id	sid	tid	token	lemma	pos
ftr-406	1	1	associate	associate	ADJ
ftr-406	1	2	director	director	NOUN
ftr-406	1	3	,	,	PUNCT
ftr-406	1	4	tax	tax	NOUN
ftr-406	1	5	program	program	NOUN
ftr-406	1	6	,	,	PUNCT
ftr-406	1	7	and	and	CCONJ
ftr-406	1	8	senior	senior	ADJ
ftr-406	1	9	lecturer	lecturer	NOUN
ftr-406	1	10	,	,	PUNCT
ftr-406	1	11	northwestern	northwestern	ADJ
ftr-406	1	12	university	university	NOUN
ftr-406	1	13	school	school	NOUN
ftr-406	1	14	of	of	ADP
ftr-406	1	15	law	law	NOUN
ftr-406	1	16	.	.	PUNCT
ftr-406	2	1	*	*	PUNCT
ftr-406	2	2	*	*	PUNCT
ftr-406	2	3	professor	professor	NOUN
ftr-406	2	4	of	of	ADP
ftr-406	2	5	law	law	NOUN
ftr-406	2	6	and	and	CCONJ
ftr-406	2	7	director	director	NOUN
ftr-406	2	8	,	,	PUNCT
ftr-406	2	9	tax	tax	NOUN
ftr-406	2	10	program	program	NOUN
ftr-406	2	11	,	,	PUNCT
ftr-406	2	12	northwestern	northwestern	ADJ
ftr-406	2	13	university	university	NOUN
ftr-406	2	14	school	school	NOUN
ftr-406	2	15	of	of	ADP
ftr-406	2	16	law	law	NOUN
ftr-406	2	17	.	.	PUNCT
ftr-406	3	1	the	the	DET
ftr-406	3	2	authors	author	NOUN
ftr-406	3	3	would	would	AUX
ftr-406	3	4	like	like	VERB
ftr-406	3	5	to	to	PART
ftr-406	3	6	thank	thank	VERB
ftr-406	3	7	allison	allison	PROPN
ftr-406	3	8	christians	christians	PROPN
ftr-406	3	9	,	,	PUNCT
ftr-406	3	10	charlotte	charlotte	PROPN
ftr-406	3	11	crane	crane	PROPN
ftr-406	3	12	,	,	PUNCT
ftr-406	3	13	andrea	andrea	PROPN
ftr-406	3	14	monroe	monroe	PROPN
ftr-406	3	15	,	,	PUNCT
ftr-406	3	16	and	and	CCONJ
ftr-406	3	17	adam	adam	PROPN
ftr-406	3	18	rosenzweig	rosenzweig	PROPN
ftr-406	3	19	for	for	ADP
ftr-406	3	20	reviewing	review	VERB
ftr-406	3	21	earlier	early	ADJ
ftr-406	3	22	drafts	draft	NOUN
ftr-406	3	23	of	of	ADP
ftr-406	3	24	this	this	DET
ftr-406	3	25	article	article	NOUN
ftr-406	3	26	.	.	PUNCT
ftr-406	4	1	339	339	NUM
ftr-406	4	2	florida	florida	PROPN
ftr-406	4	3	tax	tax	NOUN
ftr-406	4	4	review	review	NOUN
ftr-406	4	5	volume	volume	NOUN
ftr-406	4	6	7	7	NUM
ftr-406	4	7	2006	2006	NUM
ftr-406	4	8	number	number	NOUN
ftr-406	4	9	6	6	NUM
ftr-406	4	10	the	the	DET
ftr-406	4	11	lazarus	lazarus	PROPN
ftr-406	4	12	effect	effect	NOUN
ftr-406	4	13	:	:	PUNCT
ftr-406	4	14	a	a	DET
ftr-406	4	15	commentary	commentary	NOUN
ftr-406	4	16	on	on	ADP
ftr-406	4	17	in	in	ADP
ftr-406	4	18	-	-	PUNCT
ftr-406	4	19	kind	kind	ADJ
ftr-406	4	20	guaranteed	guarantee	VERB
ftr-406	4	21	payments	payment	NOUN
ftr-406	4	22	by	by	ADP
ftr-406	4	23	david	david	PROPN
ftr-406	4	24	l.	l.	PROPN
ftr-406	4	25	cameron	cameron	PROPN
ftr-406	4	26	*	*	PROPN
ftr-406	4	27	philip	philip	PROPN
ftr-406	4	28	f.	f.	PROPN
ftr-406	4	29	postlewaite	postlewaite	PROPN
ftr-406	4	30	*	*	PROPN
ftr-406	4	31	*	*	PUNCT
ftr-406	4	32	when	when	SCONJ
ftr-406	4	33	he	he	PRON
ftr-406	4	34	had	have	AUX
ftr-406	4	35	said	say	VERB
ftr-406	4	36	this	this	PRON
ftr-406	4	37	,	,	PUNCT
ftr-406	4	38	he	he	PRON
ftr-406	4	39	cried	cry	VERB
ftr-406	4	40	with	with	ADP
ftr-406	4	41	a	a	DET
ftr-406	4	42	loud	loud	ADJ
ftr-406	4	43	voice	voice	NOUN
ftr-406	4	44	,	,	PUNCT
ftr-406	4	45	“	"	PUNCT
ftr-406	4	46	lazarus	lazarus	PROPN
ftr-406	4	47	,	,	PUNCT
ftr-406	4	48	come	come	VERB
ftr-406	4	49	out	out	ADP
ftr-406	4	50	!	!	PUNCT
ftr-406	4	51	”	"	PUNCT
ftr-406	5	1	the	the	DET
ftr-406	5	2	dead	dead	ADJ
ftr-406	5	3	man	man	NOUN
ftr-406	5	4	came	come	VERB
ftr-406	5	5	out	out	ADP
ftr-406	5	6	,	,	PUNCT
ftr-406	5	7	his	his	PRON
ftr-406	5	8	hands	hand	NOUN
ftr-406	5	9	and	and	CCONJ
ftr-406	5	10	feet	foot	NOUN
ftr-406	5	11	bound	bind	VERB
ftr-406	5	12	with	with	ADP
ftr-406	5	13	strips	strip	NOUN
ftr-406	5	14	of	of	ADP
ftr-406	5	15	cloth	cloth	NOUN
ftr-406	5	16	,	,	PUNCT
ftr-406	5	17	and	and	CCONJ
ftr-406	5	18	his	his	PRON
ftr-406	5	19	face	face	NOUN
ftr-406	5	20	wrapped	wrap	VERB
ftr-406	5	21	in	in	ADP
ftr-406	5	22	a	a	DET
ftr-406	5	23	cloth	cloth	NOUN
ftr-406	5	24	.	.	PUNCT
ftr-406	6	1	jesus	jesus	PROPN
ftr-406	6	2	said	say	VERB
ftr-406	6	3	to	to	ADP
ftr-406	6	4	them	they	PRON
ftr-406	6	5	,	,	PUNCT
ftr-406	6	6	“	"	PUNCT
ftr-406	6	7	unbind	unbind	VERB
ftr-406	6	8	him	he	PRON
ftr-406	6	9	,	,	PUNCT
ftr-406	6	10	and	and	CCONJ
ftr-406	6	11	let	let	VERB
ftr-406	6	12	him	he	PRON
ftr-406	6	13	go	go	VERB
ftr-406	6	14	.	.	PUNCT
ftr-406	6	15	”	"	PUNCT
ftr-406	7	1	–	–	PUNCT
ftr-406	7	2	john	john	PROPN
ftr-406	7	3	11:43	11:43	NUM
ftr-406	7	4	-	-	SYM
ftr-406	7	5	44	44	NUM
ftr-406	7	6	i.	i.	NOUN
ftr-406	7	7	introduction	introduction	NOUN
ftr-406	7	8	.	.	PUNCT
ftr-406	7	9	.	.	PUNCT
ftr-406	7	10	.	.	PUNCT
ftr-406	7	11	.	.	PUNCT
ftr-406	7	12	.	.	PUNCT
ftr-406	7	13	.	.	PUNCT
ftr-406	7	14	.	.	PUNCT
ftr-406	7	15	.	.	PUNCT
ftr-406	7	16	.	.	PUNCT
ftr-406	7	17	.	.	PUNCT
ftr-406	7	18	.	.	PUNCT
ftr-406	7	19	.	.	PUNCT
ftr-406	7	20	.	.	PUNCT
ftr-406	7	21	.	.	PUNCT
ftr-406	7	22	.	.	PUNCT
ftr-406	7	23	.	.	PUNCT
ftr-406	7	24	.	.	PUNCT
ftr-406	7	25	.	.	PUNCT
ftr-406	7	26	.	.	PUNCT
ftr-406	7	27	.	.	PUNCT
ftr-406	7	28	.	.	PUNCT
ftr-406	7	29	.	.	PUNCT
ftr-406	7	30	.	.	PUNCT
ftr-406	7	31	.	.	PUNCT
ftr-406	7	32	.	.	PUNCT
ftr-406	7	33	.	.	PUNCT
ftr-406	7	34	.	.	PUNCT
ftr-406	7	35	.	.	PUNCT
ftr-406	7	36	.	.	PUNCT
ftr-406	7	37	.	.	PUNCT
ftr-406	7	38	.	.	PUNCT
ftr-406	7	39	.	.	PUNCT
ftr-406	7	40	.	.	PUNCT
ftr-406	7	41	.	.	PUNCT
ftr-406	7	42	.	.	PUNCT
ftr-406	7	43	.	.	PUNCT
ftr-406	7	44	.	.	PUNCT
ftr-406	7	45	.	.	PUNCT
ftr-406	7	46	.	.	PUNCT
ftr-406	7	47	.	.	PUNCT
ftr-406	7	48	.	.	PUNCT
ftr-406	7	49	.	.	PUNCT
ftr-406	7	50	.	.	PUNCT
ftr-406	8	1	.	.	PUNCT
ftr-406	9	1	340	340	NUM
ftr-406	9	2	ii	ii	NOUN
ftr-406	9	3	.	.	PUNCT
ftr-406	9	4	section	section	PROPN
ftr-406	9	5	707(c	707(c	PROPN
ftr-406	9	6	)	)	PUNCT
ftr-406	9	7	–	–	PUNCT
ftr-406	9	8	twisting	twist	VERB
ftr-406	9	9	slowly	slowly	ADV
ftr-406	9	10	in	in	ADP
ftr-406	9	11	the	the	DET
ftr-406	9	12	wind	wind	NOUN
ftr-406	9	13	.	.	PUNCT
ftr-406	9	14	.	.	PUNCT
ftr-406	9	15	.	.	PUNCT
ftr-406	9	16	.	.	PUNCT
ftr-406	9	17	.	.	PUNCT
ftr-406	9	18	.	.	PUNCT
ftr-406	9	19	.	.	PUNCT
ftr-406	9	20	.	.	PUNCT
ftr-406	9	21	.	.	PUNCT
ftr-406	9	22	.	.	PUNCT
ftr-406	9	23	.	.	PUNCT
ftr-406	9	24	.	.	PUNCT
ftr-406	9	25	.	.	PUNCT
ftr-406	10	1	345	345	NUM
ftr-406	10	2	iii	iii	NOUN
ftr-406	10	3	.	.	PUNCT
ftr-406	11	1	non	non	ADJ
ftr-406	11	2	-	-	ADJ
ftr-406	11	3	liquidating	liquidating	ADJ
ftr-406	11	4	guaranteed	guarantee	VERB
ftr-406	11	5	payments	payment	NOUN
ftr-406	11	6	made	make	VERB
ftr-406	11	7	in	in	ADP
ftr-406	11	8	-	-	PUNCT
ftr-406	11	9	kind	kind	NOUN
ftr-406	11	10	.	.	PUNCT
ftr-406	11	11	.	.	PUNCT
ftr-406	11	12	.	.	PUNCT
ftr-406	12	1	.	.	PUNCT
ftr-406	13	1	.	.	PUNCT
ftr-406	14	1	351	351	NUM
ftr-406	14	2	a.	a.	NOUN
ftr-406	14	3	central	central	ADJ
ftr-406	14	4	thesis	thesis	NOUN
ftr-406	14	5	of	of	ADP
ftr-406	14	6	kahn	kahn	PROPN
ftr-406	14	7	and	and	CCONJ
ftr-406	14	8	cuenin	cuenin	PROPN
ftr-406	14	9	’s	’s	PART
ftr-406	14	10	article	article	NOUN
ftr-406	14	11	.	.	PUNCT
ftr-406	14	12	.	.	PUNCT
ftr-406	14	13	.	.	PUNCT
ftr-406	14	14	.	.	PUNCT
ftr-406	14	15	.	.	PUNCT
ftr-406	14	16	.	.	PUNCT
ftr-406	14	17	.	.	PUNCT
ftr-406	14	18	.	.	PUNCT
ftr-406	14	19	.	.	PUNCT
ftr-406	14	20	.	.	PUNCT
ftr-406	14	21	.	.	PUNCT
ftr-406	14	22	.	.	PUNCT
ftr-406	14	23	.	.	PUNCT
ftr-406	15	1	.	.	PUNCT
ftr-406	16	1	351	351	NUM
ftr-406	16	2	b.	b.	NOUN
ftr-406	16	3	the	the	DET
ftr-406	16	4	non	non	ADJ
ftr-406	16	5	-	-	NOUN
ftr-406	16	6	partnership	partnership	ADJ
ftr-406	16	7	setting	setting	NOUN
ftr-406	16	8	..	..	PUNCT
ftr-406	16	9	.	.	PUNCT
ftr-406	16	10	.	.	PUNCT
ftr-406	16	11	.	.	PUNCT
ftr-406	16	12	.	.	PUNCT
ftr-406	16	13	.	.	PUNCT
ftr-406	16	14	.	.	PUNCT
ftr-406	16	15	.	.	PUNCT
ftr-406	16	16	.	.	PUNCT
ftr-406	16	17	.	.	PUNCT
ftr-406	16	18	.	.	PUNCT
ftr-406	16	19	.	.	PUNCT
ftr-406	16	20	.	.	PUNCT
ftr-406	16	21	.	.	PUNCT
ftr-406	16	22	.	.	PUNCT
ftr-406	16	23	.	.	PUNCT
ftr-406	16	24	.	.	PUNCT
ftr-406	16	25	.	.	PUNCT
ftr-406	16	26	.	.	PUNCT
ftr-406	16	27	.	.	PUNCT
ftr-406	16	28	.	.	PUNCT
ftr-406	16	29	.	.	PUNCT
ftr-406	16	30	.	.	PUNCT
ftr-406	16	31	.	.	PUNCT
ftr-406	16	32	.	.	PUNCT
ftr-406	16	33	.	.	PUNCT
ftr-406	16	34	.	.	PUNCT
ftr-406	17	1	356	356	NUM
ftr-406	17	2	c.	c.	PROPN
ftr-406	17	3	non	non	NOUN
ftr-406	17	4	-	-	NOUN
ftr-406	17	5	recognition	recognition	NOUN
ftr-406	17	6	of	of	ADP
ftr-406	17	7	gain	gain	NOUN
ftr-406	17	8	or	or	CCONJ
ftr-406	17	9	loss	loss	NOUN
ftr-406	17	10	by	by	ADP
ftr-406	17	11	the	the	DET
ftr-406	17	12	partnership	partnership	NOUN
ftr-406	17	13	.	.	PUNCT
ftr-406	17	14	.	.	PUNCT
ftr-406	17	15	.	.	PUNCT
ftr-406	17	16	.	.	PUNCT
ftr-406	17	17	.	.	PUNCT
ftr-406	17	18	.	.	PUNCT
ftr-406	17	19	.	.	PUNCT
ftr-406	17	20	.	.	PUNCT
ftr-406	18	1	359	359	NUM
ftr-406	18	2	d.	d.	PROPN
ftr-406	18	3	basis	basis	NOUN
ftr-406	18	4	of	of	ADP
ftr-406	18	5	property	property	NOUN
ftr-406	18	6	received	receive	VERB
ftr-406	18	7	as	as	ADP
ftr-406	18	8	a	a	DET
ftr-406	18	9	guaranteed	guarantee	VERB
ftr-406	18	10	payment	payment	NOUN
ftr-406	18	11	.	.	PUNCT
ftr-406	18	12	.	.	PUNCT
ftr-406	18	13	.	.	PUNCT
ftr-406	18	14	.	.	PUNCT
ftr-406	18	15	.	.	PUNCT
ftr-406	18	16	.	.	PUNCT
ftr-406	19	1	.	.	PUNCT
ftr-406	20	1	373	373	NUM
ftr-406	20	2	e.	e.	PROPN
ftr-406	20	3	effect	effect	NOUN
ftr-406	20	4	on	on	ADP
ftr-406	20	5	outside	outside	ADJ
ftr-406	20	6	basis	basis	NOUN
ftr-406	20	7	of	of	ADP
ftr-406	20	8	guaranteed	guarantee	VERB
ftr-406	20	9	payments	payment	NOUN
ftr-406	20	10	.	.	PUNCT
ftr-406	20	11	.	.	PUNCT
ftr-406	20	12	.	.	PUNCT
ftr-406	20	13	.	.	PUNCT
ftr-406	20	14	.	.	PUNCT
ftr-406	20	15	.	.	PUNCT
ftr-406	20	16	.	.	PUNCT
ftr-406	20	17	.	.	PUNCT
ftr-406	20	18	.	.	PUNCT
ftr-406	20	19	.	.	PUNCT
ftr-406	20	20	.	.	PUNCT
ftr-406	21	1	380	380	NUM
ftr-406	21	2	f.	f.	PROPN
ftr-406	21	3	kahn	kahn	PROPN
ftr-406	21	4	and	and	CCONJ
ftr-406	21	5	cuenin	cuenin	PROPN
ftr-406	21	6	’s	’s	PART
ftr-406	21	7	erroneous	erroneous	ADJ
ftr-406	21	8	application	application	NOUN
ftr-406	21	9	of	of	ADP
ftr-406	21	10	the	the	DET
ftr-406	21	11	modified	modify	VERB
ftr-406	21	12	aggregate	aggregate	ADJ
ftr-406	21	13	approach	approach	NOUN
ftr-406	21	14	.	.	PUNCT
ftr-406	21	15	.	.	PUNCT
ftr-406	21	16	.	.	PUNCT
ftr-406	21	17	.	.	PUNCT
ftr-406	21	18	.	.	PUNCT
ftr-406	21	19	.	.	PUNCT
ftr-406	21	20	.	.	PUNCT
ftr-406	21	21	.	.	PUNCT
ftr-406	21	22	.	.	PUNCT
ftr-406	21	23	.	.	PUNCT
ftr-406	21	24	.	.	PUNCT
ftr-406	21	25	.	.	PUNCT
ftr-406	21	26	.	.	PUNCT
ftr-406	21	27	.	.	PUNCT
ftr-406	21	28	.	.	PUNCT
ftr-406	21	29	.	.	PUNCT
ftr-406	21	30	.	.	PUNCT
ftr-406	21	31	.	.	PUNCT
ftr-406	21	32	.	.	PUNCT
ftr-406	21	33	.	.	PUNCT
ftr-406	21	34	.	.	PUNCT
ftr-406	21	35	.	.	PUNCT
ftr-406	21	36	.	.	PUNCT
ftr-406	21	37	.	.	PUNCT
ftr-406	21	38	.	.	PUNCT
ftr-406	21	39	.	.	PUNCT
ftr-406	22	1	381	381	NUM
ftr-406	22	2	g.	g.	NOUN
ftr-406	22	3	the	the	DET
ftr-406	22	4	application	application	NOUN
ftr-406	22	5	of	of	ADP
ftr-406	22	6	section	section	NOUN
ftr-406	22	7	707(a)(2	707(a)(2	NUM
ftr-406	22	8	)	)	PUNCT
ftr-406	22	9	..	..	PUNCT
ftr-406	22	10	.	.	PUNCT
ftr-406	22	11	.	.	PUNCT
ftr-406	22	12	.	.	PUNCT
ftr-406	22	13	.	.	PUNCT
ftr-406	22	14	.	.	PUNCT
ftr-406	22	15	.	.	PUNCT
ftr-406	22	16	.	.	PUNCT
ftr-406	22	17	.	.	PUNCT
ftr-406	22	18	.	.	PUNCT
ftr-406	22	19	.	.	PUNCT
ftr-406	22	20	.	.	PUNCT
ftr-406	22	21	.	.	PUNCT
ftr-406	22	22	.	.	PUNCT
ftr-406	22	23	.	.	PUNCT
ftr-406	22	24	.	.	PUNCT
ftr-406	22	25	.	.	PUNCT
ftr-406	22	26	.	.	PUNCT
ftr-406	22	27	.	.	PUNCT
ftr-406	23	1	.	.	PUNCT
ftr-406	24	1	393	393	NUM
ftr-406	24	2	iv	iv	NOUN
ftr-406	24	3	.	.	PUNCT
ftr-406	24	4	liquidating	liquidating	NOUN
ftr-406	24	5	distributions	distribution	NOUN
ftr-406	24	6	..	..	PUNCT
ftr-406	24	7	.	.	PUNCT
ftr-406	24	8	.	.	PUNCT
ftr-406	24	9	.	.	PUNCT
ftr-406	24	10	.	.	PUNCT
ftr-406	24	11	.	.	PUNCT
ftr-406	24	12	.	.	PUNCT
ftr-406	24	13	.	.	PUNCT
ftr-406	24	14	.	.	PUNCT
ftr-406	24	15	.	.	PUNCT
ftr-406	24	16	.	.	PUNCT
ftr-406	24	17	.	.	PUNCT
ftr-406	24	18	.	.	PUNCT
ftr-406	24	19	.	.	PUNCT
ftr-406	24	20	.	.	PUNCT
ftr-406	24	21	.	.	PUNCT
ftr-406	24	22	.	.	PUNCT
ftr-406	24	23	.	.	PUNCT
ftr-406	24	24	.	.	PUNCT
ftr-406	24	25	.	.	PUNCT
ftr-406	24	26	.	.	PUNCT
ftr-406	24	27	.	.	PUNCT
ftr-406	24	28	.	.	PUNCT
ftr-406	24	29	.	.	PUNCT
ftr-406	24	30	.	.	PUNCT
ftr-406	24	31	.	.	PUNCT
ftr-406	24	32	.	.	PUNCT
ftr-406	24	33	.	.	PUNCT
ftr-406	24	34	.	.	PUNCT
ftr-406	24	35	.	.	PUNCT
ftr-406	24	36	.	.	PUNCT
ftr-406	25	1	395	395	NUM
ftr-406	25	2	a.	a.	NOUN
ftr-406	25	3	application	application	NOUN
ftr-406	25	4	of	of	ADP
ftr-406	25	5	section	section	NOUN
ftr-406	25	6	736	736	NUM
ftr-406	25	7	to	to	ADP
ftr-406	25	8	liquidating	liquidating	NOUN
ftr-406	25	9	distributions	distribution	NOUN
ftr-406	25	10	.	.	PUNCT
ftr-406	25	11	.	.	PUNCT
ftr-406	25	12	.	.	PUNCT
ftr-406	25	13	.	.	PUNCT
ftr-406	25	14	.	.	PUNCT
ftr-406	26	1	397	397	NUM
ftr-406	26	2	b.	b.	NOUN
ftr-406	26	3	in	in	ADP
ftr-406	26	4	-	-	PUNCT
ftr-406	26	5	kind	kind	ADJ
ftr-406	26	6	guaranteed	guarantee	VERB
ftr-406	26	7	payments	payment	NOUN
ftr-406	26	8	under	under	ADP
ftr-406	26	9	section	section	NOUN
ftr-406	26	10	736(a	736(a	PROPN
ftr-406	26	11	)	)	PUNCT
ftr-406	26	12	.	.	PUNCT
ftr-406	26	13	.	.	PUNCT
ftr-406	26	14	.	.	PUNCT
ftr-406	26	15	.	.	PUNCT
ftr-406	26	16	.	.	PUNCT
ftr-406	26	17	.	.	PUNCT
ftr-406	26	18	.	.	PUNCT
ftr-406	26	19	.	.	PUNCT
ftr-406	27	1	399	399	NUM
ftr-406	28	1	v.	v.	ADP
ftr-406	28	2	conclusion	conclusion	NOUN
ftr-406	28	3	..	..	PUNCT
ftr-406	28	4	.	.	PUNCT
ftr-406	28	5	.	.	PUNCT
ftr-406	28	6	.	.	PUNCT
ftr-406	28	7	.	.	PUNCT
ftr-406	28	8	.	.	PUNCT
ftr-406	28	9	.	.	PUNCT
ftr-406	28	10	.	.	PUNCT
ftr-406	28	11	.	.	PUNCT
ftr-406	28	12	.	.	PUNCT
ftr-406	28	13	.	.	PUNCT
ftr-406	28	14	.	.	PUNCT
ftr-406	28	15	.	.	PUNCT
ftr-406	28	16	.	.	PUNCT
ftr-406	28	17	.	.	PUNCT
ftr-406	28	18	.	.	PUNCT
ftr-406	28	19	.	.	PUNCT
ftr-406	28	20	.	.	PUNCT
ftr-406	28	21	.	.	PUNCT
ftr-406	28	22	.	.	PUNCT
ftr-406	28	23	.	.	PUNCT
ftr-406	28	24	.	.	PUNCT
ftr-406	28	25	.	.	PUNCT
ftr-406	28	26	.	.	PUNCT
ftr-406	28	27	.	.	PUNCT
ftr-406	28	28	.	.	PUNCT
ftr-406	28	29	.	.	PUNCT
ftr-406	28	30	.	.	PUNCT
ftr-406	28	31	.	.	PUNCT
ftr-406	28	32	.	.	PUNCT
ftr-406	28	33	.	.	PUNCT
ftr-406	28	34	.	.	PUNCT
ftr-406	28	35	.	.	PUNCT
ftr-406	28	36	.	.	PUNCT
ftr-406	28	37	.	.	PUNCT
ftr-406	28	38	.	.	PUNCT
ftr-406	28	39	.	.	PUNCT
ftr-406	28	40	.	.	PUNCT
ftr-406	28	41	.	.	PUNCT
ftr-406	28	42	.	.	PUNCT
ftr-406	28	43	.	.	PUNCT
ftr-406	28	44	.	.	PUNCT
ftr-406	28	45	.	.	PUNCT
ftr-406	28	46	.	.	PUNCT
ftr-406	28	47	.	.	PUNCT
ftr-406	29	1	407	407	NUM
ftr-406	29	2	340	340	NUM
ftr-406	29	3	florida	florida	PROPN
ftr-406	29	4	tax	tax	NOUN
ftr-406	29	5	review	review	NOUN
ftr-406	30	1	[	[	X
ftr-406	30	2	v0l.7:6	v0l.7:6	NOUN
ftr-406	30	3	1	1	NUM
ftr-406	30	4	.	.	PUNCT
ftr-406	30	5	irc	irc	PROPN
ftr-406	30	6	§	§	PROPN
ftr-406	30	7	707	707	NUM
ftr-406	30	8	.	.	PUNCT
ftr-406	31	1	all	all	DET
ftr-406	31	2	references	reference	NOUN
ftr-406	31	3	herein	herein	NOUN
ftr-406	31	4	are	be	AUX
ftr-406	31	5	to	to	ADP
ftr-406	31	6	the	the	DET
ftr-406	31	7	internal	internal	ADJ
ftr-406	31	8	revenue	revenue	NOUN
ftr-406	31	9	code	code	NOUN
ftr-406	31	10	of	of	ADP
ftr-406	31	11	1986	1986	NUM
ftr-406	31	12	,	,	PUNCT
ftr-406	31	13	as	as	SCONJ
ftr-406	31	14	amended	amend	VERB
ftr-406	31	15	.	.	PUNCT
ftr-406	32	1	2	2	X
ftr-406	32	2	.	.	PUNCT
ftr-406	32	3	philip	philip	PROPN
ftr-406	32	4	f.	f.	PROPN
ftr-406	32	5	postlewaite	postlewaite	PROPN
ftr-406	32	6	&	&	CCONJ
ftr-406	32	7	david	david	PROPN
ftr-406	32	8	l.	l.	PROPN
ftr-406	32	9	cameron	cameron	PROPN
ftr-406	32	10	,	,	PUNCT
ftr-406	32	11	“	"	PUNCT
ftr-406	32	12	twisting	twist	VERB
ftr-406	32	13	slowly	slowly	ADV
ftr-406	32	14	in	in	ADP
ftr-406	32	15	the	the	DET
ftr-406	32	16	wind	wind	NOUN
ftr-406	32	17	:	:	PUNCT
ftr-406	32	18	guaranteed	guarantee	VERB
ftr-406	32	19	payments	payment	NOUN
ftr-406	32	20	after	after	ADP
ftr-406	32	21	the	the	DET
ftr-406	32	22	tax	tax	NOUN
ftr-406	32	23	reform	reform	PROPN
ftr-406	32	24	act	act	NOUN
ftr-406	32	25	of	of	ADP
ftr-406	32	26	1984	1984	NUM
ftr-406	32	27	,	,	PUNCT
ftr-406	32	28	”	"	PUNCT
ftr-406	32	29	40	40	NUM
ftr-406	32	30	tax	tax	NOUN
ftr-406	32	31	law	law	NOUN
ftr-406	32	32	.	.	PUNCT
ftr-406	33	1	649	649	NUM
ftr-406	33	2	(	(	PUNCT
ftr-406	33	3	1987	1987	NUM
ftr-406	33	4	)	)	PUNCT
ftr-406	33	5	.	.	PUNCT
ftr-406	34	1	i.	i.	PROPN
ftr-406	34	2	introduction	introduction	PROPN
ftr-406	34	3	section	section	PROPN
ftr-406	34	4	707	707	NUM
ftr-406	34	5	of	of	ADP
ftr-406	34	6	the	the	DET
ftr-406	34	7	internal	internal	PROPN
ftr-406	34	8	revenue	revenue	NOUN
ftr-406	34	9	code	code	NOUN
ftr-406	34	10	contains	contain	VERB
ftr-406	34	11	a	a	DET
ftr-406	34	12	number	number	NOUN
ftr-406	34	13	of	of	ADP
ftr-406	34	14	provisions	provision	NOUN
ftr-406	34	15	that	that	PRON
ftr-406	34	16	control	control	VERB
ftr-406	34	17	the	the	DET
ftr-406	34	18	tax	tax	NOUN
ftr-406	34	19	implications	implication	NOUN
ftr-406	34	20	of	of	ADP
ftr-406	34	21	transactions	transaction	NOUN
ftr-406	34	22	involving	involve	VERB
ftr-406	34	23	a	a	DET
ftr-406	34	24	partnership	partnership	NOUN
ftr-406	34	25	and	and	CCONJ
ftr-406	34	26	its	its	PRON
ftr-406	34	27	partners	partner	NOUN
ftr-406	34	28	.	.	PUNCT
ftr-406	35	1	in	in	ADP
ftr-406	35	2	particular	particular	ADJ
ftr-406	35	3	,	,	PUNCT
ftr-406	35	4	section	section	NOUN
ftr-406	35	5	707(a	707(a	PROPN
ftr-406	35	6	)	)	PUNCT
ftr-406	35	7	provides	provide	VERB
ftr-406	35	8	that	that	DET
ftr-406	35	9	a1	a1	NOUN
ftr-406	35	10	transaction	transaction	NOUN
ftr-406	35	11	between	between	ADP
ftr-406	35	12	a	a	DET
ftr-406	35	13	partnership	partnership	NOUN
ftr-406	35	14	and	and	CCONJ
ftr-406	35	15	a	a	DET
ftr-406	35	16	partner	partner	NOUN
ftr-406	35	17	,	,	PUNCT
ftr-406	35	18	in	in	ADP
ftr-406	35	19	which	which	PRON
ftr-406	35	20	the	the	DET
ftr-406	35	21	partner	partner	NOUN
ftr-406	35	22	is	be	AUX
ftr-406	35	23	not	not	PART
ftr-406	35	24	acting	act	VERB
ftr-406	35	25	in	in	ADP
ftr-406	35	26	his	his	PRON
ftr-406	35	27	capacity	capacity	NOUN
ftr-406	35	28	as	as	ADP
ftr-406	35	29	a	a	DET
ftr-406	35	30	partner	partner	NOUN
ftr-406	35	31	,	,	PUNCT
ftr-406	35	32	is	be	AUX
ftr-406	35	33	to	to	PART
ftr-406	35	34	be	be	AUX
ftr-406	35	35	treated	treat	VERB
ftr-406	35	36	as	as	ADP
ftr-406	35	37	a	a	DET
ftr-406	35	38	transaction	transaction	NOUN
ftr-406	35	39	with	with	ADP
ftr-406	35	40	a	a	DET
ftr-406	35	41	third	third	ADJ
ftr-406	35	42	party	party	NOUN
ftr-406	35	43	.	.	PUNCT
ftr-406	36	1	alternatively	alternatively	ADV
ftr-406	36	2	,	,	PUNCT
ftr-406	36	3	section	section	NOUN
ftr-406	36	4	707(c	707(c	PROPN
ftr-406	36	5	)	)	PUNCT
ftr-406	36	6	provides	provide	VERB
ftr-406	36	7	that	that	SCONJ
ftr-406	36	8	a	a	DET
ftr-406	36	9	transaction	transaction	NOUN
ftr-406	36	10	between	between	ADP
ftr-406	36	11	a	a	DET
ftr-406	36	12	partnership	partnership	NOUN
ftr-406	36	13	and	and	CCONJ
ftr-406	36	14	a	a	DET
ftr-406	36	15	partner	partner	NOUN
ftr-406	36	16	,	,	PUNCT
ftr-406	36	17	in	in	ADP
ftr-406	36	18	which	which	PRON
ftr-406	36	19	the	the	DET
ftr-406	36	20	partner	partner	NOUN
ftr-406	36	21	is	be	AUX
ftr-406	36	22	acting	act	VERB
ftr-406	36	23	in	in	ADP
ftr-406	36	24	his	his	PRON
ftr-406	36	25	capacity	capacity	NOUN
ftr-406	36	26	as	as	ADP
ftr-406	36	27	a	a	DET
ftr-406	36	28	partner	partner	NOUN
ftr-406	36	29	,	,	PUNCT
ftr-406	36	30	is	be	AUX
ftr-406	36	31	also	also	ADV
ftr-406	36	32	to	to	PART
ftr-406	36	33	be	be	AUX
ftr-406	36	34	treated	treat	VERB
ftr-406	36	35	as	as	ADP
ftr-406	36	36	a	a	DET
ftr-406	36	37	transaction	transaction	NOUN
ftr-406	36	38	with	with	ADP
ftr-406	36	39	a	a	DET
ftr-406	36	40	third	third	ADJ
ftr-406	36	41	party	party	NOUN
ftr-406	36	42	but	but	CCONJ
ftr-406	36	43	only	only	ADV
ftr-406	36	44	for	for	ADP
ftr-406	36	45	certain	certain	ADJ
ftr-406	36	46	limited	limited	ADJ
ftr-406	36	47	purposes	purpose	NOUN
ftr-406	36	48	and	and	CCONJ
ftr-406	36	49	only	only	ADV
ftr-406	36	50	if	if	SCONJ
ftr-406	36	51	the	the	DET
ftr-406	36	52	payment	payment	NOUN
ftr-406	36	53	to	to	ADP
ftr-406	36	54	the	the	DET
ftr-406	36	55	partner	partner	NOUN
ftr-406	36	56	is	be	AUX
ftr-406	36	57	not	not	PART
ftr-406	36	58	determined	determine	VERB
ftr-406	36	59	with	with	ADP
ftr-406	36	60	regard	regard	NOUN
ftr-406	36	61	to	to	ADP
ftr-406	36	62	the	the	DET
ftr-406	36	63	income	income	NOUN
ftr-406	36	64	of	of	ADP
ftr-406	36	65	the	the	DET
ftr-406	36	66	partnership	partnership	NOUN
ftr-406	36	67	.	.	PUNCT
ftr-406	37	1	payments	payment	NOUN
ftr-406	37	2	satisfying	satisfy	VERB
ftr-406	37	3	the	the	DET
ftr-406	37	4	requirements	requirement	NOUN
ftr-406	37	5	of	of	ADP
ftr-406	37	6	section	section	NOUN
ftr-406	37	7	707(c	707(c	PROPN
ftr-406	37	8	)	)	PUNCT
ftr-406	37	9	are	be	AUX
ftr-406	37	10	referred	refer	VERB
ftr-406	37	11	to	to	ADP
ftr-406	37	12	as	as	ADP
ftr-406	37	13	guaranteed	guarantee	VERB
ftr-406	37	14	payments	payment	NOUN
ftr-406	37	15	.	.	PUNCT
ftr-406	38	1	almost	almost	ADV
ftr-406	38	2	20	20	NUM
ftr-406	38	3	years	year	NOUN
ftr-406	38	4	ago	ago	ADV
ftr-406	38	5	,	,	PUNCT
ftr-406	38	6	in	in	ADP
ftr-406	38	7	response	response	NOUN
ftr-406	38	8	to	to	ADP
ftr-406	38	9	various	various	ADJ
ftr-406	38	10	congressional	congressional	ADJ
ftr-406	38	11	enactments	enactment	NOUN
ftr-406	38	12	and	and	CCONJ
ftr-406	38	13	amendments	amendment	NOUN
ftr-406	38	14	,	,	PUNCT
ftr-406	38	15	we	we	PRON
ftr-406	38	16	authored	author	VERB
ftr-406	38	17	a	a	DET
ftr-406	38	18	eulogy	eulogy	NOUN
ftr-406	38	19	proposing	propose	VERB
ftr-406	38	20	the	the	DET
ftr-406	38	21	repeal	repeal	NOUN
ftr-406	38	22	of	of	ADP
ftr-406	38	23	section	section	NOUN
ftr-406	38	24	707(c	707(c	PROPN
ftr-406	38	25	)	)	PUNCT
ftr-406	38	26	.	.	PUNCT
ftr-406	39	1	although	although	SCONJ
ftr-406	39	2	we	we	PRON
ftr-406	39	3	may	may	AUX
ftr-406	39	4	have	have	AUX
ftr-406	39	5	been	be	AUX
ftr-406	39	6	somewhat	somewhat	ADV
ftr-406	39	7	premature	premature	ADJ
ftr-406	39	8	in	in	ADP
ftr-406	39	9	laying2	laying2	NOUN
ftr-406	39	10	to	to	PART
ftr-406	39	11	rest	rest	VERB
ftr-406	39	12	the	the	DET
ftr-406	39	13	concept	concept	NOUN
ftr-406	39	14	of	of	ADP
ftr-406	39	15	guaranteed	guarantee	VERB
ftr-406	39	16	payments	payment	NOUN
ftr-406	39	17	as	as	ADP
ftr-406	39	18	no	no	ADV
ftr-406	39	19	longer	long	ADV
ftr-406	39	20	possessing	possess	VERB
ftr-406	39	21	purpose	purpose	NOUN
ftr-406	39	22	or	or	CCONJ
ftr-406	39	23	use	use	NOUN
ftr-406	39	24	in	in	ADP
ftr-406	39	25	subchapter	subchapter	NOUN
ftr-406	39	26	k	k	PROPN
ftr-406	39	27	,	,	PUNCT
ftr-406	39	28	at	at	ADP
ftr-406	39	29	a	a	DET
ftr-406	39	30	minimum	minimum	NOUN
ftr-406	39	31	we	we	PRON
ftr-406	39	32	viewed	view	VERB
ftr-406	39	33	section	section	NOUN
ftr-406	39	34	707(c	707(c	PROPN
ftr-406	39	35	)	)	PUNCT
ftr-406	39	36	as	as	ADP
ftr-406	39	37	“	"	PUNCT
ftr-406	39	38	twisting	twist	VERB
ftr-406	39	39	slowly	slowly	ADV
ftr-406	39	40	in	in	ADP
ftr-406	39	41	the	the	DET
ftr-406	39	42	wind	wind	NOUN
ftr-406	39	43	.	.	PUNCT
ftr-406	39	44	”	"	PUNCT
ftr-406	40	1	like	like	ADP
ftr-406	40	2	many	many	ADJ
ftr-406	40	3	tax	tax	NOUN
ftr-406	40	4	academics	academic	NOUN
ftr-406	40	5	who	who	PRON
ftr-406	40	6	offer	offer	VERB
ftr-406	40	7	their	their	PRON
ftr-406	40	8	modest	modest	ADJ
ftr-406	40	9	contributions	contribution	NOUN
ftr-406	40	10	to	to	ADP
ftr-406	40	11	society	society	NOUN
ftr-406	40	12	at	at	ADP
ftr-406	40	13	large	large	ADJ
ftr-406	40	14	and	and	CCONJ
ftr-406	40	15	hope	hope	VERB
ftr-406	40	16	that	that	SCONJ
ftr-406	40	17	somewhere	somewhere	ADV
ftr-406	40	18	in	in	ADP
ftr-406	40	19	the	the	DET
ftr-406	40	20	tax	tax	NOUN
ftr-406	40	21	-	-	PUNCT
ftr-406	40	22	making	make	VERB
ftr-406	40	23	machinery	machinery	NOUN
ftr-406	40	24	their	their	PRON
ftr-406	40	25	constructive	constructive	ADJ
ftr-406	40	26	suggestions	suggestion	NOUN
ftr-406	40	27	will	will	AUX
ftr-406	40	28	be	be	AUX
ftr-406	40	29	seized	seize	VERB
ftr-406	40	30	upon	upon	SCONJ
ftr-406	40	31	to	to	PART
ftr-406	40	32	effectuate	effectuate	VERB
ftr-406	40	33	meaningful	meaningful	ADJ
ftr-406	40	34	change	change	NOUN
ftr-406	40	35	,	,	PUNCT
ftr-406	40	36	we	we	PRON
ftr-406	40	37	hoped	hope	VERB
ftr-406	40	38	that	that	SCONJ
ftr-406	40	39	our	our	PRON
ftr-406	40	40	proposed	propose	VERB
ftr-406	40	41	repeal	repeal	NOUN
ftr-406	40	42	of	of	ADP
ftr-406	40	43	section	section	NOUN
ftr-406	40	44	707(c	707(c	PROPN
ftr-406	40	45	)	)	PUNCT
ftr-406	40	46	would	would	AUX
ftr-406	40	47	actually	actually	ADV
ftr-406	40	48	find	find	VERB
ftr-406	40	49	its	its	PRON
ftr-406	40	50	way	way	NOUN
ftr-406	40	51	into	into	ADP
ftr-406	40	52	the	the	DET
ftr-406	40	53	tax	tax	NOUN
ftr-406	40	54	law	law	NOUN
ftr-406	40	55	.	.	PUNCT
ftr-406	41	1	regularly	regularly	ADV
ftr-406	41	2	,	,	PUNCT
ftr-406	41	3	albeit	albeit	SCONJ
ftr-406	41	4	privately	privately	ADV
ftr-406	41	5	,	,	PUNCT
ftr-406	41	6	we	we	PRON
ftr-406	41	7	lamented	lament	VERB
ftr-406	41	8	the	the	DET
ftr-406	41	9	continuation	continuation	NOUN
ftr-406	41	10	of	of	ADP
ftr-406	41	11	section	section	NOUN
ftr-406	41	12	707(c	707(c	PROPN
ftr-406	41	13	)	)	PUNCT
ftr-406	41	14	,	,	PUNCT
ftr-406	41	15	wondering	wonder	VERB
ftr-406	41	16	why	why	SCONJ
ftr-406	41	17	our	our	PRON
ftr-406	41	18	call	call	NOUN
ftr-406	41	19	for	for	ADP
ftr-406	41	20	its	its	PRON
ftr-406	41	21	repeal	repeal	NOUN
ftr-406	41	22	had	have	AUX
ftr-406	41	23	not	not	PART
ftr-406	41	24	been	be	AUX
ftr-406	41	25	fully	fully	ADV
ftr-406	41	26	embraced	embrace	VERB
ftr-406	41	27	by	by	ADP
ftr-406	41	28	those	those	PRON
ftr-406	41	29	charged	charge	VERB
ftr-406	41	30	with	with	ADP
ftr-406	41	31	the	the	DET
ftr-406	41	32	effectuation	effectuation	NOUN
ftr-406	41	33	of	of	ADP
ftr-406	41	34	meaningful	meaningful	ADJ
ftr-406	41	35	tax	tax	NOUN
ftr-406	41	36	policy	policy	NOUN
ftr-406	41	37	.	.	PUNCT
ftr-406	42	1	we	we	PRON
ftr-406	42	2	were	be	AUX
ftr-406	42	3	particularly	particularly	ADV
ftr-406	42	4	hopeful	hopeful	ADJ
ftr-406	42	5	and	and	CCONJ
ftr-406	42	6	watchful	watchful	ADJ
ftr-406	42	7	for	for	ADP
ftr-406	42	8	such	such	DET
ftr-406	42	9	a	a	DET
ftr-406	42	10	change	change	NOUN
ftr-406	42	11	when	when	SCONJ
ftr-406	42	12	many	many	ADJ
ftr-406	42	13	in	in	ADP
ftr-406	42	14	both	both	CCONJ
ftr-406	42	15	the	the	DET
ftr-406	42	16	academic	academic	ADJ
ftr-406	42	17	and	and	CCONJ
ftr-406	42	18	political	political	ADJ
ftr-406	42	19	communities	community	NOUN
ftr-406	42	20	were	be	AUX
ftr-406	42	21	actively	actively	ADV
ftr-406	42	22	2006	2006	NUM
ftr-406	42	23	]	]	PUNCT
ftr-406	43	1	the	the	DET
ftr-406	43	2	lazarus	lazarus	PROPN
ftr-406	43	3	effect	effect	NOUN
ftr-406	43	4	341	341	NUM
ftr-406	43	5	3	3	NUM
ftr-406	43	6	.	.	PUNCT
ftr-406	43	7	see	see	VERB
ftr-406	43	8	,	,	PUNCT
ftr-406	43	9	e.g.	e.g.	ADV
ftr-406	43	10	,	,	PUNCT
ftr-406	43	11	staff	staff	NOUN
ftr-406	43	12	of	of	ADP
ftr-406	43	13	the	the	DET
ftr-406	43	14	joint	joint	ADJ
ftr-406	43	15	comm	comm	NOUN
ftr-406	43	16	.	.	PUNCT
ftr-406	44	1	on	on	ADP
ftr-406	44	2	tax’n	tax’n	NUM
ftr-406	44	3	,	,	PUNCT
ftr-406	44	4	“	"	PUNCT
ftr-406	44	5	study	study	NOUN
ftr-406	44	6	of	of	ADP
ftr-406	44	7	the	the	DET
ftr-406	44	8	overall	overall	ADJ
ftr-406	44	9	state	state	NOUN
ftr-406	44	10	of	of	ADP
ftr-406	44	11	the	the	DET
ftr-406	44	12	federal	federal	ADJ
ftr-406	44	13	tax	tax	NOUN
ftr-406	44	14	system	system	NOUN
ftr-406	44	15	and	and	CCONJ
ftr-406	44	16	recommendations	recommendation	NOUN
ftr-406	44	17	for	for	ADP
ftr-406	44	18	simplification	simplification	NOUN
ftr-406	44	19	,	,	PUNCT
ftr-406	44	20	pursuant	pursuant	ADJ
ftr-406	44	21	to	to	ADP
ftr-406	44	22	§	§	PROPN
ftr-406	44	23	8022(3)(b	8022(3)(b	NUM
ftr-406	44	24	)	)	PUNCT
ftr-406	44	25	of	of	ADP
ftr-406	44	26	the	the	DET
ftr-406	44	27	internal	internal	ADJ
ftr-406	44	28	revenue	revenue	NOUN
ftr-406	44	29	code	code	NOUN
ftr-406	44	30	of	of	ADP
ftr-406	44	31	1986	1986	NUM
ftr-406	44	32	”	"	PUNCT
ftr-406	44	33	(	(	PUNCT
ftr-406	44	34	jcs-3	jcs-3	NOUN
ftr-406	44	35	-	-	NUM
ftr-406	44	36	01	01	NUM
ftr-406	44	37	,	,	PUNCT
ftr-406	44	38	apr	apr	PROPN
ftr-406	44	39	.	.	PROPN
ftr-406	44	40	2001	2001	NUM
ftr-406	44	41	)	)	PUNCT
ftr-406	44	42	;	;	PUNCT
ftr-406	44	43	samuel	samuel	PROPN
ftr-406	44	44	a.	a.	PROPN
ftr-406	44	45	donaldson	donaldson	PROPN
ftr-406	44	46	,	,	PUNCT
ftr-406	44	47	“	"	PUNCT
ftr-406	44	48	the	the	DET
ftr-406	44	49	easy	easy	ADJ
ftr-406	44	50	case	case	NOUN
ftr-406	44	51	against	against	ADP
ftr-406	44	52	tax	tax	NOUN
ftr-406	44	53	simplification	simplification	NOUN
ftr-406	44	54	,	,	PUNCT
ftr-406	44	55	”	"	PUNCT
ftr-406	44	56	22	22	NUM
ftr-406	44	57	va	va	X
ftr-406	44	58	.	.	PUNCT
ftr-406	44	59	tax	tax	PROPN
ftr-406	44	60	rev	rev	PROPN
ftr-406	44	61	.	.	PROPN
ftr-406	45	1	645	645	NUM
ftr-406	45	2	(	(	PUNCT
ftr-406	45	3	2003	2003	NUM
ftr-406	45	4	)	)	PUNCT
ftr-406	46	1	;	;	PUNCT
ftr-406	46	2	samuel	samuel	PROPN
ftr-406	46	3	diamon	diamon	PROPN
ftr-406	46	4	,	,	PUNCT
ftr-406	46	5	“	"	PUNCT
ftr-406	46	6	simplification	simplification	NOUN
ftr-406	46	7	of	of	ADP
ftr-406	46	8	the	the	DET
ftr-406	46	9	internal	internal	ADJ
ftr-406	46	10	revenue	revenue	NOUN
ftr-406	46	11	code	code	NOUN
ftr-406	46	12	,	,	PUNCT
ftr-406	46	13	”	"	PUNCT
ftr-406	46	14	95	95	NUM
ftr-406	46	15	tax	tax	NOUN
ftr-406	46	16	notes	note	NOUN
ftr-406	46	17	575	575	NUM
ftr-406	46	18	(	(	PUNCT
ftr-406	46	19	2002	2002	NUM
ftr-406	46	20	)	)	PUNCT
ftr-406	46	21	;	;	PUNCT
ftr-406	46	22	pamela	pamela	PROPN
ftr-406	46	23	olson	olson	PROPN
ftr-406	46	24	,	,	PUNCT
ftr-406	46	25	“	"	PUNCT
ftr-406	46	26	thoughts	thought	NOUN
ftr-406	46	27	on	on	ADP
ftr-406	46	28	the	the	DET
ftr-406	46	29	impact	impact	NOUN
ftr-406	46	30	of	of	ADP
ftr-406	46	31	tax	tax	NOUN
ftr-406	46	32	complexity	complexity	NOUN
ftr-406	46	33	on	on	ADP
ftr-406	46	34	small	small	ADJ
ftr-406	46	35	businesses	business	NOUN
ftr-406	46	36	,	,	PUNCT
ftr-406	46	37	”	"	PUNCT
ftr-406	46	38	88	88	NUM
ftr-406	46	39	tax	tax	NOUN
ftr-406	46	40	notes	note	NOUN
ftr-406	46	41	1531	1531	NUM
ftr-406	46	42	(	(	PUNCT
ftr-406	46	43	2000	2000	NUM
ftr-406	46	44	)	)	PUNCT
ftr-406	46	45	;	;	PUNCT
ftr-406	46	46	joseph	joseph	PROPN
ftr-406	46	47	a.	a.	PROPN
ftr-406	46	48	snoe	snoe	PROPN
ftr-406	46	49	,	,	PUNCT
ftr-406	46	50	“	"	PUNCT
ftr-406	46	51	tax	tax	NOUN
ftr-406	46	52	simplification	simplification	NOUN
ftr-406	46	53	and	and	CCONJ
ftr-406	46	54	fairness	fairness	NOUN
ftr-406	46	55	:	:	PUNCT
ftr-406	46	56	four	four	NUM
ftr-406	46	57	proposals	proposal	NOUN
ftr-406	46	58	for	for	ADP
ftr-406	46	59	fundamental	fundamental	ADJ
ftr-406	46	60	tax	tax	NOUN
ftr-406	46	61	reform	reform	NOUN
ftr-406	46	62	,	,	PUNCT
ftr-406	46	63	”	"	PUNCT
ftr-406	46	64	60	60	NUM
ftr-406	46	65	albany	albany	PROPN
ftr-406	46	66	l.	l.	PROPN
ftr-406	46	67	rev	rev	PROPN
ftr-406	46	68	.	.	PROPN
ftr-406	46	69	61	61	NUM
ftr-406	46	70	(	(	PUNCT
ftr-406	46	71	1996	1996	NUM
ftr-406	46	72	)	)	PUNCT
ftr-406	46	73	;	;	PUNCT
ftr-406	46	74	pamela	pamela	PROPN
ftr-406	46	75	j.	j.	PROPN
ftr-406	46	76	pecarich	pecarich	PROPN
ftr-406	46	77	&	&	CCONJ
ftr-406	46	78	siobhan	siobhan	PROPN
ftr-406	46	79	c.	c.	PROPN
ftr-406	46	80	rausch	rausch	PROPN
ftr-406	46	81	,	,	PUNCT
ftr-406	46	82	“	"	PUNCT
ftr-406	46	83	tax	tax	NOUN
ftr-406	46	84	simplification	simplification	NOUN
ftr-406	46	85	versus	versus	ADP
ftr-406	46	86	the	the	DET
ftr-406	46	87	legislative	legislative	ADJ
ftr-406	46	88	process	process	NOUN
ftr-406	46	89	,	,	PUNCT
ftr-406	46	90	”	"	PUNCT
ftr-406	46	91	133	133	NUM
ftr-406	46	92	trusts	trust	NOUN
ftr-406	46	93	&	&	CCONJ
ftr-406	46	94	estates	estate	NOUN
ftr-406	46	95	24	24	NUM
ftr-406	46	96	(	(	PUNCT
ftr-406	46	97	mar	mar	PROPN
ftr-406	46	98	.	.	PROPN
ftr-406	46	99	1994	1994	NUM
ftr-406	46	100	)	)	PUNCT
ftr-406	46	101	;	;	PUNCT
ftr-406	46	102	michael	michael	PROPN
ftr-406	46	103	a.	a.	PROPN
ftr-406	46	104	andrews	andrews	PROPN
ftr-406	46	105	,	,	PUNCT
ftr-406	46	106	“	"	PUNCT
ftr-406	46	107	tax	tax	NOUN
ftr-406	46	108	simplification	simplification	NOUN
ftr-406	46	109	,	,	PUNCT
ftr-406	46	110	”	"	PUNCT
ftr-406	46	111	47	47	NUM
ftr-406	46	112	smu	smu	PROPN
ftr-406	46	113	l.	l.	PROPN
ftr-406	46	114	rev	rev	PROPN
ftr-406	46	115	.	.	PROPN
ftr-406	46	116	37	37	NUM
ftr-406	46	117	(	(	PUNCT
ftr-406	46	118	1993	1993	NUM
ftr-406	46	119	)	)	PUNCT
ftr-406	46	120	;	;	PUNCT
ftr-406	46	121	edward	edward	PROPN
ftr-406	46	122	j.	j.	PROPN
ftr-406	46	123	mccaffery	mccaffery	PROPN
ftr-406	46	124	,	,	PUNCT
ftr-406	46	125	“	"	PUNCT
ftr-406	46	126	the	the	DET
ftr-406	46	127	holy	holy	ADJ
ftr-406	46	128	grail	grail	NOUN
ftr-406	46	129	of	of	ADP
ftr-406	46	130	tax	tax	NOUN
ftr-406	46	131	simplification	simplification	NOUN
ftr-406	46	132	,	,	PUNCT
ftr-406	46	133	”	"	PUNCT
ftr-406	46	134	1990	1990	NUM
ftr-406	46	135	wisc	wisc	NOUN
ftr-406	46	136	.	.	PUNCT
ftr-406	47	1	l.	l.	PROPN
ftr-406	47	2	rev	rev	PROPN
ftr-406	47	3	.	.	PROPN
ftr-406	47	4	1267	1267	NUM
ftr-406	47	5	;	;	PUNCT
ftr-406	47	6	charles	charles	PROPN
ftr-406	47	7	e.	e.	PROPN
ftr-406	47	8	mclure	mclure	PROPN
ftr-406	47	9	jr	jr	PROPN
ftr-406	47	10	.	.	PROPN
ftr-406	47	11	,	,	PUNCT
ftr-406	47	12	“	"	PUNCT
ftr-406	47	13	the	the	DET
ftr-406	47	14	budget	budget	NOUN
ftr-406	47	15	process	process	NOUN
ftr-406	47	16	and	and	CCONJ
ftr-406	47	17	tax	tax	NOUN
ftr-406	47	18	simplification	simplification	NOUN
ftr-406	47	19	/	/	SYM
ftr-406	47	20	complication	complication	NOUN
ftr-406	47	21	,	,	PUNCT
ftr-406	47	22	”	"	PUNCT
ftr-406	47	23	45	45	NUM
ftr-406	47	24	tax	tax	NOUN
ftr-406	47	25	l.	l.	PROPN
ftr-406	47	26	rev	rev	PROPN
ftr-406	47	27	.	.	PROPN
ftr-406	47	28	25	25	NUM
ftr-406	47	29	(	(	PUNCT
ftr-406	47	30	1989	1989	NUM
ftr-406	47	31	)	)	PUNCT
ftr-406	47	32	.	.	PUNCT
ftr-406	48	1	4	4	X
ftr-406	48	2	.	.	X
ftr-406	48	3	staff	staff	NOUN
ftr-406	48	4	of	of	ADP
ftr-406	48	5	the	the	DET
ftr-406	48	6	joint	joint	ADJ
ftr-406	48	7	comm	comm	NOUN
ftr-406	48	8	.	.	PUNCT
ftr-406	49	1	on	on	ADP
ftr-406	49	2	tax’n	tax’n	NUM
ftr-406	49	3	,	,	PUNCT
ftr-406	49	4	“	"	PUNCT
ftr-406	49	5	options	option	NOUN
ftr-406	49	6	to	to	PART
ftr-406	49	7	improve	improve	VERB
ftr-406	49	8	tax	tax	NOUN
ftr-406	49	9	compliance	compliance	NOUN
ftr-406	49	10	and	and	CCONJ
ftr-406	49	11	reform	reform	NOUN
ftr-406	49	12	tax	tax	NOUN
ftr-406	49	13	expenditures	expenditure	NOUN
ftr-406	49	14	”	"	PUNCT
ftr-406	49	15	170	170	NUM
ftr-406	49	16	-	-	SYM
ftr-406	49	17	73	73	NUM
ftr-406	49	18	(	(	PUNCT
ftr-406	49	19	jcs-02	jcs-02	PROPN
ftr-406	49	20	-	-	PUNCT
ftr-406	49	21	05	05	NUM
ftr-406	49	22	,	,	PUNCT
ftr-406	49	23	jan	jan	PROPN
ftr-406	49	24	.	.	PROPN
ftr-406	49	25	27	27	NUM
ftr-406	49	26	,	,	PUNCT
ftr-406	49	27	2005	2005	NUM
ftr-406	49	28	)	)	PUNCT
ftr-406	49	29	.	.	PUNCT
ftr-406	50	1	the	the	DET
ftr-406	50	2	text	text	NOUN
ftr-406	50	3	of	of	ADP
ftr-406	50	4	the	the	DET
ftr-406	50	5	report	report	NOUN
ftr-406	50	6	was	be	AUX
ftr-406	50	7	in	in	ADP
ftr-406	50	8	excess	excess	NOUN
ftr-406	50	9	of	of	ADP
ftr-406	50	10	400	400	NUM
ftr-406	50	11	pages	page	NOUN
ftr-406	50	12	and	and	CCONJ
ftr-406	50	13	offered	offer	VERB
ftr-406	50	14	over	over	ADP
ftr-406	50	15	65	65	NUM
ftr-406	50	16	proposals	proposal	NOUN
ftr-406	50	17	through	through	ADP
ftr-406	50	18	which	which	PRON
ftr-406	50	19	to	to	PART
ftr-406	50	20	improve	improve	VERB
ftr-406	50	21	the	the	DET
ftr-406	50	22	tax	tax	NOUN
ftr-406	50	23	law	law	NOUN
ftr-406	50	24	.	.	PUNCT
ftr-406	51	1	see	see	VERB
ftr-406	51	2	also	also	ADV
ftr-406	51	3	staff	staff	NOUN
ftr-406	51	4	of	of	ADP
ftr-406	51	5	the	the	DET
ftr-406	51	6	joint	joint	ADJ
ftr-406	51	7	comm	comm	NOUN
ftr-406	51	8	.	.	PUNCT
ftr-406	52	1	on	on	ADP
ftr-406	52	2	tax’n	tax’n	NUM
ftr-406	52	3	,	,	PUNCT
ftr-406	52	4	“	"	PUNCT
ftr-406	52	5	review	review	NOUN
ftr-406	52	6	of	of	ADP
ftr-406	52	7	selected	select	VERB
ftr-406	52	8	entity	entity	NOUN
ftr-406	52	9	classification	classification	NOUN
ftr-406	52	10	and	and	CCONJ
ftr-406	52	11	partnership	partnership	NOUN
ftr-406	52	12	tax	tax	NOUN
ftr-406	52	13	issues	issue	NOUN
ftr-406	52	14	,	,	PUNCT
ftr-406	52	15	”	"	PUNCT
ftr-406	52	16	45	45	NUM
ftr-406	52	17	-	-	SYM
ftr-406	52	18	47	47	NUM
ftr-406	52	19	(	(	PUNCT
ftr-406	52	20	jcs-6	jcs-6	NOUN
ftr-406	52	21	-	-	NUM
ftr-406	52	22	97	97	NUM
ftr-406	52	23	,	,	PUNCT
ftr-406	52	24	apr	apr	NOUN
ftr-406	52	25	.	.	PROPN
ftr-406	52	26	8	8	NUM
ftr-406	52	27	,	,	PUNCT
ftr-406	52	28	1997	1997	NUM
ftr-406	52	29	)	)	PUNCT
ftr-406	52	30	(	(	PUNCT
ftr-406	52	31	proposing	propose	VERB
ftr-406	52	32	to	to	PART
ftr-406	52	33	modify	modify	VERB
ftr-406	52	34	the	the	DET
ftr-406	52	35	treatment	treatment	NOUN
ftr-406	52	36	of	of	ADP
ftr-406	52	37	guaranteed	guarantee	VERB
ftr-406	52	38	payments	payment	NOUN
ftr-406	52	39	and	and	CCONJ
ftr-406	52	40	noting	note	VERB
ftr-406	52	41	prior	prior	ADJ
ftr-406	52	42	recommendations	recommendation	NOUN
ftr-406	52	43	,	,	PUNCT
ftr-406	52	44	including	include	VERB
ftr-406	52	45	ours	our	NOUN
ftr-406	52	46	,	,	PUNCT
ftr-406	52	47	for	for	ADP
ftr-406	52	48	the	the	DET
ftr-406	52	49	repeal	repeal	NOUN
ftr-406	52	50	of	of	ADP
ftr-406	52	51	§	§	PROPN
ftr-406	52	52	707(c	707(c	PROPN
ftr-406	52	53	)	)	PUNCT
ftr-406	52	54	)	)	PUNCT
ftr-406	52	55	.	.	PUNCT
ftr-406	53	1	5	5	X
ftr-406	53	2	.	.	PUNCT
ftr-406	53	3	“	"	PUNCT
ftr-406	53	4	several	several	ADJ
ftr-406	53	5	commentators	commentator	NOUN
ftr-406	53	6	have	have	AUX
ftr-406	53	7	questioned	question	VERB
ftr-406	53	8	the	the	DET
ftr-406	53	9	continued	continue	VERB
ftr-406	53	10	viability	viability	NOUN
ftr-406	53	11	of	of	ADP
ftr-406	53	12	a	a	DET
ftr-406	53	13	concept	concept	NOUN
ftr-406	53	14	of	of	ADP
ftr-406	53	15	guaranteed	guarantee	VERB
ftr-406	53	16	payments	payment	NOUN
ftr-406	53	17	separate	separate	ADJ
ftr-406	53	18	from	from	ADP
ftr-406	53	19	the	the	DET
ftr-406	53	20	concept	concept	NOUN
ftr-406	53	21	of	of	ADP
ftr-406	53	22	payments	payment	NOUN
ftr-406	53	23	treated	treat	VERB
ftr-406	53	24	as	as	SCONJ
ftr-406	53	25	made	make	VERB
ftr-406	53	26	to	to	ADP
ftr-406	53	27	a	a	DET
ftr-406	53	28	partner	partner	NOUN
ftr-406	53	29	in	in	ADP
ftr-406	53	30	a	a	DET
ftr-406	53	31	non	non	ADJ
ftr-406	53	32	-	-	ADJ
ftr-406	53	33	partner	partner	ADJ
ftr-406	53	34	capacity	capacity	NOUN
ftr-406	53	35	.	.	PUNCT
ftr-406	53	36	”	"	PUNCT
ftr-406	54	1	staff	staff	NOUN
ftr-406	54	2	of	of	ADP
ftr-406	54	3	the	the	DET
ftr-406	54	4	joint	joint	ADJ
ftr-406	54	5	comm	comm	NOUN
ftr-406	54	6	.	.	PUNCT
ftr-406	55	1	on	on	ADP
ftr-406	55	2	tax’n	tax’n	NUM
ftr-406	55	3	,	,	PUNCT
ftr-406	55	4	“	"	PUNCT
ftr-406	55	5	options	option	NOUN
ftr-406	55	6	to	to	PART
ftr-406	55	7	improve	improve	VERB
ftr-406	55	8	tax	tax	NOUN
ftr-406	55	9	compliance	compliance	NOUN
ftr-406	55	10	and	and	CCONJ
ftr-406	55	11	reform	reform	NOUN
ftr-406	55	12	tax	tax	NOUN
ftr-406	55	13	expenditures	expenditure	NOUN
ftr-406	55	14	,	,	PUNCT
ftr-406	55	15	”	"	PUNCT
ftr-406	55	16	supra	supra	NOUN
ftr-406	55	17	note	note	NOUN
ftr-406	55	18	4	4	NUM
ftr-406	55	19	,	,	PUNCT
ftr-406	55	20	at	at	ADP
ftr-406	55	21	172	172	NUM
ftr-406	55	22	,	,	PUNCT
ftr-406	55	23	n.401	n.401	NOUN
ftr-406	55	24	(	(	PUNCT
ftr-406	55	25	citing	cite	VERB
ftr-406	55	26	,	,	PUNCT
ftr-406	55	27	inter	inter	ADJ
ftr-406	55	28	alia	alia	NOUN
ftr-406	55	29	,	,	PUNCT
ftr-406	55	30	p.	p.	NOUN
ftr-406	55	31	postlewaite	postlewaite	NOUN
ftr-406	55	32	and	and	CCONJ
ftr-406	55	33	d.	d.	PROPN
ftr-406	55	34	cameron	cameron	PROPN
ftr-406	55	35	,	,	PUNCT
ftr-406	55	36	“	"	PUNCT
ftr-406	55	37	twisting	twist	VERB
ftr-406	55	38	slowly	slowly	ADV
ftr-406	55	39	in	in	ADP
ftr-406	55	40	the	the	DET
ftr-406	55	41	wind	wind	NOUN
ftr-406	55	42	:	:	PUNCT
ftr-406	55	43	guaranteed	guarantee	VERB
ftr-406	55	44	payments	payment	NOUN
ftr-406	55	45	after	after	ADP
ftr-406	55	46	the	the	DET
ftr-406	55	47	tax	tax	NOUN
ftr-406	55	48	reform	reform	PROPN
ftr-406	55	49	act	act	NOUN
ftr-406	55	50	of	of	ADP
ftr-406	55	51	1984	1984	NUM
ftr-406	55	52	,	,	PUNCT
ftr-406	55	53	”	"	PUNCT
ftr-406	55	54	40	40	NUM
ftr-406	55	55	tax	tax	NOUN
ftr-406	55	56	law	law	NOUN
ftr-406	55	57	.	.	PUNCT
ftr-406	56	1	649	649	NUM
ftr-406	56	2	(	(	PUNCT
ftr-406	56	3	1986	1986	NUM
ftr-406	56	4	)	)	PUNCT
ftr-406	56	5	)	)	PUNCT
ftr-406	56	6	.	.	PUNCT
ftr-406	57	1	later	later	ADV
ftr-406	57	2	,	,	PUNCT
ftr-406	57	3	the	the	DET
ftr-406	57	4	report	report	NOUN
ftr-406	57	5	stated	state	VERB
ftr-406	57	6	:	:	PUNCT
ftr-406	57	7	several	several	ADJ
ftr-406	57	8	commentators	commentator	NOUN
ftr-406	57	9	have	have	AUX
ftr-406	57	10	advocated	advocate	VERB
ftr-406	57	11	an	an	DET
ftr-406	57	12	approach	approach	NOUN
ftr-406	57	13	like	like	ADP
ftr-406	57	14	that	that	PRON
ftr-406	57	15	of	of	ADP
ftr-406	57	16	the	the	DET
ftr-406	57	17	proposal	proposal	NOUN
ftr-406	57	18	,	,	PUNCT
ftr-406	57	19	stating	state	VERB
ftr-406	57	20	that	that	SCONJ
ftr-406	57	21	the	the	DET
ftr-406	57	22	‘	'	PUNCT
ftr-406	57	23	better	well	ADJ
ftr-406	57	24	approach	approach	NOUN
ftr-406	57	25	would	would	AUX
ftr-406	57	26	be	be	AUX
ftr-406	57	27	to	to	PART
ftr-406	57	28	eliminate	eliminate	VERB
ftr-406	57	29	'	'	PUNCT
ftr-406	57	30	707(c	707(c	NOUN
ftr-406	57	31	)	)	PUNCT
ftr-406	57	32	totally	totally	ADV
ftr-406	57	33	and	and	CCONJ
ftr-406	57	34	provide	provide	VERB
ftr-406	57	35	that	that	SCONJ
ftr-406	57	36	any	any	DET
ftr-406	57	37	payment	payment	NOUN
ftr-406	57	38	to	to	ADP
ftr-406	57	39	a	a	DET
ftr-406	57	40	partner	partner	NOUN
ftr-406	57	41	,	,	PUNCT
ftr-406	57	42	not	not	PART
ftr-406	57	43	determined	determine	VERB
ftr-406	57	44	with	with	ADP
ftr-406	57	45	regard	regard	NOUN
ftr-406	57	46	to	to	ADP
ftr-406	57	47	partnership	partnership	NOUN
ftr-406	57	48	income	income	NOUN
ftr-406	57	49	,	,	PUNCT
ftr-406	57	50	constitutes	constitute	VERB
ftr-406	57	51	a	a	DET
ftr-406	57	52	§	§	PROPN
ftr-406	57	53	707(a	707(a	PROPN
ftr-406	57	54	)	)	PUNCT
ftr-406	57	55	payment	payment	NOUN
ftr-406	57	56	.	.	PUNCT
ftr-406	57	57	’	'	PUNCT
ftr-406	57	58	”	"	PUNCT
ftr-406	58	1	i	i	PRON
ftr-406	58	2	d.	d.	PROPN
ftr-406	58	3	(	(	PUNCT
ftr-406	58	4	citing	cite	VERB
ftr-406	58	5	p.	p.	NOUN
ftr-406	58	6	postlewaite	postlewaite	NOUN
ftr-406	58	7	&	&	CCONJ
ftr-406	58	8	j.	j.	PROPN
ftr-406	58	9	pennell	pennell	PROPN
ftr-406	58	10	,	,	PUNCT
ftr-406	58	11	“	"	PUNCT
ftr-406	58	12	jct	jct	PROPN
ftr-406	58	13	’s	’s	PROPN
ftr-406	58	14	partnership	partnership	NOUN
ftr-406	58	15	tax	tax	NOUN
ftr-406	58	16	proposals	proposal	NOUN
ftr-406	58	17	–	–	PUNCT
ftr-406	58	18	‘	'	PUNCT
ftr-406	58	19	houston	houston	NOUN
ftr-406	58	20	,	,	PUNCT
ftr-406	58	21	we	we	PRON
ftr-406	58	22	have	have	VERB
ftr-406	58	23	a	a	DET
ftr-406	58	24	problem	problem	NOUN
ftr-406	58	25	’	'	PUNCT
ftr-406	58	26	,	,	PUNCT
ftr-406	58	27	”	"	PUNCT
ftr-406	58	28	76	76	NUM
ftr-406	58	29	tax	tax	NOUN
ftr-406	58	30	notes	note	NOUN
ftr-406	58	31	527	527	NUM
ftr-406	58	32	(	(	PUNCT
ftr-406	58	33	1997	1997	NUM
ftr-406	58	34	)	)	PUNCT
ftr-406	58	35	)	)	PUNCT
ftr-406	58	36	.	.	PUNCT
ftr-406	59	1	calling	call	VERB
ftr-406	59	2	for	for	ADP
ftr-406	59	3	simplification	simplification	NOUN
ftr-406	59	4	of	of	ADP
ftr-406	59	5	the	the	DET
ftr-406	59	6	code	code	NOUN
ftr-406	59	7	.	.	PUNCT
ftr-406	60	1	the	the	DET
ftr-406	60	2	repeal	repeal	NOUN
ftr-406	60	3	of	of	ADP
ftr-406	60	4	a	a	DET
ftr-406	60	5	code	code	NOUN
ftr-406	60	6	provision	provision	NOUN
ftr-406	60	7	is	be	AUX
ftr-406	60	8	,	,	PUNCT
ftr-406	60	9	by3	by3	NOUN
ftr-406	60	10	definition	definition	NOUN
ftr-406	60	11	,	,	PUNCT
ftr-406	60	12	the	the	DET
ftr-406	60	13	ultimate	ultimate	ADJ
ftr-406	60	14	act	act	NOUN
ftr-406	60	15	of	of	ADP
ftr-406	60	16	simplification	simplification	NOUN
ftr-406	60	17	.	.	PUNCT
ftr-406	61	1	against	against	ADP
ftr-406	61	2	this	this	DET
ftr-406	61	3	backdrop	backdrop	NOUN
ftr-406	61	4	of	of	ADP
ftr-406	61	5	anticipation	anticipation	NOUN
ftr-406	61	6	,	,	PUNCT
ftr-406	61	7	one	one	PRON
ftr-406	61	8	can	can	AUX
ftr-406	61	9	easily	easily	ADV
ftr-406	61	10	imagine	imagine	VERB
ftr-406	61	11	our	our	PRON
ftr-406	61	12	excitement	excitement	NOUN
ftr-406	61	13	when	when	SCONJ
ftr-406	61	14	,	,	PUNCT
ftr-406	61	15	in	in	ADP
ftr-406	61	16	january	january	PROPN
ftr-406	61	17	of	of	ADP
ftr-406	61	18	2005	2005	NUM
ftr-406	61	19	,	,	PUNCT
ftr-406	61	20	the	the	DET
ftr-406	61	21	joint	joint	ADJ
ftr-406	61	22	committee	committee	NOUN
ftr-406	61	23	on	on	ADP
ftr-406	61	24	taxation	taxation	NOUN
ftr-406	61	25	proposed	propose	VERB
ftr-406	61	26	the	the	DET
ftr-406	61	27	repeal	repeal	NOUN
ftr-406	61	28	of	of	ADP
ftr-406	61	29	section	section	NOUN
ftr-406	61	30	707(c	707(c	PROPN
ftr-406	61	31	)	)	PUNCT
ftr-406	61	32	in	in	ADP
ftr-406	61	33	response	response	NOUN
ftr-406	61	34	to	to	ADP
ftr-406	61	35	a	a	DET
ftr-406	61	36	congressional	congressional	ADJ
ftr-406	61	37	request	request	NOUN
ftr-406	61	38	for	for	ADP
ftr-406	61	39	a	a	DET
ftr-406	61	40	periodic	periodic	ADJ
ftr-406	61	41	report	report	NOUN
ftr-406	61	42	from	from	ADP
ftr-406	61	43	the	the	DET
ftr-406	61	44	committee	committee	NOUN
ftr-406	61	45	recommending	recommend	VERB
ftr-406	61	46	improvements	improvement	NOUN
ftr-406	61	47	to	to	ADP
ftr-406	61	48	the	the	DET
ftr-406	61	49	tax	tax	NOUN
ftr-406	61	50	law	law	NOUN
ftr-406	61	51	.	.	PUNCT
ftr-406	62	1	not	not	PART
ftr-406	62	2	only	only	ADV
ftr-406	62	3	might	might	AUX
ftr-406	62	4	the	the	DET
ftr-406	62	5	reform	reform	NOUN
ftr-406	62	6	we	we	PRON
ftr-406	62	7	advocated	advocate	VERB
ftr-406	62	8	20	20	NUM
ftr-406	62	9	years	year	NOUN
ftr-406	62	10	earlier	early	ADV
ftr-406	62	11	finally4	finally4	NOUN
ftr-406	62	12	see	see	VERB
ftr-406	62	13	the	the	DET
ftr-406	62	14	light	light	NOUN
ftr-406	62	15	of	of	ADP
ftr-406	62	16	day	day	NOUN
ftr-406	62	17	,	,	PUNCT
ftr-406	62	18	but	but	CCONJ
ftr-406	62	19	the	the	DET
ftr-406	62	20	narrative	narrative	NOUN
ftr-406	62	21	accompanying	accompany	VERB
ftr-406	62	22	the	the	DET
ftr-406	62	23	proposal	proposal	NOUN
ftr-406	62	24	and	and	CCONJ
ftr-406	62	25	explaining	explain	VERB
ftr-406	62	26	the	the	DET
ftr-406	62	27	reasons	reason	NOUN
ftr-406	62	28	for	for	ADP
ftr-406	62	29	the	the	DET
ftr-406	62	30	repeal	repeal	NOUN
ftr-406	62	31	of	of	ADP
ftr-406	62	32	section	section	NOUN
ftr-406	62	33	707(c	707(c	PROPN
ftr-406	62	34	)	)	PUNCT
ftr-406	62	35	discussed	discuss	VERB
ftr-406	62	36	and	and	CCONJ
ftr-406	62	37	cited	cite	VERB
ftr-406	62	38	with	with	ADP
ftr-406	62	39	approval	approval	NOUN
ftr-406	62	40	our	our	PRON
ftr-406	62	41	earlier	early	ADV
ftr-406	62	42	article.5	article.5	VERB
ftr-406	62	43	we	we	PRON
ftr-406	62	44	quickly	quickly	ADV
ftr-406	62	45	characterized	characterize	VERB
ftr-406	62	46	ourselves	ourselves	PRON
ftr-406	62	47	as	as	ADP
ftr-406	62	48	visionaries	visionary	NOUN
ftr-406	62	49	,	,	PUNCT
ftr-406	62	50	men	man	NOUN
ftr-406	62	51	ahead	ahead	ADV
ftr-406	62	52	of	of	ADP
ftr-406	62	53	their	their	PRON
ftr-406	62	54	time	time	NOUN
ftr-406	62	55	,	,	PUNCT
ftr-406	62	56	who	who	PRON
ftr-406	62	57	fortunately	fortunately	ADV
ftr-406	62	58	had	have	AUX
ftr-406	62	59	lived	live	VERB
ftr-406	62	60	sufficiently	sufficiently	ADV
ftr-406	62	61	long	long	ADJ
ftr-406	62	62	to	to	PART
ftr-406	62	63	see	see	VERB
ftr-406	62	64	the	the	DET
ftr-406	62	65	fruits	fruit	NOUN
ftr-406	62	66	of	of	ADP
ftr-406	62	67	their	their	PRON
ftr-406	62	68	labor	labor	NOUN
ftr-406	62	69	actively	actively	ADV
ftr-406	62	70	embraced	embrace	VERB
ftr-406	62	71	by	by	ADP
ftr-406	62	72	the	the	DET
ftr-406	62	73	tax	tax	NOUN
ftr-406	62	74	-	-	PUNCT
ftr-406	62	75	making	make	VERB
ftr-406	62	76	machinery	machinery	NOUN
ftr-406	62	77	.	.	PUNCT
ftr-406	63	1	however	however	ADV
ftr-406	63	2	,	,	PUNCT
ftr-406	63	3	while	while	SCONJ
ftr-406	63	4	celebrating	celebrate	VERB
ftr-406	63	5	this	this	DET
ftr-406	63	6	public	public	NOUN
ftr-406	63	7	(	(	PUNCT
ftr-406	63	8	foot)note	foot)note	NOUN
ftr-406	63	9	of	of	ADP
ftr-406	63	10	recognition	recognition	NOUN
ftr-406	63	11	,	,	PUNCT
ftr-406	63	12	we	we	PRON
ftr-406	63	13	uncovered	uncover	VERB
ftr-406	63	14	a	a	DET
ftr-406	63	15	recently	recently	ADV
ftr-406	63	16	342	342	NUM
ftr-406	63	17	florida	florida	PROPN
ftr-406	63	18	tax	tax	NOUN
ftr-406	63	19	review	review	NOUN
ftr-406	64	1	[	[	X
ftr-406	64	2	v0l.7:6	v0l.7:6	PROPN
ftr-406	64	3	6	6	NUM
ftr-406	64	4	.	.	PUNCT
ftr-406	65	1	douglas	douglas	PROPN
ftr-406	65	2	a.	a.	PROPN
ftr-406	65	3	kahn	kahn	PROPN
ftr-406	65	4	&	&	CCONJ
ftr-406	65	5	faith	faith	PROPN
ftr-406	65	6	cuenin	cuenin	PROPN
ftr-406	65	7	,	,	PUNCT
ftr-406	65	8	“	"	PUNCT
ftr-406	65	9	guaranteed	guarantee	VERB
ftr-406	65	10	payments	payment	NOUN
ftr-406	65	11	made	make	VERB
ftr-406	65	12	in	in	ADP
ftr-406	65	13	kind	kind	NOUN
ftr-406	65	14	by	by	ADP
ftr-406	65	15	a	a	DET
ftr-406	65	16	partnership	partnership	NOUN
ftr-406	65	17	,	,	PUNCT
ftr-406	65	18	”	"	PUNCT
ftr-406	65	19	6	6	NUM
ftr-406	65	20	fla	fla	NOUN
ftr-406	65	21	.	.	PUNCT
ftr-406	66	1	tax	tax	PROPN
ftr-406	66	2	rev	rev	PROPN
ftr-406	66	3	.	.	PROPN
ftr-406	67	1	405	405	NUM
ftr-406	67	2	(	(	PUNCT
ftr-406	67	3	2004	2004	NUM
ftr-406	67	4	)	)	PUNCT
ftr-406	67	5	.	.	PUNCT
ftr-406	68	1	7	7	X
ftr-406	68	2	.	.	X
ftr-406	69	1	john	john	PROPN
ftr-406	69	2	11:1	11:1	PROPN
ftr-406	69	3	-	-	SYM
ftr-406	69	4	44	44	NUM
ftr-406	69	5	(	(	PUNCT
ftr-406	69	6	new	new	ADJ
ftr-406	69	7	revised	revise	VERB
ftr-406	69	8	standard	standard	NOUN
ftr-406	69	9	)	)	PUNCT
ftr-406	69	10	.	.	PUNCT
ftr-406	70	1	it	it	PRON
ftr-406	70	2	has	have	AUX
ftr-406	70	3	become	become	VERB
ftr-406	70	4	quite	quite	ADV
ftr-406	70	5	fashionable	fashionable	ADJ
ftr-406	70	6	in	in	ADP
ftr-406	70	7	the	the	DET
ftr-406	70	8	tax	tax	NOUN
ftr-406	70	9	academy	academy	NOUN
ftr-406	70	10	to	to	PART
ftr-406	70	11	invoke	invoke	VERB
ftr-406	70	12	biblical	biblical	ADJ
ftr-406	70	13	references	reference	NOUN
ftr-406	70	14	in	in	ADP
ftr-406	70	15	scholarly	scholarly	ADJ
ftr-406	70	16	articles	article	NOUN
ftr-406	70	17	.	.	PUNCT
ftr-406	71	1	see	see	VERB
ftr-406	71	2	,	,	PUNCT
ftr-406	71	3	e.g.	e.g.	ADV
ftr-406	71	4	,	,	PUNCT
ftr-406	71	5	martin	martin	PROPN
ftr-406	71	6	j.	j.	PROPN
ftr-406	71	7	mcmahon	mcmahon	PROPN
ftr-406	71	8	,	,	PUNCT
ftr-406	71	9	jr	jr	PROPN
ftr-406	71	10	.	.	PROPN
ftr-406	71	11	,	,	PUNCT
ftr-406	71	12	“	"	PUNCT
ftr-406	71	13	the	the	DET
ftr-406	71	14	matthew	matthew	PROPN
ftr-406	71	15	effect	effect	NOUN
ftr-406	71	16	and	and	CCONJ
ftr-406	71	17	federal	federal	ADJ
ftr-406	71	18	taxation	taxation	NOUN
ftr-406	71	19	,	,	PUNCT
ftr-406	71	20	”	"	PUNCT
ftr-406	71	21	xlv	xlv	PROPN
ftr-406	71	22	b.c	b.c	PROPN
ftr-406	71	23	.	.	PROPN
ftr-406	71	24	l.	l.	PROPN
ftr-406	71	25	rev	rev	PROPN
ftr-406	71	26	.	.	PROPN
ftr-406	72	1	993	993	NUM
ftr-406	72	2	(	(	PUNCT
ftr-406	72	3	2004	2004	NUM
ftr-406	72	4	)	)	PUNCT
ftr-406	72	5	(	(	PUNCT
ftr-406	72	6	referring	refer	VERB
ftr-406	72	7	to	to	ADP
ftr-406	72	8	the	the	DET
ftr-406	72	9	“	"	PUNCT
ftr-406	72	10	matthew	matthew	PROPN
ftr-406	72	11	effect	effect	NOUN
ftr-406	72	12	”	"	PUNCT
ftr-406	72	13	as	as	ADP
ftr-406	72	14	based	base	VERB
ftr-406	72	15	on	on	ADP
ftr-406	72	16	the	the	DET
ftr-406	72	17	verse	verse	NOUN
ftr-406	72	18	from	from	ADP
ftr-406	72	19	matthew	matthew	PROPN
ftr-406	72	20	25:29	25:29	NUM
ftr-406	72	21	(	(	PUNCT
ftr-406	72	22	“	"	PUNCT
ftr-406	72	23	for	for	ADP
ftr-406	72	24	to	to	ADP
ftr-406	72	25	all	all	DET
ftr-406	72	26	those	those	PRON
ftr-406	72	27	who	who	PRON
ftr-406	72	28	have	have	VERB
ftr-406	72	29	,	,	PUNCT
ftr-406	72	30	more	more	ADJ
ftr-406	72	31	will	will	AUX
ftr-406	72	32	be	be	AUX
ftr-406	72	33	given	give	VERB
ftr-406	72	34	,	,	PUNCT
ftr-406	72	35	and	and	CCONJ
ftr-406	72	36	they	they	PRON
ftr-406	72	37	will	will	AUX
ftr-406	72	38	have	have	VERB
ftr-406	72	39	an	an	DET
ftr-406	72	40	abundance	abundance	NOUN
ftr-406	72	41	;	;	PUNCT
ftr-406	72	42	but	but	CCONJ
ftr-406	72	43	from	from	ADP
ftr-406	72	44	those	those	PRON
ftr-406	72	45	who	who	PRON
ftr-406	72	46	have	have	VERB
ftr-406	72	47	nothing	nothing	PRON
ftr-406	72	48	,	,	PUNCT
ftr-406	72	49	even	even	ADV
ftr-406	72	50	what	what	PRON
ftr-406	72	51	they	they	PRON
ftr-406	72	52	have	have	AUX
ftr-406	72	53	will	will	AUX
ftr-406	72	54	be	be	AUX
ftr-406	72	55	taken	take	VERB
ftr-406	72	56	away	away	ADV
ftr-406	72	57	.	.	PUNCT
ftr-406	72	58	”	"	PUNCT
ftr-406	73	1	(	(	PUNCT
ftr-406	73	2	new	new	ADJ
ftr-406	73	3	revised	revise	VERB
ftr-406	73	4	standard	standard	NOUN
ftr-406	73	5	)	)	PUNCT
ftr-406	73	6	)	)	PUNCT
ftr-406	73	7	,	,	PUNCT
ftr-406	73	8	which	which	PRON
ftr-406	73	9	is	be	AUX
ftr-406	73	10	synonymous	synonymous	ADJ
ftr-406	73	11	with	with	ADP
ftr-406	73	12	the	the	DET
ftr-406	73	13	colloquialism	colloquialism	NOUN
ftr-406	73	14	“	"	PUNCT
ftr-406	73	15	the	the	DET
ftr-406	73	16	rich	rich	ADJ
ftr-406	73	17	get	get	VERB
ftr-406	73	18	richer	rich	ADJ
ftr-406	73	19	and	and	CCONJ
ftr-406	73	20	the	the	DET
ftr-406	73	21	poor	poor	ADJ
ftr-406	73	22	get	get	VERB
ftr-406	73	23	poorer	poor	ADJ
ftr-406	73	24	,	,	PUNCT
ftr-406	73	25	”	"	PUNCT
ftr-406	73	26	and	and	CCONJ
ftr-406	73	27	decrying	decry	VERB
ftr-406	73	28	the	the	DET
ftr-406	73	29	failure	failure	NOUN
ftr-406	73	30	of	of	ADP
ftr-406	73	31	the	the	DET
ftr-406	73	32	federal	federal	ADJ
ftr-406	73	33	tax	tax	NOUN
ftr-406	73	34	system	system	NOUN
ftr-406	73	35	to	to	PART
ftr-406	73	36	address	address	VERB
ftr-406	73	37	the	the	DET
ftr-406	73	38	matthew	matthew	PROPN
ftr-406	73	39	effect	effect	PROPN
ftr-406	73	40	)	)	PUNCT
ftr-406	73	41	;	;	PUNCT
ftr-406	74	1	deborah	deborah	PROPN
ftr-406	74	2	h.	h.	PROPN
ftr-406	74	3	schenk	schenk	PROPN
ftr-406	74	4	,	,	PUNCT
ftr-406	74	5	“	"	PUNCT
ftr-406	74	6	the	the	DET
ftr-406	74	7	luke	luke	ADJ
ftr-406	74	8	effect	effect	NOUN
ftr-406	74	9	and	and	CCONJ
ftr-406	74	10	federal	federal	ADJ
ftr-406	74	11	taxation	taxation	NOUN
ftr-406	74	12	:	:	PUNCT
ftr-406	74	13	a	a	DET
ftr-406	74	14	commentary	commentary	NOUN
ftr-406	74	15	on	on	ADP
ftr-406	74	16	mcmahon	mcmahon	PROPN
ftr-406	74	17	’s	’s	PART
ftr-406	74	18	the	the	DET
ftr-406	74	19	matthew	matthew	PROPN
ftr-406	74	20	effect	effect	NOUN
ftr-406	74	21	and	and	CCONJ
ftr-406	74	22	federal	federal	ADJ
ftr-406	74	23	taxation	taxation	NOUN
ftr-406	74	24	,	,	PUNCT
ftr-406	74	25	”	"	PUNCT
ftr-406	74	26	xlv	xlv	PROPN
ftr-406	74	27	b.c	b.c	PROPN
ftr-406	74	28	.	.	PROPN
ftr-406	74	29	l.	l.	PROPN
ftr-406	74	30	rev	rev	PROPN
ftr-406	74	31	.	.	PROPN
ftr-406	74	32	1129	1129	NUM
ftr-406	74	33	(	(	PUNCT
ftr-406	74	34	2004	2004	NUM
ftr-406	74	35	)	)	PUNCT
ftr-406	74	36	(	(	PUNCT
ftr-406	74	37	referring	refer	VERB
ftr-406	74	38	to	to	ADP
ftr-406	74	39	the	the	DET
ftr-406	74	40	“	"	PUNCT
ftr-406	74	41	luke	luke	ADJ
ftr-406	74	42	effect	effect	NOUN
ftr-406	74	43	”	"	PUNCT
ftr-406	74	44	as	as	SCONJ
ftr-406	74	45	based	base	VERB
ftr-406	74	46	on	on	ADP
ftr-406	74	47	the	the	DET
ftr-406	74	48	verses	verse	NOUN
ftr-406	74	49	from	from	ADP
ftr-406	74	50	luke	luke	PROPN
ftr-406	74	51	18:22	18:22	NUM
ftr-406	74	52	-	-	SYM
ftr-406	74	53	25	25	NUM
ftr-406	74	54	(	(	PUNCT
ftr-406	74	55	“	"	PUNCT
ftr-406	74	56	how	how	SCONJ
ftr-406	74	57	hard	hard	ADJ
ftr-406	74	58	it	it	PRON
ftr-406	74	59	is	be	AUX
ftr-406	74	60	for	for	ADP
ftr-406	74	61	those	those	PRON
ftr-406	74	62	who	who	PRON
ftr-406	74	63	have	have	VERB
ftr-406	74	64	wealth	wealth	NOUN
ftr-406	74	65	to	to	PART
ftr-406	74	66	enter	enter	VERB
ftr-406	74	67	the	the	DET
ftr-406	74	68	kingdom	kingdom	NOUN
ftr-406	74	69	of	of	ADP
ftr-406	74	70	god	god	PROPN
ftr-406	74	71	!	!	PUNCT
ftr-406	75	1	indeed	indeed	ADV
ftr-406	75	2	,	,	PUNCT
ftr-406	75	3	it	it	PRON
ftr-406	75	4	is	be	AUX
ftr-406	75	5	easier	easy	ADJ
ftr-406	75	6	for	for	SCONJ
ftr-406	75	7	a	a	DET
ftr-406	75	8	camel	camel	NOUN
ftr-406	75	9	to	to	PART
ftr-406	75	10	go	go	VERB
ftr-406	75	11	through	through	ADP
ftr-406	75	12	the	the	DET
ftr-406	75	13	eye	eye	NOUN
ftr-406	75	14	of	of	ADP
ftr-406	75	15	a	a	DET
ftr-406	75	16	needle	needle	NOUN
ftr-406	75	17	than	than	ADP
ftr-406	75	18	for	for	ADP
ftr-406	75	19	someone	someone	PRON
ftr-406	75	20	who	who	PRON
ftr-406	75	21	is	be	AUX
ftr-406	75	22	rich	rich	ADJ
ftr-406	75	23	to	to	PART
ftr-406	75	24	enter	enter	VERB
ftr-406	75	25	the	the	DET
ftr-406	75	26	kingdom	kingdom	NOUN
ftr-406	75	27	of	of	ADP
ftr-406	75	28	god	god	PROPN
ftr-406	75	29	.	.	PUNCT
ftr-406	75	30	”	"	PUNCT
ftr-406	76	1	(	(	PUNCT
ftr-406	76	2	new	new	ADJ
ftr-406	76	3	revised	revise	VERB
ftr-406	76	4	standard	standard	NOUN
ftr-406	76	5	)	)	PUNCT
ftr-406	76	6	)	)	PUNCT
ftr-406	76	7	,	,	PUNCT
ftr-406	76	8	which	which	PRON
ftr-406	76	9	may	may	AUX
ftr-406	76	10	be	be	AUX
ftr-406	76	11	paraphrased	paraphrase	VERB
ftr-406	76	12	as	as	ADP
ftr-406	76	13	“	"	PUNCT
ftr-406	76	14	the	the	DET
ftr-406	76	15	rich	rich	ADJ
ftr-406	76	16	love	love	VERB
ftr-406	76	17	their	their	PRON
ftr-406	76	18	money	money	NOUN
ftr-406	76	19	and	and	CCONJ
ftr-406	76	20	will	will	AUX
ftr-406	76	21	not	not	PART
ftr-406	76	22	give	give	VERB
ftr-406	76	23	it	it	PRON
ftr-406	76	24	up	up	ADP
ftr-406	76	25	easily	easily	ADV
ftr-406	76	26	,	,	PUNCT
ftr-406	76	27	”	"	PUNCT
ftr-406	76	28	and	and	CCONJ
ftr-406	76	29	concluding	conclude	VERB
ftr-406	76	30	that	that	PRON
ftr-406	76	31	significantly	significantly	ADV
ftr-406	76	32	greater	great	ADJ
ftr-406	76	33	progressivity	progressivity	NOUN
ftr-406	76	34	of	of	ADP
ftr-406	76	35	tax	tax	NOUN
ftr-406	76	36	rates	rate	NOUN
ftr-406	76	37	will	will	AUX
ftr-406	76	38	not	not	PART
ftr-406	76	39	effectively	effectively	ADV
ftr-406	76	40	reduce	reduce	VERB
ftr-406	76	41	the	the	DET
ftr-406	76	42	matthew	matthew	PROPN
ftr-406	76	43	effect	effect	NOUN
ftr-406	76	44	)	)	PUNCT
ftr-406	76	45	.	.	PUNCT
ftr-406	77	1	any	any	DET
ftr-406	77	2	trend	trend	NOUN
ftr-406	77	3	in	in	ADP
ftr-406	77	4	the	the	DET
ftr-406	77	5	use	use	NOUN
ftr-406	77	6	of	of	ADP
ftr-406	77	7	biblical	biblical	ADJ
ftr-406	77	8	references	reference	NOUN
ftr-406	77	9	in	in	ADP
ftr-406	77	10	the	the	DET
ftr-406	77	11	tax	tax	NOUN
ftr-406	77	12	literature	literature	NOUN
ftr-406	77	13	may	may	AUX
ftr-406	77	14	reflect	reflect	VERB
ftr-406	77	15	the	the	DET
ftr-406	77	16	influence	influence	NOUN
ftr-406	77	17	of	of	ADP
ftr-406	77	18	professor	professor	NOUN
ftr-406	77	19	susan	susan	PROPN
ftr-406	77	20	pace	pace	PROPN
ftr-406	77	21	hamill	hamill	PROPN
ftr-406	77	22	,	,	PUNCT
ftr-406	77	23	whose	whose	DET
ftr-406	77	24	work	work	NOUN
ftr-406	77	25	directly	directly	ADV
ftr-406	77	26	relies	rely	VERB
ftr-406	77	27	upon	upon	SCONJ
ftr-406	77	28	the	the	DET
ftr-406	77	29	biblical	biblical	ADJ
ftr-406	77	30	text	text	NOUN
ftr-406	77	31	of	of	ADP
ftr-406	77	32	both	both	CCONJ
ftr-406	77	33	the	the	DET
ftr-406	77	34	new	new	ADJ
ftr-406	77	35	and	and	CCONJ
ftr-406	77	36	old	old	ADJ
ftr-406	77	37	testaments	testament	NOUN
ftr-406	77	38	in	in	ADP
ftr-406	77	39	assessing	assess	VERB
ftr-406	77	40	the	the	DET
ftr-406	77	41	appropriateness	appropriateness	NOUN
ftr-406	77	42	of	of	ADP
ftr-406	77	43	certain	certain	ADJ
ftr-406	77	44	tax	tax	NOUN
ftr-406	77	45	policies	policy	NOUN
ftr-406	77	46	.	.	PUNCT
ftr-406	78	1	see	see	VERB
ftr-406	78	2	susan	susan	PROPN
ftr-406	78	3	pace	pace	PROPN
ftr-406	78	4	hamill	hamill	PROPN
ftr-406	78	5	,	,	PUNCT
ftr-406	78	6	“	"	PUNCT
ftr-406	78	7	an	an	DET
ftr-406	78	8	evaluation	evaluation	NOUN
ftr-406	78	9	of	of	ADP
ftr-406	78	10	federal	federal	ADJ
ftr-406	78	11	tax	tax	NOUN
ftr-406	78	12	policy	policy	NOUN
ftr-406	78	13	based	base	VERB
ftr-406	78	14	on	on	ADP
ftr-406	78	15	judeo	judeo	ADJ
ftr-406	78	16	-	-	PUNCT
ftr-406	78	17	christian	christian	ADJ
ftr-406	78	18	ethics	ethic	NOUN
ftr-406	78	19	,	,	PUNCT
ftr-406	78	20	”	"	PUNCT
ftr-406	78	21	25	25	NUM
ftr-406	78	22	va	va	PROPN
ftr-406	78	23	.	.	PUNCT
ftr-406	79	1	tax	tax	PROPN
ftr-406	79	2	rev	rev	PROPN
ftr-406	79	3	.	.	PROPN
ftr-406	79	4	671	671	NUM
ftr-406	79	5	-	-	SYM
ftr-406	79	6	764	764	NUM
ftr-406	79	7	(	(	PUNCT
ftr-406	79	8	2006	2006	NUM
ftr-406	79	9	)	)	PUNCT
ftr-406	79	10	;	;	PUNCT
ftr-406	79	11	susan	susan	PROPN
ftr-406	79	12	pace	pace	PROPN
ftr-406	79	13	hamill	hamill	PROPN
ftr-406	79	14	,	,	PUNCT
ftr-406	79	15	“	"	PUNCT
ftr-406	79	16	an	an	DET
ftr-406	79	17	argument	argument	NOUN
ftr-406	79	18	for	for	ADP
ftr-406	79	19	tax	tax	NOUN
ftr-406	79	20	reform	reform	NOUN
ftr-406	79	21	based	base	VERB
ftr-406	79	22	on	on	ADP
ftr-406	79	23	judeo	judeo	ADJ
ftr-406	79	24	-	-	PUNCT
ftr-406	79	25	christian	christian	ADJ
ftr-406	79	26	ethics	ethic	NOUN
ftr-406	79	27	,	,	PUNCT
ftr-406	79	28	”	"	PUNCT
ftr-406	79	29	54	54	NUM
ftr-406	79	30	ala	ala	NOUN
ftr-406	79	31	.	.	PUNCT
ftr-406	80	1	l.	l.	PROPN
ftr-406	80	2	rev	rev	PROPN
ftr-406	80	3	.	.	PROPN
ftr-406	80	4	1	1	NUM
ftr-406	80	5	(	(	PUNCT
ftr-406	80	6	2002	2002	NUM
ftr-406	80	7	)	)	PUNCT
ftr-406	80	8	.	.	PUNCT
ftr-406	81	1	see	see	VERB
ftr-406	81	2	also	also	ADV
ftr-406	81	3	adam	adam	PROPN
ftr-406	81	4	chodorow	chodorow	PROPN
ftr-406	81	5	,	,	PUNCT
ftr-406	81	6	“	"	PUNCT
ftr-406	81	7	tax	tax	NOUN
ftr-406	81	8	reform	reform	NOUN
ftr-406	81	9	:	:	PUNCT
ftr-406	81	10	what	what	PRON
ftr-406	81	11	would	would	AUX
ftr-406	81	12	god	god	PROPN
ftr-406	81	13	do	do	VERB
ftr-406	81	14	?	?	PUNCT
ftr-406	81	15	,	,	PUNCT
ftr-406	81	16	”	"	PUNCT
ftr-406	81	17	108	108	NUM
ftr-406	81	18	tax	tax	NOUN
ftr-406	81	19	notes	note	NOUN
ftr-406	81	20	1167	1167	NUM
ftr-406	81	21	(	(	PUNCT
ftr-406	81	22	2005	2005	NUM
ftr-406	81	23	)	)	PUNCT
ftr-406	81	24	(	(	PUNCT
ftr-406	81	25	noting	note	VERB
ftr-406	81	26	that	that	SCONJ
ftr-406	81	27	an	an	DET
ftr-406	81	28	income	income	NOUN
ftr-406	81	29	tax	tax	NOUN
ftr-406	81	30	may	may	AUX
ftr-406	81	31	be	be	AUX
ftr-406	81	32	more	more	ADV
ftr-406	81	33	consistent	consistent	ADJ
ftr-406	81	34	with	with	ADP
ftr-406	81	35	biblical	biblical	ADJ
ftr-406	81	36	text	text	NOUN
ftr-406	81	37	than	than	ADP
ftr-406	81	38	a	a	DET
ftr-406	81	39	consumption	consumption	NOUN
ftr-406	81	40	tax	tax	NOUN
ftr-406	81	41	)	)	PUNCT
ftr-406	81	42	.	.	PUNCT
ftr-406	82	1	8	8	X
ftr-406	82	2	.	.	PUNCT
ftr-406	83	1	the	the	DET
ftr-406	83	2	character	character	NOUN
ftr-406	83	3	of	of	ADP
ftr-406	83	4	lazarus	lazarus	PROPN
ftr-406	83	5	referred	refer	VERB
ftr-406	83	6	to	to	ADP
ftr-406	83	7	herein	herein	NOUN
ftr-406	83	8	is	be	AUX
ftr-406	83	9	not	not	PART
ftr-406	83	10	to	to	PART
ftr-406	83	11	be	be	AUX
ftr-406	83	12	confused	confuse	VERB
ftr-406	83	13	with	with	ADP
ftr-406	83	14	the	the	DET
ftr-406	83	15	lazarus	lazarus	PROPN
ftr-406	83	16	appearing	appear	VERB
ftr-406	83	17	in	in	ADP
ftr-406	83	18	the	the	DET
ftr-406	83	19	story	story	NOUN
ftr-406	83	20	of	of	ADP
ftr-406	83	21	a	a	DET
ftr-406	83	22	rich	rich	ADJ
ftr-406	83	23	man	man	NOUN
ftr-406	83	24	and	and	CCONJ
ftr-406	83	25	a	a	DET
ftr-406	83	26	beggar	beggar	ADJ
ftr-406	83	27	named	name	VERB
ftr-406	83	28	lazarus	lazarus	PROPN
ftr-406	83	29	,	,	PUNCT
ftr-406	83	30	in	in	ADP
ftr-406	83	31	which	which	PRON
ftr-406	83	32	the	the	DET
ftr-406	83	33	rich	rich	ADJ
ftr-406	83	34	man	man	NOUN
ftr-406	83	35	finds	find	VERB
ftr-406	83	36	himself	himself	PRON
ftr-406	83	37	cast	cast	VERB
ftr-406	83	38	into	into	ADP
ftr-406	83	39	hell	hell	NOUN
ftr-406	83	40	following	follow	VERB
ftr-406	83	41	his	his	PRON
ftr-406	83	42	death	death	NOUN
ftr-406	83	43	while	while	SCONJ
ftr-406	83	44	lazarus	lazarus	PROPN
ftr-406	83	45	is	be	AUX
ftr-406	83	46	carried	carry	VERB
ftr-406	83	47	by	by	ADP
ftr-406	83	48	angels	angel	NOUN
ftr-406	83	49	to	to	PART
ftr-406	83	50	be	be	AUX
ftr-406	83	51	with	with	ADP
ftr-406	83	52	abraham	abraham	PROPN
ftr-406	83	53	.	.	PUNCT
ftr-406	84	1	luke	luke	PROPN
ftr-406	84	2	16:19	16:19	NUM
ftr-406	84	3	-	-	SYM
ftr-406	84	4	31	31	NUM
ftr-406	84	5	(	(	PUNCT
ftr-406	84	6	new	new	ADJ
ftr-406	84	7	revised	revise	VERB
ftr-406	84	8	standard	standard	NOUN
ftr-406	84	9	)	)	PUNCT
ftr-406	84	10	.	.	PUNCT
ftr-406	85	1	seeing	see	VERB
ftr-406	85	2	lazarus	lazarus	PROPN
ftr-406	85	3	on	on	ADP
ftr-406	85	4	the	the	DET
ftr-406	85	5	other	other	ADJ
ftr-406	85	6	side	side	NOUN
ftr-406	85	7	of	of	ADP
ftr-406	85	8	the	the	DET
ftr-406	85	9	chasm	chasm	NOUN
ftr-406	85	10	,	,	PUNCT
ftr-406	85	11	the	the	DET
ftr-406	85	12	rich	rich	ADJ
ftr-406	85	13	man	man	NOUN
ftr-406	85	14	asks	ask	VERB
ftr-406	85	15	abraham	abraham	PROPN
ftr-406	85	16	to	to	PART
ftr-406	85	17	“	"	PUNCT
ftr-406	85	18	have	have	VERB
ftr-406	85	19	mercy	mercy	NOUN
ftr-406	85	20	on	on	ADP
ftr-406	85	21	me	i	PRON
ftr-406	85	22	,	,	PUNCT
ftr-406	85	23	and	and	CCONJ
ftr-406	85	24	send	send	VERB
ftr-406	85	25	lazarus	lazarus	PROPN
ftr-406	85	26	to	to	PART
ftr-406	85	27	dip	dip	VERB
ftr-406	85	28	the	the	DET
ftr-406	85	29	tip	tip	NOUN
ftr-406	85	30	of	of	ADP
ftr-406	85	31	his	his	PRON
ftr-406	85	32	finger	finger	NOUN
ftr-406	85	33	in	in	ADP
ftr-406	85	34	water	water	NOUN
ftr-406	85	35	and	and	CCONJ
ftr-406	85	36	cool	cool	VERB
ftr-406	85	37	my	my	PRON
ftr-406	85	38	tongue	tongue	NOUN
ftr-406	85	39	;	;	PUNCT
ftr-406	85	40	for	for	SCONJ
ftr-406	85	41	i	i	PRON
ftr-406	85	42	am	be	AUX
ftr-406	85	43	in	in	ADP
ftr-406	85	44	agony	agony	NOUN
ftr-406	85	45	in	in	ADP
ftr-406	85	46	these	these	DET
ftr-406	85	47	flames	flame	NOUN
ftr-406	85	48	.	.	PUNCT
ftr-406	85	49	”	"	PUNCT
ftr-406	86	1	abraham	abraham	PROPN
ftr-406	86	2	reminds	remind	VERB
ftr-406	86	3	the	the	DET
ftr-406	86	4	rich	rich	ADJ
ftr-406	86	5	man	man	NOUN
ftr-406	86	6	that	that	SCONJ
ftr-406	86	7	because	because	SCONJ
ftr-406	86	8	he	he	PRON
ftr-406	86	9	received	receive	VERB
ftr-406	86	10	good	good	ADJ
ftr-406	86	11	things	thing	NOUN
ftr-406	86	12	during	during	ADP
ftr-406	86	13	his	his	PRON
ftr-406	86	14	lifetime	lifetime	NOUN
ftr-406	86	15	while	while	SCONJ
ftr-406	86	16	lazarus	lazarus	PROPN
ftr-406	86	17	received	receive	VERB
ftr-406	86	18	only	only	ADV
ftr-406	86	19	evil	evil	ADJ
ftr-406	86	20	things	thing	NOUN
ftr-406	86	21	,	,	PUNCT
ftr-406	86	22	lazarus	lazarus	PROPN
ftr-406	86	23	is	be	AUX
ftr-406	86	24	comforted	comfort	VERB
ftr-406	86	25	after	after	ADP
ftr-406	86	26	death	death	NOUN
ftr-406	86	27	.	.	PUNCT
ftr-406	87	1	the	the	DET
ftr-406	87	2	rich	rich	ADJ
ftr-406	87	3	man	man	NOUN
ftr-406	87	4	then	then	ADV
ftr-406	87	5	asks	ask	VERB
ftr-406	87	6	that	that	SCONJ
ftr-406	87	7	lazarus	lazarus	PROPN
ftr-406	87	8	be	be	AUX
ftr-406	87	9	sent	send	VERB
ftr-406	87	10	to	to	PART
ftr-406	87	11	warn	warn	VERB
ftr-406	87	12	his	his	PRON
ftr-406	87	13	five	five	NUM
ftr-406	87	14	brothers	brother	NOUN
ftr-406	87	15	so	so	SCONJ
ftr-406	87	16	that	that	SCONJ
ftr-406	87	17	they	they	PRON
ftr-406	87	18	will	will	AUX
ftr-406	87	19	not	not	PART
ftr-406	87	20	suffer	suffer	VERB
ftr-406	87	21	like	like	ADP
ftr-406	87	22	him	he	PRON
ftr-406	87	23	after	after	ADP
ftr-406	87	24	death	death	NOUN
ftr-406	87	25	.	.	PUNCT
ftr-406	88	1	abraham	abraham	PROPN
ftr-406	88	2	responds	respond	VERB
ftr-406	88	3	that	that	SCONJ
ftr-406	88	4	,	,	PUNCT
ftr-406	88	5	if	if	SCONJ
ftr-406	88	6	the	the	DET
ftr-406	88	7	brothers	brother	NOUN
ftr-406	88	8	have	have	AUX
ftr-406	88	9	not	not	PART
ftr-406	88	10	published	publish	VERB
ftr-406	88	11	article	article	NOUN
ftr-406	88	12	in	in	ADP
ftr-406	88	13	this	this	DET
ftr-406	88	14	journal	journal	NOUN
ftr-406	88	15	by	by	ADP
ftr-406	88	16	douglas	douglas	PROPN
ftr-406	88	17	kahn	kahn	PROPN
ftr-406	88	18	and	and	CCONJ
ftr-406	88	19	faith	faith	NOUN
ftr-406	88	20	cuenin	cuenin	NOUN
ftr-406	88	21	regarding	regard	VERB
ftr-406	88	22	the	the	DET
ftr-406	88	23	treatment	treatment	NOUN
ftr-406	88	24	of	of	ADP
ftr-406	88	25	in	in	ADP
ftr-406	88	26	-	-	PUNCT
ftr-406	88	27	kind	kind	ADJ
ftr-406	88	28	guaranteed	guarantee	VERB
ftr-406	88	29	payments	payment	NOUN
ftr-406	88	30	.	.	PUNCT
ftr-406	89	1	because	because	SCONJ
ftr-406	89	2	of	of	ADP
ftr-406	89	3	the	the	DET
ftr-406	89	4	article’s6	article’s6	ADV
ftr-406	89	5	provocative	provocative	ADJ
ftr-406	89	6	and	and	CCONJ
ftr-406	89	7	thorough	thorough	ADJ
ftr-406	89	8	analysis	analysis	NOUN
ftr-406	89	9	,	,	PUNCT
ftr-406	89	10	we	we	PRON
ftr-406	89	11	feared	fear	VERB
ftr-406	89	12	that	that	SCONJ
ftr-406	89	13	kahn	kahn	PROPN
ftr-406	89	14	and	and	CCONJ
ftr-406	89	15	cuenin	cuenin	PROPN
ftr-406	89	16	’s	’s	PART
ftr-406	89	17	efforts	effort	NOUN
ftr-406	89	18	might	might	AUX
ftr-406	89	19	be	be	AUX
ftr-406	89	20	viewed	view	VERB
ftr-406	89	21	as	as	ADP
ftr-406	89	22	breathing	breathe	VERB
ftr-406	89	23	new	new	ADJ
ftr-406	89	24	life	life	NOUN
ftr-406	89	25	into	into	ADP
ftr-406	89	26	section	section	NOUN
ftr-406	89	27	707(c	707(c	PROPN
ftr-406	89	28	)	)	PUNCT
ftr-406	89	29	,	,	PUNCT
ftr-406	89	30	not	not	PART
ftr-406	89	31	dissimilar	dissimilar	ADJ
ftr-406	89	32	from	from	ADP
ftr-406	89	33	the	the	DET
ftr-406	89	34	return	return	NOUN
ftr-406	89	35	of	of	ADP
ftr-406	89	36	lazarus	lazarus	PROPN
ftr-406	89	37	from	from	ADP
ftr-406	89	38	the	the	DET
ftr-406	89	39	dead	dead	NOUN
ftr-406	89	40	.	.	PUNCT
ftr-406	90	1	lazarus	lazarus	PROPN
ftr-406	90	2	was	be	AUX
ftr-406	90	3	a	a	DET
ftr-406	90	4	biblical	biblical	ADJ
ftr-406	90	5	figure	figure	NOUN
ftr-406	90	6	appearing	appear	VERB
ftr-406	90	7	in	in	ADP
ftr-406	90	8	the	the	DET
ftr-406	90	9	gospel	gospel	NOUN
ftr-406	90	10	of	of	ADP
ftr-406	90	11	john	john	PROPN
ftr-406	90	12	,	,	PUNCT
ftr-406	90	13	which	which	PRON
ftr-406	90	14	,	,	PUNCT
ftr-406	90	15	like	like	ADP
ftr-406	90	16	the	the	DET
ftr-406	90	17	gospels	gospel	NOUN
ftr-406	90	18	of	of	ADP
ftr-406	90	19	matthew	matthew	PROPN
ftr-406	90	20	,	,	PUNCT
ftr-406	90	21	mark	mark	NOUN
ftr-406	90	22	,	,	PUNCT
ftr-406	90	23	and	and	CCONJ
ftr-406	90	24	luke	luke	PROPN
ftr-406	90	25	,	,	PUNCT
ftr-406	90	26	can	can	AUX
ftr-406	90	27	be	be	AUX
ftr-406	90	28	found	find	VERB
ftr-406	90	29	in	in	ADP
ftr-406	90	30	the	the	DET
ftr-406	90	31	new	new	ADJ
ftr-406	90	32	testament	testament	NOUN
ftr-406	90	33	.	.	PUNCT
ftr-406	91	1	lazarus	lazarus	PROPN
ftr-406	91	2	,	,	PUNCT
ftr-406	91	3	who	who	PRON
ftr-406	91	4	was	be	AUX
ftr-406	91	5	brought	bring	VERB
ftr-406	91	6	back	back	ADV
ftr-406	91	7	from	from	ADP
ftr-406	91	8	the	the	DET
ftr-406	91	9	dead	dead	NOUN
ftr-406	91	10	by	by	ADP
ftr-406	91	11	christ,7	christ,7	NOUN
ftr-406	91	12	presages	presage	VERB
ftr-406	91	13	the	the	DET
ftr-406	91	14	most	most	ADV
ftr-406	91	15	important	important	ADJ
ftr-406	91	16	event	event	NOUN
ftr-406	91	17	of	of	ADP
ftr-406	91	18	the	the	DET
ftr-406	91	19	new	new	ADJ
ftr-406	91	20	testament	testament	NOUN
ftr-406	91	21	,	,	PUNCT
ftr-406	91	22	the	the	DET
ftr-406	91	23	resurrection	resurrection	NOUN
ftr-406	91	24	of	of	ADP
ftr-406	91	25	christ	christ	PROPN
ftr-406	91	26	following	follow	VERB
ftr-406	91	27	his	his	PRON
ftr-406	91	28	crucifixion	crucifixion	NOUN
ftr-406	91	29	.	.	PUNCT
ftr-406	92	1	thus	thus	ADV
ftr-406	92	2	,	,	PUNCT
ftr-406	92	3	the	the	DET
ftr-406	92	4	character	character	NOUN
ftr-406	92	5	of	of	ADP
ftr-406	92	6	lazarus	lazarus	PROPN
ftr-406	92	7	now	now	ADV
ftr-406	92	8	serves8	serves8	VERB
ftr-406	92	9	2006	2006	NUM
ftr-406	92	10	]	]	PUNCT
ftr-406	92	11	the	the	DET
ftr-406	92	12	lazarus	lazarus	PROPN
ftr-406	92	13	effect	effect	PROPN
ftr-406	92	14	343	343	NUM
ftr-406	92	15	heeded	heed	VERB
ftr-406	92	16	the	the	DET
ftr-406	92	17	warnings	warning	NOUN
ftr-406	92	18	of	of	ADP
ftr-406	92	19	moses	moses	PROPN
ftr-406	92	20	and	and	CCONJ
ftr-406	92	21	the	the	DET
ftr-406	92	22	prophets	prophet	NOUN
ftr-406	92	23	,	,	PUNCT
ftr-406	92	24	they	they	PRON
ftr-406	92	25	would	would	AUX
ftr-406	92	26	not	not	PART
ftr-406	92	27	repent	repent	VERB
ftr-406	92	28	even	even	ADV
ftr-406	92	29	if	if	SCONJ
ftr-406	92	30	warned	warn	VERB
ftr-406	92	31	by	by	ADP
ftr-406	92	32	someone	someone	PRON
ftr-406	92	33	who	who	PRON
ftr-406	92	34	is	be	AUX
ftr-406	92	35	raised	raise	VERB
ftr-406	92	36	from	from	ADP
ftr-406	92	37	the	the	DET
ftr-406	92	38	dead	dead	NOUN
ftr-406	92	39	,	,	PUNCT
ftr-406	92	40	alluding	allude	VERB
ftr-406	92	41	to	to	ADP
ftr-406	92	42	christ	christ	PROPN
ftr-406	92	43	and	and	CCONJ
ftr-406	92	44	his	his	PRON
ftr-406	92	45	resurrection	resurrection	NOUN
ftr-406	92	46	.	.	PUNCT
ftr-406	93	1	although	although	SCONJ
ftr-406	93	2	the	the	DET
ftr-406	93	3	biblical	biblical	ADJ
ftr-406	93	4	tale	tale	NOUN
ftr-406	93	5	of	of	ADP
ftr-406	93	6	the	the	DET
ftr-406	93	7	rich	rich	ADJ
ftr-406	93	8	man	man	NOUN
ftr-406	93	9	and	and	CCONJ
ftr-406	93	10	lazarus	lazarus	PROPN
ftr-406	93	11	is	be	AUX
ftr-406	93	12	obviously	obviously	ADV
ftr-406	93	13	ripe	ripe	ADJ
ftr-406	93	14	for	for	ADP
ftr-406	93	15	application	application	NOUN
ftr-406	93	16	to	to	ADP
ftr-406	93	17	the	the	DET
ftr-406	93	18	tax	tax	NOUN
ftr-406	93	19	law	law	NOUN
ftr-406	93	20	,	,	PUNCT
ftr-406	93	21	we	we	PRON
ftr-406	93	22	leave	leave	VERB
ftr-406	93	23	any	any	DET
ftr-406	93	24	direct	direct	ADJ
ftr-406	93	25	analogies	analogy	NOUN
ftr-406	93	26	to	to	ADP
ftr-406	93	27	a	a	DET
ftr-406	93	28	future	future	ADJ
ftr-406	93	29	commentator	commentator	NOUN
ftr-406	93	30	.	.	PUNCT
ftr-406	94	1	9	9	X
ftr-406	94	2	.	.	X
ftr-406	94	3	see	see	VERB
ftr-406	94	4	,	,	PUNCT
ftr-406	94	5	e.g.	e.g.	ADV
ftr-406	94	6	,	,	PUNCT
ftr-406	94	7	davis	davis	PROPN
ftr-406	94	8	bunn	bunn	PROPN
ftr-406	94	9	,	,	PUNCT
ftr-406	94	10	the	the	DET
ftr-406	94	11	lazarus	lazarus	PROPN
ftr-406	94	12	trap	trap	NOUN
ftr-406	94	13	(	(	PUNCT
ftr-406	94	14	2005	2005	NUM
ftr-406	94	15	)	)	PUNCT
ftr-406	94	16	;	;	PUNCT
ftr-406	94	17	rashid	rashid	PROPN
ftr-406	94	18	darden	darden	PROPN
ftr-406	94	19	,	,	PUNCT
ftr-406	94	20	lazarus	lazarus	PROPN
ftr-406	94	21	(	(	PUNCT
ftr-406	94	22	2005	2005	NUM
ftr-406	94	23	)	)	PUNCT
ftr-406	94	24	;	;	PUNCT
ftr-406	94	25	joanna	joanna	PROPN
ftr-406	94	26	brooks	brooks	PROPN
ftr-406	94	27	,	,	PUNCT
ftr-406	94	28	america	america	PROPN
ftr-406	94	29	lazarus	lazarus	PROPN
ftr-406	94	30	:	:	PUNCT
ftr-406	94	31	religion	religion	NOUN
ftr-406	94	32	and	and	CCONJ
ftr-406	94	33	the	the	DET
ftr-406	94	34	rise	rise	NOUN
ftr-406	94	35	of	of	ADP
ftr-406	94	36	african	african	ADJ
ftr-406	94	37	-	-	PUNCT
ftr-406	94	38	american	american	ADJ
ftr-406	94	39	and	and	CCONJ
ftr-406	94	40	native	native	ADJ
ftr-406	94	41	american	american	ADJ
ftr-406	94	42	literatures	literature	NOUN
ftr-406	94	43	(	(	PUNCT
ftr-406	94	44	2003	2003	NUM
ftr-406	94	45	)	)	PUNCT
ftr-406	94	46	;	;	PUNCT
ftr-406	94	47	david	david	PROPN
ftr-406	94	48	sherman	sherman	PROPN
ftr-406	94	49	&	&	CCONJ
ftr-406	94	50	dan	dan	PROPN
ftr-406	94	51	cragg	cragg	PROPN
ftr-406	94	52	,	,	PUNCT
ftr-406	94	53	lazarus	lazarus	PROPN
ftr-406	94	54	rising	rise	VERB
ftr-406	94	55	(	(	PUNCT
ftr-406	94	56	2003	2003	NUM
ftr-406	94	57	)	)	PUNCT
ftr-406	94	58	;	;	PUNCT
ftr-406	94	59	carl	carl	PROPN
ftr-406	94	60	marcum	marcum	PROPN
ftr-406	94	61	,	,	PUNCT
ftr-406	94	62	cue	cue	PROPN
ftr-406	94	63	lazarus	lazarus	PROPN
ftr-406	94	64	(	(	PUNCT
ftr-406	94	65	2001	2001	NUM
ftr-406	94	66	)	)	PUNCT
ftr-406	94	67	;	;	PUNCT
ftr-406	94	68	john	john	PROPN
ftr-406	94	69	bayer	bayer	PROPN
ftr-406	94	70	,	,	PUNCT
ftr-406	94	71	the	the	DET
ftr-406	94	72	lazarus	lazarus	PROPN
ftr-406	94	73	project	project	NOUN
ftr-406	94	74	(	(	PUNCT
ftr-406	94	75	1999	1999	NUM
ftr-406	94	76	)	)	PUNCT
ftr-406	94	77	;	;	PUNCT
ftr-406	94	78	robert	robert	PROPN
ftr-406	94	79	mawson	mawson	PROPN
ftr-406	94	80	,	,	PUNCT
ftr-406	94	81	the	the	DET
ftr-406	94	82	lazarus	lazarus	PROPN
ftr-406	94	83	child	child	PROPN
ftr-406	94	84	(	(	PUNCT
ftr-406	94	85	1998	1998	NUM
ftr-406	94	86	)	)	PUNCT
ftr-406	94	87	;	;	PUNCT
ftr-406	94	88	jo	jo	PROPN
ftr-406	94	89	bannister	bannister	PROPN
ftr-406	94	90	,	,	PUNCT
ftr-406	94	91	the	the	DET
ftr-406	94	92	lazarus	lazarus	PROPN
ftr-406	94	93	hotel	hotel	PROPN
ftr-406	94	94	(	(	PUNCT
ftr-406	94	95	1997	1997	NUM
ftr-406	94	96	)	)	PUNCT
ftr-406	94	97	;	;	PUNCT
ftr-406	94	98	the	the	DET
ftr-406	94	99	lazarus	lazarus	PROPN
ftr-406	94	100	man	man	PROPN
ftr-406	94	101	(	(	PUNCT
ftr-406	94	102	directed	direct	VERB
ftr-406	94	103	by	by	ADP
ftr-406	94	104	johnny	johnny	PROPN
ftr-406	94	105	e.	e.	PROPN
ftr-406	94	106	jensen	jensen	PROPN
ftr-406	94	107	,	,	PUNCT
ftr-406	94	108	1996	1996	NUM
ftr-406	94	109	)	)	PUNCT
ftr-406	94	110	;	;	PUNCT
ftr-406	94	111	robert	robert	PROPN
ftr-406	94	112	pensak	pensak	PROPN
ftr-406	94	113	,	,	PUNCT
ftr-406	94	114	raising	raise	VERB
ftr-406	94	115	lazarus	lazarus	PROPN
ftr-406	94	116	(	(	PUNCT
ftr-406	94	117	1994	1994	NUM
ftr-406	94	118	)	)	PUNCT
ftr-406	94	119	;	;	PUNCT
ftr-406	94	120	the	the	DET
ftr-406	94	121	x	x	NOUN
ftr-406	94	122	-	-	NOUN
ftr-406	94	123	files	file	NOUN
ftr-406	94	124	:	:	PUNCT
ftr-406	94	125	lazarus	lazarus	PROPN
ftr-406	94	126	(	(	PUNCT
ftr-406	94	127	directed	direct	VERB
ftr-406	94	128	by	by	ADP
ftr-406	94	129	david	david	PROPN
ftr-406	94	130	nutter	nutter	PROPN
ftr-406	94	131	,	,	PUNCT
ftr-406	94	132	1994	1994	NUM
ftr-406	94	133	)	)	PUNCT
ftr-406	94	134	;	;	PUNCT
ftr-406	94	135	samuel	samuel	PROPN
ftr-406	94	136	brassfield	brassfield	PROPN
ftr-406	94	137	,	,	PUNCT
ftr-406	94	138	the	the	DET
ftr-406	94	139	lazarus	lazarus	PROPN
ftr-406	94	140	generation	generation	NOUN
ftr-406	94	141	:	:	PUNCT
ftr-406	94	142	how	how	SCONJ
ftr-406	94	143	to	to	PART
ftr-406	94	144	raise	raise	VERB
ftr-406	94	145	the	the	DET
ftr-406	94	146	spiritually	spiritually	ADV
ftr-406	94	147	dead	dead	ADJ
ftr-406	94	148	(	(	PUNCT
ftr-406	94	149	1993	1993	NUM
ftr-406	94	150	)	)	PUNCT
ftr-406	94	151	;	;	PUNCT
ftr-406	94	152	robert	robert	PROPN
ftr-406	94	153	richardson	richardson	PROPN
ftr-406	94	154	,	,	PUNCT
ftr-406	94	155	the	the	DET
ftr-406	94	156	lazarus	lazarus	PROPN
ftr-406	94	157	tree	tree	NOUN
ftr-406	94	158	(	(	PUNCT
ftr-406	94	159	1992	1992	NUM
ftr-406	94	160	)	)	PUNCT
ftr-406	94	161	;	;	PUNCT
ftr-406	94	162	morris	morris	PROPN
ftr-406	94	163	west	west	PROPN
ftr-406	94	164	,	,	PUNCT
ftr-406	94	165	lazarus	lazarus	PROPN
ftr-406	94	166	(	(	PUNCT
ftr-406	94	167	1990	1990	NUM
ftr-406	94	168	)	)	PUNCT
ftr-406	94	169	;	;	PUNCT
ftr-406	94	170	franklin	franklin	PROPN
ftr-406	94	171	w.	w.	PROPN
ftr-406	94	172	dixon	dixon	PROPN
ftr-406	94	173	,	,	PUNCT
ftr-406	94	174	the	the	DET
ftr-406	94	175	lazarus	lazarus	PROPN
ftr-406	94	176	plot	plot	NOUN
ftr-406	94	177	(	(	PUNCT
ftr-406	94	178	1987	1987	NUM
ftr-406	94	179	)	)	PUNCT
ftr-406	94	180	;	;	PUNCT
ftr-406	94	181	sting	ste	VERB
ftr-406	94	182	,	,	PUNCT
ftr-406	94	183	“	"	PUNCT
ftr-406	94	184	the	the	DET
ftr-406	94	185	lazarus	lazarus	PROPN
ftr-406	94	186	heart	heart	NOUN
ftr-406	94	187	,	,	PUNCT
ftr-406	94	188	”	"	PUNCT
ftr-406	94	189	in	in	ADP
ftr-406	94	190	nothing	nothing	PRON
ftr-406	94	191	like	like	ADP
ftr-406	94	192	the	the	DET
ftr-406	94	193	sun	sun	NOUN
ftr-406	94	194	(	(	PUNCT
ftr-406	94	195	1987	1987	NUM
ftr-406	94	196	)	)	PUNCT
ftr-406	94	197	;	;	PUNCT
ftr-406	94	198	frank	frank	PROPN
ftr-406	94	199	herbert	herbert	PROPN
ftr-406	94	200	&	&	CCONJ
ftr-406	94	201	bill	bill	PROPN
ftr-406	94	202	ransom	ransom	PROPN
ftr-406	94	203	,	,	PUNCT
ftr-406	94	204	the	the	DET
ftr-406	94	205	lazarus	lazarus	PROPN
ftr-406	94	206	effect	effect	NOUN
ftr-406	94	207	(	(	PUNCT
ftr-406	94	208	1983	1983	NUM
ftr-406	94	209	)	)	PUNCT
ftr-406	94	210	;	;	PUNCT
ftr-406	94	211	john	john	PROPN
ftr-406	94	212	lutz	lutz	PROPN
ftr-406	94	213	,	,	PUNCT
ftr-406	94	214	lazarus	lazarus	PROPN
ftr-406	94	215	man	man	PROPN
ftr-406	94	216	(	(	PUNCT
ftr-406	94	217	1979	1979	NUM
ftr-406	94	218	)	)	PUNCT
ftr-406	94	219	;	;	PUNCT
ftr-406	94	220	andre	andre	PROPN
ftr-406	94	221	malraux	malraux	PROPN
ftr-406	94	222	,	,	PUNCT
ftr-406	94	223	lazarus	lazarus	PROPN
ftr-406	94	224	(	(	PUNCT
ftr-406	94	225	1977	1977	NUM
ftr-406	94	226	)	)	PUNCT
ftr-406	94	227	;	;	PUNCT
ftr-406	94	228	sylvia	sylvia	PROPN
ftr-406	94	229	plath	plath	PROPN
ftr-406	94	230	,	,	PUNCT
ftr-406	94	231	“	"	PUNCT
ftr-406	94	232	lady	lady	NOUN
ftr-406	94	233	lazarus	lazarus	PROPN
ftr-406	94	234	,	,	PUNCT
ftr-406	94	235	”	"	PUNCT
ftr-406	94	236	in	in	ADP
ftr-406	94	237	the	the	DET
ftr-406	94	238	collected	collect	VERB
ftr-406	94	239	poems	poem	NOUN
ftr-406	94	240	(	(	PUNCT
ftr-406	94	241	1962	1962	NUM
ftr-406	94	242	)	)	PUNCT
ftr-406	94	243	;	;	PUNCT
ftr-406	94	244	and	and	CCONJ
ftr-406	94	245	leonid	leonid	PROPN
ftr-406	94	246	andreyev	andreyev	PROPN
ftr-406	94	247	,	,	PUNCT
ftr-406	94	248	lazarus	lazarus	PROPN
ftr-406	94	249	(	(	PUNCT
ftr-406	94	250	1918	1918	NUM
ftr-406	94	251	)	)	PUNCT
ftr-406	94	252	.	.	PUNCT
ftr-406	95	1	10	10	X
ftr-406	95	2	.	.	PUNCT
ftr-406	96	1	regretfully	regretfully	ADV
ftr-406	96	2	,	,	PUNCT
ftr-406	96	3	our	our	PRON
ftr-406	96	4	position	position	NOUN
ftr-406	96	5	on	on	ADP
ftr-406	96	6	this	this	DET
ftr-406	96	7	issue	issue	NOUN
ftr-406	96	8	places	place	VERB
ftr-406	96	9	us	we	PRON
ftr-406	96	10	in	in	ADP
ftr-406	96	11	the	the	DET
ftr-406	96	12	role	role	NOUN
ftr-406	96	13	of	of	ADP
ftr-406	96	14	the	the	DET
ftr-406	96	15	chief	chief	ADJ
ftr-406	96	16	priests	priest	NOUN
ftr-406	96	17	who	who	PRON
ftr-406	96	18	,	,	PUNCT
ftr-406	96	19	following	follow	VERB
ftr-406	96	20	lazarus	lazarus	PROPN
ftr-406	96	21	’	'	PUNCT
ftr-406	96	22	return	return	NOUN
ftr-406	96	23	from	from	ADP
ftr-406	96	24	the	the	DET
ftr-406	96	25	dead	dead	NOUN
ftr-406	96	26	,	,	PUNCT
ftr-406	96	27	planned	plan	VERB
ftr-406	96	28	the	the	DET
ftr-406	96	29	death	death	NOUN
ftr-406	96	30	not	not	PART
ftr-406	96	31	only	only	ADV
ftr-406	96	32	of	of	ADP
ftr-406	96	33	jesus	jesus	PROPN
ftr-406	96	34	but	but	CCONJ
ftr-406	96	35	of	of	ADP
ftr-406	96	36	lazarus	lazarus	PROPN
ftr-406	96	37	as	as	ADV
ftr-406	96	38	well	well	ADV
ftr-406	96	39	,	,	PUNCT
ftr-406	96	40	“	"	PUNCT
ftr-406	96	41	since	since	SCONJ
ftr-406	96	42	it	it	PRON
ftr-406	96	43	was	be	AUX
ftr-406	96	44	on	on	ADP
ftr-406	96	45	account	account	NOUN
ftr-406	96	46	of	of	ADP
ftr-406	96	47	him	he	PRON
ftr-406	96	48	that	that	SCONJ
ftr-406	96	49	many	many	ADJ
ftr-406	96	50	of	of	ADP
ftr-406	96	51	the	the	DET
ftr-406	96	52	jews	jews	PROPN
ftr-406	96	53	were	be	AUX
ftr-406	96	54	deserting	desert	VERB
ftr-406	96	55	and	and	CCONJ
ftr-406	96	56	were	be	AUX
ftr-406	96	57	believing	believe	VERB
ftr-406	96	58	in	in	ADP
ftr-406	96	59	jesus	jesus	PROPN
ftr-406	96	60	.	.	PUNCT
ftr-406	96	61	”	"	PUNCT
ftr-406	97	1	john	john	PROPN
ftr-406	97	2	12:10	12:10	NUM
ftr-406	97	3	-	-	SYM
ftr-406	97	4	11	11	NUM
ftr-406	97	5	(	(	PUNCT
ftr-406	97	6	new	new	ADJ
ftr-406	97	7	revised	revise	VERB
ftr-406	97	8	standard	standard	NOUN
ftr-406	97	9	)	)	PUNCT
ftr-406	97	10	.	.	PUNCT
ftr-406	98	1	11	11	NUM
ftr-406	98	2	.	.	X
ftr-406	98	3	arthur	arthur	PROPN
ftr-406	98	4	b.	b.	PROPN
ftr-406	98	5	willis	willis	PROPN
ftr-406	98	6	,	,	PUNCT
ftr-406	98	7	john	john	PROPN
ftr-406	98	8	s.	s.	PROPN
ftr-406	98	9	pennell	pennell	PROPN
ftr-406	98	10	,	,	PUNCT
ftr-406	98	11	&	&	CCONJ
ftr-406	98	12	philip	philip	PROPN
ftr-406	98	13	f.	f.	PROPN
ftr-406	98	14	postlewaite	postlewaite	PROPN
ftr-406	98	15	,	,	PUNCT
ftr-406	98	16	partnership	partnership	NOUN
ftr-406	98	17	taxation	taxation	NOUN
ftr-406	98	18	(	(	PUNCT
ftr-406	98	19	6th	6th	ADJ
ftr-406	98	20	ed	ed	NOUN
ftr-406	98	21	.	.	PUNCT
ftr-406	98	22	2002	2002	NUM
ftr-406	98	23	)	)	PUNCT
ftr-406	98	24	.	.	PUNCT
ftr-406	99	1	12	12	NUM
ftr-406	99	2	.	.	PUNCT
ftr-406	100	1	see	see	VERB
ftr-406	100	2	kahn	kahn	PROPN
ftr-406	100	3	&	&	CCONJ
ftr-406	100	4	cuenin	cuenin	PROPN
ftr-406	100	5	,	,	PUNCT
ftr-406	100	6	supra	supra	PROPN
ftr-406	100	7	note	note	PROPN
ftr-406	100	8	6	6	NUM
ftr-406	100	9	,	,	PUNCT
ftr-406	100	10	at	at	ADP
ftr-406	100	11	407	407	NUM
ftr-406	100	12	.	.	PUNCT
ftr-406	101	1	in	in	ADP
ftr-406	101	2	both	both	CCONJ
ftr-406	101	3	high	high	ADJ
ftr-406	101	4	and	and	CCONJ
ftr-406	101	5	popular	popular	ADJ
ftr-406	101	6	culture	culture	NOUN
ftr-406	101	7	as	as	ADP
ftr-406	101	8	the	the	DET
ftr-406	101	9	emblem	emblem	NOUN
ftr-406	101	10	for	for	ADP
ftr-406	101	11	any	any	DET
ftr-406	101	12	person	person	NOUN
ftr-406	101	13	or	or	CCONJ
ftr-406	101	14	idea	idea	NOUN
ftr-406	101	15	that	that	SCONJ
ftr-406	101	16	once	once	ADV
ftr-406	101	17	dead	dead	ADJ
ftr-406	101	18	,	,	PUNCT
ftr-406	101	19	or	or	CCONJ
ftr-406	101	20	thought	think	VERB
ftr-406	101	21	dead	dead	ADJ
ftr-406	101	22	,	,	PUNCT
ftr-406	101	23	is	be	AUX
ftr-406	101	24	miraculously	miraculously	ADV
ftr-406	101	25	returned	return	VERB
ftr-406	101	26	to	to	ADP
ftr-406	101	27	life.9	life.9	NOUN
ftr-406	101	28	the	the	DET
ftr-406	101	29	fact	fact	NOUN
ftr-406	101	30	that	that	SCONJ
ftr-406	101	31	our	our	PRON
ftr-406	101	32	recommendation	recommendation	NOUN
ftr-406	101	33	concerning	concern	VERB
ftr-406	101	34	the	the	DET
ftr-406	101	35	repeal	repeal	NOUN
ftr-406	101	36	of	of	ADP
ftr-406	101	37	section	section	NOUN
ftr-406	101	38	707(c	707(c	PROPN
ftr-406	101	39	)	)	PUNCT
ftr-406	101	40	has	have	AUX
ftr-406	101	41	belatedly	belatedly	ADV
ftr-406	101	42	received	receive	VERB
ftr-406	101	43	the	the	DET
ftr-406	101	44	support	support	NOUN
ftr-406	101	45	it	it	PRON
ftr-406	101	46	deserves	deserve	VERB
ftr-406	101	47	by	by	ADP
ftr-406	101	48	definition	definition	NOUN
ftr-406	101	49	ensures	ensure	VERB
ftr-406	101	50	that	that	SCONJ
ftr-406	101	51	we	we	PRON
ftr-406	101	52	will	will	AUX
ftr-406	101	53	oppose	oppose	VERB
ftr-406	101	54	any	any	DET
ftr-406	101	55	interpretation	interpretation	NOUN
ftr-406	101	56	of	of	ADP
ftr-406	101	57	section	section	NOUN
ftr-406	101	58	707(c	707(c	PROPN
ftr-406	101	59	)	)	PUNCT
ftr-406	101	60	that	that	PRON
ftr-406	101	61	may	may	AUX
ftr-406	101	62	delay	delay	VERB
ftr-406	101	63	its	its	PRON
ftr-406	101	64	interment	interment	NOUN
ftr-406	101	65	.	.	PUNCT
ftr-406	102	1	an	an	DET
ftr-406	102	2	acceptance	acceptance	NOUN
ftr-406	102	3	of	of	ADP
ftr-406	102	4	kahn	kahn	PROPN
ftr-406	102	5	and	and	CCONJ
ftr-406	102	6	cuenin	cuenin	PROPN
ftr-406	102	7	’s	’s	PART
ftr-406	102	8	thesis	thesis	NOUN
ftr-406	102	9	concerning	concern	VERB
ftr-406	102	10	section	section	NOUN
ftr-406	102	11	707(c	707(c	PROPN
ftr-406	102	12	)	)	PUNCT
ftr-406	102	13	would	would	AUX
ftr-406	102	14	also	also	ADV
ftr-406	102	15	undercut	undercut	VERB
ftr-406	102	16	our	our	PRON
ftr-406	102	17	previously	previously	ADV
ftr-406	102	18	articulated	articulate	VERB
ftr-406	102	19	position	position	NOUN
ftr-406	102	20	that	that	SCONJ
ftr-406	102	21	no	no	DET
ftr-406	102	22	meaningful	meaningful	ADJ
ftr-406	102	23	distinction	distinction	NOUN
ftr-406	102	24	exists	exist	VERB
ftr-406	102	25	between	between	ADP
ftr-406	102	26	the	the	DET
ftr-406	102	27	operation	operation	NOUN
ftr-406	102	28	of	of	ADP
ftr-406	102	29	sections	section	NOUN
ftr-406	102	30	707(a	707(a	NUM
ftr-406	102	31	)	)	PUNCT
ftr-406	102	32	and	and	CCONJ
ftr-406	102	33	707(c	707(c	PROPN
ftr-406	102	34	)	)	PUNCT
ftr-406	102	35	.	.	PUNCT
ftr-406	103	1	over	over	ADP
ftr-406	103	2	and	and	CCONJ
ftr-406	103	3	above	above	ADP
ftr-406	103	4	the	the	DET
ftr-406	103	5	potential	potential	ADJ
ftr-406	103	6	damage	damage	NOUN
ftr-406	103	7	to	to	ADP
ftr-406	103	8	our	our	PRON
ftr-406	103	9	crusade	crusade	NOUN
ftr-406	103	10	for	for	ADP
ftr-406	103	11	the	the	DET
ftr-406	103	12	repeal	repeal	NOUN
ftr-406	103	13	of	of	ADP
ftr-406	103	14	section	section	NOUN
ftr-406	103	15	707(c	707(c	PROPN
ftr-406	103	16	)	)	PUNCT
ftr-406	103	17	that	that	PRON
ftr-406	103	18	may	may	AUX
ftr-406	103	19	result	result	VERB
ftr-406	103	20	if	if	SCONJ
ftr-406	103	21	kahn	kahn	PROPN
ftr-406	103	22	and	and	CCONJ
ftr-406	103	23	cuenin	cuenin	PROPN
ftr-406	103	24	’s	’s	PART
ftr-406	103	25	thesis	thesis	NOUN
ftr-406	103	26	is	be	AUX
ftr-406	103	27	left	leave	VERB
ftr-406	103	28	unchallenged	unchallenged	ADJ
ftr-406	103	29	,	,	PUNCT
ftr-406	103	30	we	we	PRON
ftr-406	103	31	believe	believe	VERB
ftr-406	103	32	that	that	SCONJ
ftr-406	103	33	their	their	PRON
ftr-406	103	34	conclusions	conclusion	NOUN
ftr-406	103	35	regarding	regard	VERB
ftr-406	103	36	the	the	DET
ftr-406	103	37	application	application	NOUN
ftr-406	103	38	of	of	ADP
ftr-406	103	39	section	section	NOUN
ftr-406	103	40	707(c	707(c	PROPN
ftr-406	103	41	)	)	PUNCT
ftr-406	103	42	are	be	AUX
ftr-406	103	43	,	,	PUNCT
ftr-406	103	44	by	by	ADP
ftr-406	103	45	themselves	themselves	PRON
ftr-406	103	46	,	,	PUNCT
ftr-406	103	47	incompatible	incompatible	ADJ
ftr-406	103	48	with	with	ADP
ftr-406	103	49	sound	sound	ADJ
ftr-406	103	50	tax	tax	NOUN
ftr-406	103	51	policy.10	policy.10	NOUN
ftr-406	103	52	however	however	ADV
ftr-406	103	53	,	,	PUNCT
ftr-406	103	54	this	this	DET
ftr-406	103	55	commentary	commentary	NOUN
ftr-406	103	56	is	be	AUX
ftr-406	103	57	compelled	compel	VERB
ftr-406	103	58	by	by	ADP
ftr-406	103	59	more	more	ADJ
ftr-406	103	60	than	than	ADP
ftr-406	103	61	our	our	PRON
ftr-406	103	62	goal	goal	NOUN
ftr-406	103	63	of	of	ADP
ftr-406	103	64	ensuring	ensure	VERB
ftr-406	103	65	that	that	SCONJ
ftr-406	103	66	section	section	NOUN
ftr-406	103	67	707(c	707(c	PROPN
ftr-406	103	68	)	)	PUNCT
ftr-406	103	69	and	and	CCONJ
ftr-406	103	70	the	the	DET
ftr-406	103	71	concept	concept	NOUN
ftr-406	103	72	of	of	ADP
ftr-406	103	73	guaranteed	guarantee	VERB
ftr-406	103	74	payments	payment	NOUN
ftr-406	103	75	soon	soon	ADV
ftr-406	103	76	become	become	VERB
ftr-406	103	77	a	a	DET
ftr-406	103	78	distant	distant	ADJ
ftr-406	103	79	and	and	CCONJ
ftr-406	103	80	fading	fade	VERB
ftr-406	103	81	recollection	recollection	NOUN
ftr-406	103	82	of	of	ADP
ftr-406	103	83	the	the	DET
ftr-406	103	84	tax	tax	NOUN
ftr-406	103	85	bar	bar	NOUN
ftr-406	103	86	.	.	PUNCT
ftr-406	104	1	it	it	PRON
ftr-406	104	2	is	be	AUX
ftr-406	104	3	also	also	ADV
ftr-406	104	4	driven	drive	VERB
ftr-406	104	5	by	by	ADP
ftr-406	104	6	the	the	DET
ftr-406	104	7	confusion	confusion	NOUN
ftr-406	104	8	caused	cause	VERB
ftr-406	104	9	by	by	ADP
ftr-406	104	10	the	the	DET
ftr-406	104	11	discussion	discussion	NOUN
ftr-406	104	12	,	,	PUNCT
ftr-406	104	13	or	or	CCONJ
ftr-406	104	14	the	the	DET
ftr-406	104	15	limitations	limitation	NOUN
ftr-406	104	16	of	of	ADP
ftr-406	104	17	the	the	DET
ftr-406	104	18	discussion	discussion	NOUN
ftr-406	104	19	,	,	PUNCT
ftr-406	104	20	of	of	ADP
ftr-406	104	21	guaranteed	guarantee	VERB
ftr-406	104	22	payments	payment	NOUN
ftr-406	104	23	in	in	ADP
ftr-406	104	24	our	our	PRON
ftr-406	104	25	treatise	treatise	NOUN
ftr-406	104	26	on	on	ADP
ftr-406	104	27	partnership	partnership	NOUN
ftr-406	104	28	taxation	taxation	NOUN
ftr-406	104	29	.	.	PUNCT
ftr-406	105	1	kahn	kahn	PROPN
ftr-406	105	2	and11	and11	PROPN
ftr-406	105	3	cuenin	cuenin	PROPN
ftr-406	105	4	detected	detect	VERB
ftr-406	105	5	both	both	CCONJ
ftr-406	105	6	a	a	DET
ftr-406	105	7	lack	lack	NOUN
ftr-406	105	8	of	of	ADP
ftr-406	105	9	clarity	clarity	NOUN
ftr-406	105	10	and	and	CCONJ
ftr-406	105	11	,	,	PUNCT
ftr-406	105	12	at	at	ADP
ftr-406	105	13	times	time	NOUN
ftr-406	105	14	,	,	PUNCT
ftr-406	105	15	a	a	DET
ftr-406	105	16	lack	lack	NOUN
ftr-406	105	17	of	of	ADP
ftr-406	105	18	coverage	coverage	NOUN
ftr-406	105	19	on	on	ADP
ftr-406	105	20	this	this	DET
ftr-406	105	21	topic	topic	NOUN
ftr-406	105	22	,	,	PUNCT
ftr-406	105	23	an	an	DET
ftr-406	105	24	observation	observation	NOUN
ftr-406	105	25	that	that	PRON
ftr-406	105	26	has	have	AUX
ftr-406	105	27	been	be	AUX
ftr-406	105	28	most	most	ADV
ftr-406	105	29	instructive	instructive	ADJ
ftr-406	105	30	.	.	PUNCT
ftr-406	106	1	consequently	consequently	ADV
ftr-406	106	2	,	,	PUNCT
ftr-406	106	3	we12	we12	PROPN
ftr-406	106	4	344	344	NUM
ftr-406	106	5	florida	florida	PROPN
ftr-406	106	6	tax	tax	NOUN
ftr-406	106	7	review	review	NOUN
ftr-406	107	1	[	[	X
ftr-406	107	2	v0l.7:6	v0l.7:6	NOUN
ftr-406	107	3	13	13	NUM
ftr-406	107	4	.	.	PUNCT
ftr-406	108	1	authors	author	NOUN
ftr-406	108	2	of	of	ADP
ftr-406	108	3	treatises	treatise	NOUN
ftr-406	108	4	regularly	regularly	ADV
ftr-406	108	5	fear	fear	VERB
ftr-406	108	6	the	the	DET
ftr-406	108	7	discovery	discovery	NOUN
ftr-406	108	8	of	of	ADP
ftr-406	108	9	inaccurate	inaccurate	ADJ
ftr-406	108	10	or	or	CCONJ
ftr-406	108	11	incomplete	incomplete	ADJ
ftr-406	108	12	coverage	coverage	NOUN
ftr-406	108	13	of	of	ADP
ftr-406	108	14	the	the	DET
ftr-406	108	15	topics	topic	NOUN
ftr-406	108	16	they	they	PRON
ftr-406	108	17	address	address	VERB
ftr-406	108	18	.	.	PUNCT
ftr-406	109	1	as	as	SCONJ
ftr-406	109	2	one	one	NUM
ftr-406	109	3	of	of	ADP
ftr-406	109	4	us	we	PRON
ftr-406	109	5	is	be	AUX
ftr-406	109	6	about	about	ADJ
ftr-406	109	7	to	to	PART
ftr-406	109	8	begin	begin	VERB
ftr-406	109	9	a	a	DET
ftr-406	109	10	rolling	rolling	ADJ
ftr-406	109	11	revision	revision	NOUN
ftr-406	109	12	of	of	ADP
ftr-406	109	13	the	the	DET
ftr-406	109	14	sixth	sixth	ADJ
ftr-406	109	15	edition	edition	NOUN
ftr-406	109	16	of	of	ADP
ftr-406	109	17	partnership	partnership	NOUN
ftr-406	109	18	taxation	taxation	PROPN
ftr-406	109	19	,	,	PUNCT
ftr-406	109	20	kahn	kahn	PROPN
ftr-406	109	21	and	and	CCONJ
ftr-406	109	22	cuenin	cuenin	PROPN
ftr-406	109	23	’s	’s	PART
ftr-406	109	24	provocative	provocative	ADJ
ftr-406	109	25	article	article	NOUN
ftr-406	109	26	has	have	AUX
ftr-406	109	27	alerted	alert	VERB
ftr-406	109	28	him	he	PRON
ftr-406	109	29	to	to	ADP
ftr-406	109	30	a	a	DET
ftr-406	109	31	need	need	NOUN
ftr-406	109	32	to	to	PART
ftr-406	109	33	clarify	clarify	VERB
ftr-406	109	34	his	his	PRON
ftr-406	109	35	views	view	NOUN
ftr-406	109	36	on	on	ADP
ftr-406	109	37	the	the	DET
ftr-406	109	38	tax	tax	NOUN
ftr-406	109	39	treatment	treatment	NOUN
ftr-406	109	40	of	of	ADP
ftr-406	109	41	in	in	ADP
ftr-406	109	42	-	-	PUNCT
ftr-406	109	43	kind	kind	ADJ
ftr-406	109	44	guaranteed	guarantee	VERB
ftr-406	109	45	payments	payment	NOUN
ftr-406	109	46	.	.	PUNCT
ftr-406	110	1	thus	thus	ADV
ftr-406	110	2	,	,	PUNCT
ftr-406	110	3	the	the	DET
ftr-406	110	4	thoughts	thought	NOUN
ftr-406	110	5	herein	herein	NOUN
ftr-406	110	6	will	will	AUX
ftr-406	110	7	soon	soon	ADV
ftr-406	110	8	find	find	VERB
ftr-406	110	9	their	their	PRON
ftr-406	110	10	way	way	NOUN
ftr-406	110	11	into	into	ADP
ftr-406	110	12	the	the	DET
ftr-406	110	13	seventh	seventh	ADJ
ftr-406	110	14	edition	edition	NOUN
ftr-406	110	15	of	of	ADP
ftr-406	110	16	partnership	partnership	NOUN
ftr-406	110	17	taxation	taxation	NOUN
ftr-406	110	18	to	to	PART
ftr-406	110	19	be	be	AUX
ftr-406	110	20	completed	complete	VERB
ftr-406	110	21	in	in	ADP
ftr-406	110	22	2009	2009	NUM
ftr-406	110	23	.	.	PUNCT
ftr-406	111	1	14	14	NUM
ftr-406	111	2	.	.	PUNCT
ftr-406	112	1	see	see	VERB
ftr-406	112	2	infra	infra	NOUN
ftr-406	112	3	text	text	NOUN
ftr-406	112	4	accompanying	accompanying	ADJ
ftr-406	112	5	notes	note	NOUN
ftr-406	112	6	21	21	NUM
ftr-406	112	7	-	-	SYM
ftr-406	112	8	40	40	NUM
ftr-406	112	9	.	.	PUNCT
ftr-406	113	1	will	will	AUX
ftr-406	113	2	utilize	utilize	VERB
ftr-406	113	3	this	this	DET
ftr-406	113	4	commentary	commentary	NOUN
ftr-406	113	5	as	as	ADP
ftr-406	113	6	an	an	DET
ftr-406	113	7	initial	initial	ADJ
ftr-406	113	8	forum	forum	NOUN
ftr-406	113	9	in	in	ADP
ftr-406	113	10	which	which	PRON
ftr-406	113	11	to	to	PART
ftr-406	113	12	eliminate	eliminate	VERB
ftr-406	113	13	this	this	DET
ftr-406	113	14	defect.13	defect.13	NOUN
ftr-406	113	15	in	in	ADP
ftr-406	113	16	their	their	PRON
ftr-406	113	17	article	article	NOUN
ftr-406	113	18	,	,	PUNCT
ftr-406	113	19	kahn	kahn	PROPN
ftr-406	113	20	and	and	CCONJ
ftr-406	113	21	cuenin	cuenin	PROPN
ftr-406	113	22	conclude	conclude	VERB
ftr-406	113	23	that	that	SCONJ
ftr-406	113	24	the	the	DET
ftr-406	113	25	transfer	transfer	NOUN
ftr-406	113	26	of	of	ADP
ftr-406	113	27	property	property	NOUN
ftr-406	113	28	by	by	ADP
ftr-406	113	29	a	a	DET
ftr-406	113	30	partnership	partnership	NOUN
ftr-406	113	31	to	to	ADP
ftr-406	113	32	a	a	DET
ftr-406	113	33	partner	partner	NOUN
ftr-406	113	34	as	as	ADP
ftr-406	113	35	a	a	DET
ftr-406	113	36	guaranteed	guarantee	VERB
ftr-406	113	37	payment	payment	NOUN
ftr-406	113	38	does	do	AUX
ftr-406	113	39	not	not	PART
ftr-406	113	40	result	result	VERB
ftr-406	113	41	in	in	ADP
ftr-406	113	42	gain	gain	NOUN
ftr-406	113	43	or	or	CCONJ
ftr-406	113	44	loss	loss	NOUN
ftr-406	113	45	recognition	recognition	NOUN
ftr-406	113	46	by	by	ADP
ftr-406	113	47	the	the	DET
ftr-406	113	48	partnership	partnership	NOUN
ftr-406	113	49	.	.	PUNCT
ftr-406	114	1	this	this	DET
ftr-406	114	2	surprising	surprising	ADJ
ftr-406	114	3	result	result	NOUN
ftr-406	114	4	conflicts	conflict	NOUN
ftr-406	114	5	with	with	ADP
ftr-406	114	6	the	the	DET
ftr-406	114	7	generally	generally	ADV
ftr-406	114	8	held	hold	VERB
ftr-406	114	9	interpretation	interpretation	NOUN
ftr-406	114	10	of	of	ADP
ftr-406	114	11	section	section	NOUN
ftr-406	114	12	707(c	707(c	PROPN
ftr-406	114	13	)	)	PUNCT
ftr-406	114	14	as	as	ADP
ftr-406	114	15	adopting	adopt	VERB
ftr-406	114	16	the	the	DET
ftr-406	114	17	entity	entity	NOUN
ftr-406	114	18	theory	theory	NOUN
ftr-406	114	19	of	of	ADP
ftr-406	114	20	partnerships	partnership	NOUN
ftr-406	114	21	with	with	ADP
ftr-406	114	22	respect	respect	NOUN
ftr-406	114	23	to	to	ADP
ftr-406	114	24	guaranteed	guarantee	VERB
ftr-406	114	25	payments	payment	NOUN
ftr-406	114	26	.	.	PUNCT
ftr-406	115	1	although	although	SCONJ
ftr-406	115	2	their	their	PRON
ftr-406	115	3	conclusion	conclusion	NOUN
ftr-406	115	4	in	in	ADP
ftr-406	115	5	this	this	DET
ftr-406	115	6	regard	regard	NOUN
ftr-406	115	7	is	be	AUX
ftr-406	115	8	consistent	consistent	ADJ
ftr-406	115	9	with	with	ADP
ftr-406	115	10	the	the	DET
ftr-406	115	11	aggregate	aggregate	ADJ
ftr-406	115	12	theory	theory	NOUN
ftr-406	115	13	of	of	ADP
ftr-406	115	14	partnerships	partnership	NOUN
ftr-406	115	15	,	,	PUNCT
ftr-406	115	16	they	they	PRON
ftr-406	115	17	also	also	ADV
ftr-406	115	18	conclude	conclude	VERB
ftr-406	115	19	that	that	SCONJ
ftr-406	115	20	the	the	DET
ftr-406	115	21	recipient	recipient	NOUN
ftr-406	115	22	partner	partner	NOUN
ftr-406	115	23	takes	take	VERB
ftr-406	115	24	a	a	DET
ftr-406	115	25	fair	fair	ADJ
ftr-406	115	26	market	market	NOUN
ftr-406	115	27	value	value	NOUN
ftr-406	115	28	basis	basis	NOUN
ftr-406	115	29	in	in	ADP
ftr-406	115	30	the	the	DET
ftr-406	115	31	transferred	transfer	VERB
ftr-406	115	32	property	property	NOUN
ftr-406	115	33	rather	rather	ADV
ftr-406	115	34	than	than	ADP
ftr-406	115	35	a	a	DET
ftr-406	115	36	carryover	carryover	NOUN
ftr-406	115	37	basis	basis	NOUN
ftr-406	115	38	from	from	ADP
ftr-406	115	39	the	the	DET
ftr-406	115	40	partnership	partnership	NOUN
ftr-406	115	41	.	.	PUNCT
ftr-406	116	1	curiously	curiously	ADV
ftr-406	116	2	,	,	PUNCT
ftr-406	116	3	this	this	DET
ftr-406	116	4	conclusion	conclusion	NOUN
ftr-406	116	5	is	be	AUX
ftr-406	116	6	consistent	consistent	ADJ
ftr-406	116	7	with	with	ADP
ftr-406	116	8	the	the	DET
ftr-406	116	9	entity	entity	NOUN
ftr-406	116	10	theory	theory	NOUN
ftr-406	116	11	of	of	ADP
ftr-406	116	12	partnerships	partnership	NOUN
ftr-406	116	13	rather	rather	ADV
ftr-406	116	14	than	than	ADP
ftr-406	116	15	the	the	DET
ftr-406	116	16	aggregate	aggregate	ADJ
ftr-406	116	17	theory	theory	NOUN
ftr-406	116	18	of	of	ADP
ftr-406	116	19	partnerships	partnership	NOUN
ftr-406	116	20	.	.	PUNCT
ftr-406	117	1	finally	finally	ADV
ftr-406	117	2	,	,	PUNCT
ftr-406	117	3	they	they	PRON
ftr-406	117	4	conclude	conclude	VERB
ftr-406	117	5	that	that	SCONJ
ftr-406	117	6	the	the	DET
ftr-406	117	7	recipient	recipient	NOUN
ftr-406	117	8	partner	partner	NOUN
ftr-406	117	9	’s	’s	PART
ftr-406	117	10	basis	basis	NOUN
ftr-406	117	11	in	in	ADP
ftr-406	117	12	his	his	PRON
ftr-406	117	13	partnership	partnership	NOUN
ftr-406	117	14	interest	interest	NOUN
ftr-406	117	15	is	be	AUX
ftr-406	117	16	reduced	reduce	VERB
ftr-406	117	17	by	by	ADP
ftr-406	117	18	the	the	DET
ftr-406	117	19	partner	partner	NOUN
ftr-406	117	20	’s	’s	PART
ftr-406	117	21	share	share	NOUN
ftr-406	117	22	of	of	ADP
ftr-406	117	23	the	the	DET
ftr-406	117	24	deduction	deduction	NOUN
ftr-406	117	25	generated	generate	VERB
ftr-406	117	26	by	by	ADP
ftr-406	117	27	the	the	DET
ftr-406	117	28	guaranteed	guarantee	VERB
ftr-406	117	29	payment	payment	NOUN
ftr-406	117	30	but	but	CCONJ
ftr-406	117	31	is	be	AUX
ftr-406	117	32	not	not	PART
ftr-406	117	33	otherwise	otherwise	ADV
ftr-406	117	34	affected	affect	VERB
ftr-406	117	35	by	by	ADP
ftr-406	117	36	the	the	DET
ftr-406	117	37	transfer	transfer	NOUN
ftr-406	117	38	of	of	ADP
ftr-406	117	39	the	the	DET
ftr-406	117	40	property	property	NOUN
ftr-406	117	41	.	.	PUNCT
ftr-406	118	1	this	this	DET
ftr-406	118	2	conclusion	conclusion	NOUN
ftr-406	118	3	is	be	AUX
ftr-406	118	4	also	also	ADV
ftr-406	118	5	consistent	consistent	ADJ
ftr-406	118	6	with	with	ADP
ftr-406	118	7	the	the	DET
ftr-406	118	8	entity	entity	NOUN
ftr-406	118	9	theory	theory	NOUN
ftr-406	118	10	of	of	ADP
ftr-406	118	11	partnerships	partnership	NOUN
ftr-406	118	12	rather	rather	ADV
ftr-406	118	13	than	than	ADP
ftr-406	118	14	the	the	DET
ftr-406	118	15	aggregate	aggregate	ADJ
ftr-406	118	16	theory	theory	NOUN
ftr-406	118	17	of	of	ADP
ftr-406	118	18	partnerships	partnership	NOUN
ftr-406	118	19	.	.	PUNCT
ftr-406	119	1	thus	thus	ADV
ftr-406	119	2	,	,	PUNCT
ftr-406	119	3	their	their	PRON
ftr-406	119	4	analysis	analysis	NOUN
ftr-406	119	5	results	result	NOUN
ftr-406	119	6	in	in	ADP
ftr-406	119	7	an	an	DET
ftr-406	119	8	odd	odd	ADJ
ftr-406	119	9	combination	combination	NOUN
ftr-406	119	10	of	of	ADP
ftr-406	119	11	both	both	CCONJ
ftr-406	119	12	the	the	DET
ftr-406	119	13	aggregate	aggregate	ADJ
ftr-406	119	14	and	and	CCONJ
ftr-406	119	15	entity	entity	NOUN
ftr-406	119	16	theories	theory	NOUN
ftr-406	119	17	of	of	ADP
ftr-406	119	18	partnerships	partnership	NOUN
ftr-406	119	19	in	in	ADP
ftr-406	119	20	connection	connection	NOUN
ftr-406	119	21	with	with	ADP
ftr-406	119	22	the	the	DET
ftr-406	119	23	tax	tax	NOUN
ftr-406	119	24	treatment	treatment	NOUN
ftr-406	119	25	of	of	ADP
ftr-406	119	26	a	a	DET
ftr-406	119	27	single	single	ADJ
ftr-406	119	28	transaction	transaction	NOUN
ftr-406	119	29	,	,	PUNCT
ftr-406	119	30	in	in	ADP
ftr-406	119	31	this	this	DET
ftr-406	119	32	case	case	NOUN
ftr-406	119	33	a	a	DET
ftr-406	119	34	transaction	transaction	NOUN
ftr-406	119	35	involving	involve	VERB
ftr-406	119	36	an	an	DET
ftr-406	119	37	in	in	ADP
ftr-406	119	38	-	-	PUNCT
ftr-406	119	39	kind	kind	ADJ
ftr-406	119	40	guaranteed	guarantee	VERB
ftr-406	119	41	payment	payment	NOUN
ftr-406	119	42	.	.	PUNCT
ftr-406	120	1	our	our	PRON
ftr-406	120	2	analysis	analysis	NOUN
ftr-406	120	3	will	will	AUX
ftr-406	120	4	demonstrate	demonstrate	VERB
ftr-406	120	5	that	that	SCONJ
ftr-406	120	6	a	a	DET
ftr-406	120	7	consistent	consistent	ADJ
ftr-406	120	8	application	application	NOUN
ftr-406	120	9	of	of	ADP
ftr-406	120	10	the	the	DET
ftr-406	120	11	entity	entity	NOUN
ftr-406	120	12	theory	theory	NOUN
ftr-406	120	13	of	of	ADP
ftr-406	120	14	partnerships	partnership	NOUN
ftr-406	120	15	best	well	ADV
ftr-406	120	16	implements	implement	VERB
ftr-406	120	17	the	the	DET
ftr-406	120	18	policy	policy	NOUN
ftr-406	120	19	objectives	objective	NOUN
ftr-406	120	20	of	of	ADP
ftr-406	120	21	subchapter	subchapter	NOUN
ftr-406	120	22	k	k	NOUN
ftr-406	120	23	with	with	ADP
ftr-406	120	24	respect	respect	NOUN
ftr-406	120	25	to	to	ADP
ftr-406	120	26	the	the	DET
ftr-406	120	27	treatment	treatment	NOUN
ftr-406	120	28	of	of	ADP
ftr-406	120	29	in	in	ADP
ftr-406	120	30	-	-	PUNCT
ftr-406	120	31	kind	kind	ADJ
ftr-406	120	32	guaranteed	guarantee	VERB
ftr-406	120	33	payments	payment	NOUN
ftr-406	120	34	.	.	PUNCT
ftr-406	121	1	as	as	ADP
ftr-406	121	2	a	a	DET
ftr-406	121	3	result	result	NOUN
ftr-406	121	4	,	,	PUNCT
ftr-406	121	5	our	our	PRON
ftr-406	121	6	ultimate	ultimate	ADJ
ftr-406	121	7	conclusions	conclusion	NOUN
ftr-406	121	8	differ	differ	VERB
ftr-406	121	9	from	from	ADP
ftr-406	121	10	kahn	kahn	PROPN
ftr-406	121	11	and	and	CCONJ
ftr-406	121	12	cuenin	cuenin	PROPN
ftr-406	121	13	’s	’	VERB
ftr-406	121	14	only	only	ADV
ftr-406	121	15	with	with	ADP
ftr-406	121	16	respect	respect	NOUN
ftr-406	121	17	to	to	ADP
ftr-406	121	18	the	the	DET
ftr-406	121	19	question	question	NOUN
ftr-406	121	20	of	of	ADP
ftr-406	121	21	gain	gain	NOUN
ftr-406	121	22	or	or	CCONJ
ftr-406	121	23	loss	loss	NOUN
ftr-406	121	24	recognition	recognition	NOUN
ftr-406	121	25	by	by	ADP
ftr-406	121	26	the	the	DET
ftr-406	121	27	transferring	transferring	NOUN
ftr-406	121	28	partnership	partnership	NOUN
ftr-406	121	29	.	.	PUNCT
ftr-406	122	1	however	however	ADV
ftr-406	122	2	,	,	PUNCT
ftr-406	122	3	in	in	ADP
ftr-406	122	4	reaching	reach	VERB
ftr-406	122	5	this	this	DET
ftr-406	122	6	conclusion	conclusion	NOUN
ftr-406	122	7	,	,	PUNCT
ftr-406	122	8	we	we	PRON
ftr-406	122	9	undertake	undertake	VERB
ftr-406	122	10	a	a	DET
ftr-406	122	11	more	more	ADV
ftr-406	122	12	searching	searching	ADJ
ftr-406	122	13	analysis	analysis	NOUN
ftr-406	122	14	of	of	ADP
ftr-406	122	15	the	the	DET
ftr-406	122	16	statutory	statutory	ADJ
ftr-406	122	17	language	language	NOUN
ftr-406	122	18	,	,	PUNCT
ftr-406	122	19	legislative	legislative	ADJ
ftr-406	122	20	history	history	NOUN
ftr-406	122	21	,	,	PUNCT
ftr-406	122	22	and	and	CCONJ
ftr-406	122	23	judicial	judicial	ADJ
ftr-406	122	24	interpretation	interpretation	NOUN
ftr-406	122	25	of	of	ADP
ftr-406	122	26	section	section	NOUN
ftr-406	122	27	707	707	NUM
ftr-406	122	28	as	as	ADV
ftr-406	122	29	well	well	ADV
ftr-406	122	30	as	as	ADP
ftr-406	122	31	a	a	DET
ftr-406	122	32	more	more	ADV
ftr-406	122	33	careful	careful	ADJ
ftr-406	122	34	application	application	NOUN
ftr-406	122	35	of	of	ADP
ftr-406	122	36	the	the	DET
ftr-406	122	37	governing	govern	VERB
ftr-406	122	38	law	law	NOUN
ftr-406	122	39	to	to	ADP
ftr-406	122	40	a	a	DET
ftr-406	122	41	number	number	NOUN
ftr-406	122	42	of	of	ADP
ftr-406	122	43	hypothetical	hypothetical	ADJ
ftr-406	122	44	situations	situation	NOUN
ftr-406	122	45	that	that	PRON
ftr-406	122	46	kahn	kahn	PROPN
ftr-406	122	47	and	and	CCONJ
ftr-406	122	48	cuenin	cuenin	PROPN
ftr-406	122	49	posed	pose	VERB
ftr-406	122	50	in	in	ADP
ftr-406	122	51	their	their	PRON
ftr-406	122	52	article	article	NOUN
ftr-406	122	53	.	.	PUNCT
ftr-406	123	1	this	this	DET
ftr-406	123	2	commentary	commentary	NOUN
ftr-406	123	3	proceeds	proceed	VERB
ftr-406	123	4	as	as	SCONJ
ftr-406	123	5	follows	follow	VERB
ftr-406	123	6	.	.	PUNCT
ftr-406	124	1	part	part	PROPN
ftr-406	124	2	ii	ii	PROPN
ftr-406	124	3	provides	provide	VERB
ftr-406	124	4	a	a	DET
ftr-406	124	5	summary	summary	NOUN
ftr-406	124	6	of	of	ADP
ftr-406	124	7	the	the	DET
ftr-406	124	8	history	history	NOUN
ftr-406	124	9	and	and	CCONJ
ftr-406	124	10	evolution	evolution	NOUN
ftr-406	124	11	of	of	ADP
ftr-406	124	12	section	section	NOUN
ftr-406	124	13	707	707	NUM
ftr-406	124	14	that	that	PRON
ftr-406	124	15	we	we	PRON
ftr-406	124	16	detailed	detail	VERB
ftr-406	124	17	in	in	ADP
ftr-406	124	18	our	our	PRON
ftr-406	124	19	previous	previous	ADJ
ftr-406	124	20	article	article	NOUN
ftr-406	124	21	.	.	PUNCT
ftr-406	125	1	in	in	ADP
ftr-406	125	2	particular	particular	ADJ
ftr-406	125	3	,	,	PUNCT
ftr-406	125	4	we	we	PRON
ftr-406	125	5	reiterate	reiterate	VERB
ftr-406	125	6	the	the	DET
ftr-406	125	7	fact	fact	NOUN
ftr-406	125	8	that	that	SCONJ
ftr-406	125	9	the	the	DET
ftr-406	125	10	enactment	enactment	NOUN
ftr-406	125	11	of	of	ADP
ftr-406	125	12	section14	section14	NOUN
ftr-406	125	13	707(a)(2	707(a)(2	NUM
ftr-406	125	14	)	)	PUNCT
ftr-406	125	15	in	in	ADP
ftr-406	125	16	1984	1984	NUM
ftr-406	125	17	fundamentally	fundamentally	ADV
ftr-406	125	18	changed	change	VERB
ftr-406	125	19	the	the	DET
ftr-406	125	20	interpretation	interpretation	NOUN
ftr-406	125	21	of	of	ADP
ftr-406	125	22	section	section	NOUN
ftr-406	125	23	707	707	NUM
ftr-406	125	24	and	and	CCONJ
ftr-406	125	25	effectively	effectively	ADV
ftr-406	125	26	repealed	repeal	VERB
ftr-406	125	27	section	section	NOUN
ftr-406	125	28	707(c	707(c	PROPN
ftr-406	125	29	)	)	PUNCT
ftr-406	125	30	.	.	PUNCT
ftr-406	126	1	part	part	NOUN
ftr-406	126	2	iii	iii	X
ftr-406	126	3	then	then	ADV
ftr-406	126	4	considers	consider	VERB
ftr-406	126	5	the	the	DET
ftr-406	126	6	question	question	NOUN
ftr-406	126	7	of	of	ADP
ftr-406	126	8	in	in	ADP
ftr-406	126	9	-	-	PUNCT
ftr-406	126	10	kind	kind	ADJ
ftr-406	126	11	guaranteed	guarantee	VERB
ftr-406	126	12	payments	payment	NOUN
ftr-406	126	13	,	,	PUNCT
ftr-406	126	14	focusing	focus	VERB
ftr-406	126	15	first	first	ADV
ftr-406	126	16	on	on	ADP
ftr-406	126	17	kahn	kahn	PROPN
ftr-406	126	18	and	and	CCONJ
ftr-406	126	19	cuenin	cuenin	PROPN
ftr-406	126	20	’s	’s	PART
ftr-406	126	21	central	central	ADJ
ftr-406	126	22	2006	2006	NUM
ftr-406	126	23	]	]	PUNCT
ftr-406	126	24	the	the	DET
ftr-406	126	25	lazarus	lazarus	PROPN
ftr-406	126	26	effect	effect	NOUN
ftr-406	126	27	345	345	NUM
ftr-406	126	28	15	15	NUM
ftr-406	126	29	.	.	PUNCT
ftr-406	127	1	see	see	VERB
ftr-406	127	2	infra	infra	NOUN
ftr-406	127	3	text	text	NOUN
ftr-406	127	4	accompanying	accompany	VERB
ftr-406	127	5	notes	note	NOUN
ftr-406	127	6	41	41	NUM
ftr-406	127	7	-	-	SYM
ftr-406	127	8	68	68	NUM
ftr-406	127	9	.	.	PUNCT
ftr-406	128	1	16	16	NUM
ftr-406	128	2	.	.	PUNCT
ftr-406	129	1	see	see	VERB
ftr-406	129	2	infra	infra	NOUN
ftr-406	129	3	text	text	NOUN
ftr-406	129	4	accompanying	accompany	VERB
ftr-406	129	5	notes	note	NOUN
ftr-406	129	6	69	69	NUM
ftr-406	129	7	-	-	SYM
ftr-406	129	8	110	110	NUM
ftr-406	129	9	.	.	PUNCT
ftr-406	130	1	17	17	NUM
ftr-406	130	2	.	.	PUNCT
ftr-406	131	1	see	see	VERB
ftr-406	131	2	infra	infra	NOUN
ftr-406	131	3	text	text	NOUN
ftr-406	131	4	accompanying	accompany	VERB
ftr-406	131	5	notes	note	NOUN
ftr-406	131	6	111	111	NUM
ftr-406	131	7	-	-	SYM
ftr-406	131	8	31	31	NUM
ftr-406	131	9	.	.	PUNCT
ftr-406	132	1	18	18	NUM
ftr-406	132	2	.	.	PUNCT
ftr-406	133	1	see	see	VERB
ftr-406	133	2	infra	infra	NOUN
ftr-406	133	3	text	text	NOUN
ftr-406	133	4	accompanying	accompany	VERB
ftr-406	133	5	notes	note	NOUN
ftr-406	133	6	132	132	NUM
ftr-406	133	7	-	-	SYM
ftr-406	133	8	37	37	NUM
ftr-406	133	9	.	.	PUNCT
ftr-406	134	1	this	this	DET
ftr-406	134	2	portion	portion	NOUN
ftr-406	134	3	of	of	ADP
ftr-406	134	4	the	the	DET
ftr-406	134	5	article	article	NOUN
ftr-406	134	6	is	be	AUX
ftr-406	134	7	followed	follow	VERB
ftr-406	134	8	by	by	ADP
ftr-406	134	9	a	a	DET
ftr-406	134	10	detailed	detailed	ADJ
ftr-406	134	11	examination	examination	NOUN
ftr-406	134	12	of	of	ADP
ftr-406	134	13	kahn	kahn	PROPN
ftr-406	134	14	and	and	CCONJ
ftr-406	134	15	cuenin	cuenin	PROPN
ftr-406	134	16	’s	’s	PART
ftr-406	134	17	incomplete	incomplete	ADJ
ftr-406	134	18	analysis	analysis	NOUN
ftr-406	134	19	that	that	PRON
ftr-406	134	20	resulted	result	VERB
ftr-406	134	21	in	in	ADP
ftr-406	134	22	their	their	PRON
ftr-406	134	23	questionable	questionable	ADJ
ftr-406	134	24	conclusion	conclusion	NOUN
ftr-406	134	25	that	that	SCONJ
ftr-406	134	26	a	a	DET
ftr-406	134	27	partnership	partnership	NOUN
ftr-406	134	28	should	should	AUX
ftr-406	134	29	not	not	PART
ftr-406	134	30	recognize	recognize	VERB
ftr-406	134	31	gain	gain	NOUN
ftr-406	134	32	or	or	CCONJ
ftr-406	134	33	loss	loss	NOUN
ftr-406	134	34	on	on	ADP
ftr-406	134	35	the	the	DET
ftr-406	134	36	transfer	transfer	NOUN
ftr-406	134	37	of	of	ADP
ftr-406	134	38	an	an	DET
ftr-406	134	39	in	in	ADP
ftr-406	134	40	-	-	PUNCT
ftr-406	134	41	kind	kind	ADJ
ftr-406	134	42	guaranteed	guarantee	VERB
ftr-406	134	43	payment	payment	NOUN
ftr-406	134	44	.	.	PUNCT
ftr-406	135	1	see	see	VERB
ftr-406	135	2	infra	infra	NOUN
ftr-406	135	3	text	text	NOUN
ftr-406	135	4	accompanying	accompany	VERB
ftr-406	135	5	notes	note	NOUN
ftr-406	135	6	138	138	NUM
ftr-406	135	7	-	-	SYM
ftr-406	135	8	55	55	NUM
ftr-406	135	9	.	.	PUNCT
ftr-406	136	1	19	19	NUM
ftr-406	136	2	.	.	X
ftr-406	136	3	see	see	VERB
ftr-406	136	4	infra	infra	NOUN
ftr-406	136	5	text	text	NOUN
ftr-406	136	6	accompanying	accompany	VERB
ftr-406	136	7	notes	note	NOUN
ftr-406	136	8	156	156	NUM
ftr-406	136	9	-	-	SYM
ftr-406	136	10	62	62	NUM
ftr-406	136	11	.	.	PUNCT
ftr-406	137	1	20	20	NUM
ftr-406	137	2	.	.	PUNCT
ftr-406	138	1	see	see	VERB
ftr-406	138	2	infra	infra	NOUN
ftr-406	138	3	text	text	NOUN
ftr-406	138	4	accompanying	accompany	VERB
ftr-406	138	5	notes	note	NOUN
ftr-406	138	6	163	163	NUM
ftr-406	138	7	-	-	SYM
ftr-406	138	8	91	91	NUM
ftr-406	138	9	.	.	PUNCT
ftr-406	139	1	21	21	NUM
ftr-406	139	2	.	.	PUNCT
ftr-406	140	1	irc	irc	PROPN
ftr-406	140	2	§	§	PROPN
ftr-406	140	3	707(a	707(a	PROPN
ftr-406	140	4	)	)	PUNCT
ftr-406	140	5	.	.	PUNCT
ftr-406	141	1	thesis	thesis	NOUN
ftr-406	141	2	and	and	CCONJ
ftr-406	141	3	then	then	ADV
ftr-406	141	4	considering	consider	VERB
ftr-406	141	5	the	the	DET
ftr-406	141	6	three	three	NUM
ftr-406	141	7	questions	question	NOUN
ftr-406	141	8	that	that	SCONJ
ftr-406	141	9	in	in	ADP
ftr-406	141	10	-	-	PUNCT
ftr-406	141	11	kind	kind	NOUN
ftr-406	141	12	guaranteed15	guaranteed15	NOUN
ftr-406	141	13	payments	payment	NOUN
ftr-406	141	14	explicitly	explicitly	ADV
ftr-406	141	15	raise	raise	VERB
ftr-406	141	16	:	:	PUNCT
ftr-406	141	17	(	(	PUNCT
ftr-406	141	18	1	1	X
ftr-406	141	19	)	)	PUNCT
ftr-406	141	20	the	the	DET
ftr-406	141	21	recognition	recognition	NOUN
ftr-406	141	22	of	of	ADP
ftr-406	141	23	gain	gain	NOUN
ftr-406	141	24	or	or	CCONJ
ftr-406	141	25	loss	loss	NOUN
ftr-406	141	26	by	by	ADP
ftr-406	141	27	the	the	DET
ftr-406	141	28	transferring	transferring	NOUN
ftr-406	141	29	partnership	partnership	NOUN
ftr-406	141	30	,	,	PUNCT
ftr-406	141	31	(	(	PUNCT
ftr-406	141	32	2	2	X
ftr-406	141	33	)	)	PUNCT
ftr-406	141	34	the	the	DET
ftr-406	141	35	basis	basis	NOUN
ftr-406	141	36	of	of	ADP
ftr-406	141	37	the	the	DET
ftr-406	141	38	transferred	transfer	VERB
ftr-406	141	39	property	property	NOUN
ftr-406	141	40	in	in	ADP
ftr-406	141	41	the16	the16	PROPN
ftr-406	141	42	hands	hand	NOUN
ftr-406	141	43	of	of	ADP
ftr-406	141	44	the	the	DET
ftr-406	141	45	recipient	recipient	NOUN
ftr-406	141	46	partner	partner	NOUN
ftr-406	141	47	,	,	PUNCT
ftr-406	141	48	and	and	CCONJ
ftr-406	141	49	(	(	PUNCT
ftr-406	141	50	3	3	X
ftr-406	141	51	)	)	PUNCT
ftr-406	141	52	the	the	DET
ftr-406	141	53	effect	effect	NOUN
ftr-406	141	54	of	of	ADP
ftr-406	141	55	the	the	DET
ftr-406	141	56	transfer	transfer	NOUN
ftr-406	141	57	on	on	ADP
ftr-406	141	58	the17	the17	NOUN
ftr-406	141	59	recipient	recipient	NOUN
ftr-406	141	60	partner	partner	NOUN
ftr-406	141	61	’s	’s	PART
ftr-406	141	62	basis	basis	NOUN
ftr-406	141	63	in	in	ADP
ftr-406	141	64	his	his	PRON
ftr-406	141	65	partnership	partnership	NOUN
ftr-406	141	66	interest	interest	NOUN
ftr-406	141	67	.	.	PUNCT
ftr-406	142	1	although	although	SCONJ
ftr-406	142	2	we18	we18	PROPN
ftr-406	142	3	acknowledge	acknowledge	VERB
ftr-406	142	4	that	that	SCONJ
ftr-406	142	5	,	,	PUNCT
ftr-406	142	6	in	in	ADP
ftr-406	142	7	the	the	DET
ftr-406	142	8	absence	absence	NOUN
ftr-406	142	9	of	of	ADP
ftr-406	142	10	section	section	NOUN
ftr-406	142	11	707(a)(2	707(a)(2	NUM
ftr-406	142	12	)	)	PUNCT
ftr-406	142	13	,	,	PUNCT
ftr-406	142	14	our	our	PRON
ftr-406	142	15	conclusions	conclusion	NOUN
ftr-406	142	16	are	be	AUX
ftr-406	142	17	not	not	PART
ftr-406	142	18	entirely	entirely	ADV
ftr-406	142	19	free	free	ADJ
ftr-406	142	20	from	from	ADP
ftr-406	142	21	doubt	doubt	NOUN
ftr-406	142	22	,	,	PUNCT
ftr-406	142	23	we	we	PRON
ftr-406	142	24	believe	believe	VERB
ftr-406	142	25	that	that	SCONJ
ftr-406	142	26	the	the	DET
ftr-406	142	27	better	well	ADJ
ftr-406	142	28	interpretation	interpretation	NOUN
ftr-406	142	29	of	of	ADP
ftr-406	142	30	section	section	NOUN
ftr-406	142	31	707(c	707(c	PROPN
ftr-406	142	32	)	)	PUNCT
ftr-406	142	33	requires	require	VERB
ftr-406	142	34	that	that	SCONJ
ftr-406	142	35	a	a	DET
ftr-406	142	36	partnership	partnership	NOUN
ftr-406	142	37	recognize	recognize	VERB
ftr-406	142	38	gain	gain	NOUN
ftr-406	142	39	or	or	CCONJ
ftr-406	142	40	loss	loss	NOUN
ftr-406	142	41	on	on	ADP
ftr-406	142	42	the	the	DET
ftr-406	142	43	transfer	transfer	NOUN
ftr-406	142	44	of	of	ADP
ftr-406	142	45	property	property	NOUN
ftr-406	142	46	in	in	ADP
ftr-406	142	47	satisfaction	satisfaction	NOUN
ftr-406	142	48	of	of	ADP
ftr-406	142	49	a	a	DET
ftr-406	142	50	guaranteed	guarantee	VERB
ftr-406	142	51	payment	payment	NOUN
ftr-406	142	52	.	.	PUNCT
ftr-406	143	1	after	after	ADP
ftr-406	143	2	bringing	bring	VERB
ftr-406	143	3	the	the	DET
ftr-406	143	4	changes	change	NOUN
ftr-406	143	5	wrought	work	VERB
ftr-406	143	6	by	by	ADP
ftr-406	143	7	section	section	NOUN
ftr-406	143	8	707(a)(2	707(a)(2	PROPN
ftr-406	143	9	)	)	PUNCT
ftr-406	143	10	into	into	ADP
ftr-406	143	11	the	the	DET
ftr-406	143	12	analysis	analysis	NOUN
ftr-406	143	13	,	,	PUNCT
ftr-406	143	14	any	any	DET
ftr-406	143	15	lingering	linger	VERB
ftr-406	143	16	doubt	doubt	NOUN
ftr-406	143	17	in	in	ADP
ftr-406	143	18	this	this	DET
ftr-406	143	19	regard	regard	NOUN
ftr-406	143	20	vanishes	vanish	VERB
ftr-406	143	21	.	.	PUNCT
ftr-406	144	1	finally	finally	ADV
ftr-406	144	2	,	,	PUNCT
ftr-406	144	3	we	we	PRON
ftr-406	144	4	consider	consider	VERB
ftr-406	144	5	the	the	DET
ftr-406	144	6	treatment	treatment	NOUN
ftr-406	144	7	of	of	ADP
ftr-406	144	8	in	in	ADP
ftr-406	144	9	-	-	PUNCT
ftr-406	144	10	kind19	kind19	NOUN
ftr-406	144	11	transfers	transfer	NOUN
ftr-406	144	12	in	in	ADP
ftr-406	144	13	the	the	DET
ftr-406	144	14	liquidation	liquidation	NOUN
ftr-406	144	15	setting	setting	NOUN
ftr-406	144	16	that	that	PRON
ftr-406	144	17	are	be	AUX
ftr-406	144	18	referred	refer	VERB
ftr-406	144	19	to	to	ADP
ftr-406	144	20	as	as	ADP
ftr-406	144	21	guaranteed	guarantee	VERB
ftr-406	144	22	payments	payment	NOUN
ftr-406	144	23	under	under	ADP
ftr-406	144	24	section	section	NOUN
ftr-406	144	25	736	736	NUM
ftr-406	144	26	and	and	CCONJ
ftr-406	144	27	again	again	ADV
ftr-406	144	28	conclude	conclude	VERB
ftr-406	144	29	that	that	SCONJ
ftr-406	144	30	the	the	DET
ftr-406	144	31	proper	proper	ADJ
ftr-406	144	32	interpretation	interpretation	NOUN
ftr-406	144	33	of	of	ADP
ftr-406	144	34	subchapter	subchapter	NOUN
ftr-406	144	35	k	k	PROPN
ftr-406	144	36	requires	require	VERB
ftr-406	144	37	that	that	SCONJ
ftr-406	144	38	the	the	DET
ftr-406	144	39	partnership	partnership	NOUN
ftr-406	144	40	recognize	recognize	VERB
ftr-406	144	41	gain	gain	NOUN
ftr-406	144	42	or	or	CCONJ
ftr-406	144	43	loss	loss	NOUN
ftr-406	144	44	in	in	ADP
ftr-406	144	45	connection	connection	NOUN
ftr-406	144	46	with	with	ADP
ftr-406	144	47	any	any	DET
ftr-406	144	48	such	such	ADJ
ftr-406	144	49	transfers.20	transfers.20	PROPN
ftr-406	144	50	ii	ii	PROPN
ftr-406	144	51	.	.	PUNCT
ftr-406	145	1	section	section	PROPN
ftr-406	145	2	707(c	707(c	PROPN
ftr-406	145	3	)	)	PUNCT
ftr-406	145	4	–	–	PUNCT
ftr-406	145	5	twisting	twist	VERB
ftr-406	145	6	slowly	slowly	ADV
ftr-406	145	7	in	in	ADP
ftr-406	145	8	the	the	DET
ftr-406	145	9	wind	wind	NOUN
ftr-406	145	10	in	in	ADP
ftr-406	145	11	1954	1954	NUM
ftr-406	145	12	,	,	PUNCT
ftr-406	145	13	congress	congress	PROPN
ftr-406	145	14	enacted	enact	VERB
ftr-406	145	15	sections	section	NOUN
ftr-406	145	16	707(a	707(a	NUM
ftr-406	145	17	)	)	PUNCT
ftr-406	145	18	and	and	CCONJ
ftr-406	145	19	707(c	707(c	PROPN
ftr-406	145	20	)	)	PUNCT
ftr-406	145	21	.	.	PUNCT
ftr-406	146	1	while	while	SCONJ
ftr-406	146	2	both	both	DET
ftr-406	146	3	provisions	provision	NOUN
ftr-406	146	4	ensured	ensure	VERB
ftr-406	146	5	third	third	ADJ
ftr-406	146	6	-	-	PUNCT
ftr-406	146	7	party	party	NOUN
ftr-406	146	8	treatment	treatment	NOUN
ftr-406	146	9	for	for	ADP
ftr-406	146	10	payments	payment	NOUN
ftr-406	146	11	between	between	ADP
ftr-406	146	12	a	a	DET
ftr-406	146	13	partnership	partnership	NOUN
ftr-406	146	14	and	and	CCONJ
ftr-406	146	15	its	its	PRON
ftr-406	146	16	partners	partner	NOUN
ftr-406	146	17	,	,	PUNCT
ftr-406	146	18	congress	congress	PROPN
ftr-406	146	19	intended	intend	VERB
ftr-406	146	20	that	that	SCONJ
ftr-406	146	21	some	some	DET
ftr-406	146	22	differences	difference	NOUN
ftr-406	146	23	,	,	PUNCT
ftr-406	146	24	as	as	SCONJ
ftr-406	146	25	reflected	reflect	VERB
ftr-406	146	26	in	in	ADP
ftr-406	146	27	the	the	DET
ftr-406	146	28	statutory	statutory	ADJ
ftr-406	146	29	language	language	NOUN
ftr-406	146	30	,	,	PUNCT
ftr-406	146	31	would	would	AUX
ftr-406	146	32	exist	exist	VERB
ftr-406	146	33	between	between	ADP
ftr-406	146	34	the	the	DET
ftr-406	146	35	tax	tax	NOUN
ftr-406	146	36	treatment	treatment	NOUN
ftr-406	146	37	of	of	ADP
ftr-406	146	38	transfers	transfer	NOUN
ftr-406	146	39	under	under	ADP
ftr-406	146	40	the	the	DET
ftr-406	146	41	two	two	NUM
ftr-406	146	42	subsections	subsection	NOUN
ftr-406	146	43	.	.	PUNCT
ftr-406	147	1	as	as	ADV
ftr-406	147	2	originally	originally	ADV
ftr-406	147	3	enacted	enact	VERB
ftr-406	147	4	,	,	PUNCT
ftr-406	147	5	section	section	NOUN
ftr-406	147	6	707(a	707(a	PROPN
ftr-406	147	7	)	)	PUNCT
ftr-406	147	8	provided	provide	VERB
ftr-406	147	9	as	as	SCONJ
ftr-406	147	10	follows	follow	VERB
ftr-406	147	11	:	:	PUNCT
ftr-406	147	12	if	if	SCONJ
ftr-406	147	13	a	a	DET
ftr-406	147	14	partner	partner	NOUN
ftr-406	147	15	engages	engage	VERB
ftr-406	147	16	in	in	ADP
ftr-406	147	17	a	a	DET
ftr-406	147	18	transaction	transaction	NOUN
ftr-406	147	19	with	with	ADP
ftr-406	147	20	a	a	DET
ftr-406	147	21	partnership	partnership	NOUN
ftr-406	147	22	other	other	ADJ
ftr-406	147	23	than	than	ADP
ftr-406	147	24	in	in	ADP
ftr-406	147	25	his	his	PRON
ftr-406	147	26	capacity	capacity	NOUN
ftr-406	147	27	as	as	ADP
ftr-406	147	28	a	a	DET
ftr-406	147	29	member	member	NOUN
ftr-406	147	30	of	of	ADP
ftr-406	147	31	such	such	ADJ
ftr-406	147	32	partnership	partnership	NOUN
ftr-406	147	33	,	,	PUNCT
ftr-406	147	34	the	the	DET
ftr-406	147	35	transaction	transaction	NOUN
ftr-406	147	36	shall	shall	AUX
ftr-406	147	37	,	,	PUNCT
ftr-406	147	38	except	except	SCONJ
ftr-406	147	39	as	as	ADV
ftr-406	147	40	otherwise	otherwise	ADV
ftr-406	147	41	provided	provide	VERB
ftr-406	147	42	in	in	ADP
ftr-406	147	43	this	this	DET
ftr-406	147	44	section	section	NOUN
ftr-406	147	45	,	,	PUNCT
ftr-406	147	46	be	be	AUX
ftr-406	147	47	considered	consider	VERB
ftr-406	147	48	as	as	ADP
ftr-406	147	49	occurring	occur	VERB
ftr-406	147	50	between	between	ADP
ftr-406	147	51	the	the	DET
ftr-406	147	52	partnership	partnership	NOUN
ftr-406	147	53	and	and	CCONJ
ftr-406	147	54	one	one	NUM
ftr-406	147	55	who	who	PRON
ftr-406	147	56	is	be	AUX
ftr-406	147	57	not	not	PART
ftr-406	147	58	a	a	DET
ftr-406	147	59	partner.21	partner.21	PROPN
ftr-406	147	60	346	346	NUM
ftr-406	147	61	florida	florida	PROPN
ftr-406	147	62	tax	tax	NOUN
ftr-406	147	63	review	review	NOUN
ftr-406	148	1	[	[	X
ftr-406	148	2	v0l.7:6	v0l.7:6	NOUN
ftr-406	148	3	22	22	NUM
ftr-406	148	4	.	.	PUNCT
ftr-406	149	1	irc	irc	VERB
ftr-406	149	2	'	'	PUNCT
ftr-406	149	3	707(c	707(c	PROPN
ftr-406	149	4	)	)	PUNCT
ftr-406	149	5	.	.	PUNCT
ftr-406	150	1	as	as	SCONJ
ftr-406	150	2	discussed	discuss	VERB
ftr-406	150	3	below	below	ADV
ftr-406	150	4	,	,	PUNCT
ftr-406	150	5	for	for	ADP
ftr-406	150	6	clarity	clarity	NOUN
ftr-406	150	7	purposes	purpose	NOUN
ftr-406	150	8	,	,	PUNCT
ftr-406	150	9	congress	congress	PROPN
ftr-406	150	10	subsequently	subsequently	ADV
ftr-406	150	11	added	add	VERB
ftr-406	150	12	a	a	DET
ftr-406	150	13	requirement	requirement	NOUN
ftr-406	150	14	to	to	PART
ftr-406	150	15	ensure	ensure	VERB
ftr-406	150	16	that	that	SCONJ
ftr-406	150	17	payments	payment	NOUN
ftr-406	150	18	under	under	ADP
ftr-406	150	19	§	§	PROPN
ftr-406	150	20	707(c	707(c	PROPN
ftr-406	150	21	)	)	PUNCT
ftr-406	150	22	were	be	AUX
ftr-406	150	23	subject	subject	ADJ
ftr-406	150	24	to	to	ADP
ftr-406	150	25	the	the	DET
ftr-406	150	26	capitalization	capitalization	NOUN
ftr-406	150	27	rules	rule	NOUN
ftr-406	150	28	of	of	ADP
ftr-406	150	29	§	§	PROPN
ftr-406	150	30	263	263	NUM
ftr-406	150	31	as	as	ADV
ftr-406	150	32	well	well	ADV
ftr-406	150	33	.	.	PUNCT
ftr-406	151	1	23	23	NUM
ftr-406	151	2	.	.	PUNCT
ftr-406	152	1	although	although	SCONJ
ftr-406	152	2	§	§	PROPN
ftr-406	152	3	707(c	707(c	PROPN
ftr-406	152	4	)	)	PUNCT
ftr-406	152	5	makes	make	VERB
ftr-406	152	6	no	no	DET
ftr-406	152	7	explicit	explicit	ADJ
ftr-406	152	8	reference	reference	NOUN
ftr-406	152	9	to	to	ADP
ftr-406	152	10	the	the	DET
ftr-406	152	11	capacity	capacity	NOUN
ftr-406	152	12	in	in	ADP
ftr-406	152	13	which	which	PRON
ftr-406	152	14	the	the	DET
ftr-406	152	15	partner	partner	NOUN
ftr-406	152	16	is	be	AUX
ftr-406	152	17	acting	act	VERB
ftr-406	152	18	,	,	PUNCT
ftr-406	152	19	the	the	DET
ftr-406	152	20	legislative	legislative	ADJ
ftr-406	152	21	history	history	NOUN
ftr-406	152	22	and	and	CCONJ
ftr-406	152	23	the	the	DET
ftr-406	152	24	regulations	regulation	NOUN
ftr-406	152	25	indicate	indicate	VERB
ftr-406	152	26	that	that	SCONJ
ftr-406	152	27	§	§	PROPN
ftr-406	152	28	707(a	707(a	PROPN
ftr-406	152	29	)	)	PUNCT
ftr-406	152	30	is	be	AUX
ftr-406	152	31	the	the	DET
ftr-406	152	32	controlling	control	VERB
ftr-406	152	33	provision	provision	NOUN
ftr-406	152	34	for	for	ADP
ftr-406	152	35	transactions	transaction	NOUN
ftr-406	152	36	in	in	ADP
ftr-406	152	37	which	which	PRON
ftr-406	152	38	the	the	DET
ftr-406	152	39	partner	partner	NOUN
ftr-406	152	40	is	be	AUX
ftr-406	152	41	acting	act	VERB
ftr-406	152	42	in	in	ADP
ftr-406	152	43	the	the	DET
ftr-406	152	44	capacity	capacity	NOUN
ftr-406	152	45	of	of	ADP
ftr-406	152	46	a	a	DET
ftr-406	152	47	non	non	NOUN
ftr-406	152	48	-	-	NOUN
ftr-406	152	49	partner	partner	NOUN
ftr-406	152	50	,	,	PUNCT
ftr-406	152	51	leaving	leave	VERB
ftr-406	152	52	§	§	PROPN
ftr-406	152	53	707(c	707(c	PROPN
ftr-406	152	54	)	)	PUNCT
ftr-406	152	55	to	to	PART
ftr-406	152	56	govern	govern	VERB
ftr-406	152	57	transactions	transaction	NOUN
ftr-406	152	58	in	in	ADP
ftr-406	152	59	which	which	PRON
ftr-406	152	60	the	the	DET
ftr-406	152	61	partner	partner	NOUN
ftr-406	152	62	is	be	AUX
ftr-406	152	63	acting	act	VERB
ftr-406	152	64	in	in	ADP
ftr-406	152	65	the	the	DET
ftr-406	152	66	capacity	capacity	NOUN
ftr-406	152	67	of	of	ADP
ftr-406	152	68	a	a	DET
ftr-406	152	69	partner	partner	NOUN
ftr-406	152	70	and	and	CCONJ
ftr-406	152	71	the	the	DET
ftr-406	152	72	payments	payment	NOUN
ftr-406	152	73	are	be	AUX
ftr-406	152	74	determined	determine	VERB
ftr-406	152	75	without	without	ADP
ftr-406	152	76	regard	regard	NOUN
ftr-406	152	77	to	to	ADP
ftr-406	152	78	the	the	DET
ftr-406	152	79	income	income	NOUN
ftr-406	152	80	of	of	ADP
ftr-406	152	81	the	the	DET
ftr-406	152	82	partnership	partnership	NOUN
ftr-406	152	83	.	.	PUNCT
ftr-406	153	1	postlewaite	postlewaite	PROPN
ftr-406	153	2	&	&	CCONJ
ftr-406	153	3	cameron	cameron	PROPN
ftr-406	153	4	,	,	PUNCT
ftr-406	153	5	supra	supra	PROPN
ftr-406	153	6	note	note	PROPN
ftr-406	153	7	2	2	NUM
ftr-406	153	8	,	,	PUNCT
ftr-406	153	9	at	at	ADP
ftr-406	153	10	676	676	NUM
ftr-406	153	11	-	-	SYM
ftr-406	153	12	77	77	NUM
ftr-406	153	13	.	.	PUNCT
ftr-406	154	1	24	24	NUM
ftr-406	154	2	.	.	PUNCT
ftr-406	155	1	for	for	ADP
ftr-406	155	2	a	a	DET
ftr-406	155	3	more	more	ADV
ftr-406	155	4	expansive	expansive	ADJ
ftr-406	155	5	discussion	discussion	NOUN
ftr-406	155	6	of	of	ADP
ftr-406	155	7	this	this	DET
ftr-406	155	8	issue	issue	NOUN
ftr-406	155	9	,	,	PUNCT
ftr-406	155	10	see	see	VERB
ftr-406	155	11	postlewaite	postlewaite	NOUN
ftr-406	155	12	&	&	CCONJ
ftr-406	155	13	cameron	cameron	PROPN
ftr-406	155	14	,	,	PUNCT
ftr-406	155	15	supra	supra	PROPN
ftr-406	155	16	note	note	PROPN
ftr-406	155	17	2	2	NUM
ftr-406	155	18	,	,	PUNCT
ftr-406	155	19	at	at	ADP
ftr-406	155	20	665	665	NUM
ftr-406	155	21	-	-	SYM
ftr-406	155	22	66	66	NUM
ftr-406	155	23	.	.	PUNCT
ftr-406	156	1	notwithstanding	notwithstanding	ADP
ftr-406	156	2	a	a	DET
ftr-406	156	3	similar	similar	ADJ
ftr-406	156	4	focus	focus	NOUN
ftr-406	156	5	,	,	PUNCT
ftr-406	156	6	section	section	NOUN
ftr-406	156	7	707(c	707(c	PROPN
ftr-406	156	8	)	)	PUNCT
ftr-406	156	9	was	be	AUX
ftr-406	156	10	somewhat	somewhat	ADV
ftr-406	156	11	more	more	ADV
ftr-406	156	12	narrow	narrow	ADJ
ftr-406	156	13	in	in	ADP
ftr-406	156	14	its	its	PRON
ftr-406	156	15	statutory	statutory	ADJ
ftr-406	156	16	command	command	NOUN
ftr-406	156	17	as	as	SCONJ
ftr-406	156	18	its	its	PRON
ftr-406	156	19	breadth	breadth	NOUN
ftr-406	156	20	was	be	AUX
ftr-406	156	21	circumscribed	circumscribe	VERB
ftr-406	156	22	by	by	ADP
ftr-406	156	23	the	the	DET
ftr-406	156	24	following	follow	VERB
ftr-406	156	25	language	language	NOUN
ftr-406	156	26	:	:	PUNCT
ftr-406	156	27	to	to	ADP
ftr-406	156	28	the	the	DET
ftr-406	156	29	extent	extent	NOUN
ftr-406	156	30	determined	determine	VERB
ftr-406	156	31	without	without	ADP
ftr-406	156	32	regard	regard	NOUN
ftr-406	156	33	to	to	ADP
ftr-406	156	34	the	the	DET
ftr-406	156	35	income	income	NOUN
ftr-406	156	36	of	of	ADP
ftr-406	156	37	the	the	DET
ftr-406	156	38	partnership	partnership	NOUN
ftr-406	156	39	,	,	PUNCT
ftr-406	156	40	payments	payment	NOUN
ftr-406	156	41	to	to	ADP
ftr-406	156	42	a	a	DET
ftr-406	156	43	partner	partner	NOUN
ftr-406	156	44	for	for	ADP
ftr-406	156	45	services	service	NOUN
ftr-406	156	46	or	or	CCONJ
ftr-406	156	47	the	the	DET
ftr-406	156	48	use	use	NOUN
ftr-406	156	49	of	of	ADP
ftr-406	156	50	capital	capital	NOUN
ftr-406	156	51	shall	shall	AUX
ftr-406	156	52	be	be	AUX
ftr-406	156	53	considered	consider	VERB
ftr-406	156	54	as	as	SCONJ
ftr-406	156	55	made	make	VERB
ftr-406	156	56	to	to	ADP
ftr-406	156	57	one	one	NUM
ftr-406	156	58	who	who	PRON
ftr-406	156	59	is	be	AUX
ftr-406	156	60	not	not	PART
ftr-406	156	61	a	a	DET
ftr-406	156	62	member	member	NOUN
ftr-406	156	63	of	of	ADP
ftr-406	156	64	the	the	DET
ftr-406	156	65	partnership	partnership	NOUN
ftr-406	156	66	,	,	PUNCT
ftr-406	156	67	but	but	CCONJ
ftr-406	156	68	only	only	ADV
ftr-406	156	69	for	for	ADP
ftr-406	156	70	the	the	DET
ftr-406	156	71	purposes	purpose	NOUN
ftr-406	156	72	of	of	ADP
ftr-406	156	73	section	section	NOUN
ftr-406	156	74	61(a	61(a	NUM
ftr-406	156	75	)	)	PUNCT
ftr-406	156	76	(	(	PUNCT
ftr-406	156	77	relating	relate	VERB
ftr-406	156	78	to	to	ADP
ftr-406	156	79	gross	gross	ADJ
ftr-406	156	80	income	income	NOUN
ftr-406	156	81	)	)	PUNCT
ftr-406	156	82	and	and	CCONJ
ftr-406	156	83	for	for	ADP
ftr-406	156	84	purposes	purpose	NOUN
ftr-406	156	85	of	of	ADP
ftr-406	156	86	section	section	NOUN
ftr-406	156	87	162(a	162(a	PROPN
ftr-406	156	88	)	)	PUNCT
ftr-406	156	89	(	(	PUNCT
ftr-406	156	90	relating	relate	VERB
ftr-406	156	91	to	to	ADP
ftr-406	156	92	trade	trade	NOUN
ftr-406	156	93	or	or	CCONJ
ftr-406	156	94	business	business	NOUN
ftr-406	156	95	expenses	expense	NOUN
ftr-406	156	96	)	)	PUNCT
ftr-406	156	97	.	.	PUNCT
ftr-406	157	1	22	22	NUM
ftr-406	157	2	based	base	VERB
ftr-406	157	3	on	on	ADP
ftr-406	157	4	the	the	DET
ftr-406	157	5	language	language	NOUN
ftr-406	157	6	of	of	ADP
ftr-406	157	7	these	these	DET
ftr-406	157	8	provisions	provision	NOUN
ftr-406	157	9	,	,	PUNCT
ftr-406	157	10	section	section	NOUN
ftr-406	157	11	707(a	707(a	PROPN
ftr-406	157	12	)	)	PUNCT
ftr-406	157	13	governed	govern	VERB
ftr-406	157	14	payments	payment	NOUN
ftr-406	157	15	to	to	ADP
ftr-406	157	16	a	a	DET
ftr-406	157	17	partner	partner	NOUN
ftr-406	157	18	for	for	ADP
ftr-406	157	19	activities	activity	NOUN
ftr-406	157	20	not	not	PART
ftr-406	157	21	connected	connect	VERB
ftr-406	157	22	to	to	ADP
ftr-406	157	23	those	those	PRON
ftr-406	157	24	required	require	VERB
ftr-406	157	25	by	by	ADP
ftr-406	157	26	his	his	PRON
ftr-406	157	27	partner	partner	NOUN
ftr-406	157	28	status	status	NOUN
ftr-406	157	29	,	,	PUNCT
ftr-406	157	30	while	while	SCONJ
ftr-406	157	31	section	section	NOUN
ftr-406	157	32	707(c	707(c	PROPN
ftr-406	157	33	)	)	PUNCT
ftr-406	157	34	controlled	control	VERB
ftr-406	157	35	if	if	SCONJ
ftr-406	157	36	the	the	DET
ftr-406	157	37	activities	activity	NOUN
ftr-406	157	38	were	be	AUX
ftr-406	157	39	connected	connect	VERB
ftr-406	157	40	to	to	ADP
ftr-406	157	41	his	his	PRON
ftr-406	157	42	partner	partner	NOUN
ftr-406	157	43	status	status	NOUN
ftr-406	157	44	.	.	PUNCT
ftr-406	158	1	the	the	DET
ftr-406	158	2	mutual	mutual	ADJ
ftr-406	158	3	exclusivity	exclusivity	NOUN
ftr-406	158	4	of	of	ADP
ftr-406	158	5	the	the	DET
ftr-406	158	6	two	two	NUM
ftr-406	158	7	subsections	subsection	NOUN
ftr-406	158	8	ensures23	ensures23	X
ftr-406	158	9	that	that	SCONJ
ftr-406	158	10	a	a	DET
ftr-406	158	11	payment	payment	NOUN
ftr-406	158	12	can	can	AUX
ftr-406	158	13	not	not	PART
ftr-406	158	14	simultaneously	simultaneously	ADV
ftr-406	158	15	fall	fall	VERB
ftr-406	158	16	into	into	ADP
ftr-406	158	17	both	both	DET
ftr-406	158	18	categories	category	NOUN
ftr-406	158	19	.	.	PUNCT
ftr-406	159	1	given	give	VERB
ftr-406	159	2	the	the	DET
ftr-406	159	3	differing	differ	VERB
ftr-406	159	4	statutory	statutory	ADJ
ftr-406	159	5	language	language	NOUN
ftr-406	159	6	and	and	CCONJ
ftr-406	159	7	the	the	DET
ftr-406	159	8	explanations	explanation	NOUN
ftr-406	159	9	of	of	ADP
ftr-406	159	10	each	each	DET
ftr-406	159	11	type	type	NOUN
ftr-406	159	12	of	of	ADP
ftr-406	159	13	payment	payment	NOUN
ftr-406	159	14	in	in	ADP
ftr-406	159	15	the	the	DET
ftr-406	159	16	legislative	legislative	ADJ
ftr-406	159	17	history	history	NOUN
ftr-406	159	18	,	,	PUNCT
ftr-406	159	19	differences	difference	NOUN
ftr-406	159	20	in	in	ADP
ftr-406	159	21	the	the	DET
ftr-406	159	22	tax	tax	NOUN
ftr-406	159	23	treatment	treatment	NOUN
ftr-406	159	24	of	of	ADP
ftr-406	159	25	payments	payment	NOUN
ftr-406	159	26	under	under	ADP
ftr-406	159	27	sections	section	NOUN
ftr-406	159	28	707(a	707(a	NUM
ftr-406	159	29	)	)	PUNCT
ftr-406	159	30	and	and	CCONJ
ftr-406	159	31	707(c	707(c	PROPN
ftr-406	159	32	)	)	PUNCT
ftr-406	159	33	initially	initially	ADV
ftr-406	159	34	existed	exist	VERB
ftr-406	159	35	.	.	PUNCT
ftr-406	160	1	however	however	ADV
ftr-406	160	2	,	,	PUNCT
ftr-406	160	3	over	over	ADP
ftr-406	160	4	the	the	DET
ftr-406	160	5	ensuing	ensue	VERB
ftr-406	160	6	30	30	NUM
ftr-406	160	7	years	year	NOUN
ftr-406	160	8	,	,	PUNCT
ftr-406	160	9	congress	congress	PROPN
ftr-406	160	10	eroded	erode	VERB
ftr-406	160	11	the	the	DET
ftr-406	160	12	most	most	ADV
ftr-406	160	13	significant	significant	ADJ
ftr-406	160	14	differences	difference	NOUN
ftr-406	160	15	between	between	ADP
ftr-406	160	16	the	the	DET
ftr-406	160	17	two	two	NUM
ftr-406	160	18	subsections	subsection	NOUN
ftr-406	160	19	.	.	PUNCT
ftr-406	161	1	the	the	DET
ftr-406	161	2	first	first	ADJ
ftr-406	161	3	such	such	ADJ
ftr-406	161	4	change	change	NOUN
ftr-406	161	5	occurred	occur	VERB
ftr-406	161	6	with	with	ADP
ftr-406	161	7	respect	respect	NOUN
ftr-406	161	8	to	to	ADP
ftr-406	161	9	the	the	DET
ftr-406	161	10	capitalization	capitalization	NOUN
ftr-406	161	11	requirements	requirement	NOUN
ftr-406	161	12	applicable	applicable	ADJ
ftr-406	161	13	to	to	ADP
ftr-406	161	14	payments	payment	NOUN
ftr-406	161	15	under	under	ADP
ftr-406	161	16	sections	section	NOUN
ftr-406	161	17	707(a	707(a	NUM
ftr-406	161	18	)	)	PUNCT
ftr-406	161	19	and	and	CCONJ
ftr-406	161	20	707(c).24	707(c).24	NUM
ftr-406	161	21	following	follow	VERB
ftr-406	161	22	the	the	DET
ftr-406	161	23	enactment	enactment	NOUN
ftr-406	161	24	of	of	ADP
ftr-406	161	25	section	section	NOUN
ftr-406	161	26	707	707	NUM
ftr-406	161	27	,	,	PUNCT
ftr-406	161	28	it	it	PRON
ftr-406	161	29	was	be	AUX
ftr-406	161	30	generally	generally	ADV
ftr-406	161	31	accepted	accept	VERB
ftr-406	161	32	that	that	SCONJ
ftr-406	161	33	section	section	NOUN
ftr-406	161	34	707(a	707(a	PROPN
ftr-406	161	35	)	)	PUNCT
ftr-406	161	36	payments	payment	NOUN
ftr-406	161	37	were	be	AUX
ftr-406	161	38	subject	subject	ADJ
ftr-406	161	39	to	to	ADP
ftr-406	161	40	the	the	DET
ftr-406	161	41	capitalization	capitalization	NOUN
ftr-406	161	42	rules	rule	NOUN
ftr-406	161	43	of	of	ADP
ftr-406	161	44	section	section	NOUN
ftr-406	161	45	263	263	NUM
ftr-406	161	46	.	.	PUNCT
ftr-406	162	1	however	however	ADV
ftr-406	162	2	,	,	PUNCT
ftr-406	162	3	the	the	DET
ftr-406	162	4	limited	limited	ADJ
ftr-406	162	5	reference	reference	NOUN
ftr-406	162	6	in	in	ADP
ftr-406	162	7	section	section	NOUN
ftr-406	162	8	707(c	707(c	PROPN
ftr-406	162	9	)	)	PUNCT
ftr-406	162	10	to	to	ADP
ftr-406	162	11	sections	section	NOUN
ftr-406	162	12	61(a	61(a	NUM
ftr-406	162	13	)	)	PUNCT
ftr-406	162	14	and	and	CCONJ
ftr-406	162	15	162(a	162(a	NOUN
ftr-406	162	16	)	)	PUNCT
ftr-406	162	17	emboldened	embolden	VERB
ftr-406	162	18	some	some	DET
ftr-406	162	19	practitioners	practitioner	NOUN
ftr-406	162	20	to	to	PART
ftr-406	162	21	suggest	suggest	VERB
ftr-406	162	22	that	that	SCONJ
ftr-406	162	23	guaranteed	guarantee	VERB
ftr-406	162	24	payments	payment	NOUN
ftr-406	162	25	were	be	AUX
ftr-406	162	26	not	not	PART
ftr-406	162	27	subject	subject	ADJ
ftr-406	162	28	to	to	ADP
ftr-406	162	29	the	the	DET
ftr-406	162	30	capitalization	capitalization	NOUN
ftr-406	162	31	requirements	requirement	NOUN
ftr-406	162	32	of	of	ADP
ftr-406	162	33	the	the	DET
ftr-406	162	34	code	code	NOUN
ftr-406	162	35	.	.	PUNCT
ftr-406	163	1	once	once	SCONJ
ftr-406	163	2	this	this	DET
ftr-406	163	3	issue	issue	NOUN
ftr-406	163	4	was	be	AUX
ftr-406	163	5	identified	identify	VERB
ftr-406	163	6	,	,	PUNCT
ftr-406	163	7	the	the	DET
ftr-406	163	8	service	service	NOUN
ftr-406	163	9	and	and	CCONJ
ftr-406	163	10	the	the	DET
ftr-406	163	11	courts	court	NOUN
ftr-406	163	12	did	do	AUX
ftr-406	163	13	not	not	PART
ftr-406	163	14	hesitate	hesitate	VERB
ftr-406	163	15	to	to	PART
ftr-406	163	16	expand	expand	VERB
ftr-406	163	17	the	the	DET
ftr-406	163	18	number	number	NOUN
ftr-406	163	19	of	of	ADP
ftr-406	163	20	sections	section	NOUN
ftr-406	163	21	beyond	beyond	ADP
ftr-406	163	22	those	those	PRON
ftr-406	163	23	to	to	PART
ftr-406	163	24	which	which	PRON
ftr-406	163	25	guaranteed	guarantee	VERB
ftr-406	163	26	payments	payment	NOUN
ftr-406	163	27	are	be	AUX
ftr-406	163	28	2006	2006	NUM
ftr-406	163	29	]	]	PUNCT
ftr-406	163	30	the	the	DET
ftr-406	163	31	lazarus	lazarus	PROPN
ftr-406	163	32	effect	effect	NOUN
ftr-406	163	33	347	347	NUM
ftr-406	163	34	25	25	NUM
ftr-406	163	35	.	.	PUNCT
ftr-406	164	1	cagle	cagle	PROPN
ftr-406	164	2	v.	v.	ADP
ftr-406	164	3	comm’r	comm’r	NOUN
ftr-406	164	4	,	,	PUNCT
ftr-406	164	5	63	63	NUM
ftr-406	164	6	t.c	t.c	PROPN
ftr-406	164	7	.	.	PROPN
ftr-406	164	8	86	86	NUM
ftr-406	164	9	(	(	PUNCT
ftr-406	164	10	1974	1974	NUM
ftr-406	164	11	)	)	PUNCT
ftr-406	164	12	,	,	PUNCT
ftr-406	164	13	aff’d	aff’d	VERB
ftr-406	164	14	,	,	PUNCT
ftr-406	164	15	539	539	NUM
ftr-406	164	16	f.2d	f.2d	ADP
ftr-406	164	17	409	409	NUM
ftr-406	164	18	(	(	PUNCT
ftr-406	164	19	5th	5th	ADJ
ftr-406	164	20	cir	cir	NOUN
ftr-406	164	21	.	.	PUNCT
ftr-406	164	22	1976	1976	NUM
ftr-406	164	23	)	)	PUNCT
ftr-406	164	24	;	;	PUNCT
ftr-406	164	25	rev	rev	PROPN
ftr-406	164	26	.	.	PROPN
ftr-406	165	1	rul	rul	NOUN
ftr-406	165	2	.	.	PUNCT
ftr-406	166	1	75	75	NUM
ftr-406	166	2	-	-	SYM
ftr-406	166	3	214	214	NUM
ftr-406	166	4	,	,	PUNCT
ftr-406	166	5	1975	1975	NUM
ftr-406	166	6	-	-	SYM
ftr-406	166	7	1	1	NUM
ftr-406	166	8	c.b	c.b	PROPN
ftr-406	166	9	.	.	PROPN
ftr-406	166	10	185	185	NUM
ftr-406	166	11	.	.	PUNCT
ftr-406	167	1	the	the	DET
ftr-406	167	2	courts	court	NOUN
ftr-406	167	3	also	also	ADV
ftr-406	167	4	confronted	confront	VERB
ftr-406	167	5	the	the	DET
ftr-406	167	6	question	question	NOUN
ftr-406	167	7	of	of	ADP
ftr-406	167	8	whether	whether	SCONJ
ftr-406	167	9	the	the	DET
ftr-406	167	10	reference	reference	NOUN
ftr-406	167	11	to	to	ADP
ftr-406	167	12	§	§	PROPN
ftr-406	167	13	61(a	61(a	NUM
ftr-406	167	14	)	)	PUNCT
ftr-406	167	15	in	in	ADP
ftr-406	167	16	§	§	PROPN
ftr-406	167	17	707(c	707(c	PROPN
ftr-406	167	18	)	)	PUNCT
ftr-406	167	19	incorporated	incorporate	VERB
ftr-406	167	20	other	other	ADJ
ftr-406	167	21	provisions	provision	NOUN
ftr-406	167	22	of	of	ADP
ftr-406	167	23	the	the	DET
ftr-406	167	24	code	code	NOUN
ftr-406	167	25	pertaining	pertain	VERB
ftr-406	167	26	to	to	ADP
ftr-406	167	27	exclusions	exclusion	NOUN
ftr-406	167	28	from	from	ADP
ftr-406	167	29	gross	gross	ADJ
ftr-406	167	30	income	income	NOUN
ftr-406	167	31	as	as	ADV
ftr-406	167	32	well	well	ADV
ftr-406	167	33	.	.	PUNCT
ftr-406	168	1	in	in	ADP
ftr-406	168	2	carey	carey	PROPN
ftr-406	168	3	v.	v.	PROPN
ftr-406	168	4	united	united	PROPN
ftr-406	168	5	states	states	PROPN
ftr-406	168	6	,	,	PUNCT
ftr-406	168	7	427	427	NUM
ftr-406	168	8	f.2d	f.2d	NOUN
ftr-406	168	9	763	763	NUM
ftr-406	168	10	(	(	PUNCT
ftr-406	168	11	ct	ct	PROPN
ftr-406	168	12	.	.	PUNCT
ftr-406	168	13	cl	cl	NOUN
ftr-406	168	14	.	.	PUNCT
ftr-406	168	15	1970	1970	NUM
ftr-406	168	16	)	)	PUNCT
ftr-406	168	17	,	,	PUNCT
ftr-406	168	18	the	the	DET
ftr-406	168	19	court	court	NOUN
ftr-406	168	20	concluded	conclude	VERB
ftr-406	168	21	that	that	SCONJ
ftr-406	168	22	guaranteed	guarantee	VERB
ftr-406	168	23	payments	payment	NOUN
ftr-406	168	24	in	in	ADP
ftr-406	168	25	the	the	DET
ftr-406	168	26	form	form	NOUN
ftr-406	168	27	of	of	ADP
ftr-406	168	28	salary	salary	NOUN
ftr-406	168	29	received	receive	VERB
ftr-406	168	30	by	by	ADP
ftr-406	168	31	a	a	DET
ftr-406	168	32	partner	partner	NOUN
ftr-406	168	33	for	for	ADP
ftr-406	168	34	services	service	NOUN
ftr-406	168	35	performed	perform	VERB
ftr-406	168	36	abroad	abroad	ADV
ftr-406	168	37	were	be	AUX
ftr-406	168	38	excludable	excludable	ADJ
ftr-406	168	39	from	from	ADP
ftr-406	168	40	the	the	DET
ftr-406	168	41	partner	partner	NOUN
ftr-406	168	42	’s	’s	PART
ftr-406	168	43	gross	gross	ADJ
ftr-406	168	44	income	income	NOUN
ftr-406	168	45	under	under	ADP
ftr-406	168	46	§	§	PROPN
ftr-406	168	47	911	911	NUM
ftr-406	168	48	.	.	PUNCT
ftr-406	169	1	the	the	DET
ftr-406	169	2	court	court	NOUN
ftr-406	169	3	reasoned	reason	VERB
ftr-406	169	4	that	that	SCONJ
ftr-406	169	5	§	§	PROPN
ftr-406	169	6	707(c	707(c	PROPN
ftr-406	169	7	)	)	PUNCT
ftr-406	169	8	’s	’s	PART
ftr-406	169	9	reference	reference	NOUN
ftr-406	169	10	to	to	ADP
ftr-406	169	11	§	§	PROPN
ftr-406	169	12	61(a	61(a	NUM
ftr-406	169	13	)	)	PUNCT
ftr-406	169	14	included	include	VERB
ftr-406	169	15	the	the	DET
ftr-406	169	16	phrase	phrase	NOUN
ftr-406	169	17	“	"	PUNCT
ftr-406	169	18	[	[	X
ftr-406	169	19	e]xcept	e]xcept	AUX
ftr-406	169	20	as	as	ADP
ftr-406	169	21	otherwise	otherwise	ADV
ftr-406	169	22	provided	provide	VERB
ftr-406	169	23	in	in	ADP
ftr-406	169	24	this	this	DET
ftr-406	169	25	subtitle	subtitle	NOUN
ftr-406	169	26	.	.	PUNCT
ftr-406	169	27	”	"	PUNCT
ftr-406	170	1	the	the	DET
ftr-406	170	2	court	court	NOUN
ftr-406	170	3	rejected	reject	VERB
ftr-406	170	4	the	the	DET
ftr-406	170	5	argument	argument	NOUN
ftr-406	170	6	that	that	SCONJ
ftr-406	170	7	the	the	DET
ftr-406	170	8	guaranteed	guarantee	VERB
ftr-406	170	9	payments	payment	NOUN
ftr-406	170	10	represented	represent	VERB
ftr-406	170	11	a	a	DET
ftr-406	170	12	portion	portion	NOUN
ftr-406	170	13	of	of	ADP
ftr-406	170	14	the	the	DET
ftr-406	170	15	partner	partner	NOUN
ftr-406	170	16	’s	’s	PART
ftr-406	170	17	distributive	distributive	ADJ
ftr-406	170	18	share	share	NOUN
ftr-406	170	19	of	of	ADP
ftr-406	170	20	partnership	partnership	NOUN
ftr-406	170	21	income	income	NOUN
ftr-406	170	22	for	for	ADP
ftr-406	170	23	purposes	purpose	NOUN
ftr-406	170	24	of	of	ADP
ftr-406	170	25	§	§	PROPN
ftr-406	170	26	911	911	NUM
ftr-406	170	27	.	.	PUNCT
ftr-406	171	1	see	see	VERB
ftr-406	171	2	miller	miller	PROPN
ftr-406	172	1	v.	v.	ADP
ftr-406	172	2	comm’r	comm’r	NOUN
ftr-406	172	3	,	,	PUNCT
ftr-406	172	4	52	52	NUM
ftr-406	172	5	t.c	t.c	NOUN
ftr-406	172	6	.	.	PROPN
ftr-406	172	7	752	752	NUM
ftr-406	172	8	(	(	PUNCT
ftr-406	172	9	1969	1969	NUM
ftr-406	172	10	)	)	PUNCT
ftr-406	172	11	,	,	PUNCT
ftr-406	172	12	acq	acq	PROPN
ftr-406	172	13	.	.	PUNCT
ftr-406	172	14	(	(	PUNCT
ftr-406	172	15	interpreting	interpret	VERB
ftr-406	172	16	§	§	PROPN
ftr-406	172	17	707(c	707(c	PROPN
ftr-406	172	18	)	)	PUNCT
ftr-406	172	19	in	in	ADP
ftr-406	172	20	the	the	DET
ftr-406	172	21	same	same	ADJ
ftr-406	172	22	manner	manner	NOUN
ftr-406	172	23	as	as	ADP
ftr-406	172	24	as	as	ADP
ftr-406	172	25	the	the	DET
ftr-406	172	26	court	court	NOUN
ftr-406	172	27	in	in	ADP
ftr-406	172	28	carey	carey	PROPN
ftr-406	172	29	)	)	PUNCT
ftr-406	172	30	.	.	PUNCT
ftr-406	173	1	similarly	similarly	ADV
ftr-406	173	2	,	,	PUNCT
ftr-406	173	3	in	in	ADP
ftr-406	173	4	armstrong	armstrong	PROPN
ftr-406	173	5	v.	v.	PROPN
ftr-406	173	6	phinney	phinney	PROPN
ftr-406	173	7	,	,	PUNCT
ftr-406	173	8	394	394	NUM
ftr-406	173	9	f.2d	f.2d	NUM
ftr-406	173	10	661	661	NUM
ftr-406	173	11	(	(	PUNCT
ftr-406	173	12	5th	5th	ADJ
ftr-406	173	13	cir	cir	NOUN
ftr-406	173	14	.	.	PUNCT
ftr-406	173	15	1968	1968	NUM
ftr-406	173	16	)	)	PUNCT
ftr-406	173	17	,	,	PUNCT
ftr-406	173	18	the	the	DET
ftr-406	173	19	court	court	NOUN
ftr-406	173	20	stated	state	VERB
ftr-406	173	21	that	that	SCONJ
ftr-406	173	22	,	,	PUNCT
ftr-406	173	23	if	if	SCONJ
ftr-406	173	24	the	the	DET
ftr-406	173	25	benefits	benefit	NOUN
ftr-406	173	26	involved	involve	VERB
ftr-406	173	27	in	in	ADP
ftr-406	173	28	that	that	DET
ftr-406	173	29	case	case	NOUN
ftr-406	173	30	were	be	AUX
ftr-406	173	31	found	find	VERB
ftr-406	173	32	to	to	PART
ftr-406	173	33	be	be	AUX
ftr-406	173	34	guaranteed	guarantee	VERB
ftr-406	173	35	payments	payment	NOUN
ftr-406	173	36	,	,	PUNCT
ftr-406	173	37	they	they	PRON
ftr-406	173	38	would	would	AUX
ftr-406	173	39	be	be	AUX
ftr-406	173	40	excludable	excludable	ADJ
ftr-406	173	41	from	from	ADP
ftr-406	173	42	the	the	DET
ftr-406	173	43	gross	gross	ADJ
ftr-406	173	44	income	income	NOUN
ftr-406	173	45	of	of	ADP
ftr-406	173	46	the	the	DET
ftr-406	173	47	recipient	recipient	NOUN
ftr-406	173	48	partner	partner	NOUN
ftr-406	173	49	under	under	ADP
ftr-406	173	50	§	§	PROPN
ftr-406	173	51	119	119	NUM
ftr-406	173	52	as	as	ADP
ftr-406	173	53	a	a	DET
ftr-406	173	54	result	result	NOUN
ftr-406	173	55	of	of	ADP
ftr-406	173	56	§	§	PROPN
ftr-406	173	57	707(c	707(c	PROPN
ftr-406	173	58	)	)	PUNCT
ftr-406	173	59	’s	’s	PART
ftr-406	173	60	reference	reference	NOUN
ftr-406	173	61	to	to	ADP
ftr-406	173	62	§	§	PROPN
ftr-406	173	63	61(a	61(a	NUM
ftr-406	173	64	)	)	PUNCT
ftr-406	173	65	.	.	PUNCT
ftr-406	174	1	but	but	CCONJ
ftr-406	174	2	see	see	VERB
ftr-406	174	3	rev	rev	PROPN
ftr-406	174	4	.	.	PROPN
ftr-406	174	5	rul	rul	PROPN
ftr-406	174	6	.	.	PUNCT
ftr-406	175	1	91	91	NUM
ftr-406	175	2	-	-	SYM
ftr-406	175	3	26	26	NUM
ftr-406	175	4	,	,	PUNCT
ftr-406	175	5	1991	1991	NUM
ftr-406	175	6	-	-	SYM
ftr-406	175	7	1	1	NUM
ftr-406	175	8	c.b	c.b	PROPN
ftr-406	175	9	.	.	PROPN
ftr-406	176	1	184	184	NUM
ftr-406	176	2	(	(	PUNCT
ftr-406	176	3	accident	accident	NOUN
ftr-406	176	4	and	and	CCONJ
ftr-406	176	5	health	health	NOUN
ftr-406	176	6	insurance	insurance	NOUN
ftr-406	176	7	premiums	premium	NOUN
ftr-406	176	8	paid	pay	VERB
ftr-406	176	9	by	by	ADP
ftr-406	176	10	a	a	DET
ftr-406	176	11	partnership	partnership	NOUN
ftr-406	176	12	on	on	ADP
ftr-406	176	13	behalf	behalf	NOUN
ftr-406	176	14	of	of	ADP
ftr-406	176	15	its	its	PRON
ftr-406	176	16	partners	partner	NOUN
ftr-406	176	17	are	be	AUX
ftr-406	176	18	includable	includable	ADJ
ftr-406	176	19	in	in	ADP
ftr-406	176	20	the	the	DET
ftr-406	176	21	partners	partner	NOUN
ftr-406	176	22	’	'	PUNCT
ftr-406	176	23	gross	gross	ADJ
ftr-406	176	24	incomes	income	NOUN
ftr-406	176	25	because	because	SCONJ
ftr-406	176	26	the	the	DET
ftr-406	176	27	premiums	premium	NOUN
ftr-406	176	28	are	be	AUX
ftr-406	176	29	treated	treat	VERB
ftr-406	176	30	as	as	ADP
ftr-406	176	31	a	a	DET
ftr-406	176	32	distributive	distributive	ADJ
ftr-406	176	33	share	share	NOUN
ftr-406	176	34	of	of	ADP
ftr-406	176	35	partnership	partnership	NOUN
ftr-406	176	36	income	income	NOUN
ftr-406	176	37	under	under	ADP
ftr-406	176	38	§	§	PROPN
ftr-406	176	39	707(c	707(c	PROPN
ftr-406	176	40	)	)	PUNCT
ftr-406	176	41	)	)	PUNCT
ftr-406	176	42	;	;	PUNCT
ftr-406	176	43	g.c.m	g.c.m	X
ftr-406	176	44	.	.	PUNCT
ftr-406	176	45	34173	34173	NUM
ftr-406	176	46	(	(	PUNCT
ftr-406	176	47	arguing	argue	VERB
ftr-406	176	48	that	that	SCONJ
ftr-406	176	49	a	a	DET
ftr-406	176	50	partner	partner	NOUN
ftr-406	176	51	can	can	AUX
ftr-406	176	52	not	not	PART
ftr-406	176	53	be	be	AUX
ftr-406	176	54	treated	treat	VERB
ftr-406	176	55	as	as	ADP
ftr-406	176	56	an	an	DET
ftr-406	176	57	employee	employee	NOUN
ftr-406	176	58	of	of	ADP
ftr-406	176	59	the	the	DET
ftr-406	176	60	partnership	partnership	NOUN
ftr-406	176	61	even	even	ADV
ftr-406	176	62	if	if	SCONJ
ftr-406	176	63	the	the	DET
ftr-406	176	64	partner	partner	NOUN
ftr-406	176	65	is	be	AUX
ftr-406	176	66	treated	treat	VERB
ftr-406	176	67	as	as	ADP
ftr-406	176	68	“	"	PUNCT
ftr-406	176	69	one	one	NUM
ftr-406	176	70	who	who	PRON
ftr-406	176	71	is	be	AUX
ftr-406	176	72	not	not	PART
ftr-406	176	73	a	a	DET
ftr-406	176	74	partner	partner	NOUN
ftr-406	176	75	”	"	PUNCT
ftr-406	176	76	under	under	ADP
ftr-406	176	77	§	§	PROPN
ftr-406	176	78	707(a	707(a	PROPN
ftr-406	176	79	)	)	PUNCT
ftr-406	176	80	or	or	CCONJ
ftr-406	176	81	“	"	PUNCT
ftr-406	176	82	one	one	NUM
ftr-406	176	83	who	who	PRON
ftr-406	176	84	is	be	AUX
ftr-406	176	85	not	not	PART
ftr-406	176	86	a	a	DET
ftr-406	176	87	member	member	NOUN
ftr-406	176	88	of	of	ADP
ftr-406	176	89	the	the	DET
ftr-406	176	90	partnership	partnership	NOUN
ftr-406	176	91	”	"	PUNCT
ftr-406	176	92	under	under	ADP
ftr-406	176	93	§	§	PROPN
ftr-406	176	94	707(c	707(c	PROPN
ftr-406	176	95	)	)	PUNCT
ftr-406	176	96	)	)	PUNCT
ftr-406	176	97	.	.	PUNCT
ftr-406	177	1	accord	accord	PROPN
ftr-406	177	2	rev	rev	PROPN
ftr-406	177	3	.	.	PROPN
ftr-406	177	4	rul	rul	PROPN
ftr-406	177	5	.	.	PUNCT
ftr-406	178	1	69	69	NUM
ftr-406	178	2	-	-	SYM
ftr-406	178	3	184	184	NUM
ftr-406	178	4	,	,	PUNCT
ftr-406	178	5	1969	1969	NUM
ftr-406	178	6	-	-	SYM
ftr-406	178	7	1	1	NUM
ftr-406	178	8	c.b	c.b	PROPN
ftr-406	178	9	.	.	PROPN
ftr-406	178	10	256	256	NUM
ftr-406	178	11	(	(	PUNCT
ftr-406	178	12	bona	bona	X
ftr-406	178	13	fide	fide	ADJ
ftr-406	178	14	members	member	NOUN
ftr-406	178	15	of	of	ADP
ftr-406	178	16	a	a	DET
ftr-406	178	17	partnership	partnership	NOUN
ftr-406	178	18	are	be	AUX
ftr-406	178	19	not	not	PART
ftr-406	178	20	employees	employee	NOUN
ftr-406	178	21	of	of	ADP
ftr-406	178	22	the	the	DET
ftr-406	178	23	partnership	partnership	NOUN
ftr-406	178	24	for	for	ADP
ftr-406	178	25	purposes	purpose	NOUN
ftr-406	178	26	of	of	ADP
ftr-406	178	27	fica	fica	PROPN
ftr-406	178	28	,	,	PUNCT
ftr-406	178	29	futa	futa	PROPN
ftr-406	178	30	,	,	PUNCT
ftr-406	178	31	and	and	CCONJ
ftr-406	178	32	income	income	NOUN
ftr-406	178	33	tax	tax	NOUN
ftr-406	178	34	withholding	withholding	NOUN
ftr-406	178	35	)	)	PUNCT
ftr-406	178	36	.	.	PUNCT
ftr-406	179	1	26	26	NUM
ftr-406	179	2	.	.	PUNCT
ftr-406	179	3	tax	tax	NOUN
ftr-406	179	4	reform	reform	PROPN
ftr-406	179	5	act	act	NOUN
ftr-406	179	6	of	of	ADP
ftr-406	179	7	1976	1976	NUM
ftr-406	179	8	,	,	PUNCT
ftr-406	179	9	pub	pub	NOUN
ftr-406	179	10	.	.	PUNCT
ftr-406	180	1	l.	l.	PROPN
ftr-406	180	2	no	no	INTJ
ftr-406	180	3	.	.	PROPN
ftr-406	181	1	94	94	NUM
ftr-406	181	2	-	-	SYM
ftr-406	181	3	455	455	NUM
ftr-406	181	4	,	,	PUNCT
ftr-406	181	5	§	§	PROPN
ftr-406	181	6	213(b)(3	213(b)(3	NUM
ftr-406	181	7	)	)	PUNCT
ftr-406	181	8	,	,	PUNCT
ftr-406	181	9	90	90	NUM
ftr-406	181	10	stat	stat	NOUN
ftr-406	181	11	.	.	PUNCT
ftr-406	182	1	1520	1520	NUM
ftr-406	182	2	,	,	PUNCT
ftr-406	182	3	1547	1547	NUM
ftr-406	182	4	(	(	PUNCT
ftr-406	182	5	1976	1976	NUM
ftr-406	182	6	)	)	PUNCT
ftr-406	182	7	.	.	PUNCT
ftr-406	183	1	following	follow	VERB
ftr-406	183	2	this	this	DET
ftr-406	183	3	amendment	amendment	NOUN
ftr-406	183	4	,	,	PUNCT
ftr-406	183	5	§	§	PROPN
ftr-406	183	6	707(c	707(c	AUX
ftr-406	183	7	)	)	PUNCT
ftr-406	183	8	read	read	NOUN
ftr-406	183	9	as	as	SCONJ
ftr-406	183	10	follows	follow	VERB
ftr-406	183	11	:	:	PUNCT
ftr-406	183	12	to	to	ADP
ftr-406	183	13	the	the	DET
ftr-406	183	14	extent	extent	NOUN
ftr-406	183	15	determined	determine	VERB
ftr-406	183	16	without	without	ADP
ftr-406	183	17	regard	regard	NOUN
ftr-406	183	18	to	to	ADP
ftr-406	183	19	the	the	DET
ftr-406	183	20	income	income	NOUN
ftr-406	183	21	of	of	ADP
ftr-406	183	22	the	the	DET
ftr-406	183	23	partnership	partnership	NOUN
ftr-406	183	24	,	,	PUNCT
ftr-406	183	25	payments	payment	NOUN
ftr-406	183	26	to	to	ADP
ftr-406	183	27	a	a	DET
ftr-406	183	28	partner	partner	NOUN
ftr-406	183	29	for	for	ADP
ftr-406	183	30	services	service	NOUN
ftr-406	183	31	or	or	CCONJ
ftr-406	183	32	the	the	DET
ftr-406	183	33	use	use	NOUN
ftr-406	183	34	of	of	ADP
ftr-406	183	35	capital	capital	NOUN
ftr-406	183	36	shall	shall	AUX
ftr-406	183	37	be	be	AUX
ftr-406	183	38	considered	consider	VERB
ftr-406	183	39	as	as	SCONJ
ftr-406	183	40	made	make	VERB
ftr-406	183	41	to	to	ADP
ftr-406	183	42	one	one	NUM
ftr-406	183	43	who	who	PRON
ftr-406	183	44	is	be	AUX
ftr-406	183	45	not	not	PART
ftr-406	183	46	a	a	DET
ftr-406	183	47	member	member	NOUN
ftr-406	183	48	of	of	ADP
ftr-406	183	49	the	the	DET
ftr-406	183	50	partnership	partnership	NOUN
ftr-406	183	51	,	,	PUNCT
ftr-406	183	52	but	but	CCONJ
ftr-406	183	53	only	only	ADV
ftr-406	183	54	for	for	ADP
ftr-406	183	55	the	the	DET
ftr-406	183	56	purposes	purpose	NOUN
ftr-406	183	57	of	of	ADP
ftr-406	183	58	section	section	NOUN
ftr-406	183	59	61(a	61(a	NUM
ftr-406	183	60	)	)	PUNCT
ftr-406	183	61	(	(	PUNCT
ftr-406	183	62	relating	relate	VERB
ftr-406	183	63	to	to	ADP
ftr-406	183	64	gross	gross	ADJ
ftr-406	183	65	income	income	NOUN
ftr-406	183	66	)	)	PUNCT
ftr-406	183	67	and	and	CCONJ
ftr-406	183	68	,	,	PUNCT
ftr-406	183	69	subject	subject	ADJ
ftr-406	183	70	to	to	ADP
ftr-406	183	71	section	section	NOUN
ftr-406	183	72	263	263	NUM
ftr-406	183	73	,	,	PUNCT
ftr-406	183	74	for	for	ADP
ftr-406	183	75	purposes	purpose	NOUN
ftr-406	183	76	of	of	ADP
ftr-406	183	77	section	section	NOUN
ftr-406	183	78	162(a	162(a	PROPN
ftr-406	183	79	)	)	PUNCT
ftr-406	183	80	(	(	PUNCT
ftr-406	183	81	relating	relate	VERB
ftr-406	183	82	to	to	ADP
ftr-406	183	83	trade	trade	NOUN
ftr-406	183	84	or	or	CCONJ
ftr-406	183	85	business	business	NOUN
ftr-406	183	86	expenses	expense	NOUN
ftr-406	183	87	)	)	PUNCT
ftr-406	183	88	.	.	PUNCT
ftr-406	184	1	interestingly	interestingly	ADV
ftr-406	184	2	,	,	PUNCT
ftr-406	184	3	the	the	DET
ftr-406	184	4	original	original	ADJ
ftr-406	184	5	house	house	NOUN
ftr-406	184	6	bill	bill	NOUN
ftr-406	184	7	regarding	regard	VERB
ftr-406	184	8	this	this	DET
ftr-406	184	9	amendment	amendment	NOUN
ftr-406	184	10	made	make	VERB
ftr-406	184	11	it	it	PRON
ftr-406	184	12	applicable	applicable	ADJ
ftr-406	184	13	to	to	ADP
ftr-406	184	14	all	all	DET
ftr-406	184	15	taxable	taxable	ADJ
ftr-406	184	16	years	year	NOUN
ftr-406	184	17	to	to	PART
ftr-406	184	18	which	which	PRON
ftr-406	184	19	the	the	DET
ftr-406	184	20	1954	1954	NUM
ftr-406	184	21	code	code	NOUN
ftr-406	184	22	applied	apply	VERB
ftr-406	184	23	on	on	ADP
ftr-406	184	24	the	the	DET
ftr-406	184	25	rationale	rationale	NOUN
ftr-406	184	26	that	that	SCONJ
ftr-406	184	27	the	the	DET
ftr-406	184	28	provision	provision	NOUN
ftr-406	184	29	merely	merely	ADV
ftr-406	184	30	declared	declare	VERB
ftr-406	184	31	and	and	CCONJ
ftr-406	184	32	clarified	clarify	VERB
ftr-406	184	33	existing	exist	VERB
ftr-406	184	34	law	law	NOUN
ftr-406	184	35	.	.	PUNCT
ftr-406	185	1	h.r	h.r	PROPN
ftr-406	185	2	.	.	PROPN
ftr-406	185	3	10612	10612	NUM
ftr-406	185	4	,	,	PUNCT
ftr-406	185	5	94th	94th	ADJ
ftr-406	185	6	cong	cong	NOUN
ftr-406	185	7	.	.	PUNCT
ftr-406	186	1	§	§	PROPN
ftr-406	186	2	210(e	210(e	PROPN
ftr-406	186	3	)	)	PUNCT
ftr-406	186	4	(	(	PUNCT
ftr-406	186	5	1975	1975	NUM
ftr-406	186	6	)	)	PUNCT
ftr-406	186	7	;	;	PUNCT
ftr-406	186	8	h.r	h.r	PROPN
ftr-406	186	9	.	.	PROPN
ftr-406	186	10	rep	rep	PROPN
ftr-406	186	11	.	.	PROPN
ftr-406	187	1	no	no	INTJ
ftr-406	187	2	.	.	NOUN
ftr-406	188	1	94	94	NUM
ftr-406	188	2	-	-	SYM
ftr-406	188	3	658	658	NUM
ftr-406	188	4	,	,	PUNCT
ftr-406	188	5	at	at	ADP
ftr-406	188	6	122	122	NUM
ftr-406	188	7	(	(	PUNCT
ftr-406	188	8	1975	1975	NUM
ftr-406	188	9	)	)	PUNCT
ftr-406	188	10	,	,	PUNCT
ftr-406	188	11	reprinted	reprint	VERB
ftr-406	188	12	in	in	ADP
ftr-406	188	13	1976	1976	NUM
ftr-406	188	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-406	188	15	.	.	PUNCT
ftr-406	188	16	2897	2897	NUM
ftr-406	188	17	,	,	PUNCT
ftr-406	188	18	3017	3017	NUM
ftr-406	188	19	.	.	PUNCT
ftr-406	189	1	27	27	NUM
ftr-406	189	2	.	.	PUNCT
ftr-406	190	1	irc	irc	PROPN
ftr-406	190	2	§	§	PROPN
ftr-406	190	3	706(a	706(a	PROPN
ftr-406	190	4	)	)	PUNCT
ftr-406	190	5	;	;	PUNCT
ftr-406	190	6	regs	reg	NOUN
ftr-406	190	7	.	.	PUNCT
ftr-406	191	1	§	§	PROPN
ftr-406	191	2	1.707	1.707	NUM
ftr-406	191	3	-	-	SYM
ftr-406	191	4	1(c	1(c	NUM
ftr-406	191	5	)	)	PUNCT
ftr-406	191	6	.	.	PUNCT
ftr-406	192	1	for	for	ADP
ftr-406	192	2	a	a	DET
ftr-406	192	3	more	more	ADV
ftr-406	192	4	expansive	expansive	ADJ
ftr-406	192	5	discussion	discussion	NOUN
ftr-406	192	6	of	of	ADP
ftr-406	192	7	this	this	DET
ftr-406	192	8	issue	issue	NOUN
ftr-406	192	9	,	,	PUNCT
ftr-406	192	10	see	see	VERB
ftr-406	192	11	postlewaite	postlewaite	NOUN
ftr-406	192	12	&	&	CCONJ
ftr-406	192	13	cameron	cameron	PROPN
ftr-406	192	14	,	,	PUNCT
ftr-406	192	15	supra	supra	PROPN
ftr-406	192	16	note	note	PROPN
ftr-406	192	17	2	2	NUM
ftr-406	192	18	,	,	PUNCT
ftr-406	192	19	at	at	ADP
ftr-406	192	20	668	668	NUM
ftr-406	192	21	-	-	SYM
ftr-406	192	22	73	73	NUM
ftr-406	192	23	.	.	PUNCT
ftr-406	193	1	explicitly	explicitly	ADV
ftr-406	193	2	subject	subject	ADJ
ftr-406	193	3	under	under	ADP
ftr-406	193	4	the	the	DET
ftr-406	193	5	language	language	NOUN
ftr-406	193	6	of	of	ADP
ftr-406	193	7	section	section	NOUN
ftr-406	193	8	707(c	707(c	PROPN
ftr-406	193	9	)	)	PUNCT
ftr-406	193	10	.	.	PUNCT
ftr-406	194	1	congress25	congress25	PROPN
ftr-406	194	2	subsequently	subsequently	ADV
ftr-406	194	3	put	put	VERB
ftr-406	194	4	the	the	DET
ftr-406	194	5	capitalization	capitalization	NOUN
ftr-406	194	6	question	question	NOUN
ftr-406	194	7	to	to	PART
ftr-406	194	8	rest	rest	VERB
ftr-406	194	9	with	with	ADP
ftr-406	194	10	an	an	DET
ftr-406	194	11	amendment	amendment	NOUN
ftr-406	194	12	specifically	specifically	ADV
ftr-406	194	13	subjecting	subject	VERB
ftr-406	194	14	guaranteed	guarantee	VERB
ftr-406	194	15	payments	payment	NOUN
ftr-406	194	16	to	to	ADP
ftr-406	194	17	the	the	DET
ftr-406	194	18	rules	rule	NOUN
ftr-406	194	19	of	of	ADP
ftr-406	194	20	section	section	NOUN
ftr-406	194	21	263.26	263.26	NUM
ftr-406	194	22	regarding	regard	VERB
ftr-406	194	23	timing	timing	NOUN
ftr-406	194	24	issues	issue	NOUN
ftr-406	194	25	,	,	PUNCT
ftr-406	194	26	section	section	NOUN
ftr-406	194	27	706(a	706(a	PROPN
ftr-406	194	28	)	)	PUNCT
ftr-406	194	29	and	and	CCONJ
ftr-406	194	30	the	the	DET
ftr-406	194	31	regulations	regulation	NOUN
ftr-406	194	32	for	for	ADP
ftr-406	194	33	guaranteed	guarantee	VERB
ftr-406	194	34	payments	payment	NOUN
ftr-406	194	35	mandated	mandate	VERB
ftr-406	194	36	a	a	DET
ftr-406	194	37	matching	matching	NOUN
ftr-406	194	38	of	of	ADP
ftr-406	194	39	income	income	NOUN
ftr-406	194	40	inclusion	inclusion	NOUN
ftr-406	194	41	by	by	ADP
ftr-406	194	42	the	the	DET
ftr-406	194	43	recipient	recipient	NOUN
ftr-406	194	44	of	of	ADP
ftr-406	194	45	the	the	DET
ftr-406	194	46	guaranteed	guarantee	VERB
ftr-406	194	47	payment	payment	NOUN
ftr-406	194	48	with	with	ADP
ftr-406	194	49	the	the	DET
ftr-406	194	50	deductibility	deductibility	NOUN
ftr-406	194	51	of	of	ADP
ftr-406	194	52	the	the	DET
ftr-406	194	53	payment	payment	NOUN
ftr-406	194	54	to	to	ADP
ftr-406	194	55	the	the	DET
ftr-406	194	56	partnership	partnership	NOUN
ftr-406	194	57	.	.	PUNCT
ftr-406	195	1	if	if	SCONJ
ftr-406	195	2	the	the	DET
ftr-406	195	3	partnership	partnership	NOUN
ftr-406	195	4	were	be	AUX
ftr-406	195	5	on	on	ADP
ftr-406	195	6	a	a	DET
ftr-406	195	7	different	different	ADJ
ftr-406	195	8	accounting	accounting	NOUN
ftr-406	195	9	method27	method27	NOUN
ftr-406	195	10	348	348	NUM
ftr-406	195	11	florida	florida	PROPN
ftr-406	195	12	tax	tax	NOUN
ftr-406	195	13	review	review	NOUN
ftr-406	196	1	[	[	X
ftr-406	196	2	v0l.7:6	v0l.7:6	PROPN
ftr-406	196	3	28	28	NUM
ftr-406	196	4	.	.	PUNCT
ftr-406	197	1	irc	irc	PROPN
ftr-406	197	2	§	§	PROPN
ftr-406	197	3	§	§	PROPN
ftr-406	197	4	267(a)(2	267(a)(2	NUM
ftr-406	197	5	)	)	PUNCT
ftr-406	197	6	and	and	CCONJ
ftr-406	197	7	267(e	267(e	NOUN
ftr-406	197	8	)	)	PUNCT
ftr-406	197	9	.	.	PUNCT
ftr-406	198	1	section	section	NOUN
ftr-406	198	2	267(e	267(e	PROPN
ftr-406	198	3	)	)	PUNCT
ftr-406	198	4	specifically	specifically	ADV
ftr-406	198	5	excludes	exclude	VERB
ftr-406	198	6	guaranteed	guarantee	VERB
ftr-406	198	7	payments	payment	NOUN
ftr-406	198	8	from	from	ADP
ftr-406	198	9	the	the	DET
ftr-406	198	10	requirements	requirement	NOUN
ftr-406	198	11	of	of	ADP
ftr-406	198	12	§	§	PROPN
ftr-406	198	13	267(a)(2	267(a)(2	NUM
ftr-406	198	14	)	)	PUNCT
ftr-406	198	15	.	.	PUNCT
ftr-406	199	1	irc	irc	PROPN
ftr-406	199	2	§	§	PROPN
ftr-406	199	3	267(e)(4	267(e)(4	NUM
ftr-406	199	4	)	)	PUNCT
ftr-406	199	5	.	.	PUNCT
ftr-406	200	1	section	section	NOUN
ftr-406	200	2	267(e	267(e	PROPN
ftr-406	200	3	)	)	PUNCT
ftr-406	200	4	was	be	AUX
ftr-406	200	5	enacted	enact	VERB
ftr-406	200	6	as	as	ADP
ftr-406	200	7	part	part	NOUN
ftr-406	200	8	of	of	ADP
ftr-406	200	9	the	the	DET
ftr-406	200	10	tax	tax	NOUN
ftr-406	200	11	reform	reform	NOUN
ftr-406	200	12	act	act	NOUN
ftr-406	200	13	of	of	ADP
ftr-406	200	14	1984	1984	NUM
ftr-406	200	15	,	,	PUNCT
ftr-406	200	16	pub	pub	NOUN
ftr-406	200	17	.	.	PUNCT
ftr-406	201	1	l.	l.	PROPN
ftr-406	201	2	no	no	INTJ
ftr-406	201	3	.	.	PROPN
ftr-406	202	1	98	98	NUM
ftr-406	202	2	-	-	SYM
ftr-406	202	3	369	369	NUM
ftr-406	202	4	,	,	PUNCT
ftr-406	202	5	§	§	PROPN
ftr-406	202	6	174(a)(2	174(a)(2	NUM
ftr-406	202	7	)	)	PUNCT
ftr-406	202	8	,	,	PUNCT
ftr-406	202	9	98	98	NUM
ftr-406	202	10	stat	stat	NOUN
ftr-406	202	11	.	.	PUNCT
ftr-406	203	1	494	494	NUM
ftr-406	203	2	,	,	PUNCT
ftr-406	203	3	705	705	NUM
ftr-406	203	4	-	-	SYM
ftr-406	203	5	06	06	NUM
ftr-406	203	6	(	(	PUNCT
ftr-406	203	7	1984	1984	NUM
ftr-406	203	8	)	)	PUNCT
ftr-406	203	9	.	.	PUNCT
ftr-406	204	1	29	29	NUM
ftr-406	204	2	.	.	X
ftr-406	204	3	matching	match	VERB
ftr-406	204	4	in	in	ADP
ftr-406	204	5	the	the	DET
ftr-406	204	6	timing	timing	NOUN
ftr-406	204	7	of	of	ADP
ftr-406	204	8	the	the	DET
ftr-406	204	9	income	income	NOUN
ftr-406	204	10	inclusion	inclusion	NOUN
ftr-406	204	11	by	by	ADP
ftr-406	204	12	the	the	DET
ftr-406	204	13	partner	partner	NOUN
ftr-406	204	14	and	and	CCONJ
ftr-406	204	15	the	the	DET
ftr-406	204	16	expense	expense	NOUN
ftr-406	204	17	deduction	deduction	NOUN
ftr-406	204	18	by	by	ADP
ftr-406	204	19	the	the	DET
ftr-406	204	20	partnership	partnership	NOUN
ftr-406	204	21	is	be	AUX
ftr-406	204	22	not	not	PART
ftr-406	204	23	required	require	VERB
ftr-406	204	24	under	under	ADP
ftr-406	204	25	§	§	PROPN
ftr-406	204	26	267(a)(2	267(a)(2	NUM
ftr-406	204	27	)	)	PUNCT
ftr-406	204	28	in	in	ADP
ftr-406	204	29	connection	connection	NOUN
ftr-406	204	30	with	with	ADP
ftr-406	204	31	a	a	DET
ftr-406	204	32	transaction	transaction	NOUN
ftr-406	204	33	under	under	ADP
ftr-406	204	34	§	§	PROPN
ftr-406	204	35	707(a	707(a	PROPN
ftr-406	204	36	)	)	PUNCT
ftr-406	204	37	if	if	SCONJ
ftr-406	204	38	the	the	DET
ftr-406	204	39	partnership	partnership	NOUN
ftr-406	204	40	is	be	AUX
ftr-406	204	41	on	on	ADP
ftr-406	204	42	the	the	DET
ftr-406	204	43	cash	cash	NOUN
ftr-406	204	44	method	method	NOUN
ftr-406	204	45	and	and	CCONJ
ftr-406	204	46	the	the	DET
ftr-406	204	47	payee	payee	NOUN
ftr-406	204	48	is	be	AUX
ftr-406	204	49	on	on	ADP
ftr-406	204	50	the	the	DET
ftr-406	204	51	accrual	accrual	ADJ
ftr-406	204	52	method	method	NOUN
ftr-406	204	53	,	,	PUNCT
ftr-406	204	54	the	the	DET
ftr-406	204	55	services	service	NOUN
ftr-406	204	56	are	be	AUX
ftr-406	204	57	rendered	render	VERB
ftr-406	204	58	in	in	ADP
ftr-406	204	59	year	year	NOUN
ftr-406	204	60	1	1	NUM
ftr-406	204	61	,	,	PUNCT
ftr-406	204	62	and	and	CCONJ
ftr-406	204	63	the	the	DET
ftr-406	204	64	payment	payment	NOUN
ftr-406	204	65	is	be	AUX
ftr-406	204	66	not	not	PART
ftr-406	204	67	made	make	VERB
ftr-406	204	68	until	until	ADP
ftr-406	204	69	year	year	NOUN
ftr-406	204	70	2	2	NUM
ftr-406	204	71	.	.	PUNCT
ftr-406	205	1	such	such	DET
ftr-406	205	2	a	a	DET
ftr-406	205	3	situation	situation	NOUN
ftr-406	205	4	is	be	AUX
ftr-406	205	5	not	not	PART
ftr-406	205	6	considered	consider	VERB
ftr-406	205	7	abusive	abusive	ADJ
ftr-406	205	8	because	because	SCONJ
ftr-406	205	9	the	the	DET
ftr-406	205	10	income	income	NOUN
ftr-406	205	11	,	,	PUNCT
ftr-406	205	12	and	and	CCONJ
ftr-406	205	13	not	not	PART
ftr-406	205	14	the	the	DET
ftr-406	205	15	deduction	deduction	NOUN
ftr-406	205	16	,	,	PUNCT
ftr-406	205	17	is	be	AUX
ftr-406	205	18	accelerated	accelerate	VERB
ftr-406	205	19	as	as	ADP
ftr-406	205	20	a	a	DET
ftr-406	205	21	result	result	NOUN
ftr-406	205	22	of	of	ADP
ftr-406	205	23	the	the	DET
ftr-406	205	24	accounting	accounting	NOUN
ftr-406	205	25	methods	method	NOUN
ftr-406	205	26	of	of	ADP
ftr-406	205	27	the	the	DET
ftr-406	205	28	parties	party	NOUN
ftr-406	205	29	involved	involve	VERB
ftr-406	205	30	.	.	PUNCT
ftr-406	206	1	30	30	X
ftr-406	206	2	.	.	PUNCT
ftr-406	207	1	in	in	ADP
ftr-406	207	2	2001	2001	NUM
ftr-406	207	3	,	,	PUNCT
ftr-406	207	4	the	the	DET
ftr-406	207	5	joint	joint	ADJ
ftr-406	207	6	committee	committee	NOUN
ftr-406	207	7	on	on	ADP
ftr-406	207	8	taxation	taxation	NOUN
ftr-406	207	9	recommended	recommend	VERB
ftr-406	207	10	conformity	conformity	NOUN
ftr-406	207	11	of	of	ADP
ftr-406	207	12	the	the	DET
ftr-406	207	13	timing	timing	NOUN
ftr-406	207	14	rules	rule	NOUN
ftr-406	207	15	applicable	applicable	ADJ
ftr-406	207	16	to	to	ADP
ftr-406	207	17	guaranteed	guarantee	VERB
ftr-406	207	18	payments	payment	NOUN
ftr-406	207	19	and	and	CCONJ
ftr-406	207	20	to	to	ADP
ftr-406	207	21	transactions	transaction	NOUN
ftr-406	207	22	between	between	ADP
ftr-406	207	23	a	a	DET
ftr-406	207	24	partnership	partnership	NOUN
ftr-406	207	25	and	and	CCONJ
ftr-406	207	26	a	a	DET
ftr-406	207	27	partner	partner	NOUN
ftr-406	207	28	not	not	PART
ftr-406	207	29	acting	act	VERB
ftr-406	207	30	in	in	ADP
ftr-406	207	31	the	the	DET
ftr-406	207	32	capacity	capacity	NOUN
ftr-406	207	33	of	of	ADP
ftr-406	207	34	a	a	DET
ftr-406	207	35	partner	partner	NOUN
ftr-406	207	36	.	.	NOUN
ftr-406	207	37	2	2	NUM
ftr-406	207	38	joint	joint	ADJ
ftr-406	207	39	comm	comm	NOUN
ftr-406	207	40	.	.	PUNCT
ftr-406	208	1	on	on	ADP
ftr-406	208	2	tax’n	tax’n	NUM
ftr-406	208	3	,	,	PUNCT
ftr-406	208	4	“	"	PUNCT
ftr-406	208	5	study	study	NOUN
ftr-406	208	6	of	of	ADP
ftr-406	208	7	the	the	DET
ftr-406	208	8	overall	overall	ADJ
ftr-406	208	9	state	state	NOUN
ftr-406	208	10	of	of	ADP
ftr-406	208	11	the	the	DET
ftr-406	208	12	federal	federal	ADJ
ftr-406	208	13	tax	tax	NOUN
ftr-406	208	14	system	system	NOUN
ftr-406	208	15	and	and	CCONJ
ftr-406	208	16	recommendations	recommendation	NOUN
ftr-406	208	17	for	for	ADP
ftr-406	208	18	simplification	simplification	NOUN
ftr-406	208	19	,	,	PUNCT
ftr-406	208	20	pursuant	pursuant	ADJ
ftr-406	208	21	to	to	ADP
ftr-406	208	22	§	§	PROPN
ftr-406	208	23	8022(3)(b	8022(3)(b	NUM
ftr-406	208	24	)	)	PUNCT
ftr-406	208	25	of	of	ADP
ftr-406	208	26	the	the	DET
ftr-406	208	27	internal	internal	ADJ
ftr-406	208	28	revenue	revenue	NOUN
ftr-406	208	29	code	code	NOUN
ftr-406	208	30	of	of	ADP
ftr-406	208	31	1986	1986	NUM
ftr-406	208	32	,	,	PUNCT
ftr-406	208	33	”	"	PUNCT
ftr-406	208	34	291	291	NUM
ftr-406	208	35	-	-	SYM
ftr-406	208	36	94	94	NUM
ftr-406	208	37	(	(	PUNCT
ftr-406	208	38	jcs-3	jcs-3	NOUN
ftr-406	208	39	-	-	NUM
ftr-406	208	40	01	01	NUM
ftr-406	208	41	,	,	PUNCT
ftr-406	208	42	apr	apr	PROPN
ftr-406	208	43	.	.	PROPN
ftr-406	208	44	2001	2001	NUM
ftr-406	208	45	)	)	PUNCT
ftr-406	208	46	.	.	PUNCT
ftr-406	209	1	the	the	DET
ftr-406	209	2	joint	joint	ADJ
ftr-406	209	3	committee	committee	NOUN
ftr-406	209	4	recommended	recommend	VERB
ftr-406	209	5	that	that	SCONJ
ftr-406	209	6	the	the	DET
ftr-406	209	7	timing	timing	NOUN
ftr-406	209	8	of	of	ADP
ftr-406	209	9	the	the	DET
ftr-406	209	10	income	income	NOUN
ftr-406	209	11	inclusion	inclusion	NOUN
ftr-406	209	12	by	by	ADP
ftr-406	209	13	the	the	DET
ftr-406	209	14	partner	partner	NOUN
ftr-406	209	15	be	be	AUX
ftr-406	209	16	based	base	VERB
ftr-406	209	17	on	on	ADP
ftr-406	209	18	the	the	DET
ftr-406	209	19	partnership	partnership	NOUN
ftr-406	209	20	’s	’s	PART
ftr-406	209	21	time	time	NOUN
ftr-406	209	22	of	of	ADP
ftr-406	209	23	deduction	deduction	NOUN
ftr-406	209	24	.	.	PUNCT
ftr-406	210	1	the	the	DET
ftr-406	210	2	joint	joint	ADJ
ftr-406	210	3	committee	committee	NOUN
ftr-406	210	4	also	also	ADV
ftr-406	210	5	considered	consider	VERB
ftr-406	210	6	the	the	DET
ftr-406	210	7	repeal	repeal	NOUN
ftr-406	210	8	of	of	ADP
ftr-406	210	9	§	§	PROPN
ftr-406	210	10	707(c	707(c	PROPN
ftr-406	210	11	)	)	PUNCT
ftr-406	210	12	but	but	CCONJ
ftr-406	210	13	refused	refuse	VERB
ftr-406	210	14	to	to	PART
ftr-406	210	15	recommend	recommend	VERB
ftr-406	210	16	such	such	DET
ftr-406	210	17	a	a	DET
ftr-406	210	18	proposal	proposal	NOUN
ftr-406	210	19	on	on	ADP
ftr-406	210	20	the	the	DET
ftr-406	210	21	grounds	ground	NOUN
ftr-406	210	22	that	that	SCONJ
ftr-406	210	23	it	it	PRON
ftr-406	210	24	would	would	AUX
ftr-406	210	25	create	create	VERB
ftr-406	210	26	complexity	complexity	NOUN
ftr-406	210	27	by	by	ADP
ftr-406	210	28	eliminating	eliminate	VERB
ftr-406	210	29	the	the	DET
ftr-406	210	30	existing	exist	VERB
ftr-406	210	31	certainty	certainty	NOUN
ftr-406	210	32	surrounding	surround	VERB
ftr-406	210	33	the	the	DET
ftr-406	210	34	treatment	treatment	NOUN
ftr-406	210	35	of	of	ADP
ftr-406	210	36	guaranteed	guarantee	VERB
ftr-406	210	37	payments	payment	NOUN
ftr-406	210	38	and	and	CCONJ
ftr-406	210	39	because	because	SCONJ
ftr-406	210	40	such	such	DET
ftr-406	210	41	a	a	DET
ftr-406	210	42	proposal	proposal	NOUN
ftr-406	210	43	was	be	AUX
ftr-406	210	44	unnecessarily	unnecessarily	ADV
ftr-406	210	45	broad	broad	ADJ
ftr-406	210	46	in	in	ADP
ftr-406	210	47	curing	cure	VERB
ftr-406	210	48	the	the	DET
ftr-406	210	49	inconsistent	inconsistent	ADJ
ftr-406	210	50	timing	timing	NOUN
ftr-406	210	51	rules	rule	NOUN
ftr-406	210	52	applicable	applicable	ADJ
ftr-406	210	53	to	to	ADP
ftr-406	210	54	payments	payment	NOUN
ftr-406	210	55	under	under	ADP
ftr-406	210	56	§	§	PROPN
ftr-406	210	57	§	§	PROPN
ftr-406	210	58	707(a	707(a	PROPN
ftr-406	210	59	)	)	PUNCT
ftr-406	210	60	and	and	CCONJ
ftr-406	210	61	707(c	707(c	PROPN
ftr-406	210	62	)	)	PUNCT
ftr-406	210	63	.	.	PUNCT
ftr-406	211	1	than	than	ADP
ftr-406	211	2	the	the	DET
ftr-406	211	3	partner	partner	NOUN
ftr-406	211	4	(	(	PUNCT
ftr-406	211	5	accrual	accrual	ADJ
ftr-406	211	6	versus	versus	ADP
ftr-406	211	7	cash	cash	NOUN
ftr-406	211	8	or	or	CCONJ
ftr-406	211	9	vice	vice	NOUN
ftr-406	211	10	versa	versa	ADV
ftr-406	211	11	)	)	PUNCT
ftr-406	211	12	,	,	PUNCT
ftr-406	211	13	the	the	DET
ftr-406	211	14	accounting	accounting	NOUN
ftr-406	211	15	method	method	NOUN
ftr-406	211	16	of	of	ADP
ftr-406	211	17	the	the	DET
ftr-406	211	18	partnership	partnership	NOUN
ftr-406	211	19	controlled	control	VERB
ftr-406	211	20	the	the	DET
ftr-406	211	21	year	year	NOUN
ftr-406	211	22	of	of	ADP
ftr-406	211	23	the	the	DET
ftr-406	211	24	income	income	NOUN
ftr-406	211	25	inclusion	inclusion	NOUN
ftr-406	211	26	to	to	ADP
ftr-406	211	27	the	the	DET
ftr-406	211	28	partner	partner	NOUN
ftr-406	211	29	.	.	PUNCT
ftr-406	212	1	thus	thus	ADV
ftr-406	212	2	,	,	PUNCT
ftr-406	212	3	a	a	DET
ftr-406	212	4	cash	cash	NOUN
ftr-406	212	5	method	method	NOUN
ftr-406	212	6	partner	partner	NOUN
ftr-406	212	7	could	could	AUX
ftr-406	212	8	experience	experience	VERB
ftr-406	212	9	an	an	DET
ftr-406	212	10	acceleration	acceleration	NOUN
ftr-406	212	11	of	of	ADP
ftr-406	212	12	income	income	NOUN
ftr-406	212	13	without	without	ADP
ftr-406	212	14	receipt	receipt	NOUN
ftr-406	212	15	of	of	ADP
ftr-406	212	16	payment	payment	NOUN
ftr-406	212	17	if	if	SCONJ
ftr-406	212	18	the	the	DET
ftr-406	212	19	partnership	partnership	NOUN
ftr-406	212	20	were	be	AUX
ftr-406	212	21	an	an	DET
ftr-406	212	22	accrual	accrual	ADJ
ftr-406	212	23	method	method	NOUN
ftr-406	212	24	partnership	partnership	NOUN
ftr-406	212	25	and	and	CCONJ
ftr-406	212	26	the	the	DET
ftr-406	212	27	partner	partner	NOUN
ftr-406	212	28	was	be	AUX
ftr-406	212	29	on	on	ADP
ftr-406	212	30	the	the	DET
ftr-406	212	31	cash	cash	NOUN
ftr-406	212	32	method	method	NOUN
ftr-406	212	33	of	of	ADP
ftr-406	212	34	accounting	accounting	NOUN
ftr-406	212	35	.	.	PUNCT
ftr-406	213	1	however	however	ADV
ftr-406	213	2	,	,	PUNCT
ftr-406	213	3	section	section	NOUN
ftr-406	213	4	707(a	707(a	PROPN
ftr-406	213	5	)	)	PUNCT
ftr-406	213	6	payments	payment	NOUN
ftr-406	213	7	were	be	AUX
ftr-406	213	8	not	not	PART
ftr-406	213	9	subject	subject	ADJ
ftr-406	213	10	to	to	ADP
ftr-406	213	11	such	such	ADJ
ftr-406	213	12	matching	matching	NOUN
ftr-406	213	13	.	.	PUNCT
ftr-406	214	1	a	a	DET
ftr-406	214	2	partnership	partnership	NOUN
ftr-406	214	3	on	on	ADP
ftr-406	214	4	the	the	DET
ftr-406	214	5	accrual	accrual	ADJ
ftr-406	214	6	method	method	NOUN
ftr-406	214	7	of	of	ADP
ftr-406	214	8	accounting	accounting	NOUN
ftr-406	214	9	could	could	AUX
ftr-406	214	10	deduct	deduct	VERB
ftr-406	214	11	the	the	DET
ftr-406	214	12	payment	payment	NOUN
ftr-406	214	13	before	before	ADP
ftr-406	214	14	its	its	PRON
ftr-406	214	15	payment	payment	NOUN
ftr-406	214	16	and	and	CCONJ
ftr-406	214	17	inclusion	inclusion	NOUN
ftr-406	214	18	by	by	ADP
ftr-406	214	19	a	a	DET
ftr-406	214	20	service	service	NOUN
ftr-406	214	21	-	-	PUNCT
ftr-406	214	22	performing	perform	VERB
ftr-406	214	23	,	,	PUNCT
ftr-406	214	24	cash	cash	NOUN
ftr-406	214	25	-	-	PUNCT
ftr-406	214	26	method	method	NOUN
ftr-406	214	27	partner	partner	NOUN
ftr-406	214	28	.	.	PUNCT
ftr-406	215	1	again	again	ADV
ftr-406	215	2	such	such	ADJ
ftr-406	215	3	differences	difference	NOUN
ftr-406	215	4	and	and	CCONJ
ftr-406	215	5	their	their	PRON
ftr-406	215	6	exploitation	exploitation	NOUN
ftr-406	215	7	precipitated	precipitate	VERB
ftr-406	215	8	a	a	DET
ftr-406	215	9	congressional	congressional	ADJ
ftr-406	215	10	response	response	NOUN
ftr-406	215	11	which	which	PRON
ftr-406	215	12	subjected	subject	VERB
ftr-406	215	13	most	most	ADJ
ftr-406	215	14	section	section	NOUN
ftr-406	215	15	707(a	707(a	NUM
ftr-406	215	16	)	)	PUNCT
ftr-406	215	17	payments	payment	NOUN
ftr-406	215	18	to	to	ADP
ftr-406	215	19	the	the	DET
ftr-406	215	20	matching	matching	NOUN
ftr-406	215	21	requirements	requirement	NOUN
ftr-406	215	22	of	of	ADP
ftr-406	215	23	section	section	NOUN
ftr-406	215	24	267	267	NUM
ftr-406	215	25	,	,	PUNCT
ftr-406	215	26	which	which	PRON
ftr-406	215	27	further	far	ADV
ftr-406	215	28	minimized	minimize	VERB
ftr-406	215	29	the	the	DET
ftr-406	215	30	distinctions	distinction	NOUN
ftr-406	215	31	between	between	ADP
ftr-406	215	32	sections	section	NOUN
ftr-406	215	33	707(a	707(a	NUM
ftr-406	215	34	)	)	PUNCT
ftr-406	215	35	and	and	CCONJ
ftr-406	215	36	707(c	707(c	PROPN
ftr-406	215	37	)	)	PUNCT
ftr-406	215	38	.	.	PUNCT
ftr-406	216	1	although28	although28	VERB
ftr-406	216	2	the	the	DET
ftr-406	216	3	timing	timing	NOUN
ftr-406	216	4	of	of	ADP
ftr-406	216	5	payments	payment	NOUN
ftr-406	216	6	under	under	ADP
ftr-406	216	7	section	section	NOUN
ftr-406	216	8	707(a	707(a	PROPN
ftr-406	216	9	)	)	PUNCT
ftr-406	216	10	was	be	AUX
ftr-406	216	11	controlled	control	VERB
ftr-406	216	12	by	by	ADP
ftr-406	216	13	the	the	DET
ftr-406	216	14	accounting	accounting	NOUN
ftr-406	216	15	method	method	NOUN
ftr-406	216	16	of	of	ADP
ftr-406	216	17	the	the	DET
ftr-406	216	18	recipient	recipient	NOUN
ftr-406	216	19	partner	partner	NOUN
ftr-406	216	20	while	while	SCONJ
ftr-406	216	21	the	the	DET
ftr-406	216	22	timing	timing	NOUN
ftr-406	216	23	of	of	ADP
ftr-406	216	24	payments	payment	NOUN
ftr-406	216	25	under	under	ADP
ftr-406	216	26	section	section	NOUN
ftr-406	216	27	707(c	707(c	PROPN
ftr-406	216	28	)	)	PUNCT
ftr-406	216	29	was	be	AUX
ftr-406	216	30	controlled	control	VERB
ftr-406	216	31	by	by	ADP
ftr-406	216	32	the	the	DET
ftr-406	216	33	accounting	accounting	NOUN
ftr-406	216	34	method	method	NOUN
ftr-406	216	35	of	of	ADP
ftr-406	216	36	the	the	DET
ftr-406	216	37	partnership	partnership	NOUN
ftr-406	216	38	,	,	PUNCT
ftr-406	216	39	a	a	DET
ftr-406	216	40	matching	matching	NOUN
ftr-406	216	41	of	of	ADP
ftr-406	216	42	income	income	NOUN
ftr-406	216	43	inclusion	inclusion	NOUN
ftr-406	216	44	by	by	ADP
ftr-406	216	45	the	the	DET
ftr-406	216	46	partner	partner	NOUN
ftr-406	216	47	and	and	CCONJ
ftr-406	216	48	expense	expense	NOUN
ftr-406	216	49	deduction	deduction	NOUN
ftr-406	216	50	by	by	ADP
ftr-406	216	51	the	the	DET
ftr-406	216	52	partnership	partnership	NOUN
ftr-406	216	53	generally	generally	ADV
ftr-406	216	54	resulted	result	VERB
ftr-406	216	55	.	.	PUNCT
ftr-406	217	1	thus	thus	ADV
ftr-406	217	2	,	,	PUNCT
ftr-406	217	3	much	much	ADJ
ftr-406	217	4	of	of	ADP
ftr-406	217	5	the29	the29	ADJ
ftr-406	217	6	difference	difference	NOUN
ftr-406	217	7	in	in	ADP
ftr-406	217	8	the	the	DET
ftr-406	217	9	tax	tax	NOUN
ftr-406	217	10	treatment	treatment	NOUN
ftr-406	217	11	between	between	ADP
ftr-406	217	12	the	the	DET
ftr-406	217	13	two	two	NUM
ftr-406	217	14	types	type	NOUN
ftr-406	217	15	of	of	ADP
ftr-406	217	16	payments	payment	NOUN
ftr-406	217	17	was	be	AUX
ftr-406	217	18	rapidly	rapidly	ADV
ftr-406	217	19	eroding.30	eroding.30	NOUN
ftr-406	217	20	in	in	ADP
ftr-406	217	21	1984	1984	NUM
ftr-406	217	22	,	,	PUNCT
ftr-406	217	23	congress	congress	PROPN
ftr-406	217	24	dealt	deal	VERB
ftr-406	217	25	the	the	DET
ftr-406	217	26	final	final	ADJ
ftr-406	217	27	blow	blow	NOUN
ftr-406	217	28	to	to	ADP
ftr-406	217	29	what	what	PRON
ftr-406	217	30	little	little	ADJ
ftr-406	217	31	remained	remain	VERB
ftr-406	217	32	of	of	ADP
ftr-406	217	33	the	the	DET
ftr-406	217	34	vitality	vitality	NOUN
ftr-406	217	35	and	and	CCONJ
ftr-406	217	36	independence	independence	NOUN
ftr-406	217	37	of	of	ADP
ftr-406	217	38	section	section	NOUN
ftr-406	217	39	707(c	707(c	PROPN
ftr-406	217	40	)	)	PUNCT
ftr-406	217	41	through	through	ADP
ftr-406	217	42	its	its	PRON
ftr-406	217	43	enactment	enactment	NOUN
ftr-406	217	44	of	of	ADP
ftr-406	217	45	section	section	NOUN
ftr-406	217	46	2006	2006	NUM
ftr-406	217	47	]	]	PUNCT
ftr-406	217	48	the	the	DET
ftr-406	217	49	lazarus	lazarus	PROPN
ftr-406	217	50	effect	effect	NOUN
ftr-406	217	51	349	349	NUM
ftr-406	217	52	31	31	NUM
ftr-406	217	53	.	.	PUNCT
ftr-406	218	1	tax	tax	NOUN
ftr-406	218	2	reform	reform	PROPN
ftr-406	218	3	act	act	NOUN
ftr-406	218	4	of	of	ADP
ftr-406	218	5	1984	1984	NUM
ftr-406	218	6	,	,	PUNCT
ftr-406	218	7	pub	pub	NOUN
ftr-406	218	8	.	.	PUNCT
ftr-406	219	1	l.	l.	PROPN
ftr-406	219	2	no	no	INTJ
ftr-406	219	3	.	.	PROPN
ftr-406	220	1	98	98	NUM
ftr-406	220	2	-	-	SYM
ftr-406	220	3	369	369	NUM
ftr-406	220	4	,	,	PUNCT
ftr-406	220	5	§	§	PROPN
ftr-406	220	6	73(a	73(a	NUM
ftr-406	220	7	)	)	PUNCT
ftr-406	220	8	,	,	PUNCT
ftr-406	220	9	98	98	NUM
ftr-406	220	10	stat	stat	NOUN
ftr-406	220	11	.	.	PUNCT
ftr-406	221	1	494	494	NUM
ftr-406	221	2	,	,	PUNCT
ftr-406	221	3	591	591	NUM
ftr-406	221	4	(	(	PUNCT
ftr-406	221	5	1984	1984	NUM
ftr-406	221	6	)	)	PUNCT
ftr-406	221	7	.	.	PUNCT
ftr-406	222	1	32	32	NUM
ftr-406	222	2	.	.	X
ftr-406	223	1	for	for	ADP
ftr-406	223	2	a	a	DET
ftr-406	223	3	more	more	ADV
ftr-406	223	4	expansive	expansive	ADJ
ftr-406	223	5	discussion	discussion	NOUN
ftr-406	223	6	of	of	ADP
ftr-406	223	7	this	this	DET
ftr-406	223	8	issue	issue	NOUN
ftr-406	223	9	,	,	PUNCT
ftr-406	223	10	see	see	VERB
ftr-406	223	11	postlewaite	postlewaite	NOUN
ftr-406	223	12	&	&	CCONJ
ftr-406	223	13	cameron	cameron	PROPN
ftr-406	223	14	,	,	PUNCT
ftr-406	223	15	supra	supra	PROPN
ftr-406	223	16	note	note	PROPN
ftr-406	223	17	2	2	NUM
ftr-406	223	18	,	,	PUNCT
ftr-406	223	19	at	at	ADP
ftr-406	223	20	676	676	NUM
ftr-406	223	21	-	-	SYM
ftr-406	223	22	94	94	NUM
ftr-406	223	23	.	.	PUNCT
ftr-406	224	1	33	33	NUM
ftr-406	224	2	.	.	PUNCT
ftr-406	225	1	see	see	VERB
ftr-406	225	2	,	,	PUNCT
ftr-406	225	3	e.g.	e.g.	ADV
ftr-406	225	4	,	,	PUNCT
ftr-406	225	5	pratt	pratt	PROPN
ftr-406	225	6	v.	v.	CCONJ
ftr-406	225	7	comm’r	comm’r	PROPN
ftr-406	225	8	,	,	PUNCT
ftr-406	225	9	64	64	NUM
ftr-406	225	10	t.c	t.c	PROPN
ftr-406	225	11	.	.	PROPN
ftr-406	225	12	203	203	NUM
ftr-406	225	13	(	(	PUNCT
ftr-406	225	14	1975	1975	NUM
ftr-406	225	15	)	)	PUNCT
ftr-406	225	16	,	,	PUNCT
ftr-406	225	17	aff’d	aff’d	VERB
ftr-406	225	18	in	in	ADP
ftr-406	225	19	part	part	NOUN
ftr-406	225	20	and	and	CCONJ
ftr-406	225	21	rev’d	rev’d	NOUN
ftr-406	225	22	in	in	ADP
ftr-406	225	23	part	part	NOUN
ftr-406	225	24	,	,	PUNCT
ftr-406	225	25	550	550	NUM
ftr-406	225	26	f.2d	f.2d	NOUN
ftr-406	225	27	1023	1023	NUM
ftr-406	225	28	(	(	PUNCT
ftr-406	225	29	5th	5th	ADJ
ftr-406	225	30	cir	cir	NOUN
ftr-406	225	31	.	.	PUNCT
ftr-406	225	32	1977	1977	NUM
ftr-406	225	33	)	)	PUNCT
ftr-406	226	1	;	;	PUNCT
ftr-406	226	2	rev	rev	PROPN
ftr-406	226	3	.	.	PROPN
ftr-406	227	1	rul	rul	PROPN
ftr-406	227	2	.	.	PUNCT
ftr-406	228	1	81	81	NUM
ftr-406	228	2	-	-	SYM
ftr-406	228	3	300	300	NUM
ftr-406	228	4	,	,	PUNCT
ftr-406	228	5	1981	1981	NUM
ftr-406	228	6	-	-	SYM
ftr-406	228	7	2	2	NUM
ftr-406	228	8	c.b	c.b	PROPN
ftr-406	228	9	.	.	PROPN
ftr-406	228	10	143	143	NUM
ftr-406	228	11	;	;	PUNCT
ftr-406	228	12	rev	rev	PROPN
ftr-406	228	13	.	.	PROPN
ftr-406	229	1	rul	rul	PROPN
ftr-406	229	2	.	.	PUNCT
ftr-406	230	1	81	81	NUM
ftr-406	230	2	-	-	SYM
ftr-406	230	3	301	301	NUM
ftr-406	230	4	,	,	PUNCT
ftr-406	230	5	1981	1981	NUM
ftr-406	230	6	-	-	SYM
ftr-406	230	7	2	2	NUM
ftr-406	230	8	c.b	c.b	PROPN
ftr-406	230	9	.	.	PROPN
ftr-406	230	10	144	144	NUM
ftr-406	230	11	.	.	PUNCT
ftr-406	230	12	34	34	NUM
ftr-406	230	13	.	.	PUNCT
ftr-406	230	14	1981	1981	NUM
ftr-406	230	15	-	-	SYM
ftr-406	230	16	2	2	NUM
ftr-406	230	17	c.b	c.b	PROPN
ftr-406	230	18	.	.	PROPN
ftr-406	230	19	143	143	NUM
ftr-406	230	20	.	.	NOUN
ftr-406	230	21	35	35	NUM
ftr-406	230	22	.	.	PUNCT
ftr-406	231	1	in	in	ADP
ftr-406	231	2	this	this	DET
ftr-406	231	3	regard	regard	NOUN
ftr-406	231	4	,	,	PUNCT
ftr-406	231	5	revenue	revenue	NOUN
ftr-406	231	6	ruling	ruling	NOUN
ftr-406	231	7	81	81	NUM
ftr-406	231	8	-	-	SYM
ftr-406	231	9	300	300	NUM
ftr-406	231	10	rejected	reject	VERB
ftr-406	231	11	the	the	DET
ftr-406	231	12	position	position	NOUN
ftr-406	231	13	of	of	ADP
ftr-406	231	14	the	the	DET
ftr-406	231	15	tax	tax	NOUN
ftr-406	231	16	court	court	NOUN
ftr-406	231	17	in	in	ADP
ftr-406	231	18	pratt	pratt	PROPN
ftr-406	231	19	v.	v.	CCONJ
ftr-406	231	20	comm’r	comm’r	PROPN
ftr-406	231	21	,	,	PUNCT
ftr-406	231	22	64	64	NUM
ftr-406	231	23	t.c	t.c	PROPN
ftr-406	231	24	.	.	PROPN
ftr-406	231	25	203	203	NUM
ftr-406	231	26	(	(	PUNCT
ftr-406	231	27	1975	1975	NUM
ftr-406	231	28	)	)	PUNCT
ftr-406	231	29	,	,	PUNCT
ftr-406	231	30	aff’d	aff’d	VERB
ftr-406	231	31	in	in	ADP
ftr-406	231	32	part	part	NOUN
ftr-406	231	33	and	and	CCONJ
ftr-406	231	34	rev’d	rev’d	NOUN
ftr-406	231	35	in	in	ADP
ftr-406	231	36	part	part	NOUN
ftr-406	231	37	,	,	PUNCT
ftr-406	231	38	550	550	NUM
ftr-406	231	39	f.2d	f.2d	NOUN
ftr-406	231	40	1023	1023	NUM
ftr-406	231	41	(	(	PUNCT
ftr-406	231	42	5th	5th	ADJ
ftr-406	231	43	cir	cir	NOUN
ftr-406	231	44	.	.	PROPN
ftr-406	231	45	1977	1977	NUM
ftr-406	231	46	)	)	PUNCT
ftr-406	231	47	,	,	PUNCT
ftr-406	231	48	concluding	conclude	VERB
ftr-406	231	49	that	that	SCONJ
ftr-406	231	50	payments	payment	NOUN
ftr-406	231	51	determined	determine	VERB
ftr-406	231	52	with	with	ADP
ftr-406	231	53	respect	respect	NOUN
ftr-406	231	54	to	to	ADP
ftr-406	231	55	gross	gross	ADJ
ftr-406	231	56	rentals	rental	NOUN
ftr-406	231	57	of	of	ADP
ftr-406	231	58	the	the	DET
ftr-406	231	59	partnership	partnership	NOUN
ftr-406	231	60	were	be	AUX
ftr-406	231	61	determined	determine	VERB
ftr-406	231	62	with	with	ADP
ftr-406	231	63	regard	regard	NOUN
ftr-406	231	64	to	to	ADP
ftr-406	231	65	the	the	DET
ftr-406	231	66	income	income	NOUN
ftr-406	231	67	of	of	ADP
ftr-406	231	68	the	the	DET
ftr-406	231	69	partnership	partnership	NOUN
ftr-406	231	70	and	and	CCONJ
ftr-406	231	71	,	,	PUNCT
ftr-406	231	72	thus	thus	ADV
ftr-406	231	73	,	,	PUNCT
ftr-406	231	74	excluded	exclude	VERB
ftr-406	231	75	from	from	ADP
ftr-406	231	76	treatment	treatment	NOUN
ftr-406	231	77	under	under	ADP
ftr-406	231	78	§	§	PROPN
ftr-406	231	79	707(c	707(c	PROPN
ftr-406	231	80	)	)	PUNCT
ftr-406	231	81	.	.	PUNCT
ftr-406	232	1	36	36	NUM
ftr-406	232	2	.	.	PUNCT
ftr-406	233	1	s.	s.	PROPN
ftr-406	233	2	rep	rep	PROPN
ftr-406	233	3	.	.	PROPN
ftr-406	233	4	no	no	INTJ
ftr-406	233	5	.	.	NOUN
ftr-406	234	1	98	98	NUM
ftr-406	234	2	-	-	SYM
ftr-406	234	3	169	169	NUM
ftr-406	234	4	,	,	PUNCT
ftr-406	234	5	at	at	ADP
ftr-406	234	6	227	227	NUM
ftr-406	234	7	(	(	PUNCT
ftr-406	234	8	1984	1984	NUM
ftr-406	234	9	)	)	PUNCT
ftr-406	234	10	.	.	PUNCT
ftr-406	235	1	see	see	VERB
ftr-406	235	2	also	also	ADV
ftr-406	235	3	staff	staff	NOUN
ftr-406	235	4	of	of	ADP
ftr-406	235	5	the	the	DET
ftr-406	235	6	joint	joint	ADJ
ftr-406	235	7	comm	comm	NOUN
ftr-406	235	8	.	.	PUNCT
ftr-406	236	1	on	on	ADP
ftr-406	236	2	tax’n	tax’n	NUM
ftr-406	236	3	,	,	PUNCT
ftr-406	236	4	general	general	ADJ
ftr-406	236	5	explanation	explanation	NOUN
ftr-406	236	6	of	of	ADP
ftr-406	236	7	h.r	h.r	PROPN
ftr-406	236	8	.	.	PROPN
ftr-406	236	9	4170	4170	NUM
ftr-406	236	10	,	,	PUNCT
ftr-406	236	11	227	227	NUM
ftr-406	236	12	-	-	SYM
ftr-406	236	13	28	28	NUM
ftr-406	236	14	(	(	PUNCT
ftr-406	236	15	1984	1984	NUM
ftr-406	236	16	)	)	PUNCT
ftr-406	236	17	.	.	PUNCT
ftr-406	237	1	in	in	ADP
ftr-406	237	2	issuing	issue	VERB
ftr-406	237	3	regulations	regulation	NOUN
ftr-406	237	4	under	under	ADP
ftr-406	237	5	§	§	PROPN
ftr-406	237	6	707(a)(2	707(a)(2	NUM
ftr-406	237	7	)	)	PUNCT
ftr-406	237	8	following	follow	VERB
ftr-406	237	9	its	its	PRON
ftr-406	237	10	enactment	enactment	NOUN
ftr-406	237	11	in	in	ADP
ftr-406	237	12	1984	1984	NUM
ftr-406	237	13	,	,	PUNCT
ftr-406	237	14	the	the	DET
ftr-406	237	15	service	service	NOUN
ftr-406	237	16	did	do	AUX
ftr-406	237	17	not	not	PART
ftr-406	237	18	address	address	VERB
ftr-406	237	19	the	the	DET
ftr-406	237	20	treatment	treatment	NOUN
ftr-406	237	21	of	of	ADP
ftr-406	237	22	services	service	NOUN
ftr-406	237	23	but	but	CCONJ
ftr-406	237	24	reserved	reserved	ADJ
ftr-406	237	25	regulation	regulation	NOUN
ftr-406	237	26	§	§	PROPN
ftr-406	237	27	1.707	1.707	NUM
ftr-406	237	28	-	-	SYM
ftr-406	237	29	2	2	NUM
ftr-406	237	30	for	for	ADP
ftr-406	237	31	future	future	ADJ
ftr-406	237	32	coverage	coverage	NOUN
ftr-406	237	33	of	of	ADP
ftr-406	237	34	the	the	DET
ftr-406	237	35	issue	issue	NOUN
ftr-406	237	36	.	.	PUNCT
ftr-406	238	1	707(a)(2	707(a)(2	NUM
ftr-406	238	2	)	)	PUNCT
ftr-406	238	3	.	.	PUNCT
ftr-406	239	1	the	the	DET
ftr-406	239	2	legislative	legislative	ADJ
ftr-406	239	3	history	history	NOUN
ftr-406	239	4	behind	behind	ADP
ftr-406	239	5	the	the	DET
ftr-406	239	6	enactment	enactment	NOUN
ftr-406	239	7	suggested	suggest	VERB
ftr-406	239	8	that	that	SCONJ
ftr-406	239	9	the31	the31	NOUN
ftr-406	239	10	capacity	capacity	NOUN
ftr-406	239	11	distinction	distinction	NOUN
ftr-406	239	12	between	between	ADP
ftr-406	239	13	sections	section	NOUN
ftr-406	239	14	707(a	707(a	NUM
ftr-406	239	15	)	)	PUNCT
ftr-406	239	16	and	and	CCONJ
ftr-406	239	17	707(c	707(c	PROPN
ftr-406	239	18	)	)	PUNCT
ftr-406	239	19	warranted	warrant	VERB
ftr-406	239	20	a	a	DET
ftr-406	239	21	new	new	ADJ
ftr-406	239	22	focus	focus	NOUN
ftr-406	239	23	on	on	ADP
ftr-406	239	24	entrepreneurial	entrepreneurial	ADJ
ftr-406	239	25	risk	risk	NOUN
ftr-406	239	26	,	,	PUNCT
ftr-406	239	27	as	as	ADP
ftr-406	239	28	to	to	ADP
ftr-406	239	29	both	both	DET
ftr-406	239	30	fact	fact	NOUN
ftr-406	239	31	and	and	CCONJ
ftr-406	239	32	amount	amount	NOUN
ftr-406	239	33	of	of	ADP
ftr-406	239	34	payment	payment	NOUN
ftr-406	239	35	,	,	PUNCT
ftr-406	239	36	from	from	ADP
ftr-406	239	37	the	the	DET
ftr-406	239	38	perspective	perspective	NOUN
ftr-406	239	39	of	of	ADP
ftr-406	239	40	the	the	DET
ftr-406	239	41	recipient	recipient	NOUN
ftr-406	239	42	partner.32	partner.32	VERB
ftr-406	239	43	historically	historically	ADV
ftr-406	239	44	,	,	PUNCT
ftr-406	239	45	capacity	capacity	NOUN
ftr-406	239	46	was	be	AUX
ftr-406	239	47	determined	determine	VERB
ftr-406	239	48	by	by	ADP
ftr-406	239	49	focusing	focus	VERB
ftr-406	239	50	on	on	ADP
ftr-406	239	51	the	the	DET
ftr-406	239	52	nature	nature	NOUN
ftr-406	239	53	of	of	ADP
ftr-406	239	54	the	the	DET
ftr-406	239	55	services	service	NOUN
ftr-406	239	56	rendered	render	VERB
ftr-406	239	57	by	by	ADP
ftr-406	239	58	the	the	DET
ftr-406	239	59	partner	partner	NOUN
ftr-406	239	60	in	in	ADP
ftr-406	239	61	relation	relation	NOUN
ftr-406	239	62	to	to	ADP
ftr-406	239	63	the	the	DET
ftr-406	239	64	activities	activity	NOUN
ftr-406	239	65	of	of	ADP
ftr-406	239	66	the	the	DET
ftr-406	239	67	partnership	partnership	NOUN
ftr-406	239	68	.	.	PUNCT
ftr-406	240	1	for	for	ADP
ftr-406	240	2	example	example	NOUN
ftr-406	240	3	,	,	PUNCT
ftr-406	240	4	in	in	ADP
ftr-406	240	5	revenue	revenue	NOUN
ftr-406	240	6	ruling	rule	VERB
ftr-406	240	7	81	81	NUM
ftr-406	240	8	-	-	SYM
ftr-406	240	9	300	300	NUM
ftr-406	240	10	,	,	PUNCT
ftr-406	240	11	the	the	DET
ftr-406	240	12	general	general	ADJ
ftr-406	240	13	partners33	partners33	NOUN
ftr-406	240	14	34	34	NUM
ftr-406	240	15	of	of	ADP
ftr-406	240	16	a	a	DET
ftr-406	240	17	limited	limited	ADJ
ftr-406	240	18	partnership	partnership	NOUN
ftr-406	240	19	contributed	contribute	VERB
ftr-406	240	20	time	time	NOUN
ftr-406	240	21	and	and	CCONJ
ftr-406	240	22	effort	effort	NOUN
ftr-406	240	23	through	through	ADP
ftr-406	240	24	the	the	DET
ftr-406	240	25	rendition	rendition	NOUN
ftr-406	240	26	of	of	ADP
ftr-406	240	27	managerial	managerial	ADJ
ftr-406	240	28	activities	activity	NOUN
ftr-406	240	29	on	on	ADP
ftr-406	240	30	behalf	behalf	NOUN
ftr-406	240	31	of	of	ADP
ftr-406	240	32	the	the	DET
ftr-406	240	33	partnership	partnership	NOUN
ftr-406	240	34	in	in	ADP
ftr-406	240	35	return	return	NOUN
ftr-406	240	36	for	for	ADP
ftr-406	240	37	a	a	DET
ftr-406	240	38	fee	fee	NOUN
ftr-406	240	39	equal	equal	ADJ
ftr-406	240	40	to	to	ADP
ftr-406	240	41	5	5	NUM
ftr-406	240	42	%	%	NOUN
ftr-406	240	43	of	of	ADP
ftr-406	240	44	the	the	DET
ftr-406	240	45	gross	gross	ADJ
ftr-406	240	46	rentals	rental	NOUN
ftr-406	240	47	of	of	ADP
ftr-406	240	48	the	the	DET
ftr-406	240	49	partnership	partnership	NOUN
ftr-406	240	50	.	.	PUNCT
ftr-406	241	1	the	the	DET
ftr-406	241	2	service	service	NOUN
ftr-406	241	3	reasoned	reason	VERB
ftr-406	241	4	that	that	SCONJ
ftr-406	241	5	,	,	PUNCT
ftr-406	241	6	because	because	SCONJ
ftr-406	241	7	the	the	DET
ftr-406	241	8	partners	partner	NOUN
ftr-406	241	9	rendered	render	VERB
ftr-406	241	10	the	the	DET
ftr-406	241	11	managerial	managerial	ADJ
ftr-406	241	12	activities	activity	NOUN
ftr-406	241	13	in	in	ADP
ftr-406	241	14	their	their	PRON
ftr-406	241	15	capacity	capacity	NOUN
ftr-406	241	16	as	as	ADP
ftr-406	241	17	partners	partner	NOUN
ftr-406	241	18	,	,	PUNCT
ftr-406	241	19	section	section	NOUN
ftr-406	241	20	707(a	707(a	PROPN
ftr-406	241	21	)	)	PUNCT
ftr-406	241	22	was	be	AUX
ftr-406	241	23	inapplicable	inapplicable	ADJ
ftr-406	241	24	to	to	ADP
ftr-406	241	25	the	the	DET
ftr-406	241	26	transaction	transaction	NOUN
ftr-406	241	27	.	.	PUNCT
ftr-406	242	1	in	in	ADP
ftr-406	242	2	addition	addition	NOUN
ftr-406	242	3	,	,	PUNCT
ftr-406	242	4	the	the	DET
ftr-406	242	5	service	service	NOUN
ftr-406	242	6	concluded	conclude	VERB
ftr-406	242	7	that	that	SCONJ
ftr-406	242	8	a	a	DET
ftr-406	242	9	fee	fee	NOUN
ftr-406	242	10	dependent	dependent	ADJ
ftr-406	242	11	on	on	ADP
ftr-406	242	12	the	the	DET
ftr-406	242	13	gross	gross	ADJ
ftr-406	242	14	rentals	rental	NOUN
ftr-406	242	15	of	of	ADP
ftr-406	242	16	the	the	DET
ftr-406	242	17	partnership	partnership	NOUN
ftr-406	242	18	was	be	AUX
ftr-406	242	19	“	"	PUNCT
ftr-406	242	20	determined	determine	VERB
ftr-406	242	21	without	without	ADP
ftr-406	242	22	regard	regard	NOUN
ftr-406	242	23	to	to	ADP
ftr-406	242	24	the	the	DET
ftr-406	242	25	income	income	NOUN
ftr-406	242	26	of	of	ADP
ftr-406	242	27	the	the	DET
ftr-406	242	28	partnership	partnership	NOUN
ftr-406	242	29	.	.	PUNCT
ftr-406	242	30	”	"	PUNCT
ftr-406	243	1	thus	thus	ADV
ftr-406	243	2	,	,	PUNCT
ftr-406	243	3	the35	the35	PROPN
ftr-406	243	4	service	service	NOUN
ftr-406	243	5	treated	treat	VERB
ftr-406	243	6	the	the	DET
ftr-406	243	7	fee	fee	NOUN
ftr-406	243	8	as	as	ADP
ftr-406	243	9	a	a	DET
ftr-406	243	10	guaranteed	guarantee	VERB
ftr-406	243	11	payment	payment	NOUN
ftr-406	243	12	under	under	ADP
ftr-406	243	13	section	section	NOUN
ftr-406	243	14	707(c	707(c	PROPN
ftr-406	243	15	)	)	PUNCT
ftr-406	243	16	.	.	PUNCT
ftr-406	244	1	as	as	ADP
ftr-406	244	2	part	part	NOUN
ftr-406	244	3	of	of	ADP
ftr-406	244	4	the	the	DET
ftr-406	244	5	tax	tax	NOUN
ftr-406	244	6	reform	reform	NOUN
ftr-406	244	7	act	act	NOUN
ftr-406	244	8	of	of	ADP
ftr-406	244	9	1984	1984	NUM
ftr-406	244	10	,	,	PUNCT
ftr-406	244	11	congress	congress	PROPN
ftr-406	244	12	enacted	enact	VERB
ftr-406	244	13	section	section	NOUN
ftr-406	244	14	707(a)(2	707(a)(2	PROPN
ftr-406	244	15	)	)	PUNCT
ftr-406	244	16	which	which	PRON
ftr-406	244	17	requires	require	VERB
ftr-406	244	18	third	third	ADJ
ftr-406	244	19	-	-	PUNCT
ftr-406	244	20	party	party	NOUN
ftr-406	244	21	treatment	treatment	NOUN
ftr-406	244	22	for	for	ADP
ftr-406	244	23	any	any	DET
ftr-406	244	24	partner	partner	NOUN
ftr-406	244	25	who	who	PRON
ftr-406	244	26	renders	render	VERB
ftr-406	244	27	services	service	NOUN
ftr-406	244	28	or	or	CCONJ
ftr-406	244	29	transfers	transfer	NOUN
ftr-406	244	30	property	property	NOUN
ftr-406	244	31	to	to	ADP
ftr-406	244	32	a	a	DET
ftr-406	244	33	partnership	partnership	NOUN
ftr-406	244	34	and	and	CCONJ
ftr-406	244	35	who	who	PRON
ftr-406	244	36	thereafter	thereafter	ADV
ftr-406	244	37	receives	receive	VERB
ftr-406	244	38	a	a	DET
ftr-406	244	39	related	related	ADJ
ftr-406	244	40	direct	direct	ADJ
ftr-406	244	41	or	or	CCONJ
ftr-406	244	42	indirect	indirect	ADJ
ftr-406	244	43	allocation	allocation	NOUN
ftr-406	244	44	of	of	ADP
ftr-406	244	45	partnership	partnership	NOUN
ftr-406	244	46	income	income	NOUN
ftr-406	244	47	and	and	CCONJ
ftr-406	244	48	a	a	DET
ftr-406	244	49	distribution	distribution	NOUN
ftr-406	244	50	of	of	ADP
ftr-406	244	51	partnership	partnership	NOUN
ftr-406	244	52	property	property	NOUN
ftr-406	244	53	if	if	SCONJ
ftr-406	244	54	such	such	ADJ
ftr-406	244	55	transfers	transfer	NOUN
ftr-406	244	56	are	be	AUX
ftr-406	244	57	“	"	PUNCT
ftr-406	244	58	properly	properly	ADV
ftr-406	244	59	characterized	characterize	VERB
ftr-406	244	60	as	as	ADP
ftr-406	244	61	a	a	DET
ftr-406	244	62	transaction	transaction	NOUN
ftr-406	244	63	occurring	occur	VERB
ftr-406	244	64	between	between	ADP
ftr-406	244	65	the	the	DET
ftr-406	244	66	partnership	partnership	NOUN
ftr-406	244	67	and	and	CCONJ
ftr-406	244	68	a	a	DET
ftr-406	244	69	partner	partner	NOUN
ftr-406	244	70	acting	act	VERB
ftr-406	244	71	other	other	ADJ
ftr-406	244	72	than	than	ADP
ftr-406	244	73	in	in	ADP
ftr-406	244	74	his	his	PRON
ftr-406	244	75	capacity	capacity	NOUN
ftr-406	244	76	as	as	ADP
ftr-406	244	77	a	a	DET
ftr-406	244	78	member	member	NOUN
ftr-406	244	79	of	of	ADP
ftr-406	244	80	the	the	DET
ftr-406	244	81	partnership	partnership	NOUN
ftr-406	244	82	.	.	PUNCT
ftr-406	244	83	”	"	PUNCT
ftr-406	245	1	in	in	ADP
ftr-406	245	2	making	make	VERB
ftr-406	245	3	this	this	DET
ftr-406	245	4	determination	determination	NOUN
ftr-406	245	5	,	,	PUNCT
ftr-406	245	6	the	the	DET
ftr-406	245	7	legislative	legislative	ADJ
ftr-406	245	8	history	history	NOUN
ftr-406	245	9	focused	focus	VERB
ftr-406	245	10	on	on	ADP
ftr-406	245	11	the	the	DET
ftr-406	245	12	entrepreneurial	entrepreneurial	ADJ
ftr-406	245	13	risk	risk	NOUN
ftr-406	245	14	to	to	PART
ftr-406	245	15	which	which	PRON
ftr-406	245	16	the	the	DET
ftr-406	245	17	partner	partner	NOUN
ftr-406	245	18	is	be	AUX
ftr-406	245	19	exposed	expose	VERB
ftr-406	245	20	with	with	ADP
ftr-406	245	21	respect	respect	NOUN
ftr-406	245	22	to	to	ADP
ftr-406	245	23	the	the	DET
ftr-406	245	24	amount	amount	NOUN
ftr-406	245	25	of	of	ADP
ftr-406	245	26	any	any	DET
ftr-406	245	27	related	related	ADJ
ftr-406	245	28	distribution	distribution	NOUN
ftr-406	245	29	and	and	CCONJ
ftr-406	245	30	whether	whether	SCONJ
ftr-406	245	31	the	the	DET
ftr-406	245	32	distribution	distribution	NOUN
ftr-406	245	33	will	will	AUX
ftr-406	245	34	,	,	PUNCT
ftr-406	245	35	in	in	ADP
ftr-406	245	36	fact	fact	NOUN
ftr-406	245	37	,	,	PUNCT
ftr-406	245	38	be	be	AUX
ftr-406	245	39	made.36	made.36	NOUN
ftr-406	245	40	as	as	ADP
ftr-406	245	41	part	part	NOUN
ftr-406	245	42	of	of	ADP
ftr-406	245	43	its	its	PRON
ftr-406	245	44	discussion	discussion	NOUN
ftr-406	245	45	of	of	ADP
ftr-406	245	46	section	section	NOUN
ftr-406	245	47	707(a)(2)(a	707(a)(2)(a	NUM
ftr-406	245	48	)	)	PUNCT
ftr-406	245	49	in	in	ADP
ftr-406	245	50	the	the	DET
ftr-406	245	51	legislative	legislative	ADJ
ftr-406	245	52	history	history	NOUN
ftr-406	245	53	,	,	PUNCT
ftr-406	245	54	congress	congress	PROPN
ftr-406	245	55	referenced	reference	VERB
ftr-406	245	56	revenue	revenue	NOUN
ftr-406	245	57	ruling	rule	VERB
ftr-406	245	58	81	81	NUM
ftr-406	245	59	-	-	SYM
ftr-406	245	60	300	300	NUM
ftr-406	245	61	and	and	CCONJ
ftr-406	245	62	stated	state	VERB
ftr-406	245	63	that	that	SCONJ
ftr-406	245	64	the	the	DET
ftr-406	245	65	transaction	transaction	NOUN
ftr-406	245	66	described	describe	VERB
ftr-406	245	67	therein	therein	ADV
ftr-406	245	68	should	should	AUX
ftr-406	245	69	be	be	AUX
ftr-406	245	70	governed	govern	VERB
ftr-406	245	71	by	by	ADP
ftr-406	245	72	section	section	NOUN
ftr-406	245	73	707(a	707(a	PROPN
ftr-406	245	74	)	)	PUNCT
ftr-406	245	75	,	,	PUNCT
ftr-406	245	76	rather	rather	ADV
ftr-406	245	77	350	350	NUM
ftr-406	245	78	florida	florida	PROPN
ftr-406	245	79	tax	tax	NOUN
ftr-406	245	80	review	review	NOUN
ftr-406	246	1	[	[	X
ftr-406	246	2	v0l.7:6	v0l.7:6	PROPN
ftr-406	246	3	37	37	NUM
ftr-406	246	4	.	.	PUNCT
ftr-406	247	1	s.	s.	PROPN
ftr-406	247	2	rep	rep	PROPN
ftr-406	247	3	.	.	PROPN
ftr-406	247	4	no	no	INTJ
ftr-406	247	5	.	.	NOUN
ftr-406	248	1	98	98	NUM
ftr-406	248	2	-	-	SYM
ftr-406	248	3	169	169	NUM
ftr-406	248	4	,	,	PUNCT
ftr-406	248	5	at	at	ADP
ftr-406	248	6	230	230	NUM
ftr-406	248	7	(	(	PUNCT
ftr-406	248	8	1984	1984	NUM
ftr-406	248	9	)	)	PUNCT
ftr-406	248	10	.	.	PUNCT
ftr-406	249	1	see	see	VERB
ftr-406	249	2	also	also	ADV
ftr-406	249	3	staff	staff	NOUN
ftr-406	249	4	of	of	ADP
ftr-406	249	5	the	the	DET
ftr-406	249	6	joint	joint	ADJ
ftr-406	249	7	comm	comm	NOUN
ftr-406	249	8	.	.	PUNCT
ftr-406	250	1	on	on	ADP
ftr-406	250	2	tax’n	tax’n	NUM
ftr-406	250	3	,	,	PUNCT
ftr-406	250	4	general	general	ADJ
ftr-406	250	5	explanation	explanation	NOUN
ftr-406	250	6	of	of	ADP
ftr-406	250	7	h.r	h.r	PROPN
ftr-406	250	8	.	.	PROPN
ftr-406	250	9	4170	4170	NUM
ftr-406	250	10	,	,	PUNCT
ftr-406	250	11	230	230	NUM
ftr-406	250	12	-	-	SYM
ftr-406	250	13	31	31	NUM
ftr-406	250	14	(	(	PUNCT
ftr-406	250	15	1984	1984	NUM
ftr-406	250	16	)	)	PUNCT
ftr-406	250	17	.	.	PUNCT
ftr-406	251	1	38	38	NUM
ftr-406	251	2	.	.	PUNCT
ftr-406	252	1	most	most	ADJ
ftr-406	252	2	casebook	casebook	ADJ
ftr-406	252	3	authors	author	NOUN
ftr-406	252	4	and	and	CCONJ
ftr-406	252	5	other	other	ADJ
ftr-406	252	6	academic	academic	ADJ
ftr-406	252	7	commentators	commentator	NOUN
ftr-406	252	8	have	have	AUX
ftr-406	252	9	not	not	PART
ftr-406	252	10	rushed	rush	VERB
ftr-406	252	11	to	to	PART
ftr-406	252	12	acknowledge	acknowledge	VERB
ftr-406	252	13	that	that	SCONJ
ftr-406	252	14	the	the	DET
ftr-406	252	15	enactment	enactment	NOUN
ftr-406	252	16	of	of	ADP
ftr-406	252	17	§	§	PROPN
ftr-406	252	18	707(a)(2	707(a)(2	PROPN
ftr-406	252	19	)	)	PUNCT
ftr-406	252	20	dramatically	dramatically	ADV
ftr-406	252	21	affected	affect	VERB
ftr-406	252	22	the	the	DET
ftr-406	252	23	capacity	capacity	NOUN
ftr-406	252	24	analysis	analysis	NOUN
ftr-406	252	25	applicable	applicable	ADJ
ftr-406	252	26	to	to	ADP
ftr-406	252	27	guaranteed	guarantee	VERB
ftr-406	252	28	payments	payment	NOUN
ftr-406	252	29	.	.	PUNCT
ftr-406	253	1	instead	instead	ADV
ftr-406	253	2	,	,	PUNCT
ftr-406	253	3	they	they	PRON
ftr-406	253	4	largely	largely	ADV
ftr-406	253	5	limit	limit	VERB
ftr-406	253	6	any	any	DET
ftr-406	253	7	discussion	discussion	NOUN
ftr-406	253	8	of	of	ADP
ftr-406	253	9	§	§	PROPN
ftr-406	253	10	707(a)(2	707(a)(2	PROPN
ftr-406	253	11	)	)	PUNCT
ftr-406	253	12	to	to	ADP
ftr-406	253	13	the	the	DET
ftr-406	253	14	issue	issue	NOUN
ftr-406	253	15	of	of	ADP
ftr-406	253	16	distinguishing	distinguish	VERB
ftr-406	253	17	payments	payment	NOUN
ftr-406	253	18	under	under	ADP
ftr-406	253	19	§	§	PROPN
ftr-406	253	20	707(a)(1	707(a)(1	NUM
ftr-406	253	21	)	)	PUNCT
ftr-406	253	22	from	from	ADP
ftr-406	253	23	a	a	DET
ftr-406	253	24	partner	partner	NOUN
ftr-406	253	25	’s	’s	PART
ftr-406	253	26	distributive	distributive	ADJ
ftr-406	253	27	share	share	NOUN
ftr-406	253	28	of	of	ADP
ftr-406	253	29	partnership	partnership	NOUN
ftr-406	253	30	income	income	NOUN
ftr-406	253	31	and	and	CCONJ
ftr-406	253	32	a	a	DET
ftr-406	253	33	distribution	distribution	NOUN
ftr-406	253	34	of	of	ADP
ftr-406	253	35	partnership	partnership	NOUN
ftr-406	253	36	property	property	NOUN
ftr-406	253	37	and	and	CCONJ
ftr-406	253	38	continue	continue	VERB
ftr-406	253	39	to	to	PART
ftr-406	253	40	cite	cite	VERB
ftr-406	253	41	the	the	DET
ftr-406	253	42	law	law	NOUN
ftr-406	253	43	as	as	SCONJ
ftr-406	253	44	it	it	PRON
ftr-406	253	45	existed	exist	VERB
ftr-406	253	46	prior	prior	ADV
ftr-406	253	47	to	to	ADP
ftr-406	253	48	1984	1984	NUM
ftr-406	253	49	,	,	PUNCT
ftr-406	253	50	including	include	VERB
ftr-406	253	51	the	the	DET
ftr-406	253	52	pratt	pratt	PROPN
ftr-406	253	53	decision	decision	NOUN
ftr-406	253	54	,	,	PUNCT
ftr-406	253	55	when	when	SCONJ
ftr-406	253	56	considering	consider	VERB
ftr-406	253	57	the	the	DET
ftr-406	253	58	capacity	capacity	NOUN
ftr-406	253	59	question	question	NOUN
ftr-406	253	60	in	in	ADP
ftr-406	253	61	the	the	DET
ftr-406	253	62	context	context	NOUN
ftr-406	253	63	of	of	ADP
ftr-406	253	64	guaranteed	guarantee	VERB
ftr-406	253	65	payments	payment	NOUN
ftr-406	253	66	.	.	PUNCT
ftr-406	254	1	see	see	VERB
ftr-406	254	2	,	,	PUNCT
ftr-406	254	3	e.g.	e.g.	ADV
ftr-406	254	4	,	,	PUNCT
ftr-406	254	5	stephen	stephen	PROPN
ftr-406	254	6	a.	a.	PROPN
ftr-406	254	7	lind	lind	PROPN
ftr-406	254	8	,	,	PUNCT
ftr-406	254	9	stephen	stephen	PROPN
ftr-406	254	10	schwartz	schwartz	PROPN
ftr-406	254	11	,	,	PUNCT
ftr-406	254	12	daniel	daniel	PROPN
ftr-406	254	13	j.	j.	PROPN
ftr-406	254	14	lathrope	lathrope	PROPN
ftr-406	254	15	&	&	CCONJ
ftr-406	254	16	joshua	joshua	PROPN
ftr-406	254	17	d.	d.	PROPN
ftr-406	254	18	rosenberg	rosenberg	PROPN
ftr-406	254	19	,	,	PUNCT
ftr-406	254	20	fundamentals	fundamental	NOUN
ftr-406	254	21	of	of	ADP
ftr-406	254	22	partnership	partnership	NOUN
ftr-406	254	23	taxation	taxation	NOUN
ftr-406	254	24	:	:	PUNCT
ftr-406	254	25	cases	case	NOUN
ftr-406	254	26	and	and	CCONJ
ftr-406	254	27	materials	material	NOUN
ftr-406	254	28	222	222	NUM
ftr-406	254	29	-	-	SYM
ftr-406	254	30	42	42	NUM
ftr-406	254	31	(	(	PUNCT
ftr-406	254	32	7th	7th	ADJ
ftr-406	254	33	ed	ed	NOUN
ftr-406	254	34	.	.	PROPN
ftr-406	254	35	,	,	PUNCT
ftr-406	254	36	2005	2005	NUM
ftr-406	254	37	)	)	PUNCT
ftr-406	254	38	;	;	PUNCT
ftr-406	254	39	glenn	glenn	PROPN
ftr-406	254	40	c.	c.	PROPN
ftr-406	254	41	coven	coven	PROPN
ftr-406	254	42	,	,	PUNCT
ftr-406	254	43	robert	robert	PROPN
ftr-406	254	44	j.	j.	PROPN
ftr-406	254	45	peroni	peroni	PROPN
ftr-406	254	46	&	&	CCONJ
ftr-406	254	47	richard	richard	PROPN
ftr-406	254	48	c.	c.	PROPN
ftr-406	254	49	pugh	pugh	PROPN
ftr-406	254	50	,	,	PUNCT
ftr-406	254	51	taxation	taxation	NOUN
ftr-406	254	52	of	of	ADP
ftr-406	254	53	business	business	NOUN
ftr-406	254	54	enterprises	enterprise	NOUN
ftr-406	254	55	:	:	PUNCT
ftr-406	254	56	cases	case	NOUN
ftr-406	254	57	and	and	CCONJ
ftr-406	254	58	materials	material	NOUN
ftr-406	254	59	973	973	NUM
ftr-406	254	60	-	-	SYM
ftr-406	254	61	90	90	NUM
ftr-406	254	62	(	(	PUNCT
ftr-406	254	63	2d	2d	NUM
ftr-406	254	64	ed	ed	NOUN
ftr-406	254	65	.	.	PROPN
ftr-406	254	66	,	,	PUNCT
ftr-406	254	67	2002	2002	NUM
ftr-406	254	68	)	)	PUNCT
ftr-406	254	69	;	;	PUNCT
ftr-406	254	70	laura	laura	PROPN
ftr-406	254	71	e.	e.	PROPN
ftr-406	254	72	cunningham	cunningham	PROPN
ftr-406	254	73	&	&	CCONJ
ftr-406	254	74	noel	noel	PROPN
ftr-406	254	75	b.	b.	PROPN
ftr-406	254	76	cunningham	cunningham	PROPN
ftr-406	254	77	,	,	PUNCT
ftr-406	254	78	the	the	DET
ftr-406	254	79	logic	logic	NOUN
ftr-406	254	80	of	of	ADP
ftr-406	254	81	subchapter	subchapter	NOUN
ftr-406	254	82	k	k	NOUN
ftr-406	254	83	:	:	PUNCT
ftr-406	254	84	a	a	DET
ftr-406	254	85	conceptual	conceptual	ADJ
ftr-406	254	86	guide	guide	NOUN
ftr-406	254	87	to	to	ADP
ftr-406	254	88	the	the	DET
ftr-406	254	89	taxation	taxation	NOUN
ftr-406	254	90	of	of	ADP
ftr-406	254	91	partnerships	partnership	NOUN
ftr-406	254	92	120	120	NUM
ftr-406	254	93	-	-	SYM
ftr-406	254	94	21	21	NUM
ftr-406	254	95	(	(	PUNCT
ftr-406	254	96	2d	2d	NUM
ftr-406	254	97	ed	ed	NOUN
ftr-406	254	98	.	.	PROPN
ftr-406	254	99	,	,	PUNCT
ftr-406	254	100	2000	2000	NUM
ftr-406	254	101	)	)	PUNCT
ftr-406	254	102	;	;	PUNCT
ftr-406	254	103	jerold	jerold	PROPN
ftr-406	254	104	a.	a.	PROPN
ftr-406	254	105	friedland	friedland	PROPN
ftr-406	254	106	,	,	PUNCT
ftr-406	254	107	understanding	understand	VERB
ftr-406	254	108	partnership	partnership	NOUN
ftr-406	254	109	and	and	CCONJ
ftr-406	254	110	llc	llc	PROPN
ftr-406	254	111	taxation	taxation	NOUN
ftr-406	254	112	§	§	PROPN
ftr-406	254	113	7.02	7.02	NUM
ftr-406	254	114	(	(	PUNCT
ftr-406	254	115	2000	2000	NUM
ftr-406	254	116	)	)	PUNCT
ftr-406	254	117	.	.	PUNCT
ftr-406	255	1	but	but	CCONJ
ftr-406	255	2	see	see	VERB
ftr-406	255	3	alan	alan	PROPN
ftr-406	255	4	gunn	gunn	PROPN
ftr-406	255	5	&	&	CCONJ
ftr-406	255	6	james	james	PROPN
ftr-406	255	7	r.	r.	PROPN
ftr-406	255	8	repetti	repetti	PROPN
ftr-406	255	9	,	,	PUNCT
ftr-406	255	10	partnership	partnership	NOUN
ftr-406	255	11	income	income	NOUN
ftr-406	255	12	taxation	taxation	NOUN
ftr-406	255	13	124	124	NUM
ftr-406	255	14	-	-	SYM
ftr-406	255	15	25	25	NUM
ftr-406	255	16	(	(	PUNCT
ftr-406	255	17	4th	4th	ADJ
ftr-406	255	18	ed	ed	NOUN
ftr-406	255	19	.	.	PROPN
ftr-406	255	20	,	,	PUNCT
ftr-406	255	21	2005	2005	NUM
ftr-406	255	22	)	)	PUNCT
ftr-406	255	23	(	(	PUNCT
ftr-406	255	24	acknowledging	acknowledge	VERB
ftr-406	255	25	the	the	DET
ftr-406	255	26	difficulty	difficulty	NOUN
ftr-406	255	27	of	of	ADP
ftr-406	255	28	applying	apply	VERB
ftr-406	255	29	the	the	DET
ftr-406	255	30	capacity	capacity	NOUN
ftr-406	255	31	analysis	analysis	NOUN
ftr-406	255	32	under	under	ADP
ftr-406	255	33	§	§	PROPN
ftr-406	255	34	707(a)(2	707(a)(2	NUM
ftr-406	255	35	)	)	PUNCT
ftr-406	255	36	to	to	ADP
ftr-406	255	37	the	the	DET
ftr-406	255	38	problem	problem	NOUN
ftr-406	255	39	of	of	ADP
ftr-406	255	40	distinguishing	distinguish	VERB
ftr-406	255	41	a	a	DET
ftr-406	255	42	guaranteed	guarantee	VERB
ftr-406	255	43	payment	payment	NOUN
ftr-406	255	44	from	from	ADP
ftr-406	255	45	a	a	DET
ftr-406	255	46	§	§	PROPN
ftr-406	255	47	707(a	707(a	PROPN
ftr-406	255	48	)	)	PUNCT
ftr-406	255	49	payment	payment	NOUN
ftr-406	255	50	)	)	PUNCT
ftr-406	255	51	;	;	PUNCT
ftr-406	256	1	karen	karen	PROPN
ftr-406	256	2	c.	c.	PROPN
ftr-406	256	3	burke	burke	PROPN
ftr-406	256	4	,	,	PUNCT
ftr-406	256	5	federal	federal	ADJ
ftr-406	256	6	income	income	NOUN
ftr-406	256	7	taxation	taxation	NOUN
ftr-406	256	8	of	of	ADP
ftr-406	256	9	partners	partner	NOUN
ftr-406	256	10	and	and	CCONJ
ftr-406	256	11	partnerships	partnership	NOUN
ftr-406	256	12	234	234	NUM
ftr-406	256	13	-	-	SYM
ftr-406	256	14	35	35	NUM
ftr-406	256	15	and	and	CCONJ
ftr-406	256	16	243	243	NUM
ftr-406	256	17	(	(	PUNCT
ftr-406	256	18	3d	3d	NUM
ftr-406	256	19	ed	ed	NOUN
ftr-406	256	20	.	.	PROPN
ftr-406	256	21	,	,	PUNCT
ftr-406	256	22	2005	2005	NUM
ftr-406	256	23	)	)	PUNCT
ftr-406	256	24	(	(	PUNCT
ftr-406	256	25	acknowledging	acknowledge	VERB
ftr-406	256	26	the	the	DET
ftr-406	256	27	capacity	capacity	NOUN
ftr-406	256	28	analysis	analysis	NOUN
ftr-406	256	29	introduced	introduce	VERB
ftr-406	256	30	by	by	ADP
ftr-406	256	31	§	§	PROPN
ftr-406	256	32	707(a)(2	707(a)(2	PROPN
ftr-406	256	33	)	)	PUNCT
ftr-406	256	34	and	and	CCONJ
ftr-406	256	35	noting	note	VERB
ftr-406	256	36	that	that	SCONJ
ftr-406	256	37	“	"	PUNCT
ftr-406	256	38	[	[	X
ftr-406	256	39	s]ince	s]ince	NOUN
ftr-406	256	40	§	§	PROPN
ftr-406	256	41	707(c	707(c	PROPN
ftr-406	256	42	)	)	PUNCT
ftr-406	256	43	payments	payment	NOUN
ftr-406	256	44	are	be	AUX
ftr-406	256	45	by	by	ADP
ftr-406	256	46	definition	definition	NOUN
ftr-406	256	47	fixed	fix	VERB
ftr-406	256	48	,	,	PUNCT
ftr-406	256	49	all	all	DET
ftr-406	256	50	such	such	ADJ
ftr-406	256	51	payments	payment	NOUN
ftr-406	256	52	might	might	AUX
ftr-406	256	53	plausibly	plausibly	ADV
ftr-406	256	54	be	be	AUX
ftr-406	256	55	treated	treat	VERB
ftr-406	256	56	as	as	ADP
ftr-406	256	57	§	§	PROPN
ftr-406	256	58	707(a	707(a	PROPN
ftr-406	256	59	)	)	PUNCT
ftr-406	256	60	payments	payment	NOUN
ftr-406	256	61	”	"	PUNCT
ftr-406	256	62	)	)	PUNCT
ftr-406	256	63	.	.	PUNCT
ftr-406	257	1	see	see	VERB
ftr-406	257	2	also	also	ADV
ftr-406	257	3	4	4	NUM
ftr-406	257	4	boris	boris	PROPN
ftr-406	257	5	i.	i.	PROPN
ftr-406	257	6	bittker	bittker	PROPN
ftr-406	257	7	&	&	CCONJ
ftr-406	257	8	lawrence	lawrence	PROPN
ftr-406	257	9	lokken	lokken	PROPN
ftr-406	257	10	,	,	PUNCT
ftr-406	257	11	federal	federal	ADJ
ftr-406	257	12	taxation	taxation	NOUN
ftr-406	257	13	of	of	ADP
ftr-406	257	14	income	income	NOUN
ftr-406	257	15	,	,	PUNCT
ftr-406	257	16	estates	estate	NOUN
ftr-406	257	17	&	&	CCONJ
ftr-406	257	18	gifts	gift	NOUN
ftr-406	257	19	¶	¶	PROPN
ftr-406	257	20	89.1.3	89.1.3	PROPN
ftr-406	257	21	(	(	PUNCT
ftr-406	257	22	3d	3d	NUM
ftr-406	257	23	ed	ed	NOUN
ftr-406	257	24	.	.	PROPN
ftr-406	257	25	,	,	PUNCT
ftr-406	257	26	2003	2003	NUM
ftr-406	257	27	)	)	PUNCT
ftr-406	257	28	(	(	PUNCT
ftr-406	257	29	noting	note	VERB
ftr-406	257	30	that	that	SCONJ
ftr-406	257	31	the	the	DET
ftr-406	257	32	distinction	distinction	NOUN
ftr-406	257	33	drawn	draw	VERB
ftr-406	257	34	in	in	ADP
ftr-406	257	35	the	the	DET
ftr-406	257	36	pratt	pratt	PROPN
ftr-406	257	37	decision	decision	NOUN
ftr-406	257	38	between	between	ADP
ftr-406	257	39	activities	activity	NOUN
ftr-406	257	40	within	within	ADP
ftr-406	257	41	and	and	CCONJ
ftr-406	257	42	without	without	ADP
ftr-406	257	43	the	the	DET
ftr-406	257	44	scope	scope	NOUN
ftr-406	257	45	of	of	ADP
ftr-406	257	46	the	the	DET
ftr-406	257	47	partnership	partnership	NOUN
ftr-406	257	48	to	to	PART
ftr-406	257	49	resolve	resolve	VERB
ftr-406	257	50	the	the	DET
ftr-406	257	51	capacity	capacity	NOUN
ftr-406	257	52	question	question	NOUN
ftr-406	257	53	was	be	AUX
ftr-406	257	54	effectively	effectively	ADV
ftr-406	257	55	eliminated	eliminate	VERB
ftr-406	257	56	by	by	ADP
ftr-406	257	57	the	the	DET
ftr-406	257	58	enactment	enactment	NOUN
ftr-406	257	59	of	of	ADP
ftr-406	257	60	§	§	PROPN
ftr-406	257	61	707(a)(2)(a	707(a)(2)(a	PROPN
ftr-406	257	62	)	)	PUNCT
ftr-406	257	63	)	)	PUNCT
ftr-406	257	64	.	.	PUNCT
ftr-406	258	1	39	39	NUM
ftr-406	258	2	.	.	PUNCT
ftr-406	259	1	nevertheless	nevertheless	ADV
ftr-406	259	2	,	,	PUNCT
ftr-406	259	3	the	the	DET
ftr-406	259	4	regulations	regulation	NOUN
ftr-406	259	5	under	under	ADP
ftr-406	259	6	§	§	PROPN
ftr-406	259	7	707	707	NUM
ftr-406	259	8	do	do	AUX
ftr-406	259	9	recognize	recognize	VERB
ftr-406	259	10	a	a	DET
ftr-406	259	11	continuing	continue	VERB
ftr-406	259	12	role	role	NOUN
ftr-406	259	13	for	for	ADP
ftr-406	259	14	guaranteed	guarantee	VERB
ftr-406	259	15	payments	payment	NOUN
ftr-406	259	16	following	follow	VERB
ftr-406	259	17	the	the	DET
ftr-406	259	18	enactment	enactment	NOUN
ftr-406	259	19	of	of	ADP
ftr-406	259	20	§	§	PROPN
ftr-406	259	21	707(a)(2	707(a)(2	PROPN
ftr-406	259	22	)	)	PUNCT
ftr-406	259	23	.	.	PUNCT
ftr-406	260	1	thereunder	thereunder	NOUN
ftr-406	260	2	,	,	PUNCT
ftr-406	260	3	a	a	DET
ftr-406	260	4	payment	payment	NOUN
ftr-406	260	5	for	for	ADP
ftr-406	260	6	the	the	DET
ftr-406	260	7	use	use	NOUN
ftr-406	260	8	of	of	ADP
ftr-406	260	9	capital	capital	NOUN
ftr-406	260	10	that	that	PRON
ftr-406	260	11	is	be	AUX
ftr-406	260	12	characterized	characterize	VERB
ftr-406	260	13	by	by	ADP
ftr-406	260	14	the	the	DET
ftr-406	260	15	parties	party	NOUN
ftr-406	260	16	as	as	ADP
ftr-406	260	17	a	a	DET
ftr-406	260	18	guaranteed	guarantee	VERB
ftr-406	260	19	payment	payment	NOUN
ftr-406	260	20	and	and	CCONJ
ftr-406	260	21	is	be	AUX
ftr-406	260	22	reasonable	reasonable	ADJ
ftr-406	260	23	(	(	PUNCT
ftr-406	260	24	as	as	SCONJ
ftr-406	260	25	defined	define	VERB
ftr-406	260	26	therein	therein	ADV
ftr-406	260	27	)	)	PUNCT
ftr-406	260	28	is	be	AUX
ftr-406	260	29	presumed	presume	VERB
ftr-406	260	30	to	to	PART
ftr-406	260	31	be	be	AUX
ftr-406	260	32	a	a	DET
ftr-406	260	33	guaranteed	guarantee	VERB
ftr-406	260	34	payment	payment	NOUN
ftr-406	260	35	for	for	ADP
ftr-406	260	36	capital	capital	NOUN
ftr-406	260	37	and	and	CCONJ
ftr-406	260	38	not	not	PART
ftr-406	260	39	part	part	NOUN
ftr-406	260	40	of	of	ADP
ftr-406	260	41	a	a	DET
ftr-406	260	42	sale	sale	NOUN
ftr-406	260	43	of	of	ADP
ftr-406	260	44	property	property	NOUN
ftr-406	260	45	for	for	ADP
ftr-406	260	46	purposes	purpose	NOUN
ftr-406	260	47	of	of	ADP
ftr-406	260	48	§	§	PROPN
ftr-406	260	49	707(a)(2)(b	707(a)(2)(b	PROPN
ftr-406	260	50	)	)	PUNCT
ftr-406	260	51	.	.	PUNCT
ftr-406	261	1	regs	regs	PROPN
ftr-406	261	2	.	.	PUNCT
ftr-406	262	1	§	§	PROPN
ftr-406	262	2	1.707	1.707	NUM
ftr-406	262	3	-	-	SYM
ftr-406	262	4	4(a)(1	4(a)(1	NUM
ftr-406	262	5	)	)	PUNCT
ftr-406	262	6	.	.	PUNCT
ftr-406	263	1	the	the	DET
ftr-406	263	2	regulations	regulation	NOUN
ftr-406	263	3	make	make	VERB
ftr-406	263	4	no	no	DET
ftr-406	263	5	mention	mention	NOUN
ftr-406	263	6	of	of	ADP
ftr-406	263	7	the	the	DET
ftr-406	263	8	revised	revise	VERB
ftr-406	263	9	capacity	capacity	NOUN
ftr-406	263	10	analysis	analysis	NOUN
ftr-406	263	11	introduced	introduce	VERB
ftr-406	263	12	by	by	ADP
ftr-406	263	13	§	§	PROPN
ftr-406	263	14	707(a)(2	707(a)(2	PROPN
ftr-406	263	15	)	)	PUNCT
ftr-406	263	16	to	to	PART
ftr-406	263	17	determine	determine	VERB
ftr-406	263	18	if	if	SCONJ
ftr-406	263	19	such	such	ADJ
ftr-406	263	20	payments	payment	NOUN
ftr-406	263	21	properly	properly	ADV
ftr-406	263	22	fall	fall	VERB
ftr-406	263	23	within	within	ADP
ftr-406	263	24	§	§	PROPN
ftr-406	263	25	707(c	707(c	PROPN
ftr-406	263	26	)	)	PUNCT
ftr-406	263	27	as	as	ADP
ftr-406	263	28	subject	subject	ADJ
ftr-406	263	29	to	to	ADP
ftr-406	263	30	the	the	DET
ftr-406	263	31	entrepreneurial	entrepreneurial	ADJ
ftr-406	263	32	risks	risk	NOUN
ftr-406	263	33	of	of	ADP
ftr-406	263	34	the	the	DET
ftr-406	263	35	partnership	partnership	NOUN
ftr-406	263	36	and	and	CCONJ
ftr-406	263	37	,	,	PUNCT
ftr-406	263	38	thus	thus	ADV
ftr-406	263	39	,	,	PUNCT
ftr-406	263	40	paid	pay	VERB
ftr-406	263	41	to	to	ADP
ftr-406	263	42	the	the	DET
ftr-406	263	43	partner	partner	NOUN
ftr-406	263	44	in	in	ADP
ftr-406	263	45	his	his	PRON
ftr-406	263	46	capacity	capacity	NOUN
ftr-406	263	47	as	as	ADP
ftr-406	263	48	than	than	ADP
ftr-406	263	49	section	section	NOUN
ftr-406	263	50	707(c	707(c	PROPN
ftr-406	263	51	)	)	PUNCT
ftr-406	263	52	.	.	PUNCT
ftr-406	264	1	the	the	DET
ftr-406	264	2	only	only	ADJ
ftr-406	264	3	apparent	apparent	ADJ
ftr-406	264	4	explanation	explanation	NOUN
ftr-406	264	5	for	for	ADP
ftr-406	264	6	this	this	DET
ftr-406	264	7	statement	statement	NOUN
ftr-406	264	8	is	be	AUX
ftr-406	264	9	that37	that37	NOUN
ftr-406	264	10	the	the	DET
ftr-406	264	11	new	new	ADJ
ftr-406	264	12	concept	concept	NOUN
ftr-406	264	13	of	of	ADP
ftr-406	264	14	capacity	capacity	NOUN
ftr-406	264	15	reflected	reflect	VERB
ftr-406	264	16	in	in	ADP
ftr-406	264	17	section	section	NOUN
ftr-406	264	18	707(a)(2	707(a)(2	NUM
ftr-406	264	19	)	)	PUNCT
ftr-406	264	20	focusing	focus	VERB
ftr-406	264	21	on	on	ADP
ftr-406	264	22	economic	economic	ADJ
ftr-406	264	23	risk	risk	NOUN
ftr-406	264	24	should	should	AUX
ftr-406	264	25	apply	apply	VERB
ftr-406	264	26	in	in	ADP
ftr-406	264	27	the	the	DET
ftr-406	264	28	context	context	NOUN
ftr-406	264	29	of	of	ADP
ftr-406	264	30	section	section	NOUN
ftr-406	264	31	707(c	707(c	PROPN
ftr-406	264	32	)	)	PUNCT
ftr-406	264	33	as	as	ADV
ftr-406	264	34	well	well	ADV
ftr-406	264	35	.	.	PUNCT
ftr-406	265	1	38	38	NUM
ftr-406	265	2	with	with	ADP
ftr-406	265	3	this	this	DET
ftr-406	265	4	dramatic	dramatic	ADJ
ftr-406	265	5	alteration	alteration	NOUN
ftr-406	265	6	in	in	ADP
ftr-406	265	7	the	the	DET
ftr-406	265	8	determination	determination	NOUN
ftr-406	265	9	of	of	ADP
ftr-406	265	10	capacity	capacity	NOUN
ftr-406	265	11	,	,	PUNCT
ftr-406	265	12	the	the	DET
ftr-406	265	13	distinction	distinction	NOUN
ftr-406	265	14	between	between	ADP
ftr-406	265	15	a	a	DET
ftr-406	265	16	section	section	NOUN
ftr-406	265	17	707(a	707(a	NUM
ftr-406	265	18	)	)	PUNCT
ftr-406	265	19	payment	payment	NOUN
ftr-406	265	20	and	and	CCONJ
ftr-406	265	21	a	a	DET
ftr-406	265	22	section	section	NOUN
ftr-406	265	23	707(c	707(c	PROPN
ftr-406	265	24	)	)	PUNCT
ftr-406	265	25	payment	payment	NOUN
ftr-406	265	26	virtually	virtually	ADV
ftr-406	265	27	disappeared	disappear	VERB
ftr-406	265	28	because	because	SCONJ
ftr-406	265	29	most	most	ADJ
ftr-406	265	30	transactions	transaction	NOUN
ftr-406	265	31	designed	design	VERB
ftr-406	265	32	to	to	PART
ftr-406	265	33	compensate	compensate	VERB
ftr-406	265	34	a	a	DET
ftr-406	265	35	partner	partner	NOUN
ftr-406	265	36	/	/	SYM
ftr-406	265	37	service	service	NOUN
ftr-406	265	38	-	-	PUNCT
ftr-406	265	39	provider	provider	NOUN
ftr-406	265	40	or	or	CCONJ
ftr-406	265	41	partner	partner	NOUN
ftr-406	265	42	/	/	SYM
ftr-406	265	43	capital	capital	NOUN
ftr-406	265	44	-	-	PUNCT
ftr-406	265	45	provider	provider	NOUN
ftr-406	265	46	lack	lack	NOUN
ftr-406	265	47	risk	risk	NOUN
ftr-406	265	48	as	as	ADP
ftr-406	265	49	to	to	ADP
ftr-406	265	50	both	both	CCONJ
ftr-406	265	51	the	the	DET
ftr-406	265	52	fact	fact	NOUN
ftr-406	265	53	and	and	CCONJ
ftr-406	265	54	the	the	DET
ftr-406	265	55	amount	amount	NOUN
ftr-406	265	56	of	of	ADP
ftr-406	265	57	payment	payment	NOUN
ftr-406	265	58	.	.	PUNCT
ftr-406	266	1	consequently	consequently	ADV
ftr-406	266	2	,	,	PUNCT
ftr-406	266	3	most	most	ADJ
ftr-406	266	4	,	,	PUNCT
ftr-406	266	5	if	if	SCONJ
ftr-406	266	6	not	not	PART
ftr-406	266	7	all	all	PRON
ftr-406	266	8	,	,	PUNCT
ftr-406	266	9	payments	payment	NOUN
ftr-406	266	10	previously	previously	ADV
ftr-406	266	11	falling	fall	VERB
ftr-406	266	12	under	under	ADP
ftr-406	266	13	section	section	NOUN
ftr-406	266	14	707(c	707(c	PROPN
ftr-406	266	15	)	)	PUNCT
ftr-406	266	16	now	now	ADV
ftr-406	266	17	fall	fall	VERB
ftr-406	266	18	under	under	ADP
ftr-406	266	19	section	section	NOUN
ftr-406	266	20	707(a	707(a	PROPN
ftr-406	266	21	)	)	PUNCT
ftr-406	266	22	.	.	PUNCT
ftr-406	267	1	it	it	PRON
ftr-406	267	2	is	be	AUX
ftr-406	267	3	a	a	DET
ftr-406	267	4	rare	rare	ADJ
ftr-406	267	5	setting	setting	NOUN
ftr-406	267	6	in	in	ADP
ftr-406	267	7	which	which	PRON
ftr-406	267	8	a	a	DET
ftr-406	267	9	payment	payment	NOUN
ftr-406	267	10	could	could	AUX
ftr-406	267	11	meet	meet	VERB
ftr-406	267	12	the	the	DET
ftr-406	267	13	textual	textual	ADJ
ftr-406	267	14	requirements	requirement	NOUN
ftr-406	267	15	of	of	ADP
ftr-406	267	16	section	section	NOUN
ftr-406	267	17	707(c	707(c	PROPN
ftr-406	267	18	)	)	PUNCT
ftr-406	267	19	and	and	CCONJ
ftr-406	267	20	yet	yet	ADV
ftr-406	267	21	possess	possess	VERB
ftr-406	267	22	entrepreneurial	entrepreneurial	ADJ
ftr-406	267	23	risk	risk	NOUN
ftr-406	267	24	as	as	ADP
ftr-406	267	25	to	to	ADP
ftr-406	267	26	the	the	DET
ftr-406	267	27	fact	fact	NOUN
ftr-406	267	28	and	and	CCONJ
ftr-406	267	29	the	the	DET
ftr-406	267	30	amount	amount	NOUN
ftr-406	267	31	of	of	ADP
ftr-406	267	32	payment	payment	NOUN
ftr-406	267	33	.	.	PUNCT
ftr-406	268	1	as	as	SCONJ
ftr-406	268	2	described	describe	VERB
ftr-406	268	3	above	above	ADV
ftr-406	268	4	,	,	PUNCT
ftr-406	268	5	this	this	DET
ftr-406	268	6	change	change	NOUN
ftr-406	268	7	was	be	AUX
ftr-406	268	8	not	not	PART
ftr-406	268	9	all	all	PRON
ftr-406	268	10	that39	that39	NOUN
ftr-406	268	11	2006	2006	NUM
ftr-406	268	12	]	]	PUNCT
ftr-406	268	13	the	the	DET
ftr-406	268	14	lazarus	lazarus	PROPN
ftr-406	268	15	effect	effect	NOUN
ftr-406	268	16	351	351	NUM
ftr-406	268	17	a	a	DET
ftr-406	268	18	partner	partner	NOUN
ftr-406	268	19	.	.	PUNCT
ftr-406	269	1	nevertheless	nevertheless	ADV
ftr-406	269	2	,	,	PUNCT
ftr-406	269	3	the	the	DET
ftr-406	269	4	regulations	regulation	NOUN
ftr-406	269	5	apply	apply	VERB
ftr-406	269	6	a	a	DET
ftr-406	269	7	facts	fact	NOUN
ftr-406	269	8	and	and	CCONJ
ftr-406	269	9	circumstances	circumstance	NOUN
ftr-406	269	10	inquiry	inquiry	VERB
ftr-406	269	11	to	to	PART
ftr-406	269	12	determine	determine	VERB
ftr-406	269	13	if	if	SCONJ
ftr-406	269	14	the	the	DET
ftr-406	269	15	payment	payment	NOUN
ftr-406	269	16	should	should	AUX
ftr-406	269	17	properly	properly	ADV
ftr-406	269	18	be	be	AUX
ftr-406	269	19	treated	treat	VERB
ftr-406	269	20	as	as	ADP
ftr-406	269	21	part	part	NOUN
ftr-406	269	22	of	of	ADP
ftr-406	269	23	a	a	DET
ftr-406	269	24	sale	sale	NOUN
ftr-406	269	25	of	of	ADP
ftr-406	269	26	property	property	NOUN
ftr-406	269	27	.	.	PUNCT
ftr-406	270	1	compare	compare	VERB
ftr-406	270	2	regs	reg	NOUN
ftr-406	270	3	.	.	PUNCT
ftr-406	271	1	§	§	PROPN
ftr-406	271	2	1.707	1.707	NUM
ftr-406	271	3	-	-	SYM
ftr-406	271	4	4(a)(4	4(a)(4	NUM
ftr-406	271	5	)	)	PUNCT
ftr-406	271	6	,	,	PUNCT
ftr-406	271	7	example	example	NOUN
ftr-406	271	8	(	(	PUNCT
ftr-406	271	9	1	1	NUM
ftr-406	271	10	)	)	PUNCT
ftr-406	271	11	(	(	PUNCT
ftr-406	271	12	in	in	ADP
ftr-406	271	13	which	which	PRON
ftr-406	271	14	a	a	DET
ftr-406	271	15	payment	payment	NOUN
ftr-406	271	16	is	be	AUX
ftr-406	271	17	treated	treat	VERB
ftr-406	271	18	as	as	ADP
ftr-406	271	19	a	a	DET
ftr-406	271	20	guaranteed	guarantee	VERB
ftr-406	271	21	payment	payment	NOUN
ftr-406	271	22	for	for	ADP
ftr-406	271	23	capital	capital	NOUN
ftr-406	271	24	)	)	PUNCT
ftr-406	271	25	and	and	CCONJ
ftr-406	271	26	example	example	NOUN
ftr-406	271	27	(	(	PUNCT
ftr-406	271	28	2	2	NUM
ftr-406	271	29	)	)	PUNCT
ftr-406	271	30	(	(	PUNCT
ftr-406	271	31	in	in	ADP
ftr-406	271	32	which	which	PRON
ftr-406	271	33	the	the	DET
ftr-406	271	34	presumption	presumption	NOUN
ftr-406	271	35	that	that	SCONJ
ftr-406	271	36	a	a	DET
ftr-406	271	37	payment	payment	NOUN
ftr-406	271	38	is	be	AUX
ftr-406	271	39	a	a	DET
ftr-406	271	40	guaranteed	guarantee	VERB
ftr-406	271	41	payment	payment	NOUN
ftr-406	271	42	for	for	ADP
ftr-406	271	43	capital	capital	NOUN
ftr-406	271	44	is	be	AUX
ftr-406	271	45	rebutted	rebut	VERB
ftr-406	271	46	)	)	PUNCT
ftr-406	271	47	.	.	PUNCT
ftr-406	272	1	although	although	SCONJ
ftr-406	272	2	this	this	DET
ftr-406	272	3	portion	portion	NOUN
ftr-406	272	4	of	of	ADP
ftr-406	272	5	the	the	DET
ftr-406	272	6	regulations	regulation	NOUN
ftr-406	272	7	is	be	AUX
ftr-406	272	8	seemingly	seemingly	ADV
ftr-406	272	9	inconsistent	inconsistent	ADJ
ftr-406	272	10	with	with	ADP
ftr-406	272	11	the	the	DET
ftr-406	272	12	proper	proper	ADJ
ftr-406	272	13	application	application	NOUN
ftr-406	272	14	of	of	ADP
ftr-406	272	15	the	the	DET
ftr-406	272	16	capacity	capacity	NOUN
ftr-406	272	17	analysis	analysis	NOUN
ftr-406	272	18	following	follow	VERB
ftr-406	272	19	the	the	DET
ftr-406	272	20	enactment	enactment	NOUN
ftr-406	272	21	of	of	ADP
ftr-406	272	22	§	§	PROPN
ftr-406	272	23	707(a)(2	707(a)(2	PROPN
ftr-406	272	24	)	)	PUNCT
ftr-406	272	25	,	,	PUNCT
ftr-406	272	26	such	such	ADJ
ftr-406	272	27	payments	payment	NOUN
ftr-406	272	28	do	do	AUX
ftr-406	272	29	not	not	PART
ftr-406	272	30	raise	raise	VERB
ftr-406	272	31	the	the	DET
ftr-406	272	32	complications	complication	NOUN
ftr-406	272	33	associated	associate	VERB
ftr-406	272	34	with	with	ADP
ftr-406	272	35	in	in	ADP
ftr-406	272	36	-	-	PUNCT
ftr-406	272	37	kind	kind	ADJ
ftr-406	272	38	guaranteed	guarantee	VERB
ftr-406	272	39	payments	payment	NOUN
ftr-406	272	40	that	that	PRON
ftr-406	272	41	are	be	AUX
ftr-406	272	42	at	at	ADP
ftr-406	272	43	issue	issue	NOUN
ftr-406	272	44	herein	herein	NOUN
ftr-406	272	45	because	because	SCONJ
ftr-406	272	46	they	they	PRON
ftr-406	272	47	are	be	AUX
ftr-406	272	48	expressly	expressly	ADV
ftr-406	272	49	limited	limit	VERB
ftr-406	272	50	to	to	ADP
ftr-406	272	51	transfers	transfer	NOUN
ftr-406	272	52	of	of	ADP
ftr-406	272	53	money	money	NOUN
ftr-406	272	54	.	.	PUNCT
ftr-406	273	1	regs	regs	PROPN
ftr-406	273	2	.	.	PUNCT
ftr-406	274	1	§	§	PROPN
ftr-406	274	2	1.707	1.707	NUM
ftr-406	274	3	-	-	SYM
ftr-406	274	4	4(a)(1)(ii	4(a)(1)(ii	NUM
ftr-406	274	5	)	)	PUNCT
ftr-406	274	6	.	.	PUNCT
ftr-406	275	1	thus	thus	ADV
ftr-406	275	2	,	,	PUNCT
ftr-406	275	3	their	their	PRON
ftr-406	275	4	treatment	treatment	NOUN
ftr-406	275	5	under	under	ADP
ftr-406	275	6	§	§	PROPN
ftr-406	275	7	707(c	707(c	PROPN
ftr-406	275	8	)	)	PUNCT
ftr-406	275	9	,	,	PUNCT
ftr-406	275	10	rather	rather	ADV
ftr-406	275	11	than	than	ADP
ftr-406	275	12	§	§	PROPN
ftr-406	275	13	707(a	707(a	PROPN
ftr-406	275	14	)	)	PUNCT
ftr-406	275	15	,	,	PUNCT
ftr-406	275	16	is	be	AUX
ftr-406	275	17	virtually	virtually	ADV
ftr-406	275	18	meaningless	meaningless	ADJ
ftr-406	275	19	.	.	PUNCT
ftr-406	276	1	40	40	NUM
ftr-406	276	2	.	.	X
ftr-406	276	3	postlewaite	postlewaite	PROPN
ftr-406	276	4	&	&	CCONJ
ftr-406	276	5	cameron	cameron	PROPN
ftr-406	276	6	,	,	PUNCT
ftr-406	276	7	supra	supra	PROPN
ftr-406	276	8	note	note	PROPN
ftr-406	276	9	2	2	NUM
ftr-406	276	10	,	,	PUNCT
ftr-406	276	11	at	at	ADP
ftr-406	276	12	694	694	NUM
ftr-406	276	13	-	-	SYM
ftr-406	276	14	96	96	NUM
ftr-406	276	15	.	.	NOUN
ftr-406	276	16	41	41	NUM
ftr-406	276	17	.	.	PUNCT
ftr-406	277	1	kahn	kahn	PROPN
ftr-406	277	2	&	&	CCONJ
ftr-406	277	3	cuenin	cuenin	PROPN
ftr-406	277	4	,	,	PUNCT
ftr-406	277	5	supra	supra	PROPN
ftr-406	277	6	note	note	PROPN
ftr-406	277	7	6	6	NUM
ftr-406	277	8	,	,	PUNCT
ftr-406	277	9	at	at	ADP
ftr-406	277	10	408	408	NUM
ftr-406	277	11	-	-	SYM
ftr-406	277	12	10	10	NUM
ftr-406	277	13	.	.	PUNCT
ftr-406	278	1	kahn	kahn	PROPN
ftr-406	278	2	and	and	CCONJ
ftr-406	278	3	cuenin	cuenin	PROPN
ftr-406	278	4	also	also	ADV
ftr-406	278	5	provide	provide	VERB
ftr-406	278	6	the	the	DET
ftr-406	278	7	reader	reader	NOUN
ftr-406	278	8	with	with	ADP
ftr-406	278	9	a	a	DET
ftr-406	278	10	review	review	NOUN
ftr-406	278	11	of	of	ADP
ftr-406	278	12	the	the	DET
ftr-406	278	13	tax	tax	NOUN
ftr-406	278	14	treatment	treatment	NOUN
ftr-406	278	15	for	for	ADP
ftr-406	278	16	both	both	CCONJ
ftr-406	278	17	the	the	DET
ftr-406	278	18	partnership	partnership	NOUN
ftr-406	278	19	and	and	CCONJ
ftr-406	278	20	the	the	DET
ftr-406	278	21	recipient	recipient	NOUN
ftr-406	278	22	partner	partner	NOUN
ftr-406	278	23	of	of	ADP
ftr-406	278	24	liquidating	liquidating	NOUN
ftr-406	278	25	and	and	CCONJ
ftr-406	278	26	non	non	ADJ
ftr-406	278	27	-	-	ADJ
ftr-406	278	28	liquidating	liquidating	ADJ
ftr-406	278	29	distributions	distribution	NOUN
ftr-406	278	30	of	of	ADP
ftr-406	278	31	partnership	partnership	NOUN
ftr-406	278	32	property	property	NOUN
ftr-406	278	33	.	.	PUNCT
ftr-406	279	1	i	i	PRON
ftr-406	279	2	d.	d.	PROPN
ftr-406	279	3	at	at	ADP
ftr-406	279	4	411	411	NUM
ftr-406	279	5	-	-	SYM
ftr-406	279	6	14	14	NUM
ftr-406	279	7	.	.	PUNCT
ftr-406	280	1	remarkable	remarkable	ADJ
ftr-406	280	2	because	because	SCONJ
ftr-406	280	3	the	the	DET
ftr-406	280	4	distinctions	distinction	NOUN
ftr-406	280	5	between	between	ADP
ftr-406	280	6	the	the	DET
ftr-406	280	7	two	two	NUM
ftr-406	280	8	subsections	subsection	NOUN
ftr-406	280	9	had	have	AUX
ftr-406	280	10	been	be	AUX
ftr-406	280	11	previously	previously	ADV
ftr-406	280	12	eroded	erode	VERB
ftr-406	280	13	.	.	PUNCT
ftr-406	281	1	given	give	VERB
ftr-406	281	2	these	these	DET
ftr-406	281	3	developments	development	NOUN
ftr-406	281	4	,	,	PUNCT
ftr-406	281	5	we	we	PRON
ftr-406	281	6	,	,	PUNCT
ftr-406	281	7	almost	almost	ADV
ftr-406	281	8	20	20	NUM
ftr-406	281	9	years	year	NOUN
ftr-406	281	10	ago	ago	ADV
ftr-406	281	11	,	,	PUNCT
ftr-406	281	12	called	call	VERB
ftr-406	281	13	into	into	ADP
ftr-406	281	14	question	question	NOUN
ftr-406	281	15	the	the	DET
ftr-406	281	16	continuation	continuation	NOUN
ftr-406	281	17	of	of	ADP
ftr-406	281	18	section	section	NOUN
ftr-406	281	19	707(c	707(c	PROPN
ftr-406	281	20	)	)	PUNCT
ftr-406	281	21	.	.	PUNCT
ftr-406	282	1	the	the	DET
ftr-406	282	2	erosion	erosion	NOUN
ftr-406	282	3	of	of	ADP
ftr-406	282	4	any	any	DET
ftr-406	282	5	distinctions40	distinctions40	NOUN
ftr-406	282	6	between	between	ADP
ftr-406	282	7	the	the	DET
ftr-406	282	8	subsections	subsection	NOUN
ftr-406	282	9	as	as	ADP
ftr-406	282	10	a	a	DET
ftr-406	282	11	result	result	NOUN
ftr-406	282	12	of	of	ADP
ftr-406	282	13	legislative	legislative	ADJ
ftr-406	282	14	changes	change	NOUN
ftr-406	282	15	by	by	ADP
ftr-406	282	16	congress	congress	PROPN
ftr-406	282	17	between	between	ADP
ftr-406	282	18	1954	1954	NUM
ftr-406	282	19	and	and	CCONJ
ftr-406	282	20	1984	1984	NUM
ftr-406	282	21	had	have	AUX
ftr-406	282	22	effectively	effectively	ADV
ftr-406	282	23	eliminated	eliminate	VERB
ftr-406	282	24	any	any	DET
ftr-406	282	25	differences	difference	NOUN
ftr-406	282	26	in	in	ADP
ftr-406	282	27	the	the	DET
ftr-406	282	28	tax	tax	NOUN
ftr-406	282	29	treatment	treatment	NOUN
ftr-406	282	30	for	for	ADP
ftr-406	282	31	payments	payment	NOUN
ftr-406	282	32	classified	classify	VERB
ftr-406	282	33	as	as	ADP
ftr-406	282	34	payments	payment	NOUN
ftr-406	282	35	under	under	ADP
ftr-406	282	36	section	section	NOUN
ftr-406	282	37	707(a	707(a	PROPN
ftr-406	282	38	)	)	PUNCT
ftr-406	282	39	and	and	CCONJ
ftr-406	282	40	those	those	PRON
ftr-406	282	41	classified	classify	VERB
ftr-406	282	42	as	as	ADP
ftr-406	282	43	guaranteed	guarantee	VERB
ftr-406	282	44	payments	payment	NOUN
ftr-406	282	45	under	under	ADP
ftr-406	282	46	section	section	NOUN
ftr-406	282	47	707(c	707(c	PROPN
ftr-406	282	48	)	)	PUNCT
ftr-406	282	49	.	.	PUNCT
ftr-406	283	1	furthermore	furthermore	ADV
ftr-406	283	2	,	,	PUNCT
ftr-406	283	3	the	the	DET
ftr-406	283	4	revised	revise	VERB
ftr-406	283	5	capacity	capacity	NOUN
ftr-406	283	6	analysis	analysis	NOUN
ftr-406	283	7	introduced	introduce	VERB
ftr-406	283	8	through	through	ADP
ftr-406	283	9	the	the	DET
ftr-406	283	10	enactment	enactment	NOUN
ftr-406	283	11	of	of	ADP
ftr-406	283	12	section	section	NOUN
ftr-406	283	13	707(a)(2	707(a)(2	NUM
ftr-406	283	14	)	)	PUNCT
ftr-406	283	15	made	make	VERB
ftr-406	283	16	section	section	NOUN
ftr-406	283	17	707(c	707(c	PROPN
ftr-406	283	18	)	)	PUNCT
ftr-406	283	19	inapplicable	inapplicable	ADJ
ftr-406	283	20	to	to	ADP
ftr-406	283	21	the	the	DET
ftr-406	283	22	typical	typical	ADJ
ftr-406	283	23	types	type	NOUN
ftr-406	283	24	of	of	ADP
ftr-406	283	25	payments	payment	NOUN
ftr-406	283	26	that	that	PRON
ftr-406	283	27	it	it	PRON
ftr-406	283	28	previously	previously	ADV
ftr-406	283	29	covered	cover	VERB
ftr-406	283	30	.	.	PUNCT
ftr-406	284	1	section	section	NOUN
ftr-406	284	2	707(c	707(c	PROPN
ftr-406	284	3	)	)	PUNCT
ftr-406	284	4	had	have	AUX
ftr-406	284	5	been	be	AUX
ftr-406	284	6	effectively	effectively	ADV
ftr-406	284	7	repealed	repeal	VERB
ftr-406	284	8	and	and	CCONJ
ftr-406	284	9	all	all	PRON
ftr-406	284	10	that	that	PRON
ftr-406	284	11	remained	remain	VERB
ftr-406	284	12	was	be	AUX
ftr-406	284	13	statutory	statutory	ADJ
ftr-406	284	14	surplusage	surplusage	NOUN
ftr-406	284	15	prone	prone	ADJ
ftr-406	284	16	to	to	PART
ftr-406	284	17	produce	produce	VERB
ftr-406	284	18	confusion	confusion	NOUN
ftr-406	284	19	and	and	CCONJ
ftr-406	284	20	complexity	complexity	NOUN
ftr-406	284	21	.	.	PUNCT
ftr-406	285	1	accordingly	accordingly	ADV
ftr-406	285	2	,	,	PUNCT
ftr-406	285	3	we	we	PRON
ftr-406	285	4	advocated	advocate	VERB
ftr-406	285	5	that	that	SCONJ
ftr-406	285	6	the	the	DET
ftr-406	285	7	slow	slow	ADJ
ftr-406	285	8	death	death	NOUN
ftr-406	285	9	of	of	ADP
ftr-406	285	10	the	the	DET
ftr-406	285	11	concept	concept	NOUN
ftr-406	285	12	of	of	ADP
ftr-406	285	13	guaranteed	guarantee	VERB
ftr-406	285	14	payments	payment	NOUN
ftr-406	285	15	be	be	AUX
ftr-406	285	16	hastened	hasten	VERB
ftr-406	285	17	by	by	ADP
ftr-406	285	18	the	the	DET
ftr-406	285	19	outright	outright	ADJ
ftr-406	285	20	repeal	repeal	NOUN
ftr-406	285	21	of	of	ADP
ftr-406	285	22	section	section	NOUN
ftr-406	285	23	707(c	707(c	PROPN
ftr-406	285	24	)	)	PUNCT
ftr-406	285	25	.	.	PUNCT
ftr-406	286	1	iii	iii	X
ftr-406	286	2	.	.	PUNCT
ftr-406	287	1	non	non	ADJ
ftr-406	287	2	-	-	ADJ
ftr-406	287	3	liquidating	liquidating	ADJ
ftr-406	287	4	guaranteed	guarantee	VERB
ftr-406	287	5	payments	payment	NOUN
ftr-406	287	6	made	make	VERB
ftr-406	287	7	in	in	ADP
ftr-406	287	8	-	-	PUNCT
ftr-406	287	9	kind	kind	NOUN
ftr-406	287	10	a.	a.	NOUN
ftr-406	287	11	central	central	ADJ
ftr-406	287	12	thesis	thesis	NOUN
ftr-406	287	13	of	of	ADP
ftr-406	287	14	kahn	kahn	PROPN
ftr-406	287	15	and	and	CCONJ
ftr-406	287	16	cuenin	cuenin	PROPN
ftr-406	287	17	’s	’s	PART
ftr-406	287	18	article	article	NOUN
ftr-406	287	19	kahn	kahn	PROPN
ftr-406	287	20	and	and	CCONJ
ftr-406	287	21	cuenin	cuenin	PROPN
ftr-406	287	22	begin	begin	VERB
ftr-406	287	23	their	their	PRON
ftr-406	287	24	article	article	NOUN
ftr-406	287	25	with	with	ADP
ftr-406	287	26	a	a	DET
ftr-406	287	27	brief	brief	ADJ
ftr-406	287	28	introduction	introduction	NOUN
ftr-406	287	29	to	to	ADP
ftr-406	287	30	the	the	DET
ftr-406	287	31	purpose	purpose	NOUN
ftr-406	287	32	and	and	CCONJ
ftr-406	287	33	operation	operation	NOUN
ftr-406	287	34	of	of	ADP
ftr-406	287	35	section	section	NOUN
ftr-406	287	36	707(c	707(c	PROPN
ftr-406	287	37	)	)	PUNCT
ftr-406	287	38	and	and	CCONJ
ftr-406	287	39	the	the	DET
ftr-406	287	40	concept	concept	NOUN
ftr-406	287	41	of	of	ADP
ftr-406	287	42	guaranteed	guarantee	VERB
ftr-406	287	43	payments	payment	NOUN
ftr-406	287	44	.	.	PUNCT
ftr-406	288	1	kahn	kahn	PROPN
ftr-406	288	2	and	and	CCONJ
ftr-406	288	3	cuenin	cuenin	NOUN
ftr-406	288	4	embrace	embrace	VERB
ftr-406	288	5	the	the	DET
ftr-406	288	6	historical	historical	ADJ
ftr-406	288	7	emphasis	emphasis	NOUN
ftr-406	288	8	,	,	PUNCT
ftr-406	288	9	no	no	DET
ftr-406	288	10	longer41	longer41	NOUN
ftr-406	288	11	controlling	control	VERB
ftr-406	288	12	in	in	ADP
ftr-406	288	13	light	light	NOUN
ftr-406	288	14	of	of	ADP
ftr-406	288	15	the	the	DET
ftr-406	288	16	subsequent	subsequent	ADJ
ftr-406	288	17	legislative	legislative	ADJ
ftr-406	288	18	enactments	enactment	NOUN
ftr-406	288	19	previously	previously	ADV
ftr-406	288	20	described	describe	VERB
ftr-406	288	21	,	,	PUNCT
ftr-406	288	22	on	on	ADP
ftr-406	288	23	an	an	DET
ftr-406	288	24	evaluation	evaluation	NOUN
ftr-406	288	25	of	of	ADP
ftr-406	288	26	the	the	DET
ftr-406	288	27	capacity	capacity	NOUN
ftr-406	288	28	in	in	ADP
ftr-406	288	29	which	which	PRON
ftr-406	288	30	a	a	DET
ftr-406	288	31	partner	partner	NOUN
ftr-406	288	32	is	be	AUX
ftr-406	288	33	acting	act	VERB
ftr-406	288	34	in	in	ADP
ftr-406	288	35	order	order	NOUN
ftr-406	288	36	to	to	PART
ftr-406	288	37	distinguish	distinguish	VERB
ftr-406	288	38	between	between	ADP
ftr-406	288	39	payments	payment	NOUN
ftr-406	288	40	under	under	ADP
ftr-406	288	41	sections	section	NOUN
ftr-406	288	42	707(a	707(a	NUM
ftr-406	288	43	)	)	PUNCT
ftr-406	288	44	and	and	CCONJ
ftr-406	288	45	707(c	707(c	PROPN
ftr-406	288	46	)	)	PUNCT
ftr-406	288	47	.	.	PUNCT
ftr-406	289	1	thus	thus	ADV
ftr-406	289	2	,	,	PUNCT
ftr-406	289	3	their	their	PRON
ftr-406	289	4	discussion	discussion	NOUN
ftr-406	289	5	fails	fail	VERB
ftr-406	289	6	to	to	PART
ftr-406	289	7	incorporate	incorporate	VERB
ftr-406	289	8	the	the	DET
ftr-406	289	9	profound	profound	ADJ
ftr-406	289	10	developments	development	NOUN
ftr-406	289	11	introduced	introduce	VERB
ftr-406	289	12	by	by	ADP
ftr-406	289	13	the	the	DET
ftr-406	289	14	tax	tax	NOUN
ftr-406	289	15	reform	reform	PROPN
ftr-406	289	16	act	act	NOUN
ftr-406	289	17	of	of	ADP
ftr-406	289	18	1984	1984	NUM
ftr-406	289	19	that	that	PRON
ftr-406	289	20	resulted	result	VERB
ftr-406	289	21	from	from	ADP
ftr-406	289	22	a	a	DET
ftr-406	289	23	congressional	congressional	ADJ
ftr-406	289	24	reinterpretation	reinterpretation	NOUN
ftr-406	289	25	of	of	ADP
ftr-406	289	26	the	the	DET
ftr-406	289	27	capacity	capacity	NOUN
ftr-406	289	28	test	test	NOUN
ftr-406	289	29	.	.	PUNCT
ftr-406	290	1	as	as	ADP
ftr-406	290	2	a	a	DET
ftr-406	290	3	result	result	NOUN
ftr-406	290	4	,	,	PUNCT
ftr-406	290	5	they	they	PRON
ftr-406	290	6	overlook	overlook	VERB
ftr-406	290	7	the	the	DET
ftr-406	290	8	central	central	ADJ
ftr-406	290	9	role	role	NOUN
ftr-406	290	10	played	play	VERB
ftr-406	290	11	by	by	ADP
ftr-406	290	12	section	section	NOUN
ftr-406	290	13	707(a)(2	707(a)(2	NUM
ftr-406	290	14	)	)	PUNCT
ftr-406	290	15	to	to	ADP
ftr-406	290	16	the	the	DET
ftr-406	290	17	questions	question	NOUN
ftr-406	290	18	they	they	PRON
ftr-406	290	19	consider	consider	VERB
ftr-406	290	20	.	.	PUNCT
ftr-406	291	1	352	352	NUM
ftr-406	291	2	florida	florida	PROPN
ftr-406	291	3	tax	tax	NOUN
ftr-406	291	4	review	review	NOUN
ftr-406	292	1	[	[	X
ftr-406	292	2	v0l.7:6	v0l.7:6	PROPN
ftr-406	292	3	42	42	NUM
ftr-406	292	4	.	.	PUNCT
ftr-406	293	1	kahn	kahn	PROPN
ftr-406	293	2	&	&	CCONJ
ftr-406	293	3	cuenin	cuenin	PROPN
ftr-406	293	4	,	,	PUNCT
ftr-406	293	5	supra	supra	PROPN
ftr-406	293	6	note	note	PROPN
ftr-406	293	7	6	6	NUM
ftr-406	293	8	,	,	PUNCT
ftr-406	293	9	at	at	ADP
ftr-406	293	10	406	406	NUM
ftr-406	293	11	-	-	SYM
ftr-406	293	12	07	07	NUM
ftr-406	293	13	.	.	PUNCT
ftr-406	294	1	they	they	PRON
ftr-406	294	2	also	also	ADV
ftr-406	294	3	cite	cite	VERB
ftr-406	294	4	leading	lead	VERB
ftr-406	294	5	treatises	treatise	NOUN
ftr-406	294	6	in	in	ADP
ftr-406	294	7	the	the	DET
ftr-406	294	8	field	field	NOUN
ftr-406	294	9	of	of	ADP
ftr-406	294	10	partnership	partnership	NOUN
ftr-406	294	11	taxation	taxation	NOUN
ftr-406	294	12	as	as	ADP
ftr-406	294	13	supporting	support	VERB
ftr-406	294	14	this	this	DET
ftr-406	294	15	conclusion	conclusion	NOUN
ftr-406	294	16	.	.	PUNCT
ftr-406	295	1	i	i	PRON
ftr-406	295	2	d.	d.	PROPN
ftr-406	295	3	(	(	PUNCT
ftr-406	295	4	citing	cite	VERB
ftr-406	295	5	2	2	NUM
ftr-406	295	6	willis	willi	NOUN
ftr-406	295	7	,	,	PUNCT
ftr-406	295	8	pennell	pennell	PROPN
ftr-406	295	9	&	&	CCONJ
ftr-406	295	10	postlewaite	postlewaite	PROPN
ftr-406	295	11	,	,	PUNCT
ftr-406	295	12	supra	supra	PROPN
ftr-406	295	13	note	note	NOUN
ftr-406	295	14	11	11	NUM
ftr-406	295	15	,	,	PUNCT
ftr-406	295	16	at	at	ADP
ftr-406	295	17	¶	¶	PROPN
ftr-406	295	18	15.06	15.06	NUM
ftr-406	295	19	and	and	CCONJ
ftr-406	295	20	1	1	NUM
ftr-406	295	21	william	william	PROPN
ftr-406	295	22	s.	s.	PROPN
ftr-406	295	23	mckee	mckee	PROPN
ftr-406	295	24	,	,	PUNCT
ftr-406	295	25	william	william	PROPN
ftr-406	295	26	f.	f.	PROPN
ftr-406	295	27	nelson	nelson	PROPN
ftr-406	295	28	&	&	CCONJ
ftr-406	295	29	robert	robert	PROPN
ftr-406	295	30	l.	l.	PROPN
ftr-406	295	31	whitmire	whitmire	PROPN
ftr-406	295	32	,	,	PUNCT
ftr-406	295	33	federal	federal	ADJ
ftr-406	295	34	taxation	taxation	NOUN
ftr-406	295	35	of	of	ADP
ftr-406	295	36	partnerships	partnership	NOUN
ftr-406	295	37	and	and	CCONJ
ftr-406	295	38	partners	partner	NOUN
ftr-406	295	39	¶	¶	PROPN
ftr-406	295	40	13.03[5	13.03[5	PROPN
ftr-406	295	41	]	]	PUNCT
ftr-406	295	42	(	(	PUNCT
ftr-406	295	43	3d	3d	NUM
ftr-406	295	44	ed	ed	NOUN
ftr-406	295	45	.	.	PROPN
ftr-406	295	46	,	,	PUNCT
ftr-406	295	47	1997	1997	NUM
ftr-406	295	48	)	)	PUNCT
ftr-406	295	49	.	.	PUNCT
ftr-406	296	1	see	see	AUX
ftr-406	296	2	also	also	ADV
ftr-406	296	3	rev	rev	VERB
ftr-406	296	4	.	.	PUNCT
ftr-406	297	1	rul	rul	PROPN
ftr-406	297	2	.	.	PUNCT
ftr-406	298	1	91	91	NUM
ftr-406	298	2	-	-	SYM
ftr-406	298	3	26	26	NUM
ftr-406	298	4	,	,	PUNCT
ftr-406	298	5	1991	1991	NUM
ftr-406	298	6	-	-	SYM
ftr-406	298	7	1	1	NUM
ftr-406	298	8	c.b	c.b	PROPN
ftr-406	298	9	.	.	PROPN
ftr-406	298	10	184	184	NUM
ftr-406	298	11	(	(	PUNCT
ftr-406	298	12	treating	treat	VERB
ftr-406	298	13	accident	accident	NOUN
ftr-406	298	14	and	and	CCONJ
ftr-406	298	15	health	health	NOUN
ftr-406	298	16	insurance	insurance	NOUN
ftr-406	298	17	premiums	premium	NOUN
ftr-406	298	18	paid	pay	VERB
ftr-406	298	19	by	by	ADP
ftr-406	298	20	a	a	DET
ftr-406	298	21	partnership	partnership	NOUN
ftr-406	298	22	on	on	ADP
ftr-406	298	23	behalf	behalf	NOUN
ftr-406	298	24	of	of	ADP
ftr-406	298	25	its	its	PRON
ftr-406	298	26	partners	partner	NOUN
ftr-406	298	27	as	as	ADP
ftr-406	298	28	a	a	DET
ftr-406	298	29	guaranteed	guarantee	VERB
ftr-406	298	30	payment	payment	NOUN
ftr-406	298	31	and	and	CCONJ
ftr-406	298	32	referring	refer	VERB
ftr-406	298	33	to	to	ADP
ftr-406	298	34	guaranteed	guarantee	VERB
ftr-406	298	35	payments	payment	NOUN
ftr-406	298	36	under	under	ADP
ftr-406	298	37	§	§	PROPN
ftr-406	298	38	707(c	707(c	PROPN
ftr-406	298	39	)	)	PUNCT
ftr-406	298	40	as	as	ADP
ftr-406	298	41	“	"	PUNCT
ftr-406	298	42	[	[	X
ftr-406	298	43	a]mounts	a]mount	NOUN
ftr-406	298	44	paid	pay	VERB
ftr-406	298	45	in	in	ADP
ftr-406	298	46	cash	cash	NOUN
ftr-406	298	47	or	or	CCONJ
ftr-406	298	48	in	in	ADP
ftr-406	298	49	-	-	PUNCT
ftr-406	298	50	kind	kind	NOUN
ftr-406	298	51	by	by	ADP
ftr-406	298	52	a	a	DET
ftr-406	298	53	partnership	partnership	NOUN
ftr-406	298	54	”	"	PUNCT
ftr-406	298	55	)	)	PUNCT
ftr-406	298	56	.	.	PUNCT
ftr-406	299	1	given	give	VERB
ftr-406	299	2	kahn	kahn	PROPN
ftr-406	299	3	and	and	CCONJ
ftr-406	299	4	cuenin	cuenin	PROPN
ftr-406	299	5	’s	’s	PART
ftr-406	299	6	subsequently	subsequently	ADV
ftr-406	299	7	articulated	articulated	ADJ
ftr-406	299	8	desire	desire	NOUN
ftr-406	299	9	to	to	PART
ftr-406	299	10	implement	implement	VERB
ftr-406	299	11	the	the	DET
ftr-406	299	12	statutory	statutory	ADJ
ftr-406	299	13	language	language	NOUN
ftr-406	299	14	of	of	ADP
ftr-406	299	15	§	§	PROPN
ftr-406	299	16	707(c	707(c	PROPN
ftr-406	299	17	)	)	PUNCT
ftr-406	299	18	as	as	ADV
ftr-406	299	19	closely	closely	ADV
ftr-406	299	20	as	as	ADP
ftr-406	299	21	possible	possible	ADJ
ftr-406	299	22	,	,	PUNCT
ftr-406	299	23	it	it	PRON
ftr-406	299	24	is	be	AUX
ftr-406	299	25	curious	curious	ADJ
ftr-406	299	26	that	that	SCONJ
ftr-406	299	27	they	they	PRON
ftr-406	299	28	do	do	AUX
ftr-406	299	29	not	not	PART
ftr-406	299	30	explore	explore	VERB
ftr-406	299	31	the	the	DET
ftr-406	299	32	distinct	distinct	ADJ
ftr-406	299	33	difference	difference	NOUN
ftr-406	299	34	in	in	ADP
ftr-406	299	35	the	the	DET
ftr-406	299	36	statutory	statutory	ADJ
ftr-406	299	37	language	language	NOUN
ftr-406	299	38	between	between	ADP
ftr-406	299	39	§	§	PROPN
ftr-406	299	40	707(c	707(c	PROPN
ftr-406	299	41	)	)	PUNCT
ftr-406	299	42	’s	’s	PART
ftr-406	299	43	explicit	explicit	ADJ
ftr-406	299	44	reference	reference	NOUN
ftr-406	299	45	to	to	ADP
ftr-406	299	46	“	"	PUNCT
ftr-406	299	47	payments	payment	NOUN
ftr-406	299	48	”	"	PUNCT
ftr-406	299	49	to	to	ADP
ftr-406	299	50	a	a	DET
ftr-406	299	51	partner	partner	NOUN
ftr-406	299	52	and	and	CCONJ
ftr-406	299	53	§	§	PROPN
ftr-406	299	54	707(a	707(a	PROPN
ftr-406	299	55	)	)	PUNCT
ftr-406	299	56	’s	’s	PART
ftr-406	299	57	more	more	ADV
ftr-406	299	58	general	general	ADJ
ftr-406	299	59	reference	reference	NOUN
ftr-406	299	60	to	to	ADP
ftr-406	299	61	“	"	PUNCT
ftr-406	299	62	transactions	transaction	NOUN
ftr-406	299	63	”	"	PUNCT
ftr-406	299	64	between	between	ADP
ftr-406	299	65	a	a	DET
ftr-406	299	66	partner	partner	NOUN
ftr-406	299	67	and	and	CCONJ
ftr-406	299	68	a	a	DET
ftr-406	299	69	partnership	partnership	NOUN
ftr-406	299	70	.	.	PUNCT
ftr-406	300	1	this	this	DET
ftr-406	300	2	difference	difference	NOUN
ftr-406	300	3	in	in	ADP
ftr-406	300	4	language	language	NOUN
ftr-406	300	5	,	,	PUNCT
ftr-406	300	6	as	as	ADV
ftr-406	300	7	well	well	ADV
ftr-406	300	8	as	as	ADP
ftr-406	300	9	the	the	DET
ftr-406	300	10	acknowledged	acknowledge	VERB
ftr-406	300	11	congressional	congressional	ADJ
ftr-406	300	12	failure	failure	NOUN
ftr-406	300	13	apparently	apparently	ADV
ftr-406	300	14	to	to	PART
ftr-406	300	15	consider	consider	VERB
ftr-406	300	16	in	in	ADP
ftr-406	300	17	-	-	PUNCT
ftr-406	300	18	kind	kind	ADV
ftr-406	300	19	guaranteed	guarantee	VERB
ftr-406	300	20	payments	payment	NOUN
ftr-406	300	21	when	when	SCONJ
ftr-406	300	22	enacting	enact	VERB
ftr-406	300	23	§	§	PROPN
ftr-406	300	24	707	707	NUM
ftr-406	300	25	in	in	ADP
ftr-406	300	26	1954	1954	NUM
ftr-406	300	27	,	,	PUNCT
ftr-406	300	28	may	may	AUX
ftr-406	300	29	well	well	ADV
ftr-406	300	30	suggest	suggest	VERB
ftr-406	300	31	that	that	SCONJ
ftr-406	300	32	§	§	PROPN
ftr-406	300	33	707(c	707(c	PROPN
ftr-406	300	34	)	)	PUNCT
ftr-406	300	35	was	be	AUX
ftr-406	300	36	never	never	ADV
ftr-406	300	37	intended	intend	VERB
ftr-406	300	38	to	to	PART
ftr-406	300	39	apply	apply	VERB
ftr-406	300	40	to	to	ADP
ftr-406	300	41	in	in	ADP
ftr-406	300	42	-	-	PUNCT
ftr-406	300	43	kind	kind	NOUN
ftr-406	300	44	transfers	transfer	NOUN
ftr-406	300	45	of	of	ADP
ftr-406	300	46	partnership	partnership	NOUN
ftr-406	300	47	property	property	NOUN
ftr-406	300	48	.	.	PUNCT
ftr-406	301	1	see	see	VERB
ftr-406	301	2	armstrong	armstrong	PROPN
ftr-406	301	3	v.	v.	PROPN
ftr-406	301	4	phinney	phinney	PROPN
ftr-406	301	5	,	,	PUNCT
ftr-406	301	6	394	394	NUM
ftr-406	301	7	f.2d	f.2d	NUM
ftr-406	301	8	661	661	NUM
ftr-406	301	9	(	(	PUNCT
ftr-406	301	10	5th	5th	ADJ
ftr-406	301	11	cir	cir	NOUN
ftr-406	301	12	.	.	PUNCT
ftr-406	301	13	1968	1968	NUM
ftr-406	301	14	)	)	PUNCT
ftr-406	302	1	(	(	PUNCT
ftr-406	302	2	questioning	question	VERB
ftr-406	302	3	whether	whether	SCONJ
ftr-406	302	4	in	in	ADP
ftr-406	302	5	-	-	PUNCT
ftr-406	302	6	kind	kind	NOUN
ftr-406	302	7	meals	meal	NOUN
ftr-406	302	8	and	and	CCONJ
ftr-406	302	9	lodging	lodging	NOUN
ftr-406	302	10	received	receive	VERB
ftr-406	302	11	by	by	ADP
ftr-406	302	12	a	a	DET
ftr-406	302	13	partner	partner	NOUN
ftr-406	302	14	could	could	AUX
ftr-406	302	15	constitute	constitute	VERB
ftr-406	302	16	“	"	PUNCT
ftr-406	302	17	payments	payment	NOUN
ftr-406	302	18	”	"	PUNCT
ftr-406	302	19	for	for	ADP
ftr-406	302	20	purposes	purpose	NOUN
ftr-406	302	21	of	of	ADP
ftr-406	302	22	§	§	PROPN
ftr-406	302	23	707(c	707(c	PROPN
ftr-406	302	24	)	)	PUNCT
ftr-406	302	25	)	)	PUNCT
ftr-406	302	26	.	.	PUNCT
ftr-406	303	1	thus	thus	ADV
ftr-406	303	2	,	,	PUNCT
ftr-406	303	3	through	through	ADP
ftr-406	303	4	close	close	ADJ
ftr-406	303	5	attention	attention	NOUN
ftr-406	303	6	to	to	ADP
ftr-406	303	7	the	the	DET
ftr-406	303	8	statutory	statutory	ADJ
ftr-406	303	9	language	language	NOUN
ftr-406	303	10	and	and	CCONJ
ftr-406	303	11	through	through	ADP
ftr-406	303	12	the	the	DET
ftr-406	303	13	adoption	adoption	NOUN
ftr-406	303	14	of	of	ADP
ftr-406	303	15	reasonable	reasonable	ADJ
ftr-406	303	16	assumptions	assumption	NOUN
ftr-406	303	17	regarding	regard	VERB
ftr-406	303	18	congressional	congressional	ADJ
ftr-406	303	19	intent	intent	NOUN
ftr-406	303	20	,	,	PUNCT
ftr-406	303	21	the	the	DET
ftr-406	303	22	problems	problem	NOUN
ftr-406	303	23	encountered	encounter	VERB
ftr-406	303	24	in	in	ADP
ftr-406	303	25	considering	consider	VERB
ftr-406	303	26	the	the	DET
ftr-406	303	27	application	application	NOUN
ftr-406	303	28	of	of	ADP
ftr-406	303	29	§	§	PROPN
ftr-406	303	30	707(c	707(c	PROPN
ftr-406	303	31	)	)	PUNCT
ftr-406	303	32	to	to	ADP
ftr-406	303	33	in	in	ADP
ftr-406	303	34	-	-	PUNCT
ftr-406	303	35	kind	kind	NOUN
ftr-406	303	36	transfers	transfer	NOUN
ftr-406	303	37	could	could	AUX
ftr-406	303	38	easily	easily	ADV
ftr-406	303	39	be	be	AUX
ftr-406	303	40	avoided	avoid	VERB
ftr-406	303	41	.	.	PUNCT
ftr-406	304	1	43	43	NUM
ftr-406	304	2	.	.	PUNCT
ftr-406	305	1	kahn	kahn	PROPN
ftr-406	305	2	&	&	CCONJ
ftr-406	305	3	cuenin	cuenin	PROPN
ftr-406	305	4	,	,	PUNCT
ftr-406	305	5	supra	supra	PROPN
ftr-406	305	6	note	note	PROPN
ftr-406	305	7	6	6	NUM
ftr-406	305	8	,	,	PUNCT
ftr-406	305	9	at	at	ADP
ftr-406	305	10	407	407	NUM
ftr-406	305	11	and	and	CCONJ
ftr-406	305	12	417	417	NUM
ftr-406	305	13	-	-	SYM
ftr-406	305	14	18	18	NUM
ftr-406	305	15	.	.	PUNCT
ftr-406	305	16	44	44	NUM
ftr-406	305	17	.	.	PUNCT
ftr-406	306	1	kahn	kahn	PROPN
ftr-406	306	2	&	&	CCONJ
ftr-406	306	3	cuenin	cuenin	PROPN
ftr-406	306	4	,	,	PUNCT
ftr-406	306	5	supra	supra	PROPN
ftr-406	306	6	note	note	PROPN
ftr-406	306	7	6	6	NUM
ftr-406	306	8	,	,	PUNCT
ftr-406	306	9	at	at	ADP
ftr-406	306	10	410	410	NUM
ftr-406	306	11	and	and	CCONJ
ftr-406	306	12	423	423	NUM
ftr-406	306	13	-	-	SYM
ftr-406	306	14	24	24	NUM
ftr-406	306	15	.	.	PUNCT
ftr-406	307	1	this	this	DET
ftr-406	307	2	latter	latter	ADJ
ftr-406	307	3	type	type	NOUN
ftr-406	307	4	of	of	ADP
ftr-406	307	5	guaranteed	guarantee	VERB
ftr-406	307	6	payment	payment	NOUN
ftr-406	307	7	is	be	AUX
ftr-406	307	8	illustrated	illustrate	VERB
ftr-406	307	9	through	through	ADP
ftr-406	307	10	an	an	DET
ftr-406	307	11	example	example	NOUN
ftr-406	307	12	contained	contain	VERB
ftr-406	307	13	in	in	ADP
ftr-406	307	14	the	the	DET
ftr-406	307	15	regulations	regulation	NOUN
ftr-406	307	16	.	.	PUNCT
ftr-406	308	1	regs	reg	NOUN
ftr-406	308	2	.	.	PUNCT
ftr-406	309	1	§	§	PROPN
ftr-406	309	2	1.707	1.707	NUM
ftr-406	309	3	-	-	SYM
ftr-406	309	4	1	1	NUM
ftr-406	309	5	,	,	PUNCT
ftr-406	309	6	example	example	NOUN
ftr-406	309	7	(	(	PUNCT
ftr-406	309	8	2	2	NUM
ftr-406	309	9	)	)	PUNCT
ftr-406	309	10	.	.	PUNCT
ftr-406	310	1	under	under	ADP
ftr-406	310	2	this	this	DET
ftr-406	310	3	example	example	NOUN
ftr-406	310	4	,	,	PUNCT
ftr-406	310	5	partner	partner	NOUN
ftr-406	310	6	c	c	PROPN
ftr-406	310	7	provides	provide	VERB
ftr-406	310	8	services	service	NOUN
ftr-406	310	9	to	to	ADP
ftr-406	310	10	the	the	DET
ftr-406	310	11	partnership	partnership	NOUN
ftr-406	310	12	and	and	CCONJ
ftr-406	310	13	is	be	AUX
ftr-406	310	14	entitled	entitle	VERB
ftr-406	310	15	to	to	PART
ftr-406	310	16	receive	receive	VERB
ftr-406	310	17	30	30	NUM
ftr-406	310	18	%	%	NOUN
ftr-406	310	19	of	of	ADP
ftr-406	310	20	partnership	partnership	NOUN
ftr-406	310	21	income	income	NOUN
ftr-406	310	22	,	,	PUNCT
ftr-406	310	23	before	before	ADP
ftr-406	310	24	taking	take	VERB
ftr-406	310	25	into	into	ADP
ftr-406	310	26	account	account	NOUN
ftr-406	310	27	any	any	DET
ftr-406	310	28	guaranteed	guarantee	VERB
ftr-406	310	29	payments	payment	NOUN
ftr-406	310	30	,	,	PUNCT
ftr-406	310	31	but	but	CCONJ
ftr-406	310	32	not	not	PART
ftr-406	310	33	less	less	ADJ
ftr-406	310	34	than	than	ADP
ftr-406	310	35	$	$	SYM
ftr-406	310	36	10,000	10,000	NUM
ftr-406	310	37	.	.	PUNCT
ftr-406	311	1	if	if	SCONJ
ftr-406	311	2	the	the	DET
ftr-406	311	3	partnership	partnership	NOUN
ftr-406	311	4	’s	’s	PART
ftr-406	311	5	income	income	NOUN
ftr-406	311	6	is	be	AUX
ftr-406	311	7	$	$	SYM
ftr-406	311	8	60,000	60,000	NUM
ftr-406	311	9	,	,	PUNCT
ftr-406	311	10	c	c	PROPN
ftr-406	311	11	will	will	AUX
ftr-406	311	12	receive	receive	VERB
ftr-406	311	13	a	a	DET
ftr-406	311	14	distributive	distributive	ADJ
ftr-406	311	15	share	share	NOUN
ftr-406	311	16	of	of	ADP
ftr-406	311	17	partnership	partnership	NOUN
ftr-406	311	18	income	income	NOUN
ftr-406	311	19	of	of	ADP
ftr-406	311	20	$	$	SYM
ftr-406	311	21	18,000	18,000	NUM
ftr-406	311	22	and	and	CCONJ
ftr-406	311	23	no	no	DET
ftr-406	311	24	guaranteed	guarantee	VERB
ftr-406	311	25	payment	payment	NOUN
ftr-406	311	26	.	.	PUNCT
ftr-406	312	1	however	however	ADV
ftr-406	312	2	,	,	PUNCT
ftr-406	312	3	if	if	SCONJ
ftr-406	312	4	the	the	DET
ftr-406	312	5	partnership	partnership	NOUN
ftr-406	312	6	’s	’s	PART
ftr-406	312	7	income	income	NOUN
ftr-406	312	8	is	be	AUX
ftr-406	312	9	only	only	ADV
ftr-406	312	10	$	$	SYM
ftr-406	312	11	20,000	20,000	NUM
ftr-406	312	12	,	,	PUNCT
ftr-406	312	13	c	c	PROPN
ftr-406	312	14	will	will	AUX
ftr-406	312	15	receive	receive	VERB
ftr-406	312	16	a	a	DET
ftr-406	312	17	distributive	distributive	ADJ
ftr-406	312	18	share	share	NOUN
ftr-406	312	19	of	of	ADP
ftr-406	312	20	partnership	partnership	NOUN
ftr-406	312	21	income	income	NOUN
ftr-406	312	22	of	of	ADP
ftr-406	312	23	only	only	ADV
ftr-406	312	24	$	$	SYM
ftr-406	312	25	6,000	6,000	NUM
ftr-406	312	26	.	.	PUNCT
ftr-406	313	1	because	because	SCONJ
ftr-406	313	2	c	c	PROPN
ftr-406	313	3	is	be	AUX
ftr-406	313	4	entitled	entitle	VERB
ftr-406	313	5	to	to	PART
ftr-406	313	6	receive	receive	VERB
ftr-406	313	7	not	not	PART
ftr-406	313	8	less	less	ADJ
ftr-406	313	9	than	than	ADP
ftr-406	313	10	$	$	SYM
ftr-406	313	11	10,000	10,000	NUM
ftr-406	313	12	,	,	PUNCT
ftr-406	313	13	the	the	DET
ftr-406	313	14	difference	difference	NOUN
ftr-406	313	15	,	,	PUNCT
ftr-406	313	16	$	$	SYM
ftr-406	313	17	4,000	4,000	NUM
ftr-406	313	18	,	,	PUNCT
ftr-406	313	19	is	be	AUX
ftr-406	313	20	a	a	DET
ftr-406	313	21	guaranteed	guarantee	VERB
ftr-406	313	22	payment	payment	NOUN
ftr-406	313	23	.	.	PUNCT
ftr-406	314	1	kahn	kahn	PROPN
ftr-406	314	2	and	and	CCONJ
ftr-406	314	3	cuenin	cuenin	PROPN
ftr-406	314	4	’s	’s	PART
ftr-406	314	5	attention	attention	NOUN
ftr-406	314	6	to	to	ADP
ftr-406	314	7	this	this	DET
ftr-406	314	8	type	type	NOUN
ftr-406	314	9	of	of	ADP
ftr-406	314	10	guaranteed	guarantee	VERB
ftr-406	314	11	payment	payment	NOUN
ftr-406	314	12	is	be	AUX
ftr-406	314	13	curious	curious	ADJ
ftr-406	314	14	for	for	ADP
ftr-406	314	15	three	three	NUM
ftr-406	314	16	reasons	reason	NOUN
ftr-406	314	17	.	.	PUNCT
ftr-406	315	1	first	first	ADV
ftr-406	315	2	,	,	PUNCT
ftr-406	315	3	it	it	PRON
ftr-406	315	4	is	be	AUX
ftr-406	315	5	not	not	PART
ftr-406	315	6	clear	clear	ADJ
ftr-406	315	7	how	how	SCONJ
ftr-406	315	8	frequently	frequently	ADV
ftr-406	315	9	payments	payment	NOUN
ftr-406	315	10	are	be	AUX
ftr-406	315	11	structured	structure	VERB
ftr-406	315	12	in	in	ADP
ftr-406	315	13	this	this	DET
ftr-406	315	14	manner	manner	NOUN
ftr-406	315	15	.	.	PUNCT
ftr-406	316	1	thus	thus	ADV
ftr-406	316	2	,	,	PUNCT
ftr-406	316	3	their	their	PRON
ftr-406	316	4	importance	importance	NOUN
ftr-406	316	5	in	in	ADP
ftr-406	316	6	determining	determine	VERB
ftr-406	316	7	the	the	DET
ftr-406	316	8	proper	proper	ADJ
ftr-406	316	9	interpretation	interpretation	NOUN
ftr-406	316	10	of	of	ADP
ftr-406	316	11	§	§	PROPN
ftr-406	316	12	707(c	707(c	PROPN
ftr-406	316	13	)	)	PUNCT
ftr-406	316	14	may	may	AUX
ftr-406	316	15	be	be	AUX
ftr-406	316	16	overstated	overstate	VERB
ftr-406	316	17	.	.	PUNCT
ftr-406	317	1	second	second	ADV
ftr-406	317	2	,	,	PUNCT
ftr-406	317	3	the	the	DET
ftr-406	317	4	regulations	regulation	NOUN
ftr-406	317	5	apparently	apparently	ADV
ftr-406	317	6	fail	fail	VERB
ftr-406	317	7	to	to	PART
ftr-406	317	8	follow	follow	VERB
ftr-406	317	9	the	the	DET
ftr-406	317	10	legislative	legislative	ADJ
ftr-406	317	11	history	history	NOUN
ftr-406	317	12	while	while	SCONJ
ftr-406	317	13	acknowledging	acknowledge	VERB
ftr-406	317	14	that	that	SCONJ
ftr-406	317	15	guaranteed	guarantee	VERB
ftr-406	317	16	payments	payment	NOUN
ftr-406	317	17	are	be	AUX
ftr-406	317	18	traditionally	traditionally	ADV
ftr-406	317	19	made	make	VERB
ftr-406	317	20	in	in	ADP
ftr-406	317	21	cash	cash	NOUN
ftr-406	317	22	,	,	PUNCT
ftr-406	317	23	kahn	kahn	PROPN
ftr-406	317	24	and	and	CCONJ
ftr-406	317	25	cuenin	cuenin	PROPN
ftr-406	317	26	conclude	conclude	VERB
ftr-406	317	27	,	,	PUNCT
ftr-406	317	28	given	give	VERB
ftr-406	317	29	the	the	DET
ftr-406	317	30	absence	absence	NOUN
ftr-406	317	31	of	of	ADP
ftr-406	317	32	a	a	DET
ftr-406	317	33	statutory	statutory	ADJ
ftr-406	317	34	or	or	CCONJ
ftr-406	317	35	regulatory	regulatory	ADJ
ftr-406	317	36	prohibition	prohibition	NOUN
ftr-406	317	37	,	,	PUNCT
ftr-406	317	38	that	that	SCONJ
ftr-406	317	39	such	such	ADJ
ftr-406	317	40	payments	payment	NOUN
ftr-406	317	41	can	can	AUX
ftr-406	317	42	be	be	AUX
ftr-406	317	43	made	make	VERB
ftr-406	317	44	in	in	ADP
ftr-406	317	45	-	-	PUNCT
ftr-406	317	46	kind	kind	NOUN
ftr-406	317	47	as	as	SCONJ
ftr-406	317	48	well.42	well.42	NOUN
ftr-406	317	49	kahn	kahn	PROPN
ftr-406	317	50	and	and	CCONJ
ftr-406	317	51	cuenin	cuenin	PROPN
ftr-406	317	52	briefly	briefly	ADV
ftr-406	317	53	acknowledge	acknowledge	VERB
ftr-406	317	54	the	the	DET
ftr-406	317	55	infrequency	infrequency	NOUN
ftr-406	317	56	with	with	ADP
ftr-406	317	57	which	which	PRON
ftr-406	317	58	such	such	ADJ
ftr-406	317	59	payments	payment	NOUN
ftr-406	317	60	are	be	AUX
ftr-406	317	61	made	make	VERB
ftr-406	317	62	,	,	PUNCT
ftr-406	317	63	a	a	DET
ftr-406	317	64	recognition	recognition	NOUN
ftr-406	317	65	which	which	PRON
ftr-406	317	66	by	by	ADP
ftr-406	317	67	itself	itself	PRON
ftr-406	317	68	might	might	AUX
ftr-406	317	69	dictate	dictate	VERB
ftr-406	317	70	an	an	DET
ftr-406	317	71	interpretation	interpretation	NOUN
ftr-406	317	72	of	of	ADP
ftr-406	317	73	the	the	DET
ftr-406	317	74	statutory	statutory	ADJ
ftr-406	317	75	and	and	CCONJ
ftr-406	317	76	regulatory	regulatory	ADJ
ftr-406	317	77	framework	framework	NOUN
ftr-406	317	78	in	in	ADP
ftr-406	317	79	such	such	DET
ftr-406	317	80	a	a	DET
ftr-406	317	81	way	way	NOUN
ftr-406	317	82	as	as	SCONJ
ftr-406	317	83	to	to	PART
ftr-406	317	84	minimize	minimize	VERB
ftr-406	317	85	aberrational	aberrational	ADJ
ftr-406	317	86	results	result	NOUN
ftr-406	317	87	.	.	PUNCT
ftr-406	318	1	they	they	PRON
ftr-406	318	2	then	then	ADV
ftr-406	318	3	move	move	VERB
ftr-406	318	4	their	their	PRON
ftr-406	318	5	focus	focus	NOUN
ftr-406	318	6	from	from	ADP
ftr-406	318	7	the	the	DET
ftr-406	318	8	typical43	typical43	NOUN
ftr-406	318	9	type	type	NOUN
ftr-406	318	10	of	of	ADP
ftr-406	318	11	guaranteed	guarantee	VERB
ftr-406	318	12	payment	payment	NOUN
ftr-406	318	13	(	(	PUNCT
ftr-406	318	14	a	a	DET
ftr-406	318	15	payment	payment	NOUN
ftr-406	318	16	fixed	fix	VERB
ftr-406	318	17	in	in	ADP
ftr-406	318	18	amount	amount	NOUN
ftr-406	318	19	)	)	PUNCT
ftr-406	318	20	to	to	PART
ftr-406	318	21	address	address	VERB
ftr-406	318	22	an	an	DET
ftr-406	318	23	infrequent	infrequent	ADJ
ftr-406	318	24	,	,	PUNCT
ftr-406	318	25	atypical	atypical	ADJ
ftr-406	318	26	type	type	NOUN
ftr-406	318	27	of	of	ADP
ftr-406	318	28	guaranteed	guarantee	VERB
ftr-406	318	29	payment	payment	NOUN
ftr-406	318	30	(	(	PUNCT
ftr-406	318	31	a	a	DET
ftr-406	318	32	payment	payment	NOUN
ftr-406	318	33	structured	structure	VERB
ftr-406	318	34	as	as	ADP
ftr-406	318	35	a	a	DET
ftr-406	318	36	percentage	percentage	NOUN
ftr-406	318	37	of	of	ADP
ftr-406	318	38	partnership	partnership	NOUN
ftr-406	318	39	income	income	NOUN
ftr-406	318	40	with	with	ADP
ftr-406	318	41	a	a	DET
ftr-406	318	42	minimum	minimum	ADJ
ftr-406	318	43	dollar	dollar	NOUN
ftr-406	318	44	amount	amount	NOUN
ftr-406	318	45	)	)	PUNCT
ftr-406	318	46	and	and	CCONJ
ftr-406	318	47	the	the	DET
ftr-406	318	48	tax	tax	NOUN
ftr-406	318	49	issues	issue	NOUN
ftr-406	318	50	which	which	PRON
ftr-406	318	51	present	present	VERB
ftr-406	318	52	themselves	themselves	PRON
ftr-406	318	53	in	in	ADP
ftr-406	318	54	such	such	DET
ftr-406	318	55	a	a	DET
ftr-406	318	56	case.44	case.44	NOUN
ftr-406	318	57	2006	2006	NUM
ftr-406	318	58	]	]	PUNCT
ftr-406	318	59	the	the	DET
ftr-406	318	60	lazarus	lazarus	PROPN
ftr-406	318	61	effect	effect	NOUN
ftr-406	318	62	353	353	NUM
ftr-406	318	63	with	with	ADP
ftr-406	318	64	respect	respect	NOUN
ftr-406	318	65	to	to	ADP
ftr-406	318	66	such	such	ADJ
ftr-406	318	67	payments	payment	NOUN
ftr-406	318	68	.	.	PUNCT
ftr-406	319	1	both	both	CCONJ
ftr-406	319	2	the	the	DET
ftr-406	319	3	house	house	PROPN
ftr-406	319	4	and	and	CCONJ
ftr-406	319	5	senate	senate	PROPN
ftr-406	319	6	reports	report	NOUN
ftr-406	319	7	regarding	regard	VERB
ftr-406	319	8	§	§	PROPN
ftr-406	319	9	707	707	NUM
ftr-406	319	10	state	state	NOUN
ftr-406	319	11	that	that	SCONJ
ftr-406	319	12	“	"	PUNCT
ftr-406	319	13	[	[	X
ftr-406	319	14	a	a	X
ftr-406	319	15	]	]	X
ftr-406	319	16	partner	partner	NOUN
ftr-406	319	17	who	who	PRON
ftr-406	319	18	is	be	AUX
ftr-406	319	19	guaranteed	guarantee	VERB
ftr-406	319	20	a	a	DET
ftr-406	319	21	minimum	minimum	ADJ
ftr-406	319	22	annual	annual	ADJ
ftr-406	319	23	amount	amount	NOUN
ftr-406	319	24	for	for	ADP
ftr-406	319	25	his	his	PRON
ftr-406	319	26	services	service	NOUN
ftr-406	319	27	shall	shall	AUX
ftr-406	319	28	be	be	AUX
ftr-406	319	29	treated	treat	VERB
ftr-406	319	30	as	as	ADP
ftr-406	319	31	receiving	receive	VERB
ftr-406	319	32	a	a	DET
ftr-406	319	33	salary	salary	NOUN
ftr-406	319	34	in	in	ADP
ftr-406	319	35	that	that	DET
ftr-406	319	36	amount	amount	NOUN
ftr-406	319	37	.	.	PUNCT
ftr-406	319	38	”	"	PUNCT
ftr-406	320	1	h.r	h.r	PROPN
ftr-406	320	2	.	.	PROPN
ftr-406	320	3	rep	rep	PROPN
ftr-406	320	4	.	.	PROPN
ftr-406	320	5	no	no	PROPN
ftr-406	320	6	.	.	NOUN
ftr-406	320	7	83	83	NUM
ftr-406	320	8	-	-	SYM
ftr-406	320	9	1337	1337	NUM
ftr-406	320	10	,	,	PUNCT
ftr-406	320	11	at	at	ADP
ftr-406	320	12	a227	a227	PROPN
ftr-406	320	13	(	(	PUNCT
ftr-406	320	14	1954	1954	NUM
ftr-406	320	15	)	)	PUNCT
ftr-406	320	16	,	,	PUNCT
ftr-406	320	17	reprinted	reprint	VERB
ftr-406	320	18	in	in	ADP
ftr-406	320	19	1954	1954	NUM
ftr-406	320	20	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-406	320	21	.	.	PUNCT
ftr-406	320	22	4017	4017	NUM
ftr-406	320	23	,	,	PUNCT
ftr-406	320	24	4367	4367	NUM
ftr-406	320	25	;	;	PUNCT
ftr-406	320	26	s.	s.	PROPN
ftr-406	320	27	rep	rep	PROPN
ftr-406	320	28	.	.	PROPN
ftr-406	321	1	no	no	PROPN
ftr-406	321	2	.	.	NOUN
ftr-406	322	1	83	83	NUM
ftr-406	322	2	-	-	SYM
ftr-406	322	3	1622	1622	NUM
ftr-406	322	4	,	,	PUNCT
ftr-406	322	5	at	at	ADP
ftr-406	322	6	387	387	NUM
ftr-406	322	7	(	(	PUNCT
ftr-406	322	8	1954	1954	NUM
ftr-406	322	9	)	)	PUNCT
ftr-406	322	10	,	,	PUNCT
ftr-406	322	11	reprinted	reprint	VERB
ftr-406	322	12	in	in	ADP
ftr-406	322	13	1954	1954	NUM
ftr-406	322	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-406	322	15	.	.	PUNCT
ftr-406	322	16	4621	4621	NUM
ftr-406	322	17	,	,	PUNCT
ftr-406	322	18	5029	5029	NUM
ftr-406	322	19	.	.	PUNCT
ftr-406	323	1	we	we	PRON
ftr-406	323	2	raised	raise	VERB
ftr-406	323	3	this	this	DET
ftr-406	323	4	issue	issue	NOUN
ftr-406	323	5	in	in	ADP
ftr-406	323	6	our	our	PRON
ftr-406	323	7	earlier	early	ADJ
ftr-406	323	8	article	article	NOUN
ftr-406	323	9	and	and	CCONJ
ftr-406	323	10	proposed	propose	VERB
ftr-406	323	11	that	that	SCONJ
ftr-406	323	12	the	the	DET
ftr-406	323	13	entire	entire	ADJ
ftr-406	323	14	minimum	minimum	NOUN
ftr-406	323	15	amount	amount	NOUN
ftr-406	323	16	be	be	AUX
ftr-406	323	17	considered	consider	VERB
ftr-406	323	18	as	as	ADP
ftr-406	323	19	a	a	DET
ftr-406	323	20	payment	payment	NOUN
ftr-406	323	21	to	to	ADP
ftr-406	323	22	a	a	DET
ftr-406	323	23	third	third	ADJ
ftr-406	323	24	party	party	NOUN
ftr-406	323	25	regardless	regardless	ADV
ftr-406	323	26	of	of	ADP
ftr-406	323	27	the	the	DET
ftr-406	323	28	partner	partner	NOUN
ftr-406	323	29	’s	’s	PART
ftr-406	323	30	share	share	NOUN
ftr-406	323	31	of	of	ADP
ftr-406	323	32	partnership	partnership	NOUN
ftr-406	323	33	income	income	NOUN
ftr-406	323	34	.	.	PUNCT
ftr-406	324	1	see	see	VERB
ftr-406	324	2	postlewaite	postlewaite	NOUN
ftr-406	324	3	&	&	CCONJ
ftr-406	324	4	cameron	cameron	PROPN
ftr-406	324	5	,	,	PUNCT
ftr-406	324	6	supra	supra	PROPN
ftr-406	324	7	note	note	PROPN
ftr-406	324	8	2	2	NUM
ftr-406	324	9	,	,	PUNCT
ftr-406	324	10	at	at	ADP
ftr-406	324	11	700	700	NUM
ftr-406	324	12	-	-	SYM
ftr-406	324	13	02	02	NUM
ftr-406	324	14	.	.	PUNCT
ftr-406	325	1	but	but	CCONJ
ftr-406	325	2	see	see	VERB
ftr-406	325	3	rev	rev	PROPN
ftr-406	325	4	.	.	PROPN
ftr-406	325	5	rul	rul	PROPN
ftr-406	325	6	.	.	PUNCT
ftr-406	326	1	66	66	NUM
ftr-406	326	2	-	-	SYM
ftr-406	326	3	95	95	NUM
ftr-406	326	4	,	,	PUNCT
ftr-406	326	5	1966	1966	NUM
ftr-406	326	6	-	-	SYM
ftr-406	326	7	1	1	NUM
ftr-406	326	8	c.b	c.b	PROPN
ftr-406	326	9	.	.	PROPN
ftr-406	326	10	169	169	NUM
ftr-406	326	11	(	(	PUNCT
ftr-406	326	12	prohibiting	prohibit	VERB
ftr-406	326	13	a	a	DET
ftr-406	326	14	partnership	partnership	NOUN
ftr-406	326	15	from	from	ADP
ftr-406	326	16	treating	treat	VERB
ftr-406	326	17	the	the	DET
ftr-406	326	18	entire	entire	ADJ
ftr-406	326	19	minimum	minimum	NOUN
ftr-406	326	20	amount	amount	NOUN
ftr-406	326	21	of	of	ADP
ftr-406	326	22	a	a	DET
ftr-406	326	23	guaranteed	guarantee	VERB
ftr-406	326	24	payment	payment	NOUN
ftr-406	326	25	structured	structure	VERB
ftr-406	326	26	as	as	ADP
ftr-406	326	27	a	a	DET
ftr-406	326	28	percentage	percentage	NOUN
ftr-406	326	29	of	of	ADP
ftr-406	326	30	partnership	partnership	NOUN
ftr-406	326	31	income	income	NOUN
ftr-406	326	32	,	,	PUNCT
ftr-406	326	33	but	but	CCONJ
ftr-406	326	34	not	not	PART
ftr-406	326	35	less	less	ADJ
ftr-406	326	36	than	than	ADP
ftr-406	326	37	a	a	DET
ftr-406	326	38	specified	specify	VERB
ftr-406	326	39	dollar	dollar	NOUN
ftr-406	326	40	amount	amount	NOUN
ftr-406	326	41	,	,	PUNCT
ftr-406	326	42	as	as	ADP
ftr-406	326	43	deductible	deductible	ADJ
ftr-406	326	44	under	under	ADP
ftr-406	326	45	§	§	PROPN
ftr-406	326	46	707(c	707(c	PROPN
ftr-406	326	47	)	)	PUNCT
ftr-406	326	48	)	)	PUNCT
ftr-406	326	49	.	.	PUNCT
ftr-406	327	1	third	third	ADJ
ftr-406	327	2	,	,	PUNCT
ftr-406	327	3	a	a	DET
ftr-406	327	4	payment	payment	NOUN
ftr-406	327	5	in	in	ADP
ftr-406	327	6	this	this	DET
ftr-406	327	7	form	form	NOUN
ftr-406	327	8	is	be	AUX
ftr-406	327	9	not	not	PART
ftr-406	327	10	“	"	PUNCT
ftr-406	327	11	determined	determine	VERB
ftr-406	327	12	without	without	ADP
ftr-406	327	13	regard	regard	NOUN
ftr-406	327	14	to	to	ADP
ftr-406	327	15	the	the	DET
ftr-406	327	16	income	income	NOUN
ftr-406	327	17	of	of	ADP
ftr-406	327	18	the	the	DET
ftr-406	327	19	partnership	partnership	NOUN
ftr-406	327	20	”	"	PUNCT
ftr-406	327	21	as	as	SCONJ
ftr-406	327	22	required	require	VERB
ftr-406	327	23	by	by	ADP
ftr-406	327	24	the	the	DET
ftr-406	327	25	explicit	explicit	ADJ
ftr-406	327	26	language	language	NOUN
ftr-406	327	27	of	of	ADP
ftr-406	327	28	§	§	PROPN
ftr-406	327	29	707(c	707(c	PROPN
ftr-406	327	30	)	)	PUNCT
ftr-406	327	31	.	.	PUNCT
ftr-406	328	1	see	see	VERB
ftr-406	328	2	martin	martin	PROPN
ftr-406	328	3	b.	b.	PROPN
ftr-406	328	4	cowan	cowan	PROPN
ftr-406	328	5	,	,	PUNCT
ftr-406	328	6	“	"	PUNCT
ftr-406	328	7	compensating	compensate	VERB
ftr-406	328	8	the	the	DET
ftr-406	328	9	general	general	ADJ
ftr-406	328	10	partner	partner	NOUN
ftr-406	328	11	:	:	PUNCT
ftr-406	328	12	the	the	DET
ftr-406	328	13	pratt	pratt	PROPN
ftr-406	328	14	case	case	NOUN
ftr-406	328	15	,	,	PUNCT
ftr-406	328	16	”	"	PUNCT
ftr-406	328	17	56	56	NUM
ftr-406	328	18	taxes	taxis	NOUN
ftr-406	328	19	10	10	NUM
ftr-406	328	20	(	(	PUNCT
ftr-406	328	21	1978	1978	NUM
ftr-406	328	22	)	)	PUNCT
ftr-406	328	23	.	.	PUNCT
ftr-406	329	1	as	as	SCONJ
ftr-406	329	2	described	describe	VERB
ftr-406	329	3	above	above	ADV
ftr-406	329	4	,	,	PUNCT
ftr-406	329	5	the	the	DET
ftr-406	329	6	amount	amount	NOUN
ftr-406	329	7	of	of	ADP
ftr-406	329	8	the	the	DET
ftr-406	329	9	guaranteed	guarantee	VERB
ftr-406	329	10	payment	payment	NOUN
ftr-406	329	11	depends	depend	VERB
ftr-406	329	12	entirely	entirely	ADV
ftr-406	329	13	on	on	ADP
ftr-406	329	14	the	the	DET
ftr-406	329	15	income	income	NOUN
ftr-406	329	16	of	of	ADP
ftr-406	329	17	the	the	DET
ftr-406	329	18	partnership	partnership	NOUN
ftr-406	329	19	.	.	PUNCT
ftr-406	330	1	some	some	PRON
ftr-406	330	2	of	of	ADP
ftr-406	330	3	the	the	DET
ftr-406	330	4	potential	potential	ADJ
ftr-406	330	5	problems	problem	NOUN
ftr-406	330	6	regarding	regard	VERB
ftr-406	330	7	guaranteed	guarantee	VERB
ftr-406	330	8	payments	payment	NOUN
ftr-406	330	9	structured	structure	VERB
ftr-406	330	10	in	in	ADP
ftr-406	330	11	this	this	DET
ftr-406	330	12	manner	manner	NOUN
ftr-406	330	13	were	be	AUX
ftr-406	330	14	noted	note	VERB
ftr-406	330	15	immediately	immediately	ADV
ftr-406	330	16	following	follow	VERB
ftr-406	330	17	the	the	DET
ftr-406	330	18	enactment	enactment	NOUN
ftr-406	330	19	of	of	ADP
ftr-406	330	20	§	§	PROPN
ftr-406	330	21	707(c	707(c	PROPN
ftr-406	330	22	)	)	PUNCT
ftr-406	330	23	.	.	PUNCT
ftr-406	331	1	see	see	VERB
ftr-406	331	2	j.	j.	PROPN
ftr-406	331	3	paul	paul	PROPN
ftr-406	331	4	jackson	jackson	PROPN
ftr-406	331	5	,	,	PUNCT
ftr-406	331	6	mark	mark	PROPN
ftr-406	331	7	h.	h.	PROPN
ftr-406	331	8	johnson	johnson	PROPN
ftr-406	331	9	,	,	PUNCT
ftr-406	331	10	stanley	stanley	PROPN
ftr-406	331	11	s.	s.	PROPN
ftr-406	331	12	surrey	surrey	PROPN
ftr-406	331	13	,	,	PUNCT
ftr-406	331	14	carolyn	carolyn	PROPN
ftr-406	331	15	k.	k.	PROPN
ftr-406	331	16	tenen	tenen	PROPN
ftr-406	331	17	&	&	CCONJ
ftr-406	331	18	william	william	PROPN
ftr-406	331	19	c.	c.	PROPN
ftr-406	331	20	warren	warren	PROPN
ftr-406	331	21	,	,	PUNCT
ftr-406	331	22	“	"	PUNCT
ftr-406	331	23	the	the	DET
ftr-406	331	24	internal	internal	ADJ
ftr-406	331	25	revenue	revenue	NOUN
ftr-406	331	26	code	code	NOUN
ftr-406	331	27	of	of	ADP
ftr-406	331	28	1954	1954	NUM
ftr-406	331	29	:	:	PUNCT
ftr-406	331	30	partnerships	partnership	NOUN
ftr-406	331	31	,	,	PUNCT
ftr-406	331	32	”	"	PUNCT
ftr-406	331	33	54	54	NUM
ftr-406	331	34	colum	colum	NOUN
ftr-406	331	35	.	.	PUNCT
ftr-406	332	1	l.	l.	PROPN
ftr-406	332	2	rev	rev	PROPN
ftr-406	332	3	.	.	PROPN
ftr-406	332	4	1183	1183	NUM
ftr-406	332	5	,	,	PUNCT
ftr-406	332	6	1203	1203	NUM
ftr-406	332	7	(	(	PUNCT
ftr-406	332	8	1954	1954	NUM
ftr-406	332	9	)	)	PUNCT
ftr-406	332	10	.	.	PUNCT
ftr-406	333	1	see	see	AUX
ftr-406	333	2	also	also	ADV
ftr-406	333	3	rev	rev	VERB
ftr-406	333	4	.	.	PUNCT
ftr-406	334	1	rul	rul	PROPN
ftr-406	334	2	.	.	PUNCT
ftr-406	335	1	69	69	NUM
ftr-406	335	2	-	-	SYM
ftr-406	335	3	180	180	NUM
ftr-406	335	4	,	,	PUNCT
ftr-406	335	5	1969	1969	NUM
ftr-406	335	6	-	-	SYM
ftr-406	335	7	1	1	NUM
ftr-406	335	8	c.b	c.b	PROPN
ftr-406	335	9	.	.	PROPN
ftr-406	335	10	183	183	NUM
ftr-406	335	11	(	(	PUNCT
ftr-406	335	12	detailing	detail	VERB
ftr-406	335	13	the	the	DET
ftr-406	335	14	treatment	treatment	NOUN
ftr-406	335	15	of	of	ADP
ftr-406	335	16	this	this	DET
ftr-406	335	17	type	type	NOUN
ftr-406	335	18	of	of	ADP
ftr-406	335	19	guaranteed	guarantee	VERB
ftr-406	335	20	payment	payment	NOUN
ftr-406	335	21	when	when	SCONJ
ftr-406	335	22	the	the	DET
ftr-406	335	23	partnership	partnership	NOUN
ftr-406	335	24	has	have	VERB
ftr-406	335	25	both	both	DET
ftr-406	335	26	ordinary	ordinary	ADJ
ftr-406	335	27	income	income	NOUN
ftr-406	335	28	and	and	CCONJ
ftr-406	335	29	capital	capital	NOUN
ftr-406	335	30	gain	gain	NOUN
ftr-406	335	31	)	)	PUNCT
ftr-406	335	32	.	.	PUNCT
ftr-406	336	1	45	45	NUM
ftr-406	336	2	.	.	PUNCT
ftr-406	336	3	kahn	kahn	PROPN
ftr-406	336	4	&	&	CCONJ
ftr-406	336	5	cuenin	cuenin	PROPN
ftr-406	336	6	,	,	PUNCT
ftr-406	336	7	supra	supra	PROPN
ftr-406	336	8	note	note	PROPN
ftr-406	336	9	6	6	NUM
ftr-406	336	10	,	,	PUNCT
ftr-406	336	11	at	at	ADP
ftr-406	336	12	406	406	NUM
ftr-406	336	13	.	.	PUNCT
ftr-406	337	1	46	46	NUM
ftr-406	337	2	.	.	PUNCT
ftr-406	338	1	kahn	kahn	PROPN
ftr-406	338	2	&	&	CCONJ
ftr-406	338	3	cuenin	cuenin	PROPN
ftr-406	338	4	,	,	PUNCT
ftr-406	338	5	supra	supra	PROPN
ftr-406	338	6	note	note	PROPN
ftr-406	338	7	6	6	NUM
ftr-406	338	8	,	,	PUNCT
ftr-406	338	9	at	at	ADP
ftr-406	338	10	422	422	NUM
ftr-406	338	11	-	-	SYM
ftr-406	338	12	27	27	NUM
ftr-406	338	13	.	.	PUNCT
ftr-406	339	1	47	47	NUM
ftr-406	339	2	.	.	PUNCT
ftr-406	340	1	kahn	kahn	PROPN
ftr-406	340	2	&	&	CCONJ
ftr-406	340	3	cuenin	cuenin	PROPN
ftr-406	340	4	,	,	PUNCT
ftr-406	340	5	supra	supra	PROPN
ftr-406	340	6	note	note	PROPN
ftr-406	340	7	6	6	NUM
ftr-406	340	8	,	,	PUNCT
ftr-406	340	9	at	at	ADP
ftr-406	340	10	407	407	NUM
ftr-406	340	11	.	.	PUNCT
ftr-406	341	1	48	48	NUM
ftr-406	341	2	.	.	PUNCT
ftr-406	342	1	kahn	kahn	PROPN
ftr-406	342	2	&	&	CCONJ
ftr-406	342	3	cuenin	cuenin	PROPN
ftr-406	342	4	,	,	PUNCT
ftr-406	342	5	supra	supra	PROPN
ftr-406	342	6	note	note	PROPN
ftr-406	342	7	6	6	NUM
ftr-406	342	8	,	,	PUNCT
ftr-406	342	9	at	at	ADP
ftr-406	342	10	428	428	NUM
ftr-406	342	11	-	-	SYM
ftr-406	342	12	36	36	NUM
ftr-406	342	13	.	.	NUM
ftr-406	342	14	49	49	NUM
ftr-406	342	15	.	.	PUNCT
ftr-406	343	1	kahn	kahn	PROPN
ftr-406	343	2	&	&	CCONJ
ftr-406	343	3	cuenin	cuenin	PROPN
ftr-406	343	4	,	,	PUNCT
ftr-406	343	5	supra	supra	PROPN
ftr-406	343	6	note	note	PROPN
ftr-406	343	7	6	6	NUM
ftr-406	343	8	,	,	PUNCT
ftr-406	343	9	at	at	ADP
ftr-406	343	10	419	419	NUM
ftr-406	343	11	-	-	SYM
ftr-406	343	12	22	22	NUM
ftr-406	343	13	.	.	PUNCT
ftr-406	344	1	kahn	kahn	PROPN
ftr-406	344	2	and	and	CCONJ
ftr-406	344	3	cuenin	cuenin	PROPN
ftr-406	344	4	assert	assert	VERB
ftr-406	344	5	that	that	SCONJ
ftr-406	344	6	the	the	DET
ftr-406	344	7	“	"	PUNCT
ftr-406	344	8	unresolved	unresolved	ADJ
ftr-406	344	9	question	question	NOUN
ftr-406	344	10	”	"	PUNCT
ftr-406	344	11	is	be	AUX
ftr-406	344	12	whether	whether	SCONJ
ftr-406	344	13	in	in	ADP
ftr-406	344	14	-	-	PUNCT
ftr-406	344	15	kind	kind	ADJ
ftr-406	344	16	guaranteed	guarantee	VERB
ftr-406	344	17	payments	payment	NOUN
ftr-406	344	18	made	make	VERB
ftr-406	344	19	by	by	ADP
ftr-406	344	20	the	the	DET
ftr-406	344	21	partnership	partnership	NOUN
ftr-406	344	22	“	"	PUNCT
ftr-406	344	23	will	will	AUX
ftr-406	344	24	cause	cause	VERB
ftr-406	344	25	the	the	DET
ftr-406	344	26	partnership	partnership	NOUN
ftr-406	344	27	that	that	PRON
ftr-406	344	28	made	make	VERB
ftr-406	344	29	the	the	DET
ftr-406	344	30	payment	payment	NOUN
ftr-406	344	31	to	to	PART
ftr-406	344	32	recognize	recognize	VERB
ftr-406	344	33	gain	gain	NOUN
ftr-406	344	34	or	or	CCONJ
ftr-406	344	35	loss	loss	NOUN
ftr-406	344	36	if	if	SCONJ
ftr-406	344	37	the	the	DET
ftr-406	344	38	property	property	NOUN
ftr-406	344	39	is	be	AUX
ftr-406	344	40	appreciated	appreciate	VERB
ftr-406	344	41	or	or	CCONJ
ftr-406	344	42	depreciated	depreciate	VERB
ftr-406	344	43	.	.	PUNCT
ftr-406	344	44	”	"	PUNCT
ftr-406	345	1	with	with	ADP
ftr-406	345	2	respect	respect	NOUN
ftr-406	345	3	to	to	ADP
ftr-406	345	4	this	this	DET
ftr-406	345	5	question	question	NOUN
ftr-406	345	6	,	,	PUNCT
ftr-406	345	7	they	they	PRON
ftr-406	345	8	conclude45	conclude45	VERB
ftr-406	345	9	that	that	SCONJ
ftr-406	345	10	the	the	DET
ftr-406	345	11	partnership	partnership	NOUN
ftr-406	345	12	should	should	AUX
ftr-406	345	13	recognize	recognize	VERB
ftr-406	345	14	neither	neither	CCONJ
ftr-406	345	15	gain	gain	NOUN
ftr-406	345	16	nor	nor	CCONJ
ftr-406	345	17	loss	loss	NOUN
ftr-406	345	18	on	on	ADP
ftr-406	345	19	the	the	DET
ftr-406	345	20	transfer	transfer	NOUN
ftr-406	345	21	of	of	ADP
ftr-406	345	22	an	an	DET
ftr-406	345	23	in	in	ADP
ftr-406	345	24	-	-	PUNCT
ftr-406	345	25	kind	kind	ADJ
ftr-406	345	26	guaranteed	guarantee	VERB
ftr-406	345	27	payment	payment	NOUN
ftr-406	345	28	,	,	PUNCT
ftr-406	345	29	treating	treat	VERB
ftr-406	345	30	such	such	DET
ftr-406	345	31	a	a	DET
ftr-406	345	32	payment	payment	NOUN
ftr-406	345	33	instead	instead	ADV
ftr-406	345	34	as	as	ADP
ftr-406	345	35	a	a	DET
ftr-406	345	36	distribution	distribution	NOUN
ftr-406	345	37	of	of	ADP
ftr-406	345	38	partnership	partnership	NOUN
ftr-406	345	39	property	property	NOUN
ftr-406	345	40	.	.	PUNCT
ftr-406	346	1	46	46	NUM
ftr-406	346	2	thereafter	thereafter	ADV
ftr-406	346	3	,	,	PUNCT
ftr-406	346	4	kahn	kahn	PROPN
ftr-406	346	5	and	and	CCONJ
ftr-406	346	6	cuenin	cuenin	NOUN
ftr-406	346	7	focus	focus	NOUN
ftr-406	346	8	on	on	ADP
ftr-406	346	9	two	two	NUM
ftr-406	346	10	related	related	ADJ
ftr-406	346	11	but	but	CCONJ
ftr-406	346	12	“	"	PUNCT
ftr-406	346	13	unresolved	unresolved	ADJ
ftr-406	346	14	questions	question	NOUN
ftr-406	346	15	.	.	PUNCT
ftr-406	346	16	.	.	PUNCT
ftr-406	346	17	.	.	PUNCT
ftr-406	347	1	(	(	PUNCT
ftr-406	347	2	1	1	X
ftr-406	347	3	)	)	PUNCT
ftr-406	347	4	how	how	SCONJ
ftr-406	347	5	is	be	AUX
ftr-406	347	6	a	a	DET
ftr-406	347	7	partner	partner	NOUN
ftr-406	347	8	’s	’s	PART
ftr-406	347	9	basis	basis	NOUN
ftr-406	347	10	in	in	ADP
ftr-406	347	11	property	property	NOUN
ftr-406	347	12	that	that	PRON
ftr-406	347	13	was	be	AUX
ftr-406	347	14	received	receive	VERB
ftr-406	347	15	as	as	ADP
ftr-406	347	16	a	a	DET
ftr-406	347	17	guaranteed	guarantee	VERB
ftr-406	347	18	payment	payment	NOUN
ftr-406	347	19	to	to	PART
ftr-406	347	20	be	be	AUX
ftr-406	347	21	determined	determine	VERB
ftr-406	347	22	,	,	PUNCT
ftr-406	347	23	and	and	CCONJ
ftr-406	347	24	(	(	PUNCT
ftr-406	347	25	2	2	NUM
ftr-406	347	26	)	)	PUNCT
ftr-406	347	27	.	.	PUNCT
ftr-406	348	1	.	.	PUNCT
ftr-406	349	1	.	.	PUNCT
ftr-406	350	1	what	what	PRON
ftr-406	350	2	effect	effect	NOUN
ftr-406	350	3	does	do	AUX
ftr-406	350	4	the	the	DET
ftr-406	350	5	payment	payment	NOUN
ftr-406	350	6	have	have	VERB
ftr-406	350	7	on	on	ADP
ftr-406	350	8	the	the	DET
ftr-406	350	9	partner	partner	NOUN
ftr-406	350	10	’s	’s	NOUN
ftr-406	350	11	outside	outside	ADJ
ftr-406	350	12	basis	basis	NOUN
ftr-406	350	13	in	in	ADP
ftr-406	350	14	his	his	PRON
ftr-406	350	15	partnership	partnership	NOUN
ftr-406	350	16	interest	interest	NOUN
ftr-406	350	17	.	.	PUNCT
ftr-406	351	1	”47	”47	PROPN
ftr-406	351	2	referencing	reference	VERB
ftr-406	351	3	the	the	DET
ftr-406	351	4	lack	lack	NOUN
ftr-406	351	5	of	of	ADP
ftr-406	351	6	coverage	coverage	NOUN
ftr-406	351	7	and	and	CCONJ
ftr-406	351	8	clarity	clarity	NOUN
ftr-406	351	9	in	in	ADP
ftr-406	351	10	the	the	DET
ftr-406	351	11	treatment	treatment	NOUN
ftr-406	351	12	of	of	ADP
ftr-406	351	13	the	the	DET
ftr-406	351	14	issue	issue	NOUN
ftr-406	351	15	in	in	ADP
ftr-406	351	16	the	the	DET
ftr-406	351	17	leading	lead	VERB
ftr-406	351	18	works	work	NOUN
ftr-406	351	19	on	on	ADP
ftr-406	351	20	partnership	partnership	NOUN
ftr-406	351	21	taxation	taxation	NOUN
ftr-406	351	22	,	,	PUNCT
ftr-406	351	23	kahn	kahn	PROPN
ftr-406	351	24	and	and	CCONJ
ftr-406	351	25	cuenin	cuenin	PROPN
ftr-406	351	26	conclude	conclude	VERB
ftr-406	351	27	,	,	PUNCT
ftr-406	351	28	in	in	ADP
ftr-406	351	29	the	the	DET
ftr-406	351	30	first	first	ADJ
ftr-406	351	31	of	of	ADP
ftr-406	351	32	their	their	PRON
ftr-406	351	33	deviations	deviation	NOUN
ftr-406	351	34	from	from	ADP
ftr-406	351	35	the	the	DET
ftr-406	351	36	statutory	statutory	ADJ
ftr-406	351	37	language	language	NOUN
ftr-406	351	38	of	of	ADP
ftr-406	351	39	subchapter	subchapter	NOUN
ftr-406	351	40	k	k	NOUN
ftr-406	351	41	,	,	PUNCT
ftr-406	351	42	that	that	SCONJ
ftr-406	351	43	the	the	DET
ftr-406	351	44	service	service	NOUN
ftr-406	351	45	provider	provider	NOUN
ftr-406	351	46	/	/	SYM
ftr-406	351	47	partner	partner	NOUN
ftr-406	351	48	receives	receive	VERB
ftr-406	351	49	a	a	DET
ftr-406	351	50	fair	fair	ADJ
ftr-406	351	51	market	market	NOUN
ftr-406	351	52	value	value	NOUN
ftr-406	351	53	basis	basis	NOUN
ftr-406	351	54	in	in	ADP
ftr-406	351	55	the	the	DET
ftr-406	351	56	transferred	transfer	VERB
ftr-406	351	57	property	property	NOUN
ftr-406	351	58	.	.	PUNCT
ftr-406	352	1	furthermore	furthermore	ADV
ftr-406	352	2	,	,	PUNCT
ftr-406	352	3	and	and	CCONJ
ftr-406	352	4	in	in	ADP
ftr-406	352	5	another	another	DET
ftr-406	352	6	deviation	deviation	NOUN
ftr-406	352	7	from	from	ADP
ftr-406	352	8	the	the	DET
ftr-406	352	9	statutory	statutory	ADJ
ftr-406	352	10	language48	language48	NOUN
ftr-406	352	11	of	of	ADP
ftr-406	352	12	subchapter	subchapter	NOUN
ftr-406	352	13	k	k	NOUN
ftr-406	352	14	,	,	PUNCT
ftr-406	352	15	they	they	PRON
ftr-406	352	16	conclude	conclude	VERB
ftr-406	352	17	that	that	SCONJ
ftr-406	352	18	a	a	DET
ftr-406	352	19	partner	partner	NOUN
ftr-406	352	20	’s	’s	PART
ftr-406	352	21	basis	basis	NOUN
ftr-406	352	22	in	in	ADP
ftr-406	352	23	his	his	PRON
ftr-406	352	24	partnership	partnership	NOUN
ftr-406	352	25	interest	interest	NOUN
ftr-406	352	26	is	be	AUX
ftr-406	352	27	not	not	PART
ftr-406	352	28	directly	directly	ADV
ftr-406	352	29	affected	affect	VERB
ftr-406	352	30	by	by	ADP
ftr-406	352	31	the	the	DET
ftr-406	352	32	payment	payment	NOUN
ftr-406	352	33	.	.	PUNCT
ftr-406	353	1	they	they	PRON
ftr-406	353	2	do	do	AUX
ftr-406	353	3	note	note	VERB
ftr-406	353	4	that	that	SCONJ
ftr-406	353	5	an49	an49	PROPN
ftr-406	353	6	indirect	indirect	ADJ
ftr-406	353	7	impact	impact	NOUN
ftr-406	353	8	on	on	ADP
ftr-406	353	9	the	the	DET
ftr-406	353	10	recipient	recipient	NOUN
ftr-406	353	11	’s	’s	PART
ftr-406	353	12	partnership	partnership	NOUN
ftr-406	353	13	interest	interest	NOUN
ftr-406	353	14	occurs	occur	VERB
ftr-406	353	15	because	because	SCONJ
ftr-406	353	16	the	the	DET
ftr-406	353	17	354	354	NUM
ftr-406	353	18	florida	florida	PROPN
ftr-406	353	19	tax	tax	NOUN
ftr-406	353	20	review	review	NOUN
ftr-406	354	1	[	[	X
ftr-406	354	2	v0l.7:6	v0l.7:6	NOUN
ftr-406	354	3	50	50	NUM
ftr-406	354	4	.	.	PUNCT
ftr-406	355	1	irc	irc	PROPN
ftr-406	355	2	§	§	PROPN
ftr-406	355	3	707(c	707(c	PROPN
ftr-406	355	4	)	)	PUNCT
ftr-406	355	5	(	(	PUNCT
ftr-406	355	6	emphasis	emphasis	NOUN
ftr-406	355	7	added	add	VERB
ftr-406	355	8	)	)	PUNCT
ftr-406	355	9	.	.	PUNCT
ftr-406	356	1	kahn	kahn	PROPN
ftr-406	356	2	&	&	CCONJ
ftr-406	356	3	cuenin	cuenin	PROPN
ftr-406	356	4	,	,	PUNCT
ftr-406	356	5	supra	supra	PROPN
ftr-406	356	6	note	note	PROPN
ftr-406	356	7	6	6	NUM
ftr-406	356	8	,	,	PUNCT
ftr-406	356	9	at	at	ADP
ftr-406	356	10	409	409	NUM
ftr-406	356	11	-	-	SYM
ftr-406	356	12	10	10	NUM
ftr-406	356	13	and	and	CCONJ
ftr-406	356	14	415	415	NUM
ftr-406	356	15	-	-	SYM
ftr-406	356	16	19	19	NUM
ftr-406	356	17	.	.	NOUN
ftr-406	356	18	51	51	NUM
ftr-406	356	19	.	.	PUNCT
ftr-406	357	1	kahn	kahn	PROPN
ftr-406	357	2	&	&	CCONJ
ftr-406	357	3	cuenin	cuenin	PROPN
ftr-406	357	4	,	,	PUNCT
ftr-406	357	5	supra	supra	PROPN
ftr-406	357	6	note	note	PROPN
ftr-406	357	7	6	6	NUM
ftr-406	357	8	,	,	PUNCT
ftr-406	357	9	at	at	ADP
ftr-406	357	10	415	415	NUM
ftr-406	357	11	(	(	PUNCT
ftr-406	357	12	stating	state	VERB
ftr-406	357	13	that	that	SCONJ
ftr-406	357	14	“	"	PUNCT
ftr-406	357	15	[	[	X
ftr-406	357	16	t]he	t]he	ADV
ftr-406	357	17	‘	'	PUNCT
ftr-406	357	18	but	but	CCONJ
ftr-406	357	19	only	only	ADV
ftr-406	357	20	for	for	ADP
ftr-406	357	21	the	the	DET
ftr-406	357	22	purposes	purpose	NOUN
ftr-406	357	23	of	of	ADP
ftr-406	357	24	’	'	PUNCT
ftr-406	357	25	language	language	NOUN
ftr-406	357	26	of	of	ADP
ftr-406	357	27	the	the	DET
ftr-406	357	28	statute	statute	NOUN
ftr-406	357	29	strongly	strongly	ADV
ftr-406	357	30	suggests	suggest	VERB
ftr-406	357	31	that	that	SCONJ
ftr-406	357	32	for	for	ADP
ftr-406	357	33	all	all	DET
ftr-406	357	34	other	other	ADJ
ftr-406	357	35	purposes	purpose	NOUN
ftr-406	357	36	the	the	DET
ftr-406	357	37	payment	payment	NOUN
ftr-406	357	38	is	be	AUX
ftr-406	357	39	treated	treat	VERB
ftr-406	357	40	as	as	ADP
ftr-406	357	41	a	a	DET
ftr-406	357	42	distribution	distribution	NOUN
ftr-406	357	43	to	to	ADP
ftr-406	357	44	a	a	DET
ftr-406	357	45	partner	partner	NOUN
ftr-406	357	46	”	"	PUNCT
ftr-406	357	47	)	)	PUNCT
ftr-406	357	48	.	.	PUNCT
ftr-406	358	1	52	52	NUM
ftr-406	358	2	.	.	PUNCT
ftr-406	359	1	kahn	kahn	PROPN
ftr-406	359	2	&	&	CCONJ
ftr-406	359	3	cuenin	cuenin	PROPN
ftr-406	359	4	,	,	PUNCT
ftr-406	359	5	supra	supra	PROPN
ftr-406	359	6	note	note	PROPN
ftr-406	359	7	6	6	NUM
ftr-406	359	8	,	,	PUNCT
ftr-406	359	9	at	at	ADP
ftr-406	359	10	418	418	NUM
ftr-406	359	11	.	.	PUNCT
ftr-406	360	1	53	53	NUM
ftr-406	360	2	.	.	NUM
ftr-406	360	3	52	52	NUM
ftr-406	360	4	t.c	t.c	PROPN
ftr-406	360	5	.	.	PROPN
ftr-406	360	6	752	752	NUM
ftr-406	360	7	(	(	PUNCT
ftr-406	360	8	1969	1969	NUM
ftr-406	360	9	)	)	PUNCT
ftr-406	360	10	.	.	PUNCT
ftr-406	361	1	payment	payment	NOUN
ftr-406	361	2	is	be	AUX
ftr-406	361	3	deductible	deductible	ADJ
ftr-406	361	4	to	to	ADP
ftr-406	361	5	the	the	DET
ftr-406	361	6	partnership	partnership	NOUN
ftr-406	361	7	and	and	CCONJ
ftr-406	361	8	the	the	DET
ftr-406	361	9	partner	partner	NOUN
ftr-406	361	10	’s	’s	PART
ftr-406	361	11	share	share	NOUN
ftr-406	361	12	of	of	ADP
ftr-406	361	13	the	the	DET
ftr-406	361	14	deduction	deduction	NOUN
ftr-406	361	15	filters	filter	VERB
ftr-406	361	16	its	its	PRON
ftr-406	361	17	way	way	NOUN
ftr-406	361	18	through	through	ADP
ftr-406	361	19	to	to	ADP
ftr-406	361	20	the	the	DET
ftr-406	361	21	partner	partner	NOUN
ftr-406	361	22	in	in	ADP
ftr-406	361	23	the	the	DET
ftr-406	361	24	determination	determination	NOUN
ftr-406	361	25	of	of	ADP
ftr-406	361	26	his	his	PRON
ftr-406	361	27	distributive	distributive	ADJ
ftr-406	361	28	share	share	NOUN
ftr-406	361	29	of	of	ADP
ftr-406	361	30	partnership	partnership	NOUN
ftr-406	361	31	income	income	NOUN
ftr-406	361	32	.	.	PUNCT
ftr-406	362	1	to	to	PART
ftr-406	362	2	reach	reach	VERB
ftr-406	362	3	their	their	PRON
ftr-406	362	4	conclusions	conclusion	NOUN
ftr-406	362	5	regarding	regard	VERB
ftr-406	362	6	the	the	DET
ftr-406	362	7	tax	tax	NOUN
ftr-406	362	8	implications	implication	NOUN
ftr-406	362	9	of	of	ADP
ftr-406	362	10	in	in	ADP
ftr-406	362	11	-	-	PUNCT
ftr-406	362	12	kind	kind	ADJ
ftr-406	362	13	guaranteed	guarantee	VERB
ftr-406	362	14	payments	payment	NOUN
ftr-406	362	15	,	,	PUNCT
ftr-406	362	16	kahn	kahn	PROPN
ftr-406	362	17	and	and	CCONJ
ftr-406	362	18	cuenin	cuenin	NOUN
ftr-406	362	19	rely	rely	VERB
ftr-406	362	20	heavily	heavily	ADV
ftr-406	362	21	on	on	ADP
ftr-406	362	22	the	the	DET
ftr-406	362	23	precise	precise	ADJ
ftr-406	362	24	language	language	NOUN
ftr-406	362	25	of	of	ADP
ftr-406	362	26	section	section	NOUN
ftr-406	362	27	707(c	707(c	PROPN
ftr-406	362	28	)	)	PUNCT
ftr-406	362	29	,	,	PUNCT
ftr-406	362	30	which	which	PRON
ftr-406	362	31	requires	require	VERB
ftr-406	362	32	that	that	SCONJ
ftr-406	362	33	guaranteed	guarantee	VERB
ftr-406	362	34	payments	payment	NOUN
ftr-406	362	35	be	be	AUX
ftr-406	362	36	treated	treat	VERB
ftr-406	362	37	as	as	SCONJ
ftr-406	362	38	made	make	VERB
ftr-406	362	39	to	to	ADP
ftr-406	362	40	a	a	DET
ftr-406	362	41	third	third	ADJ
ftr-406	362	42	party	party	NOUN
ftr-406	362	43	“	"	PUNCT
ftr-406	362	44	but	but	CCONJ
ftr-406	362	45	only	only	ADV
ftr-406	362	46	for	for	ADP
ftr-406	362	47	the	the	DET
ftr-406	362	48	purposes	purpose	NOUN
ftr-406	362	49	of	of	ADP
ftr-406	362	50	section	section	NOUN
ftr-406	362	51	61	61	NUM
ftr-406	362	52	.	.	PUNCT
ftr-406	362	53	.	.	PUNCT
ftr-406	362	54	.	.	PUNCT
ftr-406	363	1	and	and	CCONJ
ftr-406	363	2	,	,	PUNCT
ftr-406	363	3	subject	subject	ADJ
ftr-406	363	4	to	to	ADP
ftr-406	363	5	section	section	NOUN
ftr-406	363	6	263	263	NUM
ftr-406	363	7	,	,	PUNCT
ftr-406	363	8	for	for	ADP
ftr-406	363	9	purposes	purpose	NOUN
ftr-406	363	10	of	of	ADP
ftr-406	363	11	section	section	NOUN
ftr-406	363	12	162(a	162(a	PROPN
ftr-406	363	13	)	)	PUNCT
ftr-406	363	14	.	.	PUNCT
ftr-406	363	15	.	.	PUNCT
ftr-406	363	16	.	.	PUNCT
ftr-406	364	1	.	.	PUNCT
ftr-406	364	2	”	"	PUNCT
ftr-406	365	1	for	for	ADP
ftr-406	365	2	any	any	DET
ftr-406	365	3	purpose	purpose	NOUN
ftr-406	365	4	other50	other50	ADJ
ftr-406	365	5	than	than	ADP
ftr-406	365	6	those	those	PRON
ftr-406	365	7	specified	specify	VERB
ftr-406	365	8	in	in	ADP
ftr-406	365	9	the	the	DET
ftr-406	365	10	statute	statute	NOUN
ftr-406	365	11	,	,	PUNCT
ftr-406	365	12	kahn	kahn	PROPN
ftr-406	365	13	and	and	CCONJ
ftr-406	365	14	cuenin	cuenin	PROPN
ftr-406	365	15	assert	assert	VERB
ftr-406	365	16	that	that	SCONJ
ftr-406	365	17	the	the	DET
ftr-406	365	18	payment	payment	NOUN
ftr-406	365	19	is	be	AUX
ftr-406	365	20	to	to	PART
ftr-406	365	21	be	be	AUX
ftr-406	365	22	treated	treat	VERB
ftr-406	365	23	as	as	ADP
ftr-406	365	24	a	a	DET
ftr-406	365	25	distribution	distribution	NOUN
ftr-406	365	26	by	by	ADP
ftr-406	365	27	the	the	DET
ftr-406	365	28	partnership	partnership	NOUN
ftr-406	365	29	subject	subject	ADJ
ftr-406	365	30	to	to	ADP
ftr-406	365	31	the	the	DET
ftr-406	365	32	controlling	control	VERB
ftr-406	365	33	provisions	provision	NOUN
ftr-406	365	34	of	of	ADP
ftr-406	365	35	subchapter	subchapter	NOUN
ftr-406	365	36	k.	k.	PROPN
ftr-406	365	37	however	however	ADV
ftr-406	365	38	,	,	PUNCT
ftr-406	365	39	on	on	ADP
ftr-406	365	40	a	a	DET
ftr-406	365	41	number	number	NOUN
ftr-406	365	42	of	of	ADP
ftr-406	365	43	subsequent51	subsequent51	NOUN
ftr-406	365	44	occasions	occasion	NOUN
ftr-406	365	45	,	,	PUNCT
ftr-406	365	46	kahn	kahn	PROPN
ftr-406	365	47	and	and	CCONJ
ftr-406	365	48	cuenin	cuenin	PROPN
ftr-406	365	49	recognize	recognize	VERB
ftr-406	365	50	a	a	DET
ftr-406	365	51	policy	policy	NOUN
ftr-406	365	52	need	need	NOUN
ftr-406	365	53	to	to	PART
ftr-406	365	54	deviate	deviate	VERB
ftr-406	365	55	from	from	ADP
ftr-406	365	56	the	the	DET
ftr-406	365	57	confines	confine	NOUN
ftr-406	365	58	of	of	ADP
ftr-406	365	59	the	the	DET
ftr-406	365	60	statutory	statutory	ADJ
ftr-406	365	61	language	language	NOUN
ftr-406	365	62	.	.	PUNCT
ftr-406	366	1	as	as	ADP
ftr-406	366	2	a	a	DET
ftr-406	366	3	result	result	NOUN
ftr-406	366	4	,	,	PUNCT
ftr-406	366	5	they	they	PRON
ftr-406	366	6	do	do	AUX
ftr-406	366	7	not	not	PART
ftr-406	366	8	advocate	advocate	VERB
ftr-406	366	9	a	a	DET
ftr-406	366	10	literal	literal	ADJ
ftr-406	366	11	application	application	NOUN
ftr-406	366	12	of	of	ADP
ftr-406	366	13	the	the	DET
ftr-406	366	14	language	language	NOUN
ftr-406	366	15	of	of	ADP
ftr-406	366	16	section	section	NOUN
ftr-406	366	17	707(c	707(c	PROPN
ftr-406	366	18	)	)	PUNCT
ftr-406	366	19	but	but	CCONJ
ftr-406	366	20	suggest	suggest	VERB
ftr-406	366	21	that	that	SCONJ
ftr-406	366	22	it	it	PRON
ftr-406	366	23	creates	create	VERB
ftr-406	366	24	a	a	DET
ftr-406	366	25	“	"	PUNCT
ftr-406	366	26	presumption	presumption	NOUN
ftr-406	366	27	”	"	PUNCT
ftr-406	366	28	that	that	SCONJ
ftr-406	366	29	a	a	DET
ftr-406	366	30	payment	payment	NOUN
ftr-406	366	31	will	will	AUX
ftr-406	366	32	be	be	AUX
ftr-406	366	33	treated	treat	VERB
ftr-406	366	34	as	as	ADP
ftr-406	366	35	a	a	DET
ftr-406	366	36	partnership	partnership	NOUN
ftr-406	366	37	distribution	distribution	NOUN
ftr-406	366	38	other	other	ADJ
ftr-406	366	39	than	than	ADP
ftr-406	366	40	for	for	ADP
ftr-406	366	41	the	the	DET
ftr-406	366	42	purposes	purpose	NOUN
ftr-406	366	43	of	of	ADP
ftr-406	366	44	sections	section	NOUN
ftr-406	366	45	61(a	61(a	NUM
ftr-406	366	46	)	)	PUNCT
ftr-406	366	47	,	,	PUNCT
ftr-406	366	48	162(a	162(a	NOUN
ftr-406	366	49	)	)	PUNCT
ftr-406	366	50	,	,	PUNCT
ftr-406	366	51	and	and	CCONJ
ftr-406	366	52	263	263	NUM
ftr-406	366	53	.	.	PUNCT
ftr-406	367	1	thus	thus	ADV
ftr-406	367	2	,	,	PUNCT
ftr-406	367	3	“	"	PUNCT
ftr-406	367	4	there52	there52	NOUN
ftr-406	367	5	is	be	AUX
ftr-406	367	6	a	a	DET
ftr-406	367	7	burden	burden	NOUN
ftr-406	367	8	on	on	ADP
ftr-406	367	9	those	those	PRON
ftr-406	367	10	who	who	PRON
ftr-406	367	11	would	would	AUX
ftr-406	367	12	seek	seek	VERB
ftr-406	367	13	to	to	PART
ftr-406	367	14	expand	expand	VERB
ftr-406	367	15	the	the	DET
ftr-406	367	16	entity	entity	NOUN
ftr-406	367	17	treatment	treatment	NOUN
ftr-406	367	18	to	to	PART
ftr-406	367	19	demonstrate	demonstrate	VERB
ftr-406	367	20	that	that	SCONJ
ftr-406	367	21	there	there	PRON
ftr-406	367	22	is	be	VERB
ftr-406	367	23	a	a	DET
ftr-406	367	24	compelling	compelling	ADJ
ftr-406	367	25	reason	reason	NOUN
ftr-406	367	26	to	to	PART
ftr-406	367	27	do	do	VERB
ftr-406	367	28	so	so	ADV
ftr-406	367	29	.	.	PUNCT
ftr-406	367	30	”	"	PUNCT
ftr-406	368	1	they	they	PRON
ftr-406	368	2	claim	claim	VERB
ftr-406	368	3	to	to	PART
ftr-406	368	4	have	have	AUX
ftr-406	368	5	satisfied	satisfy	VERB
ftr-406	368	6	this	this	DET
ftr-406	368	7	burden	burden	NOUN
ftr-406	368	8	when	when	SCONJ
ftr-406	368	9	they	they	PRON
ftr-406	368	10	deviate	deviate	VERB
ftr-406	368	11	from	from	ADP
ftr-406	368	12	the	the	DET
ftr-406	368	13	strictures	stricture	NOUN
ftr-406	368	14	of	of	ADP
ftr-406	368	15	the	the	DET
ftr-406	368	16	legislative	legislative	ADJ
ftr-406	368	17	language	language	NOUN
ftr-406	368	18	,	,	PUNCT
ftr-406	368	19	as	as	ADP
ftr-406	368	20	for	for	ADP
ftr-406	368	21	example	example	NOUN
ftr-406	368	22	,	,	PUNCT
ftr-406	368	23	when	when	SCONJ
ftr-406	368	24	they	they	PRON
ftr-406	368	25	conclude	conclude	VERB
ftr-406	368	26	that	that	SCONJ
ftr-406	368	27	the	the	DET
ftr-406	368	28	recipient	recipient	NOUN
ftr-406	368	29	partner	partner	NOUN
ftr-406	368	30	takes	take	VERB
ftr-406	368	31	a	a	DET
ftr-406	368	32	fair	fair	ADJ
ftr-406	368	33	market	market	NOUN
ftr-406	368	34	value	value	NOUN
ftr-406	368	35	basis	basis	NOUN
ftr-406	368	36	in	in	ADP
ftr-406	368	37	the	the	DET
ftr-406	368	38	property	property	NOUN
ftr-406	368	39	received	receive	VERB
ftr-406	368	40	.	.	PUNCT
ftr-406	369	1	nevertheless	nevertheless	ADV
ftr-406	369	2	,	,	PUNCT
ftr-406	369	3	they	they	PRON
ftr-406	369	4	implicitly	implicitly	ADV
ftr-406	369	5	fail	fail	VERB
ftr-406	369	6	to	to	PART
ftr-406	369	7	satisfy	satisfy	VERB
ftr-406	369	8	this	this	DET
ftr-406	369	9	burden	burden	NOUN
ftr-406	369	10	when	when	SCONJ
ftr-406	369	11	they	they	PRON
ftr-406	369	12	conclude	conclude	VERB
ftr-406	369	13	that	that	SCONJ
ftr-406	369	14	a	a	DET
ftr-406	369	15	partnership	partnership	NOUN
ftr-406	369	16	recognizes	recognize	VERB
ftr-406	369	17	neither	neither	CCONJ
ftr-406	369	18	gain	gain	NOUN
ftr-406	369	19	nor	nor	CCONJ
ftr-406	369	20	loss	loss	NOUN
ftr-406	369	21	on	on	ADP
ftr-406	369	22	the	the	DET
ftr-406	369	23	transfer	transfer	NOUN
ftr-406	369	24	of	of	ADP
ftr-406	369	25	an	an	DET
ftr-406	369	26	in	in	ADP
ftr-406	369	27	-	-	PUNCT
ftr-406	369	28	kind	kind	NOUN
ftr-406	369	29	guaranteed	guarantee	VERB
ftr-406	369	30	payment	payment	NOUN
ftr-406	369	31	despite	despite	SCONJ
ftr-406	369	32	the	the	DET
ftr-406	369	33	unusual	unusual	ADJ
ftr-406	369	34	tax	tax	NOUN
ftr-406	369	35	treatment	treatment	NOUN
ftr-406	369	36	when	when	SCONJ
ftr-406	369	37	property	property	NOUN
ftr-406	369	38	is	be	AUX
ftr-406	369	39	transferred	transfer	VERB
ftr-406	369	40	in	in	ADP
ftr-406	369	41	return	return	NOUN
ftr-406	369	42	for	for	ADP
ftr-406	369	43	the	the	DET
ftr-406	369	44	rendition	rendition	NOUN
ftr-406	369	45	of	of	ADP
ftr-406	369	46	services	service	NOUN
ftr-406	369	47	.	.	PUNCT
ftr-406	370	1	this	this	DET
ftr-406	370	2	willingness	willingness	NOUN
ftr-406	370	3	to	to	PART
ftr-406	370	4	selectively	selectively	ADV
ftr-406	370	5	apply	apply	VERB
ftr-406	370	6	the	the	DET
ftr-406	370	7	statutory	statutory	ADJ
ftr-406	370	8	language	language	NOUN
ftr-406	370	9	of	of	ADP
ftr-406	370	10	section	section	NOUN
ftr-406	370	11	707(c	707(c	PROPN
ftr-406	370	12	)	)	PUNCT
ftr-406	370	13	for	for	ADP
ftr-406	370	14	different	different	ADJ
ftr-406	370	15	aspects	aspect	NOUN
ftr-406	370	16	of	of	ADP
ftr-406	370	17	the	the	DET
ftr-406	370	18	same	same	ADJ
ftr-406	370	19	transaction	transaction	NOUN
ftr-406	370	20	calls	call	VERB
ftr-406	370	21	into	into	ADP
ftr-406	370	22	question	question	NOUN
ftr-406	370	23	the	the	DET
ftr-406	370	24	persuasiveness	persuasiveness	NOUN
ftr-406	370	25	of	of	ADP
ftr-406	370	26	their	their	PRON
ftr-406	370	27	advocacy	advocacy	NOUN
ftr-406	370	28	.	.	PUNCT
ftr-406	371	1	their	their	PRON
ftr-406	371	2	analysis	analysis	NOUN
ftr-406	371	3	also	also	ADV
ftr-406	371	4	appears	appear	VERB
ftr-406	371	5	to	to	PART
ftr-406	371	6	be	be	AUX
ftr-406	371	7	in	in	ADP
ftr-406	371	8	conflict	conflict	NOUN
ftr-406	371	9	with	with	ADP
ftr-406	371	10	the	the	DET
ftr-406	371	11	tax	tax	NOUN
ftr-406	371	12	court	court	NOUN
ftr-406	371	13	’s	’s	PART
ftr-406	371	14	approach	approach	NOUN
ftr-406	371	15	to	to	ADP
ftr-406	371	16	the	the	DET
ftr-406	371	17	statutory	statutory	ADJ
ftr-406	371	18	language	language	NOUN
ftr-406	371	19	of	of	ADP
ftr-406	371	20	section	section	NOUN
ftr-406	371	21	707(c	707(c	PROPN
ftr-406	371	22	)	)	PUNCT
ftr-406	371	23	.	.	PUNCT
ftr-406	372	1	in	in	ADP
ftr-406	372	2	miller	miller	PROPN
ftr-406	372	3	v.	v.	PROPN
ftr-406	372	4	comm’r,53	comm’r,53	PROPN
ftr-406	372	5	the	the	DET
ftr-406	372	6	court	court	NOUN
ftr-406	372	7	concluded	conclude	VERB
ftr-406	372	8	that	that	SCONJ
ftr-406	372	9	guaranteed	guarantee	VERB
ftr-406	372	10	payments	payment	NOUN
ftr-406	372	11	in	in	ADP
ftr-406	372	12	the	the	DET
ftr-406	372	13	form	form	NOUN
ftr-406	372	14	of	of	ADP
ftr-406	372	15	salary	salary	NOUN
ftr-406	372	16	received	receive	VERB
ftr-406	372	17	by	by	ADP
ftr-406	372	18	a	a	DET
ftr-406	372	19	partner	partner	NOUN
ftr-406	372	20	for	for	ADP
ftr-406	372	21	services	service	NOUN
ftr-406	372	22	performed	perform	VERB
ftr-406	372	23	abroad	abroad	ADV
ftr-406	372	24	were	be	AUX
ftr-406	372	25	excludable	excludable	ADJ
ftr-406	372	26	from	from	ADP
ftr-406	372	27	the	the	DET
ftr-406	372	28	partner	partner	NOUN
ftr-406	372	29	’s	’s	PART
ftr-406	372	30	gross	gross	ADJ
ftr-406	372	31	income	income	NOUN
ftr-406	372	32	under	under	ADP
ftr-406	372	33	section	section	NOUN
ftr-406	372	34	911	911	NUM
ftr-406	372	35	.	.	PUNCT
ftr-406	373	1	the	the	DET
ftr-406	373	2	court	court	NOUN
ftr-406	373	3	reasoned	reason	VERB
ftr-406	373	4	that	that	SCONJ
ftr-406	373	5	section	section	NOUN
ftr-406	373	6	707(c	707(c	PROPN
ftr-406	373	7	)	)	PUNCT
ftr-406	373	8	’s	’s	PART
ftr-406	373	9	reference	reference	NOUN
ftr-406	373	10	to	to	ADP
ftr-406	373	11	section	section	NOUN
ftr-406	373	12	61(a	61(a	NUM
ftr-406	373	13	)	)	PUNCT
ftr-406	373	14	included	include	VERB
ftr-406	373	15	the	the	DET
ftr-406	373	16	phrase	phrase	NOUN
ftr-406	373	17	“	"	PUNCT
ftr-406	373	18	[	[	X
ftr-406	373	19	e]xcept	e]xcept	AUX
ftr-406	373	20	as	as	ADP
ftr-406	373	21	otherwise	otherwise	ADV
ftr-406	373	22	provided	provide	VERB
ftr-406	373	23	in	in	ADP
ftr-406	373	24	this	this	DET
ftr-406	373	25	subtitle	subtitle	NOUN
ftr-406	373	26	”	"	PUNCT
ftr-406	373	27	and	and	CCONJ
ftr-406	373	28	that	that	DET
ftr-406	373	29	section	section	NOUN
ftr-406	373	30	911	911	NUM
ftr-406	373	31	provided	provide	VERB
ftr-406	373	32	otherwise	otherwise	ADV
ftr-406	373	33	.	.	PUNCT
ftr-406	374	1	the	the	DET
ftr-406	374	2	court	court	NOUN
ftr-406	374	3	also	also	ADV
ftr-406	374	4	reasoned	reason	VERB
ftr-406	374	5	that	that	SCONJ
ftr-406	374	6	the	the	DET
ftr-406	374	7	legislative	legislative	ADJ
ftr-406	374	8	history	history	NOUN
ftr-406	374	9	to	to	PART
ftr-406	374	10	section	section	NOUN
ftr-406	374	11	707	707	NUM
ftr-406	374	12	indicated	indicate	VERB
ftr-406	374	13	that	that	SCONJ
ftr-406	374	14	“	"	PUNCT
ftr-406	374	15	the	the	DET
ftr-406	374	16	general	general	ADJ
ftr-406	374	17	approach	approach	NOUN
ftr-406	374	18	of	of	ADP
ftr-406	374	19	the	the	DET
ftr-406	374	20	section	section	NOUN
ftr-406	374	21	is	be	AUX
ftr-406	374	22	to	to	PART
ftr-406	374	23	apply	apply	VERB
ftr-406	374	24	the	the	DET
ftr-406	374	25	entity	entity	NOUN
ftr-406	374	26	theory	theory	NOUN
ftr-406	374	27	to	to	ADP
ftr-406	374	28	the	the	DET
ftr-406	374	29	dealings	dealing	NOUN
ftr-406	374	30	2006	2006	NUM
ftr-406	374	31	]	]	PUNCT
ftr-406	374	32	the	the	DET
ftr-406	374	33	lazarus	lazarus	PROPN
ftr-406	374	34	effect	effect	NOUN
ftr-406	374	35	355	355	NUM
ftr-406	374	36	54	54	NUM
ftr-406	374	37	.	.	PUNCT
ftr-406	375	1	i	i	PRON
ftr-406	375	2	d.	d.	PROPN
ftr-406	375	3	at	at	ADP
ftr-406	375	4	761	761	NUM
ftr-406	375	5	.	.	PUNCT
ftr-406	376	1	55	55	NUM
ftr-406	376	2	.	.	PUNCT
ftr-406	377	1	i	i	PRON
ftr-406	377	2	d.	d.	PROPN
ftr-406	377	3	(	(	PUNCT
ftr-406	377	4	quoting	quote	VERB
ftr-406	377	5	h.r	h.r	PROPN
ftr-406	377	6	.	.	PROPN
ftr-406	377	7	rep	rep	PROPN
ftr-406	377	8	.	.	PROPN
ftr-406	378	1	no	no	PROPN
ftr-406	378	2	.	.	NOUN
ftr-406	379	1	83	83	NUM
ftr-406	379	2	-	-	SYM
ftr-406	379	3	2543	2543	NUM
ftr-406	379	4	,	,	PUNCT
ftr-406	379	5	at	at	ADP
ftr-406	379	6	59	59	NUM
ftr-406	379	7	(	(	PUNCT
ftr-406	379	8	1954	1954	NUM
ftr-406	379	9	)	)	PUNCT
ftr-406	379	10	(	(	PUNCT
ftr-406	379	11	conf	conf	NOUN
ftr-406	379	12	.	.	PUNCT
ftr-406	380	1	rep	rep	PROPN
ftr-406	380	2	.	.	PROPN
ftr-406	380	3	)	)	PUNCT
ftr-406	380	4	,	,	PUNCT
ftr-406	380	5	reprinted	reprint	VERB
ftr-406	380	6	in	in	ADP
ftr-406	380	7	1954	1954	NUM
ftr-406	380	8	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-406	380	9	5280	5280	NUM
ftr-406	380	10	,	,	PUNCT
ftr-406	380	11	5319	5319	NUM
ftr-406	380	12	-	-	SYM
ftr-406	380	13	20	20	NUM
ftr-406	380	14	.	.	PUNCT
ftr-406	381	1	56	56	NUM
ftr-406	381	2	.	.	PUNCT
ftr-406	382	1	i	i	PRON
ftr-406	382	2	d.	d.	PROPN
ftr-406	382	3	at	at	ADP
ftr-406	382	4	762	762	NUM
ftr-406	382	5	.	.	PUNCT
ftr-406	382	6	between	between	ADP
ftr-406	382	7	partners	partner	NOUN
ftr-406	382	8	and	and	CCONJ
ftr-406	382	9	the	the	DET
ftr-406	382	10	partnership	partnership	NOUN
ftr-406	382	11	,	,	PUNCT
ftr-406	382	12	”	"	PUNCT
ftr-406	382	13	relying	rely	VERB
ftr-406	382	14	on	on	ADP
ftr-406	382	15	the	the	DET
ftr-406	382	16	following	follow	VERB
ftr-406	382	17	statement54	statement54	NOUN
ftr-406	382	18	from	from	ADP
ftr-406	382	19	the	the	DET
ftr-406	382	20	legislative	legislative	ADJ
ftr-406	382	21	history	history	NOUN
ftr-406	382	22	:	:	PUNCT
ftr-406	382	23	no	no	DET
ftr-406	382	24	inference	inference	NOUN
ftr-406	382	25	is	be	AUX
ftr-406	382	26	intended	intend	VERB
ftr-406	382	27	,	,	PUNCT
ftr-406	382	28	however	however	ADV
ftr-406	382	29	,	,	PUNCT
ftr-406	382	30	that	that	SCONJ
ftr-406	382	31	a	a	DET
ftr-406	382	32	partnership	partnership	NOUN
ftr-406	382	33	is	be	AUX
ftr-406	382	34	to	to	PART
ftr-406	382	35	be	be	AUX
ftr-406	382	36	considered	consider	VERB
ftr-406	382	37	as	as	ADP
ftr-406	382	38	a	a	DET
ftr-406	382	39	separate	separate	ADJ
ftr-406	382	40	entity	entity	NOUN
ftr-406	382	41	for	for	ADP
ftr-406	382	42	the	the	DET
ftr-406	382	43	purpose	purpose	NOUN
ftr-406	382	44	of	of	ADP
ftr-406	382	45	applying	apply	VERB
ftr-406	382	46	other	other	ADJ
ftr-406	382	47	provisions	provision	NOUN
ftr-406	382	48	of	of	ADP
ftr-406	382	49	the	the	DET
ftr-406	382	50	internal	internal	ADJ
ftr-406	382	51	revenue	revenue	NOUN
ftr-406	382	52	laws	law	NOUN
ftr-406	382	53	if	if	SCONJ
ftr-406	382	54	the	the	DET
ftr-406	382	55	concept	concept	NOUN
ftr-406	382	56	of	of	ADP
ftr-406	382	57	the	the	DET
ftr-406	382	58	partnership	partnership	NOUN
ftr-406	382	59	as	as	ADP
ftr-406	382	60	a	a	DET
ftr-406	382	61	collection	collection	NOUN
ftr-406	382	62	of	of	ADP
ftr-406	382	63	individuals	individual	NOUN
ftr-406	382	64	is	be	AUX
ftr-406	382	65	more	more	ADV
ftr-406	382	66	appropriate	appropriate	ADJ
ftr-406	382	67	for	for	ADP
ftr-406	382	68	such	such	ADJ
ftr-406	382	69	provisions.55	provisions.55	NOUN
ftr-406	382	70	the	the	DET
ftr-406	382	71	court	court	NOUN
ftr-406	382	72	found	find	VERB
ftr-406	382	73	no	no	DET
ftr-406	382	74	reason	reason	NOUN
ftr-406	382	75	why	why	SCONJ
ftr-406	382	76	,	,	PUNCT
ftr-406	382	77	for	for	ADP
ftr-406	382	78	purposes	purpose	NOUN
ftr-406	382	79	of	of	ADP
ftr-406	382	80	section	section	NOUN
ftr-406	382	81	911	911	NUM
ftr-406	382	82	,	,	PUNCT
ftr-406	382	83	the	the	DET
ftr-406	382	84	entity	entity	NOUN
ftr-406	382	85	theory	theory	NOUN
ftr-406	382	86	should	should	AUX
ftr-406	382	87	not	not	PART
ftr-406	382	88	be	be	AUX
ftr-406	382	89	applied	apply	VERB
ftr-406	382	90	as	as	ADP
ftr-406	382	91	consistent	consistent	ADJ
ftr-406	382	92	with	with	ADP
ftr-406	382	93	the	the	DET
ftr-406	382	94	policy	policy	NOUN
ftr-406	382	95	goals	goal	NOUN
ftr-406	382	96	of	of	ADP
ftr-406	382	97	both	both	DET
ftr-406	382	98	sections	section	NOUN
ftr-406	382	99	707(c	707(c	PROPN
ftr-406	382	100	)	)	PUNCT
ftr-406	382	101	and	and	CCONJ
ftr-406	382	102	911	911	NUM
ftr-406	382	103	.	.	PUNCT
ftr-406	383	1	thus	thus	ADV
ftr-406	383	2	,	,	PUNCT
ftr-406	383	3	the	the	DET
ftr-406	383	4	court	court	NOUN
ftr-406	383	5	appeared	appear	VERB
ftr-406	383	6	to	to	PART
ftr-406	383	7	create	create	VERB
ftr-406	383	8	a	a	DET
ftr-406	383	9	presumption	presumption	NOUN
ftr-406	383	10	that	that	SCONJ
ftr-406	383	11	the	the	DET
ftr-406	383	12	entity	entity	NOUN
ftr-406	383	13	,	,	PUNCT
ftr-406	383	14	not	not	PART
ftr-406	383	15	the	the	DET
ftr-406	383	16	aggregate	aggregate	NOUN
ftr-406	383	17	,	,	PUNCT
ftr-406	383	18	theory	theory	NOUN
ftr-406	383	19	should	should	AUX
ftr-406	383	20	prevail	prevail	VERB
ftr-406	383	21	under	under	ADP
ftr-406	383	22	section	section	NOUN
ftr-406	383	23	707(c	707(c	PROPN
ftr-406	383	24	)	)	PUNCT
ftr-406	383	25	unless	unless	SCONJ
ftr-406	383	26	the	the	DET
ftr-406	383	27	aggregate	aggregate	ADJ
ftr-406	383	28	theory	theory	NOUN
ftr-406	383	29	was	be	AUX
ftr-406	383	30	more	more	ADV
ftr-406	383	31	appropriate	appropriate	ADJ
ftr-406	383	32	in	in	ADP
ftr-406	383	33	a	a	DET
ftr-406	383	34	particular	particular	ADJ
ftr-406	383	35	context	context	NOUN
ftr-406	383	36	.	.	PUNCT
ftr-406	384	1	the	the	DET
ftr-406	384	2	tax	tax	NOUN
ftr-406	384	3	court	court	NOUN
ftr-406	384	4	also	also	ADV
ftr-406	384	5	addressed	address	VERB
ftr-406	384	6	the	the	DET
ftr-406	384	7	implications	implication	NOUN
ftr-406	384	8	of	of	ADP
ftr-406	384	9	the	the	PRON
ftr-406	384	10	“	"	PUNCT
ftr-406	384	11	but	but	CCONJ
ftr-406	384	12	only	only	ADV
ftr-406	384	13	for	for	ADP
ftr-406	384	14	the	the	DET
ftr-406	384	15	purposes	purpose	NOUN
ftr-406	384	16	of	of	ADP
ftr-406	384	17	”	"	PUNCT
ftr-406	384	18	language	language	NOUN
ftr-406	384	19	under	under	ADP
ftr-406	384	20	setion	setion	NOUN
ftr-406	384	21	707(c	707(c	PROPN
ftr-406	384	22	)	)	PUNCT
ftr-406	384	23	and	and	CCONJ
ftr-406	384	24	concluded	conclude	VERB
ftr-406	384	25	that	that	SCONJ
ftr-406	384	26	it	it	PRON
ftr-406	384	27	was	be	AUX
ftr-406	384	28	intended	intend	VERB
ftr-406	384	29	to	to	PART
ftr-406	384	30	achieve	achieve	VERB
ftr-406	384	31	only	only	ADV
ftr-406	384	32	a	a	DET
ftr-406	384	33	very	very	ADV
ftr-406	384	34	narrow	narrow	ADJ
ftr-406	384	35	purpose	purpose	NOUN
ftr-406	384	36	regarding	regard	VERB
ftr-406	384	37	the	the	DET
ftr-406	384	38	timing	timing	NOUN
ftr-406	384	39	of	of	ADP
ftr-406	384	40	guaranteed	guarantee	VERB
ftr-406	384	41	payments	payment	NOUN
ftr-406	384	42	.	.	PUNCT
ftr-406	385	1	this	this	DET
ftr-406	385	2	conclusion	conclusion	NOUN
ftr-406	385	3	does	do	AUX
ftr-406	385	4	not	not	PART
ftr-406	385	5	ignore	ignore	VERB
ftr-406	385	6	the	the	DET
ftr-406	385	7	effect	effect	NOUN
ftr-406	385	8	of	of	ADP
ftr-406	385	9	the	the	DET
ftr-406	385	10	“	"	PUNCT
ftr-406	385	11	but	but	CCONJ
ftr-406	385	12	only	only	ADJ
ftr-406	385	13	”	"	PUNCT
ftr-406	385	14	words	word	NOUN
ftr-406	385	15	.	.	PUNCT
ftr-406	386	1	these	these	DET
ftr-406	386	2	words	word	NOUN
ftr-406	386	3	were	be	AUX
ftr-406	386	4	added	add	VERB
ftr-406	386	5	to	to	ADP
ftr-406	386	6	section	section	NOUN
ftr-406	386	7	707(c	707(c	PROPN
ftr-406	386	8	)	)	PUNCT
ftr-406	386	9	by	by	ADP
ftr-406	386	10	the	the	DET
ftr-406	386	11	senate	senate	PROPN
ftr-406	386	12	which	which	PRON
ftr-406	386	13	at	at	ADP
ftr-406	386	14	the	the	DET
ftr-406	386	15	same	same	ADJ
ftr-406	386	16	time	time	NOUN
ftr-406	386	17	also	also	ADV
ftr-406	386	18	amended	amend	VERB
ftr-406	386	19	section	section	NOUN
ftr-406	386	20	706	706	NUM
ftr-406	386	21	to	to	PART
ftr-406	386	22	provide	provide	VERB
ftr-406	386	23	that	that	DET
ftr-406	386	24	guaranteed	guarantee	VERB
ftr-406	386	25	payments	payment	NOUN
ftr-406	386	26	received	receive	VERB
ftr-406	386	27	by	by	ADP
ftr-406	386	28	a	a	DET
ftr-406	386	29	partner	partner	NOUN
ftr-406	386	30	are	be	AUX
ftr-406	386	31	to	to	PART
ftr-406	386	32	be	be	AUX
ftr-406	386	33	included	include	VERB
ftr-406	386	34	in	in	ADP
ftr-406	386	35	his	his	PRON
ftr-406	386	36	income	income	NOUN
ftr-406	386	37	for	for	ADP
ftr-406	386	38	his	his	PRON
ftr-406	386	39	taxable	taxable	ADJ
ftr-406	386	40	year	year	NOUN
ftr-406	386	41	in	in	ADP
ftr-406	386	42	which	which	PRON
ftr-406	386	43	the	the	DET
ftr-406	386	44	partnership	partnership	NOUN
ftr-406	386	45	’s	’s	PART
ftr-406	386	46	taxable	taxable	ADJ
ftr-406	386	47	year	year	NOUN
ftr-406	386	48	ends	end	VERB
ftr-406	386	49	.	.	PUNCT
ftr-406	387	1	in	in	ADP
ftr-406	387	2	connection	connection	NOUN
ftr-406	387	3	with	with	ADP
ftr-406	387	4	section	section	NOUN
ftr-406	387	5	707(c	707(c	PROPN
ftr-406	387	6	)	)	PUNCT
ftr-406	387	7	,	,	PUNCT
ftr-406	387	8	the	the	DET
ftr-406	387	9	senate	senate	PROPN
ftr-406	387	10	committee	committee	PROPN
ftr-406	387	11	report	report	NOUN
ftr-406	387	12	indicates	indicate	VERB
ftr-406	387	13	that	that	SCONJ
ftr-406	387	14	the	the	DET
ftr-406	387	15	reason	reason	NOUN
ftr-406	387	16	for	for	ADP
ftr-406	387	17	the	the	DET
ftr-406	387	18	change	change	NOUN
ftr-406	387	19	was	be	AUX
ftr-406	387	20	to	to	PART
ftr-406	387	21	provide	provide	VERB
ftr-406	387	22	that	that	DET
ftr-406	387	23	guaranteed	guarantee	VERB
ftr-406	387	24	payments	payment	NOUN
ftr-406	387	25	are	be	AUX
ftr-406	387	26	to	to	PART
ftr-406	387	27	be	be	AUX
ftr-406	387	28	included	include	VERB
ftr-406	387	29	in	in	ADP
ftr-406	387	30	income	income	NOUN
ftr-406	387	31	at	at	ADP
ftr-406	387	32	the	the	DET
ftr-406	387	33	same	same	ADJ
ftr-406	387	34	time	time	NOUN
ftr-406	387	35	as	as	ADP
ftr-406	387	36	a	a	DET
ftr-406	387	37	partner	partner	NOUN
ftr-406	387	38	’s	’s	PART
ftr-406	387	39	distributive	distributive	ADJ
ftr-406	387	40	share	share	NOUN
ftr-406	387	41	–	–	PUNCT
ftr-406	387	42	not	not	PART
ftr-406	387	43	at	at	ADP
ftr-406	387	44	the	the	DET
ftr-406	387	45	time	time	NOUN
ftr-406	387	46	when	when	SCONJ
ftr-406	387	47	compensation	compensation	NOUN
ftr-406	387	48	would	would	AUX
ftr-406	387	49	ordinarily	ordinarily	ADV
ftr-406	387	50	be	be	AUX
ftr-406	387	51	included	include	VERB
ftr-406	387	52	in	in	ADP
ftr-406	387	53	income	income	NOUN
ftr-406	387	54	.	.	PUNCT
ftr-406	388	1	this	this	PRON
ftr-406	388	2	is	be	AUX
ftr-406	388	3	the	the	DET
ftr-406	388	4	only	only	ADJ
ftr-406	388	5	example	example	NOUN
ftr-406	388	6	in	in	ADP
ftr-406	388	7	the	the	DET
ftr-406	388	8	legislative	legislative	ADJ
ftr-406	388	9	history	history	NOUN
ftr-406	388	10	of	of	ADP
ftr-406	388	11	the	the	DET
ftr-406	388	12	need	need	NOUN
ftr-406	388	13	for	for	ADP
ftr-406	388	14	the	the	DET
ftr-406	388	15	“	"	PUNCT
ftr-406	388	16	but	but	CCONJ
ftr-406	388	17	only	only	ADJ
ftr-406	388	18	”	"	PUNCT
ftr-406	388	19	words	word	NOUN
ftr-406	388	20	.	.	PUNCT
ftr-406	389	1	56	56	NUM
ftr-406	389	2	thus	thus	ADV
ftr-406	389	3	,	,	PUNCT
ftr-406	389	4	the	the	DET
ftr-406	389	5	tax	tax	NOUN
ftr-406	389	6	court	court	NOUN
ftr-406	389	7	did	do	AUX
ftr-406	389	8	not	not	PART
ftr-406	389	9	view	view	VERB
ftr-406	389	10	the	the	PRON
ftr-406	389	11	“	"	PUNCT
ftr-406	389	12	but	but	CCONJ
ftr-406	389	13	only	only	ADV
ftr-406	389	14	for	for	ADP
ftr-406	389	15	the	the	DET
ftr-406	389	16	purposes	purpose	NOUN
ftr-406	389	17	of	of	ADP
ftr-406	389	18	”	"	PUNCT
ftr-406	389	19	language	language	NOUN
ftr-406	389	20	as	as	ADP
ftr-406	389	21	creating	create	VERB
ftr-406	389	22	any	any	DET
ftr-406	389	23	presumption	presumption	NOUN
ftr-406	389	24	regarding	regard	VERB
ftr-406	389	25	the	the	DET
ftr-406	389	26	interpretation	interpretation	NOUN
ftr-406	389	27	of	of	ADP
ftr-406	389	28	section	section	NOUN
ftr-406	389	29	707(c	707(c	PROPN
ftr-406	389	30	)	)	PUNCT
ftr-406	389	31	.	.	PUNCT
ftr-406	390	1	in	in	ADP
ftr-406	390	2	summary	summary	NOUN
ftr-406	390	3	,	,	PUNCT
ftr-406	390	4	kahn	kahn	PROPN
ftr-406	390	5	and	and	CCONJ
ftr-406	390	6	cuenin	cuenin	PROPN
ftr-406	390	7	conclude	conclude	VERB
ftr-406	390	8	that	that	SCONJ
ftr-406	390	9	an	an	DET
ftr-406	390	10	in	in	ADP
ftr-406	390	11	-	-	PUNCT
ftr-406	390	12	kind	kind	ADJ
ftr-406	390	13	guaranteed	guarantee	VERB
ftr-406	390	14	payment	payment	NOUN
ftr-406	390	15	results	result	NOUN
ftr-406	390	16	in	in	ADP
ftr-406	390	17	ordinary	ordinary	ADJ
ftr-406	390	18	income	income	NOUN
ftr-406	390	19	for	for	ADP
ftr-406	390	20	the	the	DET
ftr-406	390	21	recipient	recipient	NOUN
ftr-406	390	22	partner	partner	NOUN
ftr-406	390	23	equal	equal	ADJ
ftr-406	390	24	to	to	ADP
ftr-406	390	25	the	the	DET
ftr-406	390	26	fair	fair	ADJ
ftr-406	390	27	market	market	NOUN
ftr-406	390	28	value	value	NOUN
ftr-406	390	29	of	of	ADP
ftr-406	390	30	the	the	DET
ftr-406	390	31	property	property	NOUN
ftr-406	390	32	received	receive	VERB
ftr-406	390	33	,	,	PUNCT
ftr-406	390	34	a	a	DET
ftr-406	390	35	basis	basis	NOUN
ftr-406	390	36	for	for	ADP
ftr-406	390	37	the	the	DET
ftr-406	390	38	property	property	NOUN
ftr-406	390	39	in	in	ADP
ftr-406	390	40	the	the	DET
ftr-406	390	41	hands	hand	NOUN
ftr-406	390	42	of	of	ADP
ftr-406	390	43	the	the	DET
ftr-406	390	44	recipient	recipient	NOUN
ftr-406	390	45	partner	partner	NOUN
ftr-406	390	46	equal	equal	ADJ
ftr-406	390	47	to	to	ADP
ftr-406	390	48	the	the	DET
ftr-406	390	49	property	property	NOUN
ftr-406	390	50	’s	’s	PART
ftr-406	390	51	fair	fair	ADJ
ftr-406	390	52	market	market	NOUN
ftr-406	390	53	value	value	NOUN
ftr-406	390	54	,	,	PUNCT
ftr-406	390	55	and	and	CCONJ
ftr-406	390	56	no	no	DET
ftr-406	390	57	direct	direct	ADJ
ftr-406	390	58	356	356	NUM
ftr-406	390	59	florida	florida	PROPN
ftr-406	390	60	tax	tax	NOUN
ftr-406	390	61	review	review	NOUN
ftr-406	391	1	[	[	X
ftr-406	391	2	v0l.7:6	v0l.7:6	PROPN
ftr-406	391	3	57	57	NUM
ftr-406	391	4	.	.	PUNCT
ftr-406	392	1	kahn	kahn	PROPN
ftr-406	392	2	&	&	CCONJ
ftr-406	392	3	cuenin	cuenin	PROPN
ftr-406	392	4	,	,	PUNCT
ftr-406	392	5	supra	supra	PROPN
ftr-406	392	6	note	note	PROPN
ftr-406	392	7	6	6	NUM
ftr-406	392	8	,	,	PUNCT
ftr-406	392	9	at	at	ADP
ftr-406	392	10	414	414	NUM
ftr-406	392	11	-	-	SYM
ftr-406	392	12	15	15	NUM
ftr-406	392	13	.	.	PUNCT
ftr-406	393	1	interestingly	interestingly	ADV
ftr-406	393	2	,	,	PUNCT
ftr-406	393	3	kahn	kahn	PROPN
ftr-406	393	4	and	and	CCONJ
ftr-406	393	5	cuenin	cuenin	PROPN
ftr-406	393	6	suggest	suggest	VERB
ftr-406	393	7	that	that	SCONJ
ftr-406	393	8	a	a	DET
ftr-406	393	9	sole	sole	ADJ
ftr-406	393	10	proprietor	proprietor	NOUN
ftr-406	393	11	recognizes	recognize	VERB
ftr-406	393	12	gain	gain	NOUN
ftr-406	393	13	or	or	CCONJ
ftr-406	393	14	loss	loss	NOUN
ftr-406	393	15	because	because	SCONJ
ftr-406	393	16	“	"	PUNCT
ftr-406	393	17	the	the	DET
ftr-406	393	18	employer	employer	NOUN
ftr-406	393	19	is	be	AUX
ftr-406	393	20	satisfying	satisfy	VERB
ftr-406	393	21	a	a	DET
ftr-406	393	22	debt	debt	NOUN
ftr-406	393	23	with	with	ADP
ftr-406	393	24	appreciated	appreciated	ADJ
ftr-406	393	25	or	or	CCONJ
ftr-406	393	26	depreciated	depreciate	VERB
ftr-406	393	27	property	property	NOUN
ftr-406	393	28	,	,	PUNCT
ftr-406	393	29	and	and	CCONJ
ftr-406	393	30	so	so	ADV
ftr-406	393	31	there	there	PRON
ftr-406	393	32	is	be	VERB
ftr-406	393	33	an	an	DET
ftr-406	393	34	exchange	exchange	NOUN
ftr-406	393	35	of	of	ADP
ftr-406	393	36	the	the	DET
ftr-406	393	37	property	property	NOUN
ftr-406	393	38	for	for	ADP
ftr-406	393	39	the	the	DET
ftr-406	393	40	debt	debt	NOUN
ftr-406	393	41	.	.	PUNCT
ftr-406	393	42	”	"	PUNCT
ftr-406	394	1	i	i	PRON
ftr-406	394	2	d.	d.	VERB
ftr-406	394	3	at	at	ADP
ftr-406	394	4	414	414	NUM
ftr-406	394	5	.	.	PUNCT
ftr-406	395	1	subsequently	subsequently	ADV
ftr-406	395	2	,	,	PUNCT
ftr-406	395	3	they	they	PRON
ftr-406	395	4	claim	claim	VERB
ftr-406	395	5	that	that	SCONJ
ftr-406	395	6	the	the	DET
ftr-406	395	7	issue	issue	NOUN
ftr-406	395	8	for	for	ADP
ftr-406	395	9	determination	determination	NOUN
ftr-406	395	10	is	be	AUX
ftr-406	395	11	whether	whether	SCONJ
ftr-406	395	12	an	an	DET
ftr-406	395	13	in	in	ADP
ftr-406	395	14	-	-	PUNCT
ftr-406	395	15	kind	kind	ADJ
ftr-406	395	16	guaranteed	guarantee	VERB
ftr-406	395	17	payment	payment	NOUN
ftr-406	395	18	should	should	AUX
ftr-406	395	19	“	"	PUNCT
ftr-406	395	20	be	be	AUX
ftr-406	395	21	treated	treat	VERB
ftr-406	395	22	as	as	SCONJ
ftr-406	395	23	if	if	SCONJ
ftr-406	395	24	it	it	PRON
ftr-406	395	25	were	be	AUX
ftr-406	395	26	made	make	VERB
ftr-406	395	27	by	by	ADP
ftr-406	395	28	an	an	DET
ftr-406	395	29	employer	employer	NOUN
ftr-406	395	30	(	(	PUNCT
ftr-406	395	31	a	a	DET
ftr-406	395	32	separate	separate	ADJ
ftr-406	395	33	entity	entity	NOUN
ftr-406	395	34	)	)	PUNCT
ftr-406	395	35	to	to	ADP
ftr-406	395	36	an	an	DET
ftr-406	395	37	employee	employee	NOUN
ftr-406	395	38	.	.	PUNCT
ftr-406	395	39	”	"	PUNCT
ftr-406	396	1	i	i	PRON
ftr-406	396	2	d.	d.	VERB
ftr-406	396	3	at	at	ADP
ftr-406	396	4	415	415	NUM
ftr-406	396	5	.	.	PUNCT
ftr-406	397	1	by	by	ADP
ftr-406	397	2	moving	move	VERB
ftr-406	397	3	the	the	DET
ftr-406	397	4	issue	issue	NOUN
ftr-406	397	5	to	to	ADP
ftr-406	397	6	whether	whether	SCONJ
ftr-406	397	7	an	an	DET
ftr-406	397	8	employer	employer	NOUN
ftr-406	397	9	-	-	PUNCT
ftr-406	397	10	employee	employee	NOUN
ftr-406	397	11	relationship	relationship	NOUN
ftr-406	397	12	exists	exist	VERB
ftr-406	397	13	,	,	PUNCT
ftr-406	397	14	they	they	PRON
ftr-406	397	15	ignore	ignore	VERB
ftr-406	397	16	the	the	DET
ftr-406	397	17	more	more	ADV
ftr-406	397	18	important	important	ADJ
ftr-406	397	19	component	component	NOUN
ftr-406	397	20	of	of	ADP
ftr-406	397	21	their	their	PRON
ftr-406	397	22	formulation	formulation	NOUN
ftr-406	397	23	–	–	PUNCT
ftr-406	397	24	whether	whether	SCONJ
ftr-406	397	25	there	there	PRON
ftr-406	397	26	was	be	VERB
ftr-406	397	27	an	an	DET
ftr-406	397	28	exchange	exchange	NOUN
ftr-406	397	29	of	of	ADP
ftr-406	397	30	property	property	NOUN
ftr-406	397	31	for	for	ADP
ftr-406	397	32	debt	debt	NOUN
ftr-406	397	33	.	.	PUNCT
ftr-406	398	1	basis	basis	NOUN
ftr-406	398	2	adjustment	adjustment	NOUN
ftr-406	398	3	to	to	ADP
ftr-406	398	4	the	the	DET
ftr-406	398	5	recipient	recipient	NOUN
ftr-406	398	6	partner	partner	NOUN
ftr-406	398	7	’s	’s	PART
ftr-406	398	8	partnership	partnership	NOUN
ftr-406	398	9	interest	interest	NOUN
ftr-406	398	10	.	.	PUNCT
ftr-406	399	1	while	while	SCONJ
ftr-406	399	2	the	the	DET
ftr-406	399	3	partnership	partnership	NOUN
ftr-406	399	4	receives	receive	VERB
ftr-406	399	5	a	a	DET
ftr-406	399	6	deduction	deduction	NOUN
ftr-406	399	7	on	on	ADP
ftr-406	399	8	the	the	DET
ftr-406	399	9	transfer	transfer	NOUN
ftr-406	399	10	,	,	PUNCT
ftr-406	399	11	they	they	PRON
ftr-406	399	12	assert	assert	VERB
ftr-406	399	13	that	that	SCONJ
ftr-406	399	14	it	it	PRON
ftr-406	399	15	is	be	AUX
ftr-406	399	16	immune	immune	ADJ
ftr-406	399	17	from	from	ADP
ftr-406	399	18	gain	gain	NOUN
ftr-406	399	19	or	or	CCONJ
ftr-406	399	20	loss	loss	NOUN
ftr-406	399	21	recognition	recognition	NOUN
ftr-406	399	22	.	.	PUNCT
ftr-406	400	1	according	accord	VERB
ftr-406	400	2	to	to	ADP
ftr-406	400	3	kahn	kahn	PROPN
ftr-406	400	4	and	and	CCONJ
ftr-406	400	5	cuenin	cuenin	PROPN
ftr-406	400	6	,	,	PUNCT
ftr-406	400	7	these	these	DET
ftr-406	400	8	results	result	NOUN
ftr-406	400	9	are	be	AUX
ftr-406	400	10	dictated	dictate	VERB
ftr-406	400	11	by	by	ADP
ftr-406	400	12	a	a	DET
ftr-406	400	13	combination	combination	NOUN
ftr-406	400	14	of	of	ADP
ftr-406	400	15	the	the	DET
ftr-406	400	16	statutory	statutory	ADJ
ftr-406	400	17	language	language	NOUN
ftr-406	400	18	of	of	ADP
ftr-406	400	19	section	section	NOUN
ftr-406	400	20	707(c	707(c	PROPN
ftr-406	400	21	)	)	PUNCT
ftr-406	400	22	,	,	PUNCT
ftr-406	400	23	the	the	DET
ftr-406	400	24	provisions	provision	NOUN
ftr-406	400	25	of	of	ADP
ftr-406	400	26	subchapter	subchapter	NOUN
ftr-406	400	27	k	k	NOUN
ftr-406	400	28	applicable	applicable	ADJ
ftr-406	400	29	to	to	ADP
ftr-406	400	30	partnership	partnership	NOUN
ftr-406	400	31	distributions	distribution	NOUN
ftr-406	400	32	,	,	PUNCT
ftr-406	400	33	and	and	CCONJ
ftr-406	400	34	general	general	ADJ
ftr-406	400	35	tax	tax	NOUN
ftr-406	400	36	policy	policy	NOUN
ftr-406	400	37	principles	principle	NOUN
ftr-406	400	38	.	.	PUNCT
ftr-406	401	1	b.	b.	PROPN
ftr-406	402	1	the	the	DET
ftr-406	402	2	non	non	ADJ
ftr-406	402	3	-	-	NOUN
ftr-406	402	4	partnership	partnership	NOUN
ftr-406	402	5	setting	set	VERB
ftr-406	402	6	interestingly	interestingly	ADV
ftr-406	402	7	,	,	PUNCT
ftr-406	402	8	the	the	DET
ftr-406	402	9	conclusions	conclusion	NOUN
ftr-406	402	10	reached	reach	VERB
ftr-406	402	11	by	by	ADP
ftr-406	402	12	kahn	kahn	PROPN
ftr-406	402	13	and	and	CCONJ
ftr-406	402	14	cuenin	cuenin	PROPN
ftr-406	402	15	conflict	conflict	NOUN
ftr-406	402	16	with	with	ADP
ftr-406	402	17	the	the	DET
ftr-406	402	18	results	result	NOUN
ftr-406	402	19	derived	derive	VERB
ftr-406	402	20	in	in	ADP
ftr-406	402	21	an	an	DET
ftr-406	402	22	identical	identical	ADJ
ftr-406	402	23	transaction	transaction	NOUN
ftr-406	402	24	in	in	ADP
ftr-406	402	25	the	the	DET
ftr-406	402	26	context	context	NOUN
ftr-406	402	27	of	of	ADP
ftr-406	402	28	an	an	DET
ftr-406	402	29	individual	individual	ADJ
ftr-406	402	30	/	/	SYM
ftr-406	402	31	sole	sole	ADJ
ftr-406	402	32	proprietorship	proprietorship	NOUN
ftr-406	402	33	.	.	PUNCT
ftr-406	403	1	although	although	SCONJ
ftr-406	403	2	considered	consider	VERB
ftr-406	403	3	by	by	ADP
ftr-406	403	4	kahn	kahn	PROPN
ftr-406	403	5	and	and	CCONJ
ftr-406	403	6	cuenin	cuenin	NOUN
ftr-406	403	7	only	only	ADV
ftr-406	403	8	in	in	ADP
ftr-406	403	9	passing	pass	VERB
ftr-406	403	10	,	,	PUNCT
ftr-406	403	11	the	the	DET
ftr-406	403	12	sole	sole	ADJ
ftr-406	403	13	proprietorship	proprietorship	NOUN
ftr-406	403	14	paradigm	paradigm	NOUN
ftr-406	403	15	involving	involve	VERB
ftr-406	403	16	an	an	DET
ftr-406	403	17	employer57	employer57	NOUN
ftr-406	403	18	satisfying	satisfy	VERB
ftr-406	403	19	an	an	DET
ftr-406	403	20	obligation	obligation	NOUN
ftr-406	403	21	for	for	ADP
ftr-406	403	22	services	service	NOUN
ftr-406	403	23	rendered	render	VERB
ftr-406	403	24	by	by	ADP
ftr-406	403	25	his	his	PRON
ftr-406	403	26	employee	employee	NOUN
ftr-406	403	27	through	through	ADP
ftr-406	403	28	the	the	DET
ftr-406	403	29	transfer	transfer	NOUN
ftr-406	403	30	of	of	ADP
ftr-406	403	31	property	property	NOUN
ftr-406	403	32	rather	rather	ADV
ftr-406	403	33	than	than	ADP
ftr-406	403	34	cash	cash	NOUN
ftr-406	403	35	not	not	PART
ftr-406	403	36	only	only	ADV
ftr-406	403	37	is	be	AUX
ftr-406	403	38	instructive	instructive	ADJ
ftr-406	403	39	regarding	regard	VERB
ftr-406	403	40	the	the	DET
ftr-406	403	41	proper	proper	ADJ
ftr-406	403	42	tax	tax	NOUN
ftr-406	403	43	treatment	treatment	NOUN
ftr-406	403	44	of	of	ADP
ftr-406	403	45	guaranteed	guarantee	VERB
ftr-406	403	46	payments	payment	NOUN
ftr-406	403	47	,	,	PUNCT
ftr-406	403	48	but	but	CCONJ
ftr-406	403	49	also	also	ADV
ftr-406	403	50	serves	serve	VERB
ftr-406	403	51	as	as	ADP
ftr-406	403	52	a	a	DET
ftr-406	403	53	baseline	baseline	NOUN
ftr-406	403	54	against	against	ADP
ftr-406	403	55	which	which	PRON
ftr-406	403	56	any	any	DET
ftr-406	403	57	conclusions	conclusion	NOUN
ftr-406	403	58	regarding	regard	VERB
ftr-406	403	59	the	the	DET
ftr-406	403	60	tax	tax	NOUN
ftr-406	403	61	treatment	treatment	NOUN
ftr-406	403	62	of	of	ADP
ftr-406	403	63	guaranteed	guarantee	VERB
ftr-406	403	64	payments	payment	NOUN
ftr-406	403	65	can	can	AUX
ftr-406	403	66	be	be	AUX
ftr-406	403	67	compared	compare	VERB
ftr-406	403	68	.	.	PUNCT
ftr-406	404	1	significantly	significantly	ADV
ftr-406	404	2	,	,	PUNCT
ftr-406	404	3	the	the	DET
ftr-406	404	4	identical	identical	ADJ
ftr-406	404	5	questions	question	NOUN
ftr-406	404	6	are	be	AUX
ftr-406	404	7	confronted	confront	VERB
ftr-406	404	8	–	–	PUNCT
ftr-406	404	9	income	income	NOUN
ftr-406	404	10	issues	issue	NOUN
ftr-406	404	11	to	to	ADP
ftr-406	404	12	the	the	DET
ftr-406	404	13	employee	employee	NOUN
ftr-406	404	14	,	,	PUNCT
ftr-406	404	15	including	include	VERB
ftr-406	404	16	the	the	DET
ftr-406	404	17	amount	amount	NOUN
ftr-406	404	18	of	of	ADP
ftr-406	404	19	income	income	NOUN
ftr-406	404	20	and	and	CCONJ
ftr-406	404	21	its	its	PRON
ftr-406	404	22	character	character	NOUN
ftr-406	404	23	,	,	PUNCT
ftr-406	404	24	the	the	DET
ftr-406	404	25	basis	basis	NOUN
ftr-406	404	26	of	of	ADP
ftr-406	404	27	any	any	DET
ftr-406	404	28	property	property	NOUN
ftr-406	404	29	received	receive	VERB
ftr-406	404	30	by	by	ADP
ftr-406	404	31	the	the	DET
ftr-406	404	32	employee	employee	NOUN
ftr-406	404	33	,	,	PUNCT
ftr-406	404	34	the	the	DET
ftr-406	404	35	recognition	recognition	NOUN
ftr-406	404	36	of	of	ADP
ftr-406	404	37	income	income	NOUN
ftr-406	404	38	or	or	CCONJ
ftr-406	404	39	loss	loss	NOUN
ftr-406	404	40	by	by	ADP
ftr-406	404	41	the	the	DET
ftr-406	404	42	employer	employer	NOUN
ftr-406	404	43	through	through	ADP
ftr-406	404	44	the	the	DET
ftr-406	404	45	transfer	transfer	NOUN
ftr-406	404	46	of	of	ADP
ftr-406	404	47	property	property	NOUN
ftr-406	404	48	to	to	PART
ftr-406	404	49	satisfy	satisfy	VERB
ftr-406	404	50	an	an	DET
ftr-406	404	51	obligation	obligation	NOUN
ftr-406	404	52	for	for	ADP
ftr-406	404	53	services	service	NOUN
ftr-406	404	54	rendered	render	VERB
ftr-406	404	55	,	,	PUNCT
ftr-406	404	56	and	and	CCONJ
ftr-406	404	57	the	the	DET
ftr-406	404	58	deduction	deduction	NOUN
ftr-406	404	59	by	by	ADP
ftr-406	404	60	the	the	DET
ftr-406	404	61	employer	employer	NOUN
ftr-406	404	62	for	for	ADP
ftr-406	404	63	the	the	DET
ftr-406	404	64	expenditure	expenditure	NOUN
ftr-406	404	65	incurred	incur	VERB
ftr-406	404	66	.	.	PUNCT
ftr-406	405	1	in	in	ADP
ftr-406	405	2	the	the	DET
ftr-406	405	3	sole	sole	ADJ
ftr-406	405	4	proprietor	proprietor	NOUN
ftr-406	405	5	paradigm	paradigm	NOUN
ftr-406	405	6	,	,	PUNCT
ftr-406	405	7	encountered	encounter	VERB
ftr-406	405	8	in	in	ADP
ftr-406	405	9	the	the	DET
ftr-406	405	10	first	first	ADJ
ftr-406	405	11	four	four	NUM
ftr-406	405	12	weeks	week	NOUN
ftr-406	405	13	of	of	ADP
ftr-406	405	14	virtually	virtually	ADV
ftr-406	405	15	every	every	PRON
ftr-406	405	16	basic	basic	ADJ
ftr-406	405	17	tax	tax	NOUN
ftr-406	405	18	course	course	NOUN
ftr-406	405	19	,	,	PUNCT
ftr-406	405	20	the	the	DET
ftr-406	405	21	tax	tax	NOUN
ftr-406	405	22	landscape	landscape	NOUN
ftr-406	405	23	is	be	AUX
ftr-406	405	24	fairly	fairly	ADV
ftr-406	405	25	well	well	ADV
ftr-406	405	26	defined	define	VERB
ftr-406	405	27	with	with	ADP
ftr-406	405	28	regard	regard	NOUN
ftr-406	405	29	to	to	ADP
ftr-406	405	30	the	the	DET
ftr-406	405	31	tax	tax	NOUN
ftr-406	405	32	issues	issue	NOUN
ftr-406	405	33	confronted	confront	VERB
ftr-406	405	34	by	by	ADP
ftr-406	405	35	both	both	CCONJ
ftr-406	405	36	the	the	DET
ftr-406	405	37	employer	employer	NOUN
ftr-406	405	38	and	and	CCONJ
ftr-406	405	39	the	the	DET
ftr-406	405	40	employee	employee	NOUN
ftr-406	405	41	.	.	PUNCT
ftr-406	406	1	the	the	DET
ftr-406	406	2	typical	typical	ADJ
ftr-406	406	3	hypothetical	hypothetical	ADJ
ftr-406	406	4	involves	involve	VERB
ftr-406	406	5	the	the	DET
ftr-406	406	6	following	following	NOUN
ftr-406	406	7	:	:	PUNCT
ftr-406	406	8	assume	assume	VERB
ftr-406	406	9	that	that	SCONJ
ftr-406	406	10	a	a	DET
ftr-406	406	11	full	full	ADJ
ftr-406	406	12	-	-	PUNCT
ftr-406	406	13	time	time	NOUN
ftr-406	406	14	employee	employee	NOUN
ftr-406	406	15	,	,	PUNCT
ftr-406	406	16	e	e	NOUN
ftr-406	406	17	,	,	PUNCT
ftr-406	406	18	has	have	AUX
ftr-406	406	19	rendered	render	VERB
ftr-406	406	20	services	service	NOUN
ftr-406	406	21	during	during	ADP
ftr-406	406	22	the	the	DET
ftr-406	406	23	past	past	ADJ
ftr-406	406	24	month	month	NOUN
ftr-406	406	25	in	in	ADP
ftr-406	406	26	return	return	NOUN
ftr-406	406	27	for	for	ADP
ftr-406	406	28	his	his	PRON
ftr-406	406	29	employer	employer	NOUN
ftr-406	406	30	’s	’s	PART
ftr-406	406	31	promise	promise	NOUN
ftr-406	406	32	to	to	PART
ftr-406	406	33	pay	pay	VERB
ftr-406	406	34	him	he	PRON
ftr-406	406	35	$	$	SYM
ftr-406	406	36	10,000	10,000	NUM
ftr-406	406	37	per	per	ADP
ftr-406	406	38	month	month	NOUN
ftr-406	406	39	.	.	PUNCT
ftr-406	407	1	at	at	ADP
ftr-406	407	2	the	the	DET
ftr-406	407	3	end	end	NOUN
ftr-406	407	4	of	of	ADP
ftr-406	407	5	the	the	DET
ftr-406	407	6	month	month	NOUN
ftr-406	407	7	,	,	PUNCT
ftr-406	407	8	e	e	X
ftr-406	407	9	’s	’s	NOUN
ftr-406	407	10	employer	employer	NOUN
ftr-406	407	11	,	,	PUNCT
ftr-406	407	12	r	r	NOUN
ftr-406	407	13	,	,	PUNCT
ftr-406	407	14	offers	offer	VERB
ftr-406	407	15	to	to	PART
ftr-406	407	16	pay	pay	VERB
ftr-406	407	17	him	he	PRON
ftr-406	407	18	in	in	ADP
ftr-406	407	19	-	-	PUNCT
ftr-406	407	20	kind	kind	NOUN
ftr-406	407	21	through	through	ADP
ftr-406	407	22	the	the	DET
ftr-406	407	23	transfer	transfer	NOUN
ftr-406	407	24	of	of	ADP
ftr-406	407	25	property	property	NOUN
ftr-406	407	26	previously	previously	ADV
ftr-406	407	27	purchased	purchase	VERB
ftr-406	407	28	for	for	ADP
ftr-406	407	29	$	$	SYM
ftr-406	407	30	8,000	8,000	NUM
ftr-406	407	31	.	.	PUNCT
ftr-406	408	1	e	e	NOUN
ftr-406	408	2	and	and	CCONJ
ftr-406	408	3	r	r	PRON
ftr-406	408	4	agree	agree	VERB
ftr-406	408	5	that	that	SCONJ
ftr-406	408	6	the	the	DET
ftr-406	408	7	value	value	NOUN
ftr-406	408	8	of	of	ADP
ftr-406	408	9	the	the	DET
ftr-406	408	10	property	property	NOUN
ftr-406	408	11	is	be	AUX
ftr-406	408	12	$	$	SYM
ftr-406	408	13	10,000	10,000	NUM
ftr-406	408	14	,	,	PUNCT
ftr-406	408	15	and	and	CCONJ
ftr-406	408	16	e	e	NOUN
ftr-406	408	17	is	be	AUX
ftr-406	408	18	willing	willing	ADJ
ftr-406	408	19	to	to	PART
ftr-406	408	20	accept	accept	VERB
ftr-406	408	21	the	the	DET
ftr-406	408	22	property	property	NOUN
ftr-406	408	23	in	in	ADP
ftr-406	408	24	satisfaction	satisfaction	NOUN
ftr-406	408	25	of	of	ADP
ftr-406	408	26	his	his	PRON
ftr-406	408	27	claim	claim	NOUN
ftr-406	408	28	for	for	ADP
ftr-406	408	29	payment	payment	NOUN
ftr-406	408	30	for	for	ADP
ftr-406	408	31	the	the	DET
ftr-406	408	32	services	service	NOUN
ftr-406	408	33	rendered	render	VERB
ftr-406	408	34	.	.	PUNCT
ftr-406	409	1	what	what	PRON
ftr-406	409	2	are	be	AUX
ftr-406	409	3	the	the	DET
ftr-406	409	4	tax	tax	NOUN
ftr-406	409	5	consequences	consequence	NOUN
ftr-406	409	6	to	to	ADP
ftr-406	409	7	the	the	DET
ftr-406	409	8	parties	party	NOUN
ftr-406	409	9	?	?	PUNCT
ftr-406	410	1	2006	2006	NUM
ftr-406	410	2	]	]	PUNCT
ftr-406	410	3	the	the	DET
ftr-406	410	4	lazarus	lazarus	PROPN
ftr-406	410	5	effect	effect	PROPN
ftr-406	410	6	357	357	NUM
ftr-406	410	7	58	58	NUM
ftr-406	410	8	.	.	PUNCT
ftr-406	411	1	irc	irc	PROPN
ftr-406	411	2	§	§	PROPN
ftr-406	411	3	61(a)(1	61(a)(1	NUM
ftr-406	411	4	)	)	PUNCT
ftr-406	411	5	;	;	PUNCT
ftr-406	412	1	regs	reg	NOUN
ftr-406	412	2	.	.	PUNCT
ftr-406	413	1	§	§	PROPN
ftr-406	413	2	1.61	1.61	NUM
ftr-406	413	3	-	-	NUM
ftr-406	413	4	2(d	2(d	NUM
ftr-406	413	5	)	)	PUNCT
ftr-406	413	6	.	.	PUNCT
ftr-406	414	1	59	59	NUM
ftr-406	414	2	.	.	PUNCT
ftr-406	414	3	irc	irc	PROPN
ftr-406	414	4	§	§	PROPN
ftr-406	414	5	1012	1012	NUM
ftr-406	414	6	;	;	PUNCT
ftr-406	414	7	regs	reg	NOUN
ftr-406	414	8	.	.	PUNCT
ftr-406	415	1	§	§	PROPN
ftr-406	415	2	§	§	PROPN
ftr-406	415	3	1.61	1.61	NUM
ftr-406	415	4	-	-	PUNCT
ftr-406	415	5	2(d)(2	2(d)(2	NUM
ftr-406	415	6	)	)	PUNCT
ftr-406	415	7	and	and	CCONJ
ftr-406	415	8	1.1012	1.1012	NUM
ftr-406	415	9	-	-	SYM
ftr-406	415	10	1(a	1(a	NUM
ftr-406	415	11	)	)	PUNCT
ftr-406	415	12	.	.	PUNCT
ftr-406	416	1	60	60	NUM
ftr-406	416	2	.	.	PUNCT
ftr-406	417	1	irc	irc	PROPN
ftr-406	417	2	§	§	PROPN
ftr-406	417	3	§	§	PROPN
ftr-406	417	4	162(a)(1	162(a)(1	NUM
ftr-406	417	5	)	)	PUNCT
ftr-406	417	6	and	and	CCONJ
ftr-406	417	7	212	212	NUM
ftr-406	417	8	;	;	PUNCT
ftr-406	417	9	regs	reg	NOUN
ftr-406	417	10	.	.	PUNCT
ftr-406	418	1	§	§	PROPN
ftr-406	418	2	§	§	PROPN
ftr-406	418	3	1.162	1.162	NUM
ftr-406	418	4	-	-	SYM
ftr-406	418	5	1(a	1(a	NUM
ftr-406	418	6	)	)	PUNCT
ftr-406	418	7	,	,	PUNCT
ftr-406	418	8	1.162	1.162	NUM
ftr-406	418	9	-	-	SYM
ftr-406	418	10	7	7	NUM
ftr-406	418	11	,	,	PUNCT
ftr-406	418	12	and	and	CCONJ
ftr-406	418	13	1.212	1.212	NUM
ftr-406	418	14	-	-	SYM
ftr-406	418	15	1	1	NUM
ftr-406	418	16	.	.	NOUN
ftr-406	418	17	61	61	NUM
ftr-406	418	18	.	.	PUNCT
ftr-406	419	1	irc	irc	PROPN
ftr-406	419	2	§	§	PROPN
ftr-406	419	3	§	§	PROPN
ftr-406	419	4	61(a)(3	61(a)(3	NUM
ftr-406	419	5	)	)	PUNCT
ftr-406	419	6	(	(	PUNCT
ftr-406	419	7	referring	refer	VERB
ftr-406	419	8	to	to	ADP
ftr-406	419	9	gains	gain	NOUN
ftr-406	419	10	from	from	ADP
ftr-406	419	11	dealings	dealing	NOUN
ftr-406	419	12	in	in	ADP
ftr-406	419	13	property	property	NOUN
ftr-406	419	14	)	)	PUNCT
ftr-406	419	15	,	,	PUNCT
ftr-406	419	16	1001(a	1001(a	NUM
ftr-406	419	17	)	)	PUNCT
ftr-406	419	18	(	(	PUNCT
ftr-406	419	19	specifying	specify	VERB
ftr-406	419	20	the	the	DET
ftr-406	419	21	determination	determination	NOUN
ftr-406	419	22	of	of	ADP
ftr-406	419	23	gain	gain	NOUN
ftr-406	419	24	realized	realize	VERB
ftr-406	419	25	)	)	PUNCT
ftr-406	419	26	,	,	PUNCT
ftr-406	419	27	and	and	CCONJ
ftr-406	419	28	1001(c	1001(c	NUM
ftr-406	419	29	)	)	PUNCT
ftr-406	419	30	(	(	PUNCT
ftr-406	419	31	requiring	require	VERB
ftr-406	419	32	the	the	DET
ftr-406	419	33	recognition	recognition	NOUN
ftr-406	419	34	of	of	ADP
ftr-406	419	35	realized	realize	VERB
ftr-406	419	36	gain	gain	NOUN
ftr-406	419	37	unless	unless	SCONJ
ftr-406	419	38	a	a	DET
ftr-406	419	39	non	non	ADJ
ftr-406	419	40	-	-	ADJ
ftr-406	419	41	recognition	recognition	ADJ
ftr-406	419	42	provision	provision	NOUN
ftr-406	419	43	is	be	AUX
ftr-406	419	44	applicable	applicable	ADJ
ftr-406	419	45	)	)	PUNCT
ftr-406	419	46	.	.	PUNCT
ftr-406	420	1	see	see	VERB
ftr-406	420	2	also	also	ADV
ftr-406	420	3	regs	reg	VERB
ftr-406	420	4	.	.	PUNCT
ftr-406	421	1	§	§	PROPN
ftr-406	421	2	§	§	PROPN
ftr-406	421	3	1.61	1.61	NUM
ftr-406	421	4	-	-	SYM
ftr-406	421	5	6	6	NUM
ftr-406	421	6	,	,	PUNCT
ftr-406	421	7	1.1001	1.1001	NUM
ftr-406	421	8	-	-	SYM
ftr-406	421	9	1(a	1(a	NUM
ftr-406	421	10	)	)	PUNCT
ftr-406	421	11	,	,	PUNCT
ftr-406	421	12	and	and	CCONJ
ftr-406	421	13	1.1002	1.1002	NUM
ftr-406	421	14	-	-	SYM
ftr-406	421	15	1	1	NUM
ftr-406	421	16	.	.	NUM
ftr-406	421	17	62	62	NUM
ftr-406	421	18	.	.	PUNCT
ftr-406	422	1	kahn	kahn	PROPN
ftr-406	422	2	&	&	CCONJ
ftr-406	422	3	cuenin	cuenin	PROPN
ftr-406	422	4	,	,	PUNCT
ftr-406	422	5	supra	supra	PROPN
ftr-406	422	6	note	note	PROPN
ftr-406	422	7	6	6	NUM
ftr-406	422	8	,	,	PUNCT
ftr-406	422	9	at	at	ADP
ftr-406	422	10	414	414	NUM
ftr-406	422	11	-	-	SYM
ftr-406	422	12	15	15	NUM
ftr-406	422	13	.	.	PUNCT
ftr-406	422	14	63	63	NUM
ftr-406	422	15	.	.	PUNCT
ftr-406	423	1	irc	irc	PROPN
ftr-406	423	2	§	§	PROPN
ftr-406	423	3	§	§	PROPN
ftr-406	423	4	1221	1221	NUM
ftr-406	423	5	and	and	CCONJ
ftr-406	423	6	1231	1231	NUM
ftr-406	423	7	.	.	PUNCT
ftr-406	424	1	notwithstanding	notwithstanding	ADP
ftr-406	424	2	the	the	DET
ftr-406	424	3	usual	usual	ADJ
ftr-406	424	4	confusion	confusion	NOUN
ftr-406	424	5	that	that	PRON
ftr-406	424	6	ensues	ensue	VERB
ftr-406	424	7	in	in	ADP
ftr-406	424	8	the	the	DET
ftr-406	424	9	classroom	classroom	NOUN
ftr-406	424	10	,	,	PUNCT
ftr-406	424	11	ultimately	ultimately	ADV
ftr-406	424	12	the	the	DET
ftr-406	424	13	professor	professor	NOUN
ftr-406	424	14	leads	lead	VERB
ftr-406	424	15	the	the	DET
ftr-406	424	16	class	class	NOUN
ftr-406	424	17	to	to	PART
ftr-406	424	18	see	see	VERB
ftr-406	424	19	,	,	PUNCT
ftr-406	424	20	understand	understand	VERB
ftr-406	424	21	,	,	PUNCT
ftr-406	424	22	and	and	CCONJ
ftr-406	424	23	conclude	conclude	VERB
ftr-406	424	24	that	that	SCONJ
ftr-406	424	25	e	e	NOUN
ftr-406	424	26	has	have	VERB
ftr-406	424	27	ordinary	ordinary	ADJ
ftr-406	424	28	income	income	NOUN
ftr-406	424	29	in	in	ADP
ftr-406	424	30	the	the	DET
ftr-406	424	31	amount	amount	NOUN
ftr-406	424	32	of	of	ADP
ftr-406	424	33	$	$	SYM
ftr-406	424	34	10,000	10,000	NUM
ftr-406	424	35	from	from	ADP
ftr-406	424	36	compensation	compensation	NOUN
ftr-406	424	37	for	for	ADP
ftr-406	424	38	services	service	NOUN
ftr-406	424	39	rendered	render	VERB
ftr-406	424	40	under	under	ADP
ftr-406	424	41	section	section	NOUN
ftr-406	424	42	61	61	NUM
ftr-406	424	43	of	of	ADP
ftr-406	424	44	the	the	DET
ftr-406	424	45	code	code	NOUN
ftr-406	424	46	.	.	PUNCT
ftr-406	425	1	since	since	SCONJ
ftr-406	425	2	his	his	PRON
ftr-406	425	3	receipt	receipt	NOUN
ftr-406	425	4	was	be	AUX
ftr-406	425	5	in-58	in-58	PRON
ftr-406	425	6	kind	kind	NOUN
ftr-406	425	7	,	,	PUNCT
ftr-406	425	8	rather	rather	ADV
ftr-406	425	9	than	than	ADP
ftr-406	425	10	in	in	ADP
ftr-406	425	11	cash	cash	NOUN
ftr-406	425	12	,	,	PUNCT
ftr-406	425	13	the	the	DET
ftr-406	425	14	tax	tax	NOUN
ftr-406	425	15	law	law	NOUN
ftr-406	425	16	accords	accord	VERB
ftr-406	425	17	him	he	PRON
ftr-406	425	18	a	a	DET
ftr-406	425	19	basis	basis	NOUN
ftr-406	425	20	in	in	ADP
ftr-406	425	21	the	the	DET
ftr-406	425	22	property	property	NOUN
ftr-406	425	23	in	in	ADP
ftr-406	425	24	order	order	NOUN
ftr-406	425	25	that	that	SCONJ
ftr-406	425	26	,	,	PUNCT
ftr-406	425	27	upon	upon	SCONJ
ftr-406	425	28	a	a	DET
ftr-406	425	29	future	future	ADJ
ftr-406	425	30	sale	sale	NOUN
ftr-406	425	31	,	,	PUNCT
ftr-406	425	32	a	a	DET
ftr-406	425	33	proper	proper	ADJ
ftr-406	425	34	determination	determination	NOUN
ftr-406	425	35	of	of	ADP
ftr-406	425	36	gain	gain	NOUN
ftr-406	425	37	or	or	CCONJ
ftr-406	425	38	loss	loss	NOUN
ftr-406	425	39	can	can	AUX
ftr-406	425	40	be	be	AUX
ftr-406	425	41	made	make	VERB
ftr-406	425	42	.	.	PUNCT
ftr-406	426	1	the	the	DET
ftr-406	426	2	tax	tax	NOUN
ftr-406	426	3	law	law	NOUN
ftr-406	426	4	quite	quite	ADV
ftr-406	426	5	properly	properly	ADV
ftr-406	426	6	and	and	CCONJ
ftr-406	426	7	logically	logically	ADV
ftr-406	426	8	accords	accord	NOUN
ftr-406	426	9	e	e	X
ftr-406	426	10	a	a	DET
ftr-406	426	11	basis	basis	NOUN
ftr-406	426	12	equal	equal	ADJ
ftr-406	426	13	to59	to59	ADP
ftr-406	426	14	the	the	DET
ftr-406	426	15	amount	amount	NOUN
ftr-406	426	16	of	of	ADP
ftr-406	426	17	income	income	NOUN
ftr-406	426	18	reported	report	VERB
ftr-406	426	19	on	on	ADP
ftr-406	426	20	the	the	DET
ftr-406	426	21	transfer	transfer	NOUN
ftr-406	426	22	.	.	PUNCT
ftr-406	427	1	thus	thus	ADV
ftr-406	427	2	,	,	PUNCT
ftr-406	427	3	e	e	PRON
ftr-406	427	4	receives	receive	VERB
ftr-406	427	5	the	the	DET
ftr-406	427	6	property	property	NOUN
ftr-406	427	7	with	with	ADP
ftr-406	427	8	a	a	DET
ftr-406	427	9	basis	basis	NOUN
ftr-406	427	10	equal	equal	ADJ
ftr-406	427	11	to	to	ADP
ftr-406	427	12	its	its	PRON
ftr-406	427	13	fair	fair	ADJ
ftr-406	427	14	market	market	NOUN
ftr-406	427	15	value	value	NOUN
ftr-406	427	16	of	of	ADP
ftr-406	427	17	$	$	SYM
ftr-406	427	18	10,000	10,000	NUM
ftr-406	427	19	.	.	PUNCT
ftr-406	428	1	after	after	ADP
ftr-406	428	2	addressing	address	VERB
ftr-406	428	3	the	the	DET
ftr-406	428	4	tax	tax	NOUN
ftr-406	428	5	consequences	consequence	NOUN
ftr-406	428	6	to	to	ADP
ftr-406	428	7	e	e	NOUN
ftr-406	428	8	,	,	PUNCT
ftr-406	428	9	the	the	DET
ftr-406	428	10	class	class	NOUN
ftr-406	428	11	turns	turn	VERB
ftr-406	428	12	its	its	PRON
ftr-406	428	13	attention	attention	NOUN
ftr-406	428	14	to	to	ADP
ftr-406	428	15	the	the	DET
ftr-406	428	16	other	other	ADJ
ftr-406	428	17	side	side	NOUN
ftr-406	428	18	of	of	ADP
ftr-406	428	19	the	the	DET
ftr-406	428	20	transaction	transaction	NOUN
ftr-406	428	21	.	.	PUNCT
ftr-406	429	1	most	most	ADJ
ftr-406	429	2	students	student	NOUN
ftr-406	429	3	instantly	instantly	ADV
ftr-406	429	4	advocate	advocate	VERB
ftr-406	429	5	a	a	DET
ftr-406	429	6	deduction	deduction	NOUN
ftr-406	429	7	for	for	ADP
ftr-406	429	8	r	r	NOUN
ftr-406	429	9	,	,	PUNCT
ftr-406	429	10	assuming	assume	VERB
ftr-406	429	11	of	of	ADP
ftr-406	429	12	course	course	NOUN
ftr-406	429	13	that	that	SCONJ
ftr-406	429	14	the	the	DET
ftr-406	429	15	activity	activity	NOUN
ftr-406	429	16	in	in	ADP
ftr-406	429	17	which	which	PRON
ftr-406	429	18	e	e	PRON
ftr-406	429	19	rendered	render	VERB
ftr-406	429	20	his	his	PRON
ftr-406	429	21	services	service	NOUN
ftr-406	429	22	is	be	AUX
ftr-406	429	23	one	one	NUM
ftr-406	429	24	that	that	PRON
ftr-406	429	25	is	be	AUX
ftr-406	429	26	either	either	CCONJ
ftr-406	429	27	a	a	DET
ftr-406	429	28	trade	trade	NOUN
ftr-406	429	29	or	or	CCONJ
ftr-406	429	30	business	business	NOUN
ftr-406	429	31	or	or	CCONJ
ftr-406	429	32	an	an	DET
ftr-406	429	33	activity	activity	NOUN
ftr-406	429	34	for	for	ADP
ftr-406	429	35	the	the	DET
ftr-406	429	36	production	production	NOUN
ftr-406	429	37	of	of	ADP
ftr-406	429	38	income	income	NOUN
ftr-406	429	39	,	,	PUNCT
ftr-406	429	40	in	in	ADP
ftr-406	429	41	the	the	DET
ftr-406	429	42	amount	amount	NOUN
ftr-406	429	43	of	of	ADP
ftr-406	429	44	$	$	SYM
ftr-406	429	45	10,000	10,000	NUM
ftr-406	429	46	.	.	PUNCT
ftr-406	430	1	(	(	PUNCT
ftr-406	430	2	it	it	PRON
ftr-406	430	3	is	be	AUX
ftr-406	430	4	usually	usually	ADV
ftr-406	430	5	left	leave	VERB
ftr-406	430	6	to	to	ADP
ftr-406	430	7	the60	the60	PROPN
ftr-406	430	8	professor	professor	NOUN
ftr-406	430	9	to	to	PART
ftr-406	430	10	caution	caution	VERB
ftr-406	430	11	that	that	SCONJ
ftr-406	430	12	,	,	PUNCT
ftr-406	430	13	before	before	ADP
ftr-406	430	14	finalizing	finalize	VERB
ftr-406	430	15	such	such	DET
ftr-406	430	16	a	a	DET
ftr-406	430	17	conclusion	conclusion	NOUN
ftr-406	430	18	,	,	PUNCT
ftr-406	430	19	a	a	DET
ftr-406	430	20	determination	determination	NOUN
ftr-406	430	21	needs	need	VERB
ftr-406	430	22	to	to	PART
ftr-406	430	23	be	be	AUX
ftr-406	430	24	made	make	VERB
ftr-406	430	25	as	as	ADP
ftr-406	430	26	to	to	ADP
ftr-406	430	27	whether	whether	SCONJ
ftr-406	430	28	such	such	DET
ftr-406	430	29	a	a	DET
ftr-406	430	30	payment	payment	NOUN
ftr-406	430	31	,	,	PUNCT
ftr-406	430	32	in	in	ADP
ftr-406	430	33	cash	cash	NOUN
ftr-406	430	34	or	or	CCONJ
ftr-406	430	35	in	in	ADP
ftr-406	430	36	-	-	PUNCT
ftr-406	430	37	kind	kind	NOUN
ftr-406	430	38	,	,	PUNCT
ftr-406	430	39	requires	require	VERB
ftr-406	430	40	capitalization	capitalization	NOUN
ftr-406	430	41	under	under	ADP
ftr-406	430	42	section	section	NOUN
ftr-406	430	43	263	263	NUM
ftr-406	430	44	.	.	PUNCT
ftr-406	430	45	)	)	PUNCT
ftr-406	431	1	the	the	DET
ftr-406	431	2	final	final	ADJ
ftr-406	431	3	component	component	NOUN
ftr-406	431	4	in	in	ADP
ftr-406	431	5	addressing	address	VERB
ftr-406	431	6	the	the	DET
ftr-406	431	7	totality	totality	NOUN
ftr-406	431	8	of	of	ADP
ftr-406	431	9	the	the	DET
ftr-406	431	10	tax	tax	NOUN
ftr-406	431	11	issues	issue	NOUN
ftr-406	431	12	presented	present	VERB
ftr-406	431	13	,	,	PUNCT
ftr-406	431	14	often	often	ADV
ftr-406	431	15	left	leave	VERB
ftr-406	431	16	to	to	ADP
ftr-406	431	17	the	the	DET
ftr-406	431	18	professor	professor	NOUN
ftr-406	431	19	to	to	PART
ftr-406	431	20	forcefully	forcefully	ADV
ftr-406	431	21	advocate	advocate	VERB
ftr-406	431	22	,	,	PUNCT
ftr-406	431	23	is	be	AUX
ftr-406	431	24	the	the	DET
ftr-406	431	25	determination	determination	NOUN
ftr-406	431	26	of	of	ADP
ftr-406	431	27	whether	whether	SCONJ
ftr-406	431	28	gain	gain	NOUN
ftr-406	431	29	or	or	CCONJ
ftr-406	431	30	loss	loss	NOUN
ftr-406	431	31	results	result	NOUN
ftr-406	431	32	from	from	ADP
ftr-406	431	33	r	r	NOUN
ftr-406	431	34	’s	’s	PART
ftr-406	431	35	satisfaction	satisfaction	NOUN
ftr-406	431	36	of	of	ADP
ftr-406	431	37	an	an	DET
ftr-406	431	38	obligation	obligation	NOUN
ftr-406	431	39	by	by	ADP
ftr-406	431	40	transferring	transfer	VERB
ftr-406	431	41	property	property	NOUN
ftr-406	431	42	with	with	ADP
ftr-406	431	43	a	a	DET
ftr-406	431	44	fair	fair	ADJ
ftr-406	431	45	market	market	NOUN
ftr-406	431	46	value	value	NOUN
ftr-406	431	47	that	that	PRON
ftr-406	431	48	differs	differ	VERB
ftr-406	431	49	from	from	ADP
ftr-406	431	50	r	r	NOUN
ftr-406	431	51	’s	’s	PART
ftr-406	431	52	basis	basis	NOUN
ftr-406	431	53	in	in	ADP
ftr-406	431	54	that	that	DET
ftr-406	431	55	property	property	NOUN
ftr-406	431	56	.	.	PUNCT
ftr-406	432	1	students	student	NOUN
ftr-406	432	2	soon	soon	ADV
ftr-406	432	3	realize	realize	VERB
ftr-406	432	4	that	that	SCONJ
ftr-406	432	5	r61	r61	PROPN
ftr-406	432	6	should	should	AUX
ftr-406	432	7	be	be	AUX
ftr-406	432	8	treated	treat	VERB
ftr-406	432	9	as	as	SCONJ
ftr-406	432	10	if	if	SCONJ
ftr-406	432	11	he	he	PRON
ftr-406	432	12	transferred	transfer	VERB
ftr-406	432	13	cash	cash	NOUN
ftr-406	432	14	to	to	ADP
ftr-406	432	15	e	e	NOUN
ftr-406	432	16	in	in	ADP
ftr-406	432	17	the	the	DET
ftr-406	432	18	amount	amount	NOUN
ftr-406	432	19	of	of	ADP
ftr-406	432	20	the	the	DET
ftr-406	432	21	obligation	obligation	NOUN
ftr-406	432	22	and	and	CCONJ
ftr-406	432	23	subsequently	subsequently	ADV
ftr-406	432	24	transferred	transfer	VERB
ftr-406	432	25	the	the	DET
ftr-406	432	26	property	property	NOUN
ftr-406	432	27	to	to	ADP
ftr-406	432	28	e	e	NOUN
ftr-406	432	29	in	in	ADP
ftr-406	432	30	return	return	NOUN
ftr-406	432	31	for	for	SCONJ
ftr-406	432	32	the	the	DET
ftr-406	432	33	cash	cash	NOUN
ftr-406	432	34	deemed	deem	VERB
ftr-406	432	35	paid	pay	VERB
ftr-406	432	36	.	.	PUNCT
ftr-406	433	1	thus	thus	ADV
ftr-406	433	2	,	,	PUNCT
ftr-406	433	3	in	in	ADP
ftr-406	433	4	this	this	DET
ftr-406	433	5	example	example	NOUN
ftr-406	433	6	,	,	PUNCT
ftr-406	433	7	r	r	NOUN
ftr-406	433	8	takes	take	VERB
ftr-406	433	9	a	a	DET
ftr-406	433	10	$	$	SYM
ftr-406	433	11	10,000	10,000	NUM
ftr-406	433	12	current62	current62	NOUN
ftr-406	433	13	deduction	deduction	NOUN
ftr-406	433	14	,	,	PUNCT
ftr-406	433	15	combined	combine	VERB
ftr-406	433	16	with	with	ADP
ftr-406	433	17	the	the	DET
ftr-406	433	18	realization	realization	NOUN
ftr-406	433	19	and	and	CCONJ
ftr-406	433	20	recognition	recognition	NOUN
ftr-406	433	21	of	of	ADP
ftr-406	433	22	$	$	SYM
ftr-406	433	23	2,000	2,000	NUM
ftr-406	433	24	of	of	ADP
ftr-406	433	25	gain	gain	NOUN
ftr-406	433	26	,	,	PUNCT
ftr-406	433	27	the	the	DET
ftr-406	433	28	character	character	NOUN
ftr-406	433	29	of	of	ADP
ftr-406	433	30	which	which	PRON
ftr-406	433	31	will	will	AUX
ftr-406	433	32	depend	depend	VERB
ftr-406	433	33	on	on	ADP
ftr-406	433	34	the	the	DET
ftr-406	433	35	type	type	NOUN
ftr-406	433	36	of	of	ADP
ftr-406	433	37	property	property	NOUN
ftr-406	433	38	transferred	transfer	VERB
ftr-406	433	39	in	in	ADP
ftr-406	433	40	the	the	DET
ftr-406	433	41	hands	hand	NOUN
ftr-406	433	42	of	of	ADP
ftr-406	433	43	r.	r.	PROPN
ftr-406	433	44	63	63	NUM
ftr-406	433	45	most	most	ADV
ftr-406	433	46	would	would	AUX
ftr-406	433	47	neither	neither	CCONJ
ftr-406	433	48	question	question	VERB
ftr-406	433	49	nor	nor	CCONJ
ftr-406	433	50	object	object	VERB
ftr-406	433	51	to	to	ADP
ftr-406	433	52	the	the	DET
ftr-406	433	53	conclusions	conclusion	NOUN
ftr-406	433	54	reached	reach	VERB
ftr-406	433	55	in	in	ADP
ftr-406	433	56	this	this	DET
ftr-406	433	57	example	example	NOUN
ftr-406	433	58	involving	involve	VERB
ftr-406	433	59	a	a	DET
ftr-406	433	60	sole	sole	ADJ
ftr-406	433	61	proprietor	proprietor	NOUN
ftr-406	433	62	.	.	PUNCT
ftr-406	434	1	nevertheless	nevertheless	ADV
ftr-406	434	2	,	,	PUNCT
ftr-406	434	3	kahn	kahn	PROPN
ftr-406	434	4	and	and	CCONJ
ftr-406	434	5	cuenin	cuenin	PROPN
ftr-406	434	6	advance	advance	VERB
ftr-406	434	7	the	the	DET
ftr-406	434	8	bold	bold	ADJ
ftr-406	434	9	proposition	proposition	NOUN
ftr-406	434	10	that	that	SCONJ
ftr-406	434	11	the	the	DET
ftr-406	434	12	movement	movement	NOUN
ftr-406	434	13	of	of	ADP
ftr-406	434	14	a	a	DET
ftr-406	434	15	virtually	virtually	ADV
ftr-406	434	16	identical	identical	ADJ
ftr-406	434	17	transaction	transaction	NOUN
ftr-406	434	18	into	into	ADP
ftr-406	434	19	the	the	DET
ftr-406	434	20	poorly	poorly	ADV
ftr-406	434	21	understood	understand	VERB
ftr-406	434	22	and	and	CCONJ
ftr-406	434	23	frequently	frequently	ADV
ftr-406	434	24	complex	complex	ADJ
ftr-406	434	25	world	world	NOUN
ftr-406	434	26	of	of	ADP
ftr-406	434	27	partnership	partnership	NOUN
ftr-406	434	28	taxation	taxation	NOUN
ftr-406	434	29	can	can	AUX
ftr-406	434	30	upset	upset	VERB
ftr-406	434	31	our	our	PRON
ftr-406	434	32	understanding	understanding	NOUN
ftr-406	434	33	of	of	ADP
ftr-406	434	34	these	these	DET
ftr-406	434	35	fundamental	fundamental	ADJ
ftr-406	434	36	tax	tax	NOUN
ftr-406	434	37	principles	principle	NOUN
ftr-406	434	38	.	.	PUNCT
ftr-406	435	1	while	while	SCONJ
ftr-406	435	2	acknowledging	acknowledge	VERB
ftr-406	435	3	that	that	SCONJ
ftr-406	435	4	the	the	DET
ftr-406	435	5	tax	tax	NOUN
ftr-406	435	6	treatment	treatment	NOUN
ftr-406	435	7	involving	involve	VERB
ftr-406	435	8	an	an	DET
ftr-406	435	9	in	in	ADP
ftr-406	435	10	-	-	PUNCT
ftr-406	435	11	kind	kind	ADJ
ftr-406	435	12	guaranteed	guarantee	VERB
ftr-406	435	13	payment	payment	NOUN
ftr-406	435	14	generally	generally	ADV
ftr-406	435	15	follows	follow	VERB
ftr-406	435	16	the	the	DET
ftr-406	435	17	sole	sole	ADJ
ftr-406	435	18	proprietor	proprietor	NOUN
ftr-406	435	19	paradigm	paradigm	NOUN
ftr-406	435	20	,	,	PUNCT
ftr-406	435	21	kahn	kahn	PROPN
ftr-406	435	22	and	and	CCONJ
ftr-406	435	23	cuenin	cuenin	PROPN
ftr-406	435	24	conclude	conclude	VERB
ftr-406	435	25	that	that	SCONJ
ftr-406	435	26	for	for	ADP
ftr-406	435	27	purposes	purpose	NOUN
ftr-406	435	28	of	of	ADP
ftr-406	435	29	gain	gain	NOUN
ftr-406	435	30	or	or	CCONJ
ftr-406	435	31	loss	loss	NOUN
ftr-406	435	32	recognition	recognition	NOUN
ftr-406	435	33	by	by	ADP
ftr-406	435	34	the	the	DET
ftr-406	435	35	358	358	NUM
ftr-406	435	36	florida	florida	PROPN
ftr-406	435	37	tax	tax	NOUN
ftr-406	435	38	review	review	NOUN
ftr-406	436	1	[	[	X
ftr-406	436	2	v0l.7:6	v0l.7:6	NOUN
ftr-406	436	3	64	64	NUM
ftr-406	436	4	.	.	PUNCT
ftr-406	437	1	see	see	VERB
ftr-406	437	2	kahn	kahn	PROPN
ftr-406	437	3	&	&	CCONJ
ftr-406	437	4	cuenin	cuenin	PROPN
ftr-406	437	5	,	,	PUNCT
ftr-406	437	6	supra	supra	PROPN
ftr-406	437	7	note	note	PROPN
ftr-406	437	8	6	6	NUM
ftr-406	437	9	,	,	PUNCT
ftr-406	437	10	at	at	ADP
ftr-406	437	11	417	417	NUM
ftr-406	437	12	.	.	PROPN
ftr-406	437	13	65	65	NUM
ftr-406	437	14	.	.	PUNCT
ftr-406	438	1	kahn	kahn	PROPN
ftr-406	438	2	&	&	CCONJ
ftr-406	438	3	cuenin	cuenin	PROPN
ftr-406	438	4	,	,	PUNCT
ftr-406	438	5	supra	supra	PROPN
ftr-406	438	6	note	note	PROPN
ftr-406	438	7	6	6	NUM
ftr-406	438	8	,	,	PUNCT
ftr-406	438	9	at	at	ADP
ftr-406	438	10	417	417	NUM
ftr-406	438	11	.	.	PUNCT
ftr-406	439	1	kahn	kahn	PROPN
ftr-406	439	2	and	and	CCONJ
ftr-406	439	3	cuenin	cuenin	PROPN
ftr-406	439	4	cite	cite	VERB
ftr-406	439	5	§	§	PROPN
ftr-406	439	6	751	751	NUM
ftr-406	439	7	as	as	ADP
ftr-406	439	8	another	another	DET
ftr-406	439	9	example	example	NOUN
ftr-406	439	10	of	of	ADP
ftr-406	439	11	a	a	DET
ftr-406	439	12	section	section	NOUN
ftr-406	439	13	of	of	ADP
ftr-406	439	14	subchapter	subchapter	NOUN
ftr-406	439	15	k	k	PROPN
ftr-406	440	1	that	that	PRON
ftr-406	440	2	applies	apply	VERB
ftr-406	440	3	both	both	CCONJ
ftr-406	440	4	the	the	DET
ftr-406	440	5	entity	entity	NOUN
ftr-406	440	6	and	and	CCONJ
ftr-406	440	7	aggregate	aggregate	ADJ
ftr-406	440	8	approach	approach	NOUN
ftr-406	440	9	.	.	PUNCT
ftr-406	441	1	66	66	NUM
ftr-406	441	2	.	.	PUNCT
ftr-406	442	1	kahn	kahn	PROPN
ftr-406	442	2	&	&	CCONJ
ftr-406	442	3	cuenin	cuenin	PROPN
ftr-406	442	4	,	,	PUNCT
ftr-406	442	5	supra	supra	PROPN
ftr-406	442	6	note	note	PROPN
ftr-406	442	7	6	6	NUM
ftr-406	442	8	,	,	PUNCT
ftr-406	442	9	at	at	ADP
ftr-406	442	10	417	417	NUM
ftr-406	442	11	.	.	PUNCT
ftr-406	443	1	kahn	kahn	PROPN
ftr-406	443	2	and	and	CCONJ
ftr-406	443	3	cuenin	cuenin	PROPN
ftr-406	443	4	cite	cite	VERB
ftr-406	443	5	the	the	DET
ftr-406	443	6	legislative	legislative	ADJ
ftr-406	443	7	history	history	NOUN
ftr-406	443	8	in	in	ADP
ftr-406	443	9	support	support	NOUN
ftr-406	443	10	of	of	ADP
ftr-406	443	11	their	their	PRON
ftr-406	443	12	assertion	assertion	NOUN
ftr-406	443	13	that	that	SCONJ
ftr-406	443	14	congress	congress	PROPN
ftr-406	443	15	intended	intend	VERB
ftr-406	443	16	to	to	PART
ftr-406	443	17	adopt	adopt	VERB
ftr-406	443	18	this	this	DET
ftr-406	443	19	flexible	flexible	ADJ
ftr-406	443	20	approach	approach	NOUN
ftr-406	443	21	to	to	ADP
ftr-406	443	22	transactions	transaction	NOUN
ftr-406	443	23	between	between	ADP
ftr-406	443	24	a	a	DET
ftr-406	443	25	partnership	partnership	NOUN
ftr-406	443	26	and	and	CCONJ
ftr-406	443	27	its	its	PRON
ftr-406	443	28	partners	partner	NOUN
ftr-406	443	29	.	.	PUNCT
ftr-406	444	1	i	i	PRON
ftr-406	444	2	d.	d.	PROPN
ftr-406	444	3	at	at	ADP
ftr-406	444	4	n.48	n.48	PROPN
ftr-406	444	5	(	(	PUNCT
ftr-406	444	6	citing	cite	VERB
ftr-406	444	7	h.r	h.r	PROPN
ftr-406	444	8	.	.	PROPN
ftr-406	444	9	rep	rep	PROPN
ftr-406	444	10	.	.	PROPN
ftr-406	444	11	no	no	PROPN
ftr-406	444	12	.	.	NOUN
ftr-406	444	13	83	83	NUM
ftr-406	444	14	-	-	SYM
ftr-406	444	15	2543	2543	NUM
ftr-406	444	16	,	,	PUNCT
ftr-406	444	17	at	at	ADP
ftr-406	444	18	59	59	NUM
ftr-406	444	19	(	(	PUNCT
ftr-406	444	20	1954	1954	NUM
ftr-406	444	21	)	)	PUNCT
ftr-406	444	22	reprinted	reprint	VERB
ftr-406	444	23	in	in	ADP
ftr-406	444	24	1954	1954	NUM
ftr-406	444	25	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-406	444	26	.	.	PUNCT
ftr-406	444	27	5280	5280	NUM
ftr-406	444	28	,	,	PUNCT
ftr-406	444	29	5319	5319	NUM
ftr-406	444	30	-	-	SYM
ftr-406	444	31	20	20	NUM
ftr-406	444	32	)	)	PUNCT
ftr-406	444	33	.	.	PUNCT
ftr-406	445	1	67	67	NUM
ftr-406	445	2	.	.	PUNCT
ftr-406	446	1	kahn	kahn	PROPN
ftr-406	446	2	&	&	CCONJ
ftr-406	446	3	cuenin	cuenin	PROPN
ftr-406	446	4	,	,	PUNCT
ftr-406	446	5	supra	supra	PROPN
ftr-406	446	6	note	note	PROPN
ftr-406	446	7	6	6	NUM
ftr-406	446	8	,	,	PUNCT
ftr-406	446	9	at	at	ADP
ftr-406	446	10	417	417	NUM
ftr-406	446	11	-	-	SYM
ftr-406	446	12	18	18	NUM
ftr-406	446	13	.	.	PUNCT
ftr-406	446	14	68	68	NUM
ftr-406	446	15	.	.	PUNCT
ftr-406	447	1	kahn	kahn	PROPN
ftr-406	447	2	&	&	CCONJ
ftr-406	447	3	cuenin	cuenin	PROPN
ftr-406	447	4	,	,	PUNCT
ftr-406	447	5	supra	supra	PROPN
ftr-406	447	6	note	note	PROPN
ftr-406	447	7	6	6	NUM
ftr-406	447	8	,	,	PUNCT
ftr-406	447	9	at	at	ADP
ftr-406	447	10	418	418	NUM
ftr-406	447	11	.	.	PUNCT
ftr-406	448	1	transferring	transfer	VERB
ftr-406	448	2	partnership	partnership	NOUN
ftr-406	449	1	,	,	PUNCT
ftr-406	449	2	the	the	DET
ftr-406	449	3	transfer	transfer	NOUN
ftr-406	449	4	constitutes	constitute	VERB
ftr-406	449	5	a	a	DET
ftr-406	449	6	distribution	distribution	NOUN
ftr-406	449	7	of	of	ADP
ftr-406	449	8	partnership	partnership	NOUN
ftr-406	449	9	property	property	NOUN
ftr-406	449	10	otherwise	otherwise	ADV
ftr-406	449	11	subject	subject	ADJ
ftr-406	449	12	to	to	ADP
ftr-406	449	13	the	the	DET
ftr-406	449	14	property	property	NOUN
ftr-406	449	15	distribution	distribution	NOUN
ftr-406	449	16	scheme	scheme	NOUN
ftr-406	449	17	of	of	ADP
ftr-406	449	18	subchapter	subchapter	NOUN
ftr-406	449	19	k.	k.	PROPN
ftr-406	449	20	accordingly	accordingly	ADV
ftr-406	449	21	,	,	PUNCT
ftr-406	449	22	the	the	DET
ftr-406	449	23	partnership	partnership	NOUN
ftr-406	449	24	recognizes	recognize	VERB
ftr-406	449	25	neither	neither	CCONJ
ftr-406	449	26	gain	gain	NOUN
ftr-406	449	27	nor	nor	CCONJ
ftr-406	449	28	loss	loss	NOUN
ftr-406	449	29	on	on	ADP
ftr-406	449	30	the	the	DET
ftr-406	449	31	satisfaction	satisfaction	NOUN
ftr-406	449	32	of	of	ADP
ftr-406	449	33	its	its	PRON
ftr-406	449	34	obligation	obligation	NOUN
ftr-406	449	35	through	through	ADP
ftr-406	449	36	the	the	DET
ftr-406	449	37	transfer	transfer	NOUN
ftr-406	449	38	of	of	ADP
ftr-406	449	39	an	an	DET
ftr-406	449	40	in	in	ADP
ftr-406	449	41	-	-	PUNCT
ftr-406	449	42	kind	kind	ADJ
ftr-406	449	43	guaranteed	guarantee	VERB
ftr-406	449	44	payment	payment	NOUN
ftr-406	449	45	.	.	PUNCT
ftr-406	450	1	as	as	ADP
ftr-406	450	2	a	a	DET
ftr-406	450	3	general	general	ADJ
ftr-406	450	4	matter	matter	NOUN
ftr-406	450	5	,	,	PUNCT
ftr-406	450	6	one	one	PRON
ftr-406	450	7	would	would	AUX
ftr-406	450	8	expect	expect	VERB
ftr-406	450	9	a	a	DET
ftr-406	450	10	heavy	heavy	ADJ
ftr-406	450	11	burden	burden	NOUN
ftr-406	450	12	of	of	ADP
ftr-406	450	13	proof	proof	NOUN
ftr-406	450	14	on	on	ADP
ftr-406	450	15	those	those	PRON
ftr-406	450	16	advocating	advocate	VERB
ftr-406	450	17	any	any	DET
ftr-406	450	18	tax	tax	NOUN
ftr-406	450	19	treatment	treatment	NOUN
ftr-406	450	20	that	that	PRON
ftr-406	450	21	is	be	AUX
ftr-406	450	22	so	so	ADV
ftr-406	450	23	obviously	obviously	ADV
ftr-406	450	24	contradictory	contradictory	ADJ
ftr-406	450	25	with	with	ADP
ftr-406	450	26	the	the	DET
ftr-406	450	27	basic	basic	ADJ
ftr-406	450	28	principles	principle	NOUN
ftr-406	450	29	of	of	ADP
ftr-406	450	30	taxation	taxation	NOUN
ftr-406	450	31	.	.	PUNCT
ftr-406	451	1	in	in	ADP
ftr-406	451	2	responding	respond	VERB
ftr-406	451	3	to	to	ADP
ftr-406	451	4	our	our	PRON
ftr-406	451	5	asserted	assert	VERB
ftr-406	451	6	analogy	analogy	NOUN
ftr-406	451	7	between	between	ADP
ftr-406	451	8	the	the	DET
ftr-406	451	9	sole	sole	ADJ
ftr-406	451	10	proprietor	proprietor	NOUN
ftr-406	451	11	and	and	CCONJ
ftr-406	451	12	partnership	partnership	NOUN
ftr-406	451	13	situations	situation	NOUN
ftr-406	451	14	,	,	PUNCT
ftr-406	451	15	kahn	kahn	PROPN
ftr-406	451	16	and	and	CCONJ
ftr-406	451	17	cuenin	cuenin	PROPN
ftr-406	451	18	would	would	AUX
ftr-406	451	19	likely	likely	ADV
ftr-406	451	20	claim	claim	VERB
ftr-406	451	21	that	that	SCONJ
ftr-406	451	22	the	the	DET
ftr-406	451	23	involvement	involvement	NOUN
ftr-406	451	24	of	of	ADP
ftr-406	451	25	a	a	DET
ftr-406	451	26	partner	partner	NOUN
ftr-406	451	27	rendering	render	VERB
ftr-406	451	28	services	service	NOUN
ftr-406	451	29	to	to	ADP
ftr-406	451	30	a	a	DET
ftr-406	451	31	partnership	partnership	NOUN
ftr-406	451	32	rather	rather	ADV
ftr-406	451	33	than	than	ADP
ftr-406	451	34	a	a	DET
ftr-406	451	35	third	third	ADJ
ftr-406	451	36	-	-	PUNCT
ftr-406	451	37	party	party	NOUN
ftr-406	451	38	employee	employee	NOUN
ftr-406	451	39	complicates	complicate	VERB
ftr-406	451	40	any	any	DET
ftr-406	451	41	attempt	attempt	NOUN
ftr-406	451	42	to	to	PART
ftr-406	451	43	apply	apply	VERB
ftr-406	451	44	the	the	DET
ftr-406	451	45	sole	sole	ADJ
ftr-406	451	46	proprietor	proprietor	NOUN
ftr-406	451	47	paradigm	paradigm	NOUN
ftr-406	451	48	and	and	CCONJ
ftr-406	451	49	raises	raise	VERB
ftr-406	451	50	the	the	DET
ftr-406	451	51	slippery	slippery	ADJ
ftr-406	451	52	questions	question	NOUN
ftr-406	451	53	of	of	ADP
ftr-406	451	54	whether	whether	SCONJ
ftr-406	451	55	the	the	DET
ftr-406	451	56	partnership	partnership	NOUN
ftr-406	451	57	should	should	AUX
ftr-406	451	58	be	be	AUX
ftr-406	451	59	conceptualized	conceptualize	VERB
ftr-406	451	60	as	as	ADP
ftr-406	451	61	an	an	DET
ftr-406	451	62	entity	entity	NOUN
ftr-406	451	63	separate	separate	ADJ
ftr-406	451	64	from	from	ADP
ftr-406	451	65	its	its	PRON
ftr-406	451	66	partners	partner	NOUN
ftr-406	451	67	or	or	CCONJ
ftr-406	451	68	as	as	ADP
ftr-406	451	69	simply	simply	ADV
ftr-406	451	70	an	an	DET
ftr-406	451	71	aggregate	aggregate	NOUN
ftr-406	451	72	of	of	ADP
ftr-406	451	73	its	its	PRON
ftr-406	451	74	individual	individual	ADJ
ftr-406	451	75	partners	partner	NOUN
ftr-406	451	76	.	.	PUNCT
ftr-406	452	1	indeed	indeed	ADV
ftr-406	452	2	,	,	PUNCT
ftr-406	452	3	kahn	kahn	PROPN
ftr-406	452	4	and	and	CCONJ
ftr-406	452	5	cuenin	cuenin	NOUN
ftr-406	452	6	decline	decline	NOUN
ftr-406	452	7	to64	to64	PROPN
ftr-406	452	8	take	take	VERB
ftr-406	452	9	sides	side	NOUN
ftr-406	452	10	on	on	ADP
ftr-406	452	11	this	this	DET
ftr-406	452	12	question	question	NOUN
ftr-406	452	13	,	,	PUNCT
ftr-406	452	14	recognizing	recognize	VERB
ftr-406	452	15	that	that	SCONJ
ftr-406	452	16	congress	congress	PROPN
ftr-406	452	17	refused	refuse	VERB
ftr-406	452	18	to	to	PART
ftr-406	452	19	exclusively	exclusively	ADV
ftr-406	452	20	adopt	adopt	VERB
ftr-406	452	21	either	either	CCONJ
ftr-406	452	22	an	an	DET
ftr-406	452	23	entity	entity	NOUN
ftr-406	452	24	or	or	CCONJ
ftr-406	452	25	aggregate	aggregate	ADJ
ftr-406	452	26	approach	approach	NOUN
ftr-406	452	27	to	to	ADP
ftr-406	452	28	the	the	DET
ftr-406	452	29	taxation	taxation	NOUN
ftr-406	452	30	of	of	ADP
ftr-406	452	31	partnerships	partnership	NOUN
ftr-406	452	32	in	in	ADP
ftr-406	452	33	enacting	enact	VERB
ftr-406	452	34	subchapter	subchapter	NOUN
ftr-406	453	1	k.	k.	PROPN
ftr-406	454	1	moreover	moreover	ADV
ftr-406	454	2	,	,	PUNCT
ftr-406	454	3	they	they	PRON
ftr-406	454	4	assert	assert	VERB
ftr-406	454	5	that	that	SCONJ
ftr-406	454	6	individual	individual	ADJ
ftr-406	454	7	sections	section	NOUN
ftr-406	454	8	of	of	ADP
ftr-406	454	9	subchapter	subchapter	NOUN
ftr-406	454	10	k	k	PROPN
ftr-406	454	11	,	,	PUNCT
ftr-406	454	12	including	include	VERB
ftr-406	454	13	section	section	NOUN
ftr-406	454	14	707(c	707(c	PROPN
ftr-406	454	15	)	)	PUNCT
ftr-406	454	16	,	,	PUNCT
ftr-406	454	17	reflect	reflect	VERB
ftr-406	454	18	this	this	DET
ftr-406	454	19	“	"	PUNCT
ftr-406	454	20	dual	dual	ADJ
ftr-406	454	21	approach	approach	NOUN
ftr-406	454	22	.	.	PUNCT
ftr-406	454	23	”	"	PUNCT
ftr-406	455	1	as65	as65	PROPN
ftr-406	455	2	stated	state	VERB
ftr-406	455	3	in	in	ADP
ftr-406	455	4	their	their	PRON
ftr-406	455	5	article	article	NOUN
ftr-406	455	6	,	,	PUNCT
ftr-406	455	7	“	"	PUNCT
ftr-406	455	8	[	[	X
ftr-406	455	9	section	section	NOUN
ftr-406	455	10	707(c	707(c	PROPN
ftr-406	455	11	)	)	PUNCT
ftr-406	455	12	]	]	PUNCT
ftr-406	455	13	treats	treat	VERB
ftr-406	455	14	the	the	DET
ftr-406	455	15	partnership	partnership	NOUN
ftr-406	455	16	as	as	ADP
ftr-406	455	17	an	an	DET
ftr-406	455	18	entity	entity	NOUN
ftr-406	455	19	to	to	ADP
ftr-406	455	20	the	the	DET
ftr-406	455	21	extent	extent	NOUN
ftr-406	455	22	that	that	SCONJ
ftr-406	455	23	it	it	PRON
ftr-406	455	24	requires	require	VERB
ftr-406	455	25	the	the	DET
ftr-406	455	26	partner	partner	NOUN
ftr-406	455	27	to	to	PART
ftr-406	455	28	recognize	recognize	VERB
ftr-406	455	29	ordinary	ordinary	ADJ
ftr-406	455	30	income	income	NOUN
ftr-406	455	31	and	and	CCONJ
ftr-406	455	32	grants	grant	VERB
ftr-406	455	33	the	the	DET
ftr-406	455	34	partnership	partnership	NOUN
ftr-406	455	35	a	a	DET
ftr-406	455	36	deduction	deduction	NOUN
ftr-406	455	37	;	;	PUNCT
ftr-406	455	38	and	and	CCONJ
ftr-406	455	39	it	it	PRON
ftr-406	455	40	applies	apply	VERB
ftr-406	455	41	aggregate	aggregate	ADJ
ftr-406	455	42	or	or	CCONJ
ftr-406	455	43	conduit	conduit	VERB
ftr-406	455	44	treatment	treatment	NOUN
ftr-406	455	45	to	to	ADP
ftr-406	455	46	the	the	DET
ftr-406	455	47	extent	extent	NOUN
ftr-406	455	48	that	that	SCONJ
ftr-406	455	49	the	the	DET
ftr-406	455	50	payment	payment	NOUN
ftr-406	455	51	is	be	AUX
ftr-406	455	52	treated	treat	VERB
ftr-406	455	53	as	as	ADP
ftr-406	455	54	a	a	DET
ftr-406	455	55	partnership	partnership	NOUN
ftr-406	455	56	distribution	distribution	NOUN
ftr-406	455	57	.	.	PUNCT
ftr-406	456	1	”66	”66	NOUN
ftr-406	456	2	nevertheless	nevertheless	ADV
ftr-406	456	3	,	,	PUNCT
ftr-406	456	4	kahn	kahn	PROPN
ftr-406	456	5	and	and	CCONJ
ftr-406	456	6	cuenin	cuenin	NOUN
ftr-406	456	7	acknowledge	acknowledge	VERB
ftr-406	456	8	that	that	SCONJ
ftr-406	456	9	congress	congress	PROPN
ftr-406	456	10	likely	likely	ADV
ftr-406	456	11	did	do	AUX
ftr-406	456	12	not	not	PART
ftr-406	456	13	consider	consider	VERB
ftr-406	456	14	the	the	DET
ftr-406	456	15	tax	tax	NOUN
ftr-406	456	16	consequences	consequence	NOUN
ftr-406	456	17	of	of	ADP
ftr-406	456	18	in	in	ADP
ftr-406	456	19	-	-	PUNCT
ftr-406	456	20	kind	kind	ADJ
ftr-406	456	21	guaranteed	guarantee	VERB
ftr-406	456	22	payments	payment	NOUN
ftr-406	456	23	.	.	PUNCT
ftr-406	457	1	we67	we67	PROPN
ftr-406	457	2	agree	agree	VERB
ftr-406	457	3	with	with	ADP
ftr-406	457	4	them	they	PRON
ftr-406	457	5	that	that	SCONJ
ftr-406	457	6	any	any	DET
ftr-406	457	7	legislative	legislative	ADJ
ftr-406	457	8	intent	intent	NOUN
ftr-406	457	9	regarding	regard	VERB
ftr-406	457	10	this	this	DET
ftr-406	457	11	question	question	NOUN
ftr-406	457	12	“	"	PUNCT
ftr-406	457	13	will	will	AUX
ftr-406	457	14	have	have	VERB
ftr-406	457	15	to	to	PART
ftr-406	457	16	be	be	AUX
ftr-406	457	17	extrapolated	extrapolate	VERB
ftr-406	457	18	from	from	ADP
ftr-406	457	19	the	the	DET
ftr-406	457	20	meager	meager	ADJ
ftr-406	457	21	history	history	NOUN
ftr-406	457	22	that	that	PRON
ftr-406	457	23	is	be	AUX
ftr-406	457	24	available	available	ADJ
ftr-406	457	25	and	and	CCONJ
ftr-406	457	26	from	from	ADP
ftr-406	457	27	the	the	DET
ftr-406	457	28	assumption	assumption	NOUN
ftr-406	457	29	that	that	SCONJ
ftr-406	457	30	congress	congress	PROPN
ftr-406	457	31	would	would	AUX
ftr-406	457	32	wish	wish	VERB
ftr-406	457	33	the	the	DET
ftr-406	457	34	statute	statute	NOUN
ftr-406	457	35	to	to	PART
ftr-406	457	36	be	be	AUX
ftr-406	457	37	construed	construe	VERB
ftr-406	457	38	in	in	ADP
ftr-406	457	39	a	a	DET
ftr-406	457	40	manner	manner	NOUN
ftr-406	457	41	that	that	PRON
ftr-406	457	42	arrived	arrive	VERB
ftr-406	457	43	at	at	ADP
ftr-406	457	44	results	result	NOUN
ftr-406	457	45	that	that	PRON
ftr-406	457	46	conform	conform	VERB
ftr-406	457	47	to	to	ADP
ftr-406	457	48	the	the	DET
ftr-406	457	49	broad	broad	ADJ
ftr-406	457	50	policies	policy	NOUN
ftr-406	457	51	that	that	PRON
ftr-406	457	52	underlie	underlie	VERB
ftr-406	457	53	subchapter	subchapter	NOUN
ftr-406	457	54	k.	k.	PROPN
ftr-406	457	55	”	"	PUNCT
ftr-406	457	56	however	however	ADV
ftr-406	457	57	,	,	PUNCT
ftr-406	457	58	we	we	PRON
ftr-406	457	59	believe	believe	VERB
ftr-406	457	60	that	that	SCONJ
ftr-406	457	61	the	the	DET
ftr-406	457	62	proper	proper	ADJ
ftr-406	457	63	interpretation	interpretation	NOUN
ftr-406	457	64	of68	of68	PROPN
ftr-406	457	65	section	section	NOUN
ftr-406	457	66	707(c	707(c	PROPN
ftr-406	457	67	)	)	PUNCT
ftr-406	457	68	is	be	AUX
ftr-406	457	69	derived	derive	VERB
ftr-406	457	70	from	from	ADP
ftr-406	457	71	a	a	DET
ftr-406	457	72	comprehensive	comprehensive	ADJ
ftr-406	457	73	understanding	understanding	NOUN
ftr-406	457	74	of	of	ADP
ftr-406	457	75	the	the	DET
ftr-406	457	76	history	history	NOUN
ftr-406	457	77	of	of	ADP
ftr-406	457	78	section	section	NOUN
ftr-406	457	79	707(c	707(c	PROPN
ftr-406	457	80	)	)	PUNCT
ftr-406	457	81	and	and	CCONJ
ftr-406	457	82	an	an	DET
ftr-406	457	83	appreciation	appreciation	NOUN
ftr-406	457	84	of	of	ADP
ftr-406	457	85	the	the	DET
ftr-406	457	86	fact	fact	NOUN
ftr-406	457	87	that	that	SCONJ
ftr-406	457	88	subchapter	subchapter	NOUN
ftr-406	457	89	k	k	PROPN
ftr-406	457	90	’s	’s	PART
ftr-406	457	91	nonrecognition	nonrecognition	NOUN
ftr-406	457	92	provisions	provision	NOUN
ftr-406	457	93	are	be	AUX
ftr-406	457	94	an	an	DET
ftr-406	457	95	exception	exception	NOUN
ftr-406	457	96	from	from	ADP
ftr-406	457	97	baseline	baseline	ADJ
ftr-406	457	98	principles	principle	NOUN
ftr-406	457	99	,	,	PUNCT
ftr-406	457	100	illustrated	illustrate	VERB
ftr-406	457	101	in	in	ADP
ftr-406	457	102	the	the	DET
ftr-406	457	103	sole	sole	ADJ
ftr-406	457	104	proprietor	proprietor	NOUN
ftr-406	457	105	paradigm	paradigm	NOUN
ftr-406	457	106	,	,	PUNCT
ftr-406	457	107	requiring	require	VERB
ftr-406	457	108	the	the	DET
ftr-406	457	109	recognition	recognition	NOUN
ftr-406	457	110	of	of	ADP
ftr-406	457	111	realized	realize	VERB
ftr-406	457	112	gain	gain	NOUN
ftr-406	457	113	or	or	CCONJ
ftr-406	457	114	loss	loss	NOUN
ftr-406	457	115	resulting	result	VERB
ftr-406	457	116	from	from	ADP
ftr-406	457	117	any	any	DET
ftr-406	457	118	and	and	CCONJ
ftr-406	457	119	all	all	PRON
ftr-406	457	120	property	property	NOUN
ftr-406	457	121	transactions	transaction	NOUN
ftr-406	457	122	.	.	PUNCT
ftr-406	458	1	2006	2006	NUM
ftr-406	458	2	]	]	PUNCT
ftr-406	458	3	the	the	DET
ftr-406	458	4	lazarus	lazarus	PROPN
ftr-406	458	5	effect	effect	NOUN
ftr-406	458	6	359	359	NUM
ftr-406	458	7	69	69	NUM
ftr-406	458	8	.	.	PUNCT
ftr-406	459	1	kahn	kahn	PROPN
ftr-406	459	2	and	and	CCONJ
ftr-406	459	3	cuenin	cuenin	PROPN
ftr-406	459	4	suggest	suggest	VERB
ftr-406	459	5	that	that	SCONJ
ftr-406	459	6	the	the	DET
ftr-406	459	7	statutory	statutory	ADJ
ftr-406	459	8	reference	reference	NOUN
ftr-406	459	9	to	to	ADP
ftr-406	459	10	§	§	PROPN
ftr-406	459	11	61	61	NUM
ftr-406	459	12	contained	contain	VERB
ftr-406	459	13	in	in	ADP
ftr-406	459	14	§	§	PROPN
ftr-406	459	15	707(c	707(c	PROPN
ftr-406	459	16	)	)	PUNCT
ftr-406	459	17	was	be	AUX
ftr-406	459	18	only	only	ADV
ftr-406	459	19	to	to	PART
ftr-406	459	20	ensure	ensure	VERB
ftr-406	459	21	ordinary	ordinary	ADJ
ftr-406	459	22	income	income	NOUN
ftr-406	459	23	treatment	treatment	NOUN
ftr-406	459	24	by	by	ADP
ftr-406	459	25	the	the	DET
ftr-406	459	26	recipient	recipient	NOUN
ftr-406	459	27	partner	partner	NOUN
ftr-406	459	28	.	.	PUNCT
ftr-406	460	1	kahn	kahn	PROPN
ftr-406	460	2	&	&	CCONJ
ftr-406	460	3	cuenin	cuenin	PROPN
ftr-406	460	4	,	,	PUNCT
ftr-406	460	5	supra	supra	PROPN
ftr-406	460	6	note	note	PROPN
ftr-406	460	7	6	6	NUM
ftr-406	460	8	,	,	PUNCT
ftr-406	460	9	at	at	ADP
ftr-406	460	10	422	422	NUM
ftr-406	460	11	.	.	PUNCT
ftr-406	461	1	they	they	PRON
ftr-406	461	2	do	do	AUX
ftr-406	461	3	note	note	VERB
ftr-406	461	4	,	,	PUNCT
ftr-406	461	5	however	however	ADV
ftr-406	461	6	,	,	PUNCT
ftr-406	461	7	that	that	SCONJ
ftr-406	461	8	an	an	DET
ftr-406	461	9	argument	argument	NOUN
ftr-406	461	10	could	could	AUX
ftr-406	461	11	be	be	AUX
ftr-406	461	12	made	make	VERB
ftr-406	461	13	that	that	SCONJ
ftr-406	461	14	the	the	DET
ftr-406	461	15	reference	reference	NOUN
ftr-406	461	16	to	to	ADP
ftr-406	461	17	§	§	PROPN
ftr-406	461	18	61(a	61(a	NUM
ftr-406	461	19	)	)	PUNCT
ftr-406	461	20	incorporates	incorporate	VERB
ftr-406	461	21	§	§	PROPN
ftr-406	461	22	61(a)(3	61(a)(3	NUM
ftr-406	461	23	)	)	PUNCT
ftr-406	461	24	applicable	applicable	ADJ
ftr-406	461	25	to	to	ADP
ftr-406	461	26	“	"	PUNCT
ftr-406	461	27	gains	gain	NOUN
ftr-406	461	28	derived	derive	VERB
ftr-406	461	29	from	from	ADP
ftr-406	461	30	dealings	dealing	NOUN
ftr-406	461	31	in	in	ADP
ftr-406	461	32	property	property	NOUN
ftr-406	461	33	”	"	PUNCT
ftr-406	461	34	which	which	PRON
ftr-406	461	35	could	could	AUX
ftr-406	461	36	require	require	VERB
ftr-406	461	37	gain	gain	NOUN
ftr-406	461	38	recognition	recognition	NOUN
ftr-406	461	39	by	by	ADP
ftr-406	461	40	the	the	DET
ftr-406	461	41	partnership	partnership	NOUN
ftr-406	461	42	in	in	ADP
ftr-406	461	43	connection	connection	NOUN
ftr-406	461	44	with	with	ADP
ftr-406	461	45	an	an	DET
ftr-406	461	46	in	in	ADP
ftr-406	461	47	-	-	PUNCT
ftr-406	461	48	kind	kind	ADJ
ftr-406	461	49	guaranteed	guarantee	VERB
ftr-406	461	50	payment	payment	NOUN
ftr-406	461	51	.	.	PUNCT
ftr-406	462	1	i	i	PRON
ftr-406	462	2	d.	d.	PROPN
ftr-406	462	3	(	(	PUNCT
ftr-406	462	4	citing	cite	VERB
ftr-406	462	5	1	1	NUM
ftr-406	462	6	mckee	mckee	NOUN
ftr-406	462	7	,	,	PUNCT
ftr-406	462	8	nelson	nelson	PROPN
ftr-406	462	9	&	&	CCONJ
ftr-406	462	10	whitmire	whitmire	PROPN
ftr-406	462	11	,	,	PUNCT
ftr-406	462	12	supra	supra	PROPN
ftr-406	462	13	note	note	PROPN
ftr-406	462	14	42	42	NUM
ftr-406	462	15	,	,	PUNCT
ftr-406	462	16	at	at	ADP
ftr-406	462	17	¶	¶	PROPN
ftr-406	462	18	13.03[5	13.03[5	NUM
ftr-406	462	19	]	]	PUNCT
ftr-406	462	20	,	,	PUNCT
ftr-406	462	21	n.174	n.174	PRON
ftr-406	462	22	)	)	PUNCT
ftr-406	462	23	.	.	PUNCT
ftr-406	463	1	they	they	PRON
ftr-406	463	2	reject	reject	VERB
ftr-406	463	3	this	this	DET
ftr-406	463	4	argument	argument	NOUN
ftr-406	463	5	because	because	SCONJ
ftr-406	463	6	§	§	PROPN
ftr-406	463	7	61(a	61(a	NUM
ftr-406	463	8	)	)	PUNCT
ftr-406	463	9	does	do	AUX
ftr-406	463	10	not	not	PART
ftr-406	463	11	refer	refer	VERB
ftr-406	463	12	to	to	ADP
ftr-406	463	13	losses	loss	NOUN
ftr-406	463	14	,	,	PUNCT
ftr-406	463	15	and	and	CCONJ
ftr-406	463	16	,	,	PUNCT
ftr-406	463	17	under	under	ADP
ftr-406	463	18	such	such	DET
ftr-406	463	19	an	an	DET
ftr-406	463	20	argument	argument	NOUN
ftr-406	463	21	,	,	PUNCT
ftr-406	463	22	a	a	DET
ftr-406	463	23	partnership	partnership	NOUN
ftr-406	463	24	making	make	VERB
ftr-406	463	25	an	an	DET
ftr-406	463	26	in	in	ADP
ftr-406	463	27	-	-	PUNCT
ftr-406	463	28	kind	kind	ADJ
ftr-406	463	29	guaranteed	guarantee	VERB
ftr-406	463	30	payment	payment	NOUN
ftr-406	463	31	would	would	AUX
ftr-406	463	32	not	not	PART
ftr-406	463	33	be	be	AUX
ftr-406	463	34	allowed	allow	VERB
ftr-406	463	35	to	to	PART
ftr-406	463	36	realize	realize	VERB
ftr-406	463	37	a	a	DET
ftr-406	463	38	loss	loss	NOUN
ftr-406	463	39	if	if	SCONJ
ftr-406	463	40	property	property	NOUN
ftr-406	463	41	with	with	ADP
ftr-406	463	42	a	a	DET
ftr-406	463	43	basis	basis	NOUN
ftr-406	463	44	greater	great	ADJ
ftr-406	463	45	than	than	ADP
ftr-406	463	46	its	its	PRON
ftr-406	463	47	fair	fair	ADJ
ftr-406	463	48	market	market	NOUN
ftr-406	463	49	value	value	NOUN
ftr-406	463	50	were	be	AUX
ftr-406	463	51	transferred	transfer	VERB
ftr-406	463	52	as	as	ADP
ftr-406	463	53	a	a	DET
ftr-406	463	54	guaranteed	guarantee	VERB
ftr-406	463	55	payment	payment	NOUN
ftr-406	463	56	.	.	PUNCT
ftr-406	464	1	the	the	DET
ftr-406	464	2	argument	argument	NOUN
ftr-406	464	3	that	that	SCONJ
ftr-406	464	4	§	§	PROPN
ftr-406	464	5	707(c	707(c	PROPN
ftr-406	464	6	)	)	PUNCT
ftr-406	464	7	’s	’s	PART
ftr-406	464	8	reference	reference	NOUN
ftr-406	464	9	to	to	ADP
ftr-406	464	10	§	§	PROPN
ftr-406	464	11	61(a	61(a	NUM
ftr-406	464	12	)	)	PUNCT
ftr-406	465	1	incorporates	incorporate	VERB
ftr-406	465	2	§	§	PROPN
ftr-406	465	3	61(a)(3	61(a)(3	NUM
ftr-406	465	4	)	)	PUNCT
ftr-406	466	1	is	be	AUX
ftr-406	466	2	probably	probably	ADV
ftr-406	466	3	erroneous	erroneous	ADJ
ftr-406	466	4	because	because	SCONJ
ftr-406	466	5	it	it	PRON
ftr-406	466	6	is	be	AUX
ftr-406	466	7	inconsistent	inconsistent	ADJ
ftr-406	466	8	with	with	ADP
ftr-406	466	9	the	the	DET
ftr-406	466	10	statutory	statutory	ADJ
ftr-406	466	11	evolution	evolution	NOUN
ftr-406	466	12	of	of	ADP
ftr-406	466	13	§	§	PROPN
ftr-406	466	14	707(c	707(c	PROPN
ftr-406	466	15	)	)	PUNCT
ftr-406	466	16	in	in	ADP
ftr-406	466	17	any	any	DET
ftr-406	466	18	event	event	NOUN
ftr-406	466	19	.	.	PUNCT
ftr-406	467	1	as	as	SCONJ
ftr-406	467	2	originally	originally	ADV
ftr-406	467	3	passed	pass	VERB
ftr-406	467	4	by	by	ADP
ftr-406	467	5	the	the	DET
ftr-406	467	6	house	house	NOUN
ftr-406	467	7	,	,	PUNCT
ftr-406	467	8	§	§	PROPN
ftr-406	467	9	707(c	707(c	PROPN
ftr-406	467	10	)	)	PUNCT
ftr-406	467	11	applied	apply	VERB
ftr-406	467	12	only	only	ADV
ftr-406	467	13	to	to	ADP
ftr-406	467	14	partnership	partnership	NOUN
ftr-406	467	15	payments	payment	NOUN
ftr-406	467	16	for	for	ADP
ftr-406	467	17	the	the	DET
ftr-406	467	18	rendition	rendition	NOUN
ftr-406	467	19	of	of	ADP
ftr-406	467	20	services	service	NOUN
ftr-406	467	21	by	by	ADP
ftr-406	467	22	a	a	DET
ftr-406	467	23	partner	partner	NOUN
ftr-406	467	24	,	,	PUNCT
ftr-406	467	25	and	and	CCONJ
ftr-406	467	26	the	the	DET
ftr-406	467	27	language	language	NOUN
ftr-406	467	28	referred	refer	VERB
ftr-406	467	29	specifically	specifically	ADV
ftr-406	467	30	to	to	ADP
ftr-406	467	31	§	§	PROPN
ftr-406	467	32	61(a)(1	61(a)(1	NUM
ftr-406	467	33	)	)	PUNCT
ftr-406	467	34	’s	’s	PART
ftr-406	467	35	inclusion	inclusion	NOUN
ftr-406	467	36	of	of	ADP
ftr-406	467	37	compensation	compensation	NOUN
ftr-406	467	38	for	for	ADP
ftr-406	467	39	services	service	NOUN
ftr-406	467	40	in	in	ADP
ftr-406	467	41	gross	gross	ADJ
ftr-406	467	42	income	income	NOUN
ftr-406	467	43	.	.	PUNCT
ftr-406	468	1	h.r	h.r	PROPN
ftr-406	468	2	.	.	PROPN
ftr-406	468	3	8300	8300	NUM
ftr-406	468	4	,	,	PUNCT
ftr-406	468	5	83d	83d	NUM
ftr-406	468	6	cong	cong	NOUN
ftr-406	468	7	.	.	PUNCT
ftr-406	469	1	§	§	PROPN
ftr-406	469	2	707(c	707(c	PROPN
ftr-406	469	3	)	)	PUNCT
ftr-406	469	4	(	(	PUNCT
ftr-406	469	5	1954	1954	NUM
ftr-406	469	6	)	)	PUNCT
ftr-406	469	7	.	.	PUNCT
ftr-406	470	1	the	the	DET
ftr-406	470	2	more	more	ADV
ftr-406	470	3	general	general	ADJ
ftr-406	470	4	reference	reference	NOUN
ftr-406	470	5	to	to	ADP
ftr-406	470	6	§	§	PROPN
ftr-406	470	7	61(a	61(a	NUM
ftr-406	470	8	)	)	PUNCT
ftr-406	470	9	was	be	AUX
ftr-406	470	10	made	make	VERB
ftr-406	470	11	by	by	ADP
ftr-406	470	12	the	the	DET
ftr-406	470	13	senate	senate	PROPN
ftr-406	470	14	,	,	PUNCT
ftr-406	470	15	presumably	presumably	ADV
ftr-406	470	16	when	when	SCONJ
ftr-406	470	17	it	it	PRON
ftr-406	470	18	expanded	expand	VERB
ftr-406	470	19	§	§	PROPN
ftr-406	470	20	707(c	707(c	PROPN
ftr-406	470	21	)	)	PUNCT
ftr-406	470	22	to	to	PART
ftr-406	470	23	apply	apply	VERB
ftr-406	470	24	to	to	ADP
ftr-406	470	25	payments	payment	NOUN
ftr-406	470	26	for	for	ADP
ftr-406	470	27	the	the	DET
ftr-406	470	28	use	use	NOUN
ftr-406	470	29	of	of	ADP
ftr-406	470	30	capital	capital	NOUN
ftr-406	470	31	.	.	PUNCT
ftr-406	471	1	s.	s.	PROPN
ftr-406	471	2	rep	rep	PROPN
ftr-406	471	3	.	.	PROPN
ftr-406	472	1	no	no	PROPN
ftr-406	472	2	.	.	NOUN
ftr-406	473	1	83	83	NUM
ftr-406	473	2	-	-	SYM
ftr-406	473	3	1622	1622	NUM
ftr-406	473	4	,	,	PUNCT
ftr-406	473	5	at	at	ADP
ftr-406	473	6	387	387	NUM
ftr-406	473	7	(	(	PUNCT
ftr-406	473	8	1954	1954	NUM
ftr-406	473	9	)	)	PUNCT
ftr-406	473	10	,	,	PUNCT
ftr-406	473	11	reprinted	reprint	VERB
ftr-406	473	12	in	in	ADP
ftr-406	473	13	1954	1954	NUM
ftr-406	473	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-406	473	15	.	.	PUNCT
ftr-406	473	16	4621	4621	NUM
ftr-406	473	17	,	,	PUNCT
ftr-406	473	18	5029	5029	NUM
ftr-406	473	19	.	.	PUNCT
ftr-406	474	1	the	the	DET
ftr-406	474	2	reference	reference	NOUN
ftr-406	474	3	to	to	ADP
ftr-406	474	4	§	§	PROPN
ftr-406	474	5	61(a)(1	61(a)(1	NUM
ftr-406	474	6	)	)	PUNCT
ftr-406	474	7	in	in	ADP
ftr-406	474	8	the	the	DET
ftr-406	474	9	original	original	ADJ
ftr-406	474	10	bill	bill	NOUN
ftr-406	474	11	strongly	strongly	ADV
ftr-406	474	12	suggests	suggest	VERB
ftr-406	474	13	that	that	SCONJ
ftr-406	474	14	the	the	DET
ftr-406	474	15	reference	reference	NOUN
ftr-406	474	16	to	to	ADP
ftr-406	474	17	§	§	PROPN
ftr-406	474	18	61(a	61(a	NUM
ftr-406	474	19	)	)	PUNCT
ftr-406	474	20	was	be	AUX
ftr-406	474	21	intended	intend	VERB
ftr-406	474	22	to	to	PART
ftr-406	474	23	apply	apply	VERB
ftr-406	474	24	only	only	ADV
ftr-406	474	25	to	to	ADP
ftr-406	474	26	the	the	DET
ftr-406	474	27	treatment	treatment	NOUN
ftr-406	474	28	of	of	ADP
ftr-406	474	29	a	a	DET
ftr-406	474	30	guaranteed	guarantee	VERB
ftr-406	474	31	payment	payment	NOUN
ftr-406	474	32	by	by	ADP
ftr-406	474	33	the	the	DET
ftr-406	474	34	recipient	recipient	NOUN
ftr-406	474	35	partner	partner	NOUN
ftr-406	474	36	and	and	CCONJ
ftr-406	474	37	not	not	PART
ftr-406	474	38	to	to	ADP
ftr-406	474	39	the	the	DET
ftr-406	474	40	transferring	transferring	NOUN
ftr-406	474	41	partnership	partnership	NOUN
ftr-406	474	42	.	.	PUNCT
ftr-406	475	1	an	an	DET
ftr-406	475	2	appreciation	appreciation	NOUN
ftr-406	475	3	of	of	ADP
ftr-406	475	4	the	the	DET
ftr-406	475	5	statutory	statutory	ADJ
ftr-406	475	6	evolution	evolution	NOUN
ftr-406	475	7	of	of	ADP
ftr-406	475	8	§	§	PROPN
ftr-406	475	9	707(c	707(c	PROPN
ftr-406	475	10	)	)	PUNCT
ftr-406	475	11	and	and	CCONJ
ftr-406	475	12	its	its	PRON
ftr-406	475	13	intended	intended	ADJ
ftr-406	475	14	reference	reference	NOUN
ftr-406	475	15	to	to	ADP
ftr-406	475	16	§	§	PROPN
ftr-406	475	17	61(a)(1	61(a)(1	NUM
ftr-406	475	18	)	)	PUNCT
ftr-406	475	19	and	and	CCONJ
ftr-406	475	20	,	,	PUNCT
ftr-406	475	21	presumably	presumably	ADV
ftr-406	475	22	,	,	PUNCT
ftr-406	475	23	§	§	PROPN
ftr-406	475	24	61(a)(4	61(a)(4	NUM
ftr-406	475	25	)	)	PUNCT
ftr-406	475	26	with	with	ADP
ftr-406	475	27	respect	respect	NOUN
ftr-406	475	28	to	to	ADP
ftr-406	475	29	payments	payment	NOUN
ftr-406	475	30	for	for	ADP
ftr-406	475	31	the	the	DET
ftr-406	475	32	use	use	NOUN
ftr-406	475	33	of	of	ADP
ftr-406	475	34	capital	capital	NOUN
ftr-406	475	35	also	also	ADV
ftr-406	475	36	avoids	avoid	VERB
ftr-406	475	37	any	any	DET
ftr-406	475	38	possible	possible	ADJ
ftr-406	475	39	confusion	confusion	NOUN
ftr-406	475	40	that	that	SCONJ
ftr-406	475	41	the	the	DET
ftr-406	475	42	intended	intend	VERB
ftr-406	475	43	reference	reference	NOUN
ftr-406	475	44	is	be	AUX
ftr-406	475	45	to	to	ADP
ftr-406	475	46	§	§	PROPN
ftr-406	475	47	61(a)(13	61(a)(13	NUM
ftr-406	475	48	)	)	PUNCT
ftr-406	475	49	–	–	PUNCT
ftr-406	475	50	a	a	DET
ftr-406	475	51	partner	partner	NOUN
ftr-406	475	52	’s	’s	PART
ftr-406	475	53	distributive	distributive	ADJ
ftr-406	475	54	share	share	NOUN
ftr-406	475	55	of	of	ADP
ftr-406	475	56	partnership	partnership	NOUN
ftr-406	475	57	gross	gross	ADJ
ftr-406	475	58	income	income	NOUN
ftr-406	475	59	–	–	PUNCT
ftr-406	475	60	and	and	CCONJ
ftr-406	475	61	any	any	DET
ftr-406	475	62	possible	possible	ADJ
ftr-406	475	63	implications	implication	NOUN
ftr-406	475	64	that	that	SCONJ
ftr-406	475	65	such	such	DET
ftr-406	475	66	a	a	DET
ftr-406	475	67	reference	reference	NOUN
ftr-406	475	68	might	might	AUX
ftr-406	475	69	generate	generate	VERB
ftr-406	475	70	.	.	PUNCT
ftr-406	476	1	see	see	VERB
ftr-406	476	2	g.c.m	g.c.m	NOUN
ftr-406	476	3	.	.	PUNCT
ftr-406	476	4	34173	34173	NUM
ftr-406	476	5	.	.	PUNCT
ftr-406	477	1	nevertheless	nevertheless	ADV
ftr-406	477	2	,	,	PUNCT
ftr-406	477	3	the	the	DET
ftr-406	477	4	courts	court	NOUN
ftr-406	477	5	have	have	AUX
ftr-406	477	6	not	not	PART
ftr-406	477	7	adopted	adopt	VERB
ftr-406	477	8	such	such	DET
ftr-406	477	9	a	a	DET
ftr-406	477	10	limited	limited	ADJ
ftr-406	477	11	c.	c.	PROPN
ftr-406	477	12	non	non	NOUN
ftr-406	477	13	-	-	NOUN
ftr-406	477	14	recognition	recognition	NOUN
ftr-406	477	15	of	of	ADP
ftr-406	477	16	gain	gain	NOUN
ftr-406	477	17	or	or	CCONJ
ftr-406	477	18	loss	loss	NOUN
ftr-406	477	19	by	by	ADP
ftr-406	477	20	the	the	DET
ftr-406	477	21	partnership	partnership	NOUN
ftr-406	477	22	as	as	SCONJ
ftr-406	477	23	previously	previously	ADV
ftr-406	477	24	described	describe	VERB
ftr-406	477	25	,	,	PUNCT
ftr-406	477	26	kahn	kahn	PROPN
ftr-406	477	27	and	and	CCONJ
ftr-406	477	28	cuenin	cuenin	PROPN
ftr-406	477	29	part	part	PROPN
ftr-406	477	30	company	company	NOUN
ftr-406	477	31	with	with	ADP
ftr-406	477	32	the	the	DET
ftr-406	477	33	sole	sole	ADJ
ftr-406	477	34	proprietor	proprietor	NOUN
ftr-406	477	35	paradigm	paradigm	NOUN
ftr-406	477	36	with	with	ADP
ftr-406	477	37	respect	respect	NOUN
ftr-406	477	38	to	to	ADP
ftr-406	477	39	the	the	DET
ftr-406	477	40	partnership	partnership	NOUN
ftr-406	477	41	’s	’s	PART
ftr-406	477	42	recognition	recognition	NOUN
ftr-406	477	43	of	of	ADP
ftr-406	477	44	gain	gain	NOUN
ftr-406	477	45	or	or	CCONJ
ftr-406	477	46	loss	loss	NOUN
ftr-406	477	47	on	on	ADP
ftr-406	477	48	the	the	DET
ftr-406	477	49	transfer	transfer	NOUN
ftr-406	477	50	of	of	ADP
ftr-406	477	51	an	an	DET
ftr-406	477	52	in	in	ADP
ftr-406	477	53	-	-	PUNCT
ftr-406	477	54	kind	kind	ADJ
ftr-406	477	55	guaranteed	guarantee	VERB
ftr-406	477	56	payment	payment	NOUN
ftr-406	477	57	.	.	PUNCT
ftr-406	478	1	as	as	ADP
ftr-406	478	2	a	a	DET
ftr-406	478	3	result	result	NOUN
ftr-406	478	4	,	,	PUNCT
ftr-406	478	5	the	the	DET
ftr-406	478	6	resolution	resolution	NOUN
ftr-406	478	7	of	of	ADP
ftr-406	478	8	this	this	DET
ftr-406	478	9	question	question	NOUN
ftr-406	478	10	is	be	AUX
ftr-406	478	11	central	central	ADJ
ftr-406	478	12	to	to	ADP
ftr-406	478	13	their	their	PRON
ftr-406	478	14	analysis	analysis	NOUN
ftr-406	478	15	.	.	PUNCT
ftr-406	479	1	the	the	DET
ftr-406	479	2	mere	mere	ADJ
ftr-406	479	3	comparison	comparison	NOUN
ftr-406	479	4	of	of	ADP
ftr-406	479	5	the	the	DET
ftr-406	479	6	partnership	partnership	NOUN
ftr-406	479	7	setting	set	VERB
ftr-406	479	8	with	with	ADP
ftr-406	479	9	the	the	DET
ftr-406	479	10	sole	sole	ADJ
ftr-406	479	11	proprietor	proprietor	NOUN
ftr-406	479	12	paradigm	paradigm	NOUN
ftr-406	479	13	without	without	ADP
ftr-406	479	14	more	more	ADV
ftr-406	479	15	would	would	AUX
ftr-406	479	16	seemingly	seemingly	ADV
ftr-406	479	17	mandate	mandate	VERB
ftr-406	479	18	an	an	DET
ftr-406	479	19	affirmative	affirmative	ADJ
ftr-406	479	20	response	response	NOUN
ftr-406	479	21	to	to	ADP
ftr-406	479	22	the	the	DET
ftr-406	479	23	question	question	NOUN
ftr-406	479	24	.	.	PUNCT
ftr-406	480	1	nothing	nothing	PRON
ftr-406	480	2	from	from	ADP
ftr-406	480	3	the	the	DET
ftr-406	480	4	standpoint	standpoint	NOUN
ftr-406	480	5	of	of	ADP
ftr-406	480	6	general	general	ADJ
ftr-406	480	7	tax	tax	NOUN
ftr-406	480	8	policy	policy	NOUN
ftr-406	480	9	principles	principle	NOUN
ftr-406	480	10	appears	appear	VERB
ftr-406	480	11	to	to	PART
ftr-406	480	12	distinguish	distinguish	VERB
ftr-406	480	13	the	the	DET
ftr-406	480	14	two	two	NUM
ftr-406	480	15	situations	situation	NOUN
ftr-406	480	16	and	and	CCONJ
ftr-406	480	17	,	,	PUNCT
ftr-406	480	18	thus	thus	ADV
ftr-406	480	19	,	,	PUNCT
ftr-406	480	20	from	from	ADP
ftr-406	480	21	a	a	DET
ftr-406	480	22	policy	policy	NOUN
ftr-406	480	23	perspective	perspective	NOUN
ftr-406	480	24	,	,	PUNCT
ftr-406	480	25	there	there	PRON
ftr-406	480	26	would	would	AUX
ftr-406	480	27	appear	appear	VERB
ftr-406	480	28	to	to	PART
ftr-406	480	29	be	be	AUX
ftr-406	480	30	no	no	DET
ftr-406	480	31	compelling	compelling	ADJ
ftr-406	480	32	rationale	rationale	NOUN
ftr-406	480	33	for	for	ADP
ftr-406	480	34	treating	treat	VERB
ftr-406	480	35	the	the	DET
ftr-406	480	36	virtually	virtually	ADV
ftr-406	480	37	identical	identical	ADJ
ftr-406	480	38	situations	situation	NOUN
ftr-406	480	39	differently	differently	ADV
ftr-406	480	40	.	.	PUNCT
ftr-406	481	1	nevertheless	nevertheless	ADV
ftr-406	481	2	,	,	PUNCT
ftr-406	481	3	kahn	kahn	PROPN
ftr-406	481	4	and	and	CCONJ
ftr-406	481	5	cuenin	cuenin	PROPN
ftr-406	481	6	resolve	resolve	VERB
ftr-406	481	7	this	this	DET
ftr-406	481	8	question	question	NOUN
ftr-406	481	9	in	in	ADP
ftr-406	481	10	the	the	DET
ftr-406	481	11	negative	negative	ADJ
ftr-406	481	12	,	,	PUNCT
ftr-406	481	13	based	base	VERB
ftr-406	481	14	on	on	ADP
ftr-406	481	15	two	two	NUM
ftr-406	481	16	related	related	ADJ
ftr-406	481	17	rationales	rationale	NOUN
ftr-406	481	18	–	–	PUNCT
ftr-406	481	19	the	the	DET
ftr-406	481	20	statutory	statutory	ADJ
ftr-406	481	21	language	language	NOUN
ftr-406	481	22	of	of	ADP
ftr-406	481	23	section	section	NOUN
ftr-406	481	24	707(c	707(c	PROPN
ftr-406	481	25	)	)	PUNCT
ftr-406	481	26	and	and	CCONJ
ftr-406	481	27	the	the	DET
ftr-406	481	28	policies	policy	NOUN
ftr-406	481	29	underlying	underlie	VERB
ftr-406	481	30	subchapter	subchapter	NOUN
ftr-406	481	31	k.	k.	NOUN
ftr-406	481	32	according	accord	VERB
ftr-406	481	33	to	to	ADP
ftr-406	481	34	kahn	kahn	PROPN
ftr-406	481	35	and	and	CCONJ
ftr-406	481	36	cuenin	cuenin	PROPN
ftr-406	481	37	,	,	PUNCT
ftr-406	481	38	the	the	DET
ftr-406	481	39	statutory	statutory	ADJ
ftr-406	481	40	language	language	NOUN
ftr-406	481	41	of	of	ADP
ftr-406	481	42	section	section	NOUN
ftr-406	481	43	707(c	707(c	PROPN
ftr-406	481	44	)	)	PUNCT
ftr-406	481	45	imposing	impose	VERB
ftr-406	481	46	third	third	ADJ
ftr-406	481	47	-	-	PUNCT
ftr-406	481	48	party	party	NOUN
ftr-406	481	49	treatment	treatment	NOUN
ftr-406	481	50	in	in	ADP
ftr-406	481	51	connection	connection	NOUN
ftr-406	481	52	with	with	ADP
ftr-406	481	53	guaranteed	guarantee	VERB
ftr-406	481	54	payments	payment	NOUN
ftr-406	481	55	is	be	AUX
ftr-406	481	56	applicable	applicable	ADJ
ftr-406	481	57	“	"	PUNCT
ftr-406	481	58	only	only	ADV
ftr-406	481	59	for	for	ADP
ftr-406	481	60	the	the	DET
ftr-406	481	61	purposes	purpose	NOUN
ftr-406	481	62	of	of	ADP
ftr-406	481	63	sections	section	NOUN
ftr-406	481	64	61(a	61(a	NUM
ftr-406	481	65	)	)	PUNCT
ftr-406	481	66	.	.	PUNCT
ftr-406	482	1	.	.	PUNCT
ftr-406	483	1	.	.	PUNCT
ftr-406	484	1	263	263	NUM
ftr-406	484	2	.	.	PUNCT
ftr-406	484	3	.	.	PUNCT
ftr-406	484	4	.	.	PUNCT
ftr-406	485	1	[	[	X
ftr-406	485	2	and	and	CCONJ
ftr-406	485	3	]	]	X
ftr-406	485	4	162(a	162(a	NUM
ftr-406	485	5	)	)	PUNCT
ftr-406	485	6	.	.	PUNCT
ftr-406	485	7	”	"	PUNCT
ftr-406	486	1	as	as	ADP
ftr-406	486	2	a	a	DET
ftr-406	486	3	result	result	NOUN
ftr-406	486	4	,	,	PUNCT
ftr-406	486	5	kahn	kahn	PROPN
ftr-406	486	6	and	and	CCONJ
ftr-406	486	7	cuenin69	cuenin69	NOUN
ftr-406	486	8	360	360	NUM
ftr-406	486	9	florida	florida	PROPN
ftr-406	486	10	tax	tax	NOUN
ftr-406	486	11	review	review	NOUN
ftr-406	486	12	[	[	X
ftr-406	486	13	v0l.7:6	v0l.7:6	NOUN
ftr-406	486	14	view	view	NOUN
ftr-406	486	15	of	of	ADP
ftr-406	486	16	the	the	DET
ftr-406	486	17	statutory	statutory	ADJ
ftr-406	486	18	language	language	NOUN
ftr-406	486	19	of	of	ADP
ftr-406	486	20	§	§	PROPN
ftr-406	486	21	707(c	707(c	PROPN
ftr-406	486	22	)	)	PUNCT
ftr-406	486	23	and	and	CCONJ
ftr-406	486	24	have	have	AUX
ftr-406	486	25	interpreted	interpret	VERB
ftr-406	486	26	it	it	PRON
ftr-406	486	27	as	as	ADP
ftr-406	486	28	incorporating	incorporate	VERB
ftr-406	486	29	all	all	PRON
ftr-406	486	30	of	of	ADP
ftr-406	486	31	§	§	PROPN
ftr-406	486	32	61(a	61(a	NUM
ftr-406	486	33	)	)	PUNCT
ftr-406	486	34	.	.	PUNCT
ftr-406	487	1	see	see	VERB
ftr-406	487	2	supra	supra	PROPN
ftr-406	487	3	note	note	PROPN
ftr-406	487	4	25	25	NUM
ftr-406	487	5	.	.	PUNCT
ftr-406	488	1	kahn	kahn	PROPN
ftr-406	488	2	and	and	CCONJ
ftr-406	488	3	cuenin	cuenin	NOUN
ftr-406	488	4	are	be	AUX
ftr-406	488	5	probably	probably	ADV
ftr-406	488	6	incorrect	incorrect	ADJ
ftr-406	488	7	that	that	SCONJ
ftr-406	488	8	the	the	DET
ftr-406	488	9	reference	reference	NOUN
ftr-406	488	10	to	to	ADP
ftr-406	488	11	§	§	PROPN
ftr-406	488	12	61(a	61(a	NUM
ftr-406	488	13	)	)	PUNCT
ftr-406	488	14	was	be	AUX
ftr-406	488	15	only	only	ADV
ftr-406	488	16	to	to	PART
ftr-406	488	17	ensure	ensure	VERB
ftr-406	488	18	ordinary	ordinary	ADJ
ftr-406	488	19	income	income	NOUN
ftr-406	488	20	treatment	treatment	NOUN
ftr-406	488	21	by	by	ADP
ftr-406	488	22	the	the	DET
ftr-406	488	23	recipient	recipient	NOUN
ftr-406	488	24	partner	partner	NOUN
ftr-406	488	25	.	.	PUNCT
ftr-406	489	1	the	the	DET
ftr-406	489	2	problem	problem	NOUN
ftr-406	489	3	that	that	PRON
ftr-406	489	4	existed	exist	VERB
ftr-406	489	5	prior	prior	ADV
ftr-406	489	6	to	to	ADP
ftr-406	489	7	the	the	DET
ftr-406	489	8	enactment	enactment	NOUN
ftr-406	489	9	of	of	ADP
ftr-406	489	10	§	§	PROPN
ftr-406	489	11	707(c	707(c	PROPN
ftr-406	489	12	)	)	PUNCT
ftr-406	489	13	was	be	AUX
ftr-406	489	14	that	that	SCONJ
ftr-406	489	15	a	a	DET
ftr-406	489	16	salary	salary	NOUN
ftr-406	489	17	payment	payment	NOUN
ftr-406	489	18	to	to	ADP
ftr-406	489	19	a	a	DET
ftr-406	489	20	partner	partner	NOUN
ftr-406	489	21	in	in	ADP
ftr-406	489	22	excess	excess	NOUN
ftr-406	489	23	of	of	ADP
ftr-406	489	24	the	the	DET
ftr-406	489	25	partnership	partnership	NOUN
ftr-406	489	26	’s	’s	PART
ftr-406	489	27	income	income	NOUN
ftr-406	489	28	was	be	AUX
ftr-406	489	29	treated	treat	VERB
ftr-406	489	30	as	as	ADP
ftr-406	489	31	derived	derive	VERB
ftr-406	489	32	from	from	ADP
ftr-406	489	33	the	the	DET
ftr-406	489	34	partners	partner	NOUN
ftr-406	489	35	’	'	PUNCT
ftr-406	489	36	capital	capital	NOUN
ftr-406	489	37	.	.	PUNCT
ftr-406	490	1	thus	thus	ADV
ftr-406	490	2	,	,	PUNCT
ftr-406	490	3	a	a	DET
ftr-406	490	4	portion	portion	NOUN
ftr-406	490	5	of	of	ADP
ftr-406	490	6	such	such	DET
ftr-406	490	7	a	a	DET
ftr-406	490	8	payment	payment	NOUN
ftr-406	490	9	was	be	AUX
ftr-406	490	10	a	a	DET
ftr-406	490	11	return	return	NOUN
ftr-406	490	12	of	of	ADP
ftr-406	490	13	capital	capital	NOUN
ftr-406	490	14	for	for	ADP
ftr-406	490	15	the	the	DET
ftr-406	490	16	recipient	recipient	NOUN
ftr-406	490	17	partner	partner	NOUN
ftr-406	490	18	,	,	PUNCT
ftr-406	490	19	which	which	PRON
ftr-406	490	20	was	be	AUX
ftr-406	490	21	excluded	exclude	VERB
ftr-406	490	22	from	from	ADP
ftr-406	490	23	gross	gross	ADJ
ftr-406	490	24	income	income	NOUN
ftr-406	490	25	.	.	PUNCT
ftr-406	491	1	see	see	VERB
ftr-406	491	2	lloyd	lloyd	PROPN
ftr-406	491	3	v.	v.	ADP
ftr-406	491	4	comm’r	comm’r	NOUN
ftr-406	491	5	,	,	PUNCT
ftr-406	491	6	15	15	NUM
ftr-406	491	7	b.t.a	b.t.a	NOUN
ftr-406	491	8	.	.	PROPN
ftr-406	491	9	82	82	NUM
ftr-406	491	10	(	(	PUNCT
ftr-406	491	11	1929	1929	NUM
ftr-406	491	12	)	)	PUNCT
ftr-406	491	13	;	;	PUNCT
ftr-406	491	14	estate	estate	NOUN
ftr-406	491	15	of	of	ADP
ftr-406	491	16	tilton	tilton	PROPN
ftr-406	491	17	,	,	PUNCT
ftr-406	491	18	8	8	NUM
ftr-406	491	19	b.t.a	b.t.a	NOUN
ftr-406	491	20	.	.	PROPN
ftr-406	491	21	914	914	NUM
ftr-406	491	22	(	(	PUNCT
ftr-406	491	23	1927	1927	NUM
ftr-406	491	24	)	)	PUNCT
ftr-406	491	25	;	;	PUNCT
ftr-406	491	26	g.c.m	g.c.m	X
ftr-406	491	27	.	.	PROPN
ftr-406	491	28	6582	6582	NUM
ftr-406	491	29	,	,	PUNCT
ftr-406	491	30	viii-2	viii-2	PROPN
ftr-406	491	31	c.b	c.b	PROPN
ftr-406	491	32	.	.	PROPN
ftr-406	491	33	200	200	NUM
ftr-406	491	34	(	(	PUNCT
ftr-406	491	35	1929	1929	NUM
ftr-406	491	36	)	)	PUNCT
ftr-406	491	37	.	.	PUNCT
ftr-406	492	1	the	the	DET
ftr-406	492	2	reference	reference	NOUN
ftr-406	492	3	to	to	ADP
ftr-406	492	4	§	§	PROPN
ftr-406	492	5	61(a	61(a	NUM
ftr-406	492	6	)	)	PUNCT
ftr-406	492	7	was	be	AUX
ftr-406	492	8	probably	probably	ADV
ftr-406	492	9	intended	intend	VERB
ftr-406	492	10	to	to	PART
ftr-406	492	11	ensure	ensure	VERB
ftr-406	492	12	that	that	SCONJ
ftr-406	492	13	the	the	DET
ftr-406	492	14	entire	entire	ADJ
ftr-406	492	15	payment	payment	NOUN
ftr-406	492	16	was	be	AUX
ftr-406	492	17	included	include	VERB
ftr-406	492	18	in	in	ADP
ftr-406	492	19	the	the	DET
ftr-406	492	20	recipient	recipient	NOUN
ftr-406	492	21	partner	partner	NOUN
ftr-406	492	22	’s	’s	PART
ftr-406	492	23	gross	gross	ADJ
ftr-406	492	24	income	income	NOUN
ftr-406	492	25	and	and	CCONJ
ftr-406	492	26	was	be	AUX
ftr-406	492	27	not	not	PART
ftr-406	492	28	intended	intend	VERB
ftr-406	492	29	to	to	PART
ftr-406	492	30	characterize	characterize	VERB
ftr-406	492	31	for	for	ADP
ftr-406	492	32	tax	tax	NOUN
ftr-406	492	33	purposes	purpose	NOUN
ftr-406	492	34	the	the	DET
ftr-406	492	35	nature	nature	NOUN
ftr-406	492	36	of	of	ADP
ftr-406	492	37	the	the	DET
ftr-406	492	38	income	income	NOUN
ftr-406	492	39	received	receive	VERB
ftr-406	492	40	.	.	PUNCT
ftr-406	493	1	see	see	VERB
ftr-406	493	2	infra	infra	NOUN
ftr-406	493	3	note	note	VERB
ftr-406	493	4	149	149	NUM
ftr-406	493	5	.	.	PUNCT
ftr-406	494	1	70	70	NUM
ftr-406	494	2	.	.	PUNCT
ftr-406	495	1	while	while	SCONJ
ftr-406	495	2	kahn	kahn	PROPN
ftr-406	495	3	and	and	CCONJ
ftr-406	495	4	cuenin	cuenin	PROPN
ftr-406	495	5	do	do	AUX
ftr-406	495	6	not	not	PART
ftr-406	495	7	explicitly	explicitly	ADV
ftr-406	495	8	explore	explore	VERB
ftr-406	495	9	this	this	DET
ftr-406	495	10	aspect	aspect	NOUN
ftr-406	495	11	of	of	ADP
ftr-406	495	12	the	the	DET
ftr-406	495	13	history	history	NOUN
ftr-406	495	14	of	of	ADP
ftr-406	495	15	§	§	PROPN
ftr-406	495	16	707(c	707(c	PROPN
ftr-406	495	17	)	)	PUNCT
ftr-406	495	18	as	as	ADP
ftr-406	495	19	part	part	NOUN
ftr-406	495	20	of	of	ADP
ftr-406	495	21	their	their	PRON
ftr-406	495	22	interpretative	interpretative	ADJ
ftr-406	495	23	methodology	methodology	NOUN
ftr-406	495	24	,	,	PUNCT
ftr-406	495	25	it	it	PRON
ftr-406	495	26	is	be	AUX
ftr-406	495	27	noteworthy	noteworthy	ADJ
ftr-406	495	28	that	that	SCONJ
ftr-406	495	29	earlier	early	ADJ
ftr-406	495	30	“	"	PUNCT
ftr-406	495	31	strict	strict	ADJ
ftr-406	495	32	constructionists	constructionist	NOUN
ftr-406	495	33	”	"	PUNCT
ftr-406	495	34	concluded	conclude	VERB
ftr-406	495	35	that	that	SCONJ
ftr-406	495	36	the	the	DET
ftr-406	495	37	limiting	limit	VERB
ftr-406	495	38	language	language	NOUN
ftr-406	495	39	of	of	ADP
ftr-406	495	40	§	§	PROPN
ftr-406	495	41	707(c	707(c	PROPN
ftr-406	495	42	)	)	PUNCT
ftr-406	495	43	,	,	PUNCT
ftr-406	495	44	as	as	SCONJ
ftr-406	495	45	originally	originally	ADV
ftr-406	495	46	enacted	enact	VERB
ftr-406	495	47	,	,	PUNCT
ftr-406	495	48	precluded	preclude	VERB
ftr-406	495	49	the	the	DET
ftr-406	495	50	application	application	NOUN
ftr-406	495	51	of	of	ADP
ftr-406	495	52	the	the	DET
ftr-406	495	53	capitalization	capitalization	NOUN
ftr-406	495	54	rules	rule	NOUN
ftr-406	495	55	.	.	PUNCT
ftr-406	496	1	see	see	VERB
ftr-406	496	2	supra	supra	ADJ
ftr-406	496	3	text	text	NOUN
ftr-406	496	4	accompanying	accompanying	ADJ
ftr-406	496	5	notes	note	NOUN
ftr-406	496	6	24	24	NUM
ftr-406	496	7	-	-	SYM
ftr-406	496	8	26	26	NUM
ftr-406	496	9	.	.	PUNCT
ftr-406	497	1	nevertheless	nevertheless	ADV
ftr-406	497	2	,	,	PUNCT
ftr-406	497	3	the	the	DET
ftr-406	497	4	courts	court	NOUN
ftr-406	497	5	held	hold	VERB
ftr-406	497	6	to	to	ADP
ftr-406	497	7	the	the	DET
ftr-406	497	8	contrary	contrary	NOUN
ftr-406	497	9	,	,	PUNCT
ftr-406	497	10	and	and	CCONJ
ftr-406	497	11	congress	congress	PROPN
ftr-406	497	12	subsequently	subsequently	ADV
ftr-406	497	13	amended	amend	VERB
ftr-406	497	14	§	§	PROPN
ftr-406	497	15	707(c	707(c	PROPN
ftr-406	497	16	)	)	PUNCT
ftr-406	497	17	to	to	PART
ftr-406	497	18	resolve	resolve	VERB
ftr-406	497	19	any	any	DET
ftr-406	497	20	lingering	linger	VERB
ftr-406	497	21	uncertainty	uncertainty	NOUN
ftr-406	497	22	.	.	PUNCT
ftr-406	498	1	although	although	SCONJ
ftr-406	498	2	the	the	DET
ftr-406	498	3	frequency	frequency	NOUN
ftr-406	498	4	of	of	ADP
ftr-406	498	5	transactions	transaction	NOUN
ftr-406	498	6	involving	involve	VERB
ftr-406	498	7	guaranteed	guarantee	VERB
ftr-406	498	8	payments	payment	NOUN
ftr-406	498	9	that	that	PRON
ftr-406	498	10	should	should	AUX
ftr-406	498	11	be	be	AUX
ftr-406	498	12	capitalized	capitalize	VERB
ftr-406	498	13	probably	probably	ADV
ftr-406	498	14	exceeds	exceed	VERB
ftr-406	498	15	that	that	PRON
ftr-406	498	16	of	of	ADP
ftr-406	498	17	transactions	transaction	NOUN
ftr-406	498	18	involving	involve	VERB
ftr-406	498	19	in	in	ADP
ftr-406	498	20	-	-	PUNCT
ftr-406	498	21	kind	kind	ADJ
ftr-406	498	22	guaranteed	guarantee	VERB
ftr-406	498	23	payments	payment	NOUN
ftr-406	498	24	,	,	PUNCT
ftr-406	498	25	the	the	DET
ftr-406	498	26	judicial	judicial	ADJ
ftr-406	498	27	approach	approach	NOUN
ftr-406	498	28	in	in	ADP
ftr-406	498	29	addressing	address	VERB
ftr-406	498	30	the	the	DET
ftr-406	498	31	capitalization	capitalization	NOUN
ftr-406	498	32	issue	issue	NOUN
ftr-406	498	33	suggests	suggest	VERB
ftr-406	498	34	that	that	SCONJ
ftr-406	498	35	the	the	DET
ftr-406	498	36	resolution	resolution	NOUN
ftr-406	498	37	of	of	ADP
ftr-406	498	38	the	the	DET
ftr-406	498	39	question	question	NOUN
ftr-406	498	40	of	of	ADP
ftr-406	498	41	in	in	ADP
ftr-406	498	42	-	-	PUNCT
ftr-406	498	43	kind	kind	ADJ
ftr-406	498	44	guaranteed	guarantee	VERB
ftr-406	498	45	payments	payment	NOUN
ftr-406	498	46	in	in	ADP
ftr-406	498	47	a	a	DET
ftr-406	498	48	manner	manner	NOUN
ftr-406	498	49	consistent	consistent	ADJ
ftr-406	498	50	with	with	ADP
ftr-406	498	51	third	third	ADJ
ftr-406	498	52	-	-	PUNCT
ftr-406	498	53	party	party	NOUN
ftr-406	498	54	treatment	treatment	NOUN
ftr-406	498	55	should	should	AUX
ftr-406	498	56	not	not	PART
ftr-406	498	57	easily	easily	ADV
ftr-406	498	58	be	be	AUX
ftr-406	498	59	dismissed	dismiss	VERB
ftr-406	498	60	.	.	PUNCT
ftr-406	499	1	71	71	NUM
ftr-406	499	2	.	.	PUNCT
ftr-406	500	1	kahn	kahn	PROPN
ftr-406	500	2	&	&	CCONJ
ftr-406	500	3	cuenin	cuenin	PROPN
ftr-406	500	4	,	,	PUNCT
ftr-406	500	5	supra	supra	PROPN
ftr-406	500	6	note	note	PROPN
ftr-406	500	7	6	6	NUM
ftr-406	500	8	,	,	PUNCT
ftr-406	500	9	at	at	ADP
ftr-406	500	10	415	415	NUM
ftr-406	500	11	(	(	PUNCT
ftr-406	500	12	emphasis	emphasis	NOUN
ftr-406	500	13	added	add	VERB
ftr-406	500	14	.	.	PUNCT
ftr-406	500	15	)	)	PUNCT
ftr-406	501	1	72	72	NUM
ftr-406	501	2	.	.	PUNCT
ftr-406	502	1	irc	irc	PROPN
ftr-406	502	2	§	§	PROPN
ftr-406	502	3	706(a	706(a	PROPN
ftr-406	502	4	)	)	PUNCT
ftr-406	502	5	;	;	PUNCT
ftr-406	502	6	regs	reg	NOUN
ftr-406	502	7	.	.	PUNCT
ftr-406	503	1	§	§	PROPN
ftr-406	503	2	§	§	PROPN
ftr-406	503	3	1.706	1.706	NUM
ftr-406	503	4	-	-	SYM
ftr-406	503	5	1(a	1(a	NUM
ftr-406	503	6	)	)	PUNCT
ftr-406	503	7	and	and	CCONJ
ftr-406	503	8	1.707	1.707	NUM
ftr-406	503	9	-	-	SYM
ftr-406	503	10	1(c	1(c	NUM
ftr-406	503	11	)	)	PUNCT
ftr-406	503	12	.	.	PUNCT
ftr-406	504	1	kahn	kahn	PROPN
ftr-406	504	2	&	&	CCONJ
ftr-406	504	3	cuenin	cuenin	PROPN
ftr-406	504	4	,	,	PUNCT
ftr-406	504	5	supra	supra	PROPN
ftr-406	504	6	note	note	PROPN
ftr-406	504	7	6	6	NUM
ftr-406	504	8	,	,	PUNCT
ftr-406	504	9	at	at	ADP
ftr-406	504	10	415	415	NUM
ftr-406	504	11	,	,	PUNCT
ftr-406	504	12	n.42	n.42	PRON
ftr-406	504	13	.	.	PUNCT
ftr-406	505	1	kahn	kahn	PROPN
ftr-406	505	2	&	&	CCONJ
ftr-406	505	3	cuenin	cuenin	PROPN
ftr-406	505	4	also	also	ADV
ftr-406	505	5	note	note	VERB
ftr-406	505	6	that	that	SCONJ
ftr-406	505	7	the	the	DET
ftr-406	505	8	timing	timing	NOUN
ftr-406	505	9	rules	rule	VERB
ftr-406	505	10	applicable	applicable	ADJ
ftr-406	505	11	to	to	ADP
ftr-406	505	12	related	related	ADJ
ftr-406	505	13	persons	person	NOUN
ftr-406	505	14	in	in	ADP
ftr-406	505	15	certain	certain	ADJ
ftr-406	505	16	circumstances	circumstance	NOUN
ftr-406	505	17	under	under	ADP
ftr-406	505	18	§	§	PROPN
ftr-406	505	19	267(a)(2	267(a)(2	NUM
ftr-406	505	20	)	)	PUNCT
ftr-406	505	21	do	do	AUX
ftr-406	505	22	not	not	PART
ftr-406	505	23	apply	apply	VERB
ftr-406	505	24	to	to	ADP
ftr-406	505	25	guaranteed	guarantee	VERB
ftr-406	505	26	payments	payment	NOUN
ftr-406	505	27	under	under	ADP
ftr-406	505	28	§	§	PROPN
ftr-406	505	29	267(e)(4	267(e)(4	NUM
ftr-406	505	30	)	)	PUNCT
ftr-406	505	31	.	.	PUNCT
ftr-406	506	1	i	i	PRON
ftr-406	506	2	d.	d.	PROPN
ftr-406	506	3	acknowledge	acknowledge	VERB
ftr-406	506	4	that	that	SCONJ
ftr-406	506	5	third	third	ADJ
ftr-406	506	6	party	party	NOUN
ftr-406	506	7	treatment	treatment	NOUN
ftr-406	506	8	is	be	AUX
ftr-406	506	9	mandated	mandate	VERB
ftr-406	506	10	with	with	ADP
ftr-406	506	11	respect	respect	NOUN
ftr-406	506	12	to	to	ADP
ftr-406	506	13	the	the	DET
ftr-406	506	14	compensatory	compensatory	ADJ
ftr-406	506	15	aspects	aspect	NOUN
ftr-406	506	16	of	of	ADP
ftr-406	506	17	the	the	DET
ftr-406	506	18	transaction	transaction	NOUN
ftr-406	506	19	,	,	PUNCT
ftr-406	506	20	i.e.	i.e.	X
ftr-406	506	21	,	,	PUNCT
ftr-406	506	22	income	income	NOUN
ftr-406	506	23	inclusion	inclusion	NOUN
ftr-406	506	24	on	on	ADP
ftr-406	506	25	the	the	DET
ftr-406	506	26	part	part	NOUN
ftr-406	506	27	of	of	ADP
ftr-406	506	28	the	the	DET
ftr-406	506	29	recipient	recipient	NOUN
ftr-406	506	30	partner	partner	NOUN
ftr-406	506	31	under	under	ADP
ftr-406	506	32	section	section	NOUN
ftr-406	506	33	61(a	61(a	NUM
ftr-406	506	34	)	)	PUNCT
ftr-406	506	35	and	and	CCONJ
ftr-406	506	36	the	the	DET
ftr-406	506	37	availability	availability	NOUN
ftr-406	506	38	of	of	ADP
ftr-406	506	39	the	the	DET
ftr-406	506	40	corresponding	corresponding	ADJ
ftr-406	506	41	deduction	deduction	NOUN
ftr-406	506	42	on	on	ADP
ftr-406	506	43	the	the	DET
ftr-406	506	44	part	part	NOUN
ftr-406	506	45	of	of	ADP
ftr-406	506	46	the	the	DET
ftr-406	506	47	transferring	transferring	NOUN
ftr-406	506	48	partnership	partnership	NOUN
ftr-406	506	49	under	under	ADP
ftr-406	506	50	sections	section	NOUN
ftr-406	506	51	162	162	NUM
ftr-406	506	52	and	and	CCONJ
ftr-406	506	53	263.70	263.70	NUM
ftr-406	506	54	kahn	kahn	NOUN
ftr-406	506	55	and	and	CCONJ
ftr-406	506	56	cuenin	cuenin	PROPN
ftr-406	506	57	then	then	ADV
ftr-406	506	58	assert	assert	VERB
ftr-406	506	59	that	that	SCONJ
ftr-406	506	60	the	the	DET
ftr-406	506	61	“	"	PUNCT
ftr-406	506	62	language	language	NOUN
ftr-406	506	63	of	of	ADP
ftr-406	506	64	the	the	DET
ftr-406	506	65	statute	statute	NOUN
ftr-406	506	66	strongly	strongly	ADV
ftr-406	506	67	suggests	suggest	VERB
ftr-406	506	68	that	that	SCONJ
ftr-406	506	69	for	for	ADP
ftr-406	506	70	all	all	DET
ftr-406	506	71	other	other	ADJ
ftr-406	506	72	purposes	purpose	NOUN
ftr-406	506	73	the	the	DET
ftr-406	506	74	payment	payment	NOUN
ftr-406	506	75	is	be	AUX
ftr-406	506	76	treated	treat	VERB
ftr-406	506	77	as	as	ADP
ftr-406	506	78	a	a	DET
ftr-406	506	79	distribution	distribution	NOUN
ftr-406	506	80	to	to	ADP
ftr-406	506	81	a	a	DET
ftr-406	506	82	partner	partner	NOUN
ftr-406	506	83	.	.	PUNCT
ftr-406	506	84	”	"	PUNCT
ftr-406	507	1	thus	thus	ADV
ftr-406	507	2	,	,	PUNCT
ftr-406	507	3	they	they	PRON
ftr-406	507	4	maintain	maintain	VERB
ftr-406	507	5	that	that	SCONJ
ftr-406	507	6	the	the	DET
ftr-406	507	7	default	default	NOUN
ftr-406	507	8	treatment	treatment	NOUN
ftr-406	507	9	of	of	ADP
ftr-406	507	10	a71	a71	PROPN
ftr-406	507	11	guaranteed	guarantee	VERB
ftr-406	507	12	payment	payment	NOUN
ftr-406	507	13	is	be	AUX
ftr-406	507	14	that	that	PRON
ftr-406	507	15	of	of	ADP
ftr-406	507	16	a	a	DET
ftr-406	507	17	distribution	distribution	NOUN
ftr-406	507	18	of	of	ADP
ftr-406	507	19	partnership	partnership	NOUN
ftr-406	507	20	property	property	NOUN
ftr-406	507	21	.	.	PUNCT
ftr-406	508	1	to	to	PART
ftr-406	508	2	support	support	VERB
ftr-406	508	3	this	this	DET
ftr-406	508	4	assertion	assertion	NOUN
ftr-406	508	5	,	,	PUNCT
ftr-406	508	6	they	they	PRON
ftr-406	508	7	point	point	VERB
ftr-406	508	8	to	to	ADP
ftr-406	508	9	the	the	DET
ftr-406	508	10	code	code	NOUN
ftr-406	508	11	and	and	CCONJ
ftr-406	508	12	regulations	regulation	NOUN
ftr-406	508	13	which	which	PRON
ftr-406	508	14	use	use	VERB
ftr-406	508	15	the	the	DET
ftr-406	508	16	partnership	partnership	NOUN
ftr-406	508	17	’s	’s	PART
ftr-406	508	18	accounting	accounting	NOUN
ftr-406	508	19	method	method	NOUN
ftr-406	508	20	for	for	ADP
ftr-406	508	21	determining	determine	VERB
ftr-406	508	22	the	the	DET
ftr-406	508	23	timing	timing	NOUN
ftr-406	508	24	of	of	ADP
ftr-406	508	25	the	the	DET
ftr-406	508	26	recipient	recipient	NOUN
ftr-406	508	27	partner	partner	NOUN
ftr-406	508	28	’s	’s	PART
ftr-406	508	29	income	income	NOUN
ftr-406	508	30	inclusion	inclusion	NOUN
ftr-406	508	31	of	of	ADP
ftr-406	508	32	the	the	DET
ftr-406	508	33	guaranteed	guarantee	VERB
ftr-406	508	34	payment	payment	NOUN
ftr-406	508	35	.	.	PUNCT
ftr-406	509	1	they	they	PRON
ftr-406	509	2	observe	observe	VERB
ftr-406	509	3	that72	that72	NOUN
ftr-406	509	4	the	the	DET
ftr-406	509	5	rule	rule	NOUN
ftr-406	509	6	applicable	applicable	ADJ
ftr-406	509	7	to	to	ADP
ftr-406	509	8	the	the	DET
ftr-406	509	9	timing	timing	NOUN
ftr-406	509	10	of	of	ADP
ftr-406	509	11	the	the	DET
ftr-406	509	12	recipient	recipient	NOUN
ftr-406	509	13	partner	partner	NOUN
ftr-406	509	14	’s	’s	PART
ftr-406	509	15	inclusion	inclusion	NOUN
ftr-406	509	16	of	of	ADP
ftr-406	509	17	a	a	DET
ftr-406	509	18	guaranteed	guarantee	VERB
ftr-406	509	19	payment	payment	NOUN
ftr-406	509	20	is	be	AUX
ftr-406	509	21	the	the	DET
ftr-406	509	22	same	same	ADJ
ftr-406	509	23	as	as	ADP
ftr-406	509	24	the	the	DET
ftr-406	509	25	rule	rule	NOUN
ftr-406	509	26	applicable	applicable	ADJ
ftr-406	509	27	to	to	ADP
ftr-406	509	28	a	a	DET
ftr-406	509	29	partner	partner	NOUN
ftr-406	509	30	’s	’s	PART
ftr-406	509	31	distributive	distributive	ADJ
ftr-406	509	32	share	share	NOUN
ftr-406	509	33	of	of	ADP
ftr-406	509	34	partnership	partnership	NOUN
ftr-406	509	35	income	income	NOUN
ftr-406	509	36	.	.	PUNCT
ftr-406	510	1	for	for	ADP
ftr-406	510	2	kahn	kahn	PROPN
ftr-406	510	3	and	and	CCONJ
ftr-406	510	4	cuenin	cuenin	PROPN
ftr-406	510	5	,	,	PUNCT
ftr-406	510	6	this	this	DET
ftr-406	510	7	similarity	similarity	NOUN
ftr-406	510	8	of	of	ADP
ftr-406	510	9	treatment	treatment	NOUN
ftr-406	510	10	between	between	ADP
ftr-406	510	11	the	the	DET
ftr-406	510	12	timing	timing	NOUN
ftr-406	510	13	rules	rule	NOUN
ftr-406	510	14	governing	govern	VERB
ftr-406	510	15	guaranteed	guarantee	VERB
ftr-406	510	16	payments	payment	NOUN
ftr-406	510	17	and	and	CCONJ
ftr-406	510	18	those	those	PRON
ftr-406	510	19	governing	govern	VERB
ftr-406	510	20	a	a	DET
ftr-406	510	21	partner	partner	NOUN
ftr-406	510	22	’s	’s	PART
ftr-406	510	23	distributive	distributive	ADJ
ftr-406	510	24	share	share	NOUN
ftr-406	510	25	of	of	ADP
ftr-406	510	26	partnership	partnership	NOUN
ftr-406	510	27	2006	2006	NUM
ftr-406	510	28	]	]	PUNCT
ftr-406	510	29	the	the	DET
ftr-406	510	30	lazarus	lazarus	PROPN
ftr-406	510	31	effect	effect	PROPN
ftr-406	510	32	361	361	NUM
ftr-406	510	33	73	73	NUM
ftr-406	510	34	.	.	PUNCT
ftr-406	511	1	irc	irc	PROPN
ftr-406	511	2	§	§	PROPN
ftr-406	511	3	706(a	706(a	PROPN
ftr-406	511	4	)	)	PUNCT
ftr-406	511	5	;	;	PUNCT
ftr-406	511	6	regs	reg	NOUN
ftr-406	511	7	.	.	PUNCT
ftr-406	512	1	§	§	PROPN
ftr-406	512	2	§	§	PROPN
ftr-406	512	3	1.706	1.706	NUM
ftr-406	512	4	-	-	SYM
ftr-406	512	5	1(a	1(a	NUM
ftr-406	512	6	)	)	PUNCT
ftr-406	512	7	and	and	CCONJ
ftr-406	512	8	1.707	1.707	NUM
ftr-406	512	9	-	-	SYM
ftr-406	512	10	1(c	1(c	NUM
ftr-406	512	11	)	)	PUNCT
ftr-406	512	12	.	.	PUNCT
ftr-406	513	1	regulation	regulation	NOUN
ftr-406	513	2	§	§	PROPN
ftr-406	513	3	1.707	1.707	NUM
ftr-406	513	4	-	-	SYM
ftr-406	513	5	1(c	1(c	NUM
ftr-406	513	6	)	)	PUNCT
ftr-406	513	7	specifically	specifically	ADV
ftr-406	513	8	states	state	VERB
ftr-406	513	9	that	that	SCONJ
ftr-406	513	10	“	"	PUNCT
ftr-406	513	11	a	a	DET
ftr-406	513	12	partner	partner	NOUN
ftr-406	513	13	must	must	AUX
ftr-406	513	14	include	include	VERB
ftr-406	513	15	such	such	ADJ
ftr-406	513	16	payments	payment	NOUN
ftr-406	513	17	as	as	ADP
ftr-406	513	18	ordinary	ordinary	ADJ
ftr-406	513	19	income	income	NOUN
ftr-406	513	20	for	for	ADP
ftr-406	513	21	his	his	PRON
ftr-406	513	22	taxable	taxable	ADJ
ftr-406	513	23	year	year	NOUN
ftr-406	513	24	within	within	ADP
ftr-406	513	25	or	or	CCONJ
ftr-406	513	26	with	with	ADP
ftr-406	513	27	which	which	PRON
ftr-406	513	28	ends	end	VERB
ftr-406	513	29	the	the	DET
ftr-406	513	30	partnership	partnership	NOUN
ftr-406	513	31	taxable	taxable	ADJ
ftr-406	513	32	year	year	NOUN
ftr-406	513	33	in	in	ADP
ftr-406	513	34	which	which	PRON
ftr-406	513	35	the	the	DET
ftr-406	513	36	partnership	partnership	NOUN
ftr-406	513	37	deducted	deduct	VERB
ftr-406	513	38	such	such	ADJ
ftr-406	513	39	payments	payment	NOUN
ftr-406	513	40	as	as	SCONJ
ftr-406	513	41	paid	pay	VERB
ftr-406	513	42	or	or	CCONJ
ftr-406	513	43	accrued	accrue	VERB
ftr-406	513	44	under	under	ADP
ftr-406	513	45	its	its	PRON
ftr-406	513	46	method	method	NOUN
ftr-406	513	47	of	of	ADP
ftr-406	513	48	accounting	accounting	NOUN
ftr-406	513	49	.	.	PUNCT
ftr-406	513	50	”	"	PUNCT
ftr-406	514	1	see	see	VERB
ftr-406	514	2	gaines	gaine	NOUN
ftr-406	514	3	v.	v.	ADP
ftr-406	514	4	comm’r	comm’r	PROPN
ftr-406	514	5	,	,	PUNCT
ftr-406	514	6	t.c	t.c	PROPN
ftr-406	514	7	.	.	PROPN
ftr-406	514	8	memo	memo	NOUN
ftr-406	514	9	.	.	PUNCT
ftr-406	515	1	1982	1982	NUM
ftr-406	515	2	-	-	SYM
ftr-406	515	3	731	731	NUM
ftr-406	515	4	,	,	PUNCT
ftr-406	515	5	45	45	NUM
ftr-406	515	6	t.c.m	t.c.m	NOUN
ftr-406	515	7	.	.	PUNCT
ftr-406	516	1	(	(	PUNCT
ftr-406	516	2	cch	cch	NOUN
ftr-406	516	3	)	)	PUNCT
ftr-406	516	4	363	363	NUM
ftr-406	516	5	(	(	PUNCT
ftr-406	516	6	noting	note	VERB
ftr-406	516	7	the	the	DET
ftr-406	516	8	equivalent	equivalent	ADJ
ftr-406	516	9	treatment	treatment	NOUN
ftr-406	516	10	of	of	ADP
ftr-406	516	11	the	the	DET
ftr-406	516	12	partner	partner	NOUN
ftr-406	516	13	’s	’s	PART
ftr-406	516	14	distributive	distributive	ADJ
ftr-406	516	15	share	share	NOUN
ftr-406	516	16	of	of	ADP
ftr-406	516	17	partnership	partnership	NOUN
ftr-406	516	18	income	income	NOUN
ftr-406	516	19	and	and	CCONJ
ftr-406	516	20	stating	state	VERB
ftr-406	516	21	that	that	SCONJ
ftr-406	516	22	“	"	PUNCT
ftr-406	516	23	any	any	DET
ftr-406	516	24	unfairness	unfairness	NOUN
ftr-406	516	25	in	in	ADP
ftr-406	516	26	taxing	tax	VERB
ftr-406	516	27	a	a	DET
ftr-406	516	28	partner	partner	NOUN
ftr-406	516	29	on	on	ADP
ftr-406	516	30	guaranteed	guarantee	VERB
ftr-406	516	31	payments	payment	NOUN
ftr-406	516	32	that	that	PRON
ftr-406	516	33	he	he	PRON
ftr-406	516	34	neither	neither	CCONJ
ftr-406	516	35	receives	receive	VERB
ftr-406	516	36	nor	nor	CCONJ
ftr-406	516	37	benefits	benefit	NOUN
ftr-406	516	38	from	from	ADP
ftr-406	516	39	results	result	NOUN
ftr-406	516	40	from	from	ADP
ftr-406	516	41	the	the	DET
ftr-406	516	42	conduit	conduit	NOUN
ftr-406	516	43	theory	theory	NOUN
ftr-406	516	44	of	of	ADP
ftr-406	516	45	partnerships	partnership	NOUN
ftr-406	516	46	,	,	PUNCT
ftr-406	516	47	and	and	CCONJ
ftr-406	516	48	is	be	AUX
ftr-406	516	49	a	a	DET
ftr-406	516	50	consequence	consequence	NOUN
ftr-406	516	51	of	of	ADP
ftr-406	516	52	the	the	DET
ftr-406	516	53	taxpayer	taxpayer	NOUN
ftr-406	516	54	’s	’s	PART
ftr-406	516	55	choice	choice	NOUN
ftr-406	516	56	to	to	PART
ftr-406	516	57	do	do	AUX
ftr-406	516	58	business	business	NOUN
ftr-406	516	59	in	in	ADP
ftr-406	516	60	the	the	DET
ftr-406	516	61	partnership	partnership	NOUN
ftr-406	516	62	form	form	NOUN
ftr-406	516	63	”	"	PUNCT
ftr-406	516	64	)	)	PUNCT
ftr-406	516	65	.	.	PUNCT
ftr-406	517	1	although	although	SCONJ
ftr-406	517	2	§	§	PROPN
ftr-406	517	3	707(c	707(c	PROPN
ftr-406	517	4	)	)	PUNCT
ftr-406	517	5	refers	refer	VERB
ftr-406	517	6	to	to	ADP
ftr-406	517	7	a	a	DET
ftr-406	517	8	“	"	PUNCT
ftr-406	517	9	payment	payment	NOUN
ftr-406	517	10	,	,	PUNCT
ftr-406	517	11	”	"	PUNCT
ftr-406	517	12	the	the	DET
ftr-406	517	13	timing	timing	NOUN
ftr-406	517	14	of	of	ADP
ftr-406	517	15	a	a	DET
ftr-406	517	16	guaranteed	guarantee	VERB
ftr-406	517	17	payment	payment	NOUN
ftr-406	517	18	by	by	ADP
ftr-406	517	19	an	an	DET
ftr-406	517	20	accrual	accrual	ADJ
ftr-406	517	21	-	-	PUNCT
ftr-406	517	22	method	method	NOUN
ftr-406	517	23	partnership	partnership	NOUN
ftr-406	517	24	to	to	ADP
ftr-406	517	25	a	a	DET
ftr-406	517	26	cash	cash	NOUN
ftr-406	517	27	-	-	PUNCT
ftr-406	517	28	method	method	NOUN
ftr-406	517	29	partner	partner	NOUN
ftr-406	517	30	is	be	AUX
ftr-406	517	31	unrelated	unrelated	ADJ
ftr-406	517	32	to	to	ADP
ftr-406	517	33	the	the	DET
ftr-406	517	34	time	time	NOUN
ftr-406	517	35	of	of	ADP
ftr-406	517	36	actual	actual	ADJ
ftr-406	517	37	payment	payment	NOUN
ftr-406	517	38	.	.	PUNCT
ftr-406	518	1	the	the	DET
ftr-406	518	2	potential	potential	ADJ
ftr-406	518	3	inconsistency	inconsistency	NOUN
ftr-406	518	4	between	between	ADP
ftr-406	518	5	the	the	DET
ftr-406	518	6	use	use	NOUN
ftr-406	518	7	of	of	ADP
ftr-406	518	8	the	the	DET
ftr-406	518	9	word	word	NOUN
ftr-406	518	10	“	"	PUNCT
ftr-406	518	11	payment	payment	NOUN
ftr-406	518	12	”	"	PUNCT
ftr-406	518	13	in	in	ADP
ftr-406	518	14	§	§	PROPN
ftr-406	518	15	707(c	707(c	PROPN
ftr-406	518	16	)	)	PUNCT
ftr-406	518	17	and	and	CCONJ
ftr-406	518	18	the	the	DET
ftr-406	518	19	timing	timing	NOUN
ftr-406	518	20	rule	rule	NOUN
ftr-406	518	21	under	under	ADP
ftr-406	518	22	§	§	PROPN
ftr-406	518	23	706(a	706(a	NOUN
ftr-406	518	24	)	)	PUNCT
ftr-406	518	25	was	be	AUX
ftr-406	518	26	noted	note	VERB
ftr-406	518	27	immediately	immediately	ADV
ftr-406	518	28	following	follow	VERB
ftr-406	518	29	the	the	DET
ftr-406	518	30	enactment	enactment	NOUN
ftr-406	518	31	of	of	ADP
ftr-406	518	32	subchapter	subchapter	NOUN
ftr-406	519	1	k.	k.	PROPN
ftr-406	519	2	see	see	VERB
ftr-406	519	3	j.	j.	PROPN
ftr-406	519	4	paul	paul	PROPN
ftr-406	519	5	jackson	jackson	PROPN
ftr-406	519	6	,	,	PUNCT
ftr-406	519	7	et	et	PROPN
ftr-406	519	8	al	al	PROPN
ftr-406	519	9	.	.	PROPN
ftr-406	519	10	,	,	PUNCT
ftr-406	519	11	supra	supra	PROPN
ftr-406	519	12	note	note	PROPN
ftr-406	519	13	44	44	NUM
ftr-406	519	14	,	,	PUNCT
ftr-406	519	15	at	at	ADP
ftr-406	519	16	1203	1203	NUM
ftr-406	519	17	.	.	PUNCT
ftr-406	520	1	74	74	NUM
ftr-406	520	2	.	.	PUNCT
ftr-406	521	1	such	such	DET
ftr-406	521	2	a	a	DET
ftr-406	521	3	view	view	NOUN
ftr-406	521	4	would	would	AUX
ftr-406	521	5	be	be	AUX
ftr-406	521	6	consistent	consistent	ADJ
ftr-406	521	7	with	with	ADP
ftr-406	521	8	the	the	DET
ftr-406	521	9	conceptualization	conceptualization	NOUN
ftr-406	521	10	of	of	ADP
ftr-406	521	11	guaranteed	guarantee	VERB
ftr-406	521	12	payments	payment	NOUN
ftr-406	521	13	prior	prior	ADV
ftr-406	521	14	to	to	ADP
ftr-406	521	15	the	the	DET
ftr-406	521	16	1954	1954	NUM
ftr-406	521	17	enactment	enactment	NOUN
ftr-406	521	18	of	of	ADP
ftr-406	521	19	subchapter	subchapter	NOUN
ftr-406	521	20	k.	k.	PROPN
ftr-406	521	21	see	see	VERB
ftr-406	521	22	kahn	kahn	PROPN
ftr-406	521	23	&	&	CCONJ
ftr-406	521	24	cuenin	cuenin	PROPN
ftr-406	521	25	,	,	PUNCT
ftr-406	521	26	supra	supra	PROPN
ftr-406	521	27	note	note	PROPN
ftr-406	521	28	6	6	NUM
ftr-406	521	29	,	,	PUNCT
ftr-406	521	30	at	at	ADP
ftr-406	521	31	409	409	NUM
ftr-406	521	32	.	.	PUNCT
ftr-406	522	1	for	for	ADP
ftr-406	522	2	a	a	DET
ftr-406	522	3	more	more	ADV
ftr-406	522	4	extensive	extensive	ADJ
ftr-406	522	5	discussion	discussion	NOUN
ftr-406	522	6	of	of	ADP
ftr-406	522	7	the	the	DET
ftr-406	522	8	treatment	treatment	NOUN
ftr-406	522	9	of	of	ADP
ftr-406	522	10	guaranteed	guarantee	VERB
ftr-406	522	11	payments	payment	NOUN
ftr-406	522	12	prior	prior	ADV
ftr-406	522	13	to	to	ADP
ftr-406	522	14	the	the	DET
ftr-406	522	15	enactment	enactment	NOUN
ftr-406	522	16	of	of	ADP
ftr-406	522	17	subchapter	subchapter	NOUN
ftr-406	522	18	k	k	NOUN
ftr-406	522	19	,	,	PUNCT
ftr-406	522	20	see	see	VERB
ftr-406	522	21	postlewaite	postlewaite	NOUN
ftr-406	522	22	&	&	CCONJ
ftr-406	522	23	cameron	cameron	PROPN
ftr-406	522	24	,	,	PUNCT
ftr-406	522	25	supra	supra	PROPN
ftr-406	522	26	note	note	PROPN
ftr-406	522	27	2	2	NUM
ftr-406	522	28	,	,	PUNCT
ftr-406	522	29	at	at	ADP
ftr-406	522	30	651	651	NUM
ftr-406	522	31	-	-	SYM
ftr-406	522	32	53	53	NUM
ftr-406	522	33	.	.	PUNCT
ftr-406	523	1	kahn	kahn	PROPN
ftr-406	523	2	and	and	CCONJ
ftr-406	523	3	cuenin	cuenin	NOUN
ftr-406	523	4	acknowledge	acknowledge	VERB
ftr-406	523	5	that	that	SCONJ
ftr-406	523	6	congress	congress	PROPN
ftr-406	523	7	viewed	view	VERB
ftr-406	523	8	the	the	DET
ftr-406	523	9	pre-1954	pre-1954	NOUN
ftr-406	523	10	treatment	treatment	NOUN
ftr-406	523	11	of	of	ADP
ftr-406	523	12	such	such	ADJ
ftr-406	523	13	payments	payment	NOUN
ftr-406	523	14	as	as	ADP
ftr-406	523	15	“	"	PUNCT
ftr-406	523	16	unrealistic	unrealistic	ADJ
ftr-406	523	17	and	and	CCONJ
ftr-406	523	18	unnecessarily	unnecessarily	ADV
ftr-406	523	19	complicated	complicate	VERB
ftr-406	523	20	.	.	PUNCT
ftr-406	523	21	”	"	PUNCT
ftr-406	524	1	kahn	kahn	PROPN
ftr-406	524	2	&	&	CCONJ
ftr-406	524	3	cuenin	cuenin	PROPN
ftr-406	524	4	,	,	PUNCT
ftr-406	524	5	supra	supra	PROPN
ftr-406	524	6	note	note	PROPN
ftr-406	524	7	6	6	NUM
ftr-406	524	8	,	,	PUNCT
ftr-406	524	9	at	at	ADP
ftr-406	524	10	409	409	NUM
ftr-406	524	11	(	(	PUNCT
ftr-406	524	12	citing	cite	VERB
ftr-406	524	13	h.r	h.r	PROPN
ftr-406	524	14	.	.	PROPN
ftr-406	524	15	rep	rep	PROPN
ftr-406	524	16	.	.	PROPN
ftr-406	525	1	no	no	PROPN
ftr-406	525	2	.	.	NOUN
ftr-406	526	1	83	83	NUM
ftr-406	526	2	-	-	SYM
ftr-406	526	3	1337	1337	NUM
ftr-406	526	4	,	,	PUNCT
ftr-406	526	5	at	at	ADP
ftr-406	526	6	68	68	NUM
ftr-406	526	7	(	(	PUNCT
ftr-406	526	8	1954	1954	NUM
ftr-406	526	9	)	)	PUNCT
ftr-406	526	10	,	,	PUNCT
ftr-406	526	11	reprinted	reprint	VERB
ftr-406	526	12	in	in	ADP
ftr-406	526	13	1954	1954	NUM
ftr-406	526	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-406	526	15	.	.	PUNCT
ftr-406	526	16	4017	4017	NUM
ftr-406	526	17	,	,	PUNCT
ftr-406	526	18	4094	4094	NUM
ftr-406	526	19	)	)	PUNCT
ftr-406	526	20	.	.	PUNCT
ftr-406	527	1	nevertheless	nevertheless	ADV
ftr-406	527	2	,	,	PUNCT
ftr-406	527	3	they	they	PRON
ftr-406	527	4	insist	insist	VERB
ftr-406	527	5	congress	congress	PROPN
ftr-406	527	6	intended	intend	VERB
ftr-406	527	7	to	to	PART
ftr-406	527	8	retain	retain	VERB
ftr-406	527	9	this	this	DET
ftr-406	527	10	earlier	early	ADJ
ftr-406	527	11	conceptualization	conceptualization	NOUN
ftr-406	527	12	rather	rather	ADV
ftr-406	527	13	than	than	ADP
ftr-406	527	14	treat	treat	VERB
ftr-406	527	15	guaranteed	guarantee	VERB
ftr-406	527	16	payments	payment	NOUN
ftr-406	527	17	as	as	ADP
ftr-406	527	18	payments	payment	NOUN
ftr-406	527	19	to	to	ADP
ftr-406	527	20	a	a	DET
ftr-406	527	21	third	third	ADJ
ftr-406	527	22	party	party	NOUN
ftr-406	527	23	for	for	ADP
ftr-406	527	24	all	all	DET
ftr-406	527	25	purposes	purpose	NOUN
ftr-406	527	26	.	.	PUNCT
ftr-406	528	1	although	although	SCONJ
ftr-406	528	2	they	they	PRON
ftr-406	528	3	may	may	AUX
ftr-406	528	4	be	be	AUX
ftr-406	528	5	correct	correct	ADJ
ftr-406	528	6	with	with	ADP
ftr-406	528	7	regard	regard	NOUN
ftr-406	528	8	to	to	ADP
ftr-406	528	9	congress	congress	PROPN
ftr-406	528	10	’s	’s	PART
ftr-406	528	11	original	original	ADJ
ftr-406	528	12	intent	intent	NOUN
ftr-406	528	13	(	(	PUNCT
ftr-406	528	14	see	see	VERB
ftr-406	528	15	infra	infra	NOUN
ftr-406	528	16	note	note	VERB
ftr-406	528	17	149	149	NUM
ftr-406	528	18	)	)	PUNCT
ftr-406	528	19	,	,	PUNCT
ftr-406	528	20	the	the	DET
ftr-406	528	21	courts	court	NOUN
ftr-406	528	22	have	have	AUX
ftr-406	528	23	not	not	PART
ftr-406	528	24	interpreted	interpret	VERB
ftr-406	528	25	§	§	PROPN
ftr-406	528	26	707(c	707(c	PROPN
ftr-406	528	27	)	)	PUNCT
ftr-406	528	28	in	in	ADP
ftr-406	528	29	this	this	DET
ftr-406	528	30	manner	manner	NOUN
ftr-406	528	31	.	.	PUNCT
ftr-406	529	1	income	income	NOUN
ftr-406	529	2	is	be	AUX
ftr-406	529	3	interpreted	interpret	VERB
ftr-406	529	4	as	as	ADP
ftr-406	529	5	evidence	evidence	NOUN
ftr-406	529	6	of	of	ADP
ftr-406	529	7	congressional	congressional	ADJ
ftr-406	529	8	intent	intent	NOUN
ftr-406	529	9	to	to	PART
ftr-406	529	10	treat	treat	VERB
ftr-406	529	11	a	a	DET
ftr-406	529	12	guaranteed	guarantee	VERB
ftr-406	529	13	payment	payment	NOUN
ftr-406	529	14	as	as	ADP
ftr-406	529	15	a	a	DET
ftr-406	529	16	distribution	distribution	NOUN
ftr-406	529	17	of	of	ADP
ftr-406	529	18	partnership	partnership	NOUN
ftr-406	529	19	property	property	NOUN
ftr-406	529	20	.	.	PUNCT
ftr-406	530	1	however	however	ADV
ftr-406	530	2	,	,	PUNCT
ftr-406	530	3	the	the	DET
ftr-406	530	4	similarity	similarity	NOUN
ftr-406	530	5	of	of	ADP
ftr-406	530	6	rules	rule	NOUN
ftr-406	530	7	regarding	regard	VERB
ftr-406	530	8	the	the	DET
ftr-406	530	9	timing	timing	NOUN
ftr-406	530	10	of	of	ADP
ftr-406	530	11	income	income	NOUN
ftr-406	530	12	resulting	result	VERB
ftr-406	530	13	from	from	ADP
ftr-406	530	14	guaranteed	guarantee	VERB
ftr-406	530	15	payments	payment	NOUN
ftr-406	530	16	and	and	CCONJ
ftr-406	530	17	distributive	distributive	ADJ
ftr-406	530	18	shares	share	NOUN
ftr-406	530	19	of	of	ADP
ftr-406	530	20	partnership	partnership	NOUN
ftr-406	530	21	income	income	NOUN
ftr-406	530	22	are	be	AUX
ftr-406	530	23	largely	largely	ADV
ftr-406	530	24	irrelevant	irrelevant	ADJ
ftr-406	530	25	to	to	ADP
ftr-406	530	26	any	any	DET
ftr-406	530	27	connection	connection	NOUN
ftr-406	530	28	between	between	ADP
ftr-406	530	29	guaranteed	guarantee	VERB
ftr-406	530	30	payments	payment	NOUN
ftr-406	530	31	and	and	CCONJ
ftr-406	530	32	distributions	distribution	NOUN
ftr-406	530	33	of	of	ADP
ftr-406	530	34	partnership	partnership	NOUN
ftr-406	530	35	property	property	NOUN
ftr-406	530	36	.	.	PUNCT
ftr-406	531	1	a	a	DET
ftr-406	531	2	partner	partner	NOUN
ftr-406	531	3	includes	include	VERB
ftr-406	531	4	his	his	PRON
ftr-406	531	5	distributive	distributive	ADJ
ftr-406	531	6	share	share	NOUN
ftr-406	531	7	of	of	ADP
ftr-406	531	8	partnership	partnership	NOUN
ftr-406	531	9	income	income	NOUN
ftr-406	531	10	in	in	ADP
ftr-406	531	11	gross	gross	ADJ
ftr-406	531	12	income	income	NOUN
ftr-406	531	13	whether	whether	SCONJ
ftr-406	531	14	or	or	CCONJ
ftr-406	531	15	not	not	PART
ftr-406	531	16	he	he	PRON
ftr-406	531	17	receives	receive	VERB
ftr-406	531	18	a	a	DET
ftr-406	531	19	distribution	distribution	NOUN
ftr-406	531	20	of	of	ADP
ftr-406	531	21	partnership	partnership	NOUN
ftr-406	531	22	property	property	NOUN
ftr-406	531	23	from	from	ADP
ftr-406	531	24	the	the	DET
ftr-406	531	25	partnership	partnership	NOUN
ftr-406	531	26	during	during	ADP
ftr-406	531	27	the	the	DET
ftr-406	531	28	year	year	NOUN
ftr-406	531	29	.	.	PUNCT
ftr-406	532	1	similarly	similarly	ADV
ftr-406	532	2	,	,	PUNCT
ftr-406	532	3	a	a	DET
ftr-406	532	4	cash	cash	NOUN
ftr-406	532	5	-	-	PUNCT
ftr-406	532	6	method	method	NOUN
ftr-406	532	7	partner	partner	NOUN
ftr-406	532	8	includes	include	VERB
ftr-406	532	9	a	a	DET
ftr-406	532	10	guaranteed	guarantee	VERB
ftr-406	532	11	payment	payment	NOUN
ftr-406	532	12	in	in	ADP
ftr-406	532	13	gross	gross	ADJ
ftr-406	532	14	income	income	NOUN
ftr-406	532	15	whether	whether	SCONJ
ftr-406	532	16	or	or	CCONJ
ftr-406	532	17	not	not	PART
ftr-406	532	18	he	he	PRON
ftr-406	532	19	receives	receive	VERB
ftr-406	532	20	property	property	NOUN
ftr-406	532	21	,	,	PUNCT
ftr-406	532	22	either	either	CCONJ
ftr-406	532	23	in	in	ADP
ftr-406	532	24	cash	cash	NOUN
ftr-406	532	25	or	or	CCONJ
ftr-406	532	26	in	in	ADP
ftr-406	532	27	-	-	PUNCT
ftr-406	532	28	kind	kind	NOUN
ftr-406	532	29	,	,	PUNCT
ftr-406	532	30	from	from	ADP
ftr-406	532	31	an	an	DET
ftr-406	532	32	accrual	accrual	ADJ
ftr-406	532	33	-	-	PUNCT
ftr-406	532	34	method	method	NOUN
ftr-406	532	35	partnership	partnership	NOUN
ftr-406	532	36	during	during	ADP
ftr-406	532	37	the	the	DET
ftr-406	532	38	year	year	NOUN
ftr-406	532	39	in	in	ADP
ftr-406	532	40	satisfaction	satisfaction	NOUN
ftr-406	532	41	of	of	ADP
ftr-406	532	42	that	that	DET
ftr-406	532	43	guaranteed	guarantee	VERB
ftr-406	532	44	payment	payment	NOUN
ftr-406	532	45	.	.	PUNCT
ftr-406	533	1	nevertheless	nevertheless	ADV
ftr-406	533	2	,	,	PUNCT
ftr-406	533	3	this	this	DET
ftr-406	533	4	observation	observation	NOUN
ftr-406	533	5	implies	imply	VERB
ftr-406	533	6	little	little	ADJ
ftr-406	533	7	,	,	PUNCT
ftr-406	533	8	if73	if73	PROPN
ftr-406	533	9	anything	anything	PRON
ftr-406	533	10	,	,	PUNCT
ftr-406	533	11	about	about	ADP
ftr-406	533	12	the	the	DET
ftr-406	533	13	treatment	treatment	NOUN
ftr-406	533	14	of	of	ADP
ftr-406	533	15	a	a	DET
ftr-406	533	16	guaranteed	guarantee	VERB
ftr-406	533	17	payment	payment	NOUN
ftr-406	533	18	as	as	ADP
ftr-406	533	19	a	a	DET
ftr-406	533	20	distribution	distribution	NOUN
ftr-406	533	21	of	of	ADP
ftr-406	533	22	partnership	partnership	NOUN
ftr-406	533	23	property	property	NOUN
ftr-406	533	24	.	.	PUNCT
ftr-406	534	1	the	the	DET
ftr-406	534	2	similarity	similarity	NOUN
ftr-406	534	3	of	of	ADP
ftr-406	534	4	guaranteed	guarantee	VERB
ftr-406	534	5	payments	payment	NOUN
ftr-406	534	6	and	and	CCONJ
ftr-406	534	7	distributive	distributive	ADJ
ftr-406	534	8	shares	share	NOUN
ftr-406	534	9	of	of	ADP
ftr-406	534	10	partnership	partnership	NOUN
ftr-406	534	11	income	income	NOUN
ftr-406	534	12	becomes	become	VERB
ftr-406	534	13	relevant	relevant	ADJ
ftr-406	534	14	to	to	ADP
ftr-406	534	15	a	a	DET
ftr-406	534	16	conclusion	conclusion	NOUN
ftr-406	534	17	that	that	SCONJ
ftr-406	534	18	guaranteed	guarantee	VERB
ftr-406	534	19	payments	payment	NOUN
ftr-406	534	20	should	should	AUX
ftr-406	534	21	be	be	AUX
ftr-406	534	22	treated	treat	VERB
ftr-406	534	23	in	in	ADP
ftr-406	534	24	a	a	DET
ftr-406	534	25	manner	manner	NOUN
ftr-406	534	26	similar	similar	ADJ
ftr-406	534	27	to	to	ADP
ftr-406	534	28	distributions	distribution	NOUN
ftr-406	534	29	of	of	ADP
ftr-406	534	30	partnership	partnership	NOUN
ftr-406	534	31	property	property	NOUN
ftr-406	534	32	only	only	ADV
ftr-406	534	33	if	if	SCONJ
ftr-406	534	34	a	a	DET
ftr-406	534	35	guaranteed	guarantee	VERB
ftr-406	534	36	payment	payment	NOUN
ftr-406	534	37	is	be	AUX
ftr-406	534	38	conceptualized	conceptualize	VERB
ftr-406	534	39	as	as	ADP
ftr-406	534	40	a	a	DET
ftr-406	534	41	special	special	ADJ
ftr-406	534	42	allocation	allocation	NOUN
ftr-406	534	43	of	of	ADP
ftr-406	534	44	partnership	partnership	NOUN
ftr-406	534	45	income	income	NOUN
ftr-406	534	46	and	and	CCONJ
ftr-406	534	47	a	a	DET
ftr-406	534	48	simultaneous	simultaneous	ADJ
ftr-406	534	49	(	(	PUNCT
ftr-406	534	50	or	or	CCONJ
ftr-406	534	51	subsequent	subsequent	ADJ
ftr-406	534	52	distribution	distribution	NOUN
ftr-406	534	53	)	)	PUNCT
ftr-406	534	54	of	of	ADP
ftr-406	534	55	partnership	partnership	NOUN
ftr-406	534	56	property	property	NOUN
ftr-406	534	57	.	.	PUNCT
ftr-406	535	1	kahn	kahn	PROPN
ftr-406	535	2	and	and	CCONJ
ftr-406	535	3	cuenin	cuenin	NOUN
ftr-406	535	4	are	be	AUX
ftr-406	535	5	supported	support	VERB
ftr-406	535	6	in	in	ADP
ftr-406	535	7	this74	this74	PROPN
ftr-406	535	8	362	362	NUM
ftr-406	535	9	florida	florida	PROPN
ftr-406	535	10	tax	tax	NOUN
ftr-406	535	11	review	review	NOUN
ftr-406	536	1	[	[	X
ftr-406	536	2	v0l.7:6	v0l.7:6	NOUN
ftr-406	536	3	75	75	NUM
ftr-406	536	4	.	.	PUNCT
ftr-406	537	1	regs	regs	PROPN
ftr-406	537	2	.	.	PUNCT
ftr-406	538	1	§	§	PROPN
ftr-406	538	2	1.707	1.707	NUM
ftr-406	538	3	-	-	SYM
ftr-406	538	4	1(c	1(c	NUM
ftr-406	538	5	)	)	PUNCT
ftr-406	538	6	.	.	PUNCT
ftr-406	539	1	interestingly	interestingly	ADV
ftr-406	539	2	,	,	PUNCT
ftr-406	539	3	the	the	DET
ftr-406	539	4	statement	statement	NOUN
ftr-406	539	5	in	in	ADP
ftr-406	539	6	the	the	DET
ftr-406	539	7	regulations	regulation	NOUN
ftr-406	539	8	that	that	SCONJ
ftr-406	539	9	“	"	PUNCT
ftr-406	539	10	guaranteed	guarantee	VERB
ftr-406	539	11	payments	payment	NOUN
ftr-406	539	12	are	be	AUX
ftr-406	539	13	regarded	regard	VERB
ftr-406	539	14	as	as	ADP
ftr-406	539	15	a	a	DET
ftr-406	539	16	partner	partner	NOUN
ftr-406	539	17	’s	’s	PART
ftr-406	539	18	distributive	distributive	ADJ
ftr-406	539	19	share	share	NOUN
ftr-406	539	20	of	of	ADP
ftr-406	539	21	ordinary	ordinary	ADJ
ftr-406	539	22	income	income	NOUN
ftr-406	539	23	”	"	PUNCT
ftr-406	539	24	is	be	AUX
ftr-406	539	25	seemingly	seemingly	ADV
ftr-406	539	26	inconsistent	inconsistent	ADJ
ftr-406	539	27	with	with	ADP
ftr-406	539	28	statements	statement	NOUN
ftr-406	539	29	included	include	VERB
ftr-406	539	30	in	in	ADP
ftr-406	539	31	the	the	DET
ftr-406	539	32	legislative	legislative	ADJ
ftr-406	539	33	history	history	NOUN
ftr-406	539	34	.	.	PUNCT
ftr-406	540	1	both	both	CCONJ
ftr-406	540	2	the	the	DET
ftr-406	540	3	house	house	PROPN
ftr-406	540	4	and	and	CCONJ
ftr-406	540	5	senate	senate	PROPN
ftr-406	540	6	reports	report	NOUN
ftr-406	540	7	regarding	regard	VERB
ftr-406	540	8	§	§	PROPN
ftr-406	540	9	707	707	NUM
ftr-406	540	10	state	state	NOUN
ftr-406	540	11	that	that	SCONJ
ftr-406	540	12	“	"	PUNCT
ftr-406	540	13	[	[	X
ftr-406	540	14	t]he	t]he	ADJ
ftr-406	540	15	amount	amount	NOUN
ftr-406	540	16	of	of	ADP
ftr-406	540	17	such	such	ADJ
ftr-406	540	18	payment	payment	NOUN
ftr-406	540	19	shall	shall	AUX
ftr-406	540	20	be	be	AUX
ftr-406	540	21	included	include	VERB
ftr-406	540	22	in	in	ADP
ftr-406	540	23	the	the	DET
ftr-406	540	24	partner	partner	NOUN
ftr-406	540	25	’s	’s	PART
ftr-406	540	26	gross	gross	ADJ
ftr-406	540	27	income	income	NOUN
ftr-406	540	28	,	,	PUNCT
ftr-406	540	29	and	and	CCONJ
ftr-406	540	30	shall	shall	AUX
ftr-406	540	31	not	not	PART
ftr-406	540	32	be	be	AUX
ftr-406	540	33	considered	consider	VERB
ftr-406	540	34	a	a	DET
ftr-406	540	35	distributive	distributive	ADJ
ftr-406	540	36	share	share	NOUN
ftr-406	540	37	of	of	ADP
ftr-406	540	38	partnership	partnership	NOUN
ftr-406	540	39	income	income	NOUN
ftr-406	540	40	.	.	PUNCT
ftr-406	540	41	”	"	PUNCT
ftr-406	541	1	h.r	h.r	PROPN
ftr-406	541	2	.	.	PROPN
ftr-406	541	3	rep	rep	PROPN
ftr-406	541	4	.	.	PROPN
ftr-406	541	5	no	no	PROPN
ftr-406	541	6	.	.	NOUN
ftr-406	541	7	83	83	NUM
ftr-406	541	8	-	-	SYM
ftr-406	541	9	1337	1337	NUM
ftr-406	541	10	,	,	PUNCT
ftr-406	541	11	at	at	ADP
ftr-406	541	12	a227	a227	PROPN
ftr-406	541	13	(	(	PUNCT
ftr-406	541	14	1954	1954	NUM
ftr-406	541	15	)	)	PUNCT
ftr-406	541	16	,	,	PUNCT
ftr-406	541	17	reprinted	reprint	VERB
ftr-406	541	18	in	in	ADP
ftr-406	541	19	1954	1954	NUM
ftr-406	541	20	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-406	541	21	.	.	PUNCT
ftr-406	541	22	4017	4017	NUM
ftr-406	541	23	,	,	PUNCT
ftr-406	541	24	4367	4367	NUM
ftr-406	541	25	;	;	PUNCT
ftr-406	541	26	s.	s.	PROPN
ftr-406	541	27	rep	rep	PROPN
ftr-406	541	28	.	.	PROPN
ftr-406	542	1	no	no	PROPN
ftr-406	542	2	.	.	NOUN
ftr-406	543	1	83	83	NUM
ftr-406	543	2	-	-	SYM
ftr-406	543	3	1622	1622	NUM
ftr-406	543	4	,	,	PUNCT
ftr-406	543	5	at	at	ADP
ftr-406	543	6	387	387	NUM
ftr-406	543	7	(	(	PUNCT
ftr-406	543	8	1954	1954	NUM
ftr-406	543	9	)	)	PUNCT
ftr-406	543	10	,	,	PUNCT
ftr-406	543	11	reprinted	reprint	VERB
ftr-406	543	12	in	in	ADP
ftr-406	543	13	1954	1954	NUM
ftr-406	543	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-406	543	15	.	.	PUNCT
ftr-406	543	16	4621	4621	NUM
ftr-406	543	17	,	,	PUNCT
ftr-406	543	18	5029	5029	NUM
ftr-406	543	19	.	.	PUNCT
ftr-406	544	1	76	76	NUM
ftr-406	544	2	.	.	PUNCT
ftr-406	544	3	regs	regs	PROPN
ftr-406	544	4	.	.	PUNCT
ftr-406	545	1	§	§	PROPN
ftr-406	545	2	1.707	1.707	NUM
ftr-406	545	3	-	-	SYM
ftr-406	545	4	1(c	1(c	NUM
ftr-406	545	5	)	)	PUNCT
ftr-406	545	6	.	.	PUNCT
ftr-406	546	1	kahn	kahn	PROPN
ftr-406	546	2	&	&	CCONJ
ftr-406	546	3	cuenin	cuenin	PROPN
ftr-406	546	4	,	,	PUNCT
ftr-406	546	5	supra	supra	PROPN
ftr-406	546	6	note	note	PROPN
ftr-406	546	7	6	6	NUM
ftr-406	546	8	,	,	PUNCT
ftr-406	546	9	at	at	ADP
ftr-406	546	10	415	415	NUM
ftr-406	546	11	.	.	PUNCT
ftr-406	547	1	in	in	ADP
ftr-406	547	2	addition	addition	NOUN
ftr-406	547	3	,	,	PUNCT
ftr-406	547	4	the	the	DET
ftr-406	547	5	regulations	regulation	NOUN
ftr-406	547	6	dictate	dictate	VERB
ftr-406	547	7	that	that	SCONJ
ftr-406	547	8	a	a	DET
ftr-406	547	9	guaranteed	guarantee	VERB
ftr-406	547	10	payment	payment	NOUN
ftr-406	547	11	can	can	AUX
ftr-406	547	12	not	not	PART
ftr-406	547	13	qualify	qualify	VERB
ftr-406	547	14	for	for	ADP
ftr-406	547	15	the	the	DET
ftr-406	547	16	sick	sick	ADJ
ftr-406	547	17	pay	pay	NOUN
ftr-406	547	18	exclusion	exclusion	NOUN
ftr-406	547	19	under	under	ADP
ftr-406	547	20	prior	prior	ADJ
ftr-406	547	21	law	law	NOUN
ftr-406	547	22	at	at	ADP
ftr-406	547	23	§	§	PROPN
ftr-406	547	24	105(d	105(d	PROPN
ftr-406	547	25	)	)	PUNCT
ftr-406	547	26	and	and	CCONJ
ftr-406	547	27	that	that	SCONJ
ftr-406	547	28	a	a	DET
ftr-406	547	29	partner	partner	NOUN
ftr-406	547	30	who	who	PRON
ftr-406	547	31	receives	receive	VERB
ftr-406	547	32	a	a	DET
ftr-406	547	33	guaranteed	guarantee	VERB
ftr-406	547	34	payment	payment	NOUN
ftr-406	547	35	is	be	AUX
ftr-406	547	36	not	not	PART
ftr-406	547	37	regarded	regard	VERB
ftr-406	547	38	as	as	ADP
ftr-406	547	39	an	an	DET
ftr-406	547	40	employee	employee	NOUN
ftr-406	547	41	for	for	ADP
ftr-406	547	42	purposes	purpose	NOUN
ftr-406	547	43	of	of	ADP
ftr-406	547	44	employee	employee	NOUN
ftr-406	547	45	withholding	withholding	NOUN
ftr-406	547	46	and	and	CCONJ
ftr-406	547	47	deferred	deferred	ADJ
ftr-406	547	48	compensation	compensation	NOUN
ftr-406	547	49	.	.	PUNCT
ftr-406	548	1	77	77	NUM
ftr-406	548	2	.	.	PUNCT
ftr-406	549	1	kahn	kahn	PROPN
ftr-406	549	2	and	and	CCONJ
ftr-406	549	3	cuenin	cuenin	PROPN
ftr-406	549	4	note	note	VERB
ftr-406	549	5	that	that	SCONJ
ftr-406	549	6	no	no	DET
ftr-406	549	7	similar	similar	ADJ
ftr-406	549	8	limitations	limitation	NOUN
ftr-406	549	9	exist	exist	VERB
ftr-406	549	10	under	under	ADP
ftr-406	549	11	§	§	PROPN
ftr-406	549	12	707(a	707(a	PROPN
ftr-406	549	13	)	)	PUNCT
ftr-406	549	14	,	,	PUNCT
ftr-406	549	15	thereby	thereby	ADV
ftr-406	549	16	suggesting	suggest	VERB
ftr-406	549	17	that	that	SCONJ
ftr-406	549	18	the	the	DET
ftr-406	549	19	limiting	limit	VERB
ftr-406	549	20	language	language	NOUN
ftr-406	549	21	of	of	ADP
ftr-406	549	22	§	§	PROPN
ftr-406	549	23	707(c	707(c	PROPN
ftr-406	549	24	)	)	PUNCT
ftr-406	549	25	was	be	AUX
ftr-406	549	26	intended	intend	VERB
ftr-406	549	27	to	to	PART
ftr-406	549	28	have	have	VERB
ftr-406	549	29	some	some	DET
ftr-406	549	30	significance	significance	NOUN
ftr-406	549	31	.	.	PUNCT
ftr-406	550	1	however	however	ADV
ftr-406	550	2	,	,	PUNCT
ftr-406	550	3	the	the	DET
ftr-406	550	4	question	question	NOUN
ftr-406	550	5	is	be	AUX
ftr-406	550	6	not	not	PART
ftr-406	550	7	whether	whether	SCONJ
ftr-406	550	8	a	a	DET
ftr-406	550	9	difference	difference	NOUN
ftr-406	550	10	exists	exist	VERB
ftr-406	550	11	between	between	ADP
ftr-406	550	12	§	§	PROPN
ftr-406	550	13	§	§	PROPN
ftr-406	550	14	707(a	707(a	PROPN
ftr-406	550	15	)	)	PUNCT
ftr-406	550	16	and	and	CCONJ
ftr-406	550	17	707(c	707(c	PROPN
ftr-406	550	18	)	)	PUNCT
ftr-406	550	19	,	,	PUNCT
ftr-406	550	20	but	but	CCONJ
ftr-406	550	21	whether	whether	SCONJ
ftr-406	550	22	the	the	DET
ftr-406	550	23	statutory	statutory	ADJ
ftr-406	550	24	and	and	CCONJ
ftr-406	550	25	non	non	ADJ
ftr-406	550	26	-	-	ADJ
ftr-406	550	27	statutory	statutory	ADJ
ftr-406	550	28	exclusions	exclusion	NOUN
ftr-406	550	29	can	can	AUX
ftr-406	550	30	be	be	AUX
ftr-406	550	31	reconciled	reconcile	VERB
ftr-406	550	32	with	with	ADP
ftr-406	550	33	the	the	DET
ftr-406	550	34	treatment	treatment	NOUN
ftr-406	550	35	of	of	ADP
ftr-406	550	36	guaranteed	guarantee	VERB
ftr-406	550	37	payments	payment	NOUN
ftr-406	550	38	as	as	ADP
ftr-406	550	39	distributions	distribution	NOUN
ftr-406	550	40	of	of	ADP
ftr-406	550	41	partnership	partnership	NOUN
ftr-406	550	42	property	property	NOUN
ftr-406	550	43	.	.	PUNCT
ftr-406	551	1	78	78	NUM
ftr-406	551	2	.	.	PUNCT
ftr-406	552	1	regs	regs	PROPN
ftr-406	552	2	.	.	PUNCT
ftr-406	553	1	§	§	PROPN
ftr-406	553	2	1.704	1.704	NUM
ftr-406	553	3	-	-	NUM
ftr-406	553	4	1(b)(2)(iv)(o	1(b)(2)(iv)(o	NUM
ftr-406	553	5	)	)	PUNCT
ftr-406	553	6	.	.	PUNCT
ftr-406	554	1	kahn	kahn	PROPN
ftr-406	554	2	&	&	CCONJ
ftr-406	554	3	cuenin	cuenin	PROPN
ftr-406	554	4	,	,	PUNCT
ftr-406	554	5	supra	supra	PROPN
ftr-406	554	6	note	note	PROPN
ftr-406	554	7	6	6	NUM
ftr-406	554	8	,	,	PUNCT
ftr-406	554	9	at	at	ADP
ftr-406	554	10	418	418	NUM
ftr-406	554	11	.	.	PUNCT
ftr-406	555	1	while	while	SCONJ
ftr-406	555	2	the	the	DET
ftr-406	555	3	regulations	regulation	NOUN
ftr-406	555	4	under	under	ADP
ftr-406	555	5	§	§	PROPN
ftr-406	555	6	704	704	NUM
ftr-406	555	7	dictate	dictate	VERB
ftr-406	555	8	the	the	DET
ftr-406	555	9	treatment	treatment	NOUN
ftr-406	555	10	of	of	ADP
ftr-406	555	11	guaranteed	guarantee	VERB
ftr-406	555	12	payments	payment	NOUN
ftr-406	555	13	for	for	ADP
ftr-406	555	14	capital	capital	NOUN
ftr-406	555	15	account	account	NOUN
ftr-406	555	16	purposes	purpose	NOUN
ftr-406	555	17	,	,	PUNCT
ftr-406	555	18	their	their	PRON
ftr-406	555	19	guidance	guidance	NOUN
ftr-406	555	20	is	be	AUX
ftr-406	555	21	meager	meager	ADJ
ftr-406	555	22	at	at	ADP
ftr-406	555	23	best	well	ADV
ftr-406	555	24	.	.	PUNCT
ftr-406	556	1	regulation	regulation	NOUN
ftr-406	556	2	§	§	NOUN
ftr-406	556	3	1.704	1.704	NUM
ftr-406	556	4	-	-	SYM
ftr-406	556	5	1(b)(2)(iv)(o	1(b)(2)(iv)(o	NUM
ftr-406	556	6	)	)	PUNCT
ftr-406	556	7	,	,	PUNCT
ftr-406	556	8	which	which	PRON
ftr-406	556	9	addresses	address	VERB
ftr-406	556	10	guaranteed	guarantee	VERB
ftr-406	556	11	payments	payment	NOUN
ftr-406	556	12	,	,	PUNCT
ftr-406	556	13	provides	provide	VERB
ftr-406	556	14	nothing	nothing	PRON
ftr-406	556	15	more	more	ADJ
ftr-406	556	16	than	than	ADP
ftr-406	556	17	an	an	DET
ftr-406	556	18	instruction	instruction	NOUN
ftr-406	556	19	consistent	consistent	ADJ
ftr-406	556	20	with	with	ADP
ftr-406	556	21	a	a	DET
ftr-406	556	22	conceptualization	conceptualization	NOUN
ftr-406	556	23	of	of	ADP
ftr-406	556	24	guaranteed	guarantee	VERB
ftr-406	556	25	payments	payment	NOUN
ftr-406	556	26	as	as	ADP
ftr-406	556	27	transfers	transfer	NOUN
ftr-406	556	28	in	in	ADP
ftr-406	556	29	cash	cash	NOUN
ftr-406	556	30	.	.	PUNCT
ftr-406	557	1	under	under	ADP
ftr-406	557	2	this	this	DET
ftr-406	557	3	regulation	regulation	NOUN
ftr-406	557	4	,	,	PUNCT
ftr-406	557	5	the	the	DET
ftr-406	557	6	recipient	recipient	NOUN
ftr-406	557	7	partner	partner	NOUN
ftr-406	557	8	’s	’s	PART
ftr-406	557	9	capital	capital	NOUN
ftr-406	557	10	account	account	NOUN
ftr-406	557	11	is	be	AUX
ftr-406	557	12	adjusted	adjust	VERB
ftr-406	557	13	only	only	ADV
ftr-406	557	14	by	by	ADP
ftr-406	557	15	his	his	PRON
ftr-406	557	16	share	share	NOUN
ftr-406	557	17	of	of	ADP
ftr-406	557	18	the	the	DET
ftr-406	557	19	partnership	partnership	NOUN
ftr-406	557	20	’s	’s	PART
ftr-406	557	21	“	"	PUNCT
ftr-406	557	22	deduction	deduction	NOUN
ftr-406	557	23	,	,	PUNCT
ftr-406	557	24	loss	loss	NOUN
ftr-406	557	25	,	,	PUNCT
ftr-406	557	26	or	or	CCONJ
ftr-406	557	27	other	other	ADJ
ftr-406	557	28	downward	downward	ADJ
ftr-406	557	29	capital	capital	NOUN
ftr-406	557	30	account	account	NOUN
ftr-406	557	31	adjustment	adjustment	NOUN
ftr-406	557	32	endeavor	endeavor	NOUN
ftr-406	557	33	by	by	ADP
ftr-406	557	34	the	the	DET
ftr-406	557	35	regulatory	regulatory	ADJ
ftr-406	557	36	statement	statement	NOUN
ftr-406	557	37	that	that	SCONJ
ftr-406	557	38	,	,	PUNCT
ftr-406	557	39	with	with	ADP
ftr-406	557	40	certain	certain	ADJ
ftr-406	557	41	exceptions	exception	NOUN
ftr-406	557	42	,	,	PUNCT
ftr-406	557	43	“	"	PUNCT
ftr-406	557	44	guaranteed	guarantee	VERB
ftr-406	557	45	payments	payment	NOUN
ftr-406	557	46	are	be	AUX
ftr-406	557	47	regarded	regard	VERB
ftr-406	557	48	as	as	ADP
ftr-406	557	49	a	a	DET
ftr-406	557	50	partner	partner	NOUN
ftr-406	557	51	’s	’s	PART
ftr-406	557	52	distributive	distributive	ADJ
ftr-406	557	53	share	share	NOUN
ftr-406	557	54	of	of	ADP
ftr-406	557	55	ordinary	ordinary	ADJ
ftr-406	557	56	income	income	NOUN
ftr-406	557	57	.	.	PUNCT
ftr-406	558	1	”75	”75	PROPN
ftr-406	558	2	however	however	ADV
ftr-406	558	3	,	,	PUNCT
ftr-406	558	4	kahn	kahn	PROPN
ftr-406	558	5	and	and	CCONJ
ftr-406	558	6	cuenin	cuenin	PROPN
ftr-406	558	7	must	must	AUX
ftr-406	558	8	confront	confront	VERB
ftr-406	558	9	the	the	DET
ftr-406	558	10	fact	fact	NOUN
ftr-406	558	11	that	that	SCONJ
ftr-406	558	12	the	the	DET
ftr-406	558	13	explicit	explicit	ADJ
ftr-406	558	14	statutory	statutory	ADJ
ftr-406	558	15	limitations	limitation	NOUN
ftr-406	558	16	contained	contain	VERB
ftr-406	558	17	in	in	ADP
ftr-406	558	18	the	the	DET
ftr-406	558	19	language	language	NOUN
ftr-406	558	20	of	of	ADP
ftr-406	558	21	section	section	NOUN
ftr-406	558	22	707(c	707(c	PROPN
ftr-406	558	23	)	)	PUNCT
ftr-406	558	24	are	be	AUX
ftr-406	558	25	not	not	PART
ftr-406	558	26	exclusive	exclusive	ADJ
ftr-406	558	27	.	.	PUNCT
ftr-406	559	1	for	for	ADP
ftr-406	559	2	example	example	NOUN
ftr-406	559	3	,	,	PUNCT
ftr-406	559	4	the	the	DET
ftr-406	559	5	regulations	regulation	NOUN
ftr-406	559	6	provide	provide	VERB
ftr-406	559	7	that	that	SCONJ
ftr-406	559	8	guaranteed	guarantee	VERB
ftr-406	559	9	payments	payment	NOUN
ftr-406	559	10	do	do	AUX
ftr-406	559	11	not	not	PART
ftr-406	559	12	constitute	constitute	VERB
ftr-406	559	13	an	an	DET
ftr-406	559	14	interest	interest	NOUN
ftr-406	559	15	in	in	ADP
ftr-406	559	16	partnership	partnership	NOUN
ftr-406	559	17	profits	profit	NOUN
ftr-406	559	18	for	for	ADP
ftr-406	559	19	purposes	purpose	NOUN
ftr-406	559	20	of	of	ADP
ftr-406	559	21	sections	section	NOUN
ftr-406	559	22	706(b)(3	706(b)(3	NOUN
ftr-406	559	23	)	)	PUNCT
ftr-406	559	24	,	,	PUNCT
ftr-406	559	25	707(b	707(b	PROPN
ftr-406	559	26	)	)	PUNCT
ftr-406	559	27	,	,	PUNCT
ftr-406	559	28	and	and	CCONJ
ftr-406	559	29	708(b	708(b	NOUN
ftr-406	559	30	)	)	PUNCT
ftr-406	559	31	.	.	PUNCT
ftr-406	560	1	these	these	DET
ftr-406	560	2	provisions	provision	NOUN
ftr-406	560	3	are	be	AUX
ftr-406	560	4	each	each	DET
ftr-406	560	5	concerned	concerned	ADJ
ftr-406	560	6	with76	with76	NOUN
ftr-406	560	7	determining	determine	VERB
ftr-406	560	8	the	the	DET
ftr-406	560	9	extent	extent	NOUN
ftr-406	560	10	of	of	ADP
ftr-406	560	11	a	a	DET
ftr-406	560	12	partner	partner	NOUN
ftr-406	560	13	’s	’s	PART
ftr-406	560	14	interest	interest	NOUN
ftr-406	560	15	in	in	ADP
ftr-406	560	16	a	a	DET
ftr-406	560	17	partnership	partnership	NOUN
ftr-406	560	18	and	and	CCONJ
ftr-406	560	19	exclude	exclude	VERB
ftr-406	560	20	guaranteed	guarantee	VERB
ftr-406	560	21	payments	payment	NOUN
ftr-406	560	22	from	from	ADP
ftr-406	560	23	that	that	DET
ftr-406	560	24	determination	determination	NOUN
ftr-406	560	25	.	.	PUNCT
ftr-406	561	1	however	however	ADV
ftr-406	561	2	,	,	PUNCT
ftr-406	561	3	if	if	SCONJ
ftr-406	561	4	guaranteed	guarantee	VERB
ftr-406	561	5	payments	payment	NOUN
ftr-406	561	6	are	be	AUX
ftr-406	561	7	properly	properly	ADV
ftr-406	561	8	viewed	view	VERB
ftr-406	561	9	as	as	ADP
ftr-406	561	10	a	a	DET
ftr-406	561	11	special	special	ADJ
ftr-406	561	12	allocation	allocation	NOUN
ftr-406	561	13	of	of	ADP
ftr-406	561	14	partnership	partnership	NOUN
ftr-406	561	15	income	income	NOUN
ftr-406	561	16	and	and	CCONJ
ftr-406	561	17	a	a	DET
ftr-406	561	18	subsequent	subsequent	ADJ
ftr-406	561	19	distribution	distribution	NOUN
ftr-406	561	20	of	of	ADP
ftr-406	561	21	partnership	partnership	NOUN
ftr-406	561	22	property	property	NOUN
ftr-406	561	23	,	,	PUNCT
ftr-406	561	24	the	the	DET
ftr-406	561	25	opposite	opposite	ADJ
ftr-406	561	26	conclusion	conclusion	NOUN
ftr-406	561	27	would	would	AUX
ftr-406	561	28	appear	appear	VERB
ftr-406	561	29	to	to	PART
ftr-406	561	30	ensue	ensue	VERB
ftr-406	561	31	.	.	PUNCT
ftr-406	562	1	because	because	SCONJ
ftr-406	562	2	guaranteed	guarantee	VERB
ftr-406	562	3	payments	payment	NOUN
ftr-406	562	4	are	be	AUX
ftr-406	562	5	typically	typically	ADV
ftr-406	562	6	structured	structure	VERB
ftr-406	562	7	as	as	ADP
ftr-406	562	8	predictable	predictable	ADJ
ftr-406	562	9	distributions	distribution	NOUN
ftr-406	562	10	of	of	ADP
ftr-406	562	11	fixed	fix	VERB
ftr-406	562	12	amounts	amount	NOUN
ftr-406	562	13	,	,	PUNCT
ftr-406	562	14	it	it	PRON
ftr-406	562	15	is	be	AUX
ftr-406	562	16	surprising	surprising	ADJ
ftr-406	562	17	they	they	PRON
ftr-406	562	18	are	be	AUX
ftr-406	562	19	excluded	exclude	VERB
ftr-406	562	20	from	from	ADP
ftr-406	562	21	the	the	DET
ftr-406	562	22	determination	determination	NOUN
ftr-406	562	23	of	of	ADP
ftr-406	562	24	a	a	DET
ftr-406	562	25	partner	partner	NOUN
ftr-406	562	26	’s	’s	PART
ftr-406	562	27	interest	interest	NOUN
ftr-406	562	28	in	in	ADP
ftr-406	562	29	a	a	DET
ftr-406	562	30	partnership.77	partnership.77	NOUN
ftr-406	562	31	significantly	significantly	ADV
ftr-406	562	32	,	,	PUNCT
ftr-406	562	33	kahn	kahn	PROPN
ftr-406	562	34	and	and	CCONJ
ftr-406	562	35	cuenin	cuenin	PROPN
ftr-406	562	36	also	also	ADV
ftr-406	562	37	cite	cite	VERB
ftr-406	562	38	the	the	DET
ftr-406	562	39	fact	fact	NOUN
ftr-406	562	40	that	that	SCONJ
ftr-406	562	41	guaranteed	guarantee	VERB
ftr-406	562	42	payments	payment	NOUN
ftr-406	562	43	are	be	AUX
ftr-406	562	44	not	not	PART
ftr-406	562	45	treated	treat	VERB
ftr-406	562	46	as	as	ADP
ftr-406	562	47	allocations	allocation	NOUN
ftr-406	562	48	of	of	ADP
ftr-406	562	49	partnership	partnership	NOUN
ftr-406	562	50	income	income	NOUN
ftr-406	562	51	and	and	CCONJ
ftr-406	562	52	distributions	distribution	NOUN
ftr-406	562	53	of	of	ADP
ftr-406	562	54	partnership	partnership	NOUN
ftr-406	562	55	property	property	NOUN
ftr-406	562	56	for	for	ADP
ftr-406	562	57	purposes	purpose	NOUN
ftr-406	562	58	of	of	ADP
ftr-406	562	59	maintaining	maintain	VERB
ftr-406	562	60	the	the	DET
ftr-406	562	61	partners	partner	NOUN
ftr-406	562	62	’	'	PUNCT
ftr-406	562	63	capital	capital	NOUN
ftr-406	562	64	accounts	account	NOUN
ftr-406	562	65	under	under	ADP
ftr-406	562	66	the	the	DET
ftr-406	562	67	regulations	regulation	NOUN
ftr-406	562	68	to	to	PART
ftr-406	562	69	section	section	VERB
ftr-406	562	70	704	704	NUM
ftr-406	562	71	.	.	PUNCT
ftr-406	563	1	under	under	ADP
ftr-406	563	2	these78	these78	NOUN
ftr-406	563	3	2006	2006	NUM
ftr-406	563	4	]	]	PUNCT
ftr-406	563	5	the	the	DET
ftr-406	563	6	lazarus	lazarus	PROPN
ftr-406	563	7	effect	effect	PROPN
ftr-406	563	8	363	363	NUM
ftr-406	563	9	resulting	result	VERB
ftr-406	563	10	from	from	ADP
ftr-406	563	11	such	such	ADJ
ftr-406	563	12	payment	payment	NOUN
ftr-406	563	13	.	.	PUNCT
ftr-406	563	14	”	"	PUNCT
ftr-406	564	1	the	the	DET
ftr-406	564	2	focus	focus	NOUN
ftr-406	564	3	of	of	ADP
ftr-406	564	4	the	the	DET
ftr-406	564	5	language	language	NOUN
ftr-406	564	6	on	on	ADP
ftr-406	564	7	a	a	DET
ftr-406	564	8	“	"	PUNCT
ftr-406	564	9	deduction	deduction	NOUN
ftr-406	564	10	,	,	PUNCT
ftr-406	564	11	loss	loss	NOUN
ftr-406	564	12	,	,	PUNCT
ftr-406	564	13	or	or	CCONJ
ftr-406	564	14	other	other	ADJ
ftr-406	564	15	downward	downward	ADJ
ftr-406	564	16	adjustment	adjustment	NOUN
ftr-406	564	17	”	"	PUNCT
ftr-406	564	18	most	most	ADV
ftr-406	564	19	likely	likely	ADV
ftr-406	564	20	reflects	reflect	VERB
ftr-406	564	21	the	the	DET
ftr-406	564	22	drafters	drafter	NOUN
ftr-406	564	23	desire	desire	NOUN
ftr-406	564	24	for	for	ADP
ftr-406	564	25	thoroughness	thoroughness	NOUN
ftr-406	564	26	and	and	CCONJ
ftr-406	564	27	to	to	PART
ftr-406	564	28	ensure	ensure	VERB
ftr-406	564	29	a	a	DET
ftr-406	564	30	proper	proper	ADJ
ftr-406	564	31	adjustment	adjustment	NOUN
ftr-406	564	32	should	should	AUX
ftr-406	564	33	the	the	DET
ftr-406	564	34	payment	payment	NOUN
ftr-406	564	35	constitute	constitute	VERB
ftr-406	564	36	a	a	DET
ftr-406	564	37	capital	capital	NOUN
ftr-406	564	38	expenditure	expenditure	NOUN
ftr-406	564	39	.	.	PUNCT
ftr-406	565	1	the	the	DET
ftr-406	565	2	reference	reference	NOUN
ftr-406	565	3	to	to	ADP
ftr-406	565	4	“	"	PUNCT
ftr-406	565	5	loss	loss	NOUN
ftr-406	565	6	”	"	PUNCT
ftr-406	565	7	is	be	AUX
ftr-406	565	8	puzzling	puzzle	VERB
ftr-406	565	9	,	,	PUNCT
ftr-406	565	10	although	although	SCONJ
ftr-406	565	11	possibly	possibly	ADV
ftr-406	565	12	explained	explain	VERB
ftr-406	565	13	in	in	ADP
ftr-406	565	14	an	an	DET
ftr-406	565	15	overall	overall	ADJ
ftr-406	565	16	loss	loss	NOUN
ftr-406	565	17	,	,	PUNCT
ftr-406	565	18	rather	rather	ADV
ftr-406	565	19	than	than	ADP
ftr-406	565	20	net	net	ADJ
ftr-406	565	21	income	income	NOUN
ftr-406	565	22	,	,	PUNCT
ftr-406	565	23	situation	situation	NOUN
ftr-406	565	24	for	for	ADP
ftr-406	565	25	the	the	DET
ftr-406	565	26	partnership	partnership	NOUN
ftr-406	565	27	.	.	PUNCT
ftr-406	566	1	significantly	significantly	ADV
ftr-406	566	2	,	,	PUNCT
ftr-406	566	3	the	the	DET
ftr-406	566	4	regulation	regulation	NOUN
ftr-406	566	5	does	do	AUX
ftr-406	566	6	not	not	PART
ftr-406	566	7	reference	reference	VERB
ftr-406	566	8	the	the	DET
ftr-406	566	9	term	term	NOUN
ftr-406	566	10	“	"	PUNCT
ftr-406	566	11	gain	gain	NOUN
ftr-406	566	12	.	.	PUNCT
ftr-406	566	13	”	"	PUNCT
ftr-406	567	1	thus	thus	ADV
ftr-406	567	2	,	,	PUNCT
ftr-406	567	3	it	it	PRON
ftr-406	567	4	seems	seem	VERB
ftr-406	567	5	logical	logical	ADJ
ftr-406	567	6	to	to	PART
ftr-406	567	7	conclude	conclude	VERB
ftr-406	567	8	that	that	SCONJ
ftr-406	567	9	the	the	DET
ftr-406	567	10	regulations	regulation	NOUN
ftr-406	567	11	gave	give	VERB
ftr-406	567	12	no	no	DET
ftr-406	567	13	consideration	consideration	NOUN
ftr-406	567	14	to	to	ADP
ftr-406	567	15	in	in	ADP
ftr-406	567	16	-	-	PUNCT
ftr-406	567	17	kind	kind	ADJ
ftr-406	567	18	guaranteed	guarantee	VERB
ftr-406	567	19	payments	payment	NOUN
ftr-406	567	20	.	.	PUNCT
ftr-406	568	1	79	79	NUM
ftr-406	568	2	.	.	PUNCT
ftr-406	568	3	regs	regs	PROPN
ftr-406	568	4	.	.	PUNCT
ftr-406	569	1	§	§	PROPN
ftr-406	569	2	1.704	1.704	NUM
ftr-406	569	3	-	-	NUM
ftr-406	569	4	1(b)(2)(iv)(b	1(b)(2)(iv)(b	NUM
ftr-406	569	5	)	)	PUNCT
ftr-406	569	6	.	.	PUNCT
ftr-406	570	1	80	80	NUM
ftr-406	570	2	.	.	PUNCT
ftr-406	571	1	kahn	kahn	PROPN
ftr-406	571	2	&	&	CCONJ
ftr-406	571	3	cuenin	cuenin	PROPN
ftr-406	571	4	,	,	PUNCT
ftr-406	571	5	supra	supra	PROPN
ftr-406	571	6	note	note	PROPN
ftr-406	571	7	6	6	NUM
ftr-406	571	8	,	,	PUNCT
ftr-406	571	9	at	at	ADP
ftr-406	571	10	417	417	NUM
ftr-406	571	11	.	.	PROPN
ftr-406	571	12	81	81	NUM
ftr-406	571	13	.	.	PUNCT
ftr-406	572	1	kahn	kahn	PROPN
ftr-406	572	2	&	&	CCONJ
ftr-406	572	3	cuenin	cuenin	PROPN
ftr-406	572	4	,	,	PUNCT
ftr-406	572	5	supra	supra	PROPN
ftr-406	572	6	note	note	PROPN
ftr-406	572	7	6	6	NUM
ftr-406	572	8	,	,	PUNCT
ftr-406	572	9	at	at	ADP
ftr-406	572	10	418	418	NUM
ftr-406	572	11	.	.	PUNCT
ftr-406	573	1	82	82	NUM
ftr-406	573	2	.	.	PUNCT
ftr-406	574	1	kahn	kahn	PROPN
ftr-406	574	2	&	&	CCONJ
ftr-406	574	3	cuenin	cuenin	PROPN
ftr-406	574	4	,	,	PUNCT
ftr-406	574	5	supra	supra	PROPN
ftr-406	574	6	note	note	PROPN
ftr-406	574	7	6	6	NUM
ftr-406	574	8	,	,	PUNCT
ftr-406	574	9	at	at	ADP
ftr-406	574	10	418	418	NUM
ftr-406	574	11	.	.	PUNCT
ftr-406	575	1	regulations	regulation	NOUN
ftr-406	575	2	,	,	PUNCT
ftr-406	575	3	a	a	DET
ftr-406	575	4	partner	partner	NOUN
ftr-406	575	5	’s	’s	PART
ftr-406	575	6	capital	capital	NOUN
ftr-406	575	7	account	account	NOUN
ftr-406	575	8	is	be	AUX
ftr-406	575	9	only	only	ADV
ftr-406	575	10	adjusted	adjust	VERB
ftr-406	575	11	by	by	ADP
ftr-406	575	12	the	the	DET
ftr-406	575	13	partner	partner	NOUN
ftr-406	575	14	’s	’s	PART
ftr-406	575	15	distributive	distributive	ADJ
ftr-406	575	16	share	share	NOUN
ftr-406	575	17	of	of	ADP
ftr-406	575	18	any	any	DET
ftr-406	575	19	deduction	deduction	NOUN
ftr-406	575	20	resulting	result	VERB
ftr-406	575	21	from	from	ADP
ftr-406	575	22	a	a	DET
ftr-406	575	23	guaranteed	guarantee	VERB
ftr-406	575	24	payment	payment	NOUN
ftr-406	575	25	.	.	PUNCT
ftr-406	576	1	this	this	DET
ftr-406	576	2	provision	provision	NOUN
ftr-406	576	3	,	,	PUNCT
ftr-406	576	4	at	at	ADP
ftr-406	576	5	a	a	DET
ftr-406	576	6	minimum	minimum	NOUN
ftr-406	576	7	,	,	PUNCT
ftr-406	576	8	suggests	suggest	VERB
ftr-406	576	9	that	that	SCONJ
ftr-406	576	10	a	a	DET
ftr-406	576	11	guaranteed	guarantee	VERB
ftr-406	576	12	payment	payment	NOUN
ftr-406	576	13	is	be	AUX
ftr-406	576	14	conceptualized	conceptualize	VERB
ftr-406	576	15	for	for	ADP
ftr-406	576	16	purposes	purpose	NOUN
ftr-406	576	17	of	of	ADP
ftr-406	576	18	maintaining	maintain	VERB
ftr-406	576	19	capital	capital	NOUN
ftr-406	576	20	accounts	account	NOUN
ftr-406	576	21	as	as	ADP
ftr-406	576	22	a	a	DET
ftr-406	576	23	payment	payment	NOUN
ftr-406	576	24	to	to	ADP
ftr-406	576	25	a	a	DET
ftr-406	576	26	third	third	ADJ
ftr-406	576	27	party	party	NOUN
ftr-406	576	28	.	.	PUNCT
ftr-406	577	1	if	if	SCONJ
ftr-406	577	2	,	,	PUNCT
ftr-406	577	3	as	as	SCONJ
ftr-406	577	4	kahn	kahn	NOUN
ftr-406	577	5	and	and	CCONJ
ftr-406	577	6	cuenin	cuenin	NOUN
ftr-406	577	7	propose	propose	VERB
ftr-406	577	8	,	,	PUNCT
ftr-406	577	9	a	a	DET
ftr-406	577	10	guaranteed	guarantee	VERB
ftr-406	577	11	payment	payment	NOUN
ftr-406	577	12	should	should	AUX
ftr-406	577	13	be	be	AUX
ftr-406	577	14	treated	treat	VERB
ftr-406	577	15	as	as	ADP
ftr-406	577	16	an	an	DET
ftr-406	577	17	allocation	allocation	NOUN
ftr-406	577	18	of	of	ADP
ftr-406	577	19	partnership	partnership	NOUN
ftr-406	577	20	income	income	NOUN
ftr-406	577	21	and	and	CCONJ
ftr-406	577	22	a	a	DET
ftr-406	577	23	distribution	distribution	NOUN
ftr-406	577	24	of	of	ADP
ftr-406	577	25	partnership	partnership	NOUN
ftr-406	577	26	property	property	NOUN
ftr-406	577	27	,	,	PUNCT
ftr-406	577	28	additional	additional	ADJ
ftr-406	577	29	adjustments	adjustment	NOUN
ftr-406	577	30	would	would	AUX
ftr-406	577	31	be	be	AUX
ftr-406	577	32	required	require	VERB
ftr-406	577	33	.	.	PUNCT
ftr-406	578	1	thus	thus	ADV
ftr-406	578	2	,	,	PUNCT
ftr-406	578	3	the79	the79	NOUN
ftr-406	578	4	exceptions	exception	NOUN
ftr-406	578	5	to	to	ADP
ftr-406	578	6	the	the	DET
ftr-406	578	7	regulatory	regulatory	ADJ
ftr-406	578	8	statement	statement	NOUN
ftr-406	578	9	that	that	SCONJ
ftr-406	578	10	“	"	PUNCT
ftr-406	578	11	guaranteed	guarantee	VERB
ftr-406	578	12	payments	payment	NOUN
ftr-406	578	13	are	be	AUX
ftr-406	578	14	regarded	regard	VERB
ftr-406	578	15	as	as	ADP
ftr-406	578	16	a	a	DET
ftr-406	578	17	partner	partner	NOUN
ftr-406	578	18	’s	’s	PART
ftr-406	578	19	distributive	distributive	ADJ
ftr-406	578	20	share	share	NOUN
ftr-406	578	21	of	of	ADP
ftr-406	578	22	ordinary	ordinary	ADJ
ftr-406	578	23	income	income	NOUN
ftr-406	578	24	”	"	PUNCT
ftr-406	578	25	appear	appear	VERB
ftr-406	578	26	to	to	PART
ftr-406	578	27	effectively	effectively	ADV
ftr-406	578	28	swallow	swallow	VERB
ftr-406	578	29	the	the	DET
ftr-406	578	30	general	general	ADJ
ftr-406	578	31	rule	rule	NOUN
ftr-406	578	32	.	.	PUNCT
ftr-406	579	1	as	as	ADP
ftr-406	579	2	a	a	DET
ftr-406	579	3	result	result	NOUN
ftr-406	579	4	of	of	ADP
ftr-406	579	5	these	these	DET
ftr-406	579	6	non	non	ADJ
ftr-406	579	7	-	-	ADJ
ftr-406	579	8	statutory	statutory	ADJ
ftr-406	579	9	exceptions	exception	NOUN
ftr-406	579	10	to	to	ADP
ftr-406	579	11	the	the	DET
ftr-406	579	12	treatment	treatment	NOUN
ftr-406	579	13	of	of	ADP
ftr-406	579	14	guaranteed	guarantee	VERB
ftr-406	579	15	payments	payment	NOUN
ftr-406	579	16	as	as	ADP
ftr-406	579	17	distributions	distribution	NOUN
ftr-406	579	18	of	of	ADP
ftr-406	579	19	partnership	partnership	NOUN
ftr-406	579	20	property	property	NOUN
ftr-406	579	21	,	,	PUNCT
ftr-406	579	22	kahn	kahn	PROPN
ftr-406	579	23	and	and	CCONJ
ftr-406	579	24	cuenin	cuenin	NOUN
ftr-406	579	25	are	be	AUX
ftr-406	579	26	forced	force	VERB
ftr-406	579	27	to	to	PART
ftr-406	579	28	shift	shift	VERB
ftr-406	579	29	the	the	DET
ftr-406	579	30	focus	focus	NOUN
ftr-406	579	31	of	of	ADP
ftr-406	579	32	their	their	PRON
ftr-406	579	33	analysis	analysis	NOUN
ftr-406	579	34	from	from	ADP
ftr-406	579	35	the	the	DET
ftr-406	579	36	statutory	statutory	ADJ
ftr-406	579	37	language	language	NOUN
ftr-406	579	38	of	of	ADP
ftr-406	579	39	section	section	NOUN
ftr-406	579	40	707(c	707(c	PROPN
ftr-406	579	41	)	)	PUNCT
ftr-406	579	42	to	to	ADP
ftr-406	579	43	a	a	DET
ftr-406	579	44	policy	policy	NOUN
ftr-406	579	45	-	-	PUNCT
ftr-406	579	46	based	base	VERB
ftr-406	579	47	approach	approach	NOUN
ftr-406	579	48	in	in	ADP
ftr-406	579	49	order	order	NOUN
ftr-406	579	50	to	to	PART
ftr-406	579	51	suggest	suggest	VERB
ftr-406	579	52	that	that	SCONJ
ftr-406	579	53	the	the	DET
ftr-406	579	54	classic	classic	ADJ
ftr-406	579	55	aggregate	aggregate	ADJ
ftr-406	579	56	/	/	SYM
ftr-406	579	57	entity	entity	NOUN
ftr-406	579	58	dichotomy	dichotomy	NOUN
ftr-406	579	59	supports	support	VERB
ftr-406	579	60	the	the	DET
ftr-406	579	61	treatment	treatment	NOUN
ftr-406	579	62	of	of	ADP
ftr-406	579	63	a	a	DET
ftr-406	579	64	guaranteed	guarantee	VERB
ftr-406	579	65	payment	payment	NOUN
ftr-406	579	66	as	as	ADP
ftr-406	579	67	a	a	DET
ftr-406	579	68	distribution	distribution	NOUN
ftr-406	579	69	of	of	ADP
ftr-406	579	70	partnership	partnership	NOUN
ftr-406	579	71	property	property	NOUN
ftr-406	579	72	.	.	PUNCT
ftr-406	580	1	kahn	kahn	PROPN
ftr-406	580	2	and80	and80	PROPN
ftr-406	580	3	cuenin	cuenin	PROPN
ftr-406	580	4	’s	’s	PART
ftr-406	580	5	earlier	early	ADJ
ftr-406	580	6	reliance	reliance	NOUN
ftr-406	580	7	on	on	ADP
ftr-406	580	8	the	the	DET
ftr-406	580	9	statutory	statutory	ADJ
ftr-406	580	10	language	language	NOUN
ftr-406	580	11	of	of	ADP
ftr-406	580	12	section	section	NOUN
ftr-406	580	13	707(c	707(c	PROPN
ftr-406	580	14	)	)	PUNCT
ftr-406	580	15	is	be	AUX
ftr-406	580	16	transformed	transform	VERB
ftr-406	580	17	into	into	ADP
ftr-406	580	18	a	a	DET
ftr-406	580	19	pragmatic	pragmatic	ADJ
ftr-406	580	20	approach	approach	NOUN
ftr-406	580	21	in	in	ADP
ftr-406	580	22	which	which	PRON
ftr-406	580	23	congress	congress	PROPN
ftr-406	580	24	in	in	ADP
ftr-406	580	25	enacting	enact	VERB
ftr-406	580	26	subchapter	subchapter	NOUN
ftr-406	580	27	k	k	PROPN
ftr-406	580	28	refused	refuse	VERB
ftr-406	580	29	to	to	PART
ftr-406	580	30	“	"	PUNCT
ftr-406	580	31	slavishly	slavishly	ADV
ftr-406	580	32	adhere	adhere	VERB
ftr-406	580	33	to	to	ADP
ftr-406	580	34	consistency	consistency	NOUN
ftr-406	580	35	”	"	PUNCT
ftr-406	580	36	in	in	ADP
ftr-406	580	37	choosing	choose	VERB
ftr-406	580	38	between	between	ADP
ftr-406	580	39	an	an	DET
ftr-406	580	40	entity	entity	NOUN
ftr-406	580	41	or	or	CCONJ
ftr-406	580	42	aggregate	aggregate	ADJ
ftr-406	580	43	approach	approach	NOUN
ftr-406	580	44	.	.	PUNCT
ftr-406	581	1	thus	thus	ADV
ftr-406	581	2	,	,	PUNCT
ftr-406	581	3	the	the	DET
ftr-406	581	4	literal	literal	ADJ
ftr-406	581	5	text	text	NOUN
ftr-406	581	6	is	be	AUX
ftr-406	581	7	no	no	ADV
ftr-406	581	8	longer	long	ADV
ftr-406	581	9	controlling	control	VERB
ftr-406	581	10	.	.	PUNCT
ftr-406	582	1	instead	instead	ADV
ftr-406	582	2	,	,	PUNCT
ftr-406	582	3	kahn	kahn	PROPN
ftr-406	582	4	and	and	CCONJ
ftr-406	582	5	cuenin	cuenin	NOUN
ftr-406	582	6	acknowledge	acknowledge	VERB
ftr-406	582	7	that	that	SCONJ
ftr-406	582	8	the	the	DET
ftr-406	582	9	principles	principle	NOUN
ftr-406	582	10	of	of	ADP
ftr-406	582	11	sound	sound	ADJ
ftr-406	582	12	tax	tax	NOUN
ftr-406	582	13	policy	policy	NOUN
ftr-406	582	14	should	should	AUX
ftr-406	582	15	control	control	VERB
ftr-406	582	16	the	the	DET
ftr-406	582	17	question	question	NOUN
ftr-406	582	18	presented	present	VERB
ftr-406	582	19	.	.	PUNCT
ftr-406	583	1	presumably	presumably	ADV
ftr-406	583	2	,	,	PUNCT
ftr-406	583	3	a	a	DET
ftr-406	583	4	symmetry	symmetry	NOUN
ftr-406	583	5	between	between	ADP
ftr-406	583	6	sole	sole	ADJ
ftr-406	583	7	proprietorships	proprietorship	NOUN
ftr-406	583	8	and	and	CCONJ
ftr-406	583	9	partnerships	partnership	NOUN
ftr-406	583	10	should	should	AUX
ftr-406	583	11	become	become	VERB
ftr-406	583	12	compelling	compelling	ADJ
ftr-406	583	13	under	under	ADP
ftr-406	583	14	such	such	DET
ftr-406	583	15	an	an	DET
ftr-406	583	16	analysis	analysis	NOUN
ftr-406	583	17	.	.	PUNCT
ftr-406	584	1	however	however	ADV
ftr-406	584	2	,	,	PUNCT
ftr-406	584	3	as	as	ADP
ftr-406	584	4	part	part	NOUN
ftr-406	584	5	of	of	ADP
ftr-406	584	6	their	their	PRON
ftr-406	584	7	pragmatic	pragmatic	ADJ
ftr-406	584	8	approach	approach	NOUN
ftr-406	584	9	to	to	ADP
ftr-406	584	10	resolving	resolve	VERB
ftr-406	584	11	the	the	DET
ftr-406	584	12	section	section	NOUN
ftr-406	584	13	707(c	707(c	PROPN
ftr-406	584	14	)	)	PUNCT
ftr-406	584	15	problem	problem	NOUN
ftr-406	584	16	,	,	PUNCT
ftr-406	584	17	kahn	kahn	PROPN
ftr-406	584	18	and	and	CCONJ
ftr-406	584	19	cuenin	cuenin	PROPN
ftr-406	584	20	contend	contend	VERB
ftr-406	584	21	that	that	SCONJ
ftr-406	584	22	“	"	PUNCT
ftr-406	584	23	the	the	DET
ftr-406	584	24	statutory	statutory	ADJ
ftr-406	584	25	limitation	limitation	NOUN
ftr-406	584	26	creates	create	VERB
ftr-406	584	27	a	a	DET
ftr-406	584	28	presumption	presumption	NOUN
ftr-406	584	29	that	that	SCONJ
ftr-406	584	30	,	,	PUNCT
ftr-406	584	31	for	for	ADP
ftr-406	584	32	purposes	purpose	NOUN
ftr-406	584	33	other	other	ADJ
ftr-406	584	34	than	than	ADP
ftr-406	584	35	those	those	DET
ftr-406	584	36	three	three	NUM
ftr-406	584	37	code	code	NOUN
ftr-406	584	38	sections	section	NOUN
ftr-406	584	39	,	,	PUNCT
ftr-406	584	40	the	the	DET
ftr-406	584	41	payment	payment	NOUN
ftr-406	584	42	will	will	AUX
ftr-406	584	43	be	be	AUX
ftr-406	584	44	treated	treat	VERB
ftr-406	584	45	as	as	ADP
ftr-406	584	46	a	a	DET
ftr-406	584	47	partnership	partnership	NOUN
ftr-406	584	48	distribution	distribution	NOUN
ftr-406	584	49	.	.	PUNCT
ftr-406	584	50	.	.	PUNCT
ftr-406	584	51	.	.	PUNCT
ftr-406	584	52	.	.	PUNCT
ftr-406	584	53	”	"	PUNCT
ftr-406	584	54	this81	this81	NOUN
ftr-406	584	55	presumption	presumption	NOUN
ftr-406	584	56	imposes	impose	VERB
ftr-406	584	57	“	"	PUNCT
ftr-406	584	58	a	a	DET
ftr-406	584	59	burden	burden	NOUN
ftr-406	584	60	on	on	ADP
ftr-406	584	61	those	those	PRON
ftr-406	584	62	who	who	PRON
ftr-406	584	63	would	would	AUX
ftr-406	584	64	seek	seek	VERB
ftr-406	584	65	to	to	PART
ftr-406	584	66	expand	expand	VERB
ftr-406	584	67	the	the	DET
ftr-406	584	68	entity	entity	NOUN
ftr-406	584	69	treatment	treatment	NOUN
ftr-406	584	70	to	to	PART
ftr-406	584	71	demonstrate	demonstrate	VERB
ftr-406	584	72	that	that	SCONJ
ftr-406	584	73	there	there	PRON
ftr-406	584	74	is	be	VERB
ftr-406	584	75	a	a	DET
ftr-406	584	76	compelling	compelling	ADJ
ftr-406	584	77	reason	reason	NOUN
ftr-406	584	78	to	to	PART
ftr-406	584	79	do	do	VERB
ftr-406	584	80	so	so	ADV
ftr-406	584	81	.	.	PUNCT
ftr-406	585	1	”82	”82	VERB
ftr-406	585	2	for	for	ADP
ftr-406	585	3	kahn	kahn	PROPN
ftr-406	585	4	and	and	CCONJ
ftr-406	585	5	cuenin	cuenin	PROPN
ftr-406	585	6	,	,	PUNCT
ftr-406	585	7	a	a	DET
ftr-406	585	8	compelling	compelling	ADJ
ftr-406	585	9	reason	reason	NOUN
ftr-406	585	10	is	be	AUX
ftr-406	585	11	apparently	apparently	ADV
ftr-406	585	12	a	a	DET
ftr-406	585	13	conflict	conflict	NOUN
ftr-406	585	14	with	with	ADP
ftr-406	585	15	either	either	CCONJ
ftr-406	585	16	the	the	DET
ftr-406	585	17	policies	policy	NOUN
ftr-406	585	18	of	of	ADP
ftr-406	585	19	subchapter	subchapter	NOUN
ftr-406	585	20	k	k	PROPN
ftr-406	585	21	or	or	CCONJ
ftr-406	585	22	the	the	DET
ftr-406	585	23	avoidance	avoidance	NOUN
ftr-406	585	24	of	of	ADP
ftr-406	585	25	any	any	DET
ftr-406	585	26	potential	potential	ADJ
ftr-406	585	27	tax	tax	NOUN
ftr-406	585	28	364	364	NUM
ftr-406	585	29	florida	florida	PROPN
ftr-406	585	30	tax	tax	NOUN
ftr-406	585	31	review	review	NOUN
ftr-406	586	1	[	[	X
ftr-406	586	2	v0l.7:6	v0l.7:6	PROPN
ftr-406	586	3	83	83	NUM
ftr-406	586	4	.	.	PUNCT
ftr-406	587	1	kahn	kahn	PROPN
ftr-406	587	2	&	&	CCONJ
ftr-406	587	3	cuenin	cuenin	PROPN
ftr-406	587	4	,	,	PUNCT
ftr-406	587	5	supra	supra	PROPN
ftr-406	587	6	note	note	PROPN
ftr-406	587	7	6	6	NUM
ftr-406	587	8	,	,	PUNCT
ftr-406	587	9	at	at	ADP
ftr-406	587	10	418	418	NUM
ftr-406	587	11	.	.	PUNCT
ftr-406	588	1	curiously	curiously	ADV
ftr-406	588	2	,	,	PUNCT
ftr-406	588	3	kahn	kahn	PROPN
ftr-406	588	4	and	and	CCONJ
ftr-406	588	5	cuenin	cuenin	NOUN
ftr-406	588	6	make	make	VERB
ftr-406	588	7	no	no	DET
ftr-406	588	8	effort	effort	NOUN
ftr-406	588	9	to	to	PART
ftr-406	588	10	determine	determine	VERB
ftr-406	588	11	the	the	DET
ftr-406	588	12	compelling	compelling	ADJ
ftr-406	588	13	reason	reason	NOUN
ftr-406	588	14	that	that	SCONJ
ftr-406	588	15	the	the	DET
ftr-406	588	16	regulations	regulation	NOUN
ftr-406	588	17	depart	depart	VERB
ftr-406	588	18	from	from	ADP
ftr-406	588	19	the	the	DET
ftr-406	588	20	statutory	statutory	ADJ
ftr-406	588	21	language	language	NOUN
ftr-406	588	22	for	for	ADP
ftr-406	588	23	purposes	purpose	NOUN
ftr-406	588	24	of	of	ADP
ftr-406	588	25	§	§	PROPN
ftr-406	588	26	§	§	PROPN
ftr-406	588	27	704(b	704(b	PROPN
ftr-406	588	28	)	)	PUNCT
ftr-406	588	29	,	,	PUNCT
ftr-406	588	30	706(b)(3	706(b)(3	NUM
ftr-406	588	31	)	)	PUNCT
ftr-406	588	32	,	,	PUNCT
ftr-406	588	33	707(b	707(b	PROPN
ftr-406	588	34	)	)	PUNCT
ftr-406	588	35	,	,	PUNCT
ftr-406	588	36	and	and	CCONJ
ftr-406	588	37	708(b	708(b	NOUN
ftr-406	588	38	)	)	PUNCT
ftr-406	588	39	.	.	PUNCT
ftr-406	589	1	see	see	VERB
ftr-406	589	2	supra	supra	ADJ
ftr-406	589	3	text	text	NOUN
ftr-406	589	4	accompanying	accompanying	ADJ
ftr-406	589	5	notes	note	NOUN
ftr-406	589	6	76	76	NUM
ftr-406	589	7	-	-	SYM
ftr-406	589	8	77	77	NUM
ftr-406	589	9	.	.	PUNCT
ftr-406	590	1	such	such	DET
ftr-406	590	2	an	an	DET
ftr-406	590	3	inquiry	inquiry	NOUN
ftr-406	590	4	might	might	AUX
ftr-406	590	5	shed	shed	VERB
ftr-406	590	6	some	some	DET
ftr-406	590	7	light	light	NOUN
ftr-406	590	8	on	on	ADP
ftr-406	590	9	the	the	DET
ftr-406	590	10	government	government	NOUN
ftr-406	590	11	’s	’s	PART
ftr-406	590	12	view	view	NOUN
ftr-406	590	13	of	of	ADP
ftr-406	590	14	any	any	DET
ftr-406	590	15	such	such	ADJ
ftr-406	590	16	compelling	compelling	ADJ
ftr-406	590	17	reason	reason	NOUN
ftr-406	590	18	standard	standard	NOUN
ftr-406	590	19	.	.	PUNCT
ftr-406	590	20	84	84	NUM
ftr-406	590	21	.	.	PUNCT
ftr-406	591	1	irc	irc	PROPN
ftr-406	591	2	§	§	PROPN
ftr-406	591	3	731(b	731(b	PROPN
ftr-406	591	4	)	)	PUNCT
ftr-406	591	5	.	.	PUNCT
ftr-406	592	1	kahn	kahn	PROPN
ftr-406	592	2	&	&	CCONJ
ftr-406	592	3	cuenin	cuenin	PROPN
ftr-406	592	4	,	,	PUNCT
ftr-406	592	5	supra	supra	PROPN
ftr-406	592	6	note	note	PROPN
ftr-406	592	7	6	6	NUM
ftr-406	592	8	,	,	PUNCT
ftr-406	592	9	at	at	ADP
ftr-406	592	10	418	418	NUM
ftr-406	592	11	-	-	SYM
ftr-406	592	12	19	19	NUM
ftr-406	592	13	and	and	CCONJ
ftr-406	592	14	427	427	NUM
ftr-406	592	15	.	.	NOUN
ftr-406	592	16	85	85	NUM
ftr-406	592	17	.	.	PUNCT
ftr-406	593	1	kahn	kahn	PROPN
ftr-406	593	2	&	&	CCONJ
ftr-406	593	3	cuenin	cuenin	PROPN
ftr-406	593	4	,	,	PUNCT
ftr-406	593	5	supra	supra	PROPN
ftr-406	593	6	note	note	PROPN
ftr-406	593	7	6	6	NUM
ftr-406	593	8	,	,	PUNCT
ftr-406	593	9	at	at	ADP
ftr-406	593	10	422	422	NUM
ftr-406	593	11	.	.	PUNCT
ftr-406	593	12	86	86	NUM
ftr-406	593	13	.	.	PUNCT
ftr-406	594	1	kahn	kahn	PROPN
ftr-406	594	2	&	&	CCONJ
ftr-406	594	3	cuenin	cuenin	PROPN
ftr-406	594	4	,	,	PUNCT
ftr-406	594	5	supra	supra	PROPN
ftr-406	594	6	note	note	PROPN
ftr-406	594	7	6	6	NUM
ftr-406	594	8	,	,	PUNCT
ftr-406	594	9	at	at	ADP
ftr-406	594	10	422	422	NUM
ftr-406	594	11	.	.	PUNCT
ftr-406	595	1	87	87	NUM
ftr-406	595	2	.	.	PUNCT
ftr-406	596	1	see	see	VERB
ftr-406	596	2	infra	infra	NOUN
ftr-406	596	3	text	text	NOUN
ftr-406	596	4	accompanying	accompany	VERB
ftr-406	596	5	notes	note	NOUN
ftr-406	596	6	138	138	NUM
ftr-406	596	7	-	-	SYM
ftr-406	596	8	55	55	NUM
ftr-406	596	9	.	.	PUNCT
ftr-406	597	1	88	88	NUM
ftr-406	597	2	.	.	PUNCT
ftr-406	598	1	kahn	kahn	PROPN
ftr-406	598	2	&	&	CCONJ
ftr-406	598	3	cuenin	cuenin	PROPN
ftr-406	598	4	,	,	PUNCT
ftr-406	598	5	supra	supra	PROPN
ftr-406	598	6	note	note	PROPN
ftr-406	598	7	6	6	NUM
ftr-406	598	8	,	,	PUNCT
ftr-406	598	9	at	at	ADP
ftr-406	598	10	423	423	NUM
ftr-406	598	11	.	.	NOUN
ftr-406	598	12	89	89	NUM
ftr-406	598	13	.	.	PUNCT
ftr-406	599	1	the	the	DET
ftr-406	599	2	type	type	NOUN
ftr-406	599	3	of	of	ADP
ftr-406	599	4	guaranteed	guarantee	VERB
ftr-406	599	5	payment	payment	NOUN
ftr-406	599	6	at	at	ADP
ftr-406	599	7	issue	issue	NOUN
ftr-406	599	8	is	be	AUX
ftr-406	599	9	one	one	NUM
ftr-406	599	10	in	in	ADP
ftr-406	599	11	which	which	PRON
ftr-406	599	12	the	the	DET
ftr-406	599	13	partner	partner	NOUN
ftr-406	599	14	receives	receive	VERB
ftr-406	599	15	a	a	DET
ftr-406	599	16	percentage	percentage	NOUN
ftr-406	599	17	of	of	ADP
ftr-406	599	18	partnership	partnership	NOUN
ftr-406	599	19	income	income	NOUN
ftr-406	599	20	,	,	PUNCT
ftr-406	599	21	but	but	CCONJ
ftr-406	599	22	not	not	PART
ftr-406	599	23	less	less	ADJ
ftr-406	599	24	than	than	ADP
ftr-406	599	25	a	a	DET
ftr-406	599	26	specified	specify	VERB
ftr-406	599	27	dollar	dollar	NOUN
ftr-406	599	28	amount	amount	NOUN
ftr-406	599	29	.	.	PUNCT
ftr-406	600	1	for	for	ADP
ftr-406	600	2	example	example	NOUN
ftr-406	600	3	,	,	PUNCT
ftr-406	600	4	assume	assume	VERB
ftr-406	600	5	that	that	SCONJ
ftr-406	600	6	partner	partner	NOUN
ftr-406	600	7	c	c	PROPN
ftr-406	600	8	provides	provide	VERB
ftr-406	600	9	services	service	NOUN
ftr-406	600	10	to	to	ADP
ftr-406	600	11	the	the	DET
ftr-406	600	12	partnership	partnership	NOUN
ftr-406	600	13	and	and	CCONJ
ftr-406	600	14	is	be	AUX
ftr-406	600	15	entitled	entitle	VERB
ftr-406	600	16	to	to	PART
ftr-406	600	17	receive	receive	VERB
ftr-406	600	18	30	30	NUM
ftr-406	600	19	%	%	NOUN
ftr-406	600	20	of	of	ADP
ftr-406	600	21	partnership	partnership	NOUN
ftr-406	600	22	income	income	NOUN
ftr-406	600	23	,	,	PUNCT
ftr-406	600	24	before	before	ADP
ftr-406	600	25	taking	take	VERB
ftr-406	600	26	into	into	ADP
ftr-406	600	27	account	account	NOUN
ftr-406	600	28	any	any	DET
ftr-406	600	29	guaranteed	guarantee	VERB
ftr-406	600	30	payments	payment	NOUN
ftr-406	600	31	,	,	PUNCT
ftr-406	600	32	but	but	CCONJ
ftr-406	600	33	not	not	PART
ftr-406	600	34	less	less	ADJ
ftr-406	600	35	than	than	ADP
ftr-406	600	36	$	$	SYM
ftr-406	600	37	10,000	10,000	NUM
ftr-406	600	38	.	.	PUNCT
ftr-406	601	1	regs	reg	NOUN
ftr-406	601	2	.	.	PUNCT
ftr-406	602	1	§	§	PROPN
ftr-406	602	2	1.707	1.707	NUM
ftr-406	602	3	-	-	SYM
ftr-406	602	4	1(c	1(c	NUM
ftr-406	602	5	)	)	PUNCT
ftr-406	602	6	,	,	PUNCT
ftr-406	602	7	example	example	NOUN
ftr-406	602	8	(	(	PUNCT
ftr-406	602	9	2	2	NUM
ftr-406	602	10	)	)	PUNCT
ftr-406	602	11	.	.	PUNCT
ftr-406	603	1	if	if	SCONJ
ftr-406	603	2	the	the	DET
ftr-406	603	3	partnership	partnership	NOUN
ftr-406	603	4	’s	’s	PART
ftr-406	603	5	income	income	NOUN
ftr-406	603	6	is	be	AUX
ftr-406	603	7	$	$	SYM
ftr-406	603	8	60,000	60,000	NUM
ftr-406	603	9	,	,	PUNCT
ftr-406	603	10	c	c	PROPN
ftr-406	603	11	will	will	AUX
ftr-406	603	12	receive	receive	VERB
ftr-406	603	13	a	a	DET
ftr-406	603	14	distributive	distributive	ADJ
ftr-406	603	15	share	share	NOUN
ftr-406	603	16	of	of	ADP
ftr-406	603	17	partnership	partnership	NOUN
ftr-406	603	18	income	income	NOUN
ftr-406	603	19	of	of	ADP
ftr-406	603	20	$	$	SYM
ftr-406	603	21	18,000	18,000	NUM
ftr-406	603	22	and	and	CCONJ
ftr-406	603	23	no	no	DET
ftr-406	603	24	guaranteed	guarantee	VERB
ftr-406	603	25	payment	payment	NOUN
ftr-406	603	26	.	.	PUNCT
ftr-406	604	1	however	however	ADV
ftr-406	604	2	,	,	PUNCT
ftr-406	604	3	if	if	SCONJ
ftr-406	604	4	the	the	DET
ftr-406	604	5	partnership	partnership	NOUN
ftr-406	604	6	’s	’s	PART
ftr-406	604	7	income	income	NOUN
ftr-406	604	8	is	be	AUX
ftr-406	604	9	only	only	ADV
ftr-406	604	10	$	$	SYM
ftr-406	604	11	20,000	20,000	NUM
ftr-406	604	12	,	,	PUNCT
ftr-406	604	13	c	c	PROPN
ftr-406	604	14	will	will	AUX
ftr-406	604	15	receive	receive	VERB
ftr-406	604	16	a	a	DET
ftr-406	604	17	distributive	distributive	ADJ
ftr-406	604	18	share	share	NOUN
ftr-406	604	19	of	of	ADP
ftr-406	604	20	partnership	partnership	NOUN
ftr-406	604	21	income	income	NOUN
ftr-406	604	22	of	of	ADP
ftr-406	604	23	only	only	ADJ
ftr-406	604	24	liability	liability	NOUN
ftr-406	604	25	.	.	PUNCT
ftr-406	605	1	because	because	SCONJ
ftr-406	605	2	they	they	PRON
ftr-406	605	3	fail	fail	VERB
ftr-406	605	4	to	to	PART
ftr-406	605	5	find	find	VERB
ftr-406	605	6	any	any	DET
ftr-406	605	7	such	such	ADJ
ftr-406	605	8	compelling	compelling	ADJ
ftr-406	605	9	reason	reason	NOUN
ftr-406	605	10	,	,	PUNCT
ftr-406	605	11	they83	they83	NOUN
ftr-406	605	12	conclude	conclude	VERB
ftr-406	605	13	that	that	SCONJ
ftr-406	605	14	the	the	DET
ftr-406	605	15	statutory	statutory	ADJ
ftr-406	605	16	limitations	limitation	NOUN
ftr-406	605	17	of	of	ADP
ftr-406	605	18	section	section	NOUN
ftr-406	605	19	707(c	707(c	PROPN
ftr-406	605	20	)	)	PUNCT
ftr-406	605	21	control	control	NOUN
ftr-406	605	22	.	.	PUNCT
ftr-406	606	1	as	as	ADP
ftr-406	606	2	a	a	DET
ftr-406	606	3	result	result	NOUN
ftr-406	606	4	,	,	PUNCT
ftr-406	606	5	a	a	DET
ftr-406	606	6	guaranteed	guarantee	VERB
ftr-406	606	7	payment	payment	NOUN
ftr-406	606	8	should	should	AUX
ftr-406	606	9	be	be	AUX
ftr-406	606	10	treated	treat	VERB
ftr-406	606	11	in	in	ADP
ftr-406	606	12	the	the	DET
ftr-406	606	13	same	same	ADJ
ftr-406	606	14	manner	manner	NOUN
ftr-406	606	15	as	as	ADP
ftr-406	606	16	a	a	DET
ftr-406	606	17	distribution	distribution	NOUN
ftr-406	606	18	of	of	ADP
ftr-406	606	19	partnership	partnership	NOUN
ftr-406	606	20	property	property	NOUN
ftr-406	606	21	in	in	ADP
ftr-406	606	22	which	which	PRON
ftr-406	606	23	the	the	DET
ftr-406	606	24	partnership	partnership	NOUN
ftr-406	606	25	recognizes	recognize	VERB
ftr-406	606	26	neither	neither	CCONJ
ftr-406	606	27	gain	gain	NOUN
ftr-406	606	28	nor	nor	CCONJ
ftr-406	606	29	loss	loss	NOUN
ftr-406	606	30	on	on	ADP
ftr-406	606	31	an	an	DET
ftr-406	606	32	in	in	ADP
ftr-406	606	33	-	-	PUNCT
ftr-406	606	34	kind	kind	NOUN
ftr-406	606	35	transfer.84	transfer.84	ADV
ftr-406	606	36	not	not	PART
ftr-406	606	37	only	only	ADV
ftr-406	606	38	do	do	AUX
ftr-406	606	39	kahn	kahn	NOUN
ftr-406	606	40	and	and	CCONJ
ftr-406	606	41	cuenin	cuenin	NOUN
ftr-406	606	42	not	not	PART
ftr-406	606	43	find	find	VERB
ftr-406	606	44	a	a	DET
ftr-406	606	45	compelling	compelling	ADJ
ftr-406	606	46	reason	reason	NOUN
ftr-406	606	47	to	to	PART
ftr-406	606	48	treat	treat	VERB
ftr-406	606	49	guaranteed	guarantee	VERB
ftr-406	606	50	payments	payment	NOUN
ftr-406	606	51	as	as	ADP
ftr-406	606	52	payments	payment	NOUN
ftr-406	606	53	to	to	ADP
ftr-406	606	54	a	a	DET
ftr-406	606	55	third	third	ADJ
ftr-406	606	56	party	party	NOUN
ftr-406	606	57	,	,	PUNCT
ftr-406	606	58	they	they	PRON
ftr-406	606	59	suggest	suggest	VERB
ftr-406	606	60	that	that	SCONJ
ftr-406	606	61	the	the	DET
ftr-406	606	62	treatment	treatment	NOUN
ftr-406	606	63	of	of	ADP
ftr-406	606	64	guaranteed	guarantee	VERB
ftr-406	606	65	payments	payment	NOUN
ftr-406	606	66	as	as	ADP
ftr-406	606	67	distributions	distribution	NOUN
ftr-406	606	68	of	of	ADP
ftr-406	606	69	partnership	partnership	NOUN
ftr-406	606	70	property	property	NOUN
ftr-406	606	71	better	well	ADJ
ftr-406	606	72	effectuates	effectuate	VERB
ftr-406	606	73	the	the	DET
ftr-406	606	74	policy	policy	NOUN
ftr-406	606	75	objectives	objective	NOUN
ftr-406	606	76	of	of	ADP
ftr-406	606	77	subchapter	subchapter	NOUN
ftr-406	606	78	k.	k.	PROPN
ftr-406	607	1	this	this	DET
ftr-406	607	2	conclusion	conclusion	NOUN
ftr-406	607	3	is85	is85	PROPN
ftr-406	607	4	based	base	VERB
ftr-406	607	5	on	on	ADP
ftr-406	607	6	the	the	DET
ftr-406	607	7	policy	policy	NOUN
ftr-406	607	8	of	of	ADP
ftr-406	607	9	subchapter	subchapter	NOUN
ftr-406	607	10	k	k	PROPN
ftr-406	607	11	to	to	PART
ftr-406	607	12	defer	defer	VERB
ftr-406	607	13	the	the	DET
ftr-406	607	14	recognition	recognition	NOUN
ftr-406	607	15	of	of	ADP
ftr-406	607	16	gain	gain	NOUN
ftr-406	607	17	or	or	CCONJ
ftr-406	607	18	loss	loss	NOUN
ftr-406	607	19	in	in	ADP
ftr-406	607	20	connection	connection	NOUN
ftr-406	607	21	with	with	ADP
ftr-406	607	22	property	property	NOUN
ftr-406	607	23	transfers	transfer	NOUN
ftr-406	607	24	between	between	ADP
ftr-406	607	25	partners	partner	NOUN
ftr-406	607	26	and	and	CCONJ
ftr-406	607	27	partnerships	partnership	NOUN
ftr-406	607	28	“	"	PUNCT
ftr-406	607	29	to	to	ADP
ftr-406	607	30	the	the	DET
ftr-406	607	31	extent	extent	NOUN
ftr-406	607	32	that	that	SCONJ
ftr-406	607	33	deferral	deferral	NOUN
ftr-406	607	34	is	be	AUX
ftr-406	607	35	feasible	feasible	ADJ
ftr-406	607	36	and	and	CCONJ
ftr-406	607	37	[	[	X
ftr-406	607	38	any	any	DET
ftr-406	607	39	transfer	transfer	NOUN
ftr-406	607	40	]	]	PUNCT
ftr-406	607	41	does	do	AUX
ftr-406	607	42	not	not	PART
ftr-406	607	43	create	create	VERB
ftr-406	607	44	an	an	DET
ftr-406	607	45	opportunity	opportunity	NOUN
ftr-406	607	46	for	for	ADP
ftr-406	607	47	significant	significant	ADJ
ftr-406	607	48	tax	tax	NOUN
ftr-406	607	49	evasion	evasion	NOUN
ftr-406	607	50	.	.	PUNCT
ftr-406	607	51	”	"	PUNCT
ftr-406	608	1	kahn	kahn	PROPN
ftr-406	608	2	and	and	CCONJ
ftr-406	608	3	cuenin	cuenin	PROPN
ftr-406	608	4	clearly86	clearly86	PROPN
ftr-406	608	5	demonstrate	demonstrate	VERB
ftr-406	608	6	that	that	SCONJ
ftr-406	608	7	deferral	deferral	NOUN
ftr-406	608	8	of	of	ADP
ftr-406	608	9	gain	gain	NOUN
ftr-406	608	10	or	or	CCONJ
ftr-406	608	11	loss	loss	NOUN
ftr-406	608	12	by	by	ADP
ftr-406	608	13	the	the	DET
ftr-406	608	14	partnership	partnership	NOUN
ftr-406	608	15	is	be	AUX
ftr-406	608	16	feasible	feasible	ADJ
ftr-406	608	17	,	,	PUNCT
ftr-406	608	18	but	but	CCONJ
ftr-406	608	19	,	,	PUNCT
ftr-406	608	20	as	as	SCONJ
ftr-406	608	21	described	describe	VERB
ftr-406	608	22	below	below	ADV
ftr-406	608	23	,	,	PUNCT
ftr-406	608	24	they	they	PRON
ftr-406	608	25	fail	fail	VERB
ftr-406	608	26	to	to	PART
ftr-406	608	27	adequately	adequately	ADV
ftr-406	608	28	consider	consider	VERB
ftr-406	608	29	the	the	DET
ftr-406	608	30	opportunities	opportunity	NOUN
ftr-406	608	31	for	for	ADP
ftr-406	608	32	tax87	tax87	NOUN
ftr-406	608	33	evasion	evasion	NOUN
ftr-406	608	34	that	that	SCONJ
ftr-406	608	35	their	their	PRON
ftr-406	608	36	proposal	proposal	NOUN
ftr-406	608	37	entails	entail	VERB
ftr-406	608	38	.	.	PUNCT
ftr-406	609	1	additionally	additionally	ADV
ftr-406	609	2	,	,	PUNCT
ftr-406	609	3	kahn	kahn	PROPN
ftr-406	609	4	and	and	CCONJ
ftr-406	609	5	cuenin	cuenin	PROPN
ftr-406	609	6	assert	assert	VERB
ftr-406	609	7	that	that	SCONJ
ftr-406	609	8	recognition	recognition	NOUN
ftr-406	609	9	of	of	ADP
ftr-406	609	10	gain	gain	NOUN
ftr-406	609	11	or	or	CCONJ
ftr-406	609	12	loss	loss	NOUN
ftr-406	609	13	on	on	ADP
ftr-406	609	14	the	the	DET
ftr-406	609	15	transfer	transfer	NOUN
ftr-406	609	16	of	of	ADP
ftr-406	609	17	an	an	DET
ftr-406	609	18	asset	asset	NOUN
ftr-406	609	19	in	in	ADP
ftr-406	609	20	satisfaction	satisfaction	NOUN
ftr-406	609	21	of	of	ADP
ftr-406	609	22	its	its	PRON
ftr-406	609	23	obligation	obligation	NOUN
ftr-406	609	24	to	to	ADP
ftr-406	609	25	a	a	DET
ftr-406	609	26	service	service	NOUN
ftr-406	609	27	provider	provider	NOUN
ftr-406	609	28	“	"	PUNCT
ftr-406	609	29	would	would	AUX
ftr-406	609	30	cause	cause	VERB
ftr-406	609	31	a	a	DET
ftr-406	609	32	greater	great	ADJ
ftr-406	609	33	amount	amount	NOUN
ftr-406	609	34	of	of	ADP
ftr-406	609	35	complexity	complexity	NOUN
ftr-406	609	36	than	than	ADP
ftr-406	609	37	that	that	PRON
ftr-406	609	38	which	which	PRON
ftr-406	609	39	congress	congress	PROPN
ftr-406	609	40	sought	seek	VERB
ftr-406	609	41	to	to	PART
ftr-406	609	42	remove	remove	VERB
ftr-406	609	43	by	by	ADP
ftr-406	609	44	adopting	adopt	VERB
ftr-406	609	45	the	the	DET
ftr-406	609	46	guaranteed	guarantee	VERB
ftr-406	609	47	payment	payment	NOUN
ftr-406	609	48	provision	provision	NOUN
ftr-406	609	49	.	.	PUNCT
ftr-406	609	50	”	"	PUNCT
ftr-406	610	1	to	to	PART
ftr-406	610	2	document	document	VERB
ftr-406	610	3	the	the	DET
ftr-406	610	4	potential	potential	ADJ
ftr-406	610	5	complexity	complexity	NOUN
ftr-406	610	6	resulting	result	VERB
ftr-406	610	7	from	from	ADP
ftr-406	610	8	a88	a88	NUM
ftr-406	610	9	requirement	requirement	NOUN
ftr-406	610	10	that	that	SCONJ
ftr-406	610	11	the	the	DET
ftr-406	610	12	partnership	partnership	NOUN
ftr-406	610	13	recognize	recognize	VERB
ftr-406	610	14	gain	gain	NOUN
ftr-406	610	15	or	or	CCONJ
ftr-406	610	16	loss	loss	NOUN
ftr-406	610	17	,	,	PUNCT
ftr-406	610	18	they	they	PRON
ftr-406	610	19	resort	resort	VERB
ftr-406	610	20	to	to	ADP
ftr-406	610	21	an	an	DET
ftr-406	610	22	atypical	atypical	ADJ
ftr-406	610	23	type	type	NOUN
ftr-406	610	24	of	of	ADP
ftr-406	610	25	payment	payment	NOUN
ftr-406	610	26	,	,	PUNCT
ftr-406	610	27	one	one	NUM
ftr-406	610	28	in	in	ADP
ftr-406	610	29	which	which	PRON
ftr-406	610	30	the	the	DET
ftr-406	610	31	payment	payment	NOUN
ftr-406	610	32	is	be	AUX
ftr-406	610	33	,	,	PUNCT
ftr-406	610	34	in	in	ADP
ftr-406	610	35	part	part	NOUN
ftr-406	610	36	,	,	PUNCT
ftr-406	610	37	a	a	DET
ftr-406	610	38	guaranteed	guarantee	VERB
ftr-406	610	39	payment	payment	NOUN
ftr-406	610	40	and	and	CCONJ
ftr-406	610	41	,	,	PUNCT
ftr-406	610	42	in	in	ADP
ftr-406	610	43	part	part	NOUN
ftr-406	610	44	,	,	PUNCT
ftr-406	610	45	a	a	DET
ftr-406	610	46	distribution	distribution	NOUN
ftr-406	610	47	of	of	ADP
ftr-406	610	48	partnership	partnership	NOUN
ftr-406	610	49	property	property	NOUN
ftr-406	610	50	,	,	PUNCT
ftr-406	610	51	thereby	thereby	ADV
ftr-406	610	52	requiring	require	VERB
ftr-406	610	53	an	an	DET
ftr-406	610	54	apportionment	apportionment	NOUN
ftr-406	610	55	of	of	ADP
ftr-406	610	56	the	the	DET
ftr-406	610	57	inside	inside	ADJ
ftr-406	610	58	basis	basis	NOUN
ftr-406	610	59	of	of	ADP
ftr-406	610	60	the	the	DET
ftr-406	610	61	transferred	transfer	VERB
ftr-406	610	62	property	property	NOUN
ftr-406	610	63	between	between	ADP
ftr-406	610	64	the	the	DET
ftr-406	610	65	guaranteed	guarantee	VERB
ftr-406	610	66	payment	payment	NOUN
ftr-406	610	67	portion	portion	NOUN
ftr-406	610	68	of	of	ADP
ftr-406	610	69	the	the	DET
ftr-406	610	70	transfer	transfer	NOUN
ftr-406	610	71	and	and	CCONJ
ftr-406	610	72	the	the	DET
ftr-406	610	73	distribution	distribution	NOUN
ftr-406	610	74	portion.89	portion.89	NOUN
ftr-406	610	75	2006	2006	NUM
ftr-406	610	76	]	]	PUNCT
ftr-406	610	77	the	the	DET
ftr-406	610	78	lazarus	lazarus	PROPN
ftr-406	610	79	effect	effect	NOUN
ftr-406	610	80	365	365	NUM
ftr-406	610	81	$	$	SYM
ftr-406	610	82	6,000	6,000	NUM
ftr-406	610	83	.	.	PUNCT
ftr-406	611	1	because	because	SCONJ
ftr-406	611	2	c	c	PROPN
ftr-406	611	3	is	be	AUX
ftr-406	611	4	entitled	entitle	VERB
ftr-406	611	5	to	to	PART
ftr-406	611	6	receive	receive	VERB
ftr-406	611	7	not	not	PART
ftr-406	611	8	less	less	ADJ
ftr-406	611	9	than	than	ADP
ftr-406	611	10	$	$	SYM
ftr-406	611	11	10,000	10,000	NUM
ftr-406	611	12	,	,	PUNCT
ftr-406	611	13	the	the	DET
ftr-406	611	14	difference	difference	NOUN
ftr-406	611	15	,	,	PUNCT
ftr-406	611	16	$	$	SYM
ftr-406	611	17	4,000	4,000	NUM
ftr-406	611	18	,	,	PUNCT
ftr-406	611	19	is	be	AUX
ftr-406	611	20	a	a	DET
ftr-406	611	21	guaranteed	guarantee	VERB
ftr-406	611	22	payment	payment	NOUN
ftr-406	611	23	.	.	PUNCT
ftr-406	612	1	kahn	kahn	PROPN
ftr-406	612	2	and	and	CCONJ
ftr-406	612	3	cuenin	cuenin	PROPN
ftr-406	612	4	protest	protest	NOUN
ftr-406	612	5	that	that	SCONJ
ftr-406	612	6	,	,	PUNCT
ftr-406	612	7	if	if	SCONJ
ftr-406	612	8	gain	gain	NOUN
ftr-406	612	9	or	or	CCONJ
ftr-406	612	10	loss	loss	NOUN
ftr-406	612	11	had	have	VERB
ftr-406	612	12	to	to	PART
ftr-406	612	13	be	be	AUX
ftr-406	612	14	recognized	recognize	VERB
ftr-406	612	15	by	by	ADP
ftr-406	612	16	the	the	DET
ftr-406	612	17	partnership	partnership	NOUN
ftr-406	612	18	with	with	ADP
ftr-406	612	19	respect	respect	NOUN
ftr-406	612	20	to	to	ADP
ftr-406	612	21	an	an	DET
ftr-406	612	22	in	in	ADP
ftr-406	612	23	-	-	PUNCT
ftr-406	612	24	kind	kind	ADJ
ftr-406	612	25	guaranteed	guarantee	VERB
ftr-406	612	26	payment	payment	NOUN
ftr-406	612	27	,	,	PUNCT
ftr-406	612	28	the	the	DET
ftr-406	612	29	transfer	transfer	NOUN
ftr-406	612	30	of	of	ADP
ftr-406	612	31	property	property	NOUN
ftr-406	612	32	in	in	ADP
ftr-406	612	33	satisfaction	satisfaction	NOUN
ftr-406	612	34	of	of	ADP
ftr-406	612	35	the	the	DET
ftr-406	612	36	guaranteed	guarantee	VERB
ftr-406	612	37	payment	payment	NOUN
ftr-406	612	38	in	in	ADP
ftr-406	612	39	such	such	DET
ftr-406	612	40	a	a	DET
ftr-406	612	41	situation	situation	NOUN
ftr-406	612	42	would	would	AUX
ftr-406	612	43	require	require	VERB
ftr-406	612	44	that	that	SCONJ
ftr-406	612	45	the	the	DET
ftr-406	612	46	inside	inside	ADJ
ftr-406	612	47	basis	basis	NOUN
ftr-406	612	48	of	of	ADP
ftr-406	612	49	the	the	DET
ftr-406	612	50	transferred	transfer	VERB
ftr-406	612	51	property	property	NOUN
ftr-406	612	52	be	be	AUX
ftr-406	612	53	apportioned	apportion	VERB
ftr-406	612	54	between	between	ADP
ftr-406	612	55	the	the	DET
ftr-406	612	56	part	part	NOUN
ftr-406	612	57	of	of	ADP
ftr-406	612	58	the	the	DET
ftr-406	612	59	transaction	transaction	NOUN
ftr-406	612	60	treated	treat	VERB
ftr-406	612	61	as	as	ADP
ftr-406	612	62	a	a	DET
ftr-406	612	63	partnership	partnership	NOUN
ftr-406	612	64	distribution	distribution	NOUN
ftr-406	612	65	and	and	CCONJ
ftr-406	612	66	the	the	DET
ftr-406	612	67	part	part	NOUN
ftr-406	612	68	of	of	ADP
ftr-406	612	69	the	the	DET
ftr-406	612	70	transaction	transaction	NOUN
ftr-406	612	71	treated	treat	VERB
ftr-406	612	72	as	as	ADP
ftr-406	612	73	a	a	DET
ftr-406	612	74	guaranteed	guarantee	VERB
ftr-406	612	75	payment	payment	NOUN
ftr-406	612	76	.	.	PUNCT
ftr-406	613	1	kahn	kahn	PROPN
ftr-406	613	2	&	&	CCONJ
ftr-406	613	3	cuenin	cuenin	PROPN
ftr-406	613	4	,	,	PUNCT
ftr-406	613	5	supra	supra	PROPN
ftr-406	613	6	note	note	PROPN
ftr-406	613	7	6	6	NUM
ftr-406	613	8	,	,	PUNCT
ftr-406	613	9	at	at	ADP
ftr-406	613	10	423	423	NUM
ftr-406	613	11	.	.	PUNCT
ftr-406	614	1	but	but	CCONJ
ftr-406	614	2	this	this	PRON
ftr-406	614	3	assumes	assume	VERB
ftr-406	614	4	that	that	SCONJ
ftr-406	614	5	the	the	DET
ftr-406	614	6	partnership	partnership	NOUN
ftr-406	614	7	transfers	transfer	VERB
ftr-406	614	8	property	property	NOUN
ftr-406	614	9	worth	worth	ADJ
ftr-406	614	10	$	$	SYM
ftr-406	614	11	10,000	10,000	NUM
ftr-406	614	12	to	to	ADP
ftr-406	614	13	the	the	DET
ftr-406	614	14	partner	partner	NOUN
ftr-406	614	15	,	,	PUNCT
ftr-406	614	16	equal	equal	ADJ
ftr-406	614	17	to	to	ADP
ftr-406	614	18	both	both	CCONJ
ftr-406	614	19	the	the	DET
ftr-406	614	20	partner	partner	NOUN
ftr-406	614	21	’s	’s	PART
ftr-406	614	22	distributive	distributive	ADJ
ftr-406	614	23	share	share	NOUN
ftr-406	614	24	of	of	ADP
ftr-406	614	25	partnership	partnership	NOUN
ftr-406	614	26	income	income	NOUN
ftr-406	614	27	and	and	CCONJ
ftr-406	614	28	the	the	DET
ftr-406	614	29	partner	partner	NOUN
ftr-406	614	30	’s	’s	PART
ftr-406	614	31	guaranteed	guarantee	VERB
ftr-406	614	32	payment	payment	NOUN
ftr-406	614	33	.	.	PUNCT
ftr-406	615	1	if	if	SCONJ
ftr-406	615	2	property	property	NOUN
ftr-406	615	3	worth	worth	ADJ
ftr-406	615	4	only	only	ADV
ftr-406	615	5	$	$	SYM
ftr-406	615	6	4,000	4,000	NUM
ftr-406	615	7	,	,	PUNCT
ftr-406	615	8	the	the	DET
ftr-406	615	9	amount	amount	NOUN
ftr-406	615	10	of	of	ADP
ftr-406	615	11	the	the	DET
ftr-406	615	12	guaranteed	guarantee	VERB
ftr-406	615	13	payment	payment	NOUN
ftr-406	615	14	,	,	PUNCT
ftr-406	615	15	is	be	AUX
ftr-406	615	16	distributed	distribute	VERB
ftr-406	615	17	,	,	PUNCT
ftr-406	615	18	no	no	DET
ftr-406	615	19	such	such	ADJ
ftr-406	615	20	apportionment	apportionment	NOUN
ftr-406	615	21	would	would	AUX
ftr-406	615	22	be	be	AUX
ftr-406	615	23	necessary	necessary	ADJ
ftr-406	615	24	.	.	PUNCT
ftr-406	616	1	90	90	NUM
ftr-406	616	2	.	.	PUNCT
ftr-406	617	1	see	see	VERB
ftr-406	617	2	,	,	PUNCT
ftr-406	617	3	e.g.	e.g.	ADV
ftr-406	617	4	,	,	PUNCT
ftr-406	617	5	irc	irc	PROPN
ftr-406	617	6	§	§	PROPN
ftr-406	617	7	1011(b	1011(b	PROPN
ftr-406	617	8	)	)	PUNCT
ftr-406	617	9	(	(	PUNCT
ftr-406	617	10	requiring	require	VERB
ftr-406	617	11	the	the	DET
ftr-406	617	12	allocation	allocation	NOUN
ftr-406	617	13	of	of	ADP
ftr-406	617	14	basis	basis	NOUN
ftr-406	617	15	in	in	ADP
ftr-406	617	16	a	a	DET
ftr-406	617	17	part	part	NOUN
ftr-406	617	18	sale	sale	NOUN
ftr-406	617	19	/	/	SYM
ftr-406	617	20	part	part	NOUN
ftr-406	617	21	gift	gift	NOUN
ftr-406	617	22	to	to	ADP
ftr-406	617	23	a	a	DET
ftr-406	617	24	charitable	charitable	ADJ
ftr-406	617	25	organization	organization	NOUN
ftr-406	617	26	in	in	ADP
ftr-406	617	27	order	order	NOUN
ftr-406	617	28	to	to	PART
ftr-406	617	29	determine	determine	VERB
ftr-406	617	30	the	the	DET
ftr-406	617	31	amount	amount	NOUN
ftr-406	617	32	of	of	ADP
ftr-406	617	33	gain	gain	NOUN
ftr-406	617	34	from	from	ADP
ftr-406	617	35	the	the	DET
ftr-406	617	36	sale	sale	NOUN
ftr-406	617	37	portion	portion	NOUN
ftr-406	617	38	of	of	ADP
ftr-406	617	39	the	the	DET
ftr-406	617	40	transfer	transfer	NOUN
ftr-406	617	41	)	)	PUNCT
ftr-406	617	42	;	;	PUNCT
ftr-406	617	43	irc	irc	PROPN
ftr-406	617	44	§	§	PROPN
ftr-406	617	45	1060	1060	NUM
ftr-406	617	46	(	(	PUNCT
ftr-406	617	47	requiring	require	VERB
ftr-406	617	48	the	the	DET
ftr-406	617	49	allocation	allocation	NOUN
ftr-406	617	50	of	of	ADP
ftr-406	617	51	basis	basis	NOUN
ftr-406	617	52	among	among	ADP
ftr-406	617	53	the	the	DET
ftr-406	617	54	assets	asset	NOUN
ftr-406	617	55	of	of	ADP
ftr-406	617	56	a	a	DET
ftr-406	617	57	going	go	VERB
ftr-406	617	58	business	business	NOUN
ftr-406	617	59	when	when	SCONJ
ftr-406	617	60	acquired	acquire	VERB
ftr-406	617	61	for	for	ADP
ftr-406	617	62	a	a	DET
ftr-406	617	63	lump	lump	NOUN
ftr-406	617	64	sum	sum	NOUN
ftr-406	617	65	)	)	PUNCT
ftr-406	617	66	;	;	PUNCT
ftr-406	617	67	regs	reg	NOUN
ftr-406	617	68	.	.	PUNCT
ftr-406	618	1	§	§	PROPN
ftr-406	618	2	1.61	1.61	NUM
ftr-406	618	3	-	-	PUNCT
ftr-406	618	4	6(a	6(a	NUM
ftr-406	618	5	)	)	PUNCT
ftr-406	618	6	(	(	PUNCT
ftr-406	618	7	requiring	require	VERB
ftr-406	618	8	the	the	DET
ftr-406	618	9	equitable	equitable	ADJ
ftr-406	618	10	apportionment	apportionment	NOUN
ftr-406	618	11	of	of	ADP
ftr-406	618	12	basis	basis	NOUN
ftr-406	618	13	among	among	ADP
ftr-406	618	14	the	the	DET
ftr-406	618	15	several	several	ADJ
ftr-406	618	16	parts	part	NOUN
ftr-406	618	17	of	of	ADP
ftr-406	618	18	a	a	DET
ftr-406	618	19	larger	large	ADJ
ftr-406	618	20	parcel	parcel	NOUN
ftr-406	618	21	of	of	ADP
ftr-406	618	22	property	property	NOUN
ftr-406	618	23	when	when	SCONJ
ftr-406	618	24	one	one	NUM
ftr-406	618	25	or	or	CCONJ
ftr-406	618	26	more	more	ADJ
ftr-406	618	27	of	of	ADP
ftr-406	618	28	those	those	DET
ftr-406	618	29	parts	part	NOUN
ftr-406	618	30	are	be	AUX
ftr-406	618	31	sold	sell	VERB
ftr-406	618	32	)	)	PUNCT
ftr-406	618	33	;	;	PUNCT
ftr-406	618	34	regs	reg	NOUN
ftr-406	618	35	.	.	PUNCT
ftr-406	619	1	§	§	PROPN
ftr-406	619	2	1.167(a)-5	1.167(a)-5	PROPN
ftr-406	619	3	(	(	PUNCT
ftr-406	619	4	requiring	require	VERB
ftr-406	619	5	the	the	DET
ftr-406	619	6	allocation	allocation	NOUN
ftr-406	619	7	of	of	ADP
ftr-406	619	8	basis	basis	NOUN
ftr-406	619	9	between	between	ADP
ftr-406	619	10	depreciable	depreciable	ADJ
ftr-406	619	11	and	and	CCONJ
ftr-406	619	12	non	non	ADJ
ftr-406	619	13	-	-	ADJ
ftr-406	619	14	depreciable	depreciable	ADJ
ftr-406	619	15	property	property	NOUN
ftr-406	619	16	acquired	acquire	VERB
ftr-406	619	17	for	for	ADP
ftr-406	619	18	a	a	DET
ftr-406	619	19	lump	lump	NOUN
ftr-406	619	20	sum	sum	NOUN
ftr-406	619	21	“	"	PUNCT
ftr-406	619	22	as	as	ADP
ftr-406	619	23	for	for	ADP
ftr-406	619	24	example	example	NOUN
ftr-406	619	25	,	,	PUNCT
ftr-406	619	26	buildings	building	NOUN
ftr-406	619	27	and	and	CCONJ
ftr-406	619	28	land	land	NOUN
ftr-406	619	29	”	"	PUNCT
ftr-406	619	30	)	)	PUNCT
ftr-406	619	31	;	;	PUNCT
ftr-406	619	32	rev	rev	PROPN
ftr-406	619	33	.	.	PROPN
ftr-406	619	34	rul	rul	PROPN
ftr-406	619	35	.	.	PUNCT
ftr-406	620	1	53	53	NUM
ftr-406	620	2	-	-	SYM
ftr-406	620	3	286	286	NUM
ftr-406	620	4	,	,	PUNCT
ftr-406	620	5	1953	1953	NUM
ftr-406	620	6	-	-	SYM
ftr-406	620	7	2	2	NUM
ftr-406	620	8	c.b	c.b	PROPN
ftr-406	620	9	.	.	PROPN
ftr-406	620	10	20	20	NUM
ftr-406	620	11	(	(	PUNCT
ftr-406	620	12	requiring	require	VERB
ftr-406	620	13	the	the	DET
ftr-406	620	14	allocation	allocation	NOUN
ftr-406	620	15	of	of	ADP
ftr-406	620	16	basis	basis	NOUN
ftr-406	620	17	between	between	ADP
ftr-406	620	18	the	the	DET
ftr-406	620	19	personal	personal	ADJ
ftr-406	620	20	and	and	CCONJ
ftr-406	620	21	business	business	NOUN
ftr-406	620	22	use	use	NOUN
ftr-406	620	23	of	of	ADP
ftr-406	620	24	property	property	NOUN
ftr-406	620	25	in	in	ADP
ftr-406	620	26	determining	determine	VERB
ftr-406	620	27	gain	gain	NOUN
ftr-406	620	28	or	or	CCONJ
ftr-406	620	29	loss	loss	NOUN
ftr-406	620	30	on	on	ADP
ftr-406	620	31	sale	sale	NOUN
ftr-406	620	32	)	)	PUNCT
ftr-406	620	33	;	;	PUNCT
ftr-406	620	34	sharp	sharp	PROPN
ftr-406	620	35	v.	v.	PROPN
ftr-406	620	36	united	united	PROPN
ftr-406	620	37	states	states	PROPN
ftr-406	620	38	,	,	PUNCT
ftr-406	620	39	199	199	NUM
ftr-406	620	40	f.	f.	NOUN
ftr-406	620	41	supp	supp	PROPN
ftr-406	620	42	.	.	PUNCT
ftr-406	621	1	743	743	NUM
ftr-406	621	2	(	(	PUNCT
ftr-406	621	3	d.	d.	PROPN
ftr-406	621	4	del	del	PROPN
ftr-406	621	5	.	.	PROPN
ftr-406	621	6	1961	1961	NUM
ftr-406	621	7	)	)	PUNCT
ftr-406	621	8	,	,	PUNCT
ftr-406	621	9	aff’d	aff’d	VERB
ftr-406	621	10	,	,	PUNCT
ftr-406	621	11	303	303	NUM
ftr-406	621	12	f.2d	f.2d	SYM
ftr-406	621	13	783	783	NUM
ftr-406	621	14	(	(	PUNCT
ftr-406	621	15	3d	3d	PROPN
ftr-406	621	16	cir	cir	NOUN
ftr-406	621	17	.	.	PROPN
ftr-406	621	18	1962	1962	NUM
ftr-406	621	19	)	)	PUNCT
ftr-406	621	20	(	(	PUNCT
ftr-406	621	21	same	same	ADJ
ftr-406	621	22	)	)	PUNCT
ftr-406	621	23	.	.	PUNCT
ftr-406	622	1	91	91	NUM
ftr-406	622	2	.	.	PUNCT
ftr-406	623	1	kahn	kahn	PROPN
ftr-406	623	2	and	and	CCONJ
ftr-406	623	3	cuenin	cuenin	PROPN
ftr-406	623	4	go	go	VERB
ftr-406	623	5	on	on	ADP
ftr-406	623	6	to	to	PART
ftr-406	623	7	complain	complain	VERB
ftr-406	623	8	that	that	SCONJ
ftr-406	623	9	further	further	ADJ
ftr-406	623	10	complication	complication	NOUN
ftr-406	623	11	ensues	ensue	VERB
ftr-406	623	12	in	in	ADP
ftr-406	623	13	such	such	DET
ftr-406	623	14	a	a	DET
ftr-406	623	15	situation	situation	NOUN
ftr-406	623	16	because	because	SCONJ
ftr-406	623	17	the	the	DET
ftr-406	623	18	amount	amount	NOUN
ftr-406	623	19	of	of	ADP
ftr-406	623	20	the	the	DET
ftr-406	623	21	guaranteed	guarantee	VERB
ftr-406	623	22	payment	payment	NOUN
ftr-406	623	23	depends	depend	VERB
ftr-406	623	24	on	on	ADP
ftr-406	623	25	the	the	DET
ftr-406	623	26	dollar	dollar	NOUN
ftr-406	623	27	amount	amount	NOUN
ftr-406	623	28	of	of	ADP
ftr-406	623	29	the	the	DET
ftr-406	623	30	partner	partner	NOUN
ftr-406	623	31	’s	’s	PART
ftr-406	623	32	distributive	distributive	ADJ
ftr-406	623	33	share	share	NOUN
ftr-406	623	34	of	of	ADP
ftr-406	623	35	partnership	partnership	NOUN
ftr-406	623	36	profits	profit	NOUN
ftr-406	623	37	.	.	PUNCT
ftr-406	624	1	kahn	kahn	PROPN
ftr-406	624	2	&	&	CCONJ
ftr-406	624	3	cuenin	cuenin	PROPN
ftr-406	624	4	,	,	PUNCT
ftr-406	624	5	supra	supra	PROPN
ftr-406	624	6	note	note	PROPN
ftr-406	624	7	6	6	NUM
ftr-406	624	8	,	,	PUNCT
ftr-406	624	9	at	at	ADP
ftr-406	624	10	423	423	NUM
ftr-406	624	11	-	-	SYM
ftr-406	624	12	24	24	NUM
ftr-406	624	13	.	.	PUNCT
ftr-406	625	1	they	they	PRON
ftr-406	625	2	apparently	apparently	ADV
ftr-406	625	3	believe	believe	VERB
ftr-406	625	4	that	that	SCONJ
ftr-406	625	5	the	the	DET
ftr-406	625	6	gain	gain	NOUN
ftr-406	625	7	or	or	CCONJ
ftr-406	625	8	loss	loss	NOUN
ftr-406	625	9	resulting	result	VERB
ftr-406	625	10	from	from	ADP
ftr-406	625	11	the	the	DET
ftr-406	625	12	distribution	distribution	NOUN
ftr-406	625	13	of	of	ADP
ftr-406	625	14	partnership	partnership	NOUN
ftr-406	625	15	property	property	NOUN
ftr-406	625	16	in	in	ADP
ftr-406	625	17	satisfaction	satisfaction	NOUN
ftr-406	625	18	of	of	ADP
ftr-406	625	19	the	the	DET
ftr-406	625	20	guaranteed	guarantee	VERB
ftr-406	625	21	payment	payment	NOUN
ftr-406	625	22	will	will	AUX
ftr-406	625	23	require	require	VERB
ftr-406	625	24	the	the	DET
ftr-406	625	25	recomputation	recomputation	NOUN
ftr-406	625	26	of	of	ADP
ftr-406	625	27	the	the	DET
ftr-406	625	28	amount	amount	NOUN
ftr-406	625	29	of	of	ADP
ftr-406	625	30	the	the	DET
ftr-406	625	31	guaranteed	guarantee	VERB
ftr-406	625	32	payment	payment	NOUN
ftr-406	625	33	.	.	PUNCT
ftr-406	626	1	even	even	ADV
ftr-406	626	2	if	if	SCONJ
ftr-406	626	3	correct	correct	ADJ
ftr-406	626	4	,	,	PUNCT
ftr-406	626	5	their	their	PRON
ftr-406	626	6	concern	concern	NOUN
ftr-406	626	7	in	in	ADP
ftr-406	626	8	this	this	DET
ftr-406	626	9	regard	regard	NOUN
ftr-406	626	10	is	be	AUX
ftr-406	626	11	overstated	overstate	VERB
ftr-406	626	12	.	.	PUNCT
ftr-406	627	1	more	more	ADV
ftr-406	627	2	importantly	importantly	ADV
ftr-406	627	3	,	,	PUNCT
ftr-406	627	4	any	any	DET
ftr-406	627	5	such	such	ADJ
ftr-406	627	6	complications	complication	NOUN
ftr-406	627	7	are	be	AUX
ftr-406	627	8	easily	easily	ADV
ftr-406	627	9	avoided	avoid	VERB
ftr-406	627	10	.	.	PUNCT
ftr-406	628	1	their	their	PRON
ftr-406	628	2	concern	concern	NOUN
ftr-406	628	3	that	that	SCONJ
ftr-406	628	4	any	any	DET
ftr-406	628	5	gain	gain	NOUN
ftr-406	628	6	or	or	CCONJ
ftr-406	628	7	loss	loss	NOUN
ftr-406	628	8	resulting	result	VERB
ftr-406	628	9	from	from	ADP
ftr-406	628	10	the	the	DET
ftr-406	628	11	distribution	distribution	NOUN
ftr-406	628	12	of	of	ADP
ftr-406	628	13	partnership	partnership	NOUN
ftr-406	628	14	property	property	NOUN
ftr-406	628	15	in	in	ADP
ftr-406	628	16	satisfaction	satisfaction	NOUN
ftr-406	628	17	of	of	ADP
ftr-406	628	18	the	the	DET
ftr-406	628	19	guaranteed	guarantee	VERB
ftr-406	628	20	payment	payment	NOUN
ftr-406	628	21	will	will	AUX
ftr-406	628	22	require	require	VERB
ftr-406	628	23	the	the	DET
ftr-406	628	24	recomputation	recomputation	NOUN
ftr-406	628	25	of	of	ADP
ftr-406	628	26	the	the	DET
ftr-406	628	27	amount	amount	NOUN
ftr-406	628	28	of	of	ADP
ftr-406	628	29	the	the	DET
ftr-406	628	30	guaranteed	guarantee	VERB
ftr-406	628	31	payment	payment	NOUN
ftr-406	628	32	is	be	AUX
ftr-406	628	33	overstated	overstate	VERB
ftr-406	628	34	because	because	SCONJ
ftr-406	628	35	in	in	ADP
ftr-406	628	36	many	many	ADJ
ftr-406	628	37	,	,	PUNCT
ftr-406	628	38	if	if	SCONJ
ftr-406	628	39	not	not	PART
ftr-406	628	40	most	most	ADJ
ftr-406	628	41	,	,	PUNCT
ftr-406	628	42	instances	instance	VERB
ftr-406	628	43	the	the	DET
ftr-406	628	44	partnership	partnership	NOUN
ftr-406	628	45	will	will	AUX
ftr-406	628	46	not	not	PART
ftr-406	628	47	distribute	distribute	VERB
ftr-406	628	48	property	property	NOUN
ftr-406	628	49	in	in	ADP
ftr-406	628	50	satisfaction	satisfaction	NOUN
ftr-406	628	51	of	of	ADP
ftr-406	628	52	a	a	DET
ftr-406	628	53	guaranteed	guarantee	VERB
ftr-406	628	54	payment	payment	NOUN
ftr-406	628	55	until	until	ADP
ftr-406	628	56	the	the	DET
ftr-406	628	57	taxable	taxable	ADJ
ftr-406	628	58	year	year	NOUN
ftr-406	628	59	following	follow	VERB
ftr-406	628	60	that	that	SCONJ
ftr-406	628	61	in	in	ADP
ftr-406	628	62	which	which	PRON
ftr-406	628	63	the	the	DET
ftr-406	628	64	services	service	NOUN
ftr-406	628	65	are	be	AUX
ftr-406	628	66	actually	actually	ADV
ftr-406	628	67	rendered	render	VERB
ftr-406	628	68	.	.	PUNCT
ftr-406	629	1	this	this	PRON
ftr-406	629	2	is	be	AUX
ftr-406	629	3	because	because	SCONJ
ftr-406	629	4	the	the	DET
ftr-406	629	5	partnership	partnership	NOUN
ftr-406	629	6	’s	’s	PART
ftr-406	629	7	income	income	NOUN
ftr-406	629	8	,	,	PUNCT
ftr-406	629	9	and	and	CCONJ
ftr-406	629	10	thus	thus	ADV
ftr-406	629	11	the	the	DET
ftr-406	629	12	amount	amount	NOUN
ftr-406	629	13	of	of	ADP
ftr-406	629	14	the	the	DET
ftr-406	629	15	guaranteed	guarantee	VERB
ftr-406	629	16	payment	payment	NOUN
ftr-406	629	17	,	,	PUNCT
ftr-406	629	18	can	can	AUX
ftr-406	629	19	not	not	PART
ftr-406	629	20	be	be	AUX
ftr-406	629	21	determined	determine	VERB
ftr-406	629	22	until	until	ADP
ftr-406	629	23	after	after	ADP
ftr-406	629	24	the	the	DET
ftr-406	629	25	end	end	NOUN
ftr-406	629	26	of	of	ADP
ftr-406	629	27	the	the	DET
ftr-406	629	28	taxable	taxable	ADJ
ftr-406	629	29	year	year	NOUN
ftr-406	629	30	.	.	PUNCT
ftr-406	630	1	for	for	ADP
ftr-406	630	2	a	a	DET
ftr-406	630	3	cash	cash	NOUN
ftr-406	630	4	-	-	PUNCT
ftr-406	630	5	method	method	NOUN
ftr-406	630	6	partnership	partnership	NOUN
ftr-406	630	7	,	,	PUNCT
ftr-406	630	8	the	the	DET
ftr-406	630	9	transfer	transfer	NOUN
ftr-406	630	10	of	of	ADP
ftr-406	630	11	the	the	DET
ftr-406	630	12	property	property	NOUN
ftr-406	630	13	in	in	ADP
ftr-406	630	14	the	the	DET
ftr-406	630	15	following	follow	VERB
ftr-406	630	16	taxable	taxable	ADJ
ftr-406	630	17	year	year	NOUN
ftr-406	630	18	means	mean	VERB
ftr-406	630	19	that	that	SCONJ
ftr-406	630	20	both	both	CCONJ
ftr-406	630	21	the	the	DET
ftr-406	630	22	deduction	deduction	NOUN
ftr-406	630	23	of	of	ADP
ftr-406	630	24	the	the	DET
ftr-406	630	25	guaranteed	guarantee	VERB
ftr-406	630	26	payment	payment	NOUN
ftr-406	630	27	and	and	CCONJ
ftr-406	630	28	the	the	DET
ftr-406	630	29	recognition	recognition	NOUN
ftr-406	630	30	of	of	ADP
ftr-406	630	31	any	any	DET
ftr-406	630	32	gain	gain	NOUN
ftr-406	630	33	or	or	CCONJ
ftr-406	630	34	loss	loss	NOUN
ftr-406	630	35	resulting	result	VERB
ftr-406	630	36	from	from	ADP
ftr-406	630	37	the	the	DET
ftr-406	630	38	transfer	transfer	NOUN
ftr-406	630	39	would	would	AUX
ftr-406	630	40	be	be	AUX
ftr-406	630	41	deferred	defer	VERB
ftr-406	630	42	to	to	ADP
ftr-406	630	43	that	that	DET
ftr-406	630	44	year	year	NOUN
ftr-406	630	45	.	.	PUNCT
ftr-406	631	1	although	although	SCONJ
ftr-406	631	2	an	an	DET
ftr-406	631	3	accrual	accrual	ADJ
ftr-406	631	4	-	-	PUNCT
ftr-406	631	5	method	method	NOUN
ftr-406	631	6	partnership	partnership	NOUN
ftr-406	631	7	would	would	AUX
ftr-406	631	8	be	be	AUX
ftr-406	631	9	allowed	allow	VERB
ftr-406	631	10	a	a	DET
ftr-406	631	11	deduction	deduction	NOUN
ftr-406	631	12	for	for	ADP
ftr-406	631	13	the	the	DET
ftr-406	631	14	guaranteed	guarantee	VERB
ftr-406	631	15	payment	payment	NOUN
ftr-406	631	16	however	however	ADV
ftr-406	631	17	,	,	PUNCT
ftr-406	631	18	any	any	DET
ftr-406	631	19	necessary	necessary	ADJ
ftr-406	631	20	allocation	allocation	NOUN
ftr-406	631	21	of	of	ADP
ftr-406	631	22	basis	basis	NOUN
ftr-406	631	23	to	to	PART
ftr-406	631	24	ensure	ensure	VERB
ftr-406	631	25	proper	proper	ADJ
ftr-406	631	26	results	result	NOUN
ftr-406	631	27	would	would	AUX
ftr-406	631	28	hardly	hardly	ADV
ftr-406	631	29	be	be	AUX
ftr-406	631	30	unique	unique	ADJ
ftr-406	631	31	to	to	ADP
ftr-406	631	32	section	section	NOUN
ftr-406	631	33	707(c	707(c	PROPN
ftr-406	631	34	)	)	PUNCT
ftr-406	631	35	.	.	PUNCT
ftr-406	632	1	it	it	PRON
ftr-406	632	2	is	be	AUX
ftr-406	632	3	present	present	ADJ
ftr-406	632	4	elsewhere	elsewhere	ADV
ftr-406	632	5	in	in	ADP
ftr-406	632	6	the	the	DET
ftr-406	632	7	code	code	NOUN
ftr-406	632	8	and	and	CCONJ
ftr-406	632	9	,	,	PUNCT
ftr-406	632	10	in	in	ADP
ftr-406	632	11	itself	itself	PRON
ftr-406	632	12	,	,	PUNCT
ftr-406	632	13	has	have	AUX
ftr-406	632	14	not	not	PART
ftr-406	632	15	been	be	AUX
ftr-406	632	16	found	find	VERB
ftr-406	632	17	debilitating	debilitate	VERB
ftr-406	632	18	to	to	ADP
ftr-406	632	19	the	the	DET
ftr-406	632	20	administration	administration	NOUN
ftr-406	632	21	of	of	ADP
ftr-406	632	22	the	the	DET
ftr-406	632	23	tax	tax	NOUN
ftr-406	632	24	law.90	law.90	NOUN
ftr-406	632	25	one	one	PRON
ftr-406	632	26	should	should	AUX
ftr-406	632	27	not	not	PART
ftr-406	632	28	be	be	AUX
ftr-406	632	29	surprised	surprise	VERB
ftr-406	632	30	that	that	SCONJ
ftr-406	632	31	an	an	DET
ftr-406	632	32	added	add	VERB
ftr-406	632	33	layer	layer	NOUN
ftr-406	632	34	of	of	ADP
ftr-406	632	35	difficulty	difficulty	NOUN
ftr-406	632	36	is	be	AUX
ftr-406	632	37	encountered	encounter	VERB
ftr-406	632	38	in	in	ADP
ftr-406	632	39	such	such	DET
ftr-406	632	40	an	an	DET
ftr-406	632	41	atypical	atypical	ADJ
ftr-406	632	42	setting.91	setting.91	NOUN
ftr-406	632	43	366	366	NUM
ftr-406	632	44	florida	florida	PROPN
ftr-406	632	45	tax	tax	NOUN
ftr-406	632	46	review	review	NOUN
ftr-406	633	1	[	[	X
ftr-406	633	2	v0l.7:6	v0l.7:6	NOUN
ftr-406	633	3	in	in	ADP
ftr-406	633	4	the	the	DET
ftr-406	633	5	taxable	taxable	ADJ
ftr-406	633	6	year	year	NOUN
ftr-406	633	7	in	in	ADP
ftr-406	633	8	which	which	PRON
ftr-406	633	9	the	the	DET
ftr-406	633	10	services	service	NOUN
ftr-406	633	11	are	be	AUX
ftr-406	633	12	actually	actually	ADV
ftr-406	633	13	rendered	render	VERB
ftr-406	633	14	,	,	PUNCT
ftr-406	633	15	the	the	DET
ftr-406	633	16	recognition	recognition	NOUN
ftr-406	633	17	of	of	ADP
ftr-406	633	18	any	any	DET
ftr-406	633	19	gain	gain	NOUN
ftr-406	633	20	or	or	CCONJ
ftr-406	633	21	loss	loss	NOUN
ftr-406	633	22	resulting	result	VERB
ftr-406	633	23	from	from	ADP
ftr-406	633	24	the	the	DET
ftr-406	633	25	transfer	transfer	NOUN
ftr-406	633	26	would	would	AUX
ftr-406	633	27	be	be	AUX
ftr-406	633	28	deferred	defer	VERB
ftr-406	633	29	to	to	ADP
ftr-406	633	30	the	the	DET
ftr-406	633	31	following	follow	VERB
ftr-406	633	32	taxable	taxable	ADJ
ftr-406	633	33	year	year	NOUN
ftr-406	633	34	when	when	SCONJ
ftr-406	633	35	the	the	DET
ftr-406	633	36	transfer	transfer	NOUN
ftr-406	633	37	is	be	AUX
ftr-406	633	38	made	make	VERB
ftr-406	633	39	.	.	PUNCT
ftr-406	634	1	thus	thus	ADV
ftr-406	634	2	,	,	PUNCT
ftr-406	634	3	in	in	ADP
ftr-406	634	4	both	both	DET
ftr-406	634	5	cases	case	NOUN
ftr-406	634	6	,	,	PUNCT
ftr-406	634	7	any	any	DET
ftr-406	634	8	gain	gain	NOUN
ftr-406	634	9	or	or	CCONJ
ftr-406	634	10	loss	loss	NOUN
ftr-406	634	11	resulting	result	VERB
ftr-406	634	12	from	from	ADP
ftr-406	634	13	the	the	DET
ftr-406	634	14	transfer	transfer	NOUN
ftr-406	634	15	is	be	AUX
ftr-406	634	16	not	not	PART
ftr-406	634	17	relevant	relevant	ADJ
ftr-406	634	18	to	to	ADP
ftr-406	634	19	the	the	DET
ftr-406	634	20	determination	determination	NOUN
ftr-406	634	21	of	of	ADP
ftr-406	634	22	the	the	DET
ftr-406	634	23	amount	amount	NOUN
ftr-406	634	24	of	of	ADP
ftr-406	634	25	the	the	DET
ftr-406	634	26	guaranteed	guarantee	VERB
ftr-406	634	27	payment	payment	NOUN
ftr-406	634	28	in	in	ADP
ftr-406	634	29	the	the	DET
ftr-406	634	30	taxable	taxable	ADJ
ftr-406	634	31	year	year	NOUN
ftr-406	634	32	in	in	ADP
ftr-406	634	33	which	which	PRON
ftr-406	634	34	the	the	DET
ftr-406	634	35	services	service	NOUN
ftr-406	634	36	are	be	AUX
ftr-406	634	37	rendered	render	VERB
ftr-406	634	38	.	.	PUNCT
ftr-406	635	1	nevertheless	nevertheless	ADV
ftr-406	635	2	,	,	PUNCT
ftr-406	635	3	kahn	kahn	PROPN
ftr-406	635	4	and	and	CCONJ
ftr-406	635	5	cuenin	cuenin	PROPN
ftr-406	635	6	’s	’s	PART
ftr-406	635	7	concern	concern	NOUN
ftr-406	635	8	could	could	AUX
ftr-406	635	9	arise	arise	VERB
ftr-406	635	10	for	for	ADP
ftr-406	635	11	either	either	CCONJ
ftr-406	635	12	an	an	DET
ftr-406	635	13	accrual	accrual	ADJ
ftr-406	635	14	-	-	PUNCT
ftr-406	635	15	method	method	NOUN
ftr-406	635	16	partnership	partnership	NOUN
ftr-406	635	17	or	or	CCONJ
ftr-406	635	18	a	a	DET
ftr-406	635	19	cash	cash	NOUN
ftr-406	635	20	-	-	PUNCT
ftr-406	635	21	method	method	NOUN
ftr-406	635	22	partnership	partnership	NOUN
ftr-406	635	23	that	that	PRON
ftr-406	635	24	transfers	transfer	VERB
ftr-406	635	25	property	property	NOUN
ftr-406	635	26	in	in	ADP
ftr-406	635	27	satisfaction	satisfaction	NOUN
ftr-406	635	28	of	of	ADP
ftr-406	635	29	the	the	DET
ftr-406	635	30	guaranteed	guarantee	VERB
ftr-406	635	31	payment	payment	NOUN
ftr-406	635	32	in	in	ADP
ftr-406	635	33	the	the	DET
ftr-406	635	34	year	year	NOUN
ftr-406	635	35	the	the	DET
ftr-406	635	36	services	service	NOUN
ftr-406	635	37	are	be	AUX
ftr-406	635	38	actually	actually	ADV
ftr-406	635	39	rendered	render	VERB
ftr-406	635	40	despite	despite	SCONJ
ftr-406	635	41	the	the	DET
ftr-406	635	42	fact	fact	NOUN
ftr-406	635	43	that	that	SCONJ
ftr-406	635	44	the	the	DET
ftr-406	635	45	amount	amount	NOUN
ftr-406	635	46	of	of	ADP
ftr-406	635	47	the	the	DET
ftr-406	635	48	guaranteed	guarantee	VERB
ftr-406	635	49	payment	payment	NOUN
ftr-406	635	50	is	be	AUX
ftr-406	635	51	unknown	unknown	ADJ
ftr-406	635	52	at	at	ADP
ftr-406	635	53	the	the	DET
ftr-406	635	54	time	time	NOUN
ftr-406	635	55	of	of	ADP
ftr-406	635	56	the	the	DET
ftr-406	635	57	transfer	transfer	NOUN
ftr-406	635	58	.	.	PUNCT
ftr-406	636	1	in	in	ADP
ftr-406	636	2	such	such	DET
ftr-406	636	3	a	a	DET
ftr-406	636	4	situation	situation	NOUN
ftr-406	636	5	,	,	PUNCT
ftr-406	636	6	the	the	DET
ftr-406	636	7	amount	amount	NOUN
ftr-406	636	8	of	of	ADP
ftr-406	636	9	the	the	DET
ftr-406	636	10	gain	gain	NOUN
ftr-406	636	11	or	or	CCONJ
ftr-406	636	12	loss	loss	NOUN
ftr-406	636	13	resulting	result	VERB
ftr-406	636	14	from	from	ADP
ftr-406	636	15	the	the	DET
ftr-406	636	16	transfer	transfer	NOUN
ftr-406	636	17	could	could	AUX
ftr-406	636	18	be	be	AUX
ftr-406	636	19	relevant	relevant	ADJ
ftr-406	636	20	to	to	ADP
ftr-406	636	21	the	the	DET
ftr-406	636	22	determination	determination	NOUN
ftr-406	636	23	of	of	ADP
ftr-406	636	24	the	the	DET
ftr-406	636	25	amount	amount	NOUN
ftr-406	636	26	of	of	ADP
ftr-406	636	27	the	the	DET
ftr-406	636	28	guaranteed	guarantee	VERB
ftr-406	636	29	payment	payment	NOUN
ftr-406	636	30	itself	itself	PRON
ftr-406	636	31	.	.	PUNCT
ftr-406	637	1	however	however	ADV
ftr-406	637	2	,	,	PUNCT
ftr-406	637	3	the	the	DET
ftr-406	637	4	complexities	complexity	NOUN
ftr-406	637	5	encountered	encounter	VERB
ftr-406	637	6	in	in	ADP
ftr-406	637	7	this	this	DET
ftr-406	637	8	situation	situation	NOUN
ftr-406	637	9	are	be	AUX
ftr-406	637	10	easily	easily	ADV
ftr-406	637	11	avoided	avoid	VERB
ftr-406	637	12	.	.	PUNCT
ftr-406	638	1	the	the	DET
ftr-406	638	2	basic	basic	ADJ
ftr-406	638	3	equation	equation	NOUN
ftr-406	638	4	to	to	PART
ftr-406	638	5	determine	determine	VERB
ftr-406	638	6	the	the	DET
ftr-406	638	7	amount	amount	NOUN
ftr-406	638	8	of	of	ADP
ftr-406	638	9	a	a	DET
ftr-406	638	10	guaranteed	guarantee	VERB
ftr-406	638	11	payment	payment	NOUN
ftr-406	638	12	when	when	SCONJ
ftr-406	638	13	structured	structure	VERB
ftr-406	638	14	as	as	ADP
ftr-406	638	15	a	a	DET
ftr-406	638	16	percentage	percentage	NOUN
ftr-406	638	17	of	of	ADP
ftr-406	638	18	partnership	partnership	NOUN
ftr-406	638	19	income	income	NOUN
ftr-406	638	20	subject	subject	ADJ
ftr-406	638	21	to	to	ADP
ftr-406	638	22	a	a	DET
ftr-406	638	23	minimum	minimum	ADJ
ftr-406	638	24	amount	amount	NOUN
ftr-406	638	25	is	be	AUX
ftr-406	638	26	:	:	PUNCT
ftr-406	638	27	gp	gp	X
ftr-406	638	28	=	=	PUNCT
ftr-406	638	29	ma	ma	PROPN
ftr-406	638	30	(	(	PUNCT
ftr-406	638	31	pi	pi	NOUN
ftr-406	638	32	*	*	PUNCT
ftr-406	638	33	ds	ds	ADJ
ftr-406	638	34	)	)	PUNCT
ftr-406	638	35	equation	equation	NOUN
ftr-406	638	36	1	1	NUM
ftr-406	638	37	where	where	SCONJ
ftr-406	638	38	pi	pi	NOUN
ftr-406	638	39	>	>	X
ftr-406	638	40	0	0	PUNCT
ftr-406	638	41	and	and	CCONJ
ftr-406	638	42	ma	ma	PROPN
ftr-406	638	43	>	>	X
ftr-406	638	44	pi	pi	NOUN
ftr-406	638	45	*	*	PUNCT
ftr-406	638	46	ds	ds	ADJ
ftr-406	638	47	and	and	CCONJ
ftr-406	638	48	gp	gp	NOUN
ftr-406	638	49	=	=	NOUN
ftr-406	638	50	guaranteed	guarantee	VERB
ftr-406	638	51	payment	payment	NOUN
ftr-406	638	52	;	;	PUNCT
ftr-406	638	53	ma	ma	PROPN
ftr-406	638	54	=	=	PROPN
ftr-406	638	55	the	the	DET
ftr-406	638	56	guaranteed	guarantee	VERB
ftr-406	638	57	minimum	minimum	ADJ
ftr-406	638	58	dollar	dollar	NOUN
ftr-406	638	59	amount	amount	NOUN
ftr-406	638	60	;	;	PUNCT
ftr-406	638	61	pi	pi	NOUN
ftr-406	638	62	=	=	SYM
ftr-406	638	63	partnership	partnership	NOUN
ftr-406	638	64	income	income	NOUN
ftr-406	638	65	before	before	ADP
ftr-406	638	66	taking	take	VERB
ftr-406	638	67	into	into	ADP
ftr-406	638	68	account	account	NOUN
ftr-406	638	69	any	any	DET
ftr-406	638	70	guaranteed	guarantee	VERB
ftr-406	638	71	payment	payment	NOUN
ftr-406	638	72	;	;	PUNCT
ftr-406	638	73	and	and	CCONJ
ftr-406	638	74	ds	ds	ADJ
ftr-406	638	75	=	=	SYM
ftr-406	638	76	the	the	DET
ftr-406	638	77	partner	partner	NOUN
ftr-406	638	78	’s	’s	PART
ftr-406	638	79	distributive	distributive	ADJ
ftr-406	638	80	share	share	NOUN
ftr-406	638	81	of	of	ADP
ftr-406	638	82	partnership	partnership	NOUN
ftr-406	638	83	income	income	NOUN
ftr-406	638	84	.	.	PUNCT
ftr-406	639	1	using	use	VERB
ftr-406	639	2	the	the	DET
ftr-406	639	3	facts	fact	NOUN
ftr-406	639	4	of	of	ADP
ftr-406	639	5	the	the	DET
ftr-406	639	6	regulatory	regulatory	ADJ
ftr-406	639	7	example	example	NOUN
ftr-406	639	8	described	describe	VERB
ftr-406	639	9	in	in	ADP
ftr-406	639	10	note	note	NOUN
ftr-406	639	11	89	89	NUM
ftr-406	639	12	,	,	PUNCT
ftr-406	639	13	supra	supra	NOUN
ftr-406	639	14	,	,	PUNCT
ftr-406	639	15	in	in	ADP
ftr-406	639	16	which	which	PRON
ftr-406	639	17	the	the	DET
ftr-406	639	18	partner	partner	NOUN
ftr-406	639	19	is	be	AUX
ftr-406	639	20	entitled	entitle	VERB
ftr-406	639	21	to	to	ADP
ftr-406	639	22	a	a	DET
ftr-406	639	23	distributive	distributive	ADJ
ftr-406	639	24	share	share	NOUN
ftr-406	639	25	of	of	ADP
ftr-406	639	26	partnership	partnership	NOUN
ftr-406	639	27	income	income	NOUN
ftr-406	639	28	of	of	ADP
ftr-406	639	29	30	30	NUM
ftr-406	639	30	%	%	NOUN
ftr-406	639	31	but	but	CCONJ
ftr-406	639	32	not	not	PART
ftr-406	639	33	less	less	ADJ
ftr-406	639	34	than	than	ADP
ftr-406	639	35	$	$	SYM
ftr-406	639	36	10,000	10,000	NUM
ftr-406	639	37	and	and	CCONJ
ftr-406	639	38	the	the	DET
ftr-406	639	39	partnership	partnership	NOUN
ftr-406	639	40	has	have	VERB
ftr-406	639	41	income	income	NOUN
ftr-406	639	42	of	of	ADP
ftr-406	639	43	only	only	ADV
ftr-406	639	44	$	$	SYM
ftr-406	639	45	20,000	20,000	NUM
ftr-406	639	46	,	,	PUNCT
ftr-406	639	47	the	the	DET
ftr-406	639	48	partner	partner	NOUN
ftr-406	639	49	would	would	AUX
ftr-406	639	50	receive	receive	VERB
ftr-406	639	51	a	a	DET
ftr-406	639	52	distributive	distributive	ADJ
ftr-406	639	53	share	share	NOUN
ftr-406	639	54	of	of	ADP
ftr-406	639	55	partnership	partnership	NOUN
ftr-406	639	56	income	income	NOUN
ftr-406	639	57	of	of	ADP
ftr-406	639	58	$	$	SYM
ftr-406	639	59	6,000	6,000	NUM
ftr-406	639	60	and	and	CCONJ
ftr-406	639	61	a	a	DET
ftr-406	639	62	guaranteed	guarantee	VERB
ftr-406	639	63	payment	payment	NOUN
ftr-406	639	64	of	of	ADP
ftr-406	639	65	$	$	SYM
ftr-406	639	66	4,000	4,000	NUM
ftr-406	639	67	.	.	PUNCT
ftr-406	640	1	regs	regs	PROPN
ftr-406	640	2	.	.	PUNCT
ftr-406	641	1	§	§	PROPN
ftr-406	641	2	1.707	1.707	NUM
ftr-406	641	3	-	-	SYM
ftr-406	641	4	1	1	NUM
ftr-406	641	5	,	,	PUNCT
ftr-406	641	6	example	example	NOUN
ftr-406	641	7	(	(	PUNCT
ftr-406	641	8	2	2	NUM
ftr-406	641	9	)	)	PUNCT
ftr-406	641	10	.	.	PUNCT
ftr-406	642	1	admittedly	admittedly	ADV
ftr-406	642	2	,	,	PUNCT
ftr-406	642	3	the	the	DET
ftr-406	642	4	determination	determination	NOUN
ftr-406	642	5	of	of	ADP
ftr-406	642	6	the	the	DET
ftr-406	642	7	amount	amount	NOUN
ftr-406	642	8	of	of	ADP
ftr-406	642	9	the	the	DET
ftr-406	642	10	guaranteed	guarantee	VERB
ftr-406	642	11	payment	payment	NOUN
ftr-406	642	12	is	be	AUX
ftr-406	642	13	made	make	VERB
ftr-406	642	14	significantly	significantly	ADV
ftr-406	642	15	more	more	ADV
ftr-406	642	16	complicated	complicated	ADJ
ftr-406	642	17	through	through	ADP
ftr-406	642	18	the	the	DET
ftr-406	642	19	inclusion	inclusion	NOUN
ftr-406	642	20	of	of	ADP
ftr-406	642	21	any	any	DET
ftr-406	642	22	gain	gain	NOUN
ftr-406	642	23	or	or	CCONJ
ftr-406	642	24	loss	loss	NOUN
ftr-406	642	25	recognized	recognize	VERB
ftr-406	642	26	by	by	ADP
ftr-406	642	27	the	the	DET
ftr-406	642	28	partnership	partnership	NOUN
ftr-406	642	29	as	as	ADP
ftr-406	642	30	a	a	DET
ftr-406	642	31	result	result	NOUN
ftr-406	642	32	of	of	ADP
ftr-406	642	33	the	the	DET
ftr-406	642	34	transfer	transfer	NOUN
ftr-406	642	35	of	of	ADP
ftr-406	642	36	partnership	partnership	NOUN
ftr-406	642	37	property	property	NOUN
ftr-406	642	38	in	in	ADP
ftr-406	642	39	satisfaction	satisfaction	NOUN
ftr-406	642	40	of	of	ADP
ftr-406	642	41	the	the	DET
ftr-406	642	42	guaranteed	guarantee	VERB
ftr-406	642	43	payment	payment	NOUN
ftr-406	642	44	.	.	PUNCT
ftr-406	643	1	kahn	kahn	PROPN
ftr-406	643	2	and	and	CCONJ
ftr-406	643	3	cuenin	cuenin	NOUN
ftr-406	643	4	are	be	AUX
ftr-406	643	5	correct	correct	ADJ
ftr-406	643	6	that	that	SCONJ
ftr-406	643	7	the	the	DET
ftr-406	643	8	inclusion	inclusion	NOUN
ftr-406	643	9	of	of	ADP
ftr-406	643	10	this	this	DET
ftr-406	643	11	recognized	recognize	VERB
ftr-406	643	12	gain	gain	NOUN
ftr-406	643	13	or	or	CCONJ
ftr-406	643	14	loss	loss	NOUN
ftr-406	643	15	will	will	AUX
ftr-406	643	16	affect	affect	VERB
ftr-406	643	17	the	the	DET
ftr-406	643	18	amount	amount	NOUN
ftr-406	643	19	of	of	ADP
ftr-406	643	20	the	the	DET
ftr-406	643	21	partnership	partnership	NOUN
ftr-406	643	22	’s	’s	PART
ftr-406	643	23	income	income	NOUN
ftr-406	643	24	which	which	PRON
ftr-406	643	25	will	will	AUX
ftr-406	643	26	affect	affect	VERB
ftr-406	643	27	the	the	DET
ftr-406	643	28	amount	amount	NOUN
ftr-406	643	29	of	of	ADP
ftr-406	643	30	the	the	DET
ftr-406	643	31	guaranteed	guarantee	VERB
ftr-406	643	32	payment	payment	NOUN
ftr-406	643	33	which	which	PRON
ftr-406	643	34	will	will	AUX
ftr-406	643	35	,	,	PUNCT
ftr-406	643	36	in	in	ADP
ftr-406	643	37	turn	turn	NOUN
ftr-406	643	38	,	,	PUNCT
ftr-406	643	39	affect	affect	VERB
ftr-406	643	40	the	the	DET
ftr-406	643	41	amount	amount	NOUN
ftr-406	643	42	of	of	ADP
ftr-406	643	43	the	the	DET
ftr-406	643	44	recognized	recognize	VERB
ftr-406	643	45	gain	gain	NOUN
ftr-406	643	46	or	or	CCONJ
ftr-406	643	47	loss	loss	NOUN
ftr-406	643	48	which	which	PRON
ftr-406	643	49	will	will	AUX
ftr-406	643	50	affect	affect	VERB
ftr-406	643	51	the	the	DET
ftr-406	643	52	amount	amount	NOUN
ftr-406	643	53	of	of	ADP
ftr-406	643	54	the	the	DET
ftr-406	643	55	partnership	partnership	NOUN
ftr-406	643	56	’s	’s	PART
ftr-406	643	57	income	income	NOUN
ftr-406	643	58	,	,	PUNCT
ftr-406	643	59	and	and	CCONJ
ftr-406	643	60	so	so	ADV
ftr-406	643	61	on	on	ADV
ftr-406	643	62	in	in	ADP
ftr-406	643	63	a	a	DET
ftr-406	643	64	pyramiding	pyramiding	NOUN
ftr-406	643	65	fashion	fashion	NOUN
ftr-406	643	66	.	.	PUNCT
ftr-406	644	1	they	they	PRON
ftr-406	644	2	recognize	recognize	VERB
ftr-406	644	3	that	that	SCONJ
ftr-406	644	4	this	this	DET
ftr-406	644	5	problem	problem	NOUN
ftr-406	644	6	“	"	PUNCT
ftr-406	644	7	can	can	AUX
ftr-406	644	8	be	be	AUX
ftr-406	644	9	solved	solve	VERB
ftr-406	644	10	through	through	ADP
ftr-406	644	11	the	the	DET
ftr-406	644	12	use	use	NOUN
ftr-406	644	13	of	of	ADP
ftr-406	644	14	an	an	DET
ftr-406	644	15	algebraic	algebraic	ADJ
ftr-406	644	16	formula	formula	NOUN
ftr-406	644	17	”	"	PUNCT
ftr-406	644	18	but	but	CCONJ
ftr-406	644	19	caution	caution	VERB
ftr-406	644	20	that	that	SCONJ
ftr-406	644	21	concerns	concern	NOUN
ftr-406	644	22	regarding	regard	VERB
ftr-406	644	23	the	the	DET
ftr-406	644	24	administrability	administrability	NOUN
ftr-406	644	25	of	of	ADP
ftr-406	644	26	the	the	DET
ftr-406	644	27	tax	tax	NOUN
ftr-406	644	28	laws	law	NOUN
ftr-406	644	29	favor	favor	VERB
ftr-406	644	30	the	the	DET
ftr-406	644	31	avoidance	avoidance	NOUN
ftr-406	644	32	of	of	ADP
ftr-406	644	33	such	such	DET
ftr-406	644	34	a	a	DET
ftr-406	644	35	formula	formula	NOUN
ftr-406	644	36	.	.	PUNCT
ftr-406	645	1	kahn	kahn	PROPN
ftr-406	645	2	&	&	CCONJ
ftr-406	645	3	cuenin	cuenin	PROPN
ftr-406	645	4	,	,	PUNCT
ftr-406	645	5	supra	supra	PROPN
ftr-406	645	6	note	note	PROPN
ftr-406	645	7	6	6	NUM
ftr-406	645	8	,	,	PUNCT
ftr-406	645	9	at	at	ADP
ftr-406	645	10	424	424	NUM
ftr-406	645	11	.	.	PUNCT
ftr-406	646	1	see	see	VERB
ftr-406	646	2	old	old	ADJ
ftr-406	646	3	colony	colony	PROPN
ftr-406	646	4	trust	trust	PROPN
ftr-406	646	5	co.	co.	PROPN
ftr-406	647	1	v.	v.	ADP
ftr-406	647	2	comm’r	comm’r	PROPN
ftr-406	647	3	,	,	PUNCT
ftr-406	647	4	279	279	NUM
ftr-406	647	5	u.s	u.s	PROPN
ftr-406	647	6	.	.	PROPN
ftr-406	647	7	716	716	NUM
ftr-406	647	8	(	(	PUNCT
ftr-406	647	9	1929	1929	NUM
ftr-406	647	10	)	)	PUNCT
ftr-406	647	11	(	(	PUNCT
ftr-406	647	12	recognizing	recognize	VERB
ftr-406	647	13	that	that	SCONJ
ftr-406	647	14	an	an	DET
ftr-406	647	15	algebraic	algebraic	ADJ
ftr-406	647	16	formula	formula	NOUN
ftr-406	647	17	could	could	AUX
ftr-406	647	18	be	be	AUX
ftr-406	647	19	used	use	VERB
ftr-406	647	20	to	to	PART
ftr-406	647	21	determine	determine	VERB
ftr-406	647	22	the	the	DET
ftr-406	647	23	appropriate	appropriate	ADJ
ftr-406	647	24	amount	amount	NOUN
ftr-406	647	25	of	of	ADP
ftr-406	647	26	tax	tax	NOUN
ftr-406	647	27	when	when	SCONJ
ftr-406	647	28	an	an	DET
ftr-406	647	29	employer	employer	NOUN
ftr-406	647	30	pays	pay	VERB
ftr-406	647	31	the	the	DET
ftr-406	647	32	income	income	NOUN
ftr-406	647	33	taxes	taxis	NOUN
ftr-406	647	34	of	of	ADP
ftr-406	647	35	an	an	DET
ftr-406	647	36	employee	employee	NOUN
ftr-406	647	37	which	which	PRON
ftr-406	647	38	generates	generate	VERB
ftr-406	647	39	additional	additional	ADJ
ftr-406	647	40	income	income	NOUN
ftr-406	647	41	to	to	ADP
ftr-406	647	42	the	the	DET
ftr-406	647	43	employee	employee	NOUN
ftr-406	647	44	,	,	PUNCT
ftr-406	647	45	which	which	PRON
ftr-406	647	46	,	,	PUNCT
ftr-406	647	47	in	in	ADP
ftr-406	647	48	turn	turn	NOUN
ftr-406	647	49	,	,	PUNCT
ftr-406	647	50	results	result	NOUN
ftr-406	647	51	in	in	ADP
ftr-406	647	52	additional	additional	ADJ
ftr-406	647	53	income	income	NOUN
ftr-406	647	54	taxes	taxis	NOUN
ftr-406	647	55	to	to	PART
ftr-406	647	56	be	be	AUX
ftr-406	647	57	paid	pay	VERB
ftr-406	647	58	by	by	ADP
ftr-406	647	59	the	the	DET
ftr-406	647	60	employer	employer	NOUN
ftr-406	647	61	,	,	PUNCT
ftr-406	647	62	thereby	thereby	ADV
ftr-406	647	63	generating	generate	VERB
ftr-406	647	64	additional	additional	ADJ
ftr-406	647	65	income	income	NOUN
ftr-406	647	66	to	to	ADP
ftr-406	647	67	the	the	DET
ftr-406	647	68	employee	employee	NOUN
ftr-406	647	69	,	,	PUNCT
ftr-406	647	70	and	and	CCONJ
ftr-406	647	71	so	so	ADV
ftr-406	647	72	on	on	ADV
ftr-406	647	73	)	)	PUNCT
ftr-406	647	74	.	.	PUNCT
ftr-406	648	1	2006	2006	NUM
ftr-406	648	2	]	]	PUNCT
ftr-406	648	3	the	the	DET
ftr-406	648	4	lazarus	lazarus	PROPN
ftr-406	648	5	effect	effect	PROPN
ftr-406	648	6	367	367	NUM
ftr-406	648	7	assuming	assume	VERB
ftr-406	648	8	that	that	SCONJ
ftr-406	648	9	the	the	DET
ftr-406	648	10	fair	fair	ADJ
ftr-406	648	11	market	market	NOUN
ftr-406	648	12	value	value	NOUN
ftr-406	648	13	of	of	ADP
ftr-406	648	14	the	the	DET
ftr-406	648	15	property	property	NOUN
ftr-406	648	16	to	to	PART
ftr-406	648	17	be	be	AUX
ftr-406	648	18	transferred	transfer	VERB
ftr-406	648	19	is	be	AUX
ftr-406	648	20	equal	equal	ADJ
ftr-406	648	21	to	to	ADP
ftr-406	648	22	the	the	DET
ftr-406	648	23	amount	amount	NOUN
ftr-406	648	24	of	of	ADP
ftr-406	648	25	the	the	DET
ftr-406	648	26	guaranteed	guarantee	VERB
ftr-406	648	27	payment	payment	NOUN
ftr-406	648	28	,	,	PUNCT
ftr-406	648	29	the	the	DET
ftr-406	648	30	algebraic	algebraic	ADJ
ftr-406	648	31	formula	formula	NOUN
ftr-406	648	32	necessary	necessary	ADJ
ftr-406	648	33	to	to	PART
ftr-406	648	34	determine	determine	VERB
ftr-406	648	35	the	the	DET
ftr-406	648	36	amount	amount	NOUN
ftr-406	648	37	of	of	ADP
ftr-406	648	38	the	the	DET
ftr-406	648	39	guaranteed	guarantee	VERB
ftr-406	648	40	payment	payment	NOUN
ftr-406	648	41	in	in	ADP
ftr-406	648	42	such	such	DET
ftr-406	648	43	a	a	DET
ftr-406	648	44	situation	situation	NOUN
ftr-406	648	45	is	be	AUX
ftr-406	648	46	:	:	PUNCT
ftr-406	648	47	gp	gp	NOUN
ftr-406	648	48	=	=	PUNCT
ftr-406	649	1	[	[	X
ftr-406	649	2	ma	ma	X
ftr-406	649	3	(	(	PUNCT
ftr-406	649	4	pi	pi	NOUN
ftr-406	649	5	*	*	PUNCT
ftr-406	649	6	ds	ds	PROPN
ftr-406	649	7	)	)	PUNCT
ftr-406	649	8	]	]	PUNCT
ftr-406	649	9	/	/	PUNCT
ftr-406	650	1	[	[	X
ftr-406	650	2	1	1	NUM
ftr-406	650	3	+	+	CCONJ
ftr-406	650	4	(	(	PUNCT
ftr-406	650	5	1	1	NUM
ftr-406	650	6	x	x	NOUN
ftr-406	650	7	)	)	PUNCT
ftr-406	650	8	*	*	PUNCT
ftr-406	650	9	ds	ds	PROPN
ftr-406	650	10	]	]	PUNCT
ftr-406	650	11	equation	equation	NOUN
ftr-406	650	12	2	2	NUM
ftr-406	650	13	where	where	SCONJ
ftr-406	650	14	pi	pi	NOUN
ftr-406	650	15	>	>	X
ftr-406	650	16	0	0	PUNCT
ftr-406	650	17	and	and	CCONJ
ftr-406	650	18	ma	ma	PROPN
ftr-406	650	19	>	>	X
ftr-406	650	20	pi	pi	NOUN
ftr-406	650	21	*	*	PUNCT
ftr-406	650	22	ds	ds	ADJ
ftr-406	650	23	and	and	CCONJ
ftr-406	650	24	gp	gp	NOUN
ftr-406	650	25	=	=	NOUN
ftr-406	650	26	guaranteed	guarantee	VERB
ftr-406	650	27	payment	payment	NOUN
ftr-406	650	28	;	;	PUNCT
ftr-406	650	29	ma	ma	PROPN
ftr-406	650	30	=	=	PROPN
ftr-406	650	31	the	the	DET
ftr-406	650	32	guaranteed	guarantee	VERB
ftr-406	650	33	minimum	minimum	ADJ
ftr-406	650	34	dollar	dollar	NOUN
ftr-406	650	35	amount	amount	NOUN
ftr-406	650	36	;	;	PUNCT
ftr-406	650	37	pi	pi	NOUN
ftr-406	650	38	=	=	SYM
ftr-406	650	39	partnership	partnership	NOUN
ftr-406	650	40	income	income	NOUN
ftr-406	650	41	before	before	ADP
ftr-406	650	42	taking	take	VERB
ftr-406	650	43	into	into	ADP
ftr-406	650	44	account	account	NOUN
ftr-406	650	45	any	any	DET
ftr-406	650	46	guaranteed	guarantee	VERB
ftr-406	650	47	payment	payment	NOUN
ftr-406	650	48	;	;	PUNCT
ftr-406	650	49	ds	ds	NOUN
ftr-406	650	50	=	=	PUNCT
ftr-406	650	51	the	the	DET
ftr-406	650	52	partner	partner	NOUN
ftr-406	650	53	’s	’s	PART
ftr-406	650	54	distributive	distributive	ADJ
ftr-406	650	55	share	share	NOUN
ftr-406	650	56	of	of	ADP
ftr-406	650	57	partnership	partnership	NOUN
ftr-406	650	58	income	income	NOUN
ftr-406	650	59	;	;	PUNCT
ftr-406	650	60	and	and	CCONJ
ftr-406	650	61	x	x	X
ftr-406	650	62	=	=	PRON
ftr-406	650	63	is	be	AUX
ftr-406	650	64	the	the	DET
ftr-406	650	65	ratio	ratio	NOUN
ftr-406	650	66	of	of	ADP
ftr-406	650	67	the	the	DET
ftr-406	650	68	basis	basis	NOUN
ftr-406	650	69	of	of	ADP
ftr-406	650	70	the	the	DET
ftr-406	650	71	property	property	NOUN
ftr-406	650	72	to	to	PART
ftr-406	650	73	be	be	AUX
ftr-406	650	74	transferred	transfer	VERB
ftr-406	650	75	to	to	ADP
ftr-406	650	76	its	its	PRON
ftr-406	650	77	fair	fair	ADJ
ftr-406	650	78	market	market	NOUN
ftr-406	650	79	value	value	NOUN
ftr-406	650	80	.	.	PUNCT
ftr-406	651	1	using	use	VERB
ftr-406	651	2	the	the	DET
ftr-406	651	3	facts	fact	NOUN
ftr-406	651	4	of	of	ADP
ftr-406	651	5	the	the	DET
ftr-406	651	6	example	example	NOUN
ftr-406	651	7	previously	previously	ADV
ftr-406	651	8	described	describe	VERB
ftr-406	651	9	and	and	CCONJ
ftr-406	651	10	assuming	assume	VERB
ftr-406	651	11	that	that	SCONJ
ftr-406	651	12	the	the	DET
ftr-406	651	13	partnership	partnership	NOUN
ftr-406	651	14	wishes	wish	VERB
ftr-406	651	15	to	to	PART
ftr-406	651	16	satisfy	satisfy	VERB
ftr-406	651	17	the	the	DET
ftr-406	651	18	guaranteed	guarantee	VERB
ftr-406	651	19	payment	payment	NOUN
ftr-406	651	20	through	through	ADP
ftr-406	651	21	the	the	DET
ftr-406	651	22	transfer	transfer	NOUN
ftr-406	651	23	of	of	ADP
ftr-406	651	24	an	an	DET
ftr-406	651	25	interest	interest	NOUN
ftr-406	651	26	in	in	ADP
ftr-406	651	27	property	property	NOUN
ftr-406	651	28	with	with	ADP
ftr-406	651	29	a	a	DET
ftr-406	651	30	fair	fair	ADJ
ftr-406	651	31	market	market	NOUN
ftr-406	651	32	value	value	NOUN
ftr-406	651	33	of	of	ADP
ftr-406	651	34	$	$	SYM
ftr-406	651	35	25,000	25,000	NUM
ftr-406	651	36	and	and	CCONJ
ftr-406	651	37	a	a	DET
ftr-406	651	38	basis	basis	NOUN
ftr-406	651	39	of	of	ADP
ftr-406	651	40	$	$	SYM
ftr-406	651	41	15,000	15,000	NUM
ftr-406	651	42	(	(	PUNCT
ftr-406	651	43	in	in	ADP
ftr-406	651	44	which	which	DET
ftr-406	651	45	case	case	NOUN
ftr-406	651	46	x	x	PRON
ftr-406	651	47	would	would	AUX
ftr-406	651	48	equal	equal	VERB
ftr-406	651	49	0.6	0.6	NUM
ftr-406	651	50	(	(	PUNCT
ftr-406	651	51	$	$	SYM
ftr-406	651	52	15,000	15,000	NUM
ftr-406	651	53	divided	divide	VERB
ftr-406	651	54	by	by	ADP
ftr-406	651	55	$	$	SYM
ftr-406	651	56	25,000	25,000	NUM
ftr-406	651	57	)	)	PUNCT
ftr-406	651	58	)	)	PUNCT
ftr-406	651	59	,	,	PUNCT
ftr-406	651	60	the	the	DET
ftr-406	651	61	guaranteed	guarantee	VERB
ftr-406	651	62	payment	payment	NOUN
ftr-406	651	63	would	would	AUX
ftr-406	651	64	be	be	AUX
ftr-406	651	65	only	only	ADV
ftr-406	651	66	$	$	SYM
ftr-406	651	67	3,571	3,571	NUM
ftr-406	651	68	rather	rather	ADV
ftr-406	651	69	than	than	ADP
ftr-406	651	70	$	$	SYM
ftr-406	651	71	4,000	4,000	NUM
ftr-406	651	72	,	,	PUNCT
ftr-406	651	73	partnership	partnership	NOUN
ftr-406	651	74	income	income	NOUN
ftr-406	651	75	would	would	AUX
ftr-406	651	76	be	be	AUX
ftr-406	651	77	$	$	SYM
ftr-406	651	78	21,429	21,429	NUM
ftr-406	651	79	,	,	PUNCT
ftr-406	651	80	and	and	CCONJ
ftr-406	651	81	the	the	DET
ftr-406	651	82	partner	partner	NOUN
ftr-406	651	83	’s	’s	PART
ftr-406	651	84	distributive	distributive	ADJ
ftr-406	651	85	share	share	NOUN
ftr-406	651	86	of	of	ADP
ftr-406	651	87	partnership	partnership	NOUN
ftr-406	651	88	income	income	NOUN
ftr-406	651	89	would	would	AUX
ftr-406	651	90	be	be	AUX
ftr-406	651	91	$	$	SYM
ftr-406	651	92	6,429	6,429	NUM
ftr-406	651	93	.	.	PUNCT
ftr-406	652	1	in	in	ADP
ftr-406	652	2	this	this	DET
ftr-406	652	3	case	case	NOUN
ftr-406	652	4	,	,	PUNCT
ftr-406	652	5	the	the	DET
ftr-406	652	6	partnership	partnership	NOUN
ftr-406	652	7	would	would	AUX
ftr-406	652	8	transfer	transfer	VERB
ftr-406	652	9	to	to	ADP
ftr-406	652	10	the	the	DET
ftr-406	652	11	recipient	recipient	NOUN
ftr-406	652	12	partner	partner	NOUN
ftr-406	652	13	a	a	DET
ftr-406	652	14	14.28	14.28	NUM
ftr-406	652	15	%	%	NOUN
ftr-406	652	16	interest	interest	NOUN
ftr-406	652	17	in	in	ADP
ftr-406	652	18	the	the	DET
ftr-406	652	19	property	property	NOUN
ftr-406	652	20	with	with	ADP
ftr-406	652	21	a	a	DET
ftr-406	652	22	value	value	NOUN
ftr-406	652	23	of	of	ADP
ftr-406	652	24	$	$	SYM
ftr-406	652	25	3,571	3,571	NUM
ftr-406	652	26	and	and	CCONJ
ftr-406	652	27	a	a	DET
ftr-406	652	28	basis	basis	NOUN
ftr-406	652	29	of	of	ADP
ftr-406	652	30	$	$	SYM
ftr-406	652	31	2,143	2,143	NUM
ftr-406	652	32	.	.	PUNCT
ftr-406	653	1	fortunately	fortunately	ADV
ftr-406	653	2	,	,	PUNCT
ftr-406	653	3	all	all	PRON
ftr-406	653	4	of	of	ADP
ftr-406	653	5	the	the	DET
ftr-406	653	6	computational	computational	ADJ
ftr-406	653	7	complications	complication	NOUN
ftr-406	653	8	previously	previously	ADV
ftr-406	653	9	described	describe	VERB
ftr-406	653	10	can	can	AUX
ftr-406	653	11	be	be	AUX
ftr-406	653	12	easily	easily	ADV
ftr-406	653	13	avoided	avoid	VERB
ftr-406	653	14	in	in	ADP
ftr-406	653	15	the	the	DET
ftr-406	653	16	same	same	ADJ
ftr-406	653	17	manner	manner	NOUN
ftr-406	653	18	that	that	SCONJ
ftr-406	653	19	they	they	PRON
ftr-406	653	20	are	be	AUX
ftr-406	653	21	avoided	avoid	VERB
ftr-406	653	22	in	in	ADP
ftr-406	653	23	connection	connection	NOUN
ftr-406	653	24	with	with	ADP
ftr-406	653	25	the	the	DET
ftr-406	653	26	deduction	deduction	NOUN
ftr-406	653	27	of	of	ADP
ftr-406	653	28	guaranteed	guarantee	VERB
ftr-406	653	29	payments	payment	NOUN
ftr-406	653	30	in	in	ADP
ftr-406	653	31	the	the	DET
ftr-406	653	32	determination	determination	NOUN
ftr-406	653	33	of	of	ADP
ftr-406	653	34	partnership	partnership	NOUN
ftr-406	653	35	income	income	NOUN
ftr-406	653	36	.	.	PUNCT
ftr-406	654	1	in	in	ADP
ftr-406	654	2	the	the	DET
ftr-406	654	3	example	example	NOUN
ftr-406	654	4	from	from	ADP
ftr-406	654	5	the	the	DET
ftr-406	654	6	regulations	regulation	NOUN
ftr-406	654	7	,	,	PUNCT
ftr-406	654	8	the	the	DET
ftr-406	654	9	facts	fact	NOUN
ftr-406	654	10	provide	provide	VERB
ftr-406	654	11	that	that	PRON
ftr-406	654	12	partnership	partnership	NOUN
ftr-406	654	13	income	income	NOUN
ftr-406	654	14	is	be	AUX
ftr-406	654	15	determined	determine	VERB
ftr-406	654	16	‘	'	PUNCT
ftr-406	654	17	before	before	ADP
ftr-406	654	18	taking	take	VERB
ftr-406	654	19	into	into	ADP
ftr-406	654	20	account	account	NOUN
ftr-406	654	21	any	any	DET
ftr-406	654	22	guaranteed	guarantee	VERB
ftr-406	654	23	payments	payment	NOUN
ftr-406	654	24	.	.	PUNCT
ftr-406	654	25	’	'	PUNCT
ftr-406	655	1	regs	reg	NOUN
ftr-406	655	2	.	.	PUNCT
ftr-406	656	1	§	§	PROPN
ftr-406	656	2	1.707	1.707	NUM
ftr-406	656	3	-	-	SYM
ftr-406	656	4	1	1	NUM
ftr-406	656	5	,	,	PUNCT
ftr-406	656	6	example	example	NOUN
ftr-406	656	7	(	(	PUNCT
ftr-406	656	8	2	2	NUM
ftr-406	656	9	)	)	PUNCT
ftr-406	656	10	.	.	PUNCT
ftr-406	657	1	thus	thus	ADV
ftr-406	657	2	,	,	PUNCT
ftr-406	657	3	the	the	DET
ftr-406	657	4	deduction	deduction	NOUN
ftr-406	657	5	generated	generate	VERB
ftr-406	657	6	by	by	ADP
ftr-406	657	7	the	the	DET
ftr-406	657	8	guaranteed	guarantee	VERB
ftr-406	657	9	payment	payment	NOUN
ftr-406	657	10	is	be	AUX
ftr-406	657	11	not	not	PART
ftr-406	657	12	considered	consider	VERB
ftr-406	657	13	for	for	ADP
ftr-406	657	14	purposes	purpose	NOUN
ftr-406	657	15	of	of	ADP
ftr-406	657	16	determining	determine	VERB
ftr-406	657	17	the	the	DET
ftr-406	657	18	amount	amount	NOUN
ftr-406	657	19	of	of	ADP
ftr-406	657	20	partnership	partnership	NOUN
ftr-406	657	21	income	income	NOUN
ftr-406	657	22	.	.	PUNCT
ftr-406	658	1	in	in	ADP
ftr-406	658	2	the	the	DET
ftr-406	658	3	absence	absence	NOUN
ftr-406	658	4	of	of	ADP
ftr-406	658	5	such	such	DET
ftr-406	658	6	a	a	DET
ftr-406	658	7	provision	provision	NOUN
ftr-406	658	8	,	,	PUNCT
ftr-406	658	9	the	the	DET
ftr-406	658	10	guaranteed	guarantee	VERB
ftr-406	658	11	payment	payment	NOUN
ftr-406	658	12	would	would	AUX
ftr-406	658	13	be	be	AUX
ftr-406	658	14	deductible	deductible	ADJ
ftr-406	658	15	by	by	ADP
ftr-406	658	16	the	the	DET
ftr-406	658	17	partnership	partnership	NOUN
ftr-406	658	18	in	in	ADP
ftr-406	658	19	the	the	DET
ftr-406	658	20	determination	determination	NOUN
ftr-406	658	21	of	of	ADP
ftr-406	658	22	partnership	partnership	NOUN
ftr-406	658	23	income	income	NOUN
ftr-406	658	24	which	which	PRON
ftr-406	658	25	would	would	AUX
ftr-406	658	26	affect	affect	VERB
ftr-406	658	27	the	the	DET
ftr-406	658	28	amount	amount	NOUN
ftr-406	658	29	of	of	ADP
ftr-406	658	30	the	the	DET
ftr-406	658	31	guaranteed	guarantee	VERB
ftr-406	658	32	payment	payment	NOUN
ftr-406	658	33	which	which	PRON
ftr-406	658	34	would	would	AUX
ftr-406	658	35	,	,	PUNCT
ftr-406	658	36	in	in	ADP
ftr-406	658	37	turn	turn	NOUN
ftr-406	658	38	,	,	PUNCT
ftr-406	658	39	affect	affect	VERB
ftr-406	658	40	the	the	DET
ftr-406	658	41	amount	amount	NOUN
ftr-406	658	42	of	of	ADP
ftr-406	658	43	the	the	DET
ftr-406	658	44	partnership	partnership	NOUN
ftr-406	658	45	’s	’s	PART
ftr-406	658	46	income	income	NOUN
ftr-406	658	47	,	,	PUNCT
ftr-406	658	48	and	and	CCONJ
ftr-406	658	49	so	so	ADV
ftr-406	658	50	on	on	ADV
ftr-406	658	51	.	.	PUNCT
ftr-406	659	1	the	the	DET
ftr-406	659	2	algebraic	algebraic	ADJ
ftr-406	659	3	formula	formula	NOUN
ftr-406	659	4	that	that	PRON
ftr-406	659	5	would	would	AUX
ftr-406	659	6	have	have	VERB
ftr-406	659	7	to	to	PART
ftr-406	659	8	be	be	AUX
ftr-406	659	9	applied	apply	VERB
ftr-406	659	10	to	to	PART
ftr-406	659	11	properly	properly	ADV
ftr-406	659	12	account	account	VERB
ftr-406	659	13	for	for	ADP
ftr-406	659	14	the	the	DET
ftr-406	659	15	deduction	deduction	NOUN
ftr-406	659	16	of	of	ADP
ftr-406	659	17	any	any	DET
ftr-406	659	18	guaranteed	guarantee	VERB
ftr-406	659	19	payment	payment	NOUN
ftr-406	659	20	in	in	ADP
ftr-406	659	21	this	this	DET
ftr-406	659	22	situation	situation	NOUN
ftr-406	659	23	is	be	AUX
ftr-406	659	24	:	:	PUNCT
ftr-406	659	25	gp	gp	NOUN
ftr-406	659	26	=	=	PUNCT
ftr-406	660	1	[	[	X
ftr-406	660	2	ma	ma	X
ftr-406	660	3	(	(	PUNCT
ftr-406	660	4	pi	pi	NOUN
ftr-406	660	5	*	*	PUNCT
ftr-406	660	6	ds	ds	PROPN
ftr-406	660	7	)	)	PUNCT
ftr-406	660	8	]	]	PUNCT
ftr-406	660	9	/	/	SYM
ftr-406	660	10	(	(	PUNCT
ftr-406	660	11	1	1	NUM
ftr-406	660	12	ds	ds	NOUN
ftr-406	660	13	)	)	PUNCT
ftr-406	660	14	equation	equation	NOUN
ftr-406	660	15	3	3	NUM
ftr-406	660	16	where	where	SCONJ
ftr-406	660	17	pi	pi	NOUN
ftr-406	660	18	>	>	X
ftr-406	660	19	0	0	PUNCT
ftr-406	660	20	and	and	CCONJ
ftr-406	660	21	ma	ma	PROPN
ftr-406	660	22	>	>	X
ftr-406	660	23	pi	pi	NOUN
ftr-406	660	24	*	*	PUNCT
ftr-406	660	25	ds	ds	ADJ
ftr-406	660	26	and	and	CCONJ
ftr-406	660	27	gp	gp	NOUN
ftr-406	660	28	=	=	NOUN
ftr-406	660	29	guaranteed	guarantee	VERB
ftr-406	660	30	payment	payment	NOUN
ftr-406	660	31	;	;	PUNCT
ftr-406	660	32	ma	ma	PROPN
ftr-406	660	33	=	=	PROPN
ftr-406	660	34	the	the	DET
ftr-406	660	35	guaranteed	guarantee	VERB
ftr-406	660	36	minimum	minimum	ADJ
ftr-406	660	37	dollar	dollar	NOUN
ftr-406	660	38	amount	amount	NOUN
ftr-406	660	39	;	;	PUNCT
ftr-406	660	40	pi	pi	NOUN
ftr-406	660	41	=	=	SYM
ftr-406	660	42	partnership	partnership	NOUN
ftr-406	660	43	income	income	NOUN
ftr-406	660	44	before	before	ADP
ftr-406	660	45	taking	take	VERB
ftr-406	660	46	into	into	ADP
ftr-406	660	47	account	account	NOUN
ftr-406	660	48	any	any	DET
ftr-406	660	49	guaranteed	guarantee	VERB
ftr-406	660	50	payment	payment	NOUN
ftr-406	660	51	;	;	PUNCT
ftr-406	660	52	and	and	CCONJ
ftr-406	660	53	ds	ds	ADJ
ftr-406	660	54	=	=	SYM
ftr-406	660	55	the	the	DET
ftr-406	660	56	partner	partner	NOUN
ftr-406	660	57	’s	’s	PART
ftr-406	660	58	distributive	distributive	ADJ
ftr-406	660	59	share	share	NOUN
ftr-406	660	60	of	of	ADP
ftr-406	660	61	partnership	partnership	NOUN
ftr-406	660	62	income	income	NOUN
ftr-406	660	63	.	.	PUNCT
ftr-406	661	1	368	368	NUM
ftr-406	661	2	florida	florida	PROPN
ftr-406	661	3	tax	tax	NOUN
ftr-406	661	4	review	review	NOUN
ftr-406	662	1	[	[	X
ftr-406	662	2	v0l.7:6	v0l.7:6	NOUN
ftr-406	662	3	using	use	VERB
ftr-406	662	4	the	the	DET
ftr-406	662	5	facts	fact	NOUN
ftr-406	662	6	of	of	ADP
ftr-406	662	7	the	the	DET
ftr-406	662	8	regulatory	regulatory	ADJ
ftr-406	662	9	example	example	NOUN
ftr-406	662	10	described	describe	VERB
ftr-406	662	11	in	in	ADP
ftr-406	662	12	note	note	NOUN
ftr-406	662	13	89	89	NUM
ftr-406	662	14	,	,	PUNCT
ftr-406	662	15	supra	supra	NOUN
ftr-406	662	16	,	,	PUNCT
ftr-406	662	17	and	and	CCONJ
ftr-406	662	18	assuming	assume	VERB
ftr-406	662	19	that	that	SCONJ
ftr-406	662	20	partnership	partnership	NOUN
ftr-406	662	21	income	income	NOUN
ftr-406	662	22	is	be	AUX
ftr-406	662	23	determined	determine	VERB
ftr-406	662	24	only	only	ADV
ftr-406	662	25	after	after	ADP
ftr-406	662	26	taking	take	VERB
ftr-406	662	27	into	into	ADP
ftr-406	662	28	account	account	NOUN
ftr-406	662	29	any	any	DET
ftr-406	662	30	guaranteed	guarantee	VERB
ftr-406	662	31	payment	payment	NOUN
ftr-406	662	32	,	,	PUNCT
ftr-406	662	33	the	the	DET
ftr-406	662	34	guaranteed	guarantee	VERB
ftr-406	662	35	payment	payment	NOUN
ftr-406	662	36	would	would	AUX
ftr-406	662	37	be	be	AUX
ftr-406	662	38	$	$	SYM
ftr-406	662	39	5,714	5,714	NUM
ftr-406	662	40	,	,	PUNCT
ftr-406	662	41	partnership	partnership	NOUN
ftr-406	662	42	income	income	NOUN
ftr-406	662	43	would	would	AUX
ftr-406	662	44	be	be	AUX
ftr-406	662	45	$	$	SYM
ftr-406	662	46	14,286	14,286	NUM
ftr-406	662	47	,	,	PUNCT
ftr-406	662	48	and	and	CCONJ
ftr-406	662	49	the	the	DET
ftr-406	662	50	partner	partner	NOUN
ftr-406	662	51	’s	’s	PART
ftr-406	662	52	distributive	distributive	ADJ
ftr-406	662	53	share	share	NOUN
ftr-406	662	54	of	of	ADP
ftr-406	662	55	partnership	partnership	NOUN
ftr-406	662	56	income	income	NOUN
ftr-406	662	57	would	would	AUX
ftr-406	662	58	be	be	AUX
ftr-406	662	59	$	$	SYM
ftr-406	662	60	4,486	4,486	NUM
ftr-406	662	61	.	.	PUNCT
ftr-406	663	1	if	if	SCONJ
ftr-406	663	2	the	the	DET
ftr-406	663	3	complications	complication	NOUN
ftr-406	663	4	that	that	PRON
ftr-406	663	5	the	the	DET
ftr-406	663	6	deduction	deduction	NOUN
ftr-406	663	7	of	of	ADP
ftr-406	663	8	any	any	DET
ftr-406	663	9	guaranteed	guarantee	VERB
ftr-406	663	10	payment	payment	NOUN
ftr-406	663	11	would	would	AUX
ftr-406	663	12	create	create	VERB
ftr-406	663	13	can	can	AUX
ftr-406	663	14	be	be	AUX
ftr-406	663	15	avoided	avoid	VERB
ftr-406	663	16	simply	simply	ADV
ftr-406	663	17	by	by	ADP
ftr-406	663	18	providing	provide	VERB
ftr-406	663	19	that	that	DET
ftr-406	663	20	partnership	partnership	NOUN
ftr-406	663	21	income	income	NOUN
ftr-406	663	22	for	for	ADP
ftr-406	663	23	purposes	purpose	NOUN
ftr-406	663	24	of	of	ADP
ftr-406	663	25	calculating	calculate	VERB
ftr-406	663	26	any	any	DET
ftr-406	663	27	guaranteed	guarantee	VERB
ftr-406	663	28	payment	payment	NOUN
ftr-406	663	29	is	be	AUX
ftr-406	663	30	determined	determine	VERB
ftr-406	663	31	“	"	PUNCT
ftr-406	663	32	before	before	ADP
ftr-406	663	33	taking	take	VERB
ftr-406	663	34	into	into	ADP
ftr-406	663	35	account	account	NOUN
ftr-406	663	36	any	any	DET
ftr-406	663	37	guaranteed	guarantee	VERB
ftr-406	663	38	payments	payment	NOUN
ftr-406	663	39	,	,	PUNCT
ftr-406	663	40	”	"	PUNCT
ftr-406	663	41	such	such	ADJ
ftr-406	663	42	words	word	NOUN
ftr-406	663	43	could	could	AUX
ftr-406	663	44	also	also	ADV
ftr-406	663	45	easily	easily	ADV
ftr-406	663	46	be	be	AUX
ftr-406	663	47	interpreted	interpret	VERB
ftr-406	663	48	to	to	PART
ftr-406	663	49	avoid	avoid	VERB
ftr-406	663	50	the	the	DET
ftr-406	663	51	complications	complication	NOUN
ftr-406	663	52	of	of	ADP
ftr-406	663	53	a	a	DET
ftr-406	663	54	requirement	requirement	NOUN
ftr-406	663	55	that	that	SCONJ
ftr-406	663	56	the	the	DET
ftr-406	663	57	determination	determination	NOUN
ftr-406	663	58	of	of	ADP
ftr-406	663	59	any	any	DET
ftr-406	663	60	guaranteed	guarantee	VERB
ftr-406	663	61	payment	payment	NOUN
ftr-406	663	62	take	take	NOUN
ftr-406	663	63	into	into	ADP
ftr-406	663	64	account	account	NOUN
ftr-406	663	65	any	any	DET
ftr-406	663	66	gain	gain	NOUN
ftr-406	663	67	or	or	CCONJ
ftr-406	663	68	loss	loss	NOUN
ftr-406	663	69	recognized	recognize	VERB
ftr-406	663	70	on	on	ADP
ftr-406	663	71	the	the	DET
ftr-406	663	72	transfer	transfer	NOUN
ftr-406	663	73	of	of	ADP
ftr-406	663	74	partnership	partnership	NOUN
ftr-406	663	75	property	property	NOUN
ftr-406	663	76	in	in	ADP
ftr-406	663	77	satisfaction	satisfaction	NOUN
ftr-406	663	78	of	of	ADP
ftr-406	663	79	the	the	DET
ftr-406	663	80	guaranteed	guarantee	VERB
ftr-406	663	81	payment	payment	NOUN
ftr-406	663	82	.	.	PUNCT
ftr-406	664	1	in	in	ADP
ftr-406	664	2	a	a	DET
ftr-406	664	3	footnote	footnote	NOUN
ftr-406	664	4	,	,	PUNCT
ftr-406	664	5	kahn	kahn	PROPN
ftr-406	664	6	and	and	CCONJ
ftr-406	664	7	cuenin	cuenin	NOUN
ftr-406	664	8	acknowledge	acknowledge	VERB
ftr-406	664	9	that	that	SCONJ
ftr-406	664	10	“	"	PUNCT
ftr-406	664	11	[	[	X
ftr-406	664	12	t]he	t]he	ADV
ftr-406	664	13	gain	gain	NOUN
ftr-406	664	14	or	or	CCONJ
ftr-406	664	15	loss	loss	NOUN
ftr-406	664	16	from	from	ADP
ftr-406	664	17	making	make	VERB
ftr-406	664	18	the	the	DET
ftr-406	664	19	guaranteed	guarantee	VERB
ftr-406	664	20	payment	payment	NOUN
ftr-406	664	21	would	would	AUX
ftr-406	664	22	be	be	AUX
ftr-406	664	23	excludable	excludable	ADJ
ftr-406	664	24	,	,	PUNCT
ftr-406	664	25	for	for	ADP
ftr-406	664	26	example	example	NOUN
ftr-406	664	27	,	,	PUNCT
ftr-406	664	28	if	if	SCONJ
ftr-406	664	29	the	the	DET
ftr-406	664	30	partnership	partnership	NOUN
ftr-406	664	31	provision	provision	NOUN
ftr-406	664	32	that	that	SCONJ
ftr-406	664	33	the	the	DET
ftr-406	664	34	partner	partner	NOUN
ftr-406	664	35	is	be	AUX
ftr-406	664	36	to	to	PART
ftr-406	664	37	receive	receive	VERB
ftr-406	664	38	a	a	DET
ftr-406	664	39	percentage	percentage	NOUN
ftr-406	664	40	of	of	ADP
ftr-406	664	41	partnership	partnership	NOUN
ftr-406	664	42	income	income	NOUN
ftr-406	664	43	‘	'	PUNCT
ftr-406	664	44	computed	compute	VERB
ftr-406	664	45	before	before	ADP
ftr-406	664	46	taking	take	VERB
ftr-406	664	47	into	into	ADP
ftr-406	664	48	guaranteed	guarantee	VERB
ftr-406	664	49	payments	payment	NOUN
ftr-406	664	50	into	into	ADP
ftr-406	664	51	account	account	NOUN
ftr-406	664	52	’	'	PUNCT
ftr-406	664	53	is	be	AUX
ftr-406	664	54	construed	construe	VERB
ftr-406	664	55	to	to	PART
ftr-406	664	56	exclude	exclude	VERB
ftr-406	664	57	a	a	DET
ftr-406	664	58	gain	gain	NOUN
ftr-406	664	59	or	or	CCONJ
ftr-406	664	60	loss	loss	NOUN
ftr-406	664	61	recognized	recognize	VERB
ftr-406	664	62	on	on	ADP
ftr-406	664	63	the	the	DET
ftr-406	664	64	constructive	constructive	ADJ
ftr-406	664	65	sale	sale	NOUN
ftr-406	664	66	of	of	ADP
ftr-406	664	67	the	the	DET
ftr-406	664	68	distributed	distribute	VERB
ftr-406	664	69	property	property	NOUN
ftr-406	664	70	as	as	ADV
ftr-406	664	71	well	well	ADV
ftr-406	664	72	as	as	ADP
ftr-406	664	73	the	the	DET
ftr-406	664	74	deduction	deduction	NOUN
ftr-406	664	75	allowed	allow	VERB
ftr-406	664	76	for	for	ADP
ftr-406	664	77	making	make	VERB
ftr-406	664	78	that	that	DET
ftr-406	664	79	payment	payment	NOUN
ftr-406	664	80	.	.	PUNCT
ftr-406	664	81	”	"	PUNCT
ftr-406	665	1	i	i	PRON
ftr-406	665	2	d.	d.	VERB
ftr-406	665	3	at	at	ADP
ftr-406	665	4	n.61	n.61	PROPN
ftr-406	665	5	.	.	PUNCT
ftr-406	666	1	significantly	significantly	ADV
ftr-406	666	2	,	,	PUNCT
ftr-406	666	3	however	however	ADV
ftr-406	666	4	,	,	PUNCT
ftr-406	666	5	they	they	PRON
ftr-406	666	6	fail	fail	VERB
ftr-406	666	7	to	to	PART
ftr-406	666	8	suggest	suggest	VERB
ftr-406	666	9	any	any	DET
ftr-406	666	10	reason	reason	NOUN
ftr-406	666	11	why	why	SCONJ
ftr-406	666	12	such	such	DET
ftr-406	666	13	a	a	DET
ftr-406	666	14	similar	similar	ADJ
ftr-406	666	15	interpretation	interpretation	NOUN
ftr-406	666	16	would	would	AUX
ftr-406	666	17	somehow	somehow	ADV
ftr-406	666	18	be	be	AUX
ftr-406	666	19	improper	improper	ADJ
ftr-406	666	20	.	.	PUNCT
ftr-406	667	1	furthermore	furthermore	ADV
ftr-406	667	2	,	,	PUNCT
ftr-406	667	3	if	if	SCONJ
ftr-406	667	4	the	the	DET
ftr-406	667	5	words	word	NOUN
ftr-406	667	6	“	"	PUNCT
ftr-406	667	7	before	before	ADP
ftr-406	667	8	taking	take	VERB
ftr-406	667	9	into	into	ADP
ftr-406	667	10	account	account	NOUN
ftr-406	667	11	any	any	DET
ftr-406	667	12	guaranteed	guarantee	VERB
ftr-406	667	13	payments	payment	NOUN
ftr-406	667	14	”	"	PUNCT
ftr-406	667	15	apply	apply	VERB
ftr-406	667	16	to	to	PART
ftr-406	667	17	avoid	avoid	VERB
ftr-406	667	18	the	the	DET
ftr-406	667	19	complications	complication	NOUN
ftr-406	667	20	resulting	result	VERB
ftr-406	667	21	from	from	ADP
ftr-406	667	22	the	the	DET
ftr-406	667	23	deduction	deduction	NOUN
ftr-406	667	24	of	of	ADP
ftr-406	667	25	a	a	DET
ftr-406	667	26	guaranteed	guarantee	VERB
ftr-406	667	27	payment	payment	NOUN
ftr-406	667	28	,	,	PUNCT
ftr-406	667	29	they	they	PRON
ftr-406	667	30	should	should	AUX
ftr-406	667	31	apply	apply	VERB
ftr-406	667	32	to	to	ADP
ftr-406	667	33	any	any	DET
ftr-406	667	34	gain	gain	NOUN
ftr-406	667	35	or	or	CCONJ
ftr-406	667	36	loss	loss	NOUN
ftr-406	667	37	on	on	ADP
ftr-406	667	38	the	the	DET
ftr-406	667	39	transfer	transfer	NOUN
ftr-406	667	40	of	of	ADP
ftr-406	667	41	property	property	NOUN
ftr-406	667	42	in	in	ADP
ftr-406	667	43	satisfaction	satisfaction	NOUN
ftr-406	667	44	of	of	ADP
ftr-406	667	45	a	a	DET
ftr-406	667	46	guaranteed	guarantee	VERB
ftr-406	667	47	payment	payment	NOUN
ftr-406	667	48	when	when	SCONJ
ftr-406	667	49	,	,	PUNCT
ftr-406	667	50	unlike	unlike	ADP
ftr-406	667	51	the	the	DET
ftr-406	667	52	deduction	deduction	NOUN
ftr-406	667	53	generated	generate	VERB
ftr-406	667	54	by	by	ADP
ftr-406	667	55	a	a	DET
ftr-406	667	56	guaranteed	guarantee	VERB
ftr-406	667	57	payment	payment	NOUN
ftr-406	667	58	for	for	ADP
ftr-406	667	59	an	an	DET
ftr-406	667	60	accrual	accrual	ADJ
ftr-406	667	61	-	-	PUNCT
ftr-406	667	62	method	method	NOUN
ftr-406	667	63	partnership	partnership	NOUN
ftr-406	667	64	,	,	PUNCT
ftr-406	667	65	the	the	DET
ftr-406	667	66	transfer	transfer	NOUN
ftr-406	667	67	might	might	AUX
ftr-406	667	68	not	not	PART
ftr-406	667	69	even	even	ADV
ftr-406	667	70	occur	occur	VERB
ftr-406	667	71	in	in	ADP
ftr-406	667	72	the	the	DET
ftr-406	667	73	partnership	partnership	NOUN
ftr-406	667	74	’s	’s	PART
ftr-406	667	75	current	current	ADJ
ftr-406	667	76	taxable	taxable	ADJ
ftr-406	667	77	year	year	NOUN
ftr-406	667	78	.	.	PUNCT
ftr-406	668	1	thus	thus	ADV
ftr-406	668	2	,	,	PUNCT
ftr-406	668	3	no	no	DET
ftr-406	668	4	need	need	NOUN
ftr-406	668	5	to	to	PART
ftr-406	668	6	recompute	recompute	VERB
ftr-406	668	7	the	the	DET
ftr-406	668	8	partnership	partnership	NOUN
ftr-406	668	9	’s	’s	PART
ftr-406	668	10	income	income	NOUN
ftr-406	668	11	would	would	AUX
ftr-406	668	12	actually	actually	ADV
ftr-406	668	13	arise	arise	VERB
ftr-406	668	14	.	.	PUNCT
ftr-406	669	1	92	92	NUM
ftr-406	669	2	.	.	PUNCT
ftr-406	670	1	kahn	kahn	PROPN
ftr-406	670	2	&	&	CCONJ
ftr-406	670	3	cuenin	cuenin	PROPN
ftr-406	670	4	,	,	PUNCT
ftr-406	670	5	supra	supra	PROPN
ftr-406	670	6	note	note	PROPN
ftr-406	670	7	6	6	NUM
ftr-406	670	8	,	,	PUNCT
ftr-406	670	9	at	at	ADP
ftr-406	670	10	424	424	NUM
ftr-406	670	11	-	-	SYM
ftr-406	670	12	25	25	NUM
ftr-406	670	13	.	.	PUNCT
ftr-406	670	14	93	93	NUM
ftr-406	670	15	.	.	PUNCT
ftr-406	671	1	kahn	kahn	PROPN
ftr-406	671	2	&	&	CCONJ
ftr-406	671	3	cuenin	cuenin	PROPN
ftr-406	671	4	,	,	PUNCT
ftr-406	671	5	supra	supra	PROPN
ftr-406	671	6	note	note	PROPN
ftr-406	671	7	6	6	NUM
ftr-406	671	8	,	,	PUNCT
ftr-406	671	9	at	at	ADP
ftr-406	671	10	425	425	NUM
ftr-406	671	11	.	.	PUNCT
ftr-406	672	1	kahn	kahn	PROPN
ftr-406	672	2	and	and	CCONJ
ftr-406	672	3	cuenin	cuenin	PROPN
ftr-406	672	4	recognize	recognize	VERB
ftr-406	672	5	that	that	SCONJ
ftr-406	672	6	a	a	DET
ftr-406	672	7	similar	similar	ADJ
ftr-406	672	8	burden	burden	NOUN
ftr-406	672	9	arises	arise	VERB
ftr-406	672	10	under	under	ADP
ftr-406	672	11	§	§	PROPN
ftr-406	672	12	751	751	NUM
ftr-406	672	13	,	,	PUNCT
ftr-406	672	14	which	which	PRON
ftr-406	672	15	requires	require	VERB
ftr-406	672	16	gain	gain	NOUN
ftr-406	672	17	or	or	CCONJ
ftr-406	672	18	loss	loss	NOUN
ftr-406	672	19	recognition	recognition	NOUN
ftr-406	672	20	in	in	ADP
ftr-406	672	21	connection	connection	NOUN
ftr-406	672	22	with	with	ADP
ftr-406	672	23	certain	certain	ADJ
ftr-406	672	24	distributions	distribution	NOUN
ftr-406	672	25	of	of	ADP
ftr-406	672	26	partnership	partnership	NOUN
ftr-406	672	27	property	property	NOUN
ftr-406	672	28	.	.	PUNCT
ftr-406	673	1	they	they	PRON
ftr-406	673	2	conclude	conclude	VERB
ftr-406	673	3	,	,	PUNCT
ftr-406	673	4	however	however	ADV
ftr-406	673	5	,	,	PUNCT
ftr-406	673	6	that	that	SCONJ
ftr-406	673	7	congress	congress	PROPN
ftr-406	673	8	viewed	view	VERB
ftr-406	673	9	this	this	DET
ftr-406	673	10	added	add	VERB
ftr-406	673	11	administrative	administrative	ADJ
ftr-406	673	12	burden	burden	NOUN
ftr-406	673	13	as	as	SCONJ
ftr-406	673	14	justified	justify	VERB
ftr-406	673	15	in	in	ADP
ftr-406	673	16	order	order	NOUN
ftr-406	673	17	to	to	PART
ftr-406	673	18	prevent	prevent	VERB
ftr-406	673	19	the	the	DET
ftr-406	673	20	kahn	kahn	NOUN
ftr-406	673	21	and	and	CCONJ
ftr-406	673	22	cuenin	cuenin	PROPN
ftr-406	673	23	suggest	suggest	VERB
ftr-406	673	24	that	that	SCONJ
ftr-406	673	25	the	the	DET
ftr-406	673	26	complexity	complexity	NOUN
ftr-406	673	27	incurred	incur	VERB
ftr-406	673	28	by	by	ADP
ftr-406	673	29	requiring	require	VERB
ftr-406	673	30	the	the	DET
ftr-406	673	31	partnership	partnership	NOUN
ftr-406	673	32	to	to	PART
ftr-406	673	33	recognize	recognize	VERB
ftr-406	673	34	gain	gain	NOUN
ftr-406	673	35	or	or	CCONJ
ftr-406	673	36	loss	loss	NOUN
ftr-406	673	37	on	on	ADP
ftr-406	673	38	the	the	DET
ftr-406	673	39	transfer	transfer	NOUN
ftr-406	673	40	of	of	ADP
ftr-406	673	41	partnership	partnership	NOUN
ftr-406	673	42	property	property	NOUN
ftr-406	673	43	in	in	ADP
ftr-406	673	44	satisfaction	satisfaction	NOUN
ftr-406	673	45	of	of	ADP
ftr-406	673	46	a	a	DET
ftr-406	673	47	guaranteed	guarantee	VERB
ftr-406	673	48	payment	payment	NOUN
ftr-406	673	49	is	be	AUX
ftr-406	673	50	exacerbated	exacerbate	VERB
ftr-406	673	51	if	if	SCONJ
ftr-406	673	52	the	the	DET
ftr-406	673	53	partnership	partnership	NOUN
ftr-406	673	54	has	have	VERB
ftr-406	673	55	an	an	DET
ftr-406	673	56	election	election	NOUN
ftr-406	673	57	in	in	ADP
ftr-406	673	58	effect	effect	NOUN
ftr-406	673	59	under	under	ADP
ftr-406	673	60	section	section	NOUN
ftr-406	673	61	754	754	NUM
ftr-406	673	62	.	.	PUNCT
ftr-406	674	1	after	after	ADP
ftr-406	674	2	providing	provide	VERB
ftr-406	674	3	an92	an92	PROPN
ftr-406	674	4	example	example	NOUN
ftr-406	674	5	of	of	ADP
ftr-406	674	6	the	the	DET
ftr-406	674	7	basis	basis	NOUN
ftr-406	674	8	adjustments	adjustment	NOUN
ftr-406	674	9	under	under	ADP
ftr-406	674	10	section	section	NOUN
ftr-406	674	11	743(b	743(b	PROPN
ftr-406	674	12	)	)	PUNCT
ftr-406	674	13	resulting	result	VERB
ftr-406	674	14	from	from	ADP
ftr-406	674	15	an	an	DET
ftr-406	674	16	election	election	NOUN
ftr-406	674	17	under	under	ADP
ftr-406	674	18	section	section	NOUN
ftr-406	674	19	754	754	NUM
ftr-406	674	20	,	,	PUNCT
ftr-406	674	21	they	they	PRON
ftr-406	674	22	assert	assert	VERB
ftr-406	674	23	that	that	SCONJ
ftr-406	674	24	the	the	DET
ftr-406	674	25	administrative	administrative	ADJ
ftr-406	674	26	burden	burden	NOUN
ftr-406	674	27	of	of	ADP
ftr-406	674	28	complying	comply	VERB
ftr-406	674	29	with	with	ADP
ftr-406	674	30	such	such	DET
ftr-406	674	31	a	a	DET
ftr-406	674	32	requirement	requirement	NOUN
ftr-406	674	33	could	could	AUX
ftr-406	674	34	become	become	VERB
ftr-406	674	35	significant	significant	ADJ
ftr-406	674	36	.	.	PUNCT
ftr-406	675	1	[	[	X
ftr-406	675	2	i]f	i]f	ADP
ftr-406	675	3	the	the	DET
ftr-406	675	4	partnership	partnership	NOUN
ftr-406	675	5	must	must	AUX
ftr-406	675	6	recognize	recognize	VERB
ftr-406	675	7	gain	gain	NOUN
ftr-406	675	8	or	or	CCONJ
ftr-406	675	9	loss	loss	NOUN
ftr-406	675	10	on	on	ADP
ftr-406	675	11	the	the	DET
ftr-406	675	12	guaranteed	guarantee	VERB
ftr-406	675	13	payment	payment	NOUN
ftr-406	675	14	portion	portion	NOUN
ftr-406	675	15	of	of	ADP
ftr-406	675	16	the	the	DET
ftr-406	675	17	distributed	distribute	VERB
ftr-406	675	18	property	property	NOUN
ftr-406	675	19	,	,	PUNCT
ftr-406	675	20	not	not	PART
ftr-406	675	21	only	only	ADV
ftr-406	675	22	will	will	AUX
ftr-406	675	23	the	the	DET
ftr-406	675	24	inside	inside	ADJ
ftr-406	675	25	basis	basis	NOUN
ftr-406	675	26	of	of	ADP
ftr-406	675	27	each	each	DET
ftr-406	675	28	asset	asset	NOUN
ftr-406	675	29	that	that	PRON
ftr-406	675	30	was	be	AUX
ftr-406	675	31	distributed	distribute	VERB
ftr-406	675	32	have	have	VERB
ftr-406	675	33	to	to	PART
ftr-406	675	34	be	be	AUX
ftr-406	675	35	apportioned	apportion	VERB
ftr-406	675	36	between	between	ADP
ftr-406	675	37	the	the	DET
ftr-406	675	38	guaranteed	guarantee	VERB
ftr-406	675	39	payment	payment	NOUN
ftr-406	675	40	portion	portion	NOUN
ftr-406	675	41	and	and	CCONJ
ftr-406	675	42	the	the	DET
ftr-406	675	43	partnership	partnership	NOUN
ftr-406	675	44	distribution	distribution	NOUN
ftr-406	675	45	portion	portion	NOUN
ftr-406	675	46	,	,	PUNCT
ftr-406	675	47	but	but	CCONJ
ftr-406	675	48	there	there	PRON
ftr-406	675	49	would	would	AUX
ftr-406	675	50	have	have	VERB
ftr-406	675	51	to	to	PART
ftr-406	675	52	be	be	AUX
ftr-406	675	53	a	a	DET
ftr-406	675	54	separate	separate	ADJ
ftr-406	675	55	calculation	calculation	NOUN
ftr-406	675	56	and	and	CCONJ
ftr-406	675	57	apportionment	apportionment	NOUN
ftr-406	675	58	made	make	VERB
ftr-406	675	59	for	for	ADP
ftr-406	675	60	every	every	DET
ftr-406	675	61	partner	partner	NOUN
ftr-406	675	62	’s	’s	PART
ftr-406	675	63	share	share	NOUN
ftr-406	675	64	.	.	PUNCT
ftr-406	676	1	especially	especially	ADV
ftr-406	676	2	when	when	SCONJ
ftr-406	676	3	there	there	PRON
ftr-406	676	4	are	be	VERB
ftr-406	676	5	a	a	DET
ftr-406	676	6	sizeable	sizeable	ADJ
ftr-406	676	7	number	number	NOUN
ftr-406	676	8	of	of	ADP
ftr-406	676	9	partners	partner	NOUN
ftr-406	676	10	,	,	PUNCT
ftr-406	676	11	all	all	PRON
ftr-406	676	12	of	of	ADP
ftr-406	676	13	whom	whom	PRON
ftr-406	676	14	have	have	VERB
ftr-406	676	15	special	special	ADJ
ftr-406	676	16	shares	share	NOUN
ftr-406	676	17	of	of	ADP
ftr-406	676	18	inside	inside	ADJ
ftr-406	676	19	basis	basis	NOUN
ftr-406	676	20	,	,	PUNCT
ftr-406	676	21	that	that	PRON
ftr-406	676	22	could	could	AUX
ftr-406	676	23	become	become	VERB
ftr-406	676	24	burdensome.93	burdensome.93	NOUN
ftr-406	676	25	2006	2006	NUM
ftr-406	676	26	]	]	PUNCT
ftr-406	676	27	the	the	DET
ftr-406	676	28	lazarus	lazarus	PROPN
ftr-406	676	29	effect	effect	PROPN
ftr-406	676	30	369	369	NUM
ftr-406	676	31	potential	potential	ADJ
ftr-406	676	32	shifting	shifting	NOUN
ftr-406	676	33	of	of	ADP
ftr-406	676	34	characterization	characterization	NOUN
ftr-406	676	35	of	of	ADP
ftr-406	676	36	income	income	NOUN
ftr-406	676	37	among	among	ADP
ftr-406	676	38	partners	partner	NOUN
ftr-406	676	39	.	.	PUNCT
ftr-406	677	1	properly	properly	ADV
ftr-406	677	2	framed	frame	VERB
ftr-406	677	3	,	,	PUNCT
ftr-406	677	4	the	the	DET
ftr-406	677	5	question	question	NOUN
ftr-406	677	6	then	then	ADV
ftr-406	677	7	becomes	become	VERB
ftr-406	677	8	whether	whether	SCONJ
ftr-406	677	9	the	the	DET
ftr-406	677	10	absence	absence	NOUN
ftr-406	677	11	of	of	ADP
ftr-406	677	12	a	a	DET
ftr-406	677	13	requirement	requirement	NOUN
ftr-406	677	14	for	for	ADP
ftr-406	677	15	gain	gain	NOUN
ftr-406	677	16	or	or	CCONJ
ftr-406	677	17	loss	loss	NOUN
ftr-406	677	18	recognition	recognition	NOUN
ftr-406	677	19	by	by	ADP
ftr-406	677	20	the	the	DET
ftr-406	677	21	partnership	partnership	NOUN
ftr-406	677	22	presents	present	VERB
ftr-406	677	23	a	a	DET
ftr-406	677	24	similar	similar	ADJ
ftr-406	677	25	opportunity	opportunity	NOUN
ftr-406	677	26	for	for	ADP
ftr-406	677	27	abuse	abuse	NOUN
ftr-406	677	28	.	.	PUNCT
ftr-406	678	1	see	see	VERB
ftr-406	678	2	infra	infra	NOUN
ftr-406	678	3	text	text	NOUN
ftr-406	678	4	accompanying	accompany	VERB
ftr-406	678	5	notes	note	NOUN
ftr-406	678	6	127	127	NUM
ftr-406	678	7	-	-	SYM
ftr-406	678	8	31	31	NUM
ftr-406	678	9	.	.	PUNCT
ftr-406	679	1	94	94	NUM
ftr-406	679	2	.	.	PUNCT
ftr-406	680	1	kahn	kahn	PROPN
ftr-406	680	2	&	&	CCONJ
ftr-406	680	3	cuenin	cuenin	PROPN
ftr-406	680	4	,	,	PUNCT
ftr-406	680	5	supra	supra	PROPN
ftr-406	680	6	note	note	PROPN
ftr-406	680	7	6	6	NUM
ftr-406	680	8	,	,	PUNCT
ftr-406	680	9	at	at	ADP
ftr-406	680	10	425	425	NUM
ftr-406	680	11	,	,	PUNCT
ftr-406	680	12	n.63	n.63	NOUN
ftr-406	680	13	.	.	PROPN
ftr-406	680	14	95	95	NUM
ftr-406	680	15	.	.	PUNCT
ftr-406	681	1	kahn	kahn	PROPN
ftr-406	681	2	&	&	CCONJ
ftr-406	681	3	cuenin	cuenin	PROPN
ftr-406	681	4	,	,	PUNCT
ftr-406	681	5	supra	supra	PROPN
ftr-406	681	6	note	note	PROPN
ftr-406	681	7	6	6	NUM
ftr-406	681	8	,	,	PUNCT
ftr-406	681	9	at	at	ADP
ftr-406	681	10	426	426	NUM
ftr-406	681	11	-	-	SYM
ftr-406	681	12	27	27	NUM
ftr-406	681	13	.	.	PUNCT
ftr-406	682	1	96	96	NUM
ftr-406	682	2	.	.	PUNCT
ftr-406	683	1	see	see	VERB
ftr-406	683	2	supra	supra	PROPN
ftr-406	683	3	text	text	NOUN
ftr-406	683	4	accompanying	accompanying	ADJ
ftr-406	683	5	notes	note	NOUN
ftr-406	683	6	81	81	NUM
ftr-406	683	7	-	-	SYM
ftr-406	683	8	84	84	NUM
ftr-406	683	9	.	.	PUNCT
ftr-406	684	1	97	97	NUM
ftr-406	684	2	.	.	PUNCT
ftr-406	685	1	kahn	kahn	PROPN
ftr-406	685	2	&	&	CCONJ
ftr-406	685	3	cuenin	cuenin	PROPN
ftr-406	685	4	,	,	PUNCT
ftr-406	685	5	supra	supra	PROPN
ftr-406	685	6	note	note	PROPN
ftr-406	685	7	6	6	NUM
ftr-406	685	8	,	,	PUNCT
ftr-406	685	9	at	at	ADP
ftr-406	685	10	426	426	NUM
ftr-406	685	11	and	and	CCONJ
ftr-406	685	12	430	430	NUM
ftr-406	685	13	-	-	SYM
ftr-406	685	14	31	31	NUM
ftr-406	685	15	.	.	PUNCT
ftr-406	686	1	98	98	NUM
ftr-406	686	2	.	.	PUNCT
ftr-406	687	1	kahn	kahn	PROPN
ftr-406	687	2	&	&	CCONJ
ftr-406	687	3	cuenin	cuenin	PROPN
ftr-406	687	4	,	,	PUNCT
ftr-406	687	5	supra	supra	PROPN
ftr-406	687	6	note	note	PROPN
ftr-406	687	7	6	6	NUM
ftr-406	687	8	,	,	PUNCT
ftr-406	687	9	at	at	ADP
ftr-406	687	10	426	426	NUM
ftr-406	687	11	,	,	PUNCT
ftr-406	687	12	433	433	NUM
ftr-406	687	13	,	,	PUNCT
ftr-406	687	14	n.77	n.77	VERB
ftr-406	687	15	.	.	PUNCT
ftr-406	688	1	in	in	ADP
ftr-406	688	2	addition	addition	NOUN
ftr-406	688	3	,	,	PUNCT
ftr-406	688	4	the	the	DET
ftr-406	688	5	timing	timing	NOUN
ftr-406	688	6	of	of	ADP
ftr-406	688	7	any	any	DET
ftr-406	688	8	preserved	preserve	VERB
ftr-406	688	9	gain	gain	NOUN
ftr-406	688	10	is	be	AUX
ftr-406	688	11	deferred	defer	VERB
ftr-406	688	12	of	of	ADP
ftr-406	688	13	course	course	NOUN
ftr-406	688	14	,	,	PUNCT
ftr-406	688	15	although	although	SCONJ
ftr-406	688	16	this	this	DET
ftr-406	688	17	result	result	NOUN
ftr-406	688	18	occurs	occur	VERB
ftr-406	688	19	any	any	DET
ftr-406	688	20	time	time	NOUN
ftr-406	688	21	that	that	SCONJ
ftr-406	688	22	a	a	DET
ftr-406	688	23	transfer	transfer	NOUN
ftr-406	688	24	of	of	ADP
ftr-406	688	25	property	property	NOUN
ftr-406	688	26	is	be	AUX
ftr-406	688	27	treated	treat	VERB
ftr-406	688	28	as	as	ADP
ftr-406	688	29	a	a	DET
ftr-406	688	30	distribution	distribution	NOUN
ftr-406	688	31	of	of	ADP
ftr-406	688	32	partnership	partnership	NOUN
ftr-406	688	33	property	property	NOUN
ftr-406	688	34	.	.	PUNCT
ftr-406	689	1	i	i	PRON
ftr-406	689	2	d.	d.	PROPN
ftr-406	689	3	at	at	ADP
ftr-406	689	4	433	433	NUM
ftr-406	689	5	.	.	PUNCT
ftr-406	690	1	kahn	kahn	PROPN
ftr-406	690	2	and	and	CCONJ
ftr-406	690	3	cuenin	cuenin	PROPN
ftr-406	690	4	fail	fail	VERB
ftr-406	690	5	to	to	PART
ftr-406	690	6	appreciate	appreciate	VERB
ftr-406	690	7	that	that	SCONJ
ftr-406	690	8	their	their	PRON
ftr-406	690	9	approach	approach	NOUN
ftr-406	690	10	gives	give	VERB
ftr-406	690	11	rise	rise	NOUN
ftr-406	690	12	to	to	ADP
ftr-406	690	13	yet	yet	ADV
ftr-406	690	14	another	another	DET
ftr-406	690	15	form	form	NOUN
ftr-406	690	16	of	of	ADP
ftr-406	690	17	abuse	abuse	NOUN
ftr-406	690	18	,	,	PUNCT
ftr-406	690	19	a	a	DET
ftr-406	690	20	partnership	partnership	NOUN
ftr-406	690	21	deduction	deduction	NOUN
ftr-406	690	22	in	in	ADP
ftr-406	690	23	excess	excess	NOUN
ftr-406	690	24	of	of	ADP
ftr-406	690	25	any	any	DET
ftr-406	690	26	amounts	amount	NOUN
ftr-406	690	27	previously	previously	ADV
ftr-406	690	28	included	include	VERB
ftr-406	690	29	in	in	ADP
ftr-406	690	30	the	the	DET
ftr-406	690	31	income	income	NOUN
ftr-406	690	32	of	of	ADP
ftr-406	690	33	the	the	DET
ftr-406	690	34	partners	partner	NOUN
ftr-406	690	35	.	.	PUNCT
ftr-406	691	1	see	see	VERB
ftr-406	691	2	infra	infra	NOUN
ftr-406	691	3	text	text	NOUN
ftr-406	691	4	accompanying	accompanying	ADJ
ftr-406	691	5	notes	note	NOUN
ftr-406	691	6	128	128	NUM
ftr-406	691	7	-	-	SYM
ftr-406	691	8	30	30	NUM
ftr-406	691	9	.	.	PUNCT
ftr-406	692	1	however	however	ADV
ftr-406	692	2	,	,	PUNCT
ftr-406	692	3	in	in	ADP
ftr-406	692	4	a	a	DET
ftr-406	692	5	footnote	footnote	NOUN
ftr-406	692	6	,	,	PUNCT
ftr-406	692	7	kahn	kahn	PROPN
ftr-406	692	8	and	and	CCONJ
ftr-406	692	9	cuenin	cuenin	NOUN
ftr-406	692	10	acknowledge	acknowledge	VERB
ftr-406	692	11	that	that	SCONJ
ftr-406	692	12	the	the	DET
ftr-406	692	13	partnership	partnership	NOUN
ftr-406	692	14	will	will	AUX
ftr-406	692	15	have	have	VERB
ftr-406	692	16	to	to	PART
ftr-406	692	17	apportion	apportion	VERB
ftr-406	692	18	the	the	DET
ftr-406	692	19	inside	inside	ADJ
ftr-406	692	20	basis	basis	NOUN
ftr-406	692	21	of	of	ADP
ftr-406	692	22	the	the	DET
ftr-406	692	23	transferred	transfer	VERB
ftr-406	692	24	assets	asset	NOUN
ftr-406	692	25	between	between	ADP
ftr-406	692	26	the	the	DET
ftr-406	692	27	guaranteed	guarantee	VERB
ftr-406	692	28	payment	payment	NOUN
ftr-406	692	29	and	and	CCONJ
ftr-406	692	30	the	the	DET
ftr-406	692	31	distribution	distribution	NOUN
ftr-406	692	32	portions	portion	NOUN
ftr-406	692	33	of	of	ADP
ftr-406	692	34	the	the	DET
ftr-406	692	35	transaction	transaction	NOUN
ftr-406	692	36	in	in	ADP
ftr-406	692	37	order	order	NOUN
ftr-406	692	38	to	to	PART
ftr-406	692	39	determine	determine	VERB
ftr-406	692	40	the	the	DET
ftr-406	692	41	proper	proper	ADJ
ftr-406	692	42	basis	basis	NOUN
ftr-406	692	43	of	of	ADP
ftr-406	692	44	the	the	DET
ftr-406	692	45	property	property	NOUN
ftr-406	692	46	in	in	ADP
ftr-406	692	47	the	the	DET
ftr-406	692	48	hands	hand	NOUN
ftr-406	692	49	of	of	ADP
ftr-406	692	50	the	the	DET
ftr-406	692	51	recipient	recipient	NOUN
ftr-406	692	52	partner	partner	NOUN
ftr-406	692	53	regardless	regardless	ADV
ftr-406	692	54	of	of	ADP
ftr-406	692	55	whether	whether	SCONJ
ftr-406	692	56	the	the	DET
ftr-406	692	57	partnership	partnership	NOUN
ftr-406	692	58	is	be	AUX
ftr-406	692	59	required	require	VERB
ftr-406	692	60	to	to	PART
ftr-406	692	61	recognize	recognize	VERB
ftr-406	692	62	gain	gain	NOUN
ftr-406	692	63	or	or	CCONJ
ftr-406	692	64	loss	loss	NOUN
ftr-406	692	65	.	.	PUNCT
ftr-406	693	1	thus	thus	ADV
ftr-406	693	2	,	,	PUNCT
ftr-406	693	3	the	the	DET
ftr-406	693	4	only	only	ADJ
ftr-406	693	5	additional	additional	ADJ
ftr-406	693	6	administrative	administrative	ADJ
ftr-406	693	7	burden	burden	NOUN
ftr-406	693	8	in94	in94	PROPN
ftr-406	693	9	requiring	require	VERB
ftr-406	693	10	the	the	DET
ftr-406	693	11	recognition	recognition	NOUN
ftr-406	693	12	of	of	ADP
ftr-406	693	13	gain	gain	NOUN
ftr-406	693	14	or	or	CCONJ
ftr-406	693	15	loss	loss	NOUN
ftr-406	693	16	with	with	ADP
ftr-406	693	17	respect	respect	NOUN
ftr-406	693	18	to	to	ADP
ftr-406	693	19	the	the	DET
ftr-406	693	20	property	property	NOUN
ftr-406	693	21	transferred	transfer	VERB
ftr-406	693	22	to	to	PART
ftr-406	693	23	satisfy	satisfy	VERB
ftr-406	693	24	the	the	DET
ftr-406	693	25	guaranteed	guarantee	VERB
ftr-406	693	26	payment	payment	NOUN
ftr-406	693	27	arises	arise	VERB
ftr-406	693	28	in	in	ADP
ftr-406	693	29	determining	determine	VERB
ftr-406	693	30	each	each	DET
ftr-406	693	31	partner	partner	NOUN
ftr-406	693	32	’s	’s	PART
ftr-406	693	33	share	share	NOUN
ftr-406	693	34	of	of	ADP
ftr-406	693	35	that	that	DET
ftr-406	693	36	gain	gain	NOUN
ftr-406	693	37	or	or	CCONJ
ftr-406	693	38	loss	loss	NOUN
ftr-406	693	39	.	.	PUNCT
ftr-406	694	1	the	the	DET
ftr-406	694	2	real	real	ADJ
ftr-406	694	3	question	question	NOUN
ftr-406	694	4	is	be	AUX
ftr-406	694	5	whether	whether	SCONJ
ftr-406	694	6	this	this	DET
ftr-406	694	7	added	add	VERB
ftr-406	694	8	level	level	NOUN
ftr-406	694	9	of	of	ADP
ftr-406	694	10	complexity	complexity	NOUN
ftr-406	694	11	is	be	AUX
ftr-406	694	12	appropriately	appropriately	ADV
ftr-406	694	13	attributable	attributable	ADJ
ftr-406	694	14	to	to	ADP
ftr-406	694	15	a	a	DET
ftr-406	694	16	requirement	requirement	NOUN
ftr-406	694	17	to	to	PART
ftr-406	694	18	recognize	recognize	VERB
ftr-406	694	19	gain	gain	NOUN
ftr-406	694	20	or	or	CCONJ
ftr-406	694	21	loss	loss	NOUN
ftr-406	694	22	with	with	ADP
ftr-406	694	23	respect	respect	NOUN
ftr-406	694	24	to	to	ADP
ftr-406	694	25	the	the	DET
ftr-406	694	26	in	in	ADP
ftr-406	694	27	-	-	PUNCT
ftr-406	694	28	kind	kind	NOUN
ftr-406	694	29	guaranteed	guarantee	VERB
ftr-406	694	30	payment	payment	NOUN
ftr-406	694	31	or	or	CCONJ
ftr-406	694	32	simply	simply	ADV
ftr-406	694	33	one	one	NUM
ftr-406	694	34	of	of	ADP
ftr-406	694	35	a	a	DET
ftr-406	694	36	number	number	NOUN
ftr-406	694	37	of	of	ADP
ftr-406	694	38	additional	additional	ADJ
ftr-406	694	39	burdens	burden	NOUN
ftr-406	694	40	that	that	PRON
ftr-406	694	41	result	result	VERB
ftr-406	694	42	from	from	ADP
ftr-406	694	43	a	a	DET
ftr-406	694	44	partnership	partnership	NOUN
ftr-406	694	45	’s	’s	PART
ftr-406	694	46	decision	decision	NOUN
ftr-406	694	47	to	to	PART
ftr-406	694	48	make	make	VERB
ftr-406	694	49	a	a	DET
ftr-406	694	50	section	section	NOUN
ftr-406	694	51	754	754	NUM
ftr-406	694	52	election	election	NOUN
ftr-406	694	53	.	.	PUNCT
ftr-406	695	1	only	only	ADV
ftr-406	695	2	at	at	ADP
ftr-406	695	3	this	this	DET
ftr-406	695	4	point	point	NOUN
ftr-406	695	5	in	in	ADP
ftr-406	695	6	their	their	PRON
ftr-406	695	7	analysis	analysis	NOUN
ftr-406	695	8	do	do	AUX
ftr-406	695	9	kahn	kahn	PROPN
ftr-406	695	10	and	and	CCONJ
ftr-406	695	11	cuenin	cuenin	PROPN
ftr-406	695	12	finally	finally	ADV
ftr-406	695	13	address	address	VERB
ftr-406	695	14	the	the	DET
ftr-406	695	15	real	real	ADJ
ftr-406	695	16	issue	issue	NOUN
ftr-406	695	17	at	at	ADP
ftr-406	695	18	hand	hand	NOUN
ftr-406	695	19	:	:	PUNCT
ftr-406	695	20	whether	whether	SCONJ
ftr-406	695	21	the	the	DET
ftr-406	695	22	treatment	treatment	NOUN
ftr-406	695	23	of	of	ADP
ftr-406	695	24	a	a	DET
ftr-406	695	25	guaranteed	guarantee	VERB
ftr-406	695	26	payment	payment	NOUN
ftr-406	695	27	as	as	ADP
ftr-406	695	28	a	a	DET
ftr-406	695	29	distribution	distribution	NOUN
ftr-406	695	30	of	of	ADP
ftr-406	695	31	partnership	partnership	NOUN
ftr-406	695	32	property	property	NOUN
ftr-406	695	33	entails	entail	VERB
ftr-406	695	34	any	any	DET
ftr-406	695	35	opportunity	opportunity	NOUN
ftr-406	695	36	for	for	ADP
ftr-406	695	37	abuse	abuse	NOUN
ftr-406	695	38	and	and	CCONJ
ftr-406	695	39	whether	whether	SCONJ
ftr-406	695	40	a	a	DET
ftr-406	695	41	requirement	requirement	NOUN
ftr-406	695	42	that	that	SCONJ
ftr-406	695	43	the	the	DET
ftr-406	695	44	partnership	partnership	NOUN
ftr-406	695	45	recognize	recognize	VERB
ftr-406	695	46	gain	gain	NOUN
ftr-406	695	47	or	or	CCONJ
ftr-406	695	48	loss	loss	NOUN
ftr-406	695	49	on	on	ADP
ftr-406	695	50	the	the	DET
ftr-406	695	51	transfer	transfer	NOUN
ftr-406	695	52	of	of	ADP
ftr-406	695	53	partnership	partnership	NOUN
ftr-406	695	54	property	property	NOUN
ftr-406	695	55	in	in	ADP
ftr-406	695	56	satisfaction	satisfaction	NOUN
ftr-406	695	57	of	of	ADP
ftr-406	695	58	a	a	DET
ftr-406	695	59	guaranteed	guarantee	VERB
ftr-406	695	60	payment	payment	NOUN
ftr-406	695	61	might	might	AUX
ftr-406	695	62	avoid	avoid	VERB
ftr-406	695	63	such	such	ADJ
ftr-406	695	64	abuse	abuse	NOUN
ftr-406	695	65	.	.	PUNCT
ftr-406	696	1	in	in	ADP
ftr-406	696	2	other	other	ADJ
ftr-406	696	3	words	word	NOUN
ftr-406	696	4	,	,	PUNCT
ftr-406	696	5	this	this	DET
ftr-406	696	6	inquiry	inquiry	NOUN
ftr-406	696	7	attempts	attempt	VERB
ftr-406	696	8	to	to	PART
ftr-406	696	9	determine	determine	VERB
ftr-406	696	10	if	if	SCONJ
ftr-406	696	11	a95	a95	ADP
ftr-406	696	12	compelling	compelling	ADJ
ftr-406	696	13	reason	reason	NOUN
ftr-406	696	14	exists	exist	VERB
ftr-406	696	15	to	to	PART
ftr-406	696	16	rebut	rebut	VERB
ftr-406	696	17	the	the	DET
ftr-406	696	18	presumption	presumption	NOUN
ftr-406	696	19	that	that	SCONJ
ftr-406	696	20	a	a	DET
ftr-406	696	21	guaranteed	guarantee	VERB
ftr-406	696	22	payment	payment	NOUN
ftr-406	696	23	will	will	AUX
ftr-406	696	24	be	be	AUX
ftr-406	696	25	treated	treat	VERB
ftr-406	696	26	as	as	ADP
ftr-406	696	27	a	a	DET
ftr-406	696	28	distribution	distribution	NOUN
ftr-406	696	29	of	of	ADP
ftr-406	696	30	partnership	partnership	NOUN
ftr-406	696	31	property	property	NOUN
ftr-406	696	32	under	under	ADP
ftr-406	696	33	the	the	DET
ftr-406	696	34	statutory	statutory	ADJ
ftr-406	696	35	language	language	NOUN
ftr-406	696	36	of	of	ADP
ftr-406	696	37	section	section	NOUN
ftr-406	696	38	707(c	707(c	PROPN
ftr-406	696	39	)	)	PUNCT
ftr-406	696	40	.	.	PUNCT
ftr-406	697	1	interestingly	interestingly	ADV
ftr-406	697	2	,	,	PUNCT
ftr-406	697	3	kahn	kahn	PROPN
ftr-406	697	4	and	and	CCONJ
ftr-406	697	5	cuenin	cuenin	PROPN
ftr-406	697	6	acknowledge96	acknowledge96	NOUN
ftr-406	697	7	that	that	SCONJ
ftr-406	697	8	the	the	DET
ftr-406	697	9	potential	potential	NOUN
ftr-406	697	10	for	for	ADP
ftr-406	697	11	abuse	abuse	NOUN
ftr-406	697	12	exists	exist	VERB
ftr-406	697	13	under	under	ADP
ftr-406	697	14	their	their	PRON
ftr-406	697	15	proposal	proposal	NOUN
ftr-406	697	16	if	if	SCONJ
ftr-406	697	17	the	the	DET
ftr-406	697	18	partnership	partnership	NOUN
ftr-406	697	19	transfers	transfer	VERB
ftr-406	697	20	appreciated	appreciate	VERB
ftr-406	697	21	property	property	NOUN
ftr-406	697	22	that	that	PRON
ftr-406	697	23	would	would	AUX
ftr-406	697	24	otherwise	otherwise	ADV
ftr-406	697	25	generate	generate	VERB
ftr-406	697	26	ordinary	ordinary	ADJ
ftr-406	697	27	income	income	NOUN
ftr-406	697	28	if	if	SCONJ
ftr-406	697	29	sold	sell	VERB
ftr-406	697	30	by	by	ADP
ftr-406	697	31	the	the	DET
ftr-406	697	32	partnership	partnership	NOUN
ftr-406	697	33	to	to	ADP
ftr-406	697	34	the	the	DET
ftr-406	697	35	recipient	recipient	NOUN
ftr-406	697	36	partner	partner	NOUN
ftr-406	697	37	in	in	ADP
ftr-406	697	38	satisfaction	satisfaction	NOUN
ftr-406	697	39	of	of	ADP
ftr-406	697	40	a	a	DET
ftr-406	697	41	guaranteed	guarantee	VERB
ftr-406	697	42	payment	payment	NOUN
ftr-406	697	43	.	.	PUNCT
ftr-406	698	1	because	because	SCONJ
ftr-406	698	2	the	the	DET
ftr-406	698	3	partnership	partnership	NOUN
ftr-406	698	4	level	level	NOUN
ftr-406	698	5	gain	gain	NOUN
ftr-406	698	6	in	in	ADP
ftr-406	698	7	the	the	DET
ftr-406	698	8	transferred	transfer	VERB
ftr-406	698	9	property	property	NOUN
ftr-406	698	10	is	be	AUX
ftr-406	698	11	preserved	preserve	VERB
ftr-406	698	12	in	in	ADP
ftr-406	698	13	the	the	DET
ftr-406	698	14	outside	outside	ADJ
ftr-406	698	15	basis	basis	NOUN
ftr-406	698	16	of	of	ADP
ftr-406	698	17	the	the	DET
ftr-406	698	18	partners	partner	NOUN
ftr-406	698	19	’	’	PART
ftr-406	698	20	partnership	partnership	NOUN
ftr-406	698	21	interests	interest	NOUN
ftr-406	698	22	under	under	ADP
ftr-406	698	23	the	the	DET
ftr-406	698	24	approach	approach	NOUN
ftr-406	698	25	advanced	advance	VERB
ftr-406	698	26	by	by	ADP
ftr-406	698	27	kahn	kahn	PROPN
ftr-406	698	28	and	and	CCONJ
ftr-406	698	29	cuenin	cuenin	PROPN
ftr-406	698	30	,	,	PUNCT
ftr-406	698	31	the	the	DET
ftr-406	698	32	potential	potential	NOUN
ftr-406	698	33	exists	exist	VERB
ftr-406	698	34	that97	that97	VERB
ftr-406	698	35	the	the	DET
ftr-406	698	36	preserved	preserve	VERB
ftr-406	698	37	gain	gain	NOUN
ftr-406	698	38	might	might	AUX
ftr-406	698	39	be	be	AUX
ftr-406	698	40	converted	convert	VERB
ftr-406	698	41	into	into	ADP
ftr-406	698	42	capital	capital	NOUN
ftr-406	698	43	gain	gain	NOUN
ftr-406	698	44	on	on	ADP
ftr-406	698	45	the	the	DET
ftr-406	698	46	sale	sale	NOUN
ftr-406	698	47	of	of	ADP
ftr-406	698	48	a	a	DET
ftr-406	698	49	partner	partner	NOUN
ftr-406	698	50	’s	’s	PART
ftr-406	698	51	interest.98	interest.98	NOUN
ftr-406	698	52	370	370	NUM
ftr-406	698	53	florida	florida	PROPN
ftr-406	698	54	tax	tax	NOUN
ftr-406	698	55	review	review	NOUN
ftr-406	699	1	[	[	X
ftr-406	699	2	v0l.7:6	v0l.7:6	NOUN
ftr-406	699	3	the	the	DET
ftr-406	699	4	treatment	treatment	NOUN
ftr-406	699	5	of	of	ADP
ftr-406	699	6	an	an	DET
ftr-406	699	7	in	in	ADP
ftr-406	699	8	-	-	PUNCT
ftr-406	699	9	kind	kind	NOUN
ftr-406	699	10	guaranteed	guarantee	VERB
ftr-406	699	11	payment	payment	NOUN
ftr-406	699	12	as	as	ADP
ftr-406	699	13	a	a	DET
ftr-406	699	14	distribution	distribution	NOUN
ftr-406	699	15	of	of	ADP
ftr-406	699	16	partnership	partnership	NOUN
ftr-406	699	17	property	property	NOUN
ftr-406	699	18	also	also	ADV
ftr-406	699	19	raises	raise	VERB
ftr-406	699	20	the	the	DET
ftr-406	699	21	curious	curious	ADJ
ftr-406	699	22	result	result	NOUN
ftr-406	699	23	that	that	SCONJ
ftr-406	699	24	,	,	PUNCT
ftr-406	699	25	under	under	ADP
ftr-406	699	26	§	§	PROPN
ftr-406	699	27	735	735	NUM
ftr-406	699	28	,	,	PUNCT
ftr-406	699	29	the	the	DET
ftr-406	699	30	transfer	transfer	NOUN
ftr-406	699	31	of	of	ADP
ftr-406	699	32	any	any	DET
ftr-406	699	33	unrealized	unrealized	ADJ
ftr-406	699	34	receivables	receivables	NOUN
ftr-406	699	35	or	or	CCONJ
ftr-406	699	36	inventory	inventory	NOUN
ftr-406	699	37	items	item	NOUN
ftr-406	699	38	as	as	SCONJ
ftr-406	699	39	described	describe	VERB
ftr-406	699	40	in	in	ADP
ftr-406	699	41	§	§	PROPN
ftr-406	699	42	751(c	751(c	PROPN
ftr-406	699	43	)	)	PUNCT
ftr-406	699	44	and	and	CCONJ
ftr-406	699	45	751(d	751(d	NUM
ftr-406	699	46	)	)	PUNCT
ftr-406	699	47	,	,	PUNCT
ftr-406	699	48	respectively	respectively	ADV
ftr-406	699	49	,	,	PUNCT
ftr-406	699	50	will	will	AUX
ftr-406	699	51	give	give	VERB
ftr-406	699	52	rise	rise	NOUN
ftr-406	699	53	to	to	ADP
ftr-406	699	54	ordinary	ordinary	ADJ
ftr-406	699	55	income	income	NOUN
ftr-406	699	56	or	or	CCONJ
ftr-406	699	57	loss	loss	NOUN
ftr-406	699	58	on	on	ADP
ftr-406	699	59	disposition	disposition	NOUN
ftr-406	699	60	(	(	PUNCT
ftr-406	699	61	albeit	albeit	SCONJ
ftr-406	699	62	only	only	ADV
ftr-406	699	63	if	if	SCONJ
ftr-406	699	64	disposed	dispose	VERB
ftr-406	699	65	of	of	ADP
ftr-406	699	66	within	within	ADP
ftr-406	699	67	five	five	NUM
ftr-406	699	68	years	year	NOUN
ftr-406	699	69	in	in	ADP
ftr-406	699	70	the	the	DET
ftr-406	699	71	case	case	NOUN
ftr-406	699	72	of	of	ADP
ftr-406	699	73	inventory	inventory	NOUN
ftr-406	699	74	items	item	NOUN
ftr-406	699	75	)	)	PUNCT
ftr-406	699	76	by	by	ADP
ftr-406	699	77	the	the	DET
ftr-406	699	78	recipient	recipient	NOUN
ftr-406	699	79	partner	partner	NOUN
ftr-406	699	80	despite	despite	SCONJ
ftr-406	699	81	the	the	DET
ftr-406	699	82	fact	fact	NOUN
ftr-406	699	83	that	that	SCONJ
ftr-406	699	84	,	,	PUNCT
ftr-406	699	85	under	under	ADP
ftr-406	699	86	kahn	kahn	PROPN
ftr-406	699	87	and	and	CCONJ
ftr-406	699	88	cuenin	cuenin	PROPN
ftr-406	699	89	’s	’s	PART
ftr-406	699	90	approach	approach	NOUN
ftr-406	699	91	,	,	PUNCT
ftr-406	699	92	he	he	PRON
ftr-406	699	93	receives	receive	VERB
ftr-406	699	94	a	a	DET
ftr-406	699	95	fair	fair	ADJ
ftr-406	699	96	market	market	NOUN
ftr-406	699	97	value	value	NOUN
ftr-406	699	98	basis	basis	NOUN
ftr-406	699	99	in	in	ADP
ftr-406	699	100	the	the	DET
ftr-406	699	101	property	property	NOUN
ftr-406	699	102	.	.	PUNCT
ftr-406	700	1	see	see	VERB
ftr-406	700	2	2	2	NUM
ftr-406	700	3	willis	willi	NOUN
ftr-406	700	4	,	,	PUNCT
ftr-406	700	5	pennell	pennell	PROPN
ftr-406	700	6	&	&	CCONJ
ftr-406	700	7	postlewaite	postlewaite	PROPN
ftr-406	700	8	,	,	PUNCT
ftr-406	700	9	supra	supra	PROPN
ftr-406	700	10	note	note	NOUN
ftr-406	700	11	11	11	NUM
ftr-406	700	12	,	,	PUNCT
ftr-406	700	13	at	at	ADP
ftr-406	700	14	¶	¶	PROPN
ftr-406	700	15	13.04	13.04	NUM
ftr-406	700	16	.	.	PUNCT
ftr-406	701	1	such	such	DET
ftr-406	701	2	a	a	DET
ftr-406	701	3	result	result	NOUN
ftr-406	701	4	seems	seem	VERB
ftr-406	701	5	inappropriate	inappropriate	ADJ
ftr-406	701	6	if	if	SCONJ
ftr-406	701	7	the	the	DET
ftr-406	701	8	property	property	NOUN
ftr-406	701	9	is	be	AUX
ftr-406	701	10	properly	properly	ADV
ftr-406	701	11	characterized	characterize	VERB
ftr-406	701	12	as	as	ADP
ftr-406	701	13	a	a	DET
ftr-406	701	14	capital	capital	NOUN
ftr-406	701	15	asset	asset	NOUN
ftr-406	701	16	in	in	ADP
ftr-406	701	17	the	the	DET
ftr-406	701	18	hands	hand	NOUN
ftr-406	701	19	of	of	ADP
ftr-406	701	20	the	the	DET
ftr-406	701	21	partner	partner	NOUN
ftr-406	701	22	since	since	SCONJ
ftr-406	701	23	the	the	DET
ftr-406	701	24	characterization	characterization	NOUN
ftr-406	701	25	rules	rule	NOUN
ftr-406	701	26	of	of	ADP
ftr-406	701	27	§	§	PROPN
ftr-406	701	28	735	735	NUM
ftr-406	701	29	are	be	AUX
ftr-406	701	30	intended	intend	VERB
ftr-406	701	31	to	to	PART
ftr-406	701	32	prevent	prevent	VERB
ftr-406	701	33	the	the	DET
ftr-406	701	34	conversion	conversion	NOUN
ftr-406	701	35	of	of	ADP
ftr-406	701	36	ordinary	ordinary	ADJ
ftr-406	701	37	income	income	NOUN
ftr-406	701	38	at	at	ADP
ftr-406	701	39	the	the	DET
ftr-406	701	40	partnership	partnership	NOUN
ftr-406	701	41	level	level	NOUN
ftr-406	701	42	into	into	ADP
ftr-406	701	43	capital	capital	NOUN
ftr-406	701	44	gain	gain	NOUN
ftr-406	701	45	at	at	ADP
ftr-406	701	46	the	the	DET
ftr-406	701	47	partner	partner	NOUN
ftr-406	701	48	level	level	NOUN
ftr-406	701	49	,	,	PUNCT
ftr-406	701	50	principally	principally	ADV
ftr-406	701	51	with	with	ADP
ftr-406	701	52	respect	respect	NOUN
ftr-406	701	53	to	to	ADP
ftr-406	701	54	pre	pre	ADJ
ftr-406	701	55	-	-	ADJ
ftr-406	701	56	distribution	distribution	ADJ
ftr-406	701	57	gain	gain	NOUN
ftr-406	701	58	.	.	PUNCT
ftr-406	702	1	in	in	ADP
ftr-406	702	2	addition	addition	NOUN
ftr-406	702	3	,	,	PUNCT
ftr-406	702	4	§	§	PROPN
ftr-406	702	5	735	735	NUM
ftr-406	702	6	again	again	ADV
ftr-406	702	7	demonstrates	demonstrate	VERB
ftr-406	702	8	the	the	DET
ftr-406	702	9	extent	extent	NOUN
ftr-406	702	10	to	to	PART
ftr-406	702	11	which	which	PRON
ftr-406	702	12	congress	congress	PROPN
ftr-406	702	13	is	be	AUX
ftr-406	702	14	willing	willing	ADJ
ftr-406	702	15	to	to	PART
ftr-406	702	16	impose	impose	VERB
ftr-406	702	17	restrictions	restriction	NOUN
ftr-406	702	18	on	on	ADP
ftr-406	702	19	transactions	transaction	NOUN
ftr-406	702	20	that	that	PRON
ftr-406	702	21	can	can	AUX
ftr-406	702	22	result	result	VERB
ftr-406	702	23	in	in	ADP
ftr-406	702	24	the	the	DET
ftr-406	702	25	conversion	conversion	NOUN
ftr-406	702	26	of	of	ADP
ftr-406	702	27	ordinary	ordinary	ADJ
ftr-406	702	28	income	income	NOUN
ftr-406	702	29	into	into	ADP
ftr-406	702	30	capital	capital	NOUN
ftr-406	702	31	gain	gain	NOUN
ftr-406	702	32	as	as	ADP
ftr-406	702	33	a	a	DET
ftr-406	702	34	result	result	NOUN
ftr-406	702	35	of	of	ADP
ftr-406	702	36	distributions	distribution	NOUN
ftr-406	702	37	of	of	ADP
ftr-406	702	38	partnership	partnership	NOUN
ftr-406	702	39	property	property	NOUN
ftr-406	702	40	.	.	PUNCT
ftr-406	703	1	99	99	NUM
ftr-406	703	2	.	.	PUNCT
ftr-406	704	1	kahn	kahn	PROPN
ftr-406	704	2	&	&	CCONJ
ftr-406	704	3	cuenin	cuenin	PROPN
ftr-406	704	4	,	,	PUNCT
ftr-406	704	5	supra	supra	PROPN
ftr-406	704	6	note	note	PROPN
ftr-406	704	7	6	6	NUM
ftr-406	704	8	,	,	PUNCT
ftr-406	704	9	at	at	ADP
ftr-406	704	10	426	426	NUM
ftr-406	704	11	.	.	NOUN
ftr-406	704	12	100	100	NUM
ftr-406	704	13	.	.	PUNCT
ftr-406	705	1	kahn	kahn	PROPN
ftr-406	705	2	&	&	CCONJ
ftr-406	705	3	cuenin	cuenin	PROPN
ftr-406	705	4	,	,	PUNCT
ftr-406	705	5	supra	supra	PROPN
ftr-406	705	6	note	note	PROPN
ftr-406	705	7	6	6	NUM
ftr-406	705	8	,	,	PUNCT
ftr-406	705	9	at	at	ADP
ftr-406	705	10	426	426	NUM
ftr-406	705	11	.	.	PUNCT
ftr-406	706	1	101	101	NUM
ftr-406	706	2	.	.	PUNCT
ftr-406	707	1	curiously	curiously	ADV
ftr-406	707	2	,	,	PUNCT
ftr-406	707	3	kahn	kahn	PROPN
ftr-406	707	4	and	and	CCONJ
ftr-406	707	5	cuenin	cuenin	PROPN
ftr-406	707	6	do	do	AUX
ftr-406	707	7	not	not	PART
ftr-406	707	8	grapple	grapple	VERB
ftr-406	707	9	with	with	ADP
ftr-406	707	10	the	the	DET
ftr-406	707	11	question	question	NOUN
ftr-406	707	12	whether	whether	SCONJ
ftr-406	707	13	§	§	PROPN
ftr-406	707	14	751	751	NUM
ftr-406	707	15	would	would	AUX
ftr-406	707	16	actually	actually	ADV
ftr-406	707	17	apply	apply	VERB
ftr-406	707	18	to	to	ADP
ftr-406	707	19	a	a	DET
ftr-406	707	20	transfer	transfer	NOUN
ftr-406	707	21	of	of	ADP
ftr-406	707	22	property	property	NOUN
ftr-406	707	23	in	in	ADP
ftr-406	707	24	satisfaction	satisfaction	NOUN
ftr-406	707	25	of	of	ADP
ftr-406	707	26	a	a	DET
ftr-406	707	27	guaranteed	guarantee	VERB
ftr-406	707	28	payment	payment	NOUN
ftr-406	707	29	,	,	PUNCT
ftr-406	707	30	relying	rely	VERB
ftr-406	707	31	solely	solely	ADV
ftr-406	707	32	on	on	ADP
ftr-406	707	33	a	a	DET
ftr-406	707	34	regulation	regulation	NOUN
ftr-406	707	35	suggesting	suggest	VERB
ftr-406	707	36	that	that	SCONJ
ftr-406	707	37	payments	payment	NOUN
ftr-406	707	38	for	for	ADP
ftr-406	707	39	services	service	NOUN
ftr-406	707	40	are	be	AUX
ftr-406	707	41	immune	immune	ADJ
ftr-406	707	42	from	from	ADP
ftr-406	707	43	the	the	DET
ftr-406	707	44	application	application	NOUN
ftr-406	707	45	of	of	ADP
ftr-406	707	46	§	§	PROPN
ftr-406	707	47	751	751	NUM
ftr-406	707	48	.	.	PUNCT
ftr-406	708	1	kahn	kahn	PROPN
ftr-406	708	2	&	&	CCONJ
ftr-406	708	3	cuenin	cuenin	PROPN
ftr-406	708	4	,	,	PUNCT
ftr-406	708	5	supra	supra	PROPN
ftr-406	708	6	note	note	PROPN
ftr-406	708	7	6	6	NUM
ftr-406	708	8	,	,	PUNCT
ftr-406	708	9	at	at	ADP
ftr-406	708	10	411	411	NUM
ftr-406	708	11	-	-	SYM
ftr-406	708	12	12	12	NUM
ftr-406	708	13	(	(	PUNCT
ftr-406	708	14	citing	cite	VERB
ftr-406	708	15	although	although	SCONJ
ftr-406	708	16	recognizing	recognize	VERB
ftr-406	708	17	the	the	DET
ftr-406	708	18	potential	potential	NOUN
ftr-406	708	19	for	for	ADP
ftr-406	708	20	abuse	abuse	NOUN
ftr-406	708	21	,	,	PUNCT
ftr-406	708	22	kahn	kahn	PROPN
ftr-406	708	23	and	and	CCONJ
ftr-406	708	24	cuenin	cuenin	PROPN
ftr-406	708	25	state	state	NOUN
ftr-406	708	26	that	that	SCONJ
ftr-406	708	27	the	the	DET
ftr-406	708	28	possibility	possibility	NOUN
ftr-406	708	29	of	of	ADP
ftr-406	708	30	such	such	ADJ
ftr-406	708	31	abuse	abuse	NOUN
ftr-406	708	32	“	"	PUNCT
ftr-406	708	33	is	be	AUX
ftr-406	708	34	not	not	PART
ftr-406	708	35	of	of	ADP
ftr-406	708	36	sufficient	sufficient	ADJ
ftr-406	708	37	significance	significance	NOUN
ftr-406	708	38	to	to	PART
ftr-406	708	39	warrant	warrant	VERB
ftr-406	708	40	both	both	PRON
ftr-406	708	41	abandoning	abandon	VERB
ftr-406	708	42	the	the	DET
ftr-406	708	43	principle	principle	NOUN
ftr-406	708	44	of	of	ADP
ftr-406	708	45	non	non	NOUN
ftr-406	708	46	-	-	NOUN
ftr-406	708	47	recognition	recognition	NOUN
ftr-406	708	48	that	that	PRON
ftr-406	708	49	plays	play	VERB
ftr-406	708	50	such	such	DET
ftr-406	708	51	a	a	DET
ftr-406	708	52	prominent	prominent	ADJ
ftr-406	708	53	role	role	NOUN
ftr-406	708	54	in	in	ADP
ftr-406	708	55	subchapter	subchapter	NOUN
ftr-406	708	56	k	k	PROPN
ftr-406	708	57	and	and	CCONJ
ftr-406	708	58	embracing	embrace	VERB
ftr-406	708	59	the	the	DET
ftr-406	708	60	administrative	administrative	ADJ
ftr-406	708	61	complexity	complexity	NOUN
ftr-406	708	62	that	that	SCONJ
ftr-406	708	63	recognition	recognition	NOUN
ftr-406	708	64	will	will	AUX
ftr-406	708	65	engender	engender	VERB
ftr-406	708	66	.	.	PUNCT
ftr-406	708	67	”	"	PUNCT
ftr-406	709	1	in	in	ADP
ftr-406	709	2	addition	addition	NOUN
ftr-406	709	3	,	,	PUNCT
ftr-406	709	4	they	they	PRON
ftr-406	709	5	state	state	VERB
ftr-406	709	6	:	:	PUNCT
ftr-406	709	7	99	99	NUM
ftr-406	709	8	the	the	DET
ftr-406	709	9	choice	choice	NOUN
ftr-406	709	10	available	available	ADJ
ftr-406	709	11	for	for	ADP
ftr-406	709	12	the	the	DET
ftr-406	709	13	construction	construction	NOUN
ftr-406	709	14	of	of	ADP
ftr-406	709	15	the	the	DET
ftr-406	709	16	currently	currently	ADV
ftr-406	709	17	applicable	applicable	ADJ
ftr-406	709	18	provision	provision	NOUN
ftr-406	709	19	is	be	AUX
ftr-406	709	20	either	either	PRON
ftr-406	709	21	to	to	PART
ftr-406	709	22	deny	deny	VERB
ftr-406	709	23	nonrecognition	nonrecognition	NOUN
ftr-406	709	24	entirely	entirely	ADV
ftr-406	709	25	to	to	ADP
ftr-406	709	26	guaranteed	guarantee	VERB
ftr-406	709	27	payments	payment	NOUN
ftr-406	709	28	or	or	CCONJ
ftr-406	709	29	to	to	PART
ftr-406	709	30	accept	accept	VERB
ftr-406	709	31	the	the	DET
ftr-406	709	32	potential	potential	NOUN
ftr-406	709	33	for	for	ADP
ftr-406	709	34	shifting	shift	VERB
ftr-406	709	35	of	of	ADP
ftr-406	709	36	characterization	characterization	NOUN
ftr-406	709	37	as	as	ADP
ftr-406	709	38	a	a	DET
ftr-406	709	39	relatively	relatively	ADV
ftr-406	709	40	minor	minor	ADJ
ftr-406	709	41	cost	cost	NOUN
ftr-406	709	42	of	of	ADP
ftr-406	709	43	the	the	DET
ftr-406	709	44	benefit	benefit	NOUN
ftr-406	709	45	of	of	ADP
ftr-406	709	46	having	have	VERB
ftr-406	709	47	nonrecognition	nonrecognition	NOUN
ftr-406	709	48	so	so	SCONJ
ftr-406	709	49	that	that	SCONJ
ftr-406	709	50	ordinary	ordinary	ADJ
ftr-406	709	51	transactions	transaction	NOUN
ftr-406	709	52	of	of	ADP
ftr-406	709	53	this	this	DET
ftr-406	709	54	nature	nature	NOUN
ftr-406	709	55	are	be	AUX
ftr-406	709	56	not	not	PART
ftr-406	709	57	deterred	deter	VERB
ftr-406	709	58	.	.	PUNCT
ftr-406	710	1	the	the	DET
ftr-406	710	2	latter	latter	ADJ
ftr-406	710	3	course	course	NOUN
ftr-406	710	4	seems	seem	VERB
ftr-406	710	5	far	far	ADV
ftr-406	710	6	more	more	ADV
ftr-406	710	7	desirable	desirable	ADJ
ftr-406	710	8	given	give	VERB
ftr-406	710	9	the	the	DET
ftr-406	710	10	strong	strong	ADJ
ftr-406	710	11	sentiment	sentiment	NOUN
ftr-406	710	12	in	in	ADP
ftr-406	710	13	subchapter	subchapter	NOUN
ftr-406	710	14	k	k	PROPN
ftr-406	710	15	to	to	PART
ftr-406	710	16	allow	allow	VERB
ftr-406	710	17	nonrecognition	nonrecognition	NOUN
ftr-406	710	18	so	so	SCONJ
ftr-406	710	19	as	as	SCONJ
ftr-406	710	20	to	to	PART
ftr-406	710	21	prevent	prevent	VERB
ftr-406	710	22	the	the	DET
ftr-406	710	23	tax	tax	NOUN
ftr-406	710	24	law	law	NOUN
ftr-406	710	25	from	from	ADP
ftr-406	710	26	unnecessarily	unnecessarily	ADV
ftr-406	710	27	influencing	influence	VERB
ftr-406	710	28	legitimate	legitimate	ADJ
ftr-406	710	29	business	business	NOUN
ftr-406	710	30	transactions.100	transactions.100	NUM
ftr-406	710	31	however	however	ADV
ftr-406	710	32	,	,	PUNCT
ftr-406	710	33	their	their	PRON
ftr-406	710	34	position	position	NOUN
ftr-406	710	35	in	in	ADP
ftr-406	710	36	this	this	DET
ftr-406	710	37	regard	regard	NOUN
ftr-406	710	38	appears	appear	VERB
ftr-406	710	39	flawed	flawed	ADJ
ftr-406	710	40	for	for	ADP
ftr-406	710	41	a	a	DET
ftr-406	710	42	number	number	NOUN
ftr-406	710	43	of	of	ADP
ftr-406	710	44	reasons	reason	NOUN
ftr-406	710	45	as	as	SCONJ
ftr-406	710	46	discussed	discuss	VERB
ftr-406	710	47	below	below	ADV
ftr-406	710	48	.	.	PUNCT
ftr-406	711	1	furthermore	furthermore	ADV
ftr-406	711	2	,	,	PUNCT
ftr-406	711	3	they	they	PRON
ftr-406	711	4	are	be	AUX
ftr-406	711	5	not	not	PART
ftr-406	711	6	explicit	explicit	ADJ
ftr-406	711	7	in	in	ADP
ftr-406	711	8	describing	describe	VERB
ftr-406	711	9	why	why	SCONJ
ftr-406	711	10	the	the	DET
ftr-406	711	11	policy	policy	NOUN
ftr-406	711	12	of	of	ADP
ftr-406	711	13	non	non	NOUN
ftr-406	711	14	-	-	NOUN
ftr-406	711	15	recognition	recognition	NOUN
ftr-406	711	16	under	under	ADP
ftr-406	711	17	subchapter	subchapter	NOUN
ftr-406	711	18	k	k	PROPN
ftr-406	711	19	weighs	weigh	VERB
ftr-406	711	20	more	more	ADV
ftr-406	711	21	heavily	heavily	ADV
ftr-406	711	22	on	on	ADP
ftr-406	711	23	the	the	DET
ftr-406	711	24	decision	decision	NOUN
ftr-406	711	25	-	-	PUNCT
ftr-406	711	26	making	making	NOUN
ftr-406	711	27	scale	scale	NOUN
ftr-406	711	28	than	than	ADP
ftr-406	711	29	the	the	DET
ftr-406	711	30	concern	concern	NOUN
ftr-406	711	31	over	over	ADP
ftr-406	711	32	the	the	DET
ftr-406	711	33	potential	potential	NOUN
ftr-406	711	34	for	for	ADP
ftr-406	711	35	tax	tax	NOUN
ftr-406	711	36	abuse	abuse	NOUN
ftr-406	711	37	.	.	PUNCT
ftr-406	712	1	their	their	PRON
ftr-406	712	2	only	only	ADJ
ftr-406	712	3	possible	possible	ADJ
ftr-406	712	4	response	response	NOUN
ftr-406	712	5	in	in	ADP
ftr-406	712	6	this	this	DET
ftr-406	712	7	regard	regard	NOUN
ftr-406	712	8	would	would	AUX
ftr-406	712	9	be	be	AUX
ftr-406	712	10	based	base	VERB
ftr-406	712	11	on	on	ADP
ftr-406	712	12	a	a	DET
ftr-406	712	13	failure	failure	NOUN
ftr-406	712	14	to	to	PART
ftr-406	712	15	rebut	rebut	VERB
ftr-406	712	16	the	the	DET
ftr-406	712	17	implicit	implicit	ADJ
ftr-406	712	18	presumption	presumption	NOUN
ftr-406	712	19	that	that	SCONJ
ftr-406	712	20	they	they	PRON
ftr-406	712	21	earlier	early	ADV
ftr-406	712	22	asserted	assert	VERB
ftr-406	712	23	exists	exist	VERB
ftr-406	712	24	under	under	ADP
ftr-406	712	25	section	section	NOUN
ftr-406	712	26	707(c	707(c	PROPN
ftr-406	712	27	)	)	PUNCT
ftr-406	712	28	.	.	PUNCT
ftr-406	713	1	kahn	kahn	PROPN
ftr-406	713	2	and	and	CCONJ
ftr-406	713	3	cuenin	cuenin	PROPN
ftr-406	713	4	do	do	AUX
ftr-406	713	5	acknowledge	acknowledge	VERB
ftr-406	713	6	that	that	SCONJ
ftr-406	713	7	congress	congress	PROPN
ftr-406	713	8	enacted	enact	VERB
ftr-406	713	9	section	section	NOUN
ftr-406	713	10	751	751	NUM
ftr-406	713	11	to	to	PART
ftr-406	713	12	prevent	prevent	VERB
ftr-406	713	13	a	a	DET
ftr-406	713	14	similar	similar	ADJ
ftr-406	713	15	type	type	NOUN
ftr-406	713	16	of	of	ADP
ftr-406	713	17	potential	potential	ADJ
ftr-406	713	18	abuse	abuse	NOUN
ftr-406	713	19	.	.	PUNCT
ftr-406	714	1	they	they	PRON
ftr-406	714	2	point	point	VERB
ftr-406	714	3	out	out	ADP
ftr-406	714	4	that	that	SCONJ
ftr-406	714	5	the101	the101	PROPN
ftr-406	714	6	2006	2006	NUM
ftr-406	714	7	]	]	PUNCT
ftr-406	715	1	the	the	DET
ftr-406	715	2	lazarus	lazarus	PROPN
ftr-406	715	3	effect	effect	PROPN
ftr-406	715	4	371	371	NUM
ftr-406	715	5	regs	reg	NOUN
ftr-406	715	6	.	.	PUNCT
ftr-406	716	1	§	§	PROPN
ftr-406	716	2	1.751	1.751	NUM
ftr-406	716	3	-	-	SYM
ftr-406	716	4	1(b)(1)(ii	1(b)(1)(ii	NUM
ftr-406	716	5	)	)	PUNCT
ftr-406	716	6	)	)	PUNCT
ftr-406	716	7	.	.	PUNCT
ftr-406	717	1	however	however	ADV
ftr-406	717	2	,	,	PUNCT
ftr-406	717	3	if	if	SCONJ
ftr-406	717	4	a	a	DET
ftr-406	717	5	guaranteed	guarantee	VERB
ftr-406	717	6	payment	payment	NOUN
ftr-406	717	7	is	be	AUX
ftr-406	717	8	properly	properly	ADV
ftr-406	717	9	conceptualized	conceptualize	VERB
ftr-406	717	10	as	as	ADP
ftr-406	717	11	a	a	DET
ftr-406	717	12	distribution	distribution	NOUN
ftr-406	717	13	of	of	ADP
ftr-406	717	14	partnership	partnership	NOUN
ftr-406	717	15	property	property	NOUN
ftr-406	717	16	,	,	PUNCT
ftr-406	717	17	§	§	PROPN
ftr-406	717	18	751	751	NUM
ftr-406	717	19	would	would	AUX
ftr-406	717	20	be	be	AUX
ftr-406	717	21	applicable	applicable	ADJ
ftr-406	717	22	if	if	SCONJ
ftr-406	717	23	the	the	DET
ftr-406	717	24	transfer	transfer	NOUN
ftr-406	717	25	resulted	result	VERB
ftr-406	717	26	in	in	ADP
ftr-406	717	27	a	a	DET
ftr-406	717	28	disproportionate	disproportionate	ADJ
ftr-406	717	29	distribution	distribution	NOUN
ftr-406	717	30	of	of	ADP
ftr-406	717	31	the	the	DET
ftr-406	717	32	partners	partner	NOUN
ftr-406	717	33	’	’	PART
ftr-406	717	34	rights	right	NOUN
ftr-406	717	35	to	to	ADP
ftr-406	717	36	ordinary	ordinary	ADJ
ftr-406	717	37	income	income	NOUN
ftr-406	717	38	assets	asset	NOUN
ftr-406	717	39	.	.	PUNCT
ftr-406	718	1	see	see	VERB
ftr-406	718	2	2	2	NUM
ftr-406	718	3	willis	willi	NOUN
ftr-406	718	4	,	,	PUNCT
ftr-406	718	5	pennell	pennell	PROPN
ftr-406	718	6	&	&	CCONJ
ftr-406	718	7	postlewaite	postlewaite	PROPN
ftr-406	718	8	,	,	PUNCT
ftr-406	718	9	supra	supra	PROPN
ftr-406	718	10	note	note	NOUN
ftr-406	718	11	11	11	NUM
ftr-406	718	12	,	,	PUNCT
ftr-406	718	13	at	at	ADP
ftr-406	718	14	¶	¶	PROPN
ftr-406	718	15	14.02	14.02	NUM
ftr-406	718	16	.	.	PUNCT
ftr-406	719	1	alternatively	alternatively	ADV
ftr-406	719	2	,	,	PUNCT
ftr-406	719	3	if	if	SCONJ
ftr-406	719	4	the	the	DET
ftr-406	719	5	transfer	transfer	NOUN
ftr-406	719	6	of	of	ADP
ftr-406	719	7	property	property	NOUN
ftr-406	719	8	in	in	ADP
ftr-406	719	9	satisfaction	satisfaction	NOUN
ftr-406	719	10	of	of	ADP
ftr-406	719	11	a	a	DET
ftr-406	719	12	guaranteed	guarantee	VERB
ftr-406	719	13	payment	payment	NOUN
ftr-406	719	14	results	result	NOUN
ftr-406	719	15	in	in	ADP
ftr-406	719	16	the	the	DET
ftr-406	719	17	recognition	recognition	NOUN
ftr-406	719	18	of	of	ADP
ftr-406	719	19	gain	gain	NOUN
ftr-406	719	20	or	or	CCONJ
ftr-406	719	21	loss	loss	NOUN
ftr-406	719	22	on	on	ADP
ftr-406	719	23	the	the	DET
ftr-406	719	24	transfer	transfer	NOUN
ftr-406	719	25	by	by	ADP
ftr-406	719	26	the	the	DET
ftr-406	719	27	partnership	partnership	NOUN
ftr-406	719	28	,	,	PUNCT
ftr-406	719	29	§	§	PROPN
ftr-406	719	30	751	751	NUM
ftr-406	719	31	is	be	AUX
ftr-406	719	32	not	not	PART
ftr-406	719	33	implicated	implicate	VERB
ftr-406	719	34	and	and	CCONJ
ftr-406	719	35	the	the	DET
ftr-406	719	36	complexities	complexity	NOUN
ftr-406	719	37	to	to	PART
ftr-406	719	38	which	which	PRON
ftr-406	719	39	kahn	kahn	NOUN
ftr-406	719	40	and	and	CCONJ
ftr-406	719	41	cuenin	cuenin	NOUN
ftr-406	719	42	allude	allude	NOUN
ftr-406	719	43	can	can	AUX
ftr-406	719	44	be	be	AUX
ftr-406	719	45	avoided	avoid	VERB
ftr-406	719	46	.	.	PUNCT
ftr-406	720	1	102	102	NUM
ftr-406	720	2	.	.	PUNCT
ftr-406	721	1	kahn	kahn	PROPN
ftr-406	721	2	&	&	CCONJ
ftr-406	721	3	cuenin	cuenin	PROPN
ftr-406	721	4	,	,	PUNCT
ftr-406	721	5	supra	supra	PROPN
ftr-406	721	6	note	note	PROPN
ftr-406	721	7	6	6	NUM
ftr-406	721	8	,	,	PUNCT
ftr-406	721	9	at	at	ADP
ftr-406	721	10	426	426	NUM
ftr-406	721	11	.	.	PUNCT
ftr-406	722	1	kahn	kahn	PROPN
ftr-406	722	2	and	and	CCONJ
ftr-406	722	3	cuenin	cuenin	PROPN
ftr-406	722	4	cite	cite	VERB
ftr-406	722	5	only	only	ADV
ftr-406	722	6	the	the	DET
ftr-406	722	7	1986	1986	NUM
ftr-406	722	8	statement	statement	NOUN
ftr-406	722	9	of	of	ADP
ftr-406	722	10	one	one	NUM
ftr-406	722	11	commentator	commentator	NOUN
ftr-406	722	12	before	before	ADP
ftr-406	722	13	a	a	DET
ftr-406	722	14	subcommittee	subcommittee	NOUN
ftr-406	722	15	of	of	ADP
ftr-406	722	16	the	the	DET
ftr-406	722	17	house	house	NOUN
ftr-406	722	18	ways	way	NOUN
ftr-406	722	19	and	and	CCONJ
ftr-406	722	20	means	mean	VERB
ftr-406	722	21	committee	committee	NOUN
ftr-406	722	22	as	as	ADP
ftr-406	722	23	evidence	evidence	NOUN
ftr-406	722	24	of	of	ADP
ftr-406	722	25	the	the	DET
ftr-406	722	26	“	"	PUNCT
ftr-406	722	27	severe	severe	ADJ
ftr-406	722	28	criticism	criticism	NOUN
ftr-406	722	29	”	"	PUNCT
ftr-406	722	30	surrounding	surround	VERB
ftr-406	722	31	§	§	PROPN
ftr-406	722	32	751	751	NUM
ftr-406	722	33	.	.	PUNCT
ftr-406	723	1	i	i	PRON
ftr-406	723	2	d.	d.	PROPN
ftr-406	723	3	at	at	ADP
ftr-406	723	4	426	426	NUM
ftr-406	723	5	,	,	PUNCT
ftr-406	723	6	n.64	n.64	PROPN
ftr-406	723	7	.	.	PROPN
ftr-406	723	8	103	103	NUM
ftr-406	723	9	.	.	PUNCT
ftr-406	724	1	kahn	kahn	PROPN
ftr-406	724	2	&	&	CCONJ
ftr-406	724	3	cuenin	cuenin	PROPN
ftr-406	724	4	,	,	PUNCT
ftr-406	724	5	supra	supra	PROPN
ftr-406	724	6	note	note	PROPN
ftr-406	724	7	6	6	NUM
ftr-406	724	8	,	,	PUNCT
ftr-406	724	9	at	at	ADP
ftr-406	724	10	426	426	NUM
ftr-406	724	11	.	.	PUNCT
ftr-406	725	1	they	they	PRON
ftr-406	725	2	also	also	ADV
ftr-406	725	3	state	state	VERB
ftr-406	725	4	that	that	SCONJ
ftr-406	725	5	a	a	DET
ftr-406	725	6	provision	provision	NOUN
ftr-406	725	7	requiring	require	VERB
ftr-406	725	8	the	the	DET
ftr-406	725	9	recognition	recognition	NOUN
ftr-406	725	10	of	of	ADP
ftr-406	725	11	gain	gain	NOUN
ftr-406	725	12	in	in	ADP
ftr-406	725	13	connection	connection	NOUN
ftr-406	725	14	with	with	ADP
ftr-406	725	15	a	a	DET
ftr-406	725	16	guaranteed	guarantee	VERB
ftr-406	725	17	payment	payment	NOUN
ftr-406	725	18	to	to	ADP
ftr-406	725	19	the	the	DET
ftr-406	725	20	extent	extent	NOUN
ftr-406	725	21	of	of	ADP
ftr-406	725	22	any	any	DET
ftr-406	725	23	appreciation	appreciation	NOUN
ftr-406	725	24	that	that	PRON
ftr-406	725	25	would	would	AUX
ftr-406	725	26	be	be	AUX
ftr-406	725	27	taxed	tax	VERB
ftr-406	725	28	as	as	ADP
ftr-406	725	29	ordinary	ordinary	ADJ
ftr-406	725	30	income	income	NOUN
ftr-406	725	31	if	if	SCONJ
ftr-406	725	32	sold	sell	VERB
ftr-406	725	33	could	could	AUX
ftr-406	725	34	only	only	ADV
ftr-406	725	35	be	be	AUX
ftr-406	725	36	adopted	adopt	VERB
ftr-406	725	37	through	through	ADP
ftr-406	725	38	legislative	legislative	ADJ
ftr-406	725	39	amendment	amendment	NOUN
ftr-406	725	40	.	.	PUNCT
ftr-406	726	1	i	i	PRON
ftr-406	726	2	d.	d.	PROPN
ftr-406	726	3	at	at	ADP
ftr-406	726	4	n.64	n.64	PROPN
ftr-406	726	5	.	.	PUNCT
ftr-406	727	1	although	although	SCONJ
ftr-406	727	2	the	the	DET
ftr-406	727	3	necessity	necessity	NOUN
ftr-406	727	4	for	for	ADP
ftr-406	727	5	legislative	legislative	ADJ
ftr-406	727	6	action	action	NOUN
ftr-406	727	7	is	be	AUX
ftr-406	727	8	probably	probably	ADV
ftr-406	727	9	correct	correct	ADJ
ftr-406	727	10	if	if	SCONJ
ftr-406	727	11	we	we	PRON
ftr-406	727	12	were	be	AUX
ftr-406	727	13	advocating	advocate	VERB
ftr-406	727	14	such	such	DET
ftr-406	727	15	an	an	DET
ftr-406	727	16	approach	approach	NOUN
ftr-406	727	17	,	,	PUNCT
ftr-406	727	18	the	the	DET
ftr-406	727	19	third	third	ADJ
ftr-406	727	20	-	-	PUNCT
ftr-406	727	21	party	party	NOUN
ftr-406	727	22	treatment	treatment	NOUN
ftr-406	727	23	that	that	PRON
ftr-406	727	24	we	we	PRON
ftr-406	727	25	propose	propose	VERB
ftr-406	727	26	,	,	PUNCT
ftr-406	727	27	requiring	require	VERB
ftr-406	727	28	the	the	DET
ftr-406	727	29	recognition	recognition	NOUN
ftr-406	727	30	of	of	ADP
ftr-406	727	31	gain	gain	NOUN
ftr-406	727	32	or	or	CCONJ
ftr-406	727	33	loss	loss	NOUN
ftr-406	727	34	by	by	ADP
ftr-406	727	35	the	the	DET
ftr-406	727	36	transferring	transferring	NOUN
ftr-406	727	37	partnership	partnership	NOUN
ftr-406	727	38	regardless	regardless	ADV
ftr-406	727	39	of	of	ADP
ftr-406	727	40	its	its	PRON
ftr-406	727	41	character	character	NOUN
ftr-406	727	42	,	,	PUNCT
ftr-406	727	43	would	would	AUX
ftr-406	727	44	not	not	PART
ftr-406	727	45	require	require	VERB
ftr-406	727	46	legislative	legislative	ADJ
ftr-406	727	47	amendment	amendment	NOUN
ftr-406	727	48	.	.	PUNCT
ftr-406	728	1	instead	instead	ADV
ftr-406	728	2	,	,	PUNCT
ftr-406	728	3	it	it	PRON
ftr-406	728	4	would	would	AUX
ftr-406	728	5	require	require	VERB
ftr-406	728	6	only	only	ADV
ftr-406	728	7	the	the	DET
ftr-406	728	8	application	application	NOUN
ftr-406	728	9	of	of	ADP
ftr-406	728	10	basic	basic	ADJ
ftr-406	728	11	principles	principle	NOUN
ftr-406	728	12	of	of	ADP
ftr-406	728	13	the	the	DET
ftr-406	728	14	existing	exist	VERB
ftr-406	728	15	tax	tax	NOUN
ftr-406	728	16	law	law	NOUN
ftr-406	728	17	as	as	SCONJ
ftr-406	728	18	reflected	reflect	VERB
ftr-406	728	19	in	in	ADP
ftr-406	728	20	the	the	DET
ftr-406	728	21	sole	sole	ADJ
ftr-406	728	22	proprietor	proprietor	NOUN
ftr-406	728	23	paradigm	paradigm	NOUN
ftr-406	728	24	.	.	PUNCT
ftr-406	729	1	104	104	X
ftr-406	729	2	.	.	PUNCT
ftr-406	730	1	kahn	kahn	PROPN
ftr-406	730	2	&	&	CCONJ
ftr-406	730	3	cuenin	cuenin	PROPN
ftr-406	730	4	,	,	PUNCT
ftr-406	730	5	supra	supra	PROPN
ftr-406	730	6	note	note	PROPN
ftr-406	730	7	6	6	NUM
ftr-406	730	8	,	,	PUNCT
ftr-406	730	9	at	at	ADP
ftr-406	730	10	418	418	NUM
ftr-406	730	11	,	,	PUNCT
ftr-406	730	12	426	426	X
ftr-406	730	13	.	.	PUNCT
ftr-406	731	1	see	see	VERB
ftr-406	731	2	also	also	ADV
ftr-406	731	3	supra	supra	ADJ
ftr-406	731	4	text	text	NOUN
ftr-406	731	5	accompanying	accompanying	ADJ
ftr-406	731	6	note	note	NOUN
ftr-406	731	7	85	85	NUM
ftr-406	731	8	.	.	PUNCT
ftr-406	732	1	105	105	NUM
ftr-406	732	2	.	.	PUNCT
ftr-406	733	1	kahn	kahn	PROPN
ftr-406	733	2	&	&	CCONJ
ftr-406	733	3	cuenin	cuenin	PROPN
ftr-406	733	4	,	,	PUNCT
ftr-406	733	5	supra	supra	PROPN
ftr-406	733	6	note	note	PROPN
ftr-406	733	7	6	6	NUM
ftr-406	733	8	,	,	PUNCT
ftr-406	733	9	at	at	ADP
ftr-406	733	10	427	427	NUM
ftr-406	733	11	.	.	PUNCT
ftr-406	734	1	complexity	complexity	NOUN
ftr-406	734	2	engendered	engender	VERB
ftr-406	734	3	by	by	ADP
ftr-406	734	4	section	section	NOUN
ftr-406	734	5	751	751	NUM
ftr-406	734	6	has	have	AUX
ftr-406	734	7	been	be	AUX
ftr-406	734	8	the	the	DET
ftr-406	734	9	subject	subject	NOUN
ftr-406	734	10	of	of	ADP
ftr-406	734	11	“	"	PUNCT
ftr-406	734	12	severe	severe	ADJ
ftr-406	734	13	criticism	criticism	NOUN
ftr-406	734	14	”	"	PUNCT
ftr-406	734	15	and	and	CCONJ
ftr-406	734	16	that	that	SCONJ
ftr-406	734	17	an	an	DET
ftr-406	734	18	interpretation	interpretation	NOUN
ftr-406	734	19	of	of	ADP
ftr-406	734	20	section	section	NOUN
ftr-406	734	21	707(c	707(c	PROPN
ftr-406	734	22	)	)	PUNCT
ftr-406	734	23	as	as	ADP
ftr-406	734	24	requiring	require	VERB
ftr-406	734	25	third	third	ADJ
ftr-406	734	26	-	-	PUNCT
ftr-406	734	27	party	party	NOUN
ftr-406	734	28	treatment	treatment	NOUN
ftr-406	734	29	would	would	AUX
ftr-406	734	30	also	also	ADV
ftr-406	734	31	entail	entail	VERB
ftr-406	734	32	an	an	DET
ftr-406	734	33	element	element	NOUN
ftr-406	734	34	of	of	ADP
ftr-406	734	35	complexity	complexity	NOUN
ftr-406	734	36	.	.	PUNCT
ftr-406	735	1	as	as	ADP
ftr-406	735	2	a	a	DET
ftr-406	735	3	result	result	NOUN
ftr-406	735	4	,	,	PUNCT
ftr-406	735	5	they102	they102	PROPN
ftr-406	735	6	caution	caution	VERB
ftr-406	735	7	against	against	ADP
ftr-406	735	8	an	an	DET
ftr-406	735	9	interpretation	interpretation	NOUN
ftr-406	735	10	of	of	ADP
ftr-406	735	11	section	section	NOUN
ftr-406	735	12	707(c	707(c	PROPN
ftr-406	735	13	)	)	PUNCT
ftr-406	735	14	that	that	PRON
ftr-406	735	15	would	would	AUX
ftr-406	735	16	introduce	introduce	VERB
ftr-406	735	17	a	a	DET
ftr-406	735	18	“	"	PUNCT
ftr-406	735	19	complex	complex	ADJ
ftr-406	735	20	and	and	CCONJ
ftr-406	735	21	cumbersome	cumbersome	ADJ
ftr-406	735	22	structure	structure	NOUN
ftr-406	735	23	that	that	SCONJ
ftr-406	735	24	[	[	X
ftr-406	735	25	would	would	AUX
ftr-406	735	26	prove	prove	VERB
ftr-406	735	27	]	]	PUNCT
ftr-406	735	28	very	very	ADV
ftr-406	735	29	difficult	difficult	ADJ
ftr-406	735	30	to	to	PART
ftr-406	735	31	administer	administer	VERB
ftr-406	735	32	.	.	PUNCT
ftr-406	735	33	”103	”103	PUNCT
ftr-406	736	1	however	however	ADV
ftr-406	736	2	,	,	PUNCT
ftr-406	736	3	the	the	DET
ftr-406	736	4	existence	existence	NOUN
ftr-406	736	5	of	of	ADP
ftr-406	736	6	section	section	NOUN
ftr-406	736	7	751	751	NUM
ftr-406	736	8	cuts	cut	NOUN
ftr-406	736	9	against	against	ADP
ftr-406	736	10	their	their	PRON
ftr-406	736	11	argument	argument	NOUN
ftr-406	736	12	in	in	ADP
ftr-406	736	13	this	this	DET
ftr-406	736	14	regard	regard	NOUN
ftr-406	736	15	since	since	SCONJ
ftr-406	736	16	it	it	PRON
ftr-406	736	17	indicates	indicate	VERB
ftr-406	736	18	a	a	DET
ftr-406	736	19	high	high	ADJ
ftr-406	736	20	degree	degree	NOUN
ftr-406	736	21	of	of	ADP
ftr-406	736	22	congressional	congressional	ADJ
ftr-406	736	23	tolerance	tolerance	NOUN
ftr-406	736	24	for	for	ADP
ftr-406	736	25	complexity	complexity	NOUN
ftr-406	736	26	to	to	PART
ftr-406	736	27	combat	combat	VERB
ftr-406	736	28	potential	potential	ADJ
ftr-406	736	29	abuse	abuse	NOUN
ftr-406	736	30	.	.	PUNCT
ftr-406	737	1	presumably	presumably	ADV
ftr-406	737	2	,	,	PUNCT
ftr-406	737	3	we	we	PRON
ftr-406	737	4	should	should	AUX
ftr-406	737	5	be	be	AUX
ftr-406	737	6	more	more	ADV
ftr-406	737	7	concerned	concerned	ADJ
ftr-406	737	8	about	about	ADP
ftr-406	737	9	interpreting	interpret	VERB
ftr-406	737	10	the	the	DET
ftr-406	737	11	code	code	NOUN
ftr-406	737	12	in	in	ADP
ftr-406	737	13	a	a	DET
ftr-406	737	14	manner	manner	NOUN
ftr-406	737	15	that	that	PRON
ftr-406	737	16	will	will	AUX
ftr-406	737	17	best	well	ADV
ftr-406	737	18	effectuate	effectuate	VERB
ftr-406	737	19	the	the	DET
ftr-406	737	20	policies	policy	NOUN
ftr-406	737	21	of	of	ADP
ftr-406	737	22	subchapter	subchapter	NOUN
ftr-406	737	23	k	k	NOUN
ftr-406	737	24	and	and	CCONJ
ftr-406	737	25	basic	basic	ADJ
ftr-406	737	26	tax	tax	NOUN
ftr-406	737	27	principles	principle	NOUN
ftr-406	737	28	than	than	ADP
ftr-406	737	29	in	in	ADP
ftr-406	737	30	avoiding104	avoiding104	PUNCT
ftr-406	737	31	“	"	PUNCT
ftr-406	737	32	severe	severe	ADJ
ftr-406	737	33	criticism	criticism	NOUN
ftr-406	737	34	.	.	PUNCT
ftr-406	737	35	”	"	PUNCT
ftr-406	738	1	given	give	VERB
ftr-406	738	2	the	the	DET
ftr-406	738	3	doubts	doubt	NOUN
ftr-406	738	4	described	describe	VERB
ftr-406	738	5	above	above	ADP
ftr-406	738	6	concerning	concern	VERB
ftr-406	738	7	the	the	DET
ftr-406	738	8	extent	extent	NOUN
ftr-406	738	9	of	of	ADP
ftr-406	738	10	any	any	DET
ftr-406	738	11	significant	significant	ADJ
ftr-406	738	12	additional	additional	ADJ
ftr-406	738	13	complexity	complexity	NOUN
ftr-406	738	14	that	that	SCONJ
ftr-406	738	15	a	a	DET
ftr-406	738	16	gain	gain	NOUN
ftr-406	738	17	or	or	CCONJ
ftr-406	738	18	loss	loss	NOUN
ftr-406	738	19	recognition	recognition	NOUN
ftr-406	738	20	requirement	requirement	NOUN
ftr-406	738	21	would	would	AUX
ftr-406	738	22	entail	entail	VERB
ftr-406	738	23	,	,	PUNCT
ftr-406	738	24	the	the	DET
ftr-406	738	25	balance	balance	NOUN
ftr-406	738	26	may	may	AUX
ftr-406	738	27	well	well	ADV
ftr-406	738	28	fall	fall	VERB
ftr-406	738	29	in	in	ADP
ftr-406	738	30	favor	favor	NOUN
ftr-406	738	31	of	of	ADP
ftr-406	738	32	preventing	prevent	VERB
ftr-406	738	33	the	the	DET
ftr-406	738	34	potential	potential	NOUN
ftr-406	738	35	for	for	ADP
ftr-406	738	36	tax	tax	NOUN
ftr-406	738	37	abuse	abuse	NOUN
ftr-406	738	38	.	.	PUNCT
ftr-406	739	1	kahn	kahn	PROPN
ftr-406	739	2	and	and	CCONJ
ftr-406	739	3	cuenin	cuenin	PROPN
ftr-406	739	4	cite	cite	VERB
ftr-406	739	5	as	as	ADP
ftr-406	739	6	illustrative	illustrative	NOUN
ftr-406	739	7	of	of	ADP
ftr-406	739	8	an	an	DET
ftr-406	739	9	asserted	asserted	ADJ
ftr-406	739	10	congressional	congressional	ADJ
ftr-406	739	11	preference	preference	NOUN
ftr-406	739	12	for	for	ADP
ftr-406	739	13	non	non	ADJ
ftr-406	739	14	-	-	NOUN
ftr-406	739	15	realization	realization	NOUN
ftr-406	739	16	,	,	PUNCT
ftr-406	739	17	even	even	ADV
ftr-406	739	18	at	at	ADP
ftr-406	739	19	the	the	DET
ftr-406	739	20	expense	expense	NOUN
ftr-406	739	21	of	of	ADP
ftr-406	739	22	potential	potential	ADJ
ftr-406	739	23	conversion	conversion	NOUN
ftr-406	739	24	of	of	ADP
ftr-406	739	25	ordinary	ordinary	ADJ
ftr-406	739	26	income	income	NOUN
ftr-406	739	27	into	into	ADP
ftr-406	739	28	capital	capital	NOUN
ftr-406	739	29	gain	gain	NOUN
ftr-406	739	30	,	,	PUNCT
ftr-406	739	31	the	the	DET
ftr-406	739	32	basis	basis	NOUN
ftr-406	739	33	adjustment	adjustment	NOUN
ftr-406	739	34	rules	rule	VERB
ftr-406	739	35	under	under	ADP
ftr-406	739	36	sections	section	NOUN
ftr-406	739	37	108(b)(2)(e	108(b)(2)(e	NOUN
ftr-406	739	38	)	)	PUNCT
ftr-406	739	39	and	and	CCONJ
ftr-406	739	40	1017	1017	NUM
ftr-406	739	41	in	in	ADP
ftr-406	739	42	connection	connection	NOUN
ftr-406	739	43	with	with	ADP
ftr-406	739	44	discharge	discharge	NOUN
ftr-406	739	45	of	of	ADP
ftr-406	739	46	indebtedness	indebtedness	NOUN
ftr-406	739	47	income	income	NOUN
ftr-406	739	48	under	under	ADP
ftr-406	739	49	section	section	NOUN
ftr-406	739	50	108(a)(1)(b	108(a)(1)(b	NUM
ftr-406	739	51	)	)	PUNCT
ftr-406	739	52	.	.	PUNCT
ftr-406	740	1	they	they	PRON
ftr-406	740	2	assert	assert	VERB
ftr-406	740	3	that	that	SCONJ
ftr-406	740	4	these	these	DET
ftr-406	740	5	provisions	provision	NOUN
ftr-406	740	6	create	create	VERB
ftr-406	740	7	the105	the105	NOUN
ftr-406	740	8	possibility	possibility	NOUN
ftr-406	740	9	that	that	SCONJ
ftr-406	740	10	a	a	DET
ftr-406	740	11	taxpayer	taxpayer	NOUN
ftr-406	740	12	may	may	AUX
ftr-406	740	13	convert	convert	VERB
ftr-406	740	14	deferred	deferred	ADJ
ftr-406	740	15	discharge	discharge	NOUN
ftr-406	740	16	of	of	ADP
ftr-406	740	17	indebtedness	indebtedness	NOUN
ftr-406	740	18	income	income	NOUN
ftr-406	740	19	that	that	PRON
ftr-406	740	20	would	would	AUX
ftr-406	740	21	otherwise	otherwise	ADV
ftr-406	740	22	be	be	AUX
ftr-406	740	23	taxable	taxable	ADJ
ftr-406	740	24	as	as	ADP
ftr-406	740	25	ordinary	ordinary	ADJ
ftr-406	740	26	income	income	NOUN
ftr-406	740	27	into	into	ADP
ftr-406	740	28	capital	capital	NOUN
ftr-406	740	29	gain	gain	NOUN
ftr-406	740	30	372	372	NUM
ftr-406	740	31	florida	florida	PROPN
ftr-406	740	32	tax	tax	NOUN
ftr-406	740	33	review	review	NOUN
ftr-406	741	1	[	[	X
ftr-406	741	2	v0l.7:6	v0l.7:6	NOUN
ftr-406	741	3	106	106	NUM
ftr-406	741	4	.	.	PUNCT
ftr-406	742	1	they	they	PRON
ftr-406	742	2	assert	assert	VERB
ftr-406	742	3	that	that	SCONJ
ftr-406	742	4	such	such	DET
ftr-406	742	5	a	a	DET
ftr-406	742	6	result	result	NOUN
ftr-406	742	7	could	could	AUX
ftr-406	742	8	occur	occur	VERB
ftr-406	742	9	because	because	SCONJ
ftr-406	742	10	the	the	DET
ftr-406	742	11	regulations	regulation	NOUN
ftr-406	742	12	under	under	ADP
ftr-406	742	13	§	§	PROPN
ftr-406	742	14	1017	1017	NUM
ftr-406	742	15	provide	provide	VERB
ftr-406	742	16	ordering	order	VERB
ftr-406	742	17	rules	rule	NOUN
ftr-406	742	18	under	under	ADP
ftr-406	742	19	which	which	PRON
ftr-406	742	20	the	the	DET
ftr-406	742	21	basis	basis	NOUN
ftr-406	742	22	of	of	ADP
ftr-406	742	23	property	property	NOUN
ftr-406	742	24	that	that	PRON
ftr-406	742	25	would	would	AUX
ftr-406	742	26	produce	produce	VERB
ftr-406	742	27	capital	capital	NOUN
ftr-406	742	28	gain	gain	NOUN
ftr-406	742	29	(	(	PUNCT
ftr-406	742	30	or	or	CCONJ
ftr-406	742	31	§	§	PROPN
ftr-406	742	32	1231	1231	NUM
ftr-406	742	33	gain	gain	NOUN
ftr-406	742	34	)	)	PUNCT
ftr-406	742	35	can	can	AUX
ftr-406	742	36	be	be	AUX
ftr-406	742	37	reduced	reduce	VERB
ftr-406	742	38	to	to	PART
ftr-406	742	39	account	account	VERB
ftr-406	742	40	for	for	ADP
ftr-406	742	41	the	the	DET
ftr-406	742	42	discharge	discharge	NOUN
ftr-406	742	43	of	of	ADP
ftr-406	742	44	indebtedness	indebtedness	NOUN
ftr-406	742	45	income	income	NOUN
ftr-406	742	46	excluded	exclude	VERB
ftr-406	742	47	from	from	ADP
ftr-406	742	48	gross	gross	ADJ
ftr-406	742	49	income	income	NOUN
ftr-406	742	50	under	under	ADP
ftr-406	742	51	§	§	PROPN
ftr-406	742	52	108	108	NUM
ftr-406	742	53	.	.	PUNCT
ftr-406	743	1	regs	reg	NOUN
ftr-406	743	2	.	.	PUNCT
ftr-406	744	1	§	§	PROPN
ftr-406	744	2	1.1017	1.1017	NUM
ftr-406	744	3	-	-	SYM
ftr-406	744	4	1(a	1(a	NUM
ftr-406	744	5	)	)	PUNCT
ftr-406	744	6	.	.	PUNCT
ftr-406	745	1	107	107	NUM
ftr-406	745	2	.	.	PUNCT
ftr-406	746	1	kahn	kahn	PROPN
ftr-406	746	2	&	&	CCONJ
ftr-406	746	3	cuenin	cuenin	PROPN
ftr-406	746	4	,	,	PUNCT
ftr-406	746	5	supra	supra	PROPN
ftr-406	746	6	note	note	PROPN
ftr-406	746	7	6	6	NUM
ftr-406	746	8	,	,	PUNCT
ftr-406	746	9	at	at	ADP
ftr-406	746	10	427	427	NUM
ftr-406	746	11	.	.	PUNCT
ftr-406	746	12	108	108	NUM
ftr-406	746	13	.	.	PUNCT
ftr-406	747	1	section	section	NOUN
ftr-406	747	2	1017(d	1017(d	NUM
ftr-406	747	3	)	)	PUNCT
ftr-406	747	4	requires	require	VERB
ftr-406	747	5	that	that	SCONJ
ftr-406	747	6	any	any	DET
ftr-406	747	7	property	property	NOUN
ftr-406	747	8	whose	whose	DET
ftr-406	747	9	basis	basis	NOUN
ftr-406	747	10	is	be	AUX
ftr-406	747	11	reduced	reduce	VERB
ftr-406	747	12	under	under	ADP
ftr-406	747	13	§	§	PROPN
ftr-406	747	14	1017	1017	NUM
ftr-406	747	15	and	and	CCONJ
ftr-406	747	16	that	that	PRON
ftr-406	747	17	is	be	AUX
ftr-406	747	18	not	not	PART
ftr-406	747	19	§	§	PROPN
ftr-406	747	20	1245	1245	NUM
ftr-406	747	21	or	or	CCONJ
ftr-406	747	22	§	§	PROPN
ftr-406	747	23	1250	1250	NUM
ftr-406	747	24	property	property	NOUN
ftr-406	747	25	will	will	AUX
ftr-406	747	26	be	be	AUX
ftr-406	747	27	treated	treat	VERB
ftr-406	747	28	as	as	ADP
ftr-406	747	29	§	§	PROPN
ftr-406	747	30	1245	1245	NUM
ftr-406	747	31	property	property	NOUN
ftr-406	747	32	and	and	CCONJ
ftr-406	747	33	that	that	SCONJ
ftr-406	747	34	a	a	DET
ftr-406	747	35	reduction	reduction	NOUN
ftr-406	747	36	under	under	ADP
ftr-406	747	37	§	§	PROPN
ftr-406	747	38	1017	1017	NUM
ftr-406	747	39	is	be	AUX
ftr-406	747	40	to	to	PART
ftr-406	747	41	be	be	AUX
ftr-406	747	42	treated	treat	VERB
ftr-406	747	43	as	as	ADP
ftr-406	747	44	a	a	DET
ftr-406	747	45	depreciation	depreciation	NOUN
ftr-406	747	46	deduction	deduction	NOUN
ftr-406	747	47	.	.	PUNCT
ftr-406	748	1	irc	irc	PROPN
ftr-406	748	2	§	§	PROPN
ftr-406	748	3	1017(d)(1	1017(d)(1	NUM
ftr-406	748	4	)	)	PUNCT
ftr-406	748	5	.	.	PUNCT
ftr-406	749	1	with	with	ADP
ftr-406	749	2	respect	respect	NOUN
ftr-406	749	3	to	to	ADP
ftr-406	749	4	§	§	PROPN
ftr-406	749	5	1250	1250	NUM
ftr-406	749	6	property	property	NOUN
ftr-406	749	7	,	,	PUNCT
ftr-406	749	8	the	the	DET
ftr-406	749	9	determination	determination	NOUN
ftr-406	749	10	of	of	ADP
ftr-406	749	11	what	what	PRON
ftr-406	749	12	would	would	AUX
ftr-406	749	13	have	have	AUX
ftr-406	749	14	been	be	AUX
ftr-406	749	15	the	the	DET
ftr-406	749	16	depreciation	depreciation	NOUN
ftr-406	749	17	adjustments	adjustment	NOUN
ftr-406	749	18	under	under	ADP
ftr-406	749	19	the	the	DET
ftr-406	749	20	straight	straight	ADJ
ftr-406	749	21	line	line	NOUN
ftr-406	749	22	method	method	NOUN
ftr-406	749	23	are	be	AUX
ftr-406	749	24	made	make	VERB
ftr-406	749	25	as	as	SCONJ
ftr-406	749	26	if	if	SCONJ
ftr-406	749	27	no	no	DET
ftr-406	749	28	basis	basis	NOUN
ftr-406	749	29	reduction	reduction	NOUN
ftr-406	749	30	had	have	AUX
ftr-406	749	31	been	be	AUX
ftr-406	749	32	made	make	VERB
ftr-406	749	33	under	under	ADP
ftr-406	749	34	§	§	PROPN
ftr-406	749	35	1017	1017	NUM
ftr-406	749	36	.	.	PUNCT
ftr-406	750	1	irc	irc	PROPN
ftr-406	750	2	§	§	PROPN
ftr-406	750	3	1017(d)(2	1017(d)(2	NUM
ftr-406	750	4	)	)	PUNCT
ftr-406	750	5	.	.	PUNCT
ftr-406	751	1	“	"	PUNCT
ftr-406	751	2	the	the	DET
ftr-406	751	3	effect	effect	NOUN
ftr-406	751	4	of	of	ADP
ftr-406	751	5	this	this	DET
ftr-406	751	6	rule	rule	NOUN
ftr-406	751	7	is	be	AUX
ftr-406	751	8	that	that	SCONJ
ftr-406	751	9	if	if	SCONJ
ftr-406	751	10	the	the	DET
ftr-406	751	11	property	property	NOUN
ftr-406	751	12	was	be	AUX
ftr-406	751	13	actually	actually	ADV
ftr-406	751	14	depreciated	depreciate	VERB
ftr-406	751	15	on	on	ADP
ftr-406	751	16	a	a	DET
ftr-406	751	17	straight	straight	ADJ
ftr-406	751	18	line	line	NOUN
ftr-406	751	19	basis	basis	NOUN
ftr-406	751	20	,	,	PUNCT
ftr-406	751	21	there	there	PRON
ftr-406	751	22	is	be	VERB
ftr-406	751	23	additional	additional	ADJ
ftr-406	751	24	depreciation	depreciation	NOUN
ftr-406	751	25	,	,	PUNCT
ftr-406	751	26	subject	subject	ADJ
ftr-406	751	27	to	to	ADP
ftr-406	751	28	recapture	recapture	NOUN
ftr-406	751	29	,	,	PUNCT
ftr-406	751	30	equal	equal	ADJ
ftr-406	751	31	to	to	ADP
ftr-406	751	32	the	the	DET
ftr-406	751	33	§	§	PROPN
ftr-406	751	34	1017	1017	NUM
ftr-406	751	35	reduction	reduction	NOUN
ftr-406	751	36	.	.	PUNCT
ftr-406	751	37	”	"	PUNCT
ftr-406	752	1	boris	boris	PROPN
ftr-406	752	2	i.	i.	PROPN
ftr-406	752	3	bittker	bittker	PROPN
ftr-406	752	4	&	&	CCONJ
ftr-406	752	5	lawrence	lawrence	PROPN
ftr-406	752	6	lokken	lokken	PROPN
ftr-406	752	7	,	,	PUNCT
ftr-406	752	8	federal	federal	ADJ
ftr-406	752	9	taxation	taxation	NOUN
ftr-406	752	10	of	of	ADP
ftr-406	752	11	income	income	NOUN
ftr-406	752	12	,	,	PUNCT
ftr-406	752	13	estates	estate	NOUN
ftr-406	752	14	and	and	CCONJ
ftr-406	752	15	gifts	gift	NOUN
ftr-406	752	16	ch	ch	NOUN
ftr-406	752	17	.	.	PUNCT
ftr-406	752	18	51.3.2	51.3.2	NUM
ftr-406	752	19	,	,	PUNCT
ftr-406	752	20	n.19	n.19	X
ftr-406	752	21	(	(	PUNCT
ftr-406	752	22	3d	3d	PROPN
ftr-406	752	23	ed	ed	NOUN
ftr-406	752	24	.	.	PROPN
ftr-406	752	25	,	,	PUNCT
ftr-406	752	26	2000	2000	NUM
ftr-406	752	27	)	)	PUNCT
ftr-406	752	28	.	.	PUNCT
ftr-406	753	1	thus	thus	ADV
ftr-406	753	2	,	,	PUNCT
ftr-406	753	3	any	any	DET
ftr-406	753	4	gain	gain	NOUN
ftr-406	753	5	attributable	attributable	ADJ
ftr-406	753	6	to	to	ADP
ftr-406	753	7	a	a	DET
ftr-406	753	8	basis	basis	NOUN
ftr-406	753	9	reduction	reduction	NOUN
ftr-406	753	10	under	under	ADP
ftr-406	753	11	§	§	PROPN
ftr-406	753	12	1017	1017	NUM
ftr-406	753	13	will	will	AUX
ftr-406	753	14	be	be	AUX
ftr-406	753	15	recaptured	recapture	VERB
ftr-406	753	16	as	as	ADP
ftr-406	753	17	ordinary	ordinary	ADJ
ftr-406	753	18	income	income	NOUN
ftr-406	753	19	under	under	ADP
ftr-406	753	20	any	any	DET
ftr-406	753	21	circumstances	circumstance	NOUN
ftr-406	753	22	.	.	PUNCT
ftr-406	754	1	109	109	NUM
ftr-406	754	2	.	.	PUNCT
ftr-406	755	1	several	several	ADJ
ftr-406	755	2	commentators	commentator	NOUN
ftr-406	755	3	have	have	AUX
ftr-406	755	4	reached	reach	VERB
ftr-406	755	5	a	a	DET
ftr-406	755	6	similar	similar	ADJ
ftr-406	755	7	conclusion	conclusion	NOUN
ftr-406	755	8	,	,	PUNCT
ftr-406	755	9	albeit	albeit	SCONJ
ftr-406	755	10	for	for	ADP
ftr-406	755	11	a	a	DET
ftr-406	755	12	variety	variety	NOUN
ftr-406	755	13	of	of	ADP
ftr-406	755	14	reasons	reason	NOUN
ftr-406	755	15	.	.	PUNCT
ftr-406	756	1	mckee	mckee	PROPN
ftr-406	756	2	,	,	PUNCT
ftr-406	756	3	nelson	nelson	PROPN
ftr-406	756	4	&	&	CCONJ
ftr-406	756	5	whitmire	whitmire	PROPN
ftr-406	756	6	,	,	PUNCT
ftr-406	756	7	supra	supra	PROPN
ftr-406	756	8	note	note	PROPN
ftr-406	756	9	42	42	NUM
ftr-406	756	10	,	,	PUNCT
ftr-406	756	11	at	at	ADP
ftr-406	756	12	¶	¶	PROPN
ftr-406	756	13	13.03[5	13.03[5	NUM
ftr-406	756	14	]	]	PUNCT
ftr-406	756	15	;	;	PUNCT
ftr-406	756	16	sheldon	sheldon	PROPN
ftr-406	756	17	i.	i.	PROPN
ftr-406	756	18	banoff	banoff	PROPN
ftr-406	756	19	,	,	PUNCT
ftr-406	756	20	“	"	PUNCT
ftr-406	756	21	guaranteed	guarantee	VERB
ftr-406	756	22	payments	payment	NOUN
ftr-406	756	23	for	for	ADP
ftr-406	756	24	the	the	DET
ftr-406	756	25	use	use	NOUN
ftr-406	756	26	of	of	ADP
ftr-406	756	27	capital	capital	NOUN
ftr-406	756	28	:	:	PUNCT
ftr-406	756	29	schizophrenia	schizophrenia	NOUN
ftr-406	756	30	in	in	ADP
ftr-406	756	31	subchapter	subchapter	NOUN
ftr-406	756	32	k	k	NOUN
ftr-406	756	33	,	,	PUNCT
ftr-406	756	34	”	"	PUNCT
ftr-406	756	35	70	70	NUM
ftr-406	756	36	taxes	taxis	NOUN
ftr-406	756	37	820	820	NUM
ftr-406	756	38	,	,	PUNCT
ftr-406	756	39	836	836	NUM
ftr-406	756	40	-	-	SYM
ftr-406	756	41	37	37	NUM
ftr-406	756	42	(	(	PUNCT
ftr-406	756	43	1992	1992	NUM
ftr-406	756	44	)	)	PUNCT
ftr-406	756	45	.	.	PUNCT
ftr-406	757	1	one	one	NUM
ftr-406	757	2	commentator	commentator	NOUN
ftr-406	757	3	has	have	AUX
ftr-406	757	4	noted	note	VERB
ftr-406	757	5	that	that	SCONJ
ftr-406	757	6	an	an	DET
ftr-406	757	7	in	in	ADP
ftr-406	757	8	-	-	PUNCT
ftr-406	757	9	kind	kind	ADJ
ftr-406	757	10	guaranteed	guarantee	VERB
ftr-406	757	11	payment	payment	NOUN
ftr-406	757	12	can	can	AUX
ftr-406	757	13	be	be	AUX
ftr-406	757	14	conceptualized	conceptualize	VERB
ftr-406	757	15	as	as	ADP
ftr-406	757	16	a	a	DET
ftr-406	757	17	cash	cash	NOUN
ftr-406	757	18	payment	payment	NOUN
ftr-406	757	19	in	in	ADP
ftr-406	757	20	satisfaction	satisfaction	NOUN
ftr-406	757	21	of	of	ADP
ftr-406	757	22	the	the	DET
ftr-406	757	23	guaranteed	guarantee	VERB
ftr-406	757	24	payment	payment	NOUN
ftr-406	757	25	followed	follow	VERB
ftr-406	757	26	by	by	ADP
ftr-406	757	27	a	a	DET
ftr-406	757	28	sale	sale	NOUN
ftr-406	757	29	of	of	ADP
ftr-406	757	30	the	the	DET
ftr-406	757	31	transferred	transfer	VERB
ftr-406	757	32	property	property	NOUN
ftr-406	757	33	in	in	ADP
ftr-406	757	34	a	a	DET
ftr-406	757	35	taxable	taxable	ADJ
ftr-406	757	36	transaction	transaction	NOUN
ftr-406	757	37	in	in	ADP
ftr-406	757	38	exchange	exchange	NOUN
ftr-406	757	39	for	for	ADP
ftr-406	757	40	the	the	DET
ftr-406	757	41	cash	cash	NOUN
ftr-406	757	42	.	.	PUNCT
ftr-406	758	1	i	i	PRON
ftr-406	758	2	d.	d.	PROPN
ftr-406	758	3	at	at	ADP
ftr-406	758	4	836	836	NUM
ftr-406	758	5	,	,	PUNCT
ftr-406	758	6	n.122	n.122	NOUN
ftr-406	758	7	.	.	PUNCT
ftr-406	759	1	in	in	ADP
ftr-406	759	2	such	such	DET
ftr-406	759	3	a	a	DET
ftr-406	759	4	situation	situation	NOUN
ftr-406	759	5	,	,	PUNCT
ftr-406	759	6	the	the	DET
ftr-406	759	7	partnership	partnership	NOUN
ftr-406	759	8	would	would	AUX
ftr-406	759	9	recognize	recognize	VERB
ftr-406	759	10	gain	gain	NOUN
ftr-406	759	11	or	or	CCONJ
ftr-406	759	12	loss	loss	NOUN
ftr-406	759	13	on	on	ADP
ftr-406	759	14	the	the	DET
ftr-406	759	15	transfer	transfer	NOUN
ftr-406	759	16	.	.	PUNCT
ftr-406	760	1	this	this	PRON
ftr-406	760	2	is	be	AUX
ftr-406	760	3	,	,	PUNCT
ftr-406	760	4	of	of	ADP
ftr-406	760	5	course	course	NOUN
ftr-406	760	6	,	,	PUNCT
ftr-406	760	7	precisely	precisely	ADV
ftr-406	760	8	the	the	DET
ftr-406	760	9	type	type	NOUN
ftr-406	760	10	of	of	ADP
ftr-406	760	11	transaction	transaction	NOUN
ftr-406	760	12	that	that	PRON
ftr-406	760	13	congress	congress	PROPN
ftr-406	760	14	intended	intend	VERB
ftr-406	760	15	to	to	PART
ftr-406	760	16	be	be	AUX
ftr-406	760	17	treated	treat	VERB
ftr-406	760	18	as	as	ADP
ftr-406	760	19	a	a	DET
ftr-406	760	20	transaction	transaction	NOUN
ftr-406	760	21	with	with	ADP
ftr-406	760	22	a	a	DET
ftr-406	760	23	third	third	ADJ
ftr-406	760	24	party	party	NOUN
ftr-406	760	25	under	under	ADP
ftr-406	760	26	§	§	PROPN
ftr-406	760	27	707(a)(2)(a	707(a)(2)(a	NUM
ftr-406	760	28	)	)	PUNCT
ftr-406	760	29	.	.	PUNCT
ftr-406	761	1	see	see	VERB
ftr-406	761	2	infra	infra	NOUN
ftr-406	761	3	text	text	NOUN
ftr-406	761	4	accompanying	accompany	VERB
ftr-406	761	5	notes	note	NOUN
ftr-406	761	6	156	156	NUM
ftr-406	761	7	-	-	SYM
ftr-406	761	8	62	62	NUM
ftr-406	761	9	.	.	PUNCT
ftr-406	762	1	to	to	PART
ftr-406	762	2	be	be	AUX
ftr-406	762	3	recognized	recognize	VERB
ftr-406	762	4	at	at	ADP
ftr-406	762	5	a	a	DET
ftr-406	762	6	later	later	ADJ
ftr-406	762	7	date	date	NOUN
ftr-406	762	8	.	.	PUNCT
ftr-406	763	1	at	at	ADP
ftr-406	763	2	a	a	DET
ftr-406	763	3	minimum	minimum	NOUN
ftr-406	763	4	,	,	PUNCT
ftr-406	763	5	they	they	PRON
ftr-406	763	6	suggest	suggest	VERB
ftr-406	763	7	that	that	SCONJ
ftr-406	763	8	these106	these106	PROPN
ftr-406	763	9	provisions	provision	NOUN
ftr-406	763	10	“	"	PUNCT
ftr-406	763	11	indicate	indicate	VERB
ftr-406	763	12	that	that	SCONJ
ftr-406	763	13	congress	congress	PROPN
ftr-406	763	14	is	be	AUX
ftr-406	763	15	willing	willing	ADJ
ftr-406	763	16	to	to	PART
ftr-406	763	17	allow	allow	VERB
ftr-406	763	18	ordinary	ordinary	ADJ
ftr-406	763	19	income	income	NOUN
ftr-406	763	20	to	to	PART
ftr-406	763	21	be	be	AUX
ftr-406	763	22	converted	convert	VERB
ftr-406	763	23	into	into	ADP
ftr-406	763	24	capital	capital	NOUN
ftr-406	763	25	gain	gain	NOUN
ftr-406	763	26	in	in	ADP
ftr-406	763	27	order	order	NOUN
ftr-406	763	28	to	to	PART
ftr-406	763	29	implement	implement	VERB
ftr-406	763	30	a	a	DET
ftr-406	763	31	system	system	NOUN
ftr-406	763	32	of	of	ADP
ftr-406	763	33	nonrecognition	nonrecognition	NOUN
ftr-406	763	34	.	.	PUNCT
ftr-406	763	35	”	"	PUNCT
ftr-406	764	1	however	however	ADV
ftr-406	764	2	,	,	PUNCT
ftr-406	764	3	kahn	kahn	PROPN
ftr-406	764	4	and	and	CCONJ
ftr-406	764	5	cuenin	cuenin	PROPN
ftr-406	764	6	appear	appear	VERB
ftr-406	764	7	to	to	PART
ftr-406	764	8	have	have	AUX
ftr-406	764	9	overlooked	overlook	VERB
ftr-406	764	10	the107	the107	PROPN
ftr-406	764	11	fact	fact	NOUN
ftr-406	764	12	that	that	SCONJ
ftr-406	764	13	section	section	NOUN
ftr-406	764	14	1017(d	1017(d	NUM
ftr-406	764	15	)	)	PUNCT
ftr-406	764	16	specifically	specifically	ADV
ftr-406	764	17	requires	require	VERB
ftr-406	764	18	that	that	SCONJ
ftr-406	764	19	any	any	DET
ftr-406	764	20	gain	gain	NOUN
ftr-406	764	21	resulting	result	VERB
ftr-406	764	22	from	from	ADP
ftr-406	764	23	a	a	DET
ftr-406	764	24	basis	basis	NOUN
ftr-406	764	25	reduction	reduction	NOUN
ftr-406	764	26	under	under	ADP
ftr-406	764	27	sections	section	NOUN
ftr-406	764	28	108	108	NUM
ftr-406	764	29	and	and	CCONJ
ftr-406	764	30	1017	1017	NUM
ftr-406	764	31	be	be	AUX
ftr-406	764	32	recaptured	recapture	VERB
ftr-406	764	33	as	as	ADP
ftr-406	764	34	ordinary	ordinary	ADJ
ftr-406	764	35	income	income	NOUN
ftr-406	764	36	.	.	PUNCT
ftr-406	765	1	thus	thus	ADV
ftr-406	765	2	,	,	PUNCT
ftr-406	765	3	sections	section	NOUN
ftr-406	765	4	108	108	NUM
ftr-406	765	5	and	and	CCONJ
ftr-406	765	6	1017	1017	NUM
ftr-406	765	7	may	may	AUX
ftr-406	765	8	better	well	ADV
ftr-406	765	9	serve	serve	VERB
ftr-406	765	10	to	to	PART
ftr-406	765	11	illustrate	illustrate	VERB
ftr-406	765	12	a108	a108	NUM
ftr-406	765	13	congressional	congressional	ADJ
ftr-406	765	14	tolerance	tolerance	NOUN
ftr-406	765	15	of	of	ADP
ftr-406	765	16	non	non	NOUN
ftr-406	765	17	-	-	NOUN
ftr-406	765	18	recognition	recognition	NOUN
ftr-406	765	19	only	only	ADV
ftr-406	765	20	when	when	SCONJ
ftr-406	765	21	the	the	DET
ftr-406	765	22	shifting	shifting	NOUN
ftr-406	765	23	of	of	ADP
ftr-406	765	24	the	the	DET
ftr-406	765	25	character	character	NOUN
ftr-406	765	26	of	of	ADP
ftr-406	765	27	any	any	DET
ftr-406	765	28	gain	gain	NOUN
ftr-406	765	29	can	can	AUX
ftr-406	765	30	be	be	AUX
ftr-406	765	31	avoided	avoid	VERB
ftr-406	765	32	.	.	PUNCT
ftr-406	766	1	to	to	ADP
ftr-406	766	2	us	we	PRON
ftr-406	766	3	,	,	PUNCT
ftr-406	766	4	it	it	PRON
ftr-406	766	5	would	would	AUX
ftr-406	766	6	appear	appear	VERB
ftr-406	766	7	easier	easy	ADJ
ftr-406	766	8	,	,	PUNCT
ftr-406	766	9	more	more	ADV
ftr-406	766	10	logical	logical	ADJ
ftr-406	766	11	,	,	PUNCT
ftr-406	766	12	and	and	CCONJ
ftr-406	766	13	“	"	PUNCT
ftr-406	766	14	better	well	ADV
ftr-406	766	15	attuned	attune	VERB
ftr-406	766	16	”	"	PUNCT
ftr-406	766	17	to	to	ADP
ftr-406	766	18	congressional	congressional	ADJ
ftr-406	766	19	concerns	concern	NOUN
ftr-406	766	20	regarding	regard	VERB
ftr-406	766	21	tax	tax	NOUN
ftr-406	766	22	policy	policy	NOUN
ftr-406	766	23	to	to	PART
ftr-406	766	24	conclude	conclude	VERB
ftr-406	766	25	that	that	SCONJ
ftr-406	766	26	under	under	ADP
ftr-406	766	27	section	section	NOUN
ftr-406	766	28	707(c	707(c	PROPN
ftr-406	766	29	)	)	PUNCT
ftr-406	766	30	the	the	DET
ftr-406	766	31	transfer	transfer	NOUN
ftr-406	766	32	of	of	ADP
ftr-406	766	33	partnership	partnership	NOUN
ftr-406	766	34	property	property	NOUN
ftr-406	766	35	in	in	ADP
ftr-406	766	36	satisfaction	satisfaction	NOUN
ftr-406	766	37	of	of	ADP
ftr-406	766	38	a	a	DET
ftr-406	766	39	guaranteed	guarantee	VERB
ftr-406	766	40	payment	payment	NOUN
ftr-406	766	41	requires	require	VERB
ftr-406	766	42	gain	gain	NOUN
ftr-406	766	43	or	or	CCONJ
ftr-406	766	44	loss	loss	NOUN
ftr-406	766	45	recognition	recognition	NOUN
ftr-406	766	46	by	by	ADP
ftr-406	766	47	the	the	DET
ftr-406	766	48	partnership	partnership	NOUN
ftr-406	766	49	rather	rather	ADV
ftr-406	766	50	than	than	ADP
ftr-406	766	51	treatment	treatment	NOUN
ftr-406	766	52	as	as	ADP
ftr-406	766	53	a	a	DET
ftr-406	766	54	distribution	distribution	NOUN
ftr-406	766	55	of	of	ADP
ftr-406	766	56	partnership	partnership	NOUN
ftr-406	766	57	property	property	NOUN
ftr-406	766	58	.	.	PUNCT
ftr-406	767	1	although	although	SCONJ
ftr-406	767	2	there	there	PRON
ftr-406	767	3	may	may	AUX
ftr-406	767	4	be109	be109	VERB
ftr-406	767	5	some	some	DET
ftr-406	767	6	additional	additional	ADJ
ftr-406	767	7	administrative	administrative	ADJ
ftr-406	767	8	complexity	complexity	NOUN
ftr-406	767	9	as	as	ADP
ftr-406	767	10	a	a	DET
ftr-406	767	11	result	result	NOUN
ftr-406	767	12	,	,	PUNCT
ftr-406	767	13	this	this	DET
ftr-406	767	14	approach	approach	NOUN
ftr-406	767	15	equates	equate	VERB
ftr-406	767	16	guaranteed	guarantee	VERB
ftr-406	767	17	payments	payment	NOUN
ftr-406	767	18	with	with	ADP
ftr-406	767	19	payments	payment	NOUN
ftr-406	767	20	to	to	ADP
ftr-406	767	21	a	a	DET
ftr-406	767	22	third	third	ADJ
ftr-406	767	23	party	party	NOUN
ftr-406	767	24	,	,	PUNCT
ftr-406	767	25	payments	payment	NOUN
ftr-406	767	26	with	with	ADP
ftr-406	767	27	which	which	PRON
ftr-406	767	28	most	most	ADJ
ftr-406	767	29	taxpayers	taxpayer	NOUN
ftr-406	767	30	are	be	AUX
ftr-406	767	31	intimately	intimately	ADV
ftr-406	767	32	familiar	familiar	ADJ
ftr-406	767	33	.	.	PUNCT
ftr-406	768	1	even	even	ADV
ftr-406	768	2	kahn	kahn	PROPN
ftr-406	768	3	and	and	CCONJ
ftr-406	768	4	cuenin	cuenin	NOUN
ftr-406	768	5	acknowledge	acknowledge	VERB
ftr-406	768	6	that	that	SCONJ
ftr-406	768	7	,	,	PUNCT
ftr-406	768	8	under	under	ADP
ftr-406	768	9	section	section	NOUN
ftr-406	768	10	707(c	707(c	PROPN
ftr-406	768	11	)	)	PUNCT
ftr-406	768	12	,	,	PUNCT
ftr-406	768	13	the	the	DET
ftr-406	768	14	references	reference	NOUN
ftr-406	768	15	to	to	ADP
ftr-406	768	16	sections	section	NOUN
ftr-406	768	17	61(a	61(a	NUM
ftr-406	768	18	)	)	PUNCT
ftr-406	768	19	,	,	PUNCT
ftr-406	768	20	162(a	162(a	NOUN
ftr-406	768	21	)	)	PUNCT
ftr-406	768	22	,	,	PUNCT
ftr-406	768	23	and	and	CCONJ
ftr-406	768	24	263	263	NUM
ftr-406	768	25	are	be	AUX
ftr-406	768	26	not	not	PART
ftr-406	768	27	exclusive	exclusive	ADJ
ftr-406	768	28	:	:	PUNCT
ftr-406	768	29	“	"	PUNCT
ftr-406	768	30	entity	entity	NOUN
ftr-406	768	31	treatment	treatment	NOUN
ftr-406	768	32	is	be	AUX
ftr-406	768	33	applied	apply	VERB
ftr-406	768	34	in	in	ADP
ftr-406	768	35	a	a	DET
ftr-406	768	36	few	few	ADJ
ftr-406	768	37	other	other	ADJ
ftr-406	768	38	circumstances	circumstance	NOUN
ftr-406	768	39	,	,	PUNCT
ftr-406	768	40	2006	2006	NUM
ftr-406	768	41	]	]	PUNCT
ftr-406	768	42	the	the	DET
ftr-406	768	43	lazarus	lazarus	PROPN
ftr-406	768	44	effect	effect	PROPN
ftr-406	768	45	373	373	NUM
ftr-406	768	46	110	110	NUM
ftr-406	768	47	.	.	PUNCT
ftr-406	769	1	kahn	kahn	PROPN
ftr-406	769	2	&	&	CCONJ
ftr-406	769	3	cuenin	cuenin	PROPN
ftr-406	769	4	,	,	PUNCT
ftr-406	769	5	supra	supra	PROPN
ftr-406	769	6	note	note	PROPN
ftr-406	769	7	6	6	NUM
ftr-406	769	8	,	,	PUNCT
ftr-406	769	9	at	at	ADP
ftr-406	769	10	427	427	NUM
ftr-406	769	11	.	.	NOUN
ftr-406	769	12	111	111	NUM
ftr-406	769	13	.	.	PUNCT
ftr-406	770	1	kahn	kahn	PROPN
ftr-406	770	2	&	&	CCONJ
ftr-406	770	3	cuenin	cuenin	PROPN
ftr-406	770	4	,	,	PUNCT
ftr-406	770	5	supra	supra	PROPN
ftr-406	770	6	note	note	PROPN
ftr-406	770	7	6	6	NUM
ftr-406	770	8	,	,	PUNCT
ftr-406	770	9	at	at	ADP
ftr-406	770	10	428	428	NUM
ftr-406	770	11	-	-	SYM
ftr-406	770	12	36	36	NUM
ftr-406	770	13	.	.	PUNCT
ftr-406	771	1	112	112	NUM
ftr-406	771	2	.	.	PUNCT
ftr-406	772	1	see	see	VERB
ftr-406	772	2	supra	supra	ADJ
ftr-406	772	3	text	text	NOUN
ftr-406	772	4	accompanying	accompanying	ADJ
ftr-406	772	5	notes	note	VERB
ftr-406	772	6	47	47	NUM
ftr-406	772	7	-	-	SYM
ftr-406	772	8	48	48	NUM
ftr-406	772	9	.	.	PUNCT
ftr-406	772	10	113	113	NUM
ftr-406	772	11	.	.	PUNCT
ftr-406	773	1	curiously	curiously	ADV
ftr-406	773	2	,	,	PUNCT
ftr-406	773	3	kahn	kahn	PROPN
ftr-406	773	4	and	and	CCONJ
ftr-406	773	5	cuenin	cuenin	NOUN
ftr-406	773	6	begin	begin	VERB
ftr-406	773	7	this	this	DET
ftr-406	773	8	section	section	NOUN
ftr-406	773	9	of	of	ADP
ftr-406	773	10	their	their	PRON
ftr-406	773	11	article	article	NOUN
ftr-406	773	12	with	with	ADP
ftr-406	773	13	the	the	DET
ftr-406	773	14	observation	observation	NOUN
ftr-406	773	15	that	that	SCONJ
ftr-406	773	16	“	"	PUNCT
ftr-406	773	17	the	the	DET
ftr-406	773	18	basis	basis	NOUN
ftr-406	773	19	of	of	ADP
ftr-406	773	20	the	the	DET
ftr-406	773	21	property	property	NOUN
ftr-406	773	22	received	receive	VERB
ftr-406	773	23	is	be	AUX
ftr-406	773	24	important	important	ADJ
ftr-406	773	25	not	not	PART
ftr-406	773	26	only	only	ADV
ftr-406	773	27	for	for	ADP
ftr-406	773	28	its	its	PRON
ftr-406	773	29	own	own	ADJ
ftr-406	773	30	sake	sake	NOUN
ftr-406	773	31	,	,	PUNCT
ftr-406	773	32	but	but	CCONJ
ftr-406	773	33	also	also	ADV
ftr-406	773	34	because	because	SCONJ
ftr-406	773	35	that	that	DET
ftr-406	773	36	determination	determination	NOUN
ftr-406	773	37	could	could	AUX
ftr-406	773	38	influence	influence	VERB
ftr-406	773	39	the	the	DET
ftr-406	773	40	decision	decision	NOUN
ftr-406	773	41	whether	whether	SCONJ
ftr-406	773	42	the	the	DET
ftr-406	773	43	partnership	partnership	NOUN
ftr-406	773	44	should	should	AUX
ftr-406	773	45	recognize	recognize	VERB
ftr-406	773	46	gain	gain	NOUN
ftr-406	773	47	.	.	PUNCT
ftr-406	773	48	”	"	PUNCT
ftr-406	774	1	kahn	kahn	PROPN
ftr-406	774	2	&	&	CCONJ
ftr-406	774	3	cuenin	cuenin	PROPN
ftr-406	774	4	,	,	PUNCT
ftr-406	774	5	supra	supra	PROPN
ftr-406	774	6	note	note	PROPN
ftr-406	774	7	6	6	NUM
ftr-406	774	8	,	,	PUNCT
ftr-406	774	9	at	at	ADP
ftr-406	774	10	428	428	NUM
ftr-406	774	11	.	.	PUNCT
ftr-406	775	1	unfortunately	unfortunately	ADV
ftr-406	775	2	,	,	PUNCT
ftr-406	775	3	their	their	PRON
ftr-406	775	4	failure	failure	NOUN
ftr-406	775	5	to	to	PART
ftr-406	775	6	revisit	revisit	VERB
ftr-406	775	7	the	the	DET
ftr-406	775	8	implications	implication	NOUN
ftr-406	775	9	of	of	ADP
ftr-406	775	10	this	this	DET
ftr-406	775	11	observation	observation	NOUN
ftr-406	775	12	means	mean	VERB
ftr-406	775	13	that	that	SCONJ
ftr-406	775	14	they	they	PRON
ftr-406	775	15	do	do	AUX
ftr-406	775	16	not	not	PART
ftr-406	775	17	fully	fully	ADV
ftr-406	775	18	explore	explore	VERB
ftr-406	775	19	the	the	DET
ftr-406	775	20	opportunities	opportunity	NOUN
ftr-406	775	21	for	for	ADP
ftr-406	775	22	tax	tax	NOUN
ftr-406	775	23	avoidance	avoidance	NOUN
ftr-406	775	24	that	that	SCONJ
ftr-406	775	25	their	their	PRON
ftr-406	775	26	proposal	proposal	NOUN
ftr-406	775	27	entails	entail	VERB
ftr-406	775	28	.	.	PUNCT
ftr-406	776	1	see	see	VERB
ftr-406	776	2	infra	infra	NOUN
ftr-406	776	3	text	text	NOUN
ftr-406	776	4	accompanying	accompanying	ADJ
ftr-406	776	5	notes	note	NOUN
ftr-406	776	6	129	129	NUM
ftr-406	776	7	-	-	SYM
ftr-406	776	8	30	30	NUM
ftr-406	776	9	.	.	PUNCT
ftr-406	776	10	114	114	NUM
ftr-406	776	11	.	.	PUNCT
ftr-406	777	1	irc	irc	PROPN
ftr-406	777	2	§	§	PROPN
ftr-406	777	3	732(a)(1	732(a)(1	NUM
ftr-406	777	4	)	)	PUNCT
ftr-406	777	5	.	.	PUNCT
ftr-406	778	1	the	the	DET
ftr-406	778	2	basis	basis	NOUN
ftr-406	778	3	of	of	ADP
ftr-406	778	4	the	the	DET
ftr-406	778	5	property	property	NOUN
ftr-406	778	6	received	receive	VERB
ftr-406	778	7	in	in	ADP
ftr-406	778	8	a	a	DET
ftr-406	778	9	distribution	distribution	NOUN
ftr-406	778	10	by	by	ADP
ftr-406	778	11	the	the	DET
ftr-406	778	12	partnership	partnership	NOUN
ftr-406	778	13	is	be	AUX
ftr-406	778	14	limited	limit	VERB
ftr-406	778	15	to	to	ADP
ftr-406	778	16	the	the	DET
ftr-406	778	17	partner	partner	NOUN
ftr-406	778	18	’s	’s	PART
ftr-406	778	19	basis	basis	NOUN
ftr-406	778	20	in	in	ADP
ftr-406	778	21	his	his	PRON
ftr-406	778	22	partnership	partnership	NOUN
ftr-406	778	23	interest	interest	NOUN
ftr-406	778	24	.	.	PUNCT
ftr-406	779	1	irc	irc	PROPN
ftr-406	779	2	§	§	PROPN
ftr-406	779	3	732(a)(2	732(a)(2	NUM
ftr-406	779	4	)	)	PUNCT
ftr-406	779	5	.	.	PUNCT
ftr-406	780	1	but	but	CCONJ
ftr-406	780	2	only	only	ADV
ftr-406	780	3	where	where	SCONJ
ftr-406	780	4	it	it	PRON
ftr-406	780	5	was	be	AUX
ftr-406	780	6	needed	need	VERB
ftr-406	780	7	to	to	PART
ftr-406	780	8	prevent	prevent	VERB
ftr-406	780	9	results	result	NOUN
ftr-406	780	10	that	that	PRON
ftr-406	780	11	would	would	AUX
ftr-406	780	12	contravene	contravene	VERB
ftr-406	780	13	basic	basic	ADJ
ftr-406	780	14	tax	tax	NOUN
ftr-406	780	15	principles	principle	NOUN
ftr-406	780	16	.	.	PUNCT
ftr-406	780	17	”	"	PUNCT
ftr-406	781	1	as	as	SCONJ
ftr-406	781	2	illustrated	illustrate	VERB
ftr-406	781	3	by	by	ADP
ftr-406	781	4	the	the	DET
ftr-406	781	5	paradigm	paradigm	NOUN
ftr-406	781	6	of	of	ADP
ftr-406	781	7	the	the	DET
ftr-406	781	8	sole	sole	ADJ
ftr-406	781	9	proprietor,110	proprietor,110	PROPN
ftr-406	781	10	compensatory	compensatory	ADJ
ftr-406	781	11	in	in	ADP
ftr-406	781	12	-	-	PUNCT
ftr-406	781	13	kind	kind	NOUN
ftr-406	781	14	transfers	transfer	NOUN
ftr-406	781	15	of	of	ADP
ftr-406	781	16	property	property	NOUN
ftr-406	781	17	result	result	NOUN
ftr-406	781	18	in	in	ADP
ftr-406	781	19	income	income	NOUN
ftr-406	781	20	to	to	ADP
ftr-406	781	21	the	the	DET
ftr-406	781	22	recipient	recipient	NOUN
ftr-406	781	23	and	and	CCONJ
ftr-406	781	24	(	(	PUNCT
ftr-406	781	25	typically	typically	ADV
ftr-406	781	26	)	)	PUNCT
ftr-406	781	27	a	a	DET
ftr-406	781	28	deductible	deductible	ADJ
ftr-406	781	29	expense	expense	NOUN
ftr-406	781	30	to	to	ADP
ftr-406	781	31	the	the	DET
ftr-406	781	32	payor	payor	NOUN
ftr-406	781	33	,	,	PUNCT
ftr-406	781	34	as	as	ADV
ftr-406	781	35	well	well	ADV
ftr-406	781	36	as	as	ADP
ftr-406	781	37	the	the	DET
ftr-406	781	38	recognition	recognition	NOUN
ftr-406	781	39	of	of	ADP
ftr-406	781	40	gain	gain	NOUN
ftr-406	781	41	or	or	CCONJ
ftr-406	781	42	loss	loss	NOUN
ftr-406	781	43	by	by	ADP
ftr-406	781	44	the	the	DET
ftr-406	781	45	payor	payor	NOUN
ftr-406	781	46	with	with	ADP
ftr-406	781	47	respect	respect	NOUN
ftr-406	781	48	to	to	ADP
ftr-406	781	49	the	the	DET
ftr-406	781	50	property	property	NOUN
ftr-406	781	51	transferred	transfer	VERB
ftr-406	781	52	.	.	PUNCT
ftr-406	782	1	clearly	clearly	ADV
ftr-406	782	2	,	,	PUNCT
ftr-406	782	3	the	the	DET
ftr-406	782	4	tax	tax	NOUN
ftr-406	782	5	results	result	NOUN
ftr-406	782	6	in	in	ADP
ftr-406	782	7	the	the	DET
ftr-406	782	8	sole	sole	ADJ
ftr-406	782	9	proprietor	proprietor	NOUN
ftr-406	782	10	paradigm	paradigm	NOUN
ftr-406	782	11	are	be	AUX
ftr-406	782	12	illustrative	illustrative	ADJ
ftr-406	782	13	of	of	ADP
ftr-406	782	14	“	"	PUNCT
ftr-406	782	15	basic	basic	ADJ
ftr-406	782	16	tax	tax	NOUN
ftr-406	782	17	principles	principle	NOUN
ftr-406	782	18	”	"	PUNCT
ftr-406	782	19	under	under	ADP
ftr-406	782	20	the	the	DET
ftr-406	782	21	code	code	NOUN
ftr-406	782	22	.	.	PUNCT
ftr-406	783	1	the	the	DET
ftr-406	783	2	proposed	propose	VERB
ftr-406	783	3	non	non	NOUN
ftr-406	783	4	-	-	NOUN
ftr-406	783	5	recognition	recognition	NOUN
ftr-406	783	6	of	of	ADP
ftr-406	783	7	gain	gain	NOUN
ftr-406	783	8	or	or	CCONJ
ftr-406	783	9	loss	loss	NOUN
ftr-406	783	10	on	on	ADP
ftr-406	783	11	the	the	DET
ftr-406	783	12	transfer	transfer	NOUN
ftr-406	783	13	of	of	ADP
ftr-406	783	14	partnership	partnership	NOUN
ftr-406	783	15	property	property	NOUN
ftr-406	783	16	in	in	ADP
ftr-406	783	17	satisfaction	satisfaction	NOUN
ftr-406	783	18	of	of	ADP
ftr-406	783	19	a	a	DET
ftr-406	783	20	guaranteed	guarantee	VERB
ftr-406	783	21	payment	payment	NOUN
ftr-406	783	22	,	,	PUNCT
ftr-406	783	23	as	as	SCONJ
ftr-406	783	24	advocated	advocate	VERB
ftr-406	783	25	by	by	ADP
ftr-406	783	26	kahn	kahn	PROPN
ftr-406	783	27	and	and	CCONJ
ftr-406	783	28	cuenin	cuenin	PROPN
ftr-406	783	29	,	,	PUNCT
ftr-406	783	30	conflicts	conflict	NOUN
ftr-406	783	31	with	with	ADP
ftr-406	783	32	these	these	DET
ftr-406	783	33	basic	basic	ADJ
ftr-406	783	34	principles	principle	NOUN
ftr-406	783	35	.	.	PUNCT
ftr-406	784	1	d.	d.	PROPN
ftr-406	784	2	basis	basis	NOUN
ftr-406	784	3	of	of	ADP
ftr-406	784	4	property	property	NOUN
ftr-406	784	5	received	receive	VERB
ftr-406	784	6	as	as	ADP
ftr-406	784	7	a	a	DET
ftr-406	784	8	guaranteed	guarantee	VERB
ftr-406	784	9	payment	payment	NOUN
ftr-406	784	10	having	having	AUX
ftr-406	784	11	concluded	conclude	VERB
ftr-406	784	12	that	that	SCONJ
ftr-406	784	13	there	there	PRON
ftr-406	784	14	is	be	VERB
ftr-406	784	15	no	no	DET
ftr-406	784	16	gain	gain	NOUN
ftr-406	784	17	or	or	CCONJ
ftr-406	784	18	loss	loss	NOUN
ftr-406	784	19	recognition	recognition	NOUN
ftr-406	784	20	to	to	ADP
ftr-406	784	21	the	the	DET
ftr-406	784	22	partnership	partnership	NOUN
ftr-406	784	23	on	on	ADP
ftr-406	784	24	the	the	DET
ftr-406	784	25	transfer	transfer	NOUN
ftr-406	784	26	of	of	ADP
ftr-406	784	27	partnership	partnership	NOUN
ftr-406	784	28	property	property	NOUN
ftr-406	784	29	in	in	ADP
ftr-406	784	30	satisfaction	satisfaction	NOUN
ftr-406	784	31	of	of	ADP
ftr-406	784	32	a	a	DET
ftr-406	784	33	guaranteed	guarantee	VERB
ftr-406	784	34	payment	payment	NOUN
ftr-406	784	35	,	,	PUNCT
ftr-406	784	36	kahn	kahn	PROPN
ftr-406	784	37	and	and	CCONJ
ftr-406	784	38	cuenin	cuenin	PROPN
ftr-406	784	39	address	address	VERB
ftr-406	784	40	the	the	DET
ftr-406	784	41	determination	determination	NOUN
ftr-406	784	42	of	of	ADP
ftr-406	784	43	the	the	DET
ftr-406	784	44	basis	basis	NOUN
ftr-406	784	45	of	of	ADP
ftr-406	784	46	the	the	DET
ftr-406	784	47	property	property	NOUN
ftr-406	784	48	received	receive	VERB
ftr-406	784	49	in	in	ADP
ftr-406	784	50	the	the	DET
ftr-406	784	51	hands	hand	NOUN
ftr-406	784	52	of	of	ADP
ftr-406	784	53	the	the	DET
ftr-406	784	54	recipient	recipient	NOUN
ftr-406	784	55	partner	partner	NOUN
ftr-406	784	56	.	.	PUNCT
ftr-406	785	1	as	as	SCONJ
ftr-406	785	2	previously111	previously111	PROPN
ftr-406	785	3	described	describe	VERB
ftr-406	785	4	,	,	PUNCT
ftr-406	785	5	they	they	PRON
ftr-406	785	6	conclude	conclude	VERB
ftr-406	785	7	that	that	SCONJ
ftr-406	785	8	the	the	DET
ftr-406	785	9	recipient	recipient	NOUN
ftr-406	785	10	partner	partner	NOUN
ftr-406	785	11	takes	take	VERB
ftr-406	785	12	a	a	DET
ftr-406	785	13	fair	fair	ADJ
ftr-406	785	14	market	market	NOUN
ftr-406	785	15	value	value	NOUN
ftr-406	785	16	basis	basis	NOUN
ftr-406	785	17	in	in	ADP
ftr-406	785	18	the	the	DET
ftr-406	785	19	property	property	NOUN
ftr-406	785	20	received	receive	VERB
ftr-406	785	21	.	.	PUNCT
ftr-406	786	1	because	because	SCONJ
ftr-406	786	2	the	the	DET
ftr-406	786	3	result	result	NOUN
ftr-406	786	4	of	of	ADP
ftr-406	786	5	their	their	PRON
ftr-406	786	6	approach	approach	NOUN
ftr-406	786	7	is112	is112	PROPN
ftr-406	786	8	consistent	consistent	ADJ
ftr-406	786	9	with	with	ADP
ftr-406	786	10	that	that	PRON
ftr-406	786	11	under	under	ADP
ftr-406	786	12	the	the	DET
ftr-406	786	13	sole	sole	ADJ
ftr-406	786	14	proprietor	proprietor	NOUN
ftr-406	786	15	paradigm	paradigm	NOUN
ftr-406	786	16	,	,	PUNCT
ftr-406	786	17	we	we	PRON
ftr-406	786	18	can	can	AUX
ftr-406	786	19	find	find	VERB
ftr-406	786	20	no	no	DET
ftr-406	786	21	fault	fault	NOUN
ftr-406	786	22	with	with	ADP
ftr-406	786	23	their	their	PRON
ftr-406	786	24	conclusion	conclusion	NOUN
ftr-406	786	25	.	.	PUNCT
ftr-406	787	1	their	their	PRON
ftr-406	787	2	analysis	analysis	NOUN
ftr-406	787	3	,	,	PUNCT
ftr-406	787	4	however	however	ADV
ftr-406	787	5	,	,	PUNCT
ftr-406	787	6	is	be	AUX
ftr-406	787	7	another	another	DET
ftr-406	787	8	matter.113	matter.113	NOUN
ftr-406	787	9	because	because	SCONJ
ftr-406	787	10	section	section	NOUN
ftr-406	787	11	707(c	707(c	PROPN
ftr-406	787	12	)	)	PUNCT
ftr-406	787	13	makes	make	VERB
ftr-406	787	14	no	no	DET
ftr-406	787	15	reference	reference	NOUN
ftr-406	787	16	to	to	ADP
ftr-406	787	17	specific	specific	ADJ
ftr-406	787	18	provisions	provision	NOUN
ftr-406	787	19	of	of	ADP
ftr-406	787	20	the	the	DET
ftr-406	787	21	code	code	NOUN
ftr-406	787	22	that	that	PRON
ftr-406	787	23	would	would	AUX
ftr-406	787	24	require	require	VERB
ftr-406	787	25	third	third	ADJ
ftr-406	787	26	-	-	PUNCT
ftr-406	787	27	party	party	NOUN
ftr-406	787	28	treatment	treatment	NOUN
ftr-406	787	29	in	in	ADP
ftr-406	787	30	connection	connection	NOUN
ftr-406	787	31	with	with	ADP
ftr-406	787	32	the	the	DET
ftr-406	787	33	basis	basis	NOUN
ftr-406	787	34	issue	issue	NOUN
ftr-406	787	35	,	,	PUNCT
ftr-406	787	36	the	the	DET
ftr-406	787	37	presumption	presumption	NOUN
ftr-406	787	38	employed	employ	VERB
ftr-406	787	39	by	by	ADP
ftr-406	787	40	kahn	kahn	PROPN
ftr-406	787	41	and	and	CCONJ
ftr-406	787	42	cuenin	cuenin	NOUN
ftr-406	787	43	requires	require	VERB
ftr-406	787	44	that	that	SCONJ
ftr-406	787	45	the	the	DET
ftr-406	787	46	transferred	transfer	VERB
ftr-406	787	47	property	property	NOUN
ftr-406	787	48	be	be	AUX
ftr-406	787	49	treated	treat	VERB
ftr-406	787	50	as	as	ADP
ftr-406	787	51	a	a	DET
ftr-406	787	52	distribution	distribution	NOUN
ftr-406	787	53	of	of	ADP
ftr-406	787	54	partnership	partnership	NOUN
ftr-406	787	55	property	property	NOUN
ftr-406	787	56	generally	generally	ADV
ftr-406	787	57	resulting	result	VERB
ftr-406	787	58	in	in	ADP
ftr-406	787	59	a	a	DET
ftr-406	787	60	carryover	carryover	NOUN
ftr-406	787	61	basis	basis	NOUN
ftr-406	787	62	for	for	ADP
ftr-406	787	63	the	the	DET
ftr-406	787	64	property	property	NOUN
ftr-406	787	65	in	in	ADP
ftr-406	787	66	the	the	DET
ftr-406	787	67	partner	partner	NOUN
ftr-406	787	68	’s	’s	PART
ftr-406	787	69	hands	hand	NOUN
ftr-406	787	70	.	.	PUNCT
ftr-406	788	1	to	to	PART
ftr-406	788	2	avoid	avoid	VERB
ftr-406	788	3	this	this	DET
ftr-406	788	4	result	result	NOUN
ftr-406	788	5	and	and	CCONJ
ftr-406	788	6	provide	provide	VERB
ftr-406	788	7	the	the	DET
ftr-406	788	8	property	property	NOUN
ftr-406	788	9	with	with	ADP
ftr-406	788	10	a	a	DET
ftr-406	788	11	fair	fair	ADJ
ftr-406	788	12	market114	market114	PROPN
ftr-406	788	13	value	value	NOUN
ftr-406	788	14	basis	basis	NOUN
ftr-406	788	15	,	,	PUNCT
ftr-406	788	16	kahn	kahn	PROPN
ftr-406	788	17	and	and	CCONJ
ftr-406	788	18	cuenin	cuenin	PROPN
ftr-406	788	19	attempt	attempt	NOUN
ftr-406	788	20	to	to	PART
ftr-406	788	21	identify	identify	VERB
ftr-406	788	22	a	a	DET
ftr-406	788	23	compelling	compelling	ADJ
ftr-406	788	24	reason	reason	NOUN
ftr-406	788	25	for	for	ADP
ftr-406	788	26	such	such	DET
ftr-406	788	27	a	a	DET
ftr-406	788	28	conclusion	conclusion	NOUN
ftr-406	788	29	in	in	ADP
ftr-406	788	30	order	order	NOUN
ftr-406	788	31	to	to	PART
ftr-406	788	32	rebut	rebut	VERB
ftr-406	788	33	this	this	DET
ftr-406	788	34	presumption	presumption	NOUN
ftr-406	788	35	.	.	PUNCT
ftr-406	789	1	they	they	PRON
ftr-406	789	2	claim	claim	VERB
ftr-406	789	3	to	to	PART
ftr-406	789	4	have	have	AUX
ftr-406	789	5	accomplished	accomplish	VERB
ftr-406	789	6	this	this	DET
ftr-406	789	7	objective	objective	NOUN
ftr-406	789	8	through	through	ADP
ftr-406	789	9	a	a	DET
ftr-406	789	10	capital	capital	NOUN
ftr-406	789	11	account	account	NOUN
ftr-406	789	12	analysis	analysis	NOUN
ftr-406	789	13	demonstrating	demonstrate	VERB
ftr-406	789	14	that	that	SCONJ
ftr-406	789	15	a	a	DET
ftr-406	789	16	carryover	carryover	NOUN
ftr-406	789	17	basis	basis	NOUN
ftr-406	789	18	for	for	ADP
ftr-406	789	19	the	the	DET
ftr-406	789	20	transferred	transfer	VERB
ftr-406	789	21	property	property	NOUN
ftr-406	789	22	would	would	AUX
ftr-406	789	23	improperly	improperly	ADV
ftr-406	789	24	account	account	VERB
ftr-406	789	25	374	374	NUM
ftr-406	789	26	florida	florida	PROPN
ftr-406	789	27	tax	tax	NOUN
ftr-406	789	28	review	review	NOUN
ftr-406	790	1	[	[	X
ftr-406	790	2	v0l.7:6	v0l.7:6	NOUN
ftr-406	790	3	115	115	NUM
ftr-406	790	4	.	.	PUNCT
ftr-406	791	1	kahn	kahn	PROPN
ftr-406	791	2	&	&	CCONJ
ftr-406	791	3	cuenin	cuenin	PROPN
ftr-406	791	4	,	,	PUNCT
ftr-406	791	5	supra	supra	PROPN
ftr-406	791	6	note	note	PROPN
ftr-406	791	7	6	6	NUM
ftr-406	791	8	,	,	PUNCT
ftr-406	791	9	at	at	ADP
ftr-406	791	10	428	428	NUM
ftr-406	791	11	-	-	SYM
ftr-406	791	12	32	32	NUM
ftr-406	791	13	.	.	PUNCT
ftr-406	792	1	as	as	SCONJ
ftr-406	792	2	described	describe	VERB
ftr-406	792	3	below	below	ADV
ftr-406	792	4	,	,	PUNCT
ftr-406	792	5	this	this	DET
ftr-406	792	6	analysis	analysis	NOUN
ftr-406	792	7	appears	appear	VERB
ftr-406	792	8	flawed	flawed	ADJ
ftr-406	792	9	.	.	PUNCT
ftr-406	793	1	see	see	VERB
ftr-406	793	2	infra	infra	NOUN
ftr-406	793	3	text	text	NOUN
ftr-406	793	4	accompanying	accompany	VERB
ftr-406	793	5	notes	note	NOUN
ftr-406	793	6	138	138	NUM
ftr-406	793	7	-	-	SYM
ftr-406	793	8	49	49	NUM
ftr-406	793	9	.	.	PUNCT
ftr-406	794	1	116	116	NUM
ftr-406	794	2	.	.	PUNCT
ftr-406	795	1	kahn	kahn	PROPN
ftr-406	795	2	&	&	CCONJ
ftr-406	795	3	cuenin	cuenin	PROPN
ftr-406	795	4	,	,	PUNCT
ftr-406	795	5	supra	supra	PROPN
ftr-406	795	6	note	note	PROPN
ftr-406	795	7	6	6	NUM
ftr-406	795	8	,	,	PUNCT
ftr-406	795	9	at	at	ADP
ftr-406	795	10	432	432	NUM
ftr-406	795	11	.	.	PUNCT
ftr-406	796	1	117	117	NUM
ftr-406	796	2	.	.	PUNCT
ftr-406	797	1	kahn	kahn	PROPN
ftr-406	797	2	&	&	CCONJ
ftr-406	797	3	cuenin	cuenin	PROPN
ftr-406	797	4	,	,	PUNCT
ftr-406	797	5	supra	supra	PROPN
ftr-406	797	6	note	note	PROPN
ftr-406	797	7	6	6	NUM
ftr-406	797	8	,	,	PUNCT
ftr-406	797	9	at	at	ADP
ftr-406	797	10	433	433	NUM
ftr-406	797	11	.	.	PUNCT
ftr-406	798	1	118	118	NUM
ftr-406	798	2	.	.	PUNCT
ftr-406	799	1	kahn	kahn	PROPN
ftr-406	799	2	&	&	CCONJ
ftr-406	799	3	cuenin	cuenin	PROPN
ftr-406	799	4	,	,	PUNCT
ftr-406	799	5	supra	supra	PROPN
ftr-406	799	6	note	note	PROPN
ftr-406	799	7	6	6	NUM
ftr-406	799	8	,	,	PUNCT
ftr-406	799	9	at	at	ADP
ftr-406	799	10	433	433	NUM
ftr-406	799	11	.	.	PUNCT
ftr-406	800	1	119	119	NUM
ftr-406	800	2	.	.	PUNCT
ftr-406	801	1	kahn	kahn	PROPN
ftr-406	801	2	&	&	CCONJ
ftr-406	801	3	cuenin	cuenin	PROPN
ftr-406	801	4	,	,	PUNCT
ftr-406	801	5	supra	supra	PROPN
ftr-406	801	6	note	note	PROPN
ftr-406	801	7	6	6	NUM
ftr-406	801	8	,	,	PUNCT
ftr-406	801	9	at	at	ADP
ftr-406	801	10	433	433	NUM
ftr-406	801	11	.	.	PUNCT
ftr-406	802	1	see	see	VERB
ftr-406	802	2	supra	supra	ADJ
ftr-406	802	3	text	text	NOUN
ftr-406	802	4	accompanying	accompanying	ADJ
ftr-406	802	5	notes	note	VERB
ftr-406	802	6	95	95	NUM
ftr-406	802	7	-	-	SYM
ftr-406	802	8	108	108	NUM
ftr-406	802	9	.	.	PUNCT
ftr-406	803	1	120	120	NUM
ftr-406	803	2	.	.	PUNCT
ftr-406	804	1	kahn	kahn	PROPN
ftr-406	804	2	&	&	CCONJ
ftr-406	804	3	cuenin	cuenin	PROPN
ftr-406	804	4	,	,	PUNCT
ftr-406	804	5	supra	supra	PROPN
ftr-406	804	6	note	note	PROPN
ftr-406	804	7	6	6	NUM
ftr-406	804	8	,	,	PUNCT
ftr-406	804	9	at	at	ADP
ftr-406	804	10	428	428	NUM
ftr-406	804	11	-	-	SYM
ftr-406	804	12	29	29	NUM
ftr-406	804	13	.	.	PUNCT
ftr-406	805	1	for	for	ADP
ftr-406	805	2	the	the	DET
ftr-406	805	3	amount	amount	NOUN
ftr-406	805	4	of	of	ADP
ftr-406	805	5	income	income	NOUN
ftr-406	805	6	that	that	PRON
ftr-406	805	7	the	the	DET
ftr-406	805	8	recipient	recipient	NOUN
ftr-406	805	9	partner	partner	NOUN
ftr-406	805	10	would	would	AUX
ftr-406	805	11	ultimately	ultimately	ADV
ftr-406	805	12	recognize	recognize	VERB
ftr-406	805	13	on	on	ADP
ftr-406	805	14	the	the	DET
ftr-406	805	15	subsequent	subsequent	ADJ
ftr-406	805	16	disposition	disposition	NOUN
ftr-406	805	17	of	of	ADP
ftr-406	805	18	his	his	PRON
ftr-406	805	19	partnership	partnership	NOUN
ftr-406	805	20	interest.115	interest.115	PROPN
ftr-406	805	21	kahn	kahn	PROPN
ftr-406	805	22	and	and	CCONJ
ftr-406	805	23	cuenin	cuenin	NOUN
ftr-406	805	24	acknowledge	acknowledge	VERB
ftr-406	805	25	that	that	SCONJ
ftr-406	805	26	their	their	PRON
ftr-406	805	27	approach	approach	NOUN
ftr-406	805	28	,	,	PUNCT
ftr-406	805	29	which	which	PRON
ftr-406	805	30	does	do	AUX
ftr-406	805	31	not	not	PART
ftr-406	805	32	require	require	VERB
ftr-406	805	33	the	the	DET
ftr-406	805	34	recognition	recognition	NOUN
ftr-406	805	35	of	of	ADP
ftr-406	805	36	gain	gain	NOUN
ftr-406	805	37	or	or	CCONJ
ftr-406	805	38	loss	loss	NOUN
ftr-406	805	39	by	by	ADP
ftr-406	805	40	the	the	DET
ftr-406	805	41	partnership	partnership	NOUN
ftr-406	805	42	and	and	CCONJ
ftr-406	805	43	allows	allow	VERB
ftr-406	805	44	the	the	DET
ftr-406	805	45	recipient	recipient	NOUN
ftr-406	805	46	partner	partner	NOUN
ftr-406	805	47	to	to	PART
ftr-406	805	48	receive	receive	VERB
ftr-406	805	49	a	a	DET
ftr-406	805	50	fair	fair	ADJ
ftr-406	805	51	market	market	NOUN
ftr-406	805	52	value	value	NOUN
ftr-406	805	53	basis	basis	NOUN
ftr-406	805	54	in	in	ADP
ftr-406	805	55	the	the	DET
ftr-406	805	56	transferred	transfer	VERB
ftr-406	805	57	property	property	NOUN
ftr-406	805	58	,	,	PUNCT
ftr-406	805	59	preserves	preserve	VERB
ftr-406	805	60	the	the	DET
ftr-406	805	61	appropriate	appropriate	ADJ
ftr-406	805	62	amount	amount	NOUN
ftr-406	805	63	of	of	ADP
ftr-406	805	64	gain	gain	NOUN
ftr-406	805	65	or	or	CCONJ
ftr-406	805	66	loss	loss	NOUN
ftr-406	805	67	as	as	SCONJ
ftr-406	805	68	does	do	VERB
ftr-406	805	69	a	a	DET
ftr-406	805	70	third	third	ADJ
ftr-406	805	71	-	-	PUNCT
ftr-406	805	72	party	party	NOUN
ftr-406	805	73	approach	approach	NOUN
ftr-406	805	74	in	in	ADP
ftr-406	805	75	which	which	DET
ftr-406	805	76	gain	gain	NOUN
ftr-406	805	77	or	or	CCONJ
ftr-406	805	78	loss	loss	NOUN
ftr-406	805	79	is	be	AUX
ftr-406	805	80	recognized	recognize	VERB
ftr-406	805	81	by	by	ADP
ftr-406	805	82	the	the	DET
ftr-406	805	83	partnership	partnership	NOUN
ftr-406	805	84	and	and	CCONJ
ftr-406	805	85	the	the	DET
ftr-406	805	86	transferred	transfer	VERB
ftr-406	805	87	property	property	NOUN
ftr-406	805	88	takes	take	VERB
ftr-406	805	89	a	a	DET
ftr-406	805	90	fair	fair	ADJ
ftr-406	805	91	market	market	NOUN
ftr-406	805	92	value	value	NOUN
ftr-406	805	93	basis	basis	NOUN
ftr-406	805	94	in	in	ADP
ftr-406	805	95	the	the	DET
ftr-406	805	96	hands	hand	NOUN
ftr-406	805	97	of	of	ADP
ftr-406	805	98	the	the	DET
ftr-406	805	99	recipient	recipient	NOUN
ftr-406	805	100	partner	partner	NOUN
ftr-406	805	101	.	.	PUNCT
ftr-406	806	1	they	they	PRON
ftr-406	806	2	claim	claim	VERB
ftr-406	806	3	the	the	DET
ftr-406	806	4	only	only	ADJ
ftr-406	806	5	difference	difference	NOUN
ftr-406	806	6	between	between	ADP
ftr-406	806	7	their116	their116	PROPN
ftr-406	806	8	proposal	proposal	NOUN
ftr-406	806	9	and	and	CCONJ
ftr-406	806	10	the	the	DET
ftr-406	806	11	sole	sole	ADJ
ftr-406	806	12	proprietor	proprietor	NOUN
ftr-406	806	13	paradigm	paradigm	NOUN
ftr-406	806	14	is	be	AUX
ftr-406	806	15	the	the	DET
ftr-406	806	16	timing	timing	NOUN
ftr-406	806	17	of	of	ADP
ftr-406	806	18	the	the	DET
ftr-406	806	19	recognition	recognition	NOUN
ftr-406	806	20	of	of	ADP
ftr-406	806	21	this	this	DET
ftr-406	806	22	gain	gain	NOUN
ftr-406	806	23	or	or	CCONJ
ftr-406	806	24	loss	loss	NOUN
ftr-406	806	25	and	and	CCONJ
ftr-406	806	26	the	the	DET
ftr-406	806	27	potential	potential	ADJ
ftr-406	806	28	character	character	NOUN
ftr-406	806	29	of	of	ADP
ftr-406	806	30	the	the	DET
ftr-406	806	31	gain	gain	NOUN
ftr-406	806	32	or	or	CCONJ
ftr-406	806	33	loss	loss	NOUN
ftr-406	806	34	.	.	PUNCT
ftr-406	807	1	under	under	ADP
ftr-406	807	2	their	their	PRON
ftr-406	807	3	proposal	proposal	NOUN
ftr-406	807	4	,	,	PUNCT
ftr-406	807	5	the	the	DET
ftr-406	807	6	gain	gain	NOUN
ftr-406	807	7	or	or	CCONJ
ftr-406	807	8	loss	loss	NOUN
ftr-406	807	9	attributable	attributable	ADJ
ftr-406	807	10	to	to	ADP
ftr-406	807	11	the	the	DET
ftr-406	807	12	transferred	transfer	VERB
ftr-406	807	13	property	property	NOUN
ftr-406	807	14	will	will	AUX
ftr-406	807	15	not	not	PART
ftr-406	807	16	be	be	AUX
ftr-406	807	17	recognized	recognize	VERB
ftr-406	807	18	when	when	SCONJ
ftr-406	807	19	the	the	DET
ftr-406	807	20	transfer	transfer	NOUN
ftr-406	807	21	is	be	AUX
ftr-406	807	22	made	make	VERB
ftr-406	807	23	but	but	CCONJ
ftr-406	807	24	only	only	ADV
ftr-406	807	25	at	at	ADP
ftr-406	807	26	some	some	DET
ftr-406	807	27	later	later	ADJ
ftr-406	807	28	time	time	NOUN
ftr-406	807	29	when	when	SCONJ
ftr-406	807	30	the	the	DET
ftr-406	807	31	partners	partner	NOUN
ftr-406	807	32	dispose	dispose	VERB
ftr-406	807	33	of	of	ADP
ftr-406	807	34	their	their	PRON
ftr-406	807	35	partnership	partnership	NOUN
ftr-406	807	36	interests	interest	NOUN
ftr-406	807	37	.	.	PUNCT
ftr-406	808	1	in	in	ADP
ftr-406	808	2	addition	addition	NOUN
ftr-406	808	3	,	,	PUNCT
ftr-406	808	4	and	and	CCONJ
ftr-406	808	5	as117	as117	PROPN
ftr-406	808	6	previously	previously	ADV
ftr-406	808	7	described	describe	VERB
ftr-406	808	8	,	,	PUNCT
ftr-406	808	9	gain	gain	NOUN
ftr-406	808	10	that	that	PRON
ftr-406	808	11	would	would	AUX
ftr-406	808	12	otherwise	otherwise	ADV
ftr-406	808	13	be	be	AUX
ftr-406	808	14	taxable	taxable	ADJ
ftr-406	808	15	as	as	SCONJ
ftr-406	808	16	ordinary	ordinary	ADJ
ftr-406	808	17	income	income	NOUN
ftr-406	808	18	can	can	AUX
ftr-406	808	19	be	be	AUX
ftr-406	808	20	converted	convert	VERB
ftr-406	808	21	into	into	ADP
ftr-406	808	22	capital	capital	NOUN
ftr-406	808	23	gain	gain	NOUN
ftr-406	808	24	if	if	SCONJ
ftr-406	808	25	the	the	DET
ftr-406	808	26	property	property	NOUN
ftr-406	808	27	transferred	transfer	VERB
ftr-406	808	28	would	would	AUX
ftr-406	808	29	have	have	AUX
ftr-406	808	30	generated	generate	VERB
ftr-406	808	31	ordinary	ordinary	ADJ
ftr-406	808	32	income	income	NOUN
ftr-406	808	33	if	if	SCONJ
ftr-406	808	34	sold	sell	VERB
ftr-406	808	35	by	by	ADP
ftr-406	808	36	the	the	DET
ftr-406	808	37	partnership.118	partnership.118	NOUN
ftr-406	808	38	despite	despite	SCONJ
ftr-406	808	39	these	these	DET
ftr-406	808	40	differences	difference	NOUN
ftr-406	808	41	,	,	PUNCT
ftr-406	808	42	kahn	kahn	PROPN
ftr-406	808	43	and	and	CCONJ
ftr-406	808	44	cuenin	cuenin	PROPN
ftr-406	808	45	revert	revert	VERB
ftr-406	808	46	to	to	ADP
ftr-406	808	47	their	their	PRON
ftr-406	808	48	previous	previous	ADJ
ftr-406	808	49	discussion	discussion	NOUN
ftr-406	808	50	that	that	SCONJ
ftr-406	808	51	promoting	promote	VERB
ftr-406	808	52	the	the	DET
ftr-406	808	53	policy	policy	NOUN
ftr-406	808	54	goal	goal	NOUN
ftr-406	808	55	of	of	ADP
ftr-406	808	56	subchapter	subchapter	NOUN
ftr-406	808	57	k	k	PROPN
ftr-406	808	58	to	to	PART
ftr-406	808	59	allow	allow	VERB
ftr-406	808	60	for	for	ADP
ftr-406	808	61	the	the	DET
ftr-406	808	62	non	non	NOUN
ftr-406	808	63	-	-	NOUN
ftr-406	808	64	recognition	recognition	NOUN
ftr-406	808	65	of	of	ADP
ftr-406	808	66	gain	gain	NOUN
ftr-406	808	67	or	or	CCONJ
ftr-406	808	68	loss	loss	NOUN
ftr-406	808	69	on	on	ADP
ftr-406	808	70	distributions	distribution	NOUN
ftr-406	808	71	of	of	ADP
ftr-406	808	72	partnership	partnership	NOUN
ftr-406	808	73	property	property	NOUN
ftr-406	808	74	is	be	AUX
ftr-406	808	75	more	more	ADV
ftr-406	808	76	important	important	ADJ
ftr-406	808	77	than	than	ADP
ftr-406	808	78	the	the	DET
ftr-406	808	79	“	"	PUNCT
ftr-406	808	80	minor	minor	ADJ
ftr-406	808	81	cost	cost	NOUN
ftr-406	808	82	”	"	PUNCT
ftr-406	808	83	associated	associate	VERB
ftr-406	808	84	with	with	ADP
ftr-406	808	85	the	the	DET
ftr-406	808	86	conversion	conversion	NOUN
ftr-406	808	87	of	of	ADP
ftr-406	808	88	ordinary	ordinary	ADJ
ftr-406	808	89	income	income	NOUN
ftr-406	808	90	into	into	ADP
ftr-406	808	91	capital	capital	NOUN
ftr-406	808	92	gain	gain	NOUN
ftr-406	808	93	.	.	PUNCT
ftr-406	809	1	however	however	ADV
ftr-406	809	2	,	,	PUNCT
ftr-406	809	3	in	in	ADP
ftr-406	809	4	dismissing	dismiss	VERB
ftr-406	809	5	this	this	DET
ftr-406	809	6	type	type	NOUN
ftr-406	809	7	of119	of119	NOUN
ftr-406	809	8	potential	potential	NOUN
ftr-406	809	9	for	for	ADP
ftr-406	809	10	abuse	abuse	NOUN
ftr-406	809	11	,	,	PUNCT
ftr-406	809	12	they	they	PRON
ftr-406	809	13	overlook	overlook	VERB
ftr-406	809	14	another	another	DET
ftr-406	809	15	significant	significant	ADJ
ftr-406	809	16	problem	problem	NOUN
ftr-406	809	17	that	that	SCONJ
ftr-406	809	18	their	their	PRON
ftr-406	809	19	proposal	proposal	NOUN
ftr-406	809	20	entails	entail	VERB
ftr-406	809	21	.	.	PUNCT
ftr-406	810	1	unlike	unlike	ADP
ftr-406	810	2	typical	typical	ADJ
ftr-406	810	3	distributions	distribution	NOUN
ftr-406	810	4	of	of	ADP
ftr-406	810	5	partnership	partnership	NOUN
ftr-406	810	6	property	property	NOUN
ftr-406	810	7	,	,	PUNCT
ftr-406	810	8	in	in	ADP
ftr-406	810	9	which	which	PRON
ftr-406	810	10	the	the	DET
ftr-406	810	11	unrecognized	unrecognized	ADJ
ftr-406	810	12	gain	gain	NOUN
ftr-406	810	13	or	or	CCONJ
ftr-406	810	14	loss	loss	NOUN
ftr-406	810	15	is	be	AUX
ftr-406	810	16	preserved	preserve	VERB
ftr-406	810	17	in	in	ADP
ftr-406	810	18	the	the	DET
ftr-406	810	19	property	property	NOUN
ftr-406	810	20	itself	itself	PRON
ftr-406	810	21	,	,	PUNCT
ftr-406	810	22	the	the	DET
ftr-406	810	23	unrecognized	unrecognized	ADJ
ftr-406	810	24	gain	gain	NOUN
ftr-406	810	25	or	or	CCONJ
ftr-406	810	26	loss	loss	NOUN
ftr-406	810	27	in	in	ADP
ftr-406	810	28	the	the	DET
ftr-406	810	29	transferred	transfer	VERB
ftr-406	810	30	property	property	NOUN
ftr-406	810	31	under	under	ADP
ftr-406	810	32	their	their	PRON
ftr-406	810	33	proposal	proposal	NOUN
ftr-406	810	34	is	be	AUX
ftr-406	810	35	transferred	transfer	VERB
ftr-406	810	36	to	to	ADP
ftr-406	810	37	the	the	DET
ftr-406	810	38	partners	partner	NOUN
ftr-406	810	39	’	’	PART
ftr-406	810	40	partnership	partnership	NOUN
ftr-406	810	41	interests	interest	NOUN
ftr-406	810	42	.	.	PUNCT
ftr-406	811	1	in	in	ADP
ftr-406	811	2	addition	addition	NOUN
ftr-406	811	3	,	,	PUNCT
ftr-406	811	4	because	because	SCONJ
ftr-406	811	5	the	the	DET
ftr-406	811	6	transferred	transfer	VERB
ftr-406	811	7	property	property	NOUN
ftr-406	811	8	receives	receive	VERB
ftr-406	811	9	a	a	DET
ftr-406	811	10	fair	fair	ADJ
ftr-406	811	11	market	market	NOUN
ftr-406	811	12	value	value	NOUN
ftr-406	811	13	basis	basis	NOUN
ftr-406	811	14	in	in	ADP
ftr-406	811	15	the	the	DET
ftr-406	811	16	hands	hand	NOUN
ftr-406	811	17	of	of	ADP
ftr-406	811	18	the	the	DET
ftr-406	811	19	recipient	recipient	NOUN
ftr-406	811	20	partner	partner	NOUN
ftr-406	811	21	,	,	PUNCT
ftr-406	811	22	that	that	DET
ftr-406	811	23	partner	partner	NOUN
ftr-406	811	24	can	can	AUX
ftr-406	811	25	subsequently	subsequently	ADV
ftr-406	811	26	deal	deal	VERB
ftr-406	811	27	with	with	ADP
ftr-406	811	28	the	the	DET
ftr-406	811	29	property	property	NOUN
ftr-406	811	30	free	free	ADJ
ftr-406	811	31	of	of	ADP
ftr-406	811	32	any	any	DET
ftr-406	811	33	tax	tax	NOUN
ftr-406	811	34	implications	implication	NOUN
ftr-406	811	35	.	.	PUNCT
ftr-406	812	1	these	these	DET
ftr-406	812	2	two	two	NUM
ftr-406	812	3	facts	fact	NOUN
ftr-406	812	4	,	,	PUNCT
ftr-406	812	5	by	by	ADP
ftr-406	812	6	themselves	themselves	PRON
ftr-406	812	7	,	,	PUNCT
ftr-406	812	8	create	create	VERB
ftr-406	812	9	opportunities	opportunity	NOUN
ftr-406	812	10	for	for	ADP
ftr-406	812	11	abuse	abuse	NOUN
ftr-406	812	12	.	.	PUNCT
ftr-406	813	1	this	this	DET
ftr-406	813	2	problem	problem	NOUN
ftr-406	813	3	can	can	AUX
ftr-406	813	4	be	be	AUX
ftr-406	813	5	illustrated	illustrate	VERB
ftr-406	813	6	through	through	ADP
ftr-406	813	7	the	the	DET
ftr-406	813	8	examples	example	NOUN
ftr-406	813	9	developed	develop	VERB
ftr-406	813	10	by	by	ADP
ftr-406	813	11	kahn	kahn	PROPN
ftr-406	813	12	and	and	CCONJ
ftr-406	813	13	cuenin	cuenin	PROPN
ftr-406	813	14	.	.	PUNCT
ftr-406	814	1	they	they	PRON
ftr-406	814	2	describe	describe	VERB
ftr-406	814	3	a	a	DET
ftr-406	814	4	situation	situation	NOUN
ftr-406	814	5	in	in	ADP
ftr-406	814	6	which	which	PRON
ftr-406	814	7	p	p	X
ftr-406	814	8	,	,	PUNCT
ftr-406	814	9	a	a	DET
ftr-406	814	10	general	general	ADJ
ftr-406	814	11	partnership	partnership	NOUN
ftr-406	814	12	,	,	PUNCT
ftr-406	814	13	has	have	VERB
ftr-406	814	14	three	three	NUM
ftr-406	814	15	equal	equal	ADJ
ftr-406	814	16	partners	partner	NOUN
ftr-406	814	17	,	,	PUNCT
ftr-406	814	18	a	a	DET
ftr-406	814	19	,	,	PUNCT
ftr-406	814	20	b	b	NOUN
ftr-406	814	21	,	,	PUNCT
ftr-406	814	22	and	and	CCONJ
ftr-406	814	23	c.	c.	NOUN
ftr-406	814	24	in	in	ADP
ftr-406	814	25	year	year	NOUN
ftr-406	814	26	1	1	NUM
ftr-406	814	27	,	,	PUNCT
ftr-406	814	28	p	p	PRON
ftr-406	814	29	has	have	VERB
ftr-406	814	30	neither120	neither120	PROPN
ftr-406	814	31	2006	2006	NUM
ftr-406	814	32	]	]	PUNCT
ftr-406	814	33	the	the	DET
ftr-406	814	34	lazarus	lazarus	PROPN
ftr-406	814	35	effect	effect	NOUN
ftr-406	814	36	375	375	NUM
ftr-406	814	37	121	121	NUM
ftr-406	814	38	.	.	PUNCT
ftr-406	815	1	in	in	ADP
ftr-406	815	2	their	their	PRON
ftr-406	815	3	description	description	NOUN
ftr-406	815	4	of	of	ADP
ftr-406	815	5	the	the	DET
ftr-406	815	6	facts	fact	NOUN
ftr-406	815	7	of	of	ADP
ftr-406	815	8	the	the	DET
ftr-406	815	9	example	example	NOUN
ftr-406	815	10	,	,	PUNCT
ftr-406	815	11	kahn	kahn	PROPN
ftr-406	815	12	and	and	CCONJ
ftr-406	815	13	cuenin	cuenin	PROPN
ftr-406	815	14	state	state	NOUN
ftr-406	815	15	that	that	SCONJ
ftr-406	815	16	the	the	DET
ftr-406	815	17	book	book	NOUN
ftr-406	815	18	value	value	NOUN
ftr-406	815	19	of	of	ADP
ftr-406	815	20	each	each	DET
ftr-406	815	21	asset	asset	NOUN
ftr-406	815	22	equals	equal	VERB
ftr-406	815	23	its	its	PRON
ftr-406	815	24	fair	fair	ADJ
ftr-406	815	25	market	market	NOUN
ftr-406	815	26	value	value	NOUN
ftr-406	815	27	.	.	PUNCT
ftr-406	816	1	in	in	ADP
ftr-406	816	2	addition	addition	NOUN
ftr-406	816	3	,	,	PUNCT
ftr-406	816	4	they	they	PRON
ftr-406	816	5	focus	focus	VERB
ftr-406	816	6	on	on	ADP
ftr-406	816	7	the	the	DET
ftr-406	816	8	partners	partner	NOUN
ftr-406	816	9	’	’	PART
ftr-406	816	10	capital	capital	NOUN
ftr-406	816	11	accounts	account	NOUN
ftr-406	816	12	and	and	CCONJ
ftr-406	816	13	assert	assert	VERB
ftr-406	816	14	that	that	SCONJ
ftr-406	816	15	,	,	PUNCT
ftr-406	816	16	because	because	SCONJ
ftr-406	816	17	the	the	DET
ftr-406	816	18	book	book	NOUN
ftr-406	816	19	value	value	NOUN
ftr-406	816	20	of	of	ADP
ftr-406	816	21	each	each	DET
ftr-406	816	22	asset	asset	NOUN
ftr-406	816	23	equals	equal	VERB
ftr-406	816	24	its	its	PRON
ftr-406	816	25	fair	fair	ADJ
ftr-406	816	26	market	market	NOUN
ftr-406	816	27	value	value	NOUN
ftr-406	816	28	,	,	PUNCT
ftr-406	816	29	the	the	DET
ftr-406	816	30	appreciation	appreciation	NOUN
ftr-406	816	31	of	of	ADP
ftr-406	816	32	each	each	DET
ftr-406	816	33	asset	asset	NOUN
ftr-406	816	34	has	have	AUX
ftr-406	816	35	already	already	ADV
ftr-406	816	36	been	be	AUX
ftr-406	816	37	included	include	VERB
ftr-406	816	38	in	in	ADP
ftr-406	816	39	the	the	DET
ftr-406	816	40	partners	partner	NOUN
ftr-406	816	41	’	’	PART
ftr-406	816	42	capital	capital	NOUN
ftr-406	816	43	accounts	account	NOUN
ftr-406	816	44	.	.	PUNCT
ftr-406	817	1	kahn	kahn	PROPN
ftr-406	817	2	and	and	CCONJ
ftr-406	817	3	cuenin	cuenin	PROPN
ftr-406	817	4	may	may	AUX
ftr-406	817	5	have	have	AUX
ftr-406	817	6	made	make	VERB
ftr-406	817	7	the	the	DET
ftr-406	817	8	assumption	assumption	NOUN
ftr-406	817	9	that	that	SCONJ
ftr-406	817	10	the	the	DET
ftr-406	817	11	book	book	NOUN
ftr-406	817	12	value	value	NOUN
ftr-406	817	13	of	of	ADP
ftr-406	817	14	each	each	DET
ftr-406	817	15	asset	asset	NOUN
ftr-406	817	16	equals	equal	VERB
ftr-406	817	17	its	its	PRON
ftr-406	817	18	fair	fair	ADJ
ftr-406	817	19	market	market	NOUN
ftr-406	817	20	value	value	NOUN
ftr-406	817	21	to	to	PART
ftr-406	817	22	simplify	simplify	VERB
ftr-406	817	23	the	the	DET
ftr-406	817	24	explication	explication	NOUN
ftr-406	817	25	of	of	ADP
ftr-406	817	26	their	their	PRON
ftr-406	817	27	analysis	analysis	NOUN
ftr-406	817	28	.	.	PUNCT
ftr-406	818	1	in	in	ADP
ftr-406	818	2	reality	reality	NOUN
ftr-406	818	3	,	,	PUNCT
ftr-406	818	4	this	this	PRON
ftr-406	818	5	would	would	AUX
ftr-406	818	6	be	be	AUX
ftr-406	818	7	a	a	DET
ftr-406	818	8	most	most	ADV
ftr-406	818	9	unusual	unusual	ADJ
ftr-406	818	10	situation	situation	NOUN
ftr-406	818	11	because	because	SCONJ
ftr-406	818	12	capital	capital	NOUN
ftr-406	818	13	accounts	account	NOUN
ftr-406	818	14	are	be	AUX
ftr-406	818	15	not	not	PART
ftr-406	818	16	adjusted	adjust	VERB
ftr-406	818	17	except	except	SCONJ
ftr-406	818	18	as	as	SCONJ
ftr-406	818	19	authorized	authorize	VERB
ftr-406	818	20	under	under	ADP
ftr-406	818	21	the	the	DET
ftr-406	818	22	§	§	ADJ
ftr-406	818	23	704	704	NUM
ftr-406	818	24	regulations	regulation	NOUN
ftr-406	818	25	.	.	PUNCT
ftr-406	819	1	kahn	kahn	PROPN
ftr-406	819	2	and	and	CCONJ
ftr-406	819	3	cuenin	cuenin	PROPN
ftr-406	819	4	state	state	NOUN
ftr-406	819	5	only	only	ADV
ftr-406	819	6	that	that	SCONJ
ftr-406	819	7	“	"	PUNCT
ftr-406	819	8	[	[	X
ftr-406	819	9	u]nder	u]nder	ADP
ftr-406	819	10	certain	certain	ADJ
ftr-406	819	11	specified	specified	ADJ
ftr-406	819	12	circumstances	circumstance	NOUN
ftr-406	819	13	,	,	PUNCT
ftr-406	819	14	the	the	DET
ftr-406	819	15	book	book	NOUN
ftr-406	819	16	value	value	NOUN
ftr-406	819	17	of	of	ADP
ftr-406	819	18	the	the	DET
ftr-406	819	19	partnership	partnership	NOUN
ftr-406	819	20	’s	’s	PART
ftr-406	819	21	assets	asset	NOUN
ftr-406	819	22	and	and	CCONJ
ftr-406	819	23	the	the	DET
ftr-406	819	24	partners	partner	NOUN
ftr-406	819	25	’	'	PUNCT
ftr-406	819	26	capital	capital	NOUN
ftr-406	819	27	accounts	account	NOUN
ftr-406	819	28	can	can	AUX
ftr-406	819	29	be	be	AUX
ftr-406	819	30	written	write	VERB
ftr-406	819	31	up	up	ADP
ftr-406	819	32	or	or	CCONJ
ftr-406	819	33	down	down	ADV
ftr-406	819	34	to	to	PART
ftr-406	819	35	reflect	reflect	VERB
ftr-406	819	36	a	a	DET
ftr-406	819	37	revaluation	revaluation	NOUN
ftr-406	819	38	of	of	ADP
ftr-406	819	39	the	the	DET
ftr-406	819	40	partnership	partnership	NOUN
ftr-406	819	41	’s	’s	PART
ftr-406	819	42	assets	asset	NOUN
ftr-406	819	43	.	.	PUNCT
ftr-406	819	44	”	"	PUNCT
ftr-406	820	1	kahn	kahn	PROPN
ftr-406	820	2	&	&	CCONJ
ftr-406	820	3	cuenin	cuenin	PROPN
ftr-406	820	4	,	,	PUNCT
ftr-406	820	5	supra	supra	PROPN
ftr-406	820	6	note	note	PROPN
ftr-406	820	7	6	6	NUM
ftr-406	820	8	,	,	PUNCT
ftr-406	820	9	at	at	ADP
ftr-406	820	10	428	428	NUM
ftr-406	820	11	,	,	PUNCT
ftr-406	820	12	n.68	n.68	PROPN
ftr-406	820	13	(	(	PUNCT
ftr-406	820	14	citing	cite	VERB
ftr-406	820	15	regs	reg	NOUN
ftr-406	820	16	.	.	PUNCT
ftr-406	821	1	§	§	PROPN
ftr-406	821	2	1.704	1.704	NUM
ftr-406	821	3	-	-	SYM
ftr-406	821	4	1(b)(2)(iv)(f	1(b)(2)(iv)(f	NUM
ftr-406	821	5	)	)	PUNCT
ftr-406	821	6	)	)	PUNCT
ftr-406	821	7	.	.	PUNCT
ftr-406	822	1	while	while	SCONJ
ftr-406	822	2	this	this	DET
ftr-406	822	3	general	general	ADJ
ftr-406	822	4	statement	statement	NOUN
ftr-406	822	5	is	be	AUX
ftr-406	822	6	correct	correct	ADJ
ftr-406	822	7	,	,	PUNCT
ftr-406	822	8	the	the	DET
ftr-406	822	9	difficulty	difficulty	NOUN
ftr-406	822	10	is	be	AUX
ftr-406	822	11	that	that	SCONJ
ftr-406	822	12	a	a	DET
ftr-406	822	13	revaluation	revaluation	NOUN
ftr-406	822	14	of	of	ADP
ftr-406	822	15	all	all	DET
ftr-406	822	16	assets	asset	NOUN
ftr-406	822	17	is	be	AUX
ftr-406	822	18	not	not	PART
ftr-406	822	19	permitted	permit	VERB
ftr-406	822	20	under	under	ADP
ftr-406	822	21	the	the	DET
ftr-406	822	22	circumstances	circumstance	NOUN
ftr-406	822	23	that	that	SCONJ
ftr-406	822	24	they	they	PRON
ftr-406	822	25	are	be	AUX
ftr-406	822	26	addressing	address	VERB
ftr-406	822	27	,	,	PUNCT
ftr-406	822	28	a	a	DET
ftr-406	822	29	distribution	distribution	NOUN
ftr-406	822	30	of	of	ADP
ftr-406	822	31	partnership	partnership	NOUN
ftr-406	822	32	property	property	NOUN
ftr-406	822	33	.	.	PUNCT
ftr-406	823	1	in	in	ADP
ftr-406	823	2	such	such	DET
ftr-406	823	3	a	a	DET
ftr-406	823	4	situation	situation	NOUN
ftr-406	823	5	,	,	PUNCT
ftr-406	823	6	only	only	ADV
ftr-406	823	7	the	the	DET
ftr-406	823	8	book	book	NOUN
ftr-406	823	9	value	value	NOUN
ftr-406	823	10	of	of	ADP
ftr-406	823	11	the	the	DET
ftr-406	823	12	distributed	distribute	VERB
ftr-406	823	13	asset	asset	NOUN
ftr-406	823	14	would	would	AUX
ftr-406	823	15	be	be	AUX
ftr-406	823	16	written	write	VERB
ftr-406	823	17	up	up	ADP
ftr-406	823	18	or	or	CCONJ
ftr-406	823	19	down	down	ADV
ftr-406	823	20	to	to	ADP
ftr-406	823	21	its	its	PRON
ftr-406	823	22	current	current	ADJ
ftr-406	823	23	value	value	NOUN
ftr-406	823	24	.	.	PUNCT
ftr-406	824	1	regs	regs	PROPN
ftr-406	824	2	.	.	PUNCT
ftr-406	825	1	§	§	PROPN
ftr-406	825	2	1.704	1.704	NUM
ftr-406	825	3	-	-	NUM
ftr-406	825	4	1(b)(2)(iv)(f)(5)(ii	1(b)(2)(iv)(f)(5)(ii	NUM
ftr-406	825	5	)	)	PUNCT
ftr-406	825	6	.	.	PUNCT
ftr-406	826	1	a	a	DET
ftr-406	826	2	further	further	ADJ
ftr-406	826	3	difficulty	difficulty	NOUN
ftr-406	826	4	arises	arise	VERB
ftr-406	826	5	because	because	SCONJ
ftr-406	826	6	of	of	ADP
ftr-406	826	7	their	their	PRON
ftr-406	826	8	unique	unique	ADJ
ftr-406	826	9	interpretation	interpretation	NOUN
ftr-406	826	10	that	that	SCONJ
ftr-406	826	11	the	the	DET
ftr-406	826	12	transfer	transfer	NOUN
ftr-406	826	13	of	of	ADP
ftr-406	826	14	the	the	DET
ftr-406	826	15	asset	asset	NOUN
ftr-406	826	16	is	be	AUX
ftr-406	826	17	not	not	PART
ftr-406	826	18	a	a	DET
ftr-406	826	19	distribution	distribution	NOUN
ftr-406	826	20	for	for	ADP
ftr-406	826	21	purposes	purpose	NOUN
ftr-406	826	22	of	of	ADP
ftr-406	826	23	determining	determine	VERB
ftr-406	826	24	the	the	DET
ftr-406	826	25	property	property	NOUN
ftr-406	826	26	’s	’s	PART
ftr-406	826	27	basis	basis	NOUN
ftr-406	826	28	.	.	PUNCT
ftr-406	827	1	thus	thus	ADV
ftr-406	827	2	,	,	PUNCT
ftr-406	827	3	it	it	PRON
ftr-406	827	4	is	be	AUX
ftr-406	827	5	far	far	ADV
ftr-406	827	6	from	from	ADP
ftr-406	827	7	clear	clear	ADJ
ftr-406	827	8	that	that	SCONJ
ftr-406	827	9	any	any	DET
ftr-406	827	10	book	book	NOUN
ftr-406	827	11	up	up	ADV
ftr-406	827	12	would	would	AUX
ftr-406	827	13	be	be	AUX
ftr-406	827	14	available	available	ADJ
ftr-406	827	15	for	for	ADP
ftr-406	827	16	any	any	DET
ftr-406	827	17	asset	asset	NOUN
ftr-406	827	18	under	under	ADP
ftr-406	827	19	their	their	PRON
ftr-406	827	20	interpretation	interpretation	NOUN
ftr-406	827	21	.	.	PUNCT
ftr-406	828	1	confusingly	confusingly	ADV
ftr-406	828	2	,	,	PUNCT
ftr-406	828	3	later	later	ADV
ftr-406	828	4	in	in	ADP
ftr-406	828	5	the	the	DET
ftr-406	828	6	article	article	NOUN
ftr-406	828	7	,	,	PUNCT
ftr-406	828	8	they	they	PRON
ftr-406	828	9	apply	apply	VERB
ftr-406	828	10	their	their	PRON
ftr-406	828	11	analytical	analytical	ADJ
ftr-406	828	12	framework	framework	NOUN
ftr-406	828	13	to	to	ADP
ftr-406	828	14	a	a	DET
ftr-406	828	15	situation	situation	NOUN
ftr-406	828	16	in	in	ADP
ftr-406	828	17	which	which	PRON
ftr-406	828	18	the	the	DET
ftr-406	828	19	book	book	NOUN
ftr-406	828	20	and	and	CCONJ
ftr-406	828	21	fair	fair	ADJ
ftr-406	828	22	market	market	NOUN
ftr-406	828	23	values	value	NOUN
ftr-406	828	24	of	of	ADP
ftr-406	828	25	the	the	DET
ftr-406	828	26	distributed	distribute	VERB
ftr-406	828	27	property	property	NOUN
ftr-406	828	28	differ	differ	VERB
ftr-406	828	29	and	and	CCONJ
ftr-406	828	30	demonstrate	demonstrate	VERB
ftr-406	828	31	that	that	SCONJ
ftr-406	828	32	their	their	PRON
ftr-406	828	33	approach	approach	NOUN
ftr-406	828	34	is	be	AUX
ftr-406	828	35	unaffected	unaffected	ADJ
ftr-406	828	36	.	.	PUNCT
ftr-406	829	1	kahn	kahn	PROPN
ftr-406	829	2	&	&	CCONJ
ftr-406	829	3	cuenin	cuenin	PROPN
ftr-406	829	4	,	,	PUNCT
ftr-406	829	5	supra	supra	PROPN
ftr-406	829	6	note	note	PROPN
ftr-406	829	7	6	6	NUM
ftr-406	829	8	,	,	PUNCT
ftr-406	829	9	at	at	ADP
ftr-406	829	10	433	433	NUM
ftr-406	829	11	-	-	SYM
ftr-406	829	12	35	35	NUM
ftr-406	829	13	.	.	PUNCT
ftr-406	830	1	because	because	SCONJ
ftr-406	830	2	the	the	DET
ftr-406	830	3	use	use	NOUN
ftr-406	830	4	of	of	ADP
ftr-406	830	5	the	the	DET
ftr-406	830	6	partners	partner	NOUN
ftr-406	830	7	’	'	PUNCT
ftr-406	830	8	capital	capital	NOUN
ftr-406	830	9	accounts	account	NOUN
ftr-406	830	10	is	be	AUX
ftr-406	830	11	unnecessary	unnecessary	ADJ
ftr-406	830	12	to	to	ADP
ftr-406	830	13	the	the	DET
ftr-406	830	14	actual	actual	ADJ
ftr-406	830	15	analysis	analysis	NOUN
ftr-406	830	16	,	,	PUNCT
ftr-406	830	17	we	we	PRON
ftr-406	830	18	have	have	AUX
ftr-406	830	19	modified	modify	VERB
ftr-406	830	20	kahn	kahn	NOUN
ftr-406	830	21	and	and	CCONJ
ftr-406	830	22	cuenin	cuenin	PROPN
ftr-406	830	23	’s	’s	PART
ftr-406	830	24	examples	example	NOUN
ftr-406	830	25	and	and	CCONJ
ftr-406	830	26	refer	refer	VERB
ftr-406	830	27	only	only	ADV
ftr-406	830	28	to	to	ADP
ftr-406	830	29	the	the	DET
ftr-406	830	30	bases	basis	NOUN
ftr-406	830	31	and	and	CCONJ
ftr-406	830	32	fair	fair	ADJ
ftr-406	830	33	market	market	NOUN
ftr-406	830	34	values	value	NOUN
ftr-406	830	35	of	of	ADP
ftr-406	830	36	the	the	DET
ftr-406	830	37	partners	partner	NOUN
ftr-406	830	38	’	’	PART
ftr-406	830	39	partnership	partnership	NOUN
ftr-406	830	40	interests	interest	NOUN
ftr-406	830	41	instead	instead	ADV
ftr-406	830	42	of	of	ADP
ftr-406	830	43	referring	refer	VERB
ftr-406	830	44	to	to	ADP
ftr-406	830	45	their	their	PRON
ftr-406	830	46	capital	capital	NOUN
ftr-406	830	47	accounts	account	NOUN
ftr-406	830	48	.	.	PUNCT
ftr-406	831	1	net	net	ADJ
ftr-406	831	2	income	income	NOUN
ftr-406	831	3	nor	nor	CCONJ
ftr-406	831	4	net	net	ADJ
ftr-406	831	5	loss	loss	NOUN
ftr-406	831	6	.	.	PUNCT
ftr-406	832	1	in	in	ADP
ftr-406	832	2	addition	addition	NOUN
ftr-406	832	3	,	,	PUNCT
ftr-406	832	4	the	the	DET
ftr-406	832	5	partnership	partnership	NOUN
ftr-406	832	6	has	have	VERB
ftr-406	832	7	no	no	DET
ftr-406	832	8	liabilities	liability	NOUN
ftr-406	832	9	.	.	PUNCT
ftr-406	833	1	the121	the121	PROPN
ftr-406	833	2	bases	basis	NOUN
ftr-406	833	3	and	and	CCONJ
ftr-406	833	4	fair	fair	ADJ
ftr-406	833	5	market	market	NOUN
ftr-406	833	6	values	value	NOUN
ftr-406	833	7	of	of	ADP
ftr-406	833	8	the	the	DET
ftr-406	833	9	partnership	partnership	NOUN
ftr-406	833	10	’s	’s	PART
ftr-406	833	11	assets	asset	NOUN
ftr-406	833	12	and	and	CCONJ
ftr-406	833	13	the	the	DET
ftr-406	833	14	partners	partner	NOUN
ftr-406	833	15	’	’	PART
ftr-406	833	16	partnership	partnership	NOUN
ftr-406	833	17	interests	interest	NOUN
ftr-406	833	18	are	be	AUX
ftr-406	833	19	as	as	SCONJ
ftr-406	833	20	provided	provide	VERB
ftr-406	833	21	in	in	ADP
ftr-406	833	22	figure	figure	NOUN
ftr-406	833	23	1	1	NUM
ftr-406	833	24	.	.	PUNCT
ftr-406	834	1	each	each	DET
ftr-406	834	2	partner	partner	NOUN
ftr-406	834	3	has	have	VERB
ftr-406	834	4	$	$	SYM
ftr-406	834	5	10,000	10,000	NUM
ftr-406	834	6	of	of	ADP
ftr-406	834	7	gain	gain	NOUN
ftr-406	834	8	inherent	inherent	ADJ
ftr-406	834	9	in	in	ADP
ftr-406	834	10	his	his	PRON
ftr-406	834	11	partnership	partnership	NOUN
ftr-406	834	12	interest	interest	NOUN
ftr-406	834	13	(	(	PUNCT
ftr-406	834	14	$	$	SYM
ftr-406	834	15	30,000	30,000	NUM
ftr-406	834	16	fair	fair	ADJ
ftr-406	834	17	market	market	NOUN
ftr-406	834	18	value	value	NOUN
ftr-406	834	19	minus	minus	ADP
ftr-406	834	20	each	each	DET
ftr-406	834	21	partner	partner	NOUN
ftr-406	834	22	’s	’s	PART
ftr-406	834	23	$	$	SYM
ftr-406	834	24	20,000	20,000	NUM
ftr-406	834	25	outside	outside	ADP
ftr-406	834	26	basis	basis	NOUN
ftr-406	834	27	)	)	PUNCT
ftr-406	834	28	.	.	PUNCT
ftr-406	835	1	figure	figure	NOUN
ftr-406	835	2	1	1	NUM
ftr-406	835	3	partnership	partnership	NOUN
ftr-406	835	4	’s	’s	PART
ftr-406	835	5	assets	asset	NOUN
ftr-406	835	6	and	and	CCONJ
ftr-406	835	7	partners	partner	NOUN
ftr-406	835	8	’	'	PUNCT
ftr-406	835	9	partnership	partnership	NOUN
ftr-406	835	10	interests	interest	NOUN
ftr-406	835	11	prior	prior	ADV
ftr-406	835	12	to	to	ADP
ftr-406	835	13	the	the	DET
ftr-406	835	14	guaranteed	guarantee	VERB
ftr-406	835	15	payment	payment	NOUN
ftr-406	835	16	assets	asset	NOUN
ftr-406	835	17	partnership	partnership	NOUN
ftr-406	835	18	interests	interest	NOUN
ftr-406	835	19	ab	ab	PROPN
ftr-406	835	20	fmv	fmv	PROPN
ftr-406	835	21	ab	ab	PROPN
ftr-406	835	22	fmv	fmv	PROPN
ftr-406	835	23	cash	cash	VERB
ftr-406	835	24	$	$	SYM
ftr-406	835	25	35,000	35,000	NUM
ftr-406	835	26	$	$	SYM
ftr-406	835	27	35,000	35,000	NUM
ftr-406	835	28	a	a	DET
ftr-406	835	29	$	$	SYM
ftr-406	835	30	20,000	20,000	NUM
ftr-406	835	31	$	$	SYM
ftr-406	835	32	30,000	30,000	NUM
ftr-406	835	33	land	land	NOUN
ftr-406	835	34	1	1	NUM
ftr-406	835	35	$	$	SYM
ftr-406	835	36	10,000	10,000	NUM
ftr-406	835	37	$	$	SYM
ftr-406	835	38	25,000	25,000	NUM
ftr-406	835	39	b	b	NUM
ftr-406	835	40	$	$	SYM
ftr-406	835	41	20,000	20,000	NUM
ftr-406	835	42	$	$	SYM
ftr-406	835	43	30,000	30,000	NUM
ftr-406	835	44	land	land	NOUN
ftr-406	835	45	2	2	NUM
ftr-406	835	46	$	$	SYM
ftr-406	835	47	15,000	15,000	NUM
ftr-406	835	48	$	$	SYM
ftr-406	835	49	30,000	30,000	NUM
ftr-406	835	50	c	c	NOUN
ftr-406	835	51	$	$	SYM
ftr-406	835	52	20,000	20,000	NUM
ftr-406	835	53	$	$	SYM
ftr-406	835	54	30,000	30,000	NUM
ftr-406	835	55	total	total	ADJ
ftr-406	835	56	$	$	SYM
ftr-406	835	57	60,000	60,000	NUM
ftr-406	835	58	$	$	SYM
ftr-406	835	59	90,000	90,000	NUM
ftr-406	835	60	total	total	ADJ
ftr-406	835	61	$	$	SYM
ftr-406	835	62	60,000	60,000	NUM
ftr-406	835	63	$	$	SYM
ftr-406	835	64	90,000	90,000	NUM
ftr-406	835	65	on	on	ADP
ftr-406	835	66	december	december	PROPN
ftr-406	835	67	31	31	NUM
ftr-406	835	68	,	,	PUNCT
ftr-406	835	69	year	year	NOUN
ftr-406	835	70	1	1	NUM
ftr-406	835	71	,	,	PUNCT
ftr-406	835	72	p	p	NOUN
ftr-406	835	73	transfers	transfer	NOUN
ftr-406	835	74	land	land	NOUN
ftr-406	835	75	2	2	NUM
ftr-406	835	76	to	to	ADP
ftr-406	835	77	a	a	PRON
ftr-406	835	78	as	as	ADP
ftr-406	835	79	a	a	DET
ftr-406	835	80	guaranteed	guarantee	VERB
ftr-406	835	81	payment	payment	NOUN
ftr-406	835	82	.	.	PUNCT
ftr-406	836	1	under	under	ADP
ftr-406	836	2	kahn	kahn	PROPN
ftr-406	836	3	and	and	CCONJ
ftr-406	836	4	cuenin	cuenin	PROPN
ftr-406	836	5	’s	’s	PART
ftr-406	836	6	proposal	proposal	NOUN
ftr-406	836	7	,	,	PUNCT
ftr-406	836	8	a	a	PRON
ftr-406	836	9	has	have	VERB
ftr-406	836	10	ordinary	ordinary	ADJ
ftr-406	836	11	income	income	NOUN
ftr-406	836	12	of	of	ADP
ftr-406	836	13	$	$	SYM
ftr-406	836	14	30,000	30,000	NUM
ftr-406	836	15	and	and	CCONJ
ftr-406	836	16	takes	take	VERB
ftr-406	836	17	a	a	DET
ftr-406	836	18	basis	basis	NOUN
ftr-406	836	19	in	in	ADP
ftr-406	836	20	land	land	NOUN
ftr-406	836	21	2	2	NUM
ftr-406	836	22	equal	equal	ADJ
ftr-406	836	23	to	to	ADP
ftr-406	836	24	its	its	PRON
ftr-406	836	25	fair	fair	ADJ
ftr-406	836	26	market	market	NOUN
ftr-406	836	27	value	value	NOUN
ftr-406	836	28	,	,	PUNCT
ftr-406	836	29	$	$	SYM
ftr-406	836	30	30,000	30,000	NUM
ftr-406	836	31	.	.	PUNCT
ftr-406	837	1	376	376	NUM
ftr-406	837	2	florida	florida	PROPN
ftr-406	837	3	tax	tax	NOUN
ftr-406	837	4	review	review	NOUN
ftr-406	838	1	[	[	X
ftr-406	838	2	v0l.7:6	v0l.7:6	PROPN
ftr-406	838	3	122	122	NUM
ftr-406	838	4	.	.	PUNCT
ftr-406	839	1	see	see	VERB
ftr-406	839	2	irc	irc	ADV
ftr-406	839	3	§	§	PROPN
ftr-406	839	4	705(a)(2	705(a)(2	NOUN
ftr-406	839	5	)	)	PUNCT
ftr-406	839	6	;	;	PUNCT
ftr-406	839	7	regs	reg	NOUN
ftr-406	839	8	.	.	PUNCT
ftr-406	840	1	§	§	PROPN
ftr-406	840	2	1.705	1.705	NUM
ftr-406	840	3	-	-	PUNCT
ftr-406	840	4	1(a)(3	1(a)(3	NUM
ftr-406	840	5	)	)	PUNCT
ftr-406	840	6	.	.	PUNCT
ftr-406	841	1	123	123	NUM
ftr-406	841	2	.	.	PUNCT
ftr-406	842	1	although	although	SCONJ
ftr-406	842	2	each	each	DET
ftr-406	842	3	partner	partner	NOUN
ftr-406	842	4	continues	continue	VERB
ftr-406	842	5	to	to	PART
ftr-406	842	6	have	have	VERB
ftr-406	842	7	$	$	SYM
ftr-406	842	8	10,000	10,000	NUM
ftr-406	842	9	of	of	ADP
ftr-406	842	10	gain	gain	NOUN
ftr-406	842	11	inherent	inherent	ADJ
ftr-406	842	12	in	in	ADP
ftr-406	842	13	his	his	PRON
ftr-406	842	14	partnership	partnership	NOUN
ftr-406	842	15	interest	interest	NOUN
ftr-406	842	16	,	,	PUNCT
ftr-406	842	17	the	the	DET
ftr-406	842	18	distribution	distribution	NOUN
ftr-406	842	19	of	of	ADP
ftr-406	842	20	partnership	partnership	NOUN
ftr-406	842	21	property	property	NOUN
ftr-406	842	22	that	that	PRON
ftr-406	842	23	would	would	AUX
ftr-406	842	24	have	have	AUX
ftr-406	842	25	resulted	result	VERB
ftr-406	842	26	in	in	ADP
ftr-406	842	27	ordinary	ordinary	ADJ
ftr-406	842	28	income	income	NOUN
ftr-406	842	29	to	to	ADP
ftr-406	842	30	the	the	DET
ftr-406	842	31	partnership	partnership	NOUN
ftr-406	842	32	if	if	SCONJ
ftr-406	842	33	sold	sell	VERB
ftr-406	842	34	will	will	AUX
ftr-406	842	35	result	result	VERB
ftr-406	842	36	in	in	ADP
ftr-406	842	37	the	the	DET
ftr-406	842	38	conversion	conversion	NOUN
ftr-406	842	39	of	of	ADP
ftr-406	842	40	what	what	PRON
ftr-406	842	41	would	would	AUX
ftr-406	842	42	have	have	AUX
ftr-406	842	43	been	be	AUX
ftr-406	842	44	ordinary	ordinary	ADJ
ftr-406	842	45	income	income	NOUN
ftr-406	842	46	into	into	ADP
ftr-406	842	47	capital	capital	NOUN
ftr-406	842	48	gain	gain	NOUN
ftr-406	842	49	on	on	ADP
ftr-406	842	50	the	the	DET
ftr-406	842	51	sale	sale	NOUN
ftr-406	842	52	of	of	ADP
ftr-406	842	53	the	the	DET
ftr-406	842	54	partnership	partnership	NOUN
ftr-406	842	55	interest	interest	NOUN
ftr-406	842	56	.	.	PUNCT
ftr-406	843	1	see	see	VERB
ftr-406	843	2	supra	supra	ADJ
ftr-406	843	3	text	text	NOUN
ftr-406	843	4	accompanying	accompanying	ADJ
ftr-406	843	5	notes	note	VERB
ftr-406	843	6	95	95	NUM
ftr-406	843	7	-	-	SYM
ftr-406	843	8	108	108	NUM
ftr-406	843	9	.	.	PUNCT
ftr-406	844	1	124	124	NUM
ftr-406	844	2	.	.	PUNCT
ftr-406	845	1	see	see	VERB
ftr-406	845	2	kahn	kahn	PROPN
ftr-406	845	3	&	&	CCONJ
ftr-406	845	4	cuenin	cuenin	PROPN
ftr-406	845	5	,	,	PUNCT
ftr-406	845	6	supra	supra	PROPN
ftr-406	845	7	note	note	PROPN
ftr-406	845	8	6	6	NUM
ftr-406	845	9	,	,	PUNCT
ftr-406	845	10	at	at	ADP
ftr-406	845	11	432	432	NUM
ftr-406	845	12	.	.	PUNCT
ftr-406	846	1	125	125	NUM
ftr-406	846	2	.	.	PUNCT
ftr-406	846	3	see	see	VERB
ftr-406	846	4	irc	irc	PROPN
ftr-406	846	5	§	§	PROPN
ftr-406	846	6	705(a	705(a	PROPN
ftr-406	846	7	)	)	PUNCT
ftr-406	846	8	;	;	PUNCT
ftr-406	846	9	regs	reg	NOUN
ftr-406	846	10	.	.	PUNCT
ftr-406	847	1	§	§	PROPN
ftr-406	847	2	1.705	1.705	NUM
ftr-406	847	3	-	-	SYM
ftr-406	847	4	1(a	1(a	NUM
ftr-406	847	5	)	)	PUNCT
ftr-406	847	6	.	.	PUNCT
ftr-406	848	1	126	126	NUM
ftr-406	848	2	.	.	PUNCT
ftr-406	849	1	the	the	DET
ftr-406	849	2	character	character	NOUN
ftr-406	849	3	of	of	ADP
ftr-406	849	4	this	this	DET
ftr-406	849	5	gain	gain	NOUN
ftr-406	849	6	would	would	AUX
ftr-406	849	7	be	be	AUX
ftr-406	849	8	based	base	VERB
ftr-406	849	9	on	on	ADP
ftr-406	849	10	the	the	DET
ftr-406	849	11	type	type	NOUN
ftr-406	849	12	of	of	ADP
ftr-406	849	13	property	property	NOUN
ftr-406	849	14	transferred	transfer	VERB
ftr-406	849	15	to	to	ADP
ftr-406	849	16	a	a	PRON
ftr-406	849	17	in	in	ADP
ftr-406	849	18	satisfaction	satisfaction	NOUN
ftr-406	849	19	of	of	ADP
ftr-406	849	20	the	the	DET
ftr-406	849	21	guaranteed	guarantee	VERB
ftr-406	849	22	payment	payment	NOUN
ftr-406	849	23	.	.	PUNCT
ftr-406	850	1	thus	thus	ADV
ftr-406	850	2	,	,	PUNCT
ftr-406	850	3	this	this	DET
ftr-406	850	4	approach	approach	NOUN
ftr-406	850	5	would	would	AUX
ftr-406	850	6	not	not	PART
ftr-406	850	7	result	result	VERB
ftr-406	850	8	in	in	ADP
ftr-406	850	9	a	a	DET
ftr-406	850	10	potential	potential	ADJ
ftr-406	850	11	shift	shift	NOUN
ftr-406	850	12	of	of	ADP
ftr-406	850	13	the	the	DET
ftr-406	850	14	character	character	NOUN
ftr-406	850	15	of	of	ADP
ftr-406	850	16	gain	gain	NOUN
ftr-406	850	17	realized	realize	VERB
ftr-406	850	18	by	by	ADP
ftr-406	850	19	the	the	DET
ftr-406	850	20	partners	partner	NOUN
ftr-406	850	21	on	on	ADP
ftr-406	850	22	the	the	DET
ftr-406	850	23	disposition	disposition	NOUN
ftr-406	850	24	of	of	ADP
ftr-406	850	25	their	their	PRON
ftr-406	850	26	partnership	partnership	NOUN
ftr-406	850	27	interests	interest	NOUN
ftr-406	850	28	as	as	ADP
ftr-406	850	29	compared	compare	VERB
ftr-406	850	30	with	with	ADP
ftr-406	850	31	the	the	DET
ftr-406	850	32	approach	approach	NOUN
ftr-406	850	33	proposed	propose	VERB
ftr-406	850	34	by	by	ADP
ftr-406	850	35	kahn	kahn	PROPN
ftr-406	850	36	and	and	CCONJ
ftr-406	850	37	cuenin	cuenin	PROPN
ftr-406	850	38	.	.	PUNCT
ftr-406	851	1	see	see	VERB
ftr-406	851	2	supra	supra	PROPN
ftr-406	851	3	note	note	PROPN
ftr-406	851	4	123	123	NUM
ftr-406	851	5	.	.	PUNCT
ftr-406	852	1	in	in	ADP
ftr-406	852	2	addition	addition	NOUN
ftr-406	852	3	,	,	PUNCT
ftr-406	852	4	p	p	NOUN
ftr-406	852	5	is	be	AUX
ftr-406	852	6	allowed	allow	VERB
ftr-406	852	7	a	a	DET
ftr-406	852	8	deduction	deduction	NOUN
ftr-406	852	9	of	of	ADP
ftr-406	852	10	$	$	SYM
ftr-406	852	11	30,000	30,000	NUM
ftr-406	852	12	.	.	PUNCT
ftr-406	853	1	the	the	DET
ftr-406	853	2	deduction	deduction	NOUN
ftr-406	853	3	reduces	reduce	VERB
ftr-406	853	4	each	each	DET
ftr-406	853	5	partner	partner	NOUN
ftr-406	853	6	’s	’s	PART
ftr-406	853	7	outside	outside	ADJ
ftr-406	853	8	basis	basis	NOUN
ftr-406	853	9	by	by	ADP
ftr-406	853	10	$	$	SYM
ftr-406	853	11	10,000	10,000	NUM
ftr-406	853	12	.	.	PUNCT
ftr-406	854	1	as	as	ADP
ftr-406	854	2	a	a	DET
ftr-406	854	3	result	result	NOUN
ftr-406	854	4	,	,	PUNCT
ftr-406	854	5	the	the	DET
ftr-406	854	6	bases	basis	NOUN
ftr-406	854	7	and	and	CCONJ
ftr-406	854	8	fair	fair	ADJ
ftr-406	854	9	market122	market122	PROPN
ftr-406	854	10	values	value	NOUN
ftr-406	854	11	of	of	ADP
ftr-406	854	12	the	the	DET
ftr-406	854	13	partnership	partnership	NOUN
ftr-406	854	14	’s	’s	PART
ftr-406	854	15	assets	asset	NOUN
ftr-406	854	16	and	and	CCONJ
ftr-406	854	17	the	the	DET
ftr-406	854	18	partners	partner	NOUN
ftr-406	854	19	’	’	PART
ftr-406	854	20	partnership	partnership	NOUN
ftr-406	854	21	interests	interest	NOUN
ftr-406	854	22	are	be	AUX
ftr-406	854	23	as	as	SCONJ
ftr-406	854	24	provided	provide	VERB
ftr-406	854	25	in	in	ADP
ftr-406	854	26	figure	figure	NOUN
ftr-406	854	27	2	2	NUM
ftr-406	854	28	.	.	PUNCT
ftr-406	855	1	as	as	SCONJ
ftr-406	855	2	can	can	AUX
ftr-406	855	3	be	be	AUX
ftr-406	855	4	seen	see	VERB
ftr-406	855	5	,	,	PUNCT
ftr-406	855	6	each	each	DET
ftr-406	855	7	partner	partner	NOUN
ftr-406	855	8	continues	continue	VERB
ftr-406	855	9	to	to	PART
ftr-406	855	10	have	have	VERB
ftr-406	855	11	$	$	SYM
ftr-406	855	12	10,000	10,000	NUM
ftr-406	855	13	of	of	ADP
ftr-406	855	14	gain	gain	NOUN
ftr-406	855	15	inherent	inherent	ADJ
ftr-406	855	16	in	in	ADP
ftr-406	855	17	his	his	PRON
ftr-406	855	18	partnership	partnership	NOUN
ftr-406	855	19	interest	interest	NOUN
ftr-406	855	20	(	(	PUNCT
ftr-406	855	21	$	$	SYM
ftr-406	855	22	20,000	20,000	NUM
ftr-406	855	23	fair	fair	ADJ
ftr-406	855	24	market	market	NOUN
ftr-406	855	25	value	value	NOUN
ftr-406	855	26	minus	minus	CCONJ
ftr-406	855	27	$	$	SYM
ftr-406	855	28	10,000	10,000	NUM
ftr-406	855	29	outside	outside	ADJ
ftr-406	855	30	basis).123	basis).123	NOUN
ftr-406	855	31	figure	figure	VERB
ftr-406	855	32	2	2	NUM
ftr-406	855	33	partnership	partnership	NOUN
ftr-406	855	34	’s	’s	PART
ftr-406	855	35	assets	asset	NOUN
ftr-406	855	36	and	and	CCONJ
ftr-406	855	37	partners	partner	NOUN
ftr-406	855	38	’	'	PUNCT
ftr-406	855	39	partnership	partnership	NOUN
ftr-406	855	40	interests	interest	NOUN
ftr-406	855	41	under	under	ADP
ftr-406	855	42	kahn	kahn	PROPN
ftr-406	855	43	and	and	CCONJ
ftr-406	855	44	cuenin	cuenin	PROPN
ftr-406	855	45	’s	’s	PART
ftr-406	855	46	approach	approach	NOUN
ftr-406	855	47	assets	asset	NOUN
ftr-406	855	48	partnership	partnership	NOUN
ftr-406	855	49	interests	interest	NOUN
ftr-406	855	50	ab	ab	PROPN
ftr-406	855	51	fmv	fmv	PROPN
ftr-406	855	52	ab	ab	PROPN
ftr-406	855	53	fmv	fmv	PROPN
ftr-406	855	54	cash	cash	VERB
ftr-406	855	55	$	$	SYM
ftr-406	855	56	35,000	35,000	NUM
ftr-406	855	57	$	$	SYM
ftr-406	855	58	35,000	35,000	NUM
ftr-406	855	59	a	a	DET
ftr-406	855	60	$	$	SYM
ftr-406	855	61	10,000	10,000	NUM
ftr-406	855	62	$	$	SYM
ftr-406	855	63	20,000	20,000	NUM
ftr-406	855	64	land	land	NOUN
ftr-406	855	65	1	1	NUM
ftr-406	855	66	$	$	SYM
ftr-406	855	67	10,000	10,000	NUM
ftr-406	855	68	$	$	SYM
ftr-406	855	69	25,000	25,000	NUM
ftr-406	855	70	b	b	NUM
ftr-406	855	71	$	$	SYM
ftr-406	855	72	10,000	10,000	NUM
ftr-406	855	73	$	$	SYM
ftr-406	855	74	20,000	20,000	NUM
ftr-406	855	75	total	total	NOUN
ftr-406	855	76	$	$	SYM
ftr-406	855	77	45,000	45,000	NUM
ftr-406	855	78	$	$	SYM
ftr-406	855	79	60,000	60,000	NUM
ftr-406	855	80	c	c	NOUN
ftr-406	855	81	$	$	SYM
ftr-406	855	82	10,000	10,000	NUM
ftr-406	855	83	$	$	SYM
ftr-406	855	84	20,000	20,000	NUM
ftr-406	855	85	total	total	ADJ
ftr-406	855	86	$	$	SYM
ftr-406	855	87	30,000	30,000	NUM
ftr-406	855	88	$	$	SYM
ftr-406	855	89	60,000	60,000	NUM
ftr-406	855	90	if	if	SCONJ
ftr-406	855	91	the	the	DET
ftr-406	855	92	guaranteed	guarantee	VERB
ftr-406	855	93	payment	payment	NOUN
ftr-406	855	94	is	be	AUX
ftr-406	855	95	treated	treat	VERB
ftr-406	855	96	as	as	ADP
ftr-406	855	97	a	a	DET
ftr-406	855	98	payment	payment	NOUN
ftr-406	855	99	to	to	ADP
ftr-406	855	100	a	a	DET
ftr-406	855	101	third	third	ADJ
ftr-406	855	102	party	party	NOUN
ftr-406	855	103	,	,	PUNCT
ftr-406	855	104	the	the	DET
ftr-406	855	105	results	result	NOUN
ftr-406	855	106	are	be	AUX
ftr-406	855	107	different	different	ADJ
ftr-406	855	108	.	.	PUNCT
ftr-406	856	1	as	as	ADP
ftr-406	856	2	under	under	ADP
ftr-406	856	3	the	the	DET
ftr-406	856	4	kahn	kahn	NOUN
ftr-406	856	5	and	and	CCONJ
ftr-406	856	6	cuenin	cuenin	PROPN
ftr-406	856	7	proposal	proposal	NOUN
ftr-406	856	8	,	,	PUNCT
ftr-406	856	9	a	a	DET
ftr-406	856	10	has124	has124	PROPN
ftr-406	856	11	ordinary	ordinary	ADJ
ftr-406	856	12	income	income	NOUN
ftr-406	856	13	of	of	ADP
ftr-406	856	14	$	$	SYM
ftr-406	856	15	30,000	30,000	NUM
ftr-406	857	1	and	and	CCONJ
ftr-406	857	2	takes	take	VERB
ftr-406	857	3	a	a	DET
ftr-406	857	4	basis	basis	NOUN
ftr-406	857	5	in	in	ADP
ftr-406	857	6	land	land	NOUN
ftr-406	857	7	2	2	NUM
ftr-406	857	8	equal	equal	ADJ
ftr-406	857	9	to	to	ADP
ftr-406	857	10	its	its	PRON
ftr-406	857	11	fair	fair	ADJ
ftr-406	857	12	market	market	NOUN
ftr-406	857	13	value	value	NOUN
ftr-406	857	14	,	,	PUNCT
ftr-406	857	15	$	$	SYM
ftr-406	857	16	30,000	30,000	NUM
ftr-406	857	17	.	.	PUNCT
ftr-406	858	1	however	however	ADV
ftr-406	858	2	,	,	PUNCT
ftr-406	858	3	p	p	NOUN
ftr-406	858	4	recognizes	recognize	VERB
ftr-406	858	5	$	$	SYM
ftr-406	858	6	15,000	15,000	NUM
ftr-406	858	7	of	of	ADP
ftr-406	858	8	gain	gain	NOUN
ftr-406	858	9	on	on	ADP
ftr-406	858	10	the	the	DET
ftr-406	858	11	transfer	transfer	NOUN
ftr-406	858	12	and	and	CCONJ
ftr-406	858	13	is	be	AUX
ftr-406	858	14	allowed	allow	VERB
ftr-406	858	15	a	a	DET
ftr-406	858	16	deduction	deduction	NOUN
ftr-406	858	17	of	of	ADP
ftr-406	858	18	$	$	SYM
ftr-406	858	19	30,000	30,000	NUM
ftr-406	858	20	.	.	PUNCT
ftr-406	859	1	each	each	DET
ftr-406	859	2	partner	partner	NOUN
ftr-406	859	3	is	be	AUX
ftr-406	859	4	allocated	allocate	VERB
ftr-406	859	5	a	a	DET
ftr-406	859	6	net	net	ADJ
ftr-406	859	7	deduction	deduction	NOUN
ftr-406	859	8	of	of	ADP
ftr-406	859	9	$	$	SYM
ftr-406	859	10	5,000	5,000	NUM
ftr-406	859	11	because	because	SCONJ
ftr-406	859	12	the	the	DET
ftr-406	859	13	recognized	recognize	VERB
ftr-406	859	14	gain	gain	NOUN
ftr-406	859	15	increases	increase	VERB
ftr-406	859	16	each	each	DET
ftr-406	859	17	partner	partner	NOUN
ftr-406	859	18	’s	’s	PART
ftr-406	859	19	outside	outside	ADJ
ftr-406	859	20	basis	basis	NOUN
ftr-406	859	21	by	by	ADP
ftr-406	859	22	$	$	SYM
ftr-406	859	23	5,000	5,000	NUM
ftr-406	859	24	while	while	SCONJ
ftr-406	859	25	the	the	DET
ftr-406	859	26	deduction	deduction	NOUN
ftr-406	859	27	reduces	reduce	VERB
ftr-406	859	28	each	each	DET
ftr-406	859	29	partner	partner	NOUN
ftr-406	859	30	’s	’s	PART
ftr-406	859	31	outside	outside	ADJ
ftr-406	859	32	basis	basis	NOUN
ftr-406	859	33	by	by	ADP
ftr-406	859	34	$	$	SYM
ftr-406	859	35	10,000	10,000	NUM
ftr-406	859	36	.	.	PUNCT
ftr-406	860	1	as	as	ADP
ftr-406	860	2	a	a	DET
ftr-406	860	3	result	result	NOUN
ftr-406	860	4	,	,	PUNCT
ftr-406	860	5	the	the	DET
ftr-406	860	6	bases	basis	NOUN
ftr-406	860	7	and	and	CCONJ
ftr-406	860	8	fair	fair	ADJ
ftr-406	860	9	market	market	NOUN
ftr-406	860	10	values	value	NOUN
ftr-406	860	11	of	of	ADP
ftr-406	860	12	the125	the125	PROPN
ftr-406	860	13	partnership	partnership	NOUN
ftr-406	860	14	’s	’s	PART
ftr-406	860	15	assets	asset	NOUN
ftr-406	860	16	and	and	CCONJ
ftr-406	860	17	the	the	DET
ftr-406	860	18	partners	partner	NOUN
ftr-406	860	19	’	’	PART
ftr-406	860	20	partnership	partnership	NOUN
ftr-406	860	21	interests	interest	NOUN
ftr-406	860	22	are	be	AUX
ftr-406	860	23	as	as	SCONJ
ftr-406	860	24	provided	provide	VERB
ftr-406	860	25	in	in	ADP
ftr-406	860	26	figure	figure	NOUN
ftr-406	860	27	3	3	NUM
ftr-406	860	28	.	.	PUNCT
ftr-406	861	1	as	as	SCONJ
ftr-406	861	2	can	can	AUX
ftr-406	861	3	be	be	AUX
ftr-406	861	4	seen	see	VERB
ftr-406	861	5	,	,	PUNCT
ftr-406	861	6	each	each	DET
ftr-406	861	7	partner	partner	NOUN
ftr-406	861	8	has	have	VERB
ftr-406	861	9	only	only	ADV
ftr-406	861	10	$	$	SYM
ftr-406	861	11	5,000	5,000	NUM
ftr-406	861	12	of	of	ADP
ftr-406	861	13	gain	gain	NOUN
ftr-406	861	14	inherent	inherent	ADJ
ftr-406	861	15	in	in	ADP
ftr-406	861	16	his	his	PRON
ftr-406	861	17	partnership	partnership	NOUN
ftr-406	861	18	interest	interest	NOUN
ftr-406	861	19	(	(	PUNCT
ftr-406	861	20	$	$	SYM
ftr-406	861	21	20,000	20,000	NUM
ftr-406	861	22	fair	fair	ADJ
ftr-406	861	23	market	market	NOUN
ftr-406	861	24	value	value	NOUN
ftr-406	861	25	minus	minus	CCONJ
ftr-406	861	26	$	$	SYM
ftr-406	861	27	15,000	15,000	NUM
ftr-406	861	28	outside	outside	ADJ
ftr-406	861	29	basis	basis	NOUN
ftr-406	861	30	)	)	PUNCT
ftr-406	861	31	.	.	PUNCT
ftr-406	862	1	this	this	PRON
ftr-406	862	2	reflects	reflect	VERB
ftr-406	862	3	the	the	DET
ftr-406	862	4	fact	fact	NOUN
ftr-406	862	5	that	that	SCONJ
ftr-406	862	6	each	each	DET
ftr-406	862	7	partner	partner	NOUN
ftr-406	862	8	has	have	AUX
ftr-406	862	9	already	already	ADV
ftr-406	862	10	accounted	account	VERB
ftr-406	862	11	for	for	ADP
ftr-406	862	12	$	$	SYM
ftr-406	862	13	5,000	5,000	NUM
ftr-406	862	14	of	of	ADP
ftr-406	862	15	gain	gain	NOUN
ftr-406	862	16	attributable	attributable	ADJ
ftr-406	862	17	to	to	ADP
ftr-406	862	18	the	the	DET
ftr-406	862	19	property	property	NOUN
ftr-406	862	20	transferred	transfer	VERB
ftr-406	862	21	to	to	AUX
ftr-406	862	22	partner	partner	VERB
ftr-406	862	23	a.	a.	NOUN
ftr-406	862	24	as	as	SCONJ
ftr-406	862	25	compared	compare	VERB
ftr-406	862	26	to126	to126	NOUN
ftr-406	862	27	2006	2006	NUM
ftr-406	862	28	]	]	PUNCT
ftr-406	862	29	the	the	DET
ftr-406	862	30	lazarus	lazarus	PROPN
ftr-406	862	31	effect	effect	PROPN
ftr-406	862	32	377	377	NUM
ftr-406	862	33	127	127	NUM
ftr-406	862	34	.	.	PUNCT
ftr-406	863	1	kahn	kahn	PROPN
ftr-406	863	2	and	and	CCONJ
ftr-406	863	3	cuenin	cuenin	NOUN
ftr-406	863	4	acknowledge	acknowledge	VERB
ftr-406	863	5	the	the	DET
ftr-406	863	6	fact	fact	NOUN
ftr-406	863	7	that	that	SCONJ
ftr-406	863	8	“	"	PUNCT
ftr-406	863	9	[	[	X
ftr-406	863	10	i]deally	i]deally	ADV
ftr-406	863	11	,	,	PUNCT
ftr-406	863	12	a	a	DET
ftr-406	863	13	partner	partner	NOUN
ftr-406	863	14	’s	’s	PART
ftr-406	863	15	share	share	NOUN
ftr-406	863	16	of	of	ADP
ftr-406	863	17	the	the	DET
ftr-406	863	18	net	net	ADJ
ftr-406	863	19	unrealized	unrealized	ADJ
ftr-406	863	20	appreciation	appreciation	NOUN
ftr-406	863	21	of	of	ADP
ftr-406	863	22	properties	property	NOUN
ftr-406	863	23	held	hold	VERB
ftr-406	863	24	by	by	ADP
ftr-406	863	25	the	the	DET
ftr-406	863	26	partnership	partnership	NOUN
ftr-406	863	27	should	should	AUX
ftr-406	863	28	be	be	AUX
ftr-406	863	29	the	the	DET
ftr-406	863	30	same	same	ADJ
ftr-406	863	31	as	as	ADP
ftr-406	863	32	the	the	DET
ftr-406	863	33	appreciation	appreciation	NOUN
ftr-406	863	34	of	of	ADP
ftr-406	863	35	the	the	DET
ftr-406	863	36	partner	partner	NOUN
ftr-406	863	37	’s	’s	PART
ftr-406	863	38	interest	interest	NOUN
ftr-406	863	39	in	in	ADP
ftr-406	863	40	the	the	DET
ftr-406	863	41	partnership	partnership	NOUN
ftr-406	863	42	.	.	PUNCT
ftr-406	863	43	.	.	PUNCT
ftr-406	863	44	.	.	PUNCT
ftr-406	863	45	.	.	PUNCT
ftr-406	863	46	”	"	PUNCT
ftr-406	864	1	but	but	CCONJ
ftr-406	864	2	note	note	VERB
ftr-406	864	3	that	that	SCONJ
ftr-406	864	4	this	this	DET
ftr-406	864	5	situation	situation	NOUN
ftr-406	864	6	will	will	AUX
ftr-406	864	7	not	not	PART
ftr-406	864	8	always	always	ADV
ftr-406	864	9	exist	exist	VERB
ftr-406	864	10	as	as	ADP
ftr-406	864	11	a	a	DET
ftr-406	864	12	result	result	NOUN
ftr-406	864	13	of	of	ADP
ftr-406	864	14	§	§	PROPN
ftr-406	864	15	§	§	PROPN
ftr-406	864	16	734(a	734(a	PROPN
ftr-406	864	17	)	)	PUNCT
ftr-406	864	18	and	and	CCONJ
ftr-406	864	19	743(a	743(a	NUM
ftr-406	864	20	)	)	PUNCT
ftr-406	864	21	.	.	PUNCT
ftr-406	865	1	kahn	kahn	PROPN
ftr-406	865	2	&	&	CCONJ
ftr-406	865	3	cuenin	cuenin	PROPN
ftr-406	865	4	,	,	PUNCT
ftr-406	865	5	supra	supra	PROPN
ftr-406	865	6	note	note	PROPN
ftr-406	865	7	6	6	NUM
ftr-406	865	8	,	,	PUNCT
ftr-406	865	9	at	at	ADP
ftr-406	865	10	430	430	NUM
ftr-406	865	11	.	.	PUNCT
ftr-406	866	1	unfortunately	unfortunately	ADV
ftr-406	866	2	,	,	PUNCT
ftr-406	866	3	the	the	DET
ftr-406	866	4	adoption	adoption	NOUN
ftr-406	866	5	of	of	ADP
ftr-406	866	6	kahn	kahn	PROPN
ftr-406	866	7	and	and	CCONJ
ftr-406	866	8	cuenin	cuenin	PROPN
ftr-406	866	9	’s	’s	PART
ftr-406	866	10	approach	approach	NOUN
ftr-406	866	11	will	will	AUX
ftr-406	866	12	create	create	VERB
ftr-406	866	13	yet	yet	ADV
ftr-406	866	14	another	another	DET
ftr-406	866	15	situation	situation	NOUN
ftr-406	866	16	in	in	ADP
ftr-406	866	17	which	which	PRON
ftr-406	866	18	the	the	DET
ftr-406	866	19	tax	tax	NOUN
ftr-406	866	20	results	result	NOUN
ftr-406	866	21	will	will	AUX
ftr-406	866	22	diverge	diverge	VERB
ftr-406	866	23	from	from	ADP
ftr-406	866	24	the	the	DET
ftr-406	866	25	ideal	ideal	NOUN
ftr-406	866	26	.	.	PUNCT
ftr-406	867	1	kahn	kahn	PROPN
ftr-406	867	2	and	and	CCONJ
ftr-406	867	3	cuenin	cuenin	PROPN
ftr-406	867	4	will	will	AUX
ftr-406	867	5	have	have	VERB
ftr-406	867	6	difficulty	difficulty	NOUN
ftr-406	867	7	in	in	ADP
ftr-406	867	8	claiming	claim	VERB
ftr-406	867	9	that	that	SCONJ
ftr-406	867	10	the	the	DET
ftr-406	867	11	imbalance	imbalance	NOUN
ftr-406	867	12	between	between	ADP
ftr-406	867	13	the	the	DET
ftr-406	867	14	partners	partner	NOUN
ftr-406	867	15	’	'	PUNCT
ftr-406	867	16	aggregate	aggregate	VERB
ftr-406	867	17	outside	outside	ADJ
ftr-406	867	18	bases	basis	NOUN
ftr-406	867	19	and	and	CCONJ
ftr-406	867	20	the	the	DET
ftr-406	867	21	aggregate	aggregate	ADJ
ftr-406	867	22	inside	inside	ADJ
ftr-406	867	23	bases	basis	NOUN
ftr-406	867	24	of	of	ADP
ftr-406	867	25	the	the	DET
ftr-406	867	26	partnership	partnership	NOUN
ftr-406	867	27	’s	’s	PART
ftr-406	867	28	assets	asset	NOUN
ftr-406	867	29	could	could	AUX
ftr-406	867	30	be	be	AUX
ftr-406	867	31	cured	cure	VERB
ftr-406	867	32	through	through	ADP
ftr-406	867	33	an	an	DET
ftr-406	867	34	adjustment	adjustment	NOUN
ftr-406	867	35	to	to	ADP
ftr-406	867	36	the	the	DET
ftr-406	867	37	bases	basis	NOUN
ftr-406	867	38	of	of	ADP
ftr-406	867	39	the	the	DET
ftr-406	867	40	partnership	partnership	NOUN
ftr-406	867	41	’s	’s	PART
ftr-406	867	42	assets	asset	NOUN
ftr-406	867	43	under	under	ADP
ftr-406	867	44	§	§	PROPN
ftr-406	867	45	734	734	NUM
ftr-406	867	46	if	if	SCONJ
ftr-406	867	47	the	the	DET
ftr-406	867	48	partnership	partnership	NOUN
ftr-406	867	49	files	file	VERB
ftr-406	867	50	a	a	DET
ftr-406	867	51	timely	timely	ADJ
ftr-406	867	52	election	election	NOUN
ftr-406	867	53	under	under	ADP
ftr-406	867	54	§	§	PROPN
ftr-406	867	55	754	754	NUM
ftr-406	867	56	.	.	PUNCT
ftr-406	868	1	this	this	PRON
ftr-406	868	2	is	be	AUX
ftr-406	868	3	because	because	SCONJ
ftr-406	868	4	an	an	DET
ftr-406	868	5	adjustment	adjustment	NOUN
ftr-406	868	6	under	under	ADP
ftr-406	868	7	§	§	PROPN
ftr-406	868	8	734	734	NUM
ftr-406	868	9	is	be	AUX
ftr-406	868	10	available	available	ADJ
ftr-406	868	11	only	only	ADV
ftr-406	868	12	if	if	SCONJ
ftr-406	868	13	the	the	DET
ftr-406	868	14	distributee	distributee	NOUN
ftr-406	868	15	partner	partner	NOUN
ftr-406	868	16	recognizes	recognize	VERB
ftr-406	868	17	gain	gain	NOUN
ftr-406	868	18	or	or	CCONJ
ftr-406	868	19	loss	loss	NOUN
ftr-406	868	20	under	under	ADP
ftr-406	868	21	§	§	PROPN
ftr-406	868	22	731(a)(1	731(a)(1	NUM
ftr-406	868	23	)	)	PUNCT
ftr-406	868	24	or	or	CCONJ
ftr-406	868	25	§	§	PROPN
ftr-406	868	26	731(a)(2	731(a)(2	NUM
ftr-406	868	27	)	)	PUNCT
ftr-406	868	28	as	as	ADP
ftr-406	868	29	a	a	DET
ftr-406	868	30	result	result	NOUN
ftr-406	868	31	of	of	ADP
ftr-406	868	32	the	the	DET
ftr-406	868	33	distribution	distribution	NOUN
ftr-406	868	34	or	or	CCONJ
ftr-406	868	35	the	the	DET
ftr-406	868	36	basis	basis	NOUN
ftr-406	868	37	of	of	ADP
ftr-406	868	38	the	the	DET
ftr-406	868	39	distributed	distribute	VERB
ftr-406	868	40	property	property	NOUN
ftr-406	868	41	in	in	ADP
ftr-406	868	42	the	the	DET
ftr-406	868	43	hands	hand	NOUN
ftr-406	868	44	of	of	ADP
ftr-406	868	45	the	the	DET
ftr-406	868	46	recipient	recipient	NOUN
ftr-406	868	47	partner	partner	NOUN
ftr-406	868	48	differs	differ	VERB
ftr-406	868	49	from	from	ADP
ftr-406	868	50	that	that	PRON
ftr-406	868	51	of	of	ADP
ftr-406	868	52	the	the	DET
ftr-406	868	53	property	property	NOUN
ftr-406	868	54	in	in	ADP
ftr-406	868	55	the	the	DET
ftr-406	868	56	hands	hand	NOUN
ftr-406	868	57	of	of	ADP
ftr-406	868	58	the	the	DET
ftr-406	868	59	partnership	partnership	NOUN
ftr-406	868	60	as	as	ADP
ftr-406	868	61	a	a	DET
ftr-406	868	62	result	result	NOUN
ftr-406	868	63	of	of	ADP
ftr-406	868	64	the	the	DET
ftr-406	868	65	application	application	NOUN
ftr-406	868	66	of	of	ADP
ftr-406	868	67	the	the	DET
ftr-406	868	68	basis	basis	NOUN
ftr-406	868	69	limitations	limitation	NOUN
ftr-406	868	70	under	under	ADP
ftr-406	868	71	§	§	PROPN
ftr-406	868	72	732(a)(2	732(a)(2	NUM
ftr-406	868	73	)	)	PUNCT
ftr-406	868	74	or	or	CCONJ
ftr-406	868	75	§	§	PROPN
ftr-406	868	76	732(b	732(b	PROPN
ftr-406	868	77	)	)	PUNCT
ftr-406	868	78	.	.	PUNCT
ftr-406	869	1	irc	irc	PROPN
ftr-406	869	2	§	§	PROPN
ftr-406	869	3	734(b	734(b	PROPN
ftr-406	869	4	)	)	PUNCT
ftr-406	869	5	.	.	PUNCT
ftr-406	870	1	because	because	SCONJ
ftr-406	870	2	the	the	DET
ftr-406	870	3	recipient	recipient	NOUN
ftr-406	870	4	partner	partner	NOUN
ftr-406	870	5	does	do	AUX
ftr-406	870	6	not	not	PART
ftr-406	870	7	recognize	recognize	VERB
ftr-406	870	8	gain	gain	NOUN
ftr-406	870	9	or	or	CCONJ
ftr-406	870	10	loss	loss	NOUN
ftr-406	870	11	on	on	ADP
ftr-406	870	12	the	the	DET
ftr-406	870	13	distribution	distribution	NOUN
ftr-406	870	14	of	of	ADP
ftr-406	870	15	an	an	DET
ftr-406	870	16	in	in	ADP
ftr-406	870	17	-	-	PUNCT
ftr-406	870	18	kind	kind	NOUN
ftr-406	870	19	guaranteed	guarantee	VERB
ftr-406	870	20	payment	payment	NOUN
ftr-406	870	21	under	under	ADP
ftr-406	870	22	§	§	PROPN
ftr-406	870	23	731(a)(1	731(a)(1	NUM
ftr-406	870	24	)	)	PUNCT
ftr-406	870	25	or	or	CCONJ
ftr-406	870	26	§	§	PROPN
ftr-406	870	27	731(a)(2	731(a)(2	NUM
ftr-406	870	28	)	)	PUNCT
ftr-406	870	29	and	and	CCONJ
ftr-406	870	30	takes	take	VERB
ftr-406	870	31	a	a	DET
ftr-406	870	32	fair	fair	ADJ
ftr-406	870	33	market	market	NOUN
ftr-406	870	34	value	value	NOUN
ftr-406	870	35	basis	basis	NOUN
ftr-406	870	36	in	in	ADP
ftr-406	870	37	the	the	DET
ftr-406	870	38	transferred	transfer	VERB
ftr-406	870	39	property	property	NOUN
ftr-406	870	40	unaffected	unaffected	ADJ
ftr-406	870	41	by	by	ADP
ftr-406	870	42	the	the	DET
ftr-406	870	43	basis	basis	NOUN
ftr-406	870	44	limitations	limitation	NOUN
ftr-406	870	45	of	of	ADP
ftr-406	870	46	§	§	PROPN
ftr-406	870	47	732(a)(2	732(a)(2	NUM
ftr-406	870	48	)	)	PUNCT
ftr-406	870	49	or	or	CCONJ
ftr-406	870	50	§	§	PROPN
ftr-406	870	51	732(b	732(b	PROPN
ftr-406	870	52	)	)	PUNCT
ftr-406	870	53	,	,	PUNCT
ftr-406	870	54	a	a	DET
ftr-406	870	55	basis	basis	NOUN
ftr-406	870	56	adjustment	adjustment	NOUN
ftr-406	870	57	under	under	ADP
ftr-406	870	58	§	§	PROPN
ftr-406	870	59	734(b	734(b	PROPN
ftr-406	870	60	)	)	PUNCT
ftr-406	870	61	is	be	AUX
ftr-406	870	62	unavailable	unavailable	ADJ
ftr-406	870	63	under	under	ADP
ftr-406	870	64	kahn	kahn	PROPN
ftr-406	870	65	and	and	CCONJ
ftr-406	870	66	cuenin	cuenin	PROPN
ftr-406	870	67	’s	’s	PART
ftr-406	870	68	approach	approach	NOUN
ftr-406	870	69	.	.	PUNCT
ftr-406	871	1	the	the	DET
ftr-406	871	2	results	result	NOUN
ftr-406	871	3	under	under	ADP
ftr-406	871	4	kahn	kahn	PROPN
ftr-406	871	5	and	and	CCONJ
ftr-406	871	6	cuenin	cuenin	PROPN
ftr-406	871	7	’s	’s	PART
ftr-406	871	8	proposal	proposal	NOUN
ftr-406	871	9	,	,	PUNCT
ftr-406	871	10	the	the	DET
ftr-406	871	11	third	third	ADJ
ftr-406	871	12	-	-	PUNCT
ftr-406	871	13	party	party	NOUN
ftr-406	871	14	approach	approach	NOUN
ftr-406	871	15	prevents	prevent	VERB
ftr-406	871	16	both	both	CCONJ
ftr-406	871	17	the	the	DET
ftr-406	871	18	deferral	deferral	NOUN
ftr-406	871	19	of	of	ADP
ftr-406	871	20	income	income	NOUN
ftr-406	871	21	and	and	CCONJ
ftr-406	871	22	the	the	DET
ftr-406	871	23	potential	potential	ADJ
ftr-406	871	24	shift	shift	NOUN
ftr-406	871	25	in	in	ADP
ftr-406	871	26	the	the	DET
ftr-406	871	27	character	character	NOUN
ftr-406	871	28	of	of	ADP
ftr-406	871	29	the	the	DET
ftr-406	871	30	gain	gain	NOUN
ftr-406	871	31	from	from	ADP
ftr-406	871	32	ordinary	ordinary	ADJ
ftr-406	871	33	income	income	NOUN
ftr-406	871	34	to	to	ADP
ftr-406	871	35	capital	capital	NOUN
ftr-406	871	36	gain	gain	NOUN
ftr-406	871	37	if	if	SCONJ
ftr-406	871	38	the	the	DET
ftr-406	871	39	property	property	NOUN
ftr-406	871	40	transferred	transfer	VERB
ftr-406	871	41	is	be	AUX
ftr-406	871	42	a	a	DET
ftr-406	871	43	non	non	ADJ
ftr-406	871	44	-	-	ADJ
ftr-406	871	45	capital	capital	ADJ
ftr-406	871	46	asset	asset	NOUN
ftr-406	871	47	.	.	PUNCT
ftr-406	872	1	figure	figure	VERB
ftr-406	872	2	3	3	NUM
ftr-406	872	3	partnership	partnership	NOUN
ftr-406	872	4	’s	’s	PART
ftr-406	872	5	assets	asset	NOUN
ftr-406	872	6	and	and	CCONJ
ftr-406	872	7	partners	partner	NOUN
ftr-406	872	8	’	'	PUNCT
ftr-406	872	9	partnership	partnership	NOUN
ftr-406	872	10	interests	interest	NOUN
ftr-406	872	11	under	under	ADP
ftr-406	872	12	an	an	DET
ftr-406	872	13	entity	entity	NOUN
ftr-406	872	14	approach	approach	NOUN
ftr-406	872	15	assets	asset	NOUN
ftr-406	872	16	partnership	partnership	NOUN
ftr-406	872	17	interests	interest	NOUN
ftr-406	872	18	ab	ab	PROPN
ftr-406	872	19	fmv	fmv	PROPN
ftr-406	872	20	ab	ab	PROPN
ftr-406	872	21	fmv	fmv	PROPN
ftr-406	872	22	cash	cash	VERB
ftr-406	872	23	$	$	SYM
ftr-406	872	24	35,000	35,000	NUM
ftr-406	872	25	$	$	SYM
ftr-406	872	26	35,000	35,000	NUM
ftr-406	872	27	a	a	DET
ftr-406	872	28	$	$	SYM
ftr-406	872	29	15,000	15,000	NUM
ftr-406	872	30	$	$	SYM
ftr-406	872	31	20,000	20,000	NUM
ftr-406	872	32	land	land	NOUN
ftr-406	872	33	1	1	NUM
ftr-406	872	34	$	$	SYM
ftr-406	872	35	10,000	10,000	NUM
ftr-406	872	36	$	$	SYM
ftr-406	872	37	25,000	25,000	NUM
ftr-406	872	38	b	b	NUM
ftr-406	872	39	$	$	SYM
ftr-406	872	40	15,000	15,000	NUM
ftr-406	872	41	$	$	SYM
ftr-406	872	42	20,000	20,000	NUM
ftr-406	872	43	total	total	NOUN
ftr-406	872	44	$	$	SYM
ftr-406	872	45	45,000	45,000	NUM
ftr-406	872	46	$	$	SYM
ftr-406	872	47	60,000	60,000	NUM
ftr-406	872	48	c	c	NOUN
ftr-406	872	49	$	$	SYM
ftr-406	872	50	15,000	15,000	NUM
ftr-406	872	51	$	$	SYM
ftr-406	872	52	20,000	20,000	NUM
ftr-406	872	53	total	total	NOUN
ftr-406	872	54	$	$	SYM
ftr-406	872	55	45,000	45,000	NUM
ftr-406	872	56	$	$	SYM
ftr-406	872	57	60,000	60,000	NUM
ftr-406	872	58	in	in	ADP
ftr-406	872	59	addition	addition	NOUN
ftr-406	872	60	,	,	PUNCT
ftr-406	872	61	and	and	CCONJ
ftr-406	872	62	as	as	SCONJ
ftr-406	872	63	shown	show	VERB
ftr-406	872	64	in	in	ADP
ftr-406	872	65	figure	figure	NOUN
ftr-406	872	66	2	2	NUM
ftr-406	872	67	,	,	PUNCT
ftr-406	872	68	kahn	kahn	PROPN
ftr-406	872	69	and	and	CCONJ
ftr-406	872	70	cuenin	cuenin	PROPN
ftr-406	872	71	’s	’s	PART
ftr-406	872	72	approach	approach	NOUN
ftr-406	872	73	leads	lead	VERB
ftr-406	872	74	to	to	ADP
ftr-406	872	75	a	a	DET
ftr-406	872	76	discrepancy	discrepancy	NOUN
ftr-406	872	77	between	between	ADP
ftr-406	872	78	the	the	DET
ftr-406	872	79	partners	partner	NOUN
ftr-406	872	80	’	'	PUNCT
ftr-406	872	81	aggregate	aggregate	VERB
ftr-406	872	82	outside	outside	ADJ
ftr-406	872	83	bases	basis	NOUN
ftr-406	872	84	(	(	PUNCT
ftr-406	872	85	$	$	SYM
ftr-406	872	86	30,000	30,000	NUM
ftr-406	872	87	)	)	PUNCT
ftr-406	872	88	and	and	CCONJ
ftr-406	872	89	the	the	DET
ftr-406	872	90	aggregate	aggregate	ADJ
ftr-406	872	91	inside	inside	ADJ
ftr-406	872	92	bases	basis	NOUN
ftr-406	872	93	of	of	ADP
ftr-406	872	94	p	p	X
ftr-406	872	95	’s	’s	NOUN
ftr-406	872	96	assets	asset	NOUN
ftr-406	872	97	(	(	PUNCT
ftr-406	872	98	$	$	SYM
ftr-406	872	99	45,000	45,000	NUM
ftr-406	872	100	)	)	PUNCT
ftr-406	872	101	.	.	PUNCT
ftr-406	873	1	in	in	ADP
ftr-406	873	2	their127	their127	PROPN
ftr-406	873	3	article	article	NOUN
ftr-406	873	4	,	,	PUNCT
ftr-406	873	5	they	they	PRON
ftr-406	873	6	acknowledge	acknowledge	VERB
ftr-406	873	7	this	this	DET
ftr-406	873	8	fact	fact	NOUN
ftr-406	873	9	but	but	CCONJ
ftr-406	873	10	ignore	ignore	VERB
ftr-406	873	11	its	its	PRON
ftr-406	873	12	true	true	ADJ
ftr-406	873	13	significance	significance	NOUN
ftr-406	873	14	.	.	PUNCT
ftr-406	874	1	prior	prior	ADV
ftr-406	874	2	to	to	ADP
ftr-406	874	3	the	the	DET
ftr-406	874	4	making	making	NOUN
ftr-406	874	5	of	of	ADP
ftr-406	874	6	the	the	DET
ftr-406	874	7	guaranteed	guarantee	VERB
ftr-406	874	8	payment	payment	NOUN
ftr-406	874	9	,	,	PUNCT
ftr-406	874	10	there	there	PRON
ftr-406	874	11	was	be	VERB
ftr-406	874	12	$	$	SYM
ftr-406	874	13	30,000	30,000	NUM
ftr-406	874	14	appreciation	appreciation	NOUN
ftr-406	874	15	in	in	ADP
ftr-406	874	16	both	both	CCONJ
ftr-406	874	17	p	p	X
ftr-406	874	18	’s	’s	NOUN
ftr-406	874	19	inside	inside	ADJ
ftr-406	874	20	assets	asset	NOUN
ftr-406	874	21	and	and	CCONJ
ftr-406	874	22	in	in	ADP
ftr-406	874	23	the	the	DET
ftr-406	874	24	partners	partner	NOUN
ftr-406	874	25	’	’	PART
ftr-406	874	26	partnership	partnership	NOUN
ftr-406	874	27	interests	interest	NOUN
ftr-406	874	28	.	.	PUNCT
ftr-406	875	1	the	the	DET
ftr-406	875	2	appreciation	appreciation	NOUN
ftr-406	875	3	in	in	ADP
ftr-406	875	4	the	the	DET
ftr-406	875	5	partners	partner	NOUN
ftr-406	875	6	’	'	PUNCT
ftr-406	875	7	partnership	partnership	NOUN
ftr-406	875	8	interests	interest	NOUN
ftr-406	875	9	was	be	AUX
ftr-406	875	10	unchanged	unchanged	ADJ
ftr-406	875	11	by	by	ADP
ftr-406	875	12	the	the	DET
ftr-406	875	13	payment	payment	NOUN
ftr-406	875	14	,	,	PUNCT
ftr-406	875	15	but	but	CCONJ
ftr-406	875	16	$	$	SYM
ftr-406	875	17	15,000	15,000	NUM
ftr-406	875	18	of	of	ADP
ftr-406	875	19	p	p	X
ftr-406	875	20	’s	’s	NOUN
ftr-406	875	21	inside	inside	ADJ
ftr-406	875	22	appreciation	appreciation	NOUN
ftr-406	875	23	in	in	ADP
ftr-406	875	24	land	land	NOUN
ftr-406	875	25	2	2	NUM
ftr-406	875	26	378	378	NUM
ftr-406	875	27	florida	florida	PROPN
ftr-406	875	28	tax	tax	NOUN
ftr-406	875	29	review	review	NOUN
ftr-406	876	1	[	[	X
ftr-406	876	2	v0l.7:6	v0l.7:6	PROPN
ftr-406	876	3	128	128	NUM
ftr-406	876	4	.	.	PUNCT
ftr-406	877	1	kahn	kahn	PROPN
ftr-406	877	2	&	&	CCONJ
ftr-406	877	3	cuenin	cuenin	PROPN
ftr-406	877	4	,	,	PUNCT
ftr-406	877	5	supra	supra	PROPN
ftr-406	877	6	note	note	PROPN
ftr-406	877	7	6	6	NUM
ftr-406	877	8	,	,	PUNCT
ftr-406	877	9	at	at	ADP
ftr-406	877	10	432	432	NUM
ftr-406	877	11	.	.	PUNCT
ftr-406	878	1	no	no	DET
ftr-406	878	2	similar	similar	ADJ
ftr-406	878	3	discrepancy	discrepancy	NOUN
ftr-406	878	4	results	result	VERB
ftr-406	878	5	under	under	ADP
ftr-406	878	6	the	the	DET
ftr-406	878	7	third	third	ADJ
ftr-406	878	8	-	-	PUNCT
ftr-406	878	9	party	party	NOUN
ftr-406	878	10	approach	approach	NOUN
ftr-406	878	11	because	because	SCONJ
ftr-406	878	12	the	the	DET
ftr-406	878	13	partners	partner	NOUN
ftr-406	878	14	’	'	PUNCT
ftr-406	878	15	aggregate	aggregate	VERB
ftr-406	878	16	outside	outside	ADJ
ftr-406	878	17	bases	basis	NOUN
ftr-406	878	18	(	(	PUNCT
ftr-406	878	19	$	$	SYM
ftr-406	878	20	45,000	45,000	NUM
ftr-406	878	21	)	)	PUNCT
ftr-406	878	22	is	be	AUX
ftr-406	878	23	equal	equal	ADJ
ftr-406	878	24	to	to	ADP
ftr-406	878	25	the	the	DET
ftr-406	878	26	aggregate	aggregate	ADJ
ftr-406	878	27	inside	inside	ADJ
ftr-406	878	28	bases	basis	NOUN
ftr-406	878	29	of	of	ADP
ftr-406	878	30	p	p	X
ftr-406	878	31	’s	’s	NOUN
ftr-406	878	32	assets	asset	NOUN
ftr-406	878	33	(	(	PUNCT
ftr-406	878	34	$	$	SYM
ftr-406	878	35	45,000	45,000	NUM
ftr-406	878	36	)	)	PUNCT
ftr-406	878	37	.	.	PUNCT
ftr-406	879	1	thus	thus	ADV
ftr-406	879	2	,	,	PUNCT
ftr-406	879	3	the	the	DET
ftr-406	879	4	gain	gain	NOUN
ftr-406	879	5	inherent	inherent	ADJ
ftr-406	879	6	in	in	ADP
ftr-406	879	7	the	the	DET
ftr-406	879	8	partners	partner	NOUN
ftr-406	879	9	’	'	PUNCT
ftr-406	879	10	partnership	partnership	NOUN
ftr-406	879	11	interests	interest	NOUN
ftr-406	879	12	is	be	AUX
ftr-406	879	13	fully	fully	ADV
ftr-406	879	14	reflected	reflect	VERB
ftr-406	879	15	in	in	ADP
ftr-406	879	16	the	the	DET
ftr-406	879	17	partnership	partnership	NOUN
ftr-406	879	18	’s	’s	PART
ftr-406	879	19	assets	asset	NOUN
ftr-406	879	20	.	.	PUNCT
ftr-406	880	1	transactions	transaction	NOUN
ftr-406	880	2	involving	involve	VERB
ftr-406	880	3	these	these	DET
ftr-406	880	4	assets	asset	NOUN
ftr-406	880	5	will	will	AUX
ftr-406	880	6	cause	cause	VERB
ftr-406	880	7	the	the	DET
ftr-406	880	8	partners	partner	NOUN
ftr-406	880	9	to	to	PART
ftr-406	880	10	recognize	recognize	VERB
ftr-406	880	11	neither	neither	CCONJ
ftr-406	880	12	excess	excess	ADJ
ftr-406	880	13	or	or	CCONJ
ftr-406	880	14	inadequate	inadequate	ADJ
ftr-406	880	15	gain	gain	NOUN
ftr-406	880	16	or	or	CCONJ
ftr-406	880	17	loss	loss	NOUN
ftr-406	880	18	.	.	PUNCT
ftr-406	881	1	129	129	NUM
ftr-406	881	2	.	.	PUNCT
ftr-406	882	1	see	see	VERB
ftr-406	882	2	mckee	mckee	PROPN
ftr-406	882	3	,	,	PUNCT
ftr-406	882	4	nelson	nelson	PROPN
ftr-406	882	5	&	&	CCONJ
ftr-406	882	6	whitmire	whitmire	PROPN
ftr-406	882	7	,	,	PUNCT
ftr-406	882	8	supra	supra	PROPN
ftr-406	882	9	note	note	PROPN
ftr-406	882	10	42	42	NUM
ftr-406	882	11	,	,	PUNCT
ftr-406	882	12	at	at	ADP
ftr-406	882	13	¶	¶	PROPN
ftr-406	882	14	13.03[5	13.03[5	NUM
ftr-406	882	15	]	]	PUNCT
ftr-406	882	16	(	(	PUNCT
ftr-406	882	17	noting	note	VERB
ftr-406	882	18	that	that	SCONJ
ftr-406	882	19	“	"	PUNCT
ftr-406	882	20	[	[	X
ftr-406	882	21	i]nherent	i]nherent	X
ftr-406	882	22	in	in	ADP
ftr-406	882	23	the	the	DET
ftr-406	882	24	allowance	allowance	NOUN
ftr-406	882	25	of	of	ADP
ftr-406	882	26	a	a	DET
ftr-406	882	27	market	market	NOUN
ftr-406	882	28	value	value	NOUN
ftr-406	882	29	deduction	deduction	NOUN
ftr-406	882	30	is	be	AUX
ftr-406	882	31	the	the	DET
ftr-406	882	32	realization	realization	NOUN
ftr-406	882	33	of	of	ADP
ftr-406	882	34	gain	gain	NOUN
ftr-406	882	35	or	or	CCONJ
ftr-406	882	36	loss	loss	NOUN
ftr-406	882	37	by	by	ADP
ftr-406	882	38	the	the	DET
ftr-406	882	39	transferor	transferor	NOUN
ftr-406	882	40	of	of	ADP
ftr-406	882	41	the	the	DET
ftr-406	882	42	property	property	NOUN
ftr-406	882	43	”	"	PUNCT
ftr-406	882	44	)	)	PUNCT
ftr-406	882	45	.	.	PUNCT
ftr-406	883	1	see	see	VERB
ftr-406	883	2	also	also	ADV
ftr-406	883	3	martin	martin	PROPN
ftr-406	883	4	j.	j.	PROPN
ftr-406	883	5	mcmahon	mcmahon	PROPN
ftr-406	883	6	,	,	PUNCT
ftr-406	883	7	jr	jr	PROPN
ftr-406	883	8	.	.	PROPN
ftr-406	883	9	,	,	PUNCT
ftr-406	883	10	“	"	PUNCT
ftr-406	883	11	recognition	recognition	NOUN
ftr-406	883	12	of	of	ADP
ftr-406	883	13	gain	gain	NOUN
ftr-406	883	14	by	by	ADP
ftr-406	883	15	a	a	DET
ftr-406	883	16	partnership	partnership	NOUN
ftr-406	883	17	issuing	issue	VERB
ftr-406	883	18	an	an	DET
ftr-406	883	19	equity	equity	NOUN
ftr-406	883	20	interest	interest	NOUN
ftr-406	883	21	for	for	ADP
ftr-406	883	22	services	service	NOUN
ftr-406	883	23	,	,	PUNCT
ftr-406	883	24	”	"	PUNCT
ftr-406	883	25	109	109	NUM
ftr-406	883	26	tax	tax	NOUN
ftr-406	883	27	notes	note	NOUN
ftr-406	883	28	1161	1161	NUM
ftr-406	883	29	(	(	PUNCT
ftr-406	883	30	2005	2005	NUM
ftr-406	883	31	)	)	PUNCT
ftr-406	883	32	(	(	PUNCT
ftr-406	883	33	describing	describe	VERB
ftr-406	883	34	the	the	DET
ftr-406	883	35	opportunity	opportunity	NOUN
ftr-406	883	36	for	for	ADP
ftr-406	883	37	tax	tax	NOUN
ftr-406	883	38	arbitrage	arbitrage	NOUN
ftr-406	883	39	when	when	SCONJ
ftr-406	883	40	a	a	DET
ftr-406	883	41	partnership	partnership	NOUN
ftr-406	883	42	is	be	AUX
ftr-406	883	43	permitted	permit	VERB
ftr-406	883	44	a	a	DET
ftr-406	883	45	deduction	deduction	NOUN
ftr-406	883	46	equal	equal	ADJ
ftr-406	883	47	to	to	ADP
ftr-406	883	48	the	the	DET
ftr-406	883	49	value	value	NOUN
ftr-406	883	50	of	of	ADP
ftr-406	883	51	any	any	DET
ftr-406	883	52	appreciated	appreciated	ADJ
ftr-406	883	53	property	property	NOUN
ftr-406	883	54	transferred	transfer	VERB
ftr-406	883	55	in	in	ADP
ftr-406	883	56	return	return	NOUN
ftr-406	883	57	for	for	ADP
ftr-406	883	58	the	the	DET
ftr-406	883	59	rendition	rendition	NOUN
ftr-406	883	60	of	of	ADP
ftr-406	883	61	services	service	NOUN
ftr-406	883	62	without	without	ADP
ftr-406	883	63	the	the	DET
ftr-406	883	64	concomitant	concomitant	ADJ
ftr-406	883	65	recognition	recognition	NOUN
ftr-406	883	66	of	of	ADP
ftr-406	883	67	gain	gain	NOUN
ftr-406	883	68	)	)	PUNCT
ftr-406	883	69	.	.	PUNCT
ftr-406	884	1	we	we	PRON
ftr-406	884	2	recognize	recognize	VERB
ftr-406	884	3	that	that	SCONJ
ftr-406	884	4	the	the	DET
ftr-406	884	5	service	service	NOUN
ftr-406	884	6	has	have	AUX
ftr-406	884	7	recently	recently	ADV
ftr-406	884	8	issued	issue	VERB
ftr-406	884	9	a	a	DET
ftr-406	884	10	proposed	propose	VERB
ftr-406	884	11	regulation	regulation	NOUN
ftr-406	884	12	providing	provide	VERB
ftr-406	884	13	that	that	SCONJ
ftr-406	884	14	no	no	DET
ftr-406	884	15	gain	gain	NOUN
ftr-406	884	16	or	or	CCONJ
ftr-406	884	17	loss	loss	NOUN
ftr-406	884	18	is	be	AUX
ftr-406	884	19	recognized	recognize	VERB
ftr-406	884	20	by	by	ADP
ftr-406	884	21	a	a	DET
ftr-406	884	22	partnership	partnership	NOUN
ftr-406	884	23	on	on	ADP
ftr-406	884	24	the	the	DET
ftr-406	884	25	transfer	transfer	NOUN
ftr-406	884	26	or	or	CCONJ
ftr-406	884	27	substantial	substantial	ADJ
ftr-406	884	28	vesting	vesting	NOUN
ftr-406	884	29	of	of	ADP
ftr-406	884	30	a	a	DET
ftr-406	884	31	compensatory	compensatory	ADJ
ftr-406	884	32	partnership	partnership	NOUN
ftr-406	884	33	interest	interest	NOUN
ftr-406	884	34	despite	despite	SCONJ
ftr-406	884	35	the	the	DET
ftr-406	884	36	fact	fact	NOUN
ftr-406	884	37	that	that	SCONJ
ftr-406	884	38	the	the	DET
ftr-406	884	39	transfer	transfer	NOUN
ftr-406	884	40	is	be	AUX
ftr-406	884	41	treated	treat	VERB
ftr-406	884	42	as	as	ADP
ftr-406	884	43	a	a	DET
ftr-406	884	44	guaranteed	guarantee	VERB
ftr-406	884	45	payment	payment	NOUN
ftr-406	884	46	and	and	CCONJ
ftr-406	884	47	the	the	DET
ftr-406	884	48	partnership	partnership	NOUN
ftr-406	884	49	is	be	AUX
ftr-406	884	50	entitled	entitle	VERB
ftr-406	884	51	to	to	ADP
ftr-406	884	52	a	a	DET
ftr-406	884	53	deduction	deduction	NOUN
ftr-406	884	54	in	in	ADP
ftr-406	884	55	connection	connection	NOUN
ftr-406	884	56	therewith	therewith	NOUN
ftr-406	884	57	.	.	PUNCT
ftr-406	885	1	prop	prop	NOUN
ftr-406	885	2	.	.	PUNCT
ftr-406	885	3	regs	regs	PROPN
ftr-406	885	4	.	.	PUNCT
ftr-406	886	1	§	§	PROPN
ftr-406	886	2	1.721	1.721	NUM
ftr-406	886	3	-	-	SYM
ftr-406	886	4	1(b)(2	1(b)(2	NUM
ftr-406	886	5	)	)	PUNCT
ftr-406	886	6	.	.	PUNCT
ftr-406	887	1	nevertheless	nevertheless	ADV
ftr-406	887	2	,	,	PUNCT
ftr-406	887	3	the	the	DET
ftr-406	887	4	proper	proper	ADJ
ftr-406	887	5	treatment	treatment	NOUN
ftr-406	887	6	of	of	ADP
ftr-406	887	7	compensatory	compensatory	ADJ
ftr-406	887	8	partnership	partnership	NOUN
ftr-406	887	9	interests	interest	NOUN
ftr-406	887	10	(	(	PUNCT
ftr-406	887	11	assuming	assume	VERB
ftr-406	887	12	that	that	SCONJ
ftr-406	887	13	no	no	DET
ftr-406	887	14	gain	gain	NOUN
ftr-406	887	15	or	or	CCONJ
ftr-406	887	16	loss	loss	NOUN
ftr-406	887	17	recognition	recognition	NOUN
ftr-406	887	18	by	by	ADP
ftr-406	887	19	the	the	PRON
ftr-406	887	20	was	be	AUX
ftr-406	887	21	removed	remove	VERB
ftr-406	887	22	from	from	ADP
ftr-406	887	23	p	p	NOUN
ftr-406	887	24	and	and	CCONJ
ftr-406	887	25	exists	exist	VERB
ftr-406	887	26	only	only	ADV
ftr-406	887	27	as	as	SCONJ
ftr-406	887	28	it	it	PRON
ftr-406	887	29	continues	continue	VERB
ftr-406	887	30	to	to	PART
ftr-406	887	31	be	be	AUX
ftr-406	887	32	reflected	reflect	VERB
ftr-406	887	33	in	in	ADP
ftr-406	887	34	the	the	DET
ftr-406	887	35	partners	partner	NOUN
ftr-406	887	36	’	’	PART
ftr-406	887	37	appreciation	appreciation	NOUN
ftr-406	887	38	in	in	ADP
ftr-406	887	39	their	their	PRON
ftr-406	887	40	partnership	partnership	NOUN
ftr-406	887	41	interests	interest	NOUN
ftr-406	887	42	.	.	PUNCT
ftr-406	888	1	the	the	DET
ftr-406	888	2	total	total	ADJ
ftr-406	888	3	potential	potential	ADJ
ftr-406	888	4	amount	amount	NOUN
ftr-406	888	5	of	of	ADP
ftr-406	888	6	gain	gain	NOUN
ftr-406	888	7	to	to	PART
ftr-406	888	8	be	be	AUX
ftr-406	888	9	recognized	recognize	VERB
ftr-406	888	10	was	be	AUX
ftr-406	888	11	not	not	PART
ftr-406	888	12	changed	change	VERB
ftr-406	888	13	.	.	PUNCT
ftr-406	889	1	there	there	PRON
ftr-406	889	2	was	be	VERB
ftr-406	889	3	$	$	SYM
ftr-406	889	4	30,000	30,000	NUM
ftr-406	889	5	of	of	ADP
ftr-406	889	6	potential	potential	ADJ
ftr-406	889	7	gain	gain	NOUN
ftr-406	889	8	before	before	SCONJ
ftr-406	889	9	the	the	DET
ftr-406	889	10	payment	payment	NOUN
ftr-406	889	11	was	be	AUX
ftr-406	889	12	made	make	VERB
ftr-406	889	13	,	,	PUNCT
ftr-406	889	14	and	and	CCONJ
ftr-406	889	15	the	the	DET
ftr-406	889	16	same	same	ADJ
ftr-406	889	17	amount	amount	NOUN
ftr-406	889	18	afterwards.128	afterwards.128	NOUN
ftr-406	889	19	as	as	ADP
ftr-406	889	20	a	a	DET
ftr-406	889	21	result	result	NOUN
ftr-406	889	22	,	,	PUNCT
ftr-406	889	23	transactions	transaction	NOUN
ftr-406	889	24	involving	involve	VERB
ftr-406	889	25	the	the	DET
ftr-406	889	26	partnership	partnership	NOUN
ftr-406	889	27	’s	’s	PART
ftr-406	889	28	assets	asset	NOUN
ftr-406	889	29	will	will	AUX
ftr-406	889	30	not	not	PART
ftr-406	889	31	fully	fully	ADV
ftr-406	889	32	account	account	VERB
ftr-406	889	33	for	for	ADP
ftr-406	889	34	the	the	DET
ftr-406	889	35	gain	gain	NOUN
ftr-406	889	36	inherent	inherent	ADJ
ftr-406	889	37	in	in	ADP
ftr-406	889	38	the	the	DET
ftr-406	889	39	partners	partner	NOUN
ftr-406	889	40	’	’	PART
ftr-406	889	41	partnership	partnership	NOUN
ftr-406	889	42	interests	interest	NOUN
ftr-406	889	43	.	.	PUNCT
ftr-406	890	1	for	for	ADP
ftr-406	890	2	example	example	NOUN
ftr-406	890	3	,	,	PUNCT
ftr-406	890	4	the	the	DET
ftr-406	890	5	partnership	partnership	NOUN
ftr-406	890	6	could	could	AUX
ftr-406	890	7	sell	sell	VERB
ftr-406	890	8	land	land	NOUN
ftr-406	890	9	1	1	NUM
ftr-406	890	10	,	,	PUNCT
ftr-406	890	11	resulting	result	VERB
ftr-406	890	12	in	in	ADP
ftr-406	890	13	p	p	X
ftr-406	890	14	’s	’s	NOUN
ftr-406	890	15	recognition	recognition	NOUN
ftr-406	890	16	of	of	ADP
ftr-406	890	17	$	$	SYM
ftr-406	890	18	15,000	15,000	NUM
ftr-406	890	19	of	of	ADP
ftr-406	890	20	gain	gain	NOUN
ftr-406	890	21	and	and	CCONJ
ftr-406	890	22	causing	cause	VERB
ftr-406	890	23	each	each	PRON
ftr-406	890	24	of	of	ADP
ftr-406	890	25	the	the	DET
ftr-406	890	26	partners	partner	NOUN
ftr-406	890	27	to	to	PART
ftr-406	890	28	report	report	VERB
ftr-406	890	29	a	a	DET
ftr-406	890	30	distributive	distributive	ADJ
ftr-406	890	31	share	share	NOUN
ftr-406	890	32	of	of	ADP
ftr-406	890	33	partnership	partnership	NOUN
ftr-406	890	34	income	income	NOUN
ftr-406	890	35	of	of	ADP
ftr-406	890	36	$	$	SYM
ftr-406	890	37	5,000	5,000	NUM
ftr-406	890	38	.	.	PUNCT
ftr-406	891	1	despite	despite	SCONJ
ftr-406	891	2	having	having	AUX
ftr-406	891	3	liquidated	liquidate	VERB
ftr-406	891	4	the	the	DET
ftr-406	891	5	partnership	partnership	NOUN
ftr-406	891	6	’s	’s	PART
ftr-406	891	7	assets	asset	NOUN
ftr-406	891	8	,	,	PUNCT
ftr-406	891	9	each	each	PRON
ftr-406	891	10	of	of	ADP
ftr-406	891	11	the	the	DET
ftr-406	891	12	partners	partner	NOUN
ftr-406	891	13	will	will	AUX
ftr-406	891	14	still	still	ADV
ftr-406	891	15	have	have	VERB
ftr-406	891	16	$	$	SYM
ftr-406	891	17	5,000	5,000	NUM
ftr-406	891	18	of	of	ADP
ftr-406	891	19	gain	gain	NOUN
ftr-406	891	20	inherent	inherent	ADJ
ftr-406	891	21	in	in	ADP
ftr-406	891	22	their	their	PRON
ftr-406	891	23	partnership	partnership	NOUN
ftr-406	891	24	interests	interest	NOUN
ftr-406	891	25	.	.	PUNCT
ftr-406	892	1	the	the	DET
ftr-406	892	2	partners	partner	NOUN
ftr-406	892	3	will	will	AUX
ftr-406	892	4	only	only	ADV
ftr-406	892	5	recognize	recognize	VERB
ftr-406	892	6	this	this	DET
ftr-406	892	7	gain	gain	NOUN
ftr-406	892	8	if	if	SCONJ
ftr-406	892	9	the	the	DET
ftr-406	892	10	partnership	partnership	NOUN
ftr-406	892	11	is	be	AUX
ftr-406	892	12	itself	itself	PRON
ftr-406	892	13	liquidated	liquidate	VERB
ftr-406	892	14	or	or	CCONJ
ftr-406	892	15	the	the	DET
ftr-406	892	16	partners	partner	NOUN
ftr-406	892	17	sell	sell	VERB
ftr-406	892	18	their	their	PRON
ftr-406	892	19	partnership	partnership	NOUN
ftr-406	892	20	interests	interest	NOUN
ftr-406	892	21	.	.	PUNCT
ftr-406	893	1	although	although	SCONJ
ftr-406	893	2	kahn	kahn	PROPN
ftr-406	893	3	and	and	CCONJ
ftr-406	893	4	cuenin	cuenin	PROPN
ftr-406	893	5	’s	’s	PART
ftr-406	893	6	approach	approach	NOUN
ftr-406	893	7	preserves	preserve	VERB
ftr-406	893	8	the	the	DET
ftr-406	893	9	proper	proper	ADJ
ftr-406	893	10	amount	amount	NOUN
ftr-406	893	11	of	of	ADP
ftr-406	893	12	gain	gain	NOUN
ftr-406	893	13	in	in	ADP
ftr-406	893	14	the	the	DET
ftr-406	893	15	partners	partner	NOUN
ftr-406	893	16	’	’	PART
ftr-406	893	17	partnership	partnership	NOUN
ftr-406	893	18	interests	interest	NOUN
ftr-406	893	19	,	,	PUNCT
ftr-406	893	20	this	this	DET
ftr-406	893	21	discrepancy	discrepancy	NOUN
ftr-406	893	22	creates	create	VERB
ftr-406	893	23	the	the	DET
ftr-406	893	24	opportunity	opportunity	NOUN
ftr-406	893	25	for	for	ADP
ftr-406	893	26	abuse	abuse	NOUN
ftr-406	893	27	through	through	ADP
ftr-406	893	28	the	the	DET
ftr-406	893	29	manipulation	manipulation	NOUN
ftr-406	893	30	of	of	ADP
ftr-406	893	31	basis	basis	NOUN
ftr-406	893	32	.	.	PUNCT
ftr-406	894	1	for	for	ADP
ftr-406	894	2	example	example	NOUN
ftr-406	894	3	,	,	PUNCT
ftr-406	894	4	under	under	ADP
ftr-406	894	5	their	their	PRON
ftr-406	894	6	proposal	proposal	NOUN
ftr-406	894	7	,	,	PUNCT
ftr-406	894	8	a	a	DET
ftr-406	894	9	,	,	PUNCT
ftr-406	894	10	b	b	NOUN
ftr-406	894	11	,	,	PUNCT
ftr-406	894	12	and	and	CCONJ
ftr-406	894	13	c	c	PROPN
ftr-406	894	14	have	have	AUX
ftr-406	894	15	each	each	PRON
ftr-406	894	16	obtained	obtain	VERB
ftr-406	894	17	a	a	DET
ftr-406	894	18	$	$	SYM
ftr-406	894	19	10,000	10,000	NUM
ftr-406	894	20	deduction	deduction	NOUN
ftr-406	894	21	,	,	PUNCT
ftr-406	894	22	$	$	SYM
ftr-406	894	23	5,000	5,000	NUM
ftr-406	894	24	of	of	ADP
ftr-406	894	25	which	which	PRON
ftr-406	894	26	is	be	AUX
ftr-406	894	27	attributable	attributable	ADJ
ftr-406	894	28	to	to	ADP
ftr-406	894	29	appreciation	appreciation	NOUN
ftr-406	894	30	in	in	ADP
ftr-406	894	31	value	value	NOUN
ftr-406	894	32	that	that	PRON
ftr-406	894	33	,	,	PUNCT
ftr-406	894	34	although	although	SCONJ
ftr-406	894	35	preserved	preserve	VERB
ftr-406	894	36	in	in	ADP
ftr-406	894	37	the	the	DET
ftr-406	894	38	partners	partner	NOUN
ftr-406	894	39	’	’	PART
ftr-406	894	40	partnership	partnership	NOUN
ftr-406	894	41	interests	interest	NOUN
ftr-406	894	42	,	,	PUNCT
ftr-406	894	43	will	will	AUX
ftr-406	894	44	not	not	PART
ftr-406	894	45	be	be	AUX
ftr-406	894	46	subject	subject	ADJ
ftr-406	894	47	to	to	ADP
ftr-406	894	48	tax	tax	NOUN
ftr-406	894	49	until	until	ADP
ftr-406	894	50	the	the	DET
ftr-406	894	51	disposition	disposition	NOUN
ftr-406	894	52	of	of	ADP
ftr-406	894	53	those	those	DET
ftr-406	894	54	interests	interest	NOUN
ftr-406	894	55	.	.	PUNCT
ftr-406	895	1	in	in	ADP
ftr-406	895	2	effect	effect	NOUN
ftr-406	895	3	,	,	PUNCT
ftr-406	895	4	the	the	DET
ftr-406	895	5	partnership	partnership	NOUN
ftr-406	895	6	can	can	AUX
ftr-406	895	7	use	use	VERB
ftr-406	895	8	appreciated	appreciated	ADJ
ftr-406	895	9	property	property	NOUN
ftr-406	895	10	to	to	PART
ftr-406	895	11	create	create	VERB
ftr-406	895	12	deductions	deduction	NOUN
ftr-406	895	13	equal	equal	ADJ
ftr-406	895	14	to	to	ADP
ftr-406	895	15	the	the	DET
ftr-406	895	16	value	value	NOUN
ftr-406	895	17	of	of	ADP
ftr-406	895	18	the	the	DET
ftr-406	895	19	transferred	transfer	VERB
ftr-406	895	20	appreciated	appreciated	ADJ
ftr-406	895	21	property	property	NOUN
ftr-406	895	22	without	without	ADP
ftr-406	895	23	the	the	DET
ftr-406	895	24	partners	partner	NOUN
ftr-406	895	25	suffering	suffer	VERB
ftr-406	895	26	the	the	DET
ftr-406	895	27	burden	burden	NOUN
ftr-406	895	28	of	of	ADP
ftr-406	895	29	the	the	DET
ftr-406	895	30	corresponding	corresponding	ADJ
ftr-406	895	31	gain	gain	NOUN
ftr-406	895	32	recognition	recognition	NOUN
ftr-406	895	33	until	until	ADP
ftr-406	895	34	some	some	DET
ftr-406	895	35	indefinite	indefinite	ADJ
ftr-406	895	36	time	time	NOUN
ftr-406	895	37	in	in	ADP
ftr-406	895	38	the	the	DET
ftr-406	895	39	future	future	NOUN
ftr-406	895	40	.	.	PUNCT
ftr-406	896	1	deductions	deduction	NOUN
ftr-406	896	2	are	be	AUX
ftr-406	896	3	typically	typically	ADV
ftr-406	896	4	not	not	PART
ftr-406	896	5	allowed	allow	VERB
ftr-406	896	6	on	on	ADP
ftr-406	896	7	the	the	DET
ftr-406	896	8	transfer	transfer	NOUN
ftr-406	896	9	of	of	ADP
ftr-406	896	10	appreciated	appreciated	ADJ
ftr-406	896	11	property	property	NOUN
ftr-406	896	12	unless	unless	SCONJ
ftr-406	896	13	the	the	DET
ftr-406	896	14	taxpayer	taxpayer	NOUN
ftr-406	896	15	has	have	AUX
ftr-406	896	16	previously	previously	ADV
ftr-406	896	17	taken	take	VERB
ftr-406	896	18	the	the	DET
ftr-406	896	19	value	value	NOUN
ftr-406	896	20	supporting	support	VERB
ftr-406	896	21	the	the	DET
ftr-406	896	22	deduction	deduction	NOUN
ftr-406	896	23	into	into	ADP
ftr-406	896	24	income	income	NOUN
ftr-406	896	25	.	.	PUNCT
ftr-406	897	1	thus,129	thus,129	PROPN
ftr-406	897	2	2006	2006	NUM
ftr-406	897	3	]	]	PUNCT
ftr-406	898	1	the	the	DET
ftr-406	898	2	lazarus	lazarus	PROPN
ftr-406	898	3	effect	effect	PROPN
ftr-406	898	4	379	379	NUM
ftr-406	898	5	partnership	partnership	NOUN
ftr-406	898	6	on	on	ADP
ftr-406	898	7	the	the	DET
ftr-406	898	8	transfer	transfer	NOUN
ftr-406	898	9	of	of	ADP
ftr-406	898	10	such	such	DET
ftr-406	898	11	an	an	DET
ftr-406	898	12	interest	interest	NOUN
ftr-406	898	13	is	be	AUX
ftr-406	898	14	the	the	DET
ftr-406	898	15	proper	proper	ADJ
ftr-406	898	16	treatment	treatment	NOUN
ftr-406	898	17	)	)	PUNCT
ftr-406	898	18	may	may	AUX
ftr-406	898	19	be	be	AUX
ftr-406	898	20	distinguishable	distinguishable	ADJ
ftr-406	898	21	from	from	ADP
ftr-406	898	22	the	the	DET
ftr-406	898	23	proper	proper	ADJ
ftr-406	898	24	treatment	treatment	NOUN
ftr-406	898	25	of	of	ADP
ftr-406	898	26	the	the	DET
ftr-406	898	27	more	more	ADV
ftr-406	898	28	typical	typical	ADJ
ftr-406	898	29	situation	situation	NOUN
ftr-406	898	30	involving	involve	VERB
ftr-406	898	31	guaranteed	guarantee	VERB
ftr-406	898	32	payments	payment	NOUN
ftr-406	898	33	paid	pay	VERB
ftr-406	898	34	in	in	ADP
ftr-406	898	35	return	return	NOUN
ftr-406	898	36	for	for	ADP
ftr-406	898	37	the	the	DET
ftr-406	898	38	rendition	rendition	NOUN
ftr-406	898	39	of	of	ADP
ftr-406	898	40	services	service	NOUN
ftr-406	898	41	since	since	SCONJ
ftr-406	898	42	no	no	DET
ftr-406	898	43	actual	actual	ADJ
ftr-406	898	44	transfer	transfer	NOUN
ftr-406	898	45	of	of	ADP
ftr-406	898	46	partnership	partnership	NOUN
ftr-406	898	47	property	property	NOUN
ftr-406	898	48	occurs	occur	VERB
ftr-406	898	49	in	in	ADP
ftr-406	898	50	the	the	DET
ftr-406	898	51	context	context	NOUN
ftr-406	898	52	of	of	ADP
ftr-406	898	53	compensatory	compensatory	ADJ
ftr-406	898	54	partnership	partnership	NOUN
ftr-406	898	55	interests	interest	NOUN
ftr-406	898	56	.	.	PUNCT
ftr-406	899	1	130	130	NUM
ftr-406	899	2	.	.	PUNCT
ftr-406	900	1	kahn	kahn	PROPN
ftr-406	900	2	and	and	CCONJ
ftr-406	900	3	cuenin	cuenin	PROPN
ftr-406	900	4	end	end	VERB
ftr-406	900	5	this	this	DET
ftr-406	900	6	portion	portion	NOUN
ftr-406	900	7	of	of	ADP
ftr-406	900	8	their	their	PRON
ftr-406	900	9	article	article	NOUN
ftr-406	900	10	with	with	ADP
ftr-406	900	11	an	an	DET
ftr-406	900	12	example	example	NOUN
ftr-406	900	13	in	in	ADP
ftr-406	900	14	which	which	PRON
ftr-406	900	15	the	the	DET
ftr-406	900	16	outside	outside	ADJ
ftr-406	900	17	basis	basis	NOUN
ftr-406	900	18	of	of	ADP
ftr-406	900	19	the	the	DET
ftr-406	900	20	partner	partner	NOUN
ftr-406	900	21	receiving	receive	VERB
ftr-406	900	22	the	the	DET
ftr-406	900	23	guaranteed	guarantee	VERB
ftr-406	900	24	payment	payment	NOUN
ftr-406	900	25	is	be	AUX
ftr-406	900	26	not	not	PART
ftr-406	900	27	equal	equal	ADJ
ftr-406	900	28	to	to	ADP
ftr-406	900	29	the	the	DET
ftr-406	900	30	partner	partner	NOUN
ftr-406	900	31	’s	’s	PART
ftr-406	900	32	share	share	NOUN
ftr-406	900	33	of	of	ADP
ftr-406	900	34	the	the	DET
ftr-406	900	35	partnership	partnership	NOUN
ftr-406	900	36	’s	’s	PART
ftr-406	900	37	aggregate	aggregate	ADJ
ftr-406	900	38	inside	inside	ADP
ftr-406	900	39	bases	basis	NOUN
ftr-406	900	40	of	of	ADP
ftr-406	900	41	the	the	DET
ftr-406	900	42	partnership	partnership	NOUN
ftr-406	900	43	’s	’s	PART
ftr-406	900	44	assets	asset	NOUN
ftr-406	900	45	because	because	SCONJ
ftr-406	900	46	the	the	DET
ftr-406	900	47	partner	partner	NOUN
ftr-406	900	48	acquired	acquire	VERB
ftr-406	900	49	the	the	DET
ftr-406	900	50	interest	interest	NOUN
ftr-406	900	51	through	through	ADP
ftr-406	900	52	either	either	CCONJ
ftr-406	900	53	purchase	purchase	NOUN
ftr-406	900	54	or	or	CCONJ
ftr-406	900	55	inheritance	inheritance	NOUN
ftr-406	900	56	.	.	PUNCT
ftr-406	901	1	kahn	kahn	PROPN
ftr-406	901	2	&	&	CCONJ
ftr-406	901	3	cuenin	cuenin	PROPN
ftr-406	901	4	,	,	PUNCT
ftr-406	901	5	supra	supra	PROPN
ftr-406	901	6	note	note	PROPN
ftr-406	901	7	6	6	NUM
ftr-406	901	8	,	,	PUNCT
ftr-406	901	9	at	at	ADP
ftr-406	901	10	435	435	NUM
ftr-406	901	11	-	-	SYM
ftr-406	901	12	36	36	NUM
ftr-406	901	13	.	.	PUNCT
ftr-406	902	1	they	they	PRON
ftr-406	902	2	proceed	proceed	VERB
ftr-406	902	3	to	to	PART
ftr-406	902	4	demonstrate	demonstrate	VERB
ftr-406	902	5	how	how	SCONJ
ftr-406	902	6	,	,	PUNCT
ftr-406	902	7	under	under	ADP
ftr-406	902	8	their	their	PRON
ftr-406	902	9	proposal	proposal	NOUN
ftr-406	902	10	,	,	PUNCT
ftr-406	902	11	the	the	DET
ftr-406	902	12	transfer	transfer	NOUN
ftr-406	902	13	of	of	ADP
ftr-406	902	14	appreciated	appreciated	ADJ
ftr-406	902	15	partnership	partnership	NOUN
ftr-406	902	16	property	property	NOUN
ftr-406	902	17	to	to	ADP
ftr-406	902	18	the	the	DET
ftr-406	902	19	partner	partner	NOUN
ftr-406	902	20	in	in	ADP
ftr-406	902	21	satisfaction	satisfaction	NOUN
ftr-406	902	22	of	of	ADP
ftr-406	902	23	a	a	DET
ftr-406	902	24	guaranteed	guarantee	VERB
ftr-406	902	25	payment	payment	NOUN
ftr-406	902	26	will	will	AUX
ftr-406	902	27	allow	allow	VERB
ftr-406	902	28	the	the	DET
ftr-406	902	29	partner	partner	NOUN
ftr-406	902	30	to	to	PART
ftr-406	902	31	avoid	avoid	VERB
ftr-406	902	32	gain	gain	NOUN
ftr-406	902	33	recognition	recognition	NOUN
ftr-406	902	34	on	on	ADP
ftr-406	902	35	any	any	DET
ftr-406	902	36	subsequent	subsequent	ADJ
ftr-406	902	37	sale	sale	NOUN
ftr-406	902	38	of	of	ADP
ftr-406	902	39	the	the	DET
ftr-406	902	40	property	property	NOUN
ftr-406	902	41	as	as	ADV
ftr-406	902	42	well	well	ADV
ftr-406	902	43	as	as	ADP
ftr-406	902	44	any	any	DET
ftr-406	902	45	subsequent	subsequent	ADJ
ftr-406	902	46	sale	sale	NOUN
ftr-406	902	47	of	of	ADP
ftr-406	902	48	his	his	PRON
ftr-406	902	49	partnership	partnership	NOUN
ftr-406	902	50	interest	interest	NOUN
ftr-406	902	51	.	.	PUNCT
ftr-406	903	1	in	in	ADP
ftr-406	903	2	the	the	DET
ftr-406	903	3	absence	absence	NOUN
ftr-406	903	4	of	of	ADP
ftr-406	903	5	a	a	DET
ftr-406	903	6	§	§	ADJ
ftr-406	903	7	754	754	NUM
ftr-406	903	8	election	election	NOUN
ftr-406	903	9	,	,	PUNCT
ftr-406	903	10	the	the	DET
ftr-406	903	11	partner	partner	NOUN
ftr-406	903	12	would	would	AUX
ftr-406	903	13	have	have	AUX
ftr-406	903	14	been	be	AUX
ftr-406	903	15	required	require	VERB
ftr-406	903	16	to	to	PART
ftr-406	903	17	recognize	recognize	VERB
ftr-406	903	18	his	his	PRON
ftr-406	903	19	share	share	NOUN
ftr-406	903	20	of	of	ADP
ftr-406	903	21	partnership	partnership	NOUN
ftr-406	903	22	gain	gain	NOUN
ftr-406	903	23	had	have	VERB
ftr-406	903	24	the	the	DET
ftr-406	903	25	property	property	NOUN
ftr-406	903	26	been	be	AUX
ftr-406	903	27	sold	sell	VERB
ftr-406	903	28	by	by	ADP
ftr-406	903	29	the	the	DET
ftr-406	903	30	partnership	partnership	NOUN
ftr-406	903	31	to	to	ADP
ftr-406	903	32	a	a	DET
ftr-406	903	33	third	third	ADJ
ftr-406	903	34	-	-	PUNCT
ftr-406	903	35	party	party	NOUN
ftr-406	903	36	.	.	PUNCT
ftr-406	904	1	of	of	ADP
ftr-406	904	2	course	course	NOUN
ftr-406	904	3	,	,	PUNCT
ftr-406	904	4	the	the	DET
ftr-406	904	5	partner	partner	NOUN
ftr-406	904	6	could	could	AUX
ftr-406	904	7	have	have	AUX
ftr-406	904	8	avoided	avoid	VERB
ftr-406	904	9	any	any	DET
ftr-406	904	10	such	such	ADJ
ftr-406	904	11	gain	gain	NOUN
ftr-406	904	12	if	if	SCONJ
ftr-406	904	13	a	a	DET
ftr-406	904	14	§	§	PROPN
ftr-406	904	15	754	754	NUM
ftr-406	904	16	election	election	NOUN
ftr-406	904	17	had	have	AUX
ftr-406	904	18	been	be	AUX
ftr-406	904	19	in	in	ADP
ftr-406	904	20	effect	effect	NOUN
ftr-406	904	21	.	.	PUNCT
ftr-406	905	1	at	at	ADP
ftr-406	905	2	the	the	DET
ftr-406	905	3	same	same	ADJ
ftr-406	905	4	time	time	NOUN
ftr-406	905	5	,	,	PUNCT
ftr-406	905	6	the	the	DET
ftr-406	905	7	proper	proper	ADJ
ftr-406	905	8	amount	amount	NOUN
ftr-406	905	9	of	of	ADP
ftr-406	905	10	gain	gain	NOUN
ftr-406	905	11	for	for	ADP
ftr-406	905	12	the	the	DET
ftr-406	905	13	remaining	remain	VERB
ftr-406	905	14	partners	partner	NOUN
ftr-406	905	15	is	be	AUX
ftr-406	905	16	unaffected	unaffected	ADJ
ftr-406	905	17	.	.	PUNCT
ftr-406	906	1	kahn	kahn	PROPN
ftr-406	906	2	and	and	CCONJ
ftr-406	906	3	cuenin	cuenin	PROPN
ftr-406	906	4	appear	appear	VERB
ftr-406	906	5	to	to	PART
ftr-406	906	6	be	be	AUX
ftr-406	906	7	making	make	VERB
ftr-406	906	8	the	the	DET
ftr-406	906	9	argument	argument	NOUN
ftr-406	906	10	that	that	SCONJ
ftr-406	906	11	their	their	PRON
ftr-406	906	12	proposal	proposal	NOUN
ftr-406	906	13	has	have	AUX
ftr-406	906	14	the	the	DET
ftr-406	906	15	benefit	benefit	NOUN
ftr-406	906	16	of	of	ADP
ftr-406	906	17	avoiding	avoid	VERB
ftr-406	906	18	gain	gain	NOUN
ftr-406	906	19	recognition	recognition	NOUN
ftr-406	906	20	for	for	ADP
ftr-406	906	21	such	such	DET
ftr-406	906	22	a	a	DET
ftr-406	906	23	partner	partner	NOUN
ftr-406	906	24	when	when	SCONJ
ftr-406	906	25	the	the	DET
ftr-406	906	26	partnership	partnership	NOUN
ftr-406	906	27	has	have	AUX
ftr-406	906	28	not	not	PART
ftr-406	906	29	made	make	VERB
ftr-406	906	30	a	a	DET
ftr-406	906	31	§	§	ADJ
ftr-406	906	32	754	754	NUM
ftr-406	906	33	election	election	NOUN
ftr-406	906	34	and	and	CCONJ
ftr-406	906	35	that	that	SCONJ
ftr-406	906	36	third	third	ADJ
ftr-406	906	37	-	-	PUNCT
ftr-406	906	38	party	party	NOUN
ftr-406	906	39	treatment	treatment	NOUN
ftr-406	906	40	of	of	ADP
ftr-406	906	41	a	a	DET
ftr-406	906	42	guaranteed	guarantee	VERB
ftr-406	906	43	payment	payment	NOUN
ftr-406	906	44	would	would	AUX
ftr-406	906	45	not	not	PART
ftr-406	906	46	provide	provide	VERB
ftr-406	906	47	such	such	DET
ftr-406	906	48	a	a	DET
ftr-406	906	49	benefit	benefit	NOUN
ftr-406	906	50	.	.	PUNCT
ftr-406	907	1	kahn	kahn	PROPN
ftr-406	907	2	&	&	CCONJ
ftr-406	907	3	cuenin	cuenin	PROPN
ftr-406	907	4	,	,	PUNCT
ftr-406	907	5	supra	supra	PROPN
ftr-406	907	6	note	note	PROPN
ftr-406	907	7	6	6	NUM
ftr-406	907	8	,	,	PUNCT
ftr-406	907	9	at	at	ADP
ftr-406	907	10	439	439	NUM
ftr-406	907	11	(	(	PUNCT
ftr-406	907	12	stating	state	VERB
ftr-406	907	13	that	that	SCONJ
ftr-406	907	14	“	"	PUNCT
ftr-406	907	15	the	the	DET
ftr-406	907	16	deferral	deferral	ADJ
ftr-406	907	17	system	system	NOUN
ftr-406	907	18	that	that	PRON
ftr-406	907	19	applies	apply	VERB
ftr-406	907	20	to	to	ADP
ftr-406	907	21	the	the	DET
ftr-406	907	22	guaranteed	guarantee	VERB
ftr-406	907	23	payment	payment	NOUN
ftr-406	907	24	is	be	AUX
ftr-406	907	25	one	one	NUM
ftr-406	907	26	that	that	PRON
ftr-406	907	27	would	would	AUX
ftr-406	907	28	actually	actually	ADV
ftr-406	907	29	cure	cure	VERB
ftr-406	907	30	a	a	DET
ftr-406	907	31	glitch	glitch	NOUN
ftr-406	907	32	in	in	ADP
ftr-406	907	33	subchapter	subchapter	NOUN
ftr-406	907	34	k	k	NOUN
ftr-406	907	35	in	in	ADP
ftr-406	907	36	some	some	DET
ftr-406	907	37	circumstances	circumstance	NOUN
ftr-406	907	38	,	,	PUNCT
ftr-406	907	39	and	and	CCONJ
ftr-406	907	40	so	so	ADV
ftr-406	907	41	can	can	AUX
ftr-406	907	42	be	be	AUX
ftr-406	907	43	said	say	VERB
ftr-406	907	44	to	to	ADP
ftr-406	907	45	further	further	ADJ
ftr-406	907	46	tax	tax	NOUN
ftr-406	907	47	policy	policy	NOUN
ftr-406	907	48	rather	rather	ADV
ftr-406	907	49	than	than	ADP
ftr-406	907	50	to	to	PART
ftr-406	907	51	hinder	hinder	VERB
ftr-406	907	52	it	it	PRON
ftr-406	907	53	”	"	PUNCT
ftr-406	907	54	(	(	PUNCT
ftr-406	907	55	footnote	footnote	NOUN
ftr-406	907	56	omitted	omit	VERB
ftr-406	907	57	)	)	PUNCT
ftr-406	907	58	)	)	PUNCT
ftr-406	907	59	.	.	PUNCT
ftr-406	908	1	however	however	ADV
ftr-406	908	2	,	,	PUNCT
ftr-406	908	3	their	their	PRON
ftr-406	908	4	proposal	proposal	NOUN
ftr-406	908	5	has	have	VERB
ftr-406	908	6	no	no	DET
ftr-406	908	7	effect	effect	NOUN
ftr-406	908	8	in	in	ADP
ftr-406	908	9	connection	connection	NOUN
ftr-406	908	10	with	with	ADP
ftr-406	908	11	any	any	DET
ftr-406	908	12	other	other	ADJ
ftr-406	908	13	assets	asset	NOUN
ftr-406	908	14	held	hold	VERB
ftr-406	908	15	by	by	ADP
ftr-406	908	16	the	the	DET
ftr-406	908	17	partnership	partnership	NOUN
ftr-406	908	18	so	so	SCONJ
ftr-406	908	19	that	that	SCONJ
ftr-406	908	20	,	,	PUNCT
ftr-406	908	21	unless	unless	SCONJ
ftr-406	908	22	the	the	DET
ftr-406	908	23	partnership	partnership	NOUN
ftr-406	908	24	expects	expect	VERB
ftr-406	908	25	to	to	PART
ftr-406	908	26	transfer	transfer	VERB
ftr-406	908	27	all	all	PRON
ftr-406	908	28	of	of	ADP
ftr-406	908	29	its	its	PRON
ftr-406	908	30	property	property	NOUN
ftr-406	908	31	to	to	ADP
ftr-406	908	32	the	the	DET
ftr-406	908	33	partner	partner	NOUN
ftr-406	908	34	in	in	ADP
ftr-406	908	35	satisfaction	satisfaction	NOUN
ftr-406	908	36	of	of	ADP
ftr-406	908	37	a	a	DET
ftr-406	908	38	guaranteed	guarantee	VERB
ftr-406	908	39	payment	payment	NOUN
ftr-406	908	40	obligation	obligation	NOUN
ftr-406	908	41	,	,	PUNCT
ftr-406	908	42	the	the	DET
ftr-406	908	43	problems	problem	NOUN
ftr-406	908	44	faced	face	VERB
ftr-406	908	45	by	by	ADP
ftr-406	908	46	the	the	DET
ftr-406	908	47	partner	partner	NOUN
ftr-406	908	48	in	in	ADP
ftr-406	908	49	the	the	DET
ftr-406	908	50	absence	absence	NOUN
ftr-406	908	51	of	of	ADP
ftr-406	908	52	a	a	DET
ftr-406	908	53	§	§	PROPN
ftr-406	908	54	754	754	NUM
ftr-406	908	55	election	election	NOUN
ftr-406	908	56	can	can	AUX
ftr-406	908	57	not	not	PART
ftr-406	908	58	be	be	AUX
ftr-406	908	59	avoided	avoid	VERB
ftr-406	908	60	.	.	PUNCT
ftr-406	909	1	instead	instead	ADV
ftr-406	909	2	of	of	ADP
ftr-406	909	3	viewing	view	VERB
ftr-406	909	4	this	this	PRON
ftr-406	909	5	as	as	ADP
ftr-406	909	6	a	a	DET
ftr-406	909	7	benefit	benefit	NOUN
ftr-406	909	8	of	of	ADP
ftr-406	909	9	their	their	PRON
ftr-406	909	10	proposal	proposal	NOUN
ftr-406	909	11	,	,	PUNCT
ftr-406	909	12	it	it	PRON
ftr-406	909	13	simply	simply	ADV
ftr-406	909	14	illustrates	illustrate	VERB
ftr-406	909	15	why	why	SCONJ
ftr-406	909	16	a	a	DET
ftr-406	909	17	§	§	PROPN
ftr-406	909	18	754	754	NUM
ftr-406	909	19	election	election	NOUN
ftr-406	909	20	is	be	AUX
ftr-406	909	21	often	often	ADV
ftr-406	909	22	of	of	ADP
ftr-406	909	23	value	value	NOUN
ftr-406	909	24	to	to	ADP
ftr-406	909	25	a	a	DET
ftr-406	909	26	partner	partner	NOUN
ftr-406	909	27	acquiring	acquire	VERB
ftr-406	909	28	a	a	DET
ftr-406	909	29	partnership	partnership	NOUN
ftr-406	909	30	interest	interest	NOUN
ftr-406	909	31	by	by	ADP
ftr-406	909	32	purchase	purchase	NOUN
ftr-406	909	33	or	or	CCONJ
ftr-406	909	34	inheritance	inheritance	NOUN
ftr-406	909	35	.	.	PUNCT
ftr-406	910	1	it	it	PRON
ftr-406	910	2	would	would	AUX
ftr-406	910	3	seem	seem	VERB
ftr-406	910	4	to	to	PART
ftr-406	910	5	be	be	AUX
ftr-406	910	6	of	of	ADP
ftr-406	910	7	only	only	ADJ
ftr-406	910	8	minor	minor	ADJ
ftr-406	910	9	significance	significance	NOUN
ftr-406	910	10	that	that	SCONJ
ftr-406	910	11	a	a	DET
ftr-406	910	12	particular	particular	ADJ
ftr-406	910	13	approach	approach	NOUN
ftr-406	910	14	to	to	ADP
ftr-406	910	15	a	a	DET
ftr-406	910	16	question	question	NOUN
ftr-406	910	17	of	of	ADP
ftr-406	910	18	statutory	statutory	ADJ
ftr-406	910	19	interpretation	interpretation	NOUN
ftr-406	910	20	should	should	AUX
ftr-406	910	21	be	be	AUX
ftr-406	910	22	preferred	prefer	VERB
ftr-406	910	23	to	to	ADP
ftr-406	910	24	another	another	DET
ftr-406	910	25	approach	approach	NOUN
ftr-406	910	26	when	when	SCONJ
ftr-406	910	27	,	,	PUNCT
ftr-406	910	28	under	under	ADP
ftr-406	910	29	certain	certain	ADJ
ftr-406	910	30	circumstances	circumstance	NOUN
ftr-406	910	31	,	,	PUNCT
ftr-406	910	32	the	the	DET
ftr-406	910	33	first	first	ADJ
ftr-406	910	34	approach	approach	NOUN
ftr-406	910	35	alleviates	alleviate	VERB
ftr-406	910	36	in	in	ADP
ftr-406	910	37	part	part	NOUN
ftr-406	910	38	kahn	kahn	PROPN
ftr-406	910	39	and	and	CCONJ
ftr-406	910	40	cuenin	cuenin	PROPN
ftr-406	910	41	’s	’s	PART
ftr-406	910	42	proposal	proposal	NOUN
ftr-406	910	43	creates	create	VERB
ftr-406	910	44	unacceptable	unacceptable	ADJ
ftr-406	910	45	tax	tax	NOUN
ftr-406	910	46	shelter	shelter	NOUN
ftr-406	910	47	opportunities	opportunity	NOUN
ftr-406	910	48	.	.	PUNCT
ftr-406	911	1	in	in	ADP
ftr-406	911	2	addition	addition	NOUN
ftr-406	911	3	,	,	PUNCT
ftr-406	911	4	a	a	PRON
ftr-406	911	5	now	now	ADV
ftr-406	911	6	has	have	VERB
ftr-406	911	7	an	an	DET
ftr-406	911	8	asset	asset	NOUN
ftr-406	911	9	,	,	PUNCT
ftr-406	911	10	land	land	NOUN
ftr-406	911	11	2	2	NUM
ftr-406	911	12	,	,	PUNCT
ftr-406	911	13	that	that	PRON
ftr-406	911	14	can	can	AUX
ftr-406	911	15	be	be	AUX
ftr-406	911	16	disposed	dispose	VERB
ftr-406	911	17	of	of	ADP
ftr-406	911	18	without	without	ADP
ftr-406	911	19	recognition	recognition	NOUN
ftr-406	911	20	of	of	ADP
ftr-406	911	21	gain	gain	NOUN
ftr-406	911	22	.	.	PUNCT
ftr-406	912	1	kahn	kahn	PROPN
ftr-406	912	2	and	and	CCONJ
ftr-406	912	3	cuenin	cuenin	PROPN
ftr-406	912	4	may	may	AUX
ftr-406	912	5	maintain	maintain	VERB
ftr-406	912	6	,	,	PUNCT
ftr-406	912	7	as	as	SCONJ
ftr-406	912	8	they	they	PRON
ftr-406	912	9	do	do	VERB
ftr-406	912	10	with	with	ADP
ftr-406	912	11	the	the	DET
ftr-406	912	12	potential	potential	ADJ
ftr-406	912	13	abuse	abuse	NOUN
ftr-406	912	14	resulting	result	VERB
ftr-406	912	15	from	from	ADP
ftr-406	912	16	the	the	DET
ftr-406	912	17	conversion	conversion	NOUN
ftr-406	912	18	of	of	ADP
ftr-406	912	19	ordinary	ordinary	ADJ
ftr-406	912	20	income	income	NOUN
ftr-406	912	21	into	into	ADP
ftr-406	912	22	capital	capital	NOUN
ftr-406	912	23	gain	gain	NOUN
ftr-406	912	24	,	,	PUNCT
ftr-406	912	25	that	that	SCONJ
ftr-406	912	26	this	this	DET
ftr-406	912	27	concern	concern	NOUN
ftr-406	912	28	is	be	AUX
ftr-406	912	29	simply	simply	ADV
ftr-406	912	30	a	a	DET
ftr-406	912	31	“	"	PUNCT
ftr-406	912	32	minor	minor	ADJ
ftr-406	912	33	cost	cost	NOUN
ftr-406	912	34	”	"	PUNCT
ftr-406	912	35	that	that	PRON
ftr-406	912	36	must	must	AUX
ftr-406	912	37	be	be	AUX
ftr-406	912	38	tolerated	tolerate	VERB
ftr-406	912	39	to	to	PART
ftr-406	912	40	effectuate	effectuate	VERB
ftr-406	912	41	the	the	DET
ftr-406	912	42	policy	policy	NOUN
ftr-406	912	43	of	of	ADP
ftr-406	912	44	non	non	NOUN
ftr-406	912	45	-	-	NOUN
ftr-406	912	46	recognition	recognition	NOUN
ftr-406	912	47	on	on	ADP
ftr-406	912	48	distributions	distribution	NOUN
ftr-406	912	49	of	of	ADP
ftr-406	912	50	partnership	partnership	NOUN
ftr-406	912	51	property	property	NOUN
ftr-406	912	52	under	under	ADP
ftr-406	912	53	subchapter	subchapter	NOUN
ftr-406	912	54	k	k	PROPN
ftr-406	912	55	that	that	SCONJ
ftr-406	912	56	they	they	PRON
ftr-406	912	57	otherwise	otherwise	ADV
ftr-406	912	58	find	find	VERB
ftr-406	912	59	compelling	compelling	ADJ
ftr-406	912	60	.	.	PUNCT
ftr-406	913	1	however	however	ADV
ftr-406	913	2	,	,	PUNCT
ftr-406	913	3	a	a	DET
ftr-406	913	4	typical	typical	ADJ
ftr-406	913	5	distribution	distribution	NOUN
ftr-406	913	6	of	of	ADP
ftr-406	913	7	partnership	partnership	NOUN
ftr-406	913	8	property	property	NOUN
ftr-406	913	9	does	do	AUX
ftr-406	913	10	not	not	PART
ftr-406	913	11	entail	entail	VERB
ftr-406	913	12	the	the	DET
ftr-406	913	13	creation	creation	NOUN
ftr-406	913	14	of	of	ADP
ftr-406	913	15	deductions	deduction	NOUN
ftr-406	913	16	that	that	PRON
ftr-406	913	17	can	can	AUX
ftr-406	913	18	be	be	AUX
ftr-406	913	19	used	use	VERB
ftr-406	913	20	to	to	PART
ftr-406	913	21	shelter	shelter	VERB
ftr-406	913	22	other	other	ADJ
ftr-406	913	23	income	income	NOUN
ftr-406	913	24	nor	nor	CCONJ
ftr-406	913	25	does	do	AUX
ftr-406	913	26	it	it	PRON
ftr-406	913	27	result	result	VERB
ftr-406	913	28	in	in	ADP
ftr-406	913	29	a	a	DET
ftr-406	913	30	fair	fair	ADJ
ftr-406	913	31	market	market	NOUN
ftr-406	913	32	value	value	NOUN
ftr-406	913	33	basis	basis	NOUN
ftr-406	913	34	in	in	ADP
ftr-406	913	35	the	the	DET
ftr-406	913	36	distributed	distribute	VERB
ftr-406	913	37	property	property	NOUN
ftr-406	913	38	that	that	PRON
ftr-406	913	39	allows	allow	VERB
ftr-406	913	40	the	the	DET
ftr-406	913	41	recipient	recipient	NOUN
ftr-406	913	42	partner	partner	NOUN
ftr-406	913	43	to	to	PART
ftr-406	913	44	dispose	dispose	VERB
ftr-406	913	45	of	of	ADP
ftr-406	913	46	the	the	DET
ftr-406	913	47	property	property	NOUN
ftr-406	913	48	without	without	ADP
ftr-406	913	49	tax	tax	NOUN
ftr-406	913	50	implications	implication	NOUN
ftr-406	913	51	.	.	PUNCT
ftr-406	914	1	these	these	DET
ftr-406	914	2	distinctions	distinction	NOUN
ftr-406	914	3	seem	seem	VERB
ftr-406	914	4	,	,	PUNCT
ftr-406	914	5	to	to	ADP
ftr-406	914	6	us	we	PRON
ftr-406	914	7	,	,	PUNCT
ftr-406	914	8	to	to	PART
ftr-406	914	9	be	be	AUX
ftr-406	914	10	sufficiently	sufficiently	ADV
ftr-406	914	11	compelling	compelling	ADJ
ftr-406	914	12	to	to	PART
ftr-406	914	13	require	require	VERB
ftr-406	914	14	third	third	ADJ
ftr-406	914	15	-	-	PUNCT
ftr-406	914	16	party	party	NOUN
ftr-406	914	17	treatment	treatment	NOUN
ftr-406	914	18	in	in	ADP
ftr-406	914	19	connection	connection	NOUN
ftr-406	914	20	with	with	ADP
ftr-406	914	21	all	all	DET
ftr-406	914	22	aspects	aspect	NOUN
ftr-406	914	23	of	of	ADP
ftr-406	914	24	a	a	DET
ftr-406	914	25	guaranteed	guarantee	VERB
ftr-406	914	26	payment.130	payment.130	NOUN
ftr-406	914	27	380	380	NUM
ftr-406	914	28	florida	florida	PROPN
ftr-406	914	29	tax	tax	NOUN
ftr-406	914	30	review	review	NOUN
ftr-406	915	1	[	[	X
ftr-406	915	2	v0l.7:6	v0l.7:6	NOUN
ftr-406	915	3	a	a	DET
ftr-406	915	4	problem	problem	NOUN
ftr-406	915	5	that	that	SCONJ
ftr-406	915	6	the	the	DET
ftr-406	915	7	second	second	ADJ
ftr-406	915	8	approach	approach	NOUN
ftr-406	915	9	does	do	VERB
ftr-406	915	10	not	not	PART
ftr-406	915	11	when	when	SCONJ
ftr-406	915	12	an	an	DET
ftr-406	915	13	election	election	NOUN
ftr-406	915	14	,	,	PUNCT
ftr-406	915	15	freely	freely	ADV
ftr-406	915	16	available	available	ADJ
ftr-406	915	17	to	to	ADP
ftr-406	915	18	all	all	DET
ftr-406	915	19	taxpayers	taxpayer	NOUN
ftr-406	915	20	regardless	regardless	ADV
ftr-406	915	21	of	of	ADP
ftr-406	915	22	which	which	DET
ftr-406	915	23	approach	approach	NOUN
ftr-406	915	24	is	be	AUX
ftr-406	915	25	adopted	adopt	VERB
ftr-406	915	26	,	,	PUNCT
ftr-406	915	27	may	may	AUX
ftr-406	915	28	be	be	AUX
ftr-406	915	29	made	make	VERB
ftr-406	915	30	to	to	PART
ftr-406	915	31	fully	fully	ADV
ftr-406	915	32	resolve	resolve	VERB
ftr-406	915	33	the	the	DET
ftr-406	915	34	precise	precise	ADJ
ftr-406	915	35	problem	problem	NOUN
ftr-406	915	36	at	at	ADP
ftr-406	915	37	hand	hand	NOUN
ftr-406	915	38	.	.	PUNCT
ftr-406	916	1	131	131	X
ftr-406	916	2	.	.	PUNCT
ftr-406	917	1	kahn	kahn	PROPN
ftr-406	917	2	&	&	CCONJ
ftr-406	917	3	cuenin	cuenin	PROPN
ftr-406	917	4	,	,	PUNCT
ftr-406	917	5	supra	supra	PROPN
ftr-406	917	6	note	note	PROPN
ftr-406	917	7	6	6	NUM
ftr-406	917	8	,	,	PUNCT
ftr-406	917	9	at	at	ADP
ftr-406	917	10	428	428	NUM
ftr-406	917	11	.	.	PUNCT
ftr-406	917	12	132	132	NUM
ftr-406	917	13	.	.	PUNCT
ftr-406	918	1	kahn	kahn	PROPN
ftr-406	918	2	&	&	CCONJ
ftr-406	918	3	cuenin	cuenin	PROPN
ftr-406	918	4	,	,	PUNCT
ftr-406	918	5	supra	supra	PROPN
ftr-406	918	6	note	note	PROPN
ftr-406	918	7	6	6	NUM
ftr-406	918	8	,	,	PUNCT
ftr-406	918	9	at	at	ADP
ftr-406	918	10	419	419	NUM
ftr-406	918	11	-	-	SYM
ftr-406	918	12	22	22	NUM
ftr-406	918	13	.	.	PUNCT
ftr-406	919	1	actually	actually	ADV
ftr-406	919	2	,	,	PUNCT
ftr-406	919	3	kahn	kahn	PROPN
ftr-406	919	4	and	and	CCONJ
ftr-406	919	5	cuenin	cuenin	PROPN
ftr-406	919	6	address	address	NOUN
ftr-406	919	7	this	this	DET
ftr-406	919	8	question	question	NOUN
ftr-406	919	9	before	before	ADP
ftr-406	919	10	addressing	address	VERB
ftr-406	919	11	the	the	DET
ftr-406	919	12	questions	question	NOUN
ftr-406	919	13	of	of	ADP
ftr-406	919	14	the	the	DET
ftr-406	919	15	recognition	recognition	NOUN
ftr-406	919	16	of	of	ADP
ftr-406	919	17	gain	gain	NOUN
ftr-406	919	18	or	or	CCONJ
ftr-406	919	19	loss	loss	NOUN
ftr-406	919	20	by	by	ADP
ftr-406	919	21	the	the	DET
ftr-406	919	22	partnership	partnership	NOUN
ftr-406	919	23	and	and	CCONJ
ftr-406	919	24	the	the	DET
ftr-406	919	25	basis	basis	NOUN
ftr-406	919	26	of	of	ADP
ftr-406	919	27	the	the	DET
ftr-406	919	28	transferred	transfer	VERB
ftr-406	919	29	property	property	NOUN
ftr-406	919	30	in	in	ADP
ftr-406	919	31	the	the	DET
ftr-406	919	32	hands	hand	NOUN
ftr-406	919	33	of	of	ADP
ftr-406	919	34	the	the	DET
ftr-406	919	35	recipient	recipient	NOUN
ftr-406	919	36	partner	partner	NOUN
ftr-406	919	37	.	.	PUNCT
ftr-406	920	1	unlike	unlike	ADP
ftr-406	920	2	the	the	DET
ftr-406	920	3	answers	answer	NOUN
ftr-406	920	4	to	to	ADP
ftr-406	920	5	the	the	DET
ftr-406	920	6	latter	latter	ADJ
ftr-406	920	7	two	two	NUM
ftr-406	920	8	questions	question	NOUN
ftr-406	920	9	,	,	PUNCT
ftr-406	920	10	the	the	DET
ftr-406	920	11	answer	answer	NOUN
ftr-406	920	12	to	to	ADP
ftr-406	920	13	the	the	DET
ftr-406	920	14	question	question	NOUN
ftr-406	920	15	of	of	ADP
ftr-406	920	16	the	the	DET
ftr-406	920	17	effect	effect	NOUN
ftr-406	920	18	of	of	ADP
ftr-406	920	19	an	an	DET
ftr-406	920	20	in	in	ADP
ftr-406	920	21	-	-	PUNCT
ftr-406	920	22	kind	kind	NOUN
ftr-406	920	23	guaranteed	guarantee	VERB
ftr-406	920	24	payment	payment	NOUN
ftr-406	920	25	on	on	ADP
ftr-406	920	26	the	the	DET
ftr-406	920	27	recipient	recipient	NOUN
ftr-406	920	28	partner	partner	NOUN
ftr-406	920	29	’s	’s	PART
ftr-406	920	30	basis	basis	NOUN
ftr-406	920	31	in	in	ADP
ftr-406	920	32	his	his	PRON
ftr-406	920	33	partnership	partnership	NOUN
ftr-406	920	34	interest	interest	NOUN
ftr-406	920	35	appears	appear	VERB
ftr-406	920	36	not	not	PART
ftr-406	920	37	to	to	PART
ftr-406	920	38	raise	raise	VERB
ftr-406	920	39	issues	issue	NOUN
ftr-406	920	40	that	that	PRON
ftr-406	920	41	might	might	AUX
ftr-406	920	42	have	have	AUX
ftr-406	920	43	caused	cause	VERB
ftr-406	920	44	kahn	kahn	NOUN
ftr-406	920	45	and	and	CCONJ
ftr-406	920	46	cuenin	cuenin	NOUN
ftr-406	920	47	to	to	PART
ftr-406	920	48	reassess	reassess	VERB
ftr-406	920	49	their	their	PRON
ftr-406	920	50	conclusions	conclusion	NOUN
ftr-406	920	51	regarding	regard	VERB
ftr-406	920	52	gain	gain	NOUN
ftr-406	920	53	or	or	CCONJ
ftr-406	920	54	loss	loss	NOUN
ftr-406	920	55	by	by	ADP
ftr-406	920	56	the	the	DET
ftr-406	920	57	partnership	partnership	NOUN
ftr-406	920	58	and	and	CCONJ
ftr-406	920	59	the	the	DET
ftr-406	920	60	basis	basis	NOUN
ftr-406	920	61	of	of	ADP
ftr-406	920	62	the	the	DET
ftr-406	920	63	transferred	transfer	VERB
ftr-406	920	64	property	property	NOUN
ftr-406	920	65	.	.	PUNCT
ftr-406	921	1	see	see	VERB
ftr-406	921	2	supra	supra	ADJ
ftr-406	921	3	text	text	NOUN
ftr-406	921	4	accompanying	accompanying	ADJ
ftr-406	921	5	notes	note	NOUN
ftr-406	921	6	69	69	NUM
ftr-406	921	7	-	-	SYM
ftr-406	921	8	131	131	NUM
ftr-406	921	9	.	.	PUNCT
ftr-406	922	1	133	133	NUM
ftr-406	922	2	.	.	PUNCT
ftr-406	923	1	irc	irc	PROPN
ftr-406	923	2	§	§	PROPN
ftr-406	923	3	733	733	NUM
ftr-406	923	4	;	;	PUNCT
ftr-406	923	5	regs	reg	NOUN
ftr-406	923	6	.	.	PUNCT
ftr-406	924	1	§	§	PROPN
ftr-406	924	2	1.731	1.731	NUM
ftr-406	924	3	-	-	SYM
ftr-406	924	4	1	1	NUM
ftr-406	924	5	.	.	NUM
ftr-406	924	6	134	134	NUM
ftr-406	924	7	.	.	PUNCT
ftr-406	925	1	see	see	VERB
ftr-406	925	2	irc	irc	ADV
ftr-406	925	3	§	§	PROPN
ftr-406	925	4	705(a)(2	705(a)(2	NOUN
ftr-406	925	5	)	)	PUNCT
ftr-406	925	6	;	;	PUNCT
ftr-406	925	7	regs	reg	NOUN
ftr-406	925	8	.	.	PUNCT
ftr-406	926	1	§	§	PROPN
ftr-406	926	2	1.705	1.705	NUM
ftr-406	926	3	-	-	PUNCT
ftr-406	926	4	1(a)(3	1(a)(3	NUM
ftr-406	926	5	)	)	PUNCT
ftr-406	926	6	.	.	PUNCT
ftr-406	927	1	kahn	kahn	PROPN
ftr-406	927	2	and	and	CCONJ
ftr-406	927	3	cuenin	cuenin	PROPN
ftr-406	927	4	note	note	VERB
ftr-406	927	5	that	that	SCONJ
ftr-406	927	6	the	the	DET
ftr-406	927	7	effect	effect	NOUN
ftr-406	927	8	on	on	ADP
ftr-406	927	9	the	the	DET
ftr-406	927	10	partner	partner	NOUN
ftr-406	927	11	’s	’s	NOUN
ftr-406	927	12	outside	outside	ADJ
ftr-406	927	13	basis	basis	NOUN
ftr-406	927	14	would	would	AUX
ftr-406	927	15	be	be	AUX
ftr-406	927	16	identical	identical	ADJ
ftr-406	927	17	to	to	ADP
ftr-406	927	18	the	the	DET
ftr-406	927	19	effect	effect	NOUN
ftr-406	927	20	of	of	ADP
ftr-406	927	21	the	the	DET
ftr-406	927	22	distribution	distribution	NOUN
ftr-406	927	23	on	on	ADP
ftr-406	927	24	the	the	DET
ftr-406	927	25	partner	partner	NOUN
ftr-406	927	26	’s	’s	PART
ftr-406	927	27	capital	capital	NOUN
ftr-406	927	28	account	account	PROPN
ftr-406	927	29	.	.	PUNCT
ftr-406	928	1	kahn	kahn	PROPN
ftr-406	928	2	&	&	CCONJ
ftr-406	928	3	cuenin	cuenin	PROPN
ftr-406	928	4	,	,	PUNCT
ftr-406	928	5	supra	supra	PROPN
ftr-406	928	6	note	note	PROPN
ftr-406	928	7	6	6	NUM
ftr-406	928	8	,	,	PUNCT
ftr-406	928	9	at	at	ADP
ftr-406	928	10	419	419	NUM
ftr-406	928	11	(	(	PUNCT
ftr-406	928	12	citing	cite	VERB
ftr-406	928	13	regs	reg	NOUN
ftr-406	928	14	.	.	PUNCT
ftr-406	929	1	§	§	PROPN
ftr-406	929	2	1.704	1.704	NUM
ftr-406	929	3	-	-	NUM
ftr-406	929	4	1(b)(2)(iv)(o	1(b)(2)(iv)(o	NUM
ftr-406	929	5	)	)	PUNCT
ftr-406	929	6	)	)	PUNCT
ftr-406	929	7	.	.	PUNCT
ftr-406	930	1	at	at	ADP
ftr-406	930	2	the	the	DET
ftr-406	930	3	beginning	beginning	NOUN
ftr-406	930	4	of	of	ADP
ftr-406	930	5	the	the	DET
ftr-406	930	6	section	section	NOUN
ftr-406	930	7	addressing	address	VERB
ftr-406	930	8	the	the	DET
ftr-406	930	9	basis	basis	NOUN
ftr-406	930	10	determination	determination	NOUN
ftr-406	930	11	for	for	ADP
ftr-406	930	12	the	the	DET
ftr-406	930	13	property	property	NOUN
ftr-406	930	14	received	receive	VERB
ftr-406	930	15	in	in	ADP
ftr-406	930	16	the	the	DET
ftr-406	930	17	hands	hand	NOUN
ftr-406	930	18	of	of	ADP
ftr-406	930	19	the	the	DET
ftr-406	930	20	recipient	recipient	NOUN
ftr-406	930	21	partner	partner	NOUN
ftr-406	930	22	,	,	PUNCT
ftr-406	930	23	kahn	kahn	PROPN
ftr-406	930	24	and	and	CCONJ
ftr-406	930	25	cuenin	cuenin	PROPN
ftr-406	930	26	observed	observe	VERB
ftr-406	930	27	that	that	SCONJ
ftr-406	930	28	“	"	PUNCT
ftr-406	930	29	the	the	DET
ftr-406	930	30	basis	basis	NOUN
ftr-406	930	31	of	of	ADP
ftr-406	930	32	the	the	DET
ftr-406	930	33	property	property	NOUN
ftr-406	930	34	received	receive	VERB
ftr-406	930	35	is	be	AUX
ftr-406	930	36	important	important	ADJ
ftr-406	930	37	not	not	PART
ftr-406	930	38	only	only	ADV
ftr-406	930	39	for	for	ADP
ftr-406	930	40	its	its	PRON
ftr-406	930	41	own	own	ADJ
ftr-406	930	42	sake	sake	NOUN
ftr-406	930	43	,	,	PUNCT
ftr-406	930	44	but	but	CCONJ
ftr-406	930	45	also	also	ADV
ftr-406	930	46	because	because	SCONJ
ftr-406	930	47	that	that	DET
ftr-406	930	48	determination	determination	NOUN
ftr-406	930	49	could	could	AUX
ftr-406	930	50	influence	influence	VERB
ftr-406	930	51	the	the	DET
ftr-406	930	52	decision	decision	NOUN
ftr-406	930	53	whether	whether	SCONJ
ftr-406	930	54	the	the	DET
ftr-406	930	55	partnership	partnership	NOUN
ftr-406	930	56	should	should	AUX
ftr-406	930	57	recognize	recognize	VERB
ftr-406	930	58	gain	gain	NOUN
ftr-406	930	59	.	.	PUNCT
ftr-406	930	60	”	"	PUNCT
ftr-406	931	1	for	for	SCONJ
ftr-406	931	2	the	the	DET
ftr-406	931	3	reasons131	reasons131	PROPN
ftr-406	931	4	articulated	articulate	VERB
ftr-406	931	5	in	in	ADP
ftr-406	931	6	this	this	DET
ftr-406	931	7	section	section	NOUN
ftr-406	931	8	of	of	ADP
ftr-406	931	9	our	our	PRON
ftr-406	931	10	article	article	NOUN
ftr-406	931	11	,	,	PUNCT
ftr-406	931	12	as	as	ADV
ftr-406	931	13	well	well	ADV
ftr-406	931	14	as	as	ADP
ftr-406	931	15	those	those	PRON
ftr-406	931	16	in	in	ADP
ftr-406	931	17	the	the	DET
ftr-406	931	18	previous	previous	ADJ
ftr-406	931	19	section	section	NOUN
ftr-406	931	20	,	,	PUNCT
ftr-406	931	21	we	we	PRON
ftr-406	931	22	believe	believe	VERB
ftr-406	931	23	that	that	SCONJ
ftr-406	931	24	gain	gain	NOUN
ftr-406	931	25	or	or	CCONJ
ftr-406	931	26	loss	loss	NOUN
ftr-406	931	27	recognition	recognition	NOUN
ftr-406	931	28	by	by	ADP
ftr-406	931	29	the	the	DET
ftr-406	931	30	partnership	partnership	NOUN
ftr-406	931	31	is	be	AUX
ftr-406	931	32	a	a	DET
ftr-406	931	33	necessary	necessary	ADJ
ftr-406	931	34	consequence	consequence	NOUN
ftr-406	931	35	of	of	ADP
ftr-406	931	36	in	in	ADP
ftr-406	931	37	-	-	PUNCT
ftr-406	931	38	kind	kind	ADJ
ftr-406	931	39	guaranteed	guarantee	VERB
ftr-406	931	40	payments	payment	NOUN
ftr-406	931	41	.	.	PUNCT
ftr-406	932	1	e.	e.	PROPN
ftr-406	932	2	effect	effect	PROPN
ftr-406	932	3	on	on	ADP
ftr-406	932	4	outside	outside	ADJ
ftr-406	932	5	basis	basis	NOUN
ftr-406	932	6	of	of	ADP
ftr-406	932	7	guaranteed	guarantee	VERB
ftr-406	932	8	payments	payment	NOUN
ftr-406	932	9	finally	finally	ADV
ftr-406	932	10	,	,	PUNCT
ftr-406	932	11	kahn	kahn	PROPN
ftr-406	932	12	and	and	CCONJ
ftr-406	932	13	cuenin	cuenin	PROPN
ftr-406	932	14	address	address	NOUN
ftr-406	932	15	the	the	DET
ftr-406	932	16	effect	effect	NOUN
ftr-406	932	17	of	of	ADP
ftr-406	932	18	an	an	DET
ftr-406	932	19	in	in	ADP
ftr-406	932	20	-	-	PUNCT
ftr-406	932	21	kind	kind	NOUN
ftr-406	932	22	guaranteed	guarantee	VERB
ftr-406	932	23	payment	payment	NOUN
ftr-406	932	24	on	on	ADP
ftr-406	932	25	the	the	DET
ftr-406	932	26	recipient	recipient	NOUN
ftr-406	932	27	partner	partner	NOUN
ftr-406	932	28	’s	’s	PART
ftr-406	932	29	basis	basis	NOUN
ftr-406	932	30	in	in	ADP
ftr-406	932	31	his	his	PRON
ftr-406	932	32	partnership	partnership	NOUN
ftr-406	932	33	interest.132	interest.132	NOUN
ftr-406	932	34	because	because	SCONJ
ftr-406	932	35	section	section	NOUN
ftr-406	932	36	707(c	707(c	PROPN
ftr-406	932	37	)	)	PUNCT
ftr-406	932	38	makes	make	VERB
ftr-406	932	39	no	no	DET
ftr-406	932	40	reference	reference	NOUN
ftr-406	932	41	to	to	ADP
ftr-406	932	42	specific	specific	ADJ
ftr-406	932	43	provisions	provision	NOUN
ftr-406	932	44	of	of	ADP
ftr-406	932	45	the	the	DET
ftr-406	932	46	code	code	NOUN
ftr-406	932	47	that	that	PRON
ftr-406	932	48	would	would	AUX
ftr-406	932	49	require	require	VERB
ftr-406	932	50	third	third	ADJ
ftr-406	932	51	-	-	PUNCT
ftr-406	932	52	party	party	NOUN
ftr-406	932	53	treatment	treatment	NOUN
ftr-406	932	54	in	in	ADP
ftr-406	932	55	connection	connection	NOUN
ftr-406	932	56	with	with	ADP
ftr-406	932	57	this	this	DET
ftr-406	932	58	basis	basis	NOUN
ftr-406	932	59	issue	issue	NOUN
ftr-406	932	60	,	,	PUNCT
ftr-406	932	61	the	the	DET
ftr-406	932	62	presumption	presumption	NOUN
ftr-406	932	63	employed	employ	VERB
ftr-406	932	64	by	by	ADP
ftr-406	932	65	kahn	kahn	PROPN
ftr-406	932	66	and	and	CCONJ
ftr-406	932	67	cuenin	cuenin	PROPN
ftr-406	932	68	would	would	AUX
ftr-406	932	69	require	require	VERB
ftr-406	932	70	that	that	SCONJ
ftr-406	932	71	the	the	DET
ftr-406	932	72	transferred	transfer	VERB
ftr-406	932	73	property	property	NOUN
ftr-406	932	74	be	be	AUX
ftr-406	932	75	treated	treat	VERB
ftr-406	932	76	as	as	ADP
ftr-406	932	77	a	a	DET
ftr-406	932	78	distribution	distribution	NOUN
ftr-406	932	79	of	of	ADP
ftr-406	932	80	partnership	partnership	NOUN
ftr-406	932	81	property	property	NOUN
ftr-406	932	82	generally	generally	ADV
ftr-406	932	83	,	,	PUNCT
ftr-406	932	84	thus	thus	ADV
ftr-406	932	85	resulting	result	VERB
ftr-406	932	86	in	in	ADP
ftr-406	932	87	a	a	DET
ftr-406	932	88	reduction	reduction	NOUN
ftr-406	932	89	of	of	ADP
ftr-406	932	90	the	the	DET
ftr-406	932	91	partner	partner	NOUN
ftr-406	932	92	’s	’s	PART
ftr-406	932	93	partnership	partnership	NOUN
ftr-406	932	94	interest	interest	NOUN
ftr-406	932	95	in	in	ADP
ftr-406	932	96	an	an	DET
ftr-406	932	97	amount	amount	NOUN
ftr-406	932	98	equal	equal	ADJ
ftr-406	932	99	to	to	ADP
ftr-406	932	100	the	the	DET
ftr-406	932	101	basis	basis	NOUN
ftr-406	932	102	of	of	ADP
ftr-406	932	103	the	the	DET
ftr-406	932	104	transferred	transfer	VERB
ftr-406	932	105	property	property	NOUN
ftr-406	932	106	.	.	PUNCT
ftr-406	933	1	to	to	PART
ftr-406	933	2	avoid	avoid	VERB
ftr-406	933	3	this133	this133	PROPN
ftr-406	933	4	result	result	VERB
ftr-406	933	5	and	and	CCONJ
ftr-406	933	6	conclude	conclude	VERB
ftr-406	933	7	that	that	SCONJ
ftr-406	933	8	no	no	DET
ftr-406	933	9	basis	basis	NOUN
ftr-406	933	10	reduction	reduction	NOUN
ftr-406	933	11	results	result	NOUN
ftr-406	933	12	from	from	ADP
ftr-406	933	13	the	the	DET
ftr-406	933	14	guaranteed	guarantee	VERB
ftr-406	933	15	payment	payment	NOUN
ftr-406	933	16	(	(	PUNCT
ftr-406	933	17	other	other	ADJ
ftr-406	933	18	than	than	ADP
ftr-406	933	19	the	the	DET
ftr-406	933	20	partner	partner	NOUN
ftr-406	933	21	’s	’s	PART
ftr-406	933	22	share	share	NOUN
ftr-406	933	23	of	of	ADP
ftr-406	933	24	the	the	DET
ftr-406	933	25	deduction	deduction	NOUN
ftr-406	933	26	associated	associate	VERB
ftr-406	933	27	with	with	ADP
ftr-406	933	28	the	the	DET
ftr-406	933	29	guaranteed	guarantee	VERB
ftr-406	933	30	payment	payment	NOUN
ftr-406	933	31	as	as	SCONJ
ftr-406	933	32	provided	provide	VERB
ftr-406	933	33	under	under	ADP
ftr-406	933	34	the	the	DET
ftr-406	933	35	regulations	regulation	NOUN
ftr-406	933	36	to	to	PART
ftr-406	933	37	section	section	VERB
ftr-406	933	38	705),134	705),134	PROPN
ftr-406	933	39	kahn	kahn	PROPN
ftr-406	933	40	and	and	CCONJ
ftr-406	933	41	cuenin	cuenin	PROPN
ftr-406	933	42	attempt	attempt	NOUN
ftr-406	933	43	to	to	PART
ftr-406	933	44	identify	identify	VERB
ftr-406	933	45	a	a	DET
ftr-406	933	46	compelling	compelling	ADJ
ftr-406	933	47	reason	reason	NOUN
ftr-406	933	48	for	for	ADP
ftr-406	933	49	such	such	DET
ftr-406	933	50	a	a	DET
ftr-406	933	51	conclusion	conclusion	NOUN
ftr-406	933	52	to	to	PART
ftr-406	933	53	rebut	rebut	VERB
ftr-406	933	54	this	this	DET
ftr-406	933	55	presumption	presumption	NOUN
ftr-406	933	56	.	.	PUNCT
ftr-406	934	1	as	as	ADP
ftr-406	934	2	with	with	ADP
ftr-406	934	3	the	the	DET
ftr-406	934	4	question	question	NOUN
ftr-406	934	5	involving	involve	VERB
ftr-406	934	6	the	the	DET
ftr-406	934	7	basis	basis	NOUN
ftr-406	934	8	of	of	ADP
ftr-406	934	9	the	the	DET
ftr-406	934	10	transferred	transfer	VERB
ftr-406	934	11	property	property	NOUN
ftr-406	934	12	in	in	ADP
ftr-406	934	13	the	the	DET
ftr-406	934	14	hands	hand	NOUN
ftr-406	934	15	of	of	ADP
ftr-406	934	16	the	the	DET
ftr-406	934	17	recipient	recipient	NOUN
ftr-406	934	18	partner	partner	NOUN
ftr-406	934	19	,	,	PUNCT
ftr-406	934	20	they	they	PRON
ftr-406	934	21	claim	claim	VERB
ftr-406	934	22	to	to	PART
ftr-406	934	23	have	have	AUX
ftr-406	934	24	accomplished	accomplish	VERB
ftr-406	934	25	this	this	DET
ftr-406	934	26	objective	objective	NOUN
ftr-406	934	27	through	through	ADP
ftr-406	934	28	a	a	DET
ftr-406	934	29	capital	capital	NOUN
ftr-406	934	30	account	account	NOUN
ftr-406	934	31	analysis	analysis	NOUN
ftr-406	934	32	in	in	ADP
ftr-406	934	33	which	which	PRON
ftr-406	934	34	treating	treat	VERB
ftr-406	934	35	the	the	DET
ftr-406	934	36	transfer	transfer	NOUN
ftr-406	934	37	as	as	ADP
ftr-406	934	38	a	a	DET
ftr-406	934	39	distribution	distribution	NOUN
ftr-406	934	40	of	of	ADP
ftr-406	934	41	partnership	partnership	NOUN
ftr-406	934	42	property	property	NOUN
ftr-406	934	43	with	with	ADP
ftr-406	934	44	a	a	DET
ftr-406	934	45	reduction	reduction	NOUN
ftr-406	934	46	in	in	ADP
ftr-406	934	47	the	the	DET
ftr-406	934	48	basis	basis	NOUN
ftr-406	934	49	of	of	ADP
ftr-406	934	50	the	the	DET
ftr-406	934	51	recipient	recipient	NOUN
ftr-406	934	52	partner	partner	NOUN
ftr-406	934	53	’s	’s	PART
ftr-406	934	54	partnership	partnership	NOUN
ftr-406	934	55	interest	interest	NOUN
ftr-406	934	56	equal	equal	ADJ
ftr-406	934	57	to	to	ADP
ftr-406	934	58	2006	2006	NUM
ftr-406	934	59	]	]	PUNCT
ftr-406	934	60	the	the	DET
ftr-406	934	61	lazarus	lazarus	PROPN
ftr-406	934	62	effect	effect	NOUN
ftr-406	934	63	381	381	NUM
ftr-406	934	64	135	135	NUM
ftr-406	934	65	.	.	PUNCT
ftr-406	935	1	kahn	kahn	PROPN
ftr-406	935	2	&	&	CCONJ
ftr-406	935	3	cuenin	cuenin	PROPN
ftr-406	935	4	,	,	PUNCT
ftr-406	935	5	supra	supra	PROPN
ftr-406	935	6	note	note	PROPN
ftr-406	935	7	6	6	NUM
ftr-406	935	8	,	,	PUNCT
ftr-406	935	9	at	at	ADP
ftr-406	935	10	419	419	NUM
ftr-406	935	11	-	-	SYM
ftr-406	935	12	22	22	NUM
ftr-406	935	13	.	.	PUNCT
ftr-406	936	1	but	but	CCONJ
ftr-406	936	2	see	see	VERB
ftr-406	936	3	infra	infra	NOUN
ftr-406	936	4	text	text	NOUN
ftr-406	936	5	accompanying	accompany	VERB
ftr-406	936	6	notes	note	NOUN
ftr-406	936	7	138	138	NUM
ftr-406	936	8	-	-	SYM
ftr-406	936	9	55	55	NUM
ftr-406	936	10	.	.	PUNCT
ftr-406	937	1	136	136	NUM
ftr-406	937	2	.	.	PUNCT
ftr-406	938	1	kahn	kahn	PROPN
ftr-406	938	2	&	&	CCONJ
ftr-406	938	3	cuenin	cuenin	PROPN
ftr-406	938	4	,	,	PUNCT
ftr-406	938	5	supra	supra	PROPN
ftr-406	938	6	note	note	PROPN
ftr-406	938	7	6	6	NUM
ftr-406	938	8	,	,	PUNCT
ftr-406	938	9	at	at	ADP
ftr-406	938	10	421	421	NUM
ftr-406	938	11	-	-	SYM
ftr-406	938	12	22	22	NUM
ftr-406	938	13	.	.	PUNCT
ftr-406	938	14	137	137	NUM
ftr-406	938	15	.	.	PUNCT
ftr-406	939	1	see	see	VERB
ftr-406	939	2	supra	supra	PROPN
ftr-406	939	3	text	text	NOUN
ftr-406	939	4	accompanying	accompanying	ADJ
ftr-406	939	5	notes	note	NOUN
ftr-406	939	6	67	67	NUM
ftr-406	939	7	-	-	SYM
ftr-406	939	8	68	68	NUM
ftr-406	939	9	.	.	PUNCT
ftr-406	940	1	the	the	DET
ftr-406	940	2	basis	basis	NOUN
ftr-406	940	3	of	of	ADP
ftr-406	940	4	the	the	DET
ftr-406	940	5	property	property	NOUN
ftr-406	940	6	in	in	ADP
ftr-406	940	7	the	the	DET
ftr-406	940	8	hands	hand	NOUN
ftr-406	940	9	of	of	ADP
ftr-406	940	10	the	the	DET
ftr-406	940	11	partnership	partnership	NOUN
ftr-406	940	12	improperly	improperly	ADV
ftr-406	940	13	accounts	account	VERB
ftr-406	940	14	for	for	ADP
ftr-406	940	15	the	the	DET
ftr-406	940	16	amount	amount	NOUN
ftr-406	940	17	of	of	ADP
ftr-406	940	18	income	income	NOUN
ftr-406	940	19	that	that	PRON
ftr-406	940	20	the	the	DET
ftr-406	940	21	recipient	recipient	NOUN
ftr-406	940	22	partner	partner	NOUN
ftr-406	940	23	should	should	AUX
ftr-406	940	24	appropriately	appropriately	ADV
ftr-406	940	25	recognize.135	recognize.135	VERB
ftr-406	940	26	kahn	kahn	PROPN
ftr-406	940	27	and	and	CCONJ
ftr-406	940	28	cuenin	cuenin	NOUN
ftr-406	940	29	begin	begin	VERB
ftr-406	940	30	their	their	PRON
ftr-406	940	31	analysis	analysis	NOUN
ftr-406	940	32	by	by	ADP
ftr-406	940	33	examining	examine	VERB
ftr-406	940	34	a	a	DET
ftr-406	940	35	guaranteed	guarantee	VERB
ftr-406	940	36	payment	payment	NOUN
ftr-406	940	37	paid	pay	VERB
ftr-406	940	38	in	in	ADP
ftr-406	940	39	cash	cash	NOUN
ftr-406	940	40	to	to	PART
ftr-406	940	41	reach	reach	VERB
ftr-406	940	42	their	their	PRON
ftr-406	940	43	conclusion	conclusion	NOUN
ftr-406	940	44	that	that	SCONJ
ftr-406	940	45	no	no	DET
ftr-406	940	46	direct	direct	ADJ
ftr-406	940	47	basis	basis	NOUN
ftr-406	940	48	reduction	reduction	NOUN
ftr-406	940	49	is	be	AUX
ftr-406	940	50	appropriate	appropriate	ADJ
ftr-406	940	51	.	.	PUNCT
ftr-406	941	1	they	they	PRON
ftr-406	941	2	then	then	ADV
ftr-406	941	3	extend	extend	VERB
ftr-406	941	4	the	the	DET
ftr-406	941	5	same	same	ADJ
ftr-406	941	6	treatment	treatment	NOUN
ftr-406	941	7	to	to	ADP
ftr-406	941	8	in	in	ADP
ftr-406	941	9	-	-	PUNCT
ftr-406	941	10	kind	kind	NOUN
ftr-406	941	11	payments	payment	NOUN
ftr-406	941	12	without	without	ADP
ftr-406	941	13	any	any	DET
ftr-406	941	14	further	further	ADJ
ftr-406	941	15	discussion	discussion	NOUN
ftr-406	941	16	.	.	PUNCT
ftr-406	942	1	the	the	DET
ftr-406	942	2	important	important	ADJ
ftr-406	942	3	aspect	aspect	NOUN
ftr-406	942	4	of	of	ADP
ftr-406	942	5	this	this	DET
ftr-406	942	6	analysis	analysis	NOUN
ftr-406	942	7	is	be	AUX
ftr-406	942	8	that136	that136	PRON
ftr-406	942	9	the	the	DET
ftr-406	942	10	same	same	ADJ
ftr-406	942	11	result	result	NOUN
ftr-406	942	12	is	be	AUX
ftr-406	942	13	far	far	ADV
ftr-406	942	14	more	more	ADV
ftr-406	942	15	directly	directly	ADV
ftr-406	942	16	achieved	achieve	VERB
ftr-406	942	17	through	through	ADP
ftr-406	942	18	the	the	DET
ftr-406	942	19	application	application	NOUN
ftr-406	942	20	of	of	ADP
ftr-406	942	21	the	the	DET
ftr-406	942	22	basic	basic	ADJ
ftr-406	942	23	tax	tax	NOUN
ftr-406	942	24	principles	principle	NOUN
ftr-406	942	25	reflected	reflect	VERB
ftr-406	942	26	in	in	ADP
ftr-406	942	27	the	the	DET
ftr-406	942	28	sole	sole	ADJ
ftr-406	942	29	proprietor	proprietor	NOUN
ftr-406	942	30	paradigm	paradigm	NOUN
ftr-406	942	31	.	.	PUNCT
ftr-406	943	1	the	the	DET
ftr-406	943	2	question	question	NOUN
ftr-406	943	3	then	then	ADV
ftr-406	943	4	becomes	become	VERB
ftr-406	943	5	whether	whether	SCONJ
ftr-406	943	6	congress	congress	PROPN
ftr-406	943	7	would	would	AUX
ftr-406	943	8	have	have	AUX
ftr-406	943	9	endorsed	endorse	VERB
ftr-406	943	10	this	this	DET
ftr-406	943	11	more	more	ADV
ftr-406	943	12	complicated	complicated	ADJ
ftr-406	943	13	analysis	analysis	NOUN
ftr-406	943	14	if	if	SCONJ
ftr-406	943	15	,	,	PUNCT
ftr-406	943	16	as	as	SCONJ
ftr-406	943	17	kahn	kahn	NOUN
ftr-406	943	18	and	and	CCONJ
ftr-406	943	19	cuenin	cuenin	PROPN
ftr-406	943	20	acknowledge	acknowledge	ADV
ftr-406	943	21	,	,	PUNCT
ftr-406	943	22	it	it	PRON
ftr-406	943	23	had	have	AUX
ftr-406	943	24	paid	pay	VERB
ftr-406	943	25	any	any	DET
ftr-406	943	26	attention	attention	NOUN
ftr-406	943	27	to	to	ADP
ftr-406	943	28	in	in	ADP
ftr-406	943	29	-	-	PUNCT
ftr-406	943	30	kind	kind	ADJ
ftr-406	943	31	guaranteed	guarantee	VERB
ftr-406	943	32	payments	payment	NOUN
ftr-406	943	33	when	when	SCONJ
ftr-406	943	34	drafting	draft	VERB
ftr-406	943	35	subchapter	subchapter	NOUN
ftr-406	943	36	k.	k.	ADV
ftr-406	944	1	the	the	DET
ftr-406	944	2	complexity137	complexity137	PROPN
ftr-406	944	3	of	of	ADP
ftr-406	944	4	the	the	DET
ftr-406	944	5	analysis	analysis	NOUN
ftr-406	944	6	(	(	PUNCT
ftr-406	944	7	as	as	ADV
ftr-406	944	8	well	well	ADV
ftr-406	944	9	as	as	ADP
ftr-406	944	10	the	the	DET
ftr-406	944	11	potential	potential	NOUN
ftr-406	944	12	for	for	ADP
ftr-406	944	13	abuse	abuse	NOUN
ftr-406	944	14	as	as	SCONJ
ftr-406	944	15	described	describe	VERB
ftr-406	944	16	in	in	ADP
ftr-406	944	17	the	the	DET
ftr-406	944	18	previous	previous	ADJ
ftr-406	944	19	sections	section	NOUN
ftr-406	944	20	of	of	ADP
ftr-406	944	21	this	this	DET
ftr-406	944	22	article	article	NOUN
ftr-406	944	23	)	)	PUNCT
ftr-406	944	24	leaves	leave	VERB
ftr-406	944	25	us	we	PRON
ftr-406	944	26	with	with	ADP
ftr-406	944	27	significant	significant	ADJ
ftr-406	944	28	doubts	doubt	NOUN
ftr-406	944	29	that	that	SCONJ
ftr-406	944	30	it	it	PRON
ftr-406	944	31	would	would	AUX
ftr-406	944	32	.	.	PUNCT
ftr-406	945	1	f.	f.	PROPN
ftr-406	945	2	kahn	kahn	PROPN
ftr-406	945	3	and	and	CCONJ
ftr-406	945	4	cuenin	cuenin	PROPN
ftr-406	945	5	’s	’s	PART
ftr-406	945	6	erroneous	erroneous	ADJ
ftr-406	945	7	application	application	NOUN
ftr-406	945	8	of	of	ADP
ftr-406	945	9	the	the	DET
ftr-406	945	10	modified	modify	VERB
ftr-406	945	11	aggregate	aggregate	NOUN
ftr-406	945	12	approach	approach	NOUN
ftr-406	945	13	before	before	ADP
ftr-406	945	14	considering	consider	VERB
ftr-406	945	15	the	the	DET
ftr-406	945	16	implications	implication	NOUN
ftr-406	945	17	of	of	ADP
ftr-406	945	18	the	the	DET
ftr-406	945	19	enactment	enactment	NOUN
ftr-406	945	20	of	of	ADP
ftr-406	945	21	section	section	NOUN
ftr-406	945	22	707(a)(2	707(a)(2	NUM
ftr-406	945	23	)	)	PUNCT
ftr-406	945	24	to	to	ADP
ftr-406	945	25	the	the	DET
ftr-406	945	26	treatment	treatment	NOUN
ftr-406	945	27	of	of	ADP
ftr-406	945	28	guaranteed	guarantee	VERB
ftr-406	945	29	payments	payment	NOUN
ftr-406	945	30	under	under	ADP
ftr-406	945	31	section	section	NOUN
ftr-406	945	32	707(c	707(c	PROPN
ftr-406	945	33	)	)	PUNCT
ftr-406	945	34	,	,	PUNCT
ftr-406	945	35	kahn	kahn	PROPN
ftr-406	945	36	and	and	CCONJ
ftr-406	945	37	cuenin	cuenin	PROPN
ftr-406	945	38	’s	’s	PART
ftr-406	945	39	overall	overall	ADJ
ftr-406	945	40	analysis	analysis	NOUN
ftr-406	945	41	must	must	AUX
ftr-406	945	42	be	be	AUX
ftr-406	945	43	revisited	revisit	VERB
ftr-406	945	44	.	.	PUNCT
ftr-406	946	1	as	as	SCONJ
ftr-406	946	2	described	describe	VERB
ftr-406	946	3	above	above	ADV
ftr-406	946	4	,	,	PUNCT
ftr-406	946	5	they	they	PRON
ftr-406	946	6	claim	claim	VERB
ftr-406	946	7	that	that	SCONJ
ftr-406	946	8	(	(	PUNCT
ftr-406	946	9	1	1	X
ftr-406	946	10	)	)	PUNCT
ftr-406	946	11	the	the	DET
ftr-406	946	12	partnership	partnership	NOUN
ftr-406	946	13	recognizes	recognize	VERB
ftr-406	946	14	neither	neither	CCONJ
ftr-406	946	15	gain	gain	NOUN
ftr-406	946	16	nor	nor	CCONJ
ftr-406	946	17	loss	loss	NOUN
ftr-406	946	18	on	on	ADP
ftr-406	946	19	the	the	DET
ftr-406	946	20	transfer	transfer	NOUN
ftr-406	946	21	of	of	ADP
ftr-406	946	22	an	an	DET
ftr-406	946	23	in	in	ADP
ftr-406	946	24	-	-	PUNCT
ftr-406	946	25	kind	kind	ADJ
ftr-406	946	26	guaranteed	guarantee	VERB
ftr-406	946	27	payment	payment	NOUN
ftr-406	946	28	,	,	PUNCT
ftr-406	946	29	(	(	PUNCT
ftr-406	946	30	2	2	X
ftr-406	946	31	)	)	PUNCT
ftr-406	946	32	the	the	DET
ftr-406	946	33	basis	basis	NOUN
ftr-406	946	34	of	of	ADP
ftr-406	946	35	the	the	DET
ftr-406	946	36	transferred	transfer	VERB
ftr-406	946	37	partnership	partnership	NOUN
ftr-406	946	38	property	property	NOUN
ftr-406	946	39	in	in	ADP
ftr-406	946	40	the	the	DET
ftr-406	946	41	hands	hand	NOUN
ftr-406	946	42	of	of	ADP
ftr-406	946	43	the	the	DET
ftr-406	946	44	recipient	recipient	NOUN
ftr-406	946	45	partner	partner	NOUN
ftr-406	946	46	is	be	AUX
ftr-406	946	47	equal	equal	ADJ
ftr-406	946	48	to	to	ADP
ftr-406	946	49	its	its	PRON
ftr-406	946	50	fair	fair	ADJ
ftr-406	946	51	market	market	NOUN
ftr-406	946	52	value	value	NOUN
ftr-406	946	53	,	,	PUNCT
ftr-406	946	54	and	and	CCONJ
ftr-406	946	55	(	(	PUNCT
ftr-406	946	56	3	3	X
ftr-406	946	57	)	)	PUNCT
ftr-406	946	58	the	the	DET
ftr-406	946	59	only	only	ADJ
ftr-406	946	60	adjustment	adjustment	NOUN
ftr-406	946	61	in	in	ADP
ftr-406	946	62	the	the	DET
ftr-406	946	63	recipient	recipient	NOUN
ftr-406	946	64	partner	partner	NOUN
ftr-406	946	65	’s	’s	PART
ftr-406	946	66	basis	basis	NOUN
ftr-406	946	67	in	in	ADP
ftr-406	946	68	his	his	PRON
ftr-406	946	69	partnership	partnership	NOUN
ftr-406	946	70	interest	interest	NOUN
ftr-406	946	71	resulting	result	VERB
ftr-406	946	72	from	from	ADP
ftr-406	946	73	a	a	DET
ftr-406	946	74	guaranteed	guarantee	VERB
ftr-406	946	75	payment	payment	NOUN
ftr-406	946	76	is	be	AUX
ftr-406	946	77	the	the	DET
ftr-406	946	78	partner	partner	NOUN
ftr-406	946	79	’s	’s	PART
ftr-406	946	80	share	share	NOUN
ftr-406	946	81	of	of	ADP
ftr-406	946	82	the	the	DET
ftr-406	946	83	deduction	deduction	NOUN
ftr-406	946	84	generated	generate	VERB
ftr-406	946	85	by	by	ADP
ftr-406	946	86	the	the	DET
ftr-406	946	87	guaranteed	guarantee	VERB
ftr-406	946	88	payment	payment	NOUN
ftr-406	946	89	.	.	PUNCT
ftr-406	947	1	to	to	PART
ftr-406	947	2	reach	reach	VERB
ftr-406	947	3	their	their	PRON
ftr-406	947	4	first	first	ADJ
ftr-406	947	5	conclusion	conclusion	NOUN
ftr-406	947	6	,	,	PUNCT
ftr-406	947	7	they	they	PRON
ftr-406	947	8	treat	treat	VERB
ftr-406	947	9	a	a	DET
ftr-406	947	10	guaranteed	guarantee	VERB
ftr-406	947	11	payment	payment	NOUN
ftr-406	947	12	as	as	ADP
ftr-406	947	13	a	a	DET
ftr-406	947	14	distribution	distribution	NOUN
ftr-406	947	15	of	of	ADP
ftr-406	947	16	partnership	partnership	NOUN
ftr-406	947	17	property	property	NOUN
ftr-406	947	18	based	base	VERB
ftr-406	947	19	on	on	ADP
ftr-406	947	20	the	the	DET
ftr-406	947	21	limitations	limitation	NOUN
ftr-406	947	22	contained	contain	VERB
ftr-406	947	23	in	in	ADP
ftr-406	947	24	the	the	DET
ftr-406	947	25	language	language	NOUN
ftr-406	947	26	of	of	ADP
ftr-406	947	27	section	section	NOUN
ftr-406	947	28	707(c	707(c	PROPN
ftr-406	947	29	)	)	PUNCT
ftr-406	947	30	.	.	PUNCT
ftr-406	948	1	they	they	PRON
ftr-406	948	2	depart	depart	VERB
ftr-406	948	3	from	from	ADP
ftr-406	948	4	the	the	DET
ftr-406	948	5	language	language	NOUN
ftr-406	948	6	of	of	ADP
ftr-406	948	7	section	section	NOUN
ftr-406	948	8	707(c	707(c	PROPN
ftr-406	948	9	)	)	PUNCT
ftr-406	948	10	to	to	PART
ftr-406	948	11	reach	reach	VERB
ftr-406	948	12	their	their	PRON
ftr-406	948	13	second	second	ADJ
ftr-406	948	14	and	and	CCONJ
ftr-406	948	15	third	third	ADJ
ftr-406	948	16	conclusions	conclusion	NOUN
ftr-406	948	17	and	and	CCONJ
ftr-406	948	18	claim	claim	NOUN
ftr-406	948	19	to	to	PART
ftr-406	948	20	have	have	AUX
ftr-406	948	21	compelling	compelling	ADJ
ftr-406	948	22	reasons	reason	NOUN
ftr-406	948	23	to	to	PART
ftr-406	948	24	do	do	VERB
ftr-406	948	25	so	so	ADV
ftr-406	948	26	,	,	PUNCT
ftr-406	948	27	largely	largely	ADV
ftr-406	948	28	because	because	SCONJ
ftr-406	948	29	they	they	PRON
ftr-406	948	30	assert	assert	VERB
ftr-406	948	31	that	that	SCONJ
ftr-406	948	32	the	the	DET
ftr-406	948	33	appropriate	appropriate	ADJ
ftr-406	948	34	results	result	NOUN
ftr-406	948	35	are	be	AUX
ftr-406	948	36	otherwise	otherwise	ADV
ftr-406	948	37	impossible	impossible	ADJ
ftr-406	948	38	to	to	PART
ftr-406	948	39	achieve	achieve	VERB
ftr-406	948	40	.	.	PUNCT
ftr-406	949	1	however	however	ADV
ftr-406	949	2	,	,	PUNCT
ftr-406	949	3	consistent	consistent	ADJ
ftr-406	949	4	treatment	treatment	NOUN
ftr-406	949	5	of	of	ADP
ftr-406	949	6	a	a	DET
ftr-406	949	7	guaranteed	guarantee	VERB
ftr-406	949	8	payment	payment	NOUN
ftr-406	949	9	as	as	ADP
ftr-406	949	10	both	both	CCONJ
ftr-406	949	11	an	an	DET
ftr-406	949	12	allocation	allocation	NOUN
ftr-406	949	13	of	of	ADP
ftr-406	949	14	partnership	partnership	NOUN
ftr-406	949	15	income	income	NOUN
ftr-406	949	16	and	and	CCONJ
ftr-406	949	17	a	a	DET
ftr-406	949	18	distribution	distribution	NOUN
ftr-406	949	19	of	of	ADP
ftr-406	949	20	partnership	partnership	NOUN
ftr-406	949	21	property	property	NOUN
ftr-406	949	22	will	will	AUX
ftr-406	949	23	produce	produce	VERB
ftr-406	949	24	the	the	DET
ftr-406	949	25	appropriate	appropriate	ADJ
ftr-406	949	26	results	result	NOUN
ftr-406	949	27	,	,	PUNCT
ftr-406	949	28	albeit	albeit	SCONJ
ftr-406	949	29	results	result	VERB
ftr-406	949	30	different	different	ADJ
ftr-406	949	31	from	from	ADP
ftr-406	949	32	those	those	PRON
ftr-406	949	33	obtained	obtain	VERB
ftr-406	949	34	by	by	ADP
ftr-406	949	35	kahn	kahn	PROPN
ftr-406	949	36	and	and	CCONJ
ftr-406	949	37	cuenin	cuenin	PROPN
ftr-406	949	38	,	,	PUNCT
ftr-406	949	39	who	who	PRON
ftr-406	949	40	fail	fail	VERB
ftr-406	949	41	to	to	PART
ftr-406	949	42	follow	follow	VERB
ftr-406	949	43	through	through	ADP
ftr-406	949	44	with	with	ADP
ftr-406	949	45	their	their	PRON
ftr-406	949	46	analysis	analysis	NOUN
ftr-406	949	47	based	base	VERB
ftr-406	949	48	on	on	ADP
ftr-406	949	49	the	the	DET
ftr-406	949	50	statutory	statutory	ADJ
ftr-406	949	51	language	language	NOUN
ftr-406	949	52	of	of	ADP
ftr-406	949	53	section	section	NOUN
ftr-406	949	54	707(c	707(c	PROPN
ftr-406	949	55	)	)	PUNCT
ftr-406	949	56	.	.	PUNCT
ftr-406	950	1	if	if	SCONJ
ftr-406	950	2	a	a	DET
ftr-406	950	3	guaranteed	guarantee	VERB
ftr-406	950	4	payment	payment	NOUN
ftr-406	950	5	is	be	AUX
ftr-406	950	6	treated	treat	VERB
ftr-406	950	7	as	as	ADP
ftr-406	950	8	an	an	DET
ftr-406	950	9	allocation	allocation	NOUN
ftr-406	950	10	of	of	ADP
ftr-406	950	11	partnership	partnership	NOUN
ftr-406	950	12	income	income	NOUN
ftr-406	950	13	followed	follow	VERB
ftr-406	950	14	by	by	ADP
ftr-406	950	15	a	a	DET
ftr-406	950	16	distribution	distribution	NOUN
ftr-406	950	17	of	of	ADP
ftr-406	950	18	partnership	partnership	NOUN
ftr-406	950	19	property	property	NOUN
ftr-406	950	20	,	,	PUNCT
ftr-406	950	21	kahn	kahn	PROPN
ftr-406	950	22	and	and	CCONJ
ftr-406	950	23	382	382	NUM
ftr-406	950	24	florida	florida	PROPN
ftr-406	950	25	tax	tax	NOUN
ftr-406	950	26	review	review	NOUN
ftr-406	951	1	[	[	X
ftr-406	951	2	v0l.7:6	v0l.7:6	PROPN
ftr-406	951	3	138	138	NUM
ftr-406	951	4	.	.	PUNCT
ftr-406	952	1	see	see	VERB
ftr-406	952	2	supra	supra	ADJ
ftr-406	952	3	text	text	NOUN
ftr-406	952	4	accompanying	accompanying	ADJ
ftr-406	952	5	notes	note	VERB
ftr-406	952	6	120	120	NUM
ftr-406	952	7	-	-	SYM
ftr-406	952	8	23	23	NUM
ftr-406	952	9	.	.	PUNCT
ftr-406	953	1	cuenin	cuenin	PROPN
ftr-406	953	2	’s	’s	PART
ftr-406	953	3	first	first	ADJ
ftr-406	953	4	conclusion	conclusion	NOUN
ftr-406	953	5	that	that	SCONJ
ftr-406	953	6	the	the	DET
ftr-406	953	7	partnership	partnership	NOUN
ftr-406	953	8	realizes	realize	VERB
ftr-406	953	9	neither	neither	CCONJ
ftr-406	953	10	gain	gain	NOUN
ftr-406	953	11	nor	nor	CCONJ
ftr-406	953	12	loss	loss	NOUN
ftr-406	953	13	on	on	ADP
ftr-406	953	14	the	the	DET
ftr-406	953	15	transfer	transfer	NOUN
ftr-406	953	16	of	of	ADP
ftr-406	953	17	an	an	DET
ftr-406	953	18	in	in	ADP
ftr-406	953	19	-	-	PUNCT
ftr-406	953	20	kind	kind	ADJ
ftr-406	953	21	guaranteed	guarantee	VERB
ftr-406	953	22	payment	payment	NOUN
ftr-406	953	23	is	be	AUX
ftr-406	953	24	correct	correct	ADJ
ftr-406	953	25	.	.	PUNCT
ftr-406	954	1	however	however	ADV
ftr-406	954	2	,	,	PUNCT
ftr-406	954	3	their	their	PRON
ftr-406	954	4	second	second	ADJ
ftr-406	954	5	and	and	CCONJ
ftr-406	954	6	third	third	ADJ
ftr-406	954	7	conclusions	conclusion	NOUN
ftr-406	954	8	do	do	AUX
ftr-406	954	9	not	not	PART
ftr-406	954	10	follow	follow	VERB
ftr-406	954	11	from	from	ADP
ftr-406	954	12	the	the	DET
ftr-406	954	13	first	first	ADJ
ftr-406	954	14	.	.	PUNCT
ftr-406	955	1	instead	instead	ADV
ftr-406	955	2	,	,	PUNCT
ftr-406	955	3	the	the	DET
ftr-406	955	4	basis	basis	NOUN
ftr-406	955	5	of	of	ADP
ftr-406	955	6	the	the	DET
ftr-406	955	7	transferred	transfer	VERB
ftr-406	955	8	partnership	partnership	NOUN
ftr-406	955	9	property	property	NOUN
ftr-406	955	10	in	in	ADP
ftr-406	955	11	the	the	DET
ftr-406	955	12	hands	hand	NOUN
ftr-406	955	13	of	of	ADP
ftr-406	955	14	the	the	DET
ftr-406	955	15	recipient	recipient	NOUN
ftr-406	955	16	partner	partner	NOUN
ftr-406	955	17	should	should	AUX
ftr-406	955	18	be	be	AUX
ftr-406	955	19	a	a	DET
ftr-406	955	20	carryover	carryover	NOUN
ftr-406	955	21	basis	basis	NOUN
ftr-406	955	22	from	from	ADP
ftr-406	955	23	the	the	DET
ftr-406	955	24	partnership	partnership	NOUN
ftr-406	955	25	,	,	PUNCT
ftr-406	955	26	consistent	consistent	ADJ
ftr-406	955	27	with	with	ADP
ftr-406	955	28	the	the	DET
ftr-406	955	29	general	general	ADJ
ftr-406	955	30	rule	rule	NOUN
ftr-406	955	31	applicable	applicable	ADJ
ftr-406	955	32	to	to	ADP
ftr-406	955	33	distributions	distribution	NOUN
ftr-406	955	34	of	of	ADP
ftr-406	955	35	partnership	partnership	NOUN
ftr-406	955	36	property	property	NOUN
ftr-406	955	37	,	,	PUNCT
ftr-406	955	38	and	and	CCONJ
ftr-406	955	39	the	the	DET
ftr-406	955	40	adjustments	adjustment	NOUN
ftr-406	955	41	to	to	ADP
ftr-406	955	42	the	the	DET
ftr-406	955	43	recipient	recipient	NOUN
ftr-406	955	44	partner	partner	NOUN
ftr-406	955	45	’s	’s	PART
ftr-406	955	46	outside	outside	ADJ
ftr-406	955	47	basis	basis	NOUN
ftr-406	955	48	similarly	similarly	ADV
ftr-406	955	49	should	should	AUX
ftr-406	955	50	follow	follow	VERB
ftr-406	955	51	the	the	DET
ftr-406	955	52	rules	rule	NOUN
ftr-406	955	53	applicable	applicable	ADJ
ftr-406	955	54	to	to	ADP
ftr-406	955	55	all	all	DET
ftr-406	955	56	allocations	allocation	NOUN
ftr-406	955	57	of	of	ADP
ftr-406	955	58	partnership	partnership	NOUN
ftr-406	955	59	income	income	NOUN
ftr-406	955	60	and	and	CCONJ
ftr-406	955	61	distributions	distribution	NOUN
ftr-406	955	62	of	of	ADP
ftr-406	955	63	partnership	partnership	NOUN
ftr-406	955	64	property	property	NOUN
ftr-406	955	65	.	.	PUNCT
ftr-406	956	1	kahn	kahn	PROPN
ftr-406	956	2	and	and	CCONJ
ftr-406	956	3	cuenin	cuenin	PROPN
ftr-406	956	4	’s	’s	PART
ftr-406	956	5	analysis	analysis	NOUN
ftr-406	956	6	with	with	ADP
ftr-406	956	7	respect	respect	NOUN
ftr-406	956	8	to	to	ADP
ftr-406	956	9	their	their	PRON
ftr-406	956	10	second	second	ADJ
ftr-406	956	11	and	and	CCONJ
ftr-406	956	12	third	third	ADJ
ftr-406	956	13	conclusions	conclusion	NOUN
ftr-406	956	14	is	be	AUX
ftr-406	956	15	based	base	VERB
ftr-406	956	16	on	on	ADP
ftr-406	956	17	a	a	DET
ftr-406	956	18	consideration	consideration	NOUN
ftr-406	956	19	of	of	ADP
ftr-406	956	20	the	the	DET
ftr-406	956	21	economics	economic	NOUN
ftr-406	956	22	of	of	ADP
ftr-406	956	23	the	the	DET
ftr-406	956	24	transaction	transaction	NOUN
ftr-406	956	25	.	.	PUNCT
ftr-406	957	1	to	to	PART
ftr-406	957	2	demonstrate	demonstrate	VERB
ftr-406	957	3	the	the	DET
ftr-406	957	4	proper	proper	ADJ
ftr-406	957	5	application	application	NOUN
ftr-406	957	6	of	of	ADP
ftr-406	957	7	kahn	kahn	PROPN
ftr-406	957	8	and	and	CCONJ
ftr-406	957	9	cuenin	cuenin	PROPN
ftr-406	957	10	’s	’s	PART
ftr-406	957	11	preferred	preferred	ADJ
ftr-406	957	12	interpretation	interpretation	NOUN
ftr-406	957	13	of	of	ADP
ftr-406	957	14	section	section	NOUN
ftr-406	957	15	707(c	707(c	PROPN
ftr-406	957	16	)	)	PUNCT
ftr-406	957	17	,	,	PUNCT
ftr-406	957	18	let	let	VERB
ftr-406	957	19	us	we	PRON
ftr-406	957	20	return	return	VERB
ftr-406	957	21	to	to	ADP
ftr-406	957	22	the	the	DET
ftr-406	957	23	example	example	NOUN
ftr-406	957	24	contained	contain	VERB
ftr-406	957	25	in	in	ADP
ftr-406	957	26	their	their	PRON
ftr-406	957	27	article	article	NOUN
ftr-406	957	28	and	and	CCONJ
ftr-406	957	29	described	describe	VERB
ftr-406	957	30	above	above	ADV
ftr-406	957	31	.	.	PUNCT
ftr-406	958	1	p	p	X
ftr-406	958	2	,	,	PUNCT
ftr-406	958	3	a	a	DET
ftr-406	958	4	general	general	ADJ
ftr-406	958	5	partnership	partnership	NOUN
ftr-406	958	6	,	,	PUNCT
ftr-406	958	7	has	have	VERB
ftr-406	958	8	three	three	NUM
ftr-406	958	9	equal138	equal138	PROPN
ftr-406	958	10	partners	partner	NOUN
ftr-406	958	11	,	,	PUNCT
ftr-406	958	12	a	a	DET
ftr-406	958	13	,	,	PUNCT
ftr-406	958	14	b	b	NOUN
ftr-406	958	15	,	,	PUNCT
ftr-406	958	16	and	and	CCONJ
ftr-406	958	17	c.	c.	NOUN
ftr-406	958	18	in	in	ADP
ftr-406	958	19	year	year	NOUN
ftr-406	958	20	1	1	NUM
ftr-406	958	21	,	,	PUNCT
ftr-406	958	22	p	p	NOUN
ftr-406	958	23	has	have	VERB
ftr-406	958	24	neither	neither	CCONJ
ftr-406	958	25	a	a	DET
ftr-406	958	26	net	net	ADJ
ftr-406	958	27	income	income	NOUN
ftr-406	958	28	nor	nor	CCONJ
ftr-406	958	29	a	a	DET
ftr-406	958	30	net	net	ADJ
ftr-406	958	31	loss	loss	NOUN
ftr-406	958	32	.	.	PUNCT
ftr-406	959	1	in	in	ADP
ftr-406	959	2	addition	addition	NOUN
ftr-406	959	3	,	,	PUNCT
ftr-406	959	4	the	the	DET
ftr-406	959	5	partnership	partnership	NOUN
ftr-406	959	6	has	have	VERB
ftr-406	959	7	no	no	DET
ftr-406	959	8	liabilities	liability	NOUN
ftr-406	959	9	.	.	PUNCT
ftr-406	960	1	the	the	DET
ftr-406	960	2	bases	basis	NOUN
ftr-406	960	3	and	and	CCONJ
ftr-406	960	4	fair	fair	ADJ
ftr-406	960	5	market	market	NOUN
ftr-406	960	6	values	value	NOUN
ftr-406	960	7	of	of	ADP
ftr-406	960	8	the	the	DET
ftr-406	960	9	partnership	partnership	NOUN
ftr-406	960	10	’s	’s	PART
ftr-406	960	11	assets	asset	NOUN
ftr-406	960	12	and	and	CCONJ
ftr-406	960	13	the	the	DET
ftr-406	960	14	partners	partner	NOUN
ftr-406	960	15	’	’	PART
ftr-406	960	16	partnership	partnership	NOUN
ftr-406	960	17	interests	interest	NOUN
ftr-406	960	18	are	be	AUX
ftr-406	960	19	as	as	SCONJ
ftr-406	960	20	provided	provide	VERB
ftr-406	960	21	in	in	ADP
ftr-406	960	22	figure	figure	NOUN
ftr-406	960	23	1	1	NUM
ftr-406	960	24	.	.	PUNCT
ftr-406	961	1	(	(	PUNCT
ftr-406	961	2	for	for	ADP
ftr-406	961	3	convenience	convenience	NOUN
ftr-406	961	4	,	,	PUNCT
ftr-406	961	5	figures	figure	NOUN
ftr-406	961	6	1	1	NUM
ftr-406	961	7	and	and	CCONJ
ftr-406	961	8	2	2	NUM
ftr-406	961	9	are	be	AUX
ftr-406	961	10	reproduced	reproduce	VERB
ftr-406	961	11	below	below	ADP
ftr-406	961	12	.	.	PUNCT
ftr-406	961	13	)	)	PUNCT
ftr-406	962	1	figure	figure	VERB
ftr-406	962	2	1	1	NUM
ftr-406	962	3	partnership	partnership	NOUN
ftr-406	962	4	’s	’s	PART
ftr-406	962	5	assets	asset	NOUN
ftr-406	962	6	and	and	CCONJ
ftr-406	962	7	partners	partner	NOUN
ftr-406	962	8	’	'	PUNCT
ftr-406	962	9	partnership	partnership	NOUN
ftr-406	962	10	interests	interest	NOUN
ftr-406	962	11	prior	prior	ADV
ftr-406	962	12	to	to	ADP
ftr-406	962	13	the	the	DET
ftr-406	962	14	guaranteed	guarantee	VERB
ftr-406	962	15	payment	payment	NOUN
ftr-406	962	16	assets	asset	NOUN
ftr-406	962	17	partnership	partnership	NOUN
ftr-406	962	18	interests	interest	NOUN
ftr-406	962	19	ab	ab	PROPN
ftr-406	962	20	fmv	fmv	PROPN
ftr-406	962	21	ab	ab	PROPN
ftr-406	962	22	fmv	fmv	PROPN
ftr-406	962	23	cash	cash	VERB
ftr-406	962	24	$	$	SYM
ftr-406	962	25	35,000	35,000	NUM
ftr-406	962	26	$	$	SYM
ftr-406	962	27	35,000	35,000	NUM
ftr-406	962	28	a	a	DET
ftr-406	962	29	$	$	SYM
ftr-406	962	30	20,000	20,000	NUM
ftr-406	962	31	$	$	SYM
ftr-406	962	32	30,000	30,000	NUM
ftr-406	962	33	land	land	NOUN
ftr-406	962	34	1	1	NUM
ftr-406	962	35	$	$	SYM
ftr-406	962	36	10,000	10,000	NUM
ftr-406	962	37	$	$	SYM
ftr-406	962	38	25,000	25,000	NUM
ftr-406	962	39	b	b	NUM
ftr-406	962	40	$	$	SYM
ftr-406	962	41	20,000	20,000	NUM
ftr-406	962	42	$	$	SYM
ftr-406	962	43	30,000	30,000	NUM
ftr-406	962	44	land	land	NOUN
ftr-406	962	45	2	2	NUM
ftr-406	962	46	$	$	SYM
ftr-406	962	47	15,000	15,000	NUM
ftr-406	962	48	$	$	SYM
ftr-406	962	49	30,000	30,000	NUM
ftr-406	962	50	c	c	NOUN
ftr-406	962	51	$	$	SYM
ftr-406	962	52	20,000	20,000	NUM
ftr-406	962	53	$	$	SYM
ftr-406	962	54	30,000	30,000	NUM
ftr-406	962	55	total	total	ADJ
ftr-406	962	56	$	$	SYM
ftr-406	962	57	60,000	60,000	NUM
ftr-406	962	58	$	$	SYM
ftr-406	962	59	90,000	90,000	NUM
ftr-406	962	60	total	total	ADJ
ftr-406	962	61	$	$	SYM
ftr-406	962	62	60,000	60,000	NUM
ftr-406	962	63	$	$	SYM
ftr-406	962	64	90,000	90,000	NUM
ftr-406	962	65	on	on	ADP
ftr-406	962	66	december	december	PROPN
ftr-406	962	67	31	31	NUM
ftr-406	962	68	,	,	PUNCT
ftr-406	962	69	year	year	NOUN
ftr-406	962	70	1	1	NUM
ftr-406	962	71	,	,	PUNCT
ftr-406	962	72	p	p	NOUN
ftr-406	962	73	transfers	transfer	NOUN
ftr-406	962	74	land	land	NOUN
ftr-406	962	75	2	2	NUM
ftr-406	962	76	to	to	ADP
ftr-406	962	77	a	a	PRON
ftr-406	962	78	as	as	ADP
ftr-406	962	79	a	a	DET
ftr-406	962	80	guaranteed	guarantee	VERB
ftr-406	962	81	payment	payment	NOUN
ftr-406	962	82	.	.	PUNCT
ftr-406	963	1	under	under	ADP
ftr-406	963	2	kahn	kahn	PROPN
ftr-406	963	3	and	and	CCONJ
ftr-406	963	4	cuenin	cuenin	PROPN
ftr-406	963	5	’s	’s	PART
ftr-406	963	6	proposal	proposal	NOUN
ftr-406	963	7	,	,	PUNCT
ftr-406	963	8	a	a	PRON
ftr-406	963	9	has	have	VERB
ftr-406	963	10	ordinary	ordinary	ADJ
ftr-406	963	11	income	income	NOUN
ftr-406	963	12	of	of	ADP
ftr-406	963	13	$	$	SYM
ftr-406	963	14	30,000	30,000	NUM
ftr-406	963	15	and	and	CCONJ
ftr-406	963	16	takes	take	VERB
ftr-406	963	17	a	a	DET
ftr-406	963	18	basis	basis	NOUN
ftr-406	963	19	in	in	ADP
ftr-406	963	20	land	land	NOUN
ftr-406	963	21	2	2	NUM
ftr-406	963	22	equal	equal	ADJ
ftr-406	963	23	to	to	ADP
ftr-406	963	24	its	its	PRON
ftr-406	963	25	fair	fair	ADJ
ftr-406	963	26	market	market	NOUN
ftr-406	963	27	value	value	NOUN
ftr-406	963	28	,	,	PUNCT
ftr-406	963	29	$	$	SYM
ftr-406	963	30	30,000	30,000	NUM
ftr-406	963	31	.	.	PUNCT
ftr-406	964	1	in	in	ADP
ftr-406	964	2	addition	addition	NOUN
ftr-406	964	3	,	,	PUNCT
ftr-406	964	4	p	p	NOUN
ftr-406	964	5	is	be	AUX
ftr-406	964	6	allowed	allow	VERB
ftr-406	964	7	a	a	DET
ftr-406	964	8	deduction	deduction	NOUN
ftr-406	964	9	of	of	ADP
ftr-406	964	10	$	$	SYM
ftr-406	964	11	30,000	30,000	NUM
ftr-406	964	12	.	.	PUNCT
ftr-406	965	1	the	the	DET
ftr-406	965	2	deduction	deduction	NOUN
ftr-406	965	3	reduces	reduce	VERB
ftr-406	965	4	each	each	DET
ftr-406	965	5	partner	partner	NOUN
ftr-406	965	6	’s	’s	PART
ftr-406	965	7	outside	outside	ADJ
ftr-406	965	8	basis	basis	NOUN
ftr-406	965	9	by	by	ADP
ftr-406	965	10	$	$	SYM
ftr-406	965	11	10,000	10,000	NUM
ftr-406	965	12	.	.	PUNCT
ftr-406	966	1	as	as	ADP
ftr-406	966	2	a	a	DET
ftr-406	966	3	result	result	NOUN
ftr-406	966	4	,	,	PUNCT
ftr-406	966	5	the	the	DET
ftr-406	966	6	bases	basis	NOUN
ftr-406	966	7	and	and	CCONJ
ftr-406	966	8	fair	fair	ADJ
ftr-406	966	9	market	market	NOUN
ftr-406	966	10	values	value	NOUN
ftr-406	966	11	of	of	ADP
ftr-406	966	12	the	the	DET
ftr-406	966	13	partnership	partnership	NOUN
ftr-406	966	14	’s	’s	PART
ftr-406	966	15	assets	asset	NOUN
ftr-406	966	16	and	and	CCONJ
ftr-406	966	17	the	the	DET
ftr-406	966	18	partners	partner	NOUN
ftr-406	966	19	’	’	PART
ftr-406	966	20	partnership	partnership	NOUN
ftr-406	966	21	interests	interest	NOUN
ftr-406	966	22	are	be	AUX
ftr-406	966	23	as	as	SCONJ
ftr-406	966	24	provided	provide	VERB
ftr-406	966	25	in	in	ADP
ftr-406	966	26	figure	figure	NOUN
ftr-406	966	27	2	2	NUM
ftr-406	966	28	.	.	NOUN
ftr-406	966	29	2006	2006	NUM
ftr-406	966	30	]	]	PUNCT
ftr-406	966	31	the	the	DET
ftr-406	966	32	lazarus	lazarus	PROPN
ftr-406	966	33	effect	effect	PROPN
ftr-406	966	34	383	383	NUM
ftr-406	966	35	139	139	NUM
ftr-406	966	36	.	.	PUNCT
ftr-406	967	1	kahn	kahn	PROPN
ftr-406	967	2	&	&	CCONJ
ftr-406	967	3	cuenin	cuenin	PROPN
ftr-406	967	4	,	,	PUNCT
ftr-406	967	5	supra	supra	PROPN
ftr-406	967	6	note	note	PROPN
ftr-406	967	7	6	6	NUM
ftr-406	967	8	,	,	PUNCT
ftr-406	967	9	at	at	ADP
ftr-406	967	10	432	432	NUM
ftr-406	967	11	.	.	PUNCT
ftr-406	968	1	140	140	NUM
ftr-406	968	2	.	.	PUNCT
ftr-406	969	1	the	the	DET
ftr-406	969	2	modified	modify	VERB
ftr-406	969	3	aggregate	aggregate	NOUN
ftr-406	969	4	approach	approach	NOUN
ftr-406	969	5	described	describe	VERB
ftr-406	969	6	herein	herein	NOUN
ftr-406	969	7	is	be	AUX
ftr-406	969	8	intended	intend	VERB
ftr-406	969	9	to	to	PART
ftr-406	969	10	describe	describe	VERB
ftr-406	969	11	the	the	DET
ftr-406	969	12	treatment	treatment	NOUN
ftr-406	969	13	of	of	ADP
ftr-406	969	14	a	a	DET
ftr-406	969	15	guaranteed	guarantee	VERB
ftr-406	969	16	payment	payment	NOUN
ftr-406	969	17	under	under	ADP
ftr-406	969	18	§	§	PROPN
ftr-406	969	19	707(c	707(c	PROPN
ftr-406	969	20	)	)	PUNCT
ftr-406	969	21	as	as	ADV
ftr-406	969	22	originally	originally	ADV
ftr-406	969	23	enacted	enact	VERB
ftr-406	969	24	.	.	PUNCT
ftr-406	970	1	it	it	PRON
ftr-406	970	2	is	be	AUX
ftr-406	970	3	an	an	DET
ftr-406	970	4	alternative	alternative	NOUN
ftr-406	970	5	to	to	ADP
ftr-406	970	6	the	the	DET
ftr-406	970	7	pure	pure	ADJ
ftr-406	970	8	aggregate	aggregate	ADJ
ftr-406	970	9	approach	approach	NOUN
ftr-406	970	10	that	that	SCONJ
ftr-406	970	11	the	the	DET
ftr-406	970	12	courts	court	NOUN
ftr-406	970	13	generally	generally	ADV
ftr-406	970	14	applied	apply	VERB
ftr-406	970	15	in	in	ADP
ftr-406	970	16	determining	determine	VERB
ftr-406	970	17	the	the	DET
ftr-406	970	18	tax	tax	NOUN
ftr-406	970	19	treatment	treatment	NOUN
ftr-406	970	20	of	of	ADP
ftr-406	970	21	partner	partner	NOUN
ftr-406	970	22	salaries	salary	NOUN
ftr-406	970	23	prior	prior	ADV
ftr-406	970	24	to	to	ADP
ftr-406	970	25	the	the	DET
ftr-406	970	26	enactment	enactment	NOUN
ftr-406	970	27	of	of	ADP
ftr-406	970	28	§	§	PROPN
ftr-406	970	29	707(c	707(c	PROPN
ftr-406	970	30	)	)	PUNCT
ftr-406	970	31	.	.	PUNCT
ftr-406	971	1	for	for	ADP
ftr-406	971	2	further	further	ADJ
ftr-406	971	3	discussion	discussion	NOUN
ftr-406	971	4	of	of	ADP
ftr-406	971	5	the	the	DET
ftr-406	971	6	pure	pure	ADJ
ftr-406	971	7	aggregate	aggregate	ADJ
ftr-406	971	8	approach	approach	NOUN
ftr-406	971	9	and	and	CCONJ
ftr-406	971	10	the	the	DET
ftr-406	971	11	modified	modify	VERB
ftr-406	971	12	aggregate	aggregate	NOUN
ftr-406	971	13	approach	approach	NOUN
ftr-406	971	14	,	,	PUNCT
ftr-406	971	15	see	see	VERB
ftr-406	971	16	infra	infra	NOUN
ftr-406	971	17	note	note	VERB
ftr-406	971	18	149	149	NUM
ftr-406	971	19	.	.	PUNCT
ftr-406	972	1	kahn	kahn	PROPN
ftr-406	972	2	and	and	CCONJ
ftr-406	972	3	cuenin	cuenin	PROPN
ftr-406	972	4	’s	’s	PART
ftr-406	972	5	approach	approach	NOUN
ftr-406	972	6	is	be	AUX
ftr-406	972	7	not	not	PART
ftr-406	972	8	reflective	reflective	ADJ
ftr-406	972	9	of	of	ADP
ftr-406	972	10	either	either	CCONJ
ftr-406	972	11	the	the	DET
ftr-406	972	12	pure	pure	ADJ
ftr-406	972	13	aggregate	aggregate	ADJ
ftr-406	972	14	approach	approach	NOUN
ftr-406	972	15	or	or	CCONJ
ftr-406	972	16	the	the	DET
ftr-406	972	17	modified	modify	VERB
ftr-406	972	18	aggregate	aggregate	ADJ
ftr-406	972	19	approach	approach	NOUN
ftr-406	972	20	.	.	PUNCT
ftr-406	973	1	as	as	SCONJ
ftr-406	973	2	described	describe	VERB
ftr-406	973	3	previously	previously	ADV
ftr-406	973	4	,	,	PUNCT
ftr-406	973	5	kahn	kahn	PROPN
ftr-406	973	6	and	and	CCONJ
ftr-406	973	7	cuenin	cuenin	PROPN
ftr-406	973	8	’s	’s	PART
ftr-406	973	9	approach	approach	NOUN
ftr-406	973	10	is	be	AUX
ftr-406	973	11	a	a	DET
ftr-406	973	12	strange	strange	ADJ
ftr-406	973	13	hybrid	hybrid	NOUN
ftr-406	973	14	,	,	PUNCT
ftr-406	973	15	combining	combine	VERB
ftr-406	973	16	aspects	aspect	NOUN
ftr-406	973	17	of	of	ADP
ftr-406	973	18	the	the	DET
ftr-406	973	19	modified	modify	VERB
ftr-406	973	20	aggregate	aggregate	NOUN
ftr-406	973	21	approach	approach	NOUN
ftr-406	973	22	and	and	CCONJ
ftr-406	973	23	the	the	DET
ftr-406	973	24	entity	entity	NOUN
ftr-406	973	25	approach	approach	NOUN
ftr-406	973	26	.	.	PUNCT
ftr-406	974	1	figure	figure	NOUN
ftr-406	974	2	2	2	NUM
ftr-406	974	3	partnership	partnership	NOUN
ftr-406	974	4	’s	’s	PART
ftr-406	974	5	assets	asset	NOUN
ftr-406	974	6	and	and	CCONJ
ftr-406	974	7	partners	partner	NOUN
ftr-406	974	8	’	'	PUNCT
ftr-406	974	9	partnership	partnership	NOUN
ftr-406	974	10	interests	interest	NOUN
ftr-406	974	11	under	under	ADP
ftr-406	974	12	kahn	kahn	PROPN
ftr-406	974	13	and	and	CCONJ
ftr-406	974	14	cuenin	cuenin	PROPN
ftr-406	974	15	’s	’s	PART
ftr-406	974	16	approach	approach	NOUN
ftr-406	974	17	assets	asset	NOUN
ftr-406	974	18	partnership	partnership	NOUN
ftr-406	974	19	interests	interest	NOUN
ftr-406	974	20	ab	ab	PROPN
ftr-406	974	21	fmv	fmv	PROPN
ftr-406	974	22	ab	ab	PROPN
ftr-406	974	23	fmv	fmv	PROPN
ftr-406	974	24	cash	cash	VERB
ftr-406	974	25	$	$	SYM
ftr-406	974	26	35,000	35,000	NUM
ftr-406	974	27	$	$	SYM
ftr-406	974	28	35,000	35,000	NUM
ftr-406	974	29	a	a	DET
ftr-406	974	30	$	$	SYM
ftr-406	974	31	10,000	10,000	NUM
ftr-406	974	32	$	$	SYM
ftr-406	974	33	20,000	20,000	NUM
ftr-406	974	34	land	land	NOUN
ftr-406	974	35	1	1	NUM
ftr-406	974	36	$	$	SYM
ftr-406	974	37	10,000	10,000	NUM
ftr-406	974	38	$	$	SYM
ftr-406	974	39	25,000	25,000	NUM
ftr-406	974	40	b	b	NUM
ftr-406	974	41	$	$	SYM
ftr-406	974	42	10,000	10,000	NUM
ftr-406	974	43	$	$	SYM
ftr-406	974	44	20,000	20,000	NUM
ftr-406	974	45	total	total	NOUN
ftr-406	974	46	$	$	SYM
ftr-406	974	47	45,000	45,000	NUM
ftr-406	974	48	$	$	SYM
ftr-406	974	49	60,000	60,000	NUM
ftr-406	974	50	c	c	NOUN
ftr-406	974	51	$	$	SYM
ftr-406	974	52	10,000	10,000	NUM
ftr-406	974	53	$	$	SYM
ftr-406	974	54	20,000	20,000	NUM
ftr-406	974	55	total	total	ADJ
ftr-406	974	56	$	$	SYM
ftr-406	974	57	30,000	30,000	NUM
ftr-406	974	58	$	$	SYM
ftr-406	974	59	60,000	60,000	NUM
ftr-406	974	60	according	accord	VERB
ftr-406	974	61	to	to	ADP
ftr-406	974	62	their	their	PRON
ftr-406	974	63	analysis	analysis	NOUN
ftr-406	974	64	,	,	PUNCT
ftr-406	974	65	the	the	DET
ftr-406	974	66	amount	amount	NOUN
ftr-406	974	67	of	of	ADP
ftr-406	974	68	appreciation	appreciation	NOUN
ftr-406	974	69	in	in	ADP
ftr-406	974	70	each	each	DET
ftr-406	974	71	partner	partner	NOUN
ftr-406	974	72	’s	’s	PART
ftr-406	974	73	partnership	partnership	NOUN
ftr-406	974	74	interest	interest	NOUN
ftr-406	974	75	,	,	PUNCT
ftr-406	974	76	$	$	SYM
ftr-406	974	77	10,000	10,000	NUM
ftr-406	974	78	,	,	PUNCT
ftr-406	974	79	is	be	AUX
ftr-406	974	80	the	the	DET
ftr-406	974	81	same	same	ADJ
ftr-406	974	82	before	before	ADP
ftr-406	974	83	the	the	DET
ftr-406	974	84	transfer	transfer	NOUN
ftr-406	974	85	(	(	PUNCT
ftr-406	974	86	$	$	SYM
ftr-406	974	87	30,000	30,000	NUM
ftr-406	974	88	fair	fair	ADJ
ftr-406	974	89	market	market	NOUN
ftr-406	974	90	value	value	NOUN
ftr-406	974	91	minus	minus	CCONJ
ftr-406	974	92	$	$	SYM
ftr-406	974	93	20,000	20,000	NUM
ftr-406	974	94	outside	outside	ADP
ftr-406	974	95	basis	basis	NOUN
ftr-406	974	96	)	)	PUNCT
ftr-406	974	97	as	as	ADP
ftr-406	974	98	after	after	ADP
ftr-406	974	99	the	the	DET
ftr-406	974	100	transfer	transfer	NOUN
ftr-406	974	101	(	(	PUNCT
ftr-406	974	102	$	$	SYM
ftr-406	974	103	20,000	20,000	NUM
ftr-406	974	104	fair	fair	ADJ
ftr-406	974	105	market	market	NOUN
ftr-406	974	106	value	value	NOUN
ftr-406	974	107	minus	minus	CCONJ
ftr-406	974	108	$	$	SYM
ftr-406	974	109	10,000	10,000	NUM
ftr-406	974	110	outside	outside	ADJ
ftr-406	974	111	basis	basis	NOUN
ftr-406	974	112	)	)	PUNCT
ftr-406	974	113	.	.	PUNCT
ftr-406	975	1	if	if	SCONJ
ftr-406	975	2	the	the	DET
ftr-406	975	3	basis	basis	NOUN
ftr-406	975	4	of	of	ADP
ftr-406	975	5	the	the	DET
ftr-406	975	6	transferred	transfer	VERB
ftr-406	975	7	property	property	NOUN
ftr-406	975	8	in	in	ADP
ftr-406	975	9	the	the	DET
ftr-406	975	10	hands	hand	NOUN
ftr-406	975	11	of	of	ADP
ftr-406	975	12	the	the	DET
ftr-406	975	13	recipient	recipient	NOUN
ftr-406	975	14	partner	partner	NOUN
ftr-406	975	15	,	,	PUNCT
ftr-406	975	16	a	a	PRON
ftr-406	975	17	,	,	PUNCT
ftr-406	975	18	is	be	AUX
ftr-406	975	19	equal	equal	ADJ
ftr-406	975	20	to	to	ADP
ftr-406	975	21	its	its	PRON
ftr-406	975	22	fair	fair	ADJ
ftr-406	975	23	market	market	NOUN
ftr-406	975	24	value	value	NOUN
ftr-406	975	25	,	,	PUNCT
ftr-406	975	26	a	a	DET
ftr-406	975	27	’s	’s	ADJ
ftr-406	975	28	potential	potential	ADJ
ftr-406	975	29	gain	gain	NOUN
ftr-406	975	30	on	on	ADP
ftr-406	975	31	the	the	DET
ftr-406	975	32	sale	sale	NOUN
ftr-406	975	33	of	of	ADP
ftr-406	975	34	both	both	DET
ftr-406	975	35	land	land	NOUN
ftr-406	975	36	2	2	NUM
ftr-406	975	37	(	(	PUNCT
ftr-406	975	38	$	$	SYM
ftr-406	975	39	0	0	NUM
ftr-406	975	40	)	)	PUNCT
ftr-406	975	41	and	and	CCONJ
ftr-406	975	42	his	his	PRON
ftr-406	975	43	partnership	partnership	NOUN
ftr-406	975	44	interest	interest	NOUN
ftr-406	975	45	(	(	PUNCT
ftr-406	975	46	$	$	SYM
ftr-406	975	47	10,000	10,000	NUM
ftr-406	975	48	)	)	PUNCT
ftr-406	975	49	will	will	AUX
ftr-406	975	50	be	be	AUX
ftr-406	975	51	the	the	DET
ftr-406	975	52	appropriate	appropriate	ADJ
ftr-406	975	53	amount	amount	NOUN
ftr-406	975	54	,	,	PUNCT
ftr-406	975	55	$	$	SYM
ftr-406	975	56	10,000	10,000	NUM
ftr-406	975	57	.	.	PUNCT
ftr-406	976	1	alternatively	alternatively	ADV
ftr-406	976	2	,	,	PUNCT
ftr-406	976	3	if	if	SCONJ
ftr-406	976	4	the	the	DET
ftr-406	976	5	basis	basis	NOUN
ftr-406	976	6	of	of	ADP
ftr-406	976	7	land	land	NOUN
ftr-406	976	8	2	2	NUM
ftr-406	976	9	is	be	AUX
ftr-406	976	10	$	$	SYM
ftr-406	976	11	15,000	15,000	NUM
ftr-406	976	12	,	,	PUNCT
ftr-406	976	13	its	its	PRON
ftr-406	976	14	basis	basis	NOUN
ftr-406	976	15	in	in	ADP
ftr-406	976	16	the	the	DET
ftr-406	976	17	hands	hand	NOUN
ftr-406	976	18	of	of	ADP
ftr-406	976	19	the	the	DET
ftr-406	976	20	partnership	partnership	NOUN
ftr-406	976	21	,	,	PUNCT
ftr-406	976	22	they	they	PRON
ftr-406	976	23	claim	claim	VERB
ftr-406	976	24	that	that	SCONJ
ftr-406	976	25	a	a	DET
ftr-406	976	26	’s	’s	ADJ
ftr-406	976	27	potential	potential	ADJ
ftr-406	976	28	gain	gain	NOUN
ftr-406	976	29	on	on	ADP
ftr-406	976	30	the	the	DET
ftr-406	976	31	sale	sale	NOUN
ftr-406	976	32	of	of	ADP
ftr-406	976	33	both	both	DET
ftr-406	976	34	land	land	NOUN
ftr-406	976	35	2	2	NUM
ftr-406	976	36	(	(	PUNCT
ftr-406	976	37	$	$	SYM
ftr-406	976	38	15,000	15,000	NUM
ftr-406	976	39	)	)	PUNCT
ftr-406	976	40	and	and	CCONJ
ftr-406	976	41	his	his	PRON
ftr-406	976	42	partnership	partnership	NOUN
ftr-406	976	43	interest	interest	NOUN
ftr-406	976	44	(	(	PUNCT
ftr-406	976	45	$	$	SYM
ftr-406	976	46	10,000	10,000	NUM
ftr-406	976	47	)	)	PUNCT
ftr-406	976	48	will	will	AUX
ftr-406	976	49	be	be	AUX
ftr-406	976	50	$	$	SYM
ftr-406	976	51	25,000	25,000	NUM
ftr-406	976	52	.	.	PUNCT
ftr-406	977	1	“	"	PUNCT
ftr-406	977	2	clearly	clearly	ADV
ftr-406	977	3	,	,	PUNCT
ftr-406	977	4	a	a	DET
ftr-406	977	5	gain	gain	NOUN
ftr-406	977	6	of	of	ADP
ftr-406	977	7	$	$	SYM
ftr-406	977	8	25,000	25,000	NUM
ftr-406	977	9	would	would	AUX
ftr-406	977	10	be	be	AUX
ftr-406	977	11	excessive	excessive	ADJ
ftr-406	977	12	.	.	PUNCT
ftr-406	977	13	”139	”139	PUNCT
ftr-406	978	1	but	but	CCONJ
ftr-406	978	2	had	have	AUX
ftr-406	978	3	kahn	kahn	NOUN
ftr-406	978	4	and	and	CCONJ
ftr-406	978	5	cuenin	cuenin	PROPN
ftr-406	978	6	adjusted	adjust	VERB
ftr-406	978	7	the	the	DET
ftr-406	978	8	recipient	recipient	NOUN
ftr-406	978	9	partner	partner	NOUN
ftr-406	978	10	’s	’s	PART
ftr-406	978	11	basis	basis	NOUN
ftr-406	978	12	in	in	ADP
ftr-406	978	13	his	his	PRON
ftr-406	978	14	partnership	partnership	NOUN
ftr-406	978	15	interest	interest	NOUN
ftr-406	978	16	by	by	ADP
ftr-406	978	17	treating	treat	VERB
ftr-406	978	18	the	the	DET
ftr-406	978	19	guaranteed	guarantee	VERB
ftr-406	978	20	payment	payment	NOUN
ftr-406	978	21	as	as	ADP
ftr-406	978	22	a	a	DET
ftr-406	978	23	distributive	distributive	ADJ
ftr-406	978	24	share	share	NOUN
ftr-406	978	25	of	of	ADP
ftr-406	978	26	partnership	partnership	NOUN
ftr-406	978	27	income	income	NOUN
ftr-406	978	28	followed	follow	VERB
ftr-406	978	29	by	by	ADP
ftr-406	978	30	a	a	DET
ftr-406	978	31	distribution	distribution	NOUN
ftr-406	978	32	of	of	ADP
ftr-406	978	33	partnership	partnership	NOUN
ftr-406	978	34	property	property	NOUN
ftr-406	978	35	as	as	SCONJ
ftr-406	978	36	they	they	PRON
ftr-406	978	37	claim	claim	VERB
ftr-406	978	38	the	the	DET
ftr-406	978	39	explicit	explicit	ADJ
ftr-406	978	40	language	language	NOUN
ftr-406	978	41	of	of	ADP
ftr-406	978	42	section	section	NOUN
ftr-406	978	43	707(c	707(c	PROPN
ftr-406	978	44	)	)	PUNCT
ftr-406	978	45	requires	require	VERB
ftr-406	978	46	,	,	PUNCT
ftr-406	978	47	a	a	DET
ftr-406	978	48	gain	gain	NOUN
ftr-406	978	49	of	of	ADP
ftr-406	978	50	$	$	SYM
ftr-406	978	51	25,000	25,000	NUM
ftr-406	978	52	would	would	AUX
ftr-406	978	53	not	not	PART
ftr-406	978	54	have	have	AUX
ftr-406	978	55	arisen	arise	VERB
ftr-406	978	56	.	.	PUNCT
ftr-406	979	1	we	we	PRON
ftr-406	979	2	will	will	AUX
ftr-406	979	3	refer	refer	VERB
ftr-406	979	4	to	to	ADP
ftr-406	979	5	the	the	DET
ftr-406	979	6	treatment	treatment	NOUN
ftr-406	979	7	of	of	ADP
ftr-406	979	8	a	a	DET
ftr-406	979	9	guaranteed	guarantee	VERB
ftr-406	979	10	payment	payment	NOUN
ftr-406	979	11	in	in	ADP
ftr-406	979	12	this	this	DET
ftr-406	979	13	manner	manner	NOUN
ftr-406	979	14	as	as	ADP
ftr-406	979	15	the	the	DET
ftr-406	979	16	“	"	PUNCT
ftr-406	979	17	modified	modify	VERB
ftr-406	979	18	aggregate	aggregate	ADJ
ftr-406	979	19	approach	approach	NOUN
ftr-406	979	20	.	.	PUNCT
ftr-406	979	21	”	"	PUNCT
ftr-406	980	1	to140	to140	ADJ
ftr-406	980	2	appreciate	appreciate	VERB
ftr-406	980	3	all	all	PRON
ftr-406	980	4	of	of	ADP
ftr-406	980	5	the	the	DET
ftr-406	980	6	adjustments	adjustment	NOUN
ftr-406	980	7	that	that	PRON
ftr-406	980	8	must	must	AUX
ftr-406	980	9	be	be	AUX
ftr-406	980	10	made	make	VERB
ftr-406	980	11	,	,	PUNCT
ftr-406	980	12	the	the	DET
ftr-406	980	13	bases	basis	NOUN
ftr-406	980	14	of	of	ADP
ftr-406	980	15	the	the	DET
ftr-406	980	16	partners	partner	NOUN
ftr-406	980	17	’	'	PUNCT
ftr-406	980	18	partnership	partnership	NOUN
ftr-406	980	19	interests	interest	NOUN
ftr-406	980	20	must	must	AUX
ftr-406	980	21	be	be	AUX
ftr-406	980	22	considered	consider	VERB
ftr-406	980	23	at	at	ADP
ftr-406	980	24	two	two	NUM
ftr-406	980	25	points	point	NOUN
ftr-406	980	26	in	in	ADP
ftr-406	980	27	time	time	NOUN
ftr-406	980	28	:	:	PUNCT
ftr-406	980	29	(	(	PUNCT
ftr-406	980	30	1	1	X
ftr-406	980	31	)	)	PUNCT
ftr-406	980	32	immediately	immediately	ADV
ftr-406	980	33	following	follow	VERB
ftr-406	980	34	the	the	DET
ftr-406	980	35	determination	determination	NOUN
ftr-406	980	36	of	of	ADP
ftr-406	980	37	the	the	DET
ftr-406	980	38	guaranteed	guarantee	VERB
ftr-406	980	39	payment	payment	NOUN
ftr-406	980	40	but	but	CCONJ
ftr-406	980	41	prior	prior	ADV
ftr-406	980	42	to	to	ADP
ftr-406	980	43	its	its	PRON
ftr-406	980	44	payment	payment	NOUN
ftr-406	980	45	and	and	CCONJ
ftr-406	980	46	(	(	PUNCT
ftr-406	980	47	2	2	X
ftr-406	980	48	)	)	PUNCT
ftr-406	980	49	immediately	immediately	ADV
ftr-406	980	50	following	follow	VERB
ftr-406	980	51	the	the	DET
ftr-406	980	52	transfer	transfer	NOUN
ftr-406	980	53	of	of	ADP
ftr-406	980	54	partnership	partnership	NOUN
ftr-406	980	55	384	384	NUM
ftr-406	980	56	florida	florida	PROPN
ftr-406	980	57	tax	tax	NOUN
ftr-406	980	58	review	review	NOUN
ftr-406	981	1	[	[	X
ftr-406	981	2	v0l.7:6	v0l.7:6	NOUN
ftr-406	981	3	141	141	NUM
ftr-406	981	4	.	.	PUNCT
ftr-406	982	1	such	such	DET
ftr-406	982	2	an	an	DET
ftr-406	982	3	approach	approach	NOUN
ftr-406	982	4	is	be	AUX
ftr-406	982	5	consistent	consistent	ADJ
ftr-406	982	6	with	with	ADP
ftr-406	982	7	the	the	DET
ftr-406	982	8	regulations	regulation	NOUN
ftr-406	982	9	under	under	ADP
ftr-406	982	10	§	§	PROPN
ftr-406	982	11	707(c	707(c	PROPN
ftr-406	982	12	)	)	PUNCT
ftr-406	982	13	which	which	PRON
ftr-406	982	14	recognize	recognize	VERB
ftr-406	982	15	that	that	SCONJ
ftr-406	982	16	an	an	DET
ftr-406	982	17	accrual	accrual	ADJ
ftr-406	982	18	-	-	PUNCT
ftr-406	982	19	method	method	NOUN
ftr-406	982	20	partnership	partnership	NOUN
ftr-406	982	21	can	can	AUX
ftr-406	982	22	make	make	VERB
ftr-406	982	23	a	a	DET
ftr-406	982	24	guaranteed	guarantee	VERB
ftr-406	982	25	payment	payment	NOUN
ftr-406	982	26	without	without	ADP
ftr-406	982	27	making	make	VERB
ftr-406	982	28	an	an	DET
ftr-406	982	29	actual	actual	ADJ
ftr-406	982	30	transfer	transfer	NOUN
ftr-406	982	31	of	of	ADP
ftr-406	982	32	money	money	NOUN
ftr-406	982	33	or	or	CCONJ
ftr-406	982	34	property	property	NOUN
ftr-406	982	35	.	.	PUNCT
ftr-406	983	1	regs	regs	PROPN
ftr-406	983	2	.	.	PUNCT
ftr-406	984	1	§	§	PROPN
ftr-406	984	2	1.707	1.707	NUM
ftr-406	984	3	-	-	SYM
ftr-406	984	4	1(c	1(c	NUM
ftr-406	984	5	)	)	PUNCT
ftr-406	984	6	(	(	PUNCT
ftr-406	984	7	second	second	ADJ
ftr-406	984	8	sentence	sentence	NOUN
ftr-406	984	9	)	)	PUNCT
ftr-406	984	10	.	.	PUNCT
ftr-406	985	1	see	see	VERB
ftr-406	985	2	gaines	gaine	NOUN
ftr-406	985	3	v.	v.	ADP
ftr-406	985	4	comm’r	comm’r	NOUN
ftr-406	985	5	,	,	PUNCT
ftr-406	985	6	t.c.memo	t.c.memo	NOUN
ftr-406	985	7	.	.	PUNCT
ftr-406	986	1	1982	1982	NUM
ftr-406	986	2	-	-	SYM
ftr-406	986	3	731	731	NUM
ftr-406	986	4	,	,	PUNCT
ftr-406	986	5	45	45	NUM
ftr-406	986	6	t.c.m	t.c.m	NOUN
ftr-406	986	7	.	.	PUNCT
ftr-406	987	1	(	(	PUNCT
ftr-406	987	2	cch	cch	NOUN
ftr-406	987	3	)	)	PUNCT
ftr-406	987	4	363	363	NUM
ftr-406	987	5	(	(	PUNCT
ftr-406	987	6	noting	note	VERB
ftr-406	987	7	that	that	SCONJ
ftr-406	987	8	the	the	DET
ftr-406	987	9	absence	absence	NOUN
ftr-406	987	10	of	of	ADP
ftr-406	987	11	any	any	DET
ftr-406	987	12	actual	actual	ADJ
ftr-406	987	13	payment	payment	NOUN
ftr-406	987	14	does	do	AUX
ftr-406	987	15	not	not	PART
ftr-406	987	16	affect	affect	VERB
ftr-406	987	17	the	the	DET
ftr-406	987	18	status	status	NOUN
ftr-406	987	19	of	of	ADP
ftr-406	987	20	a	a	DET
ftr-406	987	21	transaction	transaction	NOUN
ftr-406	987	22	as	as	ADP
ftr-406	987	23	a	a	DET
ftr-406	987	24	guaranteed	guarantee	VERB
ftr-406	987	25	payment	payment	NOUN
ftr-406	987	26	under	under	ADP
ftr-406	987	27	§	§	PROPN
ftr-406	987	28	707(c	707(c	PROPN
ftr-406	987	29	)	)	PUNCT
ftr-406	987	30	)	)	PUNCT
ftr-406	987	31	;	;	PUNCT
ftr-406	988	1	pratt	pratt	PROPN
ftr-406	988	2	v.	v.	CCONJ
ftr-406	988	3	comm’r	comm’r	PROPN
ftr-406	988	4	,	,	PUNCT
ftr-406	988	5	64	64	NUM
ftr-406	988	6	t.c	t.c	PROPN
ftr-406	988	7	.	.	PROPN
ftr-406	988	8	203	203	NUM
ftr-406	988	9	(	(	PUNCT
ftr-406	988	10	1975	1975	NUM
ftr-406	988	11	)	)	PUNCT
ftr-406	988	12	,	,	PUNCT
ftr-406	988	13	aff’d	aff’d	VERB
ftr-406	988	14	in	in	ADP
ftr-406	988	15	part	part	NOUN
ftr-406	988	16	,	,	PUNCT
ftr-406	988	17	rev’d	rev’d	NOUN
ftr-406	988	18	in	in	ADP
ftr-406	988	19	part	part	NOUN
ftr-406	988	20	,	,	PUNCT
ftr-406	988	21	550	550	NUM
ftr-406	988	22	f.2d	f.2d	NOUN
ftr-406	988	23	1023	1023	NUM
ftr-406	988	24	(	(	PUNCT
ftr-406	988	25	5th	5th	ADJ
ftr-406	988	26	cir	cir	NOUN
ftr-406	988	27	.	.	PUNCT
ftr-406	988	28	1977	1977	NUM
ftr-406	988	29	)	)	PUNCT
ftr-406	988	30	.	.	PUNCT
ftr-406	989	1	as	as	ADP
ftr-406	989	2	a	a	DET
ftr-406	989	3	result	result	NOUN
ftr-406	989	4	,	,	PUNCT
ftr-406	989	5	a	a	DET
ftr-406	989	6	guaranteed	guarantee	VERB
ftr-406	989	7	payment	payment	NOUN
ftr-406	989	8	can	can	AUX
ftr-406	989	9	be	be	AUX
ftr-406	989	10	bifurcated	bifurcate	VERB
ftr-406	989	11	into	into	ADP
ftr-406	989	12	the	the	DET
ftr-406	989	13	two	two	NUM
ftr-406	989	14	steps	step	NOUN
ftr-406	989	15	referred	refer	VERB
ftr-406	989	16	to	to	ADP
ftr-406	989	17	in	in	ADP
ftr-406	989	18	the	the	DET
ftr-406	989	19	text	text	NOUN
ftr-406	989	20	although	although	SCONJ
ftr-406	989	21	the	the	DET
ftr-406	989	22	statutory	statutory	ADJ
ftr-406	989	23	language	language	NOUN
ftr-406	989	24	speaks	speak	VERB
ftr-406	989	25	only	only	ADV
ftr-406	989	26	in	in	ADP
ftr-406	989	27	terms	term	NOUN
ftr-406	989	28	of	of	ADP
ftr-406	989	29	a	a	DET
ftr-406	989	30	single	single	ADJ
ftr-406	989	31	payment	payment	NOUN
ftr-406	989	32	.	.	PUNCT
ftr-406	990	1	142	142	NUM
ftr-406	990	2	.	.	PUNCT
ftr-406	991	1	see	see	VERB
ftr-406	991	2	irc	irc	ADV
ftr-406	991	3	§	§	PROPN
ftr-406	991	4	705(a)(2	705(a)(2	NOUN
ftr-406	991	5	)	)	PUNCT
ftr-406	991	6	;	;	PUNCT
ftr-406	991	7	regs	reg	NOUN
ftr-406	991	8	.	.	PUNCT
ftr-406	992	1	§	§	PROPN
ftr-406	992	2	1.705	1.705	NUM
ftr-406	992	3	-	-	PUNCT
ftr-406	992	4	1(a)(3	1(a)(3	NUM
ftr-406	992	5	)	)	PUNCT
ftr-406	992	6	.	.	PUNCT
ftr-406	993	1	143	143	X
ftr-406	993	2	.	.	PUNCT
ftr-406	993	3	see	see	VERB
ftr-406	993	4	irc	irc	PROPN
ftr-406	993	5	§	§	PROPN
ftr-406	993	6	705(a)(1	705(a)(1	PROPN
ftr-406	993	7	)	)	PUNCT
ftr-406	993	8	;	;	PUNCT
ftr-406	993	9	regs.§§	regs.§§	PROPN
ftr-406	993	10	1.705	1.705	NUM
ftr-406	993	11	-	-	SYM
ftr-406	993	12	1(a)(2	1(a)(2	NUM
ftr-406	993	13	)	)	PUNCT
ftr-406	993	14	.	.	PUNCT
ftr-406	994	1	see	see	VERB
ftr-406	994	2	gaines	gaine	NOUN
ftr-406	994	3	v.	v.	ADP
ftr-406	994	4	comm’r	comm’r	PROPN
ftr-406	994	5	,	,	PUNCT
ftr-406	994	6	t.c	t.c	PROPN
ftr-406	994	7	.	.	PROPN
ftr-406	994	8	memo	memo	NOUN
ftr-406	994	9	.	.	PUNCT
ftr-406	995	1	1982	1982	NUM
ftr-406	995	2	-	-	SYM
ftr-406	995	3	731	731	NUM
ftr-406	995	4	,	,	PUNCT
ftr-406	995	5	45	45	NUM
ftr-406	995	6	t.c.m	t.c.m	NOUN
ftr-406	995	7	.	.	PUNCT
ftr-406	996	1	(	(	PUNCT
ftr-406	996	2	cch	cch	NOUN
ftr-406	996	3	)	)	PUNCT
ftr-406	996	4	363	363	NUM
ftr-406	996	5	,	,	PUNCT
ftr-406	996	6	n.17	n.17	PROPN
ftr-406	996	7	(	(	PUNCT
ftr-406	996	8	“	"	PUNCT
ftr-406	996	9	as	as	ADP
ftr-406	996	10	part	part	NOUN
ftr-406	996	11	of	of	ADP
ftr-406	996	12	a	a	DET
ftr-406	996	13	partner	partner	NOUN
ftr-406	996	14	’s	’s	PART
ftr-406	996	15	distributive	distributive	ADJ
ftr-406	996	16	share	share	NOUN
ftr-406	996	17	of	of	ADP
ftr-406	996	18	profit	profit	NOUN
ftr-406	996	19	and	and	CCONJ
ftr-406	996	20	loss	loss	NOUN
ftr-406	996	21	,	,	PUNCT
ftr-406	996	22	the	the	DET
ftr-406	996	23	guaranteed	guarantee	VERB
ftr-406	996	24	payments	payment	NOUN
ftr-406	996	25	included	include	VERB
ftr-406	996	26	in	in	ADP
ftr-406	996	27	his	his	PRON
ftr-406	996	28	income	income	NOUN
ftr-406	996	29	increase	increase	VERB
ftr-406	996	30	the	the	DET
ftr-406	996	31	partner	partner	NOUN
ftr-406	996	32	’s	’s	PART
ftr-406	996	33	basis	basis	NOUN
ftr-406	996	34	in	in	ADP
ftr-406	996	35	his	his	PRON
ftr-406	996	36	partnership	partnership	NOUN
ftr-406	996	37	interest	interest	NOUN
ftr-406	996	38	.	.	PUNCT
ftr-406	997	1	sec	sec	PROPN
ftr-406	997	2	.	.	PUNCT
ftr-406	998	1	705(a)(1	705(a)(1	NUM
ftr-406	998	2	)	)	PUNCT
ftr-406	999	1	and	and	CCONJ
ftr-406	999	2	(	(	PUNCT
ftr-406	999	3	2	2	NUM
ftr-406	999	4	)	)	PUNCT
ftr-406	999	5	.	.	PUNCT
ftr-406	999	6	”	"	PUNCT
ftr-406	999	7	)	)	PUNCT
ftr-406	999	8	.	.	PUNCT
ftr-406	1000	1	cf	cf	X
ftr-406	1000	2	.	.	PUNCT
ftr-406	1001	1	rev	rev	PROPN
ftr-406	1001	2	.	.	PUNCT
ftr-406	1001	3	rul	rul	PROPN
ftr-406	1001	4	.	.	PUNCT
ftr-406	1002	1	9126	9126	NUM
ftr-406	1002	2	,	,	PUNCT
ftr-406	1002	3	1991	1991	NUM
ftr-406	1002	4	-	-	SYM
ftr-406	1002	5	1	1	NUM
ftr-406	1002	6	c.b	c.b	PROPN
ftr-406	1002	7	.	.	PROPN
ftr-406	1002	8	184	184	NUM
ftr-406	1002	9	(	(	PUNCT
ftr-406	1002	10	accident	accident	NOUN
ftr-406	1002	11	and	and	CCONJ
ftr-406	1002	12	health	health	NOUN
ftr-406	1002	13	insurance	insurance	NOUN
ftr-406	1002	14	premiums	premium	NOUN
ftr-406	1002	15	paid	pay	VERB
ftr-406	1002	16	by	by	ADP
ftr-406	1002	17	a	a	DET
ftr-406	1002	18	partnership	partnership	NOUN
ftr-406	1002	19	on	on	ADP
ftr-406	1002	20	behalf	behalf	NOUN
ftr-406	1002	21	of	of	ADP
ftr-406	1002	22	its	its	PRON
ftr-406	1002	23	partners	partner	NOUN
ftr-406	1002	24	are	be	AUX
ftr-406	1002	25	includable	includable	ADJ
ftr-406	1002	26	in	in	ADP
ftr-406	1002	27	the	the	DET
ftr-406	1002	28	partners	partner	NOUN
ftr-406	1002	29	’	'	PUNCT
ftr-406	1002	30	gross	gross	ADJ
ftr-406	1002	31	incomes	income	NOUN
ftr-406	1002	32	because	because	SCONJ
ftr-406	1002	33	the	the	DET
ftr-406	1002	34	premiums	premium	NOUN
ftr-406	1002	35	are	be	AUX
ftr-406	1002	36	treated	treat	VERB
ftr-406	1002	37	as	as	ADP
ftr-406	1002	38	a	a	DET
ftr-406	1002	39	distributive	distributive	ADJ
ftr-406	1002	40	share	share	NOUN
ftr-406	1002	41	of	of	ADP
ftr-406	1002	42	partnership	partnership	NOUN
ftr-406	1002	43	income	income	NOUN
ftr-406	1002	44	under	under	ADP
ftr-406	1002	45	§	§	PROPN
ftr-406	1002	46	707(c	707(c	PROPN
ftr-406	1002	47	)	)	PUNCT
ftr-406	1002	48	)	)	PUNCT
ftr-406	1002	49	.	.	PUNCT
ftr-406	1003	1	144	144	NUM
ftr-406	1003	2	.	.	PUNCT
ftr-406	1004	1	the	the	DET
ftr-406	1004	2	existence	existence	NOUN
ftr-406	1004	3	of	of	ADP
ftr-406	1004	4	an	an	DET
ftr-406	1004	5	unpaid	unpaid	ADJ
ftr-406	1004	6	guaranteed	guarantee	VERB
ftr-406	1004	7	payment	payment	NOUN
ftr-406	1004	8	could	could	AUX
ftr-406	1004	9	be	be	AUX
ftr-406	1004	10	conceptualized	conceptualize	VERB
ftr-406	1004	11	in	in	ADP
ftr-406	1004	12	two	two	NUM
ftr-406	1004	13	ways	way	NOUN
ftr-406	1004	14	.	.	PUNCT
ftr-406	1005	1	under	under	ADP
ftr-406	1005	2	the	the	DET
ftr-406	1005	3	first	first	ADJ
ftr-406	1005	4	approach	approach	NOUN
ftr-406	1005	5	(	(	PUNCT
ftr-406	1005	6	adopted	adopt	VERB
ftr-406	1005	7	in	in	ADP
ftr-406	1005	8	the	the	DET
ftr-406	1005	9	text	text	NOUN
ftr-406	1005	10	)	)	PUNCT
ftr-406	1005	11	,	,	PUNCT
ftr-406	1005	12	the	the	DET
ftr-406	1005	13	unpaid	unpaid	ADJ
ftr-406	1005	14	guaranteed	guarantee	VERB
ftr-406	1005	15	payment	payment	NOUN
ftr-406	1005	16	could	could	AUX
ftr-406	1005	17	be	be	AUX
ftr-406	1005	18	reflected	reflect	VERB
ftr-406	1005	19	in	in	ADP
ftr-406	1005	20	the	the	DET
ftr-406	1005	21	capital	capital	NOUN
ftr-406	1005	22	account	account	NOUN
ftr-406	1005	23	of	of	ADP
ftr-406	1005	24	the	the	DET
ftr-406	1005	25	service	service	NOUN
ftr-406	1005	26	partner	partner	NOUN
ftr-406	1005	27	as	as	ADP
ftr-406	1005	28	simply	simply	ADV
ftr-406	1005	29	a	a	DET
ftr-406	1005	30	special	special	ADJ
ftr-406	1005	31	allocation	allocation	NOUN
ftr-406	1005	32	of	of	ADP
ftr-406	1005	33	partnership	partnership	NOUN
ftr-406	1005	34	income	income	NOUN
ftr-406	1005	35	.	.	PUNCT
ftr-406	1006	1	the	the	DET
ftr-406	1006	2	partner	partner	NOUN
ftr-406	1006	3	’s	’s	PART
ftr-406	1006	4	capital	capital	NOUN
ftr-406	1006	5	account	account	NOUN
ftr-406	1006	6	would	would	AUX
ftr-406	1006	7	be	be	AUX
ftr-406	1006	8	increased	increase	VERB
ftr-406	1006	9	by	by	ADP
ftr-406	1006	10	the	the	DET
ftr-406	1006	11	amount	amount	NOUN
ftr-406	1006	12	of	of	ADP
ftr-406	1006	13	the	the	DET
ftr-406	1006	14	guaranteed	guarantee	VERB
ftr-406	1006	15	payment	payment	NOUN
ftr-406	1006	16	/	/	SYM
ftr-406	1006	17	special	special	ADJ
ftr-406	1006	18	allocation	allocation	NOUN
ftr-406	1006	19	and	and	CCONJ
ftr-406	1006	20	then	then	ADV
ftr-406	1006	21	reduced	reduce	VERB
ftr-406	1006	22	by	by	ADP
ftr-406	1006	23	the	the	DET
ftr-406	1006	24	fair	fair	ADJ
ftr-406	1006	25	market	market	NOUN
ftr-406	1006	26	value	value	NOUN
ftr-406	1006	27	of	of	ADP
ftr-406	1006	28	the	the	DET
ftr-406	1006	29	partnership	partnership	NOUN
ftr-406	1006	30	property	property	NOUN
ftr-406	1006	31	distributed	distribute	VERB
ftr-406	1006	32	in	in	ADP
ftr-406	1006	33	satisfaction	satisfaction	NOUN
ftr-406	1006	34	of	of	ADP
ftr-406	1006	35	the	the	DET
ftr-406	1006	36	guaranteed	guarantee	VERB
ftr-406	1006	37	payment	payment	NOUN
ftr-406	1006	38	.	.	PUNCT
ftr-406	1007	1	regs	reg	NOUN
ftr-406	1007	2	.	.	PUNCT
ftr-406	1008	1	§	§	PROPN
ftr-406	1008	2	§	§	PROPN
ftr-406	1008	3	1.704	1.704	NUM
ftr-406	1008	4	-	-	NUM
ftr-406	1008	5	1(b)(2)(iv)(b	1(b)(2)(iv)(b	NUM
ftr-406	1008	6	)	)	PUNCT
ftr-406	1008	7	and	and	CCONJ
ftr-406	1008	8	1.704	1.704	NUM
ftr-406	1008	9	-	-	SYM
ftr-406	1008	10	1(b)(2)(iv)(e)(1	1(b)(2)(iv)(e)(1	NUM
ftr-406	1008	11	)	)	PUNCT
ftr-406	1008	12	.	.	PUNCT
ftr-406	1009	1	of	of	ADP
ftr-406	1009	2	course	course	NOUN
ftr-406	1009	3	,	,	PUNCT
ftr-406	1009	4	the	the	DET
ftr-406	1009	5	partner	partner	NOUN
ftr-406	1009	6	’s	’s	PART
ftr-406	1009	7	capital	capital	NOUN
ftr-406	1009	8	account	account	NOUN
ftr-406	1009	9	would	would	AUX
ftr-406	1009	10	also	also	ADV
ftr-406	1009	11	be	be	AUX
ftr-406	1009	12	reduced	reduce	VERB
ftr-406	1009	13	by	by	ADP
ftr-406	1009	14	the	the	DET
ftr-406	1009	15	partner	partner	NOUN
ftr-406	1009	16	’s	’s	PART
ftr-406	1009	17	share	share	NOUN
ftr-406	1009	18	of	of	ADP
ftr-406	1009	19	the	the	DET
ftr-406	1009	20	property	property	NOUN
ftr-406	1009	21	in	in	ADP
ftr-406	1009	22	satisfaction	satisfaction	NOUN
ftr-406	1009	23	of	of	ADP
ftr-406	1009	24	the	the	DET
ftr-406	1009	25	guaranteed	guarantee	VERB
ftr-406	1009	26	payment	payment	NOUN
ftr-406	1009	27	.	.	PUNCT
ftr-406	1010	1	this	this	DET
ftr-406	1010	2	two	two	NUM
ftr-406	1010	3	-	-	PUNCT
ftr-406	1010	4	step	step	NOUN
ftr-406	1010	5	analysis141	analysis141	PUNCT
ftr-406	1010	6	is	be	AUX
ftr-406	1010	7	appropriate	appropriate	ADJ
ftr-406	1010	8	regardless	regardless	ADV
ftr-406	1010	9	of	of	ADP
ftr-406	1010	10	the	the	DET
ftr-406	1010	11	method	method	NOUN
ftr-406	1010	12	of	of	ADP
ftr-406	1010	13	accounting	accounting	NOUN
ftr-406	1010	14	adopted	adopt	VERB
ftr-406	1010	15	by	by	ADP
ftr-406	1010	16	the	the	DET
ftr-406	1010	17	partnership	partnership	NOUN
ftr-406	1010	18	.	.	PUNCT
ftr-406	1011	1	however	however	ADV
ftr-406	1011	2	,	,	PUNCT
ftr-406	1011	3	its	its	PRON
ftr-406	1011	4	application	application	NOUN
ftr-406	1011	5	is	be	AUX
ftr-406	1011	6	more	more	ADV
ftr-406	1011	7	clearly	clearly	ADV
ftr-406	1011	8	illustrated	illustrate	VERB
ftr-406	1011	9	by	by	ADP
ftr-406	1011	10	considering	consider	VERB
ftr-406	1011	11	an	an	DET
ftr-406	1011	12	in	in	ADP
ftr-406	1011	13	-	-	PUNCT
ftr-406	1011	14	kind	kind	NOUN
ftr-406	1011	15	guaranteed	guarantee	VERB
ftr-406	1011	16	payment	payment	NOUN
ftr-406	1011	17	in	in	ADP
ftr-406	1011	18	the	the	DET
ftr-406	1011	19	context	context	NOUN
ftr-406	1011	20	of	of	ADP
ftr-406	1011	21	an	an	DET
ftr-406	1011	22	accrual	accrual	ADJ
ftr-406	1011	23	-	-	PUNCT
ftr-406	1011	24	method	method	NOUN
ftr-406	1011	25	partnership	partnership	NOUN
ftr-406	1011	26	and	and	CCONJ
ftr-406	1011	27	a	a	DET
ftr-406	1011	28	cash	cash	NOUN
ftr-406	1011	29	-	-	PUNCT
ftr-406	1011	30	method	method	NOUN
ftr-406	1011	31	partner	partner	NOUN
ftr-406	1011	32	in	in	ADP
ftr-406	1011	33	which	which	PRON
ftr-406	1011	34	the	the	DET
ftr-406	1011	35	transfer	transfer	NOUN
ftr-406	1011	36	of	of	ADP
ftr-406	1011	37	property	property	NOUN
ftr-406	1011	38	in	in	ADP
ftr-406	1011	39	satisfaction	satisfaction	NOUN
ftr-406	1011	40	of	of	ADP
ftr-406	1011	41	the	the	DET
ftr-406	1011	42	guaranteed	guarantee	VERB
ftr-406	1011	43	payment	payment	NOUN
ftr-406	1011	44	does	do	AUX
ftr-406	1011	45	not	not	PART
ftr-406	1011	46	occur	occur	VERB
ftr-406	1011	47	until	until	ADP
ftr-406	1011	48	the	the	DET
ftr-406	1011	49	year	year	NOUN
ftr-406	1011	50	following	follow	VERB
ftr-406	1011	51	that	that	SCONJ
ftr-406	1011	52	in	in	ADP
ftr-406	1011	53	which	which	PRON
ftr-406	1011	54	the	the	DET
ftr-406	1011	55	services	service	NOUN
ftr-406	1011	56	giving	give	VERB
ftr-406	1011	57	rise	rise	NOUN
ftr-406	1011	58	to	to	ADP
ftr-406	1011	59	the	the	DET
ftr-406	1011	60	guaranteed	guarantee	VERB
ftr-406	1011	61	payment	payment	NOUN
ftr-406	1011	62	are	be	AUX
ftr-406	1011	63	rendered	render	VERB
ftr-406	1011	64	.	.	PUNCT
ftr-406	1012	1	assume	assume	VERB
ftr-406	1012	2	that	that	SCONJ
ftr-406	1012	3	in	in	ADP
ftr-406	1012	4	year	year	NOUN
ftr-406	1012	5	1	1	NUM
ftr-406	1012	6	,	,	PUNCT
ftr-406	1012	7	a	a	PRON
ftr-406	1012	8	is	be	AUX
ftr-406	1012	9	entitled	entitle	VERB
ftr-406	1012	10	to	to	ADP
ftr-406	1012	11	a	a	DET
ftr-406	1012	12	guaranteed	guarantee	VERB
ftr-406	1012	13	payment	payment	NOUN
ftr-406	1012	14	of	of	ADP
ftr-406	1012	15	$	$	SYM
ftr-406	1012	16	30,000	30,000	NUM
ftr-406	1012	17	for	for	ADP
ftr-406	1012	18	services	service	NOUN
ftr-406	1012	19	rendered	render	VERB
ftr-406	1012	20	to	to	ADP
ftr-406	1012	21	an	an	DET
ftr-406	1012	22	accrual	accrual	ADJ
ftr-406	1012	23	-	-	PUNCT
ftr-406	1012	24	method	method	NOUN
ftr-406	1012	25	partnership	partnership	NOUN
ftr-406	1012	26	,	,	PUNCT
ftr-406	1012	27	but	but	CCONJ
ftr-406	1012	28	no	no	DET
ftr-406	1012	29	transfer	transfer	NOUN
ftr-406	1012	30	of	of	ADP
ftr-406	1012	31	partnership	partnership	NOUN
ftr-406	1012	32	property	property	NOUN
ftr-406	1012	33	occurs	occur	VERB
ftr-406	1012	34	until	until	ADP
ftr-406	1012	35	year	year	NOUN
ftr-406	1012	36	2	2	NUM
ftr-406	1012	37	.	.	PUNCT
ftr-406	1013	1	for	for	ADP
ftr-406	1013	2	year	year	NOUN
ftr-406	1013	3	1	1	NUM
ftr-406	1013	4	,	,	PUNCT
ftr-406	1013	5	a	a	PRON
ftr-406	1013	6	has	have	VERB
ftr-406	1013	7	ordinary	ordinary	ADJ
ftr-406	1013	8	income	income	NOUN
ftr-406	1013	9	of	of	ADP
ftr-406	1013	10	$	$	SYM
ftr-406	1013	11	30,000	30,000	NUM
ftr-406	1013	12	,	,	PUNCT
ftr-406	1013	13	and	and	CCONJ
ftr-406	1013	14	p	p	NOUN
ftr-406	1013	15	is	be	AUX
ftr-406	1013	16	allowed	allow	VERB
ftr-406	1013	17	a	a	DET
ftr-406	1013	18	deduction	deduction	NOUN
ftr-406	1013	19	of	of	ADP
ftr-406	1013	20	$	$	SYM
ftr-406	1013	21	30,000	30,000	NUM
ftr-406	1013	22	.	.	PUNCT
ftr-406	1014	1	the	the	DET
ftr-406	1014	2	deduction	deduction	NOUN
ftr-406	1014	3	reduces	reduce	VERB
ftr-406	1014	4	each	each	DET
ftr-406	1014	5	partner	partner	NOUN
ftr-406	1014	6	’s	’s	PART
ftr-406	1014	7	outside	outside	ADJ
ftr-406	1014	8	basis	basis	NOUN
ftr-406	1014	9	by	by	ADP
ftr-406	1014	10	$	$	SYM
ftr-406	1014	11	10,000	10,000	NUM
ftr-406	1014	12	.	.	PUNCT
ftr-406	1015	1	in	in	ADP
ftr-406	1015	2	addition,142	addition,142	PROPN
ftr-406	1015	3	treating	treat	VERB
ftr-406	1015	4	the	the	DET
ftr-406	1015	5	guaranteed	guarantee	VERB
ftr-406	1015	6	payment	payment	NOUN
ftr-406	1015	7	as	as	ADP
ftr-406	1015	8	a	a	DET
ftr-406	1015	9	distributive	distributive	ADJ
ftr-406	1015	10	share	share	NOUN
ftr-406	1015	11	of	of	ADP
ftr-406	1015	12	partnership	partnership	NOUN
ftr-406	1015	13	income	income	NOUN
ftr-406	1015	14	creates	create	VERB
ftr-406	1015	15	a	a	DET
ftr-406	1015	16	$	$	SYM
ftr-406	1015	17	30,000	30,000	NUM
ftr-406	1015	18	increase	increase	NOUN
ftr-406	1015	19	in	in	ADP
ftr-406	1015	20	a	a	DET
ftr-406	1015	21	’s	’s	NOUN
ftr-406	1015	22	outside	outside	ADJ
ftr-406	1015	23	basis	basis	NOUN
ftr-406	1015	24	.	.	PUNCT
ftr-406	1016	1	as	as	ADP
ftr-406	1016	2	a	a	DET
ftr-406	1016	3	result	result	NOUN
ftr-406	1016	4	,	,	PUNCT
ftr-406	1016	5	the	the	DET
ftr-406	1016	6	bases	basis	NOUN
ftr-406	1016	7	and143	and143	ADP
ftr-406	1016	8	fair	fair	ADJ
ftr-406	1016	9	market	market	NOUN
ftr-406	1016	10	values	value	NOUN
ftr-406	1016	11	of	of	ADP
ftr-406	1016	12	the	the	DET
ftr-406	1016	13	partnership	partnership	NOUN
ftr-406	1016	14	’s	’s	PART
ftr-406	1016	15	assets	asset	NOUN
ftr-406	1016	16	and	and	CCONJ
ftr-406	1016	17	the	the	DET
ftr-406	1016	18	partners	partner	NOUN
ftr-406	1016	19	’	’	PART
ftr-406	1016	20	partnership	partnership	NOUN
ftr-406	1016	21	interests	interest	NOUN
ftr-406	1016	22	are	be	AUX
ftr-406	1016	23	as	as	SCONJ
ftr-406	1016	24	provided	provide	VERB
ftr-406	1016	25	in	in	ADP
ftr-406	1016	26	figure	figure	NOUN
ftr-406	1016	27	2a	2a	NUM
ftr-406	1016	28	.	.	PUNCT
ftr-406	1017	1	as	as	SCONJ
ftr-406	1017	2	can	can	AUX
ftr-406	1017	3	be	be	AUX
ftr-406	1017	4	seen	see	VERB
ftr-406	1017	5	,	,	PUNCT
ftr-406	1017	6	each	each	DET
ftr-406	1017	7	partner	partner	NOUN
ftr-406	1017	8	continues	continue	VERB
ftr-406	1017	9	to	to	PART
ftr-406	1017	10	have	have	VERB
ftr-406	1017	11	$	$	SYM
ftr-406	1017	12	10,000	10,000	NUM
ftr-406	1017	13	of	of	ADP
ftr-406	1017	14	gain	gain	NOUN
ftr-406	1017	15	inherent	inherent	ADJ
ftr-406	1017	16	in	in	ADP
ftr-406	1017	17	his	his	PRON
ftr-406	1017	18	partnership	partnership	NOUN
ftr-406	1017	19	interest	interest	NOUN
ftr-406	1017	20	(	(	PUNCT
ftr-406	1017	21	$	$	SYM
ftr-406	1017	22	50,000	50,000	NUM
ftr-406	1017	23	fair	fair	ADJ
ftr-406	1017	24	market	market	NOUN
ftr-406	1017	25	value	value	NOUN
ftr-406	1017	26	minus	minus	CCONJ
ftr-406	1017	27	$	$	SYM
ftr-406	1017	28	40,000	40,000	NUM
ftr-406	1017	29	outside	outside	ADP
ftr-406	1017	30	basis	basis	NOUN
ftr-406	1017	31	for	for	ADP
ftr-406	1017	32	a	a	DET
ftr-406	1017	33	and	and	CCONJ
ftr-406	1017	34	$	$	SYM
ftr-406	1017	35	20,000	20,000	NUM
ftr-406	1017	36	fair	fair	ADJ
ftr-406	1017	37	market	market	NOUN
ftr-406	1017	38	value	value	NOUN
ftr-406	1017	39	minus	minus	CCONJ
ftr-406	1017	40	$	$	SYM
ftr-406	1017	41	10,000	10,000	NUM
ftr-406	1017	42	outside	outside	ADJ
ftr-406	1017	43	basis	basis	NOUN
ftr-406	1017	44	for	for	ADP
ftr-406	1017	45	b	b	PROPN
ftr-406	1017	46	and	and	CCONJ
ftr-406	1017	47	c).144	c).144	NUM
ftr-406	1017	48	2006	2006	NUM
ftr-406	1017	49	]	]	PUNCT
ftr-406	1017	50	the	the	DET
ftr-406	1017	51	lazarus	lazarus	PROPN
ftr-406	1017	52	effect	effect	PROPN
ftr-406	1017	53	385	385	NUM
ftr-406	1017	54	deduction	deduction	NOUN
ftr-406	1017	55	attributed	attribute	VERB
ftr-406	1017	56	to	to	ADP
ftr-406	1017	57	the	the	DET
ftr-406	1017	58	guaranteed	guarantee	VERB
ftr-406	1017	59	payment	payment	NOUN
ftr-406	1017	60	.	.	PUNCT
ftr-406	1018	1	regs	reg	NOUN
ftr-406	1018	2	.	.	PUNCT
ftr-406	1019	1	§	§	PROPN
ftr-406	1019	2	§	§	PROPN
ftr-406	1019	3	1.704	1.704	NUM
ftr-406	1019	4	-	-	NUM
ftr-406	1019	5	1(b)(2)(iv)(b	1(b)(2)(iv)(b	NUM
ftr-406	1019	6	)	)	PUNCT
ftr-406	1019	7	.	.	PUNCT
ftr-406	1020	1	if	if	SCONJ
ftr-406	1020	2	the	the	DET
ftr-406	1020	3	fair	fair	ADJ
ftr-406	1020	4	market	market	NOUN
ftr-406	1020	5	value	value	NOUN
ftr-406	1020	6	of	of	ADP
ftr-406	1020	7	the	the	DET
ftr-406	1020	8	property	property	NOUN
ftr-406	1020	9	distributed	distribute	VERB
ftr-406	1020	10	in	in	ADP
ftr-406	1020	11	satisfaction	satisfaction	NOUN
ftr-406	1020	12	of	of	ADP
ftr-406	1020	13	the	the	DET
ftr-406	1020	14	guaranteed	guarantee	VERB
ftr-406	1020	15	payment	payment	NOUN
ftr-406	1020	16	exactly	exactly	ADV
ftr-406	1020	17	equals	equal	VERB
ftr-406	1020	18	the	the	DET
ftr-406	1020	19	amount	amount	NOUN
ftr-406	1020	20	of	of	ADP
ftr-406	1020	21	the	the	DET
ftr-406	1020	22	guaranteed	guarantee	VERB
ftr-406	1020	23	payment	payment	NOUN
ftr-406	1020	24	,	,	PUNCT
ftr-406	1020	25	the	the	DET
ftr-406	1020	26	net	net	ADJ
ftr-406	1020	27	effect	effect	NOUN
ftr-406	1020	28	on	on	ADP
ftr-406	1020	29	the	the	DET
ftr-406	1020	30	partner	partner	NOUN
ftr-406	1020	31	’s	’s	PART
ftr-406	1020	32	capital	capital	NOUN
ftr-406	1020	33	account	account	NOUN
ftr-406	1020	34	is	be	AUX
ftr-406	1020	35	a	a	DET
ftr-406	1020	36	reduction	reduction	NOUN
ftr-406	1020	37	equal	equal	ADJ
ftr-406	1020	38	to	to	ADP
ftr-406	1020	39	the	the	DET
ftr-406	1020	40	partner	partner	NOUN
ftr-406	1020	41	’s	’s	PART
ftr-406	1020	42	share	share	NOUN
ftr-406	1020	43	of	of	ADP
ftr-406	1020	44	the	the	DET
ftr-406	1020	45	deduction	deduction	NOUN
ftr-406	1020	46	attributed	attribute	VERB
ftr-406	1020	47	to	to	ADP
ftr-406	1020	48	the	the	DET
ftr-406	1020	49	guaranteed	guarantee	VERB
ftr-406	1020	50	payment	payment	NOUN
ftr-406	1020	51	.	.	PUNCT
ftr-406	1021	1	this	this	PRON
ftr-406	1021	2	is	be	AUX
ftr-406	1021	3	exactly	exactly	ADV
ftr-406	1021	4	the	the	DET
ftr-406	1021	5	result	result	NOUN
ftr-406	1021	6	dictated	dictate	VERB
ftr-406	1021	7	by	by	ADP
ftr-406	1021	8	the	the	DET
ftr-406	1021	9	regulations	regulation	NOUN
ftr-406	1021	10	in	in	ADP
ftr-406	1021	11	connection	connection	NOUN
ftr-406	1021	12	with	with	ADP
ftr-406	1021	13	guaranteed	guarantee	VERB
ftr-406	1021	14	payments	payment	NOUN
ftr-406	1021	15	that	that	PRON
ftr-406	1021	16	are	be	AUX
ftr-406	1021	17	presumably	presumably	ADV
ftr-406	1021	18	paid	pay	VERB
ftr-406	1021	19	in	in	ADP
ftr-406	1021	20	cash	cash	NOUN
ftr-406	1021	21	.	.	PUNCT
ftr-406	1022	1	regs	regs	PROPN
ftr-406	1022	2	.	.	PUNCT
ftr-406	1023	1	§	§	PROPN
ftr-406	1023	2	1.7041(b)(2)(iv)(o	1.7041(b)(2)(iv)(o	NUM
ftr-406	1023	3	)	)	PUNCT
ftr-406	1023	4	.	.	PUNCT
ftr-406	1024	1	see	see	VERB
ftr-406	1024	2	supra	supra	PROPN
ftr-406	1024	3	note	note	PROPN
ftr-406	1024	4	78	78	NUM
ftr-406	1024	5	.	.	PUNCT
ftr-406	1025	1	under	under	ADP
ftr-406	1025	2	the	the	DET
ftr-406	1025	3	second	second	ADJ
ftr-406	1025	4	approach	approach	NOUN
ftr-406	1025	5	,	,	PUNCT
ftr-406	1025	6	the	the	DET
ftr-406	1025	7	unpaid	unpaid	ADJ
ftr-406	1025	8	guaranteed	guarantee	VERB
ftr-406	1025	9	payment	payment	NOUN
ftr-406	1025	10	could	could	AUX
ftr-406	1025	11	be	be	AUX
ftr-406	1025	12	viewed	view	VERB
ftr-406	1025	13	as	as	ADP
ftr-406	1025	14	creating	create	VERB
ftr-406	1025	15	an	an	DET
ftr-406	1025	16	obligation	obligation	NOUN
ftr-406	1025	17	on	on	ADP
ftr-406	1025	18	the	the	DET
ftr-406	1025	19	part	part	NOUN
ftr-406	1025	20	of	of	ADP
ftr-406	1025	21	the	the	DET
ftr-406	1025	22	partnership	partnership	NOUN
ftr-406	1025	23	and	and	CCONJ
ftr-406	1025	24	a	a	DET
ftr-406	1025	25	claim	claim	NOUN
ftr-406	1025	26	by	by	ADP
ftr-406	1025	27	the	the	DET
ftr-406	1025	28	service	service	NOUN
ftr-406	1025	29	partner	partner	NOUN
ftr-406	1025	30	against	against	ADP
ftr-406	1025	31	the	the	DET
ftr-406	1025	32	assets	asset	NOUN
ftr-406	1025	33	of	of	ADP
ftr-406	1025	34	the	the	DET
ftr-406	1025	35	partnership	partnership	NOUN
ftr-406	1025	36	that	that	PRON
ftr-406	1025	37	must	must	AUX
ftr-406	1025	38	be	be	AUX
ftr-406	1025	39	satisfied	satisfied	ADJ
ftr-406	1025	40	before	before	SCONJ
ftr-406	1025	41	any	any	DET
ftr-406	1025	42	liquidating	liquidating	NOUN
ftr-406	1025	43	distributions	distribution	NOUN
ftr-406	1025	44	may	may	AUX
ftr-406	1025	45	be	be	AUX
ftr-406	1025	46	made	make	VERB
ftr-406	1025	47	to	to	ADP
ftr-406	1025	48	the	the	DET
ftr-406	1025	49	partners	partner	NOUN
ftr-406	1025	50	based	base	VERB
ftr-406	1025	51	on	on	ADP
ftr-406	1025	52	the	the	DET
ftr-406	1025	53	balances	balance	NOUN
ftr-406	1025	54	of	of	ADP
ftr-406	1025	55	their	their	PRON
ftr-406	1025	56	capital	capital	NOUN
ftr-406	1025	57	accounts	account	NOUN
ftr-406	1025	58	.	.	PUNCT
ftr-406	1026	1	the	the	DET
ftr-406	1026	2	partner	partner	NOUN
ftr-406	1026	3	’s	’s	PART
ftr-406	1026	4	claim	claim	NOUN
ftr-406	1026	5	would	would	AUX
ftr-406	1026	6	thus	thus	ADV
ftr-406	1026	7	be	be	AUX
ftr-406	1026	8	analogous	analogous	ADJ
ftr-406	1026	9	to	to	ADP
ftr-406	1026	10	that	that	PRON
ftr-406	1026	11	of	of	ADP
ftr-406	1026	12	a	a	DET
ftr-406	1026	13	third	third	ADJ
ftr-406	1026	14	party	party	NOUN
ftr-406	1026	15	in	in	ADP
ftr-406	1026	16	a	a	DET
ftr-406	1026	17	comparable	comparable	ADJ
ftr-406	1026	18	situation	situation	NOUN
ftr-406	1026	19	.	.	PUNCT
ftr-406	1027	1	presumably	presumably	ADV
ftr-406	1027	2	,	,	PUNCT
ftr-406	1027	3	the	the	DET
ftr-406	1027	4	obligation	obligation	NOUN
ftr-406	1027	5	of	of	ADP
ftr-406	1027	6	an	an	DET
ftr-406	1027	7	accrual	accrual	ADJ
ftr-406	1027	8	-	-	PUNCT
ftr-406	1027	9	method	method	NOUN
ftr-406	1027	10	partnership	partnership	NOUN
ftr-406	1027	11	would	would	AUX
ftr-406	1027	12	create	create	VERB
ftr-406	1027	13	a	a	DET
ftr-406	1027	14	liability	liability	NOUN
ftr-406	1027	15	for	for	ADP
ftr-406	1027	16	purposes	purpose	NOUN
ftr-406	1027	17	of	of	ADP
ftr-406	1027	18	§	§	PROPN
ftr-406	1027	19	752	752	NUM
ftr-406	1027	20	that	that	PRON
ftr-406	1027	21	would	would	AUX
ftr-406	1027	22	be	be	AUX
ftr-406	1027	23	allocable	allocable	ADJ
ftr-406	1027	24	to	to	ADP
ftr-406	1027	25	the	the	DET
ftr-406	1027	26	partners	partner	NOUN
ftr-406	1027	27	and	and	CCONJ
ftr-406	1027	28	result	result	VERB
ftr-406	1027	29	in	in	ADP
ftr-406	1027	30	an	an	DET
ftr-406	1027	31	increase	increase	NOUN
ftr-406	1027	32	in	in	ADP
ftr-406	1027	33	the	the	DET
ftr-406	1027	34	bases	basis	NOUN
ftr-406	1027	35	of	of	ADP
ftr-406	1027	36	their	their	PRON
ftr-406	1027	37	partnership	partnership	NOUN
ftr-406	1027	38	interests	interest	NOUN
ftr-406	1027	39	.	.	PUNCT
ftr-406	1028	1	regs	reg	NOUN
ftr-406	1028	2	.	.	PUNCT
ftr-406	1029	1	§	§	PROPN
ftr-406	1029	2	1.752	1.752	NUM
ftr-406	1029	3	-	-	SYM
ftr-406	1029	4	1(a)(4)(i)(b	1(a)(4)(i)(b	NUM
ftr-406	1029	5	)	)	PUNCT
ftr-406	1029	6	.	.	PUNCT
ftr-406	1030	1	the	the	DET
ftr-406	1030	2	$	$	SYM
ftr-406	1030	3	20,000	20,000	NUM
ftr-406	1030	4	basis	basis	NOUN
ftr-406	1030	5	of	of	ADP
ftr-406	1030	6	each	each	DET
ftr-406	1030	7	partner	partner	NOUN
ftr-406	1030	8	’s	’s	PART
ftr-406	1030	9	partnership	partnership	NOUN
ftr-406	1030	10	interest	interest	NOUN
ftr-406	1030	11	(	(	PUNCT
ftr-406	1030	12	see	see	VERB
ftr-406	1030	13	figure	figure	NOUN
ftr-406	1030	14	1	1	NUM
ftr-406	1030	15	)	)	PUNCT
ftr-406	1030	16	would	would	AUX
ftr-406	1030	17	be	be	AUX
ftr-406	1030	18	reduced	reduce	VERB
ftr-406	1030	19	by	by	ADP
ftr-406	1030	20	that	that	DET
ftr-406	1030	21	partner	partner	NOUN
ftr-406	1030	22	’s	’s	PART
ftr-406	1030	23	share	share	NOUN
ftr-406	1030	24	of	of	ADP
ftr-406	1030	25	the	the	DET
ftr-406	1030	26	deduction	deduction	NOUN
ftr-406	1030	27	attributable	attributable	ADJ
ftr-406	1030	28	to	to	ADP
ftr-406	1030	29	the	the	DET
ftr-406	1030	30	guaranteed	guarantee	VERB
ftr-406	1030	31	payment	payment	NOUN
ftr-406	1030	32	and	and	CCONJ
ftr-406	1030	33	increased	increase	VERB
ftr-406	1030	34	by	by	ADP
ftr-406	1030	35	that	that	DET
ftr-406	1030	36	partner	partner	NOUN
ftr-406	1030	37	’s	’s	PART
ftr-406	1030	38	share	share	NOUN
ftr-406	1030	39	of	of	ADP
ftr-406	1030	40	the	the	DET
ftr-406	1030	41	resulting	result	VERB
ftr-406	1030	42	liability	liability	NOUN
ftr-406	1030	43	.	.	PUNCT
ftr-406	1031	1	in	in	ADP
ftr-406	1031	2	such	such	DET
ftr-406	1031	3	a	a	DET
ftr-406	1031	4	situation	situation	NOUN
ftr-406	1031	5	,	,	PUNCT
ftr-406	1031	6	the	the	DET
ftr-406	1031	7	bases	basis	NOUN
ftr-406	1031	8	and	and	CCONJ
ftr-406	1031	9	fair	fair	ADJ
ftr-406	1031	10	market	market	NOUN
ftr-406	1031	11	values	value	NOUN
ftr-406	1031	12	of	of	ADP
ftr-406	1031	13	the	the	DET
ftr-406	1031	14	partnership	partnership	NOUN
ftr-406	1031	15	’s	’s	PART
ftr-406	1031	16	assets	asset	NOUN
ftr-406	1031	17	and	and	CCONJ
ftr-406	1031	18	the	the	DET
ftr-406	1031	19	partners	partner	NOUN
ftr-406	1031	20	’	’	PART
ftr-406	1031	21	partnership	partnership	NOUN
ftr-406	1031	22	interests	interest	NOUN
ftr-406	1031	23	would	would	AUX
ftr-406	1031	24	be	be	AUX
ftr-406	1031	25	as	as	SCONJ
ftr-406	1031	26	provided	provide	VERB
ftr-406	1031	27	below	below	ADP
ftr-406	1031	28	.	.	PUNCT
ftr-406	1032	1	if	if	SCONJ
ftr-406	1032	2	,	,	PUNCT
ftr-406	1032	3	prior	prior	ADV
ftr-406	1032	4	to	to	ADP
ftr-406	1032	5	the	the	DET
ftr-406	1032	6	transfer	transfer	NOUN
ftr-406	1032	7	of	of	ADP
ftr-406	1032	8	cash	cash	NOUN
ftr-406	1032	9	or	or	CCONJ
ftr-406	1032	10	property	property	NOUN
ftr-406	1032	11	by	by	ADP
ftr-406	1032	12	the	the	DET
ftr-406	1032	13	partnership	partnership	NOUN
ftr-406	1032	14	in	in	ADP
ftr-406	1032	15	satisfaction	satisfaction	NOUN
ftr-406	1032	16	of	of	ADP
ftr-406	1032	17	the	the	DET
ftr-406	1032	18	guaranteed	guarantee	VERB
ftr-406	1032	19	payment	payment	NOUN
ftr-406	1032	20	,	,	PUNCT
ftr-406	1032	21	one	one	NUM
ftr-406	1032	22	of	of	ADP
ftr-406	1032	23	the	the	DET
ftr-406	1032	24	partner	partner	NOUN
ftr-406	1032	25	’s	’s	PART
ftr-406	1032	26	sold	sell	VERB
ftr-406	1032	27	his	his	PRON
ftr-406	1032	28	partnership	partnership	NOUN
ftr-406	1032	29	interest	interest	NOUN
ftr-406	1032	30	,	,	PUNCT
ftr-406	1032	31	that	that	DET
ftr-406	1032	32	partner	partner	NOUN
ftr-406	1032	33	would	would	AUX
ftr-406	1032	34	have	have	VERB
ftr-406	1032	35	$	$	SYM
ftr-406	1032	36	10,000	10,000	NUM
ftr-406	1032	37	of	of	ADP
ftr-406	1032	38	gain	gain	NOUN
ftr-406	1032	39	equal	equal	ADJ
ftr-406	1032	40	to	to	ADP
ftr-406	1032	41	the	the	DET
ftr-406	1032	42	difference	difference	NOUN
ftr-406	1032	43	between	between	ADP
ftr-406	1032	44	the	the	DET
ftr-406	1032	45	amount	amount	NOUN
ftr-406	1032	46	realized	realize	VERB
ftr-406	1032	47	of	of	ADP
ftr-406	1032	48	$	$	SYM
ftr-406	1032	49	30,000	30,000	NUM
ftr-406	1032	50	(	(	PUNCT
ftr-406	1032	51	$	$	SYM
ftr-406	1032	52	20,000	20,000	NUM
ftr-406	1032	53	fair	fair	ADJ
ftr-406	1032	54	market	market	NOUN
ftr-406	1032	55	value	value	NOUN
ftr-406	1032	56	plus	plus	CCONJ
ftr-406	1032	57	$	$	SYM
ftr-406	1032	58	10,000	10,000	NUM
ftr-406	1032	59	relief	relief	NOUN
ftr-406	1032	60	of	of	ADP
ftr-406	1032	61	liability	liability	NOUN
ftr-406	1032	62	)	)	PUNCT
ftr-406	1032	63	and	and	CCONJ
ftr-406	1032	64	the	the	DET
ftr-406	1032	65	$	$	SYM
ftr-406	1032	66	20,000	20,000	NUM
ftr-406	1032	67	basis	basis	NOUN
ftr-406	1032	68	of	of	ADP
ftr-406	1032	69	his	his	PRON
ftr-406	1032	70	partnership	partnership	NOUN
ftr-406	1032	71	interest	interest	NOUN
ftr-406	1032	72	.	.	PUNCT
ftr-406	1033	1	partnership	partnership	NOUN
ftr-406	1033	2	’s	’s	PART
ftr-406	1033	3	assets	asset	NOUN
ftr-406	1033	4	/	/	SYM
ftr-406	1033	5	liabilities	liability	NOUN
ftr-406	1033	6	and	and	CCONJ
ftr-406	1033	7	partners	partner	NOUN
ftr-406	1033	8	’	'	PUNCT
ftr-406	1033	9	partnership	partnership	NOUN
ftr-406	1033	10	interests	interest	NOUN
ftr-406	1033	11	under	under	ADP
ftr-406	1033	12	the	the	DET
ftr-406	1033	13	modified	modify	VERB
ftr-406	1033	14	aggregate	aggregate	ADJ
ftr-406	1033	15	approach	approach	NOUN
ftr-406	1033	16	assets	asset	NOUN
ftr-406	1033	17	/	/	SYM
ftr-406	1033	18	liabilities	liability	NOUN
ftr-406	1033	19	partnership	partnership	NOUN
ftr-406	1033	20	interests	interest	NOUN
ftr-406	1033	21	ab	ab	PROPN
ftr-406	1033	22	fmv	fmv	PROPN
ftr-406	1033	23	ab	ab	PROPN
ftr-406	1033	24	fmv	fmv	PROPN
ftr-406	1033	25	cash	cash	VERB
ftr-406	1033	26	$	$	SYM
ftr-406	1033	27	35,000	35,000	NUM
ftr-406	1033	28	$	$	SYM
ftr-406	1033	29	35,000	35,000	NUM
ftr-406	1033	30	a	a	DET
ftr-406	1033	31	$	$	SYM
ftr-406	1033	32	20,000	20,000	NUM
ftr-406	1033	33	$	$	SYM
ftr-406	1033	34	20,000	20,000	NUM
ftr-406	1033	35	land	land	NOUN
ftr-406	1033	36	1	1	NUM
ftr-406	1033	37	$	$	SYM
ftr-406	1033	38	10,000	10,000	NUM
ftr-406	1033	39	$	$	SYM
ftr-406	1033	40	25,000	25,000	NUM
ftr-406	1033	41	b	b	NUM
ftr-406	1033	42	$	$	SYM
ftr-406	1033	43	20,000	20,000	NUM
ftr-406	1033	44	$	$	SYM
ftr-406	1033	45	20,000	20,000	NUM
ftr-406	1033	46	land	land	NOUN
ftr-406	1033	47	2	2	NUM
ftr-406	1033	48	$	$	SYM
ftr-406	1033	49	15,000	15,000	NUM
ftr-406	1033	50	$	$	SYM
ftr-406	1033	51	30,000	30,000	NUM
ftr-406	1033	52	c	c	NOUN
ftr-406	1033	53	$	$	SYM
ftr-406	1033	54	20,000	20,000	NUM
ftr-406	1033	55	$	$	SYM
ftr-406	1033	56	20,000	20,000	NUM
ftr-406	1033	57	total	total	ADJ
ftr-406	1033	58	$	$	SYM
ftr-406	1033	59	60,000	60,000	NUM
ftr-406	1033	60	$	$	SYM
ftr-406	1033	61	90,000	90,000	NUM
ftr-406	1033	62	total	total	ADJ
ftr-406	1033	63	$	$	SYM
ftr-406	1033	64	60,000	60,000	NUM
ftr-406	1033	65	$	$	SYM
ftr-406	1033	66	60,000	60,000	NUM
ftr-406	1033	67	liability	liability	NOUN
ftr-406	1033	68	(	(	PUNCT
ftr-406	1033	69	$	$	SYM
ftr-406	1033	70	30,000	30,000	NUM
ftr-406	1033	71	)	)	PUNCT
ftr-406	1033	72	net	net	ADJ
ftr-406	1033	73	$	$	SYM
ftr-406	1033	74	60,000	60,000	NUM
ftr-406	1033	75	although	although	SCONJ
ftr-406	1033	76	an	an	DET
ftr-406	1033	77	unpaid	unpaid	ADJ
ftr-406	1033	78	guaranteed	guarantee	VERB
ftr-406	1033	79	payment	payment	NOUN
ftr-406	1033	80	is	be	AUX
ftr-406	1033	81	conceptualized	conceptualize	VERB
ftr-406	1033	82	differently	differently	ADV
ftr-406	1033	83	under	under	ADP
ftr-406	1033	84	the	the	DET
ftr-406	1033	85	two	two	NUM
ftr-406	1033	86	approaches	approach	NOUN
ftr-406	1033	87	described	describe	VERB
ftr-406	1033	88	above	above	ADV
ftr-406	1033	89	,	,	PUNCT
ftr-406	1033	90	the	the	DET
ftr-406	1033	91	tax	tax	NOUN
ftr-406	1033	92	treatment	treatment	NOUN
ftr-406	1033	93	of	of	ADP
ftr-406	1033	94	the	the	DET
ftr-406	1033	95	guaranteed	guarantee	VERB
ftr-406	1033	96	payment	payment	NOUN
ftr-406	1033	97	is	be	AUX
ftr-406	1033	98	not	not	PART
ftr-406	1033	99	affected	affect	VERB
ftr-406	1033	100	.	.	PUNCT
ftr-406	1034	1	the	the	DET
ftr-406	1034	2	code	code	NOUN
ftr-406	1034	3	and	and	CCONJ
ftr-406	1034	4	regulations	regulation	NOUN
ftr-406	1034	5	are	be	AUX
ftr-406	1034	6	ambiguous	ambiguous	ADJ
ftr-406	1034	7	on	on	ADP
ftr-406	1034	8	which	which	DET
ftr-406	1034	9	conceptualization	conceptualization	NOUN
ftr-406	1034	10	is	be	AUX
ftr-406	1034	11	preferred	prefer	VERB
ftr-406	1034	12	.	.	PUNCT
ftr-406	1035	1	however	however	ADV
ftr-406	1035	2	,	,	PUNCT
ftr-406	1035	3	to	to	ADP
ftr-406	1035	4	the	the	DET
ftr-406	1035	5	extent	extent	NOUN
ftr-406	1035	6	that	that	SCONJ
ftr-406	1035	7	the	the	DET
ftr-406	1035	8	regulations	regulation	NOUN
ftr-406	1035	9	under	under	ADP
ftr-406	1035	10	§	§	PROPN
ftr-406	1035	11	§	§	NOUN
ftr-406	1035	12	704	704	NUM
ftr-406	1035	13	and	and	CCONJ
ftr-406	1035	14	752	752	NUM
ftr-406	1035	15	would	would	AUX
ftr-406	1035	16	treat	treat	VERB
ftr-406	1035	17	the	the	DET
ftr-406	1035	18	guaranteed	guarantee	VERB
ftr-406	1035	19	payment	payment	NOUN
ftr-406	1035	20	in	in	ADP
ftr-406	1035	21	a	a	DET
ftr-406	1035	22	manner	manner	NOUN
ftr-406	1035	23	similar	similar	ADJ
ftr-406	1035	24	to	to	ADP
ftr-406	1035	25	a	a	DET
ftr-406	1035	26	payment	payment	NOUN
ftr-406	1035	27	involving	involve	VERB
ftr-406	1035	28	a	a	DET
ftr-406	1035	29	third	third	ADJ
ftr-406	1035	30	party	party	NOUN
ftr-406	1035	31	,	,	PUNCT
ftr-406	1035	32	they	they	PRON
ftr-406	1035	33	serve	serve	VERB
ftr-406	1035	34	as	as	ADP
ftr-406	1035	35	support	support	NOUN
ftr-406	1035	36	for	for	ADP
ftr-406	1035	37	our	our	PRON
ftr-406	1035	38	argument	argument	NOUN
ftr-406	1035	39	that	that	SCONJ
ftr-406	1035	40	entity	entity	NOUN
ftr-406	1035	41	treatment	treatment	NOUN
ftr-406	1035	42	of	of	ADP
ftr-406	1035	43	the	the	DET
ftr-406	1035	44	guaranteed	guarantee	VERB
ftr-406	1035	45	payment	payment	NOUN
ftr-406	1035	46	is	be	AUX
ftr-406	1035	47	more	more	ADV
ftr-406	1035	48	appropriate	appropriate	ADJ
ftr-406	1035	49	than	than	ADP
ftr-406	1035	50	the	the	DET
ftr-406	1035	51	approach	approach	NOUN
ftr-406	1035	52	proposed	propose	VERB
ftr-406	1035	53	by	by	ADP
ftr-406	1035	54	kahn	kahn	PROPN
ftr-406	1035	55	and	and	CCONJ
ftr-406	1035	56	cuenin	cuenin	PROPN
ftr-406	1035	57	.	.	PUNCT
ftr-406	1036	1	we	we	PRON
ftr-406	1036	2	now	now	ADV
ftr-406	1036	3	turn	turn	VERB
ftr-406	1036	4	our	our	PRON
ftr-406	1036	5	attention	attention	NOUN
ftr-406	1036	6	to	to	ADP
ftr-406	1036	7	the	the	DET
ftr-406	1036	8	implications	implication	NOUN
ftr-406	1036	9	of	of	ADP
ftr-406	1036	10	the	the	DET
ftr-406	1036	11	transfer	transfer	NOUN
ftr-406	1036	12	of	of	ADP
ftr-406	1036	13	partnership	partnership	NOUN
ftr-406	1036	14	property	property	NOUN
ftr-406	1036	15	in	in	ADP
ftr-406	1036	16	satisfaction	satisfaction	NOUN
ftr-406	1036	17	of	of	ADP
ftr-406	1036	18	the	the	DET
ftr-406	1036	19	guaranteed	guarantee	VERB
ftr-406	1036	20	payment	payment	NOUN
ftr-406	1036	21	.	.	PUNCT
ftr-406	1037	1	to	to	PART
ftr-406	1037	2	do	do	VERB
ftr-406	1037	3	so	so	ADV
ftr-406	1037	4	,	,	PUNCT
ftr-406	1037	5	we	we	PRON
ftr-406	1037	6	first	first	ADV
ftr-406	1037	7	consider	consider	VERB
ftr-406	1037	8	the	the	DET
ftr-406	1037	9	implications	implication	NOUN
ftr-406	1037	10	of	of	ADP
ftr-406	1037	11	a	a	DET
ftr-406	1037	12	$	$	SYM
ftr-406	1037	13	30,000	30,000	NUM
ftr-406	1037	14	cash	cash	NOUN
ftr-406	1037	15	payment	payment	NOUN
ftr-406	1037	16	,	,	PUNCT
ftr-406	1037	17	rather	rather	ADV
ftr-406	1037	18	than	than	ADP
ftr-406	1037	19	an	an	DET
ftr-406	1037	20	386	386	NUM
ftr-406	1037	21	florida	florida	PROPN
ftr-406	1037	22	tax	tax	NOUN
ftr-406	1037	23	review	review	NOUN
ftr-406	1038	1	[	[	X
ftr-406	1038	2	v0l.7:6	v0l.7:6	PROPN
ftr-406	1038	3	145	145	NUM
ftr-406	1038	4	.	.	PUNCT
ftr-406	1039	1	see	see	VERB
ftr-406	1039	2	irc	irc	PROPN
ftr-406	1039	3	§	§	PROPN
ftr-406	1039	4	733	733	NUM
ftr-406	1039	5	;	;	PUNCT
ftr-406	1039	6	regs	reg	NOUN
ftr-406	1039	7	.	.	PUNCT
ftr-406	1040	1	§	§	PROPN
ftr-406	1040	2	1.733	1.733	NUM
ftr-406	1040	3	-	-	SYM
ftr-406	1040	4	1	1	NUM
ftr-406	1040	5	.	.	PUNCT
ftr-406	1040	6	in	in	ADP
ftr-406	1040	7	-	-	PUNCT
ftr-406	1040	8	kind	kind	NOUN
ftr-406	1040	9	transfer	transfer	NOUN
ftr-406	1040	10	of	of	ADP
ftr-406	1040	11	partnership	partnership	NOUN
ftr-406	1040	12	property	property	NOUN
ftr-406	1040	13	,	,	PUNCT
ftr-406	1040	14	in	in	ADP
ftr-406	1040	15	satisfaction	satisfaction	NOUN
ftr-406	1040	16	of	of	ADP
ftr-406	1040	17	the	the	DET
ftr-406	1040	18	guaranteed	guarantee	VERB
ftr-406	1040	19	payment	payment	NOUN
ftr-406	1040	20	.	.	PUNCT
ftr-406	1041	1	if	if	SCONJ
ftr-406	1041	2	the	the	DET
ftr-406	1041	3	guaranteed	guarantee	VERB
ftr-406	1041	4	payment	payment	NOUN
ftr-406	1041	5	is	be	AUX
ftr-406	1041	6	treated	treat	VERB
ftr-406	1041	7	as	as	ADP
ftr-406	1041	8	a	a	DET
ftr-406	1041	9	distribution	distribution	NOUN
ftr-406	1041	10	of	of	ADP
ftr-406	1041	11	partnership	partnership	NOUN
ftr-406	1041	12	property	property	NOUN
ftr-406	1041	13	,	,	PUNCT
ftr-406	1041	14	a	a	DET
ftr-406	1041	15	’s	’s	ADJ
ftr-406	1041	16	outside	outside	ADJ
ftr-406	1041	17	basis	basis	NOUN
ftr-406	1041	18	will	will	AUX
ftr-406	1041	19	be	be	AUX
ftr-406	1041	20	reduced	reduce	VERB
ftr-406	1041	21	by	by	ADP
ftr-406	1041	22	$	$	SYM
ftr-406	1041	23	30,000	30,000	NUM
ftr-406	1041	24	.	.	PUNCT
ftr-406	1042	1	as	as	ADP
ftr-406	1042	2	a	a	DET
ftr-406	1042	3	result	result	NOUN
ftr-406	1042	4	,	,	PUNCT
ftr-406	1042	5	the145	the145	NOUN
ftr-406	1042	6	bases	basis	NOUN
ftr-406	1042	7	and	and	CCONJ
ftr-406	1042	8	fair	fair	ADJ
ftr-406	1042	9	market	market	NOUN
ftr-406	1042	10	values	value	NOUN
ftr-406	1042	11	of	of	ADP
ftr-406	1042	12	the	the	DET
ftr-406	1042	13	partnership	partnership	NOUN
ftr-406	1042	14	’s	’s	PART
ftr-406	1042	15	assets	asset	NOUN
ftr-406	1042	16	and	and	CCONJ
ftr-406	1042	17	the	the	DET
ftr-406	1042	18	partners	partner	NOUN
ftr-406	1042	19	’	’	PART
ftr-406	1042	20	partnership	partnership	NOUN
ftr-406	1042	21	interests	interest	NOUN
ftr-406	1042	22	are	be	AUX
ftr-406	1042	23	as	as	SCONJ
ftr-406	1042	24	provided	provide	VERB
ftr-406	1042	25	in	in	ADP
ftr-406	1042	26	figure	figure	NOUN
ftr-406	1042	27	2b	2b	NOUN
ftr-406	1042	28	.	.	PUNCT
ftr-406	1043	1	as	as	SCONJ
ftr-406	1043	2	can	can	AUX
ftr-406	1043	3	be	be	AUX
ftr-406	1043	4	seen	see	VERB
ftr-406	1043	5	,	,	PUNCT
ftr-406	1043	6	each	each	DET
ftr-406	1043	7	partner	partner	NOUN
ftr-406	1043	8	continues	continue	VERB
ftr-406	1043	9	to	to	PART
ftr-406	1043	10	have	have	VERB
ftr-406	1043	11	$	$	SYM
ftr-406	1043	12	10,000	10,000	NUM
ftr-406	1043	13	of	of	ADP
ftr-406	1043	14	gain	gain	NOUN
ftr-406	1043	15	inherent	inherent	ADJ
ftr-406	1043	16	in	in	ADP
ftr-406	1043	17	his	his	PRON
ftr-406	1043	18	partnership	partnership	NOUN
ftr-406	1043	19	interest	interest	NOUN
ftr-406	1043	20	(	(	PUNCT
ftr-406	1043	21	$	$	SYM
ftr-406	1043	22	20,000	20,000	NUM
ftr-406	1043	23	fair	fair	ADJ
ftr-406	1043	24	market	market	NOUN
ftr-406	1043	25	value	value	NOUN
ftr-406	1043	26	minus	minus	CCONJ
ftr-406	1043	27	$	$	SYM
ftr-406	1043	28	10,000	10,000	NUM
ftr-406	1043	29	outside	outside	ADJ
ftr-406	1043	30	basis	basis	NOUN
ftr-406	1043	31	)	)	PUNCT
ftr-406	1043	32	.	.	PUNCT
ftr-406	1044	1	thus	thus	ADV
ftr-406	1044	2	,	,	PUNCT
ftr-406	1044	3	the	the	DET
ftr-406	1044	4	proper	proper	ADJ
ftr-406	1044	5	amount	amount	NOUN
ftr-406	1044	6	of	of	ADP
ftr-406	1044	7	income	income	NOUN
ftr-406	1044	8	has	have	AUX
ftr-406	1044	9	been	be	AUX
ftr-406	1044	10	preserved	preserve	VERB
ftr-406	1044	11	for	for	ADP
ftr-406	1044	12	each	each	DET
ftr-406	1044	13	partner	partner	NOUN
ftr-406	1044	14	.	.	PUNCT
ftr-406	1045	1	figure	figure	NOUN
ftr-406	1045	2	2a	2a	PROPN
ftr-406	1045	3	partnership	partnership	PROPN
ftr-406	1045	4	’s	’s	PART
ftr-406	1045	5	assets	asset	NOUN
ftr-406	1045	6	and	and	CCONJ
ftr-406	1045	7	partners	partner	NOUN
ftr-406	1045	8	’	'	PUNCT
ftr-406	1045	9	partnership	partnership	NOUN
ftr-406	1045	10	interests	interest	NOUN
ftr-406	1045	11	under	under	ADP
ftr-406	1045	12	the	the	DET
ftr-406	1045	13	modified	modify	VERB
ftr-406	1045	14	aggregate	aggregate	ADJ
ftr-406	1045	15	approach	approach	NOUN
ftr-406	1045	16	assets	asset	NOUN
ftr-406	1045	17	partnership	partnership	NOUN
ftr-406	1045	18	interests	interest	NOUN
ftr-406	1045	19	ab	ab	PROPN
ftr-406	1045	20	fmv	fmv	PROPN
ftr-406	1045	21	ab	ab	PROPN
ftr-406	1045	22	fmv	fmv	PROPN
ftr-406	1045	23	cash	cash	VERB
ftr-406	1045	24	$	$	SYM
ftr-406	1045	25	35,000	35,000	NUM
ftr-406	1045	26	$	$	SYM
ftr-406	1045	27	35,000	35,000	NUM
ftr-406	1045	28	a	a	DET
ftr-406	1045	29	$	$	SYM
ftr-406	1045	30	40,000	40,000	NUM
ftr-406	1045	31	$	$	SYM
ftr-406	1045	32	50,000	50,000	NUM
ftr-406	1045	33	land	land	NOUN
ftr-406	1045	34	1	1	NUM
ftr-406	1045	35	$	$	SYM
ftr-406	1045	36	10,000	10,000	NUM
ftr-406	1045	37	$	$	SYM
ftr-406	1045	38	25,000	25,000	NUM
ftr-406	1045	39	b	b	NUM
ftr-406	1045	40	$	$	SYM
ftr-406	1045	41	10,000	10,000	NUM
ftr-406	1045	42	$	$	SYM
ftr-406	1045	43	20,000	20,000	NUM
ftr-406	1045	44	land	land	NOUN
ftr-406	1045	45	2	2	NUM
ftr-406	1045	46	$	$	SYM
ftr-406	1045	47	15,000	15,000	NUM
ftr-406	1045	48	$	$	SYM
ftr-406	1045	49	30,000	30,000	NUM
ftr-406	1045	50	c	c	NOUN
ftr-406	1045	51	$	$	SYM
ftr-406	1045	52	10,000	10,000	NUM
ftr-406	1045	53	$	$	SYM
ftr-406	1045	54	20,000	20,000	NUM
ftr-406	1045	55	total	total	ADJ
ftr-406	1045	56	$	$	SYM
ftr-406	1045	57	60,000	60,000	NUM
ftr-406	1045	58	$	$	SYM
ftr-406	1045	59	90,000	90,000	NUM
ftr-406	1045	60	total	total	ADJ
ftr-406	1045	61	$	$	SYM
ftr-406	1045	62	60,000	60,000	NUM
ftr-406	1045	63	$	$	SYM
ftr-406	1045	64	90,000	90,000	NUM
ftr-406	1045	65	figure	figure	NOUN
ftr-406	1045	66	2b	2b	PROPN
ftr-406	1045	67	partnership	partnership	PROPN
ftr-406	1045	68	’s	’s	PART
ftr-406	1045	69	assets	asset	NOUN
ftr-406	1045	70	and	and	CCONJ
ftr-406	1045	71	partners	partner	NOUN
ftr-406	1045	72	’	'	PUNCT
ftr-406	1045	73	partnership	partnership	NOUN
ftr-406	1045	74	interests	interest	NOUN
ftr-406	1045	75	under	under	ADP
ftr-406	1045	76	the	the	DET
ftr-406	1045	77	modified	modify	VERB
ftr-406	1045	78	aggregate	aggregate	ADJ
ftr-406	1045	79	approach	approach	NOUN
ftr-406	1045	80	(	(	PUNCT
ftr-406	1045	81	cash	cash	NOUN
ftr-406	1045	82	payment	payment	NOUN
ftr-406	1045	83	)	)	PUNCT
ftr-406	1045	84	assets	asset	NOUN
ftr-406	1045	85	partnership	partnership	NOUN
ftr-406	1045	86	interests	interest	NOUN
ftr-406	1045	87	ab	ab	PROPN
ftr-406	1045	88	fmv	fmv	PROPN
ftr-406	1045	89	ab	ab	PROPN
ftr-406	1045	90	fmv	fmv	PROPN
ftr-406	1045	91	cash	cash	VERB
ftr-406	1045	92	$	$	SYM
ftr-406	1045	93	5,000	5,000	NUM
ftr-406	1045	94	$	$	SYM
ftr-406	1045	95	5,000	5,000	NUM
ftr-406	1045	96	a	a	DET
ftr-406	1045	97	$	$	SYM
ftr-406	1045	98	10,000	10,000	NUM
ftr-406	1045	99	$	$	SYM
ftr-406	1045	100	20,000	20,000	NUM
ftr-406	1045	101	land	land	NOUN
ftr-406	1045	102	1	1	NUM
ftr-406	1045	103	$	$	SYM
ftr-406	1045	104	10,000	10,000	NUM
ftr-406	1045	105	$	$	SYM
ftr-406	1045	106	25,000	25,000	NUM
ftr-406	1045	107	b	b	NUM
ftr-406	1045	108	$	$	SYM
ftr-406	1045	109	10,000	10,000	NUM
ftr-406	1045	110	$	$	SYM
ftr-406	1045	111	20,000	20,000	NUM
ftr-406	1045	112	land	land	NOUN
ftr-406	1045	113	2	2	NUM
ftr-406	1045	114	$	$	SYM
ftr-406	1045	115	15,000	15,000	NUM
ftr-406	1045	116	$	$	SYM
ftr-406	1045	117	30,000	30,000	NUM
ftr-406	1045	118	c	c	NOUN
ftr-406	1045	119	$	$	SYM
ftr-406	1045	120	10,000	10,000	NUM
ftr-406	1045	121	$	$	SYM
ftr-406	1045	122	20,000	20,000	NUM
ftr-406	1045	123	total	total	ADJ
ftr-406	1045	124	$	$	SYM
ftr-406	1045	125	30,000	30,000	NUM
ftr-406	1045	126	$	$	SYM
ftr-406	1045	127	60,000	60,000	NUM
ftr-406	1045	128	total	total	ADJ
ftr-406	1045	129	$	$	SYM
ftr-406	1045	130	30,000	30,000	NUM
ftr-406	1045	131	$	$	SYM
ftr-406	1045	132	60,000	60,000	NUM
ftr-406	1045	133	importantly	importantly	ADV
ftr-406	1045	134	,	,	PUNCT
ftr-406	1045	135	figure	figure	NOUN
ftr-406	1045	136	2b	2b	NUM
ftr-406	1045	137	is	be	AUX
ftr-406	1045	138	virtually	virtually	ADV
ftr-406	1045	139	identical	identical	ADJ
ftr-406	1045	140	to	to	PART
ftr-406	1045	141	figure	figure	VERB
ftr-406	1045	142	2	2	NUM
ftr-406	1045	143	except	except	SCONJ
ftr-406	1045	144	in	in	ADP
ftr-406	1045	145	two	two	NUM
ftr-406	1045	146	respects	respect	NOUN
ftr-406	1045	147	.	.	PUNCT
ftr-406	1046	1	first	first	ADV
ftr-406	1046	2	,	,	PUNCT
ftr-406	1046	3	the	the	DET
ftr-406	1046	4	types	type	NOUN
ftr-406	1046	5	of	of	ADP
ftr-406	1046	6	the	the	DET
ftr-406	1046	7	partnership	partnership	NOUN
ftr-406	1046	8	’s	’s	PART
ftr-406	1046	9	assets	asset	NOUN
ftr-406	1046	10	after	after	SCONJ
ftr-406	1046	11	the	the	DET
ftr-406	1046	12	transfer	transfer	NOUN
ftr-406	1046	13	are	be	AUX
ftr-406	1046	14	different	different	ADJ
ftr-406	1046	15	because	because	SCONJ
ftr-406	1046	16	p	p	NOUN
ftr-406	1046	17	distributed	distribute	VERB
ftr-406	1046	18	cash	cash	NOUN
ftr-406	1046	19	instead	instead	ADV
ftr-406	1046	20	of	of	ADP
ftr-406	1046	21	land	land	NOUN
ftr-406	1046	22	2	2	NUM
ftr-406	1046	23	to	to	ADP
ftr-406	1046	24	a	a	PRON
ftr-406	1046	25	to	to	PART
ftr-406	1046	26	satisfy	satisfy	VERB
ftr-406	1046	27	the	the	DET
ftr-406	1046	28	guaranteed	guarantee	VERB
ftr-406	1046	29	payment	payment	NOUN
ftr-406	1046	30	.	.	PUNCT
ftr-406	1047	1	second	second	ADJ
ftr-406	1047	2	,	,	PUNCT
ftr-406	1047	3	and	and	CCONJ
ftr-406	1047	4	far	far	ADV
ftr-406	1047	5	more	more	ADV
ftr-406	1047	6	significant	significant	ADJ
ftr-406	1047	7	,	,	PUNCT
ftr-406	1047	8	there	there	PRON
ftr-406	1047	9	is	be	VERB
ftr-406	1047	10	no	no	DET
ftr-406	1047	11	discrepancy	discrepancy	NOUN
ftr-406	1047	12	between	between	ADP
ftr-406	1047	13	the	the	DET
ftr-406	1047	14	partners	partner	NOUN
ftr-406	1047	15	’	'	PUNCT
ftr-406	1047	16	aggregate	aggregate	VERB
ftr-406	1047	17	outside	outside	ADJ
ftr-406	1047	18	bases	basis	NOUN
ftr-406	1047	19	(	(	PUNCT
ftr-406	1047	20	$	$	SYM
ftr-406	1047	21	30,000	30,000	NUM
ftr-406	1047	22	)	)	PUNCT
ftr-406	1047	23	and	and	CCONJ
ftr-406	1047	24	the	the	DET
ftr-406	1047	25	aggregate	aggregate	ADJ
ftr-406	1047	26	inside	inside	ADJ
ftr-406	1047	27	bases	basis	NOUN
ftr-406	1047	28	of	of	ADP
ftr-406	1047	29	p	p	X
ftr-406	1047	30	’s	’s	NOUN
ftr-406	1047	31	assets	asset	NOUN
ftr-406	1047	32	(	(	PUNCT
ftr-406	1047	33	$	$	SYM
ftr-406	1047	34	30,000	30,000	NUM
ftr-406	1047	35	)	)	PUNCT
ftr-406	1047	36	.	.	PUNCT
ftr-406	1048	1	as	as	ADP
ftr-406	1048	2	a	a	DET
ftr-406	1048	3	result	result	NOUN
ftr-406	1048	4	,	,	PUNCT
ftr-406	1048	5	transactions	transaction	NOUN
ftr-406	1048	6	involving	involve	VERB
ftr-406	1048	7	the	the	DET
ftr-406	1048	8	partnership	partnership	NOUN
ftr-406	1048	9	’s	’s	PART
ftr-406	1048	10	assets	asset	NOUN
ftr-406	1048	11	will	will	AUX
ftr-406	1048	12	fully	fully	ADV
ftr-406	1048	13	account	account	VERB
ftr-406	1048	14	for	for	ADP
ftr-406	1048	15	the	the	DET
ftr-406	1048	16	gain	gain	NOUN
ftr-406	1048	17	inherent	inherent	ADJ
ftr-406	1048	18	in	in	ADP
ftr-406	1048	19	the	the	DET
ftr-406	1048	20	partners	partner	NOUN
ftr-406	1048	21	’	’	PART
ftr-406	1048	22	partnership	partnership	NOUN
ftr-406	1048	23	interests	interest	NOUN
ftr-406	1048	24	.	.	PUNCT
ftr-406	1049	1	for	for	ADP
ftr-406	1049	2	example	example	NOUN
ftr-406	1049	3	,	,	PUNCT
ftr-406	1049	4	if	if	SCONJ
ftr-406	1049	5	p	p	NOUN
ftr-406	1049	6	liquidates	liquidate	VERB
ftr-406	1049	7	the	the	DET
ftr-406	1049	8	2006	2006	NUM
ftr-406	1049	9	]	]	PUNCT
ftr-406	1049	10	the	the	DET
ftr-406	1049	11	lazarus	lazarus	PROPN
ftr-406	1049	12	effect	effect	VERB
ftr-406	1049	13	387	387	NUM
ftr-406	1049	14	146	146	NUM
ftr-406	1049	15	.	.	PUNCT
ftr-406	1050	1	see	see	VERB
ftr-406	1050	2	mckee	mckee	PROPN
ftr-406	1050	3	,	,	PUNCT
ftr-406	1050	4	nelson	nelson	PROPN
ftr-406	1050	5	&	&	CCONJ
ftr-406	1050	6	whitmire	whitmire	PROPN
ftr-406	1050	7	,	,	PUNCT
ftr-406	1050	8	supra	supra	PROPN
ftr-406	1050	9	note	note	PROPN
ftr-406	1050	10	42	42	NUM
ftr-406	1050	11	,	,	PUNCT
ftr-406	1050	12	at	at	ADP
ftr-406	1050	13	¶	¶	PROPN
ftr-406	1050	14	13.03[5	13.03[5	NUM
ftr-406	1050	15	]	]	PUNCT
ftr-406	1050	16	;	;	PUNCT
ftr-406	1050	17	sheldon	sheldon	PROPN
ftr-406	1050	18	i.	i.	PROPN
ftr-406	1050	19	banoff	banoff	PROPN
ftr-406	1050	20	,	,	PUNCT
ftr-406	1050	21	supra	supra	PROPN
ftr-406	1050	22	note	note	PROPN
ftr-406	1050	23	109	109	NUM
ftr-406	1050	24	,	,	PUNCT
ftr-406	1050	25	at	at	ADP
ftr-406	1050	26	836	836	NUM
ftr-406	1050	27	.	.	PUNCT
ftr-406	1051	1	147	147	NUM
ftr-406	1051	2	.	.	PUNCT
ftr-406	1052	1	see	see	VERB
ftr-406	1052	2	irc	irc	PROPN
ftr-406	1052	3	§	§	PROPN
ftr-406	1052	4	733	733	NUM
ftr-406	1052	5	;	;	PUNCT
ftr-406	1052	6	regs	reg	NOUN
ftr-406	1052	7	.	.	PUNCT
ftr-406	1053	1	§	§	PROPN
ftr-406	1053	2	1.733	1.733	NUM
ftr-406	1053	3	-	-	SYM
ftr-406	1053	4	1	1	NUM
ftr-406	1053	5	.	.	NOUN
ftr-406	1053	6	148	148	NUM
ftr-406	1053	7	.	.	PUNCT
ftr-406	1054	1	see	see	VERB
ftr-406	1054	2	irc	irc	PROPN
ftr-406	1054	3	§	§	PROPN
ftr-406	1054	4	732(a)(1	732(a)(1	NUM
ftr-406	1054	5	)	)	PUNCT
ftr-406	1054	6	;	;	PUNCT
ftr-406	1055	1	regs	reg	NOUN
ftr-406	1055	2	.	.	PUNCT
ftr-406	1056	1	§	§	PROPN
ftr-406	1056	2	1.732	1.732	NUM
ftr-406	1056	3	-	-	SYM
ftr-406	1056	4	1(a	1(a	NUM
ftr-406	1056	5	)	)	PUNCT
ftr-406	1056	6	.	.	PUNCT
ftr-406	1057	1	partnership	partnership	NOUN
ftr-406	1057	2	’s	’s	PART
ftr-406	1057	3	assets	asset	NOUN
ftr-406	1057	4	and	and	CCONJ
ftr-406	1057	5	realizes	realize	VERB
ftr-406	1057	6	$	$	SYM
ftr-406	1057	7	30,000	30,000	NUM
ftr-406	1057	8	of	of	ADP
ftr-406	1057	9	gain	gain	NOUN
ftr-406	1057	10	,	,	PUNCT
ftr-406	1057	11	this	this	DET
ftr-406	1057	12	gain	gain	NOUN
ftr-406	1057	13	will	will	AUX
ftr-406	1057	14	account	account	VERB
ftr-406	1057	15	for	for	ADP
ftr-406	1057	16	all	all	PRON
ftr-406	1057	17	of	of	ADP
ftr-406	1057	18	the	the	DET
ftr-406	1057	19	gain	gain	NOUN
ftr-406	1057	20	inherent	inherent	ADJ
ftr-406	1057	21	in	in	ADP
ftr-406	1057	22	the	the	DET
ftr-406	1057	23	partners	partner	NOUN
ftr-406	1057	24	’	’	PART
ftr-406	1057	25	partnership	partnership	NOUN
ftr-406	1057	26	interests	interest	NOUN
ftr-406	1057	27	.	.	PUNCT
ftr-406	1058	1	now	now	ADV
ftr-406	1058	2	consider	consider	VERB
ftr-406	1058	3	the	the	DET
ftr-406	1058	4	implications	implication	NOUN
ftr-406	1058	5	if	if	SCONJ
ftr-406	1058	6	p	p	NOUN
ftr-406	1058	7	satisfies	satisfy	VERB
ftr-406	1058	8	the	the	DET
ftr-406	1058	9	guaranteed	guarantee	VERB
ftr-406	1058	10	payment	payment	NOUN
ftr-406	1058	11	by	by	ADP
ftr-406	1058	12	transferring	transfer	VERB
ftr-406	1058	13	land	land	NOUN
ftr-406	1058	14	2	2	NUM
ftr-406	1058	15	,	,	PUNCT
ftr-406	1058	16	property	property	NOUN
ftr-406	1058	17	with	with	ADP
ftr-406	1058	18	a	a	DET
ftr-406	1058	19	fair	fair	ADJ
ftr-406	1058	20	market	market	NOUN
ftr-406	1058	21	value	value	NOUN
ftr-406	1058	22	of	of	ADP
ftr-406	1058	23	$	$	SYM
ftr-406	1058	24	30,000	30,000	NUM
ftr-406	1058	25	,	,	PUNCT
ftr-406	1058	26	and	and	CCONJ
ftr-406	1058	27	the	the	DET
ftr-406	1058	28	transfer	transfer	NOUN
ftr-406	1058	29	is	be	AUX
ftr-406	1058	30	treated	treat	VERB
ftr-406	1058	31	as	as	ADP
ftr-406	1058	32	a	a	DET
ftr-406	1058	33	distribution	distribution	NOUN
ftr-406	1058	34	of	of	ADP
ftr-406	1058	35	partnership	partnership	NOUN
ftr-406	1058	36	property	property	NOUN
ftr-406	1058	37	.	.	PUNCT
ftr-406	1059	1	a	a	DET
ftr-406	1059	2	’s	’s	ADJ
ftr-406	1059	3	outside146	outside146	PROPN
ftr-406	1059	4	basis	basis	NOUN
ftr-406	1059	5	will	will	AUX
ftr-406	1059	6	be	be	AUX
ftr-406	1059	7	reduced	reduce	VERB
ftr-406	1059	8	by	by	ADP
ftr-406	1059	9	$	$	SYM
ftr-406	1059	10	15,000	15,000	NUM
ftr-406	1059	11	,	,	PUNCT
ftr-406	1059	12	the	the	DET
ftr-406	1059	13	basis	basis	NOUN
ftr-406	1059	14	of	of	ADP
ftr-406	1059	15	land	land	NOUN
ftr-406	1059	16	2	2	NUM
ftr-406	1059	17	in	in	ADP
ftr-406	1059	18	p	p	X
ftr-406	1059	19	’s	’s	PART
ftr-406	1059	20	hands	hand	NOUN
ftr-406	1059	21	.	.	PUNCT
ftr-406	1060	1	in147	in147	PROPN
ftr-406	1060	2	addition	addition	NOUN
ftr-406	1060	3	,	,	PUNCT
ftr-406	1060	4	a	a	PRON
ftr-406	1060	5	will	will	AUX
ftr-406	1060	6	take	take	VERB
ftr-406	1060	7	a	a	DET
ftr-406	1060	8	carryover	carryover	NOUN
ftr-406	1060	9	basis	basis	NOUN
ftr-406	1060	10	of	of	ADP
ftr-406	1060	11	$	$	SYM
ftr-406	1060	12	15,000	15,000	NUM
ftr-406	1060	13	in	in	ADP
ftr-406	1060	14	land	land	NOUN
ftr-406	1060	15	2	2	NUM
ftr-406	1060	16	.	.	PUNCT
ftr-406	1060	17	as	as	ADP
ftr-406	1060	18	a	a	DET
ftr-406	1060	19	result,148	result,148	NOUN
ftr-406	1060	20	the	the	DET
ftr-406	1060	21	bases	basis	NOUN
ftr-406	1060	22	and	and	CCONJ
ftr-406	1060	23	fair	fair	ADJ
ftr-406	1060	24	market	market	NOUN
ftr-406	1060	25	values	value	NOUN
ftr-406	1060	26	of	of	ADP
ftr-406	1060	27	the	the	DET
ftr-406	1060	28	partnership	partnership	NOUN
ftr-406	1060	29	’s	’s	PART
ftr-406	1060	30	assets	asset	NOUN
ftr-406	1060	31	and	and	CCONJ
ftr-406	1060	32	the	the	DET
ftr-406	1060	33	partners	partner	NOUN
ftr-406	1060	34	’	’	PART
ftr-406	1060	35	partnership	partnership	NOUN
ftr-406	1060	36	interests	interest	NOUN
ftr-406	1060	37	are	be	AUX
ftr-406	1060	38	as	as	SCONJ
ftr-406	1060	39	provided	provide	VERB
ftr-406	1060	40	in	in	ADP
ftr-406	1060	41	figure	figure	NOUN
ftr-406	1060	42	2c	2c	NUM
ftr-406	1060	43	.	.	PUNCT
ftr-406	1061	1	figure	figure	NOUN
ftr-406	1061	2	2c	2c	PROPN
ftr-406	1061	3	partnership	partnership	NOUN
ftr-406	1061	4	’s	’s	PART
ftr-406	1061	5	assets	asset	NOUN
ftr-406	1061	6	and	and	CCONJ
ftr-406	1061	7	partners	partner	NOUN
ftr-406	1061	8	’	'	PUNCT
ftr-406	1061	9	partnership	partnership	NOUN
ftr-406	1061	10	interests	interest	NOUN
ftr-406	1061	11	under	under	ADP
ftr-406	1061	12	the	the	DET
ftr-406	1061	13	modified	modify	VERB
ftr-406	1061	14	aggregate	aggregate	ADJ
ftr-406	1061	15	approach	approach	NOUN
ftr-406	1061	16	(	(	PUNCT
ftr-406	1061	17	in	in	ADP
ftr-406	1061	18	-	-	PUNCT
ftr-406	1061	19	kind	kind	NOUN
ftr-406	1061	20	payment	payment	NOUN
ftr-406	1061	21	)	)	PUNCT
ftr-406	1061	22	assets	asset	NOUN
ftr-406	1061	23	partnership	partnership	NOUN
ftr-406	1061	24	interests	interest	NOUN
ftr-406	1061	25	ab	ab	PROPN
ftr-406	1061	26	fmv	fmv	PROPN
ftr-406	1061	27	ab	ab	PROPN
ftr-406	1061	28	fmv	fmv	PROPN
ftr-406	1061	29	cash	cash	VERB
ftr-406	1061	30	$	$	SYM
ftr-406	1061	31	35,000	35,000	NUM
ftr-406	1061	32	$	$	SYM
ftr-406	1061	33	35,000	35,000	NUM
ftr-406	1061	34	a	a	DET
ftr-406	1061	35	$	$	SYM
ftr-406	1061	36	25,000	25,000	NUM
ftr-406	1061	37	$	$	SYM
ftr-406	1061	38	20,000	20,000	NUM
ftr-406	1061	39	land	land	NOUN
ftr-406	1061	40	1	1	NUM
ftr-406	1061	41	$	$	SYM
ftr-406	1061	42	10,000	10,000	NUM
ftr-406	1061	43	$	$	SYM
ftr-406	1061	44	25,000	25,000	NUM
ftr-406	1061	45	b	b	NUM
ftr-406	1061	46	$	$	SYM
ftr-406	1061	47	10,000	10,000	NUM
ftr-406	1061	48	$	$	SYM
ftr-406	1061	49	20,000	20,000	NUM
ftr-406	1061	50	total	total	NOUN
ftr-406	1061	51	$	$	SYM
ftr-406	1061	52	45,000	45,000	NUM
ftr-406	1061	53	$	$	SYM
ftr-406	1061	54	60,000	60,000	NUM
ftr-406	1061	55	c	c	NOUN
ftr-406	1061	56	$	$	SYM
ftr-406	1061	57	10,000	10,000	NUM
ftr-406	1061	58	$	$	SYM
ftr-406	1061	59	20,000	20,000	NUM
ftr-406	1061	60	total	total	NOUN
ftr-406	1061	61	$	$	SYM
ftr-406	1061	62	45,000	45,000	NUM
ftr-406	1061	63	$	$	SYM
ftr-406	1061	64	60,000	60,000	NUM
ftr-406	1061	65	like	like	ADP
ftr-406	1061	66	figure	figure	NOUN
ftr-406	1061	67	2b	2b	NOUN
ftr-406	1061	68	,	,	PUNCT
ftr-406	1061	69	figure	figure	NOUN
ftr-406	1061	70	2c	2c	NOUN
ftr-406	1061	71	is	be	AUX
ftr-406	1061	72	virtually	virtually	ADV
ftr-406	1061	73	identical	identical	ADJ
ftr-406	1061	74	to	to	PART
ftr-406	1061	75	figure	figure	VERB
ftr-406	1061	76	2	2	NUM
ftr-406	1061	77	except	except	SCONJ
ftr-406	1061	78	in	in	ADP
ftr-406	1061	79	two	two	NUM
ftr-406	1061	80	respects	respect	NOUN
ftr-406	1061	81	.	.	PUNCT
ftr-406	1062	1	first	first	ADV
ftr-406	1062	2	,	,	PUNCT
ftr-406	1062	3	like	like	ADP
ftr-406	1062	4	the	the	DET
ftr-406	1062	5	results	result	NOUN
ftr-406	1062	6	shown	show	VERB
ftr-406	1062	7	in	in	ADP
ftr-406	1062	8	figure	figure	NOUN
ftr-406	1062	9	2b	2b	NOUN
ftr-406	1062	10	,	,	PUNCT
ftr-406	1062	11	there	there	PRON
ftr-406	1062	12	is	be	VERB
ftr-406	1062	13	no	no	DET
ftr-406	1062	14	discrepancy	discrepancy	NOUN
ftr-406	1062	15	between	between	ADP
ftr-406	1062	16	the	the	DET
ftr-406	1062	17	partners	partner	NOUN
ftr-406	1062	18	’	'	PUNCT
ftr-406	1062	19	aggregate	aggregate	VERB
ftr-406	1062	20	outside	outside	ADJ
ftr-406	1062	21	bases	basis	NOUN
ftr-406	1062	22	(	(	PUNCT
ftr-406	1062	23	$	$	SYM
ftr-406	1062	24	45,000	45,000	NUM
ftr-406	1062	25	)	)	PUNCT
ftr-406	1062	26	and	and	CCONJ
ftr-406	1062	27	the	the	DET
ftr-406	1062	28	aggregate	aggregate	ADJ
ftr-406	1062	29	inside	inside	ADJ
ftr-406	1062	30	bases	basis	NOUN
ftr-406	1062	31	of	of	ADP
ftr-406	1062	32	p	p	X
ftr-406	1062	33	’s	’s	NOUN
ftr-406	1062	34	assets	asset	NOUN
ftr-406	1062	35	(	(	PUNCT
ftr-406	1062	36	$	$	SYM
ftr-406	1062	37	45,000	45,000	NUM
ftr-406	1062	38	)	)	PUNCT
ftr-406	1062	39	.	.	PUNCT
ftr-406	1063	1	as	as	ADP
ftr-406	1063	2	a	a	DET
ftr-406	1063	3	result	result	NOUN
ftr-406	1063	4	,	,	PUNCT
ftr-406	1063	5	transactions	transaction	NOUN
ftr-406	1063	6	involving	involve	VERB
ftr-406	1063	7	the	the	DET
ftr-406	1063	8	partnership	partnership	NOUN
ftr-406	1063	9	’s	’s	PART
ftr-406	1063	10	assets	asset	NOUN
ftr-406	1063	11	will	will	AUX
ftr-406	1063	12	again	again	ADV
ftr-406	1063	13	fully	fully	ADV
ftr-406	1063	14	account	account	VERB
ftr-406	1063	15	for	for	ADP
ftr-406	1063	16	the	the	DET
ftr-406	1063	17	gain	gain	NOUN
ftr-406	1063	18	inherent	inherent	ADJ
ftr-406	1063	19	in	in	ADP
ftr-406	1063	20	the	the	DET
ftr-406	1063	21	partners	partner	NOUN
ftr-406	1063	22	’	’	PART
ftr-406	1063	23	partnership	partnership	NOUN
ftr-406	1063	24	interests	interest	NOUN
ftr-406	1063	25	.	.	PUNCT
ftr-406	1064	1	second	second	ADJ
ftr-406	1064	2	,	,	PUNCT
ftr-406	1064	3	a	a	DET
ftr-406	1064	4	’s	’s	ADJ
ftr-406	1064	5	outside	outside	ADJ
ftr-406	1064	6	basis	basis	NOUN
ftr-406	1064	7	is	be	AUX
ftr-406	1064	8	$	$	SYM
ftr-406	1064	9	25,000	25,000	NUM
ftr-406	1064	10	rather	rather	ADV
ftr-406	1064	11	than	than	ADP
ftr-406	1064	12	$	$	SYM
ftr-406	1064	13	10,000	10,000	NUM
ftr-406	1064	14	,	,	PUNCT
ftr-406	1064	15	which	which	PRON
ftr-406	1064	16	will	will	AUX
ftr-406	1064	17	result	result	VERB
ftr-406	1064	18	in	in	ADP
ftr-406	1064	19	a	a	DET
ftr-406	1064	20	$	$	SYM
ftr-406	1064	21	5,000	5,000	NUM
ftr-406	1064	22	loss	loss	NOUN
ftr-406	1064	23	if	if	SCONJ
ftr-406	1064	24	sold	sell	VERB
ftr-406	1064	25	for	for	ADP
ftr-406	1064	26	$	$	SYM
ftr-406	1064	27	20,000	20,000	NUM
ftr-406	1064	28	.	.	PUNCT
ftr-406	1065	1	this	this	DET
ftr-406	1065	2	basis	basis	NOUN
ftr-406	1065	3	and	and	CCONJ
ftr-406	1065	4	the	the	DET
ftr-406	1065	5	resulting	result	VERB
ftr-406	1065	6	loss	loss	NOUN
ftr-406	1065	7	is	be	AUX
ftr-406	1065	8	appropriate	appropriate	ADJ
ftr-406	1065	9	,	,	PUNCT
ftr-406	1065	10	however	however	ADV
ftr-406	1065	11	,	,	PUNCT
ftr-406	1065	12	because	because	SCONJ
ftr-406	1065	13	a	a	PRON
ftr-406	1065	14	holds	hold	VERB
ftr-406	1065	15	land	land	NOUN
ftr-406	1065	16	2	2	NUM
ftr-406	1065	17	with	with	ADP
ftr-406	1065	18	a	a	DET
ftr-406	1065	19	basis	basis	NOUN
ftr-406	1065	20	of	of	ADP
ftr-406	1065	21	$	$	SYM
ftr-406	1065	22	15,000	15,000	NUM
ftr-406	1065	23	and	and	CCONJ
ftr-406	1065	24	a	a	DET
ftr-406	1065	25	fair	fair	ADJ
ftr-406	1065	26	market	market	NOUN
ftr-406	1065	27	value	value	NOUN
ftr-406	1065	28	of	of	ADP
ftr-406	1065	29	$	$	SYM
ftr-406	1065	30	30,000	30,000	NUM
ftr-406	1065	31	.	.	PUNCT
ftr-406	1066	1	a	a	DET
ftr-406	1066	2	’s	’s	ADJ
ftr-406	1066	3	potential	potential	ADJ
ftr-406	1066	4	gain	gain	NOUN
ftr-406	1066	5	on	on	ADP
ftr-406	1066	6	the	the	DET
ftr-406	1066	7	sale	sale	NOUN
ftr-406	1066	8	of	of	ADP
ftr-406	1066	9	both	both	DET
ftr-406	1066	10	land	land	NOUN
ftr-406	1066	11	2	2	NUM
ftr-406	1066	12	(	(	PUNCT
ftr-406	1066	13	$	$	SYM
ftr-406	1066	14	15,000	15,000	NUM
ftr-406	1066	15	)	)	PUNCT
ftr-406	1066	16	and	and	CCONJ
ftr-406	1066	17	his	his	PRON
ftr-406	1066	18	partnership	partnership	NOUN
ftr-406	1066	19	interest	interest	NOUN
ftr-406	1066	20	(	(	PUNCT
ftr-406	1066	21	a	a	DET
ftr-406	1066	22	$	$	SYM
ftr-406	1066	23	5,000	5,000	NUM
ftr-406	1066	24	loss	loss	NOUN
ftr-406	1066	25	)	)	PUNCT
ftr-406	1066	26	will	will	AUX
ftr-406	1066	27	be	be	AUX
ftr-406	1066	28	$	$	SYM
ftr-406	1066	29	10,000	10,000	NUM
ftr-406	1066	30	.	.	PUNCT
ftr-406	1067	1	b	b	NOUN
ftr-406	1067	2	and	and	CCONJ
ftr-406	1067	3	c	c	PROPN
ftr-406	1067	4	continue	continue	VERB
ftr-406	1067	5	to	to	PART
ftr-406	1067	6	have	have	VERB
ftr-406	1067	7	$	$	SYM
ftr-406	1067	8	10,000	10,000	NUM
ftr-406	1067	9	of	of	ADP
ftr-406	1067	10	gain	gain	NOUN
ftr-406	1067	11	inherent	inherent	ADJ
ftr-406	1067	12	in	in	ADP
ftr-406	1067	13	their	their	PRON
ftr-406	1067	14	partnership	partnership	NOUN
ftr-406	1067	15	interests	interest	NOUN
ftr-406	1067	16	(	(	PUNCT
ftr-406	1067	17	$	$	SYM
ftr-406	1067	18	20,000	20,000	NUM
ftr-406	1067	19	fair	fair	ADJ
ftr-406	1067	20	market	market	NOUN
ftr-406	1067	21	value	value	NOUN
ftr-406	1067	22	minus	minus	CCONJ
ftr-406	1067	23	$	$	SYM
ftr-406	1067	24	10,000	10,000	NUM
ftr-406	1067	25	outside	outside	ADJ
ftr-406	1067	26	basis	basis	NOUN
ftr-406	1067	27	)	)	PUNCT
ftr-406	1067	28	.	.	PUNCT
ftr-406	1068	1	thus	thus	ADV
ftr-406	1068	2	,	,	PUNCT
ftr-406	1068	3	each	each	DET
ftr-406	1068	4	partner	partner	NOUN
ftr-406	1068	5	’s	’s	PART
ftr-406	1068	6	potential	potential	ADJ
ftr-406	1068	7	gain	gain	NOUN
ftr-406	1068	8	of	of	ADP
ftr-406	1068	9	$	$	SYM
ftr-406	1068	10	10,000	10,000	NUM
ftr-406	1068	11	before	before	SCONJ
ftr-406	1068	12	the	the	DET
ftr-406	1068	13	payment	payment	NOUN
ftr-406	1068	14	was	be	AUX
ftr-406	1068	15	determined	determine	VERB
ftr-406	1068	16	remains	remain	VERB
ftr-406	1068	17	the	the	DET
ftr-406	1068	18	same	same	ADJ
ftr-406	1068	19	following	follow	VERB
ftr-406	1068	20	the	the	DET
ftr-406	1068	21	transfer	transfer	NOUN
ftr-406	1068	22	of	of	ADP
ftr-406	1068	23	the	the	DET
ftr-406	1068	24	partnership	partnership	NOUN
ftr-406	1068	25	property	property	NOUN
ftr-406	1068	26	in	in	ADP
ftr-406	1068	27	satisfaction	satisfaction	NOUN
ftr-406	1068	28	of	of	ADP
ftr-406	1068	29	the	the	DET
ftr-406	1068	30	guaranteed	guarantee	VERB
ftr-406	1068	31	payment	payment	NOUN
ftr-406	1068	32	.	.	PUNCT
ftr-406	1069	1	the	the	DET
ftr-406	1069	2	benefit	benefit	NOUN
ftr-406	1069	3	of	of	ADP
ftr-406	1069	4	treating	treat	VERB
ftr-406	1069	5	the	the	DET
ftr-406	1069	6	guaranteed	guarantee	VERB
ftr-406	1069	7	payment	payment	NOUN
ftr-406	1069	8	consistently	consistently	ADV
ftr-406	1069	9	as	as	ADP
ftr-406	1069	10	a	a	DET
ftr-406	1069	11	distributive	distributive	ADJ
ftr-406	1069	12	share	share	NOUN
ftr-406	1069	13	of	of	ADP
ftr-406	1069	14	partnership	partnership	NOUN
ftr-406	1069	15	income	income	NOUN
ftr-406	1069	16	and	and	CCONJ
ftr-406	1069	17	a	a	DET
ftr-406	1069	18	distribution	distribution	NOUN
ftr-406	1069	19	of	of	ADP
ftr-406	1069	20	partnership	partnership	NOUN
ftr-406	1069	21	388	388	NUM
ftr-406	1069	22	florida	florida	PROPN
ftr-406	1069	23	tax	tax	NOUN
ftr-406	1069	24	review	review	NOUN
ftr-406	1070	1	[	[	X
ftr-406	1070	2	v0l.7:6	v0l.7:6	NOUN
ftr-406	1070	3	149	149	NUM
ftr-406	1070	4	.	.	PUNCT
ftr-406	1071	1	the	the	DET
ftr-406	1071	2	modified	modify	VERB
ftr-406	1071	3	aggregate	aggregate	NOUN
ftr-406	1071	4	approach	approach	NOUN
ftr-406	1071	5	is	be	AUX
ftr-406	1071	6	,	,	PUNCT
ftr-406	1071	7	in	in	ADP
ftr-406	1071	8	our	our	PRON
ftr-406	1071	9	view	view	NOUN
ftr-406	1071	10	,	,	PUNCT
ftr-406	1071	11	the	the	DET
ftr-406	1071	12	approach	approach	NOUN
ftr-406	1071	13	most	most	ADV
ftr-406	1071	14	likely	likely	ADV
ftr-406	1071	15	intended	intend	VERB
ftr-406	1071	16	by	by	ADP
ftr-406	1071	17	congress	congress	PROPN
ftr-406	1071	18	when	when	SCONJ
ftr-406	1071	19	it	it	PRON
ftr-406	1071	20	originally	originally	ADV
ftr-406	1071	21	enacted	enact	VERB
ftr-406	1071	22	§	§	PROPN
ftr-406	1071	23	707(c	707(c	PROPN
ftr-406	1071	24	)	)	PUNCT
ftr-406	1071	25	.	.	PUNCT
ftr-406	1072	1	prior	prior	ADV
ftr-406	1072	2	to	to	ADP
ftr-406	1072	3	the	the	DET
ftr-406	1072	4	enactment	enactment	NOUN
ftr-406	1072	5	of	of	ADP
ftr-406	1072	6	the	the	DET
ftr-406	1072	7	1954	1954	NUM
ftr-406	1072	8	code	code	NOUN
ftr-406	1072	9	,	,	PUNCT
ftr-406	1072	10	salaries	salary	NOUN
ftr-406	1072	11	paid	pay	VERB
ftr-406	1072	12	to	to	ADP
ftr-406	1072	13	partners	partner	NOUN
ftr-406	1072	14	were	be	AUX
ftr-406	1072	15	viewed	view	VERB
ftr-406	1072	16	as	as	ADP
ftr-406	1072	17	simply	simply	ADV
ftr-406	1072	18	a	a	DET
ftr-406	1072	19	special	special	ADJ
ftr-406	1072	20	allocation	allocation	NOUN
ftr-406	1072	21	of	of	ADP
ftr-406	1072	22	partnership	partnership	NOUN
ftr-406	1072	23	income	income	NOUN
ftr-406	1072	24	and	and	CCONJ
ftr-406	1072	25	a	a	DET
ftr-406	1072	26	distribution	distribution	NOUN
ftr-406	1072	27	of	of	ADP
ftr-406	1072	28	partnership	partnership	NOUN
ftr-406	1072	29	property	property	NOUN
ftr-406	1072	30	in	in	ADP
ftr-406	1072	31	the	the	DET
ftr-406	1072	32	form	form	NOUN
ftr-406	1072	33	of	of	ADP
ftr-406	1072	34	cash	cash	NOUN
ftr-406	1072	35	.	.	PUNCT
ftr-406	1073	1	this	this	DET
ftr-406	1073	2	view	view	NOUN
ftr-406	1073	3	prevailed	prevail	VERB
ftr-406	1073	4	because	because	SCONJ
ftr-406	1073	5	,	,	PUNCT
ftr-406	1073	6	under	under	ADP
ftr-406	1073	7	a	a	DET
ftr-406	1073	8	pure	pure	ADJ
ftr-406	1073	9	aggregate	aggregate	ADJ
ftr-406	1073	10	theory	theory	NOUN
ftr-406	1073	11	of	of	ADP
ftr-406	1073	12	partnerships	partnership	NOUN
ftr-406	1073	13	,	,	PUNCT
ftr-406	1073	14	a	a	DET
ftr-406	1073	15	partner	partner	NOUN
ftr-406	1073	16	was	be	AUX
ftr-406	1073	17	considered	consider	VERB
ftr-406	1073	18	as	as	ADP
ftr-406	1073	19	incapable	incapable	ADJ
ftr-406	1073	20	of	of	ADP
ftr-406	1073	21	being	be	AUX
ftr-406	1073	22	an	an	DET
ftr-406	1073	23	employee	employee	NOUN
ftr-406	1073	24	of	of	ADP
ftr-406	1073	25	the	the	DET
ftr-406	1073	26	partnership	partnership	NOUN
ftr-406	1073	27	.	.	PUNCT
ftr-406	1074	1	pauli	pauli	PROPN
ftr-406	1074	2	v.	v.	CCONJ
ftr-406	1074	3	comm’r	comm’r	PROPN
ftr-406	1074	4	,	,	PUNCT
ftr-406	1074	5	11	11	NUM
ftr-406	1074	6	b.t.a	b.t.a	NOUN
ftr-406	1074	7	.	.	NOUN
ftr-406	1074	8	784	784	NUM
ftr-406	1074	9	(	(	PUNCT
ftr-406	1074	10	1928	1928	NUM
ftr-406	1074	11	)	)	PUNCT
ftr-406	1074	12	(	(	PUNCT
ftr-406	1074	13	concluding	conclude	VERB
ftr-406	1074	14	that	that	SCONJ
ftr-406	1074	15	an	an	DET
ftr-406	1074	16	agreement	agreement	NOUN
ftr-406	1074	17	between	between	ADP
ftr-406	1074	18	the	the	DET
ftr-406	1074	19	partners	partner	NOUN
ftr-406	1074	20	to	to	PART
ftr-406	1074	21	pay	pay	VERB
ftr-406	1074	22	salaries	salary	NOUN
ftr-406	1074	23	only	only	ADV
ftr-406	1074	24	served	serve	VERB
ftr-406	1074	25	as	as	ADP
ftr-406	1074	26	a	a	DET
ftr-406	1074	27	basis	basis	NOUN
ftr-406	1074	28	for	for	ADP
ftr-406	1074	29	dividing	divide	VERB
ftr-406	1074	30	partnership	partnership	NOUN
ftr-406	1074	31	profits	profit	NOUN
ftr-406	1074	32	)	)	PUNCT
ftr-406	1074	33	;	;	PUNCT
ftr-406	1074	34	estate	estate	NOUN
ftr-406	1074	35	of	of	ADP
ftr-406	1074	36	tilton	tilton	PROPN
ftr-406	1074	37	,	,	PUNCT
ftr-406	1074	38	8	8	NUM
ftr-406	1074	39	b.t.a	b.t.a	NOUN
ftr-406	1074	40	.	.	PROPN
ftr-406	1074	41	914	914	NUM
ftr-406	1074	42	(	(	PUNCT
ftr-406	1074	43	1927	1927	NUM
ftr-406	1074	44	)	)	PUNCT
ftr-406	1074	45	(	(	PUNCT
ftr-406	1074	46	“	"	PUNCT
ftr-406	1074	47	in	in	ADP
ftr-406	1074	48	effect	effect	NOUN
ftr-406	1074	49	any	any	DET
ftr-406	1074	50	allowances	allowance	NOUN
ftr-406	1074	51	drawn	draw	VERB
ftr-406	1074	52	by	by	ADP
ftr-406	1074	53	a	a	DET
ftr-406	1074	54	partner	partner	NOUN
ftr-406	1074	55	from	from	ADP
ftr-406	1074	56	partnership	partnership	NOUN
ftr-406	1074	57	assets	asset	NOUN
ftr-406	1074	58	are	be	AUX
ftr-406	1074	59	payments	payment	NOUN
ftr-406	1074	60	which	which	PRON
ftr-406	1074	61	he	he	PRON
ftr-406	1074	62	makes	make	VERB
ftr-406	1074	63	to	to	ADP
ftr-406	1074	64	himself	himself	PRON
ftr-406	1074	65	and	and	CCONJ
ftr-406	1074	66	no	no	DET
ftr-406	1074	67	man	man	NOUN
ftr-406	1074	68	can	can	AUX
ftr-406	1074	69	be	be	AUX
ftr-406	1074	70	his	his	PRON
ftr-406	1074	71	own	own	ADJ
ftr-406	1074	72	employer	employer	NOUN
ftr-406	1074	73	or	or	CCONJ
ftr-406	1074	74	employee	employee	NOUN
ftr-406	1074	75	.	.	PUNCT
ftr-406	1074	76	”	"	PUNCT
ftr-406	1074	77	)	)	PUNCT
ftr-406	1074	78	.	.	PUNCT
ftr-406	1075	1	but	but	CCONJ
ftr-406	1075	2	see	see	VERB
ftr-406	1075	3	wegener	wegener	PROPN
ftr-406	1075	4	v.	v.	ADP
ftr-406	1075	5	comm’r	comm’r	NOUN
ftr-406	1075	6	,	,	PUNCT
ftr-406	1075	7	119	119	NUM
ftr-406	1075	8	f.2d	f.2d	NOUN
ftr-406	1075	9	49	49	NUM
ftr-406	1075	10	(	(	PUNCT
ftr-406	1075	11	5th	5th	ADJ
ftr-406	1075	12	cir	cir	NOUN
ftr-406	1075	13	.	.	PROPN
ftr-406	1075	14	1941	1941	NUM
ftr-406	1075	15	)	)	PUNCT
ftr-406	1075	16	(	(	PUNCT
ftr-406	1075	17	employing	employ	VERB
ftr-406	1075	18	the	the	DET
ftr-406	1075	19	entity	entity	NOUN
ftr-406	1075	20	theory	theory	NOUN
ftr-406	1075	21	of	of	ADP
ftr-406	1075	22	partnerships	partnership	NOUN
ftr-406	1075	23	to	to	PART
ftr-406	1075	24	require	require	VERB
ftr-406	1075	25	that	that	SCONJ
ftr-406	1075	26	a	a	DET
ftr-406	1075	27	partner	partner	NOUN
ftr-406	1075	28	rendering	render	VERB
ftr-406	1075	29	services	service	NOUN
ftr-406	1075	30	to	to	ADP
ftr-406	1075	31	a	a	DET
ftr-406	1075	32	partnership	partnership	NOUN
ftr-406	1075	33	include	include	VERB
ftr-406	1075	34	the	the	DET
ftr-406	1075	35	full	full	ADJ
ftr-406	1075	36	amount	amount	NOUN
ftr-406	1075	37	of	of	ADP
ftr-406	1075	38	compensation	compensation	NOUN
ftr-406	1075	39	in	in	ADP
ftr-406	1075	40	income	income	NOUN
ftr-406	1075	41	without	without	ADP
ftr-406	1075	42	reduction	reduction	NOUN
ftr-406	1075	43	for	for	ADP
ftr-406	1075	44	any	any	DET
ftr-406	1075	45	alleged	allege	VERB
ftr-406	1075	46	self	self	NOUN
ftr-406	1075	47	-	-	PUNCT
ftr-406	1075	48	paid	pay	VERB
ftr-406	1075	49	portion	portion	NOUN
ftr-406	1075	50	thereof	thereof	ADV
ftr-406	1075	51	)	)	PUNCT
ftr-406	1075	52	;	;	PUNCT
ftr-406	1075	53	sverdup	sverdup	VERB
ftr-406	1075	54	v.	v.	ADP
ftr-406	1075	55	comm’r	comm’r	NOUN
ftr-406	1075	56	,	,	PUNCT
ftr-406	1075	57	14	14	NUM
ftr-406	1075	58	t.c	t.c	PROPN
ftr-406	1075	59	.	.	PROPN
ftr-406	1075	60	859	859	NUM
ftr-406	1075	61	(	(	PUNCT
ftr-406	1075	62	1950	1950	NUM
ftr-406	1075	63	)	)	PUNCT
ftr-406	1075	64	(	(	PUNCT
ftr-406	1075	65	compensation	compensation	NOUN
ftr-406	1075	66	for	for	ADP
ftr-406	1075	67	services	service	NOUN
ftr-406	1075	68	not	not	PART
ftr-406	1075	69	considered	consider	VERB
ftr-406	1075	70	as	as	ADP
ftr-406	1075	71	a	a	DET
ftr-406	1075	72	distributive	distributive	ADJ
ftr-406	1075	73	share	share	NOUN
ftr-406	1075	74	of	of	ADP
ftr-406	1075	75	partnership	partnership	NOUN
ftr-406	1075	76	income	income	NOUN
ftr-406	1075	77	and	and	CCONJ
ftr-406	1075	78	,	,	PUNCT
ftr-406	1075	79	thus	thus	ADV
ftr-406	1075	80	,	,	PUNCT
ftr-406	1075	81	excludable	excludable	ADJ
ftr-406	1075	82	from	from	ADP
ftr-406	1075	83	gross	gross	ADJ
ftr-406	1075	84	income	income	NOUN
ftr-406	1075	85	under	under	ADP
ftr-406	1075	86	§	§	PROPN
ftr-406	1075	87	116	116	NUM
ftr-406	1075	88	of	of	ADP
ftr-406	1075	89	the	the	DET
ftr-406	1075	90	1939	1939	NUM
ftr-406	1075	91	code	code	NOUN
ftr-406	1075	92	)	)	PUNCT
ftr-406	1075	93	;	;	PUNCT
ftr-406	1075	94	toy	toy	NOUN
ftr-406	1075	95	v.	v.	ADP
ftr-406	1075	96	comm’r	comm’r	NOUN
ftr-406	1075	97	,	,	PUNCT
ftr-406	1075	98	bta	bta	NOUN
ftr-406	1075	99	memo	memo	NOUN
ftr-406	1075	100	.	.	PUNCT
ftr-406	1076	1	1442	1442	NUM
ftr-406	1076	2	(	(	PUNCT
ftr-406	1076	3	1942	1942	NUM
ftr-406	1076	4	)	)	PUNCT
ftr-406	1076	5	(	(	PUNCT
ftr-406	1076	6	concluding	conclude	VERB
ftr-406	1076	7	that	that	SCONJ
ftr-406	1076	8	a	a	DET
ftr-406	1076	9	partner	partner	NOUN
ftr-406	1076	10	was	be	AUX
ftr-406	1076	11	taxable	taxable	ADJ
ftr-406	1076	12	on	on	ADP
ftr-406	1076	13	commissions	commission	NOUN
ftr-406	1076	14	he	he	PRON
ftr-406	1076	15	paid	pay	VERB
ftr-406	1076	16	the	the	DET
ftr-406	1076	17	partnership	partnership	NOUN
ftr-406	1076	18	on	on	ADP
ftr-406	1076	19	acquisition	acquisition	NOUN
ftr-406	1076	20	of	of	ADP
ftr-406	1076	21	partnership	partnership	NOUN
ftr-406	1076	22	property	property	NOUN
ftr-406	1076	23	;	;	PUNCT
ftr-406	1076	24	partner	partner	NOUN
ftr-406	1076	25	’s	’s	PART
ftr-406	1076	26	share	share	NOUN
ftr-406	1076	27	of	of	ADP
ftr-406	1076	28	commissions	commission	NOUN
ftr-406	1076	29	not	not	PART
ftr-406	1076	30	a	a	DET
ftr-406	1076	31	reduction	reduction	NOUN
ftr-406	1076	32	in	in	ADP
ftr-406	1076	33	purchase	purchase	NOUN
ftr-406	1076	34	price	price	NOUN
ftr-406	1076	35	)	)	PUNCT
ftr-406	1076	36	.	.	PUNCT
ftr-406	1077	1	the	the	DET
ftr-406	1077	2	application	application	NOUN
ftr-406	1077	3	of	of	ADP
ftr-406	1077	4	the	the	DET
ftr-406	1077	5	pure	pure	ADJ
ftr-406	1077	6	aggregate	aggregate	ADJ
ftr-406	1077	7	theory	theory	NOUN
ftr-406	1077	8	can	can	AUX
ftr-406	1077	9	be	be	AUX
ftr-406	1077	10	illustrated	illustrate	VERB
ftr-406	1077	11	through	through	ADP
ftr-406	1077	12	the	the	DET
ftr-406	1077	13	following	follow	VERB
ftr-406	1077	14	example	example	NOUN
ftr-406	1077	15	.	.	PUNCT
ftr-406	1078	1	assume	assume	VERB
ftr-406	1078	2	that	that	SCONJ
ftr-406	1078	3	a	a	PRON
ftr-406	1078	4	and	and	CCONJ
ftr-406	1078	5	b	b	NOUN
ftr-406	1078	6	are	be	AUX
ftr-406	1078	7	members	member	NOUN
ftr-406	1078	8	of	of	ADP
ftr-406	1078	9	the	the	DET
ftr-406	1078	10	ab	ab	PROPN
ftr-406	1078	11	partnership	partnership	NOUN
ftr-406	1078	12	in	in	ADP
ftr-406	1078	13	which	which	PRON
ftr-406	1078	14	a	a	PRON
ftr-406	1078	15	holds	hold	VERB
ftr-406	1078	16	a	a	DET
ftr-406	1078	17	25	25	NUM
ftr-406	1078	18	%	%	NOUN
ftr-406	1078	19	interest	interest	NOUN
ftr-406	1078	20	and	and	CCONJ
ftr-406	1078	21	b	b	NOUN
ftr-406	1078	22	holds	hold	VERB
ftr-406	1078	23	a	a	DET
ftr-406	1078	24	75	75	NUM
ftr-406	1078	25	%	%	NOUN
ftr-406	1078	26	interest	interest	NOUN
ftr-406	1078	27	.	.	PUNCT
ftr-406	1079	1	in	in	ADP
ftr-406	1079	2	addition	addition	NOUN
ftr-406	1079	3	to	to	ADP
ftr-406	1079	4	a	a	DET
ftr-406	1079	5	distributive	distributive	ADJ
ftr-406	1079	6	share	share	NOUN
ftr-406	1079	7	of	of	ADP
ftr-406	1079	8	partnership	partnership	NOUN
ftr-406	1079	9	income	income	NOUN
ftr-406	1079	10	,	,	PUNCT
ftr-406	1079	11	a	a	PRON
ftr-406	1079	12	is	be	AUX
ftr-406	1079	13	entitled	entitle	VERB
ftr-406	1079	14	to	to	PART
ftr-406	1079	15	receive	receive	VERB
ftr-406	1079	16	a	a	DET
ftr-406	1079	17	salary	salary	NOUN
ftr-406	1079	18	of	of	ADP
ftr-406	1079	19	$	$	SYM
ftr-406	1079	20	30,000	30,000	NUM
ftr-406	1079	21	each	each	DET
ftr-406	1079	22	year	year	NOUN
ftr-406	1079	23	.	.	PUNCT
ftr-406	1080	1	if	if	SCONJ
ftr-406	1080	2	the	the	DET
ftr-406	1080	3	partnership	partnership	NOUN
ftr-406	1080	4	income	income	NOUN
ftr-406	1080	5	is	be	AUX
ftr-406	1080	6	$	$	SYM
ftr-406	1080	7	100,000	100,000	NUM
ftr-406	1080	8	before	before	ADP
ftr-406	1080	9	taking	take	VERB
ftr-406	1080	10	into	into	ADP
ftr-406	1080	11	account	account	NOUN
ftr-406	1080	12	a	a	DET
ftr-406	1080	13	’s	’s	ADJ
ftr-406	1080	14	salary	salary	NOUN
ftr-406	1080	15	,	,	PUNCT
ftr-406	1080	16	a	a	PRON
ftr-406	1080	17	will	will	AUX
ftr-406	1080	18	receive	receive	VERB
ftr-406	1080	19	a	a	DET
ftr-406	1080	20	$	$	SYM
ftr-406	1080	21	47,500	47,500	NUM
ftr-406	1080	22	distributive	distributive	ADJ
ftr-406	1080	23	share	share	NOUN
ftr-406	1080	24	of	of	ADP
ftr-406	1080	25	partnership	partnership	NOUN
ftr-406	1080	26	income	income	NOUN
ftr-406	1080	27	,	,	PUNCT
ftr-406	1080	28	made	make	VERB
ftr-406	1080	29	up	up	ADP
ftr-406	1080	30	of	of	ADP
ftr-406	1080	31	a	a	DET
ftr-406	1080	32	$	$	SYM
ftr-406	1080	33	30,000	30,000	NUM
ftr-406	1080	34	special	special	ADJ
ftr-406	1080	35	allocation	allocation	NOUN
ftr-406	1080	36	of	of	ADP
ftr-406	1080	37	partnership	partnership	NOUN
ftr-406	1080	38	income	income	NOUN
ftr-406	1080	39	equal	equal	ADJ
ftr-406	1080	40	to	to	ADP
ftr-406	1080	41	the	the	DET
ftr-406	1080	42	specified	specified	ADJ
ftr-406	1080	43	salary	salary	NOUN
ftr-406	1080	44	plus	plus	CCONJ
ftr-406	1080	45	$	$	SYM
ftr-406	1080	46	17,500	17,500	NUM
ftr-406	1080	47	,	,	PUNCT
ftr-406	1080	48	a	a	DET
ftr-406	1080	49	’s	’s	ADJ
ftr-406	1080	50	distributive	distributive	ADJ
ftr-406	1080	51	share	share	NOUN
ftr-406	1080	52	of	of	ADP
ftr-406	1080	53	the	the	DET
ftr-406	1080	54	partnership	partnership	NOUN
ftr-406	1080	55	income	income	NOUN
ftr-406	1080	56	(	(	PUNCT
ftr-406	1080	57	$	$	SYM
ftr-406	1080	58	70,000	70,000	NUM
ftr-406	1080	59	after	after	ADP
ftr-406	1080	60	taking	take	VERB
ftr-406	1080	61	into	into	ADP
ftr-406	1080	62	account	account	NOUN
ftr-406	1080	63	the	the	DET
ftr-406	1080	64	special	special	ADJ
ftr-406	1080	65	allocation	allocation	NOUN
ftr-406	1080	66	times	time	NOUN
ftr-406	1080	67	25	25	NUM
ftr-406	1080	68	%	%	NOUN
ftr-406	1080	69	)	)	PUNCT
ftr-406	1080	70	.	.	PUNCT
ftr-406	1081	1	b	b	NOUN
ftr-406	1081	2	will	will	AUX
ftr-406	1081	3	receive	receive	VERB
ftr-406	1081	4	a	a	DET
ftr-406	1081	5	$	$	SYM
ftr-406	1081	6	52,500	52,500	NUM
ftr-406	1081	7	distributive	distributive	ADJ
ftr-406	1081	8	share	share	NOUN
ftr-406	1081	9	of	of	ADP
ftr-406	1081	10	partnership	partnership	NOUN
ftr-406	1081	11	income	income	NOUN
ftr-406	1081	12	(	(	PUNCT
ftr-406	1081	13	$	$	SYM
ftr-406	1081	14	70,000	70,000	NUM
ftr-406	1081	15	after	after	ADP
ftr-406	1081	16	taking	take	VERB
ftr-406	1081	17	into	into	ADP
ftr-406	1081	18	account	account	NOUN
ftr-406	1081	19	the	the	DET
ftr-406	1081	20	special	special	ADJ
ftr-406	1081	21	allocation	allocation	NOUN
ftr-406	1081	22	times	time	NOUN
ftr-406	1081	23	75	75	NUM
ftr-406	1081	24	%	%	NOUN
ftr-406	1081	25	)	)	PUNCT
ftr-406	1081	26	.	.	PUNCT
ftr-406	1082	1	a	a	DET
ftr-406	1082	2	’s	’s	ADJ
ftr-406	1082	3	distributive	distributive	ADJ
ftr-406	1082	4	share	share	NOUN
ftr-406	1082	5	of	of	ADP
ftr-406	1082	6	partnership	partnership	NOUN
ftr-406	1082	7	income	income	NOUN
ftr-406	1082	8	is	be	AUX
ftr-406	1082	9	the	the	DET
ftr-406	1082	10	same	same	ADJ
ftr-406	1082	11	as	as	ADP
ftr-406	1082	12	a	a	DET
ftr-406	1082	13	salary	salary	NOUN
ftr-406	1082	14	of	of	ADP
ftr-406	1082	15	$	$	SYM
ftr-406	1082	16	30,000	30,000	NUM
ftr-406	1082	17	plus	plus	CCONJ
ftr-406	1082	18	a	a	DET
ftr-406	1082	19	’s	’s	ADJ
ftr-406	1082	20	distributive	distributive	ADJ
ftr-406	1082	21	share	share	NOUN
ftr-406	1082	22	of	of	ADP
ftr-406	1082	23	the	the	DET
ftr-406	1082	24	partnership	partnership	NOUN
ftr-406	1082	25	income	income	NOUN
ftr-406	1082	26	after	after	ADP
ftr-406	1082	27	treating	treat	VERB
ftr-406	1082	28	the	the	DET
ftr-406	1082	29	salary	salary	NOUN
ftr-406	1082	30	as	as	ADP
ftr-406	1082	31	a	a	DET
ftr-406	1082	32	deductible	deductible	ADJ
ftr-406	1082	33	expense	expense	NOUN
ftr-406	1082	34	.	.	PUNCT
ftr-406	1083	1	the	the	DET
ftr-406	1083	2	same	same	ADJ
ftr-406	1083	3	is	be	AUX
ftr-406	1083	4	true	true	ADJ
ftr-406	1083	5	for	for	ADP
ftr-406	1083	6	b	b	NOUN
ftr-406	1083	7	as	as	ADV
ftr-406	1083	8	well	well	ADV
ftr-406	1083	9	.	.	PUNCT
ftr-406	1084	1	problems	problem	NOUN
ftr-406	1084	2	with	with	ADP
ftr-406	1084	3	the	the	DET
ftr-406	1084	4	pure	pure	ADJ
ftr-406	1084	5	aggregate	aggregate	ADJ
ftr-406	1084	6	theory	theory	NOUN
ftr-406	1084	7	arise	arise	NOUN
ftr-406	1084	8	,	,	PUNCT
ftr-406	1084	9	however	however	ADV
ftr-406	1084	10	,	,	PUNCT
ftr-406	1084	11	when	when	SCONJ
ftr-406	1084	12	partnership	partnership	NOUN
ftr-406	1084	13	income	income	NOUN
ftr-406	1084	14	is	be	AUX
ftr-406	1084	15	less	less	ADJ
ftr-406	1084	16	than	than	ADP
ftr-406	1084	17	the	the	DET
ftr-406	1084	18	salary	salary	NOUN
ftr-406	1084	19	payment	payment	NOUN
ftr-406	1084	20	in	in	ADP
ftr-406	1084	21	a	a	DET
ftr-406	1084	22	particular	particular	ADJ
ftr-406	1084	23	year	year	NOUN
ftr-406	1084	24	.	.	PUNCT
ftr-406	1085	1	under	under	ADP
ftr-406	1085	2	service	service	NOUN
ftr-406	1085	3	rulings	ruling	NOUN
ftr-406	1085	4	and	and	CCONJ
ftr-406	1085	5	judicial	judicial	ADJ
ftr-406	1085	6	decisions	decision	NOUN
ftr-406	1085	7	prior	prior	ADV
ftr-406	1085	8	to	to	ADP
ftr-406	1085	9	the	the	DET
ftr-406	1085	10	enactment	enactment	NOUN
ftr-406	1085	11	of	of	ADP
ftr-406	1085	12	the	the	DET
ftr-406	1085	13	1954	1954	NUM
ftr-406	1085	14	code	code	NOUN
ftr-406	1085	15	,	,	PUNCT
ftr-406	1085	16	a	a	DET
ftr-406	1085	17	partner	partner	NOUN
ftr-406	1085	18	’s	’s	PART
ftr-406	1085	19	salary	salary	NOUN
ftr-406	1085	20	in	in	ADP
ftr-406	1085	21	such	such	DET
ftr-406	1085	22	a	a	DET
ftr-406	1085	23	situation	situation	NOUN
ftr-406	1085	24	was	be	AUX
ftr-406	1085	25	considered	consider	VERB
ftr-406	1085	26	to	to	PART
ftr-406	1085	27	be	be	AUX
ftr-406	1085	28	comprised	comprise	VERB
ftr-406	1085	29	of	of	ADP
ftr-406	1085	30	the	the	DET
ftr-406	1085	31	recipient	recipient	NOUN
ftr-406	1085	32	partner	partner	NOUN
ftr-406	1085	33	’s	’s	PART
ftr-406	1085	34	distributive	distributive	ADJ
ftr-406	1085	35	share	share	NOUN
ftr-406	1085	36	of	of	ADP
ftr-406	1085	37	partnership	partnership	NOUN
ftr-406	1085	38	income	income	NOUN
ftr-406	1085	39	plus	plus	CCONJ
ftr-406	1085	40	a	a	DET
ftr-406	1085	41	return	return	NOUN
ftr-406	1085	42	of	of	ADP
ftr-406	1085	43	capital	capital	NOUN
ftr-406	1085	44	shared	share	VERB
ftr-406	1085	45	between	between	ADP
ftr-406	1085	46	the	the	DET
ftr-406	1085	47	two	two	NUM
ftr-406	1085	48	partners	partner	NOUN
ftr-406	1085	49	.	.	PUNCT
ftr-406	1086	1	lloyd	lloyd	PROPN
ftr-406	1086	2	v.	v.	ADP
ftr-406	1086	3	comm’r	comm’r	NOUN
ftr-406	1086	4	,	,	PUNCT
ftr-406	1086	5	15	15	NUM
ftr-406	1086	6	b.t.a	b.t.a	NOUN
ftr-406	1086	7	.	.	PROPN
ftr-406	1086	8	82	82	NUM
ftr-406	1086	9	(	(	PUNCT
ftr-406	1086	10	1929	1929	NUM
ftr-406	1086	11	)	)	PUNCT
ftr-406	1086	12	,	,	PUNCT
ftr-406	1086	13	acq	acq	PROPN
ftr-406	1086	14	.	.	PROPN
ftr-406	1086	15	;	;	PUNCT
ftr-406	1086	16	estate	estate	NOUN
ftr-406	1086	17	of	of	ADP
ftr-406	1086	18	tilton	tilton	PROPN
ftr-406	1086	19	,	,	PUNCT
ftr-406	1086	20	8	8	NUM
ftr-406	1086	21	b.t.a	b.t.a	NOUN
ftr-406	1086	22	.	.	PROPN
ftr-406	1086	23	914	914	NUM
ftr-406	1086	24	(	(	PUNCT
ftr-406	1086	25	1927	1927	NUM
ftr-406	1086	26	)	)	PUNCT
ftr-406	1086	27	;	;	PUNCT
ftr-406	1086	28	rev	rev	PROPN
ftr-406	1086	29	.	.	PROPN
ftr-406	1087	1	rul	rul	NOUN
ftr-406	1087	2	.	.	PUNCT
ftr-406	1088	1	55	55	NUM
ftr-406	1088	2	-	-	SYM
ftr-406	1088	3	30	30	NUM
ftr-406	1088	4	,	,	PUNCT
ftr-406	1088	5	1955	1955	NUM
ftr-406	1088	6	-	-	SYM
ftr-406	1088	7	1	1	NUM
ftr-406	1088	8	c.b	c.b	PROPN
ftr-406	1088	9	.	.	PROPN
ftr-406	1088	10	430	430	NUM
ftr-406	1088	11	;	;	PUNCT
ftr-406	1088	12	g.c.m	g.c.m	ADJ
ftr-406	1088	13	.	.	PROPN
ftr-406	1088	14	6582	6582	NUM
ftr-406	1088	15	,	,	PUNCT
ftr-406	1088	16	viii-2	viii-2	PROPN
ftr-406	1088	17	c.b	c.b	PROPN
ftr-406	1088	18	.	.	PROPN
ftr-406	1088	19	200	200	NUM
ftr-406	1088	20	(	(	PUNCT
ftr-406	1088	21	1929	1929	NUM
ftr-406	1088	22	)	)	PUNCT
ftr-406	1088	23	;	;	PUNCT
ftr-406	1088	24	g.c.m	g.c.m	ADJ
ftr-406	1088	25	.	.	NOUN
ftr-406	1088	26	2467	2467	NUM
ftr-406	1088	27	,	,	PUNCT
ftr-406	1088	28	viii-2	viii-2	PROPN
ftr-406	1088	29	c.b	c.b	PROPN
ftr-406	1088	30	.	.	PROPN
ftr-406	1088	31	188	188	NUM
ftr-406	1088	32	(	(	PUNCT
ftr-406	1088	33	1928	1928	NUM
ftr-406	1088	34	)	)	PUNCT
ftr-406	1088	35	.	.	PUNCT
ftr-406	1089	1	see	see	VERB
ftr-406	1089	2	stout	stout	NOUN
ftr-406	1089	3	v.	v.	CCONJ
ftr-406	1089	4	comm’r	comm’r	NOUN
ftr-406	1089	5	,	,	PUNCT
ftr-406	1089	6	31	31	NUM
ftr-406	1089	7	t.c	t.c	PROPN
ftr-406	1089	8	.	.	PROPN
ftr-406	1089	9	1199	1199	NUM
ftr-406	1089	10	(	(	PUNCT
ftr-406	1089	11	1959	1959	NUM
ftr-406	1089	12	)	)	PUNCT
ftr-406	1089	13	,	,	PUNCT
ftr-406	1089	14	aff’d	aff’d	VERB
ftr-406	1089	15	in	in	ADP
ftr-406	1089	16	part	part	NOUN
ftr-406	1089	17	and	and	CCONJ
ftr-406	1089	18	remanded	remand	VERB
ftr-406	1089	19	property	property	NOUN
ftr-406	1089	20	is	be	AUX
ftr-406	1089	21	that	that	SCONJ
ftr-406	1089	22	,	,	PUNCT
ftr-406	1089	23	as	as	SCONJ
ftr-406	1089	24	compared	compare	VERB
ftr-406	1089	25	to	to	ADP
ftr-406	1089	26	kahn	kahn	PROPN
ftr-406	1089	27	and	and	CCONJ
ftr-406	1089	28	cuenin	cuenin	PROPN
ftr-406	1089	29	’s	’s	PART
ftr-406	1089	30	proposal	proposal	NOUN
ftr-406	1089	31	,	,	PUNCT
ftr-406	1089	32	there	there	PRON
ftr-406	1089	33	is	be	VERB
ftr-406	1089	34	no	no	DET
ftr-406	1089	35	necessity	necessity	NOUN
ftr-406	1089	36	to	to	PART
ftr-406	1089	37	depart	depart	VERB
ftr-406	1089	38	from	from	ADP
ftr-406	1089	39	the	the	DET
ftr-406	1089	40	language	language	NOUN
ftr-406	1089	41	of	of	ADP
ftr-406	1089	42	section	section	NOUN
ftr-406	1089	43	707(c	707(c	PROPN
ftr-406	1089	44	)	)	PUNCT
ftr-406	1089	45	.	.	PUNCT
ftr-406	1090	1	in	in	ADP
ftr-406	1090	2	addition	addition	NOUN
ftr-406	1090	3	,	,	PUNCT
ftr-406	1090	4	the	the	DET
ftr-406	1090	5	treatment	treatment	NOUN
ftr-406	1090	6	of	of	ADP
ftr-406	1090	7	the	the	DET
ftr-406	1090	8	guaranteed	guarantee	VERB
ftr-406	1090	9	payment	payment	NOUN
ftr-406	1090	10	follows	follow	VERB
ftr-406	1090	11	the	the	DET
ftr-406	1090	12	general	general	ADJ
ftr-406	1090	13	rules	rule	NOUN
ftr-406	1090	14	applicable	applicable	ADJ
ftr-406	1090	15	to	to	ADP
ftr-406	1090	16	allocations	allocation	NOUN
ftr-406	1090	17	of	of	ADP
ftr-406	1090	18	partnership	partnership	NOUN
ftr-406	1090	19	income	income	NOUN
ftr-406	1090	20	and	and	CCONJ
ftr-406	1090	21	distributions	distribution	NOUN
ftr-406	1090	22	of	of	ADP
ftr-406	1090	23	partnership	partnership	NOUN
ftr-406	1090	24	property	property	NOUN
ftr-406	1090	25	.	.	PUNCT
ftr-406	1091	1	no	no	DET
ftr-406	1091	2	special	special	ADJ
ftr-406	1091	3	rules	rule	NOUN
ftr-406	1091	4	are	be	AUX
ftr-406	1091	5	necessary	necessary	ADJ
ftr-406	1091	6	to	to	PART
ftr-406	1091	7	properly	properly	ADV
ftr-406	1091	8	determine	determine	VERB
ftr-406	1091	9	either	either	CCONJ
ftr-406	1091	10	the	the	DET
ftr-406	1091	11	basis	basis	NOUN
ftr-406	1091	12	of	of	ADP
ftr-406	1091	13	the	the	DET
ftr-406	1091	14	transferred	transfer	VERB
ftr-406	1091	15	property	property	NOUN
ftr-406	1091	16	in	in	ADP
ftr-406	1091	17	the	the	DET
ftr-406	1091	18	hands	hand	NOUN
ftr-406	1091	19	of	of	ADP
ftr-406	1091	20	the	the	DET
ftr-406	1091	21	recipient	recipient	NOUN
ftr-406	1091	22	partner	partner	NOUN
ftr-406	1091	23	or	or	CCONJ
ftr-406	1091	24	the	the	DET
ftr-406	1091	25	basis	basis	NOUN
ftr-406	1091	26	of	of	ADP
ftr-406	1091	27	the	the	DET
ftr-406	1091	28	recipient	recipient	NOUN
ftr-406	1091	29	partner	partner	NOUN
ftr-406	1091	30	’s	’s	PART
ftr-406	1091	31	partnership	partnership	NOUN
ftr-406	1091	32	interest	interest	NOUN
ftr-406	1091	33	.	.	PUNCT
ftr-406	1092	1	149	149	NUM
ftr-406	1092	2	2006	2006	NUM
ftr-406	1092	3	]	]	PUNCT
ftr-406	1092	4	the	the	DET
ftr-406	1092	5	lazarus	lazarus	PROPN
ftr-406	1092	6	effect	effect	NOUN
ftr-406	1092	7	389	389	NUM
ftr-406	1092	8	sub	sub	NOUN
ftr-406	1092	9	nom	nom	PROPN
ftr-406	1092	10	.	.	PROPN
ftr-406	1092	11	,	,	PUNCT
ftr-406	1092	12	rogers	rogers	PROPN
ftr-406	1092	13	v.	v.	ADP
ftr-406	1092	14	comm’r	comm’r	NOUN
ftr-406	1092	15	,	,	PUNCT
ftr-406	1092	16	281	281	NUM
ftr-406	1092	17	f.2d	f.2d	ADP
ftr-406	1092	18	233	233	NUM
ftr-406	1092	19	(	(	PUNCT
ftr-406	1092	20	4th	4th	ADJ
ftr-406	1092	21	cir	cir	NOUN
ftr-406	1092	22	.	.	PUNCT
ftr-406	1092	23	1960	1960	NUM
ftr-406	1092	24	)	)	PUNCT
ftr-406	1092	25	(	(	PUNCT
ftr-406	1092	26	applying	apply	VERB
ftr-406	1092	27	pre-‘54	pre-‘54	NOUN
ftr-406	1092	28	law	law	NOUN
ftr-406	1092	29	)	)	PUNCT
ftr-406	1092	30	.	.	PUNCT
ftr-406	1093	1	see	see	VERB
ftr-406	1093	2	also	also	ADV
ftr-406	1093	3	benjamin	benjamin	PROPN
ftr-406	1093	4	v.	v.	PROPN
ftr-406	1093	5	hoey	hoey	PROPN
ftr-406	1093	6	,	,	PUNCT
ftr-406	1093	7	139	139	NUM
ftr-406	1093	8	f.2d	f.2d	X
ftr-406	1093	9	945	945	NUM
ftr-406	1093	10	(	(	PUNCT
ftr-406	1093	11	1944	1944	NUM
ftr-406	1093	12	)	)	PUNCT
ftr-406	1093	13	(	(	PUNCT
ftr-406	1093	14	partner	partner	NOUN
ftr-406	1093	15	not	not	PART
ftr-406	1093	16	taxable	taxable	ADJ
ftr-406	1093	17	on	on	ADP
ftr-406	1093	18	share	share	NOUN
ftr-406	1093	19	of	of	ADP
ftr-406	1093	20	commissions	commission	NOUN
ftr-406	1093	21	paid	pay	VERB
ftr-406	1093	22	to	to	ADP
ftr-406	1093	23	a	a	DET
ftr-406	1093	24	partnership	partnership	NOUN
ftr-406	1093	25	by	by	ADP
ftr-406	1093	26	the	the	DET
ftr-406	1093	27	partner	partner	NOUN
ftr-406	1093	28	)	)	PUNCT
ftr-406	1093	29	.	.	PUNCT
ftr-406	1094	1	the	the	DET
ftr-406	1094	2	recipient	recipient	PROPN
ftr-406	1094	3	partner	partner	NOUN
ftr-406	1094	4	’s	’s	PART
ftr-406	1094	5	share	share	NOUN
ftr-406	1094	6	of	of	ADP
ftr-406	1094	7	his	his	PRON
ftr-406	1094	8	own	own	ADJ
ftr-406	1094	9	return	return	NOUN
ftr-406	1094	10	of	of	ADP
ftr-406	1094	11	capital	capital	NOUN
ftr-406	1094	12	was	be	AUX
ftr-406	1094	13	not	not	PART
ftr-406	1094	14	taxable	taxable	ADJ
ftr-406	1094	15	while	while	SCONJ
ftr-406	1094	16	the	the	DET
ftr-406	1094	17	portion	portion	NOUN
ftr-406	1094	18	contributed	contribute	VERB
ftr-406	1094	19	by	by	ADP
ftr-406	1094	20	the	the	DET
ftr-406	1094	21	other	other	ADJ
ftr-406	1094	22	partners	partner	NOUN
ftr-406	1094	23	was	be	AUX
ftr-406	1094	24	treated	treat	VERB
ftr-406	1094	25	as	as	ADP
ftr-406	1094	26	income	income	NOUN
ftr-406	1094	27	to	to	ADP
ftr-406	1094	28	the	the	DET
ftr-406	1094	29	recipient	recipient	NOUN
ftr-406	1094	30	partner	partner	NOUN
ftr-406	1094	31	and	and	CCONJ
ftr-406	1094	32	a	a	DET
ftr-406	1094	33	deduction	deduction	NOUN
ftr-406	1094	34	for	for	ADP
ftr-406	1094	35	the	the	DET
ftr-406	1094	36	other	other	ADJ
ftr-406	1094	37	partners	partner	NOUN
ftr-406	1094	38	.	.	PUNCT
ftr-406	1095	1	the	the	DET
ftr-406	1095	2	complications	complication	NOUN
ftr-406	1095	3	resulting	result	VERB
ftr-406	1095	4	from	from	ADP
ftr-406	1095	5	application	application	NOUN
ftr-406	1095	6	of	of	ADP
ftr-406	1095	7	the	the	DET
ftr-406	1095	8	aggregate	aggregate	ADJ
ftr-406	1095	9	theory	theory	NOUN
ftr-406	1095	10	in	in	ADP
ftr-406	1095	11	such	such	DET
ftr-406	1095	12	a	a	DET
ftr-406	1095	13	situation	situation	NOUN
ftr-406	1095	14	can	can	AUX
ftr-406	1095	15	be	be	AUX
ftr-406	1095	16	illustrated	illustrate	VERB
ftr-406	1095	17	using	use	VERB
ftr-406	1095	18	the	the	DET
ftr-406	1095	19	facts	fact	NOUN
ftr-406	1095	20	of	of	ADP
ftr-406	1095	21	the	the	DET
ftr-406	1095	22	prior	prior	ADJ
ftr-406	1095	23	example	example	NOUN
ftr-406	1095	24	.	.	PUNCT
ftr-406	1096	1	if	if	SCONJ
ftr-406	1096	2	the	the	DET
ftr-406	1096	3	partnership	partnership	NOUN
ftr-406	1096	4	income	income	NOUN
ftr-406	1096	5	was	be	AUX
ftr-406	1096	6	only	only	ADV
ftr-406	1096	7	$	$	SYM
ftr-406	1096	8	20,000	20,000	NUM
ftr-406	1096	9	in	in	ADP
ftr-406	1096	10	a	a	DET
ftr-406	1096	11	particular	particular	ADJ
ftr-406	1096	12	year	year	NOUN
ftr-406	1096	13	,	,	PUNCT
ftr-406	1096	14	a	a	DET
ftr-406	1096	15	’s	’s	ADJ
ftr-406	1096	16	salary	salary	NOUN
ftr-406	1096	17	of	of	ADP
ftr-406	1096	18	$	$	SYM
ftr-406	1096	19	30,000	30,000	NUM
ftr-406	1096	20	was	be	AUX
ftr-406	1096	21	considered	consider	VERB
ftr-406	1096	22	to	to	PART
ftr-406	1096	23	be	be	AUX
ftr-406	1096	24	comprised	comprise	VERB
ftr-406	1096	25	of	of	ADP
ftr-406	1096	26	all	all	PRON
ftr-406	1096	27	of	of	ADP
ftr-406	1096	28	the	the	DET
ftr-406	1096	29	partnership	partnership	NOUN
ftr-406	1096	30	income	income	NOUN
ftr-406	1096	31	plus	plus	CCONJ
ftr-406	1096	32	a	a	DET
ftr-406	1096	33	return	return	NOUN
ftr-406	1096	34	of	of	ADP
ftr-406	1096	35	capital	capital	NOUN
ftr-406	1096	36	shared	share	VERB
ftr-406	1096	37	between	between	ADP
ftr-406	1096	38	the	the	DET
ftr-406	1096	39	two	two	NUM
ftr-406	1096	40	partners	partner	NOUN
ftr-406	1096	41	.	.	PUNCT
ftr-406	1097	1	a	a	DET
ftr-406	1097	2	’s	’s	ADJ
ftr-406	1097	3	distributive	distributive	ADJ
ftr-406	1097	4	share	share	NOUN
ftr-406	1097	5	of	of	ADP
ftr-406	1097	6	partnership	partnership	NOUN
ftr-406	1097	7	income	income	NOUN
ftr-406	1097	8	would	would	AUX
ftr-406	1097	9	be	be	AUX
ftr-406	1097	10	$	$	SYM
ftr-406	1097	11	20,000	20,000	NUM
ftr-406	1097	12	(	(	PUNCT
ftr-406	1097	13	the	the	DET
ftr-406	1097	14	amount	amount	NOUN
ftr-406	1097	15	of	of	ADP
ftr-406	1097	16	the	the	DET
ftr-406	1097	17	partnership	partnership	NOUN
ftr-406	1097	18	’s	’s	PART
ftr-406	1097	19	income	income	NOUN
ftr-406	1097	20	less	less	ADJ
ftr-406	1097	21	than	than	ADP
ftr-406	1097	22	the	the	DET
ftr-406	1097	23	salary	salary	NOUN
ftr-406	1097	24	amount	amount	NOUN
ftr-406	1097	25	)	)	PUNCT
ftr-406	1097	26	.	.	PUNCT
ftr-406	1098	1	the	the	DET
ftr-406	1098	2	$	$	SYM
ftr-406	1098	3	10,000	10,000	NUM
ftr-406	1098	4	of	of	ADP
ftr-406	1098	5	salary	salary	NOUN
ftr-406	1098	6	in	in	ADP
ftr-406	1098	7	excess	excess	NOUN
ftr-406	1098	8	of	of	ADP
ftr-406	1098	9	a	a	DET
ftr-406	1098	10	’s	’s	ADV
ftr-406	1098	11	distributive	distributive	ADJ
ftr-406	1098	12	share	share	NOUN
ftr-406	1098	13	was	be	AUX
ftr-406	1098	14	considered	consider	VERB
ftr-406	1098	15	as	as	ADP
ftr-406	1098	16	funded	fund	VERB
ftr-406	1098	17	in	in	ADP
ftr-406	1098	18	the	the	DET
ftr-406	1098	19	amount	amount	NOUN
ftr-406	1098	20	of	of	ADP
ftr-406	1098	21	$	$	SYM
ftr-406	1098	22	2,500	2,500	NUM
ftr-406	1098	23	(	(	PUNCT
ftr-406	1098	24	$	$	SYM
ftr-406	1098	25	10,000	10,000	NUM
ftr-406	1098	26	times	time	NOUN
ftr-406	1098	27	25	25	NUM
ftr-406	1098	28	%	%	NOUN
ftr-406	1098	29	)	)	PUNCT
ftr-406	1098	30	from	from	ADP
ftr-406	1098	31	a	a	DET
ftr-406	1098	32	’s	’s	ADV
ftr-406	1098	33	contributed	contribute	VERB
ftr-406	1098	34	capital	capital	NOUN
ftr-406	1098	35	and	and	CCONJ
ftr-406	1098	36	$	$	SYM
ftr-406	1098	37	7,500	7,500	NUM
ftr-406	1098	38	(	(	PUNCT
ftr-406	1098	39	$	$	SYM
ftr-406	1098	40	10,000	10,000	NUM
ftr-406	1098	41	times	time	NOUN
ftr-406	1098	42	75	75	NUM
ftr-406	1098	43	%	%	NOUN
ftr-406	1098	44	)	)	PUNCT
ftr-406	1098	45	from	from	ADP
ftr-406	1098	46	b	b	PROPN
ftr-406	1098	47	’s	’s	PART
ftr-406	1098	48	contributed	contribute	VERB
ftr-406	1098	49	capital	capital	NOUN
ftr-406	1098	50	.	.	PUNCT
ftr-406	1099	1	thus	thus	ADV
ftr-406	1099	2	,	,	PUNCT
ftr-406	1099	3	a	a	DET
ftr-406	1099	4	had	had	NOUN
ftr-406	1099	5	income	income	NOUN
ftr-406	1099	6	of	of	ADP
ftr-406	1099	7	$	$	SYM
ftr-406	1099	8	27,500	27,500	NUM
ftr-406	1099	9	(	(	PUNCT
ftr-406	1099	10	$	$	SYM
ftr-406	1099	11	20,000	20,000	NUM
ftr-406	1099	12	distributive	distributive	ADJ
ftr-406	1099	13	share	share	NOUN
ftr-406	1099	14	of	of	ADP
ftr-406	1099	15	partnership	partnership	NOUN
ftr-406	1099	16	income	income	NOUN
ftr-406	1099	17	plus	plus	CCONJ
ftr-406	1099	18	$	$	SYM
ftr-406	1099	19	7,500	7,500	NUM
ftr-406	1099	20	of	of	ADP
ftr-406	1099	21	capital	capital	NOUN
ftr-406	1099	22	from	from	ADP
ftr-406	1099	23	b	b	PROPN
ftr-406	1099	24	)	)	PUNCT
ftr-406	1099	25	.	.	PUNCT
ftr-406	1100	1	a	a	DET
ftr-406	1100	2	’s	’s	ADJ
ftr-406	1100	3	$	$	SYM
ftr-406	1100	4	2,500	2,500	NUM
ftr-406	1100	5	return	return	NOUN
ftr-406	1100	6	of	of	ADP
ftr-406	1100	7	capital	capital	NOUN
ftr-406	1100	8	was	be	AUX
ftr-406	1100	9	not	not	PART
ftr-406	1100	10	taxable	taxable	ADJ
ftr-406	1100	11	.	.	PUNCT
ftr-406	1101	1	b	b	X
ftr-406	1101	2	had	have	VERB
ftr-406	1101	3	a	a	DET
ftr-406	1101	4	deduction	deduction	NOUN
ftr-406	1101	5	of	of	ADP
ftr-406	1101	6	$	$	SYM
ftr-406	1101	7	7,500	7,500	NUM
ftr-406	1101	8	(	(	PUNCT
ftr-406	1101	9	b	b	NOUN
ftr-406	1101	10	’s	’s	ADJ
ftr-406	1101	11	share	share	NOUN
ftr-406	1101	12	of	of	ADP
ftr-406	1101	13	capital	capital	NOUN
ftr-406	1101	14	transferred	transfer	VERB
ftr-406	1101	15	to	to	ADP
ftr-406	1101	16	a	a	PRON
ftr-406	1101	17	)	)	PUNCT
ftr-406	1101	18	.	.	PUNCT
ftr-406	1102	1	of	of	ADP
ftr-406	1102	2	course	course	NOUN
ftr-406	1102	3	,	,	PUNCT
ftr-406	1102	4	the	the	DET
ftr-406	1102	5	calculations	calculation	NOUN
ftr-406	1102	6	become	become	VERB
ftr-406	1102	7	more	more	ADV
ftr-406	1102	8	complicated	complicated	ADJ
ftr-406	1102	9	if	if	SCONJ
ftr-406	1102	10	multiple	multiple	ADJ
ftr-406	1102	11	partners	partner	NOUN
ftr-406	1102	12	receive	receive	VERB
ftr-406	1102	13	a	a	DET
ftr-406	1102	14	salary	salary	NOUN
ftr-406	1102	15	in	in	ADP
ftr-406	1102	16	such	such	DET
ftr-406	1102	17	a	a	DET
ftr-406	1102	18	situation	situation	NOUN
ftr-406	1102	19	.	.	PUNCT
ftr-406	1103	1	see	see	VERB
ftr-406	1103	2	lloyd	lloyd	PROPN
ftr-406	1103	3	v.	v.	ADP
ftr-406	1103	4	comm’r	comm’r	NOUN
ftr-406	1103	5	,	,	PUNCT
ftr-406	1103	6	15	15	NUM
ftr-406	1103	7	b.t.a	b.t.a	NOUN
ftr-406	1103	8	.	.	PROPN
ftr-406	1103	9	82	82	NUM
ftr-406	1103	10	(	(	PUNCT
ftr-406	1103	11	1929	1929	NUM
ftr-406	1103	12	)	)	PUNCT
ftr-406	1103	13	.	.	PUNCT
ftr-406	1104	1	the	the	DET
ftr-406	1104	2	complicated	complicate	VERB
ftr-406	1104	3	calculations	calculation	NOUN
ftr-406	1104	4	described	describe	VERB
ftr-406	1104	5	in	in	ADP
ftr-406	1104	6	the	the	DET
ftr-406	1104	7	preceding	precede	VERB
ftr-406	1104	8	paragraph	paragraph	NOUN
ftr-406	1104	9	could	could	AUX
ftr-406	1104	10	be	be	AUX
ftr-406	1104	11	vastly	vastly	ADV
ftr-406	1104	12	simplified	simplify	VERB
ftr-406	1104	13	by	by	ADP
ftr-406	1104	14	treating	treat	VERB
ftr-406	1104	15	the	the	DET
ftr-406	1104	16	salary	salary	NOUN
ftr-406	1104	17	as	as	ADP
ftr-406	1104	18	a	a	DET
ftr-406	1104	19	deductible	deductible	ADJ
ftr-406	1104	20	expense	expense	NOUN
ftr-406	1104	21	of	of	ADP
ftr-406	1104	22	the	the	DET
ftr-406	1104	23	partnership	partnership	NOUN
ftr-406	1104	24	.	.	PUNCT
ftr-406	1105	1	thus	thus	ADV
ftr-406	1105	2	,	,	PUNCT
ftr-406	1105	3	if	if	SCONJ
ftr-406	1105	4	the	the	DET
ftr-406	1105	5	partnership	partnership	NOUN
ftr-406	1105	6	’s	’s	PART
ftr-406	1105	7	income	income	NOUN
ftr-406	1105	8	were	be	AUX
ftr-406	1105	9	only	only	ADV
ftr-406	1105	10	$	$	SYM
ftr-406	1105	11	20,000	20,000	NUM
ftr-406	1105	12	before	before	ADP
ftr-406	1105	13	accounting	account	VERB
ftr-406	1105	14	for	for	ADP
ftr-406	1105	15	the	the	DET
ftr-406	1105	16	partner	partner	NOUN
ftr-406	1105	17	’s	’s	PART
ftr-406	1105	18	salary	salary	NOUN
ftr-406	1105	19	and	and	CCONJ
ftr-406	1105	20	partner	partner	NOUN
ftr-406	1105	21	a	a	PRON
ftr-406	1105	22	was	be	AUX
ftr-406	1105	23	entitled	entitle	VERB
ftr-406	1105	24	to	to	ADP
ftr-406	1105	25	a	a	DET
ftr-406	1105	26	salary	salary	NOUN
ftr-406	1105	27	of	of	ADP
ftr-406	1105	28	$	$	SYM
ftr-406	1105	29	30,000	30,000	NUM
ftr-406	1105	30	,	,	PUNCT
ftr-406	1105	31	the	the	DET
ftr-406	1105	32	partnership	partnership	NOUN
ftr-406	1105	33	could	could	AUX
ftr-406	1105	34	be	be	AUX
ftr-406	1105	35	treated	treat	VERB
ftr-406	1105	36	as	as	ADP
ftr-406	1105	37	having	have	VERB
ftr-406	1105	38	a	a	DET
ftr-406	1105	39	loss	loss	NOUN
ftr-406	1105	40	of	of	ADP
ftr-406	1105	41	$	$	SYM
ftr-406	1105	42	10,000	10,000	NUM
ftr-406	1105	43	(	(	PUNCT
ftr-406	1105	44	$	$	SYM
ftr-406	1105	45	20,000	20,000	NUM
ftr-406	1105	46	partnership	partnership	NOUN
ftr-406	1105	47	income	income	NOUN
ftr-406	1105	48	$	$	SYM
ftr-406	1105	49	30,000	30,000	NUM
ftr-406	1105	50	partner	partner	NOUN
ftr-406	1105	51	a	a	DET
ftr-406	1105	52	’s	’s	ADJ
ftr-406	1105	53	salary	salary	NOUN
ftr-406	1105	54	)	)	PUNCT
ftr-406	1105	55	,	,	PUNCT
ftr-406	1105	56	allocated	allocate	VERB
ftr-406	1105	57	$	$	SYM
ftr-406	1105	58	2,500	2,500	NUM
ftr-406	1105	59	(	(	PUNCT
ftr-406	1105	60	$	$	SYM
ftr-406	1105	61	10,000	10,000	NUM
ftr-406	1105	62	partnership	partnership	NOUN
ftr-406	1105	63	loss	loss	NOUN
ftr-406	1105	64	times	time	NOUN
ftr-406	1105	65	25	25	NUM
ftr-406	1105	66	%	%	NOUN
ftr-406	1105	67	)	)	PUNCT
ftr-406	1105	68	to	to	ADP
ftr-406	1105	69	a	a	PRON
ftr-406	1105	70	and	and	CCONJ
ftr-406	1105	71	$	$	SYM
ftr-406	1105	72	7,500	7,500	NUM
ftr-406	1105	73	(	(	PUNCT
ftr-406	1105	74	$	$	SYM
ftr-406	1105	75	50,000	50,000	NUM
ftr-406	1105	76	partnership	partnership	NOUN
ftr-406	1105	77	loss	loss	NOUN
ftr-406	1105	78	times	time	NOUN
ftr-406	1105	79	75	75	NUM
ftr-406	1105	80	%	%	NOUN
ftr-406	1105	81	)	)	PUNCT
ftr-406	1105	82	to	to	PART
ftr-406	1105	83	b.	b.	PROPN
ftr-406	1106	1	thus	thus	ADV
ftr-406	1106	2	,	,	PUNCT
ftr-406	1106	3	a	a	PRON
ftr-406	1106	4	would	would	AUX
ftr-406	1106	5	have	have	VERB
ftr-406	1106	6	net	net	ADJ
ftr-406	1106	7	income	income	NOUN
ftr-406	1106	8	of	of	ADP
ftr-406	1106	9	$	$	SYM
ftr-406	1106	10	27,500	27,500	NUM
ftr-406	1106	11	(	(	PUNCT
ftr-406	1106	12	$	$	SYM
ftr-406	1106	13	30,000	30,000	NUM
ftr-406	1106	14	from	from	ADP
ftr-406	1106	15	the	the	DET
ftr-406	1106	16	salary	salary	NOUN
ftr-406	1106	17	paid	pay	VERB
ftr-406	1106	18	$	$	SYM
ftr-406	1106	19	2,500	2,500	NUM
ftr-406	1106	20	distributive	distributive	ADJ
ftr-406	1106	21	share	share	NOUN
ftr-406	1106	22	of	of	ADP
ftr-406	1106	23	partnership	partnership	NOUN
ftr-406	1106	24	loss	loss	NOUN
ftr-406	1106	25	)	)	PUNCT
ftr-406	1106	26	,	,	PUNCT
ftr-406	1106	27	and	and	CCONJ
ftr-406	1106	28	b	b	NOUN
ftr-406	1106	29	would	would	AUX
ftr-406	1106	30	have	have	VERB
ftr-406	1106	31	loss	loss	NOUN
ftr-406	1106	32	of	of	ADP
ftr-406	1106	33	$	$	SYM
ftr-406	1106	34	7,500	7,500	NUM
ftr-406	1106	35	(	(	PUNCT
ftr-406	1106	36	$	$	SYM
ftr-406	1106	37	10,000	10,000	NUM
ftr-406	1106	38	partnership	partnership	NOUN
ftr-406	1106	39	loss	loss	NOUN
ftr-406	1106	40	times	time	NOUN
ftr-406	1106	41	75	75	NUM
ftr-406	1106	42	%	%	NOUN
ftr-406	1106	43	)	)	PUNCT
ftr-406	1106	44	,	,	PUNCT
ftr-406	1106	45	the	the	DET
ftr-406	1106	46	same	same	ADJ
ftr-406	1106	47	results	result	NOUN
ftr-406	1106	48	produced	produce	VERB
ftr-406	1106	49	above	above	ADV
ftr-406	1106	50	.	.	PUNCT
ftr-406	1107	1	recognizing	recognize	VERB
ftr-406	1107	2	the	the	DET
ftr-406	1107	3	equivalence	equivalence	NOUN
ftr-406	1107	4	in	in	ADP
ftr-406	1107	5	result	result	NOUN
ftr-406	1107	6	between	between	ADP
ftr-406	1107	7	these	these	DET
ftr-406	1107	8	two	two	NUM
ftr-406	1107	9	methods	method	NOUN
ftr-406	1107	10	,	,	PUNCT
ftr-406	1107	11	congress	congress	PROPN
ftr-406	1107	12	probably	probably	ADV
ftr-406	1107	13	only	only	ADV
ftr-406	1107	14	intended	intend	VERB
ftr-406	1107	15	that	that	SCONJ
ftr-406	1107	16	§	§	PROPN
ftr-406	1107	17	707(c	707(c	PROPN
ftr-406	1107	18	)	)	PUNCT
ftr-406	1107	19	incorporate	incorporate	VERB
ftr-406	1107	20	the	the	DET
ftr-406	1107	21	less	less	ADV
ftr-406	1107	22	complicated	complicated	ADJ
ftr-406	1107	23	approach	approach	NOUN
ftr-406	1107	24	rather	rather	ADV
ftr-406	1107	25	than	than	ADP
ftr-406	1107	26	the	the	DET
ftr-406	1107	27	more	more	ADV
ftr-406	1107	28	complicated	complicated	ADJ
ftr-406	1107	29	approach	approach	NOUN
ftr-406	1107	30	applicable	applicable	ADJ
ftr-406	1107	31	under	under	ADP
ftr-406	1107	32	prior	prior	ADJ
ftr-406	1107	33	law	law	NOUN
ftr-406	1107	34	.	.	PUNCT
ftr-406	1108	1	(	(	PUNCT
ftr-406	1108	2	we	we	PRON
ftr-406	1108	3	have	have	AUX
ftr-406	1108	4	referred	refer	VERB
ftr-406	1108	5	to	to	ADP
ftr-406	1108	6	the	the	DET
ftr-406	1108	7	more	more	ADV
ftr-406	1108	8	complicated	complicated	ADJ
ftr-406	1108	9	approach	approach	NOUN
ftr-406	1108	10	applicable	applicable	ADJ
ftr-406	1108	11	under	under	ADP
ftr-406	1108	12	prior	prior	ADJ
ftr-406	1108	13	law	law	NOUN
ftr-406	1108	14	as	as	ADP
ftr-406	1108	15	the	the	DET
ftr-406	1108	16	“	"	PUNCT
ftr-406	1108	17	pure	pure	ADJ
ftr-406	1108	18	aggregate	aggregate	ADJ
ftr-406	1108	19	approach	approach	NOUN
ftr-406	1108	20	”	"	PUNCT
ftr-406	1108	21	and	and	CCONJ
ftr-406	1108	22	to	to	ADP
ftr-406	1108	23	the	the	DET
ftr-406	1108	24	less	less	ADV
ftr-406	1108	25	complicated	complicated	ADJ
ftr-406	1108	26	approach	approach	NOUN
ftr-406	1108	27	as	as	ADP
ftr-406	1108	28	the	the	DET
ftr-406	1108	29	“	"	PUNCT
ftr-406	1108	30	modified	modify	VERB
ftr-406	1108	31	aggregate	aggregate	ADJ
ftr-406	1108	32	approach	approach	NOUN
ftr-406	1108	33	.	.	PUNCT
ftr-406	1108	34	”	"	PUNCT
ftr-406	1109	1	)	)	PUNCT
ftr-406	1109	2	this	this	DET
ftr-406	1109	3	interpretation	interpretation	NOUN
ftr-406	1109	4	would	would	AUX
ftr-406	1109	5	explain	explain	VERB
ftr-406	1109	6	the	the	DET
ftr-406	1109	7	“	"	PUNCT
ftr-406	1109	8	but	but	CCONJ
ftr-406	1109	9	only	only	ADJ
ftr-406	1109	10	”	"	PUNCT
ftr-406	1109	11	language	language	NOUN
ftr-406	1109	12	of	of	ADP
ftr-406	1109	13	§	§	PROPN
ftr-406	1109	14	707(c	707(c	PROPN
ftr-406	1109	15	)	)	PUNCT
ftr-406	1109	16	under	under	ADP
ftr-406	1109	17	which	which	PRON
ftr-406	1109	18	the	the	DET
ftr-406	1109	19	entire	entire	ADJ
ftr-406	1109	20	amount	amount	NOUN
ftr-406	1109	21	of	of	ADP
ftr-406	1109	22	the	the	DET
ftr-406	1109	23	partner	partner	NOUN
ftr-406	1109	24	’s	’s	PART
ftr-406	1109	25	salary	salary	NOUN
ftr-406	1109	26	is	be	AUX
ftr-406	1109	27	included	include	VERB
ftr-406	1109	28	in	in	ADP
ftr-406	1109	29	the	the	DET
ftr-406	1109	30	partner	partner	NOUN
ftr-406	1109	31	’s	’s	PART
ftr-406	1109	32	gross	gross	ADJ
ftr-406	1109	33	income	income	NOUN
ftr-406	1109	34	under	under	ADP
ftr-406	1109	35	§	§	PROPN
ftr-406	1109	36	61(a	61(a	NUM
ftr-406	1109	37	)	)	PUNCT
ftr-406	1109	38	(	(	PUNCT
ftr-406	1109	39	with	with	ADP
ftr-406	1109	40	no	no	DET
ftr-406	1109	41	portion	portion	NOUN
ftr-406	1109	42	treated	treat	VERB
ftr-406	1109	43	as	as	ADP
ftr-406	1109	44	a	a	DET
ftr-406	1109	45	return	return	NOUN
ftr-406	1109	46	of	of	ADP
ftr-406	1109	47	capital	capital	NOUN
ftr-406	1109	48	)	)	PUNCT
ftr-406	1109	49	and	and	CCONJ
ftr-406	1109	50	the	the	DET
ftr-406	1109	51	partnership	partnership	NOUN
ftr-406	1109	52	is	be	AUX
ftr-406	1109	53	allowed	allow	VERB
ftr-406	1109	54	a	a	DET
ftr-406	1109	55	corresponding	corresponding	ADJ
ftr-406	1109	56	deduction	deduction	NOUN
ftr-406	1109	57	under	under	ADP
ftr-406	1109	58	§	§	PROPN
ftr-406	1109	59	162	162	NUM
ftr-406	1109	60	(	(	PUNCT
ftr-406	1109	61	which	which	PRON
ftr-406	1109	62	had	have	AUX
ftr-406	1109	63	not	not	PART
ftr-406	1109	64	been	be	AUX
ftr-406	1109	65	permitted	permit	VERB
ftr-406	1109	66	under	under	ADP
ftr-406	1109	67	the	the	DET
ftr-406	1109	68	pure	pure	ADJ
ftr-406	1109	69	aggregate	aggregate	ADJ
ftr-406	1109	70	approach	approach	NOUN
ftr-406	1109	71	)	)	PUNCT
ftr-406	1109	72	.	.	PUNCT
ftr-406	1110	1	this	this	DET
ftr-406	1110	2	interpretation	interpretation	NOUN
ftr-406	1110	3	would	would	AUX
ftr-406	1110	4	also	also	ADV
ftr-406	1110	5	explain	explain	VERB
ftr-406	1110	6	the	the	DET
ftr-406	1110	7	statements	statement	NOUN
ftr-406	1110	8	in	in	ADP
ftr-406	1110	9	the	the	DET
ftr-406	1110	10	legislative	legislative	ADJ
ftr-406	1110	11	history	history	NOUN
ftr-406	1110	12	to	to	ADP
ftr-406	1110	13	the	the	DET
ftr-406	1110	14	effect	effect	NOUN
ftr-406	1110	15	that	that	SCONJ
ftr-406	1110	16	the	the	DET
ftr-406	1110	17	pre-1954	pre-1954	NOUN
ftr-406	1110	18	treatment	treatment	NOUN
ftr-406	1110	19	of	of	ADP
ftr-406	1110	20	transactions	transaction	NOUN
ftr-406	1110	21	between	between	ADP
ftr-406	1110	22	partners	partner	NOUN
ftr-406	1110	23	and	and	CCONJ
ftr-406	1110	24	partnerships	partnership	NOUN
ftr-406	1110	25	was	be	AUX
ftr-406	1110	26	“	"	PUNCT
ftr-406	1110	27	unrealistic	unrealistic	ADJ
ftr-406	1110	28	and	and	CCONJ
ftr-406	1110	29	unnecessarily	unnecessarily	ADV
ftr-406	1110	30	complicated	complicate	VERB
ftr-406	1110	31	.	.	PUNCT
ftr-406	1110	32	”	"	PUNCT
ftr-406	1111	1	h.r	h.r	PROPN
ftr-406	1111	2	.	.	PROPN
ftr-406	1111	3	rep	rep	PROPN
ftr-406	1111	4	.	.	PROPN
ftr-406	1111	5	no	no	PROPN
ftr-406	1111	6	.	.	NOUN
ftr-406	1111	7	83	83	NUM
ftr-406	1111	8	-	-	SYM
ftr-406	1111	9	1337	1337	NUM
ftr-406	1111	10	,	,	PUNCT
ftr-406	1111	11	at	at	ADP
ftr-406	1111	12	68	68	NUM
ftr-406	1111	13	(	(	PUNCT
ftr-406	1111	14	1954	1954	NUM
ftr-406	1111	15	)	)	PUNCT
ftr-406	1111	16	,	,	PUNCT
ftr-406	1111	17	reprinted	reprint	VERB
ftr-406	1111	18	in	in	ADP
ftr-406	1111	19	1954	1954	NUM
ftr-406	1111	20	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-406	1111	21	.	.	PUNCT
ftr-406	1111	22	4017	4017	NUM
ftr-406	1111	23	,	,	PUNCT
ftr-406	1111	24	4094	4094	NUM
ftr-406	1111	25	.	.	PUNCT
ftr-406	1112	1	see	see	VERB
ftr-406	1112	2	arthur	arthur	PROPN
ftr-406	1112	3	b.	b.	PROPN
ftr-406	1112	4	willis	willis	PROPN
ftr-406	1112	5	,	,	PUNCT
ftr-406	1112	6	handbook	handbook	NOUN
ftr-406	1112	7	of	of	ADP
ftr-406	1112	8	partnership	partnership	NOUN
ftr-406	1112	9	taxation	taxation	NOUN
ftr-406	1112	10	§	§	PROPN
ftr-406	1112	11	11.05	11.05	NUM
ftr-406	1112	12	(	(	PUNCT
ftr-406	1112	13	1st	1st	ADJ
ftr-406	1112	14	ed	ed	NOUN
ftr-406	1112	15	.	.	PROPN
ftr-406	1112	16	,	,	PUNCT
ftr-406	1112	17	1957	1957	NUM
ftr-406	1112	18	)	)	PUNCT
ftr-406	1112	19	(	(	PUNCT
ftr-406	1112	20	“	"	PUNCT
ftr-406	1112	21	the	the	DET
ftr-406	1112	22	senate	senate	PROPN
ftr-406	1112	23	committee	committee	PROPN
ftr-406	1112	24	on	on	ADP
ftr-406	1112	25	finance	finance	NOUN
ftr-406	1112	26	suggests	suggest	VERB
ftr-406	1112	27	that	that	SCONJ
ftr-406	1112	28	one	one	NUM
ftr-406	1112	29	significant	significant	ADJ
ftr-406	1112	30	effect	effect	NOUN
ftr-406	1112	31	is	be	AUX
ftr-406	1112	32	to	to	PART
ftr-406	1112	33	clarify	clarify	VERB
ftr-406	1112	34	the	the	DET
ftr-406	1112	35	tax	tax	NOUN
ftr-406	1112	36	status	status	NOUN
ftr-406	1112	37	of	of	ADP
ftr-406	1112	38	the	the	DET
ftr-406	1112	39	situation	situation	NOUN
ftr-406	1112	40	where	where	SCONJ
ftr-406	1112	41	the	the	DET
ftr-406	1112	42	guaranteed	guarantee	VERB
ftr-406	1112	43	compensation	compensation	NOUN
ftr-406	1112	44	paid	pay	VERB
ftr-406	1112	45	to	to	ADP
ftr-406	1112	46	a	a	DET
ftr-406	1112	47	partner	partner	NOUN
ftr-406	1112	48	exceeds	exceed	VERB
ftr-406	1112	49	partnership	partnership	PROPN
ftr-406	1112	50	net	net	ADJ
ftr-406	1112	51	income	income	NOUN
ftr-406	1112	52	,	,	PUNCT
ftr-406	1112	53	computed	compute	VERB
ftr-406	1112	54	before	before	ADP
ftr-406	1112	55	deducting	deduct	VERB
ftr-406	1112	56	compensation	compensation	NOUN
ftr-406	1112	57	to	to	ADP
ftr-406	1112	58	the	the	DET
ftr-406	1112	59	partners	partner	NOUN
ftr-406	1112	60	.	.	PUNCT
ftr-406	1112	61	”	"	PUNCT
ftr-406	1113	1	(	(	PUNCT
ftr-406	1113	2	footnote	footnote	NOUN
ftr-406	1113	3	omitted	omit	VERB
ftr-406	1113	4	)	)	PUNCT
ftr-406	1113	5	)	)	PUNCT
ftr-406	1113	6	.	.	PUNCT
ftr-406	1114	1	unfortunately	unfortunately	ADV
ftr-406	1114	2	,	,	PUNCT
ftr-406	1114	3	the	the	DET
ftr-406	1114	4	modified	modify	VERB
ftr-406	1114	5	aggregate	aggregate	NOUN
ftr-406	1114	6	approach	approach	NOUN
ftr-406	1114	7	can	can	AUX
ftr-406	1114	8	not	not	PART
ftr-406	1114	9	be	be	AUX
ftr-406	1114	10	characterized	characterize	VERB
ftr-406	1114	11	as	as	ADP
ftr-406	1114	12	solely	solely	ADV
ftr-406	1114	13	a	a	DET
ftr-406	1114	14	simplified	simplified	ADJ
ftr-406	1114	15	version	version	NOUN
ftr-406	1114	16	of	of	ADP
ftr-406	1114	17	the	the	DET
ftr-406	1114	18	pure	pure	ADJ
ftr-406	1114	19	aggregate	aggregate	ADJ
ftr-406	1114	20	approach	approach	NOUN
ftr-406	1114	21	because	because	SCONJ
ftr-406	1114	22	it	it	PRON
ftr-406	1114	23	does	do	AUX
ftr-406	1114	24	not	not	PART
ftr-406	1114	25	reach	reach	VERB
ftr-406	1114	26	the	the	DET
ftr-406	1114	27	same	same	ADJ
ftr-406	1114	28	results	result	NOUN
ftr-406	1114	29	as	as	ADP
ftr-406	1114	30	the	the	DET
ftr-406	1114	31	pure	pure	ADJ
ftr-406	1114	32	aggregate	aggregate	ADJ
ftr-406	1114	33	approach	approach	NOUN
ftr-406	1114	34	when	when	SCONJ
ftr-406	1114	35	the	the	DET
ftr-406	1114	36	partnership	partnership	NOUN
ftr-406	1114	37	has	have	VERB
ftr-406	1114	38	capital	capital	NOUN
ftr-406	1114	39	gain	gain	NOUN
ftr-406	1114	40	or	or	CCONJ
ftr-406	1114	41	tax	tax	NOUN
ftr-406	1115	1	390	390	NUM
ftr-406	1115	2	florida	florida	PROPN
ftr-406	1115	3	tax	tax	NOUN
ftr-406	1115	4	review	review	NOUN
ftr-406	1115	5	[	[	X
ftr-406	1115	6	v0l.7:6	v0l.7:6	ADJ
ftr-406	1115	7	exempt	exempt	ADJ
ftr-406	1115	8	income	income	NOUN
ftr-406	1115	9	rather	rather	ADV
ftr-406	1115	10	than	than	ADP
ftr-406	1115	11	,	,	PUNCT
ftr-406	1115	12	or	or	CCONJ
ftr-406	1115	13	in	in	ADP
ftr-406	1115	14	addition	addition	NOUN
ftr-406	1115	15	to	to	ADP
ftr-406	1115	16	,	,	PUNCT
ftr-406	1115	17	ordinary	ordinary	ADJ
ftr-406	1115	18	income	income	NOUN
ftr-406	1115	19	.	.	PUNCT
ftr-406	1116	1	under	under	ADP
ftr-406	1116	2	the	the	DET
ftr-406	1116	3	modified	modify	VERB
ftr-406	1116	4	aggregate	aggregate	NOUN
ftr-406	1116	5	approach	approach	NOUN
ftr-406	1116	6	,	,	PUNCT
ftr-406	1116	7	no	no	DET
ftr-406	1116	8	portion	portion	NOUN
ftr-406	1116	9	of	of	ADP
ftr-406	1116	10	the	the	DET
ftr-406	1116	11	partner	partner	NOUN
ftr-406	1116	12	’s	’s	PART
ftr-406	1116	13	salary	salary	NOUN
ftr-406	1116	14	is	be	AUX
ftr-406	1116	15	treated	treat	VERB
ftr-406	1116	16	as	as	ADP
ftr-406	1116	17	capital	capital	NOUN
ftr-406	1116	18	gain	gain	NOUN
ftr-406	1116	19	or	or	CCONJ
ftr-406	1116	20	tax	tax	NOUN
ftr-406	1116	21	exempt	exempt	ADJ
ftr-406	1116	22	income	income	NOUN
ftr-406	1116	23	although	although	SCONJ
ftr-406	1116	24	it	it	PRON
ftr-406	1116	25	would	would	AUX
ftr-406	1116	26	be	be	AUX
ftr-406	1116	27	under	under	ADP
ftr-406	1116	28	the	the	DET
ftr-406	1116	29	pure	pure	ADJ
ftr-406	1116	30	aggregate	aggregate	ADJ
ftr-406	1116	31	approach	approach	NOUN
ftr-406	1116	32	.	.	PUNCT
ftr-406	1117	1	commentators	commentator	NOUN
ftr-406	1117	2	at	at	ADP
ftr-406	1117	3	the	the	DET
ftr-406	1117	4	time	time	NOUN
ftr-406	1117	5	noted	note	VERB
ftr-406	1117	6	this	this	DET
ftr-406	1117	7	inconsistency	inconsistency	NOUN
ftr-406	1117	8	.	.	PUNCT
ftr-406	1118	1	i	i	PRON
ftr-406	1118	2	d.	d.	PROPN
ftr-406	1118	3	at	at	ADP
ftr-406	1118	4	§	§	PROPN
ftr-406	1118	5	11.05	11.05	NUM
ftr-406	1118	6	,	,	PUNCT
ftr-406	1118	7	n.21	n.21	PROPN
ftr-406	1118	8	;	;	PUNCT
ftr-406	1118	9	j.	j.	PROPN
ftr-406	1118	10	paul	paul	PROPN
ftr-406	1118	11	jackson	jackson	PROPN
ftr-406	1118	12	,	,	PUNCT
ftr-406	1118	13	et	et	PROPN
ftr-406	1118	14	al	al	PROPN
ftr-406	1118	15	.	.	PROPN
ftr-406	1118	16	,	,	PUNCT
ftr-406	1118	17	supra	supra	PROPN
ftr-406	1118	18	note	note	PROPN
ftr-406	1118	19	44	44	NUM
ftr-406	1118	20	,	,	PUNCT
ftr-406	1118	21	at	at	ADP
ftr-406	1118	22	1202	1202	NUM
ftr-406	1118	23	.	.	PUNCT
ftr-406	1119	1	indeed	indeed	ADV
ftr-406	1119	2	,	,	PUNCT
ftr-406	1119	3	one	one	NUM
ftr-406	1119	4	group	group	NOUN
ftr-406	1119	5	of	of	ADP
ftr-406	1119	6	commentators	commentator	NOUN
ftr-406	1119	7	criticized	criticize	VERB
ftr-406	1119	8	§	§	PROPN
ftr-406	1119	9	707(c	707(c	PROPN
ftr-406	1119	10	)	)	PUNCT
ftr-406	1119	11	as	as	ADP
ftr-406	1119	12	“	"	PUNCT
ftr-406	1119	13	inequitable	inequitable	ADJ
ftr-406	1119	14	in	in	ADP
ftr-406	1119	15	that	that	SCONJ
ftr-406	1119	16	it	it	PRON
ftr-406	1119	17	may	may	AUX
ftr-406	1119	18	deprive	deprive	VERB
ftr-406	1119	19	a	a	DET
ftr-406	1119	20	partner	partner	NOUN
ftr-406	1119	21	of	of	ADP
ftr-406	1119	22	the	the	DET
ftr-406	1119	23	tax	tax	NOUN
ftr-406	1119	24	benefits	benefit	NOUN
ftr-406	1119	25	of	of	ADP
ftr-406	1119	26	capital	capital	NOUN
ftr-406	1119	27	gains	gain	NOUN
ftr-406	1119	28	or	or	CCONJ
ftr-406	1119	29	tax	tax	NOUN
ftr-406	1119	30	exempt	exempt	ADJ
ftr-406	1119	31	interest	interest	NOUN
ftr-406	1119	32	.	.	PUNCT
ftr-406	1119	33	”	"	PUNCT
ftr-406	1120	1	i	i	PRON
ftr-406	1120	2	d.	d.	PROPN
ftr-406	1120	3	at	at	ADP
ftr-406	1120	4	1204	1204	NUM
ftr-406	1120	5	.	.	PUNCT
ftr-406	1121	1	in	in	ADP
ftr-406	1121	2	addition	addition	NOUN
ftr-406	1121	3	,	,	PUNCT
ftr-406	1121	4	the	the	DET
ftr-406	1121	5	two	two	NUM
ftr-406	1121	6	approaches	approach	NOUN
ftr-406	1121	7	are	be	AUX
ftr-406	1121	8	not	not	PART
ftr-406	1121	9	the	the	DET
ftr-406	1121	10	same	same	ADJ
ftr-406	1121	11	if	if	SCONJ
ftr-406	1121	12	,	,	PUNCT
ftr-406	1121	13	under	under	ADP
ftr-406	1121	14	the	the	DET
ftr-406	1121	15	modified	modify	VERB
ftr-406	1121	16	aggregate	aggregate	NOUN
ftr-406	1121	17	approach	approach	NOUN
ftr-406	1121	18	,	,	PUNCT
ftr-406	1121	19	the	the	DET
ftr-406	1121	20	partnership	partnership	NOUN
ftr-406	1121	21	is	be	AUX
ftr-406	1121	22	required	require	VERB
ftr-406	1121	23	to	to	PART
ftr-406	1121	24	capitalize	capitalize	VERB
ftr-406	1121	25	the	the	DET
ftr-406	1121	26	salary	salary	NOUN
ftr-406	1121	27	payment	payment	NOUN
ftr-406	1121	28	as	as	SCONJ
ftr-406	1121	29	if	if	SCONJ
ftr-406	1121	30	the	the	DET
ftr-406	1121	31	payment	payment	NOUN
ftr-406	1121	32	had	have	AUX
ftr-406	1121	33	been	be	AUX
ftr-406	1121	34	made	make	VERB
ftr-406	1121	35	to	to	ADP
ftr-406	1121	36	a	a	DET
ftr-406	1121	37	third	third	ADJ
ftr-406	1121	38	-	-	PUNCT
ftr-406	1121	39	party	party	NOUN
ftr-406	1121	40	when	when	SCONJ
ftr-406	1121	41	a	a	DET
ftr-406	1121	42	distribution	distribution	NOUN
ftr-406	1121	43	of	of	ADP
ftr-406	1121	44	partnership	partnership	NOUN
ftr-406	1121	45	income	income	NOUN
ftr-406	1121	46	under	under	ADP
ftr-406	1121	47	the	the	DET
ftr-406	1121	48	pure	pure	ADJ
ftr-406	1121	49	aggregate	aggregate	ADJ
ftr-406	1121	50	approach	approach	NOUN
ftr-406	1121	51	would	would	AUX
ftr-406	1121	52	not	not	PART
ftr-406	1121	53	be	be	AUX
ftr-406	1121	54	capitalized	capitalize	VERB
ftr-406	1121	55	.	.	PUNCT
ftr-406	1122	1	curiously	curiously	ADV
ftr-406	1122	2	,	,	PUNCT
ftr-406	1122	3	a	a	DET
ftr-406	1122	4	desire	desire	NOUN
ftr-406	1122	5	to	to	PART
ftr-406	1122	6	keep	keep	VERB
ftr-406	1122	7	the	the	DET
ftr-406	1122	8	results	result	NOUN
ftr-406	1122	9	under	under	ADP
ftr-406	1122	10	the	the	DET
ftr-406	1122	11	modified	modify	VERB
ftr-406	1122	12	aggregate	aggregate	NOUN
ftr-406	1122	13	approach	approach	NOUN
ftr-406	1122	14	as	as	ADV
ftr-406	1122	15	consistent	consistent	ADJ
ftr-406	1122	16	as	as	ADP
ftr-406	1122	17	possible	possible	ADJ
ftr-406	1122	18	with	with	SCONJ
ftr-406	1122	19	the	the	DET
ftr-406	1122	20	results	result	NOUN
ftr-406	1122	21	under	under	ADP
ftr-406	1122	22	the	the	DET
ftr-406	1122	23	pure	pure	ADJ
ftr-406	1122	24	aggregate	aggregate	ADJ
ftr-406	1122	25	approach	approach	NOUN
ftr-406	1122	26	may	may	AUX
ftr-406	1122	27	explain	explain	VERB
ftr-406	1122	28	why	why	SCONJ
ftr-406	1122	29	§	§	PROPN
ftr-406	1122	30	263	263	NUM
ftr-406	1122	31	was	be	AUX
ftr-406	1122	32	not	not	PART
ftr-406	1122	33	included	include	VERB
ftr-406	1122	34	in	in	ADP
ftr-406	1122	35	§	§	PROPN
ftr-406	1122	36	707(c	707(c	PROPN
ftr-406	1122	37	)	)	PUNCT
ftr-406	1122	38	,	,	PUNCT
ftr-406	1122	39	along	along	ADP
ftr-406	1122	40	with	with	ADP
ftr-406	1122	41	§	§	PROPN
ftr-406	1122	42	§	§	PROPN
ftr-406	1122	43	61(a	61(a	NUM
ftr-406	1122	44	)	)	PUNCT
ftr-406	1122	45	and	and	CCONJ
ftr-406	1122	46	162(a	162(a	NOUN
ftr-406	1122	47	)	)	PUNCT
ftr-406	1122	48	,	,	PUNCT
ftr-406	1122	49	as	as	ADV
ftr-406	1122	50	originally	originally	ADV
ftr-406	1122	51	enacted	enact	VERB
ftr-406	1122	52	.	.	PUNCT
ftr-406	1123	1	in	in	ADP
ftr-406	1123	2	suggesting	suggest	VERB
ftr-406	1123	3	that	that	SCONJ
ftr-406	1123	4	congress	congress	PROPN
ftr-406	1123	5	originally	originally	ADV
ftr-406	1123	6	intended	intend	VERB
ftr-406	1123	7	to	to	PART
ftr-406	1123	8	implement	implement	VERB
ftr-406	1123	9	the	the	DET
ftr-406	1123	10	modified	modify	VERB
ftr-406	1123	11	aggregate	aggregate	NOUN
ftr-406	1123	12	approach	approach	NOUN
ftr-406	1123	13	under	under	ADP
ftr-406	1123	14	§	§	PROPN
ftr-406	1123	15	707(c	707(c	PROPN
ftr-406	1123	16	)	)	PUNCT
ftr-406	1123	17	,	,	PUNCT
ftr-406	1123	18	we	we	PRON
ftr-406	1123	19	acknowledge	acknowledge	VERB
ftr-406	1123	20	the	the	DET
ftr-406	1123	21	conflict	conflict	NOUN
ftr-406	1123	22	thus	thus	ADV
ftr-406	1123	23	created	create	VERB
ftr-406	1123	24	with	with	ADP
ftr-406	1123	25	our	our	PRON
ftr-406	1123	26	argument	argument	NOUN
ftr-406	1123	27	in	in	ADP
ftr-406	1123	28	this	this	DET
ftr-406	1123	29	commentary	commentary	NOUN
ftr-406	1123	30	that	that	SCONJ
ftr-406	1123	31	the	the	DET
ftr-406	1123	32	entity	entity	NOUN
ftr-406	1123	33	theory	theory	NOUN
ftr-406	1123	34	should	should	AUX
ftr-406	1123	35	be	be	AUX
ftr-406	1123	36	applied	apply	VERB
ftr-406	1123	37	to	to	ADP
ftr-406	1123	38	in	in	ADP
ftr-406	1123	39	-	-	PUNCT
ftr-406	1123	40	kind	kind	ADJ
ftr-406	1123	41	guaranteed	guarantee	VERB
ftr-406	1123	42	payments	payment	NOUN
ftr-406	1123	43	.	.	PUNCT
ftr-406	1124	1	although	although	SCONJ
ftr-406	1124	2	the	the	DET
ftr-406	1124	3	treatment	treatment	NOUN
ftr-406	1124	4	of	of	ADP
ftr-406	1124	5	partner	partner	NOUN
ftr-406	1124	6	salaries	salary	NOUN
ftr-406	1124	7	by	by	ADP
ftr-406	1124	8	both	both	CCONJ
ftr-406	1124	9	a	a	DET
ftr-406	1124	10	partner	partner	NOUN
ftr-406	1124	11	and	and	CCONJ
ftr-406	1124	12	the	the	DET
ftr-406	1124	13	partnership	partnership	NOUN
ftr-406	1124	14	under	under	ADP
ftr-406	1124	15	the	the	DET
ftr-406	1124	16	modified	modify	VERB
ftr-406	1124	17	aggregate	aggregate	NOUN
ftr-406	1124	18	approach	approach	NOUN
ftr-406	1124	19	is	be	AUX
ftr-406	1124	20	consistent	consistent	ADJ
ftr-406	1124	21	with	with	ADP
ftr-406	1124	22	certain	certain	ADJ
ftr-406	1124	23	aspects	aspect	NOUN
ftr-406	1124	24	of	of	ADP
ftr-406	1124	25	the	the	DET
ftr-406	1124	26	entity	entity	NOUN
ftr-406	1124	27	theory	theory	NOUN
ftr-406	1124	28	,	,	PUNCT
ftr-406	1124	29	the	the	DET
ftr-406	1124	30	modified	modify	VERB
ftr-406	1124	31	aggregate	aggregate	NOUN
ftr-406	1124	32	approach	approach	NOUN
ftr-406	1124	33	was	be	AUX
ftr-406	1124	34	not	not	PART
ftr-406	1124	35	viewed	view	VERB
ftr-406	1124	36	as	as	ADP
ftr-406	1124	37	the	the	DET
ftr-406	1124	38	adoption	adoption	NOUN
ftr-406	1124	39	of	of	ADP
ftr-406	1124	40	the	the	DET
ftr-406	1124	41	entity	entity	NOUN
ftr-406	1124	42	theory	theory	NOUN
ftr-406	1124	43	but	but	CCONJ
ftr-406	1124	44	as	as	ADP
ftr-406	1124	45	only	only	ADV
ftr-406	1124	46	a	a	DET
ftr-406	1124	47	restatement	restatement	NOUN
ftr-406	1124	48	of	of	ADP
ftr-406	1124	49	the	the	DET
ftr-406	1124	50	aggregate	aggregate	ADJ
ftr-406	1124	51	theory	theory	NOUN
ftr-406	1124	52	in	in	ADP
ftr-406	1124	53	simplified	simplified	ADJ
ftr-406	1124	54	form	form	NOUN
ftr-406	1124	55	.	.	PUNCT
ftr-406	1125	1	see	see	VERB
ftr-406	1125	2	willis	willis	PROPN
ftr-406	1125	3	,	,	PUNCT
ftr-406	1125	4	handbook	handbook	NOUN
ftr-406	1125	5	of	of	ADP
ftr-406	1125	6	partnership	partnership	NOUN
ftr-406	1125	7	taxation	taxation	NOUN
ftr-406	1125	8	,	,	PUNCT
ftr-406	1125	9	supra	supra	NOUN
ftr-406	1125	10	at	at	ADP
ftr-406	1125	11	§	§	PROPN
ftr-406	1125	12	11.05	11.05	NUM
ftr-406	1125	13	at	at	ADP
ftr-406	1125	14	131	131	NUM
ftr-406	1125	15	(	(	PUNCT
ftr-406	1125	16	“	"	PUNCT
ftr-406	1125	17	when	when	SCONJ
ftr-406	1125	18	it	it	PRON
ftr-406	1125	19	’	'	PUNCT
ftr-406	1125	20	s	s	AUX
ftr-406	1125	21	all	all	PRON
ftr-406	1125	22	sifted	sift	VERB
ftr-406	1125	23	down	down	ADP
ftr-406	1125	24	,	,	PUNCT
ftr-406	1125	25	the	the	DET
ftr-406	1125	26	net	net	ADJ
ftr-406	1125	27	effect	effect	NOUN
ftr-406	1125	28	of	of	ADP
ftr-406	1125	29	considering	consider	VERB
ftr-406	1125	30	guaranteed	guarantee	VERB
ftr-406	1125	31	compensation	compensation	NOUN
ftr-406	1125	32	paid	pay	VERB
ftr-406	1125	33	to	to	ADP
ftr-406	1125	34	a	a	DET
ftr-406	1125	35	partner	partner	NOUN
ftr-406	1125	36	as	as	SCONJ
ftr-406	1125	37	made	make	VERB
ftr-406	1125	38	to	to	ADP
ftr-406	1125	39	one	one	NUM
ftr-406	1125	40	who	who	PRON
ftr-406	1125	41	is	be	AUX
ftr-406	1125	42	not	not	PART
ftr-406	1125	43	a	a	DET
ftr-406	1125	44	partner	partner	NOUN
ftr-406	1125	45	is	be	AUX
ftr-406	1125	46	quite	quite	ADV
ftr-406	1125	47	innocuous	innocuous	ADJ
ftr-406	1125	48	and	and	CCONJ
ftr-406	1125	49	marks	mark	VERB
ftr-406	1125	50	little	little	ADJ
ftr-406	1125	51	change	change	NOUN
ftr-406	1125	52	from	from	ADP
ftr-406	1125	53	prior	prior	ADJ
ftr-406	1125	54	law	law	NOUN
ftr-406	1125	55	.	.	PUNCT
ftr-406	1125	56	”	"	PUNCT
ftr-406	1125	57	)	)	PUNCT
ftr-406	1125	58	.	.	PUNCT
ftr-406	1126	1	see	see	VERB
ftr-406	1126	2	also	also	ADV
ftr-406	1126	3	j.	j.	PROPN
ftr-406	1126	4	paul	paul	PROPN
ftr-406	1126	5	jackson	jackson	PROPN
ftr-406	1126	6	,	,	PUNCT
ftr-406	1126	7	mark	mark	PROPN
ftr-406	1126	8	h.	h.	PROPN
ftr-406	1126	9	johnson	johnson	PROPN
ftr-406	1126	10	,	,	PUNCT
ftr-406	1126	11	stanley	stanley	PROPN
ftr-406	1126	12	s.	s.	PROPN
ftr-406	1126	13	surrey	surrey	PROPN
ftr-406	1126	14	&	&	CCONJ
ftr-406	1126	15	william	william	PROPN
ftr-406	1126	16	c.	c.	PROPN
ftr-406	1126	17	warren	warren	PROPN
ftr-406	1126	18	,	,	PUNCT
ftr-406	1126	19	“	"	PUNCT
ftr-406	1126	20	a	a	DET
ftr-406	1126	21	proposed	propose	VERB
ftr-406	1126	22	revision	revision	NOUN
ftr-406	1126	23	of	of	ADP
ftr-406	1126	24	the	the	DET
ftr-406	1126	25	federal	federal	ADJ
ftr-406	1126	26	income	income	NOUN
ftr-406	1126	27	tax	tax	NOUN
ftr-406	1126	28	treatment	treatment	NOUN
ftr-406	1126	29	of	of	ADP
ftr-406	1126	30	partnerships	partnership	NOUN
ftr-406	1126	31	and	and	CCONJ
ftr-406	1126	32	partners	partner	NOUN
ftr-406	1126	33	–	–	PUNCT
ftr-406	1126	34	american	american	PROPN
ftr-406	1126	35	law	law	PROPN
ftr-406	1126	36	institute	institute	PROPN
ftr-406	1126	37	draft	draft	PROPN
ftr-406	1126	38	,	,	PUNCT
ftr-406	1126	39	”	"	PUNCT
ftr-406	1126	40	9	9	NUM
ftr-406	1126	41	tax	tax	NOUN
ftr-406	1126	42	l.	l.	PROPN
ftr-406	1126	43	rev	rev	PROPN
ftr-406	1126	44	.	.	PROPN
ftr-406	1126	45	109	109	NUM
ftr-406	1126	46	,	,	PUNCT
ftr-406	1126	47	138	138	NUM
ftr-406	1126	48	-	-	SYM
ftr-406	1126	49	39	39	NUM
ftr-406	1126	50	,	,	PUNCT
ftr-406	1126	51	177	177	NUM
ftr-406	1126	52	(	(	PUNCT
ftr-406	1126	53	1954	1954	NUM
ftr-406	1126	54	)	)	PUNCT
ftr-406	1126	55	(	(	PUNCT
ftr-406	1126	56	advocating	advocate	VERB
ftr-406	1126	57	the	the	DET
ftr-406	1126	58	adoption	adoption	NOUN
ftr-406	1126	59	of	of	ADP
ftr-406	1126	60	the	the	DET
ftr-406	1126	61	entity	entity	NOUN
ftr-406	1126	62	theory	theory	NOUN
ftr-406	1126	63	in	in	ADP
ftr-406	1126	64	connection	connection	NOUN
ftr-406	1126	65	with	with	ADP
ftr-406	1126	66	transactions	transaction	NOUN
ftr-406	1126	67	between	between	ADP
ftr-406	1126	68	partners	partner	NOUN
ftr-406	1126	69	and	and	CCONJ
ftr-406	1126	70	partnerships	partnership	NOUN
ftr-406	1126	71	but	but	CCONJ
ftr-406	1126	72	only	only	ADV
ftr-406	1126	73	when	when	SCONJ
ftr-406	1126	74	the	the	DET
ftr-406	1126	75	partner	partner	NOUN
ftr-406	1126	76	is	be	AUX
ftr-406	1126	77	not	not	PART
ftr-406	1126	78	acting	act	VERB
ftr-406	1126	79	in	in	ADP
ftr-406	1126	80	his	his	PRON
ftr-406	1126	81	capacity	capacity	NOUN
ftr-406	1126	82	as	as	ADP
ftr-406	1126	83	a	a	DET
ftr-406	1126	84	partner	partner	NOUN
ftr-406	1126	85	)	)	PUNCT
ftr-406	1126	86	.	.	PUNCT
ftr-406	1127	1	because	because	SCONJ
ftr-406	1127	2	§	§	PROPN
ftr-406	1127	3	707(c	707(c	PROPN
ftr-406	1127	4	)	)	PUNCT
ftr-406	1127	5	represented	represent	VERB
ftr-406	1127	6	a	a	DET
ftr-406	1127	7	continuation	continuation	NOUN
ftr-406	1127	8	of	of	ADP
ftr-406	1127	9	the	the	DET
ftr-406	1127	10	aggregate	aggregate	ADJ
ftr-406	1127	11	approach	approach	NOUN
ftr-406	1127	12	,	,	PUNCT
ftr-406	1127	13	albeit	albeit	SCONJ
ftr-406	1127	14	in	in	ADP
ftr-406	1127	15	modified	modified	ADJ
ftr-406	1127	16	form	form	NOUN
ftr-406	1127	17	,	,	PUNCT
ftr-406	1127	18	the	the	DET
ftr-406	1127	19	aggregate	aggregate	ADJ
ftr-406	1127	20	theory	theory	NOUN
ftr-406	1127	21	should	should	AUX
ftr-406	1127	22	have	have	AUX
ftr-406	1127	23	continued	continue	VERB
ftr-406	1127	24	to	to	PART
ftr-406	1127	25	serve	serve	VERB
ftr-406	1127	26	as	as	ADP
ftr-406	1127	27	the	the	DET
ftr-406	1127	28	model	model	NOUN
ftr-406	1127	29	for	for	ADP
ftr-406	1127	30	all	all	DET
ftr-406	1127	31	other	other	ADJ
ftr-406	1127	32	purposes	purpose	NOUN
ftr-406	1127	33	including	include	VERB
ftr-406	1127	34	,	,	PUNCT
ftr-406	1127	35	presumably	presumably	ADV
ftr-406	1127	36	,	,	PUNCT
ftr-406	1127	37	in	in	ADP
ftr-406	1127	38	-	-	PUNCT
ftr-406	1127	39	kind	kind	ADJ
ftr-406	1127	40	guaranteed	guarantee	VERB
ftr-406	1127	41	payments	payment	NOUN
ftr-406	1127	42	,	,	PUNCT
ftr-406	1127	43	at	at	ADP
ftr-406	1127	44	least	least	ADJ
ftr-406	1127	45	until	until	ADP
ftr-406	1127	46	the	the	DET
ftr-406	1127	47	enactment	enactment	NOUN
ftr-406	1127	48	of	of	ADP
ftr-406	1127	49	§	§	PROPN
ftr-406	1127	50	707(a)(2)(a	707(a)(2)(a	PROPN
ftr-406	1127	51	)	)	PUNCT
ftr-406	1127	52	in	in	ADP
ftr-406	1127	53	1984	1984	NUM
ftr-406	1127	54	.	.	PUNCT
ftr-406	1128	1	nevertheless	nevertheless	ADV
ftr-406	1128	2	,	,	PUNCT
ftr-406	1128	3	almost	almost	ADV
ftr-406	1128	4	immediately	immediately	ADV
ftr-406	1128	5	following	follow	VERB
ftr-406	1128	6	the	the	DET
ftr-406	1128	7	enactment	enactment	NOUN
ftr-406	1128	8	of	of	ADP
ftr-406	1128	9	subchapter	subchapter	NOUN
ftr-406	1128	10	k	k	PROPN
ftr-406	1128	11	,	,	PUNCT
ftr-406	1128	12	§	§	PROPN
ftr-406	1128	13	707(c	707(c	PROPN
ftr-406	1128	14	)	)	PUNCT
ftr-406	1128	15	was	be	AUX
ftr-406	1128	16	seen	see	VERB
ftr-406	1128	17	as	as	ADP
ftr-406	1128	18	incorporating	incorporate	VERB
ftr-406	1128	19	the	the	DET
ftr-406	1128	20	entity	entity	NOUN
ftr-406	1128	21	theory	theory	NOUN
ftr-406	1128	22	for	for	ADP
ftr-406	1128	23	most	most	ADJ
ftr-406	1128	24	,	,	PUNCT
ftr-406	1128	25	if	if	SCONJ
ftr-406	1128	26	not	not	PART
ftr-406	1128	27	all	all	PRON
ftr-406	1128	28	,	,	PUNCT
ftr-406	1128	29	purposes	purpose	NOUN
ftr-406	1128	30	.	.	PUNCT
ftr-406	1129	1	see	see	VERB
ftr-406	1129	2	cagle	cagle	PROPN
ftr-406	1129	3	v.	v.	ADP
ftr-406	1129	4	comm’r	comm’r	NOUN
ftr-406	1129	5	,	,	PUNCT
ftr-406	1129	6	63	63	NUM
ftr-406	1129	7	t.c	t.c	PROPN
ftr-406	1129	8	.	.	PROPN
ftr-406	1129	9	86	86	NUM
ftr-406	1129	10	(	(	PUNCT
ftr-406	1129	11	1974	1974	NUM
ftr-406	1129	12	)	)	PUNCT
ftr-406	1129	13	(	(	PUNCT
ftr-406	1129	14	requiring	require	VERB
ftr-406	1129	15	the	the	DET
ftr-406	1129	16	capitalization	capitalization	NOUN
ftr-406	1129	17	of	of	ADP
ftr-406	1129	18	guaranteed	guarantee	VERB
ftr-406	1129	19	payments	payment	NOUN
ftr-406	1129	20	prior	prior	ADV
ftr-406	1129	21	to	to	ADP
ftr-406	1129	22	the	the	DET
ftr-406	1129	23	amendments	amendment	NOUN
ftr-406	1129	24	of	of	ADP
ftr-406	1129	25	§	§	PROPN
ftr-406	1129	26	707(c	707(c	PROPN
ftr-406	1129	27	)	)	PUNCT
ftr-406	1129	28	in	in	ADP
ftr-406	1129	29	1976	1976	NUM
ftr-406	1129	30	and	and	CCONJ
ftr-406	1129	31	referring	refer	VERB
ftr-406	1129	32	to	to	ADP
ftr-406	1129	33	the	the	DET
ftr-406	1129	34	“	"	PUNCT
ftr-406	1129	35	employment	employment	NOUN
ftr-406	1129	36	of	of	ADP
ftr-406	1129	37	the	the	DET
ftr-406	1129	38	entity	entity	NOUN
ftr-406	1129	39	theory	theory	NOUN
ftr-406	1129	40	of	of	ADP
ftr-406	1129	41	partnerships	partnership	NOUN
ftr-406	1129	42	in	in	ADP
ftr-406	1129	43	this	this	DET
ftr-406	1129	44	facet	facet	NOUN
ftr-406	1129	45	of	of	ADP
ftr-406	1129	46	partnership	partnership	NOUN
ftr-406	1129	47	taxation	taxation	NOUN
ftr-406	1129	48	”	"	PUNCT
ftr-406	1129	49	)	)	PUNCT
ftr-406	1129	50	,	,	PUNCT
ftr-406	1129	51	aff’d	aff’d	VERB
ftr-406	1129	52	,	,	PUNCT
ftr-406	1129	53	539	539	NUM
ftr-406	1129	54	f.2d	f.2d	ADP
ftr-406	1129	55	409	409	NUM
ftr-406	1129	56	(	(	PUNCT
ftr-406	1129	57	5th	5th	ADJ
ftr-406	1129	58	cir	cir	NOUN
ftr-406	1129	59	.	.	PUNCT
ftr-406	1129	60	1976	1976	NUM
ftr-406	1129	61	)	)	PUNCT
ftr-406	1130	1	;	;	PUNCT
ftr-406	1130	2	rev	rev	PROPN
ftr-406	1130	3	.	.	PROPN
ftr-406	1131	1	rul	rul	PROPN
ftr-406	1131	2	.	.	PUNCT
ftr-406	1132	1	81	81	NUM
ftr-406	1132	2	-	-	SYM
ftr-406	1132	3	300	300	NUM
ftr-406	1132	4	,	,	PUNCT
ftr-406	1132	5	1981	1981	NUM
ftr-406	1132	6	-	-	SYM
ftr-406	1132	7	2	2	NUM
ftr-406	1132	8	c.b	c.b	PROPN
ftr-406	1132	9	.	.	PROPN
ftr-406	1132	10	143	143	NUM
ftr-406	1132	11	(	(	PUNCT
ftr-406	1132	12	“	"	PUNCT
ftr-406	1132	13	[	[	X
ftr-406	1132	14	u]nder	u]nder	ADP
ftr-406	1132	15	§	§	PROPN
ftr-406	1132	16	707(c	707(c	PROPN
ftr-406	1132	17	)	)	PUNCT
ftr-406	1132	18	,	,	PUNCT
ftr-406	1132	19	the	the	DET
ftr-406	1132	20	partnership	partnership	NOUN
ftr-406	1132	21	is	be	AUX
ftr-406	1132	22	considered	consider	VERB
ftr-406	1132	23	an	an	DET
ftr-406	1132	24	unrelated	unrelated	ADJ
ftr-406	1132	25	entity	entity	NOUN
ftr-406	1132	26	for	for	ADP
ftr-406	1132	27	purposes	purpose	NOUN
ftr-406	1132	28	of	of	ADP
ftr-406	1132	29	§	§	PROPN
ftr-406	1132	30	§	§	PROPN
ftr-406	1132	31	61	61	NUM
ftr-406	1132	32	and	and	CCONJ
ftr-406	1132	33	162	162	NUM
ftr-406	1132	34	.	.	PUNCT
ftr-406	1132	35	.	.	PUNCT
ftr-406	1132	36	.	.	PUNCT
ftr-406	1132	37	”	"	PUNCT
ftr-406	1133	1	)	)	PUNCT
ftr-406	1133	2	;	;	PUNCT
ftr-406	1133	3	j.	j.	PROPN
ftr-406	1133	4	paul	paul	PROPN
ftr-406	1133	5	jackson	jackson	PROPN
ftr-406	1133	6	,	,	PUNCT
ftr-406	1133	7	et	et	PROPN
ftr-406	1133	8	al	al	PROPN
ftr-406	1133	9	.	.	PROPN
ftr-406	1133	10	,	,	PUNCT
ftr-406	1133	11	supra	supra	PROPN
ftr-406	1133	12	note	note	PROPN
ftr-406	1133	13	44	44	NUM
ftr-406	1133	14	,	,	PUNCT
ftr-406	1133	15	at	at	ADP
ftr-406	1133	16	1201	1201	NUM
ftr-406	1133	17	-	-	SYM
ftr-406	1133	18	02	02	NUM
ftr-406	1133	19	(	(	PUNCT
ftr-406	1133	20	“	"	PUNCT
ftr-406	1133	21	the	the	DET
ftr-406	1133	22	new	new	ADJ
ftr-406	1133	23	law	law	NOUN
ftr-406	1133	24	applies	apply	VERB
ftr-406	1133	25	the	the	DET
ftr-406	1133	26	entity	entity	NOUN
ftr-406	1133	27	concept	concept	NOUN
ftr-406	1133	28	not	not	PART
ftr-406	1133	29	only	only	ADV
ftr-406	1133	30	to	to	ADP
ftr-406	1133	31	a	a	DET
ftr-406	1133	32	partner	partner	NOUN
ftr-406	1133	33	’s	’s	PART
ftr-406	1133	34	transactions	transaction	NOUN
ftr-406	1133	35	with	with	ADP
ftr-406	1133	36	his	his	PRON
ftr-406	1133	37	partnership	partnership	NOUN
ftr-406	1133	38	when	when	SCONJ
ftr-406	1133	39	he	he	PRON
ftr-406	1133	40	is	be	AUX
ftr-406	1133	41	not	not	PART
ftr-406	1133	42	acting	act	VERB
ftr-406	1133	43	in	in	ADP
ftr-406	1133	44	his	his	PRON
ftr-406	1133	45	capacity	capacity	NOUN
ftr-406	1133	46	as	as	ADP
ftr-406	1133	47	a	a	DET
ftr-406	1133	48	partner	partner	NOUN
ftr-406	1133	49	,	,	PUNCT
ftr-406	1133	50	but	but	CCONJ
ftr-406	1133	51	also	also	ADV
ftr-406	1133	52	to	to	PART
ftr-406	1133	53	guaranteed	guarantee	VERB
ftr-406	1133	54	annual	annual	ADJ
ftr-406	1133	55	payments	payment	NOUN
ftr-406	1133	56	of	of	ADP
ftr-406	1133	57	salary	salary	NOUN
ftr-406	1133	58	and	and	CCONJ
ftr-406	1133	59	interest	interest	NOUN
ftr-406	1133	60	.	.	PUNCT
ftr-406	1133	61	”	"	PUNCT
ftr-406	1133	62	)	)	PUNCT
ftr-406	1133	63	.	.	PUNCT
ftr-406	1134	1	our	our	PRON
ftr-406	1134	2	ultimate	ultimate	ADJ
ftr-406	1134	3	conclusion	conclusion	NOUN
ftr-406	1134	4	that	that	SCONJ
ftr-406	1134	5	the	the	DET
ftr-406	1134	6	entity	entity	NOUN
ftr-406	1134	7	theory	theory	NOUN
ftr-406	1134	8	should	should	AUX
ftr-406	1134	9	be	be	AUX
ftr-406	1134	10	applied	apply	VERB
ftr-406	1134	11	in	in	ADP
ftr-406	1134	12	connection	connection	NOUN
ftr-406	1134	13	with	with	ADP
ftr-406	1134	14	in	in	ADP
ftr-406	1134	15	-	-	PUNCT
ftr-406	1134	16	kind	kind	ADJ
ftr-406	1134	17	guaranteed	guarantee	VERB
ftr-406	1134	18	payments	payment	NOUN
ftr-406	1134	19	does	do	AUX
ftr-406	1134	20	not	not	PART
ftr-406	1134	21	rely	rely	VERB
ftr-406	1134	22	on	on	ADP
ftr-406	1134	23	this	this	DET
ftr-406	1134	24	judicial	judicial	ADJ
ftr-406	1134	25	and	and	CCONJ
ftr-406	1134	26	administrative	administrative	ADJ
ftr-406	1134	27	“	"	PUNCT
ftr-406	1134	28	gloss	gloss	NOUN
ftr-406	1134	29	,	,	PUNCT
ftr-406	1134	30	”	"	PUNCT
ftr-406	1134	31	however	however	ADV
ftr-406	1134	32	,	,	PUNCT
ftr-406	1134	33	but	but	CCONJ
ftr-406	1134	34	on	on	ADP
ftr-406	1134	35	the	the	DET
ftr-406	1134	36	legislative	legislative	ADJ
ftr-406	1134	37	enactment	enactment	NOUN
ftr-406	1134	38	of	of	ADP
ftr-406	1134	39	§	§	PROPN
ftr-406	1134	40	707(a)(2)(a	707(a)(2)(a	PROPN
ftr-406	1134	41	)	)	PUNCT
ftr-406	1134	42	.	.	PUNCT
ftr-406	1135	1	see	see	VERB
ftr-406	1135	2	infra	infra	NOUN
ftr-406	1135	3	text	text	NOUN
ftr-406	1135	4	accompanying	accompany	VERB
ftr-406	1135	5	notes	note	NOUN
ftr-406	1135	6	156	156	NUM
ftr-406	1135	7	-	-	SYM
ftr-406	1135	8	62	62	NUM
ftr-406	1135	9	.	.	PUNCT
ftr-406	1136	1	2006	2006	NUM
ftr-406	1136	2	]	]	PUNCT
ftr-406	1136	3	the	the	DET
ftr-406	1136	4	lazarus	lazarus	PROPN
ftr-406	1136	5	effect	effect	NOUN
ftr-406	1136	6	391	391	NUM
ftr-406	1136	7	150	150	NUM
ftr-406	1136	8	.	.	PUNCT
ftr-406	1137	1	this	this	DET
ftr-406	1137	2	concern	concern	NOUN
ftr-406	1137	3	has	have	AUX
ftr-406	1137	4	been	be	AUX
ftr-406	1137	5	noted	note	VERB
ftr-406	1137	6	by	by	ADP
ftr-406	1137	7	others	other	NOUN
ftr-406	1137	8	.	.	PUNCT
ftr-406	1138	1	1	1	NUM
ftr-406	1138	2	mckee	mckee	NOUN
ftr-406	1138	3	,	,	PUNCT
ftr-406	1138	4	nelson	nelson	PROPN
ftr-406	1138	5	&	&	CCONJ
ftr-406	1138	6	whitmire	whitmire	PROPN
ftr-406	1138	7	,	,	PUNCT
ftr-406	1138	8	supra	supra	PROPN
ftr-406	1138	9	note	note	PROPN
ftr-406	1138	10	42	42	NUM
ftr-406	1138	11	,	,	PUNCT
ftr-406	1138	12	at	at	ADP
ftr-406	1138	13	¶	¶	PROPN
ftr-406	1138	14	13.03[5	13.03[5	NUM
ftr-406	1138	15	]	]	PUNCT
ftr-406	1138	16	.	.	PUNCT
ftr-406	1139	1	of	of	ADP
ftr-406	1139	2	course	course	NOUN
ftr-406	1139	3	,	,	PUNCT
ftr-406	1139	4	the	the	DET
ftr-406	1139	5	results	result	NOUN
ftr-406	1139	6	under	under	ADP
ftr-406	1139	7	kahn	kahn	PROPN
ftr-406	1139	8	and	and	CCONJ
ftr-406	1139	9	cuenin	cuenin	PROPN
ftr-406	1139	10	’s	’s	PART
ftr-406	1139	11	proposal	proposal	NOUN
ftr-406	1139	12	,	,	PUNCT
ftr-406	1139	13	the	the	DET
ftr-406	1139	14	modified	modify	VERB
ftr-406	1139	15	aggregate	aggregate	NOUN
ftr-406	1139	16	approach	approach	NOUN
ftr-406	1139	17	developed	develop	VERB
ftr-406	1139	18	above	above	ADV
ftr-406	1139	19	,	,	PUNCT
ftr-406	1139	20	and	and	CCONJ
ftr-406	1139	21	the	the	DET
ftr-406	1139	22	entity	entity	NOUN
ftr-406	1139	23	approach	approach	NOUN
ftr-406	1139	24	that	that	PRON
ftr-406	1139	25	we	we	PRON
ftr-406	1139	26	advocate	advocate	VERB
ftr-406	1139	27	differ	differ	VERB
ftr-406	1139	28	with	with	ADP
ftr-406	1139	29	respect	respect	NOUN
ftr-406	1139	30	to	to	ADP
ftr-406	1139	31	both	both	PRON
ftr-406	1139	32	the	the	DET
ftr-406	1139	33	timing	timing	NOUN
ftr-406	1139	34	and	and	CCONJ
ftr-406	1139	35	potentially	potentially	ADV
ftr-406	1139	36	the	the	DET
ftr-406	1139	37	character	character	NOUN
ftr-406	1139	38	of	of	ADP
ftr-406	1139	39	any	any	DET
ftr-406	1139	40	resulting	result	VERB
ftr-406	1139	41	income	income	NOUN
ftr-406	1139	42	,	,	PUNCT
ftr-406	1139	43	gain	gain	NOUN
ftr-406	1139	44	,	,	PUNCT
ftr-406	1139	45	deduction	deduction	NOUN
ftr-406	1139	46	,	,	PUNCT
ftr-406	1139	47	or	or	CCONJ
ftr-406	1139	48	loss	loss	NOUN
ftr-406	1139	49	.	.	PUNCT
ftr-406	1140	1	the	the	DET
ftr-406	1140	2	results	result	NOUN
ftr-406	1140	3	are	be	AUX
ftr-406	1140	4	summarized	summarize	VERB
ftr-406	1140	5	below	below	ADP
ftr-406	1140	6	.	.	PUNCT
ftr-406	1141	1	kahn	kahn	PROPN
ftr-406	1141	2	and	and	CCONJ
ftr-406	1141	3	cuenin	cuenin	PROPN
ftr-406	1141	4	’s	’s	PART
ftr-406	1141	5	approach	approach	NOUN
ftr-406	1141	6	year	year	NOUN
ftr-406	1141	7	1	1	NUM
ftr-406	1141	8	tax	tax	NOUN
ftr-406	1141	9	implications	implication	NOUN
ftr-406	1141	10	for	for	ADP
ftr-406	1141	11	a	a	DET
ftr-406	1141	12	$	$	SYM
ftr-406	1141	13	30,000	30,000	NUM
ftr-406	1141	14	guaranteed	guarantee	VERB
ftr-406	1141	15	payment	payment	NOUN
ftr-406	1141	16	–	–	PUNCT
ftr-406	1141	17	ordinary	ordinary	ADJ
ftr-406	1141	18	income	income	NOUN
ftr-406	1141	19	(	(	PUNCT
ftr-406	1141	20	$	$	SYM
ftr-406	1141	21	10,000	10,000	NUM
ftr-406	1141	22	)	)	PUNCT
ftr-406	1141	23	deduction	deduction	NOUN
ftr-406	1141	24	future	future	ADJ
ftr-406	1141	25	tax	tax	NOUN
ftr-406	1141	26	implications	implication	NOUN
ftr-406	1141	27	for	for	ADP
ftr-406	1141	28	a	a	DET
ftr-406	1141	29	$	$	SYM
ftr-406	1141	30	10,000	10,000	NUM
ftr-406	1141	31	gain	gain	NOUN
ftr-406	1141	32	inherent	inherent	ADJ
ftr-406	1141	33	in	in	ADP
ftr-406	1141	34	partnership	partnership	NOUN
ftr-406	1141	35	interest	interest	NOUN
ftr-406	1141	36	$	$	SYM
ftr-406	1141	37	0	0	NUM
ftr-406	1141	38	no	no	DET
ftr-406	1141	39	gain	gain	NOUN
ftr-406	1141	40	or	or	CCONJ
ftr-406	1141	41	loss	loss	NOUN
ftr-406	1141	42	in	in	ADP
ftr-406	1141	43	land	land	NOUN
ftr-406	1141	44	2	2	NUM
ftr-406	1141	45	modified	modify	VERB
ftr-406	1141	46	aggregate	aggregate	NOUN
ftr-406	1141	47	approach	approach	NOUN
ftr-406	1141	48	year	year	NOUN
ftr-406	1141	49	1	1	NUM
ftr-406	1141	50	tax	tax	NOUN
ftr-406	1141	51	implications	implication	NOUN
ftr-406	1141	52	for	for	ADP
ftr-406	1141	53	a	a	DET
ftr-406	1141	54	$	$	SYM
ftr-406	1141	55	30,000	30,000	NUM
ftr-406	1141	56	guaranteed	guarantee	VERB
ftr-406	1141	57	payment	payment	NOUN
ftr-406	1141	58	–	–	PUNCT
ftr-406	1141	59	ordinary	ordinary	ADJ
ftr-406	1141	60	income	income	NOUN
ftr-406	1141	61	(	(	PUNCT
ftr-406	1141	62	$	$	SYM
ftr-406	1141	63	10,000	10,000	NUM
ftr-406	1141	64	)	)	PUNCT
ftr-406	1141	65	deduction	deduction	NOUN
ftr-406	1141	66	future	future	ADJ
ftr-406	1141	67	tax	tax	NOUN
ftr-406	1141	68	implications	implication	NOUN
ftr-406	1141	69	for	for	ADP
ftr-406	1141	70	a	a	DET
ftr-406	1141	71	(	(	PUNCT
ftr-406	1141	72	$	$	SYM
ftr-406	1141	73	5,000	5,000	NUM
ftr-406	1141	74	)	)	PUNCT
ftr-406	1141	75	loss	loss	NOUN
ftr-406	1141	76	inherent	inherent	ADJ
ftr-406	1141	77	in	in	ADP
ftr-406	1141	78	partnership	partnership	NOUN
ftr-406	1141	79	interest	interest	NOUN
ftr-406	1141	80	$	$	SYM
ftr-406	1141	81	15,000	15,000	NUM
ftr-406	1141	82	gain	gain	VERB
ftr-406	1141	83	inherent	inherent	ADJ
ftr-406	1141	84	in	in	ADP
ftr-406	1141	85	land	land	NOUN
ftr-406	1141	86	2	2	NUM
ftr-406	1141	87	entity	entity	NOUN
ftr-406	1141	88	approach	approach	NOUN
ftr-406	1141	89	year	year	NOUN
ftr-406	1141	90	1	1	NUM
ftr-406	1141	91	tax	tax	NOUN
ftr-406	1141	92	implications	implication	NOUN
ftr-406	1141	93	for	for	ADP
ftr-406	1141	94	a	a	DET
ftr-406	1141	95	$	$	SYM
ftr-406	1141	96	30,000	30,000	NUM
ftr-406	1141	97	guaranteed	guarantee	VERB
ftr-406	1141	98	payment	payment	NOUN
ftr-406	1141	99	–	–	PUNCT
ftr-406	1141	100	ordinary	ordinary	ADJ
ftr-406	1141	101	income	income	NOUN
ftr-406	1141	102	(	(	PUNCT
ftr-406	1141	103	$	$	SYM
ftr-406	1141	104	10,000	10,000	NUM
ftr-406	1141	105	)	)	PUNCT
ftr-406	1141	106	deduction	deduction	NOUN
ftr-406	1141	107	$	$	SYM
ftr-406	1141	108	5,000	5,000	NUM
ftr-406	1141	109	share	share	NOUN
ftr-406	1141	110	of	of	ADP
ftr-406	1141	111	gain	gain	NOUN
ftr-406	1141	112	on	on	ADP
ftr-406	1141	113	transfer	transfer	NOUN
ftr-406	1141	114	of	of	ADP
ftr-406	1141	115	land	land	NOUN
ftr-406	1141	116	2	2	NUM
ftr-406	1141	117	future	future	ADJ
ftr-406	1141	118	tax	tax	NOUN
ftr-406	1141	119	implications	implication	NOUN
ftr-406	1141	120	for	for	ADP
ftr-406	1141	121	a	a	DET
ftr-406	1141	122	$	$	SYM
ftr-406	1141	123	5,000	5,000	NUM
ftr-406	1141	124	gain	gain	NOUN
ftr-406	1141	125	inherent	inherent	ADJ
ftr-406	1141	126	in	in	ADP
ftr-406	1141	127	partnership	partnership	NOUN
ftr-406	1141	128	interest	interest	NOUN
ftr-406	1141	129	the	the	DET
ftr-406	1141	130	modified	modify	VERB
ftr-406	1141	131	aggregate	aggregate	NOUN
ftr-406	1141	132	approach	approach	NOUN
ftr-406	1141	133	produces	produce	VERB
ftr-406	1141	134	some	some	DET
ftr-406	1141	135	potentially	potentially	ADV
ftr-406	1141	136	troubling	troubling	ADJ
ftr-406	1141	137	results	result	NOUN
ftr-406	1141	138	.	.	PUNCT
ftr-406	1142	1	first	first	ADV
ftr-406	1142	2	,	,	PUNCT
ftr-406	1142	3	the	the	DET
ftr-406	1142	4	recipient	recipient	NOUN
ftr-406	1142	5	partner	partner	NOUN
ftr-406	1142	6	receives	receive	VERB
ftr-406	1142	7	a	a	DET
ftr-406	1142	8	carryover	carryover	NOUN
ftr-406	1142	9	basis	basis	NOUN
ftr-406	1142	10	in	in	ADP
ftr-406	1142	11	the	the	DET
ftr-406	1142	12	transferred	transfer	VERB
ftr-406	1142	13	property	property	NOUN
ftr-406	1142	14	despite	despite	SCONJ
ftr-406	1142	15	the	the	DET
ftr-406	1142	16	fact	fact	NOUN
ftr-406	1142	17	that	that	SCONJ
ftr-406	1142	18	she	she	PRON
ftr-406	1142	19	was	be	AUX
ftr-406	1142	20	taxed	tax	VERB
ftr-406	1142	21	on	on	ADP
ftr-406	1142	22	the	the	DET
ftr-406	1142	23	full	full	ADJ
ftr-406	1142	24	fair	fair	ADJ
ftr-406	1142	25	market	market	NOUN
ftr-406	1142	26	value	value	NOUN
ftr-406	1142	27	of	of	ADP
ftr-406	1142	28	the	the	DET
ftr-406	1142	29	property	property	NOUN
ftr-406	1142	30	.	.	PUNCT
ftr-406	1143	1	as	as	ADP
ftr-406	1143	2	a	a	DET
ftr-406	1143	3	result	result	NOUN
ftr-406	1143	4	,	,	PUNCT
ftr-406	1143	5	she	she	PRON
ftr-406	1143	6	would	would	AUX
ftr-406	1143	7	realize	realize	VERB
ftr-406	1143	8	additional	additional	ADJ
ftr-406	1143	9	income	income	NOUN
ftr-406	1143	10	on	on	ADP
ftr-406	1143	11	a	a	DET
ftr-406	1143	12	subsequent	subsequent	ADJ
ftr-406	1143	13	disposition	disposition	NOUN
ftr-406	1143	14	of	of	ADP
ftr-406	1143	15	the	the	DET
ftr-406	1143	16	property	property	NOUN
ftr-406	1143	17	.	.	PUNCT
ftr-406	1144	1	however	however	ADV
ftr-406	1144	2	,	,	PUNCT
ftr-406	1144	3	this	this	DET
ftr-406	1144	4	objection	objection	NOUN
ftr-406	1144	5	becomes150	becomes150	PROPN
ftr-406	1144	6	questionable	questionable	ADJ
ftr-406	1144	7	if	if	SCONJ
ftr-406	1144	8	the	the	DET
ftr-406	1144	9	partner	partner	NOUN
ftr-406	1144	10	is	be	AUX
ftr-406	1144	11	viewed	view	VERB
ftr-406	1144	12	as	as	ADP
ftr-406	1144	13	taxed	tax	VERB
ftr-406	1144	14	on	on	ADP
ftr-406	1144	15	the	the	DET
ftr-406	1144	16	full	full	ADJ
ftr-406	1144	17	fair	fair	ADJ
ftr-406	1144	18	market	market	NOUN
ftr-406	1144	19	value	value	NOUN
ftr-406	1144	20	of	of	ADP
ftr-406	1144	21	the	the	DET
ftr-406	1144	22	services	service	NOUN
ftr-406	1144	23	rendered	render	VERB
ftr-406	1144	24	and	and	CCONJ
ftr-406	1144	25	not	not	PART
ftr-406	1144	26	on	on	ADP
ftr-406	1144	27	the	the	DET
ftr-406	1144	28	full	full	ADJ
ftr-406	1144	29	fair	fair	ADJ
ftr-406	1144	30	market	market	NOUN
ftr-406	1144	31	value	value	NOUN
ftr-406	1144	32	of	of	ADP
ftr-406	1144	33	the	the	DET
ftr-406	1144	34	property	property	NOUN
ftr-406	1144	35	ultimately	ultimately	ADV
ftr-406	1144	36	transferred	transfer	VERB
ftr-406	1144	37	.	.	PUNCT
ftr-406	1145	1	in	in	ADP
ftr-406	1145	2	other	other	ADJ
ftr-406	1145	3	words	word	NOUN
ftr-406	1145	4	,	,	PUNCT
ftr-406	1145	5	the	the	DET
ftr-406	1145	6	partner	partner	NOUN
ftr-406	1145	7	(	(	PUNCT
ftr-406	1145	8	as	as	ADP
ftr-406	1145	9	a	a	DET
ftr-406	1145	10	provider	provider	NOUN
ftr-406	1145	11	of	of	ADP
ftr-406	1145	12	services	service	NOUN
ftr-406	1145	13	)	)	PUNCT
ftr-406	1145	14	should	should	AUX
ftr-406	1145	15	be	be	AUX
ftr-406	1145	16	viewed	view	VERB
ftr-406	1145	17	as	as	ADP
ftr-406	1145	18	the	the	DET
ftr-406	1145	19	recipient	recipient	NOUN
ftr-406	1145	20	of	of	ADP
ftr-406	1145	21	cash	cash	NOUN
ftr-406	1145	22	from	from	ADP
ftr-406	1145	23	the	the	DET
ftr-406	1145	24	partnership	partnership	NOUN
ftr-406	1145	25	in	in	ADP
ftr-406	1145	26	return	return	NOUN
ftr-406	1145	27	for	for	ADP
ftr-406	1145	28	the	the	DET
ftr-406	1145	29	services	service	NOUN
ftr-406	1145	30	rendered	render	VERB
ftr-406	1145	31	,	,	PUNCT
ftr-406	1145	32	which	which	PRON
ftr-406	1145	33	the	the	DET
ftr-406	1145	34	partner	partner	NOUN
ftr-406	1145	35	(	(	PUNCT
ftr-406	1145	36	as	as	ADP
ftr-406	1145	37	a	a	DET
ftr-406	1145	38	partner	partner	NOUN
ftr-406	1145	39	)	)	PUNCT
ftr-406	1145	40	immediately	immediately	ADV
ftr-406	1145	41	reconveys	reconvey	VERB
ftr-406	1145	42	392	392	NUM
ftr-406	1145	43	florida	florida	PROPN
ftr-406	1145	44	tax	tax	NOUN
ftr-406	1145	45	review	review	NOUN
ftr-406	1146	1	[	[	X
ftr-406	1146	2	v0l.7:6	v0l.7:6	PROPN
ftr-406	1146	3	151	151	NUM
ftr-406	1146	4	.	.	PUNCT
ftr-406	1147	1	we	we	PRON
ftr-406	1147	2	acknowledge	acknowledge	VERB
ftr-406	1147	3	that	that	SCONJ
ftr-406	1147	4	this	this	DET
ftr-406	1147	5	response	response	NOUN
ftr-406	1147	6	raises	raise	VERB
ftr-406	1147	7	the	the	DET
ftr-406	1147	8	difficulty	difficulty	NOUN
ftr-406	1147	9	of	of	ADP
ftr-406	1147	10	how	how	SCONJ
ftr-406	1147	11	a	a	DET
ftr-406	1147	12	partner	partner	NOUN
ftr-406	1147	13	performing	perform	VERB
ftr-406	1147	14	such	such	ADJ
ftr-406	1147	15	services	service	NOUN
ftr-406	1147	16	is	be	AUX
ftr-406	1147	17	acting	act	VERB
ftr-406	1147	18	,	,	PUNCT
ftr-406	1147	19	not	not	PART
ftr-406	1147	20	as	as	ADP
ftr-406	1147	21	a	a	DET
ftr-406	1147	22	partner	partner	NOUN
ftr-406	1147	23	,	,	PUNCT
ftr-406	1147	24	but	but	CCONJ
ftr-406	1147	25	as	as	ADP
ftr-406	1147	26	a	a	DET
ftr-406	1147	27	third	third	ADJ
ftr-406	1147	28	-	-	PUNCT
ftr-406	1147	29	party	party	NOUN
ftr-406	1147	30	provider	provider	NOUN
ftr-406	1147	31	of	of	ADP
ftr-406	1147	32	services	service	NOUN
ftr-406	1147	33	if	if	SCONJ
ftr-406	1147	34	§	§	PROPN
ftr-406	1147	35	707(c	707(c	PROPN
ftr-406	1147	36	)	)	PUNCT
ftr-406	1147	37	applies	apply	VERB
ftr-406	1147	38	only	only	ADV
ftr-406	1147	39	when	when	SCONJ
ftr-406	1147	40	the	the	DET
ftr-406	1147	41	partner	partner	NOUN
ftr-406	1147	42	is	be	AUX
ftr-406	1147	43	acting	act	VERB
ftr-406	1147	44	in	in	ADP
ftr-406	1147	45	the	the	DET
ftr-406	1147	46	capacity	capacity	NOUN
ftr-406	1147	47	of	of	ADP
ftr-406	1147	48	a	a	DET
ftr-406	1147	49	partner	partner	NOUN
ftr-406	1147	50	.	.	PUNCT
ftr-406	1148	1	that	that	DET
ftr-406	1148	2	difficulty	difficulty	NOUN
ftr-406	1148	3	,	,	PUNCT
ftr-406	1148	4	however	however	ADV
ftr-406	1148	5	,	,	PUNCT
ftr-406	1148	6	is	be	AUX
ftr-406	1148	7	a	a	DET
ftr-406	1148	8	result	result	NOUN
ftr-406	1148	9	of	of	ADP
ftr-406	1148	10	the	the	DET
ftr-406	1148	11	legislative	legislative	ADJ
ftr-406	1148	12	shift	shift	NOUN
ftr-406	1148	13	in	in	ADP
ftr-406	1148	14	the	the	DET
ftr-406	1148	15	definition	definition	NOUN
ftr-406	1148	16	of	of	ADP
ftr-406	1148	17	capacity	capacity	NOUN
ftr-406	1148	18	under	under	ADP
ftr-406	1148	19	§	§	PROPN
ftr-406	1148	20	707(a)(2)(a	707(a)(2)(a	PROPN
ftr-406	1148	21	)	)	PUNCT
ftr-406	1148	22	without	without	ADP
ftr-406	1148	23	a	a	DET
ftr-406	1148	24	full	full	ADJ
ftr-406	1148	25	appreciation	appreciation	NOUN
ftr-406	1148	26	of	of	ADP
ftr-406	1148	27	its	its	PRON
ftr-406	1148	28	implications	implication	NOUN
ftr-406	1148	29	for	for	ADP
ftr-406	1148	30	guaranteed	guarantee	VERB
ftr-406	1148	31	payments	payment	NOUN
ftr-406	1148	32	under	under	ADP
ftr-406	1148	33	§	§	PROPN
ftr-406	1148	34	707(c	707(c	PROPN
ftr-406	1148	35	)	)	PUNCT
ftr-406	1148	36	.	.	PUNCT
ftr-406	1149	1	152	152	NUM
ftr-406	1149	2	.	.	PUNCT
ftr-406	1150	1	such	such	DET
ftr-406	1150	2	an	an	DET
ftr-406	1150	3	interpretation	interpretation	NOUN
ftr-406	1150	4	is	be	AUX
ftr-406	1150	5	not	not	PART
ftr-406	1150	6	consistent	consistent	ADJ
ftr-406	1150	7	with	with	ADP
ftr-406	1150	8	the	the	DET
ftr-406	1150	9	capacity	capacity	NOUN
ftr-406	1150	10	analysis	analysis	NOUN
ftr-406	1150	11	of	of	ADP
ftr-406	1150	12	§	§	PROPN
ftr-406	1150	13	707(a)(2)(a	707(a)(2)(a	NUM
ftr-406	1150	14	)	)	PUNCT
ftr-406	1150	15	,	,	PUNCT
ftr-406	1150	16	however	however	ADV
ftr-406	1150	17	,	,	PUNCT
ftr-406	1150	18	which	which	PRON
ftr-406	1150	19	views	view	VERB
ftr-406	1150	20	the	the	DET
ftr-406	1150	21	rendition	rendition	NOUN
ftr-406	1150	22	of	of	ADP
ftr-406	1150	23	services	service	NOUN
ftr-406	1150	24	,	,	PUNCT
ftr-406	1150	25	the	the	DET
ftr-406	1150	26	allocation	allocation	NOUN
ftr-406	1150	27	of	of	ADP
ftr-406	1150	28	partnership	partnership	NOUN
ftr-406	1150	29	income	income	NOUN
ftr-406	1150	30	,	,	PUNCT
ftr-406	1150	31	and	and	CCONJ
ftr-406	1150	32	the	the	DET
ftr-406	1150	33	distribution	distribution	NOUN
ftr-406	1150	34	of	of	ADP
ftr-406	1150	35	partnership	partnership	NOUN
ftr-406	1150	36	property	property	NOUN
ftr-406	1150	37	in	in	ADP
ftr-406	1150	38	such	such	DET
ftr-406	1150	39	a	a	DET
ftr-406	1150	40	situation	situation	NOUN
ftr-406	1150	41	as	as	ADP
ftr-406	1150	42	all	all	DET
ftr-406	1150	43	parts	part	NOUN
ftr-406	1150	44	of	of	ADP
ftr-406	1150	45	a	a	DET
ftr-406	1150	46	related	related	ADJ
ftr-406	1150	47	transaction	transaction	NOUN
ftr-406	1150	48	to	to	PART
ftr-406	1150	49	be	be	AUX
ftr-406	1150	50	treated	treat	VERB
ftr-406	1150	51	as	as	ADP
ftr-406	1150	52	a	a	DET
ftr-406	1150	53	transaction	transaction	NOUN
ftr-406	1150	54	between	between	ADP
ftr-406	1150	55	the	the	DET
ftr-406	1150	56	partnership	partnership	NOUN
ftr-406	1150	57	and	and	CCONJ
ftr-406	1150	58	a	a	DET
ftr-406	1150	59	non	non	NOUN
ftr-406	1150	60	-	-	NOUN
ftr-406	1150	61	partner	partner	NOUN
ftr-406	1150	62	under	under	ADP
ftr-406	1150	63	§	§	PROPN
ftr-406	1150	64	707(a)(1	707(a)(1	NUM
ftr-406	1150	65	)	)	PUNCT
ftr-406	1150	66	.	.	PUNCT
ftr-406	1151	1	this	this	DET
ftr-406	1151	2	inconsistency	inconsistency	NOUN
ftr-406	1151	3	illustrates	illustrate	VERB
ftr-406	1151	4	the	the	DET
ftr-406	1151	5	irreconcilability	irreconcilability	NOUN
ftr-406	1151	6	of	of	ADP
ftr-406	1151	7	§	§	PROPN
ftr-406	1151	8	§	§	PROPN
ftr-406	1151	9	707(a)(2)(a	707(a)(2)(a	NUM
ftr-406	1151	10	)	)	PUNCT
ftr-406	1151	11	and	and	CCONJ
ftr-406	1151	12	707(c	707(c	PROPN
ftr-406	1151	13	)	)	PUNCT
ftr-406	1151	14	and	and	CCONJ
ftr-406	1151	15	the	the	DET
ftr-406	1151	16	reason	reason	NOUN
ftr-406	1151	17	why	why	SCONJ
ftr-406	1151	18	we	we	PRON
ftr-406	1151	19	called	call	VERB
ftr-406	1151	20	for	for	ADP
ftr-406	1151	21	the	the	DET
ftr-406	1151	22	repeal	repeal	NOUN
ftr-406	1151	23	of	of	ADP
ftr-406	1151	24	§	§	PROPN
ftr-406	1151	25	707(c	707(c	PROPN
ftr-406	1151	26	)	)	PUNCT
ftr-406	1151	27	in	in	ADP
ftr-406	1151	28	our	our	PRON
ftr-406	1151	29	earlier	early	ADJ
ftr-406	1151	30	article	article	NOUN
ftr-406	1151	31	.	.	PUNCT
ftr-406	1152	1	postlewaite	postlewaite	PROPN
ftr-406	1152	2	&	&	CCONJ
ftr-406	1152	3	cameron	cameron	PROPN
ftr-406	1152	4	,	,	PUNCT
ftr-406	1152	5	supra	supra	PROPN
ftr-406	1152	6	note	note	PROPN
ftr-406	1152	7	2	2	NUM
ftr-406	1152	8	,	,	PUNCT
ftr-406	1152	9	at	at	ADP
ftr-406	1152	10	694	694	NUM
ftr-406	1152	11	-	-	SYM
ftr-406	1152	12	96	96	NUM
ftr-406	1152	13	.	.	NOUN
ftr-406	1152	14	153	153	NUM
ftr-406	1152	15	.	.	PUNCT
ftr-406	1153	1	see	see	VERB
ftr-406	1153	2	supra	supra	PROPN
ftr-406	1153	3	text	text	NOUN
ftr-406	1153	4	accompanying	accompanying	ADJ
ftr-406	1153	5	notes	note	NOUN
ftr-406	1153	6	129	129	NUM
ftr-406	1153	7	-	-	SYM
ftr-406	1153	8	30	30	NUM
ftr-406	1153	9	.	.	PUNCT
ftr-406	1154	1	154	154	NUM
ftr-406	1154	2	.	.	PUNCT
ftr-406	1155	1	one	one	NUM
ftr-406	1155	2	is	be	AUX
ftr-406	1155	3	reminded	remind	VERB
ftr-406	1155	4	of	of	ADP
ftr-406	1155	5	jacob	jacob	PROPN
ftr-406	1155	6	rabkin	rabkin	PROPN
ftr-406	1155	7	and	and	CCONJ
ftr-406	1155	8	mark	mark	PROPN
ftr-406	1155	9	johnson	johnson	PROPN
ftr-406	1155	10	’s	’s	PART
ftr-406	1155	11	admonition	admonition	NOUN
ftr-406	1155	12	,	,	PUNCT
ftr-406	1155	13	“	"	PUNCT
ftr-406	1155	14	[	[	X
ftr-406	1155	15	i]f	i]f	ADP
ftr-406	1155	16	it	it	PRON
ftr-406	1155	17	were	be	AUX
ftr-406	1155	18	a	a	DET
ftr-406	1155	19	matter	matter	NOUN
ftr-406	1155	20	of	of	ADP
ftr-406	1155	21	redrafting	redrafte	VERB
ftr-406	1155	22	the	the	DET
ftr-406	1155	23	partnership	partnership	NOUN
ftr-406	1155	24	tax	tax	NOUN
ftr-406	1155	25	law	law	NOUN
ftr-406	1155	26	,	,	PUNCT
ftr-406	1155	27	perhaps	perhaps	ADV
ftr-406	1155	28	as	as	ADP
ftr-406	1155	29	good	good	ADJ
ftr-406	1155	30	a	a	DET
ftr-406	1155	31	case	case	NOUN
ftr-406	1155	32	can	can	AUX
ftr-406	1155	33	be	be	AUX
ftr-406	1155	34	made	make	VERB
ftr-406	1155	35	for	for	ADP
ftr-406	1155	36	one	one	NUM
ftr-406	1155	37	theory	theory	NOUN
ftr-406	1155	38	as	as	ADP
ftr-406	1155	39	the	the	DET
ftr-406	1155	40	other	other	ADJ
ftr-406	1155	41	.	.	PUNCT
ftr-406	1156	1	one	one	NUM
ftr-406	1156	2	of	of	ADP
ftr-406	1156	3	them	they	PRON
ftr-406	1156	4	,	,	PUNCT
ftr-406	1156	5	however	however	ADV
ftr-406	1156	6	,	,	PUNCT
ftr-406	1156	7	must	must	AUX
ftr-406	1156	8	be	be	AUX
ftr-406	1156	9	consistently	consistently	ADV
ftr-406	1156	10	applied	apply	VERB
ftr-406	1156	11	.	.	PUNCT
ftr-406	1156	12	”	"	PUNCT
ftr-406	1157	1	jacob	jacob	PROPN
ftr-406	1157	2	rabkin	rabkin	PROPN
ftr-406	1157	3	&	&	CCONJ
ftr-406	1157	4	mark	mark	PROPN
ftr-406	1157	5	h.	h.	PROPN
ftr-406	1157	6	johnson	johnson	PROPN
ftr-406	1157	7	,	,	PUNCT
ftr-406	1157	8	“	"	PUNCT
ftr-406	1157	9	the	the	DET
ftr-406	1157	10	partnership	partnership	NOUN
ftr-406	1157	11	under	under	ADP
ftr-406	1157	12	the	the	DET
ftr-406	1157	13	federal	federal	ADJ
ftr-406	1157	14	tax	tax	NOUN
ftr-406	1157	15	law	law	NOUN
ftr-406	1157	16	,	,	PUNCT
ftr-406	1157	17	”	"	PUNCT
ftr-406	1157	18	55	55	NUM
ftr-406	1157	19	harv	harv	NOUN
ftr-406	1157	20	.	.	PUNCT
ftr-406	1158	1	l.	l.	PROPN
ftr-406	1158	2	rev	rev	PROPN
ftr-406	1158	3	.	.	PROPN
ftr-406	1158	4	909	909	NUM
ftr-406	1158	5	,	,	PUNCT
ftr-406	1158	6	949	949	NUM
ftr-406	1158	7	(	(	PUNCT
ftr-406	1158	8	1942	1942	NUM
ftr-406	1158	9	)	)	PUNCT
ftr-406	1158	10	,	,	PUNCT
ftr-406	1158	11	quoted	quote	VERB
ftr-406	1158	12	in	in	ADP
ftr-406	1158	13	mark	mark	PROPN
ftr-406	1158	14	p.	p.	PROPN
ftr-406	1158	15	gergen	gergen	PROPN
ftr-406	1158	16	,	,	PUNCT
ftr-406	1158	17	“	"	PUNCT
ftr-406	1158	18	the	the	DET
ftr-406	1158	19	story	story	NOUN
ftr-406	1158	20	of	of	ADP
ftr-406	1158	21	subchapter	subchapter	NOUN
ftr-406	1158	22	k	k	NOUN
ftr-406	1158	23	”	"	PUNCT
ftr-406	1158	24	in	in	ADP
ftr-406	1158	25	business	business	NOUN
ftr-406	1158	26	tax	tax	NOUN
ftr-406	1158	27	stories	story	NOUN
ftr-406	1158	28	221	221	NUM
ftr-406	1158	29	(	(	PUNCT
ftr-406	1158	30	steven	steven	PROPN
ftr-406	1158	31	a.	a.	PROPN
ftr-406	1158	32	bank	bank	PROPN
ftr-406	1158	33	&	&	CCONJ
ftr-406	1158	34	kirk	kirk	PROPN
ftr-406	1158	35	j.	j.	PROPN
ftr-406	1158	36	stark	stark	PROPN
ftr-406	1158	37	eds	eds	PROPN
ftr-406	1158	38	.	.	PROPN
ftr-406	1158	39	,	,	PUNCT
ftr-406	1158	40	2005	2005	NUM
ftr-406	1158	41	)	)	PUNCT
ftr-406	1158	42	.	.	PUNCT
ftr-406	1159	1	to	to	ADP
ftr-406	1159	2	the	the	DET
ftr-406	1159	3	partnership	partnership	NOUN
ftr-406	1159	4	as	as	ADP
ftr-406	1159	5	a	a	DET
ftr-406	1159	6	contribution	contribution	NOUN
ftr-406	1159	7	of	of	ADP
ftr-406	1159	8	capital	capital	NOUN
ftr-406	1159	9	.	.	PUNCT
ftr-406	1160	1	the	the	DET
ftr-406	1160	2	subsequent	subsequent	ADJ
ftr-406	1160	3	distribution151	distribution151	PROPN
ftr-406	1160	4	of	of	ADP
ftr-406	1160	5	property	property	NOUN
ftr-406	1160	6	in	in	ADP
ftr-406	1160	7	satisfaction	satisfaction	NOUN
ftr-406	1160	8	of	of	ADP
ftr-406	1160	9	the	the	DET
ftr-406	1160	10	guaranteed	guarantee	VERB
ftr-406	1160	11	payment	payment	NOUN
ftr-406	1160	12	is	be	AUX
ftr-406	1160	13	viewed	view	VERB
ftr-406	1160	14	as	as	ADP
ftr-406	1160	15	separate	separate	ADJ
ftr-406	1160	16	and	and	CCONJ
ftr-406	1160	17	independent	independent	ADJ
ftr-406	1160	18	of	of	ADP
ftr-406	1160	19	the	the	DET
ftr-406	1160	20	previous	previous	ADJ
ftr-406	1160	21	rendition	rendition	NOUN
ftr-406	1160	22	of	of	ADP
ftr-406	1160	23	services	service	NOUN
ftr-406	1160	24	.	.	PUNCT
ftr-406	1161	1	the	the	DET
ftr-406	1161	2	partner	partner	NOUN
ftr-406	1161	3	is	be	AUX
ftr-406	1161	4	treated	treat	VERB
ftr-406	1161	5	as	as	ADP
ftr-406	1161	6	acting	act	VERB
ftr-406	1161	7	as	as	ADP
ftr-406	1161	8	a	a	DET
ftr-406	1161	9	third	third	ADJ
ftr-406	1161	10	party	party	NOUN
ftr-406	1161	11	with	with	ADP
ftr-406	1161	12	respect	respect	NOUN
ftr-406	1161	13	to	to	ADP
ftr-406	1161	14	the	the	DET
ftr-406	1161	15	rendition	rendition	NOUN
ftr-406	1161	16	of	of	ADP
ftr-406	1161	17	services	service	NOUN
ftr-406	1161	18	and	and	CCONJ
ftr-406	1161	19	as	as	ADP
ftr-406	1161	20	a	a	DET
ftr-406	1161	21	partner	partner	NOUN
ftr-406	1161	22	with	with	ADP
ftr-406	1161	23	respect	respect	NOUN
ftr-406	1161	24	to	to	ADP
ftr-406	1161	25	the	the	DET
ftr-406	1161	26	distribution	distribution	NOUN
ftr-406	1161	27	of	of	ADP
ftr-406	1161	28	property	property	NOUN
ftr-406	1161	29	.	.	PUNCT
ftr-406	1162	1	such	such	DET
ftr-406	1162	2	an	an	DET
ftr-406	1162	3	approach	approach	NOUN
ftr-406	1162	4	is	be	AUX
ftr-406	1162	5	consistent	consistent	ADJ
ftr-406	1162	6	with	with	ADP
ftr-406	1162	7	the	the	DET
ftr-406	1162	8	statutory	statutory	ADJ
ftr-406	1162	9	language	language	NOUN
ftr-406	1162	10	of	of	ADP
ftr-406	1162	11	section	section	NOUN
ftr-406	1162	12	707(c	707(c	PROPN
ftr-406	1162	13	)	)	PUNCT
ftr-406	1162	14	.	.	PUNCT
ftr-406	1163	1	152	152	NUM
ftr-406	1163	2	the	the	DET
ftr-406	1163	3	modified	modify	VERB
ftr-406	1163	4	aggregate	aggregate	NOUN
ftr-406	1163	5	approach	approach	NOUN
ftr-406	1163	6	also	also	ADV
ftr-406	1163	7	raises	raise	VERB
ftr-406	1163	8	the	the	DET
ftr-406	1163	9	same	same	ADJ
ftr-406	1163	10	problem	problem	NOUN
ftr-406	1163	11	as	as	ADP
ftr-406	1163	12	kahn	kahn	NOUN
ftr-406	1163	13	and	and	CCONJ
ftr-406	1163	14	cuenin	cuenin	PROPN
ftr-406	1163	15	’s	’s	PART
ftr-406	1163	16	approach	approach	NOUN
ftr-406	1163	17	because	because	SCONJ
ftr-406	1163	18	the	the	DET
ftr-406	1163	19	partnership	partnership	NOUN
ftr-406	1163	20	is	be	AUX
ftr-406	1163	21	permitted	permit	VERB
ftr-406	1163	22	a	a	DET
ftr-406	1163	23	deduction	deduction	NOUN
ftr-406	1163	24	equal	equal	ADJ
ftr-406	1163	25	to	to	ADP
ftr-406	1163	26	the	the	DET
ftr-406	1163	27	full	full	ADJ
ftr-406	1163	28	fair	fair	ADJ
ftr-406	1163	29	market	market	NOUN
ftr-406	1163	30	value	value	NOUN
ftr-406	1163	31	of	of	ADP
ftr-406	1163	32	the	the	DET
ftr-406	1163	33	property	property	NOUN
ftr-406	1163	34	transferred	transfer	VERB
ftr-406	1163	35	(	(	PUNCT
ftr-406	1163	36	or	or	CCONJ
ftr-406	1163	37	the	the	DET
ftr-406	1163	38	services	service	NOUN
ftr-406	1163	39	rendered	render	VERB
ftr-406	1163	40	if	if	SCONJ
ftr-406	1163	41	one	one	PRON
ftr-406	1163	42	prefers	prefer	VERB
ftr-406	1163	43	)	)	PUNCT
ftr-406	1163	44	.	.	PUNCT
ftr-406	1164	1	in	in	ADP
ftr-406	1164	2	effect	effect	NOUN
ftr-406	1164	3	,	,	PUNCT
ftr-406	1164	4	the	the	DET
ftr-406	1164	5	partnership	partnership	NOUN
ftr-406	1164	6	can	can	AUX
ftr-406	1164	7	use153	use153	VERB
ftr-406	1164	8	appreciated	appreciated	ADJ
ftr-406	1164	9	property	property	NOUN
ftr-406	1164	10	to	to	PART
ftr-406	1164	11	create	create	VERB
ftr-406	1164	12	deductions	deduction	NOUN
ftr-406	1164	13	equal	equal	ADJ
ftr-406	1164	14	to	to	ADP
ftr-406	1164	15	the	the	DET
ftr-406	1164	16	value	value	NOUN
ftr-406	1164	17	of	of	ADP
ftr-406	1164	18	the	the	DET
ftr-406	1164	19	appreciated	appreciated	ADJ
ftr-406	1164	20	property	property	NOUN
ftr-406	1164	21	involved	involve	VERB
ftr-406	1164	22	without	without	ADP
ftr-406	1164	23	the	the	DET
ftr-406	1164	24	partners	partner	NOUN
ftr-406	1164	25	suffering	suffer	VERB
ftr-406	1164	26	the	the	DET
ftr-406	1164	27	burden	burden	NOUN
ftr-406	1164	28	of	of	ADP
ftr-406	1164	29	the	the	DET
ftr-406	1164	30	corresponding	corresponding	ADJ
ftr-406	1164	31	gain	gain	NOUN
ftr-406	1164	32	recognition	recognition	NOUN
ftr-406	1164	33	until	until	ADP
ftr-406	1164	34	some	some	DET
ftr-406	1164	35	indefinite	indefinite	ADJ
ftr-406	1164	36	time	time	NOUN
ftr-406	1164	37	in	in	ADP
ftr-406	1164	38	the	the	DET
ftr-406	1164	39	future	future	NOUN
ftr-406	1164	40	.	.	PUNCT
ftr-406	1165	1	thus	thus	ADV
ftr-406	1165	2	,	,	PUNCT
ftr-406	1165	3	the	the	DET
ftr-406	1165	4	modified	modify	VERB
ftr-406	1165	5	aggregate	aggregate	NOUN
ftr-406	1165	6	approach	approach	NOUN
ftr-406	1165	7	creates	create	VERB
ftr-406	1165	8	the	the	DET
ftr-406	1165	9	same	same	ADJ
ftr-406	1165	10	opportunities	opportunity	NOUN
ftr-406	1165	11	for	for	ADP
ftr-406	1165	12	tax	tax	NOUN
ftr-406	1165	13	shelter	shelter	NOUN
ftr-406	1165	14	abuses	abuse	NOUN
ftr-406	1165	15	that	that	PRON
ftr-406	1165	16	are	be	AUX
ftr-406	1165	17	created	create	VERB
ftr-406	1165	18	by	by	ADP
ftr-406	1165	19	kahn	kahn	PROPN
ftr-406	1165	20	and	and	CCONJ
ftr-406	1165	21	cuenin	cuenin	PROPN
ftr-406	1165	22	’s	’s	PART
ftr-406	1165	23	approach	approach	NOUN
ftr-406	1165	24	.	.	PUNCT
ftr-406	1166	1	despite	despite	SCONJ
ftr-406	1166	2	the	the	DET
ftr-406	1166	3	potential	potential	ADJ
ftr-406	1166	4	objections	objection	NOUN
ftr-406	1166	5	to	to	ADP
ftr-406	1166	6	each	each	DET
ftr-406	1166	7	approach	approach	NOUN
ftr-406	1166	8	,	,	PUNCT
ftr-406	1166	9	the	the	DET
ftr-406	1166	10	issue	issue	NOUN
ftr-406	1166	11	now	now	ADV
ftr-406	1166	12	is	be	AUX
ftr-406	1166	13	a	a	DET
ftr-406	1166	14	choice	choice	NOUN
ftr-406	1166	15	between	between	ADP
ftr-406	1166	16	,	,	PUNCT
ftr-406	1166	17	not	not	PART
ftr-406	1166	18	two	two	NUM
ftr-406	1166	19	,	,	PUNCT
ftr-406	1166	20	but	but	CCONJ
ftr-406	1166	21	three	three	NUM
ftr-406	1166	22	differing	differ	VERB
ftr-406	1166	23	interpretations	interpretation	NOUN
ftr-406	1166	24	of	of	ADP
ftr-406	1166	25	section	section	NOUN
ftr-406	1166	26	707(c	707(c	PROPN
ftr-406	1166	27	)	)	PUNCT
ftr-406	1166	28	.	.	PUNCT
ftr-406	1167	1	which	which	PRON
ftr-406	1167	2	is	be	AUX
ftr-406	1167	3	the	the	DET
ftr-406	1167	4	proper	proper	ADJ
ftr-406	1167	5	approach	approach	NOUN
ftr-406	1167	6	?	?	PUNCT
ftr-406	1168	1	we	we	PRON
ftr-406	1168	2	believe	believe	VERB
ftr-406	1168	3	that	that	SCONJ
ftr-406	1168	4	kahn	kahn	PROPN
ftr-406	1168	5	and	and	CCONJ
ftr-406	1168	6	cuenin	cuenin	PROPN
ftr-406	1168	7	’s	’s	PART
ftr-406	1168	8	proposal	proposal	NOUN
ftr-406	1168	9	is	be	AUX
ftr-406	1168	10	the	the	DET
ftr-406	1168	11	least	least	ADV
ftr-406	1168	12	acceptable	acceptable	ADJ
ftr-406	1168	13	.	.	PUNCT
ftr-406	1169	1	it	it	PRON
ftr-406	1169	2	is	be	AUX
ftr-406	1169	3	least	least	ADV
ftr-406	1169	4	consistent	consistent	ADJ
ftr-406	1169	5	with	with	ADP
ftr-406	1169	6	the	the	DET
ftr-406	1169	7	statutory	statutory	ADJ
ftr-406	1169	8	language	language	NOUN
ftr-406	1169	9	and	and	CCONJ
ftr-406	1169	10	combines	combine	VERB
ftr-406	1169	11	both	both	PRON
ftr-406	1169	12	entity	entity	NOUN
ftr-406	1169	13	and	and	CCONJ
ftr-406	1169	14	aggregate	aggregate	ADJ
ftr-406	1169	15	concepts	concept	NOUN
ftr-406	1169	16	in	in	ADP
ftr-406	1169	17	a	a	DET
ftr-406	1169	18	manner	manner	NOUN
ftr-406	1169	19	that	that	PRON
ftr-406	1169	20	creates	create	VERB
ftr-406	1169	21	opportunities	opportunity	NOUN
ftr-406	1169	22	for	for	ADP
ftr-406	1169	23	abuse	abuse	NOUN
ftr-406	1169	24	as	as	SCONJ
ftr-406	1169	25	previously	previously	ADV
ftr-406	1169	26	described	describe	VERB
ftr-406	1169	27	.	.	PUNCT
ftr-406	1170	1	alternatively	alternatively	ADV
ftr-406	1170	2	,	,	PUNCT
ftr-406	1170	3	both	both	PRON
ftr-406	1170	4	the154	the154	NOUN
ftr-406	1170	5	modified	modify	VERB
ftr-406	1170	6	aggregate	aggregate	ADJ
ftr-406	1170	7	approach	approach	NOUN
ftr-406	1170	8	and	and	CCONJ
ftr-406	1170	9	the	the	DET
ftr-406	1170	10	entity	entity	NOUN
ftr-406	1170	11	approach	approach	NOUN
ftr-406	1170	12	can	can	AUX
ftr-406	1170	13	be	be	AUX
ftr-406	1170	14	supported	support	VERB
ftr-406	1170	15	by	by	ADP
ftr-406	1170	16	various	various	ADJ
ftr-406	1170	17	aspects	aspect	NOUN
ftr-406	1170	18	of	of	ADP
ftr-406	1170	19	the	the	DET
ftr-406	1170	20	statutory	statutory	ADJ
ftr-406	1170	21	language	language	NOUN
ftr-406	1170	22	,	,	PUNCT
ftr-406	1170	23	the	the	DET
ftr-406	1170	24	legislative	legislative	ADJ
ftr-406	1170	25	history	history	NOUN
ftr-406	1170	26	,	,	PUNCT
ftr-406	1170	27	and	and	CCONJ
ftr-406	1170	28	the	the	DET
ftr-406	1170	29	regulations	regulation	NOUN
ftr-406	1170	30	surrounding	surround	VERB
ftr-406	1170	31	section	section	NOUN
ftr-406	1170	32	707(c	707(c	PROPN
ftr-406	1170	33	)	)	PUNCT
ftr-406	1170	34	,	,	PUNCT
ftr-406	1170	35	as	as	ADV
ftr-406	1170	36	well	well	ADV
ftr-406	1170	37	as	as	ADP
ftr-406	1170	38	statements	statement	NOUN
ftr-406	1170	39	contained	contain	VERB
ftr-406	1170	40	in	in	ADP
ftr-406	1170	41	2006	2006	NUM
ftr-406	1170	42	]	]	PUNCT
ftr-406	1170	43	the	the	DET
ftr-406	1170	44	lazarus	lazarus	PROPN
ftr-406	1170	45	effect	effect	NOUN
ftr-406	1170	46	393	393	NUM
ftr-406	1170	47	155	155	NUM
ftr-406	1170	48	.	.	PUNCT
ftr-406	1171	1	one	one	NUM
ftr-406	1171	2	commentator	commentator	NOUN
ftr-406	1171	3	acknowledges	acknowledge	VERB
ftr-406	1171	4	that	that	SCONJ
ftr-406	1171	5	the	the	DET
ftr-406	1171	6	modified	modify	VERB
ftr-406	1171	7	aggregate	aggregate	NOUN
ftr-406	1171	8	approach	approach	NOUN
ftr-406	1171	9	produces	produce	VERB
ftr-406	1171	10	the	the	DET
ftr-406	1171	11	proper	proper	ADJ
ftr-406	1171	12	amount	amount	NOUN
ftr-406	1171	13	of	of	ADP
ftr-406	1171	14	income	income	NOUN
ftr-406	1171	15	over	over	ADP
ftr-406	1171	16	the	the	DET
ftr-406	1171	17	life	life	NOUN
ftr-406	1171	18	of	of	ADP
ftr-406	1171	19	the	the	DET
ftr-406	1171	20	partnership	partnership	NOUN
ftr-406	1171	21	for	for	ADP
ftr-406	1171	22	the	the	DET
ftr-406	1171	23	partners	partner	NOUN
ftr-406	1171	24	(	(	PUNCT
ftr-406	1171	25	as	as	SCONJ
ftr-406	1171	26	do	do	AUX
ftr-406	1171	27	the	the	DET
ftr-406	1171	28	other	other	ADJ
ftr-406	1171	29	two	two	NUM
ftr-406	1171	30	methods	method	NOUN
ftr-406	1171	31	)	)	PUNCT
ftr-406	1171	32	but	but	CCONJ
ftr-406	1171	33	results	result	NOUN
ftr-406	1171	34	in	in	ADP
ftr-406	1171	35	timing	timing	NOUN
ftr-406	1171	36	differences	difference	NOUN
ftr-406	1171	37	.	.	PUNCT
ftr-406	1172	1	mckee	mckee	PROPN
ftr-406	1172	2	,	,	PUNCT
ftr-406	1172	3	nelson	nelson	PROPN
ftr-406	1172	4	&	&	CCONJ
ftr-406	1172	5	whitmire	whitmire	PROPN
ftr-406	1172	6	,	,	PUNCT
ftr-406	1172	7	supra	supra	PROPN
ftr-406	1172	8	note	note	PROPN
ftr-406	1172	9	42	42	NUM
ftr-406	1172	10	,	,	PUNCT
ftr-406	1172	11	at	at	ADP
ftr-406	1172	12	¶	¶	PROPN
ftr-406	1172	13	13.03[5	13.03[5	NUM
ftr-406	1172	14	]	]	PUNCT
ftr-406	1172	15	.	.	PUNCT
ftr-406	1173	1	nevertheless	nevertheless	ADV
ftr-406	1173	2	,	,	PUNCT
ftr-406	1173	3	they	they	PRON
ftr-406	1173	4	reject	reject	VERB
ftr-406	1173	5	this	this	DET
ftr-406	1173	6	approach	approach	NOUN
ftr-406	1173	7	as	as	ADP
ftr-406	1173	8	inconsistent	inconsistent	ADJ
ftr-406	1173	9	with	with	ADP
ftr-406	1173	10	the	the	DET
ftr-406	1173	11	language	language	NOUN
ftr-406	1173	12	of	of	ADP
ftr-406	1173	13	§	§	PROPN
ftr-406	1173	14	707(c	707(c	PROPN
ftr-406	1173	15	)	)	PUNCT
ftr-406	1173	16	and	and	CCONJ
ftr-406	1173	17	open	open	ADJ
ftr-406	1173	18	to	to	ADP
ftr-406	1173	19	uncertainty	uncertainty	NOUN
ftr-406	1173	20	and	and	CCONJ
ftr-406	1173	21	complexity	complexity	NOUN
ftr-406	1173	22	when	when	SCONJ
ftr-406	1173	23	applied	apply	VERB
ftr-406	1173	24	in	in	ADP
ftr-406	1173	25	conjunction	conjunction	NOUN
ftr-406	1173	26	with	with	ADP
ftr-406	1173	27	other	other	ADJ
ftr-406	1173	28	sections	section	NOUN
ftr-406	1173	29	of	of	ADP
ftr-406	1173	30	subchapter	subchapter	NOUN
ftr-406	1173	31	k.	k.	PROPN
ftr-406	1173	32	156	156	NUM
ftr-406	1173	33	.	.	PUNCT
ftr-406	1174	1	we	we	PRON
ftr-406	1174	2	apologize	apologize	VERB
ftr-406	1174	3	to	to	ADP
ftr-406	1174	4	the	the	DET
ftr-406	1174	5	readers	reader	NOUN
ftr-406	1174	6	who	who	PRON
ftr-406	1174	7	have	have	AUX
ftr-406	1174	8	followed	follow	VERB
ftr-406	1174	9	our	our	PRON
ftr-406	1174	10	discussion	discussion	NOUN
ftr-406	1174	11	up	up	ADP
ftr-406	1174	12	to	to	ADP
ftr-406	1174	13	this	this	DET
ftr-406	1174	14	point	point	NOUN
ftr-406	1174	15	but	but	CCONJ
ftr-406	1174	16	who	who	PRON
ftr-406	1174	17	are	be	AUX
ftr-406	1174	18	only	only	ADV
ftr-406	1174	19	interested	interested	ADJ
ftr-406	1174	20	in	in	ADP
ftr-406	1174	21	the	the	DET
ftr-406	1174	22	final	final	ADJ
ftr-406	1174	23	answer	answer	NOUN
ftr-406	1174	24	to	to	ADP
ftr-406	1174	25	the	the	DET
ftr-406	1174	26	legal	legal	ADJ
ftr-406	1174	27	question	question	NOUN
ftr-406	1174	28	regarding	regard	VERB
ftr-406	1174	29	the	the	DET
ftr-406	1174	30	proper	proper	ADJ
ftr-406	1174	31	treatment	treatment	NOUN
ftr-406	1174	32	of	of	ADP
ftr-406	1174	33	in	in	ADP
ftr-406	1174	34	-	-	PUNCT
ftr-406	1174	35	kind	kind	NOUN
ftr-406	1174	36	transfers	transfer	NOUN
ftr-406	1174	37	to	to	ADP
ftr-406	1174	38	partners	partner	NOUN
ftr-406	1174	39	for	for	ADP
ftr-406	1174	40	the	the	DET
ftr-406	1174	41	rendition	rendition	NOUN
ftr-406	1174	42	of	of	ADP
ftr-406	1174	43	services	service	NOUN
ftr-406	1174	44	,	,	PUNCT
ftr-406	1174	45	transfers	transfer	NOUN
ftr-406	1174	46	that	that	PRON
ftr-406	1174	47	are	be	AUX
ftr-406	1174	48	typically	typically	ADV
ftr-406	1174	49	,	,	PUNCT
ftr-406	1174	50	albeit	albeit	SCONJ
ftr-406	1174	51	improperly	improperly	ADV
ftr-406	1174	52	,	,	PUNCT
ftr-406	1174	53	referred	refer	VERB
ftr-406	1174	54	to	to	ADP
ftr-406	1174	55	as	as	ADP
ftr-406	1174	56	guaranteed	guarantee	VERB
ftr-406	1174	57	payments	payment	NOUN
ftr-406	1174	58	(	(	PUNCT
ftr-406	1174	59	assuming	assume	VERB
ftr-406	1174	60	that	that	SCONJ
ftr-406	1174	61	the	the	DET
ftr-406	1174	62	term	term	NOUN
ftr-406	1174	63	“	"	PUNCT
ftr-406	1174	64	guaranteed	guarantee	VERB
ftr-406	1174	65	payments	payment	NOUN
ftr-406	1174	66	”	"	PUNCT
ftr-406	1174	67	is	be	AUX
ftr-406	1174	68	reserved	reserve	VERB
ftr-406	1174	69	solely	solely	ADV
ftr-406	1174	70	for	for	ADP
ftr-406	1174	71	payments	payment	NOUN
ftr-406	1174	72	falling	fall	VERB
ftr-406	1174	73	within	within	ADP
ftr-406	1174	74	§	§	PROPN
ftr-406	1174	75	707(c	707(c	PROPN
ftr-406	1174	76	)	)	PUNCT
ftr-406	1174	77	)	)	PUNCT
ftr-406	1174	78	.	.	PUNCT
ftr-406	1175	1	157	157	NUM
ftr-406	1175	2	.	.	X
ftr-406	1175	3	postlewaite	postlewaite	PROPN
ftr-406	1175	4	&	&	CCONJ
ftr-406	1175	5	cameron	cameron	PROPN
ftr-406	1175	6	,	,	PUNCT
ftr-406	1175	7	supra	supra	PROPN
ftr-406	1175	8	note	note	NOUN
ftr-406	1175	9	2	2	NUM
ftr-406	1175	10	.	.	NOUN
ftr-406	1175	11	158	158	NUM
ftr-406	1175	12	.	.	PUNCT
ftr-406	1176	1	see	see	VERB
ftr-406	1176	2	supra	supra	PROPN
ftr-406	1176	3	text	text	NOUN
ftr-406	1176	4	accompanying	accompanying	ADJ
ftr-406	1176	5	notes	note	NOUN
ftr-406	1176	6	31	31	NUM
ftr-406	1176	7	-	-	SYM
ftr-406	1176	8	39	39	NUM
ftr-406	1176	9	.	.	PUNCT
ftr-406	1177	1	judicial	judicial	ADJ
ftr-406	1177	2	decisions	decision	NOUN
ftr-406	1177	3	both	both	CCONJ
ftr-406	1177	4	before	before	ADP
ftr-406	1177	5	and	and	CCONJ
ftr-406	1177	6	after	after	ADP
ftr-406	1177	7	1954	1954	NUM
ftr-406	1177	8	.	.	PUNCT
ftr-406	1178	1	fortunately	fortunately	ADV
ftr-406	1178	2	,	,	PUNCT
ftr-406	1178	3	there	there	PRON
ftr-406	1178	4	is	be	VERB
ftr-406	1178	5	no155	no155	NOUN
ftr-406	1178	6	reason	reason	NOUN
ftr-406	1178	7	to	to	PART
ftr-406	1178	8	debate	debate	VERB
ftr-406	1178	9	the	the	DET
ftr-406	1178	10	question	question	NOUN
ftr-406	1178	11	regarding	regard	VERB
ftr-406	1178	12	the	the	DET
ftr-406	1178	13	application	application	NOUN
ftr-406	1178	14	of	of	ADP
ftr-406	1178	15	the	the	DET
ftr-406	1178	16	modified	modify	VERB
ftr-406	1178	17	aggregate	aggregate	NOUN
ftr-406	1178	18	approach	approach	NOUN
ftr-406	1178	19	or	or	CCONJ
ftr-406	1178	20	the	the	DET
ftr-406	1178	21	entity	entity	NOUN
ftr-406	1178	22	approach	approach	NOUN
ftr-406	1178	23	because	because	SCONJ
ftr-406	1178	24	congress	congress	PROPN
ftr-406	1178	25	resolved	resolve	VERB
ftr-406	1178	26	any	any	DET
ftr-406	1178	27	controversy	controversy	NOUN
ftr-406	1178	28	through	through	ADP
ftr-406	1178	29	the	the	DET
ftr-406	1178	30	enactment	enactment	NOUN
ftr-406	1178	31	of	of	ADP
ftr-406	1178	32	section	section	NOUN
ftr-406	1178	33	707(a)(2	707(a)(2	NUM
ftr-406	1178	34	)	)	PUNCT
ftr-406	1178	35	in	in	ADP
ftr-406	1178	36	1984	1984	NUM
ftr-406	1178	37	.	.	PUNCT
ftr-406	1179	1	g.	g.	VERB
ftr-406	1179	2	the	the	DET
ftr-406	1179	3	application	application	NOUN
ftr-406	1179	4	of	of	ADP
ftr-406	1179	5	section	section	NOUN
ftr-406	1179	6	707(a)(2)156	707(a)(2)156	NOUN
ftr-406	1179	7	although	although	SCONJ
ftr-406	1179	8	we	we	PRON
ftr-406	1179	9	believe	believe	VERB
ftr-406	1179	10	that	that	SCONJ
ftr-406	1179	11	the	the	DET
ftr-406	1179	12	foregoing	forego	VERB
ftr-406	1179	13	discussion	discussion	NOUN
ftr-406	1179	14	more	more	ADV
ftr-406	1179	15	than	than	ADP
ftr-406	1179	16	adequately	adequately	ADV
ftr-406	1179	17	demonstrates	demonstrate	VERB
ftr-406	1179	18	the	the	DET
ftr-406	1179	19	superiority	superiority	NOUN
ftr-406	1179	20	of	of	ADP
ftr-406	1179	21	treating	treat	VERB
ftr-406	1179	22	in	in	ADP
ftr-406	1179	23	-	-	PUNCT
ftr-406	1179	24	kind	kind	ADJ
ftr-406	1179	25	guaranteed	guarantee	VERB
ftr-406	1179	26	payments	payment	NOUN
ftr-406	1179	27	as	as	ADP
ftr-406	1179	28	transfers	transfer	NOUN
ftr-406	1179	29	to	to	ADP
ftr-406	1179	30	a	a	DET
ftr-406	1179	31	third	third	ADJ
ftr-406	1179	32	-	-	PUNCT
ftr-406	1179	33	party	party	NOUN
ftr-406	1179	34	for	for	ADP
ftr-406	1179	35	all	all	DET
ftr-406	1179	36	purposes	purpose	NOUN
ftr-406	1179	37	,	,	PUNCT
ftr-406	1179	38	as	as	SCONJ
ftr-406	1179	39	opposed	oppose	VERB
ftr-406	1179	40	to	to	ADP
ftr-406	1179	41	the	the	DET
ftr-406	1179	42	approach	approach	NOUN
ftr-406	1179	43	advocated	advocate	VERB
ftr-406	1179	44	by	by	ADP
ftr-406	1179	45	kahn	kahn	PROPN
ftr-406	1179	46	and	and	CCONJ
ftr-406	1179	47	cuenin	cuenin	NOUN
ftr-406	1179	48	that	that	PRON
ftr-406	1179	49	treats	treat	VERB
ftr-406	1179	50	in	in	ADP
ftr-406	1179	51	-	-	PUNCT
ftr-406	1179	52	kind	kind	ADJ
ftr-406	1179	53	guaranteed	guarantee	VERB
ftr-406	1179	54	payments	payment	NOUN
ftr-406	1179	55	as	as	ADP
ftr-406	1179	56	a	a	DET
ftr-406	1179	57	distribution	distribution	NOUN
ftr-406	1179	58	of	of	ADP
ftr-406	1179	59	partnership	partnership	NOUN
ftr-406	1179	60	property	property	NOUN
ftr-406	1179	61	for	for	ADP
ftr-406	1179	62	some	some	DET
ftr-406	1179	63	purposes	purpose	NOUN
ftr-406	1179	64	and	and	CCONJ
ftr-406	1179	65	as	as	ADP
ftr-406	1179	66	a	a	DET
ftr-406	1179	67	payment	payment	NOUN
ftr-406	1179	68	to	to	ADP
ftr-406	1179	69	a	a	DET
ftr-406	1179	70	third	third	ADJ
ftr-406	1179	71	-	-	PUNCT
ftr-406	1179	72	party	party	NOUN
ftr-406	1179	73	for	for	ADP
ftr-406	1179	74	other	other	ADJ
ftr-406	1179	75	purposes	purpose	NOUN
ftr-406	1179	76	,	,	PUNCT
ftr-406	1179	77	this	this	DET
ftr-406	1179	78	debate	debate	NOUN
ftr-406	1179	79	is	be	AUX
ftr-406	1179	80	largely	largely	ADV
ftr-406	1179	81	,	,	PUNCT
ftr-406	1179	82	if	if	SCONJ
ftr-406	1179	83	not	not	PART
ftr-406	1179	84	completely	completely	ADV
ftr-406	1179	85	,	,	PUNCT
ftr-406	1179	86	academic	academic	ADJ
ftr-406	1179	87	.	.	PUNCT
ftr-406	1180	1	congress	congress	PROPN
ftr-406	1180	2	addressed	address	VERB
ftr-406	1180	3	and	and	CCONJ
ftr-406	1180	4	resolved	resolve	VERB
ftr-406	1180	5	this	this	DET
ftr-406	1180	6	issue	issue	NOUN
ftr-406	1180	7	through	through	ADP
ftr-406	1180	8	the	the	DET
ftr-406	1180	9	enactment	enactment	NOUN
ftr-406	1180	10	of	of	ADP
ftr-406	1180	11	section	section	NOUN
ftr-406	1180	12	707(a)(2	707(a)(2	NUM
ftr-406	1180	13	)	)	PUNCT
ftr-406	1180	14	as	as	ADP
ftr-406	1180	15	part	part	NOUN
ftr-406	1180	16	of	of	ADP
ftr-406	1180	17	the	the	DET
ftr-406	1180	18	tax	tax	NOUN
ftr-406	1180	19	reform	reform	NOUN
ftr-406	1180	20	act	act	NOUN
ftr-406	1180	21	of	of	ADP
ftr-406	1180	22	1984	1984	NUM
ftr-406	1180	23	.	.	PUNCT
ftr-406	1181	1	as	as	ADP
ftr-406	1181	2	a	a	DET
ftr-406	1181	3	result	result	NOUN
ftr-406	1181	4	of	of	ADP
ftr-406	1181	5	the	the	DET
ftr-406	1181	6	enactment	enactment	NOUN
ftr-406	1181	7	of	of	ADP
ftr-406	1181	8	section	section	NOUN
ftr-406	1181	9	707(a)(2	707(a)(2	NUM
ftr-406	1181	10	)	)	PUNCT
ftr-406	1181	11	,	,	PUNCT
ftr-406	1181	12	congress	congress	PROPN
ftr-406	1181	13	effectively	effectively	ADV
ftr-406	1181	14	repealed	repeal	VERB
ftr-406	1181	15	section	section	NOUN
ftr-406	1181	16	707(c	707(c	PROPN
ftr-406	1181	17	)	)	PUNCT
ftr-406	1181	18	and	and	CCONJ
ftr-406	1181	19	decided	decide	VERB
ftr-406	1181	20	that	that	SCONJ
ftr-406	1181	21	the	the	DET
ftr-406	1181	22	types	type	NOUN
ftr-406	1181	23	of	of	ADP
ftr-406	1181	24	guaranteed	guarantee	VERB
ftr-406	1181	25	payments	payment	NOUN
ftr-406	1181	26	that	that	PRON
ftr-406	1181	27	kahn	kahn	PROPN
ftr-406	1181	28	and	and	CCONJ
ftr-406	1181	29	cuenin	cuenin	PROPN
ftr-406	1181	30	describe	describe	VERB
ftr-406	1181	31	in	in	ADP
ftr-406	1181	32	their	their	PRON
ftr-406	1181	33	article	article	NOUN
ftr-406	1181	34	should	should	AUX
ftr-406	1181	35	be	be	AUX
ftr-406	1181	36	treated	treat	VERB
ftr-406	1181	37	as	as	ADP
ftr-406	1181	38	payments	payment	NOUN
ftr-406	1181	39	to	to	ADP
ftr-406	1181	40	a	a	DET
ftr-406	1181	41	third	third	ADJ
ftr-406	1181	42	party	party	NOUN
ftr-406	1181	43	under	under	ADP
ftr-406	1181	44	section	section	NOUN
ftr-406	1181	45	707(a	707(a	PROPN
ftr-406	1181	46	)	)	PUNCT
ftr-406	1181	47	.	.	PUNCT
ftr-406	1182	1	the	the	DET
ftr-406	1182	2	enactment	enactment	NOUN
ftr-406	1182	3	of	of	ADP
ftr-406	1182	4	section	section	NOUN
ftr-406	1182	5	707(a)(2	707(a)(2	NUM
ftr-406	1182	6	)	)	PUNCT
ftr-406	1182	7	was	be	AUX
ftr-406	1182	8	the	the	DET
ftr-406	1182	9	motivation	motivation	NOUN
ftr-406	1182	10	for	for	ADP
ftr-406	1182	11	our	our	PRON
ftr-406	1182	12	earlier	early	ADJ
ftr-406	1182	13	article	article	NOUN
ftr-406	1182	14	.	.	PUNCT
ftr-406	1183	1	our	our	PRON
ftr-406	1183	2	conclusion	conclusion	NOUN
ftr-406	1183	3	that	that	SCONJ
ftr-406	1183	4	congress	congress	PROPN
ftr-406	1183	5	effectively157	effectively157	PROPN
ftr-406	1183	6	repealed	repeal	VERB
ftr-406	1183	7	section	section	NOUN
ftr-406	1183	8	707(c	707(c	PROPN
ftr-406	1183	9	)	)	PUNCT
ftr-406	1183	10	is	be	AUX
ftr-406	1183	11	applicable	applicable	ADJ
ftr-406	1183	12	to	to	ADP
ftr-406	1183	13	both	both	CCONJ
ftr-406	1183	14	cash	cash	NOUN
ftr-406	1183	15	and	and	CCONJ
ftr-406	1183	16	in	in	ADP
ftr-406	1183	17	-	-	PUNCT
ftr-406	1183	18	kind	kind	ADJ
ftr-406	1183	19	guaranteed	guarantee	VERB
ftr-406	1183	20	payments	payment	NOUN
ftr-406	1183	21	.	.	PUNCT
ftr-406	1184	1	congress	congress	PROPN
ftr-406	1184	2	effectively	effectively	ADV
ftr-406	1184	3	repealed	repeal	VERB
ftr-406	1184	4	section	section	NOUN
ftr-406	1184	5	707(c	707(c	PROPN
ftr-406	1184	6	)	)	PUNCT
ftr-406	1184	7	through	through	ADP
ftr-406	1184	8	its	its	PRON
ftr-406	1184	9	redefinition	redefinition	NOUN
ftr-406	1184	10	of	of	ADP
ftr-406	1184	11	the	the	DET
ftr-406	1184	12	concept	concept	NOUN
ftr-406	1184	13	of	of	ADP
ftr-406	1184	14	capacity	capacity	NOUN
ftr-406	1184	15	under	under	ADP
ftr-406	1184	16	section	section	NOUN
ftr-406	1184	17	707(a	707(a	PROPN
ftr-406	1184	18	)	)	PUNCT
ftr-406	1184	19	.	.	PUNCT
ftr-406	1185	1	as	as	ADP
ftr-406	1185	2	previously	previously	ADV
ftr-406	1185	3	described,158	described,158	VERB
ftr-406	1185	4	section	section	NOUN
ftr-406	1185	5	707(a)(2	707(a)(2	NOUN
ftr-406	1185	6	)	)	PUNCT
ftr-406	1185	7	requires	require	VERB
ftr-406	1185	8	third	third	ADJ
ftr-406	1185	9	-	-	PUNCT
ftr-406	1185	10	party	party	NOUN
ftr-406	1185	11	treatment	treatment	NOUN
ftr-406	1185	12	for	for	ADP
ftr-406	1185	13	any	any	DET
ftr-406	1185	14	partner	partner	NOUN
ftr-406	1185	15	who	who	PRON
ftr-406	1185	16	renders	render	VERB
ftr-406	1185	17	services	service	NOUN
ftr-406	1185	18	or	or	CCONJ
ftr-406	1185	19	transfers	transfer	NOUN
ftr-406	1185	20	property	property	NOUN
ftr-406	1185	21	to	to	ADP
ftr-406	1185	22	a	a	DET
ftr-406	1185	23	partnership	partnership	NOUN
ftr-406	1185	24	and	and	CCONJ
ftr-406	1185	25	who	who	PRON
ftr-406	1185	26	thereafter	thereafter	ADV
ftr-406	1185	27	receives	receive	VERB
ftr-406	1185	28	a	a	DET
ftr-406	1185	29	related	related	ADJ
ftr-406	1185	30	direct	direct	ADJ
ftr-406	1185	31	or	or	CCONJ
ftr-406	1185	32	indirect	indirect	ADJ
ftr-406	1185	33	allocation	allocation	NOUN
ftr-406	1185	34	and	and	CCONJ
ftr-406	1185	35	distribution	distribution	NOUN
ftr-406	1185	36	if	if	SCONJ
ftr-406	1185	37	such	such	ADJ
ftr-406	1185	38	transfers	transfer	NOUN
ftr-406	1185	39	are	be	AUX
ftr-406	1185	40	“	"	PUNCT
ftr-406	1185	41	properly	properly	ADV
ftr-406	1185	42	characterized	characterize	VERB
ftr-406	1185	43	as	as	ADP
ftr-406	1185	44	a	a	DET
ftr-406	1185	45	transaction	transaction	NOUN
ftr-406	1185	46	occurring	occur	VERB
ftr-406	1185	47	between	between	ADP
ftr-406	1185	48	the	the	DET
ftr-406	1185	49	partnership	partnership	NOUN
ftr-406	1185	50	and	and	CCONJ
ftr-406	1185	51	a	a	DET
ftr-406	1185	52	partner	partner	NOUN
ftr-406	1185	53	acting	act	VERB
ftr-406	1185	54	other	other	ADJ
ftr-406	1185	55	than	than	ADP
ftr-406	1185	56	in	in	ADP
ftr-406	1185	57	his	his	PRON
ftr-406	1185	58	capacity	capacity	NOUN
ftr-406	1185	59	as	as	ADP
ftr-406	1185	60	a	a	DET
ftr-406	1185	61	member	member	NOUN
ftr-406	1185	62	of	of	ADP
ftr-406	1185	63	the	the	DET
ftr-406	1185	64	394	394	NUM
ftr-406	1185	65	florida	florida	PROPN
ftr-406	1185	66	tax	tax	NOUN
ftr-406	1185	67	review	review	NOUN
ftr-406	1186	1	[	[	X
ftr-406	1186	2	v0l.7:6	v0l.7:6	NOUN
ftr-406	1186	3	159	159	NUM
ftr-406	1186	4	.	.	PUNCT
ftr-406	1187	1	in	in	ADP
ftr-406	1187	2	the	the	DET
ftr-406	1187	3	context	context	NOUN
ftr-406	1187	4	of	of	ADP
ftr-406	1187	5	guaranteed	guarantee	VERB
ftr-406	1187	6	payments	payment	NOUN
ftr-406	1187	7	,	,	PUNCT
ftr-406	1187	8	the	the	DET
ftr-406	1187	9	“	"	PUNCT
ftr-406	1187	10	related	related	ADJ
ftr-406	1187	11	allocation	allocation	NOUN
ftr-406	1187	12	”	"	PUNCT
ftr-406	1187	13	for	for	ADP
ftr-406	1187	14	purposes	purpose	NOUN
ftr-406	1187	15	of	of	ADP
ftr-406	1187	16	§	§	PROPN
ftr-406	1187	17	707(a)(2	707(a)(2	NUM
ftr-406	1187	18	)	)	PUNCT
ftr-406	1187	19	is	be	AUX
ftr-406	1187	20	the	the	DET
ftr-406	1187	21	allocation	allocation	NOUN
ftr-406	1187	22	of	of	ADP
ftr-406	1187	23	income	income	NOUN
ftr-406	1187	24	attributable	attributable	ADJ
ftr-406	1187	25	to	to	ADP
ftr-406	1187	26	the	the	DET
ftr-406	1187	27	guaranteed	guarantee	VERB
ftr-406	1187	28	payment	payment	NOUN
ftr-406	1187	29	and	and	CCONJ
ftr-406	1187	30	the	the	DET
ftr-406	1187	31	“	"	PUNCT
ftr-406	1187	32	related	related	ADJ
ftr-406	1187	33	distribution	distribution	NOUN
ftr-406	1187	34	”	"	PUNCT
ftr-406	1187	35	is	be	AUX
ftr-406	1187	36	the	the	DET
ftr-406	1187	37	cash	cash	NOUN
ftr-406	1187	38	or	or	CCONJ
ftr-406	1187	39	property	property	NOUN
ftr-406	1187	40	transferred	transfer	VERB
ftr-406	1187	41	by	by	ADP
ftr-406	1187	42	the	the	DET
ftr-406	1187	43	partnership	partnership	NOUN
ftr-406	1187	44	in	in	ADP
ftr-406	1187	45	satisfaction	satisfaction	NOUN
ftr-406	1187	46	of	of	ADP
ftr-406	1187	47	the	the	DET
ftr-406	1187	48	guaranteed	guarantee	VERB
ftr-406	1187	49	payment	payment	NOUN
ftr-406	1187	50	.	.	PUNCT
ftr-406	1188	1	this	this	DET
ftr-406	1188	2	conceptualization	conceptualization	NOUN
ftr-406	1188	3	of	of	ADP
ftr-406	1188	4	guaranteed	guarantee	VERB
ftr-406	1188	5	payments	payment	NOUN
ftr-406	1188	6	as	as	ADP
ftr-406	1188	7	an	an	DET
ftr-406	1188	8	allocation	allocation	NOUN
ftr-406	1188	9	and	and	CCONJ
ftr-406	1188	10	distribution	distribution	NOUN
ftr-406	1188	11	of	of	ADP
ftr-406	1188	12	partnership	partnership	NOUN
ftr-406	1188	13	income	income	NOUN
ftr-406	1188	14	is	be	AUX
ftr-406	1188	15	consistent	consistent	ADJ
ftr-406	1188	16	with	with	ADP
ftr-406	1188	17	the	the	DET
ftr-406	1188	18	modified	modify	VERB
ftr-406	1188	19	aggregate	aggregate	NOUN
ftr-406	1188	20	approach	approach	NOUN
ftr-406	1188	21	described	describe	VERB
ftr-406	1188	22	above	above	ADV
ftr-406	1188	23	.	.	PUNCT
ftr-406	1189	1	160	160	NUM
ftr-406	1189	2	.	.	PUNCT
ftr-406	1190	1	s.	s.	PROPN
ftr-406	1190	2	rep	rep	PROPN
ftr-406	1190	3	.	.	PROPN
ftr-406	1190	4	no	no	INTJ
ftr-406	1190	5	.	.	NOUN
ftr-406	1191	1	98	98	NUM
ftr-406	1191	2	-	-	SYM
ftr-406	1191	3	169	169	NUM
ftr-406	1191	4	,	,	PUNCT
ftr-406	1191	5	at	at	ADP
ftr-406	1191	6	227	227	NUM
ftr-406	1191	7	(	(	PUNCT
ftr-406	1191	8	1984	1984	NUM
ftr-406	1191	9	)	)	PUNCT
ftr-406	1191	10	;	;	PUNCT
ftr-406	1191	11	regs	reg	NOUN
ftr-406	1191	12	.	.	PUNCT
ftr-406	1192	1	§	§	PROPN
ftr-406	1192	2	§	§	PROPN
ftr-406	1192	3	1.707	1.707	NUM
ftr-406	1192	4	-	-	SYM
ftr-406	1192	5	3	3	NUM
ftr-406	1192	6	,	,	PUNCT
ftr-406	1192	7	1.707	1.707	NUM
ftr-406	1192	8	-	-	SYM
ftr-406	1192	9	4	4	NUM
ftr-406	1192	10	,	,	PUNCT
ftr-406	1192	11	1.707	1.707	NUM
ftr-406	1192	12	-	-	SYM
ftr-406	1192	13	5	5	NUM
ftr-406	1192	14	,	,	PUNCT
ftr-406	1192	15	and	and	CCONJ
ftr-406	1192	16	1.707	1.707	NUM
ftr-406	1192	17	-	-	SYM
ftr-406	1192	18	6	6	NUM
ftr-406	1192	19	.	.	PUNCT
ftr-406	1193	1	see	see	VERB
ftr-406	1193	2	also	also	ADV
ftr-406	1193	3	staff	staff	NOUN
ftr-406	1193	4	of	of	ADP
ftr-406	1193	5	the	the	DET
ftr-406	1193	6	joint	joint	ADJ
ftr-406	1193	7	comm	comm	NOUN
ftr-406	1193	8	.	.	PUNCT
ftr-406	1194	1	on	on	ADP
ftr-406	1194	2	tax’n	tax’n	NUM
ftr-406	1194	3	,	,	PUNCT
ftr-406	1194	4	general	general	ADJ
ftr-406	1194	5	explanation	explanation	NOUN
ftr-406	1194	6	of	of	ADP
ftr-406	1194	7	h.r	h.r	PROPN
ftr-406	1194	8	.	.	PROPN
ftr-406	1194	9	4170	4170	NUM
ftr-406	1194	10	,	,	PUNCT
ftr-406	1194	11	227	227	NUM
ftr-406	1194	12	-	-	SYM
ftr-406	1194	13	28	28	NUM
ftr-406	1194	14	(	(	PUNCT
ftr-406	1194	15	1984	1984	NUM
ftr-406	1194	16	)	)	PUNCT
ftr-406	1194	17	.	.	PUNCT
ftr-406	1195	1	161	161	NUM
ftr-406	1195	2	.	.	PUNCT
ftr-406	1196	1	the	the	DET
ftr-406	1196	2	congressional	congressional	ADJ
ftr-406	1196	3	reversal	reversal	NOUN
ftr-406	1196	4	of	of	ADP
ftr-406	1196	5	the	the	DET
ftr-406	1196	6	conclusion	conclusion	NOUN
ftr-406	1196	7	in	in	ADP
ftr-406	1196	8	revenue	revenue	NOUN
ftr-406	1196	9	ruling	rule	VERB
ftr-406	1196	10	81	81	NUM
ftr-406	1196	11	-	-	SYM
ftr-406	1196	12	300	300	NUM
ftr-406	1196	13	,	,	PUNCT
ftr-406	1196	14	1981	1981	NUM
ftr-406	1196	15	-	-	SYM
ftr-406	1196	16	2	2	NUM
ftr-406	1196	17	c.b	c.b	PROPN
ftr-406	1196	18	.	.	PROPN
ftr-406	1196	19	143	143	NUM
ftr-406	1196	20	,	,	PUNCT
ftr-406	1196	21	that	that	SCONJ
ftr-406	1196	22	fees	fee	NOUN
ftr-406	1196	23	for	for	ADP
ftr-406	1196	24	managerial	managerial	ADJ
ftr-406	1196	25	services	service	NOUN
ftr-406	1196	26	based	base	VERB
ftr-406	1196	27	on	on	ADP
ftr-406	1196	28	the	the	DET
ftr-406	1196	29	gross	gross	ADJ
ftr-406	1196	30	rentals	rental	NOUN
ftr-406	1196	31	of	of	ADP
ftr-406	1196	32	the	the	DET
ftr-406	1196	33	partnership	partnership	NOUN
ftr-406	1196	34	should	should	AUX
ftr-406	1196	35	be	be	AUX
ftr-406	1196	36	treated	treat	VERB
ftr-406	1196	37	as	as	ADP
ftr-406	1196	38	payments	payment	NOUN
ftr-406	1196	39	under	under	ADP
ftr-406	1196	40	§	§	PROPN
ftr-406	1196	41	707(a	707(a	PROPN
ftr-406	1196	42	)	)	PUNCT
ftr-406	1196	43	,	,	PUNCT
ftr-406	1196	44	rather	rather	ADV
ftr-406	1196	45	than	than	ADP
ftr-406	1196	46	§	§	PROPN
ftr-406	1196	47	707(c	707(c	PROPN
ftr-406	1196	48	)	)	PUNCT
ftr-406	1196	49	,	,	PUNCT
ftr-406	1196	50	illustrates	illustrate	VERB
ftr-406	1196	51	the	the	DET
ftr-406	1196	52	dramatic	dramatic	ADJ
ftr-406	1196	53	effect	effect	NOUN
ftr-406	1196	54	of	of	ADP
ftr-406	1196	55	the	the	DET
ftr-406	1196	56	enactment	enactment	NOUN
ftr-406	1196	57	of	of	ADP
ftr-406	1196	58	§	§	PROPN
ftr-406	1196	59	707(a)(2	707(a)(2	PROPN
ftr-406	1196	60	)	)	PUNCT
ftr-406	1196	61	.	.	PUNCT
ftr-406	1197	1	s.	s.	PROPN
ftr-406	1197	2	rep	rep	PROPN
ftr-406	1197	3	.	.	PROPN
ftr-406	1197	4	no	no	INTJ
ftr-406	1197	5	.	.	NOUN
ftr-406	1198	1	98	98	NUM
ftr-406	1198	2	-	-	SYM
ftr-406	1198	3	169	169	NUM
ftr-406	1198	4	,	,	PUNCT
ftr-406	1198	5	at	at	ADP
ftr-406	1198	6	230	230	NUM
ftr-406	1198	7	(	(	PUNCT
ftr-406	1198	8	1984	1984	NUM
ftr-406	1198	9	)	)	PUNCT
ftr-406	1198	10	.	.	PUNCT
ftr-406	1199	1	see	see	VERB
ftr-406	1199	2	also	also	ADV
ftr-406	1199	3	staff	staff	NOUN
ftr-406	1199	4	of	of	ADP
ftr-406	1199	5	the	the	DET
ftr-406	1199	6	joint	joint	ADJ
ftr-406	1199	7	comm	comm	NOUN
ftr-406	1199	8	.	.	PUNCT
ftr-406	1200	1	on	on	ADP
ftr-406	1200	2	tax’n	tax’n	NUM
ftr-406	1200	3	,	,	PUNCT
ftr-406	1200	4	general	general	ADJ
ftr-406	1200	5	explanation	explanation	NOUN
ftr-406	1200	6	of	of	ADP
ftr-406	1200	7	h.r	h.r	PROPN
ftr-406	1200	8	.	.	PROPN
ftr-406	1200	9	4170	4170	NUM
ftr-406	1200	10	,	,	PUNCT
ftr-406	1200	11	230	230	NUM
ftr-406	1200	12	-	-	SYM
ftr-406	1200	13	31	31	NUM
ftr-406	1200	14	(	(	PUNCT
ftr-406	1200	15	1984	1984	NUM
ftr-406	1200	16	)	)	PUNCT
ftr-406	1200	17	.	.	PUNCT
ftr-406	1201	1	162	162	NUM
ftr-406	1201	2	.	.	PUNCT
ftr-406	1202	1	see	see	VERB
ftr-406	1202	2	postlewaite	postlewaite	NOUN
ftr-406	1202	3	&	&	CCONJ
ftr-406	1202	4	cameron	cameron	PROPN
ftr-406	1202	5	,	,	PUNCT
ftr-406	1202	6	supra	supra	PROPN
ftr-406	1202	7	note	note	PROPN
ftr-406	1202	8	2	2	NUM
ftr-406	1202	9	,	,	PUNCT
ftr-406	1202	10	at	at	ADP
ftr-406	1202	11	691	691	NUM
ftr-406	1202	12	-	-	SYM
ftr-406	1202	13	93	93	NUM
ftr-406	1202	14	.	.	PUNCT
ftr-406	1203	1	of	of	ADP
ftr-406	1203	2	course	course	ADV
ftr-406	1203	3	,	,	PUNCT
ftr-406	1203	4	if	if	SCONJ
ftr-406	1203	5	the	the	DET
ftr-406	1203	6	transfer	transfer	NOUN
ftr-406	1203	7	is	be	AUX
ftr-406	1203	8	expressly	expressly	ADV
ftr-406	1203	9	dependent	dependent	ADJ
ftr-406	1203	10	on	on	ADP
ftr-406	1203	11	the	the	DET
ftr-406	1203	12	income	income	NOUN
ftr-406	1203	13	of	of	ADP
ftr-406	1203	14	the	the	DET
ftr-406	1203	15	partnership	partnership	NOUN
ftr-406	1203	16	,	,	PUNCT
ftr-406	1203	17	the	the	DET
ftr-406	1203	18	transfer	transfer	NOUN
ftr-406	1203	19	will	will	AUX
ftr-406	1203	20	not	not	PART
ftr-406	1203	21	fall	fall	VERB
ftr-406	1203	22	within	within	ADP
ftr-406	1203	23	§	§	PROPN
ftr-406	1203	24	707(c	707(c	PROPN
ftr-406	1203	25	)	)	PUNCT
ftr-406	1203	26	because	because	SCONJ
ftr-406	1203	27	it	it	PRON
ftr-406	1203	28	would	would	AUX
ftr-406	1203	29	not	not	PART
ftr-406	1203	30	be	be	AUX
ftr-406	1203	31	“	"	PUNCT
ftr-406	1203	32	determined	determine	VERB
ftr-406	1203	33	without	without	ADP
ftr-406	1203	34	regard	regard	NOUN
ftr-406	1203	35	to	to	ADP
ftr-406	1203	36	the	the	DET
ftr-406	1203	37	income	income	NOUN
ftr-406	1203	38	of	of	ADP
ftr-406	1203	39	the	the	DET
ftr-406	1203	40	partnership	partnership	NOUN
ftr-406	1203	41	”	"	PUNCT
ftr-406	1203	42	and	and	CCONJ
ftr-406	1203	43	,	,	PUNCT
ftr-406	1203	44	thus	thus	ADV
ftr-406	1203	45	,	,	PUNCT
ftr-406	1203	46	would	would	AUX
ftr-406	1203	47	be	be	AUX
ftr-406	1203	48	excluded	exclude	VERB
ftr-406	1203	49	from	from	ADP
ftr-406	1203	50	§	§	PROPN
ftr-406	1203	51	707(c	707(c	PROPN
ftr-406	1203	52	)	)	PUNCT
ftr-406	1203	53	.	.	PUNCT
ftr-406	1204	1	conversely	conversely	ADV
ftr-406	1204	2	,	,	PUNCT
ftr-406	1204	3	if	if	SCONJ
ftr-406	1204	4	not	not	PART
ftr-406	1204	5	dependent	dependent	ADJ
ftr-406	1204	6	on	on	ADP
ftr-406	1204	7	the	the	DET
ftr-406	1204	8	income	income	NOUN
ftr-406	1204	9	of	of	ADP
ftr-406	1204	10	the	the	DET
ftr-406	1204	11	partnership	partnership	NOUN
ftr-406	1204	12	,	,	PUNCT
ftr-406	1204	13	the	the	DET
ftr-406	1204	14	transfer	transfer	NOUN
ftr-406	1204	15	would	would	AUX
ftr-406	1204	16	not	not	PART
ftr-406	1204	17	be	be	AUX
ftr-406	1204	18	subject	subject	ADJ
ftr-406	1204	19	to	to	ADP
ftr-406	1204	20	the	the	DET
ftr-406	1204	21	entrepreneurial	entrepreneurial	ADJ
ftr-406	1204	22	risks	risk	NOUN
ftr-406	1204	23	of	of	ADP
ftr-406	1204	24	the	the	DET
ftr-406	1204	25	partnership	partnership	NOUN
ftr-406	1204	26	and	and	CCONJ
ftr-406	1204	27	,	,	PUNCT
ftr-406	1204	28	thus	thus	ADV
ftr-406	1204	29	,	,	PUNCT
ftr-406	1204	30	would	would	AUX
ftr-406	1204	31	be	be	AUX
ftr-406	1204	32	included	include	VERB
ftr-406	1204	33	under	under	ADP
ftr-406	1204	34	§	§	PROPN
ftr-406	1204	35	707(a	707(a	PROPN
ftr-406	1204	36	)	)	PUNCT
ftr-406	1204	37	.	.	PUNCT
ftr-406	1205	1	as	as	ADP
ftr-406	1205	2	a	a	DET
ftr-406	1205	3	consequence	consequence	NOUN
ftr-406	1205	4	,	,	PUNCT
ftr-406	1205	5	little	little	ADJ
ftr-406	1205	6	,	,	PUNCT
ftr-406	1205	7	if	if	SCONJ
ftr-406	1205	8	anything	anything	PRON
ftr-406	1205	9	,	,	PUNCT
ftr-406	1205	10	continues	continue	VERB
ftr-406	1205	11	to	to	PART
ftr-406	1205	12	fall	fall	VERB
ftr-406	1205	13	within	within	ADP
ftr-406	1205	14	§	§	PROPN
ftr-406	1205	15	707(c	707(c	PROPN
ftr-406	1205	16	)	)	PUNCT
ftr-406	1205	17	.	.	PUNCT
ftr-406	1206	1	as	as	SCONJ
ftr-406	1206	2	we	we	PRON
ftr-406	1206	3	cautioned	caution	VERB
ftr-406	1206	4	in	in	ADP
ftr-406	1206	5	our	our	PRON
ftr-406	1206	6	earlier	early	ADJ
ftr-406	1206	7	article	article	NOUN
ftr-406	1206	8	,	,	PUNCT
ftr-406	1206	9	§	§	PROPN
ftr-406	1206	10	707(c	707(c	PROPN
ftr-406	1206	11	)	)	PUNCT
ftr-406	1206	12	has	have	AUX
ftr-406	1206	13	been	be	AUX
ftr-406	1206	14	effectively	effectively	ADV
ftr-406	1206	15	repealed	repeal	VERB
ftr-406	1206	16	.	.	PUNCT
ftr-406	1207	1	partnership	partnership	NOUN
ftr-406	1207	2	.	.	PUNCT
ftr-406	1207	3	”	"	PUNCT
ftr-406	1208	1	in	in	ADP
ftr-406	1208	2	making	make	VERB
ftr-406	1208	3	this	this	DET
ftr-406	1208	4	determination	determination	NOUN
ftr-406	1208	5	,	,	PUNCT
ftr-406	1208	6	the	the	DET
ftr-406	1208	7	legislative	legislative	ADJ
ftr-406	1208	8	history	history	NOUN
ftr-406	1208	9	and159	and159	PROPN
ftr-406	1208	10	subsequent	subsequent	ADJ
ftr-406	1208	11	regulations	regulation	NOUN
ftr-406	1208	12	focus	focus	VERB
ftr-406	1208	13	on	on	ADP
ftr-406	1208	14	the	the	DET
ftr-406	1208	15	entrepreneurial	entrepreneurial	ADJ
ftr-406	1208	16	risk	risk	NOUN
ftr-406	1208	17	to	to	PART
ftr-406	1208	18	which	which	PRON
ftr-406	1208	19	the	the	DET
ftr-406	1208	20	partner	partner	NOUN
ftr-406	1208	21	is	be	AUX
ftr-406	1208	22	exposed	expose	VERB
ftr-406	1208	23	in	in	ADP
ftr-406	1208	24	connection	connection	NOUN
ftr-406	1208	25	with	with	ADP
ftr-406	1208	26	the	the	DET
ftr-406	1208	27	amount	amount	NOUN
ftr-406	1208	28	of	of	ADP
ftr-406	1208	29	any	any	DET
ftr-406	1208	30	related	related	ADJ
ftr-406	1208	31	distribution	distribution	NOUN
ftr-406	1208	32	and	and	CCONJ
ftr-406	1208	33	whether	whether	SCONJ
ftr-406	1208	34	the	the	DET
ftr-406	1208	35	distribution	distribution	NOUN
ftr-406	1208	36	will	will	AUX
ftr-406	1208	37	,	,	PUNCT
ftr-406	1208	38	in	in	ADP
ftr-406	1208	39	fact	fact	NOUN
ftr-406	1208	40	,	,	PUNCT
ftr-406	1208	41	be	be	AUX
ftr-406	1208	42	made	make	VERB
ftr-406	1208	43	.	.	PUNCT
ftr-406	1209	1	this	this	DET
ftr-406	1209	2	new	new	ADJ
ftr-406	1209	3	definition	definition	NOUN
ftr-406	1209	4	of160	of160	PROPN
ftr-406	1209	5	capacity	capacity	NOUN
ftr-406	1209	6	represented	represent	VERB
ftr-406	1209	7	a	a	DET
ftr-406	1209	8	dramatic	dramatic	ADJ
ftr-406	1209	9	shift	shift	NOUN
ftr-406	1209	10	from	from	ADP
ftr-406	1209	11	the	the	DET
ftr-406	1209	12	earlier	early	ADJ
ftr-406	1209	13	definition	definition	NOUN
ftr-406	1209	14	that	that	PRON
ftr-406	1209	15	examined	examine	VERB
ftr-406	1209	16	the	the	DET
ftr-406	1209	17	connection	connection	NOUN
ftr-406	1209	18	between	between	ADP
ftr-406	1209	19	the	the	DET
ftr-406	1209	20	types	type	NOUN
ftr-406	1209	21	of	of	ADP
ftr-406	1209	22	services	service	NOUN
ftr-406	1209	23	performed	perform	VERB
ftr-406	1209	24	by	by	ADP
ftr-406	1209	25	the	the	DET
ftr-406	1209	26	partner	partner	NOUN
ftr-406	1209	27	and	and	CCONJ
ftr-406	1209	28	the	the	DET
ftr-406	1209	29	activities	activity	NOUN
ftr-406	1209	30	in	in	ADP
ftr-406	1209	31	which	which	PRON
ftr-406	1209	32	the	the	DET
ftr-406	1209	33	partnership	partnership	NOUN
ftr-406	1209	34	was	be	AUX
ftr-406	1209	35	engaged	engage	VERB
ftr-406	1209	36	.	.	PUNCT
ftr-406	1210	1	under	under	ADP
ftr-406	1210	2	this	this	DET
ftr-406	1210	3	revised	revise	VERB
ftr-406	1210	4	definition	definition	NOUN
ftr-406	1210	5	of	of	ADP
ftr-406	1210	6	capacity	capacity	NOUN
ftr-406	1210	7	,	,	PUNCT
ftr-406	1210	8	virtually	virtually	ADV
ftr-406	1210	9	all	all	PRON
ftr-406	1210	10	transfers	transfer	NOUN
ftr-406	1210	11	from	from	ADP
ftr-406	1210	12	a	a	DET
ftr-406	1210	13	partnership	partnership	NOUN
ftr-406	1210	14	to	to	ADP
ftr-406	1210	15	a	a	DET
ftr-406	1210	16	partner	partner	NOUN
ftr-406	1210	17	for	for	ADP
ftr-406	1210	18	the	the	DET
ftr-406	1210	19	rendition	rendition	NOUN
ftr-406	1210	20	of	of	ADP
ftr-406	1210	21	services	service	NOUN
ftr-406	1210	22	,	,	PUNCT
ftr-406	1210	23	whether	whether	SCONJ
ftr-406	1210	24	in	in	ADP
ftr-406	1210	25	cash	cash	NOUN
ftr-406	1210	26	or	or	CCONJ
ftr-406	1210	27	in	in	ADP
ftr-406	1210	28	-	-	PUNCT
ftr-406	1210	29	kind	kind	NOUN
ftr-406	1210	30	,	,	PUNCT
ftr-406	1210	31	will	will	AUX
ftr-406	1210	32	receive	receive	VERB
ftr-406	1210	33	third	third	ADJ
ftr-406	1210	34	-	-	PUNCT
ftr-406	1210	35	party	party	NOUN
ftr-406	1210	36	treatment	treatment	NOUN
ftr-406	1210	37	under	under	ADP
ftr-406	1210	38	section	section	NOUN
ftr-406	1210	39	707(a	707(a	PROPN
ftr-406	1210	40	)	)	PUNCT
ftr-406	1210	41	unless	unless	SCONJ
ftr-406	1210	42	the	the	DET
ftr-406	1210	43	transfer	transfer	NOUN
ftr-406	1210	44	,	,	PUNCT
ftr-406	1210	45	with	with	ADP
ftr-406	1210	46	respect	respect	NOUN
ftr-406	1210	47	to	to	ADP
ftr-406	1210	48	both	both	DET
ftr-406	1210	49	the	the	DET
ftr-406	1210	50	fact	fact	NOUN
ftr-406	1210	51	and	and	CCONJ
ftr-406	1210	52	the	the	DET
ftr-406	1210	53	amount	amount	NOUN
ftr-406	1210	54	of	of	ADP
ftr-406	1210	55	payment	payment	NOUN
ftr-406	1210	56	,	,	PUNCT
ftr-406	1210	57	is	be	AUX
ftr-406	1210	58	subject	subject	ADJ
ftr-406	1210	59	to	to	ADP
ftr-406	1210	60	the	the	DET
ftr-406	1210	61	entrepreneurial	entrepreneurial	ADJ
ftr-406	1210	62	risk	risk	NOUN
ftr-406	1210	63	of	of	ADP
ftr-406	1210	64	the	the	DET
ftr-406	1210	65	partnership	partnership	NOUN
ftr-406	1210	66	.	.	PUNCT
ftr-406	1211	1	as	as	SCONJ
ftr-406	1211	2	we	we	PRON
ftr-406	1211	3	stated	state	VERB
ftr-406	1211	4	in	in	ADP
ftr-406	1211	5	our	our	PRON
ftr-406	1211	6	earlier161	earlier161	PROPN
ftr-406	1211	7	article	article	NOUN
ftr-406	1211	8	,	,	PUNCT
ftr-406	1211	9	it	it	PRON
ftr-406	1211	10	is	be	AUX
ftr-406	1211	11	difficult	difficult	ADJ
ftr-406	1211	12	to	to	PART
ftr-406	1211	13	envision	envision	VERB
ftr-406	1211	14	a	a	DET
ftr-406	1211	15	transfer	transfer	NOUN
ftr-406	1211	16	for	for	ADP
ftr-406	1211	17	the	the	DET
ftr-406	1211	18	rendition	rendition	NOUN
ftr-406	1211	19	of	of	ADP
ftr-406	1211	20	services	service	NOUN
ftr-406	1211	21	by	by	ADP
ftr-406	1211	22	a	a	DET
ftr-406	1211	23	partner	partner	NOUN
ftr-406	1211	24	that	that	PRON
ftr-406	1211	25	,	,	PUNCT
ftr-406	1211	26	unless	unless	SCONJ
ftr-406	1211	27	expressly	expressly	ADV
ftr-406	1211	28	dependent	dependent	ADJ
ftr-406	1211	29	on	on	ADP
ftr-406	1211	30	the	the	DET
ftr-406	1211	31	current	current	ADJ
ftr-406	1211	32	or	or	CCONJ
ftr-406	1211	33	future	future	ADJ
ftr-406	1211	34	income	income	NOUN
ftr-406	1211	35	of	of	ADP
ftr-406	1211	36	the	the	DET
ftr-406	1211	37	partnership	partnership	NOUN
ftr-406	1211	38	,	,	PUNCT
ftr-406	1211	39	could	could	AUX
ftr-406	1211	40	somehow	somehow	ADV
ftr-406	1211	41	be	be	AUX
ftr-406	1211	42	subject	subject	ADJ
ftr-406	1211	43	to	to	ADP
ftr-406	1211	44	the	the	DET
ftr-406	1211	45	entrepreneurial	entrepreneurial	ADJ
ftr-406	1211	46	risk	risk	NOUN
ftr-406	1211	47	of	of	ADP
ftr-406	1211	48	the	the	DET
ftr-406	1211	49	partnership	partnership	NOUN
ftr-406	1211	50	.	.	PUNCT
ftr-406	1212	1	certainly	certainly	ADV
ftr-406	1212	2	,	,	PUNCT
ftr-406	1212	3	the	the	DET
ftr-406	1212	4	types	type	NOUN
ftr-406	1212	5	of	of	ADP
ftr-406	1212	6	transfers	transfer	NOUN
ftr-406	1212	7	discussed	discuss	VERB
ftr-406	1212	8	by	by	ADP
ftr-406	1212	9	kahn	kahn	PROPN
ftr-406	1212	10	and162	and162	PROPN
ftr-406	1212	11	cuenin	cuenin	PROPN
ftr-406	1212	12	in	in	ADP
ftr-406	1212	13	their	their	PRON
ftr-406	1212	14	article	article	NOUN
ftr-406	1212	15	would	would	AUX
ftr-406	1212	16	not	not	PART
ftr-406	1212	17	be	be	AUX
ftr-406	1212	18	subject	subject	ADJ
ftr-406	1212	19	to	to	ADP
ftr-406	1212	20	the	the	DET
ftr-406	1212	21	entrepreneurial	entrepreneurial	ADJ
ftr-406	1212	22	risk	risk	NOUN
ftr-406	1212	23	of	of	ADP
ftr-406	1212	24	the	the	DET
ftr-406	1212	25	partnership	partnership	NOUN
ftr-406	1212	26	and	and	CCONJ
ftr-406	1212	27	,	,	PUNCT
ftr-406	1212	28	thus	thus	ADV
ftr-406	1212	29	,	,	PUNCT
ftr-406	1212	30	would	would	AUX
ftr-406	1212	31	be	be	AUX
ftr-406	1212	32	treated	treat	VERB
ftr-406	1212	33	under	under	ADP
ftr-406	1212	34	section	section	NOUN
ftr-406	1212	35	707(a	707(a	PROPN
ftr-406	1212	36	)	)	PUNCT
ftr-406	1212	37	as	as	ADP
ftr-406	1212	38	a	a	DET
ftr-406	1212	39	payment	payment	NOUN
ftr-406	1212	40	to	to	ADP
ftr-406	1212	41	a	a	DET
ftr-406	1212	42	third	third	ADJ
ftr-406	1212	43	party	party	NOUN
ftr-406	1212	44	.	.	PUNCT
ftr-406	1213	1	accordingly	accordingly	ADV
ftr-406	1213	2	,	,	PUNCT
ftr-406	1213	3	there	there	PRON
ftr-406	1213	4	is	be	VERB
ftr-406	1213	5	no	no	DET
ftr-406	1213	6	need	need	NOUN
ftr-406	1213	7	to	to	PART
ftr-406	1213	8	engage	engage	VERB
ftr-406	1213	9	in	in	ADP
ftr-406	1213	10	the	the	DET
ftr-406	1213	11	complicated	complicated	ADJ
ftr-406	1213	12	analysis	analysis	NOUN
ftr-406	1213	13	advocated	advocate	VERB
ftr-406	1213	14	by	by	ADP
ftr-406	1213	15	kahn	kahn	PROPN
ftr-406	1213	16	and	and	CCONJ
ftr-406	1213	17	cuenin	cuenin	PROPN
ftr-406	1213	18	.	.	PUNCT
ftr-406	1214	1	because	because	SCONJ
ftr-406	1214	2	kahn	kahn	PROPN
ftr-406	1214	3	and	and	CCONJ
ftr-406	1214	4	cuenin	cuenin	PROPN
ftr-406	1214	5	did	do	AUX
ftr-406	1214	6	not	not	PART
ftr-406	1214	7	consider	consider	VERB
ftr-406	1214	8	the	the	DET
ftr-406	1214	9	dramatic	dramatic	ADJ
ftr-406	1214	10	change	change	NOUN
ftr-406	1214	11	in	in	ADP
ftr-406	1214	12	the	the	DET
ftr-406	1214	13	concept	concept	NOUN
ftr-406	1214	14	of	of	ADP
ftr-406	1214	15	capacity	capacity	NOUN
ftr-406	1214	16	introduced	introduce	VERB
ftr-406	1214	17	by	by	ADP
ftr-406	1214	18	the	the	DET
ftr-406	1214	19	enactment	enactment	NOUN
ftr-406	1214	20	of	of	ADP
ftr-406	1214	21	section	section	NOUN
ftr-406	1214	22	707(a)(2	707(a)(2	NUM
ftr-406	1214	23	)	)	PUNCT
ftr-406	1214	24	,	,	PUNCT
ftr-406	1214	25	2006	2006	NUM
ftr-406	1214	26	]	]	PUNCT
ftr-406	1214	27	the	the	DET
ftr-406	1214	28	lazarus	lazarus	PROPN
ftr-406	1214	29	effect	effect	VERB
ftr-406	1214	30	395	395	NUM
ftr-406	1214	31	163	163	NUM
ftr-406	1214	32	.	.	PUNCT
ftr-406	1215	1	kahn	kahn	PROPN
ftr-406	1215	2	&	&	CCONJ
ftr-406	1215	3	cuenin	cuenin	PROPN
ftr-406	1215	4	,	,	PUNCT
ftr-406	1215	5	supra	supra	PROPN
ftr-406	1215	6	note	note	PROPN
ftr-406	1215	7	6	6	NUM
ftr-406	1215	8	,	,	PUNCT
ftr-406	1215	9	at	at	ADP
ftr-406	1215	10	436	436	NUM
ftr-406	1215	11	-	-	SYM
ftr-406	1215	12	38	38	NUM
ftr-406	1215	13	.	.	NOUN
ftr-406	1215	14	164	164	NUM
ftr-406	1215	15	.	.	PUNCT
ftr-406	1216	1	philip	philip	PROPN
ftr-406	1216	2	f.	f.	PROPN
ftr-406	1216	3	postlewaite	postlewaite	PROPN
ftr-406	1216	4	&	&	CCONJ
ftr-406	1216	5	adam	adam	PROPN
ftr-406	1216	6	h.	h.	PROPN
ftr-406	1216	7	rosenzweig	rosenzweig	PROPN
ftr-406	1216	8	,	,	PUNCT
ftr-406	1216	9	“	"	PUNCT
ftr-406	1216	10	anachronisms	anachronism	NOUN
ftr-406	1216	11	in	in	ADP
ftr-406	1216	12	subchapter	subchapter	NOUN
ftr-406	1216	13	k	k	PROPN
ftr-406	1216	14	of	of	ADP
ftr-406	1216	15	the	the	DET
ftr-406	1216	16	internal	internal	PROPN
ftr-406	1216	17	revenue	revenue	NOUN
ftr-406	1216	18	code	code	PROPN
ftr-406	1216	19	:	:	PUNCT
ftr-406	1216	20	is	be	AUX
ftr-406	1216	21	it	it	PRON
ftr-406	1216	22	time	time	NOUN
ftr-406	1216	23	to	to	PART
ftr-406	1216	24	part	part	VERB
ftr-406	1216	25	with	with	ADP
ftr-406	1216	26	§	§	PROPN
ftr-406	1216	27	736	736	NUM
ftr-406	1216	28	?	?	PUNCT
ftr-406	1216	29	,	,	PUNCT
ftr-406	1216	30	”	"	PUNCT
ftr-406	1216	31	100	100	NUM
ftr-406	1216	32	northwestern	northwestern	PROPN
ftr-406	1216	33	l.	l.	PROPN
ftr-406	1216	34	rev	rev	PROPN
ftr-406	1216	35	.	.	PROPN
ftr-406	1216	36	379	379	NUM
ftr-406	1216	37	(	(	PUNCT
ftr-406	1216	38	2005	2005	NUM
ftr-406	1216	39	)	)	PUNCT
ftr-406	1216	40	.	.	PUNCT
ftr-406	1217	1	see	see	VERB
ftr-406	1217	2	also	also	ADV
ftr-406	1217	3	walter	walter	PROPN
ftr-406	1217	4	d.	d.	PROPN
ftr-406	1217	5	schwidetzky	schwidetzky	PROPN
ftr-406	1217	6	,	,	PUNCT
ftr-406	1217	7	“	"	PUNCT
ftr-406	1217	8	hyperlexis	hyperlexis	PROPN
ftr-406	1217	9	and	and	CCONJ
ftr-406	1217	10	the	the	DET
ftr-406	1217	11	loophole	loophole	NOUN
ftr-406	1217	12	,	,	PUNCT
ftr-406	1217	13	”	"	PUNCT
ftr-406	1217	14	49	49	NUM
ftr-406	1217	15	okla	okla	NOUN
ftr-406	1217	16	.	.	PUNCT
ftr-406	1218	1	l.	l.	PROPN
ftr-406	1218	2	rev	rev	PROPN
ftr-406	1218	3	.	.	PROPN
ftr-406	1219	1	403	403	NUM
ftr-406	1219	2	(	(	PUNCT
ftr-406	1219	3	1996	1996	NUM
ftr-406	1219	4	)	)	PUNCT
ftr-406	1219	5	;	;	PUNCT
ftr-406	1219	6	john	john	PROPN
ftr-406	1219	7	a.	a.	PROPN
ftr-406	1219	8	lynch	lynch	PROPN
ftr-406	1219	9	,	,	PUNCT
ftr-406	1219	10	jr	jr	PROPN
ftr-406	1219	11	.	.	PROPN
ftr-406	1219	12	,	,	PUNCT
ftr-406	1219	13	“	"	PUNCT
ftr-406	1219	14	taxation	taxation	NOUN
ftr-406	1219	15	of	of	ADP
ftr-406	1219	16	the	the	DET
ftr-406	1219	17	disposition	disposition	NOUN
ftr-406	1219	18	of	of	ADP
ftr-406	1219	19	partnership	partnership	NOUN
ftr-406	1219	20	interests	interest	NOUN
ftr-406	1219	21	:	:	PUNCT
ftr-406	1219	22	time	time	NOUN
ftr-406	1219	23	to	to	PART
ftr-406	1219	24	repeal	repeal	VERB
ftr-406	1219	25	irc	irc	PROPN
ftr-406	1219	26	§	§	PROPN
ftr-406	1219	27	736	736	NUM
ftr-406	1219	28	,	,	PUNCT
ftr-406	1219	29	”	"	PUNCT
ftr-406	1219	30	65	65	NUM
ftr-406	1219	31	neb.l	neb.l	PROPN
ftr-406	1219	32	.	.	PUNCT
ftr-406	1219	33	rev	rev	PROPN
ftr-406	1219	34	.	.	PROPN
ftr-406	1219	35	450	450	NUM
ftr-406	1219	36	(	(	PUNCT
ftr-406	1219	37	1986	1986	NUM
ftr-406	1219	38	)	)	PUNCT
ftr-406	1219	39	;	;	PUNCT
ftr-406	1219	40	philip	philip	PROPN
ftr-406	1219	41	f.	f.	PROPN
ftr-406	1219	42	postlewaite	postlewaite	PROPN
ftr-406	1219	43	,	,	PUNCT
ftr-406	1219	44	thomas	thomas	PROPN
ftr-406	1219	45	e.	e.	PROPN
ftr-406	1219	46	dutton	dutton	PROPN
ftr-406	1219	47	&	&	CCONJ
ftr-406	1219	48	kurt	kurt	PROPN
ftr-406	1219	49	r.	r.	PROPN
ftr-406	1219	50	magette	magette	PROPN
ftr-406	1219	51	,	,	PUNCT
ftr-406	1219	52	“	"	PUNCT
ftr-406	1219	53	a	a	DET
ftr-406	1219	54	critique	critique	NOUN
ftr-406	1219	55	of	of	ADP
ftr-406	1219	56	the	the	DET
ftr-406	1219	57	ali	ali	PROPN
ftr-406	1219	58	’s	’s	PROPN
ftr-406	1219	59	federal	federal	ADJ
ftr-406	1219	60	income	income	NOUN
ftr-406	1219	61	tax	tax	NOUN
ftr-406	1219	62	project	project	NOUN
ftr-406	1219	63	–	–	PUNCT
ftr-406	1219	64	subchapter	subchapter	NOUN
ftr-406	1219	65	k	k	NOUN
ftr-406	1219	66	:	:	PUNCT
ftr-406	1219	67	proposals	proposal	NOUN
ftr-406	1219	68	on	on	ADP
ftr-406	1219	69	the	the	DET
ftr-406	1219	70	taxation	taxation	NOUN
ftr-406	1219	71	of	of	ADP
ftr-406	1219	72	partners	partner	NOUN
ftr-406	1219	73	,	,	PUNCT
ftr-406	1219	74	”	"	PUNCT
ftr-406	1219	75	75	75	NUM
ftr-406	1219	76	geo	geo	PROPN
ftr-406	1219	77	.	.	PROPN
ftr-406	1219	78	l.	l.	PROPN
ftr-406	1219	79	j.	j.	PROPN
ftr-406	1219	80	423	423	NUM
ftr-406	1219	81	(	(	PUNCT
ftr-406	1219	82	1986	1986	NUM
ftr-406	1219	83	)	)	PUNCT
ftr-406	1219	84	.	.	PUNCT
ftr-406	1220	1	165	165	NUM
ftr-406	1220	2	.	.	PUNCT
ftr-406	1221	1	kahn	kahn	PROPN
ftr-406	1221	2	&	&	CCONJ
ftr-406	1221	3	cuenin	cuenin	PROPN
ftr-406	1221	4	,	,	PUNCT
ftr-406	1221	5	supra	supra	PROPN
ftr-406	1221	6	note	note	PROPN
ftr-406	1221	7	6	6	NUM
ftr-406	1221	8	,	,	PUNCT
ftr-406	1221	9	at	at	ADP
ftr-406	1221	10	436	436	NUM
ftr-406	1221	11	.	.	PUNCT
ftr-406	1222	1	they	they	PRON
ftr-406	1222	2	erroneously	erroneously	ADV
ftr-406	1222	3	assumed	assume	VERB
ftr-406	1222	4	that	that	SCONJ
ftr-406	1222	5	section	section	NOUN
ftr-406	1222	6	707(c	707(c	PROPN
ftr-406	1222	7	)	)	PUNCT
ftr-406	1222	8	remains	remain	VERB
ftr-406	1222	9	alive	alive	ADJ
ftr-406	1222	10	and	and	CCONJ
ftr-406	1222	11	well	well	ADV
ftr-406	1222	12	.	.	PUNCT
ftr-406	1223	1	this	this	PRON
ftr-406	1223	2	was	be	AUX
ftr-406	1223	3	the	the	DET
ftr-406	1223	4	precise	precise	ADJ
ftr-406	1223	5	concern	concern	NOUN
ftr-406	1223	6	that	that	PRON
ftr-406	1223	7	we	we	PRON
ftr-406	1223	8	addressed	address	VERB
ftr-406	1223	9	almost	almost	ADV
ftr-406	1223	10	20	20	NUM
ftr-406	1223	11	years	year	NOUN
ftr-406	1223	12	ago	ago	ADV
ftr-406	1223	13	,	,	PUNCT
ftr-406	1223	14	and	and	CCONJ
ftr-406	1223	15	the	the	DET
ftr-406	1223	16	reason	reason	NOUN
ftr-406	1223	17	why	why	SCONJ
ftr-406	1223	18	we	we	PRON
ftr-406	1223	19	have	have	AUX
ftr-406	1223	20	expectantly	expectantly	ADV
ftr-406	1223	21	waited	wait	VERB
ftr-406	1223	22	for	for	ADP
ftr-406	1223	23	some	some	DET
ftr-406	1223	24	official	official	ADJ
ftr-406	1223	25	recognition	recognition	NOUN
ftr-406	1223	26	that	that	SCONJ
ftr-406	1223	27	section	section	NOUN
ftr-406	1223	28	707(c	707(c	PROPN
ftr-406	1223	29	)	)	PUNCT
ftr-406	1223	30	represented	represent	VERB
ftr-406	1223	31	only	only	ADV
ftr-406	1223	32	a	a	DET
ftr-406	1223	33	trap	trap	NOUN
ftr-406	1223	34	for	for	ADP
ftr-406	1223	35	the	the	DET
ftr-406	1223	36	unwary	unwary	NOUN
ftr-406	1223	37	.	.	PUNCT
ftr-406	1224	1	iv	iv	X
ftr-406	1224	2	.	.	PUNCT
ftr-406	1225	1	liquidating	liquidating	NOUN
ftr-406	1225	2	distributions	distribution	NOUN
ftr-406	1225	3	in	in	ADP
ftr-406	1225	4	the	the	DET
ftr-406	1225	5	concluding	concluding	NOUN
ftr-406	1225	6	section	section	NOUN
ftr-406	1225	7	of	of	ADP
ftr-406	1225	8	their	their	PRON
ftr-406	1225	9	analysis	analysis	NOUN
ftr-406	1225	10	,	,	PUNCT
ftr-406	1225	11	kahn	kahn	PROPN
ftr-406	1225	12	and	and	CCONJ
ftr-406	1225	13	cuenin	cuenin	NOUN
ftr-406	1225	14	consider	consider	VERB
ftr-406	1225	15	the	the	DET
ftr-406	1225	16	implications	implication	NOUN
ftr-406	1225	17	of	of	ADP
ftr-406	1225	18	in	in	ADP
ftr-406	1225	19	-	-	PUNCT
ftr-406	1225	20	kind	kind	ADJ
ftr-406	1225	21	guaranteed	guarantee	VERB
ftr-406	1225	22	payments	payment	NOUN
ftr-406	1225	23	in	in	ADP
ftr-406	1225	24	the	the	DET
ftr-406	1225	25	context	context	NOUN
ftr-406	1225	26	of	of	ADP
ftr-406	1225	27	liquidating	liquidating	ADJ
ftr-406	1225	28	distributions	distribution	NOUN
ftr-406	1225	29	under	under	ADP
ftr-406	1225	30	section	section	NOUN
ftr-406	1225	31	736	736	NUM
ftr-406	1225	32	.	.	PUNCT
ftr-406	1226	1	section	section	NOUN
ftr-406	1226	2	736	736	NUM
ftr-406	1226	3	is	be	AUX
ftr-406	1226	4	a	a	DET
ftr-406	1226	5	complicated163	complicated163	PROPN
ftr-406	1226	6	and	and	CCONJ
ftr-406	1226	7	confusing	confusing	ADJ
ftr-406	1226	8	aspect	aspect	NOUN
ftr-406	1226	9	of	of	ADP
ftr-406	1226	10	subchapter	subchapter	NOUN
ftr-406	1226	11	k	k	PROPN
ftr-406	1226	12	with	with	ADP
ftr-406	1226	13	a	a	DET
ftr-406	1226	14	questionable	questionable	ADJ
ftr-406	1226	15	policy	policy	NOUN
ftr-406	1226	16	basis	basis	NOUN
ftr-406	1226	17	when	when	SCONJ
ftr-406	1226	18	enacted	enact	VERB
ftr-406	1226	19	in	in	ADP
ftr-406	1226	20	1954	1954	NUM
ftr-406	1226	21	that	that	PRON
ftr-406	1226	22	has	have	AUX
ftr-406	1226	23	been	be	AUX
ftr-406	1226	24	significantly	significantly	ADV
ftr-406	1226	25	undermined	undermined	ADJ
ftr-406	1226	26	since	since	SCONJ
ftr-406	1226	27	that	that	DET
ftr-406	1226	28	time	time	NOUN
ftr-406	1226	29	as	as	ADP
ftr-406	1226	30	a	a	DET
ftr-406	1226	31	result	result	NOUN
ftr-406	1226	32	of	of	ADP
ftr-406	1226	33	amendments	amendment	NOUN
ftr-406	1226	34	to	to	ADP
ftr-406	1226	35	both	both	DET
ftr-406	1226	36	subchapter	subchapter	NOUN
ftr-406	1226	37	k	k	PROPN
ftr-406	1226	38	and	and	CCONJ
ftr-406	1226	39	the	the	DET
ftr-406	1226	40	code	code	NOUN
ftr-406	1226	41	more	more	ADV
ftr-406	1226	42	generally	generally	ADV
ftr-406	1226	43	.	.	PUNCT
ftr-406	1227	1	because	because	SCONJ
ftr-406	1227	2	of	of	ADP
ftr-406	1227	3	the	the	DET
ftr-406	1227	4	problems	problem	NOUN
ftr-406	1227	5	inherent	inherent	ADJ
ftr-406	1227	6	in	in	ADP
ftr-406	1227	7	section	section	NOUN
ftr-406	1227	8	736	736	NUM
ftr-406	1227	9	,	,	PUNCT
ftr-406	1227	10	one	one	NUM
ftr-406	1227	11	of	of	ADP
ftr-406	1227	12	us	we	PRON
ftr-406	1227	13	has	have	AUX
ftr-406	1227	14	called	call	VERB
ftr-406	1227	15	for	for	ADP
ftr-406	1227	16	its	its	PRON
ftr-406	1227	17	repeal	repeal	NOUN
ftr-406	1227	18	in	in	ADP
ftr-406	1227	19	a	a	DET
ftr-406	1227	20	separate	separate	ADJ
ftr-406	1227	21	article	article	NOUN
ftr-406	1227	22	.	.	PUNCT
ftr-406	1228	1	consequently	consequently	ADV
ftr-406	1228	2	,	,	PUNCT
ftr-406	1228	3	the	the	DET
ftr-406	1228	4	difficulties	difficulty	NOUN
ftr-406	1228	5	that	that	PRON
ftr-406	1228	6	arise	arise	VERB
ftr-406	1228	7	in164	in164	NOUN
ftr-406	1228	8	considering	consider	VERB
ftr-406	1228	9	the	the	DET
ftr-406	1228	10	implications	implication	NOUN
ftr-406	1228	11	of	of	ADP
ftr-406	1228	12	in	in	ADP
ftr-406	1228	13	-	-	PUNCT
ftr-406	1228	14	kind	kind	ADJ
ftr-406	1228	15	guaranteed	guarantee	VERB
ftr-406	1228	16	payments	payment	NOUN
ftr-406	1228	17	under	under	ADP
ftr-406	1228	18	section	section	NOUN
ftr-406	1228	19	707(c	707(c	PROPN
ftr-406	1228	20	)	)	PUNCT
ftr-406	1228	21	are	be	AUX
ftr-406	1228	22	only	only	ADV
ftr-406	1228	23	compounded	compound	VERB
ftr-406	1228	24	in	in	ADP
ftr-406	1228	25	the	the	DET
ftr-406	1228	26	context	context	NOUN
ftr-406	1228	27	of	of	ADP
ftr-406	1228	28	section	section	NOUN
ftr-406	1228	29	736	736	NUM
ftr-406	1228	30	.	.	PUNCT
ftr-406	1229	1	essentially	essentially	ADV
ftr-406	1229	2	,	,	PUNCT
ftr-406	1229	3	kahn	kahn	PROPN
ftr-406	1229	4	and	and	CCONJ
ftr-406	1229	5	cuenin	cuenin	NOUN
ftr-406	1229	6	incorporate	incorporate	VERB
ftr-406	1229	7	their	their	PRON
ftr-406	1229	8	conclusions	conclusion	NOUN
ftr-406	1229	9	with	with	ADP
ftr-406	1229	10	respect	respect	NOUN
ftr-406	1229	11	to	to	ADP
ftr-406	1229	12	guaranteed	guarantee	VERB
ftr-406	1229	13	payments	payment	NOUN
ftr-406	1229	14	under	under	ADP
ftr-406	1229	15	section	section	NOUN
ftr-406	1229	16	707(c	707(c	PROPN
ftr-406	1229	17	)	)	PUNCT
ftr-406	1229	18	into	into	ADP
ftr-406	1229	19	section	section	NOUN
ftr-406	1229	20	736	736	NUM
ftr-406	1229	21	without	without	ADP
ftr-406	1229	22	significant	significant	ADJ
ftr-406	1229	23	additional	additional	ADJ
ftr-406	1229	24	analysis	analysis	NOUN
ftr-406	1229	25	.	.	PUNCT
ftr-406	1230	1	they	they	PRON
ftr-406	1230	2	simply	simply	ADV
ftr-406	1230	3	assert	assert	VERB
ftr-406	1230	4	that	that	SCONJ
ftr-406	1230	5	a	a	DET
ftr-406	1230	6	partnership	partnership	NOUN
ftr-406	1230	7	recognizes	recognize	VERB
ftr-406	1230	8	no	no	DET
ftr-406	1230	9	gain	gain	NOUN
ftr-406	1230	10	or	or	CCONJ
ftr-406	1230	11	loss	loss	NOUN
ftr-406	1230	12	on	on	ADP
ftr-406	1230	13	the	the	DET
ftr-406	1230	14	transfer	transfer	NOUN
ftr-406	1230	15	of	of	ADP
ftr-406	1230	16	partnership	partnership	NOUN
ftr-406	1230	17	property	property	NOUN
ftr-406	1230	18	to	to	ADP
ftr-406	1230	19	a	a	DET
ftr-406	1230	20	partner	partner	NOUN
ftr-406	1230	21	in	in	ADP
ftr-406	1230	22	liquidation	liquidation	NOUN
ftr-406	1230	23	of	of	ADP
ftr-406	1230	24	that	that	DET
ftr-406	1230	25	partner	partner	NOUN
ftr-406	1230	26	’s	’s	PART
ftr-406	1230	27	partnership	partnership	NOUN
ftr-406	1230	28	interest	interest	NOUN
ftr-406	1230	29	and	and	CCONJ
ftr-406	1230	30	that	that	SCONJ
ftr-406	1230	31	the	the	DET
ftr-406	1230	32	partner	partner	NOUN
ftr-406	1230	33	takes	take	VERB
ftr-406	1230	34	a	a	DET
ftr-406	1230	35	fair	fair	ADJ
ftr-406	1230	36	market	market	NOUN
ftr-406	1230	37	value	value	NOUN
ftr-406	1230	38	basis	basis	NOUN
ftr-406	1230	39	in	in	ADP
ftr-406	1230	40	the	the	DET
ftr-406	1230	41	property	property	NOUN
ftr-406	1230	42	received	receive	VERB
ftr-406	1230	43	regardless	regardless	ADV
ftr-406	1230	44	of	of	ADP
ftr-406	1230	45	whether	whether	SCONJ
ftr-406	1230	46	the	the	DET
ftr-406	1230	47	payment	payment	NOUN
ftr-406	1230	48	falls	fall	VERB
ftr-406	1230	49	within	within	ADP
ftr-406	1230	50	section	section	NOUN
ftr-406	1230	51	736(a	736(a	PROPN
ftr-406	1230	52	)	)	PUNCT
ftr-406	1230	53	or	or	CCONJ
ftr-406	1230	54	section	section	NOUN
ftr-406	1230	55	736(b	736(b	PROPN
ftr-406	1230	56	)	)	PUNCT
ftr-406	1230	57	.	.	PUNCT
ftr-406	1231	1	however	however	ADV
ftr-406	1231	2	,	,	PUNCT
ftr-406	1231	3	kahn	kahn	PROPN
ftr-406	1231	4	and165	and165	PROPN
ftr-406	1231	5	cuenin	cuenin	PROPN
ftr-406	1231	6	apparently	apparently	ADV
ftr-406	1231	7	ignore	ignore	VERB
ftr-406	1231	8	the	the	DET
ftr-406	1231	9	fact	fact	NOUN
ftr-406	1231	10	that	that	SCONJ
ftr-406	1231	11	the	the	DET
ftr-406	1231	12	context	context	NOUN
ftr-406	1231	13	of	of	ADP
ftr-406	1231	14	transfers	transfer	NOUN
ftr-406	1231	15	under	under	ADP
ftr-406	1231	16	section	section	NOUN
ftr-406	1231	17	736	736	NUM
ftr-406	1231	18	is	be	AUX
ftr-406	1231	19	significantly	significantly	ADV
ftr-406	1231	20	different	different	ADJ
ftr-406	1231	21	from	from	ADP
ftr-406	1231	22	that	that	PRON
ftr-406	1231	23	of	of	ADP
ftr-406	1231	24	section	section	NOUN
ftr-406	1231	25	707(c	707(c	PROPN
ftr-406	1231	26	)	)	PUNCT
ftr-406	1231	27	.	.	PUNCT
ftr-406	1232	1	most	most	ADV
ftr-406	1232	2	importantly	importantly	ADV
ftr-406	1232	3	,	,	PUNCT
ftr-406	1232	4	transfers	transfer	NOUN
ftr-406	1232	5	under	under	ADP
ftr-406	1232	6	section	section	NOUN
ftr-406	1232	7	736	736	NUM
ftr-406	1232	8	are	be	AUX
ftr-406	1232	9	not	not	PART
ftr-406	1232	10	part	part	NOUN
ftr-406	1232	11	of	of	ADP
ftr-406	1232	12	a	a	DET
ftr-406	1232	13	reciprocal	reciprocal	ADJ
ftr-406	1232	14	relationship	relationship	NOUN
ftr-406	1232	15	between	between	ADP
ftr-406	1232	16	the	the	DET
ftr-406	1232	17	partner	partner	NOUN
ftr-406	1232	18	and	and	CCONJ
ftr-406	1232	19	the	the	DET
ftr-406	1232	20	partnership	partnership	NOUN
ftr-406	1232	21	involving	involve	VERB
ftr-406	1232	22	the	the	DET
ftr-406	1232	23	rendition	rendition	NOUN
ftr-406	1232	24	of	of	ADP
ftr-406	1232	25	services	service	NOUN
ftr-406	1232	26	or	or	CCONJ
ftr-406	1232	27	the	the	DET
ftr-406	1232	28	use	use	NOUN
ftr-406	1232	29	of	of	ADP
ftr-406	1232	30	capital	capital	NOUN
ftr-406	1232	31	.	.	PUNCT
ftr-406	1233	1	this	this	DET
ftr-406	1233	2	difference	difference	NOUN
ftr-406	1233	3	,	,	PUNCT
ftr-406	1233	4	by	by	ADP
ftr-406	1233	5	itself	itself	PRON
ftr-406	1233	6	,	,	PUNCT
ftr-406	1233	7	influences	influence	VERB
ftr-406	1233	8	the	the	DET
ftr-406	1233	9	analysis	analysis	NOUN
ftr-406	1233	10	of	of	ADP
ftr-406	1233	11	the	the	DET
ftr-406	1233	12	proper	proper	ADJ
ftr-406	1233	13	treatment	treatment	NOUN
ftr-406	1233	14	of	of	ADP
ftr-406	1233	15	such	such	ADJ
ftr-406	1233	16	transfers	transfer	NOUN
ftr-406	1233	17	.	.	PUNCT
ftr-406	1234	1	although	although	SCONJ
ftr-406	1234	2	section	section	NOUN
ftr-406	1234	3	736	736	NUM
ftr-406	1234	4	explicitly	explicitly	ADV
ftr-406	1234	5	refers	refer	VERB
ftr-406	1234	6	to	to	ADP
ftr-406	1234	7	guaranteed	guarantee	VERB
ftr-406	1234	8	payments	payment	NOUN
ftr-406	1234	9	under	under	ADP
ftr-406	1234	10	section	section	NOUN
ftr-406	1234	11	707(c	707(c	PROPN
ftr-406	1234	12	)	)	PUNCT
ftr-406	1234	13	,	,	PUNCT
ftr-406	1234	14	this	this	DET
ftr-406	1234	15	reference	reference	NOUN
ftr-406	1234	16	may	may	AUX
ftr-406	1234	17	not	not	PART
ftr-406	1234	18	incorporate	incorporate	VERB
ftr-406	1234	19	all	all	PRON
ftr-406	1234	20	of	of	ADP
ftr-406	1234	21	the	the	DET
ftr-406	1234	22	particular	particular	ADJ
ftr-406	1234	23	details	detail	NOUN
ftr-406	1234	24	of	of	ADP
ftr-406	1234	25	such	such	ADJ
ftr-406	1234	26	payments	payment	NOUN
ftr-406	1234	27	as	as	SCONJ
ftr-406	1234	28	discussed	discuss	VERB
ftr-406	1234	29	above	above	ADV
ftr-406	1234	30	for	for	ADP
ftr-406	1234	31	the	the	DET
ftr-406	1234	32	purposes	purpose	NOUN
ftr-406	1234	33	of	of	ADP
ftr-406	1234	34	liquidating	liquidating	NOUN
ftr-406	1234	35	distributions	distribution	NOUN
ftr-406	1234	36	.	.	PUNCT
ftr-406	1235	1	396	396	NUM
ftr-406	1235	2	florida	florida	PROPN
ftr-406	1235	3	tax	tax	NOUN
ftr-406	1235	4	review	review	NOUN
ftr-406	1236	1	[	[	X
ftr-406	1236	2	v0l.7:6	v0l.7:6	NOUN
ftr-406	1236	3	166	166	NUM
ftr-406	1236	4	.	.	PUNCT
ftr-406	1237	1	see	see	VERB
ftr-406	1237	2	also	also	ADV
ftr-406	1237	3	postlewaite	postlewaite	PROPN
ftr-406	1237	4	&	&	CCONJ
ftr-406	1237	5	cameron	cameron	PROPN
ftr-406	1237	6	,	,	PUNCT
ftr-406	1237	7	supra	supra	PROPN
ftr-406	1237	8	note	note	PROPN
ftr-406	1237	9	2	2	NUM
ftr-406	1237	10	,	,	PUNCT
ftr-406	1237	11	at	at	ADP
ftr-406	1237	12	707	707	NUM
ftr-406	1237	13	-	-	SYM
ftr-406	1237	14	08	08	NUM
ftr-406	1237	15	(	(	PUNCT
ftr-406	1237	16	describing	describe	VERB
ftr-406	1237	17	how	how	SCONJ
ftr-406	1237	18	guaranteed	guarantee	VERB
ftr-406	1237	19	payments	payment	NOUN
ftr-406	1237	20	structured	structure	VERB
ftr-406	1237	21	as	as	ADP
ftr-406	1237	22	a	a	DET
ftr-406	1237	23	percentage	percentage	NOUN
ftr-406	1237	24	of	of	ADP
ftr-406	1237	25	partnership	partnership	NOUN
ftr-406	1237	26	income	income	NOUN
ftr-406	1237	27	subject	subject	ADJ
ftr-406	1237	28	to	to	ADP
ftr-406	1237	29	a	a	DET
ftr-406	1237	30	minimum	minimum	NOUN
ftr-406	1237	31	amount	amount	NOUN
ftr-406	1237	32	may	may	AUX
ftr-406	1237	33	not	not	PART
ftr-406	1237	34	be	be	AUX
ftr-406	1237	35	determined	determine	VERB
ftr-406	1237	36	in	in	ADP
ftr-406	1237	37	the	the	DET
ftr-406	1237	38	same	same	ADJ
ftr-406	1237	39	manner	manner	NOUN
ftr-406	1237	40	under	under	ADP
ftr-406	1237	41	§	§	PROPN
ftr-406	1237	42	736(a	736(a	PROPN
ftr-406	1237	43	)	)	PUNCT
ftr-406	1237	44	as	as	ADP
ftr-406	1237	45	under	under	ADP
ftr-406	1237	46	§	§	PROPN
ftr-406	1237	47	707(c	707(c	PROPN
ftr-406	1237	48	)	)	PUNCT
ftr-406	1237	49	)	)	PUNCT
ftr-406	1237	50	.	.	PUNCT
ftr-406	1238	1	167	167	NUM
ftr-406	1238	2	.	.	PUNCT
ftr-406	1239	1	cagle	cagle	PROPN
ftr-406	1239	2	,	,	PUNCT
ftr-406	1239	3	63	63	NUM
ftr-406	1239	4	t.c	t.c	PROPN
ftr-406	1239	5	.	.	PUNCT
ftr-406	1240	1	at	at	ADP
ftr-406	1240	2	95	95	NUM
ftr-406	1240	3	(	(	PUNCT
ftr-406	1240	4	1974	1974	NUM
ftr-406	1240	5	)	)	PUNCT
ftr-406	1240	6	(	(	PUNCT
ftr-406	1240	7	footnote	footnote	VERB
ftr-406	1240	8	omitted	omit	VERB
ftr-406	1240	9	)	)	PUNCT
ftr-406	1240	10	.	.	PUNCT
ftr-406	1241	1	168	168	NUM
ftr-406	1241	2	.	.	PUNCT
ftr-406	1242	1	s.	s.	PROPN
ftr-406	1242	2	rep	rep	PROPN
ftr-406	1242	3	.	.	PROPN
ftr-406	1243	1	no	no	INTJ
ftr-406	1243	2	.	.	NOUN
ftr-406	1244	1	94	94	NUM
ftr-406	1244	2	-	-	SYM
ftr-406	1244	3	938	938	NUM
ftr-406	1244	4	,	,	PUNCT
ftr-406	1244	5	94	94	NUM
ftr-406	1244	6	,	,	PUNCT
ftr-406	1244	7	n.7	n.7	X
ftr-406	1244	8	(	(	PUNCT
ftr-406	1244	9	1976	1976	NUM
ftr-406	1244	10	)	)	PUNCT
ftr-406	1244	11	,	,	PUNCT
ftr-406	1244	12	reprinted	reprint	VERB
ftr-406	1244	13	in	in	ADP
ftr-406	1244	14	1976	1976	NUM
ftr-406	1244	15	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-406	1244	16	.	.	PUNCT
ftr-406	1244	17	3439	3439	NUM
ftr-406	1244	18	,	,	PUNCT
ftr-406	1244	19	3530	3530	NUM
ftr-406	1244	20	,	,	PUNCT
ftr-406	1244	21	n.7	n.7	X
ftr-406	1244	22	.	.	X
ftr-406	1245	1	see	see	VERB
ftr-406	1245	2	regs	reg	NOUN
ftr-406	1245	3	.	.	PUNCT
ftr-406	1246	1	§	§	PROPN
ftr-406	1246	2	1.707	1.707	NUM
ftr-406	1246	3	-	-	SYM
ftr-406	1246	4	1(c	1(c	NUM
ftr-406	1246	5	)	)	PUNCT
ftr-406	1246	6	(	(	PUNCT
ftr-406	1246	7	specifically	specifically	ADV
ftr-406	1246	8	stating	state	VERB
ftr-406	1246	9	that	that	SCONJ
ftr-406	1246	10	the	the	DET
ftr-406	1246	11	reference	reference	NOUN
ftr-406	1246	12	to	to	ADP
ftr-406	1246	13	§	§	PROPN
ftr-406	1246	14	263	263	NUM
ftr-406	1246	15	contained	contain	VERB
ftr-406	1246	16	in	in	ADP
ftr-406	1246	17	§	§	PROPN
ftr-406	1246	18	707(c	707(c	PROPN
ftr-406	1246	19	)	)	PUNCT
ftr-406	1246	20	“	"	PUNCT
ftr-406	1246	21	does	do	AUX
ftr-406	1246	22	not	not	PART
ftr-406	1246	23	affect	affect	VERB
ftr-406	1246	24	the	the	DET
ftr-406	1246	25	deductibility	deductibility	NOUN
ftr-406	1246	26	to	to	ADP
ftr-406	1246	27	the	the	DET
ftr-406	1246	28	partnership	partnership	NOUN
ftr-406	1246	29	of	of	ADP
ftr-406	1246	30	a	a	DET
ftr-406	1246	31	payment	payment	NOUN
ftr-406	1246	32	described	describe	VERB
ftr-406	1246	33	in	in	ADP
ftr-406	1246	34	§	§	PROPN
ftr-406	1246	35	736(a)(2	736(a)(2	NUM
ftr-406	1246	36	)	)	PUNCT
ftr-406	1246	37	to	to	ADP
ftr-406	1246	38	a	a	DET
ftr-406	1246	39	retiring	retire	VERB
ftr-406	1246	40	partner	partner	NOUN
ftr-406	1246	41	or	or	CCONJ
ftr-406	1246	42	to	to	ADP
ftr-406	1246	43	a	a	DET
ftr-406	1246	44	deceased	deceased	ADJ
ftr-406	1246	45	partner	partner	NOUN
ftr-406	1246	46	’s	’s	PART
ftr-406	1246	47	successor	successor	NOUN
ftr-406	1246	48	in	in	ADP
ftr-406	1246	49	interest	interest	NOUN
ftr-406	1246	50	”	"	PUNCT
ftr-406	1246	51	)	)	PUNCT
ftr-406	1246	52	.	.	PUNCT
ftr-406	1247	1	an	an	DET
ftr-406	1247	2	example	example	NOUN
ftr-406	1247	3	of	of	ADP
ftr-406	1247	4	the	the	DET
ftr-406	1247	5	differences	difference	NOUN
ftr-406	1247	6	that	that	PRON
ftr-406	1247	7	exist	exist	VERB
ftr-406	1247	8	between	between	ADP
ftr-406	1247	9	the	the	DET
ftr-406	1247	10	treatment	treatment	NOUN
ftr-406	1247	11	of	of	ADP
ftr-406	1247	12	guaranteed	guarantee	VERB
ftr-406	1247	13	payments	payment	NOUN
ftr-406	1247	14	under	under	ADP
ftr-406	1247	15	section	section	NOUN
ftr-406	1247	16	707(c	707(c	PROPN
ftr-406	1247	17	)	)	PUNCT
ftr-406	1247	18	and	and	CCONJ
ftr-406	1247	19	those	those	PRON
ftr-406	1247	20	under	under	ADP
ftr-406	1247	21	section	section	NOUN
ftr-406	1247	22	736	736	NUM
ftr-406	1247	23	is	be	AUX
ftr-406	1247	24	the	the	DET
ftr-406	1247	25	requirement	requirement	NOUN
ftr-406	1247	26	that	that	SCONJ
ftr-406	1247	27	guaranteed	guarantee	VERB
ftr-406	1247	28	payments	payment	NOUN
ftr-406	1247	29	under	under	ADP
ftr-406	1247	30	section	section	NOUN
ftr-406	1247	31	707(c	707(c	PROPN
ftr-406	1247	32	)	)	PUNCT
ftr-406	1247	33	are	be	AUX
ftr-406	1247	34	subject	subject	ADJ
ftr-406	1247	35	to	to	ADP
ftr-406	1247	36	the	the	DET
ftr-406	1247	37	capitalization	capitalization	NOUN
ftr-406	1247	38	requirements	requirement	NOUN
ftr-406	1247	39	of	of	ADP
ftr-406	1247	40	section	section	NOUN
ftr-406	1247	41	263	263	NUM
ftr-406	1247	42	.	.	PUNCT
ftr-406	1248	1	prior	prior	ADV
ftr-406	1248	2	to	to	ADP
ftr-406	1248	3	the	the	DET
ftr-406	1248	4	amendment	amendment	NOUN
ftr-406	1248	5	of166	of166	ADJ
ftr-406	1248	6	section	section	NOUN
ftr-406	1248	7	707(c	707(c	PROPN
ftr-406	1248	8	)	)	PUNCT
ftr-406	1248	9	in	in	ADP
ftr-406	1248	10	1976	1976	NUM
ftr-406	1248	11	explicitly	explicitly	ADV
ftr-406	1248	12	subjecting	subject	VERB
ftr-406	1248	13	guaranteed	guarantee	VERB
ftr-406	1248	14	payments	payment	NOUN
ftr-406	1248	15	to	to	ADP
ftr-406	1248	16	the	the	DET
ftr-406	1248	17	capitalization	capitalization	NOUN
ftr-406	1248	18	requirements	requirement	NOUN
ftr-406	1248	19	of	of	ADP
ftr-406	1248	20	section	section	NOUN
ftr-406	1248	21	263	263	NUM
ftr-406	1248	22	,	,	PUNCT
ftr-406	1248	23	the	the	DET
ftr-406	1248	24	tax	tax	NOUN
ftr-406	1248	25	court	court	NOUN
ftr-406	1248	26	reached	reach	VERB
ftr-406	1248	27	the	the	DET
ftr-406	1248	28	same	same	ADJ
ftr-406	1248	29	conclusion	conclusion	NOUN
ftr-406	1248	30	but	but	CCONJ
ftr-406	1248	31	cautioned	caution	VERB
ftr-406	1248	32	that	that	SCONJ
ftr-406	1248	33	its	its	PRON
ftr-406	1248	34	decision	decision	NOUN
ftr-406	1248	35	for	for	ADP
ftr-406	1248	36	purposes	purpose	NOUN
ftr-406	1248	37	of	of	ADP
ftr-406	1248	38	section	section	NOUN
ftr-406	1248	39	707(c	707(c	PROPN
ftr-406	1248	40	)	)	PUNCT
ftr-406	1248	41	might	might	AUX
ftr-406	1248	42	not	not	PART
ftr-406	1248	43	apply	apply	VERB
ftr-406	1248	44	for	for	ADP
ftr-406	1248	45	purposes	purpose	NOUN
ftr-406	1248	46	of	of	ADP
ftr-406	1248	47	section	section	NOUN
ftr-406	1248	48	736	736	NUM
ftr-406	1248	49	.	.	PUNCT
ftr-406	1249	1	in	in	ADP
ftr-406	1249	2	deciding	decide	VERB
ftr-406	1249	3	that	that	SCONJ
ftr-406	1249	4	the	the	DET
ftr-406	1249	5	section	section	NOUN
ftr-406	1249	6	707(c	707(c	PROPN
ftr-406	1249	7	)	)	PUNCT
ftr-406	1249	8	payment	payment	NOUN
ftr-406	1249	9	herein	herein	NOUN
ftr-406	1249	10	must	must	AUX
ftr-406	1249	11	run	run	VERB
ftr-406	1249	12	the	the	DET
ftr-406	1249	13	gauntlet	gauntlet	NOUN
ftr-406	1249	14	of	of	ADP
ftr-406	1249	15	section	section	NOUN
ftr-406	1249	16	162(a	162(a	PROPN
ftr-406	1249	17	)	)	PUNCT
ftr-406	1249	18	in	in	ADP
ftr-406	1249	19	order	order	NOUN
ftr-406	1249	20	to	to	PART
ftr-406	1249	21	be	be	AUX
ftr-406	1249	22	deductible	deductible	ADJ
ftr-406	1249	23	,	,	PUNCT
ftr-406	1249	24	we	we	PRON
ftr-406	1249	25	expressly	expressly	ADV
ftr-406	1249	26	reserve	reserve	VERB
ftr-406	1249	27	determination	determination	NOUN
ftr-406	1249	28	of	of	ADP
ftr-406	1249	29	a	a	DET
ftr-406	1249	30	similar	similar	ADJ
ftr-406	1249	31	question	question	NOUN
ftr-406	1249	32	under	under	ADP
ftr-406	1249	33	section	section	NOUN
ftr-406	1249	34	736(a)(2	736(a)(2	NUM
ftr-406	1249	35	)	)	PUNCT
ftr-406	1249	36	and	and	CCONJ
ftr-406	1249	37	think	think	VERB
ftr-406	1249	38	that	that	SCONJ
ftr-406	1249	39	no	no	DET
ftr-406	1249	40	inference	inference	NOUN
ftr-406	1249	41	should	should	AUX
ftr-406	1249	42	be	be	AUX
ftr-406	1249	43	drawn	draw	VERB
ftr-406	1249	44	from	from	ADP
ftr-406	1249	45	the	the	DET
ftr-406	1249	46	decision	decision	NOUN
ftr-406	1249	47	in	in	ADP
ftr-406	1249	48	the	the	DET
ftr-406	1249	49	instant	instant	ADJ
ftr-406	1249	50	case	case	NOUN
ftr-406	1249	51	.	.	PUNCT
ftr-406	1250	1	see	see	VERB
ftr-406	1250	2	sec	sec	PROPN
ftr-406	1250	3	.	.	PROPN
ftr-406	1250	4	1.736	1.736	NUM
ftr-406	1250	5	-	-	SYM
ftr-406	1250	6	1(a)(4	1(a)(4	NUM
ftr-406	1250	7	)	)	PUNCT
ftr-406	1250	8	,	,	PUNCT
ftr-406	1250	9	income	income	NOUN
ftr-406	1250	10	tax	tax	NOUN
ftr-406	1250	11	regs	reg	NOUN
ftr-406	1250	12	.	.	PUNCT
ftr-406	1251	1	167	167	NUM
ftr-406	1251	2	thus	thus	ADV
ftr-406	1251	3	,	,	PUNCT
ftr-406	1251	4	the	the	DET
ftr-406	1251	5	tax	tax	NOUN
ftr-406	1251	6	court	court	NOUN
ftr-406	1251	7	recognized	recognize	VERB
ftr-406	1251	8	that	that	SCONJ
ftr-406	1251	9	the	the	DET
ftr-406	1251	10	different	different	ADJ
ftr-406	1251	11	policy	policy	NOUN
ftr-406	1251	12	justifications	justification	NOUN
ftr-406	1251	13	for	for	ADP
ftr-406	1251	14	sections	section	NOUN
ftr-406	1251	15	707	707	NUM
ftr-406	1251	16	and	and	CCONJ
ftr-406	1251	17	736	736	NUM
ftr-406	1251	18	may	may	AUX
ftr-406	1251	19	require	require	VERB
ftr-406	1251	20	different	different	ADJ
ftr-406	1251	21	approaches	approach	NOUN
ftr-406	1251	22	to	to	ADP
ftr-406	1251	23	the	the	DET
ftr-406	1251	24	treatment	treatment	NOUN
ftr-406	1251	25	of	of	ADP
ftr-406	1251	26	guaranteed	guarantee	VERB
ftr-406	1251	27	payments	payment	NOUN
ftr-406	1251	28	under	under	ADP
ftr-406	1251	29	each	each	DET
ftr-406	1251	30	section	section	NOUN
ftr-406	1251	31	.	.	PUNCT
ftr-406	1252	1	the	the	DET
ftr-406	1252	2	court	court	NOUN
ftr-406	1252	3	’s	’s	PART
ftr-406	1252	4	perceptiveness	perceptiveness	NOUN
ftr-406	1252	5	in	in	ADP
ftr-406	1252	6	this	this	DET
ftr-406	1252	7	regard	regard	NOUN
ftr-406	1252	8	was	be	AUX
ftr-406	1252	9	prescient	prescient	NOUN
ftr-406	1252	10	of	of	ADP
ftr-406	1252	11	congressional	congressional	ADJ
ftr-406	1252	12	intent	intent	NOUN
ftr-406	1252	13	when	when	SCONJ
ftr-406	1252	14	congress	congress	PROPN
ftr-406	1252	15	amended	amend	VERB
ftr-406	1252	16	section	section	NOUN
ftr-406	1252	17	707(c	707(c	PROPN
ftr-406	1252	18	)	)	PUNCT
ftr-406	1252	19	to	to	PART
ftr-406	1252	20	clarify	clarify	VERB
ftr-406	1252	21	that	that	SCONJ
ftr-406	1252	22	the	the	DET
ftr-406	1252	23	capitalization	capitalization	NOUN
ftr-406	1252	24	requirements	requirement	NOUN
ftr-406	1252	25	of	of	ADP
ftr-406	1252	26	section	section	NOUN
ftr-406	1252	27	263	263	NUM
ftr-406	1252	28	applied	apply	VERB
ftr-406	1252	29	to	to	ADP
ftr-406	1252	30	guaranteed	guarantee	VERB
ftr-406	1252	31	payments	payment	NOUN
ftr-406	1252	32	.	.	PUNCT
ftr-406	1253	1	congress	congress	PROPN
ftr-406	1253	2	specifically	specifically	ADV
ftr-406	1253	3	directed	direct	VERB
ftr-406	1253	4	in	in	ADP
ftr-406	1253	5	the	the	DET
ftr-406	1253	6	legislative	legislative	ADJ
ftr-406	1253	7	history	history	NOUN
ftr-406	1253	8	that	that	PRON
ftr-406	1253	9	the	the	DET
ftr-406	1253	10	amendment	amendment	NOUN
ftr-406	1253	11	to	to	PART
ftr-406	1253	12	section	section	NOUN
ftr-406	1253	13	707(c	707(c	PROPN
ftr-406	1253	14	)	)	PUNCT
ftr-406	1253	15	“	"	PUNCT
ftr-406	1253	16	is	be	AUX
ftr-406	1253	17	not	not	PART
ftr-406	1253	18	intended	intend	VERB
ftr-406	1253	19	to	to	PART
ftr-406	1253	20	adversely	adversely	ADV
ftr-406	1253	21	affect	affect	VERB
ftr-406	1253	22	the	the	DET
ftr-406	1253	23	deductibility	deductibility	NOUN
ftr-406	1253	24	to	to	ADP
ftr-406	1253	25	the	the	DET
ftr-406	1253	26	partnership	partnership	NOUN
ftr-406	1253	27	of	of	ADP
ftr-406	1253	28	a	a	DET
ftr-406	1253	29	payment	payment	NOUN
ftr-406	1253	30	described	describe	VERB
ftr-406	1253	31	in	in	ADP
ftr-406	1253	32	section	section	NOUN
ftr-406	1253	33	736(a)(2	736(a)(2	NUM
ftr-406	1253	34	)	)	PUNCT
ftr-406	1253	35	to	to	ADP
ftr-406	1253	36	a	a	DET
ftr-406	1253	37	retiring	retire	VERB
ftr-406	1253	38	partner	partner	NOUN
ftr-406	1253	39	.	.	PUNCT
ftr-406	1253	40	”	"	PUNCT
ftr-406	1254	1	consequently	consequently	ADV
ftr-406	1254	2	,	,	PUNCT
ftr-406	1254	3	the	the	DET
ftr-406	1254	4	history	history	NOUN
ftr-406	1254	5	of	of	ADP
ftr-406	1254	6	the168	the168	PROPN
ftr-406	1254	7	relationship	relationship	NOUN
ftr-406	1254	8	between	between	ADP
ftr-406	1254	9	sections	section	NOUN
ftr-406	1254	10	707	707	NUM
ftr-406	1254	11	and	and	CCONJ
ftr-406	1254	12	736	736	NUM
ftr-406	1254	13	suggests	suggest	VERB
ftr-406	1254	14	that	that	SCONJ
ftr-406	1254	15	caution	caution	NOUN
ftr-406	1254	16	should	should	AUX
ftr-406	1254	17	be	be	AUX
ftr-406	1254	18	exercised	exercise	VERB
ftr-406	1254	19	when	when	SCONJ
ftr-406	1254	20	assuming	assume	VERB
ftr-406	1254	21	that	that	SCONJ
ftr-406	1254	22	all	all	DET
ftr-406	1254	23	aspects	aspect	NOUN
ftr-406	1254	24	of	of	ADP
ftr-406	1254	25	section	section	NOUN
ftr-406	1254	26	707(c	707(c	PROPN
ftr-406	1254	27	)	)	PUNCT
ftr-406	1254	28	apply	apply	VERB
ftr-406	1254	29	in	in	ADP
ftr-406	1254	30	the	the	DET
ftr-406	1254	31	context	context	NOUN
ftr-406	1254	32	of	of	ADP
ftr-406	1254	33	section	section	NOUN
ftr-406	1254	34	736(a)(2	736(a)(2	NOUN
ftr-406	1254	35	)	)	PUNCT
ftr-406	1254	36	payments	payment	NOUN
ftr-406	1254	37	treated	treat	VERB
ftr-406	1254	38	as	as	ADP
ftr-406	1254	39	guaranteed	guarantee	VERB
ftr-406	1254	40	payments	payment	NOUN
ftr-406	1254	41	.	.	PUNCT
ftr-406	1255	1	we	we	PRON
ftr-406	1255	2	conclude	conclude	VERB
ftr-406	1255	3	that	that	SCONJ
ftr-406	1255	4	the	the	DET
ftr-406	1255	5	treatment	treatment	NOUN
ftr-406	1255	6	of	of	ADP
ftr-406	1255	7	in	in	ADP
ftr-406	1255	8	-	-	PUNCT
ftr-406	1255	9	kind	kind	ADJ
ftr-406	1255	10	guaranteed	guarantee	VERB
ftr-406	1255	11	payments	payment	NOUN
ftr-406	1255	12	under	under	ADP
ftr-406	1255	13	section	section	NOUN
ftr-406	1255	14	736	736	NUM
ftr-406	1255	15	,	,	PUNCT
ftr-406	1255	16	a	a	DET
ftr-406	1255	17	provision	provision	NOUN
ftr-406	1255	18	with	with	ADP
ftr-406	1255	19	a	a	DET
ftr-406	1255	20	narrow	narrow	ADJ
ftr-406	1255	21	statutory	statutory	ADJ
ftr-406	1255	22	focus	focus	NOUN
ftr-406	1255	23	and	and	CCONJ
ftr-406	1255	24	legislative	legislative	ADJ
ftr-406	1255	25	purpose	purpose	NOUN
ftr-406	1255	26	,	,	PUNCT
ftr-406	1255	27	is	be	AUX
ftr-406	1255	28	not	not	PART
ftr-406	1255	29	identical	identical	ADJ
ftr-406	1255	30	to	to	ADP
ftr-406	1255	31	that	that	PRON
ftr-406	1255	32	under	under	ADP
ftr-406	1255	33	section	section	NOUN
ftr-406	1255	34	707(c	707(c	PROPN
ftr-406	1255	35	)	)	PUNCT
ftr-406	1255	36	.	.	PUNCT
ftr-406	1256	1	instead	instead	ADV
ftr-406	1256	2	,	,	PUNCT
ftr-406	1256	3	the	the	DET
ftr-406	1256	4	reference	reference	NOUN
ftr-406	1256	5	to	to	ADP
ftr-406	1256	6	guaranteed	guarantee	VERB
ftr-406	1256	7	payments	payment	NOUN
ftr-406	1256	8	under	under	ADP
ftr-406	1256	9	section	section	NOUN
ftr-406	1256	10	736	736	NUM
ftr-406	1256	11	was	be	AUX
ftr-406	1256	12	intended	intend	VERB
ftr-406	1256	13	only	only	ADV
ftr-406	1256	14	to	to	PART
ftr-406	1256	15	resolve	resolve	VERB
ftr-406	1256	16	questions	question	NOUN
ftr-406	1256	17	regarding	regard	VERB
ftr-406	1256	18	the	the	DET
ftr-406	1256	19	characterization	characterization	NOUN
ftr-406	1256	20	of	of	ADP
ftr-406	1256	21	income	income	NOUN
ftr-406	1256	22	by	by	ADP
ftr-406	1256	23	the	the	DET
ftr-406	1256	24	recipient	recipient	NOUN
ftr-406	1256	25	partner	partner	NOUN
ftr-406	1256	26	and	and	CCONJ
ftr-406	1256	27	the	the	DET
ftr-406	1256	28	deductibility	deductibility	NOUN
ftr-406	1256	29	of	of	ADP
ftr-406	1256	30	such	such	ADJ
ftr-406	1256	31	transfers	transfer	NOUN
ftr-406	1256	32	by	by	ADP
ftr-406	1256	33	the	the	DET
ftr-406	1256	34	partnership	partnership	NOUN
ftr-406	1256	35	.	.	PUNCT
ftr-406	1257	1	section	section	NOUN
ftr-406	1257	2	736	736	NUM
ftr-406	1257	3	does	do	VERB
ftr-406	1257	4	2006	2006	NUM
ftr-406	1257	5	]	]	PUNCT
ftr-406	1258	1	the	the	DET
ftr-406	1258	2	lazarus	lazarus	PROPN
ftr-406	1258	3	effect	effect	PROPN
ftr-406	1258	4	397	397	NUM
ftr-406	1258	5	169	169	NUM
ftr-406	1258	6	.	.	PUNCT
ftr-406	1259	1	irc	irc	PROPN
ftr-406	1259	2	§	§	PROPN
ftr-406	1259	3	§	§	PROPN
ftr-406	1259	4	736(a	736(a	PROPN
ftr-406	1259	5	)	)	PUNCT
ftr-406	1259	6	and	and	CCONJ
ftr-406	1259	7	736(b)(1	736(b)(1	NUM
ftr-406	1259	8	)	)	PUNCT
ftr-406	1259	9	.	.	PUNCT
ftr-406	1260	1	see	see	VERB
ftr-406	1260	2	kahn	kahn	PROPN
ftr-406	1260	3	&	&	CCONJ
ftr-406	1260	4	cuenin	cuenin	PROPN
ftr-406	1260	5	,	,	PUNCT
ftr-406	1260	6	supra	supra	PROPN
ftr-406	1260	7	note	note	PROPN
ftr-406	1260	8	6	6	NUM
ftr-406	1260	9	,	,	PUNCT
ftr-406	1260	10	at	at	ADP
ftr-406	1260	11	437	437	NUM
ftr-406	1260	12	.	.	PUNCT
ftr-406	1260	13	170	170	NUM
ftr-406	1260	14	.	.	PUNCT
ftr-406	1261	1	irc	irc	PROPN
ftr-406	1261	2	§	§	PROPN
ftr-406	1261	3	736(b)(3	736(b)(3	NUM
ftr-406	1261	4	)	)	PUNCT
ftr-406	1261	5	.	.	PUNCT
ftr-406	1262	1	as	as	SCONJ
ftr-406	1262	2	originally	originally	ADV
ftr-406	1262	3	enacted	enact	VERB
ftr-406	1262	4	in	in	ADP
ftr-406	1262	5	1954	1954	NUM
ftr-406	1262	6	,	,	PUNCT
ftr-406	1262	7	§	§	PROPN
ftr-406	1262	8	736(b	736(b	PROPN
ftr-406	1262	9	)	)	PUNCT
ftr-406	1262	10	permitted	permit	VERB
ftr-406	1262	11	the	the	DET
ftr-406	1262	12	treatment	treatment	NOUN
ftr-406	1262	13	of	of	ADP
ftr-406	1262	14	payments	payment	NOUN
ftr-406	1262	15	for	for	ADP
ftr-406	1262	16	unrealized	unrealized	ADJ
ftr-406	1262	17	receivables	receivables	NOUN
ftr-406	1262	18	and	and	CCONJ
ftr-406	1262	19	unspecified	unspecified	ADJ
ftr-406	1262	20	goodwill	goodwill	NOUN
ftr-406	1262	21	as	as	ADP
ftr-406	1262	22	payments	payment	NOUN
ftr-406	1262	23	under	under	ADP
ftr-406	1262	24	§	§	PROPN
ftr-406	1262	25	736(a	736(a	PROPN
ftr-406	1262	26	)	)	PUNCT
ftr-406	1262	27	regardless	regardless	ADV
ftr-406	1262	28	of	of	ADP
ftr-406	1262	29	the	the	DET
ftr-406	1262	30	type	type	NOUN
ftr-406	1262	31	of	of	ADP
ftr-406	1262	32	partnership	partnership	NOUN
ftr-406	1262	33	or	or	CCONJ
ftr-406	1262	34	partner	partner	NOUN
ftr-406	1262	35	involved	involve	VERB
ftr-406	1262	36	.	.	PUNCT
ftr-406	1263	1	congress	congress	PROPN
ftr-406	1263	2	enacted	enact	VERB
ftr-406	1263	3	the	the	DET
ftr-406	1263	4	restrictions	restriction	NOUN
ftr-406	1263	5	currently	currently	ADV
ftr-406	1263	6	imposed	impose	VERB
ftr-406	1263	7	under	under	ADP
ftr-406	1263	8	§	§	PROPN
ftr-406	1263	9	736(b)(3	736(b)(3	NUM
ftr-406	1263	10	)	)	PUNCT
ftr-406	1263	11	in	in	ADP
ftr-406	1263	12	1993	1993	NUM
ftr-406	1263	13	.	.	PUNCT
ftr-406	1264	1	see	see	VERB
ftr-406	1264	2	2	2	NUM
ftr-406	1264	3	willis	willi	NOUN
ftr-406	1264	4	,	,	PUNCT
ftr-406	1264	5	pennell	pennell	PROPN
ftr-406	1264	6	&	&	CCONJ
ftr-406	1264	7	postlewaite	postlewaite	PROPN
ftr-406	1264	8	,	,	PUNCT
ftr-406	1264	9	supra	supra	PROPN
ftr-406	1264	10	note	note	NOUN
ftr-406	1264	11	11	11	NUM
ftr-406	1264	12	,	,	PUNCT
ftr-406	1264	13	at	at	ADP
ftr-406	1264	14	¶¶	¶¶	PROPN
ftr-406	1264	15	15.02	15.02	NUM
ftr-406	1264	16	and	and	CCONJ
ftr-406	1264	17	15.03	15.03	NUM
ftr-406	1264	18	.	.	PUNCT
ftr-406	1265	1	171	171	NUM
ftr-406	1265	2	.	.	PUNCT
ftr-406	1266	1	irc	irc	PROPN
ftr-406	1266	2	§	§	PROPN
ftr-406	1266	3	736(b)(2	736(b)(2	NOUN
ftr-406	1266	4	)	)	PUNCT
ftr-406	1266	5	.	.	PUNCT
ftr-406	1267	1	172	172	NUM
ftr-406	1267	2	.	.	PUNCT
ftr-406	1267	3	irc	irc	PROPN
ftr-406	1267	4	§	§	PROPN
ftr-406	1267	5	736(a	736(a	PROPN
ftr-406	1267	6	)	)	PUNCT
ftr-406	1267	7	.	.	PUNCT
ftr-406	1268	1	173	173	NUM
ftr-406	1268	2	.	.	PUNCT
ftr-406	1268	3	irc	irc	PROPN
ftr-406	1268	4	§	§	PROPN
ftr-406	1268	5	736(a)(1	736(a)(1	PROPN
ftr-406	1268	6	)	)	PUNCT
ftr-406	1268	7	.	.	PUNCT
ftr-406	1269	1	174	174	NUM
ftr-406	1269	2	.	.	PUNCT
ftr-406	1270	1	irc	irc	PROPN
ftr-406	1270	2	§	§	PROPN
ftr-406	1270	3	736(a)(2	736(a)(2	NUM
ftr-406	1270	4	)	)	PUNCT
ftr-406	1270	5	.	.	PUNCT
ftr-406	1271	1	in	in	ADP
ftr-406	1271	2	our	our	PRON
ftr-406	1271	3	earlier	early	ADJ
ftr-406	1271	4	article	article	NOUN
ftr-406	1271	5	proposing	propose	VERB
ftr-406	1271	6	the	the	DET
ftr-406	1271	7	repeal	repeal	NOUN
ftr-406	1271	8	of	of	ADP
ftr-406	1271	9	§	§	PROPN
ftr-406	1271	10	707(c	707(c	PROPN
ftr-406	1271	11	)	)	PUNCT
ftr-406	1271	12	,	,	PUNCT
ftr-406	1271	13	we	we	PRON
ftr-406	1271	14	suggested	suggest	VERB
ftr-406	1271	15	that	that	SCONJ
ftr-406	1271	16	payments	payment	NOUN
ftr-406	1271	17	in	in	ADP
ftr-406	1271	18	excess	excess	NOUN
ftr-406	1271	19	of	of	ADP
ftr-406	1271	20	those	those	PRON
ftr-406	1271	21	in	in	ADP
ftr-406	1271	22	exchange	exchange	NOUN
ftr-406	1271	23	for	for	ADP
ftr-406	1271	24	the	the	DET
ftr-406	1271	25	withdrawing	withdraw	VERB
ftr-406	1271	26	partner	partner	NOUN
ftr-406	1271	27	’s	’s	PART
ftr-406	1271	28	interest	interest	NOUN
ftr-406	1271	29	in	in	ADP
ftr-406	1271	30	partnership	partnership	NOUN
ftr-406	1271	31	property	property	NOUN
ftr-406	1271	32	under	under	ADP
ftr-406	1271	33	§	§	PROPN
ftr-406	1271	34	736(b	736(b	PROPN
ftr-406	1271	35	)	)	PUNCT
ftr-406	1271	36	and	and	CCONJ
ftr-406	1271	37	determined	determine	VERB
ftr-406	1271	38	without	without	ADP
ftr-406	1271	39	regard	regard	NOUN
ftr-406	1271	40	to	to	ADP
ftr-406	1271	41	partnership	partnership	NOUN
ftr-406	1271	42	income	income	NOUN
ftr-406	1271	43	be	be	AUX
ftr-406	1271	44	treated	treat	VERB
ftr-406	1271	45	as	as	ADP
ftr-406	1271	46	a	a	DET
ftr-406	1271	47	payment	payment	NOUN
ftr-406	1271	48	under	under	ADP
ftr-406	1271	49	§	§	PROPN
ftr-406	1271	50	707(a)(1	707(a)(1	NUM
ftr-406	1271	51	)	)	PUNCT
ftr-406	1271	52	as	as	SCONJ
ftr-406	1271	53	made	make	VERB
ftr-406	1271	54	to	to	ADP
ftr-406	1271	55	a	a	DET
ftr-406	1271	56	partner	partner	NOUN
ftr-406	1271	57	other	other	ADJ
ftr-406	1271	58	not	not	PART
ftr-406	1271	59	address	address	VERB
ftr-406	1271	60	the	the	DET
ftr-406	1271	61	question	question	NOUN
ftr-406	1271	62	of	of	ADP
ftr-406	1271	63	whether	whether	SCONJ
ftr-406	1271	64	the	the	DET
ftr-406	1271	65	partnership	partnership	NOUN
ftr-406	1271	66	must	must	AUX
ftr-406	1271	67	recognize	recognize	VERB
ftr-406	1271	68	gain	gain	NOUN
ftr-406	1271	69	or	or	CCONJ
ftr-406	1271	70	loss	loss	NOUN
ftr-406	1271	71	on	on	ADP
ftr-406	1271	72	the	the	DET
ftr-406	1271	73	transfer	transfer	NOUN
ftr-406	1271	74	of	of	ADP
ftr-406	1271	75	partnership	partnership	NOUN
ftr-406	1271	76	property	property	NOUN
ftr-406	1271	77	in	in	ADP
ftr-406	1271	78	satisfaction	satisfaction	NOUN
ftr-406	1271	79	of	of	ADP
ftr-406	1271	80	a	a	DET
ftr-406	1271	81	guaranteed	guarantee	VERB
ftr-406	1271	82	payment	payment	NOUN
ftr-406	1271	83	.	.	PUNCT
ftr-406	1272	1	the	the	DET
ftr-406	1272	2	answer	answer	NOUN
ftr-406	1272	3	to	to	ADP
ftr-406	1272	4	that	that	DET
ftr-406	1272	5	question	question	NOUN
ftr-406	1272	6	depends	depend	VERB
ftr-406	1272	7	on	on	ADP
ftr-406	1272	8	an	an	DET
ftr-406	1272	9	independent	independent	ADJ
ftr-406	1272	10	analysis	analysis	NOUN
ftr-406	1272	11	of	of	ADP
ftr-406	1272	12	the	the	DET
ftr-406	1272	13	implications	implication	NOUN
ftr-406	1272	14	of	of	ADP
ftr-406	1272	15	guaranteed	guarantee	VERB
ftr-406	1272	16	payments	payment	NOUN
ftr-406	1272	17	in	in	ADP
ftr-406	1272	18	the	the	DET
ftr-406	1272	19	specific	specific	ADJ
ftr-406	1272	20	context	context	NOUN
ftr-406	1272	21	of	of	ADP
ftr-406	1272	22	liquidating	liquidating	NOUN
ftr-406	1272	23	distributions	distribution	NOUN
ftr-406	1272	24	.	.	PUNCT
ftr-406	1273	1	a.	a.	NOUN
ftr-406	1273	2	application	application	NOUN
ftr-406	1273	3	of	of	ADP
ftr-406	1273	4	section	section	NOUN
ftr-406	1273	5	736	736	NUM
ftr-406	1273	6	to	to	ADP
ftr-406	1273	7	liquidating	liquidating	NOUN
ftr-406	1273	8	distributions	distribution	NOUN
ftr-406	1273	9	section	section	NOUN
ftr-406	1273	10	736	736	NUM
ftr-406	1273	11	applies	apply	VERB
ftr-406	1273	12	to	to	ADP
ftr-406	1273	13	distributions	distribution	NOUN
ftr-406	1273	14	in	in	ADP
ftr-406	1273	15	liquidation	liquidation	NOUN
ftr-406	1273	16	of	of	ADP
ftr-406	1273	17	a	a	DET
ftr-406	1273	18	partner	partner	NOUN
ftr-406	1273	19	’s	’s	PART
ftr-406	1273	20	interest	interest	NOUN
ftr-406	1273	21	in	in	ADP
ftr-406	1273	22	a	a	DET
ftr-406	1273	23	partnership	partnership	NOUN
ftr-406	1273	24	.	.	PUNCT
ftr-406	1274	1	as	as	SCONJ
ftr-406	1274	2	kahn	kahn	PROPN
ftr-406	1274	3	and	and	CCONJ
ftr-406	1274	4	cuenin	cuenin	PROPN
ftr-406	1274	5	explain	explain	VERB
ftr-406	1274	6	,	,	PUNCT
ftr-406	1274	7	section	section	NOUN
ftr-406	1274	8	736	736	NUM
ftr-406	1274	9	divides	divide	VERB
ftr-406	1274	10	such	such	ADJ
ftr-406	1274	11	distributions	distribution	NOUN
ftr-406	1274	12	into	into	ADP
ftr-406	1274	13	two	two	NUM
ftr-406	1274	14	categories	category	NOUN
ftr-406	1274	15	:	:	PUNCT
ftr-406	1274	16	section	section	NOUN
ftr-406	1274	17	736(b	736(b	PROPN
ftr-406	1274	18	)	)	PUNCT
ftr-406	1274	19	applies	apply	VERB
ftr-406	1274	20	to	to	ADP
ftr-406	1274	21	distributions	distribution	NOUN
ftr-406	1274	22	in	in	ADP
ftr-406	1274	23	exchange	exchange	NOUN
ftr-406	1274	24	for	for	ADP
ftr-406	1274	25	the	the	DET
ftr-406	1274	26	partner	partner	NOUN
ftr-406	1274	27	’s	’s	PART
ftr-406	1274	28	interest	interest	NOUN
ftr-406	1274	29	in	in	ADP
ftr-406	1274	30	partnership	partnership	NOUN
ftr-406	1274	31	property	property	NOUN
ftr-406	1274	32	while	while	SCONJ
ftr-406	1274	33	section	section	NOUN
ftr-406	1274	34	736(a	736(a	PROPN
ftr-406	1274	35	)	)	PUNCT
ftr-406	1274	36	applies	apply	VERB
ftr-406	1274	37	to	to	ADP
ftr-406	1274	38	all	all	DET
ftr-406	1274	39	other	other	ADJ
ftr-406	1274	40	distributions	distribution	NOUN
ftr-406	1274	41	.	.	PUNCT
ftr-406	1275	1	importantly	importantly	ADV
ftr-406	1275	2	,	,	PUNCT
ftr-406	1275	3	section	section	NOUN
ftr-406	1275	4	736(b	736(b	PROPN
ftr-406	1275	5	)	)	PUNCT
ftr-406	1275	6	does169	does169	AUX
ftr-406	1275	7	not	not	PART
ftr-406	1275	8	apply	apply	VERB
ftr-406	1275	9	to	to	ADP
ftr-406	1275	10	unrealized	unrealized	ADJ
ftr-406	1275	11	receivables	receivables	NOUN
ftr-406	1275	12	held	hold	VERB
ftr-406	1275	13	by	by	ADP
ftr-406	1275	14	the	the	DET
ftr-406	1275	15	partnership	partnership	NOUN
ftr-406	1275	16	or	or	CCONJ
ftr-406	1275	17	to	to	ADP
ftr-406	1275	18	goodwill	goodwill	NOUN
ftr-406	1275	19	of	of	ADP
ftr-406	1275	20	the	the	DET
ftr-406	1275	21	partnership	partnership	NOUN
ftr-406	1275	22	provided	provide	VERB
ftr-406	1275	23	that	that	SCONJ
ftr-406	1275	24	(	(	PUNCT
ftr-406	1275	25	1	1	X
ftr-406	1275	26	)	)	PUNCT
ftr-406	1275	27	capital	capital	NOUN
ftr-406	1275	28	is	be	AUX
ftr-406	1275	29	not	not	PART
ftr-406	1275	30	a	a	DET
ftr-406	1275	31	material	material	ADJ
ftr-406	1275	32	income	income	NOUN
ftr-406	1275	33	-	-	PUNCT
ftr-406	1275	34	producing	produce	VERB
ftr-406	1275	35	factor	factor	NOUN
ftr-406	1275	36	for	for	ADP
ftr-406	1275	37	the	the	DET
ftr-406	1275	38	partnership	partnership	NOUN
ftr-406	1275	39	and	and	CCONJ
ftr-406	1275	40	(	(	PUNCT
ftr-406	1275	41	2	2	X
ftr-406	1275	42	)	)	PUNCT
ftr-406	1275	43	the	the	DET
ftr-406	1275	44	retiring	retire	VERB
ftr-406	1275	45	or	or	CCONJ
ftr-406	1275	46	deceased	deceased	ADJ
ftr-406	1275	47	partner	partner	NOUN
ftr-406	1275	48	was	be	AUX
ftr-406	1275	49	a	a	DET
ftr-406	1275	50	general	general	ADJ
ftr-406	1275	51	partner	partner	NOUN
ftr-406	1275	52	in	in	ADP
ftr-406	1275	53	the	the	DET
ftr-406	1275	54	partnership	partnership	NOUN
ftr-406	1275	55	.	.	PUNCT
ftr-406	1276	1	in	in	ADP
ftr-406	1276	2	other	other	ADJ
ftr-406	1276	3	words	word	NOUN
ftr-406	1276	4	,	,	PUNCT
ftr-406	1276	5	distributions	distribution	NOUN
ftr-406	1276	6	in170	in170	NOUN
ftr-406	1276	7	exchange	exchange	NOUN
ftr-406	1276	8	for	for	ADP
ftr-406	1276	9	a	a	DET
ftr-406	1276	10	partner	partner	NOUN
ftr-406	1276	11	’s	’s	PART
ftr-406	1276	12	interest	interest	NOUN
ftr-406	1276	13	in	in	ADP
ftr-406	1276	14	unrealized	unrealized	ADJ
ftr-406	1276	15	receivables	receivables	NOUN
ftr-406	1276	16	and	and	CCONJ
ftr-406	1276	17	goodwill	goodwill	NOUN
ftr-406	1276	18	are	be	AUX
ftr-406	1276	19	not	not	PART
ftr-406	1276	20	treated	treat	VERB
ftr-406	1276	21	under	under	ADP
ftr-406	1276	22	section	section	NOUN
ftr-406	1276	23	736(b	736(b	PROPN
ftr-406	1276	24	)	)	PUNCT
ftr-406	1276	25	if	if	SCONJ
ftr-406	1276	26	the	the	DET
ftr-406	1276	27	distribution	distribution	NOUN
ftr-406	1276	28	is	be	AUX
ftr-406	1276	29	in	in	ADP
ftr-406	1276	30	liquidation	liquidation	NOUN
ftr-406	1276	31	of	of	ADP
ftr-406	1276	32	a	a	DET
ftr-406	1276	33	general	general	ADJ
ftr-406	1276	34	partner	partner	NOUN
ftr-406	1276	35	’s	’s	PART
ftr-406	1276	36	interest	interest	NOUN
ftr-406	1276	37	in	in	ADP
ftr-406	1276	38	a	a	DET
ftr-406	1276	39	service	service	NOUN
ftr-406	1276	40	partnership	partnership	NOUN
ftr-406	1276	41	.	.	PUNCT
ftr-406	1277	1	the	the	DET
ftr-406	1277	2	exclusion	exclusion	NOUN
ftr-406	1277	3	from	from	ADP
ftr-406	1277	4	section	section	NOUN
ftr-406	1277	5	736(b	736(b	PROPN
ftr-406	1277	6	)	)	PUNCT
ftr-406	1277	7	for	for	ADP
ftr-406	1277	8	distributions	distribution	NOUN
ftr-406	1277	9	with	with	ADP
ftr-406	1277	10	respect	respect	NOUN
ftr-406	1277	11	to	to	ADP
ftr-406	1277	12	partnership	partnership	NOUN
ftr-406	1277	13	goodwill	goodwill	NOUN
ftr-406	1277	14	is	be	AUX
ftr-406	1277	15	subject	subject	ADJ
ftr-406	1277	16	to	to	ADP
ftr-406	1277	17	the	the	DET
ftr-406	1277	18	additional	additional	ADJ
ftr-406	1277	19	requirement	requirement	NOUN
ftr-406	1277	20	that	that	SCONJ
ftr-406	1277	21	the	the	DET
ftr-406	1277	22	partnership	partnership	NOUN
ftr-406	1277	23	agreement	agreement	NOUN
ftr-406	1277	24	must	must	AUX
ftr-406	1277	25	not	not	PART
ftr-406	1277	26	otherwise	otherwise	ADV
ftr-406	1277	27	provide	provide	VERB
ftr-406	1277	28	for	for	ADP
ftr-406	1277	29	payments	payment	NOUN
ftr-406	1277	30	with	with	ADP
ftr-406	1277	31	respect	respect	NOUN
ftr-406	1277	32	to	to	ADP
ftr-406	1277	33	goodwill.171	goodwill.171	PROPN
ftr-406	1277	34	distributions	distribution	NOUN
ftr-406	1277	35	that	that	PRON
ftr-406	1277	36	are	be	AUX
ftr-406	1277	37	not	not	PART
ftr-406	1277	38	treated	treat	VERB
ftr-406	1277	39	as	as	SCONJ
ftr-406	1277	40	made	make	VERB
ftr-406	1277	41	in	in	ADP
ftr-406	1277	42	exchange	exchange	NOUN
ftr-406	1277	43	for	for	ADP
ftr-406	1277	44	the	the	DET
ftr-406	1277	45	partner	partner	NOUN
ftr-406	1277	46	’s	’s	PART
ftr-406	1277	47	interest	interest	NOUN
ftr-406	1277	48	in	in	ADP
ftr-406	1277	49	partnership	partnership	NOUN
ftr-406	1277	50	property	property	NOUN
ftr-406	1277	51	are	be	AUX
ftr-406	1277	52	treated	treat	VERB
ftr-406	1277	53	under	under	ADP
ftr-406	1277	54	section	section	NOUN
ftr-406	1277	55	736(a	736(a	PROPN
ftr-406	1277	56	)	)	PUNCT
ftr-406	1277	57	either	either	CCONJ
ftr-406	1277	58	as	as	ADP
ftr-406	1277	59	a	a	DET
ftr-406	1277	60	distributive	distributive	ADJ
ftr-406	1277	61	share	share	NOUN
ftr-406	1277	62	of	of	ADP
ftr-406	1277	63	partnership	partnership	NOUN
ftr-406	1277	64	income	income	NOUN
ftr-406	1277	65	or	or	CCONJ
ftr-406	1277	66	as	as	ADP
ftr-406	1277	67	a	a	DET
ftr-406	1277	68	guaranteed	guarantee	VERB
ftr-406	1277	69	payment	payment	NOUN
ftr-406	1277	70	.	.	PUNCT
ftr-406	1278	1	such	such	ADJ
ftr-406	1278	2	distributions	distribution	NOUN
ftr-406	1278	3	constitute	constitute	VERB
ftr-406	1278	4	a	a	DET
ftr-406	1278	5	distributive	distributive	ADJ
ftr-406	1278	6	share	share	NOUN
ftr-406	1278	7	of	of	ADP
ftr-406	1278	8	partnership172	partnership172	PROPN
ftr-406	1278	9	income	income	NOUN
ftr-406	1278	10	if	if	SCONJ
ftr-406	1278	11	the	the	DET
ftr-406	1278	12	amount	amount	NOUN
ftr-406	1278	13	of	of	ADP
ftr-406	1278	14	the	the	DET
ftr-406	1278	15	distribution	distribution	NOUN
ftr-406	1278	16	is	be	AUX
ftr-406	1278	17	determined	determine	VERB
ftr-406	1278	18	with	with	ADP
ftr-406	1278	19	regard	regard	NOUN
ftr-406	1278	20	to	to	ADP
ftr-406	1278	21	partnership	partnership	NOUN
ftr-406	1278	22	income	income	NOUN
ftr-406	1278	23	.	.	PUNCT
ftr-406	1279	1	alternatively	alternatively	ADV
ftr-406	1279	2	,	,	PUNCT
ftr-406	1279	3	such	such	ADJ
ftr-406	1279	4	distributions	distribution	NOUN
ftr-406	1279	5	are	be	AUX
ftr-406	1279	6	treated	treat	VERB
ftr-406	1279	7	as	as	ADP
ftr-406	1279	8	a173	a173	PROPN
ftr-406	1279	9	guaranteed	guarantee	VERB
ftr-406	1279	10	payment	payment	NOUN
ftr-406	1279	11	described	describe	VERB
ftr-406	1279	12	in	in	ADP
ftr-406	1279	13	section	section	NOUN
ftr-406	1279	14	707(c	707(c	PROPN
ftr-406	1279	15	)	)	PUNCT
ftr-406	1279	16	if	if	SCONJ
ftr-406	1279	17	the	the	DET
ftr-406	1279	18	amount	amount	NOUN
ftr-406	1279	19	of	of	ADP
ftr-406	1279	20	the	the	DET
ftr-406	1279	21	distribution	distribution	NOUN
ftr-406	1279	22	is	be	AUX
ftr-406	1279	23	determined	determine	VERB
ftr-406	1279	24	without	without	ADP
ftr-406	1279	25	regard	regard	NOUN
ftr-406	1279	26	to	to	ADP
ftr-406	1279	27	partnership	partnership	NOUN
ftr-406	1279	28	income.174	income.174	PROPN
ftr-406	1279	29	398	398	NUM
ftr-406	1279	30	florida	florida	PROPN
ftr-406	1279	31	tax	tax	NOUN
ftr-406	1279	32	review	review	NOUN
ftr-406	1280	1	[	[	X
ftr-406	1280	2	v0l.7:6	v0l.7:6	NOUN
ftr-406	1280	3	than	than	ADP
ftr-406	1280	4	in	in	ADP
ftr-406	1280	5	his	his	PRON
ftr-406	1280	6	capacity	capacity	NOUN
ftr-406	1280	7	as	as	ADP
ftr-406	1280	8	a	a	DET
ftr-406	1280	9	member	member	NOUN
ftr-406	1280	10	of	of	ADP
ftr-406	1280	11	the	the	DET
ftr-406	1280	12	partnership	partnership	NOUN
ftr-406	1280	13	.	.	PUNCT
ftr-406	1281	1	postlewaite	postlewaite	PROPN
ftr-406	1281	2	&	&	CCONJ
ftr-406	1281	3	cameron	cameron	PROPN
ftr-406	1281	4	,	,	PUNCT
ftr-406	1281	5	supra	supra	PROPN
ftr-406	1281	6	note	note	PROPN
ftr-406	1281	7	2	2	NUM
ftr-406	1281	8	,	,	PUNCT
ftr-406	1281	9	at	at	ADP
ftr-406	1281	10	705	705	NUM
ftr-406	1281	11	-	-	SYM
ftr-406	1281	12	09	09	NUM
ftr-406	1281	13	.	.	PUNCT
ftr-406	1282	1	such	such	DET
ftr-406	1282	2	an	an	DET
ftr-406	1282	3	approach	approach	NOUN
ftr-406	1282	4	is	be	AUX
ftr-406	1282	5	consistent	consistent	ADJ
ftr-406	1282	6	with	with	ADP
ftr-406	1282	7	the	the	DET
ftr-406	1282	8	revised	revise	VERB
ftr-406	1282	9	capacity	capacity	NOUN
ftr-406	1282	10	analysis	analysis	NOUN
ftr-406	1282	11	introduced	introduce	VERB
ftr-406	1282	12	by	by	ADP
ftr-406	1282	13	§	§	PROPN
ftr-406	1282	14	707(a)(2	707(a)(2	PROPN
ftr-406	1282	15	)	)	PUNCT
ftr-406	1282	16	that	that	PRON
ftr-406	1282	17	considers	consider	VERB
ftr-406	1282	18	the	the	DET
ftr-406	1282	19	risk	risk	NOUN
ftr-406	1282	20	as	as	ADP
ftr-406	1282	21	to	to	ADP
ftr-406	1282	22	the	the	DET
ftr-406	1282	23	fact	fact	NOUN
ftr-406	1282	24	and	and	CCONJ
ftr-406	1282	25	the	the	DET
ftr-406	1282	26	amount	amount	NOUN
ftr-406	1282	27	of	of	ADP
ftr-406	1282	28	the	the	DET
ftr-406	1282	29	payment	payment	NOUN
ftr-406	1282	30	in	in	ADP
ftr-406	1282	31	determining	determine	VERB
ftr-406	1282	32	the	the	DET
ftr-406	1282	33	capacity	capacity	NOUN
ftr-406	1282	34	in	in	ADP
ftr-406	1282	35	which	which	PRON
ftr-406	1282	36	a	a	DET
ftr-406	1282	37	partner	partner	NOUN
ftr-406	1282	38	is	be	AUX
ftr-406	1282	39	acting	act	VERB
ftr-406	1282	40	.	.	PUNCT
ftr-406	1283	1	payments	payment	NOUN
ftr-406	1283	2	in	in	ADP
ftr-406	1283	3	liquidation	liquidation	NOUN
ftr-406	1283	4	of	of	ADP
ftr-406	1283	5	a	a	DET
ftr-406	1283	6	partner	partner	NOUN
ftr-406	1283	7	’s	’s	PART
ftr-406	1283	8	interest	interest	NOUN
ftr-406	1283	9	in	in	ADP
ftr-406	1283	10	a	a	DET
ftr-406	1283	11	partnership	partnership	NOUN
ftr-406	1283	12	that	that	PRON
ftr-406	1283	13	are	be	AUX
ftr-406	1283	14	determined	determine	VERB
ftr-406	1283	15	without	without	ADP
ftr-406	1283	16	regard	regard	NOUN
ftr-406	1283	17	to	to	ADP
ftr-406	1283	18	partnership	partnership	NOUN
ftr-406	1283	19	income	income	NOUN
ftr-406	1283	20	bear	bear	VERB
ftr-406	1283	21	no	no	DET
ftr-406	1283	22	risk	risk	NOUN
ftr-406	1283	23	with	with	ADP
ftr-406	1283	24	respect	respect	NOUN
ftr-406	1283	25	to	to	ADP
ftr-406	1283	26	the	the	DET
ftr-406	1283	27	amount	amount	NOUN
ftr-406	1283	28	of	of	ADP
ftr-406	1283	29	the	the	DET
ftr-406	1283	30	payment	payment	NOUN
ftr-406	1283	31	and	and	CCONJ
ftr-406	1283	32	presumably	presumably	ADV
ftr-406	1283	33	bear	bear	VERB
ftr-406	1283	34	risk	risk	NOUN
ftr-406	1283	35	similar	similar	ADJ
ftr-406	1283	36	to	to	ADP
ftr-406	1283	37	that	that	PRON
ftr-406	1283	38	of	of	ADP
ftr-406	1283	39	a	a	DET
ftr-406	1283	40	payment	payment	NOUN
ftr-406	1283	41	to	to	ADP
ftr-406	1283	42	a	a	DET
ftr-406	1283	43	third	third	ADJ
ftr-406	1283	44	-	-	PUNCT
ftr-406	1283	45	party	party	NOUN
ftr-406	1283	46	with	with	ADP
ftr-406	1283	47	respect	respect	NOUN
ftr-406	1283	48	to	to	ADP
ftr-406	1283	49	the	the	DET
ftr-406	1283	50	fact	fact	NOUN
ftr-406	1283	51	of	of	ADP
ftr-406	1283	52	payment	payment	NOUN
ftr-406	1283	53	.	.	PUNCT
ftr-406	1284	1	the	the	DET
ftr-406	1284	2	need	need	NOUN
ftr-406	1284	3	to	to	PART
ftr-406	1284	4	treat	treat	VERB
ftr-406	1284	5	liquidating	liquidating	NOUN
ftr-406	1284	6	payments	payment	NOUN
ftr-406	1284	7	under	under	ADP
ftr-406	1284	8	§	§	PROPN
ftr-406	1284	9	736(a)(2	736(a)(2	NUM
ftr-406	1284	10	)	)	PUNCT
ftr-406	1284	11	as	as	ADP
ftr-406	1284	12	guaranteed	guarantee	VERB
ftr-406	1284	13	payments	payment	NOUN
ftr-406	1284	14	in	in	ADP
ftr-406	1284	15	order	order	NOUN
ftr-406	1284	16	to	to	PART
ftr-406	1284	17	specify	specify	VERB
ftr-406	1284	18	the	the	DET
ftr-406	1284	19	characterization	characterization	NOUN
ftr-406	1284	20	and	and	CCONJ
ftr-406	1284	21	timing	timing	NOUN
ftr-406	1284	22	of	of	ADP
ftr-406	1284	23	such	such	ADJ
ftr-406	1284	24	payments	payment	NOUN
ftr-406	1284	25	could	could	AUX
ftr-406	1284	26	be	be	AUX
ftr-406	1284	27	easily	easily	ADV
ftr-406	1284	28	provided	provide	VERB
ftr-406	1284	29	by	by	ADP
ftr-406	1284	30	§	§	PROPN
ftr-406	1284	31	707(a)(1	707(a)(1	NUM
ftr-406	1284	32	)	)	PUNCT
ftr-406	1284	33	.	.	PUNCT
ftr-406	1285	1	175	175	NUM
ftr-406	1285	2	.	.	PUNCT
ftr-406	1286	1	as	as	SCONJ
ftr-406	1286	2	stated	state	VERB
ftr-406	1286	3	in	in	ADP
ftr-406	1286	4	the	the	DET
ftr-406	1286	5	legislative	legislative	ADJ
ftr-406	1286	6	history	history	NOUN
ftr-406	1286	7	:	:	PUNCT
ftr-406	1286	8	the	the	DET
ftr-406	1286	9	amounts	amount	NOUN
ftr-406	1286	10	paid	pay	VERB
ftr-406	1286	11	for	for	ADP
ftr-406	1286	12	the	the	DET
ftr-406	1286	13	capital	capital	NOUN
ftr-406	1286	14	interest	interest	NOUN
ftr-406	1286	15	of	of	ADP
ftr-406	1286	16	the	the	DET
ftr-406	1286	17	withdrawing	withdraw	VERB
ftr-406	1286	18	partner	partner	NOUN
ftr-406	1286	19	are	be	AUX
ftr-406	1286	20	treated	treat	VERB
ftr-406	1286	21	in	in	ADP
ftr-406	1286	22	the	the	DET
ftr-406	1286	23	same	same	ADJ
ftr-406	1286	24	manner	manner	NOUN
ftr-406	1286	25	as	as	ADP
ftr-406	1286	26	a	a	DET
ftr-406	1286	27	distribution	distribution	NOUN
ftr-406	1286	28	.	.	PUNCT
ftr-406	1287	1	the	the	DET
ftr-406	1287	2	remaining	remain	VERB
ftr-406	1287	3	partners	partner	NOUN
ftr-406	1287	4	,	,	PUNCT
ftr-406	1287	5	of	of	ADP
ftr-406	1287	6	course	course	NOUN
ftr-406	1287	7	,	,	PUNCT
ftr-406	1287	8	are	be	AUX
ftr-406	1287	9	allowed	allow	VERB
ftr-406	1287	10	no	no	DET
ftr-406	1287	11	deductions	deduction	NOUN
ftr-406	1287	12	for	for	ADP
ftr-406	1287	13	such	such	ADJ
ftr-406	1287	14	payments	payment	NOUN
ftr-406	1287	15	.	.	PUNCT
ftr-406	1288	1	essentially	essentially	ADV
ftr-406	1288	2	,	,	PUNCT
ftr-406	1288	3	these	these	DET
ftr-406	1288	4	payments	payment	NOUN
ftr-406	1288	5	represent	represent	VERB
ftr-406	1288	6	a	a	DET
ftr-406	1288	7	purchase	purchase	NOUN
ftr-406	1288	8	by	by	ADP
ftr-406	1288	9	the	the	DET
ftr-406	1288	10	remaining	remain	VERB
ftr-406	1288	11	partners	partner	NOUN
ftr-406	1288	12	of	of	ADP
ftr-406	1288	13	the	the	DET
ftr-406	1288	14	withdrawing	withdraw	VERB
ftr-406	1288	15	partner	partner	NOUN
ftr-406	1288	16	’s	’s	PART
ftr-406	1288	17	capital	capital	NOUN
ftr-406	1288	18	interest	interest	NOUN
ftr-406	1288	19	in	in	ADP
ftr-406	1288	20	the	the	DET
ftr-406	1288	21	partnership	partnership	NOUN
ftr-406	1288	22	.	.	PUNCT
ftr-406	1289	1	h.r	h.r	PROPN
ftr-406	1289	2	.	.	PROPN
ftr-406	1289	3	rep	rep	PROPN
ftr-406	1289	4	.	.	PROPN
ftr-406	1289	5	no	no	PROPN
ftr-406	1289	6	.	.	NOUN
ftr-406	1289	7	83	83	NUM
ftr-406	1289	8	-	-	SYM
ftr-406	1289	9	1337	1337	NUM
ftr-406	1289	10	,	,	PUNCT
ftr-406	1289	11	at	at	ADP
ftr-406	1289	12	72	72	NUM
ftr-406	1289	13	(	(	PUNCT
ftr-406	1289	14	1954	1954	NUM
ftr-406	1289	15	)	)	PUNCT
ftr-406	1289	16	,	,	PUNCT
ftr-406	1289	17	reprinted	reprint	VERB
ftr-406	1289	18	in	in	ADP
ftr-406	1289	19	1954	1954	NUM
ftr-406	1289	20	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-406	1289	21	.	.	PUNCT
ftr-406	1289	22	4017	4017	NUM
ftr-406	1289	23	,	,	PUNCT
ftr-406	1289	24	40948	40948	NUM
ftr-406	1289	25	.	.	PUNCT
ftr-406	1290	1	see	see	VERB
ftr-406	1290	2	s.	s.	PROPN
ftr-406	1290	3	rep	rep	PROPN
ftr-406	1290	4	.	.	PROPN
ftr-406	1291	1	no	no	PROPN
ftr-406	1291	2	.	.	NOUN
ftr-406	1292	1	83	83	NUM
ftr-406	1292	2	-	-	SYM
ftr-406	1292	3	1622	1622	NUM
ftr-406	1292	4	,	,	PUNCT
ftr-406	1292	5	at	at	ADP
ftr-406	1292	6	97	97	NUM
ftr-406	1292	7	(	(	PUNCT
ftr-406	1292	8	1954	1954	NUM
ftr-406	1292	9	)	)	PUNCT
ftr-406	1292	10	,	,	PUNCT
ftr-406	1292	11	reprinted	reprint	VERB
ftr-406	1292	12	in	in	ADP
ftr-406	1292	13	1954	1954	NUM
ftr-406	1292	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-406	1292	15	.	.	PUNCT
ftr-406	1292	16	4621	4621	NUM
ftr-406	1292	17	,	,	PUNCT
ftr-406	1292	18	4730	4730	NUM
ftr-406	1292	19	.	.	PUNCT
ftr-406	1293	1	176	176	NUM
ftr-406	1293	2	.	.	PUNCT
ftr-406	1294	1	part	part	NOUN
ftr-406	1294	2	of	of	ADP
ftr-406	1294	3	the	the	DET
ftr-406	1294	4	rationale	rationale	NOUN
ftr-406	1294	5	for	for	ADP
ftr-406	1294	6	treating	treat	VERB
ftr-406	1294	7	such	such	ADJ
ftr-406	1294	8	distributions	distribution	NOUN
ftr-406	1294	9	as	as	ADP
ftr-406	1294	10	ordinary	ordinary	ADJ
ftr-406	1294	11	income	income	NOUN
ftr-406	1294	12	to	to	ADP
ftr-406	1294	13	the	the	DET
ftr-406	1294	14	withdrawing	withdraw	VERB
ftr-406	1294	15	partner	partner	NOUN
ftr-406	1294	16	combined	combine	VERB
ftr-406	1294	17	with	with	ADP
ftr-406	1294	18	a	a	DET
ftr-406	1294	19	current	current	ADJ
ftr-406	1294	20	deduction	deduction	NOUN
ftr-406	1294	21	to	to	ADP
ftr-406	1294	22	the	the	DET
ftr-406	1294	23	remaining	remain	VERB
ftr-406	1294	24	partners	partner	NOUN
ftr-406	1294	25	was	be	AUX
ftr-406	1294	26	the	the	DET
ftr-406	1294	27	view	view	NOUN
ftr-406	1294	28	that	that	SCONJ
ftr-406	1294	29	such	such	ADJ
ftr-406	1294	30	distributions	distribution	NOUN
ftr-406	1294	31	were	be	AUX
ftr-406	1294	32	in	in	ADP
ftr-406	1294	33	the	the	DET
ftr-406	1294	34	nature	nature	NOUN
ftr-406	1294	35	of	of	ADP
ftr-406	1294	36	deferred	defer	VERB
ftr-406	1294	37	compensation	compensation	NOUN
ftr-406	1294	38	upon	upon	SCONJ
ftr-406	1294	39	the	the	DET
ftr-406	1294	40	partner	partner	NOUN
ftr-406	1294	41	’s	’s	PART
ftr-406	1294	42	retirement	retirement	NOUN
ftr-406	1294	43	for	for	ADP
ftr-406	1294	44	services	service	NOUN
ftr-406	1294	45	previously	previously	ADV
ftr-406	1294	46	rendered	render	VERB
ftr-406	1294	47	.	.	PUNCT
ftr-406	1295	1	the	the	DET
ftr-406	1295	2	legislative	legislative	ADJ
ftr-406	1295	3	history	history	NOUN
ftr-406	1295	4	for	for	ADP
ftr-406	1295	5	§	§	PROPN
ftr-406	1295	6	736	736	NUM
ftr-406	1295	7	specifically	specifically	ADV
ftr-406	1295	8	anticipated	anticipate	VERB
ftr-406	1295	9	a	a	DET
ftr-406	1295	10	retirement	retirement	NOUN
ftr-406	1295	11	payout	payout	NOUN
ftr-406	1295	12	function	function	NOUN
ftr-406	1295	13	for	for	ADP
ftr-406	1295	14	§	§	PROPN
ftr-406	1295	15	736	736	NUM
ftr-406	1295	16	.	.	PUNCT
ftr-406	1296	1	the	the	DET
ftr-406	1296	2	legislative	legislative	ADJ
ftr-406	1296	3	history	history	NOUN
ftr-406	1296	4	states	state	NOUN
ftr-406	1296	5	:	:	PUNCT
ftr-406	1296	6	where	where	SCONJ
ftr-406	1296	7	a	a	DET
ftr-406	1296	8	retiring	retire	VERB
ftr-406	1296	9	partner	partner	NOUN
ftr-406	1296	10	receives	receive	VERB
ftr-406	1296	11	a	a	DET
ftr-406	1296	12	lump	lump	NOUN
ftr-406	1296	13	sum	sum	NOUN
ftr-406	1296	14	or	or	CCONJ
ftr-406	1296	15	fixed	fix	VERB
ftr-406	1296	16	payments	payment	NOUN
ftr-406	1296	17	determined	determine	VERB
ftr-406	1296	18	without	without	ADP
ftr-406	1296	19	regard	regard	NOUN
ftr-406	1296	20	to	to	ADP
ftr-406	1296	21	the	the	DET
ftr-406	1296	22	income	income	NOUN
ftr-406	1296	23	of	of	ADP
ftr-406	1296	24	the	the	DET
ftr-406	1296	25	partnership	partnership	NOUN
ftr-406	1296	26	,	,	PUNCT
ftr-406	1296	27	the	the	DET
ftr-406	1296	28	portion	portion	NOUN
ftr-406	1296	29	of	of	ADP
ftr-406	1296	30	such	such	ADJ
ftr-406	1296	31	payments	payment	NOUN
ftr-406	1296	32	attributable	attributable	ADJ
ftr-406	1296	33	to	to	ADP
ftr-406	1296	34	the	the	DET
ftr-406	1296	35	capital	capital	NOUN
ftr-406	1296	36	interest	interest	NOUN
ftr-406	1296	37	of	of	ADP
ftr-406	1296	38	the	the	DET
ftr-406	1296	39	retiring	retire	VERB
ftr-406	1296	40	partner	partner	NOUN
ftr-406	1296	41	is	be	AUX
ftr-406	1296	42	to	to	PART
ftr-406	1296	43	be	be	AUX
ftr-406	1296	44	treated	treat	VERB
ftr-406	1296	45	as	as	ADP
ftr-406	1296	46	the	the	DET
ftr-406	1296	47	purchase	purchase	NOUN
ftr-406	1296	48	of	of	ADP
ftr-406	1296	49	a	a	DET
ftr-406	1296	50	capital	capital	NOUN
ftr-406	1296	51	interest	interest	NOUN
ftr-406	1296	52	by	by	ADP
ftr-406	1296	53	the	the	DET
ftr-406	1296	54	remaining	remain	VERB
ftr-406	1296	55	partners	partner	NOUN
ftr-406	1296	56	.	.	PUNCT
ftr-406	1297	1	the	the	DET
ftr-406	1297	2	balance	balance	NOUN
ftr-406	1297	3	,	,	PUNCT
ftr-406	1297	4	however	however	ADV
ftr-406	1297	5	,	,	PUNCT
ftr-406	1297	6	will	will	AUX
ftr-406	1297	7	be	be	AUX
ftr-406	1297	8	treated	treat	VERB
ftr-406	1297	9	like	like	ADP
ftr-406	1297	10	a	a	DET
ftr-406	1297	11	salary	salary	NOUN
ftr-406	1297	12	paid	pay	VERB
ftr-406	1297	13	by	by	ADP
ftr-406	1297	14	the	the	DET
ftr-406	1297	15	partnership	partnership	NOUN
ftr-406	1297	16	.	.	PUNCT
ftr-406	1298	1	it	it	PRON
ftr-406	1298	2	will	will	AUX
ftr-406	1298	3	constitute	constitute	VERB
ftr-406	1298	4	ordinary	ordinary	ADJ
ftr-406	1298	5	income	income	NOUN
ftr-406	1298	6	to	to	ADP
ftr-406	1298	7	the	the	DET
ftr-406	1298	8	recipient	recipient	NOUN
ftr-406	1298	9	and	and	CCONJ
ftr-406	1298	10	a	a	DET
ftr-406	1298	11	deduction	deduction	NOUN
ftr-406	1298	12	to	to	ADP
ftr-406	1298	13	the	the	DET
ftr-406	1298	14	partnership	partnership	NOUN
ftr-406	1298	15	.	.	PUNCT
ftr-406	1298	16	.	.	PUNCT
ftr-406	1298	17	.	.	PUNCT
ftr-406	1299	1	.	.	PUNCT
ftr-406	1300	1	this	this	DET
ftr-406	1300	2	distinction	distinction	NOUN
ftr-406	1300	3	between	between	ADP
ftr-406	1300	4	distributions	distribution	NOUN
ftr-406	1300	5	under	under	ADP
ftr-406	1300	6	sections	section	NOUN
ftr-406	1300	7	736(a	736(a	NOUN
ftr-406	1300	8	)	)	PUNCT
ftr-406	1300	9	and	and	CCONJ
ftr-406	1300	10	736(b	736(b	NUM
ftr-406	1300	11	)	)	PUNCT
ftr-406	1300	12	means	mean	VERB
ftr-406	1300	13	that	that	SCONJ
ftr-406	1300	14	different	different	ADJ
ftr-406	1300	15	tax	tax	NOUN
ftr-406	1300	16	results	result	NOUN
ftr-406	1300	17	arise	arise	VERB
ftr-406	1300	18	depending	depend	VERB
ftr-406	1300	19	on	on	ADP
ftr-406	1300	20	the	the	DET
ftr-406	1300	21	category	category	NOUN
ftr-406	1300	22	in	in	ADP
ftr-406	1300	23	which	which	PRON
ftr-406	1300	24	the	the	DET
ftr-406	1300	25	distribution	distribution	NOUN
ftr-406	1300	26	falls	fall	VERB
ftr-406	1300	27	.	.	PUNCT
ftr-406	1301	1	distributions	distribution	NOUN
ftr-406	1301	2	under	under	ADP
ftr-406	1301	3	section	section	NOUN
ftr-406	1301	4	736(b	736(b	PROPN
ftr-406	1301	5	)	)	PUNCT
ftr-406	1301	6	are	be	AUX
ftr-406	1301	7	effectively	effectively	ADV
ftr-406	1301	8	treated	treat	VERB
ftr-406	1301	9	as	as	ADP
ftr-406	1301	10	an	an	DET
ftr-406	1301	11	acquisition	acquisition	NOUN
ftr-406	1301	12	by	by	ADP
ftr-406	1301	13	the	the	DET
ftr-406	1301	14	remaining	remain	VERB
ftr-406	1301	15	partners	partner	NOUN
ftr-406	1301	16	of	of	ADP
ftr-406	1301	17	the	the	DET
ftr-406	1301	18	withdrawing	withdraw	VERB
ftr-406	1301	19	partner	partner	NOUN
ftr-406	1301	20	’s	’s	PART
ftr-406	1301	21	interest	interest	NOUN
ftr-406	1301	22	in	in	ADP
ftr-406	1301	23	the	the	DET
ftr-406	1301	24	partnership	partnership	NOUN
ftr-406	1301	25	property	property	NOUN
ftr-406	1301	26	.	.	PUNCT
ftr-406	1302	1	to	to	ADP
ftr-406	1302	2	the	the	DET
ftr-406	1302	3	extent	extent	NOUN
ftr-406	1302	4	that	that	PRON
ftr-406	1302	5	gain	gain	VERB
ftr-406	1302	6	is175	is175	PROPN
ftr-406	1302	7	recognized	recognize	VERB
ftr-406	1302	8	on	on	ADP
ftr-406	1302	9	the	the	DET
ftr-406	1302	10	distribution	distribution	NOUN
ftr-406	1302	11	,	,	PUNCT
ftr-406	1302	12	the	the	DET
ftr-406	1302	13	withdrawing	withdraw	VERB
ftr-406	1302	14	partner	partner	NOUN
ftr-406	1302	15	typically	typically	ADV
ftr-406	1302	16	receives	receive	VERB
ftr-406	1302	17	capital	capital	NOUN
ftr-406	1302	18	gain	gain	NOUN
ftr-406	1302	19	treatment	treatment	NOUN
ftr-406	1302	20	,	,	PUNCT
ftr-406	1302	21	and	and	CCONJ
ftr-406	1302	22	the	the	DET
ftr-406	1302	23	remaining	remain	VERB
ftr-406	1302	24	partners	partner	NOUN
ftr-406	1302	25	are	be	AUX
ftr-406	1302	26	not	not	PART
ftr-406	1302	27	permitted	permit	VERB
ftr-406	1302	28	a	a	DET
ftr-406	1302	29	deduction	deduction	NOUN
ftr-406	1302	30	in	in	ADP
ftr-406	1302	31	connection	connection	NOUN
ftr-406	1302	32	with	with	ADP
ftr-406	1302	33	the	the	DET
ftr-406	1302	34	distribution	distribution	NOUN
ftr-406	1302	35	.	.	PUNCT
ftr-406	1303	1	on	on	ADP
ftr-406	1303	2	the	the	DET
ftr-406	1303	3	other	other	ADJ
ftr-406	1303	4	hand	hand	NOUN
ftr-406	1303	5	,	,	PUNCT
ftr-406	1303	6	distributions	distribution	NOUN
ftr-406	1303	7	under	under	ADP
ftr-406	1303	8	section	section	NOUN
ftr-406	1303	9	736(a	736(a	PROPN
ftr-406	1303	10	)	)	PUNCT
ftr-406	1303	11	typically	typically	ADV
ftr-406	1303	12	result	result	VERB
ftr-406	1303	13	in	in	ADP
ftr-406	1303	14	ordinary	ordinary	ADJ
ftr-406	1303	15	income	income	NOUN
ftr-406	1303	16	to	to	ADP
ftr-406	1303	17	the	the	DET
ftr-406	1303	18	withdrawing	withdraw	VERB
ftr-406	1303	19	partner	partner	NOUN
ftr-406	1303	20	and	and	CCONJ
ftr-406	1303	21	a	a	DET
ftr-406	1303	22	reduction	reduction	NOUN
ftr-406	1303	23	in	in	ADP
ftr-406	1303	24	the	the	DET
ftr-406	1303	25	remaining	remain	VERB
ftr-406	1303	26	partners	partner	NOUN
ftr-406	1303	27	’	'	PUNCT
ftr-406	1303	28	share	share	NOUN
ftr-406	1303	29	of	of	ADP
ftr-406	1303	30	partnership	partnership	NOUN
ftr-406	1303	31	income	income	NOUN
ftr-406	1303	32	.	.	PUNCT
ftr-406	1304	1	176	176	NUM
ftr-406	1304	2	2006	2006	NUM
ftr-406	1304	3	]	]	PUNCT
ftr-406	1304	4	the	the	DET
ftr-406	1304	5	lazarus	lazarus	PROPN
ftr-406	1304	6	effect	effect	NOUN
ftr-406	1304	7	399	399	NUM
ftr-406	1304	8	thus	thus	ADV
ftr-406	1304	9	,	,	PUNCT
ftr-406	1304	10	to	to	ADP
ftr-406	1304	11	the	the	DET
ftr-406	1304	12	extent	extent	NOUN
ftr-406	1304	13	that	that	SCONJ
ftr-406	1304	14	payments	payment	NOUN
ftr-406	1304	15	to	to	ADP
ftr-406	1304	16	a	a	DET
ftr-406	1304	17	retiring	retire	VERB
ftr-406	1304	18	partner	partner	NOUN
ftr-406	1304	19	or	or	CCONJ
ftr-406	1304	20	deceased	deceased	ADJ
ftr-406	1304	21	partner	partner	NOUN
ftr-406	1304	22	’s	’s	PART
ftr-406	1304	23	successor	successor	NOUN
ftr-406	1304	24	are	be	AUX
ftr-406	1304	25	not	not	PART
ftr-406	1304	26	in	in	ADP
ftr-406	1304	27	exchange	exchange	NOUN
ftr-406	1304	28	for	for	ADP
ftr-406	1304	29	a	a	DET
ftr-406	1304	30	capital	capital	NOUN
ftr-406	1304	31	interest	interest	NOUN
ftr-406	1304	32	,	,	PUNCT
ftr-406	1304	33	they	they	PRON
ftr-406	1304	34	are	be	AUX
ftr-406	1304	35	treated	treat	VERB
ftr-406	1304	36	as	as	ADP
ftr-406	1304	37	deductions	deduction	NOUN
ftr-406	1304	38	to	to	ADP
ftr-406	1304	39	the	the	DET
ftr-406	1304	40	remaining	remain	VERB
ftr-406	1304	41	partners	partner	NOUN
ftr-406	1304	42	and	and	CCONJ
ftr-406	1304	43	as	as	ADP
ftr-406	1304	44	income	income	NOUN
ftr-406	1304	45	to	to	ADP
ftr-406	1304	46	the	the	DET
ftr-406	1304	47	withdrawing	withdraw	VERB
ftr-406	1304	48	partner	partner	NOUN
ftr-406	1304	49	or	or	CCONJ
ftr-406	1304	50	his	his	PRON
ftr-406	1304	51	successor	successor	NOUN
ftr-406	1304	52	irrespective	irrespective	ADV
ftr-406	1304	53	of	of	ADP
ftr-406	1304	54	over	over	ADP
ftr-406	1304	55	how	how	SCONJ
ftr-406	1304	56	long	long	ADV
ftr-406	1304	57	a	a	DET
ftr-406	1304	58	period	period	NOUN
ftr-406	1304	59	they	they	PRON
ftr-406	1304	60	may	may	AUX
ftr-406	1304	61	be	be	AUX
ftr-406	1304	62	paid	pay	VERB
ftr-406	1304	63	.	.	PUNCT
ftr-406	1304	64	.	.	PUNCT
ftr-406	1304	65	.	.	PUNCT
ftr-406	1304	66	.	.	PUNCT
ftr-406	1305	1	s.	s.	PROPN
ftr-406	1305	2	rep	rep	PROPN
ftr-406	1305	3	.	.	PROPN
ftr-406	1306	1	no	no	PROPN
ftr-406	1306	2	.	.	NOUN
ftr-406	1307	1	83	83	NUM
ftr-406	1307	2	-	-	SYM
ftr-406	1307	3	1622	1622	NUM
ftr-406	1307	4	,	,	PUNCT
ftr-406	1307	5	at	at	ADP
ftr-406	1307	6	98	98	NUM
ftr-406	1307	7	(	(	PUNCT
ftr-406	1307	8	1954	1954	NUM
ftr-406	1307	9	)	)	PUNCT
ftr-406	1307	10	,	,	PUNCT
ftr-406	1307	11	reprinted	reprint	VERB
ftr-406	1307	12	in	in	ADP
ftr-406	1307	13	1954	1954	NUM
ftr-406	1307	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-406	1307	15	.	.	PUNCT
ftr-406	1307	16	4621	4621	NUM
ftr-406	1307	17	,	,	PUNCT
ftr-406	1307	18	4731	4731	NUM
ftr-406	1307	19	.	.	PUNCT
ftr-406	1308	1	177	177	NUM
ftr-406	1308	2	.	.	PUNCT
ftr-406	1309	1	of	of	ADP
ftr-406	1309	2	course	course	ADV
ftr-406	1309	3	,	,	PUNCT
ftr-406	1309	4	this	this	DET
ftr-406	1309	5	result	result	NOUN
ftr-406	1309	6	was	be	AUX
ftr-406	1309	7	even	even	ADV
ftr-406	1309	8	more	more	ADV
ftr-406	1309	9	egregious	egregious	ADJ
ftr-406	1309	10	prior	prior	ADV
ftr-406	1309	11	to	to	ADP
ftr-406	1309	12	the	the	DET
ftr-406	1309	13	enactment	enactment	NOUN
ftr-406	1309	14	of	of	ADP
ftr-406	1309	15	§	§	PROPN
ftr-406	1309	16	197	197	NUM
ftr-406	1309	17	in	in	ADP
ftr-406	1309	18	1993	1993	NUM
ftr-406	1309	19	when	when	SCONJ
ftr-406	1309	20	all	all	DET
ftr-406	1309	21	other	other	ADJ
ftr-406	1309	22	taxpayers	taxpayer	NOUN
ftr-406	1309	23	were	be	AUX
ftr-406	1309	24	prohibited	prohibit	VERB
ftr-406	1309	25	from	from	ADP
ftr-406	1309	26	amortizing	amortize	VERB
ftr-406	1309	27	goodwill	goodwill	NOUN
ftr-406	1309	28	under	under	ADP
ftr-406	1309	29	§	§	PROPN
ftr-406	1309	30	167	167	NUM
ftr-406	1309	31	.	.	PUNCT
ftr-406	1310	1	interestingly	interestingly	ADV
ftr-406	1310	2	,	,	PUNCT
ftr-406	1310	3	even	even	ADV
ftr-406	1310	4	if	if	SCONJ
ftr-406	1310	5	the	the	DET
ftr-406	1310	6	distribution	distribution	NOUN
ftr-406	1310	7	falls	fall	VERB
ftr-406	1310	8	under	under	ADP
ftr-406	1310	9	§	§	PROPN
ftr-406	1310	10	736(b	736(b	PROPN
ftr-406	1310	11	)	)	PUNCT
ftr-406	1310	12	because	because	SCONJ
ftr-406	1310	13	the	the	DET
ftr-406	1310	14	goodwill	goodwill	NOUN
ftr-406	1310	15	is	be	AUX
ftr-406	1310	16	specified	specify	VERB
ftr-406	1310	17	in	in	ADP
ftr-406	1310	18	the	the	DET
ftr-406	1310	19	partnership	partnership	NOUN
ftr-406	1310	20	agreement	agreement	NOUN
ftr-406	1310	21	,	,	PUNCT
ftr-406	1310	22	the	the	DET
ftr-406	1310	23	remaining	remain	VERB
ftr-406	1310	24	partners	partner	NOUN
ftr-406	1310	25	may	may	AUX
ftr-406	1310	26	be	be	AUX
ftr-406	1310	27	permitted	permit	VERB
ftr-406	1310	28	to	to	PART
ftr-406	1310	29	amortize	amortize	VERB
ftr-406	1310	30	the	the	DET
ftr-406	1310	31	withdrawing	withdraw	VERB
ftr-406	1310	32	partner	partner	NOUN
ftr-406	1310	33	’s	’s	PART
ftr-406	1310	34	share	share	NOUN
ftr-406	1310	35	of	of	ADP
ftr-406	1310	36	the	the	DET
ftr-406	1310	37	partnership	partnership	NOUN
ftr-406	1310	38	goodwill	goodwill	NOUN
ftr-406	1310	39	under	under	ADP
ftr-406	1310	40	§	§	PROPN
ftr-406	1310	41	197	197	NUM
ftr-406	1310	42	.	.	PUNCT
ftr-406	1311	1	if	if	SCONJ
ftr-406	1311	2	the	the	DET
ftr-406	1311	3	partnership	partnership	NOUN
ftr-406	1311	4	makes	make	VERB
ftr-406	1311	5	a	a	DET
ftr-406	1311	6	§	§	ADJ
ftr-406	1311	7	754	754	NUM
ftr-406	1311	8	election	election	NOUN
ftr-406	1311	9	and	and	CCONJ
ftr-406	1311	10	the	the	DET
ftr-406	1311	11	anti	anti	ADJ
ftr-406	1311	12	-	-	ADJ
ftr-406	1311	13	churning	churning	ADJ
ftr-406	1311	14	rules	rule	NOUN
ftr-406	1311	15	do	do	AUX
ftr-406	1311	16	not	not	PART
ftr-406	1311	17	apply	apply	VERB
ftr-406	1311	18	,	,	PUNCT
ftr-406	1311	19	the	the	DET
ftr-406	1311	20	remaining	remain	VERB
ftr-406	1311	21	partners	partner	NOUN
ftr-406	1311	22	may	may	AUX
ftr-406	1311	23	amortize	amortize	VERB
ftr-406	1311	24	the	the	DET
ftr-406	1311	25	goodwill	goodwill	NOUN
ftr-406	1311	26	payments	payment	NOUN
ftr-406	1311	27	over	over	ADP
ftr-406	1311	28	a	a	DET
ftr-406	1311	29	15	15	NUM
ftr-406	1311	30	-	-	PUNCT
ftr-406	1311	31	year	year	NOUN
ftr-406	1311	32	period	period	NOUN
ftr-406	1311	33	under	under	ADP
ftr-406	1311	34	§	§	PROPN
ftr-406	1311	35	197(f)(9)(e	197(f)(9)(e	PROPN
ftr-406	1311	36	)	)	PUNCT
ftr-406	1311	37	.	.	PUNCT
ftr-406	1312	1	178	178	NUM
ftr-406	1312	2	.	.	PUNCT
ftr-406	1313	1	kahn	kahn	PROPN
ftr-406	1313	2	&	&	CCONJ
ftr-406	1313	3	cuenin	cuenin	PROPN
ftr-406	1313	4	,	,	PUNCT
ftr-406	1313	5	supra	supra	PROPN
ftr-406	1313	6	note	note	PROPN
ftr-406	1313	7	6	6	NUM
ftr-406	1313	8	,	,	PUNCT
ftr-406	1313	9	at	at	ADP
ftr-406	1313	10	436	436	NUM
ftr-406	1313	11	.	.	PUNCT
ftr-406	1314	1	as	as	ADP
ftr-406	1314	2	a	a	DET
ftr-406	1314	3	result	result	NOUN
ftr-406	1314	4	,	,	PUNCT
ftr-406	1314	5	kahn	kahn	PROPN
ftr-406	1314	6	and	and	CCONJ
ftr-406	1314	7	cuenin	cuenin	PROPN
ftr-406	1314	8	note	note	VERB
ftr-406	1314	9	that	that	SCONJ
ftr-406	1314	10	the	the	DET
ftr-406	1314	11	issues	issue	NOUN
ftr-406	1314	12	and	and	CCONJ
ftr-406	1314	13	disputes	dispute	NOUN
ftr-406	1314	14	involving	involve	VERB
ftr-406	1314	15	in	in	ADP
ftr-406	1314	16	-	-	PUNCT
ftr-406	1314	17	kind	kind	ADJ
ftr-406	1314	18	guaranteed	guarantee	VERB
ftr-406	1314	19	payments	payment	NOUN
ftr-406	1314	20	are	be	AUX
ftr-406	1314	21	most	most	ADV
ftr-406	1314	22	likely	likely	ADJ
ftr-406	1314	23	to	to	PART
ftr-406	1314	24	arise	arise	VERB
ftr-406	1314	25	in	in	ADP
ftr-406	1314	26	the	the	DET
ftr-406	1314	27	context	context	NOUN
ftr-406	1314	28	of	of	ADP
ftr-406	1314	29	liquidating	liquidating	NOUN
ftr-406	1314	30	distributions	distribution	NOUN
ftr-406	1314	31	.	.	PUNCT
ftr-406	1315	1	i	i	PRON
ftr-406	1315	2	d.	d.	PROPN
ftr-406	1315	3	at	at	ADP
ftr-406	1315	4	37	37	NUM
ftr-406	1315	5	.	.	PUNCT
ftr-406	1316	1	the	the	DET
ftr-406	1316	2	most	most	ADV
ftr-406	1316	3	disturbing	disturbing	ADJ
ftr-406	1316	4	aspect	aspect	NOUN
ftr-406	1316	5	of	of	ADP
ftr-406	1316	6	section	section	NOUN
ftr-406	1316	7	736	736	NUM
ftr-406	1316	8	lies	lie	VERB
ftr-406	1316	9	in	in	ADP
ftr-406	1316	10	the	the	DET
ftr-406	1316	11	fact	fact	NOUN
ftr-406	1316	12	that	that	SCONJ
ftr-406	1316	13	service	service	NOUN
ftr-406	1316	14	partnerships	partnership	NOUN
ftr-406	1316	15	may	may	AUX
ftr-406	1316	16	treat	treat	VERB
ftr-406	1316	17	distributions	distribution	NOUN
ftr-406	1316	18	in	in	ADP
ftr-406	1316	19	exchange	exchange	NOUN
ftr-406	1316	20	for	for	ADP
ftr-406	1316	21	a	a	DET
ftr-406	1316	22	general	general	ADJ
ftr-406	1316	23	partner	partner	NOUN
ftr-406	1316	24	’s	’s	PART
ftr-406	1316	25	interest	interest	NOUN
ftr-406	1316	26	in	in	ADP
ftr-406	1316	27	the	the	DET
ftr-406	1316	28	goodwill	goodwill	NOUN
ftr-406	1316	29	of	of	ADP
ftr-406	1316	30	the	the	DET
ftr-406	1316	31	partnership	partnership	NOUN
ftr-406	1316	32	as	as	ADP
ftr-406	1316	33	a	a	DET
ftr-406	1316	34	distribution	distribution	NOUN
ftr-406	1316	35	under	under	ADP
ftr-406	1316	36	section	section	NOUN
ftr-406	1316	37	736(a	736(a	PROPN
ftr-406	1316	38	)	)	PUNCT
ftr-406	1316	39	rather	rather	ADV
ftr-406	1316	40	than	than	ADP
ftr-406	1316	41	section	section	NOUN
ftr-406	1316	42	736(b	736(b	PROPN
ftr-406	1316	43	)	)	PUNCT
ftr-406	1316	44	.	.	PUNCT
ftr-406	1317	1	although	although	SCONJ
ftr-406	1317	2	such	such	ADJ
ftr-406	1317	3	distributions	distribution	NOUN
ftr-406	1317	4	will	will	AUX
ftr-406	1317	5	effectively	effectively	ADV
ftr-406	1317	6	be	be	AUX
ftr-406	1317	7	taxed	tax	VERB
ftr-406	1317	8	as	as	ADP
ftr-406	1317	9	ordinary	ordinary	ADJ
ftr-406	1317	10	income	income	NOUN
ftr-406	1317	11	to	to	ADP
ftr-406	1317	12	the	the	DET
ftr-406	1317	13	withdrawing	withdraw	VERB
ftr-406	1317	14	partner	partner	NOUN
ftr-406	1317	15	,	,	PUNCT
ftr-406	1317	16	they	they	PRON
ftr-406	1317	17	will	will	AUX
ftr-406	1317	18	give	give	VERB
ftr-406	1317	19	rise	rise	NOUN
ftr-406	1317	20	to	to	ADP
ftr-406	1317	21	an	an	DET
ftr-406	1317	22	immediate	immediate	ADJ
ftr-406	1317	23	deduction	deduction	NOUN
ftr-406	1317	24	to	to	ADP
ftr-406	1317	25	the	the	DET
ftr-406	1317	26	partnership	partnership	NOUN
ftr-406	1317	27	.	.	PUNCT
ftr-406	1318	1	consequently	consequently	ADV
ftr-406	1318	2	,	,	PUNCT
ftr-406	1318	3	partners	partner	NOUN
ftr-406	1318	4	in	in	ADP
ftr-406	1318	5	service	service	NOUN
ftr-406	1318	6	partnerships	partnership	NOUN
ftr-406	1318	7	are	be	AUX
ftr-406	1318	8	effectively	effectively	ADV
ftr-406	1318	9	able	able	ADJ
ftr-406	1318	10	to	to	PART
ftr-406	1318	11	currently	currently	ADV
ftr-406	1318	12	deduct	deduct	VERB
ftr-406	1318	13	payments	payment	NOUN
ftr-406	1318	14	for	for	ADP
ftr-406	1318	15	the	the	DET
ftr-406	1318	16	purchase	purchase	NOUN
ftr-406	1318	17	of	of	ADP
ftr-406	1318	18	goodwill	goodwill	NOUN
ftr-406	1318	19	from	from	ADP
ftr-406	1318	20	a	a	DET
ftr-406	1318	21	withdrawing	withdraw	VERB
ftr-406	1318	22	partner	partner	NOUN
ftr-406	1318	23	while	while	SCONJ
ftr-406	1318	24	all	all	DET
ftr-406	1318	25	other	other	ADJ
ftr-406	1318	26	taxpayers	taxpayer	NOUN
ftr-406	1318	27	confront	confront	VERB
ftr-406	1318	28	a	a	DET
ftr-406	1318	29	unified	unified	ADJ
ftr-406	1318	30	regime	regime	NOUN
ftr-406	1318	31	under	under	ADP
ftr-406	1318	32	section	section	NOUN
ftr-406	1318	33	197	197	NUM
ftr-406	1318	34	that	that	PRON
ftr-406	1318	35	requires	require	VERB
ftr-406	1318	36	the	the	DET
ftr-406	1318	37	amortization	amortization	NOUN
ftr-406	1318	38	of	of	ADP
ftr-406	1318	39	acquired	acquire	VERB
ftr-406	1318	40	goodwill	goodwill	NOUN
ftr-406	1318	41	over	over	ADP
ftr-406	1318	42	a	a	DET
ftr-406	1318	43	15	15	NUM
ftr-406	1318	44	-	-	PUNCT
ftr-406	1318	45	year	year	NOUN
ftr-406	1318	46	period.177	period.177	PROPN
ftr-406	1318	47	b.	b.	PROPN
ftr-406	1318	48	in	in	ADP
ftr-406	1318	49	-	-	PUNCT
ftr-406	1318	50	kind	kind	ADJ
ftr-406	1318	51	guaranteed	guarantee	VERB
ftr-406	1318	52	payments	payment	NOUN
ftr-406	1318	53	under	under	ADP
ftr-406	1318	54	section	section	NOUN
ftr-406	1318	55	736(a	736(a	PROPN
ftr-406	1318	56	)	)	PUNCT
ftr-406	1318	57	kahn	kahn	NOUN
ftr-406	1318	58	and	and	CCONJ
ftr-406	1318	59	cuenin	cuenin	NOUN
ftr-406	1318	60	begin	begin	VERB
ftr-406	1318	61	their	their	PRON
ftr-406	1318	62	consideration	consideration	NOUN
ftr-406	1318	63	of	of	ADP
ftr-406	1318	64	in	in	ADP
ftr-406	1318	65	-	-	PUNCT
ftr-406	1318	66	kind	kind	ADJ
ftr-406	1318	67	guaranteed	guarantee	VERB
ftr-406	1318	68	payments	payment	NOUN
ftr-406	1318	69	under	under	ADP
ftr-406	1318	70	section	section	NOUN
ftr-406	1318	71	736(a	736(a	PROPN
ftr-406	1318	72	)	)	PUNCT
ftr-406	1318	73	by	by	ADP
ftr-406	1318	74	suggesting	suggest	VERB
ftr-406	1318	75	that	that	SCONJ
ftr-406	1318	76	,	,	PUNCT
ftr-406	1318	77	although	although	SCONJ
ftr-406	1318	78	such	such	ADJ
ftr-406	1318	79	payments	payment	NOUN
ftr-406	1318	80	are	be	AUX
ftr-406	1318	81	unusual	unusual	ADJ
ftr-406	1318	82	in	in	ADP
ftr-406	1318	83	the	the	DET
ftr-406	1318	84	section	section	NOUN
ftr-406	1318	85	707(c	707(c	PROPN
ftr-406	1318	86	)	)	PUNCT
ftr-406	1318	87	context	context	NOUN
ftr-406	1318	88	because	because	SCONJ
ftr-406	1318	89	payments	payment	NOUN
ftr-406	1318	90	are	be	AUX
ftr-406	1318	91	typically	typically	ADV
ftr-406	1318	92	made	make	VERB
ftr-406	1318	93	in	in	ADP
ftr-406	1318	94	cash	cash	NOUN
ftr-406	1318	95	,	,	PUNCT
ftr-406	1318	96	in	in	ADP
ftr-406	1318	97	-	-	PUNCT
ftr-406	1318	98	kind	kind	ADJ
ftr-406	1318	99	guaranteed	guarantee	VERB
ftr-406	1318	100	payments	payment	NOUN
ftr-406	1318	101	will	will	AUX
ftr-406	1318	102	“	"	PUNCT
ftr-406	1318	103	occur	occur	VERB
ftr-406	1318	104	far	far	ADV
ftr-406	1318	105	more	more	ADV
ftr-406	1318	106	frequently	frequently	ADV
ftr-406	1318	107	”	"	PUNCT
ftr-406	1318	108	in	in	ADP
ftr-406	1318	109	the	the	DET
ftr-406	1318	110	liquidation	liquidation	NOUN
ftr-406	1318	111	context	context	NOUN
ftr-406	1318	112	under	under	ADP
ftr-406	1318	113	section	section	NOUN
ftr-406	1318	114	736	736	NUM
ftr-406	1318	115	.	.	PUNCT
ftr-406	1319	1	we	we	PRON
ftr-406	1319	2	question	question	VERB
ftr-406	1319	3	whether	whether	SCONJ
ftr-406	1319	4	this178	this178	DET
ftr-406	1319	5	assertion	assertion	NOUN
ftr-406	1319	6	is	be	AUX
ftr-406	1319	7	accurate	accurate	ADJ
ftr-406	1319	8	.	.	PUNCT
ftr-406	1320	1	liquidating	liquidating	NOUN
ftr-406	1320	2	distributions	distribution	NOUN
ftr-406	1320	3	arise	arise	VERB
ftr-406	1320	4	in	in	ADP
ftr-406	1320	5	two	two	NUM
ftr-406	1320	6	distinct	distinct	ADJ
ftr-406	1320	7	situations	situation	NOUN
ftr-406	1320	8	:	:	PUNCT
ftr-406	1320	9	the	the	DET
ftr-406	1320	10	liquidation	liquidation	NOUN
ftr-406	1320	11	of	of	ADP
ftr-406	1320	12	the	the	DET
ftr-406	1320	13	partnership	partnership	NOUN
ftr-406	1320	14	as	as	ADP
ftr-406	1320	15	a	a	DET
ftr-406	1320	16	whole	whole	NOUN
ftr-406	1320	17	,	,	PUNCT
ftr-406	1320	18	in	in	ADP
ftr-406	1320	19	which	which	PRON
ftr-406	1320	20	the	the	DET
ftr-406	1320	21	enterprise	enterprise	NOUN
ftr-406	1320	22	terminates	terminate	VERB
ftr-406	1320	23	,	,	PUNCT
ftr-406	1320	24	and	and	CCONJ
ftr-406	1320	25	the	the	DET
ftr-406	1320	26	liquidation	liquidation	NOUN
ftr-406	1320	27	of	of	ADP
ftr-406	1320	28	a	a	DET
ftr-406	1320	29	single	single	ADJ
ftr-406	1320	30	partner	partner	NOUN
ftr-406	1320	31	,	,	PUNCT
ftr-406	1320	32	in	in	ADP
ftr-406	1320	33	which	which	PRON
ftr-406	1320	34	the	the	DET
ftr-406	1320	35	partnership	partnership	NOUN
ftr-406	1320	36	continues	continue	VERB
ftr-406	1320	37	its	its	PRON
ftr-406	1320	38	partnership	partnership	NOUN
ftr-406	1320	39	operations	operation	NOUN
ftr-406	1320	40	.	.	PUNCT
ftr-406	1321	1	when	when	SCONJ
ftr-406	1321	2	terminated	terminate	VERB
ftr-406	1321	3	,	,	PUNCT
ftr-406	1321	4	the	the	DET
ftr-406	1321	5	partnership	partnership	NOUN
ftr-406	1321	6	will	will	AUX
ftr-406	1321	7	liquidate	liquidate	VERB
ftr-406	1321	8	either	either	ADV
ftr-406	1321	9	by	by	ADP
ftr-406	1321	10	selling	sell	VERB
ftr-406	1321	11	the	the	DET
ftr-406	1321	12	assets	asset	NOUN
ftr-406	1321	13	and	and	CCONJ
ftr-406	1321	14	distributing	distribute	VERB
ftr-406	1321	15	the	the	DET
ftr-406	1321	16	sales	sale	NOUN
ftr-406	1321	17	proceeds	proceed	NOUN
ftr-406	1321	18	or	or	CCONJ
ftr-406	1321	19	by	by	ADP
ftr-406	1321	20	distributing	distribute	VERB
ftr-406	1321	21	the	the	DET
ftr-406	1321	22	assets	asset	NOUN
ftr-406	1321	23	in	in	ADP
ftr-406	1321	24	-	-	PUNCT
ftr-406	1321	25	kind	kind	NOUN
ftr-406	1321	26	.	.	PUNCT
ftr-406	1322	1	if	if	SCONJ
ftr-406	1322	2	the	the	DET
ftr-406	1322	3	partnership	partnership	NOUN
ftr-406	1322	4	liquidates	liquidate	VERB
ftr-406	1322	5	by	by	ADP
ftr-406	1322	6	selling	sell	VERB
ftr-406	1322	7	its	its	PRON
ftr-406	1322	8	assets	asset	NOUN
ftr-406	1322	9	,	,	PUNCT
ftr-406	1322	10	the	the	DET
ftr-406	1322	11	issue	issue	NOUN
ftr-406	1322	12	of	of	ADP
ftr-406	1322	13	in	in	ADP
ftr-406	1322	14	-	-	PUNCT
ftr-406	1322	15	kind	kind	NOUN
ftr-406	1322	16	payments	payment	NOUN
ftr-406	1322	17	under	under	ADP
ftr-406	1322	18	section	section	NOUN
ftr-406	1322	19	736(a	736(a	PROPN
ftr-406	1322	20	)	)	PUNCT
ftr-406	1322	21	will	will	AUX
ftr-406	1322	22	not	not	PART
ftr-406	1322	23	arise	arise	VERB
ftr-406	1322	24	because	because	SCONJ
ftr-406	1322	25	only	only	ADJ
ftr-406	1322	26	cash	cash	NOUN
ftr-406	1322	27	is	be	AUX
ftr-406	1322	28	distributed	distribute	VERB
ftr-406	1322	29	.	.	PUNCT
ftr-406	1323	1	alternatively	alternatively	ADV
ftr-406	1323	2	,	,	PUNCT
ftr-406	1323	3	if	if	SCONJ
ftr-406	1323	4	the	the	DET
ftr-406	1323	5	partnership	partnership	NOUN
ftr-406	1323	6	liquidates	liquidate	VERB
ftr-406	1323	7	by	by	ADP
ftr-406	1323	8	distributing	distribute	VERB
ftr-406	1323	9	its	its	PRON
ftr-406	1323	10	400	400	NUM
ftr-406	1323	11	florida	florida	PROPN
ftr-406	1323	12	tax	tax	NOUN
ftr-406	1323	13	review	review	NOUN
ftr-406	1324	1	[	[	X
ftr-406	1324	2	v0l.7:6	v0l.7:6	PROPN
ftr-406	1324	3	179	179	NUM
ftr-406	1324	4	.	.	PUNCT
ftr-406	1325	1	kahn	kahn	PROPN
ftr-406	1325	2	&	&	CCONJ
ftr-406	1325	3	cuenin	cuenin	PROPN
ftr-406	1325	4	,	,	PUNCT
ftr-406	1325	5	supra	supra	PROPN
ftr-406	1325	6	note	note	PROPN
ftr-406	1325	7	6	6	NUM
ftr-406	1325	8	,	,	PUNCT
ftr-406	1325	9	at	at	ADP
ftr-406	1325	10	438	438	NUM
ftr-406	1325	11	.	.	PUNCT
ftr-406	1326	1	the	the	DET
ftr-406	1326	2	omnipresence	omnipresence	NOUN
ftr-406	1326	3	of	of	ADP
ftr-406	1326	4	§	§	PROPN
ftr-406	1326	5	1245	1245	NUM
ftr-406	1326	6	depreciation	depreciation	NOUN
ftr-406	1326	7	recapture	recapture	NOUN
ftr-406	1326	8	,	,	PUNCT
ftr-406	1326	9	an	an	DET
ftr-406	1326	10	unrealized	unrealized	ADJ
ftr-406	1326	11	receivable	receivable	NOUN
ftr-406	1326	12	for	for	ADP
ftr-406	1326	13	purposes	purpose	NOUN
ftr-406	1326	14	of	of	ADP
ftr-406	1326	15	§	§	PROPN
ftr-406	1326	16	751(b	751(b	PROPN
ftr-406	1326	17	)	)	PUNCT
ftr-406	1326	18	,	,	PUNCT
ftr-406	1326	19	given	give	VERB
ftr-406	1326	20	the	the	DET
ftr-406	1326	21	availability	availability	NOUN
ftr-406	1326	22	of	of	ADP
ftr-406	1326	23	expensing	expensing	NOUN
ftr-406	1326	24	and	and	CCONJ
ftr-406	1326	25	rapid	rapid	ADJ
ftr-406	1326	26	amortization	amortization	NOUN
ftr-406	1326	27	and	and	CCONJ
ftr-406	1326	28	depreciation	depreciation	NOUN
ftr-406	1326	29	under	under	ADP
ftr-406	1326	30	§	§	PROPN
ftr-406	1326	31	§	§	PROPN
ftr-406	1326	32	168	168	NUM
ftr-406	1326	33	,	,	PUNCT
ftr-406	1326	34	179	179	NUM
ftr-406	1326	35	,	,	PUNCT
ftr-406	1326	36	and	and	CCONJ
ftr-406	1326	37	197	197	NUM
ftr-406	1326	38	suggests	suggest	VERB
ftr-406	1326	39	that	that	SCONJ
ftr-406	1326	40	kahn	kahn	PROPN
ftr-406	1326	41	and	and	CCONJ
ftr-406	1326	42	cuenin	cuenin	PROPN
ftr-406	1326	43	’s	’s	PART
ftr-406	1326	44	assertion	assertion	NOUN
ftr-406	1326	45	may	may	AUX
ftr-406	1326	46	be	be	AUX
ftr-406	1326	47	exaggerated	exaggerated	ADJ
ftr-406	1326	48	.	.	PUNCT
ftr-406	1327	1	180	180	NUM
ftr-406	1327	2	.	.	PUNCT
ftr-406	1328	1	as	as	SCONJ
ftr-406	1328	2	one	one	NUM
ftr-406	1328	3	of	of	ADP
ftr-406	1328	4	us	we	PRON
ftr-406	1328	5	has	have	AUX
ftr-406	1328	6	cautioned	caution	VERB
ftr-406	1328	7	elsewhere	elsewhere	ADV
ftr-406	1328	8	,	,	PUNCT
ftr-406	1328	9	in	in	ADP
ftr-406	1328	10	-	-	PUNCT
ftr-406	1328	11	kind	kind	NOUN
ftr-406	1328	12	distributions	distribution	NOUN
ftr-406	1328	13	under	under	ADP
ftr-406	1328	14	§	§	PROPN
ftr-406	1328	15	736	736	NUM
ftr-406	1328	16	involve	involve	VERB
ftr-406	1328	17	numerous	numerous	ADJ
ftr-406	1328	18	problems	problem	NOUN
ftr-406	1328	19	that	that	PRON
ftr-406	1328	20	can	can	AUX
ftr-406	1328	21	be	be	AUX
ftr-406	1328	22	avoided	avoid	VERB
ftr-406	1328	23	through	through	ADP
ftr-406	1328	24	the	the	DET
ftr-406	1328	25	use	use	NOUN
ftr-406	1328	26	of	of	ADP
ftr-406	1328	27	cash	cash	NOUN
ftr-406	1328	28	distributions	distribution	NOUN
ftr-406	1328	29	.	.	PUNCT
ftr-406	1329	1	“	"	PUNCT
ftr-406	1329	2	if	if	SCONJ
ftr-406	1329	3	any	any	DET
ftr-406	1329	4	generalizations	generalization	NOUN
ftr-406	1329	5	can	can	AUX
ftr-406	1329	6	be	be	AUX
ftr-406	1329	7	made	make	VERB
ftr-406	1329	8	,	,	PUNCT
ftr-406	1329	9	it	it	PRON
ftr-406	1329	10	is	be	AUX
ftr-406	1329	11	that	that	SCONJ
ftr-406	1329	12	fewer	few	ADJ
ftr-406	1329	13	problems	problem	NOUN
ftr-406	1329	14	exist	exist	VERB
ftr-406	1329	15	if	if	SCONJ
ftr-406	1329	16	property	property	NOUN
ftr-406	1329	17	(	(	PUNCT
ftr-406	1329	18	other	other	ADJ
ftr-406	1329	19	assets	asset	NOUN
ftr-406	1329	20	in	in	ADP
ftr-406	1329	21	-	-	PUNCT
ftr-406	1329	22	kind	kind	NOUN
ftr-406	1329	23	,	,	PUNCT
ftr-406	1329	24	the	the	DET
ftr-406	1329	25	partnership	partnership	NOUN
ftr-406	1329	26	will	will	AUX
ftr-406	1329	27	likely	likely	ADV
ftr-406	1329	28	distribute	distribute	VERB
ftr-406	1329	29	the	the	DET
ftr-406	1329	30	assets	asset	NOUN
ftr-406	1329	31	on	on	ADP
ftr-406	1329	32	a	a	DET
ftr-406	1329	33	pro	pro	ADJ
ftr-406	1329	34	rata	rata	ADJ
ftr-406	1329	35	basis	basis	NOUN
ftr-406	1329	36	to	to	ADP
ftr-406	1329	37	the	the	DET
ftr-406	1329	38	members	member	NOUN
ftr-406	1329	39	of	of	ADP
ftr-406	1329	40	the	the	DET
ftr-406	1329	41	partnership	partnership	NOUN
ftr-406	1329	42	in	in	ADP
ftr-406	1329	43	accordance	accordance	NOUN
ftr-406	1329	44	with	with	ADP
ftr-406	1329	45	their	their	PRON
ftr-406	1329	46	economic	economic	ADJ
ftr-406	1329	47	interests	interest	NOUN
ftr-406	1329	48	in	in	ADP
ftr-406	1329	49	the	the	DET
ftr-406	1329	50	partnership	partnership	NOUN
ftr-406	1329	51	.	.	PUNCT
ftr-406	1330	1	in	in	ADP
ftr-406	1330	2	this	this	DET
ftr-406	1330	3	situation	situation	NOUN
ftr-406	1330	4	as	as	ADV
ftr-406	1330	5	well	well	ADV
ftr-406	1330	6	,	,	PUNCT
ftr-406	1330	7	the	the	DET
ftr-406	1330	8	issue	issue	NOUN
ftr-406	1330	9	of	of	ADP
ftr-406	1330	10	in	in	ADP
ftr-406	1330	11	-	-	PUNCT
ftr-406	1330	12	kind	kind	ADJ
ftr-406	1330	13	guaranteed	guarantee	VERB
ftr-406	1330	14	payments	payment	NOUN
ftr-406	1330	15	will	will	AUX
ftr-406	1330	16	not	not	PART
ftr-406	1330	17	arise	arise	VERB
ftr-406	1330	18	because	because	SCONJ
ftr-406	1330	19	none	none	NOUN
ftr-406	1330	20	of	of	ADP
ftr-406	1330	21	the	the	DET
ftr-406	1330	22	partners	partner	NOUN
ftr-406	1330	23	will	will	AUX
ftr-406	1330	24	receive	receive	VERB
ftr-406	1330	25	payments	payment	NOUN
ftr-406	1330	26	,	,	PUNCT
ftr-406	1330	27	in	in	ADP
ftr-406	1330	28	cash	cash	NOUN
ftr-406	1330	29	or	or	CCONJ
ftr-406	1330	30	in	in	ADP
ftr-406	1330	31	-	-	PUNCT
ftr-406	1330	32	kind	kind	NOUN
ftr-406	1330	33	,	,	PUNCT
ftr-406	1330	34	for	for	ADP
ftr-406	1330	35	their	their	PRON
ftr-406	1330	36	interests	interest	NOUN
ftr-406	1330	37	in	in	ADP
ftr-406	1330	38	unrealized	unrealized	ADJ
ftr-406	1330	39	receivables	receivables	NOUN
ftr-406	1330	40	or	or	CCONJ
ftr-406	1330	41	partnership	partnership	NOUN
ftr-406	1330	42	goodwill	goodwill	NOUN
ftr-406	1330	43	,	,	PUNCT
ftr-406	1330	44	which	which	PRON
ftr-406	1330	45	is	be	AUX
ftr-406	1330	46	necessary	necessary	ADJ
ftr-406	1330	47	in	in	ADP
ftr-406	1330	48	order	order	NOUN
ftr-406	1330	49	to	to	PART
ftr-406	1330	50	implicate	implicate	VERB
ftr-406	1330	51	section	section	NOUN
ftr-406	1330	52	736(a	736(a	PROPN
ftr-406	1330	53	)	)	PUNCT
ftr-406	1330	54	.	.	PUNCT
ftr-406	1331	1	instead	instead	ADV
ftr-406	1331	2	,	,	PUNCT
ftr-406	1331	3	they	they	PRON
ftr-406	1331	4	will	will	AUX
ftr-406	1331	5	simply	simply	ADV
ftr-406	1331	6	receive	receive	VERB
ftr-406	1331	7	their	their	PRON
ftr-406	1331	8	individual	individual	ADJ
ftr-406	1331	9	share	share	NOUN
ftr-406	1331	10	of	of	ADP
ftr-406	1331	11	the	the	DET
ftr-406	1331	12	partnership	partnership	NOUN
ftr-406	1331	13	’s	’s	PART
ftr-406	1331	14	assets	asset	NOUN
ftr-406	1331	15	.	.	PUNCT
ftr-406	1332	1	thus	thus	ADV
ftr-406	1332	2	,	,	PUNCT
ftr-406	1332	3	no	no	DET
ftr-406	1332	4	portion	portion	NOUN
ftr-406	1332	5	of	of	ADP
ftr-406	1332	6	the	the	DET
ftr-406	1332	7	transaction	transaction	NOUN
ftr-406	1332	8	would	would	AUX
ftr-406	1332	9	be	be	AUX
ftr-406	1332	10	subject	subject	ADJ
ftr-406	1332	11	to	to	ADP
ftr-406	1332	12	section	section	NOUN
ftr-406	1332	13	736(a	736(a	PROPN
ftr-406	1332	14	)	)	PUNCT
ftr-406	1332	15	.	.	PUNCT
ftr-406	1333	1	the	the	DET
ftr-406	1333	2	only	only	ADJ
ftr-406	1333	3	setting	setting	NOUN
ftr-406	1333	4	in	in	ADP
ftr-406	1333	5	which	which	PRON
ftr-406	1333	6	section	section	NOUN
ftr-406	1333	7	736(a	736(a	PROPN
ftr-406	1333	8	)	)	PUNCT
ftr-406	1333	9	might	might	AUX
ftr-406	1333	10	be	be	AUX
ftr-406	1333	11	implicated	implicate	VERB
ftr-406	1333	12	in	in	ADP
ftr-406	1333	13	a	a	DET
ftr-406	1333	14	complete	complete	ADJ
ftr-406	1333	15	liquidation	liquidation	NOUN
ftr-406	1333	16	of	of	ADP
ftr-406	1333	17	a	a	DET
ftr-406	1333	18	partnership	partnership	NOUN
ftr-406	1333	19	would	would	AUX
ftr-406	1333	20	occur	occur	VERB
ftr-406	1333	21	in	in	ADP
ftr-406	1333	22	a	a	DET
ftr-406	1333	23	non	non	ADJ
ftr-406	1333	24	-	-	ADJ
ftr-406	1333	25	pro	pro	ADJ
ftr-406	1333	26	rata	rata	ADJ
ftr-406	1333	27	distribution	distribution	NOUN
ftr-406	1333	28	of	of	ADP
ftr-406	1333	29	the	the	DET
ftr-406	1333	30	partnership	partnership	NOUN
ftr-406	1333	31	’s	’s	PART
ftr-406	1333	32	assets	asset	NOUN
ftr-406	1333	33	.	.	PUNCT
ftr-406	1334	1	importantly	importantly	ADV
ftr-406	1334	2	,	,	PUNCT
ftr-406	1334	3	non	non	ADJ
ftr-406	1334	4	-	-	ADJ
ftr-406	1334	5	pro	pro	ADJ
ftr-406	1334	6	rata	rata	ADJ
ftr-406	1334	7	distributions	distribution	NOUN
ftr-406	1334	8	of	of	ADP
ftr-406	1334	9	the	the	DET
ftr-406	1334	10	partnership	partnership	NOUN
ftr-406	1334	11	’s	’s	PART
ftr-406	1334	12	assets	asset	NOUN
ftr-406	1334	13	in	in	ADP
ftr-406	1334	14	a	a	DET
ftr-406	1334	15	complete	complete	ADJ
ftr-406	1334	16	liquidation	liquidation	NOUN
ftr-406	1334	17	would	would	AUX
ftr-406	1334	18	have	have	VERB
ftr-406	1334	19	to	to	PART
ftr-406	1334	20	run	run	VERB
ftr-406	1334	21	the	the	DET
ftr-406	1334	22	gauntlet	gauntlet	NOUN
ftr-406	1334	23	of	of	ADP
ftr-406	1334	24	section	section	NOUN
ftr-406	1334	25	751(b	751(b	PROPN
ftr-406	1334	26	)	)	PUNCT
ftr-406	1334	27	,	,	PUNCT
ftr-406	1334	28	notwithstanding	notwithstanding	ADP
ftr-406	1334	29	kahn	kahn	PROPN
ftr-406	1334	30	and	and	CCONJ
ftr-406	1334	31	cuenin	cuenin	PROPN
ftr-406	1334	32	’s	’s	PART
ftr-406	1334	33	assertion	assertion	NOUN
ftr-406	1334	34	that	that	SCONJ
ftr-406	1334	35	“	"	PUNCT
ftr-406	1334	36	section	section	NOUN
ftr-406	1334	37	751(b	751(b	PROPN
ftr-406	1334	38	)	)	PUNCT
ftr-406	1334	39	is	be	AUX
ftr-406	1334	40	rarely	rarely	ADV
ftr-406	1334	41	invoked	invoke	VERB
ftr-406	1334	42	”	"	PUNCT
ftr-406	1334	43	in	in	ADP
ftr-406	1334	44	the	the	DET
ftr-406	1334	45	context	context	NOUN
ftr-406	1334	46	of	of	ADP
ftr-406	1334	47	liquidating	liquidating	NOUN
ftr-406	1334	48	distributions	distribution	NOUN
ftr-406	1334	49	.	.	PUNCT
ftr-406	1335	1	nevertheless	nevertheless	ADV
ftr-406	1335	2	,	,	PUNCT
ftr-406	1335	3	in	in	ADP
ftr-406	1335	4	this	this	DET
ftr-406	1335	5	very	very	ADV
ftr-406	1335	6	limited	limited	ADJ
ftr-406	1335	7	circumstance	circumstance	NOUN
ftr-406	1335	8	,	,	PUNCT
ftr-406	1335	9	the	the	DET
ftr-406	1335	10	issue	issue	NOUN
ftr-406	1335	11	of179	of179	NOUN
ftr-406	1335	12	in	in	ADP
ftr-406	1335	13	-	-	PUNCT
ftr-406	1335	14	kind	kind	NOUN
ftr-406	1335	15	distributions	distribution	NOUN
ftr-406	1335	16	under	under	ADP
ftr-406	1335	17	section	section	NOUN
ftr-406	1335	18	736(a	736(a	PROPN
ftr-406	1335	19	)	)	PUNCT
ftr-406	1335	20	may	may	AUX
ftr-406	1335	21	arise	arise	VERB
ftr-406	1335	22	.	.	PUNCT
ftr-406	1336	1	similar	similar	ADJ
ftr-406	1336	2	considerations	consideration	NOUN
ftr-406	1336	3	attend	attend	VERB
ftr-406	1336	4	the	the	DET
ftr-406	1336	5	liquidation	liquidation	NOUN
ftr-406	1336	6	of	of	ADP
ftr-406	1336	7	a	a	DET
ftr-406	1336	8	partner	partner	NOUN
ftr-406	1336	9	’s	’s	PART
ftr-406	1336	10	partnership	partnership	NOUN
ftr-406	1336	11	interest	interest	NOUN
ftr-406	1336	12	by	by	ADP
ftr-406	1336	13	an	an	DET
ftr-406	1336	14	ongoing	ongoing	ADJ
ftr-406	1336	15	partnership	partnership	NOUN
ftr-406	1336	16	.	.	PUNCT
ftr-406	1337	1	kahn	kahn	PROPN
ftr-406	1337	2	and	and	CCONJ
ftr-406	1337	3	cuenin	cuenin	PROPN
ftr-406	1337	4	assert	assert	VERB
ftr-406	1337	5	that	that	SCONJ
ftr-406	1337	6	“	"	PUNCT
ftr-406	1337	7	it	it	PRON
ftr-406	1337	8	is	be	AUX
ftr-406	1337	9	common	common	ADJ
ftr-406	1337	10	for	for	ADP
ftr-406	1337	11	the	the	DET
ftr-406	1337	12	liquidation	liquidation	NOUN
ftr-406	1337	13	of	of	ADP
ftr-406	1337	14	a	a	DET
ftr-406	1337	15	partner	partner	NOUN
ftr-406	1337	16	to	to	PART
ftr-406	1337	17	include	include	VERB
ftr-406	1337	18	a	a	DET
ftr-406	1337	19	premium	premium	NOUN
ftr-406	1337	20	,	,	PUNCT
ftr-406	1337	21	”	"	PUNCT
ftr-406	1337	22	in	in	ADP
ftr-406	1337	23	which	which	DET
ftr-406	1337	24	case	case	NOUN
ftr-406	1337	25	the	the	DET
ftr-406	1337	26	premium	premium	NOUN
ftr-406	1337	27	may	may	AUX
ftr-406	1337	28	well	well	ADV
ftr-406	1337	29	constitute	constitute	VERB
ftr-406	1337	30	a	a	DET
ftr-406	1337	31	guaranteed	guarantee	VERB
ftr-406	1337	32	payment	payment	NOUN
ftr-406	1337	33	under	under	ADP
ftr-406	1337	34	section	section	NOUN
ftr-406	1337	35	736(a)(2	736(a)(2	NUM
ftr-406	1337	36	)	)	PUNCT
ftr-406	1337	37	.	.	PUNCT
ftr-406	1338	1	however	however	ADV
ftr-406	1338	2	,	,	PUNCT
ftr-406	1338	3	since	since	SCONJ
ftr-406	1338	4	most	most	ADJ
ftr-406	1338	5	such	such	ADJ
ftr-406	1338	6	payments	payment	NOUN
ftr-406	1338	7	would	would	AUX
ftr-406	1338	8	presumably	presumably	ADV
ftr-406	1338	9	be	be	AUX
ftr-406	1338	10	made	make	VERB
ftr-406	1338	11	in	in	ADP
ftr-406	1338	12	cash	cash	NOUN
ftr-406	1338	13	,	,	PUNCT
ftr-406	1338	14	the	the	DET
ftr-406	1338	15	issue	issue	NOUN
ftr-406	1338	16	of	of	ADP
ftr-406	1338	17	in	in	ADP
ftr-406	1338	18	-	-	PUNCT
ftr-406	1338	19	kind	kind	ADJ
ftr-406	1338	20	guaranteed	guarantee	VERB
ftr-406	1338	21	payments	payment	NOUN
ftr-406	1338	22	under	under	ADP
ftr-406	1338	23	section	section	NOUN
ftr-406	1338	24	736	736	NUM
ftr-406	1338	25	would	would	AUX
ftr-406	1338	26	not	not	PART
ftr-406	1338	27	arise	arise	VERB
ftr-406	1338	28	.	.	PUNCT
ftr-406	1339	1	cash	cash	NOUN
ftr-406	1339	2	payments	payment	NOUN
ftr-406	1339	3	presumably	presumably	ADV
ftr-406	1339	4	occur	occur	VERB
ftr-406	1339	5	in	in	ADP
ftr-406	1339	6	the	the	DET
ftr-406	1339	7	vast	vast	ADJ
ftr-406	1339	8	majority	majority	NOUN
ftr-406	1339	9	of	of	ADP
ftr-406	1339	10	situations	situation	NOUN
ftr-406	1339	11	involving	involve	VERB
ftr-406	1339	12	liquidating	liquidating	NOUN
ftr-406	1339	13	distributions	distribution	NOUN
ftr-406	1339	14	to	to	ADP
ftr-406	1339	15	a	a	DET
ftr-406	1339	16	single	single	ADJ
ftr-406	1339	17	withdrawing	withdrawing	NOUN
ftr-406	1339	18	partner	partner	NOUN
ftr-406	1339	19	because	because	SCONJ
ftr-406	1339	20	the	the	DET
ftr-406	1339	21	partnership	partnership	NOUN
ftr-406	1339	22	presumably	presumably	ADV
ftr-406	1339	23	needs	need	VERB
ftr-406	1339	24	its	its	PRON
ftr-406	1339	25	assets	asset	NOUN
ftr-406	1339	26	in	in	ADP
ftr-406	1339	27	order	order	NOUN
ftr-406	1339	28	to	to	PART
ftr-406	1339	29	continue	continue	VERB
ftr-406	1339	30	conducting	conduct	VERB
ftr-406	1339	31	business	business	NOUN
ftr-406	1339	32	.	.	PUNCT
ftr-406	1340	1	in	in	ADP
ftr-406	1340	2	addition	addition	NOUN
ftr-406	1340	3	,	,	PUNCT
ftr-406	1340	4	distributions	distribution	NOUN
ftr-406	1340	5	of	of	ADP
ftr-406	1340	6	the	the	DET
ftr-406	1340	7	withdrawing	withdraw	VERB
ftr-406	1340	8	partner	partner	NOUN
ftr-406	1340	9	’s	’s	PART
ftr-406	1340	10	pro	pro	ADJ
ftr-406	1340	11	rata	rata	ADJ
ftr-406	1340	12	share	share	NOUN
ftr-406	1340	13	of	of	ADP
ftr-406	1340	14	his	his	PRON
ftr-406	1340	15	assets	asset	NOUN
ftr-406	1340	16	would	would	AUX
ftr-406	1340	17	not	not	PART
ftr-406	1340	18	implicate	implicate	VERB
ftr-406	1340	19	section	section	NOUN
ftr-406	1340	20	736(a)(2	736(a)(2	NOUN
ftr-406	1340	21	)	)	PUNCT
ftr-406	1340	22	as	as	SCONJ
ftr-406	1340	23	discussed	discuss	VERB
ftr-406	1340	24	above	above	ADV
ftr-406	1340	25	.	.	PUNCT
ftr-406	1341	1	non	non	ADJ
ftr-406	1341	2	-	-	ADJ
ftr-406	1341	3	pro	pro	ADJ
ftr-406	1341	4	rata	rata	ADJ
ftr-406	1341	5	distributions	distribution	NOUN
ftr-406	1341	6	could	could	AUX
ftr-406	1341	7	be	be	AUX
ftr-406	1341	8	subject	subject	ADJ
ftr-406	1341	9	to	to	ADP
ftr-406	1341	10	section	section	NOUN
ftr-406	1341	11	736(a)(2	736(a)(2	NUM
ftr-406	1341	12	)	)	PUNCT
ftr-406	1341	13	but	but	CCONJ
ftr-406	1341	14	would	would	AUX
ftr-406	1341	15	first	first	ADV
ftr-406	1341	16	have	have	VERB
ftr-406	1341	17	to	to	PART
ftr-406	1341	18	work	work	VERB
ftr-406	1341	19	their	their	PRON
ftr-406	1341	20	way	way	NOUN
ftr-406	1341	21	through	through	ADP
ftr-406	1341	22	the	the	DET
ftr-406	1341	23	potential	potential	ADJ
ftr-406	1341	24	application	application	NOUN
ftr-406	1341	25	of	of	ADP
ftr-406	1341	26	section	section	NOUN
ftr-406	1341	27	751(b	751(b	PROPN
ftr-406	1341	28	)	)	PUNCT
ftr-406	1341	29	.	.	PUNCT
ftr-406	1342	1	thus	thus	ADV
ftr-406	1342	2	,	,	PUNCT
ftr-406	1342	3	contrary	contrary	ADV
ftr-406	1342	4	to	to	ADP
ftr-406	1342	5	kahn	kahn	PROPN
ftr-406	1342	6	and	and	CCONJ
ftr-406	1342	7	cuenin	cuenin	PROPN
ftr-406	1342	8	’s	’s	PART
ftr-406	1342	9	assertion	assertion	NOUN
ftr-406	1342	10	,	,	PUNCT
ftr-406	1342	11	it	it	PRON
ftr-406	1342	12	appears	appear	VERB
ftr-406	1342	13	that	that	SCONJ
ftr-406	1342	14	in	in	ADP
ftr-406	1342	15	-	-	PUNCT
ftr-406	1342	16	kind	kind	ADJ
ftr-406	1342	17	guaranteed	guarantee	VERB
ftr-406	1342	18	payments	payment	NOUN
ftr-406	1342	19	may	may	AUX
ftr-406	1342	20	not	not	PART
ftr-406	1342	21	be	be	AUX
ftr-406	1342	22	as	as	ADV
ftr-406	1342	23	frequently	frequently	ADV
ftr-406	1342	24	encountered	encounter	VERB
ftr-406	1342	25	in	in	ADP
ftr-406	1342	26	the	the	DET
ftr-406	1342	27	liquidation	liquidation	NOUN
ftr-406	1342	28	context	context	NOUN
ftr-406	1342	29	as	as	SCONJ
ftr-406	1342	30	they	they	PRON
ftr-406	1342	31	suggest	suggest	VERB
ftr-406	1342	32	.	.	PUNCT
ftr-406	1343	1	this	this	DET
ftr-406	1343	2	observation	observation	NOUN
ftr-406	1343	3	strongly	strongly	ADV
ftr-406	1343	4	cautions	caution	VERB
ftr-406	1343	5	against	against	ADP
ftr-406	1343	6	any	any	DET
ftr-406	1343	7	conclusion	conclusion	NOUN
ftr-406	1343	8	that	that	SCONJ
ftr-406	1343	9	in	in	ADP
ftr-406	1343	10	-	-	PUNCT
ftr-406	1343	11	kind	kind	ADJ
ftr-406	1343	12	guaranteed	guarantee	VERB
ftr-406	1343	13	payments	payment	NOUN
ftr-406	1343	14	under	under	ADP
ftr-406	1343	15	section	section	NOUN
ftr-406	1343	16	736	736	NUM
ftr-406	1343	17	warrant	warrant	NOUN
ftr-406	1343	18	special	special	ADJ
ftr-406	1343	19	consideration	consideration	NOUN
ftr-406	1343	20	and	and	CCONJ
ftr-406	1343	21	a	a	DET
ftr-406	1343	22	possible	possible	ADJ
ftr-406	1343	23	deviation	deviation	NOUN
ftr-406	1343	24	from	from	ADP
ftr-406	1343	25	fundamental	fundamental	ADJ
ftr-406	1343	26	principles	principle	NOUN
ftr-406	1343	27	of	of	ADP
ftr-406	1343	28	sound	sound	ADJ
ftr-406	1343	29	tax	tax	NOUN
ftr-406	1343	30	policy.180	policy.180	NOUN
ftr-406	1343	31	2006	2006	NUM
ftr-406	1343	32	]	]	PUNCT
ftr-406	1343	33	the	the	DET
ftr-406	1343	34	lazarus	lazarus	PROPN
ftr-406	1343	35	effect	effect	NOUN
ftr-406	1343	36	401	401	NUM
ftr-406	1343	37	than	than	ADP
ftr-406	1343	38	money	money	NOUN
ftr-406	1343	39	)	)	PUNCT
ftr-406	1343	40	is	be	AUX
ftr-406	1343	41	not	not	PART
ftr-406	1343	42	distributed	distribute	VERB
ftr-406	1343	43	as	as	ADP
ftr-406	1343	44	a	a	DET
ftr-406	1343	45	§	§	PROPN
ftr-406	1343	46	736(a	736(a	PROPN
ftr-406	1343	47	)	)	PUNCT
ftr-406	1343	48	payment	payment	NOUN
ftr-406	1343	49	.	.	PUNCT
ftr-406	1344	1	in	in	ADP
ftr-406	1344	2	actual	actual	ADJ
ftr-406	1344	3	practice	practice	NOUN
ftr-406	1344	4	,	,	PUNCT
ftr-406	1344	5	the	the	DET
ftr-406	1344	6	business	business	NOUN
ftr-406	1344	7	realities	reality	NOUN
ftr-406	1344	8	of	of	ADP
ftr-406	1344	9	the	the	DET
ftr-406	1344	10	situation	situation	NOUN
ftr-406	1344	11	may	may	AUX
ftr-406	1344	12	dictate	dictate	VERB
ftr-406	1344	13	the	the	DET
ftr-406	1344	14	easier	easy	ADJ
ftr-406	1344	15	approach	approach	NOUN
ftr-406	1344	16	because	because	SCONJ
ftr-406	1344	17	many	many	ADJ
ftr-406	1344	18	of	of	ADP
ftr-406	1344	19	the	the	DET
ftr-406	1344	20	assets	asset	NOUN
ftr-406	1344	21	will	will	AUX
ftr-406	1344	22	be	be	AUX
ftr-406	1344	23	essential	essential	ADJ
ftr-406	1344	24	to	to	ADP
ftr-406	1344	25	the	the	DET
ftr-406	1344	26	partnership	partnership	NOUN
ftr-406	1344	27	’s	’s	PART
ftr-406	1344	28	continuing	continue	VERB
ftr-406	1344	29	business	business	NOUN
ftr-406	1344	30	operation	operation	NOUN
ftr-406	1344	31	and	and	CCONJ
ftr-406	1344	32	are	be	AUX
ftr-406	1344	33	unlikely	unlikely	ADJ
ftr-406	1344	34	to	to	PART
ftr-406	1344	35	be	be	AUX
ftr-406	1344	36	distributed	distribute	VERB
ftr-406	1344	37	.	.	PUNCT
ftr-406	1344	38	”	"	PUNCT
ftr-406	1345	1	2	2	NUM
ftr-406	1345	2	willis	willi	NOUN
ftr-406	1345	3	,	,	PUNCT
ftr-406	1345	4	pennell	pennell	PROPN
ftr-406	1345	5	&	&	CCONJ
ftr-406	1345	6	postlewaite	postlewaite	PROPN
ftr-406	1345	7	,	,	PUNCT
ftr-406	1345	8	supra	supra	PROPN
ftr-406	1345	9	note	note	NOUN
ftr-406	1345	10	11	11	NUM
ftr-406	1345	11	,	,	PUNCT
ftr-406	1345	12	at	at	ADP
ftr-406	1345	13	¶	¶	PROPN
ftr-406	1345	14	15.06[4	15.06[4	NUM
ftr-406	1345	15	]	]	PUNCT
ftr-406	1345	16	.	.	PUNCT
ftr-406	1346	1	181	181	NUM
ftr-406	1346	2	.	.	PUNCT
ftr-406	1346	3	irc	irc	PROPN
ftr-406	1346	4	§	§	PROPN
ftr-406	1346	5	736(a	736(a	PROPN
ftr-406	1346	6	)	)	PUNCT
ftr-406	1346	7	.	.	PUNCT
ftr-406	1347	1	182	182	NUM
ftr-406	1347	2	.	.	PUNCT
ftr-406	1348	1	see	see	VERB
ftr-406	1348	2	supra	supra	ADJ
ftr-406	1348	3	text	text	NOUN
ftr-406	1348	4	accompanying	accompanying	ADJ
ftr-406	1348	5	notes	note	NOUN
ftr-406	1348	6	31	31	NUM
ftr-406	1348	7	-	-	SYM
ftr-406	1348	8	39	39	NUM
ftr-406	1348	9	and	and	CCONJ
ftr-406	1348	10	156	156	NUM
ftr-406	1348	11	-	-	SYM
ftr-406	1348	12	62	62	NUM
ftr-406	1348	13	.	.	PUNCT
ftr-406	1349	1	183	183	NUM
ftr-406	1349	2	.	.	PUNCT
ftr-406	1350	1	kahn	kahn	PROPN
ftr-406	1350	2	&	&	CCONJ
ftr-406	1350	3	cuenin	cuenin	PROPN
ftr-406	1350	4	,	,	PUNCT
ftr-406	1350	5	supra	supra	PROPN
ftr-406	1350	6	note	note	PROPN
ftr-406	1350	7	6	6	NUM
ftr-406	1350	8	,	,	PUNCT
ftr-406	1350	9	at	at	ADP
ftr-406	1350	10	417	417	NUM
ftr-406	1350	11	.	.	PUNCT
ftr-406	1351	1	indeed	indeed	ADV
ftr-406	1351	2	,	,	PUNCT
ftr-406	1351	3	one	one	NUM
ftr-406	1351	4	group	group	NOUN
ftr-406	1351	5	of	of	ADP
ftr-406	1351	6	early	early	ADJ
ftr-406	1351	7	commentators	commentator	NOUN
ftr-406	1351	8	on	on	ADP
ftr-406	1351	9	the	the	DET
ftr-406	1351	10	implications	implication	NOUN
ftr-406	1351	11	of	of	ADP
ftr-406	1351	12	subchapter	subchapter	NOUN
ftr-406	1351	13	k	k	PROPN
ftr-406	1351	14	noted	note	VERB
ftr-406	1351	15	that	that	SCONJ
ftr-406	1351	16	“	"	PUNCT
ftr-406	1351	17	§	§	PROPN
ftr-406	1351	18	736(a	736(a	PROPN
ftr-406	1351	19	)	)	PUNCT
ftr-406	1351	20	apparently	apparently	ADV
ftr-406	1351	21	applies	apply	VERB
ftr-406	1351	22	only	only	ADV
ftr-406	1351	23	to	to	ADP
ftr-406	1351	24	cash	cash	NOUN
ftr-406	1351	25	payments	payment	NOUN
ftr-406	1351	26	.	.	PUNCT
ftr-406	1351	27	”	"	PUNCT
ftr-406	1352	1	j.	j.	PROPN
ftr-406	1352	2	paul	paul	PROPN
ftr-406	1352	3	jackson	jackson	PROPN
ftr-406	1352	4	,	,	PUNCT
ftr-406	1352	5	et	et	PROPN
ftr-406	1352	6	al	al	PROPN
ftr-406	1352	7	.	.	PROPN
ftr-406	1352	8	,	,	PUNCT
ftr-406	1352	9	supra	supra	PROPN
ftr-406	1352	10	note	note	PROPN
ftr-406	1352	11	44	44	NUM
ftr-406	1352	12	,	,	PUNCT
ftr-406	1352	13	at	at	ADP
ftr-406	1352	14	1225	1225	NUM
ftr-406	1352	15	,	,	PUNCT
ftr-406	1352	16	n.81	n.81	PROPN
ftr-406	1352	17	.	.	PUNCT
ftr-406	1353	1	the	the	DET
ftr-406	1353	2	regulations	regulation	NOUN
ftr-406	1353	3	under	under	ADP
ftr-406	1353	4	§	§	PROPN
ftr-406	1353	5	736	736	NUM
ftr-406	1353	6	as	as	SCONJ
ftr-406	1353	7	originally	originally	ADV
ftr-406	1353	8	proposed	propose	VERB
ftr-406	1353	9	provided	provide	VERB
ftr-406	1353	10	that	that	SCONJ
ftr-406	1353	11	payments	payment	NOUN
ftr-406	1353	12	under	under	ADP
ftr-406	1353	13	§	§	PROPN
ftr-406	1353	14	736(a	736(a	PROPN
ftr-406	1353	15	)	)	PUNCT
ftr-406	1353	16	be	be	AUX
ftr-406	1353	17	made	make	VERB
ftr-406	1353	18	in	in	ADP
ftr-406	1353	19	cash	cash	NOUN
ftr-406	1353	20	.	.	PUNCT
ftr-406	1354	1	prop	prop	NOUN
ftr-406	1354	2	.	.	PUNCT
ftr-406	1354	3	regs	regs	PROPN
ftr-406	1354	4	.	.	PUNCT
ftr-406	1355	1	§	§	PROPN
ftr-406	1355	2	1.736	1.736	NUM
ftr-406	1355	3	-	-	SYM
ftr-406	1355	4	1(a)(2	1(a)(2	NUM
ftr-406	1355	5	)	)	PUNCT
ftr-406	1355	6	,	,	PUNCT
ftr-406	1355	7	available	available	ADJ
ftr-406	1355	8	in	in	ADP
ftr-406	1355	9	notice	notice	NOUN
ftr-406	1355	10	of	of	ADP
ftr-406	1355	11	proposed	propose	VERB
ftr-406	1355	12	rulemaking	rulemaking	NOUN
ftr-406	1355	13	,	,	PUNCT
ftr-406	1355	14	20	20	NUM
ftr-406	1355	15	fed	feed	VERB
ftr-406	1355	16	.	.	PUNCT
ftr-406	1356	1	regs	regs	PROPN
ftr-406	1356	2	.	.	PUNCT
ftr-406	1357	1	5,871	5,871	NUM
ftr-406	1357	2	(	(	PUNCT
ftr-406	1357	3	1955	1955	NUM
ftr-406	1357	4	)	)	PUNCT
ftr-406	1357	5	(	(	PUNCT
ftr-406	1357	6	providing	provide	VERB
ftr-406	1357	7	that	that	SCONJ
ftr-406	1357	8	“	"	PUNCT
ftr-406	1357	9	[	[	X
ftr-406	1357	10	a	a	X
ftr-406	1357	11	]	]	X
ftr-406	1357	12	distribution	distribution	NOUN
ftr-406	1357	13	of	of	ADP
ftr-406	1357	14	property	property	NOUN
ftr-406	1357	15	does	do	AUX
ftr-406	1357	16	not	not	PART
ftr-406	1357	17	qualify	qualify	VERB
ftr-406	1357	18	as	as	ADP
ftr-406	1357	19	a	a	DET
ftr-406	1357	20	payment	payment	NOUN
ftr-406	1357	21	under	under	ADP
ftr-406	1357	22	§	§	PROPN
ftr-406	1357	23	736	736	NUM
ftr-406	1357	24	.	.	PUNCT
ftr-406	1357	25	payments	payment	NOUN
ftr-406	1357	26	under	under	ADP
ftr-406	1357	27	§	§	PROPN
ftr-406	1357	28	736	736	NUM
ftr-406	1357	29	must	must	AUX
ftr-406	1357	30	be	be	AUX
ftr-406	1357	31	in	in	ADP
ftr-406	1357	32	money	money	NOUN
ftr-406	1357	33	.	.	PUNCT
ftr-406	1357	34	.	.	PUNCT
ftr-406	1357	35	.	.	PUNCT
ftr-406	1357	36	.	.	PUNCT
ftr-406	1357	37	”	"	PUNCT
ftr-406	1357	38	)	)	PUNCT
ftr-406	1357	39	.	.	PUNCT
ftr-406	1358	1	however	however	ADV
ftr-406	1358	2	,	,	PUNCT
ftr-406	1358	3	the	the	DET
ftr-406	1358	4	final	final	ADJ
ftr-406	1358	5	regulations	regulation	NOUN
ftr-406	1358	6	removed	remove	VERB
ftr-406	1358	7	this	this	DET
ftr-406	1358	8	requirement	requirement	NOUN
ftr-406	1358	9	.	.	PUNCT
ftr-406	1359	1	184	184	X
ftr-406	1359	2	.	.	PUNCT
ftr-406	1360	1	presumably	presumably	ADV
ftr-406	1360	2	,	,	PUNCT
ftr-406	1360	3	congress	congress	PROPN
ftr-406	1360	4	believed	believe	VERB
ftr-406	1360	5	that	that	SCONJ
ftr-406	1360	6	distributions	distribution	NOUN
ftr-406	1360	7	under	under	ADP
ftr-406	1360	8	§	§	PROPN
ftr-406	1360	9	736(a	736(a	PROPN
ftr-406	1360	10	)	)	PUNCT
ftr-406	1360	11	were	be	AUX
ftr-406	1360	12	made	make	VERB
ftr-406	1360	13	to	to	ADP
ftr-406	1360	14	the	the	DET
ftr-406	1360	15	withdrawing	withdraw	VERB
ftr-406	1360	16	partner	partner	NOUN
ftr-406	1360	17	in	in	ADP
ftr-406	1360	18	his	his	PRON
ftr-406	1360	19	capacity	capacity	NOUN
ftr-406	1360	20	as	as	ADP
ftr-406	1360	21	a	a	DET
ftr-406	1360	22	member	member	NOUN
ftr-406	1360	23	(	(	PUNCT
ftr-406	1360	24	albeit	albeit	SCONJ
ftr-406	1360	25	a	a	DET
ftr-406	1360	26	former	former	ADJ
ftr-406	1360	27	member	member	NOUN
ftr-406	1360	28	)	)	PUNCT
ftr-406	1360	29	of	of	ADP
ftr-406	1360	30	the	the	DET
ftr-406	1360	31	partnership	partnership	NOUN
ftr-406	1360	32	.	.	PUNCT
ftr-406	1361	1	the	the	DET
ftr-406	1361	2	fact	fact	NOUN
ftr-406	1361	3	that	that	SCONJ
ftr-406	1361	4	congress	congress	PROPN
ftr-406	1361	5	changed	change	VERB
ftr-406	1361	6	the	the	DET
ftr-406	1361	7	capacity	capacity	NOUN
ftr-406	1361	8	analysis	analysis	NOUN
ftr-406	1361	9	under	under	ADP
ftr-406	1361	10	§	§	PROPN
ftr-406	1361	11	707	707	NUM
ftr-406	1361	12	from	from	ADP
ftr-406	1361	13	a	a	DET
ftr-406	1361	14	focus	focus	NOUN
ftr-406	1361	15	on	on	ADP
ftr-406	1361	16	the	the	DET
ftr-406	1361	17	activities	activity	NOUN
ftr-406	1361	18	of	of	ADP
ftr-406	1361	19	the	the	DET
ftr-406	1361	20	partner	partner	NOUN
ftr-406	1361	21	giving	give	VERB
ftr-406	1361	22	rise	rise	NOUN
ftr-406	1361	23	to	to	ADP
ftr-406	1361	24	the	the	DET
ftr-406	1361	25	allocation	allocation	NOUN
ftr-406	1361	26	and	and	CCONJ
ftr-406	1361	27	distribution	distribution	NOUN
ftr-406	1361	28	turning	turn	VERB
ftr-406	1361	29	to	to	ADP
ftr-406	1361	30	the	the	DET
ftr-406	1361	31	question	question	NOUN
ftr-406	1361	32	of	of	ADP
ftr-406	1361	33	the	the	DET
ftr-406	1361	34	proper	proper	ADJ
ftr-406	1361	35	treatment	treatment	NOUN
ftr-406	1361	36	of	of	ADP
ftr-406	1361	37	in	in	ADP
ftr-406	1361	38	-	-	PUNCT
ftr-406	1361	39	kind	kind	ADJ
ftr-406	1361	40	guaranteed	guarantee	VERB
ftr-406	1361	41	payments	payment	NOUN
ftr-406	1361	42	under	under	ADP
ftr-406	1361	43	section	section	NOUN
ftr-406	1361	44	736	736	NUM
ftr-406	1361	45	,	,	PUNCT
ftr-406	1361	46	if	if	SCONJ
ftr-406	1361	47	and	and	CCONJ
ftr-406	1361	48	when	when	SCONJ
ftr-406	1361	49	they	they	PRON
ftr-406	1361	50	do	do	AUX
ftr-406	1361	51	arise	arise	VERB
ftr-406	1361	52	,	,	PUNCT
ftr-406	1361	53	an	an	DET
ftr-406	1361	54	in	in	ADP
ftr-406	1361	55	-	-	PUNCT
ftr-406	1361	56	depth	depth	NOUN
ftr-406	1361	57	analysis	analysis	NOUN
ftr-406	1361	58	like	like	ADP
ftr-406	1361	59	that	that	PRON
ftr-406	1361	60	provided	provide	VERB
ftr-406	1361	61	above	above	ADV
ftr-406	1361	62	in	in	ADP
ftr-406	1361	63	the	the	DET
ftr-406	1361	64	context	context	NOUN
ftr-406	1361	65	of	of	ADP
ftr-406	1361	66	in	in	ADP
ftr-406	1361	67	-	-	PUNCT
ftr-406	1361	68	kind	kind	ADJ
ftr-406	1361	69	guaranteed	guarantee	VERB
ftr-406	1361	70	payments	payment	NOUN
ftr-406	1361	71	under	under	ADP
ftr-406	1361	72	section	section	NOUN
ftr-406	1361	73	707(c	707(c	PROPN
ftr-406	1361	74	)	)	PUNCT
ftr-406	1361	75	is	be	AUX
ftr-406	1361	76	required	require	VERB
ftr-406	1361	77	.	.	PUNCT
ftr-406	1362	1	the	the	DET
ftr-406	1362	2	first	first	ADJ
ftr-406	1362	3	aspect	aspect	NOUN
ftr-406	1362	4	of	of	ADP
ftr-406	1362	5	this	this	DET
ftr-406	1362	6	analysis	analysis	NOUN
ftr-406	1362	7	requires	require	VERB
ftr-406	1362	8	a	a	DET
ftr-406	1362	9	consideration	consideration	NOUN
ftr-406	1362	10	of	of	ADP
ftr-406	1362	11	the	the	DET
ftr-406	1362	12	language	language	NOUN
ftr-406	1362	13	of	of	ADP
ftr-406	1362	14	section	section	NOUN
ftr-406	1362	15	736(a)(2	736(a)(2	NUM
ftr-406	1362	16	)	)	PUNCT
ftr-406	1362	17	itself	itself	PRON
ftr-406	1362	18	.	.	PUNCT
ftr-406	1363	1	in	in	ADP
ftr-406	1363	2	referring	refer	VERB
ftr-406	1363	3	to	to	ADP
ftr-406	1363	4	guaranteed	guarantee	VERB
ftr-406	1363	5	payments	payment	NOUN
ftr-406	1363	6	,	,	PUNCT
ftr-406	1363	7	section	section	NOUN
ftr-406	1363	8	736(a	736(a	PROPN
ftr-406	1363	9	)	)	PUNCT
ftr-406	1363	10	states	state	VERB
ftr-406	1363	11	that	that	SCONJ
ftr-406	1363	12	“	"	PUNCT
ftr-406	1363	13	payments	payment	NOUN
ftr-406	1363	14	made	make	VERB
ftr-406	1363	15	in	in	ADP
ftr-406	1363	16	liquidation	liquidation	NOUN
ftr-406	1363	17	of	of	ADP
ftr-406	1363	18	the	the	DET
ftr-406	1363	19	interest	interest	NOUN
ftr-406	1363	20	of	of	ADP
ftr-406	1363	21	a	a	DET
ftr-406	1363	22	retired	retire	VERB
ftr-406	1363	23	or	or	CCONJ
ftr-406	1363	24	deceased	deceased	ADJ
ftr-406	1363	25	partner	partner	NOUN
ftr-406	1363	26	shall	shall	AUX
ftr-406	1363	27	.	.	PUNCT
ftr-406	1363	28	.	.	PUNCT
ftr-406	1363	29	.	.	PUNCT
ftr-406	1364	1	be	be	AUX
ftr-406	1364	2	considered	consider	VERB
ftr-406	1364	3	.	.	PUNCT
ftr-406	1364	4	.	.	PUNCT
ftr-406	1365	1	.	.	PUNCT
ftr-406	1366	1	as	as	ADP
ftr-406	1366	2	a	a	DET
ftr-406	1366	3	guaranteed	guarantee	VERB
ftr-406	1366	4	payment	payment	NOUN
ftr-406	1366	5	described	describe	VERB
ftr-406	1366	6	in	in	ADP
ftr-406	1366	7	section	section	NOUN
ftr-406	1366	8	707(c	707(c	PROPN
ftr-406	1366	9	)	)	PUNCT
ftr-406	1366	10	if	if	SCONJ
ftr-406	1366	11	the	the	DET
ftr-406	1366	12	amount	amount	NOUN
ftr-406	1366	13	thereof	thereof	ADV
ftr-406	1366	14	is	be	AUX
ftr-406	1366	15	determined	determine	VERB
ftr-406	1366	16	without	without	ADP
ftr-406	1366	17	regard	regard	NOUN
ftr-406	1366	18	to	to	ADP
ftr-406	1366	19	the	the	DET
ftr-406	1366	20	income	income	NOUN
ftr-406	1366	21	of	of	ADP
ftr-406	1366	22	the	the	DET
ftr-406	1366	23	partnership	partnership	NOUN
ftr-406	1366	24	.	.	PUNCT
ftr-406	1366	25	”	"	PUNCT
ftr-406	1367	1	this	this	DET
ftr-406	1367	2	language	language	NOUN
ftr-406	1367	3	appears	appear	VERB
ftr-406	1367	4	to	to	PART
ftr-406	1367	5	treat	treat	VERB
ftr-406	1367	6	distributions	distribution	NOUN
ftr-406	1367	7	that	that	PRON
ftr-406	1367	8	fall	fall	VERB
ftr-406	1367	9	within181	within181	PROPN
ftr-406	1367	10	section	section	NOUN
ftr-406	1367	11	736(a)(2	736(a)(2	NOUN
ftr-406	1367	12	)	)	PUNCT
ftr-406	1367	13	as	as	ADP
ftr-406	1367	14	guaranteed	guarantee	VERB
ftr-406	1367	15	payments	payment	NOUN
ftr-406	1367	16	without	without	ADP
ftr-406	1367	17	regard	regard	NOUN
ftr-406	1367	18	to	to	ADP
ftr-406	1367	19	the	the	DET
ftr-406	1367	20	issues	issue	NOUN
ftr-406	1367	21	previously	previously	ADV
ftr-406	1367	22	discussed	discuss	VERB
ftr-406	1367	23	concerning	concern	VERB
ftr-406	1367	24	the	the	DET
ftr-406	1367	25	application	application	NOUN
ftr-406	1367	26	of	of	ADP
ftr-406	1367	27	section	section	NOUN
ftr-406	1367	28	707(c	707(c	PROPN
ftr-406	1367	29	)	)	PUNCT
ftr-406	1367	30	when	when	SCONJ
ftr-406	1367	31	a	a	DET
ftr-406	1367	32	payment	payment	NOUN
ftr-406	1367	33	is	be	AUX
ftr-406	1367	34	made	make	VERB
ftr-406	1367	35	to	to	ADP
ftr-406	1367	36	a	a	DET
ftr-406	1367	37	partner	partner	NOUN
ftr-406	1367	38	deemed	deem	VERB
ftr-406	1367	39	to	to	PART
ftr-406	1367	40	be	be	AUX
ftr-406	1367	41	acting	act	VERB
ftr-406	1367	42	in	in	ADP
ftr-406	1367	43	the	the	DET
ftr-406	1367	44	capacity	capacity	NOUN
ftr-406	1367	45	of	of	ADP
ftr-406	1367	46	a	a	DET
ftr-406	1367	47	partner	partner	NOUN
ftr-406	1367	48	.	.	PUNCT
ftr-406	1368	1	apparently	apparently	ADV
ftr-406	1368	2	,	,	PUNCT
ftr-406	1368	3	no	no	DET
ftr-406	1368	4	consideration	consideration	NOUN
ftr-406	1368	5	is	be	AUX
ftr-406	1368	6	to	to	PART
ftr-406	1368	7	be	be	AUX
ftr-406	1368	8	given	give	VERB
ftr-406	1368	9	to	to	ADP
ftr-406	1368	10	the	the	DET
ftr-406	1368	11	issue	issue	NOUN
ftr-406	1368	12	of	of	ADP
ftr-406	1368	13	risk	risk	NOUN
ftr-406	1368	14	as182	as182	PROPN
ftr-406	1368	15	to	to	ADP
ftr-406	1368	16	the	the	DET
ftr-406	1368	17	fact	fact	NOUN
ftr-406	1368	18	or	or	CCONJ
ftr-406	1368	19	the	the	DET
ftr-406	1368	20	amount	amount	NOUN
ftr-406	1368	21	of	of	ADP
ftr-406	1368	22	the	the	DET
ftr-406	1368	23	payment	payment	NOUN
ftr-406	1368	24	that	that	PRON
ftr-406	1368	25	is	be	AUX
ftr-406	1368	26	required	require	VERB
ftr-406	1368	27	for	for	ADP
ftr-406	1368	28	purposes	purpose	NOUN
ftr-406	1368	29	of	of	ADP
ftr-406	1368	30	section	section	NOUN
ftr-406	1368	31	707(c	707(c	PROPN
ftr-406	1368	32	)	)	PUNCT
ftr-406	1368	33	as	as	ADP
ftr-406	1368	34	a	a	DET
ftr-406	1368	35	result	result	NOUN
ftr-406	1368	36	of	of	ADP
ftr-406	1368	37	the	the	DET
ftr-406	1368	38	enactment	enactment	NOUN
ftr-406	1368	39	of	of	ADP
ftr-406	1368	40	section	section	NOUN
ftr-406	1368	41	707(a)(2	707(a)(2	NUM
ftr-406	1368	42	)	)	PUNCT
ftr-406	1368	43	.	.	PUNCT
ftr-406	1369	1	however	however	ADV
ftr-406	1369	2	,	,	PUNCT
ftr-406	1369	3	we	we	PRON
ftr-406	1369	4	do	do	AUX
ftr-406	1369	5	not	not	PART
ftr-406	1369	6	believe	believe	VERB
ftr-406	1369	7	that	that	SCONJ
ftr-406	1369	8	the	the	DET
ftr-406	1369	9	capacity	capacity	NOUN
ftr-406	1369	10	analysis	analysis	NOUN
ftr-406	1369	11	of	of	ADP
ftr-406	1369	12	section	section	NOUN
ftr-406	1369	13	707(a)(2	707(a)(2	NUM
ftr-406	1369	14	)	)	PUNCT
ftr-406	1369	15	should	should	AUX
ftr-406	1369	16	be	be	AUX
ftr-406	1369	17	ignored	ignore	VERB
ftr-406	1369	18	in	in	ADP
ftr-406	1369	19	the	the	DET
ftr-406	1369	20	context	context	NOUN
ftr-406	1369	21	of	of	ADP
ftr-406	1369	22	section	section	NOUN
ftr-406	1369	23	736(a	736(a	PROPN
ftr-406	1369	24	)	)	PUNCT
ftr-406	1369	25	,	,	PUNCT
ftr-406	1369	26	particularly	particularly	ADV
ftr-406	1369	27	when	when	SCONJ
ftr-406	1369	28	considering	consider	VERB
ftr-406	1369	29	the	the	DET
ftr-406	1369	30	treatment	treatment	NOUN
ftr-406	1369	31	of	of	ADP
ftr-406	1369	32	in	in	ADP
ftr-406	1369	33	-	-	PUNCT
ftr-406	1369	34	kind	kind	ADJ
ftr-406	1369	35	guaranteed	guarantee	VERB
ftr-406	1369	36	payments	payment	NOUN
ftr-406	1369	37	.	.	PUNCT
ftr-406	1370	1	although	although	SCONJ
ftr-406	1370	2	kahn	kahn	PROPN
ftr-406	1370	3	and	and	CCONJ
ftr-406	1370	4	cuenin	cuenin	PROPN
ftr-406	1370	5	do	do	AUX
ftr-406	1370	6	not	not	PART
ftr-406	1370	7	reiterate	reiterate	VERB
ftr-406	1370	8	the	the	DET
ftr-406	1370	9	point	point	NOUN
ftr-406	1370	10	that	that	PRON
ftr-406	1370	11	congress	congress	PROPN
ftr-406	1370	12	probably	probably	ADV
ftr-406	1370	13	gave	give	VERB
ftr-406	1370	14	little	little	ADJ
ftr-406	1370	15	,	,	PUNCT
ftr-406	1370	16	if	if	SCONJ
ftr-406	1370	17	any	any	PRON
ftr-406	1370	18	,	,	PUNCT
ftr-406	1370	19	thought	think	VERB
ftr-406	1370	20	to	to	ADP
ftr-406	1370	21	in	in	ADP
ftr-406	1370	22	-	-	PUNCT
ftr-406	1370	23	kind	kind	ADJ
ftr-406	1370	24	guaranteed	guarantee	VERB
ftr-406	1370	25	payments	payment	NOUN
ftr-406	1370	26	under	under	ADP
ftr-406	1370	27	section	section	NOUN
ftr-406	1370	28	707(c	707(c	PROPN
ftr-406	1370	29	)	)	PUNCT
ftr-406	1370	30	,	,	PUNCT
ftr-406	1370	31	we	we	PRON
ftr-406	1370	32	suggest	suggest	VERB
ftr-406	1370	33	that	that	SCONJ
ftr-406	1370	34	congress	congress	PROPN
ftr-406	1370	35	gave	give	VERB
ftr-406	1370	36	even	even	ADV
ftr-406	1370	37	less	less	ADJ
ftr-406	1370	38	thought	thought	NOUN
ftr-406	1370	39	(	(	PUNCT
ftr-406	1370	40	if	if	SCONJ
ftr-406	1370	41	that	that	PRON
ftr-406	1370	42	is	be	AUX
ftr-406	1370	43	possible	possible	ADJ
ftr-406	1370	44	)	)	PUNCT
ftr-406	1370	45	to	to	ADP
ftr-406	1370	46	in	in	ADP
ftr-406	1370	47	-	-	PUNCT
ftr-406	1370	48	kind	kind	ADJ
ftr-406	1370	49	guaranteed	guarantee	VERB
ftr-406	1370	50	payments	payment	NOUN
ftr-406	1370	51	in	in	ADP
ftr-406	1370	52	the	the	DET
ftr-406	1370	53	context	context	NOUN
ftr-406	1370	54	of	of	ADP
ftr-406	1370	55	section	section	NOUN
ftr-406	1370	56	736.183	736.183	NUM
ftr-406	1370	57	consequently	consequently	ADV
ftr-406	1370	58	,	,	PUNCT
ftr-406	1370	59	in	in	ADP
ftr-406	1370	60	attempting	attempt	VERB
ftr-406	1370	61	to	to	PART
ftr-406	1370	62	divine	divine	VERB
ftr-406	1370	63	“	"	PUNCT
ftr-406	1370	64	congressional	congressional	ADJ
ftr-406	1370	65	intent	intent	NOUN
ftr-406	1370	66	”	"	PUNCT
ftr-406	1370	67	regarding	regard	VERB
ftr-406	1370	68	the	the	DET
ftr-406	1370	69	proper	proper	ADJ
ftr-406	1370	70	treatment	treatment	NOUN
ftr-406	1370	71	of	of	ADP
ftr-406	1370	72	in	in	ADP
ftr-406	1370	73	-	-	PUNCT
ftr-406	1370	74	kind	kind	ADJ
ftr-406	1370	75	guaranteed	guarantee	VERB
ftr-406	1370	76	payments	payment	NOUN
ftr-406	1370	77	under	under	ADP
ftr-406	1370	78	section	section	NOUN
ftr-406	1370	79	736	736	NUM
ftr-406	1370	80	,	,	PUNCT
ftr-406	1370	81	we	we	PRON
ftr-406	1370	82	should	should	AUX
ftr-406	1370	83	not	not	PART
ftr-406	1370	84	disregard	disregard	VERB
ftr-406	1370	85	subsequent	subsequent	ADJ
ftr-406	1370	86	legislative	legislative	ADJ
ftr-406	1370	87	developments	development	NOUN
ftr-406	1370	88	under	under	ADP
ftr-406	1370	89	section	section	NOUN
ftr-406	1370	90	707	707	NUM
ftr-406	1370	91	.	.	PUNCT
ftr-406	1371	1	assuming	assume	VERB
ftr-406	1371	2	that	that	SCONJ
ftr-406	1371	3	a	a	DET
ftr-406	1371	4	“	"	PUNCT
ftr-406	1371	5	guaranteed	guarantee	VERB
ftr-406	1371	6	payment	payment	NOUN
ftr-406	1371	7	”	"	PUNCT
ftr-406	1371	8	under	under	ADP
ftr-406	1371	9	section	section	NOUN
ftr-406	1371	10	736(a)(2	736(a)(2	NUM
ftr-406	1371	11	)	)	PUNCT
ftr-406	1371	12	is184	is184	VERB
ftr-406	1371	13	402	402	NUM
ftr-406	1371	14	florida	florida	PROPN
ftr-406	1371	15	tax	tax	NOUN
ftr-406	1371	16	review	review	NOUN
ftr-406	1372	1	[	[	X
ftr-406	1372	2	v0l.7:6	v0l.7:6	NOUN
ftr-406	1372	3	to	to	ADP
ftr-406	1372	4	the	the	DET
ftr-406	1372	5	entrepreneurial	entrepreneurial	ADJ
ftr-406	1372	6	risk	risk	NOUN
ftr-406	1372	7	surrounding	surround	VERB
ftr-406	1372	8	the	the	DET
ftr-406	1372	9	allocation	allocation	NOUN
ftr-406	1372	10	and	and	CCONJ
ftr-406	1372	11	distribution	distribution	NOUN
ftr-406	1372	12	should	should	AUX
ftr-406	1372	13	be	be	AUX
ftr-406	1372	14	a	a	DET
ftr-406	1372	15	factor	factor	NOUN
ftr-406	1372	16	in	in	ADP
ftr-406	1372	17	determining	determine	VERB
ftr-406	1372	18	the	the	DET
ftr-406	1372	19	proper	proper	ADJ
ftr-406	1372	20	application	application	NOUN
ftr-406	1372	21	of	of	ADP
ftr-406	1372	22	§	§	PROPN
ftr-406	1372	23	736(a	736(a	PROPN
ftr-406	1372	24	)	)	PUNCT
ftr-406	1372	25	.	.	PUNCT
ftr-406	1373	1	185	185	NUM
ftr-406	1373	2	.	.	PUNCT
ftr-406	1374	1	see	see	VERB
ftr-406	1374	2	supra	supra	ADJ
ftr-406	1374	3	text	text	NOUN
ftr-406	1374	4	accompany	accompany	NOUN
ftr-406	1374	5	notes	note	VERB
ftr-406	1374	6	120	120	NUM
ftr-406	1374	7	-	-	SYM
ftr-406	1374	8	29	29	NUM
ftr-406	1374	9	and	and	CCONJ
ftr-406	1374	10	138	138	NUM
ftr-406	1374	11	-	-	SYM
ftr-406	1374	12	49	49	NUM
ftr-406	1374	13	.	.	PUNCT
ftr-406	1375	1	unfortunately	unfortunately	ADV
ftr-406	1375	2	,	,	PUNCT
ftr-406	1375	3	kahn	kahn	PROPN
ftr-406	1375	4	and	and	CCONJ
ftr-406	1375	5	cuenin	cuenin	PROPN
ftr-406	1375	6	provide	provide	VERB
ftr-406	1375	7	no	no	DET
ftr-406	1375	8	such	such	ADJ
ftr-406	1375	9	analysis	analysis	NOUN
ftr-406	1375	10	in	in	ADP
ftr-406	1375	11	this	this	DET
ftr-406	1375	12	portion	portion	NOUN
ftr-406	1375	13	of	of	ADP
ftr-406	1375	14	their	their	PRON
ftr-406	1375	15	article	article	NOUN
ftr-406	1375	16	.	.	PUNCT
ftr-406	1376	1	186	186	NUM
ftr-406	1376	2	.	.	PUNCT
ftr-406	1377	1	see	see	VERB
ftr-406	1377	2	supra	supra	ADJ
ftr-406	1377	3	text	text	NOUN
ftr-406	1377	4	accompanying	accompanying	ADJ
ftr-406	1377	5	notes	note	VERB
ftr-406	1377	6	120	120	NUM
ftr-406	1377	7	-	-	SYM
ftr-406	1377	8	23	23	NUM
ftr-406	1377	9	.	.	PUNCT
ftr-406	1378	1	the	the	DET
ftr-406	1378	2	only	only	ADJ
ftr-406	1378	3	modifications	modification	NOUN
ftr-406	1378	4	to	to	PART
ftr-406	1378	5	facilitate	facilitate	VERB
ftr-406	1378	6	the	the	DET
ftr-406	1378	7	analysis	analysis	NOUN
ftr-406	1378	8	of	of	ADP
ftr-406	1378	9	§	§	PROPN
ftr-406	1378	10	736	736	NUM
ftr-406	1378	11	are	be	AUX
ftr-406	1378	12	an	an	DET
ftr-406	1378	13	increase	increase	NOUN
ftr-406	1378	14	in	in	ADP
ftr-406	1378	15	the	the	DET
ftr-406	1378	16	fair	fair	ADJ
ftr-406	1378	17	market	market	NOUN
ftr-406	1378	18	value	value	NOUN
ftr-406	1378	19	of	of	ADP
ftr-406	1378	20	land	land	NOUN
ftr-406	1378	21	1	1	NUM
ftr-406	1378	22	from	from	ADP
ftr-406	1378	23	$	$	SYM
ftr-406	1378	24	25,000	25,000	NUM
ftr-406	1378	25	to	to	PART
ftr-406	1378	26	$	$	SYM
ftr-406	1378	27	35,000	35,000	NUM
ftr-406	1378	28	and	and	CCONJ
ftr-406	1378	29	a	a	DET
ftr-406	1378	30	reduction	reduction	NOUN
ftr-406	1378	31	in	in	ADP
ftr-406	1378	32	the	the	DET
ftr-406	1378	33	fair	fair	ADJ
ftr-406	1378	34	market	market	NOUN
ftr-406	1378	35	value	value	NOUN
ftr-406	1378	36	of	of	ADP
ftr-406	1378	37	land	land	NOUN
ftr-406	1378	38	2	2	NUM
ftr-406	1378	39	from	from	ADP
ftr-406	1378	40	$	$	SYM
ftr-406	1378	41	30,000	30,000	NUM
ftr-406	1378	42	to	to	PART
ftr-406	1378	43	$	$	SYM
ftr-406	1378	44	20,000	20,000	NUM
ftr-406	1378	45	.	.	PUNCT
ftr-406	1379	1	187	187	NUM
ftr-406	1379	2	.	.	PUNCT
ftr-406	1380	1	irc	irc	PROPN
ftr-406	1380	2	§	§	PROPN
ftr-406	1380	3	§	§	PROPN
ftr-406	1380	4	736(b)(1	736(b)(1	NOUN
ftr-406	1380	5	)	)	PUNCT
ftr-406	1380	6	and	and	CCONJ
ftr-406	1380	7	731(a)(1	731(a)(1	NUM
ftr-406	1380	8	)	)	PUNCT
ftr-406	1380	9	.	.	PUNCT
ftr-406	1381	1	limited	limit	VERB
ftr-406	1381	2	as	as	ADP
ftr-406	1381	3	to	to	AUX
ftr-406	1381	4	risk	risk	VERB
ftr-406	1381	5	,	,	PUNCT
ftr-406	1381	6	such	such	DET
ftr-406	1381	7	a	a	DET
ftr-406	1381	8	payment	payment	NOUN
ftr-406	1381	9	should	should	AUX
ftr-406	1381	10	presumably	presumably	ADV
ftr-406	1381	11	be	be	AUX
ftr-406	1381	12	treated	treat	VERB
ftr-406	1381	13	as	as	ADP
ftr-406	1381	14	a	a	DET
ftr-406	1381	15	payment	payment	NOUN
ftr-406	1381	16	to	to	ADP
ftr-406	1381	17	a	a	DET
ftr-406	1381	18	third	third	ADJ
ftr-406	1381	19	party	party	NOUN
ftr-406	1381	20	,	,	PUNCT
ftr-406	1381	21	requiring	require	VERB
ftr-406	1381	22	the	the	DET
ftr-406	1381	23	recognition	recognition	NOUN
ftr-406	1381	24	of	of	ADP
ftr-406	1381	25	gain	gain	NOUN
ftr-406	1381	26	or	or	CCONJ
ftr-406	1381	27	loss	loss	NOUN
ftr-406	1381	28	to	to	ADP
ftr-406	1381	29	the	the	DET
ftr-406	1381	30	transferor	transferor	NOUN
ftr-406	1381	31	partnership	partnership	NOUN
ftr-406	1381	32	.	.	PUNCT
ftr-406	1382	1	an	an	DET
ftr-406	1382	2	in	in	ADP
ftr-406	1382	3	-	-	PUNCT
ftr-406	1382	4	depth	depth	NOUN
ftr-406	1382	5	analysis	analysis	NOUN
ftr-406	1382	6	to	to	PART
ftr-406	1382	7	determine	determine	VERB
ftr-406	1382	8	the	the	DET
ftr-406	1382	9	proper	proper	ADJ
ftr-406	1382	10	treatment	treatment	NOUN
ftr-406	1382	11	of	of	ADP
ftr-406	1382	12	in	in	ADP
ftr-406	1382	13	-	-	PUNCT
ftr-406	1382	14	kind	kind	ADJ
ftr-406	1382	15	guaranteed	guarantee	VERB
ftr-406	1382	16	payments	payment	NOUN
ftr-406	1382	17	under	under	ADP
ftr-406	1382	18	section	section	NOUN
ftr-406	1382	19	736	736	NUM
ftr-406	1382	20	next	next	ADJ
ftr-406	1382	21	requires	require	VERB
ftr-406	1382	22	a	a	DET
ftr-406	1382	23	consideration	consideration	NOUN
ftr-406	1382	24	of	of	ADP
ftr-406	1382	25	hypothetical	hypothetical	ADJ
ftr-406	1382	26	situations	situation	NOUN
ftr-406	1382	27	and	and	CCONJ
ftr-406	1382	28	an	an	DET
ftr-406	1382	29	examination	examination	NOUN
ftr-406	1382	30	of	of	ADP
ftr-406	1382	31	the	the	DET
ftr-406	1382	32	bases	basis	NOUN
ftr-406	1382	33	and	and	CCONJ
ftr-406	1382	34	fair	fair	ADJ
ftr-406	1382	35	market	market	NOUN
ftr-406	1382	36	values	value	NOUN
ftr-406	1382	37	of	of	ADP
ftr-406	1382	38	the	the	DET
ftr-406	1382	39	partnership	partnership	NOUN
ftr-406	1382	40	’s	’s	PART
ftr-406	1382	41	assets	asset	NOUN
ftr-406	1382	42	and	and	CCONJ
ftr-406	1382	43	the	the	DET
ftr-406	1382	44	partners	partner	NOUN
ftr-406	1382	45	’	’	PART
ftr-406	1382	46	partnership	partnership	NOUN
ftr-406	1382	47	interests	interest	NOUN
ftr-406	1382	48	following	follow	VERB
ftr-406	1382	49	the	the	DET
ftr-406	1382	50	approach	approach	NOUN
ftr-406	1382	51	described	describe	VERB
ftr-406	1382	52	above	above	ADV
ftr-406	1382	53	.	.	PUNCT
ftr-406	1383	1	to	to	PART
ftr-406	1383	2	do	do	VERB
ftr-406	1383	3	so	so	ADV
ftr-406	1383	4	,	,	PUNCT
ftr-406	1383	5	let	let	VERB
ftr-406	1383	6	us	we	PRON
ftr-406	1383	7	again	again	ADV
ftr-406	1383	8	return	return	VERB
ftr-406	1383	9	to185	to185	NOUN
ftr-406	1383	10	the	the	DET
ftr-406	1383	11	example	example	NOUN
ftr-406	1383	12	posed	pose	VERB
ftr-406	1383	13	by	by	ADP
ftr-406	1383	14	kahn	kahn	PROPN
ftr-406	1383	15	and	and	CCONJ
ftr-406	1383	16	cuenin	cuenin	NOUN
ftr-406	1383	17	earlier	early	ADV
ftr-406	1383	18	in	in	ADP
ftr-406	1383	19	their	their	PRON
ftr-406	1383	20	article	article	NOUN
ftr-406	1383	21	and	and	CCONJ
ftr-406	1383	22	described	describe	VERB
ftr-406	1383	23	above	above	ADV
ftr-406	1383	24	,	,	PUNCT
ftr-406	1383	25	but	but	CCONJ
ftr-406	1383	26	this	this	DET
ftr-406	1383	27	time	time	NOUN
ftr-406	1383	28	with	with	ADP
ftr-406	1383	29	certain	certain	ADJ
ftr-406	1383	30	modifications	modification	NOUN
ftr-406	1383	31	to	to	PART
ftr-406	1383	32	facilitate	facilitate	VERB
ftr-406	1383	33	the	the	DET
ftr-406	1383	34	analysis	analysis	NOUN
ftr-406	1383	35	of	of	ADP
ftr-406	1383	36	section	section	NOUN
ftr-406	1383	37	736	736	NUM
ftr-406	1383	38	.	.	PUNCT
ftr-406	1384	1	p	p	X
ftr-406	1384	2	,	,	PUNCT
ftr-406	1384	3	a	a	DET
ftr-406	1384	4	general	general	ADJ
ftr-406	1384	5	partnership	partnership	NOUN
ftr-406	1384	6	,	,	PUNCT
ftr-406	1384	7	has	have	VERB
ftr-406	1384	8	three	three	NUM
ftr-406	1384	9	equal	equal	ADJ
ftr-406	1384	10	partners	partner	NOUN
ftr-406	1384	11	,	,	PUNCT
ftr-406	1384	12	a	a	DET
ftr-406	1384	13	,	,	PUNCT
ftr-406	1384	14	b	b	NOUN
ftr-406	1384	15	,	,	PUNCT
ftr-406	1384	16	and	and	CCONJ
ftr-406	1384	17	c.186	c.186	VERB
ftr-406	1384	18	in	in	ADP
ftr-406	1384	19	year	year	NOUN
ftr-406	1384	20	1	1	NUM
ftr-406	1384	21	,	,	PUNCT
ftr-406	1384	22	p	p	NOUN
ftr-406	1384	23	has	have	VERB
ftr-406	1384	24	neither	neither	CCONJ
ftr-406	1384	25	net	net	ADJ
ftr-406	1384	26	income	income	NOUN
ftr-406	1384	27	nor	nor	CCONJ
ftr-406	1384	28	net	net	ADJ
ftr-406	1384	29	loss	loss	NOUN
ftr-406	1384	30	.	.	PUNCT
ftr-406	1385	1	in	in	ADP
ftr-406	1385	2	addition	addition	NOUN
ftr-406	1385	3	,	,	PUNCT
ftr-406	1385	4	the	the	DET
ftr-406	1385	5	partnership	partnership	NOUN
ftr-406	1385	6	has	have	VERB
ftr-406	1385	7	no	no	DET
ftr-406	1385	8	liabilities	liability	NOUN
ftr-406	1385	9	.	.	PUNCT
ftr-406	1386	1	the	the	DET
ftr-406	1386	2	bases	basis	NOUN
ftr-406	1386	3	and	and	CCONJ
ftr-406	1386	4	fair	fair	ADJ
ftr-406	1386	5	market	market	NOUN
ftr-406	1386	6	values	value	NOUN
ftr-406	1386	7	of	of	ADP
ftr-406	1386	8	the	the	DET
ftr-406	1386	9	partnership	partnership	NOUN
ftr-406	1386	10	’s	’s	PART
ftr-406	1386	11	assets	asset	NOUN
ftr-406	1386	12	and	and	CCONJ
ftr-406	1386	13	the	the	DET
ftr-406	1386	14	partners	partner	NOUN
ftr-406	1386	15	’	’	PART
ftr-406	1386	16	partnership	partnership	NOUN
ftr-406	1386	17	interests	interest	NOUN
ftr-406	1386	18	are	be	AUX
ftr-406	1386	19	as	as	SCONJ
ftr-406	1386	20	provided	provide	VERB
ftr-406	1386	21	in	in	ADP
ftr-406	1386	22	figure	figure	NOUN
ftr-406	1386	23	1	1	NUM
ftr-406	1386	24	.	.	PUNCT
ftr-406	1387	1	figure	figure	NOUN
ftr-406	1387	2	1	1	NUM
ftr-406	1387	3	partnership	partnership	NOUN
ftr-406	1387	4	’s	’s	PART
ftr-406	1387	5	assets	asset	NOUN
ftr-406	1387	6	and	and	CCONJ
ftr-406	1387	7	partners	partner	NOUN
ftr-406	1387	8	’	'	PUNCT
ftr-406	1387	9	partnership	partnership	NOUN
ftr-406	1387	10	interests	interest	NOUN
ftr-406	1387	11	prior	prior	ADV
ftr-406	1387	12	to	to	ADP
ftr-406	1387	13	the	the	DET
ftr-406	1387	14	liquidating	liquidate	VERB
ftr-406	1387	15	distribution	distribution	NOUN
ftr-406	1387	16	assets	asset	NOUN
ftr-406	1387	17	partnership	partnership	NOUN
ftr-406	1387	18	interests	interest	NOUN
ftr-406	1387	19	ab	ab	PROPN
ftr-406	1387	20	fmv	fmv	PROPN
ftr-406	1387	21	ab	ab	PROPN
ftr-406	1387	22	fmv	fmv	PROPN
ftr-406	1387	23	cash	cash	VERB
ftr-406	1387	24	$	$	SYM
ftr-406	1387	25	35,000	35,000	NUM
ftr-406	1387	26	$	$	SYM
ftr-406	1387	27	35,000	35,000	NUM
ftr-406	1387	28	a	a	DET
ftr-406	1387	29	$	$	SYM
ftr-406	1387	30	20,000	20,000	NUM
ftr-406	1387	31	$	$	SYM
ftr-406	1387	32	30,000	30,000	NUM
ftr-406	1387	33	land	land	NOUN
ftr-406	1387	34	1	1	NUM
ftr-406	1387	35	$	$	SYM
ftr-406	1387	36	10,000	10,000	NUM
ftr-406	1387	37	$	$	SYM
ftr-406	1387	38	35,000	35,000	NUM
ftr-406	1387	39	b	b	NOUN
ftr-406	1387	40	$	$	SYM
ftr-406	1387	41	20,000	20,000	NUM
ftr-406	1387	42	$	$	SYM
ftr-406	1387	43	30,000	30,000	NUM
ftr-406	1387	44	land	land	NOUN
ftr-406	1387	45	2	2	NUM
ftr-406	1387	46	$	$	SYM
ftr-406	1387	47	15,000	15,000	NUM
ftr-406	1387	48	$	$	SYM
ftr-406	1387	49	20,000	20,000	NUM
ftr-406	1387	50	c	c	NOUN
ftr-406	1387	51	$	$	SYM
ftr-406	1387	52	20,000	20,000	NUM
ftr-406	1387	53	$	$	SYM
ftr-406	1387	54	30,000	30,000	NUM
ftr-406	1387	55	total	total	ADJ
ftr-406	1387	56	$	$	SYM
ftr-406	1387	57	60,000	60,000	NUM
ftr-406	1387	58	$	$	SYM
ftr-406	1387	59	90,000	90,000	NUM
ftr-406	1387	60	total	total	ADJ
ftr-406	1387	61	$	$	SYM
ftr-406	1387	62	60,000	60,000	NUM
ftr-406	1387	63	$	$	SYM
ftr-406	1387	64	90,000	90,000	NUM
ftr-406	1387	65	in	in	ADP
ftr-406	1387	66	this	this	DET
ftr-406	1387	67	situation	situation	NOUN
ftr-406	1387	68	,	,	PUNCT
ftr-406	1387	69	assume	assume	VERB
ftr-406	1387	70	that	that	SCONJ
ftr-406	1387	71	on	on	ADP
ftr-406	1387	72	december	december	PROPN
ftr-406	1387	73	31	31	NUM
ftr-406	1387	74	,	,	PUNCT
ftr-406	1387	75	year	year	NOUN
ftr-406	1387	76	1	1	NUM
ftr-406	1387	77	,	,	PUNCT
ftr-406	1387	78	p	p	NOUN
ftr-406	1387	79	transfers	transfer	NOUN
ftr-406	1387	80	$	$	SYM
ftr-406	1387	81	35,000	35,000	NUM
ftr-406	1387	82	to	to	ADP
ftr-406	1387	83	a	a	PRON
ftr-406	1387	84	in	in	ADP
ftr-406	1387	85	liquidation	liquidation	NOUN
ftr-406	1387	86	of	of	ADP
ftr-406	1387	87	a	a	DET
ftr-406	1387	88	’s	’s	NOUN
ftr-406	1387	89	partnership	partnership	NOUN
ftr-406	1387	90	interest	interest	NOUN
ftr-406	1387	91	,	,	PUNCT
ftr-406	1387	92	$	$	SYM
ftr-406	1387	93	5,000	5,000	NUM
ftr-406	1387	94	of	of	ADP
ftr-406	1387	95	which	which	PRON
ftr-406	1387	96	is	be	AUX
ftr-406	1387	97	attributable	attributable	ADJ
ftr-406	1387	98	to	to	ADP
ftr-406	1387	99	unspecified	unspecified	ADJ
ftr-406	1387	100	goodwill	goodwill	NOUN
ftr-406	1387	101	.	.	PUNCT
ftr-406	1388	1	section	section	NOUN
ftr-406	1388	2	736	736	NUM
ftr-406	1388	3	requires	require	VERB
ftr-406	1388	4	that	that	SCONJ
ftr-406	1388	5	the	the	DET
ftr-406	1388	6	$	$	SYM
ftr-406	1388	7	35,000	35,000	NUM
ftr-406	1388	8	distribution	distribution	NOUN
ftr-406	1388	9	be	be	AUX
ftr-406	1388	10	divided	divide	VERB
ftr-406	1388	11	between	between	ADP
ftr-406	1388	12	that	that	DET
ftr-406	1388	13	portion	portion	NOUN
ftr-406	1388	14	made	make	VERB
ftr-406	1388	15	in	in	ADP
ftr-406	1388	16	exchange	exchange	NOUN
ftr-406	1388	17	for	for	ADP
ftr-406	1388	18	a	a	DET
ftr-406	1388	19	’s	’s	ADJ
ftr-406	1388	20	interest	interest	NOUN
ftr-406	1388	21	in	in	ADP
ftr-406	1388	22	partnership	partnership	NOUN
ftr-406	1388	23	property	property	NOUN
ftr-406	1388	24	under	under	ADP
ftr-406	1388	25	section	section	NOUN
ftr-406	1388	26	736(b	736(b	PROPN
ftr-406	1388	27	)	)	PUNCT
ftr-406	1388	28	and	and	CCONJ
ftr-406	1388	29	that	that	DET
ftr-406	1388	30	portion	portion	NOUN
ftr-406	1388	31	paid	pay	VERB
ftr-406	1388	32	for	for	ADP
ftr-406	1388	33	unspecified	unspecified	ADJ
ftr-406	1388	34	goodwill	goodwill	NOUN
ftr-406	1388	35	of	of	ADP
ftr-406	1388	36	the	the	DET
ftr-406	1388	37	partnership	partnership	NOUN
ftr-406	1388	38	under	under	ADP
ftr-406	1388	39	section	section	NOUN
ftr-406	1388	40	736(a	736(a	PROPN
ftr-406	1388	41	)	)	PUNCT
ftr-406	1388	42	.	.	PUNCT
ftr-406	1389	1	consequently	consequently	ADV
ftr-406	1389	2	,	,	PUNCT
ftr-406	1389	3	$	$	SYM
ftr-406	1389	4	30,000	30,000	NUM
ftr-406	1389	5	of	of	ADP
ftr-406	1389	6	the	the	DET
ftr-406	1389	7	$	$	SYM
ftr-406	1389	8	35,000	35,000	NUM
ftr-406	1389	9	distribution	distribution	NOUN
ftr-406	1389	10	would	would	AUX
ftr-406	1389	11	result	result	VERB
ftr-406	1389	12	in	in	ADP
ftr-406	1389	13	capital	capital	NOUN
ftr-406	1389	14	gain	gain	NOUN
ftr-406	1389	15	to	to	ADP
ftr-406	1389	16	a	a	PRON
ftr-406	1389	17	of	of	ADP
ftr-406	1389	18	$	$	SYM
ftr-406	1389	19	10,000	10,000	NUM
ftr-406	1389	20	(	(	PUNCT
ftr-406	1389	21	$	$	SYM
ftr-406	1389	22	30,000	30,000	NUM
ftr-406	1389	23	minus	minus	ADP
ftr-406	1389	24	a	a	DET
ftr-406	1389	25	’s	’s	ADJ
ftr-406	1389	26	basis	basis	NOUN
ftr-406	1389	27	in	in	ADP
ftr-406	1389	28	his	his	PRON
ftr-406	1389	29	partnership	partnership	NOUN
ftr-406	1389	30	interest	interest	NOUN
ftr-406	1389	31	of	of	ADP
ftr-406	1389	32	$	$	SYM
ftr-406	1389	33	20,000).187	20,000).187	NUM
ftr-406	1389	34	section	section	NOUN
ftr-406	1389	35	736(a)(2	736(a)(2	NOUN
ftr-406	1389	36	)	)	PUNCT
ftr-406	1389	37	would	would	AUX
ftr-406	1389	38	apply	apply	VERB
ftr-406	1389	39	to	to	ADP
ftr-406	1389	40	the	the	DET
ftr-406	1389	41	remaining	remain	VERB
ftr-406	1389	42	$	$	SYM
ftr-406	1389	43	5,000	5,000	NUM
ftr-406	1389	44	distribution	distribution	NOUN
ftr-406	1389	45	,	,	PUNCT
ftr-406	1389	46	which	which	PRON
ftr-406	1389	47	2006	2006	NUM
ftr-406	1389	48	]	]	PUNCT
ftr-406	1389	49	the	the	DET
ftr-406	1389	50	lazarus	lazarus	PROPN
ftr-406	1389	51	effect	effect	VERB
ftr-406	1389	52	403	403	NUM
ftr-406	1389	53	188	188	NUM
ftr-406	1389	54	.	.	PUNCT
ftr-406	1390	1	irc	irc	PROPN
ftr-406	1390	2	§	§	PROPN
ftr-406	1390	3	734(b)(1)(a	734(b)(1)(a	PROPN
ftr-406	1390	4	)	)	PUNCT
ftr-406	1390	5	.	.	PUNCT
ftr-406	1391	1	a	a	DET
ftr-406	1391	2	basis	basis	NOUN
ftr-406	1391	3	adjustment	adjustment	NOUN
ftr-406	1391	4	under	under	ADP
ftr-406	1391	5	§	§	PROPN
ftr-406	1391	6	734	734	NUM
ftr-406	1391	7	is	be	AUX
ftr-406	1391	8	allocated	allocate	VERB
ftr-406	1391	9	among	among	ADP
ftr-406	1391	10	the	the	DET
ftr-406	1391	11	partnership	partnership	NOUN
ftr-406	1391	12	’s	’s	PART
ftr-406	1391	13	assets	asset	NOUN
ftr-406	1391	14	in	in	ADP
ftr-406	1391	15	accordance	accordance	NOUN
ftr-406	1391	16	with	with	ADP
ftr-406	1391	17	the	the	DET
ftr-406	1391	18	rules	rule	NOUN
ftr-406	1391	19	under	under	ADP
ftr-406	1391	20	§	§	PROPN
ftr-406	1391	21	755	755	NUM
ftr-406	1391	22	.	.	PUNCT
ftr-406	1392	1	the	the	DET
ftr-406	1392	2	regulations	regulation	NOUN
ftr-406	1392	3	under	under	ADP
ftr-406	1392	4	§	§	PROPN
ftr-406	1392	5	755	755	NUM
ftr-406	1392	6	provide	provide	VERB
ftr-406	1392	7	that	that	SCONJ
ftr-406	1392	8	a	a	DET
ftr-406	1392	9	basis	basis	NOUN
ftr-406	1392	10	adjustment	adjustment	NOUN
ftr-406	1392	11	resulting	result	VERB
ftr-406	1392	12	from	from	ADP
ftr-406	1392	13	gain	gain	NOUN
ftr-406	1392	14	recognized	recognize	VERB
ftr-406	1392	15	by	by	ADP
ftr-406	1392	16	a	a	DET
ftr-406	1392	17	withdrawing	withdraw	VERB
ftr-406	1392	18	partner	partner	NOUN
ftr-406	1392	19	under	under	ADP
ftr-406	1392	20	§	§	PROPN
ftr-406	1392	21	§	§	PROPN
ftr-406	1392	22	736(b)(1	736(b)(1	NOUN
ftr-406	1392	23	)	)	PUNCT
ftr-406	1392	24	and	and	CCONJ
ftr-406	1392	25	731(a)(1	731(a)(1	NUM
ftr-406	1392	26	)	)	PUNCT
ftr-406	1392	27	is	be	AUX
ftr-406	1392	28	allocated	allocate	VERB
ftr-406	1392	29	only	only	ADV
ftr-406	1392	30	to	to	ADP
ftr-406	1392	31	capital	capital	NOUN
ftr-406	1392	32	gain	gain	VERB
ftr-406	1392	33	property	property	NOUN
ftr-406	1392	34	.	.	PUNCT
ftr-406	1393	1	regs	regs	PROPN
ftr-406	1393	2	.	.	PUNCT
ftr-406	1394	1	§	§	PROPN
ftr-406	1394	2	1.755	1.755	NUM
ftr-406	1394	3	-	-	SYM
ftr-406	1394	4	1(c)(1)(ii	1(c)(1)(ii	NUM
ftr-406	1394	5	)	)	PUNCT
ftr-406	1394	6	.	.	PUNCT
ftr-406	1395	1	the	the	DET
ftr-406	1395	2	adjustment	adjustment	NOUN
ftr-406	1395	3	is	be	AUX
ftr-406	1395	4	then	then	ADV
ftr-406	1395	5	allocated	allocate	VERB
ftr-406	1395	6	among	among	ADP
ftr-406	1395	7	the	the	DET
ftr-406	1395	8	capital	capital	NOUN
ftr-406	1395	9	gain	gain	NOUN
ftr-406	1395	10	properties	property	NOUN
ftr-406	1395	11	in	in	ADP
ftr-406	1395	12	proportion	proportion	NOUN
ftr-406	1395	13	to	to	ADP
ftr-406	1395	14	their	their	PRON
ftr-406	1395	15	respective	respective	ADJ
ftr-406	1395	16	amounts	amount	NOUN
ftr-406	1395	17	of	of	ADP
ftr-406	1395	18	unrealized	unrealized	ADJ
ftr-406	1395	19	appreciation	appreciation	NOUN
ftr-406	1395	20	but	but	CCONJ
ftr-406	1395	21	only	only	ADV
ftr-406	1395	22	to	to	ADP
ftr-406	1395	23	the	the	DET
ftr-406	1395	24	extent	extent	NOUN
ftr-406	1395	25	of	of	ADP
ftr-406	1395	26	each	each	DET
ftr-406	1395	27	property	property	NOUN
ftr-406	1395	28	’s	’s	PART
ftr-406	1395	29	unrealized	unrealized	ADJ
ftr-406	1395	30	appreciation	appreciation	NOUN
ftr-406	1395	31	.	.	PUNCT
ftr-406	1396	1	regs	regs	PROPN
ftr-406	1396	2	.	.	PUNCT
ftr-406	1397	1	§	§	PROPN
ftr-406	1397	2	1.755	1.755	NUM
ftr-406	1397	3	-	-	SYM
ftr-406	1397	4	1(c)(2)(i	1(c)(2)(i	NUM
ftr-406	1397	5	)	)	PUNCT
ftr-406	1397	6	.	.	PUNCT
ftr-406	1398	1	assuming	assume	VERB
ftr-406	1398	2	that	that	SCONJ
ftr-406	1398	3	land	land	NOUN
ftr-406	1398	4	1	1	NUM
ftr-406	1398	5	and	and	CCONJ
ftr-406	1398	6	land	land	NOUN
ftr-406	1398	7	2	2	NUM
ftr-406	1398	8	in	in	ADP
ftr-406	1398	9	the	the	DET
ftr-406	1398	10	example	example	NOUN
ftr-406	1398	11	are	be	AUX
ftr-406	1398	12	capital	capital	NOUN
ftr-406	1398	13	assets	asset	NOUN
ftr-406	1398	14	,	,	PUNCT
ftr-406	1398	15	the	the	DET
ftr-406	1398	16	$	$	SYM
ftr-406	1398	17	10,000	10,000	NUM
ftr-406	1398	18	basis	basis	NOUN
ftr-406	1398	19	adjustment	adjustment	NOUN
ftr-406	1398	20	under	under	ADP
ftr-406	1398	21	§	§	PROPN
ftr-406	1398	22	734	734	NUM
ftr-406	1398	23	would	would	AUX
ftr-406	1398	24	be	be	AUX
ftr-406	1398	25	allocated	allocate	VERB
ftr-406	1398	26	$	$	SYM
ftr-406	1398	27	8,333	8,333	NUM
ftr-406	1398	28	to	to	PART
ftr-406	1398	29	land	land	NOUN
ftr-406	1398	30	1	1	NUM
ftr-406	1398	31	(	(	PUNCT
ftr-406	1398	32	$	$	SYM
ftr-406	1398	33	10,000	10,000	NUM
ftr-406	1398	34	basis	basis	NOUN
ftr-406	1398	35	adjustment	adjustment	NOUN
ftr-406	1398	36	times	time	NOUN
ftr-406	1398	37	(	(	PUNCT
ftr-406	1398	38	$	$	SYM
ftr-406	1398	39	25,000	25,000	NUM
ftr-406	1398	40	appreciation	appreciation	NOUN
ftr-406	1398	41	in	in	ADP
ftr-406	1398	42	land	land	NOUN
ftr-406	1398	43	1/$30,000	1/$30,000	NUM
ftr-406	1398	44	total	total	ADJ
ftr-406	1398	45	appreciation	appreciation	NOUN
ftr-406	1398	46	in	in	ADP
ftr-406	1398	47	lands	land	NOUN
ftr-406	1398	48	1	1	NUM
ftr-406	1398	49	and	and	CCONJ
ftr-406	1398	50	2	2	NUM
ftr-406	1398	51	)	)	PUNCT
ftr-406	1398	52	and	and	CCONJ
ftr-406	1398	53	$	$	SYM
ftr-406	1398	54	1,667	1,667	NUM
ftr-406	1398	55	to	to	PART
ftr-406	1398	56	land	land	NOUN
ftr-406	1398	57	2	2	NUM
ftr-406	1398	58	(	(	PUNCT
ftr-406	1398	59	$	$	SYM
ftr-406	1398	60	10,000	10,000	NUM
ftr-406	1398	61	basis	basis	NOUN
ftr-406	1398	62	adjustment	adjustment	NOUN
ftr-406	1398	63	times	time	NOUN
ftr-406	1398	64	(	(	PUNCT
ftr-406	1398	65	$	$	SYM
ftr-406	1398	66	5,000	5,000	NUM
ftr-406	1398	67	appreciation	appreciation	NOUN
ftr-406	1398	68	in	in	ADP
ftr-406	1398	69	land	land	NOUN
ftr-406	1398	70	2/$30,000	2/$30,000	NUM
ftr-406	1398	71	total	total	ADJ
ftr-406	1398	72	appreciation	appreciation	NOUN
ftr-406	1398	73	in	in	ADP
ftr-406	1398	74	lands	land	NOUN
ftr-406	1398	75	1	1	NUM
ftr-406	1398	76	and	and	CCONJ
ftr-406	1398	77	2	2	NUM
ftr-406	1398	78	)	)	PUNCT
ftr-406	1398	79	.	.	PUNCT
ftr-406	1399	1	see	see	VERB
ftr-406	1399	2	2	2	NUM
ftr-406	1399	3	willis	willi	NOUN
ftr-406	1399	4	,	,	PUNCT
ftr-406	1399	5	pennell	pennell	PROPN
ftr-406	1399	6	&	&	CCONJ
ftr-406	1399	7	postlewaite	postlewaite	PROPN
ftr-406	1399	8	,	,	PUNCT
ftr-406	1399	9	supra	supra	PROPN
ftr-406	1399	10	note	note	NOUN
ftr-406	1399	11	11	11	NUM
ftr-406	1399	12	,	,	PUNCT
ftr-406	1399	13	at	at	ADP
ftr-406	1399	14	¶	¶	PROPN
ftr-406	1399	15	13.05[8	13.05[8	NUM
ftr-406	1399	16	]	]	PUNCT
ftr-406	1399	17	.	.	PUNCT
ftr-406	1400	1	would	would	AUX
ftr-406	1400	2	be	be	AUX
ftr-406	1400	3	treated	treat	VERB
ftr-406	1400	4	as	as	ADP
ftr-406	1400	5	a	a	DET
ftr-406	1400	6	guaranteed	guarantee	VERB
ftr-406	1400	7	payment	payment	NOUN
ftr-406	1400	8	under	under	ADP
ftr-406	1400	9	section	section	NOUN
ftr-406	1400	10	707(c	707(c	PROPN
ftr-406	1400	11	)	)	PUNCT
ftr-406	1400	12	resulting	result	VERB
ftr-406	1400	13	in	in	ADP
ftr-406	1400	14	ordinary	ordinary	ADJ
ftr-406	1400	15	income	income	NOUN
ftr-406	1400	16	of	of	ADP
ftr-406	1400	17	$	$	SYM
ftr-406	1400	18	5,000	5,000	NUM
ftr-406	1400	19	to	to	PART
ftr-406	1400	20	a.	a.	VERB
ftr-406	1400	21	the	the	DET
ftr-406	1400	22	distribution	distribution	NOUN
ftr-406	1400	23	would	would	AUX
ftr-406	1400	24	result	result	VERB
ftr-406	1400	25	in	in	ADP
ftr-406	1400	26	$	$	SYM
ftr-406	1400	27	15,000	15,000	NUM
ftr-406	1400	28	of	of	ADP
ftr-406	1400	29	gain	gain	NOUN
ftr-406	1400	30	for	for	ADP
ftr-406	1400	31	a	a	DET
ftr-406	1400	32	,	,	PUNCT
ftr-406	1400	33	$	$	SYM
ftr-406	1400	34	10,000	10,000	NUM
ftr-406	1400	35	of	of	ADP
ftr-406	1400	36	capital	capital	NOUN
ftr-406	1400	37	gain	gain	NOUN
ftr-406	1400	38	and	and	CCONJ
ftr-406	1400	39	$	$	SYM
ftr-406	1400	40	5,000	5,000	NUM
ftr-406	1400	41	of	of	ADP
ftr-406	1400	42	ordinary	ordinary	ADJ
ftr-406	1400	43	income	income	NOUN
ftr-406	1400	44	.	.	PUNCT
ftr-406	1401	1	the	the	DET
ftr-406	1401	2	guaranteed	guarantee	VERB
ftr-406	1401	3	payment	payment	NOUN
ftr-406	1401	4	would	would	AUX
ftr-406	1401	5	also	also	ADV
ftr-406	1401	6	generate	generate	VERB
ftr-406	1401	7	a	a	DET
ftr-406	1401	8	$	$	SYM
ftr-406	1401	9	5,000	5,000	NUM
ftr-406	1401	10	deduction	deduction	NOUN
ftr-406	1401	11	for	for	ADP
ftr-406	1401	12	the	the	DET
ftr-406	1401	13	partnership	partnership	NOUN
ftr-406	1401	14	.	.	PUNCT
ftr-406	1402	1	the	the	DET
ftr-406	1402	2	$	$	SYM
ftr-406	1402	3	5,000	5,000	NUM
ftr-406	1402	4	deduction	deduction	NOUN
ftr-406	1402	5	would	would	AUX
ftr-406	1402	6	reduce	reduce	VERB
ftr-406	1402	7	the	the	DET
ftr-406	1402	8	remaining	remain	VERB
ftr-406	1402	9	partners	partner	NOUN
ftr-406	1402	10	’	'	PUNCT
ftr-406	1402	11	bases	basis	NOUN
ftr-406	1402	12	in	in	ADP
ftr-406	1402	13	their	their	PRON
ftr-406	1402	14	partnership	partnership	NOUN
ftr-406	1402	15	interests	interest	NOUN
ftr-406	1402	16	by	by	ADP
ftr-406	1402	17	$	$	SYM
ftr-406	1402	18	2,500	2,500	NUM
ftr-406	1402	19	.	.	PUNCT
ftr-406	1403	1	following	follow	VERB
ftr-406	1403	2	the	the	DET
ftr-406	1403	3	liquidating	liquidating	NOUN
ftr-406	1403	4	distribution	distribution	NOUN
ftr-406	1403	5	,	,	PUNCT
ftr-406	1403	6	the	the	DET
ftr-406	1403	7	bases	basis	NOUN
ftr-406	1403	8	and	and	CCONJ
ftr-406	1403	9	fair	fair	ADJ
ftr-406	1403	10	market	market	NOUN
ftr-406	1403	11	values	value	NOUN
ftr-406	1403	12	of	of	ADP
ftr-406	1403	13	the	the	DET
ftr-406	1403	14	partnership	partnership	NOUN
ftr-406	1403	15	’s	’s	PART
ftr-406	1403	16	assets	asset	NOUN
ftr-406	1403	17	and	and	CCONJ
ftr-406	1403	18	the	the	DET
ftr-406	1403	19	partners	partner	NOUN
ftr-406	1403	20	’	’	PART
ftr-406	1403	21	partnership	partnership	NOUN
ftr-406	1403	22	interests	interest	NOUN
ftr-406	1403	23	would	would	AUX
ftr-406	1403	24	be	be	AUX
ftr-406	1403	25	as	as	SCONJ
ftr-406	1403	26	provided	provide	VERB
ftr-406	1403	27	in	in	ADP
ftr-406	1403	28	figure	figure	NOUN
ftr-406	1403	29	2a	2a	NUM
ftr-406	1403	30	.	.	PUNCT
ftr-406	1404	1	figure	figure	NOUN
ftr-406	1404	2	2a	2a	PROPN
ftr-406	1404	3	partnership	partnership	PROPN
ftr-406	1404	4	’s	’s	PART
ftr-406	1404	5	assets	asset	NOUN
ftr-406	1404	6	and	and	CCONJ
ftr-406	1404	7	partners	partner	NOUN
ftr-406	1404	8	’	'	PUNCT
ftr-406	1404	9	partnership	partnership	NOUN
ftr-406	1404	10	interests	interest	NOUN
ftr-406	1404	11	following	follow	VERB
ftr-406	1404	12	the	the	DET
ftr-406	1404	13	liquidating	liquidate	VERB
ftr-406	1404	14	distribution	distribution	NOUN
ftr-406	1404	15	assets	asset	NOUN
ftr-406	1404	16	partnership	partnership	NOUN
ftr-406	1404	17	interests	interest	NOUN
ftr-406	1404	18	ab	ab	PROPN
ftr-406	1404	19	fmv	fmv	PROPN
ftr-406	1404	20	ab	ab	PROPN
ftr-406	1404	21	fmv	fmv	PROPN
ftr-406	1404	22	land	land	PROPN
ftr-406	1404	23	1	1	NUM
ftr-406	1404	24	$	$	SYM
ftr-406	1404	25	10,000	10,000	NUM
ftr-406	1404	26	$	$	SYM
ftr-406	1404	27	35,000	35,000	NUM
ftr-406	1404	28	b	b	NOUN
ftr-406	1404	29	$	$	SYM
ftr-406	1404	30	17,500	17,500	NUM
ftr-406	1404	31	$	$	SYM
ftr-406	1404	32	27,500	27,500	NUM
ftr-406	1404	33	land	land	NOUN
ftr-406	1404	34	2	2	NUM
ftr-406	1404	35	$	$	SYM
ftr-406	1404	36	15,000	15,000	NUM
ftr-406	1404	37	$	$	SYM
ftr-406	1404	38	20,000	20,000	NUM
ftr-406	1404	39	c	c	NOUN
ftr-406	1404	40	$	$	SYM
ftr-406	1404	41	17,500	17,500	NUM
ftr-406	1404	42	$	$	SYM
ftr-406	1404	43	27,500	27,500	NUM
ftr-406	1404	44	total	total	ADJ
ftr-406	1404	45	$	$	SYM
ftr-406	1404	46	25,000	25,000	NUM
ftr-406	1404	47	$	$	SYM
ftr-406	1404	48	55,000	55,000	NUM
ftr-406	1404	49	total	total	NOUN
ftr-406	1404	50	$	$	SYM
ftr-406	1404	51	35,000	35,000	NUM
ftr-406	1404	52	$	$	SYM
ftr-406	1404	53	55,000	55,000	NUM
ftr-406	1404	54	importantly	importantly	ADV
ftr-406	1404	55	,	,	PUNCT
ftr-406	1404	56	the	the	DET
ftr-406	1404	57	$	$	SYM
ftr-406	1404	58	10,000	10,000	NUM
ftr-406	1404	59	of	of	ADP
ftr-406	1404	60	gain	gain	NOUN
ftr-406	1404	61	previously	previously	ADV
ftr-406	1404	62	inherent	inherent	ADJ
ftr-406	1404	63	in	in	ADP
ftr-406	1404	64	each	each	DET
ftr-406	1404	65	partner	partner	NOUN
ftr-406	1404	66	’s	’s	PART
ftr-406	1404	67	partnership	partnership	NOUN
ftr-406	1404	68	interest	interest	NOUN
ftr-406	1404	69	has	have	AUX
ftr-406	1404	70	been	be	AUX
ftr-406	1404	71	preserved	preserve	VERB
ftr-406	1404	72	,	,	PUNCT
ftr-406	1404	73	but	but	CCONJ
ftr-406	1404	74	,	,	PUNCT
ftr-406	1404	75	as	as	SCONJ
ftr-406	1404	76	can	can	AUX
ftr-406	1404	77	be	be	AUX
ftr-406	1404	78	seen	see	VERB
ftr-406	1404	79	,	,	PUNCT
ftr-406	1404	80	the	the	DET
ftr-406	1404	81	liquidating	liquidating	NOUN
ftr-406	1404	82	distribution	distribution	NOUN
ftr-406	1404	83	has	have	AUX
ftr-406	1404	84	generated	generate	VERB
ftr-406	1404	85	a	a	DET
ftr-406	1404	86	mismatch	mismatch	NOUN
ftr-406	1404	87	between	between	ADP
ftr-406	1404	88	the	the	DET
ftr-406	1404	89	aggregate	aggregate	ADJ
ftr-406	1404	90	inside	inside	ADJ
ftr-406	1404	91	bases	basis	NOUN
ftr-406	1404	92	of	of	ADP
ftr-406	1404	93	the	the	DET
ftr-406	1404	94	partnership	partnership	NOUN
ftr-406	1404	95	’s	’s	PART
ftr-406	1404	96	assets	asset	NOUN
ftr-406	1404	97	and	and	CCONJ
ftr-406	1404	98	the	the	DET
ftr-406	1404	99	aggregate	aggregate	ADJ
ftr-406	1404	100	outside	outside	ADJ
ftr-406	1404	101	bases	basis	NOUN
ftr-406	1404	102	of	of	ADP
ftr-406	1404	103	the	the	DET
ftr-406	1404	104	partners	partner	NOUN
ftr-406	1404	105	’	’	PART
ftr-406	1404	106	partnership	partnership	NOUN
ftr-406	1404	107	interests	interest	NOUN
ftr-406	1404	108	.	.	PUNCT
ftr-406	1405	1	if	if	SCONJ
ftr-406	1405	2	p	p	PRON
ftr-406	1405	3	files	file	VERB
ftr-406	1405	4	a	a	DET
ftr-406	1405	5	timely	timely	ADJ
ftr-406	1405	6	election	election	NOUN
ftr-406	1405	7	under	under	ADP
ftr-406	1405	8	section	section	NOUN
ftr-406	1405	9	754	754	NUM
ftr-406	1405	10	,	,	PUNCT
ftr-406	1405	11	the	the	DET
ftr-406	1405	12	partnership	partnership	NOUN
ftr-406	1405	13	will	will	AUX
ftr-406	1405	14	be	be	AUX
ftr-406	1405	15	permitted	permit	VERB
ftr-406	1405	16	to	to	PART
ftr-406	1405	17	adjust	adjust	VERB
ftr-406	1405	18	the	the	DET
ftr-406	1405	19	basis	basis	NOUN
ftr-406	1405	20	of	of	ADP
ftr-406	1405	21	land	land	NOUN
ftr-406	1405	22	1	1	NUM
ftr-406	1405	23	and	and	CCONJ
ftr-406	1405	24	land	land	NOUN
ftr-406	1405	25	2	2	NUM
ftr-406	1405	26	by	by	ADP
ftr-406	1405	27	$	$	SYM
ftr-406	1405	28	10,000	10,000	NUM
ftr-406	1405	29	,	,	PUNCT
ftr-406	1405	30	the	the	DET
ftr-406	1405	31	amount	amount	NOUN
ftr-406	1405	32	of	of	ADP
ftr-406	1405	33	gain	gain	NOUN
ftr-406	1405	34	recognized	recognize	VERB
ftr-406	1405	35	by	by	ADP
ftr-406	1405	36	a	a	PRON
ftr-406	1405	37	that	that	PRON
ftr-406	1405	38	was	be	AUX
ftr-406	1405	39	attributable	attributable	ADJ
ftr-406	1405	40	to	to	ADP
ftr-406	1405	41	that	that	DET
ftr-406	1405	42	portion	portion	NOUN
ftr-406	1405	43	of	of	ADP
ftr-406	1405	44	the	the	DET
ftr-406	1405	45	distribution	distribution	NOUN
ftr-406	1405	46	made	make	VERB
ftr-406	1405	47	in	in	ADP
ftr-406	1405	48	exchange	exchange	NOUN
ftr-406	1405	49	for	for	ADP
ftr-406	1405	50	a	a	DET
ftr-406	1405	51	’s	’s	ADJ
ftr-406	1405	52	interest	interest	NOUN
ftr-406	1405	53	in	in	ADP
ftr-406	1405	54	partnership	partnership	NOUN
ftr-406	1405	55	property	property	NOUN
ftr-406	1405	56	under	under	ADP
ftr-406	1405	57	section	section	NOUN
ftr-406	1405	58	736(b	736(b	PROPN
ftr-406	1405	59	)	)	PUNCT
ftr-406	1405	60	.	.	PUNCT
ftr-406	1406	1	this	this	DET
ftr-406	1406	2	adjustment	adjustment	NOUN
ftr-406	1406	3	would	would	AUX
ftr-406	1406	4	re	re	VERB
ftr-406	1406	5	-	-	VERB
ftr-406	1406	6	establish	establish	VERB
ftr-406	1406	7	an188	an188	NOUN
ftr-406	1406	8	equivalence	equivalence	NOUN
ftr-406	1406	9	between	between	ADP
ftr-406	1406	10	the	the	DET
ftr-406	1406	11	aggregate	aggregate	ADJ
ftr-406	1406	12	inside	inside	ADJ
ftr-406	1406	13	bases	basis	NOUN
ftr-406	1406	14	of	of	ADP
ftr-406	1406	15	the	the	DET
ftr-406	1406	16	partnership	partnership	NOUN
ftr-406	1406	17	’s	’s	PART
ftr-406	1406	18	assets	asset	NOUN
ftr-406	1406	19	and	and	CCONJ
ftr-406	1406	20	the	the	DET
ftr-406	1406	21	aggregate	aggregate	ADJ
ftr-406	1406	22	outside	outside	ADJ
ftr-406	1406	23	bases	basis	NOUN
ftr-406	1406	24	of	of	ADP
ftr-406	1406	25	the	the	DET
ftr-406	1406	26	partners	partner	NOUN
ftr-406	1406	27	’	’	PART
ftr-406	1406	28	partnership	partnership	NOUN
ftr-406	1406	29	interests	interest	NOUN
ftr-406	1406	30	as	as	SCONJ
ftr-406	1406	31	shown	show	VERB
ftr-406	1406	32	in	in	ADP
ftr-406	1406	33	figure	figure	NOUN
ftr-406	1406	34	2b	2b	NOUN
ftr-406	1406	35	.	.	PUNCT
ftr-406	1407	1	404	404	NUM
ftr-406	1407	2	florida	florida	PROPN
ftr-406	1407	3	tax	tax	NOUN
ftr-406	1407	4	review	review	NOUN
ftr-406	1408	1	[	[	X
ftr-406	1408	2	v0l.7:6	v0l.7:6	NOUN
ftr-406	1408	3	189	189	NUM
ftr-406	1408	4	.	.	PUNCT
ftr-406	1409	1	irc	irc	PROPN
ftr-406	1409	2	§	§	PROPN
ftr-406	1409	3	732(b	732(b	PROPN
ftr-406	1409	4	)	)	PUNCT
ftr-406	1409	5	.	.	PUNCT
ftr-406	1410	1	figure	figure	NOUN
ftr-406	1410	2	2b	2b	PROPN
ftr-406	1410	3	partnership	partnership	PROPN
ftr-406	1410	4	’s	’s	PART
ftr-406	1410	5	assets	asset	NOUN
ftr-406	1410	6	and	and	CCONJ
ftr-406	1410	7	partners	partner	NOUN
ftr-406	1410	8	’	'	PUNCT
ftr-406	1410	9	partnership	partnership	NOUN
ftr-406	1410	10	interests	interest	NOUN
ftr-406	1410	11	following	follow	VERB
ftr-406	1410	12	the	the	DET
ftr-406	1410	13	liquidating	liquidating	NOUN
ftr-406	1410	14	distribution	distribution	NOUN
ftr-406	1410	15	and	and	CCONJ
ftr-406	1410	16	section	section	NOUN
ftr-406	1410	17	734	734	NUM
ftr-406	1410	18	adjustment	adjustment	NOUN
ftr-406	1410	19	assets	asset	NOUN
ftr-406	1410	20	partnership	partnership	NOUN
ftr-406	1410	21	interests	interest	NOUN
ftr-406	1411	1	ab	ab	PROPN
ftr-406	1411	2	fmv	fmv	PROPN
ftr-406	1411	3	ab	ab	PROPN
ftr-406	1411	4	fmv	fmv	PROPN
ftr-406	1411	5	land	land	PROPN
ftr-406	1411	6	1	1	NUM
ftr-406	1411	7	$	$	SYM
ftr-406	1411	8	18,333	18,333	NUM
ftr-406	1411	9	$	$	SYM
ftr-406	1411	10	35,000	35,000	NUM
ftr-406	1411	11	b	b	NOUN
ftr-406	1411	12	$	$	SYM
ftr-406	1411	13	17,500	17,500	NUM
ftr-406	1411	14	$	$	SYM
ftr-406	1411	15	27,500	27,500	NUM
ftr-406	1411	16	land	land	NOUN
ftr-406	1411	17	2	2	NUM
ftr-406	1411	18	$	$	SYM
ftr-406	1411	19	16,667	16,667	NUM
ftr-406	1411	20	$	$	SYM
ftr-406	1411	21	20,000	20,000	NUM
ftr-406	1411	22	c	c	NOUN
ftr-406	1411	23	$	$	SYM
ftr-406	1411	24	17,500	17,500	NUM
ftr-406	1411	25	$	$	SYM
ftr-406	1411	26	27,500	27,500	NUM
ftr-406	1411	27	total	total	ADJ
ftr-406	1411	28	$	$	SYM
ftr-406	1411	29	35,000	35,000	NUM
ftr-406	1411	30	$	$	SYM
ftr-406	1411	31	55,000	55,000	NUM
ftr-406	1411	32	total	total	NOUN
ftr-406	1411	33	$	$	SYM
ftr-406	1411	34	35,000	35,000	NUM
ftr-406	1411	35	$	$	SYM
ftr-406	1411	36	55,000	55,000	NUM
ftr-406	1411	37	instead	instead	ADV
ftr-406	1411	38	of	of	ADP
ftr-406	1411	39	a	a	DET
ftr-406	1411	40	$	$	SYM
ftr-406	1411	41	35,000	35,000	NUM
ftr-406	1411	42	cash	cash	NOUN
ftr-406	1411	43	distribution	distribution	NOUN
ftr-406	1411	44	to	to	ADP
ftr-406	1411	45	a	a	PRON
ftr-406	1411	46	in	in	ADP
ftr-406	1411	47	liquidation	liquidation	NOUN
ftr-406	1411	48	of	of	ADP
ftr-406	1411	49	his	his	PRON
ftr-406	1411	50	partnership	partnership	NOUN
ftr-406	1411	51	interest	interest	NOUN
ftr-406	1411	52	,	,	PUNCT
ftr-406	1411	53	assume	assume	VERB
ftr-406	1411	54	that	that	SCONJ
ftr-406	1411	55	p	p	NOUN
ftr-406	1411	56	transfers	transfer	NOUN
ftr-406	1411	57	land	land	NOUN
ftr-406	1411	58	1	1	NUM
ftr-406	1411	59	to	to	ADP
ftr-406	1411	60	a	a	PRON
ftr-406	1411	61	in	in	ADP
ftr-406	1411	62	liquidation	liquidation	NOUN
ftr-406	1411	63	of	of	ADP
ftr-406	1411	64	a	a	DET
ftr-406	1411	65	’s	’s	NOUN
ftr-406	1411	66	partnership	partnership	NOUN
ftr-406	1411	67	interest	interest	NOUN
ftr-406	1411	68	.	.	PUNCT
ftr-406	1412	1	section	section	NOUN
ftr-406	1412	2	736	736	NUM
ftr-406	1412	3	again	again	ADV
ftr-406	1412	4	requires	require	VERB
ftr-406	1412	5	that	that	SCONJ
ftr-406	1412	6	the	the	DET
ftr-406	1412	7	$	$	SYM
ftr-406	1412	8	35,000	35,000	NUM
ftr-406	1412	9	distribution	distribution	NOUN
ftr-406	1412	10	be	be	AUX
ftr-406	1412	11	divided	divide	VERB
ftr-406	1412	12	between	between	ADP
ftr-406	1412	13	that	that	DET
ftr-406	1412	14	portion	portion	NOUN
ftr-406	1412	15	made	make	VERB
ftr-406	1412	16	in	in	ADP
ftr-406	1412	17	exchange	exchange	NOUN
ftr-406	1412	18	for	for	ADP
ftr-406	1412	19	a	a	DET
ftr-406	1412	20	’s	’s	ADJ
ftr-406	1412	21	interest	interest	NOUN
ftr-406	1412	22	in	in	ADP
ftr-406	1412	23	partnership	partnership	NOUN
ftr-406	1412	24	property	property	NOUN
ftr-406	1412	25	under	under	ADP
ftr-406	1412	26	section	section	NOUN
ftr-406	1412	27	736(b	736(b	PROPN
ftr-406	1412	28	)	)	PUNCT
ftr-406	1412	29	and	and	CCONJ
ftr-406	1412	30	that	that	DET
ftr-406	1412	31	portion	portion	NOUN
ftr-406	1412	32	paid	pay	VERB
ftr-406	1412	33	for	for	ADP
ftr-406	1412	34	unspecified	unspecified	ADJ
ftr-406	1412	35	goodwill	goodwill	NOUN
ftr-406	1412	36	of	of	ADP
ftr-406	1412	37	the	the	DET
ftr-406	1412	38	partnership	partnership	NOUN
ftr-406	1412	39	under	under	ADP
ftr-406	1412	40	section	section	NOUN
ftr-406	1412	41	736(a	736(a	PROPN
ftr-406	1412	42	)	)	PUNCT
ftr-406	1412	43	.	.	PUNCT
ftr-406	1413	1	consequently	consequently	ADV
ftr-406	1413	2	,	,	PUNCT
ftr-406	1413	3	land	land	NOUN
ftr-406	1413	4	1	1	NUM
ftr-406	1413	5	would	would	AUX
ftr-406	1413	6	have	have	VERB
ftr-406	1413	7	to	to	PART
ftr-406	1413	8	be	be	AUX
ftr-406	1413	9	bifurcated	bifurcate	VERB
ftr-406	1413	10	between	between	ADP
ftr-406	1413	11	the	the	DET
ftr-406	1413	12	section	section	NOUN
ftr-406	1413	13	736(a	736(a	PROPN
ftr-406	1413	14	)	)	PUNCT
ftr-406	1413	15	and	and	CCONJ
ftr-406	1413	16	the	the	DET
ftr-406	1413	17	section	section	NOUN
ftr-406	1413	18	736(b	736(b	PROPN
ftr-406	1413	19	)	)	PUNCT
ftr-406	1413	20	portions	portion	NOUN
ftr-406	1413	21	of	of	ADP
ftr-406	1413	22	the	the	DET
ftr-406	1413	23	transaction	transaction	NOUN
ftr-406	1413	24	.	.	PUNCT
ftr-406	1414	1	a	a	PRON
ftr-406	1414	2	would	would	AUX
ftr-406	1414	3	receive	receive	VERB
ftr-406	1414	4	6/7ths	6/7th	NOUN
ftr-406	1414	5	of	of	ADP
ftr-406	1414	6	land	land	NOUN
ftr-406	1414	7	1	1	NUM
ftr-406	1414	8	(	(	PUNCT
ftr-406	1414	9	hereinafter	hereinafter	NOUN
ftr-406	1414	10	referred	refer	VERB
ftr-406	1414	11	to	to	ADP
ftr-406	1414	12	as	as	ADP
ftr-406	1414	13	“	"	PUNCT
ftr-406	1414	14	land	land	NOUN
ftr-406	1414	15	1a	1a	NOUN
ftr-406	1414	16	”	"	PUNCT
ftr-406	1414	17	)	)	PUNCT
ftr-406	1414	18	with	with	ADP
ftr-406	1414	19	a	a	DET
ftr-406	1414	20	fair	fair	ADJ
ftr-406	1414	21	market	market	NOUN
ftr-406	1414	22	value	value	NOUN
ftr-406	1414	23	of	of	ADP
ftr-406	1414	24	$	$	SYM
ftr-406	1414	25	30,000	30,000	NUM
ftr-406	1414	26	in	in	ADP
ftr-406	1414	27	exchange	exchange	NOUN
ftr-406	1414	28	for	for	ADP
ftr-406	1414	29	his	his	PRON
ftr-406	1414	30	interest	interest	NOUN
ftr-406	1414	31	in	in	ADP
ftr-406	1414	32	partnership	partnership	NOUN
ftr-406	1414	33	property	property	NOUN
ftr-406	1414	34	and	and	CCONJ
ftr-406	1414	35	would	would	AUX
ftr-406	1414	36	take	take	VERB
ftr-406	1414	37	a	a	DET
ftr-406	1414	38	basis	basis	NOUN
ftr-406	1414	39	in	in	ADP
ftr-406	1414	40	land	land	NOUN
ftr-406	1414	41	1a	1a	NOUN
ftr-406	1414	42	of	of	ADP
ftr-406	1414	43	$	$	SYM
ftr-406	1414	44	20,000	20,000	NUM
ftr-406	1414	45	,	,	PUNCT
ftr-406	1414	46	his	his	PRON
ftr-406	1414	47	basis	basis	NOUN
ftr-406	1414	48	in	in	ADP
ftr-406	1414	49	his	his	PRON
ftr-406	1414	50	partnership	partnership	NOUN
ftr-406	1414	51	interest	interest	NOUN
ftr-406	1414	52	.	.	PUNCT
ftr-406	1415	1	if	if	SCONJ
ftr-406	1415	2	a	a	DET
ftr-406	1415	3	subsequently189	subsequently189	PROPN
ftr-406	1415	4	disposes	dispose	VERB
ftr-406	1415	5	of	of	ADP
ftr-406	1415	6	this	this	DET
ftr-406	1415	7	portion	portion	NOUN
ftr-406	1415	8	of	of	ADP
ftr-406	1415	9	land	land	NOUN
ftr-406	1415	10	1a	1a	NOUN
ftr-406	1415	11	for	for	ADP
ftr-406	1415	12	$	$	SYM
ftr-406	1415	13	30,000	30,000	NUM
ftr-406	1415	14	,	,	PUNCT
ftr-406	1415	15	a	a	PRON
ftr-406	1415	16	will	will	AUX
ftr-406	1415	17	realize	realize	VERB
ftr-406	1415	18	and	and	CCONJ
ftr-406	1415	19	recognize	recognize	VERB
ftr-406	1415	20	$	$	SYM
ftr-406	1415	21	10,000	10,000	NUM
ftr-406	1415	22	of	of	ADP
ftr-406	1415	23	gain	gain	NOUN
ftr-406	1415	24	.	.	PUNCT
ftr-406	1416	1	section	section	NOUN
ftr-406	1416	2	736(a)(2	736(a)(2	NOUN
ftr-406	1416	3	)	)	PUNCT
ftr-406	1416	4	would	would	AUX
ftr-406	1416	5	apply	apply	VERB
ftr-406	1416	6	to	to	ADP
ftr-406	1416	7	the	the	DET
ftr-406	1416	8	remaining	remain	VERB
ftr-406	1416	9	1/7th	1/7th	NUM
ftr-406	1416	10	portion	portion	NOUN
ftr-406	1416	11	of	of	ADP
ftr-406	1416	12	land	land	NOUN
ftr-406	1416	13	1	1	NUM
ftr-406	1416	14	(	(	PUNCT
ftr-406	1416	15	hereinafter	hereinafter	NOUN
ftr-406	1416	16	referred	refer	VERB
ftr-406	1416	17	to	to	ADP
ftr-406	1416	18	as	as	ADP
ftr-406	1416	19	“	"	PUNCT
ftr-406	1416	20	land	land	NOUN
ftr-406	1416	21	1b	1b	NUM
ftr-406	1416	22	”	"	PUNCT
ftr-406	1416	23	)	)	PUNCT
ftr-406	1416	24	.	.	PUNCT
ftr-406	1417	1	land	land	NOUN
ftr-406	1417	2	1b	1b	PROPN
ftr-406	1417	3	would	would	AUX
ftr-406	1417	4	be	be	AUX
ftr-406	1417	5	treated	treat	VERB
ftr-406	1417	6	as	as	ADP
ftr-406	1417	7	a	a	DET
ftr-406	1417	8	guaranteed	guarantee	VERB
ftr-406	1417	9	payment	payment	NOUN
ftr-406	1417	10	under	under	ADP
ftr-406	1417	11	section	section	NOUN
ftr-406	1417	12	707(c	707(c	PROPN
ftr-406	1417	13	)	)	PUNCT
ftr-406	1417	14	,	,	PUNCT
ftr-406	1417	15	resulting	result	VERB
ftr-406	1417	16	in	in	ADP
ftr-406	1417	17	ordinary	ordinary	ADJ
ftr-406	1417	18	income	income	NOUN
ftr-406	1417	19	of	of	ADP
ftr-406	1417	20	$	$	SYM
ftr-406	1417	21	5,000	5,000	NUM
ftr-406	1417	22	to	to	PART
ftr-406	1417	23	a.	a.	VERB
ftr-406	1417	24	in	in	ADP
ftr-406	1417	25	this	this	DET
ftr-406	1417	26	case	case	NOUN
ftr-406	1417	27	,	,	PUNCT
ftr-406	1417	28	a	a	PRON
ftr-406	1417	29	would	would	AUX
ftr-406	1417	30	have	have	VERB
ftr-406	1417	31	income	income	NOUN
ftr-406	1417	32	of	of	ADP
ftr-406	1417	33	$	$	SYM
ftr-406	1417	34	5,000	5,000	NUM
ftr-406	1417	35	as	as	ADP
ftr-406	1417	36	a	a	DET
ftr-406	1417	37	result	result	NOUN
ftr-406	1417	38	of	of	ADP
ftr-406	1417	39	the	the	DET
ftr-406	1417	40	guaranteed	guarantee	VERB
ftr-406	1417	41	payment	payment	NOUN
ftr-406	1417	42	and	and	CCONJ
ftr-406	1417	43	$	$	SYM
ftr-406	1417	44	10,000	10,000	NUM
ftr-406	1417	45	of	of	ADP
ftr-406	1417	46	gain	gain	NOUN
ftr-406	1417	47	preserved	preserve	VERB
ftr-406	1417	48	in	in	ADP
ftr-406	1417	49	land	land	NOUN
ftr-406	1417	50	1a	1a	NOUN
ftr-406	1417	51	.	.	PUNCT
ftr-406	1418	1	because	because	SCONJ
ftr-406	1418	2	this	this	DET
ftr-406	1418	3	gain	gain	NOUN
ftr-406	1418	4	equals	equal	VERB
ftr-406	1418	5	that	that	SCONJ
ftr-406	1418	6	in	in	ADP
ftr-406	1418	7	the	the	DET
ftr-406	1418	8	prior	prior	ADJ
ftr-406	1418	9	example	example	NOUN
ftr-406	1418	10	involving	involve	VERB
ftr-406	1418	11	a	a	DET
ftr-406	1418	12	$	$	SYM
ftr-406	1418	13	35,000	35,000	NUM
ftr-406	1418	14	distribution	distribution	NOUN
ftr-406	1418	15	of	of	ADP
ftr-406	1418	16	cash	cash	NOUN
ftr-406	1418	17	,	,	PUNCT
ftr-406	1418	18	we	we	PRON
ftr-406	1418	19	would	would	AUX
ftr-406	1418	20	expect	expect	VERB
ftr-406	1418	21	that	that	SCONJ
ftr-406	1418	22	a	a	PRON
ftr-406	1418	23	takes	take	VERB
ftr-406	1418	24	a	a	DET
ftr-406	1418	25	basis	basis	NOUN
ftr-406	1418	26	in	in	ADP
ftr-406	1418	27	land	land	NOUN
ftr-406	1418	28	1b	1b	NUM
ftr-406	1418	29	equal	equal	ADJ
ftr-406	1418	30	to	to	ADP
ftr-406	1418	31	its	its	PRON
ftr-406	1418	32	fair	fair	ADJ
ftr-406	1418	33	market	market	NOUN
ftr-406	1418	34	value	value	NOUN
ftr-406	1418	35	of	of	ADP
ftr-406	1418	36	$	$	SYM
ftr-406	1418	37	5,000	5,000	NUM
ftr-406	1418	38	so	so	SCONJ
ftr-406	1418	39	that	that	SCONJ
ftr-406	1418	40	no	no	DET
ftr-406	1418	41	further	further	ADJ
ftr-406	1418	42	gain	gain	NOUN
ftr-406	1418	43	or	or	CCONJ
ftr-406	1418	44	loss	loss	NOUN
ftr-406	1418	45	would	would	AUX
ftr-406	1418	46	be	be	AUX
ftr-406	1418	47	realized	realize	VERB
ftr-406	1418	48	and	and	CCONJ
ftr-406	1418	49	recognized	recognize	VERB
ftr-406	1418	50	on	on	ADP
ftr-406	1418	51	a	a	DET
ftr-406	1418	52	subsequent	subsequent	ADJ
ftr-406	1418	53	disposition	disposition	NOUN
ftr-406	1418	54	of	of	ADP
ftr-406	1418	55	land	land	NOUN
ftr-406	1418	56	1b	1b	NUM
ftr-406	1418	57	for	for	ADP
ftr-406	1418	58	$	$	SYM
ftr-406	1418	59	5,000	5,000	NUM
ftr-406	1418	60	.	.	PUNCT
ftr-406	1419	1	a	a	DET
ftr-406	1419	2	fair	fair	ADJ
ftr-406	1419	3	market	market	NOUN
ftr-406	1419	4	basis	basis	NOUN
ftr-406	1419	5	in	in	ADP
ftr-406	1419	6	land	land	NOUN
ftr-406	1419	7	1b	1b	NUM
ftr-406	1419	8	is	be	AUX
ftr-406	1419	9	consistent	consistent	ADJ
ftr-406	1419	10	with	with	ADP
ftr-406	1419	11	both	both	CCONJ
ftr-406	1419	12	kahn	kahn	PROPN
ftr-406	1419	13	and	and	CCONJ
ftr-406	1419	14	cuenin	cuenin	PROPN
ftr-406	1419	15	’s	’s	PART
ftr-406	1419	16	proposed	propose	VERB
ftr-406	1419	17	treatment	treatment	NOUN
ftr-406	1419	18	of	of	ADP
ftr-406	1419	19	guaranteed	guarantee	VERB
ftr-406	1419	20	payments	payment	NOUN
ftr-406	1419	21	as	as	ADV
ftr-406	1419	22	well	well	ADV
ftr-406	1419	23	as	as	ADP
ftr-406	1419	24	an	an	DET
ftr-406	1419	25	entity	entity	NOUN
ftr-406	1419	26	approach	approach	NOUN
ftr-406	1419	27	to	to	ADP
ftr-406	1419	28	guaranteed	guarantee	VERB
ftr-406	1419	29	payments	payment	NOUN
ftr-406	1419	30	.	.	PUNCT
ftr-406	1420	1	like	like	ADP
ftr-406	1420	2	a	a	DET
ftr-406	1420	3	cash	cash	NOUN
ftr-406	1420	4	distribution	distribution	NOUN
ftr-406	1420	5	,	,	PUNCT
ftr-406	1420	6	the	the	DET
ftr-406	1420	7	guaranteed	guarantee	VERB
ftr-406	1420	8	payment	payment	NOUN
ftr-406	1420	9	would	would	AUX
ftr-406	1420	10	also	also	ADV
ftr-406	1420	11	generate	generate	VERB
ftr-406	1420	12	a	a	DET
ftr-406	1420	13	$	$	SYM
ftr-406	1420	14	5,000	5,000	NUM
ftr-406	1420	15	deduction	deduction	NOUN
ftr-406	1420	16	for	for	ADP
ftr-406	1420	17	the	the	DET
ftr-406	1420	18	partnership	partnership	NOUN
ftr-406	1420	19	.	.	PUNCT
ftr-406	1421	1	the	the	DET
ftr-406	1421	2	$	$	SYM
ftr-406	1421	3	5,000	5,000	NUM
ftr-406	1421	4	deduction	deduction	NOUN
ftr-406	1421	5	would	would	AUX
ftr-406	1421	6	reduce	reduce	VERB
ftr-406	1421	7	both	both	PRON
ftr-406	1421	8	of	of	ADP
ftr-406	1421	9	the	the	DET
ftr-406	1421	10	remaining	remain	VERB
ftr-406	1421	11	partners	partner	NOUN
ftr-406	1421	12	’	'	PUNCT
ftr-406	1421	13	bases	basis	NOUN
ftr-406	1421	14	in	in	ADP
ftr-406	1421	15	their	their	PRON
ftr-406	1421	16	partnership	partnership	NOUN
ftr-406	1421	17	interests	interest	NOUN
ftr-406	1421	18	by	by	ADP
ftr-406	1421	19	$	$	SYM
ftr-406	1421	20	2,500	2,500	NUM
ftr-406	1421	21	.	.	PUNCT
ftr-406	1422	1	the	the	DET
ftr-406	1422	2	interesting	interesting	ADJ
ftr-406	1422	3	question	question	NOUN
ftr-406	1422	4	,	,	PUNCT
ftr-406	1422	5	however	however	ADV
ftr-406	1422	6	,	,	PUNCT
ftr-406	1422	7	is	be	AUX
ftr-406	1422	8	the	the	DET
ftr-406	1422	9	effect	effect	NOUN
ftr-406	1422	10	on	on	ADP
ftr-406	1422	11	the	the	DET
ftr-406	1422	12	partnership	partnership	NOUN
ftr-406	1422	13	of	of	ADP
ftr-406	1422	14	the	the	DET
ftr-406	1422	15	$	$	SYM
ftr-406	1422	16	5,000	5,000	NUM
ftr-406	1422	17	guaranteed	guarantee	VERB
ftr-406	1422	18	payment	payment	NOUN
ftr-406	1422	19	in	in	ADP
ftr-406	1422	20	addition	addition	NOUN
ftr-406	1422	21	to	to	ADP
ftr-406	1422	22	the	the	DET
ftr-406	1422	23	$	$	SYM
ftr-406	1422	24	5,000	5,000	NUM
ftr-406	1422	25	deduction	deduction	NOUN
ftr-406	1422	26	.	.	PUNCT
ftr-406	1423	1	under	under	ADP
ftr-406	1423	2	kahn	kahn	PROPN
ftr-406	1423	3	and	and	CCONJ
ftr-406	1423	4	cuenin	cuenin	PROPN
ftr-406	1423	5	’s	’s	PART
ftr-406	1423	6	proposal	proposal	NOUN
ftr-406	1423	7	,	,	PUNCT
ftr-406	1423	8	p	p	PRON
ftr-406	1423	9	would	would	AUX
ftr-406	1423	10	not	not	PART
ftr-406	1423	11	recognize	recognize	VERB
ftr-406	1423	12	gain	gain	NOUN
ftr-406	1423	13	on	on	ADP
ftr-406	1423	14	the	the	DET
ftr-406	1423	15	transfer	transfer	NOUN
ftr-406	1423	16	.	.	PUNCT
ftr-406	1424	1	2006	2006	NUM
ftr-406	1424	2	]	]	PUNCT
ftr-406	1424	3	the	the	DET
ftr-406	1424	4	lazarus	lazarus	PROPN
ftr-406	1424	5	effect	effect	VERB
ftr-406	1424	6	405	405	NUM
ftr-406	1424	7	190	190	NUM
ftr-406	1424	8	.	.	PUNCT
ftr-406	1425	1	irc	irc	PROPN
ftr-406	1425	2	§	§	PROPN
ftr-406	1425	3	734(b)(2)(b	734(b)(2)(b	PROPN
ftr-406	1425	4	)	)	PUNCT
ftr-406	1425	5	.	.	PUNCT
ftr-406	1426	1	this	this	DET
ftr-406	1426	2	basis	basis	NOUN
ftr-406	1426	3	adjustment	adjustment	NOUN
ftr-406	1426	4	would	would	AUX
ftr-406	1426	5	be	be	AUX
ftr-406	1426	6	solely	solely	ADV
ftr-406	1426	7	allocable	allocable	ADJ
ftr-406	1426	8	to	to	ADP
ftr-406	1426	9	land	land	NOUN
ftr-406	1426	10	2	2	NUM
ftr-406	1426	11	.	.	PUNCT
ftr-406	1426	12	irc	irc	PROPN
ftr-406	1426	13	§	§	PROPN
ftr-406	1426	14	755	755	NUM
ftr-406	1426	15	;	;	PUNCT
ftr-406	1426	16	regs	reg	NOUN
ftr-406	1426	17	.	.	PUNCT
ftr-406	1427	1	§	§	PROPN
ftr-406	1427	2	§	§	PROPN
ftr-406	1427	3	1.755	1.755	NUM
ftr-406	1427	4	-	-	SYM
ftr-406	1427	5	1(c)(1)(i	1(c)(1)(i	NUM
ftr-406	1427	6	)	)	PUNCT
ftr-406	1427	7	and	and	CCONJ
ftr-406	1427	8	1.755	1.755	NUM
ftr-406	1427	9	-	-	SYM
ftr-406	1427	10	1(c)(2)(ii	1(c)(2)(ii	NUM
ftr-406	1427	11	)	)	PUNCT
ftr-406	1427	12	.	.	PUNCT
ftr-406	1428	1	following	follow	VERB
ftr-406	1428	2	the	the	DET
ftr-406	1428	3	liquidating	liquidating	NOUN
ftr-406	1428	4	distribution	distribution	NOUN
ftr-406	1428	5	,	,	PUNCT
ftr-406	1428	6	the	the	DET
ftr-406	1428	7	bases	basis	NOUN
ftr-406	1428	8	and	and	CCONJ
ftr-406	1428	9	fair	fair	ADJ
ftr-406	1428	10	market	market	NOUN
ftr-406	1428	11	values	value	NOUN
ftr-406	1428	12	of	of	ADP
ftr-406	1428	13	the	the	DET
ftr-406	1428	14	partnership	partnership	NOUN
ftr-406	1428	15	’s	’s	PART
ftr-406	1428	16	assets	asset	NOUN
ftr-406	1428	17	and	and	CCONJ
ftr-406	1428	18	the	the	DET
ftr-406	1428	19	partners	partner	NOUN
ftr-406	1428	20	’	’	PART
ftr-406	1428	21	partnership	partnership	NOUN
ftr-406	1428	22	interests	interest	NOUN
ftr-406	1428	23	are	be	AUX
ftr-406	1428	24	as	as	SCONJ
ftr-406	1428	25	provided	provide	VERB
ftr-406	1428	26	in	in	ADP
ftr-406	1428	27	figure	figure	NOUN
ftr-406	1428	28	3a	3a	NUM
ftr-406	1428	29	.	.	PUNCT
ftr-406	1429	1	figure	figure	NOUN
ftr-406	1429	2	3a	3a	PROPN
ftr-406	1429	3	partnership	partnership	PROPN
ftr-406	1429	4	’s	’s	PART
ftr-406	1429	5	assets	asset	NOUN
ftr-406	1429	6	and	and	CCONJ
ftr-406	1429	7	partners	partner	NOUN
ftr-406	1429	8	’	'	PUNCT
ftr-406	1429	9	partnership	partnership	NOUN
ftr-406	1429	10	interests	interest	NOUN
ftr-406	1429	11	following	follow	VERB
ftr-406	1429	12	the	the	DET
ftr-406	1429	13	liquidating	liquidate	VERB
ftr-406	1429	14	distribution	distribution	NOUN
ftr-406	1429	15	assets	asset	NOUN
ftr-406	1429	16	partnership	partnership	NOUN
ftr-406	1429	17	interests	interest	NOUN
ftr-406	1429	18	ab	ab	PROPN
ftr-406	1429	19	fmv	fmv	PROPN
ftr-406	1429	20	ab	ab	PROPN
ftr-406	1429	21	fmv	fmv	PROPN
ftr-406	1429	22	cash	cash	VERB
ftr-406	1429	23	$	$	SYM
ftr-406	1429	24	35,000	35,000	NUM
ftr-406	1429	25	$	$	SYM
ftr-406	1429	26	35,000	35,000	NUM
ftr-406	1429	27	b	b	NOUN
ftr-406	1429	28	$	$	SYM
ftr-406	1429	29	17,500	17,500	NUM
ftr-406	1429	30	$	$	SYM
ftr-406	1429	31	27,500	27,500	NUM
ftr-406	1429	32	land	land	NOUN
ftr-406	1429	33	2	2	NUM
ftr-406	1429	34	$	$	SYM
ftr-406	1429	35	15,000	15,000	NUM
ftr-406	1429	36	$	$	SYM
ftr-406	1429	37	20,000	20,000	NUM
ftr-406	1429	38	c	c	NOUN
ftr-406	1429	39	$	$	SYM
ftr-406	1429	40	17,500	17,500	NUM
ftr-406	1429	41	$	$	SYM
ftr-406	1429	42	27,500	27,500	NUM
ftr-406	1429	43	total	total	ADJ
ftr-406	1429	44	$	$	SYM
ftr-406	1429	45	50,000	50,000	NUM
ftr-406	1429	46	$	$	SYM
ftr-406	1429	47	55,000	55,000	NUM
ftr-406	1429	48	total	total	NOUN
ftr-406	1429	49	$	$	SYM
ftr-406	1429	50	35,000	35,000	NUM
ftr-406	1429	51	$	$	SYM
ftr-406	1429	52	55,000	55,000	NUM
ftr-406	1429	53	as	as	ADP
ftr-406	1429	54	in	in	ADP
ftr-406	1429	55	the	the	DET
ftr-406	1429	56	prior	prior	ADJ
ftr-406	1429	57	example	example	NOUN
ftr-406	1429	58	,	,	PUNCT
ftr-406	1429	59	the	the	DET
ftr-406	1429	60	$	$	SYM
ftr-406	1429	61	10,000	10,000	NUM
ftr-406	1429	62	of	of	ADP
ftr-406	1429	63	gain	gain	NOUN
ftr-406	1429	64	previously	previously	ADV
ftr-406	1429	65	inherent	inherent	ADJ
ftr-406	1429	66	in	in	ADP
ftr-406	1429	67	each	each	DET
ftr-406	1429	68	partner	partner	NOUN
ftr-406	1429	69	’s	’s	PART
ftr-406	1429	70	partnership	partnership	NOUN
ftr-406	1429	71	interest	interest	NOUN
ftr-406	1429	72	has	have	AUX
ftr-406	1429	73	been	be	AUX
ftr-406	1429	74	preserved	preserve	VERB
ftr-406	1429	75	,	,	PUNCT
ftr-406	1429	76	but	but	CCONJ
ftr-406	1429	77	,	,	PUNCT
ftr-406	1429	78	as	as	SCONJ
ftr-406	1429	79	can	can	AUX
ftr-406	1429	80	be	be	AUX
ftr-406	1429	81	seen	see	VERB
ftr-406	1429	82	,	,	PUNCT
ftr-406	1429	83	the	the	DET
ftr-406	1429	84	liquidating	liquidating	NOUN
ftr-406	1429	85	distribution	distribution	NOUN
ftr-406	1429	86	has	have	AUX
ftr-406	1429	87	generated	generate	VERB
ftr-406	1429	88	a	a	DET
ftr-406	1429	89	mismatch	mismatch	NOUN
ftr-406	1429	90	between	between	ADP
ftr-406	1429	91	the	the	DET
ftr-406	1429	92	aggregate	aggregate	ADJ
ftr-406	1429	93	inside	inside	ADJ
ftr-406	1429	94	bases	basis	NOUN
ftr-406	1429	95	of	of	ADP
ftr-406	1429	96	the	the	DET
ftr-406	1429	97	partnership	partnership	NOUN
ftr-406	1429	98	’s	’s	PART
ftr-406	1429	99	assets	asset	NOUN
ftr-406	1429	100	and	and	CCONJ
ftr-406	1429	101	the	the	DET
ftr-406	1429	102	aggregate	aggregate	ADJ
ftr-406	1429	103	outside	outside	ADJ
ftr-406	1429	104	bases	basis	NOUN
ftr-406	1429	105	of	of	ADP
ftr-406	1429	106	the	the	DET
ftr-406	1429	107	partners	partner	NOUN
ftr-406	1429	108	’	’	PART
ftr-406	1429	109	partnership	partnership	NOUN
ftr-406	1429	110	interests	interest	NOUN
ftr-406	1429	111	.	.	PUNCT
ftr-406	1430	1	if	if	SCONJ
ftr-406	1430	2	p	p	PRON
ftr-406	1430	3	filed	file	VERB
ftr-406	1430	4	a	a	DET
ftr-406	1430	5	timely	timely	ADJ
ftr-406	1430	6	election	election	NOUN
ftr-406	1430	7	under	under	ADP
ftr-406	1430	8	section	section	NOUN
ftr-406	1430	9	754	754	NUM
ftr-406	1430	10	,	,	PUNCT
ftr-406	1430	11	the	the	DET
ftr-406	1430	12	partnership	partnership	NOUN
ftr-406	1430	13	would	would	AUX
ftr-406	1430	14	be	be	AUX
ftr-406	1430	15	permitted	permit	VERB
ftr-406	1430	16	to	to	PART
ftr-406	1430	17	reduce	reduce	VERB
ftr-406	1430	18	the	the	DET
ftr-406	1430	19	basis	basis	NOUN
ftr-406	1430	20	of	of	ADP
ftr-406	1430	21	land	land	NOUN
ftr-406	1430	22	2	2	NUM
ftr-406	1430	23	by	by	ADP
ftr-406	1430	24	$	$	SYM
ftr-406	1430	25	11,429	11,429	NUM
ftr-406	1430	26	,	,	PUNCT
ftr-406	1430	27	the	the	DET
ftr-406	1430	28	difference	difference	NOUN
ftr-406	1430	29	between	between	ADP
ftr-406	1430	30	the	the	DET
ftr-406	1430	31	adjusted	adjusted	ADJ
ftr-406	1430	32	basis	basis	NOUN
ftr-406	1430	33	of	of	ADP
ftr-406	1430	34	land	land	NOUN
ftr-406	1430	35	1a	1a	NOUN
ftr-406	1430	36	in	in	ADP
ftr-406	1430	37	the	the	DET
ftr-406	1430	38	hands	hand	NOUN
ftr-406	1430	39	of	of	ADP
ftr-406	1430	40	the	the	DET
ftr-406	1430	41	partnership	partnership	NOUN
ftr-406	1430	42	(	(	PUNCT
ftr-406	1430	43	6/7th	6/7th	NUM
ftr-406	1430	44	of	of	ADP
ftr-406	1430	45	the	the	DET
ftr-406	1430	46	$	$	SYM
ftr-406	1430	47	10,000	10,000	NUM
ftr-406	1430	48	basis	basis	NOUN
ftr-406	1430	49	or	or	CCONJ
ftr-406	1430	50	$	$	SYM
ftr-406	1430	51	8,571	8,571	NUM
ftr-406	1430	52	)	)	PUNCT
ftr-406	1430	53	and	and	CCONJ
ftr-406	1430	54	the	the	DET
ftr-406	1430	55	adjusted	adjusted	ADJ
ftr-406	1430	56	basis	basis	NOUN
ftr-406	1430	57	of	of	ADP
ftr-406	1430	58	land	land	NOUN
ftr-406	1430	59	1a	1a	NOUN
ftr-406	1430	60	in	in	ADP
ftr-406	1430	61	the	the	DET
ftr-406	1430	62	hands	hand	NOUN
ftr-406	1430	63	of	of	ADP
ftr-406	1430	64	a	a	DET
ftr-406	1430	65	(	(	PUNCT
ftr-406	1430	66	$	$	SYM
ftr-406	1430	67	20,000	20,000	NUM
ftr-406	1430	68	)	)	PUNCT
ftr-406	1430	69	.	.	PUNCT
ftr-406	1431	1	unfortunately	unfortunately	ADV
ftr-406	1431	2	,	,	PUNCT
ftr-406	1431	3	this	this	DET
ftr-406	1431	4	adjustment	adjustment	NOUN
ftr-406	1431	5	alone190	alone190	PROPN
ftr-406	1431	6	would	would	AUX
ftr-406	1431	7	not	not	PART
ftr-406	1431	8	be	be	AUX
ftr-406	1431	9	sufficient	sufficient	ADJ
ftr-406	1431	10	to	to	PART
ftr-406	1431	11	re	re	VERB
ftr-406	1431	12	-	-	VERB
ftr-406	1431	13	establish	establish	VERB
ftr-406	1431	14	an	an	DET
ftr-406	1431	15	equivalence	equivalence	NOUN
ftr-406	1431	16	between	between	ADP
ftr-406	1431	17	the	the	DET
ftr-406	1431	18	aggregate	aggregate	ADJ
ftr-406	1431	19	inside	inside	ADJ
ftr-406	1431	20	bases	basis	NOUN
ftr-406	1431	21	of	of	ADP
ftr-406	1431	22	the	the	DET
ftr-406	1431	23	partnership	partnership	NOUN
ftr-406	1431	24	’s	’s	PART
ftr-406	1431	25	assets	asset	NOUN
ftr-406	1431	26	and	and	CCONJ
ftr-406	1431	27	the	the	DET
ftr-406	1431	28	aggregate	aggregate	ADJ
ftr-406	1431	29	outside	outside	ADJ
ftr-406	1431	30	bases	basis	NOUN
ftr-406	1431	31	of	of	ADP
ftr-406	1431	32	the	the	DET
ftr-406	1431	33	partners	partner	NOUN
ftr-406	1431	34	’	’	PART
ftr-406	1431	35	partnership	partnership	NOUN
ftr-406	1431	36	interests	interest	NOUN
ftr-406	1431	37	as	as	SCONJ
ftr-406	1431	38	shown	show	VERB
ftr-406	1431	39	in	in	ADP
ftr-406	1431	40	figure	figure	NOUN
ftr-406	1431	41	3b	3b	NUM
ftr-406	1431	42	.	.	PUNCT
ftr-406	1432	1	figure	figure	NOUN
ftr-406	1432	2	3b	3b	PROPN
ftr-406	1432	3	partnership	partnership	NOUN
ftr-406	1432	4	’s	’s	PART
ftr-406	1432	5	assets	asset	NOUN
ftr-406	1432	6	and	and	CCONJ
ftr-406	1432	7	partners	partner	NOUN
ftr-406	1432	8	’	'	PUNCT
ftr-406	1432	9	partnership	partnership	NOUN
ftr-406	1432	10	interests	interest	NOUN
ftr-406	1432	11	following	follow	VERB
ftr-406	1432	12	the	the	DET
ftr-406	1432	13	liquidating	liquidating	NOUN
ftr-406	1432	14	distribution	distribution	NOUN
ftr-406	1432	15	and	and	CCONJ
ftr-406	1432	16	section	section	NOUN
ftr-406	1432	17	734	734	NUM
ftr-406	1432	18	adjustment	adjustment	NOUN
ftr-406	1432	19	assets	asset	NOUN
ftr-406	1432	20	partnership	partnership	NOUN
ftr-406	1432	21	interests	interest	NOUN
ftr-406	1432	22	ab	ab	PROPN
ftr-406	1432	23	fmv	fmv	PROPN
ftr-406	1432	24	ab	ab	PROPN
ftr-406	1432	25	fmv	fmv	PROPN
ftr-406	1432	26	cash	cash	VERB
ftr-406	1432	27	$	$	SYM
ftr-406	1432	28	35,000	35,000	NUM
ftr-406	1432	29	$	$	SYM
ftr-406	1432	30	35,000	35,000	NUM
ftr-406	1432	31	b	b	NOUN
ftr-406	1432	32	$	$	SYM
ftr-406	1432	33	17,500	17,500	NUM
ftr-406	1432	34	$	$	SYM
ftr-406	1432	35	27,500	27,500	NUM
ftr-406	1432	36	land	land	NOUN
ftr-406	1432	37	2	2	NUM
ftr-406	1432	38	$	$	SYM
ftr-406	1432	39	3,571	3,571	NUM
ftr-406	1432	40	$	$	SYM
ftr-406	1432	41	20,000	20,000	NUM
ftr-406	1432	42	c	c	NOUN
ftr-406	1433	1	$	$	SYM
ftr-406	1433	2	17,500	17,500	NUM
ftr-406	1433	3	$	$	SYM
ftr-406	1433	4	27,500	27,500	NUM
ftr-406	1433	5	total	total	ADJ
ftr-406	1433	6	$	$	SYM
ftr-406	1433	7	38,571	38,571	NUM
ftr-406	1433	8	$	$	SYM
ftr-406	1433	9	55,000	55,000	NUM
ftr-406	1433	10	total	total	NOUN
ftr-406	1433	11	$	$	SYM
ftr-406	1433	12	35,000	35,000	NUM
ftr-406	1433	13	$	$	SYM
ftr-406	1433	14	55,000	55,000	NUM
ftr-406	1433	15	assume	assume	VERB
ftr-406	1433	16	,	,	PUNCT
ftr-406	1433	17	however	however	ADV
ftr-406	1433	18	,	,	PUNCT
ftr-406	1433	19	that	that	SCONJ
ftr-406	1433	20	the	the	DET
ftr-406	1433	21	partnership	partnership	NOUN
ftr-406	1433	22	is	be	AUX
ftr-406	1433	23	required	require	VERB
ftr-406	1433	24	to	to	PART
ftr-406	1433	25	recognize	recognize	VERB
ftr-406	1433	26	gain	gain	NOUN
ftr-406	1433	27	in	in	ADP
ftr-406	1433	28	connection	connection	NOUN
ftr-406	1433	29	with	with	ADP
ftr-406	1433	30	the	the	DET
ftr-406	1433	31	transfer	transfer	NOUN
ftr-406	1433	32	of	of	ADP
ftr-406	1433	33	land	land	NOUN
ftr-406	1433	34	1b	1b	NUM
ftr-406	1433	35	in	in	ADP
ftr-406	1433	36	satisfaction	satisfaction	NOUN
ftr-406	1433	37	of	of	ADP
ftr-406	1433	38	the	the	DET
ftr-406	1433	39	guaranteed	guarantee	VERB
ftr-406	1433	40	payment	payment	NOUN
ftr-406	1433	41	.	.	PUNCT
ftr-406	1434	1	in	in	ADP
ftr-406	1434	2	this	this	DET
ftr-406	1434	3	case	case	NOUN
ftr-406	1434	4	,	,	PUNCT
ftr-406	1434	5	the	the	DET
ftr-406	1434	6	amount	amount	NOUN
ftr-406	1434	7	of	of	ADP
ftr-406	1434	8	gain	gain	NOUN
ftr-406	1434	9	would	would	AUX
ftr-406	1434	10	be	be	AUX
ftr-406	1434	11	$	$	SYM
ftr-406	1434	12	3,571	3,571	NUM
ftr-406	1434	13	(	(	PUNCT
ftr-406	1434	14	$	$	SYM
ftr-406	1434	15	5,000	5,000	NUM
ftr-406	1434	16	fair	fair	ADJ
ftr-406	1434	17	406	406	NUM
ftr-406	1434	18	florida	florida	PROPN
ftr-406	1434	19	tax	tax	NOUN
ftr-406	1434	20	review	review	NOUN
ftr-406	1435	1	[	[	X
ftr-406	1435	2	v0l.7:6	v0l.7:6	NOUN
ftr-406	1435	3	191	191	NUM
ftr-406	1435	4	.	.	PUNCT
ftr-406	1436	1	irc	irc	PROPN
ftr-406	1436	2	§	§	PROPN
ftr-406	1436	3	734(b)(2)(b	734(b)(2)(b	PROPN
ftr-406	1436	4	)	)	PUNCT
ftr-406	1436	5	.	.	PUNCT
ftr-406	1437	1	this	this	DET
ftr-406	1437	2	basis	basis	NOUN
ftr-406	1437	3	adjustment	adjustment	NOUN
ftr-406	1437	4	would	would	AUX
ftr-406	1437	5	be	be	AUX
ftr-406	1437	6	solely	solely	ADV
ftr-406	1437	7	allocable	allocable	ADJ
ftr-406	1437	8	to	to	ADP
ftr-406	1437	9	land	land	NOUN
ftr-406	1437	10	2	2	NUM
ftr-406	1437	11	.	.	PUNCT
ftr-406	1437	12	irc	irc	PROPN
ftr-406	1437	13	§	§	PROPN
ftr-406	1437	14	755	755	NUM
ftr-406	1437	15	;	;	PUNCT
ftr-406	1437	16	regs	reg	NOUN
ftr-406	1437	17	.	.	PUNCT
ftr-406	1438	1	§	§	PROPN
ftr-406	1438	2	§	§	PROPN
ftr-406	1438	3	1.755	1.755	NUM
ftr-406	1438	4	-	-	SYM
ftr-406	1438	5	1(c)(1)(i	1(c)(1)(i	NUM
ftr-406	1438	6	)	)	PUNCT
ftr-406	1438	7	and	and	CCONJ
ftr-406	1438	8	1.755	1.755	NUM
ftr-406	1438	9	-	-	SYM
ftr-406	1438	10	1(c)(2)(ii	1(c)(2)(ii	NUM
ftr-406	1438	11	)	)	PUNCT
ftr-406	1438	12	.	.	PUNCT
ftr-406	1439	1	market	market	NOUN
ftr-406	1439	2	value	value	NOUN
ftr-406	1439	3	of	of	ADP
ftr-406	1439	4	land	land	NOUN
ftr-406	1439	5	1b	1b	NUM
ftr-406	1439	6	minus	minus	ADP
ftr-406	1439	7	its	its	PRON
ftr-406	1439	8	basis	basis	NOUN
ftr-406	1439	9	of	of	ADP
ftr-406	1439	10	$	$	SYM
ftr-406	1439	11	1,429	1,429	NUM
ftr-406	1439	12	(	(	PUNCT
ftr-406	1439	13	i.e.	i.e.	X
ftr-406	1439	14	,	,	PUNCT
ftr-406	1439	15	1/7th	1/7th	NUM
ftr-406	1439	16	of	of	ADP
ftr-406	1439	17	$	$	SYM
ftr-406	1439	18	10,000	10,000	NUM
ftr-406	1439	19	)	)	PUNCT
ftr-406	1439	20	)	)	PUNCT
ftr-406	1439	21	.	.	PUNCT
ftr-406	1440	1	the	the	DET
ftr-406	1440	2	gain	gain	NOUN
ftr-406	1440	3	would	would	AUX
ftr-406	1440	4	be	be	AUX
ftr-406	1440	5	divided	divide	VERB
ftr-406	1440	6	equally	equally	ADV
ftr-406	1440	7	between	between	ADP
ftr-406	1440	8	b	b	PROPN
ftr-406	1440	9	and	and	CCONJ
ftr-406	1440	10	c	c	PROPN
ftr-406	1440	11	(	(	PUNCT
ftr-406	1440	12	i.e.	i.e.	X
ftr-406	1440	13	,	,	PUNCT
ftr-406	1440	14	$	$	SYM
ftr-406	1440	15	1,785.50	1,785.50	NUM
ftr-406	1440	16	)	)	PUNCT
ftr-406	1440	17	and	and	CCONJ
ftr-406	1440	18	would	would	AUX
ftr-406	1440	19	result	result	VERB
ftr-406	1440	20	in	in	ADP
ftr-406	1440	21	an	an	DET
ftr-406	1440	22	increase	increase	NOUN
ftr-406	1440	23	in	in	ADP
ftr-406	1440	24	the	the	DET
ftr-406	1440	25	bases	basis	NOUN
ftr-406	1440	26	of	of	ADP
ftr-406	1440	27	their	their	PRON
ftr-406	1440	28	partnership	partnership	NOUN
ftr-406	1440	29	interests	interest	NOUN
ftr-406	1440	30	.	.	PUNCT
ftr-406	1441	1	consequently	consequently	ADV
ftr-406	1441	2	,	,	PUNCT
ftr-406	1441	3	the	the	DET
ftr-406	1441	4	bases	basis	NOUN
ftr-406	1441	5	of	of	ADP
ftr-406	1441	6	the	the	DET
ftr-406	1441	7	remaining	remain	VERB
ftr-406	1441	8	partners	partner	NOUN
ftr-406	1441	9	’	'	PUNCT
ftr-406	1441	10	partnership	partnership	NOUN
ftr-406	1441	11	interests	interest	NOUN
ftr-406	1441	12	would	would	AUX
ftr-406	1441	13	be	be	AUX
ftr-406	1441	14	adjusted	adjust	VERB
ftr-406	1441	15	for	for	ADP
ftr-406	1441	16	the	the	DET
ftr-406	1441	17	deduction	deduction	NOUN
ftr-406	1441	18	generated	generate	VERB
ftr-406	1441	19	by	by	ADP
ftr-406	1441	20	the	the	DET
ftr-406	1441	21	guaranteed	guarantee	VERB
ftr-406	1441	22	payment	payment	NOUN
ftr-406	1441	23	and	and	CCONJ
ftr-406	1441	24	for	for	SCONJ
ftr-406	1441	25	the	the	DET
ftr-406	1441	26	gain	gain	NOUN
ftr-406	1441	27	recognized	recognize	VERB
ftr-406	1441	28	.	.	PUNCT
ftr-406	1442	1	consequently	consequently	ADV
ftr-406	1442	2	,	,	PUNCT
ftr-406	1442	3	the	the	DET
ftr-406	1442	4	bases	basis	NOUN
ftr-406	1442	5	and	and	CCONJ
ftr-406	1442	6	fair	fair	ADJ
ftr-406	1442	7	market	market	NOUN
ftr-406	1442	8	values	value	NOUN
ftr-406	1442	9	of	of	ADP
ftr-406	1442	10	the	the	DET
ftr-406	1442	11	partnership	partnership	NOUN
ftr-406	1442	12	’s	’s	PART
ftr-406	1442	13	assets	asset	NOUN
ftr-406	1442	14	and	and	CCONJ
ftr-406	1442	15	the	the	DET
ftr-406	1442	16	partners	partner	NOUN
ftr-406	1442	17	’	’	PART
ftr-406	1442	18	partnership	partnership	NOUN
ftr-406	1442	19	interests	interest	NOUN
ftr-406	1442	20	would	would	AUX
ftr-406	1442	21	be	be	AUX
ftr-406	1442	22	as	as	SCONJ
ftr-406	1442	23	shown	show	VERB
ftr-406	1442	24	in	in	ADP
ftr-406	1442	25	figure	figure	NOUN
ftr-406	1442	26	4a	4a	NUM
ftr-406	1442	27	.	.	PUNCT
ftr-406	1443	1	figure	figure	NOUN
ftr-406	1443	2	4a	4a	PROPN
ftr-406	1443	3	partnership	partnership	PROPN
ftr-406	1443	4	’s	’s	PART
ftr-406	1443	5	assets	asset	NOUN
ftr-406	1443	6	and	and	CCONJ
ftr-406	1443	7	partners	partner	NOUN
ftr-406	1443	8	’	'	PUNCT
ftr-406	1443	9	partnership	partnership	NOUN
ftr-406	1443	10	interests	interest	NOUN
ftr-406	1443	11	following	follow	VERB
ftr-406	1443	12	the	the	DET
ftr-406	1443	13	liquidating	liquidate	VERB
ftr-406	1443	14	distribution	distribution	NOUN
ftr-406	1443	15	assets	asset	NOUN
ftr-406	1443	16	partnership	partnership	NOUN
ftr-406	1443	17	interests	interest	NOUN
ftr-406	1443	18	ab	ab	PROPN
ftr-406	1443	19	fmv	fmv	PROPN
ftr-406	1443	20	ab	ab	PROPN
ftr-406	1443	21	fmv	fmv	PROPN
ftr-406	1443	22	cash	cash	VERB
ftr-406	1443	23	$	$	SYM
ftr-406	1443	24	35,000	35,000	NUM
ftr-406	1443	25	$	$	SYM
ftr-406	1443	26	35,000	35,000	NUM
ftr-406	1443	27	b	b	X
ftr-406	1443	28	$	$	SYM
ftr-406	1443	29	19,285.50	19,285.50	NUM
ftr-406	1443	30	$	$	SYM
ftr-406	1443	31	27,500	27,500	NUM
ftr-406	1443	32	land	land	NOUN
ftr-406	1443	33	2	2	NUM
ftr-406	1443	34	$	$	SYM
ftr-406	1443	35	15,000	15,000	NUM
ftr-406	1443	36	$	$	SYM
ftr-406	1443	37	20,000	20,000	NUM
ftr-406	1443	38	c	c	NOUN
ftr-406	1443	39	$	$	SYM
ftr-406	1443	40	19,285.50	19,285.50	NUM
ftr-406	1443	41	$	$	SYM
ftr-406	1443	42	27,500	27,500	NUM
ftr-406	1443	43	total	total	ADJ
ftr-406	1443	44	$	$	SYM
ftr-406	1443	45	50,000	50,000	NUM
ftr-406	1443	46	$	$	SYM
ftr-406	1443	47	55,000	55,000	NUM
ftr-406	1443	48	total	total	NOUN
ftr-406	1443	49	$	$	SYM
ftr-406	1443	50	38,571.00	38,571.00	NUM
ftr-406	1443	51	$	$	SYM
ftr-406	1443	52	55,000	55,000	NUM
ftr-406	1443	53	in	in	ADP
ftr-406	1443	54	this	this	DET
ftr-406	1443	55	case	case	NOUN
ftr-406	1443	56	,	,	PUNCT
ftr-406	1443	57	the	the	DET
ftr-406	1443	58	proper	proper	ADJ
ftr-406	1443	59	amount	amount	NOUN
ftr-406	1443	60	of	of	ADP
ftr-406	1443	61	gain	gain	NOUN
ftr-406	1443	62	has	have	AUX
ftr-406	1443	63	been	be	AUX
ftr-406	1443	64	preserved	preserve	VERB
ftr-406	1443	65	in	in	ADP
ftr-406	1443	66	the	the	DET
ftr-406	1443	67	partner	partner	NOUN
ftr-406	1443	68	’s	’s	PART
ftr-406	1443	69	partnership	partnership	NOUN
ftr-406	1443	70	interests	interest	NOUN
ftr-406	1443	71	,	,	PUNCT
ftr-406	1443	72	$	$	SYM
ftr-406	1443	73	8,214.50	8,214.50	NUM
ftr-406	1443	74	(	(	PUNCT
ftr-406	1443	75	$	$	SYM
ftr-406	1443	76	27,500	27,500	NUM
ftr-406	1443	77	fair	fair	ADJ
ftr-406	1443	78	market	market	NOUN
ftr-406	1443	79	value	value	NOUN
ftr-406	1443	80	minus	minus	CCONJ
ftr-406	1443	81	$	$	SYM
ftr-406	1443	82	19,285.50	19,285.50	NUM
ftr-406	1443	83	adjusted	adjust	VERB
ftr-406	1443	84	basis	basis	NOUN
ftr-406	1443	85	)	)	PUNCT
ftr-406	1443	86	,	,	PUNCT
ftr-406	1443	87	which	which	PRON
ftr-406	1443	88	,	,	PUNCT
ftr-406	1443	89	with	with	ADP
ftr-406	1443	90	the	the	DET
ftr-406	1443	91	$	$	SYM
ftr-406	1443	92	1,785.50	1,785.50	NUM
ftr-406	1443	93	of	of	ADP
ftr-406	1443	94	gain	gain	NOUN
ftr-406	1443	95	recognized	recognize	VERB
ftr-406	1443	96	by	by	ADP
ftr-406	1443	97	each	each	DET
ftr-406	1443	98	partner	partner	NOUN
ftr-406	1443	99	on	on	ADP
ftr-406	1443	100	the	the	DET
ftr-406	1443	101	transfer	transfer	NOUN
ftr-406	1443	102	of	of	ADP
ftr-406	1443	103	land	land	NOUN
ftr-406	1443	104	1b	1b	NUM
ftr-406	1443	105	,	,	PUNCT
ftr-406	1443	106	results	result	VERB
ftr-406	1443	107	in	in	ADP
ftr-406	1443	108	a	a	DET
ftr-406	1443	109	total	total	ADJ
ftr-406	1443	110	gain	gain	NOUN
ftr-406	1443	111	of	of	ADP
ftr-406	1443	112	$	$	SYM
ftr-406	1443	113	10,000	10,000	NUM
ftr-406	1443	114	.	.	PUNCT
ftr-406	1444	1	this	this	PRON
ftr-406	1444	2	is	be	AUX
ftr-406	1444	3	the	the	DET
ftr-406	1444	4	same	same	ADJ
ftr-406	1444	5	amount	amount	NOUN
ftr-406	1444	6	that	that	PRON
ftr-406	1444	7	existed	exist	VERB
ftr-406	1444	8	for	for	ADP
ftr-406	1444	9	each	each	DET
ftr-406	1444	10	partner	partner	NOUN
ftr-406	1444	11	prior	prior	ADV
ftr-406	1444	12	to	to	ADP
ftr-406	1444	13	the	the	DET
ftr-406	1444	14	liquidating	liquidating	NOUN
ftr-406	1444	15	distribution	distribution	NOUN
ftr-406	1444	16	.	.	PUNCT
ftr-406	1445	1	unfortunately	unfortunately	ADV
ftr-406	1445	2	,	,	PUNCT
ftr-406	1445	3	the	the	DET
ftr-406	1445	4	liquidating	liquidating	NOUN
ftr-406	1445	5	distribution	distribution	NOUN
ftr-406	1445	6	again	again	ADV
ftr-406	1445	7	results	result	VERB
ftr-406	1445	8	in	in	ADP
ftr-406	1445	9	a	a	DET
ftr-406	1445	10	mismatch	mismatch	NOUN
ftr-406	1445	11	between	between	ADP
ftr-406	1445	12	the	the	DET
ftr-406	1445	13	aggregate	aggregate	ADJ
ftr-406	1445	14	inside	inside	ADJ
ftr-406	1445	15	bases	basis	NOUN
ftr-406	1445	16	of	of	ADP
ftr-406	1445	17	the	the	DET
ftr-406	1445	18	partnership	partnership	NOUN
ftr-406	1445	19	’s	’s	PART
ftr-406	1445	20	assets	asset	NOUN
ftr-406	1445	21	and	and	CCONJ
ftr-406	1445	22	the	the	DET
ftr-406	1445	23	aggregate	aggregate	ADJ
ftr-406	1445	24	outside	outside	ADJ
ftr-406	1445	25	bases	basis	NOUN
ftr-406	1445	26	of	of	ADP
ftr-406	1445	27	the	the	DET
ftr-406	1445	28	partners	partner	NOUN
ftr-406	1445	29	’	’	PART
ftr-406	1445	30	partnership	partnership	NOUN
ftr-406	1445	31	interests	interest	NOUN
ftr-406	1445	32	.	.	PUNCT
ftr-406	1446	1	however	however	ADV
ftr-406	1446	2	,	,	PUNCT
ftr-406	1446	3	if	if	SCONJ
ftr-406	1446	4	p	p	PRON
ftr-406	1446	5	filed	file	VERB
ftr-406	1446	6	a	a	DET
ftr-406	1446	7	timely	timely	ADJ
ftr-406	1446	8	election	election	NOUN
ftr-406	1446	9	under	under	ADP
ftr-406	1446	10	section	section	NOUN
ftr-406	1446	11	754	754	NUM
ftr-406	1446	12	in	in	ADP
ftr-406	1446	13	this	this	DET
ftr-406	1446	14	situation	situation	NOUN
ftr-406	1446	15	,	,	PUNCT
ftr-406	1446	16	the	the	DET
ftr-406	1446	17	partnership	partnership	NOUN
ftr-406	1446	18	would	would	AUX
ftr-406	1446	19	be	be	AUX
ftr-406	1446	20	permitted	permit	VERB
ftr-406	1446	21	to	to	PART
ftr-406	1446	22	reduce	reduce	VERB
ftr-406	1446	23	the	the	DET
ftr-406	1446	24	basis	basis	NOUN
ftr-406	1446	25	of	of	ADP
ftr-406	1446	26	land	land	NOUN
ftr-406	1446	27	2	2	NUM
ftr-406	1446	28	by	by	ADP
ftr-406	1446	29	$	$	SYM
ftr-406	1446	30	11,429	11,429	NUM
ftr-406	1446	31	,	,	PUNCT
ftr-406	1446	32	the	the	DET
ftr-406	1446	33	difference	difference	NOUN
ftr-406	1446	34	between	between	ADP
ftr-406	1446	35	the	the	DET
ftr-406	1446	36	adjusted	adjusted	ADJ
ftr-406	1446	37	basis	basis	NOUN
ftr-406	1446	38	of	of	ADP
ftr-406	1446	39	land	land	NOUN
ftr-406	1446	40	1a	1a	NOUN
ftr-406	1446	41	in	in	ADP
ftr-406	1446	42	the	the	DET
ftr-406	1446	43	hands	hand	NOUN
ftr-406	1446	44	of	of	ADP
ftr-406	1446	45	the	the	DET
ftr-406	1446	46	partnership	partnership	NOUN
ftr-406	1446	47	(	(	PUNCT
ftr-406	1446	48	6/7th	6/7th	NUM
ftr-406	1446	49	of	of	ADP
ftr-406	1446	50	the	the	DET
ftr-406	1446	51	$	$	SYM
ftr-406	1446	52	10,000	10,000	NUM
ftr-406	1446	53	basis	basis	NOUN
ftr-406	1446	54	or	or	CCONJ
ftr-406	1446	55	$	$	SYM
ftr-406	1446	56	8,571	8,571	NUM
ftr-406	1446	57	)	)	PUNCT
ftr-406	1446	58	and	and	CCONJ
ftr-406	1446	59	the	the	DET
ftr-406	1446	60	adjusted	adjusted	ADJ
ftr-406	1446	61	basis	basis	NOUN
ftr-406	1446	62	of	of	ADP
ftr-406	1446	63	land	land	NOUN
ftr-406	1446	64	1a	1a	NOUN
ftr-406	1446	65	in	in	ADP
ftr-406	1446	66	the	the	DET
ftr-406	1446	67	hands	hand	NOUN
ftr-406	1446	68	of	of	ADP
ftr-406	1446	69	a	a	DET
ftr-406	1446	70	(	(	PUNCT
ftr-406	1446	71	$	$	SYM
ftr-406	1446	72	20,000	20,000	NUM
ftr-406	1446	73	)	)	PUNCT
ftr-406	1446	74	.	.	PUNCT
ftr-406	1447	1	with	with	ADP
ftr-406	1447	2	such	such	DET
ftr-406	1447	3	an	an	DET
ftr-406	1447	4	adjustment	adjustment	NOUN
ftr-406	1447	5	,	,	PUNCT
ftr-406	1447	6	an	an	DET
ftr-406	1447	7	equivalence	equivalence	NOUN
ftr-406	1447	8	between191	between191	PROPN
ftr-406	1447	9	the	the	DET
ftr-406	1447	10	aggregate	aggregate	ADJ
ftr-406	1447	11	inside	inside	ADJ
ftr-406	1447	12	bases	basis	NOUN
ftr-406	1447	13	of	of	ADP
ftr-406	1447	14	the	the	DET
ftr-406	1447	15	partnership	partnership	NOUN
ftr-406	1447	16	’s	’s	PART
ftr-406	1447	17	assets	asset	NOUN
ftr-406	1447	18	and	and	CCONJ
ftr-406	1447	19	the	the	DET
ftr-406	1447	20	aggregate	aggregate	ADJ
ftr-406	1447	21	outside	outside	ADJ
ftr-406	1447	22	bases	basis	NOUN
ftr-406	1447	23	of	of	ADP
ftr-406	1447	24	the	the	DET
ftr-406	1447	25	partners	partner	NOUN
ftr-406	1447	26	’	'	PUNCT
ftr-406	1447	27	partnership	partnership	NOUN
ftr-406	1447	28	interests	interest	NOUN
ftr-406	1447	29	would	would	AUX
ftr-406	1447	30	be	be	AUX
ftr-406	1447	31	restored	restore	VERB
ftr-406	1447	32	as	as	SCONJ
ftr-406	1447	33	shown	show	VERB
ftr-406	1447	34	in	in	ADP
ftr-406	1447	35	figure	figure	NOUN
ftr-406	1447	36	4b	4b	PROPN
ftr-406	1447	37	.	.	PUNCT
ftr-406	1448	1	2006	2006	NUM
ftr-406	1448	2	]	]	PUNCT
ftr-406	1448	3	the	the	DET
ftr-406	1448	4	lazarus	lazarus	PROPN
ftr-406	1448	5	effect	effect	NOUN
ftr-406	1448	6	407	407	NUM
ftr-406	1448	7	192	192	NUM
ftr-406	1448	8	.	.	PUNCT
ftr-406	1449	1	referring	refer	VERB
ftr-406	1449	2	to	to	ADP
ftr-406	1449	3	subchapter	subchapter	NOUN
ftr-406	1449	4	k	k	PROPN
ftr-406	1449	5	,	,	PUNCT
ftr-406	1449	6	the	the	DET
ftr-406	1449	7	legislative	legislative	ADJ
ftr-406	1449	8	history	history	NOUN
ftr-406	1449	9	to	to	ADP
ftr-406	1449	10	the	the	DET
ftr-406	1449	11	1954	1954	NUM
ftr-406	1449	12	code	code	NOUN
ftr-406	1449	13	provided	provide	VERB
ftr-406	1449	14	that	that	SCONJ
ftr-406	1449	15	“	"	PUNCT
ftr-406	1449	16	[	[	X
ftr-406	1449	17	i]n	i]n	NOUN
ftr-406	1449	18	general	general	ADJ
ftr-406	1449	19	,	,	PUNCT
ftr-406	1449	20	the	the	DET
ftr-406	1449	21	proposed	propose	VERB
ftr-406	1449	22	statutory	statutory	ADJ
ftr-406	1449	23	treatment	treatment	NOUN
ftr-406	1449	24	retains	retain	VERB
ftr-406	1449	25	the	the	DET
ftr-406	1449	26	existing	exist	VERB
ftr-406	1449	27	scheme	scheme	NOUN
ftr-406	1449	28	of	of	ADP
ftr-406	1449	29	regarding	regard	VERB
ftr-406	1449	30	the	the	DET
ftr-406	1449	31	partnership	partnership	NOUN
ftr-406	1449	32	as	as	ADP
ftr-406	1449	33	merely	merely	ADV
ftr-406	1449	34	an	an	DET
ftr-406	1449	35	income	income	NOUN
ftr-406	1449	36	-	-	PUNCT
ftr-406	1449	37	reporting	reporting	NOUN
ftr-406	1449	38	,	,	PUNCT
ftr-406	1449	39	and	and	CCONJ
ftr-406	1449	40	not	not	PART
ftr-406	1449	41	a	a	DET
ftr-406	1449	42	taxable	taxable	ADJ
ftr-406	1449	43	,	,	PUNCT
ftr-406	1449	44	entity	entity	NOUN
ftr-406	1449	45	.	.	PUNCT
ftr-406	1449	46	”	"	PUNCT
ftr-406	1450	1	h.r	h.r	PROPN
ftr-406	1450	2	.	.	PROPN
ftr-406	1450	3	rep	rep	PROPN
ftr-406	1450	4	.	.	PROPN
ftr-406	1450	5	no	no	PROPN
ftr-406	1450	6	.	.	NOUN
ftr-406	1450	7	83	83	NUM
ftr-406	1450	8	-	-	SYM
ftr-406	1450	9	1337	1337	NUM
ftr-406	1450	10	,	,	PUNCT
ftr-406	1450	11	at	at	ADP
ftr-406	1450	12	65	65	NUM
ftr-406	1450	13	(	(	PUNCT
ftr-406	1450	14	1954	1954	NUM
ftr-406	1450	15	)	)	PUNCT
ftr-406	1450	16	)	)	PUNCT
ftr-406	1450	17	,	,	PUNCT
ftr-406	1450	18	reprinted	reprint	VERB
ftr-406	1450	19	in	in	ADP
ftr-406	1450	20	1954	1954	NUM
ftr-406	1450	21	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-406	1450	22	.	.	PUNCT
ftr-406	1450	23	4017	4017	NUM
ftr-406	1450	24	,	,	PUNCT
ftr-406	1450	25	4091	4091	NUM
ftr-406	1450	26	;	;	PUNCT
ftr-406	1450	27	s.	s.	PROPN
ftr-406	1450	28	rep	rep	PROPN
ftr-406	1450	29	.	.	PROPN
ftr-406	1451	1	no	no	PROPN
ftr-406	1451	2	.	.	NOUN
ftr-406	1452	1	83	83	NUM
ftr-406	1452	2	-	-	SYM
ftr-406	1452	3	1622	1622	NUM
ftr-406	1452	4	,	,	PUNCT
ftr-406	1452	5	at	at	ADP
ftr-406	1452	6	89	89	NUM
ftr-406	1452	7	(	(	PUNCT
ftr-406	1452	8	1954	1954	NUM
ftr-406	1452	9	)	)	PUNCT
ftr-406	1452	10	,	,	PUNCT
ftr-406	1452	11	reprinted	reprint	VERB
ftr-406	1452	12	in	in	ADP
ftr-406	1452	13	1954	1954	NUM
ftr-406	1452	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-406	1452	15	.	.	PUNCT
ftr-406	1452	16	4621	4621	NUM
ftr-406	1452	17	,	,	PUNCT
ftr-406	1452	18	4722	4722	NUM
ftr-406	1452	19	.	.	PUNCT
ftr-406	1453	1	in	in	ADP
ftr-406	1453	2	addition	addition	NOUN
ftr-406	1453	3	,	,	PUNCT
ftr-406	1453	4	the	the	DET
ftr-406	1453	5	house	house	PROPN
ftr-406	1453	6	conference	conference	PROPN
ftr-406	1453	7	committee	committee	PROPN
ftr-406	1453	8	report	report	NOUN
ftr-406	1453	9	stated	state	VERB
ftr-406	1453	10	:	:	PUNCT
ftr-406	1453	11	both	both	CCONJ
ftr-406	1453	12	the	the	DET
ftr-406	1453	13	house	house	NOUN
ftr-406	1453	14	provisions	provision	NOUN
ftr-406	1453	15	and	and	CCONJ
ftr-406	1453	16	the	the	DET
ftr-406	1453	17	senate	senate	PROPN
ftr-406	1453	18	amendment	amendment	PROPN
ftr-406	1453	19	provide	provide	VERB
ftr-406	1453	20	for	for	ADP
ftr-406	1453	21	the	the	DET
ftr-406	1453	22	use	use	NOUN
ftr-406	1453	23	of	of	ADP
ftr-406	1453	24	the	the	DET
ftr-406	1453	25	“	"	PUNCT
ftr-406	1453	26	entity	entity	NOUN
ftr-406	1453	27	”	"	PUNCT
ftr-406	1453	28	approach	approach	NOUN
ftr-406	1453	29	in	in	ADP
ftr-406	1453	30	the	the	DET
ftr-406	1453	31	treatment	treatment	NOUN
ftr-406	1453	32	of	of	ADP
ftr-406	1453	33	the	the	DET
ftr-406	1453	34	transactions	transaction	NOUN
ftr-406	1453	35	between	between	ADP
ftr-406	1453	36	a	a	DET
ftr-406	1453	37	partner	partner	NOUN
ftr-406	1453	38	and	and	CCONJ
ftr-406	1453	39	a	a	DET
ftr-406	1453	40	partnership	partnership	NOUN
ftr-406	1453	41	which	which	PRON
ftr-406	1453	42	are	be	AUX
ftr-406	1453	43	described	describe	VERB
ftr-406	1453	44	above	above	ADV
ftr-406	1453	45	.	.	PUNCT
ftr-406	1454	1	no	no	DET
ftr-406	1454	2	inference	inference	NOUN
ftr-406	1454	3	is	be	AUX
ftr-406	1454	4	intended	intend	VERB
ftr-406	1454	5	,	,	PUNCT
ftr-406	1454	6	however	however	ADV
ftr-406	1454	7	,	,	PUNCT
ftr-406	1454	8	that	that	SCONJ
ftr-406	1454	9	a	a	DET
ftr-406	1454	10	partnership	partnership	NOUN
ftr-406	1454	11	is	be	AUX
ftr-406	1454	12	to	to	PART
ftr-406	1454	13	be	be	AUX
ftr-406	1454	14	considered	consider	VERB
ftr-406	1454	15	as	as	ADP
ftr-406	1454	16	a	a	DET
ftr-406	1454	17	separate	separate	ADJ
ftr-406	1454	18	entity	entity	NOUN
ftr-406	1454	19	for	for	ADP
ftr-406	1454	20	the	the	DET
ftr-406	1454	21	purpose	purpose	NOUN
ftr-406	1454	22	of	of	ADP
ftr-406	1454	23	applying	apply	VERB
ftr-406	1454	24	other	other	ADJ
ftr-406	1454	25	provisions	provision	NOUN
ftr-406	1454	26	of	of	ADP
ftr-406	1454	27	the	the	DET
ftr-406	1454	28	internal	internal	ADJ
ftr-406	1454	29	revenue	revenue	NOUN
ftr-406	1454	30	laws	law	NOUN
ftr-406	1454	31	if	if	SCONJ
ftr-406	1454	32	the	the	DET
ftr-406	1454	33	concept	concept	NOUN
ftr-406	1454	34	of	of	ADP
ftr-406	1454	35	the	the	DET
ftr-406	1454	36	partnership	partnership	NOUN
ftr-406	1454	37	as	as	ADP
ftr-406	1454	38	a	a	DET
ftr-406	1454	39	collection	collection	NOUN
ftr-406	1454	40	of	of	ADP
ftr-406	1454	41	individuals	individual	NOUN
ftr-406	1454	42	is	be	AUX
ftr-406	1454	43	more	more	ADV
ftr-406	1454	44	appropriate	appropriate	ADJ
ftr-406	1454	45	for	for	ADP
ftr-406	1454	46	such	such	ADJ
ftr-406	1454	47	provisions	provision	NOUN
ftr-406	1454	48	.	.	PUNCT
ftr-406	1455	1	h.r	h.r	PROPN
ftr-406	1455	2	.	.	PROPN
ftr-406	1455	3	rep	rep	PROPN
ftr-406	1455	4	.	.	PROPN
ftr-406	1455	5	no	no	PROPN
ftr-406	1455	6	.	.	NOUN
ftr-406	1456	1	83	83	NUM
ftr-406	1456	2	-	-	SYM
ftr-406	1456	3	2543	2543	NUM
ftr-406	1456	4	,	,	PUNCT
ftr-406	1456	5	at	at	ADP
ftr-406	1456	6	59	59	NUM
ftr-406	1456	7	(	(	PUNCT
ftr-406	1456	8	1954	1954	NUM
ftr-406	1456	9	)	)	PUNCT
ftr-406	1456	10	,	,	PUNCT
ftr-406	1456	11	reprinted	reprint	VERB
ftr-406	1456	12	in	in	ADP
ftr-406	1456	13	1954	1954	NUM
ftr-406	1456	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-406	1456	15	5280	5280	NUM
ftr-406	1456	16	,	,	PUNCT
ftr-406	1456	17	5319	5319	NUM
ftr-406	1456	18	-	-	SYM
ftr-406	1456	19	20	20	NUM
ftr-406	1456	20	.	.	PUNCT
ftr-406	1457	1	see	see	AUX
ftr-406	1457	2	rev	rev	PROPN
ftr-406	1457	3	.	.	PROPN
ftr-406	1457	4	rul	rul	PROPN
ftr-406	1457	5	.	.	PUNCT
ftr-406	1457	6	89	89	NUM
ftr-406	1457	7	-	-	SYM
ftr-406	1457	8	85	85	NUM
ftr-406	1457	9	,	,	PUNCT
ftr-406	1457	10	1989	1989	NUM
ftr-406	1457	11	-	-	SYM
ftr-406	1457	12	2	2	NUM
ftr-406	1457	13	c.b	c.b	PROPN
ftr-406	1457	14	.	.	PROPN
ftr-406	1457	15	218	218	NUM
ftr-406	1457	16	(	(	PUNCT
ftr-406	1457	17	stating	state	VERB
ftr-406	1457	18	that	that	SCONJ
ftr-406	1457	19	“	"	PUNCT
ftr-406	1457	20	subchapter	subchapter	NOUN
ftr-406	1457	21	k	k	PROPN
ftr-406	1457	22	of	of	ADP
ftr-406	1457	23	the	the	DET
ftr-406	1457	24	code	code	NOUN
ftr-406	1457	25	is	be	AUX
ftr-406	1457	26	a	a	DET
ftr-406	1457	27	blend	blend	NOUN
ftr-406	1457	28	of	of	ADP
ftr-406	1457	29	the	the	DET
ftr-406	1457	30	‘	'	PUNCT
ftr-406	1457	31	aggregate	aggregate	ADJ
ftr-406	1457	32	’	'	PUNCT
ftr-406	1457	33	and	and	CCONJ
ftr-406	1457	34	‘	'	PUNCT
ftr-406	1457	35	entity	entity	NOUN
ftr-406	1457	36	’	'	PUNCT
ftr-406	1457	37	treatment	treatment	NOUN
ftr-406	1457	38	for	for	ADP
ftr-406	1457	39	partners	partner	NOUN
ftr-406	1457	40	and	and	CCONJ
ftr-406	1457	41	partnerships	partnership	NOUN
ftr-406	1457	42	”	"	PUNCT
ftr-406	1457	43	)	)	PUNCT
ftr-406	1457	44	.	.	PUNCT
ftr-406	1458	1	figure	figure	VERB
ftr-406	1458	2	4b	4b	PROPN
ftr-406	1458	3	partnership	partnership	PROPN
ftr-406	1458	4	’s	’s	PART
ftr-406	1458	5	assets	asset	NOUN
ftr-406	1458	6	and	and	CCONJ
ftr-406	1458	7	partners	partner	NOUN
ftr-406	1458	8	’	'	PUNCT
ftr-406	1458	9	partnership	partnership	NOUN
ftr-406	1458	10	interests	interest	NOUN
ftr-406	1458	11	following	follow	VERB
ftr-406	1458	12	the	the	DET
ftr-406	1458	13	liquidating	liquidating	NOUN
ftr-406	1458	14	distribution	distribution	NOUN
ftr-406	1458	15	and	and	CCONJ
ftr-406	1458	16	section	section	NOUN
ftr-406	1458	17	734	734	NUM
ftr-406	1458	18	adjustment	adjustment	NOUN
ftr-406	1458	19	assets	asset	NOUN
ftr-406	1458	20	partnership	partnership	NOUN
ftr-406	1458	21	interests	interest	NOUN
ftr-406	1458	22	ab	ab	PROPN
ftr-406	1458	23	fmv	fmv	PROPN
ftr-406	1458	24	ab	ab	PROPN
ftr-406	1458	25	fmv	fmv	PROPN
ftr-406	1458	26	cash	cash	VERB
ftr-406	1458	27	$	$	SYM
ftr-406	1458	28	35,000	35,000	NUM
ftr-406	1458	29	$	$	SYM
ftr-406	1458	30	35,000	35,000	NUM
ftr-406	1458	31	b	b	X
ftr-406	1458	32	$	$	SYM
ftr-406	1458	33	19,285.50	19,285.50	NUM
ftr-406	1458	34	$	$	SYM
ftr-406	1458	35	27,500	27,500	NUM
ftr-406	1458	36	land	land	NOUN
ftr-406	1458	37	2	2	NUM
ftr-406	1458	38	$	$	SYM
ftr-406	1458	39	3,571	3,571	NUM
ftr-406	1458	40	$	$	SYM
ftr-406	1458	41	20,000	20,000	NUM
ftr-406	1458	42	c	c	NOUN
ftr-406	1458	43	$	$	SYM
ftr-406	1458	44	19,285.50	19,285.50	NUM
ftr-406	1458	45	$	$	SYM
ftr-406	1458	46	27,500	27,500	NUM
ftr-406	1458	47	total	total	ADJ
ftr-406	1458	48	$	$	SYM
ftr-406	1458	49	38,571	38,571	NUM
ftr-406	1458	50	$	$	SYM
ftr-406	1458	51	55,000	55,000	NUM
ftr-406	1458	52	total	total	NOUN
ftr-406	1458	53	$	$	SYM
ftr-406	1458	54	38,571.00	38,571.00	NUM
ftr-406	1458	55	$	$	SYM
ftr-406	1458	56	55,000	55,000	NUM
ftr-406	1458	57	this	this	DET
ftr-406	1458	58	analysis	analysis	NOUN
ftr-406	1458	59	demonstrates	demonstrate	VERB
ftr-406	1458	60	that	that	SCONJ
ftr-406	1458	61	,	,	PUNCT
ftr-406	1458	62	if	if	SCONJ
ftr-406	1458	63	the	the	DET
ftr-406	1458	64	adjustment	adjustment	NOUN
ftr-406	1458	65	under	under	ADP
ftr-406	1458	66	section	section	NOUN
ftr-406	1458	67	734	734	NUM
ftr-406	1458	68	is	be	AUX
ftr-406	1458	69	to	to	PART
ftr-406	1458	70	achieve	achieve	VERB
ftr-406	1458	71	its	its	PRON
ftr-406	1458	72	objective	objective	NOUN
ftr-406	1458	73	of	of	ADP
ftr-406	1458	74	re	re	VERB
ftr-406	1458	75	-	-	VERB
ftr-406	1458	76	establishing	establish	VERB
ftr-406	1458	77	an	an	DET
ftr-406	1458	78	equivalence	equivalence	NOUN
ftr-406	1458	79	between	between	ADP
ftr-406	1458	80	the	the	DET
ftr-406	1458	81	aggregate	aggregate	ADJ
ftr-406	1458	82	inside	inside	ADJ
ftr-406	1458	83	bases	basis	NOUN
ftr-406	1458	84	of	of	ADP
ftr-406	1458	85	the	the	DET
ftr-406	1458	86	partnership	partnership	NOUN
ftr-406	1458	87	’s	’s	PART
ftr-406	1458	88	assets	asset	NOUN
ftr-406	1458	89	and	and	CCONJ
ftr-406	1458	90	the	the	DET
ftr-406	1458	91	aggregate	aggregate	ADJ
ftr-406	1458	92	outside	outside	ADJ
ftr-406	1458	93	bases	basis	NOUN
ftr-406	1458	94	of	of	ADP
ftr-406	1458	95	the	the	DET
ftr-406	1458	96	partners	partner	NOUN
ftr-406	1458	97	’	’	PART
ftr-406	1458	98	partnership	partnership	NOUN
ftr-406	1458	99	interests	interest	NOUN
ftr-406	1458	100	,	,	PUNCT
ftr-406	1458	101	it	it	PRON
ftr-406	1458	102	can	can	AUX
ftr-406	1458	103	only	only	ADV
ftr-406	1458	104	do	do	VERB
ftr-406	1458	105	so	so	ADV
ftr-406	1458	106	if	if	SCONJ
ftr-406	1458	107	the	the	DET
ftr-406	1458	108	transfer	transfer	NOUN
ftr-406	1458	109	of	of	ADP
ftr-406	1458	110	an	an	DET
ftr-406	1458	111	in	in	ADP
ftr-406	1458	112	-	-	PUNCT
ftr-406	1458	113	kind	kind	NOUN
ftr-406	1458	114	guaranteed	guarantee	VERB
ftr-406	1458	115	payment	payment	NOUN
ftr-406	1458	116	under	under	ADP
ftr-406	1458	117	section	section	NOUN
ftr-406	1458	118	736(a)(2	736(a)(2	NUM
ftr-406	1458	119	)	)	PUNCT
ftr-406	1458	120	results	result	NOUN
ftr-406	1458	121	in	in	ADP
ftr-406	1458	122	gain	gain	NOUN
ftr-406	1458	123	or	or	CCONJ
ftr-406	1458	124	loss	loss	NOUN
ftr-406	1458	125	recognition	recognition	NOUN
ftr-406	1458	126	by	by	ADP
ftr-406	1458	127	the	the	DET
ftr-406	1458	128	transferor	transferor	NOUN
ftr-406	1458	129	partnership	partnership	NOUN
ftr-406	1458	130	.	.	PUNCT
ftr-406	1459	1	thus	thus	ADV
ftr-406	1459	2	,	,	PUNCT
ftr-406	1459	3	a	a	DET
ftr-406	1459	4	strong	strong	ADJ
ftr-406	1459	5	argument	argument	NOUN
ftr-406	1459	6	can	can	AUX
ftr-406	1459	7	be	be	AUX
ftr-406	1459	8	made	make	VERB
ftr-406	1459	9	that	that	SCONJ
ftr-406	1459	10	the	the	DET
ftr-406	1459	11	policy	policy	NOUN
ftr-406	1459	12	goals	goal	NOUN
ftr-406	1459	13	and	and	CCONJ
ftr-406	1459	14	structure	structure	NOUN
ftr-406	1459	15	of	of	ADP
ftr-406	1459	16	subchapter	subchapter	NOUN
ftr-406	1459	17	k	k	PROPN
ftr-406	1459	18	are	be	AUX
ftr-406	1459	19	best	well	ADV
ftr-406	1459	20	implemented	implement	VERB
ftr-406	1459	21	if	if	SCONJ
ftr-406	1459	22	the	the	DET
ftr-406	1459	23	partnership	partnership	NOUN
ftr-406	1459	24	is	be	AUX
ftr-406	1459	25	required	require	VERB
ftr-406	1459	26	to	to	PART
ftr-406	1459	27	recognize	recognize	VERB
ftr-406	1459	28	gain	gain	NOUN
ftr-406	1459	29	or	or	CCONJ
ftr-406	1459	30	loss	loss	NOUN
ftr-406	1459	31	on	on	ADP
ftr-406	1459	32	the	the	DET
ftr-406	1459	33	transfer	transfer	NOUN
ftr-406	1459	34	of	of	ADP
ftr-406	1459	35	an	an	DET
ftr-406	1459	36	in	in	ADP
ftr-406	1459	37	-	-	PUNCT
ftr-406	1459	38	kind	kind	NOUN
ftr-406	1459	39	guaranteed	guarantee	VERB
ftr-406	1459	40	payment	payment	NOUN
ftr-406	1459	41	under	under	ADP
ftr-406	1459	42	section	section	NOUN
ftr-406	1459	43	736(a)(2	736(a)(2	NUM
ftr-406	1459	44	)	)	PUNCT
ftr-406	1459	45	.	.	PUNCT
ftr-406	1460	1	v.	v.	ADP
ftr-406	1460	2	conclusion	conclusion	NOUN
ftr-406	1460	3	in	in	ADP
ftr-406	1460	4	enacting	enact	VERB
ftr-406	1460	5	subchapter	subchapter	NOUN
ftr-406	1460	6	k	k	NOUN
ftr-406	1460	7	,	,	PUNCT
ftr-406	1460	8	congress	congress	PROPN
ftr-406	1460	9	specifically	specifically	ADV
ftr-406	1460	10	noted	note	VERB
ftr-406	1460	11	that	that	SCONJ
ftr-406	1460	12	it	it	PRON
ftr-406	1460	13	was	be	AUX
ftr-406	1460	14	not	not	PART
ftr-406	1460	15	adopting	adopt	VERB
ftr-406	1460	16	either	either	CCONJ
ftr-406	1460	17	the	the	DET
ftr-406	1460	18	aggregate	aggregate	NOUN
ftr-406	1460	19	or	or	CCONJ
ftr-406	1460	20	the	the	DET
ftr-406	1460	21	entity	entity	NOUN
ftr-406	1460	22	theory	theory	NOUN
ftr-406	1460	23	of	of	ADP
ftr-406	1460	24	partnerships	partnership	NOUN
ftr-406	1460	25	but	but	CCONJ
ftr-406	1460	26	was	be	AUX
ftr-406	1460	27	combining	combine	VERB
ftr-406	1460	28	the	the	DET
ftr-406	1460	29	two	two	NUM
ftr-406	1460	30	theories	theory	NOUN
ftr-406	1460	31	and	and	CCONJ
ftr-406	1460	32	using	use	VERB
ftr-406	1460	33	one	one	NUM
ftr-406	1460	34	or	or	CCONJ
ftr-406	1460	35	the	the	DET
ftr-406	1460	36	other	other	ADJ
ftr-406	1460	37	depending	depend	VERB
ftr-406	1460	38	on	on	ADP
ftr-406	1460	39	the	the	DET
ftr-406	1460	40	circumstances	circumstance	NOUN
ftr-406	1460	41	involved	involve	VERB
ftr-406	1460	42	.	.	PUNCT
ftr-406	1461	1	unfortunately	unfortunately	ADV
ftr-406	1461	2	,	,	PUNCT
ftr-406	1461	3	it	it	PRON
ftr-406	1461	4	is	be	AUX
ftr-406	1461	5	not	not	PART
ftr-406	1461	6	always	always	ADV
ftr-406	1461	7	obvious	obvious	ADJ
ftr-406	1461	8	which	which	PRON
ftr-406	1461	9	of192	of192	VERB
ftr-406	1461	10	408	408	NUM
ftr-406	1461	11	florida	florida	PROPN
ftr-406	1461	12	tax	tax	NOUN
ftr-406	1461	13	review	review	NOUN
ftr-406	1462	1	[	[	X
ftr-406	1462	2	v0l.7:6	v0l.7:6	NOUN
ftr-406	1462	3	193	193	NUM
ftr-406	1462	4	.	.	PUNCT
ftr-406	1463	1	kahn	kahn	PROPN
ftr-406	1463	2	&	&	CCONJ
ftr-406	1463	3	cuenin	cuenin	PROPN
ftr-406	1463	4	,	,	PUNCT
ftr-406	1463	5	supra	supra	PROPN
ftr-406	1463	6	note	note	NOUN
ftr-406	1463	7	,	,	PUNCT
ftr-406	1463	8	6	6	NUM
ftr-406	1463	9	,	,	PUNCT
ftr-406	1463	10	at	at	ADP
ftr-406	1463	11	417	417	NUM
ftr-406	1463	12	.	.	PUNCT
ftr-406	1464	1	these	these	DET
ftr-406	1464	2	two	two	NUM
ftr-406	1464	3	theories	theory	NOUN
ftr-406	1464	4	congress	congress	PROPN
ftr-406	1464	5	intended	intend	VERB
ftr-406	1464	6	to	to	PART
ftr-406	1464	7	apply	apply	VERB
ftr-406	1464	8	in	in	ADP
ftr-406	1464	9	a	a	DET
ftr-406	1464	10	particular	particular	ADJ
ftr-406	1464	11	context	context	NOUN
ftr-406	1464	12	.	.	PUNCT
ftr-406	1465	1	the	the	DET
ftr-406	1465	2	difficulties	difficulty	NOUN
ftr-406	1465	3	are	be	AUX
ftr-406	1465	4	acutely	acutely	ADV
ftr-406	1465	5	presented	present	VERB
ftr-406	1465	6	when	when	SCONJ
ftr-406	1465	7	considering	consider	VERB
ftr-406	1465	8	transactions	transaction	NOUN
ftr-406	1465	9	between	between	ADP
ftr-406	1465	10	a	a	DET
ftr-406	1465	11	partner	partner	NOUN
ftr-406	1465	12	and	and	CCONJ
ftr-406	1465	13	a	a	DET
ftr-406	1465	14	partnership	partnership	NOUN
ftr-406	1465	15	.	.	PUNCT
ftr-406	1466	1	kahn	kahn	PROPN
ftr-406	1466	2	and	and	CCONJ
ftr-406	1466	3	cuenin	cuenin	PROPN
ftr-406	1466	4	have	have	AUX
ftr-406	1466	5	engaged	engage	VERB
ftr-406	1466	6	in	in	ADP
ftr-406	1466	7	a	a	DET
ftr-406	1466	8	valiant	valiant	ADJ
ftr-406	1466	9	attempt	attempt	NOUN
ftr-406	1466	10	to	to	PART
ftr-406	1466	11	probe	probe	VERB
ftr-406	1466	12	the	the	DET
ftr-406	1466	13	difficulties	difficulty	NOUN
ftr-406	1466	14	of	of	ADP
ftr-406	1466	15	discerning	discern	VERB
ftr-406	1466	16	the	the	DET
ftr-406	1466	17	proper	proper	ADJ
ftr-406	1466	18	tax	tax	NOUN
ftr-406	1466	19	treatment	treatment	NOUN
ftr-406	1466	20	of	of	ADP
ftr-406	1466	21	in	in	ADP
ftr-406	1466	22	-	-	PUNCT
ftr-406	1466	23	kind	kind	ADJ
ftr-406	1466	24	guaranteed	guarantee	VERB
ftr-406	1466	25	payments	payment	NOUN
ftr-406	1466	26	.	.	PUNCT
ftr-406	1467	1	they	they	PRON
ftr-406	1467	2	conclude	conclude	VERB
ftr-406	1467	3	that	that	SCONJ
ftr-406	1467	4	the	the	DET
ftr-406	1467	5	transfer	transfer	NOUN
ftr-406	1467	6	of	of	ADP
ftr-406	1467	7	property	property	NOUN
ftr-406	1467	8	by	by	ADP
ftr-406	1467	9	a	a	DET
ftr-406	1467	10	partnership	partnership	NOUN
ftr-406	1467	11	to	to	ADP
ftr-406	1467	12	a	a	DET
ftr-406	1467	13	partner	partner	NOUN
ftr-406	1467	14	as	as	ADP
ftr-406	1467	15	a	a	DET
ftr-406	1467	16	guaranteed	guarantee	VERB
ftr-406	1467	17	payment	payment	NOUN
ftr-406	1467	18	does	do	AUX
ftr-406	1467	19	not	not	PART
ftr-406	1467	20	result	result	VERB
ftr-406	1467	21	in	in	ADP
ftr-406	1467	22	gain	gain	NOUN
ftr-406	1467	23	or	or	CCONJ
ftr-406	1467	24	loss	loss	NOUN
ftr-406	1467	25	recognition	recognition	NOUN
ftr-406	1467	26	by	by	ADP
ftr-406	1467	27	the	the	DET
ftr-406	1467	28	partnership	partnership	NOUN
ftr-406	1467	29	.	.	PUNCT
ftr-406	1468	1	they	they	PRON
ftr-406	1468	2	also	also	ADV
ftr-406	1468	3	conclude	conclude	VERB
ftr-406	1468	4	that	that	SCONJ
ftr-406	1468	5	the	the	DET
ftr-406	1468	6	recipient	recipient	NOUN
ftr-406	1468	7	partner	partner	NOUN
ftr-406	1468	8	takes	take	VERB
ftr-406	1468	9	a	a	DET
ftr-406	1468	10	fair	fair	ADJ
ftr-406	1468	11	market	market	NOUN
ftr-406	1468	12	value	value	NOUN
ftr-406	1468	13	basis	basis	NOUN
ftr-406	1468	14	in	in	ADP
ftr-406	1468	15	the	the	DET
ftr-406	1468	16	transferred	transfer	VERB
ftr-406	1468	17	property	property	NOUN
ftr-406	1468	18	and	and	CCONJ
ftr-406	1468	19	that	that	SCONJ
ftr-406	1468	20	the	the	DET
ftr-406	1468	21	recipient	recipient	NOUN
ftr-406	1468	22	partner	partner	NOUN
ftr-406	1468	23	’s	’s	PART
ftr-406	1468	24	basis	basis	NOUN
ftr-406	1468	25	in	in	ADP
ftr-406	1468	26	his	his	PRON
ftr-406	1468	27	partnership	partnership	NOUN
ftr-406	1468	28	interest	interest	NOUN
ftr-406	1468	29	is	be	AUX
ftr-406	1468	30	reduced	reduce	VERB
ftr-406	1468	31	by	by	ADP
ftr-406	1468	32	the	the	DET
ftr-406	1468	33	partner	partner	NOUN
ftr-406	1468	34	’s	’s	PART
ftr-406	1468	35	share	share	NOUN
ftr-406	1468	36	of	of	ADP
ftr-406	1468	37	the	the	DET
ftr-406	1468	38	deduction	deduction	NOUN
ftr-406	1468	39	generated	generate	VERB
ftr-406	1468	40	by	by	ADP
ftr-406	1468	41	the	the	DET
ftr-406	1468	42	guaranteed	guarantee	VERB
ftr-406	1468	43	payment	payment	NOUN
ftr-406	1468	44	but	but	CCONJ
ftr-406	1468	45	is	be	AUX
ftr-406	1468	46	not	not	PART
ftr-406	1468	47	otherwise	otherwise	ADV
ftr-406	1468	48	affected	affect	VERB
ftr-406	1468	49	by	by	ADP
ftr-406	1468	50	the	the	DET
ftr-406	1468	51	transfer	transfer	NOUN
ftr-406	1468	52	of	of	ADP
ftr-406	1468	53	the	the	DET
ftr-406	1468	54	property	property	NOUN
ftr-406	1468	55	.	.	PUNCT
ftr-406	1469	1	their	their	PRON
ftr-406	1469	2	first	first	ADJ
ftr-406	1469	3	conclusion	conclusion	NOUN
ftr-406	1469	4	is	be	AUX
ftr-406	1469	5	consistent	consistent	ADJ
ftr-406	1469	6	with	with	ADP
ftr-406	1469	7	the	the	DET
ftr-406	1469	8	aggregate	aggregate	ADJ
ftr-406	1469	9	theory	theory	NOUN
ftr-406	1469	10	of	of	ADP
ftr-406	1469	11	partnerships	partnership	NOUN
ftr-406	1469	12	,	,	PUNCT
ftr-406	1469	13	while	while	SCONJ
ftr-406	1469	14	their	their	PRON
ftr-406	1469	15	second	second	ADJ
ftr-406	1469	16	and	and	CCONJ
ftr-406	1469	17	third	third	ADJ
ftr-406	1469	18	conclusions	conclusion	NOUN
ftr-406	1469	19	are	be	AUX
ftr-406	1469	20	consistent	consistent	ADJ
ftr-406	1469	21	with	with	ADP
ftr-406	1469	22	the	the	DET
ftr-406	1469	23	entity	entity	NOUN
ftr-406	1469	24	theory	theory	NOUN
ftr-406	1469	25	of	of	ADP
ftr-406	1469	26	partnerships	partnership	NOUN
ftr-406	1469	27	.	.	PUNCT
ftr-406	1470	1	their	their	PRON
ftr-406	1470	2	analysis	analysis	NOUN
ftr-406	1470	3	thus	thus	ADV
ftr-406	1470	4	results	result	VERB
ftr-406	1470	5	in	in	ADP
ftr-406	1470	6	an	an	DET
ftr-406	1470	7	odd	odd	ADJ
ftr-406	1470	8	combination	combination	NOUN
ftr-406	1470	9	of	of	ADP
ftr-406	1470	10	both	both	CCONJ
ftr-406	1470	11	the	the	DET
ftr-406	1470	12	aggregate	aggregate	ADJ
ftr-406	1470	13	and	and	CCONJ
ftr-406	1470	14	entity	entity	NOUN
ftr-406	1470	15	theories	theory	NOUN
ftr-406	1470	16	to	to	PART
ftr-406	1470	17	explain	explain	VERB
ftr-406	1470	18	the	the	DET
ftr-406	1470	19	tax	tax	NOUN
ftr-406	1470	20	treatment	treatment	NOUN
ftr-406	1470	21	of	of	ADP
ftr-406	1470	22	a	a	DET
ftr-406	1470	23	single	single	ADJ
ftr-406	1470	24	transaction	transaction	NOUN
ftr-406	1470	25	,	,	PUNCT
ftr-406	1470	26	which	which	PRON
ftr-406	1470	27	they	they	PRON
ftr-406	1470	28	claim	claim	VERB
ftr-406	1470	29	is	be	AUX
ftr-406	1470	30	reflective	reflective	ADJ
ftr-406	1470	31	of	of	ADP
ftr-406	1470	32	the	the	DET
ftr-406	1470	33	congressional	congressional	ADJ
ftr-406	1470	34	refusal	refusal	NOUN
ftr-406	1470	35	to	to	PART
ftr-406	1470	36	adopt	adopt	VERB
ftr-406	1470	37	one	one	NUM
ftr-406	1470	38	theory	theory	NOUN
ftr-406	1470	39	to	to	ADP
ftr-406	1470	40	the	the	DET
ftr-406	1470	41	exclusion	exclusion	NOUN
ftr-406	1470	42	of	of	ADP
ftr-406	1470	43	the	the	DET
ftr-406	1470	44	other.193	other.193	NOUN
ftr-406	1470	45	we	we	PRON
ftr-406	1470	46	reject	reject	VERB
ftr-406	1470	47	kahn	kahn	PROPN
ftr-406	1470	48	and	and	CCONJ
ftr-406	1470	49	cuenin	cuenin	PROPN
ftr-406	1470	50	’s	’s	PART
ftr-406	1470	51	first	first	ADJ
ftr-406	1470	52	conclusion	conclusion	NOUN
ftr-406	1470	53	and	and	CCONJ
ftr-406	1470	54	disagree	disagree	VERB
ftr-406	1470	55	with	with	ADP
ftr-406	1470	56	portions	portion	NOUN
ftr-406	1470	57	of	of	ADP
ftr-406	1470	58	their	their	PRON
ftr-406	1470	59	subsequent	subsequent	ADJ
ftr-406	1470	60	analysis	analysis	NOUN
ftr-406	1470	61	.	.	PUNCT
ftr-406	1471	1	although	although	SCONJ
ftr-406	1471	2	they	they	PRON
ftr-406	1471	3	address	address	VERB
ftr-406	1471	4	the	the	DET
ftr-406	1471	5	question	question	NOUN
ftr-406	1471	6	presented	present	VERB
ftr-406	1471	7	through	through	ADP
ftr-406	1471	8	an	an	DET
ftr-406	1471	9	examination	examination	NOUN
ftr-406	1471	10	of	of	ADP
ftr-406	1471	11	the	the	DET
ftr-406	1471	12	statutory	statutory	ADJ
ftr-406	1471	13	language	language	NOUN
ftr-406	1471	14	and	and	CCONJ
ftr-406	1471	15	policy	policy	NOUN
ftr-406	1471	16	objectives	objective	NOUN
ftr-406	1471	17	of	of	ADP
ftr-406	1471	18	section	section	NOUN
ftr-406	1471	19	707(c	707(c	PROPN
ftr-406	1471	20	)	)	PUNCT
ftr-406	1471	21	,	,	PUNCT
ftr-406	1471	22	problems	problem	NOUN
ftr-406	1471	23	involving	involve	VERB
ftr-406	1471	24	the	the	DET
ftr-406	1471	25	application	application	NOUN
ftr-406	1471	26	of	of	ADP
ftr-406	1471	27	subchapter	subchapter	NOUN
ftr-406	1471	28	k	k	NOUN
ftr-406	1471	29	,	,	PUNCT
ftr-406	1471	30	or	or	CCONJ
ftr-406	1471	31	any	any	DET
ftr-406	1471	32	section	section	NOUN
ftr-406	1471	33	therein	therein	ADV
ftr-406	1471	34	,	,	PUNCT
ftr-406	1471	35	can	can	AUX
ftr-406	1471	36	not	not	PART
ftr-406	1471	37	be	be	AUX
ftr-406	1471	38	resolved	resolve	VERB
ftr-406	1471	39	through	through	ADP
ftr-406	1471	40	a	a	DET
ftr-406	1471	41	narrow	narrow	ADJ
ftr-406	1471	42	focus	focus	NOUN
ftr-406	1471	43	on	on	ADP
ftr-406	1471	44	the	the	DET
ftr-406	1471	45	language	language	NOUN
ftr-406	1471	46	and	and	CCONJ
ftr-406	1471	47	application	application	NOUN
ftr-406	1471	48	of	of	ADP
ftr-406	1471	49	one	one	NUM
ftr-406	1471	50	section	section	NOUN
ftr-406	1471	51	or	or	CCONJ
ftr-406	1471	52	subsection	subsection	NOUN
ftr-406	1471	53	but	but	CCONJ
ftr-406	1471	54	must	must	AUX
ftr-406	1471	55	rest	rest	VERB
ftr-406	1471	56	on	on	ADP
ftr-406	1471	57	a	a	DET
ftr-406	1471	58	consideration	consideration	NOUN
ftr-406	1471	59	of	of	ADP
ftr-406	1471	60	how	how	SCONJ
ftr-406	1471	61	each	each	DET
ftr-406	1471	62	section	section	NOUN
ftr-406	1471	63	and	and	CCONJ
ftr-406	1471	64	subsection	subsection	NOUN
ftr-406	1471	65	fits	fit	VERB
ftr-406	1471	66	within	within	ADP
ftr-406	1471	67	the	the	DET
ftr-406	1471	68	overall	overall	ADJ
ftr-406	1471	69	statutory	statutory	ADJ
ftr-406	1471	70	framework	framework	NOUN
ftr-406	1471	71	.	.	PUNCT
ftr-406	1472	1	in	in	ADP
ftr-406	1472	2	addition	addition	NOUN
ftr-406	1472	3	,	,	PUNCT
ftr-406	1472	4	that	that	SCONJ
ftr-406	1472	5	framework	framework	NOUN
ftr-406	1472	6	has	have	AUX
ftr-406	1472	7	evolved	evolve	VERB
ftr-406	1472	8	over	over	ADP
ftr-406	1472	9	time	time	NOUN
ftr-406	1472	10	through	through	ADP
ftr-406	1472	11	legislative	legislative	ADJ
ftr-406	1472	12	,	,	PUNCT
ftr-406	1472	13	administrative	administrative	ADJ
ftr-406	1472	14	,	,	PUNCT
ftr-406	1472	15	and	and	CCONJ
ftr-406	1472	16	judicial	judicial	ADJ
ftr-406	1472	17	action	action	NOUN
ftr-406	1472	18	in	in	ADP
ftr-406	1472	19	response	response	NOUN
ftr-406	1472	20	to	to	ADP
ftr-406	1472	21	problems	problem	NOUN
ftr-406	1472	22	and	and	CCONJ
ftr-406	1472	23	difficulties	difficulty	NOUN
ftr-406	1472	24	that	that	PRON
ftr-406	1472	25	have	have	AUX
ftr-406	1472	26	arisen	arise	VERB
ftr-406	1472	27	in	in	ADP
ftr-406	1472	28	its	its	PRON
ftr-406	1472	29	application	application	NOUN
ftr-406	1472	30	.	.	PUNCT
ftr-406	1473	1	rather	rather	ADV
ftr-406	1473	2	than	than	ADP
ftr-406	1473	3	resorting	resort	VERB
ftr-406	1473	4	to	to	ADP
ftr-406	1473	5	the	the	DET
ftr-406	1473	6	original	original	ADJ
ftr-406	1473	7	congressional	congressional	ADJ
ftr-406	1473	8	intent	intent	NOUN
ftr-406	1473	9	underlying	underlie	VERB
ftr-406	1473	10	one	one	NUM
ftr-406	1473	11	section	section	NOUN
ftr-406	1473	12	of	of	ADP
ftr-406	1473	13	subchapter	subchapter	NOUN
ftr-406	1473	14	k	k	PROPN
ftr-406	1473	15	for	for	ADP
ftr-406	1473	16	guidance	guidance	NOUN
ftr-406	1473	17	,	,	PUNCT
ftr-406	1473	18	a	a	DET
ftr-406	1473	19	consideration	consideration	NOUN
ftr-406	1473	20	of	of	ADP
ftr-406	1473	21	the	the	DET
ftr-406	1473	22	congressional	congressional	ADJ
ftr-406	1473	23	intent	intent	NOUN
ftr-406	1473	24	underlying	underlie	VERB
ftr-406	1473	25	other	other	ADJ
ftr-406	1473	26	subsequently	subsequently	ADV
ftr-406	1473	27	enacted	enact	VERB
ftr-406	1473	28	sections	section	NOUN
ftr-406	1473	29	may	may	AUX
ftr-406	1473	30	require	require	VERB
ftr-406	1473	31	a	a	DET
ftr-406	1473	32	modification	modification	NOUN
ftr-406	1473	33	of	of	ADP
ftr-406	1473	34	what	what	PRON
ftr-406	1473	35	might	might	AUX
ftr-406	1473	36	otherwise	otherwise	ADV
ftr-406	1473	37	have	have	AUX
ftr-406	1473	38	been	be	AUX
ftr-406	1473	39	the	the	DET
ftr-406	1473	40	applicable	applicable	ADJ
ftr-406	1473	41	law	law	NOUN
ftr-406	1473	42	.	.	PUNCT
ftr-406	1474	1	kahn	kahn	PROPN
ftr-406	1474	2	and	and	CCONJ
ftr-406	1474	3	cuenin	cuenin	PROPN
ftr-406	1474	4	appear	appear	VERB
ftr-406	1474	5	to	to	PART
ftr-406	1474	6	have	have	AUX
ftr-406	1474	7	neglected	neglect	VERB
ftr-406	1474	8	to	to	PART
ftr-406	1474	9	follow	follow	VERB
ftr-406	1474	10	their	their	PRON
ftr-406	1474	11	initial	initial	ADJ
ftr-406	1474	12	reliance	reliance	NOUN
ftr-406	1474	13	on	on	ADP
ftr-406	1474	14	the	the	DET
ftr-406	1474	15	language	language	NOUN
ftr-406	1474	16	of	of	ADP
ftr-406	1474	17	section	section	NOUN
ftr-406	1474	18	707(c	707(c	PROPN
ftr-406	1474	19	)	)	PUNCT
ftr-406	1474	20	that	that	PRON
ftr-406	1474	21	guaranteed	guarantee	VERB
ftr-406	1474	22	payments	payment	NOUN
ftr-406	1474	23	should	should	AUX
ftr-406	1474	24	be	be	AUX
ftr-406	1474	25	treated	treat	VERB
ftr-406	1474	26	as	as	ADP
ftr-406	1474	27	payments	payment	NOUN
ftr-406	1474	28	to	to	ADP
ftr-406	1474	29	“	"	PUNCT
ftr-406	1474	30	one	one	NUM
ftr-406	1474	31	who	who	PRON
ftr-406	1474	32	is	be	AUX
ftr-406	1474	33	not	not	PART
ftr-406	1474	34	a	a	DET
ftr-406	1474	35	member	member	NOUN
ftr-406	1474	36	of	of	ADP
ftr-406	1474	37	the	the	DET
ftr-406	1474	38	partnership	partnership	NOUN
ftr-406	1474	39	but	but	CCONJ
ftr-406	1474	40	only	only	ADV
ftr-406	1474	41	for	for	ADP
ftr-406	1474	42	the	the	DET
ftr-406	1474	43	purposes	purpose	NOUN
ftr-406	1474	44	of	of	ADP
ftr-406	1474	45	section	section	NOUN
ftr-406	1474	46	61(a	61(a	NUM
ftr-406	1474	47	)	)	PUNCT
ftr-406	1474	48	.	.	PUNCT
ftr-406	1475	1	.	.	PUNCT
ftr-406	1476	1	.	.	PUNCT
ftr-406	1477	1	and	and	CCONJ
ftr-406	1477	2	.	.	PUNCT
ftr-406	1477	3	.	.	PUNCT
ftr-406	1478	1	.	.	PUNCT
ftr-406	1479	1	section	section	NOUN
ftr-406	1479	2	162(a	162(a	PROPN
ftr-406	1479	3	)	)	PUNCT
ftr-406	1479	4	.	.	PUNCT
ftr-406	1479	5	”	"	PUNCT
ftr-406	1480	1	their	their	PRON
ftr-406	1480	2	reading	reading	NOUN
ftr-406	1480	3	of	of	ADP
ftr-406	1480	4	the	the	DET
ftr-406	1480	5	statutory	statutory	ADJ
ftr-406	1480	6	language	language	NOUN
ftr-406	1480	7	led	lead	VERB
ftr-406	1480	8	them	they	PRON
ftr-406	1480	9	to	to	ADP
ftr-406	1480	10	the	the	DET
ftr-406	1480	11	conclusion	conclusion	NOUN
ftr-406	1480	12	that	that	SCONJ
ftr-406	1480	13	the	the	DET
ftr-406	1480	14	transfer	transfer	NOUN
ftr-406	1480	15	of	of	ADP
ftr-406	1480	16	property	property	NOUN
ftr-406	1480	17	by	by	ADP
ftr-406	1480	18	a	a	DET
ftr-406	1480	19	partnership	partnership	NOUN
ftr-406	1480	20	to	to	ADP
ftr-406	1480	21	a	a	DET
ftr-406	1480	22	partner	partner	NOUN
ftr-406	1480	23	as	as	ADP
ftr-406	1480	24	a	a	DET
ftr-406	1480	25	guaranteed	guarantee	VERB
ftr-406	1480	26	payment	payment	NOUN
ftr-406	1480	27	does	do	AUX
ftr-406	1480	28	not	not	PART
ftr-406	1480	29	result	result	VERB
ftr-406	1480	30	in	in	ADP
ftr-406	1480	31	gain	gain	NOUN
ftr-406	1480	32	or	or	CCONJ
ftr-406	1480	33	loss	loss	NOUN
ftr-406	1480	34	recognition	recognition	NOUN
ftr-406	1480	35	by	by	ADP
ftr-406	1480	36	the	the	DET
ftr-406	1480	37	partnership	partnership	NOUN
ftr-406	1480	38	,	,	PUNCT
ftr-406	1480	39	treating	treat	VERB
ftr-406	1480	40	the	the	DET
ftr-406	1480	41	transfer	transfer	NOUN
ftr-406	1480	42	instead	instead	ADV
ftr-406	1480	43	as	as	ADP
ftr-406	1480	44	a	a	DET
ftr-406	1480	45	distribution	distribution	NOUN
ftr-406	1480	46	of	of	ADP
ftr-406	1480	47	partnership	partnership	NOUN
ftr-406	1480	48	property	property	NOUN
ftr-406	1480	49	.	.	PUNCT
ftr-406	1481	1	they	they	PRON
ftr-406	1481	2	then	then	ADV
ftr-406	1481	3	deviated	deviate	VERB
ftr-406	1481	4	from	from	ADP
ftr-406	1481	5	the	the	DET
ftr-406	1481	6	statutory	statutory	ADJ
ftr-406	1481	7	language	language	NOUN
ftr-406	1481	8	and	and	CCONJ
ftr-406	1481	9	concluded	conclude	VERB
ftr-406	1481	10	that	that	SCONJ
ftr-406	1481	11	the	the	DET
ftr-406	1481	12	recipient	recipient	NOUN
ftr-406	1481	13	partner	partner	NOUN
ftr-406	1481	14	takes	take	VERB
ftr-406	1481	15	a	a	DET
ftr-406	1481	16	fair	fair	ADJ
ftr-406	1481	17	market	market	NOUN
ftr-406	1481	18	value	value	NOUN
ftr-406	1481	19	basis	basis	NOUN
ftr-406	1481	20	in	in	ADP
ftr-406	1481	21	the	the	DET
ftr-406	1481	22	transferred	transfer	VERB
ftr-406	1481	23	property	property	NOUN
ftr-406	1481	24	and	and	CCONJ
ftr-406	1481	25	that	that	SCONJ
ftr-406	1481	26	the	the	DET
ftr-406	1481	27	recipient	recipient	NOUN
ftr-406	1481	28	partner	partner	NOUN
ftr-406	1481	29	’s	’s	PART
ftr-406	1481	30	basis	basis	NOUN
ftr-406	1481	31	in	in	ADP
ftr-406	1481	32	his	his	PRON
ftr-406	1481	33	partnership	partnership	NOUN
ftr-406	1481	34	interest	interest	NOUN
ftr-406	1481	35	is	be	AUX
ftr-406	1481	36	reduced	reduce	VERB
ftr-406	1481	37	only	only	ADV
ftr-406	1481	38	by	by	ADP
ftr-406	1481	39	the	the	DET
ftr-406	1481	40	partner	partner	NOUN
ftr-406	1481	41	’s	’s	PART
ftr-406	1481	42	share	share	NOUN
ftr-406	1481	43	of	of	ADP
ftr-406	1481	44	the	the	DET
ftr-406	1481	45	2006	2006	NUM
ftr-406	1481	46	]	]	PUNCT
ftr-406	1481	47	the	the	DET
ftr-406	1481	48	lazarus	lazarus	PROPN
ftr-406	1481	49	effect	effect	VERB
ftr-406	1481	50	409	409	NUM
ftr-406	1481	51	194	194	NUM
ftr-406	1481	52	.	.	PUNCT
ftr-406	1482	1	see	see	VERB
ftr-406	1482	2	text	text	NOUN
ftr-406	1482	3	accompanying	accompanying	ADJ
ftr-406	1482	4	notes	note	NOUN
ftr-406	1482	5	140	140	NUM
ftr-406	1482	6	-	-	SYM
ftr-406	1482	7	49	49	NUM
ftr-406	1482	8	.	.	PUNCT
ftr-406	1483	1	195	195	NUM
ftr-406	1483	2	.	.	X
ftr-406	1483	3	staff	staff	NOUN
ftr-406	1483	4	of	of	ADP
ftr-406	1483	5	the	the	DET
ftr-406	1483	6	joint	joint	ADJ
ftr-406	1483	7	comm	comm	NOUN
ftr-406	1483	8	.	.	PUNCT
ftr-406	1484	1	on	on	ADP
ftr-406	1484	2	tax’n	tax’n	NUM
ftr-406	1484	3	,	,	PUNCT
ftr-406	1484	4	“	"	PUNCT
ftr-406	1484	5	options	option	NOUN
ftr-406	1484	6	to	to	PART
ftr-406	1484	7	improve	improve	VERB
ftr-406	1484	8	tax	tax	NOUN
ftr-406	1484	9	compliance	compliance	NOUN
ftr-406	1484	10	and	and	CCONJ
ftr-406	1484	11	reform	reform	NOUN
ftr-406	1484	12	tax	tax	NOUN
ftr-406	1484	13	expenditures	expenditure	NOUN
ftr-406	1484	14	,	,	PUNCT
ftr-406	1484	15	”	"	PUNCT
ftr-406	1484	16	supra	supra	NOUN
ftr-406	1484	17	note	note	NOUN
ftr-406	1484	18	4	4	NUM
ftr-406	1484	19	,	,	PUNCT
ftr-406	1484	20	at	at	ADP
ftr-406	1484	21	170	170	NUM
ftr-406	1484	22	-	-	SYM
ftr-406	1484	23	73	73	NUM
ftr-406	1484	24	.	.	PUNCT
ftr-406	1485	1	deduction	deduction	NOUN
ftr-406	1485	2	generated	generate	VERB
ftr-406	1485	3	by	by	ADP
ftr-406	1485	4	the	the	DET
ftr-406	1485	5	guaranteed	guarantee	VERB
ftr-406	1485	6	payment	payment	NOUN
ftr-406	1485	7	,	,	PUNCT
ftr-406	1485	8	results	result	NOUN
ftr-406	1485	9	contrary	contrary	ADJ
ftr-406	1485	10	to	to	ADP
ftr-406	1485	11	the	the	DET
ftr-406	1485	12	treatment	treatment	NOUN
ftr-406	1485	13	of	of	ADP
ftr-406	1485	14	the	the	DET
ftr-406	1485	15	transfer	transfer	NOUN
ftr-406	1485	16	as	as	ADP
ftr-406	1485	17	a	a	DET
ftr-406	1485	18	distribution	distribution	NOUN
ftr-406	1485	19	of	of	ADP
ftr-406	1485	20	partnership	partnership	NOUN
ftr-406	1485	21	property	property	NOUN
ftr-406	1485	22	.	.	PUNCT
ftr-406	1486	1	they	they	PRON
ftr-406	1486	2	do	do	VERB
ftr-406	1486	3	so	so	ADV
ftr-406	1486	4	because	because	SCONJ
ftr-406	1486	5	they	they	PRON
ftr-406	1486	6	believe	believe	VERB
ftr-406	1486	7	that	that	SCONJ
ftr-406	1486	8	a	a	DET
ftr-406	1486	9	different	different	ADJ
ftr-406	1486	10	result	result	NOUN
ftr-406	1486	11	will	will	AUX
ftr-406	1486	12	not	not	PART
ftr-406	1486	13	properly	properly	ADV
ftr-406	1486	14	account	account	VERB
ftr-406	1486	15	for	for	ADP
ftr-406	1486	16	the	the	DET
ftr-406	1486	17	income	income	NOUN
ftr-406	1486	18	attributable	attributable	ADJ
ftr-406	1486	19	to	to	ADP
ftr-406	1486	20	the	the	DET
ftr-406	1486	21	recipient	recipient	NOUN
ftr-406	1486	22	partner	partner	NOUN
ftr-406	1486	23	as	as	ADP
ftr-406	1486	24	a	a	DET
ftr-406	1486	25	result	result	NOUN
ftr-406	1486	26	of	of	ADP
ftr-406	1486	27	the	the	DET
ftr-406	1486	28	basis	basis	NOUN
ftr-406	1486	29	adjustment	adjustment	NOUN
ftr-406	1486	30	that	that	PRON
ftr-406	1486	31	would	would	AUX
ftr-406	1486	32	otherwise	otherwise	ADV
ftr-406	1486	33	be	be	AUX
ftr-406	1486	34	required	require	VERB
ftr-406	1486	35	.	.	PUNCT
ftr-406	1487	1	as	as	SCONJ
ftr-406	1487	2	we	we	PRON
ftr-406	1487	3	have	have	AUX
ftr-406	1487	4	demonstrated	demonstrate	VERB
ftr-406	1487	5	above	above	ADV
ftr-406	1487	6	,	,	PUNCT
ftr-406	1487	7	however	however	ADV
ftr-406	1487	8	,	,	PUNCT
ftr-406	1487	9	kahn	kahn	PROPN
ftr-406	1487	10	and	and	CCONJ
ftr-406	1487	11	cuenin	cuenin	PROPN
ftr-406	1487	12	failed	fail	VERB
ftr-406	1487	13	to	to	PART
ftr-406	1487	14	consider	consider	VERB
ftr-406	1487	15	all	all	PRON
ftr-406	1487	16	of	of	ADP
ftr-406	1487	17	the	the	DET
ftr-406	1487	18	basis	basis	NOUN
ftr-406	1487	19	adjustments	adjustment	NOUN
ftr-406	1487	20	that	that	SCONJ
ftr-406	1487	21	a	a	DET
ftr-406	1487	22	transfer	transfer	NOUN
ftr-406	1487	23	of	of	ADP
ftr-406	1487	24	property	property	NOUN
ftr-406	1487	25	in	in	ADP
ftr-406	1487	26	satisfaction	satisfaction	NOUN
ftr-406	1487	27	of	of	ADP
ftr-406	1487	28	a	a	DET
ftr-406	1487	29	guaranteed	guarantee	VERB
ftr-406	1487	30	payment	payment	NOUN
ftr-406	1487	31	would	would	AUX
ftr-406	1487	32	trigger	trigger	VERB
ftr-406	1487	33	.	.	PUNCT
ftr-406	1488	1	under	under	ADP
ftr-406	1488	2	the	the	DET
ftr-406	1488	3	modified194	modified194	PROPN
ftr-406	1488	4	aggregate	aggregate	NOUN
ftr-406	1488	5	approach	approach	NOUN
ftr-406	1488	6	,	,	PUNCT
ftr-406	1488	7	which	which	PRON
ftr-406	1488	8	we	we	PRON
ftr-406	1488	9	believe	believe	VERB
ftr-406	1488	10	is	be	AUX
ftr-406	1488	11	reflective	reflective	ADJ
ftr-406	1488	12	of	of	ADP
ftr-406	1488	13	the	the	DET
ftr-406	1488	14	original	original	ADJ
ftr-406	1488	15	congressional	congressional	ADJ
ftr-406	1488	16	intent	intent	NOUN
ftr-406	1488	17	regarding	regard	VERB
ftr-406	1488	18	the	the	DET
ftr-406	1488	19	treatment	treatment	NOUN
ftr-406	1488	20	of	of	ADP
ftr-406	1488	21	guaranteed	guarantee	VERB
ftr-406	1488	22	payments	payment	NOUN
ftr-406	1488	23	,	,	PUNCT
ftr-406	1488	24	the	the	DET
ftr-406	1488	25	consistent	consistent	ADJ
ftr-406	1488	26	treatment	treatment	NOUN
ftr-406	1488	27	of	of	ADP
ftr-406	1488	28	a	a	DET
ftr-406	1488	29	guaranteed	guarantee	VERB
ftr-406	1488	30	payment	payment	NOUN
ftr-406	1488	31	as	as	ADP
ftr-406	1488	32	an	an	DET
ftr-406	1488	33	allocation	allocation	NOUN
ftr-406	1488	34	of	of	ADP
ftr-406	1488	35	partnership	partnership	NOUN
ftr-406	1488	36	income	income	NOUN
ftr-406	1488	37	and	and	CCONJ
ftr-406	1488	38	a	a	DET
ftr-406	1488	39	distribution	distribution	NOUN
ftr-406	1488	40	of	of	ADP
ftr-406	1488	41	partnership	partnership	NOUN
ftr-406	1488	42	property	property	NOUN
ftr-406	1488	43	,	,	PUNCT
ftr-406	1488	44	with	with	ADP
ftr-406	1488	45	all	all	PRON
ftr-406	1488	46	of	of	ADP
ftr-406	1488	47	the	the	DET
ftr-406	1488	48	associated	associated	ADJ
ftr-406	1488	49	basis	basis	NOUN
ftr-406	1488	50	adjustments	adjustment	NOUN
ftr-406	1488	51	required	require	VERB
ftr-406	1488	52	under	under	ADP
ftr-406	1488	53	subchapter	subchapter	NOUN
ftr-406	1488	54	k	k	NOUN
ftr-406	1488	55	,	,	PUNCT
ftr-406	1488	56	would	would	AUX
ftr-406	1488	57	indeed	indeed	ADV
ftr-406	1488	58	preserve	preserve	VERB
ftr-406	1488	59	the	the	DET
ftr-406	1488	60	proper	proper	ADJ
ftr-406	1488	61	amount	amount	NOUN
ftr-406	1488	62	of	of	ADP
ftr-406	1488	63	income	income	NOUN
ftr-406	1488	64	for	for	ADP
ftr-406	1488	65	the	the	DET
ftr-406	1488	66	recipient	recipient	NOUN
ftr-406	1488	67	partner	partner	NOUN
ftr-406	1488	68	.	.	PUNCT
ftr-406	1489	1	the	the	DET
ftr-406	1489	2	complex	complex	ADJ
ftr-406	1489	3	analysis	analysis	NOUN
ftr-406	1489	4	and	and	CCONJ
ftr-406	1489	5	combined	combined	ADJ
ftr-406	1489	6	application	application	NOUN
ftr-406	1489	7	of	of	ADP
ftr-406	1489	8	aggregate	aggregate	ADJ
ftr-406	1489	9	and	and	CCONJ
ftr-406	1489	10	entity	entity	NOUN
ftr-406	1489	11	theories	theory	NOUN
ftr-406	1489	12	of	of	ADP
ftr-406	1489	13	partnerships	partnership	NOUN
ftr-406	1489	14	proposed	propose	VERB
ftr-406	1489	15	by	by	ADP
ftr-406	1489	16	kahn	kahn	PROPN
ftr-406	1489	17	and	and	CCONJ
ftr-406	1489	18	cuenin	cuenin	PROPN
ftr-406	1489	19	appears	appear	VERB
ftr-406	1489	20	unnecessary	unnecessary	ADJ
ftr-406	1489	21	to	to	ADP
ftr-406	1489	22	the	the	DET
ftr-406	1489	23	resolution	resolution	NOUN
ftr-406	1489	24	of	of	ADP
ftr-406	1489	25	the	the	DET
ftr-406	1489	26	questions	question	NOUN
ftr-406	1489	27	that	that	PRON
ftr-406	1489	28	they	they	PRON
ftr-406	1489	29	raise	raise	VERB
ftr-406	1489	30	.	.	PUNCT
ftr-406	1490	1	kahn	kahn	PROPN
ftr-406	1490	2	and	and	CCONJ
ftr-406	1490	3	cuenin	cuenin	PROPN
ftr-406	1490	4	also	also	ADV
ftr-406	1490	5	overlook	overlook	VERB
ftr-406	1490	6	the	the	DET
ftr-406	1490	7	impact	impact	NOUN
ftr-406	1490	8	that	that	PRON
ftr-406	1490	9	the	the	DET
ftr-406	1490	10	enactment	enactment	NOUN
ftr-406	1490	11	of	of	ADP
ftr-406	1490	12	section	section	NOUN
ftr-406	1490	13	707(a)(2)(a	707(a)(2)(a	NUM
ftr-406	1490	14	)	)	PUNCT
ftr-406	1490	15	made	make	VERB
ftr-406	1490	16	on	on	ADP
ftr-406	1490	17	the	the	DET
ftr-406	1490	18	question	question	NOUN
ftr-406	1490	19	of	of	ADP
ftr-406	1490	20	the	the	DET
ftr-406	1490	21	capacity	capacity	NOUN
ftr-406	1490	22	in	in	ADP
ftr-406	1490	23	which	which	PRON
ftr-406	1490	24	the	the	DET
ftr-406	1490	25	partner	partner	NOUN
ftr-406	1490	26	is	be	AUX
ftr-406	1490	27	acting	act	VERB
ftr-406	1490	28	for	for	ADP
ftr-406	1490	29	purposes	purpose	NOUN
ftr-406	1490	30	of	of	ADP
ftr-406	1490	31	section	section	NOUN
ftr-406	1490	32	707	707	NUM
ftr-406	1490	33	.	.	NOUN
ftr-406	1491	1	twenty	twenty	NUM
ftr-406	1491	2	years	year	NOUN
ftr-406	1491	3	ago	ago	ADV
ftr-406	1491	4	,	,	PUNCT
ftr-406	1491	5	we	we	PRON
ftr-406	1491	6	asserted	assert	VERB
ftr-406	1491	7	that	that	SCONJ
ftr-406	1491	8	section	section	NOUN
ftr-406	1491	9	707(a)(2)(a	707(a)(2)(a	NUM
ftr-406	1491	10	)	)	PUNCT
ftr-406	1491	11	had	have	AUX
ftr-406	1491	12	effectively	effectively	ADV
ftr-406	1491	13	repealed	repeal	VERB
ftr-406	1491	14	section	section	NOUN
ftr-406	1491	15	707(c	707(c	PROPN
ftr-406	1491	16	)	)	PUNCT
ftr-406	1491	17	because	because	SCONJ
ftr-406	1491	18	the	the	DET
ftr-406	1491	19	economic	economic	ADJ
ftr-406	1491	20	risk	risk	NOUN
ftr-406	1491	21	analysis	analysis	NOUN
ftr-406	1491	22	that	that	SCONJ
ftr-406	1491	23	it	it	PRON
ftr-406	1491	24	employed	employ	VERB
ftr-406	1491	25	in	in	ADP
ftr-406	1491	26	determining	determine	VERB
ftr-406	1491	27	the	the	DET
ftr-406	1491	28	capacity	capacity	NOUN
ftr-406	1491	29	in	in	ADP
ftr-406	1491	30	which	which	PRON
ftr-406	1491	31	a	a	DET
ftr-406	1491	32	partner	partner	NOUN
ftr-406	1491	33	is	be	AUX
ftr-406	1491	34	acting	act	VERB
ftr-406	1491	35	is	be	AUX
ftr-406	1491	36	fundamentally	fundamentally	ADV
ftr-406	1491	37	inconsistent	inconsistent	ADJ
ftr-406	1491	38	with	with	ADP
ftr-406	1491	39	the	the	DET
ftr-406	1491	40	former	former	ADJ
ftr-406	1491	41	capacity	capacity	NOUN
ftr-406	1491	42	analysis	analysis	NOUN
ftr-406	1491	43	upon	upon	SCONJ
ftr-406	1491	44	which	which	DET
ftr-406	1491	45	guaranteed	guarantee	VERB
ftr-406	1491	46	payments	payment	NOUN
ftr-406	1491	47	under	under	ADP
ftr-406	1491	48	section	section	NOUN
ftr-406	1491	49	707(c	707(c	PROPN
ftr-406	1491	50	)	)	PUNCT
ftr-406	1491	51	could	could	AUX
ftr-406	1491	52	be	be	AUX
ftr-406	1491	53	distinguished	distinguish	VERB
ftr-406	1491	54	from	from	ADP
ftr-406	1491	55	payments	payment	NOUN
ftr-406	1491	56	under	under	ADP
ftr-406	1491	57	section	section	NOUN
ftr-406	1491	58	707(a)(1	707(a)(1	NUM
ftr-406	1491	59	)	)	PUNCT
ftr-406	1491	60	.	.	PUNCT
ftr-406	1492	1	as	as	ADP
ftr-406	1492	2	a	a	DET
ftr-406	1492	3	result	result	NOUN
ftr-406	1492	4	,	,	PUNCT
ftr-406	1492	5	virtually	virtually	ADV
ftr-406	1492	6	all	all	DET
ftr-406	1492	7	payments	payment	NOUN
ftr-406	1492	8	that	that	PRON
ftr-406	1492	9	had	have	AUX
ftr-406	1492	10	previously	previously	ADV
ftr-406	1492	11	been	be	AUX
ftr-406	1492	12	categorized	categorize	VERB
ftr-406	1492	13	as	as	ADP
ftr-406	1492	14	guaranteed	guarantee	VERB
ftr-406	1492	15	payments	payment	NOUN
ftr-406	1492	16	are	be	AUX
ftr-406	1492	17	instead	instead	ADV
ftr-406	1492	18	properly	properly	ADV
ftr-406	1492	19	categorized	categorize	VERB
ftr-406	1492	20	as	as	ADP
ftr-406	1492	21	payments	payment	NOUN
ftr-406	1492	22	under	under	ADP
ftr-406	1492	23	section	section	NOUN
ftr-406	1492	24	707(a)(1	707(a)(1	NUM
ftr-406	1492	25	)	)	PUNCT
ftr-406	1492	26	,	,	PUNCT
ftr-406	1492	27	for	for	ADP
ftr-406	1492	28	which	which	PRON
ftr-406	1492	29	the	the	DET
ftr-406	1492	30	entity	entity	NOUN
ftr-406	1492	31	approach	approach	NOUN
ftr-406	1492	32	is	be	AUX
ftr-406	1492	33	indisputably	indisputably	ADV
ftr-406	1492	34	applicable	applicable	ADJ
ftr-406	1492	35	.	.	PUNCT
ftr-406	1493	1	with	with	ADP
ftr-406	1493	2	respect	respect	NOUN
ftr-406	1493	3	to	to	ADP
ftr-406	1493	4	in	in	ADP
ftr-406	1493	5	-	-	PUNCT
ftr-406	1493	6	kind	kind	NOUN
ftr-406	1493	7	“	"	PUNCT
ftr-406	1493	8	guaranteed	guarantee	VERB
ftr-406	1493	9	payments	payment	NOUN
ftr-406	1493	10	,	,	PUNCT
ftr-406	1493	11	”	"	PUNCT
ftr-406	1493	12	the	the	DET
ftr-406	1493	13	entity	entity	NOUN
ftr-406	1493	14	approach	approach	NOUN
ftr-406	1493	15	requires	require	VERB
ftr-406	1493	16	that	that	SCONJ
ftr-406	1493	17	the	the	DET
ftr-406	1493	18	partnership	partnership	NOUN
ftr-406	1493	19	recognize	recognize	VERB
ftr-406	1493	20	gain	gain	NOUN
ftr-406	1493	21	or	or	CCONJ
ftr-406	1493	22	loss	loss	NOUN
ftr-406	1493	23	on	on	ADP
ftr-406	1493	24	the	the	DET
ftr-406	1493	25	transfer	transfer	NOUN
ftr-406	1493	26	,	,	PUNCT
ftr-406	1493	27	the	the	DET
ftr-406	1493	28	recipient	recipient	NOUN
ftr-406	1493	29	partner	partner	NOUN
ftr-406	1493	30	take	take	VERB
ftr-406	1493	31	a	a	DET
ftr-406	1493	32	fair	fair	ADJ
ftr-406	1493	33	market	market	NOUN
ftr-406	1493	34	value	value	NOUN
ftr-406	1493	35	basis	basis	NOUN
ftr-406	1493	36	in	in	ADP
ftr-406	1493	37	the	the	DET
ftr-406	1493	38	transferred	transfer	VERB
ftr-406	1493	39	property	property	NOUN
ftr-406	1493	40	,	,	PUNCT
ftr-406	1493	41	and	and	CCONJ
ftr-406	1493	42	the	the	DET
ftr-406	1493	43	recipient	recipient	NOUN
ftr-406	1493	44	partner	partner	NOUN
ftr-406	1493	45	’s	’s	PART
ftr-406	1493	46	basis	basis	NOUN
ftr-406	1493	47	in	in	SCONJ
ftr-406	1493	48	his	his	PRON
ftr-406	1493	49	partnership	partnership	NOUN
ftr-406	1493	50	interest	interest	NOUN
ftr-406	1493	51	be	be	AUX
ftr-406	1493	52	reduced	reduce	VERB
ftr-406	1493	53	only	only	ADV
ftr-406	1493	54	by	by	ADP
ftr-406	1493	55	the	the	DET
ftr-406	1493	56	partner	partner	NOUN
ftr-406	1493	57	’s	’s	PART
ftr-406	1493	58	share	share	NOUN
ftr-406	1493	59	of	of	ADP
ftr-406	1493	60	the	the	DET
ftr-406	1493	61	deduction	deduction	NOUN
ftr-406	1493	62	generated	generate	VERB
ftr-406	1493	63	by	by	ADP
ftr-406	1493	64	the	the	DET
ftr-406	1493	65	payment	payment	NOUN
ftr-406	1493	66	.	.	PUNCT
ftr-406	1494	1	the	the	DET
ftr-406	1494	2	congressional	congressional	ADJ
ftr-406	1494	3	failure	failure	NOUN
ftr-406	1494	4	to	to	PART
ftr-406	1494	5	recognize	recognize	VERB
ftr-406	1494	6	the	the	DET
ftr-406	1494	7	effective	effective	ADJ
ftr-406	1494	8	repeal	repeal	NOUN
ftr-406	1494	9	of	of	ADP
ftr-406	1494	10	section	section	NOUN
ftr-406	1494	11	707(c	707(c	PROPN
ftr-406	1494	12	)	)	PUNCT
ftr-406	1494	13	and	and	CCONJ
ftr-406	1494	14	erase	erase	VERB
ftr-406	1494	15	its	its	PRON
ftr-406	1494	16	language	language	NOUN
ftr-406	1494	17	from	from	ADP
ftr-406	1494	18	subchapter	subchapter	NOUN
ftr-406	1494	19	k	k	PROPN
ftr-406	1494	20	creates	create	VERB
ftr-406	1494	21	a	a	DET
ftr-406	1494	22	source	source	NOUN
ftr-406	1494	23	of	of	ADP
ftr-406	1494	24	confusion	confusion	NOUN
ftr-406	1494	25	and	and	CCONJ
ftr-406	1494	26	complexity	complexity	NOUN
ftr-406	1494	27	,	,	PUNCT
ftr-406	1494	28	a	a	DET
ftr-406	1494	29	trap	trap	NOUN
ftr-406	1494	30	for	for	ADP
ftr-406	1494	31	the	the	DET
ftr-406	1494	32	unwary	unwary	NOUN
ftr-406	1494	33	.	.	PUNCT
ftr-406	1495	1	fortunately	fortunately	ADV
ftr-406	1495	2	,	,	PUNCT
ftr-406	1495	3	the	the	DET
ftr-406	1495	4	staff	staff	NOUN
ftr-406	1495	5	of	of	ADP
ftr-406	1495	6	the	the	DET
ftr-406	1495	7	joint	joint	ADJ
ftr-406	1495	8	committee	committee	NOUN
ftr-406	1495	9	on	on	ADP
ftr-406	1495	10	taxation	taxation	NOUN
ftr-406	1495	11	has	have	AUX
ftr-406	1495	12	finally	finally	ADV
ftr-406	1495	13	recognized	recognize	VERB
ftr-406	1495	14	that	that	SCONJ
ftr-406	1495	15	a	a	DET
ftr-406	1495	16	small	small	ADJ
ftr-406	1495	17	step	step	NOUN
ftr-406	1495	18	in	in	ADP
ftr-406	1495	19	the	the	DET
ftr-406	1495	20	name	name	NOUN
ftr-406	1495	21	of	of	ADP
ftr-406	1495	22	tax	tax	NOUN
ftr-406	1495	23	reform	reform	NOUN
ftr-406	1495	24	and	and	CCONJ
ftr-406	1495	25	simplification	simplification	NOUN
ftr-406	1495	26	can	can	AUX
ftr-406	1495	27	be	be	AUX
ftr-406	1495	28	taken	take	VERB
ftr-406	1495	29	by	by	ADP
ftr-406	1495	30	explicitly	explicitly	ADV
ftr-406	1495	31	repealing	repealing	NOUN
ftr-406	1495	32	section	section	NOUN
ftr-406	1495	33	707(c	707(c	PROPN
ftr-406	1495	34	)	)	PUNCT
ftr-406	1495	35	.	.	PUNCT
ftr-406	1496	1	the	the	DET
ftr-406	1496	2	fact	fact	NOUN
ftr-406	1496	3	that	that	SCONJ
ftr-406	1496	4	the	the	DET
ftr-406	1496	5	staff’s195	staff’s195	ADJ
ftr-406	1496	6	recommendation	recommendation	NOUN
ftr-406	1496	7	has	have	AUX
ftr-406	1496	8	taken	take	VERB
ftr-406	1496	9	20	20	NUM
ftr-406	1496	10	years	year	NOUN
ftr-406	1496	11	since	since	SCONJ
ftr-406	1496	12	we	we	PRON
ftr-406	1496	13	first	first	ADV
ftr-406	1496	14	proposed	propose	VERB
ftr-406	1496	15	the	the	DET
ftr-406	1496	16	explicit	explicit	ADJ
ftr-406	1496	17	repeal	repeal	NOUN
ftr-406	1496	18	of	of	ADP
ftr-406	1496	19	section	section	NOUN
ftr-406	1496	20	707(c	707(c	PROPN
ftr-406	1496	21	)	)	PUNCT
ftr-406	1496	22	demonstrates	demonstrate	VERB
ftr-406	1496	23	how	how	SCONJ
ftr-406	1496	24	difficult	difficult	ADJ
ftr-406	1496	25	it	it	PRON
ftr-406	1496	26	is	be	AUX
ftr-406	1496	27	to	to	PART
ftr-406	1496	28	“	"	PUNCT
ftr-406	1496	29	kill	kill	VERB
ftr-406	1496	30	”	"	PUNCT
ftr-406	1496	31	a	a	DET
ftr-406	1496	32	subsection	subsection	NOUN
ftr-406	1496	33	410	410	NUM
ftr-406	1496	34	florida	florida	PROPN
ftr-406	1496	35	tax	tax	NOUN
ftr-406	1496	36	review	review	NOUN
ftr-406	1497	1	[	[	X
ftr-406	1497	2	v0l.7:6	v0l.7:6	PROPN
ftr-406	1497	3	196	196	NUM
ftr-406	1497	4	.	.	PUNCT
ftr-406	1498	1	unfortunately	unfortunately	ADV
ftr-406	1498	2	,	,	PUNCT
ftr-406	1498	3	the	the	DET
ftr-406	1498	4	actual	actual	ADJ
ftr-406	1498	5	repeal	repeal	NOUN
ftr-406	1498	6	of	of	ADP
ftr-406	1498	7	§	§	PROPN
ftr-406	1498	8	707(c	707(c	PROPN
ftr-406	1498	9	)	)	PUNCT
ftr-406	1498	10	will	will	AUX
ftr-406	1498	11	require	require	VERB
ftr-406	1498	12	somewhat	somewhat	ADV
ftr-406	1498	13	more	more	ADJ
ftr-406	1498	14	than	than	ADP
ftr-406	1498	15	one	one	NUM
ftr-406	1498	16	sentence	sentence	NOUN
ftr-406	1498	17	of	of	ADP
ftr-406	1498	18	statutory	statutory	ADJ
ftr-406	1498	19	language	language	NOUN
ftr-406	1498	20	as	as	SCONJ
ftr-406	1498	21	some	some	DET
ftr-406	1498	22	conforming	conform	VERB
ftr-406	1498	23	amendments	amendment	NOUN
ftr-406	1498	24	and	and	CCONJ
ftr-406	1498	25	modifications	modification	NOUN
ftr-406	1498	26	of	of	ADP
ftr-406	1498	27	those	those	DET
ftr-406	1498	28	provisions	provision	NOUN
ftr-406	1498	29	currently	currently	ADV
ftr-406	1498	30	referring	refer	VERB
ftr-406	1498	31	to	to	ADP
ftr-406	1498	32	guaranteed	guarantee	VERB
ftr-406	1498	33	payments	payment	NOUN
ftr-406	1498	34	or	or	CCONJ
ftr-406	1498	35	§	§	PROPN
ftr-406	1498	36	707(c	707(c	PROPN
ftr-406	1498	37	)	)	PUNCT
ftr-406	1498	38	will	will	AUX
ftr-406	1498	39	also	also	ADV
ftr-406	1498	40	be	be	AUX
ftr-406	1498	41	necessary	necessary	ADJ
ftr-406	1498	42	.	.	PUNCT
ftr-406	1499	1	see	see	VERB
ftr-406	1499	2	irc	irc	PROPN
ftr-406	1499	3	§	§	PROPN
ftr-406	1499	4	§	§	PROPN
ftr-406	1499	5	168(h)(6)(g	168(h)(6)(g	PROPN
ftr-406	1499	6	)	)	PUNCT
ftr-406	1499	7	,	,	PUNCT
ftr-406	1499	8	267(e)(4	267(e)(4	NUM
ftr-406	1499	9	)	)	PUNCT
ftr-406	1499	10	,	,	PUNCT
ftr-406	1499	11	514(c)(9)(e)(ii)(ii	514(c)(9)(e)(ii)(ii	NUM
ftr-406	1499	12	)	)	PUNCT
ftr-406	1499	13	,	,	PUNCT
ftr-406	1499	14	706(a	706(a	NOUN
ftr-406	1499	15	)	)	PUNCT
ftr-406	1499	16	,	,	PUNCT
ftr-406	1499	17	736(a)(2	736(a)(2	NUM
ftr-406	1499	18	)	)	PUNCT
ftr-406	1499	19	,	,	PUNCT
ftr-406	1499	20	736(b)(1	736(b)(1	NOUN
ftr-406	1499	21	)	)	PUNCT
ftr-406	1499	22	,	,	PUNCT
ftr-406	1499	23	1402(a)(13	1402(a)(13	NUM
ftr-406	1499	24	)	)	PUNCT
ftr-406	1499	25	,	,	PUNCT
ftr-406	1499	26	2701(c)(1)(b)(iii	2701(c)(1)(b)(iii	NUM
ftr-406	1499	27	)	)	PUNCT
ftr-406	1499	28	,	,	PUNCT
ftr-406	1499	29	and	and	CCONJ
ftr-406	1499	30	7519(d)(5	7519(d)(5	NUM
ftr-406	1499	31	)	)	PUNCT
ftr-406	1499	32	.	.	PUNCT
ftr-406	1500	1	of	of	ADP
ftr-406	1500	2	the	the	DET
ftr-406	1500	3	code	code	NOUN
ftr-406	1500	4	(	(	PUNCT
ftr-406	1500	5	much	much	ADV
ftr-406	1500	6	less	less	ADV
ftr-406	1500	7	an	an	DET
ftr-406	1500	8	entire	entire	ADJ
ftr-406	1500	9	section	section	NOUN
ftr-406	1500	10	)	)	PUNCT
ftr-406	1500	11	,	,	PUNCT
ftr-406	1500	12	even	even	ADV
ftr-406	1500	13	a	a	DET
ftr-406	1500	14	subsection	subsection	NOUN
ftr-406	1500	15	whose	whose	DET
ftr-406	1500	16	only	only	ADJ
ftr-406	1500	17	effect	effect	NOUN
ftr-406	1500	18	is	be	AUX
ftr-406	1500	19	the	the	DET
ftr-406	1500	20	promotion	promotion	NOUN
ftr-406	1500	21	of	of	ADP
ftr-406	1500	22	needless	needless	ADJ
ftr-406	1500	23	confusion	confusion	NOUN
ftr-406	1500	24	and	and	CCONJ
ftr-406	1500	25	complexity	complexity	NOUN
ftr-406	1500	26	.	.	PUNCT
ftr-406	1501	1	the	the	DET
ftr-406	1501	2	committee	committee	NOUN
ftr-406	1501	3	staff	staff	NOUN
ftr-406	1501	4	should	should	AUX
ftr-406	1501	5	draft	draft	VERB
ftr-406	1501	6	the	the	DET
ftr-406	1501	7	required	require	VERB
ftr-406	1501	8	language	language	NOUN
ftr-406	1501	9	(	(	PUNCT
ftr-406	1501	10	one	one	NUM
ftr-406	1501	11	sentence	sentence	NOUN
ftr-406	1501	12	should	should	AUX
ftr-406	1501	13	be	be	AUX
ftr-406	1501	14	all	all	PRON
ftr-406	1501	15	that	that	PRON
ftr-406	1501	16	is	be	AUX
ftr-406	1501	17	necessary	necessary	ADJ
ftr-406	1501	18	)	)	PUNCT
ftr-406	1501	19	and	and	CCONJ
ftr-406	1501	20	urge	urge	VERB
ftr-406	1501	21	the	the	DET
ftr-406	1501	22	committees	committee	NOUN
ftr-406	1501	23	of	of	ADP
ftr-406	1501	24	congress	congress	PROPN
ftr-406	1501	25	to	to	PART
ftr-406	1501	26	act	act	VERB
ftr-406	1501	27	on	on	ADP
ftr-406	1501	28	its	its	PRON
ftr-406	1501	29	recommendation	recommendation	NOUN
ftr-406	1501	30	before	before	SCONJ
ftr-406	1501	31	someone	someone	PRON
ftr-406	1501	32	breathes	breathe	VERB
ftr-406	1501	33	new	new	ADJ
ftr-406	1501	34	life	life	NOUN
ftr-406	1501	35	into	into	ADP
ftr-406	1501	36	a	a	DET
ftr-406	1501	37	provision	provision	NOUN
ftr-406	1501	38	whose	whose	DET
ftr-406	1501	39	time	time	NOUN
ftr-406	1501	40	and	and	CCONJ
ftr-406	1501	41	usefulness	usefulness	NOUN
ftr-406	1501	42	has	have	AUX
ftr-406	1501	43	clearly	clearly	ADV
ftr-406	1501	44	passed.196	passed.196	ADJ