id	sid	tid	token	lemma	pos
ftr-407	1	1	paul	paul	PROPN
ftr-407	1	2	g.	g.	PROPN
ftr-407	1	3	kauper	kauper	PROPN
ftr-407	1	4	professor	professor	PROPN
ftr-407	1	5	,	,	PUNCT
ftr-407	1	6	university	university	PROPN
ftr-407	1	7	of	of	ADP
ftr-407	1	8	michigan	michigan	PROPN
ftr-407	1	9	law	law	PROPN
ftr-407	1	10	school	school	NOUN
ftr-407	1	11	.	.	PUNCT
ftr-407	2	1	the	the	DET
ftr-407	2	2	author	author	NOUN
ftr-407	2	3	wishes	wish	VERB
ftr-407	2	4	to	to	PART
ftr-407	2	5	thank	thank	VERB
ftr-407	2	6	professors	professor	NOUN
ftr-407	2	7	andrea	andrea	PROPN
ftr-407	2	8	monroe	monroe	PROPN
ftr-407	2	9	and	and	CCONJ
ftr-407	2	10	yale	yale	PROPN
ftr-407	2	11	kamisar	kamisar	PROPN
ftr-407	2	12	for	for	ADP
ftr-407	2	13	their	their	PRON
ftr-407	2	14	helpful	helpful	ADJ
ftr-407	2	15	suggestions	suggestion	NOUN
ftr-407	2	16	that	that	PRON
ftr-407	2	17	were	be	AUX
ftr-407	2	18	incorporated	incorporate	VERB
ftr-407	2	19	into	into	ADP
ftr-407	2	20	this	this	DET
ftr-407	2	21	piece	piece	NOUN
ftr-407	2	22	.	.	PUNCT
ftr-407	3	1	411	411	NUM
ftr-407	3	2	florida	florida	PROPN
ftr-407	3	3	tax	tax	NOUN
ftr-407	3	4	review	review	NOUN
ftr-407	3	5	volume	volume	NOUN
ftr-407	3	6	7	7	NUM
ftr-407	3	7	2006	2006	NUM
ftr-407	3	8	number	number	NOUN
ftr-407	3	9	6	6	NUM
ftr-407	3	10	is	be	AUX
ftr-407	3	11	the	the	DET
ftr-407	3	12	report	report	NOUN
ftr-407	3	13	of	of	ADP
ftr-407	3	14	lazarus	lazarus	PROPN
ftr-407	3	15	’s	’s	PART
ftr-407	3	16	death	death	NOUN
ftr-407	3	17	premature	premature	VERB
ftr-407	3	18	?	?	PUNCT
ftr-407	4	1	a	a	DET
ftr-407	4	2	reply	reply	NOUN
ftr-407	4	3	to	to	ADP
ftr-407	4	4	cameron	cameron	PROPN
ftr-407	4	5	and	and	CCONJ
ftr-407	4	6	postlewaite	postlewaite	NOUN
ftr-407	4	7	by	by	ADP
ftr-407	4	8	douglas	douglas	PROPN
ftr-407	4	9	a.	a.	PROPN
ftr-407	4	10	kahn	kahn	PROPN
ftr-407	4	11	*	*	PROPN
ftr-407	4	12	i.	i.	PROPN
ftr-407	4	13	introduction	introduction	NOUN
ftr-407	4	14	.	.	PUNCT
ftr-407	5	1	....................................................................................	....................................................................................	PUNCT
ftr-407	6	1	413	413	NUM
ftr-407	6	2	ii	ii	NOUN
ftr-407	6	3	.	.	PUNCT
ftr-407	6	4	was	be	AUX
ftr-407	6	5	there	there	PRON
ftr-407	6	6	an	an	DET
ftr-407	6	7	implied	imply	VERB
ftr-407	6	8	or	or	CCONJ
ftr-407	6	9	effective	effective	ADJ
ftr-407	6	10	repeal	repeal	NOUN
ftr-407	6	11	of	of	ADP
ftr-407	6	12	irc	irc	PROPN
ftr-407	6	13	section	section	NOUN
ftr-407	6	14	707(c	707(c	PROPN
ftr-407	6	15	)	)	PUNCT
ftr-407	6	16	in	in	ADP
ftr-407	6	17	1984	1984	NUM
ftr-407	6	18	?	?	PUNCT
ftr-407	6	19	.	.	PUNCT
ftr-407	7	1	..................................................................	..................................................................	PUNCT
ftr-407	8	1	415	415	NUM
ftr-407	8	2	a.	a.	NOUN
ftr-407	8	3	post-1984	post-1984	NOUN
ftr-407	8	4	regulations	regulation	NOUN
ftr-407	8	5	apply	apply	VERB
ftr-407	8	6	irc	irc	NOUN
ftr-407	8	7	section	section	NOUN
ftr-407	8	8	707(c	707(c	PROPN
ftr-407	8	9	)	)	PUNCT
ftr-407	8	10	.	.	PUNCT
ftr-407	9	1	..................	..................	PUNCT
ftr-407	10	1	415	415	NUM
ftr-407	10	2	b.	b.	NOUN
ftr-407	10	3	disfavor	disfavor	NOUN
ftr-407	10	4	of	of	ADP
ftr-407	10	5	implied	imply	VERB
ftr-407	10	6	repeal	repeal	NOUN
ftr-407	10	7	of	of	ADP
ftr-407	10	8	statutes	statute	NOUN
ftr-407	10	9	.	.	PUNCT
ftr-407	11	1	...................................	...................................	PUNCT
ftr-407	12	1	416	416	NUM
ftr-407	12	2	1	1	NUM
ftr-407	12	3	.	.	PUNCT
ftr-407	13	1	no	no	DET
ftr-407	13	2	conflict	conflict	NOUN
ftr-407	13	3	in	in	ADP
ftr-407	13	4	language	language	NOUN
ftr-407	13	5	or	or	CCONJ
ftr-407	13	6	purpose	purpose	NOUN
ftr-407	13	7	of	of	ADP
ftr-407	13	8	two	two	NUM
ftr-407	13	9	statutes	statute	NOUN
ftr-407	13	10	.	.	PUNCT
ftr-407	14	1	....	....	PUNCT
ftr-407	15	1	416	416	NUM
ftr-407	15	2	2	2	NUM
ftr-407	15	3	.	.	NUM
ftr-407	15	4	purported	purport	VERB
ftr-407	15	5	repeal	repeal	NOUN
ftr-407	15	6	by	by	ADP
ftr-407	15	7	legislative	legislative	ADJ
ftr-407	15	8	history	history	NOUN
ftr-407	15	9	is	be	AUX
ftr-407	15	10	unwarranted	unwarranted	ADJ
ftr-407	15	11	.	.	PUNCT
ftr-407	16	1	...............................................................	...............................................................	PUNCT
ftr-407	17	1	417	417	NUM
ftr-407	17	2	3	3	X
ftr-407	17	3	.	.	PUNCT
ftr-407	17	4	proposal	proposal	NOUN
ftr-407	17	5	of	of	ADP
ftr-407	17	6	standards	standard	NOUN
ftr-407	17	7	for	for	ADP
ftr-407	17	8	determining	determine	VERB
ftr-407	17	9	partner	partner	NOUN
ftr-407	17	10	capacity	capacity	NOUN
ftr-407	17	11	contained	contain	VERB
ftr-407	17	12	in	in	ADP
ftr-407	17	13	the	the	DET
ftr-407	17	14	legislative	legislative	ADJ
ftr-407	17	15	history	history	NOUN
ftr-407	17	16	.	.	PUNCT
ftr-407	18	1	...............	...............	PUNCT
ftr-407	19	1	417	417	NUM
ftr-407	19	2	(	(	PUNCT
ftr-407	19	3	a	a	NOUN
ftr-407	19	4	)	)	PUNCT
ftr-407	19	5	absence	absence	NOUN
ftr-407	19	6	of	of	ADP
ftr-407	19	7	risk	risk	NOUN
ftr-407	19	8	factor	factor	NOUN
ftr-407	19	9	.	.	PUNCT
ftr-407	20	1	..................................	..................................	PUNCT
ftr-407	21	1	418	418	NUM
ftr-407	21	2	(	(	PUNCT
ftr-407	21	3	b	b	NOUN
ftr-407	21	4	)	)	PUNCT
ftr-407	21	5	role	role	NOUN
ftr-407	21	6	of	of	ADP
ftr-407	21	7	absence	absence	NOUN
ftr-407	21	8	of	of	ADP
ftr-407	21	9	risk	risk	NOUN
ftr-407	21	10	factor	factor	NOUN
ftr-407	21	11	.	.	PUNCT
ftr-407	21	12	......................	......................	PUNCT
ftr-407	22	1	418	418	NUM
ftr-407	22	2	4	4	NUM
ftr-407	22	3	.	.	PUNCT
ftr-407	22	4	rejection	rejection	NOUN
ftr-407	22	5	by	by	ADP
ftr-407	22	6	treasury	treasury	NOUN
ftr-407	22	7	of	of	ADP
ftr-407	22	8	standards	standard	NOUN
ftr-407	22	9	contained	contain	VERB
ftr-407	22	10	in	in	ADP
ftr-407	22	11	the	the	DET
ftr-407	22	12	legislative	legislative	ADJ
ftr-407	22	13	history	history	NOUN
ftr-407	22	14	–	–	PUNCT
ftr-407	22	15	an	an	DET
ftr-407	22	16	invitation	invitation	NOUN
ftr-407	22	17	declined	decline	VERB
ftr-407	22	18	.	.	PUNCT
ftr-407	23	1	................................................	................................................	PUNCT
ftr-407	24	1	419	419	NUM
ftr-407	24	2	iii	iii	X
ftr-407	24	3	.	.	PUNCT
ftr-407	24	4	should	should	AUX
ftr-407	24	5	irc	irc	VERB
ftr-407	24	6	section	section	NOUN
ftr-407	24	7	707(c	707(c	PROPN
ftr-407	24	8	)	)	PUNCT
ftr-407	24	9	be	be	AUX
ftr-407	24	10	repealed	repeal	VERB
ftr-407	24	11	?	?	PUNCT
ftr-407	24	12	.	.	PUNCT
ftr-407	25	1	................................	................................	PUNCT
ftr-407	26	1	423	423	NUM
ftr-407	26	2	iv	iv	NOUN
ftr-407	26	3	.	.	PUNCT
ftr-407	26	4	reply	reply	NOUN
ftr-407	26	5	to	to	ADP
ftr-407	26	6	the	the	DET
ftr-407	26	7	criticisms	criticism	NOUN
ftr-407	26	8	of	of	ADP
ftr-407	26	9	the	the	DET
ftr-407	26	10	2004	2004	NUM
ftr-407	26	11	article	article	NOUN
ftr-407	26	12	.	.	PUNCT
ftr-407	27	1	........................	........................	PUNCT
ftr-407	28	1	424	424	NUM
ftr-407	28	2	a.	a.	NOUN
ftr-407	28	3	the	the	DET
ftr-407	28	4	adoption	adoption	NOUN
ftr-407	28	5	of	of	ADP
ftr-407	28	6	irc	irc	PROPN
ftr-407	28	7	section	section	NOUN
ftr-407	28	8	707(a)(2	707(a)(2	NUM
ftr-407	28	9	)	)	PUNCT
ftr-407	28	10	has	have	VERB
ftr-407	28	11	no	no	DET
ftr-407	28	12	bearing	bearing	NOUN
ftr-407	28	13	on	on	ADP
ftr-407	28	14	the	the	DET
ftr-407	28	15	issues	issue	NOUN
ftr-407	28	16	discussed	discuss	VERB
ftr-407	28	17	in	in	ADP
ftr-407	28	18	the	the	DET
ftr-407	28	19	2004	2004	NUM
ftr-407	28	20	article	article	NOUN
ftr-407	28	21	.	.	PUNCT
ftr-407	29	1	.........................	.........................	PUNCT
ftr-407	30	1	425	425	NUM
ftr-407	30	2	b.	b.	NOUN
ftr-407	30	3	no	no	PRON
ftr-407	30	4	expressed	express	VERB
ftr-407	30	5	legislative	legislative	ADJ
ftr-407	30	6	intent	intent	NOUN
ftr-407	30	7	regarding	regard	VERB
ftr-407	30	8	guaranteed	guarantee	VERB
ftr-407	30	9	payments	payment	NOUN
ftr-407	30	10	in	in	ADP
ftr-407	30	11	kind	kind	NOUN
ftr-407	30	12	.	.	PUNCT
ftr-407	31	1	....................................................................	....................................................................	PUNCT
ftr-407	32	1	425	425	NUM
ftr-407	32	2	c.	c.	NOUN
ftr-407	32	3	congressional	congressional	ADJ
ftr-407	32	4	goal	goal	NOUN
ftr-407	32	5	of	of	ADP
ftr-407	32	6	nonrecognition	nonrecognition	NOUN
ftr-407	32	7	for	for	ADP
ftr-407	32	8	transactions	transaction	NOUN
ftr-407	32	9	between	between	ADP
ftr-407	32	10	a	a	DET
ftr-407	32	11	partnership	partnership	NOUN
ftr-407	32	12	and	and	CCONJ
ftr-407	32	13	partners	partner	NOUN
ftr-407	32	14	.	.	PUNCT
ftr-407	32	15	.....................................	.....................................	PUNCT
ftr-407	33	1	426	426	NUM
ftr-407	33	2	d.	d.	PROPN
ftr-407	33	3	eclectic	eclectic	ADJ
ftr-407	33	4	application	application	NOUN
ftr-407	33	5	of	of	ADP
ftr-407	33	6	entity	entity	NOUN
ftr-407	33	7	and	and	CCONJ
ftr-407	33	8	aggregate	aggregate	ADJ
ftr-407	33	9	treatments	treatment	NOUN
ftr-407	33	10	of	of	ADP
ftr-407	33	11	a	a	DET
ftr-407	33	12	partnership	partnership	NOUN
ftr-407	33	13	.	.	PUNCT
ftr-407	34	1	.....................................................................	.....................................................................	PUNCT
ftr-407	35	1	427	427	NUM
ftr-407	35	2	e.	e.	PROPN
ftr-407	35	3	slight	slight	PROPN
ftr-407	35	4	presumption	presumption	NOUN
ftr-407	35	5	favoring	favor	VERB
ftr-407	35	6	aggregate	aggregate	ADJ
ftr-407	35	7	treatment	treatment	NOUN
ftr-407	35	8	.	.	PUNCT
ftr-407	36	1	..............	..............	PUNCT
ftr-407	37	1	428	428	NUM
ftr-407	37	2	412	412	NUM
ftr-407	37	3	florida	florida	PROPN
ftr-407	37	4	tax	tax	NOUN
ftr-407	37	5	review	review	PROPN
ftr-407	37	6	vol.7:6	vol.7:6	PROPN
ftr-407	37	7	f.	f.	PROPN
ftr-407	37	8	examination	examination	PROPN
ftr-407	37	9	of	of	ADP
ftr-407	37	10	policies	policy	NOUN
ftr-407	37	11	cameron	cameron	PROPN
ftr-407	37	12	and	and	CCONJ
ftr-407	37	13	postlewaite	postlewaite	NOUN
ftr-407	37	14	rely	rely	VERB
ftr-407	37	15	upon	upon	SCONJ
ftr-407	37	16	for	for	ADP
ftr-407	37	17	contention	contention	NOUN
ftr-407	37	18	that	that	SCONJ
ftr-407	37	19	partnership	partnership	NOUN
ftr-407	37	20	recognizes	recognize	VERB
ftr-407	37	21	gain	gain	NOUN
ftr-407	37	22	or	or	CCONJ
ftr-407	37	23	loss	loss	NOUN
ftr-407	37	24	.	.	PUNCT
ftr-407	38	1	...........................................................................	...........................................................................	PUNCT
ftr-407	39	1	429	429	NUM
ftr-407	39	2	1	1	NUM
ftr-407	39	3	.	.	PUNCT
ftr-407	39	4	deduction	deduction	NOUN
ftr-407	39	5	for	for	ADP
ftr-407	39	6	disposition	disposition	NOUN
ftr-407	39	7	of	of	ADP
ftr-407	39	8	unrealized	unrealized	ADJ
ftr-407	39	9	appreciation	appreciation	NOUN
ftr-407	39	10	.	.	PUNCT
ftr-407	40	1	..............................................................	..............................................................	PUNCT
ftr-407	41	1	429	429	NUM
ftr-407	41	2	(	(	PUNCT
ftr-407	41	3	a	a	PRON
ftr-407	41	4	)	)	PUNCT
ftr-407	41	5	partnership	partnership	NOUN
ftr-407	41	6	-	-	PUNCT
ftr-407	41	7	partner	partner	NOUN
ftr-407	41	8	and	and	CCONJ
ftr-407	41	9	employer	employer	NOUN
ftr-407	41	10	-	-	PUNCT
ftr-407	41	11	employee	employee	NOUN
ftr-407	41	12	transactions	transaction	NOUN
ftr-407	41	13	are	be	AUX
ftr-407	41	14	not	not	PART
ftr-407	41	15	equivalent	equivalent	ADJ
ftr-407	41	16	.	.	PUNCT
ftr-407	42	1	...................	...................	PUNCT
ftr-407	43	1	435	435	NUM
ftr-407	43	2	(	(	PUNCT
ftr-407	43	3	b	b	NOUN
ftr-407	43	4	)	)	PUNCT
ftr-407	43	5	comparison	comparison	NOUN
ftr-407	43	6	of	of	ADP
ftr-407	43	7	guaranteed	guarantee	VERB
ftr-407	43	8	payments	payment	NOUN
ftr-407	43	9	to	to	ADP
ftr-407	43	10	ordinary	ordinary	ADJ
ftr-407	43	11	section	section	NOUN
ftr-407	43	12	731	731	NUM
ftr-407	43	13	distributions	distribution	NOUN
ftr-407	43	14	.	.	PUNCT
ftr-407	44	1	..............	..............	PUNCT
ftr-407	45	1	436	436	NUM
ftr-407	45	2	(	(	PUNCT
ftr-407	45	3	c	c	NOUN
ftr-407	45	4	)	)	PUNCT
ftr-407	45	5	similar	similar	ADJ
ftr-407	45	6	consequence	consequence	NOUN
ftr-407	45	7	of	of	ADP
ftr-407	45	8	partnership	partnership	NOUN
ftr-407	45	9	’s	’s	PART
ftr-407	45	10	deduction	deduction	NOUN
ftr-407	45	11	and	and	CCONJ
ftr-407	45	12	allocation	allocation	NOUN
ftr-407	45	13	of	of	ADP
ftr-407	45	14	partnership	partnership	NOUN
ftr-407	45	15	income	income	NOUN
ftr-407	45	16	.	.	PUNCT
ftr-407	46	1	..........................................................	..........................................................	PUNCT
ftr-407	47	1	437	437	NUM
ftr-407	47	2	2	2	NUM
ftr-407	47	3	.	.	PUNCT
ftr-407	47	4	potential	potential	NOUN
ftr-407	47	5	for	for	ADP
ftr-407	47	6	abuse	abuse	NOUN
ftr-407	47	7	.	.	PUNCT
ftr-407	48	1	....................................................	....................................................	PUNCT
ftr-407	49	1	439	439	NUM
ftr-407	49	2	g.	g.	PROPN
ftr-407	49	3	administrative	administrative	PROPN
ftr-407	49	4	burden	burden	PROPN
ftr-407	49	5	generated	generate	VERB
ftr-407	49	6	by	by	ADP
ftr-407	49	7	requiring	require	VERB
ftr-407	49	8	gain	gain	NOUN
ftr-407	49	9	recognition	recognition	NOUN
ftr-407	49	10	.	.	PUNCT
ftr-407	50	1	...........................................................................	...........................................................................	PUNCT
ftr-407	51	1	444	444	NUM
ftr-407	51	2	v.	v.	ADP
ftr-407	51	3	conclusions	conclusion	NOUN
ftr-407	51	4	.	.	PUNCT
ftr-407	52	1	.....................................................................................	.....................................................................................	PUNCT
ftr-407	53	1	450	450	NUM
ftr-407	53	2	2006	2006	NUM
ftr-407	53	3	]	]	PUNCT
ftr-407	53	4	is	be	AUX
ftr-407	53	5	the	the	DET
ftr-407	53	6	report	report	NOUN
ftr-407	53	7	of	of	ADP
ftr-407	53	8	lazarus	lazarus	PROPN
ftr-407	53	9	’s	’s	PART
ftr-407	53	10	death	death	NOUN
ftr-407	53	11	premature	premature	VERB
ftr-407	53	12	?	?	PUNCT
ftr-407	54	1	413	413	NUM
ftr-407	54	2	1	1	NUM
ftr-407	54	3	.	.	PUNCT
ftr-407	54	4	douglas	douglas	PROPN
ftr-407	54	5	a.	a.	PROPN
ftr-407	54	6	kahn	kahn	PROPN
ftr-407	54	7	and	and	CCONJ
ftr-407	54	8	faith	faith	PROPN
ftr-407	54	9	cuenin	cuenin	PROPN
ftr-407	54	10	,	,	PUNCT
ftr-407	54	11	guaranteed	guarantee	VERB
ftr-407	54	12	payments	payment	NOUN
ftr-407	54	13	made	make	VERB
ftr-407	54	14	in	in	ADP
ftr-407	54	15	kind	kind	NOUN
ftr-407	54	16	by	by	ADP
ftr-407	54	17	a	a	DET
ftr-407	54	18	partnership	partnership	NOUN
ftr-407	54	19	,	,	PUNCT
ftr-407	54	20	6	6	NUM
ftr-407	54	21	fla	fla	NOUN
ftr-407	54	22	.	.	PUNCT
ftr-407	55	1	tax	tax	PROPN
ftr-407	55	2	rev	rev	PROPN
ftr-407	55	3	.	.	PROPN
ftr-407	56	1	405	405	NUM
ftr-407	56	2	(	(	PUNCT
ftr-407	56	3	2004	2004	NUM
ftr-407	56	4	)	)	PUNCT
ftr-407	57	1	[	[	X
ftr-407	57	2	hereinafter	hereinafter	NOUN
ftr-407	57	3	2004	2004	NUM
ftr-407	57	4	article	article	NOUN
ftr-407	57	5	]	]	PUNCT
ftr-407	57	6	.	.	PUNCT
ftr-407	58	1	2	2	X
ftr-407	58	2	.	.	X
ftr-407	58	3	david	david	PROPN
ftr-407	58	4	l.	l.	PROPN
ftr-407	58	5	cameron	cameron	PROPN
ftr-407	58	6	and	and	CCONJ
ftr-407	58	7	philip	philip	PROPN
ftr-407	58	8	f.	f.	PROPN
ftr-407	58	9	postlewaite	postlewaite	PROPN
ftr-407	58	10	,	,	PUNCT
ftr-407	58	11	the	the	DET
ftr-407	58	12	lazarus	lazarus	PROPN
ftr-407	58	13	effect	effect	PROPN
ftr-407	58	14	:	:	PUNCT
ftr-407	58	15	a	a	DET
ftr-407	58	16	commentary	commentary	NOUN
ftr-407	58	17	on	on	ADP
ftr-407	58	18	in	in	ADP
ftr-407	58	19	-	-	PUNCT
ftr-407	58	20	kind	kind	ADJ
ftr-407	58	21	guaranteed	guarantee	VERB
ftr-407	58	22	payments	payment	NOUN
ftr-407	58	23	,	,	PUNCT
ftr-407	58	24	7	7	NUM
ftr-407	58	25	fla	fla	NOUN
ftr-407	58	26	.	.	PUNCT
ftr-407	59	1	tax	tax	PROPN
ftr-407	59	2	rev	rev	PROPN
ftr-407	59	3	.	.	PROPN
ftr-407	59	4	339	339	NUM
ftr-407	59	5	(	(	PUNCT
ftr-407	59	6	2006	2006	NUM
ftr-407	59	7	)	)	PUNCT
ftr-407	60	1	[	[	X
ftr-407	60	2	hereinafter	hereinafter	NOUN
ftr-407	60	3	lazarus	lazarus	PROPN
ftr-407	60	4	effect	effect	PROPN
ftr-407	60	5	]	]	PUNCT
ftr-407	60	6	.	.	PUNCT
ftr-407	61	1	3	3	X
ftr-407	61	2	.	.	X
ftr-407	62	1	i	i	PRON
ftr-407	62	2	d.	d.	PROPN
ftr-407	62	3	at	at	ADP
ftr-407	62	4	351	351	NUM
ftr-407	62	5	and	and	CCONJ
ftr-407	62	6	391	391	NUM
ftr-407	62	7	.	.	PUNCT
ftr-407	63	1	i.	i.	NOUN
ftr-407	63	2	introduction	introduction	NOUN
ftr-407	63	3	over	over	ADP
ftr-407	63	4	a	a	DET
ftr-407	63	5	year	year	NOUN
ftr-407	63	6	ago	ago	ADV
ftr-407	63	7	,	,	PUNCT
ftr-407	63	8	ms	ms	PROPN
ftr-407	63	9	.	.	PROPN
ftr-407	63	10	faith	faith	PROPN
ftr-407	63	11	cuenin	cuenin	PROPN
ftr-407	63	12	and	and	CCONJ
ftr-407	63	13	i	i	PRON
ftr-407	63	14	wrote	write	VERB
ftr-407	63	15	an	an	DET
ftr-407	63	16	article	article	NOUN
ftr-407	63	17	in	in	ADP
ftr-407	63	18	this	this	DET
ftr-407	63	19	review	review	NOUN
ftr-407	63	20	(	(	PUNCT
ftr-407	63	21	which	which	PRON
ftr-407	63	22	i	i	PRON
ftr-407	63	23	hereafter	hereafter	ADV
ftr-407	63	24	refer	refer	VERB
ftr-407	63	25	to	to	ADP
ftr-407	63	26	as	as	ADP
ftr-407	63	27	the	the	DET
ftr-407	63	28	“	"	PUNCT
ftr-407	63	29	2004	2004	NUM
ftr-407	63	30	article	article	NOUN
ftr-407	63	31	”	"	PUNCT
ftr-407	63	32	)	)	PUNCT
ftr-407	63	33	about	about	ADP
ftr-407	63	34	the	the	DET
ftr-407	63	35	tax	tax	NOUN
ftr-407	63	36	treatment	treatment	NOUN
ftr-407	63	37	of	of	ADP
ftr-407	63	38	guaranteed	guarantee	VERB
ftr-407	63	39	payments	payment	NOUN
ftr-407	63	40	under	under	ADP
ftr-407	63	41	section	section	NOUN
ftr-407	63	42	707(c	707(c	PROPN
ftr-407	63	43	)	)	PUNCT
ftr-407	63	44	that	that	PRON
ftr-407	63	45	are	be	AUX
ftr-407	63	46	made	make	VERB
ftr-407	63	47	in	in	ADP
ftr-407	63	48	kind	kind	NOUN
ftr-407	63	49	.	.	PUNCT
ftr-407	64	1	we	we	PRON
ftr-407	64	2	concluded1	concluded1	VERB
ftr-407	64	3	that	that	SCONJ
ftr-407	64	4	a	a	DET
ftr-407	64	5	partnership	partnership	NOUN
ftr-407	64	6	does	do	AUX
ftr-407	64	7	not	not	PART
ftr-407	64	8	recognize	recognize	VERB
ftr-407	64	9	gain	gain	NOUN
ftr-407	64	10	or	or	CCONJ
ftr-407	64	11	loss	loss	NOUN
ftr-407	64	12	on	on	ADP
ftr-407	64	13	the	the	DET
ftr-407	64	14	making	making	NOUN
ftr-407	64	15	of	of	ADP
ftr-407	64	16	a	a	DET
ftr-407	64	17	guaranteed	guarantee	VERB
ftr-407	64	18	payment	payment	NOUN
ftr-407	64	19	with	with	ADP
ftr-407	64	20	appreciated	appreciated	ADJ
ftr-407	64	21	or	or	CCONJ
ftr-407	64	22	depreciated	depreciate	VERB
ftr-407	64	23	property	property	NOUN
ftr-407	64	24	.	.	PUNCT
ftr-407	65	1	we	we	PRON
ftr-407	65	2	also	also	ADV
ftr-407	65	3	concluded	conclude	VERB
ftr-407	65	4	that	that	SCONJ
ftr-407	65	5	the	the	DET
ftr-407	65	6	partner	partner	NOUN
ftr-407	65	7	’s	’s	PART
ftr-407	65	8	basis	basis	NOUN
ftr-407	65	9	in	in	ADP
ftr-407	65	10	the	the	DET
ftr-407	65	11	property	property	NOUN
ftr-407	65	12	received	receive	VERB
ftr-407	65	13	will	will	AUX
ftr-407	65	14	equal	equal	VERB
ftr-407	65	15	its	its	PRON
ftr-407	65	16	fair	fair	ADJ
ftr-407	65	17	market	market	NOUN
ftr-407	65	18	value	value	NOUN
ftr-407	65	19	at	at	ADP
ftr-407	65	20	the	the	DET
ftr-407	65	21	time	time	NOUN
ftr-407	65	22	of	of	ADP
ftr-407	65	23	payment	payment	NOUN
ftr-407	65	24	,	,	PUNCT
ftr-407	65	25	and	and	CCONJ
ftr-407	65	26	that	that	SCONJ
ftr-407	65	27	the	the	DET
ftr-407	65	28	payment	payment	NOUN
ftr-407	65	29	does	do	AUX
ftr-407	65	30	not	not	PART
ftr-407	65	31	affect	affect	VERB
ftr-407	65	32	the	the	DET
ftr-407	65	33	partner	partner	NOUN
ftr-407	65	34	’s	’s	NOUN
ftr-407	65	35	outside	outside	ADJ
ftr-407	65	36	basis	basis	NOUN
ftr-407	65	37	in	in	ADP
ftr-407	65	38	his	his	PRON
ftr-407	65	39	partnership	partnership	NOUN
ftr-407	65	40	interest	interest	NOUN
ftr-407	65	41	except	except	SCONJ
ftr-407	65	42	to	to	ADP
ftr-407	65	43	the	the	DET
ftr-407	65	44	extent	extent	NOUN
ftr-407	65	45	of	of	ADP
ftr-407	65	46	the	the	DET
ftr-407	65	47	partner	partner	NOUN
ftr-407	65	48	’s	’s	PART
ftr-407	65	49	share	share	NOUN
ftr-407	65	50	of	of	ADP
ftr-407	65	51	any	any	DET
ftr-407	65	52	deduction	deduction	NOUN
ftr-407	65	53	that	that	PRON
ftr-407	65	54	the	the	DET
ftr-407	65	55	partnership	partnership	NOUN
ftr-407	65	56	obtained	obtain	VERB
ftr-407	65	57	by	by	ADP
ftr-407	65	58	making	make	VERB
ftr-407	65	59	the	the	DET
ftr-407	65	60	payment	payment	NOUN
ftr-407	65	61	.	.	PUNCT
ftr-407	66	1	professors	professor	NOUN
ftr-407	66	2	cameron	cameron	PROPN
ftr-407	66	3	and	and	CCONJ
ftr-407	66	4	postlewaite	postlewaite	NOUN
ftr-407	66	5	strongly	strongly	ADV
ftr-407	66	6	disagree	disagree	VERB
ftr-407	66	7	with	with	ADP
ftr-407	66	8	one	one	NUM
ftr-407	66	9	of	of	ADP
ftr-407	66	10	the	the	DET
ftr-407	66	11	conclusions	conclusion	NOUN
ftr-407	66	12	we	we	PRON
ftr-407	66	13	reached	reach	VERB
ftr-407	66	14	in	in	ADP
ftr-407	66	15	our	our	PRON
ftr-407	66	16	article	article	NOUN
ftr-407	66	17	(	(	PUNCT
ftr-407	66	18	i.e.	i.e.	X
ftr-407	66	19	,	,	PUNCT
ftr-407	66	20	our	our	PRON
ftr-407	66	21	conclusion	conclusion	NOUN
ftr-407	66	22	that	that	SCONJ
ftr-407	66	23	the	the	DET
ftr-407	66	24	partnership	partnership	NOUN
ftr-407	66	25	does	do	AUX
ftr-407	66	26	not	not	PART
ftr-407	66	27	recognize	recognize	VERB
ftr-407	66	28	gain	gain	NOUN
ftr-407	66	29	or	or	CCONJ
ftr-407	66	30	loss	loss	NOUN
ftr-407	66	31	)	)	PUNCT
ftr-407	66	32	and	and	CCONJ
ftr-407	66	33	with	with	ADP
ftr-407	66	34	all	all	PRON
ftr-407	66	35	of	of	ADP
ftr-407	66	36	our	our	PRON
ftr-407	66	37	reasoning	reasoning	NOUN
ftr-407	66	38	.	.	PUNCT
ftr-407	67	1	they	they	PRON
ftr-407	67	2	are	be	AUX
ftr-407	67	3	publishing	publish	VERB
ftr-407	67	4	in	in	ADP
ftr-407	67	5	this	this	DET
ftr-407	67	6	issue	issue	NOUN
ftr-407	67	7	of	of	ADP
ftr-407	67	8	the	the	DET
ftr-407	67	9	florida	florida	PROPN
ftr-407	67	10	tax	tax	NOUN
ftr-407	67	11	review	review	NOUN
ftr-407	67	12	(	(	PUNCT
ftr-407	67	13	in	in	ADP
ftr-407	67	14	what	what	PRON
ftr-407	67	15	i	i	PRON
ftr-407	67	16	will	will	AUX
ftr-407	67	17	refer	refer	VERB
ftr-407	67	18	to	to	ADP
ftr-407	67	19	as	as	ADP
ftr-407	67	20	their	their	PRON
ftr-407	67	21	“	"	PUNCT
ftr-407	67	22	lazarus	lazarus	PROPN
ftr-407	67	23	effect	effect	NOUN
ftr-407	67	24	”	"	PUNCT
ftr-407	67	25	article	article	NOUN
ftr-407	67	26	)	)	PUNCT
ftr-407	67	27	their	their	PRON
ftr-407	67	28	analysis	analysis	NOUN
ftr-407	67	29	for	for	ADP
ftr-407	67	30	rejecting	reject	VERB
ftr-407	67	31	our	our	PRON
ftr-407	67	32	treatment	treatment	NOUN
ftr-407	67	33	of	of	ADP
ftr-407	67	34	the	the	DET
ftr-407	67	35	topic	topic	NOUN
ftr-407	67	36	.	.	PUNCT
ftr-407	68	1	while	while	SCONJ
ftr-407	68	2	i	i	PRON
ftr-407	68	3	find	find	VERB
ftr-407	68	4	their2	their2	NOUN
ftr-407	68	5	arguments	argument	NOUN
ftr-407	68	6	well	well	ADV
ftr-407	68	7	reasoned	reason	VERB
ftr-407	68	8	and	and	CCONJ
ftr-407	68	9	documented	document	VERB
ftr-407	68	10	,	,	PUNCT
ftr-407	68	11	for	for	ADP
ftr-407	68	12	reasons	reason	NOUN
ftr-407	68	13	that	that	PRON
ftr-407	68	14	i	i	PRON
ftr-407	68	15	will	will	AUX
ftr-407	68	16	explain	explain	VERB
ftr-407	68	17	in	in	ADP
ftr-407	68	18	this	this	DET
ftr-407	68	19	response	response	NOUN
ftr-407	68	20	,	,	PUNCT
ftr-407	68	21	i	i	PRON
ftr-407	68	22	continue	continue	VERB
ftr-407	68	23	to	to	PART
ftr-407	68	24	hold	hold	VERB
ftr-407	68	25	to	to	ADP
ftr-407	68	26	the	the	DET
ftr-407	68	27	conclusions	conclusion	NOUN
ftr-407	68	28	that	that	PRON
ftr-407	68	29	ms	ms	PROPN
ftr-407	68	30	.	.	PROPN
ftr-407	68	31	cuenin	cuenin	PROPN
ftr-407	68	32	and	and	CCONJ
ftr-407	68	33	i	i	PRON
ftr-407	68	34	reached	reach	VERB
ftr-407	68	35	in	in	ADP
ftr-407	68	36	the	the	DET
ftr-407	68	37	2004	2004	NUM
ftr-407	68	38	article	article	NOUN
ftr-407	68	39	.	.	PUNCT
ftr-407	69	1	i	i	PRON
ftr-407	69	2	will	will	AUX
ftr-407	69	3	not	not	PART
ftr-407	69	4	reiterate	reiterate	VERB
ftr-407	69	5	in	in	ADP
ftr-407	69	6	this	this	DET
ftr-407	69	7	response	response	NOUN
ftr-407	69	8	all	all	PRON
ftr-407	69	9	of	of	ADP
ftr-407	69	10	the	the	DET
ftr-407	69	11	analysis	analysis	NOUN
ftr-407	69	12	that	that	PRON
ftr-407	69	13	is	be	AUX
ftr-407	69	14	set	set	VERB
ftr-407	69	15	forth	forth	ADV
ftr-407	69	16	in	in	ADP
ftr-407	69	17	the	the	DET
ftr-407	69	18	2004	2004	NUM
ftr-407	69	19	article	article	NOUN
ftr-407	69	20	,	,	PUNCT
ftr-407	69	21	and	and	CCONJ
ftr-407	69	22	i	i	PRON
ftr-407	69	23	hope	hope	VERB
ftr-407	69	24	that	that	SCONJ
ftr-407	69	25	an	an	DET
ftr-407	69	26	interested	interested	ADJ
ftr-407	69	27	reader	reader	NOUN
ftr-407	69	28	will	will	AUX
ftr-407	69	29	turn	turn	VERB
ftr-407	69	30	to	to	ADP
ftr-407	69	31	that	that	DET
ftr-407	69	32	piece	piece	NOUN
ftr-407	69	33	.	.	PUNCT
ftr-407	70	1	i	i	PRON
ftr-407	70	2	will	will	AUX
ftr-407	70	3	,	,	PUNCT
ftr-407	70	4	however	however	ADV
ftr-407	70	5	,	,	PUNCT
ftr-407	70	6	respond	respond	VERB
ftr-407	70	7	to	to	ADP
ftr-407	70	8	many	many	ADJ
ftr-407	70	9	of	of	ADP
ftr-407	70	10	the	the	DET
ftr-407	70	11	points	point	NOUN
ftr-407	70	12	that	that	PRON
ftr-407	70	13	are	be	AUX
ftr-407	70	14	made	make	VERB
ftr-407	70	15	in	in	ADP
ftr-407	70	16	cameron	cameron	PROPN
ftr-407	70	17	and	and	CCONJ
ftr-407	70	18	postlewaite	postlewaite	NOUN
ftr-407	70	19	’s	’s	PART
ftr-407	70	20	lazarus	lazarus	PROPN
ftr-407	70	21	effect	effect	PROPN
ftr-407	70	22	article	article	NOUN
ftr-407	70	23	.	.	PUNCT
ftr-407	71	1	the	the	DET
ftr-407	71	2	lazarus	lazarus	PROPN
ftr-407	71	3	effect	effect	NOUN
ftr-407	71	4	article	article	NOUN
ftr-407	71	5	can	can	AUX
ftr-407	71	6	be	be	AUX
ftr-407	71	7	divided	divide	VERB
ftr-407	71	8	into	into	ADP
ftr-407	71	9	two	two	NUM
ftr-407	71	10	principal	principal	ADJ
ftr-407	71	11	parts	part	NOUN
ftr-407	71	12	.	.	PUNCT
ftr-407	72	1	one	one	NUM
ftr-407	72	2	is	be	AUX
ftr-407	72	3	the	the	DET
ftr-407	72	4	contention	contention	NOUN
ftr-407	72	5	that	that	SCONJ
ftr-407	72	6	section	section	NOUN
ftr-407	72	7	707(c	707(c	PROPN
ftr-407	72	8	)	)	PUNCT
ftr-407	72	9	was	be	AUX
ftr-407	72	10	impliedly	impliedly	ADV
ftr-407	72	11	or	or	CCONJ
ftr-407	72	12	effectively	effectively	ADV
ftr-407	72	13	repealed	repeal	VERB
ftr-407	72	14	by	by	ADP
ftr-407	72	15	the	the	DET
ftr-407	72	16	adoption	adoption	NOUN
ftr-407	72	17	of	of	ADP
ftr-407	72	18	section	section	NOUN
ftr-407	72	19	707(a)(2	707(a)(2	NUM
ftr-407	72	20	)	)	PUNCT
ftr-407	72	21	as	as	ADP
ftr-407	72	22	part	part	NOUN
ftr-407	72	23	of	of	ADP
ftr-407	72	24	the	the	DET
ftr-407	72	25	tax	tax	NOUN
ftr-407	72	26	reform	reform	NOUN
ftr-407	72	27	act	act	NOUN
ftr-407	72	28	of	of	ADP
ftr-407	72	29	1984	1984	NUM
ftr-407	72	30	.	.	PUNCT
ftr-407	73	1	the3	the3	PROPN
ftr-407	73	2	second	second	ADV
ftr-407	73	3	is	be	AUX
ftr-407	73	4	a	a	DET
ftr-407	73	5	contention	contention	NOUN
ftr-407	73	6	that	that	SCONJ
ftr-407	73	7	,	,	PUNCT
ftr-407	73	8	even	even	ADV
ftr-407	73	9	if	if	SCONJ
ftr-407	73	10	section	section	NOUN
ftr-407	73	11	707(c	707(c	PROPN
ftr-407	73	12	)	)	PUNCT
ftr-407	73	13	is	be	AUX
ftr-407	73	14	still	still	ADV
ftr-407	73	15	viable	viable	ADJ
ftr-407	73	16	,	,	PUNCT
ftr-407	73	17	the	the	DET
ftr-407	73	18	conclusion	conclusion	NOUN
ftr-407	73	19	concerning	concern	VERB
ftr-407	73	20	the	the	DET
ftr-407	73	21	partnership	partnership	NOUN
ftr-407	73	22	’s	’s	PART
ftr-407	73	23	nonrecognition	nonrecognition	NOUN
ftr-407	73	24	of	of	ADP
ftr-407	73	25	income	income	NOUN
ftr-407	73	26	that	that	PRON
ftr-407	73	27	ms	ms	PROPN
ftr-407	73	28	.	.	PROPN
ftr-407	73	29	cuenin	cuenin	PROPN
ftr-407	74	1	and	and	CCONJ
ftr-407	74	2	i	i	PRON
ftr-407	74	3	reached	reach	VERB
ftr-407	74	4	in	in	ADP
ftr-407	74	5	the	the	DET
ftr-407	74	6	2004	2004	NUM
ftr-407	74	7	article	article	NOUN
ftr-407	74	8	,	,	PUNCT
ftr-407	74	9	and	and	CCONJ
ftr-407	74	10	our	our	PRON
ftr-407	74	11	reasons	reason	NOUN
ftr-407	74	12	for	for	ADP
ftr-407	74	13	reaching	reach	VERB
ftr-407	74	14	that	that	DET
ftr-407	74	15	conclusion	conclusion	NOUN
ftr-407	74	16	,	,	PUNCT
ftr-407	74	17	are	be	AUX
ftr-407	74	18	wrong	wrong	ADJ
ftr-407	74	19	.	.	PUNCT
ftr-407	75	1	i	i	PRON
ftr-407	75	2	will	will	AUX
ftr-407	75	3	address	address	VERB
ftr-407	75	4	both	both	DET
ftr-407	75	5	contentions	contention	NOUN
ftr-407	75	6	.	.	PUNCT
ftr-407	76	1	while	while	SCONJ
ftr-407	76	2	there	there	PRON
ftr-407	76	3	is	be	VERB
ftr-407	76	4	no	no	DET
ftr-407	76	5	discussion	discussion	NOUN
ftr-407	76	6	in	in	ADP
ftr-407	76	7	the	the	DET
ftr-407	76	8	2004	2004	NUM
ftr-407	76	9	article	article	NOUN
ftr-407	76	10	concerning	concern	VERB
ftr-407	76	11	the	the	DET
ftr-407	76	12	issue	issue	NOUN
ftr-407	76	13	of	of	ADP
ftr-407	76	14	the	the	DET
ftr-407	76	15	continuing	continue	VERB
ftr-407	76	16	vitality	vitality	NOUN
ftr-407	76	17	of	of	ADP
ftr-407	76	18	section	section	NOUN
ftr-407	76	19	707(c	707(c	PROPN
ftr-407	76	20	)	)	PUNCT
ftr-407	76	21	,	,	PUNCT
ftr-407	76	22	the	the	DET
ftr-407	76	23	2004	2004	NUM
ftr-407	76	24	article	article	NOUN
ftr-407	76	25	is	be	AUX
ftr-407	76	26	predicated	predicate	VERB
ftr-407	76	27	on	on	ADP
ftr-407	76	28	the	the	DET
ftr-407	76	29	assumption	assumption	NOUN
ftr-407	76	30	that	that	SCONJ
ftr-407	76	31	section	section	NOUN
ftr-407	76	32	707(c	707(c	PROPN
ftr-407	76	33	)	)	PUNCT
ftr-407	76	34	is	be	AUX
ftr-407	76	35	still	still	ADV
ftr-407	76	36	operative	operative	ADJ
ftr-407	76	37	.	.	PUNCT
ftr-407	77	1	there	there	PRON
ftr-407	77	2	would	would	AUX
ftr-407	77	3	be	be	AUX
ftr-407	77	4	no	no	DET
ftr-407	77	5	point	point	NOUN
ftr-407	77	6	in	in	ADP
ftr-407	77	7	examining	examine	VERB
ftr-407	77	8	the	the	DET
ftr-407	77	9	question	question	NOUN
ftr-407	77	10	of	of	ADP
ftr-407	77	11	the	the	DET
ftr-407	77	12	proper	proper	ADJ
ftr-407	77	13	treatment	treatment	NOUN
ftr-407	77	14	of	of	ADP
ftr-407	77	15	making	make	VERB
ftr-407	77	16	guaranteed	guarantee	VERB
ftr-407	77	17	payments	payment	NOUN
ftr-407	77	18	in	in	ADP
ftr-407	77	19	kind	kind	NOUN
ftr-407	77	20	if	if	SCONJ
ftr-407	77	21	there	there	PRON
ftr-407	77	22	were	be	VERB
ftr-407	77	23	no	no	DET
ftr-407	77	24	such	such	ADJ
ftr-407	77	25	thing	thing	NOUN
ftr-407	77	26	as	as	ADP
ftr-407	77	27	a	a	DET
ftr-407	77	28	guaranteed	guarantee	VERB
ftr-407	77	29	payment	payment	NOUN
ftr-407	77	30	.	.	PUNCT
ftr-407	78	1	the	the	DET
ftr-407	78	2	assumption	assumption	NOUN
ftr-407	78	3	that	that	SCONJ
ftr-407	78	4	section	section	NOUN
ftr-407	78	5	707(c	707(c	PROPN
ftr-407	78	6	)	)	PUNCT
ftr-407	78	7	is	be	AUX
ftr-407	78	8	viable	viable	ADJ
ftr-407	78	9	and	and	CCONJ
ftr-407	78	10	that	that	SCONJ
ftr-407	78	11	it	it	PRON
ftr-407	78	12	applies	apply	VERB
ftr-407	78	13	to	to	ADP
ftr-407	78	14	the	the	DET
ftr-407	78	15	circumstances	circumstance	NOUN
ftr-407	78	16	described	describe	VERB
ftr-407	78	17	414	414	NUM
ftr-407	78	18	florida	florida	PROPN
ftr-407	78	19	tax	tax	NOUN
ftr-407	78	20	review	review	NOUN
ftr-407	78	21	vol.7:6	vol.7:6	VERB
ftr-407	78	22	4	4	NUM
ftr-407	78	23	.	.	PUNCT
ftr-407	79	1	e.g.	e.g.	ADV
ftr-407	79	2	,	,	PUNCT
ftr-407	79	3	william	william	PROPN
ftr-407	79	4	s.	s.	PROPN
ftr-407	79	5	mckee	mckee	PROPN
ftr-407	79	6	,	,	PUNCT
ftr-407	79	7	william	william	PROPN
ftr-407	79	8	f.	f.	PROPN
ftr-407	79	9	nelson	nelson	PROPN
ftr-407	79	10	&	&	CCONJ
ftr-407	79	11	robert	robert	PROPN
ftr-407	79	12	l.	l.	PROPN
ftr-407	79	13	whitmire	whitmire	PROPN
ftr-407	79	14	,	,	PUNCT
ftr-407	79	15	federal	federal	ADJ
ftr-407	79	16	taxation	taxation	NOUN
ftr-407	79	17	of	of	ADP
ftr-407	79	18	partnerships	partnership	NOUN
ftr-407	79	19	and	and	CCONJ
ftr-407	79	20	partners	partner	NOUN
ftr-407	79	21	¶	¶	PROPN
ftr-407	79	22	13.03	13.03	NUM
ftr-407	79	23	(	(	PUNCT
ftr-407	79	24	3d	3d	NUM
ftr-407	79	25	ed	ed	NOUN
ftr-407	79	26	.	.	PROPN
ftr-407	79	27	1997	1997	NUM
ftr-407	79	28	)	)	PUNCT
ftr-407	80	1	[	[	X
ftr-407	80	2	hereinafter	hereinafter	NOUN
ftr-407	80	3	mckee	mckee	PROPN
ftr-407	80	4	]	]	X
ftr-407	80	5	;	;	PUNCT
ftr-407	80	6	stephen	stephen	PROPN
ftr-407	80	7	a.	a.	PROPN
ftr-407	80	8	lind	lind	PROPN
ftr-407	80	9	,	,	PUNCT
ftr-407	80	10	stephen	stephen	PROPN
ftr-407	80	11	schwarz	schwarz	PROPN
ftr-407	80	12	,	,	PUNCT
ftr-407	80	13	daniel	daniel	PROPN
ftr-407	80	14	j.	j.	PROPN
ftr-407	80	15	lathrope	lathrope	PROPN
ftr-407	80	16	&	&	CCONJ
ftr-407	80	17	joshua	joshua	PROPN
ftr-407	80	18	d.	d.	PROPN
ftr-407	80	19	rosenberg	rosenberg	PROPN
ftr-407	80	20	,	,	PUNCT
ftr-407	80	21	fundamentals	fundamental	NOUN
ftr-407	80	22	of	of	ADP
ftr-407	80	23	partnership	partnership	NOUN
ftr-407	80	24	taxation	taxation	NOUN
ftr-407	80	25	233	233	NUM
ftr-407	80	26	-	-	SYM
ftr-407	80	27	42	42	NUM
ftr-407	80	28	(	(	PUNCT
ftr-407	80	29	7th	7th	ADJ
ftr-407	80	30	ed	ed	NOUN
ftr-407	80	31	.	.	PROPN
ftr-407	80	32	2005	2005	NUM
ftr-407	80	33	)	)	PUNCT
ftr-407	81	1	[	[	X
ftr-407	81	2	hereinafter	hereinafter	NOUN
ftr-407	81	3	lind	lind	PROPN
ftr-407	81	4	]	]	PUNCT
ftr-407	81	5	laura	laura	PROPN
ftr-407	81	6	e.	e.	PROPN
ftr-407	81	7	cunningham	cunningham	PROPN
ftr-407	81	8	and	and	CCONJ
ftr-407	81	9	noel	noel	PROPN
ftr-407	81	10	b.	b.	PROPN
ftr-407	81	11	cunningham	cunningham	PROPN
ftr-407	81	12	,	,	PUNCT
ftr-407	81	13	the	the	DET
ftr-407	81	14	logic	logic	NOUN
ftr-407	81	15	of	of	ADP
ftr-407	81	16	subchapter	subchapter	NOUN
ftr-407	81	17	k	k	PROPN
ftr-407	81	18	127	127	NUM
ftr-407	81	19	-	-	SYM
ftr-407	81	20	29	29	NUM
ftr-407	81	21	(	(	PUNCT
ftr-407	81	22	3d	3d	NUM
ftr-407	81	23	ed	ed	NOUN
ftr-407	81	24	.	.	PUNCT
ftr-407	81	25	2006	2006	NUM
ftr-407	81	26	)	)	PUNCT
ftr-407	82	1	[	[	X
ftr-407	82	2	hereinafter	hereinafter	NOUN
ftr-407	82	3	cunningham	cunningham	PROPN
ftr-407	82	4	]	]	X
ftr-407	82	5	.	.	PUNCT
ftr-407	83	1	5	5	X
ftr-407	83	2	.	.	X
ftr-407	83	3	cameron	cameron	PROPN
ftr-407	83	4	and	and	CCONJ
ftr-407	83	5	postlewaite	postlewaite	NOUN
ftr-407	83	6	expressly	expressly	ADV
ftr-407	83	7	acknowledge	acknowledge	VERB
ftr-407	83	8	that	that	SCONJ
ftr-407	83	9	a	a	DET
ftr-407	83	10	number	number	NOUN
ftr-407	83	11	of	of	ADP
ftr-407	83	12	post-1984	post-1984	NOUN
ftr-407	83	13	commentators	commentator	NOUN
ftr-407	83	14	and	and	CCONJ
ftr-407	83	15	regulations	regulation	NOUN
ftr-407	83	16	treat	treat	VERB
ftr-407	83	17	§	§	PROPN
ftr-407	83	18	707(c	707(c	PROPN
ftr-407	83	19	)	)	PUNCT
ftr-407	83	20	as	as	ADP
ftr-407	83	21	a	a	DET
ftr-407	83	22	viable	viable	ADJ
ftr-407	83	23	provision	provision	NOUN
ftr-407	83	24	.	.	PUNCT
ftr-407	84	1	lazarus	lazarus	PROPN
ftr-407	84	2	effect	effect	PROPN
ftr-407	84	3	,	,	PUNCT
ftr-407	84	4	supra	supra	PROPN
ftr-407	84	5	note	note	NOUN
ftr-407	84	6	2	2	NUM
ftr-407	84	7	,	,	PUNCT
ftr-407	84	8	at	at	ADP
ftr-407	84	9	n.	n.	PROPN
ftr-407	84	10	38	38	NUM
ftr-407	84	11	.	.	PUNCT
ftr-407	85	1	6	6	NUM
ftr-407	85	2	.	.	PUNCT
ftr-407	86	1	lazarus	lazarus	PROPN
ftr-407	86	2	effect	effect	PROPN
ftr-407	86	3	,	,	PUNCT
ftr-407	86	4	supra	supra	PROPN
ftr-407	86	5	note	note	NOUN
ftr-407	86	6	2	2	NUM
ftr-407	86	7	,	,	PUNCT
ftr-407	86	8	at	at	ADP
ftr-407	86	9	341	341	NUM
ftr-407	86	10	-	-	SYM
ftr-407	86	11	42	42	NUM
ftr-407	86	12	,	,	PUNCT
ftr-407	86	13	where	where	SCONJ
ftr-407	86	14	the	the	DET
ftr-407	86	15	authors	author	NOUN
ftr-407	86	16	state	state	VERB
ftr-407	86	17	:	:	PUNCT
ftr-407	87	1	[	[	X
ftr-407	87	2	w]e	w]e	NOUN
ftr-407	87	3	uncovered	uncover	VERB
ftr-407	87	4	a	a	DET
ftr-407	87	5	recently	recently	ADV
ftr-407	87	6	published	publish	VERB
ftr-407	87	7	article	article	NOUN
ftr-407	87	8	in	in	ADP
ftr-407	87	9	this	this	DET
ftr-407	87	10	journal	journal	NOUN
ftr-407	87	11	by	by	ADP
ftr-407	87	12	douglas	douglas	PROPN
ftr-407	87	13	kahn	kahn	PROPN
ftr-407	87	14	and	and	CCONJ
ftr-407	87	15	faith	faith	NOUN
ftr-407	87	16	cuenin	cuenin	NOUN
ftr-407	87	17	regarding	regard	VERB
ftr-407	87	18	the	the	DET
ftr-407	87	19	treatment	treatment	NOUN
ftr-407	87	20	of	of	ADP
ftr-407	87	21	in	in	ADP
ftr-407	87	22	-	-	PUNCT
ftr-407	87	23	kind	kind	ADJ
ftr-407	87	24	guaranteed	guarantee	VERB
ftr-407	87	25	payments	payment	NOUN
ftr-407	87	26	.	.	PUNCT
ftr-407	88	1	because	because	SCONJ
ftr-407	88	2	of	of	ADP
ftr-407	88	3	the	the	DET
ftr-407	88	4	article	article	NOUN
ftr-407	88	5	’s	’s	PART
ftr-407	88	6	provocative	provocative	ADJ
ftr-407	88	7	and	and	CCONJ
ftr-407	88	8	thorough	thorough	ADJ
ftr-407	88	9	analysis	analysis	NOUN
ftr-407	88	10	,	,	PUNCT
ftr-407	88	11	we	we	PRON
ftr-407	88	12	feared	fear	VERB
ftr-407	88	13	that	that	SCONJ
ftr-407	88	14	kahn	kahn	PROPN
ftr-407	88	15	and	and	CCONJ
ftr-407	88	16	cuenin	cuenin	PROPN
ftr-407	88	17	’s	’s	PART
ftr-407	88	18	efforts	effort	NOUN
ftr-407	88	19	might	might	AUX
ftr-407	88	20	be	be	AUX
ftr-407	88	21	viewed	view	VERB
ftr-407	88	22	as	as	ADP
ftr-407	88	23	breathing	breathe	VERB
ftr-407	88	24	new	new	ADJ
ftr-407	88	25	life	life	NOUN
ftr-407	88	26	into	into	ADP
ftr-407	88	27	§	§	PROPN
ftr-407	88	28	707(c	707(c	PROPN
ftr-407	88	29	)	)	PUNCT
ftr-407	88	30	,	,	PUNCT
ftr-407	88	31	not	not	PART
ftr-407	88	32	dissimilar	dissimilar	ADJ
ftr-407	88	33	from	from	ADP
ftr-407	88	34	the	the	DET
ftr-407	88	35	return	return	NOUN
ftr-407	88	36	of	of	ADP
ftr-407	88	37	lazarus	lazarus	PROPN
ftr-407	88	38	from	from	ADP
ftr-407	88	39	the	the	DET
ftr-407	88	40	dead	dead	NOUN
ftr-407	88	41	.	.	PUNCT
ftr-407	89	1	7	7	X
ftr-407	89	2	.	.	X
ftr-407	89	3	philip	philip	PROPN
ftr-407	89	4	f.	f.	PROPN
ftr-407	89	5	postlewaite	postlewaite	PROPN
ftr-407	89	6	and	and	CCONJ
ftr-407	89	7	david	david	PROPN
ftr-407	89	8	l.	l.	PROPN
ftr-407	89	9	cameron	cameron	PROPN
ftr-407	89	10	,	,	PUNCT
ftr-407	89	11	twisting	twist	VERB
ftr-407	89	12	slowly	slowly	ADV
ftr-407	89	13	in	in	ADP
ftr-407	89	14	the	the	DET
ftr-407	89	15	wind	wind	NOUN
ftr-407	89	16	:	:	PUNCT
ftr-407	89	17	guaranteed	guarantee	VERB
ftr-407	89	18	payments	payment	NOUN
ftr-407	89	19	after	after	ADP
ftr-407	89	20	the	the	DET
ftr-407	89	21	tax	tax	NOUN
ftr-407	89	22	reform	reform	PROPN
ftr-407	89	23	act	act	NOUN
ftr-407	89	24	of	of	ADP
ftr-407	89	25	1984	1984	NUM
ftr-407	89	26	,	,	PUNCT
ftr-407	89	27	40	40	NUM
ftr-407	89	28	tax	tax	NOUN
ftr-407	89	29	law	law	NOUN
ftr-407	89	30	649	649	NUM
ftr-407	89	31	,	,	PUNCT
ftr-407	89	32	696	696	NUM
ftr-407	89	33	(	(	PUNCT
ftr-407	89	34	1987	1987	NUM
ftr-407	89	35	)	)	PUNCT
ftr-407	90	1	[	[	X
ftr-407	90	2	hereinafter	hereinafter	NOUN
ftr-407	90	3	twisting	twist	VERB
ftr-407	90	4	slowly	slowly	ADV
ftr-407	90	5	]	]	PUNCT
ftr-407	90	6	.	.	PUNCT
ftr-407	91	1	8	8	X
ftr-407	91	2	.	.	PUNCT
ftr-407	92	1	i	i	PRON
ftr-407	92	2	d.	d.	PROPN
ftr-407	92	3	at	at	ADP
ftr-407	92	4	711	711	NUM
ftr-407	92	5	.	.	PUNCT
ftr-407	92	6	9	9	NUM
ftr-407	92	7	.	.	PUNCT
ftr-407	93	1	lazarus	lazarus	PROPN
ftr-407	93	2	effect	effect	PROPN
ftr-407	93	3	,	,	PUNCT
ftr-407	93	4	supra	supra	PROPN
ftr-407	93	5	note	note	NOUN
ftr-407	93	6	2	2	NUM
ftr-407	93	7	,	,	PUNCT
ftr-407	93	8	at	at	ADP
ftr-407	93	9	340	340	NUM
ftr-407	93	10	.	.	PUNCT
ftr-407	94	1	in	in	ADP
ftr-407	94	2	the	the	DET
ftr-407	94	3	2004	2004	NUM
ftr-407	94	4	article	article	NOUN
ftr-407	94	5	is	be	AUX
ftr-407	94	6	shared	share	VERB
ftr-407	94	7	by	by	ADP
ftr-407	94	8	a	a	DET
ftr-407	94	9	number	number	NOUN
ftr-407	94	10	of	of	ADP
ftr-407	94	11	other	other	ADJ
ftr-407	94	12	commentators	commentator	NOUN
ftr-407	94	13	and	and	CCONJ
ftr-407	94	14	,	,	PUNCT
ftr-407	94	15	as	as	SCONJ
ftr-407	94	16	we4	we4	NOUN
ftr-407	94	17	shall	shall	AUX
ftr-407	94	18	note	note	VERB
ftr-407	94	19	below	below	ADV
ftr-407	94	20	,	,	PUNCT
ftr-407	94	21	by	by	ADP
ftr-407	94	22	treasury	treasury	PROPN
ftr-407	94	23	as	as	ADV
ftr-407	94	24	well	well	ADV
ftr-407	94	25	.	.	PUNCT
ftr-407	95	1	5	5	NUM
ftr-407	95	2	cameron	cameron	PROPN
ftr-407	95	3	and	and	CCONJ
ftr-407	95	4	postlewaite	postlewaite	NOUN
ftr-407	95	5	expressed	express	VERB
ftr-407	95	6	concern	concern	NOUN
ftr-407	95	7	that	that	SCONJ
ftr-407	95	8	the	the	DET
ftr-407	95	9	2004	2004	NUM
ftr-407	95	10	article	article	NOUN
ftr-407	95	11	would	would	AUX
ftr-407	95	12	breathe	breathe	VERB
ftr-407	95	13	life	life	NOUN
ftr-407	95	14	into	into	ADP
ftr-407	95	15	a	a	DET
ftr-407	95	16	previously	previously	ADV
ftr-407	95	17	moribund	moribund	ADJ
ftr-407	95	18	statutory	statutory	ADJ
ftr-407	95	19	provision	provision	NOUN
ftr-407	95	20	by	by	ADP
ftr-407	95	21	ascribing	ascribe	VERB
ftr-407	95	22	significant	significant	ADJ
ftr-407	95	23	consequences	consequence	NOUN
ftr-407	95	24	to	to	ADP
ftr-407	95	25	the	the	DET
ftr-407	95	26	application	application	NOUN
ftr-407	95	27	of	of	ADP
ftr-407	95	28	the	the	DET
ftr-407	95	29	statute	statute	NOUN
ftr-407	95	30	–	–	PUNCT
ftr-407	95	31	i.e.	i.e.	X
ftr-407	95	32	,	,	PUNCT
ftr-407	95	33	the	the	DET
ftr-407	95	34	“	"	PUNCT
ftr-407	95	35	lazarus	lazarus	PROPN
ftr-407	95	36	effect	effect	NOUN
ftr-407	95	37	.	.	PUNCT
ftr-407	95	38	”	"	PUNCT
ftr-407	96	1	they	they	PRON
ftr-407	96	2	authored	author	VERB
ftr-407	96	3	an	an	DET
ftr-407	96	4	article	article	NOUN
ftr-407	96	5	some	some	ADV
ftr-407	96	6	18	18	NUM
ftr-407	96	7	years	year	NOUN
ftr-407	96	8	earlier	early	ADV
ftr-407	96	9	contending	contend	VERB
ftr-407	96	10	that	that	SCONJ
ftr-407	96	11	the6	the6	ADJ
ftr-407	96	12	legislative	legislative	ADJ
ftr-407	96	13	history	history	NOUN
ftr-407	96	14	to	to	ADP
ftr-407	96	15	the	the	DET
ftr-407	96	16	adoption	adoption	NOUN
ftr-407	96	17	of	of	ADP
ftr-407	96	18	section	section	NOUN
ftr-407	96	19	707(a)(2	707(a)(2	NUM
ftr-407	96	20	)	)	PUNCT
ftr-407	96	21	as	as	ADP
ftr-407	96	22	part	part	NOUN
ftr-407	96	23	of	of	ADP
ftr-407	96	24	the	the	DET
ftr-407	96	25	tax	tax	NOUN
ftr-407	96	26	reform	reform	NOUN
ftr-407	96	27	act	act	NOUN
ftr-407	96	28	of	of	ADP
ftr-407	96	29	1984	1984	NUM
ftr-407	96	30	establishes	establish	VERB
ftr-407	96	31	that	that	SCONJ
ftr-407	96	32	the	the	DET
ftr-407	96	33	standard	standard	NOUN
ftr-407	96	34	for	for	ADP
ftr-407	96	35	determining	determine	VERB
ftr-407	96	36	the	the	DET
ftr-407	96	37	capacity	capacity	NOUN
ftr-407	96	38	in	in	ADP
ftr-407	96	39	which	which	PRON
ftr-407	96	40	a	a	DET
ftr-407	96	41	partner	partner	NOUN
ftr-407	96	42	performs	perform	VERB
ftr-407	96	43	services	service	NOUN
ftr-407	96	44	for	for	ADP
ftr-407	96	45	a	a	DET
ftr-407	96	46	partnership	partnership	NOUN
ftr-407	96	47	was	be	AUX
ftr-407	96	48	altered	alter	VERB
ftr-407	96	49	by	by	ADP
ftr-407	96	50	that	that	DET
ftr-407	96	51	act	act	NOUN
ftr-407	96	52	in	in	ADP
ftr-407	96	53	such	such	DET
ftr-407	96	54	a	a	DET
ftr-407	96	55	manner	manner	NOUN
ftr-407	96	56	as	as	SCONJ
ftr-407	96	57	to	to	PART
ftr-407	96	58	make	make	VERB
ftr-407	96	59	section	section	NOUN
ftr-407	96	60	707(c	707(c	PROPN
ftr-407	96	61	)	)	PUNCT
ftr-407	96	62	“	"	PUNCT
ftr-407	96	63	self	self	NOUN
ftr-407	96	64	-	-	PUNCT
ftr-407	96	65	contradictory	contradictory	ADJ
ftr-407	96	66	and	and	CCONJ
ftr-407	96	67	,	,	PUNCT
ftr-407	96	68	thus	thus	ADV
ftr-407	96	69	,	,	PUNCT
ftr-407	96	70	obsolete	obsolete	ADJ
ftr-407	96	71	.	.	PUNCT
ftr-407	96	72	”	"	PUNCT
ftr-407	97	1	in7	in7	INTJ
ftr-407	97	2	that	that	DET
ftr-407	97	3	article	article	NOUN
ftr-407	97	4	,	,	PUNCT
ftr-407	97	5	the	the	DET
ftr-407	97	6	authors	author	NOUN
ftr-407	97	7	also	also	ADV
ftr-407	97	8	contended	contend	VERB
ftr-407	97	9	that	that	SCONJ
ftr-407	97	10	other	other	ADJ
ftr-407	97	11	statutory	statutory	ADJ
ftr-407	97	12	changes	change	NOUN
ftr-407	97	13	adopted	adopt	VERB
ftr-407	97	14	in	in	ADP
ftr-407	97	15	1984	1984	NUM
ftr-407	97	16	minimized	minimized	NOUN
ftr-407	97	17	the	the	DET
ftr-407	97	18	difference	difference	NOUN
ftr-407	97	19	in	in	ADP
ftr-407	97	20	consequence	consequence	NOUN
ftr-407	97	21	between	between	ADP
ftr-407	97	22	applying	apply	VERB
ftr-407	97	23	section	section	NOUN
ftr-407	97	24	707(a	707(a	PROPN
ftr-407	97	25	)	)	PUNCT
ftr-407	97	26	and	and	CCONJ
ftr-407	97	27	section	section	NOUN
ftr-407	97	28	707(c	707(c	PROPN
ftr-407	97	29	)	)	PUNCT
ftr-407	97	30	to	to	ADP
ftr-407	97	31	a	a	DET
ftr-407	97	32	transaction	transaction	NOUN
ftr-407	97	33	.	.	PUNCT
ftr-407	98	1	given	give	VERB
ftr-407	98	2	the	the	DET
ftr-407	98	3	asserted	assert	VERB
ftr-407	98	4	obsolescence	obsolescence	NOUN
ftr-407	98	5	of	of	ADP
ftr-407	98	6	section	section	NOUN
ftr-407	98	7	707(c	707(c	PROPN
ftr-407	98	8	)	)	PUNCT
ftr-407	98	9	and	and	CCONJ
ftr-407	98	10	the	the	DET
ftr-407	98	11	asserted	asserted	ADJ
ftr-407	98	12	insignificance	insignificance	NOUN
ftr-407	98	13	of	of	ADP
ftr-407	98	14	its	its	PRON
ftr-407	98	15	operation	operation	NOUN
ftr-407	98	16	from	from	ADP
ftr-407	98	17	that	that	PRON
ftr-407	98	18	of	of	ADP
ftr-407	98	19	section	section	NOUN
ftr-407	98	20	707(a	707(a	PROPN
ftr-407	98	21	)	)	PUNCT
ftr-407	98	22	,	,	PUNCT
ftr-407	98	23	cameron	cameron	PROPN
ftr-407	98	24	and	and	CCONJ
ftr-407	98	25	postlewaite	postlewaite	NOUN
ftr-407	98	26	urged	urge	VERB
ftr-407	98	27	congress	congress	PROPN
ftr-407	98	28	to	to	PART
ftr-407	98	29	expressly	expressly	ADV
ftr-407	98	30	repeal	repeal	VERB
ftr-407	98	31	section	section	NOUN
ftr-407	98	32	707(c	707(c	PROPN
ftr-407	98	33	)	)	PUNCT
ftr-407	98	34	to	to	PART
ftr-407	98	35	avoid	avoid	VERB
ftr-407	98	36	any	any	DET
ftr-407	98	37	confusion	confusion	NOUN
ftr-407	98	38	its	its	PRON
ftr-407	98	39	retention	retention	NOUN
ftr-407	98	40	in	in	ADP
ftr-407	98	41	the	the	DET
ftr-407	98	42	code	code	NOUN
ftr-407	98	43	might	might	AUX
ftr-407	98	44	engender	engender	VERB
ftr-407	98	45	.	.	PUNCT
ftr-407	99	1	while,8	while,8	VERB
ftr-407	99	2	in	in	ADP
ftr-407	99	3	their	their	PRON
ftr-407	99	4	current	current	ADJ
ftr-407	99	5	lazarus	lazarus	PROPN
ftr-407	99	6	effect	effect	PROPN
ftr-407	99	7	article	article	NOUN
ftr-407	99	8	,	,	PUNCT
ftr-407	99	9	the	the	DET
ftr-407	99	10	authors	author	NOUN
ftr-407	99	11	acknowledge	acknowledge	VERB
ftr-407	99	12	that	that	SCONJ
ftr-407	99	13	they	they	PRON
ftr-407	99	14	may	may	AUX
ftr-407	99	15	have	have	AUX
ftr-407	99	16	been	be	AUX
ftr-407	99	17	“	"	PUNCT
ftr-407	99	18	somewhat	somewhat	ADV
ftr-407	99	19	premature	premature	ADJ
ftr-407	99	20	”	"	PUNCT
ftr-407	99	21	in	in	ADP
ftr-407	99	22	authoring	author	VERB
ftr-407	99	23	a	a	DET
ftr-407	99	24	eulogy	eulogy	NOUN
ftr-407	99	25	for	for	ADP
ftr-407	99	26	section	section	NOUN
ftr-407	99	27	707(c	707(c	PROPN
ftr-407	99	28	)	)	PUNCT
ftr-407	99	29	18	18	NUM
ftr-407	99	30	years	year	NOUN
ftr-407	99	31	ago	ago	ADV
ftr-407	99	32	,	,	PUNCT
ftr-407	99	33	they	they	PRON
ftr-407	99	34	flatly	flatly	ADV
ftr-407	99	35	state	state	VERB
ftr-407	99	36	that	that	SCONJ
ftr-407	99	37	“	"	PUNCT
ftr-407	99	38	[	[	X
ftr-407	99	39	a]s	a]s	X
ftr-407	99	40	a	a	DET
ftr-407	99	41	result	result	NOUN
ftr-407	99	42	of	of	ADP
ftr-407	99	43	the	the	DET
ftr-407	99	44	enactment	enactment	NOUN
ftr-407	99	45	of	of	ADP
ftr-407	99	46	section9	section9	PROPN
ftr-407	99	47	707(a)(2	707(a)(2	NUM
ftr-407	99	48	)	)	PUNCT
ftr-407	99	49	,	,	PUNCT
ftr-407	99	50	congress	congress	PROPN
ftr-407	99	51	effectively	effectively	ADV
ftr-407	99	52	repealed	repeal	VERB
ftr-407	99	53	section	section	NOUN
ftr-407	99	54	707(c	707(c	PROPN
ftr-407	99	55	)	)	PUNCT
ftr-407	99	56	”	"	PUNCT
ftr-407	99	57	and	and	CCONJ
ftr-407	99	58	that	that	SCONJ
ftr-407	99	59	,	,	PUNCT
ftr-407	99	60	in	in	ADP
ftr-407	99	61	our	our	PRON
ftr-407	99	62	2004	2004	NUM
ftr-407	99	63	article	article	NOUN
ftr-407	99	64	,	,	PUNCT
ftr-407	99	65	cuenin	cuenin	NOUN
ftr-407	99	66	and	and	CCONJ
ftr-407	99	67	i	i	PRON
ftr-407	99	68	“	"	PUNCT
ftr-407	99	69	erroneously	erroneously	ADV
ftr-407	99	70	assumed	assume	VERB
ftr-407	99	71	that	that	SCONJ
ftr-407	99	72	section	section	NOUN
ftr-407	99	73	707(c	707(c	PROPN
ftr-407	99	74	)	)	PUNCT
ftr-407	99	75	remains	remain	VERB
ftr-407	99	76	alive	alive	ADJ
ftr-407	99	77	2006	2006	NUM
ftr-407	99	78	]	]	PUNCT
ftr-407	99	79	is	be	AUX
ftr-407	99	80	the	the	DET
ftr-407	99	81	report	report	NOUN
ftr-407	99	82	of	of	ADP
ftr-407	99	83	lazarus	lazarus	PROPN
ftr-407	99	84	’s	’s	PART
ftr-407	99	85	death	death	NOUN
ftr-407	99	86	premature	premature	VERB
ftr-407	99	87	?	?	PUNCT
ftr-407	100	1	415	415	NUM
ftr-407	100	2	10	10	NUM
ftr-407	100	3	.	.	PUNCT
ftr-407	101	1	lazarus	lazarus	PROPN
ftr-407	101	2	effect	effect	PROPN
ftr-407	101	3	,	,	PUNCT
ftr-407	101	4	supra	supra	PROPN
ftr-407	101	5	note	note	NOUN
ftr-407	101	6	2	2	NUM
ftr-407	101	7	,	,	PUNCT
ftr-407	101	8	at	at	ADP
ftr-407	101	9	391	391	NUM
ftr-407	101	10	-	-	SYM
ftr-407	101	11	92	92	NUM
ftr-407	101	12	.	.	PUNCT
ftr-407	102	1	in	in	ADP
ftr-407	102	2	addition	addition	NOUN
ftr-407	102	3	to	to	ADP
ftr-407	102	4	other	other	ADJ
ftr-407	102	5	statements	statement	NOUN
ftr-407	102	6	to	to	ADP
ftr-407	102	7	that	that	DET
ftr-407	102	8	effect	effect	NOUN
ftr-407	102	9	,	,	PUNCT
ftr-407	102	10	the	the	DET
ftr-407	102	11	lazarus	lazarus	PROPN
ftr-407	102	12	effect	effect	PROPN
ftr-407	102	13	article	article	NOUN
ftr-407	102	14	also	also	ADV
ftr-407	102	15	states	state	VERB
ftr-407	102	16	that	that	SCONJ
ftr-407	102	17	“	"	PUNCT
ftr-407	102	18	[	[	X
ftr-407	102	19	i]n	i]n	NOUN
ftr-407	102	20	1984	1984	NUM
ftr-407	102	21	,	,	PUNCT
ftr-407	102	22	congress	congress	PROPN
ftr-407	102	23	dealt	deal	VERB
ftr-407	102	24	the	the	DET
ftr-407	102	25	final	final	ADJ
ftr-407	102	26	blow	blow	NOUN
ftr-407	102	27	to	to	ADP
ftr-407	102	28	what	what	PRON
ftr-407	102	29	little	little	ADJ
ftr-407	102	30	remained	remain	VERB
ftr-407	102	31	of	of	ADP
ftr-407	102	32	the	the	DET
ftr-407	102	33	vitality	vitality	NOUN
ftr-407	102	34	and	and	CCONJ
ftr-407	102	35	independence	independence	NOUN
ftr-407	102	36	of	of	ADP
ftr-407	102	37	§	§	PROPN
ftr-407	102	38	707(c	707(c	PROPN
ftr-407	102	39	)	)	PUNCT
ftr-407	102	40	through	through	ADP
ftr-407	102	41	its	its	PRON
ftr-407	102	42	enactment	enactment	NOUN
ftr-407	102	43	of	of	ADP
ftr-407	102	44	§	§	PROPN
ftr-407	102	45	707(a)(2	707(a)(2	PROPN
ftr-407	102	46	)	)	PUNCT
ftr-407	102	47	”	"	PUNCT
ftr-407	102	48	and	and	CCONJ
ftr-407	102	49	“	"	PUNCT
ftr-407	102	50	[	[	X
ftr-407	102	51	e]ffectively	e]ffectively	ADV
ftr-407	102	52	,	,	PUNCT
ftr-407	102	53	§	§	PROPN
ftr-407	102	54	707(c	707(c	PROPN
ftr-407	102	55	)	)	PUNCT
ftr-407	102	56	had	have	AUX
ftr-407	102	57	been	be	AUX
ftr-407	102	58	repealed	repeal	VERB
ftr-407	102	59	and	and	CCONJ
ftr-407	102	60	all	all	PRON
ftr-407	102	61	that	that	PRON
ftr-407	102	62	remained	remain	VERB
ftr-407	102	63	was	be	AUX
ftr-407	102	64	statutory	statutory	ADJ
ftr-407	102	65	surplusage	surplusage	NOUN
ftr-407	102	66	prone	prone	ADJ
ftr-407	102	67	to	to	PART
ftr-407	102	68	produce	produce	VERB
ftr-407	102	69	confusion	confusion	NOUN
ftr-407	102	70	and	and	CCONJ
ftr-407	102	71	complexity	complexity	NOUN
ftr-407	102	72	.	.	PUNCT
ftr-407	102	73	”	"	PUNCT
ftr-407	103	1	i	i	PRON
ftr-407	103	2	d.	d.	VERB
ftr-407	103	3	at	at	ADP
ftr-407	103	4	348	348	NUM
ftr-407	103	5	,	,	PUNCT
ftr-407	103	6	351	351	NUM
ftr-407	103	7	.	.	NOUN
ftr-407	103	8	11	11	NUM
ftr-407	103	9	.	.	PUNCT
ftr-407	104	1	see	see	VERB
ftr-407	104	2	supra	supra	PROPN
ftr-407	104	3	note	note	PROPN
ftr-407	104	4	4	4	NUM
ftr-407	104	5	.	.	NOUN
ftr-407	104	6	12	12	NUM
ftr-407	104	7	.	.	PUNCT
ftr-407	105	1	prop	prop	NOUN
ftr-407	105	2	.	.	PUNCT
ftr-407	105	3	regs	regs	PROPN
ftr-407	105	4	.	.	PUNCT
ftr-407	106	1	§	§	PROPN
ftr-407	106	2	1.721	1.721	NUM
ftr-407	106	3	-	-	SYM
ftr-407	106	4	1(b)(4)(i	1(b)(4)(i	NUM
ftr-407	106	5	)	)	PUNCT
ftr-407	106	6	.	.	PUNCT
ftr-407	107	1	13	13	NUM
ftr-407	107	2	.	.	X
ftr-407	107	3	preamble	preamble	ADJ
ftr-407	107	4	,	,	PUNCT
ftr-407	107	5	proposed	propose	VERB
ftr-407	107	6	regulations	regulation	NOUN
ftr-407	107	7	–	–	PUNCT
ftr-407	107	8	partnership	partnership	NOUN
ftr-407	107	9	equity	equity	NOUN
ftr-407	107	10	for	for	ADP
ftr-407	107	11	services	service	NOUN
ftr-407	107	12	,	,	PUNCT
ftr-407	107	13	70	70	NUM
ftr-407	107	14	fed	feed	VERB
ftr-407	107	15	.	.	PUNCT
ftr-407	108	1	reg	reg	PROPN
ftr-407	108	2	.	.	PUNCT
ftr-407	109	1	29675	29675	NUM
ftr-407	109	2	(	(	PUNCT
ftr-407	109	3	may	may	AUX
ftr-407	109	4	24	24	NUM
ftr-407	109	5	,	,	PUNCT
ftr-407	109	6	2005	2005	NUM
ftr-407	109	7	)	)	PUNCT
ftr-407	109	8	,	,	PUNCT
ftr-407	109	9	item	item	NOUN
ftr-407	109	10	2	2	NUM
ftr-407	110	1	[	[	X
ftr-407	110	2	hereinafter	hereinafter	NOUN
ftr-407	110	3	preamble	preamble	NOUN
ftr-407	110	4	]	]	X
ftr-407	110	5	.	.	PUNCT
ftr-407	111	1	and	and	CCONJ
ftr-407	111	2	well	well	ADV
ftr-407	111	3	.	.	PUNCT
ftr-407	111	4	”	"	PUNCT
ftr-407	112	1	since	since	SCONJ
ftr-407	112	2	the	the	DET
ftr-407	112	3	conclusions	conclusion	NOUN
ftr-407	112	4	reached	reach	VERB
ftr-407	112	5	in	in	ADP
ftr-407	112	6	the	the	DET
ftr-407	112	7	2004	2004	NUM
ftr-407	112	8	article	article	NOUN
ftr-407	112	9	give	give	VERB
ftr-407	112	10	added10	added10	NOUN
ftr-407	112	11	significance	significance	NOUN
ftr-407	112	12	to	to	ADP
ftr-407	112	13	the	the	DET
ftr-407	112	14	characterization	characterization	NOUN
ftr-407	112	15	of	of	ADP
ftr-407	112	16	a	a	DET
ftr-407	112	17	transfer	transfer	NOUN
ftr-407	112	18	of	of	ADP
ftr-407	112	19	property	property	NOUN
ftr-407	112	20	to	to	ADP
ftr-407	112	21	a	a	DET
ftr-407	112	22	partner	partner	NOUN
ftr-407	112	23	as	as	ADP
ftr-407	112	24	a	a	DET
ftr-407	112	25	guaranteed	guarantee	VERB
ftr-407	112	26	payment	payment	NOUN
ftr-407	112	27	,	,	PUNCT
ftr-407	112	28	cameron	cameron	PROPN
ftr-407	112	29	and	and	CCONJ
ftr-407	112	30	postlewaite	postlewaite	NOUN
ftr-407	112	31	feared	fear	VERB
ftr-407	112	32	that	that	SCONJ
ftr-407	112	33	if	if	SCONJ
ftr-407	112	34	those	those	DET
ftr-407	112	35	conclusions	conclusion	NOUN
ftr-407	112	36	were	be	AUX
ftr-407	112	37	accepted	accept	VERB
ftr-407	112	38	,	,	PUNCT
ftr-407	112	39	it	it	PRON
ftr-407	112	40	might	might	AUX
ftr-407	112	41	adversely	adversely	ADV
ftr-407	112	42	effect	effect	VERB
ftr-407	112	43	the	the	DET
ftr-407	112	44	prospects	prospect	NOUN
ftr-407	112	45	for	for	ADP
ftr-407	112	46	the	the	DET
ftr-407	112	47	adoption	adoption	NOUN
ftr-407	112	48	of	of	ADP
ftr-407	112	49	their	their	PRON
ftr-407	112	50	proposal	proposal	NOUN
ftr-407	112	51	for	for	ADP
ftr-407	112	52	an	an	DET
ftr-407	112	53	explicit	explicit	ADJ
ftr-407	112	54	legislative	legislative	ADJ
ftr-407	112	55	repeal	repeal	NOUN
ftr-407	112	56	of	of	ADP
ftr-407	112	57	section	section	NOUN
ftr-407	112	58	707(c	707(c	PROPN
ftr-407	112	59	)	)	PUNCT
ftr-407	112	60	.	.	PUNCT
ftr-407	113	1	independently	independently	ADV
ftr-407	113	2	of	of	ADP
ftr-407	113	3	that	that	DET
ftr-407	113	4	concern	concern	NOUN
ftr-407	113	5	,	,	PUNCT
ftr-407	113	6	they	they	PRON
ftr-407	113	7	disagree	disagree	VERB
ftr-407	113	8	with	with	ADP
ftr-407	113	9	the	the	DET
ftr-407	113	10	analysis	analysis	NOUN
ftr-407	113	11	and	and	CCONJ
ftr-407	113	12	one	one	NUM
ftr-407	113	13	of	of	ADP
ftr-407	113	14	the	the	DET
ftr-407	113	15	conclusions	conclusion	NOUN
ftr-407	113	16	of	of	ADP
ftr-407	113	17	the	the	DET
ftr-407	113	18	2004	2004	NUM
ftr-407	113	19	article	article	NOUN
ftr-407	113	20	.	.	PUNCT
ftr-407	114	1	ii	ii	PROPN
ftr-407	114	2	.	.	PROPN
ftr-407	114	3	was	be	AUX
ftr-407	114	4	there	there	PRON
ftr-407	114	5	an	an	DET
ftr-407	114	6	implied	imply	VERB
ftr-407	114	7	or	or	CCONJ
ftr-407	114	8	effective	effective	ADJ
ftr-407	114	9	repeal	repeal	NOUN
ftr-407	114	10	of	of	ADP
ftr-407	114	11	section	section	NOUN
ftr-407	114	12	707(c	707(c	PROPN
ftr-407	114	13	)	)	PUNCT
ftr-407	114	14	in	in	ADP
ftr-407	114	15	1984	1984	NUM
ftr-407	114	16	?	?	PUNCT
ftr-407	115	1	a.	a.	NOUN
ftr-407	115	2	post-1984	post-1984	PROPN
ftr-407	115	3	regulations	regulation	NOUN
ftr-407	115	4	apply	apply	VERB
ftr-407	115	5	irc	irc	NOUN
ftr-407	115	6	section	section	NOUN
ftr-407	115	7	707(c	707(c	PROPN
ftr-407	115	8	)	)	PUNCT
ftr-407	115	9	as	as	ADP
ftr-407	115	10	cameron	cameron	PROPN
ftr-407	115	11	and	and	CCONJ
ftr-407	115	12	postlewaite	postlewaite	NOUN
ftr-407	115	13	note	note	NOUN
ftr-407	115	14	,	,	PUNCT
ftr-407	115	15	many	many	ADJ
ftr-407	115	16	tax	tax	NOUN
ftr-407	115	17	commentators	commentator	NOUN
ftr-407	115	18	continue	continue	VERB
ftr-407	115	19	to	to	PART
ftr-407	115	20	discuss	discuss	VERB
ftr-407	115	21	section	section	NOUN
ftr-407	115	22	707(c	707(c	PROPN
ftr-407	115	23	)	)	PUNCT
ftr-407	115	24	and	and	CCONJ
ftr-407	115	25	treat	treat	VERB
ftr-407	115	26	it	it	PRON
ftr-407	115	27	as	as	ADP
ftr-407	115	28	a	a	DET
ftr-407	115	29	viable	viable	ADJ
ftr-407	115	30	provision	provision	NOUN
ftr-407	115	31	.	.	PUNCT
ftr-407	116	1	moreover	moreover	ADV
ftr-407	116	2	,	,	PUNCT
ftr-407	116	3	in11	in11	PROPN
ftr-407	116	4	regulations	regulation	NOUN
ftr-407	116	5	promulgated	promulgate	VERB
ftr-407	116	6	after	after	ADP
ftr-407	116	7	the	the	DET
ftr-407	116	8	1984	1984	NUM
ftr-407	116	9	amendments	amendment	NOUN
ftr-407	116	10	,	,	PUNCT
ftr-407	116	11	treasury	treasury	PROPN
ftr-407	116	12	has	have	AUX
ftr-407	116	13	demonstrated	demonstrate	VERB
ftr-407	116	14	its	its	PRON
ftr-407	116	15	belief	belief	NOUN
ftr-407	116	16	that	that	SCONJ
ftr-407	116	17	section	section	NOUN
ftr-407	116	18	707(c	707(c	PROPN
ftr-407	116	19	)	)	PUNCT
ftr-407	116	20	is	be	AUX
ftr-407	116	21	an	an	DET
ftr-407	116	22	operative	operative	ADJ
ftr-407	116	23	provision	provision	NOUN
ftr-407	116	24	.	.	PUNCT
ftr-407	117	1	for	for	ADP
ftr-407	117	2	example	example	NOUN
ftr-407	117	3	,	,	PUNCT
ftr-407	117	4	regulations	regulation	NOUN
ftr-407	117	5	section	section	VERB
ftr-407	117	6	1.721	1.721	NUM
ftr-407	117	7	-	-	SYM
ftr-407	117	8	1(b)(2	1(b)(2	NUM
ftr-407	117	9	)	)	PUNCT
ftr-407	117	10	,	,	PUNCT
ftr-407	117	11	which	which	PRON
ftr-407	117	12	was	be	AUX
ftr-407	117	13	last	last	ADV
ftr-407	117	14	amended	amend	VERB
ftr-407	117	15	in	in	ADP
ftr-407	117	16	1996	1996	NUM
ftr-407	117	17	,	,	PUNCT
ftr-407	117	18	characterizes	characterize	VERB
ftr-407	117	19	a	a	DET
ftr-407	117	20	partnership	partnership	NOUN
ftr-407	117	21	’s	’s	PART
ftr-407	117	22	transfer	transfer	NOUN
ftr-407	117	23	of	of	ADP
ftr-407	117	24	a	a	DET
ftr-407	117	25	partnership	partnership	NOUN
ftr-407	117	26	interest	interest	NOUN
ftr-407	117	27	in	in	ADP
ftr-407	117	28	exchange	exchange	NOUN
ftr-407	117	29	for	for	ADP
ftr-407	117	30	services	service	NOUN
ftr-407	117	31	as	as	ADP
ftr-407	117	32	a	a	DET
ftr-407	117	33	“	"	PUNCT
ftr-407	117	34	guaranteed	guarantee	VERB
ftr-407	117	35	payment	payment	NOUN
ftr-407	117	36	for	for	ADP
ftr-407	117	37	services	service	NOUN
ftr-407	117	38	under	under	ADP
ftr-407	117	39	section	section	NOUN
ftr-407	117	40	707(c	707(c	PROPN
ftr-407	117	41	)	)	PUNCT
ftr-407	117	42	.	.	PUNCT
ftr-407	117	43	”	"	PUNCT
ftr-407	118	1	treasury	treasury	PROPN
ftr-407	118	2	repeated	repeat	VERB
ftr-407	118	3	that	that	DET
ftr-407	118	4	statement	statement	NOUN
ftr-407	118	5	in	in	ADP
ftr-407	118	6	a	a	DET
ftr-407	118	7	proposed	propose	VERB
ftr-407	118	8	amendment	amendment	NOUN
ftr-407	118	9	of	of	ADP
ftr-407	118	10	that	that	DET
ftr-407	118	11	regulation	regulation	NOUN
ftr-407	118	12	that	that	PRON
ftr-407	118	13	was	be	AUX
ftr-407	118	14	promulgated	promulgate	VERB
ftr-407	118	15	in	in	ADP
ftr-407	118	16	2005	2005	NUM
ftr-407	118	17	.	.	PUNCT
ftr-407	119	1	in	in	ADP
ftr-407	119	2	a	a	DET
ftr-407	119	3	preamble	preamble	NOUN
ftr-407	119	4	to	to	ADP
ftr-407	119	5	the	the	DET
ftr-407	119	6	2005	2005	NUM
ftr-407	119	7	proposed	propose	VERB
ftr-407	119	8	amendments	amendment	NOUN
ftr-407	119	9	of	of	ADP
ftr-407	119	10	regulations	regulation	NOUN
ftr-407	119	11	dealing12	dealing12	VERB
ftr-407	119	12	with	with	ADP
ftr-407	119	13	a	a	DET
ftr-407	119	14	transfer	transfer	NOUN
ftr-407	119	15	of	of	ADP
ftr-407	119	16	a	a	DET
ftr-407	119	17	partnership	partnership	NOUN
ftr-407	119	18	interest	interest	NOUN
ftr-407	119	19	for	for	ADP
ftr-407	119	20	services	service	NOUN
ftr-407	119	21	,	,	PUNCT
ftr-407	119	22	treasury	treasury	PROPN
ftr-407	119	23	expressly	expressly	ADV
ftr-407	119	24	examined	examine	VERB
ftr-407	119	25	the	the	DET
ftr-407	119	26	question	question	NOUN
ftr-407	119	27	of	of	ADP
ftr-407	119	28	whether	whether	SCONJ
ftr-407	119	29	a	a	DET
ftr-407	119	30	transfer	transfer	NOUN
ftr-407	119	31	of	of	ADP
ftr-407	119	32	a	a	DET
ftr-407	119	33	partnership	partnership	NOUN
ftr-407	119	34	interest	interest	NOUN
ftr-407	119	35	for	for	ADP
ftr-407	119	36	services	service	NOUN
ftr-407	119	37	should	should	AUX
ftr-407	119	38	be	be	AUX
ftr-407	119	39	treated	treat	VERB
ftr-407	119	40	as	as	ADP
ftr-407	119	41	a	a	DET
ftr-407	119	42	guaranteed	guarantee	VERB
ftr-407	119	43	payment	payment	NOUN
ftr-407	119	44	under	under	ADP
ftr-407	119	45	section	section	NOUN
ftr-407	119	46	707(c	707(c	PROPN
ftr-407	119	47	)	)	PUNCT
ftr-407	119	48	,	,	PUNCT
ftr-407	119	49	and	and	CCONJ
ftr-407	119	50	concluded	conclude	VERB
ftr-407	119	51	that	that	SCONJ
ftr-407	119	52	section	section	NOUN
ftr-407	119	53	707(c	707(c	PROPN
ftr-407	119	54	)	)	PUNCT
ftr-407	119	55	does	do	AUX
ftr-407	119	56	apply	apply	VERB
ftr-407	119	57	to	to	ADP
ftr-407	119	58	such	such	ADJ
ftr-407	119	59	transfers	transfer	NOUN
ftr-407	119	60	.	.	PUNCT
ftr-407	120	1	while	while	SCONJ
ftr-407	120	2	cameron	cameron	PROPN
ftr-407	120	3	and13	and13	PROPN
ftr-407	120	4	postlewaite	postlewaite	PROPN
ftr-407	120	5	note	note	VERB
ftr-407	120	6	the	the	DET
ftr-407	120	7	2005	2005	NUM
ftr-407	120	8	proposed	propose	VERB
ftr-407	120	9	version	version	NOUN
ftr-407	120	10	of	of	ADP
ftr-407	120	11	the	the	DET
ftr-407	120	12	section	section	NOUN
ftr-407	120	13	721	721	NUM
ftr-407	120	14	regulation	regulation	NOUN
ftr-407	120	15	in	in	ADP
ftr-407	120	16	footnote	footnote	NOUN
ftr-407	120	17	129	129	NUM
ftr-407	120	18	of	of	ADP
ftr-407	120	19	the	the	DET
ftr-407	120	20	lazarus	lazarus	PROPN
ftr-407	120	21	effect	effect	PROPN
ftr-407	120	22	article	article	NOUN
ftr-407	120	23	,	,	PUNCT
ftr-407	120	24	they	they	PRON
ftr-407	120	25	fail	fail	VERB
ftr-407	120	26	to	to	PART
ftr-407	120	27	explain	explain	VERB
ftr-407	120	28	why	why	SCONJ
ftr-407	120	29	the	the	DET
ftr-407	120	30	proposed	propose	VERB
ftr-407	120	31	regulation	regulation	NOUN
ftr-407	120	32	refers	refer	VERB
ftr-407	120	33	to	to	ADP
ftr-407	120	34	section	section	NOUN
ftr-407	120	35	707(c	707(c	PROPN
ftr-407	120	36	)	)	PUNCT
ftr-407	120	37	guaranteed	guarantee	VERB
ftr-407	120	38	payments	payment	NOUN
ftr-407	120	39	and	and	CCONJ
ftr-407	120	40	why	why	SCONJ
ftr-407	120	41	treasury	treasury	PROPN
ftr-407	120	42	concluded	conclude	VERB
ftr-407	120	43	that	that	SCONJ
ftr-407	120	44	the	the	DET
ftr-407	120	45	transfer	transfer	NOUN
ftr-407	120	46	constitutes	constitute	VERB
ftr-407	120	47	a	a	DET
ftr-407	120	48	guaranteed	guarantee	VERB
ftr-407	120	49	payment	payment	NOUN
ftr-407	120	50	if	if	SCONJ
ftr-407	120	51	they	they	PRON
ftr-407	120	52	are	be	AUX
ftr-407	120	53	correct	correct	ADJ
ftr-407	120	54	in	in	ADP
ftr-407	120	55	asserting	assert	VERB
ftr-407	120	56	that	that	SCONJ
ftr-407	120	57	the	the	DET
ftr-407	120	58	1984	1984	NUM
ftr-407	120	59	amendment	amendment	NOUN
ftr-407	120	60	rendered	render	VERB
ftr-407	120	61	section	section	NOUN
ftr-407	120	62	707(c	707(c	PROPN
ftr-407	120	63	)	)	PUNCT
ftr-407	120	64	obsolete	obsolete	ADJ
ftr-407	120	65	.	.	PUNCT
ftr-407	121	1	moreover	moreover	ADV
ftr-407	121	2	,	,	PUNCT
ftr-407	121	3	several	several	ADJ
ftr-407	121	4	other	other	ADJ
ftr-407	121	5	final	final	ADJ
ftr-407	121	6	regulations	regulation	NOUN
ftr-407	121	7	that	that	PRON
ftr-407	121	8	were	be	AUX
ftr-407	121	9	promulgated	promulgate	VERB
ftr-407	121	10	or	or	CCONJ
ftr-407	121	11	amended	amend	VERB
ftr-407	121	12	416	416	NUM
ftr-407	121	13	florida	florida	PROPN
ftr-407	121	14	tax	tax	NOUN
ftr-407	121	15	review	review	NOUN
ftr-407	121	16	vol.7:6	vol.7:6	VERB
ftr-407	121	17	14	14	NUM
ftr-407	121	18	.	.	PUNCT
ftr-407	122	1	e.g.	e.g.	ADV
ftr-407	122	2	,	,	PUNCT
ftr-407	122	3	regs	reg	NOUN
ftr-407	122	4	.	.	PUNCT
ftr-407	123	1	§	§	PROPN
ftr-407	123	2	1.707	1.707	NUM
ftr-407	123	3	-	-	SYM
ftr-407	123	4	4(a)(1)(i	4(a)(1)(i	NUM
ftr-407	123	5	)	)	PUNCT
ftr-407	123	6	(	(	PUNCT
ftr-407	123	7	1992	1992	NUM
ftr-407	123	8	)	)	PUNCT
ftr-407	123	9	.	.	PUNCT
ftr-407	124	1	additionally	additionally	ADV
ftr-407	124	2	,	,	PUNCT
ftr-407	124	3	the	the	DET
ftr-407	124	4	proposed	propose	VERB
ftr-407	124	5	amendments	amendment	NOUN
ftr-407	124	6	to	to	ADP
ftr-407	124	7	regs	reg	NOUN
ftr-407	124	8	.	.	PUNCT
ftr-407	125	1	§	§	PROPN
ftr-407	125	2	1.707	1.707	NUM
ftr-407	125	3	-	-	SYM
ftr-407	125	4	1(c	1(c	NUM
ftr-407	125	5	)	)	PUNCT
ftr-407	125	6	,	,	PUNCT
ftr-407	125	7	promulgated	promulgate	VERB
ftr-407	125	8	in	in	ADP
ftr-407	125	9	2005	2005	NUM
ftr-407	125	10	,	,	PUNCT
ftr-407	125	11	left	leave	VERB
ftr-407	125	12	intact	intact	ADJ
ftr-407	125	13	the	the	DET
ftr-407	125	14	references	reference	NOUN
ftr-407	125	15	in	in	ADP
ftr-407	125	16	that	that	DET
ftr-407	125	17	regulation	regulation	NOUN
ftr-407	125	18	to	to	ADP
ftr-407	125	19	guaranteed	guarantee	VERB
ftr-407	125	20	payments	payment	NOUN
ftr-407	125	21	.	.	PUNCT
ftr-407	126	1	prop	prop	NOUN
ftr-407	126	2	.	.	PUNCT
ftr-407	126	3	regs	regs	PROPN
ftr-407	126	4	.	.	PUNCT
ftr-407	127	1	§	§	PROPN
ftr-407	127	2	1.707	1.707	NUM
ftr-407	127	3	-	-	SYM
ftr-407	127	4	1(c	1(c	NUM
ftr-407	127	5	)	)	PUNCT
ftr-407	127	6	15	15	NUM
ftr-407	127	7	.	.	PUNCT
ftr-407	128	1	posadas	posadas	PROPN
ftr-407	128	2	v.	v.	ADP
ftr-407	128	3	national	national	PROPN
ftr-407	128	4	city	city	PROPN
ftr-407	128	5	bank	bank	PROPN
ftr-407	128	6	,	,	PUNCT
ftr-407	128	7	296	296	NUM
ftr-407	128	8	u.s	u.s	PROPN
ftr-407	128	9	.	.	PROPN
ftr-407	128	10	497	497	NUM
ftr-407	128	11	,	,	PUNCT
ftr-407	128	12	503	503	NUM
ftr-407	128	13	(	(	PUNCT
ftr-407	128	14	1936	1936	NUM
ftr-407	128	15	)	)	PUNCT
ftr-407	128	16	.	.	PUNCT
ftr-407	129	1	16	16	NUM
ftr-407	129	2	.	.	PUNCT
ftr-407	130	1	j.e.m	j.e.m	PROPN
ftr-407	130	2	.	.	PUNCT
ftr-407	131	1	ag	ag	PROPN
ftr-407	131	2	supply	supply	NOUN
ftr-407	131	3	v.	v.	ADP
ftr-407	131	4	pioneer	pioneer	PROPN
ftr-407	131	5	hi	hi	VERB
ftr-407	131	6	-	-	ADJ
ftr-407	131	7	bred	breed	VERB
ftr-407	131	8	intern	intern	NOUN
ftr-407	131	9	.	.	PUNCT
ftr-407	132	1	,	,	PUNCT
ftr-407	132	2	534	534	NUM
ftr-407	132	3	u.s	u.s	PROPN
ftr-407	132	4	.	.	PROPN
ftr-407	132	5	124	124	NUM
ftr-407	132	6	,	,	PUNCT
ftr-407	132	7	122	122	NUM
ftr-407	132	8	s.ct	s.ct	NOUN
ftr-407	132	9	.	.	PROPN
ftr-407	132	10	593	593	NUM
ftr-407	132	11	,	,	PUNCT
ftr-407	132	12	604	604	NUM
ftr-407	132	13	(	(	PUNCT
ftr-407	132	14	2001	2001	NUM
ftr-407	132	15	)	)	PUNCT
ftr-407	132	16	.	.	PUNCT
ftr-407	133	1	see	see	VERB
ftr-407	133	2	also	also	ADV
ftr-407	133	3	,	,	PUNCT
ftr-407	133	4	morton	morton	PROPN
ftr-407	133	5	v.	v.	PROPN
ftr-407	133	6	mancari	mancari	PROPN
ftr-407	133	7	,	,	PUNCT
ftr-407	134	1	417	417	NUM
ftr-407	134	2	u.s	u.s	PROPN
ftr-407	134	3	.	.	PROPN
ftr-407	134	4	535	535	NUM
ftr-407	134	5	,	,	PUNCT
ftr-407	134	6	550	550	NUM
ftr-407	134	7	(	(	PUNCT
ftr-407	134	8	1974	1974	NUM
ftr-407	134	9	)	)	PUNCT
ftr-407	134	10	.	.	PUNCT
ftr-407	135	1	years	year	NOUN
ftr-407	135	2	after	after	SCONJ
ftr-407	135	3	the	the	DET
ftr-407	135	4	1984	1984	NUM
ftr-407	135	5	amendments	amendment	NOUN
ftr-407	135	6	discuss	discuss	VERB
ftr-407	135	7	guaranteed	guarantee	VERB
ftr-407	135	8	payments	payment	NOUN
ftr-407	135	9	and	and	CCONJ
ftr-407	135	10	refer	refer	VERB
ftr-407	135	11	to	to	ADP
ftr-407	135	12	section	section	NOUN
ftr-407	135	13	707(c).14	707(c).14	NUM
ftr-407	135	14	b.	b.	NOUN
ftr-407	135	15	disfavor	disfavor	NOUN
ftr-407	135	16	of	of	ADP
ftr-407	135	17	implied	imply	VERB
ftr-407	135	18	repeal	repeal	NOUN
ftr-407	135	19	of	of	ADP
ftr-407	135	20	statutes	statute	NOUN
ftr-407	135	21	.	.	PUNCT
ftr-407	136	1	1	1	X
ftr-407	136	2	.	.	X
ftr-407	136	3	no	no	DET
ftr-407	136	4	conflict	conflict	NOUN
ftr-407	136	5	in	in	ADP
ftr-407	136	6	language	language	NOUN
ftr-407	136	7	or	or	CCONJ
ftr-407	136	8	purpose	purpose	NOUN
ftr-407	136	9	of	of	ADP
ftr-407	136	10	two	two	NUM
ftr-407	136	11	statutes	statute	NOUN
ftr-407	136	12	–	–	PUNCT
ftr-407	136	13	there	there	PRON
ftr-407	136	14	is	be	VERB
ftr-407	136	15	nothing	nothing	PRON
ftr-407	136	16	in	in	ADP
ftr-407	136	17	the	the	DET
ftr-407	136	18	language	language	NOUN
ftr-407	136	19	of	of	ADP
ftr-407	136	20	section	section	NOUN
ftr-407	136	21	707(a)(2	707(a)(2	NUM
ftr-407	136	22	)	)	PUNCT
ftr-407	136	23	itself	itself	PRON
ftr-407	136	24	that	that	SCONJ
ftr-407	136	25	conflicts	conflict	VERB
ftr-407	136	26	with	with	ADP
ftr-407	136	27	or	or	CCONJ
ftr-407	136	28	makes	make	VERB
ftr-407	136	29	obsolete	obsolete	ADJ
ftr-407	136	30	the	the	DET
ftr-407	136	31	previously	previously	ADV
ftr-407	136	32	established	establish	VERB
ftr-407	136	33	construction	construction	NOUN
ftr-407	136	34	of	of	ADP
ftr-407	136	35	section	section	NOUN
ftr-407	136	36	707(c	707(c	PROPN
ftr-407	136	37	)	)	PUNCT
ftr-407	136	38	.	.	PUNCT
ftr-407	137	1	reading	read	VERB
ftr-407	137	2	section	section	NOUN
ftr-407	137	3	707(a)(2	707(a)(2	NUM
ftr-407	137	4	)	)	PUNCT
ftr-407	137	5	alone	alone	ADV
ftr-407	137	6	,	,	PUNCT
ftr-407	137	7	there	there	PRON
ftr-407	137	8	would	would	AUX
ftr-407	137	9	be	be	AUX
ftr-407	137	10	no	no	DET
ftr-407	137	11	reason	reason	NOUN
ftr-407	137	12	to	to	PART
ftr-407	137	13	assert	assert	VERB
ftr-407	137	14	that	that	SCONJ
ftr-407	137	15	it	it	PRON
ftr-407	137	16	has	have	AUX
ftr-407	137	17	effectively	effectively	ADV
ftr-407	137	18	or	or	CCONJ
ftr-407	137	19	impliedly	impliedly	ADV
ftr-407	137	20	repealed	repeal	VERB
ftr-407	137	21	section	section	NOUN
ftr-407	137	22	707(c	707(c	PROPN
ftr-407	137	23	)	)	PUNCT
ftr-407	137	24	.	.	PUNCT
ftr-407	138	1	there	there	PRON
ftr-407	138	2	is	be	VERB
ftr-407	138	3	no	no	DET
ftr-407	138	4	possibility	possibility	NOUN
ftr-407	138	5	that	that	SCONJ
ftr-407	138	6	the	the	DET
ftr-407	138	7	drafters	drafter	NOUN
ftr-407	138	8	of	of	ADP
ftr-407	138	9	section	section	NOUN
ftr-407	138	10	707(a)(2	707(a)(2	NUM
ftr-407	138	11	)	)	PUNCT
ftr-407	138	12	were	be	AUX
ftr-407	138	13	unaware	unaware	ADJ
ftr-407	138	14	of	of	ADP
ftr-407	138	15	section	section	NOUN
ftr-407	138	16	707(c	707(c	PROPN
ftr-407	138	17	)	)	PUNCT
ftr-407	138	18	,	,	PUNCT
ftr-407	138	19	and	and	CCONJ
ftr-407	138	20	so	so	ADV
ftr-407	138	21	it	it	PRON
ftr-407	138	22	is	be	AUX
ftr-407	138	23	virtually	virtually	ADV
ftr-407	138	24	certain	certain	ADJ
ftr-407	138	25	that	that	SCONJ
ftr-407	138	26	congress	congress	PROPN
ftr-407	138	27	did	do	AUX
ftr-407	138	28	not	not	PART
ftr-407	138	29	intend	intend	VERB
ftr-407	138	30	that	that	SCONJ
ftr-407	138	31	the	the	DET
ftr-407	138	32	1984	1984	NUM
ftr-407	138	33	addition	addition	NOUN
ftr-407	138	34	to	to	ADP
ftr-407	138	35	the	the	DET
ftr-407	138	36	code	code	NOUN
ftr-407	138	37	of	of	ADP
ftr-407	138	38	section	section	NOUN
ftr-407	138	39	707(a)(2	707(a)(2	NUM
ftr-407	138	40	)	)	PUNCT
ftr-407	138	41	replace	replace	NOUN
ftr-407	138	42	section	section	NOUN
ftr-407	138	43	707(c	707(c	PROPN
ftr-407	138	44	)	)	PUNCT
ftr-407	138	45	,	,	PUNCT
ftr-407	138	46	since	since	SCONJ
ftr-407	138	47	it	it	PRON
ftr-407	138	48	did	do	AUX
ftr-407	138	49	not	not	PART
ftr-407	138	50	delete	delete	VERB
ftr-407	138	51	the	the	DET
ftr-407	138	52	latter	latter	ADJ
ftr-407	138	53	section	section	NOUN
ftr-407	138	54	from	from	ADP
ftr-407	138	55	the	the	DET
ftr-407	138	56	code	code	NOUN
ftr-407	138	57	and	and	CCONJ
ftr-407	138	58	left	leave	VERB
ftr-407	138	59	it	it	PRON
ftr-407	138	60	intact	intact	ADJ
ftr-407	138	61	.	.	PUNCT
ftr-407	139	1	if	if	SCONJ
ftr-407	139	2	congress	congress	PROPN
ftr-407	139	3	had	have	AUX
ftr-407	139	4	wished	wish	VERB
ftr-407	139	5	to	to	PART
ftr-407	139	6	repeal	repeal	VERB
ftr-407	139	7	section	section	NOUN
ftr-407	139	8	707(c	707(c	PROPN
ftr-407	139	9	)	)	PUNCT
ftr-407	139	10	,	,	PUNCT
ftr-407	139	11	it	it	PRON
ftr-407	139	12	surely	surely	ADV
ftr-407	139	13	would	would	AUX
ftr-407	139	14	have	have	AUX
ftr-407	139	15	included	include	VERB
ftr-407	139	16	the	the	DET
ftr-407	139	17	repeal	repeal	NOUN
ftr-407	139	18	in	in	ADP
ftr-407	139	19	the	the	DET
ftr-407	139	20	1984	1984	NUM
ftr-407	139	21	act	act	NOUN
ftr-407	139	22	.	.	PUNCT
ftr-407	140	1	thus	thus	ADV
ftr-407	140	2	,	,	PUNCT
ftr-407	140	3	if	if	SCONJ
ftr-407	140	4	cameron	cameron	PROPN
ftr-407	140	5	and	and	CCONJ
ftr-407	140	6	postlewaite	postlewaite	NOUN
ftr-407	140	7	are	be	AUX
ftr-407	140	8	correct	correct	ADJ
ftr-407	140	9	in	in	ADP
ftr-407	140	10	their	their	PRON
ftr-407	140	11	assertion	assertion	NOUN
ftr-407	140	12	that	that	SCONJ
ftr-407	140	13	congress	congress	PROPN
ftr-407	140	14	effectively	effectively	ADV
ftr-407	140	15	repealed	repeal	VERB
ftr-407	140	16	section	section	NOUN
ftr-407	140	17	707(c	707(c	PROPN
ftr-407	140	18	)	)	PUNCT
ftr-407	140	19	in	in	ADP
ftr-407	140	20	1984	1984	NUM
ftr-407	140	21	,	,	PUNCT
ftr-407	140	22	it	it	PRON
ftr-407	140	23	did	do	VERB
ftr-407	140	24	so	so	ADV
ftr-407	140	25	unintentionally	unintentionally	ADV
ftr-407	140	26	.	.	PUNCT
ftr-407	141	1	as	as	ADP
ftr-407	141	2	a	a	DET
ftr-407	141	3	matter	matter	NOUN
ftr-407	141	4	of	of	ADP
ftr-407	141	5	statutory	statutory	ADJ
ftr-407	141	6	construction	construction	NOUN
ftr-407	141	7	,	,	PUNCT
ftr-407	141	8	implied	imply	VERB
ftr-407	141	9	legislative	legislative	ADJ
ftr-407	141	10	repeals	repeal	NOUN
ftr-407	141	11	of	of	ADP
ftr-407	141	12	statutes	statute	NOUN
ftr-407	141	13	are	be	AUX
ftr-407	141	14	disfavored	disfavor	VERB
ftr-407	141	15	.	.	PUNCT
ftr-407	142	1	the	the	DET
ftr-407	142	2	supreme	supreme	PROPN
ftr-407	142	3	court	court	PROPN
ftr-407	142	4	stated	state	VERB
ftr-407	142	5	that	that	DET
ftr-407	142	6	view	view	NOUN
ftr-407	142	7	as	as	SCONJ
ftr-407	142	8	follows	follow	VERB
ftr-407	142	9	:	:	PUNCT
ftr-407	142	10	the	the	DET
ftr-407	142	11	cardinal	cardinal	ADJ
ftr-407	142	12	rule	rule	NOUN
ftr-407	142	13	is	be	AUX
ftr-407	142	14	that	that	SCONJ
ftr-407	142	15	repeals	repeal	NOUN
ftr-407	142	16	by	by	ADP
ftr-407	142	17	implication	implication	NOUN
ftr-407	142	18	are	be	AUX
ftr-407	142	19	not	not	PART
ftr-407	142	20	favored	favor	VERB
ftr-407	142	21	.	.	PUNCT
ftr-407	143	1	where	where	SCONJ
ftr-407	143	2	there	there	PRON
ftr-407	143	3	are	be	VERB
ftr-407	143	4	two	two	NUM
ftr-407	143	5	acts	act	NOUN
ftr-407	143	6	upon	upon	SCONJ
ftr-407	143	7	the	the	DET
ftr-407	143	8	same	same	ADJ
ftr-407	143	9	subject	subject	NOUN
ftr-407	143	10	,	,	PUNCT
ftr-407	143	11	effect	effect	NOUN
ftr-407	143	12	should	should	AUX
ftr-407	143	13	be	be	AUX
ftr-407	143	14	given	give	VERB
ftr-407	143	15	to	to	ADP
ftr-407	143	16	both	both	PRON
ftr-407	143	17	if	if	SCONJ
ftr-407	143	18	possible	possible	ADJ
ftr-407	143	19	.	.	PUNCT
ftr-407	144	1	there	there	PRON
ftr-407	144	2	are	be	VERB
ftr-407	144	3	two	two	NUM
ftr-407	144	4	well	well	ADV
ftr-407	144	5	-	-	PUNCT
ftr-407	144	6	settled	settle	VERB
ftr-407	144	7	categories	category	NOUN
ftr-407	144	8	of	of	ADP
ftr-407	144	9	repeals	repeal	NOUN
ftr-407	144	10	by	by	ADP
ftr-407	144	11	implication	implication	NOUN
ftr-407	144	12	–	–	PUNCT
ftr-407	144	13	(	(	PUNCT
ftr-407	144	14	1	1	X
ftr-407	144	15	)	)	PUNCT
ftr-407	144	16	where	where	SCONJ
ftr-407	144	17	provisions	provision	NOUN
ftr-407	144	18	in	in	ADP
ftr-407	144	19	the	the	DET
ftr-407	144	20	two	two	NUM
ftr-407	144	21	acts	act	NOUN
ftr-407	144	22	are	be	AUX
ftr-407	144	23	in	in	ADP
ftr-407	144	24	irreconcilable	irreconcilable	ADJ
ftr-407	144	25	conflict	conflict	NOUN
ftr-407	144	26	,	,	PUNCT
ftr-407	144	27	the	the	DET
ftr-407	144	28	later	later	ADJ
ftr-407	144	29	act	act	NOUN
ftr-407	144	30	to	to	ADP
ftr-407	144	31	the	the	DET
ftr-407	144	32	extent	extent	NOUN
ftr-407	144	33	of	of	ADP
ftr-407	144	34	the	the	DET
ftr-407	144	35	conflict	conflict	NOUN
ftr-407	144	36	constitutes	constitute	VERB
ftr-407	144	37	an	an	DET
ftr-407	144	38	implied	imply	VERB
ftr-407	144	39	repeal	repeal	NOUN
ftr-407	144	40	of	of	ADP
ftr-407	144	41	the	the	DET
ftr-407	144	42	earlier	early	ADJ
ftr-407	144	43	one	one	NUM
ftr-407	144	44	;	;	PUNCT
ftr-407	144	45	and	and	CCONJ
ftr-407	144	46	(	(	PUNCT
ftr-407	144	47	2	2	X
ftr-407	144	48	)	)	PUNCT
ftr-407	144	49	if	if	SCONJ
ftr-407	144	50	the	the	DET
ftr-407	144	51	later	later	ADJ
ftr-407	144	52	act	act	NOUN
ftr-407	144	53	covers	cover	VERB
ftr-407	144	54	the	the	DET
ftr-407	144	55	whole	whole	ADJ
ftr-407	144	56	subject	subject	NOUN
ftr-407	144	57	of	of	ADP
ftr-407	144	58	the	the	DET
ftr-407	144	59	earlier	early	ADJ
ftr-407	144	60	one	one	NUM
ftr-407	144	61	and	and	CCONJ
ftr-407	144	62	is	be	AUX
ftr-407	144	63	clearly	clearly	ADV
ftr-407	144	64	intended	intend	VERB
ftr-407	144	65	as	as	ADP
ftr-407	144	66	a	a	DET
ftr-407	144	67	substitute	substitute	NOUN
ftr-407	144	68	,	,	PUNCT
ftr-407	144	69	it	it	PRON
ftr-407	144	70	will	will	AUX
ftr-407	144	71	operate	operate	VERB
ftr-407	144	72	similarly	similarly	ADV
ftr-407	144	73	as	as	ADP
ftr-407	144	74	a	a	DET
ftr-407	144	75	repeal	repeal	NOUN
ftr-407	144	76	of	of	ADP
ftr-407	144	77	the	the	DET
ftr-407	144	78	earlier	early	ADJ
ftr-407	144	79	act	act	NOUN
ftr-407	144	80	.	.	PUNCT
ftr-407	145	1	but	but	CCONJ
ftr-407	145	2	,	,	PUNCT
ftr-407	145	3	in	in	ADP
ftr-407	145	4	either	either	DET
ftr-407	145	5	case	case	NOUN
ftr-407	145	6	,	,	PUNCT
ftr-407	145	7	the	the	DET
ftr-407	145	8	intention	intention	NOUN
ftr-407	145	9	of	of	ADP
ftr-407	145	10	the	the	DET
ftr-407	145	11	legislature	legislature	NOUN
ftr-407	145	12	to	to	PART
ftr-407	145	13	repeal	repeal	VERB
ftr-407	145	14	must	must	AUX
ftr-407	145	15	be	be	AUX
ftr-407	145	16	clear	clear	ADJ
ftr-407	145	17	and	and	CCONJ
ftr-407	145	18	manifest	manifest	VERB
ftr-407	145	19	.	.	PUNCT
ftr-407	145	20	.	.	PUNCT
ftr-407	146	1	.	.	PUNCT
ftr-407	147	1	.15	.15	NUM
ftr-407	147	2	in	in	ADP
ftr-407	147	3	a	a	DET
ftr-407	147	4	more	more	ADV
ftr-407	147	5	recent	recent	ADJ
ftr-407	147	6	case	case	NOUN
ftr-407	147	7	,	,	PUNCT
ftr-407	147	8	the	the	DET
ftr-407	147	9	supreme	supreme	PROPN
ftr-407	147	10	court	court	PROPN
ftr-407	147	11	stated	state	VERB
ftr-407	147	12	,	,	PUNCT
ftr-407	147	13	“	"	PUNCT
ftr-407	147	14	the	the	DET
ftr-407	147	15	only	only	ADJ
ftr-407	147	16	permissible	permissible	ADJ
ftr-407	147	17	justification	justification	NOUN
ftr-407	147	18	for	for	ADP
ftr-407	147	19	a	a	DET
ftr-407	147	20	repeal	repeal	NOUN
ftr-407	147	21	by	by	ADP
ftr-407	147	22	implication	implication	NOUN
ftr-407	147	23	is	be	AUX
ftr-407	147	24	when	when	SCONJ
ftr-407	147	25	the	the	DET
ftr-407	147	26	earlier	early	ADJ
ftr-407	147	27	and	and	CCONJ
ftr-407	147	28	later	late	ADJ
ftr-407	147	29	statutes	statute	NOUN
ftr-407	147	30	are	be	AUX
ftr-407	147	31	irreconcilable	irreconcilable	ADJ
ftr-407	147	32	.	.	PUNCT
ftr-407	148	1	”16	”16	NOUN
ftr-407	148	2	2006	2006	NUM
ftr-407	148	3	]	]	PUNCT
ftr-407	148	4	is	be	AUX
ftr-407	148	5	the	the	DET
ftr-407	148	6	report	report	NOUN
ftr-407	148	7	of	of	ADP
ftr-407	148	8	lazarus	lazarus	PROPN
ftr-407	148	9	’s	’s	PART
ftr-407	148	10	death	death	NOUN
ftr-407	148	11	premature	premature	VERB
ftr-407	148	12	?	?	PUNCT
ftr-407	149	1	417	417	NUM
ftr-407	149	2	17	17	NUM
ftr-407	149	3	.	.	PUNCT
ftr-407	150	1	lazarus	lazarus	PROPN
ftr-407	150	2	effect	effect	PROPN
ftr-407	150	3	,	,	PUNCT
ftr-407	150	4	supra	supra	PROPN
ftr-407	150	5	note	note	NOUN
ftr-407	150	6	2	2	NUM
ftr-407	150	7	,	,	PUNCT
ftr-407	150	8	at	at	ADP
ftr-407	150	9	348	348	NUM
ftr-407	150	10	-	-	SYM
ftr-407	150	11	50	50	NUM
ftr-407	150	12	;	;	PUNCT
ftr-407	150	13	twisting	twist	VERB
ftr-407	150	14	slowly	slowly	ADV
ftr-407	150	15	,	,	PUNCT
ftr-407	150	16	supra	supra	ADJ
ftr-407	150	17	note	note	NOUN
ftr-407	150	18	7	7	NUM
ftr-407	150	19	,	,	PUNCT
ftr-407	150	20	at	at	ADP
ftr-407	150	21	677	677	NUM
ftr-407	150	22	-	-	SYM
ftr-407	150	23	81	81	NUM
ftr-407	150	24	.	.	PUNCT
ftr-407	150	25	18	18	NUM
ftr-407	150	26	.	.	PUNCT
ftr-407	151	1	see	see	VERB
ftr-407	151	2	twisting	twist	VERB
ftr-407	151	3	slowly	slowly	ADV
ftr-407	151	4	,	,	PUNCT
ftr-407	151	5	supra	supra	ADJ
ftr-407	151	6	note	note	NOUN
ftr-407	151	7	7	7	NUM
ftr-407	151	8	,	,	PUNCT
ftr-407	151	9	at	at	ADP
ftr-407	151	10	677	677	NUM
ftr-407	151	11	-	-	SYM
ftr-407	151	12	81	81	NUM
ftr-407	151	13	.	.	PUNCT
ftr-407	152	1	19	19	NUM
ftr-407	152	2	.	.	PUNCT
ftr-407	153	1	as	as	SCONJ
ftr-407	153	2	noted	note	VERB
ftr-407	153	3	below	below	ADV
ftr-407	153	4	,	,	PUNCT
ftr-407	153	5	treasury	treasury	PROPN
ftr-407	153	6	has	have	AUX
ftr-407	153	7	not	not	PART
ftr-407	153	8	yet	yet	ADV
ftr-407	153	9	adopted	adopt	VERB
ftr-407	153	10	those	those	DET
ftr-407	153	11	six	six	NUM
ftr-407	153	12	proposed	propose	VERB
ftr-407	153	13	factors	factor	NOUN
ftr-407	153	14	and	and	CCONJ
ftr-407	153	15	has	have	AUX
ftr-407	153	16	impliedly	impliedly	ADV
ftr-407	153	17	rejected	reject	VERB
ftr-407	153	18	their	their	PRON
ftr-407	153	19	application	application	NOUN
ftr-407	153	20	to	to	ADP
ftr-407	153	21	§	§	PROPN
ftr-407	153	22	707(c	707(c	PROPN
ftr-407	153	23	)	)	PUNCT
ftr-407	153	24	.	.	PUNCT
ftr-407	154	1	2	2	X
ftr-407	154	2	.	.	NUM
ftr-407	154	3	purported	purport	VERB
ftr-407	154	4	repeal	repeal	NOUN
ftr-407	154	5	by	by	ADP
ftr-407	154	6	legislative	legislative	ADJ
ftr-407	154	7	history	history	NOUN
ftr-407	154	8	is	be	AUX
ftr-407	154	9	unwarranted	unwarranted	ADJ
ftr-407	154	10	–	–	PUNCT
ftr-407	154	11	the	the	DET
ftr-407	154	12	asserted	asserted	ADJ
ftr-407	154	13	repeal	repeal	NOUN
ftr-407	154	14	or	or	CCONJ
ftr-407	154	15	obsolescence	obsolescence	NOUN
ftr-407	154	16	of	of	ADP
ftr-407	154	17	section	section	NOUN
ftr-407	154	18	707(c	707(c	PROPN
ftr-407	154	19	)	)	PUNCT
ftr-407	154	20	is	be	AUX
ftr-407	154	21	especially	especially	ADV
ftr-407	154	22	questionable	questionable	ADJ
ftr-407	154	23	because	because	SCONJ
ftr-407	154	24	it	it	PRON
ftr-407	154	25	does	do	AUX
ftr-407	154	26	not	not	PART
ftr-407	154	27	rest	rest	VERB
ftr-407	154	28	on	on	ADP
ftr-407	154	29	the	the	DET
ftr-407	154	30	adoption	adoption	NOUN
ftr-407	154	31	of	of	ADP
ftr-407	154	32	a	a	DET
ftr-407	154	33	statute	statute	NOUN
ftr-407	154	34	whose	whose	DET
ftr-407	154	35	language	language	NOUN
ftr-407	154	36	or	or	CCONJ
ftr-407	154	37	purpose	purpose	NOUN
ftr-407	154	38	is	be	AUX
ftr-407	154	39	in	in	ADP
ftr-407	154	40	any	any	DET
ftr-407	154	41	way	way	NOUN
ftr-407	154	42	inconsistent	inconsistent	ADJ
ftr-407	154	43	with	with	ADP
ftr-407	154	44	section	section	NOUN
ftr-407	154	45	707(c	707(c	PROPN
ftr-407	154	46	)	)	PUNCT
ftr-407	154	47	.	.	PUNCT
ftr-407	155	1	the	the	DET
ftr-407	155	2	purported	purport	VERB
ftr-407	155	3	repeal	repeal	NOUN
ftr-407	155	4	is	be	AUX
ftr-407	155	5	based	base	VERB
ftr-407	155	6	on	on	ADP
ftr-407	155	7	a	a	DET
ftr-407	155	8	more	more	ADV
ftr-407	155	9	tenuous	tenuous	ADJ
ftr-407	155	10	ground	ground	NOUN
ftr-407	155	11	.	.	PUNCT
ftr-407	156	1	it	it	PRON
ftr-407	156	2	rests	rest	VERB
ftr-407	156	3	on	on	ADP
ftr-407	156	4	language	language	NOUN
ftr-407	156	5	in	in	ADP
ftr-407	156	6	the	the	DET
ftr-407	156	7	legislative	legislative	ADJ
ftr-407	156	8	history	history	NOUN
ftr-407	156	9	to	to	ADP
ftr-407	156	10	the	the	DET
ftr-407	156	11	adoption	adoption	NOUN
ftr-407	156	12	of	of	ADP
ftr-407	156	13	a	a	DET
ftr-407	156	14	1984	1984	NUM
ftr-407	156	15	amendment	amendment	NOUN
ftr-407	156	16	that	that	PRON
ftr-407	156	17	proposed	propose	VERB
ftr-407	156	18	standards	standard	NOUN
ftr-407	156	19	for	for	ADP
ftr-407	156	20	the	the	DET
ftr-407	156	21	application	application	NOUN
ftr-407	156	22	of	of	ADP
ftr-407	156	23	such	such	ADJ
ftr-407	156	24	amendment	amendment	NOUN
ftr-407	156	25	(	(	PUNCT
ftr-407	156	26	i.e.	i.e.	X
ftr-407	156	27	,	,	PUNCT
ftr-407	156	28	section	section	NOUN
ftr-407	156	29	707(a)(2	707(a)(2	NUM
ftr-407	156	30	)	)	PUNCT
ftr-407	156	31	)	)	PUNCT
ftr-407	156	32	that	that	SCONJ
ftr-407	156	33	conflict	conflict	NOUN
ftr-407	156	34	with	with	ADP
ftr-407	156	35	the	the	DET
ftr-407	156	36	established	establish	VERB
ftr-407	156	37	standard	standard	NOUN
ftr-407	156	38	for	for	ADP
ftr-407	156	39	determining	determine	VERB
ftr-407	156	40	partner	partner	NOUN
ftr-407	156	41	capacity	capacity	NOUN
ftr-407	156	42	for	for	ADP
ftr-407	156	43	purposes	purpose	NOUN
ftr-407	156	44	of	of	ADP
ftr-407	156	45	section	section	NOUN
ftr-407	156	46	707(c	707(c	PROPN
ftr-407	156	47	)	)	PUNCT
ftr-407	156	48	.	.	PUNCT
ftr-407	157	1	it	it	PRON
ftr-407	157	2	would	would	AUX
ftr-407	157	3	be17	be17	VERB
ftr-407	157	4	quite	quite	DET
ftr-407	157	5	a	a	DET
ftr-407	157	6	stretch	stretch	NOUN
ftr-407	157	7	to	to	PART
ftr-407	157	8	find	find	VERB
ftr-407	157	9	that	that	SCONJ
ftr-407	157	10	a	a	DET
ftr-407	157	11	statute	statute	NOUN
ftr-407	157	12	had	have	AUX
ftr-407	157	13	been	be	AUX
ftr-407	157	14	made	make	VERB
ftr-407	157	15	obsolete	obsolete	ADJ
ftr-407	157	16	or	or	CCONJ
ftr-407	157	17	effectively	effectively	ADV
ftr-407	157	18	repealed	repeal	VERB
ftr-407	157	19	,	,	PUNCT
ftr-407	157	20	not	not	PART
ftr-407	157	21	by	by	ADP
ftr-407	157	22	the	the	DET
ftr-407	157	23	subsequent	subsequent	ADJ
ftr-407	157	24	adoption	adoption	NOUN
ftr-407	157	25	of	of	ADP
ftr-407	157	26	a	a	DET
ftr-407	157	27	conflicting	conflicting	ADJ
ftr-407	157	28	statute	statute	NOUN
ftr-407	157	29	,	,	PUNCT
ftr-407	157	30	but	but	CCONJ
ftr-407	157	31	by	by	ADP
ftr-407	157	32	a	a	DET
ftr-407	157	33	conflict	conflict	NOUN
ftr-407	157	34	with	with	ADP
ftr-407	157	35	the	the	DET
ftr-407	157	36	legislative	legislative	ADJ
ftr-407	157	37	history	history	NOUN
ftr-407	157	38	of	of	ADP
ftr-407	157	39	a	a	DET
ftr-407	157	40	subsequent	subsequent	ADJ
ftr-407	157	41	statute	statute	NOUN
ftr-407	157	42	,	,	PUNCT
ftr-407	157	43	the	the	DET
ftr-407	157	44	provisions	provision	NOUN
ftr-407	157	45	of	of	ADP
ftr-407	157	46	which	which	PRON
ftr-407	157	47	are	be	AUX
ftr-407	157	48	fully	fully	ADV
ftr-407	157	49	consistent	consistent	ADJ
ftr-407	157	50	with	with	ADP
ftr-407	157	51	the	the	DET
ftr-407	157	52	statute	statute	NOUN
ftr-407	157	53	that	that	PRON
ftr-407	157	54	is	be	AUX
ftr-407	157	55	claimed	claim	VERB
ftr-407	157	56	to	to	PART
ftr-407	157	57	have	have	AUX
ftr-407	157	58	been	be	AUX
ftr-407	157	59	repealed	repeal	VERB
ftr-407	157	60	.	.	PUNCT
ftr-407	158	1	in	in	ADP
ftr-407	158	2	any	any	DET
ftr-407	158	3	event	event	NOUN
ftr-407	158	4	,	,	PUNCT
ftr-407	158	5	let	let	VERB
ftr-407	158	6	us	we	PRON
ftr-407	158	7	consider	consider	VERB
ftr-407	158	8	the	the	DET
ftr-407	158	9	legislative	legislative	ADJ
ftr-407	158	10	history	history	NOUN
ftr-407	158	11	to	to	ADP
ftr-407	158	12	the	the	DET
ftr-407	158	13	adoption	adoption	NOUN
ftr-407	158	14	of	of	ADP
ftr-407	158	15	section	section	NOUN
ftr-407	158	16	707(a)(2	707(a)(2	NUM
ftr-407	158	17	)	)	PUNCT
ftr-407	158	18	and	and	CCONJ
ftr-407	158	19	the	the	DET
ftr-407	158	20	question	question	NOUN
ftr-407	158	21	of	of	ADP
ftr-407	158	22	whether	whether	SCONJ
ftr-407	158	23	it	it	PRON
ftr-407	158	24	has	have	AUX
ftr-407	158	25	affected	affect	VERB
ftr-407	158	26	the	the	DET
ftr-407	158	27	operation	operation	NOUN
ftr-407	158	28	of	of	ADP
ftr-407	158	29	section	section	NOUN
ftr-407	158	30	707(c	707(c	PROPN
ftr-407	158	31	)	)	PUNCT
ftr-407	158	32	.	.	PUNCT
ftr-407	159	1	3	3	X
ftr-407	159	2	.	.	X
ftr-407	159	3	proposal	proposal	NOUN
ftr-407	159	4	of	of	ADP
ftr-407	159	5	standards	standard	NOUN
ftr-407	159	6	for	for	ADP
ftr-407	159	7	determining	determine	VERB
ftr-407	159	8	partner	partner	NOUN
ftr-407	159	9	capacity	capacity	NOUN
ftr-407	159	10	contained	contain	VERB
ftr-407	159	11	in	in	ADP
ftr-407	159	12	the	the	DET
ftr-407	159	13	legislative	legislative	ADJ
ftr-407	159	14	history	history	NOUN
ftr-407	159	15	–	–	PUNCT
ftr-407	159	16	section	section	NOUN
ftr-407	159	17	707(a)(2	707(a)(2	NUM
ftr-407	159	18	)	)	PUNCT
ftr-407	159	19	is	be	AUX
ftr-407	159	20	aimed	aim	VERB
ftr-407	159	21	at	at	ADP
ftr-407	159	22	preventing	prevent	VERB
ftr-407	159	23	a	a	DET
ftr-407	159	24	partnership	partnership	NOUN
ftr-407	159	25	from	from	ADP
ftr-407	159	26	successfully	successfully	ADV
ftr-407	159	27	disguising	disguise	VERB
ftr-407	159	28	a	a	DET
ftr-407	159	29	payment	payment	NOUN
ftr-407	159	30	to	to	ADP
ftr-407	159	31	a	a	DET
ftr-407	159	32	partner	partner	NOUN
ftr-407	159	33	for	for	ADP
ftr-407	159	34	the	the	DET
ftr-407	159	35	purchase	purchase	NOUN
ftr-407	159	36	of	of	ADP
ftr-407	159	37	property	property	NOUN
ftr-407	159	38	or	or	CCONJ
ftr-407	159	39	for	for	ADP
ftr-407	159	40	services	service	NOUN
ftr-407	159	41	as	as	ADP
ftr-407	159	42	an	an	DET
ftr-407	159	43	allocation	allocation	NOUN
ftr-407	159	44	of	of	ADP
ftr-407	159	45	partnership	partnership	NOUN
ftr-407	159	46	income	income	NOUN
ftr-407	159	47	.	.	PUNCT
ftr-407	160	1	section	section	NOUN
ftr-407	160	2	707(a)(2	707(a)(2	PROPN
ftr-407	160	3	)	)	PUNCT
ftr-407	160	4	applies	apply	VERB
ftr-407	160	5	to	to	ADP
ftr-407	160	6	certain	certain	ADJ
ftr-407	160	7	transactions	transaction	NOUN
ftr-407	160	8	between	between	ADP
ftr-407	160	9	a	a	DET
ftr-407	160	10	partnership	partnership	NOUN
ftr-407	160	11	and	and	CCONJ
ftr-407	160	12	a	a	DET
ftr-407	160	13	partner	partner	NOUN
ftr-407	160	14	who	who	PRON
ftr-407	160	15	is	be	AUX
ftr-407	160	16	“	"	PUNCT
ftr-407	160	17	acting	act	VERB
ftr-407	160	18	other	other	ADJ
ftr-407	160	19	than	than	ADP
ftr-407	160	20	in	in	ADP
ftr-407	160	21	his	his	PRON
ftr-407	160	22	capacity	capacity	NOUN
ftr-407	160	23	as	as	ADP
ftr-407	160	24	a	a	DET
ftr-407	160	25	member	member	NOUN
ftr-407	160	26	of	of	ADP
ftr-407	160	27	the	the	DET
ftr-407	160	28	partnership	partnership	NOUN
ftr-407	160	29	.	.	PUNCT
ftr-407	160	30	”	"	PUNCT
ftr-407	161	1	section	section	NOUN
ftr-407	161	2	707(c	707(c	PROPN
ftr-407	161	3	)	)	PUNCT
ftr-407	161	4	applies	apply	VERB
ftr-407	161	5	to	to	ADP
ftr-407	161	6	payments	payment	NOUN
ftr-407	161	7	to	to	ADP
ftr-407	161	8	a	a	DET
ftr-407	161	9	partner	partner	NOUN
ftr-407	161	10	for	for	ADP
ftr-407	161	11	services	service	NOUN
ftr-407	161	12	or	or	CCONJ
ftr-407	161	13	for	for	ADP
ftr-407	161	14	the	the	DET
ftr-407	161	15	use	use	NOUN
ftr-407	161	16	of	of	ADP
ftr-407	161	17	property	property	NOUN
ftr-407	161	18	in	in	ADP
ftr-407	161	19	the	the	DET
ftr-407	161	20	latter	latter	ADJ
ftr-407	161	21	’s	’s	PART
ftr-407	161	22	capacity	capacity	NOUN
ftr-407	161	23	as	as	ADP
ftr-407	161	24	a	a	DET
ftr-407	161	25	partner	partner	NOUN
ftr-407	161	26	to	to	ADP
ftr-407	161	27	the	the	DET
ftr-407	161	28	extent	extent	NOUN
ftr-407	161	29	that	that	SCONJ
ftr-407	161	30	the	the	DET
ftr-407	161	31	payments	payment	NOUN
ftr-407	161	32	are	be	AUX
ftr-407	161	33	determined	determine	VERB
ftr-407	161	34	without	without	ADP
ftr-407	161	35	regard	regard	NOUN
ftr-407	161	36	to	to	ADP
ftr-407	161	37	the	the	DET
ftr-407	161	38	income	income	NOUN
ftr-407	161	39	of	of	ADP
ftr-407	161	40	the	the	DET
ftr-407	161	41	partnership	partnership	NOUN
ftr-407	161	42	.	.	PUNCT
ftr-407	162	1	in	in	ADP
ftr-407	162	2	construing	construe	VERB
ftr-407	162	3	section	section	NOUN
ftr-407	162	4	707(c	707(c	PROPN
ftr-407	162	5	)	)	PUNCT
ftr-407	162	6	,	,	PUNCT
ftr-407	162	7	the	the	DET
ftr-407	162	8	standard	standard	NOUN
ftr-407	162	9	that	that	SCONJ
ftr-407	162	10	the	the	DET
ftr-407	162	11	service	service	NOUN
ftr-407	162	12	and	and	CCONJ
ftr-407	162	13	the	the	DET
ftr-407	162	14	courts	court	NOUN
ftr-407	162	15	have	have	AUX
ftr-407	162	16	applied	apply	VERB
ftr-407	162	17	to	to	PART
ftr-407	162	18	determine	determine	VERB
ftr-407	162	19	whether	whether	SCONJ
ftr-407	162	20	the	the	DET
ftr-407	162	21	services	service	NOUN
ftr-407	162	22	that	that	PRON
ftr-407	162	23	a	a	DET
ftr-407	162	24	partner	partner	NOUN
ftr-407	162	25	provided	provide	VERB
ftr-407	162	26	were	be	AUX
ftr-407	162	27	performed	perform	VERB
ftr-407	162	28	in	in	ADP
ftr-407	162	29	his	his	PRON
ftr-407	162	30	capacity	capacity	NOUN
ftr-407	162	31	as	as	ADP
ftr-407	162	32	a	a	DET
ftr-407	162	33	partner	partner	NOUN
ftr-407	162	34	turned	turn	VERB
ftr-407	162	35	on	on	ADP
ftr-407	162	36	the	the	DET
ftr-407	162	37	nature	nature	NOUN
ftr-407	162	38	of	of	ADP
ftr-407	162	39	the	the	DET
ftr-407	162	40	services	service	NOUN
ftr-407	162	41	in	in	ADP
ftr-407	162	42	relation	relation	NOUN
ftr-407	162	43	to	to	ADP
ftr-407	162	44	the	the	DET
ftr-407	162	45	activity	activity	NOUN
ftr-407	162	46	of	of	ADP
ftr-407	162	47	the	the	DET
ftr-407	162	48	partnership	partnership	NOUN
ftr-407	162	49	.	.	PUNCT
ftr-407	163	1	the	the	DET
ftr-407	163	2	claim	claim	NOUN
ftr-407	163	3	that	that	SCONJ
ftr-407	163	4	section	section	NOUN
ftr-407	163	5	707(c	707(c	PROPN
ftr-407	163	6	)	)	PUNCT
ftr-407	163	7	was	be	AUX
ftr-407	163	8	effectively	effectively	ADV
ftr-407	163	9	repealed	repeal	VERB
ftr-407	163	10	rests	rest	NOUN
ftr-407	163	11	on	on	ADP
ftr-407	163	12	the18	the18	NOUN
ftr-407	163	13	contention	contention	NOUN
ftr-407	163	14	that	that	SCONJ
ftr-407	163	15	since	since	SCONJ
ftr-407	163	16	the	the	DET
ftr-407	163	17	legislative	legislative	ADJ
ftr-407	163	18	history	history	NOUN
ftr-407	163	19	to	to	ADP
ftr-407	163	20	the	the	DET
ftr-407	163	21	1984	1984	NUM
ftr-407	163	22	amendment	amendment	NOUN
ftr-407	163	23	that	that	PRON
ftr-407	163	24	added	add	VERB
ftr-407	163	25	section	section	NOUN
ftr-407	163	26	707(a)(2	707(a)(2	NUM
ftr-407	163	27	)	)	PUNCT
ftr-407	163	28	proposed	propose	VERB
ftr-407	163	29	that	that	SCONJ
ftr-407	163	30	,	,	PUNCT
ftr-407	163	31	in	in	ADP
ftr-407	163	32	applying	apply	VERB
ftr-407	163	33	that	that	DET
ftr-407	163	34	provision	provision	NOUN
ftr-407	163	35	,	,	PUNCT
ftr-407	163	36	treasury	treasury	PROPN
ftr-407	163	37	adopt	adopt	VERB
ftr-407	163	38	a	a	DET
ftr-407	163	39	standard	standard	NOUN
ftr-407	163	40	that	that	PRON
ftr-407	163	41	utilizes	utilize	VERB
ftr-407	163	42	six	six	NUM
ftr-407	163	43	factors	factor	NOUN
ftr-407	163	44	to	to	PART
ftr-407	163	45	determine	determine	VERB
ftr-407	163	46	partner	partner	NOUN
ftr-407	163	47	capacity	capacity	NOUN
ftr-407	163	48	,	,	PUNCT
ftr-407	163	49	and	and	CCONJ
ftr-407	163	50	since	since	SCONJ
ftr-407	163	51	that	that	DET
ftr-407	163	52	proposed	propose	VERB
ftr-407	163	53	standard	standard	PROPN
ftr-407	163	54	differs	differ	VERB
ftr-407	163	55	from	from	ADP
ftr-407	163	56	the	the	DET
ftr-407	163	57	standard	standard	NOUN
ftr-407	163	58	for	for	ADP
ftr-407	163	59	determining	determine	VERB
ftr-407	163	60	partner	partner	NOUN
ftr-407	163	61	capacity	capacity	NOUN
ftr-407	163	62	for	for	ADP
ftr-407	163	63	purposes	purpose	NOUN
ftr-407	163	64	of	of	ADP
ftr-407	163	65	section	section	NOUN
ftr-407	163	66	707(c	707(c	PROPN
ftr-407	163	67	)	)	PUNCT
ftr-407	163	68	that	that	SCONJ
ftr-407	163	69	the	the	DET
ftr-407	163	70	service	service	NOUN
ftr-407	163	71	and	and	CCONJ
ftr-407	163	72	the	the	DET
ftr-407	163	73	courts	court	NOUN
ftr-407	163	74	have	have	AUX
ftr-407	163	75	previously	previously	ADV
ftr-407	163	76	applied	apply	VERB
ftr-407	163	77	,	,	PUNCT
ftr-407	163	78	the	the	DET
ftr-407	163	79	proposed	propose	VERB
ftr-407	163	80	new	new	ADJ
ftr-407	163	81	standard	standard	NOUN
ftr-407	163	82	should	should	AUX
ftr-407	163	83	also	also	ADV
ftr-407	163	84	be	be	AUX
ftr-407	163	85	applied	apply	VERB
ftr-407	163	86	to	to	ADP
ftr-407	163	87	section	section	NOUN
ftr-407	163	88	707(c	707(c	PROPN
ftr-407	163	89	)	)	PUNCT
ftr-407	163	90	in	in	ADP
ftr-407	163	91	substitution	substitution	NOUN
ftr-407	163	92	of	of	ADP
ftr-407	163	93	the	the	DET
ftr-407	163	94	previously	previously	ADV
ftr-407	163	95	employed	employ	VERB
ftr-407	163	96	standard	standard	NOUN
ftr-407	163	97	.	.	PUNCT
ftr-407	164	1	cameron	cameron	PROPN
ftr-407	164	2	and	and	CCONJ
ftr-407	164	3	postlewaite19	postlewaite19	PROPN
ftr-407	164	4	contend	contend	VERB
ftr-407	164	5	that	that	SCONJ
ftr-407	164	6	an	an	DET
ftr-407	164	7	application	application	NOUN
ftr-407	164	8	of	of	ADP
ftr-407	164	9	the	the	DET
ftr-407	164	10	new	new	ADJ
ftr-407	164	11	proposed	propose	VERB
ftr-407	164	12	standard	standard	NOUN
ftr-407	164	13	to	to	PART
ftr-407	164	14	section	section	NOUN
ftr-407	164	15	707(c	707(c	PROPN
ftr-407	164	16	)	)	PUNCT
ftr-407	164	17	418	418	NUM
ftr-407	164	18	florida	florida	PROPN
ftr-407	164	19	tax	tax	PROPN
ftr-407	164	20	review	review	NOUN
ftr-407	164	21	vol.7:6	vol.7:6	VERB
ftr-407	164	22	20	20	NUM
ftr-407	164	23	.	.	PUNCT
ftr-407	165	1	s.	s.	PROPN
ftr-407	165	2	rep	rep	PROPN
ftr-407	165	3	.	.	PROPN
ftr-407	166	1	no	no	PROPN
ftr-407	166	2	.	.	NOUN
ftr-407	166	3	169	169	NUM
ftr-407	166	4	,	,	PUNCT
ftr-407	166	5	98th	98th	ADJ
ftr-407	166	6	cong	cong	NOUN
ftr-407	166	7	.	.	PROPN
ftr-407	166	8	,	,	PUNCT
ftr-407	166	9	2d	2d	NUM
ftr-407	166	10	sess	sess	NOUN
ftr-407	166	11	.	.	PUNCT
ftr-407	167	1	,	,	PUNCT
ftr-407	167	2	at	at	ADP
ftr-407	167	3	227	227	NUM
ftr-407	167	4	-	-	SYM
ftr-407	167	5	28	28	NUM
ftr-407	167	6	(	(	PUNCT
ftr-407	167	7	1984	1984	NUM
ftr-407	167	8	)	)	PUNCT
ftr-407	167	9	.	.	PUNCT
ftr-407	168	1	joint	joint	PROPN
ftr-407	168	2	committee	committee	PROPN
ftr-407	168	3	staff	staff	NOUN
ftr-407	168	4	’s	’s	PART
ftr-407	168	5	“	"	PUNCT
ftr-407	168	6	general	general	ADJ
ftr-407	168	7	explanation	explanation	NOUN
ftr-407	168	8	of	of	ADP
ftr-407	168	9	the	the	DET
ftr-407	168	10	revenue	revenue	NOUN
ftr-407	168	11	provisions	provision	NOUN
ftr-407	168	12	of	of	ADP
ftr-407	168	13	the	the	DET
ftr-407	168	14	deficit	deficit	NOUN
ftr-407	168	15	reduction	reduction	NOUN
ftr-407	168	16	act	act	NOUN
ftr-407	168	17	of	of	ADP
ftr-407	168	18	1984	1984	NUM
ftr-407	168	19	,	,	PUNCT
ftr-407	168	20	”	"	PUNCT
ftr-407	168	21	h.r	h.r	PROPN
ftr-407	168	22	.	.	PROPN
ftr-407	168	23	4870	4870	NUM
ftr-407	168	24	,	,	PUNCT
ftr-407	168	25	98th	98th	ADJ
ftr-407	168	26	cong	cong	NOUN
ftr-407	168	27	.	.	PUNCT
ftr-407	169	1	at	at	ADP
ftr-407	169	2	227	227	NUM
ftr-407	169	3	-	-	SYM
ftr-407	169	4	229	229	NUM
ftr-407	169	5	(	(	PUNCT
ftr-407	169	6	1984	1984	NUM
ftr-407	169	7	)	)	PUNCT
ftr-407	170	1	[	[	X
ftr-407	170	2	hereinafter	hereinafter	NOUN
ftr-407	170	3	blue	blue	ADJ
ftr-407	170	4	book	book	NOUN
ftr-407	170	5	]	]	PUNCT
ftr-407	170	6	.	.	PUNCT
ftr-407	171	1	21	21	NUM
ftr-407	171	2	.	.	PUNCT
ftr-407	171	3	s.	s.	PROPN
ftr-407	171	4	rep	rep	PROPN
ftr-407	171	5	.	.	PROPN
ftr-407	172	1	no	no	PROPN
ftr-407	173	1	.	.	NOUN
ftr-407	173	2	169	169	NUM
ftr-407	173	3	,	,	PUNCT
ftr-407	173	4	supra	supra	NOUN
ftr-407	173	5	note	note	NOUN
ftr-407	173	6	20	20	NUM
ftr-407	173	7	,	,	PUNCT
ftr-407	173	8	at	at	ADP
ftr-407	173	9	227	227	NUM
ftr-407	173	10	;	;	PUNCT
ftr-407	173	11	blue	blue	ADJ
ftr-407	173	12	book	book	NOUN
ftr-407	173	13	,	,	PUNCT
ftr-407	173	14	supra	supra	PROPN
ftr-407	173	15	note	note	NOUN
ftr-407	173	16	20	20	NUM
ftr-407	173	17	,	,	PUNCT
ftr-407	173	18	at	at	ADP
ftr-407	173	19	227	227	NUM
ftr-407	173	20	.	.	PUNCT
ftr-407	173	21	22	22	NUM
ftr-407	173	22	.	.	PUNCT
ftr-407	174	1	s.	s.	PROPN
ftr-407	174	2	rep	rep	PROPN
ftr-407	174	3	.	.	PROPN
ftr-407	175	1	no	no	PROPN
ftr-407	176	1	.	.	NOUN
ftr-407	176	2	169	169	NUM
ftr-407	176	3	,	,	PUNCT
ftr-407	176	4	supra	supra	NOUN
ftr-407	176	5	note	note	NOUN
ftr-407	176	6	20	20	NUM
ftr-407	176	7	,	,	PUNCT
ftr-407	176	8	at	at	ADP
ftr-407	176	9	228	228	NUM
ftr-407	176	10	-	-	SYM
ftr-407	176	11	29	29	NUM
ftr-407	176	12	.	.	PUNCT
ftr-407	177	1	would	would	AUX
ftr-407	177	2	prevent	prevent	VERB
ftr-407	177	3	that	that	DET
ftr-407	177	4	provision	provision	NOUN
ftr-407	177	5	from	from	ADP
ftr-407	177	6	applying	apply	VERB
ftr-407	177	7	to	to	ADP
ftr-407	177	8	virtually	virtually	ADV
ftr-407	177	9	any	any	DET
ftr-407	177	10	payment	payment	NOUN
ftr-407	177	11	by	by	ADP
ftr-407	177	12	a	a	DET
ftr-407	177	13	partnership	partnership	NOUN
ftr-407	177	14	.	.	PUNCT
ftr-407	178	1	(	(	PUNCT
ftr-407	178	2	a)absence	a)absence	NOUN
ftr-407	178	3	of	of	ADP
ftr-407	178	4	the	the	DET
ftr-407	178	5	risk	risk	NOUN
ftr-407	178	6	factor	factor	NOUN
ftr-407	178	7	the	the	DET
ftr-407	178	8	proposed	propose	VERB
ftr-407	178	9	new	new	ADJ
ftr-407	178	10	standard	standard	NOUN
ftr-407	178	11	is	be	AUX
ftr-407	178	12	comprised	comprise	VERB
ftr-407	178	13	of	of	ADP
ftr-407	178	14	six	six	NUM
ftr-407	178	15	factors	factor	NOUN
ftr-407	178	16	listed	list	VERB
ftr-407	178	17	in	in	ADP
ftr-407	178	18	the	the	DET
ftr-407	178	19	senate	senate	PROPN
ftr-407	178	20	finance	finance	PROPN
ftr-407	178	21	committee	committee	PROPN
ftr-407	178	22	’s	’s	PART
ftr-407	178	23	report	report	NOUN
ftr-407	178	24	to	to	ADP
ftr-407	178	25	the	the	DET
ftr-407	178	26	1984	1984	NUM
ftr-407	178	27	act	act	NOUN
ftr-407	178	28	and	and	CCONJ
ftr-407	178	29	in	in	ADP
ftr-407	178	30	the	the	DET
ftr-407	178	31	blue	blue	ADJ
ftr-407	178	32	book	book	NOUN
ftr-407	178	33	to	to	ADP
ftr-407	178	34	that	that	DET
ftr-407	178	35	act	act	NOUN
ftr-407	178	36	.	.	PUNCT
ftr-407	179	1	the	the	DET
ftr-407	179	2	senate	senate	PROPN
ftr-407	179	3	report	report	NOUN
ftr-407	179	4	and	and	CCONJ
ftr-407	179	5	the	the	DET
ftr-407	179	6	blue	blue	ADJ
ftr-407	179	7	book	book	NOUN
ftr-407	179	8	state	state	NOUN
ftr-407	179	9	that	that	SCONJ
ftr-407	179	10	“	"	PUNCT
ftr-407	179	11	[	[	X
ftr-407	179	12	t]he	t]he	ADV
ftr-407	179	13	first	first	ADJ
ftr-407	179	14	,	,	PUNCT
ftr-407	179	15	and20	and20	VERB
ftr-407	179	16	generally	generally	ADV
ftr-407	179	17	the	the	DET
ftr-407	179	18	most	most	ADV
ftr-407	179	19	important	important	ADJ
ftr-407	179	20	factor	factor	NOUN
ftr-407	179	21	is	be	AUX
ftr-407	179	22	whether	whether	SCONJ
ftr-407	179	23	the	the	DET
ftr-407	179	24	payment	payment	NOUN
ftr-407	179	25	is	be	AUX
ftr-407	179	26	subject	subject	ADJ
ftr-407	179	27	to	to	ADP
ftr-407	179	28	an	an	DET
ftr-407	179	29	appreciable	appreciable	ADJ
ftr-407	179	30	risk	risk	NOUN
ftr-407	179	31	as	as	SCONJ
ftr-407	179	32	to	to	ADP
ftr-407	179	33	amount”[emphasis	amount”[emphasis	NUM
ftr-407	179	34	added	add	VERB
ftr-407	179	35	]	]	PUNCT
ftr-407	179	36	.	.	PUNCT
ftr-407	180	1	the	the	DET
ftr-407	180	2	word	word	NOUN
ftr-407	180	3	“	"	PUNCT
ftr-407	180	4	generally	generally	ADV
ftr-407	180	5	”	"	PUNCT
ftr-407	180	6	gives21	gives21	NOUN
ftr-407	180	7	some	some	DET
ftr-407	180	8	indication	indication	NOUN
ftr-407	180	9	that	that	SCONJ
ftr-407	180	10	entrepreneurial	entrepreneurial	ADJ
ftr-407	180	11	risk	risk	NOUN
ftr-407	180	12	is	be	AUX
ftr-407	180	13	not	not	PART
ftr-407	180	14	always	always	ADV
ftr-407	180	15	the	the	DET
ftr-407	180	16	most	most	ADV
ftr-407	180	17	important	important	ADJ
ftr-407	180	18	of	of	ADP
ftr-407	180	19	the	the	DET
ftr-407	180	20	six	six	NUM
ftr-407	180	21	proposed	propose	VERB
ftr-407	180	22	factors	factor	NOUN
ftr-407	180	23	.	.	PUNCT
ftr-407	181	1	cameron	cameron	PROPN
ftr-407	181	2	and	and	CCONJ
ftr-407	181	3	postlewaite	postlewaite	NOUN
ftr-407	181	4	,	,	PUNCT
ftr-407	181	5	however	however	ADV
ftr-407	181	6	,	,	PUNCT
ftr-407	181	7	treat	treat	VERB
ftr-407	181	8	the	the	DET
ftr-407	181	9	absence	absence	NOUN
ftr-407	181	10	of	of	ADP
ftr-407	181	11	risk	risk	NOUN
ftr-407	181	12	as	as	ADP
ftr-407	181	13	conclusively	conclusively	ADV
ftr-407	181	14	establishing	establish	VERB
ftr-407	181	15	non	non	ADJ
ftr-407	181	16	-	-	ADJ
ftr-407	181	17	partner	partner	ADJ
ftr-407	181	18	capacity	capacity	NOUN
ftr-407	181	19	.	.	PUNCT
ftr-407	182	1	since	since	SCONJ
ftr-407	182	2	most	most	ADJ
ftr-407	182	3	payments	payment	NOUN
ftr-407	182	4	that	that	PRON
ftr-407	182	5	were	be	AUX
ftr-407	182	6	previously	previously	ADV
ftr-407	182	7	characterized	characterize	VERB
ftr-407	182	8	as	as	ADP
ftr-407	182	9	guaranteed	guarantee	VERB
ftr-407	182	10	payments	payment	NOUN
ftr-407	182	11	are	be	AUX
ftr-407	182	12	of	of	ADP
ftr-407	182	13	fixed	fix	VERB
ftr-407	182	14	value	value	NOUN
ftr-407	182	15	,	,	PUNCT
ftr-407	182	16	the	the	DET
ftr-407	182	17	contention	contention	NOUN
ftr-407	182	18	of	of	ADP
ftr-407	182	19	cameron	cameron	PROPN
ftr-407	182	20	and	and	CCONJ
ftr-407	182	21	postlewaite	postlewaite	NOUN
ftr-407	182	22	is	be	AUX
ftr-407	182	23	that	that	SCONJ
ftr-407	182	24	,	,	PUNCT
ftr-407	182	25	after	after	ADP
ftr-407	182	26	the	the	DET
ftr-407	182	27	1984	1984	NUM
ftr-407	182	28	amendment	amendment	NOUN
ftr-407	182	29	,	,	PUNCT
ftr-407	182	30	virtually	virtually	ADV
ftr-407	182	31	no	no	DET
ftr-407	182	32	payment	payment	NOUN
ftr-407	182	33	to	to	ADP
ftr-407	182	34	a	a	DET
ftr-407	182	35	partner	partner	NOUN
ftr-407	182	36	can	can	AUX
ftr-407	182	37	qualify	qualify	VERB
ftr-407	182	38	as	as	ADP
ftr-407	182	39	a	a	DET
ftr-407	182	40	guaranteed	guarantee	VERB
ftr-407	182	41	payment	payment	NOUN
ftr-407	182	42	under	under	ADP
ftr-407	182	43	the	the	DET
ftr-407	182	44	risk	risk	NOUN
ftr-407	182	45	standard	standard	NOUN
ftr-407	182	46	.	.	PUNCT
ftr-407	183	1	i	i	PRON
ftr-407	183	2	will	will	AUX
ftr-407	183	3	examine	examine	VERB
ftr-407	183	4	below	below	ADP
ftr-407	183	5	the	the	DET
ftr-407	183	6	question	question	NOUN
ftr-407	183	7	of	of	ADP
ftr-407	183	8	whether	whether	SCONJ
ftr-407	183	9	the	the	DET
ftr-407	183	10	proposed	propose	VERB
ftr-407	183	11	new	new	ADJ
ftr-407	183	12	standard	standard	NOUN
ftr-407	183	13	has	have	AUX
ftr-407	183	14	been	be	AUX
ftr-407	183	15	adopted	adopt	VERB
ftr-407	183	16	,	,	PUNCT
ftr-407	183	17	but	but	CCONJ
ftr-407	183	18	first	first	ADV
ftr-407	183	19	let	let	VERB
ftr-407	183	20	us	we	PRON
ftr-407	183	21	consider	consider	VERB
ftr-407	183	22	whether	whether	SCONJ
ftr-407	183	23	entrepreneurial	entrepreneurial	ADJ
ftr-407	183	24	risk	risk	NOUN
ftr-407	183	25	is	be	AUX
ftr-407	183	26	a	a	DET
ftr-407	183	27	necessary	necessary	ADJ
ftr-407	183	28	and	and	CCONJ
ftr-407	183	29	sufficient	sufficient	ADJ
ftr-407	183	30	factor	factor	NOUN
ftr-407	183	31	under	under	ADP
ftr-407	183	32	the	the	DET
ftr-407	183	33	new	new	ADJ
ftr-407	183	34	proposed	propose	VERB
ftr-407	183	35	standard	standard	NOUN
ftr-407	183	36	.	.	PUNCT
ftr-407	184	1	(	(	PUNCT
ftr-407	184	2	b	b	X
ftr-407	184	3	)	)	PUNCT
ftr-407	184	4	role	role	NOUN
ftr-407	184	5	of	of	ADP
ftr-407	184	6	absence	absence	NOUN
ftr-407	184	7	of	of	ADP
ftr-407	184	8	the	the	DET
ftr-407	184	9	risk	risk	NOUN
ftr-407	184	10	factor	factor	NOUN
ftr-407	184	11	entrepreneurial	entrepreneurial	ADJ
ftr-407	184	12	risk	risk	NOUN
ftr-407	184	13	is	be	AUX
ftr-407	184	14	merely	merely	ADV
ftr-407	184	15	one	one	NUM
ftr-407	184	16	of	of	ADP
ftr-407	184	17	six	six	NUM
ftr-407	184	18	factors	factor	NOUN
ftr-407	184	19	.	.	PUNCT
ftr-407	185	1	even	even	ADV
ftr-407	185	2	acknowledging	acknowledge	VERB
ftr-407	185	3	that	that	SCONJ
ftr-407	185	4	generally	generally	ADV
ftr-407	185	5	it	it	PRON
ftr-407	185	6	is	be	AUX
ftr-407	185	7	the	the	DET
ftr-407	185	8	most	most	ADV
ftr-407	185	9	important	important	ADJ
ftr-407	185	10	of	of	ADP
ftr-407	185	11	the	the	DET
ftr-407	185	12	six	six	NUM
ftr-407	185	13	factors	factor	NOUN
ftr-407	185	14	,	,	PUNCT
ftr-407	185	15	it	it	PRON
ftr-407	185	16	does	do	AUX
ftr-407	185	17	not	not	PART
ftr-407	185	18	necessarily	necessarily	ADV
ftr-407	185	19	follow	follow	VERB
ftr-407	185	20	that	that	SCONJ
ftr-407	185	21	that	that	DET
ftr-407	185	22	factor	factor	NOUN
ftr-407	185	23	alone	alone	ADV
ftr-407	185	24	is	be	AUX
ftr-407	185	25	sufficient	sufficient	ADJ
ftr-407	185	26	to	to	PART
ftr-407	185	27	determine	determine	VERB
ftr-407	185	28	partnership	partnership	NOUN
ftr-407	185	29	capacity	capacity	NOUN
ftr-407	185	30	.	.	PUNCT
ftr-407	186	1	the	the	DET
ftr-407	186	2	senate	senate	PROPN
ftr-407	186	3	finance	finance	PROPN
ftr-407	186	4	committee	committee	PROPN
ftr-407	186	5	’s	’s	PART
ftr-407	186	6	report	report	NOUN
ftr-407	186	7	provides	provide	VERB
ftr-407	186	8	an	an	DET
ftr-407	186	9	example	example	NOUN
ftr-407	186	10	(	(	PUNCT
ftr-407	186	11	example	example	NOUN
ftr-407	186	12	(	(	PUNCT
ftr-407	186	13	1	1	NUM
ftr-407	186	14	)	)	PUNCT
ftr-407	186	15	)	)	PUNCT
ftr-407	186	16	of	of	ADP
ftr-407	186	17	the	the	DET
ftr-407	186	18	application	application	NOUN
ftr-407	186	19	of	of	ADP
ftr-407	186	20	its	its	PRON
ftr-407	186	21	multi	multi	ADJ
ftr-407	186	22	-	-	ADJ
ftr-407	186	23	factor	factor	NOUN
ftr-407	186	24	standard	standard	NOUN
ftr-407	186	25	.	.	PUNCT
ftr-407	187	1	in	in	ADP
ftr-407	187	2	that	that	DET
ftr-407	187	3	example	example	NOUN
ftr-407	187	4	,	,	PUNCT
ftr-407	187	5	an	an	DET
ftr-407	187	6	architect	architect	NOUN
ftr-407	187	7	for	for	ADP
ftr-407	187	8	a22	a22	PROPN
ftr-407	187	9	building	building	NOUN
ftr-407	187	10	constructed	construct	VERB
ftr-407	187	11	by	by	ADP
ftr-407	187	12	a	a	DET
ftr-407	187	13	partnership	partnership	NOUN
ftr-407	187	14	purchased	purchase	VERB
ftr-407	187	15	a	a	DET
ftr-407	187	16	partnership	partnership	NOUN
ftr-407	187	17	interest	interest	NOUN
ftr-407	187	18	and	and	CCONJ
ftr-407	187	19	also	also	ADV
ftr-407	187	20	received	receive	VERB
ftr-407	187	21	an	an	DET
ftr-407	187	22	allocation	allocation	NOUN
ftr-407	187	23	of	of	ADP
ftr-407	187	24	$	$	SYM
ftr-407	187	25	20,000	20,000	NUM
ftr-407	187	26	of	of	ADP
ftr-407	187	27	the	the	DET
ftr-407	187	28	partnership	partnership	NOUN
ftr-407	187	29	’s	’s	PART
ftr-407	187	30	gross	gross	ADJ
ftr-407	187	31	income	income	NOUN
ftr-407	187	32	for	for	ADP
ftr-407	187	33	each	each	PRON
ftr-407	187	34	of	of	ADP
ftr-407	187	35	the	the	DET
ftr-407	187	36	first	first	ADJ
ftr-407	187	37	two	two	NUM
ftr-407	187	38	years	year	NOUN
ftr-407	187	39	of	of	ADP
ftr-407	187	40	partnership	partnership	NOUN
ftr-407	187	41	operations	operation	NOUN
ftr-407	187	42	after	after	SCONJ
ftr-407	187	43	the	the	DET
ftr-407	187	44	building	building	NOUN
ftr-407	187	45	was	be	AUX
ftr-407	187	46	leased	lease	VERB
ftr-407	187	47	.	.	PUNCT
ftr-407	188	1	the	the	DET
ftr-407	188	2	architect	architect	NOUN
ftr-407	188	3	’s	’s	PART
ftr-407	188	4	normal	normal	ADJ
ftr-407	188	5	fee	fee	NOUN
ftr-407	188	6	for	for	ADP
ftr-407	188	7	his	his	PRON
ftr-407	188	8	services	service	NOUN
ftr-407	188	9	was	be	AUX
ftr-407	188	10	$	$	SYM
ftr-407	188	11	40,000	40,000	NUM
ftr-407	188	12	.	.	PUNCT
ftr-407	189	1	in	in	ADP
ftr-407	189	2	determining	determine	VERB
ftr-407	189	3	that	that	SCONJ
ftr-407	189	4	the	the	DET
ftr-407	189	5	partnership	partnership	NOUN
ftr-407	189	6	’s	’s	PART
ftr-407	189	7	allocation	allocation	NOUN
ftr-407	189	8	of	of	ADP
ftr-407	189	9	a	a	DET
ftr-407	189	10	specified	specify	VERB
ftr-407	189	11	amount	amount	NOUN
ftr-407	189	12	of	of	ADP
ftr-407	189	13	two	two	NUM
ftr-407	189	14	years	year	NOUN
ftr-407	189	15	’	'	PUNCT
ftr-407	189	16	gross	gross	ADJ
ftr-407	189	17	income	income	NOUN
ftr-407	189	18	was	be	AUX
ftr-407	189	19	a	a	DET
ftr-407	189	20	fee	fee	NOUN
ftr-407	189	21	under	under	ADP
ftr-407	189	22	section	section	NOUN
ftr-407	189	23	707(a	707(a	PROPN
ftr-407	189	24	)	)	PUNCT
ftr-407	189	25	rather	rather	ADV
ftr-407	189	26	than	than	ADP
ftr-407	189	27	a	a	DET
ftr-407	189	28	partnership	partnership	NOUN
ftr-407	189	29	allocation	allocation	NOUN
ftr-407	189	30	,	,	PUNCT
ftr-407	189	31	the	the	DET
ftr-407	189	32	senate	senate	PROPN
ftr-407	189	33	report	report	NOUN
ftr-407	189	34	concluded	conclude	VERB
ftr-407	189	35	that	that	SCONJ
ftr-407	189	36	four	four	NUM
ftr-407	189	37	of	of	ADP
ftr-407	189	38	the	the	DET
ftr-407	189	39	six	six	NUM
ftr-407	189	40	listed	list	VERB
ftr-407	189	41	factors	factor	NOUN
ftr-407	189	42	were	be	AUX
ftr-407	189	43	satisfied	satisfied	ADJ
ftr-407	189	44	.	.	PUNCT
ftr-407	190	1	the	the	DET
ftr-407	190	2	absence	absence	NOUN
ftr-407	190	3	of	of	ADP
ftr-407	190	4	risk	risk	NOUN
ftr-407	190	5	factor	factor	NOUN
ftr-407	190	6	was	be	AUX
ftr-407	190	7	one	one	NUM
ftr-407	190	8	of	of	ADP
ftr-407	190	9	those	those	DET
ftr-407	190	10	four	four	NUM
ftr-407	190	11	.	.	PUNCT
ftr-407	191	1	the	the	DET
ftr-407	191	2	listing	listing	NOUN
ftr-407	191	3	and	and	CCONJ
ftr-407	191	4	discussion	discussion	NOUN
ftr-407	191	5	of	of	ADP
ftr-407	191	6	the	the	DET
ftr-407	191	7	other	other	ADJ
ftr-407	191	8	three	three	NUM
ftr-407	191	9	factors	factor	NOUN
ftr-407	191	10	suggest	suggest	VERB
ftr-407	191	11	that	that	SCONJ
ftr-407	191	12	the	the	DET
ftr-407	191	13	absence	absence	NOUN
ftr-407	191	14	of	of	ADP
ftr-407	191	15	risk	risk	NOUN
ftr-407	191	16	alone	alone	ADV
ftr-407	191	17	was	be	AUX
ftr-407	191	18	not	not	PART
ftr-407	191	19	sufficient	sufficient	ADJ
ftr-407	191	20	to	to	PART
ftr-407	191	21	resolve	resolve	VERB
ftr-407	191	22	the	the	DET
ftr-407	191	23	issue	issue	NOUN
ftr-407	191	24	,	,	PUNCT
ftr-407	191	25	and	and	CCONJ
ftr-407	191	26	the	the	DET
ftr-407	191	27	support	support	NOUN
ftr-407	191	28	of	of	ADP
ftr-407	191	29	other	other	ADJ
ftr-407	191	30	factors	factor	NOUN
ftr-407	191	31	was	be	AUX
ftr-407	191	32	needed	need	VERB
ftr-407	191	33	to	to	PART
ftr-407	191	34	determine	determine	VERB
ftr-407	191	35	the	the	DET
ftr-407	191	36	capacity	capacity	NOUN
ftr-407	191	37	in	in	ADP
ftr-407	191	38	which	which	PRON
ftr-407	191	39	the	the	DET
ftr-407	191	40	money	money	NOUN
ftr-407	191	41	was	be	AUX
ftr-407	191	42	received	receive	VERB
ftr-407	191	43	.	.	PUNCT
ftr-407	192	1	the	the	DET
ftr-407	192	2	example	example	NOUN
ftr-407	192	3	goes	go	VERB
ftr-407	192	4	on	on	ADP
ftr-407	192	5	to	to	ADP
ftr-407	192	6	state	state	NOUN
ftr-407	192	7	that	that	SCONJ
ftr-407	192	8	if	if	SCONJ
ftr-407	192	9	meaningful	meaningful	ADJ
ftr-407	192	10	risk	risk	NOUN
ftr-407	192	11	as	as	ADP
ftr-407	192	12	to	to	ADP
ftr-407	192	13	2006	2006	NUM
ftr-407	192	14	]	]	PUNCT
ftr-407	192	15	is	be	AUX
ftr-407	192	16	the	the	DET
ftr-407	192	17	report	report	NOUN
ftr-407	192	18	of	of	ADP
ftr-407	192	19	lazarus	lazarus	PROPN
ftr-407	192	20	’s	’s	PART
ftr-407	192	21	death	death	NOUN
ftr-407	192	22	premature	premature	VERB
ftr-407	192	23	?	?	PUNCT
ftr-407	193	1	419	419	NUM
ftr-407	193	2	23	23	NUM
ftr-407	193	3	.	.	PUNCT
ftr-407	194	1	i	i	PRON
ftr-407	194	2	d.	d.	PROPN
ftr-407	194	3	at	at	ADP
ftr-407	194	4	229	229	NUM
ftr-407	194	5	.	.	PUNCT
ftr-407	195	1	cameron	cameron	PROPN
ftr-407	195	2	and	and	CCONJ
ftr-407	195	3	postlewaite	postlewaite	NOUN
ftr-407	195	4	point	point	VERB
ftr-407	195	5	out	out	ADP
ftr-407	195	6	that	that	SCONJ
ftr-407	195	7	the	the	DET
ftr-407	195	8	senate	senate	PROPN
ftr-407	195	9	finance	finance	PROPN
ftr-407	195	10	committee	committee	PROPN
ftr-407	195	11	’s	’s	PART
ftr-407	195	12	report	report	NOUN
ftr-407	195	13	also	also	ADV
ftr-407	195	14	stated	state	VERB
ftr-407	195	15	that	that	SCONJ
ftr-407	195	16	the	the	DET
ftr-407	195	17	payments	payment	NOUN
ftr-407	195	18	that	that	PRON
ftr-407	195	19	were	be	AUX
ftr-407	195	20	characterized	characterize	VERB
ftr-407	195	21	as	as	ADP
ftr-407	195	22	§	§	PROPN
ftr-407	195	23	707(c	707(c	PROPN
ftr-407	195	24	)	)	PUNCT
ftr-407	195	25	guaranteed	guarantee	VERB
ftr-407	195	26	payments	payment	NOUN
ftr-407	195	27	in	in	ADP
ftr-407	195	28	rev	rev	PROPN
ftr-407	195	29	.	.	PROPN
ftr-407	195	30	rul	rul	PROPN
ftr-407	195	31	.	.	PUNCT
ftr-407	196	1	81	81	NUM
ftr-407	196	2	-	-	SYM
ftr-407	196	3	300	300	NUM
ftr-407	196	4	would	would	AUX
ftr-407	196	5	,	,	PUNCT
ftr-407	196	6	under	under	ADP
ftr-407	196	7	the	the	DET
ftr-407	196	8	committee	committee	NOUN
ftr-407	196	9	’s	’s	PART
ftr-407	196	10	view	view	NOUN
ftr-407	196	11	,	,	PUNCT
ftr-407	196	12	be	be	AUX
ftr-407	196	13	treated	treat	VERB
ftr-407	196	14	as	as	ADP
ftr-407	196	15	§	§	PROPN
ftr-407	196	16	707(a	707(a	PROPN
ftr-407	196	17	)	)	PUNCT
ftr-407	196	18	payments	payment	NOUN
ftr-407	196	19	.	.	PUNCT
ftr-407	197	1	s.	s.	PROPN
ftr-407	197	2	rep	rep	PROPN
ftr-407	197	3	.	.	PROPN
ftr-407	198	1	no	no	PROPN
ftr-407	199	1	.	.	NOUN
ftr-407	199	2	169	169	NUM
ftr-407	199	3	,	,	PUNCT
ftr-407	199	4	supra	supra	NOUN
ftr-407	199	5	note	note	NOUN
ftr-407	199	6	20	20	NUM
ftr-407	199	7	,	,	PUNCT
ftr-407	199	8	at	at	ADP
ftr-407	199	9	230	230	NUM
ftr-407	199	10	.	.	PUNCT
ftr-407	200	1	rev	rev	PROPN
ftr-407	200	2	.	.	PUNCT
ftr-407	201	1	rul	rul	PROPN
ftr-407	201	2	.	.	PUNCT
ftr-407	202	1	81	81	NUM
ftr-407	202	2	-	-	SYM
ftr-407	202	3	300	300	NUM
ftr-407	202	4	dealt	deal	VERB
ftr-407	202	5	with	with	ADP
ftr-407	202	6	a	a	DET
ftr-407	202	7	provision	provision	NOUN
ftr-407	202	8	compensating	compensate	VERB
ftr-407	202	9	general	general	ADJ
ftr-407	202	10	partners	partner	NOUN
ftr-407	202	11	for	for	ADP
ftr-407	202	12	their	their	PRON
ftr-407	202	13	ongoing	ongoing	ADJ
ftr-407	202	14	managerial	managerial	ADJ
ftr-407	202	15	services	service	NOUN
ftr-407	202	16	by	by	ADP
ftr-407	202	17	granting	grant	VERB
ftr-407	202	18	them	they	PRON
ftr-407	202	19	5	5	NUM
ftr-407	202	20	%	%	NOUN
ftr-407	202	21	of	of	ADP
ftr-407	202	22	gross	gross	ADJ
ftr-407	202	23	rentals	rental	NOUN
ftr-407	202	24	from	from	ADP
ftr-407	202	25	a	a	DET
ftr-407	202	26	shopping	shopping	NOUN
ftr-407	202	27	center	center	NOUN
ftr-407	202	28	that	that	PRON
ftr-407	202	29	the	the	DET
ftr-407	202	30	partnership	partnership	NOUN
ftr-407	202	31	owned	own	VERB
ftr-407	202	32	.	.	PUNCT
ftr-407	203	1	the	the	DET
ftr-407	203	2	ruling	ruling	NOUN
ftr-407	203	3	indicates	indicate	VERB
ftr-407	203	4	that	that	SCONJ
ftr-407	203	5	the	the	DET
ftr-407	203	6	provision	provision	NOUN
ftr-407	203	7	for	for	ADP
ftr-407	203	8	a	a	DET
ftr-407	203	9	percentage	percentage	NOUN
ftr-407	203	10	of	of	ADP
ftr-407	203	11	gross	gross	ADJ
ftr-407	203	12	rentals	rental	NOUN
ftr-407	203	13	did	do	AUX
ftr-407	203	14	not	not	PART
ftr-407	203	15	provide	provide	VERB
ftr-407	203	16	a	a	DET
ftr-407	203	17	fixed	fix	VERB
ftr-407	203	18	amount	amount	NOUN
ftr-407	203	19	of	of	ADP
ftr-407	203	20	money	money	NOUN
ftr-407	203	21	since	since	SCONJ
ftr-407	203	22	the	the	DET
ftr-407	203	23	service	service	NOUN
ftr-407	203	24	deemed	deem	VERB
ftr-407	203	25	it	it	PRON
ftr-407	203	26	necessary	necessary	ADJ
ftr-407	203	27	to	to	PART
ftr-407	203	28	rule	rule	VERB
ftr-407	203	29	that	that	SCONJ
ftr-407	203	30	guaranteed	guarantee	VERB
ftr-407	203	31	payments	payment	NOUN
ftr-407	203	32	are	be	AUX
ftr-407	203	33	not	not	PART
ftr-407	203	34	limited	limit	VERB
ftr-407	203	35	to	to	ADP
ftr-407	203	36	fixed	fix	VERB
ftr-407	203	37	amounts	amount	NOUN
ftr-407	203	38	.	.	PUNCT
ftr-407	204	1	the	the	DET
ftr-407	204	2	service	service	NOUN
ftr-407	204	3	focused	focus	VERB
ftr-407	204	4	on	on	ADP
ftr-407	204	5	the	the	DET
ftr-407	204	6	fact	fact	NOUN
ftr-407	204	7	that	that	SCONJ
ftr-407	204	8	the	the	DET
ftr-407	204	9	payments	payment	NOUN
ftr-407	204	10	were	be	AUX
ftr-407	204	11	reasonable	reasonable	ADJ
ftr-407	204	12	for	for	ADP
ftr-407	204	13	the	the	DET
ftr-407	204	14	services	service	NOUN
ftr-407	204	15	performed	perform	VERB
ftr-407	204	16	and	and	CCONJ
ftr-407	204	17	that	that	SCONJ
ftr-407	204	18	the	the	DET
ftr-407	204	19	method	method	NOUN
ftr-407	204	20	of	of	ADP
ftr-407	204	21	payment	payment	NOUN
ftr-407	204	22	was	be	AUX
ftr-407	204	23	one	one	NUM
ftr-407	204	24	that	that	PRON
ftr-407	204	25	would	would	AUX
ftr-407	204	26	have	have	AUX
ftr-407	204	27	been	be	AUX
ftr-407	204	28	used	use	VERB
ftr-407	204	29	to	to	PART
ftr-407	204	30	compensate	compensate	VERB
ftr-407	204	31	an	an	DET
ftr-407	204	32	unrelated	unrelated	ADJ
ftr-407	204	33	party	party	NOUN
ftr-407	204	34	for	for	ADP
ftr-407	204	35	those	those	DET
ftr-407	204	36	services	service	NOUN
ftr-407	204	37	.	.	PUNCT
ftr-407	205	1	it	it	PRON
ftr-407	205	2	would	would	AUX
ftr-407	205	3	seem	seem	VERB
ftr-407	205	4	that	that	SCONJ
ftr-407	205	5	a	a	DET
ftr-407	205	6	partner	partner	NOUN
ftr-407	205	7	who	who	PRON
ftr-407	205	8	has	have	VERB
ftr-407	205	9	a	a	DET
ftr-407	205	10	right	right	NOUN
ftr-407	205	11	to	to	ADP
ftr-407	205	12	a	a	DET
ftr-407	205	13	percentage	percentage	NOUN
ftr-407	205	14	of	of	ADP
ftr-407	205	15	gross	gross	ADJ
ftr-407	205	16	income	income	NOUN
ftr-407	205	17	does	do	AUX
ftr-407	205	18	bear	bear	VERB
ftr-407	205	19	an	an	DET
ftr-407	205	20	entrepreneurial	entrepreneurial	ADJ
ftr-407	205	21	risk	risk	NOUN
ftr-407	205	22	unless	unless	SCONJ
ftr-407	205	23	the	the	DET
ftr-407	205	24	amount	amount	NOUN
ftr-407	205	25	can	can	AUX
ftr-407	205	26	be	be	AUX
ftr-407	205	27	determined	determine	VERB
ftr-407	205	28	with	with	ADP
ftr-407	205	29	some	some	DET
ftr-407	205	30	certainty	certainty	NOUN
ftr-407	205	31	.	.	PUNCT
ftr-407	206	1	it	it	PRON
ftr-407	206	2	is	be	AUX
ftr-407	206	3	difficult	difficult	ADJ
ftr-407	206	4	to	to	PART
ftr-407	206	5	see	see	VERB
ftr-407	206	6	why	why	SCONJ
ftr-407	206	7	the	the	DET
ftr-407	206	8	arrangement	arrangement	NOUN
ftr-407	206	9	in	in	ADP
ftr-407	206	10	rev	rev	PROPN
ftr-407	206	11	.	.	PROPN
ftr-407	206	12	rul	rul	PROPN
ftr-407	206	13	.	.	PUNCT
ftr-407	207	1	81	81	NUM
ftr-407	207	2	-	-	SYM
ftr-407	207	3	300	300	NUM
ftr-407	207	4	did	do	AUX
ftr-407	207	5	not	not	PART
ftr-407	207	6	fall	fall	VERB
ftr-407	207	7	outside	outside	ADV
ftr-407	207	8	of	of	ADP
ftr-407	207	9	the	the	DET
ftr-407	207	10	senate	senate	PROPN
ftr-407	207	11	finance	finance	PROPN
ftr-407	207	12	committee	committee	PROPN
ftr-407	207	13	’s	’s	PART
ftr-407	207	14	standards	standard	NOUN
ftr-407	207	15	for	for	ADP
ftr-407	207	16	§	§	PROPN
ftr-407	207	17	707(a	707(a	PROPN
ftr-407	207	18	)	)	PUNCT
ftr-407	207	19	transactions	transaction	NOUN
ftr-407	207	20	.	.	PUNCT
ftr-407	208	1	in	in	ADP
ftr-407	208	2	discussing	discuss	VERB
ftr-407	208	3	the	the	DET
ftr-407	208	4	risk	risk	NOUN
ftr-407	208	5	standard	standard	NOUN
ftr-407	208	6	,	,	PUNCT
ftr-407	208	7	the	the	DET
ftr-407	208	8	senate	senate	PROPN
ftr-407	208	9	finance	finance	PROPN
ftr-407	208	10	committee	committee	PROPN
ftr-407	208	11	stated	state	VERB
ftr-407	208	12	,	,	PUNCT
ftr-407	208	13	“	"	PUNCT
ftr-407	208	14	continuing	continue	VERB
ftr-407	208	15	arrangements	arrangement	NOUN
ftr-407	208	16	in	in	ADP
ftr-407	208	17	which	which	PRON
ftr-407	208	18	purported	purport	VERB
ftr-407	208	19	allocations	allocation	NOUN
ftr-407	208	20	and	and	CCONJ
ftr-407	208	21	distributions	distribution	NOUN
ftr-407	208	22	(	(	PUNCT
ftr-407	208	23	under	under	ADP
ftr-407	208	24	a	a	DET
ftr-407	208	25	formula	formula	NOUN
ftr-407	208	26	or	or	CCONJ
ftr-407	208	27	otherwise	otherwise	ADV
ftr-407	208	28	)	)	PUNCT
ftr-407	208	29	are	be	AUX
ftr-407	208	30	fixed	fix	VERB
ftr-407	208	31	in	in	ADP
ftr-407	208	32	amount	amount	NOUN
ftr-407	208	33	or	or	CCONJ
ftr-407	208	34	reasonably	reasonably	ADV
ftr-407	208	35	determinable	determinable	ADJ
ftr-407	208	36	under	under	ADP
ftr-407	208	37	all	all	DET
ftr-407	208	38	the	the	DET
ftr-407	208	39	facts	fact	NOUN
ftr-407	208	40	and	and	CCONJ
ftr-407	208	41	circumstances	circumstance	NOUN
ftr-407	208	42	and	and	CCONJ
ftr-407	208	43	which	which	PRON
ftr-407	208	44	arise	arise	VERB
ftr-407	208	45	in	in	ADP
ftr-407	208	46	connection	connection	NOUN
ftr-407	208	47	with	with	ADP
ftr-407	208	48	services	service	NOUN
ftr-407	208	49	also	also	ADV
ftr-407	208	50	shield	shield	VERB
ftr-407	208	51	the	the	DET
ftr-407	208	52	purported	purport	VERB
ftr-407	208	53	partner	partner	NOUN
ftr-407	208	54	from	from	ADP
ftr-407	208	55	entrepreneurial	entrepreneurial	ADJ
ftr-407	208	56	risk	risk	NOUN
ftr-407	208	57	.	.	PUNCT
ftr-407	208	58	”	"	PUNCT
ftr-407	209	1	the	the	DET
ftr-407	209	2	facts	fact	NOUN
ftr-407	209	3	stated	state	VERB
ftr-407	209	4	in	in	ADP
ftr-407	209	5	rev	rev	PROPN
ftr-407	209	6	.	.	PROPN
ftr-407	210	1	rul	rul	PROPN
ftr-407	210	2	.	.	PUNCT
ftr-407	211	1	81	81	NUM
ftr-407	211	2	-	-	SYM
ftr-407	211	3	300	300	NUM
ftr-407	211	4	do	do	AUX
ftr-407	211	5	not	not	PART
ftr-407	211	6	indicate	indicate	VERB
ftr-407	211	7	that	that	SCONJ
ftr-407	211	8	the	the	DET
ftr-407	211	9	payments	payment	NOUN
ftr-407	211	10	of	of	ADP
ftr-407	211	11	the	the	DET
ftr-407	211	12	percentage	percentage	NOUN
ftr-407	211	13	of	of	ADP
ftr-407	211	14	gross	gross	ADJ
ftr-407	211	15	rents	rent	NOUN
ftr-407	211	16	fit	fit	VERB
ftr-407	211	17	the	the	DET
ftr-407	211	18	requirements	requirement	NOUN
ftr-407	211	19	of	of	ADP
ftr-407	211	20	the	the	DET
ftr-407	211	21	above	above	ADJ
ftr-407	211	22	statement	statement	NOUN
ftr-407	211	23	.	.	PUNCT
ftr-407	212	1	the	the	DET
ftr-407	212	2	committee	committee	NOUN
ftr-407	212	3	’s	’s	PART
ftr-407	212	4	reference	reference	NOUN
ftr-407	212	5	to	to	ADP
ftr-407	212	6	that	that	DET
ftr-407	212	7	ruling	ruling	NOUN
ftr-407	212	8	is	be	AUX
ftr-407	212	9	therefore	therefore	ADV
ftr-407	212	10	hard	hard	ADJ
ftr-407	212	11	to	to	PART
ftr-407	212	12	reconcile	reconcile	VERB
ftr-407	212	13	with	with	ADP
ftr-407	212	14	the	the	DET
ftr-407	212	15	risk	risk	NOUN
ftr-407	212	16	standard	standard	NOUN
ftr-407	212	17	as	as	SCONJ
ftr-407	212	18	the	the	DET
ftr-407	212	19	committee	committee	NOUN
ftr-407	212	20	explained	explain	VERB
ftr-407	212	21	it	it	PRON
ftr-407	212	22	.	.	PUNCT
ftr-407	213	1	the	the	DET
ftr-407	213	2	committee	committee	NOUN
ftr-407	213	3	did	do	VERB
ftr-407	213	4	state	state	NOUN
ftr-407	213	5	that	that	SCONJ
ftr-407	213	6	short	short	ADV
ftr-407	213	7	-	-	PUNCT
ftr-407	213	8	lived	live	VERB
ftr-407	213	9	gross	gross	ADJ
ftr-407	213	10	income	income	NOUN
ftr-407	213	11	allocations	allocation	NOUN
ftr-407	213	12	are	be	AUX
ftr-407	213	13	suspect	suspect	ADJ
ftr-407	213	14	,	,	PUNCT
ftr-407	213	15	but	but	CCONJ
ftr-407	213	16	the	the	DET
ftr-407	213	17	facts	fact	NOUN
ftr-407	213	18	of	of	ADP
ftr-407	213	19	the	the	DET
ftr-407	213	20	ruling	ruling	NOUN
ftr-407	213	21	indicate	indicate	VERB
ftr-407	213	22	that	that	SCONJ
ftr-407	213	23	the	the	DET
ftr-407	213	24	gross	gross	ADJ
ftr-407	213	25	income	income	NOUN
ftr-407	213	26	provision	provision	NOUN
ftr-407	213	27	therein	therein	ADV
ftr-407	213	28	was	be	AUX
ftr-407	213	29	not	not	PART
ftr-407	213	30	a	a	DET
ftr-407	213	31	temporary	temporary	ADJ
ftr-407	213	32	or	or	CCONJ
ftr-407	213	33	short	short	ADV
ftr-407	213	34	-	-	PUNCT
ftr-407	213	35	lived	live	VERB
ftr-407	213	36	one	one	NUM
ftr-407	213	37	.	.	PUNCT
ftr-407	214	1	whether	whether	SCONJ
ftr-407	214	2	the	the	DET
ftr-407	214	3	partnership	partnership	NOUN
ftr-407	214	4	would	would	AUX
ftr-407	214	5	have	have	AUX
ftr-407	214	6	sufficient	sufficient	ADJ
ftr-407	214	7	gross	gross	ADJ
ftr-407	214	8	income	income	NOUN
ftr-407	214	9	to	to	PART
ftr-407	214	10	pay	pay	VERB
ftr-407	214	11	the	the	DET
ftr-407	214	12	architect	architect	NOUN
ftr-407	214	13	was	be	AUX
ftr-407	214	14	present	present	ADJ
ftr-407	214	15	,	,	PUNCT
ftr-407	214	16	“	"	PUNCT
ftr-407	214	17	the	the	DET
ftr-407	214	18	special	special	ADJ
ftr-407	214	19	allocation	allocation	NOUN
ftr-407	214	20	might	might	AUX
ftr-407	214	21	(	(	PUNCT
ftr-407	214	22	even	even	ADV
ftr-407	214	23	though	though	SCONJ
ftr-407	214	24	a	a	DET
ftr-407	214	25	gross	gross	ADJ
ftr-407	214	26	income	income	NOUN
ftr-407	214	27	allocation	allocation	NOUN
ftr-407	214	28	)	)	PUNCT
ftr-407	214	29	,	,	PUNCT
ftr-407	214	30	depending	depend	VERB
ftr-407	214	31	on	on	ADP
ftr-407	214	32	all	all	DET
ftr-407	214	33	the	the	DET
ftr-407	214	34	facts	fact	NOUN
ftr-407	214	35	and	and	CCONJ
ftr-407	214	36	circumstances	circumstance	NOUN
ftr-407	214	37	,	,	PUNCT
ftr-407	214	38	properly	properly	ADV
ftr-407	214	39	be	be	AUX
ftr-407	214	40	treated	treat	VERB
ftr-407	214	41	as	as	ADP
ftr-407	214	42	a	a	DET
ftr-407	214	43	distributive	distributive	ADJ
ftr-407	214	44	share	share	NOUN
ftr-407	214	45	and	and	CCONJ
ftr-407	214	46	partnership	partnership	NOUN
ftr-407	214	47	distribution	distribution	NOUN
ftr-407	214	48	.	.	PUNCT
ftr-407	214	49	”	"	PUNCT
ftr-407	215	1	the	the	DET
ftr-407	215	2	senate	senate	PROPN
ftr-407	215	3	finance23	finance23	PROPN
ftr-407	215	4	committee	committee	PROPN
ftr-407	215	5	’s	’s	PART
ftr-407	215	6	discussion	discussion	NOUN
ftr-407	215	7	of	of	ADP
ftr-407	215	8	that	that	DET
ftr-407	215	9	example	example	NOUN
ftr-407	215	10	suggests	suggest	VERB
ftr-407	215	11	that	that	SCONJ
ftr-407	215	12	,	,	PUNCT
ftr-407	215	13	under	under	ADP
ftr-407	215	14	the	the	DET
ftr-407	215	15	proposed	propose	VERB
ftr-407	215	16	new	new	ADJ
ftr-407	215	17	standard	standard	NOUN
ftr-407	215	18	,	,	PUNCT
ftr-407	215	19	the	the	DET
ftr-407	215	20	presence	presence	NOUN
ftr-407	215	21	of	of	ADP
ftr-407	215	22	significant	significant	ADJ
ftr-407	215	23	risk	risk	NOUN
ftr-407	215	24	is	be	AUX
ftr-407	215	25	nearly	nearly	ADV
ftr-407	215	26	sufficient	sufficient	ADJ
ftr-407	215	27	to	to	PART
ftr-407	215	28	establish	establish	VERB
ftr-407	215	29	partner	partner	NOUN
ftr-407	215	30	capacity	capacity	NOUN
ftr-407	215	31	,	,	PUNCT
ftr-407	215	32	but	but	CCONJ
ftr-407	215	33	the	the	DET
ftr-407	215	34	absence	absence	NOUN
ftr-407	215	35	of	of	ADP
ftr-407	215	36	significant	significant	ADJ
ftr-407	215	37	risk	risk	NOUN
ftr-407	215	38	is	be	AUX
ftr-407	215	39	not	not	PART
ftr-407	215	40	sufficient	sufficient	ADJ
ftr-407	215	41	by	by	ADP
ftr-407	215	42	itself	itself	PRON
ftr-407	215	43	to	to	PART
ftr-407	215	44	establish	establish	VERB
ftr-407	215	45	non	non	ADJ
ftr-407	215	46	-	-	ADJ
ftr-407	215	47	partner	partner	ADJ
ftr-407	215	48	capacity	capacity	NOUN
ftr-407	215	49	,	,	PUNCT
ftr-407	215	50	even	even	ADV
ftr-407	215	51	though	though	SCONJ
ftr-407	215	52	it	it	PRON
ftr-407	215	53	is	be	AUX
ftr-407	215	54	an	an	DET
ftr-407	215	55	important	important	ADJ
ftr-407	215	56	factor	factor	NOUN
ftr-407	215	57	.	.	PUNCT
ftr-407	216	1	4	4	X
ftr-407	216	2	.	.	X
ftr-407	216	3	rejection	rejection	NOUN
ftr-407	216	4	by	by	ADP
ftr-407	216	5	treasury	treasury	NOUN
ftr-407	216	6	of	of	ADP
ftr-407	216	7	standards	standard	NOUN
ftr-407	216	8	contained	contain	VERB
ftr-407	216	9	in	in	ADP
ftr-407	216	10	the	the	DET
ftr-407	216	11	legislative	legislative	ADJ
ftr-407	216	12	history	history	NOUN
ftr-407	216	13	–	–	PUNCT
ftr-407	216	14	an	an	DET
ftr-407	216	15	invitation	invitation	NOUN
ftr-407	216	16	declined	decline	VERB
ftr-407	216	17	.	.	PUNCT
ftr-407	217	1	the	the	DET
ftr-407	217	2	contention	contention	NOUN
ftr-407	217	3	of	of	ADP
ftr-407	217	4	cameron	cameron	PROPN
ftr-407	217	5	and	and	CCONJ
ftr-407	217	6	postlewaite	postlewaite	NOUN
ftr-407	217	7	that	that	DET
ftr-407	217	8	section	section	NOUN
ftr-407	217	9	707(c	707(c	PROPN
ftr-407	217	10	)	)	PUNCT
ftr-407	217	11	does	do	AUX
ftr-407	217	12	not	not	PART
ftr-407	217	13	apply	apply	VERB
ftr-407	217	14	to	to	ADP
ftr-407	217	15	a	a	DET
ftr-407	217	16	payment	payment	NOUN
ftr-407	217	17	of	of	ADP
ftr-407	217	18	a	a	DET
ftr-407	217	19	specified	specify	VERB
ftr-407	217	20	amount	amount	NOUN
ftr-407	217	21	of	of	ADP
ftr-407	217	22	property	property	NOUN
ftr-407	217	23	where	where	SCONJ
ftr-407	217	24	there	there	PRON
ftr-407	217	25	is	be	VERB
ftr-407	217	26	no	no	DET
ftr-407	217	27	significant	significant	ADJ
ftr-407	217	28	risk	risk	NOUN
ftr-407	217	29	as	as	ADP
ftr-407	217	30	to	to	ADP
ftr-407	217	31	whether	whether	SCONJ
ftr-407	217	32	the	the	DET
ftr-407	217	33	partnership	partnership	NOUN
ftr-407	217	34	can	can	AUX
ftr-407	217	35	make	make	VERB
ftr-407	217	36	the	the	DET
ftr-407	217	37	payment	payment	NOUN
ftr-407	217	38	is	be	AUX
ftr-407	217	39	belied	belie	VERB
ftr-407	217	40	by	by	ADP
ftr-407	217	41	regulations	regulation	NOUN
ftr-407	217	42	adopted	adopt	VERB
ftr-407	217	43	years	year	NOUN
ftr-407	217	44	after	after	ADP
ftr-407	217	45	the	the	DET
ftr-407	217	46	1984	1984	NUM
ftr-407	217	47	amendment	amendment	NOUN
ftr-407	217	48	.	.	PUNCT
ftr-407	218	1	regulations	regulation	NOUN
ftr-407	218	2	section	section	VERB
ftr-407	218	3	1.707	1.707	NUM
ftr-407	218	4	-	-	SYM
ftr-407	218	5	4(a)(4	4(a)(4	NUM
ftr-407	218	6	)	)	PUNCT
ftr-407	218	7	,	,	PUNCT
ftr-407	218	8	example	example	NOUN
ftr-407	218	9	(	(	PUNCT
ftr-407	218	10	1	1	NUM
ftr-407	218	11	)	)	PUNCT
ftr-407	218	12	,	,	PUNCT
ftr-407	218	13	which	which	PRON
ftr-407	218	14	was	be	AUX
ftr-407	218	15	adopted	adopt	VERB
ftr-407	218	16	in	in	ADP
ftr-407	218	17	1992	1992	NUM
ftr-407	218	18	,	,	PUNCT
ftr-407	218	19	treats	treat	VERB
ftr-407	218	20	a	a	DET
ftr-407	218	21	cash	cash	NOUN
ftr-407	218	22	payment	payment	NOUN
ftr-407	218	23	of	of	ADP
ftr-407	218	24	a	a	DET
ftr-407	218	25	specified	specify	VERB
ftr-407	218	26	amount	amount	NOUN
ftr-407	218	27	(	(	PUNCT
ftr-407	218	28	plus	plus	CCONJ
ftr-407	218	29	compounded	compound	VERB
ftr-407	218	30	interest	interest	NOUN
ftr-407	218	31	)	)	PUNCT
ftr-407	218	32	as	as	ADP
ftr-407	218	33	a	a	DET
ftr-407	218	34	guaranteed	guarantee	VERB
ftr-407	218	35	payment	payment	NOUN
ftr-407	218	36	under	under	ADP
ftr-407	218	37	section	section	NOUN
ftr-407	218	38	707(c	707(c	PROPN
ftr-407	218	39	)	)	PUNCT
ftr-407	218	40	.	.	PUNCT
ftr-407	219	1	regulations	regulation	NOUN
ftr-407	219	2	section	section	VERB
ftr-407	219	3	1.721	1.721	NUM
ftr-407	219	4	-	-	SYM
ftr-407	219	5	1(b)(2	1(b)(2	NUM
ftr-407	219	6	)	)	PUNCT
ftr-407	219	7	and	and	CCONJ
ftr-407	219	8	proposed	propose	VERB
ftr-407	219	9	regulations	regulation	NOUN
ftr-407	219	10	section	section	VERB
ftr-407	219	11	1.721	1.721	NUM
ftr-407	219	12	-	-	SYM
ftr-407	219	13	1(b)(4)(i	1(b)(4)(i	NUM
ftr-407	219	14	)	)	PUNCT
ftr-407	219	15	(	(	PUNCT
ftr-407	219	16	promulgated	promulgate	VERB
ftr-407	219	17	420	420	NUM
ftr-407	219	18	florida	florida	PROPN
ftr-407	219	19	tax	tax	NOUN
ftr-407	219	20	review	review	NOUN
ftr-407	219	21	vol.7:6	vol.7:6	VERB
ftr-407	219	22	24	24	NUM
ftr-407	219	23	.	.	PUNCT
ftr-407	220	1	a	a	DET
ftr-407	220	2	partnership	partnership	NOUN
ftr-407	220	3	interest	interest	NOUN
ftr-407	220	4	can	can	AUX
ftr-407	220	5	be	be	AUX
ftr-407	220	6	either	either	CCONJ
ftr-407	220	7	a	a	DET
ftr-407	220	8	“	"	PUNCT
ftr-407	220	9	partnership	partnership	NOUN
ftr-407	220	10	capital	capital	NOUN
ftr-407	220	11	interest	interest	NOUN
ftr-407	220	12	”	"	PUNCT
ftr-407	220	13	or	or	CCONJ
ftr-407	220	14	a	a	DET
ftr-407	220	15	“	"	PUNCT
ftr-407	220	16	partnership	partnership	NOUN
ftr-407	220	17	profits	profit	NOUN
ftr-407	220	18	interest	interest	NOUN
ftr-407	220	19	.	.	PUNCT
ftr-407	220	20	”	"	PUNCT
ftr-407	221	1	a	a	DET
ftr-407	221	2	“	"	PUNCT
ftr-407	221	3	partnership	partnership	NOUN
ftr-407	221	4	capital	capital	NOUN
ftr-407	221	5	interest	interest	NOUN
ftr-407	221	6	”	"	PUNCT
ftr-407	221	7	is	be	AUX
ftr-407	221	8	a	a	DET
ftr-407	221	9	partnership	partnership	NOUN
ftr-407	221	10	interest	interest	NOUN
ftr-407	221	11	that	that	PRON
ftr-407	221	12	includes	include	VERB
ftr-407	221	13	an	an	DET
ftr-407	221	14	interest	interest	NOUN
ftr-407	221	15	in	in	ADP
ftr-407	221	16	the	the	DET
ftr-407	221	17	assets	asset	NOUN
ftr-407	221	18	of	of	ADP
ftr-407	221	19	the	the	DET
ftr-407	221	20	partnership	partnership	NOUN
ftr-407	221	21	,	,	PUNCT
ftr-407	221	22	as	as	SCONJ
ftr-407	221	23	contrasted	contrast	VERB
ftr-407	221	24	to	to	ADP
ftr-407	221	25	a	a	DET
ftr-407	221	26	“	"	PUNCT
ftr-407	221	27	partnership	partnership	NOUN
ftr-407	221	28	profits	profit	NOUN
ftr-407	221	29	interest	interest	NOUN
ftr-407	221	30	”	"	PUNCT
ftr-407	221	31	which	which	PRON
ftr-407	221	32	represents	represent	VERB
ftr-407	221	33	an	an	DET
ftr-407	221	34	interest	interest	NOUN
ftr-407	221	35	only	only	ADV
ftr-407	221	36	in	in	ADP
ftr-407	221	37	the	the	DET
ftr-407	221	38	partnership	partnership	NOUN
ftr-407	221	39	’s	’s	PART
ftr-407	221	40	income	income	NOUN
ftr-407	221	41	.	.	PUNCT
ftr-407	222	1	see	see	VERB
ftr-407	222	2	rev	rev	PROPN
ftr-407	222	3	.	.	PROPN
ftr-407	222	4	proc	proc	PROPN
ftr-407	222	5	.	.	PUNCT
ftr-407	223	1	93	93	NUM
ftr-407	223	2	-	-	SYM
ftr-407	223	3	27	27	NUM
ftr-407	223	4	,	,	PUNCT
ftr-407	223	5	1993	1993	NUM
ftr-407	223	6	-	-	SYM
ftr-407	223	7	2	2	NUM
ftr-407	223	8	c.b	c.b	PROPN
ftr-407	223	9	.	.	PROPN
ftr-407	223	10	343	343	NUM
ftr-407	223	11	.	.	PUNCT
ftr-407	224	1	the	the	DET
ftr-407	224	2	transfer	transfer	NOUN
ftr-407	224	3	of	of	ADP
ftr-407	224	4	a	a	DET
ftr-407	224	5	partnership	partnership	NOUN
ftr-407	224	6	capital	capital	NOUN
ftr-407	224	7	interest	interest	NOUN
ftr-407	224	8	as	as	ADP
ftr-407	224	9	payment	payment	NOUN
ftr-407	224	10	for	for	ADP
ftr-407	224	11	services	service	NOUN
ftr-407	224	12	will	will	AUX
ftr-407	224	13	be	be	AUX
ftr-407	224	14	treated	treat	VERB
ftr-407	224	15	as	as	ADP
ftr-407	224	16	ordinary	ordinary	ADJ
ftr-407	224	17	income	income	NOUN
ftr-407	224	18	to	to	ADP
ftr-407	224	19	the	the	DET
ftr-407	224	20	transferee	transferee	NOUN
ftr-407	224	21	in	in	ADP
ftr-407	224	22	an	an	DET
ftr-407	224	23	amount	amount	NOUN
ftr-407	224	24	equal	equal	ADJ
ftr-407	224	25	to	to	ADP
ftr-407	224	26	the	the	DET
ftr-407	224	27	value	value	NOUN
ftr-407	224	28	of	of	ADP
ftr-407	224	29	the	the	DET
ftr-407	224	30	partnership	partnership	NOUN
ftr-407	224	31	interest	interest	NOUN
ftr-407	224	32	.	.	PUNCT
ftr-407	225	1	prop	prop	NOUN
ftr-407	225	2	.	.	PUNCT
ftr-407	225	3	regs	regs	PROPN
ftr-407	225	4	.	.	PUNCT
ftr-407	226	1	§	§	PROPN
ftr-407	226	2	1.721	1.721	NUM
ftr-407	226	3	-	-	SYM
ftr-407	226	4	1(b)(4)(i	1(b)(4)(i	NUM
ftr-407	226	5	)	)	PUNCT
ftr-407	226	6	that	that	PRON
ftr-407	226	7	is	be	AUX
ftr-407	226	8	cited	cite	VERB
ftr-407	226	9	above	above	ADP
ftr-407	226	10	treats	treat	NOUN
ftr-407	226	11	that	that	DET
ftr-407	226	12	payment	payment	NOUN
ftr-407	226	13	as	as	ADP
ftr-407	226	14	a	a	DET
ftr-407	226	15	guaranteed	guarantee	VERB
ftr-407	226	16	payment	payment	NOUN
ftr-407	226	17	.	.	PUNCT
ftr-407	227	1	there	there	PRON
ftr-407	227	2	has	have	AUX
ftr-407	227	3	been	be	AUX
ftr-407	227	4	some	some	DET
ftr-407	227	5	controversy	controversy	NOUN
ftr-407	227	6	as	as	ADP
ftr-407	227	7	to	to	ADP
ftr-407	227	8	whether	whether	SCONJ
ftr-407	227	9	the	the	DET
ftr-407	227	10	transfer	transfer	NOUN
ftr-407	227	11	of	of	ADP
ftr-407	227	12	a	a	DET
ftr-407	227	13	partnership	partnership	NOUN
ftr-407	227	14	profits	profit	VERB
ftr-407	227	15	interest	interest	NOUN
ftr-407	227	16	for	for	ADP
ftr-407	227	17	services	service	NOUN
ftr-407	227	18	causes	cause	VERB
ftr-407	227	19	income	income	NOUN
ftr-407	227	20	to	to	PART
ftr-407	227	21	be	be	AUX
ftr-407	227	22	recognized	recognize	VERB
ftr-407	227	23	by	by	ADP
ftr-407	227	24	the	the	DET
ftr-407	227	25	transferee	transferee	NOUN
ftr-407	227	26	.	.	PUNCT
ftr-407	228	1	after	after	ADP
ftr-407	228	2	some	some	DET
ftr-407	228	3	mixed	mixed	ADJ
ftr-407	228	4	results	result	NOUN
ftr-407	228	5	in	in	ADP
ftr-407	228	6	litigation	litigation	NOUN
ftr-407	228	7	,	,	PUNCT
ftr-407	228	8	the	the	DET
ftr-407	228	9	service	service	NOUN
ftr-407	228	10	appeared	appear	VERB
ftr-407	228	11	to	to	PART
ftr-407	228	12	have	have	AUX
ftr-407	228	13	resolved	resolve	VERB
ftr-407	228	14	that	that	DET
ftr-407	228	15	issue	issue	NOUN
ftr-407	228	16	by	by	ADP
ftr-407	228	17	conceding	concede	VERB
ftr-407	228	18	in	in	ADP
ftr-407	228	19	a	a	DET
ftr-407	228	20	revenue	revenue	NOUN
ftr-407	228	21	procedure	procedure	NOUN
ftr-407	228	22	that	that	PRON
ftr-407	228	23	the	the	DET
ftr-407	228	24	receipt	receipt	NOUN
ftr-407	228	25	of	of	ADP
ftr-407	228	26	a	a	DET
ftr-407	228	27	partnership	partnership	NOUN
ftr-407	228	28	profits	profit	VERB
ftr-407	228	29	interest	interest	NOUN
ftr-407	228	30	for	for	ADP
ftr-407	228	31	services	service	NOUN
ftr-407	228	32	generally	generally	ADV
ftr-407	228	33	does	do	AUX
ftr-407	228	34	not	not	PART
ftr-407	228	35	cause	cause	VERB
ftr-407	228	36	the	the	DET
ftr-407	228	37	transferee	transferee	NOUN
ftr-407	228	38	to	to	PART
ftr-407	228	39	recognize	recognize	VERB
ftr-407	228	40	income	income	NOUN
ftr-407	228	41	,	,	PUNCT
ftr-407	228	42	but	but	CCONJ
ftr-407	228	43	there	there	PRON
ftr-407	228	44	are	be	VERB
ftr-407	228	45	a	a	DET
ftr-407	228	46	few	few	ADJ
ftr-407	228	47	exceptions	exception	NOUN
ftr-407	228	48	to	to	ADP
ftr-407	228	49	that	that	DET
ftr-407	228	50	general	general	ADJ
ftr-407	228	51	rule	rule	NOUN
ftr-407	228	52	.	.	PUNCT
ftr-407	229	1	rev	rev	PROPN
ftr-407	229	2	.	.	PROPN
ftr-407	229	3	proc	proc	PROPN
ftr-407	229	4	.	.	PUNCT
ftr-407	230	1	93	93	NUM
ftr-407	230	2	-	-	SYM
ftr-407	230	3	27	27	NUM
ftr-407	230	4	,	,	PUNCT
ftr-407	230	5	1993	1993	NUM
ftr-407	230	6	-	-	SYM
ftr-407	230	7	2	2	NUM
ftr-407	230	8	c.b	c.b	PROPN
ftr-407	230	9	.	.	PROPN
ftr-407	230	10	343	343	NUM
ftr-407	230	11	,	,	PUNCT
ftr-407	230	12	and	and	CCONJ
ftr-407	230	13	rev	rev	PROPN
ftr-407	230	14	.	.	PROPN
ftr-407	230	15	proc	proc	PROPN
ftr-407	230	16	.	.	PUNCT
ftr-407	231	1	2001	2001	NUM
ftr-407	231	2	-	-	SYM
ftr-407	231	3	43	43	NUM
ftr-407	231	4	,	,	PUNCT
ftr-407	231	5	2001	2001	NUM
ftr-407	231	6	-	-	SYM
ftr-407	231	7	2	2	NUM
ftr-407	231	8	c.b	c.b	PROPN
ftr-407	231	9	.	.	PROPN
ftr-407	231	10	191	191	NUM
ftr-407	231	11	(	(	PUNCT
ftr-407	231	12	both	both	PRON
ftr-407	231	13	of	of	ADP
ftr-407	231	14	which	which	PRON
ftr-407	231	15	rulings	ruling	NOUN
ftr-407	231	16	will	will	AUX
ftr-407	231	17	be	be	AUX
ftr-407	231	18	obsoleted	obsolete	VERB
ftr-407	231	19	by	by	ADP
ftr-407	231	20	irs	irs	PROPN
ftr-407	231	21	notice	notice	VERB
ftr-407	231	22	2005	2005	NUM
ftr-407	231	23	-	-	SYM
ftr-407	231	24	43	43	NUM
ftr-407	231	25	,	,	PUNCT
ftr-407	231	26	2005	2005	NUM
ftr-407	231	27	-	-	SYM
ftr-407	231	28	24	24	NUM
ftr-407	231	29	i.r.b	i.r.b	NOUN
ftr-407	231	30	.	.	PUNCT
ftr-407	231	31	1221	1221	NUM
ftr-407	231	32	when	when	SCONJ
ftr-407	231	33	a	a	DET
ftr-407	231	34	proposed	propose	VERB
ftr-407	231	35	regulation	regulation	NOUN
ftr-407	231	36	under	under	ADP
ftr-407	231	37	irc	irc	PROPN
ftr-407	231	38	§	§	PROPN
ftr-407	231	39	83	83	NUM
ftr-407	231	40	is	be	AUX
ftr-407	231	41	finalized	finalize	VERB
ftr-407	231	42	)	)	PUNCT
ftr-407	231	43	.	.	PUNCT
ftr-407	232	1	the	the	DET
ftr-407	232	2	2005	2005	NUM
ftr-407	232	3	proposed	propose	VERB
ftr-407	232	4	regulation	regulation	NOUN
ftr-407	232	5	,	,	PUNCT
ftr-407	232	6	which	which	PRON
ftr-407	232	7	states	state	VERB
ftr-407	232	8	that	that	SCONJ
ftr-407	232	9	the	the	DET
ftr-407	232	10	transfer	transfer	NOUN
ftr-407	232	11	of	of	ADP
ftr-407	232	12	a	a	DET
ftr-407	232	13	partnership	partnership	NOUN
ftr-407	232	14	interest	interest	NOUN
ftr-407	232	15	as	as	ADP
ftr-407	232	16	payment	payment	NOUN
ftr-407	232	17	for	for	ADP
ftr-407	232	18	services	service	NOUN
ftr-407	232	19	constitutes	constitute	VERB
ftr-407	232	20	a	a	DET
ftr-407	232	21	guaranteed	guarantee	VERB
ftr-407	232	22	payment	payment	NOUN
ftr-407	232	23	,	,	PUNCT
ftr-407	232	24	refers	refer	VERB
ftr-407	232	25	to	to	ADP
ftr-407	232	26	a	a	DET
ftr-407	232	27	“	"	PUNCT
ftr-407	232	28	partnership	partnership	NOUN
ftr-407	232	29	interest	interest	NOUN
ftr-407	232	30	”	"	PUNCT
ftr-407	232	31	without	without	ADP
ftr-407	232	32	specifying	specify	VERB
ftr-407	232	33	whether	whether	SCONJ
ftr-407	232	34	it	it	PRON
ftr-407	232	35	has	have	VERB
ftr-407	232	36	to	to	PART
ftr-407	232	37	be	be	AUX
ftr-407	232	38	a	a	DET
ftr-407	232	39	capital	capital	NOUN
ftr-407	232	40	interest	interest	NOUN
ftr-407	232	41	.	.	PUNCT
ftr-407	233	1	prop	prop	NOUN
ftr-407	233	2	.	.	PUNCT
ftr-407	233	3	regs	regs	PROPN
ftr-407	233	4	.	.	PUNCT
ftr-407	234	1	§	§	PROPN
ftr-407	234	2	1.721	1.721	NUM
ftr-407	234	3	-	-	SYM
ftr-407	234	4	1(b)(4)(i	1(b)(4)(i	NUM
ftr-407	234	5	)	)	PUNCT
ftr-407	234	6	.	.	PUNCT
ftr-407	235	1	one	one	NUM
ftr-407	235	2	pair	pair	NOUN
ftr-407	235	3	of	of	ADP
ftr-407	235	4	commentators	commentator	NOUN
ftr-407	235	5	has	have	AUX
ftr-407	235	6	concluded	conclude	VERB
ftr-407	235	7	that	that	SCONJ
ftr-407	235	8	the	the	DET
ftr-407	235	9	proposed	propose	VERB
ftr-407	235	10	regulation	regulation	NOUN
ftr-407	235	11	applies	apply	VERB
ftr-407	235	12	to	to	ADP
ftr-407	235	13	both	both	CCONJ
ftr-407	235	14	capital	capital	NOUN
ftr-407	235	15	and	and	CCONJ
ftr-407	235	16	profits	profit	NOUN
ftr-407	235	17	partnership	partnership	NOUN
ftr-407	235	18	interests	interest	NOUN
ftr-407	235	19	and	and	CCONJ
ftr-407	235	20	will	will	AUX
ftr-407	235	21	therefore	therefore	ADV
ftr-407	235	22	obsolete	obsolete	VERB
ftr-407	235	23	those	those	DET
ftr-407	235	24	revenue	revenue	NOUN
ftr-407	235	25	procedures	procedure	NOUN
ftr-407	235	26	if	if	SCONJ
ftr-407	235	27	finalized	finalize	VERB
ftr-407	235	28	.	.	PUNCT
ftr-407	236	1	cunningham	cunningham	PROPN
ftr-407	236	2	,	,	PUNCT
ftr-407	236	3	supra	supra	PROPN
ftr-407	236	4	note	note	NOUN
ftr-407	236	5	4	4	NUM
ftr-407	236	6	,	,	PUNCT
ftr-407	236	7	at	at	ADP
ftr-407	236	8	134	134	NUM
ftr-407	236	9	.	.	PUNCT
ftr-407	237	1	perhaps	perhaps	ADV
ftr-407	237	2	,	,	PUNCT
ftr-407	237	3	the	the	DET
ftr-407	237	4	proposed	propose	VERB
ftr-407	237	5	regulation	regulation	NOUN
ftr-407	237	6	will	will	AUX
ftr-407	237	7	be	be	AUX
ftr-407	237	8	restricted	restrict	VERB
ftr-407	237	9	to	to	ADP
ftr-407	237	10	the	the	DET
ftr-407	237	11	compensatory	compensatory	ADJ
ftr-407	237	12	transfer	transfer	NOUN
ftr-407	237	13	of	of	ADP
ftr-407	237	14	partnership	partnership	NOUN
ftr-407	237	15	interests	interest	NOUN
ftr-407	237	16	that	that	PRON
ftr-407	237	17	are	be	AUX
ftr-407	237	18	otherwise	otherwise	ADV
ftr-407	237	19	taxable	taxable	ADJ
ftr-407	237	20	to	to	ADP
ftr-407	237	21	the	the	DET
ftr-407	237	22	transferee	transferee	NOUN
ftr-407	237	23	.	.	PUNCT
ftr-407	238	1	in	in	ADP
ftr-407	238	2	any	any	DET
ftr-407	238	3	event	event	NOUN
ftr-407	238	4	,	,	PUNCT
ftr-407	238	5	even	even	ADV
ftr-407	238	6	if	if	SCONJ
ftr-407	238	7	the	the	DET
ftr-407	238	8	cunninghams	cunningham	NOUN
ftr-407	238	9	are	be	AUX
ftr-407	238	10	correct	correct	ADJ
ftr-407	238	11	,	,	PUNCT
ftr-407	238	12	they	they	PRON
ftr-407	238	13	also	also	ADV
ftr-407	238	14	note	note	VERB
ftr-407	238	15	that	that	SCONJ
ftr-407	238	16	,	,	PUNCT
ftr-407	238	17	under	under	ADP
ftr-407	238	18	the	the	DET
ftr-407	238	19	method	method	NOUN
ftr-407	238	20	commonly	commonly	ADV
ftr-407	238	21	used	use	VERB
ftr-407	238	22	to	to	PART
ftr-407	238	23	value	value	VERB
ftr-407	238	24	a	a	DET
ftr-407	238	25	partnership	partnership	NOUN
ftr-407	238	26	interest	interest	NOUN
ftr-407	238	27	(	(	PUNCT
ftr-407	238	28	the	the	DET
ftr-407	238	29	so	so	ADV
ftr-407	238	30	-	-	PUNCT
ftr-407	238	31	called	call	VERB
ftr-407	238	32	“	"	PUNCT
ftr-407	238	33	liquidation	liquidation	NOUN
ftr-407	238	34	method	method	NOUN
ftr-407	238	35	”	"	PUNCT
ftr-407	238	36	)	)	PUNCT
ftr-407	238	37	,	,	PUNCT
ftr-407	238	38	a	a	DET
ftr-407	238	39	partnership	partnership	NOUN
ftr-407	238	40	profits	profit	VERB
ftr-407	238	41	interest	interest	NOUN
ftr-407	238	42	will	will	AUX
ftr-407	238	43	have	have	VERB
ftr-407	238	44	a	a	DET
ftr-407	238	45	zero	zero	NUM
ftr-407	238	46	value	value	NOUN
ftr-407	238	47	and	and	CCONJ
ftr-407	238	48	so	so	ADV
ftr-407	238	49	will	will	AUX
ftr-407	238	50	not	not	PART
ftr-407	238	51	cause	cause	VERB
ftr-407	238	52	the	the	DET
ftr-407	238	53	transferee	transferee	NOUN
ftr-407	238	54	to	to	PART
ftr-407	238	55	recognize	recognize	VERB
ftr-407	238	56	any	any	DET
ftr-407	238	57	income	income	NOUN
ftr-407	238	58	.	.	PUNCT
ftr-407	239	1	i	i	PRON
ftr-407	239	2	d.	d.	PROPN
ftr-407	239	3	at	at	ADP
ftr-407	239	4	135	135	NUM
ftr-407	239	5	.	.	PUNCT
ftr-407	240	1	for	for	ADP
ftr-407	240	2	a	a	DET
ftr-407	240	3	description	description	NOUN
ftr-407	240	4	of	of	ADP
ftr-407	240	5	the	the	DET
ftr-407	240	6	liquidation	liquidation	NOUN
ftr-407	240	7	method	method	NOUN
ftr-407	240	8	,	,	PUNCT
ftr-407	240	9	see	see	VERB
ftr-407	240	10	§	§	PROPN
ftr-407	240	11	2.01	2.01	NUM
ftr-407	240	12	of	of	ADP
ftr-407	240	13	rev	rev	PROPN
ftr-407	240	14	.	.	PROPN
ftr-407	240	15	proc	proc	PROPN
ftr-407	240	16	.	.	PUNCT
ftr-407	241	1	93	93	NUM
ftr-407	241	2	-	-	SYM
ftr-407	241	3	27	27	NUM
ftr-407	241	4	,	,	PUNCT
ftr-407	241	5	1993	1993	NUM
ftr-407	241	6	-	-	SYM
ftr-407	241	7	2	2	NUM
ftr-407	241	8	c.b	c.b	PROPN
ftr-407	241	9	.	.	PROPN
ftr-407	241	10	343	343	NUM
ftr-407	241	11	and	and	CCONJ
ftr-407	241	12	irs	irs	PROPN
ftr-407	241	13	notice	notice	VERB
ftr-407	241	14	2005	2005	NUM
ftr-407	241	15	-	-	SYM
ftr-407	241	16	43	43	NUM
ftr-407	241	17	,	,	PUNCT
ftr-407	241	18	supra	supra	NOUN
ftr-407	241	19	.	.	PUNCT
ftr-407	242	1	25	25	NUM
ftr-407	242	2	.	.	PUNCT
ftr-407	243	1	lazarus	lazarus	PROPN
ftr-407	243	2	effect	effect	PROPN
ftr-407	243	3	,	,	PUNCT
ftr-407	243	4	supra	supra	PROPN
ftr-407	243	5	note	note	NOUN
ftr-407	243	6	2	2	NUM
ftr-407	243	7	,	,	PUNCT
ftr-407	243	8	at	at	ADP
ftr-407	243	9	n.	n.	NOUN
ftr-407	243	10	39	39	NUM
ftr-407	243	11	.	.	PUNCT
ftr-407	244	1	in	in	ADP
ftr-407	244	2	2005	2005	NUM
ftr-407	244	3	)	)	PUNCT
ftr-407	244	4	treat	treat	VERB
ftr-407	244	5	the	the	DET
ftr-407	244	6	transfer	transfer	NOUN
ftr-407	244	7	of	of	ADP
ftr-407	244	8	a	a	DET
ftr-407	244	9	partnership	partnership	NOUN
ftr-407	244	10	interest	interest	NOUN
ftr-407	244	11	in	in	ADP
ftr-407	244	12	exchange	exchange	NOUN
ftr-407	244	13	for	for	ADP
ftr-407	244	14	services	service	NOUN
ftr-407	244	15	to24	to24	PROPN
ftr-407	244	16	the	the	DET
ftr-407	244	17	partnership	partnership	NOUN
ftr-407	244	18	as	as	ADP
ftr-407	244	19	a	a	DET
ftr-407	244	20	guaranteed	guarantee	VERB
ftr-407	244	21	payment	payment	NOUN
ftr-407	244	22	under	under	ADP
ftr-407	244	23	section	section	NOUN
ftr-407	244	24	707(c	707(c	PROPN
ftr-407	244	25	)	)	PUNCT
ftr-407	244	26	.	.	PUNCT
ftr-407	245	1	the	the	DET
ftr-407	245	2	value	value	NOUN
ftr-407	245	3	of	of	ADP
ftr-407	245	4	a	a	DET
ftr-407	245	5	partnership	partnership	NOUN
ftr-407	245	6	capital	capital	NOUN
ftr-407	245	7	interest	interest	NOUN
ftr-407	245	8	can	can	AUX
ftr-407	245	9	be	be	AUX
ftr-407	245	10	ascertained	ascertain	VERB
ftr-407	245	11	and	and	CCONJ
ftr-407	245	12	is	be	AUX
ftr-407	245	13	no	no	ADV
ftr-407	245	14	different	different	ADJ
ftr-407	245	15	in	in	ADP
ftr-407	245	16	that	that	DET
ftr-407	245	17	respect	respect	NOUN
ftr-407	245	18	from	from	ADP
ftr-407	245	19	the	the	DET
ftr-407	245	20	payment	payment	NOUN
ftr-407	245	21	of	of	ADP
ftr-407	245	22	any	any	DET
ftr-407	245	23	other	other	ADJ
ftr-407	245	24	property	property	NOUN
ftr-407	245	25	in	in	ADP
ftr-407	245	26	kind	kind	NOUN
ftr-407	245	27	.	.	PUNCT
ftr-407	246	1	the	the	DET
ftr-407	246	2	value	value	NOUN
ftr-407	246	3	of	of	ADP
ftr-407	246	4	a	a	DET
ftr-407	246	5	partnership	partnership	NOUN
ftr-407	246	6	interest	interest	NOUN
ftr-407	246	7	is	be	AUX
ftr-407	246	8	subject	subject	ADJ
ftr-407	246	9	to	to	ADP
ftr-407	246	10	subsequent	subsequent	ADJ
ftr-407	246	11	market	market	NOUN
ftr-407	246	12	changes	change	NOUN
ftr-407	246	13	and	and	CCONJ
ftr-407	246	14	risk	risk	NOUN
ftr-407	246	15	,	,	PUNCT
ftr-407	246	16	but	but	CCONJ
ftr-407	246	17	that	that	PRON
ftr-407	246	18	is	be	AUX
ftr-407	246	19	true	true	ADJ
ftr-407	246	20	of	of	ADP
ftr-407	246	21	any	any	DET
ftr-407	246	22	property	property	NOUN
ftr-407	246	23	in	in	ADP
ftr-407	246	24	kind	kind	NOUN
ftr-407	246	25	that	that	PRON
ftr-407	246	26	is	be	AUX
ftr-407	246	27	paid	pay	VERB
ftr-407	246	28	to	to	ADP
ftr-407	246	29	a	a	DET
ftr-407	246	30	partner	partner	NOUN
ftr-407	246	31	.	.	PUNCT
ftr-407	247	1	the	the	DET
ftr-407	247	2	risk	risk	NOUN
ftr-407	247	3	to	to	PART
ftr-407	247	4	which	which	PRON
ftr-407	247	5	the	the	DET
ftr-407	247	6	legislative	legislative	ADJ
ftr-407	247	7	history	history	NOUN
ftr-407	247	8	to	to	ADP
ftr-407	247	9	the	the	DET
ftr-407	247	10	1984	1984	NUM
ftr-407	247	11	act	act	NOUN
ftr-407	247	12	refers	refer	VERB
ftr-407	247	13	is	be	AUX
ftr-407	247	14	the	the	DET
ftr-407	247	15	risk	risk	NOUN
ftr-407	247	16	as	as	ADP
ftr-407	247	17	to	to	ADP
ftr-407	247	18	the	the	DET
ftr-407	247	19	amount	amount	NOUN
ftr-407	247	20	of	of	ADP
ftr-407	247	21	property	property	NOUN
ftr-407	247	22	the	the	DET
ftr-407	247	23	partner	partner	NOUN
ftr-407	247	24	will	will	AUX
ftr-407	247	25	receive	receive	VERB
ftr-407	247	26	.	.	PUNCT
ftr-407	248	1	proposed	propose	VERB
ftr-407	248	2	regulations	regulation	NOUN
ftr-407	248	3	section	section	VERB
ftr-407	248	4	1.721	1.721	NUM
ftr-407	248	5	-	-	SYM
ftr-407	248	6	1(b)(2	1(b)(2	NUM
ftr-407	248	7	)	)	PUNCT
ftr-407	248	8	also	also	ADV
ftr-407	248	9	provides	provide	VERB
ftr-407	248	10	that	that	SCONJ
ftr-407	248	11	a	a	DET
ftr-407	248	12	partnership	partnership	NOUN
ftr-407	248	13	does	do	AUX
ftr-407	248	14	not	not	PART
ftr-407	248	15	recognize	recognize	VERB
ftr-407	248	16	gain	gain	NOUN
ftr-407	248	17	or	or	CCONJ
ftr-407	248	18	loss	loss	NOUN
ftr-407	248	19	upon	upon	SCONJ
ftr-407	248	20	transferring	transfer	VERB
ftr-407	248	21	a	a	DET
ftr-407	248	22	partnership	partnership	NOUN
ftr-407	248	23	interest	interest	NOUN
ftr-407	248	24	in	in	ADP
ftr-407	248	25	payment	payment	NOUN
ftr-407	248	26	for	for	ADP
ftr-407	248	27	services	service	NOUN
ftr-407	248	28	,	,	PUNCT
ftr-407	248	29	and	and	CCONJ
ftr-407	248	30	i	i	PRON
ftr-407	248	31	will	will	AUX
ftr-407	248	32	discuss	discuss	VERB
ftr-407	248	33	that	that	DET
ftr-407	248	34	provision	provision	NOUN
ftr-407	248	35	later	later	ADV
ftr-407	248	36	in	in	ADP
ftr-407	248	37	this	this	DET
ftr-407	248	38	article	article	NOUN
ftr-407	248	39	.	.	PUNCT
ftr-407	249	1	cameron	cameron	PROPN
ftr-407	249	2	and	and	CCONJ
ftr-407	249	3	postlewaite	postlewaite	NOUN
ftr-407	249	4	acknowledge	acknowledge	VERB
ftr-407	249	5	that	that	SCONJ
ftr-407	249	6	,	,	PUNCT
ftr-407	249	7	to	to	ADP
ftr-407	249	8	date	date	NOUN
ftr-407	249	9	,	,	PUNCT
ftr-407	249	10	the	the	DET
ftr-407	249	11	regulations	regulation	NOUN
ftr-407	249	12	have	have	AUX
ftr-407	249	13	not	not	PART
ftr-407	249	14	adopted	adopt	VERB
ftr-407	249	15	the	the	DET
ftr-407	249	16	risk	risk	NOUN
ftr-407	249	17	standard	standard	NOUN
ftr-407	249	18	in	in	ADP
ftr-407	249	19	applying	apply	VERB
ftr-407	249	20	section	section	NOUN
ftr-407	249	21	707(c	707(c	PROPN
ftr-407	249	22	)	)	PUNCT
ftr-407	249	23	.	.	PUNCT
ftr-407	250	1	indeed	indeed	ADV
ftr-407	250	2	,	,	PUNCT
ftr-407	250	3	as25	as25	PROPN
ftr-407	250	4	discussed	discuss	VERB
ftr-407	250	5	below	below	ADV
ftr-407	250	6	,	,	PUNCT
ftr-407	250	7	treasury	treasury	PROPN
ftr-407	250	8	adopted	adopt	VERB
ftr-407	250	9	an	an	DET
ftr-407	250	10	entirely	entirely	ADV
ftr-407	250	11	different	different	ADJ
ftr-407	250	12	standard	standard	NOUN
ftr-407	250	13	in	in	ADP
ftr-407	250	14	regulations	regulation	NOUN
ftr-407	250	15	section	section	NOUN
ftr-407	250	16	1.707	1.707	NUM
ftr-407	250	17	-	-	SYM
ftr-407	250	18	4(a	4(a	NUM
ftr-407	250	19	)	)	PUNCT
ftr-407	250	20	,	,	PUNCT
ftr-407	250	21	which	which	PRON
ftr-407	250	22	was	be	AUX
ftr-407	250	23	promulgated	promulgate	VERB
ftr-407	250	24	some	some	DET
ftr-407	250	25	eight	eight	NUM
ftr-407	250	26	years	year	NOUN
ftr-407	250	27	after	after	ADP
ftr-407	250	28	the	the	DET
ftr-407	250	29	1984	1984	NUM
ftr-407	250	30	congressional	congressional	ADJ
ftr-407	250	31	adoption	adoption	NOUN
ftr-407	250	32	of	of	ADP
ftr-407	250	33	section	section	NOUN
ftr-407	250	34	707(a)(2	707(a)(2	NUM
ftr-407	250	35	)	)	PUNCT
ftr-407	250	36	.	.	PUNCT
ftr-407	251	1	there	there	PRON
ftr-407	251	2	is	be	VERB
ftr-407	251	3	no	no	DET
ftr-407	251	4	suggestion	suggestion	NOUN
ftr-407	251	5	that	that	SCONJ
ftr-407	251	6	regulations	regulation	NOUN
ftr-407	251	7	section	section	VERB
ftr-407	251	8	1.707	1.707	NUM
ftr-407	251	9	-	-	SYM
ftr-407	251	10	4(a	4(a	NUM
ftr-407	251	11	)	)	PUNCT
ftr-407	251	12	is	be	AUX
ftr-407	251	13	invalid	invalid	ADJ
ftr-407	251	14	.	.	PUNCT
ftr-407	252	1	it	it	PRON
ftr-407	252	2	is	be	AUX
ftr-407	252	3	far	far	ADV
ftr-407	252	4	from	from	ADP
ftr-407	252	5	certain	certain	ADJ
ftr-407	252	6	that	that	SCONJ
ftr-407	252	7	the	the	DET
ftr-407	252	8	risk	risk	NOUN
ftr-407	252	9	2006	2006	NUM
ftr-407	252	10	]	]	PUNCT
ftr-407	252	11	is	be	AUX
ftr-407	252	12	the	the	DET
ftr-407	252	13	report	report	NOUN
ftr-407	252	14	of	of	ADP
ftr-407	252	15	lazarus	lazarus	PROPN
ftr-407	252	16	’s	’s	PART
ftr-407	252	17	death	death	NOUN
ftr-407	252	18	premature	premature	VERB
ftr-407	252	19	?	?	PUNCT
ftr-407	253	1	421	421	NUM
ftr-407	253	2	26	26	NUM
ftr-407	253	3	.	.	PUNCT
ftr-407	253	4	regs	regs	PROPN
ftr-407	253	5	.	.	PUNCT
ftr-407	254	1	§	§	PROPN
ftr-407	254	2	1.707	1.707	NUM
ftr-407	254	3	-	-	SYM
ftr-407	254	4	4(a)(1)(i	4(a)(1)(i	NUM
ftr-407	254	5	)	)	PUNCT
ftr-407	254	6	.	.	PUNCT
ftr-407	255	1	standard	standard	PROPN
ftr-407	255	2	will	will	AUX
ftr-407	255	3	ever	ever	ADV
ftr-407	255	4	be	be	AUX
ftr-407	255	5	adopted	adopt	VERB
ftr-407	255	6	,	,	PUNCT
ftr-407	255	7	much	much	ADV
ftr-407	255	8	less	less	ADJ
ftr-407	255	9	that	that	SCONJ
ftr-407	255	10	it	it	PRON
ftr-407	255	11	will	will	AUX
ftr-407	255	12	be	be	AUX
ftr-407	255	13	made	make	VERB
ftr-407	255	14	determinative	determinative	ADJ
ftr-407	255	15	.	.	PUNCT
ftr-407	256	1	there	there	PRON
ftr-407	256	2	is	be	VERB
ftr-407	256	3	no	no	DET
ftr-407	256	4	basis	basis	NOUN
ftr-407	256	5	for	for	ADP
ftr-407	256	6	concluding	conclude	VERB
ftr-407	256	7	that	that	DET
ftr-407	256	8	section	section	NOUN
ftr-407	256	9	707(c	707(c	PROPN
ftr-407	256	10	)	)	PUNCT
ftr-407	256	11	is	be	AUX
ftr-407	256	12	a	a	DET
ftr-407	256	13	nullity	nullity	NOUN
ftr-407	256	14	;	;	PUNCT
ftr-407	256	15	to	to	ADP
ftr-407	256	16	the	the	DET
ftr-407	256	17	contrary	contrary	NOUN
ftr-407	256	18	,	,	PUNCT
ftr-407	256	19	the	the	DET
ftr-407	256	20	application	application	NOUN
ftr-407	256	21	of	of	ADP
ftr-407	256	22	the	the	DET
ftr-407	256	23	1984	1984	NUM
ftr-407	256	24	amendment	amendment	NOUN
ftr-407	256	25	by	by	ADP
ftr-407	256	26	treasury	treasury	PROPN
ftr-407	256	27	demonstrates	demonstrate	VERB
ftr-407	256	28	that	that	SCONJ
ftr-407	256	29	section	section	NOUN
ftr-407	256	30	707(c	707(c	PROPN
ftr-407	256	31	)	)	PUNCT
ftr-407	256	32	continues	continue	VERB
ftr-407	256	33	to	to	PART
ftr-407	256	34	have	have	VERB
ftr-407	256	35	vitality	vitality	NOUN
ftr-407	256	36	.	.	PUNCT
ftr-407	257	1	the	the	DET
ftr-407	257	2	legislative	legislative	ADJ
ftr-407	257	3	history	history	NOUN
ftr-407	257	4	to	to	ADP
ftr-407	257	5	the	the	DET
ftr-407	257	6	1984	1984	NUM
ftr-407	257	7	amendment	amendment	NOUN
ftr-407	257	8	in	in	ADP
ftr-407	257	9	not	not	PART
ftr-407	257	10	the	the	DET
ftr-407	257	11	equivalent	equivalent	NOUN
ftr-407	257	12	of	of	ADP
ftr-407	257	13	the	the	DET
ftr-407	257	14	adoption	adoption	NOUN
ftr-407	257	15	of	of	ADP
ftr-407	257	16	a	a	DET
ftr-407	257	17	statute	statute	NOUN
ftr-407	257	18	.	.	PUNCT
ftr-407	258	1	the	the	DET
ftr-407	258	2	suggestion	suggestion	NOUN
ftr-407	258	3	that	that	SCONJ
ftr-407	258	4	treasury	treasury	NOUN
ftr-407	258	5	adopt	adopt	VERB
ftr-407	258	6	the	the	DET
ftr-407	258	7	six	six	NUM
ftr-407	258	8	factors	factor	NOUN
ftr-407	258	9	described	describe	VERB
ftr-407	258	10	in	in	ADP
ftr-407	258	11	the	the	DET
ftr-407	258	12	senate	senate	PROPN
ftr-407	258	13	finance	finance	PROPN
ftr-407	258	14	committee	committee	PROPN
ftr-407	258	15	’s	’s	PART
ftr-407	258	16	report	report	NOUN
ftr-407	258	17	is	be	AUX
ftr-407	258	18	no	no	PRON
ftr-407	258	19	more	more	ADJ
ftr-407	258	20	than	than	ADP
ftr-407	258	21	an	an	DET
ftr-407	258	22	invitation	invitation	NOUN
ftr-407	258	23	to	to	PART
ftr-407	258	24	treasury	treasury	VERB
ftr-407	258	25	to	to	PART
ftr-407	258	26	adopt	adopt	VERB
ftr-407	258	27	those	those	DET
ftr-407	258	28	standards	standard	NOUN
ftr-407	258	29	.	.	PUNCT
ftr-407	259	1	regulations	regulation	NOUN
ftr-407	259	2	that	that	PRON
ftr-407	259	3	were	be	AUX
ftr-407	259	4	subsequently	subsequently	ADV
ftr-407	259	5	adopted	adopt	VERB
ftr-407	259	6	by	by	ADP
ftr-407	259	7	treasury	treasury	PROPN
ftr-407	259	8	show	show	NOUN
ftr-407	259	9	that	that	SCONJ
ftr-407	259	10	the	the	DET
ftr-407	259	11	invitation	invitation	NOUN
ftr-407	259	12	was	be	AUX
ftr-407	259	13	declined	decline	VERB
ftr-407	259	14	and	and	CCONJ
ftr-407	259	15	that	that	SCONJ
ftr-407	259	16	treasury	treasury	NOUN
ftr-407	259	17	adhered	adhere	VERB
ftr-407	259	18	to	to	ADP
ftr-407	259	19	a	a	DET
ftr-407	259	20	quite	quite	ADV
ftr-407	259	21	different	different	ADJ
ftr-407	259	22	standard	standard	NOUN
ftr-407	259	23	.	.	PUNCT
ftr-407	260	1	regulations	regulation	NOUN
ftr-407	260	2	section	section	VERB
ftr-407	260	3	1.707	1.707	NUM
ftr-407	260	4	-	-	SYM
ftr-407	260	5	4(a	4(a	NUM
ftr-407	260	6	)	)	PUNCT
ftr-407	260	7	,	,	PUNCT
ftr-407	260	8	which	which	PRON
ftr-407	260	9	deals	deal	VERB
ftr-407	260	10	with	with	ADP
ftr-407	260	11	disguised	disguised	ADJ
ftr-407	260	12	sales	sale	NOUN
ftr-407	260	13	of	of	ADP
ftr-407	260	14	property	property	NOUN
ftr-407	260	15	by	by	ADP
ftr-407	260	16	a	a	DET
ftr-407	260	17	partner	partner	NOUN
ftr-407	260	18	to	to	ADP
ftr-407	260	19	a	a	DET
ftr-407	260	20	partnership	partnership	NOUN
ftr-407	260	21	(	(	PUNCT
ftr-407	260	22	i.e.	i.e.	X
ftr-407	260	23	,	,	PUNCT
ftr-407	260	24	with	with	ADP
ftr-407	260	25	section	section	NOUN
ftr-407	260	26	707(a)(2	707(a)(2	NUM
ftr-407	260	27	)	)	PUNCT
ftr-407	260	28	)	)	PUNCT
ftr-407	260	29	,	,	PUNCT
ftr-407	260	30	expressly	expressly	ADV
ftr-407	260	31	states	state	VERB
ftr-407	260	32	that	that	SCONJ
ftr-407	260	33	a	a	DET
ftr-407	260	34	“	"	PUNCT
ftr-407	260	35	guaranteed	guarantee	VERB
ftr-407	260	36	payment	payment	NOUN
ftr-407	260	37	”	"	PUNCT
ftr-407	260	38	to	to	ADP
ftr-407	260	39	a	a	DET
ftr-407	260	40	partner	partner	NOUN
ftr-407	260	41	for	for	ADP
ftr-407	260	42	capital	capital	NOUN
ftr-407	260	43	is	be	AUX
ftr-407	260	44	not	not	PART
ftr-407	260	45	treated	treat	VERB
ftr-407	260	46	as	as	ADP
ftr-407	260	47	part	part	NOUN
ftr-407	260	48	of	of	ADP
ftr-407	260	49	a	a	DET
ftr-407	260	50	sale	sale	NOUN
ftr-407	260	51	of	of	ADP
ftr-407	260	52	property	property	NOUN
ftr-407	260	53	.	.	PUNCT
ftr-407	261	1	the	the	DET
ftr-407	261	2	regulation	regulation	NOUN
ftr-407	261	3	further	further	ADJ
ftr-407	261	4	states	state	NOUN
ftr-407	261	5	,	,	PUNCT
ftr-407	261	6	“	"	PUNCT
ftr-407	261	7	[	[	X
ftr-407	261	8	t]he	t]he	ADJ
ftr-407	261	9	term	term	NOUN
ftr-407	261	10	guaranteed	guarantee	VERB
ftr-407	261	11	payment	payment	NOUN
ftr-407	261	12	for	for	ADP
ftr-407	261	13	capital	capital	NOUN
ftr-407	261	14	means	mean	VERB
ftr-407	261	15	any	any	DET
ftr-407	261	16	payment	payment	NOUN
ftr-407	261	17	to	to	ADP
ftr-407	261	18	a	a	DET
ftr-407	261	19	partner	partner	NOUN
ftr-407	261	20	by	by	ADP
ftr-407	261	21	a	a	DET
ftr-407	261	22	partnership	partnership	NOUN
ftr-407	261	23	that	that	PRON
ftr-407	261	24	is	be	AUX
ftr-407	261	25	determined	determine	VERB
ftr-407	261	26	without	without	ADP
ftr-407	261	27	regard	regard	NOUN
ftr-407	261	28	to	to	ADP
ftr-407	261	29	partnership	partnership	NOUN
ftr-407	261	30	income	income	NOUN
ftr-407	261	31	and	and	CCONJ
ftr-407	261	32	is	be	AUX
ftr-407	261	33	for	for	ADP
ftr-407	261	34	the	the	DET
ftr-407	261	35	use	use	NOUN
ftr-407	261	36	of	of	ADP
ftr-407	261	37	that	that	DET
ftr-407	261	38	partner	partner	NOUN
ftr-407	261	39	’s	’s	PART
ftr-407	261	40	capital	capital	NOUN
ftr-407	261	41	”	"	PUNCT
ftr-407	262	1	[	[	X
ftr-407	262	2	emphasis	emphasis	NOUN
ftr-407	262	3	in	in	ADP
ftr-407	262	4	original	original	ADJ
ftr-407	262	5	]	]	PUNCT
ftr-407	262	6	,	,	PUNCT
ftr-407	262	7	and	and	CCONJ
ftr-407	262	8	the	the	DET
ftr-407	262	9	regulation	regulation	NOUN
ftr-407	262	10	refers	refer	VERB
ftr-407	262	11	specifically	specifically	ADV
ftr-407	262	12	to	to	ADP
ftr-407	262	13	section	section	NOUN
ftr-407	262	14	707(c	707(c	PROPN
ftr-407	262	15	)	)	PUNCT
ftr-407	262	16	.	.	PUNCT
ftr-407	263	1	significantly	significantly	ADV
ftr-407	263	2	,	,	PUNCT
ftr-407	263	3	the	the	DET
ftr-407	263	4	regulation	regulation	NOUN
ftr-407	263	5	makes	make	VERB
ftr-407	263	6	no	no	DET
ftr-407	263	7	mention	mention	NOUN
ftr-407	263	8	of26	of26	PROPN
ftr-407	263	9	entrepreneurial	entrepreneurial	ADJ
ftr-407	263	10	risk	risk	NOUN
ftr-407	263	11	,	,	PUNCT
ftr-407	263	12	or	or	CCONJ
ftr-407	263	13	of	of	ADP
ftr-407	263	14	any	any	PRON
ftr-407	263	15	of	of	ADP
ftr-407	263	16	the	the	DET
ftr-407	263	17	other	other	ADJ
ftr-407	263	18	five	five	NUM
ftr-407	263	19	factors	factor	NOUN
ftr-407	263	20	that	that	PRON
ftr-407	263	21	are	be	AUX
ftr-407	263	22	listed	list	VERB
ftr-407	263	23	in	in	ADP
ftr-407	263	24	the	the	DET
ftr-407	263	25	legislative	legislative	ADJ
ftr-407	263	26	history	history	NOUN
ftr-407	263	27	,	,	PUNCT
ftr-407	263	28	in	in	ADP
ftr-407	263	29	determining	determine	VERB
ftr-407	263	30	whether	whether	SCONJ
ftr-407	263	31	a	a	DET
ftr-407	263	32	payment	payment	NOUN
ftr-407	263	33	constitutes	constitute	VERB
ftr-407	263	34	a	a	DET
ftr-407	263	35	guaranteed	guarantee	VERB
ftr-407	263	36	payment	payment	NOUN
ftr-407	263	37	.	.	PUNCT
ftr-407	264	1	any	any	DET
ftr-407	264	2	doubt	doubt	NOUN
ftr-407	264	3	as	as	ADP
ftr-407	264	4	to	to	ADP
ftr-407	264	5	whether	whether	SCONJ
ftr-407	264	6	treasury	treasury	PROPN
ftr-407	264	7	rejected	reject	VERB
ftr-407	264	8	the	the	DET
ftr-407	264	9	invitation	invitation	NOUN
ftr-407	264	10	contained	contain	VERB
ftr-407	264	11	in	in	ADP
ftr-407	264	12	the	the	DET
ftr-407	264	13	legislative	legislative	ADJ
ftr-407	264	14	history	history	NOUN
ftr-407	264	15	to	to	PART
ftr-407	264	16	adopt	adopt	VERB
ftr-407	264	17	a	a	DET
ftr-407	264	18	risk	risk	NOUN
ftr-407	264	19	standard	standard	NOUN
ftr-407	264	20	is	be	AUX
ftr-407	264	21	laid	lay	VERB
ftr-407	264	22	to	to	PART
ftr-407	264	23	rest	rest	VERB
ftr-407	264	24	by	by	ADP
ftr-407	264	25	the	the	DET
ftr-407	264	26	two	two	NUM
ftr-407	264	27	examples	example	NOUN
ftr-407	264	28	in	in	ADP
ftr-407	264	29	that	that	DET
ftr-407	264	30	regulation	regulation	NOUN
ftr-407	264	31	that	that	PRON
ftr-407	264	32	illustrate	illustrate	VERB
ftr-407	264	33	how	how	SCONJ
ftr-407	264	34	guaranteed	guarantee	VERB
ftr-407	264	35	payments	payment	NOUN
ftr-407	264	36	are	be	AUX
ftr-407	264	37	to	to	PART
ftr-407	264	38	be	be	AUX
ftr-407	264	39	determined	determine	VERB
ftr-407	264	40	.	.	PUNCT
ftr-407	265	1	let	let	VERB
ftr-407	265	2	us	we	PRON
ftr-407	265	3	examine	examine	VERB
ftr-407	265	4	example	example	NOUN
ftr-407	265	5	(	(	PUNCT
ftr-407	265	6	1	1	X
ftr-407	265	7	)	)	PUNCT
ftr-407	265	8	of	of	ADP
ftr-407	265	9	regulations	regulation	NOUN
ftr-407	265	10	section	section	VERB
ftr-407	265	11	1.707	1.707	NUM
ftr-407	265	12	-	-	SYM
ftr-407	265	13	4(a)(4	4(a)(4	NUM
ftr-407	265	14	)	)	PUNCT
ftr-407	265	15	.	.	PUNCT
ftr-407	266	1	in	in	ADP
ftr-407	266	2	that	that	DET
ftr-407	266	3	example	example	NOUN
ftr-407	266	4	,	,	PUNCT
ftr-407	266	5	a	a	DET
ftr-407	266	6	,	,	PUNCT
ftr-407	266	7	a	a	DET
ftr-407	266	8	partner	partner	NOUN
ftr-407	266	9	,	,	PUNCT
ftr-407	266	10	transfers	transfer	VERB
ftr-407	266	11	property	property	NOUN
ftr-407	266	12	with	with	ADP
ftr-407	266	13	a	a	DET
ftr-407	266	14	fair	fair	ADJ
ftr-407	266	15	market	market	NOUN
ftr-407	266	16	value	value	NOUN
ftr-407	266	17	of	of	ADP
ftr-407	266	18	$	$	SYM
ftr-407	266	19	100,000	100,000	NUM
ftr-407	266	20	to	to	PART
ftr-407	266	21	partnership	partnership	VERB
ftr-407	266	22	ab	ab	PROPN
ftr-407	266	23	.	.	PUNCT
ftr-407	267	1	at	at	ADP
ftr-407	267	2	that	that	DET
ftr-407	267	3	time	time	NOUN
ftr-407	267	4	,	,	PUNCT
ftr-407	267	5	“	"	PUNCT
ftr-407	267	6	the	the	DET
ftr-407	267	7	partnership	partnership	NOUN
ftr-407	267	8	agreement	agreement	NOUN
ftr-407	267	9	is	be	AUX
ftr-407	267	10	amended	amend	VERB
ftr-407	267	11	to	to	PART
ftr-407	267	12	provide	provide	VERB
ftr-407	267	13	that	that	SCONJ
ftr-407	267	14	a	a	PRON
ftr-407	267	15	is	be	AUX
ftr-407	267	16	to	to	PART
ftr-407	267	17	receive	receive	VERB
ftr-407	267	18	a	a	DET
ftr-407	267	19	guaranteed	guarantee	VERB
ftr-407	267	20	payment	payment	NOUN
ftr-407	267	21	for	for	ADP
ftr-407	267	22	the	the	DET
ftr-407	267	23	use	use	NOUN
ftr-407	267	24	of	of	ADP
ftr-407	267	25	[	[	X
ftr-407	267	26	his	his	PRON
ftr-407	267	27	]	]	X
ftr-407	267	28	capital	capital	NOUN
ftr-407	267	29	of	of	ADP
ftr-407	267	30	10	10	NUM
ftr-407	267	31	%	%	NOUN
ftr-407	267	32	(	(	PUNCT
ftr-407	267	33	compounded	compound	VERB
ftr-407	267	34	annually	annually	ADV
ftr-407	267	35	)	)	PUNCT
ftr-407	267	36	of	of	ADP
ftr-407	267	37	the	the	DET
ftr-407	267	38	fair	fair	ADJ
ftr-407	267	39	market	market	NOUN
ftr-407	267	40	value	value	NOUN
ftr-407	267	41	of	of	ADP
ftr-407	267	42	the	the	DET
ftr-407	267	43	transferred	transfer	VERB
ftr-407	267	44	property	property	NOUN
ftr-407	267	45	in	in	ADP
ftr-407	267	46	each	each	PRON
ftr-407	267	47	of	of	ADP
ftr-407	267	48	the	the	DET
ftr-407	267	49	three	three	NUM
ftr-407	267	50	years	year	NOUN
ftr-407	267	51	following	follow	VERB
ftr-407	267	52	the	the	DET
ftr-407	267	53	transfer	transfer	NOUN
ftr-407	267	54	.	.	PUNCT
ftr-407	267	55	”	"	PUNCT
ftr-407	268	1	partnership	partnership	NOUN
ftr-407	268	2	net	net	ADJ
ftr-407	268	3	income	income	NOUN
ftr-407	268	4	and	and	CCONJ
ftr-407	268	5	loss	loss	NOUN
ftr-407	268	6	and	and	CCONJ
ftr-407	268	7	cash	cash	NOUN
ftr-407	268	8	flow	flow	NOUN
ftr-407	268	9	will	will	AUX
ftr-407	268	10	be	be	AUX
ftr-407	268	11	allocated	allocate	VERB
ftr-407	268	12	and	and	CCONJ
ftr-407	268	13	distributed	distribute	VERB
ftr-407	268	14	equally	equally	ADV
ftr-407	268	15	between	between	ADP
ftr-407	268	16	a	a	PRON
ftr-407	268	17	and	and	CCONJ
ftr-407	268	18	b.	b.	NOUN
ftr-407	268	19	if	if	SCONJ
ftr-407	268	20	the	the	DET
ftr-407	268	21	payment	payment	NOUN
ftr-407	268	22	qualified	qualified	ADJ
ftr-407	268	23	as	as	ADP
ftr-407	268	24	a	a	DET
ftr-407	268	25	guaranteed	guarantee	VERB
ftr-407	268	26	payment	payment	NOUN
ftr-407	268	27	under	under	ADP
ftr-407	268	28	section	section	NOUN
ftr-407	268	29	707(c	707(c	PROPN
ftr-407	268	30	)	)	PUNCT
ftr-407	268	31	,	,	PUNCT
ftr-407	268	32	the	the	DET
ftr-407	268	33	deduction	deduction	NOUN
ftr-407	268	34	the	the	DET
ftr-407	268	35	partnership	partnership	NOUN
ftr-407	268	36	obtained	obtain	VERB
ftr-407	268	37	thereby	thereby	ADV
ftr-407	268	38	would	would	AUX
ftr-407	268	39	be	be	AUX
ftr-407	268	40	allocated	allocate	VERB
ftr-407	268	41	equally	equally	ADV
ftr-407	268	42	between	between	ADP
ftr-407	268	43	the	the	DET
ftr-407	268	44	two	two	NUM
ftr-407	268	45	partners	partner	NOUN
ftr-407	268	46	(	(	PUNCT
ftr-407	268	47	that	that	PRON
ftr-407	268	48	is	is	ADV
ftr-407	268	49	,	,	PUNCT
ftr-407	268	50	in	in	ADP
ftr-407	268	51	the	the	DET
ftr-407	268	52	same	same	ADJ
ftr-407	268	53	manner	manner	NOUN
ftr-407	268	54	as	as	SCONJ
ftr-407	268	55	other	other	ADJ
ftr-407	268	56	partnership	partnership	NOUN
ftr-407	268	57	items	item	NOUN
ftr-407	268	58	are	be	AUX
ftr-407	268	59	allocated	allocate	VERB
ftr-407	268	60	)	)	PUNCT
ftr-407	268	61	.	.	PUNCT
ftr-407	269	1	the	the	DET
ftr-407	269	2	amount	amount	NOUN
ftr-407	269	3	payable	payable	ADJ
ftr-407	269	4	to	to	ADP
ftr-407	269	5	a	a	PRON
ftr-407	269	6	for	for	ADP
ftr-407	269	7	the	the	DET
ftr-407	269	8	use	use	NOUN
ftr-407	269	9	of	of	ADP
ftr-407	269	10	his	his	PRON
ftr-407	269	11	capital	capital	NOUN
ftr-407	269	12	for	for	ADP
ftr-407	269	13	the	the	DET
ftr-407	269	14	three	three	NUM
ftr-407	269	15	-	-	PUNCT
ftr-407	269	16	year	year	NOUN
ftr-407	269	17	period	period	NOUN
ftr-407	269	18	was	be	AUX
ftr-407	269	19	found	find	VERB
ftr-407	269	20	to	to	PART
ftr-407	269	21	be	be	AUX
ftr-407	269	22	reasonable	reasonable	ADJ
ftr-407	269	23	.	.	PUNCT
ftr-407	270	1	the	the	DET
ftr-407	270	2	regulation	regulation	NOUN
ftr-407	270	3	concludes	conclude	VERB
ftr-407	270	4	that	that	SCONJ
ftr-407	270	5	the	the	DET
ftr-407	270	6	payments	payment	NOUN
ftr-407	270	7	to	to	ADP
ftr-407	270	8	a	a	PRON
ftr-407	270	9	over	over	ADP
ftr-407	270	10	the	the	DET
ftr-407	270	11	three	three	NUM
ftr-407	270	12	year	year	NOUN
ftr-407	270	13	period	period	NOUN
ftr-407	270	14	are	be	AUX
ftr-407	270	15	guaranteed	guarantee	VERB
ftr-407	270	16	payments	payment	NOUN
ftr-407	270	17	for	for	ADP
ftr-407	270	18	the	the	DET
ftr-407	270	19	use	use	NOUN
ftr-407	270	20	of	of	ADP
ftr-407	270	21	capital	capital	NOUN
ftr-407	270	22	.	.	PUNCT
ftr-407	271	1	it	it	PRON
ftr-407	271	2	is	be	AUX
ftr-407	271	3	noteworthy	noteworthy	ADJ
ftr-407	271	4	that	that	SCONJ
ftr-407	271	5	there	there	PRON
ftr-407	271	6	is	be	VERB
ftr-407	271	7	no	no	DET
ftr-407	271	8	mention	mention	NOUN
ftr-407	271	9	in	in	ADP
ftr-407	271	10	example	example	NOUN
ftr-407	271	11	1	1	NUM
ftr-407	271	12	of	of	ADP
ftr-407	271	13	any	any	DET
ftr-407	271	14	facts	fact	NOUN
ftr-407	271	15	suggesting	suggest	VERB
ftr-407	271	16	that	that	SCONJ
ftr-407	271	17	there	there	PRON
ftr-407	271	18	was	be	VERB
ftr-407	271	19	a	a	DET
ftr-407	271	20	significant	significant	ADJ
ftr-407	271	21	risk	risk	NOUN
ftr-407	271	22	as	as	ADP
ftr-407	271	23	to	to	ADP
ftr-407	271	24	whether	whether	SCONJ
ftr-407	271	25	the	the	DET
ftr-407	271	26	partnership	partnership	NOUN
ftr-407	271	27	would	would	AUX
ftr-407	271	28	be	be	AUX
ftr-407	271	29	able	able	ADJ
ftr-407	271	30	to	to	PART
ftr-407	271	31	make	make	VERB
ftr-407	271	32	the	the	DET
ftr-407	271	33	payments	payment	NOUN
ftr-407	271	34	when	when	SCONJ
ftr-407	271	35	they	they	PRON
ftr-407	271	36	are	be	AUX
ftr-407	271	37	due	due	ADJ
ftr-407	271	38	.	.	PUNCT
ftr-407	272	1	to	to	ADP
ftr-407	272	2	the	the	DET
ftr-407	272	3	contrary	contrary	NOUN
ftr-407	272	4	,	,	PUNCT
ftr-407	272	5	the	the	DET
ftr-407	272	6	facts	fact	NOUN
ftr-407	272	7	suggest	suggest	VERB
ftr-407	272	8	that	that	SCONJ
ftr-407	272	9	there	there	PRON
ftr-407	272	10	was	be	VERB
ftr-407	272	11	no	no	DET
ftr-407	272	12	significant	significant	ADJ
ftr-407	272	13	risk	risk	NOUN
ftr-407	272	14	of	of	ADP
ftr-407	272	15	nonpayment	nonpayment	NOUN
ftr-407	272	16	and	and	CCONJ
ftr-407	272	17	that	that	SCONJ
ftr-407	272	18	the	the	DET
ftr-407	272	19	certainty	certainty	NOUN
ftr-407	272	20	of	of	ADP
ftr-407	272	21	payment	payment	NOUN
ftr-407	272	22	did	do	AUX
ftr-407	272	23	not	not	PART
ftr-407	272	24	prevent	prevent	VERB
ftr-407	272	25	them	they	PRON
ftr-407	272	26	from	from	ADP
ftr-407	272	27	being	be	AUX
ftr-407	272	28	characterized	characterize	VERB
ftr-407	272	29	as	as	ADP
ftr-407	272	30	guaranteed	guarantee	VERB
ftr-407	272	31	payments	payment	NOUN
ftr-407	272	32	.	.	PUNCT
ftr-407	273	1	this	this	DET
ftr-407	273	2	regulation	regulation	NOUN
ftr-407	273	3	demonstrates	demonstrate	VERB
ftr-407	273	4	that	that	SCONJ
ftr-407	273	5	treasury	treasury	PROPN
ftr-407	273	6	has	have	AUX
ftr-407	273	7	not	not	PART
ftr-407	273	8	422	422	NUM
ftr-407	273	9	florida	florida	PROPN
ftr-407	273	10	tax	tax	NOUN
ftr-407	273	11	review	review	NOUN
ftr-407	273	12	vol.7:6	vol.7:6	X
ftr-407	273	13	27.while	27.while	NUM
ftr-407	274	1	example	example	NOUN
ftr-407	274	2	(	(	PUNCT
ftr-407	274	3	2	2	NUM
ftr-407	274	4	)	)	PUNCT
ftr-407	274	5	of	of	ADP
ftr-407	274	6	that	that	DET
ftr-407	274	7	regs	reg	NOUN
ftr-407	274	8	.	.	PUNCT
ftr-407	275	1	§	§	PROPN
ftr-407	275	2	1.704	1.704	NUM
ftr-407	275	3	-	-	NUM
ftr-407	275	4	4(a)(4	4(a)(4	NUM
ftr-407	275	5	)	)	PUNCT
ftr-407	275	6	found	find	VERB
ftr-407	275	7	that	that	SCONJ
ftr-407	275	8	payments	payment	NOUN
ftr-407	275	9	of	of	ADP
ftr-407	275	10	a	a	DET
ftr-407	275	11	specified	specify	VERB
ftr-407	275	12	amount	amount	NOUN
ftr-407	275	13	from	from	ADP
ftr-407	275	14	a	a	DET
ftr-407	275	15	newly	newly	ADV
ftr-407	275	16	formed	form	VERB
ftr-407	275	17	two	two	NUM
ftr-407	275	18	-	-	PUNCT
ftr-407	275	19	person	person	NOUN
ftr-407	275	20	partnership	partnership	NOUN
ftr-407	275	21	were	be	AUX
ftr-407	275	22	not	not	PART
ftr-407	275	23	guaranteed	guarantee	VERB
ftr-407	275	24	payments	payment	NOUN
ftr-407	275	25	,	,	PUNCT
ftr-407	275	26	in	in	ADP
ftr-407	275	27	reaching	reach	VERB
ftr-407	275	28	that	that	DET
ftr-407	275	29	conclusion	conclusion	NOUN
ftr-407	275	30	,	,	PUNCT
ftr-407	275	31	the	the	DET
ftr-407	275	32	regulation	regulation	NOUN
ftr-407	275	33	did	do	AUX
ftr-407	275	34	not	not	PART
ftr-407	275	35	rely	rely	VERB
ftr-407	275	36	on	on	ADP
ftr-407	275	37	(	(	PUNCT
ftr-407	275	38	or	or	CCONJ
ftr-407	275	39	refer	refer	VERB
ftr-407	275	40	to	to	ADP
ftr-407	275	41	)	)	PUNCT
ftr-407	275	42	the	the	DET
ftr-407	275	43	absence	absence	NOUN
ftr-407	275	44	of	of	ADP
ftr-407	275	45	risk	risk	NOUN
ftr-407	275	46	factor	factor	NOUN
ftr-407	275	47	or	or	CCONJ
ftr-407	275	48	to	to	ADP
ftr-407	275	49	any	any	PRON
ftr-407	275	50	of	of	ADP
ftr-407	275	51	the	the	DET
ftr-407	275	52	other	other	ADJ
ftr-407	275	53	five	five	NUM
ftr-407	275	54	factors	factor	NOUN
ftr-407	275	55	listed	list	VERB
ftr-407	275	56	in	in	ADP
ftr-407	275	57	the	the	DET
ftr-407	275	58	legislative	legislative	ADJ
ftr-407	275	59	history	history	NOUN
ftr-407	275	60	to	to	ADP
ftr-407	275	61	the	the	DET
ftr-407	275	62	1984	1984	NUM
ftr-407	275	63	act	act	NOUN
ftr-407	275	64	.	.	PUNCT
ftr-407	276	1	under	under	ADP
ftr-407	276	2	the	the	DET
ftr-407	276	3	terms	term	NOUN
ftr-407	276	4	of	of	ADP
ftr-407	276	5	the	the	DET
ftr-407	276	6	partnership	partnership	NOUN
ftr-407	276	7	agreement	agreement	NOUN
ftr-407	276	8	,	,	PUNCT
ftr-407	276	9	the	the	DET
ftr-407	276	10	payments	payment	NOUN
ftr-407	276	11	in	in	ADP
ftr-407	276	12	question	question	NOUN
ftr-407	276	13	were	be	AUX
ftr-407	276	14	borne	bear	VERB
ftr-407	276	15	entirely	entirely	ADV
ftr-407	276	16	by	by	ADP
ftr-407	276	17	the	the	DET
ftr-407	276	18	partner	partner	NOUN
ftr-407	276	19	who	who	PRON
ftr-407	276	20	was	be	AUX
ftr-407	276	21	not	not	PART
ftr-407	276	22	the	the	DET
ftr-407	276	23	distributee	distributee	NOUN
ftr-407	276	24	(	(	PUNCT
ftr-407	276	25	i.e.	i.e.	X
ftr-407	276	26	,	,	PUNCT
ftr-407	276	27	the	the	DET
ftr-407	276	28	non	non	ADJ
ftr-407	276	29	-	-	ADJ
ftr-407	276	30	distributee	distributee	ADJ
ftr-407	276	31	partner	partner	NOUN
ftr-407	276	32	)	)	PUNCT
ftr-407	276	33	.	.	PUNCT
ftr-407	277	1	treasury	treasury	PROPN
ftr-407	277	2	determined	determine	VERB
ftr-407	277	3	that	that	SCONJ
ftr-407	277	4	the	the	DET
ftr-407	277	5	substance	substance	NOUN
ftr-407	277	6	of	of	ADP
ftr-407	277	7	the	the	DET
ftr-407	277	8	transaction	transaction	NOUN
ftr-407	277	9	was	be	AUX
ftr-407	277	10	identical	identical	ADJ
ftr-407	277	11	to	to	ADP
ftr-407	277	12	a	a	DET
ftr-407	277	13	prepartnership	prepartnership	NOUN
ftr-407	277	14	sale	sale	NOUN
ftr-407	277	15	by	by	ADP
ftr-407	277	16	the	the	DET
ftr-407	277	17	distributee	distributee	NOUN
ftr-407	277	18	partner	partner	NOUN
ftr-407	277	19	of	of	ADP
ftr-407	277	20	a	a	DET
ftr-407	277	21	portion	portion	NOUN
ftr-407	277	22	of	of	ADP
ftr-407	277	23	his	his	PRON
ftr-407	277	24	property	property	NOUN
ftr-407	277	25	to	to	ADP
ftr-407	277	26	the	the	DET
ftr-407	277	27	nondistributee	nondistributee	PROPN
ftr-407	277	28	partner	partner	NOUN
ftr-407	277	29	,	,	PUNCT
ftr-407	277	30	followed	follow	VERB
ftr-407	277	31	by	by	ADP
ftr-407	277	32	a	a	DET
ftr-407	277	33	contribution	contribution	NOUN
ftr-407	277	34	of	of	ADP
ftr-407	277	35	the	the	DET
ftr-407	277	36	properties	property	NOUN
ftr-407	277	37	by	by	ADP
ftr-407	277	38	both	both	DET
ftr-407	277	39	parties	party	NOUN
ftr-407	277	40	to	to	ADP
ftr-407	277	41	the	the	DET
ftr-407	277	42	newly	newly	ADV
ftr-407	277	43	formed	form	VERB
ftr-407	277	44	partnership	partnership	NOUN
ftr-407	277	45	.	.	PUNCT
ftr-407	278	1	the	the	DET
ftr-407	278	2	specified	specify	VERB
ftr-407	278	3	payments	payment	NOUN
ftr-407	278	4	to	to	ADP
ftr-407	278	5	the	the	DET
ftr-407	278	6	distributee	distributee	NOUN
ftr-407	278	7	partner	partner	NOUN
ftr-407	278	8	were	be	AUX
ftr-407	278	9	deemed	deem	VERB
ftr-407	278	10	to	to	PART
ftr-407	278	11	have	have	AUX
ftr-407	278	12	been	be	AUX
ftr-407	278	13	made	make	VERB
ftr-407	278	14	by	by	ADP
ftr-407	278	15	the	the	DET
ftr-407	278	16	non	non	ADJ
ftr-407	278	17	-	-	ADJ
ftr-407	278	18	distributee	distributee	ADJ
ftr-407	278	19	partner	partner	NOUN
ftr-407	278	20	utilizing	utilize	VERB
ftr-407	278	21	the	the	DET
ftr-407	278	22	partnership	partnership	NOUN
ftr-407	278	23	as	as	ADP
ftr-407	278	24	a	a	DET
ftr-407	278	25	conduit	conduit	NOUN
ftr-407	278	26	to	to	PART
ftr-407	278	27	make	make	VERB
ftr-407	278	28	the	the	DET
ftr-407	278	29	payments	payment	NOUN
ftr-407	278	30	.	.	PUNCT
ftr-407	279	1	see	see	VERB
ftr-407	279	2	regs	reg	NOUN
ftr-407	279	3	.	.	PUNCT
ftr-407	280	1	§	§	PROPN
ftr-407	280	2	1.707	1.707	NUM
ftr-407	280	3	-	-	SYM
ftr-407	280	4	4(a)(4	4(a)(4	NUM
ftr-407	280	5	)	)	PUNCT
ftr-407	280	6	,	,	PUNCT
ftr-407	280	7	ex	ex	X
ftr-407	280	8	.	.	X
ftr-407	280	9	(	(	PUNCT
ftr-407	280	10	2)(iv	2)(iv	NUM
ftr-407	280	11	)	)	PUNCT
ftr-407	280	12	.	.	PUNCT
ftr-407	281	1	28	28	NUM
ftr-407	281	2	.	.	PUNCT
ftr-407	282	1	lazarus	lazarus	PROPN
ftr-407	282	2	effect	effect	PROPN
ftr-407	282	3	,	,	PUNCT
ftr-407	282	4	supra	supra	PROPN
ftr-407	282	5	note	note	NOUN
ftr-407	282	6	2	2	NUM
ftr-407	282	7	,	,	PUNCT
ftr-407	282	8	at	at	ADP
ftr-407	282	9	n.	n.	NOUN
ftr-407	282	10	39	39	NUM
ftr-407	282	11	.	.	PUNCT
ftr-407	283	1	29	29	NUM
ftr-407	283	2	.	.	PUNCT
ftr-407	284	1	i	i	PRON
ftr-407	284	2	d.	d.	PROPN
ftr-407	284	3	accepted	accept	VERB
ftr-407	284	4	the	the	DET
ftr-407	284	5	invitation	invitation	NOUN
ftr-407	284	6	to	to	PART
ftr-407	284	7	adopt	adopt	VERB
ftr-407	284	8	risk	risk	NOUN
ftr-407	284	9	and	and	CCONJ
ftr-407	284	10	the	the	DET
ftr-407	284	11	other	other	ADJ
ftr-407	284	12	five	five	NUM
ftr-407	284	13	factors	factor	NOUN
ftr-407	284	14	for	for	ADP
ftr-407	284	15	purposes	purpose	NOUN
ftr-407	284	16	of	of	ADP
ftr-407	284	17	applying	apply	VERB
ftr-407	284	18	section	section	NOUN
ftr-407	284	19	707(c	707(c	PROPN
ftr-407	284	20	)	)	PUNCT
ftr-407	284	21	.	.	PUNCT
ftr-407	285	1	27	27	NUM
ftr-407	285	2	in	in	ADP
ftr-407	285	3	their	their	PRON
ftr-407	285	4	lazarus	lazarus	PROPN
ftr-407	285	5	effect	effect	PROPN
ftr-407	285	6	article	article	PROPN
ftr-407	285	7	,	,	PUNCT
ftr-407	285	8	cameron	cameron	PROPN
ftr-407	285	9	and	and	CCONJ
ftr-407	285	10	postlewaite	postlewaite	NOUN
ftr-407	285	11	concede	concede	VERB
ftr-407	285	12	that	that	SCONJ
ftr-407	285	13	,	,	PUNCT
ftr-407	285	14	in	in	ADP
ftr-407	285	15	regulations	regulation	NOUN
ftr-407	285	16	section	section	NOUN
ftr-407	285	17	1.707	1.707	NUM
ftr-407	285	18	-	-	SYM
ftr-407	285	19	4	4	NUM
ftr-407	285	20	,	,	PUNCT
ftr-407	285	21	treasury	treasury	PROPN
ftr-407	285	22	did	do	AUX
ftr-407	285	23	not	not	PART
ftr-407	285	24	utilize	utilize	VERB
ftr-407	285	25	the	the	DET
ftr-407	285	26	standards	standard	NOUN
ftr-407	285	27	for	for	ADP
ftr-407	285	28	determining	determine	VERB
ftr-407	285	29	capacity	capacity	NOUN
ftr-407	285	30	that	that	PRON
ftr-407	285	31	were	be	AUX
ftr-407	285	32	suggested	suggest	VERB
ftr-407	285	33	in	in	ADP
ftr-407	285	34	the	the	DET
ftr-407	285	35	legislative	legislative	ADJ
ftr-407	285	36	history	history	NOUN
ftr-407	285	37	to	to	ADP
ftr-407	285	38	the	the	DET
ftr-407	285	39	1984	1984	NUM
ftr-407	285	40	act	act	NOUN
ftr-407	285	41	.	.	PUNCT
ftr-407	286	1	surprisingly	surprisingly	ADV
ftr-407	286	2	,	,	PUNCT
ftr-407	286	3	they	they	PRON
ftr-407	286	4	treat	treat	VERB
ftr-407	286	5	that	that	DET
ftr-407	286	6	evidence	evidence	NOUN
ftr-407	286	7	of	of	ADP
ftr-407	286	8	this	this	DET
ftr-407	286	9	decision	decision	NOUN
ftr-407	286	10	not	not	PART
ftr-407	286	11	to	to	PART
ftr-407	286	12	accept	accept	VERB
ftr-407	286	13	the28	the28	PROPN
ftr-407	286	14	invitation	invitation	NOUN
ftr-407	286	15	to	to	PART
ftr-407	286	16	adopt	adopt	VERB
ftr-407	286	17	the	the	DET
ftr-407	286	18	new	new	ADJ
ftr-407	286	19	criteria	criterion	NOUN
ftr-407	286	20	for	for	ADP
ftr-407	286	21	determining	determine	VERB
ftr-407	286	22	partner	partner	NOUN
ftr-407	286	23	capacity	capacity	NOUN
ftr-407	286	24	as	as	ADP
ftr-407	286	25	“	"	PUNCT
ftr-407	286	26	virtually	virtually	ADV
ftr-407	286	27	meaningless	meaningless	ADJ
ftr-407	286	28	”	"	PUNCT
ftr-407	286	29	because	because	SCONJ
ftr-407	286	30	the	the	DET
ftr-407	286	31	payments	payment	NOUN
ftr-407	286	32	made	make	VERB
ftr-407	286	33	in	in	ADP
ftr-407	286	34	the	the	DET
ftr-407	286	35	regulatory	regulatory	ADJ
ftr-407	286	36	examples	example	NOUN
ftr-407	286	37	were	be	AUX
ftr-407	286	38	made	make	VERB
ftr-407	286	39	in	in	ADP
ftr-407	286	40	cash	cash	NOUN
ftr-407	286	41	.	.	PUNCT
ftr-407	287	1	because	because	SCONJ
ftr-407	287	2	the	the	DET
ftr-407	287	3	regulation	regulation	NOUN
ftr-407	287	4	did	do	AUX
ftr-407	287	5	not	not	PART
ftr-407	287	6	have	have	VERB
ftr-407	287	7	to	to	PART
ftr-407	287	8	deal	deal	VERB
ftr-407	287	9	with	with	ADP
ftr-407	287	10	the	the	DET
ftr-407	287	11	added	add	VERB
ftr-407	287	12	complexity29	complexity29	NOUN
ftr-407	287	13	of	of	ADP
ftr-407	287	14	a	a	DET
ftr-407	287	15	payment	payment	NOUN
ftr-407	287	16	made	make	VERB
ftr-407	287	17	in	in	ADP
ftr-407	287	18	kind	kind	NOUN
ftr-407	287	19	,	,	PUNCT
ftr-407	287	20	they	they	PRON
ftr-407	287	21	conclude	conclude	VERB
ftr-407	287	22	that	that	SCONJ
ftr-407	287	23	the	the	DET
ftr-407	287	24	regulation	regulation	NOUN
ftr-407	287	25	is	be	AUX
ftr-407	287	26	of	of	ADP
ftr-407	287	27	no	no	DET
ftr-407	287	28	consequence	consequence	NOUN
ftr-407	287	29	in	in	ADP
ftr-407	287	30	determining	determine	VERB
ftr-407	287	31	whether	whether	SCONJ
ftr-407	287	32	the	the	DET
ftr-407	287	33	adoption	adoption	NOUN
ftr-407	287	34	of	of	ADP
ftr-407	287	35	section	section	NOUN
ftr-407	287	36	707(a)(2	707(a)(2	NUM
ftr-407	287	37	)	)	PUNCT
ftr-407	287	38	has	have	AUX
ftr-407	287	39	changed	change	VERB
ftr-407	287	40	the	the	DET
ftr-407	287	41	standards	standard	NOUN
ftr-407	287	42	for	for	ADP
ftr-407	287	43	determining	determine	VERB
ftr-407	287	44	partnership	partnership	NOUN
ftr-407	287	45	capacity	capacity	NOUN
ftr-407	287	46	.	.	PUNCT
ftr-407	288	1	surely	surely	ADV
ftr-407	288	2	,	,	PUNCT
ftr-407	288	3	that	that	PRON
ftr-407	288	4	can	can	AUX
ftr-407	288	5	not	not	PART
ftr-407	288	6	be	be	AUX
ftr-407	288	7	so	so	ADV
ftr-407	288	8	.	.	PUNCT
ftr-407	289	1	the	the	DET
ftr-407	289	2	test	test	NOUN
ftr-407	289	3	of	of	ADP
ftr-407	289	4	partnership	partnership	NOUN
ftr-407	289	5	capacity	capacity	NOUN
ftr-407	289	6	is	be	AUX
ftr-407	289	7	the	the	DET
ftr-407	289	8	same	same	ADJ
ftr-407	289	9	for	for	ADP
ftr-407	289	10	payments	payment	NOUN
ftr-407	289	11	made	make	VERB
ftr-407	289	12	in	in	ADP
ftr-407	289	13	kind	kind	NOUN
ftr-407	289	14	as	as	SCONJ
ftr-407	289	15	it	it	PRON
ftr-407	289	16	is	be	AUX
ftr-407	289	17	for	for	ADP
ftr-407	289	18	payments	payment	NOUN
ftr-407	289	19	made	make	VERB
ftr-407	289	20	in	in	ADP
ftr-407	289	21	cash	cash	NOUN
ftr-407	289	22	.	.	PUNCT
ftr-407	290	1	cameron	cameron	PROPN
ftr-407	290	2	and	and	CCONJ
ftr-407	290	3	postlewaite	postlewaite	NOUN
ftr-407	290	4	’s	’s	PART
ftr-407	290	5	contention	contention	NOUN
ftr-407	290	6	that	that	SCONJ
ftr-407	290	7	section	section	NOUN
ftr-407	290	8	707(c	707(c	PROPN
ftr-407	290	9	)	)	PUNCT
ftr-407	290	10	was	be	AUX
ftr-407	290	11	rendered	render	VERB
ftr-407	290	12	a	a	DET
ftr-407	290	13	nullity	nullity	NOUN
ftr-407	290	14	by	by	ADP
ftr-407	290	15	the	the	DET
ftr-407	290	16	1984	1984	NUM
ftr-407	290	17	amendment	amendment	NOUN
ftr-407	290	18	is	be	AUX
ftr-407	290	19	not	not	PART
ftr-407	290	20	limited	limit	VERB
ftr-407	290	21	to	to	ADP
ftr-407	290	22	payments	payment	NOUN
ftr-407	290	23	made	make	VERB
ftr-407	290	24	in	in	ADP
ftr-407	290	25	kind	kind	NOUN
ftr-407	290	26	.	.	PUNCT
ftr-407	291	1	indeed	indeed	ADV
ftr-407	291	2	,	,	PUNCT
ftr-407	291	3	when	when	SCONJ
ftr-407	291	4	they	they	PRON
ftr-407	291	5	wrote	write	VERB
ftr-407	291	6	their	their	PRON
ftr-407	291	7	twisting	twisting	NOUN
ftr-407	291	8	slowly	slowly	ADV
ftr-407	291	9	article	article	NOUN
ftr-407	291	10	18	18	NUM
ftr-407	291	11	years	year	NOUN
ftr-407	291	12	ago	ago	ADV
ftr-407	291	13	,	,	PUNCT
ftr-407	291	14	which	which	PRON
ftr-407	291	15	is	be	AUX
ftr-407	291	16	when	when	SCONJ
ftr-407	291	17	they	they	PRON
ftr-407	291	18	first	first	ADV
ftr-407	291	19	articulated	articulate	VERB
ftr-407	291	20	their	their	PRON
ftr-407	291	21	contention	contention	NOUN
ftr-407	291	22	that	that	SCONJ
ftr-407	291	23	section	section	NOUN
ftr-407	291	24	707(c	707(c	PROPN
ftr-407	291	25	)	)	PUNCT
ftr-407	291	26	was	be	AUX
ftr-407	291	27	impliedly	impliedly	ADV
ftr-407	291	28	repealed	repeal	VERB
ftr-407	291	29	,	,	PUNCT
ftr-407	291	30	they	they	PRON
ftr-407	291	31	did	do	AUX
ftr-407	291	32	not	not	PART
ftr-407	291	33	even	even	ADV
ftr-407	291	34	consider	consider	VERB
ftr-407	291	35	payments	payment	NOUN
ftr-407	291	36	made	make	VERB
ftr-407	291	37	in	in	ADP
ftr-407	291	38	kind	kind	NOUN
ftr-407	291	39	.	.	PUNCT
ftr-407	292	1	the	the	DET
ftr-407	292	2	fact	fact	NOUN
ftr-407	292	3	that	that	SCONJ
ftr-407	292	4	treasury	treasury	PROPN
ftr-407	292	5	declined	decline	VERB
ftr-407	292	6	to	to	PART
ftr-407	292	7	adopt	adopt	VERB
ftr-407	292	8	the	the	DET
ftr-407	292	9	criteria	criterion	NOUN
ftr-407	292	10	enunciated	enunciate	VERB
ftr-407	292	11	in	in	ADP
ftr-407	292	12	the	the	DET
ftr-407	292	13	1984	1984	NUM
ftr-407	292	14	legislative	legislative	ADJ
ftr-407	292	15	history	history	NOUN
ftr-407	292	16	and	and	CCONJ
ftr-407	292	17	set	set	VERB
ftr-407	292	18	forth	forth	ADV
ftr-407	292	19	an	an	DET
ftr-407	292	20	example	example	NOUN
ftr-407	292	21	in	in	ADP
ftr-407	292	22	which	which	PRON
ftr-407	292	23	a	a	DET
ftr-407	292	24	provision	provision	NOUN
ftr-407	292	25	for	for	ADP
ftr-407	292	26	a	a	DET
ftr-407	292	27	payment	payment	NOUN
ftr-407	292	28	with	with	ADP
ftr-407	292	29	no	no	DET
ftr-407	292	30	significant	significant	ADJ
ftr-407	292	31	risk	risk	NOUN
ftr-407	292	32	factor	factor	NOUN
ftr-407	292	33	was	be	AUX
ftr-407	292	34	characterized	characterize	VERB
ftr-407	292	35	by	by	ADP
ftr-407	292	36	treasury	treasury	PROPN
ftr-407	292	37	as	as	SCONJ
ftr-407	292	38	a	a	DET
ftr-407	292	39	guaranteed	guarantee	VERB
ftr-407	292	40	payment	payment	NOUN
ftr-407	292	41	is	be	AUX
ftr-407	292	42	of	of	ADP
ftr-407	292	43	great	great	ADJ
ftr-407	292	44	significance	significance	NOUN
ftr-407	292	45	;	;	PUNCT
ftr-407	292	46	it	it	PRON
ftr-407	292	47	demonstrates	demonstrate	VERB
ftr-407	292	48	that	that	SCONJ
ftr-407	292	49	not	not	PART
ftr-407	292	50	only	only	ADV
ftr-407	292	51	has	have	AUX
ftr-407	292	52	treasury	treasury	PROPN
ftr-407	292	53	declined	decline	VERB
ftr-407	292	54	the	the	DET
ftr-407	292	55	invitation	invitation	NOUN
ftr-407	292	56	to	to	PART
ftr-407	292	57	change	change	VERB
ftr-407	292	58	its	its	PRON
ftr-407	292	59	criteria	criterion	NOUN
ftr-407	292	60	for	for	ADP
ftr-407	292	61	determining	determine	VERB
ftr-407	292	62	partner	partner	NOUN
ftr-407	292	63	capacity	capacity	NOUN
ftr-407	292	64	,	,	PUNCT
ftr-407	292	65	it	it	PRON
ftr-407	292	66	has	have	AUX
ftr-407	292	67	effectively	effectively	ADV
ftr-407	292	68	repudiated	repudiate	VERB
ftr-407	292	69	the	the	DET
ftr-407	292	70	absence	absence	NOUN
ftr-407	292	71	of	of	ADP
ftr-407	292	72	risk	risk	NOUN
ftr-407	292	73	factor	factor	NOUN
ftr-407	292	74	by	by	ADP
ftr-407	292	75	characterizing	characterize	VERB
ftr-407	292	76	as	as	ADP
ftr-407	292	77	a	a	DET
ftr-407	292	78	guaranteed	guarantee	VERB
ftr-407	292	79	payment	payment	NOUN
ftr-407	292	80	a	a	DET
ftr-407	292	81	payment	payment	NOUN
ftr-407	292	82	in	in	ADP
ftr-407	292	83	which	which	PRON
ftr-407	292	84	there	there	PRON
ftr-407	292	85	was	be	VERB
ftr-407	292	86	no	no	DET
ftr-407	292	87	risk	risk	NOUN
ftr-407	292	88	factor	factor	NOUN
ftr-407	292	89	.	.	PUNCT
ftr-407	293	1	moreover	moreover	ADV
ftr-407	293	2	,	,	PUNCT
ftr-407	293	3	the	the	DET
ftr-407	293	4	question	question	NOUN
ftr-407	293	5	of	of	ADP
ftr-407	293	6	how	how	SCONJ
ftr-407	293	7	partner	partner	NOUN
ftr-407	293	8	capacity	capacity	NOUN
ftr-407	293	9	should	should	AUX
ftr-407	293	10	be	be	AUX
ftr-407	293	11	determined	determine	VERB
ftr-407	293	12	for	for	ADP
ftr-407	293	13	purposes	purpose	NOUN
ftr-407	293	14	of	of	ADP
ftr-407	293	15	applying	apply	VERB
ftr-407	293	16	section	section	NOUN
ftr-407	293	17	707(c	707(c	PROPN
ftr-407	293	18	)	)	PUNCT
ftr-407	293	19	to	to	ADP
ftr-407	293	20	a	a	DET
ftr-407	293	21	payment	payment	NOUN
ftr-407	293	22	is	be	AUX
ftr-407	293	23	not	not	PART
ftr-407	293	24	made	make	VERB
ftr-407	293	25	more	more	ADJ
ftr-407	293	26	or	or	CCONJ
ftr-407	293	27	less	less	ADV
ftr-407	293	28	complex	complex	ADJ
ftr-407	293	29	when	when	SCONJ
ftr-407	293	30	the	the	DET
ftr-407	293	31	payments	payment	NOUN
ftr-407	293	32	are	be	AUX
ftr-407	293	33	in	in	ADP
ftr-407	293	34	kind	kind	NOUN
ftr-407	293	35	or	or	CCONJ
ftr-407	293	36	in	in	ADP
ftr-407	293	37	cash	cash	NOUN
ftr-407	293	38	.	.	PUNCT
ftr-407	294	1	the	the	DET
ftr-407	294	2	question	question	NOUN
ftr-407	294	3	of	of	ADP
ftr-407	294	4	how	how	SCONJ
ftr-407	294	5	to	to	PART
ftr-407	294	6	treat	treat	VERB
ftr-407	294	7	a	a	DET
ftr-407	294	8	guaranteed	guarantee	VERB
ftr-407	294	9	payment	payment	NOUN
ftr-407	294	10	that	that	PRON
ftr-407	294	11	was	be	AUX
ftr-407	294	12	made	make	VERB
ftr-407	294	13	in	in	ADP
ftr-407	294	14	kind	kind	NOUN
ftr-407	294	15	raises	raise	VERB
ftr-407	294	16	complex	complex	ADJ
ftr-407	294	17	considerations	consideration	NOUN
ftr-407	294	18	,	,	PUNCT
ftr-407	294	19	but	but	CCONJ
ftr-407	294	20	the	the	DET
ftr-407	294	21	2006	2006	NUM
ftr-407	294	22	]	]	PUNCT
ftr-407	294	23	is	be	AUX
ftr-407	294	24	the	the	DET
ftr-407	294	25	report	report	NOUN
ftr-407	294	26	of	of	ADP
ftr-407	294	27	lazarus	lazarus	PROPN
ftr-407	294	28	’s	’s	PART
ftr-407	294	29	death	death	NOUN
ftr-407	294	30	premature	premature	VERB
ftr-407	294	31	?	?	PUNCT
ftr-407	295	1	423	423	NUM
ftr-407	295	2	30	30	NUM
ftr-407	295	3	.	.	PUNCT
ftr-407	296	1	for	for	ADP
ftr-407	296	2	example	example	NOUN
ftr-407	296	3	,	,	PUNCT
ftr-407	296	4	the	the	DET
ftr-407	296	5	payments	payment	NOUN
ftr-407	296	6	could	could	AUX
ftr-407	296	7	be	be	AUX
ftr-407	296	8	subjected	subject	VERB
ftr-407	296	9	to	to	ADP
ftr-407	296	10	withholding	withholding	NOUN
ftr-407	296	11	and	and	CCONJ
ftr-407	296	12	employment	employment	NOUN
ftr-407	296	13	taxes	taxis	NOUN
ftr-407	296	14	,	,	PUNCT
ftr-407	296	15	and	and	CCONJ
ftr-407	296	16	favorable	favorable	ADJ
ftr-407	296	17	tax	tax	NOUN
ftr-407	296	18	provisions	provision	NOUN
ftr-407	296	19	for	for	ADP
ftr-407	296	20	fringe	fringe	NOUN
ftr-407	296	21	benefits	benefit	NOUN
ftr-407	296	22	might	might	AUX
ftr-407	296	23	be	be	AUX
ftr-407	296	24	deemed	deem	VERB
ftr-407	296	25	to	to	PART
ftr-407	296	26	apply	apply	VERB
ftr-407	296	27	.	.	PUNCT
ftr-407	297	1	see	see	VERB
ftr-407	297	2	e.g.	e.g.	ADV
ftr-407	297	3	,	,	PUNCT
ftr-407	297	4	armstrong	armstrong	PROPN
ftr-407	297	5	v.	v.	PROPN
ftr-407	297	6	phinney	phinney	PROPN
ftr-407	297	7	,	,	PUNCT
ftr-407	297	8	394	394	NUM
ftr-407	297	9	f.2d	f.2d	NUM
ftr-407	297	10	661	661	NUM
ftr-407	297	11	(	(	PUNCT
ftr-407	297	12	5th	5th	ADJ
ftr-407	297	13	cir	cir	NOUN
ftr-407	297	14	.	.	PUNCT
ftr-407	297	15	1968	1968	NUM
ftr-407	297	16	)	)	PUNCT
ftr-407	297	17	(	(	PUNCT
ftr-407	297	18	applying	apply	VERB
ftr-407	297	19	the	the	DET
ftr-407	297	20	§	§	PROPN
ftr-407	297	21	119	119	NUM
ftr-407	297	22	exclusion	exclusion	NOUN
ftr-407	297	23	for	for	ADP
ftr-407	297	24	employees	employee	NOUN
ftr-407	297	25	to	to	ADP
ftr-407	297	26	meals	meal	NOUN
ftr-407	297	27	and	and	CCONJ
ftr-407	297	28	lodging	lodging	NOUN
ftr-407	297	29	provided	provide	VERB
ftr-407	297	30	to	to	ADP
ftr-407	297	31	a	a	DET
ftr-407	297	32	partner	partner	NOUN
ftr-407	297	33	where	where	SCONJ
ftr-407	297	34	§	§	PROPN
ftr-407	297	35	707(a	707(a	PROPN
ftr-407	297	36	)	)	PUNCT
ftr-407	297	37	was	be	AUX
ftr-407	297	38	held	hold	VERB
ftr-407	297	39	to	to	PART
ftr-407	297	40	apply	apply	VERB
ftr-407	297	41	)	)	PUNCT
ftr-407	297	42	.	.	PUNCT
ftr-407	298	1	employment	employment	NOUN
ftr-407	298	2	taxes	taxis	NOUN
ftr-407	298	3	,	,	PUNCT
ftr-407	298	4	withholding	withholding	NOUN
ftr-407	298	5	provisions	provision	NOUN
ftr-407	298	6	,	,	PUNCT
ftr-407	298	7	and	and	CCONJ
ftr-407	298	8	employee	employee	NOUN
ftr-407	298	9	benefit	benefit	NOUN
ftr-407	298	10	complexity	complexity	NOUN
ftr-407	298	11	of	of	ADP
ftr-407	298	12	the	the	DET
ftr-407	298	13	determination	determination	NOUN
ftr-407	298	14	of	of	ADP
ftr-407	298	15	partner	partner	NOUN
ftr-407	298	16	capacity	capacity	NOUN
ftr-407	298	17	is	be	AUX
ftr-407	298	18	not	not	PART
ftr-407	298	19	affected	affect	VERB
ftr-407	298	20	by	by	ADP
ftr-407	298	21	the	the	DET
ftr-407	298	22	type	type	NOUN
ftr-407	298	23	of	of	ADP
ftr-407	298	24	the	the	DET
ftr-407	298	25	payment	payment	NOUN
ftr-407	298	26	.	.	PUNCT
ftr-407	299	1	iii	iii	X
ftr-407	299	2	.	.	PUNCT
ftr-407	299	3	should	should	AUX
ftr-407	299	4	irc	irc	VERB
ftr-407	299	5	section	section	NOUN
ftr-407	299	6	707(c	707(c	PROPN
ftr-407	299	7	)	)	PUNCT
ftr-407	299	8	be	be	AUX
ftr-407	299	9	repealed	repeal	VERB
ftr-407	299	10	?	?	PUNCT
ftr-407	300	1	if	if	SCONJ
ftr-407	300	2	a	a	DET
ftr-407	300	3	partner	partner	NOUN
ftr-407	300	4	provides	provide	VERB
ftr-407	300	5	ongoing	ongoing	ADJ
ftr-407	300	6	services	service	NOUN
ftr-407	300	7	to	to	ADP
ftr-407	300	8	a	a	DET
ftr-407	300	9	partnership	partnership	NOUN
ftr-407	300	10	in	in	ADP
ftr-407	300	11	his	his	PRON
ftr-407	300	12	capacity	capacity	NOUN
ftr-407	300	13	as	as	ADP
ftr-407	300	14	a	a	DET
ftr-407	300	15	partner	partner	NOUN
ftr-407	300	16	,	,	PUNCT
ftr-407	300	17	the	the	DET
ftr-407	300	18	benefit	benefit	NOUN
ftr-407	300	19	that	that	PRON
ftr-407	300	20	the	the	DET
ftr-407	300	21	partner	partner	NOUN
ftr-407	300	22	provides	provide	VERB
ftr-407	300	23	to	to	ADP
ftr-407	300	24	the	the	DET
ftr-407	300	25	partnership	partnership	NOUN
ftr-407	300	26	needs	need	VERB
ftr-407	300	27	to	to	PART
ftr-407	300	28	be	be	AUX
ftr-407	300	29	reflected	reflect	VERB
ftr-407	300	30	in	in	ADP
ftr-407	300	31	some	some	DET
ftr-407	300	32	manner	manner	NOUN
ftr-407	300	33	,	,	PUNCT
ftr-407	300	34	such	such	ADJ
ftr-407	300	35	as	as	ADP
ftr-407	300	36	granting	grant	VERB
ftr-407	300	37	the	the	DET
ftr-407	300	38	partner	partner	NOUN
ftr-407	300	39	an	an	DET
ftr-407	300	40	additional	additional	ADJ
ftr-407	300	41	share	share	NOUN
ftr-407	300	42	of	of	ADP
ftr-407	300	43	profits	profit	NOUN
ftr-407	300	44	or	or	CCONJ
ftr-407	300	45	capital	capital	NOUN
ftr-407	300	46	,	,	PUNCT
ftr-407	300	47	by	by	ADP
ftr-407	300	48	paying	pay	VERB
ftr-407	300	49	the	the	DET
ftr-407	300	50	partner	partner	NOUN
ftr-407	300	51	a	a	DET
ftr-407	300	52	specified	specify	VERB
ftr-407	300	53	amount	amount	NOUN
ftr-407	300	54	,	,	PUNCT
ftr-407	300	55	or	or	CCONJ
ftr-407	300	56	some	some	DET
ftr-407	300	57	combination	combination	NOUN
ftr-407	300	58	of	of	ADP
ftr-407	300	59	these	these	DET
ftr-407	300	60	options	option	NOUN
ftr-407	300	61	.	.	PUNCT
ftr-407	301	1	if	if	SCONJ
ftr-407	301	2	the	the	DET
ftr-407	301	3	parties	party	NOUN
ftr-407	301	4	choose	choose	VERB
ftr-407	301	5	to	to	PART
ftr-407	301	6	have	have	VERB
ftr-407	301	7	the	the	DET
ftr-407	301	8	partnership	partnership	NOUN
ftr-407	301	9	pay	pay	VERB
ftr-407	301	10	the	the	DET
ftr-407	301	11	partner	partner	NOUN
ftr-407	301	12	a	a	DET
ftr-407	301	13	specified	specify	VERB
ftr-407	301	14	amount	amount	NOUN
ftr-407	301	15	,	,	PUNCT
ftr-407	301	16	that	that	DET
ftr-407	301	17	amount	amount	NOUN
ftr-407	301	18	could	could	AUX
ftr-407	301	19	be	be	AUX
ftr-407	301	20	characterized	characterize	VERB
ftr-407	301	21	either	either	CCONJ
ftr-407	301	22	the	the	DET
ftr-407	301	23	same	same	ADJ
ftr-407	301	24	as	as	ADP
ftr-407	301	25	a	a	DET
ftr-407	301	26	payment	payment	NOUN
ftr-407	301	27	to	to	ADP
ftr-407	301	28	an	an	DET
ftr-407	301	29	unrelated	unrelated	ADJ
ftr-407	301	30	third	third	ADJ
ftr-407	301	31	party	party	NOUN
ftr-407	301	32	for	for	ADP
ftr-407	301	33	services	service	NOUN
ftr-407	301	34	rendered	render	VERB
ftr-407	301	35	,	,	PUNCT
ftr-407	301	36	or	or	CCONJ
ftr-407	301	37	as	as	SCONJ
ftr-407	301	38	a	a	DET
ftr-407	301	39	division	division	NOUN
ftr-407	301	40	of	of	ADP
ftr-407	301	41	partnership	partnership	NOUN
ftr-407	301	42	profits	profit	NOUN
ftr-407	301	43	or	or	CCONJ
ftr-407	301	44	capital	capital	NOUN
ftr-407	301	45	to	to	PART
ftr-407	301	46	reflect	reflect	VERB
ftr-407	301	47	the	the	DET
ftr-407	301	48	contribution	contribution	NOUN
ftr-407	301	49	made	make	VERB
ftr-407	301	50	by	by	ADP
ftr-407	301	51	the	the	DET
ftr-407	301	52	partner	partner	NOUN
ftr-407	301	53	.	.	PUNCT
ftr-407	302	1	by	by	ADP
ftr-407	302	2	adopting	adopt	VERB
ftr-407	302	3	section	section	NOUN
ftr-407	302	4	707(c	707(c	PROPN
ftr-407	302	5	)	)	PUNCT
ftr-407	302	6	,	,	PUNCT
ftr-407	302	7	congress	congress	PROPN
ftr-407	302	8	chose	choose	VERB
ftr-407	302	9	a	a	DET
ftr-407	302	10	middle	middle	ADJ
ftr-407	302	11	ground	ground	NOUN
ftr-407	302	12	between	between	ADP
ftr-407	302	13	those	those	DET
ftr-407	302	14	two	two	NUM
ftr-407	302	15	options	option	NOUN
ftr-407	302	16	–	–	PUNCT
ftr-407	302	17	treating	treat	VERB
ftr-407	302	18	the	the	DET
ftr-407	302	19	payment	payment	NOUN
ftr-407	302	20	as	as	SCONJ
ftr-407	302	21	if	if	SCONJ
ftr-407	302	22	it	it	PRON
ftr-407	302	23	were	be	AUX
ftr-407	302	24	made	make	VERB
ftr-407	302	25	to	to	ADP
ftr-407	302	26	a	a	DET
ftr-407	302	27	third	third	ADJ
ftr-407	302	28	party	party	NOUN
ftr-407	302	29	for	for	ADP
ftr-407	302	30	some	some	DET
ftr-407	302	31	purposes	purpose	NOUN
ftr-407	302	32	,	,	PUNCT
ftr-407	302	33	but	but	CCONJ
ftr-407	302	34	not	not	PART
ftr-407	302	35	for	for	ADP
ftr-407	302	36	others	other	NOUN
ftr-407	302	37	.	.	PUNCT
ftr-407	303	1	cameron	cameron	PROPN
ftr-407	303	2	and	and	CCONJ
ftr-407	303	3	postlewaite	postlewaite	NOUN
ftr-407	303	4	urge	urge	VERB
ftr-407	303	5	the	the	DET
ftr-407	303	6	repeal	repeal	NOUN
ftr-407	303	7	of	of	ADP
ftr-407	303	8	section	section	NOUN
ftr-407	303	9	707(c	707(c	PROPN
ftr-407	303	10	)	)	PUNCT
ftr-407	303	11	so	so	SCONJ
ftr-407	303	12	that	that	SCONJ
ftr-407	303	13	such	such	ADJ
ftr-407	303	14	payments	payment	NOUN
ftr-407	303	15	would	would	AUX
ftr-407	303	16	be	be	AUX
ftr-407	303	17	treated	treat	VERB
ftr-407	303	18	under	under	ADP
ftr-407	303	19	section	section	NOUN
ftr-407	303	20	707(a	707(a	PROPN
ftr-407	303	21	)	)	PUNCT
ftr-407	303	22	as	as	ADP
ftr-407	303	23	having	having	AUX
ftr-407	303	24	been	be	AUX
ftr-407	303	25	made	make	VERB
ftr-407	303	26	to	to	ADP
ftr-407	303	27	a	a	DET
ftr-407	303	28	third	third	ADJ
ftr-407	303	29	party	party	NOUN
ftr-407	303	30	.	.	PUNCT
ftr-407	304	1	while	while	SCONJ
ftr-407	304	2	,	,	PUNCT
ftr-407	304	3	for	for	ADP
ftr-407	304	4	reasons	reason	NOUN
ftr-407	304	5	noted	note	VERB
ftr-407	304	6	in	in	ADP
ftr-407	304	7	the	the	DET
ftr-407	304	8	paragraph	paragraph	NOUN
ftr-407	304	9	below	below	ADV
ftr-407	304	10	,	,	PUNCT
ftr-407	304	11	i	i	PRON
ftr-407	304	12	prefer	prefer	VERB
ftr-407	304	13	the	the	DET
ftr-407	304	14	retention	retention	NOUN
ftr-407	304	15	of	of	ADP
ftr-407	304	16	the	the	DET
ftr-407	304	17	current	current	ADJ
ftr-407	304	18	separate	separate	ADJ
ftr-407	304	19	treatment	treatment	NOUN
ftr-407	304	20	,	,	PUNCT
ftr-407	304	21	reasonable	reasonable	ADJ
ftr-407	304	22	people	people	NOUN
ftr-407	304	23	can	can	AUX
ftr-407	304	24	differ	differ	VERB
ftr-407	304	25	on	on	ADP
ftr-407	304	26	that	that	DET
ftr-407	304	27	issue	issue	NOUN
ftr-407	304	28	.	.	PUNCT
ftr-407	305	1	congress	congress	PROPN
ftr-407	305	2	has	have	AUX
ftr-407	305	3	given	give	VERB
ftr-407	305	4	special	special	ADJ
ftr-407	305	5	treatment	treatment	NOUN
ftr-407	305	6	in	in	ADP
ftr-407	305	7	subchapter	subchapter	NOUN
ftr-407	305	8	k	k	PROPN
ftr-407	305	9	to	to	ADP
ftr-407	305	10	a	a	DET
ftr-407	305	11	partner	partner	NOUN
ftr-407	305	12	’s	’s	PART
ftr-407	305	13	receipt	receipt	NOUN
ftr-407	305	14	of	of	ADP
ftr-407	305	15	property	property	NOUN
ftr-407	305	16	from	from	ADP
ftr-407	305	17	a	a	DET
ftr-407	305	18	partnership	partnership	NOUN
ftr-407	305	19	.	.	PUNCT
ftr-407	306	1	that	that	DET
ftr-407	306	2	treatment	treatment	NOUN
ftr-407	306	3	is	be	AUX
ftr-407	306	4	part	part	NOUN
ftr-407	306	5	of	of	ADP
ftr-407	306	6	a	a	DET
ftr-407	306	7	complex	complex	ADJ
ftr-407	306	8	scheme	scheme	NOUN
ftr-407	306	9	that	that	SCONJ
ftr-407	306	10	congress	congress	PROPN
ftr-407	306	11	adopted	adopt	VERB
ftr-407	306	12	as	as	ADP
ftr-407	306	13	to	to	ADP
ftr-407	306	14	how	how	SCONJ
ftr-407	306	15	partners	partner	NOUN
ftr-407	306	16	and	and	CCONJ
ftr-407	306	17	a	a	DET
ftr-407	306	18	partnership	partnership	NOUN
ftr-407	306	19	are	be	AUX
ftr-407	306	20	to	to	PART
ftr-407	306	21	be	be	AUX
ftr-407	306	22	treated	treat	VERB
ftr-407	306	23	for	for	ADP
ftr-407	306	24	federal	federal	ADJ
ftr-407	306	25	income	income	NOUN
ftr-407	306	26	tax	tax	NOUN
ftr-407	306	27	purposes	purpose	NOUN
ftr-407	306	28	.	.	PUNCT
ftr-407	307	1	if	if	SCONJ
ftr-407	307	2	a	a	DET
ftr-407	307	3	partner	partner	NOUN
ftr-407	307	4	receives	receive	VERB
ftr-407	307	5	a	a	DET
ftr-407	307	6	payment	payment	NOUN
ftr-407	307	7	from	from	ADP
ftr-407	307	8	the	the	DET
ftr-407	307	9	partnership	partnership	NOUN
ftr-407	307	10	for	for	ADP
ftr-407	307	11	services	service	NOUN
ftr-407	307	12	performed	perform	VERB
ftr-407	307	13	in	in	ADP
ftr-407	307	14	a	a	DET
ftr-407	307	15	non	non	ADJ
ftr-407	307	16	-	-	ADJ
ftr-407	307	17	partner	partner	ADJ
ftr-407	307	18	capacity	capacity	NOUN
ftr-407	307	19	,	,	PUNCT
ftr-407	307	20	there	there	PRON
ftr-407	307	21	is	be	VERB
ftr-407	307	22	merit	merit	NOUN
ftr-407	307	23	to	to	ADP
ftr-407	307	24	treating	treat	VERB
ftr-407	307	25	that	that	DET
ftr-407	307	26	payment	payment	NOUN
ftr-407	307	27	the	the	DET
ftr-407	307	28	same	same	ADJ
ftr-407	307	29	as	as	ADP
ftr-407	307	30	a	a	DET
ftr-407	307	31	payment	payment	NOUN
ftr-407	307	32	made	make	VERB
ftr-407	307	33	for	for	ADP
ftr-407	307	34	services	service	NOUN
ftr-407	307	35	provided	provide	VERB
ftr-407	307	36	by	by	ADP
ftr-407	307	37	a	a	DET
ftr-407	307	38	non	non	NOUN
ftr-407	307	39	-	-	NOUN
ftr-407	307	40	partner	partner	NOUN
ftr-407	307	41	.	.	PUNCT
ftr-407	308	1	there	there	PRON
ftr-407	308	2	is	be	VERB
ftr-407	308	3	no	no	DET
ftr-407	308	4	reason	reason	NOUN
ftr-407	308	5	to	to	PART
ftr-407	308	6	give	give	VERB
ftr-407	308	7	any	any	DET
ftr-407	308	8	special	special	ADJ
ftr-407	308	9	treatment	treatment	NOUN
ftr-407	308	10	to	to	ADP
ftr-407	308	11	such	such	DET
ftr-407	308	12	a	a	DET
ftr-407	308	13	payment	payment	NOUN
ftr-407	308	14	just	just	ADV
ftr-407	308	15	because	because	SCONJ
ftr-407	308	16	the	the	DET
ftr-407	308	17	recipient	recipient	NOUN
ftr-407	308	18	also	also	ADV
ftr-407	308	19	happens	happen	VERB
ftr-407	308	20	to	to	PART
ftr-407	308	21	be	be	AUX
ftr-407	308	22	a	a	DET
ftr-407	308	23	partner	partner	NOUN
ftr-407	308	24	when	when	SCONJ
ftr-407	308	25	the	the	DET
ftr-407	308	26	payment	payment	NOUN
ftr-407	308	27	had	have	VERB
ftr-407	308	28	nothing	nothing	PRON
ftr-407	308	29	to	to	PART
ftr-407	308	30	do	do	VERB
ftr-407	308	31	with	with	ADP
ftr-407	308	32	his	his	PRON
ftr-407	308	33	partner	partner	NOUN
ftr-407	308	34	capacity	capacity	NOUN
ftr-407	308	35	.	.	PUNCT
ftr-407	309	1	however	however	ADV
ftr-407	309	2	,	,	PUNCT
ftr-407	309	3	when	when	SCONJ
ftr-407	309	4	a	a	DET
ftr-407	309	5	partner	partner	NOUN
ftr-407	309	6	performs	perform	VERB
ftr-407	309	7	services	service	NOUN
ftr-407	309	8	for	for	ADP
ftr-407	309	9	the	the	DET
ftr-407	309	10	partnership	partnership	NOUN
ftr-407	309	11	in	in	ADP
ftr-407	309	12	his	his	PRON
ftr-407	309	13	partner	partner	NOUN
ftr-407	309	14	capacity	capacity	NOUN
ftr-407	309	15	,	,	PUNCT
ftr-407	309	16	the	the	DET
ftr-407	309	17	manner	manner	NOUN
ftr-407	309	18	in	in	ADP
ftr-407	309	19	which	which	PRON
ftr-407	309	20	the	the	DET
ftr-407	309	21	partnership	partnership	NOUN
ftr-407	309	22	chooses	choose	VERB
ftr-407	309	23	to	to	PART
ftr-407	309	24	reflect	reflect	VERB
ftr-407	309	25	that	that	PRON
ftr-407	309	26	contribution	contribution	NOUN
ftr-407	309	27	should	should	AUX
ftr-407	309	28	not	not	PART
ftr-407	309	29	alter	alter	VERB
ftr-407	309	30	the	the	DET
ftr-407	309	31	fact	fact	NOUN
ftr-407	309	32	that	that	SCONJ
ftr-407	309	33	the	the	DET
ftr-407	309	34	partnership	partnership	NOUN
ftr-407	309	35	is	be	AUX
ftr-407	309	36	dealing	deal	VERB
ftr-407	309	37	with	with	ADP
ftr-407	309	38	him	he	PRON
ftr-407	309	39	as	as	ADP
ftr-407	309	40	a	a	DET
ftr-407	309	41	partner	partner	NOUN
ftr-407	309	42	.	.	PUNCT
ftr-407	310	1	there	there	PRON
ftr-407	310	2	are	be	VERB
ftr-407	310	3	good	good	ADJ
ftr-407	310	4	reasons	reason	NOUN
ftr-407	310	5	to	to	PART
ftr-407	310	6	treat	treat	VERB
ftr-407	310	7	such	such	ADJ
ftr-407	310	8	payments	payment	NOUN
ftr-407	310	9	differently	differently	ADV
ftr-407	310	10	from	from	ADP
ftr-407	310	11	ones	one	NOUN
ftr-407	310	12	made	make	VERB
ftr-407	310	13	to	to	ADP
ftr-407	310	14	a	a	DET
ftr-407	310	15	non	non	ADJ
ftr-407	310	16	-	-	NOUN
ftr-407	310	17	partner	partner	NOUN
ftr-407	310	18	(	(	PUNCT
ftr-407	310	19	or	or	CCONJ
ftr-407	310	20	to	to	ADP
ftr-407	310	21	those	those	PRON
ftr-407	310	22	made	make	VERB
ftr-407	310	23	to	to	ADP
ftr-407	310	24	a	a	DET
ftr-407	310	25	partner	partner	NOUN
ftr-407	310	26	in	in	ADP
ftr-407	310	27	a	a	DET
ftr-407	310	28	non	non	ADJ
ftr-407	310	29	-	-	ADJ
ftr-407	310	30	partner	partner	ADJ
ftr-407	310	31	capacity	capacity	NOUN
ftr-407	310	32	)	)	PUNCT
ftr-407	310	33	.	.	PUNCT
ftr-407	311	1	one	one	NUM
ftr-407	311	2	consideration	consideration	NOUN
ftr-407	311	3	against	against	ADP
ftr-407	311	4	repealing	repealing	NOUN
ftr-407	311	5	section	section	NOUN
ftr-407	311	6	707(c	707(c	PROPN
ftr-407	311	7	)	)	PUNCT
ftr-407	311	8	is	be	AUX
ftr-407	311	9	that	that	SCONJ
ftr-407	311	10	the	the	DET
ftr-407	311	11	application	application	NOUN
ftr-407	311	12	of	of	ADP
ftr-407	311	13	section	section	NOUN
ftr-407	311	14	707(a	707(a	PROPN
ftr-407	311	15	)	)	PUNCT
ftr-407	311	16	to	to	ADP
ftr-407	311	17	guaranteed	guarantee	VERB
ftr-407	311	18	payments	payment	NOUN
ftr-407	311	19	could	could	AUX
ftr-407	311	20	make	make	VERB
ftr-407	311	21	other	other	ADJ
ftr-407	311	22	tax	tax	NOUN
ftr-407	311	23	provisions	provision	NOUN
ftr-407	311	24	outside	outside	ADP
ftr-407	311	25	of	of	ADP
ftr-407	311	26	subchapter	subchapter	NOUN
ftr-407	311	27	k	k	NOUN
ftr-407	311	28	applicable	applicable	ADJ
ftr-407	311	29	to	to	ADP
ftr-407	311	30	those	those	DET
ftr-407	311	31	payments	payment	NOUN
ftr-407	311	32	.	.	PUNCT
ftr-407	312	1	moreover,30	moreover,30	PROPN
ftr-407	312	2	424	424	NUM
ftr-407	312	3	florida	florida	PROPN
ftr-407	312	4	tax	tax	NOUN
ftr-407	312	5	review	review	NOUN
ftr-407	312	6	vol.7:6	vol.7:6	NOUN
ftr-407	312	7	provisions	provision	NOUN
ftr-407	312	8	do	do	AUX
ftr-407	312	9	not	not	PART
ftr-407	312	10	apply	apply	VERB
ftr-407	312	11	to	to	ADP
ftr-407	312	12	guaranteed	guarantee	VERB
ftr-407	312	13	payments	payment	NOUN
ftr-407	312	14	under	under	ADP
ftr-407	312	15	§	§	PROPN
ftr-407	312	16	707(c	707(c	PROPN
ftr-407	312	17	)	)	PUNCT
ftr-407	312	18	.	.	PUNCT
ftr-407	313	1	mckee	mckee	PROPN
ftr-407	313	2	,	,	PUNCT
ftr-407	313	3	supra	supra	PROPN
ftr-407	313	4	note	note	PROPN
ftr-407	313	5	4	4	NUM
ftr-407	313	6	,	,	PUNCT
ftr-407	313	7	at	at	ADP
ftr-407	313	8	¶	¶	PROPN
ftr-407	313	9	13.03[6][b	13.03[6][b	PROPN
ftr-407	313	10	]	]	PUNCT
ftr-407	313	11	,	,	PUNCT
ftr-407	313	12	[	[	X
ftr-407	313	13	c	c	X
ftr-407	313	14	]	]	X
ftr-407	313	15	.	.	PUNCT
ftr-407	314	1	31	31	NUM
ftr-407	314	2	.	.	PUNCT
ftr-407	315	1	preamble	preamble	ADJ
ftr-407	315	2	,	,	PUNCT
ftr-407	315	3	supra	supra	ADJ
ftr-407	315	4	note	note	NOUN
ftr-407	315	5	13	13	NUM
ftr-407	315	6	,	,	PUNCT
ftr-407	315	7	at	at	ADP
ftr-407	315	8	item	item	NOUN
ftr-407	315	9	2	2	NUM
ftr-407	315	10	.	.	PUNCT
ftr-407	316	1	in	in	ADP
ftr-407	316	2	the	the	DET
ftr-407	316	3	2005	2005	NUM
ftr-407	316	4	preamble	preamble	NOUN
ftr-407	316	5	to	to	ADP
ftr-407	316	6	a	a	DET
ftr-407	316	7	number	number	NOUN
ftr-407	316	8	of	of	ADP
ftr-407	316	9	proposed	propose	VERB
ftr-407	316	10	amendments	amendment	NOUN
ftr-407	316	11	to	to	ADP
ftr-407	316	12	regulations	regulation	NOUN
ftr-407	316	13	dealing	deal	VERB
ftr-407	316	14	with	with	ADP
ftr-407	316	15	the	the	DET
ftr-407	316	16	transfer	transfer	NOUN
ftr-407	316	17	of	of	ADP
ftr-407	316	18	partnership	partnership	NOUN
ftr-407	316	19	equity	equity	NOUN
ftr-407	316	20	for	for	ADP
ftr-407	316	21	services	service	NOUN
ftr-407	316	22	,	,	PUNCT
ftr-407	316	23	treasury	treasury	PROPN
ftr-407	316	24	stated	state	VERB
ftr-407	316	25	:	:	PUNCT
ftr-407	316	26	in	in	ADP
ftr-407	316	27	drafting	draft	VERB
ftr-407	316	28	these	these	DET
ftr-407	316	29	regulations	regulation	NOUN
ftr-407	316	30	,	,	PUNCT
ftr-407	316	31	the	the	DET
ftr-407	316	32	treasury	treasury	PROPN
ftr-407	316	33	department	department	PROPN
ftr-407	316	34	and	and	CCONJ
ftr-407	316	35	the	the	DET
ftr-407	316	36	irs	irs	PROPN
ftr-407	316	37	considered	consider	VERB
ftr-407	316	38	alternative	alternative	ADJ
ftr-407	316	39	approaches	approach	NOUN
ftr-407	316	40	for	for	ADP
ftr-407	316	41	resolving	resolve	VERB
ftr-407	316	42	the	the	DET
ftr-407	316	43	timing	timing	NOUN
ftr-407	316	44	inconsistency	inconsistency	NOUN
ftr-407	316	45	between	between	ADP
ftr-407	316	46	section	section	NOUN
ftr-407	316	47	83	83	NUM
ftr-407	316	48	and	and	CCONJ
ftr-407	316	49	section	section	NOUN
ftr-407	316	50	707(c	707(c	PROPN
ftr-407	316	51	)	)	PUNCT
ftr-407	316	52	.	.	PUNCT
ftr-407	317	1	one	one	NUM
ftr-407	317	2	alternative	alternative	ADJ
ftr-407	317	3	approach	approach	NOUN
ftr-407	317	4	considered	consider	VERB
ftr-407	317	5	was	be	AUX
ftr-407	317	6	to	to	PART
ftr-407	317	7	provide	provide	VERB
ftr-407	317	8	that	that	SCONJ
ftr-407	317	9	the	the	DET
ftr-407	317	10	transfer	transfer	NOUN
ftr-407	317	11	of	of	ADP
ftr-407	317	12	property	property	NOUN
ftr-407	317	13	in	in	ADP
ftr-407	317	14	connection	connection	NOUN
ftr-407	317	15	with	with	ADP
ftr-407	317	16	services	service	NOUN
ftr-407	317	17	is	be	AUX
ftr-407	317	18	not	not	PART
ftr-407	317	19	treated	treat	VERB
ftr-407	317	20	as	as	ADP
ftr-407	317	21	a	a	DET
ftr-407	317	22	guaranteed	guarantee	VERB
ftr-407	317	23	payment	payment	NOUN
ftr-407	317	24	within	within	ADP
ftr-407	317	25	the	the	DET
ftr-407	317	26	meaning	meaning	NOUN
ftr-407	317	27	of	of	ADP
ftr-407	317	28	section	section	NOUN
ftr-407	317	29	707(c	707(c	PROPN
ftr-407	317	30	)	)	PUNCT
ftr-407	317	31	.	.	PUNCT
ftr-407	318	1	this	this	DET
ftr-407	318	2	approach	approach	NOUN
ftr-407	318	3	was	be	AUX
ftr-407	318	4	not	not	PART
ftr-407	318	5	adopted	adopt	VERB
ftr-407	318	6	in	in	ADP
ftr-407	318	7	the	the	DET
ftr-407	318	8	proposed	propose	VERB
ftr-407	318	9	regulations	regulation	NOUN
ftr-407	318	10	due	due	ADP
ftr-407	318	11	to	to	ADP
ftr-407	318	12	,	,	PUNCT
ftr-407	318	13	among	among	ADP
ftr-407	318	14	other	other	ADJ
ftr-407	318	15	things	thing	NOUN
ftr-407	318	16	,	,	PUNCT
ftr-407	318	17	concern	concern	NOUN
ftr-407	318	18	that	that	SCONJ
ftr-407	318	19	such	such	DET
ftr-407	318	20	a	a	DET
ftr-407	318	21	characterization	characterization	NOUN
ftr-407	318	22	of	of	ADP
ftr-407	318	23	these	these	DET
ftr-407	318	24	transfers	transfer	NOUN
ftr-407	318	25	could	could	AUX
ftr-407	318	26	have	have	AUX
ftr-407	318	27	unintended	unintended	ADJ
ftr-407	318	28	consequences	consequence	NOUN
ftr-407	318	29	on	on	ADP
ftr-407	318	30	the	the	DET
ftr-407	318	31	application	application	NOUN
ftr-407	318	32	of	of	ADP
ftr-407	318	33	provisions	provision	NOUN
ftr-407	318	34	of	of	ADP
ftr-407	318	35	the	the	DET
ftr-407	318	36	code	code	NOUN
ftr-407	318	37	outside	outside	ADP
ftr-407	318	38	of	of	ADP
ftr-407	318	39	subchapter	subchapter	NOUN
ftr-407	318	40	k	k	PROPN
ftr-407	318	41	that	that	PRON
ftr-407	318	42	refer	refer	VERB
ftr-407	318	43	to	to	ADP
ftr-407	318	44	guaranteed	guarantee	VERB
ftr-407	318	45	payments.31	payments.31	NOUN
ftr-407	318	46	in	in	ADP
ftr-407	318	47	addition	addition	NOUN
ftr-407	318	48	,	,	PUNCT
ftr-407	318	49	if	if	SCONJ
ftr-407	318	50	ms	ms	PROPN
ftr-407	318	51	.	.	PROPN
ftr-407	318	52	cuenin	cuenin	PROPN
ftr-407	318	53	and	and	CCONJ
ftr-407	318	54	i	i	PRON
ftr-407	318	55	are	be	AUX
ftr-407	318	56	correct	correct	ADJ
ftr-407	318	57	in	in	ADP
ftr-407	318	58	our	our	PRON
ftr-407	318	59	view	view	NOUN
ftr-407	318	60	that	that	SCONJ
ftr-407	318	61	the	the	DET
ftr-407	318	62	principle	principle	NOUN
ftr-407	318	63	of	of	ADP
ftr-407	318	64	deferring	defer	VERB
ftr-407	318	65	gain	gain	NOUN
ftr-407	318	66	for	for	ADP
ftr-407	318	67	partnership	partnership	NOUN
ftr-407	318	68	to	to	ADP
ftr-407	318	69	partner	partner	NOUN
ftr-407	318	70	transactions	transaction	NOUN
ftr-407	318	71	,	,	PUNCT
ftr-407	318	72	together	together	ADV
ftr-407	318	73	with	with	ADP
ftr-407	318	74	additional	additional	ADJ
ftr-407	318	75	considerations	consideration	NOUN
ftr-407	318	76	,	,	PUNCT
ftr-407	318	77	are	be	AUX
ftr-407	318	78	of	of	ADP
ftr-407	318	79	sufficient	sufficient	ADJ
ftr-407	318	80	importance	importance	NOUN
ftr-407	318	81	to	to	PART
ftr-407	318	82	warrant	warrant	VERB
ftr-407	318	83	granting	grant	VERB
ftr-407	318	84	nonrecognition	nonrecognition	NOUN
ftr-407	318	85	of	of	ADP
ftr-407	318	86	gain	gain	NOUN
ftr-407	318	87	for	for	ADP
ftr-407	318	88	guaranteed	guarantee	VERB
ftr-407	318	89	payments	payment	NOUN
ftr-407	318	90	made	make	VERB
ftr-407	318	91	in	in	ADP
ftr-407	318	92	kind	kind	NOUN
ftr-407	318	93	,	,	PUNCT
ftr-407	318	94	then	then	ADV
ftr-407	318	95	that	that	DET
ftr-407	318	96	view	view	NOUN
ftr-407	318	97	is	be	AUX
ftr-407	318	98	another	another	DET
ftr-407	318	99	strong	strong	ADJ
ftr-407	318	100	point	point	NOUN
ftr-407	318	101	in	in	ADP
ftr-407	318	102	favor	favor	NOUN
ftr-407	318	103	of	of	ADP
ftr-407	318	104	retaining	retain	VERB
ftr-407	318	105	section	section	NOUN
ftr-407	318	106	707(c	707(c	PROPN
ftr-407	318	107	)	)	PUNCT
ftr-407	318	108	in	in	ADP
ftr-407	318	109	the	the	DET
ftr-407	318	110	code	code	NOUN
ftr-407	318	111	.	.	PUNCT
ftr-407	319	1	as	as	SCONJ
ftr-407	319	2	noted	note	VERB
ftr-407	319	3	later	later	ADV
ftr-407	319	4	in	in	ADP
ftr-407	319	5	this	this	DET
ftr-407	319	6	article	article	NOUN
ftr-407	319	7	,	,	PUNCT
ftr-407	319	8	reasonable	reasonable	ADJ
ftr-407	319	9	people	people	NOUN
ftr-407	319	10	can	can	AUX
ftr-407	319	11	come	come	VERB
ftr-407	319	12	to	to	ADP
ftr-407	319	13	different	different	ADJ
ftr-407	319	14	conclusions	conclusion	NOUN
ftr-407	319	15	on	on	ADP
ftr-407	319	16	the	the	DET
ftr-407	319	17	question	question	NOUN
ftr-407	319	18	of	of	ADP
ftr-407	319	19	whether	whether	SCONJ
ftr-407	319	20	a	a	DET
ftr-407	319	21	partnership	partnership	NOUN
ftr-407	319	22	recognizes	recognize	VERB
ftr-407	319	23	gain	gain	NOUN
ftr-407	319	24	in	in	ADP
ftr-407	319	25	that	that	DET
ftr-407	319	26	circumstance	circumstance	NOUN
ftr-407	319	27	;	;	PUNCT
ftr-407	319	28	i	i	PRON
ftr-407	319	29	do	do	AUX
ftr-407	319	30	not	not	PART
ftr-407	319	31	know	know	VERB
ftr-407	319	32	whether	whether	SCONJ
ftr-407	319	33	the	the	DET
ftr-407	319	34	position	position	NOUN
ftr-407	319	35	that	that	PRON
ftr-407	319	36	ms	ms	PROPN
ftr-407	319	37	.	.	PROPN
ftr-407	319	38	cuenin	cuenin	PROPN
ftr-407	320	1	and	and	CCONJ
ftr-407	320	2	i	i	PRON
ftr-407	320	3	took	take	VERB
ftr-407	320	4	ultimately	ultimately	ADV
ftr-407	320	5	will	will	AUX
ftr-407	320	6	prevail	prevail	VERB
ftr-407	320	7	.	.	PUNCT
ftr-407	321	1	while	while	SCONJ
ftr-407	321	2	i	i	PRON
ftr-407	321	3	believe	believe	VERB
ftr-407	321	4	that	that	SCONJ
ftr-407	321	5	section	section	NOUN
ftr-407	321	6	707(c	707(c	PROPN
ftr-407	321	7	)	)	PUNCT
ftr-407	321	8	should	should	AUX
ftr-407	321	9	not	not	PART
ftr-407	321	10	be	be	AUX
ftr-407	321	11	repealed	repeal	VERB
ftr-407	321	12	,	,	PUNCT
ftr-407	321	13	i	i	PRON
ftr-407	321	14	am	be	AUX
ftr-407	321	15	content	content	ADJ
ftr-407	321	16	to	to	PART
ftr-407	321	17	urge	urge	VERB
ftr-407	321	18	no	no	PRON
ftr-407	321	19	more	more	ADJ
ftr-407	321	20	in	in	ADP
ftr-407	321	21	this	this	DET
ftr-407	321	22	article	article	NOUN
ftr-407	321	23	than	than	SCONJ
ftr-407	321	24	that	that	SCONJ
ftr-407	321	25	it	it	PRON
ftr-407	321	26	has	have	AUX
ftr-407	321	27	not	not	PART
ftr-407	321	28	yet	yet	ADV
ftr-407	321	29	occurred	occur	VERB
ftr-407	321	30	.	.	PUNCT
ftr-407	322	1	iv	iv	X
ftr-407	322	2	.	.	X
ftr-407	322	3	reply	reply	NOUN
ftr-407	322	4	to	to	ADP
ftr-407	322	5	the	the	DET
ftr-407	322	6	criticisms	criticism	NOUN
ftr-407	322	7	of	of	ADP
ftr-407	322	8	the	the	DET
ftr-407	322	9	2004	2004	NUM
ftr-407	322	10	article	article	NOUN
ftr-407	322	11	cameron	cameron	PROPN
ftr-407	322	12	and	and	CCONJ
ftr-407	322	13	postlewaite	postlewaite	NOUN
ftr-407	322	14	make	make	VERB
ftr-407	322	15	several	several	ADJ
ftr-407	322	16	points	point	NOUN
ftr-407	322	17	in	in	ADP
ftr-407	322	18	support	support	NOUN
ftr-407	322	19	of	of	ADP
ftr-407	322	20	their	their	PRON
ftr-407	322	21	contention	contention	NOUN
ftr-407	322	22	that	that	SCONJ
ftr-407	322	23	the	the	DET
ftr-407	322	24	2004	2004	NUM
ftr-407	322	25	article	article	NOUN
ftr-407	322	26	was	be	AUX
ftr-407	322	27	wrong	wrong	ADJ
ftr-407	322	28	in	in	ADP
ftr-407	322	29	its	its	PRON
ftr-407	322	30	analysis	analysis	NOUN
ftr-407	322	31	and	and	CCONJ
ftr-407	322	32	in	in	ADP
ftr-407	322	33	the	the	DET
ftr-407	322	34	conclusion	conclusion	NOUN
ftr-407	322	35	that	that	SCONJ
ftr-407	322	36	the	the	DET
ftr-407	322	37	partnership	partnership	NOUN
ftr-407	322	38	does	do	AUX
ftr-407	322	39	not	not	PART
ftr-407	322	40	recognize	recognize	VERB
ftr-407	322	41	gain	gain	NOUN
ftr-407	322	42	on	on	ADP
ftr-407	322	43	making	make	VERB
ftr-407	322	44	a	a	DET
ftr-407	322	45	guaranteed	guarantee	VERB
ftr-407	322	46	payment	payment	NOUN
ftr-407	322	47	with	with	ADP
ftr-407	322	48	appreciated	appreciated	ADJ
ftr-407	322	49	property	property	NOUN
ftr-407	322	50	.	.	PUNCT
ftr-407	323	1	i	i	PRON
ftr-407	323	2	will	will	AUX
ftr-407	323	3	address	address	VERB
ftr-407	323	4	their	their	PRON
ftr-407	323	5	points	point	NOUN
ftr-407	323	6	concerning	concern	VERB
ftr-407	323	7	nonliquidating	nonliquidate	VERB
ftr-407	323	8	guaranteed	guarantee	VERB
ftr-407	323	9	payments	payment	NOUN
ftr-407	323	10	made	make	VERB
ftr-407	323	11	in	in	ADP
ftr-407	323	12	kind	kind	NOUN
ftr-407	323	13	.	.	PUNCT
ftr-407	324	1	because	because	SCONJ
ftr-407	324	2	of	of	ADP
ftr-407	324	3	time	time	NOUN
ftr-407	324	4	limitations	limitation	NOUN
ftr-407	324	5	,	,	PUNCT
ftr-407	324	6	i	i	PRON
ftr-407	324	7	will	will	AUX
ftr-407	324	8	not	not	PART
ftr-407	324	9	comment	comment	VERB
ftr-407	324	10	on	on	ADP
ftr-407	324	11	the	the	DET
ftr-407	324	12	points	point	NOUN
ftr-407	324	13	they	they	PRON
ftr-407	324	14	made	make	VERB
ftr-407	324	15	concerning	concern	VERB
ftr-407	324	16	the	the	DET
ftr-407	324	17	discussion	discussion	NOUN
ftr-407	324	18	in	in	ADP
ftr-407	324	19	the	the	DET
ftr-407	324	20	2004	2004	NUM
ftr-407	324	21	article	article	NOUN
ftr-407	324	22	of	of	ADP
ftr-407	324	23	liquidating	liquidating	NOUN
ftr-407	324	24	distributions	distribution	NOUN
ftr-407	324	25	.	.	PUNCT
ftr-407	325	1	i	i	PRON
ftr-407	325	2	do	do	AUX
ftr-407	325	3	not	not	PART
ftr-407	325	4	intend	intend	VERB
ftr-407	325	5	my	my	PRON
ftr-407	325	6	failure	failure	NOUN
ftr-407	325	7	to	to	PART
ftr-407	325	8	discuss	discuss	VERB
ftr-407	325	9	liquidating	liquidating	NOUN
ftr-407	325	10	distributions	distribution	NOUN
ftr-407	325	11	to	to	PART
ftr-407	325	12	be	be	AUX
ftr-407	325	13	deemed	deem	VERB
ftr-407	325	14	a	a	DET
ftr-407	325	15	concession	concession	NOUN
ftr-407	325	16	of	of	ADP
ftr-407	325	17	error	error	NOUN
ftr-407	325	18	on	on	ADP
ftr-407	325	19	that	that	DET
ftr-407	325	20	issue	issue	NOUN
ftr-407	325	21	.	.	PUNCT
ftr-407	326	1	i	i	PRON
ftr-407	326	2	think	think	VERB
ftr-407	326	3	that	that	SCONJ
ftr-407	326	4	the	the	DET
ftr-407	326	5	discussion	discussion	NOUN
ftr-407	326	6	below	below	ADP
ftr-407	326	7	of	of	ADP
ftr-407	326	8	nonliquidating	nonliquidate	VERB
ftr-407	326	9	payments	payment	NOUN
ftr-407	326	10	is	be	AUX
ftr-407	326	11	sufficient	sufficient	ADJ
ftr-407	326	12	to	to	PART
ftr-407	326	13	show	show	VERB
ftr-407	326	14	the	the	DET
ftr-407	326	15	difference	difference	NOUN
ftr-407	326	16	between	between	ADP
ftr-407	326	17	my	my	PRON
ftr-407	326	18	analysis	analysis	NOUN
ftr-407	326	19	of	of	ADP
ftr-407	326	20	this	this	DET
ftr-407	326	21	subject	subject	NOUN
ftr-407	326	22	and	and	CCONJ
ftr-407	326	23	that	that	PRON
ftr-407	326	24	of	of	ADP
ftr-407	326	25	cameron	cameron	PROPN
ftr-407	326	26	and	and	CCONJ
ftr-407	326	27	postlewaite	postlewaite	NOUN
ftr-407	326	28	,	,	PUNCT
ftr-407	326	29	and	and	CCONJ
ftr-407	326	30	the	the	DET
ftr-407	326	31	time	time	NOUN
ftr-407	326	32	frame	frame	NOUN
ftr-407	326	33	for	for	ADP
ftr-407	326	34	writing	write	VERB
ftr-407	326	35	this	this	DET
ftr-407	326	36	reply	reply	NOUN
ftr-407	326	37	led	lead	VERB
ftr-407	326	38	me	i	PRON
ftr-407	326	39	to	to	PART
ftr-407	326	40	focus	focus	VERB
ftr-407	326	41	on	on	ADP
ftr-407	326	42	what	what	PRON
ftr-407	326	43	i	i	PRON
ftr-407	326	44	believe	believe	VERB
ftr-407	326	45	to	to	PART
ftr-407	326	46	be	be	AUX
ftr-407	326	47	their	their	PRON
ftr-407	326	48	principal	principal	ADJ
ftr-407	326	49	topic	topic	NOUN
ftr-407	326	50	.	.	PUNCT
ftr-407	327	1	2006	2006	NUM
ftr-407	327	2	]	]	PUNCT
ftr-407	327	3	is	be	AUX
ftr-407	327	4	the	the	DET
ftr-407	327	5	report	report	NOUN
ftr-407	327	6	of	of	ADP
ftr-407	327	7	lazarus	lazarus	PROPN
ftr-407	327	8	’s	’s	PART
ftr-407	327	9	death	death	NOUN
ftr-407	327	10	premature	premature	VERB
ftr-407	327	11	?	?	PUNCT
ftr-407	328	1	425	425	NUM
ftr-407	328	2	32	32	NUM
ftr-407	328	3	.	.	PUNCT
ftr-407	329	1	see	see	VERB
ftr-407	329	2	supra	supra	PROPN
ftr-407	329	3	notes	note	VERB
ftr-407	329	4	25	25	NUM
ftr-407	329	5	-	-	SYM
ftr-407	329	6	29	29	NUM
ftr-407	329	7	,	,	PUNCT
ftr-407	329	8	and	and	CCONJ
ftr-407	329	9	the	the	DET
ftr-407	329	10	accompanying	accompany	VERB
ftr-407	329	11	text	text	NOUN
ftr-407	329	12	.	.	PUNCT
ftr-407	330	1	33	33	NUM
ftr-407	330	2	.	.	PUNCT
ftr-407	331	1	lazarus	lazarus	PROPN
ftr-407	331	2	effect	effect	PROPN
ftr-407	331	3	,	,	PUNCT
ftr-407	331	4	supra	supra	PROPN
ftr-407	331	5	note	note	NOUN
ftr-407	331	6	2	2	NUM
ftr-407	331	7	,	,	PUNCT
ftr-407	331	8	at	at	ADP
ftr-407	331	9	358	358	NUM
ftr-407	331	10	.	.	PUNCT
ftr-407	332	1	a.	a.	NOUN
ftr-407	332	2	the	the	DET
ftr-407	332	3	adoption	adoption	NOUN
ftr-407	332	4	of	of	ADP
ftr-407	332	5	irc	irc	PROPN
ftr-407	332	6	section	section	NOUN
ftr-407	332	7	707(a)(2	707(a)(2	NUM
ftr-407	332	8	)	)	PUNCT
ftr-407	332	9	has	have	VERB
ftr-407	332	10	no	no	DET
ftr-407	332	11	bearing	bearing	NOUN
ftr-407	332	12	on	on	ADP
ftr-407	332	13	issues	issue	NOUN
ftr-407	332	14	discussed	discuss	VERB
ftr-407	332	15	in	in	ADP
ftr-407	332	16	the	the	DET
ftr-407	332	17	2004	2004	NUM
ftr-407	332	18	article	article	NOUN
ftr-407	332	19	.	.	PUNCT
ftr-407	333	1	on	on	ADP
ftr-407	333	2	page	page	NOUN
ftr-407	333	3	345	345	NUM
ftr-407	333	4	of	of	ADP
ftr-407	333	5	the	the	DET
ftr-407	333	6	lazarus	lazarus	PROPN
ftr-407	333	7	effect	effect	PROPN
ftr-407	333	8	article	article	PROPN
ftr-407	333	9	,	,	PUNCT
ftr-407	333	10	cameron	cameron	PROPN
ftr-407	333	11	and	and	CCONJ
ftr-407	333	12	postlewaite	postlewaite	ADP
ftr-407	333	13	state	state	NOUN
ftr-407	333	14	:	:	PUNCT
ftr-407	333	15	although	although	SCONJ
ftr-407	333	16	we	we	PRON
ftr-407	333	17	acknowledge	acknowledge	VERB
ftr-407	333	18	that	that	SCONJ
ftr-407	333	19	,	,	PUNCT
ftr-407	333	20	in	in	ADP
ftr-407	333	21	the	the	DET
ftr-407	333	22	absence	absence	NOUN
ftr-407	333	23	of	of	ADP
ftr-407	333	24	section	section	NOUN
ftr-407	333	25	707(a)(2	707(a)(2	NUM
ftr-407	333	26	)	)	PUNCT
ftr-407	333	27	,	,	PUNCT
ftr-407	333	28	our	our	PRON
ftr-407	333	29	conclusions	conclusion	NOUN
ftr-407	333	30	are	be	AUX
ftr-407	333	31	not	not	PART
ftr-407	333	32	entirely	entirely	ADV
ftr-407	333	33	free	free	ADJ
ftr-407	333	34	from	from	ADP
ftr-407	333	35	doubt	doubt	NOUN
ftr-407	333	36	,	,	PUNCT
ftr-407	333	37	we	we	PRON
ftr-407	333	38	believe	believe	VERB
ftr-407	333	39	that	that	SCONJ
ftr-407	333	40	the	the	DET
ftr-407	333	41	better	well	ADJ
ftr-407	333	42	interpretation	interpretation	NOUN
ftr-407	333	43	of	of	ADP
ftr-407	333	44	section	section	NOUN
ftr-407	333	45	707(c	707(c	PROPN
ftr-407	333	46	)	)	PUNCT
ftr-407	333	47	requires	require	VERB
ftr-407	333	48	that	that	SCONJ
ftr-407	333	49	a	a	DET
ftr-407	333	50	partnership	partnership	NOUN
ftr-407	333	51	recognize	recognize	VERB
ftr-407	333	52	gain	gain	NOUN
ftr-407	333	53	or	or	CCONJ
ftr-407	333	54	loss	loss	NOUN
ftr-407	333	55	on	on	ADP
ftr-407	333	56	the	the	DET
ftr-407	333	57	transfer	transfer	NOUN
ftr-407	333	58	of	of	ADP
ftr-407	333	59	property	property	NOUN
ftr-407	333	60	in	in	ADP
ftr-407	333	61	satisfaction	satisfaction	NOUN
ftr-407	333	62	of	of	ADP
ftr-407	333	63	a	a	DET
ftr-407	333	64	guaranteed	guarantee	VERB
ftr-407	333	65	payment	payment	NOUN
ftr-407	333	66	.	.	PUNCT
ftr-407	334	1	after	after	ADP
ftr-407	334	2	bringing	bring	VERB
ftr-407	334	3	the	the	DET
ftr-407	334	4	changes	change	NOUN
ftr-407	334	5	wrought	work	VERB
ftr-407	334	6	by	by	ADP
ftr-407	334	7	section	section	NOUN
ftr-407	334	8	707(a)(2	707(a)(2	PROPN
ftr-407	334	9	)	)	PUNCT
ftr-407	334	10	into	into	ADP
ftr-407	334	11	the	the	DET
ftr-407	334	12	analysis	analysis	NOUN
ftr-407	334	13	,	,	PUNCT
ftr-407	334	14	any	any	DET
ftr-407	334	15	lingering	linger	VERB
ftr-407	334	16	doubt	doubt	NOUN
ftr-407	334	17	in	in	ADP
ftr-407	334	18	this	this	DET
ftr-407	334	19	regard	regard	NOUN
ftr-407	334	20	vanishes	vanish	VERB
ftr-407	334	21	.	.	PUNCT
ftr-407	335	1	the	the	DET
ftr-407	335	2	changes	change	NOUN
ftr-407	335	3	“	"	PUNCT
ftr-407	335	4	wrought	work	VERB
ftr-407	335	5	by	by	ADP
ftr-407	335	6	section	section	NOUN
ftr-407	335	7	707(a)(2	707(a)(2	NUM
ftr-407	335	8	)	)	PUNCT
ftr-407	335	9	”	"	PUNCT
ftr-407	335	10	to	to	PART
ftr-407	335	11	which	which	PRON
ftr-407	335	12	cameron	cameron	PROPN
ftr-407	335	13	and	and	CCONJ
ftr-407	335	14	postlewaite	postlewaite	NOUN
ftr-407	335	15	refer	refer	NOUN
ftr-407	335	16	is	be	AUX
ftr-407	335	17	the	the	DET
ftr-407	335	18	change	change	NOUN
ftr-407	335	19	in	in	ADP
ftr-407	335	20	the	the	DET
ftr-407	335	21	standard	standard	NOUN
ftr-407	335	22	for	for	ADP
ftr-407	335	23	determining	determine	VERB
ftr-407	335	24	partner	partner	NOUN
ftr-407	335	25	capacity	capacity	NOUN
ftr-407	335	26	that	that	PRON
ftr-407	335	27	they	they	PRON
ftr-407	335	28	contend	contend	VERB
ftr-407	335	29	was	be	AUX
ftr-407	335	30	effected	effect	VERB
ftr-407	335	31	by	by	ADP
ftr-407	335	32	the	the	DET
ftr-407	335	33	adoption	adoption	NOUN
ftr-407	335	34	of	of	ADP
ftr-407	335	35	section	section	NOUN
ftr-407	335	36	707(a)(2	707(a)(2	NUM
ftr-407	335	37	)	)	PUNCT
ftr-407	335	38	.	.	PUNCT
ftr-407	336	1	in	in	ADP
ftr-407	336	2	the	the	DET
ftr-407	336	3	preceding	precede	VERB
ftr-407	336	4	part	part	NOUN
ftr-407	336	5	ii	ii	NOUN
ftr-407	336	6	of	of	ADP
ftr-407	336	7	this	this	DET
ftr-407	336	8	response	response	NOUN
ftr-407	336	9	,	,	PUNCT
ftr-407	336	10	i	i	PRON
ftr-407	336	11	set	set	VERB
ftr-407	336	12	forth	forth	ADP
ftr-407	336	13	my	my	PRON
ftr-407	336	14	reasons	reason	NOUN
ftr-407	336	15	for	for	ADP
ftr-407	336	16	concluding	conclude	VERB
ftr-407	336	17	that	that	SCONJ
ftr-407	336	18	neither	neither	DET
ftr-407	336	19	section	section	NOUN
ftr-407	336	20	707(a)(2	707(a)(2	NUM
ftr-407	336	21	)	)	PUNCT
ftr-407	336	22	,	,	PUNCT
ftr-407	336	23	nor	nor	CCONJ
ftr-407	336	24	its	its	PRON
ftr-407	336	25	legislative	legislative	ADJ
ftr-407	336	26	history	history	NOUN
ftr-407	336	27	,	,	PUNCT
ftr-407	336	28	changed	change	VERB
ftr-407	336	29	the	the	DET
ftr-407	336	30	standard	standard	NOUN
ftr-407	336	31	for	for	ADP
ftr-407	336	32	determining	determine	VERB
ftr-407	336	33	partner	partner	NOUN
ftr-407	336	34	capacity	capacity	NOUN
ftr-407	336	35	.	.	PUNCT
ftr-407	337	1	regulations	regulation	NOUN
ftr-407	337	2	adopted	adopt	VERB
ftr-407	337	3	after	after	ADP
ftr-407	337	4	the	the	DET
ftr-407	337	5	1984	1984	NUM
ftr-407	337	6	addition	addition	NOUN
ftr-407	337	7	of	of	ADP
ftr-407	337	8	section	section	NOUN
ftr-407	337	9	707(a)(2	707(a)(2	NUM
ftr-407	337	10	)	)	PUNCT
ftr-407	337	11	have	have	AUX
ftr-407	337	12	treated	treat	VERB
ftr-407	337	13	section	section	NOUN
ftr-407	337	14	707(c	707(c	PROPN
ftr-407	337	15	)	)	PUNCT
ftr-407	337	16	as	as	ADP
ftr-407	337	17	viable	viable	ADJ
ftr-407	337	18	and	and	CCONJ
ftr-407	337	19	have	have	AUX
ftr-407	337	20	not	not	PART
ftr-407	337	21	applied	apply	VERB
ftr-407	337	22	the	the	DET
ftr-407	337	23	proposed	propose	VERB
ftr-407	337	24	new	new	ADJ
ftr-407	337	25	standards	standard	NOUN
ftr-407	337	26	for	for	ADP
ftr-407	337	27	determining	determine	VERB
ftr-407	337	28	partnership	partnership	NOUN
ftr-407	337	29	capacity	capacity	NOUN
ftr-407	337	30	that	that	PRON
ftr-407	337	31	the	the	DET
ftr-407	337	32	legislative	legislative	ADJ
ftr-407	337	33	history	history	NOUN
ftr-407	337	34	to	to	ADP
ftr-407	337	35	the	the	DET
ftr-407	337	36	1984	1984	NUM
ftr-407	337	37	act	act	NOUN
ftr-407	337	38	invited	invite	VERB
ftr-407	337	39	treasury	treasury	NOUN
ftr-407	337	40	to	to	PART
ftr-407	337	41	adopt	adopt	VERB
ftr-407	337	42	.	.	PUNCT
ftr-407	338	1	unless	unless	SCONJ
ftr-407	338	2	and	and	CCONJ
ftr-407	338	3	until	until	SCONJ
ftr-407	338	4	treasury32	treasury32	NOUN
ftr-407	338	5	adopts	adopt	VERB
ftr-407	338	6	the	the	DET
ftr-407	338	7	new	new	ADJ
ftr-407	338	8	standards	standard	NOUN
ftr-407	338	9	proposed	propose	VERB
ftr-407	338	10	in	in	ADP
ftr-407	338	11	the	the	DET
ftr-407	338	12	1984	1984	NUM
ftr-407	338	13	legislative	legislative	ADJ
ftr-407	338	14	history	history	NOUN
ftr-407	338	15	and	and	CCONJ
ftr-407	338	16	applies	apply	VERB
ftr-407	338	17	those	those	DET
ftr-407	338	18	standards	standard	NOUN
ftr-407	338	19	to	to	ADP
ftr-407	338	20	the	the	DET
ftr-407	338	21	application	application	NOUN
ftr-407	338	22	of	of	ADP
ftr-407	338	23	section	section	NOUN
ftr-407	338	24	707(c	707(c	PROPN
ftr-407	338	25	)	)	PUNCT
ftr-407	338	26	,	,	PUNCT
ftr-407	338	27	the	the	DET
ftr-407	338	28	1984	1984	NUM
ftr-407	338	29	adoption	adoption	NOUN
ftr-407	338	30	of	of	ADP
ftr-407	338	31	section	section	NOUN
ftr-407	338	32	707(a)(2	707(a)(2	NUM
ftr-407	338	33	)	)	PUNCT
ftr-407	338	34	is	be	AUX
ftr-407	338	35	of	of	ADP
ftr-407	338	36	no	no	DET
ftr-407	338	37	consequence	consequence	NOUN
ftr-407	338	38	to	to	ADP
ftr-407	338	39	the	the	DET
ftr-407	338	40	issue	issue	NOUN
ftr-407	338	41	at	at	ADP
ftr-407	338	42	hand	hand	NOUN
ftr-407	338	43	(	(	PUNCT
ftr-407	338	44	namely	namely	ADV
ftr-407	338	45	,	,	PUNCT
ftr-407	338	46	whether	whether	SCONJ
ftr-407	338	47	a	a	DET
ftr-407	338	48	partnership	partnership	NOUN
ftr-407	338	49	recognizes	recognize	VERB
ftr-407	338	50	gain	gain	NOUN
ftr-407	338	51	on	on	ADP
ftr-407	338	52	making	make	VERB
ftr-407	338	53	a	a	DET
ftr-407	338	54	guaranteed	guarantee	VERB
ftr-407	338	55	payment	payment	NOUN
ftr-407	338	56	with	with	ADP
ftr-407	338	57	appreciated	appreciated	ADJ
ftr-407	338	58	property	property	NOUN
ftr-407	338	59	)	)	PUNCT
ftr-407	338	60	.	.	PUNCT
ftr-407	339	1	the	the	DET
ftr-407	339	2	deletion	deletion	NOUN
ftr-407	339	3	of	of	ADP
ftr-407	339	4	the	the	DET
ftr-407	339	5	section	section	NOUN
ftr-407	339	6	707(a)(2	707(a)(2	NUM
ftr-407	339	7	)	)	PUNCT
ftr-407	339	8	point	point	NOUN
ftr-407	339	9	from	from	ADP
ftr-407	339	10	cameron	cameron	PROPN
ftr-407	339	11	and	and	CCONJ
ftr-407	339	12	postlewaite	postlewaite	NOUN
ftr-407	339	13	’s	’s	PART
ftr-407	339	14	argument	argument	NOUN
ftr-407	339	15	that	that	SCONJ
ftr-407	339	16	the	the	DET
ftr-407	339	17	partnership	partnership	NOUN
ftr-407	339	18	recognizes	recognize	VERB
ftr-407	339	19	gain	gain	NOUN
ftr-407	339	20	weakens	weaken	VERB
ftr-407	339	21	their	their	PRON
ftr-407	339	22	case	case	NOUN
ftr-407	339	23	,	,	PUNCT
ftr-407	339	24	as	as	SCONJ
ftr-407	339	25	they	they	PRON
ftr-407	339	26	themselves	themselves	PRON
ftr-407	339	27	acknowledge	acknowledge	VERB
ftr-407	339	28	in	in	ADP
ftr-407	339	29	the	the	DET
ftr-407	339	30	two	two	NUM
ftr-407	339	31	sentences	sentence	NOUN
ftr-407	339	32	quoted	quote	VERB
ftr-407	339	33	above	above	ADV
ftr-407	339	34	.	.	PUNCT
ftr-407	340	1	however	however	ADV
ftr-407	340	2	,	,	PUNCT
ftr-407	340	3	independently	independently	ADV
ftr-407	340	4	of	of	ADP
ftr-407	340	5	their	their	PRON
ftr-407	340	6	section	section	NOUN
ftr-407	340	7	707(a)(2	707(a)(2	NUM
ftr-407	340	8	)	)	PUNCT
ftr-407	340	9	contention	contention	NOUN
ftr-407	340	10	,	,	PUNCT
ftr-407	340	11	cameron	cameron	PROPN
ftr-407	340	12	and	and	CCONJ
ftr-407	340	13	postlewaite	postlewaite	NOUN
ftr-407	340	14	have	have	AUX
ftr-407	340	15	made	make	VERB
ftr-407	340	16	significant	significant	ADJ
ftr-407	340	17	points	point	NOUN
ftr-407	340	18	in	in	ADP
ftr-407	340	19	criticism	criticism	NOUN
ftr-407	340	20	of	of	ADP
ftr-407	340	21	the	the	DET
ftr-407	340	22	analysis	analysis	NOUN
ftr-407	340	23	employed	employ	VERB
ftr-407	340	24	in	in	ADP
ftr-407	340	25	the	the	DET
ftr-407	340	26	2004	2004	NUM
ftr-407	340	27	article	article	NOUN
ftr-407	340	28	,	,	PUNCT
ftr-407	340	29	and	and	CCONJ
ftr-407	340	30	i	i	PRON
ftr-407	340	31	will	will	AUX
ftr-407	340	32	address	address	VERB
ftr-407	340	33	those	those	DET
ftr-407	340	34	points	point	NOUN
ftr-407	340	35	.	.	PUNCT
ftr-407	341	1	before	before	ADP
ftr-407	341	2	doing	do	VERB
ftr-407	341	3	so	so	ADV
ftr-407	341	4	,	,	PUNCT
ftr-407	341	5	there	there	PRON
ftr-407	341	6	are	be	VERB
ftr-407	341	7	several	several	ADJ
ftr-407	341	8	general	general	ADJ
ftr-407	341	9	propositions	proposition	NOUN
ftr-407	341	10	on	on	ADP
ftr-407	341	11	which	which	PRON
ftr-407	341	12	the	the	DET
ftr-407	341	13	2004	2004	NUM
ftr-407	341	14	article	article	NOUN
ftr-407	341	15	relies	rely	VERB
ftr-407	341	16	that	that	PRON
ftr-407	341	17	need	need	VERB
ftr-407	341	18	to	to	PART
ftr-407	341	19	be	be	AUX
ftr-407	341	20	put	put	VERB
ftr-407	341	21	in	in	ADP
ftr-407	341	22	focus	focus	NOUN
ftr-407	341	23	.	.	PUNCT
ftr-407	342	1	b.	b.	PROPN
ftr-407	343	1	no	no	PRON
ftr-407	343	2	expressed	express	VERB
ftr-407	343	3	legislative	legislative	ADJ
ftr-407	343	4	intent	intent	NOUN
ftr-407	343	5	regarding	regard	VERB
ftr-407	343	6	guaranteed	guarantee	VERB
ftr-407	343	7	payments	payment	NOUN
ftr-407	343	8	in	in	ADP
ftr-407	343	9	kind	kind	NOUN
ftr-407	343	10	as	as	SCONJ
ftr-407	343	11	acknowledged	acknowledge	VERB
ftr-407	343	12	in	in	ADP
ftr-407	343	13	both	both	CCONJ
ftr-407	343	14	the	the	DET
ftr-407	343	15	2004	2004	NUM
ftr-407	343	16	article	article	NOUN
ftr-407	343	17	and	and	CCONJ
ftr-407	343	18	the	the	DET
ftr-407	343	19	lazarus	lazarus	PROPN
ftr-407	343	20	effect	effect	PROPN
ftr-407	343	21	article	article	NOUN
ftr-407	343	22	,	,	PUNCT
ftr-407	343	23	it	it	PRON
ftr-407	343	24	is	be	AUX
ftr-407	343	25	virtually	virtually	ADV
ftr-407	343	26	certain	certain	ADJ
ftr-407	343	27	that	that	SCONJ
ftr-407	343	28	congress	congress	PROPN
ftr-407	343	29	did	do	AUX
ftr-407	343	30	not	not	PART
ftr-407	343	31	contemplate	contemplate	VERB
ftr-407	343	32	the	the	DET
ftr-407	343	33	possibility33	possibility33	NOUN
ftr-407	343	34	that	that	PRON
ftr-407	343	35	guaranteed	guarantee	VERB
ftr-407	343	36	payments	payment	NOUN
ftr-407	343	37	might	might	AUX
ftr-407	343	38	be	be	AUX
ftr-407	343	39	made	make	VERB
ftr-407	343	40	in	in	ADP
ftr-407	343	41	kind	kind	NOUN
ftr-407	343	42	when	when	SCONJ
ftr-407	343	43	it	it	PRON
ftr-407	343	44	adopted	adopt	VERB
ftr-407	343	45	section	section	NOUN
ftr-407	343	46	426	426	NUM
ftr-407	343	47	florida	florida	PROPN
ftr-407	343	48	tax	tax	PROPN
ftr-407	343	49	review	review	NOUN
ftr-407	343	50	vol.7:6	vol.7:6	VERB
ftr-407	343	51	34	34	NUM
ftr-407	343	52	.	.	PUNCT
ftr-407	344	1	preamble	preamble	ADJ
ftr-407	344	2	,	,	PUNCT
ftr-407	344	3	supra	supra	ADJ
ftr-407	344	4	note	note	NOUN
ftr-407	344	5	13	13	NUM
ftr-407	344	6	,	,	PUNCT
ftr-407	344	7	at	at	ADP
ftr-407	344	8	item	item	NOUN
ftr-407	344	9	6	6	NUM
ftr-407	344	10	.	.	PUNCT
ftr-407	345	1	the	the	DET
ftr-407	345	2	determination	determination	NOUN
ftr-407	345	3	of	of	ADP
ftr-407	345	4	treasury	treasury	NOUN
ftr-407	345	5	that	that	SCONJ
ftr-407	345	6	a	a	DET
ftr-407	345	7	partnership	partnership	NOUN
ftr-407	345	8	does	do	AUX
ftr-407	345	9	not	not	PART
ftr-407	345	10	recognize	recognize	VERB
ftr-407	345	11	gain	gain	NOUN
ftr-407	345	12	on	on	ADP
ftr-407	345	13	transferring	transfer	VERB
ftr-407	345	14	a	a	DET
ftr-407	345	15	compensatory	compensatory	ADJ
ftr-407	345	16	partnership	partnership	NOUN
ftr-407	345	17	interest	interest	NOUN
ftr-407	345	18	is	be	AUX
ftr-407	345	19	discussed	discuss	VERB
ftr-407	345	20	in	in	ADP
ftr-407	345	21	part	part	NOUN
ftr-407	345	22	iv.f.1	iv.f.1	ADV
ftr-407	345	23	of	of	ADP
ftr-407	345	24	this	this	DET
ftr-407	345	25	article	article	NOUN
ftr-407	345	26	.	.	PUNCT
ftr-407	346	1	707(c	707(c	PROPN
ftr-407	346	2	)	)	PUNCT
ftr-407	346	3	.	.	PUNCT
ftr-407	347	1	so	so	ADV
ftr-407	347	2	,	,	PUNCT
ftr-407	347	3	there	there	PRON
ftr-407	347	4	is	be	VERB
ftr-407	347	5	no	no	DET
ftr-407	347	6	explicit	explicit	ADJ
ftr-407	347	7	legislative	legislative	ADJ
ftr-407	347	8	intent	intent	NOUN
ftr-407	347	9	to	to	PART
ftr-407	347	10	guide	guide	VERB
ftr-407	347	11	us	we	PRON
ftr-407	347	12	in	in	ADP
ftr-407	347	13	deciding	decide	VERB
ftr-407	347	14	whether	whether	SCONJ
ftr-407	347	15	a	a	DET
ftr-407	347	16	partnership	partnership	NOUN
ftr-407	347	17	can	can	AUX
ftr-407	347	18	recognize	recognize	VERB
ftr-407	347	19	gain	gain	NOUN
ftr-407	347	20	or	or	CCONJ
ftr-407	347	21	loss	loss	NOUN
ftr-407	347	22	in	in	ADP
ftr-407	347	23	that	that	DET
ftr-407	347	24	circumstance	circumstance	NOUN
ftr-407	347	25	.	.	PUNCT
ftr-407	348	1	instead	instead	ADV
ftr-407	348	2	,	,	PUNCT
ftr-407	348	3	it	it	PRON
ftr-407	348	4	is	be	AUX
ftr-407	348	5	necessary	necessary	ADJ
ftr-407	348	6	to	to	PART
ftr-407	348	7	look	look	VERB
ftr-407	348	8	to	to	ADP
ftr-407	348	9	the	the	DET
ftr-407	348	10	basic	basic	ADJ
ftr-407	348	11	structure	structure	NOUN
ftr-407	348	12	of	of	ADP
ftr-407	348	13	subchapter	subchapter	NOUN
ftr-407	348	14	k	k	PROPN
ftr-407	348	15	and	and	CCONJ
ftr-407	348	16	the	the	DET
ftr-407	348	17	tax	tax	NOUN
ftr-407	348	18	principles	principle	NOUN
ftr-407	348	19	that	that	PRON
ftr-407	348	20	are	be	AUX
ftr-407	348	21	represented	represent	VERB
ftr-407	348	22	both	both	CCONJ
ftr-407	348	23	there	there	ADV
ftr-407	348	24	and	and	CCONJ
ftr-407	348	25	in	in	ADP
ftr-407	348	26	other	other	ADJ
ftr-407	348	27	parts	part	NOUN
ftr-407	348	28	of	of	ADP
ftr-407	348	29	the	the	DET
ftr-407	348	30	code	code	NOUN
ftr-407	348	31	.	.	PUNCT
ftr-407	349	1	the	the	DET
ftr-407	349	2	resolution	resolution	NOUN
ftr-407	349	3	of	of	ADP
ftr-407	349	4	the	the	DET
ftr-407	349	5	question	question	NOUN
ftr-407	349	6	of	of	ADP
ftr-407	349	7	gain	gain	NOUN
ftr-407	349	8	recognition	recognition	NOUN
ftr-407	349	9	depends	depend	VERB
ftr-407	349	10	upon	upon	SCONJ
ftr-407	349	11	a	a	DET
ftr-407	349	12	determination	determination	NOUN
ftr-407	349	13	of	of	ADP
ftr-407	349	14	what	what	DET
ftr-407	349	15	treatment	treatment	NOUN
ftr-407	349	16	best	well	ADV
ftr-407	349	17	accommodates	accommodate	VERB
ftr-407	349	18	those	those	DET
ftr-407	349	19	tax	tax	NOUN
ftr-407	349	20	principles	principle	NOUN
ftr-407	349	21	and	and	CCONJ
ftr-407	349	22	best	good	ADJ
ftr-407	349	23	conforms	conform	VERB
ftr-407	349	24	to	to	ADP
ftr-407	349	25	the	the	DET
ftr-407	349	26	statutory	statutory	ADJ
ftr-407	349	27	language	language	NOUN
ftr-407	349	28	of	of	ADP
ftr-407	349	29	section	section	NOUN
ftr-407	349	30	707(c	707(c	PROPN
ftr-407	349	31	)	)	PUNCT
ftr-407	349	32	.	.	PUNCT
ftr-407	350	1	i	i	PRON
ftr-407	350	2	do	do	AUX
ftr-407	350	3	not	not	PART
ftr-407	350	4	believe	believe	VERB
ftr-407	350	5	that	that	SCONJ
ftr-407	350	6	there	there	PRON
ftr-407	350	7	is	be	VERB
ftr-407	350	8	any	any	DET
ftr-407	350	9	disagreement	disagreement	NOUN
ftr-407	350	10	between	between	ADP
ftr-407	350	11	cameron	cameron	PROPN
ftr-407	350	12	and	and	CCONJ
ftr-407	350	13	postlewaite	postlewaite	NOUN
ftr-407	350	14	and	and	CCONJ
ftr-407	350	15	myself	myself	PRON
ftr-407	350	16	on	on	ADP
ftr-407	350	17	that	that	DET
ftr-407	350	18	framing	framing	NOUN
ftr-407	350	19	of	of	ADP
ftr-407	350	20	the	the	DET
ftr-407	350	21	issue	issue	NOUN
ftr-407	350	22	;	;	PUNCT
ftr-407	350	23	our	our	PRON
ftr-407	350	24	disagreement	disagreement	NOUN
ftr-407	350	25	centers	center	NOUN
ftr-407	350	26	on	on	ADP
ftr-407	350	27	the	the	DET
ftr-407	350	28	weight	weight	NOUN
ftr-407	350	29	to	to	PART
ftr-407	350	30	be	be	AUX
ftr-407	350	31	accorded	accord	VERB
ftr-407	350	32	to	to	ADP
ftr-407	350	33	competing	compete	VERB
ftr-407	350	34	tax	tax	NOUN
ftr-407	350	35	values	value	NOUN
ftr-407	350	36	that	that	PRON
ftr-407	350	37	are	be	AUX
ftr-407	350	38	implicated	implicate	VERB
ftr-407	350	39	in	in	ADP
ftr-407	350	40	that	that	DET
ftr-407	350	41	decision	decision	NOUN
ftr-407	350	42	.	.	PUNCT
ftr-407	351	1	c.	c.	NOUN
ftr-407	351	2	congressional	congressional	ADJ
ftr-407	351	3	goal	goal	NOUN
ftr-407	351	4	of	of	ADP
ftr-407	351	5	nonrecognition	nonrecognition	NOUN
ftr-407	351	6	for	for	ADP
ftr-407	351	7	transactions	transaction	NOUN
ftr-407	351	8	between	between	ADP
ftr-407	351	9	partnership	partnership	NOUN
ftr-407	351	10	and	and	CCONJ
ftr-407	351	11	partners	partner	NOUN
ftr-407	351	12	.	.	PUNCT
ftr-407	352	1	a	a	DET
ftr-407	352	2	premise	premise	NOUN
ftr-407	352	3	on	on	ADP
ftr-407	352	4	which	which	PRON
ftr-407	352	5	the	the	DET
ftr-407	352	6	2004	2004	NUM
ftr-407	352	7	article	article	NOUN
ftr-407	352	8	rests	rest	VERB
ftr-407	352	9	is	be	AUX
ftr-407	352	10	that	that	SCONJ
ftr-407	352	11	,	,	PUNCT
ftr-407	352	12	in	in	ADP
ftr-407	352	13	subchapter	subchapter	NOUN
ftr-407	352	14	k	k	NOUN
ftr-407	352	15	,	,	PUNCT
ftr-407	352	16	congress	congress	PROPN
ftr-407	352	17	showed	show	VERB
ftr-407	352	18	that	that	SCONJ
ftr-407	352	19	it	it	PRON
ftr-407	352	20	was	be	AUX
ftr-407	352	21	willing	willing	ADJ
ftr-407	352	22	to	to	PART
ftr-407	352	23	go	go	VERB
ftr-407	352	24	to	to	ADP
ftr-407	352	25	great	great	ADJ
ftr-407	352	26	lengths	length	NOUN
ftr-407	352	27	to	to	PART
ftr-407	352	28	prevent	prevent	VERB
ftr-407	352	29	the	the	DET
ftr-407	352	30	recognition	recognition	NOUN
ftr-407	352	31	of	of	ADP
ftr-407	352	32	gain	gain	NOUN
ftr-407	352	33	on	on	ADP
ftr-407	352	34	transactions	transaction	NOUN
ftr-407	352	35	between	between	ADP
ftr-407	352	36	a	a	DET
ftr-407	352	37	partnership	partnership	NOUN
ftr-407	352	38	and	and	CCONJ
ftr-407	352	39	a	a	DET
ftr-407	352	40	partner	partner	NOUN
ftr-407	352	41	when	when	SCONJ
ftr-407	352	42	it	it	PRON
ftr-407	352	43	was	be	AUX
ftr-407	352	44	reasonable	reasonable	ADJ
ftr-407	352	45	to	to	PART
ftr-407	352	46	do	do	VERB
ftr-407	352	47	so	so	ADV
ftr-407	352	48	,	,	PUNCT
ftr-407	352	49	and	and	CCONJ
ftr-407	352	50	instead	instead	ADV
ftr-407	352	51	to	to	PART
ftr-407	352	52	defer	defer	VERB
ftr-407	352	53	the	the	DET
ftr-407	352	54	recognition	recognition	NOUN
ftr-407	352	55	of	of	ADP
ftr-407	352	56	gain	gain	NOUN
ftr-407	352	57	.	.	PUNCT
ftr-407	353	1	it	it	PRON
ftr-407	353	2	was	be	AUX
ftr-407	353	3	ms	ms	PROPN
ftr-407	353	4	.	.	PROPN
ftr-407	353	5	cuenin	cuenin	PROPN
ftr-407	353	6	’s	’s	PART
ftr-407	354	1	and	and	CCONJ
ftr-407	354	2	my	my	PRON
ftr-407	354	3	contention	contention	NOUN
ftr-407	354	4	that	that	SCONJ
ftr-407	354	5	the	the	DET
ftr-407	354	6	principle	principle	NOUN
ftr-407	354	7	of	of	ADP
ftr-407	354	8	deferring	defer	VERB
ftr-407	354	9	gain	gain	NOUN
ftr-407	354	10	on	on	ADP
ftr-407	354	11	such	such	ADJ
ftr-407	354	12	transactions	transaction	NOUN
ftr-407	354	13	plus	plus	CCONJ
ftr-407	354	14	the	the	DET
ftr-407	354	15	desirability	desirability	NOUN
ftr-407	354	16	of	of	ADP
ftr-407	354	17	avoiding	avoid	VERB
ftr-407	354	18	complexity	complexity	NOUN
ftr-407	354	19	must	must	AUX
ftr-407	354	20	be	be	AUX
ftr-407	354	21	weighed	weigh	VERB
ftr-407	354	22	against	against	ADP
ftr-407	354	23	contrary	contrary	ADJ
ftr-407	354	24	considerations	consideration	NOUN
ftr-407	354	25	in	in	ADP
ftr-407	354	26	determining	determine	VERB
ftr-407	354	27	whether	whether	SCONJ
ftr-407	354	28	a	a	DET
ftr-407	354	29	partnership	partnership	NOUN
ftr-407	354	30	should	should	AUX
ftr-407	354	31	recognize	recognize	VERB
ftr-407	354	32	gain	gain	NOUN
ftr-407	354	33	on	on	ADP
ftr-407	354	34	making	make	VERB
ftr-407	354	35	a	a	DET
ftr-407	354	36	guaranteed	guarantee	VERB
ftr-407	354	37	payment	payment	NOUN
ftr-407	354	38	.	.	PUNCT
ftr-407	355	1	i	i	PRON
ftr-407	355	2	will	will	AUX
ftr-407	355	3	examine	examine	VERB
ftr-407	355	4	later	later	ADV
ftr-407	355	5	the	the	DET
ftr-407	355	6	opposing	opposing	ADJ
ftr-407	355	7	considerations	consideration	NOUN
ftr-407	355	8	and	and	CCONJ
ftr-407	355	9	the	the	DET
ftr-407	355	10	weight	weight	NOUN
ftr-407	355	11	to	to	PART
ftr-407	355	12	be	be	AUX
ftr-407	355	13	accorded	accord	VERB
ftr-407	355	14	them	they	PRON
ftr-407	355	15	.	.	PUNCT
ftr-407	356	1	for	for	ADP
ftr-407	356	2	now	now	ADV
ftr-407	356	3	,	,	PUNCT
ftr-407	356	4	i	i	PRON
ftr-407	356	5	merely	merely	ADV
ftr-407	356	6	wish	wish	VERB
ftr-407	356	7	to	to	PART
ftr-407	356	8	establish	establish	VERB
ftr-407	356	9	that	that	SCONJ
ftr-407	356	10	the	the	DET
ftr-407	356	11	principle	principle	NOUN
ftr-407	356	12	of	of	ADP
ftr-407	356	13	deferral	deferral	NOUN
ftr-407	356	14	is	be	AUX
ftr-407	356	15	a	a	DET
ftr-407	356	16	highly	highly	ADV
ftr-407	356	17	valued	value	VERB
ftr-407	356	18	goal	goal	NOUN
ftr-407	356	19	of	of	ADP
ftr-407	356	20	subchapter	subchapter	NOUN
ftr-407	356	21	k.	k.	PROPN
ftr-407	356	22	treasury	treasury	PROPN
ftr-407	356	23	itself	itself	PRON
ftr-407	356	24	made	make	VERB
ftr-407	356	25	reference	reference	NOUN
ftr-407	356	26	to	to	ADP
ftr-407	356	27	the	the	DET
ftr-407	356	28	importance	importance	NOUN
ftr-407	356	29	of	of	ADP
ftr-407	356	30	that	that	DET
ftr-407	356	31	goal	goal	NOUN
ftr-407	356	32	(	(	PUNCT
ftr-407	356	33	at	at	ADP
ftr-407	356	34	least	least	ADJ
ftr-407	356	35	as	as	ADP
ftr-407	356	36	to	to	ADP
ftr-407	356	37	one	one	NUM
ftr-407	356	38	aspect	aspect	NOUN
ftr-407	356	39	of	of	ADP
ftr-407	356	40	subchapter	subchapter	NOUN
ftr-407	356	41	k	k	NOUN
ftr-407	356	42	)	)	PUNCT
ftr-407	356	43	in	in	ADP
ftr-407	356	44	its	its	PRON
ftr-407	356	45	preamble	preamble	NOUN
ftr-407	356	46	to	to	ADP
ftr-407	356	47	the	the	DET
ftr-407	356	48	2005	2005	NUM
ftr-407	356	49	promulgation	promulgation	NOUN
ftr-407	356	50	of	of	ADP
ftr-407	356	51	amendments	amendment	NOUN
ftr-407	356	52	to	to	ADP
ftr-407	356	53	regulations	regulation	NOUN
ftr-407	356	54	dealing	deal	VERB
ftr-407	356	55	with	with	ADP
ftr-407	356	56	the	the	DET
ftr-407	356	57	transfer	transfer	NOUN
ftr-407	356	58	of	of	ADP
ftr-407	356	59	a	a	DET
ftr-407	356	60	partnership	partnership	NOUN
ftr-407	356	61	interest	interest	NOUN
ftr-407	356	62	for	for	ADP
ftr-407	356	63	services	service	NOUN
ftr-407	356	64	.	.	PUNCT
ftr-407	357	1	in	in	ADP
ftr-407	357	2	that	that	DET
ftr-407	357	3	preamble	preamble	NOUN
ftr-407	357	4	,	,	PUNCT
ftr-407	357	5	treasury	treasury	PROPN
ftr-407	357	6	stated	state	VERB
ftr-407	357	7	:	:	PUNCT
ftr-407	357	8	[	[	X
ftr-407	357	9	t]he	t]he	X
ftr-407	357	10	treasury	treasury	PROPN
ftr-407	357	11	department	department	NOUN
ftr-407	357	12	and	and	CCONJ
ftr-407	357	13	the	the	DET
ftr-407	357	14	irs	irs	PROPN
ftr-407	357	15	believe	believe	VERB
ftr-407	357	16	that	that	SCONJ
ftr-407	357	17	partnerships	partnership	NOUN
ftr-407	357	18	should	should	AUX
ftr-407	357	19	not	not	PART
ftr-407	357	20	be	be	AUX
ftr-407	357	21	required	require	VERB
ftr-407	357	22	to	to	PART
ftr-407	357	23	recognize	recognize	VERB
ftr-407	357	24	gain	gain	NOUN
ftr-407	357	25	on	on	ADP
ftr-407	357	26	the	the	DET
ftr-407	357	27	transfer	transfer	NOUN
ftr-407	357	28	of	of	ADP
ftr-407	357	29	a	a	DET
ftr-407	357	30	compensatory	compensatory	ADJ
ftr-407	357	31	partnership	partnership	NOUN
ftr-407	357	32	interest	interest	NOUN
ftr-407	357	33	.	.	PUNCT
ftr-407	358	1	such	such	DET
ftr-407	358	2	a	a	DET
ftr-407	358	3	rule	rule	NOUN
ftr-407	358	4	is	be	AUX
ftr-407	358	5	more	more	ADV
ftr-407	358	6	consistent	consistent	ADJ
ftr-407	358	7	with	with	ADP
ftr-407	358	8	the	the	DET
ftr-407	358	9	policies	policy	NOUN
ftr-407	358	10	underlying	underlie	VERB
ftr-407	358	11	section	section	NOUN
ftr-407	358	12	721	721	NUM
ftr-407	358	13	–	–	PUNCT
ftr-407	358	14	to	to	PART
ftr-407	358	15	defer	defer	VERB
ftr-407	358	16	recognition	recognition	NOUN
ftr-407	358	17	of	of	ADP
ftr-407	358	18	gain	gain	NOUN
ftr-407	358	19	or	or	CCONJ
ftr-407	358	20	loss	loss	NOUN
ftr-407	358	21	when	when	SCONJ
ftr-407	358	22	persons	person	NOUN
ftr-407	358	23	join	join	VERB
ftr-407	358	24	together	together	ADV
ftr-407	358	25	to	to	PART
ftr-407	358	26	conduct	conduct	VERB
ftr-407	358	27	a	a	DET
ftr-407	358	28	business	business	NOUN
ftr-407	358	29	.	.	PUNCT
ftr-407	358	30	.	.	PUNCT
ftr-407	359	1	.	.	PUNCT
ftr-407	360	1	.34	.34	NUM
ftr-407	361	1	i	i	PRON
ftr-407	361	2	do	do	AUX
ftr-407	361	3	not	not	PART
ftr-407	361	4	believe	believe	VERB
ftr-407	361	5	that	that	SCONJ
ftr-407	361	6	cameron	cameron	PROPN
ftr-407	361	7	and	and	CCONJ
ftr-407	361	8	postlewaite	postlewaite	NOUN
ftr-407	361	9	disagree	disagree	VERB
ftr-407	361	10	with	with	ADP
ftr-407	361	11	the	the	DET
ftr-407	361	12	statement	statement	NOUN
ftr-407	361	13	that	that	SCONJ
ftr-407	361	14	deferral	deferral	NOUN
ftr-407	361	15	of	of	ADP
ftr-407	361	16	recognition	recognition	NOUN
ftr-407	361	17	is	be	AUX
ftr-407	361	18	an	an	DET
ftr-407	361	19	important	important	ADJ
ftr-407	361	20	goal	goal	NOUN
ftr-407	361	21	of	of	ADP
ftr-407	361	22	subchapter	subchapter	NOUN
ftr-407	361	23	k.	k.	NOUN
ftr-407	362	1	their	their	PRON
ftr-407	362	2	thesis	thesis	NOUN
ftr-407	362	3	focuses	focus	VERB
ftr-407	362	4	on	on	ADP
ftr-407	362	5	competing	compete	VERB
ftr-407	362	6	tax	tax	NOUN
ftr-407	362	7	principles	principle	NOUN
ftr-407	362	8	which	which	PRON
ftr-407	362	9	they	they	PRON
ftr-407	362	10	believe	believe	VERB
ftr-407	362	11	outweigh	outweigh	VERB
ftr-407	362	12	the	the	DET
ftr-407	362	13	goal	goal	NOUN
ftr-407	362	14	of	of	ADP
ftr-407	362	15	nonrecognition	nonrecognition	NOUN
ftr-407	362	16	.	.	PUNCT
ftr-407	363	1	i	i	PRON
ftr-407	363	2	will	will	AUX
ftr-407	363	3	discuss	discuss	VERB
ftr-407	363	4	that	that	PRON
ftr-407	363	5	later	later	ADV
ftr-407	363	6	.	.	PUNCT
ftr-407	364	1	2006	2006	NUM
ftr-407	364	2	]	]	PUNCT
ftr-407	364	3	is	be	AUX
ftr-407	364	4	the	the	DET
ftr-407	364	5	report	report	NOUN
ftr-407	364	6	of	of	ADP
ftr-407	364	7	lazarus	lazarus	PROPN
ftr-407	364	8	’s	’s	PART
ftr-407	364	9	death	death	NOUN
ftr-407	364	10	premature	premature	VERB
ftr-407	364	11	?	?	PUNCT
ftr-407	365	1	427	427	NUM
ftr-407	365	2	35	35	NUM
ftr-407	365	3	.	.	PUNCT
ftr-407	366	1	see	see	VERB
ftr-407	366	2	mckee	mckee	PROPN
ftr-407	366	3	,	,	PUNCT
ftr-407	366	4	supra	supra	PROPN
ftr-407	366	5	note	note	PROPN
ftr-407	366	6	4	4	NUM
ftr-407	366	7	,	,	PUNCT
ftr-407	366	8	at	at	ADP
ftr-407	366	9	¶	¶	PROPN
ftr-407	366	10	1.02	1.02	NUM
ftr-407	366	11	;	;	PUNCT
ftr-407	366	12	lind	lind	PROPN
ftr-407	366	13	,	,	PUNCT
ftr-407	366	14	supra	supra	PROPN
ftr-407	366	15	note	note	PROPN
ftr-407	366	16	4	4	NUM
ftr-407	366	17	,	,	PUNCT
ftr-407	366	18	at	at	ADP
ftr-407	366	19	3	3	NUM
ftr-407	366	20	-	-	SYM
ftr-407	366	21	4	4	NUM
ftr-407	366	22	.	.	NUM
ftr-407	366	23	36	36	NUM
ftr-407	366	24	.	.	PUNCT
ftr-407	367	1	mckee	mckee	PROPN
ftr-407	367	2	,	,	PUNCT
ftr-407	367	3	supra	supra	PROPN
ftr-407	367	4	note	note	PROPN
ftr-407	367	5	4	4	NUM
ftr-407	367	6	,	,	PUNCT
ftr-407	367	7	at	at	ADP
ftr-407	367	8	¶	¶	PROPN
ftr-407	367	9	1.02[3	1.02[3	NUM
ftr-407	367	10	]	]	PUNCT
ftr-407	367	11	.	.	PUNCT
ftr-407	368	1	37	37	NUM
ftr-407	368	2	.	.	PUNCT
ftr-407	368	3	see	see	VERB
ftr-407	368	4	e.g.	e.g.	ADV
ftr-407	368	5	,	,	PUNCT
ftr-407	368	6	irc	irc	PROPN
ftr-407	368	7	§	§	PROPN
ftr-407	368	8	751	751	NUM
ftr-407	368	9	.	.	PUNCT
ftr-407	369	1	d.	d.	PROPN
ftr-407	369	2	eclectic	eclectic	ADJ
ftr-407	369	3	application	application	NOUN
ftr-407	369	4	of	of	ADP
ftr-407	369	5	entity	entity	NOUN
ftr-407	369	6	and	and	CCONJ
ftr-407	369	7	aggregate	aggregate	ADJ
ftr-407	369	8	treatments	treatment	NOUN
ftr-407	369	9	of	of	ADP
ftr-407	369	10	a	a	DET
ftr-407	369	11	partnership	partnership	NOUN
ftr-407	369	12	.	.	PUNCT
ftr-407	370	1	a	a	DET
ftr-407	370	2	partnership	partnership	NOUN
ftr-407	370	3	could	could	AUX
ftr-407	370	4	be	be	AUX
ftr-407	370	5	viewed	view	VERB
ftr-407	370	6	as	as	ADP
ftr-407	370	7	an	an	DET
ftr-407	370	8	entity	entity	NOUN
ftr-407	370	9	that	that	PRON
ftr-407	370	10	is	be	AUX
ftr-407	370	11	separate	separate	ADJ
ftr-407	370	12	from	from	ADP
ftr-407	370	13	its	its	PRON
ftr-407	370	14	partners	partner	NOUN
ftr-407	370	15	in	in	ADP
ftr-407	370	16	the	the	DET
ftr-407	370	17	same	same	ADJ
ftr-407	370	18	manner	manner	NOUN
ftr-407	370	19	that	that	PRON
ftr-407	370	20	a	a	DET
ftr-407	370	21	corporation	corporation	NOUN
ftr-407	370	22	is	be	AUX
ftr-407	370	23	regarded	regard	VERB
ftr-407	370	24	as	as	ADP
ftr-407	370	25	an	an	DET
ftr-407	370	26	entity	entity	NOUN
ftr-407	370	27	that	that	PRON
ftr-407	370	28	is	be	AUX
ftr-407	370	29	separate	separate	ADJ
ftr-407	370	30	from	from	ADP
ftr-407	370	31	its	its	PRON
ftr-407	370	32	shareholders	shareholder	NOUN
ftr-407	370	33	.	.	PUNCT
ftr-407	371	1	that	that	PRON
ftr-407	371	2	is	be	AUX
ftr-407	371	3	sometimes	sometimes	ADV
ftr-407	371	4	referred	refer	VERB
ftr-407	371	5	to	to	ADP
ftr-407	371	6	as	as	ADP
ftr-407	371	7	the	the	DET
ftr-407	371	8	“	"	PUNCT
ftr-407	371	9	entity	entity	NOUN
ftr-407	371	10	approach	approach	NOUN
ftr-407	371	11	.	.	PUNCT
ftr-407	371	12	”	"	PUNCT
ftr-407	372	1	alternatively	alternatively	ADV
ftr-407	372	2	,	,	PUNCT
ftr-407	372	3	a	a	DET
ftr-407	372	4	partnership	partnership	NOUN
ftr-407	372	5	could	could	AUX
ftr-407	372	6	be	be	AUX
ftr-407	372	7	regarded	regard	VERB
ftr-407	372	8	as	as	ADP
ftr-407	372	9	a	a	DET
ftr-407	372	10	convenient	convenient	ADJ
ftr-407	372	11	fiction	fiction	NOUN
ftr-407	372	12	representing	represent	VERB
ftr-407	372	13	an	an	DET
ftr-407	372	14	aggregate	aggregate	NOUN
ftr-407	372	15	of	of	ADP
ftr-407	372	16	interests	interest	NOUN
ftr-407	372	17	of	of	ADP
ftr-407	372	18	each	each	PRON
ftr-407	372	19	of	of	ADP
ftr-407	372	20	its	its	PRON
ftr-407	372	21	partners	partner	NOUN
ftr-407	372	22	.	.	PUNCT
ftr-407	373	1	that	that	PRON
ftr-407	373	2	is	be	AUX
ftr-407	373	3	sometimes	sometimes	ADV
ftr-407	373	4	referred	refer	VERB
ftr-407	373	5	to	to	ADP
ftr-407	373	6	as	as	ADP
ftr-407	373	7	the	the	DET
ftr-407	373	8	“	"	PUNCT
ftr-407	373	9	aggregate	aggregate	NOUN
ftr-407	373	10	”	"	PUNCT
ftr-407	373	11	or	or	CCONJ
ftr-407	373	12	“	"	PUNCT
ftr-407	373	13	conduit	conduit	NOUN
ftr-407	373	14	”	"	PUNCT
ftr-407	373	15	approach	approach	NOUN
ftr-407	373	16	.	.	PUNCT
ftr-407	374	1	the	the	DET
ftr-407	374	2	question	question	NOUN
ftr-407	374	3	of	of	ADP
ftr-407	374	4	whether	whether	SCONJ
ftr-407	374	5	to	to	PART
ftr-407	374	6	treat	treat	VERB
ftr-407	374	7	a	a	DET
ftr-407	374	8	partnership	partnership	NOUN
ftr-407	374	9	as	as	ADP
ftr-407	374	10	an	an	DET
ftr-407	374	11	entity	entity	NOUN
ftr-407	374	12	or	or	CCONJ
ftr-407	374	13	as	as	ADP
ftr-407	374	14	an	an	DET
ftr-407	374	15	aggregate	aggregate	NOUN
ftr-407	374	16	of	of	ADP
ftr-407	374	17	interests	interest	NOUN
ftr-407	374	18	could	could	AUX
ftr-407	374	19	be	be	AUX
ftr-407	374	20	resolved	resolve	VERB
ftr-407	374	21	by	by	ADP
ftr-407	374	22	treating	treat	VERB
ftr-407	374	23	it	it	PRON
ftr-407	374	24	entirely	entirely	ADV
ftr-407	374	25	as	as	ADP
ftr-407	374	26	one	one	NUM
ftr-407	374	27	or	or	CCONJ
ftr-407	374	28	the	the	DET
ftr-407	374	29	other	other	ADJ
ftr-407	374	30	.	.	PUNCT
ftr-407	375	1	when	when	SCONJ
ftr-407	375	2	congress	congress	PROPN
ftr-407	375	3	adopted	adopt	VERB
ftr-407	375	4	subchapter	subchapter	NOUN
ftr-407	375	5	k	k	NOUN
ftr-407	375	6	in	in	ADP
ftr-407	375	7	1954	1954	NUM
ftr-407	375	8	,	,	PUNCT
ftr-407	375	9	it	it	PRON
ftr-407	375	10	chose	choose	VERB
ftr-407	375	11	to	to	PART
ftr-407	375	12	treat	treat	VERB
ftr-407	375	13	a	a	DET
ftr-407	375	14	partnership	partnership	NOUN
ftr-407	375	15	as	as	ADP
ftr-407	375	16	an	an	DET
ftr-407	375	17	entity	entity	NOUN
ftr-407	375	18	for	for	ADP
ftr-407	375	19	some	some	DET
ftr-407	375	20	purposes	purpose	NOUN
ftr-407	375	21	and	and	CCONJ
ftr-407	375	22	as	as	ADP
ftr-407	375	23	an	an	DET
ftr-407	375	24	aggregate	aggregate	NOUN
ftr-407	375	25	of	of	ADP
ftr-407	375	26	interests	interest	NOUN
ftr-407	375	27	for	for	ADP
ftr-407	375	28	other	other	ADJ
ftr-407	375	29	purposes	purpose	NOUN
ftr-407	375	30	.	.	PUNCT
ftr-407	376	1	congress35	congress35	PROPN
ftr-407	376	2	declined	decline	VERB
ftr-407	376	3	to	to	PART
ftr-407	376	4	adopt	adopt	VERB
ftr-407	376	5	a	a	DET
ftr-407	376	6	single	single	ADJ
ftr-407	376	7	approach	approach	NOUN
ftr-407	376	8	to	to	ADP
ftr-407	376	9	the	the	DET
ftr-407	376	10	treatment	treatment	NOUN
ftr-407	376	11	of	of	ADP
ftr-407	376	12	partnerships	partnership	NOUN
ftr-407	376	13	,	,	PUNCT
ftr-407	376	14	and	and	CCONJ
ftr-407	376	15	instead	instead	ADV
ftr-407	376	16	adopted	adopt	VERB
ftr-407	376	17	an	an	DET
ftr-407	376	18	eclectic	eclectic	ADJ
ftr-407	376	19	approach	approach	NOUN
ftr-407	376	20	.	.	PUNCT
ftr-407	377	1	one	one	NUM
ftr-407	377	2	prominent	prominent	ADJ
ftr-407	377	3	treatise	treatise	NOUN
ftr-407	377	4	described	describe	VERB
ftr-407	377	5	this	this	DET
ftr-407	377	6	blending	blending	NOUN
ftr-407	377	7	of	of	ADP
ftr-407	377	8	entity	entity	NOUN
ftr-407	377	9	and	and	CCONJ
ftr-407	377	10	aggregate	aggregate	ADJ
ftr-407	377	11	concepts	concept	NOUN
ftr-407	377	12	in	in	ADP
ftr-407	377	13	the	the	DET
ftr-407	377	14	following	follow	VERB
ftr-407	377	15	language	language	NOUN
ftr-407	377	16	:	:	PUNCT
ftr-407	377	17	the	the	DET
ftr-407	377	18	drafters	drafter	NOUN
ftr-407	377	19	of	of	ADP
ftr-407	377	20	subchapter	subchapter	NOUN
ftr-407	377	21	k	k	PROPN
ftr-407	377	22	combined	combine	VERB
ftr-407	377	23	the	the	DET
ftr-407	377	24	entity	entity	NOUN
ftr-407	377	25	and	and	CCONJ
ftr-407	377	26	aggregate	aggregate	ADJ
ftr-407	377	27	concepts	concept	NOUN
ftr-407	377	28	in	in	ADP
ftr-407	377	29	developing	develop	VERB
ftr-407	377	30	a	a	DET
ftr-407	377	31	comprehensive	comprehensive	ADJ
ftr-407	377	32	scheme	scheme	NOUN
ftr-407	377	33	for	for	ADP
ftr-407	377	34	the	the	DET
ftr-407	377	35	taxation	taxation	NOUN
ftr-407	377	36	of	of	ADP
ftr-407	377	37	partnerships	partnership	NOUN
ftr-407	377	38	.	.	PUNCT
ftr-407	378	1	the	the	DET
ftr-407	378	2	aggregate	aggregate	ADJ
ftr-407	378	3	concept	concept	NOUN
ftr-407	378	4	predominates	predominate	VERB
ftr-407	378	5	in	in	ADP
ftr-407	378	6	connection	connection	NOUN
ftr-407	378	7	with	with	ADP
ftr-407	378	8	the	the	DET
ftr-407	378	9	taxation	taxation	NOUN
ftr-407	378	10	of	of	ADP
ftr-407	378	11	partnership	partnership	NOUN
ftr-407	378	12	income	income	NOUN
ftr-407	378	13	to	to	ADP
ftr-407	378	14	partners	partner	NOUN
ftr-407	378	15	and	and	CCONJ
ftr-407	378	16	the	the	DET
ftr-407	378	17	general	general	ADJ
ftr-407	378	18	nonrecognition	nonrecognition	NOUN
ftr-407	378	19	provisions	provision	NOUN
ftr-407	378	20	for	for	ADP
ftr-407	378	21	contributions	contribution	NOUN
ftr-407	378	22	to	to	ADP
ftr-407	378	23	and	and	CCONJ
ftr-407	378	24	distributions	distribution	NOUN
ftr-407	378	25	from	from	ADP
ftr-407	378	26	partnerships	partnership	NOUN
ftr-407	378	27	.	.	PUNCT
ftr-407	379	1	even	even	ADV
ftr-407	379	2	in	in	ADP
ftr-407	379	3	these	these	DET
ftr-407	379	4	matters	matter	NOUN
ftr-407	379	5	,	,	PUNCT
ftr-407	379	6	however	however	ADV
ftr-407	379	7	,	,	PUNCT
ftr-407	379	8	the	the	DET
ftr-407	379	9	drafters	drafter	NOUN
ftr-407	379	10	incorporated	incorporate	VERB
ftr-407	379	11	certain	certain	ADJ
ftr-407	379	12	entity	entity	NOUN
ftr-407	379	13	notions	notion	NOUN
ftr-407	379	14	.	.	PUNCT
ftr-407	379	15	.	.	PUNCT
ftr-407	379	16	.	.	PUNCT
ftr-407	379	17	.	.	PUNCT
ftr-407	380	1	the	the	DET
ftr-407	380	2	entity	entity	NOUN
ftr-407	380	3	approach	approach	NOUN
ftr-407	380	4	,	,	PUNCT
ftr-407	380	5	on	on	ADP
ftr-407	380	6	the	the	DET
ftr-407	380	7	other	other	ADJ
ftr-407	380	8	hand	hand	NOUN
ftr-407	380	9	,	,	PUNCT
ftr-407	380	10	predominates	predominate	VERB
ftr-407	380	11	in	in	ADP
ftr-407	380	12	the	the	DET
ftr-407	380	13	treatment	treatment	NOUN
ftr-407	380	14	of	of	ADP
ftr-407	380	15	transfers	transfer	NOUN
ftr-407	380	16	of	of	ADP
ftr-407	380	17	partnership	partnership	NOUN
ftr-407	380	18	interests	interest	NOUN
ftr-407	380	19	as	as	ADP
ftr-407	380	20	transfers	transfer	NOUN
ftr-407	380	21	of	of	ADP
ftr-407	380	22	interests	interest	NOUN
ftr-407	380	23	in	in	ADP
ftr-407	380	24	a	a	DET
ftr-407	380	25	separate	separate	ADJ
ftr-407	380	26	entity	entity	NOUN
ftr-407	380	27	rather	rather	ADV
ftr-407	380	28	than	than	ADP
ftr-407	380	29	in	in	ADP
ftr-407	380	30	the	the	DET
ftr-407	380	31	assets	asset	NOUN
ftr-407	380	32	of	of	ADP
ftr-407	380	33	the	the	DET
ftr-407	380	34	partnership	partnership	NOUN
ftr-407	380	35	.	.	PUNCT
ftr-407	381	1	aggregate	aggregate	ADJ
ftr-407	381	2	notions	notion	NOUN
ftr-407	381	3	come	come	VERB
ftr-407	381	4	into	into	ADP
ftr-407	381	5	play	play	NOUN
ftr-407	381	6	in	in	ADP
ftr-407	381	7	this	this	DET
ftr-407	381	8	area	area	NOUN
ftr-407	381	9	as	as	ADV
ftr-407	381	10	well	well	ADV
ftr-407	381	11	,	,	PUNCT
ftr-407	381	12	however	however	ADV
ftr-407	381	13	.	.	PUNCT
ftr-407	381	14	.	.	PUNCT
ftr-407	381	15	.	.	PUNCT
ftr-407	382	1	[	[	X
ftr-407	382	2	emphasis	emphasis	NOUN
ftr-407	382	3	added].36	added].36	NOUN
ftr-407	382	4	this	this	DET
ftr-407	382	5	eclectic	eclectic	ADJ
ftr-407	382	6	application	application	NOUN
ftr-407	382	7	of	of	ADP
ftr-407	382	8	entity	entity	NOUN
ftr-407	382	9	and	and	CCONJ
ftr-407	382	10	aggregate	aggregate	ADJ
ftr-407	382	11	approaches	approach	NOUN
ftr-407	382	12	is	be	AUX
ftr-407	382	13	a	a	DET
ftr-407	382	14	pragmatic	pragmatic	ADJ
ftr-407	382	15	solution	solution	NOUN
ftr-407	382	16	to	to	ADP
ftr-407	382	17	the	the	DET
ftr-407	382	18	treatment	treatment	NOUN
ftr-407	382	19	of	of	ADP
ftr-407	382	20	partnerships	partnership	NOUN
ftr-407	382	21	,	,	PUNCT
ftr-407	382	22	in	in	SCONJ
ftr-407	382	23	that	that	DET
ftr-407	382	24	aggregate	aggregate	ADJ
ftr-407	382	25	treatment	treatment	NOUN
ftr-407	382	26	operates	operate	VERB
ftr-407	382	27	better	well	ADV
ftr-407	382	28	in	in	ADP
ftr-407	382	29	some	some	DET
ftr-407	382	30	circumstances	circumstance	NOUN
ftr-407	382	31	and	and	CCONJ
ftr-407	382	32	entity	entity	NOUN
ftr-407	382	33	treatment	treatment	NOUN
ftr-407	382	34	better	well	ADV
ftr-407	382	35	in	in	ADP
ftr-407	382	36	others	other	NOUN
ftr-407	382	37	.	.	PUNCT
ftr-407	383	1	congress	congress	PROPN
ftr-407	383	2	chose	choose	VERB
ftr-407	383	3	to	to	PART
ftr-407	383	4	treat	treat	VERB
ftr-407	383	5	each	each	DET
ftr-407	383	6	situation	situation	NOUN
ftr-407	383	7	individually	individually	ADV
ftr-407	383	8	rather	rather	ADV
ftr-407	383	9	that	that	PRON
ftr-407	383	10	to	to	PART
ftr-407	383	11	commit	commit	VERB
ftr-407	383	12	exclusively	exclusively	ADV
ftr-407	383	13	to	to	ADP
ftr-407	383	14	one	one	NUM
ftr-407	383	15	approach	approach	NOUN
ftr-407	383	16	or	or	CCONJ
ftr-407	383	17	the	the	DET
ftr-407	383	18	other	other	ADJ
ftr-407	383	19	.	.	PUNCT
ftr-407	384	1	the	the	DET
ftr-407	384	2	eclectic	eclectic	ADJ
ftr-407	384	3	treatment	treatment	NOUN
ftr-407	384	4	is	be	AUX
ftr-407	384	5	not	not	PART
ftr-407	384	6	limited	limit	VERB
ftr-407	384	7	to	to	ADP
ftr-407	384	8	having	have	VERB
ftr-407	384	9	the	the	DET
ftr-407	384	10	entity	entity	NOUN
ftr-407	384	11	approach	approach	NOUN
ftr-407	384	12	apply	apply	VERB
ftr-407	384	13	to	to	ADP
ftr-407	384	14	some	some	DET
ftr-407	384	15	sections	section	NOUN
ftr-407	384	16	of	of	ADP
ftr-407	384	17	the	the	DET
ftr-407	384	18	code	code	NOUN
ftr-407	384	19	and	and	CCONJ
ftr-407	384	20	the	the	DET
ftr-407	384	21	aggregate	aggregate	NOUN
ftr-407	384	22	to	to	ADP
ftr-407	384	23	others	other	NOUN
ftr-407	384	24	.	.	PUNCT
ftr-407	385	1	a	a	DET
ftr-407	385	2	single	single	ADJ
ftr-407	385	3	section	section	NOUN
ftr-407	385	4	of	of	ADP
ftr-407	385	5	subchapter	subchapter	NOUN
ftr-407	385	6	k	k	PROPN
ftr-407	385	7	can	can	AUX
ftr-407	385	8	have	have	VERB
ftr-407	385	9	both	both	PRON
ftr-407	385	10	entity	entity	NOUN
ftr-407	385	11	and	and	CCONJ
ftr-407	385	12	aggregate	aggregate	ADJ
ftr-407	385	13	approaches	approach	NOUN
ftr-407	385	14	apply	apply	VERB
ftr-407	385	15	to	to	ADP
ftr-407	385	16	different	different	ADJ
ftr-407	385	17	applications	application	NOUN
ftr-407	385	18	of	of	ADP
ftr-407	385	19	that	that	DET
ftr-407	385	20	provision	provision	NOUN
ftr-407	385	21	.	.	PUNCT
ftr-407	386	1	this37	this37	PROPN
ftr-407	386	2	eclectic	eclectic	ADJ
ftr-407	386	3	approach	approach	NOUN
ftr-407	386	4	to	to	ADP
ftr-407	386	5	a	a	DET
ftr-407	386	6	single	single	ADJ
ftr-407	386	7	section	section	NOUN
ftr-407	386	8	of	of	ADP
ftr-407	386	9	the	the	DET
ftr-407	386	10	code	code	NOUN
ftr-407	386	11	is	be	AUX
ftr-407	386	12	evident	evident	ADJ
ftr-407	386	13	in	in	ADP
ftr-407	386	14	section	section	NOUN
ftr-407	386	15	707(c	707(c	PROPN
ftr-407	386	16	)	)	PUNCT
ftr-407	386	17	itself	itself	PRON
ftr-407	386	18	.	.	PUNCT
ftr-407	387	1	section	section	NOUN
ftr-407	387	2	707(c	707(c	PROPN
ftr-407	387	3	)	)	PUNCT
ftr-407	387	4	directs	direct	VERB
ftr-407	387	5	an	an	DET
ftr-407	387	6	entity	entity	NOUN
ftr-407	387	7	approach	approach	NOUN
ftr-407	387	8	for	for	ADP
ftr-407	387	9	guaranteed	guarantee	VERB
ftr-407	387	10	payments	payment	NOUN
ftr-407	387	11	for	for	ADP
ftr-407	387	12	purposes	purpose	NOUN
ftr-407	387	13	of	of	ADP
ftr-407	387	14	the	the	DET
ftr-407	387	15	three	three	NUM
ftr-407	387	16	code	code	NOUN
ftr-407	387	17	provisions	provision	NOUN
ftr-407	387	18	listed	list	VERB
ftr-407	387	19	in	in	ADP
ftr-407	387	20	that	that	DET
ftr-407	387	21	section	section	NOUN
ftr-407	387	22	.	.	PUNCT
ftr-407	388	1	for	for	ADP
ftr-407	388	2	purposes	purpose	NOUN
ftr-407	388	3	of	of	ADP
ftr-407	388	4	428	428	NUM
ftr-407	388	5	florida	florida	PROPN
ftr-407	388	6	tax	tax	PROPN
ftr-407	388	7	review	review	NOUN
ftr-407	388	8	vol.7:6	vol.7:6	VERB
ftr-407	388	9	38	38	NUM
ftr-407	388	10	.	.	PUNCT
ftr-407	388	11	regs	regs	PROPN
ftr-407	388	12	.	.	PUNCT
ftr-407	389	1	§	§	PROPN
ftr-407	389	2	1.707	1.707	NUM
ftr-407	389	3	-	-	SYM
ftr-407	389	4	1(c	1(c	NUM
ftr-407	389	5	)	)	PUNCT
ftr-407	389	6	.	.	PUNCT
ftr-407	390	1	39	39	NUM
ftr-407	390	2	.	.	PUNCT
ftr-407	391	1	regs	regs	PROPN
ftr-407	391	2	.	.	PUNCT
ftr-407	392	1	§	§	PROPN
ftr-407	392	2	1.704	1.704	NUM
ftr-407	392	3	-	-	NUM
ftr-407	392	4	1(b)(2)(iv)(b	1(b)(2)(iv)(b	NUM
ftr-407	392	5	)	)	PUNCT
ftr-407	392	6	.	.	PUNCT
ftr-407	393	1	40	40	NUM
ftr-407	393	2	.	.	X
ftr-407	393	3	2004	2004	NUM
ftr-407	393	4	article	article	NOUN
ftr-407	393	5	,	,	PUNCT
ftr-407	393	6	supra	supra	PROPN
ftr-407	393	7	note	note	PROPN
ftr-407	393	8	1	1	NUM
ftr-407	393	9	,	,	PUNCT
ftr-407	393	10	at	at	ADP
ftr-407	393	11	416	416	NUM
ftr-407	393	12	-	-	SYM
ftr-407	393	13	18	18	NUM
ftr-407	393	14	.	.	NOUN
ftr-407	393	15	41	41	NUM
ftr-407	393	16	.	.	PUNCT
ftr-407	393	17	regs	regs	PROPN
ftr-407	393	18	.	.	PUNCT
ftr-407	394	1	§	§	PROPN
ftr-407	394	2	1.707	1.707	NUM
ftr-407	394	3	-	-	SYM
ftr-407	394	4	1(c	1(c	NUM
ftr-407	394	5	)	)	PUNCT
ftr-407	394	6	.	.	PUNCT
ftr-407	395	1	42	42	NUM
ftr-407	395	2	.	.	PUNCT
ftr-407	395	3	2004	2004	NUM
ftr-407	395	4	article	article	NOUN
ftr-407	395	5	,	,	PUNCT
ftr-407	395	6	supra	supra	PROPN
ftr-407	395	7	note	note	PROPN
ftr-407	395	8	1	1	NUM
ftr-407	395	9	,	,	PUNCT
ftr-407	395	10	at	at	ADP
ftr-407	395	11	418	418	NUM
ftr-407	395	12	-	-	SYM
ftr-407	395	13	19	19	NUM
ftr-407	395	14	.	.	PUNCT
ftr-407	395	15	other	other	ADJ
ftr-407	395	16	tax	tax	NOUN
ftr-407	395	17	provisions	provision	NOUN
ftr-407	395	18	,	,	PUNCT
ftr-407	395	19	one	one	PRON
ftr-407	395	20	might	might	AUX
ftr-407	395	21	expect	expect	VERB
ftr-407	395	22	guaranteed	guarantee	VERB
ftr-407	395	23	payments	payment	NOUN
ftr-407	395	24	to	to	PART
ftr-407	395	25	be	be	AUX
ftr-407	395	26	given	give	VERB
ftr-407	395	27	aggregate	aggregate	ADJ
ftr-407	395	28	treatment	treatment	NOUN
ftr-407	395	29	–	–	PUNCT
ftr-407	395	30	i.e.	i.e.	X
ftr-407	395	31	,	,	PUNCT
ftr-407	395	32	treated	treat	VERB
ftr-407	395	33	the	the	DET
ftr-407	395	34	same	same	ADJ
ftr-407	395	35	as	as	ADP
ftr-407	395	36	partnership	partnership	NOUN
ftr-407	395	37	distributions	distribution	NOUN
ftr-407	395	38	to	to	ADP
ftr-407	395	39	a	a	DET
ftr-407	395	40	partner	partner	NOUN
ftr-407	395	41	.	.	PUNCT
ftr-407	396	1	in	in	ADP
ftr-407	396	2	fact	fact	NOUN
ftr-407	396	3	,	,	PUNCT
ftr-407	396	4	however	however	ADV
ftr-407	396	5	,	,	PUNCT
ftr-407	396	6	the	the	DET
ftr-407	396	7	regulations	regulation	NOUN
ftr-407	396	8	to	to	ADP
ftr-407	396	9	that	that	DET
ftr-407	396	10	section	section	NOUN
ftr-407	396	11	list	list	NOUN
ftr-407	396	12	three	three	NUM
ftr-407	396	13	additional	additional	ADJ
ftr-407	396	14	code	code	NOUN
ftr-407	396	15	provisions	provision	NOUN
ftr-407	396	16	to	to	PART
ftr-407	396	17	which	which	PRON
ftr-407	396	18	entity	entity	NOUN
ftr-407	396	19	treatment	treatment	NOUN
ftr-407	396	20	is	be	AUX
ftr-407	396	21	accorded	accord	VERB
ftr-407	396	22	,	,	PUNCT
ftr-407	396	23	and	and	CCONJ
ftr-407	396	24	another	another	DET
ftr-407	396	25	regulation38	regulation38	NOUN
ftr-407	396	26	applies	apply	VERB
ftr-407	396	27	entity	entity	NOUN
ftr-407	396	28	treatment	treatment	NOUN
ftr-407	396	29	in	in	ADP
ftr-407	396	30	determining	determine	VERB
ftr-407	396	31	the	the	DET
ftr-407	396	32	effect	effect	NOUN
ftr-407	396	33	of	of	ADP
ftr-407	396	34	a	a	DET
ftr-407	396	35	guaranteed	guarantee	VERB
ftr-407	396	36	payment	payment	NOUN
ftr-407	396	37	on	on	ADP
ftr-407	396	38	the	the	DET
ftr-407	396	39	distributee	distributee	NOUN
ftr-407	396	40	partner	partner	NOUN
ftr-407	396	41	’s	’s	PART
ftr-407	396	42	capital	capital	NOUN
ftr-407	396	43	account.39	account.39	NOUN
ftr-407	396	44	in	in	ADP
ftr-407	396	45	the	the	DET
ftr-407	396	46	2004	2004	NUM
ftr-407	396	47	article	article	NOUN
ftr-407	396	48	,	,	PUNCT
ftr-407	396	49	ms	ms	PROPN
ftr-407	396	50	.	.	PROPN
ftr-407	396	51	cuenin	cuenin	PROPN
ftr-407	397	1	and	and	CCONJ
ftr-407	397	2	i	i	PRON
ftr-407	397	3	acknowledged	acknowledge	VERB
ftr-407	397	4	that	that	SCONJ
ftr-407	397	5	the	the	DET
ftr-407	397	6	language	language	NOUN
ftr-407	397	7	making	make	VERB
ftr-407	397	8	the	the	DET
ftr-407	397	9	entity	entity	NOUN
ftr-407	397	10	approach	approach	NOUN
ftr-407	397	11	applicable	applicable	ADJ
ftr-407	397	12	to	to	ADP
ftr-407	397	13	section	section	NOUN
ftr-407	397	14	707(c	707(c	PROPN
ftr-407	397	15	)	)	PUNCT
ftr-407	397	16	only	only	ADV
ftr-407	397	17	for	for	ADP
ftr-407	397	18	purposes	purpose	NOUN
ftr-407	397	19	of	of	ADP
ftr-407	397	20	three	three	NUM
ftr-407	397	21	code	code	NOUN
ftr-407	397	22	sections	section	NOUN
ftr-407	397	23	has	have	AUX
ftr-407	397	24	not	not	PART
ftr-407	397	25	controlled	control	VERB
ftr-407	397	26	the	the	DET
ftr-407	397	27	construction	construction	NOUN
ftr-407	397	28	of	of	ADP
ftr-407	397	29	that	that	DET
ftr-407	397	30	provision.40	provision.40	NOUN
ftr-407	397	31	instead	instead	ADV
ftr-407	397	32	,	,	PUNCT
ftr-407	397	33	as	as	SCONJ
ftr-407	397	34	noted	note	VERB
ftr-407	397	35	above	above	ADV
ftr-407	397	36	,	,	PUNCT
ftr-407	397	37	treasury	treasury	PROPN
ftr-407	397	38	has	have	AUX
ftr-407	397	39	expanded	expand	VERB
ftr-407	397	40	the	the	DET
ftr-407	397	41	circumstances	circumstance	NOUN
ftr-407	397	42	in	in	ADP
ftr-407	397	43	which	which	PRON
ftr-407	397	44	a	a	DET
ftr-407	397	45	guaranteed	guarantee	VERB
ftr-407	397	46	payment	payment	NOUN
ftr-407	397	47	will	will	AUX
ftr-407	397	48	be	be	AUX
ftr-407	397	49	treated	treat	VERB
ftr-407	397	50	as	as	ADP
ftr-407	397	51	one	one	NUM
ftr-407	397	52	made	make	VERB
ftr-407	397	53	to	to	ADP
ftr-407	397	54	an	an	DET
ftr-407	397	55	unrelated	unrelated	ADJ
ftr-407	397	56	third	third	ADJ
ftr-407	397	57	party	party	NOUN
ftr-407	397	58	(	(	PUNCT
ftr-407	397	59	i.e.	i.e.	X
ftr-407	397	60	,	,	PUNCT
ftr-407	397	61	an	an	DET
ftr-407	397	62	entity	entity	NOUN
ftr-407	397	63	treatment	treatment	NOUN
ftr-407	397	64	)	)	PUNCT
ftr-407	397	65	.	.	PUNCT
ftr-407	398	1	we	we	PRON
ftr-407	398	2	concluded	conclude	VERB
ftr-407	398	3	that	that	SCONJ
ftr-407	398	4	the	the	DET
ftr-407	398	5	same	same	ADJ
ftr-407	398	6	pragmatic	pragmatic	ADJ
ftr-407	398	7	eclectic	eclectic	ADJ
ftr-407	398	8	approach	approach	NOUN
ftr-407	398	9	should	should	AUX
ftr-407	398	10	be	be	AUX
ftr-407	398	11	applied	apply	VERB
ftr-407	398	12	to	to	ADP
ftr-407	398	13	section	section	NOUN
ftr-407	398	14	707(c	707(c	PROPN
ftr-407	398	15	)	)	PUNCT
ftr-407	398	16	that	that	SCONJ
ftr-407	398	17	congress	congress	PROPN
ftr-407	398	18	applied	apply	VERB
ftr-407	398	19	to	to	ADP
ftr-407	398	20	subchapter	subchapter	NOUN
ftr-407	398	21	k.	k.	PROPN
ftr-407	399	1	it	it	PRON
ftr-407	399	2	is	be	AUX
ftr-407	399	3	for	for	ADP
ftr-407	399	4	that	that	DET
ftr-407	399	5	reason	reason	NOUN
ftr-407	399	6	that	that	SCONJ
ftr-407	399	7	,	,	PUNCT
ftr-407	399	8	in	in	ADP
ftr-407	399	9	reaching	reach	VERB
ftr-407	399	10	our	our	PRON
ftr-407	399	11	conclusions	conclusion	NOUN
ftr-407	399	12	,	,	PUNCT
ftr-407	399	13	we	we	PRON
ftr-407	399	14	were	be	AUX
ftr-407	399	15	able	able	ADJ
ftr-407	399	16	to	to	PART
ftr-407	399	17	accept	accept	VERB
ftr-407	399	18	that	that	SCONJ
ftr-407	399	19	a	a	DET
ftr-407	399	20	guaranteed	guarantee	VERB
ftr-407	399	21	payment	payment	NOUN
ftr-407	399	22	in	in	ADP
ftr-407	399	23	kind	kind	NOUN
ftr-407	399	24	should	should	AUX
ftr-407	399	25	be	be	AUX
ftr-407	399	26	treated	treat	VERB
ftr-407	399	27	as	as	ADP
ftr-407	399	28	a	a	DET
ftr-407	399	29	partnership	partnership	NOUN
ftr-407	399	30	distribution	distribution	NOUN
ftr-407	399	31	for	for	ADP
ftr-407	399	32	some	some	DET
ftr-407	399	33	purposes	purpose	NOUN
ftr-407	399	34	and	and	CCONJ
ftr-407	399	35	as	as	ADP
ftr-407	399	36	a	a	DET
ftr-407	399	37	payment	payment	NOUN
ftr-407	399	38	to	to	ADP
ftr-407	399	39	a	a	DET
ftr-407	399	40	third	third	ADJ
ftr-407	399	41	party	party	NOUN
ftr-407	399	42	for	for	ADP
ftr-407	399	43	other	other	ADJ
ftr-407	399	44	purposes	purpose	NOUN
ftr-407	399	45	.	.	PUNCT
ftr-407	400	1	that	that	DET
ftr-407	400	2	treatment	treatment	NOUN
ftr-407	400	3	is	be	AUX
ftr-407	400	4	consistent	consistent	ADJ
ftr-407	400	5	with	with	ADP
ftr-407	400	6	the	the	DET
ftr-407	400	7	eclectic	eclectic	ADJ
ftr-407	400	8	statutory	statutory	ADJ
ftr-407	400	9	scheme	scheme	NOUN
ftr-407	400	10	and	and	CCONJ
ftr-407	400	11	with	with	ADP
ftr-407	400	12	the	the	DET
ftr-407	400	13	very	very	ADJ
ftr-407	400	14	language	language	NOUN
ftr-407	400	15	of	of	ADP
ftr-407	400	16	section	section	NOUN
ftr-407	400	17	707(c	707(c	PROPN
ftr-407	400	18	)	)	PUNCT
ftr-407	400	19	.	.	PUNCT
ftr-407	401	1	the	the	DET
ftr-407	401	2	determination	determination	NOUN
ftr-407	401	3	of	of	ADP
ftr-407	401	4	how	how	SCONJ
ftr-407	401	5	a	a	DET
ftr-407	401	6	guaranteed	guarantee	VERB
ftr-407	401	7	payment	payment	NOUN
ftr-407	401	8	should	should	AUX
ftr-407	401	9	be	be	AUX
ftr-407	401	10	treated	treat	VERB
ftr-407	401	11	therefore	therefore	ADV
ftr-407	401	12	often	often	ADV
ftr-407	401	13	will	will	AUX
ftr-407	401	14	turn	turn	VERB
ftr-407	401	15	on	on	ADP
ftr-407	401	16	a	a	DET
ftr-407	401	17	weighing	weighing	NOUN
ftr-407	401	18	of	of	ADP
ftr-407	401	19	tax	tax	NOUN
ftr-407	401	20	policy	policy	NOUN
ftr-407	401	21	considerations	consideration	NOUN
ftr-407	401	22	,	,	PUNCT
ftr-407	401	23	which	which	PRON
ftr-407	401	24	was	be	AUX
ftr-407	401	25	the	the	DET
ftr-407	401	26	approach	approach	NOUN
ftr-407	401	27	taken	take	VERB
ftr-407	401	28	in	in	ADP
ftr-407	401	29	the	the	DET
ftr-407	401	30	2004	2004	NUM
ftr-407	401	31	article	article	NOUN
ftr-407	401	32	.	.	PUNCT
ftr-407	402	1	e.	e.	PROPN
ftr-407	402	2	slight	slight	PROPN
ftr-407	402	3	presumption	presumption	NOUN
ftr-407	402	4	favoring	favor	VERB
ftr-407	402	5	aggregate	aggregate	ADJ
ftr-407	402	6	treatment	treatment	NOUN
ftr-407	402	7	.	.	PUNCT
ftr-407	403	1	given	give	VERB
ftr-407	403	2	the	the	DET
ftr-407	403	3	statement	statement	NOUN
ftr-407	403	4	in	in	ADP
ftr-407	403	5	section	section	NOUN
ftr-407	403	6	707(c	707(c	PROPN
ftr-407	403	7	)	)	PUNCT
ftr-407	403	8	that	that	SCONJ
ftr-407	403	9	a	a	DET
ftr-407	403	10	guaranteed	guarantee	VERB
ftr-407	403	11	payment	payment	NOUN
ftr-407	403	12	is	be	AUX
ftr-407	403	13	to	to	PART
ftr-407	403	14	be	be	AUX
ftr-407	403	15	treated	treat	VERB
ftr-407	403	16	as	as	ADP
ftr-407	403	17	having	having	AUX
ftr-407	403	18	been	be	AUX
ftr-407	403	19	made	make	VERB
ftr-407	403	20	to	to	ADP
ftr-407	403	21	a	a	DET
ftr-407	403	22	third	third	ADJ
ftr-407	403	23	party	party	NOUN
ftr-407	403	24	only	only	ADV
ftr-407	403	25	for	for	ADP
ftr-407	403	26	purposes	purpose	NOUN
ftr-407	403	27	of	of	ADP
ftr-407	403	28	three	three	NUM
ftr-407	403	29	code	code	NOUN
ftr-407	403	30	provisions	provision	NOUN
ftr-407	403	31	,	,	PUNCT
ftr-407	403	32	and	and	CCONJ
ftr-407	403	33	given	give	VERB
ftr-407	403	34	the	the	DET
ftr-407	403	35	statement	statement	NOUN
ftr-407	403	36	in	in	ADP
ftr-407	403	37	the	the	DET
ftr-407	403	38	treasury	treasury	NOUN
ftr-407	403	39	regulation	regulation	NOUN
ftr-407	403	40	,	,	PUNCT
ftr-407	403	41	after	after	ADP
ftr-407	403	42	listing	list	VERB
ftr-407	403	43	three	three	NUM
ftr-407	403	44	other	other	ADJ
ftr-407	403	45	exceptions	exception	NOUN
ftr-407	403	46	to	to	PART
ftr-407	403	47	aggregate	aggregate	VERB
ftr-407	403	48	treatment	treatment	NOUN
ftr-407	403	49	,	,	PUNCT
ftr-407	403	50	that	that	SCONJ
ftr-407	403	51	“	"	PUNCT
ftr-407	403	52	[	[	PUNCT
ftr-407	403	53	f]or	f]or	VERB
ftr-407	403	54	the	the	DET
ftr-407	403	55	purposes	purpose	NOUN
ftr-407	403	56	of	of	ADP
ftr-407	403	57	other	other	ADJ
ftr-407	403	58	provisions	provision	NOUN
ftr-407	403	59	of	of	ADP
ftr-407	403	60	the	the	DET
ftr-407	403	61	internal	internal	ADJ
ftr-407	403	62	revenue	revenue	NOUN
ftr-407	403	63	laws	law	NOUN
ftr-407	403	64	,	,	PUNCT
ftr-407	403	65	guaranteed	guarantee	VERB
ftr-407	403	66	payments	payment	NOUN
ftr-407	403	67	are	be	AUX
ftr-407	403	68	regarded	regard	VERB
ftr-407	403	69	as	as	ADP
ftr-407	403	70	a	a	DET
ftr-407	403	71	partner	partner	NOUN
ftr-407	403	72	’s	’s	PART
ftr-407	403	73	distributive	distributive	ADJ
ftr-407	403	74	share	share	NOUN
ftr-407	403	75	of	of	ADP
ftr-407	403	76	ordinary	ordinary	ADJ
ftr-407	403	77	income	income	NOUN
ftr-407	403	78	,	,	PUNCT
ftr-407	403	79	”	"	PUNCT
ftr-407	403	80	ms	ms	PROPN
ftr-407	403	81	.	.	PROPN
ftr-407	403	82	cuenin	cuenin	PROPN
ftr-407	403	83	and	and	CCONJ
ftr-407	403	84	i	i	PRON
ftr-407	403	85	concluded41	concluded41	VERB
ftr-407	403	86	that	that	SCONJ
ftr-407	403	87	the	the	DET
ftr-407	403	88	aggregate	aggregate	ADJ
ftr-407	403	89	approach	approach	NOUN
ftr-407	403	90	should	should	AUX
ftr-407	403	91	be	be	AUX
ftr-407	403	92	applied	apply	VERB
ftr-407	403	93	to	to	ADP
ftr-407	403	94	the	the	DET
ftr-407	403	95	application	application	NOUN
ftr-407	403	96	of	of	ADP
ftr-407	403	97	section	section	NOUN
ftr-407	403	98	707(c	707(c	PROPN
ftr-407	403	99	)	)	PUNCT
ftr-407	403	100	for	for	ADP
ftr-407	403	101	purposes	purpose	NOUN
ftr-407	403	102	other	other	ADJ
ftr-407	403	103	than	than	ADP
ftr-407	403	104	those	those	PRON
ftr-407	403	105	expressly	expressly	ADV
ftr-407	403	106	designated	designate	VERB
ftr-407	403	107	for	for	ADP
ftr-407	403	108	entity	entity	NOUN
ftr-407	403	109	treatment	treatment	NOUN
ftr-407	403	110	,	,	PUNCT
ftr-407	403	111	unless	unless	SCONJ
ftr-407	403	112	there	there	PRON
ftr-407	403	113	are	be	VERB
ftr-407	403	114	strong	strong	ADJ
ftr-407	403	115	reasons	reason	NOUN
ftr-407	403	116	to	to	PART
ftr-407	403	117	apply	apply	VERB
ftr-407	403	118	the	the	DET
ftr-407	403	119	entity	entity	NOUN
ftr-407	403	120	approach	approach	NOUN
ftr-407	403	121	.	.	PUNCT
ftr-407	404	1	in	in	ADP
ftr-407	404	2	other	other	ADJ
ftr-407	404	3	words,42	words,42	NOUN
ftr-407	404	4	our	our	PRON
ftr-407	404	5	point	point	NOUN
ftr-407	404	6	is	be	AUX
ftr-407	404	7	that	that	SCONJ
ftr-407	404	8	if	if	SCONJ
ftr-407	404	9	there	there	PRON
ftr-407	404	10	are	be	VERB
ftr-407	404	11	competing	compete	VERB
ftr-407	404	12	tax	tax	NOUN
ftr-407	404	13	policies	policy	NOUN
ftr-407	404	14	,	,	PUNCT
ftr-407	404	15	some	some	DET
ftr-407	404	16	pointing	pointing	NOUN
ftr-407	404	17	towards	towards	ADP
ftr-407	404	18	entity	entity	NOUN
ftr-407	404	19	treatment	treatment	NOUN
ftr-407	404	20	and	and	CCONJ
ftr-407	404	21	some	some	PRON
ftr-407	404	22	towards	towards	ADP
ftr-407	404	23	aggregate	aggregate	ADJ
ftr-407	404	24	treatment	treatment	NOUN
ftr-407	404	25	,	,	PUNCT
ftr-407	404	26	the	the	DET
ftr-407	404	27	choice	choice	NOUN
ftr-407	404	28	should	should	AUX
ftr-407	404	29	be	be	AUX
ftr-407	404	30	made	make	VERB
ftr-407	404	31	for	for	ADP
ftr-407	404	32	aggregate	aggregate	ADJ
ftr-407	404	33	treatment	treatment	NOUN
ftr-407	404	34	unless	unless	SCONJ
ftr-407	404	35	the	the	DET
ftr-407	404	36	policies	policy	NOUN
ftr-407	404	37	favoring	favor	VERB
ftr-407	404	38	entity	entity	NOUN
ftr-407	404	39	treatment	treatment	NOUN
ftr-407	404	40	clearly	clearly	ADV
ftr-407	404	41	outweigh	outweigh	VERB
ftr-407	404	42	those	those	PRON
ftr-407	404	43	favoring	favor	VERB
ftr-407	404	44	aggregate	aggregate	ADJ
ftr-407	404	45	treatment	treatment	NOUN
ftr-407	404	46	.	.	PUNCT
ftr-407	405	1	if	if	SCONJ
ftr-407	405	2	the	the	DET
ftr-407	405	3	competing	compete	VERB
ftr-407	405	4	polices	police	NOUN
ftr-407	405	5	are	be	AUX
ftr-407	405	6	in	in	ADP
ftr-407	405	7	equilibrium	equilibrium	NOUN
ftr-407	405	8	,	,	PUNCT
ftr-407	405	9	or	or	CCONJ
ftr-407	405	10	nearly	nearly	ADV
ftr-407	405	11	so	so	ADV
ftr-407	405	12	,	,	PUNCT
ftr-407	405	13	then	then	ADV
ftr-407	405	14	the	the	DET
ftr-407	405	15	tie	tie	NOUN
ftr-407	405	16	goes	go	VERB
ftr-407	405	17	to	to	ADP
ftr-407	405	18	the	the	DET
ftr-407	405	19	aggregate	aggregate	ADJ
ftr-407	405	20	approach	approach	NOUN
ftr-407	405	21	.	.	PUNCT
ftr-407	406	1	i	i	PRON
ftr-407	406	2	do	do	AUX
ftr-407	406	3	not	not	PART
ftr-407	406	4	think	think	VERB
ftr-407	406	5	that	that	SCONJ
ftr-407	406	6	it	it	PRON
ftr-407	406	7	is	be	AUX
ftr-407	406	8	essential	essential	ADJ
ftr-407	406	9	to	to	ADP
ftr-407	406	10	the	the	DET
ftr-407	406	11	adoption	adoption	NOUN
ftr-407	406	12	of	of	ADP
ftr-407	406	13	the	the	DET
ftr-407	406	14	2004	2004	NUM
ftr-407	406	15	article	article	NOUN
ftr-407	406	16	’s	’s	PART
ftr-407	406	17	conclusions	conclusion	NOUN
ftr-407	406	18	2006	2006	NUM
ftr-407	406	19	]	]	PUNCT
ftr-407	406	20	is	be	AUX
ftr-407	406	21	the	the	DET
ftr-407	406	22	report	report	NOUN
ftr-407	406	23	of	of	ADP
ftr-407	406	24	lazarus	lazarus	PROPN
ftr-407	406	25	’s	’s	PART
ftr-407	406	26	death	death	NOUN
ftr-407	406	27	premature	premature	VERB
ftr-407	406	28	?	?	PUNCT
ftr-407	407	1	429	429	NUM
ftr-407	407	2	43	43	NUM
ftr-407	407	3	.	.	PUNCT
ftr-407	408	1	lazarus	lazarus	PROPN
ftr-407	408	2	effect	effect	PROPN
ftr-407	408	3	,	,	PUNCT
ftr-407	408	4	supra	supra	ADJ
ftr-407	408	5	note	note	NOUN
ftr-407	408	6	2	2	NUM
ftr-407	408	7	at	at	ADP
ftr-407	408	8	364	364	NUM
ftr-407	408	9	-	-	SYM
ftr-407	408	10	68	68	NUM
ftr-407	408	11	.	.	PUNCT
ftr-407	409	1	44	44	NUM
ftr-407	409	2	.	.	NOUN
ftr-407	409	3	7	7	NUM
ftr-407	409	4	fla	fla	PROPN
ftr-407	409	5	.	.	PUNCT
ftr-407	410	1	tax	tax	PROPN
ftr-407	410	2	rev	rev	PROPN
ftr-407	410	3	.	.	PROPN
ftr-407	410	4	,	,	PUNCT
ftr-407	410	5	pg	pg	PROPN
ftr-407	410	6	.	.	PROPN
ftr-407	410	7	377	377	NUM
ftr-407	410	8	,	,	PUNCT
ftr-407	410	9	where	where	SCONJ
ftr-407	410	10	the	the	DET
ftr-407	410	11	authors	author	NOUN
ftr-407	410	12	state	state	VERB
ftr-407	410	13	,	,	PUNCT
ftr-407	410	14	“	"	PUNCT
ftr-407	410	15	deductions	deduction	NOUN
ftr-407	410	16	are	be	AUX
ftr-407	410	17	typically	typically	ADV
ftr-407	410	18	not	not	PART
ftr-407	410	19	allowed	allow	VERB
ftr-407	410	20	on	on	ADP
ftr-407	410	21	the	the	DET
ftr-407	410	22	transfer	transfer	NOUN
ftr-407	410	23	of	of	ADP
ftr-407	410	24	appreciated	appreciated	ADJ
ftr-407	410	25	property	property	NOUN
ftr-407	410	26	unless	unless	SCONJ
ftr-407	410	27	the	the	DET
ftr-407	410	28	taxpayer	taxpayer	NOUN
ftr-407	410	29	has	have	AUX
ftr-407	410	30	previously	previously	ADV
ftr-407	410	31	taken	take	VERB
ftr-407	410	32	the	the	DET
ftr-407	410	33	value	value	NOUN
ftr-407	410	34	supporting	support	VERB
ftr-407	410	35	the	the	DET
ftr-407	410	36	deduction	deduction	NOUN
ftr-407	410	37	into	into	ADP
ftr-407	410	38	income	income	NOUN
ftr-407	410	39	.	.	PUNCT
ftr-407	410	40	”	"	PUNCT
ftr-407	411	1	45	45	NUM
ftr-407	411	2	.	.	PUNCT
ftr-407	411	3	irc	irc	PROPN
ftr-407	411	4	§	§	PROPN
ftr-407	411	5	170(b)(1)(c	170(b)(1)(c	NUM
ftr-407	411	6	)	)	PUNCT
ftr-407	411	7	,	,	PUNCT
ftr-407	411	8	(	(	PUNCT
ftr-407	411	9	d	d	NOUN
ftr-407	411	10	)	)	PUNCT
ftr-407	411	11	.	.	PUNCT
ftr-407	412	1	46	46	NUM
ftr-407	412	2	.	.	PUNCT
ftr-407	413	1	lazarus	lazarus	PROPN
ftr-407	413	2	effect	effect	PROPN
ftr-407	413	3	,	,	PUNCT
ftr-407	413	4	supra	supra	PROPN
ftr-407	413	5	note	note	NOUN
ftr-407	413	6	2	2	NUM
ftr-407	413	7	,	,	PUNCT
ftr-407	413	8	at	at	ADP
ftr-407	413	9	n.	n.	NOUN
ftr-407	413	10	129	129	NUM
ftr-407	413	11	.	.	PUNCT
ftr-407	414	1	that	that	DET
ftr-407	414	2	one	one	NUM
ftr-407	414	3	accept	accept	VERB
ftr-407	414	4	the	the	DET
ftr-407	414	5	contention	contention	NOUN
ftr-407	414	6	that	that	SCONJ
ftr-407	414	7	there	there	PRON
ftr-407	414	8	is	be	VERB
ftr-407	414	9	a	a	DET
ftr-407	414	10	slight	slight	ADJ
ftr-407	414	11	presumption	presumption	NOUN
ftr-407	414	12	in	in	ADP
ftr-407	414	13	favor	favor	NOUN
ftr-407	414	14	of	of	ADP
ftr-407	414	15	aggregate	aggregate	ADJ
ftr-407	414	16	treatment	treatment	NOUN
ftr-407	414	17	since	since	SCONJ
ftr-407	414	18	i	i	PRON
ftr-407	414	19	believe	believe	VERB
ftr-407	414	20	that	that	SCONJ
ftr-407	414	21	the	the	DET
ftr-407	414	22	policies	policy	NOUN
ftr-407	414	23	for	for	ADP
ftr-407	414	24	nonrecognition	nonrecognition	NOUN
ftr-407	414	25	of	of	ADP
ftr-407	414	26	gain	gain	NOUN
ftr-407	414	27	outweigh	outweigh	VERB
ftr-407	414	28	the	the	DET
ftr-407	414	29	competing	compete	VERB
ftr-407	414	30	considerations	consideration	NOUN
ftr-407	414	31	.	.	PUNCT
ftr-407	415	1	i	i	PRON
ftr-407	415	2	will	will	AUX
ftr-407	415	3	examine	examine	VERB
ftr-407	415	4	those	those	DET
ftr-407	415	5	factors	factor	NOUN
ftr-407	415	6	later	later	ADV
ftr-407	415	7	.	.	PUNCT
ftr-407	416	1	as	as	SCONJ
ftr-407	416	2	discussed	discuss	VERB
ftr-407	416	3	later	later	ADV
ftr-407	416	4	,	,	PUNCT
ftr-407	416	5	the	the	DET
ftr-407	416	6	amount	amount	NOUN
ftr-407	416	7	of	of	ADP
ftr-407	416	8	weight	weight	NOUN
ftr-407	416	9	to	to	PART
ftr-407	416	10	be	be	AUX
ftr-407	416	11	accorded	accord	VERB
ftr-407	416	12	to	to	ADP
ftr-407	416	13	competing	compete	VERB
ftr-407	416	14	tax	tax	NOUN
ftr-407	416	15	policies	policy	NOUN
ftr-407	416	16	will	will	AUX
ftr-407	416	17	vary	vary	VERB
ftr-407	416	18	among	among	ADP
ftr-407	416	19	individuals	individual	NOUN
ftr-407	416	20	depending	depend	VERB
ftr-407	416	21	upon	upon	SCONJ
ftr-407	416	22	their	their	PRON
ftr-407	416	23	priorities	priority	NOUN
ftr-407	416	24	;	;	PUNCT
ftr-407	416	25	it	it	PRON
ftr-407	416	26	is	be	AUX
ftr-407	416	27	not	not	PART
ftr-407	416	28	surprising	surprising	ADJ
ftr-407	416	29	that	that	SCONJ
ftr-407	416	30	even	even	ADV
ftr-407	416	31	specialists	specialist	NOUN
ftr-407	416	32	in	in	ADP
ftr-407	416	33	the	the	DET
ftr-407	416	34	tax	tax	NOUN
ftr-407	416	35	field	field	NOUN
ftr-407	416	36	arrive	arrive	VERB
ftr-407	416	37	at	at	ADP
ftr-407	416	38	different	different	ADJ
ftr-407	416	39	conclusions	conclusion	NOUN
ftr-407	416	40	.	.	PUNCT
ftr-407	417	1	f.	f.	PROPN
ftr-407	417	2	examination	examination	PROPN
ftr-407	417	3	of	of	ADP
ftr-407	417	4	policies	policy	NOUN
ftr-407	417	5	cameron	cameron	PROPN
ftr-407	417	6	and	and	CCONJ
ftr-407	417	7	postlewaite	postlewaite	NOUN
ftr-407	417	8	rely	rely	VERB
ftr-407	417	9	upon	upon	SCONJ
ftr-407	417	10	for	for	ADP
ftr-407	417	11	contention	contention	NOUN
ftr-407	417	12	that	that	SCONJ
ftr-407	417	13	partnership	partnership	NOUN
ftr-407	417	14	recognizes	recognize	VERB
ftr-407	417	15	gain	gain	NOUN
ftr-407	417	16	or	or	CCONJ
ftr-407	417	17	loss	loss	NOUN
ftr-407	417	18	.	.	PUNCT
ftr-407	418	1	let	let	VERB
ftr-407	418	2	me	i	PRON
ftr-407	418	3	now	now	ADV
ftr-407	418	4	turn	turn	VERB
ftr-407	418	5	to	to	ADP
ftr-407	418	6	cameron	cameron	PROPN
ftr-407	418	7	and	and	CCONJ
ftr-407	418	8	postlewaite	postlewaite	NOUN
ftr-407	418	9	’s	’s	PART
ftr-407	418	10	criticisms	criticism	NOUN
ftr-407	418	11	of	of	ADP
ftr-407	418	12	the	the	DET
ftr-407	418	13	conclusion	conclusion	NOUN
ftr-407	418	14	in	in	ADP
ftr-407	418	15	the	the	DET
ftr-407	418	16	2004	2004	NUM
ftr-407	418	17	article	article	NOUN
ftr-407	418	18	that	that	SCONJ
ftr-407	418	19	a	a	DET
ftr-407	418	20	partnership	partnership	NOUN
ftr-407	418	21	does	do	AUX
ftr-407	418	22	not	not	PART
ftr-407	418	23	recognize	recognize	VERB
ftr-407	418	24	gain	gain	NOUN
ftr-407	418	25	or	or	CCONJ
ftr-407	418	26	loss	loss	NOUN
ftr-407	418	27	on	on	ADP
ftr-407	418	28	making	make	VERB
ftr-407	418	29	a	a	DET
ftr-407	418	30	distribution	distribution	NOUN
ftr-407	418	31	of	of	ADP
ftr-407	418	32	property	property	NOUN
ftr-407	418	33	in	in	ADP
ftr-407	418	34	kind	kind	NOUN
ftr-407	418	35	.	.	PUNCT
ftr-407	419	1	the	the	DET
ftr-407	419	2	thrust	thrust	NOUN
ftr-407	419	3	of	of	ADP
ftr-407	419	4	those	those	DET
ftr-407	419	5	criticisms	criticism	NOUN
ftr-407	419	6	is	be	AUX
ftr-407	419	7	that	that	SCONJ
ftr-407	419	8	when	when	SCONJ
ftr-407	419	9	tax	tax	NOUN
ftr-407	419	10	policies	policy	NOUN
ftr-407	419	11	favoring	favor	VERB
ftr-407	419	12	recognition	recognition	NOUN
ftr-407	419	13	of	of	ADP
ftr-407	419	14	income	income	NOUN
ftr-407	419	15	are	be	AUX
ftr-407	419	16	matched	match	VERB
ftr-407	419	17	with	with	ADP
ftr-407	419	18	those	those	PRON
ftr-407	419	19	that	that	PRON
ftr-407	419	20	favor	favor	VERB
ftr-407	419	21	nonrecognition	nonrecognition	NOUN
ftr-407	419	22	,	,	PUNCT
ftr-407	419	23	the	the	DET
ftr-407	419	24	balance	balance	NOUN
ftr-407	419	25	lies	lie	VERB
ftr-407	419	26	with	with	ADP
ftr-407	419	27	recognition	recognition	NOUN
ftr-407	419	28	.	.	PUNCT
ftr-407	420	1	the	the	DET
ftr-407	420	2	polices	police	NOUN
ftr-407	420	3	favoring	favor	VERB
ftr-407	420	4	nonrecognition	nonrecognition	NOUN
ftr-407	420	5	that	that	PRON
ftr-407	420	6	are	be	AUX
ftr-407	420	7	stated	state	VERB
ftr-407	420	8	in	in	ADP
ftr-407	420	9	the	the	DET
ftr-407	420	10	2004	2004	NUM
ftr-407	420	11	article	article	NOUN
ftr-407	420	12	are	be	AUX
ftr-407	420	13	:	:	PUNCT
ftr-407	420	14	(	(	PUNCT
ftr-407	420	15	1	1	X
ftr-407	420	16	)	)	PUNCT
ftr-407	420	17	the	the	DET
ftr-407	420	18	general	general	ADJ
ftr-407	420	19	policy	policy	NOUN
ftr-407	420	20	of	of	ADP
ftr-407	420	21	subchapter	subchapter	NOUN
ftr-407	420	22	k	k	PROPN
ftr-407	420	23	to	to	PART
ftr-407	420	24	defer	defer	VERB
ftr-407	420	25	recognition	recognition	NOUN
ftr-407	420	26	of	of	ADP
ftr-407	420	27	income	income	NOUN
ftr-407	420	28	for	for	ADP
ftr-407	420	29	transactions	transaction	NOUN
ftr-407	420	30	between	between	ADP
ftr-407	420	31	a	a	DET
ftr-407	420	32	partnership	partnership	NOUN
ftr-407	420	33	and	and	CCONJ
ftr-407	420	34	a	a	DET
ftr-407	420	35	partner	partner	NOUN
ftr-407	420	36	when	when	SCONJ
ftr-407	420	37	it	it	PRON
ftr-407	420	38	is	be	AUX
ftr-407	420	39	reasonable	reasonable	ADJ
ftr-407	420	40	to	to	PART
ftr-407	420	41	do	do	VERB
ftr-407	420	42	so	so	ADV
ftr-407	420	43	,	,	PUNCT
ftr-407	420	44	and	and	CCONJ
ftr-407	420	45	(	(	PUNCT
ftr-407	420	46	2	2	X
ftr-407	420	47	)	)	PUNCT
ftr-407	420	48	the	the	DET
ftr-407	420	49	complexity	complexity	NOUN
ftr-407	420	50	engendered	engender	VERB
ftr-407	420	51	by	by	ADP
ftr-407	420	52	requiring	require	VERB
ftr-407	420	53	recognition	recognition	NOUN
ftr-407	420	54	of	of	ADP
ftr-407	420	55	income	income	NOUN
ftr-407	420	56	in	in	ADP
ftr-407	420	57	certain	certain	ADJ
ftr-407	420	58	circumstances	circumstance	NOUN
ftr-407	420	59	.	.	PUNCT
ftr-407	421	1	cameron	cameron	PROPN
ftr-407	421	2	and	and	CCONJ
ftr-407	421	3	postlewaite	postlewaite	NOUN
ftr-407	421	4	question	question	NOUN
ftr-407	421	5	the	the	DET
ftr-407	421	6	extent	extent	NOUN
ftr-407	421	7	of	of	ADP
ftr-407	421	8	the	the	DET
ftr-407	421	9	complexity	complexity	NOUN
ftr-407	421	10	to	to	PART
ftr-407	421	11	which	which	PRON
ftr-407	421	12	the	the	DET
ftr-407	421	13	2004	2004	NUM
ftr-407	421	14	article	article	NOUN
ftr-407	421	15	refers	refer	VERB
ftr-407	421	16	and	and	CCONJ
ftr-407	421	17	question	question	VERB
ftr-407	421	18	the	the	DET
ftr-407	421	19	significance	significance	NOUN
ftr-407	421	20	of	of	ADP
ftr-407	421	21	that	that	DET
ftr-407	421	22	issue	issue	NOUN
ftr-407	421	23	.	.	PUNCT
ftr-407	422	1	i43	i43	PROPN
ftr-407	422	2	will	will	AUX
ftr-407	422	3	address	address	VERB
ftr-407	422	4	those	those	DET
ftr-407	422	5	questions	question	NOUN
ftr-407	422	6	later	later	ADV
ftr-407	422	7	.	.	PUNCT
ftr-407	423	1	first	first	ADV
ftr-407	423	2	,	,	PUNCT
ftr-407	423	3	let	let	VERB
ftr-407	423	4	us	we	PRON
ftr-407	423	5	look	look	VERB
ftr-407	423	6	at	at	ADP
ftr-407	423	7	the	the	DET
ftr-407	423	8	policies	policy	NOUN
ftr-407	423	9	favoring	favor	VERB
ftr-407	423	10	recognition	recognition	NOUN
ftr-407	423	11	upon	upon	SCONJ
ftr-407	423	12	which	which	PRON
ftr-407	423	13	the	the	DET
ftr-407	423	14	lazarus	lazarus	PROPN
ftr-407	423	15	effect	effect	PROPN
ftr-407	423	16	article	article	NOUN
ftr-407	423	17	relies	rely	VERB
ftr-407	423	18	.	.	PUNCT
ftr-407	424	1	1	1	X
ftr-407	424	2	.	.	X
ftr-407	424	3	deduction	deduction	NOUN
ftr-407	424	4	for	for	ADP
ftr-407	424	5	disposition	disposition	NOUN
ftr-407	424	6	of	of	ADP
ftr-407	424	7	unrealized	unrealized	ADJ
ftr-407	424	8	appreciation	appreciation	NOUN
ftr-407	424	9	–	–	PUNCT
ftr-407	424	10	one	one	NUM
ftr-407	424	11	principle	principle	NOUN
ftr-407	424	12	on	on	ADP
ftr-407	424	13	which	which	PRON
ftr-407	424	14	the	the	DET
ftr-407	424	15	lazarus	lazarus	PROPN
ftr-407	424	16	effect	effect	NOUN
ftr-407	424	17	article	article	NOUN
ftr-407	424	18	relies	rely	VERB
ftr-407	424	19	is	be	AUX
ftr-407	424	20	that	that	SCONJ
ftr-407	424	21	a	a	DET
ftr-407	424	22	taxpayer	taxpayer	NOUN
ftr-407	424	23	should	should	AUX
ftr-407	424	24	not	not	PART
ftr-407	424	25	be	be	AUX
ftr-407	424	26	allowed	allow	VERB
ftr-407	424	27	a	a	DET
ftr-407	424	28	deduction	deduction	NOUN
ftr-407	424	29	for	for	ADP
ftr-407	424	30	a	a	DET
ftr-407	424	31	transfer	transfer	NOUN
ftr-407	424	32	of	of	ADP
ftr-407	424	33	unrealized	unrealized	ADJ
ftr-407	424	34	appreciation	appreciation	NOUN
ftr-407	424	35	unless	unless	SCONJ
ftr-407	424	36	the	the	DET
ftr-407	424	37	taxpayer	taxpayer	NOUN
ftr-407	424	38	is	be	AUX
ftr-407	424	39	required	require	VERB
ftr-407	424	40	to	to	PART
ftr-407	424	41	recognize	recognize	VERB
ftr-407	424	42	the	the	DET
ftr-407	424	43	gain	gain	NOUN
ftr-407	424	44	that	that	SCONJ
ftr-407	424	45	the	the	DET
ftr-407	424	46	appreciation	appreciation	NOUN
ftr-407	424	47	represents	represent	VERB
ftr-407	424	48	.	.	PUNCT
ftr-407	425	1	that44	that44	NOUN
ftr-407	425	2	proposition	proposition	NOUN
ftr-407	425	3	is	be	AUX
ftr-407	425	4	generally	generally	ADV
ftr-407	425	5	correct	correct	ADJ
ftr-407	425	6	,	,	PUNCT
ftr-407	425	7	but	but	CCONJ
ftr-407	425	8	there	there	PRON
ftr-407	425	9	are	be	VERB
ftr-407	425	10	exceptions	exception	NOUN
ftr-407	425	11	when	when	SCONJ
ftr-407	425	12	competing	compete	VERB
ftr-407	425	13	policies	policy	NOUN
ftr-407	425	14	warrant	warrant	VERB
ftr-407	425	15	it	it	PRON
ftr-407	425	16	.	.	PUNCT
ftr-407	426	1	a	a	DET
ftr-407	426	2	contribution	contribution	NOUN
ftr-407	426	3	of	of	ADP
ftr-407	426	4	appreciated	appreciated	ADJ
ftr-407	426	5	property	property	NOUN
ftr-407	426	6	to	to	ADP
ftr-407	426	7	a	a	DET
ftr-407	426	8	qualified	qualified	ADJ
ftr-407	426	9	charity	charity	NOUN
ftr-407	426	10	can	can	AUX
ftr-407	426	11	be	be	AUX
ftr-407	426	12	deducted	deduct	VERB
ftr-407	426	13	,	,	PUNCT
ftr-407	426	14	subject	subject	ADJ
ftr-407	426	15	to	to	ADP
ftr-407	426	16	limitations	limitation	NOUN
ftr-407	426	17	,	,	PUNCT
ftr-407	426	18	even	even	ADV
ftr-407	426	19	thought	think	VERB
ftr-407	426	20	the	the	DET
ftr-407	426	21	contributor	contributor	NOUN
ftr-407	426	22	is	be	AUX
ftr-407	426	23	not	not	PART
ftr-407	426	24	required	require	VERB
ftr-407	426	25	to	to	PART
ftr-407	426	26	recognize	recognize	VERB
ftr-407	426	27	gain	gain	NOUN
ftr-407	426	28	for	for	ADP
ftr-407	426	29	the	the	DET
ftr-407	426	30	appreciation	appreciation	NOUN
ftr-407	426	31	that	that	PRON
ftr-407	426	32	created	create	VERB
ftr-407	426	33	the	the	DET
ftr-407	426	34	deduction.45	deduction.45	NOUN
ftr-407	426	35	more	more	ADV
ftr-407	426	36	significantly	significantly	ADV
ftr-407	426	37	,	,	PUNCT
ftr-407	426	38	as	as	SCONJ
ftr-407	426	39	cameron	cameron	PROPN
ftr-407	426	40	and	and	CCONJ
ftr-407	426	41	postlewaite	postlewaite	NOUN
ftr-407	426	42	note	note	NOUN
ftr-407	426	43	,	,	PUNCT
ftr-407	426	44	proposed46	proposed46	NOUN
ftr-407	426	45	regulations	regulation	NOUN
ftr-407	426	46	section	section	VERB
ftr-407	426	47	1.721	1.721	NUM
ftr-407	426	48	-	-	SYM
ftr-407	426	49	1(b)(2	1(b)(2	NUM
ftr-407	426	50	)	)	PUNCT
ftr-407	426	51	provides	provide	VERB
ftr-407	426	52	that	that	SCONJ
ftr-407	426	53	a	a	DET
ftr-407	426	54	partnership	partnership	NOUN
ftr-407	426	55	that	that	PRON
ftr-407	426	56	transfers	transfer	VERB
ftr-407	426	57	a	a	DET
ftr-407	426	58	partnership	partnership	NOUN
ftr-407	426	59	interest	interest	NOUN
ftr-407	426	60	in	in	ADP
ftr-407	426	61	exchange	exchange	NOUN
ftr-407	426	62	for	for	ADP
ftr-407	426	63	services	service	NOUN
ftr-407	426	64	does	do	AUX
ftr-407	426	65	not	not	PART
ftr-407	426	66	recognize	recognize	VERB
ftr-407	426	67	income	income	NOUN
ftr-407	426	68	therefrom	therefrom	NOUN
ftr-407	426	69	,	,	PUNCT
ftr-407	426	70	even	even	ADV
ftr-407	426	71	when	when	SCONJ
ftr-407	426	72	the	the	DET
ftr-407	426	73	partnership	partnership	NOUN
ftr-407	426	74	can	can	AUX
ftr-407	426	75	deduct	deduct	VERB
ftr-407	426	76	the	the	DET
ftr-407	426	77	value	value	NOUN
ftr-407	426	78	of	of	ADP
ftr-407	426	79	the	the	DET
ftr-407	426	80	partnership	partnership	NOUN
ftr-407	426	81	interest	interest	NOUN
ftr-407	426	82	as	as	ADP
ftr-407	426	83	a	a	DET
ftr-407	426	84	business	business	NOUN
ftr-407	426	85	expense	expense	NOUN
ftr-407	426	86	.	.	PUNCT
ftr-407	427	1	430	430	NUM
ftr-407	427	2	florida	florida	PROPN
ftr-407	427	3	tax	tax	NOUN
ftr-407	427	4	review	review	NOUN
ftr-407	427	5	vol.7:6	vol.7:6	VERB
ftr-407	427	6	47	47	NUM
ftr-407	427	7	.	.	PUNCT
ftr-407	428	1	62	62	NUM
ftr-407	428	2	t.c	t.c	PROPN
ftr-407	428	3	.	.	PROPN
ftr-407	428	4	720	720	NUM
ftr-407	428	5	(	(	PUNCT
ftr-407	428	6	1974	1974	NUM
ftr-407	428	7	)	)	PUNCT
ftr-407	428	8	.	.	PUNCT
ftr-407	429	1	48	48	NUM
ftr-407	429	2	.	.	PUNCT
ftr-407	430	1	mckee	mckee	PROPN
ftr-407	430	2	,	,	PUNCT
ftr-407	430	3	supra	supra	PROPN
ftr-407	430	4	note	note	NOUN
ftr-407	430	5	,	,	PUNCT
ftr-407	430	6	4	4	NUM
ftr-407	430	7	at	at	ADP
ftr-407	430	8	&	&	CCONJ
ftr-407	430	9	5.08[2][b	5.08[2][b	NUM
ftr-407	430	10	]	]	PUNCT
ftr-407	430	11	.	.	PUNCT
ftr-407	431	1	49	49	NUM
ftr-407	431	2	.	.	PUNCT
ftr-407	432	1	preamble	preamble	ADJ
ftr-407	432	2	,	,	PUNCT
ftr-407	432	3	supra	supra	ADJ
ftr-407	432	4	,	,	PUNCT
ftr-407	432	5	note	note	VERB
ftr-407	432	6	13	13	NUM
ftr-407	432	7	at	at	ADP
ftr-407	432	8	item	item	NOUN
ftr-407	432	9	6	6	NUM
ftr-407	432	10	.	.	PUNCT
ftr-407	433	1	interestingly	interestingly	ADV
ftr-407	433	2	,	,	PUNCT
ftr-407	433	3	the	the	DET
ftr-407	433	4	preamble	preamble	ADJ
ftr-407	433	5	states	state	NOUN
ftr-407	433	6	that	that	SCONJ
ftr-407	433	7	while	while	SCONJ
ftr-407	433	8	the	the	DET
ftr-407	433	9	proposed	propose	VERB
ftr-407	433	10	regulation	regulation	NOUN
ftr-407	433	11	=	=	NOUN
ftr-407	433	12	s	s	PART
ftr-407	433	13	provision	provision	NOUN
ftr-407	433	14	for	for	ADP
ftr-407	433	15	nonrecognition	nonrecognition	NOUN
ftr-407	433	16	applies	apply	VERB
ftr-407	433	17	to	to	ADP
ftr-407	433	18	the	the	DET
ftr-407	433	19	compensatory	compensatory	ADJ
ftr-407	433	20	transfer	transfer	NOUN
ftr-407	433	21	of	of	ADP
ftr-407	433	22	an	an	DET
ftr-407	433	23	interest	interest	NOUN
ftr-407	433	24	in	in	ADP
ftr-407	433	25	an	an	DET
ftr-407	433	26	existing	exist	VERB
ftr-407	433	27	partnership	partnership	NOUN
ftr-407	433	28	,	,	PUNCT
ftr-407	433	29	it	it	PRON
ftr-407	433	30	does	do	AUX
ftr-407	433	31	not	not	PART
ftr-407	433	32	apply	apply	VERB
ftr-407	433	33	to	to	ADP
ftr-407	433	34	the	the	DET
ftr-407	433	35	receipt	receipt	NOUN
ftr-407	433	36	of	of	ADP
ftr-407	433	37	a	a	DET
ftr-407	433	38	partnership	partnership	NOUN
ftr-407	433	39	interest	interest	NOUN
ftr-407	433	40	in	in	ADP
ftr-407	433	41	a	a	DET
ftr-407	433	42	newly	newly	ADV
ftr-407	433	43	formed	form	VERB
ftr-407	433	44	partnership	partnership	NOUN
ftr-407	433	45	.	.	PUNCT
ftr-407	434	1	in	in	ADP
ftr-407	434	2	the	the	DET
ftr-407	434	3	latter	latter	ADJ
ftr-407	434	4	case	case	NOUN
ftr-407	434	5	,	,	PUNCT
ftr-407	434	6	the	the	DET
ftr-407	434	7	exchange	exchange	NOUN
ftr-407	434	8	of	of	ADP
ftr-407	434	9	property	property	NOUN
ftr-407	434	10	for	for	ADP
ftr-407	434	11	services	service	NOUN
ftr-407	434	12	is	be	AUX
ftr-407	434	13	deemed	deem	VERB
ftr-407	434	14	to	to	PART
ftr-407	434	15	occur	occur	VERB
ftr-407	434	16	between	between	ADP
ftr-407	434	17	the	the	DET
ftr-407	434	18	parties	party	NOUN
ftr-407	434	19	before	before	SCONJ
ftr-407	434	20	the	the	DET
ftr-407	434	21	partnership	partnership	NOUN
ftr-407	434	22	comes	come	VERB
ftr-407	434	23	into	into	ADP
ftr-407	434	24	existence	existence	NOUN
ftr-407	434	25	,	,	PUNCT
ftr-407	434	26	and	and	CCONJ
ftr-407	434	27	so	so	ADV
ftr-407	434	28	the	the	DET
ftr-407	434	29	nonrecognition	nonrecognition	NOUN
ftr-407	434	30	principles	principle	NOUN
ftr-407	434	31	of	of	ADP
ftr-407	434	32	subchapter	subchapter	NOUN
ftr-407	434	33	k	k	PROPN
ftr-407	434	34	do	do	AUX
ftr-407	434	35	not	not	PART
ftr-407	434	36	apply	apply	VERB
ftr-407	434	37	to	to	ADP
ftr-407	434	38	that	that	DET
ftr-407	434	39	situation	situation	NOUN
ftr-407	434	40	.	.	PUNCT
ftr-407	435	1	i	i	PRON
ftr-407	435	2	d.	d.	PROPN
ftr-407	436	1	so	so	ADV
ftr-407	436	2	,	,	PUNCT
ftr-407	436	3	the	the	DET
ftr-407	436	4	mcdougal	mcdougal	PROPN
ftr-407	436	5	case	case	NOUN
ftr-407	436	6	is	be	AUX
ftr-407	436	7	still	still	ADV
ftr-407	436	8	good	good	ADJ
ftr-407	436	9	law	law	NOUN
ftr-407	436	10	for	for	ADP
ftr-407	436	11	newly	newly	ADV
ftr-407	436	12	formed	form	VERB
ftr-407	436	13	partnerships	partnership	NOUN
ftr-407	436	14	.	.	PUNCT
ftr-407	437	1	in	in	ADP
ftr-407	437	2	mcdougal	mcdougal	PROPN
ftr-407	437	3	v.	v.	ADP
ftr-407	437	4	commissioner	commissioner	PROPN
ftr-407	437	5	,	,	PUNCT
ftr-407	437	6	mr	mr	PROPN
ftr-407	437	7	.	.	PROPN
ftr-407	437	8	mcdougal	mcdougal	PROPN
ftr-407	437	9	and	and	CCONJ
ftr-407	437	10	mr	mr	PROPN
ftr-407	437	11	.	.	PROPN
ftr-407	437	12	mcclanahan47	mcclanahan47	PROPN
ftr-407	437	13	formed	form	VERB
ftr-407	437	14	a	a	DET
ftr-407	437	15	partnership	partnership	NOUN
ftr-407	437	16	in	in	ADP
ftr-407	437	17	which	which	PRON
ftr-407	437	18	mr	mr	PROPN
ftr-407	437	19	.	.	PROPN
ftr-407	437	20	mcdougal	mcdougal	PROPN
ftr-407	437	21	contributed	contribute	VERB
ftr-407	437	22	a	a	DET
ftr-407	437	23	race	race	NOUN
ftr-407	437	24	horse	horse	NOUN
ftr-407	437	25	and	and	CCONJ
ftr-407	437	26	mr	mr	PROPN
ftr-407	437	27	.	.	PROPN
ftr-407	437	28	mcclanahan	mcclanahan	PROPN
ftr-407	437	29	contributed	contribute	VERB
ftr-407	437	30	services	service	NOUN
ftr-407	437	31	.	.	PUNCT
ftr-407	438	1	the	the	DET
ftr-407	438	2	court	court	NOUN
ftr-407	438	3	treated	treat	VERB
ftr-407	438	4	the	the	DET
ftr-407	438	5	transaction	transaction	NOUN
ftr-407	438	6	as	as	ADP
ftr-407	438	7	a	a	DET
ftr-407	438	8	sale	sale	NOUN
ftr-407	438	9	of	of	ADP
ftr-407	438	10	an	an	DET
ftr-407	438	11	interest	interest	NOUN
ftr-407	438	12	in	in	ADP
ftr-407	438	13	the	the	DET
ftr-407	438	14	horse	horse	NOUN
ftr-407	438	15	from	from	ADP
ftr-407	438	16	mr	mr	PROPN
ftr-407	438	17	.	.	PROPN
ftr-407	438	18	mcdougal	mcdougal	PROPN
ftr-407	438	19	to	to	ADP
ftr-407	438	20	mr	mr	PROPN
ftr-407	438	21	.	.	PROPN
ftr-407	438	22	mcclanahan	mcclanahan	PROPN
ftr-407	438	23	before	before	SCONJ
ftr-407	438	24	the	the	DET
ftr-407	438	25	partnership	partnership	NOUN
ftr-407	438	26	was	be	AUX
ftr-407	438	27	formed	form	VERB
ftr-407	438	28	,	,	PUNCT
ftr-407	438	29	followed	follow	VERB
ftr-407	438	30	by	by	ADP
ftr-407	438	31	a	a	DET
ftr-407	438	32	contribution	contribution	NOUN
ftr-407	438	33	of	of	ADP
ftr-407	438	34	the	the	DET
ftr-407	438	35	horse	horse	NOUN
ftr-407	438	36	to	to	ADP
ftr-407	438	37	the	the	DET
ftr-407	438	38	newly	newly	ADV
ftr-407	438	39	created	create	VERB
ftr-407	438	40	partnership	partnership	NOUN
ftr-407	438	41	by	by	ADP
ftr-407	438	42	both	both	DET
ftr-407	438	43	mr	mr	PROPN
ftr-407	438	44	.	.	PROPN
ftr-407	438	45	mcdougal	mcdougal	PROPN
ftr-407	438	46	and	and	CCONJ
ftr-407	438	47	mr	mr	PROPN
ftr-407	438	48	.	.	PROPN
ftr-407	438	49	mcclanahan	mcclanahan	PROPN
ftr-407	438	50	.	.	PUNCT
ftr-407	439	1	as	as	ADP
ftr-407	439	2	a	a	DET
ftr-407	439	3	result	result	NOUN
ftr-407	439	4	,	,	PUNCT
ftr-407	439	5	mr	mr	PROPN
ftr-407	439	6	.	.	PROPN
ftr-407	439	7	mcdougal	mcdougal	PROPN
ftr-407	439	8	had	have	VERB
ftr-407	439	9	income	income	NOUN
ftr-407	439	10	for	for	ADP
ftr-407	439	11	the	the	DET
ftr-407	439	12	appreciation	appreciation	NOUN
ftr-407	439	13	of	of	ADP
ftr-407	439	14	the	the	DET
ftr-407	439	15	fraction	fraction	NOUN
ftr-407	439	16	of	of	ADP
ftr-407	439	17	the	the	DET
ftr-407	439	18	horse	horse	NOUN
ftr-407	439	19	that	that	PRON
ftr-407	439	20	was	be	AUX
ftr-407	439	21	deemed	deem	VERB
ftr-407	439	22	to	to	PART
ftr-407	439	23	have	have	AUX
ftr-407	439	24	been	be	AUX
ftr-407	439	25	sold	sell	VERB
ftr-407	439	26	to	to	ADP
ftr-407	439	27	mr	mr	PROPN
ftr-407	439	28	.	.	PROPN
ftr-407	439	29	mcclanahan	mcclanahan	PROPN
ftr-407	439	30	.	.	PUNCT
ftr-407	440	1	a	a	DET
ftr-407	440	2	number	number	NOUN
ftr-407	440	3	of	of	ADP
ftr-407	440	4	commentators	commentator	NOUN
ftr-407	440	5	concluded	conclude	VERB
ftr-407	440	6	that	that	SCONJ
ftr-407	440	7	the	the	DET
ftr-407	440	8	same	same	ADJ
ftr-407	440	9	approach	approach	NOUN
ftr-407	440	10	as	as	ADP
ftr-407	440	11	that	that	PRON
ftr-407	440	12	used	use	VERB
ftr-407	440	13	in	in	ADP
ftr-407	440	14	mcdougal	mcdougal	PROPN
ftr-407	440	15	should	should	AUX
ftr-407	440	16	be	be	AUX
ftr-407	440	17	applied	apply	VERB
ftr-407	440	18	to	to	ADP
ftr-407	440	19	an	an	DET
ftr-407	440	20	existing	exist	VERB
ftr-407	440	21	partnership	partnership	NOUN
ftr-407	441	1	=	=	NOUN
ftr-407	441	2	s	s	NOUN
ftr-407	441	3	transfer	transfer	NOUN
ftr-407	441	4	of	of	ADP
ftr-407	441	5	a	a	DET
ftr-407	441	6	partnership	partnership	NOUN
ftr-407	441	7	interest	interest	NOUN
ftr-407	441	8	to	to	ADP
ftr-407	441	9	a	a	DET
ftr-407	441	10	person	person	NOUN
ftr-407	441	11	in	in	ADP
ftr-407	441	12	exchange	exchange	NOUN
ftr-407	441	13	for	for	ADP
ftr-407	441	14	services	service	NOUN
ftr-407	441	15	.	.	PUNCT
ftr-407	442	1	under	under	ADP
ftr-407	442	2	that	that	DET
ftr-407	442	3	approach,48	approach,48	NOUN
ftr-407	442	4	the	the	DET
ftr-407	442	5	partnership	partnership	NOUN
ftr-407	442	6	would	would	AUX
ftr-407	442	7	be	be	AUX
ftr-407	442	8	treated	treat	VERB
ftr-407	442	9	as	as	ADP
ftr-407	442	10	having	having	AUX
ftr-407	442	11	sold	sell	VERB
ftr-407	442	12	a	a	DET
ftr-407	442	13	fraction	fraction	NOUN
ftr-407	442	14	of	of	ADP
ftr-407	442	15	each	each	PRON
ftr-407	442	16	of	of	ADP
ftr-407	442	17	its	its	PRON
ftr-407	442	18	assets	asset	NOUN
ftr-407	442	19	and	and	CCONJ
ftr-407	442	20	recognized	recognize	VERB
ftr-407	442	21	gain	gain	NOUN
ftr-407	442	22	or	or	CCONJ
ftr-407	442	23	loss	loss	NOUN
ftr-407	442	24	on	on	ADP
ftr-407	442	25	each	each	DET
ftr-407	442	26	constructive	constructive	ADJ
ftr-407	442	27	sale	sale	NOUN
ftr-407	442	28	.	.	PUNCT
ftr-407	443	1	proposed	propose	VERB
ftr-407	443	2	regulations	regulation	NOUN
ftr-407	443	3	section	section	VERB
ftr-407	443	4	1.721	1.721	NUM
ftr-407	443	5	-	-	SYM
ftr-407	443	6	1(b)(2	1(b)(2	NUM
ftr-407	443	7	)	)	PUNCT
ftr-407	443	8	rejects	reject	VERB
ftr-407	443	9	that	that	DET
ftr-407	443	10	approach	approach	NOUN
ftr-407	443	11	and	and	CCONJ
ftr-407	443	12	provides	provide	VERB
ftr-407	443	13	that	that	SCONJ
ftr-407	443	14	a	a	DET
ftr-407	443	15	partnership	partnership	NOUN
ftr-407	443	16	does	do	AUX
ftr-407	443	17	not	not	PART
ftr-407	443	18	recognize	recognize	VERB
ftr-407	443	19	gain	gain	NOUN
ftr-407	443	20	or	or	CCONJ
ftr-407	443	21	loss	loss	NOUN
ftr-407	443	22	in	in	ADP
ftr-407	443	23	that	that	DET
ftr-407	443	24	situation	situation	NOUN
ftr-407	443	25	even	even	ADV
ftr-407	443	26	though	though	SCONJ
ftr-407	443	27	the	the	DET
ftr-407	443	28	partnership	partnership	NOUN
ftr-407	443	29	can	can	AUX
ftr-407	443	30	deduct	deduct	VERB
ftr-407	443	31	the	the	DET
ftr-407	443	32	value	value	NOUN
ftr-407	443	33	of	of	ADP
ftr-407	443	34	the	the	DET
ftr-407	443	35	payment	payment	NOUN
ftr-407	443	36	.	.	PUNCT
ftr-407	444	1	the	the	DET
ftr-407	444	2	preamble	preamble	NOUN
ftr-407	444	3	that	that	SCONJ
ftr-407	444	4	treasury	treasury	PROPN
ftr-407	444	5	wrote	write	VERB
ftr-407	444	6	for	for	ADP
ftr-407	444	7	that	that	DET
ftr-407	444	8	regulation	regulation	NOUN
ftr-407	444	9	states	state	NOUN
ftr-407	444	10	:	:	PUNCT
ftr-407	444	11	generally	generally	ADV
ftr-407	444	12	,	,	PUNCT
ftr-407	444	13	when	when	SCONJ
ftr-407	444	14	appreciated	appreciated	ADJ
ftr-407	444	15	property	property	NOUN
ftr-407	444	16	is	be	AUX
ftr-407	444	17	used	use	VERB
ftr-407	444	18	to	to	PART
ftr-407	444	19	pay	pay	VERB
ftr-407	444	20	an	an	DET
ftr-407	444	21	obligation	obligation	NOUN
ftr-407	444	22	,	,	PUNCT
ftr-407	444	23	gain	gain	NOUN
ftr-407	444	24	on	on	ADP
ftr-407	444	25	the	the	DET
ftr-407	444	26	property	property	NOUN
ftr-407	444	27	is	be	AUX
ftr-407	444	28	recognized	recognize	VERB
ftr-407	444	29	.	.	PUNCT
ftr-407	444	30	.	.	PUNCT
ftr-407	444	31	.	.	PUNCT
ftr-407	444	32	.	.	PUNCT
ftr-407	445	1	however	however	ADV
ftr-407	445	2	,	,	PUNCT
ftr-407	445	3	the	the	DET
ftr-407	445	4	treasury	treasury	PROPN
ftr-407	445	5	department	department	PROPN
ftr-407	445	6	and	and	CCONJ
ftr-407	445	7	the	the	DET
ftr-407	445	8	irs	irs	PROPN
ftr-407	445	9	believe	believe	VERB
ftr-407	445	10	that	that	SCONJ
ftr-407	445	11	partnerships	partnership	NOUN
ftr-407	445	12	should	should	AUX
ftr-407	445	13	not	not	PART
ftr-407	445	14	be	be	AUX
ftr-407	445	15	required	require	VERB
ftr-407	445	16	to	to	PART
ftr-407	445	17	recognize	recognize	VERB
ftr-407	445	18	gain	gain	NOUN
ftr-407	445	19	on	on	ADP
ftr-407	445	20	the	the	DET
ftr-407	445	21	transfer	transfer	NOUN
ftr-407	445	22	of	of	ADP
ftr-407	445	23	a	a	DET
ftr-407	445	24	compensatory	compensatory	ADJ
ftr-407	445	25	partnership	partnership	NOUN
ftr-407	445	26	interest	interest	NOUN
ftr-407	445	27	.	.	PUNCT
ftr-407	446	1	such	such	DET
ftr-407	446	2	a	a	DET
ftr-407	446	3	rule	rule	NOUN
ftr-407	446	4	is	be	AUX
ftr-407	446	5	more	more	ADV
ftr-407	446	6	consistent	consistent	ADJ
ftr-407	446	7	with	with	ADP
ftr-407	446	8	the	the	DET
ftr-407	446	9	policies	policy	NOUN
ftr-407	446	10	underlying	underlie	VERB
ftr-407	446	11	section	section	NOUN
ftr-407	446	12	721	721	NUM
ftr-407	446	13	–	–	PUNCT
ftr-407	446	14	to	to	PART
ftr-407	446	15	defer	defer	VERB
ftr-407	446	16	recognition	recognition	NOUN
ftr-407	446	17	of	of	ADP
ftr-407	446	18	gain	gain	NOUN
ftr-407	446	19	or	or	CCONJ
ftr-407	446	20	loss	loss	NOUN
ftr-407	446	21	when	when	SCONJ
ftr-407	446	22	persons	person	NOUN
ftr-407	446	23	join	join	VERB
ftr-407	446	24	together	together	ADV
ftr-407	446	25	to	to	PART
ftr-407	446	26	conduct	conduct	VERB
ftr-407	446	27	a	a	DET
ftr-407	446	28	business	business	NOUN
ftr-407	446	29	–	–	PUNCT
ftr-407	446	30	than	than	SCONJ
ftr-407	446	31	would	would	AUX
ftr-407	446	32	be	be	AUX
ftr-407	446	33	a	a	DET
ftr-407	446	34	rule	rule	NOUN
ftr-407	446	35	requiring	require	VERB
ftr-407	446	36	the	the	DET
ftr-407	446	37	partnership	partnership	NOUN
ftr-407	446	38	to	to	PART
ftr-407	446	39	recognize	recognize	VERB
ftr-407	446	40	gain	gain	NOUN
ftr-407	446	41	on	on	ADP
ftr-407	446	42	the	the	DET
ftr-407	446	43	transfer	transfer	NOUN
ftr-407	446	44	of	of	ADP
ftr-407	446	45	these	these	DET
ftr-407	446	46	types	type	NOUN
ftr-407	446	47	of	of	ADP
ftr-407	446	48	interests	interest	NOUN
ftr-407	446	49	.	.	PUNCT
ftr-407	447	1	49	49	NUM
ftr-407	448	1	the	the	DET
ftr-407	448	2	preamble	preamble	NOUN
ftr-407	448	3	makes	make	VERB
ftr-407	448	4	clear	clear	ADJ
ftr-407	448	5	that	that	SCONJ
ftr-407	448	6	treasury	treasury	PROPN
ftr-407	448	7	and	and	CCONJ
ftr-407	448	8	the	the	DET
ftr-407	448	9	irs	irs	PROPN
ftr-407	448	10	deem	deem	VERB
ftr-407	448	11	the	the	DET
ftr-407	448	12	nonrecognition	nonrecognition	NOUN
ftr-407	448	13	policy	policy	NOUN
ftr-407	448	14	of	of	ADP
ftr-407	448	15	subchapter	subchapter	NOUN
ftr-407	448	16	k	k	PROPN
ftr-407	448	17	to	to	PART
ftr-407	448	18	be	be	AUX
ftr-407	448	19	more	more	ADV
ftr-407	448	20	important	important	ADJ
ftr-407	448	21	than	than	ADP
ftr-407	448	22	the	the	DET
ftr-407	448	23	policy	policy	NOUN
ftr-407	448	24	of	of	ADP
ftr-407	448	25	forcing	force	VERB
ftr-407	448	26	recognition	recognition	NOUN
ftr-407	448	27	of	of	ADP
ftr-407	448	28	unrealized	unrealized	ADJ
ftr-407	448	29	appreciation	appreciation	NOUN
ftr-407	448	30	that	that	PRON
ftr-407	448	31	creates	create	VERB
ftr-407	448	32	a	a	DET
ftr-407	448	33	deduction	deduction	NOUN
ftr-407	448	34	.	.	PUNCT
ftr-407	449	1	one	one	PRON
ftr-407	449	2	might	might	AUX
ftr-407	449	3	question	question	VERB
ftr-407	449	4	whether	whether	SCONJ
ftr-407	449	5	the	the	DET
ftr-407	449	6	policy	policy	NOUN
ftr-407	449	7	for	for	ADP
ftr-407	449	8	deferral	deferral	NOUN
ftr-407	449	9	of	of	ADP
ftr-407	449	10	gain	gain	NOUN
ftr-407	449	11	for	for	ADP
ftr-407	449	12	partnership	partnership	NOUN
ftr-407	449	13	distributions	distribution	NOUN
ftr-407	449	14	is	be	AUX
ftr-407	449	15	of	of	ADP
ftr-407	449	16	the	the	DET
ftr-407	449	17	same	same	ADJ
ftr-407	449	18	magnitude	magnitude	NOUN
ftr-407	449	19	as	as	ADP
ftr-407	449	20	the	the	DET
ftr-407	449	21	policy	policy	NOUN
ftr-407	449	22	for	for	ADP
ftr-407	449	23	nonrecognition	nonrecognition	NOUN
ftr-407	449	24	on	on	ADP
ftr-407	449	25	2006	2006	NUM
ftr-407	449	26	]	]	PUNCT
ftr-407	449	27	is	be	AUX
ftr-407	449	28	the	the	DET
ftr-407	449	29	report	report	NOUN
ftr-407	449	30	of	of	ADP
ftr-407	449	31	lazarus	lazarus	PROPN
ftr-407	449	32	’s	’s	PART
ftr-407	449	33	death	death	NOUN
ftr-407	449	34	premature	premature	VERB
ftr-407	449	35	?	?	PUNCT
ftr-407	450	1	431	431	NUM
ftr-407	450	2	50	50	NUM
ftr-407	450	3	.	.	PUNCT
ftr-407	451	1	supra	supra	PROPN
ftr-407	451	2	note	note	PROPN
ftr-407	451	3	36	36	NUM
ftr-407	451	4	and	and	CCONJ
ftr-407	451	5	the	the	DET
ftr-407	451	6	accompanying	accompany	VERB
ftr-407	451	7	text	text	NOUN
ftr-407	451	8	.	.	PUNCT
ftr-407	452	1	51	51	NUM
ftr-407	452	2	.	.	PUNCT
ftr-407	453	1	martin	martin	PROPN
ftr-407	453	2	j.	j.	PROPN
ftr-407	453	3	mcmahon	mcmahon	PROPN
ftr-407	453	4	jr	jr	PROPN
ftr-407	453	5	.	.	PUNCT
ftr-407	454	1	“	"	PUNCT
ftr-407	454	2	recognition	recognition	NOUN
ftr-407	454	3	of	of	ADP
ftr-407	454	4	gain	gain	NOUN
ftr-407	454	5	by	by	ADP
ftr-407	454	6	a	a	DET
ftr-407	454	7	partnership	partnership	NOUN
ftr-407	454	8	issuing	issue	VERB
ftr-407	454	9	an	an	DET
ftr-407	454	10	equity	equity	NOUN
ftr-407	454	11	interest	interest	NOUN
ftr-407	454	12	for	for	ADP
ftr-407	454	13	services	service	NOUN
ftr-407	454	14	:	:	PUNCT
ftr-407	454	15	the	the	DET
ftr-407	454	16	proposed	propose	VERB
ftr-407	454	17	regulations	regulation	NOUN
ftr-407	454	18	get	get	VERB
ftr-407	454	19	it	it	PRON
ftr-407	454	20	wrong	wrong	ADJ
ftr-407	454	21	,	,	PUNCT
ftr-407	454	22	”	"	PUNCT
ftr-407	454	23	109	109	NUM
ftr-407	454	24	tax	tax	NOUN
ftr-407	454	25	notes	note	NOUN
ftr-407	454	26	1161	1161	NUM
ftr-407	454	27	,	,	PUNCT
ftr-407	454	28	1161	1161	NUM
ftr-407	454	29	(	(	PUNCT
ftr-407	454	30	nov	nov	PROPN
ftr-407	454	31	.	.	PROPN
ftr-407	454	32	28	28	NUM
ftr-407	454	33	,	,	PUNCT
ftr-407	454	34	2005	2005	NUM
ftr-407	454	35	)	)	PUNCT
ftr-407	454	36	,	,	PUNCT
ftr-407	455	1	[	[	X
ftr-407	455	2	hereinafter	hereinafter	NOUN
ftr-407	455	3	cited	cite	VERB
ftr-407	455	4	as	as	ADP
ftr-407	455	5	“	"	PUNCT
ftr-407	455	6	mcmahon	mcmahon	PROPN
ftr-407	455	7	article	article	NOUN
ftr-407	455	8	”	"	PUNCT
ftr-407	455	9	]	]	PUNCT
ftr-407	455	10	.	.	PUNCT
ftr-407	456	1	partnership	partnership	NOUN
ftr-407	456	2	formation	formation	NOUN
ftr-407	456	3	,	,	PUNCT
ftr-407	456	4	but	but	CCONJ
ftr-407	456	5	there	there	PRON
ftr-407	456	6	seems	seem	VERB
ftr-407	456	7	little	little	ADJ
ftr-407	456	8	reason	reason	NOUN
ftr-407	456	9	to	to	PART
ftr-407	456	10	treat	treat	VERB
ftr-407	456	11	the	the	DET
ftr-407	456	12	former	former	ADJ
ftr-407	456	13	as	as	ADP
ftr-407	456	14	being	be	AUX
ftr-407	456	15	of	of	ADP
ftr-407	456	16	less	less	ADJ
ftr-407	456	17	consequence	consequence	NOUN
ftr-407	456	18	.	.	PUNCT
ftr-407	457	1	in	in	ADP
ftr-407	457	2	this	this	DET
ftr-407	457	3	regard	regard	NOUN
ftr-407	457	4	,	,	PUNCT
ftr-407	457	5	note	note	VERB
ftr-407	457	6	the	the	DET
ftr-407	457	7	statement	statement	NOUN
ftr-407	457	8	,	,	PUNCT
ftr-407	457	9	quoted	quote	VERB
ftr-407	457	10	above	above	ADV
ftr-407	457	11	,	,	PUNCT
ftr-407	457	12	of	of	ADP
ftr-407	457	13	the	the	DET
ftr-407	457	14	mckee	mckee	NOUN
ftr-407	457	15	,	,	PUNCT
ftr-407	457	16	nelson	nelson	PROPN
ftr-407	457	17	and	and	CCONJ
ftr-407	457	18	whitmire	whitmire	PROPN
ftr-407	457	19	treatise	treatise	NOUN
ftr-407	457	20	that	that	PRON
ftr-407	457	21	the	the	DET
ftr-407	457	22	aggregate	aggregate	ADJ
ftr-407	457	23	concept	concept	NOUN
ftr-407	457	24	predominates	predominate	VERB
ftr-407	457	25	the	the	DET
ftr-407	457	26	general	general	ADJ
ftr-407	457	27	nonrecognition	nonrecognition	NOUN
ftr-407	457	28	provisions	provision	NOUN
ftr-407	457	29	for	for	ADP
ftr-407	457	30	contributions	contribution	NOUN
ftr-407	457	31	to	to	ADP
ftr-407	457	32	and	and	CCONJ
ftr-407	457	33	distributions	distribution	NOUN
ftr-407	457	34	from	from	ADP
ftr-407	457	35	partnerships.50	partnerships.50	NOUN
ftr-407	457	36	in	in	ADP
ftr-407	457	37	a	a	DET
ftr-407	457	38	recent	recent	ADJ
ftr-407	457	39	article	article	NOUN
ftr-407	457	40	by	by	ADP
ftr-407	457	41	professor	professor	PROPN
ftr-407	457	42	martin	martin	PROPN
ftr-407	457	43	j.	j.	PROPN
ftr-407	457	44	mcmahon	mcmahon	PROPN
ftr-407	457	45	jr	jr	PROPN
ftr-407	457	46	.	.	PROPN
ftr-407	457	47	,	,	PUNCT
ftr-407	457	48	he	he	PRON
ftr-407	457	49	contends51	contends51	VERB
ftr-407	457	50	that	that	PRON
ftr-407	457	51	treasury	treasury	PROPN
ftr-407	457	52	and	and	CCONJ
ftr-407	457	53	the	the	DET
ftr-407	457	54	irs	irs	PROPN
ftr-407	457	55	erred	err	VERB
ftr-407	457	56	in	in	ADP
ftr-407	457	57	providing	provide	VERB
ftr-407	457	58	in	in	ADP
ftr-407	457	59	proposed	propose	VERB
ftr-407	457	60	regulations	regulation	NOUN
ftr-407	457	61	section	section	NOUN
ftr-407	457	62	1.721	1.721	NUM
ftr-407	457	63	-	-	SYM
ftr-407	457	64	2(b	2(b	NUM
ftr-407	457	65	)	)	PUNCT
ftr-407	457	66	that	that	SCONJ
ftr-407	457	67	a	a	DET
ftr-407	457	68	partnership	partnership	NOUN
ftr-407	457	69	does	do	AUX
ftr-407	457	70	not	not	PART
ftr-407	457	71	recognize	recognize	VERB
ftr-407	457	72	gain	gain	NOUN
ftr-407	457	73	on	on	ADP
ftr-407	457	74	making	make	VERB
ftr-407	457	75	a	a	DET
ftr-407	457	76	compensatory	compensatory	ADJ
ftr-407	457	77	transfer	transfer	NOUN
ftr-407	457	78	of	of	ADP
ftr-407	457	79	a	a	DET
ftr-407	457	80	partnership	partnership	NOUN
ftr-407	457	81	interest	interest	NOUN
ftr-407	457	82	even	even	ADV
ftr-407	457	83	though	though	SCONJ
ftr-407	457	84	the	the	DET
ftr-407	457	85	partnership	partnership	NOUN
ftr-407	457	86	is	be	AUX
ftr-407	457	87	allowed	allow	VERB
ftr-407	457	88	to	to	PART
ftr-407	457	89	deduct	deduct	VERB
ftr-407	457	90	(	(	PUNCT
ftr-407	457	91	or	or	CCONJ
ftr-407	457	92	capitalize	capitalize	VERB
ftr-407	457	93	)	)	PUNCT
ftr-407	457	94	the	the	DET
ftr-407	457	95	value	value	NOUN
ftr-407	457	96	of	of	ADP
ftr-407	457	97	the	the	DET
ftr-407	457	98	partnership	partnership	NOUN
ftr-407	457	99	interest	interest	NOUN
ftr-407	457	100	.	.	PUNCT
ftr-407	458	1	mcmahon	mcmahon	PROPN
ftr-407	458	2	argues	argue	VERB
ftr-407	458	3	that	that	SCONJ
ftr-407	458	4	the	the	DET
ftr-407	458	5	combination	combination	NOUN
ftr-407	458	6	of	of	ADP
ftr-407	458	7	allowing	allow	VERB
ftr-407	458	8	nonrecognition	nonrecognition	NOUN
ftr-407	458	9	for	for	ADP
ftr-407	458	10	a	a	DET
ftr-407	458	11	portion	portion	NOUN
ftr-407	458	12	of	of	ADP
ftr-407	458	13	the	the	DET
ftr-407	458	14	appreciation	appreciation	NOUN
ftr-407	458	15	of	of	ADP
ftr-407	458	16	the	the	DET
ftr-407	458	17	partnership	partnership	NOUN
ftr-407	458	18	’s	’s	PART
ftr-407	458	19	assets	asset	NOUN
ftr-407	458	20	and	and	CCONJ
ftr-407	458	21	also	also	ADV
ftr-407	458	22	allowing	allow	VERB
ftr-407	458	23	a	a	DET
ftr-407	458	24	deduction	deduction	NOUN
ftr-407	458	25	for	for	ADP
ftr-407	458	26	the	the	DET
ftr-407	458	27	full	full	ADJ
ftr-407	458	28	value	value	NOUN
ftr-407	458	29	of	of	ADP
ftr-407	458	30	the	the	DET
ftr-407	458	31	partnership	partnership	NOUN
ftr-407	458	32	interest	interest	NOUN
ftr-407	458	33	provides	provide	VERB
ftr-407	458	34	the	the	DET
ftr-407	458	35	other	other	ADJ
ftr-407	458	36	partners	partner	NOUN
ftr-407	458	37	with	with	ADP
ftr-407	458	38	a	a	DET
ftr-407	458	39	double	double	ADJ
ftr-407	458	40	tax	tax	NOUN
ftr-407	458	41	benefit	benefit	NOUN
ftr-407	458	42	that	that	PRON
ftr-407	458	43	results	result	VERB
ftr-407	458	44	in	in	ADP
ftr-407	458	45	what	what	PRON
ftr-407	458	46	is	be	AUX
ftr-407	458	47	sometimes	sometimes	ADV
ftr-407	458	48	referred	refer	VERB
ftr-407	458	49	to	to	ADP
ftr-407	458	50	as	as	ADP
ftr-407	458	51	“	"	PUNCT
ftr-407	458	52	tax	tax	NOUN
ftr-407	458	53	arbitrage	arbitrage	NOUN
ftr-407	458	54	.	.	PUNCT
ftr-407	458	55	”	"	PUNCT
ftr-407	459	1	he	he	PRON
ftr-407	459	2	predicts	predict	VERB
ftr-407	459	3	that	that	SCONJ
ftr-407	459	4	aggressive	aggressive	ADJ
ftr-407	459	5	tax	tax	NOUN
ftr-407	459	6	planners	planner	NOUN
ftr-407	459	7	will	will	AUX
ftr-407	459	8	exploit	exploit	VERB
ftr-407	459	9	that	that	DET
ftr-407	459	10	benefit	benefit	NOUN
ftr-407	459	11	.	.	PUNCT
ftr-407	460	1	mcmahon	mcmahon	PROPN
ftr-407	460	2	proposes	propose	VERB
ftr-407	460	3	that	that	SCONJ
ftr-407	460	4	either	either	CCONJ
ftr-407	460	5	the	the	DET
ftr-407	460	6	partnership	partnership	NOUN
ftr-407	460	7	should	should	AUX
ftr-407	460	8	be	be	AUX
ftr-407	460	9	required	require	VERB
ftr-407	460	10	to	to	PART
ftr-407	460	11	recognize	recognize	VERB
ftr-407	460	12	gain	gain	NOUN
ftr-407	460	13	for	for	ADP
ftr-407	460	14	a	a	DET
ftr-407	460	15	portion	portion	NOUN
ftr-407	460	16	of	of	ADP
ftr-407	460	17	the	the	DET
ftr-407	460	18	appreciation	appreciation	NOUN
ftr-407	460	19	of	of	ADP
ftr-407	460	20	its	its	PRON
ftr-407	460	21	assets	asset	NOUN
ftr-407	460	22	or	or	CCONJ
ftr-407	460	23	the	the	DET
ftr-407	460	24	amount	amount	NOUN
ftr-407	460	25	of	of	ADP
ftr-407	460	26	deduction	deduction	NOUN
ftr-407	460	27	allowable	allowable	ADJ
ftr-407	460	28	to	to	ADP
ftr-407	460	29	the	the	DET
ftr-407	460	30	partnership	partnership	NOUN
ftr-407	460	31	should	should	AUX
ftr-407	460	32	be	be	AUX
ftr-407	460	33	limited	limit	VERB
ftr-407	460	34	to	to	ADP
ftr-407	460	35	a	a	DET
ftr-407	460	36	pro	pro	ADJ
ftr-407	460	37	rata	rata	ADJ
ftr-407	460	38	portion	portion	NOUN
ftr-407	460	39	of	of	ADP
ftr-407	460	40	the	the	DET
ftr-407	460	41	partnership	partnership	NOUN
ftr-407	460	42	’s	’s	PART
ftr-407	460	43	inside	inside	ADJ
ftr-407	460	44	basis	basis	NOUN
ftr-407	460	45	in	in	ADP
ftr-407	460	46	its	its	PRON
ftr-407	460	47	assets	asset	NOUN
ftr-407	460	48	.	.	PUNCT
ftr-407	461	1	it	it	PRON
ftr-407	461	2	would	would	AUX
ftr-407	461	3	seem	seem	VERB
ftr-407	461	4	that	that	SCONJ
ftr-407	461	5	the	the	DET
ftr-407	461	6	latter	latter	ADJ
ftr-407	461	7	proposal	proposal	NOUN
ftr-407	461	8	could	could	AUX
ftr-407	461	9	be	be	AUX
ftr-407	461	10	adopted	adopt	VERB
ftr-407	461	11	only	only	ADV
ftr-407	461	12	by	by	ADP
ftr-407	461	13	congressional	congressional	ADJ
ftr-407	461	14	action	action	NOUN
ftr-407	461	15	.	.	PUNCT
ftr-407	462	1	even	even	ADV
ftr-407	462	2	if	if	SCONJ
ftr-407	462	3	mcmahon	mcmahon	PROPN
ftr-407	462	4	’s	’s	PART
ftr-407	462	5	contention	contention	NOUN
ftr-407	462	6	were	be	AUX
ftr-407	462	7	correct	correct	ADJ
ftr-407	462	8	,	,	PUNCT
ftr-407	462	9	and	and	CCONJ
ftr-407	462	10	i	i	PRON
ftr-407	462	11	do	do	AUX
ftr-407	462	12	not	not	PART
ftr-407	462	13	think	think	VERB
ftr-407	462	14	that	that	SCONJ
ftr-407	462	15	it	it	PRON
ftr-407	462	16	is	be	AUX
ftr-407	462	17	,	,	PUNCT
ftr-407	462	18	it	it	PRON
ftr-407	462	19	would	would	AUX
ftr-407	462	20	serve	serve	VERB
ftr-407	462	21	to	to	PART
ftr-407	462	22	emphasize	emphasize	VERB
ftr-407	462	23	how	how	SCONJ
ftr-407	462	24	strongly	strongly	ADV
ftr-407	462	25	the	the	DET
ftr-407	462	26	treasury	treasury	NOUN
ftr-407	462	27	adheres	adhere	VERB
ftr-407	462	28	to	to	ADP
ftr-407	462	29	the	the	DET
ftr-407	462	30	policy	policy	NOUN
ftr-407	462	31	of	of	ADP
ftr-407	462	32	deferring	defer	VERB
ftr-407	462	33	recognition	recognition	NOUN
ftr-407	462	34	of	of	ADP
ftr-407	462	35	gain	gain	NOUN
ftr-407	462	36	or	or	CCONJ
ftr-407	462	37	loss	loss	NOUN
ftr-407	462	38	on	on	ADP
ftr-407	462	39	transactions	transaction	NOUN
ftr-407	462	40	between	between	ADP
ftr-407	462	41	a	a	DET
ftr-407	462	42	partnership	partnership	NOUN
ftr-407	462	43	and	and	CCONJ
ftr-407	462	44	its	its	PRON
ftr-407	462	45	partners	partner	NOUN
ftr-407	462	46	to	to	ADP
ftr-407	462	47	the	the	DET
ftr-407	462	48	extent	extent	NOUN
ftr-407	462	49	that	that	SCONJ
ftr-407	462	50	it	it	PRON
ftr-407	462	51	is	be	AUX
ftr-407	462	52	reasonable	reasonable	ADJ
ftr-407	462	53	to	to	PART
ftr-407	462	54	do	do	VERB
ftr-407	462	55	so	so	ADV
ftr-407	462	56	.	.	PUNCT
ftr-407	463	1	even	even	ADV
ftr-407	463	2	facing	face	VERB
ftr-407	463	3	the	the	DET
ftr-407	463	4	possibility	possibility	NOUN
ftr-407	463	5	that	that	SCONJ
ftr-407	463	6	its	its	PRON
ftr-407	463	7	nonrecognition	nonrecognition	NOUN
ftr-407	463	8	policy	policy	NOUN
ftr-407	463	9	could	could	AUX
ftr-407	463	10	lead	lead	VERB
ftr-407	463	11	to	to	ADP
ftr-407	463	12	abuses	abuse	NOUN
ftr-407	463	13	,	,	PUNCT
ftr-407	463	14	treasury	treasury	PROPN
ftr-407	463	15	and	and	CCONJ
ftr-407	463	16	the	the	DET
ftr-407	463	17	irs	irs	PROPN
ftr-407	463	18	chose	choose	VERB
ftr-407	463	19	not	not	PART
ftr-407	463	20	to	to	PART
ftr-407	463	21	require	require	VERB
ftr-407	463	22	recognition	recognition	NOUN
ftr-407	463	23	of	of	ADP
ftr-407	463	24	gain	gain	NOUN
ftr-407	463	25	or	or	CCONJ
ftr-407	463	26	loss	loss	NOUN
ftr-407	463	27	.	.	PUNCT
ftr-407	464	1	they	they	PRON
ftr-407	464	2	balanced	balance	VERB
ftr-407	464	3	the	the	DET
ftr-407	464	4	competing	compete	VERB
ftr-407	464	5	considerations	consideration	NOUN
ftr-407	464	6	and	and	CCONJ
ftr-407	464	7	deemed	deem	VERB
ftr-407	464	8	the	the	DET
ftr-407	464	9	policy	policy	NOUN
ftr-407	464	10	for	for	ADP
ftr-407	464	11	nonrecognition	nonrecognition	NOUN
ftr-407	464	12	the	the	DET
ftr-407	464	13	weightier	weighty	ADJ
ftr-407	464	14	.	.	PUNCT
ftr-407	465	1	similarly	similarly	ADV
ftr-407	465	2	,	,	PUNCT
ftr-407	465	3	in	in	ADP
ftr-407	465	4	balancing	balance	VERB
ftr-407	465	5	the	the	DET
ftr-407	465	6	opposing	opposing	ADJ
ftr-407	465	7	considerations	consideration	NOUN
ftr-407	465	8	for	for	ADP
ftr-407	465	9	determining	determine	VERB
ftr-407	465	10	the	the	DET
ftr-407	465	11	treatment	treatment	NOUN
ftr-407	465	12	of	of	ADP
ftr-407	465	13	a	a	DET
ftr-407	465	14	guaranteed	guarantee	VERB
ftr-407	465	15	payment	payment	NOUN
ftr-407	465	16	that	that	PRON
ftr-407	465	17	is	be	AUX
ftr-407	465	18	made	make	VERB
ftr-407	465	19	in	in	ADP
ftr-407	465	20	kind	kind	NOUN
ftr-407	465	21	,	,	PUNCT
ftr-407	465	22	it	it	PRON
ftr-407	465	23	is	be	AUX
ftr-407	465	24	likely	likely	ADJ
ftr-407	465	25	that	that	SCONJ
ftr-407	465	26	treasury	treasury	PROPN
ftr-407	465	27	would	would	AUX
ftr-407	465	28	assign	assign	VERB
ftr-407	465	29	greater	great	ADJ
ftr-407	465	30	weight	weight	NOUN
ftr-407	465	31	to	to	ADP
ftr-407	465	32	the	the	DET
ftr-407	465	33	nonrecognition	nonrecognition	NOUN
ftr-407	465	34	policy	policy	NOUN
ftr-407	465	35	.	.	PUNCT
ftr-407	466	1	professor	professor	PROPN
ftr-407	466	2	mcmahon	mcmahon	PROPN
ftr-407	466	3	’s	’s	PART
ftr-407	466	4	analysis	analysis	NOUN
ftr-407	466	5	is	be	AUX
ftr-407	466	6	similar	similar	ADJ
ftr-407	466	7	to	to	ADP
ftr-407	466	8	some	some	PRON
ftr-407	466	9	of	of	ADP
ftr-407	466	10	those	those	PRON
ftr-407	466	11	advanced	advance	VERB
ftr-407	466	12	by	by	ADP
ftr-407	466	13	cameron	cameron	PROPN
ftr-407	466	14	and	and	CCONJ
ftr-407	466	15	postlewaite	postlewaite	NOUN
ftr-407	466	16	in	in	ADP
ftr-407	466	17	the	the	DET
ftr-407	466	18	lazarus	lazarus	PROPN
ftr-407	466	19	effect	effect	PROPN
ftr-407	466	20	article	article	NOUN
ftr-407	466	21	.	.	PUNCT
ftr-407	467	1	it	it	PRON
ftr-407	467	2	should	should	AUX
ftr-407	467	3	come	come	VERB
ftr-407	467	4	as	as	ADP
ftr-407	467	5	no	no	DET
ftr-407	467	6	surprise	surprise	NOUN
ftr-407	467	7	then	then	ADV
ftr-407	467	8	that	that	SCONJ
ftr-407	467	9	i	i	PRON
ftr-407	467	10	disagree	disagree	VERB
ftr-407	467	11	with	with	ADP
ftr-407	467	12	professor	professor	PROPN
ftr-407	467	13	mcmahon	mcmahon	PROPN
ftr-407	467	14	’s	’s	PART
ftr-407	467	15	conclusions	conclusion	NOUN
ftr-407	467	16	and	and	CCONJ
ftr-407	467	17	with	with	ADP
ftr-407	467	18	much	much	ADJ
ftr-407	467	19	of	of	ADP
ftr-407	467	20	his	his	PRON
ftr-407	467	21	analysis	analysis	NOUN
ftr-407	467	22	.	.	PUNCT
ftr-407	468	1	to	to	PART
ftr-407	468	2	discuss	discuss	VERB
ftr-407	468	3	all	all	PRON
ftr-407	468	4	of	of	ADP
ftr-407	468	5	the	the	DET
ftr-407	468	6	points	point	NOUN
ftr-407	468	7	made	make	VERB
ftr-407	468	8	by	by	ADP
ftr-407	468	9	mcmahon	mcmahon	PROPN
ftr-407	468	10	in	in	ADP
ftr-407	468	11	his	his	PRON
ftr-407	468	12	article	article	NOUN
ftr-407	468	13	would	would	AUX
ftr-407	468	14	expand	expand	VERB
ftr-407	468	15	this	this	DET
ftr-407	468	16	piece	piece	NOUN
ftr-407	468	17	far	far	ADV
ftr-407	468	18	beyond	beyond	ADP
ftr-407	468	19	the	the	DET
ftr-407	468	20	scope	scope	NOUN
ftr-407	468	21	that	that	PRON
ftr-407	468	22	i	i	PRON
ftr-407	468	23	intended	intend	VERB
ftr-407	468	24	.	.	PUNCT
ftr-407	469	1	so	so	ADV
ftr-407	469	2	,	,	PUNCT
ftr-407	469	3	i	i	PRON
ftr-407	469	4	will	will	AUX
ftr-407	469	5	discuss	discuss	VERB
ftr-407	469	6	only	only	ADV
ftr-407	469	7	two	two	NUM
ftr-407	469	8	of	of	ADP
ftr-407	469	9	the	the	DET
ftr-407	469	10	points	point	NOUN
ftr-407	469	11	that	that	PRON
ftr-407	469	12	professor	professor	NOUN
ftr-407	469	13	mcmahon	mcmahon	PROPN
ftr-407	469	14	has	have	AUX
ftr-407	469	15	made	make	VERB
ftr-407	469	16	.	.	PUNCT
ftr-407	470	1	before	before	ADP
ftr-407	470	2	taking	take	VERB
ftr-407	470	3	up	up	ADP
ftr-407	470	4	those	those	DET
ftr-407	470	5	two	two	NUM
ftr-407	470	6	points	point	NOUN
ftr-407	470	7	,	,	PUNCT
ftr-407	470	8	i	i	PRON
ftr-407	470	9	wish	wish	VERB
ftr-407	470	10	to	to	PART
ftr-407	470	11	note	note	VERB
ftr-407	470	12	that	that	SCONJ
ftr-407	470	13	i	i	PRON
ftr-407	470	14	am	be	AUX
ftr-407	470	15	not	not	PART
ftr-407	470	16	alone	alone	ADJ
ftr-407	470	17	in	in	ADP
ftr-407	470	18	concluding	conclude	VERB
ftr-407	470	19	that	that	SCONJ
ftr-407	470	20	proposed	propose	VERB
ftr-407	470	21	regulations	regulation	NOUN
ftr-407	470	22	section	section	VERB
ftr-407	470	23	1.721	1.721	NUM
ftr-407	470	24	-	-	SYM
ftr-407	470	25	1(b)(2	1(b)(2	NUM
ftr-407	470	26	)	)	PUNCT
ftr-407	470	27	appropriately	appropriately	ADV
ftr-407	470	28	provided	provide	VERB
ftr-407	470	29	that	that	SCONJ
ftr-407	470	30	the	the	DET
ftr-407	470	31	partnership	partnership	NOUN
ftr-407	470	32	does	do	AUX
ftr-407	470	33	not	not	PART
ftr-407	470	34	recognize	recognize	VERB
ftr-407	470	35	gain	gain	NOUN
ftr-407	470	36	.	.	PUNCT
ftr-407	471	1	in	in	ADP
ftr-407	471	2	a	a	DET
ftr-407	471	3	recently	recently	ADV
ftr-407	471	4	published	publish	VERB
ftr-407	471	5	432	432	NUM
ftr-407	471	6	florida	florida	PROPN
ftr-407	471	7	tax	tax	NOUN
ftr-407	471	8	review	review	NOUN
ftr-407	471	9	vol.7:6	vol.7:6	VERB
ftr-407	471	10	52	52	NUM
ftr-407	471	11	.	.	PUNCT
ftr-407	472	1	cunningham	cunningham	PROPN
ftr-407	472	2	,	,	PUNCT
ftr-407	472	3	supra	supra	PROPN
ftr-407	472	4	note	note	NOUN
ftr-407	472	5	4	4	NUM
ftr-407	472	6	,	,	PUNCT
ftr-407	472	7	at	at	ADP
ftr-407	472	8	136	136	NUM
ftr-407	472	9	.	.	PUNCT
ftr-407	473	1	53	53	NUM
ftr-407	473	2	.	.	PUNCT
ftr-407	474	1	mcmahon	mcmahon	PROPN
ftr-407	474	2	article	article	PROPN
ftr-407	474	3	supra	supra	PROPN
ftr-407	474	4	note	note	VERB
ftr-407	474	5	51	51	NUM
ftr-407	474	6	,	,	PUNCT
ftr-407	474	7	at	at	ADP
ftr-407	474	8	1167	1167	NUM
ftr-407	474	9	.	.	PUNCT
ftr-407	475	1	54	54	NUM
ftr-407	475	2	.	.	PUNCT
ftr-407	476	1	preamble	preamble	ADJ
ftr-407	476	2	,	,	PUNCT
ftr-407	476	3	supra	supra	ADJ
ftr-407	476	4	note	note	NOUN
ftr-407	476	5	13	13	NUM
ftr-407	476	6	,	,	PUNCT
ftr-407	476	7	at	at	ADP
ftr-407	476	8	item	item	NOUN
ftr-407	476	9	6	6	NUM
ftr-407	476	10	;	;	PUNCT
ftr-407	476	11	see	see	AUX
ftr-407	476	12	also	also	ADV
ftr-407	476	13	accompanying	accompany	VERB
ftr-407	476	14	text	text	NOUN
ftr-407	476	15	to	to	ADP
ftr-407	476	16	supra	supra	PROPN
ftr-407	476	17	note	note	PROPN
ftr-407	476	18	49	49	NUM
ftr-407	476	19	.	.	PUNCT
ftr-407	477	1	text	text	NOUN
ftr-407	477	2	on	on	ADP
ftr-407	477	3	partnership	partnership	NOUN
ftr-407	477	4	taxation	taxation	NOUN
ftr-407	477	5	,	,	PUNCT
ftr-407	477	6	professors	professor	NOUN
ftr-407	477	7	noel	noel	PROPN
ftr-407	477	8	cunningham	cunningham	PROPN
ftr-407	477	9	and	and	CCONJ
ftr-407	477	10	laura	laura	PROPN
ftr-407	477	11	cunningham	cunningham	PROPN
ftr-407	477	12	expressly	expressly	ADV
ftr-407	477	13	approved	approve	VERB
ftr-407	477	14	of	of	ADP
ftr-407	477	15	the	the	DET
ftr-407	477	16	nonrecognition	nonrecognition	NOUN
ftr-407	477	17	treatment	treatment	NOUN
ftr-407	477	18	that	that	PRON
ftr-407	477	19	was	be	AUX
ftr-407	477	20	adopted	adopt	VERB
ftr-407	477	21	in	in	ADP
ftr-407	477	22	the	the	DET
ftr-407	477	23	proposed	propose	VERB
ftr-407	477	24	regulations	regulation	NOUN
ftr-407	477	25	.	.	PUNCT
ftr-407	478	1	they	they	PRON
ftr-407	478	2	stated	state	VERB
ftr-407	478	3	:	:	PUNCT
ftr-407	478	4	although	although	SCONJ
ftr-407	478	5	some	some	PRON
ftr-407	478	6	may	may	AUX
ftr-407	478	7	argue	argue	VERB
ftr-407	478	8	that	that	PRON
ftr-407	478	9	.	.	PUNCT
ftr-407	478	10	.	.	PUNCT
ftr-407	478	11	.	.	PUNCT
ftr-407	479	1	[	[	X
ftr-407	479	2	nonrecognition	nonrecognition	NOUN
ftr-407	479	3	]	]	PUNCT
ftr-407	479	4	is	be	AUX
ftr-407	479	5	difficult	difficult	ADJ
ftr-407	479	6	to	to	PART
ftr-407	479	7	justify	justify	VERB
ftr-407	479	8	technically	technically	ADV
ftr-407	479	9	,	,	PUNCT
ftr-407	479	10	we	we	PRON
ftr-407	479	11	believe	believe	VERB
ftr-407	479	12	that	that	SCONJ
ftr-407	479	13	the	the	DET
ftr-407	479	14	rule	rule	NOUN
ftr-407	479	15	is	be	AUX
ftr-407	479	16	justified	justify	VERB
ftr-407	479	17	from	from	ADP
ftr-407	479	18	an	an	DET
ftr-407	479	19	administrative	administrative	ADJ
ftr-407	479	20	point	point	NOUN
ftr-407	479	21	of	of	ADP
ftr-407	479	22	view	view	NOUN
ftr-407	479	23	and	and	CCONJ
ftr-407	479	24	is	be	AUX
ftr-407	479	25	consonant	consonant	ADJ
ftr-407	479	26	with	with	ADP
ftr-407	479	27	the	the	DET
ftr-407	479	28	underlying	underlie	VERB
ftr-407	479	29	policies	policy	NOUN
ftr-407	479	30	of	of	ADP
ftr-407	479	31	section	section	NOUN
ftr-407	479	32	721.52	721.52	NUM
ftr-407	479	33	their	their	PRON
ftr-407	479	34	view	view	NOUN
ftr-407	479	35	,	,	PUNCT
ftr-407	479	36	like	like	ADP
ftr-407	479	37	mine	mine	NOUN
ftr-407	479	38	,	,	PUNCT
ftr-407	479	39	is	be	AUX
ftr-407	479	40	contrary	contrary	ADJ
ftr-407	479	41	to	to	ADP
ftr-407	479	42	the	the	DET
ftr-407	479	43	position	position	NOUN
ftr-407	479	44	that	that	PRON
ftr-407	479	45	professor	professor	NOUN
ftr-407	479	46	mcmahon	mcmahon	PROPN
ftr-407	479	47	adopted	adopt	VERB
ftr-407	479	48	.	.	PUNCT
ftr-407	480	1	let	let	VERB
ftr-407	480	2	us	we	PRON
ftr-407	480	3	now	now	ADV
ftr-407	480	4	turn	turn	VERB
ftr-407	480	5	to	to	ADP
ftr-407	480	6	the	the	DET
ftr-407	480	7	two	two	NUM
ftr-407	480	8	points	point	NOUN
ftr-407	480	9	of	of	ADP
ftr-407	480	10	professor	professor	NOUN
ftr-407	480	11	mcmahon	mcmahon	PROPN
ftr-407	480	12	that	that	PRON
ftr-407	480	13	i	i	PRON
ftr-407	480	14	wish	wish	VERB
ftr-407	480	15	to	to	PART
ftr-407	480	16	discuss	discuss	VERB
ftr-407	480	17	.	.	PUNCT
ftr-407	481	1	in	in	ADP
ftr-407	481	2	his	his	PRON
ftr-407	481	3	recent	recent	ADJ
ftr-407	481	4	article	article	NOUN
ftr-407	481	5	,	,	PUNCT
ftr-407	481	6	professor	professor	NOUN
ftr-407	481	7	mcmahon	mcmahon	PROPN
ftr-407	481	8	states	state	VERB
ftr-407	481	9	:	:	PUNCT
ftr-407	481	10	in	in	ADP
ftr-407	481	11	light	light	NOUN
ftr-407	481	12	of	of	ADP
ftr-407	481	13	the	the	DET
ftr-407	481	14	legislative	legislative	ADJ
ftr-407	481	15	history	history	NOUN
ftr-407	481	16	and	and	CCONJ
ftr-407	481	17	statutory	statutory	ADJ
ftr-407	481	18	structure	structure	NOUN
ftr-407	481	19	,	,	PUNCT
ftr-407	481	20	section	section	NOUN
ftr-407	481	21	721	721	NUM
ftr-407	481	22	simply	simply	ADV
ftr-407	481	23	can	can	AUX
ftr-407	481	24	not	not	PART
ftr-407	481	25	be	be	AUX
ftr-407	481	26	read	read	VERB
ftr-407	481	27	to	to	PART
ftr-407	481	28	provide	provide	VERB
ftr-407	481	29	nonrecognition	nonrecognition	NOUN
ftr-407	481	30	to	to	ADP
ftr-407	481	31	a	a	DET
ftr-407	481	32	partnership	partnership	NOUN
ftr-407	481	33	that	that	PRON
ftr-407	481	34	admits	admit	VERB
ftr-407	481	35	a	a	DET
ftr-407	481	36	service	service	NOUN
ftr-407	481	37	-	-	PUNCT
ftr-407	481	38	provider	provider	NOUN
ftr-407	481	39	partner	partner	NOUN
ftr-407	481	40	with	with	ADP
ftr-407	481	41	a	a	DET
ftr-407	481	42	capital	capital	NOUN
ftr-407	481	43	account	account	NOUN
ftr-407	481	44	that	that	PRON
ftr-407	481	45	is	be	AUX
ftr-407	481	46	transferred	transfer	VERB
ftr-407	481	47	in	in	ADP
ftr-407	481	48	exchange	exchange	NOUN
ftr-407	481	49	for	for	ADP
ftr-407	481	50	services	service	NOUN
ftr-407	481	51	.	.	PUNCT
ftr-407	482	1	under	under	ADP
ftr-407	482	2	the	the	DET
ftr-407	482	3	current	current	ADJ
ftr-407	482	4	statutes	statute	NOUN
ftr-407	482	5	,	,	PUNCT
ftr-407	482	6	the	the	DET
ftr-407	482	7	transaction	transaction	NOUN
ftr-407	482	8	must	must	AUX
ftr-407	482	9	be	be	AUX
ftr-407	482	10	a	a	DET
ftr-407	482	11	recognition	recognition	NOUN
ftr-407	482	12	event.53	event.53	NOUN
ftr-407	482	13	but	but	CCONJ
ftr-407	482	14	,	,	PUNCT
ftr-407	482	15	the	the	DET
ftr-407	482	16	inapplicability	inapplicability	NOUN
ftr-407	482	17	of	of	ADP
ftr-407	482	18	section	section	NOUN
ftr-407	482	19	721	721	NUM
ftr-407	482	20	is	be	AUX
ftr-407	482	21	besides	besides	SCONJ
ftr-407	482	22	the	the	DET
ftr-407	482	23	point	point	NOUN
ftr-407	482	24	.	.	PUNCT
ftr-407	483	1	in	in	ADP
ftr-407	483	2	the	the	DET
ftr-407	483	3	preamble	preamble	NOUN
ftr-407	483	4	to	to	ADP
ftr-407	483	5	the	the	DET
ftr-407	483	6	proposed	propose	VERB
ftr-407	483	7	regulation	regulation	NOUN
ftr-407	483	8	,	,	PUNCT
ftr-407	483	9	treasury	treasury	PROPN
ftr-407	483	10	did	do	AUX
ftr-407	483	11	not	not	PART
ftr-407	483	12	claim	claim	VERB
ftr-407	483	13	that	that	SCONJ
ftr-407	483	14	section	section	NOUN
ftr-407	483	15	721	721	NUM
ftr-407	483	16	applies	apply	VERB
ftr-407	483	17	to	to	ADP
ftr-407	483	18	the	the	DET
ftr-407	483	19	transaction	transaction	NOUN
ftr-407	483	20	.	.	PUNCT
ftr-407	484	1	what	what	PRON
ftr-407	484	2	treasury	treasury	PROPN
ftr-407	484	3	said	say	VERB
ftr-407	484	4	was	be	AUX
ftr-407	484	5	that	that	SCONJ
ftr-407	484	6	it	it	PRON
ftr-407	484	7	was	be	AUX
ftr-407	484	8	adopting	adopt	VERB
ftr-407	484	9	a	a	DET
ftr-407	484	10	position	position	NOUN
ftr-407	484	11	that	that	PRON
ftr-407	484	12	conforms	conform	VERB
ftr-407	484	13	to	to	ADP
ftr-407	484	14	“	"	PUNCT
ftr-407	484	15	the	the	DET
ftr-407	484	16	policies	policy	NOUN
ftr-407	484	17	underlying	underlie	VERB
ftr-407	484	18	section	section	NOUN
ftr-407	484	19	721	721	NUM
ftr-407	484	20	.	.	PUNCT
ftr-407	484	21	”	"	PUNCT
ftr-407	484	22	treasury54	treasury54	PROPN
ftr-407	484	23	sought	seek	VERB
ftr-407	484	24	to	to	PART
ftr-407	484	25	conform	conform	VERB
ftr-407	484	26	to	to	ADP
ftr-407	484	27	those	those	DET
ftr-407	484	28	polices	police	NOUN
ftr-407	484	29	its	its	PRON
ftr-407	484	30	construction	construction	NOUN
ftr-407	484	31	of	of	ADP
ftr-407	484	32	the	the	DET
ftr-407	484	33	application	application	NOUN
ftr-407	484	34	of	of	ADP
ftr-407	484	35	the	the	DET
ftr-407	484	36	guaranteed	guarantee	VERB
ftr-407	484	37	payment	payment	NOUN
ftr-407	484	38	provision	provision	NOUN
ftr-407	484	39	to	to	ADP
ftr-407	484	40	a	a	DET
ftr-407	484	41	compensatory	compensatory	ADJ
ftr-407	484	42	transfer	transfer	NOUN
ftr-407	484	43	of	of	ADP
ftr-407	484	44	a	a	DET
ftr-407	484	45	partnership	partnership	NOUN
ftr-407	484	46	interest	interest	NOUN
ftr-407	484	47	.	.	PUNCT
ftr-407	485	1	i	i	PRON
ftr-407	485	2	suggest	suggest	VERB
ftr-407	485	3	that	that	SCONJ
ftr-407	485	4	the	the	DET
ftr-407	485	5	underlying	underlie	VERB
ftr-407	485	6	nonrecognition	nonrecognition	NOUN
ftr-407	485	7	policy	policy	NOUN
ftr-407	485	8	of	of	ADP
ftr-407	485	9	section	section	NOUN
ftr-407	485	10	721	721	NUM
ftr-407	485	11	to	to	PART
ftr-407	485	12	which	which	PRON
ftr-407	485	13	treasury	treasury	PROPN
ftr-407	485	14	referred	refer	VERB
ftr-407	485	15	is	be	AUX
ftr-407	485	16	merely	merely	ADV
ftr-407	485	17	one	one	NUM
ftr-407	485	18	aspect	aspect	NOUN
ftr-407	485	19	of	of	ADP
ftr-407	485	20	a	a	DET
ftr-407	485	21	broader	broad	ADJ
ftr-407	485	22	policy	policy	NOUN
ftr-407	485	23	to	to	PART
ftr-407	485	24	defer	defer	VERB
ftr-407	485	25	gain	gain	NOUN
ftr-407	485	26	or	or	CCONJ
ftr-407	485	27	loss	loss	NOUN
ftr-407	485	28	on	on	ADP
ftr-407	485	29	transactions	transaction	NOUN
ftr-407	485	30	between	between	ADP
ftr-407	485	31	a	a	DET
ftr-407	485	32	partnership	partnership	NOUN
ftr-407	485	33	and	and	CCONJ
ftr-407	485	34	its	its	PRON
ftr-407	485	35	partners	partner	NOUN
ftr-407	485	36	.	.	PUNCT
ftr-407	486	1	another	another	DET
ftr-407	486	2	point	point	NOUN
ftr-407	486	3	that	that	SCONJ
ftr-407	486	4	mcmahon	mcmahon	PROPN
ftr-407	486	5	makes	make	VERB
ftr-407	486	6	relates	relate	NOUN
ftr-407	486	7	to	to	ADP
ftr-407	486	8	what	what	PRON
ftr-407	486	9	is	be	AUX
ftr-407	486	10	sometimes	sometimes	ADV
ftr-407	486	11	called	call	VERB
ftr-407	486	12	“	"	PUNCT
ftr-407	486	13	tax	tax	NOUN
ftr-407	486	14	arbitrage	arbitrage	NOUN
ftr-407	486	15	.	.	PUNCT
ftr-407	486	16	”	"	PUNCT
ftr-407	487	1	he	he	PRON
ftr-407	487	2	notes	note	VERB
ftr-407	487	3	that	that	SCONJ
ftr-407	487	4	by	by	ADP
ftr-407	487	5	granting	grant	VERB
ftr-407	487	6	a	a	DET
ftr-407	487	7	full	full	ADJ
ftr-407	487	8	deduction	deduction	NOUN
ftr-407	487	9	to	to	ADP
ftr-407	487	10	the	the	DET
ftr-407	487	11	partnership	partnership	NOUN
ftr-407	487	12	and	and	CCONJ
ftr-407	487	13	not	not	PART
ftr-407	487	14	requiring	require	VERB
ftr-407	487	15	it	it	PRON
ftr-407	487	16	to	to	PART
ftr-407	487	17	recognize	recognize	VERB
ftr-407	487	18	gain	gain	NOUN
ftr-407	487	19	,	,	PUNCT
ftr-407	487	20	the	the	DET
ftr-407	487	21	amount	amount	NOUN
ftr-407	487	22	of	of	ADP
ftr-407	487	23	the	the	DET
ftr-407	487	24	other	other	ADJ
ftr-407	487	25	partners	partner	NOUN
ftr-407	487	26	’	'	PUNCT
ftr-407	487	27	investment	investment	NOUN
ftr-407	487	28	that	that	PRON
ftr-407	487	29	had	have	AUX
ftr-407	487	30	previously	previously	ADV
ftr-407	487	31	been	be	AUX
ftr-407	487	32	taxed	tax	VERB
ftr-407	487	33	is	be	AUX
ftr-407	487	34	reduced	reduce	VERB
ftr-407	487	35	by	by	ADP
ftr-407	487	36	the	the	DET
ftr-407	487	37	amount	amount	NOUN
ftr-407	487	38	of	of	ADP
ftr-407	487	39	the	the	DET
ftr-407	487	40	deduction	deduction	NOUN
ftr-407	487	41	.	.	PUNCT
ftr-407	488	1	that	that	DET
ftr-407	488	2	reduction	reduction	NOUN
ftr-407	488	3	causes	cause	VERB
ftr-407	488	4	a	a	DET
ftr-407	488	5	rise	rise	NOUN
ftr-407	488	6	in	in	ADP
ftr-407	488	7	the	the	DET
ftr-407	488	8	other	other	ADJ
ftr-407	488	9	partners=	partners=	NUM
ftr-407	488	10	subsequent	subsequent	ADJ
ftr-407	488	11	after	after	ADP
ftr-407	488	12	-	-	PUNCT
ftr-407	488	13	tax	tax	NOUN
ftr-407	488	14	rate	rate	NOUN
ftr-407	488	15	of	of	ADP
ftr-407	488	16	return	return	NOUN
ftr-407	488	17	on	on	ADP
ftr-407	488	18	their	their	PRON
ftr-407	488	19	remaining	remain	VERB
ftr-407	488	20	previously	previously	ADV
ftr-407	488	21	taxed	tax	VERB
ftr-407	488	22	investment	investment	NOUN
ftr-407	488	23	.	.	PUNCT
ftr-407	489	1	as	as	SCONJ
ftr-407	489	2	mcmahon	mcmahon	PROPN
ftr-407	489	3	uses	use	VERB
ftr-407	489	4	the	the	DET
ftr-407	489	5	term	term	NOUN
ftr-407	489	6	,	,	PUNCT
ftr-407	489	7	“	"	PUNCT
ftr-407	489	8	previously	previously	ADV
ftr-407	489	9	taxed	tax	VERB
ftr-407	489	10	investment	investment	NOUN
ftr-407	489	11	”	"	PUNCT
ftr-407	489	12	apparently	apparently	ADV
ftr-407	489	13	refers	refer	VERB
ftr-407	489	14	to	to	ADP
ftr-407	489	15	the	the	DET
ftr-407	489	16	basis	basis	NOUN
ftr-407	489	17	of	of	ADP
ftr-407	489	18	the	the	DET
ftr-407	489	19	partnership	partnership	NOUN
ftr-407	489	20	=	=	NOUN
ftr-407	489	21	s	s	PART
ftr-407	489	22	assets	asset	NOUN
ftr-407	489	23	,	,	PUNCT
ftr-407	489	24	provided	provide	VERB
ftr-407	489	25	that	that	SCONJ
ftr-407	489	26	cash	cash	NOUN
ftr-407	489	27	is	be	AUX
ftr-407	489	28	included	include	VERB
ftr-407	489	29	in	in	ADP
ftr-407	489	30	the	the	DET
ftr-407	489	31	figure	figure	NOUN
ftr-407	489	32	.	.	PUNCT
ftr-407	490	1	more	more	ADV
ftr-407	490	2	accurately	accurately	ADV
ftr-407	490	3	,	,	PUNCT
ftr-407	490	4	the	the	DET
ftr-407	490	5	term	term	NOUN
ftr-407	490	6	should	should	AUX
ftr-407	490	7	refer	refer	VERB
ftr-407	490	8	to	to	ADP
ftr-407	490	9	the	the	DET
ftr-407	490	10	outside	outside	ADJ
ftr-407	490	11	basis	basis	NOUN
ftr-407	490	12	that	that	SCONJ
ftr-407	490	13	the	the	DET
ftr-407	490	14	other	other	ADJ
ftr-407	490	15	partners	partner	NOUN
ftr-407	490	16	have	have	VERB
ftr-407	490	17	in	in	ADP
ftr-407	490	18	their	their	PRON
ftr-407	490	19	partnership	partnership	NOUN
ftr-407	490	20	interests	interest	NOUN
ftr-407	490	21	.	.	PUNCT
ftr-407	491	1	mcmahon	mcmahon	PROPN
ftr-407	491	2	maintains	maintain	VERB
ftr-407	491	3	that	that	SCONJ
ftr-407	491	4	the	the	DET
ftr-407	491	5	resulting	result	VERB
ftr-407	491	6	increase	increase	NOUN
ftr-407	491	7	in	in	ADP
ftr-407	491	8	the	the	DET
ftr-407	491	9	non	non	ADJ
ftr-407	491	10	-	-	NOUN
ftr-407	491	11	distributee	distributee	ADJ
ftr-407	491	12	2006	2006	NUM
ftr-407	491	13	]	]	PUNCT
ftr-407	491	14	is	be	AUX
ftr-407	491	15	the	the	DET
ftr-407	491	16	report	report	NOUN
ftr-407	491	17	of	of	ADP
ftr-407	491	18	lazarus	lazarus	PROPN
ftr-407	491	19	’s	’s	PART
ftr-407	491	20	death	death	NOUN
ftr-407	491	21	premature	premature	VERB
ftr-407	491	22	?	?	PUNCT
ftr-407	492	1	433	433	NUM
ftr-407	492	2	partners	partner	NOUN
ftr-407	492	3	’	'	PUNCT
ftr-407	492	4	after	after	ADP
ftr-407	492	5	-	-	PUNCT
ftr-407	492	6	tax	tax	NOUN
ftr-407	492	7	rate	rate	NOUN
ftr-407	492	8	of	of	ADP
ftr-407	492	9	return	return	NOUN
ftr-407	492	10	amounts	amount	NOUN
ftr-407	492	11	to	to	ADP
ftr-407	492	12	tax	tax	NOUN
ftr-407	492	13	arbitrage	arbitrage	NOUN
ftr-407	492	14	and	and	CCONJ
ftr-407	492	15	should	should	AUX
ftr-407	492	16	be	be	AUX
ftr-407	492	17	prevented	prevent	VERB
ftr-407	492	18	.	.	PUNCT
ftr-407	493	1	let	let	VERB
ftr-407	493	2	us	we	PRON
ftr-407	493	3	examine	examine	VERB
ftr-407	493	4	whether	whether	SCONJ
ftr-407	493	5	the	the	DET
ftr-407	493	6	result	result	NOUN
ftr-407	493	7	reached	reach	VERB
ftr-407	493	8	in	in	ADP
ftr-407	493	9	the	the	DET
ftr-407	493	10	proposed	propose	VERB
ftr-407	493	11	regulations	regulation	NOUN
ftr-407	493	12	is	be	AUX
ftr-407	493	13	inappropriate	inappropriate	ADJ
ftr-407	493	14	.	.	PUNCT
ftr-407	494	1	consider	consider	VERB
ftr-407	494	2	the	the	DET
ftr-407	494	3	following	follow	VERB
ftr-407	494	4	examples	example	NOUN
ftr-407	494	5	that	that	PRON
ftr-407	494	6	are	be	AUX
ftr-407	494	7	drawn	draw	VERB
ftr-407	494	8	from	from	ADP
ftr-407	494	9	illustrations	illustration	NOUN
ftr-407	494	10	that	that	PRON
ftr-407	494	11	mcmahon	mcmahon	PROPN
ftr-407	494	12	provided	provide	VERB
ftr-407	494	13	in	in	ADP
ftr-407	494	14	his	his	PRON
ftr-407	494	15	article	article	NOUN
ftr-407	494	16	.	.	PUNCT
ftr-407	495	1	example	example	NOUN
ftr-407	495	2	(	(	PUNCT
ftr-407	495	3	1	1	NUM
ftr-407	495	4	)	)	PUNCT
ftr-407	495	5	–	–	PUNCT
ftr-407	495	6	p	p	PRON
ftr-407	495	7	partnership	partnership	NOUN
ftr-407	495	8	has	have	VERB
ftr-407	495	9	two	two	NUM
ftr-407	495	10	equal	equal	ADJ
ftr-407	495	11	partners	partner	NOUN
ftr-407	495	12	,	,	PUNCT
ftr-407	495	13	a	a	PRON
ftr-407	495	14	and	and	CCONJ
ftr-407	495	15	b.	b.	PROPN
ftr-407	496	1	p	p	X
ftr-407	496	2	’s	’s	NOUN
ftr-407	496	3	assets	asset	NOUN
ftr-407	496	4	consist	consist	VERB
ftr-407	496	5	of	of	ADP
ftr-407	496	6	cash	cash	NOUN
ftr-407	496	7	in	in	ADP
ftr-407	496	8	the	the	DET
ftr-407	496	9	amount	amount	NOUN
ftr-407	496	10	of	of	ADP
ftr-407	496	11	$	$	SYM
ftr-407	496	12	120	120	NUM
ftr-407	496	13	,	,	PUNCT
ftr-407	496	14	and	and	CCONJ
ftr-407	496	15	a	a	DET
ftr-407	496	16	widget	widget	NOUN
ftr-407	496	17	(	(	PUNCT
ftr-407	496	18	a	a	DET
ftr-407	496	19	capital	capital	NOUN
ftr-407	496	20	asset	asset	NOUN
ftr-407	496	21	)	)	PUNCT
ftr-407	496	22	with	with	ADP
ftr-407	496	23	a	a	DET
ftr-407	496	24	value	value	NOUN
ftr-407	496	25	of	of	ADP
ftr-407	496	26	$	$	SYM
ftr-407	496	27	120	120	NUM
ftr-407	496	28	and	and	CCONJ
ftr-407	496	29	a	a	DET
ftr-407	496	30	basis	basis	NOUN
ftr-407	496	31	of	of	ADP
ftr-407	496	32	zero	zero	NUM
ftr-407	496	33	.	.	PUNCT
ftr-407	497	1	the	the	DET
ftr-407	497	2	aggregate	aggregate	ADJ
ftr-407	497	3	value	value	NOUN
ftr-407	497	4	of	of	ADP
ftr-407	497	5	p	p	X
ftr-407	497	6	’s	’s	NOUN
ftr-407	497	7	assets	asset	NOUN
ftr-407	497	8	therefore	therefore	ADV
ftr-407	497	9	is	be	AUX
ftr-407	497	10	$	$	SYM
ftr-407	497	11	240	240	NUM
ftr-407	497	12	,	,	PUNCT
ftr-407	497	13	and	and	CCONJ
ftr-407	497	14	p	p	X
ftr-407	497	15	’s	’s	NOUN
ftr-407	497	16	aggregate	aggregate	ADJ
ftr-407	497	17	basis	basis	NOUN
ftr-407	497	18	in	in	ADP
ftr-407	497	19	its	its	PRON
ftr-407	497	20	assets	asset	NOUN
ftr-407	497	21	is	be	AUX
ftr-407	497	22	$	$	SYM
ftr-407	497	23	120	120	NUM
ftr-407	497	24	.	.	PUNCT
ftr-407	498	1	p	p	NOUN
ftr-407	498	2	earns	earn	VERB
ftr-407	498	3	a	a	DET
ftr-407	498	4	before	before	ADP
ftr-407	498	5	-	-	PUNCT
ftr-407	498	6	tax	tax	NOUN
ftr-407	498	7	return	return	NOUN
ftr-407	498	8	of	of	ADP
ftr-407	498	9	10	10	NUM
ftr-407	498	10	%	%	NOUN
ftr-407	498	11	on	on	ADP
ftr-407	498	12	its	its	PRON
ftr-407	498	13	assets	asset	NOUN
ftr-407	498	14	,	,	PUNCT
ftr-407	498	15	and	and	CCONJ
ftr-407	498	16	so	so	ADV
ftr-407	498	17	p	p	PROPN
ftr-407	498	18	has	have	VERB
ftr-407	498	19	income	income	NOUN
ftr-407	498	20	of	of	ADP
ftr-407	498	21	$	$	SYM
ftr-407	498	22	24	24	NUM
ftr-407	498	23	per	per	ADP
ftr-407	498	24	year	year	NOUN
ftr-407	498	25	.	.	PUNCT
ftr-407	499	1	c	c	NOUN
ftr-407	499	2	performs	perform	VERB
ftr-407	499	3	services	service	NOUN
ftr-407	499	4	for	for	ADP
ftr-407	499	5	p	p	NOUN
ftr-407	499	6	in	in	ADP
ftr-407	499	7	exchange	exchange	NOUN
ftr-407	499	8	for	for	ADP
ftr-407	499	9	which	which	PRON
ftr-407	499	10	p	p	NOUN
ftr-407	499	11	transfers	transfer	NOUN
ftr-407	499	12	to	to	ADP
ftr-407	499	13	c	c	PROPN
ftr-407	499	14	a	a	DET
ftr-407	499	15	25	25	NUM
ftr-407	499	16	%	%	NOUN
ftr-407	499	17	capital	capital	NOUN
ftr-407	499	18	interest	interest	NOUN
ftr-407	499	19	in	in	ADP
ftr-407	499	20	the	the	DET
ftr-407	499	21	partnership	partnership	NOUN
ftr-407	499	22	.	.	PUNCT
ftr-407	500	1	the	the	DET
ftr-407	500	2	value	value	NOUN
ftr-407	500	3	of	of	ADP
ftr-407	500	4	the	the	DET
ftr-407	500	5	partnership	partnership	NOUN
ftr-407	500	6	interest	interest	NOUN
ftr-407	500	7	that	that	PRON
ftr-407	500	8	c	c	PROPN
ftr-407	500	9	received	receive	VERB
ftr-407	500	10	is	be	AUX
ftr-407	500	11	$	$	SYM
ftr-407	500	12	60	60	NUM
ftr-407	500	13	.	.	PUNCT
ftr-407	501	1	p	p	NOUN
ftr-407	501	2	is	be	AUX
ftr-407	501	3	allowed	allow	VERB
ftr-407	501	4	a	a	DET
ftr-407	501	5	$	$	SYM
ftr-407	501	6	60	60	NUM
ftr-407	501	7	deduction	deduction	NOUN
ftr-407	501	8	for	for	ADP
ftr-407	501	9	transferring	transfer	VERB
ftr-407	501	10	the	the	DET
ftr-407	501	11	partnership	partnership	NOUN
ftr-407	501	12	interest	interest	NOUN
ftr-407	501	13	to	to	ADP
ftr-407	501	14	c	c	VERB
ftr-407	501	15	,	,	PUNCT
ftr-407	501	16	all	all	PRON
ftr-407	501	17	of	of	ADP
ftr-407	501	18	which	which	PRON
ftr-407	501	19	is	be	AUX
ftr-407	501	20	allocated	allocate	VERB
ftr-407	501	21	to	to	ADP
ftr-407	501	22	a	a	PRON
ftr-407	501	23	and	and	CCONJ
ftr-407	501	24	b.	b.	PROPN
ftr-407	501	25	under	under	ADP
ftr-407	501	26	the	the	DET
ftr-407	501	27	proposed	propose	VERB
ftr-407	501	28	regulations	regulation	NOUN
ftr-407	501	29	,	,	PUNCT
ftr-407	501	30	p	p	NOUN
ftr-407	501	31	does	do	AUX
ftr-407	501	32	not	not	PART
ftr-407	501	33	recognize	recognize	VERB
ftr-407	501	34	any	any	DET
ftr-407	501	35	gain	gain	NOUN
ftr-407	501	36	.	.	PUNCT
ftr-407	502	1	as	as	ADP
ftr-407	502	2	a	a	DET
ftr-407	502	3	result	result	NOUN
ftr-407	502	4	of	of	ADP
ftr-407	502	5	the	the	DET
ftr-407	502	6	transaction	transaction	NOUN
ftr-407	502	7	,	,	PUNCT
ftr-407	502	8	a	a	PRON
ftr-407	502	9	and	and	CCONJ
ftr-407	502	10	b	b	NOUN
ftr-407	502	11	will	will	AUX
ftr-407	502	12	have	have	VERB
ftr-407	502	13	a	a	DET
ftr-407	502	14	75	75	NUM
ftr-407	502	15	%	%	NOUN
ftr-407	502	16	interest	interest	NOUN
ftr-407	502	17	in	in	ADP
ftr-407	502	18	p	p	X
ftr-407	502	19	’s	’s	PART
ftr-407	502	20	assets	asset	NOUN
ftr-407	502	21	instead	instead	ADV
ftr-407	502	22	of	of	ADP
ftr-407	502	23	the	the	DET
ftr-407	502	24	100	100	NUM
ftr-407	502	25	%	%	NOUN
ftr-407	502	26	interest	interest	NOUN
ftr-407	502	27	they	they	PRON
ftr-407	502	28	previously	previously	ADV
ftr-407	502	29	had	have	VERB
ftr-407	502	30	.	.	PUNCT
ftr-407	503	1	p	p	NOUN
ftr-407	503	2	retains	retain	VERB
ftr-407	503	3	all	all	PRON
ftr-407	503	4	of	of	ADP
ftr-407	503	5	its	its	PRON
ftr-407	503	6	assets	asset	NOUN
ftr-407	503	7	and	and	CCONJ
ftr-407	503	8	continues	continue	VERB
ftr-407	503	9	to	to	PART
ftr-407	503	10	earn	earn	VERB
ftr-407	503	11	$	$	SYM
ftr-407	503	12	24	24	NUM
ftr-407	503	13	per	per	ADP
ftr-407	503	14	year	year	NOUN
ftr-407	503	15	,	,	PUNCT
ftr-407	503	16	of	of	ADP
ftr-407	503	17	which	which	PRON
ftr-407	503	18	$	$	SYM
ftr-407	503	19	18	18	NUM
ftr-407	503	20	is	be	AUX
ftr-407	503	21	allocated	allocate	VERB
ftr-407	503	22	to	to	ADP
ftr-407	503	23	a	a	PRON
ftr-407	503	24	and	and	CCONJ
ftr-407	503	25	b.	b.	PROPN
ftr-407	503	26	instead	instead	ADV
ftr-407	503	27	of	of	ADP
ftr-407	503	28	calculating	calculate	VERB
ftr-407	503	29	the	the	DET
ftr-407	503	30	after	after	ADP
ftr-407	503	31	-	-	PUNCT
ftr-407	503	32	tax	tax	NOUN
ftr-407	503	33	rate	rate	NOUN
ftr-407	503	34	of	of	ADP
ftr-407	503	35	return	return	NOUN
ftr-407	503	36	of	of	ADP
ftr-407	503	37	a	a	PRON
ftr-407	503	38	and	and	CCONJ
ftr-407	503	39	b	b	NOUN
ftr-407	503	40	for	for	ADP
ftr-407	503	41	their	their	PRON
ftr-407	503	42	share	share	NOUN
ftr-407	503	43	of	of	ADP
ftr-407	503	44	p	p	X
ftr-407	503	45	’s	’s	ADJ
ftr-407	503	46	subsequent	subsequent	ADJ
ftr-407	503	47	income	income	NOUN
ftr-407	503	48	,	,	PUNCT
ftr-407	503	49	i	i	PRON
ftr-407	503	50	will	will	AUX
ftr-407	503	51	concede	concede	VERB
ftr-407	503	52	that	that	SCONJ
ftr-407	503	53	the	the	DET
ftr-407	503	54	rate	rate	NOUN
ftr-407	503	55	of	of	ADP
ftr-407	503	56	their	their	PRON
ftr-407	503	57	after	after	ADP
ftr-407	503	58	-	-	PUNCT
ftr-407	503	59	tax	tax	NOUN
ftr-407	503	60	return	return	NOUN
ftr-407	503	61	on	on	ADP
ftr-407	503	62	their	their	PRON
ftr-407	503	63	previously	previously	ADV
ftr-407	503	64	taxed	tax	VERB
ftr-407	503	65	investment	investment	NOUN
ftr-407	503	66	(	(	PUNCT
ftr-407	503	67	i.e.	i.e.	X
ftr-407	503	68	,	,	PUNCT
ftr-407	503	69	on	on	ADP
ftr-407	503	70	their	their	PRON
ftr-407	503	71	outside	outside	ADJ
ftr-407	503	72	basis	basis	NOUN
ftr-407	503	73	in	in	ADP
ftr-407	503	74	their	their	PRON
ftr-407	503	75	partnership	partnership	NOUN
ftr-407	503	76	interests	interest	NOUN
ftr-407	503	77	)	)	PUNCT
ftr-407	503	78	will	will	AUX
ftr-407	503	79	be	be	AUX
ftr-407	503	80	increased	increase	VERB
ftr-407	503	81	as	as	ADP
ftr-407	503	82	a	a	DET
ftr-407	503	83	result	result	NOUN
ftr-407	503	84	of	of	ADP
ftr-407	503	85	these	these	DET
ftr-407	503	86	transactions	transaction	NOUN
ftr-407	503	87	even	even	ADV
ftr-407	503	88	though	though	SCONJ
ftr-407	503	89	the	the	DET
ftr-407	503	90	partnership	partnership	NOUN
ftr-407	503	91	continues	continue	VERB
ftr-407	503	92	to	to	PART
ftr-407	503	93	produce	produce	VERB
ftr-407	503	94	the	the	DET
ftr-407	503	95	same	same	ADJ
ftr-407	503	96	amount	amount	NOUN
ftr-407	503	97	of	of	ADP
ftr-407	503	98	annual	annual	ADJ
ftr-407	503	99	income	income	NOUN
ftr-407	503	100	.	.	PUNCT
ftr-407	504	1	but	but	CCONJ
ftr-407	504	2	,	,	PUNCT
ftr-407	504	3	does	do	AUX
ftr-407	504	4	that	that	PRON
ftr-407	504	5	constitute	constitute	VERB
ftr-407	504	6	an	an	DET
ftr-407	504	7	abuse	abuse	NOUN
ftr-407	504	8	that	that	PRON
ftr-407	504	9	needs	need	VERB
ftr-407	504	10	to	to	PART
ftr-407	504	11	be	be	AUX
ftr-407	504	12	prevented	prevent	VERB
ftr-407	504	13	?	?	PUNCT
ftr-407	505	1	contrast	contrast	NOUN
ftr-407	505	2	example	example	NOUN
ftr-407	505	3	(	(	PUNCT
ftr-407	505	4	1	1	NUM
ftr-407	505	5	)	)	PUNCT
ftr-407	505	6	with	with	ADP
ftr-407	505	7	the	the	DET
ftr-407	505	8	following	follow	VERB
ftr-407	505	9	two	two	NUM
ftr-407	505	10	examples	example	NOUN
ftr-407	505	11	.	.	PUNCT
ftr-407	506	1	example	example	NOUN
ftr-407	506	2	(	(	PUNCT
ftr-407	506	3	2	2	NUM
ftr-407	506	4	)	)	PUNCT
ftr-407	506	5	–	–	PUNCT
ftr-407	506	6	the	the	DET
ftr-407	506	7	same	same	ADJ
ftr-407	506	8	facts	fact	NOUN
ftr-407	506	9	as	as	ADP
ftr-407	506	10	those	those	PRON
ftr-407	506	11	stated	state	VERB
ftr-407	506	12	in	in	ADP
ftr-407	506	13	example	example	NOUN
ftr-407	506	14	(	(	PUNCT
ftr-407	506	15	1	1	NUM
ftr-407	506	16	)	)	PUNCT
ftr-407	506	17	except	except	SCONJ
ftr-407	506	18	that	that	PRON
ftr-407	506	19	instead	instead	ADV
ftr-407	506	20	of	of	ADP
ftr-407	506	21	giving	give	VERB
ftr-407	506	22	c	c	PROPN
ftr-407	506	23	a	a	DET
ftr-407	506	24	partnership	partnership	NOUN
ftr-407	506	25	interest	interest	NOUN
ftr-407	506	26	,	,	PUNCT
ftr-407	506	27	p	p	NOUN
ftr-407	506	28	pays	pay	VERB
ftr-407	506	29	c	c	NOUN
ftr-407	506	30	$	$	SYM
ftr-407	506	31	60	60	NUM
ftr-407	506	32	cash	cash	NOUN
ftr-407	506	33	for	for	ADP
ftr-407	506	34	his	his	PRON
ftr-407	506	35	services	service	NOUN
ftr-407	506	36	.	.	PUNCT
ftr-407	507	1	p	p	NOUN
ftr-407	507	2	takes	take	VERB
ftr-407	507	3	a	a	DET
ftr-407	507	4	$	$	SYM
ftr-407	507	5	60	60	NUM
ftr-407	507	6	deduction	deduction	NOUN
ftr-407	507	7	for	for	ADP
ftr-407	507	8	making	make	VERB
ftr-407	507	9	that	that	DET
ftr-407	507	10	payment	payment	NOUN
ftr-407	507	11	,	,	PUNCT
ftr-407	507	12	all	all	PRON
ftr-407	507	13	of	of	ADP
ftr-407	507	14	which	which	PRON
ftr-407	507	15	is	be	AUX
ftr-407	507	16	allocated	allocate	VERB
ftr-407	507	17	to	to	ADP
ftr-407	507	18	a	a	PRON
ftr-407	507	19	and	and	CCONJ
ftr-407	507	20	b.	b.	PROPN
ftr-407	507	21	immediately	immediately	ADV
ftr-407	507	22	after	after	ADP
ftr-407	507	23	that	that	DET
ftr-407	507	24	payment	payment	NOUN
ftr-407	507	25	,	,	PUNCT
ftr-407	507	26	d	d	NOUN
ftr-407	507	27	,	,	PUNCT
ftr-407	507	28	an	an	DET
ftr-407	507	29	unrelated	unrelated	ADJ
ftr-407	507	30	party	party	NOUN
ftr-407	507	31	,	,	PUNCT
ftr-407	507	32	pays	pay	VERB
ftr-407	507	33	$	$	SYM
ftr-407	507	34	60	60	NUM
ftr-407	507	35	cash	cash	NOUN
ftr-407	507	36	to	to	ADP
ftr-407	507	37	p	p	NOUN
ftr-407	507	38	to	to	PART
ftr-407	507	39	purchase	purchase	VERB
ftr-407	507	40	a	a	DET
ftr-407	507	41	25	25	NUM
ftr-407	507	42	%	%	NOUN
ftr-407	507	43	partnership	partnership	NOUN
ftr-407	507	44	interest	interest	NOUN
ftr-407	507	45	.	.	PUNCT
ftr-407	508	1	p	p	NOUN
ftr-407	508	2	does	do	AUX
ftr-407	508	3	not	not	PART
ftr-407	508	4	recognize	recognize	VERB
ftr-407	508	5	income	income	NOUN
ftr-407	508	6	because	because	SCONJ
ftr-407	508	7	of	of	ADP
ftr-407	508	8	the	the	DET
ftr-407	508	9	payment	payment	NOUN
ftr-407	508	10	to	to	ADP
ftr-407	508	11	c	c	NOUN
ftr-407	508	12	,	,	PUNCT
ftr-407	508	13	nor	nor	CCONJ
ftr-407	508	14	does	do	AUX
ftr-407	508	15	it	it	PRON
ftr-407	508	16	recognize	recognize	VERB
ftr-407	508	17	income	income	NOUN
ftr-407	508	18	because	because	SCONJ
ftr-407	508	19	of	of	ADP
ftr-407	508	20	d	d	PROPN
ftr-407	508	21	’s	’s	PART
ftr-407	508	22	payment	payment	NOUN
ftr-407	508	23	to	to	ADP
ftr-407	508	24	p.	p.	NOUN
ftr-407	508	25	when	when	SCONJ
ftr-407	508	26	all	all	DET
ftr-407	508	27	the	the	DET
ftr-407	508	28	smoke	smoke	NOUN
ftr-407	508	29	is	be	AUX
ftr-407	508	30	cleared	clear	VERB
ftr-407	508	31	,	,	PUNCT
ftr-407	508	32	p	p	PROPN
ftr-407	508	33	has	have	VERB
ftr-407	508	34	$	$	SYM
ftr-407	508	35	120	120	NUM
ftr-407	508	36	of	of	ADP
ftr-407	508	37	cash	cash	NOUN
ftr-407	508	38	and	and	CCONJ
ftr-407	508	39	has	have	VERB
ftr-407	508	40	a	a	DET
ftr-407	508	41	widget	widget	NOUN
ftr-407	508	42	with	with	ADP
ftr-407	508	43	a	a	DET
ftr-407	508	44	value	value	NOUN
ftr-407	508	45	of	of	ADP
ftr-407	508	46	$	$	SYM
ftr-407	508	47	120	120	NUM
ftr-407	508	48	and	and	CCONJ
ftr-407	508	49	a	a	DET
ftr-407	508	50	basis	basis	NOUN
ftr-407	508	51	of	of	ADP
ftr-407	508	52	zero	zero	NUM
ftr-407	508	53	.	.	PUNCT
ftr-407	509	1	p	p	X
ftr-407	509	2	’s	’s	PART
ftr-407	509	3	annual	annual	ADJ
ftr-407	509	4	income	income	NOUN
ftr-407	509	5	will	will	AUX
ftr-407	509	6	be	be	AUX
ftr-407	509	7	$	$	SYM
ftr-407	509	8	24	24	NUM
ftr-407	509	9	,	,	PUNCT
ftr-407	509	10	of	of	ADP
ftr-407	509	11	which	which	PRON
ftr-407	509	12	a	a	DET
ftr-407	509	13	and	and	CCONJ
ftr-407	509	14	b	b	NOUN
ftr-407	509	15	’s	’s	PART
ftr-407	509	16	share	share	NOUN
ftr-407	509	17	is	be	AUX
ftr-407	509	18	$	$	SYM
ftr-407	509	19	18	18	NUM
ftr-407	509	20	.	.	PUNCT
ftr-407	510	1	the	the	DET
ftr-407	510	2	end	end	NOUN
ftr-407	510	3	result	result	NOUN
ftr-407	510	4	is	be	AUX
ftr-407	510	5	that	that	SCONJ
ftr-407	510	6	p	p	X
ftr-407	510	7	(	(	PUNCT
ftr-407	510	8	and	and	CCONJ
ftr-407	510	9	a	a	PRON
ftr-407	510	10	and	and	CCONJ
ftr-407	510	11	b	b	NOUN
ftr-407	510	12	)	)	PUNCT
ftr-407	510	13	are	be	AUX
ftr-407	510	14	in	in	ADP
ftr-407	510	15	the	the	DET
ftr-407	510	16	identical	identical	ADJ
ftr-407	510	17	economic	economic	ADJ
ftr-407	510	18	and	and	CCONJ
ftr-407	510	19	tax	tax	NOUN
ftr-407	510	20	position	position	NOUN
ftr-407	510	21	that	that	PRON
ftr-407	510	22	they	they	PRON
ftr-407	510	23	occupied	occupy	VERB
ftr-407	510	24	at	at	ADP
ftr-407	510	25	the	the	DET
ftr-407	510	26	close	close	NOUN
ftr-407	510	27	of	of	ADP
ftr-407	510	28	example	example	NOUN
ftr-407	510	29	(	(	PUNCT
ftr-407	510	30	1	1	NUM
ftr-407	510	31	)	)	PUNCT
ftr-407	510	32	except	except	SCONJ
ftr-407	510	33	that	that	SCONJ
ftr-407	510	34	d	d	NOUN
ftr-407	510	35	has	have	AUX
ftr-407	510	36	been	be	AUX
ftr-407	510	37	substituted	substitute	VERB
ftr-407	510	38	for	for	ADP
ftr-407	510	39	c	c	PROPN
ftr-407	510	40	as	as	ADP
ftr-407	510	41	the	the	DET
ftr-407	510	42	new	new	ADJ
ftr-407	510	43	25	25	NUM
ftr-407	510	44	%	%	NOUN
ftr-407	510	45	partner	partner	NOUN
ftr-407	510	46	.	.	PUNCT
ftr-407	511	1	since	since	SCONJ
ftr-407	511	2	the	the	DET
ftr-407	511	3	economic	economic	ADJ
ftr-407	511	4	and	and	CCONJ
ftr-407	511	5	tax	tax	NOUN
ftr-407	511	6	positions	position	NOUN
ftr-407	511	7	of	of	ADP
ftr-407	511	8	a	a	DET
ftr-407	511	9	,	,	PUNCT
ftr-407	511	10	b	b	NOUN
ftr-407	511	11	and	and	CCONJ
ftr-407	511	12	p	p	NOUN
ftr-407	511	13	are	be	AUX
ftr-407	511	14	identical	identical	ADJ
ftr-407	511	15	in	in	ADP
ftr-407	511	16	both	both	DET
ftr-407	511	17	examples	example	NOUN
ftr-407	511	18	,	,	PUNCT
ftr-407	511	19	and	and	CCONJ
ftr-407	511	20	since	since	SCONJ
ftr-407	511	21	the	the	DET
ftr-407	511	22	tax	tax	NOUN
ftr-407	511	23	treatment	treatment	NOUN
ftr-407	511	24	described	describe	VERB
ftr-407	511	25	for	for	ADP
ftr-407	511	26	the	the	DET
ftr-407	511	27	parties	party	NOUN
ftr-407	511	28	in	in	ADP
ftr-407	511	29	example	example	NOUN
ftr-407	511	30	(	(	PUNCT
ftr-407	511	31	2	2	X
ftr-407	511	32	)	)	PUNCT
ftr-407	511	33	is	be	AUX
ftr-407	511	34	incontrovertible	incontrovertible	ADJ
ftr-407	511	35	,	,	PUNCT
ftr-407	511	36	there	there	PRON
ftr-407	511	37	is	be	VERB
ftr-407	511	38	no	no	DET
ftr-407	511	39	reason	reason	NOUN
ftr-407	511	40	to	to	PART
ftr-407	511	41	regard	regard	VERB
ftr-407	511	42	the	the	DET
ftr-407	511	43	treatment	treatment	NOUN
ftr-407	511	44	accorded	accord	VERB
ftr-407	511	45	to	to	ADP
ftr-407	511	46	the	the	DET
ftr-407	511	47	parties	party	NOUN
ftr-407	511	48	in	in	ADP
ftr-407	511	49	example	example	NOUN
ftr-407	511	50	(	(	PUNCT
ftr-407	511	51	1	1	X
ftr-407	511	52	)	)	PUNCT
ftr-407	511	53	as	as	ADV
ftr-407	511	54	abusive	abusive	ADJ
ftr-407	511	55	or	or	CCONJ
ftr-407	511	56	even	even	ADV
ftr-407	511	57	inappropriate	inappropriate	ADJ
ftr-407	511	58	.	.	PUNCT
ftr-407	512	1	before	before	SCONJ
ftr-407	512	2	d	d	PROPN
ftr-407	512	3	made	make	VERB
ftr-407	512	4	his	his	PRON
ftr-407	512	5	contribution	contribution	NOUN
ftr-407	512	6	to	to	ADP
ftr-407	512	7	p	p	NOUN
ftr-407	512	8	in	in	ADP
ftr-407	512	9	example	example	NOUN
ftr-407	512	10	(	(	PUNCT
ftr-407	512	11	2	2	NUM
ftr-407	512	12	)	)	PUNCT
ftr-407	512	13	,	,	PUNCT
ftr-407	512	14	the	the	DET
ftr-407	512	15	partnership	partnership	NOUN
ftr-407	512	16	had	have	VERB
ftr-407	512	17	$	$	SYM
ftr-407	512	18	60	60	NUM
ftr-407	512	19	in	in	ADP
ftr-407	512	20	cash	cash	NOUN
ftr-407	512	21	and	and	CCONJ
ftr-407	512	22	the	the	DET
ftr-407	512	23	$	$	SYM
ftr-407	512	24	120	120	NUM
ftr-407	512	25	widget	widget	NOUN
ftr-407	512	26	,	,	PUNCT
ftr-407	512	27	all	all	PRON
ftr-407	512	28	of	of	ADP
ftr-407	512	29	which	which	PRON
ftr-407	512	30	were	be	AUX
ftr-407	512	31	allocable	allocable	ADJ
ftr-407	512	32	to	to	ADP
ftr-407	512	33	a	a	PRON
ftr-407	512	34	and	and	CCONJ
ftr-407	512	35	b.	b.	PROPN
ftr-407	512	36	after	after	SCONJ
ftr-407	512	37	d	d	PROPN
ftr-407	512	38	joined	join	VERB
ftr-407	512	39	the	the	DET
ftr-407	512	40	partnership	partnership	NOUN
ftr-407	512	41	,	,	PUNCT
ftr-407	512	42	it	it	PRON
ftr-407	512	43	had	have	VERB
ftr-407	512	44	$	$	SYM
ftr-407	512	45	120	120	NUM
ftr-407	512	46	in	in	ADP
ftr-407	512	47	cash	cash	NOUN
ftr-407	512	48	,	,	PUNCT
ftr-407	512	49	and	and	CCONJ
ftr-407	512	50	the	the	DET
ftr-407	512	51	widget	widget	NOUN
ftr-407	512	52	;	;	PUNCT
ftr-407	512	53	and	and	CCONJ
ftr-407	512	54	a	a	DET
ftr-407	512	55	and	and	CCONJ
ftr-407	512	56	b	b	NOUN
ftr-407	512	57	’s	’s	X
ftr-407	512	58	allocable	allocable	ADJ
ftr-407	512	59	share	share	NOUN
ftr-407	512	60	of	of	ADP
ftr-407	512	61	those	those	DET
ftr-407	512	62	properties	property	NOUN
ftr-407	512	63	was	be	AUX
ftr-407	512	64	$	$	SYM
ftr-407	512	65	90	90	NUM
ftr-407	512	66	of	of	ADP
ftr-407	512	67	cash	cash	NOUN
ftr-407	512	68	and	and	CCONJ
ftr-407	512	69	$	$	SYM
ftr-407	512	70	90	90	NUM
ftr-407	512	71	of	of	ADP
ftr-407	512	72	the	the	DET
ftr-407	512	73	widget	widget	NOUN
ftr-407	512	74	.	.	PUNCT
ftr-407	513	1	as	as	ADP
ftr-407	513	2	a	a	DET
ftr-407	513	3	result	result	NOUN
ftr-407	513	4	of	of	ADP
ftr-407	513	5	d	d	NOUN
ftr-407	513	6	’s	’s	PART
ftr-407	513	7	addition	addition	NOUN
ftr-407	513	8	to	to	ADP
ftr-407	513	9	the	the	DET
ftr-407	513	10	partnership	partnership	NOUN
ftr-407	513	11	,	,	PUNCT
ftr-407	513	12	the	the	DET
ftr-407	513	13	value	value	NOUN
ftr-407	513	14	of	of	ADP
ftr-407	513	15	a	a	DET
ftr-407	513	16	and	and	CCONJ
ftr-407	513	17	b	b	NOUN
ftr-407	513	18	’s	’s	ADJ
ftr-407	513	19	share	share	NOUN
ftr-407	513	20	of	of	ADP
ftr-407	513	21	the	the	DET
ftr-407	513	22	partnership	partnership	NOUN
ftr-407	513	23	’s	’s	PART
ftr-407	513	24	cash	cash	NOUN
ftr-407	513	25	increased	increase	VERB
ftr-407	513	26	by	by	ADP
ftr-407	513	27	$	$	SYM
ftr-407	513	28	30	30	NUM
ftr-407	513	29	,	,	PUNCT
ftr-407	513	30	and	and	CCONJ
ftr-407	513	31	the	the	DET
ftr-407	513	32	value	value	NOUN
ftr-407	513	33	of	of	ADP
ftr-407	513	34	their	their	PRON
ftr-407	513	35	share	share	NOUN
ftr-407	513	36	of	of	ADP
ftr-407	513	37	the	the	DET
ftr-407	513	38	widget	widget	NOUN
ftr-407	513	39	434	434	NUM
ftr-407	513	40	florida	florida	PROPN
ftr-407	513	41	tax	tax	PROPN
ftr-407	513	42	review	review	PROPN
ftr-407	513	43	vol.7:6	vol.7:6	NOUN
ftr-407	513	44	decreased	decrease	VERB
ftr-407	513	45	by	by	ADP
ftr-407	513	46	$	$	SYM
ftr-407	513	47	30	30	NUM
ftr-407	513	48	.	.	PUNCT
ftr-407	514	1	in	in	ADP
ftr-407	514	2	effect	effect	NOUN
ftr-407	514	3	,	,	PUNCT
ftr-407	514	4	the	the	DET
ftr-407	514	5	addition	addition	NOUN
ftr-407	514	6	of	of	ADP
ftr-407	514	7	d	d	NOUN
ftr-407	514	8	resulted	result	VERB
ftr-407	514	9	in	in	ADP
ftr-407	514	10	a	a	DET
ftr-407	514	11	and	and	CCONJ
ftr-407	514	12	b	b	NOUN
ftr-407	514	13	’s	’s	ADV
ftr-407	514	14	selling	sell	VERB
ftr-407	514	15	1/4	1/4	NUM
ftr-407	514	16	of	of	ADP
ftr-407	514	17	their	their	PRON
ftr-407	514	18	interest	interest	NOUN
ftr-407	514	19	in	in	ADP
ftr-407	514	20	the	the	DET
ftr-407	514	21	widget	widget	NOUN
ftr-407	514	22	for	for	ADP
ftr-407	514	23	$	$	SYM
ftr-407	514	24	30	30	NUM
ftr-407	514	25	of	of	ADP
ftr-407	514	26	cash	cash	NOUN
ftr-407	514	27	.	.	PUNCT
ftr-407	515	1	but	but	CCONJ
ftr-407	515	2	subchapter	subchapter	PROPN
ftr-407	515	3	k	k	PROPN
ftr-407	515	4	prevents	prevent	VERB
ftr-407	515	5	p	p	X
ftr-407	515	6	(	(	PUNCT
ftr-407	515	7	and	and	CCONJ
ftr-407	515	8	therefore	therefore	ADV
ftr-407	515	9	a	a	PRON
ftr-407	515	10	and	and	CCONJ
ftr-407	515	11	b	b	NOUN
ftr-407	515	12	)	)	PUNCT
ftr-407	515	13	from	from	ADP
ftr-407	515	14	recognizing	recognize	VERB
ftr-407	515	15	gain	gain	NOUN
ftr-407	515	16	in	in	ADP
ftr-407	515	17	this	this	DET
ftr-407	515	18	circumstance	circumstance	NOUN
ftr-407	515	19	.	.	PUNCT
ftr-407	516	1	this	this	DET
ftr-407	516	2	policy	policy	NOUN
ftr-407	516	3	of	of	ADP
ftr-407	516	4	providing	provide	VERB
ftr-407	516	5	nonrecognition	nonrecognition	NOUN
ftr-407	516	6	,	,	PUNCT
ftr-407	516	7	even	even	ADV
ftr-407	516	8	though	though	SCONJ
ftr-407	516	9	there	there	PRON
ftr-407	516	10	was	be	VERB
ftr-407	516	11	an	an	DET
ftr-407	516	12	effective	effective	ADJ
ftr-407	516	13	sale	sale	NOUN
ftr-407	516	14	of	of	ADP
ftr-407	516	15	a	a	DET
ftr-407	516	16	portion	portion	NOUN
ftr-407	516	17	of	of	ADP
ftr-407	516	18	the	the	DET
ftr-407	516	19	widget	widget	NOUN
ftr-407	516	20	for	for	ADP
ftr-407	516	21	a	a	DET
ftr-407	516	22	gain	gain	NOUN
ftr-407	516	23	,	,	PUNCT
ftr-407	516	24	is	be	AUX
ftr-407	516	25	the	the	DET
ftr-407	516	26	policy	policy	NOUN
ftr-407	516	27	on	on	ADP
ftr-407	516	28	which	which	PRON
ftr-407	516	29	treasury	treasury	NOUN
ftr-407	516	30	and	and	CCONJ
ftr-407	516	31	the	the	DET
ftr-407	516	32	irs	irs	PROPN
ftr-407	516	33	relied	rely	VERB
ftr-407	516	34	when	when	SCONJ
ftr-407	516	35	they	they	PRON
ftr-407	516	36	extended	extend	VERB
ftr-407	516	37	nonrecognition	nonrecognition	NOUN
ftr-407	516	38	to	to	ADP
ftr-407	516	39	the	the	DET
ftr-407	516	40	facts	fact	NOUN
ftr-407	516	41	of	of	ADP
ftr-407	516	42	example	example	NOUN
ftr-407	516	43	(	(	PUNCT
ftr-407	516	44	1	1	NUM
ftr-407	516	45	)	)	PUNCT
ftr-407	516	46	.	.	PUNCT
ftr-407	517	1	the	the	DET
ftr-407	517	2	consequence	consequence	NOUN
ftr-407	517	3	of	of	ADP
ftr-407	517	4	allowing	allow	VERB
ftr-407	517	5	p	p	NOUN
ftr-407	517	6	a	a	DET
ftr-407	517	7	deduction	deduction	NOUN
ftr-407	517	8	for	for	ADP
ftr-407	517	9	its	its	PRON
ftr-407	517	10	cash	cash	NOUN
ftr-407	517	11	payment	payment	NOUN
ftr-407	517	12	to	to	ADP
ftr-407	517	13	c	c	NOUN
ftr-407	517	14	and	and	CCONJ
ftr-407	517	15	not	not	PART
ftr-407	517	16	requiring	require	VERB
ftr-407	517	17	p	p	NOUN
ftr-407	517	18	to	to	PART
ftr-407	517	19	recognize	recognize	VERB
ftr-407	517	20	income	income	NOUN
ftr-407	517	21	on	on	ADP
ftr-407	517	22	the	the	DET
ftr-407	517	23	admission	admission	NOUN
ftr-407	517	24	of	of	ADP
ftr-407	517	25	d	d	PROPN
ftr-407	517	26	to	to	ADP
ftr-407	517	27	the	the	DET
ftr-407	517	28	partnership	partnership	NOUN
ftr-407	517	29	provides	provide	VERB
ftr-407	517	30	a	a	PRON
ftr-407	517	31	and	and	CCONJ
ftr-407	517	32	b	b	NOUN
ftr-407	517	33	with	with	ADP
ftr-407	517	34	the	the	DET
ftr-407	517	35	same	same	ADJ
ftr-407	517	36	after	after	ADP
ftr-407	517	37	-	-	PUNCT
ftr-407	517	38	tax	tax	NOUN
ftr-407	517	39	rate	rate	NOUN
ftr-407	517	40	of	of	ADP
ftr-407	517	41	return	return	NOUN
ftr-407	517	42	on	on	ADP
ftr-407	517	43	their	their	PRON
ftr-407	517	44	previously	previously	ADV
ftr-407	517	45	deducted	deduct	VERB
ftr-407	517	46	investment	investment	NOUN
ftr-407	517	47	(	(	PUNCT
ftr-407	517	48	i.e.	i.e.	X
ftr-407	517	49	,	,	PUNCT
ftr-407	517	50	on	on	ADP
ftr-407	517	51	their	their	PRON
ftr-407	517	52	outside	outside	ADJ
ftr-407	517	53	basis	basis	NOUN
ftr-407	517	54	in	in	ADP
ftr-407	517	55	their	their	PRON
ftr-407	517	56	partnership	partnership	NOUN
ftr-407	517	57	interests	interest	NOUN
ftr-407	517	58	)	)	PUNCT
ftr-407	517	59	that	that	SCONJ
ftr-407	517	60	they	they	PRON
ftr-407	517	61	achieved	achieve	VERB
ftr-407	517	62	in	in	ADP
ftr-407	517	63	example	example	NOUN
ftr-407	517	64	(	(	PUNCT
ftr-407	517	65	1	1	NUM
ftr-407	517	66	)	)	PUNCT
ftr-407	517	67	.	.	PUNCT
ftr-407	518	1	example	example	NOUN
ftr-407	518	2	(	(	PUNCT
ftr-407	518	3	3	3	NUM
ftr-407	518	4	)	)	PUNCT
ftr-407	518	5	–	–	PUNCT
ftr-407	518	6	the	the	DET
ftr-407	518	7	same	same	ADJ
ftr-407	518	8	facts	fact	NOUN
ftr-407	518	9	as	as	ADP
ftr-407	518	10	those	those	PRON
ftr-407	518	11	stated	state	VERB
ftr-407	518	12	in	in	ADP
ftr-407	518	13	example	example	NOUN
ftr-407	518	14	(	(	PUNCT
ftr-407	518	15	2	2	NUM
ftr-407	518	16	)	)	PUNCT
ftr-407	518	17	except	except	SCONJ
ftr-407	518	18	that	that	SCONJ
ftr-407	518	19	after	after	ADP
ftr-407	518	20	receiving	receive	VERB
ftr-407	518	21	his	his	PRON
ftr-407	518	22	payment	payment	NOUN
ftr-407	518	23	of	of	ADP
ftr-407	518	24	$	$	SYM
ftr-407	518	25	60	60	NUM
ftr-407	518	26	cash	cash	NOUN
ftr-407	518	27	for	for	ADP
ftr-407	518	28	his	his	PRON
ftr-407	518	29	services	service	NOUN
ftr-407	518	30	,	,	PUNCT
ftr-407	518	31	c	c	PROPN
ftr-407	518	32	pays	pay	VERB
ftr-407	518	33	$	$	SYM
ftr-407	518	34	60	60	NUM
ftr-407	518	35	to	to	ADP
ftr-407	518	36	p	p	NOUN
ftr-407	518	37	to	to	PART
ftr-407	518	38	purchase	purchase	VERB
ftr-407	518	39	a	a	DET
ftr-407	518	40	25	25	NUM
ftr-407	518	41	%	%	NOUN
ftr-407	518	42	partnership	partnership	NOUN
ftr-407	518	43	interest	interest	NOUN
ftr-407	518	44	.	.	PUNCT
ftr-407	519	1	if	if	SCONJ
ftr-407	519	2	the	the	DET
ftr-407	519	3	formal	formal	ADJ
ftr-407	519	4	facts	fact	NOUN
ftr-407	519	5	are	be	AUX
ftr-407	519	6	respected	respect	VERB
ftr-407	519	7	,	,	PUNCT
ftr-407	519	8	p	p	PRON
ftr-407	519	9	will	will	AUX
ftr-407	519	10	have	have	VERB
ftr-407	519	11	a	a	DET
ftr-407	519	12	$	$	SYM
ftr-407	519	13	60	60	NUM
ftr-407	519	14	deduction	deduction	NOUN
ftr-407	519	15	,	,	PUNCT
ftr-407	519	16	and	and	CCONJ
ftr-407	519	17	p	p	NOUN
ftr-407	519	18	will	will	AUX
ftr-407	519	19	not	not	PART
ftr-407	519	20	recognize	recognize	VERB
ftr-407	519	21	gain	gain	NOUN
ftr-407	519	22	on	on	ADP
ftr-407	519	23	receiving	receive	VERB
ftr-407	519	24	c	c	PROPN
ftr-407	519	25	’s	’s	PART
ftr-407	519	26	$	$	SYM
ftr-407	519	27	60	60	NUM
ftr-407	519	28	contribution	contribution	NOUN
ftr-407	519	29	.	.	PUNCT
ftr-407	520	1	yet	yet	ADV
ftr-407	520	2	,	,	PUNCT
ftr-407	520	3	the	the	DET
ftr-407	520	4	economic	economic	ADJ
ftr-407	520	5	circumstances	circumstance	NOUN
ftr-407	520	6	of	of	ADP
ftr-407	520	7	example	example	NOUN
ftr-407	520	8	(	(	PUNCT
ftr-407	520	9	3	3	X
ftr-407	520	10	)	)	PUNCT
ftr-407	520	11	are	be	AUX
ftr-407	520	12	identical	identical	ADJ
ftr-407	520	13	to	to	ADP
ftr-407	520	14	those	those	PRON
ftr-407	520	15	of	of	ADP
ftr-407	520	16	example	example	NOUN
ftr-407	520	17	(	(	PUNCT
ftr-407	520	18	1	1	NUM
ftr-407	520	19	)	)	PUNCT
ftr-407	520	20	.	.	PUNCT
ftr-407	521	1	there	there	PRON
ftr-407	521	2	is	be	VERB
ftr-407	521	3	no	no	DET
ftr-407	521	4	reason	reason	NOUN
ftr-407	521	5	that	that	SCONJ
ftr-407	521	6	the	the	DET
ftr-407	521	7	tax	tax	NOUN
ftr-407	521	8	treatment	treatment	NOUN
ftr-407	521	9	of	of	ADP
ftr-407	521	10	the	the	DET
ftr-407	521	11	parties	party	NOUN
ftr-407	521	12	should	should	AUX
ftr-407	521	13	differ	differ	VERB
ftr-407	521	14	.	.	PUNCT
ftr-407	522	1	of	of	ADP
ftr-407	522	2	course	course	NOUN
ftr-407	522	3	,	,	PUNCT
ftr-407	522	4	the	the	DET
ftr-407	522	5	step	step	NOUN
ftr-407	522	6	transaction	transaction	NOUN
ftr-407	522	7	doctrine	doctrine	NOUN
ftr-407	522	8	could	could	AUX
ftr-407	522	9	be	be	AUX
ftr-407	522	10	applied	apply	VERB
ftr-407	522	11	to	to	ADP
ftr-407	522	12	the	the	DET
ftr-407	522	13	facts	fact	NOUN
ftr-407	522	14	of	of	ADP
ftr-407	522	15	example	example	NOUN
ftr-407	522	16	(	(	PUNCT
ftr-407	522	17	3	3	X
ftr-407	522	18	)	)	PUNCT
ftr-407	522	19	to	to	PART
ftr-407	522	20	ignore	ignore	VERB
ftr-407	522	21	the	the	DET
ftr-407	522	22	payment	payment	NOUN
ftr-407	522	23	of	of	ADP
ftr-407	522	24	cash	cash	NOUN
ftr-407	522	25	to	to	ADP
ftr-407	522	26	c	c	PROPN
ftr-407	522	27	and	and	CCONJ
ftr-407	522	28	the	the	DET
ftr-407	522	29	repayment	repayment	NOUN
ftr-407	522	30	from	from	ADP
ftr-407	522	31	c	c	NOUN
ftr-407	522	32	to	to	ADP
ftr-407	522	33	p.	p.	NOUN
ftr-407	522	34	if	if	SCONJ
ftr-407	522	35	so	so	ADV
ftr-407	522	36	,	,	PUNCT
ftr-407	522	37	the	the	DET
ftr-407	522	38	transaction	transaction	NOUN
ftr-407	522	39	in	in	ADP
ftr-407	522	40	example	example	NOUN
ftr-407	522	41	(	(	PUNCT
ftr-407	522	42	3	3	X
ftr-407	522	43	)	)	PUNCT
ftr-407	522	44	would	would	AUX
ftr-407	522	45	be	be	AUX
ftr-407	522	46	recharacterized	recharacterize	VERB
ftr-407	522	47	to	to	PART
ftr-407	522	48	describe	describe	VERB
ftr-407	522	49	it	it	PRON
ftr-407	522	50	as	as	ADP
ftr-407	522	51	a	a	DET
ftr-407	522	52	payment	payment	NOUN
ftr-407	522	53	of	of	ADP
ftr-407	522	54	a	a	DET
ftr-407	522	55	25	25	NUM
ftr-407	522	56	%	%	NOUN
ftr-407	522	57	partnership	partnership	NOUN
ftr-407	522	58	interest	interest	NOUN
ftr-407	522	59	in	in	ADP
ftr-407	522	60	p	p	NOUN
ftr-407	522	61	to	to	ADP
ftr-407	522	62	c	c	NOUN
ftr-407	522	63	for	for	ADP
ftr-407	522	64	his	his	PRON
ftr-407	522	65	services	service	NOUN
ftr-407	522	66	.	.	PUNCT
ftr-407	523	1	but	but	CCONJ
ftr-407	523	2	,	,	PUNCT
ftr-407	523	3	why	why	SCONJ
ftr-407	523	4	should	should	AUX
ftr-407	523	5	the	the	DET
ftr-407	523	6	step	step	NOUN
ftr-407	523	7	transaction	transaction	NOUN
ftr-407	523	8	be	be	AUX
ftr-407	523	9	applied	apply	VERB
ftr-407	523	10	here	here	ADV
ftr-407	523	11	?	?	PUNCT
ftr-407	524	1	the	the	DET
ftr-407	524	2	formal	formal	ADJ
ftr-407	524	3	facts	fact	NOUN
ftr-407	524	4	of	of	ADP
ftr-407	524	5	example	example	NOUN
ftr-407	524	6	(	(	PUNCT
ftr-407	524	7	3	3	X
ftr-407	524	8	)	)	PUNCT
ftr-407	524	9	track	track	VERB
ftr-407	524	10	the	the	DET
ftr-407	524	11	substance	substance	NOUN
ftr-407	524	12	of	of	ADP
ftr-407	524	13	the	the	DET
ftr-407	524	14	transaction	transaction	NOUN
ftr-407	524	15	.	.	PUNCT
ftr-407	525	1	if	if	SCONJ
ftr-407	525	2	an	an	DET
ftr-407	525	3	employer	employer	NOUN
ftr-407	525	4	transfers	transfer	VERB
ftr-407	525	5	property	property	NOUN
ftr-407	525	6	in	in	ADP
ftr-407	525	7	kind	kind	NOUN
ftr-407	525	8	to	to	ADP
ftr-407	525	9	an	an	DET
ftr-407	525	10	employee	employee	NOUN
ftr-407	525	11	as	as	ADP
ftr-407	525	12	compensation	compensation	NOUN
ftr-407	525	13	for	for	ADP
ftr-407	525	14	services	service	NOUN
ftr-407	525	15	,	,	PUNCT
ftr-407	525	16	the	the	DET
ftr-407	525	17	transaction	transaction	NOUN
ftr-407	525	18	is	be	AUX
ftr-407	525	19	treated	treat	VERB
ftr-407	525	20	for	for	ADP
ftr-407	525	21	tax	tax	NOUN
ftr-407	525	22	purposes	purpose	NOUN
ftr-407	525	23	as	as	SCONJ
ftr-407	525	24	if	if	SCONJ
ftr-407	525	25	the	the	DET
ftr-407	525	26	employer	employer	NOUN
ftr-407	525	27	had	have	AUX
ftr-407	525	28	paid	pay	VERB
ftr-407	525	29	the	the	DET
ftr-407	525	30	employee	employee	NOUN
ftr-407	525	31	cash	cash	NOUN
ftr-407	525	32	equal	equal	ADJ
ftr-407	525	33	to	to	ADP
ftr-407	525	34	the	the	DET
ftr-407	525	35	value	value	NOUN
ftr-407	525	36	of	of	ADP
ftr-407	525	37	the	the	DET
ftr-407	525	38	distributed	distribute	VERB
ftr-407	525	39	property	property	NOUN
ftr-407	525	40	,	,	PUNCT
ftr-407	525	41	followed	follow	VERB
ftr-407	525	42	by	by	ADP
ftr-407	525	43	the	the	DET
ftr-407	525	44	employee	employee	NOUN
ftr-407	525	45	’s	’s	PART
ftr-407	525	46	purchase	purchase	NOUN
ftr-407	525	47	of	of	ADP
ftr-407	525	48	that	that	DET
ftr-407	525	49	property	property	NOUN
ftr-407	525	50	from	from	ADP
ftr-407	525	51	the	the	DET
ftr-407	525	52	employer	employer	NOUN
ftr-407	525	53	with	with	ADP
ftr-407	525	54	the	the	DET
ftr-407	525	55	cash	cash	NOUN
ftr-407	525	56	that	that	PRON
ftr-407	525	57	the	the	DET
ftr-407	525	58	employee	employee	NOUN
ftr-407	525	59	constructively	constructively	ADV
ftr-407	525	60	received	receive	VERB
ftr-407	525	61	.	.	PUNCT
ftr-407	526	1	true	true	ADJ
ftr-407	526	2	,	,	PUNCT
ftr-407	526	3	the	the	DET
ftr-407	526	4	taxation	taxation	NOUN
ftr-407	526	5	of	of	ADP
ftr-407	526	6	the	the	DET
ftr-407	526	7	transaction	transaction	NOUN
ftr-407	526	8	as	as	SCONJ
ftr-407	526	9	if	if	SCONJ
ftr-407	526	10	those	those	DET
ftr-407	526	11	events	event	NOUN
ftr-407	526	12	had	have	AUX
ftr-407	526	13	occurred	occur	VERB
ftr-407	526	14	does	do	AUX
ftr-407	526	15	not	not	PART
ftr-407	526	16	necessarily	necessarily	ADV
ftr-407	526	17	mean	mean	VERB
ftr-407	526	18	that	that	SCONJ
ftr-407	526	19	they	they	PRON
ftr-407	526	20	should	should	AUX
ftr-407	526	21	be	be	AUX
ftr-407	526	22	regarded	regard	VERB
ftr-407	526	23	as	as	ADP
ftr-407	526	24	actually	actually	ADV
ftr-407	526	25	having	having	AUX
ftr-407	526	26	occurred	occur	VERB
ftr-407	526	27	.	.	PUNCT
ftr-407	527	1	but	but	CCONJ
ftr-407	527	2	,	,	PUNCT
ftr-407	527	3	the	the	DET
ftr-407	527	4	reconstruction	reconstruction	NOUN
ftr-407	527	5	of	of	ADP
ftr-407	527	6	the	the	DET
ftr-407	527	7	transaction	transaction	NOUN
ftr-407	527	8	to	to	ADP
ftr-407	527	9	a	a	DET
ftr-407	527	10	cash	cash	NOUN
ftr-407	527	11	-	-	PUNCT
ftr-407	527	12	out	out	NOUN
ftr-407	527	13	and	and	CCONJ
ftr-407	527	14	cash	cash	NOUN
ftr-407	527	15	-	-	PUNCT
ftr-407	527	16	in	in	ADP
ftr-407	527	17	structure	structure	NOUN
ftr-407	527	18	is	be	AUX
ftr-407	527	19	helpful	helpful	ADJ
ftr-407	527	20	to	to	PART
ftr-407	527	21	see	see	VERB
ftr-407	527	22	the	the	DET
ftr-407	527	23	true	true	ADJ
ftr-407	527	24	nature	nature	NOUN
ftr-407	527	25	of	of	ADP
ftr-407	527	26	the	the	DET
ftr-407	527	27	transaction	transaction	NOUN
ftr-407	527	28	.	.	PUNCT
ftr-407	528	1	similarly	similarly	ADV
ftr-407	528	2	,	,	PUNCT
ftr-407	528	3	in	in	ADP
ftr-407	528	4	the	the	DET
ftr-407	528	5	case	case	NOUN
ftr-407	528	6	of	of	ADP
ftr-407	528	7	a	a	DET
ftr-407	528	8	compensatory	compensatory	ADJ
ftr-407	528	9	payment	payment	NOUN
ftr-407	528	10	of	of	ADP
ftr-407	528	11	a	a	DET
ftr-407	528	12	partnership	partnership	NOUN
ftr-407	528	13	interest	interest	NOUN
ftr-407	528	14	,	,	PUNCT
ftr-407	528	15	the	the	DET
ftr-407	528	16	cash	cash	NOUN
ftr-407	528	17	-	-	PUNCT
ftr-407	528	18	out	out	NOUN
ftr-407	528	19	,	,	PUNCT
ftr-407	528	20	cash	cash	NOUN
ftr-407	528	21	-	-	PUNCT
ftr-407	528	22	in	in	ADP
ftr-407	528	23	scenario	scenario	NOUN
ftr-407	528	24	is	be	AUX
ftr-407	528	25	useful	useful	ADJ
ftr-407	528	26	to	to	PART
ftr-407	528	27	grasp	grasp	VERB
ftr-407	528	28	the	the	DET
ftr-407	528	29	nature	nature	NOUN
ftr-407	528	30	of	of	ADP
ftr-407	528	31	the	the	DET
ftr-407	528	32	transaction	transaction	NOUN
ftr-407	528	33	.	.	PUNCT
ftr-407	529	1	when	when	SCONJ
ftr-407	529	2	example	example	NOUN
ftr-407	529	3	(	(	PUNCT
ftr-407	529	4	3	3	X
ftr-407	529	5	)	)	PUNCT
ftr-407	529	6	is	be	AUX
ftr-407	529	7	compared	compare	VERB
ftr-407	529	8	to	to	ADP
ftr-407	529	9	the	the	DET
ftr-407	529	10	facts	fact	NOUN
ftr-407	529	11	of	of	ADP
ftr-407	529	12	example	example	NOUN
ftr-407	529	13	(	(	PUNCT
ftr-407	529	14	2	2	NUM
ftr-407	529	15	)	)	PUNCT
ftr-407	529	16	,	,	PUNCT
ftr-407	529	17	it	it	PRON
ftr-407	529	18	becomes	become	VERB
ftr-407	529	19	difficult	difficult	ADJ
ftr-407	529	20	to	to	PART
ftr-407	529	21	see	see	VERB
ftr-407	529	22	a	a	DET
ftr-407	529	23	reason	reason	NOUN
ftr-407	529	24	to	to	PART
ftr-407	529	25	punish	punish	VERB
ftr-407	529	26	the	the	DET
ftr-407	529	27	partnership	partnership	NOUN
ftr-407	529	28	in	in	ADP
ftr-407	529	29	example	example	NOUN
ftr-407	529	30	(	(	PUNCT
ftr-407	529	31	3	3	NUM
ftr-407	529	32	)	)	PUNCT
ftr-407	529	33	just	just	ADV
ftr-407	529	34	because	because	SCONJ
ftr-407	529	35	c	c	PROPN
ftr-407	529	36	is	be	AUX
ftr-407	529	37	the	the	DET
ftr-407	529	38	investor	investor	NOUN
ftr-407	529	39	instead	instead	ADV
ftr-407	529	40	of	of	ADP
ftr-407	529	41	d.	d.	PROPN
ftr-407	529	42	the	the	DET
ftr-407	529	43	economic	economic	ADJ
ftr-407	529	44	positions	position	NOUN
ftr-407	529	45	of	of	ADP
ftr-407	529	46	a	a	PRON
ftr-407	529	47	and	and	CCONJ
ftr-407	529	48	b	b	NOUN
ftr-407	529	49	in	in	ADP
ftr-407	529	50	example	example	NOUN
ftr-407	529	51	(	(	PUNCT
ftr-407	529	52	3	3	X
ftr-407	529	53	)	)	PUNCT
ftr-407	529	54	are	be	AUX
ftr-407	529	55	identical	identical	ADJ
ftr-407	529	56	to	to	ADP
ftr-407	529	57	their	their	PRON
ftr-407	529	58	positions	position	NOUN
ftr-407	529	59	in	in	ADP
ftr-407	529	60	example	example	NOUN
ftr-407	529	61	(	(	PUNCT
ftr-407	529	62	2	2	NUM
ftr-407	529	63	)	)	PUNCT
ftr-407	529	64	,	,	PUNCT
ftr-407	529	65	and	and	CCONJ
ftr-407	529	66	it	it	PRON
ftr-407	529	67	is	be	AUX
ftr-407	529	68	a	a	PRON
ftr-407	529	69	and	and	CCONJ
ftr-407	529	70	b	b	NOUN
ftr-407	529	71	who	who	PRON
ftr-407	529	72	would	would	AUX
ftr-407	529	73	bear	bear	VERB
ftr-407	529	74	any	any	DET
ftr-407	529	75	tax	tax	NOUN
ftr-407	529	76	imposed	impose	VERB
ftr-407	529	77	on	on	ADP
ftr-407	529	78	p	p	NOUN
ftr-407	529	79	for	for	ADP
ftr-407	529	80	the	the	DET
ftr-407	529	81	recognition	recognition	NOUN
ftr-407	529	82	of	of	ADP
ftr-407	529	83	gain	gain	NOUN
ftr-407	529	84	if	if	SCONJ
ftr-407	529	85	the	the	DET
ftr-407	529	86	proposed	propose	VERB
ftr-407	529	87	regulation	regulation	NOUN
ftr-407	529	88	were	be	AUX
ftr-407	529	89	rejected	reject	VERB
ftr-407	529	90	.	.	PUNCT
ftr-407	530	1	2006	2006	NUM
ftr-407	530	2	]	]	PUNCT
ftr-407	530	3	is	be	AUX
ftr-407	530	4	the	the	DET
ftr-407	530	5	report	report	NOUN
ftr-407	530	6	of	of	ADP
ftr-407	530	7	lazarus	lazarus	PROPN
ftr-407	530	8	’s	’s	PART
ftr-407	530	9	death	death	NOUN
ftr-407	530	10	premature	premature	NOUN
ftr-407	530	11	?	?	PUNCT
ftr-407	531	1	435	435	NUM
ftr-407	531	2	55	55	NUM
ftr-407	531	3	.	.	PUNCT
ftr-407	532	1	lazarus	lazarus	PROPN
ftr-407	532	2	effect	effect	PROPN
ftr-407	532	3	,	,	PUNCT
ftr-407	532	4	supra	supra	PROPN
ftr-407	532	5	note	note	NOUN
ftr-407	532	6	2	2	NUM
ftr-407	532	7	,	,	PUNCT
ftr-407	532	8	at	at	ADP
ftr-407	532	9	356	356	NUM
ftr-407	532	10	-	-	SYM
ftr-407	532	11	58	58	NUM
ftr-407	532	12	.	.	PUNCT
ftr-407	533	1	56	56	NUM
ftr-407	533	2	.	.	PUNCT
ftr-407	534	1	i	i	PRON
ftr-407	534	2	d.	d.	PROPN
ftr-407	534	3	at	at	ADP
ftr-407	534	4	375	375	NUM
ftr-407	534	5	.	.	PUNCT
ftr-407	535	1	57	57	NUM
ftr-407	535	2	.	.	PUNCT
ftr-407	536	1	see	see	VERB
ftr-407	536	2	also	also	ADV
ftr-407	536	3	irc	irc	PROPN
ftr-407	536	4	§	§	PROPN
ftr-407	536	5	732(d	732(d	PROPN
ftr-407	536	6	)	)	PUNCT
ftr-407	536	7	.	.	PUNCT
ftr-407	537	1	58	58	NUM
ftr-407	537	2	.	.	PUNCT
ftr-407	538	1	the	the	DET
ftr-407	538	2	partnership	partnership	NOUN
ftr-407	538	3	interest	interest	NOUN
ftr-407	538	4	of	of	ADP
ftr-407	538	5	the	the	DET
ftr-407	538	6	partner	partner	NOUN
ftr-407	538	7	is	be	AUX
ftr-407	538	8	taken	take	VERB
ftr-407	538	9	into	into	ADP
ftr-407	538	10	account	account	NOUN
ftr-407	538	11	for	for	ADP
ftr-407	538	12	purposes	purpose	NOUN
ftr-407	538	13	of	of	ADP
ftr-407	538	14	characterizing	characterize	VERB
ftr-407	538	15	any	any	DET
ftr-407	538	16	gain	gain	NOUN
ftr-407	538	17	recognized	recognize	VERB
ftr-407	538	18	on	on	ADP
ftr-407	538	19	the	the	DET
ftr-407	538	20	transaction	transaction	NOUN
ftr-407	538	21	and	and	CCONJ
ftr-407	538	22	for	for	ADP
ftr-407	538	23	determining	determine	VERB
ftr-407	538	24	whether	whether	SCONJ
ftr-407	538	25	a	a	DET
ftr-407	538	26	recognized	recognize	VERB
ftr-407	538	27	loss	loss	NOUN
ftr-407	538	28	can	can	AUX
ftr-407	538	29	be	be	AUX
ftr-407	538	30	deducted	deduct	VERB
ftr-407	538	31	.	.	PUNCT
ftr-407	539	1	irc	irc	PROPN
ftr-407	539	2	§	§	PROPN
ftr-407	539	3	707(b	707(b	PROPN
ftr-407	539	4	)	)	PUNCT
ftr-407	539	5	.	.	PUNCT
ftr-407	540	1	(	(	PUNCT
ftr-407	540	2	a	a	X
ftr-407	540	3	)	)	PUNCT
ftr-407	540	4	partnership	partnership	NOUN
ftr-407	540	5	-	-	PUNCT
ftr-407	540	6	partner	partner	NOUN
ftr-407	540	7	and	and	CCONJ
ftr-407	540	8	employer	employer	NOUN
ftr-407	540	9	-	-	PUNCT
ftr-407	540	10	employee	employee	NOUN
ftr-407	540	11	transactions	transaction	NOUN
ftr-407	540	12	are	be	AUX
ftr-407	540	13	not	not	PART
ftr-407	540	14	equivalent	equivalent	ADJ
ftr-407	540	15	.	.	PUNCT
ftr-407	541	1	cameron	cameron	PROPN
ftr-407	541	2	and	and	CCONJ
ftr-407	541	3	postlewaite	postlewaite	NOUN
ftr-407	541	4	equate	equate	VERB
ftr-407	541	5	a	a	DET
ftr-407	541	6	guaranteed	guarantee	VERB
ftr-407	541	7	payment	payment	NOUN
ftr-407	541	8	in	in	ADP
ftr-407	541	9	kind	kind	NOUN
ftr-407	541	10	to	to	ADP
ftr-407	541	11	a	a	DET
ftr-407	541	12	partner	partner	NOUN
ftr-407	541	13	with	with	ADP
ftr-407	541	14	an	an	DET
ftr-407	541	15	employer	employer	NOUN
ftr-407	541	16	’s	’s	PART
ftr-407	541	17	payment	payment	NOUN
ftr-407	541	18	of	of	ADP
ftr-407	541	19	compensation	compensation	NOUN
ftr-407	541	20	to	to	ADP
ftr-407	541	21	an	an	DET
ftr-407	541	22	employee	employee	NOUN
ftr-407	541	23	in	in	ADP
ftr-407	541	24	kind	kind	NOUN
ftr-407	541	25	and	and	CCONJ
ftr-407	541	26	urge	urge	VERB
ftr-407	541	27	that	that	SCONJ
ftr-407	541	28	the	the	DET
ftr-407	541	29	two	two	NUM
ftr-407	541	30	should	should	AUX
ftr-407	541	31	be	be	AUX
ftr-407	541	32	treated	treat	VERB
ftr-407	541	33	the	the	DET
ftr-407	541	34	same	same	ADJ
ftr-407	541	35	,	,	PUNCT
ftr-407	541	36	i.e.	i.e.	X
ftr-407	541	37	,	,	PUNCT
ftr-407	541	38	the	the	DET
ftr-407	541	39	employer	employer	NOUN
ftr-407	541	40	would	would	AUX
ftr-407	541	41	recognize	recognize	VERB
ftr-407	541	42	gain	gain	NOUN
ftr-407	541	43	on	on	ADP
ftr-407	541	44	making	make	VERB
ftr-407	541	45	payment	payment	NOUN
ftr-407	541	46	with	with	ADP
ftr-407	541	47	appreciated	appreciated	ADJ
ftr-407	541	48	property	property	NOUN
ftr-407	541	49	,	,	PUNCT
ftr-407	541	50	and	and	CCONJ
ftr-407	541	51	so	so	ADV
ftr-407	541	52	cameron	cameron	PROPN
ftr-407	541	53	and	and	CCONJ
ftr-407	541	54	postlewaite	postlewaite	NOUN
ftr-407	541	55	contend	contend	VERB
ftr-407	541	56	that	that	SCONJ
ftr-407	541	57	the	the	DET
ftr-407	541	58	partnership	partnership	NOUN
ftr-407	541	59	should	should	AUX
ftr-407	541	60	also	also	ADV
ftr-407	541	61	have	have	VERB
ftr-407	541	62	to	to	PART
ftr-407	541	63	recognize	recognize	VERB
ftr-407	541	64	gain	gain	NOUN
ftr-407	541	65	.	.	PUNCT
ftr-407	542	1	but	but	CCONJ
ftr-407	542	2	,	,	PUNCT
ftr-407	542	3	there	there	PRON
ftr-407	542	4	is	be	VERB
ftr-407	542	5	a	a	DET
ftr-407	542	6	significant	significant	ADJ
ftr-407	542	7	difference	difference	NOUN
ftr-407	542	8	between	between	ADP
ftr-407	542	9	a	a	DET
ftr-407	542	10	payment	payment	NOUN
ftr-407	542	11	to	to	ADP
ftr-407	542	12	an	an	DET
ftr-407	542	13	employee55	employee55	NOUN
ftr-407	542	14	and	and	CCONJ
ftr-407	542	15	a	a	DET
ftr-407	542	16	payment	payment	NOUN
ftr-407	542	17	from	from	ADP
ftr-407	542	18	a	a	DET
ftr-407	542	19	partnership	partnership	NOUN
ftr-407	542	20	to	to	ADP
ftr-407	542	21	a	a	DET
ftr-407	542	22	partner	partner	NOUN
ftr-407	542	23	in	in	ADP
ftr-407	542	24	the	the	DET
ftr-407	542	25	latter	latter	ADJ
ftr-407	542	26	’s	’s	PART
ftr-407	542	27	capacity	capacity	NOUN
ftr-407	542	28	as	as	ADP
ftr-407	542	29	a	a	DET
ftr-407	542	30	partner	partner	NOUN
ftr-407	542	31	.	.	PUNCT
ftr-407	543	1	the	the	DET
ftr-407	543	2	income	income	NOUN
ftr-407	543	3	and	and	CCONJ
ftr-407	543	4	deductions	deduction	NOUN
ftr-407	543	5	of	of	ADP
ftr-407	543	6	a	a	DET
ftr-407	543	7	partnership	partnership	NOUN
ftr-407	543	8	are	be	AUX
ftr-407	543	9	not	not	PART
ftr-407	543	10	taxed	tax	VERB
ftr-407	543	11	to	to	ADP
ftr-407	543	12	the	the	DET
ftr-407	543	13	firm	firm	NOUN
ftr-407	543	14	as	as	ADP
ftr-407	543	15	an	an	DET
ftr-407	543	16	entity	entity	NOUN
ftr-407	543	17	.	.	PUNCT
ftr-407	544	1	instead	instead	ADV
ftr-407	544	2	,	,	PUNCT
ftr-407	544	3	they	they	PRON
ftr-407	544	4	pass	pass	VERB
ftr-407	544	5	through	through	ADP
ftr-407	544	6	to	to	ADP
ftr-407	544	7	the	the	DET
ftr-407	544	8	partners	partner	NOUN
ftr-407	544	9	.	.	PUNCT
ftr-407	545	1	in	in	ADP
ftr-407	545	2	that	that	DET
ftr-407	545	3	important	important	ADJ
ftr-407	545	4	aspect	aspect	NOUN
ftr-407	545	5	,	,	PUNCT
ftr-407	545	6	as	as	ADV
ftr-407	545	7	well	well	ADV
ftr-407	545	8	as	as	ADP
ftr-407	545	9	with	with	ADP
ftr-407	545	10	many	many	ADJ
ftr-407	545	11	others	other	NOUN
ftr-407	545	12	,	,	PUNCT
ftr-407	545	13	subchapter	subchapter	NOUN
ftr-407	545	14	k	k	PROPN
ftr-407	545	15	treats	treat	VERB
ftr-407	545	16	the	the	DET
ftr-407	545	17	partnership	partnership	NOUN
ftr-407	545	18	as	as	ADP
ftr-407	545	19	an	an	DET
ftr-407	545	20	aggregate	aggregate	NOUN
ftr-407	545	21	of	of	ADP
ftr-407	545	22	interests	interest	NOUN
ftr-407	545	23	rather	rather	ADV
ftr-407	545	24	than	than	ADP
ftr-407	545	25	as	as	ADP
ftr-407	545	26	an	an	DET
ftr-407	545	27	entity	entity	NOUN
ftr-407	545	28	.	.	PUNCT
ftr-407	546	1	this	this	DET
ftr-407	546	2	aggregate	aggregate	ADJ
ftr-407	546	3	treatment	treatment	NOUN
ftr-407	546	4	of	of	ADP
ftr-407	546	5	the	the	DET
ftr-407	546	6	partnership	partnership	NOUN
ftr-407	546	7	as	as	ADP
ftr-407	546	8	a	a	DET
ftr-407	546	9	conduit	conduit	NOUN
ftr-407	546	10	of	of	ADP
ftr-407	546	11	tax	tax	NOUN
ftr-407	546	12	items	item	NOUN
ftr-407	546	13	to	to	ADP
ftr-407	546	14	the	the	DET
ftr-407	546	15	partners	partner	NOUN
ftr-407	546	16	is	be	AUX
ftr-407	546	17	a	a	DET
ftr-407	546	18	foundational	foundational	ADJ
ftr-407	546	19	element	element	NOUN
ftr-407	546	20	of	of	ADP
ftr-407	546	21	subchapter	subchapter	NOUN
ftr-407	546	22	k.	k.	PROPN
ftr-407	547	1	if	if	SCONJ
ftr-407	547	2	a	a	DET
ftr-407	547	3	partnership	partnership	NOUN
ftr-407	547	4	were	be	AUX
ftr-407	547	5	required	require	VERB
ftr-407	547	6	to	to	PART
ftr-407	547	7	recognize	recognize	VERB
ftr-407	547	8	gain	gain	NOUN
ftr-407	547	9	on	on	ADP
ftr-407	547	10	making	make	VERB
ftr-407	547	11	guaranteed	guarantee	VERB
ftr-407	547	12	payments	payment	NOUN
ftr-407	547	13	in	in	ADP
ftr-407	547	14	kind	kind	NOUN
ftr-407	547	15	,	,	PUNCT
ftr-407	547	16	that	that	DET
ftr-407	547	17	gain	gain	NOUN
ftr-407	547	18	would	would	AUX
ftr-407	547	19	be	be	AUX
ftr-407	547	20	allocated	allocate	VERB
ftr-407	547	21	among	among	ADP
ftr-407	547	22	the	the	DET
ftr-407	547	23	partners	partner	NOUN
ftr-407	547	24	.	.	PUNCT
ftr-407	548	1	56	56	NUM
ftr-407	548	2	the	the	DET
ftr-407	548	3	aggregate	aggregate	NOUN
ftr-407	548	4	of	of	ADP
ftr-407	548	5	interests	interest	NOUN
ftr-407	548	6	approach	approach	NOUN
ftr-407	548	7	means	mean	VERB
ftr-407	548	8	that	that	SCONJ
ftr-407	548	9	each	each	DET
ftr-407	548	10	partner	partner	NOUN
ftr-407	548	11	can	can	AUX
ftr-407	548	12	be	be	AUX
ftr-407	548	13	viewed	view	VERB
ftr-407	548	14	as	as	ADP
ftr-407	548	15	owning	own	VERB
ftr-407	548	16	an	an	DET
ftr-407	548	17	interest	interest	NOUN
ftr-407	548	18	in	in	ADP
ftr-407	548	19	a	a	DET
ftr-407	548	20	fraction	fraction	NOUN
ftr-407	548	21	of	of	ADP
ftr-407	548	22	each	each	DET
ftr-407	548	23	asset	asset	NOUN
ftr-407	548	24	that	that	SCONJ
ftr-407	548	25	the	the	DET
ftr-407	548	26	partnership	partnership	NOUN
ftr-407	548	27	holds	hold	VERB
ftr-407	548	28	.	.	PUNCT
ftr-407	549	1	while	while	SCONJ
ftr-407	549	2	,	,	PUNCT
ftr-407	549	3	for	for	ADP
ftr-407	549	4	some	some	DET
ftr-407	549	5	purposes	purpose	NOUN
ftr-407	549	6	,	,	PUNCT
ftr-407	549	7	subchapter	subchapter	NOUN
ftr-407	549	8	k	k	PROPN
ftr-407	549	9	treats	treat	VERB
ftr-407	549	10	a	a	DET
ftr-407	549	11	partnership	partnership	NOUN
ftr-407	549	12	as	as	ADP
ftr-407	549	13	an	an	DET
ftr-407	549	14	entity	entity	NOUN
ftr-407	549	15	,	,	PUNCT
ftr-407	549	16	it	it	PRON
ftr-407	549	17	recognizes	recognize	VERB
ftr-407	549	18	in	in	ADP
ftr-407	549	19	numerous	numerous	ADJ
ftr-407	549	20	provisions	provision	NOUN
ftr-407	549	21	that	that	PRON
ftr-407	549	22	realistically	realistically	ADV
ftr-407	549	23	the	the	DET
ftr-407	549	24	partners	partner	NOUN
ftr-407	549	25	have	have	VERB
ftr-407	549	26	a	a	DET
ftr-407	549	27	kind	kind	NOUN
ftr-407	549	28	of	of	ADP
ftr-407	549	29	equitable	equitable	ADJ
ftr-407	549	30	interest	interest	NOUN
ftr-407	549	31	in	in	ADP
ftr-407	549	32	the	the	DET
ftr-407	549	33	partnership	partnership	NOUN
ftr-407	549	34	=	=	NOUN
ftr-407	549	35	s	s	PART
ftr-407	549	36	assets	asset	NOUN
ftr-407	549	37	.	.	PUNCT
ftr-407	550	1	for	for	ADP
ftr-407	550	2	example	example	NOUN
ftr-407	550	3	,	,	PUNCT
ftr-407	550	4	section	section	NOUN
ftr-407	550	5	751	751	NUM
ftr-407	550	6	is	be	AUX
ftr-407	550	7	predicated	predicate	VERB
ftr-407	550	8	on	on	ADP
ftr-407	550	9	that	that	DET
ftr-407	550	10	assumption	assumption	NOUN
ftr-407	550	11	,	,	PUNCT
ftr-407	550	12	and	and	CCONJ
ftr-407	550	13	so	so	ADV
ftr-407	550	14	is	be	AUX
ftr-407	550	15	the	the	DET
ftr-407	550	16	election	election	NOUN
ftr-407	550	17	provided	provide	VERB
ftr-407	550	18	by	by	ADP
ftr-407	550	19	section	section	NOUN
ftr-407	550	20	754.57	754.57	NUM
ftr-407	550	21	a	a	DET
ftr-407	550	22	portion	portion	NOUN
ftr-407	550	23	of	of	ADP
ftr-407	550	24	the	the	DET
ftr-407	550	25	guaranteed	guarantee	VERB
ftr-407	550	26	payment	payment	NOUN
ftr-407	550	27	to	to	ADP
ftr-407	550	28	a	a	DET
ftr-407	550	29	partner	partner	NOUN
ftr-407	550	30	therefore	therefore	ADV
ftr-407	550	31	can	can	AUX
ftr-407	550	32	be	be	AUX
ftr-407	550	33	seen	see	VERB
ftr-407	550	34	as	as	ADP
ftr-407	550	35	a	a	DET
ftr-407	550	36	transfer	transfer	NOUN
ftr-407	550	37	of	of	ADP
ftr-407	550	38	property	property	NOUN
ftr-407	550	39	which	which	PRON
ftr-407	550	40	,	,	PUNCT
ftr-407	550	41	while	while	SCONJ
ftr-407	550	42	held	hold	VERB
ftr-407	550	43	in	in	ADP
ftr-407	550	44	the	the	DET
ftr-407	550	45	name	name	NOUN
ftr-407	550	46	of	of	ADP
ftr-407	550	47	the	the	DET
ftr-407	550	48	partnership	partnership	NOUN
ftr-407	550	49	,	,	PUNCT
ftr-407	550	50	in	in	ADP
ftr-407	550	51	one	one	NUM
ftr-407	550	52	meaningful	meaningful	ADJ
ftr-407	550	53	sense	sense	NOUN
ftr-407	550	54	is	be	AUX
ftr-407	550	55	beneficially	beneficially	ADV
ftr-407	550	56	owned	own	VERB
ftr-407	550	57	by	by	ADP
ftr-407	550	58	the	the	DET
ftr-407	550	59	distributee	distributee	PROPN
ftr-407	550	60	partner	partner	NOUN
ftr-407	550	61	.	.	PUNCT
ftr-407	551	1	one	one	PRON
ftr-407	551	2	might	might	AUX
ftr-407	551	3	question	question	VERB
ftr-407	551	4	whether	whether	SCONJ
ftr-407	551	5	such	such	DET
ftr-407	551	6	a	a	DET
ftr-407	551	7	transfer	transfer	NOUN
ftr-407	551	8	,	,	PUNCT
ftr-407	551	9	essentially	essentially	ADV
ftr-407	551	10	from	from	ADP
ftr-407	551	11	the	the	DET
ftr-407	551	12	distributee	distributee	NOUN
ftr-407	551	13	to	to	ADP
ftr-407	551	14	himself	himself	PRON
ftr-407	551	15	,	,	PUNCT
ftr-407	551	16	should	should	AUX
ftr-407	551	17	trigger	trigger	VERB
ftr-407	551	18	any	any	DET
ftr-407	551	19	income	income	NOUN
ftr-407	551	20	recognition	recognition	NOUN
ftr-407	551	21	,	,	PUNCT
ftr-407	551	22	but	but	CCONJ
ftr-407	551	23	it	it	PRON
ftr-407	551	24	especially	especially	ADV
ftr-407	551	25	should	should	AUX
ftr-407	551	26	not	not	PART
ftr-407	551	27	trigger	trigger	VERB
ftr-407	551	28	recognition	recognition	NOUN
ftr-407	551	29	of	of	ADP
ftr-407	551	30	the	the	DET
ftr-407	551	31	appreciation	appreciation	NOUN
ftr-407	551	32	in	in	ADP
ftr-407	551	33	the	the	DET
ftr-407	551	34	portion	portion	NOUN
ftr-407	551	35	of	of	ADP
ftr-407	551	36	the	the	DET
ftr-407	551	37	property	property	NOUN
ftr-407	551	38	that	that	PRON
ftr-407	551	39	essentially	essentially	ADV
ftr-407	551	40	already	already	ADV
ftr-407	551	41	belonged	belong	VERB
ftr-407	551	42	to	to	ADP
ftr-407	551	43	the	the	DET
ftr-407	551	44	distributee	distributee	NOUN
ftr-407	551	45	.	.	PUNCT
ftr-407	552	1	concededly	concededly	ADV
ftr-407	552	2	,	,	PUNCT
ftr-407	552	3	the	the	DET
ftr-407	552	4	same	same	ADJ
ftr-407	552	5	point	point	NOUN
ftr-407	552	6	as	as	SCONJ
ftr-407	552	7	that	that	PRON
ftr-407	552	8	made	make	VERB
ftr-407	552	9	above	above	ADV
ftr-407	552	10	could	could	AUX
ftr-407	552	11	be	be	AUX
ftr-407	552	12	applied	apply	VERB
ftr-407	552	13	to	to	ADP
ftr-407	552	14	payments	payment	NOUN
ftr-407	552	15	that	that	PRON
ftr-407	552	16	are	be	AUX
ftr-407	552	17	made	make	VERB
ftr-407	552	18	in	in	ADP
ftr-407	552	19	kind	kind	NOUN
ftr-407	552	20	to	to	ADP
ftr-407	552	21	a	a	DET
ftr-407	552	22	partner	partner	NOUN
ftr-407	552	23	for	for	ADP
ftr-407	552	24	his	his	PRON
ftr-407	552	25	services	service	NOUN
ftr-407	552	26	in	in	ADP
ftr-407	552	27	a	a	DET
ftr-407	552	28	non	non	ADJ
ftr-407	552	29	-	-	ADJ
ftr-407	552	30	partner	partner	ADJ
ftr-407	552	31	capacity	capacity	NOUN
ftr-407	552	32	to	to	PART
ftr-407	552	33	which	which	PRON
ftr-407	552	34	section	section	NOUN
ftr-407	552	35	707(a	707(a	PROPN
ftr-407	552	36	)	)	PUNCT
ftr-407	552	37	applies	apply	VERB
ftr-407	552	38	.	.	PUNCT
ftr-407	553	1	yet	yet	ADV
ftr-407	553	2	,	,	PUNCT
ftr-407	553	3	gain	gain	NOUN
ftr-407	553	4	or	or	CCONJ
ftr-407	553	5	loss	loss	NOUN
ftr-407	553	6	is	be	AUX
ftr-407	553	7	recognized	recognize	VERB
ftr-407	553	8	in	in	ADP
ftr-407	553	9	such	such	ADJ
ftr-407	553	10	transactions	transaction	NOUN
ftr-407	553	11	.	.	PUNCT
ftr-407	554	1	why	why	SCONJ
ftr-407	554	2	should	should	AUX
ftr-407	554	3	section	section	VERB
ftr-407	554	4	707(c	707(c	PROPN
ftr-407	554	5	)	)	PUNCT
ftr-407	554	6	payments	payment	NOUN
ftr-407	554	7	to	to	ADP
ftr-407	554	8	a	a	DET
ftr-407	554	9	partner	partner	NOUN
ftr-407	554	10	be	be	AUX
ftr-407	554	11	treated	treat	VERB
ftr-407	554	12	differently	differently	ADV
ftr-407	554	13	?	?	PUNCT
ftr-407	555	1	the	the	DET
ftr-407	555	2	congressional	congressional	ADJ
ftr-407	555	3	scheme	scheme	NOUN
ftr-407	555	4	for	for	ADP
ftr-407	555	5	section	section	NOUN
ftr-407	555	6	707(a	707(a	PROPN
ftr-407	555	7	)	)	PUNCT
ftr-407	555	8	is	be	AUX
ftr-407	555	9	to	to	PART
ftr-407	555	10	ignore	ignore	VERB
ftr-407	555	11	,	,	PUNCT
ftr-407	555	12	for	for	ADP
ftr-407	555	13	almost	almost	ADV
ftr-407	555	14	all	all	PRON
ftr-407	555	15	purposes	purpose	NOUN
ftr-407	555	16	,	,	PUNCT
ftr-407	555	17	the	the	DET
ftr-407	555	18	partnership	partnership	NOUN
ftr-407	555	19	role	role	NOUN
ftr-407	555	20	of	of	ADP
ftr-407	555	21	the	the	DET
ftr-407	555	22	partner	partner	NOUN
ftr-407	555	23	since	since	SCONJ
ftr-407	555	24	he	he	PRON
ftr-407	555	25	is	be	AUX
ftr-407	555	26	not	not	PART
ftr-407	555	27	acting58	acting58	ADV
ftr-407	555	28	in	in	ADP
ftr-407	555	29	that	that	DET
ftr-407	555	30	capacity	capacity	NOUN
ftr-407	555	31	.	.	PUNCT
ftr-407	556	1	in	in	ADP
ftr-407	556	2	other	other	ADJ
ftr-407	556	3	words	word	NOUN
ftr-407	556	4	,	,	PUNCT
ftr-407	556	5	the	the	DET
ftr-407	556	6	partner	partner	NOUN
ftr-407	556	7	in	in	ADP
ftr-407	556	8	a	a	DET
ftr-407	556	9	section	section	NOUN
ftr-407	556	10	707(a	707(a	NUM
ftr-407	556	11	)	)	PUNCT
ftr-407	556	12	transaction	transaction	NOUN
ftr-407	556	13	has	have	VERB
ftr-407	556	14	two	two	NUM
ftr-407	556	15	hats	hat	NOUN
ftr-407	556	16	,	,	PUNCT
ftr-407	556	17	a	a	DET
ftr-407	556	18	partner	partner	NOUN
ftr-407	556	19	hat	hat	NOUN
ftr-407	556	20	and	and	CCONJ
ftr-407	556	21	a	a	DET
ftr-407	556	22	non	non	ADJ
ftr-407	556	23	-	-	ADJ
ftr-407	556	24	partner	partner	ADJ
ftr-407	556	25	hat	hat	NOUN
ftr-407	556	26	,	,	PUNCT
ftr-407	556	27	and	and	CCONJ
ftr-407	556	28	congress	congress	PROPN
ftr-407	556	29	chose	choose	VERB
ftr-407	556	30	in	in	ADP
ftr-407	556	31	section	section	NOUN
ftr-407	556	32	436	436	NUM
ftr-407	556	33	florida	florida	PROPN
ftr-407	556	34	tax	tax	PROPN
ftr-407	556	35	review	review	NOUN
ftr-407	556	36	vol.7:6	vol.7:6	VERB
ftr-407	556	37	59	59	NUM
ftr-407	556	38	.	.	PUNCT
ftr-407	557	1	i	i	PRON
ftr-407	557	2	d.	d.	PROPN
ftr-407	557	3	section	section	PROPN
ftr-407	557	4	707(a	707(a	PROPN
ftr-407	557	5	)	)	PUNCT
ftr-407	557	6	’s	’s	PART
ftr-407	557	7	treatment	treatment	NOUN
ftr-407	557	8	of	of	ADP
ftr-407	557	9	a	a	DET
ftr-407	557	10	partnership	partnership	NOUN
ftr-407	557	11	as	as	ADP
ftr-407	557	12	a	a	DET
ftr-407	557	13	separate	separate	ADJ
ftr-407	557	14	entity	entity	NOUN
ftr-407	557	15	puts	put	VERB
ftr-407	557	16	the	the	DET
ftr-407	557	17	transaction	transaction	NOUN
ftr-407	557	18	in	in	ADP
ftr-407	557	19	the	the	DET
ftr-407	557	20	same	same	ADJ
ftr-407	557	21	light	light	NOUN
ftr-407	557	22	as	as	ADP
ftr-407	557	23	a	a	DET
ftr-407	557	24	similar	similar	ADJ
ftr-407	557	25	transaction	transaction	NOUN
ftr-407	557	26	between	between	ADP
ftr-407	557	27	a	a	DET
ftr-407	557	28	corporation	corporation	NOUN
ftr-407	557	29	and	and	CCONJ
ftr-407	557	30	its	its	PRON
ftr-407	557	31	shareholder	shareholder	NOUN
ftr-407	557	32	in	in	ADP
ftr-407	557	33	which	which	PRON
ftr-407	557	34	gain	gain	NOUN
ftr-407	557	35	on	on	ADP
ftr-407	557	36	an	an	DET
ftr-407	557	37	appreciated	appreciated	ADJ
ftr-407	557	38	asset	asset	NOUN
ftr-407	557	39	will	will	AUX
ftr-407	557	40	be	be	AUX
ftr-407	557	41	recognized	recognize	VERB
ftr-407	557	42	.	.	PUNCT
ftr-407	558	1	60	60	NUM
ftr-407	558	2	.	.	PUNCT
ftr-407	559	1	gain	gain	NOUN
ftr-407	559	2	or	or	CCONJ
ftr-407	559	3	loss	loss	NOUN
ftr-407	559	4	is	be	AUX
ftr-407	559	5	not	not	PART
ftr-407	559	6	recognized	recognize	VERB
ftr-407	559	7	on	on	ADP
ftr-407	559	8	ordinary	ordinary	ADJ
ftr-407	559	9	distributions	distribution	NOUN
ftr-407	559	10	to	to	ADP
ftr-407	559	11	partners	partner	NOUN
ftr-407	559	12	under	under	ADP
ftr-407	559	13	irc	irc	PROPN
ftr-407	559	14	§	§	PROPN
ftr-407	559	15	731	731	NUM
ftr-407	559	16	.	.	PUNCT
ftr-407	560	1	to	to	PART
ftr-407	560	2	distinguish	distinguish	VERB
ftr-407	560	3	ordinary	ordinary	ADJ
ftr-407	560	4	distributions	distribution	NOUN
ftr-407	560	5	from	from	ADP
ftr-407	560	6	guaranteed	guarantee	VERB
ftr-407	560	7	payments	payment	NOUN
ftr-407	560	8	,	,	PUNCT
ftr-407	560	9	i	i	PRON
ftr-407	560	10	refer	refer	VERB
ftr-407	560	11	to	to	ADP
ftr-407	560	12	the	the	DET
ftr-407	560	13	former	former	ADJ
ftr-407	560	14	as	as	ADP
ftr-407	560	15	“	"	PUNCT
ftr-407	560	16	ordinary	ordinary	ADJ
ftr-407	560	17	§	§	ADJ
ftr-407	560	18	731	731	NUM
ftr-407	560	19	distributions	distribution	NOUN
ftr-407	560	20	.	.	PUNCT
ftr-407	560	21	”	"	PUNCT
ftr-407	561	1	707(a	707(a	NUM
ftr-407	561	2	)	)	PUNCT
ftr-407	561	3	to	to	PART
ftr-407	561	4	ignore	ignore	VERB
ftr-407	561	5	the	the	DET
ftr-407	561	6	partner	partner	NOUN
ftr-407	561	7	hat	hat	NOUN
ftr-407	561	8	.	.	PUNCT
ftr-407	562	1	by	by	ADP
ftr-407	562	2	ignoring	ignore	VERB
ftr-407	562	3	his	his	PRON
ftr-407	562	4	partnership	partnership	NOUN
ftr-407	562	5	role	role	NOUN
ftr-407	562	6	,	,	PUNCT
ftr-407	562	7	congress59	congress59	PROPN
ftr-407	562	8	also	also	ADV
ftr-407	562	9	ignores	ignore	VERB
ftr-407	562	10	the	the	DET
ftr-407	562	11	fact	fact	NOUN
ftr-407	562	12	that	that	SCONJ
ftr-407	562	13	the	the	DET
ftr-407	562	14	distributee	distributee	NOUN
ftr-407	562	15	has	have	AUX
ftr-407	562	16	an	an	DET
ftr-407	562	17	interest	interest	NOUN
ftr-407	562	18	in	in	ADP
ftr-407	562	19	a	a	DET
ftr-407	562	20	percentage	percentage	NOUN
ftr-407	562	21	of	of	ADP
ftr-407	562	22	the	the	DET
ftr-407	562	23	distributed	distribute	VERB
ftr-407	562	24	property	property	NOUN
ftr-407	562	25	.	.	PUNCT
ftr-407	563	1	section	section	NOUN
ftr-407	563	2	707(a	707(a	PROPN
ftr-407	563	3	)	)	PUNCT
ftr-407	563	4	represents	represent	VERB
ftr-407	563	5	an	an	DET
ftr-407	563	6	unqualified	unqualified	ADJ
ftr-407	563	7	adoption	adoption	NOUN
ftr-407	563	8	of	of	ADP
ftr-407	563	9	the	the	DET
ftr-407	563	10	entity	entity	NOUN
ftr-407	563	11	approach	approach	NOUN
ftr-407	563	12	;	;	PUNCT
ftr-407	563	13	and	and	CCONJ
ftr-407	563	14	since	since	SCONJ
ftr-407	563	15	the	the	DET
ftr-407	563	16	partner	partner	NOUN
ftr-407	563	17	is	be	AUX
ftr-407	563	18	not	not	PART
ftr-407	563	19	acting	act	VERB
ftr-407	563	20	in	in	ADP
ftr-407	563	21	his	his	PRON
ftr-407	563	22	partner	partner	NOUN
ftr-407	563	23	capacity	capacity	NOUN
ftr-407	563	24	,	,	PUNCT
ftr-407	563	25	that	that	DET
ftr-407	563	26	approach	approach	NOUN
ftr-407	563	27	is	be	AUX
ftr-407	563	28	justified	justify	VERB
ftr-407	563	29	.	.	PUNCT
ftr-407	564	1	in	in	ADP
ftr-407	564	2	contrast	contrast	NOUN
ftr-407	564	3	,	,	PUNCT
ftr-407	564	4	congress	congress	PROPN
ftr-407	564	5	chose	choose	VERB
ftr-407	564	6	an	an	DET
ftr-407	564	7	eclectic	eclectic	ADJ
ftr-407	564	8	approach	approach	NOUN
ftr-407	564	9	to	to	ADP
ftr-407	564	10	section	section	NOUN
ftr-407	564	11	707(c	707(c	PROPN
ftr-407	564	12	)	)	PUNCT
ftr-407	564	13	transactions	transaction	NOUN
ftr-407	564	14	and	and	CCONJ
ftr-407	564	15	applies	apply	VERB
ftr-407	564	16	an	an	DET
ftr-407	564	17	entity	entity	NOUN
ftr-407	564	18	approach	approach	NOUN
ftr-407	564	19	only	only	ADV
ftr-407	564	20	in	in	ADP
ftr-407	564	21	certain	certain	ADJ
ftr-407	564	22	circumstances	circumstance	NOUN
ftr-407	564	23	.	.	PUNCT
ftr-407	565	1	since	since	SCONJ
ftr-407	565	2	the	the	DET
ftr-407	565	3	partner	partner	NOUN
ftr-407	565	4	is	be	AUX
ftr-407	565	5	acting	act	VERB
ftr-407	565	6	in	in	ADP
ftr-407	565	7	his	his	PRON
ftr-407	565	8	partner	partner	NOUN
ftr-407	565	9	capacity	capacity	NOUN
ftr-407	565	10	,	,	PUNCT
ftr-407	565	11	there	there	PRON
ftr-407	565	12	is	be	VERB
ftr-407	565	13	good	good	ADJ
ftr-407	565	14	reason	reason	NOUN
ftr-407	565	15	to	to	PART
ftr-407	565	16	treat	treat	VERB
ftr-407	565	17	that	that	DET
ftr-407	565	18	transaction	transaction	NOUN
ftr-407	565	19	,	,	PUNCT
ftr-407	565	20	for	for	ADP
ftr-407	565	21	many	many	ADJ
ftr-407	565	22	purposes	purpose	NOUN
ftr-407	565	23	,	,	PUNCT
ftr-407	565	24	as	as	ADP
ftr-407	565	25	one	one	NUM
ftr-407	565	26	between	between	ADP
ftr-407	565	27	a	a	DET
ftr-407	565	28	partner	partner	NOUN
ftr-407	565	29	and	and	CCONJ
ftr-407	565	30	a	a	DET
ftr-407	565	31	partnership	partnership	NOUN
ftr-407	565	32	rather	rather	ADV
ftr-407	565	33	than	than	ADP
ftr-407	565	34	as	as	ADP
ftr-407	565	35	one	one	NUM
ftr-407	565	36	between	between	ADP
ftr-407	565	37	two	two	NUM
ftr-407	565	38	strangers	stranger	NOUN
ftr-407	565	39	.	.	PUNCT
ftr-407	566	1	as	as	SCONJ
ftr-407	566	2	noted	note	VERB
ftr-407	566	3	below	below	ADV
ftr-407	566	4	,	,	PUNCT
ftr-407	566	5	there	there	PRON
ftr-407	566	6	is	be	VERB
ftr-407	566	7	little	little	ADJ
ftr-407	566	8	substantive	substantive	ADJ
ftr-407	566	9	difference	difference	NOUN
ftr-407	566	10	between	between	ADP
ftr-407	566	11	allocating	allocate	VERB
ftr-407	566	12	a	a	DET
ftr-407	566	13	share	share	NOUN
ftr-407	566	14	of	of	ADP
ftr-407	566	15	partnership	partnership	NOUN
ftr-407	566	16	profits	profit	NOUN
ftr-407	566	17	to	to	ADP
ftr-407	566	18	a	a	DET
ftr-407	566	19	service	service	NOUN
ftr-407	566	20	partner	partner	NOUN
ftr-407	566	21	in	in	ADP
ftr-407	566	22	recognition	recognition	NOUN
ftr-407	566	23	of	of	ADP
ftr-407	566	24	the	the	DET
ftr-407	566	25	ongoing	ongoing	ADJ
ftr-407	566	26	services	service	NOUN
ftr-407	566	27	he	he	PRON
ftr-407	566	28	provides	provide	VERB
ftr-407	566	29	or	or	CCONJ
ftr-407	566	30	,	,	PUNCT
ftr-407	566	31	instead	instead	ADV
ftr-407	566	32	,	,	PUNCT
ftr-407	566	33	providing	provide	VERB
ftr-407	566	34	for	for	ADP
ftr-407	566	35	a	a	DET
ftr-407	566	36	fixed	fix	VERB
ftr-407	566	37	amount	amount	NOUN
ftr-407	566	38	to	to	PART
ftr-407	566	39	be	be	AUX
ftr-407	566	40	payable	payable	ADJ
ftr-407	566	41	to	to	ADP
ftr-407	566	42	that	that	DET
ftr-407	566	43	partner	partner	NOUN
ftr-407	566	44	.	.	PUNCT
ftr-407	567	1	in	in	ADP
ftr-407	567	2	both	both	DET
ftr-407	567	3	cases	case	NOUN
ftr-407	567	4	,	,	PUNCT
ftr-407	567	5	the	the	DET
ftr-407	567	6	distribution	distribution	NOUN
ftr-407	567	7	satisfies	satisfy	VERB
ftr-407	567	8	a	a	DET
ftr-407	567	9	kind	kind	NOUN
ftr-407	567	10	of	of	ADP
ftr-407	567	11	obligation	obligation	NOUN
ftr-407	567	12	,	,	PUNCT
ftr-407	567	13	i.e.	i.e.	X
ftr-407	567	14	,	,	PUNCT
ftr-407	567	15	the	the	DET
ftr-407	567	16	distributee	distributee	NOUN
ftr-407	567	17	is	be	AUX
ftr-407	567	18	owed	owe	VERB
ftr-407	567	19	either	either	CCONJ
ftr-407	567	20	a	a	DET
ftr-407	567	21	share	share	NOUN
ftr-407	567	22	of	of	ADP
ftr-407	567	23	the	the	DET
ftr-407	567	24	partnership	partnership	NOUN
ftr-407	567	25	’s	’s	PART
ftr-407	567	26	profits	profit	NOUN
ftr-407	567	27	or	or	CCONJ
ftr-407	567	28	a	a	DET
ftr-407	567	29	specified	specify	VERB
ftr-407	567	30	amount	amount	NOUN
ftr-407	567	31	.	.	PUNCT
ftr-407	568	1	if	if	SCONJ
ftr-407	568	2	the	the	DET
ftr-407	568	3	distribution	distribution	NOUN
ftr-407	568	4	is	be	AUX
ftr-407	568	5	made	make	VERB
ftr-407	568	6	in	in	ADP
ftr-407	568	7	kind	kind	NOUN
ftr-407	568	8	with	with	ADP
ftr-407	568	9	appreciated	appreciated	ADJ
ftr-407	568	10	property	property	NOUN
ftr-407	568	11	,	,	PUNCT
ftr-407	568	12	regardless	regardless	ADV
ftr-407	568	13	of	of	ADP
ftr-407	568	14	whether	whether	SCONJ
ftr-407	568	15	the	the	DET
ftr-407	568	16	distribution	distribution	NOUN
ftr-407	568	17	is	be	AUX
ftr-407	568	18	a	a	DET
ftr-407	568	19	guaranteed	guarantee	VERB
ftr-407	568	20	payment	payment	NOUN
ftr-407	568	21	or	or	CCONJ
ftr-407	568	22	a	a	DET
ftr-407	568	23	distribution	distribution	NOUN
ftr-407	568	24	of	of	ADP
ftr-407	568	25	partnership	partnership	NOUN
ftr-407	568	26	profits	profit	NOUN
ftr-407	568	27	,	,	PUNCT
ftr-407	568	28	the	the	DET
ftr-407	568	29	partnership	partnership	NOUN
ftr-407	568	30	is	be	AUX
ftr-407	568	31	satisfying	satisfy	VERB
ftr-407	568	32	an	an	DET
ftr-407	568	33	obligation	obligation	NOUN
ftr-407	568	34	with	with	ADP
ftr-407	568	35	appreciated	appreciated	ADJ
ftr-407	568	36	property	property	NOUN
ftr-407	568	37	.	.	PUNCT
ftr-407	569	1	yet	yet	ADV
ftr-407	569	2	,	,	PUNCT
ftr-407	569	3	under	under	ADP
ftr-407	569	4	section	section	NOUN
ftr-407	569	5	731(b	731(b	PROPN
ftr-407	569	6	)	)	PUNCT
ftr-407	569	7	,	,	PUNCT
ftr-407	569	8	a	a	DET
ftr-407	569	9	distribution	distribution	NOUN
ftr-407	569	10	of	of	ADP
ftr-407	569	11	property	property	NOUN
ftr-407	569	12	in	in	ADP
ftr-407	569	13	kind	kind	NOUN
ftr-407	569	14	to	to	ADP
ftr-407	569	15	a	a	DET
ftr-407	569	16	service	service	NOUN
ftr-407	569	17	partner	partner	NOUN
ftr-407	569	18	that	that	PRON
ftr-407	569	19	represents	represent	VERB
ftr-407	569	20	a	a	DET
ftr-407	569	21	distribution	distribution	NOUN
ftr-407	569	22	of	of	ADP
ftr-407	569	23	his	his	PRON
ftr-407	569	24	share	share	NOUN
ftr-407	569	25	of	of	ADP
ftr-407	569	26	partnership	partnership	NOUN
ftr-407	569	27	profits	profit	NOUN
ftr-407	569	28	does	do	AUX
ftr-407	569	29	not	not	PART
ftr-407	569	30	cause	cause	VERB
ftr-407	569	31	the	the	DET
ftr-407	569	32	partnership	partnership	NOUN
ftr-407	569	33	to	to	PART
ftr-407	569	34	recognize	recognize	VERB
ftr-407	569	35	gain	gain	NOUN
ftr-407	569	36	.	.	PUNCT
ftr-407	570	1	just	just	ADV
ftr-407	570	2	because	because	SCONJ
ftr-407	570	3	a	a	DET
ftr-407	570	4	service	service	NOUN
ftr-407	570	5	partner	partner	NOUN
ftr-407	570	6	is	be	AUX
ftr-407	570	7	provided	provide	VERB
ftr-407	570	8	a	a	DET
ftr-407	570	9	specified	specify	VERB
ftr-407	570	10	amount	amount	NOUN
ftr-407	570	11	,	,	PUNCT
ftr-407	570	12	instead	instead	ADV
ftr-407	570	13	of	of	ADP
ftr-407	570	14	a	a	DET
ftr-407	570	15	share	share	NOUN
ftr-407	570	16	of	of	ADP
ftr-407	570	17	income	income	NOUN
ftr-407	570	18	,	,	PUNCT
ftr-407	570	19	and	and	CCONJ
ftr-407	570	20	just	just	ADV
ftr-407	570	21	because	because	SCONJ
ftr-407	570	22	section	section	NOUN
ftr-407	570	23	707(c	707(c	PROPN
ftr-407	570	24	)	)	PUNCT
ftr-407	570	25	then	then	ADV
ftr-407	570	26	applies	apply	VERB
ftr-407	570	27	,	,	PUNCT
ftr-407	570	28	there	there	PRON
ftr-407	570	29	seems	seem	VERB
ftr-407	570	30	little	little	ADJ
ftr-407	570	31	reason	reason	NOUN
ftr-407	570	32	to	to	PART
ftr-407	570	33	deny	deny	VERB
ftr-407	570	34	the	the	DET
ftr-407	570	35	partnership	partnership	NOUN
ftr-407	570	36	the	the	DET
ftr-407	570	37	nonrecognition	nonrecognition	NOUN
ftr-407	570	38	of	of	ADP
ftr-407	570	39	gain	gain	NOUN
ftr-407	570	40	or	or	CCONJ
ftr-407	570	41	loss	loss	NOUN
ftr-407	570	42	that	that	PRON
ftr-407	570	43	applies	apply	VERB
ftr-407	570	44	to	to	ADP
ftr-407	570	45	a	a	DET
ftr-407	570	46	similar	similar	ADJ
ftr-407	570	47	in	in	ADP
ftr-407	570	48	kind	kind	ADJ
ftr-407	570	49	distribution	distribution	NOUN
ftr-407	570	50	of	of	ADP
ftr-407	570	51	profits	profit	NOUN
ftr-407	570	52	.	.	PUNCT
ftr-407	571	1	(	(	PUNCT
ftr-407	571	2	b	b	X
ftr-407	571	3	)	)	PUNCT
ftr-407	571	4	comparison	comparison	NOUN
ftr-407	571	5	of	of	ADP
ftr-407	571	6	guaranteed	guarantee	VERB
ftr-407	571	7	payments	payment	NOUN
ftr-407	571	8	to	to	ADP
ftr-407	571	9	ordinary	ordinary	ADJ
ftr-407	571	10	section	section	NOUN
ftr-407	571	11	731	731	NUM
ftr-407	571	12	distributions	distribution	NOUN
ftr-407	571	13	.	.	PUNCT
ftr-407	572	1	to	to	ADP
ftr-407	572	2	the	the	DET
ftr-407	572	3	extent	extent	NOUN
ftr-407	572	4	that	that	SCONJ
ftr-407	572	5	the	the	DET
ftr-407	572	6	property	property	NOUN
ftr-407	572	7	that	that	PRON
ftr-407	572	8	a	a	DET
ftr-407	572	9	distributee	distributee	NOUN
ftr-407	572	10	partner	partner	NOUN
ftr-407	572	11	received	receive	VERB
ftr-407	572	12	was	be	AUX
ftr-407	572	13	beneficially	beneficially	ADV
ftr-407	572	14	owned	own	VERB
ftr-407	572	15	by	by	ADP
ftr-407	572	16	the	the	DET
ftr-407	572	17	non	non	ADJ
ftr-407	572	18	-	-	ADJ
ftr-407	572	19	distributee	distributee	ADJ
ftr-407	572	20	partners	partner	NOUN
ftr-407	572	21	,	,	PUNCT
ftr-407	572	22	one	one	PRON
ftr-407	572	23	could	could	AUX
ftr-407	572	24	see	see	VERB
ftr-407	572	25	a	a	DET
ftr-407	572	26	justification	justification	NOUN
ftr-407	572	27	for	for	ADP
ftr-407	572	28	requiring	require	VERB
ftr-407	572	29	a	a	DET
ftr-407	572	30	recognition	recognition	NOUN
ftr-407	572	31	of	of	ADP
ftr-407	572	32	gain	gain	NOUN
ftr-407	572	33	.	.	PUNCT
ftr-407	573	1	but	but	CCONJ
ftr-407	573	2	the	the	DET
ftr-407	573	3	transfer	transfer	NOUN
ftr-407	573	4	of	of	ADP
ftr-407	573	5	property	property	NOUN
ftr-407	573	6	as	as	ADP
ftr-407	573	7	a	a	DET
ftr-407	573	8	guaranteed	guarantee	VERB
ftr-407	573	9	payment	payment	NOUN
ftr-407	573	10	is	be	AUX
ftr-407	573	11	much	much	ADV
ftr-407	573	12	the	the	DET
ftr-407	573	13	same	same	ADJ
ftr-407	573	14	in	in	ADP
ftr-407	573	15	this	this	DET
ftr-407	573	16	respect	respect	NOUN
ftr-407	573	17	as	as	ADP
ftr-407	573	18	an	an	DET
ftr-407	573	19	ordinary	ordinary	ADJ
ftr-407	573	20	section	section	NOUN
ftr-407	573	21	731	731	NUM
ftr-407	573	22	distribution	distribution	NOUN
ftr-407	573	23	of	of	ADP
ftr-407	573	24	partnership	partnership	NOUN
ftr-407	573	25	property	property	NOUN
ftr-407	573	26	.	.	PUNCT
ftr-407	574	1	when	when	SCONJ
ftr-407	574	2	a	a	DET
ftr-407	574	3	partnership	partnership	NOUN
ftr-407	574	4	makes	make	VERB
ftr-407	574	5	an	an	DET
ftr-407	574	6	ordinary60	ordinary60	NOUN
ftr-407	574	7	section	section	NOUN
ftr-407	574	8	731	731	NUM
ftr-407	574	9	distribution	distribution	NOUN
ftr-407	574	10	of	of	ADP
ftr-407	574	11	property	property	NOUN
ftr-407	574	12	in	in	ADP
ftr-407	574	13	kind	kind	NOUN
ftr-407	574	14	to	to	ADP
ftr-407	574	15	one	one	NUM
ftr-407	574	16	partner	partner	NOUN
ftr-407	574	17	,	,	PUNCT
ftr-407	574	18	the	the	DET
ftr-407	574	19	distributee	distributee	NOUN
ftr-407	574	20	acquires	acquire	VERB
ftr-407	574	21	the	the	DET
ftr-407	574	22	portion	portion	NOUN
ftr-407	574	23	of	of	ADP
ftr-407	574	24	that	that	DET
ftr-407	574	25	property	property	NOUN
ftr-407	574	26	that	that	PRON
ftr-407	574	27	represented	represent	VERB
ftr-407	574	28	the	the	DET
ftr-407	574	29	beneficial	beneficial	ADJ
ftr-407	574	30	interests	interest	NOUN
ftr-407	574	31	of	of	ADP
ftr-407	574	32	the	the	DET
ftr-407	574	33	non	non	ADJ
ftr-407	574	34	-	-	ADJ
ftr-407	574	35	distributee	distributee	ADJ
ftr-407	574	36	partners	partner	NOUN
ftr-407	574	37	.	.	PUNCT
ftr-407	575	1	yet	yet	ADV
ftr-407	575	2	,	,	PUNCT
ftr-407	575	3	except	except	SCONJ
ftr-407	575	4	for	for	ADP
ftr-407	575	5	the	the	DET
ftr-407	575	6	special	special	ADJ
ftr-407	575	7	circumstances	circumstance	NOUN
ftr-407	575	8	addressed	address	VERB
ftr-407	575	9	by	by	ADP
ftr-407	575	10	section	section	NOUN
ftr-407	575	11	751(b	751(b	PROPN
ftr-407	575	12	)	)	PUNCT
ftr-407	575	13	,	,	PUNCT
ftr-407	575	14	the	the	DET
ftr-407	575	15	partnership	partnership	NOUN
ftr-407	575	16	(	(	PUNCT
ftr-407	575	17	and	and	CCONJ
ftr-407	575	18	therefore	therefore	ADV
ftr-407	575	19	the	the	DET
ftr-407	575	20	non	non	ADJ
ftr-407	575	21	-	-	ADJ
ftr-407	575	22	distributee	distributee	ADJ
ftr-407	575	23	partners	partner	NOUN
ftr-407	575	24	)	)	PUNCT
ftr-407	575	25	2006	2006	NUM
ftr-407	575	26	]	]	PUNCT
ftr-407	575	27	is	be	AUX
ftr-407	575	28	the	the	DET
ftr-407	575	29	report	report	NOUN
ftr-407	575	30	of	of	ADP
ftr-407	575	31	lazarus	lazarus	PROPN
ftr-407	575	32	’s	’s	PART
ftr-407	575	33	death	death	NOUN
ftr-407	575	34	premature	premature	VERB
ftr-407	575	35	?	?	PUNCT
ftr-407	576	1	437	437	NUM
ftr-407	576	2	61	61	NUM
ftr-407	576	3	.	.	PUNCT
ftr-407	577	1	irc	irc	PROPN
ftr-407	577	2	§	§	PROPN
ftr-407	577	3	731(b	731(b	PROPN
ftr-407	577	4	)	)	PUNCT
ftr-407	577	5	.	.	PUNCT
ftr-407	578	1	62	62	NUM
ftr-407	578	2	.	.	PUNCT
ftr-407	579	1	see	see	VERB
ftr-407	579	2	the	the	DET
ftr-407	579	3	2004	2004	NUM
ftr-407	579	4	article	article	NOUN
ftr-407	579	5	,	,	PUNCT
ftr-407	579	6	supra	supra	PROPN
ftr-407	579	7	note	note	PROPN
ftr-407	579	8	1	1	NUM
ftr-407	579	9	,	,	PUNCT
ftr-407	579	10	at	at	ADP
ftr-407	579	11	408	408	NUM
ftr-407	579	12	-	-	SYM
ftr-407	579	13	410	410	NUM
ftr-407	579	14	(	(	PUNCT
ftr-407	579	15	discussing	discuss	VERB
ftr-407	579	16	the	the	DET
ftr-407	579	17	history	history	NOUN
ftr-407	579	18	of	of	ADP
ftr-407	579	19	irc	irc	PROPN
ftr-407	579	20	§	§	PROPN
ftr-407	579	21	707(c	707(c	PROPN
ftr-407	579	22	)	)	PUNCT
ftr-407	579	23	)	)	PUNCT
ftr-407	579	24	.	.	PUNCT
ftr-407	580	1	63	63	NUM
ftr-407	580	2	.	.	PUNCT
ftr-407	580	3	section	section	NOUN
ftr-407	580	4	707(c	707(c	PROPN
ftr-407	580	5	)	)	PUNCT
ftr-407	580	6	’s	’s	PART
ftr-407	580	7	treatment	treatment	NOUN
ftr-407	580	8	of	of	ADP
ftr-407	580	9	some	some	DET
ftr-407	580	10	guaranteed	guarantee	VERB
ftr-407	580	11	payments	payment	NOUN
ftr-407	580	12	as	as	SCONJ
ftr-407	580	13	capital	capital	NOUN
ftr-407	580	14	expenditures	expenditure	NOUN
ftr-407	580	15	reflects	reflect	VERB
ftr-407	580	16	the	the	DET
ftr-407	580	17	entity	entity	NOUN
ftr-407	580	18	approach	approach	NOUN
ftr-407	580	19	utilized	utilize	VERB
ftr-407	580	20	by	by	ADP
ftr-407	580	21	that	that	DET
ftr-407	580	22	section	section	NOUN
ftr-407	580	23	for	for	ADP
ftr-407	580	24	some	some	DET
ftr-407	580	25	purposes	purpose	NOUN
ftr-407	580	26	.	.	PUNCT
ftr-407	581	1	section	section	NOUN
ftr-407	581	2	707(c	707(c	PROPN
ftr-407	581	3	)	)	PUNCT
ftr-407	581	4	expressly	expressly	ADV
ftr-407	581	5	provides	provide	VERB
ftr-407	581	6	entity	entity	NOUN
ftr-407	581	7	treatment	treatment	NOUN
ftr-407	581	8	to	to	ADP
ftr-407	581	9	guaranteed	guarantee	VERB
ftr-407	581	10	payments	payment	NOUN
ftr-407	581	11	for	for	ADP
ftr-407	581	12	the	the	DET
ftr-407	581	13	application	application	NOUN
ftr-407	581	14	of	of	ADP
ftr-407	581	15	three	three	NUM
ftr-407	581	16	code	code	NOUN
ftr-407	581	17	sections	section	NOUN
ftr-407	581	18	,	,	PUNCT
ftr-407	581	19	of	of	ADP
ftr-407	581	20	which	which	PRON
ftr-407	581	21	,	,	PUNCT
ftr-407	581	22	the	the	DET
ftr-407	581	23	capital	capital	NOUN
ftr-407	581	24	expenditure	expenditure	NOUN
ftr-407	581	25	provision	provision	NOUN
ftr-407	581	26	is	be	AUX
ftr-407	581	27	one	one	NUM
ftr-407	581	28	.	.	PUNCT
ftr-407	582	1	in	in	ADP
ftr-407	582	2	the	the	DET
ftr-407	582	3	case	case	NOUN
ftr-407	582	4	of	of	ADP
ftr-407	582	5	a	a	DET
ftr-407	582	6	capital	capital	NOUN
ftr-407	582	7	expenditure	expenditure	NOUN
ftr-407	582	8	,	,	PUNCT
ftr-407	582	9	there	there	PRON
ftr-407	582	10	is	be	VERB
ftr-407	582	11	no	no	DET
ftr-407	582	12	immediate	immediate	ADJ
ftr-407	582	13	offsetting	offset	VERB
ftr-407	582	14	deduction	deduction	NOUN
ftr-407	582	15	to	to	ADP
ftr-407	582	16	the	the	DET
ftr-407	582	17	distributee	distributee	NOUN
ftr-407	582	18	’s	’s	PART
ftr-407	582	19	recognition	recognition	NOUN
ftr-407	582	20	of	of	ADP
ftr-407	582	21	income	income	NOUN
ftr-407	582	22	.	.	PUNCT
ftr-407	583	1	instead	instead	ADV
ftr-407	583	2	,	,	PUNCT
ftr-407	583	3	the	the	DET
ftr-407	583	4	deduction	deduction	NOUN
ftr-407	583	5	is	be	AUX
ftr-407	583	6	deferred	defer	VERB
ftr-407	583	7	.	.	PUNCT
ftr-407	584	1	if	if	SCONJ
ftr-407	584	2	the	the	DET
ftr-407	584	3	capital	capital	NOUN
ftr-407	584	4	expenditure	expenditure	NOUN
ftr-407	584	5	can	can	AUX
ftr-407	584	6	be	be	AUX
ftr-407	584	7	amortized	amortize	VERB
ftr-407	584	8	,	,	PUNCT
ftr-407	584	9	the	the	DET
ftr-407	584	10	deduction	deduction	NOUN
ftr-407	584	11	will	will	AUX
ftr-407	584	12	be	be	AUX
ftr-407	584	13	taken	take	VERB
ftr-407	584	14	ratably	ratably	ADV
ftr-407	584	15	over	over	ADP
ftr-407	584	16	a	a	DET
ftr-407	584	17	period	period	NOUN
ftr-407	584	18	of	of	ADP
ftr-407	584	19	years	year	NOUN
ftr-407	584	20	.	.	PUNCT
ftr-407	585	1	does	do	AUX
ftr-407	585	2	not	not	PART
ftr-407	585	3	recognize	recognize	VERB
ftr-407	585	4	gain	gain	NOUN
ftr-407	585	5	even	even	ADV
ftr-407	585	6	though	though	SCONJ
ftr-407	585	7	the	the	DET
ftr-407	585	8	property	property	NOUN
ftr-407	585	9	has	have	AUX
ftr-407	585	10	unrealized	unrealize	VERB
ftr-407	585	11	appreciation.61	appreciation.61	NOUN
ftr-407	585	12	the	the	DET
ftr-407	585	13	preclusion	preclusion	NOUN
ftr-407	585	14	of	of	ADP
ftr-407	585	15	gain	gain	NOUN
ftr-407	585	16	recognition	recognition	NOUN
ftr-407	585	17	for	for	ADP
ftr-407	585	18	operating	operating	NOUN
ftr-407	585	19	distributions	distribution	NOUN
ftr-407	585	20	is	be	AUX
ftr-407	585	21	one	one	NUM
ftr-407	585	22	element	element	NOUN
ftr-407	585	23	of	of	ADP
ftr-407	585	24	the	the	DET
ftr-407	585	25	congressional	congressional	ADJ
ftr-407	585	26	scheme	scheme	NOUN
ftr-407	585	27	to	to	PART
ftr-407	585	28	defer	defer	VERB
ftr-407	585	29	gain	gain	NOUN
ftr-407	585	30	recognition	recognition	NOUN
ftr-407	585	31	for	for	ADP
ftr-407	585	32	transactions	transaction	NOUN
ftr-407	585	33	between	between	ADP
ftr-407	585	34	partnerships	partnership	NOUN
ftr-407	585	35	and	and	CCONJ
ftr-407	585	36	partners	partner	NOUN
ftr-407	585	37	.	.	PUNCT
ftr-407	586	1	to	to	ADP
ftr-407	586	2	what	what	DET
ftr-407	586	3	extent	extent	NOUN
ftr-407	586	4	does	do	AUX
ftr-407	586	5	a	a	DET
ftr-407	586	6	guaranteed	guarantee	VERB
ftr-407	586	7	payment	payment	NOUN
ftr-407	586	8	differ	differ	VERB
ftr-407	586	9	in	in	ADP
ftr-407	586	10	its	its	PRON
ftr-407	586	11	nature	nature	NOUN
ftr-407	586	12	from	from	ADP
ftr-407	586	13	an	an	DET
ftr-407	586	14	ordinary	ordinary	ADJ
ftr-407	586	15	section	section	NOUN
ftr-407	586	16	731	731	NUM
ftr-407	586	17	distribution	distribution	NOUN
ftr-407	586	18	of	of	ADP
ftr-407	586	19	property	property	NOUN
ftr-407	586	20	to	to	ADP
ftr-407	586	21	a	a	DET
ftr-407	586	22	partner	partner	NOUN
ftr-407	586	23	?	?	PUNCT
ftr-407	587	1	the	the	DET
ftr-407	587	2	fact	fact	NOUN
ftr-407	587	3	that	that	SCONJ
ftr-407	587	4	a	a	DET
ftr-407	587	5	guaranteed	guarantee	VERB
ftr-407	587	6	payment	payment	NOUN
ftr-407	587	7	is	be	AUX
ftr-407	587	8	given	give	VERB
ftr-407	587	9	because	because	SCONJ
ftr-407	587	10	of	of	ADP
ftr-407	587	11	the	the	DET
ftr-407	587	12	receipt	receipt	NOUN
ftr-407	587	13	of	of	ADP
ftr-407	587	14	the	the	DET
ftr-407	587	15	partner	partner	NOUN
ftr-407	587	16	’s	’s	PART
ftr-407	587	17	services	service	NOUN
ftr-407	587	18	is	be	AUX
ftr-407	587	19	not	not	PART
ftr-407	587	20	a	a	DET
ftr-407	587	21	substantive	substantive	ADJ
ftr-407	587	22	difference	difference	NOUN
ftr-407	587	23	since	since	SCONJ
ftr-407	587	24	ordinary	ordinary	ADJ
ftr-407	587	25	section	section	NOUN
ftr-407	587	26	731	731	NUM
ftr-407	587	27	distributions	distribution	NOUN
ftr-407	587	28	of	of	ADP
ftr-407	587	29	partnership	partnership	NOUN
ftr-407	587	30	profits	profit	NOUN
ftr-407	587	31	can	can	AUX
ftr-407	587	32	be	be	AUX
ftr-407	587	33	made	make	VERB
ftr-407	587	34	to	to	PART
ftr-407	587	35	service	service	VERB
ftr-407	587	36	partners	partner	NOUN
ftr-407	587	37	because	because	SCONJ
ftr-407	587	38	of	of	ADP
ftr-407	587	39	the	the	DET
ftr-407	587	40	receipt	receipt	NOUN
ftr-407	587	41	of	of	ADP
ftr-407	587	42	their	their	PRON
ftr-407	587	43	services	service	NOUN
ftr-407	587	44	.	.	PUNCT
ftr-407	588	1	the	the	DET
ftr-407	588	2	difference	difference	NOUN
ftr-407	588	3	between	between	ADP
ftr-407	588	4	a	a	DET
ftr-407	588	5	guaranteed	guarantee	VERB
ftr-407	588	6	payment	payment	NOUN
ftr-407	588	7	and	and	CCONJ
ftr-407	588	8	an	an	DET
ftr-407	588	9	ordinary	ordinary	ADJ
ftr-407	588	10	section	section	NOUN
ftr-407	588	11	731	731	NUM
ftr-407	588	12	distribution	distribution	NOUN
ftr-407	588	13	of	of	ADP
ftr-407	588	14	profits	profit	NOUN
ftr-407	588	15	is	be	AUX
ftr-407	588	16	that	that	SCONJ
ftr-407	588	17	the	the	DET
ftr-407	588	18	right	right	NOUN
ftr-407	588	19	to	to	ADP
ftr-407	588	20	a	a	DET
ftr-407	588	21	guaranteed	guarantee	VERB
ftr-407	588	22	payment	payment	NOUN
ftr-407	588	23	does	do	AUX
ftr-407	588	24	not	not	PART
ftr-407	588	25	depend	depend	VERB
ftr-407	588	26	upon	upon	SCONJ
ftr-407	588	27	there	there	PRON
ftr-407	588	28	being	be	AUX
ftr-407	588	29	partnership	partnership	NOUN
ftr-407	588	30	income	income	NOUN
ftr-407	588	31	(	(	PUNCT
ftr-407	588	32	regardless	regardless	ADV
ftr-407	588	33	of	of	ADP
ftr-407	588	34	whether	whether	SCONJ
ftr-407	588	35	there	there	PRON
ftr-407	588	36	is	be	VERB
ftr-407	588	37	a	a	DET
ftr-407	588	38	genuine	genuine	ADJ
ftr-407	588	39	risk	risk	NOUN
ftr-407	588	40	that	that	SCONJ
ftr-407	588	41	it	it	PRON
ftr-407	588	42	will	will	AUX
ftr-407	588	43	be	be	AUX
ftr-407	588	44	paid	pay	VERB
ftr-407	588	45	)	)	PUNCT
ftr-407	588	46	.	.	PUNCT
ftr-407	589	1	putting	put	VERB
ftr-407	589	2	aside	aside	ADV
ftr-407	589	3	for	for	ADP
ftr-407	589	4	the	the	DET
ftr-407	589	5	moment	moment	NOUN
ftr-407	589	6	the	the	DET
ftr-407	589	7	other	other	ADJ
ftr-407	589	8	considerations	consideration	NOUN
ftr-407	589	9	that	that	PRON
ftr-407	589	10	cameron	cameron	PROPN
ftr-407	589	11	and	and	CCONJ
ftr-407	589	12	postlewaite	postlewaite	NOUN
ftr-407	589	13	have	have	AUX
ftr-407	589	14	raised	raise	VERB
ftr-407	589	15	,	,	PUNCT
ftr-407	589	16	which	which	PRON
ftr-407	589	17	are	be	AUX
ftr-407	589	18	discussed	discuss	VERB
ftr-407	589	19	below	below	ADV
ftr-407	589	20	,	,	PUNCT
ftr-407	589	21	it	it	PRON
ftr-407	589	22	seems	seem	VERB
ftr-407	589	23	likely	likely	ADJ
ftr-407	589	24	that	that	SCONJ
ftr-407	589	25	if	if	SCONJ
ftr-407	589	26	congress	congress	PROPN
ftr-407	589	27	were	be	AUX
ftr-407	589	28	presented	present	VERB
ftr-407	589	29	with	with	ADP
ftr-407	589	30	this	this	DET
ftr-407	589	31	issue	issue	NOUN
ftr-407	589	32	,	,	PUNCT
ftr-407	589	33	it	it	PRON
ftr-407	589	34	would	would	AUX
ftr-407	589	35	give	give	VERB
ftr-407	589	36	the	the	DET
ftr-407	589	37	same	same	ADJ
ftr-407	589	38	nonrecognition	nonrecognition	NOUN
ftr-407	589	39	treatment	treatment	NOUN
ftr-407	589	40	to	to	ADP
ftr-407	589	41	guaranteed	guarantee	VERB
ftr-407	589	42	payments	payment	NOUN
ftr-407	589	43	in	in	ADP
ftr-407	589	44	kind	kind	NOUN
ftr-407	589	45	that	that	PRON
ftr-407	589	46	it	it	PRON
ftr-407	589	47	chose	choose	VERB
ftr-407	589	48	for	for	ADP
ftr-407	589	49	ordinary	ordinary	ADJ
ftr-407	589	50	section	section	NOUN
ftr-407	589	51	731	731	NUM
ftr-407	589	52	distributions	distribution	NOUN
ftr-407	589	53	.	.	PUNCT
ftr-407	590	1	(	(	PUNCT
ftr-407	590	2	c	c	X
ftr-407	590	3	)	)	PUNCT
ftr-407	590	4	similar	similar	ADJ
ftr-407	590	5	consequences	consequence	NOUN
ftr-407	590	6	of	of	ADP
ftr-407	590	7	partnership	partnership	NOUN
ftr-407	590	8	’s	’s	PART
ftr-407	590	9	deduction	deduction	NOUN
ftr-407	590	10	and	and	CCONJ
ftr-407	590	11	allocation	allocation	NOUN
ftr-407	590	12	of	of	ADP
ftr-407	590	13	partnership	partnership	NOUN
ftr-407	590	14	income	income	NOUN
ftr-407	590	15	what	what	PRON
ftr-407	590	16	about	about	ADP
ftr-407	590	17	the	the	DET
ftr-407	590	18	fact	fact	NOUN
ftr-407	590	19	that	that	SCONJ
ftr-407	590	20	the	the	DET
ftr-407	590	21	distributee	distributee	NOUN
ftr-407	590	22	partner	partner	NOUN
ftr-407	590	23	of	of	ADP
ftr-407	590	24	a	a	DET
ftr-407	590	25	guaranteed	guarantee	VERB
ftr-407	590	26	payment	payment	NOUN
ftr-407	590	27	recognizes	recognize	VERB
ftr-407	590	28	ordinary	ordinary	ADJ
ftr-407	590	29	income	income	NOUN
ftr-407	590	30	for	for	ADP
ftr-407	590	31	receiving	receive	VERB
ftr-407	590	32	the	the	DET
ftr-407	590	33	property	property	NOUN
ftr-407	590	34	and	and	CCONJ
ftr-407	590	35	the	the	DET
ftr-407	590	36	partnership	partnership	NOUN
ftr-407	590	37	often	often	ADV
ftr-407	590	38	obtains	obtain	VERB
ftr-407	590	39	a	a	DET
ftr-407	590	40	deduction	deduction	NOUN
ftr-407	590	41	?	?	PUNCT
ftr-407	591	1	prior	prior	ADV
ftr-407	591	2	to	to	ADP
ftr-407	591	3	1954	1954	NUM
ftr-407	591	4	,	,	PUNCT
ftr-407	591	5	such	such	ADJ
ftr-407	591	6	transfers	transfer	NOUN
ftr-407	591	7	were	be	AUX
ftr-407	591	8	treated	treat	VERB
ftr-407	591	9	as	as	ADP
ftr-407	591	10	distributions	distribution	NOUN
ftr-407	591	11	of	of	ADP
ftr-407	591	12	partnership	partnership	NOUN
ftr-407	591	13	income	income	NOUN
ftr-407	591	14	to	to	ADP
ftr-407	591	15	the	the	DET
ftr-407	591	16	extent	extent	NOUN
ftr-407	591	17	that	that	SCONJ
ftr-407	591	18	the	the	DET
ftr-407	591	19	partnership	partnership	NOUN
ftr-407	591	20	had	have	VERB
ftr-407	591	21	income	income	NOUN
ftr-407	591	22	.	.	PUNCT
ftr-407	592	1	the62	the62	NOUN
ftr-407	592	2	consequence	consequence	NOUN
ftr-407	592	3	of	of	ADP
ftr-407	592	4	that	that	DET
ftr-407	592	5	treatment	treatment	NOUN
ftr-407	592	6	,	,	PUNCT
ftr-407	592	7	at	at	ADP
ftr-407	592	8	least	least	ADJ
ftr-407	592	9	to	to	ADP
ftr-407	592	10	the	the	DET
ftr-407	592	11	extent	extent	NOUN
ftr-407	592	12	that	that	SCONJ
ftr-407	592	13	the	the	DET
ftr-407	592	14	partnership	partnership	NOUN
ftr-407	592	15	had	have	VERB
ftr-407	592	16	income	income	NOUN
ftr-407	592	17	,	,	PUNCT
ftr-407	592	18	was	be	AUX
ftr-407	592	19	to	to	PART
ftr-407	592	20	shift	shift	VERB
ftr-407	592	21	the	the	DET
ftr-407	592	22	recognition	recognition	NOUN
ftr-407	592	23	of	of	ADP
ftr-407	592	24	the	the	DET
ftr-407	592	25	non	non	ADJ
ftr-407	592	26	-	-	ADJ
ftr-407	592	27	distributee	distributee	ADJ
ftr-407	592	28	partners	partner	NOUN
ftr-407	592	29	’	'	PUNCT
ftr-407	592	30	portion	portion	NOUN
ftr-407	592	31	of	of	ADP
ftr-407	592	32	that	that	DET
ftr-407	592	33	income	income	NOUN
ftr-407	592	34	from	from	ADP
ftr-407	592	35	them	they	PRON
ftr-407	592	36	to	to	ADP
ftr-407	592	37	the	the	DET
ftr-407	592	38	distributee	distributee	NOUN
ftr-407	592	39	partner	partner	NOUN
ftr-407	592	40	.	.	PUNCT
ftr-407	593	1	in	in	ADP
ftr-407	593	2	effect	effect	NOUN
ftr-407	593	3	,	,	PUNCT
ftr-407	593	4	an	an	DET
ftr-407	593	5	amount	amount	NOUN
ftr-407	593	6	of	of	ADP
ftr-407	593	7	the	the	DET
ftr-407	593	8	partnership	partnership	NOUN
ftr-407	593	9	’s	’s	PART
ftr-407	593	10	income	income	NOUN
ftr-407	593	11	that	that	PRON
ftr-407	593	12	otherwise	otherwise	ADV
ftr-407	593	13	would	would	AUX
ftr-407	593	14	have	have	AUX
ftr-407	593	15	been	be	AUX
ftr-407	593	16	allocated	allocate	VERB
ftr-407	593	17	to	to	ADP
ftr-407	593	18	the	the	DET
ftr-407	593	19	nondistributee	nondistributee	NOUN
ftr-407	593	20	partners	partner	NOUN
ftr-407	593	21	was	be	AUX
ftr-407	593	22	instead	instead	ADV
ftr-407	593	23	allocated	allocate	VERB
ftr-407	593	24	to	to	ADP
ftr-407	593	25	the	the	DET
ftr-407	593	26	distributee	distributee	NOUN
ftr-407	593	27	partner	partner	NOUN
ftr-407	593	28	.	.	PUNCT
ftr-407	594	1	because	because	SCONJ
ftr-407	594	2	of	of	ADP
ftr-407	594	3	the	the	DET
ftr-407	594	4	complexity	complexity	NOUN
ftr-407	594	5	that	that	PRON
ftr-407	594	6	arose	arise	VERB
ftr-407	594	7	when	when	SCONJ
ftr-407	594	8	the	the	DET
ftr-407	594	9	partnership	partnership	NOUN
ftr-407	594	10	did	do	AUX
ftr-407	594	11	not	not	PART
ftr-407	594	12	have	have	VERB
ftr-407	594	13	income	income	NOUN
ftr-407	594	14	,	,	PUNCT
ftr-407	594	15	congress	congress	PROPN
ftr-407	594	16	chose	choose	VERB
ftr-407	594	17	,	,	PUNCT
ftr-407	594	18	in	in	ADP
ftr-407	594	19	section	section	NOUN
ftr-407	594	20	707(c	707(c	PROPN
ftr-407	594	21	)	)	PUNCT
ftr-407	594	22	,	,	PUNCT
ftr-407	594	23	to	to	PART
ftr-407	594	24	treat	treat	VERB
ftr-407	594	25	the	the	DET
ftr-407	594	26	distributee	distributee	NOUN
ftr-407	594	27	partner	partner	NOUN
ftr-407	594	28	as	as	ADP
ftr-407	594	29	receiving	receive	VERB
ftr-407	594	30	ordinary	ordinary	ADJ
ftr-407	594	31	income	income	NOUN
ftr-407	594	32	and	and	CCONJ
ftr-407	594	33	allowing	allow	VERB
ftr-407	594	34	the	the	DET
ftr-407	594	35	partnership	partnership	NOUN
ftr-407	594	36	an	an	DET
ftr-407	594	37	offsetting	offset	VERB
ftr-407	594	38	deduction	deduction	NOUN
ftr-407	594	39	(	(	PUNCT
ftr-407	594	40	unless	unless	SCONJ
ftr-407	594	41	it	it	PRON
ftr-407	594	42	was	be	AUX
ftr-407	594	43	a	a	DET
ftr-407	594	44	capital	capital	NOUN
ftr-407	594	45	expenditure	expenditure	NOUN
ftr-407	594	46	)	)	PUNCT
ftr-407	594	47	.	.	PUNCT
ftr-407	595	1	if	if	SCONJ
ftr-407	595	2	the	the	DET
ftr-407	595	3	partnership	partnership	NOUN
ftr-407	595	4	did	do	AUX
ftr-407	595	5	not	not	PART
ftr-407	595	6	have	have	VERB
ftr-407	595	7	sufficient	sufficient	ADJ
ftr-407	595	8	income	income	NOUN
ftr-407	595	9	to	to	PART
ftr-407	595	10	make63	make63	VERB
ftr-407	595	11	438	438	NUM
ftr-407	595	12	florida	florida	PROPN
ftr-407	595	13	tax	tax	NOUN
ftr-407	595	14	review	review	NOUN
ftr-407	595	15	vol.7:6	vol.7:6	NOUN
ftr-407	596	1	if	if	SCONJ
ftr-407	596	2	it	it	PRON
ftr-407	596	3	can	can	AUX
ftr-407	596	4	not	not	PART
ftr-407	596	5	be	be	AUX
ftr-407	596	6	amortized	amortize	VERB
ftr-407	596	7	,	,	PUNCT
ftr-407	596	8	the	the	DET
ftr-407	596	9	basis	basis	NOUN
ftr-407	596	10	created	create	VERB
ftr-407	596	11	by	by	ADP
ftr-407	596	12	the	the	DET
ftr-407	596	13	expenditure	expenditure	NOUN
ftr-407	596	14	is	be	AUX
ftr-407	596	15	taken	take	VERB
ftr-407	596	16	into	into	ADP
ftr-407	596	17	account	account	NOUN
ftr-407	596	18	when	when	SCONJ
ftr-407	596	19	the	the	DET
ftr-407	596	20	asset	asset	NOUN
ftr-407	596	21	is	be	AUX
ftr-407	596	22	disposed	dispose	VERB
ftr-407	596	23	of	of	ADP
ftr-407	596	24	.	.	PUNCT
ftr-407	597	1	irc	irc	PROPN
ftr-407	597	2	§	§	PROPN
ftr-407	597	3	1001(a	1001(a	NOUN
ftr-407	597	4	)	)	PUNCT
ftr-407	597	5	.	.	PUNCT
ftr-407	598	1	64	64	NUM
ftr-407	598	2	.	.	PUNCT
ftr-407	599	1	irc	irc	PROPN
ftr-407	599	2	§	§	PROPN
ftr-407	599	3	702	702	NUM
ftr-407	599	4	.	.	PUNCT
ftr-407	600	1	the	the	DET
ftr-407	600	2	guaranteed	guarantee	VERB
ftr-407	600	3	payment	payment	NOUN
ftr-407	600	4	and	and	CCONJ
ftr-407	600	5	made	make	VERB
ftr-407	600	6	it	it	PRON
ftr-407	600	7	anyway	anyway	ADV
ftr-407	600	8	,	,	PUNCT
ftr-407	600	9	the	the	DET
ftr-407	600	10	payment	payment	NOUN
ftr-407	600	11	is	be	AUX
ftr-407	600	12	more	more	ADV
ftr-407	600	13	like	like	ADP
ftr-407	600	14	compensation	compensation	NOUN
ftr-407	600	15	to	to	ADP
ftr-407	600	16	the	the	DET
ftr-407	600	17	service	service	NOUN
ftr-407	600	18	partner	partner	NOUN
ftr-407	600	19	than	than	ADP
ftr-407	600	20	a	a	DET
ftr-407	600	21	return	return	NOUN
ftr-407	600	22	of	of	ADP
ftr-407	600	23	his	his	PRON
ftr-407	600	24	capital	capital	NOUN
ftr-407	600	25	,	,	PUNCT
ftr-407	600	26	and	and	CCONJ
ftr-407	600	27	section	section	NOUN
ftr-407	600	28	707(c	707(c	PROPN
ftr-407	600	29	)	)	PUNCT
ftr-407	600	30	adopted	adopt	VERB
ftr-407	600	31	an	an	DET
ftr-407	600	32	entity	entity	NOUN
ftr-407	600	33	approach	approach	NOUN
ftr-407	600	34	to	to	PART
ftr-407	600	35	accommodate	accommodate	VERB
ftr-407	600	36	that	that	DET
ftr-407	600	37	situation	situation	NOUN
ftr-407	600	38	.	.	PUNCT
ftr-407	601	1	the	the	DET
ftr-407	601	2	entity	entity	NOUN
ftr-407	601	3	approach	approach	NOUN
ftr-407	601	4	that	that	PRON
ftr-407	601	5	section	section	NOUN
ftr-407	601	6	707(c	707(c	PROPN
ftr-407	601	7	)	)	PUNCT
ftr-407	601	8	applies	apply	VERB
ftr-407	601	9	for	for	ADP
ftr-407	601	10	purposes	purpose	NOUN
ftr-407	601	11	of	of	ADP
ftr-407	601	12	causing	cause	VERB
ftr-407	601	13	the	the	DET
ftr-407	601	14	distributee	distributee	NOUN
ftr-407	601	15	to	to	PART
ftr-407	601	16	recognize	recognize	VERB
ftr-407	601	17	ordinary	ordinary	ADJ
ftr-407	601	18	income	income	NOUN
ftr-407	601	19	and	and	CCONJ
ftr-407	601	20	usually	usually	ADV
ftr-407	601	21	allowing	allow	VERB
ftr-407	601	22	the	the	DET
ftr-407	601	23	partnership	partnership	NOUN
ftr-407	601	24	to	to	PART
ftr-407	601	25	deduct	deduct	VERB
ftr-407	601	26	the	the	DET
ftr-407	601	27	amount	amount	NOUN
ftr-407	601	28	is	be	AUX
ftr-407	601	29	blended	blend	VERB
ftr-407	601	30	with	with	ADP
ftr-407	601	31	conduit	conduit	NOUN
ftr-407	601	32	treatment	treatment	NOUN
ftr-407	601	33	because	because	SCONJ
ftr-407	601	34	the	the	DET
ftr-407	601	35	partnership	partnership	NOUN
ftr-407	601	36	’s	’s	PART
ftr-407	601	37	deduction	deduction	NOUN
ftr-407	601	38	passes	pass	VERB
ftr-407	601	39	through	through	ADP
ftr-407	601	40	to	to	ADP
ftr-407	601	41	the	the	DET
ftr-407	601	42	partners	partner	NOUN
ftr-407	601	43	.	.	PUNCT
ftr-407	602	1	the	the	DET
ftr-407	602	2	economic	economic	ADJ
ftr-407	602	3	effect64	effect64	NOUN
ftr-407	602	4	of	of	ADP
ftr-407	602	5	the	the	DET
ftr-407	602	6	section	section	NOUN
ftr-407	602	7	707(c	707(c	PROPN
ftr-407	602	8	)	)	PUNCT
ftr-407	602	9	provision	provision	NOUN
ftr-407	602	10	,	,	PUNCT
ftr-407	602	11	when	when	SCONJ
ftr-407	602	12	the	the	DET
ftr-407	602	13	partnership	partnership	NOUN
ftr-407	602	14	has	have	VERB
ftr-407	602	15	sufficient	sufficient	ADJ
ftr-407	602	16	ordinary	ordinary	ADJ
ftr-407	602	17	income	income	NOUN
ftr-407	602	18	and	and	CCONJ
ftr-407	602	19	the	the	DET
ftr-407	602	20	payment	payment	NOUN
ftr-407	602	21	is	be	AUX
ftr-407	602	22	deductible	deductible	ADJ
ftr-407	602	23	,	,	PUNCT
ftr-407	602	24	is	be	AUX
ftr-407	602	25	to	to	PART
ftr-407	602	26	shift	shift	VERB
ftr-407	602	27	the	the	DET
ftr-407	602	28	portion	portion	NOUN
ftr-407	602	29	of	of	ADP
ftr-407	602	30	the	the	DET
ftr-407	602	31	partnership	partnership	NOUN
ftr-407	602	32	’s	’s	PART
ftr-407	602	33	ordinary	ordinary	ADJ
ftr-407	602	34	income	income	NOUN
ftr-407	602	35	that	that	PRON
ftr-407	602	36	would	would	AUX
ftr-407	602	37	have	have	AUX
ftr-407	602	38	been	be	AUX
ftr-407	602	39	taxed	tax	VERB
ftr-407	602	40	to	to	ADP
ftr-407	602	41	the	the	DET
ftr-407	602	42	non	non	ADJ
ftr-407	602	43	-	-	ADJ
ftr-407	602	44	distributee	distributee	ADJ
ftr-407	602	45	partners	partner	NOUN
ftr-407	602	46	from	from	ADP
ftr-407	602	47	them	they	PRON
ftr-407	602	48	to	to	ADP
ftr-407	602	49	the	the	DET
ftr-407	602	50	distributee	distributee	NOUN
ftr-407	602	51	partner	partner	NOUN
ftr-407	602	52	.	.	PUNCT
ftr-407	603	1	the	the	DET
ftr-407	603	2	effect	effect	NOUN
ftr-407	603	3	is	be	AUX
ftr-407	603	4	the	the	DET
ftr-407	603	5	same	same	ADJ
ftr-407	603	6	as	as	SCONJ
ftr-407	603	7	can	can	AUX
ftr-407	603	8	be	be	AUX
ftr-407	603	9	accomplished	accomplish	VERB
ftr-407	603	10	by	by	ADP
ftr-407	603	11	allocating	allocate	VERB
ftr-407	603	12	to	to	ADP
ftr-407	603	13	the	the	DET
ftr-407	603	14	distributee	distributee	NOUN
ftr-407	603	15	partner	partner	NOUN
ftr-407	603	16	some	some	PRON
ftr-407	603	17	of	of	ADP
ftr-407	603	18	the	the	DET
ftr-407	603	19	partnership	partnership	NOUN
ftr-407	603	20	’s	’s	PART
ftr-407	603	21	ordinary	ordinary	ADJ
ftr-407	603	22	income	income	NOUN
ftr-407	603	23	that	that	PRON
ftr-407	603	24	otherwise	otherwise	ADV
ftr-407	603	25	would	would	AUX
ftr-407	603	26	have	have	AUX
ftr-407	603	27	been	be	AUX
ftr-407	603	28	allocated	allocate	VERB
ftr-407	603	29	to	to	ADP
ftr-407	603	30	the	the	DET
ftr-407	603	31	non	non	ADJ
ftr-407	603	32	-	-	ADJ
ftr-407	603	33	distributee	distributee	ADJ
ftr-407	603	34	partners	partner	NOUN
ftr-407	603	35	.	.	PUNCT
ftr-407	604	1	the	the	DET
ftr-407	604	2	identity	identity	NOUN
ftr-407	604	3	of	of	ADP
ftr-407	604	4	consequences	consequence	NOUN
ftr-407	604	5	of	of	ADP
ftr-407	604	6	those	those	DET
ftr-407	604	7	circumstances	circumstance	NOUN
ftr-407	604	8	suggest	suggest	VERB
ftr-407	604	9	that	that	SCONJ
ftr-407	604	10	if	if	SCONJ
ftr-407	604	11	property	property	NOUN
ftr-407	604	12	in	in	ADP
ftr-407	604	13	kind	kind	NOUN
ftr-407	604	14	is	be	AUX
ftr-407	604	15	used	use	VERB
ftr-407	604	16	by	by	ADP
ftr-407	604	17	the	the	DET
ftr-407	604	18	partnership	partnership	NOUN
ftr-407	604	19	to	to	PART
ftr-407	604	20	make	make	VERB
ftr-407	604	21	either	either	CCONJ
ftr-407	604	22	a	a	DET
ftr-407	604	23	distribution	distribution	NOUN
ftr-407	604	24	of	of	ADP
ftr-407	604	25	profits	profit	NOUN
ftr-407	604	26	(	(	PUNCT
ftr-407	604	27	that	that	PRON
ftr-407	604	28	is	is	ADV
ftr-407	604	29	,	,	PUNCT
ftr-407	604	30	a	a	DET
ftr-407	604	31	distribution	distribution	NOUN
ftr-407	604	32	made	make	VERB
ftr-407	604	33	in	in	ADP
ftr-407	604	34	accordance	accordance	NOUN
ftr-407	604	35	with	with	ADP
ftr-407	604	36	the	the	DET
ftr-407	604	37	partnership	partnership	NOUN
ftr-407	604	38	agreement	agreement	NOUN
ftr-407	604	39	’s	’s	PART
ftr-407	604	40	allocation	allocation	NOUN
ftr-407	604	41	of	of	ADP
ftr-407	604	42	an	an	DET
ftr-407	604	43	amount	amount	NOUN
ftr-407	604	44	of	of	ADP
ftr-407	604	45	ordinary	ordinary	ADJ
ftr-407	604	46	income	income	NOUN
ftr-407	604	47	to	to	ADP
ftr-407	604	48	that	that	DET
ftr-407	604	49	partner	partner	NOUN
ftr-407	604	50	)	)	PUNCT
ftr-407	604	51	or	or	CCONJ
ftr-407	604	52	a	a	DET
ftr-407	604	53	guaranteed	guarantee	VERB
ftr-407	604	54	payment	payment	NOUN
ftr-407	604	55	,	,	PUNCT
ftr-407	604	56	the	the	DET
ftr-407	604	57	rules	rule	NOUN
ftr-407	604	58	for	for	ADP
ftr-407	604	59	recognition	recognition	NOUN
ftr-407	604	60	or	or	CCONJ
ftr-407	604	61	nonrecognition	nonrecognition	NOUN
ftr-407	604	62	of	of	ADP
ftr-407	604	63	gain	gain	NOUN
ftr-407	604	64	or	or	CCONJ
ftr-407	604	65	loss	loss	NOUN
ftr-407	604	66	for	for	ADP
ftr-407	604	67	the	the	DET
ftr-407	604	68	distributed	distribute	VERB
ftr-407	604	69	property	property	NOUN
ftr-407	604	70	should	should	AUX
ftr-407	604	71	be	be	AUX
ftr-407	604	72	the	the	DET
ftr-407	604	73	same	same	ADJ
ftr-407	604	74	for	for	ADP
ftr-407	604	75	either	either	DET
ftr-407	604	76	transaction	transaction	NOUN
ftr-407	604	77	.	.	PUNCT
ftr-407	605	1	to	to	PART
ftr-407	605	2	illustrate	illustrate	VERB
ftr-407	605	3	how	how	SCONJ
ftr-407	605	4	the	the	DET
ftr-407	605	5	section	section	NOUN
ftr-407	605	6	707(c	707(c	NOUN
ftr-407	605	7	)	)	PUNCT
ftr-407	605	8	scheme	scheme	NOUN
ftr-407	605	9	operates	operate	NOUN
ftr-407	605	10	in	in	ADP
ftr-407	605	11	the	the	DET
ftr-407	605	12	situation	situation	NOUN
ftr-407	605	13	when	when	SCONJ
ftr-407	605	14	there	there	PRON
ftr-407	605	15	is	be	VERB
ftr-407	605	16	ample	ample	ADJ
ftr-407	605	17	ordinary	ordinary	ADJ
ftr-407	605	18	income	income	NOUN
ftr-407	605	19	and	and	CCONJ
ftr-407	605	20	the	the	DET
ftr-407	605	21	guaranteed	guarantee	VERB
ftr-407	605	22	payment	payment	NOUN
ftr-407	605	23	is	be	AUX
ftr-407	605	24	deductible	deductible	ADJ
ftr-407	605	25	,	,	PUNCT
ftr-407	605	26	consider	consider	VERB
ftr-407	605	27	the	the	DET
ftr-407	605	28	following	follow	VERB
ftr-407	605	29	example	example	NOUN
ftr-407	605	30	.	.	PUNCT
ftr-407	606	1	example	example	NOUN
ftr-407	606	2	–	–	PUNCT
ftr-407	606	3	a	a	DET
ftr-407	606	4	,	,	PUNCT
ftr-407	606	5	b	b	NOUN
ftr-407	606	6	and	and	CCONJ
ftr-407	606	7	c	c	PROPN
ftr-407	606	8	are	be	AUX
ftr-407	606	9	equal	equal	ADJ
ftr-407	606	10	partners	partner	NOUN
ftr-407	606	11	of	of	ADP
ftr-407	606	12	the	the	DET
ftr-407	606	13	p	p	PROPN
ftr-407	606	14	partnership	partnership	NOUN
ftr-407	606	15	.	.	PUNCT
ftr-407	607	1	in	in	ADP
ftr-407	607	2	year	year	NOUN
ftr-407	607	3	one	one	NUM
ftr-407	607	4	,	,	PUNCT
ftr-407	607	5	before	before	ADP
ftr-407	607	6	taking	take	VERB
ftr-407	607	7	any	any	DET
ftr-407	607	8	guaranteed	guarantee	VERB
ftr-407	607	9	payment	payment	NOUN
ftr-407	607	10	into	into	ADP
ftr-407	607	11	account	account	NOUN
ftr-407	607	12	,	,	PUNCT
ftr-407	607	13	p	p	PROPN
ftr-407	607	14	had	have	VERB
ftr-407	607	15	taxable	taxable	ADJ
ftr-407	607	16	income	income	NOUN
ftr-407	607	17	of	of	ADP
ftr-407	607	18	$	$	SYM
ftr-407	607	19	90,000	90,000	NUM
ftr-407	607	20	,	,	PUNCT
ftr-407	607	21	all	all	PRON
ftr-407	607	22	of	of	ADP
ftr-407	607	23	which	which	PRON
ftr-407	607	24	is	be	AUX
ftr-407	607	25	ordinary	ordinary	ADJ
ftr-407	607	26	income	income	NOUN
ftr-407	607	27	.	.	PUNCT
ftr-407	608	1	if	if	SCONJ
ftr-407	608	2	no	no	DET
ftr-407	608	3	guaranteed	guarantee	VERB
ftr-407	608	4	payments	payment	NOUN
ftr-407	608	5	were	be	AUX
ftr-407	608	6	payable	payable	ADJ
ftr-407	608	7	,	,	PUNCT
ftr-407	608	8	each	each	PRON
ftr-407	608	9	of	of	ADP
ftr-407	608	10	the	the	DET
ftr-407	608	11	three	three	NUM
ftr-407	608	12	partners	partner	NOUN
ftr-407	608	13	would	would	AUX
ftr-407	608	14	report	report	VERB
ftr-407	608	15	$	$	SYM
ftr-407	608	16	30,000	30,000	NUM
ftr-407	608	17	of	of	ADP
ftr-407	608	18	ordinary	ordinary	ADJ
ftr-407	608	19	income	income	NOUN
ftr-407	608	20	from	from	ADP
ftr-407	608	21	p.	p.	NOUN
ftr-407	608	22	but	but	CCONJ
ftr-407	608	23	,	,	PUNCT
ftr-407	608	24	p	p	NOUN
ftr-407	608	25	is	be	AUX
ftr-407	608	26	required	require	VERB
ftr-407	608	27	to	to	PART
ftr-407	608	28	pay	pay	VERB
ftr-407	608	29	a	a	DET
ftr-407	608	30	$	$	SYM
ftr-407	608	31	30,000	30,000	NUM
ftr-407	608	32	as	as	ADP
ftr-407	608	33	a	a	DET
ftr-407	608	34	guaranteed	guarantee	VERB
ftr-407	608	35	payment	payment	NOUN
ftr-407	608	36	under	under	ADP
ftr-407	608	37	section	section	NOUN
ftr-407	608	38	707(c	707(c	PROPN
ftr-407	608	39	)	)	PUNCT
ftr-407	608	40	,	,	PUNCT
ftr-407	608	41	and	and	CCONJ
ftr-407	608	42	p	p	NOUN
ftr-407	608	43	made	make	VERB
ftr-407	608	44	that	that	DET
ftr-407	608	45	payment	payment	NOUN
ftr-407	608	46	.	.	PUNCT
ftr-407	609	1	the	the	DET
ftr-407	609	2	payment	payment	NOUN
ftr-407	609	3	is	be	AUX
ftr-407	609	4	deductible	deductible	ADJ
ftr-407	609	5	.	.	PUNCT
ftr-407	610	1	after	after	ADP
ftr-407	610	2	taking	take	VERB
ftr-407	610	3	a	a	DET
ftr-407	610	4	deduction	deduction	NOUN
ftr-407	610	5	for	for	ADP
ftr-407	610	6	that	that	DET
ftr-407	610	7	payment	payment	NOUN
ftr-407	610	8	,	,	PUNCT
ftr-407	610	9	p	p	PROPN
ftr-407	610	10	had	have	VERB
ftr-407	610	11	taxable	taxable	ADJ
ftr-407	610	12	income	income	NOUN
ftr-407	610	13	of	of	ADP
ftr-407	610	14	$	$	SYM
ftr-407	610	15	60,000	60,000	NUM
ftr-407	610	16	.	.	PUNCT
ftr-407	611	1	each	each	PRON
ftr-407	611	2	of	of	ADP
ftr-407	611	3	the	the	DET
ftr-407	611	4	partners	partner	NOUN
ftr-407	611	5	reports	report	VERB
ftr-407	611	6	$	$	SYM
ftr-407	611	7	20,000	20,000	NUM
ftr-407	611	8	of	of	ADP
ftr-407	611	9	ordinary	ordinary	ADJ
ftr-407	611	10	income	income	NOUN
ftr-407	611	11	from	from	ADP
ftr-407	611	12	p.	p.	NOUN
ftr-407	611	13	in	in	ADP
ftr-407	611	14	addition	addition	NOUN
ftr-407	611	15	,	,	PUNCT
ftr-407	611	16	a	a	PRON
ftr-407	611	17	has	have	VERB
ftr-407	611	18	$	$	SYM
ftr-407	611	19	30,000	30,000	NUM
ftr-407	611	20	of	of	ADP
ftr-407	611	21	income	income	NOUN
ftr-407	611	22	as	as	ADP
ftr-407	611	23	a	a	DET
ftr-407	611	24	guaranteed	guarantee	VERB
ftr-407	611	25	payment	payment	NOUN
ftr-407	611	26	,	,	PUNCT
ftr-407	611	27	and	and	CCONJ
ftr-407	611	28	so	so	ADV
ftr-407	611	29	a	a	PRON
ftr-407	611	30	has	have	VERB
ftr-407	611	31	a	a	DET
ftr-407	611	32	total	total	NOUN
ftr-407	611	33	of	of	ADP
ftr-407	611	34	$	$	SYM
ftr-407	611	35	50,000	50,000	NUM
ftr-407	611	36	income	income	NOUN
ftr-407	611	37	from	from	ADP
ftr-407	611	38	p	p	NOUN
ftr-407	611	39	–	–	PUNCT
ftr-407	611	40	$	$	SYM
ftr-407	611	41	20,000	20,000	NUM
ftr-407	611	42	as	as	ADP
ftr-407	611	43	his	his	PRON
ftr-407	611	44	distributable	distributable	ADJ
ftr-407	611	45	share	share	NOUN
ftr-407	611	46	of	of	ADP
ftr-407	611	47	the	the	DET
ftr-407	611	48	partnership	partnership	NOUN
ftr-407	612	1	=	=	NOUN
ftr-407	612	2	s	s	PART
ftr-407	612	3	taxable	taxable	ADJ
ftr-407	612	4	income	income	NOUN
ftr-407	612	5	and	and	CCONJ
ftr-407	612	6	$	$	SYM
ftr-407	612	7	30,000	30,000	NUM
ftr-407	612	8	as	as	ADP
ftr-407	612	9	a	a	DET
ftr-407	612	10	guaranteed	guarantee	VERB
ftr-407	612	11	payment	payment	NOUN
ftr-407	612	12	.	.	PUNCT
ftr-407	613	1	of	of	ADP
ftr-407	613	2	the	the	DET
ftr-407	613	3	$	$	SYM
ftr-407	613	4	30,000	30,000	NUM
ftr-407	613	5	guaranteed	guarantee	VERB
ftr-407	613	6	payment	payment	NOUN
ftr-407	613	7	income	income	NOUN
ftr-407	613	8	that	that	PRON
ftr-407	613	9	a	a	DET
ftr-407	613	10	recognized	recognize	VERB
ftr-407	613	11	,	,	PUNCT
ftr-407	613	12	$	$	SYM
ftr-407	613	13	10,000	10,000	NUM
ftr-407	613	14	would	would	AUX
ftr-407	613	15	have	have	AUX
ftr-407	613	16	been	be	AUX
ftr-407	613	17	taxed	tax	VERB
ftr-407	613	18	to	to	ADP
ftr-407	613	19	him	he	PRON
ftr-407	613	20	in	in	ADP
ftr-407	613	21	any	any	DET
ftr-407	613	22	event	event	NOUN
ftr-407	613	23	if	if	SCONJ
ftr-407	613	24	no	no	DET
ftr-407	613	25	partnership	partnership	NOUN
ftr-407	613	26	distribution	distribution	NOUN
ftr-407	613	27	had	have	AUX
ftr-407	613	28	been	be	AUX
ftr-407	613	29	made	make	VERB
ftr-407	613	30	.	.	PUNCT
ftr-407	614	1	the	the	DET
ftr-407	614	2	remaining	remain	VERB
ftr-407	614	3	$	$	SYM
ftr-407	614	4	20,000	20,000	NUM
ftr-407	614	5	of	of	ADP
ftr-407	614	6	guaranteed	guarantee	VERB
ftr-407	614	7	payment	payment	NOUN
ftr-407	614	8	income	income	NOUN
ftr-407	614	9	represents	represent	VERB
ftr-407	614	10	the	the	DET
ftr-407	614	11	$	$	SYM
ftr-407	614	12	20,000	20,000	NUM
ftr-407	614	13	of	of	ADP
ftr-407	614	14	ordinary	ordinary	ADJ
ftr-407	614	15	income	income	NOUN
ftr-407	614	16	that	that	PRON
ftr-407	614	17	b	b	NOUN
ftr-407	614	18	and	and	CCONJ
ftr-407	614	19	c	c	PROPN
ftr-407	614	20	would	would	AUX
ftr-407	614	21	have	have	AUX
ftr-407	614	22	recognized	recognize	VERB
ftr-407	614	23	if	if	SCONJ
ftr-407	614	24	the	the	DET
ftr-407	614	25	guaranteed	guarantee	VERB
ftr-407	614	26	payment	payment	NOUN
ftr-407	614	27	had	have	AUX
ftr-407	614	28	not	not	PART
ftr-407	614	29	been	be	AUX
ftr-407	614	30	made	make	VERB
ftr-407	614	31	.	.	PUNCT
ftr-407	615	1	the	the	DET
ftr-407	615	2	net	net	ADJ
ftr-407	615	3	effect	effect	NOUN
ftr-407	615	4	then	then	ADV
ftr-407	615	5	is	be	AUX
ftr-407	615	6	to	to	PART
ftr-407	615	7	shift	shift	VERB
ftr-407	615	8	the	the	DET
ftr-407	615	9	$	$	SYM
ftr-407	615	10	20,000	20,000	NUM
ftr-407	615	11	of	of	ADP
ftr-407	615	12	ordinary	ordinary	ADJ
ftr-407	615	13	income	income	NOUN
ftr-407	615	14	that	that	PRON
ftr-407	615	15	otherwise	otherwise	ADV
ftr-407	615	16	would	would	AUX
ftr-407	615	17	have	have	AUX
ftr-407	615	18	been	be	AUX
ftr-407	615	19	taxed	tax	VERB
ftr-407	615	20	to	to	ADP
ftr-407	615	21	the	the	DET
ftr-407	615	22	non	non	ADJ
ftr-407	615	23	-	-	ADJ
ftr-407	615	24	distributee	distributee	ADJ
ftr-407	615	25	partners	partner	NOUN
ftr-407	615	26	(	(	PUNCT
ftr-407	615	27	b	b	NOUN
ftr-407	615	28	and	and	CCONJ
ftr-407	615	29	c	c	NOUN
ftr-407	615	30	)	)	PUNCT
ftr-407	615	31	to	to	ADP
ftr-407	615	32	the	the	DET
ftr-407	615	33	distributee	distributee	NOUN
ftr-407	615	34	partner	partner	NOUN
ftr-407	615	35	(	(	PUNCT
ftr-407	615	36	a	a	NOUN
ftr-407	615	37	)	)	PUNCT
ftr-407	615	38	.	.	PUNCT
ftr-407	616	1	2006	2006	NUM
ftr-407	616	2	]	]	PUNCT
ftr-407	616	3	is	be	AUX
ftr-407	616	4	the	the	DET
ftr-407	616	5	report	report	NOUN
ftr-407	616	6	of	of	ADP
ftr-407	616	7	lazarus	lazarus	PROPN
ftr-407	616	8	’s	’s	PART
ftr-407	616	9	death	death	NOUN
ftr-407	616	10	premature	premature	VERB
ftr-407	616	11	?	?	PUNCT
ftr-407	617	1	439	439	NUM
ftr-407	617	2	65	65	NUM
ftr-407	617	3	.	.	PUNCT
ftr-407	618	1	even	even	ADV
ftr-407	618	2	if	if	SCONJ
ftr-407	618	3	the	the	DET
ftr-407	618	4	partnership	partnership	NOUN
ftr-407	618	5	in	in	ADP
ftr-407	618	6	the	the	DET
ftr-407	618	7	example	example	NOUN
ftr-407	618	8	above	above	ADV
ftr-407	618	9	also	also	ADV
ftr-407	618	10	had	have	VERB
ftr-407	618	11	capital	capital	NOUN
ftr-407	618	12	gain	gain	NOUN
ftr-407	618	13	income	income	NOUN
ftr-407	618	14	,	,	PUNCT
ftr-407	618	15	the	the	DET
ftr-407	618	16	result	result	NOUN
ftr-407	618	17	of	of	ADP
ftr-407	618	18	an	an	DET
ftr-407	618	19	allocation	allocation	NOUN
ftr-407	618	20	of	of	ADP
ftr-407	618	21	partnership	partnership	NOUN
ftr-407	618	22	profits	profit	NOUN
ftr-407	618	23	will	will	AUX
ftr-407	618	24	be	be	AUX
ftr-407	618	25	the	the	DET
ftr-407	618	26	same	same	ADJ
ftr-407	618	27	if	if	SCONJ
ftr-407	618	28	the	the	DET
ftr-407	618	29	partnership	partnership	NOUN
ftr-407	618	30	agreement	agreement	NOUN
ftr-407	618	31	makes	make	VERB
ftr-407	618	32	a	a	DET
ftr-407	618	33	§	§	ADJ
ftr-407	618	34	704	704	NUM
ftr-407	618	35	allocation	allocation	NOUN
ftr-407	618	36	of	of	ADP
ftr-407	618	37	$	$	SYM
ftr-407	618	38	30,000	30,000	NUM
ftr-407	618	39	of	of	ADP
ftr-407	618	40	its	its	PRON
ftr-407	618	41	ordinary	ordinary	ADJ
ftr-407	618	42	income	income	NOUN
ftr-407	618	43	to	to	ADP
ftr-407	618	44	a.	a.	PROPN
ftr-407	618	45	66	66	NUM
ftr-407	618	46	.	.	PUNCT
ftr-407	619	1	lazarus	lazarus	PROPN
ftr-407	619	2	effect	effect	PROPN
ftr-407	619	3	,	,	PUNCT
ftr-407	619	4	supra	supra	PROPN
ftr-407	619	5	note	note	NOUN
ftr-407	619	6	2	2	NUM
ftr-407	619	7	,	,	PUNCT
ftr-407	619	8	at	at	ADP
ftr-407	619	9	368	368	NUM
ftr-407	619	10	-	-	SYM
ftr-407	619	11	69	69	NUM
ftr-407	619	12	.	.	PUNCT
ftr-407	620	1	the	the	DET
ftr-407	620	2	economic	economic	ADJ
ftr-407	620	3	consequence	consequence	NOUN
ftr-407	620	4	that	that	PRON
ftr-407	620	5	attended	attend	VERB
ftr-407	620	6	the	the	DET
ftr-407	620	7	example	example	NOUN
ftr-407	620	8	above	above	ADV
ftr-407	620	9	is	be	AUX
ftr-407	620	10	the	the	DET
ftr-407	620	11	same	same	ADJ
ftr-407	620	12	as	as	SCONJ
ftr-407	620	13	would	would	AUX
ftr-407	620	14	attend	attend	VERB
ftr-407	620	15	a	a	DET
ftr-407	620	16	section	section	NOUN
ftr-407	620	17	704	704	NUM
ftr-407	620	18	special	special	ADJ
ftr-407	620	19	allocation	allocation	NOUN
ftr-407	620	20	and	and	CCONJ
ftr-407	620	21	distribution	distribution	NOUN
ftr-407	620	22	of	of	ADP
ftr-407	620	23	$	$	SYM
ftr-407	620	24	30,000	30,000	NUM
ftr-407	620	25	of	of	ADP
ftr-407	620	26	ordinary	ordinary	ADJ
ftr-407	620	27	income	income	NOUN
ftr-407	620	28	to	to	ADP
ftr-407	620	29	a	a	DET
ftr-407	620	30	instead	instead	NOUN
ftr-407	620	31	of	of	ADP
ftr-407	620	32	a	a	DET
ftr-407	620	33	guaranteed	guarantee	VERB
ftr-407	620	34	payment	payment	NOUN
ftr-407	620	35	of	of	ADP
ftr-407	620	36	that	that	DET
ftr-407	620	37	amount	amount	NOUN
ftr-407	620	38	.	.	PUNCT
ftr-407	621	1	in	in	ADP
ftr-407	621	2	that	that	DET
ftr-407	621	3	case	case	NOUN
ftr-407	621	4	,	,	PUNCT
ftr-407	621	5	the	the	DET
ftr-407	621	6	partnership	partnership	NOUN
ftr-407	621	7	would	would	AUX
ftr-407	621	8	have	have	VERB
ftr-407	621	9	$	$	SYM
ftr-407	621	10	90,000	90,000	NUM
ftr-407	621	11	of	of	ADP
ftr-407	621	12	ordinary	ordinary	ADJ
ftr-407	621	13	income	income	NOUN
ftr-407	621	14	with	with	ADP
ftr-407	621	15	no	no	DET
ftr-407	621	16	deduction	deduction	NOUN
ftr-407	621	17	.	.	PUNCT
ftr-407	622	1	the	the	DET
ftr-407	622	2	special	special	ADJ
ftr-407	622	3	allocation	allocation	NOUN
ftr-407	622	4	and	and	CCONJ
ftr-407	622	5	distribution	distribution	NOUN
ftr-407	622	6	to	to	ADP
ftr-407	622	7	a	a	PRON
ftr-407	622	8	would	would	AUX
ftr-407	622	9	have	have	AUX
ftr-407	622	10	caused	cause	VERB
ftr-407	622	11	$	$	SYM
ftr-407	622	12	30,000	30,000	NUM
ftr-407	622	13	of	of	ADP
ftr-407	622	14	the	the	DET
ftr-407	622	15	partnership	partnership	NOUN
ftr-407	622	16	’s	’s	PART
ftr-407	622	17	ordinary	ordinary	ADJ
ftr-407	622	18	income	income	NOUN
ftr-407	622	19	to	to	PART
ftr-407	622	20	be	be	AUX
ftr-407	622	21	allocated	allocate	VERB
ftr-407	622	22	to	to	ADP
ftr-407	622	23	a	a	DET
ftr-407	622	24	under	under	ADJ
ftr-407	622	25	sections	section	NOUN
ftr-407	622	26	702	702	NUM
ftr-407	622	27	and	and	CCONJ
ftr-407	622	28	704	704	NUM
ftr-407	622	29	.	.	PUNCT
ftr-407	623	1	the	the	DET
ftr-407	623	2	remaining	remain	VERB
ftr-407	623	3	$	$	SYM
ftr-407	623	4	60,000	60,000	NUM
ftr-407	623	5	of	of	ADP
ftr-407	623	6	partnership	partnership	NOUN
ftr-407	623	7	income	income	NOUN
ftr-407	623	8	would	would	AUX
ftr-407	623	9	be	be	AUX
ftr-407	623	10	allocated	allocate	VERB
ftr-407	623	11	equally	equally	ADV
ftr-407	623	12	among	among	ADP
ftr-407	623	13	the	the	DET
ftr-407	623	14	three	three	NUM
ftr-407	623	15	partners	partner	NOUN
ftr-407	623	16	.	.	PUNCT
ftr-407	624	1	the	the	DET
ftr-407	624	2	net	net	ADJ
ftr-407	624	3	effect	effect	NOUN
ftr-407	624	4	is	be	AUX
ftr-407	624	5	that	that	SCONJ
ftr-407	624	6	the	the	DET
ftr-407	624	7	three	three	NUM
ftr-407	624	8	partners	partner	NOUN
ftr-407	624	9	will	will	AUX
ftr-407	624	10	have	have	VERB
ftr-407	624	11	the	the	DET
ftr-407	624	12	same	same	ADJ
ftr-407	624	13	economic	economic	ADJ
ftr-407	624	14	consequence	consequence	NOUN
ftr-407	624	15	whether	whether	SCONJ
ftr-407	624	16	the	the	DET
ftr-407	624	17	payment	payment	NOUN
ftr-407	624	18	to	to	ADP
ftr-407	624	19	a	a	PRON
ftr-407	624	20	represents	represent	VERB
ftr-407	624	21	a	a	DET
ftr-407	624	22	guaranteed	guarantee	VERB
ftr-407	624	23	payment	payment	NOUN
ftr-407	624	24	or	or	CCONJ
ftr-407	624	25	an	an	DET
ftr-407	624	26	allocation	allocation	NOUN
ftr-407	624	27	of	of	ADP
ftr-407	624	28	partnership	partnership	NOUN
ftr-407	624	29	profits.65	profits.65	PROPN
ftr-407	624	30	however	however	ADV
ftr-407	624	31	,	,	PUNCT
ftr-407	624	32	if	if	SCONJ
ftr-407	624	33	a	a	DET
ftr-407	624	34	guaranteed	guarantee	VERB
ftr-407	624	35	payment	payment	NOUN
ftr-407	624	36	is	be	AUX
ftr-407	624	37	not	not	PART
ftr-407	624	38	deductible	deductible	ADJ
ftr-407	624	39	because	because	SCONJ
ftr-407	624	40	it	it	PRON
ftr-407	624	41	is	be	AUX
ftr-407	624	42	a	a	DET
ftr-407	624	43	capital	capital	NOUN
ftr-407	624	44	expenditure	expenditure	NOUN
ftr-407	624	45	,	,	PUNCT
ftr-407	624	46	or	or	CCONJ
ftr-407	624	47	if	if	SCONJ
ftr-407	624	48	the	the	DET
ftr-407	624	49	partnership	partnership	NOUN
ftr-407	624	50	’s	’s	PART
ftr-407	624	51	ordinary	ordinary	ADJ
ftr-407	624	52	income	income	NOUN
ftr-407	624	53	is	be	AUX
ftr-407	624	54	less	less	ADJ
ftr-407	624	55	than	than	ADP
ftr-407	624	56	the	the	DET
ftr-407	624	57	amount	amount	NOUN
ftr-407	624	58	of	of	ADP
ftr-407	624	59	the	the	DET
ftr-407	624	60	payment	payment	NOUN
ftr-407	624	61	,	,	PUNCT
ftr-407	624	62	the	the	DET
ftr-407	624	63	consequences	consequence	NOUN
ftr-407	624	64	of	of	ADP
ftr-407	624	65	making	make	VERB
ftr-407	624	66	the	the	DET
ftr-407	624	67	payment	payment	NOUN
ftr-407	624	68	as	as	ADP
ftr-407	624	69	a	a	DET
ftr-407	624	70	distribution	distribution	NOUN
ftr-407	624	71	of	of	ADP
ftr-407	624	72	profits	profit	NOUN
ftr-407	624	73	will	will	AUX
ftr-407	624	74	be	be	AUX
ftr-407	624	75	significantly	significantly	ADV
ftr-407	624	76	different	different	ADJ
ftr-407	624	77	from	from	ADP
ftr-407	624	78	the	the	DET
ftr-407	624	79	consequences	consequence	NOUN
ftr-407	624	80	of	of	ADP
ftr-407	624	81	making	make	VERB
ftr-407	624	82	a	a	DET
ftr-407	624	83	guaranteed	guarantee	VERB
ftr-407	624	84	payment	payment	NOUN
ftr-407	624	85	.	.	PUNCT
ftr-407	625	1	that	that	DET
ftr-407	625	2	difference	difference	NOUN
ftr-407	625	3	in	in	ADP
ftr-407	625	4	consequence	consequence	NOUN
ftr-407	625	5	does	do	AUX
ftr-407	625	6	not	not	PART
ftr-407	625	7	mean	mean	VERB
ftr-407	625	8	that	that	SCONJ
ftr-407	625	9	recognition	recognition	NOUN
ftr-407	625	10	of	of	ADP
ftr-407	625	11	gain	gain	NOUN
ftr-407	625	12	treatment	treatment	NOUN
ftr-407	625	13	for	for	ADP
ftr-407	625	14	the	the	DET
ftr-407	625	15	two	two	NUM
ftr-407	625	16	types	type	NOUN
ftr-407	625	17	of	of	ADP
ftr-407	625	18	transactions	transaction	NOUN
ftr-407	625	19	should	should	AUX
ftr-407	625	20	also	also	ADV
ftr-407	625	21	be	be	AUX
ftr-407	625	22	different	different	ADJ
ftr-407	625	23	,	,	PUNCT
ftr-407	625	24	but	but	CCONJ
ftr-407	625	25	it	it	PRON
ftr-407	625	26	does	do	AUX
ftr-407	625	27	not	not	PART
ftr-407	625	28	provide	provide	VERB
ftr-407	625	29	a	a	DET
ftr-407	625	30	ground	ground	NOUN
ftr-407	625	31	for	for	ADP
ftr-407	625	32	treating	treat	VERB
ftr-407	625	33	the	the	DET
ftr-407	625	34	two	two	NUM
ftr-407	625	35	the	the	DET
ftr-407	625	36	same	same	ADJ
ftr-407	625	37	.	.	PUNCT
ftr-407	626	1	the	the	DET
ftr-407	626	2	similarity	similarity	NOUN
ftr-407	626	3	of	of	ADP
ftr-407	626	4	consequence	consequence	NOUN
ftr-407	626	5	in	in	ADP
ftr-407	626	6	the	the	DET
ftr-407	626	7	situation	situation	NOUN
ftr-407	626	8	described	describe	VERB
ftr-407	626	9	in	in	ADP
ftr-407	626	10	the	the	DET
ftr-407	626	11	example	example	NOUN
ftr-407	626	12	above	above	ADV
ftr-407	626	13	provides	provide	VERB
ftr-407	626	14	an	an	DET
ftr-407	626	15	additional	additional	ADJ
ftr-407	626	16	ground	ground	NOUN
ftr-407	626	17	for	for	ADP
ftr-407	626	18	granting	grant	VERB
ftr-407	626	19	the	the	DET
ftr-407	626	20	same	same	ADJ
ftr-407	626	21	nonrecognition	nonrecognition	NOUN
ftr-407	626	22	treatment	treatment	NOUN
ftr-407	626	23	to	to	ADP
ftr-407	626	24	both	both	DET
ftr-407	626	25	types	type	NOUN
ftr-407	626	26	of	of	ADP
ftr-407	626	27	transactions	transaction	NOUN
ftr-407	626	28	;	;	PUNCT
ftr-407	626	29	the	the	DET
ftr-407	626	30	dissimilarity	dissimilarity	NOUN
ftr-407	626	31	of	of	ADP
ftr-407	626	32	consequences	consequence	NOUN
ftr-407	626	33	in	in	ADP
ftr-407	626	34	the	the	DET
ftr-407	626	35	latter	latter	ADJ
ftr-407	626	36	situations	situation	NOUN
ftr-407	626	37	does	do	AUX
ftr-407	626	38	not	not	PART
ftr-407	626	39	detract	detract	VERB
ftr-407	626	40	from	from	ADP
ftr-407	626	41	that	that	DET
ftr-407	626	42	consideration	consideration	NOUN
ftr-407	626	43	,	,	PUNCT
ftr-407	626	44	albeit	albeit	SCONJ
ftr-407	626	45	it	it	PRON
ftr-407	626	46	does	do	AUX
ftr-407	626	47	not	not	PART
ftr-407	626	48	add	add	VERB
ftr-407	626	49	weight	weight	NOUN
ftr-407	626	50	to	to	ADP
ftr-407	626	51	it	it	PRON
ftr-407	626	52	.	.	PUNCT
ftr-407	627	1	2	2	X
ftr-407	627	2	.	.	X
ftr-407	627	3	potential	potential	NOUN
ftr-407	627	4	for	for	ADP
ftr-407	627	5	abuse	abuse	NOUN
ftr-407	627	6	a	a	DET
ftr-407	627	7	major	major	ADJ
ftr-407	627	8	point	point	NOUN
ftr-407	627	9	of	of	ADP
ftr-407	627	10	the	the	DET
ftr-407	627	11	lazarus	lazarus	PROPN
ftr-407	627	12	effect	effect	NOUN
ftr-407	627	13	article	article	NOUN
ftr-407	627	14	is	be	AUX
ftr-407	627	15	that	that	SCONJ
ftr-407	627	16	the	the	DET
ftr-407	627	17	conclusions	conclusion	NOUN
ftr-407	627	18	reached	reach	VERB
ftr-407	627	19	in	in	ADP
ftr-407	627	20	the	the	DET
ftr-407	627	21	2004	2004	NUM
ftr-407	627	22	article	article	NOUN
ftr-407	627	23	open	open	VERB
ftr-407	627	24	up	up	ADP
ftr-407	627	25	an	an	DET
ftr-407	627	26	opportunity	opportunity	NOUN
ftr-407	627	27	for	for	SCONJ
ftr-407	627	28	taxpayers	taxpayer	NOUN
ftr-407	627	29	to	to	PART
ftr-407	627	30	manipulate	manipulate	VERB
ftr-407	627	31	the	the	DET
ftr-407	627	32	making	making	NOUN
ftr-407	627	33	of	of	ADP
ftr-407	627	34	a	a	DET
ftr-407	627	35	guaranteed	guarantee	VERB
ftr-407	627	36	payment	payment	NOUN
ftr-407	627	37	in	in	ADP
ftr-407	627	38	such	such	ADJ
ftr-407	627	39	manner	manner	NOUN
ftr-407	627	40	as	as	ADP
ftr-407	627	41	to	to	PART
ftr-407	627	42	abuse	abuse	VERB
ftr-407	627	43	the	the	DET
ftr-407	627	44	tax	tax	NOUN
ftr-407	627	45	system	system	NOUN
ftr-407	627	46	by	by	ADP
ftr-407	627	47	deferring	defer	VERB
ftr-407	627	48	income	income	NOUN
ftr-407	627	49	from	from	ADP
ftr-407	627	50	the	the	DET
ftr-407	627	51	disposition	disposition	NOUN
ftr-407	627	52	of	of	ADP
ftr-407	627	53	an	an	DET
ftr-407	627	54	appreciated	appreciated	ADJ
ftr-407	627	55	asset	asset	NOUN
ftr-407	627	56	and	and	CCONJ
ftr-407	627	57	by	by	ADP
ftr-407	627	58	shifting	shift	VERB
ftr-407	627	59	the	the	DET
ftr-407	627	60	characterization	characterization	NOUN
ftr-407	627	61	of	of	ADP
ftr-407	627	62	income	income	NOUN
ftr-407	627	63	from	from	ADP
ftr-407	627	64	ordinary	ordinary	ADJ
ftr-407	627	65	to	to	ADP
ftr-407	627	66	capital	capital	NOUN
ftr-407	627	67	gain	gain	NOUN
ftr-407	627	68	.	.	PUNCT
ftr-407	628	1	the	the	DET
ftr-407	628	2	potential	potential	ADJ
ftr-407	628	3	for66	for66	ADJ
ftr-407	628	4	abuse	abuse	NOUN
ftr-407	628	5	arises	arise	VERB
ftr-407	628	6	,	,	PUNCT
ftr-407	628	7	not	not	PART
ftr-407	628	8	because	because	SCONJ
ftr-407	628	9	of	of	ADP
ftr-407	628	10	the	the	DET
ftr-407	628	11	nonrecognition	nonrecognition	NOUN
ftr-407	628	12	of	of	ADP
ftr-407	628	13	income	income	NOUN
ftr-407	628	14	alone	alone	ADV
ftr-407	628	15	,	,	PUNCT
ftr-407	628	16	but	but	CCONJ
ftr-407	628	17	because	because	SCONJ
ftr-407	628	18	of	of	ADP
ftr-407	628	19	the	the	DET
ftr-407	628	20	combination	combination	NOUN
ftr-407	628	21	of	of	ADP
ftr-407	628	22	that	that	DET
ftr-407	628	23	nonrecognition	nonrecognition	NOUN
ftr-407	628	24	with	with	ADP
ftr-407	628	25	the	the	DET
ftr-407	628	26	2004	2004	NUM
ftr-407	628	27	article	article	NOUN
ftr-407	628	28	’s	’s	PART
ftr-407	628	29	conclusion	conclusion	NOUN
ftr-407	628	30	that	that	SCONJ
ftr-407	628	31	the	the	DET
ftr-407	628	32	distributee	distributee	NOUN
ftr-407	628	33	’s	’s	PART
ftr-407	628	34	basis	basis	NOUN
ftr-407	628	35	in	in	ADP
ftr-407	628	36	the	the	DET
ftr-407	628	37	distributed	distribute	VERB
ftr-407	628	38	asset	asset	NOUN
ftr-407	628	39	will	will	AUX
ftr-407	628	40	equal	equal	VERB
ftr-407	628	41	its	its	PRON
ftr-407	628	42	fair	fair	ADJ
ftr-407	628	43	market	market	NOUN
ftr-407	628	44	value	value	NOUN
ftr-407	628	45	.	.	PUNCT
ftr-407	629	1	when	when	SCONJ
ftr-407	629	2	ms	ms	PROPN
ftr-407	629	3	.	.	PROPN
ftr-407	629	4	cuenin	cuenin	PROPN
ftr-407	629	5	and	and	CCONJ
ftr-407	629	6	i	i	PRON
ftr-407	629	7	began	begin	VERB
ftr-407	629	8	writing	write	VERB
ftr-407	629	9	the	the	DET
ftr-407	629	10	2004	2004	NUM
ftr-407	629	11	article	article	NOUN
ftr-407	629	12	,	,	PUNCT
ftr-407	629	13	i	i	PRON
ftr-407	629	14	anticipated	anticipate	VERB
ftr-407	629	15	that	that	SCONJ
ftr-407	629	16	we	we	PRON
ftr-407	629	17	would	would	AUX
ftr-407	629	18	conclude	conclude	VERB
ftr-407	629	19	that	that	SCONJ
ftr-407	629	20	the	the	DET
ftr-407	629	21	distributee	distributee	NOUN
ftr-407	629	22	would	would	AUX
ftr-407	629	23	take	take	VERB
ftr-407	629	24	a	a	DET
ftr-407	629	25	carryover	carryover	NOUN
ftr-407	629	26	basis	basis	NOUN
ftr-407	629	27	in	in	ADP
ftr-407	629	28	the	the	DET
ftr-407	629	29	distributed	distribute	VERB
ftr-407	629	30	asset	asset	NOUN
ftr-407	629	31	(	(	PUNCT
ftr-407	629	32	i.e.	i.e.	X
ftr-407	629	33	,	,	PUNCT
ftr-407	629	34	take	take	VERB
ftr-407	629	35	over	over	ADP
ftr-407	629	36	the	the	DET
ftr-407	629	37	partnership	partnership	NOUN
ftr-407	629	38	’s	’s	PART
ftr-407	629	39	basis	basis	NOUN
ftr-407	629	40	)	)	PUNCT
ftr-407	629	41	because	because	SCONJ
ftr-407	629	42	of	of	ADP
ftr-407	629	43	our	our	PRON
ftr-407	629	44	view	view	NOUN
ftr-407	629	45	that	that	SCONJ
ftr-407	629	46	no	no	DET
ftr-407	629	47	gain	gain	NOUN
ftr-407	629	48	or	or	CCONJ
ftr-407	629	49	loss	loss	NOUN
ftr-407	629	50	would	would	AUX
ftr-407	629	51	be	be	AUX
ftr-407	629	52	recognized	recognize	VERB
ftr-407	629	53	by	by	ADP
ftr-407	629	54	the	the	DET
ftr-407	629	55	partnership	partnership	NOUN
ftr-407	629	56	and	and	CCONJ
ftr-407	629	57	because	because	SCONJ
ftr-407	629	58	we	we	PRON
ftr-407	629	59	had	have	AUX
ftr-407	629	60	adopted	adopt	VERB
ftr-407	629	61	the	the	DET
ftr-407	629	62	aggregate	aggregate	ADJ
ftr-407	629	63	approach	approach	NOUN
ftr-407	629	64	in	in	ADP
ftr-407	629	65	resolving	resolve	VERB
ftr-407	629	66	the	the	DET
ftr-407	629	67	nonrecognition	nonrecognition	NOUN
ftr-407	629	68	issue	issue	NOUN
ftr-407	629	69	.	.	PUNCT
ftr-407	630	1	upon	upon	SCONJ
ftr-407	630	2	further	further	ADJ
ftr-407	630	3	reflection	reflection	NOUN
ftr-407	630	4	,	,	PUNCT
ftr-407	630	5	we	we	PRON
ftr-407	630	6	realized	realize	VERB
ftr-407	630	7	that	that	SCONJ
ftr-407	630	8	the	the	DET
ftr-407	630	9	built	build	VERB
ftr-407	630	10	-	-	PUNCT
ftr-407	630	11	in	in	ADP
ftr-407	630	12	gain	gain	NOUN
ftr-407	630	13	of	of	ADP
ftr-407	630	14	an	an	DET
ftr-407	630	15	appreciated	appreciated	ADJ
ftr-407	630	16	asset	asset	NOUN
ftr-407	630	17	will	will	AUX
ftr-407	630	18	continue	continue	VERB
ftr-407	630	19	to	to	PART
ftr-407	630	20	be	be	AUX
ftr-407	630	21	reflected	reflect	VERB
ftr-407	630	22	in	in	ADP
ftr-407	630	23	the	the	DET
ftr-407	630	24	partners	partner	NOUN
ftr-407	630	25	’	'	PUNCT
ftr-407	630	26	outside	outside	ADJ
ftr-407	630	27	basis	basis	NOUN
ftr-407	630	28	in	in	ADP
ftr-407	630	29	their	their	PRON
ftr-407	630	30	partnership	partnership	NOUN
ftr-407	630	31	440	440	NUM
ftr-407	630	32	florida	florida	PROPN
ftr-407	630	33	tax	tax	NOUN
ftr-407	630	34	review	review	NOUN
ftr-407	630	35	vol.7:6	vol.7:6	VERB
ftr-407	630	36	67	67	NUM
ftr-407	630	37	.	.	PUNCT
ftr-407	630	38	2004	2004	NUM
ftr-407	630	39	article	article	NOUN
ftr-407	630	40	,	,	PUNCT
ftr-407	630	41	supra	supra	PROPN
ftr-407	630	42	note	note	PROPN
ftr-407	630	43	1	1	NUM
ftr-407	630	44	,	,	PUNCT
ftr-407	630	45	at	at	ADP
ftr-407	630	46	425	425	NUM
ftr-407	630	47	-	-	SYM
ftr-407	630	48	26	26	NUM
ftr-407	630	49	,	,	PUNCT
ftr-407	630	50	433	433	NUM
ftr-407	630	51	.	.	PUNCT
ftr-407	631	1	68	68	NUM
ftr-407	631	2	.	.	PUNCT
ftr-407	632	1	i	i	PRON
ftr-407	632	2	d.	d.	PROPN
ftr-407	632	3	69	69	NUM
ftr-407	632	4	.	.	PUNCT
ftr-407	633	1	on	on	ADP
ftr-407	633	2	the	the	DET
ftr-407	633	3	recognition	recognition	NOUN
ftr-407	633	4	side	side	NOUN
ftr-407	633	5	,	,	PUNCT
ftr-407	633	6	there	there	PRON
ftr-407	633	7	is	be	VERB
ftr-407	633	8	the	the	DET
ftr-407	633	9	principle	principle	NOUN
ftr-407	633	10	of	of	ADP
ftr-407	633	11	not	not	PART
ftr-407	633	12	allowing	allow	VERB
ftr-407	633	13	a	a	DET
ftr-407	633	14	deduction	deduction	NOUN
ftr-407	633	15	for	for	ADP
ftr-407	633	16	a	a	DET
ftr-407	633	17	disposition	disposition	NOUN
ftr-407	633	18	of	of	ADP
ftr-407	633	19	unrealized	unrealized	ADJ
ftr-407	633	20	appreciation	appreciation	NOUN
ftr-407	633	21	.	.	PUNCT
ftr-407	634	1	that	that	DET
ftr-407	634	2	principle	principle	NOUN
ftr-407	634	3	,	,	PUNCT
ftr-407	634	4	and	and	CCONJ
ftr-407	634	5	its	its	PRON
ftr-407	634	6	significance	significance	NOUN
ftr-407	634	7	to	to	ADP
ftr-407	634	8	the	the	DET
ftr-407	634	9	issue	issue	NOUN
ftr-407	634	10	at	at	ADP
ftr-407	634	11	hand	hand	NOUN
ftr-407	634	12	,	,	PUNCT
ftr-407	634	13	is	be	AUX
ftr-407	634	14	discussed	discuss	VERB
ftr-407	634	15	in	in	ADP
ftr-407	634	16	part	part	NOUN
ftr-407	634	17	iv	iv	ADP
ftr-407	634	18	(	(	PUNCT
ftr-407	634	19	f)(1	f)(1	NOUN
ftr-407	634	20	)	)	PUNCT
ftr-407	634	21	of	of	ADP
ftr-407	634	22	this	this	DET
ftr-407	634	23	article	article	NOUN
ftr-407	634	24	.	.	PUNCT
ftr-407	635	1	on	on	ADP
ftr-407	635	2	the	the	DET
ftr-407	635	3	nonrecognition	nonrecognition	NOUN
ftr-407	635	4	side	side	NOUN
ftr-407	635	5	,	,	PUNCT
ftr-407	635	6	there	there	PRON
ftr-407	635	7	is	be	VERB
ftr-407	635	8	the	the	DET
ftr-407	635	9	point	point	NOUN
ftr-407	635	10	that	that	SCONJ
ftr-407	635	11	requiring	require	VERB
ftr-407	635	12	recognition	recognition	NOUN
ftr-407	635	13	of	of	ADP
ftr-407	635	14	income	income	NOUN
ftr-407	635	15	will	will	AUX
ftr-407	635	16	unduly	unduly	ADV
ftr-407	635	17	complicate	complicate	VERB
ftr-407	635	18	the	the	DET
ftr-407	635	19	administration	administration	NOUN
ftr-407	635	20	of	of	ADP
ftr-407	635	21	§	§	PROPN
ftr-407	635	22	707(c	707(c	PROPN
ftr-407	635	23	)	)	PUNCT
ftr-407	635	24	in	in	ADP
ftr-407	635	25	certain	certain	ADJ
ftr-407	635	26	circumstances	circumstance	NOUN
ftr-407	635	27	.	.	PUNCT
ftr-407	636	1	that	that	DET
ftr-407	636	2	point	point	NOUN
ftr-407	636	3	is	be	AUX
ftr-407	636	4	discussed	discuss	VERB
ftr-407	636	5	below	below	ADV
ftr-407	636	6	in	in	ADP
ftr-407	636	7	part	part	NOUN
ftr-407	636	8	iv	iv	ADP
ftr-407	636	9	(	(	PUNCT
ftr-407	636	10	g	g	NOUN
ftr-407	636	11	)	)	PUNCT
ftr-407	636	12	of	of	ADP
ftr-407	636	13	this	this	DET
ftr-407	636	14	article	article	NOUN
ftr-407	636	15	.	.	PUNCT
ftr-407	637	1	70	70	NUM
ftr-407	637	2	.	.	PUNCT
ftr-407	638	1	in	in	ADP
ftr-407	638	2	regard	regard	NOUN
ftr-407	638	3	to	to	ADP
ftr-407	638	4	that	that	DET
ftr-407	638	5	issue	issue	NOUN
ftr-407	638	6	,	,	PUNCT
ftr-407	638	7	cameron	cameron	PROPN
ftr-407	638	8	and	and	CCONJ
ftr-407	638	9	postlewaite	postlewaite	NOUN
ftr-407	638	10	identified	identify	VERB
ftr-407	638	11	an	an	DET
ftr-407	638	12	error	error	NOUN
ftr-407	638	13	in	in	ADP
ftr-407	638	14	the	the	DET
ftr-407	638	15	2004	2004	NUM
ftr-407	638	16	article	article	NOUN
ftr-407	638	17	.	.	PUNCT
ftr-407	639	1	lazarus	lazarus	PROPN
ftr-407	639	2	effect	effect	PROPN
ftr-407	639	3	,	,	PUNCT
ftr-407	639	4	supra	supra	PROPN
ftr-407	639	5	note	note	NOUN
ftr-407	639	6	2	2	NUM
ftr-407	639	7	,	,	PUNCT
ftr-407	639	8	at	at	ADP
ftr-407	639	9	371	371	NUM
ftr-407	639	10	.	.	PUNCT
ftr-407	640	1	in	in	ADP
ftr-407	640	2	that	that	DET
ftr-407	640	3	article	article	NOUN
ftr-407	640	4	,	,	PUNCT
ftr-407	640	5	i	i	PRON
ftr-407	640	6	stated	state	VERB
ftr-407	640	7	that	that	SCONJ
ftr-407	640	8	congress	congress	PROPN
ftr-407	640	9	had	have	AUX
ftr-407	640	10	accepted	accept	VERB
ftr-407	640	11	the	the	DET
ftr-407	640	12	transfer	transfer	NOUN
ftr-407	640	13	of	of	ADP
ftr-407	640	14	potential	potential	ADJ
ftr-407	640	15	ordinary	ordinary	ADJ
ftr-407	640	16	income	income	NOUN
ftr-407	640	17	to	to	ADP
ftr-407	640	18	capital	capital	NOUN
ftr-407	640	19	gain	gain	NOUN
ftr-407	640	20	in	in	ADP
ftr-407	640	21	the	the	DET
ftr-407	640	22	operation	operation	NOUN
ftr-407	640	23	of	of	ADP
ftr-407	640	24	§	§	PROPN
ftr-407	640	25	§	§	PROPN
ftr-407	640	26	108	108	NUM
ftr-407	640	27	and	and	CCONJ
ftr-407	640	28	1017	1017	NUM
ftr-407	640	29	.	.	PUNCT
ftr-407	641	1	2004	2004	NUM
ftr-407	641	2	article	article	NOUN
ftr-407	641	3	,	,	PUNCT
ftr-407	641	4	supra	supra	PROPN
ftr-407	641	5	note	note	PROPN
ftr-407	641	6	1	1	NUM
ftr-407	641	7	,	,	PUNCT
ftr-407	641	8	at	at	ADP
ftr-407	641	9	427	427	NUM
ftr-407	641	10	.	.	PUNCT
ftr-407	642	1	they	they	PRON
ftr-407	642	2	correctly	correctly	ADV
ftr-407	642	3	point	point	VERB
ftr-407	642	4	out	out	ADP
ftr-407	642	5	that	that	SCONJ
ftr-407	642	6	§	§	PROPN
ftr-407	642	7	1017(d	1017(d	NUM
ftr-407	642	8	)	)	PUNCT
ftr-407	642	9	prevents	prevent	VERB
ftr-407	642	10	that	that	SCONJ
ftr-407	642	11	change	change	NOUN
ftr-407	642	12	from	from	ADP
ftr-407	642	13	occurring	occur	VERB
ftr-407	642	14	.	.	PUNCT
ftr-407	643	1	i	i	PRON
ftr-407	643	2	inserted	insert	VERB
ftr-407	643	3	that	that	DET
ftr-407	643	4	statement	statement	NOUN
ftr-407	643	5	in	in	ADP
ftr-407	643	6	the	the	DET
ftr-407	643	7	article	article	NOUN
ftr-407	643	8	and	and	CCONJ
ftr-407	643	9	so	so	ADV
ftr-407	643	10	i	i	PRON
ftr-407	643	11	am	be	AUX
ftr-407	643	12	the	the	DET
ftr-407	643	13	one	one	NOUN
ftr-407	643	14	responsible	responsible	ADJ
ftr-407	643	15	for	for	ADP
ftr-407	643	16	the	the	DET
ftr-407	643	17	error	error	NOUN
ftr-407	643	18	.	.	PUNCT
ftr-407	644	1	ms	ms	PROPN
ftr-407	644	2	.	.	PROPN
ftr-407	644	3	cuenin	cuenin	PROPN
ftr-407	644	4	’s	’s	PART
ftr-407	644	5	only	only	ADJ
ftr-407	644	6	error	error	NOUN
ftr-407	644	7	was	be	AUX
ftr-407	644	8	to	to	PART
ftr-407	644	9	defer	defer	VERB
ftr-407	644	10	to	to	ADP
ftr-407	644	11	my	my	PRON
ftr-407	644	12	insertion	insertion	NOUN
ftr-407	644	13	in	in	ADP
ftr-407	644	14	the	the	DET
ftr-407	644	15	article	article	NOUN
ftr-407	644	16	.	.	PUNCT
ftr-407	645	1	interests	interest	NOUN
ftr-407	645	2	,	,	PUNCT
ftr-407	645	3	and	and	CCONJ
ftr-407	645	4	so	so	ADV
ftr-407	645	5	there	there	PRON
ftr-407	645	6	would	would	AUX
ftr-407	645	7	be	be	AUX
ftr-407	645	8	double	double	ADJ
ftr-407	645	9	taxation	taxation	NOUN
ftr-407	645	10	of	of	ADP
ftr-407	645	11	that	that	DET
ftr-407	645	12	gain	gain	NOUN
ftr-407	645	13	if	if	SCONJ
ftr-407	645	14	the	the	DET
ftr-407	645	15	distributee	distributee	NOUN
ftr-407	645	16	partner	partner	NOUN
ftr-407	645	17	took	take	VERB
ftr-407	645	18	a	a	DET
ftr-407	645	19	carryover	carryover	NOUN
ftr-407	645	20	basis	basis	NOUN
ftr-407	645	21	in	in	ADP
ftr-407	645	22	the	the	DET
ftr-407	645	23	property	property	NOUN
ftr-407	645	24	and	and	CCONJ
ftr-407	645	25	if	if	SCONJ
ftr-407	645	26	no	no	DET
ftr-407	645	27	adjustment	adjustment	NOUN
ftr-407	645	28	was	be	AUX
ftr-407	645	29	made	make	VERB
ftr-407	645	30	to	to	ADP
ftr-407	645	31	the	the	DET
ftr-407	645	32	partners=	partners=	NOUN
ftr-407	645	33	outside	outside	ADJ
ftr-407	645	34	basis	basis	NOUN
ftr-407	645	35	in	in	ADP
ftr-407	645	36	their	their	PRON
ftr-407	645	37	partnership	partnership	NOUN
ftr-407	645	38	interests	interest	NOUN
ftr-407	645	39	.	.	PUNCT
ftr-407	646	1	it	it	PRON
ftr-407	646	2	was	be	AUX
ftr-407	646	3	for	for	ADP
ftr-407	646	4	that	that	DET
ftr-407	646	5	reason	reason	NOUN
ftr-407	646	6	that	that	PRON
ftr-407	646	7	we	we	PRON
ftr-407	646	8	determined	determine	VERB
ftr-407	646	9	that	that	SCONJ
ftr-407	646	10	the	the	DET
ftr-407	646	11	amount	amount	NOUN
ftr-407	646	12	of	of	ADP
ftr-407	646	13	built	build	VERB
ftr-407	646	14	-	-	PUNCT
ftr-407	646	15	in	in	ADP
ftr-407	646	16	gain	gain	NOUN
ftr-407	646	17	does	do	AUX
ftr-407	646	18	not	not	PART
ftr-407	646	19	escape	escape	VERB
ftr-407	646	20	taxation	taxation	NOUN
ftr-407	646	21	if	if	SCONJ
ftr-407	646	22	the	the	DET
ftr-407	646	23	distributee	distributee	NOUN
ftr-407	646	24	receives	receive	VERB
ftr-407	646	25	a	a	DET
ftr-407	646	26	fair	fair	ADJ
ftr-407	646	27	market	market	NOUN
ftr-407	646	28	value	value	NOUN
ftr-407	646	29	basis	basis	NOUN
ftr-407	646	30	and	and	CCONJ
ftr-407	646	31	that	that	SCONJ
ftr-407	646	32	the	the	DET
ftr-407	646	33	fair	fair	ADJ
ftr-407	646	34	market	market	NOUN
ftr-407	646	35	value	value	NOUN
ftr-407	646	36	treatment	treatment	NOUN
ftr-407	646	37	prevents	prevent	VERB
ftr-407	646	38	double	double	ADJ
ftr-407	646	39	taxation	taxation	NOUN
ftr-407	646	40	of	of	ADP
ftr-407	646	41	the	the	DET
ftr-407	646	42	built	build	VERB
ftr-407	646	43	-	-	PUNCT
ftr-407	646	44	in	in	ADP
ftr-407	646	45	gain	gain	NOUN
ftr-407	646	46	.	.	PUNCT
ftr-407	647	1	obviously	obviously	ADV
ftr-407	647	2	,	,	PUNCT
ftr-407	647	3	other	other	ADJ
ftr-407	647	4	methods	method	NOUN
ftr-407	647	5	of	of	ADP
ftr-407	647	6	dealing	deal	VERB
ftr-407	647	7	with	with	ADP
ftr-407	647	8	the	the	DET
ftr-407	647	9	double	double	ADJ
ftr-407	647	10	taxation	taxation	NOUN
ftr-407	647	11	issue	issue	NOUN
ftr-407	647	12	are	be	AUX
ftr-407	647	13	possible	possible	ADJ
ftr-407	647	14	,	,	PUNCT
ftr-407	647	15	but	but	CCONJ
ftr-407	647	16	the	the	DET
ftr-407	647	17	one	one	NOUN
ftr-407	647	18	we	we	PRON
ftr-407	647	19	chose	choose	VERB
ftr-407	647	20	does	do	AUX
ftr-407	647	21	not	not	PART
ftr-407	647	22	require	require	VERB
ftr-407	647	23	a	a	DET
ftr-407	647	24	legislative	legislative	ADJ
ftr-407	647	25	solution	solution	NOUN
ftr-407	647	26	and	and	CCONJ
ftr-407	647	27	seems	seem	VERB
ftr-407	647	28	to	to	PART
ftr-407	647	29	solve	solve	VERB
ftr-407	647	30	the	the	DET
ftr-407	647	31	problem	problem	NOUN
ftr-407	647	32	adequately	adequately	ADV
ftr-407	647	33	.	.	PUNCT
ftr-407	648	1	ms	ms	PROPN
ftr-407	648	2	.	.	PROPN
ftr-407	648	3	cuenin	cuenin	PROPN
ftr-407	649	1	and	and	CCONJ
ftr-407	649	2	i	i	PRON
ftr-407	649	3	recognized	recognize	VERB
ftr-407	649	4	that	that	SCONJ
ftr-407	649	5	the	the	DET
ftr-407	649	6	approach	approach	NOUN
ftr-407	649	7	we	we	PRON
ftr-407	649	8	adopted	adopt	VERB
ftr-407	649	9	raised	raise	VERB
ftr-407	649	10	opportunities	opportunity	NOUN
ftr-407	649	11	for	for	ADP
ftr-407	649	12	abuse	abuse	NOUN
ftr-407	649	13	,	,	PUNCT
ftr-407	649	14	and	and	CCONJ
ftr-407	649	15	we	we	PRON
ftr-407	649	16	expressly	expressly	ADV
ftr-407	649	17	noted	note	VERB
ftr-407	649	18	that	that	SCONJ
ftr-407	649	19	in	in	ADP
ftr-407	649	20	the	the	DET
ftr-407	649	21	2004	2004	NUM
ftr-407	649	22	article	article	NOUN
ftr-407	649	23	.	.	PUNCT
ftr-407	650	1	we	we	PRON
ftr-407	650	2	stated	state	VERB
ftr-407	650	3	in	in	ADP
ftr-407	650	4	that	that	DET
ftr-407	650	5	article	article	NOUN
ftr-407	650	6	that	that	SCONJ
ftr-407	650	7	while	while	SCONJ
ftr-407	650	8	the	the	DET
ftr-407	650	9	same	same	ADJ
ftr-407	650	10	amount	amount	NOUN
ftr-407	650	11	of	of	ADP
ftr-407	650	12	income	income	NOUN
ftr-407	650	13	will	will	AUX
ftr-407	650	14	be	be	AUX
ftr-407	650	15	recognized	recognize	VERB
ftr-407	650	16	,	,	PUNCT
ftr-407	650	17	the	the	DET
ftr-407	650	18	timing	timing	NOUN
ftr-407	650	19	of	of	ADP
ftr-407	650	20	recognition	recognition	NOUN
ftr-407	650	21	will	will	AUX
ftr-407	650	22	be	be	AUX
ftr-407	650	23	different	different	ADJ
ftr-407	650	24	and	and	CCONJ
ftr-407	650	25	that	that	SCONJ
ftr-407	650	26	the	the	DET
ftr-407	650	27	transaction	transaction	NOUN
ftr-407	650	28	could	could	AUX
ftr-407	650	29	be	be	AUX
ftr-407	650	30	manipulated	manipulate	VERB
ftr-407	650	31	to	to	PART
ftr-407	650	32	change	change	VERB
ftr-407	650	33	the	the	DET
ftr-407	650	34	characterization	characterization	NOUN
ftr-407	650	35	of	of	ADP
ftr-407	650	36	the	the	DET
ftr-407	650	37	income	income	NOUN
ftr-407	650	38	.	.	PUNCT
ftr-407	651	1	we	we	PRON
ftr-407	651	2	noted	note	VERB
ftr-407	651	3	that	that	SCONJ
ftr-407	651	4	the67	the67	ADJ
ftr-407	651	5	change	change	NOUN
ftr-407	651	6	of	of	ADP
ftr-407	651	7	timing	timing	NOUN
ftr-407	651	8	of	of	ADP
ftr-407	651	9	recognition	recognition	NOUN
ftr-407	651	10	and	and	CCONJ
ftr-407	651	11	the	the	DET
ftr-407	651	12	potential	potential	NOUN
ftr-407	651	13	for	for	ADP
ftr-407	651	14	changing	change	VERB
ftr-407	651	15	characterization	characterization	NOUN
ftr-407	651	16	weighed	weigh	VERB
ftr-407	651	17	against	against	ADP
ftr-407	651	18	our	our	PRON
ftr-407	651	19	conclusions	conclusion	NOUN
ftr-407	651	20	,	,	PUNCT
ftr-407	651	21	but	but	CCONJ
ftr-407	651	22	we	we	PRON
ftr-407	651	23	regarded	regard	VERB
ftr-407	651	24	them	they	PRON
ftr-407	651	25	as	as	ADP
ftr-407	651	26	minor	minor	ADJ
ftr-407	651	27	costs	cost	NOUN
ftr-407	651	28	that	that	PRON
ftr-407	651	29	are	be	AUX
ftr-407	651	30	outweighed	outweigh	VERB
ftr-407	651	31	by	by	ADP
ftr-407	651	32	the	the	DET
ftr-407	651	33	considerations	consideration	NOUN
ftr-407	651	34	that	that	PRON
ftr-407	651	35	favor	favor	VERB
ftr-407	651	36	nonrecognition	nonrecognition	NOUN
ftr-407	651	37	.	.	PUNCT
ftr-407	652	1	68	68	NUM
ftr-407	652	2	in	in	ADP
ftr-407	652	3	their	their	PRON
ftr-407	652	4	lazarus	lazarus	PROPN
ftr-407	652	5	effect	effect	PROPN
ftr-407	652	6	article	article	PROPN
ftr-407	652	7	,	,	PUNCT
ftr-407	652	8	cameron	cameron	PROPN
ftr-407	652	9	and	and	CCONJ
ftr-407	652	10	postlewaite	postlewaite	NOUN
ftr-407	652	11	have	have	AUX
ftr-407	652	12	done	do	VERB
ftr-407	652	13	a	a	DET
ftr-407	652	14	thorough	thorough	ADJ
ftr-407	652	15	and	and	CCONJ
ftr-407	652	16	commendable	commendable	ADJ
ftr-407	652	17	job	job	NOUN
ftr-407	652	18	of	of	ADP
ftr-407	652	19	illustrating	illustrate	VERB
ftr-407	652	20	how	how	SCONJ
ftr-407	652	21	our	our	PRON
ftr-407	652	22	proposed	propose	VERB
ftr-407	652	23	treatment	treatment	NOUN
ftr-407	652	24	alters	alter	VERB
ftr-407	652	25	the	the	DET
ftr-407	652	26	timing	timing	NOUN
ftr-407	652	27	of	of	ADP
ftr-407	652	28	recognition	recognition	NOUN
ftr-407	652	29	and	and	CCONJ
ftr-407	652	30	how	how	SCONJ
ftr-407	652	31	it	it	PRON
ftr-407	652	32	can	can	AUX
ftr-407	652	33	be	be	AUX
ftr-407	652	34	manipulated	manipulate	VERB
ftr-407	652	35	to	to	PART
ftr-407	652	36	alter	alter	VERB
ftr-407	652	37	characterization	characterization	NOUN
ftr-407	652	38	.	.	PUNCT
ftr-407	653	1	while	while	SCONJ
ftr-407	653	2	these	these	DET
ftr-407	653	3	points	point	NOUN
ftr-407	653	4	were	be	AUX
ftr-407	653	5	noted	note	VERB
ftr-407	653	6	in	in	ADP
ftr-407	653	7	the	the	DET
ftr-407	653	8	2004	2004	NUM
ftr-407	653	9	article	article	NOUN
ftr-407	653	10	,	,	PUNCT
ftr-407	653	11	the	the	DET
ftr-407	653	12	lazarus	lazarus	PROPN
ftr-407	653	13	effect	effect	NOUN
ftr-407	653	14	article	article	NOUN
ftr-407	653	15	demonstrates	demonstrate	VERB
ftr-407	653	16	with	with	ADP
ftr-407	653	17	clarity	clarity	NOUN
ftr-407	653	18	just	just	ADV
ftr-407	653	19	how	how	SCONJ
ftr-407	653	20	this	this	PRON
ftr-407	653	21	can	can	AUX
ftr-407	653	22	take	take	VERB
ftr-407	653	23	place	place	NOUN
ftr-407	653	24	.	.	PUNCT
ftr-407	654	1	ultimately	ultimately	ADV
ftr-407	654	2	,	,	PUNCT
ftr-407	654	3	the	the	DET
ftr-407	654	4	determination	determination	NOUN
ftr-407	654	5	of	of	ADP
ftr-407	654	6	whether	whether	SCONJ
ftr-407	654	7	gain	gain	NOUN
ftr-407	654	8	should	should	AUX
ftr-407	654	9	be	be	AUX
ftr-407	654	10	recognized	recognize	VERB
ftr-407	654	11	rests	rest	NOUN
ftr-407	654	12	on	on	ADP
ftr-407	654	13	a	a	DET
ftr-407	654	14	weighing	weighing	NOUN
ftr-407	654	15	of	of	ADP
ftr-407	654	16	the	the	DET
ftr-407	654	17	potential	potential	NOUN
ftr-407	654	18	for	for	ADP
ftr-407	654	19	abuse	abuse	NOUN
ftr-407	654	20	on	on	ADP
ftr-407	654	21	one	one	NUM
ftr-407	654	22	side	side	NOUN
ftr-407	654	23	and	and	CCONJ
ftr-407	654	24	the	the	DET
ftr-407	654	25	objective	objective	NOUN
ftr-407	654	26	of	of	ADP
ftr-407	654	27	nonrecognition	nonrecognition	NOUN
ftr-407	654	28	for	for	ADP
ftr-407	654	29	partnership	partnership	NOUN
ftr-407	654	30	to	to	PART
ftr-407	654	31	partner	partner	VERB
ftr-407	654	32	transactions	transaction	NOUN
ftr-407	654	33	on	on	ADP
ftr-407	654	34	the	the	DET
ftr-407	654	35	other	other	ADJ
ftr-407	654	36	.	.	PUNCT
ftr-407	655	1	there	there	PRON
ftr-407	655	2	is	be	VERB
ftr-407	655	3	an	an	DET
ftr-407	655	4	additional	additional	ADJ
ftr-407	655	5	consideration	consideration	NOUN
ftr-407	655	6	on	on	ADP
ftr-407	655	7	each	each	DET
ftr-407	655	8	side	side	NOUN
ftr-407	655	9	of	of	ADP
ftr-407	655	10	that	that	DET
ftr-407	655	11	issue	issue	NOUN
ftr-407	655	12	,	,	PUNCT
ftr-407	655	13	but	but	CCONJ
ftr-407	655	14	those	those	DET
ftr-407	655	15	two	two	NUM
ftr-407	655	16	are	be	AUX
ftr-407	655	17	the69	the69	ADJ
ftr-407	655	18	principal	principal	ADJ
ftr-407	655	19	considerations	consideration	NOUN
ftr-407	655	20	.	.	PUNCT
ftr-407	656	1	in	in	ADP
ftr-407	656	2	the	the	DET
ftr-407	656	3	2004	2004	NUM
ftr-407	656	4	article	article	NOUN
ftr-407	656	5	,	,	PUNCT
ftr-407	656	6	we	we	PRON
ftr-407	656	7	concluded	conclude	VERB
ftr-407	656	8	that	that	SCONJ
ftr-407	656	9	the	the	DET
ftr-407	656	10	potential	potential	NOUN
ftr-407	656	11	for	for	ADP
ftr-407	656	12	abuse	abuse	NOUN
ftr-407	656	13	consideration	consideration	NOUN
ftr-407	656	14	is	be	AUX
ftr-407	656	15	of	of	ADP
ftr-407	656	16	less	less	ADJ
ftr-407	656	17	significance	significance	NOUN
ftr-407	656	18	than	than	ADP
ftr-407	656	19	the	the	DET
ftr-407	656	20	nonrecognition	nonrecognition	NOUN
ftr-407	656	21	principle	principle	NOUN
ftr-407	656	22	,	,	PUNCT
ftr-407	656	23	and	and	CCONJ
ftr-407	656	24	cameron	cameron	PROPN
ftr-407	656	25	and	and	CCONJ
ftr-407	656	26	postlewaite	postlewaite	NOUN
ftr-407	656	27	have	have	AUX
ftr-407	656	28	properly	properly	ADV
ftr-407	656	29	taken	take	VERB
ftr-407	656	30	us	we	PRON
ftr-407	656	31	to	to	ADP
ftr-407	656	32	task	task	NOUN
ftr-407	656	33	for	for	ADP
ftr-407	656	34	not	not	PART
ftr-407	656	35	fleshing	flesh	VERB
ftr-407	656	36	out	out	ADP
ftr-407	656	37	our	our	PRON
ftr-407	656	38	reasons	reason	NOUN
ftr-407	656	39	for	for	ADP
ftr-407	656	40	that	that	DET
ftr-407	656	41	conclusion.70	conclusion.70	PROPN
ftr-407	656	42	2006	2006	NUM
ftr-407	656	43	]	]	PUNCT
ftr-407	656	44	is	be	AUX
ftr-407	656	45	the	the	DET
ftr-407	656	46	report	report	NOUN
ftr-407	656	47	of	of	ADP
ftr-407	656	48	lazarus	lazarus	PROPN
ftr-407	656	49	’s	’s	PART
ftr-407	656	50	death	death	NOUN
ftr-407	656	51	premature	premature	NOUN
ftr-407	656	52	?	?	PUNCT
ftr-407	657	1	441	441	NUM
ftr-407	657	2	71	71	NUM
ftr-407	657	3	.	.	PUNCT
ftr-407	658	1	e.g.	e.g.	ADV
ftr-407	658	2	,	,	PUNCT
ftr-407	658	3	irc	irc	PROPN
ftr-407	658	4	§	§	PROPN
ftr-407	658	5	1245(b)(3	1245(b)(3	NUM
ftr-407	658	6	)	)	PUNCT
ftr-407	658	7	.	.	PUNCT
ftr-407	659	1	72	72	NUM
ftr-407	659	2	.	.	PUNCT
ftr-407	659	3	regs	regs	PROPN
ftr-407	659	4	.	.	PUNCT
ftr-407	660	1	§	§	PROPN
ftr-407	660	2	1.1245	1.1245	NUM
ftr-407	660	3	-	-	SYM
ftr-407	660	4	4(c)(4	4(c)(4	NUM
ftr-407	660	5	)	)	PUNCT
ftr-407	660	6	,	,	PUNCT
ftr-407	660	7	ex	ex	X
ftr-407	660	8	.	.	PUNCT
ftr-407	660	9	(	(	PUNCT
ftr-407	660	10	3	3	NUM
ftr-407	660	11	)	)	PUNCT
ftr-407	660	12	.	.	PUNCT
ftr-407	661	1	the	the	DET
ftr-407	661	2	gain	gain	NOUN
ftr-407	661	3	was	be	AUX
ftr-407	661	4	recognized	recognize	VERB
ftr-407	661	5	to	to	ADP
ftr-407	661	6	the	the	DET
ftr-407	661	7	extent	extent	NOUN
ftr-407	661	8	that	that	SCONJ
ftr-407	661	9	the	the	DET
ftr-407	661	10	liability	liability	NOUN
ftr-407	661	11	of	of	ADP
ftr-407	661	12	which	which	PRON
ftr-407	661	13	the	the	DET
ftr-407	661	14	partner	partner	NOUN
ftr-407	661	15	was	be	AUX
ftr-407	661	16	relieved	relieve	VERB
ftr-407	661	17	exceeded	exceed	VERB
ftr-407	661	18	his	his	PRON
ftr-407	661	19	outside	outside	ADJ
ftr-407	661	20	basis	basis	NOUN
ftr-407	661	21	in	in	ADP
ftr-407	661	22	his	his	PRON
ftr-407	661	23	partnership	partnership	NOUN
ftr-407	661	24	interest	interest	NOUN
ftr-407	661	25	.	.	PUNCT
ftr-407	662	1	see	see	VERB
ftr-407	662	2	irc	irc	PROPN
ftr-407	662	3	§	§	PROPN
ftr-407	662	4	731(a)(1	731(a)(1	NUM
ftr-407	662	5	)	)	PUNCT
ftr-407	662	6	.	.	PUNCT
ftr-407	663	1	73	73	NUM
ftr-407	663	2	.	.	PUNCT
ftr-407	664	1	i	i	PRON
ftr-407	664	2	d.	d.	PROPN
ftr-407	664	3	the	the	DET
ftr-407	664	4	regulation	regulation	NOUN
ftr-407	664	5	has	have	AUX
ftr-407	664	6	been	be	AUX
ftr-407	664	7	criticized	criticize	VERB
ftr-407	664	8	because	because	SCONJ
ftr-407	664	9	the	the	DET
ftr-407	664	10	gain	gain	NOUN
ftr-407	664	11	recognized	recognize	VERB
ftr-407	664	12	by	by	ADP
ftr-407	664	13	the	the	DET
ftr-407	664	14	partner	partner	NOUN
ftr-407	664	15	literally	literally	ADV
ftr-407	664	16	was	be	AUX
ftr-407	664	17	on	on	ADP
ftr-407	664	18	his	his	PRON
ftr-407	664	19	partnership	partnership	NOUN
ftr-407	664	20	interest	interest	NOUN
ftr-407	664	21	rather	rather	ADV
ftr-407	664	22	than	than	ADP
ftr-407	664	23	on	on	ADP
ftr-407	664	24	the	the	DET
ftr-407	664	25	contributed	contribute	VERB
ftr-407	664	26	property	property	NOUN
ftr-407	664	27	,	,	PUNCT
ftr-407	664	28	and	and	CCONJ
ftr-407	664	29	the	the	DET
ftr-407	664	30	recapture	recapture	NOUN
ftr-407	664	31	rules	rule	NOUN
ftr-407	664	32	do	do	AUX
ftr-407	664	33	not	not	PART
ftr-407	664	34	apply	apply	VERB
ftr-407	664	35	to	to	PART
ftr-407	664	36	gain	gain	VERB
ftr-407	664	37	on	on	ADP
ftr-407	664	38	a	a	DET
ftr-407	664	39	partnership	partnership	NOUN
ftr-407	664	40	interest	interest	NOUN
ftr-407	664	41	.	.	PUNCT
ftr-407	665	1	however	however	ADV
ftr-407	665	2	,	,	PUNCT
ftr-407	665	3	the	the	DET
ftr-407	665	4	regulation	regulation	NOUN
ftr-407	665	5	arrives	arrive	VERB
ftr-407	665	6	at	at	ADP
ftr-407	665	7	a	a	DET
ftr-407	665	8	proper	proper	ADJ
ftr-407	665	9	result	result	NOUN
ftr-407	665	10	by	by	ADP
ftr-407	665	11	recognizing	recognize	VERB
ftr-407	665	12	that	that	SCONJ
ftr-407	665	13	the	the	DET
ftr-407	665	14	gain	gain	NOUN
ftr-407	665	15	that	that	PRON
ftr-407	665	16	is	be	AUX
ftr-407	665	17	created	create	VERB
ftr-407	665	18	by	by	ADP
ftr-407	665	19	the	the	DET
ftr-407	665	20	transaction	transaction	NOUN
ftr-407	665	21	is	be	AUX
ftr-407	665	22	attributable	attributable	ADJ
ftr-407	665	23	to	to	ADP
ftr-407	665	24	the	the	DET
ftr-407	665	25	previous	previous	ADJ
ftr-407	665	26	depreciation	depreciation	NOUN
ftr-407	665	27	deductions	deduction	NOUN
ftr-407	665	28	taken	take	VERB
ftr-407	665	29	on	on	ADP
ftr-407	665	30	the	the	DET
ftr-407	665	31	contributed	contribute	VERB
ftr-407	665	32	property	property	NOUN
ftr-407	665	33	and	and	CCONJ
ftr-407	665	34	to	to	ADP
ftr-407	665	35	the	the	DET
ftr-407	665	36	contribution	contribution	NOUN
ftr-407	665	37	of	of	ADP
ftr-407	665	38	that	that	DET
ftr-407	665	39	property	property	NOUN
ftr-407	665	40	to	to	ADP
ftr-407	665	41	the	the	DET
ftr-407	665	42	partnership	partnership	NOUN
ftr-407	665	43	.	.	PUNCT
ftr-407	666	1	the	the	DET
ftr-407	666	2	regulation	regulation	NOUN
ftr-407	666	3	was	be	AUX
ftr-407	666	4	promulgated	promulgate	VERB
ftr-407	666	5	before	before	SCONJ
ftr-407	666	6	changes	change	NOUN
ftr-407	666	7	were	be	AUX
ftr-407	666	8	made	make	VERB
ftr-407	666	9	to	to	ADP
ftr-407	666	10	the	the	DET
ftr-407	666	11	regulations	regulation	NOUN
ftr-407	666	12	under	under	ADP
ftr-407	666	13	§	§	PROPN
ftr-407	666	14	752	752	NUM
ftr-407	666	15	dealing	deal	VERB
ftr-407	666	16	with	with	ADP
ftr-407	666	17	the	the	DET
ftr-407	666	18	allocation	allocation	NOUN
ftr-407	666	19	of	of	ADP
ftr-407	666	20	partnership	partnership	NOUN
ftr-407	666	21	liabilities	liability	NOUN
ftr-407	666	22	among	among	ADP
ftr-407	666	23	the	the	DET
ftr-407	666	24	partners	partner	NOUN
ftr-407	666	25	.	.	PUNCT
ftr-407	667	1	under	under	ADP
ftr-407	667	2	the	the	DET
ftr-407	667	3	current	current	ADJ
ftr-407	667	4	rules	rule	NOUN
ftr-407	667	5	,	,	PUNCT
ftr-407	667	6	the	the	DET
ftr-407	667	7	constructive	constructive	ADJ
ftr-407	667	8	distribution	distribution	NOUN
ftr-407	667	9	to	to	ADP
ftr-407	667	10	the	the	DET
ftr-407	667	11	contributing	contribute	VERB
ftr-407	667	12	partner	partner	NOUN
ftr-407	667	13	resulting	result	VERB
ftr-407	667	14	from	from	ADP
ftr-407	667	15	his	his	PRON
ftr-407	667	16	relief	relief	NOUN
ftr-407	667	17	of	of	ADP
ftr-407	667	18	a	a	DET
ftr-407	667	19	nonrecourse	nonrecourse	NOUN
ftr-407	667	20	liability	liability	NOUN
ftr-407	667	21	would	would	AUX
ftr-407	667	22	not	not	PART
ftr-407	667	23	be	be	AUX
ftr-407	667	24	large	large	ADJ
ftr-407	667	25	enough	enough	ADV
ftr-407	667	26	to	to	PART
ftr-407	667	27	trigger	trigger	VERB
ftr-407	667	28	gain	gain	NOUN
ftr-407	667	29	as	as	ADP
ftr-407	667	30	to	to	ADP
ftr-407	667	31	the	the	DET
ftr-407	667	32	possibility	possibility	NOUN
ftr-407	667	33	that	that	SCONJ
ftr-407	667	34	taxpayers	taxpayer	NOUN
ftr-407	667	35	will	will	AUX
ftr-407	667	36	manipulate	manipulate	VERB
ftr-407	667	37	the	the	DET
ftr-407	667	38	making	making	NOUN
ftr-407	667	39	of	of	ADP
ftr-407	667	40	guaranteed	guarantee	VERB
ftr-407	667	41	payments	payment	NOUN
ftr-407	667	42	so	so	SCONJ
ftr-407	667	43	as	as	SCONJ
ftr-407	667	44	to	to	PART
ftr-407	667	45	shift	shift	VERB
ftr-407	667	46	what	what	PRON
ftr-407	667	47	would	would	AUX
ftr-407	667	48	have	have	AUX
ftr-407	667	49	been	be	AUX
ftr-407	667	50	ordinary	ordinary	ADJ
ftr-407	667	51	income	income	NOUN
ftr-407	667	52	on	on	ADP
ftr-407	667	53	the	the	DET
ftr-407	667	54	disposition	disposition	NOUN
ftr-407	667	55	of	of	ADP
ftr-407	667	56	a	a	DET
ftr-407	667	57	distributed	distribute	VERB
ftr-407	667	58	asset	asset	NOUN
ftr-407	667	59	to	to	ADP
ftr-407	667	60	the	the	DET
ftr-407	667	61	capital	capital	NOUN
ftr-407	667	62	gain	gain	NOUN
ftr-407	667	63	that	that	PRON
ftr-407	667	64	is	be	AUX
ftr-407	667	65	recognized	recognize	VERB
ftr-407	667	66	on	on	ADP
ftr-407	667	67	the	the	DET
ftr-407	667	68	disposition	disposition	NOUN
ftr-407	667	69	of	of	ADP
ftr-407	667	70	a	a	DET
ftr-407	667	71	partnership	partnership	NOUN
ftr-407	667	72	interest	interest	NOUN
ftr-407	667	73	,	,	PUNCT
ftr-407	667	74	that	that	PRON
ftr-407	667	75	seems	seem	VERB
ftr-407	667	76	unlikely	unlikely	ADJ
ftr-407	667	77	to	to	PART
ftr-407	667	78	occur	occur	VERB
ftr-407	667	79	with	with	ADP
ftr-407	667	80	any	any	DET
ftr-407	667	81	frequency	frequency	NOUN
ftr-407	667	82	.	.	PUNCT
ftr-407	668	1	the	the	DET
ftr-407	668	2	shifting	shifting	NOUN
ftr-407	668	3	of	of	ADP
ftr-407	668	4	potential	potential	ADJ
ftr-407	668	5	gain	gain	NOUN
ftr-407	668	6	from	from	ADP
ftr-407	668	7	an	an	DET
ftr-407	668	8	ordinary	ordinary	ADJ
ftr-407	668	9	income	income	NOUN
ftr-407	668	10	asset	asset	NOUN
ftr-407	668	11	to	to	ADP
ftr-407	668	12	a	a	DET
ftr-407	668	13	capital	capital	NOUN
ftr-407	668	14	asset	asset	NOUN
ftr-407	668	15	can	can	AUX
ftr-407	668	16	be	be	AUX
ftr-407	668	17	accomplished	accomplish	VERB
ftr-407	668	18	under	under	ADP
ftr-407	668	19	the	the	DET
ftr-407	668	20	system	system	NOUN
ftr-407	668	21	advocated	advocate	VERB
ftr-407	668	22	in	in	ADP
ftr-407	668	23	the	the	DET
ftr-407	668	24	2004	2004	NUM
ftr-407	668	25	article	article	NOUN
ftr-407	668	26	by	by	ADP
ftr-407	668	27	the	the	DET
ftr-407	668	28	partnership	partnership	NOUN
ftr-407	668	29	’s	’	VERB
ftr-407	668	30	using	use	VERB
ftr-407	668	31	an	an	DET
ftr-407	668	32	ordinary	ordinary	ADJ
ftr-407	668	33	income	income	NOUN
ftr-407	668	34	asset	asset	NOUN
ftr-407	668	35	to	to	PART
ftr-407	668	36	make	make	VERB
ftr-407	668	37	the	the	DET
ftr-407	668	38	guaranteed	guarantee	VERB
ftr-407	668	39	payment	payment	NOUN
ftr-407	668	40	.	.	PUNCT
ftr-407	669	1	the	the	DET
ftr-407	669	2	principal	principal	ADJ
ftr-407	669	3	ordinary	ordinary	ADJ
ftr-407	669	4	income	income	NOUN
ftr-407	669	5	assets	asset	NOUN
ftr-407	669	6	of	of	ADP
ftr-407	669	7	a	a	DET
ftr-407	669	8	business	business	NOUN
ftr-407	669	9	are	be	AUX
ftr-407	669	10	inventory	inventory	NOUN
ftr-407	669	11	and	and	CCONJ
ftr-407	669	12	accounts	account	VERB
ftr-407	669	13	receivable	receivable	ADJ
ftr-407	669	14	.	.	PUNCT
ftr-407	670	1	inventory	inventory	NOUN
ftr-407	670	2	can	can	AUX
ftr-407	670	3	be	be	AUX
ftr-407	670	4	sold	sell	VERB
ftr-407	670	5	more	more	ADV
ftr-407	670	6	readily	readily	ADV
ftr-407	670	7	by	by	ADP
ftr-407	670	8	the	the	DET
ftr-407	670	9	business	business	NOUN
ftr-407	670	10	entity	entity	NOUN
ftr-407	670	11	than	than	ADP
ftr-407	670	12	by	by	ADP
ftr-407	670	13	the	the	DET
ftr-407	670	14	owners	owner	NOUN
ftr-407	670	15	,	,	PUNCT
ftr-407	670	16	and	and	CCONJ
ftr-407	670	17	so	so	ADV
ftr-407	670	18	inventory	inventory	NOUN
ftr-407	670	19	typically	typically	ADV
ftr-407	670	20	will	will	AUX
ftr-407	670	21	be	be	AUX
ftr-407	670	22	sold	sell	VERB
ftr-407	670	23	and	and	CCONJ
ftr-407	670	24	the	the	DET
ftr-407	670	25	proceeds	proceed	NOUN
ftr-407	670	26	distributed	distribute	VERB
ftr-407	670	27	to	to	ADP
ftr-407	670	28	partners	partner	NOUN
ftr-407	670	29	rather	rather	ADV
ftr-407	670	30	than	than	ADP
ftr-407	670	31	distributing	distribute	VERB
ftr-407	670	32	the	the	DET
ftr-407	670	33	inventory	inventory	NOUN
ftr-407	670	34	directly	directly	ADV
ftr-407	670	35	to	to	ADP
ftr-407	670	36	them	they	PRON
ftr-407	670	37	.	.	PUNCT
ftr-407	671	1	similarly	similarly	ADV
ftr-407	671	2	,	,	PUNCT
ftr-407	671	3	accounts	account	VERB
ftr-407	671	4	receivable	receivable	ADJ
ftr-407	671	5	typically	typically	ADV
ftr-407	671	6	will	will	AUX
ftr-407	671	7	be	be	AUX
ftr-407	671	8	collected	collect	VERB
ftr-407	671	9	by	by	ADP
ftr-407	671	10	the	the	DET
ftr-407	671	11	business	business	NOUN
ftr-407	671	12	entity	entity	NOUN
ftr-407	671	13	and	and	CCONJ
ftr-407	671	14	the	the	DET
ftr-407	671	15	proceeds	proceed	NOUN
ftr-407	671	16	distributed	distribute	VERB
ftr-407	671	17	to	to	ADP
ftr-407	671	18	the	the	DET
ftr-407	671	19	partners	partner	NOUN
ftr-407	671	20	.	.	PUNCT
ftr-407	672	1	one	one	NUM
ftr-407	672	2	type	type	NOUN
ftr-407	672	3	of	of	ADP
ftr-407	672	4	ordinary	ordinary	ADJ
ftr-407	672	5	income	income	NOUN
ftr-407	672	6	property	property	NOUN
ftr-407	672	7	that	that	PRON
ftr-407	672	8	could	could	AUX
ftr-407	672	9	conveniently	conveniently	ADV
ftr-407	672	10	be	be	AUX
ftr-407	672	11	used	use	VERB
ftr-407	672	12	to	to	PART
ftr-407	672	13	make	make	VERB
ftr-407	672	14	a	a	DET
ftr-407	672	15	guaranteed	guarantee	VERB
ftr-407	672	16	payment	payment	NOUN
ftr-407	672	17	is	be	AUX
ftr-407	672	18	property	property	NOUN
ftr-407	672	19	in	in	ADP
ftr-407	672	20	which	which	PRON
ftr-407	672	21	there	there	PRON
ftr-407	672	22	is	be	VERB
ftr-407	672	23	a	a	DET
ftr-407	672	24	potential	potential	ADJ
ftr-407	672	25	recapture	recapture	NOUN
ftr-407	672	26	of	of	ADP
ftr-407	672	27	depreciation	depreciation	NOUN
ftr-407	672	28	(	(	PUNCT
ftr-407	672	29	e.g.	e.g.	ADV
ftr-407	672	30	,	,	PUNCT
ftr-407	672	31	property	property	NOUN
ftr-407	672	32	for	for	ADP
ftr-407	672	33	which	which	PRON
ftr-407	672	34	some	some	PRON
ftr-407	672	35	or	or	CCONJ
ftr-407	672	36	all	all	PRON
ftr-407	672	37	of	of	ADP
ftr-407	672	38	the	the	DET
ftr-407	672	39	gain	gain	NOUN
ftr-407	672	40	on	on	ADP
ftr-407	672	41	disposition	disposition	NOUN
ftr-407	672	42	would	would	AUX
ftr-407	672	43	be	be	AUX
ftr-407	672	44	ordinary	ordinary	ADJ
ftr-407	672	45	income	income	NOUN
ftr-407	672	46	under	under	ADP
ftr-407	672	47	section	section	NOUN
ftr-407	672	48	1245	1245	NUM
ftr-407	672	49	)	)	PUNCT
ftr-407	672	50	.	.	PUNCT
ftr-407	673	1	however	however	ADV
ftr-407	673	2	,	,	PUNCT
ftr-407	673	3	there	there	PRON
ftr-407	673	4	is	be	VERB
ftr-407	673	5	a	a	DET
ftr-407	673	6	significant	significant	ADJ
ftr-407	673	7	possibility	possibility	NOUN
ftr-407	673	8	that	that	SCONJ
ftr-407	673	9	one	one	NUM
ftr-407	673	10	of	of	ADP
ftr-407	673	11	the	the	DET
ftr-407	673	12	recapture	recapture	NOUN
ftr-407	673	13	provisions	provision	NOUN
ftr-407	673	14	(	(	PUNCT
ftr-407	673	15	such	such	ADJ
ftr-407	673	16	as	as	ADP
ftr-407	673	17	section	section	NOUN
ftr-407	673	18	1245	1245	NUM
ftr-407	673	19	)	)	PUNCT
ftr-407	673	20	would	would	AUX
ftr-407	673	21	override	override	VERB
ftr-407	673	22	the	the	DET
ftr-407	673	23	nonrecognition	nonrecognition	NOUN
ftr-407	673	24	principle	principle	NOUN
ftr-407	673	25	and	and	CCONJ
ftr-407	673	26	require	require	VERB
ftr-407	673	27	the	the	DET
ftr-407	673	28	partnership	partnership	NOUN
ftr-407	673	29	to	to	PART
ftr-407	673	30	recognize	recognize	VERB
ftr-407	673	31	gain	gain	NOUN
ftr-407	673	32	.	.	PUNCT
ftr-407	674	1	while	while	SCONJ
ftr-407	674	2	section	section	NOUN
ftr-407	674	3	731	731	NUM
ftr-407	674	4	nonrecognition	nonrecognition	NOUN
ftr-407	674	5	takes	take	VERB
ftr-407	674	6	priority	priority	NOUN
ftr-407	674	7	over	over	ADP
ftr-407	674	8	recapture	recapture	NOUN
ftr-407	674	9	of	of	ADP
ftr-407	674	10	depreciation	depreciation	NOUN
ftr-407	674	11	provisions	provision	NOUN
ftr-407	674	12	,	,	PUNCT
ftr-407	674	13	the71	the71	NOUN
ftr-407	674	14	nonrecognition	nonrecognition	NOUN
ftr-407	674	15	proposed	propose	VERB
ftr-407	674	16	in	in	ADP
ftr-407	674	17	the	the	DET
ftr-407	674	18	2004	2004	NUM
ftr-407	674	19	article	article	NOUN
ftr-407	674	20	is	be	AUX
ftr-407	674	21	not	not	PART
ftr-407	674	22	based	base	VERB
ftr-407	674	23	on	on	ADP
ftr-407	674	24	an	an	DET
ftr-407	674	25	application	application	NOUN
ftr-407	674	26	of	of	ADP
ftr-407	674	27	section	section	NOUN
ftr-407	674	28	731	731	NUM
ftr-407	674	29	itself	itself	PRON
ftr-407	674	30	,	,	PUNCT
ftr-407	674	31	but	but	CCONJ
ftr-407	674	32	rather	rather	ADV
ftr-407	674	33	on	on	ADP
ftr-407	674	34	the	the	DET
ftr-407	674	35	principles	principle	NOUN
ftr-407	674	36	which	which	PRON
ftr-407	674	37	are	be	AUX
ftr-407	674	38	reflected	reflect	VERB
ftr-407	674	39	in	in	ADP
ftr-407	674	40	section	section	NOUN
ftr-407	674	41	731	731	NUM
ftr-407	674	42	.	.	PUNCT
ftr-407	675	1	in	in	ADP
ftr-407	675	2	a	a	DET
ftr-407	675	3	regulation	regulation	NOUN
ftr-407	675	4	,	,	PUNCT
ftr-407	675	5	treasury	treasury	PROPN
ftr-407	675	6	has	have	AUX
ftr-407	675	7	applied	apply	VERB
ftr-407	675	8	section	section	NOUN
ftr-407	675	9	1245	1245	NUM
ftr-407	675	10	recapture	recapture	NOUN
ftr-407	675	11	rules	rule	NOUN
ftr-407	675	12	to	to	ADP
ftr-407	675	13	a	a	DET
ftr-407	675	14	constructive	constructive	ADJ
ftr-407	675	15	receipt	receipt	NOUN
ftr-407	675	16	of	of	ADP
ftr-407	675	17	cash	cash	NOUN
ftr-407	675	18	from	from	ADP
ftr-407	675	19	a	a	DET
ftr-407	675	20	partnership	partnership	NOUN
ftr-407	675	21	because	because	SCONJ
ftr-407	675	22	of	of	ADP
ftr-407	675	23	nonrecourse	nonrecourse	NOUN
ftr-407	675	24	liabilities	liability	NOUN
ftr-407	675	25	encumbering	encumber	VERB
ftr-407	675	26	property	property	NOUN
ftr-407	675	27	contributed	contribute	VERB
ftr-407	675	28	to	to	ADP
ftr-407	675	29	the	the	DET
ftr-407	675	30	partnership	partnership	NOUN
ftr-407	675	31	to	to	ADP
ftr-407	675	32	the	the	DET
ftr-407	675	33	extent	extent	NOUN
ftr-407	675	34	that	that	SCONJ
ftr-407	675	35	the	the	DET
ftr-407	675	36	partner	partner	NOUN
ftr-407	675	37	recognized	recognize	VERB
ftr-407	675	38	gain	gain	NOUN
ftr-407	675	39	therefrom	therefrom	NOUN
ftr-407	675	40	under	under	ADP
ftr-407	675	41	section	section	NOUN
ftr-407	675	42	731(a)(1	731(a)(1	NUM
ftr-407	675	43	)	)	PUNCT
ftr-407	675	44	.	.	PUNCT
ftr-407	676	1	that	that	DET
ftr-407	676	2	regulation72	regulation72	NOUN
ftr-407	676	3	shows	show	VERB
ftr-407	676	4	that	that	SCONJ
ftr-407	676	5	treasury	treasury	PROPN
ftr-407	676	6	will	will	AUX
ftr-407	676	7	protect	protect	VERB
ftr-407	676	8	the	the	DET
ftr-407	676	9	recapture	recapture	NOUN
ftr-407	676	10	of	of	ADP
ftr-407	676	11	income	income	NOUN
ftr-407	676	12	by	by	ADP
ftr-407	676	13	applying	apply	VERB
ftr-407	676	14	the	the	DET
ftr-407	676	15	recapture	recapture	NOUN
ftr-407	676	16	provision	provision	NOUN
ftr-407	676	17	broadly	broadly	ADV
ftr-407	676	18	to	to	PART
ftr-407	676	19	cover	cover	VERB
ftr-407	676	20	transactions	transaction	NOUN
ftr-407	676	21	that	that	PRON
ftr-407	676	22	are	be	AUX
ftr-407	676	23	not	not	PART
ftr-407	676	24	literally	literally	ADV
ftr-407	676	25	within	within	ADP
ftr-407	676	26	its	its	PRON
ftr-407	676	27	scope.73	scope.73	NOUN
ftr-407	676	28	442	442	NUM
ftr-407	676	29	florida	florida	PROPN
ftr-407	676	30	tax	tax	NOUN
ftr-407	676	31	review	review	NOUN
ftr-407	676	32	vol.7:6	vol.7:6	NOUN
ftr-407	676	33	recognition	recognition	PROPN
ftr-407	676	34	.	.	PUNCT
ftr-407	677	1	regs	regs	PROPN
ftr-407	677	2	.	.	PUNCT
ftr-407	678	1	§	§	PROPN
ftr-407	678	2	1.752	1.752	NUM
ftr-407	678	3	-	-	SYM
ftr-407	678	4	3(a)(2	3(a)(2	NUM
ftr-407	678	5	)	)	PUNCT
ftr-407	678	6	.	.	PUNCT
ftr-407	679	1	but	but	CCONJ
ftr-407	679	2	,	,	PUNCT
ftr-407	679	3	the	the	DET
ftr-407	679	4	regulation	regulation	NOUN
ftr-407	679	5	is	be	AUX
ftr-407	679	6	still	still	ADV
ftr-407	679	7	significant	significant	ADJ
ftr-407	679	8	in	in	ADP
ftr-407	679	9	demonstrating	demonstrate	VERB
ftr-407	679	10	that	that	SCONJ
ftr-407	679	11	the	the	DET
ftr-407	679	12	recapture	recapture	NOUN
ftr-407	679	13	rules	rule	NOUN
ftr-407	679	14	will	will	AUX
ftr-407	679	15	be	be	AUX
ftr-407	679	16	applied	apply	VERB
ftr-407	679	17	broadly	broadly	ADV
ftr-407	679	18	.	.	PUNCT
ftr-407	680	1	74	74	NUM
ftr-407	680	2	.	.	PUNCT
ftr-407	681	1	e.g.	e.g.	ADV
ftr-407	681	2	,	,	PUNCT
ftr-407	681	3	irc	irc	ADV
ftr-407	681	4	§	§	PROPN
ftr-407	681	5	§	§	PROPN
ftr-407	681	6	358	358	NUM
ftr-407	681	7	,	,	PUNCT
ftr-407	681	8	722	722	NUM
ftr-407	681	9	,	,	PUNCT
ftr-407	681	10	1031(d	1031(d	NUM
ftr-407	681	11	)	)	PUNCT
ftr-407	681	12	.	.	PUNCT
ftr-407	682	1	of	of	ADP
ftr-407	682	2	course	course	ADV
ftr-407	682	3	,	,	PUNCT
ftr-407	682	4	it	it	PRON
ftr-407	682	5	is	be	AUX
ftr-407	682	6	possible	possible	ADJ
ftr-407	682	7	that	that	SCONJ
ftr-407	682	8	if	if	SCONJ
ftr-407	682	9	the	the	DET
ftr-407	682	10	views	view	NOUN
ftr-407	682	11	of	of	ADP
ftr-407	682	12	the	the	DET
ftr-407	682	13	2004	2004	NUM
ftr-407	682	14	article	article	NOUN
ftr-407	682	15	are	be	AUX
ftr-407	682	16	adopted	adopt	VERB
ftr-407	682	17	,	,	PUNCT
ftr-407	682	18	it	it	PRON
ftr-407	682	19	might	might	AUX
ftr-407	682	20	induce	induce	VERB
ftr-407	682	21	partnerships	partnership	NOUN
ftr-407	682	22	to	to	PART
ftr-407	682	23	make	make	VERB
ftr-407	682	24	guaranteed	guaranteed	ADJ
ftr-407	682	25	payments	payment	NOUN
ftr-407	682	26	with	with	ADP
ftr-407	682	27	ordinary	ordinary	ADJ
ftr-407	682	28	income	income	NOUN
ftr-407	682	29	assets	asset	NOUN
ftr-407	682	30	,	,	PUNCT
ftr-407	682	31	and	and	CCONJ
ftr-407	682	32	the	the	DET
ftr-407	682	33	abuse	abuse	NOUN
ftr-407	682	34	would	would	AUX
ftr-407	682	35	then	then	ADV
ftr-407	682	36	become	become	VERB
ftr-407	682	37	significant	significant	ADJ
ftr-407	682	38	.	.	PUNCT
ftr-407	683	1	if	if	SCONJ
ftr-407	683	2	that	that	PRON
ftr-407	683	3	occurs	occur	VERB
ftr-407	683	4	,	,	PUNCT
ftr-407	683	5	then	then	ADV
ftr-407	683	6	congress	congress	PROPN
ftr-407	683	7	could	could	AUX
ftr-407	683	8	address	address	VERB
ftr-407	683	9	the	the	DET
ftr-407	683	10	problem	problem	NOUN
ftr-407	683	11	and	and	CCONJ
ftr-407	683	12	cure	cure	VERB
ftr-407	683	13	it	it	PRON
ftr-407	683	14	.	.	PUNCT
ftr-407	684	1	the	the	DET
ftr-407	684	2	potential	potential	NOUN
ftr-407	684	3	for	for	ADP
ftr-407	684	4	shifting	shift	VERB
ftr-407	684	5	ordinary	ordinary	ADJ
ftr-407	684	6	income	income	NOUN
ftr-407	684	7	to	to	ADP
ftr-407	684	8	capital	capital	NOUN
ftr-407	684	9	gain	gain	NOUN
ftr-407	684	10	was	be	AUX
ftr-407	684	11	the	the	DET
ftr-407	684	12	object	object	NOUN
ftr-407	684	13	of	of	ADP
ftr-407	684	14	the	the	DET
ftr-407	684	15	adoption	adoption	NOUN
ftr-407	684	16	of	of	ADP
ftr-407	684	17	section	section	NOUN
ftr-407	684	18	751	751	NUM
ftr-407	684	19	to	to	PART
ftr-407	684	20	prevent	prevent	VERB
ftr-407	684	21	that	that	SCONJ
ftr-407	684	22	from	from	ADP
ftr-407	684	23	occurring	occur	VERB
ftr-407	684	24	in	in	ADP
ftr-407	684	25	the	the	DET
ftr-407	684	26	circumstances	circumstance	NOUN
ftr-407	684	27	to	to	PART
ftr-407	684	28	which	which	PRON
ftr-407	684	29	that	that	DET
ftr-407	684	30	provision	provision	NOUN
ftr-407	684	31	applies	apply	VERB
ftr-407	684	32	.	.	PUNCT
ftr-407	685	1	while	while	SCONJ
ftr-407	685	2	section	section	NOUN
ftr-407	685	3	751	751	NUM
ftr-407	685	4	has	have	AUX
ftr-407	685	5	been	be	AUX
ftr-407	685	6	criticized	criticize	VERB
ftr-407	685	7	and	and	CCONJ
ftr-407	685	8	thought	think	VERB
ftr-407	685	9	to	to	PART
ftr-407	685	10	be	be	AUX
ftr-407	685	11	unnecessary	unnecessary	ADJ
ftr-407	685	12	,	,	PUNCT
ftr-407	685	13	it	it	PRON
ftr-407	685	14	shows	show	VERB
ftr-407	685	15	that	that	SCONJ
ftr-407	685	16	congress	congress	PROPN
ftr-407	685	17	chose	choose	VERB
ftr-407	685	18	to	to	PART
ftr-407	685	19	address	address	VERB
ftr-407	685	20	the	the	DET
ftr-407	685	21	problem	problem	NOUN
ftr-407	685	22	by	by	ADP
ftr-407	685	23	singling	single	VERB
ftr-407	685	24	out	out	ADP
ftr-407	685	25	the	the	DET
ftr-407	685	26	ordinary	ordinary	ADJ
ftr-407	685	27	income	income	NOUN
ftr-407	685	28	issue	issue	NOUN
ftr-407	685	29	rather	rather	ADV
ftr-407	685	30	than	than	ADP
ftr-407	685	31	to	to	PART
ftr-407	685	32	change	change	VERB
ftr-407	685	33	subchapter	subchapter	NOUN
ftr-407	685	34	k	k	PROPN
ftr-407	685	35	’s	’s	PART
ftr-407	685	36	basic	basic	ADJ
ftr-407	685	37	treatment	treatment	NOUN
ftr-407	685	38	of	of	ADP
ftr-407	685	39	sales	sale	NOUN
ftr-407	685	40	of	of	ADP
ftr-407	685	41	partnership	partnership	NOUN
ftr-407	685	42	interests	interest	NOUN
ftr-407	685	43	and	and	CCONJ
ftr-407	685	44	partnership	partnership	NOUN
ftr-407	685	45	distributions	distribution	NOUN
ftr-407	685	46	.	.	PUNCT
ftr-407	686	1	similarly	similarly	ADV
ftr-407	686	2	,	,	PUNCT
ftr-407	686	3	if	if	SCONJ
ftr-407	686	4	it	it	PRON
ftr-407	686	5	turns	turn	VERB
ftr-407	686	6	out	out	ADP
ftr-407	686	7	that	that	SCONJ
ftr-407	686	8	there	there	PRON
ftr-407	686	9	are	be	VERB
ftr-407	686	10	significant	significant	ADJ
ftr-407	686	11	instances	instance	NOUN
ftr-407	686	12	in	in	ADP
ftr-407	686	13	which	which	PRON
ftr-407	686	14	partnerships	partnership	NOUN
ftr-407	686	15	actually	actually	ADV
ftr-407	686	16	do	do	AUX
ftr-407	686	17	abuse	abuse	VERB
ftr-407	686	18	the	the	DET
ftr-407	686	19	2004	2004	NUM
ftr-407	686	20	article	article	NOUN
ftr-407	686	21	’s	’s	PART
ftr-407	686	22	approach	approach	NOUN
ftr-407	686	23	,	,	PUNCT
ftr-407	686	24	rather	rather	ADV
ftr-407	686	25	than	than	ADP
ftr-407	686	26	to	to	PART
ftr-407	686	27	abandon	abandon	VERB
ftr-407	686	28	the	the	DET
ftr-407	686	29	nonrecognition	nonrecognition	NOUN
ftr-407	686	30	principle	principle	NOUN
ftr-407	686	31	entirely	entirely	ADV
ftr-407	686	32	,	,	PUNCT
ftr-407	686	33	congress	congress	PROPN
ftr-407	686	34	could	could	AUX
ftr-407	686	35	adopt	adopt	VERB
ftr-407	686	36	a	a	DET
ftr-407	686	37	more	more	ADV
ftr-407	686	38	limited	limited	ADJ
ftr-407	686	39	and	and	CCONJ
ftr-407	686	40	targeted	target	VERB
ftr-407	686	41	prevention	prevention	NOUN
ftr-407	686	42	of	of	ADP
ftr-407	686	43	that	that	DET
ftr-407	686	44	abuse	abuse	NOUN
ftr-407	686	45	.	.	PUNCT
ftr-407	687	1	apart	apart	ADV
ftr-407	687	2	from	from	ADP
ftr-407	687	3	the	the	DET
ftr-407	687	4	ordinary	ordinary	ADJ
ftr-407	687	5	income	income	NOUN
ftr-407	687	6	issue	issue	NOUN
ftr-407	687	7	,	,	PUNCT
ftr-407	687	8	there	there	PRON
ftr-407	687	9	also	also	ADV
ftr-407	687	10	is	be	AUX
ftr-407	687	11	a	a	DET
ftr-407	687	12	timing	timing	NOUN
ftr-407	687	13	question	question	NOUN
ftr-407	687	14	of	of	ADP
ftr-407	687	15	whether	whether	SCONJ
ftr-407	687	16	it	it	PRON
ftr-407	687	17	is	be	AUX
ftr-407	687	18	an	an	DET
ftr-407	687	19	abuse	abuse	NOUN
ftr-407	687	20	to	to	PART
ftr-407	687	21	permit	permit	VERB
ftr-407	687	22	the	the	DET
ftr-407	687	23	parties	party	NOUN
ftr-407	687	24	to	to	PART
ftr-407	687	25	shift	shift	VERB
ftr-407	687	26	the	the	DET
ftr-407	687	27	potential	potential	ADJ
ftr-407	687	28	gain	gain	NOUN
ftr-407	687	29	on	on	ADP
ftr-407	687	30	the	the	DET
ftr-407	687	31	distributed	distribute	VERB
ftr-407	687	32	property	property	NOUN
ftr-407	687	33	to	to	ADP
ftr-407	687	34	the	the	DET
ftr-407	687	35	partners	partner	NOUN
ftr-407	687	36	’	’	PART
ftr-407	687	37	partnership	partnership	NOUN
ftr-407	687	38	interests	interest	NOUN
ftr-407	687	39	.	.	PUNCT
ftr-407	688	1	the	the	DET
ftr-407	688	2	distributee	distributee	NOUN
ftr-407	688	3	could	could	AUX
ftr-407	688	4	then	then	ADV
ftr-407	688	5	sell	sell	VERB
ftr-407	688	6	the	the	DET
ftr-407	688	7	distributed	distribute	VERB
ftr-407	688	8	property	property	NOUN
ftr-407	688	9	for	for	ADP
ftr-407	688	10	no	no	DET
ftr-407	688	11	gain	gain	NOUN
ftr-407	688	12	,	,	PUNCT
ftr-407	688	13	and	and	CCONJ
ftr-407	688	14	the	the	DET
ftr-407	688	15	potential	potential	ADJ
ftr-407	688	16	gain	gain	NOUN
ftr-407	688	17	from	from	ADP
ftr-407	688	18	the	the	DET
ftr-407	688	19	distributed	distribute	VERB
ftr-407	688	20	property	property	NOUN
ftr-407	688	21	will	will	AUX
ftr-407	688	22	be	be	AUX
ftr-407	688	23	deferred	defer	VERB
ftr-407	688	24	until	until	SCONJ
ftr-407	688	25	it	it	PRON
ftr-407	688	26	is	be	AUX
ftr-407	688	27	recognized	recognize	VERB
ftr-407	688	28	on	on	ADP
ftr-407	688	29	the	the	DET
ftr-407	688	30	disposition	disposition	NOUN
ftr-407	688	31	of	of	ADP
ftr-407	688	32	the	the	DET
ftr-407	688	33	partnership	partnership	NOUN
ftr-407	688	34	interests	interest	NOUN
ftr-407	688	35	of	of	ADP
ftr-407	688	36	all	all	DET
ftr-407	688	37	the	the	DET
ftr-407	688	38	partners	partner	NOUN
ftr-407	688	39	.	.	PUNCT
ftr-407	689	1	the	the	DET
ftr-407	689	2	timing	timing	NOUN
ftr-407	689	3	certainly	certainly	ADV
ftr-407	689	4	will	will	AUX
ftr-407	689	5	be	be	AUX
ftr-407	689	6	different	different	ADJ
ftr-407	689	7	,	,	PUNCT
ftr-407	689	8	and	and	CCONJ
ftr-407	689	9	that	that	PRON
ftr-407	689	10	is	be	AUX
ftr-407	689	11	acknowledged	acknowledge	VERB
ftr-407	689	12	in	in	ADP
ftr-407	689	13	the	the	DET
ftr-407	689	14	2004	2004	NUM
ftr-407	689	15	article	article	NOUN
ftr-407	689	16	.	.	PUNCT
ftr-407	690	1	the	the	DET
ftr-407	690	2	gain	gain	NOUN
ftr-407	690	3	may	may	AUX
ftr-407	690	4	be	be	AUX
ftr-407	690	5	recognized	recognize	VERB
ftr-407	690	6	before	before	SCONJ
ftr-407	690	7	the	the	DET
ftr-407	690	8	distributee	distributee	NOUN
ftr-407	690	9	disposes	dispose	VERB
ftr-407	690	10	of	of	ADP
ftr-407	690	11	the	the	DET
ftr-407	690	12	distributed	distribute	VERB
ftr-407	690	13	asset	asset	NOUN
ftr-407	690	14	if	if	SCONJ
ftr-407	690	15	the	the	DET
ftr-407	690	16	partnership	partnership	NOUN
ftr-407	690	17	liquidates	liquidate	VERB
ftr-407	690	18	before	before	ADV
ftr-407	690	19	then	then	ADV
ftr-407	690	20	or	or	CCONJ
ftr-407	690	21	if	if	SCONJ
ftr-407	690	22	the	the	DET
ftr-407	690	23	partners	partner	NOUN
ftr-407	690	24	sell	sell	VERB
ftr-407	690	25	their	their	PRON
ftr-407	690	26	interests	interest	NOUN
ftr-407	690	27	before	before	ADP
ftr-407	690	28	then	then	ADV
ftr-407	690	29	.	.	PUNCT
ftr-407	691	1	concededly	concededly	ADV
ftr-407	691	2	,	,	PUNCT
ftr-407	691	3	the	the	DET
ftr-407	691	4	liquidation	liquidation	NOUN
ftr-407	691	5	of	of	ADP
ftr-407	691	6	the	the	DET
ftr-407	691	7	partnership	partnership	NOUN
ftr-407	691	8	or	or	CCONJ
ftr-407	691	9	the	the	DET
ftr-407	691	10	disposition	disposition	NOUN
ftr-407	691	11	of	of	ADP
ftr-407	691	12	the	the	DET
ftr-407	691	13	partnership	partnership	NOUN
ftr-407	691	14	interests	interest	NOUN
ftr-407	691	15	could	could	AUX
ftr-407	691	16	occur	occur	VERB
ftr-407	691	17	later	later	ADV
ftr-407	691	18	.	.	PUNCT
ftr-407	692	1	but	but	CCONJ
ftr-407	692	2	,	,	PUNCT
ftr-407	692	3	just	just	ADV
ftr-407	692	4	how	how	SCONJ
ftr-407	692	5	does	do	AUX
ftr-407	692	6	that	that	DET
ftr-407	692	7	transfer	transfer	NOUN
ftr-407	692	8	of	of	ADP
ftr-407	692	9	appreciation	appreciation	NOUN
ftr-407	692	10	from	from	ADP
ftr-407	692	11	one	one	NUM
ftr-407	692	12	asset	asset	NOUN
ftr-407	692	13	to	to	ADP
ftr-407	692	14	another	another	PRON
ftr-407	692	15	differ	differ	VERB
ftr-407	692	16	from	from	ADP
ftr-407	692	17	the	the	DET
ftr-407	692	18	transfer	transfer	NOUN
ftr-407	692	19	of	of	ADP
ftr-407	692	20	appreciation	appreciation	NOUN
ftr-407	692	21	that	that	PRON
ftr-407	692	22	commonly	commonly	ADV
ftr-407	692	23	occurs	occur	VERB
ftr-407	692	24	in	in	ADP
ftr-407	692	25	other	other	ADJ
ftr-407	692	26	nonrecognition	nonrecognition	NOUN
ftr-407	692	27	provisions	provision	NOUN
ftr-407	692	28	?	?	PUNCT
ftr-407	693	1	there	there	PRON
ftr-407	693	2	are	be	VERB
ftr-407	693	3	a	a	DET
ftr-407	693	4	number	number	NOUN
ftr-407	693	5	of	of	ADP
ftr-407	693	6	circumstances	circumstance	NOUN
ftr-407	693	7	in	in	ADP
ftr-407	693	8	which	which	PRON
ftr-407	693	9	the	the	DET
ftr-407	693	10	code	code	NOUN
ftr-407	693	11	allows	allow	VERB
ftr-407	693	12	the	the	DET
ftr-407	693	13	gain	gain	NOUN
ftr-407	693	14	from	from	ADP
ftr-407	693	15	one	one	NUM
ftr-407	693	16	asset	asset	NOUN
ftr-407	693	17	to	to	PART
ftr-407	693	18	be	be	AUX
ftr-407	693	19	deferred	defer	VERB
ftr-407	693	20	by	by	ADP
ftr-407	693	21	transferring	transfer	VERB
ftr-407	693	22	the	the	DET
ftr-407	693	23	potential	potential	ADJ
ftr-407	693	24	gain	gain	NOUN
ftr-407	693	25	to	to	ADP
ftr-407	693	26	a	a	DET
ftr-407	693	27	different	different	ADJ
ftr-407	693	28	asset	asset	NOUN
ftr-407	693	29	.	.	PUNCT
ftr-407	694	1	many	many	ADJ
ftr-407	694	2	nonrecognition	nonrecognition	NOUN
ftr-407	694	3	provisions	provision	NOUN
ftr-407	694	4	operate	operate	VERB
ftr-407	694	5	in	in	ADP
ftr-407	694	6	that	that	DET
ftr-407	694	7	manner	manner	NOUN
ftr-407	694	8	.	.	PUNCT
ftr-407	695	1	what	what	PRON
ftr-407	695	2	makes	make	VERB
ftr-407	695	3	the74	the74	PROPN
ftr-407	695	4	nonrecognition	nonrecognition	NOUN
ftr-407	695	5	in	in	ADP
ftr-407	695	6	this	this	DET
ftr-407	695	7	instance	instance	NOUN
ftr-407	695	8	different	different	ADJ
ftr-407	695	9	is	be	AUX
ftr-407	695	10	that	that	SCONJ
ftr-407	695	11	the	the	DET
ftr-407	695	12	distributee	distributee	NOUN
ftr-407	695	13	continues	continue	VERB
ftr-407	695	14	to	to	PART
ftr-407	695	15	possess	possess	VERB
ftr-407	695	16	the	the	DET
ftr-407	695	17	distributed	distribute	VERB
ftr-407	695	18	property	property	NOUN
ftr-407	695	19	and	and	CCONJ
ftr-407	695	20	can	can	AUX
ftr-407	695	21	dispose	dispose	VERB
ftr-407	695	22	of	of	ADP
ftr-407	695	23	it	it	PRON
ftr-407	695	24	without	without	ADP
ftr-407	695	25	gain	gain	NOUN
ftr-407	695	26	.	.	PUNCT
ftr-407	696	1	however	however	ADV
ftr-407	696	2	,	,	PUNCT
ftr-407	696	3	the	the	DET
ftr-407	696	4	non	non	ADJ
ftr-407	696	5	-	-	ADJ
ftr-407	696	6	distributee	distributee	ADJ
ftr-407	696	7	partners	partner	NOUN
ftr-407	696	8	,	,	PUNCT
ftr-407	696	9	whose	whose	DET
ftr-407	696	10	potential	potential	ADJ
ftr-407	696	11	gain	gain	NOUN
ftr-407	696	12	in	in	ADP
ftr-407	696	13	the	the	DET
ftr-407	696	14	asset	asset	NOUN
ftr-407	696	15	also	also	ADV
ftr-407	696	16	was	be	AUX
ftr-407	696	17	not	not	PART
ftr-407	696	18	recognized	recognize	VERB
ftr-407	696	19	,	,	PUNCT
ftr-407	696	20	do	do	AUX
ftr-407	696	21	not	not	PART
ftr-407	696	22	posses	posse	VERB
ftr-407	696	23	the	the	DET
ftr-407	696	24	distributed	distribute	VERB
ftr-407	696	25	property	property	NOUN
ftr-407	696	26	,	,	PUNCT
ftr-407	696	27	and	and	CCONJ
ftr-407	696	28	so	so	ADV
ftr-407	696	29	their	their	PRON
ftr-407	696	30	position	position	NOUN
ftr-407	696	31	is	be	AUX
ftr-407	696	32	no	no	ADV
ftr-407	696	33	different	different	ADJ
ftr-407	696	34	in	in	ADP
ftr-407	696	35	principle	principle	NOUN
ftr-407	696	36	from	from	ADP
ftr-407	696	37	beneficiaries	beneficiary	NOUN
ftr-407	696	38	of	of	ADP
ftr-407	696	39	other	other	ADJ
ftr-407	696	40	nonrecognition	nonrecognition	NOUN
ftr-407	696	41	provisions	provision	NOUN
ftr-407	696	42	whose	whose	DET
ftr-407	696	43	appreciation	appreciation	NOUN
ftr-407	696	44	in	in	ADP
ftr-407	696	45	one	one	NUM
ftr-407	696	46	asset	asset	NOUN
ftr-407	696	47	is	be	AUX
ftr-407	696	48	transferred	transfer	VERB
ftr-407	696	49	to	to	ADP
ftr-407	696	50	another	another	DET
ftr-407	696	51	asset	asset	NOUN
ftr-407	696	52	.	.	PUNCT
ftr-407	697	1	the	the	DET
ftr-407	697	2	deferral	deferral	NOUN
ftr-407	697	3	to	to	PART
ftr-407	697	4	which	which	PRON
ftr-407	697	5	cameron	cameron	PROPN
ftr-407	697	6	and	and	CCONJ
ftr-407	697	7	postlewaite	postlewaite	NOUN
ftr-407	697	8	object	object	NOUN
ftr-407	697	9	,	,	PUNCT
ftr-407	697	10	therefore	therefore	ADV
ftr-407	697	11	,	,	PUNCT
ftr-407	697	12	seems	seem	VERB
ftr-407	697	13	to	to	PART
ftr-407	697	14	apply	apply	VERB
ftr-407	697	15	only	only	ADV
ftr-407	697	16	to	to	ADP
ftr-407	697	17	the	the	DET
ftr-407	697	18	deferral	deferral	NOUN
ftr-407	697	19	of	of	ADP
ftr-407	697	20	the	the	DET
ftr-407	697	21	distributee	distributee	NOUN
ftr-407	697	22	’s	’s	PART
ftr-407	697	23	share	share	NOUN
ftr-407	697	24	of	of	ADP
ftr-407	697	25	the	the	DET
ftr-407	697	26	appreciation	appreciation	NOUN
ftr-407	697	27	and	and	CCONJ
ftr-407	697	28	not	not	PART
ftr-407	697	29	to	to	ADP
ftr-407	697	30	the	the	DET
ftr-407	697	31	deferral	deferral	NOUN
ftr-407	697	32	of	of	ADP
ftr-407	697	33	the	the	DET
ftr-407	697	34	share	share	NOUN
ftr-407	697	35	of	of	ADP
ftr-407	697	36	the	the	DET
ftr-407	697	37	appreciation	appreciation	NOUN
ftr-407	697	38	attributable	attributable	ADJ
ftr-407	697	39	to	to	ADP
ftr-407	697	40	the	the	DET
ftr-407	697	41	non	non	ADJ
ftr-407	697	42	-	-	ADJ
ftr-407	697	43	distributee	distributee	ADJ
ftr-407	697	44	partners	partner	NOUN
ftr-407	697	45	.	.	PUNCT
ftr-407	698	1	the	the	DET
ftr-407	698	2	deferral	deferral	NOUN
ftr-407	698	3	of	of	ADP
ftr-407	698	4	the	the	DET
ftr-407	698	5	distributee	distributee	NOUN
ftr-407	698	6	’s	’s	PART
ftr-407	698	7	income	income	NOUN
ftr-407	698	8	applies	apply	VERB
ftr-407	698	9	only	only	ADV
ftr-407	698	10	to	to	ADP
ftr-407	698	11	his	his	PRON
ftr-407	698	12	percentage	percentage	NOUN
ftr-407	698	13	share	share	NOUN
ftr-407	698	14	of	of	ADP
ftr-407	698	15	the	the	DET
ftr-407	698	16	pre	pre	ADJ
ftr-407	698	17	-	-	ADJ
ftr-407	698	18	distribution	distribution	ADJ
ftr-407	698	19	appreciation	appreciation	NOUN
ftr-407	698	20	of	of	ADP
ftr-407	698	21	the	the	DET
ftr-407	698	22	distributed	distribute	VERB
ftr-407	698	23	property	property	NOUN
ftr-407	698	24	.	.	PUNCT
ftr-407	699	1	to	to	PART
ftr-407	699	2	obtain	obtain	VERB
ftr-407	699	3	that	that	DET
ftr-407	699	4	deferral	deferral	NOUN
ftr-407	699	5	of	of	ADP
ftr-407	699	6	only	only	ADV
ftr-407	699	7	a	a	DET
ftr-407	699	8	fraction	fraction	NOUN
ftr-407	699	9	of	of	ADP
ftr-407	699	10	the	the	DET
ftr-407	699	11	built	build	VERB
ftr-407	699	12	-	-	PUNCT
ftr-407	699	13	in	in	ADP
ftr-407	699	14	gain	gain	NOUN
ftr-407	699	15	of	of	ADP
ftr-407	699	16	the	the	DET
ftr-407	699	17	property	property	NOUN
ftr-407	699	18	,	,	PUNCT
ftr-407	699	19	the	the	DET
ftr-407	699	20	distributee	distributee	NOUN
ftr-407	699	21	2006	2006	NUM
ftr-407	699	22	]	]	PUNCT
ftr-407	699	23	is	be	AUX
ftr-407	699	24	the	the	DET
ftr-407	699	25	report	report	NOUN
ftr-407	699	26	of	of	ADP
ftr-407	699	27	lazarus	lazarus	PROPN
ftr-407	699	28	’s	’s	PART
ftr-407	699	29	death	death	NOUN
ftr-407	699	30	premature	premature	VERB
ftr-407	699	31	?	?	PUNCT
ftr-407	700	1	443	443	NUM
ftr-407	700	2	75	75	NUM
ftr-407	700	3	.	.	PUNCT
ftr-407	701	1	irc	irc	PROPN
ftr-407	701	2	§	§	PROPN
ftr-407	701	3	§	§	PROPN
ftr-407	701	4	705(a)(2	705(a)(2	NOUN
ftr-407	701	5	)	)	PUNCT
ftr-407	701	6	,	,	PUNCT
ftr-407	701	7	732(a)(1	732(a)(1	NUM
ftr-407	701	8	)	)	PUNCT
ftr-407	701	9	,	,	PUNCT
ftr-407	701	10	733	733	NUM
ftr-407	701	11	.	.	X
ftr-407	702	1	76	76	NUM
ftr-407	702	2	.	.	PUNCT
ftr-407	703	1	i	i	PRON
ftr-407	703	2	d.	d.	PROPN
ftr-407	703	3	has	have	VERB
ftr-407	703	4	to	to	PART
ftr-407	703	5	endure	endure	VERB
ftr-407	703	6	recognizing	recognize	VERB
ftr-407	703	7	ordinary	ordinary	ADJ
ftr-407	703	8	income	income	NOUN
ftr-407	703	9	in	in	ADP
ftr-407	703	10	the	the	DET
ftr-407	703	11	amount	amount	NOUN
ftr-407	703	12	of	of	ADP
ftr-407	703	13	the	the	DET
ftr-407	703	14	full	full	ADJ
ftr-407	703	15	value	value	NOUN
ftr-407	703	16	of	of	ADP
ftr-407	703	17	the	the	DET
ftr-407	703	18	distributed	distribute	VERB
ftr-407	703	19	property	property	NOUN
ftr-407	703	20	,	,	PUNCT
ftr-407	703	21	or	or	CCONJ
ftr-407	703	22	more	more	ADV
ftr-407	703	23	accurately	accurately	ADV
ftr-407	703	24	,	,	PUNCT
ftr-407	703	25	in	in	ADP
ftr-407	703	26	the	the	DET
ftr-407	703	27	amount	amount	NOUN
ftr-407	703	28	of	of	ADP
ftr-407	703	29	the	the	DET
ftr-407	703	30	full	full	ADJ
ftr-407	703	31	value	value	NOUN
ftr-407	703	32	that	that	PRON
ftr-407	703	33	exceeds	exceed	VERB
ftr-407	703	34	his	his	PRON
ftr-407	703	35	share	share	NOUN
ftr-407	703	36	of	of	ADP
ftr-407	703	37	the	the	DET
ftr-407	703	38	partnership	partnership	NOUN
ftr-407	703	39	’s	’s	PART
ftr-407	703	40	deduction	deduction	NOUN
ftr-407	703	41	.	.	PUNCT
ftr-407	704	1	it	it	PRON
ftr-407	704	2	would	would	AUX
ftr-407	704	3	seem	seem	VERB
ftr-407	704	4	that	that	SCONJ
ftr-407	704	5	the	the	DET
ftr-407	704	6	cost	cost	NOUN
ftr-407	704	7	of	of	ADP
ftr-407	704	8	this	this	DET
ftr-407	704	9	transaction	transaction	NOUN
ftr-407	704	10	to	to	ADP
ftr-407	704	11	the	the	DET
ftr-407	704	12	distributee	distributee	NOUN
ftr-407	704	13	will	will	AUX
ftr-407	704	14	deter	deter	VERB
ftr-407	704	15	the	the	DET
ftr-407	704	16	making	making	NOUN
ftr-407	704	17	of	of	ADP
ftr-407	704	18	guaranteed	guarantee	VERB
ftr-407	704	19	payments	payment	NOUN
ftr-407	704	20	primarily	primarily	ADV
ftr-407	704	21	for	for	ADP
ftr-407	704	22	the	the	DET
ftr-407	704	23	purpose	purpose	NOUN
ftr-407	704	24	of	of	ADP
ftr-407	704	25	obtaining	obtain	VERB
ftr-407	704	26	a	a	DET
ftr-407	704	27	deferral	deferral	NOUN
ftr-407	704	28	,	,	PUNCT
ftr-407	704	29	but	but	CCONJ
ftr-407	704	30	if	if	SCONJ
ftr-407	704	31	a	a	DET
ftr-407	704	32	guaranteed	guarantee	VERB
ftr-407	704	33	payment	payment	NOUN
ftr-407	704	34	is	be	AUX
ftr-407	704	35	otherwise	otherwise	ADV
ftr-407	704	36	to	to	PART
ftr-407	704	37	be	be	AUX
ftr-407	704	38	made	make	VERB
ftr-407	704	39	,	,	PUNCT
ftr-407	704	40	it	it	PRON
ftr-407	704	41	might	might	AUX
ftr-407	704	42	encourage	encourage	VERB
ftr-407	704	43	the	the	DET
ftr-407	704	44	partnership	partnership	NOUN
ftr-407	704	45	to	to	PART
ftr-407	704	46	make	make	VERB
ftr-407	704	47	it	it	PRON
ftr-407	704	48	in	in	ADP
ftr-407	704	49	kind	kind	NOUN
ftr-407	704	50	in	in	ADP
ftr-407	704	51	certain	certain	ADJ
ftr-407	704	52	circumstances	circumstance	NOUN
ftr-407	704	53	.	.	PUNCT
ftr-407	705	1	there	there	PRON
ftr-407	705	2	is	be	VERB
ftr-407	705	3	some	some	DET
ftr-407	705	4	evidence	evidence	NOUN
ftr-407	705	5	that	that	SCONJ
ftr-407	705	6	congress	congress	PROPN
ftr-407	705	7	rates	rate	VERB
ftr-407	705	8	the	the	DET
ftr-407	705	9	nonrecognition	nonrecognition	NOUN
ftr-407	705	10	principle	principle	NOUN
ftr-407	705	11	for	for	ADP
ftr-407	705	12	transactions	transaction	NOUN
ftr-407	705	13	between	between	ADP
ftr-407	705	14	a	a	DET
ftr-407	705	15	partnership	partnership	NOUN
ftr-407	705	16	and	and	CCONJ
ftr-407	705	17	a	a	DET
ftr-407	705	18	partner	partner	NOUN
ftr-407	705	19	higher	high	ADJ
ftr-407	705	20	than	than	ADP
ftr-407	705	21	the	the	DET
ftr-407	705	22	potential	potential	NOUN
ftr-407	705	23	for	for	ADP
ftr-407	705	24	deferral	deferral	NOUN
ftr-407	705	25	.	.	PUNCT
ftr-407	706	1	when	when	SCONJ
ftr-407	706	2	a	a	DET
ftr-407	706	3	partnership	partnership	NOUN
ftr-407	706	4	makes	make	VERB
ftr-407	706	5	ordinary	ordinary	ADJ
ftr-407	706	6	section	section	NOUN
ftr-407	706	7	731	731	NUM
ftr-407	706	8	distributions	distribution	NOUN
ftr-407	706	9	to	to	ADP
ftr-407	706	10	its	its	PRON
ftr-407	706	11	partners	partner	NOUN
ftr-407	706	12	,	,	PUNCT
ftr-407	706	13	it	it	PRON
ftr-407	706	14	can	can	AUX
ftr-407	706	15	distribute	distribute	VERB
ftr-407	706	16	property	property	NOUN
ftr-407	706	17	with	with	ADP
ftr-407	706	18	a	a	DET
ftr-407	706	19	large	large	ADJ
ftr-407	706	20	amount	amount	NOUN
ftr-407	706	21	of	of	ADP
ftr-407	706	22	appreciation	appreciation	NOUN
ftr-407	706	23	to	to	ADP
ftr-407	706	24	one	one	NUM
ftr-407	706	25	partner	partner	NOUN
ftr-407	706	26	(	(	PUNCT
ftr-407	706	27	the	the	DET
ftr-407	706	28	second	second	ADJ
ftr-407	706	29	partner	partner	NOUN
ftr-407	706	30	)	)	PUNCT
ftr-407	706	31	and	and	CCONJ
ftr-407	706	32	property	property	NOUN
ftr-407	706	33	with	with	ADP
ftr-407	706	34	little	little	ADJ
ftr-407	706	35	or	or	CCONJ
ftr-407	706	36	no	no	PRON
ftr-407	706	37	appreciation	appreciation	NOUN
ftr-407	706	38	to	to	ADP
ftr-407	706	39	another	another	DET
ftr-407	706	40	partner	partner	NOUN
ftr-407	706	41	(	(	PUNCT
ftr-407	706	42	the	the	DET
ftr-407	706	43	first	first	ADJ
ftr-407	706	44	partner	partner	NOUN
ftr-407	706	45	)	)	PUNCT
ftr-407	706	46	.	.	PUNCT
ftr-407	707	1	in	in	ADP
ftr-407	707	2	so	so	ADV
ftr-407	707	3	doing	do	VERB
ftr-407	707	4	,	,	PUNCT
ftr-407	707	5	the	the	DET
ftr-407	707	6	partnership	partnership	NOUN
ftr-407	707	7	can	can	AUX
ftr-407	707	8	shift	shift	VERB
ftr-407	707	9	one	one	NUM
ftr-407	707	10	partner	partner	NOUN
ftr-407	707	11	’s	’s	PART
ftr-407	707	12	(	(	PUNCT
ftr-407	707	13	the	the	DET
ftr-407	707	14	first	first	ADJ
ftr-407	707	15	partner	partner	NOUN
ftr-407	707	16	)	)	PUNCT
ftr-407	707	17	share	share	NOUN
ftr-407	707	18	of	of	ADP
ftr-407	707	19	the	the	DET
ftr-407	707	20	appreciation	appreciation	NOUN
ftr-407	707	21	of	of	ADP
ftr-407	707	22	a	a	DET
ftr-407	707	23	partnership	partnership	NOUN
ftr-407	707	24	asset	asset	NOUN
ftr-407	707	25	to	to	ADP
ftr-407	707	26	another	another	DET
ftr-407	707	27	partner	partner	NOUN
ftr-407	707	28	(	(	PUNCT
ftr-407	707	29	the	the	DET
ftr-407	707	30	second	second	ADJ
ftr-407	707	31	partner	partner	NOUN
ftr-407	707	32	)	)	PUNCT
ftr-407	707	33	so	so	SCONJ
ftr-407	707	34	that	that	SCONJ
ftr-407	707	35	the	the	DET
ftr-407	707	36	first	first	ADJ
ftr-407	707	37	partner	partner	NOUN
ftr-407	707	38	will	will	AUX
ftr-407	707	39	not	not	PART
ftr-407	707	40	recognize	recognize	VERB
ftr-407	707	41	his	his	PRON
ftr-407	707	42	share	share	NOUN
ftr-407	707	43	of	of	ADP
ftr-407	707	44	that	that	DET
ftr-407	707	45	appreciation	appreciation	NOUN
ftr-407	707	46	until	until	SCONJ
ftr-407	707	47	he	he	PRON
ftr-407	707	48	disposes	dispose	VERB
ftr-407	707	49	of	of	ADP
ftr-407	707	50	his	his	PRON
ftr-407	707	51	partnership	partnership	NOUN
ftr-407	707	52	interest	interest	NOUN
ftr-407	707	53	.	.	PUNCT
ftr-407	708	1	the	the	DET
ftr-407	708	2	cost	cost	NOUN
ftr-407	708	3	of	of	ADP
ftr-407	708	4	that	that	DET
ftr-407	708	5	deferral	deferral	NOUN
ftr-407	708	6	may	may	AUX
ftr-407	708	7	be	be	AUX
ftr-407	708	8	borne	bear	VERB
ftr-407	708	9	by	by	ADP
ftr-407	708	10	the	the	DET
ftr-407	708	11	second	second	ADJ
ftr-407	708	12	partner	partner	NOUN
ftr-407	708	13	when	when	SCONJ
ftr-407	708	14	he	he	PRON
ftr-407	708	15	disposes	dispose	VERB
ftr-407	708	16	of	of	ADP
ftr-407	708	17	the	the	DET
ftr-407	708	18	appreciated	appreciated	ADJ
ftr-407	708	19	asset	asset	NOUN
ftr-407	708	20	,	,	PUNCT
ftr-407	708	21	but	but	CCONJ
ftr-407	708	22	the	the	DET
ftr-407	708	23	second	second	ADJ
ftr-407	708	24	partner	partner	NOUN
ftr-407	708	25	may	may	AUX
ftr-407	708	26	be	be	AUX
ftr-407	708	27	in	in	ADP
ftr-407	708	28	a	a	DET
ftr-407	708	29	lower	low	ADJ
ftr-407	708	30	tax	tax	NOUN
ftr-407	708	31	bracket	bracket	NOUN
ftr-407	708	32	or	or	CCONJ
ftr-407	708	33	have	have	VERB
ftr-407	708	34	carryover	carryover	NOUN
ftr-407	708	35	losses	loss	NOUN
ftr-407	708	36	to	to	PART
ftr-407	708	37	offset	offset	VERB
ftr-407	708	38	against	against	ADP
ftr-407	708	39	the	the	DET
ftr-407	708	40	gain	gain	NOUN
ftr-407	708	41	.	.	PUNCT
ftr-407	709	1	this	this	DET
ftr-407	709	2	consequence	consequence	NOUN
ftr-407	709	3	is	be	AUX
ftr-407	709	4	permissible	permissible	ADJ
ftr-407	709	5	so	so	ADV
ftr-407	709	6	long	long	ADV
ftr-407	709	7	as	as	SCONJ
ftr-407	709	8	the	the	DET
ftr-407	709	9	transaction	transaction	NOUN
ftr-407	709	10	does	do	AUX
ftr-407	709	11	not	not	PART
ftr-407	709	12	cause	cause	VERB
ftr-407	709	13	a	a	DET
ftr-407	709	14	shift	shift	NOUN
ftr-407	709	15	of	of	ADP
ftr-407	709	16	a	a	DET
ftr-407	709	17	partner	partner	NOUN
ftr-407	709	18	’s	’s	PART
ftr-407	709	19	share	share	NOUN
ftr-407	709	20	of	of	ADP
ftr-407	709	21	the	the	DET
ftr-407	709	22	built	build	VERB
ftr-407	709	23	-	-	PUNCT
ftr-407	709	24	in	in	ADP
ftr-407	709	25	gain	gain	NOUN
ftr-407	709	26	of	of	ADP
ftr-407	709	27	the	the	DET
ftr-407	709	28	partnership	partnership	NOUN
ftr-407	709	29	’s	’s	PART
ftr-407	709	30	ordinary	ordinary	ADJ
ftr-407	709	31	income	income	NOUN
ftr-407	709	32	assets	asset	NOUN
ftr-407	709	33	to	to	ADP
ftr-407	709	34	capital	capital	NOUN
ftr-407	709	35	gain	gain	NOUN
ftr-407	709	36	assets	asset	NOUN
ftr-407	709	37	.	.	PUNCT
ftr-407	710	1	the	the	DET
ftr-407	710	2	manner	manner	NOUN
ftr-407	710	3	in	in	ADP
ftr-407	710	4	which	which	PRON
ftr-407	710	5	a	a	DET
ftr-407	710	6	partner	partner	NOUN
ftr-407	710	7	’s	’s	PART
ftr-407	710	8	share	share	NOUN
ftr-407	710	9	of	of	ADP
ftr-407	710	10	the	the	DET
ftr-407	710	11	appreciation	appreciation	NOUN
ftr-407	710	12	of	of	ADP
ftr-407	710	13	a	a	DET
ftr-407	710	14	partnership	partnership	NOUN
ftr-407	710	15	asset	asset	NOUN
ftr-407	710	16	can	can	AUX
ftr-407	710	17	be	be	AUX
ftr-407	710	18	transferred	transfer	VERB
ftr-407	710	19	to	to	ADP
ftr-407	710	20	another	another	DET
ftr-407	710	21	partner	partner	NOUN
ftr-407	710	22	is	be	AUX
ftr-407	710	23	illustrated	illustrate	VERB
ftr-407	710	24	by	by	ADP
ftr-407	710	25	the	the	DET
ftr-407	710	26	following	follow	VERB
ftr-407	710	27	example	example	NOUN
ftr-407	710	28	.	.	PUNCT
ftr-407	711	1	ex	ex	X
ftr-407	711	2	.	.	PROPN
ftr-407	712	1	a	a	PRON
ftr-407	712	2	and	and	CCONJ
ftr-407	712	3	b	b	NOUN
ftr-407	712	4	are	be	AUX
ftr-407	712	5	equal	equal	ADJ
ftr-407	712	6	partners	partner	NOUN
ftr-407	712	7	of	of	ADP
ftr-407	712	8	the	the	DET
ftr-407	712	9	p	p	PROPN
ftr-407	712	10	partnership	partnership	NOUN
ftr-407	712	11	.	.	PUNCT
ftr-407	713	1	p	p	X
ftr-407	713	2	’s	’s	NOUN
ftr-407	713	3	assets	asset	NOUN
ftr-407	713	4	consist	consist	VERB
ftr-407	713	5	of	of	ADP
ftr-407	713	6	$	$	SYM
ftr-407	713	7	130,000	130,000	NUM
ftr-407	713	8	in	in	ADP
ftr-407	713	9	cash	cash	NOUN
ftr-407	713	10	,	,	PUNCT
ftr-407	713	11	land	land	NOUN
ftr-407	713	12	1	1	NUM
ftr-407	713	13	having	have	VERB
ftr-407	713	14	a	a	DET
ftr-407	713	15	basis	basis	NOUN
ftr-407	713	16	of	of	ADP
ftr-407	713	17	$	$	SYM
ftr-407	713	18	20,000	20,000	NUM
ftr-407	713	19	and	and	CCONJ
ftr-407	713	20	a	a	DET
ftr-407	713	21	fair	fair	ADJ
ftr-407	713	22	market	market	NOUN
ftr-407	713	23	value	value	NOUN
ftr-407	713	24	of	of	ADP
ftr-407	713	25	$	$	SYM
ftr-407	713	26	50,000	50,000	NUM
ftr-407	713	27	,	,	PUNCT
ftr-407	713	28	and	and	CCONJ
ftr-407	713	29	land	land	NOUN
ftr-407	713	30	2	2	NUM
ftr-407	713	31	having	have	VERB
ftr-407	713	32	a	a	DET
ftr-407	713	33	basis	basis	NOUN
ftr-407	713	34	of	of	ADP
ftr-407	713	35	$	$	SYM
ftr-407	713	36	50,000	50,000	NUM
ftr-407	713	37	and	and	CCONJ
ftr-407	713	38	a	a	DET
ftr-407	713	39	value	value	NOUN
ftr-407	713	40	of	of	ADP
ftr-407	713	41	$	$	SYM
ftr-407	713	42	50,000	50,000	NUM
ftr-407	713	43	.	.	PUNCT
ftr-407	714	1	a	a	DET
ftr-407	714	2	’s	’s	ADJ
ftr-407	714	3	outside	outside	ADJ
ftr-407	714	4	basis	basis	NOUN
ftr-407	714	5	in	in	ADP
ftr-407	714	6	his	his	PRON
ftr-407	714	7	partnership	partnership	NOUN
ftr-407	714	8	interest	interest	NOUN
ftr-407	714	9	is	be	AUX
ftr-407	714	10	$	$	SYM
ftr-407	714	11	100,000	100,000	NUM
ftr-407	714	12	,	,	PUNCT
ftr-407	714	13	and	and	CCONJ
ftr-407	714	14	b	b	X
ftr-407	714	15	’s	’s	X
ftr-407	714	16	outside	outside	ADJ
ftr-407	714	17	basis	basis	NOUN
ftr-407	714	18	in	in	ADP
ftr-407	714	19	his	his	PRON
ftr-407	714	20	partnership	partnership	NOUN
ftr-407	714	21	interest	interest	NOUN
ftr-407	714	22	also	also	ADV
ftr-407	714	23	is	be	AUX
ftr-407	714	24	$	$	SYM
ftr-407	714	25	100,000	100,000	NUM
ftr-407	714	26	.	.	PUNCT
ftr-407	715	1	since	since	SCONJ
ftr-407	715	2	the	the	DET
ftr-407	715	3	value	value	NOUN
ftr-407	715	4	of	of	ADP
ftr-407	715	5	each	each	PRON
ftr-407	715	6	of	of	ADP
ftr-407	715	7	their	their	PRON
ftr-407	715	8	partnership	partnership	NOUN
ftr-407	715	9	interests	interest	NOUN
ftr-407	715	10	is	be	AUX
ftr-407	715	11	$	$	SYM
ftr-407	715	12	115,000	115,000	NUM
ftr-407	715	13	,	,	PUNCT
ftr-407	715	14	each	each	PRON
ftr-407	715	15	had	have	VERB
ftr-407	715	16	a	a	DET
ftr-407	715	17	potential	potential	ADJ
ftr-407	715	18	gain	gain	NOUN
ftr-407	715	19	of	of	ADP
ftr-407	715	20	$	$	SYM
ftr-407	715	21	15,000	15,000	NUM
ftr-407	715	22	if	if	SCONJ
ftr-407	715	23	he	he	PRON
ftr-407	715	24	disposes	dispose	VERB
ftr-407	715	25	of	of	ADP
ftr-407	715	26	his	his	PRON
ftr-407	715	27	partnership	partnership	NOUN
ftr-407	715	28	interest	interest	NOUN
ftr-407	715	29	.	.	PUNCT
ftr-407	716	1	this	this	PRON
ftr-407	716	2	reflects	reflect	VERB
ftr-407	716	3	each	each	DET
ftr-407	716	4	partner	partner	NOUN
ftr-407	716	5	’s	’s	PART
ftr-407	716	6	one	one	NUM
ftr-407	716	7	-	-	PUNCT
ftr-407	716	8	half	half	NOUN
ftr-407	716	9	share	share	NOUN
ftr-407	716	10	of	of	ADP
ftr-407	716	11	the	the	DET
ftr-407	716	12	$	$	SYM
ftr-407	716	13	30,000	30,000	NUM
ftr-407	716	14	appreciation	appreciation	NOUN
ftr-407	716	15	of	of	ADP
ftr-407	716	16	land	land	NOUN
ftr-407	716	17	1	1	NUM
ftr-407	716	18	.	.	PUNCT
ftr-407	717	1	as	as	ADP
ftr-407	717	2	operating	operating	NOUN
ftr-407	717	3	distributions	distribution	NOUN
ftr-407	717	4	,	,	PUNCT
ftr-407	717	5	p	p	NOUN
ftr-407	717	6	distributes	distribute	VERB
ftr-407	717	7	land	land	NOUN
ftr-407	717	8	1	1	NUM
ftr-407	717	9	to	to	ADP
ftr-407	717	10	a	a	PRON
ftr-407	717	11	and	and	CCONJ
ftr-407	717	12	land	land	NOUN
ftr-407	717	13	2	2	NUM
ftr-407	717	14	to	to	PART
ftr-407	717	15	b.	b.	PROPN
ftr-407	717	16	a	a	DET
ftr-407	717	17	’s	’s	ADJ
ftr-407	717	18	basis	basis	NOUN
ftr-407	717	19	in	in	ADP
ftr-407	717	20	land	land	NOUN
ftr-407	717	21	1	1	NUM
ftr-407	717	22	will	will	AUX
ftr-407	717	23	be	be	AUX
ftr-407	717	24	$	$	SYM
ftr-407	717	25	20,000	20,000	NUM
ftr-407	717	26	,	,	PUNCT
ftr-407	717	27	and	and	CCONJ
ftr-407	717	28	a	a	DET
ftr-407	717	29	’s	’s	NOUN
ftr-407	717	30	outside	outside	ADJ
ftr-407	717	31	basis	basis	NOUN
ftr-407	717	32	in	in	ADP
ftr-407	717	33	his	his	PRON
ftr-407	717	34	partnership	partnership	NOUN
ftr-407	717	35	interest	interest	NOUN
ftr-407	717	36	will	will	AUX
ftr-407	717	37	be	be	AUX
ftr-407	717	38	reduced	reduce	VERB
ftr-407	717	39	to	to	ADP
ftr-407	717	40	$	$	SYM
ftr-407	717	41	80,000	80,000	NUM
ftr-407	717	42	.	.	PUNCT
ftr-407	718	1	since	since	SCONJ
ftr-407	718	2	the	the	DET
ftr-407	718	3	value	value	NOUN
ftr-407	718	4	of	of	ADP
ftr-407	718	5	a	a	DET
ftr-407	718	6	’s	’s	NOUN
ftr-407	718	7	partnership	partnership	NOUN
ftr-407	718	8	interest75	interest75	NOUN
ftr-407	718	9	will	will	AUX
ftr-407	718	10	be	be	AUX
ftr-407	718	11	reduced	reduce	VERB
ftr-407	718	12	to	to	ADP
ftr-407	718	13	$	$	SYM
ftr-407	718	14	65,000	65,000	NUM
ftr-407	718	15	because	because	SCONJ
ftr-407	718	16	of	of	ADP
ftr-407	718	17	the	the	DET
ftr-407	718	18	partnership	partnership	NOUN
ftr-407	718	19	=	=	NOUN
ftr-407	718	20	s	s	PART
ftr-407	718	21	distributions	distribution	NOUN
ftr-407	718	22	,	,	PUNCT
ftr-407	718	23	a	a	PRON
ftr-407	718	24	has	have	VERB
ftr-407	718	25	a	a	DET
ftr-407	718	26	built	build	VERB
ftr-407	718	27	-	-	PUNCT
ftr-407	718	28	in	in	ADP
ftr-407	718	29	loss	loss	NOUN
ftr-407	718	30	of	of	ADP
ftr-407	718	31	(	(	PUNCT
ftr-407	718	32	$	$	SYM
ftr-407	718	33	15,000	15,000	NUM
ftr-407	718	34	)	)	PUNCT
ftr-407	718	35	in	in	ADP
ftr-407	718	36	his	his	PRON
ftr-407	718	37	partnership	partnership	NOUN
ftr-407	718	38	interest	interest	NOUN
ftr-407	718	39	and	and	CCONJ
ftr-407	718	40	a	a	DET
ftr-407	718	41	built	build	VERB
ftr-407	718	42	-	-	PUNCT
ftr-407	718	43	in	in	ADP
ftr-407	718	44	gain	gain	NOUN
ftr-407	718	45	of	of	ADP
ftr-407	718	46	$	$	SYM
ftr-407	718	47	30,000	30,000	NUM
ftr-407	718	48	on	on	ADP
ftr-407	718	49	land	land	NOUN
ftr-407	718	50	1	1	NUM
ftr-407	718	51	.	.	X
ftr-407	719	1	b	b	NOUN
ftr-407	719	2	has	have	VERB
ftr-407	719	3	a	a	DET
ftr-407	719	4	$	$	SYM
ftr-407	719	5	50,000	50,000	NUM
ftr-407	719	6	basis	basis	NOUN
ftr-407	719	7	in	in	ADP
ftr-407	719	8	land	land	NOUN
ftr-407	719	9	2	2	NUM
ftr-407	719	10	,	,	PUNCT
ftr-407	719	11	and	and	CCONJ
ftr-407	719	12	b	b	X
ftr-407	719	13	’s	’s	X
ftr-407	719	14	outside	outside	ADJ
ftr-407	719	15	basis	basis	NOUN
ftr-407	719	16	in	in	ADP
ftr-407	719	17	his	his	PRON
ftr-407	719	18	partnership	partnership	NOUN
ftr-407	719	19	interest	interest	NOUN
ftr-407	719	20	is	be	AUX
ftr-407	719	21	$	$	SYM
ftr-407	719	22	50,000	50,000	NUM
ftr-407	719	23	.	.	PUNCT
ftr-407	720	1	so	so	ADV
ftr-407	720	2	,	,	PUNCT
ftr-407	720	3	b	b	PROPN
ftr-407	720	4	has	have	VERB
ftr-407	720	5	no	no	DET
ftr-407	720	6	built	build	VERB
ftr-407	720	7	-	-	PUNCT
ftr-407	720	8	in	in	ADP
ftr-407	720	9	gain	gain	NOUN
ftr-407	720	10	on	on	ADP
ftr-407	720	11	land	land	NOUN
ftr-407	720	12	2	2	NUM
ftr-407	720	13	,	,	PUNCT
ftr-407	720	14	and	and	CCONJ
ftr-407	720	15	he76	he76	PROPN
ftr-407	720	16	has	have	VERB
ftr-407	720	17	a	a	DET
ftr-407	720	18	$	$	SYM
ftr-407	720	19	15,000	15,000	NUM
ftr-407	720	20	built	build	VERB
ftr-407	720	21	-	-	PUNCT
ftr-407	720	22	in	in	ADP
ftr-407	720	23	gain	gain	NOUN
ftr-407	720	24	on	on	ADP
ftr-407	720	25	his	his	PRON
ftr-407	720	26	partnership	partnership	NOUN
ftr-407	720	27	interest	interest	NOUN
ftr-407	720	28	.	.	PUNCT
ftr-407	721	1	the	the	DET
ftr-407	721	2	parties	party	NOUN
ftr-407	721	3	have	have	AUX
ftr-407	721	4	successfully	successfully	ADV
ftr-407	721	5	shifted	shift	VERB
ftr-407	721	6	b	b	X
ftr-407	721	7	’s	’s	NUM
ftr-407	721	8	one	one	NUM
ftr-407	721	9	-	-	PUNCT
ftr-407	721	10	half	half	NOUN
ftr-407	721	11	share	share	NOUN
ftr-407	721	12	of	of	ADP
ftr-407	721	13	the	the	DET
ftr-407	721	14	partnership	partnership	NOUN
ftr-407	721	15	’s	’s	PART
ftr-407	721	16	$	$	SYM
ftr-407	721	17	30,000	30,000	NUM
ftr-407	721	18	built	build	VERB
ftr-407	721	19	-	-	PUNCT
ftr-407	721	20	in	in	ADP
ftr-407	721	21	gain	gain	NOUN
ftr-407	721	22	to	to	ADP
ftr-407	721	23	a	a	PRON
ftr-407	721	24	,	,	PUNCT
ftr-407	721	25	and	and	CCONJ
ftr-407	721	26	b	b	NOUN
ftr-407	721	27	has	have	AUX
ftr-407	721	28	thereby	thereby	ADV
ftr-407	721	29	deferred	defer	VERB
ftr-407	721	30	his	his	PRON
ftr-407	721	31	recognition	recognition	NOUN
ftr-407	721	32	of	of	ADP
ftr-407	721	33	that	that	DET
ftr-407	721	34	gain	gain	NOUN
ftr-407	721	35	until	until	SCONJ
ftr-407	721	36	he	he	PRON
ftr-407	721	37	disposes	dispose	VERB
ftr-407	721	38	of	of	ADP
ftr-407	721	39	his	his	PRON
ftr-407	721	40	partnership	partnership	NOUN
ftr-407	721	41	interest	interest	NOUN
ftr-407	721	42	.	.	PUNCT
ftr-407	722	1	this	this	DET
ftr-407	722	2	transaction	transaction	NOUN
ftr-407	722	3	is	be	AUX
ftr-407	722	4	significantly	significantly	ADV
ftr-407	722	5	different	different	ADJ
ftr-407	722	6	from	from	ADP
ftr-407	722	7	the	the	DET
ftr-407	722	8	444	444	NUM
ftr-407	722	9	florida	florida	PROPN
ftr-407	722	10	tax	tax	NOUN
ftr-407	722	11	review	review	NOUN
ftr-407	722	12	vol.7:6	vol.7:6	X
ftr-407	722	13	deferral	deferral	NOUN
ftr-407	722	14	to	to	PART
ftr-407	722	15	which	which	PRON
ftr-407	722	16	cameron	cameron	PROPN
ftr-407	722	17	and	and	CCONJ
ftr-407	722	18	postlewaite	postlewaite	NOUN
ftr-407	722	19	object	object	NOUN
ftr-407	722	20	because	because	SCONJ
ftr-407	722	21	b	b	NOUN
ftr-407	722	22	’s	’s	ADV
ftr-407	722	23	deferral	deferral	NOUN
ftr-407	722	24	is	be	AUX
ftr-407	722	25	obtained	obtain	VERB
ftr-407	722	26	by	by	ADP
ftr-407	722	27	transferring	transfer	VERB
ftr-407	722	28	b	b	PROPN
ftr-407	722	29	=	=	SYM
ftr-407	722	30	s	s	PART
ftr-407	722	31	$	$	SYM
ftr-407	722	32	15,000	15,000	NUM
ftr-407	722	33	share	share	NOUN
ftr-407	722	34	of	of	ADP
ftr-407	722	35	the	the	DET
ftr-407	722	36	built	build	VERB
ftr-407	722	37	-	-	PUNCT
ftr-407	722	38	in	in	ADP
ftr-407	722	39	gain	gain	NOUN
ftr-407	722	40	on	on	ADP
ftr-407	722	41	land	land	NOUN
ftr-407	722	42	1	1	NUM
ftr-407	722	43	to	to	ADP
ftr-407	722	44	a	a	PRON
ftr-407	722	45	who	who	PRON
ftr-407	722	46	can	can	AUX
ftr-407	722	47	offset	offset	VERB
ftr-407	722	48	it	it	PRON
ftr-407	722	49	only	only	ADV
ftr-407	722	50	by	by	ADP
ftr-407	722	51	disposing	dispose	VERB
ftr-407	722	52	of	of	ADP
ftr-407	722	53	his	his	PRON
ftr-407	722	54	partnership	partnership	NOUN
ftr-407	722	55	interest	interest	NOUN
ftr-407	722	56	and	and	CCONJ
ftr-407	722	57	recognizing	recognize	VERB
ftr-407	722	58	the	the	DET
ftr-407	722	59	(	(	PUNCT
ftr-407	722	60	$	$	SYM
ftr-407	722	61	15,000	15,000	NUM
ftr-407	722	62	)	)	PUNCT
ftr-407	722	63	loss	loss	NOUN
ftr-407	722	64	thereby	thereby	ADV
ftr-407	722	65	.	.	PUNCT
ftr-407	723	1	but	but	CCONJ
ftr-407	723	2	,	,	PUNCT
ftr-407	723	3	insofar	insofar	ADV
ftr-407	723	4	as	as	SCONJ
ftr-407	723	5	b	b	PROPN
ftr-407	723	6	is	be	AUX
ftr-407	723	7	concerned	concern	VERB
ftr-407	723	8	,	,	PUNCT
ftr-407	723	9	the	the	DET
ftr-407	723	10	potential	potential	NOUN
ftr-407	723	11	for	for	ADP
ftr-407	723	12	abuse	abuse	NOUN
ftr-407	723	13	is	be	AUX
ftr-407	723	14	similar	similar	ADJ
ftr-407	723	15	to	to	ADP
ftr-407	723	16	the	the	DET
ftr-407	723	17	one	one	NUM
ftr-407	723	18	about	about	ADP
ftr-407	723	19	which	which	PRON
ftr-407	723	20	cameron	cameron	PROPN
ftr-407	723	21	and	and	CCONJ
ftr-407	723	22	postlewaite	postlewaite	NOUN
ftr-407	723	23	complain	complain	VERB
ftr-407	723	24	,	,	PUNCT
ftr-407	723	25	and	and	CCONJ
ftr-407	723	26	yet	yet	ADV
ftr-407	723	27	it	it	PRON
ftr-407	723	28	has	have	AUX
ftr-407	723	29	not	not	PART
ftr-407	723	30	moved	move	VERB
ftr-407	723	31	congress	congress	PROPN
ftr-407	723	32	to	to	PART
ftr-407	723	33	change	change	VERB
ftr-407	723	34	its	its	PRON
ftr-407	723	35	nonrecongition	nonrecongition	NOUN
ftr-407	723	36	rules	rule	NOUN
ftr-407	723	37	on	on	ADP
ftr-407	723	38	partnership	partnership	NOUN
ftr-407	723	39	distributions	distribution	NOUN
ftr-407	723	40	to	to	PART
ftr-407	723	41	prevent	prevent	VERB
ftr-407	723	42	it	it	PRON
ftr-407	723	43	from	from	ADP
ftr-407	723	44	occurring	occur	VERB
ftr-407	723	45	.	.	PUNCT
ftr-407	724	1	because	because	SCONJ
ftr-407	724	2	of	of	ADP
ftr-407	724	3	the	the	DET
ftr-407	724	4	significant	significant	ADJ
ftr-407	724	5	differences	difference	NOUN
ftr-407	724	6	with	with	ADP
ftr-407	724	7	the	the	DET
ftr-407	724	8	guaranteed	guarantee	VERB
ftr-407	724	9	payment	payment	NOUN
ftr-407	724	10	situation	situation	NOUN
ftr-407	724	11	,	,	PUNCT
ftr-407	724	12	the	the	DET
ftr-407	724	13	above	above	ADJ
ftr-407	724	14	example	example	NOUN
ftr-407	724	15	does	do	AUX
ftr-407	724	16	not	not	PART
ftr-407	724	17	prove	prove	VERB
ftr-407	724	18	that	that	SCONJ
ftr-407	724	19	congress	congress	PROPN
ftr-407	724	20	would	would	AUX
ftr-407	724	21	choose	choose	VERB
ftr-407	724	22	nonrecognition	nonrecognition	NOUN
ftr-407	724	23	over	over	ADP
ftr-407	724	24	deferral	deferral	NOUN
ftr-407	724	25	in	in	ADP
ftr-407	724	26	the	the	DET
ftr-407	724	27	case	case	NOUN
ftr-407	724	28	of	of	ADP
ftr-407	724	29	guaranteed	guarantee	VERB
ftr-407	724	30	payments	payment	NOUN
ftr-407	724	31	in	in	ADP
ftr-407	724	32	kind	kind	NOUN
ftr-407	724	33	.	.	PUNCT
ftr-407	725	1	but	but	CCONJ
ftr-407	725	2	,	,	PUNCT
ftr-407	725	3	it	it	PRON
ftr-407	725	4	is	be	AUX
ftr-407	725	5	evidence	evidence	NOUN
ftr-407	725	6	that	that	SCONJ
ftr-407	725	7	,	,	PUNCT
ftr-407	725	8	in	in	ADP
ftr-407	725	9	general	general	ADJ
ftr-407	725	10	,	,	PUNCT
ftr-407	725	11	the	the	DET
ftr-407	725	12	deferral	deferral	NOUN
ftr-407	725	13	of	of	ADP
ftr-407	725	14	the	the	DET
ftr-407	725	15	potential	potential	ADJ
ftr-407	725	16	gain	gain	NOUN
ftr-407	725	17	from	from	ADP
ftr-407	725	18	a	a	DET
ftr-407	725	19	partner	partner	NOUN
ftr-407	725	20	’s	’s	PART
ftr-407	725	21	share	share	NOUN
ftr-407	725	22	of	of	ADP
ftr-407	725	23	a	a	DET
ftr-407	725	24	partnership	partnership	NOUN
ftr-407	725	25	’s	’s	PART
ftr-407	725	26	appreciated	appreciated	ADJ
ftr-407	725	27	asset	asset	NOUN
ftr-407	725	28	until	until	SCONJ
ftr-407	725	29	the	the	DET
ftr-407	725	30	partner	partner	NOUN
ftr-407	725	31	disposes	dispose	VERB
ftr-407	725	32	of	of	ADP
ftr-407	725	33	his	his	PRON
ftr-407	725	34	partnership	partnership	NOUN
ftr-407	725	35	interest	interest	NOUN
ftr-407	725	36	is	be	AUX
ftr-407	725	37	of	of	ADP
ftr-407	725	38	lesser	less	ADJ
ftr-407	725	39	concern	concern	NOUN
ftr-407	725	40	to	to	ADP
ftr-407	725	41	congress	congress	PROPN
ftr-407	725	42	than	than	ADP
ftr-407	725	43	the	the	DET
ftr-407	725	44	nonrecognition	nonrecognition	NOUN
ftr-407	725	45	principle	principle	NOUN
ftr-407	725	46	.	.	PUNCT
ftr-407	726	1	the	the	DET
ftr-407	726	2	ultimate	ultimate	ADJ
ftr-407	726	3	question	question	NOUN
ftr-407	726	4	is	be	AUX
ftr-407	726	5	whether	whether	SCONJ
ftr-407	726	6	the	the	DET
ftr-407	726	7	principle	principle	NOUN
ftr-407	726	8	of	of	ADP
ftr-407	726	9	nonrecognition	nonrecognition	NOUN
ftr-407	726	10	should	should	AUX
ftr-407	726	11	be	be	AUX
ftr-407	726	12	sacrificed	sacrifice	VERB
ftr-407	726	13	because	because	SCONJ
ftr-407	726	14	of	of	ADP
ftr-407	726	15	a	a	DET
ftr-407	726	16	possibility	possibility	NOUN
ftr-407	726	17	that	that	SCONJ
ftr-407	726	18	it	it	PRON
ftr-407	726	19	will	will	AUX
ftr-407	726	20	lead	lead	VERB
ftr-407	726	21	to	to	ADP
ftr-407	726	22	abuses	abuse	NOUN
ftr-407	726	23	or	or	CCONJ
ftr-407	726	24	whether	whether	SCONJ
ftr-407	726	25	congress	congress	PROPN
ftr-407	726	26	should	should	AUX
ftr-407	726	27	wait	wait	VERB
ftr-407	726	28	to	to	PART
ftr-407	726	29	see	see	VERB
ftr-407	726	30	if	if	SCONJ
ftr-407	726	31	those	those	DET
ftr-407	726	32	abuses	abuse	NOUN
ftr-407	726	33	arise	arise	VERB
ftr-407	726	34	and	and	CCONJ
ftr-407	726	35	,	,	PUNCT
ftr-407	726	36	if	if	SCONJ
ftr-407	726	37	so	so	ADV
ftr-407	726	38	,	,	PUNCT
ftr-407	726	39	deal	deal	VERB
ftr-407	726	40	with	with	ADP
ftr-407	726	41	them	they	PRON
ftr-407	726	42	then	then	ADV
ftr-407	726	43	in	in	ADP
ftr-407	726	44	an	an	DET
ftr-407	726	45	appropriate	appropriate	ADJ
ftr-407	726	46	fashion	fashion	NOUN
ftr-407	726	47	.	.	PUNCT
ftr-407	727	1	the	the	DET
ftr-407	727	2	weight	weight	NOUN
ftr-407	727	3	to	to	PART
ftr-407	727	4	be	be	AUX
ftr-407	727	5	accorded	accord	VERB
ftr-407	727	6	to	to	ADP
ftr-407	727	7	the	the	DET
ftr-407	727	8	possibility	possibility	NOUN
ftr-407	727	9	that	that	SCONJ
ftr-407	727	10	abusive	abusive	ADJ
ftr-407	727	11	tactics	tactic	NOUN
ftr-407	727	12	might	might	AUX
ftr-407	727	13	be	be	AUX
ftr-407	727	14	employed	employ	VERB
ftr-407	727	15	depends	depend	VERB
ftr-407	727	16	,	,	PUNCT
ftr-407	727	17	in	in	ADP
ftr-407	727	18	part	part	NOUN
ftr-407	727	19	,	,	PUNCT
ftr-407	727	20	on	on	ADP
ftr-407	727	21	how	how	SCONJ
ftr-407	727	22	likely	likely	ADJ
ftr-407	727	23	and	and	CCONJ
ftr-407	727	24	how	how	SCONJ
ftr-407	727	25	extensively	extensively	ADV
ftr-407	727	26	one	one	NUM
ftr-407	727	27	believes	believe	VERB
ftr-407	727	28	that	that	SCONJ
ftr-407	727	29	practice	practice	NOUN
ftr-407	727	30	will	will	AUX
ftr-407	727	31	occur	occur	VERB
ftr-407	727	32	.	.	PUNCT
ftr-407	728	1	in	in	ADP
ftr-407	728	2	balancing	balance	VERB
ftr-407	728	3	the	the	DET
ftr-407	728	4	competing	compete	VERB
ftr-407	728	5	considerations	consideration	NOUN
ftr-407	728	6	against	against	ADP
ftr-407	728	7	each	each	DET
ftr-407	728	8	other	other	ADJ
ftr-407	728	9	,	,	PUNCT
ftr-407	728	10	different	different	ADJ
ftr-407	728	11	people	people	NOUN
ftr-407	728	12	will	will	AUX
ftr-407	728	13	evaluate	evaluate	VERB
ftr-407	728	14	them	they	PRON
ftr-407	728	15	differently	differently	ADV
ftr-407	728	16	and	and	CCONJ
ftr-407	728	17	will	will	AUX
ftr-407	728	18	attribute	attribute	VERB
ftr-407	728	19	different	different	ADJ
ftr-407	728	20	amounts	amount	NOUN
ftr-407	728	21	of	of	ADP
ftr-407	728	22	weight	weight	NOUN
ftr-407	728	23	to	to	ADP
ftr-407	728	24	them	they	PRON
ftr-407	728	25	.	.	PUNCT
ftr-407	729	1	i	i	PRON
ftr-407	729	2	can	can	AUX
ftr-407	729	3	not	not	PART
ftr-407	729	4	say	say	VERB
ftr-407	729	5	that	that	SCONJ
ftr-407	729	6	cameron	cameron	PROPN
ftr-407	729	7	and	and	CCONJ
ftr-407	729	8	postlewaite	postlewaite	NOUN
ftr-407	729	9	are	be	AUX
ftr-407	729	10	wrong	wrong	ADJ
ftr-407	729	11	in	in	ADP
ftr-407	729	12	balancing	balance	VERB
ftr-407	729	13	these	these	DET
ftr-407	729	14	competing	compete	VERB
ftr-407	729	15	considerations	consideration	NOUN
ftr-407	729	16	differently	differently	ADV
ftr-407	729	17	than	than	SCONJ
ftr-407	729	18	i	i	PRON
ftr-407	729	19	do	do	VERB
ftr-407	729	20	.	.	PUNCT
ftr-407	730	1	on	on	ADP
ftr-407	730	2	the	the	DET
ftr-407	730	3	other	other	ADJ
ftr-407	730	4	hand	hand	NOUN
ftr-407	730	5	,	,	PUNCT
ftr-407	730	6	i	i	PRON
ftr-407	730	7	prefer	prefer	VERB
ftr-407	730	8	the	the	DET
ftr-407	730	9	balance	balance	NOUN
ftr-407	730	10	that	that	PRON
ftr-407	730	11	ms	ms	PROPN
ftr-407	730	12	.	.	PROPN
ftr-407	730	13	cuenin	cuenin	PROPN
ftr-407	731	1	and	and	CCONJ
ftr-407	731	2	i	i	PRON
ftr-407	731	3	have	have	AUX
ftr-407	731	4	reached	reach	VERB
ftr-407	731	5	.	.	PUNCT
ftr-407	732	1	time	time	NOUN
ftr-407	732	2	will	will	AUX
ftr-407	732	3	tell	tell	VERB
ftr-407	732	4	which	which	PRON
ftr-407	732	5	of	of	ADP
ftr-407	732	6	these	these	DET
ftr-407	732	7	choices	choice	NOUN
ftr-407	732	8	is	be	AUX
ftr-407	732	9	more	more	ADV
ftr-407	732	10	attractive	attractive	ADJ
ftr-407	732	11	to	to	ADP
ftr-407	732	12	the	the	DET
ftr-407	732	13	profession	profession	NOUN
ftr-407	732	14	.	.	PUNCT
ftr-407	733	1	if	if	SCONJ
ftr-407	733	2	the	the	DET
ftr-407	733	3	competing	compete	VERB
ftr-407	733	4	policies	policy	NOUN
ftr-407	733	5	are	be	AUX
ftr-407	733	6	deemed	deem	VERB
ftr-407	733	7	to	to	PART
ftr-407	733	8	be	be	AUX
ftr-407	733	9	of	of	ADP
ftr-407	733	10	approximately	approximately	ADV
ftr-407	733	11	the	the	DET
ftr-407	733	12	same	same	ADJ
ftr-407	733	13	weight	weight	NOUN
ftr-407	733	14	,	,	PUNCT
ftr-407	733	15	then	then	ADV
ftr-407	733	16	i	i	PRON
ftr-407	733	17	suggest	suggest	VERB
ftr-407	733	18	that	that	SCONJ
ftr-407	733	19	the	the	DET
ftr-407	733	20	slight	slight	ADJ
ftr-407	733	21	presumption	presumption	NOUN
ftr-407	733	22	for	for	ADP
ftr-407	733	23	aggregate	aggregate	ADJ
ftr-407	733	24	treatment	treatment	NOUN
ftr-407	733	25	that	that	PRON
ftr-407	733	26	is	be	AUX
ftr-407	733	27	proposed	propose	VERB
ftr-407	733	28	in	in	ADP
ftr-407	733	29	part	part	NOUN
ftr-407	733	30	iv	iv	ADP
ftr-407	733	31	(	(	PUNCT
ftr-407	733	32	e	e	NOUN
ftr-407	733	33	)	)	PUNCT
ftr-407	733	34	of	of	ADP
ftr-407	733	35	this	this	DET
ftr-407	733	36	article	article	NOUN
ftr-407	733	37	tip	tip	VERB
ftr-407	733	38	the	the	DET
ftr-407	733	39	decision	decision	NOUN
ftr-407	733	40	in	in	ADP
ftr-407	733	41	favor	favor	NOUN
ftr-407	733	42	of	of	ADP
ftr-407	733	43	nonrecognition	nonrecognition	NOUN
ftr-407	733	44	.	.	PUNCT
ftr-407	734	1	for	for	ADP
ftr-407	734	2	purposes	purpose	NOUN
ftr-407	734	3	of	of	ADP
ftr-407	734	4	my	my	PRON
ftr-407	734	5	own	own	ADJ
ftr-407	734	6	evaluation	evaluation	NOUN
ftr-407	734	7	,	,	PUNCT
ftr-407	734	8	i	i	PRON
ftr-407	734	9	do	do	AUX
ftr-407	734	10	not	not	PART
ftr-407	734	11	need	need	VERB
ftr-407	734	12	that	that	DET
ftr-407	734	13	presumption	presumption	NOUN
ftr-407	734	14	because	because	SCONJ
ftr-407	734	15	i	i	PRON
ftr-407	734	16	find	find	VERB
ftr-407	734	17	the	the	DET
ftr-407	734	18	policies	policy	NOUN
ftr-407	734	19	for	for	ADP
ftr-407	734	20	nonrecongition	nonrecongition	NOUN
ftr-407	734	21	to	to	PART
ftr-407	734	22	weigh	weigh	VERB
ftr-407	734	23	more	more	ADV
ftr-407	734	24	heavily	heavily	ADV
ftr-407	734	25	on	on	ADP
ftr-407	734	26	the	the	DET
ftr-407	734	27	scales	scale	NOUN
ftr-407	734	28	.	.	PUNCT
ftr-407	735	1	g.	g.	PROPN
ftr-407	735	2	administrative	administrative	PROPN
ftr-407	735	3	burden	burden	PROPN
ftr-407	735	4	generated	generate	VERB
ftr-407	735	5	by	by	ADP
ftr-407	735	6	requiring	require	VERB
ftr-407	735	7	gain	gain	NOUN
ftr-407	735	8	recognition	recognition	NOUN
ftr-407	735	9	.	.	PUNCT
ftr-407	736	1	as	as	SCONJ
ftr-407	736	2	noted	note	VERB
ftr-407	736	3	above	above	ADV
ftr-407	736	4	,	,	PUNCT
ftr-407	736	5	the	the	DET
ftr-407	736	6	most	most	ADV
ftr-407	736	7	important	important	ADJ
ftr-407	736	8	considerations	consideration	NOUN
ftr-407	736	9	weighing	weigh	VERB
ftr-407	736	10	for	for	ADP
ftr-407	736	11	and	and	CCONJ
ftr-407	736	12	against	against	ADP
ftr-407	736	13	requiring	require	VERB
ftr-407	736	14	the	the	DET
ftr-407	736	15	partnership	partnership	NOUN
ftr-407	736	16	to	to	PART
ftr-407	736	17	recognize	recognize	VERB
ftr-407	736	18	gain	gain	NOUN
ftr-407	736	19	are	be	AUX
ftr-407	736	20	the	the	DET
ftr-407	736	21	potential	potential	NOUN
ftr-407	736	22	for	for	ADP
ftr-407	736	23	abuse	abuse	NOUN
ftr-407	736	24	on	on	ADP
ftr-407	736	25	one	one	NUM
ftr-407	736	26	side	side	NOUN
ftr-407	736	27	and	and	CCONJ
ftr-407	736	28	the	the	DET
ftr-407	736	29	policy	policy	NOUN
ftr-407	736	30	favoring	favor	VERB
ftr-407	736	31	nonrecognition	nonrecognition	NOUN
ftr-407	736	32	for	for	ADP
ftr-407	736	33	partnership	partnership	NOUN
ftr-407	736	34	-	-	PUNCT
ftr-407	736	35	partner	partner	NOUN
ftr-407	736	36	transactions	transaction	NOUN
ftr-407	736	37	on	on	ADP
ftr-407	736	38	the	the	DET
ftr-407	736	39	other	other	ADJ
ftr-407	736	40	side	side	NOUN
ftr-407	736	41	.	.	PUNCT
ftr-407	737	1	those	those	DET
ftr-407	737	2	two	two	NUM
ftr-407	737	3	competing	compete	VERB
ftr-407	737	4	considerations	consideration	NOUN
ftr-407	737	5	are	be	AUX
ftr-407	737	6	discussed	discuss	VERB
ftr-407	737	7	earlier	early	ADV
ftr-407	737	8	in	in	ADP
ftr-407	737	9	this	this	DET
ftr-407	737	10	article	article	NOUN
ftr-407	737	11	.	.	PUNCT
ftr-407	738	1	there	there	PRON
ftr-407	738	2	are	be	VERB
ftr-407	738	3	two	two	NUM
ftr-407	738	4	other	other	ADJ
ftr-407	738	5	considerations	consideration	NOUN
ftr-407	738	6	,	,	PUNCT
ftr-407	738	7	albeit	albeit	SCONJ
ftr-407	738	8	of	of	ADP
ftr-407	738	9	lesser	less	ADJ
ftr-407	738	10	significance	significance	NOUN
ftr-407	738	11	,	,	PUNCT
ftr-407	738	12	that	that	PRON
ftr-407	738	13	weigh	weigh	VERB
ftr-407	738	14	in	in	ADP
ftr-407	738	15	on	on	ADP
ftr-407	738	16	opposite	opposite	ADJ
ftr-407	738	17	sides	side	NOUN
ftr-407	738	18	of	of	ADP
ftr-407	738	19	the	the	DET
ftr-407	738	20	recognition	recognition	NOUN
ftr-407	738	21	issue	issue	NOUN
ftr-407	738	22	.	.	PUNCT
ftr-407	739	1	on	on	ADP
ftr-407	739	2	the	the	DET
ftr-407	739	3	side	side	NOUN
ftr-407	739	4	of	of	ADP
ftr-407	739	5	recognition	recognition	NOUN
ftr-407	739	6	,	,	PUNCT
ftr-407	739	7	cameron	cameron	PROPN
ftr-407	739	8	and	and	CCONJ
ftr-407	739	9	postlewaite	postlewaite	NOUN
ftr-407	739	10	rely	rely	VERB
ftr-407	739	11	on	on	ADP
ftr-407	739	12	the	the	DET
ftr-407	739	13	basic	basic	ADJ
ftr-407	739	14	tax	tax	NOUN
ftr-407	739	15	principle	principle	NOUN
ftr-407	739	16	that	that	SCONJ
ftr-407	739	17	a	a	DET
ftr-407	739	18	deduction	deduction	NOUN
ftr-407	739	19	should	should	AUX
ftr-407	739	20	not	not	PART
ftr-407	739	21	be	be	AUX
ftr-407	739	22	allowed	allow	VERB
ftr-407	739	23	for	for	ADP
ftr-407	739	24	a	a	DET
ftr-407	739	25	disposition	disposition	NOUN
ftr-407	739	26	of	of	ADP
ftr-407	739	27	unrealized	unrealized	ADJ
ftr-407	739	28	appreciation	appreciation	NOUN
ftr-407	739	29	.	.	PUNCT
ftr-407	740	1	that	that	DET
ftr-407	740	2	principle	principle	NOUN
ftr-407	740	3	,	,	PUNCT
ftr-407	740	4	and	and	CCONJ
ftr-407	740	5	the	the	DET
ftr-407	740	6	weight	weight	NOUN
ftr-407	740	7	to	to	PART
ftr-407	740	8	be	be	AUX
ftr-407	740	9	accorded	accord	VERB
ftr-407	740	10	it	it	PRON
ftr-407	740	11	,	,	PUNCT
ftr-407	740	12	is	be	AUX
ftr-407	740	13	discussed	discuss	VERB
ftr-407	740	14	in	in	ADP
ftr-407	740	15	part	part	NOUN
ftr-407	740	16	iv	iv	ADP
ftr-407	740	17	(	(	PUNCT
ftr-407	740	18	f)(1	f)(1	NOUN
ftr-407	740	19	)	)	PUNCT
ftr-407	740	20	of	of	ADP
ftr-407	740	21	this	this	DET
ftr-407	740	22	article	article	NOUN
ftr-407	740	23	.	.	PUNCT
ftr-407	741	1	on	on	ADP
ftr-407	741	2	the	the	DET
ftr-407	741	3	side	side	NOUN
ftr-407	741	4	of	of	ADP
ftr-407	741	5	nonrecognition	nonrecognition	NOUN
ftr-407	741	6	,	,	PUNCT
ftr-407	741	7	cuenin	cuenin	NOUN
ftr-407	741	8	and	and	CCONJ
ftr-407	741	9	i	i	PRON
ftr-407	741	10	2006	2006	NUM
ftr-407	741	11	]	]	PUNCT
ftr-407	741	12	is	be	AUX
ftr-407	741	13	the	the	DET
ftr-407	741	14	report	report	NOUN
ftr-407	741	15	of	of	ADP
ftr-407	741	16	lazarus	lazarus	PROPN
ftr-407	741	17	’s	’s	PART
ftr-407	741	18	death	death	NOUN
ftr-407	741	19	premature	premature	VERB
ftr-407	741	20	?	?	PUNCT
ftr-407	742	1	445	445	NUM
ftr-407	742	2	77	77	NUM
ftr-407	742	3	.	.	PUNCT
ftr-407	743	1	2004	2004	NUM
ftr-407	743	2	article	article	NOUN
ftr-407	743	3	,	,	PUNCT
ftr-407	743	4	supra	supra	PROPN
ftr-407	743	5	note	note	PROPN
ftr-407	743	6	1	1	NUM
ftr-407	743	7	,	,	PUNCT
ftr-407	743	8	at	at	ADP
ftr-407	743	9	423	423	NUM
ftr-407	743	10	-	-	SYM
ftr-407	743	11	24	24	NUM
ftr-407	743	12	.	.	PUNCT
ftr-407	743	13	78	78	NUM
ftr-407	743	14	.	.	PUNCT
ftr-407	744	1	regs	regs	PROPN
ftr-407	744	2	.	.	PUNCT
ftr-407	745	1	§	§	PROPN
ftr-407	745	2	1.707	1.707	NUM
ftr-407	745	3	-	-	SYM
ftr-407	745	4	1(c	1(c	NUM
ftr-407	745	5	)	)	PUNCT
ftr-407	745	6	,	,	PUNCT
ftr-407	745	7	ex	ex	X
ftr-407	745	8	.	.	PUNCT
ftr-407	745	9	(	(	PUNCT
ftr-407	745	10	2	2	NUM
ftr-407	745	11	)	)	PUNCT
ftr-407	745	12	.	.	PUNCT
ftr-407	746	1	79	79	NUM
ftr-407	746	2	.	.	PUNCT
ftr-407	747	1	of	of	ADP
ftr-407	747	2	course	course	ADV
ftr-407	747	3	,	,	PUNCT
ftr-407	747	4	if	if	SCONJ
ftr-407	747	5	the	the	DET
ftr-407	747	6	partner	partner	NOUN
ftr-407	747	7	’s	’s	PART
ftr-407	747	8	share	share	NOUN
ftr-407	747	9	of	of	ADP
ftr-407	747	10	partnership	partnership	NOUN
ftr-407	747	11	income	income	NOUN
ftr-407	747	12	is	be	AUX
ftr-407	747	13	not	not	PART
ftr-407	747	14	less	less	ADJ
ftr-407	747	15	than	than	ADP
ftr-407	747	16	the	the	DET
ftr-407	747	17	minimum	minimum	NOUN
ftr-407	747	18	guaranty	guaranty	NOUN
ftr-407	747	19	,	,	PUNCT
ftr-407	747	20	then	then	ADV
ftr-407	747	21	all	all	PRON
ftr-407	747	22	of	of	ADP
ftr-407	747	23	the	the	DET
ftr-407	747	24	distribution	distribution	NOUN
ftr-407	747	25	is	be	AUX
ftr-407	747	26	an	an	DET
ftr-407	747	27	ordinary	ordinary	ADJ
ftr-407	747	28	§	§	ADJ
ftr-407	747	29	731	731	NUM
ftr-407	747	30	distribution	distribution	NOUN
ftr-407	747	31	and	and	CCONJ
ftr-407	747	32	none	none	NOUN
ftr-407	747	33	of	of	ADP
ftr-407	747	34	it	it	PRON
ftr-407	747	35	is	be	AUX
ftr-407	747	36	a	a	DET
ftr-407	747	37	guaranteed	guarantee	VERB
ftr-407	747	38	payment	payment	NOUN
ftr-407	747	39	.	.	PUNCT
ftr-407	748	1	80	80	NUM
ftr-407	748	2	.	.	PUNCT
ftr-407	749	1	irc	irc	PROPN
ftr-407	749	2	§	§	PROPN
ftr-407	749	3	731(a)(1	731(a)(1	NUM
ftr-407	749	4	)	)	PUNCT
ftr-407	749	5	.	.	PUNCT
ftr-407	750	1	contend	contend	VERB
ftr-407	750	2	in	in	ADP
ftr-407	750	3	the	the	DET
ftr-407	750	4	2004	2004	NUM
ftr-407	750	5	article	article	NOUN
ftr-407	750	6	that	that	SCONJ
ftr-407	750	7	requiring	require	VERB
ftr-407	750	8	recognition	recognition	NOUN
ftr-407	750	9	would	would	AUX
ftr-407	750	10	,	,	PUNCT
ftr-407	750	11	in	in	ADP
ftr-407	750	12	certain	certain	ADJ
ftr-407	750	13	circumstances	circumstance	NOUN
ftr-407	750	14	,	,	PUNCT
ftr-407	750	15	complicate	complicate	VERB
ftr-407	750	16	the	the	DET
ftr-407	750	17	administration	administration	NOUN
ftr-407	750	18	of	of	ADP
ftr-407	750	19	the	the	DET
ftr-407	750	20	applicable	applicable	ADJ
ftr-407	750	21	tax	tax	NOUN
ftr-407	750	22	provisions	provision	NOUN
ftr-407	750	23	,	,	PUNCT
ftr-407	750	24	and	and	CCONJ
ftr-407	750	25	the	the	DET
ftr-407	750	26	avoidance	avoidance	NOUN
ftr-407	750	27	of	of	ADP
ftr-407	750	28	that	that	DET
ftr-407	750	29	complexity	complexity	NOUN
ftr-407	750	30	is	be	AUX
ftr-407	750	31	a	a	DET
ftr-407	750	32	factor	factor	NOUN
ftr-407	750	33	favoring	favor	VERB
ftr-407	750	34	nonrecognition	nonrecognition	NOUN
ftr-407	750	35	.	.	PUNCT
ftr-407	751	1	our77	our77	ADJ
ftr-407	751	2	contention	contention	NOUN
ftr-407	751	3	is	be	AUX
ftr-407	751	4	that	that	SCONJ
ftr-407	751	5	the	the	DET
ftr-407	751	6	complexity	complexity	NOUN
ftr-407	751	7	that	that	PRON
ftr-407	751	8	can	can	AUX
ftr-407	751	9	be	be	AUX
ftr-407	751	10	caused	cause	VERB
ftr-407	751	11	by	by	ADP
ftr-407	751	12	gain	gain	NOUN
ftr-407	751	13	recognition	recognition	NOUN
ftr-407	751	14	is	be	AUX
ftr-407	751	15	a	a	DET
ftr-407	751	16	factor	factor	NOUN
ftr-407	751	17	to	to	PART
ftr-407	751	18	be	be	AUX
ftr-407	751	19	considered	consider	VERB
ftr-407	751	20	,	,	PUNCT
ftr-407	751	21	but	but	CCONJ
ftr-407	751	22	we	we	PRON
ftr-407	751	23	do	do	AUX
ftr-407	751	24	not	not	PART
ftr-407	751	25	claim	claim	VERB
ftr-407	751	26	that	that	SCONJ
ftr-407	751	27	it	it	PRON
ftr-407	751	28	is	be	AUX
ftr-407	751	29	dispositive	dispositive	ADJ
ftr-407	751	30	.	.	PUNCT
ftr-407	752	1	the	the	DET
ftr-407	752	2	complexity	complexity	NOUN
ftr-407	752	3	described	describe	VERB
ftr-407	752	4	in	in	ADP
ftr-407	752	5	the	the	DET
ftr-407	752	6	2004	2004	NUM
ftr-407	752	7	article	article	NOUN
ftr-407	752	8	arises	arise	VERB
ftr-407	752	9	when	when	SCONJ
ftr-407	752	10	the	the	DET
ftr-407	752	11	guaranteed	guarantee	VERB
ftr-407	752	12	payment	payment	NOUN
ftr-407	752	13	occurs	occur	VERB
ftr-407	752	14	in	in	ADP
ftr-407	752	15	the	the	DET
ftr-407	752	16	form	form	NOUN
ftr-407	752	17	of	of	ADP
ftr-407	752	18	a	a	DET
ftr-407	752	19	guaranty	guaranty	NOUN
ftr-407	752	20	by	by	ADP
ftr-407	752	21	the	the	DET
ftr-407	752	22	partnership	partnership	NOUN
ftr-407	752	23	that	that	SCONJ
ftr-407	752	24	a	a	DET
ftr-407	752	25	partner	partner	NOUN
ftr-407	752	26	’s	’s	PART
ftr-407	752	27	share	share	NOUN
ftr-407	752	28	of	of	ADP
ftr-407	752	29	partnership	partnership	NOUN
ftr-407	752	30	profits	profit	NOUN
ftr-407	752	31	will	will	AUX
ftr-407	752	32	not	not	PART
ftr-407	752	33	be	be	AUX
ftr-407	752	34	less	less	ADJ
ftr-407	752	35	than	than	ADP
ftr-407	752	36	a	a	DET
ftr-407	752	37	stated	state	VERB
ftr-407	752	38	minimum	minimum	ADJ
ftr-407	752	39	figure	figure	NOUN
ftr-407	752	40	.	.	PUNCT
ftr-407	753	1	in	in	ADP
ftr-407	753	2	such	such	DET
ftr-407	753	3	a	a	DET
ftr-407	753	4	case	case	NOUN
ftr-407	753	5	,	,	PUNCT
ftr-407	753	6	a	a	DET
ftr-407	753	7	portion	portion	NOUN
ftr-407	753	8	of	of	ADP
ftr-407	753	9	the	the	DET
ftr-407	753	10	distribution	distribution	NOUN
ftr-407	753	11	to	to	ADP
ftr-407	753	12	that	that	DET
ftr-407	753	13	partner	partner	NOUN
ftr-407	753	14	can	can	AUX
ftr-407	753	15	be	be	AUX
ftr-407	753	16	a	a	DET
ftr-407	753	17	guaranteed	guarantee	VERB
ftr-407	753	18	payment	payment	NOUN
ftr-407	753	19	and	and	CCONJ
ftr-407	753	20	a	a	DET
ftr-407	753	21	portion	portion	NOUN
ftr-407	753	22	can	can	AUX
ftr-407	753	23	be	be	AUX
ftr-407	753	24	an	an	DET
ftr-407	753	25	ordinary	ordinary	ADJ
ftr-407	753	26	section	section	NOUN
ftr-407	753	27	731	731	NUM
ftr-407	753	28	distribution	distribution	NOUN
ftr-407	753	29	.	.	PUNCT
ftr-407	754	1	the	the	DET
ftr-407	754	2	regulations	regulation	NOUN
ftr-407	754	3	deal	deal	VERB
ftr-407	754	4	with	with	ADP
ftr-407	754	5	a	a	DET
ftr-407	754	6	partner	partner	NOUN
ftr-407	754	7	who	who	PRON
ftr-407	754	8	is	be	AUX
ftr-407	754	9	entitled	entitle	VERB
ftr-407	754	10	to	to	ADP
ftr-407	754	11	a	a	DET
ftr-407	754	12	percentage	percentage	NOUN
ftr-407	754	13	of	of	ADP
ftr-407	754	14	partnership	partnership	NOUN
ftr-407	754	15	income	income	NOUN
ftr-407	754	16	“	"	PUNCT
ftr-407	754	17	as	as	SCONJ
ftr-407	754	18	determined	determine	VERB
ftr-407	754	19	before	before	ADP
ftr-407	754	20	taking	take	VERB
ftr-407	754	21	into	into	ADP
ftr-407	754	22	account	account	NOUN
ftr-407	754	23	guaranteed	guarantee	VERB
ftr-407	754	24	payments	payment	NOUN
ftr-407	754	25	,	,	PUNCT
ftr-407	754	26	”	"	PUNCT
ftr-407	754	27	but	but	CCONJ
ftr-407	754	28	not	not	PART
ftr-407	754	29	less	less	ADJ
ftr-407	754	30	than	than	ADP
ftr-407	754	31	a	a	DET
ftr-407	754	32	minimum	minimum	NOUN
ftr-407	754	33	amount	amount	NOUN
ftr-407	754	34	.	.	PUNCT
ftr-407	755	1	the	the	DET
ftr-407	755	2	regulations	regulation	NOUN
ftr-407	755	3	provide	provide	VERB
ftr-407	755	4	that	that	SCONJ
ftr-407	755	5	an	an	DET
ftr-407	755	6	amount	amount	NOUN
ftr-407	755	7	of	of	ADP
ftr-407	755	8	the	the	DET
ftr-407	755	9	distribution	distribution	NOUN
ftr-407	755	10	to	to	ADP
ftr-407	755	11	that	that	DET
ftr-407	755	12	partner	partner	NOUN
ftr-407	755	13	that	that	PRON
ftr-407	755	14	equals	equal	VERB
ftr-407	755	15	the	the	DET
ftr-407	755	16	partner	partner	NOUN
ftr-407	755	17	’s	’s	PART
ftr-407	755	18	share	share	NOUN
ftr-407	755	19	of	of	ADP
ftr-407	755	20	the	the	DET
ftr-407	755	21	partnership	partnership	NOUN
ftr-407	755	22	income	income	NOUN
ftr-407	755	23	is	be	AUX
ftr-407	755	24	treated	treat	VERB
ftr-407	755	25	as	as	ADP
ftr-407	755	26	an	an	DET
ftr-407	755	27	ordinary	ordinary	ADJ
ftr-407	755	28	section	section	NOUN
ftr-407	755	29	731	731	NUM
ftr-407	755	30	distribution	distribution	NOUN
ftr-407	755	31	.	.	PUNCT
ftr-407	756	1	only	only	ADV
ftr-407	756	2	the	the	DET
ftr-407	756	3	excess	excess	NOUN
ftr-407	756	4	that	that	SCONJ
ftr-407	756	5	the	the	DET
ftr-407	756	6	partner	partner	NOUN
ftr-407	756	7	received	receive	VERB
ftr-407	756	8	over	over	ADP
ftr-407	756	9	the	the	DET
ftr-407	756	10	amount	amount	NOUN
ftr-407	756	11	of	of	ADP
ftr-407	756	12	the	the	DET
ftr-407	756	13	ordinary	ordinary	ADJ
ftr-407	756	14	section	section	NOUN
ftr-407	756	15	731	731	NUM
ftr-407	756	16	distribution	distribution	NOUN
ftr-407	756	17	is	be	AUX
ftr-407	756	18	treated	treat	VERB
ftr-407	756	19	as	as	ADP
ftr-407	756	20	a	a	DET
ftr-407	756	21	guaranteed	guarantee	VERB
ftr-407	756	22	payment	payment	NOUN
ftr-407	756	23	.	.	PUNCT
ftr-407	757	1	so	so	ADV
ftr-407	757	2	,	,	PUNCT
ftr-407	757	3	a	a	DET
ftr-407	757	4	distribution	distribution	NOUN
ftr-407	757	5	to	to	ADP
ftr-407	757	6	a	a	DET
ftr-407	757	7	partner78	partner78	NOUN
ftr-407	757	8	in	in	ADP
ftr-407	757	9	that	that	DET
ftr-407	757	10	circumstance	circumstance	NOUN
ftr-407	757	11	is	be	AUX
ftr-407	757	12	divided	divide	VERB
ftr-407	757	13	into	into	ADP
ftr-407	757	14	two	two	NUM
ftr-407	757	15	parts	part	NOUN
ftr-407	757	16	,	,	PUNCT
ftr-407	757	17	one	one	NUM
ftr-407	757	18	part	part	NOUN
ftr-407	757	19	is	be	AUX
ftr-407	757	20	an	an	DET
ftr-407	757	21	ordinary	ordinary	ADJ
ftr-407	757	22	section79	section79	NOUN
ftr-407	757	23	731	731	NUM
ftr-407	757	24	distribution	distribution	NOUN
ftr-407	757	25	,	,	PUNCT
ftr-407	757	26	and	and	CCONJ
ftr-407	757	27	one	one	NUM
ftr-407	757	28	part	part	NOUN
ftr-407	757	29	is	be	AUX
ftr-407	757	30	a	a	DET
ftr-407	757	31	guaranteed	guarantee	VERB
ftr-407	757	32	payment	payment	NOUN
ftr-407	757	33	.	.	PUNCT
ftr-407	758	1	the	the	DET
ftr-407	758	2	determination	determination	NOUN
ftr-407	758	3	of	of	ADP
ftr-407	758	4	the	the	DET
ftr-407	758	5	portion	portion	NOUN
ftr-407	758	6	of	of	ADP
ftr-407	758	7	the	the	DET
ftr-407	758	8	distribution	distribution	NOUN
ftr-407	758	9	that	that	PRON
ftr-407	758	10	is	be	AUX
ftr-407	758	11	a	a	DET
ftr-407	758	12	guaranteed	guarantee	VERB
ftr-407	758	13	payment	payment	NOUN
ftr-407	758	14	depends	depend	VERB
ftr-407	758	15	upon	upon	SCONJ
ftr-407	758	16	the	the	DET
ftr-407	758	17	size	size	NOUN
ftr-407	758	18	of	of	ADP
ftr-407	758	19	the	the	DET
ftr-407	758	20	partnership	partnership	NOUN
ftr-407	758	21	’s	’s	PART
ftr-407	758	22	income	income	NOUN
ftr-407	758	23	.	.	PUNCT
ftr-407	759	1	this	this	DET
ftr-407	759	2	problem	problem	NOUN
ftr-407	759	3	arises	arise	VERB
ftr-407	759	4	only	only	ADV
ftr-407	759	5	when	when	SCONJ
ftr-407	759	6	the	the	DET
ftr-407	759	7	minimum	minimum	ADJ
ftr-407	759	8	guaranty	guaranty	NOUN
ftr-407	759	9	is	be	AUX
ftr-407	759	10	greater	great	ADJ
ftr-407	759	11	than	than	ADP
ftr-407	759	12	the	the	DET
ftr-407	759	13	distributee	distributee	NOUN
ftr-407	759	14	partner	partner	NOUN
ftr-407	759	15	’s	’s	PART
ftr-407	759	16	share	share	NOUN
ftr-407	759	17	of	of	ADP
ftr-407	759	18	partnership	partnership	NOUN
ftr-407	759	19	income	income	NOUN
ftr-407	759	20	.	.	PUNCT
ftr-407	760	1	if	if	SCONJ
ftr-407	760	2	the	the	DET
ftr-407	760	3	distribution	distribution	NOUN
ftr-407	760	4	to	to	ADP
ftr-407	760	5	the	the	DET
ftr-407	760	6	partner	partner	NOUN
ftr-407	760	7	in	in	ADP
ftr-407	760	8	the	the	DET
ftr-407	760	9	circumstance	circumstance	NOUN
ftr-407	760	10	described	describe	VERB
ftr-407	760	11	above	above	ADV
ftr-407	760	12	is	be	AUX
ftr-407	760	13	made	make	VERB
ftr-407	760	14	with	with	ADP
ftr-407	760	15	appreciated	appreciated	ADJ
ftr-407	760	16	property	property	NOUN
ftr-407	760	17	,	,	PUNCT
ftr-407	760	18	and	and	CCONJ
ftr-407	760	19	if	if	SCONJ
ftr-407	760	20	gain	gain	NOUN
ftr-407	760	21	recognition	recognition	NOUN
ftr-407	760	22	is	be	AUX
ftr-407	760	23	required	require	VERB
ftr-407	760	24	for	for	ADP
ftr-407	760	25	guaranteed	guarantee	VERB
ftr-407	760	26	payments	payment	NOUN
ftr-407	760	27	made	make	VERB
ftr-407	760	28	in	in	ADP
ftr-407	760	29	kind	kind	NOUN
ftr-407	760	30	,	,	PUNCT
ftr-407	760	31	the	the	DET
ftr-407	760	32	partnership	partnership	NOUN
ftr-407	760	33	will	will	AUX
ftr-407	760	34	recognize	recognize	VERB
ftr-407	760	35	gain	gain	NOUN
ftr-407	760	36	on	on	ADP
ftr-407	760	37	the	the	DET
ftr-407	760	38	portion	portion	NOUN
ftr-407	760	39	of	of	ADP
ftr-407	760	40	the	the	DET
ftr-407	760	41	property	property	NOUN
ftr-407	760	42	that	that	PRON
ftr-407	760	43	constitutes	constitute	VERB
ftr-407	760	44	a	a	DET
ftr-407	760	45	guaranteed	guarantee	VERB
ftr-407	760	46	payment	payment	NOUN
ftr-407	760	47	,	,	PUNCT
ftr-407	760	48	but	but	CCONJ
ftr-407	760	49	will	will	AUX
ftr-407	760	50	not	not	PART
ftr-407	760	51	recognize	recognize	VERB
ftr-407	760	52	gain	gain	NOUN
ftr-407	760	53	on	on	ADP
ftr-407	760	54	the	the	DET
ftr-407	760	55	portion	portion	NOUN
ftr-407	760	56	of	of	ADP
ftr-407	760	57	the	the	DET
ftr-407	760	58	property	property	NOUN
ftr-407	760	59	that	that	PRON
ftr-407	760	60	is	be	AUX
ftr-407	760	61	treated	treat	VERB
ftr-407	760	62	as	as	ADP
ftr-407	760	63	an	an	DET
ftr-407	760	64	ordinary	ordinary	ADJ
ftr-407	760	65	section	section	NOUN
ftr-407	760	66	731	731	NUM
ftr-407	760	67	distribution	distribution	NOUN
ftr-407	760	68	.	.	PUNCT
ftr-407	761	1	to	to	PART
ftr-407	761	2	calculate	calculate	VERB
ftr-407	761	3	the	the	DET
ftr-407	761	4	gain	gain	NOUN
ftr-407	761	5	on	on	ADP
ftr-407	761	6	the	the	DET
ftr-407	761	7	guaranteed	guarantee	VERB
ftr-407	761	8	payment	payment	NOUN
ftr-407	761	9	,	,	PUNCT
ftr-407	761	10	the80	the80	PROPN
ftr-407	761	11	partnership	partnership	NOUN
ftr-407	761	12	’s	’s	PART
ftr-407	761	13	basis	basis	NOUN
ftr-407	761	14	in	in	ADP
ftr-407	761	15	the	the	DET
ftr-407	761	16	distributed	distribute	VERB
ftr-407	761	17	property	property	NOUN
ftr-407	761	18	must	must	AUX
ftr-407	761	19	be	be	AUX
ftr-407	761	20	apportioned	apportion	VERB
ftr-407	761	21	between	between	ADP
ftr-407	761	22	the	the	DET
ftr-407	761	23	two	two	NUM
ftr-407	761	24	parts	part	NOUN
ftr-407	761	25	of	of	ADP
ftr-407	761	26	the	the	DET
ftr-407	761	27	distribution	distribution	NOUN
ftr-407	761	28	.	.	PUNCT
ftr-407	762	1	unless	unless	SCONJ
ftr-407	762	2	the	the	DET
ftr-407	762	3	partnership	partnership	NOUN
ftr-407	762	4	agreement	agreement	NOUN
ftr-407	762	5	excludes	exclude	VERB
ftr-407	762	6	from	from	ADP
ftr-407	762	7	the	the	DET
ftr-407	762	8	calculation	calculation	NOUN
ftr-407	762	9	of	of	ADP
ftr-407	762	10	the	the	DET
ftr-407	762	11	partner	partner	NOUN
ftr-407	762	12	’s	’s	PART
ftr-407	762	13	share	share	NOUN
ftr-407	762	14	of	of	ADP
ftr-407	762	15	partnership	partnership	NOUN
ftr-407	762	16	income	income	NOUN
ftr-407	762	17	gain	gain	NOUN
ftr-407	762	18	or	or	CCONJ
ftr-407	762	19	loss	loss	NOUN
ftr-407	762	20	that	that	PRON
ftr-407	762	21	is	be	AUX
ftr-407	762	22	recognized	recognize	VERB
ftr-407	762	23	by	by	ADP
ftr-407	762	24	making	make	VERB
ftr-407	762	25	a	a	DET
ftr-407	762	26	guaranteed	guarantee	VERB
ftr-407	762	27	payment	payment	NOUN
ftr-407	762	28	in	in	ADP
ftr-407	762	29	kind	kind	NOUN
ftr-407	762	30	,	,	PUNCT
ftr-407	762	31	the	the	DET
ftr-407	762	32	gain	gain	NOUN
ftr-407	762	33	recognized	recognize	VERB
ftr-407	762	34	by	by	ADP
ftr-407	762	35	the	the	DET
ftr-407	762	36	partnership	partnership	NOUN
ftr-407	762	37	on	on	ADP
ftr-407	762	38	the	the	DET
ftr-407	762	39	guaranteed	guarantee	VERB
ftr-407	762	40	payment	payment	NOUN
ftr-407	762	41	portion	portion	NOUN
ftr-407	762	42	of	of	ADP
ftr-407	762	43	the	the	DET
ftr-407	762	44	distribution	distribution	NOUN
ftr-407	762	45	will	will	AUX
ftr-407	762	46	increase	increase	VERB
ftr-407	762	47	the	the	DET
ftr-407	762	48	partnership	partnership	NOUN
ftr-407	762	49	’s	’s	PART
ftr-407	762	50	income	income	NOUN
ftr-407	762	51	,	,	PUNCT
ftr-407	762	52	thereby	thereby	ADV
ftr-407	762	53	increasing	increase	VERB
ftr-407	762	54	the	the	DET
ftr-407	762	55	dollar	dollar	NOUN
ftr-407	762	56	amount	amount	NOUN
ftr-407	762	57	of	of	ADP
ftr-407	762	58	the	the	DET
ftr-407	762	59	distributee	distributee	NOUN
ftr-407	762	60	partner	partner	NOUN
ftr-407	762	61	’s	’s	PART
ftr-407	762	62	share	share	NOUN
ftr-407	762	63	of	of	ADP
ftr-407	762	64	partnership	partnership	NOUN
ftr-407	762	65	income	income	NOUN
ftr-407	762	66	and	and	CCONJ
ftr-407	762	67	accordingly	accordingly	ADV
ftr-407	762	68	increasing	increase	VERB
ftr-407	762	69	the	the	DET
ftr-407	762	70	percentage	percentage	NOUN
ftr-407	762	71	of	of	ADP
ftr-407	762	72	the	the	DET
ftr-407	762	73	distributed	distribute	VERB
ftr-407	762	74	property	property	NOUN
ftr-407	762	75	that	that	PRON
ftr-407	762	76	constitutes	constitute	VERB
ftr-407	762	77	an	an	DET
ftr-407	762	78	ordinary	ordinary	ADJ
ftr-407	762	79	section	section	NOUN
ftr-407	762	80	731	731	NUM
ftr-407	762	81	distribution	distribution	NOUN
ftr-407	762	82	.	.	PUNCT
ftr-407	763	1	similarly	similarly	ADV
ftr-407	763	2	,	,	PUNCT
ftr-407	763	3	that	that	DET
ftr-407	763	4	distribution	distribution	NOUN
ftr-407	763	5	reduces	reduce	VERB
ftr-407	763	6	the	the	DET
ftr-407	763	7	portion	portion	NOUN
ftr-407	763	8	of	of	ADP
ftr-407	763	9	the	the	DET
ftr-407	763	10	distributed	distribute	VERB
ftr-407	763	11	property	property	NOUN
ftr-407	763	12	that	that	PRON
ftr-407	763	13	constitutes	constitute	VERB
ftr-407	763	14	a	a	DET
ftr-407	763	15	guaranteed	guarantee	VERB
ftr-407	763	16	payment	payment	NOUN
ftr-407	763	17	.	.	PUNCT
ftr-407	764	1	once	once	ADV
ftr-407	764	2	the	the	DET
ftr-407	764	3	guaranteed	guarantee	VERB
ftr-407	764	4	payment	payment	NOUN
ftr-407	764	5	is	be	AUX
ftr-407	764	6	reduced	reduce	VERB
ftr-407	764	7	,	,	PUNCT
ftr-407	764	8	the	the	DET
ftr-407	764	9	446	446	NUM
ftr-407	764	10	florida	florida	PROPN
ftr-407	764	11	tax	tax	NOUN
ftr-407	764	12	review	review	NOUN
ftr-407	764	13	vol.7:6	vol.7:6	VERB
ftr-407	764	14	81	81	NUM
ftr-407	764	15	.	.	PUNCT
ftr-407	765	1	lazarus	lazarus	PROPN
ftr-407	765	2	effect	effect	PROPN
ftr-407	765	3	,	,	PUNCT
ftr-407	765	4	supra	supra	PROPN
ftr-407	765	5	note	note	NOUN
ftr-407	765	6	2	2	NUM
ftr-407	765	7	,	,	PUNCT
ftr-407	765	8	at	at	ADP
ftr-407	765	9	364	364	NUM
ftr-407	765	10	-	-	SYM
ftr-407	765	11	365	365	NUM
ftr-407	765	12	.	.	PUNCT
ftr-407	766	1	82	82	NUM
ftr-407	766	2	.	.	PUNCT
ftr-407	766	3	regs	regs	PROPN
ftr-407	766	4	.	.	PUNCT
ftr-407	767	1	§	§	PROPN
ftr-407	767	2	1.707	1.707	NUM
ftr-407	767	3	-	-	SYM
ftr-407	767	4	1(c	1(c	NUM
ftr-407	767	5	)	)	PUNCT
ftr-407	767	6	,	,	PUNCT
ftr-407	767	7	ex	ex	X
ftr-407	767	8	.	.	PUNCT
ftr-407	767	9	(	(	PUNCT
ftr-407	767	10	2	2	NUM
ftr-407	767	11	)	)	PUNCT
ftr-407	767	12	.	.	PUNCT
ftr-407	768	1	amount	amount	NOUN
ftr-407	768	2	of	of	ADP
ftr-407	768	3	gain	gain	NOUN
ftr-407	768	4	recognized	recognize	VERB
ftr-407	768	5	therefrom	therefrom	NOUN
ftr-407	768	6	must	must	AUX
ftr-407	768	7	be	be	AUX
ftr-407	768	8	recalculated	recalculate	VERB
ftr-407	768	9	using	use	VERB
ftr-407	768	10	a	a	DET
ftr-407	768	11	smaller	small	ADJ
ftr-407	768	12	amount	amount	NOUN
ftr-407	768	13	of	of	ADP
ftr-407	768	14	guaranteed	guarantee	VERB
ftr-407	768	15	payment	payment	NOUN
ftr-407	768	16	and	and	CCONJ
ftr-407	768	17	a	a	DET
ftr-407	768	18	smaller	small	ADJ
ftr-407	768	19	amount	amount	NOUN
ftr-407	768	20	of	of	ADP
ftr-407	768	21	basis	basis	NOUN
ftr-407	768	22	.	.	PUNCT
ftr-407	769	1	that	that	PRON
ftr-407	769	2	will	will	AUX
ftr-407	769	3	result	result	VERB
ftr-407	769	4	in	in	ADP
ftr-407	769	5	a	a	DET
ftr-407	769	6	smaller	small	ADJ
ftr-407	769	7	amount	amount	NOUN
ftr-407	769	8	of	of	ADP
ftr-407	769	9	gain	gain	NOUN
ftr-407	769	10	than	than	SCONJ
ftr-407	769	11	was	be	AUX
ftr-407	769	12	originally	originally	ADV
ftr-407	769	13	calculated	calculate	VERB
ftr-407	769	14	.	.	PUNCT
ftr-407	770	1	consequently	consequently	ADV
ftr-407	770	2	,	,	PUNCT
ftr-407	770	3	the	the	DET
ftr-407	770	4	amount	amount	NOUN
ftr-407	770	5	of	of	ADP
ftr-407	770	6	the	the	DET
ftr-407	770	7	partnership	partnership	NOUN
ftr-407	770	8	’s	’s	PART
ftr-407	770	9	gain	gain	NOUN
ftr-407	770	10	must	must	AUX
ftr-407	770	11	be	be	AUX
ftr-407	770	12	recalculated	recalculate	VERB
ftr-407	770	13	using	use	VERB
ftr-407	770	14	the	the	DET
ftr-407	770	15	smaller	small	ADJ
ftr-407	770	16	amount	amount	NOUN
ftr-407	770	17	of	of	ADP
ftr-407	770	18	gain	gain	NOUN
ftr-407	770	19	from	from	ADP
ftr-407	770	20	the	the	DET
ftr-407	770	21	guaranteed	guarantee	VERB
ftr-407	770	22	payment	payment	NOUN
ftr-407	770	23	.	.	PUNCT
ftr-407	771	1	the	the	DET
ftr-407	771	2	resulting	result	VERB
ftr-407	771	3	reduction	reduction	NOUN
ftr-407	771	4	in	in	ADP
ftr-407	771	5	the	the	DET
ftr-407	771	6	partnership	partnership	NOUN
ftr-407	771	7	’s	’s	PART
ftr-407	771	8	gain	gain	NOUN
ftr-407	771	9	will	will	AUX
ftr-407	771	10	reduce	reduce	VERB
ftr-407	771	11	the	the	DET
ftr-407	771	12	portion	portion	NOUN
ftr-407	771	13	of	of	ADP
ftr-407	771	14	the	the	DET
ftr-407	771	15	distributed	distribute	VERB
ftr-407	771	16	property	property	NOUN
ftr-407	771	17	that	that	PRON
ftr-407	771	18	constitutes	constitute	VERB
ftr-407	771	19	an	an	DET
ftr-407	771	20	ordinary	ordinary	ADJ
ftr-407	771	21	section	section	NOUN
ftr-407	771	22	731	731	NUM
ftr-407	771	23	distribution	distribution	NOUN
ftr-407	771	24	and	and	CCONJ
ftr-407	771	25	will	will	AUX
ftr-407	771	26	increase	increase	VERB
ftr-407	771	27	the	the	DET
ftr-407	771	28	amount	amount	NOUN
ftr-407	771	29	of	of	ADP
ftr-407	771	30	the	the	DET
ftr-407	771	31	guaranteed	guarantee	VERB
ftr-407	771	32	payment	payment	NOUN
ftr-407	771	33	.	.	PUNCT
ftr-407	772	1	this	this	DET
ftr-407	772	2	recalculation	recalculation	NOUN
ftr-407	772	3	will	will	AUX
ftr-407	772	4	continue	continue	VERB
ftr-407	772	5	until	until	SCONJ
ftr-407	772	6	the	the	DET
ftr-407	772	7	two	two	NUM
ftr-407	772	8	mutually	mutually	ADV
ftr-407	772	9	dependent	dependent	ADJ
ftr-407	772	10	figures	figure	NOUN
ftr-407	772	11	(	(	PUNCT
ftr-407	772	12	i.e.	i.e.	X
ftr-407	772	13	,	,	PUNCT
ftr-407	772	14	the	the	DET
ftr-407	772	15	amount	amount	NOUN
ftr-407	772	16	of	of	ADP
ftr-407	772	17	the	the	DET
ftr-407	772	18	guaranteed	guarantee	VERB
ftr-407	772	19	payment	payment	NOUN
ftr-407	772	20	and	and	CCONJ
ftr-407	772	21	the	the	DET
ftr-407	772	22	amount	amount	NOUN
ftr-407	772	23	of	of	ADP
ftr-407	772	24	the	the	DET
ftr-407	772	25	partnership	partnership	NOUN
ftr-407	772	26	’s	’s	PART
ftr-407	772	27	income	income	NOUN
ftr-407	772	28	)	)	PUNCT
ftr-407	772	29	are	be	AUX
ftr-407	772	30	finally	finally	ADV
ftr-407	772	31	settled	settle	VERB
ftr-407	772	32	.	.	PUNCT
ftr-407	773	1	the	the	DET
ftr-407	773	2	recalculations	recalculation	NOUN
ftr-407	773	3	are	be	AUX
ftr-407	773	4	made	make	VERB
ftr-407	773	5	even	even	ADV
ftr-407	773	6	more	more	ADV
ftr-407	773	7	complicated	complicated	ADJ
ftr-407	773	8	by	by	ADP
ftr-407	773	9	the	the	DET
ftr-407	773	10	fact	fact	NOUN
ftr-407	773	11	that	that	SCONJ
ftr-407	773	12	the	the	DET
ftr-407	773	13	portion	portion	NOUN
ftr-407	773	14	of	of	ADP
ftr-407	773	15	the	the	DET
ftr-407	773	16	basis	basis	NOUN
ftr-407	773	17	of	of	ADP
ftr-407	773	18	the	the	DET
ftr-407	773	19	distributed	distribute	VERB
ftr-407	773	20	property	property	NOUN
ftr-407	773	21	that	that	PRON
ftr-407	773	22	is	be	AUX
ftr-407	773	23	allocated	allocate	VERB
ftr-407	773	24	to	to	ADP
ftr-407	773	25	the	the	DET
ftr-407	773	26	guaranteed	guarantee	VERB
ftr-407	773	27	payment	payment	NOUN
ftr-407	773	28	portion	portion	NOUN
ftr-407	773	29	of	of	ADP
ftr-407	773	30	the	the	DET
ftr-407	773	31	distribution	distribution	NOUN
ftr-407	773	32	will	will	AUX
ftr-407	773	33	have	have	AUX
ftr-407	773	34	to	to	PART
ftr-407	773	35	be	be	AUX
ftr-407	773	36	recalculated	recalculate	VERB
ftr-407	773	37	each	each	DET
ftr-407	773	38	time	time	NOUN
ftr-407	773	39	that	that	SCONJ
ftr-407	773	40	the	the	DET
ftr-407	773	41	amount	amount	NOUN
ftr-407	773	42	of	of	ADP
ftr-407	773	43	the	the	DET
ftr-407	773	44	guaranteed	guarantee	VERB
ftr-407	773	45	payment	payment	NOUN
ftr-407	773	46	is	be	AUX
ftr-407	773	47	changed	change	VERB
ftr-407	773	48	.	.	PUNCT
ftr-407	774	1	cameron	cameron	PROPN
ftr-407	774	2	and	and	CCONJ
ftr-407	774	3	postlewaite	postlewaite	NOUN
ftr-407	774	4	describe	describe	VERB
ftr-407	774	5	the	the	DET
ftr-407	774	6	circumstance	circumstance	NOUN
ftr-407	774	7	of	of	ADP
ftr-407	774	8	a	a	DET
ftr-407	774	9	partner	partner	NOUN
ftr-407	774	10	’s	’	VERB
ftr-407	774	11	receiving	receive	VERB
ftr-407	774	12	a	a	DET
ftr-407	774	13	right	right	NOUN
ftr-407	774	14	to	to	ADP
ftr-407	774	15	a	a	DET
ftr-407	774	16	percentage	percentage	NOUN
ftr-407	774	17	of	of	ADP
ftr-407	774	18	partnership	partnership	NOUN
ftr-407	774	19	profits	profit	NOUN
ftr-407	774	20	subject	subject	ADJ
ftr-407	774	21	to	to	ADP
ftr-407	774	22	a	a	DET
ftr-407	774	23	minimum	minimum	ADJ
ftr-407	774	24	figure	figure	NOUN
ftr-407	774	25	as	as	ADP
ftr-407	774	26	unusual	unusual	ADJ
ftr-407	774	27	.	.	PUNCT
ftr-407	775	1	in	in	ADP
ftr-407	775	2	their	their	PRON
ftr-407	775	3	words	word	NOUN
ftr-407	775	4	,	,	PUNCT
ftr-407	775	5	they	they	PRON
ftr-407	775	6	said	say	VERB
ftr-407	775	7	:	:	PUNCT
ftr-407	775	8	to	to	PART
ftr-407	775	9	document	document	VERB
ftr-407	775	10	the	the	DET
ftr-407	775	11	potential	potential	ADJ
ftr-407	775	12	complexity	complexity	NOUN
ftr-407	775	13	resulting	result	VERB
ftr-407	775	14	from	from	ADP
ftr-407	775	15	a	a	DET
ftr-407	775	16	requirement	requirement	NOUN
ftr-407	775	17	that	that	SCONJ
ftr-407	775	18	the	the	DET
ftr-407	775	19	partnership	partnership	NOUN
ftr-407	775	20	recognize	recognize	VERB
ftr-407	775	21	gain	gain	NOUN
ftr-407	775	22	or	or	CCONJ
ftr-407	775	23	loss	loss	NOUN
ftr-407	775	24	,	,	PUNCT
ftr-407	776	1	they	they	PRON
ftr-407	777	1	[	[	X
ftr-407	777	2	kahn	kahn	PROPN
ftr-407	777	3	and	and	CCONJ
ftr-407	777	4	cuenin	cuenin	PROPN
ftr-407	777	5	]	]	PUNCT
ftr-407	777	6	resort	resort	NOUN
ftr-407	777	7	to	to	ADP
ftr-407	777	8	an	an	DET
ftr-407	777	9	atypical	atypical	ADJ
ftr-407	777	10	type	type	NOUN
ftr-407	777	11	of	of	ADP
ftr-407	777	12	payment	payment	NOUN
ftr-407	777	13	,	,	PUNCT
ftr-407	777	14	one	one	NUM
ftr-407	777	15	in	in	ADP
ftr-407	777	16	which	which	PRON
ftr-407	777	17	the	the	DET
ftr-407	777	18	payment	payment	NOUN
ftr-407	777	19	is	be	AUX
ftr-407	777	20	,	,	PUNCT
ftr-407	777	21	in	in	ADP
ftr-407	777	22	part	part	NOUN
ftr-407	777	23	,	,	PUNCT
ftr-407	777	24	a	a	DET
ftr-407	777	25	guaranteed	guarantee	VERB
ftr-407	777	26	payment	payment	NOUN
ftr-407	777	27	and	and	CCONJ
ftr-407	777	28	,	,	PUNCT
ftr-407	777	29	in	in	ADP
ftr-407	777	30	part	part	NOUN
ftr-407	777	31	,	,	PUNCT
ftr-407	777	32	a	a	DET
ftr-407	777	33	distribution	distribution	NOUN
ftr-407	777	34	of	of	ADP
ftr-407	777	35	partnership	partnership	NOUN
ftr-407	777	36	property	property	NOUN
ftr-407	777	37	,	,	PUNCT
ftr-407	777	38	.	.	PUNCT
ftr-407	777	39	.	.	PUNCT
ftr-407	778	1	.	.	PUNCT
ftr-407	779	1	one	one	PRON
ftr-407	779	2	should	should	AUX
ftr-407	779	3	not	not	PART
ftr-407	779	4	be	be	AUX
ftr-407	779	5	surprised	surprise	VERB
ftr-407	779	6	that	that	SCONJ
ftr-407	779	7	an	an	DET
ftr-407	779	8	added	add	VERB
ftr-407	779	9	layer	layer	NOUN
ftr-407	779	10	of	of	ADP
ftr-407	779	11	difficulty	difficulty	NOUN
ftr-407	779	12	is	be	AUX
ftr-407	779	13	encountered	encounter	VERB
ftr-407	779	14	in	in	ADP
ftr-407	779	15	such	such	DET
ftr-407	779	16	an	an	DET
ftr-407	779	17	atypical	atypical	ADJ
ftr-407	779	18	setting.81	setting.81	PROPN
ftr-407	779	19	cameron	cameron	PROPN
ftr-407	779	20	and	and	CCONJ
ftr-407	779	21	postlewaite	postlewaite	NOUN
ftr-407	779	22	do	do	AUX
ftr-407	779	23	not	not	PART
ftr-407	779	24	explain	explain	VERB
ftr-407	779	25	why	why	SCONJ
ftr-407	779	26	they	they	PRON
ftr-407	779	27	think	think	VERB
ftr-407	779	28	that	that	SCONJ
ftr-407	779	29	this	this	DET
ftr-407	779	30	situation	situation	NOUN
ftr-407	779	31	is	be	AUX
ftr-407	779	32	unusual	unusual	ADJ
ftr-407	779	33	.	.	PUNCT
ftr-407	780	1	treasury	treasury	PROPN
ftr-407	780	2	considered	consider	VERB
ftr-407	780	3	the	the	DET
ftr-407	780	4	occurrence	occurrence	NOUN
ftr-407	780	5	of	of	ADP
ftr-407	780	6	sufficient	sufficient	ADJ
ftr-407	780	7	magnitude	magnitude	NOUN
ftr-407	780	8	to	to	PART
ftr-407	780	9	warrant	warrant	VERB
ftr-407	780	10	the	the	DET
ftr-407	780	11	promulgation	promulgation	NOUN
ftr-407	780	12	of	of	ADP
ftr-407	780	13	a	a	DET
ftr-407	780	14	regulation	regulation	NOUN
ftr-407	780	15	that	that	PRON
ftr-407	780	16	describes	describe	VERB
ftr-407	780	17	how	how	SCONJ
ftr-407	780	18	the	the	DET
ftr-407	780	19	tax	tax	NOUN
ftr-407	780	20	law	law	NOUN
ftr-407	780	21	treats	treat	VERB
ftr-407	780	22	it	it	PRON
ftr-407	780	23	.	.	PUNCT
ftr-407	781	1	while	while	SCONJ
ftr-407	781	2	i	i	PRON
ftr-407	781	3	have	have	VERB
ftr-407	781	4	no	no	DET
ftr-407	781	5	empirical	empirical	ADJ
ftr-407	781	6	data	datum	NOUN
ftr-407	781	7	,	,	PUNCT
ftr-407	781	8	the	the	DET
ftr-407	781	9	situation	situation	NOUN
ftr-407	781	10	seems	seem	VERB
ftr-407	781	11	likely	likely	ADJ
ftr-407	781	12	to82	to82	NOUN
ftr-407	781	13	occur	occur	VERB
ftr-407	781	14	frequently	frequently	ADV
ftr-407	781	15	.	.	PUNCT
ftr-407	782	1	for	for	ADP
ftr-407	782	2	example	example	NOUN
ftr-407	782	3	,	,	PUNCT
ftr-407	782	4	if	if	SCONJ
ftr-407	782	5	a	a	DET
ftr-407	782	6	small	small	ADJ
ftr-407	782	7	law	law	NOUN
ftr-407	782	8	firm	firm	NOUN
ftr-407	782	9	offers	offer	VERB
ftr-407	782	10	to	to	PART
ftr-407	782	11	make	make	VERB
ftr-407	782	12	an	an	DET
ftr-407	782	13	associate	associate	NOUN
ftr-407	782	14	a	a	DET
ftr-407	782	15	partner	partner	NOUN
ftr-407	782	16	,	,	PUNCT
ftr-407	782	17	the	the	DET
ftr-407	782	18	firm	firm	NOUN
ftr-407	782	19	may	may	AUX
ftr-407	782	20	provide	provide	VERB
ftr-407	782	21	a	a	DET
ftr-407	782	22	minimum	minimum	ADJ
ftr-407	782	23	guaranty	guaranty	NOUN
ftr-407	782	24	to	to	PART
ftr-407	782	25	assure	assure	VERB
ftr-407	782	26	the	the	DET
ftr-407	782	27	associate	associate	NOUN
ftr-407	782	28	that	that	PRON
ftr-407	782	29	his	his	PRON
ftr-407	782	30	income	income	NOUN
ftr-407	782	31	will	will	AUX
ftr-407	782	32	not	not	PART
ftr-407	782	33	be	be	AUX
ftr-407	782	34	reduced	reduce	VERB
ftr-407	782	35	if	if	SCONJ
ftr-407	782	36	he	he	PRON
ftr-407	782	37	accepts	accept	VERB
ftr-407	782	38	the	the	DET
ftr-407	782	39	partnership	partnership	NOUN
ftr-407	782	40	’s	’s	PART
ftr-407	782	41	offer	offer	NOUN
ftr-407	782	42	.	.	PUNCT
ftr-407	783	1	shortly	shortly	ADV
ftr-407	783	2	after	after	ADP
ftr-407	783	3	joining	join	VERB
ftr-407	783	4	the	the	DET
ftr-407	783	5	faculty	faculty	NOUN
ftr-407	783	6	at	at	ADP
ftr-407	783	7	michigan	michigan	PROPN
ftr-407	783	8	,	,	PUNCT
ftr-407	783	9	i	i	PRON
ftr-407	783	10	received	receive	VERB
ftr-407	783	11	an	an	DET
ftr-407	783	12	offer	offer	NOUN
ftr-407	783	13	from	from	ADP
ftr-407	783	14	a	a	DET
ftr-407	783	15	law	law	NOUN
ftr-407	783	16	firm	firm	NOUN
ftr-407	783	17	of	of	ADP
ftr-407	783	18	a	a	DET
ftr-407	783	19	partnership	partnership	NOUN
ftr-407	783	20	position	position	NOUN
ftr-407	783	21	with	with	ADP
ftr-407	783	22	a	a	DET
ftr-407	783	23	percentage	percentage	NOUN
ftr-407	783	24	interest	interest	NOUN
ftr-407	783	25	in	in	ADP
ftr-407	783	26	the	the	DET
ftr-407	783	27	partnership	partnership	NOUN
ftr-407	783	28	’s	’s	PART
ftr-407	783	29	income	income	NOUN
ftr-407	783	30	and	and	CCONJ
ftr-407	783	31	a	a	DET
ftr-407	783	32	minimum	minimum	ADJ
ftr-407	783	33	guaranty	guaranty	NOUN
ftr-407	783	34	.	.	PUNCT
ftr-407	784	1	the	the	DET
ftr-407	784	2	offer	offer	NOUN
ftr-407	784	3	did	do	AUX
ftr-407	784	4	not	not	PART
ftr-407	784	5	strike	strike	VERB
ftr-407	784	6	me	i	PRON
ftr-407	784	7	as	as	ADP
ftr-407	784	8	unusual	unusual	ADJ
ftr-407	784	9	.	.	PUNCT
ftr-407	785	1	after	after	ADP
ftr-407	785	2	reading	read	VERB
ftr-407	785	3	the	the	DET
ftr-407	785	4	lazarus	lazarus	PROPN
ftr-407	785	5	effect	effect	PROPN
ftr-407	785	6	article	article	NOUN
ftr-407	785	7	,	,	PUNCT
ftr-407	785	8	i	i	PRON
ftr-407	785	9	asked	ask	VERB
ftr-407	785	10	a	a	DET
ftr-407	785	11	senior	senior	ADJ
ftr-407	785	12	partner	partner	NOUN
ftr-407	785	13	of	of	ADP
ftr-407	785	14	a	a	DET
ftr-407	785	15	large	large	ADJ
ftr-407	785	16	national	national	ADJ
ftr-407	785	17	law	law	NOUN
ftr-407	785	18	firm	firm	NOUN
ftr-407	785	19	whether	whether	SCONJ
ftr-407	785	20	he	he	PRON
ftr-407	785	21	had	have	AUX
ftr-407	785	22	ever	ever	ADV
ftr-407	785	23	encountered	encounter	VERB
ftr-407	785	24	an	an	DET
ftr-407	785	25	arrangement	arrangement	NOUN
ftr-407	785	26	of	of	ADP
ftr-407	785	27	this	this	DET
ftr-407	785	28	type	type	NOUN
ftr-407	785	29	.	.	PUNCT
ftr-407	786	1	he	he	PRON
ftr-407	786	2	informed	inform	VERB
ftr-407	786	3	me	i	PRON
ftr-407	786	4	2006	2006	NUM
ftr-407	786	5	]	]	PUNCT
ftr-407	786	6	is	be	AUX
ftr-407	786	7	the	the	DET
ftr-407	786	8	report	report	NOUN
ftr-407	786	9	of	of	ADP
ftr-407	786	10	lazarus	lazarus	PROPN
ftr-407	786	11	’s	’s	PART
ftr-407	786	12	death	death	NOUN
ftr-407	786	13	premature	premature	VERB
ftr-407	786	14	?	?	PUNCT
ftr-407	787	1	447	447	NUM
ftr-407	787	2	83	83	NUM
ftr-407	787	3	.	.	PUNCT
ftr-407	788	1	i	i	PRON
ftr-407	788	2	d.	d.	PROPN
ftr-407	788	3	84	84	NUM
ftr-407	788	4	.	.	PUNCT
ftr-407	789	1	lazarus	lazarus	PROPN
ftr-407	789	2	effect	effect	PROPN
ftr-407	789	3	,	,	PUNCT
ftr-407	789	4	supra	supra	PROPN
ftr-407	789	5	note	note	NOUN
ftr-407	789	6	2	2	NUM
ftr-407	789	7	,	,	PUNCT
ftr-407	789	8	at	at	ADP
ftr-407	789	9	n.	n.	PROPN
ftr-407	789	10	91	91	NUM
ftr-407	789	11	.	.	PUNCT
ftr-407	789	12	85	85	NUM
ftr-407	789	13	.	.	PUNCT
ftr-407	790	1	i	i	PRON
ftr-407	790	2	d.	d.	VERB
ftr-407	790	3	that	that	PRON
ftr-407	790	4	his	his	PRON
ftr-407	790	5	firm	firm	NOUN
ftr-407	790	6	had	have	AUX
ftr-407	790	7	made	make	VERB
ftr-407	790	8	that	that	DET
ftr-407	790	9	arrangement	arrangement	NOUN
ftr-407	790	10	with	with	ADP
ftr-407	790	11	newly	newly	ADV
ftr-407	790	12	appointed	appoint	VERB
ftr-407	790	13	partners	partner	NOUN
ftr-407	790	14	during	during	ADP
ftr-407	790	15	several	several	ADJ
ftr-407	790	16	years	year	NOUN
ftr-407	790	17	when	when	SCONJ
ftr-407	790	18	law	law	NOUN
ftr-407	790	19	earnings	earning	NOUN
ftr-407	790	20	were	be	AUX
ftr-407	790	21	depressed	depressed	ADJ
ftr-407	790	22	.	.	PUNCT
ftr-407	791	1	perhaps	perhaps	ADV
ftr-407	791	2	it	it	PRON
ftr-407	791	3	is	be	AUX
ftr-407	791	4	not	not	PART
ftr-407	791	5	the	the	DET
ftr-407	791	6	arrangement	arrangement	NOUN
ftr-407	791	7	that	that	PRON
ftr-407	791	8	cameron	cameron	PROPN
ftr-407	791	9	and	and	CCONJ
ftr-407	791	10	postlewaite	postlewaite	NOUN
ftr-407	791	11	find	find	VERB
ftr-407	791	12	unusual	unusual	ADJ
ftr-407	791	13	.	.	PUNCT
ftr-407	792	1	perhaps	perhaps	ADV
ftr-407	792	2	,	,	PUNCT
ftr-407	792	3	they	they	PRON
ftr-407	792	4	mean	mean	VERB
ftr-407	792	5	that	that	SCONJ
ftr-407	792	6	it	it	PRON
ftr-407	792	7	would	would	AUX
ftr-407	792	8	be	be	AUX
ftr-407	792	9	unusual	unusual	ADJ
ftr-407	792	10	for	for	SCONJ
ftr-407	792	11	a	a	DET
ftr-407	792	12	partner	partner	NOUN
ftr-407	792	13	’s	’s	PART
ftr-407	792	14	share	share	NOUN
ftr-407	792	15	of	of	ADP
ftr-407	792	16	partnership	partnership	NOUN
ftr-407	792	17	income	income	NOUN
ftr-407	792	18	to	to	PART
ftr-407	792	19	be	be	AUX
ftr-407	792	20	less	less	ADJ
ftr-407	792	21	than	than	ADP
ftr-407	792	22	his	his	PRON
ftr-407	792	23	minimum	minimum	ADJ
ftr-407	792	24	guaranty	guaranty	NOUN
ftr-407	792	25	.	.	PUNCT
ftr-407	793	1	again	again	ADV
ftr-407	793	2	,	,	PUNCT
ftr-407	793	3	treasury	treasury	PROPN
ftr-407	793	4	thought	think	VERB
ftr-407	793	5	that	that	SCONJ
ftr-407	793	6	this	this	DET
ftr-407	793	7	situation	situation	NOUN
ftr-407	793	8	occurs	occur	VERB
ftr-407	793	9	frequently	frequently	ADV
ftr-407	793	10	enough	enough	ADJ
ftr-407	793	11	to	to	PART
ftr-407	793	12	justify	justify	VERB
ftr-407	793	13	promulgating	promulgate	VERB
ftr-407	793	14	a	a	DET
ftr-407	793	15	regulation	regulation	NOUN
ftr-407	793	16	describing	describe	VERB
ftr-407	793	17	how	how	SCONJ
ftr-407	793	18	such	such	ADJ
ftr-407	793	19	payments	payment	NOUN
ftr-407	793	20	are	be	AUX
ftr-407	793	21	taxed	tax	VERB
ftr-407	793	22	.	.	PUNCT
ftr-407	794	1	also	also	ADV
ftr-407	794	2	,	,	PUNCT
ftr-407	794	3	it	it	PRON
ftr-407	794	4	seems	seem	VERB
ftr-407	794	5	reasonable83	reasonable83	VERB
ftr-407	794	6	that	that	SCONJ
ftr-407	794	7	this	this	DET
ftr-407	794	8	occurrence	occurrence	NOUN
ftr-407	794	9	will	will	AUX
ftr-407	794	10	not	not	PART
ftr-407	794	11	be	be	AUX
ftr-407	794	12	a	a	DET
ftr-407	794	13	rarity	rarity	NOUN
ftr-407	794	14	.	.	PUNCT
ftr-407	795	1	the	the	DET
ftr-407	795	2	purpose	purpose	NOUN
ftr-407	795	3	of	of	ADP
ftr-407	795	4	providing	provide	VERB
ftr-407	795	5	the	the	DET
ftr-407	795	6	partner	partner	NOUN
ftr-407	795	7	with	with	ADP
ftr-407	795	8	a	a	DET
ftr-407	795	9	guaranty	guaranty	NOUN
ftr-407	795	10	likely	likely	ADV
ftr-407	795	11	is	be	AUX
ftr-407	795	12	because	because	SCONJ
ftr-407	795	13	there	there	PRON
ftr-407	795	14	is	be	VERB
ftr-407	795	15	reason	reason	NOUN
ftr-407	795	16	for	for	ADP
ftr-407	795	17	doubt	doubt	NOUN
ftr-407	795	18	that	that	SCONJ
ftr-407	795	19	partnership	partnership	NOUN
ftr-407	795	20	profits	profit	NOUN
ftr-407	795	21	will	will	AUX
ftr-407	795	22	be	be	AUX
ftr-407	795	23	adequate	adequate	ADJ
ftr-407	795	24	to	to	PART
ftr-407	795	25	produce	produce	VERB
ftr-407	795	26	the	the	DET
ftr-407	795	27	minimum	minimum	ADJ
ftr-407	795	28	amount	amount	NOUN
ftr-407	795	29	.	.	PUNCT
ftr-407	796	1	one	one	PRON
ftr-407	796	2	might	might	AUX
ftr-407	796	3	expect	expect	VERB
ftr-407	796	4	there	there	PRON
ftr-407	796	5	to	to	PART
ftr-407	796	6	be	be	AUX
ftr-407	796	7	a	a	DET
ftr-407	796	8	fair	fair	ADJ
ftr-407	796	9	number	number	NOUN
ftr-407	796	10	of	of	ADP
ftr-407	796	11	occurrences	occurrence	NOUN
ftr-407	796	12	in	in	ADP
ftr-407	796	13	which	which	PRON
ftr-407	796	14	that	that	DET
ftr-407	796	15	fear	fear	NOUN
ftr-407	796	16	is	be	AUX
ftr-407	796	17	realized	realize	VERB
ftr-407	796	18	.	.	PUNCT
ftr-407	797	1	cameron	cameron	PROPN
ftr-407	797	2	and	and	CCONJ
ftr-407	797	3	postlewaite	postlewaite	NOUN
ftr-407	797	4	contend	contend	VERB
ftr-407	797	5	that	that	SCONJ
ftr-407	797	6	the	the	DET
ftr-407	797	7	complexity	complexity	NOUN
ftr-407	797	8	of	of	ADP
ftr-407	797	9	which	which	PRON
ftr-407	797	10	the	the	DET
ftr-407	797	11	2004	2004	NUM
ftr-407	797	12	article	article	NOUN
ftr-407	797	13	complains	complain	VERB
ftr-407	797	14	is	be	AUX
ftr-407	797	15	“	"	PUNCT
ftr-407	797	16	overstated	overstate	VERB
ftr-407	797	17	,	,	PUNCT
ftr-407	797	18	and	and	CCONJ
ftr-407	797	19	,	,	PUNCT
ftr-407	797	20	in	in	ADP
ftr-407	797	21	any	any	DET
ftr-407	797	22	event	event	NOUN
ftr-407	797	23	,	,	PUNCT
ftr-407	797	24	can	can	AUX
ftr-407	797	25	easily	easily	ADV
ftr-407	797	26	be	be	AUX
ftr-407	797	27	avoided	avoid	VERB
ftr-407	797	28	.	.	PUNCT
ftr-407	797	29	”	"	PUNCT
ftr-407	798	1	as	as	ADP
ftr-407	798	2	to	to	ADP
ftr-407	798	3	the	the	DET
ftr-407	798	4	overstatement	overstatement	NOUN
ftr-407	798	5	,	,	PUNCT
ftr-407	798	6	they	they	PRON
ftr-407	798	7	wrote	write	VERB
ftr-407	798	8	in	in	ADP
ftr-407	798	9	a	a	DET
ftr-407	798	10	footnote,84	footnote,84	NOUN
ftr-407	798	11	their	their	PRON
ftr-407	798	12	[	[	X
ftr-407	798	13	kahn	kahn	PROPN
ftr-407	798	14	and	and	CCONJ
ftr-407	798	15	cuenin	cuenin	PROPN
ftr-407	798	16	]	]	PUNCT
ftr-407	798	17	concern	concern	NOUN
ftr-407	798	18	that	that	SCONJ
ftr-407	798	19	any	any	DET
ftr-407	798	20	gain	gain	NOUN
ftr-407	798	21	or	or	CCONJ
ftr-407	798	22	loss	loss	NOUN
ftr-407	798	23	resulting	result	VERB
ftr-407	798	24	from	from	ADP
ftr-407	798	25	the	the	DET
ftr-407	798	26	distribution	distribution	NOUN
ftr-407	798	27	of	of	ADP
ftr-407	798	28	partnership	partnership	NOUN
ftr-407	798	29	property	property	NOUN
ftr-407	798	30	in	in	ADP
ftr-407	798	31	satisfaction	satisfaction	NOUN
ftr-407	798	32	of	of	ADP
ftr-407	798	33	the	the	DET
ftr-407	798	34	guaranteed	guarantee	VERB
ftr-407	798	35	payment	payment	NOUN
ftr-407	798	36	will	will	AUX
ftr-407	798	37	require	require	VERB
ftr-407	798	38	the	the	DET
ftr-407	798	39	recomputation	recomputation	NOUN
ftr-407	798	40	of	of	ADP
ftr-407	798	41	the	the	DET
ftr-407	798	42	amount	amount	NOUN
ftr-407	798	43	of	of	ADP
ftr-407	798	44	the	the	DET
ftr-407	798	45	guaranteed	guarantee	VERB
ftr-407	798	46	payment	payment	NOUN
ftr-407	798	47	is	be	AUX
ftr-407	798	48	overstated	overstate	VERB
ftr-407	798	49	because	because	SCONJ
ftr-407	798	50	in	in	ADP
ftr-407	798	51	many	many	ADJ
ftr-407	798	52	,	,	PUNCT
ftr-407	798	53	if	if	SCONJ
ftr-407	798	54	not	not	PART
ftr-407	798	55	most	most	ADJ
ftr-407	798	56	,	,	PUNCT
ftr-407	798	57	instances	instance	VERB
ftr-407	798	58	the	the	DET
ftr-407	798	59	partnership	partnership	NOUN
ftr-407	798	60	will	will	AUX
ftr-407	798	61	not	not	PART
ftr-407	798	62	distribute	distribute	VERB
ftr-407	798	63	property	property	NOUN
ftr-407	798	64	in	in	ADP
ftr-407	798	65	satisfaction	satisfaction	NOUN
ftr-407	798	66	of	of	ADP
ftr-407	798	67	a	a	DET
ftr-407	798	68	guaranteed	guarantee	VERB
ftr-407	798	69	payment	payment	NOUN
ftr-407	798	70	until	until	ADP
ftr-407	798	71	the	the	DET
ftr-407	798	72	taxable	taxable	ADJ
ftr-407	798	73	year	year	NOUN
ftr-407	798	74	following	follow	VERB
ftr-407	798	75	that	that	SCONJ
ftr-407	798	76	in	in	ADP
ftr-407	798	77	which	which	PRON
ftr-407	798	78	the	the	DET
ftr-407	798	79	services	service	NOUN
ftr-407	798	80	are	be	AUX
ftr-407	798	81	actually	actually	ADV
ftr-407	798	82	rendered	render	VERB
ftr-407	798	83	.	.	PUNCT
ftr-407	799	1	this	this	PRON
ftr-407	799	2	is	be	AUX
ftr-407	799	3	because	because	SCONJ
ftr-407	799	4	the	the	DET
ftr-407	799	5	partnership	partnership	NOUN
ftr-407	799	6	’s	’s	PART
ftr-407	799	7	income	income	NOUN
ftr-407	799	8	,	,	PUNCT
ftr-407	799	9	and	and	CCONJ
ftr-407	799	10	thus	thus	ADV
ftr-407	799	11	the	the	DET
ftr-407	799	12	amount	amount	NOUN
ftr-407	799	13	of	of	ADP
ftr-407	799	14	the	the	DET
ftr-407	799	15	guaranteed	guarantee	VERB
ftr-407	799	16	payment	payment	NOUN
ftr-407	799	17	,	,	PUNCT
ftr-407	799	18	can	can	AUX
ftr-407	799	19	not	not	PART
ftr-407	799	20	be	be	AUX
ftr-407	799	21	determined	determine	VERB
ftr-407	799	22	until	until	ADP
ftr-407	799	23	after	after	ADP
ftr-407	799	24	the	the	DET
ftr-407	799	25	end	end	NOUN
ftr-407	799	26	of	of	ADP
ftr-407	799	27	the	the	DET
ftr-407	799	28	taxable	taxable	ADJ
ftr-407	799	29	year.85	year.85	NOUN
ftr-407	799	30	it	it	PRON
ftr-407	799	31	is	be	AUX
ftr-407	799	32	not	not	PART
ftr-407	799	33	necessary	necessary	ADJ
ftr-407	799	34	for	for	SCONJ
ftr-407	799	35	the	the	DET
ftr-407	799	36	partnership	partnership	NOUN
ftr-407	799	37	to	to	PART
ftr-407	799	38	know	know	VERB
ftr-407	799	39	the	the	DET
ftr-407	799	40	amount	amount	NOUN
ftr-407	799	41	of	of	ADP
ftr-407	799	42	its	its	PRON
ftr-407	799	43	taxable	taxable	ADJ
ftr-407	799	44	income	income	NOUN
ftr-407	799	45	to	to	PART
ftr-407	799	46	make	make	VERB
ftr-407	799	47	guaranteed	guaranteed	ADJ
ftr-407	799	48	payments	payment	NOUN
ftr-407	799	49	to	to	ADP
ftr-407	799	50	its	its	PRON
ftr-407	799	51	partner	partner	NOUN
ftr-407	799	52	in	in	ADP
ftr-407	799	53	the	the	DET
ftr-407	799	54	year	year	NOUN
ftr-407	799	55	in	in	ADP
ftr-407	799	56	which	which	PRON
ftr-407	799	57	the	the	DET
ftr-407	799	58	payments	payment	NOUN
ftr-407	799	59	are	be	AUX
ftr-407	799	60	earned	earn	VERB
ftr-407	799	61	.	.	PUNCT
ftr-407	800	1	the	the	DET
ftr-407	800	2	partner	partner	NOUN
ftr-407	800	3	is	be	AUX
ftr-407	800	4	guaranteed	guarantee	VERB
ftr-407	800	5	a	a	DET
ftr-407	800	6	minimum	minimum	ADJ
ftr-407	800	7	figure	figure	NOUN
ftr-407	800	8	.	.	PUNCT
ftr-407	801	1	the	the	DET
ftr-407	801	2	partnership	partnership	NOUN
ftr-407	801	3	can	can	AUX
ftr-407	801	4	make	make	VERB
ftr-407	801	5	distributions	distribution	NOUN
ftr-407	801	6	to	to	ADP
ftr-407	801	7	the	the	DET
ftr-407	801	8	partner	partner	NOUN
ftr-407	801	9	up	up	ADP
ftr-407	801	10	to	to	ADP
ftr-407	801	11	the	the	DET
ftr-407	801	12	amount	amount	NOUN
ftr-407	801	13	of	of	ADP
ftr-407	801	14	that	that	DET
ftr-407	801	15	minimum	minimum	NOUN
ftr-407	801	16	in	in	ADP
ftr-407	801	17	complete	complete	ADJ
ftr-407	801	18	confidence	confidence	NOUN
ftr-407	801	19	that	that	SCONJ
ftr-407	801	20	the	the	DET
ftr-407	801	21	entire	entire	ADJ
ftr-407	801	22	amount	amount	NOUN
ftr-407	801	23	is	be	AUX
ftr-407	801	24	owed	owe	VERB
ftr-407	801	25	to	to	ADP
ftr-407	801	26	the	the	DET
ftr-407	801	27	partner	partner	NOUN
ftr-407	801	28	.	.	PUNCT
ftr-407	802	1	the	the	DET
ftr-407	802	2	partnership	partnership	NOUN
ftr-407	802	3	and	and	CCONJ
ftr-407	802	4	the	the	DET
ftr-407	802	5	partner	partner	NOUN
ftr-407	802	6	will	will	AUX
ftr-407	802	7	not	not	PART
ftr-407	802	8	know	know	VERB
ftr-407	802	9	how	how	SCONJ
ftr-407	802	10	much	much	ADJ
ftr-407	802	11	of	of	ADP
ftr-407	802	12	a	a	DET
ftr-407	802	13	distribution	distribution	NOUN
ftr-407	802	14	that	that	PRON
ftr-407	802	15	was	be	AUX
ftr-407	802	16	made	make	VERB
ftr-407	802	17	to	to	ADP
ftr-407	802	18	the	the	DET
ftr-407	802	19	partner	partner	NOUN
ftr-407	802	20	is	be	AUX
ftr-407	802	21	a	a	DET
ftr-407	802	22	guaranteed	guarantee	VERB
ftr-407	802	23	payment	payment	NOUN
ftr-407	802	24	and	and	CCONJ
ftr-407	802	25	how	how	SCONJ
ftr-407	802	26	much	much	ADJ
ftr-407	802	27	is	be	AUX
ftr-407	802	28	a	a	DET
ftr-407	802	29	section	section	NOUN
ftr-407	802	30	731	731	NUM
ftr-407	802	31	distribution	distribution	NOUN
ftr-407	802	32	until	until	SCONJ
ftr-407	802	33	the	the	DET
ftr-407	802	34	amount	amount	NOUN
ftr-407	802	35	of	of	ADP
ftr-407	802	36	the	the	DET
ftr-407	802	37	partnership	partnership	NOUN
ftr-407	802	38	’s	’s	PART
ftr-407	802	39	income	income	NOUN
ftr-407	802	40	is	be	AUX
ftr-407	802	41	determined	determine	VERB
ftr-407	802	42	in	in	ADP
ftr-407	802	43	the	the	DET
ftr-407	802	44	following	following	ADJ
ftr-407	802	45	year	year	NOUN
ftr-407	802	46	,	,	PUNCT
ftr-407	802	47	but	but	CCONJ
ftr-407	802	48	that	that	PRON
ftr-407	802	49	does	do	AUX
ftr-407	802	50	not	not	PART
ftr-407	802	51	interfere	interfere	VERB
ftr-407	802	52	with	with	ADP
ftr-407	802	53	making	make	VERB
ftr-407	802	54	the	the	DET
ftr-407	802	55	distribution	distribution	NOUN
ftr-407	802	56	before	before	SCONJ
ftr-407	802	57	that	that	DET
ftr-407	802	58	determination	determination	NOUN
ftr-407	802	59	is	be	AUX
ftr-407	802	60	made	make	VERB
ftr-407	802	61	.	.	PUNCT
ftr-407	803	1	partners	partner	NOUN
ftr-407	803	2	can	can	AUX
ftr-407	803	3	not	not	PART
ftr-407	803	4	wait	wait	VERB
ftr-407	803	5	until	until	ADP
ftr-407	803	6	the	the	DET
ftr-407	803	7	end	end	NOUN
ftr-407	803	8	of	of	ADP
ftr-407	803	9	the	the	DET
ftr-407	803	10	year	year	NOUN
ftr-407	803	11	to	to	PART
ftr-407	803	12	receive	receive	VERB
ftr-407	803	13	their	their	PRON
ftr-407	803	14	distributions	distribution	NOUN
ftr-407	803	15	.	.	PUNCT
ftr-407	804	1	they	they	PRON
ftr-407	804	2	need	need	VERB
ftr-407	804	3	to	to	PART
ftr-407	804	4	pay	pay	VERB
ftr-407	804	5	their	their	PRON
ftr-407	804	6	living	living	NOUN
ftr-407	804	7	expenses	expense	NOUN
ftr-407	804	8	and	and	CCONJ
ftr-407	804	9	other	other	ADJ
ftr-407	804	10	items	item	NOUN
ftr-407	804	11	currently	currently	ADV
ftr-407	804	12	.	.	PUNCT
ftr-407	805	1	the	the	DET
ftr-407	805	2	problem	problem	NOUN
ftr-407	805	3	can	can	AUX
ftr-407	805	4	be	be	AUX
ftr-407	805	5	solved	solve	VERB
ftr-407	805	6	by	by	ADP
ftr-407	805	7	paying	pay	VERB
ftr-407	805	8	a	a	DET
ftr-407	805	9	partner	partner	NOUN
ftr-407	805	10	a	a	DET
ftr-407	805	11	“	"	PUNCT
ftr-407	805	12	draw	draw	NOUN
ftr-407	805	13	”	"	PUNCT
ftr-407	805	14	or	or	CCONJ
ftr-407	805	15	advance	advance	VERB
ftr-407	805	16	on	on	ADP
ftr-407	805	17	the	the	DET
ftr-407	805	18	share	share	NOUN
ftr-407	805	19	of	of	ADP
ftr-407	805	20	income	income	NOUN
ftr-407	805	21	it	it	PRON
ftr-407	805	22	is	be	AUX
ftr-407	805	23	anticipated	anticipate	VERB
ftr-407	805	24	he	he	PRON
ftr-407	805	25	will	will	AUX
ftr-407	805	26	earn	earn	VERB
ftr-407	805	27	.	.	PUNCT
ftr-407	806	1	the	the	DET
ftr-407	806	2	“	"	PUNCT
ftr-407	806	3	draw	draw	NOUN
ftr-407	806	4	”	"	PUNCT
ftr-407	806	5	is	be	AUX
ftr-407	806	6	treated	treat	VERB
ftr-407	806	7	as	as	ADP
ftr-407	806	8	an	an	DET
ftr-407	806	9	448	448	NUM
ftr-407	806	10	florida	florida	PROPN
ftr-407	806	11	tax	tax	NOUN
ftr-407	806	12	review	review	NOUN
ftr-407	806	13	vol.7:6	vol.7:6	VERB
ftr-407	806	14	86	86	NUM
ftr-407	806	15	.	.	PUNCT
ftr-407	807	1	see	see	VERB
ftr-407	807	2	regs	reg	NOUN
ftr-407	807	3	.	.	PUNCT
ftr-407	808	1	§	§	PROPN
ftr-407	808	2	1.731	1.731	NUM
ftr-407	808	3	-	-	PUNCT
ftr-407	808	4	1(a)(1)(ii	1(a)(1)(ii	NUM
ftr-407	808	5	)	)	PUNCT
ftr-407	808	6	.	.	PUNCT
ftr-407	809	1	87	87	NUM
ftr-407	809	2	.	.	X
ftr-407	810	1	2004	2004	NUM
ftr-407	810	2	article	article	NOUN
ftr-407	810	3	,	,	PUNCT
ftr-407	810	4	supra	supra	PROPN
ftr-407	810	5	note	note	PROPN
ftr-407	810	6	1	1	NUM
ftr-407	810	7	,	,	PUNCT
ftr-407	810	8	at	at	ADP
ftr-407	810	9	423	423	NUM
ftr-407	810	10	-	-	SYM
ftr-407	810	11	424	424	NUM
ftr-407	810	12	.	.	NOUN
ftr-407	810	13	88	88	NUM
ftr-407	810	14	.	.	PUNCT
ftr-407	811	1	lazarus	lazarus	PROPN
ftr-407	811	2	effect	effect	PROPN
ftr-407	811	3	,	,	PUNCT
ftr-407	811	4	supra	supra	PROPN
ftr-407	811	5	note	note	NOUN
ftr-407	811	6	2	2	NUM
ftr-407	811	7	,	,	PUNCT
ftr-407	811	8	at	at	ADP
ftr-407	811	9	n.	n.	PROPN
ftr-407	811	10	91	91	NUM
ftr-407	811	11	.	.	PUNCT
ftr-407	812	1	interest	interest	NOUN
ftr-407	812	2	-	-	PUNCT
ftr-407	812	3	free	free	ADJ
ftr-407	812	4	loan	loan	NOUN
ftr-407	812	5	which	which	PRON
ftr-407	812	6	is	be	AUX
ftr-407	812	7	then	then	ADV
ftr-407	812	8	converted	convert	VERB
ftr-407	812	9	to	to	ADP
ftr-407	812	10	a	a	DET
ftr-407	812	11	distribution	distribution	NOUN
ftr-407	812	12	at	at	ADP
ftr-407	812	13	the	the	DET
ftr-407	812	14	end	end	NOUN
ftr-407	812	15	of	of	ADP
ftr-407	812	16	the	the	DET
ftr-407	812	17	partnership	partnership	NOUN
ftr-407	813	1	=	=	NOUN
ftr-407	813	2	s	s	PART
ftr-407	813	3	taxable	taxable	ADJ
ftr-407	813	4	year	year	NOUN
ftr-407	813	5	.	.	PUNCT
ftr-407	814	1	regardless	regardless	ADV
ftr-407	814	2	of	of	ADP
ftr-407	814	3	whether	whether	SCONJ
ftr-407	814	4	that	that	PRON
ftr-407	814	5	deferral	deferral	NOUN
ftr-407	814	6	to	to	ADP
ftr-407	814	7	the	the	DET
ftr-407	814	8	end	end	NOUN
ftr-407	814	9	of	of	ADP
ftr-407	814	10	the86	the86	PROPN
ftr-407	814	11	year	year	NOUN
ftr-407	814	12	will	will	AUX
ftr-407	814	13	apply	apply	VERB
ftr-407	814	14	to	to	ADP
ftr-407	814	15	the	the	DET
ftr-407	814	16	portion	portion	NOUN
ftr-407	814	17	of	of	ADP
ftr-407	814	18	a	a	DET
ftr-407	814	19	withdrawal	withdrawal	NOUN
ftr-407	814	20	that	that	PRON
ftr-407	814	21	constitutes	constitute	VERB
ftr-407	814	22	a	a	DET
ftr-407	814	23	guaranteed	guarantee	VERB
ftr-407	814	24	payment	payment	NOUN
ftr-407	814	25	,	,	PUNCT
ftr-407	814	26	the	the	DET
ftr-407	814	27	gain	gain	NOUN
ftr-407	814	28	from	from	ADP
ftr-407	814	29	making	make	VERB
ftr-407	814	30	that	that	DET
ftr-407	814	31	payment	payment	NOUN
ftr-407	814	32	with	with	ADP
ftr-407	814	33	appreciated	appreciated	ADJ
ftr-407	814	34	property	property	NOUN
ftr-407	814	35	will	will	AUX
ftr-407	814	36	be	be	AUX
ftr-407	814	37	recognized	recognize	VERB
ftr-407	814	38	in	in	ADP
ftr-407	814	39	the	the	DET
ftr-407	814	40	taxable	taxable	ADJ
ftr-407	814	41	year	year	NOUN
ftr-407	814	42	of	of	ADP
ftr-407	814	43	the	the	DET
ftr-407	814	44	partnership	partnership	NOUN
ftr-407	814	45	in	in	ADP
ftr-407	814	46	which	which	PRON
ftr-407	814	47	the	the	DET
ftr-407	814	48	payment	payment	NOUN
ftr-407	814	49	is	be	AUX
ftr-407	814	50	made	make	VERB
ftr-407	814	51	.	.	PUNCT
ftr-407	815	1	in	in	ADP
ftr-407	815	2	the	the	DET
ftr-407	815	3	2004	2004	NUM
ftr-407	815	4	article	article	NOUN
ftr-407	815	5	,	,	PUNCT
ftr-407	815	6	ms	ms	PROPN
ftr-407	815	7	.	.	PROPN
ftr-407	815	8	cuenin	cuenin	PROPN
ftr-407	816	1	and	and	CCONJ
ftr-407	816	2	i	i	PRON
ftr-407	816	3	acknowledged	acknowledge	VERB
ftr-407	816	4	that	that	SCONJ
ftr-407	816	5	guaranteed	guarantee	VERB
ftr-407	816	6	payments	payment	NOUN
ftr-407	816	7	,	,	PUNCT
ftr-407	816	8	other	other	ADJ
ftr-407	816	9	than	than	ADP
ftr-407	816	10	liquidating	liquidate	VERB
ftr-407	816	11	distributions	distribution	NOUN
ftr-407	816	12	,	,	PUNCT
ftr-407	816	13	are	be	AUX
ftr-407	816	14	typically	typically	ADV
ftr-407	816	15	made	make	VERB
ftr-407	816	16	in	in	ADP
ftr-407	816	17	cash	cash	NOUN
ftr-407	816	18	.	.	PUNCT
ftr-407	817	1	guaranteed	guarantee	VERB
ftr-407	817	2	payments	payment	NOUN
ftr-407	817	3	in	in	ADP
ftr-407	817	4	kind	kind	NOUN
ftr-407	817	5	are	be	AUX
ftr-407	817	6	unusual	unusual	ADJ
ftr-407	817	7	.	.	PUNCT
ftr-407	818	1	the	the	DET
ftr-407	818	2	2004	2004	NUM
ftr-407	818	3	article	article	NOUN
ftr-407	818	4	seeks	seek	VERB
ftr-407	818	5	to	to	PART
ftr-407	818	6	resolve	resolve	VERB
ftr-407	818	7	some	some	DET
ftr-407	818	8	difficult	difficult	ADJ
ftr-407	818	9	issues	issue	NOUN
ftr-407	818	10	that	that	PRON
ftr-407	818	11	will	will	AUX
ftr-407	818	12	arise	arise	VERB
ftr-407	818	13	when	when	SCONJ
ftr-407	818	14	a	a	DET
ftr-407	818	15	guaranteed	guarantee	VERB
ftr-407	818	16	payment	payment	NOUN
ftr-407	818	17	is	be	AUX
ftr-407	818	18	made	make	VERB
ftr-407	818	19	in	in	ADP
ftr-407	818	20	kind	kind	NOUN
ftr-407	818	21	,	,	PUNCT
ftr-407	818	22	but	but	CCONJ
ftr-407	818	23	it	it	PRON
ftr-407	818	24	was	be	AUX
ftr-407	818	25	never	never	ADV
ftr-407	818	26	our	our	PRON
ftr-407	818	27	expectation	expectation	NOUN
ftr-407	818	28	that	that	SCONJ
ftr-407	818	29	such	such	ADJ
ftr-407	818	30	payments	payment	NOUN
ftr-407	818	31	would	would	AUX
ftr-407	818	32	become	become	VERB
ftr-407	818	33	a	a	DET
ftr-407	818	34	common	common	ADJ
ftr-407	818	35	occurrence	occurrence	NOUN
ftr-407	818	36	.	.	PUNCT
ftr-407	819	1	in	in	ADP
ftr-407	819	2	the	the	DET
ftr-407	819	3	2004	2004	NUM
ftr-407	819	4	article	article	NOUN
ftr-407	819	5	,	,	PUNCT
ftr-407	819	6	cuenin	cuenin	PROPN
ftr-407	819	7	and	and	CCONJ
ftr-407	819	8	i	i	PRON
ftr-407	819	9	expressly	expressly	ADV
ftr-407	819	10	note	note	VERB
ftr-407	819	11	that	that	SCONJ
ftr-407	819	12	the	the	DET
ftr-407	819	13	problem	problem	NOUN
ftr-407	819	14	of	of	ADP
ftr-407	819	15	recalculation	recalculation	NOUN
ftr-407	819	16	will	will	AUX
ftr-407	819	17	not	not	PART
ftr-407	819	18	arise	arise	VERB
ftr-407	819	19	if	if	SCONJ
ftr-407	819	20	the	the	DET
ftr-407	819	21	partnership	partnership	NOUN
ftr-407	819	22	’s	’s	PART
ftr-407	819	23	income	income	NOUN
ftr-407	819	24	is	be	AUX
ftr-407	819	25	to	to	PART
ftr-407	819	26	be	be	AUX
ftr-407	819	27	computed	compute	VERB
ftr-407	819	28	without	without	ADP
ftr-407	819	29	taking	take	VERB
ftr-407	819	30	into	into	ADP
ftr-407	819	31	account	account	NOUN
ftr-407	819	32	gains	gain	NOUN
ftr-407	819	33	or	or	CCONJ
ftr-407	819	34	losses	loss	NOUN
ftr-407	819	35	recognized	recognize	VERB
ftr-407	819	36	from	from	ADP
ftr-407	819	37	making	make	VERB
ftr-407	819	38	guaranteed	guarantee	VERB
ftr-407	819	39	payments	payment	NOUN
ftr-407	819	40	.	.	PUNCT
ftr-407	820	1	so	so	ADV
ftr-407	820	2	,	,	PUNCT
ftr-407	820	3	the	the	DET
ftr-407	820	4	partnership	partnership	NOUN
ftr-407	820	5	can	can	AUX
ftr-407	820	6	avoid	avoid	VERB
ftr-407	820	7	the	the	DET
ftr-407	820	8	recalculation	recalculation	NOUN
ftr-407	820	9	problem	problem	NOUN
ftr-407	820	10	by87	by87	PROPN
ftr-407	820	11	including	include	VERB
ftr-407	820	12	an	an	DET
ftr-407	820	13	express	express	ADJ
ftr-407	820	14	provision	provision	NOUN
ftr-407	820	15	in	in	ADP
ftr-407	820	16	the	the	DET
ftr-407	820	17	partnership	partnership	NOUN
ftr-407	820	18	agreement	agreement	NOUN
ftr-407	820	19	to	to	PART
ftr-407	820	20	exclude	exclude	VERB
ftr-407	820	21	from	from	ADP
ftr-407	820	22	the	the	DET
ftr-407	820	23	calculation	calculation	NOUN
ftr-407	820	24	of	of	ADP
ftr-407	820	25	the	the	DET
ftr-407	820	26	guaranteed	guarantee	VERB
ftr-407	820	27	partner	partner	NOUN
ftr-407	820	28	’s	’s	PART
ftr-407	820	29	share	share	NOUN
ftr-407	820	30	of	of	ADP
ftr-407	820	31	partnership	partnership	NOUN
ftr-407	820	32	income	income	NOUN
ftr-407	820	33	any	any	DET
ftr-407	820	34	gain	gain	NOUN
ftr-407	820	35	or	or	CCONJ
ftr-407	820	36	loss	loss	NOUN
ftr-407	820	37	recognized	recognize	VERB
ftr-407	820	38	from	from	ADP
ftr-407	820	39	making	make	VERB
ftr-407	820	40	a	a	DET
ftr-407	820	41	guaranteed	guarantee	VERB
ftr-407	820	42	payment	payment	NOUN
ftr-407	820	43	in	in	ADP
ftr-407	820	44	kind	kind	NOUN
ftr-407	820	45	.	.	PUNCT
ftr-407	821	1	if	if	SCONJ
ftr-407	821	2	adopted	adopt	VERB
ftr-407	821	3	,	,	PUNCT
ftr-407	821	4	the	the	DET
ftr-407	821	5	provision	provision	NOUN
ftr-407	821	6	should	should	AUX
ftr-407	821	7	indicate	indicate	VERB
ftr-407	821	8	whether	whether	SCONJ
ftr-407	821	9	such	such	ADJ
ftr-407	821	10	gains	gain	NOUN
ftr-407	821	11	or	or	CCONJ
ftr-407	821	12	losses	loss	NOUN
ftr-407	821	13	are	be	AUX
ftr-407	821	14	to	to	PART
ftr-407	821	15	be	be	AUX
ftr-407	821	16	excluded	exclude	VERB
ftr-407	821	17	only	only	ADV
ftr-407	821	18	if	if	SCONJ
ftr-407	821	19	they	they	PRON
ftr-407	821	20	are	be	AUX
ftr-407	821	21	recognized	recognize	VERB
ftr-407	821	22	on	on	ADP
ftr-407	821	23	a	a	DET
ftr-407	821	24	guaranteed	guarantee	VERB
ftr-407	821	25	payment	payment	NOUN
ftr-407	821	26	to	to	ADP
ftr-407	821	27	the	the	DET
ftr-407	821	28	distributee	distributee	NOUN
ftr-407	821	29	of	of	ADP
ftr-407	821	30	that	that	DET
ftr-407	821	31	payment	payment	NOUN
ftr-407	821	32	,	,	PUNCT
ftr-407	821	33	so	so	SCONJ
ftr-407	821	34	that	that	SCONJ
ftr-407	821	35	gains	gain	NOUN
ftr-407	821	36	or	or	CCONJ
ftr-407	821	37	losses	loss	NOUN
ftr-407	821	38	on	on	ADP
ftr-407	821	39	guaranteed	guarantee	VERB
ftr-407	821	40	payments	payment	NOUN
ftr-407	821	41	made	make	VERB
ftr-407	821	42	to	to	ADP
ftr-407	821	43	other	other	ADJ
ftr-407	821	44	partners	partner	NOUN
ftr-407	821	45	are	be	AUX
ftr-407	821	46	to	to	PART
ftr-407	821	47	be	be	AUX
ftr-407	821	48	included	include	VERB
ftr-407	821	49	.	.	PUNCT
ftr-407	822	1	while	while	SCONJ
ftr-407	822	2	the	the	DET
ftr-407	822	3	inclusion	inclusion	NOUN
ftr-407	822	4	of	of	ADP
ftr-407	822	5	a	a	DET
ftr-407	822	6	provision	provision	NOUN
ftr-407	822	7	of	of	ADP
ftr-407	822	8	this	this	DET
ftr-407	822	9	nature	nature	NOUN
ftr-407	822	10	will	will	AUX
ftr-407	822	11	resolve	resolve	VERB
ftr-407	822	12	the	the	DET
ftr-407	822	13	recalculation	recalculation	NOUN
ftr-407	822	14	problem	problem	NOUN
ftr-407	822	15	,	,	PUNCT
ftr-407	822	16	it	it	PRON
ftr-407	822	17	is	be	AUX
ftr-407	822	18	not	not	PART
ftr-407	822	19	likely	likely	ADJ
ftr-407	822	20	to	to	PART
ftr-407	822	21	be	be	AUX
ftr-407	822	22	included	include	VERB
ftr-407	822	23	in	in	ADP
ftr-407	822	24	a	a	DET
ftr-407	822	25	partnership	partnership	NOUN
ftr-407	822	26	agreement	agreement	NOUN
ftr-407	822	27	unless	unless	SCONJ
ftr-407	822	28	the	the	DET
ftr-407	822	29	parties	party	NOUN
ftr-407	822	30	are	be	AUX
ftr-407	822	31	aware	aware	ADJ
ftr-407	822	32	of	of	ADP
ftr-407	822	33	the	the	DET
ftr-407	822	34	problem	problem	NOUN
ftr-407	822	35	and	and	CCONJ
ftr-407	822	36	are	be	AUX
ftr-407	822	37	informed	inform	VERB
ftr-407	822	38	as	as	ADP
ftr-407	822	39	to	to	ADP
ftr-407	822	40	how	how	SCONJ
ftr-407	822	41	it	it	PRON
ftr-407	822	42	can	can	AUX
ftr-407	822	43	be	be	AUX
ftr-407	822	44	resolved	resolve	VERB
ftr-407	822	45	.	.	PUNCT
ftr-407	823	1	unfortunately	unfortunately	ADV
ftr-407	823	2	,	,	PUNCT
ftr-407	823	3	not	not	PART
ftr-407	823	4	all	all	DET
ftr-407	823	5	parties	party	NOUN
ftr-407	823	6	are	be	AUX
ftr-407	823	7	well	well	ADV
ftr-407	823	8	informed	informed	ADJ
ftr-407	823	9	.	.	PUNCT
ftr-407	824	1	one	one	NUM
ftr-407	824	2	of	of	ADP
ftr-407	824	3	the	the	DET
ftr-407	824	4	facts	fact	NOUN
ftr-407	824	5	of	of	ADP
ftr-407	824	6	the	the	DET
ftr-407	824	7	example	example	NOUN
ftr-407	824	8	in	in	ADP
ftr-407	824	9	the	the	DET
ftr-407	824	10	regulation	regulation	NOUN
ftr-407	824	11	that	that	PRON
ftr-407	824	12	deals	deal	VERB
ftr-407	824	13	with	with	ADP
ftr-407	824	14	the	the	DET
ftr-407	824	15	tax	tax	NOUN
ftr-407	824	16	treatment	treatment	NOUN
ftr-407	824	17	of	of	ADP
ftr-407	824	18	minimum	minimum	ADJ
ftr-407	824	19	guarantees	guarantee	NOUN
ftr-407	824	20	is	be	AUX
ftr-407	824	21	that	that	SCONJ
ftr-407	824	22	the	the	DET
ftr-407	824	23	partner	partner	NOUN
ftr-407	824	24	’s	’s	PART
ftr-407	824	25	share	share	NOUN
ftr-407	824	26	of	of	ADP
ftr-407	824	27	partnership	partnership	NOUN
ftr-407	824	28	income	income	NOUN
ftr-407	824	29	is	be	AUX
ftr-407	824	30	to	to	PART
ftr-407	824	31	be	be	AUX
ftr-407	824	32	determined	determine	VERB
ftr-407	824	33	“	"	PUNCT
ftr-407	824	34	before	before	ADP
ftr-407	824	35	taking	take	VERB
ftr-407	824	36	into	into	ADP
ftr-407	824	37	account	account	NOUN
ftr-407	824	38	any	any	DET
ftr-407	824	39	guaranteed	guarantee	VERB
ftr-407	824	40	payments	payment	NOUN
ftr-407	824	41	.	.	PUNCT
ftr-407	824	42	”	"	PUNCT
ftr-407	825	1	obviously	obviously	ADV
ftr-407	825	2	,	,	PUNCT
ftr-407	825	3	that	that	DET
ftr-407	825	4	provision	provision	NOUN
ftr-407	825	5	prevents	prevent	VERB
ftr-407	825	6	the	the	DET
ftr-407	825	7	taking	taking	NOUN
ftr-407	825	8	into	into	ADP
ftr-407	825	9	account	account	NOUN
ftr-407	825	10	of	of	ADP
ftr-407	825	11	any	any	DET
ftr-407	825	12	deduction	deduction	NOUN
ftr-407	825	13	that	that	SCONJ
ftr-407	825	14	the	the	DET
ftr-407	825	15	partnership	partnership	NOUN
ftr-407	825	16	may	may	AUX
ftr-407	825	17	receive	receive	VERB
ftr-407	825	18	for	for	ADP
ftr-407	825	19	making	make	VERB
ftr-407	825	20	the	the	DET
ftr-407	825	21	guaranteed	guarantee	VERB
ftr-407	825	22	payment	payment	NOUN
ftr-407	825	23	.	.	PUNCT
ftr-407	826	1	can	can	AUX
ftr-407	826	2	that	that	DET
ftr-407	826	3	same	same	ADJ
ftr-407	826	4	language	language	NOUN
ftr-407	826	5	be	be	AUX
ftr-407	826	6	construed	construe	VERB
ftr-407	826	7	to	to	PART
ftr-407	826	8	prevent	prevent	VERB
ftr-407	826	9	taking	take	VERB
ftr-407	826	10	into	into	ADP
ftr-407	826	11	account	account	NOUN
ftr-407	826	12	the	the	DET
ftr-407	826	13	gain	gain	NOUN
ftr-407	826	14	or	or	CCONJ
ftr-407	826	15	loss	loss	NOUN
ftr-407	826	16	that	that	PRON
ftr-407	826	17	the	the	DET
ftr-407	826	18	partnership	partnership	NOUN
ftr-407	826	19	recognized	recognize	VERB
ftr-407	826	20	from	from	ADP
ftr-407	826	21	making	make	VERB
ftr-407	826	22	a	a	DET
ftr-407	826	23	guaranteed	guarantee	VERB
ftr-407	826	24	payment	payment	NOUN
ftr-407	826	25	in	in	ADP
ftr-407	826	26	kind	kind	NOUN
ftr-407	826	27	?	?	PUNCT
ftr-407	827	1	in	in	ADP
ftr-407	827	2	footnote	footnote	NOUN
ftr-407	827	3	61	61	NUM
ftr-407	827	4	of	of	ADP
ftr-407	827	5	the	the	DET
ftr-407	827	6	2004	2004	NUM
ftr-407	827	7	article	article	NOUN
ftr-407	827	8	,	,	PUNCT
ftr-407	827	9	cuenin	cuenin	PROPN
ftr-407	828	1	and	and	CCONJ
ftr-407	828	2	i	i	PRON
ftr-407	828	3	noted	note	VERB
ftr-407	828	4	the	the	DET
ftr-407	828	5	possibility	possibility	NOUN
ftr-407	828	6	that	that	SCONJ
ftr-407	828	7	that	that	DET
ftr-407	828	8	language	language	NOUN
ftr-407	828	9	could	could	AUX
ftr-407	828	10	be	be	AUX
ftr-407	828	11	so	so	ADV
ftr-407	828	12	construed	construe	VERB
ftr-407	828	13	and	and	CCONJ
ftr-407	828	14	thereby	thereby	ADV
ftr-407	828	15	eliminate	eliminate	VERB
ftr-407	828	16	the	the	DET
ftr-407	828	17	recalculation	recalculation	NOUN
ftr-407	828	18	problem	problem	NOUN
ftr-407	828	19	.	.	PUNCT
ftr-407	829	1	cameron	cameron	PROPN
ftr-407	829	2	and	and	CCONJ
ftr-407	829	3	postlewaite	postlewaite	NOUN
ftr-407	829	4	give	give	VERB
ftr-407	829	5	reasons	reason	NOUN
ftr-407	829	6	why	why	SCONJ
ftr-407	829	7	that	that	DET
ftr-407	829	8	language	language	NOUN
ftr-407	829	9	should	should	AUX
ftr-407	829	10	be	be	AUX
ftr-407	829	11	so	so	ADV
ftr-407	829	12	construed	construe	VERB
ftr-407	829	13	and	and	CCONJ
ftr-407	829	14	question	question	VERB
ftr-407	829	15	why	why	SCONJ
ftr-407	829	16	cuenin	cuenin	NOUN
ftr-407	830	1	and	and	CCONJ
ftr-407	830	2	i	i	PRON
ftr-407	830	3	did	do	AUX
ftr-407	830	4	not	not	PART
ftr-407	830	5	give	give	VERB
ftr-407	830	6	reasons	reason	NOUN
ftr-407	830	7	why	why	SCONJ
ftr-407	830	8	that	that	DET
ftr-407	830	9	construction	construction	NOUN
ftr-407	830	10	would	would	AUX
ftr-407	830	11	be	be	AUX
ftr-407	830	12	improper	improper	ADJ
ftr-407	830	13	.	.	PUNCT
ftr-407	831	1	cuenin	cuenin	NOUN
ftr-407	832	1	and	and	CCONJ
ftr-407	832	2	i	i	PRON
ftr-407	832	3	did	do	AUX
ftr-407	832	4	not	not	PART
ftr-407	832	5	argue	argue	VERB
ftr-407	832	6	against	against	ADP
ftr-407	832	7	that88	that88	ADJ
ftr-407	832	8	construction	construction	NOUN
ftr-407	832	9	because	because	SCONJ
ftr-407	832	10	we	we	PRON
ftr-407	832	11	do	do	AUX
ftr-407	832	12	not	not	PART
ftr-407	832	13	believe	believe	VERB
ftr-407	832	14	that	that	SCONJ
ftr-407	832	15	it	it	PRON
ftr-407	832	16	is	be	AUX
ftr-407	832	17	improper	improper	ADJ
ftr-407	832	18	.	.	PUNCT
ftr-407	833	1	on	on	ADP
ftr-407	833	2	the	the	DET
ftr-407	833	3	other	other	ADJ
ftr-407	833	4	hand	hand	NOUN
ftr-407	833	5	,	,	PUNCT
ftr-407	833	6	we	we	PRON
ftr-407	833	7	do	do	AUX
ftr-407	833	8	not	not	PART
ftr-407	833	9	know	know	VERB
ftr-407	833	10	whether	whether	SCONJ
ftr-407	833	11	that	that	DET
ftr-407	833	12	construction	construction	NOUN
ftr-407	833	13	will	will	AUX
ftr-407	833	14	be	be	AUX
ftr-407	833	15	adopted	adopt	VERB
ftr-407	833	16	.	.	PUNCT
ftr-407	834	1	a	a	DET
ftr-407	834	2	contrary	contrary	ADJ
ftr-407	834	3	construction	construction	NOUN
ftr-407	834	4	also	also	ADV
ftr-407	834	5	is	be	AUX
ftr-407	834	6	not	not	PART
ftr-407	834	7	improper	improper	ADJ
ftr-407	834	8	.	.	PUNCT
ftr-407	835	1	the	the	DET
ftr-407	835	2	question	question	NOUN
ftr-407	835	3	of	of	ADP
ftr-407	835	4	how	how	SCONJ
ftr-407	835	5	that	that	DET
ftr-407	835	6	language	language	NOUN
ftr-407	835	7	will	will	AUX
ftr-407	835	8	be	be	AUX
ftr-407	835	9	2006	2006	NUM
ftr-407	835	10	]	]	PUNCT
ftr-407	835	11	is	be	AUX
ftr-407	835	12	the	the	DET
ftr-407	835	13	report	report	NOUN
ftr-407	835	14	of	of	ADP
ftr-407	835	15	lazarus	lazarus	PROPN
ftr-407	835	16	’s	’s	PART
ftr-407	835	17	death	death	NOUN
ftr-407	835	18	premature	premature	VERB
ftr-407	835	19	?	?	PUNCT
ftr-407	836	1	449	449	NUM
ftr-407	836	2	89	89	NUM
ftr-407	836	3	.	.	PUNCT
ftr-407	837	1	2004	2004	NUM
ftr-407	837	2	article	article	NOUN
ftr-407	837	3	,	,	PUNCT
ftr-407	837	4	supra	supra	PROPN
ftr-407	837	5	note	note	PROPN
ftr-407	837	6	1	1	NUM
ftr-407	837	7	,	,	PUNCT
ftr-407	837	8	at	at	ADP
ftr-407	837	9	424	424	NUM
ftr-407	837	10	.	.	NOUN
ftr-407	837	11	90	90	NUM
ftr-407	837	12	.	.	PUNCT
ftr-407	838	1	lazarus	lazarus	PROPN
ftr-407	838	2	effect	effect	PROPN
ftr-407	838	3	,	,	PUNCT
ftr-407	838	4	supra	supra	PROPN
ftr-407	838	5	note	note	NOUN
ftr-407	838	6	2	2	NUM
ftr-407	838	7	,	,	PUNCT
ftr-407	838	8	at	at	ADP
ftr-407	838	9	n.	n.	PROPN
ftr-407	838	10	91	91	NUM
ftr-407	838	11	.	.	PUNCT
ftr-407	839	1	construed	construe	VERB
ftr-407	839	2	is	be	AUX
ftr-407	839	3	unresolved	unresolved	ADJ
ftr-407	839	4	.	.	PUNCT
ftr-407	840	1	until	until	SCONJ
ftr-407	840	2	it	it	PRON
ftr-407	840	3	is	be	AUX
ftr-407	840	4	resolved	resolve	VERB
ftr-407	840	5	,	,	PUNCT
ftr-407	840	6	requiring	require	VERB
ftr-407	840	7	gain	gain	NOUN
ftr-407	840	8	recognition	recognition	NOUN
ftr-407	840	9	by	by	ADP
ftr-407	840	10	the	the	DET
ftr-407	840	11	partnership	partnership	NOUN
ftr-407	840	12	would	would	AUX
ftr-407	840	13	raise	raise	VERB
ftr-407	840	14	the	the	DET
ftr-407	840	15	possibility	possibility	NOUN
ftr-407	840	16	of	of	ADP
ftr-407	840	17	causing	cause	VERB
ftr-407	840	18	the	the	DET
ftr-407	840	19	recalculation	recalculation	NOUN
ftr-407	840	20	problem	problem	NOUN
ftr-407	840	21	.	.	PUNCT
ftr-407	841	1	if	if	SCONJ
ftr-407	841	2	the	the	DET
ftr-407	841	3	recalculation	recalculation	NOUN
ftr-407	841	4	problem	problem	NOUN
ftr-407	841	5	does	do	AUX
ftr-407	841	6	occur	occur	VERB
ftr-407	841	7	,	,	PUNCT
ftr-407	841	8	as	as	SCONJ
ftr-407	841	9	noted	note	VERB
ftr-407	841	10	in	in	ADP
ftr-407	841	11	the	the	DET
ftr-407	841	12	2004	2004	NUM
ftr-407	841	13	article,89	article,89	NOUN
ftr-407	841	14	the	the	DET
ftr-407	841	15	two	two	NUM
ftr-407	841	16	mutually	mutually	ADV
ftr-407	841	17	dependent	dependent	ADJ
ftr-407	841	18	figures	figure	NOUN
ftr-407	841	19	can	can	AUX
ftr-407	841	20	be	be	AUX
ftr-407	841	21	determined	determine	VERB
ftr-407	841	22	by	by	ADP
ftr-407	841	23	using	use	VERB
ftr-407	841	24	an	an	DET
ftr-407	841	25	algebraic	algebraic	ADJ
ftr-407	841	26	formula	formula	NOUN
ftr-407	841	27	.	.	PUNCT
ftr-407	842	1	the	the	DET
ftr-407	842	2	fact	fact	NOUN
ftr-407	842	3	that	that	SCONJ
ftr-407	842	4	they	they	PRON
ftr-407	842	5	can	can	AUX
ftr-407	842	6	be	be	AUX
ftr-407	842	7	determined	determine	VERB
ftr-407	842	8	does	do	AUX
ftr-407	842	9	not	not	PART
ftr-407	842	10	mean	mean	VERB
ftr-407	842	11	that	that	SCONJ
ftr-407	842	12	the	the	DET
ftr-407	842	13	necessity	necessity	NOUN
ftr-407	842	14	to	to	PART
ftr-407	842	15	resort	resort	VERB
ftr-407	842	16	to	to	ADP
ftr-407	842	17	a	a	DET
ftr-407	842	18	mathematical	mathematical	ADJ
ftr-407	842	19	solution	solution	NOUN
ftr-407	842	20	does	do	AUX
ftr-407	842	21	not	not	PART
ftr-407	842	22	impose	impose	VERB
ftr-407	842	23	complexity	complexity	NOUN
ftr-407	842	24	and	and	CCONJ
ftr-407	842	25	burden	burden	VERB
ftr-407	842	26	the	the	DET
ftr-407	842	27	administration	administration	NOUN
ftr-407	842	28	of	of	ADP
ftr-407	842	29	the	the	DET
ftr-407	842	30	provision	provision	NOUN
ftr-407	842	31	.	.	PUNCT
ftr-407	843	1	cameron	cameron	PROPN
ftr-407	843	2	and	and	CCONJ
ftr-407	843	3	postlewaite	postlewaite	NOUN
ftr-407	843	4	have	have	AUX
ftr-407	843	5	included	include	VERB
ftr-407	843	6	in	in	ADP
ftr-407	843	7	their	their	PRON
ftr-407	843	8	article	article	NOUN
ftr-407	843	9	several	several	ADJ
ftr-407	843	10	algebraic	algebraic	ADJ
ftr-407	843	11	formulas	formula	NOUN
ftr-407	843	12	that	that	PRON
ftr-407	843	13	solve	solve	VERB
ftr-407	843	14	this	this	DET
ftr-407	843	15	problem	problem	NOUN
ftr-407	843	16	and	and	CCONJ
ftr-407	843	17	a	a	DET
ftr-407	843	18	related	related	ADJ
ftr-407	843	19	one	one	NUM
ftr-407	843	20	.	.	PUNCT
ftr-407	844	1	i	i	PRON
ftr-407	844	2	am	be	AUX
ftr-407	844	3	impressed	impressed	ADJ
ftr-407	844	4	by	by	ADP
ftr-407	844	5	their	their	PRON
ftr-407	844	6	mathematical	mathematical	ADJ
ftr-407	844	7	acumen	acuman	NOUN
ftr-407	844	8	.	.	PUNCT
ftr-407	845	1	while	while	SCONJ
ftr-407	845	2	there	there	PRON
ftr-407	845	3	are	be	VERB
ftr-407	845	4	other90	other90	ADJ
ftr-407	845	5	examples	example	NOUN
ftr-407	845	6	of	of	ADP
ftr-407	845	7	mutual	mutual	ADJ
ftr-407	845	8	dependency	dependency	NOUN
ftr-407	845	9	in	in	ADP
ftr-407	845	10	the	the	DET
ftr-407	845	11	tax	tax	NOUN
ftr-407	845	12	law	law	NOUN
ftr-407	845	13	,	,	PUNCT
ftr-407	845	14	and	and	CCONJ
ftr-407	845	15	they	they	PRON
ftr-407	845	16	have	have	AUX
ftr-407	845	17	not	not	PART
ftr-407	845	18	prevented	prevent	VERB
ftr-407	845	19	the	the	DET
ftr-407	845	20	administration	administration	NOUN
ftr-407	845	21	of	of	ADP
ftr-407	845	22	those	those	DET
ftr-407	845	23	provisions	provision	NOUN
ftr-407	845	24	,	,	PUNCT
ftr-407	845	25	one	one	PRON
ftr-407	845	26	might	might	AUX
ftr-407	845	27	still	still	ADV
ftr-407	845	28	prefer	prefer	VERB
ftr-407	845	29	a	a	DET
ftr-407	845	30	statutory	statutory	ADJ
ftr-407	845	31	construction	construction	NOUN
ftr-407	845	32	that	that	PRON
ftr-407	845	33	does	do	AUX
ftr-407	845	34	not	not	PART
ftr-407	845	35	present	present	VERB
ftr-407	845	36	that	that	DET
ftr-407	845	37	problem	problem	NOUN
ftr-407	845	38	.	.	PUNCT
ftr-407	846	1	apart	apart	ADV
ftr-407	846	2	from	from	ADP
ftr-407	846	3	the	the	DET
ftr-407	846	4	recalculation	recalculation	NOUN
ftr-407	846	5	issue	issue	NOUN
ftr-407	846	6	,	,	PUNCT
ftr-407	846	7	there	there	PRON
ftr-407	846	8	is	be	VERB
ftr-407	846	9	another	another	DET
ftr-407	846	10	consequence	consequence	NOUN
ftr-407	846	11	of	of	ADP
ftr-407	846	12	gain	gain	NOUN
ftr-407	846	13	recognition	recognition	NOUN
ftr-407	846	14	that	that	PRON
ftr-407	846	15	adds	add	VERB
ftr-407	846	16	to	to	ADP
ftr-407	846	17	the	the	DET
ftr-407	846	18	complexity	complexity	NOUN
ftr-407	846	19	it	it	PRON
ftr-407	846	20	can	can	AUX
ftr-407	846	21	create	create	VERB
ftr-407	846	22	.	.	PUNCT
ftr-407	847	1	the	the	DET
ftr-407	847	2	gain	gain	NOUN
ftr-407	847	3	recognized	recognize	VERB
ftr-407	847	4	by	by	ADP
ftr-407	847	5	the	the	DET
ftr-407	847	6	partnership	partnership	NOUN
ftr-407	847	7	is	be	AUX
ftr-407	847	8	determined	determine	VERB
ftr-407	847	9	by	by	ADP
ftr-407	847	10	comparing	compare	VERB
ftr-407	847	11	its	its	PRON
ftr-407	847	12	basis	basis	NOUN
ftr-407	847	13	in	in	ADP
ftr-407	847	14	the	the	DET
ftr-407	847	15	guaranteed	guarantee	VERB
ftr-407	847	16	payment	payment	NOUN
ftr-407	847	17	portion	portion	NOUN
ftr-407	847	18	of	of	ADP
ftr-407	847	19	the	the	DET
ftr-407	847	20	distributed	distribute	VERB
ftr-407	847	21	property	property	NOUN
ftr-407	847	22	with	with	ADP
ftr-407	847	23	the	the	DET
ftr-407	847	24	amount	amount	NOUN
ftr-407	847	25	of	of	ADP
ftr-407	847	26	the	the	DET
ftr-407	847	27	guaranteed	guarantee	VERB
ftr-407	847	28	payment	payment	NOUN
ftr-407	847	29	.	.	PUNCT
ftr-407	848	1	that	that	DET
ftr-407	848	2	gain	gain	NOUN
ftr-407	848	3	is	be	AUX
ftr-407	848	4	then	then	ADV
ftr-407	848	5	allocated	allocate	VERB
ftr-407	848	6	among	among	ADP
ftr-407	848	7	the	the	DET
ftr-407	848	8	partners	partner	NOUN
ftr-407	848	9	under	under	ADP
ftr-407	848	10	the	the	DET
ftr-407	848	11	conduit	conduit	NOUN
ftr-407	848	12	approach	approach	NOUN
ftr-407	848	13	applied	apply	VERB
ftr-407	848	14	to	to	ADP
ftr-407	848	15	partnership	partnership	NOUN
ftr-407	848	16	tax	tax	NOUN
ftr-407	848	17	items	item	NOUN
ftr-407	848	18	.	.	PUNCT
ftr-407	849	1	the	the	DET
ftr-407	849	2	partnership	partnership	NOUN
ftr-407	849	3	’s	’s	PART
ftr-407	849	4	basis	basis	NOUN
ftr-407	849	5	in	in	ADP
ftr-407	849	6	its	its	PRON
ftr-407	849	7	assets	asset	NOUN
ftr-407	849	8	is	be	AUX
ftr-407	849	9	sometimes	sometimes	ADV
ftr-407	849	10	referred	refer	VERB
ftr-407	849	11	to	to	ADP
ftr-407	849	12	as	as	ADP
ftr-407	849	13	‘	'	PUNCT
ftr-407	849	14	inside	inside	ADJ
ftr-407	849	15	basis	basis	NOUN
ftr-407	849	16	.	.	PUNCT
ftr-407	849	17	’	'	PUNCT
ftr-407	850	1	if	if	SCONJ
ftr-407	850	2	the	the	DET
ftr-407	850	3	partnership	partnership	NOUN
ftr-407	850	4	has	have	AUX
ftr-407	850	5	made	make	VERB
ftr-407	850	6	an	an	DET
ftr-407	850	7	election	election	NOUN
ftr-407	850	8	under	under	ADP
ftr-407	850	9	section	section	NOUN
ftr-407	850	10	754	754	NUM
ftr-407	850	11	,	,	PUNCT
ftr-407	850	12	the	the	DET
ftr-407	850	13	partnership	partnership	NOUN
ftr-407	850	14	may	may	AUX
ftr-407	850	15	effectively	effectively	ADV
ftr-407	850	16	have	have	VERB
ftr-407	850	17	a	a	DET
ftr-407	850	18	different	different	ADJ
ftr-407	850	19	inside	inside	ADJ
ftr-407	850	20	basis	basis	NOUN
ftr-407	850	21	for	for	ADP
ftr-407	850	22	each	each	DET
ftr-407	850	23	partner	partner	NOUN
ftr-407	850	24	.	.	PUNCT
ftr-407	851	1	the	the	DET
ftr-407	851	2	section	section	NOUN
ftr-407	851	3	754	754	NUM
ftr-407	851	4	election	election	NOUN
ftr-407	851	5	invokes	invoke	VERB
ftr-407	851	6	section	section	NOUN
ftr-407	851	7	743	743	NUM
ftr-407	851	8	,	,	PUNCT
ftr-407	851	9	which	which	PRON
ftr-407	851	10	requires	require	VERB
ftr-407	851	11	that	that	SCONJ
ftr-407	851	12	the	the	DET
ftr-407	851	13	inside	inside	ADJ
ftr-407	851	14	basis	basis	NOUN
ftr-407	851	15	attributable	attributable	ADJ
ftr-407	851	16	to	to	ADP
ftr-407	851	17	a	a	DET
ftr-407	851	18	partner	partner	NOUN
ftr-407	851	19	must	must	AUX
ftr-407	851	20	be	be	AUX
ftr-407	851	21	adjusted	adjust	VERB
ftr-407	851	22	in	in	ADP
ftr-407	851	23	certain	certain	ADJ
ftr-407	851	24	circumstances	circumstance	NOUN
ftr-407	851	25	.	.	PUNCT
ftr-407	852	1	in	in	ADP
ftr-407	852	2	effect	effect	NOUN
ftr-407	852	3	,	,	PUNCT
ftr-407	852	4	the	the	DET
ftr-407	852	5	inside	inside	ADJ
ftr-407	852	6	basis	basis	NOUN
ftr-407	852	7	that	that	PRON
ftr-407	852	8	is	be	AUX
ftr-407	852	9	attributable	attributable	ADJ
ftr-407	852	10	to	to	ADP
ftr-407	852	11	each	each	DET
ftr-407	852	12	partner	partner	NOUN
ftr-407	852	13	’s	’s	PART
ftr-407	852	14	share	share	NOUN
ftr-407	852	15	of	of	ADP
ftr-407	852	16	a	a	DET
ftr-407	852	17	partnership	partnership	NOUN
ftr-407	852	18	asset	asset	NOUN
ftr-407	852	19	must	must	AUX
ftr-407	852	20	be	be	AUX
ftr-407	852	21	determined	determine	VERB
ftr-407	852	22	separately	separately	ADV
ftr-407	852	23	.	.	PUNCT
ftr-407	853	1	so	so	ADV
ftr-407	853	2	,	,	PUNCT
ftr-407	853	3	in	in	ADP
ftr-407	853	4	that	that	DET
ftr-407	853	5	situation	situation	NOUN
ftr-407	853	6	,	,	PUNCT
ftr-407	853	7	the	the	DET
ftr-407	853	8	partnership	partnership	NOUN
ftr-407	853	9	will	will	AUX
ftr-407	853	10	have	have	VERB
ftr-407	853	11	to	to	PART
ftr-407	853	12	calculate	calculate	VERB
ftr-407	853	13	the	the	DET
ftr-407	853	14	gain	gain	NOUN
ftr-407	853	15	for	for	ADP
ftr-407	853	16	each	each	PRON
ftr-407	853	17	of	of	ADP
ftr-407	853	18	its	its	PRON
ftr-407	853	19	partners	partner	NOUN
ftr-407	853	20	by	by	ADP
ftr-407	853	21	using	use	VERB
ftr-407	853	22	the	the	DET
ftr-407	853	23	specific	specific	ADJ
ftr-407	853	24	inside	inside	ADJ
ftr-407	853	25	basis	basis	NOUN
ftr-407	853	26	that	that	PRON
ftr-407	853	27	applies	apply	VERB
ftr-407	853	28	to	to	ADP
ftr-407	853	29	that	that	DET
ftr-407	853	30	partner	partner	NOUN
ftr-407	853	31	’s	’s	PART
ftr-407	853	32	share	share	NOUN
ftr-407	853	33	of	of	ADP
ftr-407	853	34	the	the	DET
ftr-407	853	35	property	property	NOUN
ftr-407	853	36	.	.	PUNCT
ftr-407	854	1	if	if	SCONJ
ftr-407	854	2	there	there	PRON
ftr-407	854	3	are	be	VERB
ftr-407	854	4	a	a	DET
ftr-407	854	5	number	number	NOUN
ftr-407	854	6	of	of	ADP
ftr-407	854	7	partners	partner	NOUN
ftr-407	854	8	,	,	PUNCT
ftr-407	854	9	that	that	PRON
ftr-407	854	10	could	could	AUX
ftr-407	854	11	be	be	AUX
ftr-407	854	12	a	a	DET
ftr-407	854	13	burdensome	burdensome	ADJ
ftr-407	854	14	requirement	requirement	NOUN
ftr-407	854	15	.	.	PUNCT
ftr-407	855	1	in	in	ADP
ftr-407	855	2	addition	addition	NOUN
ftr-407	855	3	,	,	PUNCT
ftr-407	855	4	if	if	SCONJ
ftr-407	855	5	recalculation	recalculation	NOUN
ftr-407	855	6	of	of	ADP
ftr-407	855	7	the	the	DET
ftr-407	855	8	partnership	partnership	NOUN
ftr-407	855	9	’s	’s	PART
ftr-407	855	10	gain	gain	NOUN
ftr-407	855	11	is	be	AUX
ftr-407	855	12	required	require	VERB
ftr-407	855	13	,	,	PUNCT
ftr-407	855	14	then	then	ADV
ftr-407	855	15	the	the	DET
ftr-407	855	16	amount	amount	NOUN
ftr-407	855	17	of	of	ADP
ftr-407	855	18	basis	basis	NOUN
ftr-407	855	19	for	for	ADP
ftr-407	855	20	each	each	DET
ftr-407	855	21	partner	partner	NOUN
ftr-407	855	22	that	that	PRON
ftr-407	855	23	is	be	AUX
ftr-407	855	24	allocated	allocate	VERB
ftr-407	855	25	to	to	ADP
ftr-407	855	26	the	the	DET
ftr-407	855	27	part	part	NOUN
ftr-407	855	28	sale	sale	NOUN
ftr-407	855	29	of	of	ADP
ftr-407	855	30	the	the	DET
ftr-407	855	31	distributed	distribute	VERB
ftr-407	855	32	asset	asset	NOUN
ftr-407	855	33	will	will	AUX
ftr-407	855	34	also	also	ADV
ftr-407	855	35	have	have	VERB
ftr-407	855	36	to	to	PART
ftr-407	855	37	be	be	AUX
ftr-407	855	38	recalculated	recalculate	VERB
ftr-407	855	39	to	to	PART
ftr-407	855	40	conform	conform	VERB
ftr-407	855	41	to	to	ADP
ftr-407	855	42	the	the	DET
ftr-407	855	43	changes	change	NOUN
ftr-407	855	44	in	in	ADP
ftr-407	855	45	the	the	DET
ftr-407	855	46	portion	portion	NOUN
ftr-407	855	47	of	of	ADP
ftr-407	855	48	the	the	DET
ftr-407	855	49	property	property	NOUN
ftr-407	855	50	that	that	PRON
ftr-407	855	51	is	be	AUX
ftr-407	855	52	deemed	deem	VERB
ftr-407	855	53	to	to	PART
ftr-407	855	54	have	have	AUX
ftr-407	855	55	been	be	AUX
ftr-407	855	56	sold	sell	VERB
ftr-407	855	57	,	,	PUNCT
ftr-407	855	58	and	and	CCONJ
ftr-407	855	59	that	that	PRON
ftr-407	855	60	would	would	AUX
ftr-407	855	61	magnify	magnify	VERB
ftr-407	855	62	the	the	DET
ftr-407	855	63	complexity	complexity	NOUN
ftr-407	855	64	of	of	ADP
ftr-407	855	65	calculation	calculation	NOUN
ftr-407	855	66	.	.	PUNCT
ftr-407	856	1	that	that	DET
ftr-407	856	2	separate	separate	ADJ
ftr-407	856	3	set	set	NOUN
ftr-407	856	4	of	of	ADP
ftr-407	856	5	calculations	calculation	NOUN
ftr-407	856	6	would	would	AUX
ftr-407	856	7	not	not	PART
ftr-407	856	8	be	be	AUX
ftr-407	856	9	necessary	necessary	ADJ
ftr-407	856	10	if	if	SCONJ
ftr-407	856	11	the	the	DET
ftr-407	856	12	partnership	partnership	NOUN
ftr-407	856	13	does	do	AUX
ftr-407	856	14	not	not	PART
ftr-407	856	15	recognize	recognize	VERB
ftr-407	856	16	gain	gain	NOUN
ftr-407	856	17	on	on	ADP
ftr-407	856	18	making	make	VERB
ftr-407	856	19	the	the	DET
ftr-407	856	20	distribution	distribution	NOUN
ftr-407	856	21	.	.	PUNCT
ftr-407	857	1	although	although	SCONJ
ftr-407	857	2	the	the	DET
ftr-407	857	3	distributee	distributee	NOUN
ftr-407	857	4	takes	take	VERB
ftr-407	857	5	the	the	DET
ftr-407	857	6	same	same	ADJ
ftr-407	857	7	basis	basis	NOUN
ftr-407	857	8	that	that	SCONJ
ftr-407	857	9	the	the	DET
ftr-407	857	10	partnership	partnership	NOUN
ftr-407	857	11	had	have	AUX
ftr-407	857	12	in	in	ADP
ftr-407	857	13	the	the	DET
ftr-407	857	14	portion	portion	NOUN
ftr-407	857	15	of	of	ADP
ftr-407	857	16	the	the	DET
ftr-407	857	17	distributed	distribute	VERB
ftr-407	857	18	property	property	NOUN
ftr-407	857	19	that	that	PRON
ftr-407	857	20	constitutes	constitute	VERB
ftr-407	857	21	the	the	DET
ftr-407	857	22	ordinary	ordinary	ADJ
ftr-407	857	23	section	section	NOUN
ftr-407	857	24	731	731	NUM
ftr-407	857	25	distribution	distribution	NOUN
ftr-407	857	26	,	,	PUNCT
ftr-407	857	27	his	his	PRON
ftr-407	857	28	basis	basis	NOUN
ftr-407	857	29	will	will	AUX
ftr-407	857	30	be	be	AUX
ftr-407	857	31	equal	equal	ADJ
ftr-407	857	32	to	to	ADP
ftr-407	857	33	the	the	DET
ftr-407	857	34	partnership	partnership	NOUN
ftr-407	857	35	’s	’s	PART
ftr-407	857	36	inside	inside	ADJ
ftr-407	857	37	basis	basis	NOUN
ftr-407	857	38	in	in	ADP
ftr-407	857	39	that	that	DET
ftr-407	857	40	portion	portion	NOUN
ftr-407	857	41	of	of	ADP
ftr-407	857	42	the	the	DET
ftr-407	857	43	property	property	NOUN
ftr-407	857	44	without	without	ADP
ftr-407	857	45	adjustment	adjustment	NOUN
ftr-407	857	46	for	for	ADP
ftr-407	857	47	the	the	DET
ftr-407	857	48	special	special	ADJ
ftr-407	857	49	inside	inside	ADJ
ftr-407	857	50	basis	basis	NOUN
ftr-407	857	51	that	that	SCONJ
ftr-407	857	52	other	other	ADJ
ftr-407	857	53	partners	partner	NOUN
ftr-407	857	54	might	might	AUX
ftr-407	857	55	have	have	VERB
ftr-407	857	56	under	under	ADP
ftr-407	857	57	the	the	DET
ftr-407	857	58	section	section	NOUN
ftr-407	857	59	754	754	NUM
ftr-407	857	60	election	election	NOUN
ftr-407	857	61	.	.	PUNCT
ftr-407	858	1	any	any	DET
ftr-407	858	2	adjustment	adjustment	NOUN
ftr-407	858	3	for	for	ADP
ftr-407	858	4	a	a	DET
ftr-407	858	5	special	special	ADJ
ftr-407	858	6	inside	inside	ADJ
ftr-407	858	7	basis	basis	NOUN
ftr-407	858	8	of	of	ADP
ftr-407	858	9	the	the	DET
ftr-407	858	10	distributee	distributee	NOUN
ftr-407	858	11	partner	partner	NOUN
ftr-407	858	12	will	will	AUX
ftr-407	858	13	have	have	VERB
ftr-407	858	14	to	to	PART
ftr-407	858	15	be	be	AUX
ftr-407	858	16	taken	take	VERB
ftr-407	858	17	into	into	ADP
ftr-407	858	18	account	account	NOUN
ftr-407	858	19	,	,	PUNCT
ftr-407	858	20	but	but	CCONJ
ftr-407	858	21	the	the	DET
ftr-407	858	22	450	450	NUM
ftr-407	858	23	florida	florida	PROPN
ftr-407	858	24	tax	tax	NOUN
ftr-407	858	25	review	review	NOUN
ftr-407	858	26	vol.7:6	vol.7:6	VERB
ftr-407	858	27	91	91	NUM
ftr-407	858	28	.	.	PUNCT
ftr-407	859	1	i	i	PRON
ftr-407	859	2	d	d	PROPN
ftr-407	859	3	at	at	ADP
ftr-407	859	4	368	368	NUM
ftr-407	859	5	.	.	PUNCT
ftr-407	860	1	adjustments	adjustment	NOUN
ftr-407	860	2	for	for	ADP
ftr-407	860	3	the	the	DET
ftr-407	860	4	other	other	ADJ
ftr-407	860	5	partners	partner	NOUN
ftr-407	860	6	can	can	AUX
ftr-407	860	7	be	be	AUX
ftr-407	860	8	ignored	ignore	VERB
ftr-407	860	9	.	.	PUNCT
ftr-407	861	1	the	the	DET
ftr-407	861	2	calculations	calculation	NOUN
ftr-407	861	3	will	will	AUX
ftr-407	861	4	be	be	AUX
ftr-407	861	5	much	much	ADV
ftr-407	861	6	less	less	ADV
ftr-407	861	7	onerous	onerous	ADJ
ftr-407	861	8	if	if	SCONJ
ftr-407	861	9	the	the	DET
ftr-407	861	10	partnership	partnership	NOUN
ftr-407	861	11	does	do	AUX
ftr-407	861	12	not	not	PART
ftr-407	861	13	recognize	recognize	VERB
ftr-407	861	14	a	a	DET
ftr-407	861	15	gain	gain	NOUN
ftr-407	861	16	on	on	ADP
ftr-407	861	17	the	the	DET
ftr-407	861	18	transaction	transaction	NOUN
ftr-407	861	19	.	.	PUNCT
ftr-407	862	1	cameron	cameron	PROPN
ftr-407	862	2	and	and	CCONJ
ftr-407	862	3	postlewaite	postlewaite	NOUN
ftr-407	862	4	shrug	shrug	VERB
ftr-407	862	5	off	off	ADP
ftr-407	862	6	this	this	DET
ftr-407	862	7	additional	additional	ADJ
ftr-407	862	8	computational	computational	ADJ
ftr-407	862	9	burden	burden	NOUN
ftr-407	862	10	as	as	ADP
ftr-407	862	11	being	be	AUX
ftr-407	862	12	“	"	PUNCT
ftr-407	862	13	simply	simply	ADV
ftr-407	862	14	one	one	NUM
ftr-407	862	15	of	of	ADP
ftr-407	862	16	a	a	DET
ftr-407	862	17	number	number	NOUN
ftr-407	862	18	of	of	ADP
ftr-407	862	19	additional	additional	ADJ
ftr-407	862	20	burdens	burden	NOUN
ftr-407	862	21	that	that	PRON
ftr-407	862	22	result	result	VERB
ftr-407	862	23	from	from	ADP
ftr-407	862	24	a	a	DET
ftr-407	862	25	partnership	partnership	NOUN
ftr-407	862	26	’s	’s	PART
ftr-407	862	27	decision	decision	NOUN
ftr-407	862	28	to	to	PART
ftr-407	862	29	make	make	VERB
ftr-407	862	30	a	a	DET
ftr-407	862	31	section	section	NOUN
ftr-407	862	32	754	754	NUM
ftr-407	862	33	election	election	NOUN
ftr-407	862	34	.	.	PUNCT
ftr-407	862	35	”	"	PUNCT
ftr-407	863	1	it	it	PRON
ftr-407	863	2	is	be	AUX
ftr-407	863	3	true	true	ADJ
ftr-407	863	4	that	that	SCONJ
ftr-407	863	5	the91	the91	PROPN
ftr-407	863	6	section	section	NOUN
ftr-407	863	7	754	754	NUM
ftr-407	863	8	election	election	NOUN
ftr-407	863	9	creates	create	VERB
ftr-407	863	10	comparable	comparable	ADJ
ftr-407	863	11	burdens	burden	NOUN
ftr-407	863	12	in	in	ADP
ftr-407	863	13	other	other	ADJ
ftr-407	863	14	situations	situation	NOUN
ftr-407	863	15	,	,	PUNCT
ftr-407	863	16	and	and	CCONJ
ftr-407	863	17	that	that	SCONJ
ftr-407	863	18	the	the	DET
ftr-407	863	19	computational	computational	ADJ
ftr-407	863	20	problem	problem	NOUN
ftr-407	863	21	in	in	ADP
ftr-407	863	22	the	the	DET
ftr-407	863	23	instant	instant	ADJ
ftr-407	863	24	situation	situation	NOUN
ftr-407	863	25	would	would	AUX
ftr-407	863	26	not	not	PART
ftr-407	863	27	arise	arise	VERB
ftr-407	863	28	were	be	AUX
ftr-407	863	29	it	it	PRON
ftr-407	863	30	not	not	PART
ftr-407	863	31	for	for	ADP
ftr-407	863	32	the	the	DET
ftr-407	863	33	operation	operation	NOUN
ftr-407	863	34	of	of	ADP
ftr-407	863	35	the	the	DET
ftr-407	863	36	section	section	NOUN
ftr-407	863	37	754	754	NUM
ftr-407	863	38	election	election	NOUN
ftr-407	863	39	.	.	PUNCT
ftr-407	864	1	but	but	CCONJ
ftr-407	864	2	,	,	PUNCT
ftr-407	864	3	section	section	NOUN
ftr-407	864	4	754	754	NUM
ftr-407	864	5	is	be	AUX
ftr-407	864	6	part	part	NOUN
ftr-407	864	7	of	of	ADP
ftr-407	864	8	the	the	DET
ftr-407	864	9	landscape	landscape	NOUN
ftr-407	864	10	.	.	PUNCT
ftr-407	865	1	if	if	SCONJ
ftr-407	865	2	gain	gain	NOUN
ftr-407	865	3	is	be	AUX
ftr-407	865	4	required	require	VERB
ftr-407	865	5	to	to	PART
ftr-407	865	6	be	be	AUX
ftr-407	865	7	recognized	recognize	VERB
ftr-407	865	8	,	,	PUNCT
ftr-407	865	9	it	it	PRON
ftr-407	865	10	will	will	AUX
ftr-407	865	11	cause	cause	VERB
ftr-407	865	12	a	a	DET
ftr-407	865	13	computational	computational	ADJ
ftr-407	865	14	burden	burden	NOUN
ftr-407	865	15	that	that	PRON
ftr-407	865	16	would	would	AUX
ftr-407	865	17	not	not	PART
ftr-407	865	18	occur	occur	VERB
ftr-407	865	19	if	if	SCONJ
ftr-407	865	20	nonrecognition	nonrecognition	NOUN
ftr-407	865	21	is	be	AUX
ftr-407	865	22	adopted	adopt	VERB
ftr-407	865	23	.	.	PUNCT
ftr-407	866	1	the	the	DET
ftr-407	866	2	fact	fact	NOUN
ftr-407	866	3	that	that	SCONJ
ftr-407	866	4	the	the	DET
ftr-407	866	5	burden	burden	NOUN
ftr-407	866	6	is	be	AUX
ftr-407	866	7	a	a	DET
ftr-407	866	8	product	product	NOUN
ftr-407	866	9	of	of	ADP
ftr-407	866	10	another	another	DET
ftr-407	866	11	code	code	NOUN
ftr-407	866	12	provision	provision	NOUN
ftr-407	866	13	is	be	AUX
ftr-407	866	14	irrelevant	irrelevant	ADJ
ftr-407	866	15	to	to	ADP
ftr-407	866	16	the	the	DET
ftr-407	866	17	determination	determination	NOUN
ftr-407	866	18	of	of	ADP
ftr-407	866	19	whether	whether	SCONJ
ftr-407	866	20	it	it	PRON
ftr-407	866	21	might	might	AUX
ftr-407	866	22	be	be	AUX
ftr-407	866	23	preferable	preferable	ADJ
ftr-407	866	24	to	to	PART
ftr-407	866	25	avoid	avoid	VERB
ftr-407	866	26	that	that	DET
ftr-407	866	27	burden	burden	NOUN
ftr-407	866	28	by	by	ADP
ftr-407	866	29	adopting	adopt	VERB
ftr-407	866	30	nonrecognition	nonrecognition	NOUN
ftr-407	866	31	.	.	PUNCT
ftr-407	867	1	moreover	moreover	ADV
ftr-407	867	2	,	,	PUNCT
ftr-407	867	3	if	if	SCONJ
ftr-407	867	4	recalculation	recalculation	NOUN
ftr-407	867	5	of	of	ADP
ftr-407	867	6	gain	gain	NOUN
ftr-407	867	7	is	be	AUX
ftr-407	867	8	required	require	VERB
ftr-407	867	9	,	,	PUNCT
ftr-407	867	10	the	the	DET
ftr-407	867	11	determination	determination	NOUN
ftr-407	867	12	of	of	ADP
ftr-407	867	13	each	each	DET
ftr-407	867	14	partner	partner	NOUN
ftr-407	867	15	’s	’s	PART
ftr-407	867	16	share	share	NOUN
ftr-407	867	17	of	of	ADP
ftr-407	867	18	inside	inside	ADJ
ftr-407	867	19	basis	basis	NOUN
ftr-407	867	20	to	to	PART
ftr-407	867	21	be	be	AUX
ftr-407	867	22	allocated	allocate	VERB
ftr-407	867	23	to	to	ADP
ftr-407	867	24	the	the	DET
ftr-407	867	25	portion	portion	NOUN
ftr-407	867	26	of	of	ADP
ftr-407	867	27	the	the	DET
ftr-407	867	28	distributed	distribute	VERB
ftr-407	867	29	asset	asset	NOUN
ftr-407	867	30	that	that	PRON
ftr-407	867	31	is	be	AUX
ftr-407	867	32	deemed	deem	VERB
ftr-407	867	33	to	to	PART
ftr-407	867	34	have	have	AUX
ftr-407	867	35	been	be	AUX
ftr-407	867	36	sold	sell	VERB
ftr-407	867	37	will	will	AUX
ftr-407	867	38	be	be	AUX
ftr-407	867	39	much	much	ADV
ftr-407	867	40	more	more	ADV
ftr-407	867	41	complex	complex	ADJ
ftr-407	867	42	than	than	SCONJ
ftr-407	867	43	occurs	occur	VERB
ftr-407	867	44	with	with	ADP
ftr-407	867	45	the	the	DET
ftr-407	867	46	ordinary	ordinary	ADJ
ftr-407	867	47	operation	operation	NOUN
ftr-407	867	48	of	of	ADP
ftr-407	867	49	section	section	NOUN
ftr-407	867	50	754	754	NUM
ftr-407	867	51	.	.	PUNCT
ftr-407	868	1	v.	v.	ADP
ftr-407	868	2	conclusions	conclusion	NOUN
ftr-407	868	3	the	the	DET
ftr-407	868	4	case	case	NOUN
ftr-407	868	5	for	for	ADP
ftr-407	868	6	treating	treat	VERB
ftr-407	868	7	section	section	NOUN
ftr-407	868	8	707(c	707(c	PROPN
ftr-407	868	9	)	)	PUNCT
ftr-407	868	10	as	as	ADP
ftr-407	868	11	having	having	AUX
ftr-407	868	12	been	be	AUX
ftr-407	868	13	impliedly	impliedly	ADV
ftr-407	868	14	repealed	repeal	VERB
ftr-407	868	15	by	by	ADP
ftr-407	868	16	the	the	DET
ftr-407	868	17	1984	1984	NUM
ftr-407	868	18	adoption	adoption	NOUN
ftr-407	868	19	of	of	ADP
ftr-407	868	20	section	section	NOUN
ftr-407	868	21	707(a)(2	707(a)(2	NUM
ftr-407	868	22	)	)	PUNCT
ftr-407	868	23	is	be	AUX
ftr-407	868	24	very	very	ADV
ftr-407	868	25	weak	weak	ADJ
ftr-407	868	26	.	.	PUNCT
ftr-407	869	1	it	it	PRON
ftr-407	869	2	rests	rest	VERB
ftr-407	869	3	on	on	ADP
ftr-407	869	4	the	the	DET
ftr-407	869	5	assertion	assertion	NOUN
ftr-407	869	6	that	that	SCONJ
ftr-407	869	7	the	the	DET
ftr-407	869	8	criteria	criterion	NOUN
ftr-407	869	9	that	that	PRON
ftr-407	869	10	the	the	DET
ftr-407	869	11	senate	senate	PROPN
ftr-407	869	12	finance	finance	PROPN
ftr-407	869	13	committee	committee	PROPN
ftr-407	869	14	’s	’s	PART
ftr-407	869	15	report	report	NOUN
ftr-407	869	16	to	to	ADP
ftr-407	869	17	the	the	DET
ftr-407	869	18	1984	1984	NUM
ftr-407	869	19	act	act	NOUN
ftr-407	869	20	adopted	adopt	VERB
ftr-407	869	21	for	for	ADP
ftr-407	869	22	determining	determine	VERB
ftr-407	869	23	partner	partner	NOUN
ftr-407	869	24	capacity	capacity	NOUN
ftr-407	869	25	would	would	AUX
ftr-407	869	26	vitiate	vitiate	VERB
ftr-407	869	27	the	the	DET
ftr-407	869	28	application	application	NOUN
ftr-407	869	29	of	of	ADP
ftr-407	869	30	section	section	NOUN
ftr-407	869	31	707(c	707(c	PROPN
ftr-407	869	32	)	)	PUNCT
ftr-407	869	33	to	to	ADP
ftr-407	869	34	any	any	DET
ftr-407	869	35	payment	payment	NOUN
ftr-407	869	36	if	if	SCONJ
ftr-407	869	37	the	the	DET
ftr-407	869	38	absence	absence	NOUN
ftr-407	869	39	of	of	ADP
ftr-407	869	40	risk	risk	NOUN
ftr-407	869	41	factor	factor	NOUN
ftr-407	869	42	of	of	ADP
ftr-407	869	43	those	those	DET
ftr-407	869	44	criteria	criterion	NOUN
ftr-407	869	45	were	be	AUX
ftr-407	869	46	applied	apply	VERB
ftr-407	869	47	to	to	ADP
ftr-407	869	48	section	section	NOUN
ftr-407	869	49	707(c	707(c	PROPN
ftr-407	869	50	)	)	PUNCT
ftr-407	869	51	.	.	PUNCT
ftr-407	870	1	there	there	PRON
ftr-407	870	2	is	be	VERB
ftr-407	870	3	reason	reason	NOUN
ftr-407	870	4	to	to	PART
ftr-407	870	5	doubt	doubt	VERB
ftr-407	870	6	that	that	SCONJ
ftr-407	870	7	the	the	DET
ftr-407	870	8	absence	absence	NOUN
ftr-407	870	9	of	of	ADP
ftr-407	870	10	risk	risk	NOUN
ftr-407	870	11	factor	factor	NOUN
ftr-407	870	12	alone	alone	ADV
ftr-407	870	13	is	be	AUX
ftr-407	870	14	determinative	determinative	ADJ
ftr-407	870	15	of	of	ADP
ftr-407	870	16	non	non	ADJ
ftr-407	870	17	-	-	ADJ
ftr-407	870	18	partner	partner	ADJ
ftr-407	870	19	capacity	capacity	NOUN
ftr-407	870	20	under	under	ADP
ftr-407	870	21	the	the	DET
ftr-407	870	22	senate	senate	PROPN
ftr-407	870	23	finance	finance	PROPN
ftr-407	870	24	committee	committee	PROPN
ftr-407	870	25	’s	’s	PART
ftr-407	870	26	standard	standard	NOUN
ftr-407	870	27	.	.	PUNCT
ftr-407	871	1	more	more	ADV
ftr-407	871	2	importantly	importantly	ADV
ftr-407	871	3	,	,	PUNCT
ftr-407	871	4	the	the	DET
ftr-407	871	5	criteria	criterion	NOUN
ftr-407	871	6	that	that	SCONJ
ftr-407	871	7	the	the	DET
ftr-407	871	8	senate	senate	PROPN
ftr-407	871	9	finance	finance	PROPN
ftr-407	871	10	committee	committee	PROPN
ftr-407	871	11	suggested	suggest	VERB
ftr-407	871	12	have	have	AUX
ftr-407	871	13	not	not	PART
ftr-407	871	14	been	be	AUX
ftr-407	871	15	adopted	adopt	VERB
ftr-407	871	16	by	by	ADP
ftr-407	871	17	treasury	treasury	NOUN
ftr-407	871	18	and	and	CCONJ
ftr-407	871	19	have	have	AUX
ftr-407	871	20	impliedly	impliedly	ADV
ftr-407	871	21	been	be	AUX
ftr-407	871	22	rejected	reject	VERB
ftr-407	871	23	in	in	ADP
ftr-407	871	24	one	one	NUM
ftr-407	871	25	of	of	ADP
ftr-407	871	26	the	the	DET
ftr-407	871	27	examples	example	NOUN
ftr-407	871	28	provided	provide	VERB
ftr-407	871	29	in	in	ADP
ftr-407	871	30	a	a	DET
ftr-407	871	31	regulation	regulation	NOUN
ftr-407	871	32	adopted	adopt	VERB
ftr-407	871	33	some	some	DET
ftr-407	871	34	years	year	NOUN
ftr-407	871	35	after	after	ADP
ftr-407	871	36	1984	1984	NUM
ftr-407	871	37	.	.	PUNCT
ftr-407	872	1	given	give	VERB
ftr-407	872	2	the	the	DET
ftr-407	872	3	well	well	ADV
ftr-407	872	4	established	establish	VERB
ftr-407	872	5	doctrine	doctrine	NOUN
ftr-407	872	6	that	that	PRON
ftr-407	872	7	implied	imply	VERB
ftr-407	872	8	repeals	repeal	NOUN
ftr-407	872	9	of	of	ADP
ftr-407	872	10	statutes	statute	NOUN
ftr-407	872	11	are	be	AUX
ftr-407	872	12	disfavored	disfavor	VERB
ftr-407	872	13	and	and	CCONJ
ftr-407	872	14	occur	occur	VERB
ftr-407	872	15	only	only	ADV
ftr-407	872	16	when	when	SCONJ
ftr-407	872	17	two	two	NUM
ftr-407	872	18	statutes	statute	NOUN
ftr-407	872	19	are	be	AUX
ftr-407	872	20	totally	totally	ADV
ftr-407	872	21	inconsistent	inconsistent	ADJ
ftr-407	872	22	,	,	PUNCT
ftr-407	872	23	there	there	PRON
ftr-407	872	24	is	be	VERB
ftr-407	872	25	little	little	ADJ
ftr-407	872	26	to	to	PART
ftr-407	872	27	be	be	AUX
ftr-407	872	28	said	say	VERB
ftr-407	872	29	for	for	ADP
ftr-407	872	30	the	the	DET
ftr-407	872	31	suggestion	suggestion	NOUN
ftr-407	872	32	that	that	SCONJ
ftr-407	872	33	section	section	NOUN
ftr-407	872	34	707(c	707(c	PROPN
ftr-407	872	35	)	)	PUNCT
ftr-407	872	36	no	no	ADV
ftr-407	872	37	longer	long	ADV
ftr-407	872	38	exists	exist	VERB
ftr-407	872	39	.	.	PUNCT
ftr-407	873	1	the	the	DET
ftr-407	873	2	question	question	NOUN
ftr-407	873	3	of	of	ADP
ftr-407	873	4	whether	whether	SCONJ
ftr-407	873	5	a	a	DET
ftr-407	873	6	partnership	partnership	NOUN
ftr-407	873	7	recognizes	recognize	VERB
ftr-407	873	8	gain	gain	NOUN
ftr-407	873	9	or	or	CCONJ
ftr-407	873	10	loss	loss	NOUN
ftr-407	873	11	on	on	ADP
ftr-407	873	12	making	make	VERB
ftr-407	873	13	a	a	DET
ftr-407	873	14	guaranteed	guarantee	VERB
ftr-407	873	15	payment	payment	NOUN
ftr-407	873	16	in	in	ADP
ftr-407	873	17	kind	kind	NOUN
ftr-407	873	18	is	be	AUX
ftr-407	873	19	a	a	DET
ftr-407	873	20	closer	close	ADJ
ftr-407	873	21	issue	issue	NOUN
ftr-407	873	22	.	.	PUNCT
ftr-407	874	1	there	there	PRON
ftr-407	874	2	is	be	VERB
ftr-407	874	3	much	much	ADJ
ftr-407	874	4	to	to	PART
ftr-407	874	5	be	be	AUX
ftr-407	874	6	said	say	VERB
ftr-407	874	7	on	on	ADP
ftr-407	874	8	both	both	DET
ftr-407	874	9	sides	side	NOUN
ftr-407	874	10	of	of	ADP
ftr-407	874	11	that	that	DET
ftr-407	874	12	question	question	NOUN
ftr-407	874	13	.	.	PUNCT
ftr-407	875	1	for	for	ADP
ftr-407	875	2	the	the	DET
ftr-407	875	3	reasons	reason	NOUN
ftr-407	875	4	discussed	discuss	VERB
ftr-407	875	5	in	in	ADP
ftr-407	875	6	the	the	DET
ftr-407	875	7	body	body	NOUN
ftr-407	875	8	of	of	ADP
ftr-407	875	9	this	this	DET
ftr-407	875	10	article	article	NOUN
ftr-407	875	11	,	,	PUNCT
ftr-407	875	12	i	i	PRON
ftr-407	875	13	favor	favor	VERB
ftr-407	875	14	nonrecognition	nonrecognition	NOUN
ftr-407	875	15	.	.	PUNCT
ftr-407	876	1	however	however	ADV
ftr-407	876	2	,	,	PUNCT
ftr-407	876	3	i	i	PRON
ftr-407	876	4	can	can	AUX
ftr-407	876	5	not	not	PART
ftr-407	876	6	say	say	VERB
ftr-407	876	7	that	that	SCONJ
ftr-407	876	8	cameon	cameon	NOUN
ftr-407	876	9	and	and	CCONJ
ftr-407	876	10	postlewaite	postlewaite	NOUN
ftr-407	876	11	are	be	AUX
ftr-407	876	12	wrong	wrong	ADJ
ftr-407	876	13	in	in	ADP
ftr-407	876	14	arguing	argue	VERB
ftr-407	876	15	for	for	ADP
ftr-407	876	16	recognition	recognition	NOUN
ftr-407	876	17	and	and	CCONJ
ftr-407	876	18	that	that	SCONJ
ftr-407	876	19	my	my	PRON
ftr-407	876	20	view	view	NOUN
ftr-407	876	21	is	be	AUX
ftr-407	876	22	correct	correct	ADJ
ftr-407	876	23	.	.	PUNCT
ftr-407	877	1	there	there	PRON
ftr-407	877	2	are	be	VERB
ftr-407	877	3	competing	compete	VERB
ftr-407	877	4	policies	policy	NOUN
ftr-407	877	5	that	that	PRON
ftr-407	877	6	favor	favor	VERB
ftr-407	877	7	each	each	DET
ftr-407	877	8	side	side	NOUN
ftr-407	877	9	of	of	ADP
ftr-407	877	10	that	that	DET
ftr-407	877	11	issue	issue	NOUN
ftr-407	877	12	,	,	PUNCT
ftr-407	877	13	and	and	CCONJ
ftr-407	877	14	the	the	DET
ftr-407	877	15	difference	difference	NOUN
ftr-407	877	16	between	between	ADP
ftr-407	877	17	us	we	PRON
ftr-407	877	18	rests	rest	VERB
ftr-407	877	19	on	on	ADP
ftr-407	877	20	how	how	SCONJ
ftr-407	877	21	we	we	PRON
ftr-407	877	22	weigh	weigh	VERB
ftr-407	877	23	those	those	DET
ftr-407	877	24	competing	compete	VERB
ftr-407	877	25	policies	policy	NOUN
ftr-407	877	26	.	.	PUNCT
ftr-407	878	1	in	in	ADP
ftr-407	878	2	their	their	PRON
ftr-407	878	3	lazarus	lazarus	PROPN
ftr-407	878	4	effect	effect	PROPN
ftr-407	878	5	article	article	PROPN
ftr-407	878	6	,	,	PUNCT
ftr-407	878	7	cameron	cameron	PROPN
ftr-407	878	8	and	and	CCONJ
ftr-407	878	9	postlewaite	postlewaite	NOUN
ftr-407	878	10	generously	generously	ADV
ftr-407	878	11	concede	concede	VERB
ftr-407	878	12	that	that	SCONJ
ftr-407	878	13	,	,	PUNCT
ftr-407	878	14	absent	absent	ADJ
ftr-407	878	15	their	their	PRON
ftr-407	878	16	contention	contention	NOUN
ftr-407	878	17	that	that	SCONJ
ftr-407	878	18	section	section	NOUN
ftr-407	878	19	707(c	707(c	PROPN
ftr-407	878	20	)	)	PUNCT
ftr-407	878	21	was	be	AUX
ftr-407	878	22	impliedly	impliedly	ADV
ftr-407	878	23	repealed	repeal	VERB
ftr-407	878	24	by	by	ADP
ftr-407	878	25	the	the	DET
ftr-407	878	26	1984	1984	NUM
ftr-407	878	27	adoption	adoption	NOUN
ftr-407	878	28	of	of	ADP
ftr-407	878	29	section	section	NOUN
ftr-407	878	30	707(a)(2	707(a)(2	NUM
ftr-407	878	31	)	)	PUNCT
ftr-407	878	32	,	,	PUNCT
ftr-407	878	33	their	their	PRON
ftr-407	878	34	“	"	PUNCT
ftr-407	878	35	conclusions	conclusion	NOUN
ftr-407	878	36	are	be	AUX
ftr-407	878	37	not	not	PART
ftr-407	878	38	entirely	entirely	ADV
ftr-407	878	39	free	free	ADJ
ftr-407	878	40	from	from	ADP
ftr-407	878	41	2006	2006	NUM
ftr-407	878	42	]	]	PUNCT
ftr-407	878	43	is	be	AUX
ftr-407	878	44	the	the	DET
ftr-407	878	45	report	report	NOUN
ftr-407	878	46	of	of	ADP
ftr-407	878	47	lazarus	lazarus	PROPN
ftr-407	878	48	’s	’s	PART
ftr-407	878	49	death	death	NOUN
ftr-407	878	50	premature	premature	VERB
ftr-407	878	51	?	?	PUNCT
ftr-407	879	1	451	451	NUM
ftr-407	879	2	92	92	NUM
ftr-407	879	3	.	.	PUNCT
ftr-407	880	1	i	i	PRON
ftr-407	880	2	d	d	PROPN
ftr-407	880	3	at	at	ADP
ftr-407	880	4	345	345	NUM
ftr-407	880	5	.	.	PUNCT
ftr-407	881	1	93	93	NUM
ftr-407	881	2	.	.	PUNCT
ftr-407	882	1	richard	richard	PROPN
ftr-407	882	2	a.	a.	PROPN
ftr-407	882	3	posner	posner	PROPN
ftr-407	882	4	,	,	PUNCT
ftr-407	882	5	forward	forward	ADV
ftr-407	882	6	:	:	PUNCT
ftr-407	882	7	a	a	DET
ftr-407	882	8	political	political	ADJ
ftr-407	882	9	court	court	NOUN
ftr-407	882	10	,	,	PUNCT
ftr-407	882	11	119	119	NUM
ftr-407	882	12	harvard	harvard	PROPN
ftr-407	882	13	l.	l.	PROPN
ftr-407	882	14	rev	rev	PROPN
ftr-407	882	15	.	.	PROPN
ftr-407	882	16	32	32	NUM
ftr-407	882	17	,	,	PUNCT
ftr-407	882	18	4041	4041	NUM
ftr-407	882	19	(	(	PUNCT
ftr-407	882	20	2005	2005	NUM
ftr-407	882	21	)	)	PUNCT
ftr-407	882	22	.	.	PUNCT
ftr-407	883	1	doubt	doubt	NOUN
ftr-407	883	2	.	.	PUNCT
ftr-407	883	3	”	"	PUNCT
ftr-407	884	1	i	i	PRON
ftr-407	884	2	will	will	AUX
ftr-407	884	3	concede	concede	VERB
ftr-407	884	4	with	with	ADP
ftr-407	884	5	equal	equal	ADJ
ftr-407	884	6	candor	candor	NOUN
ftr-407	884	7	that	that	SCONJ
ftr-407	884	8	my	my	PRON
ftr-407	884	9	conclusion	conclusion	NOUN
ftr-407	884	10	that	that	SCONJ
ftr-407	884	11	gain	gain	VERB
ftr-407	884	12	should92	should92	NOUN
ftr-407	884	13	not	not	PART
ftr-407	884	14	be	be	AUX
ftr-407	884	15	recognized	recognize	VERB
ftr-407	884	16	also	also	ADV
ftr-407	884	17	is	be	AUX
ftr-407	884	18	not	not	PART
ftr-407	884	19	free	free	ADJ
ftr-407	884	20	from	from	ADP
ftr-407	884	21	doubt	doubt	NOUN
ftr-407	884	22	.	.	PUNCT
ftr-407	885	1	nevertheless	nevertheless	ADV
ftr-407	885	2	,	,	PUNCT
ftr-407	885	3	they	they	PRON
ftr-407	885	4	are	be	AUX
ftr-407	885	5	convinced	convinced	ADJ
ftr-407	885	6	that	that	SCONJ
ftr-407	885	7	theirs	theirs	PRON
ftr-407	885	8	is	be	AUX
ftr-407	885	9	the	the	DET
ftr-407	885	10	better	well	ADJ
ftr-407	885	11	conclusion	conclusion	NOUN
ftr-407	885	12	,	,	PUNCT
ftr-407	885	13	and	and	CCONJ
ftr-407	885	14	i	i	PRON
ftr-407	885	15	am	be	AUX
ftr-407	885	16	convinced	convinced	ADJ
ftr-407	885	17	that	that	SCONJ
ftr-407	885	18	mine	mine	NOUN
ftr-407	885	19	is	be	AUX
ftr-407	885	20	better	well	ADJ
ftr-407	885	21	.	.	PUNCT
ftr-407	886	1	reasonable	reasonable	ADJ
ftr-407	886	2	people	people	NOUN
ftr-407	886	3	can	can	AUX
ftr-407	886	4	take	take	VERB
ftr-407	886	5	either	either	DET
ftr-407	886	6	side	side	NOUN
ftr-407	886	7	.	.	PUNCT
ftr-407	887	1	individual	individual	ADJ
ftr-407	887	2	evaluations	evaluation	NOUN
ftr-407	887	3	and	and	CCONJ
ftr-407	887	4	priorities	priority	NOUN
ftr-407	887	5	determine	determine	VERB
ftr-407	887	6	how	how	SCONJ
ftr-407	887	7	one	one	NUM
ftr-407	887	8	balances	balance	VERB
ftr-407	887	9	close	close	ADJ
ftr-407	887	10	questions	question	NOUN
ftr-407	887	11	.	.	PUNCT
ftr-407	888	1	judge	judge	NOUN
ftr-407	888	2	posner	posner	PROPN
ftr-407	888	3	,	,	PUNCT
ftr-407	888	4	writing	write	VERB
ftr-407	888	5	about	about	ADP
ftr-407	888	6	the	the	DET
ftr-407	888	7	correctness	correctness	NOUN
ftr-407	888	8	of	of	ADP
ftr-407	888	9	the	the	DET
ftr-407	888	10	supreme	supreme	PROPN
ftr-407	888	11	court	court	PROPN
ftr-407	888	12	’s	’s	PART
ftr-407	888	13	constitutional	constitutional	ADJ
ftr-407	888	14	decisions	decision	NOUN
ftr-407	888	15	,	,	PUNCT
ftr-407	888	16	expressed	express	VERB
ftr-407	888	17	a	a	DET
ftr-407	888	18	similar	similar	ADJ
ftr-407	888	19	thought	thought	NOUN
ftr-407	888	20	.	.	PUNCT
ftr-407	889	1	judge	judge	PROPN
ftr-407	889	2	posner	posner	PROPN
ftr-407	889	3	wrote	write	VERB
ftr-407	889	4	,	,	PUNCT
ftr-407	889	5	a	a	DET
ftr-407	889	6	federal	federal	ADJ
ftr-407	889	7	appellate	appellate	ADJ
ftr-407	889	8	judge	judge	NOUN
ftr-407	889	9	has	have	AUX
ftr-407	889	10	convinced	convince	VERB
ftr-407	889	11	me	i	PRON
ftr-407	889	12	that	that	SCONJ
ftr-407	889	13	it	it	PRON
ftr-407	889	14	is	be	AUX
ftr-407	889	15	rarely	rarely	ADV
ftr-407	889	16	possible	possible	ADJ
ftr-407	889	17	to	to	PART
ftr-407	889	18	say	say	VERB
ftr-407	889	19	with	with	ADP
ftr-407	889	20	a	a	DET
ftr-407	889	21	straight	straight	ADJ
ftr-407	889	22	face	face	NOUN
ftr-407	889	23	of	of	ADP
ftr-407	889	24	a	a	DET
ftr-407	889	25	supreme	supreme	PROPN
ftr-407	889	26	court	court	NOUN
ftr-407	889	27	constitutional	constitutional	ADJ
ftr-407	889	28	decision	decision	NOUN
ftr-407	889	29	that	that	PRON
ftr-407	889	30	it	it	PRON
ftr-407	889	31	was	be	AUX
ftr-407	889	32	decided	decide	VERB
ftr-407	889	33	correctly	correctly	ADV
ftr-407	889	34	or	or	CCONJ
ftr-407	889	35	incorrectly	incorrectly	ADV
ftr-407	889	36	.	.	PUNCT
ftr-407	889	37	.	.	PUNCT
ftr-407	889	38	.	.	PUNCT
ftr-407	889	39	.	.	PUNCT
ftr-407	890	1	one	one	PRON
ftr-407	890	2	may	may	AUX
ftr-407	890	3	be	be	AUX
ftr-407	890	4	able	able	ADJ
ftr-407	890	5	to	to	PART
ftr-407	890	6	give	give	VERB
ftr-407	890	7	reasons	reason	NOUN
ftr-407	890	8	for	for	ADP
ftr-407	890	9	liking	like	VERB
ftr-407	890	10	or	or	CCONJ
ftr-407	890	11	disliking	dislike	VERB
ftr-407	890	12	the	the	DET
ftr-407	890	13	decision	decision	NOUN
ftr-407	890	14	.	.	PUNCT
ftr-407	890	15	.	.	PUNCT
ftr-407	891	1	.	.	PUNCT
ftr-407	892	1	and	and	CCONJ
ftr-407	892	2	people	people	NOUN
ftr-407	892	3	who	who	PRON
ftr-407	892	4	agree	agree	VERB
ftr-407	892	5	with	with	ADP
ftr-407	892	6	the	the	DET
ftr-407	892	7	reasons	reason	NOUN
ftr-407	892	8	will	will	AUX
ftr-407	892	9	be	be	AUX
ftr-407	892	10	inclined	incline	VERB
ftr-407	892	11	to	to	PART
ftr-407	892	12	say	say	VERB
ftr-407	892	13	that	that	SCONJ
ftr-407	892	14	the	the	DET
ftr-407	892	15	decision	decision	NOUN
ftr-407	892	16	is	be	AUX
ftr-407	892	17	correct	correct	ADJ
ftr-407	892	18	or	or	CCONJ
ftr-407	892	19	incorrect	incorrect	ADJ
ftr-407	892	20	.	.	PUNCT
ftr-407	892	21	.	.	PUNCT
ftr-407	892	22	.	.	PUNCT
ftr-407	893	1	.	.	PUNCT
ftr-407	894	1	the	the	DET
ftr-407	894	2	problem	problem	NOUN
ftr-407	894	3	.	.	PUNCT
ftr-407	894	4	.	.	PUNCT
ftr-407	894	5	.	.	PUNCT
ftr-407	894	6	is	be	AUX
ftr-407	894	7	that	that	SCONJ
ftr-407	894	8	there	there	PRON
ftr-407	894	9	are	be	VERB
ftr-407	894	10	certain	certain	ADJ
ftr-407	894	11	to	to	PART
ftr-407	894	12	be	be	AUX
ftr-407	894	13	equally	equally	ADV
ftr-407	894	14	articulate	articulate	ADJ
ftr-407	894	15	“	"	PUNCT
ftr-407	894	16	reasonable	reasonable	ADJ
ftr-407	894	17	”	"	PUNCT
ftr-407	894	18	people	people	NOUN
ftr-407	894	19	who	who	PRON
ftr-407	894	20	disagree	disagree	VERB
ftr-407	894	21	and	and	CCONJ
ftr-407	894	22	can	can	AUX
ftr-407	894	23	offer	offer	VERB
ftr-407	894	24	plausible	plausible	ADJ
ftr-407	894	25	reasons	reason	NOUN
ftr-407	894	26	for	for	ADP
ftr-407	894	27	their	their	PRON
ftr-407	894	28	disagreement	disagreement	NOUN
ftr-407	894	29	.	.	PUNCT
ftr-407	894	30	.	.	PUNCT
ftr-407	894	31	.	.	PUNCT
ftr-407	895	1	.93	.93	NUM
ftr-407	895	2	when	when	SCONJ
ftr-407	895	3	ms	ms	PROPN
ftr-407	895	4	.	.	PROPN
ftr-407	895	5	cuenin	cuenin	PROPN
ftr-407	895	6	and	and	CCONJ
ftr-407	895	7	i	i	PRON
ftr-407	895	8	decided	decide	VERB
ftr-407	895	9	to	to	PART
ftr-407	895	10	write	write	VERB
ftr-407	895	11	the	the	DET
ftr-407	895	12	2004	2004	NUM
ftr-407	895	13	article	article	NOUN
ftr-407	895	14	,	,	PUNCT
ftr-407	895	15	we	we	PRON
ftr-407	895	16	were	be	AUX
ftr-407	895	17	hoping	hope	VERB
ftr-407	895	18	to	to	PART
ftr-407	895	19	generate	generate	VERB
ftr-407	895	20	interest	interest	NOUN
ftr-407	895	21	in	in	ADP
ftr-407	895	22	exploring	explore	VERB
ftr-407	895	23	a	a	DET
ftr-407	895	24	question	question	NOUN
ftr-407	895	25	that	that	PRON
ftr-407	895	26	seemed	seem	VERB
ftr-407	895	27	to	to	PART
ftr-407	895	28	have	have	AUX
ftr-407	895	29	been	be	AUX
ftr-407	895	30	given	give	VERB
ftr-407	895	31	little	little	ADJ
ftr-407	895	32	thought	thought	NOUN
ftr-407	895	33	by	by	ADP
ftr-407	895	34	the	the	DET
ftr-407	895	35	commentators	commentator	NOUN
ftr-407	895	36	.	.	PUNCT
ftr-407	896	1	if	if	SCONJ
ftr-407	896	2	that	that	PRON
ftr-407	896	3	were	be	AUX
ftr-407	896	4	true	true	ADJ
ftr-407	896	5	,	,	PUNCT
ftr-407	896	6	it	it	PRON
ftr-407	896	7	certainly	certainly	ADV
ftr-407	896	8	is	be	AUX
ftr-407	896	9	no	no	ADV
ftr-407	896	10	longer	long	ADV
ftr-407	896	11	.	.	PUNCT
ftr-407	897	1	professors	professor	NOUN
ftr-407	897	2	cameron	cameron	PROPN
ftr-407	897	3	and	and	CCONJ
ftr-407	897	4	postlewaite	postlewaite	NOUN
ftr-407	897	5	have	have	AUX
ftr-407	897	6	done	do	VERB
ftr-407	897	7	an	an	DET
ftr-407	897	8	exemplary	exemplary	ADJ
ftr-407	897	9	job	job	NOUN
ftr-407	897	10	of	of	ADP
ftr-407	897	11	exploring	explore	VERB
ftr-407	897	12	the	the	DET
ftr-407	897	13	issues	issue	NOUN
ftr-407	897	14	.	.	PUNCT
ftr-407	898	1	while	while	SCONJ
ftr-407	898	2	i	i	PRON
ftr-407	898	3	disagree	disagree	VERB
ftr-407	898	4	with	with	ADP
ftr-407	898	5	their	their	PRON
ftr-407	898	6	conclusions	conclusion	NOUN
ftr-407	898	7	,	,	PUNCT
ftr-407	898	8	i	i	PRON
ftr-407	898	9	am	be	AUX
ftr-407	898	10	pleased	pleased	ADJ
ftr-407	898	11	that	that	SCONJ
ftr-407	898	12	the	the	DET
ftr-407	898	13	issues	issue	NOUN
ftr-407	898	14	have	have	AUX
ftr-407	898	15	been	be	AUX
ftr-407	898	16	given	give	VERB
ftr-407	898	17	such	such	ADJ
ftr-407	898	18	careful	careful	ADJ
ftr-407	898	19	and	and	CCONJ
ftr-407	898	20	thoughtful	thoughtful	ADJ
ftr-407	898	21	attention	attention	NOUN
ftr-407	898	22	.	.	PUNCT