id	sid	tid	token	lemma	pos
ftr-410	1	1	florida	florida	PROPN
ftr-410	1	2	tax	tax	NOUN
ftr-410	1	3	review	review	NOUN
ftr-410	1	4	volume	volume	NOUN
ftr-410	1	5	7	7	NUM
ftr-410	1	6	2006	2006	NUM
ftr-410	1	7	number	number	NOUN
ftr-410	1	8	9	9	NUM
ftr-410	1	9	a	a	DET
ftr-410	1	10	new	new	ADJ
ftr-410	1	11	model	model	NOUN
ftr-410	1	12	for	for	ADP
ftr-410	1	13	indentifying	indentifye	VERB
ftr-410	1	14	basis	basis	NOUN
ftr-410	1	15	in	in	ADP
ftr-410	1	16	life	life	NOUN
ftr-410	1	17	insurance	insurance	NOUN
ftr-410	1	18	policies	policy	NOUN
ftr-410	1	19	:	:	PUNCT
ftr-410	1	20	implementation	implementation	NOUN
ftr-410	1	21	and	and	CCONJ
ftr-410	1	22	deference	deference	NOUN
ftr-410	1	23	by	by	ADP
ftr-410	1	24	mitchell	mitchell	PROPN
ftr-410	1	25	m	m	PROPN
ftr-410	1	26	gans	gans	PROPN
ftr-410	1	27	*	*	VERB
ftr-410	1	28	jay	jay	PROPN
ftr-410	1	29	a.	a.	NOUN
ftr-410	1	30	soled	sole	VERB
ftr-410	1	31	the	the	DET
ftr-410	1	32	life	life	NOUN
ftr-410	1	33	insurance	insurance	NOUN
ftr-410	1	34	marketplace	marketplace	NOUN
ftr-410	1	35	has	have	AUX
ftr-410	1	36	changed	change	VERB
ftr-410	1	37	significantly	significantly	ADV
ftr-410	1	38	.	.	PUNCT
ftr-410	2	1	many	many	ADJ
ftr-410	2	2	insureds	insured	NOUN
ftr-410	2	3	who	who	PRON
ftr-410	2	4	once	once	ADV
ftr-410	2	5	held	hold	VERB
ftr-410	2	6	their	their	PRON
ftr-410	2	7	policy	policy	NOUN
ftr-410	2	8	until	until	ADP
ftr-410	2	9	death	death	NOUN
ftr-410	2	10	or	or	CCONJ
ftr-410	2	11	surrendered	surrender	VERB
ftr-410	2	12	it	it	PRON
ftr-410	2	13	to	to	ADP
ftr-410	2	14	the	the	DET
ftr-410	2	15	issuing	issue	VERB
ftr-410	2	16	company	company	NOUN
ftr-410	2	17	during	during	ADP
ftr-410	2	18	life	life	NOUN
ftr-410	2	19	now	now	ADV
ftr-410	2	20	instead	instead	ADV
ftr-410	2	21	sell	sell	VERB
ftr-410	2	22	it	it	PRON
ftr-410	2	23	to	to	ADP
ftr-410	2	24	a	a	DET
ftr-410	2	25	third	third	ADJ
ftr-410	2	26	-	-	PUNCT
ftr-410	2	27	party	party	NOUN
ftr-410	2	28	investor	investor	NOUN
ftr-410	2	29	.	.	PUNCT
ftr-410	3	1	as	as	ADP
ftr-410	3	2	a	a	DET
ftr-410	3	3	result	result	NOUN
ftr-410	3	4	,	,	PUNCT
ftr-410	3	5	the	the	DET
ftr-410	3	6	computation	computation	NOUN
ftr-410	3	7	of	of	ADP
ftr-410	3	8	a	a	DET
ftr-410	3	9	policy	policy	NOUN
ftr-410	3	10	's	's	PART
ftr-410	3	11	tax	tax	NOUN
ftr-410	3	12	basis	basis	NOUN
ftr-410	3	13	has	have	AUX
ftr-410	3	14	become	become	VERB
ftr-410	3	15	increasingly	increasingly	ADV
ftr-410	3	16	important	important	ADJ
ftr-410	3	17	.	.	PUNCT
ftr-410	4	1	yet	yet	ADV
ftr-410	4	2	,	,	PUNCT
ftr-410	4	3	surprisingly	surprisingly	ADV
ftr-410	4	4	,	,	PUNCT
ftr-410	4	5	the	the	DET
ftr-410	4	6	code	code	NOUN
ftr-410	4	7	fails	fail	VERB
ftr-410	4	8	to	to	PART
ftr-410	4	9	provide	provide	VERB
ftr-410	4	10	a	a	DET
ftr-410	4	11	methodology	methodology	NOUN
ftr-410	4	12	for	for	ADP
ftr-410	4	13	making	make	VERB
ftr-410	4	14	this	this	DET
ftr-410	4	15	determination	determination	NOUN
ftr-410	4	16	.	.	PUNCT
ftr-410	5	1	the	the	DET
ftr-410	5	2	irs	irs	PROPN
ftr-410	5	3	has	have	AUX
ftr-410	5	4	endorsed	endorse	VERB
ftr-410	5	5	one	one	NUM
ftr-410	5	6	approach	approach	NOUN
ftr-410	5	7	in	in	ADP
ftr-410	5	8	its	its	PRON
ftr-410	5	9	published	publish	VERB
ftr-410	5	10	guidance	guidance	NOUN
ftr-410	5	11	but	but	CCONJ
ftr-410	5	12	has	have	AUX
ftr-410	5	13	failed	fail	VERB
ftr-410	5	14	to	to	PART
ftr-410	5	15	adhere	adhere	VERB
ftr-410	5	16	to	to	ADP
ftr-410	5	17	it	it	PRON
ftr-410	5	18	in	in	ADP
ftr-410	5	19	its	its	PRON
ftr-410	5	20	private	private	ADJ
ftr-410	5	21	letter	letter	NOUN
ftr-410	5	22	rulings	ruling	NOUN
ftr-410	5	23	.	.	PUNCT
ftr-410	6	1	this	this	DET
ftr-410	6	2	paper	paper	NOUN
ftr-410	6	3	calls	call	VERB
ftr-410	6	4	for	for	ADP
ftr-410	6	5	a	a	DET
ftr-410	6	6	new	new	ADJ
ftr-410	6	7	model	model	NOUN
ftr-410	6	8	.	.	PUNCT
ftr-410	7	1	after	after	ADP
ftr-410	7	2	suggesting	suggest	VERB
ftr-410	7	3	legislation	legislation	NOUN
ftr-410	7	4	,	,	PUNCT
ftr-410	7	5	the	the	DET
ftr-410	7	6	paper	paper	NOUN
ftr-410	7	7	explores	explore	VERB
ftr-410	7	8	alternative	alternative	ADJ
ftr-410	7	9	implementation	implementation	NOUN
ftr-410	7	10	strategies	strategy	NOUN
ftr-410	7	11	against	against	ADP
ftr-410	7	12	the	the	DET
ftr-410	7	13	backdrop	backdrop	NOUN
ftr-410	7	14	of	of	ADP
ftr-410	7	15	deference	deference	NOUN
ftr-410	7	16	jurisprudence	jurisprudence	NOUN
ftr-410	7	17	.	.	PUNCT
ftr-410	8	1	it	it	PRON
ftr-410	8	2	concludes	conclude	VERB
ftr-410	8	3	that	that	SCONJ
ftr-410	8	4	,	,	PUNCT
ftr-410	8	5	absent	absent	ADJ
ftr-410	8	6	legislation	legislation	NOUN
ftr-410	8	7	,	,	PUNCT
ftr-410	8	8	the	the	DET
ftr-410	8	9	irs	irs	PROPN
ftr-410	8	10	should	should	AUX
ftr-410	8	11	withdraw	withdraw	VERB
ftr-410	8	12	its	its	PRON
ftr-410	8	13	published	publish	VERB
ftr-410	8	14	guidance	guidance	NOUN
ftr-410	8	15	and	and	CCONJ
ftr-410	8	16	incorporate	incorporate	VERB
ftr-410	8	17	the	the	DET
ftr-410	8	18	proposed	propose	VERB
ftr-410	8	19	model	model	NOUN
ftr-410	8	20	in	in	ADP
ftr-410	8	21	regulations	regulation	NOUN
ftr-410	8	22	.	.	PUNCT
ftr-410	9	1	*	*	PUNCT
ftr-410	9	2	mitchell	mitchell	PROPN
ftr-410	9	3	m.	m.	PROPN
ftr-410	9	4	gans	gans	PROPN
ftr-410	9	5	,	,	PUNCT
ftr-410	9	6	steven	steven	PROPN
ftr-410	9	7	a.	a.	PROPN
ftr-410	9	8	horowitz	horowitz	PROPN
ftr-410	9	9	distinguished	distinguished	PROPN
ftr-410	9	10	professor	professor	NOUN
ftr-410	9	11	in	in	ADP
ftr-410	9	12	taxation	taxation	PROPN
ftr-410	9	13	,	,	PUNCT
ftr-410	9	14	hofstra	hofstra	PROPN
ftr-410	9	15	university	university	PROPN
ftr-410	9	16	school	school	NOUN
ftr-410	9	17	of	of	ADP
ftr-410	9	18	law	law	NOUN
ftr-410	9	19	and	and	CCONJ
ftr-410	9	20	adjunct	adjunct	ADJ
ftr-410	9	21	professor	professor	NOUN
ftr-410	9	22	of	of	ADP
ftr-410	9	23	law	law	NOUN
ftr-410	9	24	,	,	PUNCT
ftr-410	9	25	nyu	nyu	PROPN
ftr-410	9	26	school	school	NOUN
ftr-410	9	27	of	of	ADP
ftr-410	9	28	law	law	NOUN
ftr-410	9	29	.	.	PUNCT
ftr-410	10	1	*	*	PUNCT
ftr-410	10	2	*	*	AUX
ftr-410	10	3	jay	jay	PROPN
ftr-410	10	4	a.	a.	NOUN
ftr-410	10	5	soled	sole	VERB
ftr-410	10	6	,	,	PUNCT
ftr-410	10	7	professor	professor	NOUN
ftr-410	10	8	of	of	ADP
ftr-410	10	9	law	law	NOUN
ftr-410	10	10	,	,	PUNCT
ftr-410	10	11	rutgers	rutgers	PROPN
ftr-410	10	12	university	university	PROPN
ftr-410	10	13	.	.	PUNCT
ftr-410	11	1	the	the	DET
ftr-410	11	2	authors	author	NOUN
ftr-410	11	3	wish	wish	VERB
ftr-410	11	4	to	to	PART
ftr-410	11	5	thank	thank	VERB
ftr-410	11	6	jonathan	jonathan	PROPN
ftr-410	11	7	g.	g.	PROPN
ftr-410	11	8	blattmacher	blattmacher	PROPN
ftr-410	11	9	and	and	CCONJ
ftr-410	11	10	stephan	stephan	PROPN
ftr-410	11	11	r.	r.	PROPN
ftr-410	11	12	leimberg	leimberg	PROPN
ftr-410	11	13	for	for	ADP
ftr-410	11	14	their	their	PRON
ftr-410	11	15	helpful	helpful	ADJ
ftr-410	11	16	advice	advice	NOUN
ftr-410	11	17	and	and	CCONJ
ftr-410	11	18	suggestions	suggestion	NOUN
ftr-410	11	19	.	.	PUNCT
ftr-410	12	1	florida	florida	PROPN
ftr-410	12	2	tax	tax	PROPN
ftr-410	12	3	review	review	PROPN
ftr-410	12	4	i.	i.	NOUN
ftr-410	12	5	introduction	introduction	NOUN
ftr-410	12	6	............................................	............................................	PUNCT
ftr-410	12	7	571	571	NUM
ftr-410	12	8	ii	ii	NOUN
ftr-410	12	9	.	.	PUNCT
ftr-410	13	1	computing	compute	VERB
ftr-410	13	2	tax	tax	NOUN
ftr-410	13	3	basis	basis	NOUN
ftr-410	13	4	....................................	....................................	PUNCT
ftr-410	13	5	572	572	NUM
ftr-410	13	6	a.	a.	NOUN
ftr-410	13	7	set	set	VERB
ftr-410	13	8	ofauthorities	ofauthoritie	NOUN
ftr-410	13	9	that	that	PRON
ftr-410	13	10	generally	generally	ADV
ftr-410	13	11	frame	frame	VERB
ftr-410	13	12	the	the	DET
ftr-410	13	13	debate	debate	NOUN
ftr-410	13	14	.......	.......	PUNCT
ftr-410	13	15	573	573	NUM
ftr-410	13	16	1	1	NUM
ftr-410	13	17	.	.	PUNCT
ftr-410	14	1	analysis	analysis	NOUN
ftr-410	14	2	of	of	ADP
ftr-410	14	3	cases	case	NOUN
ftr-410	14	4	in	in	ADP
ftr-410	14	5	which	which	PRON
ftr-410	14	6	taxpayers	taxpayer	NOUN
ftr-410	14	7	experienced	experience	VERB
ftr-410	14	8	losses	loss	NOUN
ftr-410	14	9	............................	............................	PUNCT
ftr-410	14	10	574	574	NUM
ftr-410	14	11	2	2	NUM
ftr-410	14	12	.	.	PUNCT
ftr-410	15	1	analysis	analysis	NOUN
ftr-410	15	2	of	of	ADP
ftr-410	15	3	cases	case	NOUN
ftr-410	15	4	in	in	ADP
ftr-410	15	5	which	which	PRON
ftr-410	15	6	taxpayers	taxpayer	NOUN
ftr-410	15	7	experienced	experience	VERB
ftr-410	15	8	gains	gain	NOUN
ftr-410	15	9	............................	............................	PUNCT
ftr-410	15	10	576	576	NUM
ftr-410	15	11	b.	b.	NOUN
ftr-410	15	12	survey	survey	NOUN
ftr-410	15	13	of	of	ADP
ftr-410	15	14	the	the	DET
ftr-410	15	15	aggregate	aggregate	ADJ
ftr-410	15	16	premium	premium	NOUN
ftr-410	15	17	theory	theory	NOUN
ftr-410	15	18	...............	...............	PUNCT
ftr-410	15	19	578	578	NUM
ftr-410	15	20	c.	c.	NOUN
ftr-410	15	21	survey	survey	NOUN
ftr-410	15	22	of	of	ADP
ftr-410	15	23	the	the	DET
ftr-410	15	24	policy	policy	NOUN
ftr-410	15	25	investment	investment	NOUN
ftr-410	15	26	theory	theory	NOUN
ftr-410	15	27	.................	.................	PUNCT
ftr-410	15	28	580	580	NUM
ftr-410	15	29	iii	iii	NOUN
ftr-410	15	30	.	.	PUNCT
ftr-410	16	1	the	the	DET
ftr-410	16	2	theoretical	theoretical	ADJ
ftr-410	16	3	superiority	superiority	NOUN
ftr-410	16	4	of	of	ADP
ftr-410	16	5	the	the	DET
ftr-410	16	6	policy	policy	NOUN
ftr-410	16	7	investment	investment	NOUN
ftr-410	16	8	approach	approach	NOUN
ftr-410	16	9	..................................	..................................	PUNCT
ftr-410	17	1	582	582	NUM
ftr-410	17	2	a.	a.	NOUN
ftr-410	17	3	distinguishing	distinguish	VERB
ftr-410	17	4	between	between	ADP
ftr-410	17	5	acquisition	acquisition	NOUN
ftr-410	17	6	and	and	CCONJ
ftr-410	17	7	upkeep	upkeep	NOUN
ftr-410	17	8	costs	cost	NOUN
ftr-410	17	9	....	....	PUNCT
ftr-410	17	10	583	583	NUM
ftr-410	17	11	b.	b.	NOUN
ftr-410	17	12	the	the	DET
ftr-410	17	13	nature	nature	NOUN
ftr-410	17	14	of	of	ADP
ftr-410	17	15	life	life	NOUN
ftr-410	17	16	insurance	insurance	NOUN
ftr-410	17	17	.........................	.........................	PUNCT
ftr-410	17	18	588	588	NUM
ftr-410	17	19	iv	iv	NOUN
ftr-410	17	20	.	.	PUNCT
ftr-410	18	1	computing	compute	VERB
ftr-410	18	2	tax	tax	NOUN
ftr-410	18	3	basis	basis	NOUN
ftr-410	18	4	under	under	ADP
ftr-410	18	5	the	the	DET
ftr-410	18	6	policy	policy	NOUN
ftr-410	18	7	investment	investment	NOUN
ftr-410	18	8	theory	theory	NOUN
ftr-410	18	9	...................................	...................................	PUNCT
ftr-410	18	10	588	588	NUM
ftr-410	18	11	a.	a.	NOUN
ftr-410	18	12	mechanism	mechanism	NOUN
ftr-410	18	13	to	to	PART
ftr-410	18	14	determine	determine	VERB
ftr-410	18	15	the	the	DET
ftr-410	18	16	investment	investment	NOUN
ftr-410	18	17	portion	portion	NOUN
ftr-410	18	18	of	of	ADP
ftr-410	18	19	an	an	DET
ftr-410	18	20	insurance	insurance	NOUN
ftr-410	18	21	policy	policy	NOUN
ftr-410	18	22	..................................	..................................	PUNCT
ftr-410	18	23	589	589	NUM
ftr-410	18	24	b.	b.	NOUN
ftr-410	18	25	the	the	DET
ftr-410	18	26	appropriate	appropriate	ADJ
ftr-410	18	27	tax	tax	NOUN
ftr-410	18	28	treatment	treatment	NOUN
ftr-410	18	29	of	of	ADP
ftr-410	18	30	insurance	insurance	NOUN
ftr-410	18	31	commissions	commission	NOUN
ftr-410	18	32	590	590	NUM
ftr-410	18	33	v.	v.	ADP
ftr-410	18	34	implementing	implement	VERB
ftr-410	18	35	the	the	DET
ftr-410	18	36	hypothetical	hypothetical	ADJ
ftr-410	18	37	term	term	NOUN
ftr-410	18	38	method	method	NOUN
ftr-410	18	39	deference	deference	NOUN
ftr-410	18	40	.	.	PUNCT
ftr-410	19	1	592	592	NUM
ftr-410	19	2	a.	a.	NOUN
ftr-410	19	3	revoke	revoke	VERB
ftr-410	19	4	revenue	revenue	NOUN
ftr-410	19	5	ruling	rule	VERB
ftr-410	19	6	70	70	NUM
ftr-410	19	7	-	-	SYM
ftr-410	19	8	38	38	NUM
ftr-410	19	9	.........................	.........................	PUNCT
ftr-410	19	10	594	594	NUM
ftr-410	19	11	b.	b.	PROPN
ftr-410	19	12	promulgate	promulgate	VERB
ftr-410	19	13	a	a	DET
ftr-410	19	14	new	new	ADJ
ftr-410	19	15	regulation	regulation	NOUN
ftr-410	19	16	........................	........................	PUNCT
ftr-410	20	1	596	596	NUM
ftr-410	20	2	1	1	NUM
ftr-410	20	3	.	.	PUNCT
ftr-410	21	1	probable	probable	ADJ
ftr-410	21	2	application	application	NOUN
ftr-410	21	3	of	of	ADP
ftr-410	21	4	the	the	DET
ftr-410	21	5	chevron	chevron	NOUN
ftr-410	21	6	standard	standard	NOUN
ftr-410	21	7	.....	.....	PUNCT
ftr-410	21	8	596	596	NUM
ftr-410	21	9	2	2	NUM
ftr-410	21	10	.	.	PUNCT
ftr-410	21	11	possible	possible	ADJ
ftr-410	21	12	application	application	NOUN
ftr-410	21	13	of	of	ADP
ftr-410	21	14	a	a	DET
ftr-410	21	15	different	different	ADJ
ftr-410	21	16	deference	deference	NOUN
ftr-410	21	17	standard	standard	NOUN
ftr-410	21	18	in	in	ADP
ftr-410	21	19	tax	tax	NOUN
ftr-410	21	20	cases	case	NOUN
ftr-410	21	21	..........................	..........................	PUNCT
ftr-410	21	22	597	597	NUM
ftr-410	21	23	vi	vi	NOUN
ftr-410	21	24	.	.	PUNCT
ftr-410	21	25	dispositions	disposition	NOUN
ftr-410	21	26	of	of	ADP
ftr-410	21	27	life	life	NOUN
ftr-410	21	28	insurance	insurance	NOUN
ftr-410	21	29	policies	policy	NOUN
ftr-410	21	30	..................	..................	PUNCT
ftr-410	22	1	605	605	NUM
ftr-410	22	2	a.	a.	NOUN
ftr-410	22	3	the	the	DET
ftr-410	22	4	emergence	emergence	NOUN
ftr-410	22	5	of	of	ADP
ftr-410	22	6	the	the	DET
ftr-410	22	7	life	life	NOUN
ftr-410	22	8	settlement	settlement	NOUN
ftr-410	22	9	companies	company	NOUN
ftr-410	22	10	..........	..........	PUNCT
ftr-410	22	11	607	607	NUM
ftr-410	22	12	b.	b.	NOUN
ftr-410	22	13	premium	premium	NOUN
ftr-410	22	14	financing	financing	NOUN
ftr-410	22	15	technique	technique	NOUN
ftr-410	22	16	........................	........................	PUNCT
ftr-410	23	1	609	609	NUM
ftr-410	23	2	1	1	NUM
ftr-410	23	3	.	.	PUNCT
ftr-410	24	1	determining	determine	VERB
ftr-410	24	2	the	the	DET
ftr-410	24	3	amount	amount	NOUN
ftr-410	24	4	of	of	ADP
ftr-410	24	5	the	the	DET
ftr-410	24	6	taxable	taxable	ADJ
ftr-410	24	7	gain	gain	NOUN
ftr-410	24	8	.......	.......	PUNCT
ftr-410	24	9	610	610	NUM
ftr-410	24	10	2	2	NUM
ftr-410	24	11	.	.	PUNCT
ftr-410	25	1	the	the	DET
ftr-410	25	2	character	character	NOUN
ftr-410	25	3	of	of	ADP
ftr-410	25	4	the	the	DET
ftr-410	25	5	gain	gain	NOUN
ftr-410	25	6	.....................	.....................	PUNCT
ftr-410	25	7	611	611	NUM
ftr-410	25	8	vii	vii	NOUN
ftr-410	25	9	.	.	PUNCT
ftr-410	25	10	conclusion	conclusion	NOUN
ftr-410	25	11	..........................................	..........................................	PUNCT
ftr-410	26	1	620	620	NUM
ftr-410	27	1	[	[	X
ftr-410	27	2	vol	vol	NOUN
ftr-410	27	3	.	.	PUNCT
ftr-410	27	4	7:9	7:9	NUM
ftr-410	27	5	a	a	DET
ftr-410	27	6	new	new	ADJ
ftr-410	27	7	model	model	NOUN
ftr-410	27	8	for	for	ADP
ftr-410	27	9	identifying	identify	VERB
ftr-410	27	10	basis	basis	NOUN
ftr-410	27	11	in	in	ADP
ftr-410	27	12	life	life	NOUN
ftr-410	27	13	insurance	insurance	NOUN
ftr-410	27	14	i.	i.	NOUN
ftr-410	27	15	introduction	introduction	NOUN
ftr-410	27	16	in	in	ADP
ftr-410	27	17	order	order	NOUN
ftr-410	27	18	to	to	PART
ftr-410	27	19	compute	compute	VERB
ftr-410	27	20	the	the	DET
ftr-410	27	21	gain	gain	NOUN
ftr-410	27	22	or	or	CCONJ
ftr-410	27	23	loss	loss	NOUN
ftr-410	27	24	on	on	ADP
ftr-410	27	25	the	the	DET
ftr-410	27	26	sale	sale	NOUN
ftr-410	27	27	or	or	CCONJ
ftr-410	27	28	disposition	disposition	NOUN
ftr-410	27	29	of	of	ADP
ftr-410	27	30	an	an	DET
ftr-410	27	31	asset	asset	NOUN
ftr-410	27	32	,	,	PUNCT
ftr-410	27	33	a	a	DET
ftr-410	27	34	taxpayer	taxpayer	NOUN
ftr-410	27	35	is	be	AUX
ftr-410	27	36	required	require	VERB
ftr-410	27	37	to	to	PART
ftr-410	27	38	determine	determine	VERB
ftr-410	27	39	the	the	DET
ftr-410	27	40	investment	investment	NOUN
ftr-410	27	41	's	's	PART
ftr-410	27	42	basis	basis	NOUN
ftr-410	27	43	.	.	PUNCT
ftr-410	27	44	'	'	PUNCT
ftr-410	28	1	while	while	SCONJ
ftr-410	28	2	ordinarily	ordinarily	ADV
ftr-410	28	3	straightforward	straightforward	VERB
ftr-410	28	4	,	,	PUNCT
ftr-410	28	5	at	at	ADV
ftr-410	28	6	least	least	ADJ
ftr-410	28	7	as	as	ADP
ftr-410	28	8	a	a	DET
ftr-410	28	9	theoretical	theoretical	ADJ
ftr-410	28	10	matter	matter	NOUN
ftr-410	28	11	,	,	PUNCT
ftr-410	28	12	making	make	VERB
ftr-410	28	13	this	this	DET
ftr-410	28	14	determination	determination	NOUN
ftr-410	28	15	can	can	AUX
ftr-410	28	16	be	be	AUX
ftr-410	28	17	particularly	particularly	ADV
ftr-410	28	18	problematic	problematic	ADJ
ftr-410	28	19	in	in	ADP
ftr-410	28	20	the	the	DET
ftr-410	28	21	case	case	NOUN
ftr-410	28	22	of	of	ADP
ftr-410	28	23	a	a	DET
ftr-410	28	24	life	life	NOUN
ftr-410	28	25	insurance	insurance	NOUN
ftr-410	28	26	policy	policy	NOUN
ftr-410	28	27	.	.	PUNCT
ftr-410	29	1	since	since	SCONJ
ftr-410	29	2	so	so	ADV
ftr-410	29	3	many	many	ADJ
ftr-410	29	4	taxpayers	taxpayer	NOUN
ftr-410	29	5	own	own	VERB
ftr-410	29	6	life	life	NOUN
ftr-410	29	7	insurance	insurance	NOUN
ftr-410	29	8	policies	policy	NOUN
ftr-410	29	9	,	,	PUNCT
ftr-410	29	10	it	it	PRON
ftr-410	29	11	is	be	AUX
ftr-410	29	12	somewhat	somewhat	ADV
ftr-410	29	13	puzzling	puzzle	VERB
ftr-410	29	14	that	that	SCONJ
ftr-410	29	15	the	the	DET
ftr-410	29	16	basiscalculation	basiscalculation	NOUN
ftr-410	29	17	principles	principle	NOUN
ftr-410	29	18	in	in	ADP
ftr-410	29	19	this	this	DET
ftr-410	29	20	context	context	NOUN
ftr-410	29	21	are	be	AUX
ftr-410	29	22	not	not	PART
ftr-410	29	23	more	more	ADV
ftr-410	29	24	fully	fully	ADV
ftr-410	29	25	developed	develop	VERB
ftr-410	29	26	.	.	PUNCT
ftr-410	30	1	in	in	ADP
ftr-410	30	2	the	the	DET
ftr-410	30	3	past	past	NOUN
ftr-410	30	4	,	,	PUNCT
ftr-410	30	5	this	this	DET
ftr-410	30	6	uncertainty	uncertainty	NOUN
ftr-410	30	7	did	do	AUX
ftr-410	30	8	not	not	PART
ftr-410	30	9	have	have	VERB
ftr-410	30	10	practical	practical	ADJ
ftr-410	30	11	implications	implication	NOUN
ftr-410	30	12	.	.	PUNCT
ftr-410	31	1	the	the	DET
ftr-410	31	2	vast	vast	ADJ
ftr-410	31	3	majority	majority	NOUN
ftr-410	31	4	of	of	ADP
ftr-410	31	5	taxpayers	taxpayer	NOUN
ftr-410	31	6	either	either	CCONJ
ftr-410	31	7	held	hold	VERB
ftr-410	31	8	their	their	PRON
ftr-410	31	9	policies	policy	NOUN
ftr-410	31	10	until	until	ADP
ftr-410	31	11	death	death	NOUN
ftr-410	31	12	or	or	CCONJ
ftr-410	31	13	allowed	allow	VERB
ftr-410	31	14	them	they	PRON
ftr-410	31	15	to	to	PART
ftr-410	31	16	lapse	lapse	VERB
ftr-410	31	17	.	.	PUNCT
ftr-410	32	1	in	in	ADP
ftr-410	32	2	either	either	DET
ftr-410	32	3	case	case	NOUN
ftr-410	32	4	,	,	PUNCT
ftr-410	32	5	there	there	PRON
ftr-410	32	6	was	be	VERB
ftr-410	32	7	often	often	ADV
ftr-410	32	8	no	no	DET
ftr-410	32	9	need	need	NOUN
ftr-410	32	10	to	to	PART
ftr-410	32	11	compute	compute	VERB
ftr-410	32	12	gain	gain	NOUN
ftr-410	32	13	or	or	CCONJ
ftr-410	32	14	loss	loss	NOUN
ftr-410	32	15	,	,	PUNCT
ftr-410	32	16	mooting	moot	VERB
ftr-410	32	17	the	the	DET
ftr-410	32	18	need	need	NOUN
ftr-410	32	19	to	to	PART
ftr-410	32	20	determine	determine	VERB
ftr-410	32	21	basis	basis	NOUN
ftr-410	32	22	.	.	PUNCT
ftr-410	33	1	as	as	ADP
ftr-410	33	2	a	a	DET
ftr-410	33	3	result	result	NOUN
ftr-410	33	4	,	,	PUNCT
ftr-410	33	5	the	the	DET
ftr-410	33	6	internal	internal	ADJ
ftr-410	33	7	revenue	revenue	NOUN
ftr-410	33	8	service	service	NOUN
ftr-410	33	9	(	(	PUNCT
ftr-410	33	10	irs	irs	PROPN
ftr-410	33	11	)	)	PUNCT
ftr-410	33	12	and	and	CCONJ
ftr-410	33	13	the	the	DET
ftr-410	33	14	courts	court	NOUN
ftr-410	33	15	had	have	VERB
ftr-410	33	16	few	few	ADJ
ftr-410	33	17	occasions	occasion	NOUN
ftr-410	33	18	to	to	PART
ftr-410	33	19	consider	consider	VERB
ftr-410	33	20	the	the	DET
ftr-410	33	21	issue	issue	NOUN
ftr-410	33	22	.	.	PUNCT
ftr-410	34	1	in	in	ADP
ftr-410	34	2	recent	recent	ADJ
ftr-410	34	3	years	year	NOUN
ftr-410	34	4	,	,	PUNCT
ftr-410	34	5	the	the	DET
ftr-410	34	6	function	function	NOUN
ftr-410	34	7	of	of	ADP
ftr-410	34	8	life	life	NOUN
ftr-410	34	9	insurance	insurance	NOUN
ftr-410	34	10	has	have	AUX
ftr-410	34	11	changed	change	VERB
ftr-410	34	12	,	,	PUNCT
ftr-410	34	13	however	however	ADV
ftr-410	34	14	.	.	PUNCT
ftr-410	35	1	whereas	whereas	SCONJ
ftr-410	35	2	it	it	PRON
ftr-410	35	3	once	once	ADV
ftr-410	35	4	provided	provide	VERB
ftr-410	35	5	economic	economic	ADJ
ftr-410	35	6	protection	protection	NOUN
ftr-410	35	7	for	for	ADP
ftr-410	35	8	surviving	survive	VERB
ftr-410	35	9	family	family	NOUN
ftr-410	35	10	members	member	NOUN
ftr-410	35	11	in	in	ADP
ftr-410	35	12	the	the	DET
ftr-410	35	13	event	event	NOUN
ftr-410	35	14	of	of	ADP
ftr-410	35	15	a	a	DET
ftr-410	35	16	premature	premature	ADJ
ftr-410	35	17	death,2	death,2	NOUN
ftr-410	35	18	it	it	PRON
ftr-410	35	19	now	now	ADV
ftr-410	35	20	also	also	ADV
ftr-410	35	21	frequently	frequently	ADV
ftr-410	35	22	serves	serve	VERB
ftr-410	35	23	an	an	DET
ftr-410	35	24	important	important	ADJ
ftr-410	35	25	investment	investment	NOUN
ftr-410	35	26	function	function	NOUN
ftr-410	35	27	.	.	PUNCT
ftr-410	35	28	'	'	PUNCT
ftr-410	36	1	it	it	PRON
ftr-410	36	2	is	be	AUX
ftr-410	36	3	thus	thus	ADV
ftr-410	36	4	not	not	PART
ftr-410	36	5	surprising	surprising	ADJ
ftr-410	36	6	that	that	SCONJ
ftr-410	36	7	life	life	NOUN
ftr-410	36	8	insurance	insurance	NOUN
ftr-410	36	9	policies	policy	NOUN
ftr-410	36	10	are	be	AUX
ftr-410	36	11	now	now	ADV
ftr-410	36	12	,	,	PUNCT
ftr-410	36	13	like	like	ADP
ftr-410	36	14	other	other	ADJ
ftr-410	36	15	investments	investment	NOUN
ftr-410	36	16	,	,	PUNCT
ftr-410	36	17	often	often	ADV
ftr-410	36	18	sold	sell	VERB
ftr-410	36	19	in	in	ADP
ftr-410	36	20	the	the	DET
ftr-410	36	21	marketplace.4	marketplace.4	PROPN
ftr-410	36	22	as	as	ADP
ftr-410	36	23	a	a	DET
ftr-410	36	24	result	result	NOUN
ftr-410	36	25	of	of	ADP
ftr-410	36	26	these	these	DET
ftr-410	36	27	changes	change	NOUN
ftr-410	36	28	,	,	PUNCT
ftr-410	36	29	it	it	PRON
ftr-410	36	30	is	be	AUX
ftr-410	36	31	important	important	ADJ
ftr-410	36	32	to	to	PART
ftr-410	36	33	reexamine	reexamine	VERB
ftr-410	36	34	and	and	CCONJ
ftr-410	36	35	clarify	clarify	VERB
ftr-410	36	36	the	the	DET
ftr-410	36	37	application	application	NOUN
ftr-410	36	38	of	of	ADP
ftr-410	36	39	tax	tax	NOUN
ftr-410	36	40	basis	basis	NOUN
ftr-410	36	41	principles	principle	NOUN
ftr-410	36	42	in	in	ADP
ftr-410	36	43	the	the	DET
ftr-410	36	44	life	life	NOUN
ftr-410	36	45	insurance	insurance	NOUN
ftr-410	36	46	context	context	NOUN
ftr-410	36	47	.	.	PUNCT
ftr-410	37	1	the	the	DET
ftr-410	37	2	aim	aim	NOUN
ftr-410	37	3	of	of	ADP
ftr-410	37	4	this	this	DET
ftr-410	37	5	paper	paper	NOUN
ftr-410	37	6	is	be	AUX
ftr-410	37	7	to	to	PART
ftr-410	37	8	consider	consider	VERB
ftr-410	37	9	these	these	DET
ftr-410	37	10	tax	tax	NOUN
ftr-410	37	11	basis	basis	NOUN
ftr-410	37	12	principles	principle	NOUN
ftr-410	37	13	in	in	ADP
ftr-410	37	14	both	both	CCONJ
ftr-410	37	15	descriptive	descriptive	ADJ
ftr-410	37	16	and	and	CCONJ
ftr-410	37	17	normative	normative	ADJ
ftr-410	37	18	terms	term	NOUN
ftr-410	37	19	.	.	PUNCT
ftr-410	38	1	to	to	ADP
ftr-410	38	2	this	this	DET
ftr-410	38	3	end	end	NOUN
ftr-410	38	4	,	,	PUNCT
ftr-410	38	5	we	we	PRON
ftr-410	38	6	have	have	AUX
ftr-410	38	7	organized	organize	VERB
ftr-410	38	8	the	the	DET
ftr-410	38	9	paper	paper	NOUN
ftr-410	38	10	into	into	ADP
ftr-410	38	11	sections	section	NOUN
ftr-410	38	12	.	.	PUNCT
ftr-410	39	1	in	in	ADP
ftr-410	39	2	section	section	NOUN
ftr-410	39	3	ii	ii	NOUN
ftr-410	39	4	we	we	PRON
ftr-410	39	5	explore	explore	VERB
ftr-410	39	6	general	general	ADJ
ftr-410	39	7	tax	tax	NOUN
ftr-410	39	8	basis	basis	NOUN
ftr-410	39	9	rules	rule	NOUN
ftr-410	39	10	and	and	CCONJ
ftr-410	39	11	,	,	PUNCT
ftr-410	39	12	in	in	ADP
ftr-410	39	13	particular	particular	ADJ
ftr-410	39	14	,	,	PUNCT
ftr-410	39	15	the	the	DET
ftr-410	39	16	tax	tax	NOUN
ftr-410	39	17	basis	basis	NOUN
ftr-410	39	18	principles	principle	NOUN
ftr-410	39	19	applicable	applicable	ADJ
ftr-410	39	20	to	to	ADP
ftr-410	39	21	life	life	NOUN
ftr-410	39	22	insurance	insurance	NOUN
ftr-410	39	23	.	.	PUNCT
ftr-410	40	1	in	in	ADP
ftr-410	40	2	section	section	NOUN
ftr-410	40	3	iii	iii	X
ftr-410	40	4	we	we	PRON
ftr-410	40	5	argue	argue	VERB
ftr-410	40	6	in	in	ADP
ftr-410	40	7	favor	favor	NOUN
ftr-410	40	8	of	of	ADP
ftr-410	40	9	1	1	NUM
ftr-410	40	10	.	.	PUNCT
ftr-410	41	1	irc	irc	PROPN
ftr-410	41	2	§	§	PROPN
ftr-410	41	3	1001(a	1001(a	NOUN
ftr-410	41	4	)	)	PUNCT
ftr-410	41	5	.	.	PUNCT
ftr-410	42	1	for	for	ADP
ftr-410	42	2	a	a	DET
ftr-410	42	3	detailed	detailed	ADJ
ftr-410	42	4	discussion	discussion	NOUN
ftr-410	42	5	of	of	ADP
ftr-410	42	6	irc	irc	PROPN
ftr-410	42	7	§	§	PROPN
ftr-410	42	8	1001	1001	NUM
ftr-410	42	9	,	,	PUNCT
ftr-410	42	10	see	see	VERB
ftr-410	42	11	louis	louis	PROPN
ftr-410	42	12	a.	a.	PROPN
ftr-410	42	13	del	del	PROPN
ftr-410	42	14	cotto	cotto	PROPN
ftr-410	42	15	,	,	PUNCT
ftr-410	42	16	sales	sale	NOUN
ftr-410	42	17	and	and	CCONJ
ftr-410	42	18	other	other	ADJ
ftr-410	42	19	dispositions	disposition	NOUN
ftr-410	42	20	of	of	ADP
ftr-410	42	21	property	property	NOUN
ftr-410	42	22	under	under	ADP
ftr-410	42	23	§	§	PROPN
ftr-410	42	24	1001	1001	NUM
ftr-410	42	25	:	:	PUNCT
ftr-410	42	26	the	the	DET
ftr-410	42	27	taxable	taxable	ADJ
ftr-410	42	28	event	event	NOUN
ftr-410	42	29	,	,	PUNCT
ftr-410	42	30	amount	amount	NOUN
ftr-410	42	31	realized	realize	VERB
ftr-410	42	32	and	and	CCONJ
ftr-410	42	33	related	relate	VERB
ftr-410	42	34	problems	problem	NOUN
ftr-410	42	35	of	of	ADP
ftr-410	42	36	basis	basis	NOUN
ftr-410	42	37	,	,	PUNCT
ftr-410	42	38	26	26	NUM
ftr-410	42	39	buff	buff	PROPN
ftr-410	42	40	.	.	PUNCT
ftr-410	43	1	l.	l.	PROPN
ftr-410	43	2	rev	rev	PROPN
ftr-410	43	3	.	.	PROPN
ftr-410	43	4	219	219	NUM
ftr-410	43	5	(	(	PUNCT
ftr-410	43	6	1977	1977	NUM
ftr-410	43	7	)	)	PUNCT
ftr-410	43	8	.	.	PUNCT
ftr-410	44	1	for	for	ADP
ftr-410	44	2	an	an	DET
ftr-410	44	3	exhaustive	exhaustive	ADJ
ftr-410	44	4	discussion	discussion	NOUN
ftr-410	44	5	of	of	ADP
ftr-410	44	6	tax	tax	NOUN
ftr-410	44	7	basis	basis	NOUN
ftr-410	44	8	rules	rule	NOUN
ftr-410	44	9	,	,	PUNCT
ftr-410	44	10	see	see	VERB
ftr-410	44	11	james	james	PROPN
ftr-410	44	12	edward	edward	PROPN
ftr-410	44	13	maule	maule	PROPN
ftr-410	44	14	,	,	PUNCT
ftr-410	44	15	income	income	NOUN
ftr-410	44	16	tax	tax	NOUN
ftr-410	44	17	basis	basis	NOUN
ftr-410	44	18	:	:	PUNCT
ftr-410	44	19	overview	overview	NOUN
ftr-410	44	20	and	and	CCONJ
ftr-410	44	21	conceptual	conceptual	ADJ
ftr-410	44	22	aspects	aspect	NOUN
ftr-410	44	23	,	,	PUNCT
ftr-410	44	24	560	560	NUM
ftr-410	44	25	-	-	PUNCT
ftr-410	44	26	2d	2d	NUM
ftr-410	44	27	tax	tax	NOUN
ftr-410	44	28	management	management	NOUN
ftr-410	44	29	portfolios	portfolio	NOUN
ftr-410	44	30	.	.	PUNCT
ftr-410	45	1	2	2	X
ftr-410	45	2	.	.	X
ftr-410	45	3	when	when	SCONJ
ftr-410	45	4	life	life	NOUN
ftr-410	45	5	insurance	insurance	NOUN
ftr-410	45	6	policies	policy	NOUN
ftr-410	45	7	were	be	AUX
ftr-410	45	8	first	first	ADV
ftr-410	45	9	introduced	introduce	VERB
ftr-410	45	10	to	to	ADP
ftr-410	45	11	the	the	DET
ftr-410	45	12	marketplace	marketplace	NOUN
ftr-410	45	13	,	,	PUNCT
ftr-410	45	14	they	they	PRON
ftr-410	45	15	had	have	VERB
ftr-410	45	16	a	a	DET
ftr-410	45	17	singular	singular	ADJ
ftr-410	45	18	purpose	purpose	NOUN
ftr-410	45	19	:	:	PUNCT
ftr-410	45	20	to	to	PART
ftr-410	45	21	protect	protect	VERB
ftr-410	45	22	against	against	ADP
ftr-410	45	23	the	the	DET
ftr-410	45	24	risk	risk	NOUN
ftr-410	45	25	of	of	ADP
ftr-410	45	26	premature	premature	ADJ
ftr-410	45	27	death	death	NOUN
ftr-410	45	28	.	.	PUNCT
ftr-410	46	1	adam	adam	PROPN
ftr-410	46	2	f.	f.	PROPN
ftr-410	46	3	scales	scales	PROPN
ftr-410	46	4	,	,	PUNCT
ftr-410	46	5	man	man	NOUN
ftr-410	46	6	,	,	PUNCT
ftr-410	46	7	god	god	PROPN
ftr-410	46	8	and	and	CCONJ
ftr-410	46	9	the	the	DET
ftr-410	46	10	serbonian	serbonian	ADJ
ftr-410	46	11	bog	bog	NOUN
ftr-410	46	12	:	:	PUNCT
ftr-410	46	13	the	the	DET
ftr-410	46	14	evolution	evolution	NOUN
ftr-410	46	15	of	of	ADP
ftr-410	46	16	accidental	accidental	ADJ
ftr-410	46	17	death	death	NOUN
ftr-410	46	18	insurance	insurance	NOUN
ftr-410	46	19	,	,	PUNCT
ftr-410	46	20	86	86	NUM
ftr-410	46	21	iowa	iowa	PROPN
ftr-410	46	22	l.	l.	PROPN
ftr-410	46	23	rev	rev	PROPN
ftr-410	46	24	.	.	PROPN
ftr-410	46	25	173	173	NUM
ftr-410	46	26	,	,	PUNCT
ftr-410	46	27	185	185	NUM
ftr-410	46	28	-	-	SYM
ftr-410	46	29	90	90	NUM
ftr-410	46	30	(	(	PUNCT
ftr-410	46	31	2000	2000	NUM
ftr-410	46	32	)	)	PUNCT
ftr-410	46	33	.	.	PUNCT
ftr-410	47	1	see	see	VERB
ftr-410	47	2	generally	generally	ADV
ftr-410	47	3	j.	j.	PROPN
ftr-410	47	4	owen	owen	PROPN
ftr-410	47	5	stalson	stalson	PROPN
ftr-410	47	6	,	,	PUNCT
ftr-410	47	7	marketing	marketing	NOUN
ftr-410	47	8	life	life	NOUN
ftr-410	47	9	insurance	insurance	NOUN
ftr-410	47	10	:	:	PUNCT
ftr-410	47	11	its	its	PRON
ftr-410	47	12	history	history	NOUN
ftr-410	47	13	in	in	ADP
ftr-410	47	14	america	america	PROPN
ftr-410	47	15	(	(	PUNCT
ftr-410	47	16	harvard	harvard	PROPN
ftr-410	47	17	univ	univ	PROPN
ftr-410	47	18	.	.	PUNCT
ftr-410	48	1	press	press	PROPN
ftr-410	48	2	1942	1942	NUM
ftr-410	48	3	)	)	PUNCT
ftr-410	48	4	;	;	PUNCT
ftr-410	48	5	s.s	s.s	PROPN
ftr-410	48	6	.	.	PROPN
ftr-410	48	7	huebner	huebner	PROPN
ftr-410	48	8	&	&	CCONJ
ftr-410	48	9	kenneth	kenneth	PROPN
ftr-410	48	10	black	black	PROPN
ftr-410	48	11	jr	jr	PROPN
ftr-410	48	12	.	.	PROPN
ftr-410	48	13	,	,	PUNCT
ftr-410	48	14	life	life	NOUN
ftr-410	48	15	insurance	insurance	NOUN
ftr-410	48	16	(	(	PUNCT
ftr-410	48	17	7th	7th	ADJ
ftr-410	48	18	ed	ed	NOUN
ftr-410	48	19	.	.	PROPN
ftr-410	48	20	1969	1969	NUM
ftr-410	48	21	)	)	PUNCT
ftr-410	48	22	.	.	PUNCT
ftr-410	49	1	3	3	X
ftr-410	49	2	.	.	X
ftr-410	49	3	see	see	VERB
ftr-410	49	4	the	the	DET
ftr-410	49	5	life	life	NOUN
ftr-410	49	6	insurance	insurance	NOUN
ftr-410	49	7	fact	fact	NOUN
ftr-410	49	8	book	book	NOUN
ftr-410	49	9	85	85	NUM
ftr-410	49	10	(	(	PUNCT
ftr-410	49	11	2004	2004	NUM
ftr-410	49	12	)	)	PUNCT
ftr-410	49	13	(	(	PUNCT
ftr-410	49	14	"	"	PUNCT
ftr-410	49	15	in	in	ADP
ftr-410	49	16	2003	2003	NUM
ftr-410	49	17	,	,	PUNCT
ftr-410	49	18	direct	direct	ADJ
ftr-410	49	19	purchases	purchase	NOUN
ftr-410	49	20	of	of	ADP
ftr-410	49	21	permanent	permanent	ADJ
ftr-410	49	22	life	life	NOUN
ftr-410	49	23	constituted	constitute	VERB
ftr-410	49	24	53	53	NUM
ftr-410	49	25	%	%	NOUN
ftr-410	49	26	of	of	ADP
ftr-410	49	27	u.s	u.s	PROPN
ftr-410	49	28	.	.	PROPN
ftr-410	49	29	individual	individual	ADJ
ftr-410	49	30	policies	policy	NOUN
ftr-410	49	31	issued	issue	VERB
ftr-410	49	32	and	and	CCONJ
ftr-410	49	33	30	30	NUM
ftr-410	49	34	%	%	NOUN
ftr-410	49	35	of	of	ADP
ftr-410	49	36	the	the	DET
ftr-410	49	37	total	total	ADJ
ftr-410	49	38	face	face	NOUN
ftr-410	49	39	amount	amount	NOUN
ftr-410	49	40	issued	issue	VERB
ftr-410	49	41	.	.	PUNCT
ftr-410	49	42	"	"	PUNCT
ftr-410	49	43	)	)	PUNCT
ftr-410	49	44	.	.	PUNCT
ftr-410	50	1	see	see	VERB
ftr-410	50	2	generally	generally	ADV
ftr-410	50	3	,	,	PUNCT
ftr-410	50	4	viviana	viviana	PROPN
ftr-410	50	5	a.	a.	PROPN
ftr-410	50	6	rotman	rotman	PROPN
ftr-410	50	7	zelizer	zelizer	PROPN
ftr-410	50	8	,	,	PUNCT
ftr-410	50	9	morals	moral	NOUN
ftr-410	50	10	and	and	CCONJ
ftr-410	50	11	markets	market	NOUN
ftr-410	50	12	:	:	PUNCT
ftr-410	50	13	the	the	DET
ftr-410	50	14	development	development	NOUN
ftr-410	50	15	of	of	ADP
ftr-410	50	16	life	life	NOUN
ftr-410	50	17	insurance	insurance	NOUN
ftr-410	50	18	in	in	ADP
ftr-410	50	19	the	the	DET
ftr-410	50	20	united	united	PROPN
ftr-410	50	21	states	states	PROPN
ftr-410	50	22	(	(	PUNCT
ftr-410	50	23	1979	1979	NUM
ftr-410	50	24	)	)	PUNCT
ftr-410	50	25	;	;	PUNCT
ftr-410	50	26	ben	ben	PROPN
ftr-410	50	27	g.	g.	PROPN
ftr-410	50	28	baldwin	baldwin	PROPN
ftr-410	50	29	&	&	CCONJ
ftr-410	50	30	william	william	PROPN
ftr-410	50	31	g.	g.	PROPN
ftr-410	50	32	droms	droms	PROPN
ftr-410	50	33	,	,	PUNCT
ftr-410	50	34	the	the	DET
ftr-410	50	35	life	life	NOUN
ftr-410	50	36	insurance	insurance	NOUN
ftr-410	50	37	investment	investment	NOUN
ftr-410	50	38	advisor	advisor	NOUN
ftr-410	50	39	:	:	PUNCT
ftr-410	50	40	a	a	DET
ftr-410	50	41	guide	guide	NOUN
ftr-410	50	42	to	to	ADP
ftr-410	50	43	understanding	understanding	NOUN
ftr-410	50	44	and	and	CCONJ
ftr-410	50	45	selecting	select	VERB
ftr-410	50	46	today	today	NOUN
ftr-410	50	47	's	's	PART
ftr-410	50	48	insurance	insurance	NOUN
ftr-410	50	49	products	product	NOUN
ftr-410	50	50	(	(	PUNCT
ftr-410	50	51	1988	1988	NUM
ftr-410	50	52	)	)	PUNCT
ftr-410	50	53	.	.	PUNCT
ftr-410	51	1	4	4	X
ftr-410	51	2	.	.	X
ftr-410	51	3	see	see	VERB
ftr-410	51	4	infra	infra	NOUN
ftr-410	51	5	part	part	NOUN
ftr-410	51	6	vi	vi	NOUN
ftr-410	51	7	.	.	PUNCT
ftr-410	52	1	in	in	ADP
ftr-410	52	2	addition	addition	NOUN
ftr-410	52	3	,	,	PUNCT
ftr-410	52	4	because	because	SCONJ
ftr-410	52	5	of	of	ADP
ftr-410	52	6	a	a	DET
ftr-410	52	7	confluence	confluence	NOUN
ftr-410	52	8	of	of	ADP
ftr-410	52	9	factors	factor	NOUN
ftr-410	52	10	,	,	PUNCT
ftr-410	52	11	a	a	DET
ftr-410	52	12	novel	novel	ADJ
ftr-410	52	13	premium	premium	NOUN
ftr-410	52	14	-	-	PUNCT
ftr-410	52	15	financing	financing	NOUN
ftr-410	52	16	technique	technique	NOUN
ftr-410	52	17	has	have	AUX
ftr-410	52	18	developed	develop	VERB
ftr-410	52	19	.	.	PUNCT
ftr-410	53	1	the	the	DET
ftr-410	53	2	economic	economic	ADJ
ftr-410	53	3	viability	viability	NOUN
ftr-410	53	4	of	of	ADP
ftr-410	53	5	this	this	DET
ftr-410	53	6	technique	technique	NOUN
ftr-410	53	7	may	may	AUX
ftr-410	53	8	well	well	ADV
ftr-410	53	9	depend	depend	VERB
ftr-410	53	10	upon	upon	SCONJ
ftr-410	53	11	how	how	SCONJ
ftr-410	53	12	the	the	DET
ftr-410	53	13	insured	insure	VERB
ftr-410	53	14	computes	compute	VERB
ftr-410	53	15	the	the	DET
ftr-410	53	16	basis	basis	NOUN
ftr-410	53	17	in	in	ADP
ftr-410	53	18	the	the	DET
ftr-410	53	19	policy	policy	NOUN
ftr-410	53	20	.	.	PUNCT
ftr-410	54	1	see	see	VERB
ftr-410	54	2	infra	infra	NOUN
ftr-410	54	3	notes	note	VERB
ftr-410	54	4	168	168	NUM
ftr-410	54	5	-	-	SYM
ftr-410	54	6	70	70	NUM
ftr-410	54	7	and	and	CCONJ
ftr-410	54	8	accompanying	accompany	VERB
ftr-410	54	9	text	text	NOUN
ftr-410	54	10	.	.	PUNCT
ftr-410	55	1	2006	2006	NUM
ftr-410	55	2	]	]	PUNCT
ftr-410	55	3	florida	florida	PROPN
ftr-410	55	4	tax	tax	NOUN
ftr-410	55	5	review	review	NOUN
ftr-410	55	6	what	what	PRON
ftr-410	55	7	we	we	PRON
ftr-410	55	8	call	call	VERB
ftr-410	55	9	the	the	DET
ftr-410	55	10	policy	policy	NOUN
ftr-410	55	11	-	-	PUNCT
ftr-410	55	12	investment	investment	NOUN
ftr-410	55	13	theory	theory	NOUN
ftr-410	55	14	.	.	PUNCT
ftr-410	56	1	in	in	ADP
ftr-410	56	2	section	section	NOUN
ftr-410	56	3	iv	iv	NUM
ftr-410	56	4	,	,	PUNCT
ftr-410	56	5	we	we	PRON
ftr-410	56	6	illustrate	illustrate	VERB
ftr-410	56	7	the	the	DET
ftr-410	56	8	application	application	NOUN
ftr-410	56	9	of	of	ADP
ftr-410	56	10	this	this	DET
ftr-410	56	11	theory	theory	NOUN
ftr-410	56	12	and	and	CCONJ
ftr-410	56	13	call	call	VERB
ftr-410	56	14	for	for	ADP
ftr-410	56	15	a	a	DET
ftr-410	56	16	code	code	NOUN
ftr-410	56	17	amendment	amendment	NOUN
ftr-410	56	18	that	that	PRON
ftr-410	56	19	would	would	AUX
ftr-410	56	20	eliminate	eliminate	VERB
ftr-410	56	21	the	the	DET
ftr-410	56	22	inequity	inequity	NOUN
ftr-410	56	23	under	under	ADP
ftr-410	56	24	current	current	ADJ
ftr-410	56	25	law	law	NOUN
ftr-410	56	26	that	that	PRON
ftr-410	56	27	treats	treat	VERB
ftr-410	56	28	policy	policy	NOUN
ftr-410	56	29	surrenders	surrender	VERB
ftr-410	56	30	more	more	ADJ
ftr-410	56	31	tax	tax	NOUN
ftr-410	56	32	favorably	favorably	ADV
ftr-410	56	33	than	than	ADP
ftr-410	56	34	policy	policy	NOUN
ftr-410	56	35	sales	sale	NOUN
ftr-410	56	36	.	.	PUNCT
ftr-410	57	1	in	in	ADP
ftr-410	57	2	the	the	DET
ftr-410	57	3	absence	absence	NOUN
ftr-410	57	4	of	of	ADP
ftr-410	57	5	such	such	DET
ftr-410	57	6	an	an	DET
ftr-410	57	7	amendment	amendment	NOUN
ftr-410	57	8	,	,	PUNCT
ftr-410	57	9	in	in	ADP
ftr-410	57	10	section	section	NOUN
ftr-410	57	11	v	v	NOUN
ftr-410	57	12	we	we	PRON
ftr-410	57	13	focus	focus	VERB
ftr-410	57	14	on	on	ADP
ftr-410	57	15	implementation	implementation	NOUN
ftr-410	57	16	through	through	ADP
ftr-410	57	17	a	a	DET
ftr-410	57	18	different	different	ADJ
ftr-410	57	19	route	route	NOUN
ftr-410	57	20	,	,	PUNCT
ftr-410	57	21	suggesting	suggest	VERB
ftr-410	57	22	that	that	SCONJ
ftr-410	57	23	the	the	DET
ftr-410	57	24	irs	irs	PROPN
ftr-410	57	25	withdraw	withdraw	VERB
ftr-410	57	26	a	a	DET
ftr-410	57	27	taxpayer	taxpayer	NOUN
ftr-410	57	28	-	-	PUNCT
ftr-410	57	29	friendly	friendly	ADJ
ftr-410	57	30	revenue	revenue	NOUN
ftr-410	57	31	ruling	ruling	NOUN
ftr-410	57	32	and	and	CCONJ
ftr-410	57	33	that	that	SCONJ
ftr-410	57	34	it	it	PRON
ftr-410	57	35	promulgate	promulgate	VERB
ftr-410	57	36	a	a	DET
ftr-410	57	37	new	new	ADJ
ftr-410	57	38	regulation	regulation	NOUN
ftr-410	57	39	;	;	PUNCT
ftr-410	57	40	we	we	PRON
ftr-410	57	41	also	also	ADV
ftr-410	57	42	examine	examine	VERB
ftr-410	57	43	recent	recent	ADJ
ftr-410	57	44	developments	development	NOUN
ftr-410	57	45	in	in	ADP
ftr-410	57	46	deference	deference	NOUN
ftr-410	57	47	jurisprudence	jurisprudence	NOUN
ftr-410	57	48	and	and	CCONJ
ftr-410	57	49	the	the	DET
ftr-410	57	50	tax	tax	NOUN
ftr-410	57	51	court	court	NOUN
ftr-410	57	52	's	's	PART
ftr-410	57	53	resistance	resistance	NOUN
ftr-410	57	54	to	to	ADP
ftr-410	57	55	the	the	DET
ftr-410	57	56	supreme	supreme	PROPN
ftr-410	57	57	court	court	PROPN
ftr-410	57	58	's	's	PART
ftr-410	57	59	administrative	administrative	ADJ
ftr-410	57	60	law	law	NOUN
ftr-410	57	61	precedents	precedent	NOUN
ftr-410	57	62	.	.	PUNCT
ftr-410	58	1	in	in	ADP
ftr-410	58	2	section	section	NOUN
ftr-410	58	3	vi	vi	PROPN
ftr-410	58	4	,	,	PUNCT
ftr-410	58	5	we	we	PRON
ftr-410	58	6	discuss	discuss	VERB
ftr-410	58	7	the	the	DET
ftr-410	58	8	changing	change	VERB
ftr-410	58	9	nature	nature	NOUN
ftr-410	58	10	of	of	ADP
ftr-410	58	11	life	life	NOUN
ftr-410	58	12	insurance	insurance	NOUN
ftr-410	58	13	and	and	CCONJ
ftr-410	58	14	emergence	emergence	NOUN
ftr-410	58	15	of	of	ADP
ftr-410	58	16	a	a	DET
ftr-410	58	17	new	new	ADJ
ftr-410	58	18	premiumfinancing	premiumfinancing	NOUN
ftr-410	58	19	technique	technique	NOUN
ftr-410	58	20	.	.	PUNCT
ftr-410	59	1	in	in	ADP
ftr-410	59	2	section	section	PROPN
ftr-410	59	3	vii	vii	PROPN
ftr-410	59	4	,	,	PUNCT
ftr-410	59	5	we	we	PRON
ftr-410	59	6	offer	offer	VERB
ftr-410	59	7	our	our	PRON
ftr-410	59	8	conclusions	conclusion	NOUN
ftr-410	59	9	.	.	PUNCT
ftr-410	60	1	h.	h.	PROPN
ftr-410	60	2	computing	computing	PROPN
ftr-410	60	3	tax	tax	NOUN
ftr-410	60	4	basis	basis	NOUN
ftr-410	60	5	accurate	accurate	ADJ
ftr-410	60	6	tax	tax	NOUN
ftr-410	60	7	basis	basis	NOUN
ftr-410	60	8	identification	identification	NOUN
ftr-410	60	9	is	be	AUX
ftr-410	60	10	important	important	ADJ
ftr-410	60	11	because	because	SCONJ
ftr-410	60	12	gains	gain	NOUN
ftr-410	60	13	and	and	CCONJ
ftr-410	60	14	losses	loss	NOUN
ftr-410	60	15	are	be	AUX
ftr-410	60	16	measured	measure	VERB
ftr-410	60	17	by	by	ADP
ftr-410	60	18	the	the	DET
ftr-410	60	19	difference	difference	NOUN
ftr-410	60	20	between	between	ADP
ftr-410	60	21	the	the	DET
ftr-410	60	22	amount	amount	NOUN
ftr-410	60	23	realized	realize	VERB
ftr-410	60	24	and	and	CCONJ
ftr-410	60	25	an	an	DET
ftr-410	60	26	asset	asset	NOUN
ftr-410	60	27	's	's	PART
ftr-410	60	28	tax	tax	NOUN
ftr-410	60	29	basis	basis	NOUN
ftr-410	60	30	.	.	PUNCT
ftr-410	60	31	'	'	PUNCT
ftr-410	61	1	a	a	DET
ftr-410	61	2	higher	high	ADJ
ftr-410	61	3	tax	tax	NOUN
ftr-410	61	4	basis	basis	NOUN
ftr-410	61	5	is	be	AUX
ftr-410	61	6	desirable	desirable	ADJ
ftr-410	61	7	because	because	SCONJ
ftr-410	61	8	it	it	PRON
ftr-410	61	9	translates	translate	VERB
ftr-410	61	10	into	into	ADP
ftr-410	61	11	smaller	small	ADJ
ftr-410	61	12	taxable	taxable	ADJ
ftr-410	61	13	gains	gain	NOUN
ftr-410	61	14	and	and	CCONJ
ftr-410	61	15	larger	large	ADJ
ftr-410	61	16	tax	tax	NOUN
ftr-410	61	17	-	-	PUNCT
ftr-410	61	18	deductible	deductible	ADJ
ftr-410	61	19	losses	loss	NOUN
ftr-410	61	20	.	.	PUNCT
ftr-410	62	1	thus	thus	ADV
ftr-410	62	2	,	,	PUNCT
ftr-410	62	3	tax	tax	NOUN
ftr-410	62	4	basis	basis	NOUN
ftr-410	62	5	determinations	determination	NOUN
ftr-410	62	6	directly	directly	ADV
ftr-410	62	7	impact	impact	VERB
ftr-410	62	8	a	a	DET
ftr-410	62	9	taxpayer	taxpayer	NOUN
ftr-410	62	10	's	's	PART
ftr-410	62	11	tax	tax	NOUN
ftr-410	62	12	burden	burden	NOUN
ftr-410	62	13	.	.	PUNCT
ftr-410	63	1	in	in	ADP
ftr-410	63	2	theory	theory	NOUN
ftr-410	63	3	,	,	PUNCT
ftr-410	63	4	identifying	identify	VERB
ftr-410	63	5	an	an	DET
ftr-410	63	6	asset	asset	NOUN
ftr-410	63	7	's	's	PART
ftr-410	63	8	tax	tax	NOUN
ftr-410	63	9	basis	basis	NOUN
ftr-410	63	10	should	should	AUX
ftr-410	63	11	be	be	AUX
ftr-410	63	12	relatively	relatively	ADV
ftr-410	63	13	easy	easy	ADJ
ftr-410	63	14	;	;	PUNCT
ftr-410	63	15	after	after	ADV
ftr-410	63	16	all	all	ADV
ftr-410	63	17	,	,	PUNCT
ftr-410	63	18	tax	tax	NOUN
ftr-410	63	19	basis	basis	NOUN
ftr-410	63	20	represents	represent	VERB
ftr-410	63	21	the	the	DET
ftr-410	63	22	investment	investment	NOUN
ftr-410	63	23	a	a	DET
ftr-410	63	24	taxpayer	taxpayer	NOUN
ftr-410	63	25	has	have	VERB
ftr-410	63	26	in	in	ADP
ftr-410	63	27	an	an	DET
ftr-410	63	28	asset	asset	NOUN
ftr-410	63	29	.	.	PUNCT
ftr-410	64	1	for	for	ADP
ftr-410	64	2	example	example	NOUN
ftr-410	64	3	,	,	PUNCT
ftr-410	64	4	if	if	SCONJ
ftr-410	64	5	a	a	DET
ftr-410	64	6	taxpayer	taxpayer	NOUN
ftr-410	64	7	purchases	purchase	VERB
ftr-410	64	8	a	a	DET
ftr-410	64	9	tractor	tractor	NOUN
ftr-410	64	10	for	for	ADP
ftr-410	64	11	$	$	SYM
ftr-410	64	12	10,000	10,000	NUM
ftr-410	64	13	,	,	PUNCT
ftr-410	64	14	$	$	SYM
ftr-410	64	15	10,000	10,000	NUM
ftr-410	64	16	represents	represent	VERB
ftr-410	64	17	the	the	DET
ftr-410	64	18	taxpayer	taxpayer	NOUN
ftr-410	64	19	's	's	PART
ftr-410	64	20	investment	investment	NOUN
ftr-410	64	21	in	in	ADP
ftr-410	64	22	the	the	DET
ftr-410	64	23	tractor	tractor	NOUN
ftr-410	64	24	and	and	CCONJ
ftr-410	64	25	is	be	AUX
ftr-410	64	26	thus	thus	ADV
ftr-410	64	27	the	the	DET
ftr-410	64	28	tractor	tractor	NOUN
ftr-410	64	29	's	's	PART
ftr-410	64	30	initial	initial	ADJ
ftr-410	64	31	cost	cost	NOUN
ftr-410	64	32	basis	basis	NOUN
ftr-410	64	33	.	.	PUNCT
ftr-410	65	1	in	in	ADP
ftr-410	65	2	practice	practice	NOUN
ftr-410	65	3	,	,	PUNCT
ftr-410	65	4	however	however	ADV
ftr-410	65	5	,	,	PUNCT
ftr-410	65	6	determining	determine	VERB
ftr-410	65	7	an	an	DET
ftr-410	65	8	asset	asset	NOUN
ftr-410	65	9	's	's	PART
ftr-410	65	10	tax	tax	NOUN
ftr-410	65	11	basis	basis	NOUN
ftr-410	65	12	is	be	AUX
ftr-410	65	13	often	often	ADV
ftr-410	65	14	quite	quite	ADJ
ftr-410	65	15	nettlesome:7	nettlesome:7	NOUN
ftr-410	65	16	application	application	NOUN
ftr-410	65	17	of	of	ADP
ftr-410	65	18	the	the	DET
ftr-410	65	19	tax	tax	NOUN
ftr-410	65	20	basis	basis	NOUN
ftr-410	65	21	rules	rule	NOUN
ftr-410	65	22	can	can	AUX
ftr-410	65	23	be	be	AUX
ftr-410	65	24	extraordinarily	extraordinarily	ADV
ftr-410	65	25	complex	complex	ADJ
ftr-410	65	26	and	and	CCONJ
ftr-410	65	27	time	time	NOUN
ftr-410	65	28	-	-	PUNCT
ftr-410	65	29	consuming	consume	VERB
ftr-410	65	30	in	in	ADP
ftr-410	65	31	the	the	DET
ftr-410	65	32	case	case	NOUN
ftr-410	65	33	of	of	ADP
ftr-410	65	34	life	life	NOUN
ftr-410	65	35	insurance	insurance	NOUN
ftr-410	65	36	,	,	PUNCT
ftr-410	65	37	practical	practical	ADJ
ftr-410	65	38	application	application	NOUN
ftr-410	65	39	is	be	AUX
ftr-410	65	40	not	not	PART
ftr-410	65	41	the	the	DET
ftr-410	65	42	issue	issue	NOUN
ftr-410	65	43	rather	rather	ADV
ftr-410	65	44	,	,	PUNCT
ftr-410	65	45	it	it	PRON
ftr-410	65	46	is	be	AUX
ftr-410	65	47	the	the	DET
ftr-410	65	48	unsettled	unsettled	ADJ
ftr-410	65	49	nature	nature	NOUN
ftr-410	65	50	of	of	ADP
ftr-410	65	51	the	the	DET
ftr-410	65	52	law	law	NOUN
ftr-410	65	53	itself	itself	PRON
ftr-410	65	54	that	that	PRON
ftr-410	65	55	is	be	AUX
ftr-410	65	56	problematic	problematic	ADJ
ftr-410	65	57	.	.	PUNCT
ftr-410	66	1	to	to	PART
ftr-410	66	2	illustrate	illustrate	VERB
ftr-410	66	3	,	,	PUNCT
ftr-410	66	4	consider	consider	VERB
ftr-410	66	5	the	the	DET
ftr-410	66	6	following	follow	VERB
ftr-410	66	7	example	example	NOUN
ftr-410	66	8	:	:	PUNCT
ftr-410	66	9	suppose	suppose	VERB
ftr-410	66	10	a	a	DET
ftr-410	66	11	taxpayer	taxpayer	NOUN
ftr-410	66	12	purchases	purchase	VERB
ftr-410	66	13	a	a	DET
ftr-410	66	14	$	$	SYM
ftr-410	66	15	1	1	NUM
ftr-410	66	16	million	million	NUM
ftr-410	66	17	whole	whole	ADJ
ftr-410	66	18	life	life	NOUN
ftr-410	66	19	insurance	insurance	NOUN
ftr-410	66	20	policy	policy	NOUN
ftr-410	66	21	.	.	PUNCT
ftr-410	67	1	suppose	suppose	VERB
ftr-410	67	2	further	far	ADV
ftr-410	67	3	that	that	SCONJ
ftr-410	67	4	the	the	DET
ftr-410	67	5	annual	annual	ADJ
ftr-410	67	6	premium	premium	NOUN
ftr-410	67	7	associated	associate	VERB
ftr-410	67	8	with	with	ADP
ftr-410	67	9	maintaining	maintain	VERB
ftr-410	67	10	the	the	DET
ftr-410	67	11	policy	policy	NOUN
ftr-410	67	12	is	be	AUX
ftr-410	67	13	$	$	SYM
ftr-410	67	14	10,000	10,000	NUM
ftr-410	67	15	and	and	CCONJ
ftr-410	67	16	that	that	SCONJ
ftr-410	67	17	the	the	DET
ftr-410	67	18	cash	cash	NOUN
ftr-410	67	19	surrender	surrender	NOUN
ftr-410	67	20	value	value	NOUN
ftr-410	67	21	grows	grow	VERB
ftr-410	67	22	$	$	SYM
ftr-410	67	23	6,000	6,000	NUM
ftr-410	67	24	each	each	DET
ftr-410	67	25	year	year	NOUN
ftr-410	67	26	because	because	SCONJ
ftr-410	67	27	$	$	SYM
ftr-410	67	28	4,000	4,000	NUM
ftr-410	67	29	of	of	ADP
ftr-410	67	30	the	the	DET
ftr-410	67	31	premium	premium	NOUN
ftr-410	67	32	is	be	AUX
ftr-410	67	33	attributable	attributable	ADJ
ftr-410	67	34	to	to	ADP
ftr-410	67	35	the	the	DET
ftr-410	67	36	cost	cost	NOUN
ftr-410	67	37	-	-	PUNCT
ftr-410	67	38	of	of	ADP
ftr-410	67	39	-	-	PUNCT
ftr-410	67	40	insurance	insurance	NOUN
ftr-410	67	41	protection.9	protection.9	PROPN
ftr-410	67	42	at	at	ADP
ftr-410	67	43	the	the	DET
ftr-410	67	44	end	end	NOUN
ftr-410	67	45	of	of	ADP
ftr-410	67	46	year	year	NOUN
ftr-410	67	47	ten	ten	NUM
ftr-410	67	48	,	,	PUNCT
ftr-410	67	49	what	what	PRON
ftr-410	67	50	should	should	AUX
ftr-410	67	51	the	the	DET
ftr-410	67	52	taxpayer	taxpayer	NOUN
ftr-410	67	53	's	's	PART
ftr-410	67	54	tax	tax	NOUN
ftr-410	67	55	basis	basis	NOUN
ftr-410	67	56	be	be	AUX
ftr-410	67	57	in	in	ADP
ftr-410	67	58	the	the	DET
ftr-410	67	59	life	life	NOUN
ftr-410	67	60	insurance	insurance	NOUN
ftr-410	67	61	policy	policy	NOUN
ftr-410	67	62	if	if	SCONJ
ftr-410	67	63	it	it	PRON
ftr-410	67	64	were	be	AUX
ftr-410	67	65	sold	sell	VERB
ftr-410	67	66	for	for	ADP
ftr-410	67	67	$	$	SYM
ftr-410	67	68	150,000	150,000	NUM
ftr-410	67	69	?	?	PUNCT
ftr-410	68	1	5	5	NUM
ftr-410	68	2	.	.	X
ftr-410	68	3	irc	irc	PROPN
ftr-410	68	4	§	§	PROPN
ftr-410	68	5	1001	1001	NUM
ftr-410	68	6	(	(	PUNCT
ftr-410	68	7	a	a	NOUN
ftr-410	68	8	)	)	PUNCT
ftr-410	68	9	.	.	PUNCT
ftr-410	69	1	6	6	X
ftr-410	69	2	.	.	X
ftr-410	69	3	irc	irc	PROPN
ftr-410	69	4	§	§	PROPN
ftr-410	69	5	1012	1012	NUM
ftr-410	69	6	.	.	PUNCT
ftr-410	70	1	7	7	X
ftr-410	70	2	.	.	X
ftr-410	70	3	see	see	VERB
ftr-410	70	4	generally	generally	ADV
ftr-410	70	5	,	,	PUNCT
ftr-410	70	6	joseph	joseph	PROPN
ftr-410	70	7	m.	m.	PROPN
ftr-410	70	8	dodge	dodge	PROPN
ftr-410	70	9	&	&	CCONJ
ftr-410	70	10	jay	jay	PROPN
ftr-410	70	11	a.	a.	PROPN
ftr-410	70	12	soled	sole	VERB
ftr-410	70	13	,	,	PUNCT
ftr-410	70	14	debunking	debunk	VERB
ftr-410	70	15	the	the	DET
ftr-410	70	16	basis	basis	NOUN
ftr-410	70	17	myth	myth	NOUN
ftr-410	70	18	under	under	ADP
ftr-410	70	19	the	the	DET
ftr-410	70	20	income	income	NOUN
ftr-410	70	21	tax	tax	NOUN
ftr-410	70	22	,	,	PUNCT
ftr-410	70	23	81	81	NUM
ftr-410	70	24	ind	ind	NOUN
ftr-410	70	25	.	.	PUNCT
ftr-410	71	1	l.j	l.j	PROPN
ftr-410	71	2	.	.	PROPN
ftr-410	72	1	539	539	NUM
ftr-410	72	2	(	(	PUNCT
ftr-410	72	3	2006	2006	NUM
ftr-410	72	4	)	)	PUNCT
ftr-410	72	5	.	.	PUNCT
ftr-410	73	1	8	8	X
ftr-410	73	2	.	.	PUNCT
ftr-410	74	1	i	i	PRON
ftr-410	74	2	d.	d.	PROPN
ftr-410	74	3	at	at	ADP
ftr-410	74	4	547	547	NUM
ftr-410	74	5	-	-	SYM
ftr-410	74	6	56	56	NUM
ftr-410	74	7	.	.	NOUN
ftr-410	74	8	9	9	NUM
ftr-410	74	9	.	.	X
ftr-410	74	10	actuarially	actuarially	ADV
ftr-410	74	11	,	,	PUNCT
ftr-410	74	12	regarding	regard	VERB
ftr-410	74	13	insurance	insurance	NOUN
ftr-410	74	14	contracts	contract	NOUN
ftr-410	74	15	with	with	ADP
ftr-410	74	16	fixed	fix	VERB
ftr-410	74	17	-	-	PUNCT
ftr-410	74	18	death	death	NOUN
ftr-410	74	19	benefits	benefit	NOUN
ftr-410	74	20	,	,	PUNCT
ftr-410	74	21	the	the	DET
ftr-410	74	22	life	life	NOUN
ftr-410	74	23	insurance	insurance	NOUN
ftr-410	74	24	protection	protection	NOUN
ftr-410	74	25	portion	portion	NOUN
ftr-410	74	26	of	of	ADP
ftr-410	74	27	a	a	DET
ftr-410	74	28	premium	premium	NOUN
ftr-410	74	29	will	will	AUX
ftr-410	74	30	decrease	decrease	VERB
ftr-410	74	31	with	with	ADP
ftr-410	74	32	each	each	DET
ftr-410	74	33	passing	pass	VERB
ftr-410	74	34	year	year	NOUN
ftr-410	74	35	as	as	ADP
ftr-410	74	36	the	the	DET
ftr-410	74	37	cash	cash	NOUN
ftr-410	74	38	reserve	reserve	NOUN
ftr-410	74	39	increases	increase	NOUN
ftr-410	74	40	.	.	PUNCT
ftr-410	75	1	to	to	PART
ftr-410	75	2	make	make	VERB
ftr-410	75	3	our	our	PRON
ftr-410	75	4	illustration	illustration	NOUN
ftr-410	75	5	easier	easy	ADJ
ftr-410	75	6	to	to	PART
ftr-410	75	7	follow	follow	VERB
ftr-410	75	8	,	,	PUNCT
ftr-410	75	9	however	however	ADV
ftr-410	75	10	,	,	PUNCT
ftr-410	75	11	we	we	PRON
ftr-410	75	12	nevertheless	nevertheless	ADV
ftr-410	75	13	assume	assume	VERB
ftr-410	75	14	the	the	DET
ftr-410	75	15	life	life	NOUN
ftr-410	75	16	insurance	insurance	NOUN
ftr-410	75	17	protection	protection	NOUN
ftr-410	75	18	portion	portion	NOUN
ftr-410	75	19	of	of	ADP
ftr-410	75	20	the	the	DET
ftr-410	75	21	premium	premium	NOUN
ftr-410	75	22	remains	remain	VERB
ftr-410	75	23	constant	constant	ADJ
ftr-410	75	24	,	,	PUNCT
ftr-410	75	25	disregarding	disregard	VERB
ftr-410	75	26	the	the	DET
ftr-410	75	27	increase	increase	NOUN
ftr-410	75	28	in	in	ADP
ftr-410	75	29	cash	cash	NOUN
ftr-410	75	30	reserve	reserve	NOUN
ftr-410	75	31	attributable	attributable	ADJ
ftr-410	75	32	to	to	ADP
ftr-410	75	33	the	the	DET
ftr-410	75	34	earnings	earning	NOUN
ftr-410	75	35	buildup	buildup	NOUN
ftr-410	75	36	within	within	ADP
ftr-410	75	37	the	the	DET
ftr-410	75	38	policy	policy	NOUN
ftr-410	75	39	.	.	PUNCT
ftr-410	76	1	[	[	X
ftr-410	76	2	vol	vol	NOUN
ftr-410	76	3	.	.	PUNCT
ftr-410	76	4	7:9	7:9	NUM
ftr-410	76	5	a	a	DET
ftr-410	76	6	new	new	ADJ
ftr-410	76	7	model	model	NOUN
ftr-410	76	8	for	for	ADP
ftr-410	76	9	identifying	identify	VERB
ftr-410	76	10	basis	basis	NOUN
ftr-410	76	11	in	in	ADP
ftr-410	76	12	life	life	NOUN
ftr-410	76	13	insurance	insurance	NOUN
ftr-410	76	14	some	some	DET
ftr-410	76	15	commentators	commentator	NOUN
ftr-410	76	16	argue	argue	VERB
ftr-410	76	17	that	that	SCONJ
ftr-410	76	18	the	the	DET
ftr-410	76	19	taxpayer	taxpayer	NOUN
ftr-410	76	20	's	's	PART
ftr-410	76	21	tax	tax	NOUN
ftr-410	76	22	basis	basis	NOUN
ftr-410	76	23	in	in	ADP
ftr-410	76	24	the	the	DET
ftr-410	76	25	policy	policy	NOUN
ftr-410	76	26	is	be	AUX
ftr-410	76	27	$	$	SYM
ftr-410	76	28	100,000	100,000	NUM
ftr-410	76	29	,	,	PUNCT
ftr-410	76	30	reflecting	reflect	VERB
ftr-410	76	31	the	the	DET
ftr-410	76	32	aggregate	aggregate	ADJ
ftr-410	76	33	premiums	premium	NOUN
ftr-410	76	34	paid	pay	VERB
ftr-410	76	35	(	(	PUNCT
ftr-410	76	36	i.e.	i.e.	X
ftr-410	76	37	,	,	PUNCT
ftr-410	76	38	10	10	NUM
ftr-410	76	39	x	x	SYM
ftr-410	76	40	$	$	SYM
ftr-410	76	41	10,000)hereinafter	10,000)hereinafter	NUM
ftr-410	76	42	referred	refer	VERB
ftr-410	76	43	to	to	ADP
ftr-410	76	44	as	as	ADP
ftr-410	76	45	the	the	DET
ftr-410	76	46	aggregate	aggregate	ADJ
ftr-410	76	47	premium	premium	NOUN
ftr-410	76	48	theory	theory	NOUN
ftr-410	76	49	.	.	PUNCT
ftr-410	76	50	"	"	PUNCT
ftr-410	77	1	after	after	ADP
ftr-410	77	2	initially	initially	ADV
ftr-410	77	3	utilizing	utilize	VERB
ftr-410	77	4	the	the	DET
ftr-410	77	5	aggregate	aggregate	ADJ
ftr-410	77	6	premium	premium	NOUN
ftr-410	77	7	theory	theory	NOUN
ftr-410	77	8	in	in	ADP
ftr-410	77	9	published	publish	VERB
ftr-410	77	10	guidance	guidance	NOUN
ftr-410	77	11	,	,	PUNCT
ftr-410	77	12	"	"	PUNCT
ftr-410	77	13	the	the	DET
ftr-410	77	14	irs	irs	PROPN
ftr-410	77	15	has	have	AUX
ftr-410	77	16	begun	begin	VERB
ftr-410	77	17	to	to	PART
ftr-410	77	18	argue	argue	VERB
ftr-410	77	19	in	in	ADP
ftr-410	77	20	private	private	ADJ
ftr-410	77	21	letter	letter	NOUN
ftr-410	77	22	rulings	ruling	NOUN
ftr-410	77	23	that	that	SCONJ
ftr-410	77	24	the	the	DET
ftr-410	77	25	taxpayer	taxpayer	NOUN
ftr-410	77	26	's	's	PART
ftr-410	77	27	tax	tax	NOUN
ftr-410	77	28	basis	basis	NOUN
ftr-410	77	29	in	in	ADP
ftr-410	77	30	the	the	DET
ftr-410	77	31	policy	policy	NOUN
ftr-410	77	32	should	should	AUX
ftr-410	77	33	be	be	AUX
ftr-410	77	34	$	$	SYM
ftr-410	77	35	60,000	60,000	NUM
ftr-410	77	36	,	,	PUNCT
ftr-410	77	37	which	which	PRON
ftr-410	77	38	reflects	reflect	VERB
ftr-410	77	39	the	the	DET
ftr-410	77	40	aggregate	aggregate	ADJ
ftr-410	77	41	premiums	premium	NOUN
ftr-410	77	42	paid	pay	VERB
ftr-410	77	43	less	less	ADJ
ftr-410	77	44	the	the	DET
ftr-410	77	45	annual	annual	ADJ
ftr-410	77	46	cost	cost	NOUN
ftr-410	77	47	-	-	PUNCT
ftr-410	77	48	of	of	ADP
ftr-410	77	49	-	-	PUNCT
ftr-410	77	50	insurance	insurance	NOUN
ftr-410	77	51	protection	protection	NOUN
ftr-410	77	52	(	(	PUNCT
ftr-410	77	53	i.e.	i.e.	X
ftr-410	77	54	,	,	PUNCT
ftr-410	77	55	10	10	NUM
ftr-410	77	56	x	x	SYM
ftr-410	77	57	(	(	PUNCT
ftr-410	77	58	$	$	SYM
ftr-410	77	59	10,000	10,000	NUM
ftr-410	77	60	$	$	SYM
ftr-410	77	61	4,000	4,000	NUM
ftr-410	77	62	)	)	PUNCT
ftr-410	77	63	)	)	PUNCT
ftr-410	77	64	hereinafter	hereinafter	NOUN
ftr-410	77	65	referred	refer	VERB
ftr-410	77	66	to	to	ADP
ftr-410	77	67	as	as	ADP
ftr-410	77	68	the	the	DET
ftr-410	77	69	policy	policy	NOUN
ftr-410	77	70	investment	investment	NOUN
ftr-410	77	71	theory	theory	NOUN
ftr-410	77	72	.	.	PUNCT
ftr-410	77	73	'2	'2	PROPN
ftr-410	78	1	in	in	ADP
ftr-410	78	2	part	part	NOUN
ftr-410	78	3	a	a	X
ftr-410	78	4	,	,	PUNCT
ftr-410	78	5	we	we	PRON
ftr-410	78	6	survey	survey	VERB
ftr-410	78	7	the	the	DET
ftr-410	78	8	set	set	NOUN
ftr-410	78	9	of	of	ADP
ftr-410	78	10	authorities	authority	NOUN
ftr-410	78	11	that	that	PRON
ftr-410	78	12	frame	frame	VERB
ftr-410	78	13	the	the	DET
ftr-410	78	14	debate	debate	NOUN
ftr-410	78	15	;	;	PUNCT
ftr-410	78	16	in	in	ADP
ftr-410	78	17	part	part	NOUN
ftr-410	78	18	b	b	NOUN
ftr-410	78	19	,	,	PUNCT
ftr-410	78	20	we	we	PRON
ftr-410	78	21	describe	describe	VERB
ftr-410	78	22	how	how	SCONJ
ftr-410	78	23	those	those	PRON
ftr-410	78	24	who	who	PRON
ftr-410	78	25	champion	champion	VERB
ftr-410	78	26	the	the	DET
ftr-410	78	27	aggregate	aggregate	ADJ
ftr-410	78	28	premium	premium	NOUN
ftr-410	78	29	theory	theory	NOUN
ftr-410	78	30	support	support	VERB
ftr-410	78	31	their	their	PRON
ftr-410	78	32	point	point	NOUN
ftr-410	78	33	of	of	ADP
ftr-410	78	34	view	view	NOUN
ftr-410	78	35	;	;	PUNCT
ftr-410	78	36	and	and	CCONJ
ftr-410	78	37	in	in	ADP
ftr-410	78	38	part	part	NOUN
ftr-410	78	39	c	c	NOUN
ftr-410	78	40	,	,	PUNCT
ftr-410	78	41	we	we	PRON
ftr-410	78	42	describe	describe	VERB
ftr-410	78	43	how	how	SCONJ
ftr-410	78	44	the	the	DET
ftr-410	78	45	irs	irs	PROPN
ftr-410	78	46	supports	support	VERB
ftr-410	78	47	the	the	DET
ftr-410	78	48	policy	policy	NOUN
ftr-410	78	49	investment	investment	NOUN
ftr-410	78	50	theory	theory	NOUN
ftr-410	78	51	.	.	PUNCT
ftr-410	79	1	a.	a.	PROPN
ftr-410	79	2	set	set	VERB
ftr-410	79	3	ofauthorities	ofauthoritie	NOUN
ftr-410	79	4	that	that	PRON
ftr-410	79	5	generally	generally	ADV
ftr-410	79	6	frame	frame	VERB
ftr-410	79	7	the	the	DET
ftr-410	79	8	debate	debate	NOUN
ftr-410	79	9	in	in	ADP
ftr-410	79	10	1920	1920	NUM
ftr-410	79	11	,	,	PUNCT
ftr-410	79	12	before	before	SCONJ
ftr-410	79	13	the	the	DET
ftr-410	79	14	courts	court	NOUN
ftr-410	79	15	began	begin	VERB
ftr-410	79	16	to	to	PART
ftr-410	79	17	grapple	grapple	VERB
ftr-410	79	18	with	with	ADP
ftr-410	79	19	the	the	DET
ftr-410	79	20	issue	issue	NOUN
ftr-410	79	21	,	,	PUNCT
ftr-410	79	22	the	the	DET
ftr-410	79	23	government	government	NOUN
ftr-410	79	24	issued	issue	VERB
ftr-410	79	25	an	an	DET
ftr-410	79	26	important	important	ADJ
ftr-410	79	27	ruling	ruling	NOUN
ftr-410	79	28	.	.	PUNCT
ftr-410	80	1	in	in	ADP
ftr-410	80	2	the	the	DET
ftr-410	80	3	ruling	ruling	NOUN
ftr-410	80	4	,	,	PUNCT
ftr-410	80	5	office	office	NOUN
ftr-410	80	6	decision	decision	NOUN
ftr-410	80	7	724,3	724,3	NOUN
ftr-410	80	8	a	a	DET
ftr-410	80	9	corporation	corporation	NOUN
ftr-410	80	10	sold	sell	VERB
ftr-410	80	11	policies	policy	NOUN
ftr-410	80	12	insuring	insure	VERB
ftr-410	80	13	the	the	DET
ftr-410	80	14	lives	life	NOUN
ftr-410	80	15	of	of	ADP
ftr-410	80	16	its	its	PRON
ftr-410	80	17	officers	officer	NOUN
ftr-410	80	18	.	.	PUNCT
ftr-410	81	1	emphasizing	emphasize	VERB
ftr-410	81	2	that	that	SCONJ
ftr-410	81	3	no	no	DET
ftr-410	81	4	deduction	deduction	NOUN
ftr-410	81	5	had	have	AUX
ftr-410	81	6	been	be	AUX
ftr-410	81	7	taken	take	VERB
ftr-410	81	8	for	for	ADP
ftr-410	81	9	the	the	DET
ftr-410	81	10	premium	premium	NOUN
ftr-410	81	11	payments	payment	NOUN
ftr-410	81	12	and	and	CCONJ
ftr-410	81	13	that	that	SCONJ
ftr-410	81	14	the	the	DET
ftr-410	81	15	sales	sale	NOUN
ftr-410	81	16	price	price	NOUN
ftr-410	81	17	was	be	AUX
ftr-410	81	18	less	less	ADJ
ftr-410	81	19	than	than	ADP
ftr-410	81	20	the	the	DET
ftr-410	81	21	aggregate	aggregate	ADJ
ftr-410	81	22	amount	amount	NOUN
ftr-410	81	23	of	of	ADP
ftr-410	81	24	premiums	premium	NOUN
ftr-410	81	25	paid	pay	VERB
ftr-410	81	26	,	,	PUNCT
ftr-410	81	27	the	the	DET
ftr-410	81	28	government	government	NOUN
ftr-410	81	29	ruled	rule	VERB
ftr-410	81	30	that	that	SCONJ
ftr-410	81	31	the	the	DET
ftr-410	81	32	sales	sale	NOUN
ftr-410	81	33	proceeds	proceed	NOUN
ftr-410	81	34	were	be	AUX
ftr-410	81	35	not	not	PART
ftr-410	81	36	taxable	taxable	ADJ
ftr-410	81	37	.	.	PUNCT
ftr-410	82	1	in	in	ADP
ftr-410	82	2	doing	do	VERB
ftr-410	82	3	so	so	ADV
ftr-410	82	4	,	,	PUNCT
ftr-410	82	5	the	the	DET
ftr-410	82	6	government	government	NOUN
ftr-410	82	7	in	in	ADP
ftr-410	82	8	effect	effect	NOUN
ftr-410	82	9	endorsed	endorse	VERB
ftr-410	82	10	the	the	DET
ftr-410	82	11	aggregate	aggregate	ADJ
ftr-410	82	12	premium	premium	NOUN
ftr-410	82	13	approach	approach	NOUN
ftr-410	82	14	.	.	PUNCT
ftr-410	83	1	although	although	SCONJ
ftr-410	83	2	the	the	DET
ftr-410	83	3	ruling	ruling	NOUN
ftr-410	83	4	does	do	AUX
ftr-410	83	5	not	not	PART
ftr-410	83	6	explicitly	explicitly	ADV
ftr-410	83	7	indicate	indicate	VERB
ftr-410	83	8	whether	whether	SCONJ
ftr-410	83	9	gain	gain	NOUN
ftr-410	83	10	or	or	CCONJ
ftr-410	83	11	loss	loss	NOUN
ftr-410	83	12	was	be	AUX
ftr-410	83	13	at	at	ADP
ftr-410	83	14	issue	issue	NOUN
ftr-410	83	15	,	,	PUNCT
ftr-410	83	16	the	the	DET
ftr-410	83	17	most	most	ADV
ftr-410	83	18	natural	natural	ADJ
ftr-410	83	19	reading	reading	NOUN
ftr-410	83	20	is	be	AUX
ftr-410	83	21	that	that	SCONJ
ftr-410	83	22	a	a	DET
ftr-410	83	23	taxpayer	taxpayer	NOUN
ftr-410	83	24	in	in	ADP
ftr-410	83	25	the	the	DET
ftr-410	83	26	posited	posited	ADJ
ftr-410	83	27	situation	situation	NOUN
ftr-410	83	28	should	should	AUX
ftr-410	83	29	experience	experience	VERB
ftr-410	83	30	neither	neither	PRON
ftr-410	83	31	.	.	PUNCT
ftr-410	84	1	in	in	ADP
ftr-410	84	2	reverend	reverend	PROPN
ftr-410	84	3	ruling	rule	VERB
ftr-410	84	4	70	70	NUM
ftr-410	84	5	-	-	SYM
ftr-410	84	6	38	38	NUM
ftr-410	84	7	,	,	PUNCT
ftr-410	84	8	4	4	NUM
ftr-410	84	9	the	the	DET
ftr-410	84	10	irs	irs	PROPN
ftr-410	84	11	indicated	indicate	VERB
ftr-410	84	12	that	that	SCONJ
ftr-410	84	13	it	it	PRON
ftr-410	84	14	would	would	AUX
ftr-410	84	15	continue	continue	VERB
ftr-410	84	16	adhering	adhere	VERB
ftr-410	84	17	to	to	ADP
ftr-410	84	18	the	the	DET
ftr-410	84	19	position	position	NOUN
ftr-410	84	20	taken	take	VERB
ftr-410	84	21	in	in	ADP
ftr-410	84	22	office	office	NOUN
ftr-410	84	23	decision	decision	NOUN
ftr-410	84	24	724	724	NUM
ftr-410	84	25	.	.	PUNCT
ftr-410	85	1	the	the	DET
ftr-410	85	2	ruling	ruling	NOUN
ftr-410	85	3	posits	posit	NOUN
ftr-410	85	4	the	the	DET
ftr-410	85	5	same	same	ADJ
ftr-410	85	6	facts	fact	NOUN
ftr-410	85	7	as	as	ADP
ftr-410	85	8	in	in	ADP
ftr-410	85	9	the	the	DET
ftr-410	85	10	office	office	NOUN
ftr-410	85	11	decision	decision	NOUN
ftr-410	85	12	except	except	SCONJ
ftr-410	85	13	that	that	SCONJ
ftr-410	85	14	it	it	PRON
ftr-410	85	15	makes	make	VERB
ftr-410	85	16	one	one	NUM
ftr-410	85	17	additional	additional	ADJ
ftr-410	85	18	assumption	assumption	NOUN
ftr-410	85	19	:	:	PUNCT
ftr-410	85	20	the	the	DET
ftr-410	85	21	policies	policy	NOUN
ftr-410	85	22	were	be	AUX
ftr-410	85	23	sold	sell	VERB
ftr-410	85	24	at	at	ADP
ftr-410	85	25	a	a	DET
ftr-410	85	26	price	price	NOUN
ftr-410	85	27	equal	equal	ADJ
ftr-410	85	28	to	to	ADP
ftr-410	85	29	their	their	PRON
ftr-410	85	30	cash	cash	NOUN
ftr-410	85	31	value	value	NOUN
ftr-410	85	32	.	.	PUNCT
ftr-410	86	1	like	like	ADP
ftr-410	86	2	the	the	DET
ftr-410	86	3	office	office	NOUN
ftr-410	86	4	decision	decision	NOUN
ftr-410	86	5	,	,	PUNCT
ftr-410	86	6	the	the	DET
ftr-410	86	7	ruling	ruling	NOUN
ftr-410	86	8	emphasizes	emphasize	VERB
ftr-410	86	9	that	that	SCONJ
ftr-410	86	10	the	the	DET
ftr-410	86	11	sales	sale	NOUN
ftr-410	86	12	price	price	NOUN
ftr-410	86	13	is	be	AUX
ftr-410	86	14	less	less	ADJ
ftr-410	86	15	than	than	ADP
ftr-410	86	16	the	the	DET
ftr-410	86	17	amount	amount	NOUN
ftr-410	86	18	of	of	ADP
ftr-410	86	19	aggregate	aggregate	ADJ
ftr-410	86	20	10	10	NUM
ftr-410	86	21	.	.	PUNCT
ftr-410	87	1	see	see	VERB
ftr-410	87	2	infra	infra	NOUN
ftr-410	87	3	part	part	NOUN
ftr-410	87	4	ii.b	ii.b	NOUN
ftr-410	87	5	.	.	PUNCT
ftr-410	88	1	11	11	NUM
ftr-410	88	2	.	.	X
ftr-410	89	1	see	see	VERB
ftr-410	89	2	infra	infra	NOUN
ftr-410	89	3	part	part	NOUN
ftr-410	89	4	ii.a	ii.a	NOUN
ftr-410	89	5	.	.	PROPN
ftr-410	90	1	12	12	NUM
ftr-410	90	2	.	.	PUNCT
ftr-410	91	1	see	see	VERB
ftr-410	91	2	infra	infra	NOUN
ftr-410	91	3	part	part	NOUN
ftr-410	91	4	ii.c	ii.c	VERB
ftr-410	91	5	.	.	PUNCT
ftr-410	92	1	13	13	NUM
ftr-410	92	2	.	.	X
ftr-410	93	1	c.b	c.b	PROPN
ftr-410	93	2	.	.	PROPN
ftr-410	93	3	3,244	3,244	NUM
ftr-410	93	4	(	(	PUNCT
ftr-410	93	5	1920	1920	NUM
ftr-410	93	6	)	)	PUNCT
ftr-410	93	7	.	.	PUNCT
ftr-410	94	1	in	in	ADP
ftr-410	94	2	its	its	PRON
ftr-410	94	3	entirety	entirety	NOUN
ftr-410	94	4	,	,	PUNCT
ftr-410	94	5	the	the	DET
ftr-410	94	6	ruling	ruling	NOUN
ftr-410	94	7	reads	read	VERB
ftr-410	94	8	as	as	SCONJ
ftr-410	94	9	follows	follow	VERB
ftr-410	94	10	:	:	PUNCT
ftr-410	94	11	a	a	DET
ftr-410	94	12	corporation	corporation	NOUN
ftr-410	94	13	which	which	PRON
ftr-410	94	14	carried	carry	VERB
ftr-410	94	15	insurance	insurance	NOUN
ftr-410	94	16	policies	policy	NOUN
ftr-410	94	17	on	on	ADP
ftr-410	94	18	the	the	DET
ftr-410	94	19	lives	life	NOUN
ftr-410	94	20	of	of	ADP
ftr-410	94	21	its	its	PRON
ftr-410	94	22	officers	officer	NOUN
ftr-410	94	23	under	under	ADP
ftr-410	94	24	which	which	PRON
ftr-410	94	25	it	it	PRON
ftr-410	94	26	was	be	AUX
ftr-410	94	27	named	name	VERB
ftr-410	94	28	as	as	SCONJ
ftr-410	94	29	the	the	DET
ftr-410	94	30	beneficiary	beneficiary	NOUN
ftr-410	94	31	sold	sell	VERB
ftr-410	94	32	the	the	DET
ftr-410	94	33	policies	policy	NOUN
ftr-410	94	34	for	for	ADP
ftr-410	94	35	a	a	DET
ftr-410	94	36	sum	sum	NOUN
ftr-410	94	37	less	less	ADJ
ftr-410	94	38	than	than	ADP
ftr-410	94	39	the	the	DET
ftr-410	94	40	total	total	ADJ
ftr-410	94	41	premiums	premium	NOUN
ftr-410	94	42	paid	pay	VERB
ftr-410	94	43	and	and	CCONJ
ftr-410	94	44	not	not	PART
ftr-410	94	45	deducted	deduct	VERB
ftr-410	94	46	from	from	ADP
ftr-410	94	47	gross	gross	ADJ
ftr-410	94	48	income	income	NOUN
ftr-410	94	49	.	.	PUNCT
ftr-410	95	1	no	no	DET
ftr-410	95	2	part	part	NOUN
ftr-410	95	3	of	of	ADP
ftr-410	95	4	the	the	DET
ftr-410	95	5	amount	amount	NOUN
ftr-410	95	6	received	receive	VERB
ftr-410	95	7	for	for	ADP
ftr-410	95	8	the	the	DET
ftr-410	95	9	policies	policy	NOUN
ftr-410	95	10	is	be	AUX
ftr-410	95	11	taxable	taxable	ADJ
ftr-410	95	12	.	.	PUNCT
ftr-410	96	1	14	14	NUM
ftr-410	96	2	.	.	X
ftr-410	96	3	1970	1970	NUM
ftr-410	96	4	-	-	SYM
ftr-410	96	5	1	1	NUM
ftr-410	96	6	c.b	c.b	PROPN
ftr-410	96	7	.	.	PROPN
ftr-410	96	8	11	11	NUM
ftr-410	96	9	.	.	PUNCT
ftr-410	97	1	see	see	VERB
ftr-410	97	2	also	also	ADV
ftr-410	97	3	chief	chief	ADJ
ftr-410	97	4	couns	coun	NOUN
ftr-410	97	5	.	.	PUNCT
ftr-410	98	1	adv	adv	PROPN
ftr-410	98	2	.	.	PUNCT
ftr-410	99	1	2005	2005	NUM
ftr-410	99	2	-	-	SYM
ftr-410	99	3	04	04	NUM
ftr-410	99	4	-	-	PUNCT
ftr-410	99	5	001	001	NUM
ftr-410	99	6	(	(	PUNCT
ftr-410	99	7	dated	date	VERB
ftr-410	99	8	oct	oct	PROPN
ftr-410	99	9	.	.	PROPN
ftr-410	99	10	12	12	NUM
ftr-410	99	11	,	,	PUNCT
ftr-410	99	12	2004	2004	NUM
ftr-410	99	13	)	)	PUNCT
ftr-410	99	14	(	(	PUNCT
ftr-410	99	15	in	in	ADP
ftr-410	99	16	characterizing	characterize	VERB
ftr-410	99	17	rev	rev	PROPN
ftr-410	99	18	.	.	PUNCT
ftr-410	99	19	rul	rul	NOUN
ftr-410	99	20	.	.	PUNCT
ftr-410	100	1	70	70	NUM
ftr-410	100	2	-	-	SYM
ftr-410	100	3	38	38	NUM
ftr-410	100	4	,	,	PUNCT
ftr-410	100	5	it	it	PRON
ftr-410	100	6	states	state	VERB
ftr-410	100	7	that	that	SCONJ
ftr-410	100	8	the	the	DET
ftr-410	100	9	corporation	corporation	NOUN
ftr-410	100	10	discussed	discuss	VERB
ftr-410	100	11	in	in	ADP
ftr-410	100	12	the	the	DET
ftr-410	100	13	ruling	ruling	NOUN
ftr-410	100	14	was	be	AUX
ftr-410	100	15	"	"	PUNCT
ftr-410	100	16	not	not	PART
ftr-410	100	17	required	require	VERB
ftr-410	100	18	to	to	PART
ftr-410	100	19	include	include	VERB
ftr-410	100	20	in	in	ADP
ftr-410	100	21	its	its	PRON
ftr-410	100	22	gross	gross	ADJ
ftr-410	100	23	income	income	NOUN
ftr-410	100	24	the	the	DET
ftr-410	100	25	amount	amount	NOUN
ftr-410	100	26	received	receive	VERB
ftr-410	100	27	from	from	ADP
ftr-410	100	28	the	the	DET
ftr-410	100	29	sale	sale	NOUN
ftr-410	100	30	of	of	ADP
ftr-410	100	31	the	the	DET
ftr-410	100	32	insurance	insurance	NOUN
ftr-410	100	33	policies	policy	NOUN
ftr-410	100	34	"	"	PUNCT
ftr-410	100	35	)	)	PUNCT
ftr-410	100	36	.	.	PUNCT
ftr-410	101	1	2006	2006	NUM
ftr-410	101	2	]	]	PUNCT
ftr-410	101	3	florida	florida	PROPN
ftr-410	101	4	tax	tax	NOUN
ftr-410	101	5	review	review	NOUN
ftr-410	101	6	premiums	premium	NOUN
ftr-410	101	7	and	and	CCONJ
ftr-410	101	8	goes	go	VERB
ftr-410	101	9	on	on	ADP
ftr-410	101	10	to	to	PART
ftr-410	101	11	conclude	conclude	VERB
ftr-410	101	12	that	that	SCONJ
ftr-410	101	13	the	the	DET
ftr-410	101	14	sale	sale	NOUN
ftr-410	101	15	thus	thus	ADV
ftr-410	101	16	does	do	AUX
ftr-410	101	17	not	not	PART
ftr-410	101	18	generate	generate	VERB
ftr-410	101	19	any	any	DET
ftr-410	101	20	gross	gross	ADJ
ftr-410	101	21	income	income	NOUN
ftr-410	101	22	.	.	PUNCT
ftr-410	102	1	most	most	ADV
ftr-410	102	2	important	important	ADJ
ftr-410	102	3	,	,	PUNCT
ftr-410	102	4	the	the	DET
ftr-410	102	5	additional	additional	ADJ
ftr-410	102	6	assumption	assumption	NOUN
ftr-410	102	7	contained	contain	VERB
ftr-410	102	8	in	in	ADP
ftr-410	102	9	the	the	DET
ftr-410	102	10	ruling	ruling	NOUN
ftr-410	102	11	does	do	AUX
ftr-410	102	12	not	not	PART
ftr-410	102	13	suggest	suggest	VERB
ftr-410	102	14	an	an	DET
ftr-410	102	15	abandonment	abandonment	NOUN
ftr-410	102	16	of	of	ADP
ftr-410	102	17	the	the	DET
ftr-410	102	18	aggregate	aggregate	ADJ
ftr-410	102	19	premium	premium	NOUN
ftr-410	102	20	approach	approach	NOUN
ftr-410	102	21	adopted	adopt	VERB
ftr-410	102	22	in	in	ADP
ftr-410	102	23	the	the	DET
ftr-410	102	24	office	office	NOUN
ftr-410	102	25	decision	decision	NOUN
ftr-410	102	26	5	5	NUM
ftr-410	102	27	having	having	AUX
ftr-410	102	28	set	set	VERB
ftr-410	102	29	forth	forth	ADP
ftr-410	102	30	this	this	DET
ftr-410	102	31	background	background	NOUN
ftr-410	102	32	,	,	PUNCT
ftr-410	102	33	we	we	PRON
ftr-410	102	34	next	next	ADV
ftr-410	102	35	analyze	analyze	VERB
ftr-410	102	36	the	the	DET
ftr-410	102	37	consequences	consequence	NOUN
ftr-410	102	38	associated	associate	VERB
ftr-410	102	39	with	with	ADP
ftr-410	102	40	the	the	DET
ftr-410	102	41	disposition	disposition	NOUN
ftr-410	102	42	of	of	ADP
ftr-410	102	43	life	life	NOUN
ftr-410	102	44	insurance	insurance	NOUN
ftr-410	102	45	policies	policy	NOUN
ftr-410	102	46	,	,	PUNCT
ftr-410	102	47	first	first	ADV
ftr-410	102	48	in	in	ADP
ftr-410	102	49	those	those	DET
ftr-410	102	50	cases	case	NOUN
ftr-410	102	51	in	in	ADP
ftr-410	102	52	which	which	PRON
ftr-410	102	53	taxpayers	taxpayer	NOUN
ftr-410	102	54	experienced	experience	VERB
ftr-410	102	55	losses	loss	NOUN
ftr-410	102	56	and	and	CCONJ
ftr-410	102	57	second	second	ADJ
ftr-410	102	58	in	in	ADP
ftr-410	102	59	those	those	DET
ftr-410	102	60	cases	case	NOUN
ftr-410	102	61	in	in	ADP
ftr-410	102	62	which	which	PRON
ftr-410	102	63	taxpayers	taxpayer	NOUN
ftr-410	102	64	experienced	experience	VERB
ftr-410	102	65	gains	gain	NOUN
ftr-410	102	66	.	.	PUNCT
ftr-410	103	1	1	1	X
ftr-410	103	2	.	.	X
ftr-410	103	3	analysis	analysis	NOUN
ftr-410	103	4	of	of	ADP
ftr-410	103	5	cases	case	NOUN
ftr-410	103	6	in	in	ADP
ftr-410	103	7	which	which	PRON
ftr-410	103	8	taxpayers	taxpayer	NOUN
ftr-410	103	9	experienced	experience	VERB
ftr-410	103	10	losses	loss	NOUN
ftr-410	103	11	in	in	ADP
ftr-410	103	12	the	the	DET
ftr-410	103	13	context	context	NOUN
ftr-410	103	14	of	of	ADP
ftr-410	103	15	computing	computing	NOUN
ftr-410	103	16	losses	loss	NOUN
ftr-410	103	17	,	,	PUNCT
ftr-410	103	18	the	the	DET
ftr-410	103	19	irs	irs	PROPN
ftr-410	103	20	essentially	essentially	ADV
ftr-410	103	21	ignored	ignore	VERB
ftr-410	103	22	its	its	PRON
ftr-410	103	23	own	own	ADJ
ftr-410	103	24	administrative	administrative	ADJ
ftr-410	103	25	rulings	ruling	NOUN
ftr-410	103	26	and	and	CCONJ
ftr-410	103	27	instead	instead	ADV
ftr-410	103	28	gravitated	gravitate	VERB
ftr-410	103	29	towards	towards	ADP
ftr-410	103	30	adopting	adopt	VERB
ftr-410	103	31	the	the	DET
ftr-410	103	32	policy	policy	NOUN
ftr-410	103	33	investment	investment	NOUN
ftr-410	103	34	theory	theory	NOUN
ftr-410	103	35	.	.	PUNCT
ftr-410	104	1	the	the	DET
ftr-410	104	2	policy	policy	NOUN
ftr-410	104	3	investment	investment	NOUN
ftr-410	104	4	theory	theory	NOUN
ftr-410	104	5	,	,	PUNCT
ftr-410	104	6	with	with	ADP
ftr-410	104	7	its	its	PRON
ftr-410	104	8	elimination	elimination	NOUN
ftr-410	104	9	of	of	ADP
ftr-410	104	10	mortality	mortality	NOUN
ftr-410	104	11	charges	charge	NOUN
ftr-410	104	12	from	from	ADP
ftr-410	104	13	basis	basis	NOUN
ftr-410	104	14	(	(	PUNCT
ftr-410	104	15	i.e.	i.e.	X
ftr-410	104	16	,	,	PUNCT
ftr-410	104	17	the	the	DET
ftr-410	104	18	annual	annual	ADJ
ftr-410	104	19	amount	amount	NOUN
ftr-410	104	20	paid	pay	VERB
ftr-410	104	21	for	for	ADP
ftr-410	104	22	insurance	insurance	NOUN
ftr-410	104	23	protection	protection	NOUN
ftr-410	104	24	)	)	PUNCT
ftr-410	104	25	,	,	PUNCT
ftr-410	104	26	effectively	effectively	ADV
ftr-410	104	27	protects	protect	VERB
ftr-410	104	28	taxpayers	taxpayer	NOUN
ftr-410	104	29	from	from	ADP
ftr-410	104	30	converting	convert	VERB
ftr-410	104	31	nondeductible	nondeductible	ADJ
ftr-410	104	32	cost	cost	NOUN
ftr-410	104	33	-	-	PUNCT
ftr-410	104	34	of	of	ADP
ftr-410	104	35	-	-	PUNCT
ftr-410	104	36	insurance	insurance	NOUN
ftr-410	104	37	into	into	ADP
ftr-410	104	38	a	a	DET
ftr-410	104	39	deductible	deductible	ADJ
ftr-410	104	40	loss	loss	NOUN
ftr-410	104	41	.	.	PUNCT
ftr-410	104	42	'	'	PUNCT
ftr-410	105	1	6	6	NUM
ftr-410	105	2	the	the	DET
ftr-410	105	3	first	first	ADJ
ftr-410	105	4	case	case	NOUN
ftr-410	105	5	,	,	PUNCT
ftr-410	105	6	standard	standard	PROPN
ftr-410	105	7	brewing	brewing	PROPN
ftr-410	105	8	co.	co.	PROPN
ftr-410	105	9	v.	v.	ADP
ftr-410	105	10	comm	comm	NOUN
ftr-410	105	11	'	'	PUNCT
ftr-410	105	12	r	r	NOUN
ftr-410	105	13	,	,	PUNCT
ftr-410	105	14	7	7	NUM
ftr-410	105	15	involved	involve	VERB
ftr-410	105	16	facts	fact	NOUN
ftr-410	105	17	similar	similar	ADJ
ftr-410	105	18	to	to	ADP
ftr-410	105	19	those	those	PRON
ftr-410	105	20	in	in	ADP
ftr-410	105	21	the	the	DET
ftr-410	105	22	office	office	NOUN
ftr-410	105	23	decision	decision	NOUN
ftr-410	105	24	and	and	CCONJ
ftr-410	105	25	the	the	DET
ftr-410	105	26	revenue	revenue	NOUN
ftr-410	105	27	ruling	ruling	NOUN
ftr-410	105	28	.	.	PUNCT
ftr-410	106	1	the	the	DET
ftr-410	106	2	corporate	corporate	ADJ
ftr-410	106	3	taxpayer	taxpayer	NOUN
ftr-410	106	4	had	have	AUX
ftr-410	106	5	taken	take	VERB
ftr-410	106	6	out	out	ADP
ftr-410	106	7	a	a	DET
ftr-410	106	8	life	life	NOUN
ftr-410	106	9	insurance	insurance	NOUN
ftr-410	106	10	policy	policy	NOUN
ftr-410	106	11	on	on	ADP
ftr-410	106	12	the	the	DET
ftr-410	106	13	lives	life	NOUN
ftr-410	106	14	of	of	ADP
ftr-410	106	15	its	its	PRON
ftr-410	106	16	officers	officer	NOUN
ftr-410	106	17	.	.	PUNCT
ftr-410	107	1	8	8	NUM
ftr-410	108	1	the	the	DET
ftr-410	108	2	total	total	ADJ
ftr-410	108	3	premiums	premium	NOUN
ftr-410	108	4	paid	pay	VERB
ftr-410	108	5	were	be	AUX
ftr-410	108	6	$	$	SYM
ftr-410	108	7	11,178.50	11,178.50	NUM
ftr-410	108	8	,	,	PUNCT
ftr-410	108	9	and	and	CCONJ
ftr-410	108	10	the	the	DET
ftr-410	108	11	policy	policy	NOUN
ftr-410	108	12	was	be	AUX
ftr-410	108	13	subsequently	subsequently	ADV
ftr-410	108	14	surrendered	surrender	VERB
ftr-410	108	15	for	for	ADP
ftr-410	108	16	its	its	PRON
ftr-410	108	17	cash	cash	NOUN
ftr-410	108	18	value	value	NOUN
ftr-410	108	19	of	of	ADP
ftr-410	108	20	$	$	SYM
ftr-410	108	21	6,647.19	6,647.19	NUM
ftr-410	108	22	the	the	DET
ftr-410	108	23	taxpayer	taxpayer	NOUN
ftr-410	108	24	attempted	attempt	VERB
ftr-410	108	25	to	to	PART
ftr-410	108	26	deduct	deduct	VERB
ftr-410	108	27	the	the	DET
ftr-410	108	28	$	$	SYM
ftr-410	108	29	4,531.50	4,531.50	NUM
ftr-410	108	30	difference	difference	NOUN
ftr-410	108	31	between	between	ADP
ftr-410	108	32	these	these	DET
ftr-410	108	33	two	two	NUM
ftr-410	108	34	figures	figure	NOUN
ftr-410	108	35	(	(	PUNCT
ftr-410	108	36	i.e.	i.e.	X
ftr-410	108	37	,	,	PUNCT
ftr-410	108	38	$	$	SYM
ftr-410	108	39	11,178.50	11,178.50	NUM
ftr-410	108	40	and	and	CCONJ
ftr-410	108	41	$	$	SYM
ftr-410	108	42	6,647).2o	6,647).2o	NUM
ftr-410	108	43	the	the	DET
ftr-410	108	44	irs	irs	PROPN
ftr-410	108	45	disallowed	disallow	VERB
ftr-410	108	46	this	this	DET
ftr-410	108	47	deduction	deduction	NOUN
ftr-410	108	48	and	and	CCONJ
ftr-410	108	49	the	the	DET
ftr-410	108	50	board	board	NOUN
ftr-410	108	51	of	of	ADP
ftr-410	108	52	tax	tax	NOUN
ftr-410	108	53	appeals	appeal	NOUN
ftr-410	108	54	upheld	uphold	VERB
ftr-410	108	55	this	this	DET
ftr-410	108	56	position	position	NOUN
ftr-410	108	57	,	,	PUNCT
ftr-410	108	58	stating	state	VERB
ftr-410	108	59	that	that	SCONJ
ftr-410	108	60	"	"	PUNCT
ftr-410	108	61	[	[	X
ftr-410	108	62	t]o	t]o	ADP
ftr-410	108	63	the	the	DET
ftr-410	108	64	extent	extent	NOUN
ftr-410	108	65	the	the	DET
ftr-410	108	66	premiums	premium	NOUN
ftr-410	108	67	paid	pay	VERB
ftr-410	108	68	by	by	ADP
ftr-410	108	69	the	the	DET
ftr-410	108	70	petitioner	petitioner	NOUN
ftr-410	108	71	created	create	VERB
ftr-410	108	72	in	in	ADP
ftr-410	108	73	it	it	PRON
ftr-410	108	74	a	a	DET
ftr-410	108	75	right	right	NOUN
ftr-410	108	76	to	to	ADP
ftr-410	108	77	a	a	DET
ftr-410	108	78	surrender	surrender	NOUN
ftr-410	108	79	value	value	NOUN
ftr-410	108	80	,	,	PUNCT
ftr-410	108	81	they	they	PRON
ftr-410	108	82	constituted	constitute	VERB
ftr-410	108	83	a	a	DET
ftr-410	108	84	capital	capital	NOUN
ftr-410	108	85	investment	investment	NOUN
ftr-410	108	86	.	.	PUNCT
ftr-410	109	1	to	to	ADP
ftr-410	109	2	the	the	DET
ftr-410	109	3	extent	extent	NOUN
ftr-410	109	4	they	they	PRON
ftr-410	109	5	exceeded	exceed	VERB
ftr-410	109	6	the	the	DET
ftr-410	109	7	surrender	surrender	NOUN
ftr-410	109	8	value	value	NOUN
ftr-410	109	9	,	,	PUNCT
ftr-410	109	10	they	they	PRON
ftr-410	109	11	constituted	constitute	VERB
ftr-410	109	12	payment	payment	NOUN
ftr-410	109	13	for	for	ADP
ftr-410	109	14	earned	earn	VERB
ftr-410	109	15	insurance	insurance	NOUN
ftr-410	109	16	and	and	CCONJ
ftr-410	109	17	were	be	AUX
ftr-410	109	18	current	current	ADJ
ftr-410	109	19	expenses	expense	NOUN
ftr-410	109	20	.	.	PUNCT
ftr-410	109	21	"	"	PUNCT
ftr-410	110	1	2	2	NUM
ftr-410	110	2	'	'	PUNCT
ftr-410	110	3	in	in	ADP
ftr-410	110	4	effect	effect	NOUN
ftr-410	110	5	,	,	PUNCT
ftr-410	110	6	the	the	DET
ftr-410	110	7	court	court	NOUN
ftr-410	110	8	held	hold	VERB
ftr-410	110	9	that	that	SCONJ
ftr-410	110	10	the	the	DET
ftr-410	110	11	taxpayer	taxpayer	NOUN
ftr-410	110	12	's	's	PART
ftr-410	110	13	basis	basis	NOUN
ftr-410	110	14	was	be	AUX
ftr-410	110	15	equal	equal	ADJ
ftr-410	110	16	to	to	ADP
ftr-410	110	17	the	the	DET
ftr-410	110	18	policy	policy	NOUN
ftr-410	110	19	's	's	PART
ftr-410	110	20	cash	cash	NOUN
ftr-410	110	21	surrender	surrender	NOUN
ftr-410	110	22	value	value	NOUN
ftr-410	110	23	(	(	PUNCT
ftr-410	110	24	i.e.	i.e.	X
ftr-410	110	25	,	,	PUNCT
ftr-410	110	26	$	$	SYM
ftr-410	110	27	6,647	6,647	NUM
ftr-410	110	28	)	)	PUNCT
ftr-410	110	29	,	,	PUNCT
ftr-410	110	30	and	and	CCONJ
ftr-410	110	31	the	the	DET
ftr-410	110	32	insurance	insurance	NOUN
ftr-410	110	33	protection	protection	NOUN
ftr-410	110	34	portion	portion	NOUN
ftr-410	110	35	of	of	ADP
ftr-410	110	36	the	the	DET
ftr-410	110	37	premium	premium	NOUN
ftr-410	110	38	15	15	NUM
ftr-410	110	39	.	.	PUNCT
ftr-410	111	1	a	a	DET
ftr-410	111	2	sale	sale	NOUN
ftr-410	111	3	at	at	ADP
ftr-410	111	4	a	a	DET
ftr-410	111	5	price	price	NOUN
ftr-410	111	6	equal	equal	ADJ
ftr-410	111	7	to	to	ADP
ftr-410	111	8	cash	cash	NOUN
ftr-410	111	9	value	value	NOUN
ftr-410	111	10	could	could	AUX
ftr-410	111	11	certainly	certainly	ADV
ftr-410	111	12	produce	produce	VERB
ftr-410	111	13	a	a	DET
ftr-410	111	14	taxable	taxable	ADJ
ftr-410	111	15	gain	gain	NOUN
ftr-410	111	16	in	in	ADP
ftr-410	111	17	that	that	DET
ftr-410	111	18	cash	cash	NOUN
ftr-410	111	19	value	value	NOUN
ftr-410	111	20	increases	increase	VERB
ftr-410	111	21	over	over	ADP
ftr-410	111	22	time	time	NOUN
ftr-410	111	23	as	as	ADP
ftr-410	111	24	earnings	earning	NOUN
ftr-410	111	25	accrue	accrue	NOUN
ftr-410	111	26	.	.	PUNCT
ftr-410	112	1	yet	yet	ADV
ftr-410	112	2	,	,	PUNCT
ftr-410	112	3	under	under	ADP
ftr-410	112	4	the	the	DET
ftr-410	112	5	ruling	ruling	NOUN
ftr-410	112	6	,	,	PUNCT
ftr-410	112	7	no	no	DET
ftr-410	112	8	gain	gain	NOUN
ftr-410	112	9	is	be	AUX
ftr-410	112	10	produced	produce	VERB
ftr-410	112	11	if	if	SCONJ
ftr-410	112	12	the	the	DET
ftr-410	112	13	price	price	NOUN
ftr-410	112	14	is	be	AUX
ftr-410	112	15	less	less	ADJ
ftr-410	112	16	than	than	ADP
ftr-410	112	17	the	the	DET
ftr-410	112	18	amount	amount	NOUN
ftr-410	112	19	of	of	ADP
ftr-410	112	20	aggregate	aggregate	ADJ
ftr-410	112	21	premiums	premium	NOUN
ftr-410	112	22	.	.	PUNCT
ftr-410	113	1	thus	thus	ADV
ftr-410	113	2	,	,	PUNCT
ftr-410	113	3	rev	rev	PROPN
ftr-410	113	4	.	.	PROPN
ftr-410	114	1	rul	rul	PROPN
ftr-410	114	2	.	.	PUNCT
ftr-410	115	1	70	70	NUM
ftr-410	115	2	-	-	SYM
ftr-410	115	3	38	38	NUM
ftr-410	115	4	perpetuates	perpetuate	VERB
ftr-410	115	5	the	the	DET
ftr-410	115	6	government	government	NOUN
ftr-410	115	7	's	's	PART
ftr-410	115	8	endorsement	endorsement	NOUN
ftr-410	115	9	of	of	ADP
ftr-410	115	10	the	the	DET
ftr-410	115	11	aggregate	aggregate	ADJ
ftr-410	115	12	premium	premium	NOUN
ftr-410	115	13	approach	approach	NOUN
ftr-410	115	14	in	in	ADP
ftr-410	115	15	the	the	DET
ftr-410	115	16	office	office	NOUN
ftr-410	115	17	decision	decision	NOUN
ftr-410	115	18	indeed	indeed	ADV
ftr-410	115	19	,	,	PUNCT
ftr-410	115	20	it	it	PRON
ftr-410	115	21	would	would	AUX
ftr-410	115	22	be	be	AUX
ftr-410	115	23	difficult	difficult	ADJ
ftr-410	115	24	to	to	PART
ftr-410	115	25	read	read	VERB
ftr-410	115	26	the	the	DET
ftr-410	115	27	ruling	ruling	NOUN
ftr-410	115	28	differently	differently	ADV
ftr-410	115	29	inasmuch	inasmuch	ADJ
ftr-410	115	30	as	as	SCONJ
ftr-410	115	31	it	it	PRON
ftr-410	115	32	explicitly	explicitly	ADV
ftr-410	115	33	acknowledges	acknowledge	VERB
ftr-410	115	34	that	that	SCONJ
ftr-410	115	35	it	it	PRON
ftr-410	115	36	is	be	AUX
ftr-410	115	37	designed	design	VERB
ftr-410	115	38	to	to	PART
ftr-410	115	39	do	do	VERB
ftr-410	115	40	nothing	nothing	PRON
ftr-410	115	41	more	more	ADJ
ftr-410	115	42	than	than	ADP
ftr-410	115	43	restate	restate	ADJ
ftr-410	115	44	(	(	PUNCT
ftr-410	115	45	rather	rather	ADV
ftr-410	115	46	than	than	ADP
ftr-410	115	47	overrule	overrule	VERB
ftr-410	115	48	)	)	PUNCT
ftr-410	115	49	the	the	DET
ftr-410	115	50	government	government	NOUN
ftr-410	115	51	's	's	PART
ftr-410	115	52	initial	initial	ADJ
ftr-410	115	53	position	position	NOUN
ftr-410	115	54	.	.	PUNCT
ftr-410	116	1	16	16	NUM
ftr-410	116	2	.	.	PUNCT
ftr-410	117	1	see	see	VERB
ftr-410	117	2	irc	irc	PROPN
ftr-410	117	3	§	§	PROPN
ftr-410	117	4	264	264	NUM
ftr-410	117	5	(	(	PUNCT
ftr-410	117	6	denying	deny	VERB
ftr-410	117	7	a	a	DET
ftr-410	117	8	deduction	deduction	NOUN
ftr-410	117	9	for	for	ADP
ftr-410	117	10	the	the	DET
ftr-410	117	11	payment	payment	NOUN
ftr-410	117	12	of	of	ADP
ftr-410	117	13	life	life	NOUN
ftr-410	117	14	insurance	insurance	NOUN
ftr-410	117	15	premiums	premium	NOUN
ftr-410	117	16	)	)	PUNCT
ftr-410	117	17	.	.	PUNCT
ftr-410	118	1	for	for	ADP
ftr-410	118	2	example	example	NOUN
ftr-410	118	3	,	,	PUNCT
ftr-410	118	4	if	if	SCONJ
ftr-410	118	5	the	the	DET
ftr-410	118	6	taxpayer	taxpayer	NOUN
ftr-410	118	7	had	have	AUX
ftr-410	118	8	paid	pay	VERB
ftr-410	118	9	$	$	SYM
ftr-410	118	10	10,000	10,000	NUM
ftr-410	118	11	in	in	ADP
ftr-410	118	12	premiums	premium	NOUN
ftr-410	118	13	,	,	PUNCT
ftr-410	118	14	sold	sell	VERB
ftr-410	118	15	the	the	DET
ftr-410	118	16	policy	policy	NOUN
ftr-410	118	17	for	for	ADP
ftr-410	118	18	$	$	SYM
ftr-410	118	19	6,000	6,000	NUM
ftr-410	118	20	,	,	PUNCT
ftr-410	118	21	and	and	CCONJ
ftr-410	118	22	then	then	ADV
ftr-410	118	23	sought	seek	VERB
ftr-410	118	24	to	to	PART
ftr-410	118	25	deduct	deduct	VERB
ftr-410	118	26	$	$	SYM
ftr-410	118	27	4,000	4,000	NUM
ftr-410	118	28	as	as	ADP
ftr-410	118	29	a	a	DET
ftr-410	118	30	loss	loss	NOUN
ftr-410	118	31	,	,	PUNCT
ftr-410	118	32	irc	irc	ADV
ftr-410	118	33	§	§	PROPN
ftr-410	118	34	264	264	NUM
ftr-410	118	35	strongly	strongly	ADV
ftr-410	118	36	suggests	suggest	VERB
ftr-410	118	37	that	that	SCONJ
ftr-410	118	38	this	this	PRON
ftr-410	118	39	would	would	AUX
ftr-410	118	40	be	be	AUX
ftr-410	118	41	an	an	DET
ftr-410	118	42	inappropriate	inappropriate	ADJ
ftr-410	118	43	outcome	outcome	NOUN
ftr-410	118	44	.	.	PUNCT
ftr-410	119	1	17	17	NUM
ftr-410	119	2	.	.	NOUN
ftr-410	119	3	6	6	NUM
ftr-410	119	4	b.t.a	b.t.a	NOUN
ftr-410	119	5	.	.	PROPN
ftr-410	119	6	980	980	NUM
ftr-410	119	7	,	,	PUNCT
ftr-410	119	8	982	982	NUM
ftr-410	119	9	(	(	PUNCT
ftr-410	119	10	1927	1927	NUM
ftr-410	119	11	)	)	PUNCT
ftr-410	119	12	.	.	PUNCT
ftr-410	120	1	18	18	NUM
ftr-410	120	2	.	.	PUNCT
ftr-410	121	1	i	i	PRON
ftr-410	121	2	d.	d.	PROPN
ftr-410	121	3	19	19	NUM
ftr-410	121	4	.	.	PUNCT
ftr-410	122	1	i	i	PRON
ftr-410	122	2	d.	d.	PROPN
ftr-410	122	3	20	20	NUM
ftr-410	122	4	.	.	PUNCT
ftr-410	123	1	i	i	PRON
ftr-410	123	2	d.	d.	PROPN
ftr-410	123	3	21	21	NUM
ftr-410	123	4	.	.	PUNCT
ftr-410	124	1	i	i	PRON
ftr-410	124	2	d.	d.	PROPN
ftr-410	124	3	at	at	ADP
ftr-410	124	4	984	984	NUM
ftr-410	124	5	.	.	PUNCT
ftr-410	125	1	[	[	X
ftr-410	125	2	vol	vol	NOUN
ftr-410	125	3	.	.	PUNCT
ftr-410	125	4	7:9	7:9	NUM
ftr-410	125	5	a	a	DET
ftr-410	125	6	new	new	ADJ
ftr-410	125	7	model	model	NOUN
ftr-410	125	8	for	for	ADP
ftr-410	125	9	identifying	identify	VERB
ftr-410	125	10	basis	basis	NOUN
ftr-410	125	11	in	in	ADP
ftr-410	125	12	life	life	NOUN
ftr-410	125	13	insurance	insurance	NOUN
ftr-410	125	14	(	(	PUNCT
ftr-410	125	15	i.e.	i.e.	X
ftr-410	125	16	,	,	PUNCT
ftr-410	125	17	$	$	SYM
ftr-410	125	18	4,531.50	4,531.50	NUM
ftr-410	125	19	)	)	PUNCT
ftr-410	125	20	was	be	AUX
ftr-410	125	21	an	an	DET
ftr-410	125	22	extinguished	extinguished	ADJ
ftr-410	125	23	asset	asset	NOUN
ftr-410	125	24	.	.	PUNCT
ftr-410	126	1	the	the	DET
ftr-410	126	2	taxpayer	taxpayer	NOUN
ftr-410	126	3	,	,	PUNCT
ftr-410	126	4	therefore	therefore	ADV
ftr-410	126	5	,	,	PUNCT
ftr-410	126	6	did	do	AUX
ftr-410	126	7	not	not	PART
ftr-410	126	8	sustain	sustain	VERB
ftr-410	126	9	an	an	DET
ftr-410	126	10	allowable	allowable	ADJ
ftr-410	126	11	loss	loss	NOUN
ftr-410	126	12	on	on	ADP
ftr-410	126	13	the	the	DET
ftr-410	126	14	sale	sale	NOUN
ftr-410	126	15	.	.	PUNCT
ftr-410	127	1	with	with	ADP
ftr-410	127	2	a	a	DET
ftr-410	127	3	single	single	ADJ
ftr-410	127	4	,	,	PUNCT
ftr-410	127	5	and	and	CCONJ
ftr-410	127	6	ultimately	ultimately	ADV
ftr-410	127	7	unimportant	unimportant	ADJ
ftr-410	127	8	,	,	PUNCT
ftr-410	127	9	exception	exception	NOUN
ftr-410	127	10	,	,	PUNCT
ftr-410	127	11	'	'	PUNCT
ftr-410	127	12	the	the	DET
ftr-410	127	13	government	government	NOUN
ftr-410	127	14	handily	handily	ADV
ftr-410	127	15	won	win	VERB
ftr-410	127	16	every	every	DET
ftr-410	127	17	subsequent	subsequent	ADJ
ftr-410	127	18	case	case	NOUN
ftr-410	127	19	on	on	ADP
ftr-410	127	20	this	this	DET
ftr-410	127	21	issue	issue	NOUN
ftr-410	127	22	.	.	PUNCT
ftr-410	128	1	three	three	NUM
ftr-410	128	2	cases	case	NOUN
ftr-410	128	3	,	,	PUNCT
ftr-410	128	4	namely	namely	ADV
ftr-410	128	5	,	,	PUNCT
ftr-410	128	6	keystone	keystone	PROPN
ftr-410	128	7	consolidated	consolidated	PROPN
ftr-410	128	8	publishing	publishing	PROPN
ftr-410	128	9	co.	co.	PROPN
ftr-410	128	10	v.	v.	ADP
ftr-410	128	11	comm	comm	NOUN
ftr-410	128	12	'	'	PART
ftr-410	128	13	r,23	r,23	NOUN
ftr-410	128	14	century	century	NOUN
ftr-410	128	15	wood	wood	NOUN
ftr-410	128	16	preserving	preserving	PROPN
ftr-410	128	17	co.	co.	PROPN
ftr-410	128	18	v.	v.	ADP
ftr-410	128	19	comm	comm	NOUN
ftr-410	128	20	'	'	PART
ftr-410	128	21	r,24	r,24	NOUN
ftr-410	128	22	and	and	CCONJ
ftr-410	128	23	summers	summer	NOUN
ftr-410	128	24	&	&	CCONJ
ftr-410	128	25	moore	moore	PROPN
ftr-410	128	26	v.	v.	PROPN
ftr-410	128	27	comm	comm	PROPN
ftr-410	128	28	'	'	PUNCT
ftr-410	128	29	r,25	r,25	X
ftr-410	128	30	involved	involve	VERB
ftr-410	128	31	the	the	DET
ftr-410	128	32	sale	sale	NOUN
ftr-410	128	33	of	of	ADP
ftr-410	128	34	life	life	NOUN
ftr-410	128	35	insurance	insurance	NOUN
ftr-410	128	36	polices	police	NOUN
ftr-410	128	37	at	at	ADP
ftr-410	128	38	a	a	DET
ftr-410	128	39	price	price	NOUN
ftr-410	128	40	equal	equal	ADJ
ftr-410	128	41	to	to	ADP
ftr-410	128	42	their	their	PRON
ftr-410	128	43	cash	cash	NOUN
ftr-410	128	44	surrender	surrender	NOUN
ftr-410	128	45	values	value	NOUN
ftr-410	128	46	,	,	PUNCT
ftr-410	128	47	which	which	PRON
ftr-410	128	48	were	be	AUX
ftr-410	128	49	far	far	ADV
ftr-410	128	50	less	less	ADJ
ftr-410	128	51	than	than	ADP
ftr-410	128	52	the	the	DET
ftr-410	128	53	aggregate	aggregate	ADJ
ftr-410	128	54	premiums	premium	NOUN
ftr-410	128	55	paid	pay	VERB
ftr-410	128	56	by	by	ADP
ftr-410	128	57	the	the	DET
ftr-410	128	58	taxpayers	taxpayer	NOUN
ftr-410	128	59	.	.	PUNCT
ftr-410	129	1	in	in	ADP
ftr-410	129	2	each	each	DET
ftr-410	129	3	case	case	NOUN
ftr-410	129	4	,	,	PUNCT
ftr-410	129	5	as	as	ADP
ftr-410	129	6	in	in	ADP
ftr-410	129	7	standard	standard	ADJ
ftr-410	129	8	brewing	brewing	NOUN
ftr-410	129	9	,	,	PUNCT
ftr-410	129	10	the	the	DET
ftr-410	129	11	taxpayer	taxpayer	NOUN
ftr-410	129	12	sought	seek	VERB
ftr-410	129	13	to	to	PART
ftr-410	129	14	deduct	deduct	VERB
ftr-410	129	15	as	as	ADP
ftr-410	129	16	a	a	DET
ftr-410	129	17	loss	loss	NOUN
ftr-410	129	18	the	the	DET
ftr-410	129	19	difference	difference	NOUN
ftr-410	129	20	between	between	ADP
ftr-410	129	21	the	the	DET
ftr-410	129	22	(	(	PUNCT
ftr-410	129	23	higher	high	ADJ
ftr-410	129	24	)	)	PUNCT
ftr-410	129	25	aggregate	aggregate	ADJ
ftr-410	129	26	premiums	premium	NOUN
ftr-410	129	27	paid	pay	VERB
ftr-410	129	28	and	and	CCONJ
ftr-410	129	29	the	the	DET
ftr-410	129	30	(	(	PUNCT
ftr-410	129	31	lower	low	ADJ
ftr-410	129	32	)	)	PUNCT
ftr-410	129	33	sales	sale	NOUN
ftr-410	129	34	proceeds	proceed	NOUN
ftr-410	129	35	received	receive	VERB
ftr-410	129	36	.	.	PUNCT
ftr-410	130	1	the	the	DET
ftr-410	130	2	courts	court	NOUN
ftr-410	130	3	,	,	PUNCT
ftr-410	130	4	however	however	ADV
ftr-410	130	5	,	,	PUNCT
ftr-410	130	6	uniformly	uniformly	ADV
ftr-410	130	7	denied	deny	VERB
ftr-410	130	8	the	the	DET
ftr-410	130	9	deduction	deduction	NOUN
ftr-410	130	10	,	,	PUNCT
ftr-410	130	11	holding	hold	VERB
ftr-410	130	12	that	that	SCONJ
ftr-410	130	13	the	the	DET
ftr-410	130	14	taxpayer	taxpayer	NOUN
ftr-410	130	15	's	's	PART
ftr-410	130	16	basis	basis	NOUN
ftr-410	130	17	was	be	AUX
ftr-410	130	18	equal	equal	ADJ
ftr-410	130	19	to	to	ADP
ftr-410	130	20	the	the	DET
ftr-410	130	21	policy	policy	NOUN
ftr-410	130	22	's	's	PART
ftr-410	130	23	cash	cash	NOUN
ftr-410	130	24	surrender	surrender	NOUN
ftr-410	130	25	value	value	NOUN
ftr-410	130	26	(	(	PUNCT
ftr-410	130	27	which	which	PRON
ftr-410	130	28	,	,	PUNCT
ftr-410	130	29	in	in	ADP
ftr-410	130	30	these	these	DET
ftr-410	130	31	cases	case	NOUN
ftr-410	130	32	,	,	PUNCT
ftr-410	130	33	equaled	equal	VERB
ftr-410	130	34	the	the	DET
ftr-410	130	35	selling	selling	NOUN
ftr-410	130	36	price	price	NOUN
ftr-410	130	37	of	of	ADP
ftr-410	130	38	the	the	DET
ftr-410	130	39	policies	policy	NOUN
ftr-410	130	40	)	)	PUNCT
ftr-410	130	41	.	.	PUNCT
ftr-410	131	1	echoed	echo	VERB
ftr-410	131	2	in	in	ADP
ftr-410	131	3	many	many	ADJ
ftr-410	131	4	of	of	ADP
ftr-410	131	5	these	these	DET
ftr-410	131	6	decisions	decision	NOUN
ftr-410	131	7	is	be	AUX
ftr-410	131	8	the	the	DET
ftr-410	131	9	following	follow	VERB
ftr-410	131	10	simple	simple	ADJ
ftr-410	131	11	principle	principle	NOUN
ftr-410	131	12	:	:	PUNCT
ftr-410	131	13	"	"	PUNCT
ftr-410	131	14	the	the	DET
ftr-410	131	15	part	part	NOUN
ftr-410	131	16	of	of	ADP
ftr-410	131	17	the	the	DET
ftr-410	131	18	premiums	premium	NOUN
ftr-410	131	19	which	which	PRON
ftr-410	131	20	represents	represent	VERB
ftr-410	131	21	annual	annual	ADJ
ftr-410	131	22	insurance	insurance	NOUN
ftr-410	131	23	protection	protection	NOUN
ftr-410	131	24	has	have	AUX
ftr-410	131	25	been	be	AUX
ftr-410	131	26	earned	earn	VERB
ftr-410	131	27	and	and	CCONJ
ftr-410	131	28	used	use	VERB
ftr-410	131	29	.	.	PUNCT
ftr-410	132	1	'	'	NUM
ftr-410	132	2	26	26	NUM
ftr-410	132	3	as	as	ADP
ftr-410	132	4	such	such	ADJ
ftr-410	132	5	,	,	PUNCT
ftr-410	132	6	it	it	PRON
ftr-410	132	7	could	could	AUX
ftr-410	132	8	not	not	PART
ftr-410	132	9	be	be	AUX
ftr-410	132	10	embedded	embed	VERB
ftr-410	132	11	in	in	ADP
ftr-410	132	12	the	the	DET
ftr-410	132	13	policy	policy	NOUN
ftr-410	132	14	's	's	PART
ftr-410	132	15	tax	tax	NOUN
ftr-410	132	16	basis	basis	NOUN
ftr-410	132	17	.	.	PUNCT
ftr-410	133	1	court	court	NOUN
ftr-410	133	2	cases	case	NOUN
ftr-410	133	3	that	that	PRON
ftr-410	133	4	involved	involve	VERB
ftr-410	133	5	the	the	DET
ftr-410	133	6	surrender	surrender	NOUN
ftr-410	133	7	,	,	PUNCT
ftr-410	133	8	rather	rather	ADV
ftr-410	133	9	than	than	ADP
ftr-410	133	10	the	the	DET
ftr-410	133	11	sale	sale	NOUN
ftr-410	133	12	,	,	PUNCT
ftr-410	133	13	of	of	ADP
ftr-410	133	14	a	a	DET
ftr-410	133	15	policy	policy	NOUN
ftr-410	133	16	have	have	AUX
ftr-410	133	17	also	also	ADV
ftr-410	133	18	denied	deny	VERB
ftr-410	133	19	loss	loss	NOUN
ftr-410	133	20	deductions	deduction	NOUN
ftr-410	133	21	to	to	ADP
ftr-410	133	22	taxpayers	taxpayer	NOUN
ftr-410	133	23	who	who	PRON
ftr-410	133	24	attempted	attempt	VERB
ftr-410	133	25	to	to	PART
ftr-410	133	26	invoke	invoke	VERB
ftr-410	133	27	the	the	DET
ftr-410	133	28	aggregate	aggregate	ADJ
ftr-410	133	29	premium	premium	NOUN
ftr-410	133	30	approach	approach	NOUN
ftr-410	133	31	.	.	PUNCT
ftr-410	134	1	in	in	ADP
ftr-410	134	2	the	the	DET
ftr-410	134	3	context	context	NOUN
ftr-410	134	4	of	of	ADP
ftr-410	134	5	a	a	DET
ftr-410	134	6	policy	policy	NOUN
ftr-410	134	7	surrender	surrender	NOUN
ftr-410	134	8	,	,	PUNCT
ftr-410	134	9	the	the	DET
ftr-410	134	10	code	code	NOUN
ftr-410	134	11	directs	direct	VERB
ftr-410	134	12	taxpayers	taxpayer	NOUN
ftr-410	134	13	to	to	PART
ftr-410	134	14	use	use	VERB
ftr-410	134	15	the	the	DET
ftr-410	134	16	aggregate	aggregate	ADJ
ftr-410	134	17	premiums	premium	NOUN
ftr-410	134	18	paid	pay	VERB
ftr-410	134	19	as	as	ADP
ftr-410	134	20	their	their	PRON
ftr-410	134	21	tax	tax	NOUN
ftr-410	134	22	basis	basis	NOUN
ftr-410	134	23	forgain	forgain	NOUN
ftr-410	134	24	purposes;27	purposes;27	NOUN
ftr-410	134	25	in	in	ADP
ftr-410	134	26	contrast	contrast	NOUN
ftr-410	134	27	,	,	PUNCT
ftr-410	134	28	the	the	DET
ftr-410	134	29	code	code	NOUN
ftr-410	134	30	is	be	AUX
ftr-410	134	31	silent	silent	ADJ
ftr-410	134	32	about	about	ADP
ftr-410	134	33	how	how	SCONJ
ftr-410	134	34	to	to	PART
ftr-410	134	35	compute	compute	VERB
ftr-410	134	36	tax	tax	NOUN
ftr-410	134	37	basis	basis	NOUN
ftr-410	134	38	for	for	ADP
ftr-410	134	39	loss	loss	NOUN
ftr-410	134	40	purposes	purpose	NOUN
ftr-410	134	41	.	.	PUNCT
ftr-410	135	1	thus	thus	ADV
ftr-410	135	2	,	,	PUNCT
ftr-410	135	3	in	in	ADP
ftr-410	135	4	the	the	DET
ftr-410	135	5	surrender	surrender	NOUN
ftr-410	135	6	cases	case	NOUN
ftr-410	135	7	as	as	ADP
ftr-410	135	8	in	in	ADP
ftr-410	135	9	the	the	DET
ftr-410	135	10	sales	sale	NOUN
ftr-410	135	11	cases	case	NOUN
ftr-410	135	12	,	,	PUNCT
ftr-410	135	13	the	the	DET
ftr-410	135	14	courts	court	NOUN
ftr-410	135	15	were	be	AUX
ftr-410	135	16	required	require	VERB
ftr-410	135	17	to	to	PART
ftr-410	135	18	compute	compute	VERB
ftr-410	135	19	tax	tax	NOUN
ftr-410	135	20	basis	basis	NOUN
ftr-410	135	21	using	use	VERB
ftr-410	135	22	conventional	conventional	ADJ
ftr-410	135	23	principles	principle	NOUN
ftr-410	135	24	in	in	ADP
ftr-410	135	25	determining	determine	VERB
ftr-410	135	26	the	the	DET
ftr-410	135	27	amount	amount	NOUN
ftr-410	135	28	of	of	ADP
ftr-410	135	29	the	the	DET
ftr-410	135	30	22	22	NUM
ftr-410	135	31	.	.	PUNCT
ftr-410	136	1	see	see	VERB
ftr-410	136	2	forbes	forbes	PROPN
ftr-410	136	3	lithograph	lithograph	PROPN
ftr-410	136	4	mfg	mfg	PROPN
ftr-410	136	5	.	.	PUNCT
ftr-410	136	6	co.	co.	PROPN
ftr-410	137	1	v.	v.	ADP
ftr-410	137	2	white	white	PROPN
ftr-410	137	3	,	,	PUNCT
ftr-410	137	4	42	42	NUM
ftr-410	137	5	f.2d	f.2d	NOUN
ftr-410	137	6	287	287	NUM
ftr-410	137	7	,	,	PUNCT
ftr-410	137	8	288	288	NUM
ftr-410	137	9	(	(	PUNCT
ftr-410	137	10	d.	d.	PROPN
ftr-410	137	11	mass	mass	PROPN
ftr-410	137	12	.	.	PROPN
ftr-410	137	13	1930	1930	NUM
ftr-410	137	14	)	)	PUNCT
ftr-410	137	15	.	.	PUNCT
ftr-410	138	1	the	the	DET
ftr-410	138	2	facts	fact	NOUN
ftr-410	138	3	of	of	ADP
ftr-410	138	4	forbes	forbe	NOUN
ftr-410	138	5	were	be	AUX
ftr-410	138	6	virtually	virtually	ADV
ftr-410	138	7	identical	identical	ADJ
ftr-410	138	8	to	to	ADP
ftr-410	138	9	those	those	PRON
ftr-410	138	10	of	of	ADP
ftr-410	138	11	standard	standard	PROPN
ftr-410	138	12	brewing	brewing	PROPN
ftr-410	138	13	co.	co.	PROPN
ftr-410	138	14	:	:	PUNCT
ftr-410	138	15	a	a	DET
ftr-410	138	16	corporation	corporation	NOUN
ftr-410	138	17	owned	own	VERB
ftr-410	138	18	life	life	NOUN
ftr-410	138	19	insurance	insurance	NOUN
ftr-410	138	20	policies	policy	NOUN
ftr-410	138	21	on	on	ADP
ftr-410	138	22	the	the	DET
ftr-410	138	23	lives	life	NOUN
ftr-410	138	24	of	of	ADP
ftr-410	138	25	its	its	PRON
ftr-410	138	26	officers	officer	NOUN
ftr-410	138	27	.	.	PUNCT
ftr-410	139	1	when	when	SCONJ
ftr-410	139	2	the	the	DET
ftr-410	139	3	company	company	NOUN
ftr-410	139	4	surrendered	surrender	VERB
ftr-410	139	5	these	these	DET
ftr-410	139	6	policies	policy	NOUN
ftr-410	139	7	,	,	PUNCT
ftr-410	139	8	it	it	PRON
ftr-410	139	9	sought	seek	VERB
ftr-410	139	10	to	to	PART
ftr-410	139	11	take	take	VERB
ftr-410	139	12	a	a	DET
ftr-410	139	13	loss	loss	NOUN
ftr-410	139	14	on	on	ADP
ftr-410	139	15	the	the	DET
ftr-410	139	16	difference	difference	NOUN
ftr-410	139	17	between	between	ADP
ftr-410	139	18	the	the	DET
ftr-410	139	19	cash	cash	NOUN
ftr-410	139	20	value	value	NOUN
ftr-410	139	21	it	it	PRON
ftr-410	139	22	received	receive	VERB
ftr-410	139	23	and	and	CCONJ
ftr-410	139	24	the	the	DET
ftr-410	139	25	premiums	premium	NOUN
ftr-410	139	26	it	it	PRON
ftr-410	139	27	had	have	AUX
ftr-410	139	28	paid	pay	VERB
ftr-410	139	29	.	.	PUNCT
ftr-410	140	1	the	the	DET
ftr-410	140	2	federal	federal	ADJ
ftr-410	140	3	district	district	PROPN
ftr-410	140	4	court	court	PROPN
ftr-410	140	5	of	of	ADP
ftr-410	140	6	massachusetts	massachusetts	PROPN
ftr-410	140	7	held	hold	VERB
ftr-410	140	8	in	in	ADP
ftr-410	140	9	the	the	DET
ftr-410	140	10	taxpayer	taxpayer	NOUN
ftr-410	140	11	's	's	PART
ftr-410	140	12	favor	favor	NOUN
ftr-410	140	13	,	,	PUNCT
ftr-410	140	14	ruling	rule	VERB
ftr-410	140	15	that	that	SCONJ
ftr-410	140	16	the	the	DET
ftr-410	140	17	taxpayer	taxpayer	NOUN
ftr-410	140	18	's	's	PART
ftr-410	140	19	basis	basis	NOUN
ftr-410	140	20	in	in	ADP
ftr-410	140	21	a	a	DET
ftr-410	140	22	life	life	NOUN
ftr-410	140	23	insurance	insurance	NOUN
ftr-410	140	24	contract	contract	NOUN
ftr-410	140	25	was	be	AUX
ftr-410	140	26	equal	equal	ADJ
ftr-410	140	27	to	to	ADP
ftr-410	140	28	the	the	DET
ftr-410	140	29	amount	amount	NOUN
ftr-410	140	30	of	of	ADP
ftr-410	140	31	aggregate	aggregate	ADJ
ftr-410	140	32	premiums	premium	NOUN
ftr-410	140	33	it	it	PRON
ftr-410	140	34	had	have	AUX
ftr-410	140	35	paid	pay	VERB
ftr-410	140	36	,	,	PUNCT
ftr-410	140	37	not	not	PART
ftr-410	140	38	the	the	DET
ftr-410	140	39	policy	policy	NOUN
ftr-410	140	40	's	's	PART
ftr-410	140	41	cash	cash	NOUN
ftr-410	140	42	surrender	surrender	NOUN
ftr-410	140	43	value	value	NOUN
ftr-410	140	44	.	.	PUNCT
ftr-410	141	1	in	in	ADP
ftr-410	141	2	reaching	reach	VERB
ftr-410	141	3	this	this	DET
ftr-410	141	4	holding	holding	NOUN
ftr-410	141	5	,	,	PUNCT
ftr-410	141	6	the	the	DET
ftr-410	141	7	court	court	NOUN
ftr-410	141	8	relied	rely	VERB
ftr-410	141	9	almost	almost	ADV
ftr-410	141	10	exclusively	exclusively	ADV
ftr-410	141	11	on	on	ADP
ftr-410	141	12	lucas	lucas	PROPN
ftr-410	141	13	v.	v.	PROPN
ftr-410	141	14	alexander	alexander	PROPN
ftr-410	141	15	,	,	PUNCT
ftr-410	141	16	279	279	NUM
ftr-410	141	17	u.s	u.s	PROPN
ftr-410	141	18	.	.	PROPN
ftr-410	141	19	573	573	NUM
ftr-410	141	20	(	(	PUNCT
ftr-410	141	21	1929	1929	NUM
ftr-410	141	22	)	)	PUNCT
ftr-410	141	23	,	,	PUNCT
ftr-410	141	24	a	a	DET
ftr-410	141	25	united	united	PROPN
ftr-410	141	26	states	states	PROPN
ftr-410	141	27	supreme	supreme	PROPN
ftr-410	141	28	court	court	PROPN
ftr-410	141	29	decision	decision	NOUN
ftr-410	141	30	.	.	PUNCT
ftr-410	142	1	while	while	SCONJ
ftr-410	142	2	the	the	DET
ftr-410	142	3	alexander	alexander	PROPN
ftr-410	142	4	case	case	NOUN
ftr-410	142	5	addressed	address	VERB
ftr-410	142	6	the	the	DET
ftr-410	142	7	issue	issue	NOUN
ftr-410	142	8	of	of	ADP
ftr-410	142	9	tax	tax	NOUN
ftr-410	142	10	basis	basis	NOUN
ftr-410	142	11	,	,	PUNCT
ftr-410	142	12	its	its	PRON
ftr-410	142	13	primary	primary	ADJ
ftr-410	142	14	focus	focus	NOUN
ftr-410	142	15	was	be	AUX
ftr-410	142	16	the	the	DET
ftr-410	142	17	value	value	NOUN
ftr-410	142	18	of	of	ADP
ftr-410	142	19	certain	certain	ADJ
ftr-410	142	20	endowment	endowment	NOUN
ftr-410	142	21	policies	policy	NOUN
ftr-410	142	22	owned	own	VERB
ftr-410	142	23	on	on	ADP
ftr-410	142	24	march	march	PROPN
ftr-410	142	25	1	1	NUM
ftr-410	142	26	,	,	PUNCT
ftr-410	142	27	1913	1913	NUM
ftr-410	142	28	(	(	PUNCT
ftr-410	142	29	the	the	DET
ftr-410	142	30	inception	inception	ADJ
ftr-410	142	31	date	date	NOUN
ftr-410	142	32	of	of	ADP
ftr-410	142	33	the	the	DET
ftr-410	142	34	income	income	NOUN
ftr-410	142	35	tax	tax	NOUN
ftr-410	142	36	)	)	PUNCT
ftr-410	142	37	.	.	PUNCT
ftr-410	143	1	23	23	NUM
ftr-410	143	2	.	.	X
ftr-410	143	3	26	26	NUM
ftr-410	143	4	b.t.a	b.t.a	NOUN
ftr-410	143	5	.	.	PUNCT
ftr-410	143	6	1210	1210	NUM
ftr-410	143	7	(	(	PUNCT
ftr-410	143	8	1932	1932	NUM
ftr-410	143	9	)	)	PUNCT
ftr-410	143	10	.	.	PUNCT
ftr-410	144	1	24	24	NUM
ftr-410	144	2	.	.	NUM
ftr-410	144	3	69	69	NUM
ftr-410	144	4	f.2d	f.2d	X
ftr-410	144	5	967	967	NUM
ftr-410	144	6	(	(	PUNCT
ftr-410	144	7	3rd	3rd	ADJ
ftr-410	144	8	cir	cir	NOUN
ftr-410	144	9	.	.	PUNCT
ftr-410	144	10	1934	1934	NUM
ftr-410	144	11	)	)	PUNCT
ftr-410	144	12	.	.	PUNCT
ftr-410	145	1	25	25	NUM
ftr-410	145	2	.	.	PUNCT
ftr-410	146	1	b.t.a.m	b.t.a.m	PROPN
ftr-410	146	2	.	.	PROPN
ftr-410	146	3	(	(	PUNCT
ftr-410	146	4	p.h	p.h	PROPN
ftr-410	146	5	.	.	PROPN
ftr-410	146	6	)	)	PUNCT
ftr-410	146	7	35100	35100	NUM
ftr-410	146	8	(	(	PUNCT
ftr-410	146	9	1935	1935	NUM
ftr-410	146	10	)	)	PUNCT
ftr-410	146	11	.	.	PUNCT
ftr-410	147	1	26	26	NUM
ftr-410	147	2	.	.	PUNCT
ftr-410	148	1	i	i	PRON
ftr-410	148	2	d.	d.	PROPN
ftr-410	148	3	in	in	ADP
ftr-410	148	4	century	century	NOUN
ftr-410	148	5	wood	wood	NOUN
ftr-410	148	6	preserving	preserving	NOUN
ftr-410	148	7	,	,	PUNCT
ftr-410	148	8	the	the	DET
ftr-410	148	9	court	court	NOUN
ftr-410	148	10	did	do	AUX
ftr-410	148	11	not	not	PART
ftr-410	148	12	establish	establish	VERB
ftr-410	148	13	a	a	DET
ftr-410	148	14	per	per	X
ftr-410	148	15	se	se	X
ftr-410	148	16	rule	rule	NOUN
ftr-410	148	17	that	that	SCONJ
ftr-410	148	18	basis	basis	NOUN
ftr-410	148	19	is	be	AUX
ftr-410	148	20	equal	equal	ADJ
ftr-410	148	21	to	to	ADP
ftr-410	148	22	cash	cash	NOUN
ftr-410	148	23	value	value	NOUN
ftr-410	148	24	.	.	PUNCT
ftr-410	149	1	it	it	PRON
ftr-410	149	2	held	hold	VERB
ftr-410	149	3	instead	instead	ADV
ftr-410	149	4	that	that	DET
ftr-410	149	5	basis	basis	NOUN
ftr-410	149	6	must	must	AUX
ftr-410	149	7	be	be	AUX
ftr-410	149	8	reduced	reduce	VERB
ftr-410	149	9	by	by	ADP
ftr-410	149	10	the	the	DET
ftr-410	149	11	costof	costof	NOUN
ftr-410	149	12	-	-	PUNCT
ftr-410	149	13	insurance	insurance	NOUN
ftr-410	149	14	protection	protection	NOUN
ftr-410	149	15	and	and	CCONJ
ftr-410	149	16	that	that	SCONJ
ftr-410	149	17	,	,	PUNCT
ftr-410	149	18	given	give	VERB
ftr-410	149	19	the	the	DET
ftr-410	149	20	taxpayer	taxpayer	NOUN
ftr-410	149	21	's	's	PART
ftr-410	149	22	failure	failure	NOUN
ftr-410	149	23	of	of	ADP
ftr-410	149	24	proof	proof	NOUN
ftr-410	149	25	,	,	PUNCT
ftr-410	149	26	basis	basis	NOUN
ftr-410	149	27	should	should	AUX
ftr-410	149	28	not	not	PART
ftr-410	149	29	exceed	exceed	VERB
ftr-410	149	30	cash	cash	NOUN
ftr-410	149	31	value	value	NOUN
ftr-410	149	32	.	.	PUNCT
ftr-410	150	1	see	see	VERB
ftr-410	150	2	69	69	NUM
ftr-410	150	3	f.2d	f.2d	NOUN
ftr-410	150	4	at	at	ADP
ftr-410	150	5	968	968	NUM
ftr-410	150	6	;	;	PUNCT
ftr-410	150	7	see	see	VERB
ftr-410	150	8	also	also	ADV
ftr-410	150	9	priv	priv	VERB
ftr-410	150	10	.	.	PUNCT
ftr-410	151	1	ltr	ltr	PROPN
ftr-410	151	2	.	.	PUNCT
ftr-410	151	3	rul	rul	PROPN
ftr-410	151	4	.	.	PUNCT
ftr-410	152	1	94	94	NUM
ftr-410	152	2	-	-	SYM
ftr-410	152	3	43	43	NUM
ftr-410	152	4	-	-	SYM
ftr-410	152	5	020	020	NUM
ftr-410	152	6	(	(	PUNCT
ftr-410	152	7	jul	jul	PROPN
ftr-410	152	8	.	.	PROPN
ftr-410	152	9	22	22	NUM
ftr-410	152	10	,	,	PUNCT
ftr-410	152	11	1994	1994	NUM
ftr-410	152	12	)	)	PUNCT
ftr-410	152	13	(	(	PUNCT
ftr-410	152	14	adopting	adopt	VERB
ftr-410	152	15	this	this	DET
ftr-410	152	16	analysis	analysis	NOUN
ftr-410	152	17	)	)	PUNCT
ftr-410	152	18	.	.	PUNCT
ftr-410	153	1	27	27	NUM
ftr-410	153	2	.	.	PUNCT
ftr-410	154	1	see	see	VERB
ftr-410	154	2	irc	irc	PROPN
ftr-410	154	3	§	§	PROPN
ftr-410	154	4	72(e	72(e	NUM
ftr-410	154	5	)	)	PUNCT
ftr-410	154	6	.	.	PUNCT
ftr-410	155	1	20061	20061	NUM
ftr-410	155	2	florida	florida	PROPN
ftr-410	155	3	tax	tax	PROPN
ftr-410	155	4	review	review	NOUN
ftr-410	155	5	taxpayer	taxpayer	NOUN
ftr-410	155	6	's	's	PART
ftr-410	155	7	loss	loss	NOUN
ftr-410	155	8	.	.	PUNCT
ftr-410	156	1	in	in	ADP
ftr-410	156	2	london	london	PROPN
ftr-410	156	3	shoe	shoe	PROPN
ftr-410	156	4	co.	co.	PROPN
ftr-410	157	1	v.	v.	ADP
ftr-410	157	2	comm	comm	NOUN
ftr-410	157	3	'	'	PUNCT
ftr-410	157	4	r2a	r2a	NOUN
ftr-410	157	5	and	and	CCONJ
ftr-410	157	6	early	early	ADV
ftr-410	157	7	v.	v.	ADP
ftr-410	157	8	atkinson	atkinson	PROPN
ftr-410	157	9	,	,	PUNCT
ftr-410	157	10	"	"	PUNCT
ftr-410	157	11	taxpayers	taxpayer	NOUN
ftr-410	157	12	surrendered	surrender	VERB
ftr-410	157	13	life	life	NOUN
ftr-410	157	14	insurance	insurance	NOUN
ftr-410	157	15	policies	policy	NOUN
ftr-410	157	16	for	for	ADP
ftr-410	157	17	their	their	PRON
ftr-410	157	18	cash	cash	NOUN
ftr-410	157	19	value	value	NOUN
ftr-410	157	20	,	,	PUNCT
ftr-410	157	21	which	which	PRON
ftr-410	157	22	,	,	PUNCT
ftr-410	157	23	as	as	ADP
ftr-410	157	24	in	in	ADP
ftr-410	157	25	the	the	DET
ftr-410	157	26	sales	sale	NOUN
ftr-410	157	27	cases	case	NOUN
ftr-410	157	28	,	,	PUNCT
ftr-410	157	29	was	be	AUX
ftr-410	157	30	far	far	ADV
ftr-410	157	31	less	less	ADJ
ftr-410	157	32	than	than	ADP
ftr-410	157	33	the	the	DET
ftr-410	157	34	aggregate	aggregate	ADJ
ftr-410	157	35	premiums	premium	NOUN
ftr-410	157	36	paid	pay	VERB
ftr-410	157	37	.	.	PUNCT
ftr-410	158	1	in	in	ADP
ftr-410	158	2	both	both	DET
ftr-410	158	3	cases	case	NOUN
ftr-410	158	4	,	,	PUNCT
ftr-410	158	5	the	the	DET
ftr-410	158	6	taxpayers	taxpayer	NOUN
ftr-410	158	7	sought	seek	VERB
ftr-410	158	8	to	to	PART
ftr-410	158	9	deduct	deduct	VERB
ftr-410	158	10	the	the	DET
ftr-410	158	11	difference	difference	NOUN
ftr-410	158	12	between	between	ADP
ftr-410	158	13	the	the	DET
ftr-410	158	14	(	(	PUNCT
ftr-410	158	15	higher	high	ADJ
ftr-410	158	16	)	)	PUNCT
ftr-410	158	17	premiums	premium	NOUN
ftr-410	158	18	paid	pay	VERB
ftr-410	158	19	and	and	CCONJ
ftr-410	158	20	the	the	DET
ftr-410	158	21	(	(	PUNCT
ftr-410	158	22	lower	low	ADJ
ftr-410	158	23	)	)	PUNCT
ftr-410	158	24	amount	amount	NOUN
ftr-410	158	25	received	receive	VERB
ftr-410	158	26	on	on	ADP
ftr-410	158	27	surrender	surrender	NOUN
ftr-410	158	28	.	.	PUNCT
ftr-410	159	1	the	the	DET
ftr-410	159	2	courts	court	NOUN
ftr-410	159	3	denied	deny	VERB
ftr-410	159	4	the	the	DET
ftr-410	159	5	loss	loss	NOUN
ftr-410	159	6	deduction	deduction	NOUN
ftr-410	159	7	,	,	PUNCT
ftr-410	159	8	adopting	adopt	VERB
ftr-410	159	9	the	the	DET
ftr-410	159	10	same	same	ADJ
ftr-410	159	11	reasoning	reasoning	NOUN
ftr-410	159	12	as	as	ADP
ftr-410	159	13	in	in	ADP
ftr-410	159	14	the	the	DET
ftr-410	159	15	sales	sale	NOUN
ftr-410	159	16	cases	case	NOUN
ftr-410	159	17	,	,	PUNCT
ftr-410	159	18	concluding	conclude	VERB
ftr-410	159	19	that	that	SCONJ
ftr-410	159	20	the	the	DET
ftr-410	159	21	portion	portion	NOUN
ftr-410	159	22	of	of	ADP
ftr-410	159	23	the	the	DET
ftr-410	159	24	premium	premium	NOUN
ftr-410	159	25	attributable	attributable	ADJ
ftr-410	159	26	to	to	ADP
ftr-410	159	27	the	the	DET
ftr-410	159	28	cost	cost	NOUN
ftr-410	159	29	-	-	PUNCT
ftr-410	159	30	of	of	ADP
ftr-410	159	31	-	-	PUNCT
ftr-410	159	32	insurance	insurance	NOUN
ftr-410	159	33	protection	protection	NOUN
ftr-410	159	34	should	should	AUX
ftr-410	159	35	not	not	PART
ftr-410	159	36	be	be	AUX
ftr-410	159	37	included	include	VERB
ftr-410	159	38	in	in	ADP
ftr-410	159	39	basis	basis	NOUN
ftr-410	159	40	.	.	PUNCT
ftr-410	160	1	it	it	PRON
ftr-410	160	2	is	be	AUX
ftr-410	160	3	worth	worth	ADJ
ftr-410	160	4	emphasizing	emphasize	VERB
ftr-410	160	5	that	that	SCONJ
ftr-410	160	6	in	in	ADP
ftr-410	160	7	each	each	DET
ftr-410	160	8	set	set	NOUN
ftr-410	160	9	of	of	ADP
ftr-410	160	10	the	the	DET
ftr-410	160	11	cases	case	NOUN
ftr-410	160	12	,	,	PUNCT
ftr-410	160	13	whether	whether	SCONJ
ftr-410	160	14	involving	involve	VERB
ftr-410	160	15	a	a	DET
ftr-410	160	16	sale	sale	NOUN
ftr-410	160	17	or	or	CCONJ
ftr-410	160	18	surrender	surrender	NOUN
ftr-410	160	19	,	,	PUNCT
ftr-410	160	20	the	the	DET
ftr-410	160	21	denial	denial	NOUN
ftr-410	160	22	of	of	ADP
ftr-410	160	23	the	the	DET
ftr-410	160	24	loss	loss	NOUN
ftr-410	160	25	deduction	deduction	NOUN
ftr-410	160	26	served	serve	VERB
ftr-410	160	27	an	an	DET
ftr-410	160	28	important	important	ADJ
ftr-410	160	29	policy	policy	NOUN
ftr-410	160	30	function	function	NOUN
ftr-410	160	31	.	.	PUNCT
ftr-410	161	1	had	have	AUX
ftr-410	161	2	the	the	DET
ftr-410	161	3	taxpayers	taxpayer	NOUN
ftr-410	161	4	been	be	AUX
ftr-410	161	5	successful	successful	ADJ
ftr-410	161	6	,	,	PUNCT
ftr-410	161	7	they	they	PRON
ftr-410	161	8	would	would	AUX
ftr-410	161	9	have	have	AUX
ftr-410	161	10	effectively	effectively	ADV
ftr-410	161	11	subverted	subvert	VERB
ftr-410	161	12	the	the	DET
ftr-410	161	13	rule	rule	NOUN
ftr-410	161	14	denying	deny	VERB
ftr-410	161	15	deductions	deduction	NOUN
ftr-410	161	16	for	for	ADP
ftr-410	161	17	the	the	DET
ftr-410	161	18	payment	payment	NOUN
ftr-410	161	19	of	of	ADP
ftr-410	161	20	life	life	NOUN
ftr-410	161	21	insurance	insurance	NOUN
ftr-410	161	22	premiums.30	premiums.30	NOUN
ftr-410	161	23	2	2	NUM
ftr-410	161	24	.	.	PUNCT
ftr-410	161	25	analysis	analysis	NOUN
ftr-410	161	26	of	of	ADP
ftr-410	161	27	cases	case	NOUN
ftr-410	161	28	in	in	ADP
ftr-410	161	29	which	which	PRON
ftr-410	161	30	taxpayers	taxpayer	NOUN
ftr-410	161	31	experienced	experience	VERB
ftr-410	161	32	gains	gain	NOUN
ftr-410	161	33	in	in	ADP
ftr-410	161	34	the	the	DET
ftr-410	161	35	context	context	NOUN
ftr-410	161	36	of	of	ADP
ftr-410	161	37	computing	compute	VERB
ftr-410	161	38	gains,3	gains,3	NOUN
ftr-410	161	39	'	'	PUNCT
ftr-410	161	40	however	however	ADV
ftr-410	161	41	,	,	PUNCT
ftr-410	161	42	courts	court	NOUN
ftr-410	161	43	have	have	AUX
ftr-410	161	44	taken	take	VERB
ftr-410	161	45	a	a	DET
ftr-410	161	46	divergent	divergent	ADJ
ftr-410	161	47	track	track	NOUN
ftr-410	161	48	:	:	PUNCT
ftr-410	161	49	they	they	PRON
ftr-410	161	50	have	have	AUX
ftr-410	161	51	uniformly	uniformly	ADV
ftr-410	161	52	assumed	assume	VERB
ftr-410	161	53	that	that	SCONJ
ftr-410	161	54	it	it	PRON
ftr-410	161	55	is	be	AUX
ftr-410	161	56	appropriate	appropriate	ADJ
ftr-410	161	57	to	to	PART
ftr-410	161	58	use	use	VERB
ftr-410	161	59	the	the	DET
ftr-410	161	60	aggregate	aggregate	ADJ
ftr-410	161	61	premium	premium	NOUN
ftr-410	161	62	approach.32	approach.32	VERB
ftr-410	161	63	indeed	indeed	ADV
ftr-410	161	64	,	,	PUNCT
ftr-410	161	65	in	in	ADP
ftr-410	161	66	cases	case	NOUN
ftr-410	161	67	involving	involve	VERB
ftr-410	161	68	the	the	DET
ftr-410	161	69	taxability	taxability	NOUN
ftr-410	161	70	of	of	ADP
ftr-410	161	71	gains	gain	NOUN
ftr-410	161	72	,	,	PUNCT
ftr-410	161	73	the	the	DET
ftr-410	161	74	irs	irs	PROPN
ftr-410	161	75	did	do	AUX
ftr-410	161	76	not	not	PART
ftr-410	161	77	even	even	ADV
ftr-410	161	78	suggest	suggest	VERB
ftr-410	161	79	the	the	DET
ftr-410	161	80	availability	availability	NOUN
ftr-410	161	81	of	of	ADP
ftr-410	161	82	an	an	DET
ftr-410	161	83	alternative	alternative	NOUN
ftr-410	161	84	to	to	ADP
ftr-410	161	85	the	the	DET
ftr-410	161	86	aggregate	aggregate	ADJ
ftr-410	161	87	premium	premium	NOUN
ftr-410	161	88	approach	approach	NOUN
ftr-410	161	89	.	.	PUNCT
ftr-410	162	1	by	by	ADP
ftr-410	162	2	way	way	NOUN
ftr-410	162	3	of	of	ADP
ftr-410	162	4	background	background	NOUN
ftr-410	162	5	,	,	PUNCT
ftr-410	162	6	in	in	ADP
ftr-410	162	7	endeavors	endeavor	NOUN
ftr-410	162	8	to	to	PART
ftr-410	162	9	minimize	minimize	VERB
ftr-410	162	10	their	their	PRON
ftr-410	162	11	tax	tax	NOUN
ftr-410	162	12	liabilities	liability	NOUN
ftr-410	162	13	,	,	PUNCT
ftr-410	162	14	taxpayers	taxpayer	NOUN
ftr-410	162	15	who	who	PRON
ftr-410	162	16	have	have	AUX
ftr-410	162	17	experienced	experience	VERB
ftr-410	162	18	gains	gain	NOUN
ftr-410	162	19	on	on	ADP
ftr-410	162	20	the	the	DET
ftr-410	162	21	dispositions	disposition	NOUN
ftr-410	162	22	of	of	ADP
ftr-410	162	23	their	their	PRON
ftr-410	162	24	life	life	NOUN
ftr-410	162	25	insurance	insurance	NOUN
ftr-410	162	26	policies	policy	NOUN
ftr-410	162	27	have	have	AUX
ftr-410	162	28	sought	seek	VERB
ftr-410	162	29	to	to	PART
ftr-410	162	30	secure	secure	VERB
ftr-410	162	31	capital	capital	NOUN
ftr-410	162	32	gain	gain	NOUN
ftr-410	162	33	treatment.33	treatment.33	NOUN
ftr-410	162	34	these	these	DET
ftr-410	162	35	taxpayers	taxpayer	NOUN
ftr-410	162	36	were	be	AUX
ftr-410	162	37	anxious	anxious	ADJ
ftr-410	162	38	to	to	PART
ftr-410	162	39	secure	secure	VERB
ftr-410	162	40	the	the	DET
ftr-410	162	41	preferential	preferential	ADJ
ftr-410	162	42	capital	capital	NOUN
ftr-410	162	43	gain	gain	NOUN
ftr-410	162	44	rates?4	rates?4	ADV
ftr-410	163	1	but	but	CCONJ
ftr-410	163	2	,	,	PUNCT
ftr-410	163	3	as	as	SCONJ
ftr-410	163	4	will	will	AUX
ftr-410	163	5	later	later	ADV
ftr-410	163	6	be	be	AUX
ftr-410	163	7	discussed,35	discussed,35	NOUN
ftr-410	163	8	in	in	ADP
ftr-410	163	9	order	order	NOUN
ftr-410	163	10	to	to	PART
ftr-410	163	11	qualify	qualify	VERB
ftr-410	163	12	as	as	ADP
ftr-410	163	13	capital	capital	NOUN
ftr-410	163	14	gains	gain	NOUN
ftr-410	163	15	these	these	DET
ftr-410	163	16	taxpayers	taxpayer	NOUN
ftr-410	163	17	had	have	VERB
ftr-410	163	18	to	to	PART
ftr-410	163	19	cast	cast	VERB
ftr-410	163	20	their	their	PRON
ftr-410	163	21	28	28	NUM
ftr-410	163	22	.	.	PUNCT
ftr-410	163	23	80	80	NUM
ftr-410	164	1	f.2d	f.2d	SYM
ftr-410	164	2	230	230	NUM
ftr-410	164	3	(	(	PUNCT
ftr-410	164	4	2nd	2nd	ADJ
ftr-410	164	5	cir	cir	NOUN
ftr-410	164	6	.	.	PROPN
ftr-410	164	7	1935	1935	NUM
ftr-410	164	8	)	)	PUNCT
ftr-410	164	9	.	.	PUNCT
ftr-410	165	1	29	29	NUM
ftr-410	165	2	.	.	X
ftr-410	165	3	175	175	NUM
ftr-410	165	4	f.2d	f.2d	SYM
ftr-410	165	5	118	118	NUM
ftr-410	165	6	(	(	PUNCT
ftr-410	165	7	4th	4th	ADJ
ftr-410	165	8	cir	cir	NOUN
ftr-410	165	9	.	.	PUNCT
ftr-410	165	10	1949	1949	NUM
ftr-410	165	11	)	)	PUNCT
ftr-410	165	12	.	.	PUNCT
ftr-410	166	1	30	30	X
ftr-410	166	2	.	.	PUNCT
ftr-410	167	1	see	see	VERB
ftr-410	167	2	irc	irc	PROPN
ftr-410	167	3	§	§	PROPN
ftr-410	167	4	264	264	NUM
ftr-410	167	5	.	.	PUNCT
ftr-410	168	1	when	when	SCONJ
ftr-410	168	2	formulating	formulate	VERB
ftr-410	168	3	its	its	PRON
ftr-410	168	4	approach	approach	NOUN
ftr-410	168	5	in	in	ADP
ftr-410	168	6	the	the	DET
ftr-410	168	7	office	office	NOUN
ftr-410	168	8	decision	decision	NOUN
ftr-410	168	9	it	it	PRON
ftr-410	168	10	issued	issue	VERB
ftr-410	168	11	in	in	ADP
ftr-410	168	12	1920	1920	NUM
ftr-410	168	13	and	and	CCONJ
ftr-410	168	14	when	when	SCONJ
ftr-410	168	15	restating	restate	VERB
ftr-410	168	16	its	its	PRON
ftr-410	168	17	position	position	NOUN
ftr-410	168	18	under	under	ADP
ftr-410	168	19	current	current	ADJ
ftr-410	168	20	law	law	NOUN
ftr-410	168	21	in	in	ADP
ftr-410	168	22	rev	rev	PROPN
ftr-410	168	23	.	.	PUNCT
ftr-410	168	24	rul	rul	NOUN
ftr-410	168	25	.	.	PUNCT
ftr-410	169	1	70	70	NUM
ftr-410	169	2	-	-	SYM
ftr-410	169	3	38	38	NUM
ftr-410	169	4	,	,	PUNCT
ftr-410	169	5	the	the	DET
ftr-410	169	6	government	government	NOUN
ftr-410	169	7	may	may	AUX
ftr-410	169	8	have	have	AUX
ftr-410	169	9	inadvertently	inadvertently	ADV
ftr-410	169	10	overlooked	overlook	VERB
ftr-410	169	11	this	this	DET
ftr-410	169	12	concern	concern	NOUN
ftr-410	169	13	,	,	PUNCT
ftr-410	169	14	failing	fail	VERB
ftr-410	169	15	to	to	PART
ftr-410	169	16	appreciate	appreciate	VERB
ftr-410	169	17	that	that	SCONJ
ftr-410	169	18	its	its	PRON
ftr-410	169	19	tacit	tacit	ADJ
ftr-410	169	20	endorsement	endorsement	NOUN
ftr-410	169	21	of	of	ADP
ftr-410	169	22	the	the	DET
ftr-410	169	23	aggregate	aggregate	ADJ
ftr-410	169	24	premium	premium	NOUN
ftr-410	169	25	approach	approach	NOUN
ftr-410	169	26	would	would	AUX
ftr-410	169	27	eventually	eventually	ADV
ftr-410	169	28	be	be	AUX
ftr-410	169	29	cited	cite	VERB
ftr-410	169	30	by	by	ADP
ftr-410	169	31	taxpayers	taxpayer	NOUN
ftr-410	169	32	who	who	PRON
ftr-410	169	33	experienced	experience	VERB
ftr-410	169	34	gains	gain	NOUN
ftr-410	169	35	on	on	ADP
ftr-410	169	36	the	the	DET
ftr-410	169	37	sale	sale	NOUN
ftr-410	169	38	of	of	ADP
ftr-410	169	39	their	their	PRON
ftr-410	169	40	policies	policy	NOUN
ftr-410	169	41	.	.	PUNCT
ftr-410	170	1	31	31	NUM
ftr-410	170	2	.	.	PUNCT
ftr-410	171	1	for	for	ADP
ftr-410	171	2	a	a	DET
ftr-410	171	3	discussion	discussion	NOUN
ftr-410	171	4	of	of	ADP
ftr-410	171	5	loss	loss	NOUN
ftr-410	171	6	cases	case	NOUN
ftr-410	171	7	,	,	PUNCT
ftr-410	171	8	see	see	VERB
ftr-410	171	9	supra	supra	PROPN
ftr-410	171	10	notes	note	VERB
ftr-410	171	11	16	16	NUM
ftr-410	171	12	-	-	SYM
ftr-410	171	13	27	27	NUM
ftr-410	171	14	.	.	PUNCT
ftr-410	172	1	32	32	NUM
ftr-410	172	2	.	.	PUNCT
ftr-410	173	1	see	see	VERB
ftr-410	173	2	infra	infra	NOUN
ftr-410	173	3	notes	note	NOUN
ftr-410	173	4	35	35	NUM
ftr-410	173	5	,	,	PUNCT
ftr-410	173	6	38	38	NUM
ftr-410	173	7	.	.	NOUN
ftr-410	174	1	33	33	NUM
ftr-410	174	2	.	.	PUNCT
ftr-410	175	1	see	see	VERB
ftr-410	175	2	david	david	PROPN
ftr-410	175	3	f.	f.	PROPN
ftr-410	175	4	shores	shores	PROPN
ftr-410	175	5	,	,	PUNCT
ftr-410	175	6	reexamining	reexamine	VERB
ftr-410	175	7	the	the	DET
ftr-410	175	8	relationship	relationship	NOUN
ftr-410	175	9	between	between	ADP
ftr-410	175	10	capital	capital	NOUN
ftr-410	175	11	gain	gain	NOUN
ftr-410	175	12	and	and	CCONJ
ftr-410	175	13	the	the	DET
ftr-410	175	14	assignment	assignment	NOUN
ftr-410	175	15	of	of	ADP
ftr-410	175	16	income	income	NOUN
ftr-410	175	17	,	,	PUNCT
ftr-410	175	18	13	13	NUM
ftr-410	175	19	ind	ind	NOUN
ftr-410	175	20	.	.	PUNCT
ftr-410	176	1	l.	l.	PROPN
ftr-410	176	2	rev	rev	PROPN
ftr-410	176	3	.	.	PROPN
ftr-410	177	1	463	463	NUM
ftr-410	177	2	(	(	PUNCT
ftr-410	177	3	1980	1980	NUM
ftr-410	177	4	)	)	PUNCT
ftr-410	177	5	;	;	PUNCT
ftr-410	177	6	charles	charles	PROPN
ftr-410	177	7	s.	s.	PROPN
ftr-410	177	8	lyon	lyon	PROPN
ftr-410	177	9	&	&	CCONJ
ftr-410	177	10	james	james	PROPN
ftr-410	177	11	s.	s.	PROPN
ftr-410	177	12	eustice	eustice	PROPN
ftr-410	177	13	,	,	PUNCT
ftr-410	177	14	assignment	assignment	NOUN
ftr-410	177	15	of	of	ADP
ftr-410	177	16	income	income	NOUN
ftr-410	177	17	:	:	PUNCT
ftr-410	177	18	fruit	fruit	NOUN
ftr-410	177	19	and	and	CCONJ
ftr-410	177	20	tree	tree	NOUN
ftr-410	177	21	as	as	SCONJ
ftr-410	177	22	irrigated	irrigate	VERB
ftr-410	177	23	by	by	ADP
ftr-410	177	24	the	the	DET
ftr-410	177	25	p.	p.	PROPN
ftr-410	177	26	g.	g.	PROPN
ftr-410	177	27	lake	lake	PROPN
ftr-410	177	28	case	case	PROPN
ftr-410	177	29	,	,	PUNCT
ftr-410	177	30	17	17	NUM
ftr-410	177	31	tax	tax	NOUN
ftr-410	177	32	l.	l.	PROPN
ftr-410	177	33	rev	rev	PROPN
ftr-410	177	34	.	.	PROPN
ftr-410	177	35	293	293	NUM
ftr-410	177	36	(	(	PUNCT
ftr-410	177	37	1961	1961	NUM
ftr-410	177	38	-	-	SYM
ftr-410	177	39	62	62	NUM
ftr-410	177	40	)	)	PUNCT
ftr-410	177	41	;	;	PUNCT
ftr-410	177	42	note	note	VERB
ftr-410	177	43	,	,	PUNCT
ftr-410	177	44	distinguishing	distinguish	VERB
ftr-410	177	45	ordinary	ordinary	ADJ
ftr-410	177	46	income	income	NOUN
ftr-410	177	47	from	from	ADP
ftr-410	177	48	capital	capital	NOUN
ftr-410	177	49	gain	gain	NOUN
ftr-410	177	50	where	where	SCONJ
ftr-410	177	51	rights	right	NOUN
ftr-410	177	52	to	to	ADP
ftr-410	177	53	future	future	ADJ
ftr-410	177	54	income	income	NOUN
ftr-410	177	55	are	be	AUX
ftr-410	177	56	sold	sell	VERB
ftr-410	177	57	,	,	PUNCT
ftr-410	177	58	69	69	NUM
ftr-410	177	59	harv	harv	NOUN
ftr-410	177	60	.	.	PUNCT
ftr-410	178	1	l.	l.	PROPN
ftr-410	178	2	rev	rev	PROPN
ftr-410	178	3	.	.	PROPN
ftr-410	178	4	737	737	NUM
ftr-410	178	5	(	(	PUNCT
ftr-410	178	6	1955	1955	NUM
ftr-410	178	7	-	-	SYM
ftr-410	178	8	56	56	NUM
ftr-410	178	9	)	)	PUNCT
ftr-410	178	10	;	;	PUNCT
ftr-410	178	11	note	note	VERB
ftr-410	178	12	,	,	PUNCT
ftr-410	178	13	the	the	DET
ftr-410	178	14	p.g	p.g	PROPN
ftr-410	178	15	.	.	PROPN
ftr-410	178	16	lake	lake	PROPN
ftr-410	178	17	guides	guide	NOUN
ftr-410	178	18	to	to	ADP
ftr-410	178	19	ordinary	ordinary	ADJ
ftr-410	178	20	income	income	NOUN
ftr-410	178	21	:	:	PUNCT
ftr-410	178	22	an	an	DET
ftr-410	178	23	appraisal	appraisal	NOUN
ftr-410	178	24	in	in	ADP
ftr-410	178	25	light	light	NOUN
ftr-410	178	26	of	of	ADP
ftr-410	178	27	capital	capital	NOUN
ftr-410	178	28	gains	gain	NOUN
ftr-410	178	29	policies	policy	NOUN
ftr-410	178	30	,	,	PUNCT
ftr-410	178	31	14	14	NUM
ftr-410	178	32	stan	stan	PROPN
ftr-410	178	33	.	.	PUNCT
ftr-410	179	1	l.	l.	PROPN
ftr-410	179	2	rev	rev	PROPN
ftr-410	179	3	.	.	PROPN
ftr-410	180	1	551	551	NUM
ftr-410	180	2	(	(	PUNCT
ftr-410	180	3	1961	1961	NUM
ftr-410	180	4	-	-	SYM
ftr-410	180	5	62	62	NUM
ftr-410	180	6	)	)	PUNCT
ftr-410	180	7	(	(	PUNCT
ftr-410	180	8	explaining	explain	VERB
ftr-410	180	9	the	the	DET
ftr-410	180	10	p.g	p.g	PROPN
ftr-410	180	11	.	.	PROPN
ftr-410	180	12	lake	lake	PROPN
ftr-410	180	13	and	and	CCONJ
ftr-410	180	14	its	its	PRON
ftr-410	180	15	implications	implication	NOUN
ftr-410	180	16	)	)	PUNCT
ftr-410	180	17	.	.	PUNCT
ftr-410	181	1	34	34	NUM
ftr-410	181	2	.	.	PUNCT
ftr-410	182	1	see	see	VERB
ftr-410	182	2	gregg	gregg	PROPN
ftr-410	182	3	a.	a.	PROPN
ftr-410	182	4	esenwein	esenwein	PROPN
ftr-410	182	5	,	,	PUNCT
ftr-410	182	6	crs	crs	PROPN
ftr-410	182	7	reviews	review	NOUN
ftr-410	182	8	legislative	legislative	ADJ
ftr-410	182	9	history	history	NOUN
ftr-410	182	10	ofcapital	ofcapital	ADJ
ftr-410	182	11	gains	gain	NOUN
ftr-410	182	12	income	income	NOUN
ftr-410	182	13	tax	tax	NOUN
ftr-410	182	14	,	,	PUNCT
ftr-410	182	15	2005	2005	NUM
ftr-410	182	16	tnt	tnt	PROPN
ftr-410	182	17	123	123	NUM
ftr-410	182	18	-	-	SYM
ftr-410	182	19	17	17	NUM
ftr-410	182	20	(	(	PUNCT
ftr-410	182	21	june	june	PROPN
ftr-410	182	22	28	28	NUM
ftr-410	182	23	,	,	PUNCT
ftr-410	182	24	2005	2005	NUM
ftr-410	182	25	)	)	PUNCT
ftr-410	182	26	(	(	PUNCT
ftr-410	182	27	report	report	NOUN
ftr-410	182	28	indicates	indicate	VERB
ftr-410	182	29	that	that	SCONJ
ftr-410	182	30	capital	capital	NOUN
ftr-410	182	31	gain	gain	VERB
ftr-410	182	32	tax	tax	NOUN
ftr-410	182	33	rates	rate	NOUN
ftr-410	182	34	have	have	AUX
ftr-410	182	35	historically	historically	ADV
ftr-410	182	36	been	be	AUX
ftr-410	182	37	much	much	ADV
ftr-410	182	38	lower	low	ADJ
ftr-410	182	39	than	than	ADP
ftr-410	182	40	ordinary	ordinary	ADJ
ftr-410	182	41	income	income	NOUN
ftr-410	182	42	tax	tax	NOUN
ftr-410	182	43	rates	rate	NOUN
ftr-410	182	44	)	)	PUNCT
ftr-410	182	45	.	.	PUNCT
ftr-410	183	1	35	35	NUM
ftr-410	183	2	.	.	PUNCT
ftr-410	184	1	see	see	VERB
ftr-410	184	2	infra	infra	NOUN
ftr-410	184	3	part	part	NOUN
ftr-410	184	4	vi.b	vi.b	ADJ
ftr-410	184	5	.	.	PUNCT
ftr-410	185	1	[	[	X
ftr-410	185	2	vol	vol	NOUN
ftr-410	185	3	.	.	PUNCT
ftr-410	185	4	7:9	7:9	NUM
ftr-410	185	5	a	a	DET
ftr-410	185	6	new	new	ADJ
ftr-410	185	7	model	model	NOUN
ftr-410	185	8	for	for	ADP
ftr-410	185	9	identifying	identify	VERB
ftr-410	185	10	basis	basis	NOUN
ftr-410	185	11	in	in	ADP
ftr-410	185	12	life	life	NOUN
ftr-410	185	13	insurance	insurance	NOUN
ftr-410	185	14	disposition	disposition	NOUN
ftr-410	185	15	in	in	ADP
ftr-410	185	16	the	the	DET
ftr-410	185	17	form	form	NOUN
ftr-410	185	18	of	of	ADP
ftr-410	185	19	a	a	DET
ftr-410	185	20	sale	sale	NOUN
ftr-410	185	21	or	or	CCONJ
ftr-410	185	22	exchange,36	exchange,36	NOUN
ftr-410	185	23	and	and	CCONJ
ftr-410	185	24	,	,	PUNCT
ftr-410	185	25	second	second	ADJ
ftr-410	185	26	,	,	PUNCT
ftr-410	185	27	they	they	PRON
ftr-410	185	28	had	have	VERB
ftr-410	185	29	to	to	PART
ftr-410	185	30	overcome	overcome	VERB
ftr-410	185	31	the	the	DET
ftr-410	185	32	so	so	ADV
ftr-410	185	33	-	-	PUNCT
ftr-410	185	34	called	call	VERB
ftr-410	185	35	substitution	substitution	NOUN
ftr-410	185	36	doctrine	doctrine	NOUN
ftr-410	185	37	,	,	PUNCT
ftr-410	185	38	under	under	ADP
ftr-410	185	39	which	which	PRON
ftr-410	185	40	capital	capital	NOUN
ftr-410	185	41	treatment	treatment	NOUN
ftr-410	185	42	is	be	AUX
ftr-410	185	43	denied	deny	VERB
ftr-410	185	44	in	in	ADP
ftr-410	185	45	instances	instance	NOUN
ftr-410	185	46	when	when	SCONJ
ftr-410	185	47	taxpayers	taxpayer	NOUN
ftr-410	185	48	experience	experience	VERB
ftr-410	185	49	gains	gain	NOUN
ftr-410	185	50	that	that	PRON
ftr-410	185	51	are	be	AUX
ftr-410	185	52	in	in	ADP
ftr-410	185	53	essence	essence	NOUN
ftr-410	185	54	a	a	DET
ftr-410	185	55	substitute	substitute	NOUN
ftr-410	185	56	for	for	ADP
ftr-410	185	57	ordinary	ordinary	ADJ
ftr-410	185	58	income.37	income.37	PROPN
ftr-410	185	59	phillips	phillip	NOUN
ftr-410	185	60	v.	v.	ADP
ftr-410	185	61	comm	comm	NOUN
ftr-410	185	62	'	'	PUNCT
ftr-410	185	63	r38	r38	NOUN
ftr-410	185	64	illustrates	illustrate	VERB
ftr-410	185	65	the	the	DET
ftr-410	185	66	difficulties	difficulty	NOUN
ftr-410	185	67	of	of	ADP
ftr-410	185	68	taxpayers	taxpayer	NOUN
ftr-410	185	69	'	'	PART
ftr-410	185	70	endeavors	endeavor	NOUN
ftr-410	185	71	to	to	PART
ftr-410	185	72	secure	secure	VERB
ftr-410	185	73	capital	capital	NOUN
ftr-410	185	74	gain	gain	NOUN
ftr-410	185	75	treatment	treatment	NOUN
ftr-410	185	76	.	.	PUNCT
ftr-410	186	1	in	in	ADP
ftr-410	186	2	phillips	phillips	PROPN
ftr-410	186	3	,	,	PUNCT
ftr-410	186	4	the	the	DET
ftr-410	186	5	taxpayer	taxpayer	NOUN
ftr-410	186	6	owned	own	VERB
ftr-410	186	7	an	an	DET
ftr-410	186	8	endowment	endowment	NOUN
ftr-410	186	9	policy.39	policy.39	NOUN
ftr-410	186	10	the	the	DET
ftr-410	186	11	aggregate	aggregate	ADJ
ftr-410	186	12	premiums	premium	NOUN
ftr-410	186	13	of	of	ADP
ftr-410	186	14	this	this	DET
ftr-410	186	15	policy	policy	NOUN
ftr-410	186	16	totaled	total	VERB
ftr-410	186	17	$	$	SYM
ftr-410	186	18	21,360.49	21,360.49	NUM
ftr-410	186	19	,	,	PUNCT
ftr-410	186	20	and	and	CCONJ
ftr-410	186	21	it	it	PRON
ftr-410	186	22	had	have	VERB
ftr-410	186	23	a	a	DET
ftr-410	186	24	cash	cash	NOUN
ftr-410	186	25	surrender	surrender	NOUN
ftr-410	186	26	value	value	NOUN
ftr-410	186	27	of	of	ADP
ftr-410	186	28	$	$	SYM
ftr-410	186	29	26,973.78.40	26,973.78.40	NUM
ftr-410	186	30	the	the	DET
ftr-410	186	31	taxpayer	taxpayer	NOUN
ftr-410	186	32	sold	sell	VERB
ftr-410	186	33	the	the	DET
ftr-410	186	34	policy	policy	NOUN
ftr-410	186	35	for	for	ADP
ftr-410	186	36	$	$	SYM
ftr-410	186	37	26,750	26,750	NUM
ftr-410	186	38	to	to	ADP
ftr-410	186	39	two	two	NUM
ftr-410	186	40	of	of	ADP
ftr-410	186	41	his	his	PRON
ftr-410	186	42	partners	partner	NOUN
ftr-410	186	43	,	,	PUNCT
ftr-410	186	44	twelve	twelve	NUM
ftr-410	186	45	days	day	NOUN
ftr-410	186	46	before	before	ADP
ftr-410	186	47	its	its	PRON
ftr-410	186	48	maturity	maturity	NOUN
ftr-410	186	49	value	value	NOUN
ftr-410	186	50	of	of	ADP
ftr-410	186	51	$	$	SYM
ftr-410	186	52	27,000	27,000	NUM
ftr-410	186	53	.	.	PUNCT
ftr-410	186	54	4	4	NUM
ftr-410	186	55	,	,	PUNCT
ftr-410	186	56	the	the	DET
ftr-410	186	57	issue	issue	NOUN
ftr-410	186	58	before	before	SCONJ
ftr-410	186	59	the	the	DET
ftr-410	186	60	court	court	NOUN
ftr-410	186	61	was	be	AUX
ftr-410	186	62	the	the	DET
ftr-410	186	63	character	character	NOUN
ftr-410	186	64	of	of	ADP
ftr-410	186	65	the	the	DET
ftr-410	186	66	$	$	SYM
ftr-410	186	67	5,389.51	5,389.51	NUM
ftr-410	186	68	gain	gain	NOUN
ftr-410	186	69	(	(	PUNCT
ftr-410	186	70	i.e.	i.e.	X
ftr-410	186	71	,	,	PUNCT
ftr-410	186	72	$	$	SYM
ftr-410	186	73	26,750	26,750	NUM
ftr-410	186	74	less	less	ADJ
ftr-410	186	75	$	$	SYM
ftr-410	186	76	21,360.49	21,360.49	NUM
ftr-410	186	77	)	)	PUNCT
ftr-410	186	78	the	the	DET
ftr-410	186	79	taxpayer	taxpayer	NOUN
ftr-410	186	80	had	have	AUX
ftr-410	186	81	recognized	recognize	VERB
ftr-410	186	82	(	(	PUNCT
ftr-410	186	83	not	not	PART
ftr-410	186	84	whether	whether	SCONJ
ftr-410	186	85	the	the	DET
ftr-410	186	86	taxpayer	taxpayer	NOUN
ftr-410	186	87	's	's	PART
ftr-410	186	88	basis	basis	NOUN
ftr-410	186	89	in	in	ADP
ftr-410	186	90	the	the	DET
ftr-410	186	91	policy	policy	NOUN
ftr-410	186	92	was	be	AUX
ftr-410	186	93	$	$	SYM
ftr-410	186	94	21,360.49	21,360.49	NUM
ftr-410	186	95	or	or	CCONJ
ftr-410	186	96	some	some	DET
ftr-410	186	97	lesser	less	ADJ
ftr-410	186	98	number	number	NOUN
ftr-410	186	99	to	to	PART
ftr-410	186	100	reflect	reflect	VERB
ftr-410	186	101	mortality	mortality	NOUN
ftr-410	186	102	charges).42	charges).42	NOUN
ftr-410	186	103	the	the	DET
ftr-410	186	104	taxpayer	taxpayer	NOUN
ftr-410	186	105	argued	argue	VERB
ftr-410	186	106	that	that	SCONJ
ftr-410	186	107	long	long	ADJ
ftr-410	186	108	-	-	PUNCT
ftr-410	186	109	term	term	NOUN
ftr-410	186	110	capital	capital	NOUN
ftr-410	186	111	gain	gain	NOUN
ftr-410	186	112	treatment	treatment	NOUN
ftr-410	186	113	was	be	AUX
ftr-410	186	114	appropriate	appropriate	ADJ
ftr-410	186	115	because	because	SCONJ
ftr-410	186	116	the	the	DET
ftr-410	186	117	policy	policy	NOUN
ftr-410	186	118	was	be	AUX
ftr-410	186	119	a	a	DET
ftr-410	186	120	capital	capital	NOUN
ftr-410	186	121	asset	asset	NOUN
ftr-410	186	122	,	,	PUNCT
ftr-410	186	123	it	it	PRON
ftr-410	186	124	was	be	AUX
ftr-410	186	125	sold	sell	VERB
ftr-410	186	126	,	,	PUNCT
ftr-410	186	127	and	and	CCONJ
ftr-410	186	128	it	it	PRON
ftr-410	186	129	was	be	AUX
ftr-410	186	130	held	hold	VERB
ftr-410	186	131	for	for	ADP
ftr-410	186	132	the	the	DET
ftr-410	186	133	requisite	requisite	ADJ
ftr-410	186	134	holding	hold	VERB
ftr-410	186	135	period.43	period.43	NOUN
ftr-410	186	136	the	the	DET
ftr-410	186	137	fourth	fourth	ADJ
ftr-410	186	138	circuit	circuit	NOUN
ftr-410	186	139	had	have	VERB
ftr-410	186	140	an	an	DET
ftr-410	186	141	entirely	entirely	ADV
ftr-410	186	142	different	different	ADJ
ftr-410	186	143	perspective	perspective	NOUN
ftr-410	186	144	.	.	PUNCT
ftr-410	187	1	relying	rely	VERB
ftr-410	187	2	on	on	ADP
ftr-410	187	3	several	several	ADJ
ftr-410	187	4	supreme	supreme	PROPN
ftr-410	187	5	court	court	PROPN
ftr-410	187	6	precedents	precedent	NOUN
ftr-410	187	7	,	,	PUNCT
ftr-410	187	8	"	"	PUNCT
ftr-410	187	9	it	it	PRON
ftr-410	187	10	asserted	assert	VERB
ftr-410	187	11	that	that	SCONJ
ftr-410	187	12	a	a	DET
ftr-410	187	13	"	"	PUNCT
ftr-410	187	14	taxpayer	taxpayer	NOUN
ftr-410	187	15	may	may	AUX
ftr-410	187	16	not	not	PART
ftr-410	187	17	convert	convert	VERB
ftr-410	187	18	such	such	ADJ
ftr-410	187	19	income	income	NOUN
ftr-410	187	20	into	into	ADP
ftr-410	187	21	capital	capital	NOUN
ftr-410	187	22	gain	gain	NOUN
ftr-410	187	23	by	by	ADP
ftr-410	187	24	a	a	DET
ftr-410	187	25	bona	bona	ADJ
ftr-410	187	26	fide	fide	ADJ
ftr-410	187	27	sale	sale	NOUN
ftr-410	187	28	of	of	ADP
ftr-410	187	29	the	the	DET
ftr-410	187	30	contract	contract	NOUN
ftr-410	187	31	which	which	PRON
ftr-410	187	32	is	be	AUX
ftr-410	187	33	the	the	DET
ftr-410	187	34	means	mean	NOUN
ftr-410	187	35	of	of	ADP
ftr-410	187	36	producing	produce	VERB
ftr-410	187	37	such	such	ADJ
ftr-410	187	38	ordinary	ordinary	ADJ
ftr-410	187	39	income	income	NOUN
ftr-410	187	40	.	.	PUNCT
ftr-410	188	1	"	"	PUNCT
ftr-410	188	2	'	'	PUNCT
ftr-410	188	3	several	several	ADJ
ftr-410	188	4	other	other	ADJ
ftr-410	188	5	courts	court	NOUN
ftr-410	188	6	reached	reach	VERB
ftr-410	188	7	the	the	DET
ftr-410	188	8	identical	identical	ADJ
ftr-410	188	9	conclusion	conclusion	NOUN
ftr-410	188	10	on	on	ADP
ftr-410	188	11	the	the	DET
ftr-410	188	12	character	character	NOUN
ftr-410	188	13	-	-	PUNCT
ftr-410	188	14	of	of	ADP
ftr-410	188	15	-	-	PUNCT
ftr-410	188	16	gain	gain	NOUN
ftr-410	188	17	issue	issue	NOUN
ftr-410	188	18	,	,	PUNCT
ftr-410	188	19	"	"	PUNCT
ftr-410	188	20	largely	largely	ADV
ftr-410	188	21	premised	premise	VERB
ftr-410	188	22	on	on	ADP
ftr-410	188	23	the	the	DET
ftr-410	188	24	fourth	fourth	ADJ
ftr-410	188	25	circuit	circuit	NOUN
ftr-410	188	26	court	court	NOUN
ftr-410	188	27	's	's	PART
ftr-410	188	28	same	same	ADJ
ftr-410	188	29	line	line	NOUN
ftr-410	188	30	of	of	ADP
ftr-410	188	31	reasoning	reasoning	NOUN
ftr-410	188	32	.	.	PUNCT
ftr-410	189	1	while	while	SCONJ
ftr-410	189	2	phillips	phillip	NOUN
ftr-410	189	3	and	and	CCONJ
ftr-410	189	4	the	the	DET
ftr-410	189	5	other	other	ADJ
ftr-410	189	6	cases	case	NOUN
ftr-410	189	7	involved	involve	VERB
ftr-410	189	8	character	character	NOUN
ftr-410	189	9	-	-	PUNCT
ftr-410	189	10	of	of	ADP
ftr-410	189	11	-	-	PUNCT
ftr-410	189	12	income	income	NOUN
ftr-410	189	13	issues,47	issues,47	NOUN
ftr-410	189	14	all	all	PRON
ftr-410	189	15	of	of	ADP
ftr-410	189	16	these	these	DET
ftr-410	189	17	courts	court	NOUN
ftr-410	189	18	assumed	assume	VERB
ftr-410	189	19	the	the	DET
ftr-410	189	20	taxpayer	taxpayer	NOUN
ftr-410	189	21	's	's	PART
ftr-410	189	22	basis	basis	NOUN
ftr-410	189	23	was	be	AUX
ftr-410	189	24	equal	equal	ADJ
ftr-410	189	25	to	to	ADP
ftr-410	189	26	the	the	DET
ftr-410	189	27	aggregate	aggregate	ADJ
ftr-410	189	28	premiums	premium	NOUN
ftr-410	189	29	the	the	DET
ftr-410	189	30	taxpayers	taxpayer	NOUN
ftr-410	189	31	had	have	AUX
ftr-410	189	32	paid	pay	VERB
ftr-410	189	33	for	for	ADP
ftr-410	189	34	the	the	DET
ftr-410	189	35	policies	policy	NOUN
ftr-410	189	36	in	in	ADP
ftr-410	189	37	question	question	NOUN
ftr-410	189	38	(	(	PUNCT
ftr-410	189	39	e.g.	e.g.	ADV
ftr-410	189	40	,	,	PUNCT
ftr-410	189	41	$	$	SYM
ftr-410	189	42	21,360.49	21,360.49	NUM
ftr-410	189	43	in	in	ADP
ftr-410	189	44	the	the	DET
ftr-410	189	45	phillips	phillip	NOUN
ftr-410	189	46	decision	decision	NOUN
ftr-410	189	47	)	)	PUNCT
ftr-410	189	48	.	.	PUNCT
ftr-410	190	1	in	in	ADP
ftr-410	190	2	none	none	NOUN
ftr-410	190	3	of	of	ADP
ftr-410	190	4	these	these	DET
ftr-410	190	5	cases	case	NOUN
ftr-410	190	6	did	do	AUX
ftr-410	190	7	the	the	DET
ftr-410	190	8	irs	irs	PROPN
ftr-410	190	9	argue	argue	VERB
ftr-410	190	10	(	(	PUNCT
ftr-410	190	11	or	or	CCONJ
ftr-410	190	12	even	even	ADV
ftr-410	190	13	suggest	suggest	VERB
ftr-410	190	14	)	)	PUNCT
ftr-410	190	15	that	that	PRON
ftr-410	190	16	amounts	amount	VERB
ftr-410	190	17	paid	pay	VERB
ftr-410	190	18	for	for	ADP
ftr-410	190	19	the	the	DET
ftr-410	190	20	insurance	insurance	NOUN
ftr-410	190	21	protection	protection	NOUN
ftr-410	190	22	feature	feature	NOUN
ftr-410	190	23	caused	cause	VERB
ftr-410	190	24	the	the	DET
ftr-410	190	25	taxpayer	taxpayer	NOUN
ftr-410	190	26	's	's	PART
ftr-410	190	27	reported	report	VERB
ftr-410	190	28	basis	basis	NOUN
ftr-410	190	29	to	to	PART
ftr-410	190	30	be	be	AUX
ftr-410	190	31	less	less	ADJ
ftr-410	190	32	,	,	PUNCT
ftr-410	190	33	nor	nor	CCONJ
ftr-410	190	34	did	do	AUX
ftr-410	190	35	any	any	PRON
ftr-410	190	36	of	of	ADP
ftr-410	190	37	the	the	DET
ftr-410	190	38	courts	court	NOUN
ftr-410	190	39	unilaterally	unilaterally	ADV
ftr-410	190	40	raise	raise	VERB
ftr-410	190	41	this	this	DET
ftr-410	190	42	issue	issue	NOUN
ftr-410	190	43	.	.	PUNCT
ftr-410	190	44	"	"	PUNCT
ftr-410	191	1	in	in	ADP
ftr-410	191	2	the	the	DET
ftr-410	191	3	end	end	NOUN
ftr-410	191	4	,	,	PUNCT
ftr-410	191	5	one	one	PRON
ftr-410	191	6	might	might	AUX
ftr-410	191	7	fairly	fairly	ADV
ftr-410	191	8	characterize	characterize	VERB
ftr-410	191	9	the	the	DET
ftr-410	191	10	decided	decide	VERB
ftr-410	191	11	cases	case	NOUN
ftr-410	191	12	on	on	ADP
ftr-410	191	13	the	the	DET
ftr-410	191	14	issue	issue	NOUN
ftr-410	191	15	of	of	ADP
ftr-410	191	16	tax	tax	NOUN
ftr-410	191	17	basis	basis	NOUN
ftr-410	191	18	as	as	ADP
ftr-410	191	19	falling	fall	VERB
ftr-410	191	20	into	into	ADP
ftr-410	191	21	one	one	NUM
ftr-410	191	22	of	of	ADP
ftr-410	191	23	two	two	NUM
ftr-410	191	24	camps	camp	NOUN
ftr-410	191	25	:	:	PUNCT
ftr-410	191	26	the	the	DET
ftr-410	191	27	loss	loss	NOUN
ftr-410	191	28	cases	case	NOUN
ftr-410	191	29	,	,	PUNCT
ftr-410	191	30	where	where	SCONJ
ftr-410	191	31	the	the	DET
ftr-410	191	32	courts	court	NOUN
ftr-410	191	33	applied	apply	VERB
ftr-410	191	34	36	36	NUM
ftr-410	191	35	.	.	PUNCT
ftr-410	192	1	see	see	VERB
ftr-410	192	2	irc	irc	PROPN
ftr-410	192	3	§	§	PROPN
ftr-410	192	4	1222	1222	NUM
ftr-410	192	5	(	(	PUNCT
ftr-410	192	6	requiring	require	VERB
ftr-410	192	7	a	a	DET
ftr-410	192	8	"	"	PUNCT
ftr-410	192	9	sale	sale	NOUN
ftr-410	192	10	or	or	CCONJ
ftr-410	192	11	exchange	exchange	NOUN
ftr-410	192	12	"	"	PUNCT
ftr-410	192	13	)	)	PUNCT
ftr-410	192	14	.	.	PUNCT
ftr-410	193	1	37	37	NUM
ftr-410	193	2	.	.	PUNCT
ftr-410	194	1	see	see	VERB
ftr-410	194	2	infra	infra	NOUN
ftr-410	194	3	part	part	NOUN
ftr-410	194	4	vi.b.2	vi.b.2	ADV
ftr-410	194	5	.	.	PUNCT
ftr-410	195	1	38	38	NUM
ftr-410	195	2	.	.	X
ftr-410	196	1	275	275	NUM
ftr-410	196	2	f.2d	f.2d	SYM
ftr-410	196	3	33	33	NUM
ftr-410	196	4	(	(	PUNCT
ftr-410	196	5	4th	4th	ADJ
ftr-410	196	6	cir	cir	NOUN
ftr-410	196	7	.	.	PUNCT
ftr-410	196	8	1960	1960	NUM
ftr-410	196	9	)	)	PUNCT
ftr-410	196	10	.	.	PUNCT
ftr-410	197	1	39	39	NUM
ftr-410	197	2	.	.	PUNCT
ftr-410	198	1	i	i	PRON
ftr-410	198	2	d.	d.	PROPN
ftr-410	198	3	at	at	ADP
ftr-410	198	4	33	33	NUM
ftr-410	198	5	.	.	PUNCT
ftr-410	198	6	40	40	NUM
ftr-410	198	7	.	.	PUNCT
ftr-410	199	1	i	i	PRON
ftr-410	199	2	d.	d.	PROPN
ftr-410	199	3	41	41	NUM
ftr-410	199	4	.	.	PUNCT
ftr-410	200	1	i	i	PRON
ftr-410	200	2	d.	d.	PROPN
ftr-410	200	3	at	at	ADP
ftr-410	200	4	34	34	NUM
ftr-410	200	5	.	.	PUNCT
ftr-410	201	1	42	42	NUM
ftr-410	201	2	.	.	PUNCT
ftr-410	202	1	i	i	PRON
ftr-410	202	2	d.	d.	PROPN
ftr-410	202	3	43	43	NUM
ftr-410	202	4	.	.	PUNCT
ftr-410	203	1	phillips	phillip	NOUN
ftr-410	203	2	,	,	PUNCT
ftr-410	203	3	275	275	NUM
ftr-410	203	4	f.2d	f.2d	X
ftr-410	203	5	at	at	ADP
ftr-410	203	6	36	36	NUM
ftr-410	203	7	.	.	PUNCT
ftr-410	203	8	44	44	NUM
ftr-410	203	9	.	.	PUNCT
ftr-410	204	1	e.g.	e.g.	ADV
ftr-410	204	2	,	,	PUNCT
ftr-410	204	3	hort	hort	NOUN
ftr-410	204	4	v.	v.	ADP
ftr-410	204	5	comm'r	comm'r	PROPN
ftr-410	204	6	,	,	PUNCT
ftr-410	204	7	313	313	NUM
ftr-410	204	8	u.s	u.s	PROPN
ftr-410	204	9	.	.	PROPN
ftr-410	204	10	28	28	NUM
ftr-410	204	11	(	(	PUNCT
ftr-410	204	12	1941	1941	NUM
ftr-410	204	13	)	)	PUNCT
ftr-410	204	14	;	;	PUNCT
ftr-410	204	15	comm'r	comm'r	PROPN
ftr-410	204	16	v.	v.	ADP
ftr-410	204	17	p.g	p.g	PROPN
ftr-410	204	18	.	.	PROPN
ftr-410	204	19	lake	lake	PROPN
ftr-410	204	20	,	,	PUNCT
ftr-410	204	21	inc	inc	PROPN
ftr-410	204	22	.	.	PROPN
ftr-410	204	23	,	,	PUNCT
ftr-410	204	24	356	356	NUM
ftr-410	204	25	u.s	u.s	PROPN
ftr-410	204	26	.	.	PROPN
ftr-410	204	27	260	260	NUM
ftr-410	204	28	(	(	PUNCT
ftr-410	204	29	1958	1958	NUM
ftr-410	204	30	)	)	PUNCT
ftr-410	204	31	.	.	PUNCT
ftr-410	205	1	45	45	NUM
ftr-410	205	2	.	.	PUNCT
ftr-410	205	3	phillips	phillip	NOUN
ftr-410	205	4	,	,	PUNCT
ftr-410	205	5	275	275	NUM
ftr-410	205	6	f.2d	f.2d	X
ftr-410	205	7	at	at	ADP
ftr-410	205	8	35	35	NUM
ftr-410	205	9	.	.	PUNCT
ftr-410	205	10	46	46	NUM
ftr-410	205	11	.	.	PUNCT
ftr-410	205	12	estate	estate	NOUN
ftr-410	205	13	of	of	ADP
ftr-410	205	14	croker	croker	PROPN
ftr-410	205	15	v.	v.	ADP
ftr-410	205	16	comm'r	comm'r	PROPN
ftr-410	205	17	,	,	PUNCT
ftr-410	205	18	37	37	NUM
ftr-410	205	19	t.c	t.c	PROPN
ftr-410	205	20	.	.	PROPN
ftr-410	205	21	605	605	NUM
ftr-410	205	22	(	(	PUNCT
ftr-410	205	23	1962	1962	NUM
ftr-410	205	24	)	)	PUNCT
ftr-410	205	25	;	;	PUNCT
ftr-410	206	1	neese	neese	PROPN
ftr-410	206	2	v.	v.	ADP
ftr-410	206	3	comm'r	comm'r	PROPN
ftr-410	206	4	,	,	PUNCT
ftr-410	206	5	23	23	NUM
ftr-410	206	6	t.c.m	t.c.m	NOUN
ftr-410	206	7	.	.	PUNCT
ftr-410	207	1	1748	1748	NUM
ftr-410	207	2	(	(	PUNCT
ftr-410	207	3	1964	1964	NUM
ftr-410	207	4	)	)	PUNCT
ftr-410	207	5	;	;	PUNCT
ftr-410	207	6	avery	avery	PROPN
ftr-410	207	7	v.	v.	ADP
ftr-410	207	8	comm'r	comm'r	PROPN
ftr-410	207	9	,	,	PUNCT
ftr-410	207	10	111	111	NUM
ftr-410	207	11	f.2d	f.2d	SYM
ftr-410	207	12	19	19	NUM
ftr-410	207	13	(	(	PUNCT
ftr-410	207	14	9th	9th	ADJ
ftr-410	207	15	cir	cir	NOUN
ftr-410	207	16	.	.	PUNCT
ftr-410	207	17	1940	1940	NUM
ftr-410	207	18	)	)	PUNCT
ftr-410	207	19	;	;	PUNCT
ftr-410	207	20	gallun	gallun	PROPN
ftr-410	207	21	v.	v.	ADP
ftr-410	207	22	comm'r	comm'r	PROPN
ftr-410	207	23	,	,	PUNCT
ftr-410	207	24	327	327	NUM
ftr-410	207	25	f.2d	f.2d	NOUN
ftr-410	207	26	809	809	NUM
ftr-410	207	27	(	(	PUNCT
ftr-410	207	28	7th	7th	ADJ
ftr-410	207	29	cir	cir	NOUN
ftr-410	207	30	.	.	PUNCT
ftr-410	207	31	1964	1964	NUM
ftr-410	207	32	)	)	PUNCT
ftr-410	207	33	.	.	PUNCT
ftr-410	208	1	47	47	NUM
ftr-410	208	2	.	.	PUNCT
ftr-410	209	1	see	see	VERB
ftr-410	209	2	supra	supra	PROPN
ftr-410	209	3	notes	note	VERB
ftr-410	209	4	28	28	NUM
ftr-410	209	5	-	-	SYM
ftr-410	209	6	38	38	NUM
ftr-410	209	7	.	.	PUNCT
ftr-410	210	1	48	48	NUM
ftr-410	210	2	.	.	PUNCT
ftr-410	211	1	see	see	VERB
ftr-410	211	2	supra	supra	PROPN
ftr-410	211	3	notes	note	VERB
ftr-410	211	4	35	35	NUM
ftr-410	211	5	and	and	CCONJ
ftr-410	211	6	38	38	NUM
ftr-410	211	7	and	and	CCONJ
ftr-410	211	8	accompanying	accompany	VERB
ftr-410	211	9	text	text	NOUN
ftr-410	211	10	.	.	PUNCT
ftr-410	212	1	2006	2006	NUM
ftr-410	212	2	]	]	PUNCT
ftr-410	212	3	florida	florida	PROPN
ftr-410	212	4	tax	tax	PROPN
ftr-410	212	5	review	review	NOUN
ftr-410	212	6	the	the	DET
ftr-410	212	7	policy	policy	NOUN
ftr-410	212	8	investment	investment	NOUN
ftr-410	212	9	approach	approach	NOUN
ftr-410	212	10	;	;	PUNCT
ftr-410	212	11	and	and	CCONJ
ftr-410	212	12	the	the	DET
ftr-410	212	13	gain	gain	NOUN
ftr-410	212	14	cases	case	NOUN
ftr-410	212	15	,	,	PUNCT
ftr-410	212	16	where	where	SCONJ
ftr-410	212	17	the	the	DET
ftr-410	212	18	courts	court	NOUN
ftr-410	212	19	assumed	assume	VERB
ftr-410	212	20	the	the	DET
ftr-410	212	21	application	application	NOUN
ftr-410	212	22	of	of	ADP
ftr-410	212	23	the	the	DET
ftr-410	212	24	aggregate	aggregate	ADJ
ftr-410	212	25	premium	premium	NOUN
ftr-410	212	26	approach	approach	NOUN
ftr-410	212	27	.	.	PUNCT
ftr-410	213	1	what	what	PRON
ftr-410	213	2	accounts	account	VERB
ftr-410	213	3	for	for	ADP
ftr-410	213	4	this	this	DET
ftr-410	213	5	confusion	confusion	NOUN
ftr-410	213	6	?	?	PUNCT
ftr-410	214	1	first	first	ADV
ftr-410	214	2	,	,	PUNCT
ftr-410	214	3	the	the	DET
ftr-410	214	4	government	government	NOUN
ftr-410	214	5	itself	itself	PRON
ftr-410	214	6	bears	bear	VERB
ftr-410	214	7	responsibility	responsibility	NOUN
ftr-410	214	8	.	.	PUNCT
ftr-410	215	1	the	the	DET
ftr-410	215	2	1920	1920	NUM
ftr-410	215	3	office	office	NOUN
ftr-410	215	4	decision	decision	NOUN
ftr-410	215	5	,	,	PUNCT
ftr-410	215	6	together	together	ADV
ftr-410	215	7	with	with	ADP
ftr-410	215	8	its	its	PRON
ftr-410	215	9	restatement	restatement	NOUN
ftr-410	215	10	in	in	ADP
ftr-410	215	11	reverend	reverend	PROPN
ftr-410	215	12	rulling	rulle	VERB
ftr-410	215	13	70	70	NUM
ftr-410	215	14	-	-	SYM
ftr-410	215	15	38	38	NUM
ftr-410	215	16	,	,	PUNCT
ftr-410	215	17	has	have	AUX
ftr-410	215	18	made	make	VERB
ftr-410	215	19	no	no	DET
ftr-410	215	20	small	small	ADJ
ftr-410	215	21	contribution	contribution	NOUN
ftr-410	215	22	in	in	ADP
ftr-410	215	23	terms	term	NOUN
ftr-410	215	24	of	of	ADP
ftr-410	215	25	shaping	shape	VERB
ftr-410	215	26	the	the	DET
ftr-410	215	27	tax	tax	NOUN
ftr-410	215	28	basis	basis	NOUN
ftr-410	215	29	issue	issue	NOUN
ftr-410	215	30	.	.	PUNCT
ftr-410	216	1	remaining	remain	VERB
ftr-410	216	2	faithful	faithful	ADJ
ftr-410	216	3	to	to	ADP
ftr-410	216	4	its	its	PRON
ftr-410	216	5	position	position	NOUN
ftr-410	216	6	in	in	ADP
ftr-410	216	7	these	these	DET
ftr-410	216	8	rulings	ruling	NOUN
ftr-410	216	9	,	,	PUNCT
ftr-410	216	10	the	the	DET
ftr-410	216	11	irs	irs	PROPN
ftr-410	216	12	has	have	AUX
ftr-410	216	13	apparently	apparently	ADV
ftr-410	216	14	not	not	PART
ftr-410	216	15	argued	argue	VERB
ftr-410	216	16	in	in	ADP
ftr-410	216	17	court	court	NOUN
ftr-410	216	18	that	that	SCONJ
ftr-410	216	19	the	the	DET
ftr-410	216	20	principle	principle	NOUN
ftr-410	216	21	established	establish	VERB
ftr-410	216	22	in	in	ADP
ftr-410	216	23	the	the	DET
ftr-410	216	24	loss	loss	NOUN
ftr-410	216	25	cases	case	NOUN
ftr-410	216	26	should	should	AUX
ftr-410	216	27	be	be	AUX
ftr-410	216	28	applied	apply	VERB
ftr-410	216	29	in	in	ADP
ftr-410	216	30	gain	gain	NOUN
ftr-410	216	31	cases	case	NOUN
ftr-410	216	32	.	.	PUNCT
ftr-410	217	1	second	second	ADJ
ftr-410	217	2	,	,	PUNCT
ftr-410	217	3	in	in	ADP
ftr-410	217	4	permitting	permit	VERB
ftr-410	217	5	taxpayers	taxpayer	NOUN
ftr-410	217	6	to	to	PART
ftr-410	217	7	use	use	VERB
ftr-410	217	8	the	the	DET
ftr-410	217	9	aggregate	aggregate	ADJ
ftr-410	217	10	premium	premium	NOUN
ftr-410	217	11	approach	approach	NOUN
ftr-410	217	12	in	in	ADP
ftr-410	217	13	determining	determine	VERB
ftr-410	217	14	gain	gain	NOUN
ftr-410	217	15	on	on	ADP
ftr-410	217	16	the	the	DET
ftr-410	217	17	surrender	surrender	NOUN
ftr-410	217	18	of	of	ADP
ftr-410	217	19	a	a	DET
ftr-410	217	20	policy,49	policy,49	NOUN
ftr-410	217	21	the	the	DET
ftr-410	217	22	code	code	NOUN
ftr-410	217	23	itself	itself	PRON
ftr-410	217	24	fosters	foster	VERB
ftr-410	217	25	the	the	DET
ftr-410	217	26	impression	impression	NOUN
ftr-410	217	27	that	that	PRON
ftr-410	217	28	gain	gain	VERB
ftr-410	217	29	on	on	ADP
ftr-410	217	30	a	a	DET
ftr-410	217	31	sale	sale	NOUN
ftr-410	217	32	should	should	AUX
ftr-410	217	33	likewise	likewise	ADV
ftr-410	217	34	be	be	AUX
ftr-410	217	35	determined	determine	VERB
ftr-410	217	36	under	under	ADP
ftr-410	217	37	this	this	DET
ftr-410	217	38	methodology	methodology	NOUN
ftr-410	217	39	.	.	PUNCT
ftr-410	218	1	and	and	CCONJ
ftr-410	218	2	,	,	PUNCT
ftr-410	218	3	third	third	ADJ
ftr-410	218	4	,	,	PUNCT
ftr-410	218	5	while	while	SCONJ
ftr-410	218	6	,	,	PUNCT
ftr-410	218	7	as	as	SCONJ
ftr-410	218	8	suggested	suggest	VERB
ftr-410	218	9	,	,	PUNCT
ftr-410	218	10	there	there	PRON
ftr-410	218	11	is	be	VERB
ftr-410	218	12	a	a	DET
ftr-410	218	13	strong	strong	ADJ
ftr-410	218	14	policy	policy	NOUN
ftr-410	218	15	undercurrent	undercurrent	NOUN
ftr-410	218	16	driving	drive	VERB
ftr-410	218	17	the	the	DET
ftr-410	218	18	result	result	NOUN
ftr-410	218	19	in	in	ADP
ftr-410	218	20	the	the	DET
ftr-410	218	21	loss	loss	NOUN
ftr-410	218	22	cases,50	cases,50	NOUN
ftr-410	218	23	the	the	DET
ftr-410	218	24	gain	gain	NOUN
ftr-410	218	25	cases	case	NOUN
ftr-410	218	26	which	which	PRON
ftr-410	218	27	have	have	VERB
ftr-410	218	28	a	a	DET
ftr-410	218	29	very	very	ADV
ftr-410	218	30	different	different	ADJ
ftr-410	218	31	complexion	complexion	NOUN
ftr-410	218	32	,	,	PUNCT
ftr-410	218	33	"	"	PUNCT
ftr-410	218	34	have	have	AUX
ftr-410	218	35	not	not	PART
ftr-410	218	36	grappled	grapple	VERB
ftr-410	218	37	with	with	ADP
ftr-410	218	38	this	this	DET
ftr-410	218	39	difference	difference	NOUN
ftr-410	218	40	.	.	PUNCT
ftr-410	219	1	b.	b.	PROPN
ftr-410	219	2	survey	survey	NOUN
ftr-410	219	3	of	of	ADP
ftr-410	219	4	the	the	DET
ftr-410	219	5	aggregate	aggregate	ADJ
ftr-410	219	6	premium	premium	NOUN
ftr-410	219	7	theory	theory	NOUN
ftr-410	219	8	there	there	PRON
ftr-410	219	9	are	be	VERB
ftr-410	219	10	,	,	PUNCT
ftr-410	219	11	in	in	ADP
ftr-410	219	12	essence	essence	NOUN
ftr-410	219	13	,	,	PUNCT
ftr-410	219	14	three	three	NUM
ftr-410	219	15	lines	line	NOUN
ftr-410	219	16	of	of	ADP
ftr-410	219	17	reasoning	reasoning	NOUN
ftr-410	219	18	that	that	SCONJ
ftr-410	219	19	support	support	VERB
ftr-410	219	20	the	the	DET
ftr-410	219	21	aggregate	aggregate	ADJ
ftr-410	219	22	premium	premium	NOUN
ftr-410	219	23	theory.52	theory.52	NOUN
ftr-410	219	24	first	first	ADV
ftr-410	219	25	,	,	PUNCT
ftr-410	219	26	the	the	DET
ftr-410	219	27	most	most	ADV
ftr-410	219	28	compelling	compelling	ADJ
ftr-410	219	29	argument	argument	NOUN
ftr-410	219	30	that	that	PRON
ftr-410	219	31	can	can	AUX
ftr-410	219	32	be	be	AUX
ftr-410	219	33	made	make	VERB
ftr-410	219	34	on	on	ADP
ftr-410	219	35	behalf	behalf	NOUN
ftr-410	219	36	of	of	ADP
ftr-410	219	37	the	the	DET
ftr-410	219	38	aggregate	aggregate	ADJ
ftr-410	219	39	premium	premium	NOUN
ftr-410	219	40	approach	approach	NOUN
ftr-410	219	41	is	be	AUX
ftr-410	219	42	that	that	SCONJ
ftr-410	219	43	the	the	DET
ftr-410	219	44	irs	irs	PROPN
ftr-410	219	45	itself	itself	PRON
ftr-410	219	46	has	have	AUX
ftr-410	219	47	embraced	embrace	VERB
ftr-410	219	48	it	it	PRON
ftr-410	219	49	.	.	PUNCT
ftr-410	220	1	as	as	SCONJ
ftr-410	220	2	indicated	indicate	VERB
ftr-410	220	3	,	,	PUNCT
ftr-410	220	4	in	in	ADP
ftr-410	220	5	reverend	reverend	NOUN
ftr-410	220	6	ruling	rule	VERB
ftr-410	220	7	70	70	NUM
ftr-410	220	8	-	-	SYM
ftr-410	220	9	38	38	NUM
ftr-410	220	10	,	,	PUNCT
ftr-410	220	11	which	which	PRON
ftr-410	220	12	restates	restate	VERB
ftr-410	220	13	office	office	NOUN
ftr-410	220	14	decision	decision	NOUN
ftr-410	220	15	724	724	NUM
ftr-410	220	16	,	,	PUNCT
ftr-410	220	17	the	the	DET
ftr-410	220	18	irs	irs	PROPN
ftr-410	220	19	concludes	conclude	VERB
ftr-410	220	20	that	that	SCONJ
ftr-410	220	21	a	a	DET
ftr-410	220	22	sale	sale	NOUN
ftr-410	220	23	of	of	ADP
ftr-410	220	24	a	a	DET
ftr-410	220	25	policy	policy	NOUN
ftr-410	220	26	for	for	ADP
ftr-410	220	27	less	less	ADJ
ftr-410	220	28	than	than	ADP
ftr-410	220	29	the	the	DET
ftr-410	220	30	amount	amount	NOUN
ftr-410	220	31	of	of	ADP
ftr-410	220	32	aggregate	aggregate	ADJ
ftr-410	220	33	premiums	premium	NOUN
ftr-410	220	34	produces	produce	VERB
ftr-410	220	35	neither	neither	CCONJ
ftr-410	220	36	gain	gain	NOUN
ftr-410	220	37	nor	nor	CCONJ
ftr-410	220	38	loss.53	loss.53	VERB
ftr-410	220	39	while	while	SCONJ
ftr-410	220	40	the	the	DET
ftr-410	220	41	revenue	revenue	NOUN
ftr-410	220	42	ruling	ruling	NOUN
ftr-410	220	43	assumes	assume	VERB
ftr-410	220	44	that	that	SCONJ
ftr-410	220	45	the	the	DET
ftr-410	220	46	sales	sale	NOUN
ftr-410	220	47	price	price	NOUN
ftr-410	220	48	is	be	AUX
ftr-410	220	49	equal	equal	ADJ
ftr-410	220	50	to	to	ADP
ftr-410	220	51	the	the	DET
ftr-410	220	52	policy	policy	NOUN
ftr-410	220	53	's	's	PART
ftr-410	220	54	cash	cash	NOUN
ftr-410	220	55	value	value	NOUN
ftr-410	220	56	,	,	PUNCT
ftr-410	220	57	it	it	PRON
ftr-410	220	58	can	can	AUX
ftr-410	220	59	not	not	PART
ftr-410	220	60	reasonably	reasonably	ADV
ftr-410	220	61	be	be	AUX
ftr-410	220	62	read	read	VERB
ftr-410	220	63	as	as	ADP
ftr-410	220	64	implying	imply	VERB
ftr-410	220	65	that	that	SCONJ
ftr-410	220	66	gain	gain	NOUN
ftr-410	220	67	would	would	AUX
ftr-410	220	68	be	be	AUX
ftr-410	220	69	recognized	recognize	VERB
ftr-410	220	70	if	if	SCONJ
ftr-410	220	71	the	the	DET
ftr-410	220	72	price	price	NOUN
ftr-410	220	73	were	be	AUX
ftr-410	220	74	greater	great	ADJ
ftr-410	220	75	than	than	ADP
ftr-410	220	76	the	the	DET
ftr-410	220	77	cash	cash	NOUN
ftr-410	220	78	value	value	NOUN
ftr-410	220	79	but	but	CCONJ
ftr-410	220	80	still	still	ADV
ftr-410	220	81	less	less	ADJ
ftr-410	220	82	than	than	ADP
ftr-410	220	83	the	the	DET
ftr-410	220	84	amount	amount	NOUN
ftr-410	220	85	of	of	ADP
ftr-410	220	86	aggregate	aggregate	ADJ
ftr-410	220	87	premiums.m	premiums.m	NOUN
ftr-410	220	88	the	the	DET
ftr-410	220	89	ruling	ruling	NOUN
ftr-410	220	90	merely	merely	ADV
ftr-410	220	91	restates	restate	VERB
ftr-410	220	92	the	the	DET
ftr-410	220	93	office	office	NOUN
ftr-410	220	94	decision	decision	NOUN
ftr-410	220	95	under	under	ADP
ftr-410	220	96	current	current	ADJ
ftr-410	220	97	law	law	NOUN
ftr-410	220	98	,	,	PUNCT
ftr-410	220	99	and	and	CCONJ
ftr-410	220	100	,	,	PUNCT
ftr-410	220	101	in	in	ADP
ftr-410	220	102	the	the	DET
ftr-410	220	103	office	office	NOUN
ftr-410	220	104	decision	decision	NOUN
ftr-410	220	105	,	,	PUNCT
ftr-410	220	106	no	no	DET
ftr-410	220	107	mention	mention	NOUN
ftr-410	220	108	is	be	AUX
ftr-410	220	109	made	make	VERB
ftr-410	220	110	of	of	ADP
ftr-410	220	111	the	the	DET
ftr-410	220	112	policy	policy	NOUN
ftr-410	220	113	's	's	PART
ftr-410	220	114	cash	cash	NOUN
ftr-410	220	115	surrender	surrender	NOUN
ftr-410	220	116	value	value	NOUN
ftr-410	220	117	;	;	PUNCT
ftr-410	220	118	it	it	PRON
ftr-410	220	119	simply	simply	ADV
ftr-410	220	120	hypothesizes	hypothesize	VERB
ftr-410	220	121	a	a	DET
ftr-410	220	122	sale	sale	NOUN
ftr-410	220	123	at	at	ADP
ftr-410	220	124	a	a	DET
ftr-410	220	125	price	price	NOUN
ftr-410	220	126	that	that	PRON
ftr-410	220	127	is	be	AUX
ftr-410	220	128	less	less	ADJ
ftr-410	220	129	than	than	ADP
ftr-410	220	130	the	the	DET
ftr-410	220	131	aggregate	aggregate	ADJ
ftr-410	220	132	premium	premium	NOUN
ftr-410	220	133	amount.5	amount.5	NOUN
ftr-410	220	134	"	"	PUNCT
ftr-410	220	135	moreover	moreover	ADV
ftr-410	220	136	,	,	PUNCT
ftr-410	220	137	a	a	DET
ftr-410	220	138	sale	sale	NOUN
ftr-410	220	139	of	of	ADP
ftr-410	220	140	a	a	DET
ftr-410	220	141	policy	policy	NOUN
ftr-410	220	142	for	for	ADP
ftr-410	220	143	a	a	DET
ftr-410	220	144	price	price	NOUN
ftr-410	220	145	equal	equal	ADJ
ftr-410	220	146	to	to	ADP
ftr-410	220	147	its	its	PRON
ftr-410	220	148	cash	cash	NOUN
ftr-410	220	149	surrender	surrender	NOUN
ftr-410	220	150	value	value	NOUN
ftr-410	220	151	should	should	AUX
ftr-410	220	152	,	,	PUNCT
ftr-410	220	153	in	in	ADP
ftr-410	220	154	most	most	ADJ
ftr-410	220	155	instances	instance	NOUN
ftr-410	220	156	,	,	PUNCT
ftr-410	220	157	under	under	ADP
ftr-410	220	158	a	a	DET
ftr-410	220	159	correct	correct	ADJ
ftr-410	220	160	49	49	NUM
ftr-410	220	161	.	.	PUNCT
ftr-410	221	1	see	see	VERB
ftr-410	221	2	irc	irc	PROPN
ftr-410	221	3	§	§	PROPN
ftr-410	221	4	72(e)(6	72(e)(6	NUM
ftr-410	221	5	)	)	PUNCT
ftr-410	221	6	.	.	PUNCT
ftr-410	222	1	50	50	NUM
ftr-410	222	2	.	.	PUNCT
ftr-410	223	1	see	see	VERB
ftr-410	223	2	supra	supra	PROPN
ftr-410	223	3	note	note	PROPN
ftr-410	223	4	16	16	NUM
ftr-410	223	5	.	.	PUNCT
ftr-410	224	1	51	51	NUM
ftr-410	224	2	.	.	PUNCT
ftr-410	225	1	see	see	VERB
ftr-410	225	2	supra	supra	PROPN
ftr-410	225	3	notes	note	VERB
ftr-410	225	4	28	28	NUM
ftr-410	225	5	-	-	SYM
ftr-410	225	6	38	38	NUM
ftr-410	225	7	.	.	PUNCT
ftr-410	226	1	52	52	NUM
ftr-410	226	2	.	.	PUNCT
ftr-410	227	1	for	for	ADP
ftr-410	227	2	a	a	DET
ftr-410	227	3	discussion	discussion	NOUN
ftr-410	227	4	of	of	ADP
ftr-410	227	5	these	these	DET
ftr-410	227	6	arguments	argument	NOUN
ftr-410	227	7	,	,	PUNCT
ftr-410	227	8	see	see	VERB
ftr-410	227	9	,	,	PUNCT
ftr-410	227	10	generally	generally	ADV
ftr-410	227	11	,	,	PUNCT
ftr-410	227	12	michael	michael	PROPN
ftr-410	227	13	j.	j.	PROPN
ftr-410	227	14	frankel	frankel	PROPN
ftr-410	227	15	,	,	PUNCT
ftr-410	227	16	life	life	NOUN
ftr-410	227	17	settlements	settlement	NOUN
ftr-410	227	18	:	:	PUNCT
ftr-410	227	19	sale	sale	NOUN
ftr-410	227	20	of	of	ADP
ftr-410	227	21	life	life	NOUN
ftr-410	227	22	insurance	insurance	NOUN
ftr-410	227	23	policies	policy	NOUN
ftr-410	227	24	in	in	ADP
ftr-410	227	25	the	the	DET
ftr-410	227	26	open	open	ADJ
ftr-410	227	27	market	market	NOUN
ftr-410	227	28	,	,	PUNCT
ftr-410	227	29	in	in	ADP
ftr-410	227	30	39th	39th	ADJ
ftr-410	227	31	annual	annual	ADJ
ftr-410	227	32	heckerling	heckerling	ADJ
ftr-410	227	33	institute	institute	NOUN
ftr-410	227	34	on	on	ADP
ftr-410	227	35	estate	estate	NOUN
ftr-410	227	36	planning	planning	NOUN
ftr-410	227	37	(	(	PUNCT
ftr-410	227	38	2005	2005	NUM
ftr-410	227	39	)	)	PUNCT
ftr-410	227	40	;	;	PUNCT
ftr-410	228	1	burgess	burgess	PROPN
ftr-410	228	2	j.w	j.w	PROPN
ftr-410	228	3	.	.	PROPN
ftr-410	228	4	raby	raby	PROPN
ftr-410	228	5	&	&	CCONJ
ftr-410	228	6	william	william	PROPN
ftr-410	228	7	l.	l.	PROPN
ftr-410	228	8	raby	raby	PROPN
ftr-410	228	9	,	,	PUNCT
ftr-410	228	10	the	the	DET
ftr-410	228	11	tax	tax	NOUN
ftr-410	228	12	treatment	treatment	NOUN
ftr-410	228	13	of	of	ADP
ftr-410	228	14	life	life	NOUN
ftr-410	228	15	insurance	insurance	NOUN
ftr-410	228	16	settlements	settlement	NOUN
ftr-410	228	17	,	,	PUNCT
ftr-410	228	18	19	19	NUM
ftr-410	228	19	ins	in	NOUN
ftr-410	228	20	.	.	PUNCT
ftr-410	229	1	tax	tax	NOUN
ftr-410	229	2	rev	rev	PROPN
ftr-410	229	3	.	.	PROPN
ftr-410	229	4	385	385	NUM
ftr-410	229	5	(	(	PUNCT
ftr-410	229	6	2000	2000	NUM
ftr-410	229	7	)	)	PUNCT
ftr-410	229	8	;	;	PUNCT
ftr-410	229	9	see	see	VERB
ftr-410	229	10	also	also	ADV
ftr-410	229	11	sherwin	sherwin	PROPN
ftr-410	229	12	p.	p.	PROPN
ftr-410	229	13	simmons	simmons	PROPN
ftr-410	229	14	,	,	PUNCT
ftr-410	229	15	life	life	NOUN
ftr-410	229	16	-	-	PUNCT
ftr-410	229	17	settlements	settlement	NOUN
ftr-410	229	18	,	,	PUNCT
ftr-410	229	19	senior	senior	ADJ
ftr-410	229	20	settlements	settlement	NOUN
ftr-410	229	21	,	,	PUNCT
ftr-410	229	22	and	and	CCONJ
ftr-410	229	23	other	other	ADJ
ftr-410	229	24	variations	variation	NOUN
ftr-410	229	25	on	on	ADP
ftr-410	229	26	viatical	viatical	ADJ
ftr-410	229	27	sales	sale	NOUN
ftr-410	229	28	,	,	PUNCT
ftr-410	229	29	sk020	sk020	PROPN
ftr-410	229	30	ali	ali	PROPN
ftr-410	229	31	-	-	PUNCT
ftr-410	229	32	aba	aba	PROPN
ftr-410	229	33	163	163	NUM
ftr-410	229	34	(	(	PUNCT
ftr-410	229	35	2004	2004	NUM
ftr-410	229	36	)	)	PUNCT
ftr-410	229	37	(	(	PUNCT
ftr-410	229	38	mentioning	mention	VERB
ftr-410	229	39	an	an	DET
ftr-410	229	40	opinion	opinion	NOUN
ftr-410	229	41	letter	letter	NOUN
ftr-410	229	42	issued	issue	VERB
ftr-410	229	43	by	by	ADP
ftr-410	229	44	the	the	DET
ftr-410	229	45	accounting	accounting	NOUN
ftr-410	229	46	firm	firm	PROPN
ftr-410	229	47	kpmg	kpmg	PROPN
ftr-410	229	48	to	to	PART
ftr-410	229	49	viaticus	viaticus	PROPN
ftr-410	229	50	,	,	PUNCT
ftr-410	229	51	inc	inc	PROPN
ftr-410	229	52	.	.	PROPN
ftr-410	229	53	,	,	PUNCT
ftr-410	229	54	that	that	PRON
ftr-410	229	55	endorses	endorse	VERB
ftr-410	229	56	this	this	DET
ftr-410	229	57	position	position	NOUN
ftr-410	229	58	)	)	PUNCT
ftr-410	229	59	.	.	PUNCT
ftr-410	230	1	53	53	NUM
ftr-410	230	2	.	.	X
ftr-410	231	1	see	see	VERB
ftr-410	231	2	supra	supra	PROPN
ftr-410	231	3	note	note	PROPN
ftr-410	231	4	14	14	NUM
ftr-410	231	5	and	and	CCONJ
ftr-410	231	6	accompanying	accompany	VERB
ftr-410	231	7	text	text	NOUN
ftr-410	231	8	.	.	PUNCT
ftr-410	232	1	54	54	NUM
ftr-410	232	2	.	.	PUNCT
ftr-410	233	1	see	see	VERB
ftr-410	233	2	priv	priv	PROPN
ftr-410	233	3	.	.	PUNCT
ftr-410	234	1	ltr	ltr	PROPN
ftr-410	234	2	.	.	PUNCT
ftr-410	235	1	rul	rul	PROPN
ftr-410	235	2	.	.	PUNCT
ftr-410	236	1	80	80	NUM
ftr-410	236	2	-	-	SYM
ftr-410	236	3	50	50	NUM
ftr-410	236	4	-	-	NUM
ftr-410	236	5	045	045	NUM
ftr-410	236	6	(	(	PUNCT
ftr-410	236	7	sept	sept	PROPN
ftr-410	236	8	.	.	PROPN
ftr-410	236	9	17	17	NUM
ftr-410	236	10	,	,	PUNCT
ftr-410	236	11	1980	1980	NUM
ftr-410	236	12	)	)	PUNCT
ftr-410	237	1	(	(	PUNCT
ftr-410	237	2	describing	describe	VERB
ftr-410	237	3	rev	rev	PROPN
ftr-410	237	4	.	.	PUNCT
ftr-410	237	5	rul	rul	NOUN
ftr-410	237	6	.	.	PUNCT
ftr-410	238	1	70	70	NUM
ftr-410	238	2	-	-	SYM
ftr-410	238	3	38	38	NUM
ftr-410	238	4	as	as	ADP
ftr-410	238	5	authority	authority	NOUN
ftr-410	238	6	for	for	ADP
ftr-410	238	7	the	the	DET
ftr-410	238	8	proposition	proposition	NOUN
ftr-410	238	9	that	that	SCONJ
ftr-410	238	10	taxpayers	taxpayer	NOUN
ftr-410	238	11	are	be	AUX
ftr-410	238	12	not	not	PART
ftr-410	238	13	required	require	VERB
ftr-410	238	14	"	"	PUNCT
ftr-410	238	15	to	to	PART
ftr-410	238	16	include	include	VERB
ftr-410	238	17	in	in	ADP
ftr-410	238	18	[	[	X
ftr-410	238	19	their	their	PRON
ftr-410	238	20	]	]	X
ftr-410	238	21	gross	gross	ADJ
ftr-410	238	22	income	income	NOUN
ftr-410	238	23	the	the	DET
ftr-410	238	24	amount	amount	NOUN
ftr-410	238	25	received	receive	VERB
ftr-410	238	26	from	from	ADP
ftr-410	238	27	the	the	DET
ftr-410	238	28	sale	sale	NOUN
ftr-410	238	29	of	of	ADP
ftr-410	238	30	the	the	DET
ftr-410	238	31	insurance	insurance	NOUN
ftr-410	238	32	policies	policy	NOUN
ftr-410	238	33	"	"	PUNCT
ftr-410	238	34	)	)	PUNCT
ftr-410	238	35	.	.	PUNCT
ftr-410	239	1	55	55	NUM
ftr-410	239	2	.	.	PUNCT
ftr-410	240	1	i	i	PRON
ftr-410	240	2	d.	d.	PROPN
ftr-410	241	1	[	[	X
ftr-410	241	2	vol	vol	NOUN
ftr-410	241	3	.	.	PUNCT
ftr-410	241	4	7:9	7:9	NUM
ftr-410	241	5	a	a	DET
ftr-410	241	6	new	new	ADJ
ftr-410	241	7	model	model	NOUN
ftr-410	241	8	for	for	ADP
ftr-410	241	9	identifying	identify	VERB
ftr-410	241	10	basis	basis	NOUN
ftr-410	241	11	in	in	ADP
ftr-410	241	12	life	life	NOUN
ftr-410	241	13	insurance	insurance	NOUN
ftr-410	241	14	application	application	NOUN
ftr-410	241	15	of	of	ADP
ftr-410	241	16	the	the	DET
ftr-410	241	17	policy	policy	NOUN
ftr-410	241	18	investment	investment	NOUN
ftr-410	241	19	approach	approach	NOUN
ftr-410	241	20	,	,	PUNCT
ftr-410	241	21	produce	produce	VERB
ftr-410	241	22	gain	gain	NOUN
ftr-410	241	23	.	.	PUNCT
ftr-410	242	1	more	more	ADV
ftr-410	242	2	specifically	specifically	ADV
ftr-410	242	3	,	,	PUNCT
ftr-410	242	4	to	to	ADP
ftr-410	242	5	the	the	DET
ftr-410	242	6	extent	extent	NOUN
ftr-410	242	7	that	that	SCONJ
ftr-410	242	8	the	the	DET
ftr-410	242	9	cash	cash	NOUN
ftr-410	242	10	value	value	NOUN
ftr-410	242	11	grows	grow	VERB
ftr-410	242	12	as	as	ADP
ftr-410	242	13	a	a	DET
ftr-410	242	14	result	result	NOUN
ftr-410	242	15	of	of	ADP
ftr-410	242	16	an	an	DET
ftr-410	242	17	earnings	earning	NOUN
ftr-410	242	18	buildup	buildup	NOUN
ftr-410	242	19	in	in	ADP
ftr-410	242	20	the	the	DET
ftr-410	242	21	policy	policy	NOUN
ftr-410	242	22	's	's	PART
ftr-410	242	23	reserve	reserve	NOUN
ftr-410	242	24	value	value	NOUN
ftr-410	242	25	,	,	PUNCT
ftr-410	242	26	gain	gain	NOUN
ftr-410	242	27	should	should	AUX
ftr-410	242	28	be	be	AUX
ftr-410	242	29	recognized	recognize	VERB
ftr-410	242	30	in	in	ADP
ftr-410	242	31	the	the	DET
ftr-410	242	32	case	case	NOUN
ftr-410	242	33	of	of	ADP
ftr-410	242	34	a	a	DET
ftr-410	242	35	sale	sale	NOUN
ftr-410	242	36	for	for	ADP
ftr-410	242	37	a	a	DET
ftr-410	242	38	price	price	NOUN
ftr-410	242	39	equal	equal	ADJ
ftr-410	242	40	to	to	ADP
ftr-410	242	41	the	the	DET
ftr-410	242	42	policy	policy	NOUN
ftr-410	242	43	's	's	PART
ftr-410	242	44	cash	cash	NOUN
ftr-410	242	45	value	value	NOUN
ftr-410	242	46	under	under	ADP
ftr-410	242	47	the	the	DET
ftr-410	242	48	policy	policy	NOUN
ftr-410	242	49	investment	investment	NOUN
ftr-410	242	50	theory	theory	NOUN
ftr-410	242	51	,	,	PUNCT
ftr-410	242	52	even	even	ADV
ftr-410	242	53	if	if	SCONJ
ftr-410	242	54	the	the	DET
ftr-410	242	55	price	price	NOUN
ftr-410	242	56	is	be	AUX
ftr-410	242	57	less	less	ADJ
ftr-410	242	58	than	than	ADP
ftr-410	242	59	aggregate	aggregate	ADJ
ftr-410	242	60	premiums	premium	NOUN
ftr-410	242	61	.	.	PUNCT
ftr-410	243	1	6	6	NUM
ftr-410	243	2	in	in	ADP
ftr-410	243	3	concluding	conclude	VERB
ftr-410	243	4	that	that	SCONJ
ftr-410	243	5	gain	gain	NOUN
ftr-410	243	6	is	be	AUX
ftr-410	243	7	not	not	PART
ftr-410	243	8	recognized	recognize	VERB
ftr-410	243	9	on	on	ADP
ftr-410	243	10	the	the	DET
ftr-410	243	11	facts	fact	NOUN
ftr-410	243	12	of	of	ADP
ftr-410	243	13	the	the	DET
ftr-410	243	14	ruling	ruling	NOUN
ftr-410	243	15	,	,	PUNCT
ftr-410	243	16	the	the	DET
ftr-410	243	17	irs	irs	PROPN
ftr-410	243	18	implicitly	implicitly	ADV
ftr-410	243	19	disavowed	disavow	VERB
ftr-410	243	20	the	the	DET
ftr-410	243	21	policy	policy	NOUN
ftr-410	243	22	investment	investment	NOUN
ftr-410	243	23	approach	approach	NOUN
ftr-410	243	24	.	.	PUNCT
ftr-410	244	1	the	the	DET
ftr-410	244	2	irs	irs	PROPN
ftr-410	244	3	's	's	PART
ftr-410	244	4	position	position	NOUN
ftr-410	244	5	is	be	AUX
ftr-410	244	6	,	,	PUNCT
ftr-410	244	7	moreover	moreover	ADV
ftr-410	244	8	,	,	PUNCT
ftr-410	244	9	reflected	reflect	VERB
ftr-410	244	10	in	in	ADP
ftr-410	244	11	its	its	PRON
ftr-410	244	12	failure	failure	NOUN
ftr-410	244	13	to	to	PART
ftr-410	244	14	object	object	VERB
ftr-410	244	15	to	to	ADP
ftr-410	244	16	the	the	DET
ftr-410	244	17	taxpayer	taxpayer	NOUN
ftr-410	244	18	's	's	PART
ftr-410	244	19	use	use	NOUN
ftr-410	244	20	of	of	ADP
ftr-410	244	21	the	the	DET
ftr-410	244	22	aggregate	aggregate	ADJ
ftr-410	244	23	premium	premium	NOUN
ftr-410	244	24	ai)proach	ai)proach	NOUN
ftr-410	244	25	in	in	ADP
ftr-410	244	26	the	the	DET
ftr-410	244	27	gain	gain	NOUN
ftr-410	244	28	cases	case	NOUN
ftr-410	244	29	where	where	SCONJ
ftr-410	244	30	the	the	DET
ftr-410	244	31	character	character	NOUN
ftr-410	244	32	of	of	ADP
ftr-410	244	33	income	income	NOUN
ftr-410	244	34	was	be	AUX
ftr-410	244	35	at	at	ADP
ftr-410	244	36	issue.57	issue.57	ADV
ftr-410	244	37	as	as	ADP
ftr-410	244	38	a	a	DET
ftr-410	244	39	result	result	NOUN
ftr-410	244	40	,	,	PUNCT
ftr-410	244	41	whatever	whatever	DET
ftr-410	244	42	merit	merit	NOUN
ftr-410	244	43	the	the	DET
ftr-410	244	44	policy	policy	NOUN
ftr-410	244	45	investment	investment	NOUN
ftr-410	244	46	theory	theory	NOUN
ftr-410	244	47	holds	hold	VERB
ftr-410	244	48	,	,	PUNCT
ftr-410	244	49	taxpayers	taxpayer	NOUN
ftr-410	244	50	ought	ought	AUX
ftr-410	244	51	to	to	PART
ftr-410	244	52	be	be	AUX
ftr-410	244	53	able	able	ADJ
ftr-410	244	54	to	to	PART
ftr-410	244	55	rely	rely	VERB
ftr-410	244	56	on	on	ADP
ftr-410	244	57	its	its	PRON
ftr-410	244	58	apparent	apparent	ADJ
ftr-410	244	59	rejection	rejection	NOUN
ftr-410	244	60	by	by	ADP
ftr-410	244	61	the	the	DET
ftr-410	244	62	irs	irs	PROPN
ftr-410	244	63	,	,	PUNCT
ftr-410	244	64	at	at	ADP
ftr-410	244	65	least	least	ADJ
ftr-410	244	66	until	until	SCONJ
ftr-410	244	67	its	its	PRON
ftr-410	244	68	own	own	ADJ
ftr-410	244	69	rulings	ruling	NOUN
ftr-410	244	70	are	be	AUX
ftr-410	244	71	withdrawn	withdraw	VERB
ftr-410	244	72	.	.	PUNCT
ftr-410	244	73	"	"	PUNCT
ftr-410	245	1	the	the	DET
ftr-410	245	2	second	second	ADJ
ftr-410	245	3	line	line	NOUN
ftr-410	245	4	of	of	ADP
ftr-410	245	5	argument	argument	NOUN
ftr-410	245	6	supporting	support	VERB
ftr-410	245	7	the	the	DET
ftr-410	245	8	aggregate	aggregate	ADJ
ftr-410	245	9	premium	premium	NOUN
ftr-410	245	10	approach	approach	NOUN
ftr-410	245	11	is	be	AUX
ftr-410	245	12	predicated	predicate	VERB
ftr-410	245	13	on	on	ADP
ftr-410	245	14	the	the	DET
ftr-410	245	15	treatment	treatment	NOUN
ftr-410	245	16	of	of	ADP
ftr-410	245	17	a	a	DET
ftr-410	245	18	policy	policy	NOUN
ftr-410	245	19	surrender	surrender	NOUN
ftr-410	245	20	.	.	PUNCT
ftr-410	246	1	in	in	ADP
ftr-410	246	2	the	the	DET
ftr-410	246	3	case	case	NOUN
ftr-410	246	4	of	of	ADP
ftr-410	246	5	a	a	DET
ftr-410	246	6	policy	policy	NOUN
ftr-410	246	7	surrender	surrender	NOUN
ftr-410	246	8	,	,	PUNCT
ftr-410	246	9	as	as	SCONJ
ftr-410	246	10	suggested	suggest	VERB
ftr-410	246	11	,	,	PUNCT
ftr-410	246	12	the	the	DET
ftr-410	246	13	code	code	NOUN
ftr-410	246	14	explicitly	explicitly	ADV
ftr-410	246	15	permits	permit	VERB
ftr-410	246	16	taxpayers	taxpayer	NOUN
ftr-410	246	17	to	to	PART
ftr-410	246	18	use	use	VERB
ftr-410	246	19	the	the	DET
ftr-410	246	20	aggregate	aggregate	ADJ
ftr-410	246	21	premium	premium	NOUN
ftr-410	246	22	approach	approach	NOUN
ftr-410	246	23	for	for	ADP
ftr-410	246	24	purposes	purpose	NOUN
ftr-410	246	25	of	of	ADP
ftr-410	246	26	computing	compute	VERB
ftr-410	246	27	gain.59	gain.59	PROPN
ftr-410	246	28	thus	thus	ADV
ftr-410	246	29	,	,	PUNCT
ftr-410	246	30	the	the	DET
ftr-410	246	31	code	code	NOUN
ftr-410	246	32	does	do	AUX
ftr-410	246	33	lend	lend	VERB
ftr-410	246	34	some	some	DET
ftr-410	246	35	indirect	indirect	ADJ
ftr-410	246	36	support	support	NOUN
ftr-410	246	37	to	to	ADP
ftr-410	246	38	the	the	DET
ftr-410	246	39	proponents	proponent	NOUN
ftr-410	246	40	of	of	ADP
ftr-410	246	41	the	the	DET
ftr-410	246	42	aggregate	aggregate	ADJ
ftr-410	246	43	premium	premium	NOUN
ftr-410	246	44	approach	approach	NOUN
ftr-410	246	45	.	.	PUNCT
ftr-410	247	1	indeed	indeed	ADV
ftr-410	247	2	,	,	PUNCT
ftr-410	247	3	there	there	PRON
ftr-410	247	4	is	be	VERB
ftr-410	247	5	no	no	DET
ftr-410	247	6	other	other	ADJ
ftr-410	247	7	provision	provision	NOUN
ftr-410	247	8	in	in	ADP
ftr-410	247	9	the	the	DET
ftr-410	247	10	code	code	NOUN
ftr-410	247	11	directing	direct	VERB
ftr-410	247	12	that	that	SCONJ
ftr-410	247	13	a	a	DET
ftr-410	247	14	different	different	ADJ
ftr-410	247	15	approach	approach	NOUN
ftr-410	247	16	be	be	AUX
ftr-410	247	17	taken	take	VERB
ftr-410	247	18	in	in	ADP
ftr-410	247	19	computing	compute	VERB
ftr-410	247	20	basis	basis	NOUN
ftr-410	247	21	in	in	ADP
ftr-410	247	22	the	the	DET
ftr-410	247	23	context	context	NOUN
ftr-410	247	24	of	of	ADP
ftr-410	247	25	a	a	DET
ftr-410	247	26	sale	sale	NOUN
ftr-410	247	27	.	.	PUNCT
ftr-410	248	1	given	give	VERB
ftr-410	248	2	this	this	DET
ftr-410	248	3	silence	silence	NOUN
ftr-410	248	4	in	in	ADP
ftr-410	248	5	the	the	DET
ftr-410	248	6	face	face	NOUN
ftr-410	248	7	of	of	ADP
ftr-410	248	8	the	the	DET
ftr-410	248	9	code	code	NOUN
ftr-410	248	10	's	's	PART
ftr-410	248	11	explicit	explicit	ADJ
ftr-410	248	12	adoption	adoption	NOUN
ftr-410	248	13	of	of	ADP
ftr-410	248	14	the	the	DET
ftr-410	248	15	aggregate	aggregate	ADJ
ftr-410	248	16	premium	premium	NOUN
ftr-410	248	17	payment	payment	NOUN
ftr-410	248	18	approach	approach	NOUN
ftr-410	248	19	in	in	ADP
ftr-410	248	20	code	code	NOUN
ftr-410	248	21	section	section	NOUN
ftr-410	248	22	72	72	NUM
ftr-410	248	23	,	,	PUNCT
ftr-410	248	24	and	and	CCONJ
ftr-410	248	25	given	give	VERB
ftr-410	248	26	the	the	DET
ftr-410	248	27	inequity	inequity	NOUN
ftr-410	248	28	that	that	PRON
ftr-410	248	29	necessarily	necessarily	ADV
ftr-410	248	30	results	result	VERB
ftr-410	248	31	from	from	ADP
ftr-410	248	32	treating	treat	VERB
ftr-410	248	33	a	a	DET
ftr-410	248	34	taxpayer	taxpayer	NOUN
ftr-410	248	35	who	who	PRON
ftr-410	248	36	surrenders	surrender	VERB
ftr-410	248	37	a	a	DET
ftr-410	248	38	policy	policy	NOUN
ftr-410	248	39	differently	differently	ADV
ftr-410	248	40	from	from	ADP
ftr-410	248	41	one	one	NUM
ftr-410	248	42	who	who	PRON
ftr-410	248	43	sells	sell	VERB
ftr-410	248	44	it	it	PRON
ftr-410	248	45	to	to	ADP
ftr-410	248	46	a	a	DET
ftr-410	248	47	third	third	ADJ
ftr-410	248	48	party	party	NOUN
ftr-410	248	49	,	,	PUNCT
ftr-410	248	50	'	'	PUNCT
ftr-410	248	51	the	the	DET
ftr-410	248	52	argument	argument	NOUN
ftr-410	248	53	in	in	ADP
ftr-410	248	54	favor	favor	NOUN
ftr-410	248	55	of	of	ADP
ftr-410	248	56	applying	apply	VERB
ftr-410	248	57	the	the	DET
ftr-410	248	58	aggregate	aggregate	ADJ
ftr-410	248	59	premium	premium	NOUN
ftr-410	248	60	approach	approach	NOUN
ftr-410	248	61	in	in	ADP
ftr-410	248	62	both	both	DET
ftr-410	248	63	contexts	context	NOUN
ftr-410	248	64	is	be	AUX
ftr-410	248	65	not	not	PART
ftr-410	248	66	entirely	entirely	ADV
ftr-410	248	67	unappealing	unappealing	ADJ
ftr-410	248	68	.	.	PUNCT
ftr-410	249	1	a	a	DET
ftr-410	249	2	final	final	ADJ
ftr-410	249	3	line	line	NOUN
ftr-410	249	4	of	of	ADP
ftr-410	249	5	argument	argument	NOUN
ftr-410	249	6	,	,	PUNCT
ftr-410	249	7	made	make	VERB
ftr-410	249	8	by	by	ADP
ftr-410	249	9	some	some	PRON
ftr-410	249	10	of	of	ADP
ftr-410	249	11	the	the	DET
ftr-410	249	12	aggregate	aggregate	ADJ
ftr-410	249	13	premium	premium	NOUN
ftr-410	249	14	proponents	proponent	NOUN
ftr-410	249	15	,	,	PUNCT
ftr-410	249	16	is	be	AUX
ftr-410	249	17	that	that	SCONJ
ftr-410	249	18	a	a	DET
ftr-410	249	19	life	life	NOUN
ftr-410	249	20	insurance	insurance	NOUN
ftr-410	249	21	policy	policy	NOUN
ftr-410	249	22	is	be	AUX
ftr-410	249	23	a	a	DET
ftr-410	249	24	unitary	unitary	ADJ
ftr-410	249	25	asset	asset	NOUN
ftr-410	249	26	with	with	ADP
ftr-410	249	27	two	two	NUM
ftr-410	249	28	integrated	integrated	ADJ
ftr-410	249	29	components	component	NOUN
ftr-410	249	30	:	:	PUNCT
ftr-410	249	31	an	an	DET
ftr-410	249	32	investment	investment	NOUN
ftr-410	249	33	component	component	NOUN
ftr-410	249	34	in	in	ADP
ftr-410	249	35	the	the	DET
ftr-410	249	36	form	form	NOUN
ftr-410	249	37	of	of	ADP
ftr-410	249	38	cash	cash	NOUN
ftr-410	249	39	reserves	reserve	NOUN
ftr-410	249	40	and	and	CCONJ
ftr-410	249	41	a	a	DET
ftr-410	249	42	personalconsumption	personalconsumption	NOUN
ftr-410	249	43	component	component	NOUN
ftr-410	249	44	in	in	ADP
ftr-410	249	45	the	the	DET
ftr-410	249	46	form	form	NOUN
ftr-410	249	47	of	of	ADP
ftr-410	249	48	insurance	insurance	NOUN
ftr-410	249	49	protection	protection	NOUN
ftr-410	249	50	.	.	PUNCT
ftr-410	250	1	one	one	PRON
ftr-410	250	2	might	might	AUX
ftr-410	250	3	analogize	analogize	VERB
ftr-410	250	4	life	life	NOUN
ftr-410	250	5	insurance	insurance	NOUN
ftr-410	250	6	to	to	ADP
ftr-410	250	7	other	other	ADJ
ftr-410	250	8	personal	personal	ADJ
ftr-410	250	9	-	-	PUNCT
ftr-410	250	10	use	use	NOUN
ftr-410	250	11	assets	asset	NOUN
ftr-410	250	12	,	,	PUNCT
ftr-410	250	13	like	like	ADP
ftr-410	250	14	a	a	DET
ftr-410	250	15	home	home	NOUN
ftr-410	250	16	,	,	PUNCT
ftr-410	250	17	which	which	PRON
ftr-410	250	18	also	also	ADV
ftr-410	250	19	have	have	VERB
ftr-410	250	20	an	an	DET
ftr-410	250	21	56	56	NUM
ftr-410	250	22	.	.	PUNCT
ftr-410	250	23	to	to	PART
ftr-410	250	24	illustrate	illustrate	VERB
ftr-410	250	25	,	,	PUNCT
ftr-410	250	26	assume	assume	VERB
ftr-410	250	27	that	that	SCONJ
ftr-410	250	28	,	,	PUNCT
ftr-410	250	29	after	after	ADP
ftr-410	250	30	paying	pay	VERB
ftr-410	250	31	a	a	DET
ftr-410	250	32	premium	premium	NOUN
ftr-410	250	33	of	of	ADP
ftr-410	250	34	$	$	SYM
ftr-410	250	35	10,000	10,000	NUM
ftr-410	250	36	,	,	PUNCT
ftr-410	250	37	the	the	DET
ftr-410	250	38	cash	cash	NOUN
ftr-410	250	39	value	value	NOUN
ftr-410	250	40	at	at	ADP
ftr-410	250	41	the	the	DET
ftr-410	250	42	end	end	NOUN
ftr-410	250	43	of	of	ADP
ftr-410	250	44	one	one	NUM
ftr-410	250	45	year	year	NOUN
ftr-410	250	46	is	be	AUX
ftr-410	250	47	equal	equal	ADJ
ftr-410	250	48	to	to	ADP
ftr-410	250	49	$	$	SYM
ftr-410	250	50	6,300	6,300	NUM
ftr-410	250	51	or	or	CCONJ
ftr-410	250	52	the	the	DET
ftr-410	250	53	sum	sum	NOUN
ftr-410	250	54	of(i	of(i	CCONJ
ftr-410	250	55	)	)	PUNCT
ftr-410	250	56	$	$	SYM
ftr-410	250	57	6,000	6,000	NUM
ftr-410	250	58	(	(	PUNCT
ftr-410	250	59	the	the	DET
ftr-410	250	60	residual	residual	ADJ
ftr-410	250	61	after	after	ADP
ftr-410	250	62	accounting	account	VERB
ftr-410	250	63	for	for	ADP
ftr-410	250	64	the	the	DET
ftr-410	250	65	insurance	insurance	NOUN
ftr-410	250	66	protection	protection	NOUN
ftr-410	250	67	charge	charge	NOUN
ftr-410	250	68	)	)	PUNCT
ftr-410	250	69	plus	plus	CCONJ
ftr-410	250	70	(	(	PUNCT
ftr-410	250	71	ii	ii	NOUN
ftr-410	250	72	)	)	PUNCT
ftr-410	250	73	the	the	DET
ftr-410	250	74	earnings	earning	NOUN
ftr-410	250	75	buildup	buildup	NOUN
ftr-410	250	76	accruing	accrue	VERB
ftr-410	250	77	during	during	ADP
ftr-410	250	78	the	the	DET
ftr-410	250	79	year	year	NOUN
ftr-410	250	80	,	,	PUNCT
ftr-410	250	81	here	here	ADV
ftr-410	250	82	assumed	assume	VERB
ftr-410	250	83	to	to	PART
ftr-410	250	84	be	be	AUX
ftr-410	250	85	$	$	SYM
ftr-410	250	86	300	300	NUM
ftr-410	250	87	.	.	PUNCT
ftr-410	251	1	a	a	DET
ftr-410	251	2	sale	sale	NOUN
ftr-410	251	3	of	of	ADP
ftr-410	251	4	the	the	DET
ftr-410	251	5	policy	policy	NOUN
ftr-410	251	6	for	for	ADP
ftr-410	251	7	its	its	PRON
ftr-410	251	8	cash	cash	NOUN
ftr-410	251	9	surrender	surrender	NOUN
ftr-410	251	10	value	value	NOUN
ftr-410	251	11	,	,	PUNCT
ftr-410	251	12	$	$	SYM
ftr-410	251	13	6,300	6,300	NUM
ftr-410	251	14	,	,	PUNCT
ftr-410	251	15	would	would	AUX
ftr-410	251	16	produce	produce	VERB
ftr-410	251	17	$	$	SYM
ftr-410	251	18	300	300	NUM
ftr-410	251	19	of	of	ADP
ftr-410	251	20	gain	gain	NOUN
ftr-410	251	21	under	under	ADP
ftr-410	251	22	the	the	DET
ftr-410	251	23	policy	policy	NOUN
ftr-410	251	24	investment	investment	NOUN
ftr-410	251	25	approach	approach	NOUN
ftr-410	251	26	(	(	PUNCT
ftr-410	251	27	see	see	VERB
ftr-410	251	28	supra	supra	PROPN
ftr-410	251	29	part	part	PROPN
ftr-410	251	30	iv	iv	NUM
ftr-410	251	31	)	)	PUNCT
ftr-410	251	32	,	,	PUNCT
ftr-410	251	33	but	but	CCONJ
ftr-410	251	34	produces	produce	VERB
ftr-410	251	35	no	no	DET
ftr-410	251	36	gain	gain	NOUN
ftr-410	251	37	under	under	ADP
ftr-410	251	38	the	the	DET
ftr-410	251	39	aggregate	aggregate	ADJ
ftr-410	251	40	premium	premium	NOUN
ftr-410	251	41	approach	approach	NOUN
ftr-410	251	42	.	.	PUNCT
ftr-410	252	1	57	57	NUM
ftr-410	252	2	.	.	X
ftr-410	253	1	see	see	VERB
ftr-410	253	2	supra	supra	PROPN
ftr-410	253	3	notes	note	VERB
ftr-410	253	4	28	28	NUM
ftr-410	253	5	-	-	SYM
ftr-410	253	6	38	38	NUM
ftr-410	253	7	and	and	CCONJ
ftr-410	253	8	accompanying	accompany	VERB
ftr-410	253	9	text	text	NOUN
ftr-410	253	10	.	.	PUNCT
ftr-410	254	1	58	58	NUM
ftr-410	254	2	.	.	PUNCT
ftr-410	255	1	see	see	VERB
ftr-410	255	2	infra	infra	NOUN
ftr-410	255	3	part	part	NOUN
ftr-410	255	4	v.	v.	ADP
ftr-410	255	5	59	59	NUM
ftr-410	255	6	.	.	PUNCT
ftr-410	256	1	irc	irc	AUX
ftr-410	256	2	§	§	PROPN
ftr-410	256	3	72(e)(5	72(e)(5	NUM
ftr-410	256	4	)	)	PUNCT
ftr-410	256	5	provides	provide	VERB
ftr-410	256	6	that	that	SCONJ
ftr-410	256	7	"	"	PUNCT
ftr-410	256	8	the	the	DET
ftr-410	256	9	amount	amount	NOUN
ftr-410	256	10	received	receive	VERB
ftr-410	256	11	on	on	ADP
ftr-410	256	12	the	the	DET
ftr-410	256	13	surrender	surrender	NOUN
ftr-410	256	14	of	of	ADP
ftr-410	256	15	a	a	DET
ftr-410	256	16	life	life	NOUN
ftr-410	256	17	insurance	insurance	NOUN
ftr-410	256	18	contract	contract	NOUN
ftr-410	256	19	is	be	AUX
ftr-410	256	20	included	include	VERB
ftr-410	256	21	in	in	ADP
ftr-410	256	22	gross	gross	ADJ
ftr-410	256	23	income	income	NOUN
ftr-410	256	24	to	to	ADP
ftr-410	256	25	the	the	DET
ftr-410	256	26	extent	extent	NOUN
ftr-410	256	27	it	it	PRON
ftr-410	256	28	exceeds	exceed	VERB
ftr-410	256	29	the	the	DET
ftr-410	256	30	'	'	PUNCT
ftr-410	256	31	investment	investment	NOUN
ftr-410	256	32	in	in	ADP
ftr-410	256	33	the	the	DET
ftr-410	256	34	contract	contract	NOUN
ftr-410	256	35	.	.	PUNCT
ftr-410	257	1	"	"	PUNCT
ftr-410	257	2	'	'	PUNCT
ftr-410	257	3	the	the	DET
ftr-410	257	4	code	code	NOUN
ftr-410	257	5	amplifies	amplify	VERB
ftr-410	257	6	the	the	DET
ftr-410	257	7	meaning	meaning	NOUN
ftr-410	257	8	of	of	ADP
ftr-410	257	9	investment	investment	NOUN
ftr-410	257	10	in	in	ADP
ftr-410	257	11	a	a	DET
ftr-410	257	12	contract	contract	NOUN
ftr-410	257	13	with	with	ADP
ftr-410	257	14	the	the	DET
ftr-410	257	15	following	follow	VERB
ftr-410	257	16	definition	definition	NOUN
ftr-410	257	17	:	:	PUNCT
ftr-410	257	18	it	it	PRON
ftr-410	257	19	is	be	AUX
ftr-410	257	20	the	the	DET
ftr-410	257	21	"	"	PUNCT
ftr-410	257	22	aggregate	aggregate	ADJ
ftr-410	257	23	premiums	premium	NOUN
ftr-410	257	24	paid	pay	VERB
ftr-410	257	25	less	less	ADJ
ftr-410	257	26	amounts	amount	NOUN
ftr-410	257	27	received	receive	VERB
ftr-410	257	28	under	under	ADP
ftr-410	257	29	the	the	DET
ftr-410	257	30	contract	contract	NOUN
ftr-410	257	31	before	before	ADP
ftr-410	257	32	the	the	DET
ftr-410	257	33	surrender	surrender	NOUN
ftr-410	257	34	that	that	PRON
ftr-410	257	35	were	be	AUX
ftr-410	257	36	not	not	PART
ftr-410	257	37	included	include	VERB
ftr-410	257	38	in	in	ADP
ftr-410	257	39	gross	gross	ADJ
ftr-410	257	40	income	income	NOUN
ftr-410	257	41	.	.	PUNCT
ftr-410	257	42	"	"	PUNCT
ftr-410	258	1	irc	irc	PROPN
ftr-410	258	2	§	§	PROPN
ftr-410	258	3	72(e)(6	72(e)(6	NUM
ftr-410	258	4	)	)	PUNCT
ftr-410	258	5	.	.	PUNCT
ftr-410	259	1	60	60	NUM
ftr-410	259	2	.	.	PUNCT
ftr-410	260	1	see	see	VERB
ftr-410	260	2	london	london	PROPN
ftr-410	260	3	shoe	shoe	PROPN
ftr-410	260	4	co.	co.	PROPN
ftr-410	261	1	v.	v.	ADP
ftr-410	261	2	comm'r	comm'r	PROPN
ftr-410	261	3	,	,	PUNCT
ftr-410	261	4	80	80	NUM
ftr-410	261	5	f.2d	f.2d	SYM
ftr-410	261	6	230	230	NUM
ftr-410	261	7	(	(	PUNCT
ftr-410	261	8	2nd	2nd	ADJ
ftr-410	261	9	cir	cir	NOUN
ftr-410	261	10	.	.	PROPN
ftr-410	261	11	1935	1935	NUM
ftr-410	261	12	)	)	PUNCT
ftr-410	261	13	(	(	PUNCT
ftr-410	261	14	acknowledging	acknowledge	VERB
ftr-410	261	15	the	the	DET
ftr-410	261	16	lack	lack	NOUN
ftr-410	261	17	of	of	ADP
ftr-410	261	18	parallelism	parallelism	NOUN
ftr-410	261	19	between	between	ADP
ftr-410	261	20	the	the	DET
ftr-410	261	21	predecessor	predecessor	NOUN
ftr-410	261	22	of	of	ADP
ftr-410	261	23	code	code	NOUN
ftr-410	261	24	§	§	PROPN
ftr-410	261	25	72	72	NUM
ftr-410	261	26	and	and	CCONJ
ftr-410	261	27	the	the	DET
ftr-410	261	28	provisions	provision	NOUN
ftr-410	261	29	in	in	ADP
ftr-410	261	30	the	the	DET
ftr-410	261	31	code	code	NOUN
ftr-410	261	32	that	that	PRON
ftr-410	261	33	determine	determine	VERB
ftr-410	261	34	basis	basis	NOUN
ftr-410	261	35	in	in	ADP
ftr-410	261	36	the	the	DET
ftr-410	261	37	policy	policy	NOUN
ftr-410	261	38	)	)	PUNCT
ftr-410	261	39	.	.	PUNCT
ftr-410	262	1	2006	2006	NUM
ftr-410	262	2	]	]	PUNCT
ftr-410	262	3	florida	florida	PROPN
ftr-410	262	4	tax	tax	PROPN
ftr-410	262	5	review	review	NOUN
ftr-410	262	6	investment	investment	NOUN
ftr-410	262	7	and	and	CCONJ
ftr-410	262	8	a	a	DET
ftr-410	262	9	personal	personal	ADJ
ftr-410	262	10	-	-	PUNCT
ftr-410	262	11	consumption	consumption	NOUN
ftr-410	262	12	component.6	component.6	NOUN
ftr-410	262	13	as	as	SCONJ
ftr-410	262	14	the	the	DET
ftr-410	262	15	argument	argument	NOUN
ftr-410	262	16	goes	go	VERB
ftr-410	262	17	,	,	PUNCT
ftr-410	262	18	the	the	DET
ftr-410	262	19	owner	owner	NOUN
ftr-410	262	20	of	of	ADP
ftr-410	262	21	a	a	DET
ftr-410	262	22	home	home	NOUN
ftr-410	262	23	is	be	AUX
ftr-410	262	24	not	not	PART
ftr-410	262	25	required	require	VERB
ftr-410	262	26	to	to	PART
ftr-410	262	27	reduce	reduce	VERB
ftr-410	262	28	basis	basis	NOUN
ftr-410	262	29	on	on	ADP
ftr-410	262	30	account	account	NOUN
ftr-410	262	31	of	of	ADP
ftr-410	262	32	usage.62	usage.62	ADJ
ftr-410	262	33	so	so	ADV
ftr-410	262	34	why	why	SCONJ
ftr-410	262	35	,	,	PUNCT
ftr-410	262	36	the	the	DET
ftr-410	262	37	proponents	proponent	NOUN
ftr-410	262	38	of	of	ADP
ftr-410	262	39	the	the	DET
ftr-410	262	40	aggregate	aggregate	ADJ
ftr-410	262	41	premium	premium	NOUN
ftr-410	262	42	approach	approach	NOUN
ftr-410	262	43	ask	ask	NOUN
ftr-410	262	44	,	,	PUNCT
ftr-410	262	45	should	should	AUX
ftr-410	262	46	life	life	NOUN
ftr-410	262	47	insurance	insurance	NOUN
ftr-410	262	48	be	be	AUX
ftr-410	262	49	treated	treat	VERB
ftr-410	262	50	differently	differently	ADV
ftr-410	262	51	?	?	PUNCT
ftr-410	263	1	they	they	PRON
ftr-410	263	2	accordingly	accordingly	ADV
ftr-410	263	3	maintain	maintain	VERB
ftr-410	263	4	that	that	SCONJ
ftr-410	263	5	the	the	DET
ftr-410	263	6	mortality	mortality	NOUN
ftr-410	263	7	charges	charge	VERB
ftr-410	263	8	for	for	ADP
ftr-410	263	9	the	the	DET
ftr-410	263	10	cost	cost	NOUN
ftr-410	263	11	of	of	ADP
ftr-410	263	12	life	life	NOUN
ftr-410	263	13	insurance	insurance	NOUN
ftr-410	263	14	should	should	AUX
ftr-410	263	15	not	not	PART
ftr-410	263	16	result	result	VERB
ftr-410	263	17	in	in	ADP
ftr-410	263	18	a	a	DET
ftr-410	263	19	tax	tax	NOUN
ftr-410	263	20	basis	basis	NOUN
ftr-410	263	21	reduction	reduction	NOUN
ftr-410	263	22	.	.	PUNCT
ftr-410	264	1	c.	c.	NOUN
ftr-410	264	2	survey	survey	NOUN
ftr-410	264	3	of	of	ADP
ftr-410	264	4	the	the	DET
ftr-410	264	5	policy	policy	NOUN
ftr-410	264	6	investment	investment	NOUN
ftr-410	264	7	theory	theory	NOUN
ftr-410	264	8	notwithstanding	notwithstanding	ADP
ftr-410	264	9	the	the	DET
ftr-410	264	10	formal	formal	ADJ
ftr-410	264	11	position	position	NOUN
ftr-410	264	12	it	it	PRON
ftr-410	264	13	adopted	adopt	VERB
ftr-410	264	14	in	in	ADP
ftr-410	264	15	office	office	NOUN
ftr-410	264	16	decision	decision	NOUN
ftr-410	264	17	724	724	NUM
ftr-410	264	18	and	and	CCONJ
ftr-410	264	19	reverend	reverend	AUX
ftr-410	264	20	ruling	rule	VERB
ftr-410	264	21	70	70	NUM
ftr-410	264	22	-	-	SYM
ftr-410	264	23	38	38	NUM
ftr-410	264	24	,	,	PUNCT
ftr-410	264	25	the	the	DET
ftr-410	264	26	irs	irs	PROPN
ftr-410	264	27	has	have	AUX
ftr-410	264	28	begun	begin	VERB
ftr-410	264	29	to	to	PART
ftr-410	264	30	flirt	flirt	VERB
ftr-410	264	31	with	with	ADP
ftr-410	264	32	the	the	DET
ftr-410	264	33	policy	policy	NOUN
ftr-410	264	34	investment	investment	NOUN
ftr-410	264	35	theory	theory	NOUN
ftr-410	264	36	.	.	PUNCT
ftr-410	265	1	it	it	PRON
ftr-410	265	2	first	first	ADV
ftr-410	265	3	deviated	deviate	VERB
ftr-410	265	4	from	from	ADP
ftr-410	265	5	its	its	PRON
ftr-410	265	6	published	publish	VERB
ftr-410	265	7	position	position	NOUN
ftr-410	265	8	in	in	ADP
ftr-410	265	9	private	private	ADJ
ftr-410	265	10	letter	letter	NOUN
ftr-410	265	11	ruling	rule	VERB
ftr-410	265	12	9443020.63	9443020.63	NUM
ftr-410	265	13	this	this	DET
ftr-410	265	14	ruling	ruling	NOUN
ftr-410	265	15	discussed	discuss	VERB
ftr-410	265	16	the	the	DET
ftr-410	265	17	tax	tax	NOUN
ftr-410	265	18	implications	implication	NOUN
ftr-410	265	19	where	where	SCONJ
ftr-410	265	20	a	a	DET
ftr-410	265	21	taxpayer	taxpayer	NOUN
ftr-410	265	22	afflicted	afflict	VERB
ftr-410	265	23	with	with	ADP
ftr-410	265	24	aids	aid	NOUN
ftr-410	265	25	sold	sell	VERB
ftr-410	265	26	an	an	DET
ftr-410	265	27	insurance	insurance	NOUN
ftr-410	265	28	policy	policy	NOUN
ftr-410	265	29	on	on	ADP
ftr-410	265	30	his	his	PRON
ftr-410	265	31	life	life	NOUN
ftr-410	265	32	to	to	ADP
ftr-410	265	33	a	a	DET
ftr-410	265	34	viatical	viatical	ADJ
ftr-410	265	35	settlement	settlement	NOUN
ftr-410	265	36	company	company	NOUN
ftr-410	265	37	.	.	PUNCT
ftr-410	266	1	the	the	DET
ftr-410	266	2	first	first	ADJ
ftr-410	266	3	issue	issue	NOUN
ftr-410	266	4	addressed	address	VERB
ftr-410	266	5	in	in	ADP
ftr-410	266	6	this	this	DET
ftr-410	266	7	ruling	ruling	NOUN
ftr-410	266	8	was	be	AUX
ftr-410	266	9	whether	whether	SCONJ
ftr-410	266	10	the	the	DET
ftr-410	266	11	sale	sale	NOUN
ftr-410	266	12	of	of	ADP
ftr-410	266	13	the	the	DET
ftr-410	266	14	policy	policy	NOUN
ftr-410	266	15	constituted	constitute	VERB
ftr-410	266	16	a	a	DET
ftr-410	266	17	taxable	taxable	ADJ
ftr-410	266	18	event	event	NOUN
ftr-410	266	19	;	;	PUNCT
ftr-410	266	20	the	the	DET
ftr-410	266	21	second	second	ADJ
ftr-410	266	22	issue	issue	NOUN
ftr-410	266	23	was	be	AUX
ftr-410	266	24	how	how	SCONJ
ftr-410	266	25	to	to	PART
ftr-410	266	26	compute	compute	VERB
ftr-410	266	27	the	the	DET
ftr-410	266	28	taxable	taxable	ADJ
ftr-410	266	29	amount	amount	NOUN
ftr-410	266	30	if	if	SCONJ
ftr-410	266	31	this	this	DET
ftr-410	266	32	event	event	NOUN
ftr-410	266	33	were	be	AUX
ftr-410	266	34	taxable	taxable	ADJ
ftr-410	266	35	.	.	PUNCT
ftr-410	267	1	the	the	DET
ftr-410	267	2	irs	irs	PROPN
ftr-410	267	3	ruled	rule	VERB
ftr-410	267	4	that	that	SCONJ
ftr-410	267	5	the	the	DET
ftr-410	267	6	proceeds	proceed	NOUN
ftr-410	267	7	from	from	ADP
ftr-410	267	8	this	this	DET
ftr-410	267	9	sale	sale	NOUN
ftr-410	267	10	61	61	NUM
ftr-410	267	11	.	.	PUNCT
ftr-410	268	1	cf	cf	NOUN
ftr-410	268	2	moseley	moseley	NOUN
ftr-410	268	3	v.	v.	ADP
ftr-410	268	4	comm'r	comm'r	PROPN
ftr-410	268	5	,	,	PUNCT
ftr-410	268	6	72	72	NUM
ftr-410	268	7	t.c	t.c	NOUN
ftr-410	268	8	.	.	PROPN
ftr-410	268	9	183	183	NUM
ftr-410	268	10	(	(	PUNCT
ftr-410	268	11	1979	1979	NUM
ftr-410	268	12	)	)	PUNCT
ftr-410	268	13	.	.	PUNCT
ftr-410	269	1	in	in	ADP
ftr-410	269	2	moseley	moseley	NOUN
ftr-410	269	3	,	,	PUNCT
ftr-410	269	4	the	the	DET
ftr-410	269	5	taxpayer	taxpayer	NOUN
ftr-410	269	6	purchased	purchase	VERB
ftr-410	269	7	a	a	DET
ftr-410	269	8	$	$	SYM
ftr-410	269	9	5,000	5,000	NUM
ftr-410	269	10	twenty	twenty	NUM
ftr-410	269	11	-	-	PUNCT
ftr-410	269	12	payment	payment	NOUN
ftr-410	269	13	life	life	NOUN
ftr-410	269	14	insurance	insurance	NOUN
ftr-410	269	15	policy	policy	NOUN
ftr-410	269	16	.	.	PUNCT
ftr-410	270	1	the	the	DET
ftr-410	270	2	policy	policy	NOUN
ftr-410	270	3	required	require	VERB
ftr-410	270	4	annual	annual	ADJ
ftr-410	270	5	premium	premium	NOUN
ftr-410	270	6	payments	payment	NOUN
ftr-410	270	7	of	of	ADP
ftr-410	270	8	$	$	SYM
ftr-410	270	9	192.40	192.40	NUM
ftr-410	270	10	.	.	PUNCT
ftr-410	271	1	the	the	DET
ftr-410	271	2	policy	policy	NOUN
ftr-410	271	3	also	also	ADV
ftr-410	271	4	contained	contain	VERB
ftr-410	271	5	a	a	DET
ftr-410	271	6	special	special	ADJ
ftr-410	271	7	provision	provision	NOUN
ftr-410	271	8	establishing	establish	VERB
ftr-410	271	9	that	that	SCONJ
ftr-410	271	10	the	the	DET
ftr-410	271	11	insurance	insurance	NOUN
ftr-410	271	12	company	company	NOUN
ftr-410	271	13	would	would	AUX
ftr-410	271	14	credit	credit	VERB
ftr-410	271	15	to	to	ADP
ftr-410	271	16	a	a	DET
ftr-410	271	17	special	special	ADJ
ftr-410	271	18	reserve	reserve	NOUN
ftr-410	271	19	account	account	VERB
ftr-410	271	20	$	$	SYM
ftr-410	271	21	96.20	96.20	NUM
ftr-410	271	22	of	of	ADP
ftr-410	271	23	the	the	DET
ftr-410	271	24	annual	annual	ADJ
ftr-410	271	25	premiums	premium	NOUN
ftr-410	271	26	paid	pay	VERB
ftr-410	271	27	from	from	ADP
ftr-410	271	28	the	the	DET
ftr-410	271	29	second	second	NOUN
ftr-410	271	30	to	to	ADP
ftr-410	271	31	the	the	DET
ftr-410	271	32	fifth	fifth	ADJ
ftr-410	271	33	year	year	NOUN
ftr-410	271	34	of	of	ADP
ftr-410	271	35	the	the	DET
ftr-410	271	36	policy	policy	NOUN
ftr-410	271	37	.	.	PUNCT
ftr-410	272	1	at	at	ADP
ftr-410	272	2	the	the	DET
ftr-410	272	3	end	end	NOUN
ftr-410	272	4	of	of	ADP
ftr-410	272	5	the	the	DET
ftr-410	272	6	policy	policy	NOUN
ftr-410	272	7	's	's	PART
ftr-410	272	8	tenth	tenth	ADJ
ftr-410	272	9	or	or	CCONJ
ftr-410	272	10	twentieth	twentieth	ADJ
ftr-410	272	11	year	year	NOUN
ftr-410	272	12	,	,	PUNCT
ftr-410	272	13	assuming	assume	VERB
ftr-410	272	14	the	the	DET
ftr-410	272	15	policy	policy	NOUN
ftr-410	272	16	owner	owner	NOUN
ftr-410	272	17	were	be	AUX
ftr-410	272	18	still	still	ADV
ftr-410	272	19	living	live	VERB
ftr-410	272	20	,	,	PUNCT
ftr-410	272	21	the	the	DET
ftr-410	272	22	policy	policy	NOUN
ftr-410	272	23	owner	owner	NOUN
ftr-410	272	24	would	would	AUX
ftr-410	272	25	have	have	VERB
ftr-410	272	26	the	the	DET
ftr-410	272	27	right	right	NOUN
ftr-410	272	28	to	to	PART
ftr-410	272	29	receive	receive	VERB
ftr-410	272	30	a	a	DET
ftr-410	272	31	dividend	dividend	NOUN
ftr-410	272	32	distribution	distribution	NOUN
ftr-410	272	33	essentially	essentially	ADV
ftr-410	272	34	equal	equal	ADJ
ftr-410	272	35	to	to	ADP
ftr-410	272	36	the	the	DET
ftr-410	272	37	then	then	ADV
ftr-410	272	38	-	-	PUNCT
ftr-410	272	39	value	value	NOUN
ftr-410	272	40	of	of	ADP
ftr-410	272	41	the	the	DET
ftr-410	272	42	special	special	PROPN
ftr-410	272	43	reserve	reserve	PROPN
ftr-410	272	44	account	account	PROPN
ftr-410	272	45	.	.	PUNCT
ftr-410	273	1	twenty	twenty	NUM
ftr-410	273	2	years	year	NOUN
ftr-410	273	3	after	after	ADP
ftr-410	273	4	the	the	DET
ftr-410	273	5	policy	policy	NOUN
ftr-410	273	6	's	's	PART
ftr-410	273	7	inception	inception	NOUN
ftr-410	273	8	,	,	PUNCT
ftr-410	273	9	the	the	DET
ftr-410	273	10	taxpayer	taxpayer	NOUN
ftr-410	273	11	exercised	exercise	VERB
ftr-410	273	12	his	his	PRON
ftr-410	273	13	right	right	NOUN
ftr-410	273	14	to	to	PART
ftr-410	273	15	receive	receive	VERB
ftr-410	273	16	a	a	DET
ftr-410	273	17	dividend	dividend	NOUN
ftr-410	273	18	distribution	distribution	NOUN
ftr-410	273	19	and	and	CCONJ
ftr-410	273	20	was	be	AUX
ftr-410	273	21	sent	send	VERB
ftr-410	273	22	a	a	DET
ftr-410	273	23	check	check	NOUN
ftr-410	273	24	equal	equal	ADJ
ftr-410	273	25	to	to	ADP
ftr-410	273	26	$	$	SYM
ftr-410	273	27	3,561.95	3,561.95	NUM
ftr-410	273	28	.	.	PUNCT
ftr-410	274	1	the	the	DET
ftr-410	274	2	taxpayer	taxpayer	NOUN
ftr-410	274	3	took	take	VERB
ftr-410	274	4	the	the	DET
ftr-410	274	5	position	position	NOUN
ftr-410	274	6	that	that	SCONJ
ftr-410	274	7	this	this	DET
ftr-410	274	8	amount	amount	NOUN
ftr-410	274	9	was	be	AUX
ftr-410	274	10	not	not	PART
ftr-410	274	11	taxable	taxable	ADJ
ftr-410	274	12	because	because	SCONJ
ftr-410	274	13	his	his	PRON
ftr-410	274	14	aggregate	aggregate	ADJ
ftr-410	274	15	premiums	premium	NOUN
ftr-410	274	16	totaled	total	VERB
ftr-410	274	17	$	$	SYM
ftr-410	274	18	3,848	3,848	NUM
ftr-410	274	19	and	and	CCONJ
ftr-410	274	20	code	code	NOUN
ftr-410	274	21	§	§	PROPN
ftr-410	274	22	72(e)(1)(b	72(e)(1)(b	NUM
ftr-410	274	23	)	)	PUNCT
ftr-410	274	24	shielded	shield	VERB
ftr-410	274	25	from	from	ADP
ftr-410	274	26	tax	tax	NOUN
ftr-410	274	27	any	any	DET
ftr-410	274	28	amounts	amount	NOUN
ftr-410	274	29	received	receive	VERB
ftr-410	274	30	up	up	ADP
ftr-410	274	31	to	to	ADP
ftr-410	274	32	this	this	DET
ftr-410	274	33	threshold	threshold	NOUN
ftr-410	274	34	(	(	PUNCT
ftr-410	274	35	i.e.	i.e.	X
ftr-410	274	36	,	,	PUNCT
ftr-410	274	37	the	the	DET
ftr-410	274	38	dividend	dividend	NOUN
ftr-410	274	39	distribution	distribution	NOUN
ftr-410	274	40	did	do	AUX
ftr-410	274	41	not	not	PART
ftr-410	274	42	exceed	exceed	VERB
ftr-410	274	43	the	the	DET
ftr-410	274	44	aggregate	aggregate	ADJ
ftr-410	274	45	premium	premium	NOUN
ftr-410	274	46	payments	payment	NOUN
ftr-410	274	47	)	)	PUNCT
ftr-410	274	48	.	.	PUNCT
ftr-410	275	1	the	the	DET
ftr-410	275	2	irs	irs	PROPN
ftr-410	275	3	disputed	dispute	VERB
ftr-410	275	4	this	this	DET
ftr-410	275	5	position	position	NOUN
ftr-410	275	6	:	:	PUNCT
ftr-410	275	7	it	it	PRON
ftr-410	275	8	argued	argue	VERB
ftr-410	275	9	that	that	SCONJ
ftr-410	275	10	the	the	DET
ftr-410	275	11	special	special	PROPN
ftr-410	275	12	reserve	reserve	NOUN
ftr-410	275	13	account	account	NOUN
ftr-410	275	14	should	should	AUX
ftr-410	275	15	be	be	AUX
ftr-410	275	16	treated	treat	VERB
ftr-410	275	17	separately	separately	ADV
ftr-410	275	18	and	and	CCONJ
ftr-410	275	19	apart	apart	ADV
ftr-410	275	20	from	from	ADP
ftr-410	275	21	the	the	DET
ftr-410	275	22	insurance	insurance	NOUN
ftr-410	275	23	protection	protection	NOUN
ftr-410	275	24	part	part	NOUN
ftr-410	275	25	of	of	ADP
ftr-410	275	26	the	the	DET
ftr-410	275	27	policy	policy	NOUN
ftr-410	275	28	.	.	PUNCT
ftr-410	276	1	therefore	therefore	ADV
ftr-410	276	2	,	,	PUNCT
ftr-410	276	3	because	because	SCONJ
ftr-410	276	4	the	the	DET
ftr-410	276	5	taxpayer	taxpayer	NOUN
ftr-410	276	6	received	receive	VERB
ftr-410	276	7	a	a	DET
ftr-410	276	8	dividend	dividend	NOUN
ftr-410	276	9	payment	payment	NOUN
ftr-410	276	10	in	in	ADP
ftr-410	276	11	excess	excess	NOUN
ftr-410	276	12	of	of	ADP
ftr-410	276	13	the	the	DET
ftr-410	276	14	premium	premium	NOUN
ftr-410	276	15	payments	payment	NOUN
ftr-410	276	16	allocated	allocate	VERB
ftr-410	276	17	to	to	ADP
ftr-410	276	18	the	the	DET
ftr-410	276	19	special	special	PROPN
ftr-410	276	20	reserve	reserve	PROPN
ftr-410	276	21	account	account	NOUN
ftr-410	276	22	,	,	PUNCT
ftr-410	276	23	the	the	DET
ftr-410	276	24	taxpayer	taxpayer	NOUN
ftr-410	276	25	experienced	experience	VERB
ftr-410	276	26	a	a	DET
ftr-410	276	27	taxable	taxable	ADJ
ftr-410	276	28	event	event	NOUN
ftr-410	276	29	on	on	ADP
ftr-410	276	30	the	the	DET
ftr-410	276	31	difference	difference	NOUN
ftr-410	276	32	between	between	ADP
ftr-410	276	33	the	the	DET
ftr-410	276	34	proceeds	proceed	NOUN
ftr-410	276	35	he	he	PRON
ftr-410	276	36	received	receive	VERB
ftr-410	276	37	(	(	PUNCT
ftr-410	276	38	$	$	SYM
ftr-410	276	39	3,561.95	3,561.95	NUM
ftr-410	276	40	)	)	PUNCT
ftr-410	276	41	and	and	CCONJ
ftr-410	276	42	the	the	DET
ftr-410	276	43	amount	amount	NOUN
ftr-410	276	44	he	he	PRON
ftr-410	276	45	invested	invest	VERB
ftr-410	276	46	(	(	PUNCT
ftr-410	276	47	$	$	SYM
ftr-410	276	48	384.80	384.80	NUM
ftr-410	276	49	,	,	PUNCT
ftr-410	276	50	i.e.	i.e.	X
ftr-410	276	51	,	,	PUNCT
ftr-410	276	52	4	4	NUM
ftr-410	276	53	x	x	SYM
ftr-410	276	54	$	$	SYM
ftr-410	276	55	96.20	96.20	NUM
ftr-410	276	56	)	)	PUNCT
ftr-410	276	57	.	.	PUNCT
ftr-410	277	1	the	the	DET
ftr-410	277	2	underlying	underlie	VERB
ftr-410	277	3	premise	premise	NOUN
ftr-410	277	4	of	of	ADP
ftr-410	277	5	the	the	DET
ftr-410	277	6	irs	irs	PROPN
ftr-410	277	7	's	's	PART
ftr-410	277	8	approach	approach	NOUN
ftr-410	277	9	was	be	AUX
ftr-410	277	10	that	that	SCONJ
ftr-410	277	11	there	there	PRON
ftr-410	277	12	were	be	VERB
ftr-410	277	13	"	"	PUNCT
ftr-410	277	14	two	two	NUM
ftr-410	277	15	distinct	distinct	ADJ
ftr-410	277	16	and	and	CCONJ
ftr-410	277	17	economically	economically	ADV
ftr-410	277	18	independent	independent	ADJ
ftr-410	277	19	policies	policy	NOUN
ftr-410	277	20	"	"	PUNCT
ftr-410	277	21	at	at	ADP
ftr-410	277	22	work	work	NOUN
ftr-410	277	23	,	,	PUNCT
ftr-410	277	24	and	and	CCONJ
ftr-410	277	25	thus	thus	ADV
ftr-410	277	26	a	a	DET
ftr-410	277	27	bifurcated	bifurcated	ADJ
ftr-410	277	28	analysis	analysis	NOUN
ftr-410	277	29	of	of	ADP
ftr-410	277	30	each	each	DET
ftr-410	277	31	component	component	NOUN
ftr-410	277	32	of	of	ADP
ftr-410	277	33	the	the	DET
ftr-410	277	34	policy	policy	NOUN
ftr-410	277	35	was	be	AUX
ftr-410	277	36	appropriate	appropriate	ADJ
ftr-410	277	37	.	.	PUNCT
ftr-410	278	1	i	i	PRON
ftr-410	278	2	d.	d.	PROPN
ftr-410	278	3	at	at	ADP
ftr-410	278	4	186	186	NUM
ftr-410	278	5	.	.	PUNCT
ftr-410	279	1	the	the	DET
ftr-410	279	2	tax	tax	NOUN
ftr-410	279	3	court	court	NOUN
ftr-410	279	4	did	do	AUX
ftr-410	279	5	not	not	PART
ftr-410	279	6	see	see	VERB
ftr-410	279	7	it	it	PRON
ftr-410	279	8	this	this	DET
ftr-410	279	9	way	way	NOUN
ftr-410	279	10	,	,	PUNCT
ftr-410	279	11	however	however	ADV
ftr-410	279	12	.	.	PUNCT
ftr-410	280	1	the	the	DET
ftr-410	280	2	court	court	NOUN
ftr-410	280	3	pointed	point	VERB
ftr-410	280	4	out	out	ADP
ftr-410	280	5	that	that	SCONJ
ftr-410	280	6	the	the	DET
ftr-410	280	7	two	two	NUM
ftr-410	280	8	components	component	NOUN
ftr-410	280	9	of	of	ADP
ftr-410	280	10	the	the	DET
ftr-410	280	11	contract	contract	NOUN
ftr-410	280	12	were	be	AUX
ftr-410	280	13	interrelated	interrelate	VERB
ftr-410	280	14	and	and	CCONJ
ftr-410	280	15	,	,	PUNCT
ftr-410	280	16	furthermore	furthermore	ADV
ftr-410	280	17	,	,	PUNCT
ftr-410	280	18	that	that	SCONJ
ftr-410	280	19	neither	neither	PRON
ftr-410	280	20	of	of	ADP
ftr-410	280	21	these	these	DET
ftr-410	280	22	components	component	NOUN
ftr-410	280	23	could	could	AUX
ftr-410	280	24	be	be	AUX
ftr-410	280	25	separately	separately	ADV
ftr-410	280	26	purchased	purchase	VERB
ftr-410	280	27	.	.	PUNCT
ftr-410	281	1	that	that	PRON
ftr-410	281	2	being	be	AUX
ftr-410	281	3	the	the	DET
ftr-410	281	4	case	case	NOUN
ftr-410	281	5	,	,	PUNCT
ftr-410	281	6	the	the	DET
ftr-410	281	7	court	court	NOUN
ftr-410	281	8	held	hold	VERB
ftr-410	281	9	that	that	SCONJ
ftr-410	281	10	the	the	DET
ftr-410	281	11	phrase	phrase	NOUN
ftr-410	281	12	aggregate	aggregate	ADJ
ftr-410	281	13	premiums	premium	NOUN
ftr-410	281	14	as	as	SCONJ
ftr-410	281	15	used	use	VERB
ftr-410	281	16	in	in	ADP
ftr-410	281	17	the	the	DET
ftr-410	281	18	code	code	NOUN
ftr-410	281	19	applied	apply	VERB
ftr-410	281	20	to	to	ADP
ftr-410	281	21	the	the	DET
ftr-410	281	22	whole	whole	ADJ
ftr-410	281	23	contract	contract	NOUN
ftr-410	281	24	.	.	PUNCT
ftr-410	282	1	i	i	PRON
ftr-410	282	2	d.	d.	PROPN
ftr-410	282	3	at	at	ADP
ftr-410	282	4	187	187	NUM
ftr-410	282	5	.	.	PUNCT
ftr-410	283	1	in	in	ADP
ftr-410	283	2	the	the	DET
ftr-410	283	3	court	court	NOUN
ftr-410	283	4	's	's	PART
ftr-410	283	5	view	view	NOUN
ftr-410	283	6	,	,	PUNCT
ftr-410	283	7	"	"	PUNCT
ftr-410	283	8	the	the	DET
ftr-410	283	9	special	special	ADJ
ftr-410	283	10	reserve	reserve	NOUN
ftr-410	283	11	provisions	provision	NOUN
ftr-410	283	12	[	[	X
ftr-410	283	13	were	be	AUX
ftr-410	283	14	]	]	X
ftr-410	283	15	inseparable	inseparable	ADJ
ftr-410	283	16	from	from	ADP
ftr-410	283	17	the	the	DET
ftr-410	283	18	insurance	insurance	NOUN
ftr-410	283	19	provisions	provision	NOUN
ftr-410	283	20	of	of	ADP
ftr-410	283	21	the	the	DET
ftr-410	283	22	policy	policy	NOUN
ftr-410	283	23	,	,	PUNCT
ftr-410	283	24	"	"	PUNCT
ftr-410	283	25	so	so	SCONJ
ftr-410	283	26	the	the	DET
ftr-410	283	27	court	court	NOUN
ftr-410	283	28	ruled	rule	VERB
ftr-410	283	29	in	in	ADP
ftr-410	283	30	the	the	DET
ftr-410	283	31	taxpayer	taxpayer	NOUN
ftr-410	283	32	's	's	PART
ftr-410	283	33	favor	favor	NOUN
ftr-410	283	34	.	.	PUNCT
ftr-410	284	1	i	i	PRON
ftr-410	284	2	d.	d.	PROPN
ftr-410	284	3	62	62	NUM
ftr-410	284	4	.	.	PUNCT
ftr-410	285	1	see	see	VERB
ftr-410	285	2	infra	infra	NOUN
ftr-410	285	3	notes	note	VERB
ftr-410	285	4	66	66	NUM
ftr-410	285	5	-	-	SYM
ftr-410	285	6	67	67	NUM
ftr-410	285	7	and	and	CCONJ
ftr-410	285	8	accompanying	accompany	VERB
ftr-410	285	9	text	text	NOUN
ftr-410	285	10	.	.	PUNCT
ftr-410	286	1	63	63	NUM
ftr-410	286	2	.	.	PUNCT
ftr-410	286	3	dated	date	VERB
ftr-410	286	4	jul	jul	PROPN
ftr-410	286	5	.	.	PROPN
ftr-410	286	6	22	22	NUM
ftr-410	286	7	,	,	PUNCT
ftr-410	286	8	1994	1994	NUM
ftr-410	286	9	.	.	PUNCT
ftr-410	287	1	[	[	X
ftr-410	287	2	viol	viol	NOUN
ftr-410	287	3	.	.	PUNCT
ftr-410	288	1	7:9	7:9	NUM
ftr-410	288	2	a	a	DET
ftr-410	288	3	new	new	ADJ
ftr-410	288	4	model	model	NOUN
ftr-410	288	5	for	for	ADP
ftr-410	288	6	identifying	identify	VERB
ftr-410	288	7	basis	basis	NOUN
ftr-410	288	8	in	in	ADP
ftr-410	288	9	life	life	NOUN
ftr-410	288	10	insurance	insurance	NOUN
ftr-410	288	11	were	be	AUX
ftr-410	288	12	taxable	taxable	ADJ
ftr-410	288	13	to	to	ADP
ftr-410	288	14	the	the	DET
ftr-410	288	15	taxpayer	taxpayer	NOUN
ftr-410	288	16	under	under	ADP
ftr-410	288	17	code	code	NOUN
ftr-410	288	18	section	section	NOUN
ftr-410	288	19	61	61	NUM
ftr-410	288	20	,	,	PUNCT
ftr-410	288	21	noting	note	VERB
ftr-410	288	22	that	that	SCONJ
ftr-410	288	23	the	the	DET
ftr-410	288	24	shelter	shelter	NOUN
ftr-410	288	25	of	of	ADP
ftr-410	288	26	code	code	NOUN
ftr-410	288	27	section	section	NOUN
ftr-410	288	28	101(a	101(a	PROPN
ftr-410	288	29	)	)	PUNCT
ftr-410	288	30	,	,	PUNCT
ftr-410	288	31	which	which	PRON
ftr-410	288	32	excludes	exclude	VERB
ftr-410	288	33	policy	policy	NOUN
ftr-410	288	34	proceeds	proceed	NOUN
ftr-410	288	35	from	from	ADP
ftr-410	288	36	income	income	NOUN
ftr-410	288	37	,	,	PUNCT
ftr-410	288	38	only	only	ADV
ftr-410	288	39	applies	apply	VERB
ftr-410	288	40	in	in	ADP
ftr-410	288	41	circumstances	circumstance	NOUN
ftr-410	288	42	when	when	SCONJ
ftr-410	288	43	the	the	DET
ftr-410	288	44	insured	insured	NOUN
ftr-410	288	45	has	have	AUX
ftr-410	288	46	died	die	VERB
ftr-410	288	47	.	.	PUNCT
ftr-410	288	48	'	'	PUNCT
ftr-410	289	1	next	next	ADV
ftr-410	289	2	,	,	PUNCT
ftr-410	289	3	the	the	DET
ftr-410	289	4	irs	irs	PROPN
ftr-410	289	5	sought	seek	VERB
ftr-410	289	6	to	to	PART
ftr-410	289	7	compute	compute	VERB
ftr-410	289	8	the	the	DET
ftr-410	289	9	amount	amount	NOUN
ftr-410	289	10	of	of	ADP
ftr-410	289	11	the	the	DET
ftr-410	289	12	taxable	taxable	ADJ
ftr-410	289	13	gain	gain	NOUN
ftr-410	289	14	resulting	result	VERB
ftr-410	289	15	from	from	ADP
ftr-410	289	16	the	the	DET
ftr-410	289	17	sale	sale	NOUN
ftr-410	289	18	.	.	PUNCT
ftr-410	290	1	to	to	PART
ftr-410	290	2	do	do	VERB
ftr-410	290	3	so	so	ADV
ftr-410	290	4	,	,	PUNCT
ftr-410	290	5	it	it	PRON
ftr-410	290	6	needed	need	VERB
ftr-410	290	7	to	to	PART
ftr-410	290	8	determine	determine	VERB
ftr-410	290	9	the	the	DET
ftr-410	290	10	taxpayer	taxpayer	NOUN
ftr-410	290	11	's	's	PART
ftr-410	290	12	basis	basis	NOUN
ftr-410	290	13	in	in	ADP
ftr-410	290	14	his	his	PRON
ftr-410	290	15	life	life	NOUN
ftr-410	290	16	insurance	insurance	NOUN
ftr-410	290	17	policy	policy	NOUN
ftr-410	290	18	.	.	PUNCT
ftr-410	291	1	the	the	DET
ftr-410	291	2	irs	irs	PROPN
ftr-410	291	3	first	first	ADV
ftr-410	291	4	indicated	indicate	VERB
ftr-410	291	5	that	that	SCONJ
ftr-410	291	6	the	the	DET
ftr-410	291	7	governing	govern	VERB
ftr-410	291	8	code	code	NOUN
ftr-410	291	9	sections	section	NOUN
ftr-410	291	10	were	be	AUX
ftr-410	291	11	1011	1011	NUM
ftr-410	291	12	,	,	PUNCT
ftr-410	291	13	1012	1012	NUM
ftr-410	291	14	,	,	PUNCT
ftr-410	291	15	and	and	CCONJ
ftr-410	291	16	1016	1016	NUM
ftr-410	291	17	and	and	CCONJ
ftr-410	291	18	then	then	ADV
ftr-410	291	19	added	add	VERB
ftr-410	291	20	that	that	SCONJ
ftr-410	291	21	the	the	DET
ftr-410	291	22	relevant	relevant	ADJ
ftr-410	291	23	case	case	NOUN
ftr-410	291	24	law	law	NOUN
ftr-410	291	25	included	include	VERB
ftr-410	291	26	century	century	NOUN
ftr-410	291	27	wood	wood	NOUN
ftr-410	291	28	and	and	CCONJ
ftr-410	291	29	london	london	PROPN
ftr-410	291	30	shoe	shoe	NOUN
ftr-410	291	31	.	.	PUNCT
ftr-410	292	1	on	on	ADP
ftr-410	292	2	the	the	DET
ftr-410	292	3	basis	basis	NOUN
ftr-410	292	4	of	of	ADP
ftr-410	292	5	these	these	DET
ftr-410	292	6	authorities	authority	NOUN
ftr-410	292	7	,	,	PUNCT
ftr-410	292	8	the	the	DET
ftr-410	292	9	irs	irs	PROPN
ftr-410	292	10	declared	declare	VERB
ftr-410	292	11	that	that	SCONJ
ftr-410	292	12	the	the	DET
ftr-410	292	13	taxpayer	taxpayer	NOUN
ftr-410	292	14	's	's	PART
ftr-410	292	15	basis	basis	NOUN
ftr-410	292	16	in	in	ADP
ftr-410	292	17	his	his	PRON
ftr-410	292	18	life	life	NOUN
ftr-410	292	19	insurance	insurance	NOUN
ftr-410	292	20	policy	policy	NOUN
ftr-410	292	21	was	be	AUX
ftr-410	292	22	equal	equal	ADJ
ftr-410	292	23	"	"	PUNCT
ftr-410	292	24	to	to	ADP
ftr-410	292	25	the	the	DET
ftr-410	292	26	premiums	premium	NOUN
ftr-410	292	27	paid	pay	VERB
ftr-410	292	28	less	less	ADJ
ftr-410	292	29	the	the	DET
ftr-410	292	30	sum	sum	NOUN
ftr-410	292	31	of(i	of(i	X
ftr-410	292	32	)	)	PUNCT
ftr-410	292	33	the	the	DET
ftr-410	292	34	cost	cost	NOUN
ftr-410	292	35	-	-	PUNCT
ftr-410	292	36	of	of	ADP
ftr-410	292	37	-	-	PUNCT
ftr-410	292	38	insurance	insurance	NOUN
ftr-410	292	39	protection	protection	NOUN
ftr-410	292	40	provided	provide	VERB
ftr-410	292	41	through	through	ADP
ftr-410	292	42	the	the	DET
ftr-410	292	43	date	date	NOUN
ftr-410	292	44	of	of	ADP
ftr-410	292	45	sale	sale	NOUN
ftr-410	292	46	and	and	CCONJ
ftr-410	292	47	(	(	PUNCT
ftr-410	292	48	ii	ii	NOUN
ftr-410	292	49	)	)	PUNCT
ftr-410	292	50	any	any	DET
ftr-410	292	51	amounts	amount	NOUN
ftr-410	292	52	(	(	PUNCT
ftr-410	292	53	e.g.	e.g.	ADV
ftr-410	292	54	,	,	PUNCT
ftr-410	292	55	dividends	dividend	NOUN
ftr-410	292	56	)	)	PUNCT
ftr-410	292	57	received	receive	VERB
ftr-410	292	58	under	under	ADP
ftr-410	292	59	the	the	DET
ftr-410	292	60	contract	contract	NOUN
ftr-410	292	61	that	that	PRON
ftr-410	292	62	have	have	AUX
ftr-410	292	63	not	not	PART
ftr-410	292	64	been	be	AUX
ftr-410	292	65	included	include	VERB
ftr-410	292	66	in	in	ADP
ftr-410	292	67	gross	gross	ADJ
ftr-410	292	68	income	income	NOUN
ftr-410	292	69	.	.	PUNCT
ftr-410	292	70	'	'	PUNCT
ftr-410	293	1	the	the	DET
ftr-410	293	2	controversial	controversial	ADJ
ftr-410	293	3	part	part	NOUN
ftr-410	293	4	of	of	ADP
ftr-410	293	5	the	the	DET
ftr-410	293	6	irs	irs	PROPN
ftr-410	293	7	's	's	PART
ftr-410	293	8	ruling	ruling	NOUN
ftr-410	293	9	was	be	AUX
ftr-410	293	10	its	its	PRON
ftr-410	293	11	insistence	insistence	NOUN
ftr-410	293	12	that	that	SCONJ
ftr-410	293	13	,	,	PUNCT
ftr-410	293	14	contrary	contrary	ADV
ftr-410	293	15	to	to	ADP
ftr-410	293	16	office	office	NOUN
ftr-410	293	17	decision	decision	NOUN
ftr-410	293	18	724	724	NUM
ftr-410	293	19	and	and	CCONJ
ftr-410	293	20	reverend	reverend	VERB
ftr-410	293	21	ruling	rule	VERB
ftr-410	293	22	70	70	NUM
ftr-410	293	23	-	-	SYM
ftr-410	293	24	38	38	NUM
ftr-410	293	25	,	,	PUNCT
ftr-410	293	26	the	the	DET
ftr-410	293	27	policy	policy	NOUN
ftr-410	293	28	's	's	PART
ftr-410	293	29	tax	tax	NOUN
ftr-410	293	30	basis	basis	NOUN
ftr-410	293	31	be	be	AUX
ftr-410	293	32	reduced	reduce	VERB
ftr-410	293	33	by	by	ADP
ftr-410	293	34	the	the	DET
ftr-410	293	35	insurance	insurance	NOUN
ftr-410	293	36	protection	protection	NOUN
ftr-410	293	37	portion	portion	NOUN
ftr-410	293	38	of	of	ADP
ftr-410	293	39	the	the	DET
ftr-410	293	40	premium	premium	NOUN
ftr-410	293	41	(	(	PUNCT
ftr-410	293	42	invoking	invoke	VERB
ftr-410	293	43	,	,	PUNCT
ftr-410	293	44	in	in	ADP
ftr-410	293	45	effect	effect	NOUN
ftr-410	293	46	,	,	PUNCT
ftr-410	293	47	the	the	DET
ftr-410	293	48	policy	policy	NOUN
ftr-410	293	49	investment	investment	NOUN
ftr-410	293	50	theory	theory	NOUN
ftr-410	293	51	)	)	PUNCT
ftr-410	293	52	.	.	PUNCT
ftr-410	294	1	6	6	NUM
ftr-410	294	2	since	since	SCONJ
ftr-410	294	3	issuing	issue	VERB
ftr-410	294	4	private	private	ADJ
ftr-410	294	5	letter	letter	NOUN
ftr-410	294	6	ruling	rule	VERB
ftr-410	294	7	94	94	NUM
ftr-410	294	8	-	-	SYM
ftr-410	294	9	43	43	NUM
ftr-410	294	10	-	-	PUNCT
ftr-410	294	11	020	020	NUM
ftr-410	294	12	and	and	CCONJ
ftr-410	294	13	other	other	ADJ
ftr-410	294	14	private	private	ADJ
ftr-410	294	15	letter	letter	NOUN
ftr-410	294	16	rulings	ruling	NOUN
ftr-410	294	17	,	,	PUNCT
ftr-410	294	18	the	the	DET
ftr-410	294	19	irs	irs	PROPN
ftr-410	294	20	has	have	AUX
ftr-410	294	21	continued	continue	VERB
ftr-410	294	22	to	to	PART
ftr-410	294	23	argue	argue	VERB
ftr-410	294	24	in	in	ADP
ftr-410	294	25	favor	favor	NOUN
ftr-410	294	26	of	of	ADP
ftr-410	294	27	the	the	DET
ftr-410	294	28	policy	policy	NOUN
ftr-410	294	29	investment	investment	NOUN
ftr-410	294	30	theory.6	theory.6	PROPN
ftr-410	294	31	7	7	NUM
ftr-410	294	32	64	64	NUM
ftr-410	294	33	.	.	PUNCT
ftr-410	295	1	i	i	PRON
ftr-410	295	2	d.	d.	VERB
ftr-410	295	3	this	this	DET
ftr-410	295	4	private	private	ADJ
ftr-410	295	5	letter	letter	NOUN
ftr-410	295	6	ruling	ruling	NOUN
ftr-410	295	7	predates	predate	VERB
ftr-410	295	8	the	the	DET
ftr-410	295	9	passage	passage	NOUN
ftr-410	295	10	of	of	ADP
ftr-410	295	11	code	code	NOUN
ftr-410	295	12	§	§	PROPN
ftr-410	295	13	101	101	NUM
ftr-410	295	14	(	(	PUNCT
ftr-410	295	15	g	g	NOUN
ftr-410	295	16	)	)	PUNCT
ftr-410	295	17	(	(	PUNCT
ftr-410	295	18	a	a	DET
ftr-410	295	19	code	code	NOUN
ftr-410	295	20	section	section	NOUN
ftr-410	295	21	that	that	PRON
ftr-410	295	22	now	now	ADV
ftr-410	295	23	excludes	exclude	VERB
ftr-410	295	24	the	the	DET
ftr-410	295	25	receipt	receipt	NOUN
ftr-410	295	26	of	of	ADP
ftr-410	295	27	viatical	viatical	ADJ
ftr-410	295	28	settlements	settlement	NOUN
ftr-410	295	29	from	from	ADP
ftr-410	295	30	income	income	NOUN
ftr-410	295	31	)	)	PUNCT
ftr-410	295	32	.	.	PUNCT
ftr-410	296	1	see	see	AUX
ftr-410	296	2	also	also	ADV
ftr-410	296	3	irc	irc	VERB
ftr-410	296	4	§	§	PROPN
ftr-410	296	5	101(a	101(a	PROPN
ftr-410	296	6	)	)	PUNCT
ftr-410	296	7	.	.	PUNCT
ftr-410	297	1	65	65	NUM
ftr-410	297	2	.	.	PUNCT
ftr-410	297	3	priv	priv	NOUN
ftr-410	297	4	.	.	PUNCT
ftr-410	298	1	ltr	ltr	PROPN
ftr-410	298	2	.	.	PUNCT
ftr-410	299	1	rul	rul	PROPN
ftr-410	299	2	.	.	PUNCT
ftr-410	300	1	94	94	NUM
ftr-410	300	2	-	-	SYM
ftr-410	300	3	43	43	NUM
ftr-410	300	4	-	-	SYM
ftr-410	300	5	020	020	NUM
ftr-410	300	6	(	(	PUNCT
ftr-410	300	7	jul	jul	PROPN
ftr-410	300	8	.	.	PROPN
ftr-410	300	9	22	22	NUM
ftr-410	300	10	,	,	PUNCT
ftr-410	300	11	1994	1994	NUM
ftr-410	300	12	)	)	PUNCT
ftr-410	300	13	.	.	PUNCT
ftr-410	301	1	66	66	NUM
ftr-410	301	2	.	.	PUNCT
ftr-410	302	1	i	i	PRON
ftr-410	302	2	d.	d.	PROPN
ftr-410	302	3	to	to	PART
ftr-410	302	4	determine	determine	VERB
ftr-410	302	5	the	the	DET
ftr-410	302	6	actual	actual	ADJ
ftr-410	302	7	amount	amount	NOUN
ftr-410	302	8	of	of	ADP
ftr-410	302	9	the	the	DET
ftr-410	302	10	reduction	reduction	NOUN
ftr-410	302	11	,	,	PUNCT
ftr-410	302	12	the	the	DET
ftr-410	302	13	irs	irs	PROPN
ftr-410	302	14	offered	offer	VERB
ftr-410	302	15	the	the	DET
ftr-410	302	16	following	follow	VERB
ftr-410	302	17	guidance	guidance	NOUN
ftr-410	302	18	:	:	PUNCT
ftr-410	302	19	"	"	PUNCT
ftr-410	302	20	[	[	X
ftr-410	302	21	t]he	t]he	ADV
ftr-410	302	22	cost	cost	NOUN
ftr-410	302	23	-	-	PUNCT
ftr-410	302	24	of	of	ADP
ftr-410	302	25	-	-	PUNCT
ftr-410	302	26	insurance	insurance	NOUN
ftr-410	302	27	protection	protection	NOUN
ftr-410	302	28	may	may	AUX
ftr-410	302	29	be	be	AUX
ftr-410	302	30	approximated	approximate	VERB
ftr-410	302	31	using	use	VERB
ftr-410	302	32	the	the	DET
ftr-410	302	33	difference	difference	NOUN
ftr-410	302	34	between	between	ADP
ftr-410	302	35	(	(	PUNCT
ftr-410	302	36	i	i	NOUN
ftr-410	302	37	)	)	PUNCT
ftr-410	302	38	the	the	DET
ftr-410	302	39	aggregate	aggregate	ADJ
ftr-410	302	40	amount	amount	NOUN
ftr-410	302	41	of	of	ADP
ftr-410	302	42	premiums	premium	NOUN
ftr-410	302	43	paid	pay	VERB
ftr-410	302	44	and	and	CCONJ
ftr-410	302	45	(	(	PUNCT
ftr-410	302	46	ii	ii	NOUN
ftr-410	302	47	)	)	PUNCT
ftr-410	302	48	the	the	DET
ftr-410	302	49	cash	cash	NOUN
ftr-410	302	50	value	value	NOUN
ftr-410	302	51	of	of	ADP
ftr-410	302	52	the	the	DET
ftr-410	302	53	contract	contract	NOUN
ftr-410	302	54	with	with	ADP
ftr-410	302	55	regard	regard	NOUN
ftr-410	302	56	to	to	PART
ftr-410	302	57	surrender	surrender	VERB
ftr-410	302	58	charges	charge	NOUN
ftr-410	302	59	.	.	PUNCT
ftr-410	302	60	"	"	PUNCT
ftr-410	303	1	i	i	PRON
ftr-410	303	2	d.	d.	VERB
ftr-410	303	3	at	at	ADP
ftr-410	303	4	n.4	n.4	PROPN
ftr-410	303	5	(	(	PUNCT
ftr-410	303	6	citing	cite	VERB
ftr-410	303	7	century	century	NOUN
ftr-410	303	8	wood	wood	NOUN
ftr-410	303	9	preserving	preserving	PROPN
ftr-410	303	10	co.	co.	PROPN
ftr-410	303	11	v.	v.	ADP
ftr-410	303	12	comm'r	comm'r	PROPN
ftr-410	303	13	,	,	PUNCT
ftr-410	303	14	69	69	NUM
ftr-410	303	15	f.2d	f.2d	NOUN
ftr-410	303	16	.	.	PROPN
ftr-410	303	17	967	967	NUM
ftr-410	303	18	(	(	PUNCT
ftr-410	303	19	3rd	3rd	ADJ
ftr-410	303	20	cir	cir	NOUN
ftr-410	303	21	.	.	PUNCT
ftr-410	303	22	1934	1934	NUM
ftr-410	303	23	)	)	PUNCT
ftr-410	303	24	)	)	PUNCT
ftr-410	303	25	.	.	PUNCT
ftr-410	304	1	applying	apply	VERB
ftr-410	304	2	the	the	DET
ftr-410	304	3	irs	irs	PROPN
ftr-410	304	4	formula	formula	NOUN
ftr-410	304	5	to	to	ADP
ftr-410	304	6	our	our	PRON
ftr-410	304	7	hypothetical	hypothetical	ADJ
ftr-410	304	8	,	,	PUNCT
ftr-410	304	9	where	where	SCONJ
ftr-410	304	10	the	the	DET
ftr-410	304	11	annual	annual	ADJ
ftr-410	304	12	premiums	premium	NOUN
ftr-410	304	13	are	be	AUX
ftr-410	304	14	$	$	SYM
ftr-410	304	15	10,000	10,000	NUM
ftr-410	304	16	but	but	CCONJ
ftr-410	304	17	the	the	DET
ftr-410	304	18	annual	annual	ADJ
ftr-410	304	19	cash	cash	NOUN
ftr-410	304	20	surrender	surrender	NOUN
ftr-410	304	21	value	value	NOUN
ftr-410	304	22	grows	grow	VERB
ftr-410	304	23	by	by	ADP
ftr-410	304	24	only	only	ADV
ftr-410	304	25	$	$	SYM
ftr-410	304	26	6,000	6,000	NUM
ftr-410	304	27	,	,	PUNCT
ftr-410	304	28	the	the	DET
ftr-410	304	29	annual	annual	ADJ
ftr-410	304	30	insurance	insurance	NOUN
ftr-410	304	31	protection	protection	NOUN
ftr-410	304	32	cost	cost	NOUN
ftr-410	304	33	is	be	AUX
ftr-410	304	34	$	$	SYM
ftr-410	304	35	4,000	4,000	NUM
ftr-410	304	36	.	.	PUNCT
ftr-410	305	1	67	67	NUM
ftr-410	305	2	.	.	PUNCT
ftr-410	306	1	see	see	VERB
ftr-410	306	2	field	field	NOUN
ftr-410	306	3	serv	serv	NOUN
ftr-410	306	4	.	.	PUNCT
ftr-410	307	1	adv	adv	PROPN
ftr-410	307	2	.	.	PUNCT
ftr-410	307	3	mem	mem	PROPN
ftr-410	307	4	.	.	PUNCT
ftr-410	307	5	1999	1999	NUM
ftr-410	307	6	-	-	SYM
ftr-410	307	7	832	832	NUM
ftr-410	307	8	,	,	PUNCT
ftr-410	307	9	vaugn	vaugn	NOUN
ftr-410	307	10	#	#	NOUN
ftr-410	307	11	242	242	NUM
ftr-410	307	12	(	(	PUNCT
ftr-410	307	13	undated	undated	ADJ
ftr-410	307	14	)	)	PUNCT
ftr-410	307	15	,	,	PUNCT
ftr-410	307	16	in	in	ADP
ftr-410	307	17	which	which	PRON
ftr-410	307	18	the	the	DET
ftr-410	307	19	taxpayer	taxpayer	NOUN
ftr-410	307	20	in	in	ADP
ftr-410	307	21	question	question	NOUN
ftr-410	307	22	was	be	AUX
ftr-410	307	23	a	a	DET
ftr-410	307	24	shareholder	shareholder	NOUN
ftr-410	307	25	in	in	ADP
ftr-410	307	26	an	an	DET
ftr-410	307	27	s	s	NOUN
ftr-410	307	28	corporation	corporation	NOUN
ftr-410	307	29	.	.	PUNCT
ftr-410	308	1	the	the	DET
ftr-410	308	2	s	s	PROPN
ftr-410	308	3	corporation	corporation	NOUN
ftr-410	308	4	experienced	experience	VERB
ftr-410	308	5	losses	loss	NOUN
ftr-410	308	6	that	that	PRON
ftr-410	308	7	the	the	DET
ftr-410	308	8	taxpayer	taxpayer	NOUN
ftr-410	308	9	wished	wish	VERB
ftr-410	308	10	to	to	PART
ftr-410	308	11	deduct	deduct	VERB
ftr-410	308	12	.	.	PUNCT
ftr-410	309	1	the	the	DET
ftr-410	309	2	code	code	NOUN
ftr-410	309	3	,	,	PUNCT
ftr-410	309	4	however	however	ADV
ftr-410	309	5	,	,	PUNCT
ftr-410	309	6	limits	limit	VERB
ftr-410	309	7	allowable	allowable	ADJ
ftr-410	309	8	losses	loss	NOUN
ftr-410	309	9	to	to	ADP
ftr-410	309	10	the	the	DET
ftr-410	309	11	amount	amount	NOUN
ftr-410	309	12	of	of	ADP
ftr-410	309	13	tax	tax	NOUN
ftr-410	309	14	basis	basis	NOUN
ftr-410	309	15	shareholders	shareholder	NOUN
ftr-410	309	16	have	have	VERB
ftr-410	309	17	in	in	ADP
ftr-410	309	18	their	their	PRON
ftr-410	309	19	s	s	NOUN
ftr-410	309	20	corporation	corporation	NOUN
ftr-410	309	21	shares	share	NOUN
ftr-410	309	22	(	(	PUNCT
ftr-410	309	23	irc	irc	PROPN
ftr-410	309	24	§	§	PROPN
ftr-410	309	25	1366(d)(1	1366(d)(1	NUM
ftr-410	309	26	)	)	PUNCT
ftr-410	309	27	)	)	PUNCT
ftr-410	309	28	;	;	PUNCT
ftr-410	309	29	all	all	DET
ftr-410	309	30	losses	loss	NOUN
ftr-410	309	31	in	in	ADP
ftr-410	309	32	excess	excess	NOUN
ftr-410	309	33	of	of	ADP
ftr-410	309	34	such	such	ADJ
ftr-410	309	35	basis	basis	NOUN
ftr-410	309	36	are	be	AUX
ftr-410	309	37	suspended	suspend	VERB
ftr-410	309	38	(	(	PUNCT
ftr-410	309	39	irc	irc	PROPN
ftr-410	309	40	§	§	NOUN
ftr-410	309	41	1366(d)(2	1366(d)(2	NUM
ftr-410	309	42	)	)	PUNCT
ftr-410	309	43	)	)	PUNCT
ftr-410	309	44	.	.	PUNCT
ftr-410	310	1	the	the	DET
ftr-410	310	2	irs	irs	PROPN
ftr-410	310	3	was	be	AUX
ftr-410	310	4	charged	charge	VERB
ftr-410	310	5	with	with	ADP
ftr-410	310	6	the	the	DET
ftr-410	310	7	duty	duty	NOUN
ftr-410	310	8	of	of	ADP
ftr-410	310	9	determining	determine	VERB
ftr-410	310	10	the	the	DET
ftr-410	310	11	taxpayer	taxpayer	NOUN
ftr-410	310	12	's	's	PART
ftr-410	310	13	basis	basis	NOUN
ftr-410	310	14	in	in	ADP
ftr-410	310	15	his	his	PRON
ftr-410	310	16	s	s	PART
ftr-410	310	17	corporation	corporation	NOUN
ftr-410	310	18	stock	stock	NOUN
ftr-410	310	19	,	,	PUNCT
ftr-410	310	20	which	which	PRON
ftr-410	310	21	,	,	PUNCT
ftr-410	310	22	in	in	ADP
ftr-410	310	23	turn	turn	NOUN
ftr-410	310	24	,	,	PUNCT
ftr-410	310	25	would	would	AUX
ftr-410	310	26	determine	determine	VERB
ftr-410	310	27	the	the	DET
ftr-410	310	28	amount	amount	NOUN
ftr-410	310	29	of	of	ADP
ftr-410	310	30	the	the	DET
ftr-410	310	31	taxpayer	taxpayer	NOUN
ftr-410	310	32	's	's	PART
ftr-410	310	33	allowable	allowable	ADJ
ftr-410	310	34	losses	loss	NOUN
ftr-410	310	35	.	.	PUNCT
ftr-410	311	1	by	by	ADP
ftr-410	311	2	way	way	NOUN
ftr-410	311	3	of	of	ADP
ftr-410	311	4	background	background	NOUN
ftr-410	311	5	,	,	PUNCT
ftr-410	311	6	a	a	DET
ftr-410	311	7	shareholder	shareholder	NOUN
ftr-410	311	8	's	's	PART
ftr-410	311	9	basis	basis	NOUN
ftr-410	311	10	in	in	ADP
ftr-410	311	11	an	an	DET
ftr-410	311	12	s	s	NOUN
ftr-410	311	13	corporation	corporation	NOUN
ftr-410	311	14	is	be	AUX
ftr-410	311	15	generally	generally	ADV
ftr-410	311	16	equal	equal	ADJ
ftr-410	311	17	to	to	ADP
ftr-410	311	18	the	the	DET
ftr-410	311	19	shareholder	shareholder	NOUN
ftr-410	311	20	's	's	PART
ftr-410	311	21	initial	initial	ADJ
ftr-410	311	22	capital	capital	NOUN
ftr-410	311	23	investment	investment	NOUN
ftr-410	311	24	subject	subject	NOUN
ftr-410	311	25	to	to	ADP
ftr-410	311	26	several	several	ADJ
ftr-410	311	27	annual	annual	ADJ
ftr-410	311	28	adjustments	adjustment	NOUN
ftr-410	311	29	.	.	PUNCT
ftr-410	312	1	these	these	DET
ftr-410	312	2	adjustments	adjustment	NOUN
ftr-410	312	3	are	be	AUX
ftr-410	312	4	detailed	detail	VERB
ftr-410	312	5	in	in	ADP
ftr-410	312	6	code	code	NOUN
ftr-410	312	7	§	§	PROPN
ftr-410	312	8	1367	1367	NUM
ftr-410	312	9	,	,	PUNCT
ftr-410	312	10	including	include	VERB
ftr-410	312	11	one	one	NUM
ftr-410	312	12	that	that	PRON
ftr-410	312	13	provides	provide	VERB
ftr-410	312	14	a	a	DET
ftr-410	312	15	reduction	reduction	NOUN
ftr-410	312	16	for	for	ADP
ftr-410	312	17	"	"	PUNCT
ftr-410	312	18	any	any	DET
ftr-410	312	19	expense	expense	NOUN
ftr-410	312	20	of	of	ADP
ftr-410	312	21	the	the	DET
ftr-410	312	22	corporation	corporation	NOUN
ftr-410	312	23	not	not	PART
ftr-410	312	24	deductible	deductible	ADJ
ftr-410	312	25	in	in	ADP
ftr-410	312	26	computing	compute	VERB
ftr-410	312	27	its	its	PRON
ftr-410	312	28	taxable	taxable	ADJ
ftr-410	312	29	income	income	NOUN
ftr-410	312	30	and	and	CCONJ
ftr-410	312	31	not	not	PART
ftr-410	312	32	properly	properly	ADV
ftr-410	312	33	chargeable	chargeable	ADJ
ftr-410	312	34	to	to	ADP
ftr-410	312	35	capital	capital	NOUN
ftr-410	312	36	account	account	NOUN
ftr-410	312	37	.	.	PUNCT
ftr-410	312	38	"	"	PUNCT
ftr-410	313	1	irc	irc	PROPN
ftr-410	313	2	§	§	PROPN
ftr-410	313	3	1367(a)(2)(d	1367(a)(2)(d	NUM
ftr-410	313	4	)	)	PUNCT
ftr-410	313	5	.	.	PUNCT
ftr-410	314	1	this	this	DET
ftr-410	314	2	downward	downward	ADJ
ftr-410	314	3	basis	basis	NOUN
ftr-410	314	4	adjustment	adjustment	NOUN
ftr-410	314	5	was	be	AUX
ftr-410	314	6	critically	critically	ADV
ftr-410	314	7	relevant	relevant	ADJ
ftr-410	314	8	to	to	ADP
ftr-410	314	9	the	the	DET
ftr-410	314	10	question	question	NOUN
ftr-410	314	11	at	at	ADP
ftr-410	314	12	hand	hand	NOUN
ftr-410	314	13	because	because	SCONJ
ftr-410	314	14	the	the	DET
ftr-410	314	15	s	s	PROPN
ftr-410	314	16	corporation	corporation	NOUN
ftr-410	314	17	made	make	VERB
ftr-410	314	18	premium	premium	ADJ
ftr-410	314	19	payments	payment	NOUN
ftr-410	314	20	to	to	PART
ftr-410	314	21	fund	fund	VERB
ftr-410	314	22	several	several	ADJ
ftr-410	314	23	insurance	insurance	NOUN
ftr-410	314	24	policies	policy	NOUN
ftr-410	314	25	on	on	ADP
ftr-410	314	26	the	the	DET
ftr-410	314	27	lives	life	NOUN
ftr-410	314	28	of	of	ADP
ftr-410	314	29	its	its	PRON
ftr-410	314	30	key	key	ADJ
ftr-410	314	31	employees	employee	NOUN
ftr-410	314	32	.	.	PUNCT
ftr-410	315	1	more	more	ADV
ftr-410	315	2	specifically	specifically	ADV
ftr-410	315	3	,	,	PUNCT
ftr-410	315	4	the	the	DET
ftr-410	315	5	s	s	NOUN
ftr-410	315	6	corporation	corporation	NOUN
ftr-410	315	7	paid	pay	VERB
ftr-410	315	8	annual	annual	ADJ
ftr-410	315	9	premiums	premium	NOUN
ftr-410	315	10	of	of	ADP
ftr-410	315	11	$	$	SYM
ftr-410	315	12	10,000	10,000	NUM
ftr-410	315	13	(	(	PUNCT
ftr-410	315	14	the	the	DET
ftr-410	315	15	actual	actual	ADJ
ftr-410	315	16	number	number	NOUN
ftr-410	315	17	was	be	AUX
ftr-410	315	18	redacted	redact	VERB
ftr-410	315	19	from	from	ADP
ftr-410	315	20	the	the	DET
ftr-410	315	21	text	text	NOUN
ftr-410	315	22	)	)	PUNCT
ftr-410	315	23	,	,	PUNCT
ftr-410	315	24	of	of	ADP
ftr-410	315	25	which	which	PRON
ftr-410	315	26	$	$	SYM
ftr-410	315	27	6,000	6,000	NUM
ftr-410	315	28	(	(	PUNCT
ftr-410	315	29	again	again	ADV
ftr-410	315	30	,	,	PUNCT
ftr-410	315	31	the	the	DET
ftr-410	315	32	2006	2006	NUM
ftr-410	315	33	]	]	X
ftr-410	315	34	florida	florida	PROPN
ftr-410	315	35	tax	tax	NOUN
ftr-410	315	36	review	review	NOUN
ftr-410	315	37	for	for	ADP
ftr-410	315	38	example	example	NOUN
ftr-410	315	39	,	,	PUNCT
ftr-410	315	40	in	in	ADP
ftr-410	315	41	chief	chief	ADJ
ftr-410	315	42	counsel	counsel	NOUN
ftr-410	315	43	advisory	advisory	ADJ
ftr-410	315	44	opinion	opinion	NOUN
ftr-410	315	45	2005	2005	NUM
ftr-410	315	46	-	-	PUNCT
ftr-410	315	47	04	04	NUM
ftr-410	315	48	-	-	PUNCT
ftr-410	315	49	001	001	NOUN
ftr-410	315	50	,	,	PUNCT
ftr-410	315	51	the	the	DET
ftr-410	315	52	irs	irs	PROPN
ftr-410	315	53	discussed	discuss	VERB
ftr-410	315	54	the	the	DET
ftr-410	315	55	tax	tax	NOUN
ftr-410	315	56	consequences	consequence	NOUN
ftr-410	315	57	for	for	ADP
ftr-410	315	58	a	a	DET
ftr-410	315	59	taxpayer	taxpayer	NOUN
ftr-410	315	60	who	who	PRON
ftr-410	315	61	owned	own	VERB
ftr-410	315	62	a	a	DET
ftr-410	315	63	life	life	NOUN
ftr-410	315	64	insurance	insurance	NOUN
ftr-410	315	65	policy	policy	NOUN
ftr-410	315	66	on	on	ADP
ftr-410	315	67	the	the	DET
ftr-410	315	68	life	life	NOUN
ftr-410	315	69	of	of	ADP
ftr-410	315	70	her	her	PRON
ftr-410	315	71	ex	ex	NOUN
ftr-410	315	72	-	-	NOUN
ftr-410	315	73	spouse	spouse	NOUN
ftr-410	315	74	.	.	PUNCT
ftr-410	315	75	'	'	PUNCT
ftr-410	316	1	after	after	ADP
ftr-410	316	2	five	five	NUM
ftr-410	316	3	years	year	NOUN
ftr-410	316	4	of	of	ADP
ftr-410	316	5	owning	own	VERB
ftr-410	316	6	the	the	DET
ftr-410	316	7	policy	policy	NOUN
ftr-410	316	8	and	and	CCONJ
ftr-410	316	9	paying	pay	VERB
ftr-410	316	10	premiums	premium	NOUN
ftr-410	316	11	,	,	PUNCT
ftr-410	316	12	the	the	DET
ftr-410	316	13	taxpayer	taxpayer	NOUN
ftr-410	316	14	was	be	AUX
ftr-410	316	15	fraudulently	fraudulently	ADV
ftr-410	316	16	enticed	entice	VERB
ftr-410	316	17	by	by	ADP
ftr-410	316	18	the	the	DET
ftr-410	316	19	insurance	insurance	NOUN
ftr-410	316	20	company	company	NOUN
ftr-410	316	21	underwriting	underwrite	VERB
ftr-410	316	22	the	the	DET
ftr-410	316	23	policy	policy	NOUN
ftr-410	316	24	to	to	PART
ftr-410	316	25	convert	convert	VERB
ftr-410	316	26	it	it	PRON
ftr-410	316	27	into	into	ADP
ftr-410	316	28	a	a	DET
ftr-410	316	29	new	new	ADJ
ftr-410	316	30	policy	policy	NOUN
ftr-410	316	31	on	on	ADP
ftr-410	316	32	the	the	DET
ftr-410	316	33	life	life	NOUN
ftr-410	316	34	of	of	ADP
ftr-410	316	35	her	her	PRON
ftr-410	316	36	exhusband	exhusband	NOUN
ftr-410	316	37	.	.	PUNCT
ftr-410	317	1	a	a	DET
ftr-410	317	2	court	court	NOUN
ftr-410	317	3	found	find	VERB
ftr-410	317	4	that	that	SCONJ
ftr-410	317	5	the	the	DET
ftr-410	317	6	insurance	insurance	NOUN
ftr-410	317	7	company	company	NOUN
ftr-410	317	8	had	have	AUX
ftr-410	317	9	misled	mislead	VERB
ftr-410	317	10	the	the	DET
ftr-410	317	11	taxpayer	taxpayer	NOUN
ftr-410	317	12	and	and	CCONJ
ftr-410	317	13	granted	grant	VERB
ftr-410	317	14	her	she	PRON
ftr-410	317	15	a	a	DET
ftr-410	317	16	cash	cash	NOUN
ftr-410	317	17	award	award	NOUN
ftr-410	317	18	.	.	PUNCT
ftr-410	318	1	the	the	DET
ftr-410	318	2	portion	portion	NOUN
ftr-410	318	3	of	of	ADP
ftr-410	318	4	the	the	DET
ftr-410	318	5	award	award	NOUN
ftr-410	318	6	that	that	PRON
ftr-410	318	7	related	relate	VERB
ftr-410	318	8	to	to	ADP
ftr-410	318	9	interest	interest	NOUN
ftr-410	318	10	was	be	AUX
ftr-410	318	11	admittedly	admittedly	ADV
ftr-410	318	12	taxable	taxable	ADJ
ftr-410	318	13	.	.	PUNCT
ftr-410	319	1	the	the	DET
ftr-410	319	2	remaining	remain	VERB
ftr-410	319	3	portion	portion	NOUN
ftr-410	319	4	of	of	ADP
ftr-410	319	5	the	the	DET
ftr-410	319	6	award	award	NOUN
ftr-410	319	7	,	,	PUNCT
ftr-410	319	8	the	the	DET
ftr-410	319	9	taxpayer	taxpayer	NOUN
ftr-410	319	10	argued	argue	VERB
ftr-410	319	11	,	,	PUNCT
ftr-410	319	12	was	be	AUX
ftr-410	319	13	a	a	DET
ftr-410	319	14	tax	tax	NOUN
ftr-410	319	15	-	-	PUNCT
ftr-410	319	16	free	free	ADJ
ftr-410	319	17	recovery	recovery	NOUN
ftr-410	319	18	of	of	ADP
ftr-410	319	19	the	the	DET
ftr-410	319	20	premiums	premium	NOUN
ftr-410	319	21	and	and	CCONJ
ftr-410	319	22	costs	cost	VERB
ftr-410	319	23	the	the	DET
ftr-410	319	24	taxpayer	taxpayer	NOUN
ftr-410	319	25	had	have	AUX
ftr-410	319	26	paid	pay	VERB
ftr-410	319	27	with	with	ADP
ftr-410	319	28	respect	respect	NOUN
ftr-410	319	29	to	to	ADP
ftr-410	319	30	the	the	DET
ftr-410	319	31	policy	policy	NOUN
ftr-410	319	32	on	on	ADP
ftr-410	319	33	her	her	PRON
ftr-410	319	34	ex	ex	NOUN
ftr-410	319	35	-	-	NOUN
ftr-410	319	36	spouse	spouse	NOUN
ftr-410	319	37	.	.	PUNCT
ftr-410	320	1	the	the	DET
ftr-410	320	2	irs	irs	PROPN
ftr-410	320	3	did	do	AUX
ftr-410	320	4	not	not	PART
ftr-410	320	5	agree	agree	VERB
ftr-410	320	6	:	:	PUNCT
ftr-410	320	7	consistent	consistent	ADJ
ftr-410	320	8	with	with	ADP
ftr-410	320	9	private	private	ADJ
ftr-410	320	10	letter	letter	NOUN
ftr-410	320	11	ruling	rule	VERB
ftr-410	320	12	94	94	NUM
ftr-410	320	13	-	-	SYM
ftr-410	320	14	43	43	NUM
ftr-410	320	15	-	-	PUNCT
ftr-410	320	16	020	020	NUM
ftr-410	320	17	,	,	PUNCT
ftr-410	320	18	the	the	DET
ftr-410	320	19	irs	irs	PROPN
ftr-410	320	20	argued	argue	VERB
ftr-410	320	21	that	that	SCONJ
ftr-410	320	22	the	the	DET
ftr-410	320	23	insurance	insurance	NOUN
ftr-410	320	24	protection	protection	NOUN
ftr-410	320	25	portion	portion	NOUN
ftr-410	320	26	of	of	ADP
ftr-410	320	27	the	the	DET
ftr-410	320	28	policy	policy	NOUN
ftr-410	320	29	had	have	AUX
ftr-410	320	30	already	already	ADV
ftr-410	320	31	benefitted	benefit	VERB
ftr-410	320	32	the	the	DET
ftr-410	320	33	taxpayer	taxpayer	NOUN
ftr-410	320	34	.	.	PUNCT
ftr-410	321	1	that	that	PRON
ftr-410	321	2	being	be	AUX
ftr-410	321	3	the	the	DET
ftr-410	321	4	case	case	NOUN
ftr-410	321	5	,	,	PUNCT
ftr-410	321	6	this	this	DET
ftr-410	321	7	portion	portion	NOUN
ftr-410	321	8	of	of	ADP
ftr-410	321	9	the	the	DET
ftr-410	321	10	premium	premium	NOUN
ftr-410	321	11	payment	payment	NOUN
ftr-410	321	12	could	could	AUX
ftr-410	321	13	not	not	PART
ftr-410	321	14	constitute	constitute	VERB
ftr-410	321	15	tax	tax	NOUN
ftr-410	321	16	basis	basis	NOUN
ftr-410	321	17	in	in	ADP
ftr-410	321	18	the	the	DET
ftr-410	321	19	policy	policy	NOUN
ftr-410	321	20	and	and	CCONJ
ftr-410	321	21	thereby	thereby	ADV
ftr-410	321	22	be	be	AUX
ftr-410	321	23	used	use	VERB
ftr-410	321	24	to	to	PART
ftr-410	321	25	shelter	shelter	VERB
ftr-410	321	26	any	any	PRON
ftr-410	321	27	of	of	ADP
ftr-410	321	28	the	the	DET
ftr-410	321	29	taxpayer	taxpayer	NOUN
ftr-410	321	30	's	's	PART
ftr-410	321	31	recovery	recovery	NOUN
ftr-410	321	32	.	.	PUNCT
ftr-410	322	1	ill	ill	ADJ
ftr-410	322	2	.	.	PUNCT
ftr-410	323	1	the	the	DET
ftr-410	323	2	theoretical	theoretical	ADJ
ftr-410	323	3	superiority	superiority	NOUN
ftr-410	323	4	of	of	ADP
ftr-410	323	5	the	the	DET
ftr-410	323	6	policy	policy	NOUN
ftr-410	323	7	investment	investment	NOUN
ftr-410	323	8	approach	approach	VERB
ftr-410	323	9	the	the	DET
ftr-410	323	10	aggregate	aggregate	ADJ
ftr-410	323	11	premium	premium	NOUN
ftr-410	323	12	theory	theory	NOUN
ftr-410	323	13	and	and	CCONJ
ftr-410	323	14	the	the	DET
ftr-410	323	15	policy	policy	NOUN
ftr-410	323	16	investment	investment	NOUN
ftr-410	323	17	theory	theory	NOUN
ftr-410	323	18	are	be	AUX
ftr-410	323	19	at	at	ADP
ftr-410	323	20	direct	direct	ADJ
ftr-410	323	21	odds	odd	NOUN
ftr-410	323	22	;	;	PUNCT
ftr-410	323	23	each	each	PRON
ftr-410	323	24	offers	offer	VERB
ftr-410	323	25	a	a	DET
ftr-410	323	26	different	different	ADJ
ftr-410	323	27	outcome	outcome	NOUN
ftr-410	323	28	insofar	insofar	ADV
ftr-410	323	29	as	as	SCONJ
ftr-410	323	30	tax	tax	NOUN
ftr-410	323	31	basis	basis	NOUN
ftr-410	323	32	determinations	determination	NOUN
ftr-410	323	33	are	be	AUX
ftr-410	323	34	concerned	concern	VERB
ftr-410	323	35	.	.	PUNCT
ftr-410	324	1	the	the	DET
ftr-410	324	2	question	question	NOUN
ftr-410	324	3	to	to	PART
ftr-410	324	4	which	which	PRON
ftr-410	324	5	we	we	PRON
ftr-410	324	6	turn	turn	VERB
ftr-410	324	7	is	be	AUX
ftr-410	324	8	whether	whether	SCONJ
ftr-410	324	9	the	the	DET
ftr-410	324	10	policy	policy	NOUN
ftr-410	324	11	investment	investment	NOUN
ftr-410	324	12	approach	approach	NOUN
ftr-410	324	13	or	or	CCONJ
ftr-410	324	14	the	the	DET
ftr-410	324	15	aggregate	aggregate	ADJ
ftr-410	324	16	premium	premium	NOUN
ftr-410	324	17	approach	approach	NOUN
ftr-410	324	18	is	be	AUX
ftr-410	324	19	preferable	preferable	ADJ
ftr-410	324	20	.	.	PUNCT
ftr-410	325	1	but	but	CCONJ
ftr-410	325	2	before	before	SCONJ
ftr-410	325	3	we	we	PRON
ftr-410	325	4	answer	answer	VERB
ftr-410	325	5	this	this	DET
ftr-410	325	6	question	question	NOUN
ftr-410	325	7	,	,	PUNCT
ftr-410	325	8	we	we	PRON
ftr-410	325	9	explore	explore	VERB
ftr-410	325	10	the	the	DET
ftr-410	325	11	nature	nature	NOUN
ftr-410	325	12	of	of	ADP
ftr-410	325	13	life	life	NOUN
ftr-410	325	14	insurance	insurance	NOUN
ftr-410	325	15	and	and	CCONJ
ftr-410	325	16	how	how	SCONJ
ftr-410	325	17	,	,	PUNCT
ftr-410	325	18	from	from	ADP
ftr-410	325	19	a	a	DET
ftr-410	325	20	property	property	NOUN
ftr-410	325	21	perspective	perspective	NOUN
ftr-410	325	22	,	,	PUNCT
ftr-410	325	23	it	it	PRON
ftr-410	325	24	should	should	AUX
ftr-410	325	25	be	be	AUX
ftr-410	325	26	classified	classify	VERB
ftr-410	325	27	.	.	PUNCT
ftr-410	326	1	like	like	ADP
ftr-410	326	2	other	other	ADJ
ftr-410	326	3	personaluse	personaluse	NOUN
ftr-410	326	4	assets	asset	NOUN
ftr-410	326	5	having	have	VERB
ftr-410	326	6	personal	personal	ADJ
ftr-410	326	7	-	-	PUNCT
ftr-410	326	8	consumption	consumption	NOUN
ftr-410	326	9	and	and	CCONJ
ftr-410	326	10	investment	investment	NOUN
ftr-410	326	11	-	-	PUNCT
ftr-410	326	12	type	type	NOUN
ftr-410	326	13	components	component	NOUN
ftr-410	326	14	,	,	PUNCT
ftr-410	326	15	life	life	NOUN
ftr-410	326	16	insurance	insurance	NOUN
ftr-410	326	17	policies	policy	NOUN
ftr-410	326	18	engender	engender	VERB
ftr-410	326	19	two	two	NUM
ftr-410	326	20	different	different	ADJ
ftr-410	326	21	kinds	kind	NOUN
ftr-410	326	22	of	of	ADP
ftr-410	326	23	cost	cost	NOUN
ftr-410	326	24	that	that	PRON
ftr-410	326	25	must	must	AUX
ftr-410	326	26	be	be	AUX
ftr-410	326	27	distinguished	distinguish	VERB
ftr-410	326	28	actual	actual	ADJ
ftr-410	326	29	number	number	NOUN
ftr-410	326	30	was	be	AUX
ftr-410	326	31	redacted	redact	VERB
ftr-410	326	32	from	from	ADP
ftr-410	326	33	the	the	DET
ftr-410	326	34	text	text	NOUN
ftr-410	326	35	)	)	PUNCT
ftr-410	326	36	was	be	AUX
ftr-410	326	37	attributable	attributable	ADJ
ftr-410	326	38	to	to	ADP
ftr-410	326	39	the	the	DET
ftr-410	326	40	cash	cash	NOUN
ftr-410	326	41	surrender	surrender	NOUN
ftr-410	326	42	value	value	NOUN
ftr-410	326	43	of	of	ADP
ftr-410	326	44	the	the	DET
ftr-410	326	45	policies	policy	NOUN
ftr-410	326	46	and	and	CCONJ
ftr-410	326	47	was	be	AUX
ftr-410	326	48	reflected	reflect	VERB
ftr-410	326	49	as	as	ADP
ftr-410	326	50	an	an	DET
ftr-410	326	51	asset	asset	NOUN
ftr-410	326	52	on	on	ADP
ftr-410	326	53	the	the	DET
ftr-410	326	54	company	company	NOUN
ftr-410	326	55	's	's	PART
ftr-410	326	56	books	book	NOUN
ftr-410	326	57	,	,	PUNCT
ftr-410	326	58	while	while	SCONJ
ftr-410	326	59	the	the	DET
ftr-410	326	60	remaining	remain	VERB
ftr-410	326	61	$	$	SYM
ftr-410	326	62	4,000	4,000	NUM
ftr-410	326	63	(	(	PUNCT
ftr-410	326	64	this	this	DET
ftr-410	326	65	number	number	NOUN
ftr-410	326	66	represents	represent	VERB
ftr-410	326	67	an	an	DET
ftr-410	326	68	extrapolation	extrapolation	NOUN
ftr-410	326	69	of	of	ADP
ftr-410	326	70	the	the	DET
ftr-410	326	71	prior	prior	ADJ
ftr-410	326	72	two	two	NUM
ftr-410	326	73	figures	figure	NOUN
ftr-410	326	74	)	)	PUNCT
ftr-410	326	75	was	be	AUX
ftr-410	326	76	treated	treat	VERB
ftr-410	326	77	as	as	ADP
ftr-410	326	78	a	a	DET
ftr-410	326	79	nondeductible	nondeductible	ADJ
ftr-410	326	80	company	company	NOUN
ftr-410	326	81	expense	expense	NOUN
ftr-410	326	82	.	.	PUNCT
ftr-410	327	1	code	code	PROPN
ftr-410	327	2	§	§	PROPN
ftr-410	327	3	264	264	NUM
ftr-410	327	4	explicitly	explicitly	ADV
ftr-410	327	5	states	state	VERB
ftr-410	327	6	that	that	SCONJ
ftr-410	327	7	the	the	DET
ftr-410	327	8	premiums	premium	NOUN
ftr-410	327	9	paid	pay	VERB
ftr-410	327	10	by	by	ADP
ftr-410	327	11	a	a	DET
ftr-410	327	12	taxpayer	taxpayer	NOUN
ftr-410	327	13	for	for	ADP
ftr-410	327	14	life	life	NOUN
ftr-410	327	15	insurance	insurance	NOUN
ftr-410	327	16	constitute	constitute	VERB
ftr-410	327	17	a	a	DET
ftr-410	327	18	nondeductible	nondeductible	ADJ
ftr-410	327	19	expense	expense	NOUN
ftr-410	327	20	.	.	PUNCT
ftr-410	328	1	accordingly	accordingly	ADV
ftr-410	328	2	,	,	PUNCT
ftr-410	328	3	code	code	NOUN
ftr-410	328	4	§	§	PROPN
ftr-410	328	5	1367	1367	NUM
ftr-410	328	6	(	(	PUNCT
ftr-410	328	7	which	which	PRON
ftr-410	328	8	,	,	PUNCT
ftr-410	328	9	as	as	SCONJ
ftr-410	328	10	just	just	ADV
ftr-410	328	11	indicated	indicate	VERB
ftr-410	328	12	,	,	PUNCT
ftr-410	328	13	mandates	mandate	VERB
ftr-410	328	14	a	a	DET
ftr-410	328	15	downward	downward	ADJ
ftr-410	328	16	basis	basis	NOUN
ftr-410	328	17	adjustment	adjustment	NOUN
ftr-410	328	18	for	for	ADP
ftr-410	328	19	any	any	DET
ftr-410	328	20	nondeductible	nondeductible	ADJ
ftr-410	328	21	expense	expense	NOUN
ftr-410	328	22	)	)	PUNCT
ftr-410	328	23	required	require	VERB
ftr-410	328	24	that	that	SCONJ
ftr-410	328	25	the	the	DET
ftr-410	328	26	shareholders	shareholder	NOUN
ftr-410	328	27	reduce	reduce	VERB
ftr-410	328	28	the	the	DET
ftr-410	328	29	tax	tax	NOUN
ftr-410	328	30	basis	basis	NOUN
ftr-410	328	31	they	they	PRON
ftr-410	328	32	had	have	VERB
ftr-410	328	33	in	in	ADP
ftr-410	328	34	their	their	PRON
ftr-410	328	35	shares	share	NOUN
ftr-410	328	36	by	by	ADP
ftr-410	328	37	the	the	DET
ftr-410	328	38	premium	premium	NOUN
ftr-410	328	39	payment	payment	NOUN
ftr-410	328	40	.	.	PUNCT
ftr-410	329	1	but	but	CCONJ
ftr-410	329	2	by	by	ADP
ftr-410	329	3	what	what	DET
ftr-410	329	4	number	number	NOUN
ftr-410	329	5	the	the	DET
ftr-410	329	6	full	full	ADJ
ftr-410	329	7	amount	amount	NOUN
ftr-410	329	8	of	of	ADP
ftr-410	329	9	the	the	DET
ftr-410	329	10	premium	premium	NOUN
ftr-410	329	11	paid	pay	VERB
ftr-410	329	12	(	(	PUNCT
ftr-410	329	13	$	$	SYM
ftr-410	329	14	10,000	10,000	NUM
ftr-410	329	15	)	)	PUNCT
ftr-410	329	16	or	or	CCONJ
ftr-410	329	17	the	the	DET
ftr-410	329	18	insurance	insurance	NOUN
ftr-410	329	19	protection	protection	NOUN
ftr-410	329	20	portion	portion	NOUN
ftr-410	329	21	of	of	ADP
ftr-410	329	22	the	the	DET
ftr-410	329	23	premium	premium	NOUN
ftr-410	329	24	(	(	PUNCT
ftr-410	329	25	$	$	SYM
ftr-410	329	26	4,000	4,000	NUM
ftr-410	329	27	)	)	PUNCT
ftr-410	329	28	?	?	PUNCT
ftr-410	330	1	ruling	rule	VERB
ftr-410	330	2	in	in	ADP
ftr-410	330	3	the	the	DET
ftr-410	330	4	taxpayer	taxpayer	NOUN
ftr-410	330	5	's	's	PART
ftr-410	330	6	favor	favor	NOUN
ftr-410	330	7	,	,	PUNCT
ftr-410	330	8	the	the	DET
ftr-410	330	9	irs	irs	PROPN
ftr-410	330	10	limited	limit	VERB
ftr-410	330	11	the	the	DET
ftr-410	330	12	taxpayer	taxpayer	NOUN
ftr-410	330	13	's	's	PART
ftr-410	330	14	downward	downward	ADJ
ftr-410	330	15	basis	basis	NOUN
ftr-410	330	16	adjustment	adjustment	NOUN
ftr-410	330	17	to	to	ADP
ftr-410	330	18	$	$	SYM
ftr-410	330	19	4,000	4,000	NUM
ftr-410	330	20	.	.	PUNCT
ftr-410	331	1	the	the	DET
ftr-410	331	2	irs	irs	PROPN
ftr-410	331	3	stated	state	VERB
ftr-410	331	4	that	that	SCONJ
ftr-410	331	5	"	"	PUNCT
ftr-410	331	6	the	the	DET
ftr-410	331	7	premium	premium	NOUN
ftr-410	331	8	payments	payment	NOUN
ftr-410	331	9	by	by	ADP
ftr-410	331	10	[	[	PUNCT
ftr-410	331	11	the	the	DET
ftr-410	331	12	taxpayer	taxpayer	NOUN
ftr-410	331	13	]	]	PUNCT
ftr-410	331	14	reduce	reduce	VERB
ftr-410	331	15	shareholders	shareholder	NOUN
ftr-410	331	16	'	'	PART
ftr-410	331	17	basis	basis	NOUN
ftr-410	331	18	to	to	ADP
ftr-410	331	19	the	the	DET
ftr-410	331	20	extent	extent	NOUN
ftr-410	331	21	those	those	DET
ftr-410	331	22	premiums	premium	NOUN
ftr-410	331	23	are	be	AUX
ftr-410	331	24	truly	truly	ADV
ftr-410	331	25	made	make	VERB
ftr-410	331	26	in	in	ADP
ftr-410	331	27	return	return	NOUN
ftr-410	331	28	for	for	ADP
ftr-410	331	29	life	life	NOUN
ftr-410	331	30	insurance	insurance	NOUN
ftr-410	331	31	.	.	PUNCT
ftr-410	331	32	"	"	PUNCT
ftr-410	332	1	the	the	DET
ftr-410	332	2	other	other	ADJ
ftr-410	332	3	portion	portion	NOUN
ftr-410	332	4	of	of	ADP
ftr-410	332	5	the	the	DET
ftr-410	332	6	premium	premium	NOUN
ftr-410	332	7	,	,	PUNCT
ftr-410	332	8	related	relate	VERB
ftr-410	332	9	to	to	ADP
ftr-410	332	10	the	the	DET
ftr-410	332	11	policy	policy	NOUN
ftr-410	332	12	's	's	PART
ftr-410	332	13	cash	cash	NOUN
ftr-410	332	14	surrender	surrender	NOUN
ftr-410	332	15	value	value	NOUN
ftr-410	332	16	,	,	PUNCT
ftr-410	332	17	"	"	PUNCT
ftr-410	332	18	results	result	NOUN
ftr-410	332	19	in	in	ADP
ftr-410	332	20	the	the	DET
ftr-410	332	21	corporation	corporation	NOUN
ftr-410	332	22	receiving	receive	VERB
ftr-410	332	23	a	a	DET
ftr-410	332	24	valuable	valuable	ADJ
ftr-410	332	25	proprietary	proprietary	ADJ
ftr-410	332	26	right	right	NOUN
ftr-410	332	27	"	"	PUNCT
ftr-410	332	28	and	and	CCONJ
ftr-410	332	29	therefore	therefore	ADV
ftr-410	332	30	has	have	VERB
ftr-410	332	31	no	no	DET
ftr-410	332	32	effect	effect	NOUN
ftr-410	332	33	on	on	ADP
ftr-410	332	34	the	the	DET
ftr-410	332	35	shareholder	shareholder	NOUN
ftr-410	332	36	's	's	PART
ftr-410	332	37	basis	basis	NOUN
ftr-410	332	38	in	in	ADP
ftr-410	332	39	his	his	PRON
ftr-410	332	40	s	s	PART
ftr-410	332	41	corporation	corporation	NOUN
ftr-410	332	42	stock	stock	NOUN
ftr-410	332	43	.	.	PUNCT
ftr-410	333	1	from	from	ADP
ftr-410	333	2	the	the	DET
ftr-410	333	3	irs	irs	PROPN
ftr-410	333	4	's	's	PART
ftr-410	333	5	perspective	perspective	NOUN
ftr-410	333	6	,	,	PUNCT
ftr-410	333	7	this	this	DET
ftr-410	333	8	bifurcated	bifurcated	ADJ
ftr-410	333	9	approach	approach	NOUN
ftr-410	333	10	towards	towards	ADP
ftr-410	333	11	life	life	NOUN
ftr-410	333	12	insurance	insurance	NOUN
ftr-410	333	13	policy	policy	NOUN
ftr-410	333	14	analysis	analysis	NOUN
ftr-410	333	15	was	be	AUX
ftr-410	333	16	the	the	DET
ftr-410	333	17	one	one	NOUN
ftr-410	333	18	that	that	PRON
ftr-410	333	19	best	well	ADV
ftr-410	333	20	corresponded	correspond	VERB
ftr-410	333	21	with	with	ADP
ftr-410	333	22	economic	economic	ADJ
ftr-410	333	23	reality	reality	NOUN
ftr-410	333	24	.	.	PUNCT
ftr-410	334	1	68	68	NUM
ftr-410	334	2	.	.	PUNCT
ftr-410	334	3	dated	date	VERB
ftr-410	334	4	oct	oct	PROPN
ftr-410	334	5	.	.	PROPN
ftr-410	334	6	12	12	NUM
ftr-410	334	7	,	,	PUNCT
ftr-410	334	8	2004	2004	NUM
ftr-410	334	9	.	.	PUNCT
ftr-410	335	1	[	[	X
ftr-410	335	2	vol	vol	X
ftr-410	335	3	7:9	7:9	NUM
ftr-410	335	4	a	a	DET
ftr-410	335	5	new	new	ADJ
ftr-410	335	6	model	model	NOUN
ftr-410	335	7	for	for	ADP
ftr-410	335	8	identifying	identify	VERB
ftr-410	335	9	basis	basis	NOUN
ftr-410	335	10	in	in	ADP
ftr-410	335	11	life	life	NOUN
ftr-410	335	12	insurance	insurance	NOUN
ftr-410	335	13	for	for	ADP
ftr-410	335	14	tax	tax	NOUN
ftr-410	335	15	purposes	purpose	NOUN
ftr-410	335	16	:	:	PUNCT
ftr-410	335	17	the	the	DET
ftr-410	335	18	cost	cost	NOUN
ftr-410	335	19	of	of	ADP
ftr-410	335	20	acquisition	acquisition	NOUN
ftr-410	335	21	and	and	CCONJ
ftr-410	335	22	the	the	DET
ftr-410	335	23	cost	cost	NOUN
ftr-410	335	24	of	of	ADP
ftr-410	335	25	upkeep	upkeep	NOUN
ftr-410	335	26	.	.	PUNCT
ftr-410	336	1	taxpayers	taxpayer	NOUN
ftr-410	336	2	can	can	AUX
ftr-410	336	3	include	include	VERB
ftr-410	336	4	the	the	DET
ftr-410	336	5	former,69	former,69	NOUN
ftr-410	336	6	but	but	CCONJ
ftr-410	336	7	not	not	PART
ftr-410	336	8	the	the	DET
ftr-410	336	9	latter,7	latter,7	NOUN
ftr-410	336	10	"	"	PUNCT
ftr-410	336	11	in	in	ADP
ftr-410	336	12	the	the	DET
ftr-410	336	13	tax	tax	NOUN
ftr-410	336	14	basis	basis	NOUN
ftr-410	336	15	of	of	ADP
ftr-410	336	16	their	their	PRON
ftr-410	336	17	personal	personal	ADJ
ftr-410	336	18	-	-	PUNCT
ftr-410	336	19	use	use	NOUN
ftr-410	336	20	assets	asset	NOUN
ftr-410	336	21	.	.	PUNCT
ftr-410	337	1	distinguishing	distinguish	VERB
ftr-410	337	2	between	between	ADP
ftr-410	337	3	acquisition	acquisition	NOUN
ftr-410	337	4	and	and	CCONJ
ftr-410	337	5	upkeep	upkeep	NOUN
ftr-410	337	6	costs	cost	NOUN
ftr-410	337	7	is	be	AUX
ftr-410	337	8	thus	thus	ADV
ftr-410	337	9	very	very	ADV
ftr-410	337	10	important	important	ADJ
ftr-410	337	11	.	.	PUNCT
ftr-410	338	1	yet	yet	ADV
ftr-410	338	2	,	,	PUNCT
ftr-410	338	3	making	make	VERB
ftr-410	338	4	this	this	DET
ftr-410	338	5	distinction	distinction	NOUN
ftr-410	338	6	is	be	AUX
ftr-410	338	7	sometimes	sometimes	ADV
ftr-410	338	8	challenging	challenging	ADJ
ftr-410	338	9	,	,	PUNCT
ftr-410	338	10	particularly	particularly	ADV
ftr-410	338	11	for	for	ADP
ftr-410	338	12	life	life	NOUN
ftr-410	338	13	insurance	insurance	NOUN
ftr-410	338	14	policies	policy	NOUN
ftr-410	338	15	.	.	PUNCT
ftr-410	339	1	in	in	ADP
ftr-410	339	2	section	section	NOUN
ftr-410	339	3	a	a	PRON
ftr-410	339	4	we	we	PRON
ftr-410	339	5	explore	explore	VERB
ftr-410	339	6	the	the	DET
ftr-410	339	7	different	different	ADJ
ftr-410	339	8	nature	nature	NOUN
ftr-410	339	9	of	of	ADP
ftr-410	339	10	these	these	DET
ftr-410	339	11	expenditures	expenditure	NOUN
ftr-410	339	12	,	,	PUNCT
ftr-410	339	13	enabling	enable	VERB
ftr-410	339	14	us	we	PRON
ftr-410	339	15	from	from	ADP
ftr-410	339	16	a	a	DET
ftr-410	339	17	better	well	ADJ
ftr-410	339	18	vantage	vantage	NOUN
ftr-410	339	19	point	point	NOUN
ftr-410	339	20	in	in	ADP
ftr-410	339	21	section	section	NOUN
ftr-410	339	22	b	b	PROPN
ftr-410	339	23	to	to	PART
ftr-410	339	24	analyze	analyze	VERB
ftr-410	339	25	the	the	DET
ftr-410	339	26	correct	correct	ADJ
ftr-410	339	27	tax	tax	NOUN
ftr-410	339	28	treatment	treatment	NOUN
ftr-410	339	29	of	of	ADP
ftr-410	339	30	life	life	NOUN
ftr-410	339	31	insurance	insurance	NOUN
ftr-410	339	32	policies	policy	NOUN
ftr-410	339	33	.	.	PUNCT
ftr-410	340	1	a.	a.	NOUN
ftr-410	340	2	distinguishing	distinguish	VERB
ftr-410	340	3	between	between	ADP
ftr-410	340	4	acquisition	acquisition	NOUN
ftr-410	340	5	and	and	CCONJ
ftr-410	340	6	upkeep	upkeep	NOUN
ftr-410	340	7	costs	cost	NOUN
ftr-410	340	8	as	as	ADP
ftr-410	340	9	indicated,7	indicated,7	NOUN
ftr-410	340	10	when	when	SCONJ
ftr-410	340	11	taxpayers	taxpayer	NOUN
ftr-410	340	12	make	make	VERB
ftr-410	340	13	expenditures	expenditure	NOUN
ftr-410	340	14	,	,	PUNCT
ftr-410	340	15	the	the	DET
ftr-410	340	16	code	code	NOUN
ftr-410	340	17	attaches	attach	VERB
ftr-410	340	18	importance	importance	NOUN
ftr-410	340	19	to	to	ADP
ftr-410	340	20	how	how	SCONJ
ftr-410	340	21	these	these	DET
ftr-410	340	22	expenditures	expenditure	NOUN
ftr-410	340	23	are	be	AUX
ftr-410	340	24	classified	classify	VERB
ftr-410	340	25	:	:	PUNCT
ftr-410	340	26	the	the	DET
ftr-410	340	27	cost	cost	NOUN
ftr-410	340	28	of	of	ADP
ftr-410	340	29	acquisition	acquisition	NOUN
ftr-410	340	30	is	be	AUX
ftr-410	340	31	embedded	embed	VERB
ftr-410	340	32	in	in	ADP
ftr-410	340	33	an	an	DET
ftr-410	340	34	asset	asset	NOUN
ftr-410	340	35	's	's	PART
ftr-410	340	36	tax	tax	NOUN
ftr-410	340	37	basis	basis	NOUN
ftr-410	340	38	,	,	PUNCT
ftr-410	340	39	whereas	whereas	SCONJ
ftr-410	340	40	the	the	DET
ftr-410	340	41	cost	cost	NOUN
ftr-410	340	42	of	of	ADP
ftr-410	340	43	upkeep	upkeep	NOUN
ftr-410	340	44	is	be	AUX
ftr-410	340	45	extinguished	extinguish	VERB
ftr-410	340	46	and	and	CCONJ
ftr-410	340	47	does	do	AUX
ftr-410	340	48	not	not	PART
ftr-410	340	49	become	become	VERB
ftr-410	340	50	part	part	NOUN
ftr-410	340	51	of	of	ADP
ftr-410	340	52	an	an	DET
ftr-410	340	53	asset	asset	NOUN
ftr-410	340	54	's	's	PART
ftr-410	340	55	tax	tax	NOUN
ftr-410	340	56	basis	basis	NOUN
ftr-410	340	57	.	.	PUNCT
ftr-410	341	1	to	to	PART
ftr-410	341	2	illustrate	illustrate	VERB
ftr-410	341	3	this	this	DET
ftr-410	341	4	point	point	NOUN
ftr-410	341	5	,	,	PUNCT
ftr-410	341	6	consider	consider	VERB
ftr-410	341	7	two	two	NUM
ftr-410	341	8	examples	example	NOUN
ftr-410	341	9	that	that	PRON
ftr-410	341	10	entail	entail	VERB
ftr-410	341	11	acquisition	acquisition	NOUN
ftr-410	341	12	and	and	CCONJ
ftr-410	341	13	upkeep	upkeep	NOUN
ftr-410	341	14	expenses	expense	NOUN
ftr-410	341	15	.	.	PUNCT
ftr-410	342	1	the	the	DET
ftr-410	342	2	first	first	ADJ
ftr-410	342	3	involves	involve	VERB
ftr-410	342	4	the	the	DET
ftr-410	342	5	purchase	purchase	NOUN
ftr-410	342	6	of	of	ADP
ftr-410	342	7	a	a	DET
ftr-410	342	8	single	single	ADJ
ftr-410	342	9	use	use	NOUN
ftr-410	342	10	asset	asset	NOUN
ftr-410	342	11	that	that	SCONJ
ftr-410	342	12	for	for	ADP
ftr-410	342	13	tax	tax	NOUN
ftr-410	342	14	purposes	purpose	NOUN
ftr-410	342	15	is	be	AUX
ftr-410	342	16	treated	treat	VERB
ftr-410	342	17	as	as	ADP
ftr-410	342	18	a	a	DET
ftr-410	342	19	unitary	unitary	ADJ
ftr-410	342	20	whole	whole	NOUN
ftr-410	342	21	.	.	PUNCT
ftr-410	343	1	the	the	DET
ftr-410	343	2	second	second	ADJ
ftr-410	343	3	involves	involve	VERB
ftr-410	343	4	the	the	DET
ftr-410	343	5	purchase	purchase	NOUN
ftr-410	343	6	of	of	ADP
ftr-410	343	7	a	a	DET
ftr-410	343	8	dual	dual	ADJ
ftr-410	343	9	use	use	NOUN
ftr-410	343	10	asset	asset	NOUN
ftr-410	343	11	that	that	SCONJ
ftr-410	343	12	for	for	ADP
ftr-410	343	13	tax	tax	NOUN
ftr-410	343	14	purposes	purpose	NOUN
ftr-410	343	15	is	be	AUX
ftr-410	343	16	treated	treat	VERB
ftr-410	343	17	as	as	ADP
ftr-410	343	18	two	two	NUM
ftr-410	343	19	separate	separate	ADJ
ftr-410	343	20	and	and	CCONJ
ftr-410	343	21	distinct	distinct	ADJ
ftr-410	343	22	assets	asset	NOUN
ftr-410	343	23	.	.	PUNCT
ftr-410	344	1	example	example	NOUN
ftr-410	345	1	1	1	NUM
ftr-410	345	2	:	:	PUNCT
ftr-410	345	3	single	single	ADJ
ftr-410	345	4	use	use	NOUN
ftr-410	345	5	asset	asset	NOUN
ftr-410	345	6	.	.	PUNCT
ftr-410	346	1	suppose	suppose	VERB
ftr-410	346	2	a	a	DET
ftr-410	346	3	husband	husband	NOUN
ftr-410	346	4	and	and	CCONJ
ftr-410	346	5	wife	wife	NOUN
ftr-410	346	6	purchase	purchase	VERB
ftr-410	346	7	a	a	DET
ftr-410	346	8	home	home	NOUN
ftr-410	346	9	for	for	ADP
ftr-410	346	10	personal	personal	ADJ
ftr-410	346	11	enjoyment	enjoyment	NOUN
ftr-410	346	12	and	and	CCONJ
ftr-410	346	13	secondarily	secondarily	ADV
ftr-410	346	14	as	as	ADP
ftr-410	346	15	a	a	DET
ftr-410	346	16	form	form	NOUN
ftr-410	346	17	of	of	ADP
ftr-410	346	18	investment	investment	NOUN
ftr-410	346	19	.	.	PUNCT
ftr-410	347	1	consider	consider	VERB
ftr-410	347	2	the	the	DET
ftr-410	347	3	tax	tax	NOUN
ftr-410	347	4	consequences	consequence	NOUN
ftr-410	347	5	associated	associate	VERB
ftr-410	347	6	with	with	ADP
ftr-410	347	7	this	this	DET
ftr-410	347	8	purchase	purchase	NOUN
ftr-410	347	9	.	.	PUNCT
ftr-410	348	1	the	the	DET
ftr-410	348	2	code	code	NOUN
ftr-410	348	3	permits	permit	VERB
ftr-410	348	4	acquisition	acquisition	NOUN
ftr-410	348	5	costs	cost	NOUN
ftr-410	348	6	(	(	PUNCT
ftr-410	348	7	including	include	VERB
ftr-410	348	8	items	item	NOUN
ftr-410	348	9	such	such	ADJ
ftr-410	348	10	as	as	ADP
ftr-410	348	11	title	title	NOUN
ftr-410	348	12	searches	search	NOUN
ftr-410	348	13	and	and	CCONJ
ftr-410	348	14	attorney	attorney	NOUN
ftr-410	348	15	fees	fee	NOUN
ftr-410	348	16	)	)	PUNCT
ftr-410	348	17	to	to	PART
ftr-410	348	18	be	be	AUX
ftr-410	348	19	included	include	VERB
ftr-410	348	20	in	in	ADP
ftr-410	348	21	the	the	DET
ftr-410	348	22	tax	tax	NOUN
ftr-410	348	23	basis	basis	NOUN
ftr-410	348	24	the	the	DET
ftr-410	348	25	taxpayers	taxpayer	NOUN
ftr-410	348	26	have	have	VERB
ftr-410	348	27	in	in	ADP
ftr-410	348	28	their	their	PRON
ftr-410	348	29	home;72	home;72	NOUN
ftr-410	348	30	by	by	ADP
ftr-410	348	31	including	include	VERB
ftr-410	348	32	such	such	ADJ
ftr-410	348	33	costs	cost	NOUN
ftr-410	348	34	in	in	ADP
ftr-410	348	35	basis	basis	NOUN
ftr-410	348	36	,	,	PUNCT
ftr-410	348	37	at	at	ADP
ftr-410	348	38	the	the	DET
ftr-410	348	39	time	time	NOUN
ftr-410	348	40	of	of	ADP
ftr-410	348	41	subsequent	subsequent	ADJ
ftr-410	348	42	sale	sale	NOUN
ftr-410	348	43	,	,	PUNCT
ftr-410	348	44	they	they	PRON
ftr-410	348	45	can	can	AUX
ftr-410	348	46	be	be	AUX
ftr-410	348	47	recouped	recoup	VERB
ftr-410	348	48	tax	tax	NOUN
ftr-410	348	49	-	-	PUNCT
ftr-410	348	50	free	free	ADJ
ftr-410	348	51	as	as	ADP
ftr-410	348	52	a	a	DET
ftr-410	348	53	return	return	NOUN
ftr-410	348	54	of	of	ADP
ftr-410	348	55	capital	capital	NOUN
ftr-410	348	56	.	.	PUNCT
ftr-410	349	1	on	on	ADP
ftr-410	349	2	the	the	DET
ftr-410	349	3	other	other	ADJ
ftr-410	349	4	hand	hand	NOUN
ftr-410	349	5	,	,	PUNCT
ftr-410	349	6	the	the	DET
ftr-410	349	7	expenses	expense	NOUN
ftr-410	349	8	associated	associate	VERB
ftr-410	349	9	with	with	ADP
ftr-410	349	10	the	the	DET
ftr-410	349	11	cost	cost	NOUN
ftr-410	349	12	of	of	ADP
ftr-410	349	13	upkeep	upkeep	NOUN
ftr-410	349	14	(	(	PUNCT
ftr-410	349	15	including	include	VERB
ftr-410	349	16	items	item	NOUN
ftr-410	349	17	such	such	ADJ
ftr-410	349	18	as	as	ADP
ftr-410	349	19	painting	painting	NOUN
ftr-410	349	20	and	and	CCONJ
ftr-410	349	21	plumbing	plumbing	NOUN
ftr-410	349	22	repairs	repair	NOUN
ftr-410	349	23	)	)	PUNCT
ftr-410	349	24	can	can	AUX
ftr-410	349	25	not	not	PART
ftr-410	349	26	be	be	AUX
ftr-410	349	27	added	add	VERB
ftr-410	349	28	to	to	ADP
ftr-410	349	29	tax	tax	NOUN
ftr-410	349	30	basis	basis	NOUN
ftr-410	349	31	because	because	SCONJ
ftr-410	349	32	these	these	DET
ftr-410	349	33	expenses	expense	NOUN
ftr-410	349	34	represent	represent	VERB
ftr-410	349	35	nondeductible	nondeductible	ADJ
ftr-410	349	36	personal	personal	ADJ
ftr-410	349	37	-	-	PUNCT
ftr-410	349	38	consumption;73	consumption;73	ADJ
ftr-410	349	39	by	by	ADP
ftr-410	349	40	excluding	exclude	VERB
ftr-410	349	41	such	such	ADJ
ftr-410	349	42	expenses	expense	NOUN
ftr-410	349	43	from	from	ADP
ftr-410	349	44	basis	basis	NOUN
ftr-410	349	45	,	,	PUNCT
ftr-410	349	46	they	they	PRON
ftr-410	349	47	can	can	AUX
ftr-410	349	48	not	not	PART
ftr-410	349	49	be	be	AUX
ftr-410	349	50	recouped	recoup	VERB
ftr-410	349	51	tax	tax	NOUN
ftr-410	349	52	-	-	PUNCT
ftr-410	349	53	free	free	ADJ
ftr-410	349	54	at	at	ADP
ftr-410	349	55	the	the	DET
ftr-410	349	56	time	time	NOUN
ftr-410	349	57	of	of	ADP
ftr-410	349	58	subsequent	subsequent	ADJ
ftr-410	349	59	sale.74	sale.74	ADJ
ftr-410	349	60	69	69	NUM
ftr-410	349	61	.	.	PUNCT
ftr-410	350	1	irc	irc	PROPN
ftr-410	350	2	§	§	PROPN
ftr-410	350	3	1012	1012	NUM
ftr-410	350	4	.	.	PUNCT
ftr-410	351	1	70	70	NUM
ftr-410	351	2	.	.	PUNCT
ftr-410	351	3	see	see	VERB
ftr-410	351	4	irc	irc	ADV
ftr-410	351	5	§	§	PROPN
ftr-410	351	6	1016(a	1016(a	NUM
ftr-410	351	7	)	)	PUNCT
ftr-410	351	8	(	(	PUNCT
ftr-410	351	9	does	do	AUX
ftr-410	351	10	not	not	PART
ftr-410	351	11	specify	specify	VERB
ftr-410	351	12	any	any	DET
ftr-410	351	13	adjustments	adjustment	NOUN
ftr-410	351	14	that	that	PRON
ftr-410	351	15	pertain	pertain	VERB
ftr-410	351	16	to	to	PART
ftr-410	351	17	upkeep	upkeep	VERB
ftr-410	351	18	or	or	CCONJ
ftr-410	351	19	maintenance	maintenance	NOUN
ftr-410	351	20	expenses	expense	NOUN
ftr-410	351	21	)	)	PUNCT
ftr-410	351	22	.	.	PUNCT
ftr-410	352	1	71	71	NUM
ftr-410	352	2	.	.	X
ftr-410	353	1	see	see	VERB
ftr-410	353	2	supra	supra	PROPN
ftr-410	353	3	notes	note	NOUN
ftr-410	353	4	60	60	NUM
ftr-410	353	5	and	and	CCONJ
ftr-410	353	6	61	61	NUM
ftr-410	353	7	and	and	CCONJ
ftr-410	353	8	accompanying	accompany	VERB
ftr-410	353	9	text	text	NOUN
ftr-410	353	10	.	.	PUNCT
ftr-410	354	1	72	72	NUM
ftr-410	354	2	.	.	PUNCT
ftr-410	355	1	irc	irc	PROPN
ftr-410	355	2	§	§	PROPN
ftr-410	355	3	1016(a	1016(a	NUM
ftr-410	355	4	)	)	PUNCT
ftr-410	355	5	.	.	PUNCT
ftr-410	356	1	73	73	NUM
ftr-410	356	2	.	.	PUNCT
ftr-410	357	1	irc	irc	AUX
ftr-410	357	2	§	§	PROPN
ftr-410	357	3	262	262	NUM
ftr-410	357	4	.	.	PUNCT
ftr-410	357	5	see	see	VERB
ftr-410	357	6	prop	prop	NOUN
ftr-410	357	7	.	.	PUNCT
ftr-410	358	1	treas	treas	PROPN
ftr-410	358	2	.	.	PUNCT
ftr-410	359	1	reg	reg	PROPN
ftr-410	359	2	.	.	PUNCT
ftr-410	360	1	§	§	PROPN
ftr-410	360	2	1.263(a)-3(d)(5)(ii	1.263(a)-3(d)(5)(ii	NUM
ftr-410	360	3	)	)	SYM
ftr-410	360	4	71	71	NUM
ftr-410	360	5	fed	fed	PROPN
ftr-410	360	6	.	.	PUNCT
ftr-410	361	1	reg	reg	PROPN
ftr-410	361	2	.	.	PUNCT
ftr-410	362	1	48590	48590	NUM
ftr-410	362	2	-	-	SYM
ftr-410	362	3	01	01	NUM
ftr-410	362	4	(	(	PUNCT
ftr-410	362	5	aug	aug	PROPN
ftr-410	362	6	.	.	PROPN
ftr-410	362	7	2006	2006	NUM
ftr-410	362	8	)	)	PUNCT
ftr-410	362	9	(	(	PUNCT
ftr-410	362	10	indicating	indicate	VERB
ftr-410	362	11	that	that	SCONJ
ftr-410	362	12	,	,	PUNCT
ftr-410	362	13	as	as	ADP
ftr-410	362	14	a	a	DET
ftr-410	362	15	general	general	ADJ
ftr-410	362	16	rule	rule	NOUN
ftr-410	362	17	,	,	PUNCT
ftr-410	362	18	repairs	repair	NOUN
ftr-410	362	19	to	to	ADP
ftr-410	362	20	a	a	DET
ftr-410	362	21	residence	residence	NOUN
ftr-410	362	22	may	may	AUX
ftr-410	362	23	not	not	PART
ftr-410	362	24	be	be	AUX
ftr-410	362	25	included	include	VERB
ftr-410	362	26	in	in	ADP
ftr-410	362	27	basis	basis	NOUN
ftr-410	362	28	unless	unless	SCONJ
ftr-410	362	29	incurred	incur	VERB
ftr-410	362	30	in	in	ADP
ftr-410	362	31	the	the	DET
ftr-410	362	32	context	context	NOUN
ftr-410	362	33	of	of	ADP
ftr-410	362	34	a	a	DET
ftr-410	362	35	remodeling	remodeling	NOUN
ftr-410	362	36	or	or	CCONJ
ftr-410	362	37	restoration	restoration	NOUN
ftr-410	362	38	)	)	PUNCT
ftr-410	362	39	.	.	PUNCT
ftr-410	363	1	74	74	NUM
ftr-410	363	2	.	.	PUNCT
ftr-410	364	1	to	to	PART
ftr-410	364	2	permit	permit	VERB
ftr-410	364	3	these	these	DET
ftr-410	364	4	expenses	expense	NOUN
ftr-410	364	5	to	to	PART
ftr-410	364	6	be	be	AUX
ftr-410	364	7	embedded	embed	VERB
ftr-410	364	8	into	into	ADP
ftr-410	364	9	the	the	DET
ftr-410	364	10	tax	tax	NOUN
ftr-410	364	11	basis	basis	NOUN
ftr-410	364	12	of	of	ADP
ftr-410	364	13	the	the	DET
ftr-410	364	14	home	home	NOUN
ftr-410	364	15	would	would	AUX
ftr-410	364	16	effectively	effectively	ADV
ftr-410	364	17	allow	allow	VERB
ftr-410	364	18	taxpayers	taxpayer	NOUN
ftr-410	364	19	to	to	PART
ftr-410	364	20	transform	transform	VERB
ftr-410	364	21	these	these	DET
ftr-410	364	22	expenditures	expenditure	NOUN
ftr-410	364	23	into	into	ADP
ftr-410	364	24	(	(	PUNCT
ftr-410	364	25	deferred	deferred	ADJ
ftr-410	364	26	)	)	PUNCT
ftr-410	364	27	deductible	deductible	ADJ
ftr-410	364	28	expenses	expense	NOUN
ftr-410	364	29	.	.	PUNCT
ftr-410	365	1	consider	consider	VERB
ftr-410	365	2	another	another	DET
ftr-410	365	3	kind	kind	NOUN
ftr-410	365	4	of	of	ADP
ftr-410	365	5	personal	personal	ADJ
ftr-410	365	6	-	-	PUNCT
ftr-410	365	7	use	use	NOUN
ftr-410	365	8	asset	asset	NOUN
ftr-410	365	9	,	,	PUNCT
ftr-410	365	10	namely	namely	ADV
ftr-410	365	11	an	an	DET
ftr-410	365	12	automobile	automobile	NOUN
ftr-410	365	13	.	.	PUNCT
ftr-410	366	1	assume	assume	VERB
ftr-410	366	2	a	a	DET
ftr-410	366	3	taxpayer	taxpayer	NOUN
ftr-410	366	4	purchases	purchase	VERB
ftr-410	366	5	a	a	DET
ftr-410	366	6	$	$	SYM
ftr-410	366	7	20,000	20,000	NUM
ftr-410	366	8	automobile	automobile	NOUN
ftr-410	366	9	,	,	PUNCT
ftr-410	366	10	producing	produce	VERB
ftr-410	366	11	a	a	DET
ftr-410	366	12	tax	tax	NOUN
ftr-410	366	13	basis	basis	NOUN
ftr-410	366	14	in	in	ADP
ftr-410	366	15	the	the	DET
ftr-410	366	16	automobile	automobile	NOUN
ftr-410	366	17	of	of	ADP
ftr-410	366	18	an	an	DET
ftr-410	366	19	equivalent	equivalent	ADJ
ftr-410	366	20	amount	amount	NOUN
ftr-410	366	21	(	(	PUNCT
ftr-410	366	22	i.e.	i.e.	X
ftr-410	366	23	,	,	PUNCT
ftr-410	366	24	$	$	SYM
ftr-410	366	25	20,000	20,000	NUM
ftr-410	366	26	)	)	PUNCT
ftr-410	366	27	.	.	PUNCT
ftr-410	367	1	assume	assume	VERB
ftr-410	367	2	further	far	ADV
ftr-410	367	3	that	that	SCONJ
ftr-410	367	4	the	the	DET
ftr-410	367	5	taxpayer	taxpayer	NOUN
ftr-410	367	6	incurred	incur	VERB
ftr-410	367	7	maintenance	maintenance	NOUN
ftr-410	367	8	costs	cost	NOUN
ftr-410	367	9	of	of	ADP
ftr-410	367	10	$	$	SYM
ftr-410	367	11	2,000	2,000	NUM
ftr-410	367	12	and	and	CCONJ
ftr-410	367	13	then	then	ADV
ftr-410	367	14	sold	sell	VERB
ftr-410	367	15	the	the	DET
ftr-410	367	16	automobile	automobile	NOUN
ftr-410	367	17	four	four	NUM
ftr-410	367	18	years	year	NOUN
ftr-410	367	19	2006	2006	NUM
ftr-410	367	20	]	]	PUNCT
ftr-410	367	21	florida	florida	PROPN
ftr-410	367	22	tax	tax	PROPN
ftr-410	367	23	review	review	NOUN
ftr-410	367	24	as	as	ADP
ftr-410	367	25	a	a	DET
ftr-410	367	26	theoretical	theoretical	ADJ
ftr-410	367	27	matter	matter	NOUN
ftr-410	367	28	,	,	PUNCT
ftr-410	367	29	taxpayers	taxpayer	NOUN
ftr-410	367	30	who	who	PRON
ftr-410	367	31	use	use	VERB
ftr-410	367	32	their	their	PRON
ftr-410	367	33	assets	asset	NOUN
ftr-410	367	34	for	for	ADP
ftr-410	367	35	personal	personal	ADJ
ftr-410	367	36	purposes	purpose	NOUN
ftr-410	367	37	should	should	AUX
ftr-410	367	38	be	be	AUX
ftr-410	367	39	required	require	VERB
ftr-410	367	40	to	to	PART
ftr-410	367	41	reduce	reduce	VERB
ftr-410	367	42	their	their	PRON
ftr-410	367	43	basis	basis	NOUN
ftr-410	367	44	to	to	PART
ftr-410	367	45	reflect	reflect	VERB
ftr-410	367	46	the	the	DET
ftr-410	367	47	economic	economic	ADJ
ftr-410	367	48	decline	decline	NOUN
ftr-410	367	49	attributable	attributable	ADJ
ftr-410	367	50	to	to	ADP
ftr-410	367	51	such	such	ADJ
ftr-410	367	52	use.7	use.7	PROPN
ftr-410	367	53	"	"	PUNCT
ftr-410	367	54	because	because	SCONJ
ftr-410	367	55	the	the	DET
ftr-410	367	56	code	code	NOUN
ftr-410	367	57	does	do	AUX
ftr-410	367	58	not	not	PART
ftr-410	367	59	mandate	mandate	VERB
ftr-410	367	60	these	these	DET
ftr-410	367	61	downward	downward	ADJ
ftr-410	367	62	basis	basis	NOUN
ftr-410	367	63	adjustments	adjustment	NOUN
ftr-410	367	64	,	,	PUNCT
ftr-410	367	65	however	however	ADV
ftr-410	367	66	,	,	PUNCT
ftr-410	367	67	taxpayers	taxpayer	NOUN
ftr-410	367	68	are	be	AUX
ftr-410	367	69	in	in	ADP
ftr-410	367	70	effect	effect	NOUN
ftr-410	367	71	permitted	permit	VERB
ftr-410	367	72	to	to	PART
ftr-410	367	73	create	create	VERB
ftr-410	367	74	tax	tax	NOUN
ftr-410	367	75	deductions	deduction	NOUN
ftr-410	367	76	from	from	ADP
ftr-410	367	77	their	their	PRON
ftr-410	367	78	personal	personal	ADJ
ftr-410	367	79	-	-	PUNCT
ftr-410	367	80	consumption	consumption	NOUN
ftr-410	367	81	expenditures	expenditure	NOUN
ftr-410	367	82	an	an	DET
ftr-410	367	83	incongruous	incongruous	ADJ
ftr-410	367	84	result	result	NOUN
ftr-410	367	85	given	give	VERB
ftr-410	367	86	the	the	DET
ftr-410	367	87	code	code	NOUN
ftr-410	367	88	's	's	PART
ftr-410	367	89	general	general	ADJ
ftr-410	367	90	commitment	commitment	NOUN
ftr-410	367	91	to	to	ADP
ftr-410	367	92	a	a	DET
ftr-410	367	93	denial	denial	NOUN
ftr-410	367	94	of	of	ADP
ftr-410	367	95	deductions	deduction	NOUN
ftr-410	367	96	for	for	ADP
ftr-410	367	97	such	such	ADJ
ftr-410	367	98	expenditures.76	expenditures.76	PROPN
ftr-410	367	99	to	to	PART
ftr-410	367	100	illustrate	illustrate	VERB
ftr-410	367	101	,	,	PUNCT
ftr-410	367	102	suppose	suppose	VERB
ftr-410	367	103	a	a	DET
ftr-410	367	104	husband	husband	NOUN
ftr-410	367	105	and	and	CCONJ
ftr-410	367	106	wife	wife	NOUN
ftr-410	367	107	purchase	purchase	VERB
ftr-410	367	108	a	a	DET
ftr-410	367	109	home	home	NOUN
ftr-410	367	110	for	for	ADP
ftr-410	367	111	$	$	SYM
ftr-410	367	112	500,000	500,000	NUM
ftr-410	367	113	(	(	PUNCT
ftr-410	367	114	with	with	ADP
ftr-410	367	115	$	$	SYM
ftr-410	367	116	400,000	400,000	NUM
ftr-410	367	117	of	of	ADP
ftr-410	367	118	the	the	DET
ftr-410	367	119	value	value	NOUN
ftr-410	367	120	attributable	attributable	ADJ
ftr-410	367	121	to	to	ADP
ftr-410	367	122	the	the	DET
ftr-410	367	123	house	house	NOUN
ftr-410	367	124	and	and	CCONJ
ftr-410	367	125	$	$	SYM
ftr-410	367	126	100,000	100,000	NUM
ftr-410	367	127	attributable	attributable	ADJ
ftr-410	367	128	to	to	ADP
ftr-410	367	129	the	the	DET
ftr-410	367	130	land	land	NOUN
ftr-410	367	131	)	)	PUNCT
ftr-410	367	132	.	.	PUNCT
ftr-410	368	1	suppose	suppose	VERB
ftr-410	368	2	further	far	ADV
ftr-410	368	3	that	that	SCONJ
ftr-410	368	4	they	they	PRON
ftr-410	368	5	inhabit	inhabit	VERB
ftr-410	368	6	the	the	DET
ftr-410	368	7	home	home	NOUN
ftr-410	368	8	for	for	ADP
ftr-410	368	9	many	many	ADJ
ftr-410	368	10	years	year	NOUN
ftr-410	368	11	and	and	CCONJ
ftr-410	368	12	that	that	SCONJ
ftr-410	368	13	,	,	PUNCT
ftr-410	368	14	through	through	ADP
ftr-410	368	15	wear	wear	NOUN
ftr-410	368	16	and	and	CCONJ
ftr-410	368	17	tear	tear	VERB
ftr-410	368	18	,	,	PUNCT
ftr-410	368	19	its	its	PRON
ftr-410	368	20	value	value	NOUN
ftr-410	368	21	is	be	AUX
ftr-410	368	22	reduced	reduce	VERB
ftr-410	368	23	to	to	ADP
ftr-410	368	24	$	$	SYM
ftr-410	368	25	0	0	NUM
ftr-410	368	26	.	.	PUNCT
ftr-410	369	1	(	(	PUNCT
ftr-410	369	2	of	of	ADP
ftr-410	369	3	course	course	NOUN
ftr-410	369	4	,	,	PUNCT
ftr-410	369	5	no	no	DET
ftr-410	369	6	depreciation	depreciation	NOUN
ftr-410	369	7	deductions	deduction	NOUN
ftr-410	369	8	are	be	AUX
ftr-410	369	9	actually	actually	ADV
ftr-410	369	10	allowed	allow	VERB
ftr-410	369	11	because	because	SCONJ
ftr-410	369	12	the	the	DET
ftr-410	369	13	home	home	NOUN
ftr-410	369	14	is	be	AUX
ftr-410	369	15	not	not	PART
ftr-410	369	16	used	use	VERB
ftr-410	369	17	in	in	ADP
ftr-410	369	18	the	the	DET
ftr-410	369	19	taxpayers	taxpayer	NOUN
ftr-410	369	20	'	'	PART
ftr-410	369	21	trade	trade	NOUN
ftr-410	369	22	or	or	CCONJ
ftr-410	369	23	business.)77	business.)77	X
ftr-410	369	24	upon	upon	SCONJ
ftr-410	369	25	the	the	DET
ftr-410	369	26	taxpayers	taxpayer	NOUN
ftr-410	369	27	'	'	PART
ftr-410	369	28	subsequent	subsequent	ADJ
ftr-410	369	29	sale	sale	NOUN
ftr-410	369	30	of	of	ADP
ftr-410	369	31	their	their	PRON
ftr-410	369	32	home	home	NOUN
ftr-410	369	33	for	for	ADP
ftr-410	369	34	$	$	SYM
ftr-410	369	35	1,100,000	1,100,000	NUM
ftr-410	369	36	(	(	PUNCT
ftr-410	369	37	enjoying	enjoy	VERB
ftr-410	369	38	a	a	DET
ftr-410	369	39	profit	profit	NOUN
ftr-410	369	40	attributable	attributable	ADJ
ftr-410	369	41	to	to	ADP
ftr-410	369	42	the	the	DET
ftr-410	369	43	increase	increase	NOUN
ftr-410	369	44	in	in	ADP
ftr-410	369	45	the	the	DET
ftr-410	369	46	value	value	NOUN
ftr-410	369	47	of	of	ADP
ftr-410	369	48	the	the	DET
ftr-410	369	49	underlying	underlie	VERB
ftr-410	369	50	land),78	land),78	NOUN
ftr-410	369	51	in	in	ADP
ftr-410	369	52	computing	compute	VERB
ftr-410	369	53	their	their	PRON
ftr-410	369	54	gain	gain	NOUN
ftr-410	369	55	,	,	PUNCT
ftr-410	369	56	the	the	DET
ftr-410	369	57	taxpayers	taxpayer	NOUN
ftr-410	369	58	are	be	AUX
ftr-410	369	59	able	able	ADJ
ftr-410	369	60	to	to	PART
ftr-410	369	61	utilize	utilize	VERB
ftr-410	369	62	$	$	SYM
ftr-410	369	63	500,000	500,000	NUM
ftr-410	369	64	as	as	ADP
ftr-410	369	65	the	the	DET
ftr-410	369	66	appropriate	appropriate	ADJ
ftr-410	369	67	tax	tax	NOUN
ftr-410	369	68	basis	basis	NOUN
ftr-410	369	69	,	,	PUNCT
ftr-410	369	70	rather	rather	ADV
ftr-410	369	71	than	than	ADP
ftr-410	369	72	the	the	DET
ftr-410	369	73	$	$	SYM
ftr-410	369	74	100,000	100,000	NUM
ftr-410	369	75	basis	basis	NOUN
ftr-410	369	76	that	that	SCONJ
ftr-410	369	77	,	,	PUNCT
ftr-410	369	78	as	as	ADP
ftr-410	369	79	a	a	DET
ftr-410	369	80	matter	matter	NOUN
ftr-410	369	81	of	of	ADP
ftr-410	369	82	theory	theory	NOUN
ftr-410	369	83	,	,	PUNCT
ftr-410	369	84	would	would	AUX
ftr-410	369	85	be	be	AUX
ftr-410	369	86	appropriate.79	appropriate.79	NOUN
ftr-410	369	87	in	in	ADP
ftr-410	369	88	permitting	permit	VERB
ftr-410	369	89	the	the	DET
ftr-410	369	90	taxpayers	taxpayer	NOUN
ftr-410	369	91	a	a	DET
ftr-410	369	92	$	$	SYM
ftr-410	369	93	500,000	500,000	NUM
ftr-410	369	94	basis	basis	NOUN
ftr-410	369	95	,	,	PUNCT
ftr-410	369	96	the	the	DET
ftr-410	369	97	code	code	NOUN
ftr-410	369	98	enables	enable	VERB
ftr-410	369	99	taxpayers	taxpayer	NOUN
ftr-410	369	100	to	to	PART
ftr-410	369	101	ignore	ignore	VERB
ftr-410	369	102	the	the	DET
ftr-410	369	103	personal	personal	ADJ
ftr-410	369	104	-	-	PUNCT
ftr-410	369	105	consumption	consumption	NOUN
ftr-410	369	106	element	element	NOUN
ftr-410	369	107	of	of	ADP
ftr-410	369	108	their	their	PRON
ftr-410	369	109	home	home	NOUN
ftr-410	369	110	use	use	NOUN
ftr-410	369	111	.	.	PUNCT
ftr-410	370	1	more	more	ADV
ftr-410	370	2	specifically	specifically	ADV
ftr-410	370	3	,	,	PUNCT
ftr-410	370	4	the	the	DET
ftr-410	370	5	taxpayers	taxpayer	NOUN
ftr-410	370	6	are	be	AUX
ftr-410	370	7	able	able	ADJ
ftr-410	370	8	to	to	PART
ftr-410	370	9	shift	shift	VERB
ftr-410	370	10	the	the	DET
ftr-410	370	11	personal	personal	ADJ
ftr-410	370	12	-	-	PUNCT
ftr-410	370	13	consumption	consumption	NOUN
ftr-410	370	14	element	element	NOUN
ftr-410	370	15	of	of	ADP
ftr-410	370	16	their	their	PRON
ftr-410	370	17	home	home	NOUN
ftr-410	370	18	into	into	ADP
ftr-410	370	19	the	the	DET
ftr-410	370	20	investment	investment	NOUN
ftr-410	370	21	component	component	NOUN
ftr-410	370	22	rooted	root	VERB
ftr-410	370	23	in	in	ADP
ftr-410	370	24	the	the	DET
ftr-410	370	25	land	land	NOUN
ftr-410	370	26	.	.	PUNCT
ftr-410	371	1	this	this	DET
ftr-410	371	2	shift	shift	NOUN
ftr-410	371	3	in	in	ADP
ftr-410	371	4	basis	basis	NOUN
ftr-410	371	5	from	from	ADP
ftr-410	371	6	the	the	DET
ftr-410	371	7	personal	personal	NOUN
ftr-410	371	8	to	to	ADP
ftr-410	371	9	the	the	DET
ftr-410	371	10	investment	investment	NOUN
ftr-410	371	11	component	component	NOUN
ftr-410	371	12	effects	effect	VERB
ftr-410	371	13	a	a	DET
ftr-410	371	14	conversion	conversion	NOUN
ftr-410	371	15	of	of	ADP
ftr-410	371	16	consumption	consumption	NOUN
ftr-410	371	17	-	-	PUNCT
ftr-410	371	18	type	type	NOUN
ftr-410	371	19	expenditure	expenditure	NOUN
ftr-410	371	20	later	later	ADV
ftr-410	371	21	for	for	ADP
ftr-410	371	22	$	$	SYM
ftr-410	371	23	12,000	12,000	NUM
ftr-410	371	24	.	.	PUNCT
ftr-410	372	1	the	the	DET
ftr-410	372	2	taxpayer	taxpayer	NOUN
ftr-410	372	3	's	's	PART
ftr-410	372	4	basis	basis	NOUN
ftr-410	372	5	in	in	ADP
ftr-410	372	6	the	the	DET
ftr-410	372	7	automobile	automobile	NOUN
ftr-410	372	8	would	would	AUX
ftr-410	372	9	remain	remain	VERB
ftr-410	372	10	$	$	SYM
ftr-410	372	11	20,000	20,000	NUM
ftr-410	372	12	,	,	PUNCT
ftr-410	372	13	with	with	ADP
ftr-410	372	14	the	the	DET
ftr-410	372	15	cost	cost	NOUN
ftr-410	372	16	of	of	ADP
ftr-410	372	17	maintenance	maintenance	NOUN
ftr-410	372	18	viewed	view	VERB
ftr-410	372	19	as	as	ADP
ftr-410	372	20	a	a	DET
ftr-410	372	21	consumption	consumption	NOUN
ftr-410	372	22	-	-	PUNCT
ftr-410	372	23	type	type	NOUN
ftr-410	372	24	expenditure	expenditure	NOUN
ftr-410	372	25	that	that	PRON
ftr-410	372	26	could	could	AUX
ftr-410	372	27	not	not	PART
ftr-410	372	28	be	be	AUX
ftr-410	372	29	included	include	VERB
ftr-410	372	30	in	in	ADP
ftr-410	372	31	basis	basis	NOUN
ftr-410	372	32	;	;	PUNCT
ftr-410	372	33	the	the	DET
ftr-410	372	34	resulting	result	VERB
ftr-410	372	35	$	$	SYM
ftr-410	372	36	8,000	8,000	NUM
ftr-410	372	37	loss	loss	NOUN
ftr-410	372	38	would	would	AUX
ftr-410	372	39	not	not	PART
ftr-410	372	40	be	be	AUX
ftr-410	372	41	deductible	deductible	ADJ
ftr-410	372	42	because	because	SCONJ
ftr-410	372	43	it	it	PRON
ftr-410	372	44	in	in	ADP
ftr-410	372	45	effect	effect	NOUN
ftr-410	372	46	represents	represent	VERB
ftr-410	372	47	consumption	consumption	NOUN
ftr-410	372	48	.	.	PUNCT
ftr-410	373	1	see	see	VERB
ftr-410	373	2	irc	irc	PROPN
ftr-410	373	3	§	§	PROPN
ftr-410	373	4	165(c	165(c	PROPN
ftr-410	373	5	)	)	PUNCT
ftr-410	373	6	.	.	PUNCT
ftr-410	374	1	this	this	DET
ftr-410	374	2	loss	loss	NOUN
ftr-410	374	3	disallowance	disallowance	NOUN
ftr-410	374	4	rule	rule	NOUN
ftr-410	374	5	makes	make	VERB
ftr-410	374	6	the	the	DET
ftr-410	374	7	basis	basis	NOUN
ftr-410	374	8	computation	computation	NOUN
ftr-410	374	9	academic	academic	NOUN
ftr-410	374	10	,	,	PUNCT
ftr-410	374	11	though	though	SCONJ
ftr-410	374	12	it	it	PRON
ftr-410	374	13	would	would	AUX
ftr-410	374	14	have	have	VERB
ftr-410	374	15	practical	practical	ADJ
ftr-410	374	16	significance	significance	NOUN
ftr-410	374	17	in	in	ADP
ftr-410	374	18	terms	term	NOUN
ftr-410	374	19	of	of	ADP
ftr-410	374	20	computing	compute	VERB
ftr-410	374	21	gain	gain	NOUN
ftr-410	374	22	were	be	AUX
ftr-410	374	23	the	the	DET
ftr-410	374	24	automobile	automobile	NOUN
ftr-410	374	25	to	to	PART
ftr-410	374	26	appreciate	appreciate	VERB
ftr-410	374	27	for	for	ADP
ftr-410	374	28	some	some	DET
ftr-410	374	29	reason	reason	NOUN
ftr-410	374	30	above	above	ADP
ftr-410	374	31	its	its	PRON
ftr-410	374	32	tax	tax	NOUN
ftr-410	374	33	basis	basis	NOUN
ftr-410	374	34	of	of	ADP
ftr-410	374	35	$	$	SYM
ftr-410	374	36	20,000	20,000	NUM
ftr-410	374	37	.	.	PUNCT
ftr-410	375	1	75	75	NUM
ftr-410	375	2	.	.	PUNCT
ftr-410	376	1	see	see	VERB
ftr-410	376	2	richard	richard	PROPN
ftr-410	376	3	a.	a.	PROPN
ftr-410	376	4	epstein	epstein	PROPN
ftr-410	376	5	,	,	PUNCT
ftr-410	376	6	the	the	DET
ftr-410	376	7	consumption	consumption	NOUN
ftr-410	376	8	and	and	CCONJ
ftr-410	376	9	loss	loss	NOUN
ftr-410	376	10	of	of	ADP
ftr-410	376	11	personal	personal	ADJ
ftr-410	376	12	property	property	NOUN
ftr-410	376	13	under	under	ADP
ftr-410	376	14	the	the	DET
ftr-410	376	15	internal	internal	ADJ
ftr-410	376	16	revenue	revenue	NOUN
ftr-410	376	17	code	code	NOUN
ftr-410	376	18	,	,	PUNCT
ftr-410	376	19	23	23	NUM
ftr-410	376	20	stan	stan	PROPN
ftr-410	376	21	.	.	PUNCT
ftr-410	377	1	l.	l.	PROPN
ftr-410	377	2	rev	rev	PROPN
ftr-410	377	3	.	.	PROPN
ftr-410	377	4	454	454	NUM
ftr-410	377	5	,	,	PUNCT
ftr-410	377	6	461	461	NUM
ftr-410	377	7	(	(	PUNCT
ftr-410	377	8	1971	1971	NUM
ftr-410	377	9	)	)	PUNCT
ftr-410	377	10	(	(	PUNCT
ftr-410	377	11	argues	argue	VERB
ftr-410	377	12	that	that	SCONJ
ftr-410	377	13	taxpayers	taxpayer	NOUN
ftr-410	377	14	should	should	AUX
ftr-410	377	15	have	have	VERB
ftr-410	377	16	to	to	PART
ftr-410	377	17	reduce	reduce	VERB
ftr-410	377	18	the	the	DET
ftr-410	377	19	basis	basis	NOUN
ftr-410	377	20	they	they	PRON
ftr-410	377	21	have	have	VERB
ftr-410	377	22	in	in	ADP
ftr-410	377	23	their	their	PRON
ftr-410	377	24	personal	personal	ADJ
ftr-410	377	25	-	-	PUNCT
ftr-410	377	26	use	use	NOUN
ftr-410	377	27	assets	asset	NOUN
ftr-410	377	28	to	to	PART
ftr-410	377	29	reflect	reflect	VERB
ftr-410	377	30	their	their	PRON
ftr-410	377	31	consumption	consumption	NOUN
ftr-410	377	32	of	of	ADP
ftr-410	377	33	such	such	ADJ
ftr-410	377	34	items	item	NOUN
ftr-410	377	35	)	)	PUNCT
ftr-410	377	36	;	;	PUNCT
ftr-410	377	37	victor	victor	PROPN
ftr-410	377	38	thuronyi	thuronyi	PROPN
ftr-410	377	39	,	,	PUNCT
ftr-410	377	40	the	the	DET
ftr-410	377	41	concept	concept	NOUN
ftr-410	377	42	of	of	ADP
ftr-410	377	43	income	income	NOUN
ftr-410	377	44	,	,	PUNCT
ftr-410	377	45	46	46	NUM
ftr-410	377	46	tax	tax	NOUN
ftr-410	377	47	l.	l.	PROPN
ftr-410	377	48	rev	rev	PROPN
ftr-410	377	49	.	.	PROPN
ftr-410	377	50	45	45	NUM
ftr-410	377	51	,	,	PUNCT
ftr-410	377	52	81	81	NUM
ftr-410	377	53	-	-	SYM
ftr-410	377	54	85	85	NUM
ftr-410	377	55	(	(	PUNCT
ftr-410	377	56	1990	1990	NUM
ftr-410	377	57	)	)	PUNCT
ftr-410	377	58	(	(	PUNCT
ftr-410	377	59	indicating	indicate	VERB
ftr-410	377	60	that	that	SCONJ
ftr-410	377	61	tax	tax	NOUN
ftr-410	377	62	on	on	ADP
ftr-410	377	63	imputed	impute	VERB
ftr-410	377	64	income	income	NOUN
ftr-410	377	65	from	from	ADP
ftr-410	377	66	consumer	consumer	NOUN
ftr-410	377	67	durables	durable	NOUN
ftr-410	377	68	is	be	AUX
ftr-410	377	69	appropriate	appropriate	ADJ
ftr-410	377	70	and	and	CCONJ
ftr-410	377	71	suggesting	suggest	VERB
ftr-410	377	72	that	that	SCONJ
ftr-410	377	73	depreciation	depreciation	NOUN
ftr-410	377	74	deductions	deduction	NOUN
ftr-410	377	75	would	would	AUX
ftr-410	377	76	be	be	AUX
ftr-410	377	77	required	require	VERB
ftr-410	377	78	under	under	ADP
ftr-410	377	79	such	such	DET
ftr-410	377	80	an	an	DET
ftr-410	377	81	approach	approach	NOUN
ftr-410	377	82	)	)	PUNCT
ftr-410	377	83	.	.	PUNCT
ftr-410	378	1	76	76	NUM
ftr-410	378	2	.	.	PUNCT
ftr-410	379	1	notwithstanding	notwithstanding	ADP
ftr-410	379	2	the	the	DET
ftr-410	379	3	sound	sound	ADJ
ftr-410	379	4	theoretical	theoretical	ADJ
ftr-410	379	5	justification	justification	NOUN
ftr-410	379	6	for	for	ADP
ftr-410	379	7	these	these	DET
ftr-410	379	8	basis	basis	NOUN
ftr-410	379	9	reductions	reduction	NOUN
ftr-410	379	10	,	,	PUNCT
ftr-410	379	11	for	for	ADP
ftr-410	379	12	reasons	reason	NOUN
ftr-410	379	13	of	of	ADP
ftr-410	379	14	administrative	administrative	ADJ
ftr-410	379	15	convenience	convenience	NOUN
ftr-410	379	16	,	,	PUNCT
ftr-410	379	17	the	the	DET
ftr-410	379	18	code	code	NOUN
ftr-410	379	19	does	do	AUX
ftr-410	379	20	not	not	PART
ftr-410	379	21	mandate	mandate	VERB
ftr-410	379	22	basis	basis	NOUN
ftr-410	379	23	adjustments	adjustment	NOUN
ftr-410	379	24	such	such	ADJ
ftr-410	379	25	as	as	ADP
ftr-410	379	26	those	those	PRON
ftr-410	379	27	proposed	propose	VERB
ftr-410	379	28	.	.	PUNCT
ftr-410	380	1	77	77	NUM
ftr-410	380	2	.	.	PUNCT
ftr-410	381	1	see	see	VERB
ftr-410	381	2	irc	irc	PROPN
ftr-410	381	3	§	§	PROPN
ftr-410	381	4	168	168	NUM
ftr-410	381	5	.	.	PUNCT
ftr-410	382	1	78	78	NUM
ftr-410	382	2	.	.	PUNCT
ftr-410	383	1	edward	edward	PROPN
ftr-410	383	2	l.	l.	PROPN
ftr-410	383	3	glaeser	glaeser	PROPN
ftr-410	383	4	&	&	CCONJ
ftr-410	383	5	joseph	joseph	PROPN
ftr-410	383	6	gyourko	gyourko	PROPN
ftr-410	383	7	,	,	PUNCT
ftr-410	383	8	the	the	DET
ftr-410	383	9	impact	impact	NOUN
ftr-410	383	10	of	of	ADP
ftr-410	383	11	building	build	VERB
ftr-410	383	12	restrictions	restriction	NOUN
ftr-410	383	13	on	on	ADP
ftr-410	383	14	housing	housing	NOUN
ftr-410	383	15	affordability	affordability	NOUN
ftr-410	383	16	,	,	PUNCT
ftr-410	383	17	9	9	NUM
ftr-410	383	18	econ	econ	NOUN
ftr-410	383	19	.	.	PUNCT
ftr-410	384	1	pol	pol	PROPN
ftr-410	384	2	.	.	PUNCT
ftr-410	385	1	rev	rev	PROPN
ftr-410	385	2	.	.	PROPN
ftr-410	385	3	21	21	NUM
ftr-410	385	4	-	-	SYM
ftr-410	385	5	39	39	NUM
ftr-410	385	6	(	(	PUNCT
ftr-410	385	7	june	june	PROPN
ftr-410	385	8	2003	2003	NUM
ftr-410	385	9	)	)	PUNCT
ftr-410	386	1	(	(	PUNCT
ftr-410	386	2	presenting	present	VERB
ftr-410	386	3	a	a	DET
ftr-410	386	4	study	study	NOUN
ftr-410	386	5	that	that	PRON
ftr-410	386	6	indicates	indicate	VERB
ftr-410	386	7	how	how	SCONJ
ftr-410	386	8	zoning	zoning	NOUN
ftr-410	386	9	laws	law	NOUN
ftr-410	386	10	are	be	AUX
ftr-410	386	11	a	a	DET
ftr-410	386	12	major	major	ADJ
ftr-410	386	13	contributor	contributor	NOUN
ftr-410	386	14	to	to	ADP
ftr-410	386	15	higher	high	ADJ
ftr-410	386	16	land	land	NOUN
ftr-410	386	17	values	value	NOUN
ftr-410	386	18	)	)	PUNCT
ftr-410	386	19	.	.	PUNCT
ftr-410	387	1	79	79	NUM
ftr-410	387	2	.	.	PUNCT
ftr-410	388	1	of	of	ADP
ftr-410	388	2	course	course	NOUN
ftr-410	388	3	,	,	PUNCT
ftr-410	388	4	the	the	DET
ftr-410	388	5	taxpayers	taxpayer	NOUN
ftr-410	388	6	could	could	AUX
ftr-410	388	7	seek	seek	VERB
ftr-410	388	8	to	to	PART
ftr-410	388	9	exclude	exclude	VERB
ftr-410	388	10	a	a	DET
ftr-410	388	11	portion	portion	NOUN
ftr-410	388	12	of	of	ADP
ftr-410	388	13	this	this	DET
ftr-410	388	14	gain	gain	NOUN
ftr-410	388	15	under	under	ADP
ftr-410	388	16	irc	irc	PROPN
ftr-410	388	17	§	§	PROPN
ftr-410	388	18	121	121	NUM
ftr-410	388	19	.	.	PUNCT
ftr-410	389	1	[	[	X
ftr-410	389	2	vol	vol	X
ftr-410	389	3	7:9	7:9	NUM
ftr-410	389	4	a	a	DET
ftr-410	389	5	new	new	ADJ
ftr-410	389	6	model	model	NOUN
ftr-410	389	7	for	for	ADP
ftr-410	389	8	identifying	identify	VERB
ftr-410	389	9	basis	basis	NOUN
ftr-410	389	10	in	in	ADP
ftr-410	389	11	life	life	NOUN
ftr-410	389	12	insurance	insurance	NOUN
ftr-410	389	13	into	into	ADP
ftr-410	389	14	a	a	DET
ftr-410	389	15	tax	tax	NOUN
ftr-410	389	16	deduction	deduction	NOUN
ftr-410	389	17	(	(	PUNCT
ftr-410	389	18	a	a	DET
ftr-410	389	19	basis	basis	NOUN
ftr-410	389	20	offset	offset	NOUN
ftr-410	389	21	)	)	PUNCT
ftr-410	389	22	and	and	CCONJ
ftr-410	389	23	is	be	AUX
ftr-410	389	24	therefore	therefore	ADV
ftr-410	389	25	difficult	difficult	ADJ
ftr-410	389	26	tojustify	tojustify	NOUN
ftr-410	389	27	theoretically	theoretically	ADV
ftr-410	389	28	.	.	PUNCT
ftr-410	390	1	nonetheless	nonetheless	ADV
ftr-410	390	2	,	,	PUNCT
ftr-410	390	3	adherents	adherent	NOUN
ftr-410	390	4	of	of	ADP
ftr-410	390	5	the	the	DET
ftr-410	390	6	aggregate	aggregate	ADJ
ftr-410	390	7	premium	premium	NOUN
ftr-410	390	8	theory	theory	NOUN
ftr-410	390	9	build	build	VERB
ftr-410	390	10	upon	upon	SCONJ
ftr-410	390	11	this	this	DET
ftr-410	390	12	example:8	example:8	NOUN
ftr-410	390	13	"	"	PUNCT
ftr-410	390	14	they	they	PRON
ftr-410	390	15	declare	declare	VERB
ftr-410	390	16	,	,	PUNCT
ftr-410	390	17	in	in	ADP
ftr-410	390	18	the	the	DET
ftr-410	390	19	name	name	NOUN
ftr-410	390	20	of	of	ADP
ftr-410	390	21	parity	parity	NOUN
ftr-410	390	22	with	with	ADP
ftr-410	390	23	these	these	DET
ftr-410	390	24	homeowners	homeowner	NOUN
ftr-410	390	25	,	,	PUNCT
ftr-410	390	26	that	that	SCONJ
ftr-410	390	27	the	the	DET
ftr-410	390	28	tax	tax	NOUN
ftr-410	390	29	basis	basis	NOUN
ftr-410	390	30	taxpayers	taxpayer	NOUN
ftr-410	390	31	have	have	AUX
ftr-410	390	32	in	in	ADP
ftr-410	390	33	their	their	PRON
ftr-410	390	34	insurance	insurance	NOUN
ftr-410	390	35	policies	policy	NOUN
ftr-410	390	36	should	should	AUX
ftr-410	390	37	not	not	PART
ftr-410	390	38	be	be	AUX
ftr-410	390	39	reduced	reduce	VERB
ftr-410	390	40	by	by	ADP
ftr-410	390	41	any	any	DET
ftr-410	390	42	personalconsumption	personalconsumption	NOUN
ftr-410	390	43	on	on	ADP
ftr-410	390	44	their	their	PRON
ftr-410	390	45	part	part	NOUN
ftr-410	390	46	,	,	PUNCT
ftr-410	390	47	but	but	CCONJ
ftr-410	390	48	rather	rather	ADV
ftr-410	390	49	shifted	shift	VERB
ftr-410	390	50	to	to	ADP
ftr-410	390	51	the	the	DET
ftr-410	390	52	investment	investment	NOUN
ftr-410	390	53	component	component	NOUN
ftr-410	390	54	of	of	ADP
ftr-410	390	55	their	their	PRON
ftr-410	390	56	policies	policy	NOUN
ftr-410	390	57	.	.	PUNCT
ftr-410	391	1	example	example	NOUN
ftr-410	391	2	2	2	NUM
ftr-410	391	3	:	:	PUNCT
ftr-410	391	4	dual	dual	ADJ
ftr-410	391	5	use	use	VERB
ftr-410	391	6	asset	asset	NOUN
ftr-410	391	7	.	.	PUNCT
ftr-410	392	1	suppose	suppose	VERB
ftr-410	392	2	a	a	DET
ftr-410	392	3	husband	husband	NOUN
ftr-410	392	4	and	and	CCONJ
ftr-410	392	5	wife	wife	NOUN
ftr-410	392	6	instead	instead	ADV
ftr-410	392	7	purchased	purchase	VERB
ftr-410	392	8	a	a	DET
ftr-410	392	9	two	two	NUM
ftr-410	392	10	-	-	PUNCT
ftr-410	392	11	family	family	NOUN
ftr-410	392	12	home	home	NOUN
ftr-410	392	13	and	and	CCONJ
ftr-410	392	14	rented	rent	VERB
ftr-410	392	15	one	one	NUM
ftr-410	392	16	of	of	ADP
ftr-410	392	17	the	the	DET
ftr-410	392	18	two	two	NUM
ftr-410	392	19	units	unit	NOUN
ftr-410	392	20	.	.	PUNCT
ftr-410	393	1	in	in	ADP
ftr-410	393	2	this	this	DET
ftr-410	393	3	example	example	NOUN
ftr-410	393	4	,	,	PUNCT
ftr-410	393	5	based	base	VERB
ftr-410	393	6	a	a	DET
ftr-410	393	7	long	long	ADJ
ftr-410	393	8	line	line	NOUN
ftr-410	393	9	of	of	ADP
ftr-410	393	10	cases82	cases82	NOUN
ftr-410	393	11	and	and	CCONJ
ftr-410	393	12	treasury	treasury	PROPN
ftr-410	393	13	regulations,83	regulations,83	PROPN
ftr-410	393	14	the	the	DET
ftr-410	393	15	two80	two80	NOUN
ftr-410	393	16	.	.	PUNCT
ftr-410	394	1	see	see	VERB
ftr-410	394	2	supra	supra	PROPN
ftr-410	394	3	notes	note	VERB
ftr-410	394	4	52	52	NUM
ftr-410	394	5	-	-	SYM
ftr-410	394	6	53	53	NUM
ftr-410	394	7	and	and	CCONJ
ftr-410	394	8	accompanying	accompany	VERB
ftr-410	394	9	text	text	NOUN
ftr-410	394	10	.	.	PUNCT
ftr-410	395	1	81	81	NUM
ftr-410	395	2	.	.	PUNCT
ftr-410	396	1	i	i	PRON
ftr-410	396	2	d.	d.	PROPN
ftr-410	396	3	82	82	NUM
ftr-410	396	4	.	.	PUNCT
ftr-410	397	1	there	there	PRON
ftr-410	397	2	is	be	VERB
ftr-410	397	3	a	a	DET
ftr-410	397	4	long	long	ADJ
ftr-410	397	5	history	history	NOUN
ftr-410	397	6	of	of	ADP
ftr-410	397	7	cases	case	NOUN
ftr-410	397	8	that	that	PRON
ftr-410	397	9	state	state	NOUN
ftr-410	397	10	it	it	PRON
ftr-410	397	11	is	be	AUX
ftr-410	397	12	appropriate	appropriate	ADJ
ftr-410	397	13	for	for	SCONJ
ftr-410	397	14	an	an	DET
ftr-410	397	15	asset	asset	NOUN
ftr-410	397	16	to	to	PART
ftr-410	397	17	have	have	VERB
ftr-410	397	18	two	two	NUM
ftr-410	397	19	separate	separate	ADJ
ftr-410	397	20	tax	tax	NOUN
ftr-410	397	21	bases	basis	NOUN
ftr-410	397	22	when	when	SCONJ
ftr-410	397	23	a	a	DET
ftr-410	397	24	particular	particular	ADJ
ftr-410	397	25	set	set	NOUN
ftr-410	397	26	of	of	ADP
ftr-410	397	27	circumstances	circumstance	NOUN
ftr-410	397	28	exist	exist	VERB
ftr-410	397	29	,	,	PUNCT
ftr-410	397	30	e.g.	e.g.	ADV
ftr-410	397	31	,	,	PUNCT
ftr-410	397	32	mixed	mixed	ADJ
ftr-410	397	33	businessand	businessand	NOUN
ftr-410	397	34	personal	personal	ADJ
ftr-410	397	35	-	-	PUNCT
ftr-410	397	36	use	use	NOUN
ftr-410	397	37	property	property	NOUN
ftr-410	397	38	,	,	PUNCT
ftr-410	397	39	and	and	CCONJ
ftr-410	397	40	where	where	SCONJ
ftr-410	397	41	inequities	inequity	NOUN
ftr-410	397	42	would	would	AUX
ftr-410	397	43	arise	arise	VERB
ftr-410	397	44	were	be	AUX
ftr-410	397	45	the	the	DET
ftr-410	397	46	asset	asset	NOUN
ftr-410	397	47	deemed	deem	VERB
ftr-410	397	48	to	to	PART
ftr-410	397	49	have	have	VERB
ftr-410	397	50	a	a	DET
ftr-410	397	51	singular	singular	ADJ
ftr-410	397	52	tax	tax	NOUN
ftr-410	397	53	basis	basis	NOUN
ftr-410	397	54	.	.	PUNCT
ftr-410	398	1	for	for	ADP
ftr-410	398	2	a	a	DET
ftr-410	398	3	complete	complete	ADJ
ftr-410	398	4	analysis	analysis	NOUN
ftr-410	398	5	of	of	ADP
ftr-410	398	6	instances	instance	NOUN
ftr-410	398	7	when	when	SCONJ
ftr-410	398	8	courts	court	NOUN
ftr-410	398	9	have	have	AUX
ftr-410	398	10	invoked	invoke	VERB
ftr-410	398	11	a	a	DET
ftr-410	398	12	bifurcated	bifurcated	ADJ
ftr-410	398	13	basis	basis	NOUN
ftr-410	398	14	approach	approach	NOUN
ftr-410	398	15	,	,	PUNCT
ftr-410	398	16	see	see	VERB
ftr-410	398	17	james	james	PROPN
ftr-410	398	18	maule	maule	PROPN
ftr-410	398	19	,	,	PUNCT
ftr-410	398	20	income	income	NOUN
ftr-410	398	21	tax	tax	NOUN
ftr-410	398	22	basis	basis	NOUN
ftr-410	398	23	:	:	PUNCT
ftr-410	398	24	overview	overview	NOUN
ftr-410	398	25	and	and	CCONJ
ftr-410	398	26	conceptual	conceptual	ADJ
ftr-410	398	27	aspects	aspect	NOUN
ftr-410	398	28	,	,	PUNCT
ftr-410	398	29	560	560	NUM
ftr-410	398	30	tax	tax	NOUN
ftr-410	398	31	mgm't	mgm't	ADJ
ftr-410	398	32	portfolios	portfolio	NOUN
ftr-410	398	33	(	(	PUNCT
ftr-410	398	34	bna	bna	PROPN
ftr-410	398	35	)	)	PUNCT
ftr-410	398	36	a102	a102	PROPN
ftr-410	398	37	-	-	PUNCT
ftr-410	398	38	ai04	ai04	PROPN
ftr-410	398	39	(	(	PUNCT
ftr-410	398	40	2000	2000	NUM
ftr-410	398	41	)	)	PUNCT
ftr-410	398	42	.	.	PUNCT
ftr-410	399	1	one	one	NUM
ftr-410	399	2	case	case	NOUN
ftr-410	399	3	that	that	PRON
ftr-410	399	4	amply	amply	ADV
ftr-410	399	5	illustrates	illustrate	VERB
ftr-410	399	6	this	this	DET
ftr-410	399	7	point	point	NOUN
ftr-410	399	8	is	be	AUX
ftr-410	399	9	sharp	sharp	ADJ
ftr-410	399	10	v.	v.	ADP
ftr-410	399	11	united	united	PROPN
ftr-410	399	12	states	states	PROPN
ftr-410	399	13	,	,	PUNCT
ftr-410	399	14	199	199	NUM
ftr-410	399	15	f.	f.	NOUN
ftr-410	399	16	supp	supp	PROPN
ftr-410	399	17	.	.	PUNCT
ftr-410	400	1	743	743	NUM
ftr-410	400	2	(	(	PUNCT
ftr-410	400	3	dist	dist	NOUN
ftr-410	400	4	.	.	PUNCT
ftr-410	400	5	ofdel	ofdel	NOUN
ftr-410	400	6	.	.	PUNCT
ftr-410	401	1	1961	1961	NUM
ftr-410	401	2	)	)	PUNCT
ftr-410	401	3	,	,	PUNCT
ftr-410	401	4	aff'd	aff'd	NOUN
ftr-410	401	5	,	,	PUNCT
ftr-410	401	6	303	303	NUM
ftr-410	401	7	f.3rd	f.3rd	NOUN
ftr-410	401	8	783	783	NUM
ftr-410	401	9	(	(	PUNCT
ftr-410	401	10	3rd	3rd	ADJ
ftr-410	401	11	cir	cir	NOUN
ftr-410	401	12	.	.	PUNCT
ftr-410	401	13	1962	1962	NUM
ftr-410	401	14	)	)	PUNCT
ftr-410	401	15	.	.	PUNCT
ftr-410	402	1	in	in	ADP
ftr-410	402	2	sharp	sharp	ADJ
ftr-410	402	3	,	,	PUNCT
ftr-410	402	4	taxpayers	taxpayer	NOUN
ftr-410	402	5	purchased	purchase	VERB
ftr-410	402	6	an	an	DET
ftr-410	402	7	airplane	airplane	NOUN
ftr-410	402	8	for	for	ADP
ftr-410	402	9	$	$	SYM
ftr-410	402	10	47,000	47,000	NUM
ftr-410	402	11	(	(	PUNCT
ftr-410	402	12	to	to	PART
ftr-410	402	13	facilitate	facilitate	VERB
ftr-410	402	14	comprehension	comprehension	NOUN
ftr-410	402	15	,	,	PUNCT
ftr-410	402	16	we	we	PRON
ftr-410	402	17	have	have	AUX
ftr-410	402	18	generally	generally	ADV
ftr-410	402	19	rounded	round	VERB
ftr-410	402	20	the	the	DET
ftr-410	402	21	numbers	number	NOUN
ftr-410	402	22	enumerated	enumerate	VERB
ftr-410	402	23	in	in	ADP
ftr-410	402	24	the	the	DET
ftr-410	402	25	decision	decision	NOUN
ftr-410	402	26	)	)	PUNCT
ftr-410	402	27	,	,	PUNCT
ftr-410	402	28	made	make	VERB
ftr-410	402	29	capital	capital	NOUN
ftr-410	402	30	expenditures	expenditure	NOUN
ftr-410	402	31	to	to	ADP
ftr-410	402	32	it	it	PRON
ftr-410	402	33	of	of	ADP
ftr-410	402	34	$	$	SYM
ftr-410	402	35	8,000	8,000	NUM
ftr-410	402	36	(	(	PUNCT
ftr-410	402	37	making	make	VERB
ftr-410	402	38	the	the	DET
ftr-410	402	39	airplane	airplane	NOUN
ftr-410	402	40	's	's	PART
ftr-410	402	41	overall	overall	ADJ
ftr-410	402	42	tax	tax	NOUN
ftr-410	402	43	basis	basis	NOUN
ftr-410	402	44	$	$	SYM
ftr-410	402	45	55,000	55,000	NUM
ftr-410	402	46	)	)	PUNCT
ftr-410	402	47	,	,	PUNCT
ftr-410	402	48	and	and	CCONJ
ftr-410	402	49	used	use	VERB
ftr-410	402	50	it	it	PRON
ftr-410	402	51	for	for	ADP
ftr-410	402	52	both	both	DET
ftr-410	402	53	business	business	NOUN
ftr-410	402	54	and	and	CCONJ
ftr-410	402	55	leisure	leisure	NOUN
ftr-410	402	56	(	(	PUNCT
ftr-410	402	57	roughly	roughly	ADV
ftr-410	402	58	24	24	NUM
ftr-410	402	59	%	%	NOUN
ftr-410	402	60	for	for	ADP
ftr-410	402	61	business	business	NOUN
ftr-410	402	62	and	and	CCONJ
ftr-410	402	63	76	76	NUM
ftr-410	402	64	%	%	NOUN
ftr-410	402	65	for	for	ADP
ftr-410	402	66	leisure	leisure	NOUN
ftr-410	402	67	)	)	PUNCT
ftr-410	402	68	.	.	PUNCT
ftr-410	403	1	with	with	ADP
ftr-410	403	2	respect	respect	NOUN
ftr-410	403	3	to	to	ADP
ftr-410	403	4	the	the	DET
ftr-410	403	5	business	business	NOUN
ftr-410	403	6	portion	portion	NOUN
ftr-410	403	7	of	of	ADP
ftr-410	403	8	the	the	DET
ftr-410	403	9	airplane	airplane	NOUN
ftr-410	403	10	,	,	PUNCT
ftr-410	403	11	over	over	ADP
ftr-410	403	12	the	the	DET
ftr-410	403	13	ensuing	ensue	VERB
ftr-410	403	14	years	year	NOUN
ftr-410	403	15	,	,	PUNCT
ftr-410	403	16	the	the	DET
ftr-410	403	17	taxpayer	taxpayer	NOUN
ftr-410	403	18	took	take	VERB
ftr-410	403	19	depreciation	depreciation	NOUN
ftr-410	403	20	deductions	deduction	NOUN
ftr-410	403	21	totaling	total	VERB
ftr-410	403	22	approximately	approximately	ADV
ftr-410	403	23	$	$	SYM
ftr-410	403	24	14,000	14,000	NUM
ftr-410	403	25	and	and	CCONJ
ftr-410	403	26	subsequently	subsequently	ADV
ftr-410	403	27	sold	sell	VERB
ftr-410	403	28	the	the	DET
ftr-410	403	29	airplane	airplane	NOUN
ftr-410	403	30	for	for	ADP
ftr-410	403	31	$	$	SYM
ftr-410	403	32	35,380	35,380	NUM
ftr-410	403	33	.	.	PUNCT
ftr-410	404	1	i	i	PRON
ftr-410	404	2	d.	d.	PROPN
ftr-410	404	3	at	at	ADP
ftr-410	404	4	744	744	NUM
ftr-410	404	5	.	.	PUNCT
ftr-410	405	1	for	for	ADP
ftr-410	405	2	tax	tax	NOUN
ftr-410	405	3	computation	computation	NOUN
ftr-410	405	4	purposes	purpose	NOUN
ftr-410	405	5	,	,	PUNCT
ftr-410	405	6	the	the	DET
ftr-410	405	7	taxpayers	taxpayer	NOUN
ftr-410	405	8	claimed	claim	VERB
ftr-410	405	9	that	that	SCONJ
ftr-410	405	10	the	the	DET
ftr-410	405	11	plane	plane	NOUN
ftr-410	405	12	's	's	PART
ftr-410	405	13	tax	tax	NOUN
ftr-410	405	14	basis	basis	NOUN
ftr-410	405	15	was	be	AUX
ftr-410	405	16	approximately	approximately	ADV
ftr-410	405	17	$	$	SYM
ftr-410	405	18	41,000	41,000	NUM
ftr-410	405	19	(	(	PUNCT
ftr-410	405	20	i.e.	i.e.	X
ftr-410	405	21	,	,	PUNCT
ftr-410	405	22	$	$	SYM
ftr-410	405	23	55,000	55,000	NUM
ftr-410	405	24	initial	initial	ADJ
ftr-410	405	25	cost	cost	NOUN
ftr-410	405	26	basis	basis	NOUN
ftr-410	405	27	less	less	ADJ
ftr-410	405	28	the	the	DET
ftr-410	405	29	$	$	SYM
ftr-410	405	30	14,000	14,000	NUM
ftr-410	405	31	of	of	ADP
ftr-410	405	32	claimed	claim	VERB
ftr-410	405	33	depreciation	depreciation	NOUN
ftr-410	405	34	deductions	deduction	NOUN
ftr-410	405	35	)	)	PUNCT
ftr-410	405	36	.	.	PUNCT
ftr-410	406	1	i	i	PRON
ftr-410	406	2	d.	d.	PROPN
ftr-410	406	3	the	the	DET
ftr-410	406	4	taxpayers	taxpayer	NOUN
ftr-410	406	5	therefore	therefore	ADV
ftr-410	406	6	claimed	claim	VERB
ftr-410	406	7	that	that	SCONJ
ftr-410	406	8	they	they	PRON
ftr-410	406	9	had	have	AUX
ftr-410	406	10	experienced	experience	VERB
ftr-410	406	11	an	an	DET
ftr-410	406	12	economic	economic	ADJ
ftr-410	406	13	loss	loss	NOUN
ftr-410	406	14	of	of	ADP
ftr-410	406	15	approximately	approximately	ADV
ftr-410	406	16	$	$	SYM
ftr-410	406	17	6,000	6,000	NUM
ftr-410	406	18	(	(	PUNCT
ftr-410	406	19	i.e.	i.e.	X
ftr-410	406	20	,	,	PUNCT
ftr-410	406	21	the	the	DET
ftr-410	406	22	amount	amount	NOUN
ftr-410	406	23	realized	realize	VERB
ftr-410	406	24	of	of	ADP
ftr-410	406	25	$	$	SYM
ftr-410	406	26	35,380	35,380	NUM
ftr-410	406	27	less	less	ADJ
ftr-410	406	28	the	the	DET
ftr-410	406	29	airplane	airplane	NOUN
ftr-410	406	30	's	's	PART
ftr-410	406	31	adjusted	adjust	VERB
ftr-410	406	32	basis	basis	NOUN
ftr-410	406	33	of	of	ADP
ftr-410	406	34	$	$	SYM
ftr-410	406	35	41,000	41,000	NUM
ftr-410	406	36	)	)	PUNCT
ftr-410	406	37	.	.	PUNCT
ftr-410	407	1	i	i	PRON
ftr-410	407	2	d.	d.	PROPN
ftr-410	407	3	the	the	DET
ftr-410	407	4	irs	irs	PROPN
ftr-410	407	5	had	have	VERB
ftr-410	407	6	a	a	DET
ftr-410	407	7	much	much	ADV
ftr-410	407	8	different	different	ADJ
ftr-410	407	9	perspective	perspective	NOUN
ftr-410	407	10	.	.	PUNCT
ftr-410	408	1	in	in	ADP
ftr-410	408	2	light	light	NOUN
ftr-410	408	3	of	of	ADP
ftr-410	408	4	the	the	DET
ftr-410	408	5	fact	fact	NOUN
ftr-410	408	6	that	that	SCONJ
ftr-410	408	7	the	the	DET
ftr-410	408	8	airplane	airplane	NOUN
ftr-410	408	9	was	be	AUX
ftr-410	408	10	used	use	VERB
ftr-410	408	11	24	24	NUM
ftr-410	408	12	%	%	NOUN
ftr-410	408	13	for	for	ADP
ftr-410	408	14	business	business	NOUN
ftr-410	408	15	and	and	CCONJ
ftr-410	408	16	76	76	NUM
ftr-410	408	17	%	%	NOUN
ftr-410	408	18	for	for	ADP
ftr-410	408	19	leisure	leisure	NOUN
ftr-410	408	20	,	,	PUNCT
ftr-410	408	21	it	it	PRON
ftr-410	408	22	treated	treat	VERB
ftr-410	408	23	the	the	DET
ftr-410	408	24	airplane	airplane	NOUN
ftr-410	408	25	as	as	SCONJ
ftr-410	408	26	if	if	SCONJ
ftr-410	408	27	it	it	PRON
ftr-410	408	28	were	be	AUX
ftr-410	408	29	two	two	NUM
ftr-410	408	30	separate	separate	ADJ
ftr-410	408	31	planes	plane	NOUN
ftr-410	408	32	,	,	PUNCT
ftr-410	408	33	one	one	NUM
ftr-410	408	34	used	use	VERB
ftr-410	408	35	exclusively	exclusively	ADV
ftr-410	408	36	for	for	ADP
ftr-410	408	37	business	business	NOUN
ftr-410	408	38	and	and	CCONJ
ftr-410	408	39	the	the	DET
ftr-410	408	40	other	other	ADJ
ftr-410	408	41	exclusively	exclusively	ADV
ftr-410	408	42	for	for	ADP
ftr-410	408	43	leisure	leisure	NOUN
ftr-410	408	44	,	,	PUNCT
ftr-410	408	45	and	and	CCONJ
ftr-410	408	46	accordingly	accordingly	ADV
ftr-410	408	47	made	make	VERB
ftr-410	408	48	the	the	DET
ftr-410	408	49	following	follow	VERB
ftr-410	408	50	computations	computation	NOUN
ftr-410	408	51	:	:	PUNCT
ftr-410	408	52	business	business	NOUN
ftr-410	408	53	plane	plane	NOUN
ftr-410	408	54	leisure	leisure	NOUN
ftr-410	408	55	plane	plane	NOUN
ftr-410	408	56	cost	cost	NOUN
ftr-410	408	57	basis	basis	NOUN
ftr-410	408	58	$	$	SYM
ftr-410	408	59	14,300	14,300	NUM
ftr-410	408	60	$	$	SYM
ftr-410	408	61	40,700	40,700	NUM
ftr-410	408	62	depreciation	depreciation	NOUN
ftr-410	408	63	(	(	PUNCT
ftr-410	408	64	$	$	SYM
ftr-410	408	65	14,000	14,000	NUM
ftr-410	408	66	)	)	PUNCT
ftr-410	408	67	(	(	PUNCT
ftr-410	408	68	$	$	SYM
ftr-410	408	69	0	0	NUM
ftr-410	408	70	)	)	PUNCT
ftr-410	408	71	adjusted	adjust	VERB
ftr-410	408	72	basis	basis	NOUN
ftr-410	408	73	$	$	SYM
ftr-410	408	74	300	300	NUM
ftr-410	408	75	$	$	SYM
ftr-410	408	76	40,700	40,700	NUM
ftr-410	408	77	amount	amount	NOUN
ftr-410	408	78	realized	realize	VERB
ftr-410	408	79	on	on	ADP
ftr-410	408	80	sale	sale	NOUN
ftr-410	408	81	$	$	SYM
ftr-410	408	82	9,321	9,321	NUM
ftr-410	408	83	$	$	SYM
ftr-410	408	84	26,058	26,058	NUM
ftr-410	408	85	adjusted	adjust	VERB
ftr-410	408	86	basis	basis	NOUN
ftr-410	408	87	(	(	PUNCT
ftr-410	408	88	$	$	SYM
ftr-410	408	89	300	300	NUM
ftr-410	408	90	)	)	PUNCT
ftr-410	408	91	(	(	PUNCT
ftr-410	408	92	$	$	SYM
ftr-410	408	93	40,700	40,700	NUM
ftr-410	408	94	)	)	PUNCT
ftr-410	408	95	gain	gain	NOUN
ftr-410	408	96	/	/	SYM
ftr-410	408	97	loss	loss	NOUN
ftr-410	408	98	$	$	SYM
ftr-410	408	99	9,021	9,021	NUM
ftr-410	408	100	$	$	SYM
ftr-410	408	101	14,642	14,642	NUM
ftr-410	408	102	2006	2006	NUM
ftr-410	408	103	]	]	PUNCT
ftr-410	409	1	florida	florida	PROPN
ftr-410	409	2	tax	tax	PROPN
ftr-410	409	3	review	review	PROPN
ftr-410	409	4	family	family	NOUN
ftr-410	409	5	home	home	NOUN
ftr-410	409	6	would	would	AUX
ftr-410	409	7	be	be	AUX
ftr-410	409	8	treated	treat	VERB
ftr-410	409	9	as	as	ADP
ftr-410	409	10	two	two	NUM
ftr-410	409	11	separate	separate	ADJ
ftr-410	409	12	assets	asset	NOUN
ftr-410	409	13	:	:	PUNCT
ftr-410	409	14	a	a	DET
ftr-410	409	15	personal	personal	ADJ
ftr-410	409	16	home	home	NOUN
ftr-410	409	17	and	and	CCONJ
ftr-410	409	18	a	a	DET
ftr-410	409	19	rental	rental	ADJ
ftr-410	409	20	unit	unit	NOUN
ftr-410	409	21	.	.	PUNCT
ftr-410	409	22	'	'	PUNCT
ftr-410	410	1	as	as	ADP
ftr-410	410	2	to	to	ADP
ftr-410	410	3	the	the	DET
ftr-410	410	4	personal	personal	ADJ
ftr-410	410	5	-	-	PUNCT
ftr-410	410	6	home	home	NOUN
ftr-410	410	7	component	component	NOUN
ftr-410	410	8	,	,	PUNCT
ftr-410	410	9	the	the	DET
ftr-410	410	10	analysis	analysis	NOUN
ftr-410	410	11	set	set	VERB
ftr-410	410	12	forth	forth	ADP
ftr-410	410	13	in	in	ADP
ftr-410	410	14	the	the	DET
ftr-410	410	15	fust	fust	NOUN
ftr-410	410	16	example	example	NOUN
ftr-410	410	17	would	would	AUX
ftr-410	410	18	apply	apply	VERB
ftr-410	410	19	.	.	PUNCT
ftr-410	411	1	in	in	ADP
ftr-410	411	2	contrast	contrast	NOUN
ftr-410	411	3	,	,	PUNCT
ftr-410	411	4	as	as	ADP
ftr-410	411	5	to	to	ADP
ftr-410	411	6	the	the	DET
ftr-410	411	7	rental	rental	ADJ
ftr-410	411	8	-	-	PUNCT
ftr-410	411	9	unit	unit	NOUN
ftr-410	411	10	component	component	NOUN
ftr-410	411	11	,	,	PUNCT
ftr-410	411	12	a	a	DET
ftr-410	411	13	different	different	ADJ
ftr-410	411	14	tax	tax	NOUN
ftr-410	411	15	treatment	treatment	NOUN
ftr-410	411	16	results	result	NOUN
ftr-410	411	17	.	.	PUNCT
ftr-410	412	1	the	the	DET
ftr-410	412	2	rental	rental	ADJ
ftr-410	412	3	unit	unit	NOUN
ftr-410	412	4	would	would	AUX
ftr-410	412	5	be	be	AUX
ftr-410	412	6	classified	classify	VERB
ftr-410	412	7	as	as	ADP
ftr-410	412	8	"	"	PUNCT
ftr-410	412	9	property	property	NOUN
ftr-410	412	10	used	use	VERB
ftr-410	412	11	in	in	ADP
ftr-410	412	12	the	the	DET
ftr-410	412	13	taxpayer	taxpayer	NOUN
ftr-410	412	14	's	's	PART
ftr-410	412	15	trade	trade	NOUN
ftr-410	412	16	or	or	CCONJ
ftr-410	412	17	business	business	NOUN
ftr-410	412	18	.	.	PUNCT
ftr-410	412	19	"	"	PUNCT
ftr-410	413	1	5	5	NUM
ftr-410	413	2	as	as	ADP
ftr-410	413	3	such	such	ADJ
ftr-410	413	4	,	,	PUNCT
ftr-410	413	5	its	its	PRON
ftr-410	413	6	value	value	NOUN
ftr-410	413	7	would	would	AUX
ftr-410	413	8	thus	thus	ADV
ftr-410	413	9	be	be	AUX
ftr-410	413	10	depreciated	depreciate	VERB
ftr-410	413	11	and	and	CCONJ
ftr-410	413	12	the	the	DET
ftr-410	413	13	irs	irs	PROPN
ftr-410	413	14	claimed	claim	VERB
ftr-410	413	15	that	that	SCONJ
ftr-410	413	16	the	the	DET
ftr-410	413	17	taxpayers	taxpayer	NOUN
ftr-410	413	18	must	must	AUX
ftr-410	413	19	recognize	recognize	VERB
ftr-410	413	20	the	the	DET
ftr-410	413	21	gain	gain	NOUN
ftr-410	413	22	related	relate	VERB
ftr-410	413	23	to	to	ADP
ftr-410	413	24	the	the	DET
ftr-410	413	25	"	"	PUNCT
ftr-410	413	26	business	business	NOUN
ftr-410	413	27	airplane	airplane	NOUN
ftr-410	413	28	"	"	PUNCT
ftr-410	413	29	but	but	CCONJ
ftr-410	413	30	denied	deny	VERB
ftr-410	413	31	allowance	allowance	NOUN
ftr-410	413	32	of	of	ADP
ftr-410	413	33	the	the	DET
ftr-410	413	34	loss	loss	NOUN
ftr-410	413	35	due	due	ADP
ftr-410	413	36	to	to	ADP
ftr-410	413	37	the	the	DET
ftr-410	413	38	fact	fact	NOUN
ftr-410	413	39	that	that	SCONJ
ftr-410	413	40	it	it	PRON
ftr-410	413	41	was	be	AUX
ftr-410	413	42	neither	neither	CCONJ
ftr-410	413	43	a	a	DET
ftr-410	413	44	loss	loss	NOUN
ftr-410	413	45	incurred	incur	VERB
ftr-410	413	46	in	in	ADP
ftr-410	413	47	a	a	DET
ftr-410	413	48	trade	trade	NOUN
ftr-410	413	49	or	or	CCONJ
ftr-410	413	50	business	business	NOUN
ftr-410	413	51	nor	nor	CCONJ
ftr-410	413	52	a	a	DET
ftr-410	413	53	loss	loss	NOUN
ftr-410	413	54	incurred	incur	VERB
ftr-410	413	55	in	in	ADP
ftr-410	413	56	a	a	DET
ftr-410	413	57	transaction	transaction	NOUN
ftr-410	413	58	entered	enter	VERB
ftr-410	413	59	into	into	ADP
ftr-410	413	60	for	for	ADP
ftr-410	413	61	profit	profit	NOUN
ftr-410	413	62	.	.	PUNCT
ftr-410	414	1	sharp	sharp	ADJ
ftr-410	414	2	,	,	PUNCT
ftr-410	414	3	199	199	NUM
ftr-410	414	4	f.	f.	NOUN
ftr-410	414	5	supp	supp	PROPN
ftr-410	414	6	.	.	PUNCT
ftr-410	415	1	at	at	ADP
ftr-410	415	2	745	745	NUM
ftr-410	415	3	.	.	PUNCT
ftr-410	416	1	see	see	VERB
ftr-410	416	2	irc	irc	PROPN
ftr-410	416	3	§	§	PROPN
ftr-410	416	4	165(c	165(c	PROPN
ftr-410	416	5	)	)	PUNCT
ftr-410	416	6	.	.	PUNCT
ftr-410	417	1	the	the	DET
ftr-410	417	2	issue	issue	NOUN
ftr-410	417	3	before	before	ADP
ftr-410	417	4	the	the	DET
ftr-410	417	5	sharp	sharp	ADJ
ftr-410	417	6	court	court	NOUN
ftr-410	417	7	was	be	AUX
ftr-410	417	8	whether	whether	SCONJ
ftr-410	417	9	the	the	DET
ftr-410	417	10	irs	irs	PROPN
ftr-410	417	11	was	be	AUX
ftr-410	417	12	correct	correct	ADJ
ftr-410	417	13	in	in	ADP
ftr-410	417	14	treating	treat	VERB
ftr-410	417	15	the	the	DET
ftr-410	417	16	airplane	airplane	NOUN
ftr-410	417	17	in	in	ADP
ftr-410	417	18	question	question	NOUN
ftr-410	417	19	as	as	ADP
ftr-410	417	20	two	two	NUM
ftr-410	417	21	airplanes	airplane	NOUN
ftr-410	417	22	.	.	PUNCT
ftr-410	418	1	from	from	ADP
ftr-410	418	2	the	the	DET
ftr-410	418	3	outset	outset	NOUN
ftr-410	418	4	of	of	ADP
ftr-410	418	5	its	its	PRON
ftr-410	418	6	analysis	analysis	NOUN
ftr-410	418	7	,	,	PUNCT
ftr-410	418	8	the	the	DET
ftr-410	418	9	court	court	NOUN
ftr-410	418	10	made	make	VERB
ftr-410	418	11	clear	clear	ADJ
ftr-410	418	12	that	that	SCONJ
ftr-410	418	13	the	the	DET
ftr-410	418	14	"	"	PUNCT
ftr-410	418	15	taxpayers	taxpayer	NOUN
ftr-410	418	16	are	be	AUX
ftr-410	418	17	clearly	clearly	ADV
ftr-410	418	18	in	in	ADP
ftr-410	418	19	error	error	NOUN
ftr-410	418	20	if	if	SCONJ
ftr-410	418	21	it	it	PRON
ftr-410	418	22	is	be	AUX
ftr-410	418	23	their	their	PRON
ftr-410	418	24	contention	contention	NOUN
ftr-410	418	25	that	that	SCONJ
ftr-410	418	26	courts	court	NOUN
ftr-410	418	27	will	will	AUX
ftr-410	418	28	not	not	PART
ftr-410	418	29	regard	regard	VERB
ftr-410	418	30	a	a	DET
ftr-410	418	31	thing	thing	NOUN
ftr-410	418	32	,	,	PUNCT
ftr-410	418	33	normally	normally	ADV
ftr-410	418	34	accepted	accept	VERB
ftr-410	418	35	as	as	ADP
ftr-410	418	36	an	an	DET
ftr-410	418	37	entity	entity	NOUN
ftr-410	418	38	,	,	PUNCT
ftr-410	418	39	as	as	ADV
ftr-410	418	40	divisible	divisible	ADJ
ftr-410	418	41	for	for	ADP
ftr-410	418	42	tax	tax	NOUN
ftr-410	418	43	purposes	purpose	NOUN
ftr-410	418	44	.	.	PUNCT
ftr-410	418	45	"	"	PUNCT
ftr-410	419	1	sharp	sharp	ADJ
ftr-410	419	2	,	,	PUNCT
ftr-410	419	3	199	199	NUM
ftr-410	419	4	f.	f.	NOUN
ftr-410	419	5	supp	supp	PROPN
ftr-410	419	6	.	.	PUNCT
ftr-410	420	1	at	at	ADP
ftr-410	420	2	745	745	NUM
ftr-410	420	3	.	.	PUNCT
ftr-410	421	1	the	the	DET
ftr-410	421	2	court	court	NOUN
ftr-410	421	3	offered	offer	VERB
ftr-410	421	4	a	a	DET
ftr-410	421	5	myriad	myriad	NOUN
ftr-410	421	6	of	of	ADP
ftr-410	421	7	examples	example	NOUN
ftr-410	421	8	when	when	SCONJ
ftr-410	421	9	predecessor	predecessor	NOUN
ftr-410	421	10	courts	court	NOUN
ftr-410	421	11	treated	treat	VERB
ftr-410	421	12	a	a	DET
ftr-410	421	13	unitary	unitary	ADJ
ftr-410	421	14	item	item	NOUN
ftr-410	421	15	as	as	ADP
ftr-410	421	16	two	two	NUM
ftr-410	421	17	distinct	distinct	ADJ
ftr-410	421	18	parts	part	NOUN
ftr-410	421	19	.	.	PUNCT
ftr-410	422	1	i	i	PRON
ftr-410	422	2	d.	d.	PROPN
ftr-410	422	3	the	the	DET
ftr-410	422	4	taxpayers	taxpayer	NOUN
ftr-410	422	5	nevertheless	nevertheless	ADV
ftr-410	422	6	attempted	attempt	VERB
ftr-410	422	7	to	to	PART
ftr-410	422	8	distinguish	distinguish	VERB
ftr-410	422	9	their	their	PRON
ftr-410	422	10	fact	fact	NOUN
ftr-410	422	11	pattern	pattern	NOUN
ftr-410	422	12	from	from	ADP
ftr-410	422	13	the	the	DET
ftr-410	422	14	cases	case	NOUN
ftr-410	422	15	the	the	DET
ftr-410	422	16	court	court	NOUN
ftr-410	422	17	cited	cite	VERB
ftr-410	422	18	.	.	PUNCT
ftr-410	423	1	i	i	PRON
ftr-410	423	2	d.	d.	PROPN
ftr-410	423	3	the	the	DET
ftr-410	423	4	crux	crux	NOUN
ftr-410	423	5	of	of	ADP
ftr-410	423	6	the	the	DET
ftr-410	423	7	taxpayers	taxpayer	NOUN
ftr-410	423	8	'	'	PART
ftr-410	423	9	position	position	NOUN
ftr-410	423	10	was	be	AUX
ftr-410	423	11	that	that	SCONJ
ftr-410	423	12	all	all	PRON
ftr-410	423	13	of	of	ADP
ftr-410	423	14	these	these	DET
ftr-410	423	15	cases	case	NOUN
ftr-410	423	16	involved	involve	VERB
ftr-410	423	17	two	two	NUM
ftr-410	423	18	distinct	distinct	ADJ
ftr-410	423	19	assets	asset	NOUN
ftr-410	423	20	.	.	PUNCT
ftr-410	424	1	their	their	PRON
ftr-410	424	2	own	own	ADJ
ftr-410	424	3	case	case	NOUN
ftr-410	424	4	,	,	PUNCT
ftr-410	424	5	however	however	ADV
ftr-410	424	6	,	,	PUNCT
ftr-410	424	7	involved	involve	VERB
ftr-410	424	8	one	one	NUM
ftr-410	424	9	asset	asset	NOUN
ftr-410	424	10	.	.	PUNCT
ftr-410	425	1	as	as	SCONJ
ftr-410	425	2	averred	aver	VERB
ftr-410	425	3	by	by	ADP
ftr-410	425	4	the	the	DET
ftr-410	425	5	taxpayers	taxpayer	NOUN
ftr-410	425	6	,	,	PUNCT
ftr-410	425	7	an	an	DET
ftr-410	425	8	airplane	airplane	NOUN
ftr-410	425	9	is	be	AUX
ftr-410	425	10	not	not	PART
ftr-410	425	11	capable	capable	ADJ
ftr-410	425	12	of	of	ADP
ftr-410	425	13	separation	separation	NOUN
ftr-410	425	14	into	into	ADP
ftr-410	425	15	business	business	NOUN
ftr-410	425	16	and	and	CCONJ
ftr-410	425	17	personal	personal	ADJ
ftr-410	425	18	-	-	PUNCT
ftr-410	425	19	uses	use	NOUN
ftr-410	425	20	in	in	ADP
ftr-410	425	21	the	the	DET
ftr-410	425	22	same	same	ADJ
ftr-410	425	23	way	way	NOUN
ftr-410	425	24	that	that	PRON
ftr-410	425	25	a	a	DET
ftr-410	425	26	hotel	hotel	NOUN
ftr-410	425	27	is	be	AUX
ftr-410	425	28	separable	separable	ADJ
ftr-410	425	29	from	from	ADP
ftr-410	425	30	the	the	DET
ftr-410	425	31	land	land	NOUN
ftr-410	425	32	on	on	ADP
ftr-410	425	33	which	which	PRON
ftr-410	425	34	it	it	PRON
ftr-410	425	35	stands	stand	VERB
ftr-410	425	36	,	,	PUNCT
ftr-410	425	37	or	or	CCONJ
ftr-410	425	38	in	in	ADP
ftr-410	425	39	the	the	DET
ftr-410	425	40	same	same	ADJ
ftr-410	425	41	way	way	NOUN
ftr-410	425	42	that	that	PRON
ftr-410	425	43	unharvested	unharvested	ADJ
ftr-410	425	44	crop	crop	NOUN
ftr-410	425	45	may	may	AUX
ftr-410	425	46	be	be	AUX
ftr-410	425	47	separated	separate	VERB
ftr-410	425	48	from	from	ADP
ftr-410	425	49	the	the	DET
ftr-410	425	50	trees	tree	NOUN
ftr-410	425	51	of	of	ADP
ftr-410	425	52	the	the	DET
ftr-410	425	53	grove	grove	NOUN
ftr-410	425	54	,	,	PUNCT
ftr-410	425	55	or	or	CCONJ
ftr-410	425	56	the	the	DET
ftr-410	425	57	accounts	account	NOUN
ftr-410	425	58	receivable	receivable	ADJ
ftr-410	425	59	from	from	ADP
ftr-410	425	60	the	the	DET
ftr-410	425	61	other	other	ADJ
ftr-410	425	62	partnership	partnership	NOUN
ftr-410	425	63	assets	asset	NOUN
ftr-410	425	64	.	.	PUNCT
ftr-410	426	1	i	i	PRON
ftr-410	426	2	d.	d.	PROPN
ftr-410	426	3	at	at	ADP
ftr-410	426	4	746	746	NUM
ftr-410	426	5	.	.	PUNCT
ftr-410	427	1	the	the	DET
ftr-410	427	2	taxpayers	taxpayer	NOUN
ftr-410	427	3	added	add	VERB
ftr-410	427	4	that	that	SCONJ
ftr-410	427	5	"	"	PUNCT
ftr-410	427	6	[	[	X
ftr-410	427	7	tihere	tihere	PRON
ftr-410	427	8	were	be	AUX
ftr-410	427	9	not	not	PART
ftr-410	427	10	two	two	NUM
ftr-410	427	11	airplanes	airplane	NOUN
ftr-410	427	12	,	,	PUNCT
ftr-410	427	13	...	...	PUNCT
ftr-410	427	14	a	a	DET
ftr-410	427	15	business	business	NOUN
ftr-410	427	16	airplane	airplane	NOUN
ftr-410	427	17	and	and	CCONJ
ftr-410	427	18	a	a	DET
ftr-410	427	19	personal	personal	ADJ
ftr-410	427	20	airplane	airplane	NOUN
ftr-410	427	21	there	there	PRON
ftr-410	427	22	was	be	VERB
ftr-410	427	23	one	one	NUM
ftr-410	427	24	airplane	airplane	NOUN
ftr-410	427	25	.	.	PUNCT
ftr-410	428	1	there	there	PRON
ftr-410	428	2	were	be	VERB
ftr-410	428	3	not	not	PART
ftr-410	428	4	two	two	NUM
ftr-410	428	5	sales	sale	NOUN
ftr-410	428	6	;	;	PUNCT
ftr-410	428	7	there	there	PRON
ftr-410	428	8	was	be	VERB
ftr-410	428	9	but	but	CCONJ
ftr-410	428	10	one	one	NUM
ftr-410	428	11	sale	sale	NOUN
ftr-410	428	12	,	,	PUNCT
ftr-410	428	13	one	one	NUM
ftr-410	428	14	adjusted	adjust	VERB
ftr-410	428	15	basis	basis	NOUN
ftr-410	428	16	and	and	CCONJ
ftr-410	428	17	one	one	NUM
ftr-410	428	18	selling	selling	NOUN
ftr-410	428	19	price	price	NOUN
ftr-410	428	20	.	.	PUNCT
ftr-410	428	21	"	"	PUNCT
ftr-410	429	1	i	i	PRON
ftr-410	429	2	d.	d.	PROPN
ftr-410	429	3	although	although	SCONJ
ftr-410	429	4	having	have	VERB
ftr-410	429	5	superficial	superficial	ADJ
ftr-410	429	6	attraction	attraction	NOUN
ftr-410	429	7	,	,	PUNCT
ftr-410	429	8	the	the	DET
ftr-410	429	9	taxpayers	taxpayer	NOUN
ftr-410	429	10	'	'	PART
ftr-410	429	11	position	position	NOUN
ftr-410	429	12	was	be	AUX
ftr-410	429	13	dismissed	dismiss	VERB
ftr-410	429	14	by	by	ADP
ftr-410	429	15	the	the	DET
ftr-410	429	16	court	court	NOUN
ftr-410	429	17	.	.	PUNCT
ftr-410	430	1	i	i	PRON
ftr-410	430	2	d.	d.	PROPN
ftr-410	430	3	it	it	PRON
ftr-410	430	4	held	hold	VERB
ftr-410	430	5	that	that	SCONJ
ftr-410	430	6	if	if	SCONJ
ftr-410	430	7	the	the	DET
ftr-410	430	8	taxpayers	taxpayer	NOUN
ftr-410	430	9	'	'	PART
ftr-410	430	10	theory	theory	NOUN
ftr-410	430	11	were	be	AUX
ftr-410	430	12	to	to	PART
ftr-410	430	13	prevail	prevail	VERB
ftr-410	430	14	,	,	PUNCT
ftr-410	430	15	a	a	DET
ftr-410	430	16	lack	lack	NOUN
ftr-410	430	17	of	of	ADP
ftr-410	430	18	uniformity	uniformity	NOUN
ftr-410	430	19	would	would	AUX
ftr-410	430	20	beset	beset	VERB
ftr-410	430	21	similarly	similarly	ADV
ftr-410	430	22	situated	situated	ADJ
ftr-410	430	23	taxpayers	taxpayer	NOUN
ftr-410	430	24	.	.	PUNCT
ftr-410	431	1	i	i	PRON
ftr-410	431	2	d.	d.	PROPN
ftr-410	431	3	at	at	ADP
ftr-410	431	4	747	747	NUM
ftr-410	431	5	.	.	PUNCT
ftr-410	432	1	in	in	ADP
ftr-410	432	2	support	support	NOUN
ftr-410	432	3	of	of	ADP
ftr-410	432	4	its	its	PRON
ftr-410	432	5	position	position	NOUN
ftr-410	432	6	,	,	PUNCT
ftr-410	432	7	the	the	DET
ftr-410	432	8	court	court	NOUN
ftr-410	432	9	offered	offer	VERB
ftr-410	432	10	an	an	DET
ftr-410	432	11	example	example	NOUN
ftr-410	432	12	of	of	ADP
ftr-410	432	13	a	a	DET
ftr-410	432	14	hypothetical	hypothetical	ADJ
ftr-410	432	15	taxpayer	taxpayer	NOUN
ftr-410	432	16	who	who	PRON
ftr-410	432	17	purchased	purchase	VERB
ftr-410	432	18	property	property	NOUN
ftr-410	432	19	,	,	PUNCT
ftr-410	432	20	used	use	VERB
ftr-410	432	21	it	it	PRON
ftr-410	432	22	exclusively	exclusively	ADV
ftr-410	432	23	for	for	ADP
ftr-410	432	24	business	business	NOUN
ftr-410	432	25	,	,	PUNCT
ftr-410	432	26	depreciated	depreciate	VERB
ftr-410	432	27	it	it	PRON
ftr-410	432	28	,	,	PUNCT
ftr-410	432	29	and	and	CCONJ
ftr-410	432	30	then	then	ADV
ftr-410	432	31	sold	sell	VERB
ftr-410	432	32	it	it	PRON
ftr-410	432	33	for	for	ADP
ftr-410	432	34	a	a	DET
ftr-410	432	35	gain	gain	NOUN
ftr-410	432	36	.	.	PUNCT
ftr-410	433	1	sharp	sharp	ADJ
ftr-410	433	2	,	,	PUNCT
ftr-410	433	3	199	199	NUM
ftr-410	433	4	f.	f.	NOUN
ftr-410	433	5	supp	supp	PROPN
ftr-410	433	6	.	.	PUNCT
ftr-410	434	1	at	at	ADP
ftr-410	434	2	747	747	NUM
ftr-410	434	3	.	.	PUNCT
ftr-410	435	1	it	it	PRON
ftr-410	435	2	then	then	ADV
ftr-410	435	3	compared	compare	VERB
ftr-410	435	4	the	the	DET
ftr-410	435	5	plight	plight	NOUN
ftr-410	435	6	of	of	ADP
ftr-410	435	7	the	the	DET
ftr-410	435	8	first	first	ADJ
ftr-410	435	9	hypothetical	hypothetical	ADJ
ftr-410	435	10	taxpayer	taxpayer	NOUN
ftr-410	435	11	to	to	ADP
ftr-410	435	12	a	a	DET
ftr-410	435	13	different	different	ADJ
ftr-410	435	14	hypothetical	hypothetical	ADJ
ftr-410	435	15	taxpayer	taxpayer	NOUN
ftr-410	435	16	who	who	PRON
ftr-410	435	17	purchased	purchase	VERB
ftr-410	435	18	a	a	DET
ftr-410	435	19	piece	piece	NOUN
ftr-410	435	20	of	of	ADP
ftr-410	435	21	property	property	NOUN
ftr-410	435	22	fourfold	fourfold	VERB
ftr-410	435	23	the	the	DET
ftr-410	435	24	size	size	NOUN
ftr-410	435	25	and	and	CCONJ
ftr-410	435	26	cost	cost	NOUN
ftr-410	435	27	and	and	CCONJ
ftr-410	435	28	used	use	VERB
ftr-410	435	29	onefourth	onefourth	NOUN
ftr-410	435	30	of	of	ADP
ftr-410	435	31	the	the	DET
ftr-410	435	32	property	property	NOUN
ftr-410	435	33	for	for	ADP
ftr-410	435	34	business	business	NOUN
ftr-410	435	35	and	and	CCONJ
ftr-410	435	36	three	three	NUM
ftr-410	435	37	-	-	PUNCT
ftr-410	435	38	fourths	fourth	NOUN
ftr-410	435	39	for	for	ADP
ftr-410	435	40	personal	personal	ADJ
ftr-410	435	41	-	-	PUNCT
ftr-410	435	42	use	use	NOUN
ftr-410	435	43	.	.	PUNCT
ftr-410	436	1	i	i	PRON
ftr-410	436	2	d.	d.	PROPN
ftr-410	436	3	the	the	DET
ftr-410	436	4	court	court	NOUN
ftr-410	436	5	posited	posit	VERB
ftr-410	436	6	that	that	SCONJ
ftr-410	436	7	under	under	ADP
ftr-410	436	8	a	a	DET
ftr-410	436	9	uniform	uniform	ADJ
ftr-410	436	10	rule	rule	NOUN
ftr-410	436	11	,	,	PUNCT
ftr-410	436	12	the	the	DET
ftr-410	436	13	same	same	ADJ
ftr-410	436	14	tax	tax	NOUN
ftr-410	436	15	consequences	consequence	NOUN
ftr-410	436	16	should	should	AUX
ftr-410	436	17	befall	befall	VERB
ftr-410	436	18	the	the	DET
ftr-410	436	19	first	first	ADJ
ftr-410	436	20	and	and	CCONJ
ftr-410	436	21	second	second	ADJ
ftr-410	436	22	hypothetical	hypothetical	ADJ
ftr-410	436	23	taxpayers	taxpayer	NOUN
ftr-410	436	24	upon	upon	SCONJ
ftr-410	436	25	the	the	DET
ftr-410	436	26	sale	sale	NOUN
ftr-410	436	27	of	of	ADP
ftr-410	436	28	the	the	DET
ftr-410	436	29	business	business	NOUN
ftr-410	436	30	-	-	PUNCT
ftr-410	436	31	use	use	NOUN
ftr-410	436	32	property	property	NOUN
ftr-410	436	33	.	.	PUNCT
ftr-410	437	1	i	i	PRON
ftr-410	437	2	d.	d.	PROPN
ftr-410	437	3	under	under	ADP
ftr-410	437	4	the	the	DET
ftr-410	437	5	taxpayers	taxpayer	NOUN
ftr-410	437	6	'	'	PART
ftr-410	437	7	approach	approach	NOUN
ftr-410	437	8	,	,	PUNCT
ftr-410	437	9	however	however	ADV
ftr-410	437	10	,	,	PUNCT
ftr-410	437	11	the	the	DET
ftr-410	437	12	first	first	ADJ
ftr-410	437	13	and	and	CCONJ
ftr-410	437	14	second	second	ADJ
ftr-410	437	15	hypothetical	hypothetical	ADJ
ftr-410	437	16	taxpayers	taxpayer	NOUN
ftr-410	437	17	would	would	AUX
ftr-410	437	18	each	each	PRON
ftr-410	437	19	experience	experience	VERB
ftr-410	437	20	a	a	DET
ftr-410	437	21	different	different	ADJ
ftr-410	437	22	tax	tax	NOUN
ftr-410	437	23	outcome	outcome	NOUN
ftr-410	437	24	,	,	PUNCT
ftr-410	437	25	making	make	VERB
ftr-410	437	26	the	the	DET
ftr-410	437	27	result	result	NOUN
ftr-410	437	28	inherently	inherently	ADV
ftr-410	437	29	inequitable	inequitable	ADJ
ftr-410	437	30	.	.	PUNCT
ftr-410	438	1	i	i	PRON
ftr-410	438	2	d.	d.	PROPN
ftr-410	438	3	the	the	DET
ftr-410	438	4	court	court	NOUN
ftr-410	438	5	also	also	ADV
ftr-410	438	6	pointed	point	VERB
ftr-410	438	7	out	out	ADP
ftr-410	438	8	that	that	SCONJ
ftr-410	438	9	the	the	DET
ftr-410	438	10	taxpayers	taxpayer	NOUN
ftr-410	438	11	'	'	PART
ftr-410	438	12	methodology	methodology	NOUN
ftr-410	438	13	of	of	ADP
ftr-410	438	14	calculating	calculate	VERB
ftr-410	438	15	their	their	PRON
ftr-410	438	16	depreciation	depreciation	NOUN
ftr-410	438	17	deduction	deduction	NOUN
ftr-410	438	18	(	(	PUNCT
ftr-410	438	19	24	24	NUM
ftr-410	438	20	%	%	NOUN
ftr-410	438	21	of	of	ADP
ftr-410	438	22	the	the	DET
ftr-410	438	23	airplane	airplane	NOUN
ftr-410	438	24	rather	rather	ADV
ftr-410	438	25	than	than	ADP
ftr-410	438	26	the	the	DET
ftr-410	438	27	whole	whole	NOUN
ftr-410	438	28	)	)	PUNCT
ftr-410	438	29	suggested	suggest	VERB
ftr-410	438	30	the	the	DET
ftr-410	438	31	taxpayers	taxpayer	NOUN
ftr-410	438	32	'	'	PART
ftr-410	438	33	tacit	tacit	ADJ
ftr-410	438	34	endorsement	endorsement	NOUN
ftr-410	438	35	that	that	PRON
ftr-410	438	36	the	the	DET
ftr-410	438	37	airplane	airplane	NOUN
ftr-410	438	38	was	be	AUX
ftr-410	438	39	really	really	ADV
ftr-410	438	40	two	two	NUM
ftr-410	438	41	separate	separate	ADJ
ftr-410	438	42	and	and	CCONJ
ftr-410	438	43	distinct	distinct	ADJ
ftr-410	438	44	pieces	piece	NOUN
ftr-410	438	45	of	of	ADP
ftr-410	438	46	property	property	NOUN
ftr-410	438	47	"	"	PUNCT
ftr-410	438	48	trapped	trap	VERB
ftr-410	438	49	"	"	PUNCT
ftr-410	438	50	in	in	ADP
ftr-410	438	51	one	one	NUM
ftr-410	438	52	body	body	NOUN
ftr-410	438	53	.	.	PUNCT
ftr-410	439	1	83	83	NUM
ftr-410	439	2	.	.	PUNCT
ftr-410	439	3	regs	regs	PROPN
ftr-410	439	4	.	.	PUNCT
ftr-410	440	1	§	§	PROPN
ftr-410	440	2	1.121	1.121	NUM
ftr-410	440	3	-	-	SYM
ftr-410	440	4	1(e	1(e	NUM
ftr-410	440	5	)	)	PUNCT
ftr-410	440	6	.	.	PUNCT
ftr-410	441	1	84	84	NUM
ftr-410	441	2	.	.	PUNCT
ftr-410	442	1	see	see	VERB
ftr-410	442	2	supra	supra	PROPN
ftr-410	442	3	note	note	PROPN
ftr-410	442	4	73	73	NUM
ftr-410	442	5	.	.	PUNCT
ftr-410	442	6	85	85	NUM
ftr-410	442	7	.	.	PUNCT
ftr-410	443	1	irc	irc	PROPN
ftr-410	443	2	§	§	PROPN
ftr-410	443	3	123	123	NUM
ftr-410	443	4	1(b	1(b	NUM
ftr-410	443	5	)	)	PUNCT
ftr-410	443	6	.	.	PUNCT
ftr-410	444	1	[	[	X
ftr-410	444	2	vol	vol	NOUN
ftr-410	444	3	.	.	PUNCT
ftr-410	445	1	7.-9	7.-9	NUM
ftr-410	445	2	a	a	DET
ftr-410	445	3	new	new	ADJ
ftr-410	445	4	model	model	NOUN
ftr-410	445	5	for	for	ADP
ftr-410	445	6	identifying	identify	VERB
ftr-410	445	7	basis	basis	NOUN
ftr-410	445	8	in	in	ADP
ftr-410	445	9	life	life	NOUN
ftr-410	445	10	insurance	insurance	NOUN
ftr-410	445	11	the	the	DET
ftr-410	445	12	costs	cost	NOUN
ftr-410	445	13	associated	associate	VERB
ftr-410	445	14	with	with	ADP
ftr-410	445	15	its	its	PRON
ftr-410	445	16	upkeep	upkeep	NOUN
ftr-410	445	17	would	would	AUX
ftr-410	445	18	be	be	AUX
ftr-410	445	19	deductible	deductible	ADJ
ftr-410	445	20	6	6	NUM
ftr-410	445	21	or	or	CCONJ
ftr-410	445	22	capitalized	capitalize	VERB
ftr-410	445	23	,	,	PUNCT
ftr-410	445	24	7	7	NUM
ftr-410	445	25	as	as	SCONJ
ftr-410	445	26	the	the	DET
ftr-410	445	27	case	case	NOUN
ftr-410	445	28	may	may	AUX
ftr-410	445	29	be	be	AUX
ftr-410	445	30	.	.	PUNCT
ftr-410	446	1	when	when	SCONJ
ftr-410	446	2	the	the	DET
ftr-410	446	3	taxpayers	taxpayer	NOUN
ftr-410	446	4	subsequently	subsequently	ADV
ftr-410	446	5	sold	sell	VERB
ftr-410	446	6	the	the	DET
ftr-410	446	7	two	two	NUM
ftr-410	446	8	-	-	PUNCT
ftr-410	446	9	family	family	NOUN
ftr-410	446	10	home	home	NOUN
ftr-410	446	11	,	,	PUNCT
ftr-410	446	12	the	the	DET
ftr-410	446	13	code	code	NOUN
ftr-410	446	14	would	would	AUX
ftr-410	446	15	treat	treat	VERB
ftr-410	446	16	the	the	DET
ftr-410	446	17	sale	sale	NOUN
ftr-410	446	18	as	as	SCONJ
ftr-410	446	19	if	if	SCONJ
ftr-410	446	20	it	it	PRON
ftr-410	446	21	consisted	consist	VERB
ftr-410	446	22	of	of	ADP
ftr-410	446	23	two	two	NUM
ftr-410	446	24	components	component	NOUN
ftr-410	446	25	.	.	PUNCT
ftr-410	447	1	8	8	NUM
ftr-410	447	2	an	an	DET
ftr-410	447	3	allocation	allocation	NOUN
ftr-410	447	4	of	of	ADP
ftr-410	447	5	the	the	DET
ftr-410	447	6	sales	sale	NOUN
ftr-410	447	7	price	price	NOUN
ftr-410	447	8	would	would	AUX
ftr-410	447	9	therefore	therefore	ADV
ftr-410	447	10	have	have	VERB
ftr-410	447	11	to	to	PART
ftr-410	447	12	be	be	AUX
ftr-410	447	13	made	make	VERB
ftr-410	447	14	,	,	PUNCT
ftr-410	447	15	and	and	CCONJ
ftr-410	447	16	two	two	NUM
ftr-410	447	17	independent	independent	ADJ
ftr-410	447	18	tax	tax	NOUN
ftr-410	447	19	analyses	analysis	NOUN
ftr-410	447	20	would	would	AUX
ftr-410	447	21	have	have	VERB
ftr-410	447	22	to	to	PART
ftr-410	447	23	be	be	AUX
ftr-410	447	24	conducted	conduct	VERB
ftr-410	447	25	.	.	PUNCT
ftr-410	448	1	9	9	NUM
ftr-410	448	2	to	to	PART
ftr-410	448	3	illustrate	illustrate	VERB
ftr-410	448	4	,	,	PUNCT
ftr-410	448	5	suppose	suppose	VERB
ftr-410	448	6	taxpayers	taxpayer	NOUN
ftr-410	448	7	purchased	purchase	VERB
ftr-410	448	8	a	a	DET
ftr-410	448	9	two	two	NUM
ftr-410	448	10	-	-	PUNCT
ftr-410	448	11	family	family	NOUN
ftr-410	448	12	home	home	NOUN
ftr-410	448	13	for	for	ADP
ftr-410	448	14	$	$	SYM
ftr-410	448	15	500,000	500,000	NUM
ftr-410	448	16	,	,	PUNCT
ftr-410	448	17	with	with	ADP
ftr-410	448	18	$	$	SYM
ftr-410	448	19	375,000	375,000	NUM
ftr-410	448	20	of	of	ADP
ftr-410	448	21	the	the	DET
ftr-410	448	22	value	value	NOUN
ftr-410	448	23	allocable	allocable	ADJ
ftr-410	448	24	to	to	ADP
ftr-410	448	25	the	the	DET
ftr-410	448	26	personal	personal	ADJ
ftr-410	448	27	-	-	PUNCT
ftr-410	448	28	home	home	NOUN
ftr-410	448	29	component	component	NOUN
ftr-410	448	30	and	and	CCONJ
ftr-410	448	31	$	$	SYM
ftr-410	448	32	125,000	125,000	NUM
ftr-410	448	33	of	of	ADP
ftr-410	448	34	the	the	DET
ftr-410	448	35	value	value	NOUN
ftr-410	448	36	allocable	allocable	ADJ
ftr-410	448	37	to	to	ADP
ftr-410	448	38	the	the	DET
ftr-410	448	39	rental	rental	ADJ
ftr-410	448	40	-	-	PUNCT
ftr-410	448	41	unit	unit	NOUN
ftr-410	448	42	component	component	NOUN
ftr-410	448	43	of	of	ADP
ftr-410	448	44	the	the	DET
ftr-410	448	45	property	property	NOUN
ftr-410	448	46	.	.	PUNCT
ftr-410	449	1	suppose	suppose	VERB
ftr-410	449	2	further	far	ADV
ftr-410	449	3	that	that	SCONJ
ftr-410	449	4	the	the	DET
ftr-410	449	5	taxpayers	taxpayer	NOUN
ftr-410	449	6	were	be	AUX
ftr-410	449	7	permitted	permit	VERB
ftr-410	449	8	$	$	SYM
ftr-410	449	9	100,000	100,000	NUM
ftr-410	449	10	of	of	ADP
ftr-410	449	11	depreciation	depreciation	NOUN
ftr-410	449	12	deductions	deduction	NOUN
ftr-410	449	13	with	with	ADP
ftr-410	449	14	respect	respect	NOUN
ftr-410	449	15	to	to	ADP
ftr-410	449	16	the	the	DET
ftr-410	449	17	rental	rental	ADJ
ftr-410	449	18	-	-	PUNCT
ftr-410	449	19	unit	unit	NOUN
ftr-410	449	20	component	component	NOUN
ftr-410	449	21	.	.	PUNCT
ftr-410	450	1	consider	consider	VERB
ftr-410	450	2	the	the	DET
ftr-410	450	3	tax	tax	NOUN
ftr-410	450	4	consequences	consequence	NOUN
ftr-410	450	5	were	be	AUX
ftr-410	450	6	the	the	DET
ftr-410	450	7	two	two	NUM
ftr-410	450	8	-	-	PUNCT
ftr-410	450	9	family	family	NOUN
ftr-410	450	10	home	home	NOUN
ftr-410	450	11	sold	sell	VERB
ftr-410	450	12	for	for	ADP
ftr-410	450	13	$	$	SYM
ftr-410	450	14	1.1	1.1	NUM
ftr-410	450	15	million.9	million.9	NOUN
ftr-410	450	16	the	the	DET
ftr-410	450	17	allocation	allocation	NOUN
ftr-410	450	18	would	would	AUX
ftr-410	450	19	be	be	AUX
ftr-410	450	20	as	as	SCONJ
ftr-410	450	21	follows	follow	VERB
ftr-410	450	22	:	:	PUNCT
ftr-410	450	23	home	home	NOUN
ftr-410	450	24	rental	rental	ADJ
ftr-410	450	25	property	property	NOUN
ftr-410	450	26	cost	cost	NOUN
ftr-410	450	27	basis	basis	NOUN
ftr-410	450	28	$	$	SYM
ftr-410	450	29	375,000	375,000	NUM
ftr-410	450	30	$	$	SYM
ftr-410	450	31	125,000	125,000	NUM
ftr-410	450	32	depreciation	depreciation	NOUN
ftr-410	450	33	(	(	PUNCT
ftr-410	450	34	$	$	SYM
ftr-410	450	35	0	0	NUM
ftr-410	450	36	)	)	PUNCT
ftr-410	450	37	(	(	PUNCT
ftr-410	450	38	$	$	SYM
ftr-410	450	39	100,000	100,000	NUM
ftr-410	450	40	)	)	PUNCT
ftr-410	450	41	adjusted	adjust	VERB
ftr-410	450	42	basis	basis	NOUN
ftr-410	450	43	$	$	SYM
ftr-410	450	44	375,000	375,000	NUM
ftr-410	450	45	$	$	SYM
ftr-410	450	46	25,000	25,000	NUM
ftr-410	450	47	amount	amount	NOUN
ftr-410	450	48	realized	realize	VERB
ftr-410	450	49	on	on	ADP
ftr-410	450	50	sale	sale	NOUN
ftr-410	450	51	$	$	SYM
ftr-410	450	52	825,000	825,000	NUM
ftr-410	450	53	$	$	SYM
ftr-410	450	54	275,000	275,000	NUM
ftr-410	450	55	adjusted	adjust	VERB
ftr-410	450	56	basis	basis	NOUN
ftr-410	450	57	(	(	PUNCT
ftr-410	450	58	$	$	SYM
ftr-410	450	59	375,000	375,000	NUM
ftr-410	450	60	)	)	PUNCT
ftr-410	450	61	(	(	PUNCT
ftr-410	450	62	$	$	SYM
ftr-410	450	63	25,000	25,000	NUM
ftr-410	450	64	)	)	PUNCT
ftr-410	450	65	gain	gain	VERB
ftr-410	450	66	$	$	SYM
ftr-410	450	67	450,000	450,000	NUM
ftr-410	450	68	$	$	SYM
ftr-410	450	69	250,000	250,000	NUM
ftr-410	450	70	what	what	PRON
ftr-410	450	71	example	example	NOUN
ftr-410	450	72	2	2	NUM
ftr-410	450	73	illustrates	illustrate	VERB
ftr-410	450	74	is	be	AUX
ftr-410	450	75	that	that	SCONJ
ftr-410	450	76	tax	tax	NOUN
ftr-410	450	77	basis	basis	NOUN
ftr-410	450	78	can	can	AUX
ftr-410	450	79	not	not	PART
ftr-410	450	80	be	be	AUX
ftr-410	450	81	shifted	shift	VERB
ftr-410	450	82	or	or	CCONJ
ftr-410	450	83	"	"	PUNCT
ftr-410	450	84	shared	share	VERB
ftr-410	450	85	"	"	PUNCT
ftr-410	450	86	between	between	ADP
ftr-410	450	87	the	the	DET
ftr-410	450	88	personal	personal	ADJ
ftr-410	450	89	-	-	PUNCT
ftr-410	450	90	use	use	NOUN
ftr-410	450	91	property	property	NOUN
ftr-410	450	92	(	(	PUNCT
ftr-410	450	93	i.e.	i.e.	X
ftr-410	450	94	,	,	PUNCT
ftr-410	450	95	the	the	DET
ftr-410	450	96	personal	personal	ADJ
ftr-410	450	97	-	-	PUNCT
ftr-410	450	98	use	use	NOUN
ftr-410	450	99	component	component	NOUN
ftr-410	450	100	)	)	PUNCT
ftr-410	450	101	and	and	CCONJ
ftr-410	450	102	the	the	DET
ftr-410	450	103	rental	rental	ADJ
ftr-410	450	104	-	-	PUNCT
ftr-410	450	105	unit	unit	NOUN
ftr-410	450	106	component	component	NOUN
ftr-410	450	107	.	.	PUNCT
ftr-410	451	1	each	each	DET
ftr-410	451	2	component	component	NOUN
ftr-410	451	3	retains	retain	VERB
ftr-410	451	4	its	its	PRON
ftr-410	451	5	own	own	ADJ
ftr-410	451	6	share	share	NOUN
ftr-410	451	7	of	of	ADP
ftr-410	451	8	basis.9	basis.9	NOUN
ftr-410	451	9	'	'	PUNCT
ftr-410	451	10	like	like	ADP
ftr-410	451	11	a	a	DET
ftr-410	451	12	home	home	NOUN
ftr-410	451	13	,	,	PUNCT
ftr-410	451	14	nonterm	nonterm	ADJ
ftr-410	451	15	insurance	insurance	NOUN
ftr-410	451	16	is	be	AUX
ftr-410	451	17	typcally	typcally	ADV
ftr-410	451	18	acquired	acquire	VERB
ftr-410	451	19	for	for	ADP
ftr-410	451	20	investment	investment	NOUN
ftr-410	451	21	and	and	CCONJ
ftr-410	451	22	noninvestment	noninvestment	ADJ
ftr-410	451	23	reasons	reason	NOUN
ftr-410	451	24	.	.	PUNCT
ftr-410	452	1	more	more	ADV
ftr-410	452	2	specifically	specifically	ADV
ftr-410	452	3	,	,	PUNCT
ftr-410	452	4	they	they	PRON
ftr-410	452	5	acquire	acquire	VERB
ftr-410	452	6	life	life	NOUN
ftr-410	452	7	insurance	insurance	NOUN
ftr-410	452	8	as	as	ADP
ftr-410	452	9	a	a	DET
ftr-410	452	10	mode	mode	NOUN
ftr-410	452	11	of	of	ADP
ftr-410	452	12	consumption	consumption	NOUN
ftr-410	452	13	(	(	PUNCT
ftr-410	452	14	i.e.	i.e.	X
ftr-410	452	15	,	,	PUNCT
ftr-410	452	16	a	a	DET
ftr-410	452	17	mechanism	mechanism	NOUN
ftr-410	452	18	to	to	PART
ftr-410	452	19	alleviate	alleviate	VERB
ftr-410	452	20	emotional	emotional	ADJ
ftr-410	452	21	concerns	concern	NOUN
ftr-410	452	22	and	and	CCONJ
ftr-410	452	23	family	family	NOUN
ftr-410	452	24	turmoil	turmoil	NOUN
ftr-410	452	25	in	in	ADP
ftr-410	452	26	the	the	DET
ftr-410	452	27	event	event	NOUN
ftr-410	452	28	of	of	ADP
ftr-410	452	29	an	an	DET
ftr-410	452	30	untimely	untimely	ADJ
ftr-410	452	31	death	death	NOUN
ftr-410	452	32	)	)	PUNCT
ftr-410	452	33	and	and	CCONJ
ftr-410	452	34	also	also	ADV
ftr-410	452	35	as	as	ADP
ftr-410	452	36	an	an	DET
ftr-410	452	37	investment	investment	NOUN
ftr-410	452	38	vehicle	vehicle	NOUN
ftr-410	452	39	(	(	PUNCT
ftr-410	452	40	i.e.	i.e.	X
ftr-410	452	41	,	,	PUNCT
ftr-410	452	42	a	a	DET
ftr-410	452	43	ready	ready	ADJ
ftr-410	452	44	reserve	reserve	NOUN
ftr-410	452	45	of	of	ADP
ftr-410	452	46	assets	asset	NOUN
ftr-410	452	47	that	that	PRON
ftr-410	452	48	the	the	DET
ftr-410	452	49	policy	policy	NOUN
ftr-410	452	50	owner	owner	NOUN
ftr-410	452	51	can	can	AUX
ftr-410	452	52	borrow	borrow	VERB
ftr-410	452	53	from	from	ADP
ftr-410	452	54	or	or	CCONJ
ftr-410	452	55	withdraw	withdraw	VERB
ftr-410	452	56	against	against	ADP
ftr-410	452	57	)	)	PUNCT
ftr-410	452	58	.	.	PUNCT
ftr-410	453	1	notwithstanding	notwithstanding	ADP
ftr-410	453	2	taxpayers	taxpayer	NOUN
ftr-410	453	3	'	'	PART
ftr-410	453	4	different	different	ADJ
ftr-410	453	5	motives	motive	NOUN
ftr-410	453	6	in	in	ADP
ftr-410	453	7	acquiring	acquire	VERB
ftr-410	453	8	such	such	ADJ
ftr-410	453	9	life	life	NOUN
ftr-410	453	10	insurance	insurance	NOUN
ftr-410	453	11	,	,	PUNCT
ftr-410	453	12	there	there	PRON
ftr-410	453	13	is	be	VERB
ftr-410	453	14	no	no	DET
ftr-410	453	15	need	need	NOUN
ftr-410	453	16	to	to	PART
ftr-410	453	17	decide	decide	VERB
ftr-410	453	18	whether	whether	SCONJ
ftr-410	453	19	a	a	DET
ftr-410	453	20	life	life	NOUN
ftr-410	453	21	insurance	insurance	NOUN
ftr-410	453	22	policy	policy	NOUN
ftr-410	453	23	is	be	AUX
ftr-410	453	24	a	a	DET
ftr-410	453	25	unitary	unitary	ADJ
ftr-410	453	26	asset	asset	NOUN
ftr-410	453	27	(	(	PUNCT
ftr-410	453	28	which	which	PRON
ftr-410	453	29	permits	permit	VERB
ftr-410	453	30	a	a	DET
ftr-410	453	31	shift	shift	NOUN
ftr-410	453	32	in	in	ADP
ftr-410	453	33	basis	basis	NOUN
ftr-410	453	34	from	from	ADP
ftr-410	453	35	the	the	DET
ftr-410	453	36	personal	personal	ADJ
ftr-410	453	37	-	-	PUNCT
ftr-410	453	38	use	use	NOUN
ftr-410	453	39	component	component	NOUN
ftr-410	453	40	to	to	ADP
ftr-410	453	41	the	the	DET
ftr-410	453	42	investment	investment	NOUN
ftr-410	453	43	component	component	NOUN
ftr-410	453	44	)	)	PUNCT
ftr-410	453	45	or	or	CCONJ
ftr-410	453	46	a	a	DET
ftr-410	453	47	dual	dual	ADJ
ftr-410	453	48	use	use	NOUN
ftr-410	453	49	asset	asset	NOUN
ftr-410	453	50	(	(	PUNCT
ftr-410	453	51	which	which	PRON
ftr-410	453	52	does	do	AUX
ftr-410	453	53	not	not	PART
ftr-410	453	54	permit	permit	VERB
ftr-410	453	55	a	a	DET
ftr-410	453	56	shift	shift	NOUN
ftr-410	453	57	in	in	ADP
ftr-410	453	58	basis	basis	NOUN
ftr-410	453	59	)	)	PUNCT
ftr-410	453	60	.	.	PUNCT
ftr-410	454	1	in	in	ADP
ftr-410	454	2	either	either	DET
ftr-410	454	3	case	case	NOUN
ftr-410	454	4	,	,	PUNCT
ftr-410	454	5	the	the	DET
ftr-410	454	6	cost	cost	NOUN
ftr-410	454	7	-	-	PUNCT
ftr-410	454	8	of	of	ADP
ftr-410	454	9	-	-	PUNCT
ftr-410	454	10	insurance	insurance	NOUN
ftr-410	454	11	protection	protection	NOUN
ftr-410	454	12	can	can	AUX
ftr-410	454	13	not	not	PART
ftr-410	454	14	be	be	AUX
ftr-410	454	15	appropriately	appropriately	ADV
ftr-410	454	16	viewed	view	VERB
ftr-410	454	17	as	as	ADP
ftr-410	454	18	a	a	DET
ftr-410	454	19	cost	cost	NOUN
ftr-410	454	20	of	of	ADP
ftr-410	454	21	acquisition	acquisition	NOUN
ftr-410	454	22	;	;	PUNCT
ftr-410	454	23	it	it	PRON
ftr-410	454	24	is	be	AUX
ftr-410	454	25	instead	instead	ADV
ftr-410	454	26	a	a	DET
ftr-410	454	27	cost	cost	NOUN
ftr-410	454	28	of	of	ADP
ftr-410	454	29	upkeep	upkeep	NOUN
ftr-410	454	30	.	.	PUNCT
ftr-410	455	1	and	and	CCONJ
ftr-410	455	2	,	,	PUNCT
ftr-410	455	3	as	as	SCONJ
ftr-410	455	4	we	we	PRON
ftr-410	455	5	elaborate	elaborate	VERB
ftr-410	455	6	,	,	PUNCT
ftr-410	455	7	under	under	ADP
ftr-410	455	8	either	either	CCONJ
ftr-410	455	9	the	the	DET
ftr-410	455	10	unitary	unitary	ADJ
ftr-410	455	11	or	or	CCONJ
ftr-410	455	12	dual	dual	ADJ
ftr-410	455	13	use	use	NOUN
ftr-410	455	14	model	model	NOUN
ftr-410	455	15	,	,	PUNCT
ftr-410	455	16	it	it	PRON
ftr-410	455	17	can	can	AUX
ftr-410	455	18	not	not	PART
ftr-410	455	19	be	be	AUX
ftr-410	455	20	included	include	VERB
ftr-410	455	21	in	in	ADP
ftr-410	455	22	basis	basis	NOUN
ftr-410	455	23	.	.	PUNCT
ftr-410	456	1	86	86	NUM
ftr-410	456	2	.	.	PUNCT
ftr-410	456	3	irc	irc	PROPN
ftr-410	456	4	§	§	PROPN
ftr-410	456	5	168(a	168(a	PROPN
ftr-410	456	6	)	)	PUNCT
ftr-410	456	7	.	.	PUNCT
ftr-410	457	1	87	87	NUM
ftr-410	457	2	.	.	PUNCT
ftr-410	458	1	irc	irc	PROPN
ftr-410	458	2	§	§	PROPN
ftr-410	458	3	263	263	NUM
ftr-410	458	4	.	.	PUNCT
ftr-410	458	5	88	88	NUM
ftr-410	458	6	.	.	PUNCT
ftr-410	459	1	see	see	VERB
ftr-410	459	2	supra	supra	PROPN
ftr-410	459	3	note	note	PROPN
ftr-410	459	4	73	73	NUM
ftr-410	459	5	.	.	PUNCT
ftr-410	459	6	89	89	NUM
ftr-410	459	7	.	.	PUNCT
ftr-410	460	1	i	i	PRON
ftr-410	460	2	d.	d.	PROPN
ftr-410	460	3	90	90	NUM
ftr-410	460	4	.	.	PUNCT
ftr-410	461	1	see	see	VERB
ftr-410	461	2	supra	supra	PROPN
ftr-410	461	3	note	note	PROPN
ftr-410	461	4	69	69	NUM
ftr-410	461	5	.	.	PUNCT
ftr-410	462	1	91	91	NUM
ftr-410	462	2	.	.	PUNCT
ftr-410	463	1	see	see	VERB
ftr-410	463	2	supra	supra	PROPN
ftr-410	463	3	note	note	PROPN
ftr-410	463	4	73	73	NUM
ftr-410	463	5	.	.	PUNCT
ftr-410	464	1	2006	2006	NUM
ftr-410	464	2	]	]	PUNCT
ftr-410	464	3	florida	florida	PROPN
ftr-410	464	4	tax	tax	PROPN
ftr-410	464	5	review	review	PROPN
ftr-410	464	6	b.	b.	PROPN
ftr-410	464	7	the	the	DET
ftr-410	464	8	nature	nature	NOUN
ftr-410	464	9	of	of	ADP
ftr-410	464	10	life	life	NOUN
ftr-410	464	11	insurance	insurance	NOUN
ftr-410	464	12	having	having	AUX
ftr-410	464	13	decided	decide	VERB
ftr-410	464	14	that	that	SCONJ
ftr-410	464	15	classifying	classify	VERB
ftr-410	464	16	life	life	NOUN
ftr-410	464	17	insurance	insurance	NOUN
ftr-410	464	18	as	as	ADP
ftr-410	464	19	a	a	DET
ftr-410	464	20	unitary	unitary	ADJ
ftr-410	464	21	or	or	CCONJ
ftr-410	464	22	dual	dual	ADJ
ftr-410	464	23	use	use	NOUN
ftr-410	464	24	asset	asset	NOUN
ftr-410	464	25	is	be	AUX
ftr-410	464	26	irrelevant	irrelevant	ADJ
ftr-410	464	27	to	to	ADP
ftr-410	464	28	the	the	DET
ftr-410	464	29	basis	basis	NOUN
ftr-410	464	30	question	question	NOUN
ftr-410	464	31	,	,	PUNCT
ftr-410	464	32	the	the	DET
ftr-410	464	33	critical	critical	ADJ
ftr-410	464	34	issue	issue	NOUN
ftr-410	464	35	thus	thus	ADV
ftr-410	464	36	is	be	AUX
ftr-410	464	37	to	to	PART
ftr-410	464	38	distinguish	distinguish	VERB
ftr-410	464	39	between	between	ADP
ftr-410	464	40	the	the	DET
ftr-410	464	41	acquisition	acquisition	NOUN
ftr-410	464	42	and	and	CCONJ
ftr-410	464	43	upkeep	upkeep	NOUN
ftr-410	464	44	costs	cost	NOUN
ftr-410	464	45	as	as	SCONJ
ftr-410	464	46	they	they	PRON
ftr-410	464	47	pertain	pertain	VERB
ftr-410	464	48	to	to	ADP
ftr-410	464	49	life	life	NOUN
ftr-410	464	50	insurance	insurance	NOUN
ftr-410	464	51	.	.	PUNCT
ftr-410	465	1	we	we	PRON
ftr-410	465	2	believe	believe	VERB
ftr-410	465	3	that	that	SCONJ
ftr-410	465	4	the	the	DET
ftr-410	465	5	portion	portion	NOUN
ftr-410	465	6	of	of	ADP
ftr-410	465	7	the	the	DET
ftr-410	465	8	premium	premium	NOUN
ftr-410	465	9	allocated	allocate	VERB
ftr-410	465	10	to	to	ADP
ftr-410	465	11	investment	investment	NOUN
ftr-410	465	12	,	,	PUNCT
ftr-410	465	13	including	include	VERB
ftr-410	465	14	any	any	DET
ftr-410	465	15	commissions	commission	NOUN
ftr-410	465	16	incurred	incur	VERB
ftr-410	465	17	in	in	ADP
ftr-410	465	18	acquiring	acquire	VERB
ftr-410	465	19	the	the	DET
ftr-410	465	20	investment	investment	NOUN
ftr-410	465	21	,	,	PUNCT
ftr-410	465	22	should	should	AUX
ftr-410	465	23	be	be	AUX
ftr-410	465	24	included	include	VERB
ftr-410	465	25	in	in	ADP
ftr-410	465	26	the	the	DET
ftr-410	465	27	policy	policy	NOUN
ftr-410	465	28	's	's	PART
ftr-410	465	29	tax	tax	NOUN
ftr-410	465	30	basis	basis	NOUN
ftr-410	465	31	.	.	PUNCT
ftr-410	466	1	in	in	ADP
ftr-410	466	2	contrast	contrast	NOUN
ftr-410	466	3	,	,	PUNCT
ftr-410	466	4	the	the	DET
ftr-410	466	5	mortality	mortality	NOUN
ftr-410	466	6	charges	charge	NOUN
ftr-410	466	7	associated	associate	VERB
ftr-410	466	8	with	with	ADP
ftr-410	466	9	the	the	DET
ftr-410	466	10	maintenance	maintenance	NOUN
ftr-410	466	11	of	of	ADP
ftr-410	466	12	the	the	DET
ftr-410	466	13	policy	policy	NOUN
ftr-410	466	14	should	should	AUX
ftr-410	466	15	be	be	AUX
ftr-410	466	16	excluded	exclude	VERB
ftr-410	466	17	.	.	PUNCT
ftr-410	467	1	adherents	adherent	NOUN
ftr-410	467	2	to	to	ADP
ftr-410	467	3	the	the	DET
ftr-410	467	4	aggregate	aggregate	ADJ
ftr-410	467	5	premium	premium	NOUN
ftr-410	467	6	theory	theory	NOUN
ftr-410	467	7	are	be	AUX
ftr-410	467	8	misguided	misguided	ADJ
ftr-410	467	9	when	when	SCONJ
ftr-410	467	10	they	they	PRON
ftr-410	467	11	claim	claim	VERB
ftr-410	467	12	that	that	SCONJ
ftr-410	467	13	the	the	DET
ftr-410	467	14	portion	portion	NOUN
ftr-410	467	15	of	of	ADP
ftr-410	467	16	the	the	DET
ftr-410	467	17	premium	premium	NOUN
ftr-410	467	18	allocable	allocable	ADJ
ftr-410	467	19	to	to	ADP
ftr-410	467	20	the	the	DET
ftr-410	467	21	cost	cost	NOUN
ftr-410	467	22	of	of	ADP
ftr-410	467	23	maintaining	maintain	VERB
ftr-410	467	24	the	the	DET
ftr-410	467	25	insurance	insurance	NOUN
ftr-410	467	26	can	can	AUX
ftr-410	467	27	be	be	AUX
ftr-410	467	28	added	add	VERB
ftr-410	467	29	to	to	ADP
ftr-410	467	30	the	the	DET
ftr-410	467	31	policy	policy	NOUN
ftr-410	467	32	's	's	PART
ftr-410	467	33	tax	tax	NOUN
ftr-410	467	34	basis	basis	NOUN
ftr-410	467	35	.	.	PUNCT
ftr-410	468	1	the	the	DET
ftr-410	468	2	critical	critical	ADJ
ftr-410	468	3	flaw	flaw	NOUN
ftr-410	468	4	in	in	ADP
ftr-410	468	5	their	their	PRON
ftr-410	468	6	argument	argument	NOUN
ftr-410	468	7	is	be	AUX
ftr-410	468	8	that	that	SCONJ
ftr-410	468	9	they	they	PRON
ftr-410	468	10	treat	treat	VERB
ftr-410	468	11	all	all	DET
ftr-410	468	12	premium	premium	NOUN
ftr-410	468	13	expenses	expense	NOUN
ftr-410	468	14	as	as	ADP
ftr-410	468	15	acquisition	acquisition	NOUN
ftr-410	468	16	costs	cost	NOUN
ftr-410	468	17	.	.	PUNCT
ftr-410	469	1	yet	yet	ADV
ftr-410	469	2	,	,	PUNCT
ftr-410	469	3	this	this	DET
ftr-410	469	4	proposition	proposition	NOUN
ftr-410	469	5	can	can	AUX
ftr-410	469	6	not	not	PART
ftr-410	469	7	possibly	possibly	ADV
ftr-410	469	8	be	be	AUX
ftr-410	469	9	true	true	ADJ
ftr-410	469	10	:	:	PUNCT
ftr-410	469	11	just	just	ADV
ftr-410	469	12	as	as	SCONJ
ftr-410	469	13	a	a	DET
ftr-410	469	14	home	home	NOUN
ftr-410	469	15	needs	need	VERB
ftr-410	469	16	annual	annual	ADJ
ftr-410	469	17	repairs	repair	NOUN
ftr-410	469	18	to	to	PART
ftr-410	469	19	keep	keep	VERB
ftr-410	469	20	it	it	PRON
ftr-410	469	21	in	in	ADP
ftr-410	469	22	good	good	ADJ
ftr-410	469	23	working	working	NOUN
ftr-410	469	24	order	order	NOUN
ftr-410	469	25	,	,	PUNCT
ftr-410	469	26	a	a	DET
ftr-410	469	27	life	life	NOUN
ftr-410	469	28	insurance	insurance	NOUN
ftr-410	469	29	policy	policy	NOUN
ftr-410	469	30	generally	generally	ADV
ftr-410	469	31	needs	need	VERB
ftr-410	469	32	an	an	DET
ftr-410	469	33	annual	annual	ADJ
ftr-410	469	34	cash	cash	NOUN
ftr-410	469	35	infusion	infusion	NOUN
ftr-410	469	36	to	to	PART
ftr-410	469	37	keep	keep	VERB
ftr-410	469	38	it	it	PRON
ftr-410	469	39	intact	intact	ADJ
ftr-410	469	40	.	.	PUNCT
ftr-410	470	1	indeed	indeed	ADV
ftr-410	470	2	,	,	PUNCT
ftr-410	470	3	where	where	SCONJ
ftr-410	470	4	the	the	DET
ftr-410	470	5	courts	court	NOUN
ftr-410	470	6	have	have	AUX
ftr-410	470	7	considered	consider	VERB
ftr-410	470	8	the	the	DET
ftr-410	470	9	basis	basis	NOUN
ftr-410	470	10	question	question	NOUN
ftr-410	470	11	in	in	ADP
ftr-410	470	12	the	the	DET
ftr-410	470	13	context	context	NOUN
ftr-410	470	14	of	of	ADP
ftr-410	470	15	a	a	DET
ftr-410	470	16	sale	sale	NOUN
ftr-410	470	17	at	at	ADP
ftr-410	470	18	a	a	DET
ftr-410	470	19	loss	loss	NOUN
ftr-410	470	20	,	,	PUNCT
ftr-410	470	21	they	they	PRON
ftr-410	470	22	have	have	AUX
ftr-410	470	23	uniformly	uniformly	ADV
ftr-410	470	24	treated	treat	VERB
ftr-410	470	25	the	the	DET
ftr-410	470	26	premium	premium	NOUN
ftr-410	470	27	portion	portion	NOUN
ftr-410	470	28	allocable	allocable	ADJ
ftr-410	470	29	to	to	ADP
ftr-410	470	30	the	the	DET
ftr-410	470	31	carrying	carrying	NOUN
ftr-410	470	32	costs	cost	NOUN
ftr-410	470	33	of	of	ADP
ftr-410	470	34	the	the	DET
ftr-410	470	35	policy	policy	NOUN
ftr-410	470	36	as	as	ADP
ftr-410	470	37	an	an	DET
ftr-410	470	38	annual	annual	ADJ
ftr-410	470	39	upkeep	upkeep	NOUN
ftr-410	470	40	expense.92	expense.92	PROPN
ftr-410	470	41	as	as	ADP
ftr-410	470	42	such	such	ADJ
ftr-410	470	43	they	they	PRON
ftr-410	470	44	have	have	AUX
ftr-410	470	45	excluded	exclude	VERB
ftr-410	470	46	the	the	DET
ftr-410	470	47	cost	cost	NOUN
ftr-410	470	48	-	-	PUNCT
ftr-410	470	49	of	of	ADP
ftr-410	470	50	-	-	PUNCT
ftr-410	470	51	insurance	insurance	NOUN
ftr-410	470	52	protection	protection	NOUN
ftr-410	470	53	from	from	ADP
ftr-410	470	54	basis	basis	NOUN
ftr-410	470	55	and	and	CCONJ
ftr-410	470	56	denied	deny	VERB
ftr-410	470	57	the	the	DET
ftr-410	470	58	claimed	claim	VERB
ftr-410	470	59	loss	loss	NOUN
ftr-410	470	60	deduction.93	deduction.93	NOUN
ftr-410	470	61	and	and	CCONJ
ftr-410	470	62	although	although	SCONJ
ftr-410	470	63	the	the	DET
ftr-410	470	64	irs	irs	PROPN
ftr-410	470	65	in	in	ADP
ftr-410	470	66	both	both	DET
ftr-410	470	67	office	office	NOUN
ftr-410	470	68	decision	decision	NOUN
ftr-410	470	69	724	724	NUM
ftr-410	470	70	and	and	CCONJ
ftr-410	470	71	reverend	reverend	AUX
ftr-410	470	72	ruling	rule	VERB
ftr-410	470	73	70	70	NUM
ftr-410	470	74	-	-	SYM
ftr-410	470	75	38	38	NUM
ftr-410	470	76	concluded	conclude	VERB
ftr-410	470	77	that	that	SCONJ
ftr-410	470	78	the	the	DET
ftr-410	470	79	cost	cost	NOUN
ftr-410	470	80	-	-	PUNCT
ftr-410	470	81	of	of	ADP
ftr-410	470	82	-	-	PUNCT
ftr-410	470	83	insurance	insurance	NOUN
ftr-410	470	84	protection	protection	NOUN
ftr-410	470	85	may	may	AUX
ftr-410	470	86	be	be	AUX
ftr-410	470	87	included	include	VERB
ftr-410	470	88	in	in	ADP
ftr-410	470	89	basis	basis	NOUN
ftr-410	470	90	in	in	ADP
ftr-410	470	91	the	the	DET
ftr-410	470	92	context	context	NOUN
ftr-410	470	93	of	of	ADP
ftr-410	470	94	computing	compute	VERB
ftr-410	470	95	gain	gain	NOUN
ftr-410	470	96	,	,	PUNCT
ftr-410	470	97	it	it	PRON
ftr-410	470	98	failed	fail	VERB
ftr-410	470	99	to	to	PART
ftr-410	470	100	provide	provide	VERB
ftr-410	470	101	a	a	DET
ftr-410	470	102	theory	theory	NOUN
ftr-410	470	103	that	that	PRON
ftr-410	470	104	would	would	AUX
ftr-410	470	105	justify	justify	VERB
ftr-410	470	106	such	such	DET
ftr-410	470	107	a	a	DET
ftr-410	470	108	departure	departure	NOUN
ftr-410	470	109	from	from	ADP
ftr-410	470	110	conventional	conventional	ADJ
ftr-410	470	111	tax	tax	NOUN
ftr-410	470	112	-	-	PUNCT
ftr-410	470	113	basis	basis	NOUN
ftr-410	470	114	principles	principle	NOUN
ftr-410	470	115	.	.	PUNCT
ftr-410	471	1	in	in	ADP
ftr-410	471	2	the	the	DET
ftr-410	471	3	end	end	NOUN
ftr-410	471	4	,	,	PUNCT
ftr-410	471	5	the	the	DET
ftr-410	471	6	aggregate	aggregate	ADJ
ftr-410	471	7	premium	premium	NOUN
ftr-410	471	8	theory	theory	NOUN
ftr-410	471	9	can	can	AUX
ftr-410	471	10	not	not	PART
ftr-410	471	11	be	be	AUX
ftr-410	471	12	justified	justify	VERB
ftr-410	471	13	on	on	ADP
ftr-410	471	14	policy	policy	NOUN
ftr-410	471	15	grounds	ground	NOUN
ftr-410	471	16	.	.	PUNCT
ftr-410	472	1	it	it	PRON
ftr-410	472	2	rests	rest	VERB
ftr-410	472	3	on	on	ADP
ftr-410	472	4	the	the	DET
ftr-410	472	5	fallacious	fallacious	ADJ
ftr-410	472	6	assumption	assumption	NOUN
ftr-410	472	7	that	that	SCONJ
ftr-410	472	8	premium	premium	ADJ
ftr-410	472	9	payments	payment	NOUN
ftr-410	472	10	related	relate	VERB
ftr-410	472	11	to	to	ADP
ftr-410	472	12	the	the	DET
ftr-410	472	13	mortality	mortality	NOUN
ftr-410	472	14	charge	charge	NOUN
ftr-410	472	15	must	must	AUX
ftr-410	472	16	be	be	AUX
ftr-410	472	17	added	add	VERB
ftr-410	472	18	to	to	ADP
ftr-410	472	19	the	the	DET
ftr-410	472	20	basis	basis	NOUN
ftr-410	472	21	of	of	ADP
ftr-410	472	22	the	the	DET
ftr-410	472	23	investment	investment	NOUN
ftr-410	472	24	component	component	NOUN
ftr-410	472	25	.	.	PUNCT
ftr-410	473	1	there	there	PRON
ftr-410	473	2	is	be	VERB
ftr-410	473	3	,	,	PUNCT
ftr-410	473	4	in	in	ADP
ftr-410	473	5	short	short	ADJ
ftr-410	473	6	,	,	PUNCT
ftr-410	473	7	no	no	DET
ftr-410	473	8	justification	justification	NOUN
ftr-410	473	9	for	for	ADP
ftr-410	473	10	attributing	attribute	VERB
ftr-410	473	11	the	the	DET
ftr-410	473	12	cost	cost	NOUN
ftr-410	473	13	-	-	PUNCT
ftr-410	473	14	of	of	ADP
ftr-410	473	15	-	-	PUNCT
ftr-410	473	16	insurance	insurance	NOUN
ftr-410	473	17	protection	protection	NOUN
ftr-410	473	18	to	to	ADP
ftr-410	473	19	the	the	DET
ftr-410	473	20	investment	investment	NOUN
ftr-410	473	21	component	component	NOUN
ftr-410	473	22	.	.	PUNCT
ftr-410	474	1	iv	iv	X
ftr-410	474	2	.	.	PUNCT
ftr-410	475	1	computing	compute	VERB
ftr-410	475	2	tax	tax	NOUN
ftr-410	475	3	basis	basis	NOUN
ftr-410	475	4	under	under	ADP
ftr-410	475	5	the	the	DET
ftr-410	475	6	policy	policy	NOUN
ftr-410	475	7	investment	investment	NOUN
ftr-410	475	8	theory	theory	NOUN
ftr-410	475	9	having	having	AUX
ftr-410	475	10	established	establish	VERB
ftr-410	475	11	the	the	DET
ftr-410	475	12	superiority	superiority	NOUN
ftr-410	475	13	of	of	ADP
ftr-410	475	14	the	the	DET
ftr-410	475	15	policy	policy	NOUN
ftr-410	475	16	investment	investment	NOUN
ftr-410	475	17	theory	theory	NOUN
ftr-410	475	18	,	,	PUNCT
ftr-410	475	19	we	we	PRON
ftr-410	475	20	consider	consider	VERB
ftr-410	475	21	its	its	PRON
ftr-410	475	22	application	application	NOUN
ftr-410	475	23	.	.	PUNCT
ftr-410	476	1	insurance	insurance	NOUN
ftr-410	476	2	companies	company	NOUN
ftr-410	476	3	do	do	AUX
ftr-410	476	4	not	not	PART
ftr-410	476	5	ordinarily	ordinarily	ADV
ftr-410	476	6	provide	provide	VERB
ftr-410	476	7	the	the	DET
ftr-410	476	8	insured	insure	VERB
ftr-410	476	9	with	with	ADP
ftr-410	476	10	a	a	DET
ftr-410	476	11	statement	statement	NOUN
ftr-410	476	12	allocating	allocate	VERB
ftr-410	476	13	a	a	DET
ftr-410	476	14	portion	portion	NOUN
ftr-410	476	15	of	of	ADP
ftr-410	476	16	the	the	DET
ftr-410	476	17	premium	premium	NOUN
ftr-410	476	18	to	to	ADP
ftr-410	476	19	the	the	DET
ftr-410	476	20	cost	cost	NOUN
ftr-410	476	21	-	-	PUNCT
ftr-410	476	22	of	of	ADP
ftr-410	476	23	-	-	PUNCT
ftr-410	476	24	insurance	insurance	NOUN
ftr-410	476	25	protection	protection	NOUN
ftr-410	476	26	.	.	PUNCT
ftr-410	477	1	nevertheless	nevertheless	ADV
ftr-410	477	2	,	,	PUNCT
ftr-410	477	3	there	there	PRON
ftr-410	477	4	are	be	VERB
ftr-410	477	5	actuarial	actuarial	ADJ
ftr-410	477	6	tables	table	NOUN
ftr-410	477	7	readily	readily	ADV
ftr-410	477	8	available	available	ADJ
ftr-410	477	9	that	that	PRON
ftr-410	477	10	could	could	AUX
ftr-410	477	11	fulfill	fulfill	VERB
ftr-410	477	12	this	this	DET
ftr-410	477	13	function	function	NOUN
ftr-410	477	14	(	(	PUNCT
ftr-410	477	15	i.e.	i.e.	X
ftr-410	477	16	,	,	PUNCT
ftr-410	477	17	indicating	indicate	VERB
ftr-410	477	18	how	how	SCONJ
ftr-410	477	19	much	much	ADJ
ftr-410	477	20	insurance	insurance	NOUN
ftr-410	477	21	companies	company	NOUN
ftr-410	477	22	would	would	AUX
ftr-410	477	23	hypothetically	hypothetically	ADV
ftr-410	477	24	charge	charge	VERB
ftr-410	477	25	for	for	ADP
ftr-410	477	26	term	term	NOUN
ftr-410	477	27	insurance	insurance	NOUN
ftr-410	477	28	for	for	ADP
ftr-410	477	29	a	a	DET
ftr-410	477	30	comparable	comparable	ADJ
ftr-410	477	31	insured	insure	VERB
ftr-410	477	32	)	)	PUNCT
ftr-410	477	33	.	.	PUNCT
ftr-410	478	1	the	the	DET
ftr-410	478	2	difference	difference	NOUN
ftr-410	478	3	between	between	ADP
ftr-410	478	4	the	the	DET
ftr-410	478	5	aggregate	aggregate	ADJ
ftr-410	478	6	premium	premium	NOUN
ftr-410	478	7	payments	payment	NOUN
ftr-410	478	8	the	the	DET
ftr-410	478	9	taxpayer	taxpayer	NOUN
ftr-410	478	10	makes	make	VERB
ftr-410	478	11	and	and	CCONJ
ftr-410	478	12	the	the	DET
ftr-410	478	13	hypothetical	hypothetical	ADJ
ftr-410	478	14	term	term	NOUN
ftr-410	478	15	insurance	insurance	NOUN
ftr-410	478	16	figures	figure	NOUN
ftr-410	478	17	located	locate	VERB
ftr-410	478	18	on	on	ADP
ftr-410	478	19	these	these	DET
ftr-410	478	20	tables	table	NOUN
ftr-410	478	21	should	should	AUX
ftr-410	478	22	represent	represent	VERB
ftr-410	478	23	the	the	DET
ftr-410	478	24	taxpayer	taxpayer	NOUN
ftr-410	478	25	's	's	PART
ftr-410	478	26	investment	investment	NOUN
ftr-410	478	27	92	92	NUM
ftr-410	478	28	.	.	PUNCT
ftr-410	479	1	see	see	VERB
ftr-410	479	2	supra	supra	PROPN
ftr-410	479	3	notes	note	VERB
ftr-410	479	4	16	16	NUM
ftr-410	479	5	-	-	SYM
ftr-410	479	6	27	27	NUM
ftr-410	479	7	and	and	CCONJ
ftr-410	479	8	accompanying	accompany	VERB
ftr-410	479	9	text	text	NOUN
ftr-410	479	10	.	.	PUNCT
ftr-410	480	1	93	93	NUM
ftr-410	480	2	.	.	PUNCT
ftr-410	481	1	i	i	PRON
ftr-410	481	2	d.	d.	PROPN
ftr-410	482	1	[	[	X
ftr-410	482	2	vol79	vol79	VERB
ftr-410	482	3	a	a	DET
ftr-410	482	4	new	new	ADJ
ftr-410	482	5	model	model	NOUN
ftr-410	482	6	for	for	ADP
ftr-410	482	7	identifying	identify	VERB
ftr-410	482	8	basis	basis	NOUN
ftr-410	482	9	in	in	ADP
ftr-410	482	10	life	life	NOUN
ftr-410	482	11	insurance	insurance	NOUN
ftr-410	482	12	(	(	PUNCT
ftr-410	482	13	tax	tax	NOUN
ftr-410	482	14	basis	basis	NOUN
ftr-410	482	15	)	)	PUNCT
ftr-410	482	16	in	in	ADP
ftr-410	482	17	the	the	DET
ftr-410	482	18	insurance	insurance	NOUN
ftr-410	482	19	policy	policy	NOUN
ftr-410	482	20	.	.	PUNCT
ftr-410	483	1	hereinafter	hereinafter	NOUN
ftr-410	483	2	,	,	PUNCT
ftr-410	483	3	we	we	PRON
ftr-410	483	4	refer	refer	VERB
ftr-410	483	5	to	to	ADP
ftr-410	483	6	this	this	DET
ftr-410	483	7	methedology	methedology	NOUN
ftr-410	483	8	for	for	ADP
ftr-410	483	9	determining	determine	VERB
ftr-410	483	10	basis	basis	NOUN
ftr-410	483	11	as	as	ADP
ftr-410	483	12	the	the	DET
ftr-410	483	13	hypothetical	hypothetical	ADJ
ftr-410	483	14	term	term	NOUN
ftr-410	483	15	method	method	NOUN
ftr-410	483	16	.	.	PUNCT
ftr-410	484	1	9	9	NUM
ftr-410	484	2	a.	a.	NOUN
ftr-410	484	3	mechanism	mechanism	NOUN
ftr-410	484	4	to	to	PART
ftr-410	484	5	determine	determine	VERB
ftr-410	484	6	the	the	DET
ftr-410	484	7	investment	investment	NOUN
ftr-410	484	8	portion	portion	NOUN
ftr-410	484	9	of	of	ADP
ftr-410	484	10	an	an	DET
ftr-410	484	11	insurance	insurance	NOUN
ftr-410	484	12	policy	policy	NOUN
ftr-410	484	13	when	when	SCONJ
ftr-410	484	14	a	a	DET
ftr-410	484	15	taxpayer	taxpayer	NOUN
ftr-410	484	16	makes	make	VERB
ftr-410	484	17	premium	premium	NOUN
ftr-410	484	18	payments	payment	NOUN
ftr-410	484	19	,	,	PUNCT
ftr-410	484	20	insurance	insurance	NOUN
ftr-410	484	21	companies	company	NOUN
ftr-410	484	22	often	often	ADV
ftr-410	484	23	internally	internally	ADV
ftr-410	484	24	separate	separate	VERB
ftr-410	484	25	these	these	DET
ftr-410	484	26	premium	premium	NOUN
ftr-410	484	27	payments	payment	NOUN
ftr-410	484	28	into	into	ADP
ftr-410	484	29	different	different	ADJ
ftr-410	484	30	"	"	PUNCT
ftr-410	484	31	baskets	basket	NOUN
ftr-410	484	32	.	.	PUNCT
ftr-410	484	33	"	"	PUNCT
ftr-410	485	1	that	that	PRON
ftr-410	485	2	is	be	AUX
ftr-410	485	3	,	,	PUNCT
ftr-410	485	4	they	they	PRON
ftr-410	485	5	place	place	VERB
ftr-410	485	6	one	one	NUM
ftr-410	485	7	portion	portion	NOUN
ftr-410	485	8	of	of	ADP
ftr-410	485	9	the	the	DET
ftr-410	485	10	premium	premium	NOUN
ftr-410	485	11	into	into	ADP
ftr-410	485	12	the	the	DET
ftr-410	485	13	"	"	PUNCT
ftr-410	485	14	basket	basket	NOUN
ftr-410	485	15	"	"	PUNCT
ftr-410	485	16	that	that	PRON
ftr-410	485	17	houses	house	VERB
ftr-410	485	18	the	the	DET
ftr-410	485	19	taxpayer	taxpayer	NOUN
ftr-410	485	20	's	's	PART
ftr-410	485	21	investment	investment	NOUN
ftr-410	485	22	(	(	PUNCT
ftr-410	485	23	i.e.	i.e.	X
ftr-410	485	24	,	,	PUNCT
ftr-410	485	25	the	the	DET
ftr-410	485	26	policy	policy	NOUN
ftr-410	485	27	's	's	PART
ftr-410	485	28	reserve	reserve	PROPN
ftr-410	485	29	account	account	PROPN
ftr-410	485	30	)	)	PUNCT
ftr-410	485	31	,	,	PUNCT
ftr-410	485	32	if	if	SCONJ
ftr-410	485	33	any	any	PRON
ftr-410	485	34	,	,	PUNCT
ftr-410	485	35	and	and	CCONJ
ftr-410	485	36	they	they	PRON
ftr-410	485	37	place	place	VERB
ftr-410	485	38	the	the	DET
ftr-410	485	39	other	other	ADJ
ftr-410	485	40	portion	portion	NOUN
ftr-410	485	41	of	of	ADP
ftr-410	485	42	the	the	DET
ftr-410	485	43	premium	premium	NOUN
ftr-410	485	44	into	into	ADP
ftr-410	485	45	the	the	DET
ftr-410	485	46	"	"	PUNCT
ftr-410	485	47	basket	basket	NOUN
ftr-410	485	48	"	"	PUNCT
ftr-410	485	49	used	use	VERB
ftr-410	485	50	to	to	PART
ftr-410	485	51	pay	pay	VERB
ftr-410	485	52	life	life	NOUN
ftr-410	485	53	insurance	insurance	NOUN
ftr-410	485	54	.	.	PUNCT
ftr-410	486	1	since	since	SCONJ
ftr-410	486	2	this	this	PRON
ftr-410	486	3	is	be	AUX
ftr-410	486	4	how	how	SCONJ
ftr-410	486	5	,	,	PUNCT
ftr-410	486	6	for	for	ADP
ftr-410	486	7	internal	internal	ADJ
ftr-410	486	8	bookkeeping	bookkeeping	NOUN
ftr-410	486	9	purposes	purpose	NOUN
ftr-410	486	10	,	,	PUNCT
ftr-410	486	11	insurance	insurance	NOUN
ftr-410	486	12	companies	company	NOUN
ftr-410	486	13	handle	handle	VERB
ftr-410	486	14	the	the	DET
ftr-410	486	15	receipt	receipt	NOUN
ftr-410	486	16	of	of	ADP
ftr-410	486	17	premium	premium	NOUN
ftr-410	486	18	payments	payment	NOUN
ftr-410	486	19	or	or	CCONJ
ftr-410	486	20	contract	contract	NOUN
ftr-410	486	21	charges	charge	NOUN
ftr-410	486	22	,	,	PUNCT
ftr-410	486	23	it	it	PRON
ftr-410	486	24	seems	seem	VERB
ftr-410	486	25	rather	rather	ADV
ftr-410	486	26	obvious	obvious	ADJ
ftr-410	486	27	that	that	SCONJ
ftr-410	486	28	the	the	DET
ftr-410	486	29	identification	identification	NOUN
ftr-410	486	30	of	of	ADP
ftr-410	486	31	tax	tax	NOUN
ftr-410	486	32	basis	basis	NOUN
ftr-410	486	33	should	should	AUX
ftr-410	486	34	follow	follow	VERB
ftr-410	486	35	suit	suit	NOUN
ftr-410	486	36	.	.	PUNCT
ftr-410	487	1	consider	consider	VERB
ftr-410	487	2	,	,	PUNCT
ftr-410	487	3	for	for	ADP
ftr-410	487	4	example	example	NOUN
ftr-410	487	5	,	,	PUNCT
ftr-410	487	6	estate	estate	NOUN
ftr-410	487	7	of	of	ADP
ftr-410	487	8	wong	wong	PROPN
ftr-410	487	9	wing	wing	PROPN
ftr-410	487	10	non	non	PROPN
ftr-410	487	11	v.	v.	ADP
ftr-410	487	12	comm	comm	NOUN
ftr-410	487	13	r	r	NOUN
ftr-410	487	14	,	,	PUNCT
ftr-410	487	15	a	a	DET
ftr-410	487	16	case	case	NOUN
ftr-410	487	17	in	in	ADP
ftr-410	487	18	which	which	PRON
ftr-410	487	19	a	a	DET
ftr-410	487	20	taxpayer	taxpayer	NOUN
ftr-410	487	21	purchased	purchase	VERB
ftr-410	487	22	a	a	DET
ftr-410	487	23	twenty	twenty	NUM
ftr-410	487	24	-	-	PUNCT
ftr-410	487	25	year	year	NOUN
ftr-410	487	26	endowment	endowment	NOUN
ftr-410	487	27	life	life	NOUN
ftr-410	487	28	insurance	insurance	NOUN
ftr-410	487	29	policy	policy	NOUN
ftr-410	487	30	that	that	PRON
ftr-410	487	31	included	include	VERB
ftr-410	487	32	,	,	PUNCT
ftr-410	487	33	in	in	ADP
ftr-410	487	34	the	the	DET
ftr-410	487	35	case	case	NOUN
ftr-410	487	36	of	of	ADP
ftr-410	487	37	disability	disability	NOUN
ftr-410	487	38	,	,	PUNCT
ftr-410	487	39	a	a	DET
ftr-410	487	40	waiver	waiver	NOUN
ftr-410	487	41	-	-	PUNCT
ftr-410	487	42	of	of	ADP
ftr-410	487	43	-	-	PUNCT
ftr-410	487	44	premium	premium	NOUN
ftr-410	487	45	feature	feature	NOUN
ftr-410	487	46	.	.	PUNCT
ftr-410	488	1	approximately	approximately	ADV
ftr-410	488	2	halfway	halfway	ADV
ftr-410	488	3	through	through	ADP
ftr-410	488	4	the	the	DET
ftr-410	488	5	contract	contract	NOUN
ftr-410	488	6	's	's	PART
ftr-410	488	7	term	term	NOUN
ftr-410	488	8	,	,	PUNCT
ftr-410	488	9	the	the	DET
ftr-410	488	10	taxpayer	taxpayer	NOUN
ftr-410	488	11	became	become	VERB
ftr-410	488	12	disabled	disabled	ADJ
ftr-410	488	13	and	and	CCONJ
ftr-410	488	14	was	be	AUX
ftr-410	488	15	no	no	ADV
ftr-410	488	16	longer	long	ADV
ftr-410	488	17	obligated	obligate	VERB
ftr-410	488	18	to	to	PART
ftr-410	488	19	make	make	VERB
ftr-410	488	20	premium	premium	NOUN
ftr-410	488	21	payments	payment	NOUN
ftr-410	488	22	.	.	PUNCT
ftr-410	489	1	when	when	SCONJ
ftr-410	489	2	the	the	DET
ftr-410	489	3	policy	policy	NOUN
ftr-410	489	4	ultimately	ultimately	ADV
ftr-410	489	5	matured	mature	VERB
ftr-410	489	6	,	,	PUNCT
ftr-410	489	7	the	the	DET
ftr-410	489	8	taxpayer	taxpayer	NOUN
ftr-410	489	9	received	receive	VERB
ftr-410	489	10	the	the	DET
ftr-410	489	11	face	face	NOUN
ftr-410	489	12	amount	amount	NOUN
ftr-410	489	13	of	of	ADP
ftr-410	489	14	the	the	DET
ftr-410	489	15	policy	policy	NOUN
ftr-410	489	16	along	along	ADP
ftr-410	489	17	with	with	ADP
ftr-410	489	18	accumulated	accumulate	VERB
ftr-410	489	19	mutual	mutual	ADJ
ftr-410	489	20	insurance	insurance	NOUN
ftr-410	489	21	dividends	dividend	NOUN
ftr-410	489	22	and	and	CCONJ
ftr-410	489	23	interest	interest	NOUN
ftr-410	489	24	.	.	PUNCT
ftr-410	490	1	the	the	DET
ftr-410	490	2	taxpayer	taxpayer	NOUN
ftr-410	490	3	claimed	claim	VERB
ftr-410	490	4	that	that	SCONJ
ftr-410	490	5	he	he	PRON
ftr-410	490	6	was	be	AUX
ftr-410	490	7	not	not	PART
ftr-410	490	8	taxable	taxable	ADJ
ftr-410	490	9	on	on	ADP
ftr-410	490	10	the	the	DET
ftr-410	490	11	latter	latter	ADJ
ftr-410	490	12	portion	portion	NOUN
ftr-410	490	13	because	because	SCONJ
ftr-410	490	14	the	the	DET
ftr-410	490	15	aggregate	aggregate	ADJ
ftr-410	490	16	premiums	premium	NOUN
ftr-410	490	17	paid	pay	VERB
ftr-410	490	18	included	include	VERB
ftr-410	490	19	those	those	PRON
ftr-410	490	20	that	that	PRON
ftr-410	490	21	were	be	AUX
ftr-410	490	22	paid	pay	VERB
ftr-410	490	23	on	on	ADP
ftr-410	490	24	his	his	PRON
ftr-410	490	25	behalf	behalf	NOUN
ftr-410	490	26	when	when	SCONJ
ftr-410	490	27	he	he	PRON
ftr-410	490	28	became	become	VERB
ftr-410	490	29	disabled	disabled	ADJ
ftr-410	490	30	.	.	PUNCT
ftr-410	491	1	the	the	DET
ftr-410	491	2	court	court	NOUN
ftr-410	491	3	disagreed	disagree	VERB
ftr-410	491	4	,	,	PUNCT
ftr-410	491	5	holding	hold	VERB
ftr-410	491	6	instead	instead	ADV
ftr-410	491	7	that	that	PRON
ftr-410	491	8	,	,	PUNCT
ftr-410	491	9	for	for	ADP
ftr-410	491	10	tax	tax	NOUN
ftr-410	491	11	basis	basis	NOUN
ftr-410	491	12	purposes	purpose	NOUN
ftr-410	491	13	,	,	PUNCT
ftr-410	491	14	the	the	DET
ftr-410	491	15	premium	premium	NOUN
ftr-410	491	16	payments	payment	NOUN
ftr-410	491	17	were	be	AUX
ftr-410	491	18	separable	separable	ADJ
ftr-410	491	19	:	:	PUNCT
ftr-410	491	20	the	the	DET
ftr-410	491	21	premium	premium	ADJ
ftr-410	491	22	portion	portion	NOUN
ftr-410	491	23	that	that	PRON
ftr-410	491	24	related	relate	VERB
ftr-410	491	25	to	to	ADP
ftr-410	491	26	the	the	DET
ftr-410	491	27	investment	investment	NOUN
ftr-410	491	28	feature	feature	NOUN
ftr-410	491	29	of	of	ADP
ftr-410	491	30	the	the	DET
ftr-410	491	31	contract	contract	NOUN
ftr-410	491	32	counted	count	VERB
ftr-410	491	33	towards	towards	ADP
ftr-410	491	34	tax	tax	NOUN
ftr-410	491	35	basis	basis	NOUN
ftr-410	491	36	;	;	PUNCT
ftr-410	491	37	in	in	ADP
ftr-410	491	38	contrast	contrast	NOUN
ftr-410	491	39	,	,	PUNCT
ftr-410	491	40	the	the	DET
ftr-410	491	41	premium	premium	NOUN
ftr-410	491	42	portion	portion	NOUN
ftr-410	491	43	directed	direct	VERB
ftr-410	491	44	towards	towards	ADP
ftr-410	491	45	disability	disability	NOUN
ftr-410	491	46	protection	protection	NOUN
ftr-410	491	47	(	(	PUNCT
ftr-410	491	48	that	that	PRON
ftr-410	491	49	was	be	AUX
ftr-410	491	50	annually	annually	ADV
ftr-410	491	51	exhausted	exhaust	VERB
ftr-410	491	52	)	)	PUNCT
ftr-410	491	53	did	do	AUX
ftr-410	491	54	not	not	PART
ftr-410	491	55	constitute	constitute	VERB
ftr-410	491	56	part	part	NOUN
ftr-410	491	57	of	of	ADP
ftr-410	491	58	the	the	DET
ftr-410	491	59	policy	policy	NOUN
ftr-410	491	60	's	's	PART
ftr-410	491	61	aggregate	aggregate	ADJ
ftr-410	491	62	basis	basis	NOUN
ftr-410	491	63	.	.	PUNCT
ftr-410	491	64	'	'	PUNCT
ftr-410	491	65	to	to	PART
ftr-410	491	66	illustrate	illustrate	VERB
ftr-410	491	67	the	the	DET
ftr-410	491	68	point	point	NOUN
ftr-410	491	69	the	the	DET
ftr-410	491	70	wing	wing	NOUN
ftr-410	491	71	non	non	PROPN
ftr-410	491	72	court	court	NOUN
ftr-410	491	73	made	make	VERB
ftr-410	491	74	in	in	ADP
ftr-410	491	75	the	the	DET
ftr-410	491	76	life	life	NOUN
ftr-410	491	77	insurance	insurance	NOUN
ftr-410	491	78	context	context	NOUN
ftr-410	491	79	and	and	CCONJ
ftr-410	491	80	application	application	NOUN
ftr-410	491	81	of	of	ADP
ftr-410	491	82	the	the	DET
ftr-410	491	83	hypothetical	hypothetical	ADJ
ftr-410	491	84	term	term	NOUN
ftr-410	491	85	method	method	NOUN
ftr-410	491	86	,	,	PUNCT
ftr-410	491	87	consider	consider	VERB
ftr-410	491	88	a	a	DET
ftr-410	491	89	forty	forty	NUM
ftr-410	491	90	-	-	PUNCT
ftr-410	491	91	year	year	NOUN
ftr-410	491	92	-	-	PUNCT
ftr-410	491	93	old	old	ADJ
ftr-410	491	94	male	male	NOUN
ftr-410	491	95	who	who	PRON
ftr-410	491	96	obtains	obtain	VERB
ftr-410	491	97	a	a	DET
ftr-410	491	98	$	$	SYM
ftr-410	491	99	1	1	NUM
ftr-410	491	100	million	million	NUM
ftr-410	491	101	whole	whole	ADJ
ftr-410	491	102	life	life	NOUN
ftr-410	491	103	insurance	insurance	NOUN
ftr-410	491	104	policy	policy	NOUN
ftr-410	491	105	with	with	ADP
ftr-410	491	106	annual	annual	ADJ
ftr-410	491	107	premiums	premium	NOUN
ftr-410	491	108	of	of	ADP
ftr-410	491	109	$	$	SYM
ftr-410	491	110	10,000	10,000	NUM
ftr-410	491	111	.	.	PUNCT
ftr-410	492	1	suppose	suppose	VERB
ftr-410	492	2	further	far	ADV
ftr-410	492	3	that	that	SCONJ
ftr-410	492	4	the	the	DET
ftr-410	492	5	annual	annual	ADJ
ftr-410	492	6	premium	premium	NOUN
ftr-410	492	7	payments	payment	NOUN
ftr-410	492	8	for	for	ADP
ftr-410	492	9	a	a	DET
ftr-410	492	10	$	$	SYM
ftr-410	492	11	1	1	NUM
ftr-410	492	12	million	million	NUM
ftr-410	492	13	term	term	NOUN
ftr-410	492	14	life	life	NOUN
ftr-410	492	15	insurance	insurance	NOUN
ftr-410	492	16	policy	policy	NOUN
ftr-410	492	17	would	would	AUX
ftr-410	492	18	be	be	AUX
ftr-410	492	19	$	$	SYM
ftr-410	492	20	4,000	4,000	NUM
ftr-410	492	21	.	.	PUNCT
ftr-410	493	1	given	give	VERB
ftr-410	493	2	the	the	DET
ftr-410	493	3	premium	premium	NOUN
ftr-410	493	4	cost	cost	NOUN
ftr-410	493	5	and	and	CCONJ
ftr-410	493	6	the	the	DET
ftr-410	493	7	hypothetical	hypothetical	ADJ
ftr-410	493	8	cost	cost	NOUN
ftr-410	493	9	of	of	ADP
ftr-410	493	10	term	term	NOUN
ftr-410	493	11	insurance	insurance	NOUN
ftr-410	493	12	supplied	supply	VERB
ftr-410	493	13	by	by	ADP
ftr-410	493	14	actuarial	actuarial	ADJ
ftr-410	493	15	tables	table	NOUN
ftr-410	493	16	,	,	PUNCT
ftr-410	493	17	the	the	DET
ftr-410	493	18	taxpayer	taxpayer	NOUN
ftr-410	493	19	's	's	PART
ftr-410	493	20	basis	basis	NOUN
ftr-410	493	21	under	under	ADP
ftr-410	493	22	the	the	DET
ftr-410	493	23	hypothetical	hypothetical	ADJ
ftr-410	493	24	term	term	NOUN
ftr-410	493	25	method	method	NOUN
ftr-410	493	26	would	would	AUX
ftr-410	493	27	be	be	AUX
ftr-410	493	28	$	$	SYM
ftr-410	493	29	60,000	60,000	NUM
ftr-410	493	30	after	after	ADP
ftr-410	493	31	ten	ten	NUM
ftr-410	493	32	years	year	NOUN
ftr-410	493	33	(	(	PUNCT
ftr-410	493	34	$	$	SYM
ftr-410	493	35	100,000	100,000	NUM
ftr-410	493	36	aggregate	aggregate	ADJ
ftr-410	493	37	premium	premium	NOUN
ftr-410	493	38	payments	payment	NOUN
ftr-410	493	39	less	less	ADJ
ftr-410	493	40	the	the	DET
ftr-410	493	41	aggregate	aggregate	ADJ
ftr-410	493	42	term	term	NOUN
ftr-410	493	43	cost	cost	NOUN
ftr-410	493	44	of$40,000).97	of$40,000).97	NOUN
ftr-410	493	45	94	94	NUM
ftr-410	493	46	.	.	PUNCT
ftr-410	494	1	in	in	ADP
ftr-410	494	2	the	the	DET
ftr-410	494	3	context	context	NOUN
ftr-410	494	4	of	of	ADP
ftr-410	494	5	split	split	ADJ
ftr-410	494	6	-	-	PUNCT
ftr-410	494	7	dollar	dollar	NOUN
ftr-410	494	8	policies	policy	NOUN
ftr-410	494	9	,	,	PUNCT
ftr-410	494	10	the	the	DET
ftr-410	494	11	irs	irs	PROPN
ftr-410	494	12	already	already	ADV
ftr-410	494	13	has	have	AUX
ftr-410	494	14	instituted	institute	VERB
ftr-410	494	15	this	this	DET
ftr-410	494	16	procedure	procedure	NOUN
ftr-410	494	17	.	.	PUNCT
ftr-410	495	1	see	see	VERB
ftr-410	495	2	irs	irs	PROPN
ftr-410	495	3	notice	notice	VERB
ftr-410	495	4	2002	2002	NUM
ftr-410	495	5	-	-	SYM
ftr-410	495	6	8	8	NUM
ftr-410	495	7	,	,	PUNCT
ftr-410	495	8	2002	2002	NUM
ftr-410	495	9	-	-	SYM
ftr-410	495	10	1	1	NUM
ftr-410	495	11	c.b	c.b	PROPN
ftr-410	495	12	.	.	PROPN
ftr-410	495	13	398	398	NUM
ftr-410	495	14	(	(	PUNCT
ftr-410	495	15	permitting	permit	VERB
ftr-410	495	16	an	an	DET
ftr-410	495	17	approach	approach	NOUN
ftr-410	495	18	similar	similar	ADJ
ftr-410	495	19	to	to	ADP
ftr-410	495	20	the	the	DET
ftr-410	495	21	one	one	NOUN
ftr-410	495	22	advocated	advocate	VERB
ftr-410	495	23	here	here	ADV
ftr-410	495	24	)	)	PUNCT
ftr-410	495	25	.	.	PUNCT
ftr-410	496	1	95	95	NUM
ftr-410	496	2	.	.	X
ftr-410	497	1	18	18	NUM
ftr-410	497	2	t.c	t.c	PROPN
ftr-410	497	3	.	.	PROPN
ftr-410	497	4	205	205	NUM
ftr-410	497	5	(	(	PUNCT
ftr-410	497	6	1952	1952	NUM
ftr-410	497	7	)	)	PUNCT
ftr-410	497	8	.	.	PUNCT
ftr-410	498	1	96	96	NUM
ftr-410	498	2	.	.	PUNCT
ftr-410	498	3	estateof	estateof	PROPN
ftr-410	498	4	wong	wong	PROPN
ftr-410	498	5	wingnon	wingnon	PROPN
ftr-410	498	6	,	,	PUNCT
ftr-410	498	7	18	18	NUM
ftr-410	498	8	t.c	t.c	PROPN
ftr-410	498	9	.	.	PUNCT
ftr-410	499	1	at	at	ADP
ftr-410	499	2	209	209	NUM
ftr-410	499	3	-	-	SYM
ftr-410	499	4	10	10	NUM
ftr-410	499	5	;	;	PUNCT
ftr-410	499	6	see	see	VERB
ftr-410	499	7	rev	rev	PROPN
ftr-410	499	8	.	.	PUNCT
ftr-410	499	9	rul	rul	NOUN
ftr-410	499	10	.	.	PUNCT
ftr-410	500	1	55	55	NUM
ftr-410	500	2	-	-	SYM
ftr-410	500	3	349	349	NUM
ftr-410	500	4	,	,	PUNCT
ftr-410	500	5	1955	1955	NUM
ftr-410	500	6	-	-	SYM
ftr-410	500	7	1	1	NUM
ftr-410	500	8	c.b	c.b	PROPN
ftr-410	500	9	.	.	PROPN
ftr-410	500	10	232	232	NUM
ftr-410	500	11	(	(	PUNCT
ftr-410	500	12	premiums	premium	NOUN
ftr-410	500	13	paid	pay	VERB
ftr-410	500	14	that	that	PRON
ftr-410	500	15	are	be	AUX
ftr-410	500	16	attributed	attribute	VERB
ftr-410	500	17	to	to	ADP
ftr-410	500	18	other	other	ADJ
ftr-410	500	19	benefits	benefit	NOUN
ftr-410	500	20	,	,	PUNCT
ftr-410	500	21	such	such	ADJ
ftr-410	500	22	as	as	ADP
ftr-410	500	23	disability	disability	NOUN
ftr-410	500	24	,	,	PUNCT
ftr-410	500	25	are	be	AUX
ftr-410	500	26	not	not	PART
ftr-410	500	27	includible	includible	ADJ
ftr-410	500	28	in	in	ADP
ftr-410	500	29	computing	compute	VERB
ftr-410	500	30	total	total	ADJ
ftr-410	500	31	premiums	premium	NOUN
ftr-410	500	32	paid	pay	VERB
ftr-410	500	33	for	for	ADP
ftr-410	500	34	an	an	DET
ftr-410	500	35	endowment	endowment	ADJ
ftr-410	500	36	contract	contract	NOUN
ftr-410	500	37	)	)	PUNCT
ftr-410	500	38	.	.	PUNCT
ftr-410	501	1	97	97	NUM
ftr-410	501	2	.	.	PUNCT
ftr-410	502	1	see	see	VERB
ftr-410	502	2	supra	supra	PROPN
ftr-410	502	3	note	note	PROPN
ftr-410	502	4	9	9	NUM
ftr-410	502	5	,	,	PUNCT
ftr-410	502	6	which	which	PRON
ftr-410	502	7	points	point	VERB
ftr-410	502	8	out	out	ADP
ftr-410	502	9	that	that	SCONJ
ftr-410	502	10	as	as	ADP
ftr-410	502	11	a	a	DET
ftr-410	502	12	practical	practical	ADJ
ftr-410	502	13	reality	reality	NOUN
ftr-410	502	14	,	,	PUNCT
ftr-410	502	15	each	each	DET
ftr-410	502	16	year	year	NOUN
ftr-410	502	17	,	,	PUNCT
ftr-410	502	18	as	as	SCONJ
ftr-410	502	19	the	the	DET
ftr-410	502	20	internal	internal	PROPN
ftr-410	502	21	reserve	reserve	NOUN
ftr-410	502	22	amount	amount	NOUN
ftr-410	502	23	grows	grow	VERB
ftr-410	502	24	in	in	ADP
ftr-410	502	25	value	value	NOUN
ftr-410	502	26	,	,	PUNCT
ftr-410	502	27	the	the	DET
ftr-410	502	28	amount	amount	NOUN
ftr-410	502	29	of	of	ADP
ftr-410	502	30	insurance	insurance	NOUN
ftr-410	502	31	coverage	coverage	NOUN
ftr-410	502	32	will	will	AUX
ftr-410	502	33	correspondingly	correspondingly	ADV
ftr-410	502	34	decline	decline	VERB
ftr-410	502	35	.	.	PUNCT
ftr-410	503	1	that	that	PRON
ftr-410	503	2	being	be	AUX
ftr-410	503	3	the	the	DET
ftr-410	503	4	case	case	NOUN
ftr-410	503	5	,	,	PUNCT
ftr-410	503	6	each	each	DET
ftr-410	503	7	year	year	NOUN
ftr-410	503	8	this	this	DET
ftr-410	503	9	method	method	NOUN
ftr-410	503	10	will	will	AUX
ftr-410	503	11	produce	produce	VERB
ftr-410	503	12	a	a	DET
ftr-410	503	13	smaller	small	ADJ
ftr-410	503	14	insurance	insurance	NOUN
ftr-410	503	15	charge	charge	NOUN
ftr-410	503	16	.	.	PUNCT
ftr-410	504	1	20061	20061	NUM
ftr-410	504	2	florida	florida	PROPN
ftr-410	504	3	tax	tax	NOUN
ftr-410	504	4	review	review	NOUN
ftr-410	504	5	at	at	ADV
ftr-410	504	6	least	least	ADJ
ftr-410	504	7	as	as	SCONJ
ftr-410	504	8	expressed	express	VERB
ftr-410	504	9	in	in	ADP
ftr-410	504	10	its	its	PRON
ftr-410	504	11	private	private	ADJ
ftr-410	504	12	letter	letter	NOUN
ftr-410	504	13	ruling	rule	VERB
ftr-410	504	14	stance	stance	NOUN
ftr-410	504	15	,	,	PUNCT
ftr-410	504	16	the	the	DET
ftr-410	504	17	irs	irs	PROPN
ftr-410	504	18	has	have	VERB
ftr-410	504	19	a	a	DET
ftr-410	504	20	somewhat	somewhat	ADV
ftr-410	504	21	different	different	ADJ
ftr-410	504	22	approach	approach	NOUN
ftr-410	504	23	to	to	PART
ftr-410	504	24	identify	identify	VERB
ftr-410	504	25	the	the	DET
ftr-410	504	26	tax	tax	NOUN
ftr-410	504	27	basis	basis	NOUN
ftr-410	504	28	of	of	ADP
ftr-410	504	29	life	life	NOUN
ftr-410	504	30	insurance	insurance	NOUN
ftr-410	504	31	policy.9	policy.9	PROPN
ftr-410	504	32	"	"	PUNCT
ftr-410	504	33	the	the	DET
ftr-410	504	34	basic	basic	ADJ
ftr-410	504	35	formula	formula	NOUN
ftr-410	504	36	is	be	AUX
ftr-410	504	37	the	the	DET
ftr-410	504	38	same	same	ADJ
ftr-410	504	39	:	:	PUNCT
ftr-410	504	40	tax	tax	NOUN
ftr-410	504	41	basis	basis	NOUN
ftr-410	504	42	is	be	AUX
ftr-410	504	43	equal	equal	ADJ
ftr-410	504	44	to	to	ADP
ftr-410	504	45	the	the	DET
ftr-410	504	46	aggregate	aggregate	ADJ
ftr-410	504	47	premiums	premium	NOUN
ftr-410	504	48	paid	pay	VERB
ftr-410	504	49	less	less	ADJ
ftr-410	504	50	the	the	DET
ftr-410	504	51	cost	cost	NOUN
ftr-410	504	52	-	-	PUNCT
ftr-410	504	53	of	of	ADP
ftr-410	504	54	-	-	PUNCT
ftr-410	504	55	insurance	insurance	NOUN
ftr-410	504	56	.	.	PUNCT
ftr-410	505	1	as	as	ADP
ftr-410	505	2	one	one	NUM
ftr-410	505	3	possibility	possibility	NOUN
ftr-410	505	4	to	to	PART
ftr-410	505	5	determine	determine	VERB
ftr-410	505	6	the	the	DET
ftr-410	505	7	cost	cost	NOUN
ftr-410	505	8	-	-	PUNCT
ftr-410	505	9	of	of	ADP
ftr-410	505	10	-	-	PUNCT
ftr-410	505	11	insurance	insurance	NOUN
ftr-410	505	12	,	,	PUNCT
ftr-410	505	13	the	the	DET
ftr-410	505	14	irs	irs	PROPN
ftr-410	505	15	instructs	instruct	VERB
ftr-410	505	16	taxpayers	taxpayer	NOUN
ftr-410	505	17	to	to	PART
ftr-410	505	18	subtract	subtract	VERB
ftr-410	505	19	the	the	DET
ftr-410	505	20	cash	cash	NOUN
ftr-410	505	21	surrender	surrender	NOUN
ftr-410	505	22	value	value	NOUN
ftr-410	505	23	of	of	ADP
ftr-410	505	24	their	their	PRON
ftr-410	505	25	policies	policy	NOUN
ftr-410	505	26	from	from	ADP
ftr-410	505	27	the	the	DET
ftr-410	505	28	aggregate	aggregate	ADJ
ftr-410	505	29	premiums	premium	NOUN
ftr-410	505	30	paid	pay	VERB
ftr-410	505	31	.	.	PUNCT
ftr-410	506	1	in	in	ADP
ftr-410	506	2	effect	effect	NOUN
ftr-410	506	3	,	,	PUNCT
ftr-410	506	4	under	under	ADP
ftr-410	506	5	this	this	DET
ftr-410	506	6	approach	approach	NOUN
ftr-410	506	7	a	a	DET
ftr-410	506	8	policy	policy	NOUN
ftr-410	506	9	's	's	PART
ftr-410	506	10	tax	tax	NOUN
ftr-410	506	11	basis	basis	NOUN
ftr-410	506	12	will	will	AUX
ftr-410	506	13	equal	equal	VERB
ftr-410	506	14	the	the	DET
ftr-410	506	15	policy	policy	NOUN
ftr-410	506	16	's	's	PART
ftr-410	506	17	cash	cash	NOUN
ftr-410	506	18	surrender	surrender	NOUN
ftr-410	506	19	value	value	NOUN
ftr-410	506	20	.	.	PUNCT
ftr-410	507	1	the	the	DET
ftr-410	507	2	irs	irs	PROPN
ftr-410	507	3	does	do	AUX
ftr-410	507	4	,	,	PUNCT
ftr-410	507	5	however	however	ADV
ftr-410	507	6	,	,	PUNCT
ftr-410	507	7	anticipate	anticipate	VERB
ftr-410	507	8	that	that	SCONJ
ftr-410	507	9	this	this	DET
ftr-410	507	10	formula	formula	NOUN
ftr-410	507	11	will	will	AUX
ftr-410	507	12	not	not	PART
ftr-410	507	13	always	always	ADV
ftr-410	507	14	produce	produce	VERB
ftr-410	507	15	the	the	DET
ftr-410	507	16	correct	correct	ADJ
ftr-410	507	17	answer	answer	NOUN
ftr-410	507	18	,	,	PUNCT
ftr-410	507	19	and	and	CCONJ
ftr-410	507	20	it	it	PRON
ftr-410	507	21	reserves	reserve	VERB
ftr-410	507	22	the	the	DET
ftr-410	507	23	right	right	NOUN
ftr-410	507	24	to	to	PART
ftr-410	507	25	compute	compute	VERB
ftr-410	507	26	basis	basis	NOUN
ftr-410	507	27	in	in	ADP
ftr-410	507	28	a	a	DET
ftr-410	507	29	different	different	ADJ
ftr-410	507	30	fashion	fashion	NOUN
ftr-410	507	31	.	.	PUNCT
ftr-410	508	1	to	to	PART
ftr-410	508	2	illustrate	illustrate	VERB
ftr-410	508	3	,	,	PUNCT
ftr-410	508	4	consider	consider	VERB
ftr-410	508	5	the	the	DET
ftr-410	508	6	prior	prior	ADJ
ftr-410	508	7	example	example	NOUN
ftr-410	508	8	of	of	ADP
ftr-410	508	9	the	the	DET
ftr-410	508	10	person	person	NOUN
ftr-410	508	11	who	who	PRON
ftr-410	508	12	purchased	purchase	VERB
ftr-410	508	13	a	a	DET
ftr-410	508	14	$	$	SYM
ftr-410	508	15	1	1	NUM
ftr-410	508	16	million	million	NUM
ftr-410	508	17	whole	whole	ADJ
ftr-410	508	18	life	life	NOUN
ftr-410	508	19	insurance	insurance	NOUN
ftr-410	508	20	policy	policy	NOUN
ftr-410	508	21	with	with	ADP
ftr-410	508	22	annual	annual	ADJ
ftr-410	508	23	premiums	premium	NOUN
ftr-410	508	24	of$	of$	SYM
ftr-410	508	25	10,000	10,000	NUM
ftr-410	508	26	and	and	CCONJ
ftr-410	508	27	an	an	DET
ftr-410	508	28	initial	initial	ADJ
ftr-410	508	29	annual	annual	ADJ
ftr-410	508	30	insurance	insurance	NOUN
ftr-410	508	31	cost	cost	NOUN
ftr-410	508	32	of	of	ADP
ftr-410	508	33	$	$	SYM
ftr-410	508	34	4,000	4,000	NUM
ftr-410	508	35	.	.	PUNCT
ftr-410	509	1	as	as	SCONJ
ftr-410	509	2	previously	previously	ADV
ftr-410	509	3	indicated	indicate	VERB
ftr-410	509	4	,	,	PUNCT
ftr-410	509	5	at	at	ADP
ftr-410	509	6	the	the	DET
ftr-410	509	7	end	end	NOUN
ftr-410	509	8	often	often	ADV
ftr-410	509	9	years	year	NOUN
ftr-410	509	10	,	,	PUNCT
ftr-410	509	11	the	the	DET
ftr-410	509	12	taxpayer	taxpayer	NOUN
ftr-410	509	13	's	's	PART
ftr-410	509	14	investment	investment	NOUN
ftr-410	509	15	in	in	ADP
ftr-410	509	16	the	the	DET
ftr-410	509	17	policy	policy	NOUN
ftr-410	509	18	should	should	AUX
ftr-410	509	19	equal	equal	VERB
ftr-410	509	20	$	$	SYM
ftr-410	509	21	60,000	60,000	NUM
ftr-410	509	22	.	.	PUNCT
ftr-410	510	1	yet	yet	ADV
ftr-410	510	2	,	,	PUNCT
ftr-410	510	3	depending	depend	VERB
ftr-410	510	4	upon	upon	SCONJ
ftr-410	510	5	the	the	DET
ftr-410	510	6	policy	policy	NOUN
ftr-410	510	7	's	's	PART
ftr-410	510	8	terms	term	NOUN
ftr-410	510	9	and	and	CCONJ
ftr-410	510	10	conditions	condition	NOUN
ftr-410	510	11	,	,	PUNCT
ftr-410	510	12	the	the	DET
ftr-410	510	13	cash	cash	NOUN
ftr-410	510	14	surrender	surrender	NOUN
ftr-410	510	15	value	value	NOUN
ftr-410	510	16	of	of	ADP
ftr-410	510	17	the	the	DET
ftr-410	510	18	policy	policy	NOUN
ftr-410	510	19	could	could	AUX
ftr-410	510	20	be	be	AUX
ftr-410	510	21	much	much	ADV
ftr-410	510	22	larger	large	ADJ
ftr-410	510	23	,	,	PUNCT
ftr-410	510	24	say	say	VERB
ftr-410	510	25	$	$	SYM
ftr-410	510	26	90,000	90,000	NUM
ftr-410	510	27	,	,	PUNCT
ftr-410	510	28	attributable	attributable	ADJ
ftr-410	510	29	to	to	ADP
ftr-410	510	30	unrealized	unrealized	ADJ
ftr-410	510	31	gains	gain	NOUN
ftr-410	510	32	,	,	PUNCT
ftr-410	510	33	interest	interest	NOUN
ftr-410	510	34	,	,	PUNCT
ftr-410	510	35	and	and	CCONJ
ftr-410	510	36	dividends	dividend	NOUN
ftr-410	510	37	that	that	PRON
ftr-410	510	38	the	the	DET
ftr-410	510	39	underwriting	underwriting	NOUN
ftr-410	510	40	company	company	NOUN
ftr-410	510	41	may	may	AUX
ftr-410	510	42	be	be	AUX
ftr-410	510	43	obligated	obligate	VERB
ftr-410	510	44	to	to	PART
ftr-410	510	45	credit	credit	NOUN
ftr-410	510	46	to	to	ADP
ftr-410	510	47	the	the	DET
ftr-410	510	48	policyholder	policyholder	NOUN
ftr-410	510	49	's	's	PART
ftr-410	510	50	account	account	NOUN
ftr-410	510	51	.	.	PUNCT
ftr-410	511	1	in	in	ADP
ftr-410	511	2	this	this	DET
ftr-410	511	3	case	case	NOUN
ftr-410	511	4	,	,	PUNCT
ftr-410	511	5	the	the	DET
ftr-410	511	6	irs	irs	PROPN
ftr-410	511	7	would	would	AUX
ftr-410	511	8	presumably	presumably	ADV
ftr-410	511	9	not	not	PART
ftr-410	511	10	permit	permit	VERB
ftr-410	511	11	the	the	DET
ftr-410	511	12	taxpayer	taxpayer	NOUN
ftr-410	511	13	a	a	DET
ftr-410	511	14	$	$	SYM
ftr-410	511	15	90,000	90,000	NUM
ftr-410	511	16	basis	basis	NOUN
ftr-410	511	17	(	(	PUNCT
ftr-410	511	18	the	the	DET
ftr-410	511	19	cash	cash	NOUN
ftr-410	511	20	surrender	surrender	NOUN
ftr-410	511	21	value	value	NOUN
ftr-410	511	22	)	)	PUNCT
ftr-410	511	23	;	;	PUNCT
ftr-410	511	24	for	for	SCONJ
ftr-410	511	25	if	if	SCONJ
ftr-410	511	26	it	it	PRON
ftr-410	511	27	did	do	VERB
ftr-410	511	28	,	,	PUNCT
ftr-410	511	29	the	the	DET
ftr-410	511	30	accretion	accretion	NOUN
ftr-410	511	31	would	would	AUX
ftr-410	511	32	escape	escape	VERB
ftr-410	511	33	tax	tax	NOUN
ftr-410	511	34	.	.	PUNCT
ftr-410	512	1	b.	b.	VERB
ftr-410	513	1	the	the	DET
ftr-410	513	2	appropriate	appropriate	ADJ
ftr-410	513	3	tax	tax	NOUN
ftr-410	513	4	treatment	treatment	NOUN
ftr-410	513	5	of	of	ADP
ftr-410	513	6	insurance	insurance	NOUN
ftr-410	513	7	commissions	commission	NOUN
ftr-410	513	8	how	how	SCONJ
ftr-410	513	9	would	would	AUX
ftr-410	513	10	the	the	DET
ftr-410	513	11	cost	cost	NOUN
ftr-410	513	12	of	of	ADP
ftr-410	513	13	commissions	commission	NOUN
ftr-410	513	14	and	and	CCONJ
ftr-410	513	15	similar	similar	ADJ
ftr-410	513	16	expenses	expense	NOUN
ftr-410	513	17	incurred	incur	VERB
ftr-410	513	18	in	in	ADP
ftr-410	513	19	the	the	DET
ftr-410	513	20	course	course	NOUN
ftr-410	513	21	of	of	ADP
ftr-410	513	22	originating	originate	VERB
ftr-410	513	23	the	the	DET
ftr-410	513	24	policy	policy	NOUN
ftr-410	513	25	be	be	AUX
ftr-410	513	26	treated	treat	VERB
ftr-410	513	27	under	under	ADP
ftr-410	513	28	the	the	DET
ftr-410	513	29	hypothetical	hypothetical	ADJ
ftr-410	513	30	term	term	NOUN
ftr-410	513	31	method	method	NOUN
ftr-410	513	32	?	?	PUNCT
ftr-410	514	1	superficially	superficially	ADV
ftr-410	514	2	,	,	PUNCT
ftr-410	514	3	these	these	DET
ftr-410	514	4	expenditures	expenditure	NOUN
ftr-410	514	5	appear	appear	VERB
ftr-410	514	6	to	to	PART
ftr-410	514	7	be	be	AUX
ftr-410	514	8	extinguished	extinguish	VERB
ftr-410	514	9	at	at	ADP
ftr-410	514	10	the	the	DET
ftr-410	514	11	moment	moment	NOUN
ftr-410	514	12	of	of	ADP
ftr-410	514	13	their	their	PRON
ftr-410	514	14	outlay	outlay	NOUN
ftr-410	514	15	.	.	PUNCT
ftr-410	515	1	yet	yet	ADV
ftr-410	515	2	not	not	PART
ftr-410	515	3	all	all	PRON
ftr-410	515	4	of	of	ADP
ftr-410	515	5	these	these	DET
ftr-410	515	6	costs	cost	NOUN
ftr-410	515	7	can	can	AUX
ftr-410	515	8	be	be	AUX
ftr-410	515	9	attributed	attribute	VERB
ftr-410	515	10	solely	solely	ADV
ftr-410	515	11	to	to	ADP
ftr-410	515	12	the	the	DET
ftr-410	515	13	cost	cost	NOUN
ftr-410	515	14	-	-	PUNCT
ftr-410	515	15	of	of	ADP
ftr-410	515	16	-	-	PUNCT
ftr-410	515	17	insurance	insurance	NOUN
ftr-410	515	18	protection	protection	NOUN
ftr-410	515	19	component	component	NOUN
ftr-410	515	20	.	.	PUNCT
ftr-410	516	1	in	in	ADP
ftr-410	516	2	other	other	ADJ
ftr-410	516	3	words	word	NOUN
ftr-410	516	4	,	,	PUNCT
ftr-410	516	5	a	a	DET
ftr-410	516	6	portion	portion	NOUN
ftr-410	516	7	of	of	ADP
ftr-410	516	8	these	these	DET
ftr-410	516	9	costs	cost	NOUN
ftr-410	516	10	is	be	AUX
ftr-410	516	11	attributable	attributable	ADJ
ftr-410	516	12	to	to	ADP
ftr-410	516	13	the	the	DET
ftr-410	516	14	policy	policy	NOUN
ftr-410	516	15	's	's	PART
ftr-410	516	16	investment	investment	NOUN
ftr-410	516	17	component	component	NOUN
ftr-410	516	18	,	,	PUNCT
ftr-410	516	19	and	and	CCONJ
ftr-410	516	20	,	,	PUNCT
ftr-410	516	21	as	as	ADP
ftr-410	516	22	such	such	ADJ
ftr-410	516	23	,	,	PUNCT
ftr-410	516	24	should	should	AUX
ftr-410	516	25	be	be	AUX
ftr-410	516	26	embedded	embed	VERB
ftr-410	516	27	in	in	ADP
ftr-410	516	28	the	the	DET
ftr-410	516	29	policy	policy	NOUN
ftr-410	516	30	's	's	PART
ftr-410	516	31	tax	tax	NOUN
ftr-410	516	32	basis	basis	NOUN
ftr-410	516	33	.	.	PUNCT
ftr-410	516	34	"	"	PUNCT
ftr-410	517	1	the	the	DET
ftr-410	517	2	hypothetical	hypothetical	ADJ
ftr-410	517	3	term	term	NOUN
ftr-410	517	4	method	method	NOUN
ftr-410	517	5	would	would	AUX
ftr-410	517	6	properly	properly	ADV
ftr-410	517	7	account	account	VERB
ftr-410	517	8	for	for	ADP
ftr-410	517	9	these	these	DET
ftr-410	517	10	costs	cost	NOUN
ftr-410	517	11	.	.	PUNCT
ftr-410	518	1	the	the	DET
ftr-410	518	2	term	term	NOUN
ftr-410	518	3	factor	factor	NOUN
ftr-410	518	4	supplied	supply	VERB
ftr-410	518	5	by	by	ADP
ftr-410	518	6	the	the	DET
ftr-410	518	7	tables	table	NOUN
ftr-410	518	8	would	would	AUX
ftr-410	518	9	necessarily	necessarily	ADV
ftr-410	518	10	include	include	VERB
ftr-410	518	11	the	the	DET
ftr-410	518	12	cost	cost	NOUN
ftr-410	518	13	of	of	ADP
ftr-410	518	14	origination	origination	NOUN
ftr-410	518	15	ordinarily	ordinarily	ADV
ftr-410	518	16	incurred	incur	VERB
ftr-410	518	17	in	in	ADP
ftr-410	518	18	acquiring	acquire	VERB
ftr-410	518	19	a	a	DET
ftr-410	518	20	term	term	NOUN
ftr-410	518	21	policy	policy	NOUN
ftr-410	518	22	.	.	PUNCT
ftr-410	519	1	for	for	ADP
ftr-410	519	2	example	example	NOUN
ftr-410	519	3	,	,	PUNCT
ftr-410	519	4	in	in	ADP
ftr-410	519	5	the	the	DET
ftr-410	519	6	prior	prior	ADJ
ftr-410	519	7	illustration	illustration	NOUN
ftr-410	519	8	,	,	PUNCT
ftr-410	519	9	the	the	DET
ftr-410	519	10	term	term	NOUN
ftr-410	519	11	factor	factor	NOUN
ftr-410	519	12	according	accord	VERB
ftr-410	519	13	to	to	ADP
ftr-410	519	14	the	the	DET
ftr-410	519	15	tables	table	NOUN
ftr-410	519	16	was	be	AUX
ftr-410	519	17	$	$	SYM
ftr-410	519	18	4,000	4,000	NUM
ftr-410	519	19	;	;	PUNCT
ftr-410	519	20	this	this	DET
ftr-410	519	21	figure	figure	NOUN
ftr-410	519	22	would	would	AUX
ftr-410	519	23	represent	represent	VERB
ftr-410	519	24	the	the	DET
ftr-410	519	25	98	98	NUM
ftr-410	519	26	.	.	PUNCT
ftr-410	520	1	see	see	VERB
ftr-410	520	2	priv	priv	NOUN
ftr-410	520	3	.	.	PUNCT
ftr-410	521	1	ltr	ltr	PROPN
ftr-410	521	2	.	.	PUNCT
ftr-410	521	3	rul	rul	PROPN
ftr-410	521	4	.	.	PUNCT
ftr-410	522	1	94	94	NUM
ftr-410	522	2	-	-	SYM
ftr-410	522	3	43	43	NUM
ftr-410	522	4	-	-	PUNCT
ftr-410	522	5	020	020	NUM
ftr-410	522	6	,	,	PUNCT
ftr-410	522	7	at	at	ADP
ftr-410	522	8	n.4	n.4	PROPN
ftr-410	522	9	(	(	PUNCT
ftr-410	522	10	july	july	PROPN
ftr-410	522	11	22	22	NUM
ftr-410	522	12	,	,	PUNCT
ftr-410	522	13	1994	1994	NUM
ftr-410	522	14	)	)	PUNCT
ftr-410	522	15	.	.	PUNCT
ftr-410	523	1	99	99	NUM
ftr-410	523	2	.	.	PUNCT
ftr-410	524	1	consider	consider	VERB
ftr-410	524	2	,	,	PUNCT
ftr-410	524	3	for	for	ADP
ftr-410	524	4	the	the	DET
ftr-410	524	5	example	example	NOUN
ftr-410	524	6	,	,	PUNCT
ftr-410	524	7	the	the	DET
ftr-410	524	8	purchase	purchase	NOUN
ftr-410	524	9	of	of	ADP
ftr-410	524	10	a	a	DET
ftr-410	524	11	$	$	SYM
ftr-410	524	12	20,000	20,000	NUM
ftr-410	524	13	automobile	automobile	NOUN
ftr-410	524	14	along	along	ADP
ftr-410	524	15	with	with	ADP
ftr-410	524	16	a	a	DET
ftr-410	524	17	$	$	SYM
ftr-410	524	18	2,000	2,000	NUM
ftr-410	524	19	maintenance	maintenance	NOUN
ftr-410	524	20	contract	contract	NOUN
ftr-410	524	21	.	.	PUNCT
ftr-410	525	1	it	it	PRON
ftr-410	525	2	would	would	AUX
ftr-410	525	3	be	be	AUX
ftr-410	525	4	inappropriate	inappropriate	ADJ
ftr-410	525	5	to	to	PART
ftr-410	525	6	attribute	attribute	VERB
ftr-410	525	7	a	a	DET
ftr-410	525	8	10	10	NUM
ftr-410	525	9	%	%	NOUN
ftr-410	525	10	commission	commission	NOUN
ftr-410	525	11	paid	pay	VERB
ftr-410	525	12	on	on	ADP
ftr-410	525	13	the	the	DET
ftr-410	525	14	purchase	purchase	NOUN
ftr-410	525	15	price	price	NOUN
ftr-410	525	16	of	of	ADP
ftr-410	525	17	the	the	DET
ftr-410	525	18	automobile	automobile	NOUN
ftr-410	525	19	exclusively	exclusively	ADV
ftr-410	525	20	to	to	ADP
ftr-410	525	21	the	the	DET
ftr-410	525	22	maintenance	maintenance	NOUN
ftr-410	525	23	contract	contract	NOUN
ftr-410	525	24	.	.	PUNCT
ftr-410	526	1	instead	instead	ADV
ftr-410	526	2	,	,	PUNCT
ftr-410	526	3	the	the	DET
ftr-410	526	4	automobile	automobile	NOUN
ftr-410	526	5	should	should	AUX
ftr-410	526	6	be	be	AUX
ftr-410	526	7	viewed	view	VERB
ftr-410	526	8	as	as	ADP
ftr-410	526	9	having	have	VERB
ftr-410	526	10	a	a	DET
ftr-410	526	11	cost	cost	NOUN
ftr-410	526	12	basis	basis	NOUN
ftr-410	526	13	of	of	ADP
ftr-410	526	14	$	$	SYM
ftr-410	526	15	22,000	22,000	NUM
ftr-410	526	16	(	(	PUNCT
ftr-410	526	17	$	$	SYM
ftr-410	526	18	20,000	20,000	NUM
ftr-410	526	19	purchase	purchase	NOUN
ftr-410	526	20	price	price	NOUN
ftr-410	526	21	plus	plus	CCONJ
ftr-410	526	22	10	10	NUM
ftr-410	526	23	%	%	NOUN
ftr-410	526	24	commission	commission	NOUN
ftr-410	526	25	of$2,000	of$2,000	NUM
ftr-410	526	26	)	)	PUNCT
ftr-410	526	27	,	,	PUNCT
ftr-410	526	28	and	and	CCONJ
ftr-410	526	29	the	the	DET
ftr-410	526	30	maintenance	maintenance	NOUN
ftr-410	526	31	contract	contract	NOUN
ftr-410	526	32	as	as	ADP
ftr-410	526	33	having	have	VERB
ftr-410	526	34	a	a	DET
ftr-410	526	35	cost	cost	NOUN
ftr-410	526	36	basis	basis	NOUN
ftr-410	526	37	of	of	ADP
ftr-410	526	38	$	$	SYM
ftr-410	526	39	2,200	2,200	NUM
ftr-410	526	40	(	(	PUNCT
ftr-410	526	41	$	$	SYM
ftr-410	526	42	2,000	2,000	NUM
ftr-410	526	43	cost	cost	NOUN
ftr-410	526	44	plus	plus	CCONJ
ftr-410	526	45	$	$	SYM
ftr-410	526	46	200	200	NUM
ftr-410	526	47	commission	commission	NOUN
ftr-410	526	48	)	)	PUNCT
ftr-410	526	49	.	.	PUNCT
ftr-410	527	1	similarly	similarly	ADV
ftr-410	527	2	,	,	PUNCT
ftr-410	527	3	in	in	ADP
ftr-410	527	4	the	the	DET
ftr-410	527	5	case	case	NOUN
ftr-410	527	6	of	of	ADP
ftr-410	527	7	an	an	DET
ftr-410	527	8	insurance	insurance	NOUN
ftr-410	527	9	policy	policy	NOUN
ftr-410	527	10	,	,	PUNCT
ftr-410	527	11	the	the	DET
ftr-410	527	12	origination	origination	NOUN
ftr-410	527	13	costs	cost	VERB
ftr-410	527	14	attributable	attributable	ADJ
ftr-410	527	15	to	to	ADP
ftr-410	527	16	the	the	DET
ftr-410	527	17	investment	investment	NOUN
ftr-410	527	18	component	component	NOUN
ftr-410	527	19	,	,	PUNCT
ftr-410	527	20	as	as	SCONJ
ftr-410	527	21	opposed	oppose	VERB
ftr-410	527	22	to	to	ADP
ftr-410	527	23	the	the	DET
ftr-410	527	24	costs	cost	NOUN
ftr-410	527	25	attributable	attributable	ADJ
ftr-410	527	26	to	to	ADP
ftr-410	527	27	the	the	DET
ftr-410	527	28	protection	protection	NOUN
ftr-410	527	29	component	component	NOUN
ftr-410	527	30	,	,	PUNCT
ftr-410	527	31	should	should	AUX
ftr-410	527	32	be	be	AUX
ftr-410	527	33	reflected	reflect	VERB
ftr-410	527	34	in	in	ADP
ftr-410	527	35	basis	basis	NOUN
ftr-410	527	36	for	for	ADP
ftr-410	527	37	purposes	purpose	NOUN
ftr-410	527	38	of	of	ADP
ftr-410	527	39	computing	compute	VERB
ftr-410	527	40	gain	gain	NOUN
ftr-410	527	41	.	.	PUNCT
ftr-410	528	1	but	but	CCONJ
ftr-410	528	2	see	see	VERB
ftr-410	528	3	chief	chief	ADJ
ftr-410	528	4	couns	coun	NOUN
ftr-410	528	5	.	.	PUNCT
ftr-410	529	1	adv	adv	PROPN
ftr-410	529	2	.	.	PUNCT
ftr-410	529	3	mem	mem	PROPN
ftr-410	529	4	.	.	PUNCT
ftr-410	529	5	2005	2005	NUM
ftr-410	529	6	-	-	SYM
ftr-410	529	7	04	04	NUM
ftr-410	529	8	-	-	PUNCT
ftr-410	529	9	001	001	NUM
ftr-410	529	10	(	(	PUNCT
ftr-410	529	11	dated	date	VERB
ftr-410	529	12	oct	oct	PROPN
ftr-410	529	13	.	.	PROPN
ftr-410	529	14	12	12	NUM
ftr-410	529	15	,	,	PUNCT
ftr-410	529	16	2004	2004	NUM
ftr-410	529	17	)	)	PUNCT
ftr-410	529	18	(	(	PUNCT
ftr-410	529	19	concluding	conclude	VERB
ftr-410	529	20	that	that	SCONJ
ftr-410	529	21	origination	origination	NOUN
ftr-410	529	22	costs	cost	NOUN
ftr-410	529	23	may	may	AUX
ftr-410	529	24	not	not	PART
ftr-410	529	25	be	be	AUX
ftr-410	529	26	included	include	VERB
ftr-410	529	27	in	in	ADP
ftr-410	529	28	the	the	DET
ftr-410	529	29	basis	basis	NOUN
ftr-410	529	30	of	of	ADP
ftr-410	529	31	a	a	DET
ftr-410	529	32	policy	policy	NOUN
ftr-410	529	33	)	)	PUNCT
ftr-410	529	34	.	.	PUNCT
ftr-410	530	1	[	[	X
ftr-410	530	2	vol	vol	NOUN
ftr-410	530	3	7:9	7:9	NUM
ftr-410	530	4	a	a	DET
ftr-410	530	5	new	new	ADJ
ftr-410	530	6	model	model	NOUN
ftr-410	530	7	for	for	ADP
ftr-410	530	8	identifying	identify	VERB
ftr-410	530	9	basis	basis	NOUN
ftr-410	530	10	in	in	ADP
ftr-410	530	11	life	life	NOUN
ftr-410	530	12	insurance	insurance	NOUN
ftr-410	530	13	premium	premium	NOUN
ftr-410	530	14	for	for	ADP
ftr-410	530	15	a	a	DET
ftr-410	530	16	comparable	comparable	ADJ
ftr-410	530	17	term	term	NOUN
ftr-410	530	18	policy	policy	NOUN
ftr-410	530	19	and	and	CCONJ
ftr-410	530	20	would	would	AUX
ftr-410	530	21	therefore	therefore	ADV
ftr-410	530	22	include	include	VERB
ftr-410	530	23	the	the	DET
ftr-410	530	24	cost	cost	NOUN
ftr-410	530	25	of	of	ADP
ftr-410	530	26	originating	originate	VERB
ftr-410	530	27	such	such	DET
ftr-410	530	28	a	a	DET
ftr-410	530	29	policy	policy	NOUN
ftr-410	530	30	.	.	PUNCT
ftr-410	531	1	any	any	DET
ftr-410	531	2	amount	amount	NOUN
ftr-410	531	3	paid	pay	VERB
ftr-410	531	4	in	in	ADP
ftr-410	531	5	excess	excess	NOUN
ftr-410	531	6	of	of	ADP
ftr-410	531	7	the	the	DET
ftr-410	531	8	term	term	NOUN
ftr-410	531	9	factor	factor	NOUN
ftr-410	531	10	would	would	AUX
ftr-410	531	11	be	be	AUX
ftr-410	531	12	attributable	attributable	ADJ
ftr-410	531	13	to	to	ADP
ftr-410	531	14	the	the	DET
ftr-410	531	15	policy	policy	NOUN
ftr-410	531	16	's	's	PART
ftr-410	531	17	investment	investment	NOUN
ftr-410	531	18	component	component	NOUN
ftr-410	531	19	.	.	PUNCT
ftr-410	532	1	thus	thus	ADV
ftr-410	532	2	,	,	PUNCT
ftr-410	532	3	if	if	SCONJ
ftr-410	532	4	the	the	DET
ftr-410	532	5	actual	actual	ADJ
ftr-410	532	6	premium	premium	NOUN
ftr-410	532	7	were	be	AUX
ftr-410	532	8	$	$	SYM
ftr-410	532	9	10,000	10,000	NUM
ftr-410	532	10	,	,	PUNCT
ftr-410	532	11	the	the	DET
ftr-410	532	12	$	$	SYM
ftr-410	532	13	6,000	6,000	NUM
ftr-410	532	14	excess	excess	NOUN
ftr-410	532	15	would	would	AUX
ftr-410	532	16	represent	represent	VERB
ftr-410	532	17	the	the	DET
ftr-410	532	18	cost	cost	NOUN
ftr-410	532	19	of	of	ADP
ftr-410	532	20	acquiring	acquire	VERB
ftr-410	532	21	the	the	DET
ftr-410	532	22	investment	investment	NOUN
ftr-410	532	23	component	component	NOUN
ftr-410	532	24	and	and	CCONJ
ftr-410	532	25	should	should	AUX
ftr-410	532	26	therefore	therefore	ADV
ftr-410	532	27	constitute	constitute	VERB
ftr-410	532	28	the	the	DET
ftr-410	532	29	taxpayer	taxpayer	NOUN
ftr-410	532	30	's	's	PART
ftr-410	532	31	basis	basis	NOUN
ftr-410	532	32	in	in	ADP
ftr-410	532	33	the	the	DET
ftr-410	532	34	policy	policy	NOUN
ftr-410	532	35	.	.	PUNCT
ftr-410	532	36	"	"	PUNCT
ftr-410	533	1	in	in	ADP
ftr-410	533	2	the	the	DET
ftr-410	533	3	context	context	NOUN
ftr-410	533	4	of	of	ADP
ftr-410	533	5	so	so	ADV
ftr-410	533	6	-	-	PUNCT
ftr-410	533	7	called	call	VERB
ftr-410	533	8	split	split	ADJ
ftr-410	533	9	-	-	PUNCT
ftr-410	533	10	dollar	dollar	NOUN
ftr-410	533	11	insurance	insurance	NOUN
ftr-410	533	12	,	,	PUNCT
ftr-410	533	13	the	the	DET
ftr-410	533	14	government	government	NOUN
ftr-410	533	15	recently	recently	ADV
ftr-410	533	16	adopted	adopt	VERB
ftr-410	533	17	a	a	DET
ftr-410	533	18	similar	similar	ADJ
ftr-410	533	19	method	method	NOUN
ftr-410	533	20	for	for	ADP
ftr-410	533	21	differentiating	differentiate	VERB
ftr-410	533	22	between	between	ADP
ftr-410	533	23	the	the	DET
ftr-410	533	24	costs	cost	NOUN
ftr-410	533	25	of	of	ADP
ftr-410	533	26	these	these	DET
ftr-410	533	27	two	two	NUM
ftr-410	533	28	components	component	NOUN
ftr-410	533	29	.	.	PUNCT
ftr-410	534	1	101	101	NUM
ftr-410	534	2	one	one	NOUN
ftr-410	534	3	might	might	AUX
ftr-410	534	4	question	question	VERB
ftr-410	534	5	whether	whether	SCONJ
ftr-410	534	6	the	the	DET
ftr-410	534	7	suggested	suggest	VERB
ftr-410	534	8	approach	approach	NOUN
ftr-410	534	9	tends	tend	VERB
ftr-410	534	10	to	to	PART
ftr-410	534	11	improperly	improperly	ADV
ftr-410	534	12	inflate	inflate	VERB
ftr-410	534	13	the	the	DET
ftr-410	534	14	policy	policy	NOUN
ftr-410	534	15	's	's	PART
ftr-410	534	16	tax	tax	NOUN
ftr-410	534	17	basis	basis	NOUN
ftr-410	534	18	.	.	PUNCT
ftr-410	535	1	this	this	DET
ftr-410	535	2	line	line	NOUN
ftr-410	535	3	of	of	ADP
ftr-410	535	4	reasoning	reasoning	NOUN
ftr-410	535	5	does	do	AUX
ftr-410	535	6	not	not	PART
ftr-410	535	7	,	,	PUNCT
ftr-410	535	8	however	however	ADV
ftr-410	535	9	,	,	PUNCT
ftr-410	535	10	take	take	VERB
ftr-410	535	11	into	into	ADP
ftr-410	535	12	account	account	NOUN
ftr-410	535	13	the	the	DET
ftr-410	535	14	fact	fact	NOUN
ftr-410	535	15	that	that	SCONJ
ftr-410	535	16	an	an	DET
ftr-410	535	17	insured	insure	VERB
ftr-410	535	18	agrees	agree	VERB
ftr-410	535	19	to	to	PART
ftr-410	535	20	incur	incur	VERB
ftr-410	535	21	the	the	DET
ftr-410	535	22	additional	additional	ADJ
ftr-410	535	23	origination	origination	NOUN
ftr-410	535	24	costs	cost	NOUN
ftr-410	535	25	permanent	permanent	ADJ
ftr-410	535	26	(	(	PUNCT
ftr-410	535	27	nonterm	nonterm	ADJ
ftr-410	535	28	)	)	PUNCT
ftr-410	535	29	insurance	insurance	NOUN
ftr-410	535	30	entails	entail	VERB
ftr-410	535	31	in	in	ADP
ftr-410	535	32	order	order	NOUN
ftr-410	535	33	to	to	PART
ftr-410	535	34	acquire	acquire	VERB
ftr-410	535	35	the	the	DET
ftr-410	535	36	investment	investment	NOUN
ftr-410	535	37	component	component	NOUN
ftr-410	535	38	,	,	PUNCT
ftr-410	535	39	not	not	PART
ftr-410	535	40	the	the	DET
ftr-410	535	41	insurance	insurance	NOUN
ftr-410	535	42	protection	protection	NOUN
ftr-410	535	43	component	component	NOUN
ftr-410	535	44	of	of	ADP
ftr-410	535	45	the	the	DET
ftr-410	535	46	policy	policy	NOUN
ftr-410	535	47	.	.	PUNCT
ftr-410	536	1	indeed	indeed	ADV
ftr-410	536	2	,	,	PUNCT
ftr-410	536	3	were	be	AUX
ftr-410	536	4	it	it	PRON
ftr-410	536	5	not	not	PART
ftr-410	536	6	for	for	ADP
ftr-410	536	7	the	the	DET
ftr-410	536	8	advantages	advantage	NOUN
ftr-410	536	9	the	the	DET
ftr-410	536	10	investment	investment	NOUN
ftr-410	536	11	component	component	NOUN
ftr-410	536	12	makes	make	VERB
ftr-410	536	13	available	available	ADJ
ftr-410	536	14	,	,	PUNCT
ftr-410	536	15	the	the	DET
ftr-410	536	16	insured	insure	VERB
ftr-410	536	17	would	would	AUX
ftr-410	536	18	instead	instead	ADV
ftr-410	536	19	presumably	presumably	ADV
ftr-410	536	20	have	have	AUX
ftr-410	536	21	purchased	purchase	VERB
ftr-410	536	22	a	a	DET
ftr-410	536	23	term	term	NOUN
ftr-410	536	24	policy	policy	NOUN
ftr-410	536	25	.	.	PUNCT
ftr-410	537	1	thus	thus	ADV
ftr-410	537	2	,	,	PUNCT
ftr-410	537	3	to	to	ADP
ftr-410	537	4	the	the	DET
ftr-410	537	5	extent	extent	NOUN
ftr-410	537	6	that	that	SCONJ
ftr-410	537	7	the	the	DET
ftr-410	537	8	permanent	permanent	ADJ
ftr-410	537	9	insurance	insurance	NOUN
ftr-410	537	10	costs	cost	VERB
ftr-410	537	11	more	more	ADJ
ftr-410	537	12	to	to	PART
ftr-410	537	13	originate	originate	VERB
ftr-410	537	14	than	than	ADP
ftr-410	537	15	term	term	NOUN
ftr-410	537	16	insurance	insurance	NOUN
ftr-410	537	17	,	,	PUNCT
ftr-410	537	18	the	the	DET
ftr-410	537	19	excess	excess	ADJ
ftr-410	537	20	costs	cost	NOUN
ftr-410	537	21	are	be	AUX
ftr-410	537	22	properly	properly	ADV
ftr-410	537	23	attributed	attribute	VERB
ftr-410	537	24	to	to	ADP
ftr-410	537	25	the	the	DET
ftr-410	537	26	investment	investment	NOUN
ftr-410	537	27	component	component	NOUN
ftr-410	537	28	of	of	ADP
ftr-410	537	29	the	the	DET
ftr-410	537	30	policy	policy	NOUN
ftr-410	537	31	and	and	CCONJ
ftr-410	537	32	should	should	AUX
ftr-410	537	33	accordingly	accordingly	ADV
ftr-410	537	34	be	be	AUX
ftr-410	537	35	reflected	reflect	VERB
ftr-410	537	36	in	in	ADP
ftr-410	537	37	the	the	DET
ftr-410	537	38	policy	policy	NOUN
ftr-410	537	39	's	's	PART
ftr-410	537	40	tax	tax	NOUN
ftr-410	537	41	basis	basis	NOUN
ftr-410	537	42	.	.	PUNCT
ftr-410	538	1	what	what	PRON
ftr-410	538	2	is	be	AUX
ftr-410	538	3	evident	evident	ADJ
ftr-410	538	4	from	from	ADP
ftr-410	538	5	this	this	DET
ftr-410	538	6	analysis	analysis	NOUN
ftr-410	538	7	is	be	AUX
ftr-410	538	8	that	that	SCONJ
ftr-410	538	9	the	the	DET
ftr-410	538	10	hypothetical	hypothetical	ADJ
ftr-410	538	11	term	term	NOUN
ftr-410	538	12	method	method	NOUN
ftr-410	538	13	should	should	AUX
ftr-410	538	14	be	be	AUX
ftr-410	538	15	applied	apply	VERB
ftr-410	538	16	to	to	ADP
ftr-410	538	17	all	all	DET
ftr-410	538	18	taxpayers	taxpayer	NOUN
ftr-410	538	19	who	who	PRON
ftr-410	538	20	dispose	dispose	VERB
ftr-410	538	21	of	of	ADP
ftr-410	538	22	a	a	DET
ftr-410	538	23	policy	policy	NOUN
ftr-410	538	24	,	,	PUNCT
ftr-410	538	25	whether	whether	SCONJ
ftr-410	538	26	by	by	ADP
ftr-410	538	27	sale	sale	NOUN
ftr-410	538	28	to	to	ADP
ftr-410	538	29	a	a	DET
ftr-410	538	30	third	third	ADJ
ftr-410	538	31	party	party	NOUN
ftr-410	538	32	or	or	CCONJ
ftr-410	538	33	by	by	ADP
ftr-410	538	34	predeath	predeath	NOUN
ftr-410	538	35	surrender	surrender	NOUN
ftr-410	538	36	to	to	ADP
ftr-410	538	37	the	the	DET
ftr-410	538	38	issuing	issue	VERB
ftr-410	538	39	insurance	insurance	NOUN
ftr-410	538	40	company	company	NOUN
ftr-410	538	41	.	.	PUNCT
ftr-410	539	1	this	this	PRON
ftr-410	539	2	is	be	AUX
ftr-410	539	3	appropriate	appropriate	ADJ
ftr-410	539	4	not	not	PART
ftr-410	539	5	only	only	ADV
ftr-410	539	6	because	because	SCONJ
ftr-410	539	7	it	it	PRON
ftr-410	539	8	produces	produce	VERB
ftr-410	539	9	the	the	DET
ftr-410	539	10	correct	correct	ADJ
ftr-410	539	11	basis	basis	NOUN
ftr-410	539	12	,	,	PUNCT
ftr-410	539	13	but	but	CCONJ
ftr-410	539	14	also	also	ADV
ftr-410	539	15	because	because	SCONJ
ftr-410	539	16	it	it	PRON
ftr-410	539	17	eliminates	eliminate	VERB
ftr-410	539	18	the	the	DET
ftr-410	539	19	inequity	inequity	NOUN
ftr-410	539	20	of	of	ADP
ftr-410	539	21	treating	treat	VERB
ftr-410	539	22	taxpayers	taxpayer	NOUN
ftr-410	539	23	who	who	PRON
ftr-410	539	24	sell	sell	VERB
ftr-410	539	25	their	their	PRON
ftr-410	539	26	policies	policy	NOUN
ftr-410	539	27	differently	differently	ADV
ftr-410	539	28	from	from	ADP
ftr-410	539	29	taxpayers	taxpayer	NOUN
ftr-410	539	30	who	who	PRON
ftr-410	539	31	surrender	surrender	VERB
ftr-410	539	32	their	their	PRON
ftr-410	539	33	policies	policy	NOUN
ftr-410	539	34	.	.	PUNCT
ftr-410	540	1	under	under	ADP
ftr-410	540	2	current	current	ADJ
ftr-410	540	3	law	law	NOUN
ftr-410	540	4	,	,	PUNCT
ftr-410	540	5	code	code	NOUN
ftr-410	540	6	section	section	NOUN
ftr-410	540	7	72	72	NUM
ftr-410	540	8	mandates	mandate	NOUN
ftr-410	540	9	the	the	DET
ftr-410	540	10	use	use	NOUN
ftr-410	540	11	of	of	ADP
ftr-410	540	12	the	the	DET
ftr-410	540	13	aggregate	aggregate	ADJ
ftr-410	540	14	premium	premium	NOUN
ftr-410	540	15	method	method	NOUN
ftr-410	540	16	in	in	ADP
ftr-410	540	17	the	the	DET
ftr-410	540	18	case	case	NOUN
ftr-410	540	19	of	of	ADP
ftr-410	540	20	a	a	DET
ftr-410	540	21	policy	policy	NOUN
ftr-410	540	22	surrender	surrender	NOUN
ftr-410	540	23	.	.	PUNCT
ftr-410	541	1	at	at	ADP
ftr-410	541	2	the	the	DET
ftr-410	541	3	same	same	ADJ
ftr-410	541	4	time	time	NOUN
ftr-410	541	5	,	,	PUNCT
ftr-410	541	6	in	in	ADP
ftr-410	541	7	private	private	ADJ
ftr-410	541	8	letter	letter	NOUN
ftr-410	541	9	rulings	ruling	NOUN
ftr-410	541	10	the	the	DET
ftr-410	541	11	irs	irs	PROPN
ftr-410	541	12	maintains	maintain	VERB
ftr-410	541	13	,	,	PUNCT
ftr-410	541	14	despite	despite	SCONJ
ftr-410	541	15	its	its	PRON
ftr-410	541	16	100	100	NUM
ftr-410	541	17	.	.	PUNCT
ftr-410	542	1	in	in	ADP
ftr-410	542	2	priv	priv	PROPN
ftr-410	542	3	.	.	PUNCT
ftr-410	543	1	ltr	ltr	PROPN
ftr-410	543	2	.	.	PUNCT
ftr-410	543	3	rul	rul	PROPN
ftr-410	543	4	.	.	PUNCT
ftr-410	544	1	94	94	NUM
ftr-410	544	2	-	-	SYM
ftr-410	544	3	43	43	NUM
ftr-410	544	4	-	-	PUNCT
ftr-410	544	5	020	020	NUM
ftr-410	544	6	,	,	PUNCT
ftr-410	544	7	invoking	invoke	VERB
ftr-410	544	8	century	century	NOUN
ftr-410	544	9	wood	wood	NOUN
ftr-410	544	10	preserving	preserving	PROPN
ftr-410	544	11	co.	co.	PROPN
ftr-410	544	12	v.	v.	ADP
ftr-410	544	13	comm'r	comm'r	PROPN
ftr-410	544	14	,	,	PUNCT
ftr-410	544	15	69	69	NUM
ftr-410	544	16	f.2d	f.2d	NOUN
ftr-410	544	17	967	967	NUM
ftr-410	544	18	(	(	PUNCT
ftr-410	544	19	3rd	3rd	ADJ
ftr-410	544	20	cir	cir	NOUN
ftr-410	544	21	.	.	PUNCT
ftr-410	544	22	1934	1934	NUM
ftr-410	544	23	)	)	PUNCT
ftr-410	544	24	for	for	ADP
ftr-410	544	25	the	the	DET
ftr-410	544	26	principle	principle	NOUN
ftr-410	544	27	that	that	SCONJ
ftr-410	544	28	basis	basis	NOUN
ftr-410	544	29	should	should	AUX
ftr-410	544	30	be	be	AUX
ftr-410	544	31	reduced	reduce	VERB
ftr-410	544	32	by	by	ADP
ftr-410	544	33	the	the	DET
ftr-410	544	34	cost	cost	NOUN
ftr-410	544	35	-	-	PUNCT
ftr-410	544	36	of	of	ADP
ftr-410	544	37	-	-	PUNCT
ftr-410	544	38	insurance	insurance	NOUN
ftr-410	544	39	protection	protection	NOUN
ftr-410	544	40	,	,	PUNCT
ftr-410	544	41	the	the	DET
ftr-410	544	42	irs	irs	PROPN
ftr-410	544	43	in	in	ADP
ftr-410	544	44	effect	effect	NOUN
ftr-410	544	45	allocated	allocate	VERB
ftr-410	544	46	the	the	DET
ftr-410	544	47	entire	entire	ADJ
ftr-410	544	48	acquisition	acquisition	NOUN
ftr-410	544	49	cost	cost	NOUN
ftr-410	544	50	to	to	ADP
ftr-410	544	51	the	the	DET
ftr-410	544	52	insurance	insurance	NOUN
ftr-410	544	53	-	-	PUNCT
ftr-410	544	54	protection	protection	NOUN
ftr-410	544	55	component	component	NOUN
ftr-410	544	56	.	.	PUNCT
ftr-410	545	1	see	see	VERB
ftr-410	545	2	also	also	ADV
ftr-410	545	3	chief	chief	ADJ
ftr-410	545	4	couns	coun	NOUN
ftr-410	545	5	.	.	PUNCT
ftr-410	546	1	adv	adv	PROPN
ftr-410	546	2	.	.	PUNCT
ftr-410	546	3	mem	mem	PROPN
ftr-410	546	4	.	.	PUNCT
ftr-410	546	5	2005	2005	NUM
ftr-410	546	6	-	-	SYM
ftr-410	546	7	04	04	NUM
ftr-410	546	8	-	-	PUNCT
ftr-410	546	9	001	001	NOUN
ftr-410	546	10	(	(	PUNCT
ftr-410	546	11	adopting	adopt	VERB
ftr-410	546	12	the	the	DET
ftr-410	546	13	same	same	ADJ
ftr-410	546	14	approach	approach	NOUN
ftr-410	546	15	)	)	PUNCT
ftr-410	546	16	.	.	PUNCT
ftr-410	547	1	the	the	DET
ftr-410	547	2	difficulty	difficulty	NOUN
ftr-410	547	3	with	with	ADP
ftr-410	547	4	the	the	DET
ftr-410	547	5	irs	irs	PROPN
ftr-410	547	6	approach	approach	NOUN
ftr-410	547	7	aside	aside	ADV
ftr-410	547	8	from	from	ADP
ftr-410	547	9	its	its	PRON
ftr-410	547	10	failure	failure	NOUN
ftr-410	547	11	to	to	PART
ftr-410	547	12	account	account	VERB
ftr-410	547	13	for	for	ADP
ftr-410	547	14	its	its	PRON
ftr-410	547	15	deviation	deviation	NOUN
ftr-410	547	16	from	from	ADP
ftr-410	547	17	its	its	PRON
ftr-410	547	18	published	publish	VERB
ftr-410	547	19	rulings	ruling	NOUN
ftr-410	547	20	is	be	AUX
ftr-410	547	21	that	that	SCONJ
ftr-410	547	22	it	it	PRON
ftr-410	547	23	ignores	ignore	VERB
ftr-410	547	24	the	the	DET
ftr-410	547	25	reality	reality	NOUN
ftr-410	547	26	that	that	SCONJ
ftr-410	547	27	acquisition	acquisition	NOUN
ftr-410	547	28	costs	cost	NOUN
ftr-410	547	29	are	be	AUX
ftr-410	547	30	properly	properly	ADV
ftr-410	547	31	allocable	allocable	ADJ
ftr-410	547	32	to	to	ADP
ftr-410	547	33	the	the	DET
ftr-410	547	34	policy	policy	NOUN
ftr-410	547	35	's	's	PART
ftr-410	547	36	investment	investment	NOUN
ftr-410	547	37	component	component	NOUN
ftr-410	547	38	as	as	ADV
ftr-410	547	39	well	well	ADV
ftr-410	547	40	as	as	ADP
ftr-410	547	41	its	its	PRON
ftr-410	547	42	insurance	insurance	NOUN
ftr-410	547	43	-	-	PUNCT
ftr-410	547	44	protection	protection	NOUN
ftr-410	547	45	component	component	NOUN
ftr-410	547	46	.	.	PUNCT
ftr-410	548	1	101	101	NUM
ftr-410	548	2	.	.	PUNCT
ftr-410	549	1	see	see	VERB
ftr-410	549	2	regs	reg	NOUN
ftr-410	549	3	.	.	PUNCT
ftr-410	550	1	§	§	PROPN
ftr-410	550	2	1.61	1.61	NUM
ftr-410	550	3	-	-	NUM
ftr-410	550	4	22(d)(3	22(d)(3	NUM
ftr-410	550	5	)	)	PUNCT
ftr-410	551	1	;	;	PUNCT
ftr-410	551	2	see	see	VERB
ftr-410	551	3	also	also	ADV
ftr-410	551	4	irs	irs	AUX
ftr-410	551	5	notice	notice	VERB
ftr-410	551	6	2002	2002	NUM
ftr-410	551	7	-	-	SYM
ftr-410	551	8	8	8	NUM
ftr-410	551	9	,	,	PUNCT
ftr-410	551	10	2002	2002	NUM
ftr-410	551	11	-	-	SYM
ftr-410	551	12	1	1	NUM
ftr-410	551	13	c.b	c.b	PROPN
ftr-410	551	14	.	.	PROPN
ftr-410	551	15	398	398	NUM
ftr-410	551	16	(	(	PUNCT
ftr-410	551	17	permitting	permit	VERB
ftr-410	551	18	taxpayers	taxpayer	NOUN
ftr-410	551	19	to	to	PART
ftr-410	551	20	value	value	VERB
ftr-410	551	21	the	the	DET
ftr-410	551	22	cost	cost	NOUN
ftr-410	551	23	-	-	PUNCT
ftr-410	551	24	of	of	ADP
ftr-410	551	25	-	-	PUNCT
ftr-410	551	26	insurance	insurance	NOUN
ftr-410	551	27	protection	protection	NOUN
ftr-410	551	28	based	base	VERB
ftr-410	551	29	on	on	ADP
ftr-410	551	30	the	the	DET
ftr-410	551	31	table	table	NOUN
ftr-410	551	32	contained	contain	VERB
ftr-410	551	33	in	in	ADP
ftr-410	551	34	the	the	DET
ftr-410	551	35	notice	notice	NOUN
ftr-410	551	36	or	or	CCONJ
ftr-410	551	37	the	the	DET
ftr-410	551	38	amount	amount	NOUN
ftr-410	551	39	charged	charge	VERB
ftr-410	551	40	by	by	ADP
ftr-410	551	41	the	the	DET
ftr-410	551	42	insurance	insurance	NOUN
ftr-410	551	43	company	company	NOUN
ftr-410	551	44	for	for	ADP
ftr-410	551	45	term	term	NOUN
ftr-410	551	46	insurance	insurance	NOUN
ftr-410	551	47	)	)	PUNCT
ftr-410	551	48	.	.	PUNCT
ftr-410	552	1	in	in	ADP
ftr-410	552	2	fact	fact	NOUN
ftr-410	552	3	,	,	PUNCT
ftr-410	552	4	the	the	DET
ftr-410	552	5	regulations	regulation	NOUN
ftr-410	552	6	go	go	VERB
ftr-410	552	7	on	on	ADP
ftr-410	552	8	to	to	PART
ftr-410	552	9	provide	provide	VERB
ftr-410	552	10	that	that	SCONJ
ftr-410	552	11	,	,	PUNCT
ftr-410	552	12	as	as	ADP
ftr-410	552	13	a	a	DET
ftr-410	552	14	general	general	ADJ
ftr-410	552	15	rule	rule	NOUN
ftr-410	552	16	,	,	PUNCT
ftr-410	552	17	a	a	DET
ftr-410	552	18	person	person	NOUN
ftr-410	552	19	paying	pay	VERB
ftr-410	552	20	for	for	ADP
ftr-410	552	21	the	the	DET
ftr-410	552	22	cost	cost	NOUN
ftr-410	552	23	-	-	PUNCT
ftr-410	552	24	of	of	ADP
ftr-410	552	25	-	-	PUNCT
ftr-410	552	26	insurance	insurance	NOUN
ftr-410	552	27	protection	protection	NOUN
ftr-410	552	28	under	under	ADP
ftr-410	552	29	a	a	DET
ftr-410	552	30	split	split	ADJ
ftr-410	552	31	-	-	PUNCT
ftr-410	552	32	dollar	dollar	NOUN
ftr-410	552	33	arrangement	arrangement	NOUN
ftr-410	552	34	where	where	SCONJ
ftr-410	552	35	the	the	DET
ftr-410	552	36	so	so	ADV
ftr-410	552	37	-	-	PUNCT
ftr-410	552	38	called	call	VERB
ftr-410	552	39	economic	economic	ADJ
ftr-410	552	40	benefit	benefit	NOUN
ftr-410	552	41	regime	regime	NOUN
ftr-410	552	42	is	be	AUX
ftr-410	552	43	applicable	applicable	ADJ
ftr-410	552	44	may	may	AUX
ftr-410	552	45	not	not	PART
ftr-410	552	46	reflect	reflect	VERB
ftr-410	552	47	such	such	ADJ
ftr-410	552	48	payment	payment	NOUN
ftr-410	552	49	in	in	ADP
ftr-410	552	50	calculating	calculate	VERB
ftr-410	552	51	the	the	DET
ftr-410	552	52	amount	amount	NOUN
ftr-410	552	53	invested	invest	VERB
ftr-410	552	54	in	in	ADP
ftr-410	552	55	the	the	DET
ftr-410	552	56	contract	contract	NOUN
ftr-410	552	57	for	for	ADP
ftr-410	552	58	purposes	purpose	NOUN
ftr-410	552	59	of	of	ADP
ftr-410	552	60	code	code	NOUN
ftr-410	552	61	§	§	PROPN
ftr-410	552	62	72	72	NUM
ftr-410	552	63	.	.	PUNCT
ftr-410	553	1	see	see	VERB
ftr-410	553	2	regs	reg	NOUN
ftr-410	553	3	.	.	PUNCT
ftr-410	554	1	§	§	PROPN
ftr-410	554	2	1.61	1.61	NUM
ftr-410	554	3	-	-	NUM
ftr-410	554	4	22(g)(4)(iii	22(g)(4)(iii	NUM
ftr-410	554	5	)	)	PUNCT
ftr-410	554	6	.	.	PUNCT
ftr-410	555	1	although	although	SCONJ
ftr-410	555	2	the	the	DET
ftr-410	555	3	regulation	regulation	NOUN
ftr-410	555	4	does	do	AUX
ftr-410	555	5	not	not	PART
ftr-410	555	6	address	address	VERB
ftr-410	555	7	the	the	DET
ftr-410	555	8	basis	basis	NOUN
ftr-410	555	9	question	question	NOUN
ftr-410	555	10	in	in	ADP
ftr-410	555	11	the	the	DET
ftr-410	555	12	case	case	NOUN
ftr-410	555	13	of	of	ADP
ftr-410	555	14	a	a	DET
ftr-410	555	15	sale	sale	NOUN
ftr-410	555	16	,	,	PUNCT
ftr-410	555	17	as	as	SCONJ
ftr-410	555	18	distinguished	distinguish	VERB
ftr-410	555	19	from	from	ADP
ftr-410	555	20	a	a	DET
ftr-410	555	21	surrender	surrender	NOUN
ftr-410	555	22	,	,	PUNCT
ftr-410	555	23	the	the	DET
ftr-410	555	24	implication	implication	NOUN
ftr-410	555	25	is	be	AUX
ftr-410	555	26	that	that	SCONJ
ftr-410	555	27	payments	payment	NOUN
ftr-410	555	28	for	for	ADP
ftr-410	555	29	insurance	insurance	NOUN
ftr-410	555	30	protection	protection	NOUN
ftr-410	555	31	should	should	AUX
ftr-410	555	32	similarly	similarly	ADV
ftr-410	555	33	be	be	AUX
ftr-410	555	34	disregarded	disregard	VERB
ftr-410	555	35	in	in	ADP
ftr-410	555	36	this	this	DET
ftr-410	555	37	context	context	NOUN
ftr-410	555	38	.	.	PUNCT
ftr-410	556	1	2006	2006	NUM
ftr-410	556	2	]	]	PUNCT
ftr-410	556	3	florida	florida	PROPN
ftr-410	556	4	tax	tax	PROPN
ftr-410	556	5	review	review	NOUN
ftr-410	556	6	published	publish	VERB
ftr-410	556	7	guidance	guidance	NOUN
ftr-410	556	8	,	,	PUNCT
ftr-410	556	9	that	that	SCONJ
ftr-410	556	10	the	the	DET
ftr-410	556	11	policy	policy	NOUN
ftr-410	556	12	investment	investment	NOUN
ftr-410	556	13	theory	theory	NOUN
ftr-410	556	14	should	should	AUX
ftr-410	556	15	apply	apply	VERB
ftr-410	556	16	in	in	ADP
ftr-410	556	17	the	the	DET
ftr-410	556	18	case	case	NOUN
ftr-410	556	19	of	of	ADP
ftr-410	556	20	a	a	DET
ftr-410	556	21	policy	policy	NOUN
ftr-410	556	22	sale	sale	NOUN
ftr-410	556	23	.	.	PUNCT
ftr-410	557	1	given	give	VERB
ftr-410	557	2	the	the	DET
ftr-410	557	3	failings	failing	NOUN
ftr-410	557	4	of	of	ADP
ftr-410	557	5	the	the	DET
ftr-410	557	6	aggregate	aggregate	ADJ
ftr-410	557	7	premium	premium	NOUN
ftr-410	557	8	theory	theory	NOUN
ftr-410	557	9	and	and	CCONJ
ftr-410	557	10	the	the	DET
ftr-410	557	11	inequity	inequity	NOUN
ftr-410	557	12	under	under	ADP
ftr-410	557	13	current	current	ADJ
ftr-410	557	14	law	law	NOUN
ftr-410	557	15	of	of	ADP
ftr-410	557	16	discriminating	discriminate	VERB
ftr-410	557	17	between	between	ADP
ftr-410	557	18	sales	sale	NOUN
ftr-410	557	19	and	and	CCONJ
ftr-410	557	20	surrenders	surrender	NOUN
ftr-410	557	21	,	,	PUNCT
ftr-410	557	22	congress	congress	PROPN
ftr-410	557	23	should	should	AUX
ftr-410	557	24	amend	amend	VERB
ftr-410	557	25	code	code	NOUN
ftr-410	557	26	section	section	NOUN
ftr-410	557	27	72	72	NUM
ftr-410	557	28	to	to	PART
ftr-410	557	29	incorporate	incorporate	VERB
ftr-410	557	30	the	the	DET
ftr-410	557	31	hypothetical	hypothetical	ADJ
ftr-410	557	32	term	term	NOUN
ftr-410	557	33	method	method	NOUN
ftr-410	557	34	and	and	CCONJ
ftr-410	557	35	make	make	VERB
ftr-410	557	36	it	it	PRON
ftr-410	557	37	applicable	applicable	ADJ
ftr-410	557	38	to	to	ADP
ftr-410	557	39	all	all	DET
ftr-410	557	40	predeath	predeath	NOUN
ftr-410	557	41	policy	policy	NOUN
ftr-410	557	42	dispositions	disposition	NOUN
ftr-410	557	43	.	.	PUNCT
ftr-410	558	1	if	if	SCONJ
ftr-410	558	2	code	code	NOUN
ftr-410	558	3	section	section	NOUN
ftr-410	558	4	72	72	NUM
ftr-410	558	5	is	be	AUX
ftr-410	558	6	not	not	PART
ftr-410	558	7	amended	amend	VERB
ftr-410	558	8	,	,	PUNCT
ftr-410	558	9	and	and	CCONJ
ftr-410	558	10	taxpayers	taxpayer	NOUN
ftr-410	558	11	who	who	PRON
ftr-410	558	12	surrender	surrender	VERB
ftr-410	558	13	their	their	PRON
ftr-410	558	14	policies	policy	NOUN
ftr-410	558	15	are	be	AUX
ftr-410	558	16	therefore	therefore	ADV
ftr-410	558	17	permitted	permit	VERB
ftr-410	558	18	to	to	PART
ftr-410	558	19	continue	continue	VERB
ftr-410	558	20	using	use	VERB
ftr-410	558	21	the	the	DET
ftr-410	558	22	aggregate	aggregate	ADJ
ftr-410	558	23	premium	premium	NOUN
ftr-410	558	24	approach	approach	NOUN
ftr-410	558	25	in	in	ADP
ftr-410	558	26	computing	computing	NOUN
ftr-410	558	27	gain	gain	NOUN
ftr-410	558	28	,	,	PUNCT
ftr-410	558	29	instituting	institute	VERB
ftr-410	558	30	the	the	DET
ftr-410	558	31	policy	policy	NOUN
ftr-410	558	32	investment	investment	NOUN
ftr-410	558	33	theory	theory	NOUN
ftr-410	558	34	will	will	AUX
ftr-410	558	35	be	be	AUX
ftr-410	558	36	problematic	problematic	ADJ
ftr-410	558	37	.	.	PUNCT
ftr-410	559	1	it	it	PRON
ftr-410	559	2	will	will	AUX
ftr-410	559	3	result	result	VERB
ftr-410	559	4	not	not	PART
ftr-410	559	5	only	only	ADV
ftr-410	559	6	in	in	ADP
ftr-410	559	7	inequity	inequity	NOUN
ftr-410	559	8	but	but	CCONJ
ftr-410	559	9	also	also	ADV
ftr-410	559	10	in	in	ADP
ftr-410	559	11	distortion	distortion	NOUN
ftr-410	559	12	.	.	PUNCT
ftr-410	560	1	under	under	ADP
ftr-410	560	2	the	the	DET
ftr-410	560	3	policy	policy	NOUN
ftr-410	560	4	investment	investment	NOUN
ftr-410	560	5	theory	theory	NOUN
ftr-410	560	6	,	,	PUNCT
ftr-410	560	7	taxpayers	taxpayer	NOUN
ftr-410	560	8	who	who	PRON
ftr-410	560	9	sell	sell	VERB
ftr-410	560	10	their	their	PRON
ftr-410	560	11	policies	policy	NOUN
ftr-410	560	12	would	would	AUX
ftr-410	560	13	be	be	AUX
ftr-410	560	14	required	require	VERB
ftr-410	560	15	to	to	PART
ftr-410	560	16	reduce	reduce	VERB
ftr-410	560	17	basis	basis	NOUN
ftr-410	560	18	on	on	ADP
ftr-410	560	19	account	account	NOUN
ftr-410	560	20	of	of	ADP
ftr-410	560	21	the	the	DET
ftr-410	560	22	cost	cost	NOUN
ftr-410	560	23	-	-	PUNCT
ftr-410	560	24	of	of	ADP
ftr-410	560	25	-	-	PUNCT
ftr-410	560	26	insurance	insurance	NOUN
ftr-410	560	27	protection	protection	NOUN
ftr-410	560	28	.	.	PUNCT
ftr-410	561	1	yet	yet	CCONJ
ftr-410	561	2	taxpayers	taxpayer	NOUN
ftr-410	561	3	who	who	PRON
ftr-410	561	4	surrender	surrender	VERB
ftr-410	561	5	their	their	PRON
ftr-410	561	6	policies	policy	NOUN
ftr-410	561	7	to	to	ADP
ftr-410	561	8	the	the	DET
ftr-410	561	9	insurance	insurance	NOUN
ftr-410	561	10	company	company	NOUN
ftr-410	561	11	would	would	AUX
ftr-410	561	12	enjoy	enjoy	VERB
ftr-410	561	13	a	a	DET
ftr-410	561	14	higher	high	ADJ
ftr-410	561	15	basis	basis	NOUN
ftr-410	561	16	under	under	ADP
ftr-410	561	17	the	the	DET
ftr-410	561	18	aggregate	aggregate	ADJ
ftr-410	561	19	premium	premium	NOUN
ftr-410	561	20	approach	approach	NOUN
ftr-410	561	21	(	(	PUNCT
ftr-410	561	22	which	which	PRON
ftr-410	561	23	is	be	AUX
ftr-410	561	24	sanctioned	sanction	VERB
ftr-410	561	25	under	under	ADP
ftr-410	561	26	code	code	NOUN
ftr-410	561	27	section	section	NOUN
ftr-410	561	28	72(e	72(e	NUM
ftr-410	561	29	)	)	PUNCT
ftr-410	561	30	)	)	PUNCT
ftr-410	561	31	.	.	PUNCT
ftr-410	562	1	as	as	ADP
ftr-410	562	2	a	a	DET
ftr-410	562	3	result	result	NOUN
ftr-410	562	4	,	,	PUNCT
ftr-410	562	5	similarly	similarly	ADV
ftr-410	562	6	situated	situate	VERB
ftr-410	562	7	taxpayers	taxpayer	NOUN
ftr-410	562	8	would	would	AUX
ftr-410	562	9	be	be	AUX
ftr-410	562	10	treated	treat	VERB
ftr-410	562	11	differently	differently	ADV
ftr-410	562	12	.	.	PUNCT
ftr-410	563	1	yet	yet	ADV
ftr-410	563	2	,	,	PUNCT
ftr-410	563	3	the	the	DET
ftr-410	563	4	decision	decision	NOUN
ftr-410	563	5	to	to	PART
ftr-410	563	6	sell	sell	VERB
ftr-410	563	7	or	or	CCONJ
ftr-410	563	8	surrender	surrender	VERB
ftr-410	563	9	,	,	PUNCT
ftr-410	563	10	in	in	ADP
ftr-410	563	11	short	short	ADJ
ftr-410	563	12	,	,	PUNCT
ftr-410	563	13	should	should	AUX
ftr-410	563	14	not	not	PART
ftr-410	563	15	lead	lead	VERB
ftr-410	563	16	to	to	ADP
ftr-410	563	17	different	different	ADJ
ftr-410	563	18	tax	tax	NOUN
ftr-410	563	19	outcomes	outcome	NOUN
ftr-410	563	20	.	.	PUNCT
ftr-410	564	1	moreover	moreover	ADV
ftr-410	564	2	,	,	PUNCT
ftr-410	564	3	given	give	VERB
ftr-410	564	4	this	this	DET
ftr-410	564	5	difference	difference	NOUN
ftr-410	564	6	in	in	ADP
ftr-410	564	7	treatment	treatment	NOUN
ftr-410	564	8	,	,	PUNCT
ftr-410	564	9	taxpayers	taxpayer	NOUN
ftr-410	564	10	might	might	AUX
ftr-410	564	11	well	well	ADV
ftr-410	564	12	feel	feel	VERB
ftr-410	564	13	compelled	compel	VERB
ftr-410	564	14	to	to	PART
ftr-410	564	15	surrender	surrender	VERB
ftr-410	564	16	a	a	DET
ftr-410	564	17	policy	policy	NOUN
ftr-410	564	18	even	even	ADV
ftr-410	564	19	if	if	SCONJ
ftr-410	564	20	a	a	DET
ftr-410	564	21	sale	sale	NOUN
ftr-410	564	22	might	might	AUX
ftr-410	564	23	command	command	VERB
ftr-410	564	24	a	a	DET
ftr-410	564	25	higher	high	ADJ
ftr-410	564	26	price	price	NOUN
ftr-410	564	27	.	.	PUNCT
ftr-410	565	1	this	this	PRON
ftr-410	565	2	is	be	AUX
ftr-410	565	3	tantamount	tantamount	ADJ
ftr-410	565	4	to	to	ADP
ftr-410	565	5	telling	tell	VERB
ftr-410	565	6	the	the	DET
ftr-410	565	7	purchaser	purchaser	NOUN
ftr-410	565	8	of	of	ADP
ftr-410	565	9	an	an	DET
ftr-410	565	10	automobile	automobile	NOUN
ftr-410	565	11	that	that	SCONJ
ftr-410	565	12	the	the	DET
ftr-410	565	13	government	government	NOUN
ftr-410	565	14	will	will	AUX
ftr-410	565	15	provide	provide	VERB
ftr-410	565	16	her	she	PRON
ftr-410	565	17	with	with	ADP
ftr-410	565	18	a	a	DET
ftr-410	565	19	tax	tax	NOUN
ftr-410	565	20	advantage	advantage	NOUN
ftr-410	565	21	if	if	SCONJ
ftr-410	565	22	,	,	PUNCT
ftr-410	565	23	at	at	ADP
ftr-410	565	24	the	the	DET
ftr-410	565	25	time	time	NOUN
ftr-410	565	26	of	of	ADP
ftr-410	565	27	disposition	disposition	NOUN
ftr-410	565	28	,	,	PUNCT
ftr-410	565	29	she	she	PRON
ftr-410	565	30	elects	elect	VERB
ftr-410	565	31	to	to	PART
ftr-410	565	32	do	do	VERB
ftr-410	565	33	a	a	DET
ftr-410	565	34	trade	trade	NOUN
ftr-410	565	35	-	-	PUNCT
ftr-410	565	36	in	in	NOUN
ftr-410	565	37	with	with	ADP
ftr-410	565	38	the	the	DET
ftr-410	565	39	original	original	ADJ
ftr-410	565	40	dealer	dealer	NOUN
ftr-410	565	41	rather	rather	ADV
ftr-410	565	42	than	than	ADP
ftr-410	565	43	selling	sell	VERB
ftr-410	565	44	it	it	PRON
ftr-410	565	45	to	to	ADP
ftr-410	565	46	a	a	DET
ftr-410	565	47	third	third	ADJ
ftr-410	565	48	party	party	NOUN
ftr-410	565	49	.	.	PUNCT
ftr-410	566	1	there	there	PRON
ftr-410	566	2	is	be	VERB
ftr-410	566	3	no	no	DET
ftr-410	566	4	policy	policy	NOUN
ftr-410	566	5	justification	justification	NOUN
ftr-410	566	6	for	for	ADP
ftr-410	566	7	giving	give	VERB
ftr-410	566	8	the	the	DET
ftr-410	566	9	dealer	dealer	NOUN
ftr-410	566	10	such	such	DET
ftr-410	566	11	an	an	DET
ftr-410	566	12	advantage	advantage	NOUN
ftr-410	566	13	.	.	PUNCT
ftr-410	567	1	likewise	likewise	ADV
ftr-410	567	2	,	,	PUNCT
ftr-410	567	3	there	there	PRON
ftr-410	567	4	is	be	VERB
ftr-410	567	5	no	no	DET
ftr-410	567	6	policy	policy	NOUN
ftr-410	567	7	justification	justification	NOUN
ftr-410	567	8	for	for	ADP
ftr-410	567	9	taxing	tax	VERB
ftr-410	567	10	a	a	DET
ftr-410	567	11	surrender	surrender	NOUN
ftr-410	567	12	more	more	ADV
ftr-410	567	13	favorably	favorably	ADV
ftr-410	567	14	than	than	ADP
ftr-410	567	15	a	a	DET
ftr-410	567	16	sale	sale	NOUN
ftr-410	567	17	and	and	CCONJ
ftr-410	567	18	for	for	ADP
ftr-410	567	19	the	the	DET
ftr-410	567	20	resulting	result	VERB
ftr-410	567	21	advantage	advantage	NOUN
ftr-410	567	22	to	to	ADP
ftr-410	567	23	inure	inure	NOUN
ftr-410	567	24	to	to	ADP
ftr-410	567	25	the	the	DET
ftr-410	567	26	underwriting	underwriting	NOUN
ftr-410	567	27	insurance	insurance	NOUN
ftr-410	567	28	company	company	NOUN
ftr-410	567	29	.	.	PUNCT
ftr-410	568	1	until	until	SCONJ
ftr-410	568	2	congress	congress	PROPN
ftr-410	568	3	resolves	resolve	VERB
ftr-410	568	4	the	the	DET
ftr-410	568	5	current	current	ADJ
ftr-410	568	6	inequity	inequity	NOUN
ftr-410	568	7	,	,	PUNCT
ftr-410	568	8	the	the	DET
ftr-410	568	9	irs	irs	PROPN
ftr-410	568	10	should	should	AUX
ftr-410	568	11	consider	consider	VERB
ftr-410	568	12	the	the	DET
ftr-410	568	13	second	second	ADV
ftr-410	568	14	-	-	PUNCT
ftr-410	568	15	best	good	ADJ
ftr-410	568	16	strategy	strategy	NOUN
ftr-410	568	17	outlined	outline	VERB
ftr-410	568	18	in	in	ADP
ftr-410	568	19	the	the	DET
ftr-410	568	20	next	next	ADJ
ftr-410	568	21	section	section	NOUN
ftr-410	568	22	for	for	ADP
ftr-410	568	23	moving	move	VERB
ftr-410	568	24	towards	towards	ADP
ftr-410	568	25	universal	universal	ADJ
ftr-410	568	26	application	application	NOUN
ftr-410	568	27	of	of	ADP
ftr-410	568	28	the	the	DET
ftr-410	568	29	hypothetical	hypothetical	ADJ
ftr-410	568	30	term	term	NOUN
ftr-410	568	31	method	method	NOUN
ftr-410	568	32	.	.	PUNCT
ftr-410	568	33	"	"	PUNCT
ftr-410	569	1	2	2	NUM
ftr-410	569	2	v.	v.	ADP
ftr-410	569	3	implementing	implement	VERB
ftr-410	569	4	the	the	DET
ftr-410	569	5	hypolthetical	hypolthetical	ADJ
ftr-410	569	6	term	term	NOUN
ftr-410	569	7	method	method	NOUN
ftr-410	569	8	deference	deference	NOUN
ftr-410	569	9	having	having	AUX
ftr-410	569	10	explained	explain	VERB
ftr-410	569	11	why	why	SCONJ
ftr-410	569	12	the	the	DET
ftr-410	569	13	policy	policy	NOUN
ftr-410	569	14	investment	investment	NOUN
ftr-410	569	15	theory	theory	NOUN
ftr-410	569	16	is	be	AUX
ftr-410	569	17	superior	superior	ADJ
ftr-410	569	18	to	to	ADP
ftr-410	569	19	the	the	DET
ftr-410	569	20	aggregate	aggregate	ADJ
ftr-410	569	21	premium	premium	NOUN
ftr-410	569	22	theory	theory	NOUN
ftr-410	569	23	,	,	PUNCT
ftr-410	569	24	we	we	PRON
ftr-410	569	25	now	now	ADV
ftr-410	569	26	consider	consider	VERB
ftr-410	569	27	the	the	DET
ftr-410	569	28	strategies	strategy	NOUN
ftr-410	569	29	available	available	ADJ
ftr-410	569	30	to	to	ADP
ftr-410	569	31	the	the	DET
ftr-410	569	32	irs	irs	PROPN
ftr-410	569	33	for	for	ADP
ftr-410	569	34	implementing	implement	VERB
ftr-410	569	35	the	the	DET
ftr-410	569	36	hypothetical	hypothetical	ADJ
ftr-410	569	37	term	term	NOUN
ftr-410	569	38	method	method	NOUN
ftr-410	569	39	.	.	PUNCT
ftr-410	570	1	specifically	specifically	ADV
ftr-410	570	2	,	,	PUNCT
ftr-410	570	3	we	we	PRON
ftr-410	570	4	focus	focus	VERB
ftr-410	570	5	on	on	ADP
ftr-410	570	6	how	how	SCONJ
ftr-410	570	7	the	the	DET
ftr-410	570	8	courts	court	NOUN
ftr-410	570	9	might	might	AUX
ftr-410	570	10	respond	respond	VERB
ftr-410	570	11	to	to	ADP
ftr-410	570	12	the	the	DET
ftr-410	570	13	irs	irs	PROPN
ftr-410	570	14	instituting	institute	VERB
ftr-410	570	15	the	the	DET
ftr-410	570	16	hypothetical	hypothetical	ADJ
ftr-410	570	17	term	term	NOUN
ftr-410	570	18	method	method	NOUN
ftr-410	570	19	given	give	VERB
ftr-410	570	20	the	the	DET
ftr-410	570	21	irs	irs	PROPN
ftr-410	570	22	's	's	PART
ftr-410	570	23	long	long	ADV
ftr-410	570	24	-	-	PUNCT
ftr-410	570	25	standing	stand	VERB
ftr-410	570	26	contrary	contrary	ADJ
ftr-410	570	27	position	position	NOUN
ftr-410	570	28	.	.	PUNCT
ftr-410	571	1	by	by	ADP
ftr-410	571	2	way	way	NOUN
ftr-410	571	3	of	of	ADP
ftr-410	571	4	background	background	NOUN
ftr-410	571	5	,	,	PUNCT
ftr-410	571	6	when	when	SCONJ
ftr-410	571	7	a	a	DET
ftr-410	571	8	government	government	NOUN
ftr-410	571	9	agency	agency	NOUN
ftr-410	571	10	administering	administer	VERB
ftr-410	571	11	a	a	DET
ftr-410	571	12	statute	statute	NOUN
ftr-410	571	13	issues	issue	VERB
ftr-410	571	14	an	an	DET
ftr-410	571	15	interpretation	interpretation	NOUN
ftr-410	571	16	,	,	PUNCT
ftr-410	571	17	the	the	DET
ftr-410	571	18	courts	court	NOUN
ftr-410	571	19	are	be	AUX
ftr-410	571	20	required	require	VERB
ftr-410	571	21	to	to	PART
ftr-410	571	22	assess	assess	VERB
ftr-410	571	23	its	its	PRON
ftr-410	571	24	validity	validity	NOUN
ftr-410	571	25	under	under	ADP
ftr-410	571	26	one	one	NUM
ftr-410	571	27	of	of	ADP
ftr-410	571	28	102	102	NUM
ftr-410	571	29	.	.	PUNCT
ftr-410	572	1	in	in	ADP
ftr-410	572	2	the	the	DET
ftr-410	572	3	absence	absence	NOUN
ftr-410	572	4	of	of	ADP
ftr-410	572	5	an	an	DET
ftr-410	572	6	amendment	amendment	NOUN
ftr-410	572	7	to	to	PART
ftr-410	572	8	irc	irc	VERB
ftr-410	572	9	§	§	PROPN
ftr-410	572	10	72	72	NUM
ftr-410	572	11	,	,	PUNCT
ftr-410	572	12	the	the	DET
ftr-410	572	13	irs	irs	PROPN
ftr-410	572	14	has	have	VERB
ftr-410	572	15	a	a	DET
ftr-410	572	16	difficult	difficult	ADJ
ftr-410	572	17	choice	choice	NOUN
ftr-410	572	18	.	.	PUNCT
ftr-410	573	1	by	by	ADP
ftr-410	573	2	regulation	regulation	NOUN
ftr-410	573	3	it	it	PRON
ftr-410	573	4	can	can	AUX
ftr-410	573	5	require	require	VERB
ftr-410	573	6	taxpayers	taxpayer	NOUN
ftr-410	573	7	who	who	PRON
ftr-410	573	8	sell	sell	VERB
ftr-410	573	9	their	their	PRON
ftr-410	573	10	policies	policy	NOUN
ftr-410	573	11	to	to	PART
ftr-410	573	12	reduce	reduce	VERB
ftr-410	573	13	basis	basis	NOUN
ftr-410	573	14	to	to	PART
ftr-410	573	15	account	account	VERB
ftr-410	573	16	for	for	ADP
ftr-410	573	17	mortality	mortality	NOUN
ftr-410	573	18	charges	charge	NOUN
ftr-410	573	19	while	while	SCONJ
ftr-410	573	20	permitting	permit	VERB
ftr-410	573	21	taxpayers	taxpayer	NOUN
ftr-410	573	22	who	who	PRON
ftr-410	573	23	surrender	surrender	VERB
ftr-410	573	24	their	their	PRON
ftr-410	573	25	policies	policy	NOUN
ftr-410	573	26	to	to	PART
ftr-410	573	27	use	use	VERB
ftr-410	573	28	the	the	DET
ftr-410	573	29	aggregate	aggregate	ADJ
ftr-410	573	30	premium	premium	NOUN
ftr-410	573	31	approach	approach	NOUN
ftr-410	573	32	.	.	PUNCT
ftr-410	574	1	alternatively	alternatively	ADV
ftr-410	574	2	,	,	PUNCT
ftr-410	574	3	it	it	PRON
ftr-410	574	4	can	can	AUX
ftr-410	574	5	level	level	VERB
ftr-410	574	6	the	the	DET
ftr-410	574	7	playing	play	VERB
ftr-410	574	8	field	field	NOUN
ftr-410	574	9	by	by	ADP
ftr-410	574	10	permitting	permit	VERB
ftr-410	574	11	selling	sell	VERB
ftr-410	574	12	taxpayers	taxpayer	NOUN
ftr-410	574	13	to	to	PART
ftr-410	574	14	use	use	VERB
ftr-410	574	15	the	the	DET
ftr-410	574	16	aggregate	aggregate	ADJ
ftr-410	574	17	premium	premium	NOUN
ftr-410	574	18	approach	approach	NOUN
ftr-410	574	19	.	.	PUNCT
ftr-410	575	1	neither	neither	DET
ftr-410	575	2	alternative	alternative	NOUN
ftr-410	575	3	is	be	AUX
ftr-410	575	4	ideal	ideal	ADJ
ftr-410	575	5	,	,	PUNCT
ftr-410	575	6	but	but	CCONJ
ftr-410	575	7	unless	unless	SCONJ
ftr-410	575	8	congress	congress	PROPN
ftr-410	575	9	amends	amend	VERB
ftr-410	575	10	irc	irc	PRON
ftr-410	575	11	§	§	PROPN
ftr-410	575	12	72	72	NUM
ftr-410	575	13	,	,	PUNCT
ftr-410	575	14	the	the	DET
ftr-410	575	15	irs	irs	PROPN
ftr-410	575	16	must	must	AUX
ftr-410	575	17	choose	choose	VERB
ftr-410	575	18	between	between	ADP
ftr-410	575	19	one	one	NUM
ftr-410	575	20	of	of	ADP
ftr-410	575	21	these	these	DET
ftr-410	575	22	second	second	ADV
ftr-410	575	23	-	-	PUNCT
ftr-410	575	24	best	good	ADJ
ftr-410	575	25	alternatives	alternative	NOUN
ftr-410	575	26	.	.	PUNCT
ftr-410	576	1	[	[	X
ftr-410	576	2	vol	vol	X
ftr-410	576	3	7:9	7:9	NUM
ftr-410	576	4	a	a	DET
ftr-410	576	5	new	new	ADJ
ftr-410	576	6	model	model	NOUN
ftr-410	576	7	for	for	ADP
ftr-410	576	8	identifying	identify	VERB
ftr-410	576	9	basis	basis	NOUN
ftr-410	576	10	in	in	ADP
ftr-410	576	11	life	life	NOUN
ftr-410	576	12	insurance	insurance	NOUN
ftr-410	576	13	two	two	NUM
ftr-410	576	14	standards	standard	NOUN
ftr-410	576	15	.	.	PUNCT
ftr-410	577	1	13	13	NUM
ftr-410	577	2	the	the	DET
ftr-410	577	3	more	more	ADV
ftr-410	577	4	deferential	deferential	ADJ
ftr-410	577	5	standard	standard	NOUN
ftr-410	577	6	,	,	PUNCT
ftr-410	577	7	announced	announce	VERB
ftr-410	577	8	by	by	ADP
ftr-410	577	9	the	the	DET
ftr-410	577	10	supreme	supreme	PROPN
ftr-410	577	11	court	court	PROPN
ftr-410	577	12	in	in	ADP
ftr-410	577	13	chevron	chevron	PROPN
ftr-410	577	14	u.s.a	u.s.a	PROPN
ftr-410	577	15	.	.	PROPN
ftr-410	577	16	inc	inc	PROPN
ftr-410	577	17	.	.	PROPN
ftr-410	578	1	v.	v.	ADP
ftr-410	578	2	natural	natural	ADJ
ftr-410	578	3	resources	resource	NOUN
ftr-410	578	4	defense	defense	PROPN
ftr-410	578	5	council	council	PROPN
ftr-410	578	6	,	,	PUNCT
ftr-410	578	7	inc	inc	PROPN
ftr-410	578	8	.	.	PROPN
ftr-410	578	9	,	,	PUNCT
ftr-410	578	10	"	"	PUNCT
ftr-410	578	11	governs	govern	VERB
ftr-410	578	12	in	in	ADP
ftr-410	578	13	cases	case	NOUN
ftr-410	578	14	where	where	SCONJ
ftr-410	578	15	congress	congress	PROPN
ftr-410	578	16	intended	intend	VERB
ftr-410	578	17	to	to	PART
ftr-410	578	18	give	give	VERB
ftr-410	578	19	the	the	DET
ftr-410	578	20	agency	agency	NOUN
ftr-410	578	21	authority	authority	NOUN
ftr-410	578	22	to	to	PART
ftr-410	578	23	issue	issue	VERB
ftr-410	578	24	what	what	PRON
ftr-410	578	25	the	the	DET
ftr-410	578	26	supreme	supreme	PROPN
ftr-410	578	27	court	court	PROPN
ftr-410	578	28	has	have	AUX
ftr-410	578	29	called	call	VERB
ftr-410	578	30	"	"	PUNCT
ftr-410	578	31	force	force	NOUN
ftr-410	578	32	-	-	PUNCT
ftr-410	578	33	of	of	ADP
ftr-410	578	34	-	-	PUNCT
ftr-410	578	35	law	law	NOUN
ftr-410	578	36	"	"	PUNCT
ftr-410	578	37	interpretations	interpretation	NOUN
ftr-410	578	38	and	and	CCONJ
ftr-410	578	39	the	the	DET
ftr-410	578	40	agency	agency	NOUN
ftr-410	578	41	does	do	VERB
ftr-410	578	42	so	so	ADV
ftr-410	578	43	in	in	ADP
ftr-410	578	44	the	the	DET
ftr-410	578	45	appropriate	appropriate	ADJ
ftr-410	578	46	manner.0	manner.0	NOUN
ftr-410	578	47	5	5	NUM
ftr-410	578	48	under	under	ADP
ftr-410	578	49	the	the	DET
ftr-410	578	50	so	so	ADV
ftr-410	578	51	-	-	PUNCT
ftr-410	578	52	called	call	VERB
ftr-410	578	53	chevron	chevron	NOUN
ftr-410	578	54	standard	standard	NOUN
ftr-410	578	55	,	,	PUNCT
ftr-410	578	56	an	an	DET
ftr-410	578	57	interpretation	interpretation	NOUN
ftr-410	578	58	will	will	AUX
ftr-410	578	59	be	be	AUX
ftr-410	578	60	upheld	uphold	VERB
ftr-410	578	61	if	if	SCONJ
ftr-410	578	62	two	two	NUM
ftr-410	578	63	conditions	condition	NOUN
ftr-410	578	64	are	be	AUX
ftr-410	578	65	met	meet	VERB
ftr-410	578	66	:	:	PUNCT
ftr-410	578	67	(	(	PUNCT
ftr-410	578	68	1	1	X
ftr-410	578	69	)	)	PUNCT
ftr-410	578	70	the	the	DET
ftr-410	578	71	statute	statute	NOUN
ftr-410	578	72	is	be	AUX
ftr-410	578	73	ambiguous	ambiguous	ADJ
ftr-410	578	74	,	,	PUNCT
ftr-410	578	75	and	and	CCONJ
ftr-410	578	76	(	(	PUNCT
ftr-410	578	77	2	2	X
ftr-410	578	78	)	)	PUNCT
ftr-410	578	79	the	the	DET
ftr-410	578	80	agency	agency	NOUN
ftr-410	578	81	reasonably	reasonably	ADV
ftr-410	578	82	resolves	resolve	VERB
ftr-410	578	83	the	the	DET
ftr-410	578	84	ambiguity	ambiguity	NOUN
ftr-410	578	85	.	.	PUNCT
ftr-410	579	1	"	"	PUNCT
ftr-410	579	2	°	°	CCONJ
ftr-410	579	3	if	if	SCONJ
ftr-410	579	4	both	both	PRON
ftr-410	579	5	of	of	ADP
ftr-410	579	6	these	these	DET
ftr-410	579	7	conditions	condition	NOUN
ftr-410	579	8	are	be	AUX
ftr-410	579	9	met	meet	VERB
ftr-410	579	10	,	,	PUNCT
ftr-410	579	11	a	a	DET
ftr-410	579	12	court	court	NOUN
ftr-410	579	13	must	must	AUX
ftr-410	579	14	defer	defer	VERB
ftr-410	579	15	under	under	ADP
ftr-410	579	16	this	this	DET
ftr-410	579	17	standard	standard	NOUN
ftr-410	579	18	even	even	ADV
ftr-410	579	19	if	if	SCONJ
ftr-410	579	20	it	it	PRON
ftr-410	579	21	is	be	AUX
ftr-410	579	22	not	not	PART
ftr-410	579	23	persuaded	persuade	VERB
ftr-410	579	24	that	that	SCONJ
ftr-410	579	25	the	the	DET
ftr-410	579	26	agency	agency	NOUN
ftr-410	579	27	's	's	PART
ftr-410	579	28	interpretation	interpretation	NOUN
ftr-410	579	29	is	be	AUX
ftr-410	579	30	the	the	DET
ftr-410	579	31	best	good	ADJ
ftr-410	579	32	reading	reading	NOUN
ftr-410	579	33	of	of	ADP
ftr-410	579	34	the	the	DET
ftr-410	579	35	statute.0	statute.0	PROPN
ftr-410	579	36	7	7	NUM
ftr-410	579	37	where	where	SCONJ
ftr-410	579	38	the	the	DET
ftr-410	579	39	chevron	chevron	NOUN
ftr-410	579	40	standard	standard	NOUN
ftr-410	579	41	does	do	AUX
ftr-410	579	42	not	not	PART
ftr-410	579	43	apply	apply	VERB
ftr-410	579	44	,	,	PUNCT
ftr-410	579	45	the	the	DET
ftr-410	579	46	validity	validity	NOUN
ftr-410	579	47	of	of	ADP
ftr-410	579	48	the	the	DET
ftr-410	579	49	agency	agency	NOUN
ftr-410	579	50	's	's	PART
ftr-410	579	51	interpretation	interpretation	NOUN
ftr-410	579	52	is	be	AUX
ftr-410	579	53	analyzed	analyze	VERB
ftr-410	579	54	under	under	ADP
ftr-410	579	55	the	the	DET
ftr-410	579	56	less	less	ADV
ftr-410	579	57	deferential	deferential	ADJ
ftr-410	579	58	standard	standard	NOUN
ftr-410	579	59	announced	announce	VERB
ftr-410	579	60	by	by	ADP
ftr-410	579	61	the	the	DET
ftr-410	579	62	supreme	supreme	PROPN
ftr-410	579	63	court	court	PROPN
ftr-410	579	64	in	in	ADP
ftr-410	579	65	skidmore	skidmore	PROPN
ftr-410	579	66	v.	v.	PROPN
ftr-410	579	67	swift	swift	PROPN
ftr-410	579	68	&	&	CCONJ
ftr-410	579	69	co.	co.	PROPN
ftr-410	579	70	'	'	PUNCT
ftr-410	579	71	under	under	ADP
ftr-410	579	72	the	the	DET
ftr-410	579	73	so	so	ADV
ftr-410	579	74	-	-	PUNCT
ftr-410	579	75	called	call	VERB
ftr-410	579	76	skidmore	skidmore	NOUN
ftr-410	579	77	standard	standard	NOUN
ftr-410	579	78	,	,	PUNCT
ftr-410	579	79	an	an	DET
ftr-410	579	80	agency	agency	NOUN
ftr-410	579	81	interpretation	interpretation	NOUN
ftr-410	579	82	will	will	AUX
ftr-410	579	83	only	only	ADV
ftr-410	579	84	be	be	AUX
ftr-410	579	85	upheld	uphold	VERB
ftr-410	579	86	if	if	SCONJ
ftr-410	579	87	the	the	DET
ftr-410	579	88	court	court	NOUN
ftr-410	579	89	is	be	AUX
ftr-410	579	90	persuaded	persuade	VERB
ftr-410	579	91	that	that	SCONJ
ftr-410	579	92	the	the	DET
ftr-410	579	93	agency	agency	NOUN
ftr-410	579	94	has	have	AUX
ftr-410	579	95	correctly	correctly	ADV
ftr-410	579	96	read	read	VERB
ftr-410	579	97	the	the	DET
ftr-410	579	98	statute	statute	NOUN
ftr-410	579	99	.	.	PUNCT
ftr-410	580	1	in	in	ADP
ftr-410	580	2	determining	determine	VERB
ftr-410	580	3	whether	whether	SCONJ
ftr-410	580	4	an	an	DET
ftr-410	580	5	interpretation	interpretation	NOUN
ftr-410	580	6	is	be	AUX
ftr-410	580	7	persuasive	persuasive	ADJ
ftr-410	580	8	,	,	PUNCT
ftr-410	580	9	the	the	DET
ftr-410	580	10	courts	court	NOUN
ftr-410	580	11	are	be	AUX
ftr-410	580	12	required	require	VERB
ftr-410	580	13	under	under	ADP
ftr-410	580	14	skidmore	skidmore	NOUN
ftr-410	580	15	to	to	PART
ftr-410	580	16	consider	consider	VERB
ftr-410	580	17	a	a	DET
ftr-410	580	18	number	number	NOUN
ftr-410	580	19	of	of	ADP
ftr-410	580	20	subsidiary	subsidiary	NOUN
ftr-410	580	21	factors	factor	NOUN
ftr-410	580	22	.	.	PUNCT
ftr-410	581	1	for	for	ADP
ftr-410	581	2	example	example	NOUN
ftr-410	581	3	,	,	PUNCT
ftr-410	581	4	if	if	SCONJ
ftr-410	581	5	the	the	DET
ftr-410	581	6	interpretation	interpretation	NOUN
ftr-410	581	7	is	be	AUX
ftr-410	581	8	inconsistent	inconsistent	ADJ
ftr-410	581	9	with	with	ADP
ftr-410	581	10	an	an	DET
ftr-410	581	11	interpretation	interpretation	NOUN
ftr-410	581	12	previously	previously	ADV
ftr-410	581	13	adopted	adopt	VERB
ftr-410	581	14	by	by	ADP
ftr-410	581	15	the	the	DET
ftr-410	581	16	agency	agency	NOUN
ftr-410	581	17	,	,	PUNCT
ftr-410	581	18	the	the	DET
ftr-410	581	19	court	court	NOUN
ftr-410	581	20	will	will	AUX
ftr-410	581	21	be	be	AUX
ftr-410	581	22	less	less	ADV
ftr-410	581	23	inclined	inclined	ADJ
ftr-410	581	24	to	to	PART
ftr-410	581	25	find	find	VERB
ftr-410	581	26	it	it	PRON
ftr-410	581	27	persuasive	persuasive	ADJ
ftr-410	581	28	.	.	PUNCT
ftr-410	581	29	"	"	PUNCT
ftr-410	582	1	similarly	similarly	ADV
ftr-410	582	2	,	,	PUNCT
ftr-410	582	3	an	an	DET
ftr-410	582	4	interpretation	interpretation	NOUN
ftr-410	582	5	issued	issue	VERB
ftr-410	582	6	long	long	ADV
ftr-410	582	7	after	after	SCONJ
ftr-410	582	8	the	the	DET
ftr-410	582	9	enactment	enactment	NOUN
ftr-410	582	10	of	of	ADP
ftr-410	582	11	the	the	DET
ftr-410	582	12	statute	statute	NOUN
ftr-410	582	13	will	will	AUX
ftr-410	582	14	be	be	AUX
ftr-410	582	15	viewed	view	VERB
ftr-410	582	16	as	as	ADP
ftr-410	582	17	less	less	ADV
ftr-410	582	18	persuasive	persuasive	ADJ
ftr-410	582	19	than	than	ADP
ftr-410	582	20	a	a	DET
ftr-410	582	21	promptly	promptly	ADV
ftr-410	582	22	issued	issue	VERB
ftr-410	582	23	one	one	NUM
ftr-410	582	24	.	.	PUNCT
ftr-410	582	25	"	"	PUNCT
ftr-410	583	1	0	0	PUNCT
ftr-410	584	1	under	under	ADP
ftr-410	584	2	the	the	DET
ftr-410	584	3	chevron	chevron	NOUN
ftr-410	584	4	standard	standard	NOUN
ftr-410	584	5	,	,	PUNCT
ftr-410	584	6	the	the	DET
ftr-410	584	7	factors	factor	NOUN
ftr-410	584	8	enumerated	enumerate	VERB
ftr-410	584	9	under	under	ADP
ftr-410	584	10	the	the	DET
ftr-410	584	11	skidmore	skidmore	NOUN
ftr-410	584	12	standard	standard	NOUN
ftr-410	584	13	are	be	AUX
ftr-410	584	14	largely	largely	ADV
ftr-410	584	15	irrelevant	irrelevant	ADJ
ftr-410	584	16	.	.	PUNCT
ftr-410	585	1	as	as	ADV
ftr-410	585	2	long	long	ADV
ftr-410	585	3	as	as	SCONJ
ftr-410	585	4	the	the	DET
ftr-410	585	5	agency	agency	NOUN
ftr-410	585	6	has	have	AUX
ftr-410	585	7	not	not	PART
ftr-410	585	8	been	be	AUX
ftr-410	585	9	arbitrary	arbitrary	ADJ
ftr-410	585	10	or	or	CCONJ
ftr-410	585	11	capricious	capricious	ADJ
ftr-410	585	12	,	,	PUNCT
ftr-410	585	13	its	its	PRON
ftr-410	585	14	interpretation	interpretation	NOUN
ftr-410	585	15	will	will	AUX
ftr-410	585	16	not	not	PART
ftr-410	585	17	be	be	AUX
ftr-410	585	18	invalidated	invalidate	VERB
ftr-410	585	19	merely	merely	ADV
ftr-410	585	20	because	because	SCONJ
ftr-410	585	21	it	it	PRON
ftr-410	585	22	has	have	AUX
ftr-410	585	23	been	be	AUX
ftr-410	585	24	inconsistent	inconsistent	ADJ
ftr-410	585	25	;	;	PUNCT
ftr-410	585	26	indeed	indeed	ADV
ftr-410	585	27	,	,	PUNCT
ftr-410	585	28	chevron	chevron	PROPN
ftr-410	585	29	contemplates	contemplate	VERB
ftr-410	585	30	that	that	SCONJ
ftr-410	585	31	agencies	agency	NOUN
ftr-410	585	32	will	will	AUX
ftr-410	585	33	adjust	adjust	VERB
ftr-410	585	34	to	to	ADP
ftr-410	585	35	evolving	evolve	VERB
ftr-410	585	36	circumstances	circumstance	NOUN
ftr-410	585	37	and	and	CCONJ
ftr-410	585	38	will	will	AUX
ftr-410	585	39	therefore	therefore	ADV
ftr-410	585	40	be	be	AUX
ftr-410	585	41	permitted	permit	VERB
ftr-410	585	42	to	to	PART
ftr-410	585	43	change	change	VERB
ftr-410	585	44	position	position	NOUN
ftr-410	585	45	where	where	SCONJ
ftr-410	585	46	appropriate	appropriate	ADJ
ftr-410	585	47	;	;	PUNCT
ftr-410	585	48	furthermore	furthermore	ADV
ftr-410	585	49	,	,	PUNCT
ftr-410	585	50	under	under	ADP
ftr-410	585	51	chevron	chevron	NOUN
ftr-410	585	52	,	,	PUNCT
ftr-410	585	53	an	an	DET
ftr-410	585	54	agency	agency	NOUN
ftr-410	585	55	's	's	PART
ftr-410	585	56	delay	delay	NOUN
ftr-410	585	57	in	in	ADP
ftr-410	585	58	issuing	issue	VERB
ftr-410	585	59	an	an	DET
ftr-410	585	60	interpretation	interpretation	NOUN
ftr-410	585	61	will	will	AUX
ftr-410	585	62	not	not	PART
ftr-410	585	63	count	count	VERB
ftr-410	585	64	against	against	ADP
ftr-410	585	65	its	its	PRON
ftr-410	585	66	validity	validity	NOUN
ftr-410	585	67	.	.	PUNCT
ftr-410	586	1	"	"	PUNCT
ftr-410	586	2	'	'	PUNCT
ftr-410	586	3	the	the	DET
ftr-410	586	4	tax	tax	NOUN
ftr-410	586	5	court	court	NOUN
ftr-410	586	6	refuses	refuse	VERB
ftr-410	586	7	to	to	PART
ftr-410	586	8	endorse	endorse	VERB
ftr-410	586	9	the	the	DET
ftr-410	586	10	chevron	chevron	NOUN
ftr-410	586	11	-	-	PUNCT
ftr-410	586	12	skidmore	skidmore	NOUN
ftr-410	586	13	dichotomy	dichotomy	NOUN
ftr-410	586	14	,	,	PUNCT
ftr-410	586	15	under	under	ADP
ftr-410	586	16	which	which	PRON
ftr-410	586	17	the	the	DET
ftr-410	586	18	validity	validity	NOUN
ftr-410	586	19	of	of	ADP
ftr-410	586	20	all	all	DET
ftr-410	586	21	agency	agency	NOUN
ftr-410	586	22	interpretations	interpretation	NOUN
ftr-410	586	23	are	be	AUX
ftr-410	586	24	evaluated	evaluate	VERB
ftr-410	586	25	under	under	ADP
ftr-410	586	26	one	one	NUM
ftr-410	586	27	of	of	ADP
ftr-410	586	28	these	these	DET
ftr-410	586	29	103	103	NUM
ftr-410	586	30	.	.	PUNCT
ftr-410	587	1	see	see	VERB
ftr-410	587	2	united	united	PROPN
ftr-410	587	3	states	states	PROPN
ftr-410	587	4	v.	v.	PROPN
ftr-410	587	5	mead	mead	PROPN
ftr-410	587	6	corp	corp	PROPN
ftr-410	587	7	,	,	PUNCT
ftr-410	587	8	533	533	NUM
ftr-410	587	9	u.s	u.s	PROPN
ftr-410	587	10	.	.	PROPN
ftr-410	587	11	218	218	NUM
ftr-410	587	12	(	(	PUNCT
ftr-410	587	13	2001	2001	NUM
ftr-410	587	14	)	)	PUNCT
ftr-410	587	15	(	(	PUNCT
ftr-410	587	16	summarizing	summarize	VERB
ftr-410	587	17	how	how	SCONJ
ftr-410	587	18	much	much	ADJ
ftr-410	587	19	deference	deference	NOUN
ftr-410	587	20	courts	court	NOUN
ftr-410	587	21	should	should	AUX
ftr-410	587	22	afford	afford	VERB
ftr-410	587	23	administrative	administrative	ADJ
ftr-410	587	24	agencies	agency	NOUN
ftr-410	587	25	)	)	PUNCT
ftr-410	587	26	.	.	PUNCT
ftr-410	588	1	104	104	X
ftr-410	588	2	.	.	PUNCT
ftr-410	589	1	chevron	chevron	PROPN
ftr-410	589	2	u.s.a	u.s.a	PROPN
ftr-410	589	3	.	.	PROPN
ftr-410	589	4	,	,	PUNCT
ftr-410	589	5	inc	inc	PROPN
ftr-410	589	6	.	.	PROPN
ftr-410	590	1	v.	v.	ADP
ftr-410	590	2	natural	natural	ADJ
ftr-410	590	3	res	re	NOUN
ftr-410	590	4	.	.	PUNCT
ftr-410	591	1	def	def	PROPN
ftr-410	591	2	.	.	PROPN
ftr-410	591	3	council	council	PROPN
ftr-410	591	4	,	,	PUNCT
ftr-410	591	5	inc	inc	PROPN
ftr-410	591	6	.	.	PROPN
ftr-410	591	7	,	,	PUNCT
ftr-410	591	8	et	et	PROPN
ftr-410	591	9	al	al	PROPN
ftr-410	591	10	.	.	PROPN
ftr-410	591	11	,	,	PUNCT
ftr-410	591	12	467	467	NUM
ftr-410	591	13	u.s	u.s	PROPN
ftr-410	591	14	.	.	PROPN
ftr-410	591	15	837	837	NUM
ftr-410	591	16	(	(	PUNCT
ftr-410	591	17	1984	1984	NUM
ftr-410	591	18	)	)	PUNCT
ftr-410	591	19	.	.	PUNCT
ftr-410	592	1	105	105	NUM
ftr-410	592	2	.	.	PUNCT
ftr-410	593	1	mead	mead	NOUN
ftr-410	593	2	,	,	PUNCT
ftr-410	593	3	533	533	NUM
ftr-410	593	4	u.s	u.s	PROPN
ftr-410	593	5	.	.	PROPN
ftr-410	593	6	at	at	ADP
ftr-410	593	7	226	226	NUM
ftr-410	593	8	-	-	SYM
ftr-410	593	9	27	27	NUM
ftr-410	593	10	.	.	PUNCT
ftr-410	594	1	for	for	ADP
ftr-410	594	2	example	example	NOUN
ftr-410	594	3	,	,	PUNCT
ftr-410	594	4	assuming	assume	VERB
ftr-410	594	5	for	for	ADP
ftr-410	594	6	the	the	DET
ftr-410	594	7	moment	moment	NOUN
ftr-410	594	8	that	that	SCONJ
ftr-410	594	9	the	the	DET
ftr-410	594	10	irs	irs	PROPN
ftr-410	594	11	were	be	AUX
ftr-410	594	12	to	to	PART
ftr-410	594	13	have	have	VERB
ftr-410	594	14	the	the	DET
ftr-410	594	15	authority	authority	NOUN
ftr-410	594	16	to	to	PART
ftr-410	594	17	issue	issue	VERB
ftr-410	594	18	interpretations	interpretation	NOUN
ftr-410	594	19	having	have	VERB
ftr-410	594	20	the	the	DET
ftr-410	594	21	force	force	NOUN
ftr-410	594	22	of	of	ADP
ftr-410	594	23	law	law	NOUN
ftr-410	594	24	,	,	PUNCT
ftr-410	594	25	it	it	PRON
ftr-410	594	26	could	could	AUX
ftr-410	594	27	not	not	PART
ftr-410	594	28	secure	secure	VERB
ftr-410	594	29	this	this	DET
ftr-410	594	30	effect	effect	NOUN
ftr-410	594	31	by	by	ADP
ftr-410	594	32	issuing	issue	VERB
ftr-410	594	33	a	a	DET
ftr-410	594	34	private	private	ADJ
ftr-410	594	35	letter	letter	NOUN
ftr-410	594	36	ruling	ruling	NOUN
ftr-410	594	37	.	.	PUNCT
ftr-410	595	1	see	see	VERB
ftr-410	595	2	irc	irc	PROPN
ftr-410	595	3	§	§	PROPN
ftr-410	595	4	6110	6110	NUM
ftr-410	595	5	.	.	PUNCT
ftr-410	596	1	106	106	NUM
ftr-410	596	2	.	.	PUNCT
ftr-410	597	1	chevron	chevron	PROPN
ftr-410	597	2	,	,	PUNCT
ftr-410	597	3	467	467	NUM
ftr-410	597	4	u.s	u.s	PROPN
ftr-410	597	5	.	.	PROPN
ftr-410	597	6	at	at	ADP
ftr-410	597	7	843	843	NUM
ftr-410	597	8	-	-	SYM
ftr-410	597	9	45	45	NUM
ftr-410	597	10	.	.	PUNCT
ftr-410	597	11	107	107	NUM
ftr-410	597	12	.	.	PUNCT
ftr-410	598	1	i	i	PRON
ftr-410	598	2	d.	d.	PROPN
ftr-410	598	3	at	at	ADP
ftr-410	598	4	843	843	NUM
ftr-410	598	5	n.11	n.11	NOUN
ftr-410	598	6	.	.	PROPN
ftr-410	598	7	108	108	NUM
ftr-410	598	8	.	.	PUNCT
ftr-410	599	1	skidmore	skidmore	PROPN
ftr-410	599	2	v.	v.	PROPN
ftr-410	599	3	swift	swift	PROPN
ftr-410	599	4	&	&	CCONJ
ftr-410	599	5	co.	co.	PROPN
ftr-410	599	6	,	,	PUNCT
ftr-410	599	7	323	323	NUM
ftr-410	599	8	u.s	u.s	PROPN
ftr-410	599	9	.	.	PROPN
ftr-410	599	10	134	134	NUM
ftr-410	599	11	(	(	PUNCT
ftr-410	599	12	1944	1944	NUM
ftr-410	599	13	)	)	PUNCT
ftr-410	599	14	.	.	PUNCT
ftr-410	600	1	109	109	NUM
ftr-410	600	2	.	.	PUNCT
ftr-410	601	1	i	i	PRON
ftr-410	601	2	d.	d.	PROPN
ftr-410	601	3	at	at	ADP
ftr-410	601	4	140	140	NUM
ftr-410	601	5	.	.	PUNCT
ftr-410	602	1	110	110	NUM
ftr-410	602	2	.	.	PUNCT
ftr-410	603	1	see	see	VERB
ftr-410	603	2	,	,	PUNCT
ftr-410	603	3	e.g.	e.g.	ADV
ftr-410	603	4	,	,	PUNCT
ftr-410	603	5	cathedral	cathedral	ADJ
ftr-410	603	6	candle	candle	PROPN
ftr-410	603	7	co.	co.	PROPN
ftr-410	603	8	v.	v.	ADP
ftr-410	603	9	u.s	u.s	PROPN
ftr-410	603	10	.	.	PROPN
ftr-410	603	11	int'l	int'l	PROPN
ftr-410	603	12	trade	trade	NOUN
ftr-410	603	13	comm'n	comm'n	ADP
ftr-410	603	14	,	,	PUNCT
ftr-410	603	15	400	400	NUM
ftr-410	603	16	f.3d	f.3d	NUM
ftr-410	603	17	1352	1352	NUM
ftr-410	603	18	,	,	PUNCT
ftr-410	603	19	1367	1367	NUM
ftr-410	603	20	(	(	PUNCT
ftr-410	603	21	fed	fed	PROPN
ftr-410	603	22	.	.	PUNCT
ftr-410	603	23	cir	cir	PROPN
ftr-410	603	24	.	.	PROPN
ftr-410	603	25	2005	2005	NUM
ftr-410	603	26	)	)	PUNCT
ftr-410	603	27	(	(	PUNCT
ftr-410	603	28	importance	importance	NOUN
ftr-410	603	29	was	be	AUX
ftr-410	603	30	given	give	VERB
ftr-410	603	31	to	to	ADP
ftr-410	603	32	the	the	DET
ftr-410	603	33	agency	agency	NOUN
ftr-410	603	34	's	's	PART
ftr-410	603	35	contemporaneous	contemporaneous	ADJ
ftr-410	603	36	issuance	issuance	NOUN
ftr-410	603	37	of	of	ADP
ftr-410	603	38	ruling	ruling	NOUN
ftr-410	603	39	)	)	PUNCT
ftr-410	603	40	.	.	PUNCT
ftr-410	604	1	111	111	NUM
ftr-410	604	2	.	.	PUNCT
ftr-410	605	1	see	see	VERB
ftr-410	605	2	nat'l	nat'l	PROPN
ftr-410	605	3	cable	cable	NOUN
ftr-410	605	4	&	&	CCONJ
ftr-410	605	5	telecomms	telecomms	PROPN
ftr-410	605	6	.	.	PUNCT
ftr-410	606	1	ass'n	ass'n	PROPN
ftr-410	606	2	v.	v.	ADP
ftr-410	606	3	brand	brand	NOUN
ftr-410	606	4	x	x	PUNCT
ftr-410	606	5	internet	internet	NOUN
ftr-410	606	6	serv	serv	NOUN
ftr-410	606	7	.	.	PUNCT
ftr-410	606	8	,	,	PUNCT
ftr-410	606	9	545	545	NUM
ftr-410	606	10	u.s	u.s	PROPN
ftr-410	606	11	.	.	PROPN
ftr-410	606	12	967	967	NUM
ftr-410	606	13	(	(	PUNCT
ftr-410	606	14	2005	2005	NUM
ftr-410	606	15	)	)	PUNCT
ftr-410	606	16	;	;	PUNCT
ftr-410	606	17	see	see	VERB
ftr-410	606	18	also	also	ADV
ftr-410	606	19	smiley	smiley	ADJ
ftr-410	606	20	v.	v.	ADP
ftr-410	606	21	citibank	citibank	PROPN
ftr-410	606	22	(	(	PUNCT
ftr-410	606	23	s.d	s.d	PROPN
ftr-410	606	24	.	.	PROPN
ftr-410	606	25	)	)	PUNCT
ftr-410	607	1	n.a	n.a	PROPN
ftr-410	607	2	.	.	PROPN
ftr-410	607	3	,	,	PUNCT
ftr-410	607	4	517	517	NUM
ftr-410	607	5	u.s	u.s	PROPN
ftr-410	607	6	.	.	PROPN
ftr-410	607	7	735	735	NUM
ftr-410	607	8	,	,	PUNCT
ftr-410	607	9	742	742	NUM
ftr-410	607	10	(	(	PUNCT
ftr-410	607	11	1996	1996	NUM
ftr-410	607	12	)	)	PUNCT
ftr-410	607	13	.	.	PUNCT
ftr-410	608	1	2006	2006	NUM
ftr-410	608	2	]	]	PUNCT
ftr-410	608	3	florida	florida	PROPN
ftr-410	608	4	tax	tax	PROPN
ftr-410	608	5	review	review	NOUN
ftr-410	608	6	two	two	NUM
ftr-410	608	7	standards	standard	NOUN
ftr-410	608	8	.	.	PUNCT
ftr-410	609	1	in	in	ADP
ftr-410	609	2	swallows	swallow	NOUN
ftr-410	609	3	holding	hold	VERB
ftr-410	609	4	v.	v.	ADP
ftr-410	609	5	comm	comm	NOUN
ftr-410	609	6	'	'	PUNCT
ftr-410	609	7	r,"2	r,"2	VERB
ftr-410	609	8	the	the	DET
ftr-410	609	9	tax	tax	NOUN
ftr-410	609	10	court	court	NOUN
ftr-410	609	11	indicated	indicate	VERB
ftr-410	609	12	that	that	SCONJ
ftr-410	609	13	a	a	DET
ftr-410	609	14	third	third	ADJ
ftr-410	609	15	deference	deference	NOUN
ftr-410	609	16	standard	standard	NOUN
ftr-410	609	17	may	may	AUX
ftr-410	609	18	be	be	AUX
ftr-410	609	19	appropriate	appropriate	ADJ
ftr-410	609	20	in	in	ADP
ftr-410	609	21	the	the	DET
ftr-410	609	22	tax	tax	NOUN
ftr-410	609	23	context	context	NOUN
ftr-410	609	24	.	.	PUNCT
ftr-410	610	1	similar	similar	ADJ
ftr-410	610	2	to	to	ADP
ftr-410	610	3	skidmore	skidmore	NOUN
ftr-410	610	4	in	in	ADP
ftr-410	610	5	substance	substance	NOUN
ftr-410	610	6	,	,	PUNCT
ftr-410	610	7	this	this	DET
ftr-410	610	8	standard	standard	NOUN
ftr-410	610	9	provides	provide	VERB
ftr-410	610	10	less	less	ADJ
ftr-410	610	11	deference	deference	NOUN
ftr-410	610	12	than	than	ADP
ftr-410	610	13	the	the	DET
ftr-410	610	14	chevron	chevron	NOUN
ftr-410	610	15	standard	standard	NOUN
ftr-410	610	16	.	.	PUNCT
ftr-410	611	1	it	it	PRON
ftr-410	611	2	,	,	PUNCT
ftr-410	611	3	in	in	ADP
ftr-410	611	4	effect	effect	NOUN
ftr-410	611	5	,	,	PUNCT
ftr-410	611	6	permits	permit	VERB
ftr-410	611	7	courts	court	NOUN
ftr-410	611	8	to	to	PART
ftr-410	611	9	consider	consider	VERB
ftr-410	611	10	skidmore	skidmore	PROPN
ftr-410	611	11	's	's	PART
ftr-410	611	12	subsidiary	subsidiary	ADJ
ftr-410	611	13	factors	factor	NOUN
ftr-410	611	14	.	.	PUNCT
ftr-410	612	1	as	as	ADP
ftr-410	612	2	such	such	ADJ
ftr-410	612	3	,	,	PUNCT
ftr-410	612	4	it	it	PRON
ftr-410	612	5	could	could	AUX
ftr-410	612	6	render	render	VERB
ftr-410	612	7	vulnerable	vulnerable	ADJ
ftr-410	612	8	a	a	DET
ftr-410	612	9	myriad	myriad	NOUN
ftr-410	612	10	of	of	ADP
ftr-410	612	11	treasury	treasury	PROPN
ftr-410	612	12	regulations	regulation	NOUN
ftr-410	612	13	(	(	PUNCT
ftr-410	612	14	as	as	ADV
ftr-410	612	15	well	well	ADV
ftr-410	612	16	as	as	ADP
ftr-410	612	17	revoking	revoke	VERB
ftr-410	612	18	revnue	revnue	NOUN
ftr-410	612	19	ruling	rule	VERB
ftr-410	612	20	70	70	NUM
ftr-410	612	21	-	-	SYM
ftr-410	612	22	38	38	NUM
ftr-410	612	23	)	)	PUNCT
ftr-410	612	24	.	.	PUNCT
ftr-410	613	1	should	should	AUX
ftr-410	613	2	the	the	DET
ftr-410	613	3	government	government	NOUN
ftr-410	613	4	seek	seek	VERB
ftr-410	613	5	to	to	PART
ftr-410	613	6	implement	implement	VERB
ftr-410	613	7	the	the	DET
ftr-410	613	8	hypothetical	hypothetical	ADJ
ftr-410	613	9	term	term	NOUN
ftr-410	613	10	method	method	NOUN
ftr-410	613	11	,	,	PUNCT
ftr-410	613	12	it	it	PRON
ftr-410	613	13	will	will	AUX
ftr-410	613	14	need	need	VERB
ftr-410	613	15	to	to	PART
ftr-410	613	16	navigate	navigate	VERB
ftr-410	613	17	the	the	DET
ftr-410	613	18	deference	deference	NOUN
ftr-410	613	19	question	question	NOUN
ftr-410	613	20	.	.	PUNCT
ftr-410	614	1	whether	whether	SCONJ
ftr-410	614	2	the	the	DET
ftr-410	614	3	method	method	NOUN
ftr-410	614	4	would	would	AUX
ftr-410	614	5	be	be	AUX
ftr-410	614	6	deemed	deem	VERB
ftr-410	614	7	valid	valid	ADJ
ftr-410	614	8	may	may	AUX
ftr-410	614	9	well	well	ADV
ftr-410	614	10	depend	depend	VERB
ftr-410	614	11	on	on	ADP
ftr-410	614	12	the	the	DET
ftr-410	614	13	deference	deference	NOUN
ftr-410	614	14	standard	standard	NOUN
ftr-410	614	15	the	the	DET
ftr-410	614	16	courts	court	NOUN
ftr-410	614	17	invoke	invoke	VERB
ftr-410	614	18	given	give	VERB
ftr-410	614	19	the	the	DET
ftr-410	614	20	irs	irs	PROPN
ftr-410	614	21	's	's	PART
ftr-410	614	22	long	long	ADV
ftr-410	614	23	-	-	PUNCT
ftr-410	614	24	standing	stand	VERB
ftr-410	614	25	commitment	commitment	NOUN
ftr-410	614	26	to	to	ADP
ftr-410	614	27	a	a	DET
ftr-410	614	28	different	different	ADJ
ftr-410	614	29	approach	approach	NOUN
ftr-410	614	30	;	;	PUNCT
ftr-410	614	31	the	the	DET
ftr-410	614	32	lack	lack	NOUN
ftr-410	614	33	of	of	ADP
ftr-410	614	34	contemporaneousness	contemporaneousness	NOUN
ftr-410	614	35	;	;	PUNCT
ftr-410	614	36	and	and	CCONJ
ftr-410	614	37	congress	congress	PROPN
ftr-410	614	38	's	's	PART
ftr-410	614	39	reenactment	reenactment	NOUN
ftr-410	614	40	of	of	ADP
ftr-410	614	41	the	the	DET
ftr-410	614	42	underlying	underlie	VERB
ftr-410	614	43	code	code	NOUN
ftr-410	614	44	section	section	NOUN
ftr-410	614	45	without	without	ADP
ftr-410	614	46	disapproving	disapprove	VERB
ftr-410	614	47	of	of	ADP
ftr-410	614	48	the	the	DET
ftr-410	614	49	irs	irs	PROPN
ftr-410	614	50	's	's	PART
ftr-410	614	51	rulings	ruling	NOUN
ftr-410	614	52	.	.	PUNCT
ftr-410	615	1	with	with	ADP
ftr-410	615	2	each	each	PRON
ftr-410	615	3	of	of	ADP
ftr-410	615	4	these	these	DET
ftr-410	615	5	factors	factor	NOUN
ftr-410	615	6	having	have	VERB
ftr-410	615	7	different	different	ADJ
ftr-410	615	8	significance	significance	NOUN
ftr-410	615	9	under	under	ADP
ftr-410	615	10	the	the	DET
ftr-410	615	11	different	different	ADJ
ftr-410	615	12	standards	standard	NOUN
ftr-410	615	13	,	,	PUNCT
ftr-410	615	14	the	the	DET
ftr-410	615	15	irs	irs	PROPN
ftr-410	615	16	will	will	AUX
ftr-410	615	17	have	have	VERB
ftr-410	615	18	to	to	PART
ftr-410	615	19	consider	consider	VERB
ftr-410	615	20	its	its	PRON
ftr-410	615	21	options	option	NOUN
ftr-410	615	22	,	,	PUNCT
ftr-410	615	23	which	which	PRON
ftr-410	615	24	include	include	VERB
ftr-410	615	25	(	(	PUNCT
ftr-410	615	26	a	a	X
ftr-410	615	27	)	)	PUNCT
ftr-410	615	28	revoking	revoke	VERB
ftr-410	615	29	reverend	reverend	NOUN
ftr-410	615	30	ruling	rule	VERB
ftr-410	615	31	70	70	NUM
ftr-410	615	32	-	-	SYM
ftr-410	615	33	38	38	NUM
ftr-410	615	34	or	or	CCONJ
ftr-410	615	35	(	(	PUNCT
ftr-410	615	36	b	b	NOUN
ftr-410	615	37	)	)	PUNCT
ftr-410	615	38	promulgating	promulgate	VERB
ftr-410	615	39	a	a	DET
ftr-410	615	40	new	new	ADJ
ftr-410	615	41	regulation	regulation	NOUN
ftr-410	615	42	.	.	PUNCT
ftr-410	616	1	(	(	PUNCT
ftr-410	616	2	as	as	ADV
ftr-410	616	3	well	well	ADV
ftr-410	616	4	as	as	ADP
ftr-410	616	5	revoking	revoke	VERB
ftr-410	616	6	revenue	revenue	NOUN
ftr-410	616	7	ruling	rule	VERB
ftr-410	616	8	70	70	NUM
ftr-410	616	9	-	-	SYM
ftr-410	616	10	3	3	NUM
ftr-410	616	11	8)	8)	NUM
ftr-410	616	12	.	.	PUNCT
ftr-410	617	1	a.	a.	NOUN
ftr-410	617	2	revoke	revoke	VERB
ftr-410	617	3	revenue	revenue	NOUN
ftr-410	617	4	ruling	rule	VERB
ftr-410	617	5	70	70	NUM
ftr-410	617	6	-	-	SYM
ftr-410	617	7	38	38	NUM
ftr-410	617	8	as	as	ADP
ftr-410	617	9	an	an	DET
ftr-410	617	10	initial	initial	ADJ
ftr-410	617	11	step	step	NOUN
ftr-410	617	12	,	,	PUNCT
ftr-410	617	13	the	the	DET
ftr-410	617	14	irs	irs	PROPN
ftr-410	617	15	should	should	AUX
ftr-410	617	16	revoke	revoke	VERB
ftr-410	617	17	reverend	reverend	PROPN
ftr-410	617	18	ruling	rule	VERB
ftr-410	617	19	70	70	NUM
ftr-410	617	20	-	-	SYM
ftr-410	617	21	38	38	NUM
ftr-410	617	22	.	.	PUNCT
ftr-410	618	1	for	for	ADP
ftr-410	618	2	,	,	PUNCT
ftr-410	618	3	as	as	ADV
ftr-410	618	4	long	long	ADV
ftr-410	618	5	as	as	SCONJ
ftr-410	618	6	the	the	DET
ftr-410	618	7	ruling	ruling	NOUN
ftr-410	618	8	remains	remain	VERB
ftr-410	618	9	outstanding	outstanding	ADJ
ftr-410	618	10	,	,	PUNCT
ftr-410	618	11	taxpayers	taxpayer	NOUN
ftr-410	618	12	will	will	AUX
ftr-410	618	13	argue	argue	VERB
ftr-410	618	14	that	that	SCONJ
ftr-410	618	15	the	the	DET
ftr-410	618	16	irs	irs	PROPN
ftr-410	618	17	is	be	AUX
ftr-410	618	18	precluded	preclude	VERB
ftr-410	618	19	from	from	ADP
ftr-410	618	20	disavowing	disavow	VERB
ftr-410	618	21	it	it	PRON
ftr-410	618	22	.	.	PUNCT
ftr-410	619	1	in	in	ADP
ftr-410	619	2	a	a	DET
ftr-410	619	3	trilogy	trilogy	NOUN
ftr-410	619	4	of	of	ADP
ftr-410	619	5	recent	recent	ADJ
ftr-410	619	6	cases	case	NOUN
ftr-410	619	7	,	,	PUNCT
ftr-410	619	8	the	the	DET
ftr-410	619	9	tax	tax	NOUN
ftr-410	619	10	court	court	NOUN
ftr-410	619	11	has	have	AUX
ftr-410	619	12	held	hold	VERB
ftr-410	619	13	that	that	SCONJ
ftr-410	619	14	the	the	DET
ftr-410	619	15	irs	irs	PROPN
ftr-410	619	16	must	must	AUX
ftr-410	619	17	respect	respect	VERB
ftr-410	619	18	a	a	DET
ftr-410	619	19	taxpayer	taxpayer	NOUN
ftr-410	619	20	-	-	PUNCT
ftr-410	619	21	friendly	friendly	ADJ
ftr-410	619	22	ruling	ruling	NOUN
ftr-410	619	23	and	and	CCONJ
ftr-410	619	24	may	may	AUX
ftr-410	619	25	not	not	PART
ftr-410	619	26	deviate	deviate	VERB
ftr-410	619	27	from	from	ADP
ftr-410	619	28	it	it	PRON
ftr-410	619	29	without	without	ADP
ftr-410	619	30	first	first	ADV
ftr-410	619	31	revoking	revoke	VERB
ftr-410	619	32	the	the	DET
ftr-410	619	33	ruling	ruling	NOUN
ftr-410	619	34	in	in	ADP
ftr-410	619	35	question	question	NOUN
ftr-410	619	36	.	.	PUNCT
ftr-410	620	1	113	113	NUM
ftr-410	620	2	while	while	SCONJ
ftr-410	620	3	it	it	PRON
ftr-410	620	4	remains	remain	VERB
ftr-410	620	5	to	to	PART
ftr-410	620	6	be	be	AUX
ftr-410	620	7	seen	see	VERB
ftr-410	620	8	whether	whether	SCONJ
ftr-410	620	9	other	other	ADJ
ftr-410	620	10	courts	court	NOUN
ftr-410	620	11	will	will	AUX
ftr-410	620	12	take	take	VERB
ftr-410	620	13	a	a	DET
ftr-410	620	14	similar	similar	ADJ
ftr-410	620	15	position	position	NOUN
ftr-410	620	16	,	,	PUNCT
ftr-410	620	17	"	"	PUNCT
ftr-410	620	18	4	4	NUM
ftr-410	620	19	it	it	PRON
ftr-410	620	20	does	do	AUX
ftr-410	620	21	seem	seem	VERB
ftr-410	620	22	fundamentally	fundamentally	ADV
ftr-410	620	23	unfair	unfair	ADJ
ftr-410	620	24	,	,	PUNCT
ftr-410	620	25	not	not	PART
ftr-410	620	26	112	112	NUM
ftr-410	620	27	.	.	PUNCT
ftr-410	621	1	swallows	swallow	NOUN
ftr-410	621	2	holding	hold	VERB
ftr-410	621	3	,	,	PUNCT
ftr-410	621	4	ltd	ltd	PROPN
ftr-410	621	5	.	.	PROPN
ftr-410	622	1	v.	v.	ADP
ftr-410	622	2	comm'r	comm'r	PROPN
ftr-410	622	3	,	,	PUNCT
ftr-410	622	4	126	126	NUM
ftr-410	622	5	t.c	t.c	NOUN
ftr-410	622	6	.	.	PROPN
ftr-410	622	7	96	96	NUM
ftr-410	622	8	(	(	PUNCT
ftr-410	622	9	2006	2006	NUM
ftr-410	622	10	)	)	PUNCT
ftr-410	622	11	.	.	PUNCT
ftr-410	623	1	113	113	NUM
ftr-410	623	2	.	.	PUNCT
ftr-410	624	1	rauenhorst	rauenhorst	VERB
ftr-410	624	2	v.	v.	ADP
ftr-410	624	3	comm'r	comm'r	NOUN
ftr-410	624	4	,	,	PUNCT
ftr-410	624	5	119	119	NUM
ftr-410	624	6	t.c	t.c	PROPN
ftr-410	624	7	.	.	PROPN
ftr-410	624	8	157	157	NUM
ftr-410	624	9	(	(	PUNCT
ftr-410	624	10	2002	2002	NUM
ftr-410	624	11	)	)	PUNCT
ftr-410	624	12	,	,	PUNCT
ftr-410	624	13	baker	baker	PROPN
ftr-410	624	14	v.	v.	PROPN
ftr-410	624	15	comm'r	comm'r	PROPN
ftr-410	624	16	,	,	PUNCT
ftr-410	624	17	122	122	NUM
ftr-410	624	18	t.c	t.c	PROPN
ftr-410	624	19	.	.	PROPN
ftr-410	624	20	143	143	NUM
ftr-410	624	21	(	(	PUNCT
ftr-410	624	22	2004	2004	NUM
ftr-410	624	23	)	)	PUNCT
ftr-410	624	24	;	;	PUNCT
ftr-410	624	25	dover	dover	PROPN
ftr-410	624	26	corp	corp	PROPN
ftr-410	624	27	.	.	PROPN
ftr-410	624	28	&	&	CCONJ
ftr-410	624	29	subsidiaries	subsidiary	NOUN
ftr-410	624	30	v.	v.	ADP
ftr-410	624	31	comm'r	comm'r	PROPN
ftr-410	624	32	,	,	PUNCT
ftr-410	624	33	122	122	NUM
ftr-410	624	34	t.c	t.c	PROPN
ftr-410	624	35	.	.	PROPN
ftr-410	624	36	324	324	NUM
ftr-410	624	37	(	(	PUNCT
ftr-410	624	38	2004	2004	NUM
ftr-410	624	39	)	)	PUNCT
ftr-410	624	40	.	.	PUNCT
ftr-410	625	1	in	in	ADP
ftr-410	625	2	each	each	DET
ftr-410	625	3	ofthe	ofthe	ADJ
ftr-410	625	4	three	three	NUM
ftr-410	625	5	cases	case	NOUN
ftr-410	625	6	,	,	PUNCT
ftr-410	625	7	the	the	DET
ftr-410	625	8	tax	tax	NOUN
ftr-410	625	9	court	court	NOUN
ftr-410	625	10	emphasized	emphasize	VERB
ftr-410	625	11	that	that	SCONJ
ftr-410	625	12	the	the	DET
ftr-410	625	13	irs	irs	PROPN
ftr-410	625	14	adhered	adhere	VERB
ftr-410	625	15	to	to	ADP
ftr-410	625	16	the	the	DET
ftr-410	625	17	position	position	NOUN
ftr-410	625	18	in	in	ADP
ftr-410	625	19	question	question	NOUN
ftr-410	625	20	,	,	PUNCT
ftr-410	625	21	evidenced	evidence	VERB
ftr-410	625	22	by	by	ADP
ftr-410	625	23	private	private	ADJ
ftr-410	625	24	letter	letter	NOUN
ftr-410	625	25	rulings	ruling	NOUN
ftr-410	625	26	where	where	SCONJ
ftr-410	625	27	the	the	DET
ftr-410	625	28	suspect	suspect	ADJ
ftr-410	625	29	rulings	ruling	NOUN
ftr-410	625	30	were	be	AUX
ftr-410	625	31	referenced	reference	VERB
ftr-410	625	32	.	.	PUNCT
ftr-410	626	1	nevertheless	nevertheless	ADV
ftr-410	626	2	,	,	PUNCT
ftr-410	626	3	the	the	DET
ftr-410	626	4	tax	tax	NOUN
ftr-410	626	5	court	court	NOUN
ftr-410	626	6	framed	frame	VERB
ftr-410	626	7	its	its	PRON
ftr-410	626	8	analysis	analysis	NOUN
ftr-410	626	9	in	in	ADP
ftr-410	626	10	terms	term	NOUN
ftr-410	626	11	of	of	ADP
ftr-410	626	12	the	the	DET
ftr-410	626	13	published	publish	VERB
ftr-410	626	14	rulings	ruling	NOUN
ftr-410	626	15	,	,	PUNCT
ftr-410	626	16	citing	cite	VERB
ftr-410	626	17	the	the	DET
ftr-410	626	18	private	private	ADJ
ftr-410	626	19	letter	letter	NOUN
ftr-410	626	20	rulings	ruling	NOUN
ftr-410	626	21	only	only	ADV
ftr-410	626	22	to	to	PART
ftr-410	626	23	support	support	VERB
ftr-410	626	24	its	its	PRON
ftr-410	626	25	reading	reading	NOUN
ftr-410	626	26	of	of	ADP
ftr-410	626	27	the	the	DET
ftr-410	626	28	published	publish	VERB
ftr-410	626	29	revenue	revenue	NOUN
ftr-410	626	30	rulings	ruling	NOUN
ftr-410	626	31	.	.	PUNCT
ftr-410	627	1	114	114	NUM
ftr-410	627	2	.	.	PUNCT
ftr-410	628	1	indeed	indeed	ADV
ftr-410	628	2	,	,	PUNCT
ftr-410	628	3	some	some	DET
ftr-410	628	4	courts	court	NOUN
ftr-410	628	5	have	have	AUX
ftr-410	628	6	suggested	suggest	VERB
ftr-410	628	7	that	that	SCONJ
ftr-410	628	8	the	the	DET
ftr-410	628	9	irs	irs	PROPN
ftr-410	628	10	is	be	AUX
ftr-410	628	11	not	not	PART
ftr-410	628	12	bound	bind	VERB
ftr-410	628	13	by	by	ADP
ftr-410	628	14	concessions	concession	NOUN
ftr-410	628	15	made	make	VERB
ftr-410	628	16	in	in	ADP
ftr-410	628	17	a	a	DET
ftr-410	628	18	revenue	revenue	NOUN
ftr-410	628	19	ruling	ruling	NOUN
ftr-410	628	20	.	.	PUNCT
ftr-410	629	1	see	see	VERB
ftr-410	629	2	black	black	PROPN
ftr-410	629	3	&	&	CCONJ
ftr-410	629	4	decker	decker	PROPN
ftr-410	629	5	corp	corp	PROPN
ftr-410	629	6	.	.	PROPN
ftr-410	630	1	v.	v.	PROPN
ftr-410	630	2	united	united	PROPN
ftr-410	630	3	states	states	PROPN
ftr-410	630	4	,	,	PUNCT
ftr-410	630	5	436	436	NUM
ftr-410	630	6	f.3d	f.3d	NUM
ftr-410	630	7	431	431	NUM
ftr-410	630	8	,	,	PUNCT
ftr-410	630	9	440	440	NUM
ftr-410	630	10	(	(	PUNCT
ftr-410	630	11	4th	4th	ADJ
ftr-410	630	12	cir	cir	NOUN
ftr-410	630	13	.	.	PUNCT
ftr-410	630	14	2006	2006	NUM
ftr-410	630	15	)	)	PUNCT
ftr-410	631	1	(	(	PUNCT
ftr-410	631	2	intimating	intimate	VERB
ftr-410	631	3	a	a	DET
ftr-410	631	4	willingness	willingness	NOUN
ftr-410	631	5	to	to	PART
ftr-410	631	6	permit	permit	VERB
ftr-410	631	7	the	the	DET
ftr-410	631	8	irs	irs	PROPN
ftr-410	631	9	to	to	PART
ftr-410	631	10	disavow	disavow	VERB
ftr-410	631	11	a	a	DET
ftr-410	631	12	taxpayer	taxpayer	NOUN
ftr-410	631	13	-	-	PUNCT
ftr-410	631	14	friendly	friendly	ADJ
ftr-410	631	15	ruling	ruling	NOUN
ftr-410	631	16	)	)	PUNCT
ftr-410	631	17	;	;	PUNCT
ftr-410	631	18	vons	vons	PROPN
ftr-410	631	19	cos	cos	PROPN
ftr-410	631	20	.	.	PROPN
ftr-410	631	21	,	,	PUNCT
ftr-410	631	22	inc	inc	PROPN
ftr-410	631	23	.	.	PROPN
ftr-410	631	24	v.	v.	PROPN
ftr-410	631	25	united	united	PROPN
ftr-410	631	26	states	states	PROPN
ftr-410	631	27	,	,	PUNCT
ftr-410	631	28	55	55	NUM
ftr-410	631	29	fed	feed	VERB
ftr-410	631	30	.	.	PUNCT
ftr-410	632	1	cl	cl	NOUN
ftr-410	632	2	.	.	PUNCT
ftr-410	633	1	709	709	NUM
ftr-410	633	2	,	,	PUNCT
ftr-410	633	3	718	718	NUM
ftr-410	633	4	(	(	PUNCT
ftr-410	633	5	2003	2003	NUM
ftr-410	633	6	)	)	PUNCT
ftr-410	633	7	(	(	PUNCT
ftr-410	633	8	in	in	ADP
ftr-410	633	9	dicta	dicta	ADJ
ftr-410	633	10	,	,	PUNCT
ftr-410	633	11	indicating	indicate	VERB
ftr-410	633	12	that	that	SCONJ
ftr-410	633	13	the	the	DET
ftr-410	633	14	irs	irs	PROPN
ftr-410	633	15	can	can	AUX
ftr-410	633	16	not	not	PART
ftr-410	633	17	be	be	AUX
ftr-410	633	18	stopped	stop	VERB
ftr-410	633	19	by	by	ADP
ftr-410	633	20	a	a	DET
ftr-410	633	21	revenue	revenue	NOUN
ftr-410	633	22	ruling	ruling	NOUN
ftr-410	633	23	)	)	PUNCT
ftr-410	633	24	.	.	PUNCT
ftr-410	634	1	it	it	PRON
ftr-410	634	2	should	should	AUX
ftr-410	634	3	be	be	AUX
ftr-410	634	4	noted	note	VERB
ftr-410	634	5	that	that	SCONJ
ftr-410	634	6	,	,	PUNCT
ftr-410	634	7	if	if	SCONJ
ftr-410	634	8	the	the	DET
ftr-410	634	9	irs	irs	PROPN
ftr-410	634	10	were	be	AUX
ftr-410	634	11	to	to	PART
ftr-410	634	12	revoke	revoke	VERB
ftr-410	634	13	retroactively	retroactively	ADV
ftr-410	634	14	a	a	DET
ftr-410	634	15	taxpayer	taxpayer	NOUN
ftr-410	634	16	-	-	PUNCT
ftr-410	634	17	friendly	friendly	ADJ
ftr-410	634	18	revenue	revenue	NOUN
ftr-410	634	19	ruling	ruling	NOUN
ftr-410	634	20	after	after	SCONJ
ftr-410	634	21	the	the	DET
ftr-410	634	22	transaction	transaction	NOUN
ftr-410	634	23	was	be	AUX
ftr-410	634	24	consummated	consummate	VERB
ftr-410	634	25	but	but	CCONJ
ftr-410	634	26	before	before	SCONJ
ftr-410	634	27	the	the	DET
ftr-410	634	28	issue	issue	NOUN
ftr-410	634	29	reached	reach	VERB
ftr-410	634	30	the	the	DET
ftr-410	634	31	courts	court	NOUN
ftr-410	634	32	,	,	PUNCT
ftr-410	634	33	a	a	DET
ftr-410	634	34	different	different	ADJ
ftr-410	634	35	question	question	NOUN
ftr-410	634	36	would	would	AUX
ftr-410	634	37	be	be	AUX
ftr-410	634	38	presented	present	VERB
ftr-410	634	39	.	.	PUNCT
ftr-410	635	1	in	in	ADP
ftr-410	635	2	these	these	DET
ftr-410	635	3	circumstances	circumstance	NOUN
ftr-410	635	4	,	,	PUNCT
ftr-410	635	5	assuming	assume	VERB
ftr-410	635	6	the	the	DET
ftr-410	635	7	revocation	revocation	NOUN
ftr-410	635	8	was	be	AUX
ftr-410	635	9	not	not	PART
ftr-410	635	10	an	an	DET
ftr-410	635	11	abuse	abuse	NOUN
ftr-410	635	12	of	of	ADP
ftr-410	635	13	discretion	discretion	NOUN
ftr-410	635	14	,	,	PUNCT
ftr-410	635	15	the	the	DET
ftr-410	635	16	courts	court	NOUN
ftr-410	635	17	might	might	AUX
ftr-410	635	18	well	well	ADV
ftr-410	635	19	be	be	AUX
ftr-410	635	20	inclined	incline	VERB
ftr-410	635	21	to	to	PART
ftr-410	635	22	permit	permit	VERB
ftr-410	635	23	the	the	DET
ftr-410	635	24	irs	irs	PROPN
ftr-410	635	25	to	to	PART
ftr-410	635	26	disavow	disavow	VERB
ftr-410	635	27	the	the	DET
ftr-410	635	28	ruling	ruling	NOUN
ftr-410	635	29	.	.	PUNCT
ftr-410	636	1	see	see	VERB
ftr-410	636	2	dixon	dixon	PROPN
ftr-410	636	3	v.	v.	PROPN
ftr-410	636	4	united	united	PROPN
ftr-410	636	5	states	states	PROPN
ftr-410	636	6	,	,	PUNCT
ftr-410	636	7	381	381	NUM
ftr-410	636	8	u.s	u.s	PROPN
ftr-410	636	9	.	.	PROPN
ftr-410	636	10	68	68	NUM
ftr-410	636	11	,	,	PUNCT
ftr-410	636	12	72	72	NUM
ftr-410	636	13	-	-	SYM
ftr-410	636	14	73	73	NUM
ftr-410	636	15	(	(	PUNCT
ftr-410	636	16	1965	1965	NUM
ftr-410	636	17	)	)	PUNCT
ftr-410	636	18	(	(	PUNCT
ftr-410	636	19	permitting	permit	VERB
ftr-410	636	20	the	the	DET
ftr-410	636	21	irs	irs	PROPN
ftr-410	636	22	to	to	PART
ftr-410	636	23	disregard	disregard	VERB
ftr-410	636	24	a	a	DET
ftr-410	636	25	ruling	ruling	NOUN
ftr-410	636	26	in	in	ADP
ftr-410	636	27	these	these	DET
ftr-410	636	28	circumstances	circumstance	NOUN
ftr-410	636	29	after	after	ADP
ftr-410	636	30	finding	find	VERB
ftr-410	636	31	that	that	SCONJ
ftr-410	636	32	its	its	PRON
ftr-410	636	33	revocation	revocation	NOUN
ftr-410	636	34	was	be	AUX
ftr-410	636	35	not	not	PART
ftr-410	636	36	an	an	DET
ftr-410	636	37	abuse	abuse	NOUN
ftr-410	636	38	of	of	ADP
ftr-410	636	39	discretion	discretion	NOUN
ftr-410	636	40	)	)	PUNCT
ftr-410	636	41	;	;	PUNCT
ftr-410	636	42	but	but	CCONJ
ftr-410	636	43	see	see	VERB
ftr-410	636	44	estate	estate	NOUN
ftr-410	636	45	of	of	ADP
ftr-410	636	46	mclendon	mclendon	PROPN
ftr-410	636	47	v.	v.	ADP
ftr-410	636	48	comm'r	comm'r	PROPN
ftr-410	636	49	,	,	PUNCT
ftr-410	636	50	135	135	NUM
ftr-410	636	51	f.3d	f.3d	NUM
ftr-410	636	52	1017	1017	NUM
ftr-410	636	53	,	,	PUNCT
ftr-410	636	54	1024	1024	NUM
ftr-410	636	55	n.	n.	NOUN
ftr-410	636	56	15	15	NUM
ftr-410	636	57	(	(	PUNCT
ftr-410	636	58	5th	5th	ADJ
ftr-410	636	59	cir	cir	NOUN
ftr-410	636	60	.	.	PUNCT
ftr-410	636	61	1998	1998	NUM
ftr-410	636	62	)	)	PUNCT
ftr-410	637	1	(	(	PUNCT
ftr-410	637	2	questioning	question	VERB
ftr-410	637	3	the	the	DET
ftr-410	637	4	viability	viability	NOUN
ftr-410	637	5	of	of	ADP
ftr-410	637	6	this	this	DET
ftr-410	637	7	aspect	aspect	NOUN
ftr-410	637	8	of	of	ADP
ftr-410	637	9	dixon	dixon	PROPN
ftr-410	637	10	given	give	VERB
ftr-410	637	11	the	the	DET
ftr-410	637	12	fact	fact	NOUN
ftr-410	637	13	that	that	SCONJ
ftr-410	637	14	the	the	DET
ftr-410	637	15	irs	irs	PROPN
ftr-410	637	16	is	be	AUX
ftr-410	637	17	more	more	ADV
ftr-410	637	18	unequivocal	unequivocal	ADJ
ftr-410	637	19	in	in	ADP
ftr-410	637	20	inviting	invite	VERB
ftr-410	637	21	taxpayer	taxpayer	NOUN
ftr-410	637	22	reliance	reliance	NOUN
ftr-410	637	23	on	on	ADP
ftr-410	637	24	revenue	revenue	NOUN
ftr-410	637	25	rulings	ruling	NOUN
ftr-410	637	26	and	and	CCONJ
ftr-410	637	27	[	[	X
ftr-410	637	28	vol	vol	X
ftr-410	637	29	7:.9	7:.9	NOUN
ftr-410	637	30	a	a	DET
ftr-410	637	31	new	new	ADJ
ftr-410	637	32	model	model	NOUN
ftr-410	637	33	for	for	ADP
ftr-410	637	34	identifying	identify	VERB
ftr-410	637	35	basis	basis	NOUN
ftr-410	637	36	in	in	ADP
ftr-410	637	37	life	life	NOUN
ftr-410	637	38	insurance	insurance	NOUN
ftr-410	637	39	to	to	PART
ftr-410	637	40	mention	mention	VERB
ftr-410	637	41	inefficient	inefficient	ADJ
ftr-410	637	42	,	,	PUNCT
ftr-410	637	43	to	to	PART
ftr-410	637	44	permit	permit	VERB
ftr-410	637	45	the	the	DET
ftr-410	637	46	irs	irs	PROPN
ftr-410	637	47	to	to	PART
ftr-410	637	48	disregard	disregard	VERB
ftr-410	637	49	a	a	DET
ftr-410	637	50	ruling	ruling	NOUN
ftr-410	637	51	after	after	ADP
ftr-410	637	52	having	having	AUX
ftr-410	637	53	invited	invite	VERB
ftr-410	637	54	taxpayer	taxpayer	NOUN
ftr-410	637	55	reliance	reliance	NOUN
ftr-410	637	56	.	.	PUNCT
ftr-410	638	1	thus	thus	ADV
ftr-410	638	2	,	,	PUNCT
ftr-410	638	3	even	even	ADV
ftr-410	638	4	though	though	ADV
ftr-410	638	5	,	,	PUNCT
ftr-410	638	6	as	as	SCONJ
ftr-410	638	7	evidenced	evidence	VERB
ftr-410	638	8	by	by	ADP
ftr-410	638	9	the	the	DET
ftr-410	638	10	publication	publication	NOUN
ftr-410	638	11	of	of	ADP
ftr-410	638	12	several	several	ADJ
ftr-410	638	13	private	private	ADJ
ftr-410	638	14	letter	letter	NOUN
ftr-410	638	15	rulings	ruling	NOUN
ftr-410	638	16	,	,	PUNCT
ftr-410	638	17	the	the	DET
ftr-410	638	18	irs	irs	PROPN
ftr-410	638	19	has	have	AUX
ftr-410	638	20	largely	largely	ADV
ftr-410	638	21	ignored	ignore	VERB
ftr-410	638	22	reverend	reverend	PROPN
ftr-410	638	23	ruling	rule	VERB
ftr-410	638	24	70	70	NUM
ftr-410	638	25	-	-	SYM
ftr-410	638	26	38	38	NUM
ftr-410	638	27	,	,	PUNCT
ftr-410	638	28	'	'	PUNCT
ftr-410	638	29	it	it	PRON
ftr-410	638	30	would	would	AUX
ftr-410	638	31	seem	seem	VERB
ftr-410	638	32	unlikely	unlikely	ADJ
ftr-410	638	33	that	that	SCONJ
ftr-410	638	34	the	the	DET
ftr-410	638	35	tax	tax	NOUN
ftr-410	638	36	court	court	NOUN
ftr-410	638	37	(	(	PUNCT
ftr-410	638	38	or	or	CCONJ
ftr-410	638	39	other	other	ADJ
ftr-410	638	40	courts	court	NOUN
ftr-410	638	41	)	)	PUNCT
ftr-410	638	42	would	would	AUX
ftr-410	638	43	be	be	AUX
ftr-410	638	44	receptive	receptive	ADJ
ftr-410	638	45	to	to	ADP
ftr-410	638	46	the	the	DET
ftr-410	638	47	hypothetical	hypothetical	ADJ
ftr-410	638	48	term	term	NOUN
ftr-410	638	49	method	method	NOUN
ftr-410	638	50	as	as	ADV
ftr-410	638	51	long	long	ADV
ftr-410	638	52	as	as	SCONJ
ftr-410	638	53	reverend	reverend	PROPN
ftr-410	638	54	ruling	rule	VERB
ftr-410	638	55	70	70	NUM
ftr-410	638	56	-	-	SYM
ftr-410	638	57	38	38	NUM
ftr-410	638	58	remains	remain	VERB
ftr-410	638	59	intact	intact	ADJ
ftr-410	638	60	.	.	PUNCT
ftr-410	639	1	although	although	SCONJ
ftr-410	639	2	none	none	NOUN
ftr-410	639	3	of	of	ADP
ftr-410	639	4	the	the	DET
ftr-410	639	5	decisions	decision	NOUN
ftr-410	639	6	in	in	ADP
ftr-410	639	7	the	the	DET
ftr-410	639	8	trilogy	trilogy	NOUN
ftr-410	639	9	alludes	allude	VERB
ftr-410	639	10	to	to	ADP
ftr-410	639	11	it	it	PRON
ftr-410	639	12	,	,	PUNCT
ftr-410	639	13	there	there	PRON
ftr-410	639	14	is	be	VERB
ftr-410	639	15	a	a	DET
ftr-410	639	16	narrow	narrow	ADJ
ftr-410	639	17	context	context	NOUN
ftr-410	639	18	in	in	ADP
ftr-410	639	19	which	which	PRON
ftr-410	639	20	a	a	DET
ftr-410	639	21	taxpayer	taxpayer	NOUN
ftr-410	639	22	-	-	PUNCT
ftr-410	639	23	friendly	friendly	ADJ
ftr-410	639	24	ruling	ruling	NOUN
ftr-410	639	25	can	can	AUX
ftr-410	639	26	not	not	PART
ftr-410	639	27	bind	bind	VERB
ftr-410	639	28	the	the	DET
ftr-410	639	29	irs	irs	PROPN
ftr-410	639	30	.	.	PUNCT
ftr-410	640	1	as	as	SCONJ
ftr-410	640	2	the	the	DET
ftr-410	640	3	supreme	supreme	PROPN
ftr-410	640	4	court	court	PROPN
ftr-410	640	5	has	have	AUX
ftr-410	640	6	indicated	indicate	VERB
ftr-410	640	7	,	,	PUNCT
ftr-410	640	8	where	where	SCONJ
ftr-410	640	9	a	a	DET
ftr-410	640	10	ruling	ruling	NOUN
ftr-410	640	11	is	be	AUX
ftr-410	640	12	contrary	contrary	ADJ
ftr-410	640	13	to	to	ADP
ftr-410	640	14	an	an	DET
ftr-410	640	15	unambiguous	unambiguous	ADJ
ftr-410	640	16	code	code	NOUN
ftr-410	640	17	provision	provision	NOUN
ftr-410	640	18	,	,	PUNCT
ftr-410	640	19	the	the	DET
ftr-410	640	20	ruling	ruling	NOUN
ftr-410	640	21	must	must	AUX
ftr-410	640	22	yield	yield	VERB
ftr-410	640	23	;	;	PUNCT
ftr-410	640	24	"	"	PUNCT
ftr-410	640	25	6	6	NUM
ftr-410	640	26	otherwise	otherwise	ADV
ftr-410	640	27	,	,	PUNCT
ftr-410	640	28	constitutional	constitutional	ADJ
ftr-410	640	29	questions	question	NOUN
ftr-410	640	30	might	might	AUX
ftr-410	640	31	arise	arise	VERB
ftr-410	640	32	.	.	PUNCT
ftr-410	641	1	put	put	VERB
ftr-410	641	2	differently	differently	ADV
ftr-410	641	3	,	,	PUNCT
ftr-410	641	4	where	where	SCONJ
ftr-410	641	5	congress	congress	PROPN
ftr-410	641	6	clearly	clearly	ADV
ftr-410	641	7	expresses	express	VERB
ftr-410	641	8	itself	itself	PRON
ftr-410	641	9	,	,	PUNCT
ftr-410	641	10	neither	neither	CCONJ
ftr-410	641	11	the	the	DET
ftr-410	641	12	judicial	judicial	ADJ
ftr-410	641	13	nor	nor	CCONJ
ftr-410	641	14	executive	executive	ADJ
ftr-410	641	15	branch	branch	NOUN
ftr-410	641	16	can	can	AUX
ftr-410	641	17	effect	effect	VERB
ftr-410	641	18	an	an	DET
ftr-410	641	19	override	override	NOUN
ftr-410	641	20	.	.	PUNCT
ftr-410	641	21	"	"	PUNCT
ftr-410	642	1	7	7	NUM
ftr-410	642	2	it	it	PRON
ftr-410	642	3	is	be	AUX
ftr-410	642	4	unlikely	unlikely	ADJ
ftr-410	642	5	that	that	SCONJ
ftr-410	642	6	the	the	DET
ftr-410	642	7	irs	irs	PROPN
ftr-410	642	8	could	could	AUX
ftr-410	642	9	,	,	PUNCT
ftr-410	642	10	under	under	ADP
ftr-410	642	11	this	this	DET
ftr-410	642	12	exception	exception	NOUN
ftr-410	642	13	,	,	PUNCT
ftr-410	642	14	disavow	disavow	VERB
ftr-410	642	15	reverend	reverend	PROPN
ftr-410	642	16	ruling	rule	VERB
ftr-410	642	17	70	70	NUM
ftr-410	642	18	-	-	SYM
ftr-410	642	19	38	38	NUM
ftr-410	642	20	,	,	PUNCT
ftr-410	642	21	for	for	SCONJ
ftr-410	642	22	it	it	PRON
ftr-410	642	23	seems	seem	VERB
ftr-410	642	24	very	very	ADV
ftr-410	642	25	doubtful	doubtful	ADJ
ftr-410	642	26	that	that	SCONJ
ftr-410	642	27	a	a	DET
ftr-410	642	28	court	court	NOUN
ftr-410	642	29	could	could	AUX
ftr-410	642	30	read	read	VERB
ftr-410	642	31	the	the	DET
ftr-410	642	32	code	code	NOUN
ftr-410	642	33	as	as	ADP
ftr-410	642	34	unambiguously	unambiguously	ADV
ftr-410	642	35	setting	set	VERB
ftr-410	642	36	forth	forth	ADP
ftr-410	642	37	a	a	DET
ftr-410	642	38	methodology	methodology	NOUN
ftr-410	642	39	for	for	ADP
ftr-410	642	40	computing	compute	VERB
ftr-410	642	41	a	a	DET
ftr-410	642	42	life	life	NOUN
ftr-410	642	43	insurance	insurance	NOUN
ftr-410	642	44	policy	policy	NOUN
ftr-410	642	45	's	's	PART
ftr-410	642	46	tax	tax	NOUN
ftr-410	642	47	basis	basis	NOUN
ftr-410	642	48	.	.	PUNCT
ftr-410	643	1	thus	thus	ADV
ftr-410	643	2	,	,	PUNCT
ftr-410	643	3	if	if	SCONJ
ftr-410	643	4	the	the	DET
ftr-410	643	5	irs	irs	PROPN
ftr-410	643	6	should	should	AUX
ftr-410	643	7	decide	decide	VERB
ftr-410	643	8	to	to	PART
ftr-410	643	9	implement	implement	VERB
ftr-410	643	10	the	the	DET
ftr-410	643	11	hypothetical	hypothetical	ADJ
ftr-410	643	12	term	term	NOUN
ftr-410	643	13	method	method	NOUN
ftr-410	643	14	,	,	PUNCT
ftr-410	643	15	a	a	DET
ftr-410	643	16	revocation	revocation	NOUN
ftr-410	643	17	of	of	ADP
ftr-410	643	18	reverend	reverend	PROPN
ftr-410	643	19	ruling	rule	VERB
ftr-410	643	20	70	70	NUM
ftr-410	643	21	-	-	SYM
ftr-410	643	22	38	38	NUM
ftr-410	643	23	would	would	AUX
ftr-410	643	24	seem	seem	VERB
ftr-410	643	25	to	to	PART
ftr-410	643	26	be	be	AUX
ftr-410	643	27	an	an	DET
ftr-410	643	28	indispensable	indispensable	ADJ
ftr-410	643	29	first	first	ADJ
ftr-410	643	30	step	step	NOUN
ftr-410	643	31	.	.	PUNCT
ftr-410	644	1	a	a	DET
ftr-410	644	2	revocation	revocation	NOUN
ftr-410	644	3	of	of	ADP
ftr-410	644	4	the	the	DET
ftr-410	644	5	ruling	ruling	NOUN
ftr-410	644	6	would	would	AUX
ftr-410	644	7	not	not	PART
ftr-410	644	8	in	in	ADP
ftr-410	644	9	itself	itself	PRON
ftr-410	644	10	enable	enable	VERB
ftr-410	644	11	the	the	DET
ftr-410	644	12	irs	irs	PROPN
ftr-410	644	13	to	to	PART
ftr-410	644	14	claim	claim	VERB
ftr-410	644	15	deference	deference	NOUN
ftr-410	644	16	for	for	ADP
ftr-410	644	17	its	its	PRON
ftr-410	644	18	new	new	ADJ
ftr-410	644	19	position	position	NOUN
ftr-410	644	20	.	.	PUNCT
ftr-410	645	1	thus	thus	ADV
ftr-410	645	2	,	,	PUNCT
ftr-410	645	3	if	if	SCONJ
ftr-410	645	4	such	such	DET
ftr-410	645	5	a	a	DET
ftr-410	645	6	claim	claim	NOUN
ftr-410	645	7	is	be	AUX
ftr-410	645	8	to	to	PART
ftr-410	645	9	be	be	AUX
ftr-410	645	10	made	make	VERB
ftr-410	645	11	,	,	PUNCT
ftr-410	645	12	published	publish	VERB
ftr-410	645	13	guidance	guidance	NOUN
ftr-410	645	14	that	that	PRON
ftr-410	645	15	affirmatively	affirmatively	ADV
ftr-410	645	16	adopts	adopt	VERB
ftr-410	645	17	the	the	DET
ftr-410	645	18	hypothetical	hypothetical	ADJ
ftr-410	645	19	term	term	NOUN
ftr-410	645	20	method	method	NOUN
ftr-410	645	21	must	must	AUX
ftr-410	645	22	be	be	AUX
ftr-410	645	23	issued	issue	VERB
ftr-410	645	24	.	.	PUNCT
ftr-410	646	1	if	if	SCONJ
ftr-410	646	2	the	the	DET
ftr-410	646	3	irs	irs	PROPN
ftr-410	646	4	were	be	AUX
ftr-410	646	5	to	to	PART
ftr-410	646	6	adopt	adopt	VERB
ftr-410	646	7	the	the	DET
ftr-410	646	8	method	method	NOUN
ftr-410	646	9	in	in	ADP
ftr-410	646	10	a	a	DET
ftr-410	646	11	new	new	ADJ
ftr-410	646	12	ruling	ruling	NOUN
ftr-410	646	13	,	,	PUNCT
ftr-410	646	14	the	the	DET
ftr-410	646	15	courts	court	NOUN
ftr-410	646	16	would	would	AUX
ftr-410	646	17	likely	likely	ADV
ftr-410	646	18	analyze	analyze	VERB
ftr-410	646	19	it	it	PRON
ftr-410	646	20	under	under	ADP
ftr-410	646	21	the	the	DET
ftr-410	646	22	skidmore	skidmore	NOUN
ftr-410	646	23	standard	standard	NOUN
ftr-410	646	24	.	.	PUNCT
ftr-410	647	1	although	although	SCONJ
ftr-410	647	2	the	the	DET
ftr-410	647	3	supreme	supreme	PROPN
ftr-410	647	4	court	court	PROPN
ftr-410	647	5	has	have	AUX
ftr-410	647	6	not	not	PART
ftr-410	647	7	yet	yet	ADV
ftr-410	647	8	clarified	clarify	VERB
ftr-410	647	9	whether	whether	SCONJ
ftr-410	647	10	chevron	chevron	NOUN
ftr-410	647	11	or	or	CCONJ
ftr-410	647	12	skidmore	skidmore	NOUN
ftr-410	647	13	applies	apply	VERB
ftr-410	647	14	to	to	ADP
ftr-410	647	15	revenue	revenue	NOUN
ftr-410	647	16	rulings	ruling	NOUN
ftr-410	647	17	,	,	PUNCT
ftr-410	647	18	it	it	PRON
ftr-410	647	19	is	be	AUX
ftr-410	647	20	very	very	ADV
ftr-410	647	21	likely	likely	ADJ
ftr-410	647	22	that	that	SCONJ
ftr-410	647	23	the	the	DET
ftr-410	647	24	courts	court	NOUN
ftr-410	647	25	will	will	AUX
ftr-410	647	26	apply	apply	VERB
ftr-410	647	27	skidmore	skidmore	NOUN
ftr-410	647	28	rather	rather	ADV
ftr-410	647	29	than	than	ADP
ftr-410	647	30	chevron	chevron	NOUN
ftr-410	647	31	in	in	ADP
ftr-410	647	32	this	this	DET
ftr-410	647	33	context	context	NOUN
ftr-410	647	34	.	.	PUNCT
ftr-410	648	1	"8	"8	PROPN
ftr-410	648	2	and	and	CCONJ
ftr-410	648	3	,	,	PUNCT
ftr-410	648	4	under	under	ADP
ftr-410	648	5	skidmore	skidmore	NOUN
ftr-410	648	6	,	,	PUNCT
ftr-410	648	7	the	the	DET
ftr-410	648	8	courts	court	NOUN
ftr-410	648	9	might	might	AUX
ftr-410	648	10	well	well	ADV
ftr-410	648	11	be	be	AUX
ftr-410	648	12	skeptical	skeptical	ADJ
ftr-410	648	13	about	about	ADP
ftr-410	648	14	deferring	defer	VERB
ftr-410	648	15	to	to	ADP
ftr-410	648	16	such	such	DET
ftr-410	648	17	a	a	DET
ftr-410	648	18	ruling	ruling	NOUN
ftr-410	648	19	given	give	VERB
ftr-410	648	20	the	the	DET
ftr-410	648	21	irs	irs	PROPN
ftr-410	648	22	's	's	PART
ftr-410	648	23	long	long	ADV
ftr-410	648	24	-	-	PUNCT
ftr-410	648	25	standing	stand	VERB
ftr-410	648	26	contrary	contrary	ADJ
ftr-410	648	27	position	position	NOUN
ftr-410	648	28	.	.	PUNCT
ftr-410	649	1	distinguishing	distinguish	VERB
ftr-410	649	2	it	it	PRON
ftr-410	649	3	on	on	ADP
ftr-410	649	4	the	the	DET
ftr-410	649	5	ground	ground	NOUN
ftr-410	649	6	that	that	PRON
ftr-410	649	7	dixon	dixon	PROPN
ftr-410	649	8	involved	involve	VERB
ftr-410	649	9	a	a	DET
ftr-410	649	10	ruling	ruling	NOUN
ftr-410	649	11	that	that	PRON
ftr-410	649	12	was	be	AUX
ftr-410	649	13	contrary	contrary	ADJ
ftr-410	649	14	to	to	ADP
ftr-410	649	15	an	an	DET
ftr-410	649	16	unambiguous	unambiguous	ADJ
ftr-410	649	17	code	code	NOUN
ftr-410	649	18	section	section	NOUN
ftr-410	649	19	)	)	PUNCT
ftr-410	649	20	.	.	PUNCT
ftr-410	650	1	115	115	NUM
ftr-410	650	2	.	.	PUNCT
ftr-410	651	1	see	see	VERB
ftr-410	651	2	,	,	PUNCT
ftr-410	651	3	e.g.	e.g.	ADV
ftr-410	651	4	,	,	PUNCT
ftr-410	651	5	irs	irs	PROPN
ftr-410	651	6	priv	priv	NOUN
ftr-410	651	7	.	.	PUNCT
ftr-410	652	1	ltr	ltr	PROPN
ftr-410	652	2	.	.	PUNCT
ftr-410	653	1	rul	rul	PROPN
ftr-410	653	2	.	.	PUNCT
ftr-410	654	1	94	94	NUM
ftr-410	654	2	-	-	SYM
ftr-410	654	3	43	43	NUM
ftr-410	654	4	-	-	SYM
ftr-410	654	5	020	020	NUM
ftr-410	654	6	(	(	PUNCT
ftr-410	654	7	july	july	PROPN
ftr-410	654	8	22	22	NUM
ftr-410	654	9	,	,	PUNCT
ftr-410	654	10	1994	1994	NUM
ftr-410	654	11	)	)	PUNCT
ftr-410	654	12	;	;	PUNCT
ftr-410	654	13	and	and	CCONJ
ftr-410	654	14	chiefcouns	chiefcoun	NOUN
ftr-410	654	15	.	.	PUNCT
ftr-410	655	1	adv	adv	PRON
ftr-410	655	2	.	.	PUNCT
ftr-410	656	1	2005	2005	NUM
ftr-410	656	2	04	04	NUM
ftr-410	656	3	001	001	NUM
ftr-410	656	4	(	(	PUNCT
ftr-410	656	5	dated	date	VERB
ftr-410	656	6	oct	oct	PROPN
ftr-410	656	7	.	.	PROPN
ftr-410	656	8	12	12	NUM
ftr-410	656	9	,	,	PUNCT
ftr-410	656	10	2004	2004	NUM
ftr-410	656	11	)	)	PUNCT
ftr-410	656	12	.	.	PUNCT
ftr-410	657	1	116	116	NUM
ftr-410	657	2	.	.	PUNCT
ftr-410	657	3	schleier	schleier	PROPN
ftr-410	658	1	v.	v.	ADP
ftr-410	658	2	comm'r	comm'r	PROPN
ftr-410	658	3	,	,	PUNCT
ftr-410	658	4	515	515	NUM
ftr-410	658	5	u.s	u.s	PROPN
ftr-410	658	6	.	.	PROPN
ftr-410	658	7	323	323	NUM
ftr-410	658	8	,	,	PUNCT
ftr-410	658	9	n.9	n.9	X
ftr-410	658	10	(	(	PUNCT
ftr-410	658	11	1995	1995	NUM
ftr-410	658	12	)	)	PUNCT
ftr-410	658	13	.	.	PUNCT
ftr-410	659	1	117	117	NUM
ftr-410	659	2	.	.	PUNCT
ftr-410	660	1	see	see	VERB
ftr-410	660	2	united	united	PROPN
ftr-410	660	3	states	states	PROPN
ftr-410	660	4	v.	v.	ADP
ftr-410	660	5	burke	burke	PROPN
ftr-410	660	6	,	,	PUNCT
ftr-410	660	7	504	504	NUM
ftr-410	660	8	u.s	u.s	AUX
ftr-410	660	9	.	.	PROPN
ftr-410	660	10	229	229	NUM
ftr-410	660	11	,	,	PUNCT
ftr-410	660	12	246	246	NUM
ftr-410	660	13	(	(	PUNCT
ftr-410	660	14	1992	1992	NUM
ftr-410	660	15	)	)	PUNCT
ftr-410	660	16	(	(	PUNCT
ftr-410	660	17	scalia	scalia	PROPN
ftr-410	660	18	,	,	PUNCT
ftr-410	660	19	j.	j.	PROPN
ftr-410	660	20	,	,	PUNCT
ftr-410	660	21	concurring	concur	VERB
ftr-410	660	22	)	)	PUNCT
ftr-410	660	23	(	(	PUNCT
ftr-410	660	24	"	"	PUNCT
ftr-410	660	25	[	[	X
ftr-410	660	26	t]he	t]he	X
ftr-410	660	27	secretary	secretary	NOUN
ftr-410	660	28	ofthe	ofthe	NOUN
ftr-410	660	29	treasury	treasury	NOUN
ftr-410	660	30	would	would	AUX
ftr-410	660	31	effectively	effectively	ADV
ftr-410	660	32	be	be	AUX
ftr-410	660	33	empowered	empower	VERB
ftr-410	660	34	to	to	PART
ftr-410	660	35	repeal	repeal	VERB
ftr-410	660	36	taxes	taxis	NOUN
ftr-410	660	37	that	that	PRON
ftr-410	660	38	the	the	DET
ftr-410	660	39	congress	congress	PROPN
ftr-410	660	40	enacts	enact	VERB
ftr-410	660	41	"	"	PUNCT
ftr-410	660	42	if	if	SCONJ
ftr-410	660	43	a	a	DET
ftr-410	660	44	taxpayer	taxpayer	NOUN
ftr-410	660	45	-	-	PUNCT
ftr-410	660	46	friendly	friendly	ADJ
ftr-410	660	47	interpretation	interpretation	NOUN
ftr-410	660	48	were	be	AUX
ftr-410	660	49	upheld	uphold	VERB
ftr-410	660	50	,	,	PUNCT
ftr-410	660	51	even	even	ADV
ftr-410	660	52	if	if	SCONJ
ftr-410	660	53	contrary	contrary	ADJ
ftr-410	660	54	to	to	ADP
ftr-410	660	55	the	the	DET
ftr-410	660	56	code	code	NOUN
ftr-410	660	57	.	.	PUNCT
ftr-410	660	58	)	)	PUNCT
ftr-410	661	1	;	;	PUNCT
ftr-410	661	2	see	see	VERB
ftr-410	661	3	also	also	ADV
ftr-410	661	4	mitchell	mitchell	PROPN
ftr-410	661	5	m.	m.	NOUN
ftr-410	661	6	gans	gans	PROPN
ftr-410	661	7	,	,	PUNCT
ftr-410	661	8	deference	deference	NOUN
ftr-410	661	9	and	and	CCONJ
ftr-410	661	10	the	the	DET
ftr-410	661	11	end	end	NOUN
ftr-410	661	12	of	of	ADP
ftr-410	661	13	tax	tax	NOUN
ftr-410	661	14	practice	practice	NOUN
ftr-410	661	15	,	,	PUNCT
ftr-410	661	16	36	36	NUM
ftr-410	661	17	real	real	ADJ
ftr-410	661	18	prop	prop	NOUN
ftr-410	661	19	.	.	PUNCT
ftr-410	662	1	prob	prob	PROPN
ftr-410	662	2	.	.	PROPN
ftr-410	662	3	&	&	CCONJ
ftr-410	662	4	tr	tr	PROPN
ftr-410	662	5	.	.	PROPN
ftr-410	663	1	j.	j.	PROPN
ftr-410	663	2	731	731	PROPN
ftr-410	663	3	,	,	PUNCT
ftr-410	663	4	797	797	NUM
ftr-410	663	5	-	-	SYM
ftr-410	663	6	98	98	NUM
ftr-410	663	7	(	(	PUNCT
ftr-410	663	8	2002	2002	NUM
ftr-410	663	9	)	)	PUNCT
ftr-410	663	10	.	.	PUNCT
ftr-410	664	1	118	118	NUM
ftr-410	664	2	.	.	PUNCT
ftr-410	665	1	the	the	DET
ftr-410	665	2	mead	mead	NOUN
ftr-410	665	3	decision	decision	NOUN
ftr-410	665	4	can	can	AUX
ftr-410	665	5	be	be	AUX
ftr-410	665	6	read	read	VERB
ftr-410	665	7	as	as	ADP
ftr-410	665	8	strongly	strongly	ADV
ftr-410	665	9	implying	imply	VERB
ftr-410	665	10	that	that	SCONJ
ftr-410	665	11	revenue	revenue	NOUN
ftr-410	665	12	rulings	ruling	NOUN
ftr-410	665	13	are	be	AUX
ftr-410	665	14	to	to	PART
ftr-410	665	15	be	be	AUX
ftr-410	665	16	analyzed	analyze	VERB
ftr-410	665	17	under	under	ADP
ftr-410	665	18	the	the	DET
ftr-410	665	19	skidmore	skidmore	NOUN
ftr-410	665	20	framework	framework	NOUN
ftr-410	665	21	.	.	PUNCT
ftr-410	666	1	see	see	VERB
ftr-410	666	2	united	united	PROPN
ftr-410	666	3	states	states	PROPN
ftr-410	666	4	v.	v.	PROPN
ftr-410	666	5	mead	mead	PROPN
ftr-410	666	6	corp	corp	PROPN
ftr-410	666	7	.	.	PROPN
ftr-410	666	8	,	,	PUNCT
ftr-410	666	9	533	533	NUM
ftr-410	666	10	u.s	u.s	PROPN
ftr-410	666	11	.	.	PROPN
ftr-410	666	12	218	218	NUM
ftr-410	666	13	,	,	PUNCT
ftr-410	666	14	229	229	NUM
ftr-410	666	15	(	(	PUNCT
ftr-410	666	16	2001	2001	NUM
ftr-410	666	17	)	)	PUNCT
ftr-410	666	18	(	(	PUNCT
ftr-410	666	19	discussing	discuss	VERB
ftr-410	666	20	the	the	DET
ftr-410	666	21	fact	fact	NOUN
ftr-410	666	22	that	that	SCONJ
ftr-410	666	23	,	,	PUNCT
ftr-410	666	24	under	under	ADP
ftr-410	666	25	the	the	DET
ftr-410	666	26	chevron	chevron	NOUN
ftr-410	666	27	decision	decision	NOUN
ftr-410	666	28	,	,	PUNCT
ftr-410	666	29	the	the	DET
ftr-410	666	30	court	court	NOUN
ftr-410	666	31	of	of	ADP
ftr-410	666	32	federal	federal	ADJ
ftr-410	666	33	claims	claim	NOUN
ftr-410	666	34	had	have	AUX
ftr-410	666	35	not	not	PART
ftr-410	666	36	been	be	AUX
ftr-410	666	37	giving	give	VERB
ftr-410	666	38	any	any	DET
ftr-410	666	39	deference	deference	NOUN
ftr-410	666	40	to	to	ADP
ftr-410	666	41	revenue	revenue	NOUN
ftr-410	666	42	rulings	ruling	NOUN
ftr-410	666	43	)	)	PUNCT
ftr-410	666	44	.	.	PUNCT
ftr-410	667	1	see	see	VERB
ftr-410	667	2	also	also	ADV
ftr-410	667	3	john	john	PROPN
ftr-410	667	4	coverdale	coverdale	PROPN
ftr-410	667	5	,	,	PUNCT
ftr-410	667	6	chevron	chevron	NOUN
ftr-410	667	7	's	's	PART
ftr-410	667	8	reduced	reduced	ADJ
ftr-410	667	9	domain	domain	NOUN
ftr-410	667	10	:	:	PUNCT
ftr-410	667	11	judicial	judicial	ADJ
ftr-410	667	12	review	review	NOUN
ftr-410	667	13	of	of	ADP
ftr-410	667	14	treasury	treasury	PROPN
ftr-410	667	15	regulations	regulation	NOUN
ftr-410	667	16	and	and	CCONJ
ftr-410	667	17	revenue	revenue	NOUN
ftr-410	667	18	rulings	ruling	NOUN
ftr-410	667	19	after	after	ADP
ftr-410	667	20	mead	mead	NOUN
ftr-410	667	21	,	,	PUNCT
ftr-410	667	22	55	55	NUM
ftr-410	667	23	admin	admin	NOUN
ftr-410	667	24	.	.	PUNCT
ftr-410	668	1	l.	l.	PROPN
ftr-410	668	2	rev	rev	PROPN
ftr-410	668	3	.	.	PROPN
ftr-410	668	4	39	39	NUM
ftr-410	668	5	,	,	PUNCT
ftr-410	668	6	89	89	NUM
ftr-410	668	7	-	-	SYM
ftr-410	668	8	90	90	NUM
ftr-410	668	9	(	(	PUNCT
ftr-410	668	10	2003	2003	NUM
ftr-410	668	11	)	)	PUNCT
ftr-410	668	12	(	(	PUNCT
ftr-410	668	13	indicating	indicate	VERB
ftr-410	668	14	that	that	SCONJ
ftr-410	668	15	,	,	PUNCT
ftr-410	668	16	under	under	ADP
ftr-410	668	17	the	the	DET
ftr-410	668	18	mead	mead	NOUN
ftr-410	668	19	decision	decision	NOUN
ftr-410	668	20	,	,	PUNCT
ftr-410	668	21	revenue	revenue	NOUN
ftr-410	668	22	rulings	ruling	NOUN
ftr-410	668	23	are	be	AUX
ftr-410	668	24	reviewed	review	VERB
ftr-410	668	25	under	under	ADP
ftr-410	668	26	the	the	DET
ftr-410	668	27	skidmore	skidmore	NOUN
ftr-410	668	28	standard	standard	NOUN
ftr-410	668	29	)	)	PUNCT
ftr-410	668	30	;	;	PUNCT
ftr-410	668	31	irving	irving	PROPN
ftr-410	668	32	salem	salem	PROPN
ftr-410	668	33	et	et	PROPN
ftr-410	668	34	al	al	PROPN
ftr-410	668	35	.	.	PROPN
ftr-410	668	36	,	,	PUNCT
ftr-410	668	37	report	report	NOUN
ftr-410	668	38	of	of	ADP
ftr-410	668	39	the	the	DET
ftr-410	668	40	task	task	NOUN
ftr-410	668	41	force	force	NOUN
ftr-410	668	42	on	on	ADP
ftr-410	668	43	judicial	judicial	ADJ
ftr-410	668	44	deference	deference	NOUN
ftr-410	668	45	,	,	PUNCT
ftr-410	668	46	57	57	NUM
ftr-410	668	47	tax	tax	NOUN
ftr-410	668	48	law	law	NOUN
ftr-410	668	49	.	.	PUNCT
ftr-410	669	1	717	717	NUM
ftr-410	669	2	(	(	PUNCT
ftr-410	669	3	2004	2004	NUM
ftr-410	669	4	)	)	PUNCT
ftr-410	670	1	[	[	X
ftr-410	670	2	hereinafter	hereinafter	NOUN
ftr-410	670	3	aba	aba	PROPN
ftr-410	670	4	task	task	PROPN
ftr-410	670	5	force	force	PROPN
ftr-410	670	6	]	]	PUNCT
ftr-410	670	7	.	.	PUNCT
ftr-410	671	1	20061	20061	NUM
ftr-410	671	2	florida	florida	PROPN
ftr-410	671	3	tax	tax	PROPN
ftr-410	671	4	review	review	PROPN
ftr-410	671	5	b.	b.	PROPN
ftr-410	671	6	promulgate	promulgate	VERB
ftr-410	671	7	a	a	DET
ftr-410	671	8	new	new	ADJ
ftr-410	671	9	regulation	regulation	NOUN
ftr-410	671	10	the	the	DET
ftr-410	671	11	irs	irs	PROPN
ftr-410	671	12	should	should	AUX
ftr-410	671	13	consider	consider	VERB
ftr-410	671	14	instituting	institute	VERB
ftr-410	671	15	the	the	DET
ftr-410	671	16	hypothetical	hypothetical	ADJ
ftr-410	671	17	term	term	NOUN
ftr-410	671	18	method	method	NOUN
ftr-410	671	19	by	by	ADP
ftr-410	671	20	promulgating	promulgate	VERB
ftr-410	671	21	a	a	DET
ftr-410	671	22	new	new	ADJ
ftr-410	671	23	regulation	regulation	NOUN
ftr-410	671	24	.	.	PUNCT
ftr-410	671	25	"	"	PUNCT
ftr-410	672	1	9	9	NUM
ftr-410	672	2	in	in	ADP
ftr-410	672	3	all	all	DET
ftr-410	672	4	likelihood	likelihood	NOUN
ftr-410	672	5	,	,	PUNCT
ftr-410	672	6	such	such	DET
ftr-410	672	7	a	a	DET
ftr-410	672	8	regulation	regulation	NOUN
ftr-410	672	9	would	would	AUX
ftr-410	672	10	be	be	AUX
ftr-410	672	11	entitled	entitle	VERB
ftr-410	672	12	to	to	PART
ftr-410	672	13	deference	deference	VERB
ftr-410	672	14	under	under	ADP
ftr-410	672	15	the	the	DET
ftr-410	672	16	chevron	chevron	NOUN
ftr-410	672	17	standard	standard	NOUN
ftr-410	672	18	and	and	CCONJ
ftr-410	672	19	would	would	AUX
ftr-410	672	20	,	,	PUNCT
ftr-410	672	21	as	as	ADP
ftr-410	672	22	a	a	DET
ftr-410	672	23	result	result	NOUN
ftr-410	672	24	,	,	PUNCT
ftr-410	672	25	be	be	AUX
ftr-410	672	26	upheld	uphold	VERB
ftr-410	672	27	in	in	ADP
ftr-410	672	28	any	any	DET
ftr-410	672	29	taxpayer	taxpayer	NOUN
ftr-410	672	30	challenge	challenge	NOUN
ftr-410	672	31	to	to	ADP
ftr-410	672	32	its	its	PRON
ftr-410	672	33	validity	validity	NOUN
ftr-410	672	34	.	.	PUNCT
ftr-410	673	1	although	although	SCONJ
ftr-410	673	2	the	the	DET
ftr-410	673	3	tax	tax	NOUN
ftr-410	673	4	court	court	NOUN
ftr-410	673	5	contemplates	contemplate	VERB
ftr-410	673	6	the	the	DET
ftr-410	673	7	possibility	possibility	NOUN
ftr-410	673	8	of	of	ADP
ftr-410	673	9	a	a	DET
ftr-410	673	10	third	third	ADJ
ftr-410	673	11	deference	deference	NOUN
ftr-410	673	12	standard	standard	NOUN
ftr-410	673	13	,	,	PUNCT
ftr-410	673	14	close	close	ADJ
ftr-410	673	15	examination	examination	NOUN
ftr-410	673	16	shows	show	VERB
ftr-410	673	17	that	that	SCONJ
ftr-410	673	18	the	the	DET
ftr-410	673	19	tax	tax	NOUN
ftr-410	673	20	court	court	NOUN
ftr-410	673	21	's	's	PART
ftr-410	673	22	approach	approach	NOUN
ftr-410	673	23	is	be	AUX
ftr-410	673	24	not	not	PART
ftr-410	673	25	likely	likely	ADJ
ftr-410	673	26	to	to	PART
ftr-410	673	27	be	be	AUX
ftr-410	673	28	sustained	sustain	VERB
ftr-410	673	29	.	.	PUNCT
ftr-410	674	1	1	1	X
ftr-410	674	2	.	.	X
ftr-410	674	3	probable	probable	ADJ
ftr-410	674	4	application	application	NOUN
ftr-410	674	5	of	of	ADP
ftr-410	674	6	the	the	DET
ftr-410	674	7	chevron	chevron	NOUN
ftr-410	674	8	standard	standard	NOUN
ftr-410	674	9	a	a	DET
ftr-410	674	10	new	new	ADJ
ftr-410	674	11	regulation	regulation	NOUN
ftr-410	674	12	employing	employ	VERB
ftr-410	674	13	the	the	DET
ftr-410	674	14	hypothetical	hypothetical	ADJ
ftr-410	674	15	term	term	NOUN
ftr-410	674	16	method	method	NOUN
ftr-410	674	17	should	should	AUX
ftr-410	674	18	easily	easily	ADV
ftr-410	674	19	satisfy	satisfy	VERB
ftr-410	674	20	chevron	chevron	NOUN
ftr-410	674	21	's	's	PART
ftr-410	674	22	two	two	NUM
ftr-410	674	23	-	-	PUNCT
ftr-410	674	24	part	part	NOUN
ftr-410	674	25	test	test	NOUN
ftr-410	674	26	.	.	PUNCT
ftr-410	675	1	first	first	ADV
ftr-410	675	2	,	,	PUNCT
ftr-410	675	3	the	the	DET
ftr-410	675	4	code	code	NOUN
ftr-410	675	5	does	do	AUX
ftr-410	675	6	not	not	PART
ftr-410	675	7	address	address	VERB
ftr-410	675	8	,	,	PUNCT
ftr-410	675	9	let	let	VERB
ftr-410	675	10	alone	alone	ADJ
ftr-410	675	11	unambiguously	unambiguously	ADV
ftr-410	675	12	resolve	resolve	VERB
ftr-410	675	13	,	,	PUNCT
ftr-410	675	14	the	the	DET
ftr-410	675	15	basis	basis	NOUN
ftr-410	675	16	-	-	PUNCT
ftr-410	675	17	computation	computation	NOUN
ftr-410	675	18	question	question	NOUN
ftr-410	675	19	.	.	PUNCT
ftr-410	676	1	second	second	ADJ
ftr-410	676	2	,	,	PUNCT
ftr-410	676	3	the	the	DET
ftr-410	676	4	hypothetical	hypothetical	ADJ
ftr-410	676	5	term	term	NOUN
ftr-410	676	6	method	method	NOUN
ftr-410	676	7	would	would	AUX
ftr-410	676	8	appear	appear	VERB
ftr-410	676	9	to	to	PART
ftr-410	676	10	effect	effect	VERB
ftr-410	676	11	a	a	DET
ftr-410	676	12	reasonable	reasonable	ADJ
ftr-410	676	13	resolution	resolution	NOUN
ftr-410	676	14	in	in	ADP
ftr-410	676	15	that	that	SCONJ
ftr-410	676	16	it	it	PRON
ftr-410	676	17	simply	simply	ADV
ftr-410	676	18	creates	create	VERB
ftr-410	676	19	an	an	DET
ftr-410	676	20	administrable	administrable	ADJ
ftr-410	676	21	model	model	NOUN
ftr-410	676	22	built	build	VERB
ftr-410	676	23	on	on	ADP
ftr-410	676	24	the	the	DET
ftr-410	676	25	principle	principle	NOUN
ftr-410	676	26	developed	develop	VERB
ftr-410	676	27	by	by	ADP
ftr-410	676	28	the	the	DET
ftr-410	676	29	courts	court	NOUN
ftr-410	676	30	in	in	ADP
ftr-410	676	31	the	the	DET
ftr-410	676	32	context	context	NOUN
ftr-410	676	33	of	of	ADP
ftr-410	676	34	computing	compute	VERB
ftr-410	676	35	losses	loss	NOUN
ftr-410	676	36	that	that	PRON
ftr-410	676	37	the	the	DET
ftr-410	676	38	cost	cost	NOUN
ftr-410	676	39	-	-	PUNCT
ftr-410	676	40	of	of	ADP
ftr-410	676	41	-	-	PUNCT
ftr-410	676	42	insurance	insurance	NOUN
ftr-410	676	43	protection	protection	NOUN
ftr-410	676	44	is	be	AUX
ftr-410	676	45	not	not	PART
ftr-410	676	46	to	to	PART
ftr-410	676	47	be	be	AUX
ftr-410	676	48	reflected	reflect	VERB
ftr-410	676	49	in	in	ADP
ftr-410	676	50	basis	basis	NOUN
ftr-410	676	51	.	.	PUNCT
ftr-410	677	1	20	20	NUM
ftr-410	677	2	the	the	DET
ftr-410	677	3	application	application	NOUN
ftr-410	677	4	of	of	ADP
ftr-410	677	5	chevron	chevron	NOUN
ftr-410	677	6	to	to	ADP
ftr-410	677	7	a	a	DET
ftr-410	677	8	hypothetical	hypothetical	ADJ
ftr-410	677	9	term	term	NOUN
ftr-410	677	10	regulation	regulation	NOUN
ftr-410	677	11	would	would	AUX
ftr-410	677	12	be	be	AUX
ftr-410	677	13	consistent	consistent	ADJ
ftr-410	677	14	with	with	ADP
ftr-410	677	15	the	the	DET
ftr-410	677	16	supreme	supreme	PROPN
ftr-410	677	17	court	court	PROPN
ftr-410	677	18	's	's	PART
ftr-410	677	19	foundational	foundational	ADJ
ftr-410	677	20	decision	decision	NOUN
ftr-410	677	21	delineating	delineate	VERB
ftr-410	677	22	the	the	DET
ftr-410	677	23	scope	scope	NOUN
ftr-410	677	24	of	of	ADP
ftr-410	677	25	the	the	DET
ftr-410	677	26	chevron	chevron	PROPN
ftr-410	677	27	and	and	CCONJ
ftr-410	677	28	skidmore	skidmore	NOUN
ftr-410	677	29	standards	standard	NOUN
ftr-410	677	30	in	in	ADP
ftr-410	677	31	united	united	PROPN
ftr-410	677	32	states	states	PROPN
ftr-410	677	33	v.	v.	ADP
ftr-410	677	34	mead.2	mead.2	PROPN
ftr-410	677	35	'	'	PUNCT
ftr-410	677	36	in	in	ADP
ftr-410	677	37	mead	mead	NOUN
ftr-410	677	38	,	,	PUNCT
ftr-410	677	39	the	the	DET
ftr-410	677	40	court	court	NOUN
ftr-410	677	41	clarified	clarify	VERB
ftr-410	677	42	that	that	SCONJ
ftr-410	677	43	it	it	PRON
ftr-410	677	44	had	have	AUX
ftr-410	677	45	intended	intend	VERB
ftr-410	677	46	in	in	ADP
ftr-410	677	47	chevron	chevron	NOUN
ftr-410	677	48	to	to	PART
ftr-410	677	49	create	create	VERB
ftr-410	677	50	a	a	DET
ftr-410	677	51	dichotomy	dichotomy	NOUN
ftr-410	677	52	,	,	PUNCT
ftr-410	677	53	requiring	require	VERB
ftr-410	677	54	all	all	DET
ftr-410	677	55	deference	deference	NOUN
ftr-410	677	56	claims	claim	NOUN
ftr-410	677	57	to	to	PART
ftr-410	677	58	be	be	AUX
ftr-410	677	59	analyzed	analyze	VERB
ftr-410	677	60	under	under	ADP
ftr-410	677	61	one	one	NUM
ftr-410	677	62	of	of	ADP
ftr-410	677	63	these	these	DET
ftr-410	677	64	two	two	NUM
ftr-410	677	65	standards	standard	NOUN
ftr-410	677	66	.	.	PUNCT
ftr-410	677	67	'	'	PUNCT
ftr-410	678	1	22	22	NUM
ftr-410	678	2	the	the	DET
ftr-410	678	3	court	court	NOUN
ftr-410	678	4	indicated	indicate	VERB
ftr-410	678	5	that	that	SCONJ
ftr-410	678	6	an	an	DET
ftr-410	678	7	interpretation	interpretation	NOUN
ftr-410	678	8	that	that	PRON
ftr-410	678	9	is	be	AUX
ftr-410	678	10	subject	subject	ADJ
ftr-410	678	11	to	to	ADP
ftr-410	678	12	chevron	chevron	NOUN
ftr-410	678	13	and	and	CCONJ
ftr-410	678	14	that	that	PRON
ftr-410	678	15	passes	pass	VERB
ftr-410	678	16	muster	muster	ADJ
ftr-410	678	17	under	under	ADP
ftr-410	678	18	this	this	DET
ftr-410	678	19	standard	standard	NOUN
ftr-410	678	20	is	be	AUX
ftr-410	678	21	entitled	entitle	VERB
ftr-410	678	22	to	to	ADP
ftr-410	678	23	force	force	VERB
ftr-410	678	24	-	-	PUNCT
ftr-410	678	25	of	of	ADP
ftr-410	678	26	-	-	PUNCT
ftr-410	678	27	law	law	NOUN
ftr-410	678	28	effect	effect	NOUN
ftr-410	678	29	.	.	PUNCT
ftr-410	678	30	'	'	PUNCT
ftr-410	678	31	"	"	PUNCT
ftr-410	678	32	in	in	ADP
ftr-410	678	33	other	other	ADJ
ftr-410	678	34	words	word	NOUN
ftr-410	678	35	,	,	PUNCT
ftr-410	678	36	it	it	PRON
ftr-410	678	37	is	be	AUX
ftr-410	678	38	treated	treat	VERB
ftr-410	678	39	as	as	SCONJ
ftr-410	678	40	if	if	SCONJ
ftr-410	678	41	congress	congress	PROPN
ftr-410	678	42	itself	itself	PRON
ftr-410	678	43	had	have	AUX
ftr-410	678	44	explicitly	explicitly	ADV
ftr-410	678	45	authorized	authorize	VERB
ftr-410	678	46	it	it	PRON
ftr-410	678	47	.	.	PUNCT
ftr-410	679	1	the	the	DET
ftr-410	679	2	force	force	NOUN
ftr-410	679	3	-	-	PUNCT
ftr-410	679	4	of	of	ADP
ftr-410	679	5	-	-	PUNCT
ftr-410	679	6	law	law	NOUN
ftr-410	679	7	nomenclature	nomenclature	NOUN
ftr-410	679	8	is	be	AUX
ftr-410	679	9	119	119	NUM
ftr-410	679	10	.	.	PUNCT
ftr-410	680	1	see	see	VERB
ftr-410	680	2	generally	generally	ADV
ftr-410	680	3	philip	philip	PROPN
ftr-410	680	4	gall	gall	PROPN
ftr-410	680	5	,	,	PUNCT
ftr-410	680	6	phantom	phantom	ADJ
ftr-410	680	7	tax	tax	NOUN
ftr-410	680	8	regulations	regulation	NOUN
ftr-410	680	9	:	:	PUNCT
ftr-410	680	10	the	the	DET
ftr-410	680	11	curse	curse	NOUN
ftr-410	680	12	of	of	ADP
ftr-410	680	13	spurned	spurn	VERB
ftr-410	680	14	delegations	delegation	NOUN
ftr-410	680	15	,	,	PUNCT
ftr-410	680	16	56	56	NUM
ftr-410	680	17	tax	tax	NOUN
ftr-410	680	18	law	law	NOUN
ftr-410	680	19	.	.	PUNCT
ftr-410	681	1	413	413	NUM
ftr-410	681	2	(	(	PUNCT
ftr-410	681	3	2003	2003	NUM
ftr-410	681	4	)	)	PUNCT
ftr-410	681	5	(	(	PUNCT
ftr-410	681	6	regulations	regulation	NOUN
ftr-410	681	7	are	be	AUX
ftr-410	681	8	the	the	DET
ftr-410	681	9	collaborative	collaborative	ADJ
ftr-410	681	10	product	product	NOUN
ftr-410	681	11	of	of	ADP
ftr-410	681	12	the	the	DET
ftr-410	681	13	treasury	treasury	PROPN
ftr-410	681	14	department	department	PROPN
ftr-410	681	15	and	and	CCONJ
ftr-410	681	16	the	the	DET
ftr-410	681	17	irs	irs	PROPN
ftr-410	681	18	)	)	PUNCT
ftr-410	681	19	.	.	PUNCT
ftr-410	682	1	120	120	NUM
ftr-410	682	2	.	.	PUNCT
ftr-410	683	1	in	in	ADP
ftr-410	683	2	addition	addition	NOUN
ftr-410	683	3	,	,	PUNCT
ftr-410	683	4	a	a	DET
ftr-410	683	5	new	new	ADJ
ftr-410	683	6	regulation	regulation	NOUN
ftr-410	683	7	should	should	AUX
ftr-410	683	8	not	not	PART
ftr-410	683	9	be	be	AUX
ftr-410	683	10	viewed	view	VERB
ftr-410	683	11	as	as	ADP
ftr-410	683	12	effecting	effect	VERB
ftr-410	683	13	an	an	DET
ftr-410	683	14	arbitrary	arbitrary	ADJ
ftr-410	683	15	or	or	CCONJ
ftr-410	683	16	capricious	capricious	ADJ
ftr-410	683	17	change	change	NOUN
ftr-410	683	18	in	in	ADP
ftr-410	683	19	position	position	NOUN
ftr-410	683	20	.	.	PUNCT
ftr-410	684	1	in	in	ADP
ftr-410	684	2	the	the	DET
ftr-410	684	3	context	context	NOUN
ftr-410	684	4	of	of	ADP
ftr-410	684	5	the	the	DET
ftr-410	684	6	recent	recent	ADJ
ftr-410	684	7	marketing	marketing	NOUN
ftr-410	684	8	of	of	ADP
ftr-410	684	9	new	new	ADJ
ftr-410	684	10	life	life	NOUN
ftr-410	684	11	insurance	insurance	NOUN
ftr-410	684	12	products	product	NOUN
ftr-410	684	13	that	that	PRON
ftr-410	684	14	have	have	VERB
ftr-410	684	15	substantial	substantial	ADJ
ftr-410	684	16	potential	potential	NOUN
ftr-410	684	17	to	to	PART
ftr-410	684	18	result	result	VERB
ftr-410	684	19	in	in	ADP
ftr-410	684	20	gain	gain	NOUN
ftr-410	684	21	,	,	PUNCT
ftr-410	684	22	the	the	DET
ftr-410	684	23	irs	irs	PROPN
ftr-410	684	24	must	must	AUX
ftr-410	684	25	be	be	AUX
ftr-410	684	26	given	give	VERB
ftr-410	684	27	an	an	DET
ftr-410	684	28	opportunity	opportunity	NOUN
ftr-410	684	29	to	to	PART
ftr-410	684	30	take	take	VERB
ftr-410	684	31	a	a	DET
ftr-410	684	32	fresh	fresh	ADJ
ftr-410	684	33	look	look	NOUN
ftr-410	684	34	at	at	ADP
ftr-410	684	35	the	the	DET
ftr-410	684	36	question	question	NOUN
ftr-410	684	37	of	of	ADP
ftr-410	684	38	basis	basis	NOUN
ftr-410	684	39	.	.	PUNCT
ftr-410	685	1	indeed	indeed	ADV
ftr-410	685	2	,	,	PUNCT
ftr-410	685	3	in	in	ADP
ftr-410	685	4	issuing	issue	VERB
ftr-410	685	5	its	its	PRON
ftr-410	685	6	earlier	early	ADJ
ftr-410	685	7	rulings	ruling	NOUN
ftr-410	685	8	decades	decade	NOUN
ftr-410	685	9	ago	ago	ADV
ftr-410	685	10	,	,	PUNCT
ftr-410	685	11	the	the	DET
ftr-410	685	12	irs	irs	PROPN
ftr-410	685	13	's	's	PART
ftr-410	685	14	focus	focus	NOUN
ftr-410	685	15	was	be	AUX
ftr-410	685	16	on	on	ADP
ftr-410	685	17	the	the	DET
ftr-410	685	18	computation	computation	NOUN
ftr-410	685	19	of	of	ADP
ftr-410	685	20	loss	loss	NOUN
ftr-410	685	21	as	as	SCONJ
ftr-410	685	22	it	it	PRON
ftr-410	685	23	was	be	AUX
ftr-410	685	24	concerned	concerned	ADJ
ftr-410	685	25	about	about	ADP
ftr-410	685	26	taxpayers	taxpayer	NOUN
ftr-410	685	27	converting	convert	VERB
ftr-410	685	28	nondeductible	nondeductible	ADJ
ftr-410	685	29	premiums	premium	NOUN
ftr-410	685	30	into	into	ADP
ftr-410	685	31	a	a	DET
ftr-410	685	32	deductible	deductible	ADJ
ftr-410	685	33	loss	loss	NOUN
ftr-410	685	34	.	.	PUNCT
ftr-410	686	1	see	see	VERB
ftr-410	686	2	supra	supra	PROPN
ftr-410	686	3	notes	note	VERB
ftr-410	686	4	16	16	NUM
ftr-410	686	5	-	-	SYM
ftr-410	686	6	27	27	NUM
ftr-410	686	7	and	and	CCONJ
ftr-410	686	8	accompanying	accompany	VERB
ftr-410	686	9	text	text	NOUN
ftr-410	686	10	.	.	PUNCT
ftr-410	687	1	it	it	PRON
ftr-410	687	2	certainly	certainly	ADV
ftr-410	687	3	did	do	VERB
ftr-410	687	4	not	not	PART
ftr-410	687	5	,	,	PUNCT
ftr-410	687	6	and	and	CCONJ
ftr-410	687	7	could	could	AUX
ftr-410	687	8	not	not	PART
ftr-410	687	9	,	,	PUNCT
ftr-410	687	10	foresee	foresee	VERB
ftr-410	687	11	the	the	DET
ftr-410	687	12	basis	basis	NOUN
ftr-410	687	13	issue	issue	NOUN
ftr-410	687	14	in	in	ADP
ftr-410	687	15	the	the	DET
ftr-410	687	16	gain	gain	NOUN
ftr-410	687	17	context	context	NOUN
ftr-410	687	18	that	that	SCONJ
ftr-410	687	19	it	it	PRON
ftr-410	687	20	must	must	AUX
ftr-410	687	21	now	now	ADV
ftr-410	687	22	confront	confront	VERB
ftr-410	687	23	.	.	PUNCT
ftr-410	688	1	see	see	VERB
ftr-410	688	2	infra	infra	NOUN
ftr-410	688	3	§	§	PROPN
ftr-410	688	4	vi	vi	NOUN
ftr-410	688	5	.	.	PROPN
ftr-410	688	6	121	121	NUM
ftr-410	688	7	.	.	PUNCT
ftr-410	689	1	see	see	VERB
ftr-410	689	2	mead	mead	NOUN
ftr-410	689	3	,	,	PUNCT
ftr-410	689	4	533	533	NUM
ftr-410	689	5	u.s	u.s	PROPN
ftr-410	689	6	.	.	PROPN
ftr-410	689	7	at	at	ADP
ftr-410	689	8	218	218	NUM
ftr-410	689	9	.	.	PUNCT
ftr-410	690	1	122	122	NUM
ftr-410	690	2	.	.	PUNCT
ftr-410	691	1	see	see	VERB
ftr-410	691	2	also	also	ADV
ftr-410	691	3	gonzales	gonzales	PROPN
ftr-410	691	4	v.	v.	ADP
ftr-410	691	5	oregon	oregon	PROPN
ftr-410	691	6	,	,	PUNCT
ftr-410	691	7	126	126	NUM
ftr-410	691	8	s.ct	s.ct	NOUN
ftr-410	691	9	.	.	PROPN
ftr-410	691	10	904	904	NUM
ftr-410	691	11	,	,	PUNCT
ftr-410	691	12	914	914	NUM
ftr-410	691	13	-	-	SYM
ftr-410	691	14	15	15	NUM
ftr-410	691	15	(	(	PUNCT
ftr-410	691	16	2006	2006	NUM
ftr-410	691	17	)	)	PUNCT
ftr-410	691	18	.	.	PUNCT
ftr-410	692	1	the	the	DET
ftr-410	692	2	court	court	NOUN
ftr-410	692	3	provides	provide	VERB
ftr-410	692	4	a	a	DET
ftr-410	692	5	circular	circular	ADJ
ftr-410	692	6	test	test	NOUN
ftr-410	692	7	for	for	ADP
ftr-410	692	8	determining	determine	VERB
ftr-410	692	9	which	which	DET
ftr-410	692	10	standard	standard	NOUN
ftr-410	692	11	is	be	AUX
ftr-410	692	12	to	to	PART
ftr-410	692	13	be	be	AUX
ftr-410	692	14	applied	apply	VERB
ftr-410	692	15	,	,	PUNCT
ftr-410	692	16	focusing	focus	VERB
ftr-410	692	17	principally	principally	ADV
ftr-410	692	18	on	on	ADP
ftr-410	692	19	whether	whether	SCONJ
ftr-410	692	20	congress	congress	PROPN
ftr-410	692	21	intended	intend	VERB
ftr-410	692	22	the	the	DET
ftr-410	692	23	agency	agency	NOUN
ftr-410	692	24	to	to	PART
ftr-410	692	25	have	have	VERB
ftr-410	692	26	the	the	DET
ftr-410	692	27	authority	authority	NOUN
ftr-410	692	28	to	to	PART
ftr-410	692	29	issue	issue	VERB
ftr-410	692	30	a	a	DET
ftr-410	692	31	chevron	chevron	NOUN
ftr-410	692	32	-	-	PUNCT
ftr-410	692	33	type	type	NOUN
ftr-410	692	34	interpretation	interpretation	NOUN
ftr-410	692	35	.	.	PUNCT
ftr-410	693	1	it	it	PRON
ftr-410	693	2	is	be	AUX
ftr-410	693	3	circular	circular	ADJ
ftr-410	693	4	in	in	ADP
ftr-410	693	5	the	the	DET
ftr-410	693	6	sense	sense	NOUN
ftr-410	693	7	that	that	SCONJ
ftr-410	693	8	while	while	SCONJ
ftr-410	693	9	it	it	PRON
ftr-410	693	10	nominally	nominally	ADV
ftr-410	693	11	makes	make	VERB
ftr-410	693	12	the	the	DET
ftr-410	693	13	issue	issue	NOUN
ftr-410	693	14	turn	turn	VERB
ftr-410	693	15	on	on	ADP
ftr-410	693	16	congress	congress	PROPN
ftr-410	693	17	's	's	PART
ftr-410	693	18	intent	intent	NOUN
ftr-410	693	19	,	,	PUNCT
ftr-410	693	20	the	the	DET
ftr-410	693	21	court	court	NOUN
ftr-410	693	22	itself	itself	PRON
ftr-410	693	23	must	must	AUX
ftr-410	693	24	ultimately	ultimately	ADV
ftr-410	693	25	decide	decide	VERB
ftr-410	693	26	whether	whether	SCONJ
ftr-410	693	27	congress	congress	PROPN
ftr-410	693	28	intended	intend	VERB
ftr-410	693	29	to	to	PART
ftr-410	693	30	grant	grant	VERB
ftr-410	693	31	such	such	ADJ
ftr-410	693	32	authority	authority	NOUN
ftr-410	693	33	in	in	ADP
ftr-410	693	34	the	the	DET
ftr-410	693	35	case	case	NOUN
ftr-410	693	36	of	of	ADP
ftr-410	693	37	any	any	DET
ftr-410	693	38	given	give	VERB
ftr-410	693	39	agency	agency	NOUN
ftr-410	693	40	.	.	PUNCT
ftr-410	694	1	123	123	NUM
ftr-410	694	2	.	.	PUNCT
ftr-410	695	1	mead	mead	NOUN
ftr-410	695	2	,	,	PUNCT
ftr-410	695	3	533	533	NUM
ftr-410	695	4	u.s	u.s	PROPN
ftr-410	695	5	.	.	PROPN
ftr-410	695	6	at	at	ADP
ftr-410	695	7	218	218	NUM
ftr-410	695	8	;	;	PUNCT
ftr-410	695	9	see	see	VERB
ftr-410	695	10	also	also	ADV
ftr-410	695	11	gonzales	gonzale	NOUN
ftr-410	695	12	,	,	PUNCT
ftr-410	695	13	126	126	NUM
ftr-410	695	14	s.ct	s.ct	NOUN
ftr-410	695	15	.	.	PUNCT
ftr-410	696	1	at	at	ADP
ftr-410	696	2	914	914	NUM
ftr-410	696	3	-	-	SYM
ftr-410	696	4	15	15	NUM
ftr-410	696	5	.	.	PUNCT
ftr-410	697	1	[	[	X
ftr-410	697	2	vol	vol	X
ftr-410	697	3	7:9	7:9	NUM
ftr-410	697	4	a	a	DET
ftr-410	697	5	new	new	ADJ
ftr-410	697	6	model	model	NOUN
ftr-410	697	7	for	for	ADP
ftr-410	697	8	identifying	identify	VERB
ftr-410	697	9	basis	basis	NOUN
ftr-410	697	10	in	in	ADP
ftr-410	697	11	life	life	NOUN
ftr-410	697	12	insurance	insurance	NOUN
ftr-410	697	13	apparently	apparently	ADV
ftr-410	697	14	inapt	inapt	ADJ
ftr-410	697	15	in	in	ADP
ftr-410	697	16	the	the	DET
ftr-410	697	17	skidmore	skidmore	NOUN
ftr-410	697	18	context	context	NOUN
ftr-410	697	19	because	because	SCONJ
ftr-410	697	20	if	if	SCONJ
ftr-410	697	21	the	the	DET
ftr-410	697	22	interpretation	interpretation	NOUN
ftr-410	697	23	is	be	AUX
ftr-410	697	24	upheld	uphold	VERB
ftr-410	697	25	under	under	ADP
ftr-410	697	26	this	this	DET
ftr-410	697	27	standard	standard	NOUN
ftr-410	697	28	,	,	PUNCT
ftr-410	697	29	it	it	PRON
ftr-410	697	30	is	be	AUX
ftr-410	697	31	only	only	ADV
ftr-410	697	32	because	because	SCONJ
ftr-410	697	33	the	the	DET
ftr-410	697	34	court	court	NOUN
ftr-410	697	35	finds	find	VERB
ftr-410	697	36	it	it	PRON
ftr-410	697	37	persuasive	persuasive	ADJ
ftr-410	697	38	,	,	PUNCT
ftr-410	697	39	not	not	PART
ftr-410	697	40	because	because	SCONJ
ftr-410	697	41	the	the	DET
ftr-410	697	42	agency	agency	NOUN
ftr-410	697	43	's	's	PART
ftr-410	697	44	interpretation	interpretation	NOUN
ftr-410	697	45	is	be	AUX
ftr-410	697	46	analogous	analogous	ADJ
ftr-410	697	47	to	to	ADP
ftr-410	697	48	a	a	DET
ftr-410	697	49	mandate	mandate	NOUN
ftr-410	697	50	from	from	ADP
ftr-410	697	51	congress	congress	PROPN
ftr-410	697	52	.	.	PUNCT
ftr-410	698	1	2	2	X
ftr-410	698	2	.	.	X
ftr-410	698	3	possible	possible	ADJ
ftr-410	698	4	application	application	NOUN
ftr-410	698	5	of	of	ADP
ftr-410	698	6	a	a	DET
ftr-410	698	7	different	different	ADJ
ftr-410	698	8	deference	deference	NOUN
ftr-410	698	9	standard	standard	NOUN
ftr-410	698	10	in	in	ADP
ftr-410	698	11	tax	tax	NOUN
ftr-410	698	12	cases	case	NOUN
ftr-410	698	13	mead	mead	NOUN
ftr-410	698	14	can	can	AUX
ftr-410	698	15	not	not	PART
ftr-410	698	16	be	be	AUX
ftr-410	698	17	easily	easily	ADV
ftr-410	698	18	read	read	VERB
ftr-410	698	19	as	as	ADP
ftr-410	698	20	contemplating	contemplate	VERB
ftr-410	698	21	the	the	DET
ftr-410	698	22	application	application	NOUN
ftr-410	698	23	of	of	ADP
ftr-410	698	24	different	different	ADJ
ftr-410	698	25	deference	deference	NOUN
ftr-410	698	26	standards	standard	NOUN
ftr-410	698	27	in	in	ADP
ftr-410	698	28	different	different	ADJ
ftr-410	698	29	areas	area	NOUN
ftr-410	698	30	of	of	ADP
ftr-410	698	31	specialty	specialty	NOUN
ftr-410	698	32	.	.	PUNCT
ftr-410	699	1	to	to	ADP
ftr-410	699	2	the	the	DET
ftr-410	699	3	contrary	contrary	NOUN
ftr-410	699	4	,	,	PUNCT
ftr-410	699	5	it	it	PRON
ftr-410	699	6	is	be	AUX
ftr-410	699	7	a	a	DET
ftr-410	699	8	comprehensive	comprehensive	ADJ
ftr-410	699	9	decision	decision	NOUN
ftr-410	699	10	that	that	PRON
ftr-410	699	11	seeks	seek	VERB
ftr-410	699	12	to	to	PART
ftr-410	699	13	impose	impose	VERB
ftr-410	699	14	the	the	DET
ftr-410	699	15	chevron	chevron	NOUN
ftr-410	699	16	-	-	PUNCT
ftr-410	699	17	skidmore	skidmore	NOUN
ftr-410	699	18	dichotomy	dichotomy	NOUN
ftr-410	699	19	across	across	ADP
ftr-410	699	20	all	all	DET
ftr-410	699	21	areas	area	NOUN
ftr-410	699	22	of	of	ADP
ftr-410	699	23	law	law	NOUN
ftr-410	699	24	involving	involve	VERB
ftr-410	699	25	agency	agency	NOUN
ftr-410	699	26	-	-	PUNCT
ftr-410	699	27	administered	administer	VERB
ftr-410	699	28	statutes	statute	NOUN
ftr-410	699	29	.	.	PUNCT
ftr-410	700	1	24	24	NUM
ftr-410	700	2	nonetheless	nonetheless	ADV
ftr-410	700	3	,	,	PUNCT
ftr-410	700	4	based	base	VERB
ftr-410	700	5	on	on	ADP
ftr-410	700	6	the	the	DET
ftr-410	700	7	supreme	supreme	PROPN
ftr-410	700	8	court	court	PROPN
ftr-410	700	9	's	's	PART
ftr-410	700	10	failure	failure	NOUN
ftr-410	700	11	to	to	PART
ftr-410	700	12	cite	cite	VERB
ftr-410	700	13	chevron	chevron	NOUN
ftr-410	700	14	with	with	ADP
ftr-410	700	15	consistency	consistency	NOUN
ftr-410	700	16	in	in	ADP
ftr-410	700	17	the	the	DET
ftr-410	700	18	tax	tax	NOUN
ftr-410	700	19	context	context	NOUN
ftr-410	700	20	,	,	PUNCT
ftr-410	700	21	some	some	DET
ftr-410	700	22	commentators	commentator	NOUN
ftr-410	700	23	have	have	AUX
ftr-410	700	24	suggested	suggest	VERB
ftr-410	700	25	that	that	SCONJ
ftr-410	700	26	the	the	DET
ftr-410	700	27	court	court	NOUN
ftr-410	700	28	may	may	AUX
ftr-410	700	29	have	have	AUX
ftr-410	700	30	contemplated	contemplate	VERB
ftr-410	700	31	the	the	DET
ftr-410	700	32	use	use	NOUN
ftr-410	700	33	of	of	ADP
ftr-410	700	34	a	a	DET
ftr-410	700	35	third	third	ADJ
ftr-410	700	36	standard	standard	NOUN
ftr-410	700	37	in	in	ADP
ftr-410	700	38	tax	tax	NOUN
ftr-410	700	39	cases	case	NOUN
ftr-410	700	40	.	.	PUNCT
ftr-410	701	1	125	125	NUM
ftr-410	701	2	under	under	ADP
ftr-410	701	3	this	this	DET
ftr-410	701	4	view	view	NOUN
ftr-410	701	5	,	,	PUNCT
ftr-410	701	6	neither	neither	CCONJ
ftr-410	701	7	chevron	chevron	NOUN
ftr-410	701	8	nor	nor	CCONJ
ftr-410	701	9	skidmore	skidmore	NOUN
ftr-410	701	10	would	would	AUX
ftr-410	701	11	apply	apply	VERB
ftr-410	701	12	in	in	ADP
ftr-410	701	13	the	the	DET
ftr-410	701	14	case	case	NOUN
ftr-410	701	15	of	of	ADP
ftr-410	701	16	interpretive	interpretive	ADJ
ftr-410	701	17	tax	tax	NOUN
ftr-410	701	18	regulations	regulation	NOUN
ftr-410	701	19	(	(	PUNCT
ftr-410	701	20	i.e.	i.e.	X
ftr-410	701	21	,	,	PUNCT
ftr-410	701	22	a	a	DET
ftr-410	701	23	regulation	regulation	NOUN
ftr-410	701	24	issued	issue	VERB
ftr-410	701	25	under	under	ADP
ftr-410	701	26	the	the	DET
ftr-410	701	27	general	general	ADJ
ftr-410	701	28	authority	authority	NOUN
ftr-410	701	29	of	of	ADP
ftr-410	701	30	code	code	NOUN
ftr-410	701	31	section	section	NOUN
ftr-410	701	32	7805	7805	NUM
ftr-410	701	33	,	,	PUNCT
ftr-410	701	34	as	as	SCONJ
ftr-410	701	35	opposed	oppose	VERB
ftr-410	701	36	to	to	ADP
ftr-410	701	37	a	a	DET
ftr-410	701	38	regulation	regulation	NOUN
ftr-410	701	39	issued	issue	VERB
ftr-410	701	40	under	under	ADP
ftr-410	701	41	a	a	DET
ftr-410	701	42	specific	specific	ADJ
ftr-410	701	43	grant	grant	NOUN
ftr-410	701	44	of	of	ADP
ftr-410	701	45	authority	authority	NOUN
ftr-410	701	46	contained	contain	VERB
ftr-410	701	47	in	in	ADP
ftr-410	701	48	the	the	DET
ftr-410	701	49	code	code	NOUN
ftr-410	701	50	section	section	NOUN
ftr-410	701	51	to	to	PART
ftr-410	701	52	which	which	PRON
ftr-410	701	53	it	it	PRON
ftr-410	701	54	relates	relate	VERB
ftr-410	701	55	)	)	PUNCT
ftr-410	701	56	.	.	PUNCT
ftr-410	702	1	rather	rather	ADV
ftr-410	702	2	,	,	PUNCT
ftr-410	702	3	regulations	regulation	NOUN
ftr-410	702	4	would	would	AUX
ftr-410	702	5	be	be	AUX
ftr-410	702	6	analyzed	analyze	VERB
ftr-410	702	7	under	under	ADP
ftr-410	702	8	the	the	DET
ftr-410	702	9	standard	standard	NOUN
ftr-410	702	10	the	the	DET
ftr-410	702	11	supreme	supreme	PROPN
ftr-410	702	12	court	court	PROPN
ftr-410	702	13	announced	announce	VERB
ftr-410	702	14	in	in	ADP
ftr-410	702	15	national	national	ADJ
ftr-410	702	16	muffler	muffler	NOUN
ftr-410	702	17	v.	v.	ADP
ftr-410	702	18	comm	comm	NOUN
ftr-410	702	19	'	'	PUNCT
ftr-410	702	20	r	r	NOUN
ftr-410	702	21	,	,	PUNCT
ftr-410	702	22	26	26	NUM
ftr-410	702	23	in	in	ADP
ftr-410	702	24	which	which	PRON
ftr-410	702	25	the	the	DET
ftr-410	702	26	ultimate	ultimate	ADJ
ftr-410	702	27	question	question	NOUN
ftr-410	702	28	in	in	ADP
ftr-410	702	29	determining	determine	VERB
ftr-410	702	30	the	the	DET
ftr-410	702	31	validity	validity	NOUN
ftr-410	702	32	of	of	ADP
ftr-410	702	33	an	an	DET
ftr-410	702	34	interpretive	interpretive	ADJ
ftr-410	702	35	tax	tax	NOUN
ftr-410	702	36	regulation	regulation	NOUN
ftr-410	702	37	is	be	AUX
ftr-410	702	38	whether	whether	SCONJ
ftr-410	702	39	it	it	PRON
ftr-410	702	40	124	124	NUM
ftr-410	702	41	.	.	PUNCT
ftr-410	703	1	see	see	VERB
ftr-410	703	2	kristin	kristin	PROPN
ftr-410	703	3	e.	e.	PROPN
ftr-410	703	4	hickman	hickman	PROPN
ftr-410	703	5	,	,	PUNCT
ftr-410	703	6	need	need	VERB
ftr-410	703	7	for	for	ADP
ftr-410	703	8	mead	mead	NOUN
ftr-410	703	9	,	,	PUNCT
ftr-410	703	10	90	90	NUM
ftr-410	703	11	minn	minn	NOUN
ftr-410	703	12	.	.	PUNCT
ftr-410	704	1	l.	l.	PROPN
ftr-410	704	2	rev	rev	PROPN
ftr-410	704	3	.	.	PROPN
ftr-410	704	4	1537	1537	NUM
ftr-410	704	5	(	(	PUNCT
ftr-410	704	6	2006	2006	NUM
ftr-410	704	7	)	)	PUNCT
ftr-410	704	8	(	(	PUNCT
ftr-410	704	9	arguing	argue	VERB
ftr-410	704	10	that	that	SCONJ
ftr-410	704	11	the	the	DET
ftr-410	704	12	chevron	chevron	NOUN
ftr-410	704	13	-	-	PUNCT
ftr-410	704	14	skidmore	skidmore	NOUN
ftr-410	704	15	dichotomy	dichotomy	NOUN
ftr-410	704	16	applies	apply	VERB
ftr-410	704	17	to	to	ADP
ftr-410	704	18	interpretive	interpretive	ADJ
ftr-410	704	19	tax	tax	NOUN
ftr-410	704	20	regulations	regulation	NOUN
ftr-410	704	21	)	)	PUNCT
ftr-410	704	22	.	.	PUNCT
ftr-410	705	1	but	but	CCONJ
ftr-410	705	2	see	see	VERB
ftr-410	705	3	irving	irving	PROPN
ftr-410	705	4	salem	salem	PROPN
ftr-410	705	5	,	,	PUNCT
ftr-410	705	6	supreme	supreme	PROPN
ftr-410	705	7	court	court	PROPN
ftr-410	705	8	should	should	AUX
ftr-410	705	9	clarify	clarify	VERB
ftr-410	705	10	its	its	PRON
ftr-410	705	11	deference	deference	NOUN
ftr-410	705	12	standard	standard	NOUN
ftr-410	705	13	,	,	PUNCT
ftr-410	705	14	112	112	NUM
ftr-410	705	15	tax	tax	NOUN
ftr-410	705	16	notes	note	NOUN
ftr-410	705	17	1063	1063	NUM
ftr-410	705	18	(	(	PUNCT
ftr-410	705	19	sept	sept	PROPN
ftr-410	705	20	.	.	PROPN
ftr-410	705	21	18	18	NUM
ftr-410	705	22	,	,	PUNCT
ftr-410	705	23	2006	2006	NUM
ftr-410	705	24	)	)	PUNCT
ftr-410	705	25	(	(	PUNCT
ftr-410	705	26	arguing	argue	VERB
ftr-410	705	27	for	for	ADP
ftr-410	705	28	a	a	DET
ftr-410	705	29	different	different	ADJ
ftr-410	705	30	standard	standard	NOUN
ftr-410	705	31	in	in	ADP
ftr-410	705	32	fee	fee	NOUN
ftr-410	705	33	tax	tax	NOUN
ftr-410	705	34	context	context	NOUN
ftr-410	705	35	)	)	PUNCT
ftr-410	705	36	.	.	PUNCT
ftr-410	706	1	see	see	VERB
ftr-410	706	2	also	also	ADV
ftr-410	706	3	mitchell	mitchell	PROPN
ftr-410	706	4	gans	gans	PROPN
ftr-410	706	5	,	,	PUNCT
ftr-410	706	6	supra	supra	PROPN
ftr-410	706	7	note	note	NOUN
ftr-410	706	8	117	117	NUM
ftr-410	706	9	at	at	ADP
ftr-410	706	10	749	749	NUM
ftr-410	706	11	-	-	SYM
ftr-410	706	12	50	50	NUM
ftr-410	706	13	;	;	PUNCT
ftr-410	706	14	jonathan	jonathan	PROPN
ftr-410	706	15	blattmacher	blattmacher	PROPN
ftr-410	706	16	,	,	PUNCT
ftr-410	706	17	mitchell	mitchell	PROPN
ftr-410	706	18	gans	gans	PROPN
ftr-410	706	19	,	,	PUNCT
ftr-410	706	20	and	and	CCONJ
ftr-410	706	21	damien	damien	PROPN
ftr-410	706	22	rios	rios	PROPN
ftr-410	706	23	,	,	PUNCT
ftr-410	706	24	the	the	DET
ftr-410	706	25	circular	circular	ADJ
ftr-410	706	26	230	230	NUM
ftr-410	706	27	desk	desk	NOUN
ftr-410	706	28	book	book	NOUN
ftr-410	706	29	,	,	PUNCT
ftr-410	706	30	ch	ch	NOUN
ftr-410	706	31	.	.	PROPN
ftr-410	706	32	1	1	NUM
ftr-410	706	33	(	(	PUNCT
ftr-410	706	34	2006	2006	NUM
ftr-410	706	35	)	)	PUNCT
ftr-410	706	36	.	.	PUNCT
ftr-410	707	1	125	125	NUM
ftr-410	707	2	.	.	PUNCT
ftr-410	707	3	see	see	VERB
ftr-410	707	4	,	,	PUNCT
ftr-410	707	5	e.g.	e.g.	ADV
ftr-410	707	6	,	,	PUNCT
ftr-410	707	7	thomas	thomas	PROPN
ftr-410	707	8	w.	w.	PROPN
ftr-410	707	9	merrill	merrill	PROPN
ftr-410	707	10	&	&	CCONJ
ftr-410	707	11	kathryn	kathryn	PROPN
ftr-410	707	12	tongue	tongue	PROPN
ftr-410	707	13	watts	watts	PROPN
ftr-410	707	14	,	,	PUNCT
ftr-410	707	15	agency	agency	NOUN
ftr-410	707	16	rules	rule	NOUN
ftr-410	707	17	with	with	ADP
ftr-410	707	18	the	the	DET
ftr-410	707	19	force	force	NOUN
ftr-410	707	20	of	of	ADP
ftr-410	707	21	law	law	NOUN
ftr-410	707	22	:	:	PUNCT
ftr-410	707	23	the	the	DET
ftr-410	707	24	original	original	ADJ
ftr-410	707	25	convention	convention	NOUN
ftr-410	707	26	,	,	PUNCT
ftr-410	707	27	116	116	NUM
ftr-410	707	28	harv	harv	NOUN
ftr-410	707	29	.	.	PUNCT
ftr-410	708	1	l.	l.	PROPN
ftr-410	708	2	rev	rev	PROPN
ftr-410	708	3	.	.	PROPN
ftr-410	708	4	467	467	NUM
ftr-410	708	5	(	(	PUNCT
ftr-410	708	6	2002	2002	NUM
ftr-410	708	7	)	)	PUNCT
ftr-410	708	8	(	(	PUNCT
ftr-410	708	9	indicating	indicate	VERB
ftr-410	708	10	that	that	SCONJ
ftr-410	708	11	the	the	DET
ftr-410	708	12	skidmore	skidmore	NOUN
ftr-410	708	13	standard	standard	NOUN
ftr-410	708	14	may	may	AUX
ftr-410	708	15	apply	apply	VERB
ftr-410	708	16	in	in	ADP
ftr-410	708	17	the	the	DET
ftr-410	708	18	case	case	NOUN
ftr-410	708	19	of	of	ADP
ftr-410	708	20	interpretive	interpretive	ADJ
ftr-410	708	21	tax	tax	NOUN
ftr-410	708	22	regulations	regulation	NOUN
ftr-410	708	23	)	)	PUNCT
ftr-410	708	24	;	;	PUNCT
ftr-410	708	25	coverdale	coverdale	PROPN
ftr-410	708	26	,	,	PUNCT
ftr-410	708	27	supra	supra	PROPN
ftr-410	708	28	note	note	PROPN
ftr-410	708	29	118	118	NUM
ftr-410	708	30	,	,	PUNCT
ftr-410	708	31	at	at	ADP
ftr-410	708	32	83	83	NUM
ftr-410	708	33	;	;	PUNCT
ftr-410	708	34	(	(	PUNCT
ftr-410	708	35	arguing	argue	VERB
ftr-410	708	36	that	that	SCONJ
ftr-410	708	37	the	the	DET
ftr-410	708	38	skidmore	skidmore	PROPN
ftr-410	708	39	standard	standard	PROPN
ftr-410	708	40	applies	apply	VERB
ftr-410	708	41	in	in	ADP
ftr-410	708	42	this	this	DET
ftr-410	708	43	context	context	NOUN
ftr-410	708	44	)	)	PUNCT
ftr-410	708	45	;	;	PUNCT
ftr-410	708	46	aba	aba	PROPN
ftr-410	708	47	task	task	PROPN
ftr-410	708	48	force	force	NOUN
ftr-410	708	49	,	,	PUNCT
ftr-410	708	50	supra	supra	PROPN
ftr-410	708	51	note	note	NOUN
ftr-410	708	52	118	118	NUM
ftr-410	708	53	(	(	PUNCT
ftr-410	708	54	arguing	argue	VERB
ftr-410	708	55	in	in	ADP
ftr-410	708	56	favor	favor	NOUN
ftr-410	708	57	of	of	ADP
ftr-410	708	58	using	use	VERB
ftr-410	708	59	factors	factor	NOUN
ftr-410	708	60	enunciated	enunciate	VERB
ftr-410	708	61	in	in	ADP
ftr-410	708	62	nat'l	nat'l	NOUN
ftr-410	708	63	muffler	muffler	NOUN
ftr-410	708	64	v.	v.	ADP
ftr-410	708	65	comm'r	comm'r	NOUN
ftr-410	708	66	(	(	PUNCT
ftr-410	708	67	infra	infra	NOUN
ftr-410	708	68	note	note	VERB
ftr-410	708	69	126	126	NUM
ftr-410	708	70	)	)	PUNCT
ftr-410	708	71	in	in	ADP
ftr-410	708	72	assessing	assess	VERB
ftr-410	708	73	the	the	DET
ftr-410	708	74	validity	validity	NOUN
ftr-410	708	75	of	of	ADP
ftr-410	708	76	interpretive	interpretive	ADJ
ftr-410	708	77	tax	tax	NOUN
ftr-410	708	78	regulations	regulation	NOUN
ftr-410	708	79	)	)	PUNCT
ftr-410	708	80	;	;	PUNCT
ftr-410	708	81	ellen	ellen	PROPN
ftr-410	708	82	p.	p.	PROPN
ftr-410	708	83	aprill	aprill	PROPN
ftr-410	708	84	,	,	PUNCT
ftr-410	708	85	the	the	DET
ftr-410	708	86	interpretive	interpretive	ADJ
ftr-410	708	87	voice	voice	NOUN
ftr-410	708	88	,	,	PUNCT
ftr-410	708	89	38	38	NUM
ftr-410	708	90	loy	loy	PROPN
ftr-410	708	91	.	.	PUNCT
ftr-410	709	1	l.a	l.a	PROPN
ftr-410	709	2	.	.	PROPN
ftr-410	709	3	l.	l.	PROPN
ftr-410	709	4	rev	rev	PROPN
ftr-410	709	5	.	.	PROPN
ftr-410	709	6	2081	2081	NUM
ftr-410	709	7	(	(	PUNCT
ftr-410	709	8	2005	2005	NUM
ftr-410	709	9	)	)	PUNCT
ftr-410	709	10	(	(	PUNCT
ftr-410	709	11	same	same	ADJ
ftr-410	709	12	)	)	PUNCT
ftr-410	709	13	;	;	PUNCT
ftr-410	709	14	noel	noel	PROPN
ftr-410	709	15	cunningham	cunningham	PROPN
ftr-410	709	16	&	&	CCONJ
ftr-410	709	17	james	james	PROPN
ftr-410	709	18	repetti	repetti	PROPN
ftr-410	709	19	,	,	PUNCT
ftr-410	709	20	textualism	textualism	NOUN
ftr-410	709	21	and	and	CCONJ
ftr-410	709	22	tax	tax	NOUN
ftr-410	709	23	shelters	shelter	NOUN
ftr-410	709	24	,	,	PUNCT
ftr-410	709	25	24	24	NUM
ftr-410	709	26	va	va	NOUN
ftr-410	709	27	.	.	PUNCT
ftr-410	710	1	tax	tax	PROPN
ftr-410	710	2	rev	rev	PROPN
ftr-410	710	3	.	.	PROPN
ftr-410	710	4	1	1	NUM
ftr-410	710	5	(	(	PUNCT
ftr-410	710	6	2004	2004	NUM
ftr-410	710	7	)	)	PUNCT
ftr-410	710	8	(	(	PUNCT
ftr-410	710	9	summarizing	summarize	VERB
ftr-410	710	10	the	the	DET
ftr-410	710	11	dispute	dispute	NOUN
ftr-410	710	12	)	)	PUNCT
ftr-410	710	13	;	;	PUNCT
ftr-410	710	14	gregg	gregg	PROPN
ftr-410	710	15	d.	d.	PROPN
ftr-410	710	16	polsky	polsky	PROPN
ftr-410	710	17	,	,	PUNCT
ftr-410	710	18	can	can	AUX
ftr-410	710	19	treasury	treasury	VERB
ftr-410	710	20	overrule	overrule	VERB
ftr-410	710	21	the	the	DET
ftr-410	710	22	supreme	supreme	PROPN
ftr-410	710	23	court	court	PROPN
ftr-410	710	24	?	?	PUNCT
ftr-410	711	1	,	,	PUNCT
ftr-410	711	2	84	84	NUM
ftr-410	711	3	b.u	b.u	PROPN
ftr-410	711	4	.	.	PROPN
ftr-410	711	5	l.	l.	PROPN
ftr-410	711	6	rev	rev	PROPN
ftr-410	711	7	.	.	PROPN
ftr-410	711	8	185	185	NUM
ftr-410	711	9	(	(	PUNCT
ftr-410	711	10	2004	2004	NUM
ftr-410	711	11	)	)	PUNCT
ftr-410	711	12	(	(	PUNCT
ftr-410	711	13	noting	note	VERB
ftr-410	711	14	the	the	DET
ftr-410	711	15	dispute	dispute	NOUN
ftr-410	711	16	)	)	PUNCT
ftr-410	711	17	;	;	PUNCT
ftr-410	711	18	see	see	VERB
ftr-410	711	19	also	also	ADV
ftr-410	711	20	gen	gen	PROPN
ftr-410	711	21	.	.	PROPN
ftr-410	711	22	elec	elec	PROPN
ftr-410	711	23	.	.	PROPN
ftr-410	711	24	co.	co.	PROPN
ftr-410	712	1	v.	v.	ADP
ftr-410	712	2	comm'r	comm'r	PROPN
ftr-410	712	3	,	,	PUNCT
ftr-410	712	4	245	245	NUM
ftr-410	712	5	f.3d	f.3d	NUM
ftr-410	712	6	149	149	NUM
ftr-410	712	7	,	,	PUNCT
ftr-410	712	8	154	154	NUM
ftr-410	712	9	n.8	n.8	NOUN
ftr-410	712	10	(	(	PUNCT
ftr-410	712	11	2001	2001	NUM
ftr-410	712	12	)	)	PUNCT
ftr-410	712	13	(	(	PUNCT
ftr-410	712	14	noting	note	VERB
ftr-410	712	15	the	the	DET
ftr-410	712	16	uncertainty	uncertainty	NOUN
ftr-410	712	17	)	)	PUNCT
ftr-410	713	1	;	;	PUNCT
ftr-410	713	2	bankers	banker	NOUN
ftr-410	713	3	life	life	PROPN
ftr-410	713	4	&	&	CCONJ
ftr-410	713	5	casualty	casualty	PROPN
ftr-410	713	6	co.	co.	PROPN
ftr-410	713	7	v.	v.	ADP
ftr-410	713	8	united	united	PROPN
ftr-410	713	9	states	states	PROPN
ftr-410	713	10	,	,	PUNCT
ftr-410	713	11	142	142	NUM
ftr-410	713	12	f.3d	f.3d	NUM
ftr-410	713	13	973,982	973,982	NUM
ftr-410	713	14	(	(	PUNCT
ftr-410	713	15	7th	7th	ADJ
ftr-410	713	16	cir	cir	NOUN
ftr-410	713	17	.	.	PUNCT
ftr-410	713	18	1998	1998	NUM
ftr-410	713	19	)	)	PUNCT
ftr-410	713	20	(	(	PUNCT
ftr-410	713	21	discussing	discuss	VERB
ftr-410	713	22	the	the	DET
ftr-410	713	23	issue	issue	NOUN
ftr-410	713	24	)	)	PUNCT
ftr-410	713	25	;	;	PUNCT
ftr-410	713	26	e.i	e.i	PROPN
ftr-410	713	27	.	.	PROPN
ftr-410	713	28	du	du	PROPN
ftr-410	713	29	pont	pont	PROPN
ftr-410	713	30	de	de	PROPN
ftr-410	713	31	nemours	nemours	PROPN
ftr-410	713	32	&	&	CCONJ
ftr-410	713	33	co.	co.	PROPN
ftr-410	713	34	v.	v.	ADP
ftr-410	713	35	comm'r	comm'r	PROPN
ftr-410	713	36	,	,	PUNCT
ftr-410	713	37	41	41	NUM
ftr-410	713	38	f.3d	f.3d	NUM
ftr-410	713	39	130	130	NUM
ftr-410	713	40	,	,	PUNCT
ftr-410	713	41	135	135	NUM
ftr-410	713	42	-	-	SYM
ftr-410	713	43	36	36	NUM
ftr-410	713	44	n.23	n.23	NOUN
ftr-410	713	45	(	(	PUNCT
ftr-410	713	46	3rd	3rd	ADJ
ftr-410	713	47	cir	cir	NOUN
ftr-410	713	48	.	.	PROPN
ftr-410	713	49	1994	1994	NUM
ftr-410	713	50	)	)	PUNCT
ftr-410	713	51	(	(	PUNCT
ftr-410	713	52	indicating	indicate	VERB
ftr-410	713	53	less	less	ADJ
ftr-410	713	54	deference	deference	NOUN
ftr-410	713	55	than	than	SCONJ
ftr-410	713	56	the	the	DET
ftr-410	713	57	chevron	chevron	NOUN
ftr-410	713	58	standard	standard	NOUN
ftr-410	713	59	would	would	AUX
ftr-410	713	60	require	require	VERB
ftr-410	713	61	is	be	AUX
ftr-410	713	62	appropriate	appropriate	ADJ
ftr-410	713	63	)	)	PUNCT
ftr-410	713	64	;	;	PUNCT
ftr-410	714	1	snowa	snowa	NOUN
ftr-410	714	2	v.	v.	ADP
ftr-410	714	3	comm'r	comm'r	PROPN
ftr-410	714	4	,	,	PUNCT
ftr-410	714	5	123	123	NUM
ftr-410	714	6	f.3d	f.3d	NUM
ftr-410	714	7	190	190	NUM
ftr-410	714	8	,	,	PUNCT
ftr-410	714	9	197	197	NUM
ftr-410	714	10	(	(	PUNCT
ftr-410	714	11	4th	4th	ADJ
ftr-410	714	12	cir	cir	NOUN
ftr-410	714	13	.	.	PUNCT
ftr-410	714	14	1997	1997	NUM
ftr-410	714	15	)	)	PUNCT
ftr-410	714	16	(	(	PUNCT
ftr-410	714	17	applying	apply	VERB
ftr-410	714	18	the	the	DET
ftr-410	714	19	factors	factor	NOUN
ftr-410	714	20	enunciated	enunciate	VERB
ftr-410	714	21	in	in	ADP
ftr-410	714	22	nat'l	nat'l	NOUN
ftr-410	714	23	muffler	muffler	NOUN
ftr-410	714	24	v.	v.	ADP
ftr-410	714	25	comm'r	comm'r	NOUN
ftr-410	714	26	(	(	PUNCT
ftr-410	714	27	infra	infra	NOUN
ftr-410	714	28	note	note	VERB
ftr-410	714	29	126	126	NUM
ftr-410	714	30	)	)	PUNCT
ftr-410	714	31	)	)	PUNCT
ftr-410	714	32	;	;	PUNCT
ftr-410	714	33	nalle	nalle	PROPN
ftr-410	714	34	v.	v.	ADP
ftr-410	714	35	comm'r	comm'r	PROPN
ftr-410	714	36	,	,	PUNCT
ftr-410	714	37	997	997	NUM
ftr-410	714	38	f.2d	f.2d	NOUN
ftr-410	714	39	1134	1134	NUM
ftr-410	714	40	,	,	PUNCT
ftr-410	714	41	1139	1139	NUM
ftr-410	714	42	(	(	PUNCT
ftr-410	714	43	5th	5th	ADJ
ftr-410	714	44	cir	cir	NOUN
ftr-410	714	45	.	.	PUNCT
ftr-410	714	46	1993	1993	NUM
ftr-410	714	47	)	)	PUNCT
ftr-410	714	48	(	(	PUNCT
ftr-410	714	49	same	same	ADJ
ftr-410	714	50	)	)	PUNCT
ftr-410	714	51	;	;	PUNCT
ftr-410	714	52	in	in	ADP
ftr-410	714	53	re	re	NOUN
ftr-410	714	54	craddock	craddock	NOUN
ftr-410	714	55	,	,	PUNCT
ftr-410	714	56	149	149	NUM
ftr-410	714	57	f.3d	f.3d	NUM
ftr-410	714	58	1249	1249	NUM
ftr-410	714	59	,	,	PUNCT
ftr-410	714	60	1258	1258	NUM
ftr-410	714	61	(	(	PUNCT
ftr-410	714	62	10th	10th	ADJ
ftr-410	714	63	cir	cir	NOUN
ftr-410	714	64	.	.	PROPN
ftr-410	714	65	1998	1998	NUM
ftr-410	714	66	)	)	PUNCT
ftr-410	714	67	(	(	PUNCT
ftr-410	714	68	same	same	ADJ
ftr-410	714	69	)	)	PUNCT
ftr-410	714	70	;	;	PUNCT
ftr-410	714	71	schuler	schuler	PROPN
ftr-410	714	72	indus	indus	PROPN
ftr-410	714	73	.	.	PUNCT
ftr-410	714	74	inc	inc	PROPN
ftr-410	714	75	.	.	PROPN
ftr-410	715	1	v.	v.	PROPN
ftr-410	715	2	united	united	PROPN
ftr-410	715	3	states	states	PROPN
ftr-410	715	4	,	,	PUNCT
ftr-410	715	5	109	109	NUM
ftr-410	715	6	f.3d	f.3d	NUM
ftr-410	715	7	753	753	NUM
ftr-410	715	8	,	,	PUNCT
ftr-410	715	9	755	755	NUM
ftr-410	715	10	(	(	PUNCT
ftr-410	715	11	fed	fed	PROPN
ftr-410	715	12	.	.	PUNCT
ftr-410	715	13	cir	cir	PROPN
ftr-410	715	14	.	.	PROPN
ftr-410	715	15	1997	1997	NUM
ftr-410	715	16	)	)	PUNCT
ftr-410	715	17	(	(	PUNCT
ftr-410	715	18	same	same	ADJ
ftr-410	715	19	)	)	PUNCT
ftr-410	715	20	.	.	PUNCT
ftr-410	716	1	126	126	X
ftr-410	716	2	.	.	PUNCT
ftr-410	717	1	nat'l	nat'l	PROPN
ftr-410	717	2	muffler	muffler	NOUN
ftr-410	717	3	v.	v.	ADP
ftr-410	717	4	comm'r	comm'r	PROPN
ftr-410	717	5	.	.	PUNCT
ftr-410	717	6	,	,	PUNCT
ftr-410	717	7	440	440	NUM
ftr-410	717	8	u.s	u.s	PROPN
ftr-410	717	9	.	.	PROPN
ftr-410	717	10	472	472	NUM
ftr-410	717	11	,	,	PUNCT
ftr-410	717	12	477	477	NUM
ftr-410	717	13	(	(	PUNCT
ftr-410	717	14	1979	1979	NUM
ftr-410	717	15	)	)	PUNCT
ftr-410	717	16	.	.	PUNCT
ftr-410	718	1	2006	2006	NUM
ftr-410	718	2	]	]	PUNCT
ftr-410	718	3	florida	florida	PROPN
ftr-410	718	4	tax	tax	PROPN
ftr-410	718	5	review	review	NOUN
ftr-410	718	6	"	"	PUNCT
ftr-410	718	7	harmonizes	harmonize	VERB
ftr-410	718	8	with	with	ADP
ftr-410	718	9	the	the	DET
ftr-410	718	10	plain	plain	ADJ
ftr-410	718	11	language	language	NOUN
ftr-410	718	12	of	of	ADP
ftr-410	718	13	the	the	DET
ftr-410	718	14	statute	statute	NOUN
ftr-410	718	15	,	,	PUNCT
ftr-410	718	16	its	its	PRON
ftr-410	718	17	origin	origin	NOUN
ftr-410	718	18	,	,	PUNCT
ftr-410	718	19	and	and	CCONJ
ftr-410	718	20	its	its	PRON
ftr-410	718	21	purpose	purpose	NOUN
ftr-410	718	22	.	.	PUNCT
ftr-410	719	1	"	"	PUNCT
ftr-410	719	2	'	'	PUNCT
ftr-410	719	3	127	127	NUM
ftr-410	719	4	in	in	ADP
ftr-410	719	5	national	national	ADJ
ftr-410	719	6	muffler	muffler	NOUN
ftr-410	719	7	,	,	PUNCT
ftr-410	719	8	the	the	DET
ftr-410	719	9	court	court	NOUN
ftr-410	719	10	listed	list	VERB
ftr-410	719	11	various	various	ADJ
ftr-410	719	12	factors	factor	NOUN
ftr-410	719	13	that	that	PRON
ftr-410	719	14	are	be	AUX
ftr-410	719	15	to	to	PART
ftr-410	719	16	be	be	AUX
ftr-410	719	17	considered	consider	VERB
ftr-410	719	18	in	in	ADP
ftr-410	719	19	answering	answer	VERB
ftr-410	719	20	this	this	DET
ftr-410	719	21	question	question	NOUN
ftr-410	719	22	:	:	PUNCT
ftr-410	719	23	whether	whether	SCONJ
ftr-410	719	24	the	the	DET
ftr-410	719	25	regulation	regulation	NOUN
ftr-410	719	26	was	be	AUX
ftr-410	719	27	issued	issue	VERB
ftr-410	719	28	contemporaneously	contemporaneously	ADV
ftr-410	719	29	with	with	ADP
ftr-410	719	30	the	the	DET
ftr-410	719	31	enactment	enactment	NOUN
ftr-410	719	32	of	of	ADP
ftr-410	719	33	the	the	DET
ftr-410	719	34	statute	statute	NOUN
ftr-410	719	35	,	,	PUNCT
ftr-410	719	36	whether	whether	SCONJ
ftr-410	719	37	the	the	DET
ftr-410	719	38	regulation	regulation	NOUN
ftr-410	719	39	is	be	AUX
ftr-410	719	40	long	long	ADV
ftr-410	719	41	-	-	PUNCT
ftr-410	719	42	standing	standing	NOUN
ftr-410	719	43	,	,	PUNCT
ftr-410	719	44	whether	whether	SCONJ
ftr-410	719	45	there	there	PRON
ftr-410	719	46	has	have	AUX
ftr-410	719	47	been	be	AUX
ftr-410	719	48	taxpayer	taxpayer	ADJ
ftr-410	719	49	reliance	reliance	NOUN
ftr-410	719	50	on	on	ADP
ftr-410	719	51	the	the	DET
ftr-410	719	52	regulation	regulation	NOUN
ftr-410	719	53	,	,	PUNCT
ftr-410	719	54	whether	whether	SCONJ
ftr-410	719	55	the	the	DET
ftr-410	719	56	irs	irs	PROPN
ftr-410	719	57	has	have	AUX
ftr-410	719	58	been	be	AUX
ftr-410	719	59	consistent	consistent	ADJ
ftr-410	719	60	in	in	ADP
ftr-410	719	61	its	its	PRON
ftr-410	719	62	view	view	NOUN
ftr-410	719	63	of	of	ADP
ftr-410	719	64	the	the	DET
ftr-410	719	65	statute	statute	NOUN
ftr-410	719	66	,	,	PUNCT
ftr-410	719	67	and	and	CCONJ
ftr-410	719	68	whether	whether	SCONJ
ftr-410	719	69	the	the	DET
ftr-410	719	70	regulation	regulation	NOUN
ftr-410	719	71	has	have	AUX
ftr-410	719	72	been	be	AUX
ftr-410	719	73	scrutinized	scrutinize	VERB
ftr-410	719	74	by	by	ADP
ftr-410	719	75	congress	congress	PROPN
ftr-410	719	76	in	in	ADP
ftr-410	719	77	any	any	DET
ftr-410	719	78	postregulation	postregulation	NOUN
ftr-410	719	79	reenactment	reenactment	NOUN
ftr-410	719	80	of	of	ADP
ftr-410	719	81	the	the	DET
ftr-410	719	82	statute.128	statute.128	NOUN
ftr-410	719	83	the	the	DET
ftr-410	719	84	national	national	ADJ
ftr-410	719	85	muffler	muffler	PROPN
ftr-410	719	86	standard	standard	NOUN
ftr-410	719	87	is	be	AUX
ftr-410	719	88	substantially	substantially	ADV
ftr-410	719	89	similar	similar	ADJ
ftr-410	719	90	,	,	PUNCT
ftr-410	719	91	if	if	SCONJ
ftr-410	719	92	not	not	PART
ftr-410	719	93	identical	identical	ADJ
ftr-410	719	94	,	,	PUNCT
ftr-410	719	95	to	to	ADP
ftr-410	719	96	the	the	DET
ftr-410	719	97	skidmore	skidmore	NOUN
ftr-410	719	98	standard	standard	NOUN
ftr-410	719	99	.	.	PUNCT
ftr-410	720	1	the	the	DET
ftr-410	720	2	only	only	ADJ
ftr-410	720	3	difference	difference	NOUN
ftr-410	720	4	between	between	ADP
ftr-410	720	5	the	the	DET
ftr-410	720	6	two	two	NUM
ftr-410	720	7	is	be	AUX
ftr-410	720	8	that	that	SCONJ
ftr-410	720	9	under	under	ADP
ftr-410	720	10	national	national	ADJ
ftr-410	720	11	muffler	muffler	NOUN
ftr-410	720	12	,	,	PUNCT
ftr-410	720	13	the	the	DET
ftr-410	720	14	ultimate	ultimate	ADJ
ftr-410	720	15	question	question	NOUN
ftr-410	720	16	is	be	AUX
ftr-410	720	17	whether	whether	SCONJ
ftr-410	720	18	there	there	PRON
ftr-410	720	19	is	be	VERB
ftr-410	720	20	sufficient	sufficient	ADJ
ftr-410	720	21	harmony	harmony	NOUN
ftr-410	720	22	between	between	ADP
ftr-410	720	23	the	the	DET
ftr-410	720	24	regulation	regulation	NOUN
ftr-410	720	25	and	and	CCONJ
ftr-410	720	26	the	the	DET
ftr-410	720	27	code	code	NOUN
ftr-410	720	28	,	,	PUNCT
ftr-410	720	29	whereas	whereas	SCONJ
ftr-410	720	30	under	under	ADP
ftr-410	720	31	skidmore	skidmore	NOUN
ftr-410	720	32	the	the	DET
ftr-410	720	33	ultimate	ultimate	ADJ
ftr-410	720	34	question	question	NOUN
ftr-410	720	35	is	be	AUX
ftr-410	720	36	whether	whether	SCONJ
ftr-410	720	37	the	the	DET
ftr-410	720	38	court	court	NOUN
ftr-410	720	39	finds	find	VERB
ftr-410	720	40	the	the	DET
ftr-410	720	41	regulation	regulation	NOUN
ftr-410	720	42	persuasive	persuasive	ADJ
ftr-410	720	43	29	29	NUM
ftr-410	720	44	in	in	ADP
ftr-410	720	45	terms	term	NOUN
ftr-410	720	46	of	of	ADP
ftr-410	720	47	the	the	DET
ftr-410	720	48	various	various	ADJ
ftr-410	720	49	subsidiary	subsidiary	ADJ
ftr-410	720	50	factors	factor	NOUN
ftr-410	720	51	that	that	PRON
ftr-410	720	52	are	be	AUX
ftr-410	720	53	to	to	PART
ftr-410	720	54	be	be	AUX
ftr-410	720	55	considered	consider	VERB
ftr-410	720	56	in	in	ADP
ftr-410	720	57	answering	answer	VERB
ftr-410	720	58	the	the	DET
ftr-410	720	59	ultimate	ultimate	ADJ
ftr-410	720	60	question	question	NOUN
ftr-410	720	61	,	,	PUNCT
ftr-410	720	62	it	it	PRON
ftr-410	720	63	is	be	AUX
ftr-410	720	64	difficult	difficult	ADJ
ftr-410	720	65	to	to	PART
ftr-410	720	66	discern	discern	VERB
ftr-410	720	67	any	any	DET
ftr-410	720	68	significant	significant	ADJ
ftr-410	720	69	difference	difference	NOUN
ftr-410	720	70	between	between	ADP
ftr-410	720	71	the	the	DET
ftr-410	720	72	two	two	NUM
ftr-410	720	73	standards	standard	NOUN
ftr-410	720	74	.	.	PUNCT
ftr-410	721	1	3	3	NUM
ftr-410	721	2	'	'	PUNCT
ftr-410	721	3	the	the	DET
ftr-410	721	4	similarity	similarity	NOUN
ftr-410	721	5	is	be	AUX
ftr-410	721	6	not	not	PART
ftr-410	721	7	surprising	surprising	ADJ
ftr-410	721	8	.	.	PUNCT
ftr-410	722	1	after	after	ADV
ftr-410	722	2	all	all	ADV
ftr-410	722	3	,	,	PUNCT
ftr-410	722	4	as	as	SCONJ
ftr-410	722	5	the	the	DET
ftr-410	722	6	court	court	NOUN
ftr-410	722	7	indicated	indicate	VERB
ftr-410	722	8	in	in	ADP
ftr-410	722	9	mead	mead	NOUN
ftr-410	722	10	,	,	PUNCT
ftr-410	722	11	chevron	chevron	PROPN
ftr-410	722	12	introduced	introduce	VERB
ftr-410	722	13	a	a	DET
ftr-410	722	14	new	new	ADJ
ftr-410	722	15	standard	standard	NOUN
ftr-410	722	16	that	that	PRON
ftr-410	722	17	was	be	AUX
ftr-410	722	18	designed	design	VERB
ftr-410	722	19	to	to	PART
ftr-410	722	20	displace	displace	VERB
ftr-410	722	21	in	in	ADP
ftr-410	722	22	certain	certain	ADJ
ftr-410	722	23	contexts	context	NOUN
ftr-410	722	24	the	the	DET
ftr-410	722	25	skidmore	skidmore	NOUN
ftr-410	722	26	-	-	PUNCT
ftr-410	722	27	type	type	NOUN
ftr-410	722	28	analysis	analysis	NOUN
ftr-410	722	29	it	it	PRON
ftr-410	722	30	had	have	AUX
ftr-410	722	31	implicitly	implicitly	ADV
ftr-410	722	32	utilized	utilize	VERB
ftr-410	722	33	in	in	ADP
ftr-410	722	34	many	many	ADJ
ftr-410	722	35	of	of	ADP
ftr-410	722	36	its	its	PRON
ftr-410	722	37	prior	prior	ADJ
ftr-410	722	38	cases	case	NOUN
ftr-410	722	39	.	.	PUNCT
ftr-410	723	1	3	3	NUM
ftr-410	723	2	'	'	PART
ftr-410	723	3	national	national	ADJ
ftr-410	723	4	muffler	muffler	NOUN
ftr-410	723	5	is	be	AUX
ftr-410	723	6	therefore	therefore	ADV
ftr-410	723	7	best	well	ADV
ftr-410	723	8	understood	understand	VERB
ftr-410	723	9	as	as	ADP
ftr-410	723	10	an	an	DET
ftr-410	723	11	iteration	iteration	NOUN
ftr-410	723	12	of	of	ADP
ftr-410	723	13	skidmore	skidmore	NOUN
ftr-410	723	14	.	.	PUNCT
ftr-410	724	1	despite	despite	SCONJ
ftr-410	724	2	the	the	DET
ftr-410	724	3	chevron	chevron	NOUN
ftr-410	724	4	-	-	PUNCT
ftr-410	724	5	skidmore	skidmore	NOUN
ftr-410	724	6	dichotomy	dichotomy	NOUN
ftr-410	724	7	articulated	articulate	VERB
ftr-410	724	8	in	in	ADP
ftr-410	724	9	mead	mead	NOUN
ftr-410	724	10	,	,	PUNCT
ftr-410	724	11	the	the	DET
ftr-410	724	12	tax	tax	NOUN
ftr-410	724	13	court	court	NOUN
ftr-410	724	14	in	in	ADP
ftr-410	724	15	dicta	dicta	ADV
ftr-410	724	16	in	in	ADP
ftr-410	724	17	swallows	swallow	NOUN
ftr-410	724	18	holding	hold	VERB
ftr-410	724	19	,	,	PUNCT
ftr-410	724	20	ltd	ltd	PROPN
ftr-410	724	21	.	.	PROPN
ftr-410	725	1	v.	v.	ADP
ftr-410	725	2	comm	comm	NOUN
ftr-410	725	3	'	'	PUNCT
ftr-410	725	4	r	r	NOUN
ftr-410	725	5	,	,	PUNCT
ftr-410	725	6	'	'	NUM
ftr-410	725	7	2	2	NUM
ftr-410	725	8	a	a	DET
ftr-410	725	9	nonunanimous	nonunanimous	ADJ
ftr-410	725	10	courtreviewed	courtreviewe	VERB
ftr-410	725	11	decision	decision	NOUN
ftr-410	725	12	,	,	PUNCT
ftr-410	725	13	has	have	AUX
ftr-410	725	14	indicated	indicate	VERB
ftr-410	725	15	that	that	SCONJ
ftr-410	725	16	the	the	DET
ftr-410	725	17	national	national	ADJ
ftr-410	725	18	muffler	muffler	PROPN
ftr-410	725	19	standard	standard	PROPN
ftr-410	725	20	may	may	AUX
ftr-410	725	21	remain	remain	VERB
ftr-410	725	22	viable	viable	ADJ
ftr-410	725	23	.	.	PUNCT
ftr-410	726	1	it	it	PRON
ftr-410	726	2	then	then	ADV
ftr-410	726	3	invalidated	invalidate	VERB
ftr-410	726	4	a	a	DET
ftr-410	726	5	regulation	regulation	NOUN
ftr-410	726	6	on	on	ADP
ftr-410	726	7	the	the	DET
ftr-410	726	8	ground	ground	NOUN
ftr-410	726	9	that	that	SCONJ
ftr-410	726	10	it	it	PRON
ftr-410	726	11	could	could	AUX
ftr-410	726	12	not	not	PART
ftr-410	726	13	be	be	AUX
ftr-410	726	14	sustained	sustain	VERB
ftr-410	726	15	under	under	ADP
ftr-410	726	16	either	either	CCONJ
ftr-410	726	17	the	the	DET
ftr-410	726	18	chevron	chevron	NOUN
ftr-410	726	19	or	or	CCONJ
ftr-410	726	20	national	national	ADJ
ftr-410	726	21	muffler	muffler	NOUN
ftr-410	726	22	standards	standard	NOUN
ftr-410	726	23	.	.	PUNCT
ftr-410	727	1	a.	a.	NOUN
ftr-410	728	1	the	the	DET
ftr-410	728	2	tax	tax	NOUN
ftr-410	728	3	court	court	NOUN
ftr-410	728	4	's	's	PART
ftr-410	728	5	questionable	questionable	ADJ
ftr-410	728	6	analysis	analysis	NOUN
ftr-410	728	7	a	a	DET
ftr-410	728	8	critical	critical	ADJ
ftr-410	728	9	difficulty	difficulty	NOUN
ftr-410	728	10	with	with	ADP
ftr-410	728	11	the	the	DET
ftr-410	728	12	tax	tax	NOUN
ftr-410	728	13	court	court	NOUN
ftr-410	728	14	's	's	PART
ftr-410	728	15	analysis	analysis	NOUN
ftr-410	728	16	is	be	AUX
ftr-410	728	17	that	that	SCONJ
ftr-410	728	18	,	,	PUNCT
ftr-410	728	19	in	in	ADP
ftr-410	728	20	the	the	DET
ftr-410	728	21	course	course	NOUN
ftr-410	728	22	of	of	ADP
ftr-410	728	23	maintaining	maintain	VERB
ftr-410	728	24	that	that	SCONJ
ftr-410	728	25	the	the	DET
ftr-410	728	26	regulation	regulation	NOUN
ftr-410	728	27	would	would	AUX
ftr-410	728	28	be	be	AUX
ftr-410	728	29	invalid	invalid	ADJ
ftr-410	728	30	under	under	ADP
ftr-410	728	31	either	either	CCONJ
ftr-410	728	32	standard	standard	NOUN
ftr-410	728	33	,	,	PUNCT
ftr-410	728	34	it	it	PRON
ftr-410	728	35	lost	lose	VERB
ftr-410	728	36	sight	sight	NOUN
ftr-410	728	37	of	of	ADP
ftr-410	728	38	the	the	DET
ftr-410	728	39	fundamental	fundamental	ADJ
ftr-410	728	40	differences	difference	NOUN
ftr-410	728	41	between	between	ADP
ftr-410	728	42	chevron	chevron	NOUN
ftr-410	728	43	and	and	CCONJ
ftr-410	728	44	the	the	DET
ftr-410	728	45	skidmore	skidmore	NOUN
ftr-410	728	46	-	-	PUNCT
ftr-410	728	47	like	like	ADJ
ftr-410	728	48	national	national	ADJ
ftr-410	728	49	muffler	muffler	NOUN
ftr-410	728	50	standard	standard	NOUN
ftr-410	728	51	.	.	PUNCT
ftr-410	729	1	for	for	ADP
ftr-410	729	2	example	example	NOUN
ftr-410	729	3	,	,	PUNCT
ftr-410	729	4	it	it	PRON
ftr-410	729	5	emphasized	emphasize	VERB
ftr-410	729	6	the	the	DET
ftr-410	729	7	irs	irs	PROPN
ftr-410	729	8	's	's	PART
ftr-410	729	9	lack	lack	NOUN
ftr-410	729	10	of	of	ADP
ftr-410	729	11	consistency	consistency	NOUN
ftr-410	729	12	and	and	CCONJ
ftr-410	729	13	the	the	DET
ftr-410	729	14	127	127	NUM
ftr-410	729	15	.	.	PUNCT
ftr-410	730	1	i	i	PRON
ftr-410	730	2	d.	d.	PROPN
ftr-410	730	3	at	at	ADP
ftr-410	730	4	476	476	NUM
ftr-410	730	5	-	-	SYM
ftr-410	730	6	77	77	NUM
ftr-410	730	7	.	.	PUNCT
ftr-410	731	1	128	128	NUM
ftr-410	731	2	.	.	PUNCT
ftr-410	732	1	i	i	PRON
ftr-410	732	2	d.	d.	PROPN
ftr-410	732	3	129	129	NUM
ftr-410	732	4	.	.	PUNCT
ftr-410	733	1	skidmore	skidmore	PROPN
ftr-410	733	2	v.	v.	PROPN
ftr-410	733	3	swift	swift	PROPN
ftr-410	733	4	&	&	CCONJ
ftr-410	733	5	co.	co.	PROPN
ftr-410	733	6	,	,	PUNCT
ftr-410	733	7	323	323	NUM
ftr-410	733	8	u.s	u.s	PROPN
ftr-410	733	9	.	.	PROPN
ftr-410	733	10	134	134	NUM
ftr-410	733	11	,	,	PUNCT
ftr-410	733	12	140	140	NUM
ftr-410	733	13	(	(	PUNCT
ftr-410	733	14	1944	1944	NUM
ftr-410	733	15	)	)	PUNCT
ftr-410	733	16	.	.	PUNCT
ftr-410	734	1	130	130	NUM
ftr-410	734	2	.	.	PUNCT
ftr-410	735	1	see	see	VERB
ftr-410	735	2	i	i	PRON
ftr-410	735	3	d.	d.	PROPN
ftr-410	735	4	(	(	PUNCT
ftr-410	735	5	referencing	reference	VERB
ftr-410	735	6	as	as	ADP
ftr-410	735	7	relevant	relevant	ADJ
ftr-410	735	8	factors	factor	NOUN
ftr-410	735	9	whether	whether	SCONJ
ftr-410	735	10	the	the	DET
ftr-410	735	11	agency	agency	NOUN
ftr-410	735	12	was	be	AUX
ftr-410	735	13	deliberative	deliberative	ADJ
ftr-410	735	14	and	and	CCONJ
ftr-410	735	15	engaged	engage	VERB
ftr-410	735	16	in	in	ADP
ftr-410	735	17	a	a	DET
ftr-410	735	18	formal	formal	ADJ
ftr-410	735	19	process	process	NOUN
ftr-410	735	20	,	,	PUNCT
ftr-410	735	21	whether	whether	SCONJ
ftr-410	735	22	it	it	PRON
ftr-410	735	23	was	be	AUX
ftr-410	735	24	thorough	thorough	ADJ
ftr-410	735	25	,	,	PUNCT
ftr-410	735	26	whether	whether	SCONJ
ftr-410	735	27	its	its	PRON
ftr-410	735	28	reasoning	reasoning	NOUN
ftr-410	735	29	was	be	AUX
ftr-410	735	30	valid	valid	ADJ
ftr-410	735	31	,	,	PUNCT
ftr-410	735	32	and	and	CCONJ
ftr-410	735	33	whether	whether	SCONJ
ftr-410	735	34	the	the	DET
ftr-410	735	35	agency	agency	NOUN
ftr-410	735	36	has	have	AUX
ftr-410	735	37	been	be	AUX
ftr-410	735	38	consistent	consistent	ADJ
ftr-410	735	39	as	as	ADV
ftr-410	735	40	well	well	ADV
ftr-410	735	41	as	as	ADP
ftr-410	735	42	all	all	DET
ftr-410	735	43	other	other	ADJ
ftr-410	735	44	factors	factor	NOUN
ftr-410	735	45	that	that	PRON
ftr-410	735	46	bear	bear	VERB
ftr-410	735	47	on	on	ADP
ftr-410	735	48	the	the	DET
ftr-410	735	49	question	question	NOUN
ftr-410	735	50	of	of	ADP
ftr-410	735	51	persuasiveness	persuasiveness	NOUN
ftr-410	735	52	)	)	PUNCT
ftr-410	735	53	.	.	PUNCT
ftr-410	736	1	131	131	X
ftr-410	736	2	.	.	PUNCT
ftr-410	737	1	united	united	PROPN
ftr-410	737	2	states	states	PROPN
ftr-410	737	3	v.	v.	PROPN
ftr-410	737	4	mead	mead	PROPN
ftr-410	737	5	corp	corp	PROPN
ftr-410	737	6	.	.	PROPN
ftr-410	737	7	,	,	PUNCT
ftr-410	737	8	533	533	NUM
ftr-410	737	9	u.s	u.s	PROPN
ftr-410	737	10	.	.	PROPN
ftr-410	737	11	218	218	NUM
ftr-410	737	12	,	,	PUNCT
ftr-410	737	13	229	229	NUM
ftr-410	737	14	(	(	PUNCT
ftr-410	737	15	2001	2001	NUM
ftr-410	737	16	)	)	PUNCT
ftr-410	737	17	.	.	PUNCT
ftr-410	738	1	132	132	NUM
ftr-410	738	2	.	.	PUNCT
ftr-410	738	3	swallows	swallow	VERB
ftr-410	738	4	holding	hold	VERB
ftr-410	738	5	,	,	PUNCT
ftr-410	738	6	ltd	ltd	PROPN
ftr-410	738	7	.	.	PROPN
ftr-410	739	1	v.	v.	ADP
ftr-410	739	2	comm'r	comm'r	PROPN
ftr-410	739	3	,	,	PUNCT
ftr-410	739	4	126	126	NUM
ftr-410	739	5	t.c	t.c	NOUN
ftr-410	739	6	.	.	PROPN
ftr-410	739	7	96	96	NUM
ftr-410	739	8	(	(	PUNCT
ftr-410	739	9	2006	2006	NUM
ftr-410	739	10	)	)	PUNCT
ftr-410	739	11	.	.	PUNCT
ftr-410	740	1	much	much	ADJ
ftr-410	740	2	,	,	PUNCT
ftr-410	740	3	if	if	SCONJ
ftr-410	740	4	not	not	PART
ftr-410	740	5	all	all	PRON
ftr-410	740	6	,	,	PUNCT
ftr-410	740	7	of	of	ADP
ftr-410	740	8	the	the	DET
ftr-410	740	9	court	court	NOUN
ftr-410	740	10	's	's	PART
ftr-410	740	11	deference	deference	NOUN
ftr-410	740	12	analysis	analysis	NOUN
ftr-410	740	13	in	in	ADP
ftr-410	740	14	swallows	swallow	NOUN
ftr-410	740	15	holding	hold	VERB
ftr-410	740	16	is	be	AUX
ftr-410	740	17	dicta	dicta	ADJ
ftr-410	740	18	.	.	PUNCT
ftr-410	741	1	for	for	ADP
ftr-410	741	2	once	once	ADV
ftr-410	741	3	the	the	DET
ftr-410	741	4	court	court	NOUN
ftr-410	741	5	concluded	conclude	VERB
ftr-410	741	6	that	that	SCONJ
ftr-410	741	7	the	the	DET
ftr-410	741	8	code	code	NOUN
ftr-410	741	9	was	be	AUX
ftr-410	741	10	unambiguous	unambiguous	ADJ
ftr-410	741	11	,	,	PUNCT
ftr-410	741	12	the	the	DET
ftr-410	741	13	regulation	regulation	NOUN
ftr-410	741	14	could	could	AUX
ftr-410	741	15	not	not	PART
ftr-410	741	16	be	be	AUX
ftr-410	741	17	sustained	sustain	VERB
ftr-410	741	18	.	.	PUNCT
ftr-410	742	1	irrespective	irrespective	ADV
ftr-410	742	2	of	of	ADP
ftr-410	742	3	the	the	DET
ftr-410	742	4	applicable	applicable	ADJ
ftr-410	742	5	deference	deference	NOUN
ftr-410	742	6	standard	standard	NOUN
ftr-410	742	7	,	,	PUNCT
ftr-410	742	8	the	the	DET
ftr-410	742	9	meaning	meaning	NOUN
ftr-410	742	10	of	of	ADP
ftr-410	742	11	an	an	DET
ftr-410	742	12	unambiguous	unambiguous	ADJ
ftr-410	742	13	statute	statute	NOUN
ftr-410	742	14	can	can	AUX
ftr-410	742	15	not	not	PART
ftr-410	742	16	be	be	AUX
ftr-410	742	17	altered	alter	VERB
ftr-410	742	18	by	by	ADP
ftr-410	742	19	regulation	regulation	NOUN
ftr-410	742	20	.	.	PUNCT
ftr-410	743	1	see	see	VERB
ftr-410	743	2	general	general	ADJ
ftr-410	743	3	dynamics	dynamic	NOUN
ftr-410	743	4	land	land	NOUN
ftr-410	743	5	systems	systems	PROPN
ftr-410	743	6	,	,	PUNCT
ftr-410	743	7	inc	inc	PROPN
ftr-410	743	8	.	.	PROPN
ftr-410	744	1	v.	v.	PROPN
ftr-410	744	2	cline	cline	PROPN
ftr-410	744	3	,	,	PUNCT
ftr-410	744	4	540	540	NUM
ftr-410	744	5	u.s	u.s	PROPN
ftr-410	744	6	.	.	PROPN
ftr-410	744	7	581	581	NUM
ftr-410	744	8	,	,	PUNCT
ftr-410	744	9	599	599	NUM
ftr-410	744	10	(	(	PUNCT
ftr-410	744	11	2004	2004	NUM
ftr-410	744	12	)	)	PUNCT
ftr-410	744	13	.	.	PUNCT
ftr-410	745	1	[	[	X
ftr-410	745	2	vol	vol	NOUN
ftr-410	745	3	.	.	PUNCT
ftr-410	745	4	7:9	7:9	NUM
ftr-410	745	5	a	a	DET
ftr-410	745	6	new	new	ADJ
ftr-410	745	7	model	model	NOUN
ftr-410	745	8	for	for	ADP
ftr-410	745	9	identifying	identify	VERB
ftr-410	745	10	basis	basis	NOUN
ftr-410	745	11	in	in	ADP
ftr-410	745	12	life	life	NOUN
ftr-410	745	13	insurance	insurance	NOUN
ftr-410	745	14	fact	fact	NOUN
ftr-410	745	15	that	that	SCONJ
ftr-410	745	16	the	the	DET
ftr-410	745	17	regulation	regulation	NOUN
ftr-410	745	18	was	be	AUX
ftr-410	745	19	issued	issue	VERB
ftr-410	745	20	long	long	ADV
ftr-410	745	21	after	after	ADP
ftr-410	745	22	the	the	DET
ftr-410	745	23	enactment	enactment	NOUN
ftr-410	745	24	of	of	ADP
ftr-410	745	25	the	the	DET
ftr-410	745	26	section	section	NOUN
ftr-410	745	27	.	.	PUNCT
ftr-410	745	28	'	'	PUNCT
ftr-410	746	1	while	while	SCONJ
ftr-410	746	2	such	such	ADJ
ftr-410	746	3	failings	failing	NOUN
ftr-410	746	4	would	would	AUX
ftr-410	746	5	have	have	AUX
ftr-410	746	6	been	be	AUX
ftr-410	746	7	unquestionably	unquestionably	ADV
ftr-410	746	8	relevant	relevant	ADJ
ftr-410	746	9	under	under	ADP
ftr-410	746	10	national	national	ADJ
ftr-410	746	11	muffler	muffler	NOUN
ftr-410	746	12	,	,	PUNCT
ftr-410	746	13	and	and	CCONJ
ftr-410	746	14	would	would	AUX
ftr-410	746	15	remain	remain	VERB
ftr-410	746	16	relevant	relevant	ADJ
ftr-410	746	17	were	be	AUX
ftr-410	746	18	skidmore	skidmore	NOUN
ftr-410	746	19	the	the	DET
ftr-410	746	20	standard	standard	NOUN
ftr-410	746	21	,	,	PUNCT
ftr-410	746	22	the	the	DET
ftr-410	746	23	supreme	supreme	PROPN
ftr-410	746	24	court	court	PROPN
ftr-410	746	25	has	have	AUX
ftr-410	746	26	made	make	VERB
ftr-410	746	27	clear	clear	ADJ
ftr-410	746	28	that	that	SCONJ
ftr-410	746	29	they	they	PRON
ftr-410	746	30	play	play	VERB
ftr-410	746	31	no	no	DET
ftr-410	746	32	role	role	NOUN
ftr-410	746	33	under	under	ADP
ftr-410	746	34	the	the	DET
ftr-410	746	35	chevron	chevron	NOUN
ftr-410	746	36	standard	standard	NOUN
ftr-410	746	37	.	.	PUNCT
ftr-410	746	38	'34	'34	PROPN
ftr-410	746	39	thus	thus	ADV
ftr-410	746	40	,	,	PUNCT
ftr-410	746	41	the	the	DET
ftr-410	746	42	court	court	NOUN
ftr-410	746	43	not	not	PART
ftr-410	746	44	only	only	ADV
ftr-410	746	45	reopened	reopen	VERB
ftr-410	746	46	the	the	DET
ftr-410	746	47	national	national	ADJ
ftr-410	746	48	muffler	muffler	NOUN
ftr-410	746	49	question	question	NOUN
ftr-410	746	50	,	,	PUNCT
ftr-410	746	51	but	but	CCONJ
ftr-410	746	52	also	also	ADV
ftr-410	746	53	misapplied	misapply	VERB
ftr-410	746	54	chevron	chevron	NOUN
ftr-410	746	55	in	in	ADP
ftr-410	746	56	forcing	force	VERB
ftr-410	746	57	the	the	DET
ftr-410	746	58	conclusion	conclusion	NOUN
ftr-410	746	59	that	that	SCONJ
ftr-410	746	60	the	the	DET
ftr-410	746	61	outcome	outcome	NOUN
ftr-410	746	62	would	would	AUX
ftr-410	746	63	have	have	AUX
ftr-410	746	64	been	be	AUX
ftr-410	746	65	the	the	DET
ftr-410	746	66	same	same	ADJ
ftr-410	746	67	irrespective	irrespective	ADV
ftr-410	746	68	of	of	ADP
ftr-410	746	69	the	the	DET
ftr-410	746	70	deference	deference	NOUN
ftr-410	746	71	standard	standard	NOUN
ftr-410	746	72	.	.	PUNCT
ftr-410	746	73	'35	'35	NUM
ftr-410	746	74	the	the	DET
ftr-410	746	75	tax	tax	NOUN
ftr-410	746	76	court	court	NOUN
ftr-410	746	77	's	's	PART
ftr-410	746	78	analysis	analysis	NOUN
ftr-410	746	79	is	be	AUX
ftr-410	746	80	troubling	troubling	ADJ
ftr-410	746	81	at	at	ADP
ftr-410	746	82	an	an	DET
ftr-410	746	83	even	even	ADV
ftr-410	746	84	more	more	ADV
ftr-410	746	85	fundamental	fundamental	ADJ
ftr-410	746	86	level	level	NOUN
ftr-410	746	87	given	give	VERB
ftr-410	746	88	its	its	PRON
ftr-410	746	89	failure	failure	NOUN
ftr-410	746	90	to	to	PART
ftr-410	746	91	grapple	grapple	VERB
ftr-410	746	92	with	with	ADP
ftr-410	746	93	the	the	DET
ftr-410	746	94	supreme	supreme	PROPN
ftr-410	746	95	court	court	PROPN
ftr-410	746	96	's	's	PART
ftr-410	746	97	most	most	ADV
ftr-410	746	98	recent	recent	ADJ
ftr-410	746	99	decision	decision	NOUN
ftr-410	746	100	on	on	ADP
ftr-410	746	101	the	the	DET
ftr-410	746	102	applicability	applicability	NOUN
ftr-410	746	103	of	of	ADP
ftr-410	746	104	chevron	chevron	NOUN
ftr-410	746	105	in	in	ADP
ftr-410	746	106	the	the	DET
ftr-410	746	107	tax	tax	NOUN
ftr-410	746	108	context	context	NOUN
ftr-410	746	109	.	.	PUNCT
ftr-410	747	1	inexplicably	inexplicably	ADV
ftr-410	747	2	,	,	PUNCT
ftr-410	747	3	the	the	DET
ftr-410	747	4	majority	majority	NOUN
ftr-410	747	5	,	,	PUNCT
ftr-410	747	6	as	as	ADV
ftr-410	747	7	well	well	ADV
ftr-410	747	8	as	as	ADP
ftr-410	747	9	the	the	DET
ftr-410	747	10	dissenting	dissent	VERB
ftr-410	747	11	opinions	opinion	NOUN
ftr-410	747	12	,	,	PUNCT
ftr-410	747	13	fails	fail	VERB
ftr-410	747	14	to	to	PART
ftr-410	747	15	cite	cite	VERB
ftr-410	747	16	the	the	DET
ftr-410	747	17	supreme	supreme	PROPN
ftr-410	747	18	court	court	PROPN
ftr-410	747	19	's	's	PART
ftr-410	747	20	decision	decision	NOUN
ftr-410	747	21	in	in	ADP
ftr-410	747	22	central	central	ADJ
ftr-410	747	23	laborers	laborer	NOUN
ftr-410	747	24	'	'	PART
ftr-410	747	25	pension	pension	NOUN
ftr-410	747	26	fund	fund	NOUN
ftr-410	747	27	v.	v.	CCONJ
ftr-410	747	28	heinz	heinz	PROPN
ftr-410	747	29	,	,	PUNCT
ftr-410	747	30	36	36	NUM
ftr-410	747	31	where	where	SCONJ
ftr-410	747	32	the	the	DET
ftr-410	747	33	court	court	NOUN
ftr-410	747	34	attributed	attribute	VERB
ftr-410	747	35	force	force	NOUN
ftr-410	747	36	-	-	PUNCT
ftr-410	747	37	of	of	ADP
ftr-410	747	38	-	-	PUNCT
ftr-410	747	39	law	law	NOUN
ftr-410	747	40	effect	effect	NOUN
ftr-410	747	41	to	to	ADP
ftr-410	747	42	an	an	DET
ftr-410	747	43	interpretive	interpretive	ADJ
ftr-410	747	44	tax	tax	NOUN
ftr-410	747	45	regulation	regulation	NOUN
ftr-410	747	46	.	.	PUNCT
ftr-410	748	1	137	137	NUM
ftr-410	748	2	while	while	SCONJ
ftr-410	748	3	the	the	DET
ftr-410	748	4	central	central	ADJ
ftr-410	748	5	laborers	laborer	NOUN
ftr-410	748	6	'	'	PART
ftr-410	748	7	pension	pension	NOUN
ftr-410	748	8	fund	fund	NOUN
ftr-410	748	9	decision	decision	NOUN
ftr-410	748	10	does	do	AUX
ftr-410	748	11	not	not	PART
ftr-410	748	12	cite	cite	VERB
ftr-410	748	13	chevron	chevron	NOUN
ftr-410	748	14	,	,	PUNCT
ftr-410	748	15	or	or	CCONJ
ftr-410	748	16	any	any	DET
ftr-410	748	17	other	other	ADJ
ftr-410	748	18	deference	deference	NOUN
ftr-410	748	19	standard	standard	NOUN
ftr-410	748	20	,	,	PUNCT
ftr-410	748	21	the	the	DET
ftr-410	748	22	court	court	NOUN
ftr-410	748	23	nonetheless	nonetheless	ADV
ftr-410	748	24	implicitly	implicitly	ADV
ftr-410	748	25	invoked	invoke	VERB
ftr-410	748	26	it	it	PRON
ftr-410	748	27	.	.	PUNCT
ftr-410	749	1	3	3	NUM
ftr-410	749	2	'	'	PUNCT
ftr-410	749	3	for	for	ADP
ftr-410	749	4	,	,	PUNCT
ftr-410	749	5	as	as	SCONJ
ftr-410	749	6	mead	mead	NOUN
ftr-410	749	7	makes	make	VERB
ftr-410	749	8	clear	clear	ADJ
ftr-410	749	9	,	,	PUNCT
ftr-410	749	10	force	force	NOUN
ftr-410	749	11	-	-	PUNCT
ftr-410	749	12	of	of	ADP
ftr-410	749	13	-	-	PUNCT
ftr-410	749	14	law	law	NOUN
ftr-410	749	15	effect	effect	NOUN
ftr-410	749	16	is	be	AUX
ftr-410	749	17	only	only	ADV
ftr-410	749	18	granted	grant	VERB
ftr-410	749	19	under	under	ADP
ftr-410	749	20	the	the	DET
ftr-410	749	21	chevron	chevron	NOUN
ftr-410	749	22	standard	standard	NOUN
ftr-410	749	23	.	.	PUNCT
ftr-410	750	1	central	central	ADJ
ftr-410	750	2	laborers	laborers	PROPN
ftr-410	750	3	'	'	PART
ftr-410	750	4	pension	pension	NOUN
ftr-410	750	5	fund	fund	NOUN
ftr-410	750	6	,	,	PUNCT
ftr-410	750	7	moreover	moreover	ADV
ftr-410	750	8	,	,	PUNCT
ftr-410	750	9	dismissed	dismiss	VERB
ftr-410	750	10	as	as	ADP
ftr-410	750	11	irrelevant	irrelevant	ADJ
ftr-410	750	12	the	the	DET
ftr-410	750	13	irs	irs	PROPN
ftr-410	750	14	's	's	PART
ftr-410	750	15	inconsistency	inconsistency	NOUN
ftr-410	750	16	,	,	PUNCT
ftr-410	750	17	further	far	ADV
ftr-410	750	18	indicating	indicate	VERB
ftr-410	750	19	that	that	SCONJ
ftr-410	750	20	the	the	DET
ftr-410	750	21	court	court	NOUN
ftr-410	750	22	implicity	implicity	NOUN
ftr-410	750	23	applied	apply	VERB
ftr-410	750	24	chevron	chevron	NOUN
ftr-410	750	25	in	in	ADP
ftr-410	750	26	that	that	PRON
ftr-410	750	27	an	an	DET
ftr-410	750	28	agency	agency	NOUN
ftr-410	750	29	interpretation	interpretation	NOUN
ftr-410	750	30	entitled	entitle	VERB
ftr-410	750	31	to	to	ADP
ftr-410	750	32	force	force	VERB
ftr-410	750	33	-	-	PUNCT
ftr-410	750	34	of	of	ADP
ftr-410	750	35	-	-	PUNCT
ftr-410	750	36	law	law	NOUN
ftr-410	750	37	effect	effect	NOUN
ftr-410	750	38	is	be	AUX
ftr-410	750	39	not	not	PART
ftr-410	750	40	weakened	weaken	VERB
ftr-410	750	41	by	by	ADP
ftr-410	750	42	the	the	DET
ftr-410	750	43	agency	agency	NOUN
ftr-410	750	44	's	's	PART
ftr-410	750	45	inconsistency	inconsistency	NOUN
ftr-410	750	46	.	.	PUNCT
ftr-410	751	1	139	139	NUM
ftr-410	751	2	thus	thus	ADV
ftr-410	751	3	,	,	PUNCT
ftr-410	751	4	given	give	VERB
ftr-410	751	5	the	the	DET
ftr-410	751	6	court	court	NOUN
ftr-410	751	7	's	's	PART
ftr-410	751	8	grant	grant	NOUN
ftr-410	751	9	of	of	ADP
ftr-410	751	10	force	force	NOUN
ftr-410	751	11	-	-	PUNCT
ftr-410	751	12	of	of	ADP
ftr-410	751	13	-	-	PUNCT
ftr-410	751	14	law	law	NOUN
ftr-410	751	15	effect	effect	NOUN
ftr-410	751	16	to	to	ADP
ftr-410	751	17	an	an	DET
ftr-410	751	18	interpretive	interpretive	ADJ
ftr-410	751	19	tax	tax	NOUN
ftr-410	751	20	regulation	regulation	NOUN
ftr-410	751	21	in	in	ADP
ftr-410	751	22	central	central	ADJ
ftr-410	751	23	133	133	NUM
ftr-410	751	24	.	.	PUNCT
ftr-410	752	1	i	i	PRON
ftr-410	752	2	d.	d.	PROPN
ftr-410	752	3	at	at	ADP
ftr-410	752	4	137	137	NUM
ftr-410	752	5	.	.	PUNCT
ftr-410	753	1	134	134	NUM
ftr-410	753	2	.	.	PUNCT
ftr-410	754	1	see	see	VERB
ftr-410	754	2	smiley	smiley	NOUN
ftr-410	754	3	v.	v.	ADP
ftr-410	754	4	citibank	citibank	PROPN
ftr-410	754	5	(	(	PUNCT
ftr-410	754	6	s.d	s.d	PROPN
ftr-410	754	7	.	.	PROPN
ftr-410	754	8	)	)	PUNCT
ftr-410	755	1	n.a	n.a	PROPN
ftr-410	755	2	.	.	PROPN
ftr-410	755	3	,	,	PUNCT
ftr-410	755	4	517	517	NUM
ftr-410	755	5	u.s	u.s	AUX
ftr-410	755	6	.	.	PROPN
ftr-410	755	7	735	735	NUM
ftr-410	755	8	(	(	PUNCT
ftr-410	755	9	1996	1996	NUM
ftr-410	755	10	)	)	PUNCT
ftr-410	755	11	(	(	PUNCT
ftr-410	755	12	under	under	ADP
ftr-410	755	13	the	the	DET
ftr-410	755	14	chevron	chevron	NOUN
ftr-410	755	15	standard	standard	NOUN
ftr-410	755	16	,	,	PUNCT
ftr-410	755	17	upholding	uphold	VERB
ftr-410	755	18	the	the	DET
ftr-410	755	19	validity	validity	NOUN
ftr-410	755	20	of	of	ADP
ftr-410	755	21	a	a	DET
ftr-410	755	22	regulation	regulation	NOUN
ftr-410	755	23	issued	issue	VERB
ftr-410	755	24	100	100	NUM
ftr-410	755	25	years	year	NOUN
ftr-410	755	26	after	after	ADP
ftr-410	755	27	the	the	DET
ftr-410	755	28	enactment	enactment	NOUN
ftr-410	755	29	of	of	ADP
ftr-410	755	30	the	the	DET
ftr-410	755	31	underlying	underlying	ADJ
ftr-410	755	32	statute	statute	NOUN
ftr-410	755	33	despite	despite	SCONJ
ftr-410	755	34	the	the	DET
ftr-410	755	35	fact	fact	NOUN
ftr-410	755	36	that	that	SCONJ
ftr-410	755	37	the	the	DET
ftr-410	755	38	agency	agency	NOUN
ftr-410	755	39	had	have	AUX
ftr-410	755	40	maintained	maintain	VERB
ftr-410	755	41	inconsistent	inconsistent	ADJ
ftr-410	755	42	positions	position	NOUN
ftr-410	755	43	about	about	ADP
ftr-410	755	44	the	the	DET
ftr-410	755	45	meaning	meaning	NOUN
ftr-410	755	46	of	of	ADP
ftr-410	755	47	the	the	DET
ftr-410	755	48	statute	statute	NOUN
ftr-410	755	49	)	)	PUNCT
ftr-410	755	50	;	;	PUNCT
ftr-410	755	51	see	see	VERB
ftr-410	755	52	also	also	ADV
ftr-410	755	53	gans	gans	PROPN
ftr-410	755	54	supra	supra	PROPN
ftr-410	755	55	note	note	PROPN
ftr-410	755	56	117	117	NUM
ftr-410	755	57	,	,	PUNCT
ftr-410	755	58	at	at	ADP
ftr-410	755	59	754	754	NUM
ftr-410	755	60	-	-	SYM
ftr-410	755	61	55	55	NUM
ftr-410	755	62	.	.	PUNCT
ftr-410	755	63	135	135	NUM
ftr-410	755	64	.	.	PUNCT
ftr-410	756	1	the	the	DET
ftr-410	756	2	court	court	NOUN
ftr-410	756	3	's	's	PART
ftr-410	756	4	misunderstanding	misunderstanding	NOUN
ftr-410	756	5	of	of	ADP
ftr-410	756	6	how	how	SCONJ
ftr-410	756	7	the	the	DET
ftr-410	756	8	chevron	chevron	NOUN
ftr-410	756	9	standard	standard	NOUN
ftr-410	756	10	applies	apply	VERB
ftr-410	756	11	is	be	AUX
ftr-410	756	12	also	also	ADV
ftr-410	756	13	evident	evident	ADJ
ftr-410	756	14	when	when	SCONJ
ftr-410	756	15	it	it	PRON
ftr-410	756	16	implies	imply	VERB
ftr-410	756	17	that	that	SCONJ
ftr-410	756	18	less	less	ADJ
ftr-410	756	19	deference	deference	NOUN
ftr-410	756	20	is	be	AUX
ftr-410	756	21	appropriate	appropriate	ADJ
ftr-410	756	22	when	when	SCONJ
ftr-410	756	23	an	an	DET
ftr-410	756	24	agency	agency	NOUN
ftr-410	756	25	construes	construe	VERB
ftr-410	756	26	statutory	statutory	ADJ
ftr-410	756	27	language	language	NOUN
ftr-410	756	28	that	that	PRON
ftr-410	756	29	is	be	AUX
ftr-410	756	30	not	not	PART
ftr-410	756	31	grounded	ground	VERB
ftr-410	756	32	in	in	ADP
ftr-410	756	33	that	that	DET
ftr-410	756	34	agency	agency	NOUN
ftr-410	756	35	's	's	PART
ftr-410	756	36	technical	technical	ADJ
ftr-410	756	37	expertise	expertise	NOUN
ftr-410	756	38	.	.	PUNCT
ftr-410	757	1	see	see	VERB
ftr-410	757	2	swallows	swallow	NOUN
ftr-410	757	3	holding	hold	VERB
ftr-410	757	4	,	,	PUNCT
ftr-410	757	5	126	126	NUM
ftr-410	757	6	t.c	t.c	PROPN
ftr-410	757	7	.	.	PROPN
ftr-410	757	8	96	96	NUM
ftr-410	757	9	,	,	PUNCT
ftr-410	757	10	at	at	ADP
ftr-410	757	11	144	144	NUM
ftr-410	757	12	(	(	PUNCT
ftr-410	757	13	making	make	VERB
ftr-410	757	14	this	this	DET
ftr-410	757	15	distinction	distinction	NOUN
ftr-410	757	16	and	and	CCONJ
ftr-410	757	17	referring	refer	VERB
ftr-410	757	18	to	to	ADP
ftr-410	757	19	constructions	construction	NOUN
ftr-410	757	20	that	that	PRON
ftr-410	757	21	are	be	AUX
ftr-410	757	22	not	not	PART
ftr-410	757	23	based	base	VERB
ftr-410	757	24	on	on	ADP
ftr-410	757	25	expertise	expertise	NOUN
ftr-410	757	26	as	as	ADP
ftr-410	757	27	"	"	PUNCT
ftr-410	757	28	perfunctory	perfunctory	ADJ
ftr-410	757	29	"	"	PUNCT
ftr-410	757	30	)	)	PUNCT
ftr-410	757	31	.	.	PUNCT
ftr-410	758	1	the	the	DET
ftr-410	758	2	court	court	NOUN
ftr-410	758	3	fails	fail	VERB
ftr-410	758	4	to	to	PART
ftr-410	758	5	recognize	recognize	VERB
ftr-410	758	6	that	that	SCONJ
ftr-410	758	7	the	the	DET
ftr-410	758	8	chevron	chevron	NOUN
ftr-410	758	9	decision	decision	NOUN
ftr-410	758	10	effected	effect	VERB
ftr-410	758	11	a	a	DET
ftr-410	758	12	critical	critical	ADJ
ftr-410	758	13	shift	shift	NOUN
ftr-410	758	14	.	.	PUNCT
ftr-410	759	1	prior	prior	ADV
ftr-410	759	2	to	to	ADP
ftr-410	759	3	chevron	chevron	NOUN
ftr-410	759	4	,	,	PUNCT
ftr-410	759	5	a	a	DET
ftr-410	759	6	critical	critical	ADJ
ftr-410	759	7	justification	justification	NOUN
ftr-410	759	8	for	for	ADP
ftr-410	759	9	deference	deference	NOUN
ftr-410	759	10	was	be	AUX
ftr-410	759	11	agency	agency	NOUN
ftr-410	759	12	expertise	expertise	NOUN
ftr-410	759	13	.	.	PUNCT
ftr-410	760	1	under	under	ADP
ftr-410	760	2	the	the	DET
ftr-410	760	3	chevron	chevron	NOUN
ftr-410	760	4	decision	decision	NOUN
ftr-410	760	5	,	,	PUNCT
ftr-410	760	6	however	however	ADV
ftr-410	760	7	,	,	PUNCT
ftr-410	760	8	agencies	agency	NOUN
ftr-410	760	9	are	be	AUX
ftr-410	760	10	entitled	entitle	VERB
ftr-410	760	11	to	to	PART
ftr-410	760	12	deference	deference	VERB
ftr-410	760	13	for	for	ADP
ftr-410	760	14	an	an	DET
ftr-410	760	15	entirely	entirely	ADV
ftr-410	760	16	separate	separate	ADJ
ftr-410	760	17	reason	reason	NOUN
ftr-410	760	18	:	:	PUNCT
ftr-410	760	19	the	the	DET
ftr-410	760	20	executive	executive	ADJ
ftr-410	760	21	branch	branch	NOUN
ftr-410	760	22	,	,	PUNCT
ftr-410	760	23	unlike	unlike	ADP
ftr-410	760	24	the	the	DET
ftr-410	760	25	judicial	judicial	ADJ
ftr-410	760	26	branch	branch	NOUN
ftr-410	760	27	,	,	PUNCT
ftr-410	760	28	is	be	AUX
ftr-410	760	29	politically	politically	ADV
ftr-410	760	30	accountable	accountable	ADJ
ftr-410	760	31	,	,	PUNCT
ftr-410	760	32	making	make	VERB
ftr-410	760	33	it	it	PRON
ftr-410	760	34	the	the	DET
ftr-410	760	35	more	more	ADV
ftr-410	760	36	appropriate	appropriate	ADJ
ftr-410	760	37	forum	forum	NOUN
ftr-410	760	38	for	for	ADP
ftr-410	760	39	resolving	resolve	VERB
ftr-410	760	40	doubts	doubt	NOUN
ftr-410	760	41	about	about	ADP
ftr-410	760	42	the	the	DET
ftr-410	760	43	meaning	meaning	NOUN
ftr-410	760	44	of	of	ADP
ftr-410	760	45	statutes	statute	NOUN
ftr-410	760	46	.	.	PUNCT
ftr-410	761	1	see	see	VERB
ftr-410	761	2	generally	generally	ADV
ftr-410	761	3	gans	gan	NOUN
ftr-410	761	4	,	,	PUNCT
ftr-410	761	5	supra	supra	PROPN
ftr-410	761	6	note	note	NOUN
ftr-410	761	7	117	117	NUM
ftr-410	761	8	.	.	PUNCT
ftr-410	762	1	thus	thus	ADV
ftr-410	762	2	,	,	PUNCT
ftr-410	762	3	in	in	ADP
ftr-410	762	4	suggesting	suggest	VERB
ftr-410	762	5	that	that	PRON
ftr-410	762	6	agency	agency	NOUN
ftr-410	762	7	interpretations	interpretation	NOUN
ftr-410	762	8	not	not	PART
ftr-410	762	9	based	base	VERB
ftr-410	762	10	on	on	ADP
ftr-410	762	11	technical	technical	ADJ
ftr-410	762	12	expertise	expertise	NOUN
ftr-410	762	13	are	be	AUX
ftr-410	762	14	deserving	deserve	VERB
ftr-410	762	15	of	of	ADP
ftr-410	762	16	less	less	ADJ
ftr-410	762	17	deference	deference	NOUN
ftr-410	762	18	,	,	PUNCT
ftr-410	762	19	the	the	DET
ftr-410	762	20	court	court	NOUN
ftr-410	762	21	misunderstands	misunderstand	VERB
ftr-410	762	22	chevron	chevron	NOUN
ftr-410	762	23	's	's	PART
ftr-410	762	24	meaning	meaning	NOUN
ftr-410	762	25	.	.	PUNCT
ftr-410	763	1	136	136	NUM
ftr-410	763	2	.	.	PUNCT
ftr-410	764	1	central	central	ADJ
ftr-410	764	2	laborers	laborer	NOUN
ftr-410	764	3	'	'	PART
ftr-410	764	4	pension	pension	NOUN
ftr-410	764	5	fund	fund	NOUN
ftr-410	764	6	v.	v.	CCONJ
ftr-410	764	7	heinz	heinz	PROPN
ftr-410	764	8	,	,	PUNCT
ftr-410	764	9	541	541	NUM
ftr-410	764	10	u.s	u.s	PROPN
ftr-410	764	11	.	.	PROPN
ftr-410	764	12	739	739	NUM
ftr-410	764	13	(	(	PUNCT
ftr-410	764	14	2004	2004	NUM
ftr-410	764	15	)	)	PUNCT
ftr-410	764	16	.	.	PUNCT
ftr-410	765	1	137	137	NUM
ftr-410	765	2	.	.	PUNCT
ftr-410	766	1	i	i	PRON
ftr-410	766	2	d.	d.	PROPN
ftr-410	766	3	at	at	ADP
ftr-410	766	4	748	748	NUM
ftr-410	766	5	.	.	PUNCT
ftr-410	766	6	138	138	NUM
ftr-410	766	7	.	.	PUNCT
ftr-410	767	1	see	see	VERB
ftr-410	767	2	united	united	PROPN
ftr-410	767	3	states	states	PROPN
ftr-410	767	4	v.	v.	PROPN
ftr-410	767	5	mead	mead	PROPN
ftr-410	767	6	corp	corp	PROPN
ftr-410	767	7	.	.	PROPN
ftr-410	767	8	,	,	PUNCT
ftr-410	767	9	533	533	NUM
ftr-410	767	10	u.s	u.s	PROPN
ftr-410	767	11	.	.	PROPN
ftr-410	767	12	218	218	NUM
ftr-410	767	13	(	(	PUNCT
ftr-410	767	14	2001	2001	NUM
ftr-410	767	15	)	)	PUNCT
ftr-410	767	16	.	.	PUNCT
ftr-410	768	1	139	139	NUM
ftr-410	768	2	.	.	PUNCT
ftr-410	769	1	centrallaborers	centrallaborer	NOUN
ftr-410	769	2	'	'	PART
ftr-410	769	3	pension	pension	NOUN
ftr-410	769	4	fund	fund	NOUN
ftr-410	769	5	,	,	PUNCT
ftr-410	769	6	541	541	NUM
ftr-410	769	7	u.s	u.s	PROPN
ftr-410	769	8	.	.	PROPN
ftr-410	769	9	at	at	ADP
ftr-410	769	10	748	748	NUM
ftr-410	769	11	.	.	PUNCT
ftr-410	770	1	this	this	PRON
ftr-410	770	2	,	,	PUNCT
ftr-410	770	3	ofcourse	ofcourse	ADV
ftr-410	770	4	,	,	PUNCT
ftr-410	770	5	further	far	ADV
ftr-410	770	6	confirms	confirm	VERB
ftr-410	770	7	the	the	DET
ftr-410	770	8	court	court	NOUN
ftr-410	770	9	's	's	PART
ftr-410	770	10	application	application	NOUN
ftr-410	770	11	of	of	ADP
ftr-410	770	12	chevron	chevron	NOUN
ftr-410	770	13	in	in	SCONJ
ftr-410	770	14	that	that	SCONJ
ftr-410	770	15	the	the	DET
ftr-410	770	16	irs	irs	PROPN
ftr-410	770	17	's	's	PART
ftr-410	770	18	inconsistency	inconsistency	NOUN
ftr-410	770	19	could	could	AUX
ftr-410	770	20	not	not	PART
ftr-410	770	21	have	have	AUX
ftr-410	770	22	been	be	AUX
ftr-410	770	23	so	so	ADV
ftr-410	770	24	dismissed	dismiss	VERB
ftr-410	770	25	under	under	ADP
ftr-410	770	26	national	national	ADJ
ftr-410	770	27	muffler	muffler	NOUN
ftr-410	770	28	(	(	PUNCT
ftr-410	770	29	or	or	CCONJ
ftr-410	770	30	skidmore	skidmore	NOUN
ftr-410	770	31	)	)	PUNCT
ftr-410	770	32	.	.	PUNCT
ftr-410	771	1	2006	2006	NUM
ftr-410	771	2	]	]	PUNCT
ftr-410	771	3	florida	florida	PROPN
ftr-410	771	4	tax	tax	PROPN
ftr-410	771	5	review	review	PROPN
ftr-410	771	6	laborers	laborer	NOUN
ftr-410	771	7	'	'	PART
ftr-410	771	8	pension	pension	NOUN
ftr-410	771	9	fund,"4	fund,"4	INTJ
ftr-410	771	10	it	it	PRON
ftr-410	771	11	would	would	AUX
ftr-410	771	12	appear	appear	VERB
ftr-410	771	13	that	that	SCONJ
ftr-410	771	14	the	the	DET
ftr-410	771	15	court	court	NOUN
ftr-410	771	16	in	in	ADP
ftr-410	771	17	swallows	swallow	NOUN
ftr-410	771	18	holding	hold	VERB
ftr-410	771	19	erred	err	VERB
ftr-410	771	20	in	in	ADP
ftr-410	771	21	refusing	refuse	VERB
ftr-410	771	22	to	to	PART
ftr-410	771	23	abandon	abandon	VERB
ftr-410	771	24	the	the	DET
ftr-410	771	25	national	national	ADJ
ftr-410	771	26	muffler	muffler	NOUN
ftr-410	771	27	standard	standard	NOUN
ftr-410	771	28	and	and	CCONJ
ftr-410	771	29	the	the	DET
ftr-410	771	30	skidmore	skidmore	NOUN
ftr-410	771	31	-	-	PUNCT
ftr-410	771	32	like	like	ADJ
ftr-410	771	33	analysis	analysis	NOUN
ftr-410	771	34	it	it	PRON
ftr-410	771	35	produces	produce	VERB
ftr-410	771	36	.	.	PUNCT
ftr-410	772	1	4	4	NUM
ftr-410	772	2	'	'	PART
ftr-410	772	3	b.	b.	NOUN
ftr-410	772	4	the	the	DET
ftr-410	772	5	tax	tax	NOUN
ftr-410	772	6	court	court	NOUN
ftr-410	772	7	's	's	PART
ftr-410	772	8	failure	failure	NOUN
ftr-410	772	9	to	to	PART
ftr-410	772	10	appreciate	appreciate	VERB
ftr-410	772	11	chevron	chevron	NOUN
ftr-410	772	12	's	's	PART
ftr-410	772	13	breadth	breadth	NOUN
ftr-410	772	14	the	the	DET
ftr-410	772	15	swallows	swallow	NOUN
ftr-410	772	16	holding	hold	VERB
ftr-410	772	17	court	court	NOUN
ftr-410	772	18	also	also	ADV
ftr-410	772	19	fails	fail	VERB
ftr-410	772	20	to	to	PART
ftr-410	772	21	address	address	VERB
ftr-410	772	22	properly	properly	ADV
ftr-410	772	23	two	two	NUM
ftr-410	772	24	important	important	ADJ
ftr-410	772	25	developments	development	NOUN
ftr-410	772	26	that	that	PRON
ftr-410	772	27	stem	stem	VERB
ftr-410	772	28	from	from	ADP
ftr-410	772	29	chevron	chevron	NOUN
ftr-410	772	30	:	:	PUNCT
ftr-410	772	31	agencies	agency	NOUN
ftr-410	772	32	are	be	AUX
ftr-410	772	33	to	to	PART
ftr-410	772	34	be	be	AUX
ftr-410	772	35	given	give	VERB
ftr-410	772	36	more	more	ADJ
ftr-410	772	37	latitude	latitude	NOUN
ftr-410	772	38	to	to	PART
ftr-410	772	39	change	change	VERB
ftr-410	772	40	their	their	PRON
ftr-410	772	41	interpretations	interpretation	NOUN
ftr-410	772	42	even	even	ADV
ftr-410	772	43	if	if	SCONJ
ftr-410	772	44	congress	congress	PROPN
ftr-410	772	45	has	have	AUX
ftr-410	772	46	reenacted	reenact	VERB
ftr-410	772	47	the	the	DET
ftr-410	772	48	underlying	underlying	ADJ
ftr-410	772	49	statute	statute	NOUN
ftr-410	772	50	,	,	PUNCT
ftr-410	772	51	and	and	CCONJ
ftr-410	772	52	,	,	PUNCT
ftr-410	772	53	second	second	ADJ
ftr-410	772	54	,	,	PUNCT
ftr-410	772	55	unless	unless	SCONJ
ftr-410	772	56	the	the	DET
ftr-410	772	57	statute	statute	NOUN
ftr-410	772	58	is	be	AUX
ftr-410	772	59	unambiguous	unambiguous	ADJ
ftr-410	772	60	,	,	PUNCT
ftr-410	772	61	agencies	agency	NOUN
ftr-410	772	62	are	be	AUX
ftr-410	772	63	at	at	ADP
ftr-410	772	64	liberty	liberty	NOUN
ftr-410	772	65	to	to	PART
ftr-410	772	66	overrule	overrule	VERB
ftr-410	772	67	court	court	NOUN
ftr-410	772	68	decisions	decision	NOUN
ftr-410	772	69	.	.	PUNCT
ftr-410	773	1	first	first	ADV
ftr-410	773	2	,	,	PUNCT
ftr-410	773	3	the	the	DET
ftr-410	773	4	court	court	NOUN
ftr-410	773	5	failed	fail	VERB
ftr-410	773	6	to	to	PART
ftr-410	773	7	recognize	recognize	VERB
ftr-410	773	8	that	that	SCONJ
ftr-410	773	9	the	the	DET
ftr-410	773	10	chevron	chevron	NOUN
ftr-410	773	11	decision	decision	NOUN
ftr-410	773	12	had	have	VERB
ftr-410	773	13	a	a	DET
ftr-410	773	14	subtle	subtle	ADJ
ftr-410	773	15	,	,	PUNCT
ftr-410	773	16	yet	yet	CCONJ
ftr-410	773	17	important	important	ADJ
ftr-410	773	18	,	,	PUNCT
ftr-410	773	19	impact	impact	NOUN
ftr-410	773	20	on	on	ADP
ftr-410	773	21	the	the	DET
ftr-410	773	22	reenactment	reenactment	NOUN
ftr-410	773	23	doctrine	doctrine	NOUN
ftr-410	773	24	.	.	PUNCT
ftr-410	774	1	under	under	ADP
ftr-410	774	2	the	the	DET
ftr-410	774	3	doctrine	doctrine	NOUN
ftr-410	774	4	,	,	PUNCT
ftr-410	774	5	where	where	SCONJ
ftr-410	774	6	an	an	DET
ftr-410	774	7	agency	agency	NOUN
ftr-410	774	8	has	have	AUX
ftr-410	774	9	issued	issue	VERB
ftr-410	774	10	an	an	DET
ftr-410	774	11	interpretation	interpretation	NOUN
ftr-410	774	12	or	or	CCONJ
ftr-410	774	13	the	the	DET
ftr-410	774	14	courts	court	NOUN
ftr-410	774	15	have	have	AUX
ftr-410	774	16	reached	reach	VERB
ftr-410	774	17	a	a	DET
ftr-410	774	18	consensus	consensus	NOUN
ftr-410	774	19	about	about	ADP
ftr-410	774	20	the	the	DET
ftr-410	774	21	meaning	meaning	NOUN
ftr-410	774	22	of	of	ADP
ftr-410	774	23	a	a	DET
ftr-410	774	24	statute	statute	NOUN
ftr-410	774	25	,	,	PUNCT
ftr-410	774	26	congress	congress	PROPN
ftr-410	774	27	's	's	PART
ftr-410	774	28	reenactment	reenactment	NOUN
ftr-410	774	29	may	may	AUX
ftr-410	774	30	be	be	AUX
ftr-410	774	31	viewed	view	VERB
ftr-410	774	32	as	as	ADP
ftr-410	774	33	a	a	DET
ftr-410	774	34	ratification	ratification	NOUN
ftr-410	774	35	of	of	ADP
ftr-410	774	36	the	the	DET
ftr-410	774	37	earlier	early	ADJ
ftr-410	774	38	construction	construction	NOUN
ftr-410	774	39	.	.	PUNCT
ftr-410	775	1	42	42	NUM
ftr-410	775	2	the	the	DET
ftr-410	775	3	swallows	swallow	NOUN
ftr-410	775	4	holding	hold	VERB
ftr-410	775	5	court	court	NOUN
ftr-410	775	6	ultimately	ultimately	ADV
ftr-410	775	7	rested	rest	VERB
ftr-410	775	8	its	its	PRON
ftr-410	775	9	decision	decision	NOUN
ftr-410	775	10	on	on	ADP
ftr-410	775	11	this	this	DET
ftr-410	775	12	doctrine	doctrine	NOUN
ftr-410	775	13	,	,	PUNCT
ftr-410	775	14	concluding	conclude	VERB
ftr-410	775	15	that	that	SCONJ
ftr-410	775	16	the	the	DET
ftr-410	775	17	statute	statute	NOUN
ftr-410	775	18	's	's	PART
ftr-410	775	19	reenactment	reenactment	NOUN
ftr-410	775	20	in	in	ADP
ftr-410	775	21	effect	effect	NOUN
ftr-410	775	22	ratified	ratify	VERB
ftr-410	775	23	the	the	DET
ftr-410	775	24	pre	pre	ADJ
ftr-410	775	25	-	-	ADJ
ftr-410	775	26	reenactment	reenactment	ADJ
ftr-410	775	27	decisions	decision	NOUN
ftr-410	775	28	.	.	PUNCT
ftr-410	776	1	43	43	NUM
ftr-410	776	2	as	as	ADP
ftr-410	776	3	a	a	DET
ftr-410	776	4	result	result	NOUN
ftr-410	776	5	,	,	PUNCT
ftr-410	776	6	according	accord	VERB
ftr-410	776	7	to	to	ADP
ftr-410	776	8	the	the	DET
ftr-410	776	9	court	court	NOUN
ftr-410	776	10	,	,	PUNCT
ftr-410	776	11	the	the	DET
ftr-410	776	12	code	code	NOUN
ftr-410	776	13	section	section	NOUN
ftr-410	776	14	was	be	AUX
ftr-410	776	15	rendered	render	VERB
ftr-410	776	16	sufficiently	sufficiently	ADV
ftr-410	776	17	unambiguous	unambiguous	ADJ
ftr-410	776	18	so	so	SCONJ
ftr-410	776	19	as	as	SCONJ
ftr-410	776	20	to	to	PART
ftr-410	776	21	make	make	VERB
ftr-410	776	22	a	a	DET
ftr-410	776	23	regulation	regulation	NOUN
ftr-410	776	24	adopting	adopt	VERB
ftr-410	776	25	a	a	DET
ftr-410	776	26	different	different	ADJ
ftr-410	776	27	approach	approach	NOUN
ftr-410	776	28	invalid	invalid	ADJ
ftr-410	776	29	.	.	PUNCT
ftr-410	777	1	this	this	DET
ftr-410	777	2	analysis	analysis	NOUN
ftr-410	777	3	ignores	ignore	VERB
ftr-410	777	4	,	,	PUNCT
ftr-410	777	5	however	however	ADV
ftr-410	777	6	,	,	PUNCT
ftr-410	777	7	a	a	DET
ftr-410	777	8	critical	critical	ADJ
ftr-410	777	9	aspect	aspect	NOUN
ftr-410	777	10	of	of	ADP
ftr-410	777	11	chevron	chevron	NOUN
ftr-410	777	12	's	's	PART
ftr-410	777	13	meaning	meaning	NOUN
ftr-410	777	14	:	:	PUNCT
ftr-410	777	15	while	while	SCONJ
ftr-410	777	16	the	the	DET
ftr-410	777	17	reenactment	reenactment	NOUN
ftr-410	777	18	doctrine	doctrine	NOUN
ftr-410	777	19	may	may	AUX
ftr-410	777	20	be	be	AUX
ftr-410	777	21	used	use	VERB
ftr-410	777	22	to	to	PART
ftr-410	777	23	validate	validate	VERB
ftr-410	777	24	(	(	PUNCT
ftr-410	777	25	ratify	ratify	VERB
ftr-410	777	26	)	)	PUNCT
ftr-410	777	27	an	an	DET
ftr-410	777	28	agency	agency	NOUN
ftr-410	777	29	interpretation	interpretation	NOUN
ftr-410	777	30	or	or	CCONJ
ftr-410	777	31	court	court	NOUN
ftr-410	777	32	decision	decision	NOUN
ftr-410	777	33	,	,	PUNCT
ftr-410	777	34	it	it	PRON
ftr-410	777	35	may	may	AUX
ftr-410	777	36	not	not	PART
ftr-410	777	37	be	be	AUX
ftr-410	777	38	used	use	VERB
ftr-410	777	39	to	to	PART
ftr-410	777	40	undermine	undermine	VERB
ftr-410	777	41	chevron	chevron	NOUN
ftr-410	777	42	's	's	PART
ftr-410	777	43	policy	policy	NOUN
ftr-410	777	44	140	140	NUM
ftr-410	777	45	.	.	PUNCT
ftr-410	778	1	the	the	DET
ftr-410	778	2	interpretive	interpretive	ADJ
ftr-410	778	3	regulation	regulation	NOUN
ftr-410	778	4	before	before	ADP
ftr-410	778	5	the	the	DET
ftr-410	778	6	court	court	NOUN
ftr-410	778	7	in	in	ADP
ftr-410	778	8	centrallaborers	centrallaborer	NOUN
ftr-410	778	9	'	'	PART
ftr-410	778	10	pension	pension	NOUN
ftr-410	778	11	fund	fund	NOUN
ftr-410	778	12	related	relate	VERB
ftr-410	778	13	to	to	ADP
ftr-410	778	14	a	a	DET
ftr-410	778	15	section	section	NOUN
ftr-410	778	16	of	of	ADP
ftr-410	778	17	erisa	erisa	NOUN
ftr-410	778	18	(	(	PUNCT
ftr-410	778	19	pub	pub	NOUN
ftr-410	778	20	.	.	PUNCT
ftr-410	779	1	l.	l.	PROPN
ftr-410	779	2	no	no	INTJ
ftr-410	779	3	.	.	PROPN
ftr-410	780	1	93	93	NUM
ftr-410	780	2	-	-	SYM
ftr-410	780	3	406	406	NUM
ftr-410	780	4	,	,	PUNCT
ftr-410	780	5	88	88	NUM
ftr-410	780	6	stat	stat	NOUN
ftr-410	780	7	.	.	PUNCT
ftr-410	781	1	829	829	NUM
ftr-410	781	2	(	(	PUNCT
ftr-410	781	3	codified	codify	VERB
ftr-410	781	4	as	as	SCONJ
ftr-410	781	5	amended	amend	VERB
ftr-410	781	6	in	in	ADP
ftr-410	781	7	scattered	scatter	VERB
ftr-410	781	8	sections	section	NOUN
ftr-410	781	9	of	of	ADP
ftr-410	781	10	title	title	NOUN
ftr-410	781	11	26	26	NUM
ftr-410	781	12	and	and	CCONJ
ftr-410	781	13	29	29	NUM
ftr-410	781	14	of	of	ADP
ftr-410	781	15	the	the	DET
ftr-410	781	16	code	code	NOUN
ftr-410	781	17	)	)	PUNCT
ftr-410	781	18	)	)	PUNCT
ftr-410	781	19	as	as	SCONJ
ftr-410	781	20	the	the	DET
ftr-410	781	21	dispute	dispute	NOUN
ftr-410	781	22	involved	involve	VERB
ftr-410	781	23	a	a	DET
ftr-410	781	24	nontax	nontax	NOUN
ftr-410	781	25	,	,	PUNCT
ftr-410	781	26	pension	pension	NOUN
ftr-410	781	27	issue	issue	NOUN
ftr-410	781	28	.	.	PUNCT
ftr-410	782	1	nonetheless	nonetheless	ADV
ftr-410	782	2	,	,	PUNCT
ftr-410	782	3	as	as	SCONJ
ftr-410	782	4	the	the	DET
ftr-410	782	5	court	court	NOUN
ftr-410	782	6	indicated	indicate	VERB
ftr-410	782	7	,	,	PUNCT
ftr-410	782	8	the	the	DET
ftr-410	782	9	same	same	ADJ
ftr-410	782	10	provision	provision	NOUN
ftr-410	782	11	appears	appear	VERB
ftr-410	782	12	in	in	ADP
ftr-410	782	13	the	the	DET
ftr-410	782	14	code	code	NOUN
ftr-410	782	15	verbatim	verbatim	NOUN
ftr-410	782	16	,	,	PUNCT
ftr-410	782	17	and	and	CCONJ
ftr-410	782	18	,	,	PUNCT
ftr-410	782	19	according	accord	VERB
ftr-410	782	20	to	to	ADP
ftr-410	782	21	the	the	DET
ftr-410	782	22	court	court	NOUN
ftr-410	782	23	,	,	PUNCT
ftr-410	782	24	the	the	DET
ftr-410	782	25	regulation	regulation	NOUN
ftr-410	782	26	is	be	AUX
ftr-410	782	27	to	to	PART
ftr-410	782	28	be	be	AUX
ftr-410	782	29	applied	apply	VERB
ftr-410	782	30	for	for	ADP
ftr-410	782	31	tax	tax	NOUN
ftr-410	782	32	,	,	PUNCT
ftr-410	782	33	as	as	ADV
ftr-410	782	34	well	well	ADV
ftr-410	782	35	as	as	ADP
ftr-410	782	36	pension	pension	NOUN
ftr-410	782	37	,	,	PUNCT
ftr-410	782	38	purposes	purpose	NOUN
ftr-410	782	39	.	.	PUNCT
ftr-410	783	1	see	see	VERB
ftr-410	783	2	centrallaborers'pension	centrallaborers'pension	NOUN
ftr-410	783	3	fund	fund	NOUN
ftr-410	783	4	,	,	PUNCT
ftr-410	784	1	541	541	NUM
ftr-410	784	2	u.s	u.s	PROPN
ftr-410	784	3	.	.	PROPN
ftr-410	785	1	at	at	ADP
ftr-410	785	2	748	748	NUM
ftr-410	785	3	n.4	n.4	NOUN
ftr-410	785	4	.	.	PUNCT
ftr-410	786	1	indeed	indeed	ADV
ftr-410	786	2	,	,	PUNCT
ftr-410	786	3	in	in	ADP
ftr-410	786	4	granting	grant	VERB
ftr-410	786	5	force	force	NOUN
ftr-410	786	6	-	-	PUNCT
ftr-410	786	7	of	of	ADP
ftr-410	786	8	-	-	PUNCT
ftr-410	786	9	law	law	NOUN
ftr-410	786	10	effect	effect	NOUN
ftr-410	786	11	to	to	ADP
ftr-410	786	12	the	the	DET
ftr-410	786	13	regulation	regulation	NOUN
ftr-410	786	14	,	,	PUNCT
ftr-410	786	15	the	the	DET
ftr-410	786	16	court	court	NOUN
ftr-410	786	17	indicates	indicate	VERB
ftr-410	786	18	that	that	SCONJ
ftr-410	786	19	when	when	SCONJ
ftr-410	786	20	issuing	issue	VERB
ftr-410	786	21	an	an	DET
ftr-410	786	22	interpretive	interpretive	ADJ
ftr-410	786	23	regulation	regulation	NOUN
ftr-410	786	24	under	under	ADP
ftr-410	786	25	irc	irc	PROPN
ftr-410	786	26	§	§	PROPN
ftr-410	786	27	7805	7805	NUM
ftr-410	786	28	,	,	PUNCT
ftr-410	786	29	the	the	DET
ftr-410	786	30	irs	irs	PROPN
ftr-410	786	31	speaks	speak	VERB
ftr-410	786	32	in	in	ADP
ftr-410	786	33	its	its	PRON
ftr-410	786	34	"	"	PUNCT
ftr-410	786	35	most	most	ADV
ftr-410	786	36	authoritative	authoritative	ADJ
ftr-410	786	37	voice	voice	NOUN
ftr-410	786	38	,	,	PUNCT
ftr-410	786	39	"	"	PUNCT
ftr-410	786	40	see	see	VERB
ftr-410	786	41	central	central	ADJ
ftr-410	786	42	laborers	laborer	NOUN
ftr-410	786	43	'	'	PART
ftr-410	786	44	pension	pension	NOUN
ftr-410	786	45	fund	fund	NOUN
ftr-410	786	46	,	,	PUNCT
ftr-410	786	47	541	541	NUM
ftr-410	786	48	u.s	u.s	PROPN
ftr-410	786	49	.	.	PROPN
ftr-410	786	50	at	at	ADP
ftr-410	786	51	748	748	NUM
ftr-410	786	52	,	,	PUNCT
ftr-410	786	53	further	far	ADV
ftr-410	786	54	confirming	confirm	VERB
ftr-410	786	55	that	that	SCONJ
ftr-410	786	56	such	such	ADJ
ftr-410	786	57	regulations	regulation	NOUN
ftr-410	786	58	are	be	AUX
ftr-410	786	59	to	to	PART
ftr-410	786	60	be	be	AUX
ftr-410	786	61	reviewed	review	VERB
ftr-410	786	62	under	under	ADP
ftr-410	786	63	the	the	DET
ftr-410	786	64	chevron	chevron	NOUN
ftr-410	786	65	standard	standard	NOUN
ftr-410	786	66	.	.	PUNCT
ftr-410	787	1	141	141	NUM
ftr-410	787	2	.	.	PUNCT
ftr-410	788	1	indeed	indeed	ADV
ftr-410	788	2	,	,	PUNCT
ftr-410	788	3	in	in	ADP
ftr-410	788	4	the	the	DET
ftr-410	788	5	mead	mead	NOUN
ftr-410	788	6	decision	decision	NOUN
ftr-410	788	7	itself	itself	PRON
ftr-410	788	8	,	,	PUNCT
ftr-410	788	9	the	the	DET
ftr-410	788	10	court	court	NOUN
ftr-410	788	11	cited	cite	VERB
ftr-410	788	12	atl	atl	PROPN
ftr-410	788	13	.	.	PROPN
ftr-410	788	14	mut	mut	PROPN
ftr-410	788	15	.	.	PUNCT
ftr-410	789	1	ins	ins	PROPN
ftr-410	789	2	.	.	PUNCT
ftr-410	789	3	co.	co.	PROPN
ftr-410	790	1	v.	v.	ADP
ftr-410	790	2	comm	comm	NOUN
ftr-410	790	3	'	'	PUNCT
ftr-410	790	4	r	r	NOUN
ftr-410	790	5	,	,	PUNCT
ftr-410	790	6	523	523	NUM
ftr-410	790	7	u.s	u.s	PROPN
ftr-410	790	8	.	.	PROPN
ftr-410	790	9	382	382	NUM
ftr-410	790	10	(	(	PUNCT
ftr-410	790	11	1998	1998	NUM
ftr-410	790	12	)	)	PUNCT
ftr-410	790	13	,	,	PUNCT
ftr-410	790	14	as	as	ADP
ftr-410	790	15	an	an	DET
ftr-410	790	16	example	example	NOUN
ftr-410	790	17	of	of	ADP
ftr-410	790	18	an	an	DET
ftr-410	790	19	earlier	early	ADJ
ftr-410	790	20	case	case	NOUN
ftr-410	790	21	in	in	ADP
ftr-410	790	22	which	which	PRON
ftr-410	790	23	the	the	DET
ftr-410	790	24	chevron	chevron	NOUN
ftr-410	790	25	standard	standard	NOUN
ftr-410	790	26	had	have	AUX
ftr-410	790	27	been	be	AUX
ftr-410	790	28	properly	properly	ADV
ftr-410	790	29	applied	apply	VERB
ftr-410	790	30	.	.	PUNCT
ftr-410	791	1	since	since	SCONJ
ftr-410	791	2	atlantic	atlantic	PROPN
ftr-410	791	3	mutual	mutual	NOUN
ftr-410	791	4	involved	involve	VERB
ftr-410	791	5	an	an	DET
ftr-410	791	6	interpretive	interpretive	ADJ
ftr-410	791	7	tax	tax	NOUN
ftr-410	791	8	regulation	regulation	NOUN
ftr-410	791	9	,	,	PUNCT
ftr-410	791	10	the	the	DET
ftr-410	791	11	mead	mead	NOUN
ftr-410	791	12	decision	decision	NOUN
ftr-410	791	13	leaves	leave	VERB
ftr-410	791	14	little	little	ADJ
ftr-410	791	15	doubt	doubt	NOUN
ftr-410	791	16	that	that	SCONJ
ftr-410	791	17	the	the	DET
ftr-410	791	18	court	court	NOUN
ftr-410	791	19	contemplates	contemplate	VERB
ftr-410	791	20	the	the	DET
ftr-410	791	21	application	application	NOUN
ftr-410	791	22	of	of	ADP
ftr-410	791	23	the	the	DET
ftr-410	791	24	chevron	chevron	NOUN
ftr-410	791	25	standard	standard	NOUN
ftr-410	791	26	in	in	ADP
ftr-410	791	27	this	this	DET
ftr-410	791	28	context	context	NOUN
ftr-410	791	29	.	.	PUNCT
ftr-410	792	1	see	see	VERB
ftr-410	792	2	mead	mead	NOUN
ftr-410	792	3	,	,	PUNCT
ftr-410	793	1	533	533	NUM
ftr-410	793	2	u.s	u.s	PROPN
ftr-410	793	3	.	.	PROPN
ftr-410	793	4	at	at	ADP
ftr-410	793	5	230	230	NUM
ftr-410	793	6	.	.	PUNCT
ftr-410	794	1	see	see	AUX
ftr-410	794	2	also	also	ADV
ftr-410	794	3	united	united	PROPN
ftr-410	794	4	states	states	PROPN
ftr-410	794	5	v.	v.	PROPN
ftr-410	794	6	haggar	haggar	PROPN
ftr-410	794	7	apparel	apparel	PROPN
ftr-410	794	8	co.	co.	PROPN
ftr-410	794	9	,	,	PUNCT
ftr-410	794	10	526	526	NUM
ftr-410	794	11	u.s	u.s	PROPN
ftr-410	794	12	.	.	PROPN
ftr-410	794	13	380	380	NUM
ftr-410	794	14	(	(	PUNCT
ftr-410	794	15	1999	1999	NUM
ftr-410	794	16	)	)	PUNCT
ftr-410	794	17	(	(	PUNCT
ftr-410	794	18	indicating	indicate	VERB
ftr-410	794	19	that	that	SCONJ
ftr-410	794	20	the	the	DET
ftr-410	794	21	chevron	chevron	NOUN
ftr-410	794	22	standard	standard	NOUN
ftr-410	794	23	is	be	AUX
ftr-410	794	24	applicable	applicable	ADJ
ftr-410	794	25	when	when	SCONJ
ftr-410	794	26	a	a	DET
ftr-410	794	27	question	question	NOUN
ftr-410	794	28	concerning	concern	VERB
ftr-410	794	29	the	the	DET
ftr-410	794	30	code	code	NOUN
ftr-410	794	31	arises	arise	VERB
ftr-410	794	32	in	in	ADP
ftr-410	794	33	the	the	DET
ftr-410	794	34	tax	tax	NOUN
ftr-410	794	35	court	court	NOUN
ftr-410	794	36	)	)	PUNCT
ftr-410	794	37	.	.	PUNCT
ftr-410	795	1	142	142	NUM
ftr-410	795	2	.	.	PUNCT
ftr-410	796	1	see	see	VERB
ftr-410	796	2	william	william	PROPN
ftr-410	796	3	n.	n.	PROPN
ftr-410	796	4	eskridge	eskridge	PROPN
ftr-410	796	5	,	,	PUNCT
ftr-410	796	6	jr	jr	PROPN
ftr-410	796	7	.	.	PROPN
ftr-410	796	8	,	,	PUNCT
ftr-410	796	9	interpreting	interpret	VERB
ftr-410	796	10	legislative	legislative	ADJ
ftr-410	796	11	inaction	inaction	NOUN
ftr-410	796	12	,	,	PUNCT
ftr-410	796	13	87	87	NUM
ftr-410	796	14	mich	mich	PROPN
ftr-410	796	15	.	.	PUNCT
ftr-410	797	1	l.	l.	PROPN
ftr-410	797	2	rev	rev	PROPN
ftr-410	797	3	.	.	PROPN
ftr-410	797	4	67	67	NUM
ftr-410	797	5	(	(	PUNCT
ftr-410	797	6	1988	1988	NUM
ftr-410	797	7	)	)	PUNCT
ftr-410	797	8	(	(	PUNCT
ftr-410	797	9	discussing	discuss	VERB
ftr-410	797	10	the	the	DET
ftr-410	797	11	reenactment	reenactment	NOUN
ftr-410	797	12	doctrine	doctrine	NOUN
ftr-410	797	13	)	)	PUNCT
ftr-410	797	14	;	;	PUNCT
ftr-410	797	15	gans	gan	NOUN
ftr-410	797	16	,	,	PUNCT
ftr-410	797	17	supra	supra	PROPN
ftr-410	797	18	note	note	NOUN
ftr-410	797	19	117	117	NUM
ftr-410	797	20	,	,	PUNCT
ftr-410	797	21	at	at	ADP
ftr-410	797	22	76475	76475	NUM
ftr-410	797	23	;	;	PUNCT
ftr-410	797	24	robert	robert	PROPN
ftr-410	797	25	c.	c.	PROPN
ftr-410	797	26	brown	brown	PROPN
ftr-410	797	27	,	,	PUNCT
ftr-410	797	28	regulations	regulation	NOUN
ftr-410	797	29	,	,	PUNCT
ftr-410	797	30	reenactment	reenactment	NOUN
ftr-410	797	31	,	,	PUNCT
ftr-410	797	32	and	and	CCONJ
ftr-410	797	33	the	the	DET
ftr-410	797	34	revenue	revenue	NOUN
ftr-410	797	35	acts	act	VERB
ftr-410	797	36	,	,	PUNCT
ftr-410	797	37	54	54	NUM
ftr-410	797	38	harv	harv	NOUN
ftr-410	797	39	.	.	PUNCT
ftr-410	798	1	l.	l.	PROPN
ftr-410	798	2	rev	rev	PROPN
ftr-410	798	3	.	.	PROPN
ftr-410	798	4	377	377	NUM
ftr-410	798	5	(	(	PUNCT
ftr-410	798	6	1941	1941	NUM
ftr-410	798	7	)	)	PUNCT
ftr-410	798	8	(	(	PUNCT
ftr-410	798	9	critiquing	critique	VERB
ftr-410	798	10	the	the	DET
ftr-410	798	11	doctrine	doctrine	NOUN
ftr-410	798	12	)	)	PUNCT
ftr-410	798	13	.	.	PUNCT
ftr-410	799	1	143	143	X
ftr-410	799	2	.	.	PUNCT
ftr-410	800	1	see	see	VERB
ftr-410	800	2	swallows	swallow	NOUN
ftr-410	800	3	holding	hold	VERB
ftr-410	800	4	v.	v.	ADP
ftr-410	800	5	comm'r	comm'r	NOUN
ftr-410	800	6	,	,	PUNCT
ftr-410	800	7	126	126	NUM
ftr-410	800	8	t.c	t.c	NOUN
ftr-410	800	9	.	.	PROPN
ftr-410	800	10	96	96	NUM
ftr-410	800	11	(	(	PUNCT
ftr-410	800	12	2006	2006	NUM
ftr-410	800	13	)	)	PUNCT
ftr-410	800	14	.	.	PUNCT
ftr-410	801	1	[	[	X
ftr-410	801	2	vol	vol	NOUN
ftr-410	801	3	.	.	PUNCT
ftr-410	801	4	7:9	7:9	NUM
ftr-410	801	5	a	a	DET
ftr-410	801	6	new	new	ADJ
ftr-410	801	7	model	model	NOUN
ftr-410	801	8	for	for	ADP
ftr-410	801	9	identifying	identify	VERB
ftr-410	801	10	basis	basis	NOUN
ftr-410	801	11	in	in	ADP
ftr-410	801	12	life	life	NOUN
ftr-410	801	13	insurance	insurance	NOUN
ftr-410	801	14	favoring	favor	VERB
ftr-410	801	15	agency	agency	NOUN
ftr-410	801	16	flexibility	flexibility	NOUN
ftr-410	801	17	.	.	PUNCT
ftr-410	801	18	'	'	PUNCT
ftr-410	801	19	"	"	PUNCT
ftr-410	801	20	under	under	ADP
ftr-410	801	21	chevron	chevron	NOUN
ftr-410	801	22	,	,	PUNCT
ftr-410	801	23	in	in	ADP
ftr-410	801	24	other	other	ADJ
ftr-410	801	25	words	word	NOUN
ftr-410	801	26	,	,	PUNCT
ftr-410	801	27	reenactment	reenactment	NOUN
ftr-410	801	28	can	can	AUX
ftr-410	801	29	expand	expand	VERB
ftr-410	801	30	an	an	DET
ftr-410	801	31	agency	agency	NOUN
ftr-410	801	32	's	's	PART
ftr-410	801	33	ability	ability	NOUN
ftr-410	801	34	to	to	PART
ftr-410	801	35	claim	claim	VERB
ftr-410	801	36	deference	deference	NOUN
ftr-410	801	37	for	for	ADP
ftr-410	801	38	interpretation	interpretation	NOUN
ftr-410	801	39	while	while	SCONJ
ftr-410	801	40	not	not	PART
ftr-410	801	41	necessarily	necessarily	ADV
ftr-410	801	42	contracting	contract	VERB
ftr-410	801	43	its	its	PRON
ftr-410	801	44	ability	ability	NOUN
ftr-410	801	45	to	to	PART
ftr-410	801	46	change	change	VERB
ftr-410	801	47	position	position	NOUN
ftr-410	801	48	:	:	PUNCT
ftr-410	801	49	(	(	PUNCT
ftr-410	801	50	1	1	X
ftr-410	801	51	)	)	PUNCT
ftr-410	801	52	an	an	DET
ftr-410	801	53	agency	agency	NOUN
ftr-410	801	54	can	can	AUX
ftr-410	801	55	invoke	invoke	VERB
ftr-410	801	56	the	the	DET
ftr-410	801	57	reenactment	reenactment	NOUN
ftr-410	801	58	doctrine	doctrine	NOUN
ftr-410	801	59	in	in	ADP
ftr-410	801	60	instances	instance	NOUN
ftr-410	801	61	when	when	SCONJ
ftr-410	801	62	congress	congress	PROPN
ftr-410	801	63	reenacts	reenact	VERB
ftr-410	801	64	a	a	DET
ftr-410	801	65	statute	statute	NOUN
ftr-410	801	66	after	after	SCONJ
ftr-410	801	67	an	an	DET
ftr-410	801	68	agency	agency	NOUN
ftr-410	801	69	or	or	CCONJ
ftr-410	801	70	court	court	NOUN
ftr-410	801	71	has	have	AUX
ftr-410	801	72	construed	construe	VERB
ftr-410	801	73	it	it	PRON
ftr-410	801	74	,	,	PUNCT
ftr-410	801	75	based	base	VERB
ftr-410	801	76	on	on	ADP
ftr-410	801	77	the	the	DET
ftr-410	801	78	inference	inference	NOUN
ftr-410	801	79	that	that	PRON
ftr-410	801	80	congress	congress	PROPN
ftr-410	801	81	approved	approve	VERB
ftr-410	801	82	of	of	ADP
ftr-410	801	83	the	the	DET
ftr-410	801	84	construction	construction	NOUN
ftr-410	801	85	;	;	PUNCT
ftr-410	801	86	and	and	CCONJ
ftr-410	801	87	(	(	PUNCT
ftr-410	801	88	2	2	X
ftr-410	801	89	)	)	PUNCT
ftr-410	801	90	an	an	DET
ftr-410	801	91	agency	agency	NOUN
ftr-410	801	92	can	can	AUX
ftr-410	801	93	only	only	ADV
ftr-410	801	94	be	be	AUX
ftr-410	801	95	precluded	preclude	VERB
ftr-410	801	96	from	from	ADP
ftr-410	801	97	changing	change	VERB
ftr-410	801	98	its	its	PRON
ftr-410	801	99	position	position	NOUN
ftr-410	801	100	under	under	ADP
ftr-410	801	101	the	the	DET
ftr-410	801	102	doctrine	doctrine	NOUN
ftr-410	801	103	if	if	SCONJ
ftr-410	801	104	it	it	PRON
ftr-410	801	105	can	can	AUX
ftr-410	801	106	be	be	AUX
ftr-410	801	107	determined	determine	VERB
ftr-410	801	108	that	that	SCONJ
ftr-410	801	109	congress	congress	PROPN
ftr-410	801	110	unambiguously	unambiguously	ADV
ftr-410	801	111	indicated	indicate	VERB
ftr-410	801	112	an	an	DET
ftr-410	801	113	intent	intent	NOUN
ftr-410	801	114	in	in	ADP
ftr-410	801	115	reenacting	reenact	VERB
ftr-410	801	116	the	the	DET
ftr-410	801	117	section	section	NOUN
ftr-410	801	118	to	to	PART
ftr-410	801	119	freeze	freeze	VERB
ftr-410	801	120	in	in	ADP
ftr-410	801	121	place	place	NOUN
ftr-410	801	122	the	the	DET
ftr-410	801	123	outstanding	outstanding	ADJ
ftr-410	801	124	interpretation	interpretation	NOUN
ftr-410	801	125	.	.	PUNCT
ftr-410	802	1	"	"	PUNCT
ftr-410	802	2	'	'	PUNCT
ftr-410	802	3	had	have	VERB
ftr-410	802	4	the	the	DET
ftr-410	802	5	court	court	NOUN
ftr-410	802	6	in	in	ADP
ftr-410	802	7	swallows	swallow	NOUN
ftr-410	802	8	holding	hold	VERB
ftr-410	802	9	applied	apply	VERB
ftr-410	802	10	chevron	chevron	NOUN
ftr-410	802	11	,	,	PUNCT
ftr-410	802	12	rather	rather	ADV
ftr-410	802	13	than	than	ADP
ftr-410	802	14	denying	deny	VERB
ftr-410	802	15	the	the	DET
ftr-410	802	16	differences	difference	NOUN
ftr-410	802	17	between	between	ADP
ftr-410	802	18	the	the	DET
ftr-410	802	19	chevron	chevron	NOUN
ftr-410	802	20	and	and	CCONJ
ftr-410	802	21	pre	pre	ADJ
ftr-410	802	22	-	-	ADJ
ftr-410	802	23	chevron	chevron	ADJ
ftr-410	802	24	standards	standard	NOUN
ftr-410	802	25	,	,	PUNCT
ftr-410	802	26	it	it	PRON
ftr-410	802	27	presumably	presumably	ADV
ftr-410	802	28	would	would	AUX
ftr-410	802	29	have	have	AUX
ftr-410	802	30	reached	reach	VERB
ftr-410	802	31	a	a	DET
ftr-410	802	32	different	different	ADJ
ftr-410	802	33	conclusion	conclusion	NOUN
ftr-410	802	34	about	about	ADP
ftr-410	802	35	the	the	DET
ftr-410	802	36	validity	validity	NOUN
ftr-410	802	37	of	of	ADP
ftr-410	802	38	the	the	DET
ftr-410	802	39	regulation	regulation	NOUN
ftr-410	802	40	after	after	ADP
ftr-410	802	41	first	first	ADV
ftr-410	802	42	focusing	focus	VERB
ftr-410	802	43	on	on	ADP
ftr-410	802	44	the	the	DET
ftr-410	802	45	correct	correct	ADJ
ftr-410	802	46	issue	issue	NOUN
ftr-410	802	47	:	:	PUNCT
ftr-410	802	48	whether	whether	SCONJ
ftr-410	802	49	,	,	PUNCT
ftr-410	802	50	in	in	ADP
ftr-410	802	51	reenacting	reenact	VERB
ftr-410	802	52	the	the	DET
ftr-410	802	53	section	section	NOUN
ftr-410	802	54	,	,	PUNCT
ftr-410	802	55	congress	congress	PROPN
ftr-410	802	56	had	have	AUX
ftr-410	802	57	unambiguously	unambiguously	ADV
ftr-410	802	58	expressed	express	VERB
ftr-410	802	59	an	an	DET
ftr-410	802	60	intent	intent	NOUN
ftr-410	802	61	to	to	PART
ftr-410	802	62	make	make	VERB
ftr-410	802	63	the	the	DET
ftr-410	802	64	existing	exist	VERB
ftr-410	802	65	precedent	precedent	NOUN
ftr-410	802	66	unalterable	unalterable	ADJ
ftr-410	802	67	.	.	PUNCT
ftr-410	803	1	"4	"4	ADJ
ftr-410	803	2	second	second	NOUN
ftr-410	803	3	,	,	PUNCT
ftr-410	803	4	as	as	SCONJ
ftr-410	803	5	recently	recently	ADV
ftr-410	803	6	embellished	embellish	VERB
ftr-410	803	7	,	,	PUNCT
ftr-410	803	8	chevron	chevron	NOUN
ftr-410	803	9	permits	permit	VERB
ftr-410	803	10	an	an	DET
ftr-410	803	11	agency	agency	NOUN
ftr-410	803	12	to	to	PART
ftr-410	803	13	overrule	overrule	VERB
ftr-410	803	14	judicial	judicial	ADJ
ftr-410	803	15	precedent	precedent	NOUN
ftr-410	803	16	.	.	PUNCT
ftr-410	804	1	in	in	ADP
ftr-410	804	2	national	national	ADJ
ftr-410	804	3	cable	cable	NOUN
ftr-410	804	4	&	&	CCONJ
ftr-410	804	5	telecommunications	telecommunications	PROPN
ftr-410	804	6	ass	ass	NOUN
ftr-410	804	7	'	'	CCONJ
ftr-410	804	8	n	n	NOUN
ftr-410	804	9	v.	v.	ADP
ftr-410	804	10	brand	brand	NOUN
ftr-410	804	11	x	x	PUNCT
ftr-410	804	12	internet	internet	NOUN
ftr-410	804	13	services,147	services,147	PROPN
ftr-410	804	14	the	the	DET
ftr-410	804	15	supreme	supreme	PROPN
ftr-410	804	16	court	court	PROPN
ftr-410	804	17	held	hold	VERB
ftr-410	804	18	that	that	SCONJ
ftr-410	804	19	an	an	DET
ftr-410	804	20	agency	agency	NOUN
ftr-410	804	21	interpretation	interpretation	NOUN
ftr-410	804	22	issued	issue	VERB
ftr-410	804	23	under	under	ADP
ftr-410	804	24	chevron	chevron	NOUN
ftr-410	804	25	may	may	AUX
ftr-410	804	26	overrule	overrule	VERB
ftr-410	804	27	a	a	DET
ftr-410	804	28	court	court	NOUN
ftr-410	804	29	decision	decision	NOUN
ftr-410	804	30	,	,	PUNCT
ftr-410	804	31	even	even	ADV
ftr-410	804	32	including	include	VERB
ftr-410	804	33	a	a	DET
ftr-410	804	34	supreme	supreme	ADJ
ftr-410	804	35	court	court	NOUN
ftr-410	804	36	decision	decision	NOUN
ftr-410	804	37	,	,	PUNCT
ftr-410	804	38	provided	provide	VERB
ftr-410	804	39	that	that	SCONJ
ftr-410	804	40	the	the	DET
ftr-410	804	41	court	court	NOUN
ftr-410	804	42	did	do	AUX
ftr-410	804	43	not	not	PART
ftr-410	804	44	hold	hold	VERB
ftr-410	804	45	the	the	DET
ftr-410	804	46	statute	statute	NOUN
ftr-410	804	47	to	to	PART
ftr-410	804	48	be	be	AUX
ftr-410	804	49	unambiguous.1	unambiguous.1	PROPN
ftr-410	804	50	48	48	NUM
ftr-410	804	51	thus	thus	ADV
ftr-410	804	52	,	,	PUNCT
ftr-410	804	53	under	under	ADP
ftr-410	804	54	the	the	DET
ftr-410	804	55	national	national	ADJ
ftr-410	804	56	cable	cable	NOUN
ftr-410	804	57	framework	framework	NOUN
ftr-410	804	58	,	,	PUNCT
ftr-410	804	59	unless	unless	SCONJ
ftr-410	804	60	a	a	DET
ftr-410	804	61	statute	statute	NOUN
ftr-410	804	62	is	be	AUX
ftr-410	804	63	held	hold	VERB
ftr-410	804	64	unambiguous	unambiguous	ADJ
ftr-410	804	65	,	,	PUNCT
ftr-410	804	66	49	49	NUM
ftr-410	804	67	the	the	DET
ftr-410	804	68	government	government	NOUN
ftr-410	804	69	can	can	AUX
ftr-410	804	70	convert	convert	VERB
ftr-410	804	71	its	its	PRON
ftr-410	804	72	defeat	defeat	NOUN
ftr-410	804	73	in	in	ADP
ftr-410	804	74	court	court	NOUN
ftr-410	804	75	into	into	ADP
ftr-410	804	76	victory	victory	NOUN
ftr-410	804	77	by	by	ADP
ftr-410	804	78	144	144	NUM
ftr-410	804	79	.	.	PUNCT
ftr-410	805	1	nat'l	nat'l	PROPN
ftr-410	805	2	cable	cable	NOUN
ftr-410	805	3	&	&	CCONJ
ftr-410	805	4	telecomms	telecomms	PROPN
ftr-410	805	5	.	.	PUNCT
ftr-410	806	1	ass'n	ass'n	PROPN
ftr-410	806	2	v.	v.	ADP
ftr-410	806	3	brand	brand	NOUN
ftr-410	806	4	x	x	SYM
ftr-410	806	5	internet	internet	NOUN
ftr-410	806	6	servs	servs	NOUN
ftr-410	806	7	.	.	PUNCT
ftr-410	806	8	,	,	PUNCT
ftr-410	806	9	125	125	NUM
ftr-410	806	10	s.	s.	PROPN
ftr-410	806	11	ct	ct	PROPN
ftr-410	806	12	.	.	PROPN
ftr-410	806	13	2688	2688	NUM
ftr-410	806	14	,	,	PUNCT
ftr-410	806	15	2708	2708	NUM
ftr-410	806	16	(	(	PUNCT
ftr-410	806	17	2005	2005	NUM
ftr-410	806	18	)	)	PUNCT
ftr-410	806	19	.	.	PUNCT
ftr-410	807	1	145	145	NUM
ftr-410	807	2	.	.	PUNCT
ftr-410	808	1	i	i	PRON
ftr-410	808	2	d.	d.	PROPN
ftr-410	808	3	146	146	NUM
ftr-410	808	4	.	.	PUNCT
ftr-410	809	1	lest	lest	SCONJ
ftr-410	809	2	there	there	PRON
ftr-410	809	3	be	be	AUX
ftr-410	809	4	any	any	DET
ftr-410	809	5	confusion	confusion	NOUN
ftr-410	809	6	,	,	PUNCT
ftr-410	809	7	the	the	DET
ftr-410	809	8	court	court	NOUN
ftr-410	809	9	's	's	PART
ftr-410	809	10	attempt	attempt	NOUN
ftr-410	809	11	in	in	ADP
ftr-410	809	12	swallows	swallow	NOUN
ftr-410	809	13	holding	hold	VERB
ftr-410	809	14	to	to	PART
ftr-410	809	15	make	make	VERB
ftr-410	809	16	national	national	ADJ
ftr-410	809	17	cable	cable	NOUN
ftr-410	809	18	inapplicable	inapplicable	ADJ
ftr-410	809	19	in	in	ADP
ftr-410	809	20	the	the	DET
ftr-410	809	21	tax	tax	NOUN
ftr-410	809	22	context	context	NOUN
ftr-410	809	23	is	be	AUX
ftr-410	809	24	not	not	PART
ftr-410	809	25	directly	directly	ADV
ftr-410	809	26	relevant	relevant	ADJ
ftr-410	809	27	to	to	ADP
ftr-410	809	28	the	the	DET
ftr-410	809	29	validity	validity	NOUN
ftr-410	809	30	of	of	ADP
ftr-410	809	31	a	a	DET
ftr-410	809	32	proposed	propose	VERB
ftr-410	809	33	regulation	regulation	NOUN
ftr-410	809	34	adopting	adopt	VERB
ftr-410	809	35	the	the	DET
ftr-410	809	36	hypothetical	hypothetical	ADJ
ftr-410	809	37	term	term	NOUN
ftr-410	809	38	method	method	NOUN
ftr-410	809	39	.	.	PUNCT
ftr-410	810	1	unlike	unlike	ADP
ftr-410	810	2	the	the	DET
ftr-410	810	3	interpretation	interpretation	NOUN
ftr-410	810	4	in	in	ADP
ftr-410	810	5	national	national	ADJ
ftr-410	810	6	cable	cable	NOUN
ftr-410	810	7	(	(	PUNCT
ftr-410	810	8	or	or	CCONJ
ftr-410	810	9	swallows	swallow	VERB
ftr-410	810	10	holding	hold	VERB
ftr-410	810	11	)	)	PUNCT
ftr-410	810	12	,	,	PUNCT
ftr-410	810	13	the	the	DET
ftr-410	810	14	proposed	propose	VERB
ftr-410	810	15	regulation	regulation	NOUN
ftr-410	810	16	would	would	AUX
ftr-410	810	17	not	not	PART
ftr-410	810	18	overturn	overturn	VERB
ftr-410	810	19	a	a	DET
ftr-410	810	20	court	court	NOUN
ftr-410	810	21	decision	decision	NOUN
ftr-410	810	22	;	;	PUNCT
ftr-410	810	23	it	it	PRON
ftr-410	810	24	would	would	AUX
ftr-410	810	25	merely	merely	ADV
ftr-410	810	26	overturn	overturn	VERB
ftr-410	810	27	the	the	DET
ftr-410	810	28	irs	irs	PROPN
ftr-410	810	29	's	's	PART
ftr-410	810	30	own	own	ADJ
ftr-410	810	31	ruling	ruling	NOUN
ftr-410	810	32	.	.	PUNCT
ftr-410	811	1	the	the	DET
ftr-410	811	2	court	court	NOUN
ftr-410	811	3	's	's	PART
ftr-410	811	4	analysis	analysis	NOUN
ftr-410	811	5	of	of	ADP
ftr-410	811	6	national	national	ADJ
ftr-410	811	7	cable	cable	NOUN
ftr-410	811	8	is	be	AUX
ftr-410	811	9	nonetheless	nonetheless	ADV
ftr-410	811	10	indirectly	indirectly	ADV
ftr-410	811	11	relevant	relevant	ADJ
ftr-410	811	12	in	in	ADP
ftr-410	811	13	it	it	PRON
ftr-410	811	14	that	that	SCONJ
ftr-410	811	15	it	it	PRON
ftr-410	811	16	reflects	reflect	VERB
ftr-410	811	17	the	the	DET
ftr-410	811	18	tax	tax	NOUN
ftr-410	811	19	court	court	NOUN
ftr-410	811	20	's	's	PART
ftr-410	811	21	unwillingness	unwillingness	NOUN
ftr-410	811	22	to	to	PART
ftr-410	811	23	embrace	embrace	VERB
ftr-410	811	24	chevron	chevron	NOUN
ftr-410	811	25	and	and	CCONJ
ftr-410	811	26	all	all	PRON
ftr-410	811	27	of	of	ADP
ftr-410	811	28	its	its	PRON
ftr-410	811	29	implications	implication	NOUN
ftr-410	811	30	.	.	PUNCT
ftr-410	812	1	147	147	NUM
ftr-410	812	2	.	.	PUNCT
ftr-410	812	3	national	national	ADJ
ftr-410	812	4	cable	cable	NOUN
ftr-410	812	5	,	,	PUNCT
ftr-410	812	6	125	125	NUM
ftr-410	812	7	s.	s.	PROPN
ftr-410	812	8	ct	ct	PROPN
ftr-410	812	9	.	.	PUNCT
ftr-410	813	1	at	at	ADP
ftr-410	813	2	2688	2688	NUM
ftr-410	813	3	.	.	PUNCT
ftr-410	814	1	see	see	VERB
ftr-410	814	2	lee	lee	PROPN
ftr-410	814	3	a.	a.	PROPN
ftr-410	814	4	sheppard	sheppard	PROPN
ftr-410	814	5	,	,	PUNCT
ftr-410	814	6	tax	tax	NOUN
ftr-410	814	7	court	court	NOUN
ftr-410	814	8	flunks	flunk	VERB
ftr-410	814	9	the	the	DET
ftr-410	814	10	brand	brand	NOUN
ftr-410	814	11	x	x	PUNCT
ftr-410	814	12	test	test	NOUN
ftr-410	814	13	,	,	PUNCT
ftr-410	814	14	110	110	NUM
ftr-410	814	15	tax	tax	NOUN
ftr-410	814	16	notes	note	NOUN
ftr-410	814	17	585	585	NUM
ftr-410	814	18	(	(	PUNCT
ftr-410	814	19	feb	feb	X
ftr-410	814	20	.	.	PROPN
ftr-410	814	21	6	6	NUM
ftr-410	814	22	,	,	PUNCT
ftr-410	814	23	2006	2006	NUM
ftr-410	814	24	)	)	PUNCT
ftr-410	814	25	(	(	PUNCT
ftr-410	814	26	pointing	point	VERB
ftr-410	814	27	out	out	ADP
ftr-410	814	28	that	that	SCONJ
ftr-410	814	29	the	the	DET
ftr-410	814	30	tax	tax	NOUN
ftr-410	814	31	court	court	NOUN
ftr-410	814	32	overlooked	overlook	VERB
ftr-410	814	33	the	the	DET
ftr-410	814	34	importance	importance	NOUN
ftr-410	814	35	of	of	ADP
ftr-410	814	36	the	the	DET
ftr-410	814	37	national	national	ADJ
ftr-410	814	38	cable	cable	NOUN
ftr-410	814	39	decision	decision	NOUN
ftr-410	814	40	)	)	PUNCT
ftr-410	814	41	.	.	PUNCT
ftr-410	815	1	see	see	VERB
ftr-410	815	2	also	also	ADV
ftr-410	815	3	stan	stan	PROPN
ftr-410	815	4	r.	r.	PROPN
ftr-410	815	5	johnson	johnson	PROPN
ftr-410	815	6	,	,	PUNCT
ftr-410	815	7	swallows	swallow	VERB
ftr-410	815	8	as	as	SCONJ
ftr-410	815	9	it	it	PRON
ftr-410	815	10	might	might	AUX
ftr-410	815	11	have	have	AUX
ftr-410	815	12	been	be	AUX
ftr-410	815	13	:	:	PUNCT
ftr-410	815	14	regulations	regulation	NOUN
ftr-410	815	15	reversing	reverse	VERB
ftr-410	815	16	case	case	NOUN
ftr-410	815	17	law	law	NOUN
ftr-410	815	18	,	,	PUNCT
ftr-410	815	19	112	112	NUM
ftr-410	815	20	tax	tax	NOUN
ftr-410	815	21	notes	note	NOUN
ftr-410	815	22	773	773	NUM
ftr-410	815	23	(	(	PUNCT
ftr-410	815	24	aug	aug	PROPN
ftr-410	815	25	.	.	PROPN
ftr-410	815	26	28	28	NUM
ftr-410	815	27	,	,	PUNCT
ftr-410	815	28	2006	2006	NUM
ftr-410	815	29	)	)	PUNCT
ftr-410	815	30	(	(	PUNCT
ftr-410	815	31	critiquing	critique	VERB
ftr-410	815	32	swallows	swallow	VERB
ftr-410	815	33	holding	hold	VERB
ftr-410	815	34	on	on	ADP
ftr-410	815	35	the	the	DET
ftr-410	815	36	grounds	ground	NOUN
ftr-410	815	37	that	that	SCONJ
ftr-410	815	38	it	it	PRON
ftr-410	815	39	fails	fail	VERB
ftr-410	815	40	to	to	PART
ftr-410	815	41	follow	follow	VERB
ftr-410	815	42	national	national	ADJ
ftr-410	815	43	cable	cable	NOUN
ftr-410	815	44	)	)	PUNCT
ftr-410	815	45	.	.	PUNCT
ftr-410	816	1	but	but	CCONJ
ftr-410	816	2	see	see	VERB
ftr-410	816	3	richard	richard	PROPN
ftr-410	816	4	m.	m.	PROPN
ftr-410	816	5	lipton	lipton	PROPN
ftr-410	816	6	,	,	PUNCT
ftr-410	816	7	a	a	DET
ftr-410	816	8	divided	divide	VERB
ftr-410	816	9	tax	tax	NOUN
ftr-410	816	10	court	court	NOUN
ftr-410	816	11	rejects	reject	VERB
ftr-410	816	12	a	a	DET
ftr-410	816	13	regulation	regulation	NOUN
ftr-410	816	14	and	and	CCONJ
ftr-410	816	15	struggles	struggle	NOUN
ftr-410	816	16	with	with	ADP
ftr-410	816	17	administrative	administrative	ADJ
ftr-410	816	18	law	law	NOUN
ftr-410	816	19	in	in	ADP
ftr-410	816	20	swallows	swallow	NOUN
ftr-410	816	21	holding	hold	VERB
ftr-410	816	22	,	,	PUNCT
ftr-410	816	23	104	104	NUM
ftr-410	816	24	j.	j.	NOUN
ftr-410	816	25	tax'n	tax'n	PROPN
ftr-410	816	26	260	260	NUM
ftr-410	816	27	(	(	PUNCT
ftr-410	816	28	2006	2006	NUM
ftr-410	816	29	)	)	PUNCT
ftr-410	816	30	(	(	PUNCT
ftr-410	816	31	arguing	argue	VERB
ftr-410	816	32	that	that	SCONJ
ftr-410	816	33	the	the	DET
ftr-410	816	34	swallows	swallow	NOUN
ftr-410	816	35	holding	hold	VERB
ftr-410	816	36	court	court	NOUN
ftr-410	816	37	reached	reach	VERB
ftr-410	816	38	the	the	DET
ftr-410	816	39	correct	correct	ADJ
ftr-410	816	40	result	result	NOUN
ftr-410	816	41	)	)	PUNCT
ftr-410	816	42	.	.	PUNCT
ftr-410	817	1	148	148	NUM
ftr-410	817	2	.	.	PUNCT
ftr-410	818	1	see	see	VERB
ftr-410	818	2	national	national	ADJ
ftr-410	818	3	cable	cable	NOUN
ftr-410	818	4	,	,	PUNCT
ftr-410	818	5	125	125	NUM
ftr-410	818	6	s.	s.	PROPN
ftr-410	818	7	ct	ct	PROPN
ftr-410	818	8	.	.	PUNCT
ftr-410	819	1	at	at	ADP
ftr-410	819	2	2700	2700	NUM
ftr-410	819	3	(	(	PUNCT
ftr-410	819	4	"	"	PUNCT
ftr-410	819	5	a	a	DET
ftr-410	819	6	court	court	NOUN
ftr-410	819	7	's	's	PART
ftr-410	819	8	prior	prior	ADJ
ftr-410	819	9	judicial	judicial	ADJ
ftr-410	819	10	construction	construction	NOUN
ftr-410	819	11	of	of	ADP
ftr-410	819	12	a	a	DET
ftr-410	819	13	statute	statute	NOUN
ftr-410	819	14	trumps	trump	VERB
ftr-410	819	15	an	an	DET
ftr-410	819	16	agency	agency	NOUN
ftr-410	819	17	construction	construction	NOUN
ftr-410	819	18	otherwise	otherwise	ADV
ftr-410	819	19	entitled	entitle	VERB
ftr-410	819	20	to	to	ADP
ftr-410	819	21	chevron	chevron	ADJ
ftr-410	819	22	deference	deference	NOUN
ftr-410	819	23	only	only	ADV
ftr-410	819	24	if	if	SCONJ
ftr-410	819	25	the	the	DET
ftr-410	819	26	prior	prior	ADJ
ftr-410	819	27	court	court	NOUN
ftr-410	819	28	decision	decision	NOUN
ftr-410	819	29	holds	hold	VERB
ftr-410	819	30	that	that	SCONJ
ftr-410	819	31	its	its	PRON
ftr-410	819	32	construction	construction	NOUN
ftr-410	819	33	follows	follow	VERB
ftr-410	819	34	from	from	ADP
ftr-410	819	35	the	the	DET
ftr-410	819	36	unambiguous	unambiguous	ADJ
ftr-410	819	37	terms	term	NOUN
ftr-410	819	38	of	of	ADP
ftr-410	819	39	the	the	DET
ftr-410	819	40	statute	statute	NOUN
ftr-410	819	41	and	and	CCONJ
ftr-410	819	42	thus	thus	ADV
ftr-410	819	43	leaves	leave	VERB
ftr-410	819	44	no	no	DET
ftr-410	819	45	room	room	NOUN
ftr-410	819	46	for	for	ADP
ftr-410	819	47	agency	agency	NOUN
ftr-410	819	48	discretion	discretion	NOUN
ftr-410	819	49	.	.	PUNCT
ftr-410	820	1	"	"	PUNCT
ftr-410	820	2	)	)	PUNCT
ftr-410	820	3	.	.	PUNCT
ftr-410	821	1	149	149	NUM
ftr-410	821	2	.	.	PUNCT
ftr-410	822	1	for	for	ADP
ftr-410	822	2	a	a	DET
ftr-410	822	3	discussion	discussion	NOUN
ftr-410	822	4	of	of	ADP
ftr-410	822	5	national	national	ADJ
ftr-410	822	6	cable	cable	NOUN
ftr-410	822	7	,	,	PUNCT
ftr-410	822	8	see	see	VERB
ftr-410	822	9	note	note	NOUN
ftr-410	822	10	,	,	PUNCT
ftr-410	822	11	implementing	implement	VERB
ftr-410	822	12	brand	brand	NOUN
ftr-410	822	13	x	x	NOUN
ftr-410	822	14	:	:	PUNCT
ftr-410	822	15	what	what	PRON
ftr-410	822	16	counts	count	VERB
ftr-410	822	17	as	as	ADP
ftr-410	822	18	a	a	DET
ftr-410	822	19	step	step	NOUN
ftr-410	822	20	one	one	NUM
ftr-410	822	21	holding	holding	NOUN
ftr-410	822	22	?	?	PUNCT
ftr-410	823	1	119	119	NUM
ftr-410	823	2	harv	harv	NOUN
ftr-410	823	3	.	.	PUNCT
ftr-410	824	1	l.	l.	PROPN
ftr-410	824	2	rev	rev	PROPN
ftr-410	824	3	.	.	PROPN
ftr-410	824	4	1532	1532	NUM
ftr-410	824	5	(	(	PUNCT
ftr-410	824	6	2006	2006	NUM
ftr-410	824	7	)	)	PUNCT
ftr-410	824	8	.	.	PUNCT
ftr-410	825	1	2006	2006	NUM
ftr-410	825	2	]	]	PUNCT
ftr-410	825	3	florida	florida	PROPN
ftr-410	825	4	tax	tax	NOUN
ftr-410	825	5	review	review	NOUN
ftr-410	825	6	regulation	regulation	NOUN
ftr-410	825	7	and	and	CCONJ
ftr-410	825	8	thereby	thereby	ADV
ftr-410	825	9	render	render	VERB
ftr-410	825	10	a	a	DET
ftr-410	825	11	court	court	NOUN
ftr-410	825	12	nothing	nothing	PRON
ftr-410	825	13	more	more	ADJ
ftr-410	825	14	than	than	ADP
ftr-410	825	15	a	a	DET
ftr-410	825	16	provisional	provisional	ADJ
ftr-410	825	17	decision	decision	NOUN
ftr-410	825	18	maker	maker	NOUN
ftr-410	825	19	.	.	PUNCT
ftr-410	826	1	presumably	presumably	ADV
ftr-410	826	2	concerned	concerned	ADJ
ftr-410	826	3	about	about	ADP
ftr-410	826	4	its	its	PRON
ftr-410	826	5	new	new	ADJ
ftr-410	826	6	role	role	NOUN
ftr-410	826	7	,	,	PUNCT
ftr-410	826	8	the	the	DET
ftr-410	826	9	tax	tax	NOUN
ftr-410	826	10	court	court	NOUN
ftr-410	826	11	struggled	struggle	VERB
ftr-410	826	12	,	,	PUNCT
ftr-410	826	13	not	not	PART
ftr-410	826	14	surprisingly	surprisingly	ADV
ftr-410	826	15	,	,	PUNCT
ftr-410	826	16	to	to	PART
ftr-410	826	17	adopt	adopt	VERB
ftr-410	826	18	a	a	DET
ftr-410	826	19	reading	reading	NOUN
ftr-410	826	20	of	of	ADP
ftr-410	826	21	national	national	ADJ
ftr-410	826	22	cable	cable	NOUN
ftr-410	826	23	that	that	PRON
ftr-410	826	24	would	would	AUX
ftr-410	826	25	preclude	preclude	VERB
ftr-410	826	26	it	it	PRON
ftr-410	826	27	from	from	ADP
ftr-410	826	28	applying	apply	VERB
ftr-410	826	29	in	in	ADP
ftr-410	826	30	tax	tax	NOUN
ftr-410	826	31	cases.150	cases.150	NOUN
ftr-410	827	1	how	how	SCONJ
ftr-410	827	2	did	do	AUX
ftr-410	827	3	swallows	swallow	NOUN
ftr-410	827	4	holding	hold	VERB
ftr-410	827	5	support	support	NOUN
ftr-410	827	6	this	this	DET
ftr-410	827	7	reading	reading	NOUN
ftr-410	827	8	?	?	PUNCT
ftr-410	828	1	building	build	VERB
ftr-410	828	2	on	on	ADP
ftr-410	828	3	its	its	PRON
ftr-410	828	4	premise	premise	NOUN
ftr-410	828	5	that	that	SCONJ
ftr-410	828	6	interpretive	interpretive	ADJ
ftr-410	828	7	tax	tax	NOUN
ftr-410	828	8	regulations	regulation	NOUN
ftr-410	828	9	may	may	AUX
ftr-410	828	10	not	not	PART
ftr-410	828	11	be	be	AUX
ftr-410	828	12	subject	subject	ADJ
ftr-410	828	13	to	to	ADP
ftr-410	828	14	the	the	DET
ftr-410	828	15	chevron	chevron	NOUN
ftr-410	828	16	standard	standard	NOUN
ftr-410	828	17	,	,	PUNCT
ftr-410	828	18	the	the	DET
ftr-410	828	19	swallows	swallow	NOUN
ftr-410	828	20	holding	hold	VERB
ftr-410	828	21	court	court	NOUN
ftr-410	828	22	questioned	question	VERB
ftr-410	828	23	whether	whether	SCONJ
ftr-410	828	24	national	national	ADJ
ftr-410	828	25	cable	cable	NOUN
ftr-410	828	26	could	could	AUX
ftr-410	828	27	ever	ever	ADV
ftr-410	828	28	be	be	AUX
ftr-410	828	29	applied	apply	VERB
ftr-410	828	30	to	to	ADP
ftr-410	828	31	such	such	ADJ
ftr-410	828	32	regulations	regulation	NOUN
ftr-410	828	33	,	,	PUNCT
ftr-410	828	34	given	give	VERB
ftr-410	828	35	that	that	DET
ftr-410	828	36	national	national	ADJ
ftr-410	828	37	cable	cable	NOUN
ftr-410	828	38	involved	involve	VERB
ftr-410	828	39	a	a	DET
ftr-410	828	40	chevron	chevron	NOUN
ftr-410	828	41	interpretation	interpretation	NOUN
ftr-410	828	42	.	.	PUNCT
ftr-410	828	43	'	'	PUNCT
ftr-410	829	1	5	5	NUM
ftr-410	829	2	'	'	PUNCT
ftr-410	829	3	furthermore	furthermore	ADV
ftr-410	829	4	,	,	PUNCT
ftr-410	829	5	the	the	DET
ftr-410	829	6	swallows	swallow	NOUN
ftr-410	829	7	holding	hold	VERB
ftr-410	829	8	court	court	NOUN
ftr-410	829	9	implicitly	implicitly	ADV
ftr-410	829	10	used	use	VERB
ftr-410	829	11	a	a	DET
ftr-410	829	12	collateral	collateral	ADJ
ftr-410	829	13	-	-	PUNCT
ftr-410	829	14	estoppel	estoppel	NOUN
ftr-410	829	15	type	type	NOUN
ftr-410	829	16	analysis	analysis	NOUN
ftr-410	829	17	in	in	ADP
ftr-410	829	18	its	its	PRON
ftr-410	829	19	attempt	attempt	NOUN
ftr-410	829	20	to	to	PART
ftr-410	829	21	limit	limit	VERB
ftr-410	829	22	the	the	DET
ftr-410	829	23	application	application	NOUN
ftr-410	829	24	of	of	ADP
ftr-410	829	25	national	national	ADJ
ftr-410	829	26	cable	cable	NOUN
ftr-410	829	27	,	,	PUNCT
ftr-410	829	28	maintaining	maintain	VERB
ftr-410	829	29	that	that	SCONJ
ftr-410	829	30	an	an	DET
ftr-410	829	31	agency	agency	NOUN
ftr-410	829	32	can	can	AUX
ftr-410	829	33	only	only	ADV
ftr-410	829	34	overturn	overturn	VERB
ftr-410	829	35	a	a	DET
ftr-410	829	36	court	court	NOUN
ftr-410	829	37	decision	decision	NOUN
ftr-410	829	38	if	if	SCONJ
ftr-410	829	39	it	it	PRON
ftr-410	829	40	was	be	AUX
ftr-410	829	41	not	not	PART
ftr-410	829	42	a	a	DET
ftr-410	829	43	party	party	NOUN
ftr-410	829	44	in	in	ADP
ftr-410	829	45	the	the	DET
ftr-410	829	46	prior	prior	ADJ
ftr-410	829	47	litigation	litigation	NOUN
ftr-410	829	48	.	.	PUNCT
ftr-410	830	1	52	52	NUM
ftr-410	830	2	more	more	ADV
ftr-410	830	3	specifically	specifically	ADV
ftr-410	830	4	,	,	PUNCT
ftr-410	830	5	in	in	ADP
ftr-410	830	6	national	national	ADJ
ftr-410	830	7	cable	cable	NOUN
ftr-410	830	8	,	,	PUNCT
ftr-410	830	9	the	the	DET
ftr-410	830	10	agency	agency	NOUN
ftr-410	830	11	had	have	AUX
ftr-410	830	12	not	not	PART
ftr-410	830	13	been	be	AUX
ftr-410	830	14	a	a	DET
ftr-410	830	15	party	party	NOUN
ftr-410	830	16	in	in	ADP
ftr-410	830	17	the	the	DET
ftr-410	830	18	prior	prior	ADJ
ftr-410	830	19	litigation	litigation	NOUN
ftr-410	830	20	;	;	PUNCT
ftr-410	830	21	in	in	ADP
ftr-410	830	22	contrast	contrast	NOUN
ftr-410	830	23	,	,	PUNCT
ftr-410	830	24	when	when	SCONJ
ftr-410	830	25	it	it	PRON
ftr-410	830	26	comes	come	VERB
ftr-410	830	27	to	to	ADP
ftr-410	830	28	tax	tax	NOUN
ftr-410	830	29	litigation	litigation	NOUN
ftr-410	830	30	,	,	PUNCT
ftr-410	830	31	the	the	DET
ftr-410	830	32	irs	irs	PROPN
ftr-410	830	33	will	will	AUX
ftr-410	830	34	always	always	ADV
ftr-410	830	35	be	be	AUX
ftr-410	830	36	a	a	DET
ftr-410	830	37	party	party	NOUN
ftr-410	830	38	.	.	PUNCT
ftr-410	831	1	as	as	ADP
ftr-410	831	2	a	a	DET
ftr-410	831	3	consequence	consequence	NOUN
ftr-410	831	4	,	,	PUNCT
ftr-410	831	5	under	under	ADP
ftr-410	831	6	swallows	swallow	NOUN
ftr-410	831	7	holding	hold	VERB
ftr-410	831	8	,	,	PUNCT
ftr-410	831	9	the	the	DET
ftr-410	831	10	irs	irs	PROPN
ftr-410	831	11	will	will	AUX
ftr-410	831	12	always	always	ADV
ftr-410	831	13	be	be	AUX
ftr-410	831	14	precluded	preclude	VERB
ftr-410	831	15	from	from	ADP
ftr-410	831	16	administratively	administratively	ADV
ftr-410	831	17	overturning	overturn	VERB
ftr-410	831	18	an	an	DET
ftr-410	831	19	unfavorable	unfavorable	ADJ
ftr-410	831	20	decision	decision	NOUN
ftr-410	831	21	.	.	PUNCT
ftr-410	832	1	in	in	ADP
ftr-410	832	2	advancing	advance	VERB
ftr-410	832	3	these	these	DET
ftr-410	832	4	arguments	argument	NOUN
ftr-410	832	5	,	,	PUNCT
ftr-410	832	6	the	the	DET
ftr-410	832	7	tax	tax	NOUN
ftr-410	832	8	court	court	NOUN
ftr-410	832	9	misreads	misread	VERB
ftr-410	832	10	the	the	DET
ftr-410	832	11	supreme	supreme	PROPN
ftr-410	832	12	court	court	PROPN
ftr-410	832	13	.	.	PUNCT
ftr-410	833	1	it	it	PRON
ftr-410	833	2	is	be	AUX
ftr-410	833	3	difficult	difficult	ADJ
ftr-410	833	4	to	to	PART
ftr-410	833	5	assert	assert	VERB
ftr-410	833	6	that	that	SCONJ
ftr-410	833	7	the	the	DET
ftr-410	833	8	supreme	supreme	PROPN
ftr-410	833	9	court	court	PROPN
ftr-410	833	10	contemplated	contemplate	VERB
ftr-410	833	11	the	the	DET
ftr-410	833	12	application	application	NOUN
ftr-410	833	13	of	of	ADP
ftr-410	833	14	a	a	DET
ftr-410	833	15	third	third	ADJ
ftr-410	833	16	,	,	PUNCT
ftr-410	833	17	unique	unique	ADJ
ftr-410	833	18	deference	deference	NOUN
ftr-410	833	19	standard	standard	NOUN
ftr-410	833	20	in	in	ADP
ftr-410	833	21	tax	tax	NOUN
ftr-410	833	22	cases	case	NOUN
ftr-410	833	23	.	.	PUNCT
ftr-410	834	1	it	it	PRON
ftr-410	834	2	is	be	AUX
ftr-410	834	3	likewise	likewise	ADV
ftr-410	834	4	difficult	difficult	ADJ
ftr-410	834	5	to	to	PART
ftr-410	834	6	find	find	VERB
ftr-410	834	7	even	even	ADV
ftr-410	834	8	the	the	DET
ftr-410	834	9	hint	hint	NOUN
ftr-410	834	10	of	of	ADP
ftr-410	834	11	a	a	DET
ftr-410	834	12	suggestion	suggestion	NOUN
ftr-410	834	13	in	in	ADP
ftr-410	834	14	national	national	ADJ
ftr-410	834	15	cable	cable	NOUN
ftr-410	834	16	that	that	PRON
ftr-410	834	17	tax	tax	NOUN
ftr-410	834	18	regulations	regulation	NOUN
ftr-410	834	19	are	be	AUX
ftr-410	834	20	to	to	PART
ftr-410	834	21	be	be	AUX
ftr-410	834	22	excluded	exclude	VERB
ftr-410	834	23	from	from	ADP
ftr-410	834	24	150	150	NUM
ftr-410	834	25	.	.	PUNCT
ftr-410	835	1	see	see	VERB
ftr-410	835	2	gans	gan	NOUN
ftr-410	835	3	(	(	PUNCT
ftr-410	835	4	exploring	explore	VERB
ftr-410	835	5	mindset	mindset	NOUN
ftr-410	835	6	oftax	oftax	PROPN
ftr-410	835	7	court	court	NOUN
ftr-410	835	8	judges	judge	NOUN
ftr-410	835	9	)	)	PUNCT
ftr-410	835	10	,	,	PUNCT
ftr-410	835	11	supra	supra	PROPN
ftr-410	835	12	note	note	PROPN
ftr-410	835	13	117	117	NUM
ftr-410	835	14	,	,	PUNCT
ftr-410	835	15	at	at	ADP
ftr-410	835	16	780	780	NUM
ftr-410	835	17	.	.	PUNCT
ftr-410	836	1	see	see	VERB
ftr-410	836	2	also	also	ADV
ftr-410	836	3	aprill	aprill	PROPN
ftr-410	836	4	(	(	PUNCT
ftr-410	836	5	exploring	explore	VERB
ftr-410	836	6	mindset	mindset	NOUN
ftr-410	836	7	of	of	ADP
ftr-410	836	8	tax	tax	NOUN
ftr-410	836	9	court	court	NOUN
ftr-410	836	10	judges	judge	NOUN
ftr-410	836	11	)	)	PUNCT
ftr-410	836	12	,	,	PUNCT
ftr-410	836	13	supra	supra	PROPN
ftr-410	836	14	note	note	NOUN
ftr-410	836	15	125	125	NUM
ftr-410	836	16	at	at	ADP
ftr-410	836	17	2111	2111	NUM
ftr-410	836	18	-	-	SYM
ftr-410	836	19	12	12	NUM
ftr-410	836	20	.	.	PUNCT
ftr-410	836	21	151	151	NUM
ftr-410	836	22	.	.	PUNCT
ftr-410	837	1	swallows	swallow	VERB
ftr-410	837	2	holding	hold	VERB
ftr-410	837	3	v.	v.	ADP
ftr-410	837	4	comm'r	comm'r	NOUN
ftr-410	837	5	,	,	PUNCT
ftr-410	837	6	126	126	NUM
ftr-410	837	7	t.c	t.c	NOUN
ftr-410	837	8	.	.	PROPN
ftr-410	837	9	96	96	NUM
ftr-410	837	10	(	(	PUNCT
ftr-410	837	11	2006	2006	NUM
ftr-410	837	12	)	)	PUNCT
ftr-410	837	13	.	.	PUNCT
ftr-410	838	1	152	152	NUM
ftr-410	838	2	.	.	PUNCT
ftr-410	839	1	i	i	PRON
ftr-410	839	2	d.	d.	PROPN
ftr-410	839	3	at	at	ADP
ftr-410	839	4	144	144	NUM
ftr-410	839	5	-	-	SYM
ftr-410	839	6	45	45	NUM
ftr-410	839	7	.	.	PUNCT
ftr-410	840	1	it	it	PRON
ftr-410	840	2	should	should	AUX
ftr-410	840	3	be	be	AUX
ftr-410	840	4	noted	note	VERB
ftr-410	840	5	that	that	SCONJ
ftr-410	840	6	there	there	PRON
ftr-410	840	7	may	may	AUX
ftr-410	840	8	be	be	AUX
ftr-410	840	9	limits	limit	NOUN
ftr-410	840	10	on	on	ADP
ftr-410	840	11	an	an	DET
ftr-410	840	12	agency	agency	NOUN
ftr-410	840	13	's	's	PART
ftr-410	840	14	ability	ability	NOUN
ftr-410	840	15	under	under	ADP
ftr-410	840	16	national	national	ADJ
ftr-410	840	17	cable	cable	NOUN
ftr-410	840	18	to	to	PART
ftr-410	840	19	trump	trump	VERB
ftr-410	840	20	the	the	DET
ftr-410	840	21	courts	court	NOUN
ftr-410	840	22	.	.	PUNCT
ftr-410	841	1	in	in	ADP
ftr-410	841	2	general	general	ADJ
ftr-410	841	3	dynamics	dynamic	NOUN
ftr-410	841	4	land	land	NOUN
ftr-410	841	5	systems	systems	PROPN
ftr-410	841	6	,	,	PUNCT
ftr-410	841	7	inc	inc	PROPN
ftr-410	841	8	.	.	PROPN
ftr-410	842	1	v.	v.	PROPN
ftr-410	842	2	cline	cline	PROPN
ftr-410	842	3	540	540	NUM
ftr-410	842	4	u.s	u.s	PROPN
ftr-410	842	5	.	.	PROPN
ftr-410	842	6	581	581	NUM
ftr-410	842	7	(	(	PUNCT
ftr-410	842	8	2004	2004	NUM
ftr-410	842	9	)	)	PUNCT
ftr-410	842	10	,	,	PUNCT
ftr-410	842	11	the	the	DET
ftr-410	842	12	court	court	NOUN
ftr-410	842	13	relied	rely	VERB
ftr-410	842	14	on	on	ADP
ftr-410	842	15	a	a	DET
ftr-410	842	16	lower	low	ADJ
ftr-410	842	17	-	-	PUNCT
ftr-410	842	18	court	court	NOUN
ftr-410	842	19	consensus	consensus	NOUN
ftr-410	842	20	in	in	ADP
ftr-410	842	21	reaching	reach	VERB
ftr-410	842	22	the	the	DET
ftr-410	842	23	conclusion	conclusion	NOUN
ftr-410	842	24	that	that	SCONJ
ftr-410	842	25	the	the	DET
ftr-410	842	26	statute	statute	NOUN
ftr-410	842	27	was	be	AUX
ftr-410	842	28	unambiguous	unambiguous	ADJ
ftr-410	842	29	(	(	PUNCT
ftr-410	842	30	indicating	indicate	VERB
ftr-410	842	31	as	as	ADV
ftr-410	842	32	well	well	ADV
ftr-410	842	33	that	that	SCONJ
ftr-410	842	34	congress	congress	PROPN
ftr-410	842	35	'	'	PART
ftr-410	842	36	failure	failure	NOUN
ftr-410	842	37	to	to	PART
ftr-410	842	38	overturn	overturn	VERB
ftr-410	842	39	the	the	DET
ftr-410	842	40	consensus	consensus	NOUN
ftr-410	842	41	view	view	NOUN
ftr-410	842	42	could	could	AUX
ftr-410	842	43	be	be	AUX
ftr-410	842	44	read	read	VERB
ftr-410	842	45	as	as	ADP
ftr-410	842	46	acquiescence	acquiescence	NOUN
ftr-410	842	47	)	)	PUNCT
ftr-410	842	48	.	.	PUNCT
ftr-410	843	1	see	see	VERB
ftr-410	843	2	i	i	PRON
ftr-410	843	3	d.	d.	PROPN
ftr-410	843	4	at	at	ADP
ftr-410	843	5	593	593	NUM
ftr-410	843	6	-	-	SYM
ftr-410	843	7	94	94	NUM
ftr-410	843	8	.	.	PUNCT
ftr-410	844	1	see	see	VERB
ftr-410	844	2	also	also	ADV
ftr-410	844	3	smiley	smiley	ADJ
ftr-410	844	4	v.	v.	ADP
ftr-410	844	5	citibank	citibank	PROPN
ftr-410	844	6	(	(	PUNCT
ftr-410	844	7	south	south	PROPN
ftr-410	844	8	dakota	dakota	PROPN
ftr-410	844	9	)	)	PUNCT
ftr-410	845	1	n.a	n.a	PROPN
ftr-410	845	2	.	.	PROPN
ftr-410	845	3	,	,	PUNCT
ftr-410	845	4	517	517	NUM
ftr-410	845	5	u.s	u.s	PROPN
ftr-410	845	6	.	.	PROPN
ftr-410	845	7	735	735	NUM
ftr-410	845	8	(	(	PUNCT
ftr-410	845	9	1996	1996	NUM
ftr-410	845	10	)	)	PUNCT
ftr-410	845	11	(	(	PUNCT
ftr-410	845	12	indicating	indicate	VERB
ftr-410	845	13	that	that	SCONJ
ftr-410	845	14	disagreement	disagreement	NOUN
ftr-410	845	15	in	in	ADP
ftr-410	845	16	the	the	DET
ftr-410	845	17	lower	low	ADJ
ftr-410	845	18	courts	court	NOUN
ftr-410	845	19	suggested	suggest	VERB
ftr-410	845	20	that	that	SCONJ
ftr-410	845	21	the	the	DET
ftr-410	845	22	statute	statute	NOUN
ftr-410	845	23	was	be	AUX
ftr-410	845	24	ambiguous	ambiguous	ADJ
ftr-410	845	25	)	)	PUNCT
ftr-410	845	26	.	.	PUNCT
ftr-410	846	1	thus	thus	ADV
ftr-410	846	2	,	,	PUNCT
ftr-410	846	3	assuming	assume	VERB
ftr-410	846	4	that	that	SCONJ
ftr-410	846	5	a	a	DET
ftr-410	846	6	widely	widely	ADV
ftr-410	846	7	shared	share	VERB
ftr-410	846	8	consensus	consensus	NOUN
ftr-410	846	9	develops	develop	VERB
ftr-410	846	10	,	,	PUNCT
ftr-410	846	11	the	the	DET
ftr-410	846	12	agency	agency	NOUN
ftr-410	846	13	may	may	AUX
ftr-410	846	14	,	,	PUNCT
ftr-410	846	15	as	as	ADP
ftr-410	846	16	a	a	DET
ftr-410	846	17	practical	practical	ADJ
ftr-410	846	18	matter	matter	NOUN
ftr-410	846	19	,	,	PUNCT
ftr-410	846	20	forfeit	forfeit	VERB
ftr-410	846	21	its	its	PRON
ftr-410	846	22	ability	ability	NOUN
ftr-410	846	23	to	to	PART
ftr-410	846	24	take	take	VERB
ftr-410	846	25	a	a	DET
ftr-410	846	26	different	different	ADJ
ftr-410	846	27	approach	approach	NOUN
ftr-410	846	28	by	by	ADP
ftr-410	846	29	regulation	regulation	NOUN
ftr-410	846	30	.	.	PUNCT
ftr-410	847	1	whether	whether	SCONJ
ftr-410	847	2	the	the	DET
ftr-410	847	3	lower	low	ADJ
ftr-410	847	4	-	-	PUNCT
ftr-410	847	5	court	court	NOUN
ftr-410	847	6	consensus	consensus	NOUN
ftr-410	847	7	in	in	ADP
ftr-410	847	8	swallows	swallow	NOUN
ftr-410	847	9	holding	hold	VERB
ftr-410	847	10	,	,	PUNCT
ftr-410	847	11	consisting	consist	VERB
ftr-410	847	12	of	of	ADP
ftr-410	847	13	the	the	DET
ftr-410	847	14	fourth	fourth	ADJ
ftr-410	847	15	circuit	circuit	NOUN
ftr-410	847	16	's	's	PART
ftr-410	847	17	agreement	agreement	NOUN
ftr-410	847	18	with	with	ADP
ftr-410	847	19	the	the	DET
ftr-410	847	20	board	board	NOUN
ftr-410	847	21	of	of	ADP
ftr-410	847	22	tax	tax	NOUN
ftr-410	847	23	appeals	appeal	NOUN
ftr-410	847	24	,	,	PUNCT
ftr-410	847	25	is	be	AUX
ftr-410	847	26	sufficient	sufficient	ADJ
ftr-410	847	27	to	to	PART
ftr-410	847	28	satisfy	satisfy	VERB
ftr-410	847	29	the	the	DET
ftr-410	847	30	widelyshared	widelyshare	VERB
ftr-410	847	31	-	-	PUNCT
ftr-410	847	32	consensus	consensus	NOUN
ftr-410	847	33	criterion	criterion	NOUN
ftr-410	847	34	remains	remain	VERB
ftr-410	847	35	questionable	questionable	ADJ
ftr-410	847	36	in	in	ADP
ftr-410	847	37	that	that	PRON
ftr-410	847	38	,	,	PUNCT
ftr-410	847	39	in	in	ADP
ftr-410	847	40	general	general	ADJ
ftr-410	847	41	dynamics	dynamic	NOUN
ftr-410	847	42	,	,	PUNCT
ftr-410	847	43	the	the	DET
ftr-410	847	44	court	court	NOUN
ftr-410	847	45	relied	rely	VERB
ftr-410	847	46	on	on	ADP
ftr-410	847	47	a	a	DET
ftr-410	847	48	series	series	NOUN
ftr-410	847	49	of	of	ADP
ftr-410	847	50	uniform	uniform	ADJ
ftr-410	847	51	decisions	decision	NOUN
ftr-410	847	52	in	in	ADP
ftr-410	847	53	two	two	NUM
ftr-410	847	54	circuits	circuit	NOUN
ftr-410	847	55	courts	court	NOUN
ftr-410	847	56	and	and	CCONJ
ftr-410	847	57	numerous	numerous	ADJ
ftr-410	847	58	district	district	NOUN
ftr-410	847	59	courts	court	NOUN
ftr-410	847	60	as	as	ADV
ftr-410	847	61	well	well	ADV
ftr-410	847	62	as	as	ADP
ftr-410	847	63	an	an	DET
ftr-410	847	64	analysis	analysis	NOUN
ftr-410	847	65	in	in	ADP
ftr-410	847	66	its	its	PRON
ftr-410	847	67	own	own	ADJ
ftr-410	847	68	earlier	early	ADJ
ftr-410	847	69	decisions	decision	NOUN
ftr-410	847	70	.	.	PUNCT
ftr-410	848	1	see	see	VERB
ftr-410	848	2	i	i	PRON
ftr-410	848	3	d.	d.	PROPN
ftr-410	848	4	surprisingly	surprisingly	ADV
ftr-410	848	5	,	,	PUNCT
ftr-410	848	6	the	the	DET
ftr-410	848	7	tax	tax	NOUN
ftr-410	848	8	court	court	NOUN
ftr-410	848	9	in	in	ADP
ftr-410	848	10	swallows	swallow	NOUN
ftr-410	848	11	holding	hold	VERB
ftr-410	848	12	fails	fail	VERB
ftr-410	848	13	to	to	PART
ftr-410	848	14	cite	cite	VERB
ftr-410	848	15	general	general	ADJ
ftr-410	848	16	dynamics	dynamic	NOUN
ftr-410	848	17	.	.	PUNCT
ftr-410	849	1	questions	question	NOUN
ftr-410	849	2	also	also	ADV
ftr-410	849	3	remain	remain	VERB
ftr-410	849	4	about	about	ADP
ftr-410	849	5	general	general	ADJ
ftr-410	849	6	dynamics	dynamic	NOUN
ftr-410	849	7	itself	itself	PRON
ftr-410	849	8	.	.	PUNCT
ftr-410	850	1	consider	consider	VERB
ftr-410	850	2	,	,	PUNCT
ftr-410	850	3	for	for	ADP
ftr-410	850	4	example	example	NOUN
ftr-410	850	5	,	,	PUNCT
ftr-410	850	6	a	a	DET
ftr-410	850	7	statute	statute	NOUN
ftr-410	850	8	that	that	PRON
ftr-410	850	9	is	be	AUX
ftr-410	850	10	construed	construe	VERB
ftr-410	850	11	in	in	ADP
ftr-410	850	12	a	a	DET
ftr-410	850	13	similar	similar	ADJ
ftr-410	850	14	fashion	fashion	NOUN
ftr-410	850	15	by	by	ADP
ftr-410	850	16	different	different	ADJ
ftr-410	850	17	courts	court	NOUN
ftr-410	850	18	,	,	PUNCT
ftr-410	850	19	with	with	ADP
ftr-410	850	20	each	each	DET
ftr-410	850	21	successive	successive	ADJ
ftr-410	850	22	decision	decision	NOUN
ftr-410	850	23	adopting	adopt	VERB
ftr-410	850	24	the	the	DET
ftr-410	850	25	reasoning	reasoning	NOUN
ftr-410	850	26	of	of	ADP
ftr-410	850	27	the	the	DET
ftr-410	850	28	first	first	ADJ
ftr-410	850	29	decision	decision	NOUN
ftr-410	850	30	as	as	ADP
ftr-410	850	31	a	a	DET
ftr-410	850	32	matter	matter	NOUN
ftr-410	850	33	of	of	ADP
ftr-410	850	34	stare	stare	ADJ
ftr-410	850	35	decisis	decisis	NOUN
ftr-410	850	36	.	.	PUNCT
ftr-410	851	1	does	do	AUX
ftr-410	851	2	the	the	DET
ftr-410	851	3	agreement	agreement	NOUN
ftr-410	851	4	among	among	ADP
ftr-410	851	5	the	the	DET
ftr-410	851	6	courts	court	NOUN
ftr-410	851	7	suggest	suggest	VERB
ftr-410	851	8	that	that	SCONJ
ftr-410	851	9	the	the	DET
ftr-410	851	10	statute	statute	NOUN
ftr-410	851	11	is	be	AUX
ftr-410	851	12	unambiguous	unambiguous	ADJ
ftr-410	851	13	or	or	CCONJ
ftr-410	851	14	,	,	PUNCT
ftr-410	851	15	rather	rather	ADV
ftr-410	851	16	,	,	PUNCT
ftr-410	851	17	that	that	SCONJ
ftr-410	851	18	courts	court	NOUN
ftr-410	851	19	may	may	AUX
ftr-410	851	20	,	,	PUNCT
ftr-410	851	21	at	at	ADP
ftr-410	851	22	least	least	ADJ
ftr-410	851	23	in	in	ADP
ftr-410	851	24	close	close	ADJ
ftr-410	851	25	cases	case	NOUN
ftr-410	851	26	,	,	PUNCT
ftr-410	851	27	tend	tend	VERB
ftr-410	851	28	to	to	PART
ftr-410	851	29	agree	agree	VERB
ftr-410	851	30	with	with	ADP
ftr-410	851	31	each	each	DET
ftr-410	851	32	other	other	ADJ
ftr-410	851	33	?	?	PUNCT
ftr-410	852	1	finally	finally	ADV
ftr-410	852	2	,	,	PUNCT
ftr-410	852	3	it	it	PRON
ftr-410	852	4	is	be	AUX
ftr-410	852	5	noteworthy	noteworthy	ADJ
ftr-410	852	6	that	that	SCONJ
ftr-410	852	7	general	general	ADJ
ftr-410	852	8	dynamics	dynamic	NOUN
ftr-410	852	9	gives	give	VERB
ftr-410	852	10	agencies	agency	NOUN
ftr-410	852	11	an	an	DET
ftr-410	852	12	odd	odd	ADJ
ftr-410	852	13	incentive	incentive	NOUN
ftr-410	852	14	:	:	PUNCT
ftr-410	852	15	to	to	PART
ftr-410	852	16	overturn	overturn	VERB
ftr-410	852	17	an	an	DET
ftr-410	852	18	unfavorable	unfavorable	ADJ
ftr-410	852	19	court	court	NOUN
ftr-410	852	20	decision	decision	NOUN
ftr-410	852	21	quickly	quickly	ADV
ftr-410	852	22	in	in	ADP
ftr-410	852	23	order	order	NOUN
ftr-410	852	24	to	to	PART
ftr-410	852	25	avoid	avoid	VERB
ftr-410	852	26	the	the	DET
ftr-410	852	27	risk	risk	NOUN
ftr-410	852	28	that	that	SCONJ
ftr-410	852	29	a	a	DET
ftr-410	852	30	consensus	consensus	NOUN
ftr-410	852	31	might	might	AUX
ftr-410	852	32	develop	develop	VERB
ftr-410	852	33	,	,	PUNCT
ftr-410	852	34	rather	rather	ADV
ftr-410	852	35	than	than	ADP
ftr-410	852	36	taking	take	VERB
ftr-410	852	37	time	time	NOUN
ftr-410	852	38	to	to	PART
ftr-410	852	39	reflect	reflect	VERB
ftr-410	852	40	on	on	ADP
ftr-410	852	41	the	the	DET
ftr-410	852	42	issue	issue	NOUN
ftr-410	852	43	before	before	ADP
ftr-410	852	44	promulgating	promulgate	VERB
ftr-410	852	45	a	a	DET
ftr-410	852	46	regulation	regulation	NOUN
ftr-410	852	47	.	.	PUNCT
ftr-410	853	1	[	[	X
ftr-410	853	2	vol	vol	NOUN
ftr-410	853	3	.	.	PUNCT
ftr-410	853	4	7:9	7:9	NUM
ftr-410	854	1	a	a	DET
ftr-410	854	2	new	new	ADJ
ftr-410	854	3	model	model	NOUN
ftr-410	854	4	for	for	ADP
ftr-410	854	5	identifying	identify	VERB
ftr-410	854	6	basis	basis	NOUN
ftr-410	854	7	in	in	ADP
ftr-410	854	8	life	life	NOUN
ftr-410	854	9	insurance	insurance	VERB
ftr-410	854	10	its	its	PRON
ftr-410	854	11	framework	framework	NOUN
ftr-410	854	12	.	.	PUNCT
ftr-410	855	1	absent	absent	ADJ
ftr-410	855	2	some	some	DET
ftr-410	855	3	indication	indication	NOUN
ftr-410	855	4	from	from	ADP
ftr-410	855	5	congress	congress	PROPN
ftr-410	855	6	that	that	SCONJ
ftr-410	855	7	the	the	DET
ftr-410	855	8	irs	irs	PROPN
ftr-410	855	9	should	should	AUX
ftr-410	855	10	be	be	AUX
ftr-410	855	11	singled	single	VERB
ftr-410	855	12	out	out	ADP
ftr-410	855	13	in	in	ADP
ftr-410	855	14	this	this	DET
ftr-410	855	15	fashion	fashion	NOUN
ftr-410	855	16	,	,	PUNCT
ftr-410	855	17	the	the	DET
ftr-410	855	18	supreme	supreme	PROPN
ftr-410	855	19	court	court	PROPN
ftr-410	855	20	should	should	AUX
ftr-410	855	21	not	not	PART
ftr-410	855	22	be	be	AUX
ftr-410	855	23	lightly	lightly	ADV
ftr-410	855	24	understood	understand	VERB
ftr-410	855	25	as	as	ADP
ftr-410	855	26	having	having	AUX
ftr-410	855	27	intended	intend	VERB
ftr-410	855	28	to	to	PART
ftr-410	855	29	create	create	VERB
ftr-410	855	30	unstated	unstated	ADJ
ftr-410	855	31	,	,	PUNCT
ftr-410	855	32	tax	tax	NOUN
ftr-410	855	33	-	-	PUNCT
ftr-410	855	34	specific	specific	ADJ
ftr-410	855	35	exceptions	exception	NOUN
ftr-410	855	36	to	to	ADP
ftr-410	855	37	the	the	DET
ftr-410	855	38	administrative	administrative	ADJ
ftr-410	855	39	law	law	NOUN
ftr-410	855	40	framework	framework	NOUN
ftr-410	855	41	it	it	PRON
ftr-410	855	42	has	have	AUX
ftr-410	855	43	established	establish	VERB
ftr-410	855	44	.	.	PUNCT
ftr-410	856	1	in	in	ADP
ftr-410	856	2	short	short	ADJ
ftr-410	856	3	,	,	PUNCT
ftr-410	856	4	there	there	PRON
ftr-410	856	5	is	be	VERB
ftr-410	856	6	no	no	DET
ftr-410	856	7	basis	basis	NOUN
ftr-410	856	8	in	in	ADP
ftr-410	856	9	any	any	PRON
ftr-410	856	10	of	of	ADP
ftr-410	856	11	the	the	DET
ftr-410	856	12	supreme	supreme	PROPN
ftr-410	856	13	court	court	PROPN
ftr-410	856	14	's	's	PART
ftr-410	856	15	recent	recent	ADJ
ftr-410	856	16	decisions	decision	NOUN
ftr-410	856	17	to	to	PART
ftr-410	856	18	justify	justify	VERB
ftr-410	856	19	such	such	DET
ftr-410	856	20	an	an	DET
ftr-410	856	21	exception	exception	NOUN
ftr-410	856	22	.	.	PUNCT
ftr-410	857	1	'53	'53	NUM
ftr-410	857	2	153	153	NUM
ftr-410	857	3	.	.	PUNCT
ftr-410	858	1	the	the	DET
ftr-410	858	2	swallows	swallow	NOUN
ftr-410	858	3	holding	hold	VERB
ftr-410	858	4	court	court	NOUN
ftr-410	858	5	also	also	ADV
ftr-410	858	6	emphasized	emphasize	VERB
ftr-410	858	7	,	,	PUNCT
ftr-410	858	8	in	in	ADP
ftr-410	858	9	seeking	seek	VERB
ftr-410	858	10	to	to	PART
ftr-410	858	11	limit	limit	VERB
ftr-410	858	12	national	national	ADJ
ftr-410	858	13	cable	cable	NOUN
ftr-410	858	14	,	,	PUNCT
ftr-410	858	15	the	the	DET
ftr-410	858	16	fact	fact	NOUN
ftr-410	858	17	that	that	SCONJ
ftr-410	858	18	the	the	DET
ftr-410	858	19	irs	irs	PROPN
ftr-410	858	20	had	have	AUX
ftr-410	858	21	not	not	PART
ftr-410	858	22	consistently	consistently	ADV
ftr-410	858	23	maintained	maintain	VERB
ftr-410	858	24	the	the	DET
ftr-410	858	25	position	position	NOUN
ftr-410	858	26	taken	take	VERB
ftr-410	858	27	in	in	ADP
ftr-410	858	28	the	the	DET
ftr-410	858	29	new	new	ADJ
ftr-410	858	30	regulation	regulation	NOUN
ftr-410	858	31	.	.	PUNCT
ftr-410	859	1	swallows	swallow	NOUN
ftr-410	859	2	holding	hold	VERB
ftr-410	859	3	,	,	PUNCT
ftr-410	859	4	126	126	NUM
ftr-410	859	5	t.c	t.c	NOUN
ftr-410	859	6	.	.	PUNCT
ftr-410	860	1	no	no	INTJ
ftr-410	860	2	.	.	NOUN
ftr-410	860	3	6	6	NUM
ftr-410	860	4	at	at	ADP
ftr-410	860	5	144	144	NUM
ftr-410	860	6	.	.	PUNCT
ftr-410	861	1	but	but	CCONJ
ftr-410	861	2	the	the	DET
ftr-410	861	3	majority	majority	NOUN
ftr-410	861	4	failed	fail	VERB
ftr-410	861	5	to	to	PART
ftr-410	861	6	acknowledge	acknowledge	VERB
ftr-410	861	7	that	that	SCONJ
ftr-410	861	8	the	the	DET
ftr-410	861	9	court	court	NOUN
ftr-410	861	10	in	in	ADP
ftr-410	861	11	national	national	ADJ
ftr-410	861	12	cable	cable	NOUN
ftr-410	861	13	also	also	ADV
ftr-410	861	14	indicated	indicate	VERB
ftr-410	861	15	that	that	SCONJ
ftr-410	861	16	chevron	chevron	NOUN
ftr-410	861	17	contemplates	contemplate	VERB
ftr-410	861	18	that	that	SCONJ
ftr-410	861	19	agencies	agency	NOUN
ftr-410	861	20	can	can	AUX
ftr-410	861	21	freely	freely	ADV
ftr-410	861	22	change	change	VERB
ftr-410	861	23	their	their	PRON
ftr-410	861	24	position	position	NOUN
ftr-410	861	25	as	as	SCONJ
ftr-410	861	26	circumstances	circumstance	NOUN
ftr-410	861	27	warrant	warrant	VERB
ftr-410	861	28	and	and	CCONJ
ftr-410	861	29	that	that	SCONJ
ftr-410	861	30	,	,	PUNCT
ftr-410	861	31	unless	unless	SCONJ
ftr-410	861	32	they	they	PRON
ftr-410	861	33	are	be	AUX
ftr-410	861	34	arbitrary	arbitrary	ADJ
ftr-410	861	35	or	or	CCONJ
ftr-410	861	36	capricious	capricious	ADJ
ftr-410	861	37	,	,	PUNCT
ftr-410	861	38	the	the	DET
ftr-410	861	39	inconsistency	inconsistency	NOUN
ftr-410	861	40	does	do	AUX
ftr-410	861	41	not	not	PART
ftr-410	861	42	undermine	undermine	VERB
ftr-410	861	43	the	the	DET
ftr-410	861	44	validity	validity	NOUN
ftr-410	861	45	of	of	ADP
ftr-410	861	46	the	the	DET
ftr-410	861	47	new	new	ADJ
ftr-410	861	48	interpretation	interpretation	NOUN
ftr-410	861	49	.	.	PUNCT
ftr-410	862	1	see	see	VERB
ftr-410	862	2	nat'l	nat'l	PROPN
ftr-410	862	3	cable	cable	NOUN
ftr-410	862	4	&	&	CCONJ
ftr-410	862	5	telecomms	telecomms	PROPN
ftr-410	862	6	.	.	PUNCT
ftr-410	863	1	ass'n	ass'n	PROPN
ftr-410	863	2	v.	v.	ADP
ftr-410	863	3	brand	brand	NOUN
ftr-410	863	4	x	x	SYM
ftr-410	863	5	internet	internet	NOUN
ftr-410	863	6	servs	servs	NOUN
ftr-410	863	7	.	.	PUNCT
ftr-410	863	8	,	,	PUNCT
ftr-410	863	9	125	125	NUM
ftr-410	863	10	s.	s.	PROPN
ftr-410	863	11	ct	ct	PROPN
ftr-410	863	12	.	.	PROPN
ftr-410	863	13	2688	2688	NUM
ftr-410	863	14	,	,	PUNCT
ftr-410	863	15	2699	2699	NUM
ftr-410	863	16	-	-	SYM
ftr-410	863	17	2700	2700	NUM
ftr-410	863	18	(	(	PUNCT
ftr-410	863	19	2005	2005	NUM
ftr-410	863	20	)	)	PUNCT
ftr-410	863	21	.	.	PUNCT
ftr-410	864	1	as	as	ADP
ftr-410	864	2	suggesterd	suggesterd	NOUN
ftr-410	864	3	in	in	ADP
ftr-410	864	4	text	text	NOUN
ftr-410	864	5	,	,	PUNCT
ftr-410	864	6	many	many	ADJ
ftr-410	864	7	regulations	regulation	NOUN
ftr-410	864	8	promulgated	promulgate	VERB
ftr-410	864	9	for	for	ADP
ftr-410	864	10	the	the	DET
ftr-410	864	11	purpose	purpose	NOUN
ftr-410	864	12	of	of	ADP
ftr-410	864	13	overturning	overturn	VERB
ftr-410	864	14	court	court	NOUN
ftr-410	864	15	decisions	decision	NOUN
ftr-410	864	16	will	will	AUX
ftr-410	864	17	become	become	VERB
ftr-410	864	18	vulnerable	vulnerable	ADJ
ftr-410	864	19	ifthe	ifthe	NOUN
ftr-410	864	20	tax	tax	NOUN
ftr-410	864	21	court	court	NOUN
ftr-410	864	22	's	's	PART
ftr-410	864	23	failure	failure	NOUN
ftr-410	864	24	to	to	PART
ftr-410	864	25	embrace	embrace	VERB
ftr-410	864	26	national	national	ADJ
ftr-410	864	27	cable	cable	NOUN
ftr-410	864	28	is	be	AUX
ftr-410	864	29	sustained	sustain	VERB
ftr-410	864	30	.	.	PUNCT
ftr-410	865	1	the	the	DET
ftr-410	865	2	most	most	ADV
ftr-410	865	3	recent	recent	ADJ
ftr-410	865	4	example	example	NOUN
ftr-410	865	5	is	be	AUX
ftr-410	865	6	a	a	DET
ftr-410	865	7	proposed	propose	VERB
ftr-410	865	8	regulation	regulation	NOUN
ftr-410	865	9	that	that	PRON
ftr-410	865	10	would	would	AUX
ftr-410	865	11	substantially	substantially	ADV
ftr-410	865	12	alter	alter	VERB
ftr-410	865	13	the	the	DET
ftr-410	865	14	income	income	NOUN
ftr-410	865	15	tax	tax	NOUN
ftr-410	865	16	treatment	treatment	NOUN
ftr-410	865	17	of	of	ADP
ftr-410	865	18	private	private	ADJ
ftr-410	865	19	annuities	annuity	NOUN
ftr-410	865	20	.	.	PUNCT
ftr-410	866	1	see	see	VERB
ftr-410	866	2	prop	prop	NOUN
ftr-410	866	3	treas	treas	PROPN
ftr-410	866	4	.	.	PUNCT
ftr-410	867	1	reg	reg	PROPN
ftr-410	867	2	.	.	PUNCT
ftr-410	868	1	§	§	PROPN
ftr-410	868	2	1.72	1.72	NUM
ftr-410	868	3	-	-	SYM
ftr-410	868	4	6	6	NUM
ftr-410	868	5	and	and	CCONJ
ftr-410	868	6	§	§	PROPN
ftr-410	868	7	1.1001	1.1001	NUM
ftr-410	868	8	-	-	SYM
ftr-410	868	9	1	1	NUM
ftr-410	868	10	,	,	PUNCT
ftr-410	868	11	71	71	NUM
ftr-410	868	12	fed	feed	VERB
ftr-410	868	13	reg	reg	NOUN
ftr-410	868	14	.	.	PUNCT
ftr-410	869	1	61441	61441	NUM
ftr-410	869	2	-	-	SYM
ftr-410	869	3	01	01	NUM
ftr-410	869	4	(	(	PUNCT
ftr-410	869	5	oct	oct	PROPN
ftr-410	869	6	.	.	PROPN
ftr-410	869	7	18	18	NUM
ftr-410	869	8	,	,	PUNCT
ftr-410	869	9	2006	2006	NUM
ftr-410	869	10	)	)	PUNCT
ftr-410	869	11	.	.	PUNCT
ftr-410	870	1	in	in	ADP
ftr-410	870	2	the	the	DET
ftr-410	870	3	preamble	preamble	NOUN
ftr-410	870	4	,	,	PUNCT
ftr-410	870	5	the	the	DET
ftr-410	870	6	treasury	treasury	NOUN
ftr-410	870	7	explains	explain	VERB
ftr-410	870	8	that	that	SCONJ
ftr-410	870	9	the	the	DET
ftr-410	870	10	approach	approach	NOUN
ftr-410	870	11	taken	take	VERB
ftr-410	870	12	in	in	ADP
ftr-410	870	13	a	a	DET
ftr-410	870	14	1933	1933	NUM
ftr-410	870	15	board	board	NOUN
ftr-410	870	16	of	of	ADP
ftr-410	870	17	tax	tax	NOUN
ftr-410	870	18	appeals	appeal	NOUN
ftr-410	870	19	decision	decision	NOUN
ftr-410	870	20	that	that	PRON
ftr-410	870	21	was	be	AUX
ftr-410	870	22	based	base	VERB
ftr-410	870	23	on	on	ADP
ftr-410	870	24	burnet	burnet	PROPN
ftr-410	870	25	v.	v.	PROPN
ftr-410	870	26	logan	logan	PROPN
ftr-410	870	27	,	,	PUNCT
ftr-410	870	28	283	283	NUM
ftr-410	870	29	u.s	u.s	PROPN
ftr-410	870	30	.	.	PROPN
ftr-410	870	31	404	404	NUM
ftr-410	870	32	(	(	PUNCT
ftr-410	870	33	1931	1931	NUM
ftr-410	870	34	)	)	PUNCT
ftr-410	870	35	,	,	PUNCT
ftr-410	870	36	as	as	ADV
ftr-410	870	37	well	well	ADV
ftr-410	870	38	as	as	ADP
ftr-410	870	39	the	the	DET
ftr-410	870	40	approach	approach	NOUN
ftr-410	870	41	taken	take	VERB
ftr-410	870	42	in	in	ADP
ftr-410	870	43	rev	rev	PROPN
ftr-410	870	44	.	.	PROPN
ftr-410	870	45	rul	rul	PROPN
ftr-410	870	46	69	69	NUM
ftr-410	870	47	-	-	SYM
ftr-410	870	48	74	74	NUM
ftr-410	870	49	,	,	PUNCT
ftr-410	870	50	1969	1969	NUM
ftr-410	870	51	-	-	SYM
ftr-410	870	52	1	1	NUM
ftr-410	870	53	c.b	c.b	PROPN
ftr-410	870	54	.	.	PROPN
ftr-410	870	55	43	43	NUM
ftr-410	870	56	,	,	PUNCT
ftr-410	870	57	can	can	AUX
ftr-410	870	58	not	not	PART
ftr-410	870	59	be	be	AUX
ftr-410	870	60	followed	follow	VERB
ftr-410	870	61	if	if	SCONJ
ftr-410	870	62	taxpayer	taxpayer	NOUN
ftr-410	870	63	abuse	abuse	NOUN
ftr-410	870	64	is	be	AUX
ftr-410	870	65	to	to	PART
ftr-410	870	66	be	be	AUX
ftr-410	870	67	prevented	prevent	VERB
ftr-410	870	68	.	.	PUNCT
ftr-410	871	1	see	see	VERB
ftr-410	871	2	i	i	PRON
ftr-410	871	3	d.	d.	PROPN
ftr-410	871	4	whereas	whereas	SCONJ
ftr-410	871	5	this	this	DET
ftr-410	871	6	proposal	proposal	NOUN
ftr-410	871	7	would	would	AUX
ftr-410	871	8	,	,	PUNCT
ftr-410	871	9	in	in	ADP
ftr-410	871	10	all	all	DET
ftr-410	871	11	likelihood	likelihood	NOUN
ftr-410	871	12	,	,	PUNCT
ftr-410	871	13	be	be	AUX
ftr-410	871	14	invalidated	invalidated	ADJ
ftr-410	871	15	if	if	SCONJ
ftr-410	871	16	the	the	DET
ftr-410	871	17	swallows	swallow	NOUN
ftr-410	871	18	holding	hold	VERB
ftr-410	871	19	analysis	analysis	NOUN
ftr-410	871	20	were	be	AUX
ftr-410	871	21	applied	apply	VERB
ftr-410	871	22	,	,	PUNCT
ftr-410	871	23	it	it	PRON
ftr-410	871	24	would	would	AUX
ftr-410	871	25	unquestionably	unquestionably	ADV
ftr-410	871	26	be	be	AUX
ftr-410	871	27	sustained	sustain	VERB
ftr-410	871	28	under	under	ADP
ftr-410	871	29	national	national	ADJ
ftr-410	871	30	cable	cable	NOUN
ftr-410	871	31	inasmuch	inasmuch	ADJ
ftr-410	871	32	as	as	SCONJ
ftr-410	871	33	the	the	DET
ftr-410	871	34	neither	neither	PRON
ftr-410	871	35	irc	irc	PROPN
ftr-410	871	36	§	§	PROPN
ftr-410	871	37	1001	1001	NUM
ftr-410	871	38	nor	nor	CCONJ
ftr-410	871	39	§	§	PROPN
ftr-410	871	40	72	72	NUM
ftr-410	871	41	unambiguously	unambiguously	ADV
ftr-410	871	42	resolves	resolve	VERB
ftr-410	871	43	the	the	DET
ftr-410	871	44	issues	issue	NOUN
ftr-410	871	45	addressed	address	VERB
ftr-410	871	46	in	in	ADP
ftr-410	871	47	the	the	DET
ftr-410	871	48	proposal	proposal	NOUN
ftr-410	871	49	.	.	PUNCT
ftr-410	872	1	note	note	NOUN
ftr-410	872	2	,	,	PUNCT
ftr-410	872	3	however	however	ADV
ftr-410	872	4	,	,	PUNCT
ftr-410	872	5	that	that	SCONJ
ftr-410	872	6	in	in	ADP
ftr-410	872	7	estate	estate	NOUN
ftr-410	872	8	of	of	ADP
ftr-410	872	9	gerson	gerson	PROPN
ftr-410	872	10	v.	v.	ADP
ftr-410	872	11	comm'r	comm'r	PROPN
ftr-410	872	12	,	,	PUNCT
ftr-410	872	13	127	127	NUM
ftr-410	872	14	t.c	t.c	NOUN
ftr-410	872	15	.	.	PUNCT
ftr-410	873	1	no	no	DET
ftr-410	873	2	11	11	NUM
ftr-410	873	3	(	(	PUNCT
ftr-410	873	4	2006	2006	NUM
ftr-410	873	5	)	)	PUNCT
ftr-410	873	6	,	,	PUNCT
ftr-410	873	7	decided	decide	VERB
ftr-410	873	8	just	just	ADV
ftr-410	873	9	before	before	ADP
ftr-410	873	10	publication	publication	NOUN
ftr-410	873	11	of	of	ADP
ftr-410	873	12	this	this	DET
ftr-410	873	13	article	article	NOUN
ftr-410	873	14	,	,	PUNCT
ftr-410	873	15	the	the	DET
ftr-410	873	16	court	court	NOUN
ftr-410	873	17	sustained	sustain	VERB
ftr-410	873	18	a	a	DET
ftr-410	873	19	generation	generation	NOUN
ftr-410	873	20	skipping	skip	VERB
ftr-410	873	21	tax	tax	NOUN
ftr-410	873	22	regulation	regulation	NOUN
ftr-410	873	23	designed	design	VERB
ftr-410	873	24	to	to	PART
ftr-410	873	25	overturn	overturn	VERB
ftr-410	873	26	circuit	circuit	NOUN
ftr-410	873	27	court	court	NOUN
ftr-410	873	28	precedent	precedent	NOUN
ftr-410	873	29	.	.	PUNCT
ftr-410	874	1	adhering	adhere	VERB
ftr-410	874	2	to	to	ADP
ftr-410	874	3	its	its	PRON
ftr-410	874	4	decision	decision	NOUN
ftr-410	874	5	in	in	ADP
ftr-410	874	6	swallows	swallow	NOUN
ftr-410	874	7	holding	hold	VERB
ftr-410	874	8	,	,	PUNCT
ftr-410	874	9	the	the	DET
ftr-410	874	10	court	court	NOUN
ftr-410	874	11	applied	apply	VERB
ftr-410	874	12	the	the	DET
ftr-410	874	13	national	national	ADJ
ftr-410	874	14	muffler	muffler	NOUN
ftr-410	874	15	standard	standard	PROPN
ftr-410	874	16	rather	rather	ADV
ftr-410	874	17	than	than	ADP
ftr-410	874	18	chevron	chevron	NOUN
ftr-410	874	19	,	,	PUNCT
ftr-410	874	20	indicating	indicate	VERB
ftr-410	874	21	,	,	PUNCT
ftr-410	874	22	as	as	SCONJ
ftr-410	874	23	it	it	PRON
ftr-410	874	24	did	do	VERB
ftr-410	874	25	in	in	ADP
ftr-410	874	26	swallows	swallow	NOUN
ftr-410	874	27	holding	hold	VERB
ftr-410	874	28	,	,	PUNCT
ftr-410	874	29	that	that	SCONJ
ftr-410	874	30	the	the	DET
ftr-410	874	31	result	result	NOUN
ftr-410	874	32	would	would	AUX
ftr-410	874	33	be	be	AUX
ftr-410	874	34	the	the	DET
ftr-410	874	35	same	same	ADJ
ftr-410	874	36	under	under	ADP
ftr-410	874	37	either	either	CCONJ
ftr-410	874	38	standard	standard	NOUN
ftr-410	874	39	and	and	CCONJ
ftr-410	874	40	that	that	SCONJ
ftr-410	874	41	there	there	PRON
ftr-410	874	42	was	be	VERB
ftr-410	874	43	therefore	therefore	ADV
ftr-410	874	44	no	no	DET
ftr-410	874	45	need	need	NOUN
ftr-410	874	46	to	to	PART
ftr-410	874	47	compare	compare	VERB
ftr-410	874	48	the	the	DET
ftr-410	874	49	two	two	NUM
ftr-410	874	50	standards	standard	NOUN
ftr-410	874	51	.	.	PUNCT
ftr-410	875	1	in	in	ADP
ftr-410	875	2	terms	term	NOUN
ftr-410	875	3	of	of	ADP
ftr-410	875	4	national	national	ADJ
ftr-410	875	5	cable	cable	NOUN
ftr-410	875	6	,	,	PUNCT
ftr-410	875	7	without	without	ADP
ftr-410	875	8	acknowledging	acknowledge	VERB
ftr-410	875	9	its	its	PRON
ftr-410	875	10	shift	shift	NOUN
ftr-410	875	11	,	,	PUNCT
ftr-410	875	12	the	the	DET
ftr-410	875	13	court	court	NOUN
ftr-410	875	14	deviated	deviate	VERB
ftr-410	875	15	from	from	ADP
ftr-410	875	16	swallows	swallow	NOUN
ftr-410	875	17	holding	hold	VERB
ftr-410	875	18	.	.	PUNCT
ftr-410	876	1	it	it	PRON
ftr-410	876	2	concluded	conclude	VERB
ftr-410	876	3	that	that	SCONJ
ftr-410	876	4	,	,	PUNCT
ftr-410	876	5	under	under	ADP
ftr-410	876	6	the	the	DET
ftr-410	876	7	national	national	ADJ
ftr-410	876	8	cable	cable	NOUN
ftr-410	876	9	framework	framework	NOUN
ftr-410	876	10	,	,	PUNCT
ftr-410	876	11	where	where	SCONJ
ftr-410	876	12	the	the	DET
ftr-410	876	13	courts	court	NOUN
ftr-410	876	14	are	be	AUX
ftr-410	876	15	in	in	ADP
ftr-410	876	16	conflict	conflict	NOUN
ftr-410	876	17	about	about	ADP
ftr-410	876	18	the	the	DET
ftr-410	876	19	meaning	meaning	NOUN
ftr-410	876	20	of	of	ADP
ftr-410	876	21	a	a	DET
ftr-410	876	22	code	code	NOUN
ftr-410	876	23	section	section	NOUN
ftr-410	876	24	,	,	PUNCT
ftr-410	876	25	an	an	DET
ftr-410	876	26	interpretive	interpretive	ADJ
ftr-410	876	27	regulation	regulation	NOUN
ftr-410	876	28	can	can	AUX
ftr-410	876	29	resolve	resolve	VERB
ftr-410	876	30	the	the	DET
ftr-410	876	31	conflict	conflict	NOUN
ftr-410	876	32	.	.	PUNCT
ftr-410	877	1	thus	thus	ADV
ftr-410	877	2	,	,	PUNCT
ftr-410	877	3	unlike	unlike	ADP
ftr-410	877	4	swallows	swallow	NOUN
ftr-410	877	5	holding	hold	VERB
ftr-410	877	6	,	,	PUNCT
ftr-410	877	7	gerson	gerson	PROPN
ftr-410	877	8	contemplates	contemplate	VERB
ftr-410	877	9	that	that	SCONJ
ftr-410	877	10	national	national	ADJ
ftr-410	877	11	cable	cable	NOUN
ftr-410	877	12	can	can	AUX
ftr-410	877	13	apply	apply	VERB
ftr-410	877	14	to	to	ADP
ftr-410	877	15	interpretive	interpretive	ADJ
ftr-410	877	16	tax	tax	NOUN
ftr-410	877	17	regulations	regulation	NOUN
ftr-410	877	18	.	.	PUNCT
ftr-410	878	1	unfortunately	unfortunately	ADV
ftr-410	878	2	,	,	PUNCT
ftr-410	878	3	however	however	ADV
ftr-410	878	4	,	,	PUNCT
ftr-410	878	5	gerson	gerson	PROPN
ftr-410	878	6	fails	fail	VERB
ftr-410	878	7	to	to	PART
ftr-410	878	8	recognize	recognize	VERB
ftr-410	878	9	that	that	SCONJ
ftr-410	878	10	only	only	ADV
ftr-410	878	11	a	a	DET
ftr-410	878	12	chevron	chevron	NOUN
ftr-410	878	13	-	-	PUNCT
ftr-410	878	14	type	type	NOUN
ftr-410	878	15	interpretation	interpretation	NOUN
ftr-410	878	16	can	can	AUX
ftr-410	878	17	overturn	overturn	VERB
ftr-410	878	18	a	a	DET
ftr-410	878	19	court	court	NOUN
ftr-410	878	20	decision	decision	NOUN
ftr-410	878	21	.	.	PUNCT
ftr-410	879	1	see	see	VERB
ftr-410	879	2	national	national	ADJ
ftr-410	879	3	cable	cable	NOUN
ftr-410	879	4	,	,	PUNCT
ftr-410	879	5	125	125	NUM
ftr-410	879	6	s.	s.	PROPN
ftr-410	879	7	ct	ct	PROPN
ftr-410	879	8	.	.	PUNCT
ftr-410	880	1	at	at	ADP
ftr-410	880	2	2701	2701	NUM
ftr-410	880	3	(	(	PUNCT
ftr-410	880	4	indicating	indicate	VERB
ftr-410	880	5	that	that	SCONJ
ftr-410	880	6	"	"	PUNCT
ftr-410	880	7	the	the	DET
ftr-410	880	8	court	court	NOUN
ftr-410	880	9	's	's	PART
ftr-410	880	10	prior	prior	ADJ
ftr-410	880	11	ruling	ruling	NOUN
ftr-410	880	12	remains	remain	VERB
ftr-410	880	13	binding	bind	VERB
ftr-410	880	14	law	law	NOUN
ftr-410	880	15	"	"	PUNCT
ftr-410	880	16	in	in	ADP
ftr-410	880	17	the	the	DET
ftr-410	880	18	case	case	NOUN
ftr-410	880	19	of	of	ADP
ftr-410	880	20	an	an	DET
ftr-410	880	21	"	"	PUNCT
ftr-410	880	22	agency	agency	NOUN
ftr-410	880	23	interpretation	interpretation	NOUN
ftr-410	880	24	to	to	PART
ftr-410	880	25	which	which	DET
ftr-410	880	26	chevron	chevron	NOUN
ftr-410	880	27	is	be	AUX
ftr-410	880	28	inapplicable	inapplicable	ADJ
ftr-410	880	29	"	"	PUNCT
ftr-410	880	30	)	)	PUNCT
ftr-410	880	31	.	.	PUNCT
ftr-410	881	1	thus	thus	ADV
ftr-410	881	2	,	,	PUNCT
ftr-410	881	3	it	it	PRON
ftr-410	881	4	would	would	AUX
ftr-410	881	5	seem	seem	VERB
ftr-410	881	6	that	that	SCONJ
ftr-410	881	7	the	the	DET
ftr-410	881	8	court	court	NOUN
ftr-410	881	9	erred	err	VERB
ftr-410	881	10	not	not	PART
ftr-410	881	11	only	only	ADV
ftr-410	881	12	in	in	ADP
ftr-410	881	13	failing	fail	VERB
ftr-410	881	14	to	to	PART
ftr-410	881	15	apply	apply	VERB
ftr-410	881	16	the	the	DET
ftr-410	881	17	national	national	ADJ
ftr-410	881	18	cable	cable	NOUN
ftr-410	881	19	framework	framework	NOUN
ftr-410	881	20	in	in	ADP
ftr-410	881	21	swallows	swallow	NOUN
ftr-410	881	22	holding	hold	VERB
ftr-410	881	23	,	,	PUNCT
ftr-410	881	24	but	but	CCONJ
ftr-410	881	25	also	also	ADV
ftr-410	881	26	in	in	ADP
ftr-410	881	27	failing	fail	VERB
ftr-410	881	28	to	to	PART
ftr-410	881	29	appreciate	appreciate	VERB
ftr-410	881	30	in	in	ADP
ftr-410	881	31	gerson	gerson	PROPN
ftr-410	881	32	that	that	SCONJ
ftr-410	881	33	a	a	DET
ftr-410	881	34	non	non	ADJ
ftr-410	881	35	-	-	ADJ
ftr-410	881	36	chevron	chevron	ADJ
ftr-410	881	37	(	(	PUNCT
ftr-410	881	38	national	national	ADJ
ftr-410	881	39	muffler	muffler	NOUN
ftr-410	881	40	)	)	PUNCT
ftr-410	881	41	regulation	regulation	NOUN
ftr-410	881	42	can	can	AUX
ftr-410	881	43	not	not	PART
ftr-410	881	44	be	be	AUX
ftr-410	881	45	used	use	VERB
ftr-410	881	46	to	to	PART
ftr-410	881	47	overturn	overturn	VERB
ftr-410	881	48	a	a	DET
ftr-410	881	49	court	court	NOUN
ftr-410	881	50	decision	decision	NOUN
ftr-410	881	51	.	.	PUNCT
ftr-410	882	1	unless	unless	SCONJ
ftr-410	882	2	the	the	DET
ftr-410	882	3	tax	tax	NOUN
ftr-410	882	4	court	court	NOUN
ftr-410	882	5	embraces	embrace	VERB
ftr-410	882	6	chevron	chevron	NOUN
ftr-410	882	7	,	,	PUNCT
ftr-410	882	8	it	it	PRON
ftr-410	882	9	will	will	AUX
ftr-410	882	10	eventually	eventually	ADV
ftr-410	882	11	have	have	VERB
ftr-410	882	12	to	to	PART
ftr-410	882	13	confront	confront	VERB
ftr-410	882	14	the	the	DET
ftr-410	882	15	reality	reality	NOUN
ftr-410	882	16	that	that	SCONJ
ftr-410	882	17	,	,	PUNCT
ftr-410	882	18	under	under	ADP
ftr-410	882	19	national	national	ADJ
ftr-410	882	20	cable	cable	NOUN
ftr-410	882	21	,	,	PUNCT
ftr-410	882	22	a	a	DET
ftr-410	882	23	non	non	ADJ
ftr-410	882	24	-	-	ADJ
ftr-410	882	25	chevron	chevron	ADJ
ftr-410	882	26	regulation	regulation	NOUN
ftr-410	882	27	can	can	AUX
ftr-410	882	28	not	not	PART
ftr-410	882	29	interfere	interfere	VERB
ftr-410	882	30	with	with	ADP
ftr-410	882	31	precedent	precedent	NOUN
ftr-410	882	32	.	.	PUNCT
ftr-410	883	1	in	in	ADP
ftr-410	883	2	short	short	ADJ
ftr-410	883	3	,	,	PUNCT
ftr-410	883	4	the	the	DET
ftr-410	883	5	tax	tax	NOUN
ftr-410	883	6	court	court	NOUN
ftr-410	883	7	must	must	AUX
ftr-410	883	8	choose	choose	VERB
ftr-410	883	9	between	between	ADP
ftr-410	883	10	two	two	NUM
ftr-410	883	11	inconsistent	inconsistent	ADJ
ftr-410	883	12	propositions	proposition	NOUN
ftr-410	883	13	that	that	PRON
ftr-410	883	14	it	it	PRON
ftr-410	883	15	advances	advance	VERB
ftr-410	883	16	in	in	ADP
ftr-410	883	17	gerson	gerson	PROPN
ftr-410	883	18	:	:	PUNCT
ftr-410	883	19	that	that	SCONJ
ftr-410	883	20	chevron	chevron	NOUN
ftr-410	883	21	may	may	AUX
ftr-410	883	22	not	not	PART
ftr-410	883	23	apply	apply	VERB
ftr-410	883	24	to	to	ADP
ftr-410	883	25	interpretive	interpretive	ADJ
ftr-410	883	26	tax	tax	NOUN
ftr-410	883	27	regulations	regulation	NOUN
ftr-410	883	28	and	and	CCONJ
ftr-410	883	29	that	that	SCONJ
ftr-410	883	30	interpretive	interpretive	ADJ
ftr-410	883	31	tax	tax	NOUN
ftr-410	883	32	regulations	regulation	NOUN
ftr-410	883	33	can	can	AUX
ftr-410	883	34	overturn	overturn	VERB
ftr-410	883	35	precedent	precedent	NOUN
ftr-410	883	36	.	.	PUNCT
ftr-410	884	1	for	for	ADP
ftr-410	884	2	a	a	DET
ftr-410	884	3	discussion	discussion	NOUN
ftr-410	884	4	2006	2006	NUM
ftr-410	884	5	]	]	PUNCT
ftr-410	884	6	florida	florida	PROPN
ftr-410	884	7	tax	tax	PROPN
ftr-410	884	8	review	review	NOUN
ftr-410	884	9	this	this	PRON
ftr-410	884	10	is	be	AUX
ftr-410	884	11	not	not	PART
ftr-410	884	12	to	to	PART
ftr-410	884	13	suggest	suggest	VERB
ftr-410	884	14	that	that	SCONJ
ftr-410	884	15	,	,	PUNCT
ftr-410	884	16	as	as	ADP
ftr-410	884	17	a	a	DET
ftr-410	884	18	matter	matter	NOUN
ftr-410	884	19	of	of	ADP
ftr-410	884	20	policy	policy	NOUN
ftr-410	884	21	,	,	PUNCT
ftr-410	884	22	such	such	DET
ftr-410	884	23	an	an	DET
ftr-410	884	24	exception	exception	NOUN
ftr-410	884	25	would	would	AUX
ftr-410	884	26	be	be	AUX
ftr-410	884	27	inappropriate	inappropriate	ADJ
ftr-410	884	28	.	.	PUNCT
ftr-410	885	1	indeed	indeed	ADV
ftr-410	885	2	,	,	PUNCT
ftr-410	885	3	given	give	VERB
ftr-410	885	4	the	the	DET
ftr-410	885	5	irs	irs	PROPN
ftr-410	885	6	's	's	PART
ftr-410	885	7	interest	interest	NOUN
ftr-410	885	8	in	in	ADP
ftr-410	885	9	vindicating	vindicate	VERB
ftr-410	885	10	itself	itself	PRON
ftr-410	885	11	after	after	ADP
ftr-410	885	12	sustaining	sustain	VERB
ftr-410	885	13	a	a	DET
ftr-410	885	14	defeat	defeat	NOUN
ftr-410	885	15	in	in	ADP
ftr-410	885	16	court	court	NOUN
ftr-410	885	17	,	,	PUNCT
ftr-410	885	18	one	one	PRON
ftr-410	885	19	might	might	AUX
ftr-410	885	20	question	question	VERB
ftr-410	885	21	whether	whether	SCONJ
ftr-410	885	22	it	it	PRON
ftr-410	885	23	would	would	AUX
ftr-410	885	24	be	be	AUX
ftr-410	885	25	salutary	salutary	ADJ
ftr-410	885	26	to	to	PART
ftr-410	885	27	permit	permit	VERB
ftr-410	885	28	the	the	DET
ftr-410	885	29	government	government	NOUN
ftr-410	885	30	to	to	PART
ftr-410	885	31	convert	convert	VERB
ftr-410	885	32	its	its	PRON
ftr-410	885	33	losses	loss	NOUN
ftr-410	885	34	into	into	ADP
ftr-410	885	35	victory	victory	NOUN
ftr-410	885	36	by	by	ADP
ftr-410	885	37	regulation	regulation	NOUN
ftr-410	885	38	.	.	PUNCT
ftr-410	885	39	"	"	PUNCT
ftr-410	886	1	however	however	ADV
ftr-410	886	2	,	,	PUNCT
ftr-410	886	3	unless	unless	SCONJ
ftr-410	886	4	congress	congress	PROPN
ftr-410	886	5	decides	decide	VERB
ftr-410	886	6	to	to	PART
ftr-410	886	7	create	create	VERB
ftr-410	886	8	a	a	DET
ftr-410	886	9	special	special	ADJ
ftr-410	886	10	regime	regime	NOUN
ftr-410	886	11	for	for	ADP
ftr-410	886	12	tax	tax	NOUN
ftr-410	886	13	interpretations	interpretation	NOUN
ftr-410	886	14	,	,	PUNCT
ftr-410	886	15	the	the	DET
ftr-410	886	16	national	national	ADJ
ftr-410	886	17	cable	cable	NOUN
ftr-410	886	18	framework	framework	NOUN
ftr-410	886	19	appears	appear	VERB
ftr-410	886	20	to	to	PART
ftr-410	886	21	apply	apply	VERB
ftr-410	886	22	to	to	ADP
ftr-410	886	23	all	all	DET
ftr-410	886	24	agencies	agency	NOUN
ftr-410	886	25	issuing	issue	VERB
ftr-410	886	26	interpretations	interpretation	NOUN
ftr-410	886	27	under	under	ADP
ftr-410	886	28	the	the	DET
ftr-410	886	29	chevron	chevron	NOUN
ftr-410	886	30	standard	standard	NOUN
ftr-410	886	31	.	.	PUNCT
ftr-410	887	1	the	the	DET
ftr-410	887	2	irs	irs	PROPN
ftr-410	887	3	must	must	AUX
ftr-410	887	4	,	,	PUNCT
ftr-410	887	5	at	at	ADP
ftr-410	887	6	the	the	DET
ftr-410	887	7	very	very	ADV
ftr-410	887	8	least	least	ADJ
ftr-410	887	9	,	,	PUNCT
ftr-410	887	10	revoke	revoke	VERB
ftr-410	887	11	reverend	reverend	NOUN
ftr-410	887	12	ruling	rule	VERB
ftr-410	887	13	70	70	NUM
ftr-410	887	14	-	-	SYM
ftr-410	887	15	38	38	NUM
ftr-410	887	16	.	.	PUNCT
ftr-410	888	1	it	it	PRON
ftr-410	888	2	might	might	AUX
ftr-410	888	3	then	then	ADV
ftr-410	888	4	adopt	adopt	VERB
ftr-410	888	5	the	the	DET
ftr-410	888	6	hypothetical	hypothetical	ADJ
ftr-410	888	7	term	term	NOUN
ftr-410	888	8	method	method	NOUN
ftr-410	888	9	in	in	ADP
ftr-410	888	10	a	a	DET
ftr-410	888	11	new	new	ADJ
ftr-410	888	12	ruling	ruling	NOUN
ftr-410	888	13	.	.	PUNCT
ftr-410	889	1	however	however	ADV
ftr-410	889	2	,	,	PUNCT
ftr-410	889	3	given	give	VERB
ftr-410	889	4	the	the	DET
ftr-410	889	5	low	low	ADJ
ftr-410	889	6	level	level	NOUN
ftr-410	889	7	of	of	ADP
ftr-410	889	8	deference	deference	NOUN
ftr-410	889	9	such	such	DET
ftr-410	889	10	a	a	DET
ftr-410	889	11	ruling	ruling	NOUN
ftr-410	889	12	would	would	AUX
ftr-410	889	13	receive	receive	VERB
ftr-410	889	14	,	,	PUNCT
ftr-410	889	15	the	the	DET
ftr-410	889	16	irs	irs	PROPN
ftr-410	889	17	should	should	AUX
ftr-410	889	18	incorporate	incorporate	VERB
ftr-410	889	19	the	the	DET
ftr-410	889	20	hypothetical	hypothetical	ADJ
ftr-410	889	21	term	term	NOUN
ftr-410	889	22	method	method	NOUN
ftr-410	889	23	in	in	ADP
ftr-410	889	24	a	a	DET
ftr-410	889	25	new	new	ADJ
ftr-410	889	26	regulation	regulation	NOUN
ftr-410	889	27	.	.	PUNCT
ftr-410	890	1	under	under	ADP
ftr-410	890	2	a	a	DET
ftr-410	890	3	proper	proper	ADJ
ftr-410	890	4	application	application	NOUN
ftr-410	890	5	of	of	ADP
ftr-410	890	6	chevron	chevron	NOUN
ftr-410	890	7	,	,	PUNCT
ftr-410	890	8	the	the	DET
ftr-410	890	9	regulation	regulation	NOUN
ftr-410	890	10	would	would	AUX
ftr-410	890	11	be	be	AUX
ftr-410	890	12	virtually	virtually	ADV
ftr-410	890	13	invulnerable	invulnerable	ADJ
ftr-410	890	14	to	to	AUX
ftr-410	890	15	challenge	challenge	VERB
ftr-410	890	16	.	.	PUNCT
ftr-410	891	1	as	as	SCONJ
ftr-410	891	2	the	the	DET
ftr-410	891	3	supreme	supreme	PROPN
ftr-410	891	4	court	court	PROPN
ftr-410	891	5	recently	recently	ADV
ftr-410	891	6	reiterated	reiterate	VERB
ftr-410	891	7	in	in	ADP
ftr-410	891	8	national	national	ADJ
ftr-410	891	9	cable	cable	NOUN
ftr-410	891	10	,	,	PUNCT
ftr-410	891	11	chevron	chevron	PROPN
ftr-410	891	12	contemplates	contemplate	VERB
ftr-410	891	13	that	that	SCONJ
ftr-410	891	14	,	,	PUNCT
ftr-410	891	15	over	over	ADP
ftr-410	891	16	time	time	NOUN
ftr-410	891	17	,	,	PUNCT
ftr-410	891	18	agencies	agency	NOUN
ftr-410	891	19	be	be	AUX
ftr-410	891	20	permitted	permit	VERB
ftr-410	891	21	the	the	DET
ftr-410	891	22	flexibility	flexibility	NOUN
ftr-410	891	23	to	to	PART
ftr-410	891	24	change	change	VERB
ftr-410	891	25	position	position	NOUN
ftr-410	891	26	.	.	PUNCT
ftr-410	892	1	thus	thus	ADV
ftr-410	892	2	,	,	PUNCT
ftr-410	892	3	the	the	DET
ftr-410	892	4	irs	irs	PROPN
ftr-410	892	5	's	's	PART
ftr-410	892	6	long	long	ADV
ftr-410	892	7	-	-	PUNCT
ftr-410	892	8	standing	stand	VERB
ftr-410	892	9	commitment	commitment	NOUN
ftr-410	892	10	should	should	AUX
ftr-410	892	11	not	not	PART
ftr-410	892	12	preclude	preclude	VERB
ftr-410	892	13	it	it	PRON
ftr-410	892	14	from	from	ADP
ftr-410	892	15	changing	change	VERB
ftr-410	892	16	course	course	NOUN
ftr-410	892	17	.	.	PUNCT
ftr-410	893	1	nor	nor	CCONJ
ftr-410	893	2	should	should	AUX
ftr-410	893	3	congress	congress	PROPN
ftr-410	893	4	's	's	PART
ftr-410	893	5	reenactment	reenactment	NOUN
ftr-410	893	6	of	of	ADP
ftr-410	893	7	the	the	DET
ftr-410	893	8	underlying	underlying	ADJ
ftr-410	893	9	sections	section	NOUN
ftr-410	893	10	be	be	AUX
ftr-410	893	11	viewed	view	VERB
ftr-410	893	12	as	as	ADP
ftr-410	893	13	a	a	DET
ftr-410	893	14	ratification	ratification	NOUN
ftr-410	893	15	that	that	PRON
ftr-410	893	16	freezes	freeze	VERB
ftr-410	893	17	the	the	DET
ftr-410	893	18	irs	irs	PROPN
ftr-410	893	19	's	's	PART
ftr-410	893	20	prior	prior	ADJ
ftr-410	893	21	rulings	ruling	NOUN
ftr-410	893	22	in	in	ADP
ftr-410	893	23	place	place	NOUN
ftr-410	893	24	.	.	PUNCT
ftr-410	894	1	unless	unless	SCONJ
ftr-410	894	2	congress	congress	PROPN
ftr-410	894	3	has	have	AUX
ftr-410	894	4	unambiguously	unambiguously	ADV
ftr-410	894	5	directed	direct	VERB
ftr-410	894	6	that	that	SCONJ
ftr-410	894	7	an	an	DET
ftr-410	894	8	interpretation	interpretation	NOUN
ftr-410	894	9	not	not	PART
ftr-410	894	10	be	be	AUX
ftr-410	894	11	changed	change	VERB
ftr-410	894	12	,	,	PUNCT
ftr-410	894	13	a	a	DET
ftr-410	894	14	court	court	NOUN
ftr-410	894	15	operating	operate	VERB
ftr-410	894	16	under	under	ADP
ftr-410	894	17	the	the	DET
ftr-410	894	18	chevron	chevron	NOUN
ftr-410	894	19	standard	standard	NOUN
ftr-410	894	20	must	must	AUX
ftr-410	894	21	respect	respect	VERB
ftr-410	894	22	the	the	DET
ftr-410	894	23	new	new	ADJ
ftr-410	894	24	interpretation	interpretation	NOUN
ftr-410	894	25	.	.	PUNCT
ftr-410	895	1	given	give	VERB
ftr-410	895	2	the	the	DET
ftr-410	895	3	need	need	NOUN
ftr-410	895	4	for	for	ADP
ftr-410	895	5	guidance	guidance	NOUN
ftr-410	895	6	prompted	prompt	VERB
ftr-410	895	7	by	by	ADP
ftr-410	895	8	the	the	DET
ftr-410	895	9	recent	recent	ADJ
ftr-410	895	10	marketing	marketing	NOUN
ftr-410	895	11	of	of	ADP
ftr-410	895	12	life	life	NOUN
ftr-410	895	13	insurance	insurance	NOUN
ftr-410	895	14	products	product	NOUN
ftr-410	895	15	creating	create	VERB
ftr-410	895	16	the	the	DET
ftr-410	895	17	potential	potential	NOUN
ftr-410	895	18	for	for	ADP
ftr-410	895	19	gain'55	gain'55	PROPN
ftr-410	895	20	and	and	CCONJ
ftr-410	895	21	given	give	VERB
ftr-410	895	22	the	the	DET
ftr-410	895	23	low	low	ADJ
ftr-410	895	24	standard	standard	NOUN
ftr-410	895	25	that	that	SCONJ
ftr-410	895	26	agencies	agency	NOUN
ftr-410	895	27	must	must	AUX
ftr-410	895	28	meet	meet	VERB
ftr-410	895	29	when	when	SCONJ
ftr-410	895	30	changing	change	VERB
ftr-410	895	31	position	position	NOUN
ftr-410	895	32	(	(	PUNCT
ftr-410	895	33	i.e.	i.e.	X
ftr-410	895	34	,	,	PUNCT
ftr-410	895	35	not	not	PART
ftr-410	895	36	arbitrary	arbitrary	ADJ
ftr-410	895	37	or	or	CCONJ
ftr-410	895	38	capricious	capricious	ADJ
ftr-410	895	39	)	)	PUNCT
ftr-410	895	40	,	,	PUNCT
ftr-410	895	41	the	the	DET
ftr-410	895	42	regulation	regulation	NOUN
ftr-410	895	43	should	should	AUX
ftr-410	895	44	be	be	AUX
ftr-410	895	45	easily	easily	ADV
ftr-410	895	46	upheld	uphold	VERB
ftr-410	895	47	.	.	PUNCT
ftr-410	896	1	if	if	SCONJ
ftr-410	896	2	,	,	PUNCT
ftr-410	896	3	on	on	ADP
ftr-410	896	4	the	the	DET
ftr-410	896	5	other	other	ADJ
ftr-410	896	6	hand	hand	NOUN
ftr-410	896	7	,	,	PUNCT
ftr-410	896	8	the	the	DET
ftr-410	896	9	tax	tax	NOUN
ftr-410	896	10	court	court	NOUN
ftr-410	896	11	persists	persist	VERB
ftr-410	896	12	in	in	ADP
ftr-410	896	13	applying	apply	VERB
ftr-410	896	14	a	a	DET
ftr-410	896	15	skidmore	skidmore	NOUN
ftr-410	896	16	-	-	PUNCT
ftr-410	896	17	like	like	ADJ
ftr-410	896	18	standard	standard	NOUN
ftr-410	896	19	in	in	ADP
ftr-410	896	20	considering	consider	VERB
ftr-410	896	21	interpretive	interpretive	ADJ
ftr-410	896	22	regulations	regulation	NOUN
ftr-410	896	23	,	,	PUNCT
ftr-410	896	24	the	the	DET
ftr-410	896	25	proposed	propose	VERB
ftr-410	896	26	regulation	regulation	NOUN
ftr-410	896	27	would	would	AUX
ftr-410	896	28	obviously	obviously	ADV
ftr-410	896	29	face	face	VERB
ftr-410	896	30	a	a	DET
ftr-410	896	31	more	more	ADV
ftr-410	896	32	difficult	difficult	ADJ
ftr-410	896	33	challenge	challenge	NOUN
ftr-410	896	34	,	,	PUNCT
ftr-410	896	35	at	at	ADP
ftr-410	896	36	least	least	ADJ
ftr-410	896	37	in	in	ADP
ftr-410	896	38	the	the	DET
ftr-410	896	39	tax	tax	NOUN
ftr-410	896	40	court	court	NOUN
ftr-410	896	41	:	:	PUNCT
ftr-410	896	42	under	under	ADP
ftr-410	896	43	such	such	DET
ftr-410	896	44	a	a	DET
ftr-410	896	45	standard	standard	NOUN
ftr-410	896	46	,	,	PUNCT
ftr-410	896	47	the	the	DET
ftr-410	896	48	irs	irs	PROPN
ftr-410	896	49	's	's	PART
ftr-410	896	50	long	long	ADV
ftr-410	896	51	-	-	PUNCT
ftr-410	896	52	standing	stand	VERB
ftr-410	896	53	position	position	NOUN
ftr-410	896	54	,	,	PUNCT
ftr-410	896	55	maintained	maintain	VERB
ftr-410	896	56	both	both	CCONJ
ftr-410	896	57	before	before	ADP
ftr-410	896	58	and	and	CCONJ
ftr-410	896	59	after	after	ADP
ftr-410	896	60	the	the	DET
ftr-410	896	61	amendment	amendment	NOUN
ftr-410	896	62	of	of	ADP
ftr-410	896	63	the	the	DET
ftr-410	896	64	underlying	underlying	ADJ
ftr-410	896	65	code	code	NOUN
ftr-410	896	66	sections	section	NOUN
ftr-410	896	67	,	,	PUNCT
ftr-410	896	68	would	would	AUX
ftr-410	896	69	cut	cut	VERB
ftr-410	896	70	strongly	strongly	ADV
ftr-410	896	71	against	against	ADP
ftr-410	896	72	the	the	DET
ftr-410	896	73	validity	validity	NOUN
ftr-410	896	74	of	of	ADP
ftr-410	896	75	a	a	DET
ftr-410	896	76	newly	newly	ADV
ftr-410	896	77	issued	issue	VERB
ftr-410	896	78	regulation	regulation	NOUN
ftr-410	896	79	.	.	PUNCT
ftr-410	897	1	should	should	AUX
ftr-410	897	2	other	other	ADJ
ftr-410	897	3	courts	court	NOUN
ftr-410	897	4	decide	decide	VERB
ftr-410	897	5	to	to	PART
ftr-410	897	6	follow	follow	VERB
ftr-410	897	7	swallows	swallow	NOUN
ftr-410	897	8	holding	hold	VERB
ftr-410	897	9	,	,	PUNCT
ftr-410	897	10	a	a	DET
ftr-410	897	11	raft	raft	NOUN
ftr-410	897	12	of	of	ADP
ftr-410	897	13	treasury	treasury	NOUN
ftr-410	897	14	regulations	regulation	NOUN
ftr-410	897	15	would	would	AUX
ftr-410	897	16	become	become	VERB
ftr-410	897	17	similarly	similarly	ADV
ftr-410	897	18	vulnerable	vulnerable	ADJ
ftr-410	897	19	.	.	PUNCT
ftr-410	898	1	'56	'56	NUM
ftr-410	898	2	of	of	ADP
ftr-410	898	3	the	the	DET
ftr-410	898	4	deference	deference	NOUN
ftr-410	898	5	issues	issue	NOUN
ftr-410	898	6	with	with	ADP
ftr-410	898	7	regard	regard	NOUN
ftr-410	898	8	to	to	ADP
ftr-410	898	9	the	the	DET
ftr-410	898	10	generation	generation	NOUN
ftr-410	898	11	skipping	skip	VERB
ftr-410	898	12	tax	tax	NOUN
ftr-410	898	13	regulation	regulation	NOUN
ftr-410	898	14	sustained	sustain	VERB
ftr-410	898	15	by	by	ADP
ftr-410	898	16	the	the	DET
ftr-410	898	17	court	court	NOUN
ftr-410	898	18	in	in	ADP
ftr-410	898	19	gerson	gerson	PROPN
ftr-410	898	20	,	,	PUNCT
ftr-410	898	21	see	see	VERB
ftr-410	898	22	gans	gans	PROPN
ftr-410	898	23	supra	supra	PROPN
ftr-410	898	24	note	note	PROPN
ftr-410	898	25	117	117	NUM
ftr-410	898	26	.	.	PUNCT
ftr-410	898	27	154	154	NUM
ftr-410	898	28	.	.	PUNCT
ftr-410	899	1	timothy	timothy	PROPN
ftr-410	899	2	k	k	PROPN
ftr-410	899	3	armstrong	armstrong	PROPN
ftr-410	899	4	,	,	PUNCT
ftr-410	899	5	chevron	chevron	NOUN
ftr-410	899	6	deference	deference	NOUN
ftr-410	899	7	and	and	CCONJ
ftr-410	899	8	agency	agency	NOUN
ftr-410	899	9	self	self	NOUN
ftr-410	899	10	-	-	PUNCT
ftr-410	899	11	interest	interest	NOUN
ftr-410	899	12	,	,	PUNCT
ftr-410	899	13	13	13	NUM
ftr-410	899	14	comell	comell	PROPN
ftr-410	899	15	j.	j.	PROPN
ftr-410	899	16	law	law	PROPN
ftr-410	899	17	&	&	CCONJ
ftr-410	899	18	pub	pub	NOUN
ftr-410	899	19	.	.	PUNCT
ftr-410	900	1	pol'y	pol'y	NOUN
ftr-410	900	2	203	203	NUM
ftr-410	900	3	(	(	PUNCT
ftr-410	900	4	2004	2004	NUM
ftr-410	900	5	)	)	PUNCT
ftr-410	900	6	(	(	PUNCT
ftr-410	900	7	arguing	argue	VERB
ftr-410	900	8	that	that	SCONJ
ftr-410	900	9	self	self	NOUN
ftr-410	900	10	-	-	PUNCT
ftr-410	900	11	interested	interest	VERB
ftr-410	900	12	agencies	agency	NOUN
ftr-410	900	13	should	should	AUX
ftr-410	900	14	not	not	PART
ftr-410	900	15	receive	receive	VERB
ftr-410	900	16	chevron	chevron	NOUN
ftr-410	900	17	deference	deference	NOUN
ftr-410	900	18	)	)	PUNCT
ftr-410	900	19	.	.	PUNCT
ftr-410	901	1	but	but	CCONJ
ftr-410	901	2	see	see	VERB
ftr-410	901	3	hickman	hickman	PROPN
ftr-410	901	4	,	,	PUNCT
ftr-410	901	5	supra	supra	PROPN
ftr-410	901	6	note	note	PROPN
ftr-410	901	7	124	124	NUM
ftr-410	901	8	(	(	PUNCT
ftr-410	901	9	arguing	argue	VERB
ftr-410	901	10	that	that	SCONJ
ftr-410	901	11	deference	deference	NOUN
ftr-410	901	12	should	should	AUX
ftr-410	901	13	be	be	AUX
ftr-410	901	14	afforded	afford	VERB
ftr-410	901	15	to	to	ADP
ftr-410	901	16	the	the	DET
ftr-410	901	17	irs	irs	PROPN
ftr-410	901	18	)	)	PUNCT
ftr-410	901	19	.	.	PUNCT
ftr-410	902	1	155	155	NUM
ftr-410	902	2	.	.	PUNCT
ftr-410	903	1	see	see	VERB
ftr-410	903	2	infra	infra	NOUN
ftr-410	903	3	part	part	NOUN
ftr-410	903	4	vi	vi	NOUN
ftr-410	903	5	.	.	PROPN
ftr-410	903	6	156	156	NUM
ftr-410	903	7	.	.	PUNCT
ftr-410	904	1	see	see	VERB
ftr-410	904	2	,	,	PUNCT
ftr-410	904	3	e.g.	e.g.	ADV
ftr-410	904	4	,	,	PUNCT
ftr-410	904	5	regs	reg	NOUN
ftr-410	904	6	.	.	PUNCT
ftr-410	905	1	§	§	PROPN
ftr-410	905	2	1.61	1.61	NUM
ftr-410	905	3	-	-	SYM
ftr-410	905	4	22	22	NUM
ftr-410	905	5	.	.	PUNCT
ftr-410	906	1	the	the	DET
ftr-410	906	2	split	split	ADJ
ftr-410	906	3	-	-	PUNCT
ftr-410	906	4	dollar	dollar	NOUN
ftr-410	906	5	regulations	regulation	NOUN
ftr-410	906	6	also	also	ADV
ftr-410	906	7	replaced	replace	VERB
ftr-410	906	8	a	a	DET
ftr-410	906	9	contrary	contrary	ADJ
ftr-410	906	10	revenue	revenue	NOUN
ftr-410	906	11	ruling	ruling	NOUN
ftr-410	906	12	.	.	PUNCT
ftr-410	907	1	in	in	ADP
ftr-410	907	2	rev	rev	PROPN
ftr-410	907	3	.	.	PROPN
ftr-410	907	4	rul	rul	PROPN
ftr-410	907	5	.	.	PUNCT
ftr-410	908	1	64	64	NUM
ftr-410	908	2	-	-	SYM
ftr-410	908	3	328	328	NUM
ftr-410	908	4	,	,	PUNCT
ftr-410	908	5	1964	1964	NUM
ftr-410	908	6	-	-	SYM
ftr-410	908	7	2	2	NUM
ftr-410	908	8	c.b	c.b	PROPN
ftr-410	908	9	.	.	PROPN
ftr-410	908	10	11	11	NUM
ftr-410	908	11	,	,	PUNCT
ftr-410	908	12	made	make	VERB
ftr-410	908	13	obsolete	obsolete	ADJ
ftr-410	908	14	by	by	ADP
ftr-410	908	15	rev	rev	PROPN
ftr-410	908	16	.	.	PROPN
ftr-410	908	17	rul	rul	PROPN
ftr-410	908	18	.	.	PUNCT
ftr-410	909	1	2003	2003	NUM
ftr-410	909	2	-	-	SYM
ftr-410	909	3	105	105	NUM
ftr-410	909	4	,	,	PUNCT
ftr-410	909	5	the	the	DET
ftr-410	909	6	irs	irs	PROPN
ftr-410	909	7	made	make	VERB
ftr-410	909	8	no	no	DET
ftr-410	909	9	distinction	distinction	NOUN
ftr-410	909	10	between	between	ADP
ftr-410	909	11	the	the	DET
ftr-410	909	12	so	so	ADV
ftr-410	909	13	-	-	PUNCT
ftr-410	909	14	called	call	VERB
ftr-410	909	15	collateral	collateral	ADJ
ftr-410	909	16	assignment	assignment	NOUN
ftr-410	909	17	and	and	CCONJ
ftr-410	909	18	endorsement	endorsement	NOUN
ftr-410	909	19	methods	method	NOUN
ftr-410	909	20	.	.	PUNCT
ftr-410	910	1	in	in	ADP
ftr-410	910	2	the	the	DET
ftr-410	910	3	split	split	ADJ
ftr-410	910	4	-	-	PUNCT
ftr-410	910	5	dollar	dollar	NOUN
ftr-410	910	6	regulations	regulation	NOUN
ftr-410	910	7	that	that	PRON
ftr-410	910	8	replaced	replace	VERB
ftr-410	910	9	this	this	DET
ftr-410	910	10	ruling	ruling	NOUN
ftr-410	910	11	,	,	PUNCT
ftr-410	910	12	however	however	ADV
ftr-410	910	13	,	,	PUNCT
ftr-410	910	14	two	two	NUM
ftr-410	910	15	different	different	ADJ
ftr-410	910	16	regimes	regime	NOUN
ftr-410	910	17	apply	apply	VERB
ftr-410	910	18	depending	depend	VERB
ftr-410	910	19	on	on	ADP
ftr-410	910	20	which	which	DET
ftr-410	910	21	method	method	NOUN
ftr-410	910	22	is	be	AUX
ftr-410	910	23	used	use	VERB
ftr-410	910	24	.	.	PUNCT
ftr-410	911	1	see	see	VERB
ftr-410	911	2	regs	reg	NOUN
ftr-410	911	3	.	.	PUNCT
ftr-410	912	1	§	§	PROPN
ftr-410	912	2	§	§	PROPN
ftr-410	912	3	1.61	1.61	NUM
ftr-410	912	4	-	-	SYM
ftr-410	912	5	22	22	NUM
ftr-410	912	6	&	&	CCONJ
ftr-410	912	7	1.7872	1.7872	NUM
ftr-410	912	8	-	-	SYM
ftr-410	912	9	15	15	NUM
ftr-410	912	10	.	.	PUNCT
ftr-410	913	1	[	[	X
ftr-410	913	2	vol	vol	NOUN
ftr-410	913	3	.	.	PUNCT
ftr-410	913	4	7:9	7:9	NUM
ftr-410	913	5	a	a	DET
ftr-410	913	6	new	new	ADJ
ftr-410	913	7	model	model	NOUN
ftr-410	913	8	for	for	ADP
ftr-410	913	9	identifying	identify	VERB
ftr-410	913	10	basis	basis	NOUN
ftr-410	913	11	in	in	ADP
ftr-410	913	12	life	life	NOUN
ftr-410	913	13	insurance	insurance	NOUN
ftr-410	913	14	in	in	ADP
ftr-410	913	15	the	the	DET
ftr-410	913	16	end	end	NOUN
ftr-410	913	17	,	,	PUNCT
ftr-410	913	18	the	the	DET
ftr-410	913	19	more	more	ADV
ftr-410	913	20	likely	likely	ADJ
ftr-410	913	21	outcome	outcome	NOUN
ftr-410	913	22	is	be	AUX
ftr-410	913	23	that	that	SCONJ
ftr-410	913	24	the	the	DET
ftr-410	913	25	supreme	supreme	PROPN
ftr-410	913	26	court	court	PROPN
ftr-410	913	27	's	's	PART
ftr-410	913	28	chevron	chevron	NOUN
ftr-410	913	29	mandate	mandate	NOUN
ftr-410	913	30	will	will	AUX
ftr-410	913	31	eventually	eventually	ADV
ftr-410	913	32	come	come	VERB
ftr-410	913	33	to	to	PART
ftr-410	913	34	be	be	AUX
ftr-410	913	35	seen	see	VERB
ftr-410	913	36	as	as	ADP
ftr-410	913	37	having	have	VERB
ftr-410	913	38	universal	universal	ADJ
ftr-410	913	39	application	application	NOUN
ftr-410	913	40	.	.	PUNCT
ftr-410	914	1	in	in	ADP
ftr-410	914	2	short	short	ADJ
ftr-410	914	3	,	,	PUNCT
ftr-410	914	4	swallows	swallow	VERB
ftr-410	914	5	holding	hold	VERB
ftr-410	914	6	is	be	AUX
ftr-410	914	7	less	less	ADV
ftr-410	914	8	likely	likely	ADJ
ftr-410	914	9	to	to	PART
ftr-410	914	10	survive	survive	VERB
ftr-410	914	11	than	than	ADP
ftr-410	914	12	the	the	DET
ftr-410	914	13	regulation	regulation	NOUN
ftr-410	914	14	it	it	PRON
ftr-410	914	15	invalidated	invalidate	VERB
ftr-410	914	16	.	.	PUNCT
ftr-410	915	1	vi	vi	X
ftr-410	915	2	.	.	NOUN
ftr-410	915	3	disposmons	disposmon	NOUN
ftr-410	915	4	of	of	ADP
ftr-410	915	5	life	life	NOUN
ftr-410	915	6	insurance	insurance	NOUN
ftr-410	915	7	policies	policy	NOUN
ftr-410	915	8	as	as	ADP
ftr-410	915	9	a	a	DET
ftr-410	915	10	matter	matter	NOUN
ftr-410	915	11	of	of	ADP
ftr-410	915	12	policy	policy	NOUN
ftr-410	915	13	,	,	PUNCT
ftr-410	915	14	congress	congress	PROPN
ftr-410	915	15	has	have	AUX
ftr-410	915	16	historically	historically	ADV
ftr-410	915	17	promoted	promote	VERB
ftr-410	915	18	the	the	DET
ftr-410	915	19	purchase	purchase	NOUN
ftr-410	915	20	of	of	ADP
ftr-410	915	21	life	life	NOUN
ftr-410	915	22	insurance	insurance	NOUN
ftr-410	915	23	.	.	PUNCT
ftr-410	916	1	this	this	DET
ftr-410	916	2	proinsurance	proinsurance	NOUN
ftr-410	916	3	bias	bias	NOUN
ftr-410	916	4	is	be	AUX
ftr-410	916	5	reflected	reflect	VERB
ftr-410	916	6	in	in	ADP
ftr-410	916	7	the	the	DET
ftr-410	916	8	tax	tax	NOUN
ftr-410	916	9	-	-	PUNCT
ftr-410	916	10	favored	favor	VERB
ftr-410	916	11	treatment	treatment	NOUN
ftr-410	916	12	given	give	VERB
ftr-410	916	13	to	to	ADP
ftr-410	916	14	life	life	NOUN
ftr-410	916	15	insurance	insurance	NOUN
ftr-410	916	16	policies	policy	NOUN
ftr-410	916	17	and	and	CCONJ
ftr-410	916	18	proceeds.157	proceeds.157	NOUN
ftr-410	916	19	in	in	ADP
ftr-410	916	20	general	general	ADJ
ftr-410	916	21	,	,	PUNCT
ftr-410	916	22	taxpayers	taxpayer	NOUN
ftr-410	916	23	who	who	PRON
ftr-410	916	24	own	own	VERB
ftr-410	916	25	life	life	NOUN
ftr-410	916	26	insurance	insurance	NOUN
ftr-410	916	27	policies	policy	NOUN
ftr-410	916	28	may	may	AUX
ftr-410	916	29	hold	hold	VERB
ftr-410	916	30	them	they	PRON
ftr-410	916	31	to	to	ADP
ftr-410	916	32	maturity	maturity	NOUN
ftr-410	916	33	,	,	PUNCT
ftr-410	916	34	let	let	VERB
ftr-410	916	35	them	they	PRON
ftr-410	916	36	lapse	lapse	VERB
ftr-410	916	37	,	,	PUNCT
ftr-410	916	38	or	or	CCONJ
ftr-410	916	39	dispose	dispose	NOUN
ftr-410	916	40	of	of	ADP
ftr-410	916	41	them	they	PRON
ftr-410	916	42	.	.	PUNCT
ftr-410	917	1	consistent	consistent	ADJ
ftr-410	917	2	with	with	ADP
ftr-410	917	3	its	its	PRON
ftr-410	917	4	policy	policy	NOUN
ftr-410	917	5	objectives	objective	NOUN
ftr-410	917	6	of	of	ADP
ftr-410	917	7	promoting	promote	VERB
ftr-410	917	8	life	life	NOUN
ftr-410	917	9	insurance	insurance	NOUN
ftr-410	917	10	ownership	ownership	NOUN
ftr-410	917	11	,	,	PUNCT
ftr-410	917	12	congress	congress	PROPN
ftr-410	917	13	offers	offer	VERB
ftr-410	917	14	very	very	ADV
ftr-410	917	15	favorable	favorable	ADJ
ftr-410	917	16	tax	tax	NOUN
ftr-410	917	17	treatment	treatment	NOUN
ftr-410	917	18	to	to	ADP
ftr-410	917	19	taxpayers	taxpayer	NOUN
ftr-410	917	20	who	who	PRON
ftr-410	917	21	hold	hold	VERB
ftr-410	917	22	their	their	PRON
ftr-410	917	23	life	life	NOUN
ftr-410	917	24	insurance	insurance	NOUN
ftr-410	917	25	policies	policy	NOUN
ftr-410	917	26	to	to	ADP
ftr-410	917	27	maturity	maturity	NOUN
ftr-410	917	28	:	:	PUNCT
ftr-410	917	29	when	when	SCONJ
ftr-410	917	30	it	it	PRON
ftr-410	917	31	157	157	NUM
ftr-410	917	32	.	.	PUNCT
ftr-410	918	1	examples	example	NOUN
ftr-410	918	2	of	of	ADP
ftr-410	918	3	such	such	ADJ
ftr-410	918	4	favoritism	favoritism	NOUN
ftr-410	918	5	are	be	AUX
ftr-410	918	6	reflected	reflect	VERB
ftr-410	918	7	in	in	ADP
ftr-410	918	8	the	the	DET
ftr-410	918	9	fact	fact	NOUN
ftr-410	918	10	that	that	SCONJ
ftr-410	918	11	the	the	DET
ftr-410	918	12	internal	internal	ADJ
ftr-410	918	13	buildup	buildup	NOUN
ftr-410	918	14	of	of	ADP
ftr-410	918	15	the	the	DET
ftr-410	918	16	cash	cash	NOUN
ftr-410	918	17	value	value	NOUN
ftr-410	918	18	of	of	ADP
ftr-410	918	19	a	a	DET
ftr-410	918	20	life	life	NOUN
ftr-410	918	21	insurance	insurance	NOUN
ftr-410	918	22	policy	policy	NOUN
ftr-410	918	23	is	be	AUX
ftr-410	918	24	not	not	PART
ftr-410	918	25	taxed	tax	VERB
ftr-410	918	26	(	(	PUNCT
ftr-410	918	27	see	see	VERB
ftr-410	918	28	,	,	PUNCT
ftr-410	918	29	e.g.	e.g.	ADV
ftr-410	918	30	,	,	PUNCT
ftr-410	918	31	cohen	cohen	PROPN
ftr-410	918	32	v.	v.	PROPN
ftr-410	918	33	comm'r	comm'r	PROPN
ftr-410	918	34	,	,	PUNCT
ftr-410	918	35	39	39	NUM
ftr-410	918	36	t.c	t.c	PROPN
ftr-410	918	37	.	.	PROPN
ftr-410	918	38	1055	1055	NUM
ftr-410	918	39	(	(	PUNCT
ftr-410	918	40	1963	1963	NUM
ftr-410	918	41	)	)	PUNCT
ftr-410	918	42	,	,	PUNCT
ftr-410	918	43	acq	acq	PROPN
ftr-410	918	44	.	.	PROPN
ftr-410	918	45	,	,	PUNCT
ftr-410	918	46	1964	1964	NUM
ftr-410	918	47	-	-	SYM
ftr-410	918	48	1	1	NUM
ftr-410	918	49	c.b	c.b	PROPN
ftr-410	918	50	.	.	PROPN
ftr-410	918	51	4	4	NUM
ftr-410	918	52	(	(	PUNCT
ftr-410	918	53	cash	cash	NOUN
ftr-410	918	54	value	value	NOUN
ftr-410	918	55	of	of	ADP
ftr-410	918	56	policy	policy	NOUN
ftr-410	918	57	was	be	AUX
ftr-410	918	58	deemed	deem	VERB
ftr-410	918	59	not	not	PART
ftr-410	918	60	constructively	constructively	ADV
ftr-410	918	61	received	receive	VERB
ftr-410	918	62	by	by	ADP
ftr-410	918	63	taxpayer	taxpayer	NOUN
ftr-410	918	64	because	because	SCONJ
ftr-410	918	65	to	to	PART
ftr-410	918	66	receive	receive	VERB
ftr-410	918	67	such	such	ADJ
ftr-410	918	68	value	value	NOUN
ftr-410	918	69	,	,	PUNCT
ftr-410	918	70	the	the	DET
ftr-410	918	71	taxpayer	taxpayer	NOUN
ftr-410	918	72	would	would	AUX
ftr-410	918	73	have	have	VERB
ftr-410	918	74	to	to	PART
ftr-410	918	75	surrender	surrender	VERB
ftr-410	918	76	the	the	DET
ftr-410	918	77	policy	policy	NOUN
ftr-410	918	78	)	)	PUNCT
ftr-410	918	79	)	)	PUNCT
ftr-410	918	80	,	,	PUNCT
ftr-410	918	81	and	and	CCONJ
ftr-410	918	82	life	life	NOUN
ftr-410	918	83	insurance	insurance	NOUN
ftr-410	918	84	policy	policy	NOUN
ftr-410	918	85	proceeds	proceed	NOUN
ftr-410	918	86	are	be	AUX
ftr-410	918	87	entirely	entirely	ADV
ftr-410	918	88	exempt	exempt	ADJ
ftr-410	918	89	from	from	ADP
ftr-410	918	90	income	income	NOUN
ftr-410	918	91	tax	tax	NOUN
ftr-410	918	92	.	.	PUNCT
ftr-410	919	1	irc	irc	PROPN
ftr-410	919	2	§	§	PROPN
ftr-410	919	3	101(a	101(a	PROPN
ftr-410	919	4	)	)	PUNCT
ftr-410	919	5	.	.	PUNCT
ftr-410	920	1	these	these	DET
ftr-410	920	2	benefits	benefit	NOUN
ftr-410	920	3	do	do	AUX
ftr-410	920	4	not	not	PART
ftr-410	920	5	come	come	VERB
ftr-410	920	6	without	without	ADP
ftr-410	920	7	a	a	DET
ftr-410	920	8	price	price	NOUN
ftr-410	920	9	,	,	PUNCT
ftr-410	920	10	however	however	ADV
ftr-410	920	11	;	;	PUNCT
ftr-410	920	12	put	put	VERB
ftr-410	920	13	in	in	ADP
ftr-410	920	14	terms	term	NOUN
ftr-410	920	15	of	of	ADP
ftr-410	920	16	dollars	dollar	NOUN
ftr-410	920	17	,	,	PUNCT
ftr-410	920	18	this	this	DET
ftr-410	920	19	so	so	ADV
ftr-410	920	20	-	-	PUNCT
ftr-410	920	21	called	call	VERB
ftr-410	920	22	"	"	PUNCT
ftr-410	920	23	tax	tax	NOUN
ftr-410	920	24	expenditure	expenditure	NOUN
ftr-410	920	25	"	"	PUNCT
ftr-410	920	26	costs	cost	VERB
ftr-410	920	27	the	the	DET
ftr-410	920	28	country	country	NOUN
ftr-410	920	29	's	's	PART
ftr-410	920	30	coffers	coffer	NOUN
ftr-410	920	31	billions	billion	NOUN
ftr-410	920	32	annually	annually	ADV
ftr-410	920	33	.	.	PUNCT
ftr-410	921	1	see	see	VERB
ftr-410	921	2	,	,	PUNCT
ftr-410	921	3	e.g.	e.g.	ADV
ftr-410	921	4	,	,	PUNCT
ftr-410	921	5	gao	gao	PROPN
ftr-410	921	6	report	report	PROPN
ftr-410	921	7	,	,	PUNCT
ftr-410	921	8	governmental	governmental	ADJ
ftr-410	921	9	performance	performance	NOUN
ftr-410	921	10	and	and	CCONJ
ftr-410	921	11	accountability	accountability	NOUN
ftr-410	921	12	:	:	PUNCT
ftr-410	921	13	tax	tax	NOUN
ftr-410	921	14	expenditures	expenditure	NOUN
ftr-410	921	15	represent	represent	VERB
ftr-410	921	16	a	a	DET
ftr-410	921	17	substantial	substantial	ADJ
ftr-410	921	18	federal	federal	ADJ
ftr-410	921	19	commitment	commitment	NOUN
ftr-410	921	20	and	and	CCONJ
ftr-410	921	21	need	need	VERB
ftr-410	921	22	to	to	PART
ftr-410	921	23	be	be	AUX
ftr-410	921	24	reexamined	reexamine	VERB
ftr-410	921	25	,	,	PUNCT
ftr-410	921	26	gao-05	gao-05	PROPN
ftr-410	921	27	-	-	PUNCT
ftr-410	921	28	690	690	NUM
ftr-410	921	29	,	,	PUNCT
ftr-410	921	30	tbl	tbl	NOUN
ftr-410	921	31	.	.	NOUN
ftr-410	921	32	2	2	NUM
ftr-410	921	33	at	at	ADP
ftr-410	921	34	34	34	NUM
ftr-410	921	35	(	(	PUNCT
ftr-410	921	36	sept	sept	PROPN
ftr-410	921	37	.	.	PROPN
ftr-410	921	38	2005	2005	NUM
ftr-410	921	39	)	)	PUNCT
ftr-410	921	40	(	(	PUNCT
ftr-410	921	41	shows	show	VERB
ftr-410	921	42	a	a	DET
ftr-410	921	43	revenue	revenue	NOUN
ftr-410	921	44	loss	loss	NOUN
ftr-410	921	45	estimate	estimate	NOUN
ftr-410	921	46	of	of	ADP
ftr-410	921	47	$	$	SYM
ftr-410	921	48	20.1	20.1	NUM
ftr-410	921	49	billion	billion	NUM
ftr-410	921	50	for	for	ADP
ftr-410	921	51	fiscal	fiscal	ADJ
ftr-410	921	52	year	year	NOUN
ftr-410	921	53	2004	2004	NUM
ftr-410	921	54	associated	associate	VERB
ftr-410	921	55	with	with	ADP
ftr-410	921	56	the	the	DET
ftr-410	921	57	income	income	NOUN
ftr-410	921	58	tax	tax	NOUN
ftr-410	921	59	exclusion	exclusion	NOUN
ftr-410	921	60	on	on	ADP
ftr-410	921	61	interest	interest	NOUN
ftr-410	921	62	with	with	ADP
ftr-410	921	63	respect	respect	NOUN
ftr-410	921	64	to	to	ADP
ftr-410	921	65	life	life	NOUN
ftr-410	921	66	insurance	insurance	NOUN
ftr-410	921	67	savings	saving	NOUN
ftr-410	921	68	)	)	PUNCT
ftr-410	921	69	.	.	PUNCT
ftr-410	922	1	from	from	ADP
ftr-410	922	2	a	a	DET
ftr-410	922	3	public	public	ADJ
ftr-410	922	4	policy	policy	NOUN
ftr-410	922	5	perspective	perspective	NOUN
ftr-410	922	6	,	,	PUNCT
ftr-410	922	7	query	query	VERB
ftr-410	922	8	whether	whether	SCONJ
ftr-410	922	9	a	a	DET
ftr-410	922	10	portion	portion	NOUN
ftr-410	922	11	of	of	ADP
ftr-410	922	12	this	this	DET
ftr-410	922	13	expenditure	expenditure	NOUN
ftr-410	922	14	was	be	AUX
ftr-410	922	15	ever	ever	ADV
ftr-410	922	16	intended	intend	VERB
ftr-410	922	17	to	to	PART
ftr-410	922	18	benefit	benefit	VERB
ftr-410	922	19	those	those	DET
ftr-410	922	20	taxpayers	taxpayer	NOUN
ftr-410	922	21	who	who	PRON
ftr-410	922	22	,	,	PUNCT
ftr-410	922	23	at	at	ADP
ftr-410	922	24	some	some	DET
ftr-410	922	25	point	point	NOUN
ftr-410	922	26	,	,	PUNCT
ftr-410	922	27	seek	seek	VERB
ftr-410	922	28	to	to	PART
ftr-410	922	29	sell	sell	VERB
ftr-410	922	30	(	(	PUNCT
ftr-410	922	31	or	or	CCONJ
ftr-410	922	32	even	even	ADV
ftr-410	922	33	surrender	surrender	VERB
ftr-410	922	34	)	)	PUNCT
ftr-410	922	35	their	their	PRON
ftr-410	922	36	coverage	coverage	NOUN
ftr-410	922	37	.	.	PUNCT
ftr-410	923	1	2006	2006	NUM
ftr-410	923	2	]	]	PUNCT
ftr-410	923	3	florida	florida	PROPN
ftr-410	923	4	tax	tax	NOUN
ftr-410	923	5	review	review	NOUN
ftr-410	923	6	comes	come	VERB
ftr-410	923	7	to	to	ADP
ftr-410	923	8	the	the	DET
ftr-410	923	9	receipt	receipt	NOUN
ftr-410	923	10	of	of	ADP
ftr-410	923	11	policy	policy	NOUN
ftr-410	923	12	distributions	distribution	NOUN
ftr-410	923	13	,	,	PUNCT
ftr-410	923	14	5	5	NUM
ftr-410	923	15	'	'	PART
ftr-410	923	16	loans	loan	NOUN
ftr-410	923	17	,	,	PUNCT
ftr-410	923	18	5	5	NUM
ftr-410	923	19	9	9	NUM
ftr-410	923	20	and	and	CCONJ
ftr-410	923	21	withdrawals	withdrawal	NOUN
ftr-410	923	22	,	,	PUNCT
ftr-410	923	23	6	6	NUM
ftr-410	923	24	°	°	X
ftr-410	923	25	congress	congress	PROPN
ftr-410	923	26	specifically	specifically	ADV
ftr-410	923	27	allows	allow	VERB
ftr-410	923	28	taxpayers	taxpayer	NOUN
ftr-410	923	29	to	to	PART
ftr-410	923	30	use	use	VERB
ftr-410	923	31	the	the	DET
ftr-410	923	32	aggregate	aggregate	ADJ
ftr-410	923	33	premiums	premium	NOUN
ftr-410	923	34	they	they	PRON
ftr-410	923	35	have	have	AUX
ftr-410	923	36	paid	pay	VERB
ftr-410	923	37	to	to	PART
ftr-410	923	38	shelter	shelter	VERB
ftr-410	923	39	these	these	DET
ftr-410	923	40	proceeds	proceed	NOUN
ftr-410	923	41	from	from	ADP
ftr-410	923	42	tax	tax	NOUN
ftr-410	923	43	.	.	PUNCT
ftr-410	924	1	taxpayers	taxpayer	NOUN
ftr-410	924	2	who	who	PRON
ftr-410	924	3	no	no	ADV
ftr-410	924	4	longer	long	ADV
ftr-410	924	5	need	need	VERB
ftr-410	924	6	or	or	CCONJ
ftr-410	924	7	can	can	AUX
ftr-410	924	8	afford	afford	VERB
ftr-410	924	9	to	to	PART
ftr-410	924	10	maintain	maintain	VERB
ftr-410	924	11	their	their	PRON
ftr-410	924	12	life	life	NOUN
ftr-410	924	13	insurance	insurance	NOUN
ftr-410	924	14	polices	police	NOUN
ftr-410	924	15	and	and	CCONJ
ftr-410	924	16	allow	allow	VERB
ftr-410	924	17	them	they	PRON
ftr-410	924	18	to	to	ADP
ftr-410	924	19	lapse	lapse	NOUN
ftr-410	924	20	usually	usually	ADV
ftr-410	924	21	face	face	VERB
ftr-410	924	22	one	one	NUM
ftr-410	924	23	of	of	ADP
ftr-410	924	24	two	two	NUM
ftr-410	924	25	consequences	consequence	NOUN
ftr-410	924	26	.	.	PUNCT
ftr-410	925	1	on	on	ADP
ftr-410	925	2	the	the	DET
ftr-410	925	3	one	one	NUM
ftr-410	925	4	hand	hand	NOUN
ftr-410	925	5	,	,	PUNCT
ftr-410	925	6	if	if	SCONJ
ftr-410	925	7	the	the	DET
ftr-410	925	8	policy	policy	NOUN
ftr-410	925	9	has	have	VERB
ftr-410	925	10	no	no	DET
ftr-410	925	11	outstanding	outstanding	ADJ
ftr-410	925	12	loans	loan	NOUN
ftr-410	925	13	,	,	PUNCT
ftr-410	925	14	the	the	DET
ftr-410	925	15	lapsing	lapse	VERB
ftr-410	925	16	event	event	NOUN
ftr-410	925	17	will	will	AUX
ftr-410	925	18	engender	engender	VERB
ftr-410	925	19	no	no	DET
ftr-410	925	20	income	income	NOUN
ftr-410	925	21	tax	tax	NOUN
ftr-410	925	22	repercussions	repercussion	NOUN
ftr-410	925	23	.	.	PUNCT
ftr-410	926	1	on	on	ADP
ftr-410	926	2	the	the	DET
ftr-410	926	3	other	other	ADJ
ftr-410	926	4	hand	hand	NOUN
ftr-410	926	5	,	,	PUNCT
ftr-410	926	6	if	if	SCONJ
ftr-410	926	7	the	the	DET
ftr-410	926	8	policy	policy	NOUN
ftr-410	926	9	is	be	AUX
ftr-410	926	10	subject	subject	ADJ
ftr-410	926	11	to	to	ADP
ftr-410	926	12	outstanding	outstanding	ADJ
ftr-410	926	13	loans	loan	NOUN
ftr-410	926	14	,	,	PUNCT
ftr-410	926	15	allowing	allow	VERB
ftr-410	926	16	the	the	DET
ftr-410	926	17	policy	policy	NOUN
ftr-410	926	18	to	to	ADP
ftr-410	926	19	lapse	lapse	NOUN
ftr-410	926	20	will	will	AUX
ftr-410	926	21	be	be	AUX
ftr-410	926	22	treated	treat	VERB
ftr-410	926	23	as	as	ADP
ftr-410	926	24	a	a	DET
ftr-410	926	25	disposition	disposition	NOUN
ftr-410	926	26	event	event	NOUN
ftr-410	926	27	.	.	PUNCT
ftr-410	926	28	'	'	PUNCT
ftr-410	926	29	"	"	PUNCT
ftr-410	926	30	'	'	PUNCT
ftr-410	926	31	congress	congress	PROPN
ftr-410	926	32	's	's	PART
ftr-410	926	33	magnanimous	magnanimous	ADJ
ftr-410	926	34	spirit	spirit	NOUN
ftr-410	926	35	towards	towards	ADP
ftr-410	926	36	the	the	DET
ftr-410	926	37	tax	tax	NOUN
ftr-410	926	38	treatment	treatment	NOUN
ftr-410	926	39	of	of	ADP
ftr-410	926	40	life	life	NOUN
ftr-410	926	41	insurance	insurance	NOUN
ftr-410	926	42	extends	extend	VERB
ftr-410	926	43	to	to	ADP
ftr-410	926	44	policy	policy	NOUN
ftr-410	926	45	surrenders	surrender	NOUN
ftr-410	926	46	.	.	PUNCT
ftr-410	927	1	for	for	ADP
ftr-410	927	2	reasons	reason	NOUN
ftr-410	927	3	unexplained	unexplaine	VERB
ftr-410	927	4	,	,	PUNCT
ftr-410	927	5	the	the	DET
ftr-410	927	6	surrender	surrender	NOUN
ftr-410	927	7	of	of	ADP
ftr-410	927	8	a	a	DET
ftr-410	927	9	life	life	NOUN
ftr-410	927	10	insurance	insurance	NOUN
ftr-410	927	11	policy	policy	NOUN
ftr-410	927	12	enjoys	enjoy	VERB
ftr-410	927	13	extraordinarily	extraordinarily	ADV
ftr-410	927	14	favorable	favorable	ADJ
ftr-410	927	15	(	(	PUNCT
ftr-410	927	16	and	and	CCONJ
ftr-410	927	17	,	,	PUNCT
ftr-410	927	18	as	as	ADP
ftr-410	927	19	a	a	DET
ftr-410	927	20	matter	matter	NOUN
ftr-410	927	21	of	of	ADP
ftr-410	927	22	policy	policy	NOUN
ftr-410	927	23	,	,	PUNCT
ftr-410	927	24	undeserved	undeserved	ADJ
ftr-410	927	25	)	)	PUNCT
ftr-410	927	26	tax	tax	NOUN
ftr-410	927	27	treatment	treatment	NOUN
ftr-410	927	28	.	.	PUNCT
ftr-410	928	1	'62	'62	NUM
ftr-410	928	2	taxpayers	taxpayer	NOUN
ftr-410	928	3	who	who	PRON
ftr-410	928	4	surrender	surrender	VERB
ftr-410	928	5	their	their	PRON
ftr-410	928	6	policies	policy	NOUN
ftr-410	928	7	do	do	AUX
ftr-410	928	8	not	not	PART
ftr-410	928	9	recognize	recognize	VERB
ftr-410	928	10	income	income	NOUN
ftr-410	928	11	as	as	ADV
ftr-410	928	12	long	long	ADV
ftr-410	928	13	as	as	SCONJ
ftr-410	928	14	the	the	DET
ftr-410	928	15	amount	amount	NOUN
ftr-410	928	16	received	receive	VERB
ftr-410	928	17	does	do	AUX
ftr-410	928	18	not	not	PART
ftr-410	928	19	exceed	exceed	VERB
ftr-410	928	20	the	the	DET
ftr-410	928	21	aggregate	aggregate	ADJ
ftr-410	928	22	158	158	NUM
ftr-410	928	23	.	.	PUNCT
ftr-410	929	1	all	all	DET
ftr-410	929	2	dividends	dividend	NOUN
ftr-410	929	3	paid	pay	VERB
ftr-410	929	4	or	or	CCONJ
ftr-410	929	5	credited	credit	VERB
ftr-410	929	6	before	before	ADP
ftr-410	929	7	the	the	DET
ftr-410	929	8	maturity	maturity	NOUN
ftr-410	929	9	or	or	CCONJ
ftr-410	929	10	surrender	surrender	NOUN
ftr-410	929	11	of	of	ADP
ftr-410	929	12	a	a	DET
ftr-410	929	13	contract	contract	NOUN
ftr-410	929	14	are	be	AUX
ftr-410	929	15	deemed	deem	VERB
ftr-410	929	16	a	a	DET
ftr-410	929	17	tax	tax	NOUN
ftr-410	929	18	-	-	PUNCT
ftr-410	929	19	free	free	ADJ
ftr-410	929	20	return	return	NOUN
ftr-410	929	21	of	of	ADP
ftr-410	929	22	basis	basis	NOUN
ftr-410	929	23	.	.	PUNCT
ftr-410	930	1	irc	irc	PROPN
ftr-410	930	2	§	§	PROPN
ftr-410	930	3	72(e)(5	72(e)(5	NUM
ftr-410	930	4	)	)	PUNCT
ftr-410	930	5	.	.	PUNCT
ftr-410	931	1	the	the	DET
ftr-410	931	2	code	code	NOUN
ftr-410	931	3	mandates	mandate	VERB
ftr-410	931	4	that	that	PRON
ftr-410	931	5	for	for	ADP
ftr-410	931	6	these	these	DET
ftr-410	931	7	purposes	purpose	NOUN
ftr-410	931	8	,	,	PUNCT
ftr-410	931	9	the	the	DET
ftr-410	931	10	term	term	NOUN
ftr-410	931	11	basis	basis	NOUN
ftr-410	931	12	means	mean	VERB
ftr-410	931	13	aggregate	aggregate	VERB
ftr-410	931	14	basis	basis	NOUN
ftr-410	931	15	and	and	CCONJ
ftr-410	931	16	includes	include	VERB
ftr-410	931	17	all	all	DET
ftr-410	931	18	premium	premium	NOUN
ftr-410	931	19	payments	payment	NOUN
ftr-410	931	20	.	.	PUNCT
ftr-410	932	1	irc	irc	PROPN
ftr-410	932	2	§	§	PROPN
ftr-410	932	3	72(e)(6	72(e)(6	NUM
ftr-410	932	4	)	)	PUNCT
ftr-410	932	5	.	.	PUNCT
ftr-410	933	1	as	as	ADP
ftr-410	933	2	a	a	DET
ftr-410	933	3	corollary	corollary	NOUN
ftr-410	933	4	to	to	ADP
ftr-410	933	5	this	this	DET
ftr-410	933	6	tax	tax	NOUN
ftr-410	933	7	-	-	PUNCT
ftr-410	933	8	free	free	ADJ
ftr-410	933	9	treatment	treatment	NOUN
ftr-410	933	10	reserved	reserve	VERB
ftr-410	933	11	for	for	ADP
ftr-410	933	12	dividends	dividend	NOUN
ftr-410	933	13	(	(	PUNCT
ftr-410	933	14	assuming	assume	VERB
ftr-410	933	15	the	the	DET
ftr-410	933	16	dividends	dividend	NOUN
ftr-410	933	17	received	receive	VERB
ftr-410	933	18	do	do	AUX
ftr-410	933	19	not	not	PART
ftr-410	933	20	exceed	exceed	VERB
ftr-410	933	21	aggregate	aggregate	ADJ
ftr-410	933	22	premium	premium	NOUN
ftr-410	933	23	payments	payment	NOUN
ftr-410	933	24	)	)	PUNCT
ftr-410	933	25	,	,	PUNCT
ftr-410	933	26	the	the	DET
ftr-410	933	27	taxpayer	taxpayer	NOUN
ftr-410	933	28	must	must	AUX
ftr-410	933	29	reduce	reduce	VERB
ftr-410	933	30	the	the	DET
ftr-410	933	31	tax	tax	NOUN
ftr-410	933	32	basis	basis	NOUN
ftr-410	933	33	in	in	ADP
ftr-410	933	34	the	the	DET
ftr-410	933	35	policy	policy	NOUN
ftr-410	933	36	that	that	PRON
ftr-410	933	37	generated	generate	VERB
ftr-410	933	38	such	such	ADJ
ftr-410	933	39	dividends	dividend	NOUN
ftr-410	933	40	.	.	PUNCT
ftr-410	934	1	regs	reg	NOUN
ftr-410	934	2	.	.	PUNCT
ftr-410	935	1	§	§	PROPN
ftr-410	935	2	1.72	1.72	NUM
ftr-410	935	3	-	-	SYM
ftr-410	935	4	6	6	NUM
ftr-410	935	5	.	.	PUNCT
ftr-410	936	1	if	if	SCONJ
ftr-410	936	2	,	,	PUNCT
ftr-410	936	3	instead	instead	ADV
ftr-410	936	4	,	,	PUNCT
ftr-410	936	5	these	these	DET
ftr-410	936	6	dividends	dividend	NOUN
ftr-410	936	7	are	be	AUX
ftr-410	936	8	used	use	VERB
ftr-410	936	9	to	to	PART
ftr-410	936	10	pay	pay	VERB
ftr-410	936	11	policy	policy	NOUN
ftr-410	936	12	premiums	premium	NOUN
ftr-410	936	13	,	,	PUNCT
ftr-410	936	14	or	or	CCONJ
ftr-410	936	15	,	,	PUNCT
ftr-410	936	16	alternatively	alternatively	ADV
ftr-410	936	17	,	,	PUNCT
ftr-410	936	18	they	they	PRON
ftr-410	936	19	are	be	AUX
ftr-410	936	20	used	use	VERB
ftr-410	936	21	to	to	PART
ftr-410	936	22	purchase	purchase	VERB
ftr-410	936	23	additional	additional	ADJ
ftr-410	936	24	insurance	insurance	NOUN
ftr-410	936	25	,	,	PUNCT
ftr-410	936	26	such	such	ADJ
ftr-410	936	27	payments	payment	NOUN
ftr-410	936	28	will	will	AUX
ftr-410	936	29	have	have	VERB
ftr-410	936	30	no	no	DET
ftr-410	936	31	net	net	ADJ
ftr-410	936	32	effect	effect	NOUN
ftr-410	936	33	upon	upon	SCONJ
ftr-410	936	34	the	the	DET
ftr-410	936	35	policy	policy	NOUN
ftr-410	936	36	's	's	PART
ftr-410	936	37	tax	tax	NOUN
ftr-410	936	38	basis	basis	NOUN
ftr-410	936	39	.	.	PUNCT
ftr-410	937	1	159	159	X
ftr-410	937	2	.	.	PUNCT
ftr-410	938	1	ordinarily	ordinarily	ADV
ftr-410	938	2	a	a	DET
ftr-410	938	3	loan	loan	NOUN
ftr-410	938	4	taken	take	VERB
ftr-410	938	5	on	on	ADP
ftr-410	938	6	a	a	DET
ftr-410	938	7	policy	policy	NOUN
ftr-410	938	8	does	do	AUX
ftr-410	938	9	not	not	PART
ftr-410	938	10	generate	generate	VERB
ftr-410	938	11	taxable	taxable	ADJ
ftr-410	938	12	income	income	NOUN
ftr-410	938	13	.	.	PUNCT
ftr-410	939	1	see	see	VERB
ftr-410	939	2	generally	generally	ADV
ftr-410	939	3	,	,	PUNCT
ftr-410	939	4	woodsom	woodsom	PROPN
ftr-410	939	5	assocs	assocs	PROPN
ftr-410	939	6	.	.	PROPN
ftr-410	939	7	,	,	PUNCT
ftr-410	939	8	inc	inc	PROPN
ftr-410	939	9	.	.	PROPN
ftr-410	940	1	v.	v.	PROPN
ftr-410	940	2	comm'r	comm'r	NOUN
ftr-410	940	3	,	,	PUNCT
ftr-410	940	4	198	198	NUM
ftr-410	940	5	f.2d	f.2d	ADP
ftr-410	940	6	357	357	NUM
ftr-410	940	7	(	(	PUNCT
ftr-410	940	8	2d	2d	NUM
ftr-410	940	9	cir	cir	NOUN
ftr-410	940	10	.	.	PROPN
ftr-410	940	11	1952	1952	NUM
ftr-410	940	12	)	)	PUNCT
ftr-410	941	1	(	(	PUNCT
ftr-410	941	2	holding	hold	VERB
ftr-410	941	3	that	that	SCONJ
ftr-410	941	4	the	the	DET
ftr-410	941	5	act	act	NOUN
ftr-410	941	6	of	of	ADP
ftr-410	941	7	borrowing	borrowing	NOUN
ftr-410	941	8	does	do	AUX
ftr-410	941	9	not	not	PART
ftr-410	941	10	constitute	constitute	VERB
ftr-410	941	11	a	a	DET
ftr-410	941	12	recognition	recognition	NOUN
ftr-410	941	13	event	event	NOUN
ftr-410	941	14	)	)	PUNCT
ftr-410	941	15	.	.	PUNCT
ftr-410	942	1	a	a	DET
ftr-410	942	2	policy	policy	NOUN
ftr-410	942	3	loan	loan	NOUN
ftr-410	942	4	thus	thus	ADV
ftr-410	942	5	has	have	VERB
ftr-410	942	6	no	no	DET
ftr-410	942	7	bearing	bearing	NOUN
ftr-410	942	8	upon	upon	SCONJ
ftr-410	942	9	the	the	DET
ftr-410	942	10	tax	tax	NOUN
ftr-410	942	11	basis	basis	NOUN
ftr-410	942	12	taxpayers	taxpayer	NOUN
ftr-410	942	13	have	have	VERB
ftr-410	942	14	in	in	ADP
ftr-410	942	15	their	their	PRON
ftr-410	942	16	insurance	insurance	NOUN
ftr-410	942	17	policies	policy	NOUN
ftr-410	942	18	.	.	PUNCT
ftr-410	943	1	the	the	DET
ftr-410	943	2	issue	issue	NOUN
ftr-410	943	3	of	of	ADP
ftr-410	943	4	consequence	consequence	NOUN
ftr-410	943	5	will	will	AUX
ftr-410	943	6	be	be	AUX
ftr-410	943	7	if	if	SCONJ
ftr-410	943	8	the	the	DET
ftr-410	943	9	loan	loan	NOUN
ftr-410	943	10	in	in	ADP
ftr-410	943	11	question	question	NOUN
ftr-410	943	12	is	be	AUX
ftr-410	943	13	still	still	ADV
ftr-410	943	14	outstanding	outstanding	ADJ
ftr-410	943	15	at	at	ADP
ftr-410	943	16	the	the	DET
ftr-410	943	17	time	time	NOUN
ftr-410	943	18	the	the	DET
ftr-410	943	19	policy	policy	NOUN
ftr-410	943	20	is	be	AUX
ftr-410	943	21	surrendered	surrender	VERB
ftr-410	943	22	or	or	CCONJ
ftr-410	943	23	sold	sell	VERB
ftr-410	943	24	;	;	PUNCT
ftr-410	943	25	in	in	ADP
ftr-410	943	26	either	either	DET
ftr-410	943	27	case	case	NOUN
ftr-410	943	28	,	,	PUNCT
ftr-410	943	29	the	the	DET
ftr-410	943	30	taxpayer	taxpayer	NOUN
ftr-410	943	31	is	be	AUX
ftr-410	943	32	treated	treat	VERB
ftr-410	943	33	as	as	SCONJ
ftr-410	943	34	if	if	SCONJ
ftr-410	943	35	the	the	DET
ftr-410	943	36	borrowed	borrow	VERB
ftr-410	943	37	(	(	PUNCT
ftr-410	943	38	and	and	CCONJ
ftr-410	943	39	still	still	ADV
ftr-410	943	40	unpaid	unpaid	ADJ
ftr-410	943	41	)	)	PUNCT
ftr-410	943	42	sums	sum	NOUN
ftr-410	943	43	were	be	AUX
ftr-410	943	44	received	receive	VERB
ftr-410	943	45	.	.	PUNCT
ftr-410	944	1	atwood	atwood	PROPN
ftr-410	944	2	v.	v.	ADP
ftr-410	944	3	comm'r	comm'r	PROPN
ftr-410	944	4	,	,	PUNCT
ftr-410	944	5	t.c	t.c	PROPN
ftr-410	944	6	.	.	PROPN
ftr-410	944	7	memo	memo	NOUN
ftr-410	944	8	.	.	PUNCT
ftr-410	945	1	1999	1999	NUM
ftr-410	945	2	-	-	SYM
ftr-410	945	3	61	61	NUM
ftr-410	945	4	.	.	PUNCT
ftr-410	946	1	160	160	NUM
ftr-410	946	2	.	.	PUNCT
ftr-410	947	1	for	for	ADP
ftr-410	947	2	tax	tax	NOUN
ftr-410	947	3	purposes	purpose	NOUN
ftr-410	947	4	,	,	PUNCT
ftr-410	947	5	a	a	DET
ftr-410	947	6	policy	policy	NOUN
ftr-410	947	7	withdrawal	withdrawal	NOUN
ftr-410	947	8	is	be	AUX
ftr-410	947	9	treated	treat	VERB
ftr-410	947	10	as	as	ADP
ftr-410	947	11	a	a	DET
ftr-410	947	12	cash	cash	NOUN
ftr-410	947	13	distribution	distribution	NOUN
ftr-410	947	14	and	and	CCONJ
ftr-410	947	15	is	be	AUX
ftr-410	947	16	generally	generally	ADV
ftr-410	947	17	protected	protect	VERB
ftr-410	947	18	from	from	ADP
ftr-410	947	19	tax	tax	NOUN
ftr-410	947	20	until	until	SCONJ
ftr-410	947	21	the	the	DET
ftr-410	947	22	aggregate	aggregate	ADJ
ftr-410	947	23	amount	amount	NOUN
ftr-410	947	24	withdrawn	withdraw	VERB
ftr-410	947	25	exceeds	exceed	VERB
ftr-410	947	26	the	the	DET
ftr-410	947	27	aggregate	aggregate	ADJ
ftr-410	947	28	premiums	premium	NOUN
ftr-410	947	29	paid	pay	VERB
ftr-410	947	30	by	by	ADP
ftr-410	947	31	a	a	DET
ftr-410	947	32	taxpayer	taxpayer	NOUN
ftr-410	947	33	.	.	PUNCT
ftr-410	948	1	irc	irc	PROPN
ftr-410	948	2	§	§	PROPN
ftr-410	948	3	72(e)(6	72(e)(6	NUM
ftr-410	948	4	)	)	PUNCT
ftr-410	948	5	.	.	PUNCT
ftr-410	949	1	however	however	ADV
ftr-410	949	2	,	,	PUNCT
ftr-410	949	3	amounts	amount	NOUN
ftr-410	949	4	withdrawn	withdraw	VERB
ftr-410	949	5	correspondingly	correspondingly	ADV
ftr-410	949	6	decrease	decrease	VERB
ftr-410	949	7	a	a	DET
ftr-410	949	8	taxpayer	taxpayer	NOUN
ftr-410	949	9	's	's	PART
ftr-410	949	10	tax	tax	NOUN
ftr-410	949	11	basis	basis	NOUN
ftr-410	949	12	in	in	ADP
ftr-410	949	13	the	the	DET
ftr-410	949	14	policy	policy	NOUN
ftr-410	949	15	.	.	PUNCT
ftr-410	950	1	regs	regs	PROPN
ftr-410	950	2	.	.	PUNCT
ftr-410	951	1	§	§	PROPN
ftr-410	951	2	1.72	1.72	NUM
ftr-410	951	3	-	-	SYM
ftr-410	951	4	6	6	NUM
ftr-410	951	5	.	.	PUNCT
ftr-410	952	1	this	this	DET
ftr-410	952	2	general	general	ADJ
ftr-410	952	3	rule	rule	NOUN
ftr-410	952	4	does	do	AUX
ftr-410	952	5	not	not	PART
ftr-410	952	6	apply	apply	VERB
ftr-410	952	7	,	,	PUNCT
ftr-410	952	8	for	for	ADP
ftr-410	952	9	example	example	NOUN
ftr-410	952	10	,	,	PUNCT
ftr-410	952	11	if	if	SCONJ
ftr-410	952	12	the	the	DET
ftr-410	952	13	benefits	benefit	NOUN
ftr-410	952	14	under	under	ADP
ftr-410	952	15	a	a	DET
ftr-410	952	16	life	life	NOUN
ftr-410	952	17	insurance	insurance	NOUN
ftr-410	952	18	contract	contract	NOUN
ftr-410	952	19	are	be	AUX
ftr-410	952	20	reduced	reduce	VERB
ftr-410	952	21	during	during	ADP
ftr-410	952	22	the	the	DET
ftr-410	952	23	fifteen	fifteen	NUM
ftr-410	952	24	-	-	PUNCT
ftr-410	952	25	year	year	NOUN
ftr-410	952	26	period	period	NOUN
ftr-410	952	27	beginning	begin	VERB
ftr-410	952	28	on	on	ADP
ftr-410	952	29	the	the	DET
ftr-410	952	30	issue	issue	NOUN
ftr-410	952	31	date	date	NOUN
ftr-410	952	32	of	of	ADP
ftr-410	952	33	the	the	DET
ftr-410	952	34	contract	contract	NOUN
ftr-410	952	35	,	,	PUNCT
ftr-410	952	36	and	and	CCONJ
ftr-410	952	37	a	a	DET
ftr-410	952	38	cash	cash	NOUN
ftr-410	952	39	distribution	distribution	NOUN
ftr-410	952	40	is	be	AUX
ftr-410	952	41	made	make	VERB
ftr-410	952	42	to	to	ADP
ftr-410	952	43	the	the	DET
ftr-410	952	44	policyholder	policyholder	NOUN
ftr-410	952	45	as	as	ADP
ftr-410	952	46	a	a	DET
ftr-410	952	47	result	result	NOUN
ftr-410	952	48	of	of	ADP
ftr-410	952	49	the	the	DET
ftr-410	952	50	reduction	reduction	NOUN
ftr-410	952	51	in	in	ADP
ftr-410	952	52	benefits	benefit	NOUN
ftr-410	952	53	.	.	PUNCT
ftr-410	953	1	see	see	VERB
ftr-410	953	2	irc	irc	PROPN
ftr-410	953	3	§	§	PROPN
ftr-410	953	4	7702(0(7	7702(0(7	NUM
ftr-410	953	5	)	)	PUNCT
ftr-410	953	6	.	.	PUNCT
ftr-410	954	1	161	161	NUM
ftr-410	954	2	.	.	PUNCT
ftr-410	955	1	see	see	VERB
ftr-410	955	2	regs	reg	NOUN
ftr-410	955	3	.	.	PUNCT
ftr-410	956	1	§	§	PROPN
ftr-410	956	2	1.1001	1.1001	NUM
ftr-410	956	3	-	-	PUNCT
ftr-410	956	4	2(a	2(a	NUM
ftr-410	956	5	)	)	PUNCT
ftr-410	956	6	(	(	PUNCT
ftr-410	956	7	the	the	DET
ftr-410	956	8	amount	amount	NOUN
ftr-410	956	9	of	of	ADP
ftr-410	956	10	the	the	DET
ftr-410	956	11	loan	loan	NOUN
ftr-410	956	12	is	be	AUX
ftr-410	956	13	considered	consider	VERB
ftr-410	956	14	an	an	DET
ftr-410	956	15	amount	amount	NOUN
ftr-410	956	16	received	receive	VERB
ftr-410	956	17	on	on	ADP
ftr-410	956	18	the	the	DET
ftr-410	956	19	transfer	transfer	NOUN
ftr-410	956	20	)	)	PUNCT
ftr-410	956	21	;	;	PUNCT
ftr-410	957	1	irs	irs	PROPN
ftr-410	957	2	priv	priv	PROPN
ftr-410	957	3	.	.	PUNCT
ftr-410	958	1	ltr	ltr	PROPN
ftr-410	958	2	.	.	PUNCT
ftr-410	959	1	rul	rul	PROPN
ftr-410	959	2	.	.	PUNCT
ftr-410	959	3	89	89	NUM
ftr-410	959	4	-	-	SYM
ftr-410	959	5	51	51	NUM
ftr-410	959	6	-	-	NUM
ftr-410	959	7	056	056	NUM
ftr-410	959	8	(	(	PUNCT
ftr-410	959	9	sept	sept	PROPN
ftr-410	959	10	.	.	PROPN
ftr-410	959	11	27	27	NUM
ftr-410	959	12	,	,	PUNCT
ftr-410	959	13	1989	1989	NUM
ftr-410	959	14	)	)	PUNCT
ftr-410	959	15	(	(	PUNCT
ftr-410	959	16	same	same	ADJ
ftr-410	959	17	)	)	PUNCT
ftr-410	959	18	.	.	PUNCT
ftr-410	960	1	162	162	NUM
ftr-410	960	2	.	.	PUNCT
ftr-410	961	1	to	to	PART
ftr-410	961	2	provide	provide	VERB
ftr-410	961	3	an	an	DET
ftr-410	961	4	incentive	incentive	NOUN
ftr-410	961	5	for	for	SCONJ
ftr-410	961	6	taxpayers	taxpayer	NOUN
ftr-410	961	7	to	to	PART
ftr-410	961	8	maintain	maintain	VERB
ftr-410	961	9	their	their	PRON
ftr-410	961	10	policies	policy	NOUN
ftr-410	961	11	,	,	PUNCT
ftr-410	961	12	congress	congress	PROPN
ftr-410	961	13	should	should	AUX
ftr-410	961	14	consider	consider	VERB
ftr-410	961	15	eliminating	eliminate	VERB
ftr-410	961	16	any	any	DET
ftr-410	961	17	favorable	favorable	ADJ
ftr-410	961	18	tax	tax	NOUN
ftr-410	961	19	treatment	treatment	NOUN
ftr-410	961	20	associated	associate	VERB
ftr-410	961	21	with	with	ADP
ftr-410	961	22	policy	policy	NOUN
ftr-410	961	23	surrenders	surrender	VERB
ftr-410	961	24	and	and	CCONJ
ftr-410	961	25	,	,	PUNCT
ftr-410	961	26	in	in	ADP
ftr-410	961	27	particular	particular	ADJ
ftr-410	961	28	,	,	PUNCT
ftr-410	961	29	repealing	repeal	VERB
ftr-410	961	30	irc	irc	ADV
ftr-410	961	31	§	§	PROPN
ftr-410	961	32	72(e)(6	72(e)(6	NUM
ftr-410	961	33	)	)	PUNCT
ftr-410	961	34	.	.	PUNCT
ftr-410	962	1	indeed	indeed	ADV
ftr-410	962	2	,	,	PUNCT
ftr-410	962	3	it	it	PRON
ftr-410	962	4	might	might	AUX
ftr-410	962	5	even	even	ADV
ftr-410	962	6	consider	consider	VERB
ftr-410	962	7	going	go	VERB
ftr-410	962	8	a	a	DET
ftr-410	962	9	step	step	NOUN
ftr-410	962	10	further	far	ADV
ftr-410	962	11	and	and	CCONJ
ftr-410	962	12	instituting	institute	VERB
ftr-410	962	13	an	an	DET
ftr-410	962	14	excise	excise	NOUN
ftr-410	962	15	tax	tax	NOUN
ftr-410	962	16	in	in	ADP
ftr-410	962	17	instances	instance	NOUN
ftr-410	962	18	of	of	ADP
ftr-410	962	19	policy	policy	NOUN
ftr-410	962	20	surrenders	surrender	VERB
ftr-410	962	21	to	to	PART
ftr-410	962	22	capture	capture	VERB
ftr-410	962	23	some	some	PRON
ftr-410	962	24	of	of	ADP
ftr-410	962	25	the	the	DET
ftr-410	962	26	income	income	NOUN
ftr-410	962	27	tax	tax	NOUN
ftr-410	962	28	deferral	deferral	NOUN
ftr-410	962	29	the	the	DET
ftr-410	962	30	taxpayers	taxpayer	NOUN
ftr-410	962	31	are	be	AUX
ftr-410	962	32	able	able	ADJ
ftr-410	962	33	to	to	PART
ftr-410	962	34	capitalize	capitalize	VERB
ftr-410	962	35	upon	upon	SCONJ
ftr-410	962	36	.	.	PUNCT
ftr-410	963	1	[	[	X
ftr-410	963	2	vol	vol	NOUN
ftr-410	963	3	.	.	PUNCT
ftr-410	963	4	7:9	7:9	NUM
ftr-410	963	5	a	a	DET
ftr-410	963	6	new	new	ADJ
ftr-410	963	7	model	model	NOUN
ftr-410	963	8	for	for	ADP
ftr-410	963	9	identifying	identify	VERB
ftr-410	963	10	basis	basis	NOUN
ftr-410	963	11	in	in	ADP
ftr-410	963	12	life	life	NOUN
ftr-410	963	13	insurance	insurance	NOUN
ftr-410	963	14	premiums	premium	NOUN
ftr-410	963	15	each	each	PRON
ftr-410	963	16	of	of	ADP
ftr-410	963	17	these	these	DET
ftr-410	963	18	taxpayers	taxpayer	NOUN
ftr-410	963	19	paid	pay	VERB
ftr-410	963	20	.	.	PUNCT
ftr-410	964	1	'63	'63	PROPN
ftr-410	964	2	(	(	PUNCT
ftr-410	964	3	if	if	SCONJ
ftr-410	964	4	,	,	PUNCT
ftr-410	964	5	however	however	ADV
ftr-410	964	6	,	,	PUNCT
ftr-410	964	7	the	the	DET
ftr-410	964	8	cash	cash	NOUN
ftr-410	964	9	surrender	surrender	NOUN
ftr-410	964	10	value	value	NOUN
ftr-410	964	11	exceeds	exceed	VERB
ftr-410	964	12	the	the	DET
ftr-410	964	13	aggregate	aggregate	ADJ
ftr-410	964	14	premiums	premium	NOUN
ftr-410	964	15	paid	pay	VERB
ftr-410	964	16	,	,	PUNCT
ftr-410	964	17	such	such	ADJ
ftr-410	964	18	excess	excess	NOUN
ftr-410	964	19	is	be	AUX
ftr-410	964	20	taxable	taxable	ADJ
ftr-410	964	21	.	.	PUNCT
ftr-410	964	22	)	)	PUNCT
ftr-410	965	1	i	i	PRON
ftr-410	965	2	"	"	PUNCT
ftr-410	965	3	the	the	DET
ftr-410	965	4	same	same	ADJ
ftr-410	965	5	favorable	favorable	ADJ
ftr-410	965	6	tax	tax	NOUN
ftr-410	965	7	treatment	treatment	NOUN
ftr-410	965	8	does	do	AUX
ftr-410	965	9	not	not	PART
ftr-410	965	10	extend	extend	VERB
ftr-410	965	11	to	to	ADP
ftr-410	965	12	other	other	ADJ
ftr-410	965	13	life	life	NOUN
ftr-410	965	14	insurance	insurance	NOUN
ftr-410	965	15	policy	policy	NOUN
ftr-410	965	16	dispositions	disposition	NOUN
ftr-410	965	17	.	.	PUNCT
ftr-410	966	1	this	this	PRON
ftr-410	966	2	is	be	AUX
ftr-410	966	3	when	when	SCONJ
ftr-410	966	4	proper	proper	ADJ
ftr-410	966	5	basis	basis	NOUN
ftr-410	966	6	identification	identification	NOUN
ftr-410	966	7	is	be	AUX
ftr-410	966	8	most	most	ADV
ftr-410	966	9	critical	critical	ADJ
ftr-410	966	10	.	.	PUNCT
ftr-410	967	1	today	today	NOUN
ftr-410	967	2	,	,	PUNCT
ftr-410	967	3	there	there	PRON
ftr-410	967	4	are	be	VERB
ftr-410	967	5	several	several	ADJ
ftr-410	967	6	reasons	reason	NOUN
ftr-410	967	7	why	why	SCONJ
ftr-410	967	8	the	the	DET
ftr-410	967	9	disposition	disposition	NOUN
ftr-410	967	10	of	of	ADP
ftr-410	967	11	life	life	NOUN
ftr-410	967	12	insurance	insurance	NOUN
ftr-410	967	13	policies	policy	NOUN
ftr-410	967	14	has	have	AUX
ftr-410	967	15	become	become	VERB
ftr-410	967	16	increasingly	increasingly	ADV
ftr-410	967	17	popular	popular	ADJ
ftr-410	967	18	.	.	PUNCT
ftr-410	968	1	one	one	NUM
ftr-410	968	2	reason	reason	NOUN
ftr-410	968	3	is	be	AUX
ftr-410	968	4	the	the	DET
ftr-410	968	5	emergence	emergence	NOUN
ftr-410	968	6	of	of	ADP
ftr-410	968	7	life	life	NOUN
ftr-410	968	8	settlement	settlement	NOUN
ftr-410	968	9	companies	company	NOUN
ftr-410	968	10	,	,	PUNCT
ftr-410	968	11	and	and	CCONJ
ftr-410	968	12	another	another	PRON
ftr-410	968	13	is	be	AUX
ftr-410	968	14	that	that	SCONJ
ftr-410	968	15	a	a	DET
ftr-410	968	16	new	new	ADJ
ftr-410	968	17	premium	premium	NOUN
ftr-410	968	18	financing	financing	NOUN
ftr-410	968	19	technique	technique	NOUN
ftr-410	968	20	has	have	AUX
ftr-410	968	21	arisen	arise	VERB
ftr-410	968	22	that	that	PRON
ftr-410	968	23	makes	make	VERB
ftr-410	968	24	the	the	DET
ftr-410	968	25	sale	sale	NOUN
ftr-410	968	26	of	of	ADP
ftr-410	968	27	life	life	NOUN
ftr-410	968	28	insurance	insurance	NOUN
ftr-410	968	29	policies	policy	NOUN
ftr-410	968	30	much	much	ADV
ftr-410	968	31	more	more	ADV
ftr-410	968	32	attractive	attractive	ADJ
ftr-410	968	33	.	.	PUNCT
ftr-410	969	1	a.	a.	NOUN
ftr-410	970	1	the	the	DET
ftr-410	970	2	emergence	emergence	NOUN
ftr-410	970	3	of	of	ADP
ftr-410	970	4	the	the	DET
ftr-410	970	5	life	life	NOUN
ftr-410	970	6	settlement	settlement	NOUN
ftr-410	970	7	companies	company	NOUN
ftr-410	970	8	over	over	ADP
ftr-410	970	9	the	the	DET
ftr-410	970	10	past	past	ADJ
ftr-410	970	11	decade	decade	NOUN
ftr-410	970	12	the	the	DET
ftr-410	970	13	sale	sale	NOUN
ftr-410	970	14	of	of	ADP
ftr-410	970	15	life	life	NOUN
ftr-410	970	16	insurance	insurance	NOUN
ftr-410	970	17	policies	policy	NOUN
ftr-410	970	18	has	have	AUX
ftr-410	970	19	surged	surge	VERB
ftr-410	970	20	.	.	PUNCT
ftr-410	971	1	there	there	PRON
ftr-410	971	2	are	be	VERB
ftr-410	971	3	several	several	ADJ
ftr-410	971	4	reasons	reason	NOUN
ftr-410	971	5	for	for	ADP
ftr-410	971	6	this	this	DET
ftr-410	971	7	trend	trend	NOUN
ftr-410	971	8	.	.	PUNCT
ftr-410	972	1	one	one	NUM
ftr-410	972	2	reason	reason	NOUN
ftr-410	972	3	is	be	AUX
ftr-410	972	4	that	that	SCONJ
ftr-410	972	5	an	an	DET
ftr-410	972	6	increasingly	increasingly	ADV
ftr-410	972	7	greater	great	ADJ
ftr-410	972	8	percentage	percentage	NOUN
ftr-410	972	9	of	of	ADP
ftr-410	972	10	the	the	DET
ftr-410	972	11	nation	nation	NOUN
ftr-410	972	12	's	's	PART
ftr-410	972	13	population	population	NOUN
ftr-410	972	14	is	be	AUX
ftr-410	972	15	over	over	ADP
ftr-410	972	16	sixty	sixty	NUM
ftr-410	972	17	-	-	PUNCT
ftr-410	972	18	five.1	five.1	PROPN
ftr-410	972	19	6	6	NUM
ftr-410	972	20	1	1	NUM
ftr-410	972	21	people	people	NOUN
ftr-410	972	22	in	in	ADP
ftr-410	972	23	this	this	DET
ftr-410	972	24	demographic	demographic	ADJ
ftr-410	972	25	often	often	ADV
ftr-410	972	26	attempt	attempt	VERB
ftr-410	972	27	to	to	PART
ftr-410	972	28	supplement	supplement	VERB
ftr-410	972	29	their	their	PRON
ftr-410	972	30	incomes	income	NOUN
ftr-410	972	31	and	and	CCONJ
ftr-410	972	32	maximize	maximize	VERB
ftr-410	972	33	economic	economic	ADJ
ftr-410	972	34	returns	return	NOUN
ftr-410	972	35	on	on	ADP
ftr-410	972	36	whatever	whatever	DET
ftr-410	972	37	assets	asset	NOUN
ftr-410	972	38	they	they	PRON
ftr-410	972	39	own	own	VERB
ftr-410	972	40	.	.	PUNCT
ftr-410	973	1	life	life	NOUN
ftr-410	973	2	insurance	insurance	NOUN
ftr-410	973	3	policies	policy	NOUN
ftr-410	973	4	with	with	ADP
ftr-410	973	5	an	an	DET
ftr-410	973	6	investment	investment	NOUN
ftr-410	973	7	component	component	NOUN
ftr-410	973	8	that	that	PRON
ftr-410	973	9	are	be	AUX
ftr-410	973	10	performance	performance	NOUN
ftr-410	973	11	laggards	laggard	NOUN
ftr-410	973	12	are	be	AUX
ftr-410	973	13	thus	thus	ADV
ftr-410	973	14	potential	potential	ADJ
ftr-410	973	15	targets	target	NOUN
ftr-410	973	16	for	for	ADP
ftr-410	973	17	taxpayers	taxpayer	NOUN
ftr-410	973	18	in	in	ADP
ftr-410	973	19	this	this	DET
ftr-410	973	20	demographic	demographic	ADJ
ftr-410	973	21	to	to	PART
ftr-410	973	22	sell	sell	VERB
ftr-410	973	23	.	.	PUNCT
ftr-410	974	1	another	another	DET
ftr-410	974	2	reason	reason	NOUN
ftr-410	974	3	taxpayers	taxpayer	NOUN
ftr-410	974	4	may	may	AUX
ftr-410	974	5	seek	seek	VERB
ftr-410	974	6	to	to	PART
ftr-410	974	7	sell	sell	VERB
ftr-410	974	8	their	their	PRON
ftr-410	974	9	life	life	NOUN
ftr-410	974	10	insurance	insurance	NOUN
ftr-410	974	11	policies	policy	NOUN
ftr-410	974	12	is	be	AUX
ftr-410	974	13	that	that	SCONJ
ftr-410	974	14	their	their	PRON
ftr-410	974	15	insurance	insurance	NOUN
ftr-410	974	16	needs	need	NOUN
ftr-410	974	17	have	have	AUX
ftr-410	974	18	become	become	AUX
ftr-410	974	19	obviated	obviate	VERB
ftr-410	974	20	.	.	PUNCT
ftr-410	975	1	this	this	PRON
ftr-410	975	2	may	may	AUX
ftr-410	975	3	occur	occur	VERB
ftr-410	975	4	due	due	ADP
ftr-410	975	5	to	to	ADP
ftr-410	975	6	family	family	NOUN
ftr-410	975	7	changes	change	NOUN
ftr-410	975	8	or	or	CCONJ
ftr-410	975	9	business	business	NOUN
ftr-410	975	10	transitions	transition	NOUN
ftr-410	975	11	.	.	PUNCT
ftr-410	976	1	more	more	ADV
ftr-410	976	2	specifically	specifically	ADV
ftr-410	976	3	,	,	PUNCT
ftr-410	976	4	in	in	ADP
ftr-410	976	5	the	the	DET
ftr-410	976	6	family	family	NOUN
ftr-410	976	7	context	context	NOUN
ftr-410	976	8	,	,	PUNCT
ftr-410	976	9	taxpayers	taxpayer	NOUN
ftr-410	976	10	often	often	ADV
ftr-410	976	11	purchase	purchase	VERB
ftr-410	976	12	life	life	NOUN
ftr-410	976	13	insurance	insurance	NOUN
ftr-410	976	14	to	to	PART
ftr-410	976	15	help	help	VERB
ftr-410	976	16	fund	fund	VERB
ftr-410	976	17	college	college	NOUN
ftr-410	976	18	educations	education	NOUN
ftr-410	976	19	or	or	CCONJ
ftr-410	976	20	to	to	PART
ftr-410	976	21	provide	provide	VERB
ftr-410	976	22	for	for	ADP
ftr-410	976	23	the	the	DET
ftr-410	976	24	financial	financial	ADJ
ftr-410	976	25	needs	need	NOUN
ftr-410	976	26	of	of	ADP
ftr-410	976	27	their	their	PRON
ftr-410	976	28	family	family	NOUN
ftr-410	976	29	.	.	PUNCT
ftr-410	977	1	at	at	ADP
ftr-410	977	2	a	a	DET
ftr-410	977	3	certain	certain	ADJ
ftr-410	977	4	point	point	NOUN
ftr-410	977	5	,	,	PUNCT
ftr-410	977	6	however	however	ADV
ftr-410	977	7	,	,	PUNCT
ftr-410	977	8	the	the	DET
ftr-410	977	9	taxpayers	taxpayer	NOUN
ftr-410	977	10	'	'	PART
ftr-410	977	11	children	child	NOUN
ftr-410	977	12	may	may	AUX
ftr-410	977	13	have	have	AUX
ftr-410	977	14	completed	complete	VERB
ftr-410	977	15	their	their	PRON
ftr-410	977	16	formal	formal	ADJ
ftr-410	977	17	educations	education	NOUN
ftr-410	977	18	and	and	CCONJ
ftr-410	977	19	taxpayers	taxpayer	NOUN
ftr-410	977	20	may	may	AUX
ftr-410	977	21	have	have	AUX
ftr-410	977	22	accumulated	accumulate	VERB
ftr-410	977	23	sufficient	sufficient	ADJ
ftr-410	977	24	assets	asset	NOUN
ftr-410	977	25	to	to	PART
ftr-410	977	26	meet	meet	VERB
ftr-410	977	27	their	their	PRON
ftr-410	977	28	present	present	NOUN
ftr-410	977	29	and	and	CCONJ
ftr-410	977	30	anticipated	anticipate	VERB
ftr-410	977	31	future	future	ADJ
ftr-410	977	32	financial	financial	ADJ
ftr-410	977	33	obligations	obligation	NOUN
ftr-410	977	34	,	,	PUNCT
ftr-410	977	35	thereby	thereby	ADV
ftr-410	977	36	negating	negate	VERB
ftr-410	977	37	their	their	PRON
ftr-410	977	38	insurance	insurance	NOUN
ftr-410	977	39	needs	need	NOUN
ftr-410	977	40	.	.	PUNCT
ftr-410	978	1	in	in	ADP
ftr-410	978	2	the	the	DET
ftr-410	978	3	business	business	NOUN
ftr-410	978	4	context	context	NOUN
ftr-410	978	5	,	,	PUNCT
ftr-410	978	6	key	key	ADJ
ftr-410	978	7	employees	employee	NOUN
ftr-410	978	8	upon	upon	SCONJ
ftr-410	978	9	whom	whom	PRON
ftr-410	978	10	the	the	DET
ftr-410	978	11	employer	employer	NOUN
ftr-410	978	12	held	hold	VERB
ftr-410	978	13	policies	policy	NOUN
ftr-410	978	14	may	may	AUX
ftr-410	978	15	quit	quit	VERB
ftr-410	978	16	,	,	PUNCT
ftr-410	978	17	be	be	AUX
ftr-410	978	18	terminated	terminate	VERB
ftr-410	978	19	,	,	PUNCT
ftr-410	978	20	or	or	CCONJ
ftr-410	978	21	retire	retire	VERB
ftr-410	978	22	.	.	PUNCT
ftr-410	979	1	any	any	PRON
ftr-410	979	2	of	of	ADP
ftr-410	979	3	the	the	DET
ftr-410	979	4	foregoing	forego	VERB
ftr-410	979	5	events	event	NOUN
ftr-410	979	6	may	may	AUX
ftr-410	979	7	result	result	VERB
ftr-410	979	8	in	in	ADP
ftr-410	979	9	taxpayers	taxpayer	NOUN
ftr-410	979	10	owning	own	VERB
ftr-410	979	11	life	life	NOUN
ftr-410	979	12	insurance	insurance	NOUN
ftr-410	979	13	policies	policy	NOUN
ftr-410	979	14	that	that	PRON
ftr-410	979	15	no	no	ADV
ftr-410	979	16	longer	long	ADV
ftr-410	979	17	serve	serve	VERB
ftr-410	979	18	any	any	DET
ftr-410	979	19	utility	utility	NOUN
ftr-410	979	20	.	.	PUNCT
ftr-410	980	1	a	a	DET
ftr-410	980	2	final	final	ADJ
ftr-410	980	3	reason	reason	NOUN
ftr-410	980	4	that	that	SCONJ
ftr-410	980	5	taxpayers	taxpayer	NOUN
ftr-410	980	6	may	may	AUX
ftr-410	980	7	deem	deem	VERB
ftr-410	980	8	retention	retention	NOUN
ftr-410	980	9	of	of	ADP
ftr-410	980	10	their	their	PRON
ftr-410	980	11	life	life	NOUN
ftr-410	980	12	insurance	insurance	NOUN
ftr-410	980	13	policies	policy	NOUN
ftr-410	980	14	unnecessary	unnecessary	ADJ
ftr-410	980	15	is	be	AUX
ftr-410	980	16	that	that	SCONJ
ftr-410	980	17	congress	congress	PROPN
ftr-410	980	18	has	have	AUX
ftr-410	980	19	greatly	greatly	ADV
ftr-410	980	20	alleviated	alleviate	VERB
ftr-410	980	21	the	the	DET
ftr-410	980	22	federal	federal	ADJ
ftr-410	980	23	estate	estate	NOUN
ftr-410	980	24	tax	tax	NOUN
ftr-410	980	25	burden	burden	NOUN
ftr-410	980	26	that	that	PRON
ftr-410	980	27	used	use	VERB
ftr-410	980	28	to	to	PART
ftr-410	980	29	haunt	haunt	VERB
ftr-410	980	30	many	many	ADJ
ftr-410	980	31	taxpayers	taxpayer	NOUN
ftr-410	980	32	.	.	PUNCT
ftr-410	981	1	in	in	ADP
ftr-410	981	2	prior	prior	ADJ
ftr-410	981	3	decades	decade	NOUN
ftr-410	981	4	,	,	PUNCT
ftr-410	981	5	a	a	DET
ftr-410	981	6	leading	lead	VERB
ftr-410	981	7	reason	reason	NOUN
ftr-410	981	8	for	for	ADP
ftr-410	981	9	the	the	DET
ftr-410	981	10	purchase	purchase	NOUN
ftr-410	981	11	of	of	ADP
ftr-410	981	12	life	life	NOUN
ftr-410	981	13	insurance	insurance	NOUN
ftr-410	981	14	was	be	AUX
ftr-410	981	15	to	to	PART
ftr-410	981	16	offset	offset	VERB
ftr-410	981	17	an	an	DET
ftr-410	981	18	anticipated	anticipate	VERB
ftr-410	981	19	federal	federal	ADJ
ftr-410	981	20	estate	estate	NOUN
ftr-410	981	21	tax	tax	NOUN
ftr-410	981	22	burden	burden	NOUN
ftr-410	981	23	.	.	PUNCT
ftr-410	982	1	in	in	ADP
ftr-410	982	2	the	the	DET
ftr-410	982	3	economic	economic	ADJ
ftr-410	982	4	growth	growth	NOUN
ftr-410	982	5	and	and	CCONJ
ftr-410	982	6	tax	tax	NOUN
ftr-410	982	7	relief	relief	NOUN
ftr-410	982	8	reconciliation	reconciliation	NOUN
ftr-410	982	9	act	act	NOUN
ftr-410	982	10	of	of	ADP
ftr-410	982	11	200	200	NUM
ftr-410	982	12	1,1	1,1	NUM
ftr-410	982	13	"	"	PUNCT
ftr-410	982	14	however	however	ADV
ftr-410	982	15	,	,	PUNCT
ftr-410	982	16	congress	congress	PROPN
ftr-410	982	17	dramatically	dramatically	ADV
ftr-410	982	18	increased	increase	VERB
ftr-410	982	19	the	the	DET
ftr-410	982	20	applicable	applicable	ADJ
ftr-410	982	21	exclusion	exclusion	NOUN
ftr-410	982	22	amount	amount	NOUN
ftr-410	982	23	,	,	PUNCT
ftr-410	982	24	"	"	PUNCT
ftr-410	982	25	'	'	PUNCT
ftr-410	982	26	i.e.	i.e.	X
ftr-410	982	27	,	,	PUNCT
ftr-410	982	28	the	the	DET
ftr-410	982	29	amount	amount	NOUN
ftr-410	982	30	taxpayers	taxpayer	NOUN
ftr-410	982	31	can	can	AUX
ftr-410	982	32	shelter	shelter	VERB
ftr-410	982	33	from	from	ADP
ftr-410	982	34	the	the	DET
ftr-410	982	35	federal	federal	ADJ
ftr-410	982	36	estate	estate	NOUN
ftr-410	982	37	tax	tax	NOUN
ftr-410	982	38	.	.	PUNCT
ftr-410	983	1	currently	currently	ADV
ftr-410	983	2	,	,	PUNCT
ftr-410	983	3	this	this	DET
ftr-410	983	4	amount	amount	NOUN
ftr-410	983	5	is	be	AUX
ftr-410	983	6	163	163	NUM
ftr-410	983	7	.	.	PUNCT
ftr-410	984	1	see	see	VERB
ftr-410	984	2	supra	supra	PROPN
ftr-410	984	3	note	note	PROPN
ftr-410	984	4	27	27	NUM
ftr-410	984	5	and	and	CCONJ
ftr-410	984	6	accompanying	accompany	VERB
ftr-410	984	7	text	text	NOUN
ftr-410	984	8	.	.	PUNCT
ftr-410	985	1	164	164	NUM
ftr-410	985	2	.	.	PUNCT
ftr-410	986	1	irc	irc	PROPN
ftr-410	986	2	§	§	PROPN
ftr-410	986	3	61	61	NUM
ftr-410	986	4	.	.	PUNCT
ftr-410	986	5	165	165	NUM
ftr-410	986	6	.	.	PUNCT
ftr-410	987	1	statistical	statistical	ADJ
ftr-410	987	2	abstract	abstract	NOUN
ftr-410	987	3	of	of	ADP
ftr-410	987	4	the	the	DET
ftr-410	987	5	united	united	PROPN
ftr-410	987	6	states	states	PROPN
ftr-410	987	7	:	:	PUNCT
ftr-410	987	8	2006	2006	NUM
ftr-410	987	9	,	,	PUNCT
ftr-410	987	10	tbl	tbl	NOUN
ftr-410	987	11	.	.	PUNCT
ftr-410	988	1	34	34	NUM
ftr-410	988	2	at	at	ADP
ftr-410	988	3	38	38	NUM
ftr-410	988	4	(	(	PUNCT
ftr-410	988	5	2006	2006	NUM
ftr-410	988	6	)	)	PUNCT
ftr-410	988	7	.	.	PUNCT
ftr-410	989	1	166	166	NUM
ftr-410	989	2	.	.	PUNCT
ftr-410	990	1	economic	economic	ADJ
ftr-410	990	2	growth	growth	NOUN
ftr-410	990	3	and	and	CCONJ
ftr-410	990	4	tax	tax	NOUN
ftr-410	990	5	reliefreconciliation	reliefreconciliation	PROPN
ftr-410	990	6	act	act	VERB
ftr-410	990	7	of200	of200	PROPN
ftr-410	990	8	1	1	NUM
ftr-410	990	9	,	,	PUNCT
ftr-410	990	10	pub	pub	NOUN
ftr-410	990	11	.	.	PUNCT
ftr-410	991	1	l.	l.	PROPN
ftr-410	991	2	no	no	INTJ
ftr-410	991	3	.	.	PUNCT
ftr-410	992	1	107	107	NUM
ftr-410	992	2	-	-	SYM
ftr-410	992	3	16	16	NUM
ftr-410	992	4	,	,	PUNCT
ftr-410	992	5	115	115	NUM
ftr-410	992	6	stat	stat	NOUN
ftr-410	992	7	.	.	PUNCT
ftr-410	993	1	38	38	NUM
ftr-410	993	2	.	.	X
ftr-410	994	1	167	167	NUM
ftr-410	994	2	.	.	PUNCT
ftr-410	995	1	i	i	PRON
ftr-410	995	2	d.	d.	PROPN
ftr-410	995	3	at	at	ADP
ftr-410	995	4	71	71	NUM
ftr-410	995	5	.	.	PUNCT
ftr-410	996	1	20061	20061	NUM
ftr-410	996	2	florida	florida	PROPN
ftr-410	996	3	tax	tax	NOUN
ftr-410	996	4	review	review	NOUN
ftr-410	996	5	$	$	SYM
ftr-410	996	6	2	2	NUM
ftr-410	996	7	million	million	NUM
ftr-410	996	8	,	,	PUNCT
ftr-410	996	9	but	but	CCONJ
ftr-410	996	10	it	it	PRON
ftr-410	996	11	is	be	AUX
ftr-410	996	12	scheduled	schedule	VERB
ftr-410	996	13	to	to	PART
ftr-410	996	14	increase	increase	VERB
ftr-410	996	15	to	to	ADP
ftr-410	996	16	$	$	SYM
ftr-410	996	17	3.5	3.5	NUM
ftr-410	996	18	million	million	NUM
ftr-410	996	19	in	in	ADP
ftr-410	996	20	2009	2009	NUM
ftr-410	996	21	.	.	PUNCT
ftr-410	997	1	m16	m16	NOUN
ftr-410	997	2	(	(	PUNCT
ftr-410	997	3	in	in	ADP
ftr-410	997	4	2010	2010	NUM
ftr-410	997	5	,	,	PUNCT
ftr-410	997	6	the	the	DET
ftr-410	997	7	federal	federal	ADJ
ftr-410	997	8	estate	estate	NOUN
ftr-410	997	9	is	be	AUX
ftr-410	997	10	scheduled	schedule	VERB
ftr-410	997	11	to	to	PART
ftr-410	997	12	be	be	AUX
ftr-410	997	13	suspended	suspend	VERB
ftr-410	997	14	,	,	PUNCT
ftr-410	997	15	and	and	CCONJ
ftr-410	997	16	in	in	ADP
ftr-410	997	17	2011	2011	NUM
ftr-410	997	18	the	the	DET
ftr-410	997	19	applicable	applicable	ADJ
ftr-410	997	20	exclusion	exclusion	NOUN
ftr-410	997	21	amount	amount	NOUN
ftr-410	997	22	is	be	AUX
ftr-410	997	23	scheduled	schedule	VERB
ftr-410	997	24	to	to	PART
ftr-410	997	25	be	be	AUX
ftr-410	997	26	reduced	reduce	VERB
ftr-410	997	27	to	to	ADP
ftr-410	997	28	$	$	SYM
ftr-410	997	29	1	1	NUM
ftr-410	997	30	million	million	NUM
ftr-410	997	31	.	.	PUNCT
ftr-410	998	1	69	69	NUM
ftr-410	998	2	however	however	ADV
ftr-410	998	3	,	,	PUNCT
ftr-410	998	4	most	most	ADJ
ftr-410	998	5	commentators	commentator	NOUN
ftr-410	998	6	doubt	doubt	VERB
ftr-410	998	7	that	that	SCONJ
ftr-410	998	8	either	either	CCONJ
ftr-410	998	9	the	the	DET
ftr-410	998	10	full	full	ADJ
ftr-410	998	11	repeal	repeal	NOUN
ftr-410	998	12	of	of	ADP
ftr-410	998	13	the	the	DET
ftr-410	998	14	estate	estate	NOUN
ftr-410	998	15	tax	tax	NOUN
ftr-410	998	16	or	or	CCONJ
ftr-410	998	17	a	a	DET
ftr-410	998	18	reduction	reduction	NOUN
ftr-410	998	19	of	of	ADP
ftr-410	998	20	the	the	DET
ftr-410	998	21	applicable	applicable	ADJ
ftr-410	998	22	exclusion	exclusion	NOUN
ftr-410	998	23	amount	amount	NOUN
ftr-410	998	24	will	will	AUX
ftr-410	998	25	ever	ever	ADV
ftr-410	998	26	actually	actually	ADV
ftr-410	998	27	occur	occur	VERB
ftr-410	998	28	.	.	PUNCT
ftr-410	998	29	)	)	PUNCT
ftr-410	999	1	7	7	NUM
ftr-410	999	2	°	°	NOUN
ftr-410	999	3	in	in	ADP
ftr-410	999	4	addition	addition	NOUN
ftr-410	999	5	,	,	PUNCT
ftr-410	999	6	as	as	ADP
ftr-410	999	7	part	part	NOUN
ftr-410	999	8	of	of	ADP
ftr-410	999	9	the	the	DET
ftr-410	999	10	same	same	ADJ
ftr-410	999	11	legislation	legislation	NOUN
ftr-410	999	12	,	,	PUNCT
ftr-410	999	13	the	the	DET
ftr-410	999	14	federal	federal	ADJ
ftr-410	999	15	estate	estate	NOUN
ftr-410	999	16	tax	tax	NOUN
ftr-410	999	17	rate	rate	NOUN
ftr-410	999	18	is	be	AUX
ftr-410	999	19	scheduled	schedule	VERB
ftr-410	999	20	to	to	PART
ftr-410	999	21	decrease	decrease	VERB
ftr-410	999	22	in	in	ADP
ftr-410	999	23	the	the	DET
ftr-410	999	24	coming	come	VERB
ftr-410	999	25	years	year	NOUN
ftr-410	999	26	from	from	ADP
ftr-410	999	27	the	the	DET
ftr-410	999	28	prior	prior	ADJ
ftr-410	999	29	55	55	NUM
ftr-410	999	30	percent	percent	NOUN
ftr-410	999	31	maximum	maximum	ADJ
ftr-410	999	32	tax	tax	NOUN
ftr-410	999	33	rate	rate	NOUN
ftr-410	999	34	to	to	ADP
ftr-410	999	35	a	a	DET
ftr-410	999	36	maximum	maximum	ADJ
ftr-410	999	37	tax	tax	NOUN
ftr-410	999	38	rate	rate	NOUN
ftr-410	999	39	of	of	ADP
ftr-410	999	40	45	45	NUM
ftr-410	999	41	percent	percent	NOUN
ftr-410	999	42	.	.	PUNCT
ftr-410	999	43	'	'	PUNCT
ftr-410	1000	1	the	the	DET
ftr-410	1000	2	combination	combination	NOUN
ftr-410	1000	3	of	of	ADP
ftr-410	1000	4	a	a	DET
ftr-410	1000	5	significantly	significantly	ADV
ftr-410	1000	6	higher	high	ADJ
ftr-410	1000	7	exclusion	exclusion	NOUN
ftr-410	1000	8	amount	amount	NOUN
ftr-410	1000	9	and	and	CCONJ
ftr-410	1000	10	a	a	DET
ftr-410	1000	11	much	much	ADV
ftr-410	1000	12	lower	low	ADJ
ftr-410	1000	13	tax	tax	NOUN
ftr-410	1000	14	rate	rate	NOUN
ftr-410	1000	15	alleviates	alleviate	VERB
ftr-410	1000	16	much	much	ADJ
ftr-410	1000	17	of	of	ADP
ftr-410	1000	18	the	the	DET
ftr-410	1000	19	potential	potential	ADJ
ftr-410	1000	20	federal	federal	ADJ
ftr-410	1000	21	estate	estate	NOUN
ftr-410	1000	22	tax	tax	NOUN
ftr-410	1000	23	burden	burden	NOUN
ftr-410	1000	24	that	that	PRON
ftr-410	1000	25	many	many	ADJ
ftr-410	1000	26	taxpayers	taxpayer	NOUN
ftr-410	1000	27	once	once	ADV
ftr-410	1000	28	faced	face	VERB
ftr-410	1000	29	,	,	PUNCT
ftr-410	1000	30	mooting	moot	VERB
ftr-410	1000	31	their	their	PRON
ftr-410	1000	32	need	need	NOUN
ftr-410	1000	33	to	to	PART
ftr-410	1000	34	maintain	maintain	VERB
ftr-410	1000	35	life	life	NOUN
ftr-410	1000	36	insurance	insurance	NOUN
ftr-410	1000	37	policies	policy	NOUN
ftr-410	1000	38	as	as	ADP
ftr-410	1000	39	a	a	DET
ftr-410	1000	40	means	means	NOUN
ftr-410	1000	41	of	of	ADP
ftr-410	1000	42	offsetting	offset	VERB
ftr-410	1000	43	this	this	DET
ftr-410	1000	44	perceived	perceive	VERB
ftr-410	1000	45	erstwhile	erstwhile	NOUN
ftr-410	1000	46	burden	burden	NOUN
ftr-410	1000	47	.	.	PUNCT
ftr-410	1001	1	in	in	ADP
ftr-410	1001	2	the	the	DET
ftr-410	1001	3	past	past	NOUN
ftr-410	1001	4	,	,	PUNCT
ftr-410	1001	5	when	when	SCONJ
ftr-410	1001	6	taxpayers	taxpayer	NOUN
ftr-410	1001	7	owned	own	VERB
ftr-410	1001	8	life	life	NOUN
ftr-410	1001	9	insurance	insurance	NOUN
ftr-410	1001	10	policies	policy	NOUN
ftr-410	1001	11	that	that	PRON
ftr-410	1001	12	they	they	PRON
ftr-410	1001	13	no	no	ADV
ftr-410	1001	14	longer	long	ADV
ftr-410	1001	15	needed	need	VERB
ftr-410	1001	16	,	,	PUNCT
ftr-410	1001	17	they	they	PRON
ftr-410	1001	18	were	be	AUX
ftr-410	1001	19	essentially	essentially	ADV
ftr-410	1001	20	presented	present	VERB
ftr-410	1001	21	with	with	ADP
ftr-410	1001	22	an	an	DET
ftr-410	1001	23	either	either	ADV
ftr-410	1001	24	/	/	SYM
ftr-410	1001	25	or	or	CCONJ
ftr-410	1001	26	choice	choice	NOUN
ftr-410	1001	27	:	:	PUNCT
ftr-410	1001	28	they	they	PRON
ftr-410	1001	29	could	could	AUX
ftr-410	1001	30	either	either	CCONJ
ftr-410	1001	31	let	let	VERB
ftr-410	1001	32	the	the	DET
ftr-410	1001	33	policy	policy	NOUN
ftr-410	1001	34	lapse	lapse	NOUN
ftr-410	1001	35	,	,	PUNCT
ftr-410	1001	36	or	or	CCONJ
ftr-410	1001	37	they	they	PRON
ftr-410	1001	38	could	could	AUX
ftr-410	1001	39	surrender	surrender	VERB
ftr-410	1001	40	the	the	DET
ftr-410	1001	41	policy	policy	NOUN
ftr-410	1001	42	for	for	ADP
ftr-410	1001	43	its	its	PRON
ftr-410	1001	44	cash	cash	NOUN
ftr-410	1001	45	surrender	surrender	NOUN
ftr-410	1001	46	value	value	NOUN
ftr-410	1001	47	.	.	PUNCT
ftr-410	1002	1	the	the	DET
ftr-410	1002	2	aids	aids	PROPN
ftr-410	1002	3	epidemic	epidemic	NOUN
ftr-410	1002	4	,	,	PUNCT
ftr-410	1002	5	however	however	ADV
ftr-410	1002	6	,	,	PUNCT
ftr-410	1002	7	had	have	VERB
ftr-410	1002	8	a	a	DET
ftr-410	1002	9	profound	profound	ADJ
ftr-410	1002	10	effect	effect	NOUN
ftr-410	1002	11	on	on	ADP
ftr-410	1002	12	this	this	DET
ftr-410	1002	13	either	either	ADV
ftr-410	1002	14	/	/	SYM
ftr-410	1002	15	or	or	CCONJ
ftr-410	1002	16	choice	choice	NOUN
ftr-410	1002	17	,	,	PUNCT
ftr-410	1002	18	opening	open	VERB
ftr-410	1002	19	up	up	ADP
ftr-410	1002	20	a	a	DET
ftr-410	1002	21	third	third	ADJ
ftr-410	1002	22	option	option	NOUN
ftr-410	1002	23	:	:	PUNCT
ftr-410	1002	24	taxpayers	taxpayer	NOUN
ftr-410	1002	25	now	now	ADV
ftr-410	1002	26	have	have	VERB
ftr-410	1002	27	the	the	DET
ftr-410	1002	28	opportunity	opportunity	NOUN
ftr-410	1002	29	to	to	PART
ftr-410	1002	30	sell	sell	VERB
ftr-410	1002	31	their	their	PRON
ftr-410	1002	32	life	life	NOUN
ftr-410	1002	33	insurance	insurance	NOUN
ftr-410	1002	34	policies	policy	NOUN
ftr-410	1002	35	to	to	ADP
ftr-410	1002	36	the	the	DET
ftr-410	1002	37	company	company	NOUN
ftr-410	1002	38	offering	offer	VERB
ftr-410	1002	39	the	the	DET
ftr-410	1002	40	highest	high	ADJ
ftr-410	1002	41	bid	bid	NOUN
ftr-410	1002	42	.	.	PUNCT
ftr-410	1003	1	at	at	ADP
ftr-410	1003	2	the	the	DET
ftr-410	1003	3	start	start	NOUN
ftr-410	1003	4	of	of	ADP
ftr-410	1003	5	the	the	DET
ftr-410	1003	6	aids	aids	PROPN
ftr-410	1003	7	epidemic	epidemic	NOUN
ftr-410	1003	8	in	in	ADP
ftr-410	1003	9	the	the	DET
ftr-410	1003	10	early	early	ADJ
ftr-410	1003	11	1980s	1980s	NUM
ftr-410	1003	12	,	,	PUNCT
ftr-410	1003	13	the	the	DET
ftr-410	1003	14	medical	medical	ADJ
ftr-410	1003	15	industry	industry	NOUN
ftr-410	1003	16	was	be	AUX
ftr-410	1003	17	scrambling	scramble	VERB
ftr-410	1003	18	to	to	PART
ftr-410	1003	19	learn	learn	VERB
ftr-410	1003	20	about	about	ADP
ftr-410	1003	21	the	the	DET
ftr-410	1003	22	disease	disease	NOUN
ftr-410	1003	23	and	and	CCONJ
ftr-410	1003	24	its	its	PRON
ftr-410	1003	25	treatment	treatment	NOUN
ftr-410	1003	26	.	.	PUNCT
ftr-410	1004	1	medical	medical	ADJ
ftr-410	1004	2	treatment	treatment	NOUN
ftr-410	1004	3	and	and	CCONJ
ftr-410	1004	4	care	care	NOUN
ftr-410	1004	5	were	be	AUX
ftr-410	1004	6	scarce	scarce	ADJ
ftr-410	1004	7	and	and	CCONJ
ftr-410	1004	8	costly	costly	ADJ
ftr-410	1004	9	;	;	PUNCT
ftr-410	1004	10	taxpayers	taxpayer	NOUN
ftr-410	1004	11	who	who	PRON
ftr-410	1004	12	suffered	suffer	VERB
ftr-410	1004	13	from	from	ADP
ftr-410	1004	14	aids	aid	NOUN
ftr-410	1004	15	were	be	AUX
ftr-410	1004	16	anxious	anxious	ADJ
ftr-410	1004	17	for	for	ADP
ftr-410	1004	18	both	both	PRON
ftr-410	1004	19	and	and	CCONJ
ftr-410	1004	20	sought	seek	VERB
ftr-410	1004	21	to	to	PART
ftr-410	1004	22	sell	sell	VERB
ftr-410	1004	23	their	their	PRON
ftr-410	1004	24	life	life	NOUN
ftr-410	1004	25	insurance	insurance	NOUN
ftr-410	1004	26	policies	policy	NOUN
ftr-410	1004	27	as	as	ADP
ftr-410	1004	28	a	a	DET
ftr-410	1004	29	means	means	NOUN
ftr-410	1004	30	to	to	PART
ftr-410	1004	31	cover	cover	VERB
ftr-410	1004	32	such	such	ADJ
ftr-410	1004	33	expenses	expense	NOUN
ftr-410	1004	34	.	.	PUNCT
ftr-410	1005	1	this	this	DET
ftr-410	1005	2	financial	financial	ADJ
ftr-410	1005	3	need	need	NOUN
ftr-410	1005	4	was	be	AUX
ftr-410	1005	5	the	the	DET
ftr-410	1005	6	catalyst	catalyst	NOUN
ftr-410	1005	7	behind	behind	ADP
ftr-410	1005	8	the	the	DET
ftr-410	1005	9	advent	advent	NOUN
ftr-410	1005	10	of	of	ADP
ftr-410	1005	11	viatical	viatical	ADJ
ftr-410	1005	12	companies	company	NOUN
ftr-410	1005	13	.	.	PUNCT
ftr-410	1006	1	"	"	PUNCT
ftr-410	1006	2	'	'	PUNCT
ftr-410	1006	3	168	168	NUM
ftr-410	1006	4	.	.	PUNCT
ftr-410	1007	1	i	i	PRON
ftr-410	1007	2	d.	d.	PROPN
ftr-410	1007	3	see	see	VERB
ftr-410	1007	4	generally	generally	ADV
ftr-410	1007	5	dennis	dennis	PROPN
ftr-410	1007	6	l.	l.	PROPN
ftr-410	1007	7	belcher	belcher	PROPN
ftr-410	1007	8	&	&	CCONJ
ftr-410	1007	9	mary	mary	PROPN
ftr-410	1007	10	louise	louise	PROPN
ftr-410	1007	11	fellows	fellows	PROPN
ftr-410	1007	12	,	,	PUNCT
ftr-410	1007	13	report	report	NOUN
ftr-410	1007	14	on	on	ADP
ftr-410	1007	15	reform	reform	NOUN
ftr-410	1007	16	of	of	ADP
ftr-410	1007	17	federal	federal	ADJ
ftr-410	1007	18	wealth	wealth	NOUN
ftr-410	1007	19	transfer	transfer	NOUN
ftr-410	1007	20	taxes	taxis	NOUN
ftr-410	1007	21	task	task	NOUN
ftr-410	1007	22	force	force	NOUN
ftr-410	1007	23	on	on	ADP
ftr-410	1007	24	federal	federal	ADJ
ftr-410	1007	25	wealth	wealth	NOUN
ftr-410	1007	26	transfer	transfer	NOUN
ftr-410	1007	27	taxes	taxis	NOUN
ftr-410	1007	28	,	,	PUNCT
ftr-410	1007	29	58	58	NUM
ftr-410	1007	30	tax	tax	NOUN
ftr-410	1007	31	law	law	NOUN
ftr-410	1007	32	.	.	PUNCT
ftr-410	1008	1	93	93	NUM
ftr-410	1008	2	(	(	PUNCT
ftr-410	1008	3	2004	2004	NUM
ftr-410	1008	4	)	)	PUNCT
ftr-410	1008	5	(	(	PUNCT
ftr-410	1008	6	describing	describe	VERB
ftr-410	1008	7	in	in	ADP
ftr-410	1008	8	exhaustive	exhaustive	ADJ
ftr-410	1008	9	detail	detail	NOUN
ftr-410	1008	10	that	that	SCONJ
ftr-410	1008	11	if	if	SCONJ
ftr-410	1008	12	facets	facet	NOUN
ftr-410	1008	13	of	of	ADP
ftr-410	1008	14	the	the	DET
ftr-410	1008	15	economic	economic	ADJ
ftr-410	1008	16	growth	growth	NOUN
ftr-410	1008	17	and	and	CCONJ
ftr-410	1008	18	tax	tax	NOUN
ftr-410	1008	19	relief	relief	NOUN
ftr-410	1008	20	reconciliation	reconciliation	NOUN
ftr-410	1008	21	act	act	NOUN
ftr-410	1008	22	of	of	ADP
ftr-410	1008	23	2001	2001	NUM
ftr-410	1008	24	are	be	AUX
ftr-410	1008	25	made	make	VERB
ftr-410	1008	26	permanent	permanent	ADJ
ftr-410	1008	27	,	,	PUNCT
ftr-410	1008	28	it	it	PRON
ftr-410	1008	29	will	will	AUX
ftr-410	1008	30	dramatically	dramatically	ADV
ftr-410	1008	31	decrease	decrease	VERB
ftr-410	1008	32	the	the	DET
ftr-410	1008	33	percentage	percentage	NOUN
ftr-410	1008	34	of	of	ADP
ftr-410	1008	35	estates	estate	NOUN
ftr-410	1008	36	subject	subject	ADJ
ftr-410	1008	37	to	to	ADP
ftr-410	1008	38	federal	federal	ADJ
ftr-410	1008	39	estate	estate	NOUN
ftr-410	1008	40	tax	tax	NOUN
ftr-410	1008	41	)	)	PUNCT
ftr-410	1008	42	.	.	PUNCT
ftr-410	1009	1	169	169	NUM
ftr-410	1009	2	.	.	PUNCT
ftr-410	1010	1	see	see	VERB
ftr-410	1010	2	pub	pub	NOUN
ftr-410	1010	3	.	.	PUNCT
ftr-410	1011	1	l.	l.	PROPN
ftr-410	1011	2	no	no	INTJ
ftr-410	1011	3	.	.	PUNCT
ftr-410	1012	1	107	107	NUM
ftr-410	1012	2	-	-	SYM
ftr-410	1012	3	16	16	NUM
ftr-410	1012	4	,	,	PUNCT
ftr-410	1012	5	supra	supra	PROPN
ftr-410	1012	6	note	note	NOUN
ftr-410	1012	7	137	137	NUM
ftr-410	1012	8	,	,	PUNCT
ftr-410	1012	9	at	at	ADP
ftr-410	1012	10	§	§	PROPN
ftr-410	1012	11	901	901	NUM
ftr-410	1012	12	,	,	PUNCT
ftr-410	1012	13	115	115	NUM
ftr-410	1012	14	stat	stat	NOUN
ftr-410	1012	15	.	.	PUNCT
ftr-410	1013	1	150	150	NUM
ftr-410	1013	2	(	(	PUNCT
ftr-410	1013	3	prescribing	prescribe	VERB
ftr-410	1013	4	"	"	PUNCT
ftr-410	1013	5	sunset	sunset	NOUN
ftr-410	1013	6	"	"	PUNCT
ftr-410	1013	7	provisions	provision	NOUN
ftr-410	1013	8	for	for	ADP
ftr-410	1013	9	estate	estate	NOUN
ftr-410	1013	10	tax	tax	NOUN
ftr-410	1013	11	repeal	repeal	NOUN
ftr-410	1013	12	)	)	PUNCT
ftr-410	1013	13	.	.	PUNCT
ftr-410	1014	1	170	170	NUM
ftr-410	1014	2	.	.	PUNCT
ftr-410	1015	1	see	see	VERB
ftr-410	1015	2	,	,	PUNCT
ftr-410	1015	3	e.g.	e.g.	ADV
ftr-410	1015	4	,	,	PUNCT
ftr-410	1015	5	edward	edward	NOUN
ftr-410	1015	6	mccaffery	mccaffery	NOUN
ftr-410	1015	7	,	,	PUNCT
ftr-410	1015	8	a	a	DET
ftr-410	1015	9	look	look	NOUN
ftr-410	1015	10	into	into	ADP
ftr-410	1015	11	the	the	DET
ftr-410	1015	12	future	future	NOUN
ftr-410	1015	13	of	of	ADP
ftr-410	1015	14	estate	estate	NOUN
ftr-410	1015	15	tax	tax	NOUN
ftr-410	1015	16	reform	reform	NOUN
ftr-410	1015	17	,	,	PUNCT
ftr-410	1015	18	105	105	NUM
ftr-410	1015	19	tax	tax	NOUN
ftr-410	1015	20	notes	note	NOUN
ftr-410	1015	21	997	997	NUM
ftr-410	1015	22	(	(	PUNCT
ftr-410	1015	23	nov	nov	PROPN
ftr-410	1015	24	.	.	PROPN
ftr-410	1015	25	15	15	NUM
ftr-410	1015	26	,	,	PUNCT
ftr-410	1015	27	2004	2004	NUM
ftr-410	1015	28	)	)	PUNCT
ftr-410	1016	1	(	(	PUNCT
ftr-410	1016	2	arguing	argue	VERB
ftr-410	1016	3	that	that	SCONJ
ftr-410	1016	4	politicians	politician	NOUN
ftr-410	1016	5	use	use	VERB
ftr-410	1016	6	the	the	DET
ftr-410	1016	7	prospect	prospect	NOUN
ftr-410	1016	8	of	of	ADP
ftr-410	1016	9	estate	estate	NOUN
ftr-410	1016	10	tax	tax	NOUN
ftr-410	1016	11	repeal	repeal	NOUN
ftr-410	1016	12	to	to	PART
ftr-410	1016	13	generate	generate	VERB
ftr-410	1016	14	campaign	campaign	NOUN
ftr-410	1016	15	contributions	contribution	NOUN
ftr-410	1016	16	)	)	PUNCT
ftr-410	1016	17	;	;	PUNCT
ftr-410	1016	18	edward	edward	PROPN
ftr-410	1016	19	mccaffery	mccaffery	PROPN
ftr-410	1016	20	&	&	CCONJ
ftr-410	1016	21	linda	linda	PROPN
ftr-410	1016	22	cohen	cohen	PROPN
ftr-410	1016	23	,	,	PUNCT
ftr-410	1016	24	shakedown	shakedown	NOUN
ftr-410	1016	25	at	at	ADP
ftr-410	1016	26	gucci	gucci	PROPN
ftr-410	1016	27	gulch	gulch	PROPN
ftr-410	1016	28	:	:	PUNCT
ftr-410	1016	29	a	a	DET
ftr-410	1016	30	tale	tale	NOUN
ftr-410	1016	31	of	of	ADP
ftr-410	1016	32	death	death	NOUN
ftr-410	1016	33	,	,	PUNCT
ftr-410	1016	34	money	money	NOUN
ftr-410	1016	35	and	and	CCONJ
ftr-410	1016	36	taxes	taxis	NOUN
ftr-410	1016	37	,	,	PUNCT
ftr-410	1016	38	in	in	ADP
ftr-410	1016	39	usc	usc	PROPN
ftr-410	1016	40	cleo	cleo	PROPN
ftr-410	1016	41	research	research	PROPN
ftr-410	1016	42	paper	paper	PROPN
ftr-410	1016	43	no	no	INTJ
ftr-410	1016	44	.	.	NOUN
ftr-410	1016	45	04	04	NUM
ftr-410	1016	46	-	-	SYM
ftr-410	1016	47	14	14	NUM
ftr-410	1016	48	(	(	PUNCT
ftr-410	1016	49	2004	2004	NUM
ftr-410	1016	50	)	)	PUNCT
ftr-410	1016	51	,	,	PUNCT
ftr-410	1016	52	at	at	ADP
ftr-410	1016	53	http://ssm.com/abstract=581084	http://ssm.com/abstract=581084	PROPN
ftr-410	1016	54	(	(	PUNCT
ftr-410	1016	55	same	same	ADJ
ftr-410	1016	56	)	)	PUNCT
ftr-410	1016	57	.	.	PUNCT
ftr-410	1017	1	171	171	X
ftr-410	1017	2	.	.	PUNCT
ftr-410	1018	1	see	see	VERB
ftr-410	1018	2	pub	pub	NOUN
ftr-410	1018	3	.	.	PUNCT
ftr-410	1019	1	l.	l.	PROPN
ftr-410	1019	2	no	no	INTJ
ftr-410	1019	3	.	.	PUNCT
ftr-410	1020	1	107	107	NUM
ftr-410	1020	2	-	-	SYM
ftr-410	1020	3	16	16	NUM
ftr-410	1020	4	,	,	PUNCT
ftr-410	1020	5	supra	supra	PROPN
ftr-410	1020	6	note	note	PROPN
ftr-410	1020	7	133	133	NUM
ftr-410	1020	8	,	,	PUNCT
ftr-410	1020	9	§	§	PROPN
ftr-410	1020	10	51	51	NUM
ftr-410	1020	11	l(a)-(c	l(a)-(c	NUM
ftr-410	1020	12	)	)	PUNCT
ftr-410	1020	13	,	,	PUNCT
ftr-410	1020	14	115	115	NUM
ftr-410	1020	15	stat	stat	NOUN
ftr-410	1020	16	.	.	PUNCT
ftr-410	1021	1	38,70	38,70	NUM
ftr-410	1021	2	-	-	SYM
ftr-410	1021	3	71	71	NUM
ftr-410	1021	4	.	.	PUNCT
ftr-410	1022	1	172	172	NUM
ftr-410	1022	2	.	.	PUNCT
ftr-410	1023	1	the	the	DET
ftr-410	1023	2	business	business	NOUN
ftr-410	1023	3	model	model	NOUN
ftr-410	1023	4	of	of	ADP
ftr-410	1023	5	viatical	viatical	ADJ
ftr-410	1023	6	companies	company	NOUN
ftr-410	1023	7	was	be	AUX
ftr-410	1023	8	fairly	fairly	ADV
ftr-410	1023	9	simple	simple	ADJ
ftr-410	1023	10	.	.	PUNCT
ftr-410	1024	1	these	these	DET
ftr-410	1024	2	companies	company	NOUN
ftr-410	1024	3	would	would	AUX
ftr-410	1024	4	buy	buy	VERB
ftr-410	1024	5	life	life	NOUN
ftr-410	1024	6	insurance	insurance	NOUN
ftr-410	1024	7	policies	policy	NOUN
ftr-410	1024	8	at	at	ADP
ftr-410	1024	9	a	a	DET
ftr-410	1024	10	discounted	discount	VERB
ftr-410	1024	11	value	value	NOUN
ftr-410	1024	12	from	from	ADP
ftr-410	1024	13	patients	patient	NOUN
ftr-410	1024	14	stricken	stricken	VERB
ftr-410	1024	15	with	with	ADP
ftr-410	1024	16	aids	aids	PROPN
ftr-410	1024	17	,	,	PUNCT
ftr-410	1024	18	who	who	PRON
ftr-410	1024	19	were	be	AUX
ftr-410	1024	20	deemed	deem	VERB
ftr-410	1024	21	to	to	PART
ftr-410	1024	22	have	have	VERB
ftr-410	1024	23	exceedingly	exceedingly	ADV
ftr-410	1024	24	short	short	ADJ
ftr-410	1024	25	life	life	NOUN
ftr-410	1024	26	spans	span	NOUN
ftr-410	1024	27	;	;	PUNCT
ftr-410	1024	28	maintain	maintain	VERB
ftr-410	1024	29	the	the	DET
ftr-410	1024	30	policy	policy	NOUN
ftr-410	1024	31	until	until	ADP
ftr-410	1024	32	the	the	DET
ftr-410	1024	33	death	death	NOUN
ftr-410	1024	34	of	of	ADP
ftr-410	1024	35	the	the	DET
ftr-410	1024	36	insured	insure	VERB
ftr-410	1024	37	;	;	PUNCT
ftr-410	1024	38	and	and	CCONJ
ftr-410	1024	39	give	give	VERB
ftr-410	1024	40	company	company	NOUN
ftr-410	1024	41	investors	investor	NOUN
ftr-410	1024	42	a	a	DET
ftr-410	1024	43	healthy	healthy	ADJ
ftr-410	1024	44	return	return	NOUN
ftr-410	1024	45	on	on	ADP
ftr-410	1024	46	their	their	PRON
ftr-410	1024	47	investments	investment	NOUN
ftr-410	1024	48	.	.	PUNCT
ftr-410	1025	1	commentators	commentator	NOUN
ftr-410	1025	2	estimate	estimate	VERB
ftr-410	1025	3	that	that	SCONJ
ftr-410	1025	4	"	"	PUNCT
ftr-410	1025	5	between	between	ADP
ftr-410	1025	6	$	$	SYM
ftr-410	1025	7	1.8	1.8	NUM
ftr-410	1025	8	billion	billion	NUM
ftr-410	1025	9	and	and	CCONJ
ftr-410	1025	10	$	$	SYM
ftr-410	1025	11	4.0	4.0	NUM
ftr-410	1025	12	billion	billion	NUM
ftr-410	1025	13	worth	worth	NOUN
ftr-410	1025	14	of	of	ADP
ftr-410	1025	15	policies	policy	NOUN
ftr-410	1025	16	were	be	AUX
ftr-410	1025	17	viaticated	viaticate	VERB
ftr-410	1025	18	in	in	ADP
ftr-410	1025	19	2001	2001	NUM
ftr-410	1025	20	,	,	PUNCT
ftr-410	1025	21	up	up	ADV
ftr-410	1025	22	from	from	ADP
ftr-410	1025	23	$	$	SYM
ftr-410	1025	24	50	50	NUM
ftr-410	1025	25	million	million	NUM
ftr-410	1025	26	in	in	ADP
ftr-410	1025	27	1990	1990	NUM
ftr-410	1025	28	and	and	CCONJ
ftr-410	1025	29	$	$	SYM
ftr-410	1025	30	1.0	1.0	NUM
ftr-410	1025	31	billion	billion	NUM
ftr-410	1025	32	as	as	ADV
ftr-410	1025	33	recently	recently	ADV
ftr-410	1025	34	as	as	ADP
ftr-410	1025	35	1999	1999	NUM
ftr-410	1025	36	.	.	PUNCT
ftr-410	1025	37	"	"	PUNCT
ftr-410	1026	1	n.a	n.a	PROPN
ftr-410	1026	2	.	.	PROPN
ftr-410	1026	3	doherty	doherty	PROPN
ftr-410	1026	4	&	&	CCONJ
ftr-410	1026	5	h.j	h.j	PROPN
ftr-410	1026	6	.	.	PROPN
ftr-410	1026	7	singer	singer	NOUN
ftr-410	1026	8	,	,	PUNCT
ftr-410	1026	9	the	the	DET
ftr-410	1026	10	benefit	benefit	NOUN
ftr-410	1026	11	of	of	ADP
ftr-410	1026	12	a	a	DET
ftr-410	1026	13	secondary	secondary	ADJ
ftr-410	1026	14	market	market	NOUN
ftr-410	1026	15	for	for	ADP
ftr-410	1026	16	life	life	NOUN
ftr-410	1026	17	insurance	insurance	NOUN
ftr-410	1026	18	policies	policy	NOUN
ftr-410	1026	19	,	,	PUNCT
ftr-410	1026	20	38	38	NUM
ftr-410	1026	21	real	real	ADJ
ftr-410	1026	22	prop	prop	NOUN
ftr-410	1026	23	.	.	PUNCT
ftr-410	1027	1	prob	prob	PROPN
ftr-410	1027	2	.	.	PROPN
ftr-410	1027	3	&	&	CCONJ
ftr-410	1027	4	tr	tr	PROPN
ftr-410	1027	5	.	.	PROPN
ftr-410	1027	6	j.	j.	PROPN
ftr-410	1027	7	449	449	NUM
ftr-410	1027	8	,	,	PUNCT
ftr-410	1027	9	451	451	NUM
ftr-410	1027	10	(	(	PUNCT
ftr-410	1027	11	2003	2003	NUM
ftr-410	1027	12	)	)	PUNCT
ftr-410	1027	13	(	(	PUNCT
ftr-410	1027	14	citing	cite	VERB
ftr-410	1027	15	erich	erich	PROPN
ftr-410	1027	16	w.	w.	PROPN
ftr-410	1027	17	sippel	sippel	PROPN
ftr-410	1027	18	&	&	CCONJ
ftr-410	1027	19	alan	alan	PROPN
ftr-410	1027	20	h.	h.	PROPN
ftr-410	1027	21	buerger	buerger	PROPN
ftr-410	1027	22	,	,	PUNCT
ftr-410	1027	23	a	a	DET
ftr-410	1027	24	free	free	ADJ
ftr-410	1027	25	market	market	NOUN
ftr-410	1027	26	for	for	ADP
ftr-410	1027	27	life	life	NOUN
ftr-410	1027	28	insurance	insurance	NOUN
ftr-410	1027	29	,	,	PUNCT
ftr-410	1027	30	contingencies	contingency	NOUN
ftr-410	1027	31	17	17	NUM
ftr-410	1027	32	(	(	PUNCT
ftr-410	1027	33	mar.[vol	mar.[vol	NOUN
ftr-410	1027	34	.	.	NOUN
ftr-410	1027	35	7:9	7:9	NUM
ftr-410	1027	36	a	a	DET
ftr-410	1027	37	new	new	ADJ
ftr-410	1027	38	model	model	NOUN
ftr-410	1027	39	for	for	ADP
ftr-410	1027	40	identifying	identify	VERB
ftr-410	1027	41	basis	basis	NOUN
ftr-410	1027	42	in	in	ADP
ftr-410	1027	43	life	life	NOUN
ftr-410	1027	44	insurance	insurance	NOUN
ftr-410	1027	45	the	the	DET
ftr-410	1027	46	"	"	PUNCT
ftr-410	1027	47	problem	problem	NOUN
ftr-410	1027	48	"	"	PUNCT
ftr-410	1027	49	that	that	PRON
ftr-410	1027	50	arose	arise	VERB
ftr-410	1027	51	in	in	ADP
ftr-410	1027	52	the	the	DET
ftr-410	1027	53	viatical	viatical	ADJ
ftr-410	1027	54	company	company	NOUN
ftr-410	1027	55	industry	industry	NOUN
ftr-410	1027	56	is	be	AUX
ftr-410	1027	57	that	that	SCONJ
ftr-410	1027	58	new	new	ADJ
ftr-410	1027	59	aids	aid	NOUN
ftr-410	1027	60	treatments	treatment	VERB
ftr-410	1027	61	prolonged	prolong	VERB
ftr-410	1027	62	life	life	NOUN
ftr-410	1027	63	,	,	PUNCT
ftr-410	1027	64	making	make	VERB
ftr-410	1027	65	investments	investment	NOUN
ftr-410	1027	66	in	in	ADP
ftr-410	1027	67	insurance	insurance	NOUN
ftr-410	1027	68	policies	policy	NOUN
ftr-410	1027	69	on	on	ADP
ftr-410	1027	70	the	the	DET
ftr-410	1027	71	lives	life	NOUN
ftr-410	1027	72	of	of	ADP
ftr-410	1027	73	aids	aid	NOUN
ftr-410	1027	74	patients	patient	NOUN
ftr-410	1027	75	far	far	ADV
ftr-410	1027	76	less	less	ADV
ftr-410	1027	77	economically	economically	ADV
ftr-410	1027	78	attractive	attractive	ADJ
ftr-410	1027	79	than	than	ADP
ftr-410	1027	80	when	when	SCONJ
ftr-410	1027	81	the	the	DET
ftr-410	1027	82	epidemic	epidemic	NOUN
ftr-410	1027	83	first	first	ADV
ftr-410	1027	84	began	begin	VERB
ftr-410	1027	85	.	.	PUNCT
ftr-410	1028	1	'73	'73	NUM
ftr-410	1028	2	to	to	PART
ftr-410	1028	3	survive	survive	VERB
ftr-410	1028	4	economically	economically	ADV
ftr-410	1028	5	,	,	PUNCT
ftr-410	1028	6	viatical	viatical	ADJ
ftr-410	1028	7	companies	company	NOUN
ftr-410	1028	8	gradually	gradually	ADV
ftr-410	1028	9	changed	change	VERB
ftr-410	1028	10	their	their	PRON
ftr-410	1028	11	business	business	NOUN
ftr-410	1028	12	model	model	NOUN
ftr-410	1028	13	,	,	PUNCT
ftr-410	1028	14	transforming	transform	VERB
ftr-410	1028	15	themselves	themselves	PRON
ftr-410	1028	16	into	into	ADP
ftr-410	1028	17	so	so	ADV
ftr-410	1028	18	-	-	PUNCT
ftr-410	1028	19	called	call	VERB
ftr-410	1028	20	life	life	NOUN
ftr-410	1028	21	settlement	settlement	NOUN
ftr-410	1028	22	companies	company	NOUN
ftr-410	1028	23	.	.	PUNCT
ftr-410	1029	1	the	the	DET
ftr-410	1029	2	business	business	NOUN
ftr-410	1029	3	model	model	NOUN
ftr-410	1029	4	of	of	ADP
ftr-410	1029	5	life	life	NOUN
ftr-410	1029	6	settlement	settlement	NOUN
ftr-410	1029	7	companies	company	NOUN
ftr-410	1029	8	shares	share	VERB
ftr-410	1029	9	many	many	ADJ
ftr-410	1029	10	of	of	ADP
ftr-410	1029	11	the	the	DET
ftr-410	1029	12	same	same	ADJ
ftr-410	1029	13	attributes	attribute	NOUN
ftr-410	1029	14	of	of	ADP
ftr-410	1029	15	viatical	viatical	ADJ
ftr-410	1029	16	companies	company	NOUN
ftr-410	1029	17	.	.	PUNCT
ftr-410	1030	1	there	there	PRON
ftr-410	1030	2	is	be	VERB
ftr-410	1030	3	,	,	PUNCT
ftr-410	1030	4	however	however	ADV
ftr-410	1030	5	,	,	PUNCT
ftr-410	1030	6	one	one	NUM
ftr-410	1030	7	essential	essential	ADJ
ftr-410	1030	8	difference	difference	NOUN
ftr-410	1030	9	between	between	ADP
ftr-410	1030	10	the	the	DET
ftr-410	1030	11	two	two	NUM
ftr-410	1030	12	kinds	kind	NOUN
ftr-410	1030	13	of	of	ADP
ftr-410	1030	14	companies	company	NOUN
ftr-410	1030	15	:	:	PUNCT
ftr-410	1030	16	whereas	whereas	SCONJ
ftr-410	1030	17	viatical	viatical	ADJ
ftr-410	1030	18	companies	company	NOUN
ftr-410	1030	19	purchase	purchase	VERB
ftr-410	1030	20	life	life	NOUN
ftr-410	1030	21	insurance	insurance	NOUN
ftr-410	1030	22	policies	policy	NOUN
ftr-410	1030	23	when	when	SCONJ
ftr-410	1030	24	death	death	NOUN
ftr-410	1030	25	is	be	AUX
ftr-410	1030	26	imminent	imminent	ADJ
ftr-410	1030	27	,	,	PUNCT
ftr-410	1030	28	life	life	NOUN
ftr-410	1030	29	settlement	settlement	NOUN
ftr-410	1030	30	companies	company	NOUN
ftr-410	1030	31	do	do	VERB
ftr-410	1030	32	not	not	PART
ftr-410	1030	33	.	.	PUNCT
ftr-410	1031	1	in	in	ADP
ftr-410	1031	2	the	the	DET
ftr-410	1031	3	case	case	NOUN
ftr-410	1031	4	of	of	ADP
ftr-410	1031	5	life	life	NOUN
ftr-410	1031	6	settlement	settlement	NOUN
ftr-410	1031	7	companies	company	NOUN
ftr-410	1031	8	,	,	PUNCT
ftr-410	1031	9	the	the	DET
ftr-410	1031	10	insured	insure	VERB
ftr-410	1031	11	ordinarily	ordinarily	ADV
ftr-410	1031	12	has	have	VERB
ftr-410	1031	13	a	a	DET
ftr-410	1031	14	health	health	NOUN
ftr-410	1031	15	ailment	ailment	NOUN
ftr-410	1031	16	(	(	PUNCT
ftr-410	1031	17	e.g.	e.g.	ADV
ftr-410	1031	18	,	,	PUNCT
ftr-410	1031	19	cancer	cancer	NOUN
ftr-410	1031	20	)	)	PUNCT
ftr-410	1031	21	that	that	PRON
ftr-410	1031	22	materially	materially	ADV
ftr-410	1031	23	decreases	decrease	VERB
ftr-410	1031	24	the	the	DET
ftr-410	1031	25	insured	insure	VERB
ftr-410	1031	26	's	's	PART
ftr-410	1031	27	life	life	NOUN
ftr-410	1031	28	expectancy	expectancy	NOUN
ftr-410	1031	29	.	.	PUNCT
ftr-410	1032	1	this	this	DET
ftr-410	1032	2	condition	condition	NOUN
ftr-410	1032	3	usually	usually	ADV
ftr-410	1032	4	makes	make	VERB
ftr-410	1032	5	the	the	DET
ftr-410	1032	6	value	value	NOUN
ftr-410	1032	7	of	of	ADP
ftr-410	1032	8	the	the	DET
ftr-410	1032	9	life	life	NOUN
ftr-410	1032	10	insurance	insurance	NOUN
ftr-410	1032	11	policy	policy	NOUN
ftr-410	1032	12	on	on	ADP
ftr-410	1032	13	the	the	DET
ftr-410	1032	14	insured	insure	VERB
ftr-410	1032	15	's	's	PART
ftr-410	1032	16	life	life	NOUN
ftr-410	1032	17	worth	worth	ADJ
ftr-410	1032	18	far	far	ADV
ftr-410	1032	19	in	in	ADP
ftr-410	1032	20	excess	excess	NOUN
ftr-410	1032	21	of	of	ADP
ftr-410	1032	22	the	the	DET
ftr-410	1032	23	policy	policy	NOUN
ftr-410	1032	24	's	's	PART
ftr-410	1032	25	cash	cash	NOUN
ftr-410	1032	26	surrender	surrender	NOUN
ftr-410	1032	27	value	value	NOUN
ftr-410	1032	28	.	.	PUNCT
ftr-410	1033	1	over	over	ADP
ftr-410	1033	2	the	the	DET
ftr-410	1033	3	last	last	ADJ
ftr-410	1033	4	ten	ten	NUM
ftr-410	1033	5	years	year	NOUN
ftr-410	1033	6	,	,	PUNCT
ftr-410	1033	7	the	the	DET
ftr-410	1033	8	life	life	NOUN
ftr-410	1033	9	settlement	settlement	NOUN
ftr-410	1033	10	industry	industry	NOUN
ftr-410	1033	11	has	have	AUX
ftr-410	1033	12	evolved	evolve	VERB
ftr-410	1033	13	and	and	CCONJ
ftr-410	1033	14	has	have	AUX
ftr-410	1033	15	become	become	VERB
ftr-410	1033	16	more	more	ADV
ftr-410	1033	17	respected	respected	ADJ
ftr-410	1033	18	in	in	ADP
ftr-410	1033	19	the	the	DET
ftr-410	1033	20	business	business	NOUN
ftr-410	1033	21	community	community	NOUN
ftr-410	1033	22	.	.	PUNCT
ftr-410	1034	1	such	such	ADJ
ftr-410	1034	2	respect	respect	NOUN
ftr-410	1034	3	has	have	AUX
ftr-410	1034	4	further	far	ADV
ftr-410	1034	5	contributed	contribute	VERB
ftr-410	1034	6	to	to	ADP
ftr-410	1034	7	the	the	DET
ftr-410	1034	8	dramatic	dramatic	ADJ
ftr-410	1034	9	increase	increase	NOUN
ftr-410	1034	10	in	in	ADP
ftr-410	1034	11	the	the	DET
ftr-410	1034	12	number	number	NOUN
ftr-410	1034	13	of	of	ADP
ftr-410	1034	14	life	life	NOUN
ftr-410	1034	15	insurance	insurance	NOUN
ftr-410	1034	16	policies	policy	NOUN
ftr-410	1034	17	sold	sell	VERB
ftr-410	1034	18	annually	annually	ADV
ftr-410	1034	19	.	.	PUNCT
ftr-410	1035	1	the	the	DET
ftr-410	1035	2	life	life	NOUN
ftr-410	1035	3	settlement	settlement	NOUN
ftr-410	1035	4	industry	industry	NOUN
ftr-410	1035	5	projects	project	VERB
ftr-410	1035	6	rapid	rapid	ADJ
ftr-410	1035	7	growth	growth	NOUN
ftr-410	1035	8	,	,	PUNCT
ftr-410	1035	9	anticipating	anticipate	VERB
ftr-410	1035	10	a	a	DET
ftr-410	1035	11	tremendous	tremendous	ADJ
ftr-410	1035	12	rise	rise	NOUN
ftr-410	1035	13	in	in	ADP
ftr-410	1035	14	its	its	PRON
ftr-410	1035	15	revenues	revenue	NOUN
ftr-410	1035	16	over	over	ADP
ftr-410	1035	17	the	the	DET
ftr-410	1035	18	next	next	ADJ
ftr-410	1035	19	decade	decade	NOUN
ftr-410	1035	20	.	.	PUNCT
ftr-410	1036	1	74	74	NUM
ftr-410	1036	2	b.	b.	PROPN
ftr-410	1036	3	premium	premium	NOUN
ftr-410	1036	4	financing	financing	NOUN
ftr-410	1036	5	technique	technique	NOUN
ftr-410	1036	6	the	the	DET
ftr-410	1036	7	emergence	emergence	NOUN
ftr-410	1036	8	of	of	ADP
ftr-410	1036	9	the	the	DET
ftr-410	1036	10	life	life	NOUN
ftr-410	1036	11	settlement	settlement	NOUN
ftr-410	1036	12	industry	industry	NOUN
ftr-410	1036	13	has	have	AUX
ftr-410	1036	14	fostered	foster	VERB
ftr-410	1036	15	the	the	DET
ftr-410	1036	16	establishment	establishment	NOUN
ftr-410	1036	17	of	of	ADP
ftr-410	1036	18	several	several	ADJ
ftr-410	1036	19	new	new	ADJ
ftr-410	1036	20	estate	estate	NOUN
ftr-410	1036	21	planning	planning	NOUN
ftr-410	1036	22	techniques	technique	NOUN
ftr-410	1036	23	.	.	PUNCT
ftr-410	1037	1	one	one	NUM
ftr-410	1037	2	popular	popular	ADJ
ftr-410	1037	3	technique	technique	NOUN
ftr-410	1037	4	involves	involve	VERB
ftr-410	1037	5	premium	premium	ADJ
ftr-410	1037	6	financing	financing	NOUN
ftr-410	1037	7	,	,	PUNCT
ftr-410	1037	8	in	in	ADP
ftr-410	1037	9	which	which	PRON
ftr-410	1037	10	the	the	DET
ftr-410	1037	11	insured	insured	NOUN
ftr-410	1037	12	acquires	acquire	VERB
ftr-410	1037	13	a	a	DET
ftr-410	1037	14	new	new	ADJ
ftr-410	1037	15	policy	policy	NOUN
ftr-410	1037	16	with	with	ADP
ftr-410	1037	17	funds	fund	NOUN
ftr-410	1037	18	advanced	advance	VERB
ftr-410	1037	19	by	by	ADP
ftr-410	1037	20	an	an	DET
ftr-410	1037	21	investor.175	investor.175	NOUN
ftr-410	1037	22	albeit	albeit	SCONJ
ftr-410	1037	23	somewhat	somewhat	ADV
ftr-410	1037	24	oversimplified	oversimplify	VERB
ftr-410	1037	25	,	,	PUNCT
ftr-410	1037	26	here	here	ADV
ftr-410	1037	27	are	be	AUX
ftr-410	1037	28	the	the	DET
ftr-410	1037	29	apr	apr	NOUN
ftr-410	1037	30	.	.	PUNCT
ftr-410	1037	31	2002	2002	NUM
ftr-410	1037	32	)	)	PUNCT
ftr-410	1037	33	;	;	PUNCT
ftr-410	1037	34	carrie	carrie	NOUN
ftr-410	1037	35	coolidge	coolidge	PROPN
ftr-410	1037	36	,	,	PUNCT
ftr-410	1037	37	death	death	NOUN
ftr-410	1037	38	wish	wish	VERB
ftr-410	1037	39	investors	investor	NOUN
ftr-410	1037	40	in	in	ADP
ftr-410	1037	41	insurance	insurance	NOUN
ftr-410	1037	42	policies	policy	NOUN
ftr-410	1037	43	for	for	ADP
ftr-410	1037	44	the	the	DET
ftr-410	1037	45	terminally	terminally	ADV
ftr-410	1037	46	ill	ill	ADJ
ftr-410	1037	47	are	be	AUX
ftr-410	1037	48	watching	watch	VERB
ftr-410	1037	49	their	their	PRON
ftr-410	1037	50	capital	capital	NOUN
ftr-410	1037	51	get	get	AUX
ftr-410	1037	52	annihilated	annihilate	VERB
ftr-410	1037	53	,	,	PUNCT
ftr-410	1037	54	forbes	forbes	PROPN
ftr-410	1037	55	206	206	NUM
ftr-410	1037	56	(	(	PUNCT
ftr-410	1037	57	mar	mar	PROPN
ftr-410	1037	58	.	.	PROPN
ftr-410	1037	59	19	19	NUM
ftr-410	1037	60	,	,	PUNCT
ftr-410	1037	61	2001	2001	NUM
ftr-410	1037	62	)	)	PUNCT
ftr-410	1037	63	)	)	PUNCT
ftr-410	1037	64	.	.	PUNCT
ftr-410	1038	1	173	173	NUM
ftr-410	1038	2	.	.	PUNCT
ftr-410	1039	1	d.w	d.w	NOUN
ftr-410	1039	2	.	.	PROPN
ftr-410	1039	3	dunlap	dunlap	PROPN
ftr-410	1039	4	,	,	PUNCT
ftr-410	1039	5	aids	aids	PROPN
ftr-410	1039	6	drugs	drug	NOUN
ftr-410	1039	7	alter	alter	VERB
ftr-410	1039	8	an	an	DET
ftr-410	1039	9	industry	industry	NOUN
ftr-410	1039	10	's	's	PART
ftr-410	1039	11	math	math	NOUN
ftr-410	1039	12	,	,	PUNCT
ftr-410	1039	13	n.y	n.y	PROPN
ftr-410	1039	14	.	.	PROPN
ftr-410	1039	15	times	times	PROPN
ftr-410	1039	16	,	,	PUNCT
ftr-410	1039	17	july	july	PROPN
ftr-410	1039	18	30	30	NUM
ftr-410	1039	19	,	,	PUNCT
ftr-410	1039	20	1995	1995	NUM
ftr-410	1039	21	,	,	PUNCT
ftr-410	1039	22	at	at	ADP
ftr-410	1039	23	di	di	NOUN
ftr-410	1039	24	;	;	PUNCT
ftr-410	1039	25	coolidge	coolidge	PROPN
ftr-410	1039	26	,	,	PUNCT
ftr-410	1039	27	supra	supra	PROPN
ftr-410	1039	28	note	note	PROPN
ftr-410	1039	29	172	172	NUM
ftr-410	1039	30	.	.	NOUN
ftr-410	1039	31	174	174	NUM
ftr-410	1039	32	.	.	PUNCT
ftr-410	1040	1	see	see	VERB
ftr-410	1040	2	jim	jim	PROPN
ftr-410	1040	3	connolly	connolly	PROPN
ftr-410	1040	4	,	,	PUNCT
ftr-410	1040	5	institutions	institution	NOUN
ftr-410	1040	6	reshape	reshape	VERB
ftr-410	1040	7	life	life	NOUN
ftr-410	1040	8	settlement	settlement	NOUN
ftr-410	1040	9	market	market	NOUN
ftr-410	1040	10	,	,	PUNCT
ftr-410	1040	11	national	national	ADJ
ftr-410	1040	12	underwriter	underwriter	NOUN
ftr-410	1040	13	14	14	NUM
ftr-410	1040	14	(	(	PUNCT
ftr-410	1040	15	sept	sept	PROPN
ftr-410	1040	16	.	.	PROPN
ftr-410	1040	17	20	20	NUM
ftr-410	1040	18	,	,	PUNCT
ftr-410	1040	19	2004	2004	NUM
ftr-410	1040	20	)	)	PUNCT
ftr-410	1040	21	(	(	PUNCT
ftr-410	1040	22	estimating	estimate	VERB
ftr-410	1040	23	that	that	SCONJ
ftr-410	1040	24	the	the	DET
ftr-410	1040	25	volume	volume	NOUN
ftr-410	1040	26	of	of	ADP
ftr-410	1040	27	life	life	NOUN
ftr-410	1040	28	settlements	settlement	NOUN
ftr-410	1040	29	will	will	AUX
ftr-410	1040	30	increase	increase	VERB
ftr-410	1040	31	to	to	ADP
ftr-410	1040	32	$	$	SYM
ftr-410	1040	33	15	15	NUM
ftr-410	1040	34	billion	billion	NUM
ftr-410	1040	35	annually	annually	ADV
ftr-410	1040	36	by	by	ADP
ftr-410	1040	37	the	the	DET
ftr-410	1040	38	year	year	NOUN
ftr-410	1040	39	2010	2010	NUM
ftr-410	1040	40	)	)	PUNCT
ftr-410	1040	41	;	;	PUNCT
ftr-410	1040	42	m.	m.	PROPN
ftr-410	1040	43	bryan	bryan	PROPN
ftr-410	1040	44	freeman	freeman	PROPN
ftr-410	1040	45	,	,	PUNCT
ftr-410	1040	46	life	life	NOUN
ftr-410	1040	47	settlements	settlement	NOUN
ftr-410	1040	48	enter	enter	VERB
ftr-410	1040	49	the	the	DET
ftr-410	1040	50	mainstream	mainstream	NOUN
ftr-410	1040	51	,	,	PUNCT
ftr-410	1040	52	nat'l	nat'l	NOUN
ftr-410	1040	53	underwriter	underwriter	NOUN
ftr-410	1040	54	20	20	NUM
ftr-410	1040	55	(	(	PUNCT
ftr-410	1040	56	sept	sept	PROPN
ftr-410	1040	57	.	.	PROPN
ftr-410	1040	58	19	19	NUM
ftr-410	1040	59	,	,	PUNCT
ftr-410	1040	60	2005	2005	NUM
ftr-410	1040	61	)	)	PUNCT
ftr-410	1040	62	(	(	PUNCT
ftr-410	1040	63	declaring	declare	VERB
ftr-410	1040	64	that	that	SCONJ
ftr-410	1040	65	the	the	DET
ftr-410	1040	66	life	life	NOUN
ftr-410	1040	67	settlement	settlement	NOUN
ftr-410	1040	68	market	market	NOUN
ftr-410	1040	69	has	have	AUX
ftr-410	1040	70	come	come	VERB
ftr-410	1040	71	of	of	ADP
ftr-410	1040	72	age	age	NOUN
ftr-410	1040	73	)	)	PUNCT
ftr-410	1040	74	.	.	PUNCT
ftr-410	1041	1	but	but	CCONJ
ftr-410	1041	2	see	see	VERB
ftr-410	1041	3	rachel	rachel	PROPN
ftr-410	1041	4	emma	emma	PROPN
ftr-410	1041	5	silverman	silverman	PROPN
ftr-410	1041	6	,	,	PUNCT
ftr-410	1041	7	recognizing	recognize	VERB
ftr-410	1041	8	life	life	NOUN
ftr-410	1041	9	insurance	insurance	NOUN
ftr-410	1041	10	's	's	PART
ftr-410	1041	11	value	value	NOUN
ftr-410	1041	12	:	:	PUNCT
ftr-410	1041	13	study	study	NOUN
ftr-410	1041	14	says	say	VERB
ftr-410	1041	15	keeping	keep	VERB
ftr-410	1041	16	policy	policy	NOUN
ftr-410	1041	17	may	may	AUX
ftr-410	1041	18	mean	mean	VERB
ftr-410	1041	19	bigger	big	ADJ
ftr-410	1041	20	payoff	payoff	NOUN
ftr-410	1041	21	than	than	ADP
ftr-410	1041	22	selling	sell	VERB
ftr-410	1041	23	to	to	ADP
ftr-410	1041	24	an	an	DET
ftr-410	1041	25	investor	investor	NOUN
ftr-410	1041	26	,	,	PUNCT
ftr-410	1041	27	wall	wall	PROPN
ftr-410	1041	28	st	st	PROPN
ftr-410	1041	29	.	.	PROPN
ftr-410	1041	30	j.	j.	PROPN
ftr-410	1041	31	,	,	PUNCT
ftr-410	1041	32	may	may	AUX
ftr-410	1041	33	31	31	NUM
ftr-410	1041	34	,	,	PUNCT
ftr-410	1041	35	2005	2005	NUM
ftr-410	1041	36	,	,	PUNCT
ftr-410	1041	37	at	at	ADP
ftr-410	1041	38	d2	d2	PROPN
ftr-410	1041	39	.	.	PUNCT
ftr-410	1042	1	175	175	NUM
ftr-410	1042	2	.	.	PUNCT
ftr-410	1043	1	some	some	DET
ftr-410	1043	2	states	state	NOUN
ftr-410	1043	3	have	have	AUX
ftr-410	1043	4	questioned	question	VERB
ftr-410	1043	5	the	the	DET
ftr-410	1043	6	legality	legality	NOUN
ftr-410	1043	7	of	of	ADP
ftr-410	1043	8	this	this	DET
ftr-410	1043	9	technique	technique	NOUN
ftr-410	1043	10	.	.	PUNCT
ftr-410	1044	1	see	see	VERB
ftr-410	1044	2	,	,	PUNCT
ftr-410	1044	3	e.g.	e.g.	ADV
ftr-410	1044	4	,	,	PUNCT
ftr-410	1044	5	op	op	NOUN
ftr-410	1044	6	.	.	PUNCT
ftr-410	1045	1	off	off	ADP
ftr-410	1045	2	.	.	PUNCT
ftr-410	1046	1	gen	gen	PROPN
ftr-410	1046	2	.	.	PROPN
ftr-410	1046	3	counsel	counsel	PROPN
ftr-410	1046	4	,	,	PUNCT
ftr-410	1046	5	05	05	NUM
ftr-410	1046	6	-	-	SYM
ftr-410	1046	7	12	12	NUM
ftr-410	1046	8	-	-	SYM
ftr-410	1046	9	15	15	NUM
ftr-410	1046	10	(	(	PUNCT
ftr-410	1046	11	dec	dec	PROPN
ftr-410	1046	12	.	.	PROPN
ftr-410	1046	13	19	19	NUM
ftr-410	1046	14	,	,	PUNCT
ftr-410	1046	15	2005	2005	NUM
ftr-410	1046	16	)	)	PUNCT
ftr-410	1046	17	(	(	PUNCT
ftr-410	1046	18	holding	hold	VERB
ftr-410	1046	19	that	that	SCONJ
ftr-410	1046	20	the	the	DET
ftr-410	1046	21	owner	owner	NOUN
ftr-410	1046	22	of	of	ADP
ftr-410	1046	23	the	the	DET
ftr-410	1046	24	policy	policy	NOUN
ftr-410	1046	25	did	do	AUX
ftr-410	1046	26	not	not	PART
ftr-410	1046	27	have	have	VERB
ftr-410	1046	28	a	a	DET
ftr-410	1046	29	valid	valid	ADJ
ftr-410	1046	30	insurable	insurable	ADJ
ftr-410	1046	31	interest	interest	NOUN
ftr-410	1046	32	)	)	PUNCT
ftr-410	1046	33	.	.	PUNCT
ftr-410	1047	1	insurance	insurance	NOUN
ftr-410	1047	2	companies	company	NOUN
ftr-410	1047	3	,	,	PUNCT
ftr-410	1047	4	too	too	ADV
ftr-410	1047	5	,	,	PUNCT
ftr-410	1047	6	have	have	AUX
ftr-410	1047	7	expressed	express	VERB
ftr-410	1047	8	misgivings	misgiving	NOUN
ftr-410	1047	9	regarding	regard	VERB
ftr-410	1047	10	the	the	DET
ftr-410	1047	11	premium	premium	NOUN
ftr-410	1047	12	financing	financing	NOUN
ftr-410	1047	13	technique	technique	NOUN
ftr-410	1047	14	because	because	SCONJ
ftr-410	1047	15	they	they	PRON
ftr-410	1047	16	apparently	apparently	ADV
ftr-410	1047	17	price	price	VERB
ftr-410	1047	18	policies	policy	NOUN
ftr-410	1047	19	based	base	VERB
ftr-410	1047	20	upon	upon	SCONJ
ftr-410	1047	21	an	an	DET
ftr-410	1047	22	assumption	assumption	NOUN
ftr-410	1047	23	that	that	SCONJ
ftr-410	1047	24	a	a	DET
ftr-410	1047	25	number	number	NOUN
ftr-410	1047	26	of	of	ADP
ftr-410	1047	27	the	the	DET
ftr-410	1047	28	policies	policy	NOUN
ftr-410	1047	29	will	will	AUX
ftr-410	1047	30	lapse	lapse	VERB
ftr-410	1047	31	before	before	ADP
ftr-410	1047	32	the	the	DET
ftr-410	1047	33	insured	insure	VERB
ftr-410	1047	34	dies	die	NOUN
ftr-410	1047	35	.	.	PUNCT
ftr-410	1048	1	those	those	PRON
ftr-410	1048	2	who	who	PRON
ftr-410	1048	3	invest	invest	VERB
ftr-410	1048	4	in	in	ADP
ftr-410	1048	5	this	this	DET
ftr-410	1048	6	type	type	NOUN
ftr-410	1048	7	of	of	ADP
ftr-410	1048	8	transaction	transaction	NOUN
ftr-410	1048	9	seek	seek	VERB
ftr-410	1048	10	to	to	PART
ftr-410	1048	11	exploit	exploit	VERB
ftr-410	1048	12	this	this	DET
ftr-410	1048	13	assumption	assumption	NOUN
ftr-410	1048	14	,	,	PUNCT
ftr-410	1048	15	acquiring	acquire	VERB
ftr-410	1048	16	the	the	DET
ftr-410	1048	17	policy	policy	NOUN
ftr-410	1048	18	at	at	ADP
ftr-410	1048	19	a	a	DET
ftr-410	1048	20	reduced	reduced	ADJ
ftr-410	1048	21	cost	cost	NOUN
ftr-410	1048	22	because	because	SCONJ
ftr-410	1048	23	of	of	ADP
ftr-410	1048	24	the	the	DET
ftr-410	1048	25	assumption	assumption	NOUN
ftr-410	1048	26	and	and	CCONJ
ftr-410	1048	27	then	then	ADV
ftr-410	1048	28	holding	hold	VERB
ftr-410	1048	29	it	it	PRON
ftr-410	1048	30	until	until	ADP
ftr-410	1048	31	the	the	DET
ftr-410	1048	32	insured	insure	VERB
ftr-410	1048	33	's	's	PART
ftr-410	1048	34	death	death	NOUN
ftr-410	1048	35	without	without	ADP
ftr-410	1048	36	lapse	lapse	NOUN
ftr-410	1048	37	.	.	PUNCT
ftr-410	1049	1	2006	2006	NUM
ftr-410	1049	2	]	]	PUNCT
ftr-410	1049	3	florida	florida	PROPN
ftr-410	1049	4	tax	tax	PROPN
ftr-410	1049	5	review	review	NOUN
ftr-410	1049	6	technique	technique	NOUN
ftr-410	1049	7	's	's	PART
ftr-410	1049	8	salient	salient	NOUN
ftr-410	1049	9	attributes	attribute	VERB
ftr-410	1049	10	:	:	PUNCT
ftr-410	1049	11	an	an	DET
ftr-410	1049	12	investor	investor	NOUN
ftr-410	1049	13	seeks	seek	VERB
ftr-410	1049	14	a	a	DET
ftr-410	1049	15	healthy	healthy	ADJ
ftr-410	1049	16	elderly	elderly	ADJ
ftr-410	1049	17	participant	participant	NOUN
ftr-410	1049	18	who	who	PRON
ftr-410	1049	19	has	have	VERB
ftr-410	1049	20	significant	significant	ADJ
ftr-410	1049	21	wealth	wealth	NOUN
ftr-410	1049	22	and	and	CCONJ
ftr-410	1049	23	can	can	AUX
ftr-410	1049	24	secure	secure	VERB
ftr-410	1049	25	a	a	DET
ftr-410	1049	26	large	large	ADJ
ftr-410	1049	27	life	life	NOUN
ftr-410	1049	28	insurance	insurance	NOUN
ftr-410	1049	29	policy	policy	NOUN
ftr-410	1049	30	,	,	PUNCT
ftr-410	1049	31	say	say	VERB
ftr-410	1049	32	in	in	ADP
ftr-410	1049	33	the	the	DET
ftr-410	1049	34	$	$	SYM
ftr-410	1049	35	5	5	NUM
ftr-410	1049	36	million	million	NUM
ftr-410	1049	37	range	range	NOUN
ftr-410	1049	38	.	.	PUNCT
ftr-410	1050	1	to	to	PART
ftr-410	1050	2	entice	entice	VERB
ftr-410	1050	3	the	the	DET
ftr-410	1050	4	participant	participant	NOUN
ftr-410	1050	5	to	to	PART
ftr-410	1050	6	partake	partake	VERB
ftr-410	1050	7	in	in	ADP
ftr-410	1050	8	this	this	DET
ftr-410	1050	9	arrangement	arrangement	NOUN
ftr-410	1050	10	,	,	PUNCT
ftr-410	1050	11	the	the	DET
ftr-410	1050	12	investor	investor	NOUN
ftr-410	1050	13	promises	promise	VERB
ftr-410	1050	14	to	to	PART
ftr-410	1050	15	pay	pay	VERB
ftr-410	1050	16	the	the	DET
ftr-410	1050	17	policy	policy	NOUN
ftr-410	1050	18	's	's	PART
ftr-410	1050	19	premiums	premium	NOUN
ftr-410	1050	20	for	for	ADP
ftr-410	1050	21	a	a	DET
ftr-410	1050	22	period	period	NOUN
ftr-410	1050	23	of	of	ADP
ftr-410	1050	24	two	two	NUM
ftr-410	1050	25	years	year	NOUN
ftr-410	1050	26	.	.	PUNCT
ftr-410	1051	1	in	in	ADP
ftr-410	1051	2	return	return	NOUN
ftr-410	1051	3	,	,	PUNCT
ftr-410	1051	4	the	the	DET
ftr-410	1051	5	participant	participant	NOUN
ftr-410	1051	6	issues	issue	VERB
ftr-410	1051	7	a	a	DET
ftr-410	1051	8	nonrecourse	nonrecourse	NOUN
ftr-410	1051	9	note	note	NOUN
ftr-410	1051	10	to	to	ADP
ftr-410	1051	11	the	the	DET
ftr-410	1051	12	investor	investor	NOUN
ftr-410	1051	13	secured	secure	VERB
ftr-410	1051	14	by	by	ADP
ftr-410	1051	15	the	the	DET
ftr-410	1051	16	policy	policy	NOUN
ftr-410	1051	17	.	.	PUNCT
ftr-410	1052	1	if	if	SCONJ
ftr-410	1052	2	the	the	DET
ftr-410	1052	3	participant	participant	NOUN
ftr-410	1052	4	dies	die	VERB
ftr-410	1052	5	during	during	ADP
ftr-410	1052	6	the	the	DET
ftr-410	1052	7	first	first	ADJ
ftr-410	1052	8	two	two	NUM
ftr-410	1052	9	years	year	NOUN
ftr-410	1052	10	of	of	ADP
ftr-410	1052	11	the	the	DET
ftr-410	1052	12	arrangement	arrangement	NOUN
ftr-410	1052	13	,	,	PUNCT
ftr-410	1052	14	the	the	DET
ftr-410	1052	15	amount	amount	NOUN
ftr-410	1052	16	of	of	ADP
ftr-410	1052	17	the	the	DET
ftr-410	1052	18	advance	advance	NOUN
ftr-410	1052	19	is	be	AUX
ftr-410	1052	20	repaid	repay	VERB
ftr-410	1052	21	to	to	ADP
ftr-410	1052	22	the	the	DET
ftr-410	1052	23	investor	investor	NOUN
ftr-410	1052	24	with	with	ADP
ftr-410	1052	25	interest	interest	NOUN
ftr-410	1052	26	;	;	PUNCT
ftr-410	1052	27	the	the	DET
ftr-410	1052	28	participant	participant	NOUN
ftr-410	1052	29	's	's	PART
ftr-410	1052	30	beneficiaries	beneficiary	NOUN
ftr-410	1052	31	retain	retain	VERB
ftr-410	1052	32	the	the	DET
ftr-410	1052	33	proceeds	proceed	NOUN
ftr-410	1052	34	to	to	ADP
ftr-410	1052	35	the	the	DET
ftr-410	1052	36	extent	extent	NOUN
ftr-410	1052	37	such	such	ADJ
ftr-410	1052	38	proceeds	proceed	NOUN
ftr-410	1052	39	exceed	exceed	VERB
ftr-410	1052	40	the	the	DET
ftr-410	1052	41	amount	amount	NOUN
ftr-410	1052	42	of	of	ADP
ftr-410	1052	43	the	the	DET
ftr-410	1052	44	debt	debt	NOUN
ftr-410	1052	45	.	.	PUNCT
ftr-410	1053	1	alternatively	alternatively	ADV
ftr-410	1053	2	,	,	PUNCT
ftr-410	1053	3	if	if	SCONJ
ftr-410	1053	4	the	the	DET
ftr-410	1053	5	participant	participant	NOUN
ftr-410	1053	6	is	be	AUX
ftr-410	1053	7	still	still	ADV
ftr-410	1053	8	alive	alive	ADJ
ftr-410	1053	9	at	at	ADP
ftr-410	1053	10	the	the	DET
ftr-410	1053	11	end	end	NOUN
ftr-410	1053	12	of	of	ADP
ftr-410	1053	13	the	the	DET
ftr-410	1053	14	two	two	NUM
ftr-410	1053	15	-	-	PUNCT
ftr-410	1053	16	year	year	NOUN
ftr-410	1053	17	term	term	NOUN
ftr-410	1053	18	,	,	PUNCT
ftr-410	1053	19	the	the	DET
ftr-410	1053	20	participant	participant	NOUN
ftr-410	1053	21	must	must	AUX
ftr-410	1053	22	decide	decide	VERB
ftr-410	1053	23	whether	whether	SCONJ
ftr-410	1053	24	(	(	PUNCT
ftr-410	1053	25	i	i	NOUN
ftr-410	1053	26	)	)	PUNCT
ftr-410	1053	27	to	to	PART
ftr-410	1053	28	retain	retain	VERB
ftr-410	1053	29	the	the	DET
ftr-410	1053	30	policy	policy	NOUN
ftr-410	1053	31	and	and	CCONJ
ftr-410	1053	32	repay	repay	VERB
ftr-410	1053	33	the	the	DET
ftr-410	1053	34	debt	debt	NOUN
ftr-410	1053	35	or	or	CCONJ
ftr-410	1053	36	(	(	PUNCT
ftr-410	1053	37	ii	ii	NOUN
ftr-410	1053	38	)	)	PUNCT
ftr-410	1053	39	to	to	PART
ftr-410	1053	40	forfeit	forfeit	VERB
ftr-410	1053	41	the	the	DET
ftr-410	1053	42	policy	policy	NOUN
ftr-410	1053	43	to	to	ADP
ftr-410	1053	44	the	the	DET
ftr-410	1053	45	investor	investor	NOUN
ftr-410	1053	46	in	in	ADP
ftr-410	1053	47	satisfaction	satisfaction	NOUN
ftr-410	1053	48	of	of	ADP
ftr-410	1053	49	the	the	DET
ftr-410	1053	50	debt	debt	NOUN
ftr-410	1053	51	.	.	PUNCT
ftr-410	1054	1	from	from	ADP
ftr-410	1054	2	an	an	DET
ftr-410	1054	3	economic	economic	ADJ
ftr-410	1054	4	perspective	perspective	NOUN
ftr-410	1054	5	,	,	PUNCT
ftr-410	1054	6	the	the	DET
ftr-410	1054	7	arrangement	arrangement	NOUN
ftr-410	1054	8	is	be	AUX
ftr-410	1054	9	attractive	attractive	ADJ
ftr-410	1054	10	to	to	ADP
ftr-410	1054	11	both	both	CCONJ
ftr-410	1054	12	the	the	DET
ftr-410	1054	13	participant	participant	NOUN
ftr-410	1054	14	and	and	CCONJ
ftr-410	1054	15	the	the	DET
ftr-410	1054	16	investor	investor	NOUN
ftr-410	1054	17	.	.	PUNCT
ftr-410	1055	1	in	in	ADP
ftr-410	1055	2	terms	term	NOUN
ftr-410	1055	3	of	of	ADP
ftr-410	1055	4	the	the	DET
ftr-410	1055	5	participant	participant	NOUN
ftr-410	1055	6	,	,	PUNCT
ftr-410	1055	7	should	should	AUX
ftr-410	1055	8	death	death	NOUN
ftr-410	1055	9	occur	occur	VERB
ftr-410	1055	10	within	within	ADP
ftr-410	1055	11	the	the	DET
ftr-410	1055	12	two	two	NUM
ftr-410	1055	13	-	-	PUNCT
ftr-410	1055	14	year	year	NOUN
ftr-410	1055	15	period	period	NOUN
ftr-410	1055	16	,	,	PUNCT
ftr-410	1055	17	her	her	PRON
ftr-410	1055	18	beneficiaries	beneficiary	NOUN
ftr-410	1055	19	enjoy	enjoy	VERB
ftr-410	1055	20	a	a	DET
ftr-410	1055	21	windfall	windfall	NOUN
ftr-410	1055	22	.	.	PUNCT
ftr-410	1056	1	and	and	CCONJ
ftr-410	1056	2	even	even	ADV
ftr-410	1056	3	if	if	SCONJ
ftr-410	1056	4	the	the	DET
ftr-410	1056	5	participant	participant	NOUN
ftr-410	1056	6	is	be	AUX
ftr-410	1056	7	fortunate	fortunate	ADJ
ftr-410	1056	8	enough	enough	ADV
ftr-410	1056	9	to	to	PART
ftr-410	1056	10	still	still	ADV
ftr-410	1056	11	be	be	AUX
ftr-410	1056	12	alive	alive	ADJ
ftr-410	1056	13	at	at	ADP
ftr-410	1056	14	the	the	DET
ftr-410	1056	15	end	end	NOUN
ftr-410	1056	16	of	of	ADP
ftr-410	1056	17	the	the	DET
ftr-410	1056	18	two	two	NUM
ftr-410	1056	19	-	-	PUNCT
ftr-410	1056	20	year	year	NOUN
ftr-410	1056	21	period	period	NOUN
ftr-410	1056	22	,	,	PUNCT
ftr-410	1056	23	the	the	DET
ftr-410	1056	24	participant	participant	NOUN
ftr-410	1056	25	has	have	VERB
ftr-410	1056	26	no	no	DET
ftr-410	1056	27	downside	downside	ADJ
ftr-410	1056	28	economic	economic	ADJ
ftr-410	1056	29	risk	risk	NOUN
ftr-410	1056	30	insofar	insofar	ADV
ftr-410	1056	31	as	as	SCONJ
ftr-410	1056	32	premium	premium	NOUN
ftr-410	1056	33	financing	financing	NOUN
ftr-410	1056	34	was	be	AUX
ftr-410	1056	35	conducted	conduct	VERB
ftr-410	1056	36	on	on	ADP
ftr-410	1056	37	a	a	DET
ftr-410	1056	38	nonrecourse	nonrecourse	ADJ
ftr-410	1056	39	basis	basis	NOUN
ftr-410	1056	40	.	.	PUNCT
ftr-410	1057	1	in	in	ADP
ftr-410	1057	2	terms	term	NOUN
ftr-410	1057	3	of	of	ADP
ftr-410	1057	4	the	the	DET
ftr-410	1057	5	investor	investor	NOUN
ftr-410	1057	6	,	,	PUNCT
ftr-410	1057	7	the	the	DET
ftr-410	1057	8	transaction	transaction	NOUN
ftr-410	1057	9	is	be	AUX
ftr-410	1057	10	also	also	ADV
ftr-410	1057	11	profitable	profitable	ADJ
ftr-410	1057	12	:	:	PUNCT
ftr-410	1057	13	if	if	SCONJ
ftr-410	1057	14	the	the	DET
ftr-410	1057	15	participant	participant	NOUN
ftr-410	1057	16	's	's	PART
ftr-410	1057	17	death	death	NOUN
ftr-410	1057	18	occurs	occur	VERB
ftr-410	1057	19	during	during	ADP
ftr-410	1057	20	the	the	DET
ftr-410	1057	21	two	two	NUM
ftr-410	1057	22	-	-	PUNCT
ftr-410	1057	23	year	year	NOUN
ftr-410	1057	24	inception	inception	NOUN
ftr-410	1057	25	period	period	NOUN
ftr-410	1057	26	,	,	PUNCT
ftr-410	1057	27	the	the	DET
ftr-410	1057	28	investor	investor	NOUN
ftr-410	1057	29	recoups	recoup	VERB
ftr-410	1057	30	the	the	DET
ftr-410	1057	31	amount	amount	NOUN
ftr-410	1057	32	invested	invest	VERB
ftr-410	1057	33	together	together	ADV
ftr-410	1057	34	with	with	ADP
ftr-410	1057	35	the	the	DET
ftr-410	1057	36	interest	interest	NOUN
ftr-410	1057	37	provided	provide	VERB
ftr-410	1057	38	for	for	ADP
ftr-410	1057	39	in	in	ADP
ftr-410	1057	40	the	the	DET
ftr-410	1057	41	note	note	NOUN
ftr-410	1057	42	;	;	PUNCT
ftr-410	1057	43	at	at	ADP
ftr-410	1057	44	the	the	DET
ftr-410	1057	45	end	end	NOUN
ftr-410	1057	46	of	of	ADP
ftr-410	1057	47	the	the	DET
ftr-410	1057	48	two	two	NUM
ftr-410	1057	49	-	-	PUNCT
ftr-410	1057	50	year	year	NOUN
ftr-410	1057	51	inception	inception	NOUN
ftr-410	1057	52	period	period	NOUN
ftr-410	1057	53	,	,	PUNCT
ftr-410	1057	54	the	the	DET
ftr-410	1057	55	investor	investor	NOUN
ftr-410	1057	56	may	may	AUX
ftr-410	1057	57	be	be	AUX
ftr-410	1057	58	repaid	repay	VERB
ftr-410	1057	59	or	or	CCONJ
ftr-410	1057	60	acquire	acquire	VERB
ftr-410	1057	61	the	the	DET
ftr-410	1057	62	policy	policy	NOUN
ftr-410	1057	63	,	,	PUNCT
ftr-410	1057	64	the	the	DET
ftr-410	1057	65	latter	latter	NOUN
ftr-410	1057	66	of	of	ADP
ftr-410	1057	67	which	which	PRON
ftr-410	1057	68	is	be	AUX
ftr-410	1057	69	apparently	apparently	ADV
ftr-410	1057	70	a	a	DET
ftr-410	1057	71	valuable	valuable	ADJ
ftr-410	1057	72	investment	investment	NOUN
ftr-410	1057	73	in	in	ADP
ftr-410	1057	74	the	the	DET
ftr-410	1057	75	life	life	NOUN
ftr-410	1057	76	settlement	settlement	NOUN
ftr-410	1057	77	industry	industry	NOUN
ftr-410	1057	78	because	because	SCONJ
ftr-410	1057	79	of	of	ADP
ftr-410	1057	80	the	the	DET
ftr-410	1057	81	underwriting	underwriting	NOUN
ftr-410	1057	82	insurance	insurance	NOUN
ftr-410	1057	83	company	company	NOUN
ftr-410	1057	84	's	's	PART
ftr-410	1057	85	failure	failure	NOUN
ftr-410	1057	86	to	to	PART
ftr-410	1057	87	price	price	VERB
ftr-410	1057	88	the	the	DET
ftr-410	1057	89	policy	policy	NOUN
ftr-410	1057	90	appropriately	appropriately	ADV
ftr-410	1057	91	.	.	PUNCT
ftr-410	1058	1	'76	'76	NUM
ftr-410	1058	2	from	from	ADP
ftr-410	1058	3	a	a	DET
ftr-410	1058	4	tax	tax	NOUN
ftr-410	1058	5	perspective	perspective	NOUN
ftr-410	1058	6	,	,	PUNCT
ftr-410	1058	7	however	however	ADV
ftr-410	1058	8	,	,	PUNCT
ftr-410	1058	9	the	the	DET
ftr-410	1058	10	participant	participant	NOUN
ftr-410	1058	11	does	do	AUX
ftr-410	1058	12	have	have	VERB
ftr-410	1058	13	a	a	DET
ftr-410	1058	14	downside	downside	ADJ
ftr-410	1058	15	risk	risk	NOUN
ftr-410	1058	16	both	both	CCONJ
ftr-410	1058	17	in	in	ADP
ftr-410	1058	18	terms	term	NOUN
ftr-410	1058	19	of	of	ADP
ftr-410	1058	20	the	the	DET
ftr-410	1058	21	amount	amount	NOUN
ftr-410	1058	22	of	of	ADP
ftr-410	1058	23	gain	gain	NOUN
ftr-410	1058	24	the	the	DET
ftr-410	1058	25	taxpayer	taxpayer	NOUN
ftr-410	1058	26	recognizes	recognize	VERB
ftr-410	1058	27	as	as	ADV
ftr-410	1058	28	well	well	ADV
ftr-410	1058	29	as	as	ADP
ftr-410	1058	30	its	its	PRON
ftr-410	1058	31	character	character	NOUN
ftr-410	1058	32	.	.	PUNCT
ftr-410	1059	1	1	1	X
ftr-410	1059	2	.	.	X
ftr-410	1059	3	determining	determine	VERB
ftr-410	1059	4	the	the	DET
ftr-410	1059	5	amount	amount	NOUN
ftr-410	1059	6	of	of	ADP
ftr-410	1059	7	the	the	DET
ftr-410	1059	8	taxable	taxable	ADJ
ftr-410	1059	9	gain	gain	NOUN
ftr-410	1059	10	if	if	SCONJ
ftr-410	1059	11	the	the	DET
ftr-410	1059	12	participant	participant	NOUN
ftr-410	1059	13	survives	survive	VERB
ftr-410	1059	14	the	the	DET
ftr-410	1059	15	two	two	NUM
ftr-410	1059	16	-	-	PUNCT
ftr-410	1059	17	year	year	NOUN
ftr-410	1059	18	inception	inception	NOUN
ftr-410	1059	19	period	period	NOUN
ftr-410	1059	20	and	and	CCONJ
ftr-410	1059	21	chooses	choose	VERB
ftr-410	1059	22	to	to	PART
ftr-410	1059	23	forfeit	forfeit	VERB
ftr-410	1059	24	the	the	DET
ftr-410	1059	25	policy	policy	NOUN
ftr-410	1059	26	to	to	ADP
ftr-410	1059	27	the	the	DET
ftr-410	1059	28	investor	investor	NOUN
ftr-410	1059	29	rather	rather	ADV
ftr-410	1059	30	than	than	ADP
ftr-410	1059	31	repaying	repay	VERB
ftr-410	1059	32	the	the	DET
ftr-410	1059	33	debt	debt	NOUN
ftr-410	1059	34	,	,	PUNCT
ftr-410	1059	35	the	the	DET
ftr-410	1059	36	participant	participant	NOUN
ftr-410	1059	37	must	must	AUX
ftr-410	1059	38	recognize	recognize	VERB
ftr-410	1059	39	gain	gain	NOUN
ftr-410	1059	40	equal	equal	ADJ
ftr-410	1059	41	to	to	ADP
ftr-410	1059	42	the	the	DET
ftr-410	1059	43	difference	difference	NOUN
ftr-410	1059	44	between	between	ADP
ftr-410	1059	45	the	the	DET
ftr-410	1059	46	amount	amount	NOUN
ftr-410	1059	47	of	of	ADP
ftr-410	1059	48	the	the	DET
ftr-410	1059	49	debt	debt	NOUN
ftr-410	1059	50	and	and	CCONJ
ftr-410	1059	51	the	the	DET
ftr-410	1059	52	participant	participant	NOUN
ftr-410	1059	53	's	's	PART
ftr-410	1059	54	basis	basis	NOUN
ftr-410	1059	55	in	in	ADP
ftr-410	1059	56	the	the	DET
ftr-410	1059	57	policy	policy	NOUN
ftr-410	1059	58	.	.	PUNCT
ftr-410	1060	1	'77	'77	NUM
ftr-410	1060	2	depending	depend	VERB
ftr-410	1060	3	on	on	ADP
ftr-410	1060	4	the	the	DET
ftr-410	1060	5	computation	computation	NOUN
ftr-410	1060	6	of	of	ADP
ftr-410	1060	7	the	the	DET
ftr-410	1060	8	policy	policy	NOUN
ftr-410	1060	9	's	's	PART
ftr-410	1060	10	tax	tax	NOUN
ftr-410	1060	11	basis	basis	NOUN
ftr-410	1060	12	,	,	PUNCT
ftr-410	1060	13	the	the	DET
ftr-410	1060	14	potential	potential	ADJ
ftr-410	1060	15	tax	tax	NOUN
ftr-410	1060	16	liability	liability	NOUN
ftr-410	1060	17	on	on	ADP
ftr-410	1060	18	this	this	DET
ftr-410	1060	19	gain	gain	NOUN
ftr-410	1060	20	could	could	AUX
ftr-410	1060	21	,	,	PUNCT
ftr-410	1060	22	in	in	ADP
ftr-410	1060	23	many	many	ADJ
ftr-410	1060	24	cases	case	NOUN
ftr-410	1060	25	,	,	PUNCT
ftr-410	1060	26	dissuade	dissuade	VERB
ftr-410	1060	27	the	the	DET
ftr-410	1060	28	participant	participant	NOUN
ftr-410	1060	29	from	from	ADP
ftr-410	1060	30	entering	enter	VERB
ftr-410	1060	31	into	into	ADP
ftr-410	1060	32	the	the	DET
ftr-410	1060	33	arrangement	arrangement	NOUN
ftr-410	1060	34	.	.	PUNCT
ftr-410	1061	1	if	if	SCONJ
ftr-410	1061	2	the	the	DET
ftr-410	1061	3	methodology	methodology	NOUN
ftr-410	1061	4	used	use	VERB
ftr-410	1061	5	by	by	ADP
ftr-410	1061	6	the	the	DET
ftr-410	1061	7	irs	irs	PROPN
ftr-410	1061	8	in	in	ADP
ftr-410	1061	9	its	its	PRON
ftr-410	1061	10	private	private	ADJ
ftr-410	1061	11	letter	letter	NOUN
ftr-410	1061	12	rulings	ruling	NOUN
ftr-410	1061	13	were	be	AUX
ftr-410	1061	14	applied	apply	VERB
ftr-410	1061	15	in	in	ADP
ftr-410	1061	16	this	this	DET
ftr-410	1061	17	context	context	NOUN
ftr-410	1061	18	,	,	PUNCT
ftr-410	1061	19	the	the	DET
ftr-410	1061	20	participant	participant	NOUN
ftr-410	1061	21	's	's	PART
ftr-410	1061	22	basis	basis	NOUN
ftr-410	1061	23	would	would	AUX
ftr-410	1061	24	likely	likely	ADV
ftr-410	1061	25	be	be	AUX
ftr-410	1061	26	very	very	ADV
ftr-410	1061	27	low	low	ADJ
ftr-410	1061	28	at	at	ADP
ftr-410	1061	29	the	the	DET
ftr-410	1061	30	twoyear	twoyear	ADJ
ftr-410	1061	31	point	point	NOUN
ftr-410	1061	32	indeed	indeed	ADV
ftr-410	1061	33	,	,	PUNCT
ftr-410	1061	34	near	near	ADP
ftr-410	1061	35	zero	zero	NUM
ftr-410	1061	36	since	since	SCONJ
ftr-410	1061	37	most	most	ADJ
ftr-410	1061	38	of	of	ADP
ftr-410	1061	39	the	the	DET
ftr-410	1061	40	premium	premium	NOUN
ftr-410	1061	41	is	be	AUX
ftr-410	1061	42	typically	typically	ADV
ftr-410	1061	43	devoted	devote	VERB
ftr-410	1061	44	to	to	ADP
ftr-410	1061	45	acquisition	acquisition	NOUN
ftr-410	1061	46	costs	cost	NOUN
ftr-410	1061	47	during	during	ADP
ftr-410	1061	48	the	the	DET
ftr-410	1061	49	policy	policy	NOUN
ftr-410	1061	50	's	's	PART
ftr-410	1061	51	early	early	ADJ
ftr-410	1061	52	years	year	NOUN
ftr-410	1061	53	and	and	CCONJ
ftr-410	1061	54	would	would	AUX
ftr-410	1061	55	be	be	AUX
ftr-410	1061	56	viewed	view	VERB
ftr-410	1061	57	by	by	ADP
ftr-410	1061	58	the	the	DET
ftr-410	1061	59	irs	irs	PROPN
ftr-410	1061	60	176	176	NUM
ftr-410	1061	61	.	.	PUNCT
ftr-410	1062	1	see	see	VERB
ftr-410	1062	2	r.	r.	PROPN
ftr-410	1062	3	marshall	marshall	PROPN
ftr-410	1062	4	,	,	PUNCT
ftr-410	1062	5	stephen	stephen	PROPN
ftr-410	1062	6	r.	r.	PROPN
ftr-410	1062	7	leimberg	leimberg	PROPN
ftr-410	1062	8	,	,	PUNCT
ftr-410	1062	9	and	and	CCONJ
ftr-410	1062	10	lawrence	lawrence	PROPN
ftr-410	1062	11	j.	j.	PROPN
ftr-410	1062	12	rybka	rybka	PROPN
ftr-410	1062	13	,	,	PUNCT
ftr-410	1062	14	'	'	PUNCT
ftr-410	1062	15	free	free	ADJ
ftr-410	1062	16	'	'	PUNCT
ftr-410	1062	17	life	life	NOUN
ftr-410	1062	18	insuarnce	insuarnce	NOUN
ftr-410	1062	19	:	:	PUNCT
ftr-410	1062	20	risks	risk	NOUN
ftr-410	1062	21	and	and	CCONJ
ftr-410	1062	22	costs	cost	NOUN
ftr-410	1062	23	or	or	CCONJ
ftr-410	1062	24	non	non	ADJ
ftr-410	1062	25	-	-	ADJ
ftr-410	1062	26	recourse	recourse	ADJ
ftr-410	1062	27	providing	provide	VERB
ftr-410	1062	28	financing	financing	NOUN
ftr-410	1062	29	,	,	PUNCT
ftr-410	1062	30	33	33	NUM
ftr-410	1062	31	est	est	X
ftr-410	1062	32	.	.	PUNCT
ftr-410	1063	1	plan	plan	NOUN
ftr-410	1063	2	.	.	PUNCT
ftr-410	1064	1	3	3	NUM
ftr-410	1064	2	(	(	PUNCT
ftr-410	1064	3	2006	2006	NUM
ftr-410	1064	4	)	)	PUNCT
ftr-410	1064	5	;	;	PUNCT
ftr-410	1065	1	stephan	stephan	PROPN
ftr-410	1065	2	r.	r.	PROPN
ftr-410	1065	3	leimberg	leimberg	PROPN
ftr-410	1065	4	,	,	PUNCT
ftr-410	1065	5	stranger	stranger	NOUN
ftr-410	1065	6	-	-	PUNCT
ftr-410	1065	7	owned	own	VERB
ftr-410	1065	8	life	life	NOUN
ftr-410	1065	9	insurance	insurance	NOUN
ftr-410	1065	10	:	:	PUNCT
ftr-410	1065	11	killing	kill	VERB
ftr-410	1065	12	the	the	DET
ftr-410	1065	13	goose	goose	NOUN
ftr-410	1065	14	that	that	PRON
ftr-410	1065	15	lays	lay	VERB
ftr-410	1065	16	the	the	DET
ftr-410	1065	17	golden	golden	ADJ
ftr-410	1065	18	eggs	egg	NOUN
ftr-410	1065	19	!	!	PUNCT
ftr-410	1066	1	49	49	NUM
ftr-410	1066	2	exempt	exempt	ADJ
ftr-410	1066	3	org	org	NOUN
ftr-410	1066	4	.	.	PUNCT
ftr-410	1067	1	tax	tax	NOUN
ftr-410	1067	2	rev	rev	PROPN
ftr-410	1067	3	.	.	PROPN
ftr-410	1068	1	93	93	NUM
ftr-410	1068	2	(	(	PUNCT
ftr-410	1068	3	2005	2005	NUM
ftr-410	1068	4	)	)	PUNCT
ftr-410	1069	1	;	;	PUNCT
ftr-410	1069	2	rachel	rachel	PROPN
ftr-410	1069	3	emma	emma	PROPN
ftr-410	1069	4	silverman	silverman	PROPN
ftr-410	1069	5	,	,	PUNCT
ftr-410	1069	6	letting	let	VERB
ftr-410	1069	7	an	an	DET
ftr-410	1069	8	investor	investor	NOUN
ftr-410	1069	9	bet	bet	NOUN
ftr-410	1069	10	on	on	ADP
ftr-410	1069	11	when	when	SCONJ
ftr-410	1069	12	you	you	PRON
ftr-410	1069	13	'll	will	AUX
ftr-410	1069	14	die	die	VERB
ftr-410	1069	15	,	,	PUNCT
ftr-410	1069	16	wall	wall	PROPN
ftr-410	1069	17	st	st	PROPN
ftr-410	1069	18	.	.	PROPN
ftr-410	1069	19	j.	j.	PROPN
ftr-410	1069	20	,	,	PUNCT
ftr-410	1069	21	may	may	AUX
ftr-410	1069	22	26	26	NUM
ftr-410	1069	23	,	,	PUNCT
ftr-410	1069	24	2005	2005	NUM
ftr-410	1069	25	,	,	PUNCT
ftr-410	1069	26	at	at	ADP
ftr-410	1069	27	d1	d1	NOUN
ftr-410	1069	28	.	.	PUNCT
ftr-410	1070	1	177	177	NUM
ftr-410	1070	2	.	.	PUNCT
ftr-410	1071	1	see	see	VERB
ftr-410	1071	2	regs	reg	NOUN
ftr-410	1071	3	.	.	PUNCT
ftr-410	1072	1	§	§	PROPN
ftr-410	1072	2	1.1001	1.1001	NUM
ftr-410	1072	3	-	-	SYM
ftr-410	1072	4	2	2	NUM
ftr-410	1072	5	.	.	PUNCT
ftr-410	1073	1	[	[	X
ftr-410	1073	2	viol	viol	NOUN
ftr-410	1073	3	.	.	PUNCT
ftr-410	1074	1	7:9	7:9	NUM
ftr-410	1074	2	a	a	DET
ftr-410	1074	3	new	new	ADJ
ftr-410	1074	4	model	model	NOUN
ftr-410	1074	5	for	for	ADP
ftr-410	1074	6	identifying	identify	VERB
ftr-410	1074	7	basis	basis	NOUN
ftr-410	1074	8	in	in	ADP
ftr-410	1074	9	life	life	NOUN
ftr-410	1074	10	insurance	insurance	NOUN
ftr-410	1074	11	as	as	ADP
ftr-410	1074	12	a	a	DET
ftr-410	1074	13	cost	cost	NOUN
ftr-410	1074	14	-	-	PUNCT
ftr-410	1074	15	of	of	ADP
ftr-410	1074	16	-	-	PUNCT
ftr-410	1074	17	insurance	insurance	NOUN
ftr-410	1074	18	.	.	PUNCT
ftr-410	1074	19	'	'	PUNCT
ftr-410	1075	1	if	if	SCONJ
ftr-410	1075	2	,	,	PUNCT
ftr-410	1075	3	on	on	ADP
ftr-410	1075	4	the	the	DET
ftr-410	1075	5	other	other	ADJ
ftr-410	1075	6	hand	hand	NOUN
ftr-410	1075	7	,	,	PUNCT
ftr-410	1075	8	the	the	DET
ftr-410	1075	9	hypothetical	hypothetical	ADJ
ftr-410	1075	10	term	term	NOUN
ftr-410	1075	11	method	method	NOUN
ftr-410	1075	12	were	be	AUX
ftr-410	1075	13	applied	apply	VERB
ftr-410	1075	14	,	,	PUNCT
ftr-410	1075	15	the	the	DET
ftr-410	1075	16	basis	basis	NOUN
ftr-410	1075	17	in	in	ADP
ftr-410	1075	18	the	the	DET
ftr-410	1075	19	policy	policy	NOUN
ftr-410	1075	20	would	would	AUX
ftr-410	1075	21	be	be	AUX
ftr-410	1075	22	somewhat	somewhat	ADV
ftr-410	1075	23	greater	great	ADJ
ftr-410	1075	24	and	and	CCONJ
ftr-410	1075	25	the	the	DET
ftr-410	1075	26	gain	gain	NOUN
ftr-410	1075	27	correspondingly	correspondingly	ADV
ftr-410	1075	28	reduced	reduce	VERB
ftr-410	1075	29	.	.	PUNCT
ftr-410	1076	1	in	in	ADP
ftr-410	1076	2	contrast	contrast	NOUN
ftr-410	1076	3	,	,	PUNCT
ftr-410	1076	4	under	under	ADP
ftr-410	1076	5	the	the	DET
ftr-410	1076	6	aggregate	aggregate	ADJ
ftr-410	1076	7	premium	premium	NOUN
ftr-410	1076	8	approach	approach	NOUN
ftr-410	1076	9	,	,	PUNCT
ftr-410	1076	10	the	the	DET
ftr-410	1076	11	policy	policy	NOUN
ftr-410	1076	12	's	's	PART
ftr-410	1076	13	tax	tax	NOUN
ftr-410	1076	14	basis	basis	NOUN
ftr-410	1076	15	would	would	AUX
ftr-410	1076	16	likely	likely	ADV
ftr-410	1076	17	be	be	AUX
ftr-410	1076	18	sufficient	sufficient	ADJ
ftr-410	1076	19	to	to	PART
ftr-410	1076	20	eliminate	eliminate	VERB
ftr-410	1076	21	all	all	PRON
ftr-410	1076	22	of	of	ADP
ftr-410	1076	23	the	the	DET
ftr-410	1076	24	participant	participant	NOUN
ftr-410	1076	25	's	's	PART
ftr-410	1076	26	gain	gain	NOUN
ftr-410	1076	27	.	.	PUNCT
ftr-410	1077	1	thus	thus	ADV
ftr-410	1077	2	,	,	PUNCT
ftr-410	1077	3	the	the	DET
ftr-410	1077	4	attractiveness	attractiveness	NOUN
ftr-410	1077	5	,	,	PUNCT
ftr-410	1077	6	if	if	SCONJ
ftr-410	1077	7	not	not	PART
ftr-410	1077	8	the	the	DET
ftr-410	1077	9	feasibility	feasibility	NOUN
ftr-410	1077	10	,	,	PUNCT
ftr-410	1077	11	of	of	ADP
ftr-410	1077	12	the	the	DET
ftr-410	1077	13	premium	premium	NOUN
ftr-410	1077	14	financing	financing	NOUN
ftr-410	1077	15	technique	technique	NOUN
ftr-410	1077	16	may	may	AUX
ftr-410	1077	17	well	well	ADV
ftr-410	1077	18	depend	depend	VERB
ftr-410	1077	19	on	on	ADP
ftr-410	1077	20	the	the	DET
ftr-410	1077	21	basis	basis	NOUN
ftr-410	1077	22	-	-	PUNCT
ftr-410	1077	23	computation	computation	NOUN
ftr-410	1077	24	question	question	NOUN
ftr-410	1077	25	.	.	PUNCT
ftr-410	1078	1	'79	'79	NUM
ftr-410	1078	2	2	2	NUM
ftr-410	1078	3	.	.	PUNCT
ftr-410	1079	1	the	the	DET
ftr-410	1079	2	character	character	NOUN
ftr-410	1079	3	of	of	ADP
ftr-410	1079	4	the	the	DET
ftr-410	1079	5	gain	gain	NOUN
ftr-410	1079	6	a	a	DET
ftr-410	1079	7	transfer	transfer	NOUN
ftr-410	1079	8	of	of	ADP
ftr-410	1079	9	the	the	DET
ftr-410	1079	10	policy	policy	NOUN
ftr-410	1079	11	to	to	ADP
ftr-410	1079	12	the	the	DET
ftr-410	1079	13	investor	investor	NOUN
ftr-410	1079	14	in	in	ADP
ftr-410	1079	15	discharge	discharge	NOUN
ftr-410	1079	16	of	of	ADP
ftr-410	1079	17	the	the	DET
ftr-410	1079	18	nonrecourse	nonrecourse	NOUN
ftr-410	1079	19	note	note	NOUN
ftr-410	1079	20	should	should	AUX
ftr-410	1079	21	result	result	VERB
ftr-410	1079	22	in	in	ADP
ftr-410	1079	23	gain	gain	NOUN
ftr-410	1079	24	,	,	PUNCT
ftr-410	1079	25	not	not	PART
ftr-410	1079	26	ordinary	ordinary	ADJ
ftr-410	1079	27	cancellation	cancellation	NOUN
ftr-410	1079	28	-	-	PUNCT
ftr-410	1079	29	of	of	ADP
ftr-410	1079	30	-	-	PUNCT
ftr-410	1079	31	debt	debt	NOUN
ftr-410	1079	32	(	(	PUNCT
ftr-410	1079	33	cod	cod	NOUN
ftr-410	1079	34	)	)	PUNCT
ftr-410	1079	35	income	income	NOUN
ftr-410	1079	36	.	.	PUNCT
ftr-410	1080	1	in	in	ADP
ftr-410	1080	2	anticipation	anticipation	NOUN
ftr-410	1080	3	of	of	ADP
ftr-410	1080	4	the	the	DET
ftr-410	1080	5	supreme	supreme	PROPN
ftr-410	1080	6	court	court	PROPN
ftr-410	1080	7	's	's	PART
ftr-410	1080	8	decision	decision	NOUN
ftr-410	1080	9	in	in	ADP
ftr-410	1080	10	comm	comm	NOUN
ftr-410	1080	11	'	'	NOUN
ftr-410	1080	12	r	r	NOUN
ftr-410	1080	13	v.	v.	ADP
ftr-410	1080	14	tufts	tuft	NOUN
ftr-410	1080	15	,	,	PUNCT
ftr-410	1080	16	8	8	NUM
ftr-410	1080	17	'	'	PART
ftr-410	1080	18	regulations	regulation	NOUN
ftr-410	1080	19	were	be	AUX
ftr-410	1080	20	adopted	adopt	VERB
ftr-410	1080	21	that	that	PRON
ftr-410	1080	22	make	make	VERB
ftr-410	1080	23	a	a	DET
ftr-410	1080	24	distinction	distinction	NOUN
ftr-410	1080	25	between	between	ADP
ftr-410	1080	26	recourse	recourse	NOUN
ftr-410	1080	27	and	and	CCONJ
ftr-410	1080	28	nonrecourse	nonrecourse	NOUN
ftr-410	1080	29	debt	debt	NOUN
ftr-410	1080	30	.	.	PUNCT
ftr-410	1081	1	8	8	NUM
ftr-410	1081	2	'	'	PUNCT
ftr-410	1081	3	in	in	ADP
ftr-410	1081	4	the	the	DET
ftr-410	1081	5	case	case	NOUN
ftr-410	1081	6	of	of	ADP
ftr-410	1081	7	recourse	recourse	NOUN
ftr-410	1081	8	debt	debt	NOUN
ftr-410	1081	9	(	(	PUNCT
ftr-410	1081	10	which	which	PRON
ftr-410	1081	11	is	be	AUX
ftr-410	1081	12	not	not	PART
ftr-410	1081	13	typically	typically	ADV
ftr-410	1081	14	used	use	VERB
ftr-410	1081	15	in	in	ADP
ftr-410	1081	16	the	the	DET
ftr-410	1081	17	premium	premium	NOUN
ftr-410	1081	18	financing	financing	NOUN
ftr-410	1081	19	arrangement	arrangement	NOUN
ftr-410	1081	20	)	)	PUNCT
ftr-410	1081	21	,	,	PUNCT
ftr-410	1081	22	an	an	DET
ftr-410	1081	23	allocation	allocation	NOUN
ftr-410	1081	24	between	between	ADP
ftr-410	1081	25	cod	cod	NOUN
ftr-410	1081	26	income	income	NOUN
ftr-410	1081	27	and	and	CCONJ
ftr-410	1081	28	gain	gain	NOUN
ftr-410	1081	29	must	must	AUX
ftr-410	1081	30	be	be	AUX
ftr-410	1081	31	made	make	VERB
ftr-410	1081	32	based	base	VERB
ftr-410	1081	33	on	on	ADP
ftr-410	1081	34	the	the	DET
ftr-410	1081	35	value	value	NOUN
ftr-410	1081	36	of	of	ADP
ftr-410	1081	37	the	the	DET
ftr-410	1081	38	asset	asset	NOUN
ftr-410	1081	39	at	at	ADP
ftr-410	1081	40	the	the	DET
ftr-410	1081	41	time	time	NOUN
ftr-410	1081	42	of	of	ADP
ftr-410	1081	43	surrender:182	surrender:182	PROPN
ftr-410	1081	44	to	to	ADP
ftr-410	1081	45	the	the	DET
ftr-410	1081	46	extent	extent	NOUN
ftr-410	1081	47	that	that	SCONJ
ftr-410	1081	48	the	the	DET
ftr-410	1081	49	amount	amount	NOUN
ftr-410	1081	50	of	of	ADP
ftr-410	1081	51	the	the	DET
ftr-410	1081	52	recourse	recourse	NOUN
ftr-410	1081	53	note	note	NOUN
ftr-410	1081	54	exceeds	exceed	VERB
ftr-410	1081	55	the	the	DET
ftr-410	1081	56	asset	asset	NOUN
ftr-410	1081	57	's	's	PART
ftr-410	1081	58	value	value	NOUN
ftr-410	1081	59	,	,	PUNCT
ftr-410	1081	60	cod	cod	NOUN
ftr-410	1081	61	income	income	NOUN
ftr-410	1081	62	is	be	AUX
ftr-410	1081	63	generated	generate	VERB
ftr-410	1081	64	,	,	PUNCT
ftr-410	1081	65	with	with	ADP
ftr-410	1081	66	the	the	DET
ftr-410	1081	67	balance	balance	NOUN
ftr-410	1081	68	constituting	constitute	VERB
ftr-410	1081	69	gain	gain	NOUN
ftr-410	1081	70	.	.	PUNCT
ftr-410	1081	71	'	'	PUNCT
ftr-410	1082	1	in	in	ADP
ftr-410	1082	2	contrast	contrast	NOUN
ftr-410	1082	3	,	,	PUNCT
ftr-410	1082	4	in	in	ADP
ftr-410	1082	5	the	the	DET
ftr-410	1082	6	case	case	NOUN
ftr-410	1082	7	of	of	ADP
ftr-410	1082	8	nonrecourse	nonrecourse	NOUN
ftr-410	1082	9	debt	debt	NOUN
ftr-410	1082	10	,	,	PUNCT
ftr-410	1082	11	the	the	DET
ftr-410	1082	12	entire	entire	ADJ
ftr-410	1082	13	difference	difference	NOUN
ftr-410	1082	14	between	between	ADP
ftr-410	1082	15	the	the	DET
ftr-410	1082	16	amount	amount	NOUN
ftr-410	1082	17	of	of	ADP
ftr-410	1082	18	the	the	DET
ftr-410	1082	19	debt	debt	NOUN
ftr-410	1082	20	and	and	CCONJ
ftr-410	1082	21	the	the	DET
ftr-410	1082	22	taxpayer	taxpayer	NOUN
ftr-410	1082	23	's	's	PART
ftr-410	1082	24	basis	basis	NOUN
ftr-410	1082	25	is	be	AUX
ftr-410	1082	26	gain	gain	NOUN
ftr-410	1082	27	.	.	PUNCT
ftr-410	1082	28	"	"	PUNCT
ftr-410	1083	1	4	4	NUM
ftr-410	1083	2	thus	thus	ADV
ftr-410	1083	3	,	,	PUNCT
ftr-410	1083	4	a	a	DET
ftr-410	1083	5	taxpayer	taxpayer	NOUN
ftr-410	1083	6	who	who	PRON
ftr-410	1083	7	engages	engage	VERB
ftr-410	1083	8	in	in	ADP
ftr-410	1083	9	a	a	DET
ftr-410	1083	10	premium	premium	ADJ
ftr-410	1083	11	financing	financing	NOUN
ftr-410	1083	12	transaction	transaction	NOUN
ftr-410	1083	13	via	via	ADP
ftr-410	1083	14	a	a	DET
ftr-410	1083	15	nonrecourse	nonrecourse	NOUN
ftr-410	1083	16	note	note	NOUN
ftr-410	1083	17	will	will	AUX
ftr-410	1083	18	not	not	PART
ftr-410	1083	19	recognize	recognize	VERB
ftr-410	1083	20	cod	cod	NOUN
ftr-410	1083	21	income	income	NOUN
ftr-410	1083	22	on	on	ADP
ftr-410	1083	23	account	account	NOUN
ftr-410	1083	24	of	of	ADP
ftr-410	1083	25	a	a	DET
ftr-410	1083	26	transfer	transfer	NOUN
ftr-410	1083	27	of	of	ADP
ftr-410	1083	28	the	the	DET
ftr-410	1083	29	policy	policy	NOUN
ftr-410	1083	30	in	in	ADP
ftr-410	1083	31	discharge	discharge	NOUN
ftr-410	1083	32	of	of	ADP
ftr-410	1083	33	the	the	DET
ftr-410	1083	34	note	note	NOUN
ftr-410	1083	35	.	.	PUNCT
ftr-410	1084	1	we	we	PRON
ftr-410	1084	2	turn	turn	VERB
ftr-410	1084	3	now	now	ADV
ftr-410	1084	4	to	to	ADP
ftr-410	1084	5	the	the	DET
ftr-410	1084	6	question	question	NOUN
ftr-410	1084	7	of	of	ADP
ftr-410	1084	8	characterizing	characterize	VERB
ftr-410	1084	9	the	the	DET
ftr-410	1084	10	gain	gain	NOUN
ftr-410	1084	11	.	.	PUNCT
ftr-410	1085	1	on	on	ADP
ftr-410	1085	2	first	first	ADJ
ftr-410	1085	3	examination	examination	NOUN
ftr-410	1085	4	,	,	PUNCT
ftr-410	1085	5	one	one	PRON
ftr-410	1085	6	might	might	AUX
ftr-410	1085	7	be	be	AUX
ftr-410	1085	8	inclined	incline	VERB
ftr-410	1085	9	to	to	PART
ftr-410	1085	10	view	view	VERB
ftr-410	1085	11	the	the	DET
ftr-410	1085	12	gain	gain	NOUN
ftr-410	1085	13	resulting	result	VERB
ftr-410	1085	14	from	from	ADP
ftr-410	1085	15	the	the	DET
ftr-410	1085	16	taxpayer	taxpayer	NOUN
ftr-410	1085	17	's	's	PART
ftr-410	1085	18	satisfaction	satisfaction	NOUN
ftr-410	1085	19	of	of	ADP
ftr-410	1085	20	the	the	DET
ftr-410	1085	21	nonrecourse	nonrecourse	NOUN
ftr-410	1085	22	note	note	NOUN
ftr-410	1085	23	as	as	ADP
ftr-410	1085	24	capital	capital	NOUN
ftr-410	1085	25	in	in	ADP
ftr-410	1085	26	nature	nature	NOUN
ftr-410	1085	27	.	.	PUNCT
ftr-410	1086	1	after	after	ADV
ftr-410	1086	2	all	all	ADV
ftr-410	1086	3	,	,	PUNCT
ftr-410	1086	4	the	the	DET
ftr-410	1086	5	code	code	NOUN
ftr-410	1086	6	does	do	AUX
ftr-410	1086	7	not	not	PART
ftr-410	1086	8	specifically	specifically	ADV
ftr-410	1086	9	exclude	exclude	VERB
ftr-410	1086	10	life	life	NOUN
ftr-410	1086	11	insurance	insurance	NOUN
ftr-410	1086	12	policies	policy	NOUN
ftr-410	1086	13	from	from	ADP
ftr-410	1086	14	the	the	DET
ftr-410	1086	15	definition	definition	NOUN
ftr-410	1086	16	of	of	ADP
ftr-410	1086	17	capital	capital	NOUN
ftr-410	1086	18	assets	asset	NOUN
ftr-410	1086	19	,	,	PUNCT
ftr-410	1086	20	85	85	NUM
ftr-410	1086	21	178	178	NUM
ftr-410	1086	22	.	.	PUNCT
ftr-410	1087	1	see	see	VERB
ftr-410	1087	2	supra	supra	PROPN
ftr-410	1087	3	notes	note	VERB
ftr-410	1087	4	90	90	NUM
ftr-410	1087	5	-	-	SYM
ftr-410	1087	6	93	93	NUM
ftr-410	1087	7	and	and	CCONJ
ftr-410	1087	8	accompanying	accompany	VERB
ftr-410	1087	9	text	text	NOUN
ftr-410	1087	10	.	.	PUNCT
ftr-410	1088	1	179	179	NUM
ftr-410	1088	2	.	.	PUNCT
ftr-410	1089	1	this	this	PRON
ftr-410	1089	2	is	be	AUX
ftr-410	1089	3	not	not	PART
ftr-410	1089	4	to	to	PART
ftr-410	1089	5	suggest	suggest	VERB
ftr-410	1089	6	merely	merely	ADV
ftr-410	1089	7	because	because	SCONJ
ftr-410	1089	8	the	the	DET
ftr-410	1089	9	hypothetical	hypothetical	ADJ
ftr-410	1089	10	term	term	NOUN
ftr-410	1089	11	method	method	NOUN
ftr-410	1089	12	produces	produce	VERB
ftr-410	1089	13	less	less	ADJ
ftr-410	1089	14	gain	gain	NOUN
ftr-410	1089	15	that	that	SCONJ
ftr-410	1089	16	it	it	PRON
ftr-410	1089	17	is	be	AUX
ftr-410	1089	18	theoretically	theoretically	ADV
ftr-410	1089	19	superior	superior	ADJ
ftr-410	1089	20	.	.	PUNCT
ftr-410	1090	1	instead	instead	ADV
ftr-410	1090	2	,	,	PUNCT
ftr-410	1090	3	its	its	PRON
ftr-410	1090	4	theoretical	theoretical	ADJ
ftr-410	1090	5	superiority	superiority	NOUN
ftr-410	1090	6	stems	stem	VERB
ftr-410	1090	7	from	from	ADP
ftr-410	1090	8	the	the	DET
ftr-410	1090	9	more	more	ADV
ftr-410	1090	10	realistic	realistic	ADJ
ftr-410	1090	11	allocation	allocation	NOUN
ftr-410	1090	12	of	of	ADP
ftr-410	1090	13	origination	origination	NOUN
ftr-410	1090	14	costs	cost	NOUN
ftr-410	1090	15	.	.	PUNCT
ftr-410	1091	1	in	in	ADP
ftr-410	1091	2	short	short	ADJ
ftr-410	1091	3	,	,	PUNCT
ftr-410	1091	4	the	the	DET
ftr-410	1091	5	point	point	NOUN
ftr-410	1091	6	of	of	ADP
ftr-410	1091	7	examining	examine	VERB
ftr-410	1091	8	this	this	DET
ftr-410	1091	9	new	new	ADJ
ftr-410	1091	10	arrangement	arrangement	NOUN
ftr-410	1091	11	is	be	AUX
ftr-410	1091	12	not	not	PART
ftr-410	1091	13	to	to	PART
ftr-410	1091	14	praise	praise	VERB
ftr-410	1091	15	the	the	DET
ftr-410	1091	16	comparative	comparative	ADJ
ftr-410	1091	17	virtues	virtue	NOUN
ftr-410	1091	18	of	of	ADP
ftr-410	1091	19	any	any	DET
ftr-410	1091	20	basiscomputation	basiscomputation	NOUN
ftr-410	1091	21	method	method	NOUN
ftr-410	1091	22	,	,	PUNCT
ftr-410	1091	23	but	but	CCONJ
ftr-410	1091	24	simply	simply	ADV
ftr-410	1091	25	to	to	PART
ftr-410	1091	26	explore	explore	VERB
ftr-410	1091	27	the	the	DET
ftr-410	1091	28	practical	practical	ADJ
ftr-410	1091	29	implications	implication	NOUN
ftr-410	1091	30	of	of	ADP
ftr-410	1091	31	the	the	DET
ftr-410	1091	32	different	different	ADJ
ftr-410	1091	33	alternatives	alternative	NOUN
ftr-410	1091	34	.	.	PUNCT
ftr-410	1092	1	180	180	NUM
ftr-410	1092	2	.	.	X
ftr-410	1092	3	456	456	NUM
ftr-410	1093	1	u.s	u.s	PROPN
ftr-410	1093	2	.	.	PROPN
ftr-410	1093	3	960	960	NUM
ftr-410	1093	4	(	(	PUNCT
ftr-410	1093	5	1982	1982	NUM
ftr-410	1093	6	)	)	PUNCT
ftr-410	1093	7	.	.	PUNCT
ftr-410	1094	1	181	181	X
ftr-410	1094	2	.	.	PUNCT
ftr-410	1095	1	see	see	VERB
ftr-410	1095	2	regs	reg	NOUN
ftr-410	1095	3	.	.	PUNCT
ftr-410	1096	1	§	§	PROPN
ftr-410	1096	2	1.1001	1.1001	NUM
ftr-410	1096	3	-	-	SYM
ftr-410	1096	4	2(c	2(c	NUM
ftr-410	1096	5	)	)	PUNCT
ftr-410	1096	6	,	,	PUNCT
ftr-410	1096	7	exs	exs	PROPN
ftr-410	1096	8	.	.	PROPN
ftr-410	1096	9	7	7	NUM
ftr-410	1096	10	,	,	PUNCT
ftr-410	1096	11	8	8	NUM
ftr-410	1096	12	.	.	X
ftr-410	1096	13	see	see	AUX
ftr-410	1096	14	also	also	ADV
ftr-410	1096	15	deborah	deborah	PROPN
ftr-410	1096	16	a	a	DET
ftr-410	1096	17	geier	geier	NOUN
ftr-410	1096	18	,	,	PUNCT
ftr-410	1096	19	tufts	tuft	NOUN
ftr-410	1096	20	and	and	CCONJ
ftr-410	1096	21	the	the	DET
ftr-410	1096	22	evolution	evolution	NOUN
ftr-410	1096	23	of	of	ADP
ftr-410	1096	24	debt	debt	NOUN
ftr-410	1096	25	discharge	discharge	NOUN
ftr-410	1096	26	theory	theory	NOUN
ftr-410	1096	27	,	,	PUNCT
ftr-410	1096	28	1	1	NUM
ftr-410	1096	29	fla	fla	NOUN
ftr-410	1096	30	.	.	PUNCT
ftr-410	1097	1	tax	tax	PROPN
ftr-410	1097	2	rev	rev	PROPN
ftr-410	1097	3	.	.	PROPN
ftr-410	1097	4	115	115	NUM
ftr-410	1097	5	(	(	PUNCT
ftr-410	1097	6	1992	1992	NUM
ftr-410	1097	7	)	)	PUNCT
ftr-410	1097	8	(	(	PUNCT
ftr-410	1097	9	critiquing	critique	VERB
ftr-410	1097	10	this	this	DET
ftr-410	1097	11	distinction	distinction	NOUN
ftr-410	1097	12	)	)	PUNCT
ftr-410	1097	13	.	.	PUNCT
ftr-410	1098	1	182	182	NUM
ftr-410	1098	2	.	.	PUNCT
ftr-410	1099	1	assume	assume	VERB
ftr-410	1099	2	a	a	DET
ftr-410	1099	3	taxpayer	taxpayer	NOUN
ftr-410	1099	4	's	's	PART
ftr-410	1099	5	basis	basis	NOUN
ftr-410	1099	6	is	be	AUX
ftr-410	1099	7	zero	zero	NUM
ftr-410	1099	8	and	and	CCONJ
ftr-410	1099	9	that	that	SCONJ
ftr-410	1099	10	it	it	PRON
ftr-410	1099	11	is	be	AUX
ftr-410	1099	12	encumbered	encumber	VERB
ftr-410	1099	13	by	by	ADP
ftr-410	1099	14	a	a	DET
ftr-410	1099	15	recourse	recourse	NOUN
ftr-410	1099	16	debt	debt	NOUN
ftr-410	1099	17	in	in	ADP
ftr-410	1099	18	the	the	DET
ftr-410	1099	19	amount	amount	NOUN
ftr-410	1099	20	of	of	ADP
ftr-410	1099	21	$	$	SYM
ftr-410	1099	22	7,500	7,500	NUM
ftr-410	1099	23	.	.	PUNCT
ftr-410	1100	1	if	if	SCONJ
ftr-410	1100	2	,	,	PUNCT
ftr-410	1100	3	at	at	ADP
ftr-410	1100	4	a	a	DET
ftr-410	1100	5	time	time	NOUN
ftr-410	1100	6	when	when	SCONJ
ftr-410	1100	7	the	the	DET
ftr-410	1100	8	asset	asset	NOUN
ftr-410	1100	9	's	's	PART
ftr-410	1100	10	value	value	NOUN
ftr-410	1100	11	is	be	AUX
ftr-410	1100	12	$	$	SYM
ftr-410	1100	13	6,000	6,000	NUM
ftr-410	1100	14	,	,	PUNCT
ftr-410	1100	15	the	the	DET
ftr-410	1100	16	taxpayer	taxpayer	NOUN
ftr-410	1100	17	surrenders	surrender	VERB
ftr-410	1100	18	it	it	PRON
ftr-410	1100	19	to	to	ADP
ftr-410	1100	20	the	the	DET
ftr-410	1100	21	lender	lender	NOUN
ftr-410	1100	22	in	in	ADP
ftr-410	1100	23	discharge	discharge	NOUN
ftr-410	1100	24	of	of	ADP
ftr-410	1100	25	the	the	DET
ftr-410	1100	26	entire	entire	ADJ
ftr-410	1100	27	debt	debt	NOUN
ftr-410	1100	28	of	of	ADP
ftr-410	1100	29	$	$	SYM
ftr-410	1100	30	7,500	7,500	NUM
ftr-410	1100	31	,	,	PUNCT
ftr-410	1100	32	the	the	DET
ftr-410	1100	33	taxpayer	taxpayer	NOUN
ftr-410	1100	34	would	would	AUX
ftr-410	1100	35	have	have	VERB
ftr-410	1100	36	gain	gain	NOUN
ftr-410	1100	37	of	of	ADP
ftr-410	1100	38	$	$	SYM
ftr-410	1100	39	6,000	6,000	NUM
ftr-410	1100	40	and	and	CCONJ
ftr-410	1100	41	cod	cod	VERB
ftr-410	1100	42	income	income	NOUN
ftr-410	1100	43	of	of	ADP
ftr-410	1100	44	$	$	SYM
ftr-410	1100	45	1,500	1,500	NUM
ftr-410	1100	46	.	.	PUNCT
ftr-410	1101	1	see	see	VERB
ftr-410	1101	2	regs	reg	NOUN
ftr-410	1101	3	.	.	PUNCT
ftr-410	1102	1	§	§	PROPN
ftr-410	1102	2	1.1001	1.1001	NUM
ftr-410	1102	3	-	-	SYM
ftr-410	1102	4	2(c	2(c	NUM
ftr-410	1102	5	)	)	PUNCT
ftr-410	1102	6	,	,	PUNCT
ftr-410	1102	7	ex	ex	NOUN
ftr-410	1102	8	.	.	NOUN
ftr-410	1102	9	8	8	NUM
ftr-410	1102	10	.	.	PUNCT
ftr-410	1102	11	(	(	PUNCT
ftr-410	1102	12	using	use	VERB
ftr-410	1102	13	a	a	DET
ftr-410	1102	14	similar	similar	ADJ
ftr-410	1102	15	example	example	NOUN
ftr-410	1102	16	)	)	PUNCT
ftr-410	1102	17	.	.	PUNCT
ftr-410	1103	1	183	183	NUM
ftr-410	1103	2	.	.	PUNCT
ftr-410	1104	1	see	see	VERB
ftr-410	1104	2	regs	reg	NOUN
ftr-410	1104	3	.	.	PUNCT
ftr-410	1105	1	§	§	PROPN
ftr-410	1105	2	1.1001	1.1001	NUM
ftr-410	1105	3	-	-	SYM
ftr-410	1105	4	2(c	2(c	NUM
ftr-410	1105	5	)	)	PUNCT
ftr-410	1105	6	,	,	PUNCT
ftr-410	1105	7	ex	ex	NOUN
ftr-410	1105	8	.	.	NOUN
ftr-410	1105	9	7	7	NUM
ftr-410	1105	10	.	.	X
ftr-410	1105	11	184	184	NUM
ftr-410	1105	12	.	.	PUNCT
ftr-410	1106	1	see	see	VERB
ftr-410	1106	2	regs	reg	NOUN
ftr-410	1106	3	.	.	PUNCT
ftr-410	1107	1	§	§	PROPN
ftr-410	1107	2	1.1001	1.1001	NUM
ftr-410	1107	3	-	-	SYM
ftr-410	1107	4	2(c	2(c	NUM
ftr-410	1107	5	)	)	PUNCT
ftr-410	1107	6	,	,	PUNCT
ftr-410	1107	7	ex	ex	NOUN
ftr-410	1107	8	.	.	NOUN
ftr-410	1107	9	7	7	NUM
ftr-410	1107	10	.	.	NOUN
ftr-410	1107	11	185	185	NUM
ftr-410	1107	12	.	.	PUNCT
ftr-410	1108	1	see	see	VERB
ftr-410	1108	2	irc	irc	PROPN
ftr-410	1108	3	§	§	PROPN
ftr-410	1108	4	1221	1221	NUM
ftr-410	1108	5	.	.	PUNCT
ftr-410	1109	1	2006	2006	NUM
ftr-410	1109	2	]	]	PUNCT
ftr-410	1109	3	florida	florida	PROPN
ftr-410	1109	4	tax	tax	PROPN
ftr-410	1109	5	review	review	NOUN
ftr-410	1109	6	thus	thus	ADV
ftr-410	1109	7	suggesting	suggest	VERB
ftr-410	1109	8	that	that	SCONJ
ftr-410	1109	9	they	they	PRON
ftr-410	1109	10	qualify	qualify	VERB
ftr-410	1109	11	as	as	ADP
ftr-410	1109	12	a	a	DET
ftr-410	1109	13	capital	capital	NOUN
ftr-410	1109	14	asset	asset	NOUN
ftr-410	1109	15	.	.	PUNCT
ftr-410	1110	1	'86	'86	NOUN
ftr-410	1110	2	in	in	ADP
ftr-410	1110	3	terms	term	NOUN
ftr-410	1110	4	of	of	ADP
ftr-410	1110	5	the	the	DET
ftr-410	1110	6	sale	sale	NOUN
ftr-410	1110	7	-	-	PUNCT
ftr-410	1110	8	orexchange	orexchange	NOUN
ftr-410	1110	9	requirement	requirement	NOUN
ftr-410	1110	10	,	,	PUNCT
ftr-410	1110	11	which	which	PRON
ftr-410	1110	12	is	be	AUX
ftr-410	1110	13	another	another	DET
ftr-410	1110	14	precondition	precondition	NOUN
ftr-410	1110	15	of	of	ADP
ftr-410	1110	16	capital	capital	NOUN
ftr-410	1110	17	gain	gain	NOUN
ftr-410	1110	18	treatment	treatment	NOUN
ftr-410	1110	19	,	,	PUNCT
ftr-410	1110	20	a	a	DET
ftr-410	1110	21	transfer	transfer	NOUN
ftr-410	1110	22	of	of	ADP
ftr-410	1110	23	the	the	DET
ftr-410	1110	24	policy	policy	NOUN
ftr-410	1110	25	to	to	ADP
ftr-410	1110	26	the	the	DET
ftr-410	1110	27	investor	investor	NOUN
ftr-410	1110	28	in	in	ADP
ftr-410	1110	29	discharge	discharge	NOUN
ftr-410	1110	30	of	of	ADP
ftr-410	1110	31	the	the	DET
ftr-410	1110	32	note	note	NOUN
ftr-410	1110	33	will	will	AUX
ftr-410	1110	34	suffice	suffice	VERB
ftr-410	1110	35	.	.	PUNCT
ftr-410	1110	36	"	"	PUNCT
ftr-410	1111	1	7	7	NUM
ftr-410	1111	2	parenthetically	parenthetically	ADV
ftr-410	1111	3	,	,	PUNCT
ftr-410	1111	4	even	even	ADV
ftr-410	1111	5	a	a	DET
ftr-410	1111	6	surrender	surrender	NOUN
ftr-410	1111	7	of	of	ADP
ftr-410	1111	8	the	the	DET
ftr-410	1111	9	policy	policy	NOUN
ftr-410	1111	10	to	to	ADP
ftr-410	1111	11	the	the	DET
ftr-410	1111	12	insurance	insurance	NOUN
ftr-410	1111	13	company	company	NOUN
ftr-410	1111	14	would	would	AUX
ftr-410	1111	15	be	be	AUX
ftr-410	1111	16	treated	treat	VERB
ftr-410	1111	17	as	as	ADP
ftr-410	1111	18	a	a	DET
ftr-410	1111	19	sale,"s	sale,"s	NOUN
ftr-410	1111	20	for	for	ADP
ftr-410	1111	21	the	the	DET
ftr-410	1111	22	code	code	NOUN
ftr-410	1111	23	now	now	ADV
ftr-410	1111	24	deems	deem	VERB
ftr-410	1111	25	contract	contract	NOUN
ftr-410	1111	26	terminations	termination	NOUN
ftr-410	1111	27	a	a	DET
ftr-410	1111	28	sale	sale	NOUN
ftr-410	1111	29	for	for	ADP
ftr-410	1111	30	capital	capital	NOUN
ftr-410	1111	31	gain	gain	NOUN
ftr-410	1111	32	purposes	purpose	NOUN
ftr-410	1111	33	.	.	PUNCT
ftr-410	1112	1	89	89	NUM
ftr-410	1112	2	nonetheless	nonetheless	ADV
ftr-410	1112	3	,	,	PUNCT
ftr-410	1112	4	upon	upon	SCONJ
ftr-410	1112	5	closer	close	ADJ
ftr-410	1112	6	examination	examination	NOUN
ftr-410	1112	7	,	,	PUNCT
ftr-410	1112	8	capital	capital	NOUN
ftr-410	1112	9	gain	gain	NOUN
ftr-410	1112	10	treatment	treatment	NOUN
ftr-410	1112	11	appears	appear	VERB
ftr-410	1112	12	to	to	PART
ftr-410	1112	13	be	be	AUX
ftr-410	1112	14	inappropriate	inappropriate	ADJ
ftr-410	1112	15	.	.	PUNCT
ftr-410	1113	1	under	under	ADP
ftr-410	1113	2	an	an	DET
ftr-410	1113	3	inveterate	inveterate	ADJ
ftr-410	1113	4	line	line	NOUN
ftr-410	1113	5	of	of	ADP
ftr-410	1113	6	supreme	supreme	PROPN
ftr-410	1113	7	court	court	PROPN
ftr-410	1113	8	decisions	decision	NOUN
ftr-410	1113	9	,	,	PUNCT
ftr-410	1113	10	capital	capital	NOUN
ftr-410	1113	11	gain	gain	NOUN
ftr-410	1113	12	treatment	treatment	NOUN
ftr-410	1113	13	is	be	AUX
ftr-410	1113	14	denied	deny	VERB
ftr-410	1113	15	where	where	SCONJ
ftr-410	1113	16	the	the	DET
ftr-410	1113	17	amount	amount	NOUN
ftr-410	1113	18	received	receive	VERB
ftr-410	1113	19	is	be	AUX
ftr-410	1113	20	a	a	DET
ftr-410	1113	21	substitute	substitute	NOUN
ftr-410	1113	22	for	for	ADP
ftr-410	1113	23	ordinary	ordinary	ADJ
ftr-410	1113	24	income	income	NOUN
ftr-410	1113	25	.	.	PUNCT
ftr-410	1114	1	'90	'90	NUM
ftr-410	1114	2	in	in	ADP
ftr-410	1114	3	the	the	DET
ftr-410	1114	4	face	face	NOUN
ftr-410	1114	5	of	of	ADP
ftr-410	1114	6	questions	question	NOUN
ftr-410	1114	7	about	about	ADP
ftr-410	1114	8	the	the	DET
ftr-410	1114	9	continuing	continue	VERB
ftr-410	1114	10	viability	viability	NOUN
ftr-410	1114	11	of	of	ADP
ftr-410	1114	12	the	the	DET
ftr-410	1114	13	so	so	ADV
ftr-410	1114	14	-	-	PUNCT
ftr-410	1114	15	called	call	VERB
ftr-410	1114	16	substitution	substitution	NOUN
ftr-410	1114	17	of	of	ADP
ftr-410	1114	18	income	income	NOUN
ftr-410	1114	19	doctrine	doctrine	NOUN
ftr-410	1114	20	in	in	ADP
ftr-410	1114	21	light	light	NOUN
ftr-410	1114	22	of	of	ADP
ftr-410	1114	23	intervening	intervene	VERB
ftr-410	1114	24	developments	development	NOUN
ftr-410	1114	25	,	,	PUNCT
ftr-410	1114	26	'	'	PUNCT
ftr-410	1114	27	9	9	NUM
ftr-410	1114	28	'	'	PUNCT
ftr-410	1114	29	the	the	DET
ftr-410	1114	30	lower	low	ADJ
ftr-410	1114	31	courts	court	NOUN
ftr-410	1114	32	have	have	AUX
ftr-410	1114	33	been	be	AUX
ftr-410	1114	34	resolute	resolute	ADJ
ftr-410	1114	35	in	in	ADP
ftr-410	1114	36	continuing	continue	VERB
ftr-410	1114	37	to	to	PART
ftr-410	1114	38	apply	apply	VERB
ftr-410	1114	39	the	the	DET
ftr-410	1114	40	doctrine	doctrine	NOUN
ftr-410	1114	41	.	.	PUNCT
ftr-410	1115	1	"	"	PUNCT
ftr-410	1115	2	to	to	PART
ftr-410	1115	3	be	be	AUX
ftr-410	1115	4	sure	sure	ADJ
ftr-410	1115	5	,	,	PUNCT
ftr-410	1115	6	questions	question	NOUN
ftr-410	1115	7	do	do	AUX
ftr-410	1115	8	remain	remain	VERB
ftr-410	1115	9	as	as	SCONJ
ftr-410	1115	10	to	to	PART
ftr-410	1115	11	doctrine	doctrine	VERB
ftr-410	1115	12	's	's	PART
ftr-410	1115	13	exact	exact	ADJ
ftr-410	1115	14	boundaries	boundary	NOUN
ftr-410	1115	15	.	.	PUNCT
ftr-410	1116	1	nonetheless	nonetheless	ADV
ftr-410	1116	2	,	,	PUNCT
ftr-410	1116	3	the	the	DET
ftr-410	1116	4	supreme	supreme	ADJ
ftr-410	1116	5	186	186	NUM
ftr-410	1116	6	.	.	PUNCT
ftr-410	1117	1	see	see	VERB
ftr-410	1117	2	comm'r	comm'r	NOUN
ftr-410	1117	3	v.	v.	ADP
ftr-410	1117	4	phillips	phillip	NOUN
ftr-410	1117	5	,	,	PUNCT
ftr-410	1117	6	275	275	NUM
ftr-410	1117	7	f.2d	f.2d	NUM
ftr-410	1117	8	33	33	NUM
ftr-410	1117	9	,	,	PUNCT
ftr-410	1117	10	36	36	NUM
ftr-410	1117	11	n.3	n.3	NOUN
ftr-410	1117	12	(	(	PUNCT
ftr-410	1117	13	4th	4th	ADJ
ftr-410	1117	14	cir	cir	NOUN
ftr-410	1117	15	.	.	PUNCT
ftr-410	1117	16	1960	1960	NUM
ftr-410	1117	17	)	)	PUNCT
ftr-410	1118	1	(	(	PUNCT
ftr-410	1118	2	in	in	ADP
ftr-410	1118	3	dicta	dicta	ADJ
ftr-410	1118	4	,	,	PUNCT
ftr-410	1118	5	indicating	indicate	VERB
ftr-410	1118	6	that	that	SCONJ
ftr-410	1118	7	a	a	DET
ftr-410	1118	8	policy	policy	NOUN
ftr-410	1118	9	may	may	AUX
ftr-410	1118	10	be	be	AUX
ftr-410	1118	11	characterized	characterize	VERB
ftr-410	1118	12	as	as	ADP
ftr-410	1118	13	a	a	DET
ftr-410	1118	14	capital	capital	NOUN
ftr-410	1118	15	asset	asset	NOUN
ftr-410	1118	16	)	)	PUNCT
ftr-410	1118	17	;	;	PUNCT
ftr-410	1118	18	see	see	VERB
ftr-410	1118	19	also	also	ADV
ftr-410	1118	20	tech	tech	NOUN
ftr-410	1118	21	.	.	PUNCT
ftr-410	1119	1	adv	adv	PROPN
ftr-410	1119	2	.	.	PUNCT
ftr-410	1119	3	mem	mem	PROPN
ftr-410	1119	4	.	.	PUNCT
ftr-410	1119	5	200452033	200452033	NUM
ftr-410	1119	6	(	(	PUNCT
ftr-410	1119	7	sept	sept	PROPN
ftr-410	1119	8	.	.	PROPN
ftr-410	1119	9	27	27	NUM
ftr-410	1119	10	,	,	PUNCT
ftr-410	1119	11	2004	2004	NUM
ftr-410	1119	12	)	)	PUNCT
ftr-410	1119	13	(	(	PUNCT
ftr-410	1119	14	same	same	ADJ
ftr-410	1119	15	)	)	PUNCT
ftr-410	1119	16	.	.	PUNCT
ftr-410	1120	1	187	187	NUM
ftr-410	1120	2	.	.	PUNCT
ftr-410	1121	1	see	see	VERB
ftr-410	1121	2	regs	reg	NOUN
ftr-410	1121	3	.	.	PUNCT
ftr-410	1122	1	§	§	PROPN
ftr-410	1122	2	1.1001	1.1001	NUM
ftr-410	1122	3	-	-	SYM
ftr-410	1122	4	2	2	NUM
ftr-410	1122	5	.	.	NOUN
ftr-410	1122	6	188	188	NUM
ftr-410	1122	7	.	.	PUNCT
ftr-410	1123	1	whereas	whereas	ADV
ftr-410	1123	2	,	,	PUNCT
ftr-410	1123	3	traditionally	traditionally	ADV
ftr-410	1123	4	,	,	PUNCT
ftr-410	1123	5	capital	capital	NOUN
ftr-410	1123	6	gain	gain	NOUN
ftr-410	1123	7	treatment	treatment	NOUN
ftr-410	1123	8	could	could	AUX
ftr-410	1123	9	only	only	ADV
ftr-410	1123	10	be	be	AUX
ftr-410	1123	11	secured	secure	VERB
ftr-410	1123	12	if	if	SCONJ
ftr-410	1123	13	the	the	DET
ftr-410	1123	14	asset	asset	NOUN
ftr-410	1123	15	were	be	AUX
ftr-410	1123	16	sold	sell	VERB
ftr-410	1123	17	,	,	PUNCT
ftr-410	1123	18	the	the	DET
ftr-410	1123	19	code	code	NOUN
ftr-410	1123	20	now	now	ADV
ftr-410	1123	21	permits	permit	VERB
ftr-410	1123	22	such	such	ADJ
ftr-410	1123	23	treatment	treatment	NOUN
ftr-410	1123	24	even	even	ADV
ftr-410	1123	25	where	where	SCONJ
ftr-410	1123	26	the	the	DET
ftr-410	1123	27	asset	asset	NOUN
ftr-410	1123	28	is	be	AUX
ftr-410	1123	29	surrendered	surrender	VERB
ftr-410	1123	30	on	on	ADP
ftr-410	1123	31	termination	termination	NOUN
ftr-410	1123	32	of	of	ADP
ftr-410	1123	33	a	a	DET
ftr-410	1123	34	contract	contract	NOUN
ftr-410	1123	35	.	.	PUNCT
ftr-410	1124	1	see	see	VERB
ftr-410	1124	2	irc	irc	ADV
ftr-410	1124	3	§	§	ADJ
ftr-410	1124	4	1234a	1234a	NUM
ftr-410	1124	5	.	.	PUNCT
ftr-410	1125	1	thus	thus	ADV
ftr-410	1125	2	,	,	PUNCT
ftr-410	1125	3	it	it	PRON
ftr-410	1125	4	would	would	AUX
ftr-410	1125	5	seem	seem	VERB
ftr-410	1125	6	that	that	SCONJ
ftr-410	1125	7	if	if	SCONJ
ftr-410	1125	8	the	the	DET
ftr-410	1125	9	insured	insure	VERB
ftr-410	1125	10	were	be	AUX
ftr-410	1125	11	to	to	PART
ftr-410	1125	12	surrender	surrender	VERB
ftr-410	1125	13	a	a	DET
ftr-410	1125	14	policy	policy	NOUN
ftr-410	1125	15	to	to	ADP
ftr-410	1125	16	the	the	DET
ftr-410	1125	17	insurance	insurance	NOUN
ftr-410	1125	18	company	company	NOUN
ftr-410	1125	19	,	,	PUNCT
ftr-410	1125	20	capital	capital	NOUN
ftr-410	1125	21	gain	gain	NOUN
ftr-410	1125	22	treatment	treatment	NOUN
ftr-410	1125	23	might	might	AUX
ftr-410	1125	24	be	be	AUX
ftr-410	1125	25	available	available	ADJ
ftr-410	1125	26	.	.	PUNCT
ftr-410	1126	1	see	see	VERB
ftr-410	1126	2	tech	tech	NOUN
ftr-410	1126	3	.	.	PUNCT
ftr-410	1127	1	adv	adv	PROPN
ftr-410	1127	2	.	.	PUNCT
ftr-410	1127	3	mem	mem	PROPN
ftr-410	1127	4	.	.	PUNCT
ftr-410	1127	5	200452033	200452033	NUM
ftr-410	1127	6	(	(	PUNCT
ftr-410	1127	7	sept	sept	PROPN
ftr-410	1127	8	.	.	PROPN
ftr-410	1127	9	27	27	NUM
ftr-410	1127	10	,	,	PUNCT
ftr-410	1127	11	2004	2004	NUM
ftr-410	1127	12	)	)	PUNCT
ftr-410	1127	13	(	(	PUNCT
ftr-410	1127	14	indicating	indicate	VERB
ftr-410	1127	15	that	that	SCONJ
ftr-410	1127	16	capital	capital	NOUN
ftr-410	1127	17	gain	gain	NOUN
ftr-410	1127	18	treatment	treatment	NOUN
ftr-410	1127	19	might	might	AUX
ftr-410	1127	20	be	be	AUX
ftr-410	1127	21	appropriate	appropriate	ADJ
ftr-410	1127	22	on	on	ADP
ftr-410	1127	23	surrender	surrender	NOUN
ftr-410	1127	24	of	of	ADP
ftr-410	1127	25	a	a	DET
ftr-410	1127	26	policy	policy	NOUN
ftr-410	1127	27	)	)	PUNCT
ftr-410	1127	28	.	.	PUNCT
ftr-410	1128	1	189	189	NUM
ftr-410	1128	2	.	.	PUNCT
ftr-410	1128	3	see	see	VERB
ftr-410	1128	4	irc	irc	PROPN
ftr-410	1128	5	1234a	1234a	NUM
ftr-410	1128	6	.	.	PUNCT
ftr-410	1129	1	even	even	ADV
ftr-410	1129	2	if	if	SCONJ
ftr-410	1129	3	the	the	DET
ftr-410	1129	4	sale	sale	NOUN
ftr-410	1129	5	or	or	CCONJ
ftr-410	1129	6	exchange	exchange	NOUN
ftr-410	1129	7	is	be	AUX
ftr-410	1129	8	satisfied	satisfied	ADJ
ftr-410	1129	9	,	,	PUNCT
ftr-410	1129	10	to	to	ADP
ftr-410	1129	11	the	the	DET
ftr-410	1129	12	extent	extent	NOUN
ftr-410	1129	13	the	the	DET
ftr-410	1129	14	sale	sale	NOUN
ftr-410	1129	15	proceeds	proceed	NOUN
ftr-410	1129	16	are	be	AUX
ftr-410	1129	17	attributable	attributable	ADJ
ftr-410	1129	18	to	to	ADP
ftr-410	1129	19	the	the	DET
ftr-410	1129	20	accretion	accretion	NOUN
ftr-410	1129	21	of	of	ADP
ftr-410	1129	22	earnings	earning	NOUN
ftr-410	1129	23	within	within	ADP
ftr-410	1129	24	the	the	DET
ftr-410	1129	25	policy	policy	NOUN
ftr-410	1129	26	,	,	PUNCT
ftr-410	1129	27	ordinary	ordinary	ADJ
ftr-410	1129	28	income	income	NOUN
ftr-410	1129	29	treatment	treatment	NOUN
ftr-410	1129	30	is	be	AUX
ftr-410	1129	31	the	the	DET
ftr-410	1129	32	result	result	NOUN
ftr-410	1129	33	under	under	ADP
ftr-410	1129	34	the	the	DET
ftr-410	1129	35	substitution	substitution	NOUN
ftr-410	1129	36	doctrine	doctrine	NOUN
ftr-410	1129	37	.	.	PUNCT
ftr-410	1130	1	see	see	VERB
ftr-410	1130	2	,	,	PUNCT
ftr-410	1130	3	e.g.	e.g.	ADV
ftr-410	1130	4	,	,	PUNCT
ftr-410	1130	5	tech	tech	NOUN
ftr-410	1130	6	.	.	PUNCT
ftr-410	1131	1	adv	adv	PROPN
ftr-410	1131	2	.	.	PUNCT
ftr-410	1131	3	mem	mem	PROPN
ftr-410	1131	4	.	.	PUNCT
ftr-410	1131	5	200452033	200452033	NUM
ftr-410	1131	6	(	(	PUNCT
ftr-410	1131	7	sept	sept	PROPN
ftr-410	1131	8	.	.	PROPN
ftr-410	1131	9	27,2004	27,2004	NUM
ftr-410	1131	10	)	)	PUNCT
ftr-410	1131	11	(	(	PUNCT
ftr-410	1131	12	indicating	indicate	VERB
ftr-410	1131	13	that	that	SCONJ
ftr-410	1131	14	the	the	DET
ftr-410	1131	15	substitution	substitution	NOUN
ftr-410	1131	16	doctrine	doctrine	NOUN
ftr-410	1131	17	requires	require	VERB
ftr-410	1131	18	that	that	SCONJ
ftr-410	1131	19	the	the	DET
ftr-410	1131	20	accretion	accretion	NOUN
ftr-410	1131	21	be	be	AUX
ftr-410	1131	22	treated	treat	VERB
ftr-410	1131	23	as	as	ADP
ftr-410	1131	24	ordinary	ordinary	ADJ
ftr-410	1131	25	income	income	NOUN
ftr-410	1131	26	)	)	PUNCT
ftr-410	1131	27	.	.	PUNCT
ftr-410	1132	1	190	190	NUM
ftr-410	1132	2	.	.	PUNCT
ftr-410	1133	1	see	see	VERB
ftr-410	1133	2	united	united	PROPN
ftr-410	1133	3	states	states	PROPN
ftr-410	1133	4	v.	v.	ADP
ftr-410	1133	5	midland	midland	PROPN
ftr-410	1133	6	-	-	PUNCT
ftr-410	1133	7	ross	ross	PROPN
ftr-410	1133	8	corp	corp	PROPN
ftr-410	1133	9	.	.	PROPN
ftr-410	1133	10	,	,	PUNCT
ftr-410	1133	11	381	381	NUM
ftr-410	1133	12	u.s	u.s	PROPN
ftr-410	1133	13	.	.	PROPN
ftr-410	1133	14	54	54	NUM
ftr-410	1133	15	(	(	PUNCT
ftr-410	1133	16	1965	1965	NUM
ftr-410	1133	17	)	)	PUNCT
ftr-410	1133	18	;	;	PUNCT
ftr-410	1134	1	comm'r	comm'r	PROPN
ftr-410	1134	2	v.	v.	ADP
ftr-410	1134	3	gillette	gillette	PROPN
ftr-410	1134	4	motor	motor	PROPN
ftr-410	1134	5	transp	transp	PROPN
ftr-410	1134	6	.	.	PROPN
ftr-410	1134	7	,	,	PUNCT
ftr-410	1134	8	inc	inc	PROPN
ftr-410	1134	9	.	.	PROPN
ftr-410	1134	10	,	,	PUNCT
ftr-410	1134	11	364	364	NUM
ftr-410	1134	12	u.s	u.s	PROPN
ftr-410	1134	13	.	.	PROPN
ftr-410	1134	14	130	130	NUM
ftr-410	1134	15	(	(	PUNCT
ftr-410	1134	16	1960	1960	NUM
ftr-410	1134	17	)	)	PUNCT
ftr-410	1134	18	;	;	PUNCT
ftr-410	1134	19	comm'r	comm'r	PROPN
ftr-410	1134	20	v.	v.	ADP
ftr-410	1134	21	p.g	p.g	PROPN
ftr-410	1134	22	.	.	PROPN
ftr-410	1134	23	lake	lake	PROPN
ftr-410	1134	24	,	,	PUNCT
ftr-410	1134	25	inc	inc	PROPN
ftr-410	1134	26	.	.	PROPN
ftr-410	1134	27	,	,	PUNCT
ftr-410	1134	28	356	356	NUM
ftr-410	1134	29	u.s	u.s	PROPN
ftr-410	1134	30	.	.	PROPN
ftr-410	1134	31	260	260	NUM
ftr-410	1134	32	(	(	PUNCT
ftr-410	1134	33	1958	1958	NUM
ftr-410	1134	34	)	)	PUNCT
ftr-410	1134	35	;	;	PUNCT
ftr-410	1134	36	hort	hort	PROPN
ftr-410	1134	37	v.	v.	ADP
ftr-410	1134	38	comm'r	comm'r	PROPN
ftr-410	1134	39	,	,	PUNCT
ftr-410	1134	40	313	313	NUM
ftr-410	1134	41	u.s	u.s	PROPN
ftr-410	1134	42	.	.	PROPN
ftr-410	1134	43	28	28	NUM
ftr-410	1134	44	(	(	PUNCT
ftr-410	1134	45	1941	1941	NUM
ftr-410	1134	46	)	)	PUNCT
ftr-410	1134	47	.	.	PUNCT
ftr-410	1135	1	191	191	X
ftr-410	1135	2	.	.	X
ftr-410	1136	1	see	see	VERB
ftr-410	1136	2	,	,	PUNCT
ftr-410	1136	3	e.g.	e.g.	ADV
ftr-410	1136	4	,	,	PUNCT
ftr-410	1136	5	edward	edward	PROPN
ftr-410	1136	6	j.	j.	PROPN
ftr-410	1136	7	roche	roche	PROPN
ftr-410	1136	8	,	,	PUNCT
ftr-410	1136	9	jr	jr	PROPN
ftr-410	1136	10	.	.	PROPN
ftr-410	1136	11	,	,	PUNCT
ftr-410	1136	12	lease	lease	NOUN
ftr-410	1136	13	cancellation	cancellation	NOUN
ftr-410	1136	14	payments	payment	NOUN
ftr-410	1136	15	are	be	AUX
ftr-410	1136	16	capital	capital	NOUN
ftr-410	1136	17	gain	gain	NOUN
ftr-410	1136	18	?	?	PUNCT
ftr-410	1137	1	yes	yes	INTJ
ftr-410	1137	2	!	!	PUNCT
ftr-410	1138	1	the	the	DET
ftr-410	1138	2	tra	tra	NOUN
ftr-410	1138	3	'	'	NUM
ftr-410	1138	4	97	97	NUM
ftr-410	1138	5	change	change	NOUN
ftr-410	1138	6	to	to	ADP
ftr-410	1138	7	1234a	1234a	NUM
ftr-410	1138	8	overturned	overturn	VERB
ftr-410	1138	9	hort	hort	NOUN
ftr-410	1138	10	,	,	PUNCT
ftr-410	1138	11	102	102	NUM
ftr-410	1138	12	j.	j.	PROPN
ftr-410	1138	13	tax'n	tax'n	ADP
ftr-410	1138	14	364	364	NUM
ftr-410	1138	15	(	(	PUNCT
ftr-410	1138	16	2005	2005	NUM
ftr-410	1138	17	)	)	PUNCT
ftr-410	1138	18	(	(	PUNCT
ftr-410	1138	19	suggesting	suggest	VERB
ftr-410	1138	20	that	that	SCONJ
ftr-410	1138	21	congress	congress	PROPN
ftr-410	1138	22	overruled	overrule	VERB
ftr-410	1138	23	the	the	DET
ftr-410	1138	24	substitution	substitution	NOUN
ftr-410	1138	25	doctrine	doctrine	NOUN
ftr-410	1138	26	in	in	ADP
ftr-410	1138	27	enacting	enact	VERB
ftr-410	1138	28	code	code	NOUN
ftr-410	1138	29	§	§	NOUN
ftr-410	1138	30	1234a	1234a	NUM
ftr-410	1138	31	)	)	PUNCT
ftr-410	1138	32	;	;	PUNCT
ftr-410	1138	33	see	see	VERB
ftr-410	1138	34	also	also	ADV
ftr-410	1138	35	lattera	lattera	VERB
ftr-410	1138	36	v.	v.	ADP
ftr-410	1138	37	comm'r	comm'r	NOUN
ftr-410	1138	38	,	,	PUNCT
ftr-410	1138	39	437	437	NUM
ftr-410	1138	40	f.3d	f.3d	NUM
ftr-410	1138	41	399	399	NUM
ftr-410	1138	42	,	,	PUNCT
ftr-410	1138	43	403	403	NUM
ftr-410	1138	44	(	(	PUNCT
ftr-410	1138	45	3rd	3rd	ADJ
ftr-410	1138	46	cir	cir	NOUN
ftr-410	1138	47	.	.	PUNCT
ftr-410	1138	48	2006	2006	NUM
ftr-410	1138	49	)	)	PUNCT
ftr-410	1139	1	(	(	PUNCT
ftr-410	1139	2	rejecting	reject	VERB
ftr-410	1139	3	the	the	DET
ftr-410	1139	4	taxpayer	taxpayer	NOUN
ftr-410	1139	5	's	's	PART
ftr-410	1139	6	argument	argument	NOUN
ftr-410	1139	7	that	that	SCONJ
ftr-410	1139	8	the	the	DET
ftr-410	1139	9	supreme	supreme	PROPN
ftr-410	1139	10	court	court	PROPN
ftr-410	1139	11	's	's	PART
ftr-410	1139	12	decision	decision	NOUN
ftr-410	1139	13	in	in	ADP
ftr-410	1139	14	ark	ark	PROPN
ftr-410	1139	15	.	.	PUNCT
ftr-410	1140	1	best	good	ADJ
ftr-410	1140	2	corp	corp	PROPN
ftr-410	1140	3	.	.	PROPN
ftr-410	1141	1	v.	v.	PROPN
ftr-410	1141	2	comm'r	comm'r	PROPN
ftr-410	1141	3	,	,	PUNCT
ftr-410	1141	4	485	485	NUM
ftr-410	1141	5	united	united	ADJ
ftr-410	1141	6	states	states	PROPN
ftr-410	1141	7	212	212	NUM
ftr-410	1141	8	(	(	PUNCT
ftr-410	1141	9	1988	1988	NUM
ftr-410	1141	10	)	)	PUNCT
ftr-410	1141	11	,	,	PUNCT
ftr-410	1141	12	overruled	overrule	VERB
ftr-410	1141	13	the	the	DET
ftr-410	1141	14	doctrine	doctrine	NOUN
ftr-410	1141	15	)	)	PUNCT
ftr-410	1141	16	;	;	PUNCT
ftr-410	1141	17	united	united	PROPN
ftr-410	1141	18	states	states	PROPN
ftr-410	1141	19	v.	v.	ADP
ftr-410	1141	20	maginnis	maginnis	PROPN
ftr-410	1141	21	,	,	PUNCT
ftr-410	1141	22	356	356	NUM
ftr-410	1141	23	f.3d	f.3d	NUM
ftr-410	1141	24	1179	1179	NUM
ftr-410	1141	25	,	,	PUNCT
ftr-410	1141	26	1185	1185	NUM
ftr-410	1141	27	(	(	PUNCT
ftr-410	1141	28	9th	9th	ADJ
ftr-410	1141	29	cir	cir	NOUN
ftr-410	1141	30	.	.	PUNCT
ftr-410	1141	31	2004	2004	NUM
ftr-410	1141	32	)	)	PUNCT
ftr-410	1141	33	(	(	PUNCT
ftr-410	1141	34	same	same	ADJ
ftr-410	1141	35	)	)	PUNCT
ftr-410	1141	36	.	.	PUNCT
ftr-410	1142	1	192	192	NUM
ftr-410	1142	2	.	.	PUNCT
ftr-410	1143	1	see	see	VERB
ftr-410	1143	2	,	,	PUNCT
ftr-410	1143	3	e.g.	e.g.	ADV
ftr-410	1143	4	,	,	PUNCT
ftr-410	1143	5	maginnis	maginni	NOUN
ftr-410	1143	6	,	,	PUNCT
ftr-410	1143	7	356	356	NUM
ftr-410	1143	8	f.3d	f.3d	NUM
ftr-410	1143	9	at	at	ADP
ftr-410	1143	10	1185	1185	NUM
ftr-410	1143	11	(	(	PUNCT
ftr-410	1143	12	rejecting	reject	VERB
ftr-410	1143	13	the	the	DET
ftr-410	1143	14	taxpayer	taxpayer	NOUN
ftr-410	1143	15	's	's	PART
ftr-410	1143	16	argument	argument	NOUN
ftr-410	1143	17	that	that	SCONJ
ftr-410	1143	18	the	the	DET
ftr-410	1143	19	supreme	supreme	PROPN
ftr-410	1143	20	court	court	PROPN
ftr-410	1143	21	in	in	ADP
ftr-410	1143	22	arkansas	arkansas	PROPN
ftr-410	1143	23	best	well	ADV
ftr-410	1143	24	overruled	overrule	VERB
ftr-410	1143	25	the	the	DET
ftr-410	1143	26	substitution	substitution	NOUN
ftr-410	1143	27	doctrine	doctrine	NOUN
ftr-410	1143	28	)	)	PUNCT
ftr-410	1143	29	;	;	PUNCT
ftr-410	1144	1	lattera	lattera	NOUN
ftr-410	1144	2	,	,	PUNCT
ftr-410	1144	3	437	437	NUM
ftr-410	1144	4	f.3d	f.3d	NUM
ftr-410	1144	5	at	at	ADP
ftr-410	1144	6	403	403	NUM
ftr-410	1144	7	;	;	PUNCT
ftr-410	1144	8	watkins	watkin	NOUN
ftr-410	1144	9	v.	v.	ADP
ftr-410	1144	10	comm'r	comm'r	PROPN
ftr-410	1144	11	,	,	PUNCT
ftr-410	1144	12	447	447	NUM
ftr-410	1144	13	f.3d	f.3d	NUM
ftr-410	1144	14	1269	1269	NUM
ftr-410	1144	15	,	,	PUNCT
ftr-410	1144	16	1272	1272	NUM
ftr-410	1144	17	(	(	PUNCT
ftr-410	1144	18	10th	10th	ADJ
ftr-410	1144	19	cir	cir	NOUN
ftr-410	1144	20	.	.	PUNCT
ftr-410	1144	21	2006	2006	NUM
ftr-410	1144	22	)	)	PUNCT
ftr-410	1144	23	(	(	PUNCT
ftr-410	1144	24	applying	apply	VERB
ftr-410	1144	25	the	the	DET
ftr-410	1144	26	substitution	substitution	NOUN
ftr-410	1144	27	doctrine	doctrine	NOUN
ftr-410	1144	28	without	without	ADP
ftr-410	1144	29	discussing	discuss	VERB
ftr-410	1144	30	arkansas	arkansa	NOUN
ftr-410	1144	31	best	good	ADJ
ftr-410	1144	32	)	)	PUNCT
ftr-410	1144	33	;	;	PUNCT
ftr-410	1144	34	wolman	wolman	NOUN
ftr-410	1144	35	v.	v.	ADP
ftr-410	1144	36	comm'r	comm'r	PROPN
ftr-410	1144	37	,	,	PUNCT
ftr-410	1144	38	no	no	INTJ
ftr-410	1144	39	.	.	NOUN
ftr-410	1144	40	05	05	NUM
ftr-410	1144	41	-	-	SYM
ftr-410	1144	42	9001	9001	NUM
ftr-410	1144	43	,	,	PUNCT
ftr-410	1144	44	2006	2006	NUM
ftr-410	1144	45	wl	wl	SYM
ftr-410	1144	46	1376899	1376899	NUM
ftr-410	1144	47	(	(	PUNCT
ftr-410	1144	48	10th	10th	ADJ
ftr-410	1144	49	cir	cir	NOUN
ftr-410	1144	50	.	.	PUNCT
ftr-410	1144	51	2006	2006	NUM
ftr-410	1144	52	)	)	PUNCT
ftr-410	1144	53	(	(	PUNCT
ftr-410	1144	54	applying	apply	VERB
ftr-410	1144	55	watkins	watkin	NOUN
ftr-410	1144	56	to	to	PART
ftr-410	1144	57	reach	reach	VERB
ftr-410	1144	58	a	a	DET
ftr-410	1144	59	similar	similar	ADJ
ftr-410	1144	60	outcome	outcome	NOUN
ftr-410	1144	61	based	base	VERB
ftr-410	1144	62	upon	upon	SCONJ
ftr-410	1144	63	a	a	DET
ftr-410	1144	64	similar	similar	ADJ
ftr-410	1144	65	set	set	NOUN
ftr-410	1144	66	of	of	ADP
ftr-410	1144	67	facts	fact	NOUN
ftr-410	1144	68	)	)	PUNCT
ftr-410	1144	69	;	;	PUNCT
ftr-410	1144	70	see	see	VERB
ftr-410	1144	71	also	also	ADV
ftr-410	1144	72	tech	tech	NOUN
ftr-410	1144	73	.	.	PUNCT
ftr-410	1145	1	adv	adv	PROPN
ftr-410	1145	2	.	.	PUNCT
ftr-410	1145	3	mem	mem	PROPN
ftr-410	1145	4	.	.	PUNCT
ftr-410	1145	5	200452033	200452033	NUM
ftr-410	1145	6	(	(	PUNCT
ftr-410	1145	7	sept	sept	PROPN
ftr-410	1145	8	.	.	PROPN
ftr-410	1145	9	27	27	NUM
ftr-410	1145	10	,	,	PUNCT
ftr-410	1145	11	2004	2004	NUM
ftr-410	1145	12	)	)	PUNCT
ftr-410	1145	13	(	(	PUNCT
ftr-410	1145	14	applying	apply	VERB
ftr-410	1145	15	the	the	DET
ftr-410	1145	16	substitution	substitution	NOUN
ftr-410	1145	17	doctrine	doctrine	NOUN
ftr-410	1145	18	after	after	ADP
ftr-410	1145	19	the	the	DET
ftr-410	1145	20	enactment	enactment	NOUN
ftr-410	1145	21	of	of	ADP
ftr-410	1145	22	code	code	NOUN
ftr-410	1145	23	§	§	NOUN
ftr-410	1145	24	1234a	1234a	NOUN
ftr-410	1145	25	and	and	CCONJ
ftr-410	1145	26	after	after	ADP
ftr-410	1145	27	the	the	DET
ftr-410	1145	28	supreme	supreme	PROPN
ftr-410	1145	29	court	court	PROPN
ftr-410	1145	30	's	's	PART
ftr-410	1145	31	decision	decision	NOUN
ftr-410	1145	32	in	in	ADP
ftr-410	1145	33	arkansas	arkansas	PROPN
ftr-410	1145	34	best	well	ADV
ftr-410	1145	35	)	)	PUNCT
ftr-410	1145	36	.	.	PUNCT
ftr-410	1146	1	[	[	X
ftr-410	1146	2	vol	vol	NOUN
ftr-410	1146	3	.	.	PUNCT
ftr-410	1146	4	7:9	7:9	NUM
ftr-410	1146	5	a	a	DET
ftr-410	1146	6	new	new	ADJ
ftr-410	1146	7	model	model	NOUN
ftr-410	1146	8	for	for	ADP
ftr-410	1146	9	identifying	identify	VERB
ftr-410	1146	10	basis	basis	NOUN
ftr-410	1146	11	in	in	ADP
ftr-410	1146	12	life	life	NOUN
ftr-410	1146	13	insurance	insurance	NOUN
ftr-410	1146	14	court	court	NOUN
ftr-410	1146	15	has	have	AUX
ftr-410	1146	16	identified	identify	VERB
ftr-410	1146	17	a	a	DET
ftr-410	1146	18	critical	critical	ADJ
ftr-410	1146	19	criterion	criterion	NOUN
ftr-410	1146	20	that	that	PRON
ftr-410	1146	21	focuses	focus	VERB
ftr-410	1146	22	on	on	ADP
ftr-410	1146	23	whether	whether	SCONJ
ftr-410	1146	24	the	the	DET
ftr-410	1146	25	asset	asset	NOUN
ftr-410	1146	26	has	have	AUX
ftr-410	1146	27	appreciated	appreciate	VERB
ftr-410	1146	28	over	over	ADP
ftr-410	1146	29	time	time	NOUN
ftr-410	1146	30	.	.	PUNCT
ftr-410	1147	1	93	93	NUM
ftr-410	1147	2	in	in	ADP
ftr-410	1147	3	instances	instance	NOUN
ftr-410	1147	4	where	where	SCONJ
ftr-410	1147	5	the	the	DET
ftr-410	1147	6	taxpayer	taxpayer	NOUN
ftr-410	1147	7	's	's	PART
ftr-410	1147	8	profit	profit	NOUN
ftr-410	1147	9	is	be	AUX
ftr-410	1147	10	not	not	PART
ftr-410	1147	11	attributable	attributable	ADJ
ftr-410	1147	12	to	to	ADP
ftr-410	1147	13	such	such	ADJ
ftr-410	1147	14	appreciation	appreciation	NOUN
ftr-410	1147	15	,	,	PUNCT
ftr-410	1147	16	the	the	DET
ftr-410	1147	17	substitution	substitution	NOUN
ftr-410	1147	18	doctrine	doctrine	NOUN
ftr-410	1147	19	is	be	AUX
ftr-410	1147	20	applied	apply	VERB
ftr-410	1147	21	and	and	CCONJ
ftr-410	1147	22	ordinary	ordinary	ADJ
ftr-410	1147	23	income	income	NOUN
ftr-410	1147	24	results	result	NOUN
ftr-410	1147	25	.	.	PUNCT
ftr-410	1147	26	'	'	PUNCT
ftr-410	1148	1	94	94	NUM
ftr-410	1148	2	this	this	DET
ftr-410	1148	3	limitation	limitation	NOUN
ftr-410	1148	4	on	on	ADP
ftr-410	1148	5	the	the	DET
ftr-410	1148	6	capital	capital	NOUN
ftr-410	1148	7	gain	gain	NOUN
ftr-410	1148	8	concept	concept	NOUN
ftr-410	1148	9	makes	make	VERB
ftr-410	1148	10	sense	sense	NOUN
ftr-410	1148	11	not	not	PART
ftr-410	1148	12	only	only	ADV
ftr-410	1148	13	as	as	ADP
ftr-410	1148	14	a	a	DET
ftr-410	1148	15	matter	matter	NOUN
ftr-410	1148	16	of	of	ADP
ftr-410	1148	17	congress	congress	PROPN
ftr-410	1148	18	's	's	PART
ftr-410	1148	19	intent	intent	NOUN
ftr-410	1148	20	but	but	CCONJ
ftr-410	1148	21	also	also	ADV
ftr-410	1148	22	as	as	ADP
ftr-410	1148	23	a	a	DET
ftr-410	1148	24	matter	matter	NOUN
ftr-410	1148	25	of	of	ADP
ftr-410	1148	26	policy	policy	NOUN
ftr-410	1148	27	;	;	PUNCT
ftr-410	1148	28	it	it	PRON
ftr-410	1148	29	reserves	reserve	VERB
ftr-410	1148	30	the	the	DET
ftr-410	1148	31	preferential	preferential	ADJ
ftr-410	1148	32	rate	rate	NOUN
ftr-410	1148	33	on	on	ADP
ftr-410	1148	34	gains	gain	NOUN
ftr-410	1148	35	for	for	ADP
ftr-410	1148	36	taxpayers	taxpayer	NOUN
ftr-410	1148	37	who	who	PRON
ftr-410	1148	38	might	might	AUX
ftr-410	1148	39	otherwise	otherwise	ADV
ftr-410	1148	40	be	be	AUX
ftr-410	1148	41	deterred	deter	VERB
ftr-410	1148	42	from	from	ADP
ftr-410	1148	43	making	make	VERB
ftr-410	1148	44	a	a	DET
ftr-410	1148	45	sale	sale	NOUN
ftr-410	1148	46	in	in	ADP
ftr-410	1148	47	order	order	NOUN
ftr-410	1148	48	to	to	PART
ftr-410	1148	49	ameliorate	ameliorate	VERB
ftr-410	1148	50	the	the	DET
ftr-410	1148	51	lock	lock	NOUN
ftr-410	1148	52	-	-	PUNCT
ftr-410	1148	53	in	in	ADP
ftr-410	1148	54	effect	effect	NOUN
ftr-410	1148	55	that	that	SCONJ
ftr-410	1148	56	the	the	DET
ftr-410	1148	57	realization	realization	NOUN
ftr-410	1148	58	requirement	requirement	NOUN
ftr-410	1148	59	creates	create	VERB
ftr-410	1148	60	.	.	PUNCT
ftr-410	1149	1	95	95	NUM
ftr-410	1149	2	recently	recently	ADV
ftr-410	1149	3	,	,	PUNCT
ftr-410	1149	4	disagreement	disagreement	NOUN
ftr-410	1149	5	in	in	ADP
ftr-410	1149	6	the	the	DET
ftr-410	1149	7	circuit	circuit	NOUN
ftr-410	1149	8	courts	court	NOUN
ftr-410	1149	9	has	have	AUX
ftr-410	1149	10	erupted	erupt	VERB
ftr-410	1149	11	concerning	concern	VERB
ftr-410	1149	12	the	the	DET
ftr-410	1149	13	importance	importance	NOUN
ftr-410	1149	14	of	of	ADP
ftr-410	1149	15	the	the	DET
ftr-410	1149	16	appreciation	appreciation	NOUN
ftr-410	1149	17	-	-	PUNCT
ftr-410	1149	18	over	over	ADP
ftr-410	1149	19	-	-	PUNCT
ftr-410	1149	20	time	time	NOUN
ftr-410	1149	21	criterion	criterion	NOUN
ftr-410	1149	22	and	and	CCONJ
ftr-410	1149	23	the	the	DET
ftr-410	1149	24	foundational	foundational	ADJ
ftr-410	1149	25	role	role	NOUN
ftr-410	1149	26	it	it	PRON
ftr-410	1149	27	plays	play	VERB
ftr-410	1149	28	in	in	ADP
ftr-410	1149	29	the	the	DET
ftr-410	1149	30	substitution	substitution	NOUN
ftr-410	1149	31	doctrine	doctrine	NOUN
ftr-410	1149	32	.	.	PUNCT
ftr-410	1150	1	in	in	ADP
ftr-410	1150	2	united	united	PROPN
ftr-410	1150	3	states	states	PROPN
ftr-410	1150	4	v.	v.	ADP
ftr-410	1150	5	maginnis,96	maginnis,96	ADJ
ftr-410	1150	6	the	the	DET
ftr-410	1150	7	ninth	ninth	ADJ
ftr-410	1150	8	circuit	circuit	NOUN
ftr-410	1150	9	held	hold	VERB
ftr-410	1150	10	that	that	SCONJ
ftr-410	1150	11	a	a	DET
ftr-410	1150	12	taxpayer	taxpayer	NOUN
ftr-410	1150	13	who	who	PRON
ftr-410	1150	14	had	have	AUX
ftr-410	1150	15	won	win	VERB
ftr-410	1150	16	a	a	DET
ftr-410	1150	17	lottery	lottery	NOUN
ftr-410	1150	18	had	have	VERB
ftr-410	1150	19	ordinary	ordinary	ADJ
ftr-410	1150	20	income	income	NOUN
ftr-410	1150	21	when	when	SCONJ
ftr-410	1150	22	he	he	PRON
ftr-410	1150	23	sold	sell	VERB
ftr-410	1150	24	his	his	PRON
ftr-410	1150	25	right	right	NOUN
ftr-410	1150	26	to	to	PART
ftr-410	1150	27	receive	receive	VERB
ftr-410	1150	28	the	the	DET
ftr-410	1150	29	proceeds	proceed	NOUN
ftr-410	1150	30	.	.	PUNCT
ftr-410	1151	1	97	97	NUM
ftr-410	1151	2	in	in	ADP
ftr-410	1151	3	invoking	invoke	VERB
ftr-410	1151	4	the	the	DET
ftr-410	1151	5	substitution	substitution	NOUN
ftr-410	1151	6	doctrine	doctrine	NOUN
ftr-410	1151	7	,	,	PUNCT
ftr-410	1151	8	the	the	DET
ftr-410	1151	9	court	court	NOUN
ftr-410	1151	10	emphasized	emphasize	VERB
ftr-410	1151	11	that	that	SCONJ
ftr-410	1151	12	the	the	DET
ftr-410	1151	13	taxpayer	taxpayer	NOUN
ftr-410	1151	14	did	do	AUX
ftr-410	1151	15	not	not	PART
ftr-410	1151	16	satisfy	satisfy	VERB
ftr-410	1151	17	the	the	DET
ftr-410	1151	18	appreciation	appreciation	NOUN
ftr-410	1151	19	-	-	PUNCT
ftr-410	1151	20	over	over	ADP
ftr-410	1151	21	-	-	PUNCT
ftr-410	1151	22	time	time	NOUN
ftr-410	1151	23	criterion	criterion	NOUN
ftr-410	1151	24	.	.	PUNCT
ftr-410	1152	1	98	98	NUM
ftr-410	1153	1	the	the	DET
ftr-410	1153	2	court	court	NOUN
ftr-410	1153	3	reasoned	reason	VERB
ftr-410	1153	4	that	that	SCONJ
ftr-410	1153	5	the	the	DET
ftr-410	1153	6	difference	difference	NOUN
ftr-410	1153	7	between	between	ADP
ftr-410	1153	8	the	the	DET
ftr-410	1153	9	cost	cost	NOUN
ftr-410	1153	10	of	of	ADP
ftr-410	1153	11	the	the	DET
ftr-410	1153	12	lottery	lottery	NOUN
ftr-410	1153	13	ticket	ticket	NOUN
ftr-410	1153	14	and	and	CCONJ
ftr-410	1153	15	the	the	DET
ftr-410	1153	16	sales	sale	NOUN
ftr-410	1153	17	price	price	NOUN
ftr-410	1153	18	for	for	ADP
ftr-410	1153	19	the	the	DET
ftr-410	1153	20	right	right	NOUN
ftr-410	1153	21	to	to	PART
ftr-410	1153	22	receive	receive	VERB
ftr-410	1153	23	the	the	DET
ftr-410	1153	24	proceeds	proceed	NOUN
ftr-410	1153	25	could	could	AUX
ftr-410	1153	26	not	not	PART
ftr-410	1153	27	be	be	AUX
ftr-410	1153	28	viewed	view	VERB
ftr-410	1153	29	as	as	ADP
ftr-410	1153	30	the	the	DET
ftr-410	1153	31	requisite	requisite	ADJ
ftr-410	1153	32	appreciation	appreciation	NOUN
ftr-410	1153	33	.	.	PUNCT
ftr-410	1154	1	"	"	PUNCT
ftr-410	1154	2	'	'	PUNCT
ftr-410	1154	3	analyzing	analyze	VERB
ftr-410	1154	4	a	a	DET
ftr-410	1154	5	very	very	ADV
ftr-410	1154	6	similar	similar	ADJ
ftr-410	1154	7	fact	fact	NOUN
ftr-410	1154	8	pattern	pattern	NOUN
ftr-410	1154	9	involving	involve	VERB
ftr-410	1154	10	the	the	DET
ftr-410	1154	11	sale	sale	NOUN
ftr-410	1154	12	of	of	ADP
ftr-410	1154	13	future	future	ADJ
ftr-410	1154	14	lottery	lottery	NOUN
ftr-410	1154	15	proceeds	proceed	NOUN
ftr-410	1154	16	,	,	PUNCT
ftr-410	1154	17	in	in	ADP
ftr-410	1154	18	lattera	lattera	NOUN
ftr-410	1154	19	v.	v.	ADP
ftr-410	1154	20	comm	comm	NOUN
ftr-410	1154	21	'	'	PUNCT
ftr-410	1154	22	r,2	r,2	NOUN
ftr-410	1154	23	°	°	NOUN
ftr-410	1154	24	°	°	ADP
ftr-410	1154	25	the	the	DET
ftr-410	1154	26	third	third	ADJ
ftr-410	1154	27	circuit	circuit	NOUN
ftr-410	1154	28	took	take	VERB
ftr-410	1154	29	a	a	DET
ftr-410	1154	30	different	different	ADJ
ftr-410	1154	31	approach.2	approach.2	NOUN
ftr-410	1154	32	°	°	ADP
ftr-410	1154	33	1	1	NUM
ftr-410	1154	34	it	it	PRON
ftr-410	1154	35	deduced	deduce	VERB
ftr-410	1154	36	a	a	DET
ftr-410	1154	37	framework	framework	NOUN
ftr-410	1154	38	from	from	ADP
ftr-410	1154	39	the	the	DET
ftr-410	1154	40	supreme	supreme	PROPN
ftr-410	1154	41	court	court	PROPN
ftr-410	1154	42	's	's	PART
ftr-410	1154	43	cases	case	NOUN
ftr-410	1154	44	that	that	PRON
ftr-410	1154	45	excludes	exclude	VERB
ftr-410	1154	46	the	the	DET
ftr-410	1154	47	appreciation	appreciation	NOUN
ftr-410	1154	48	-	-	PUNCT
ftr-410	1154	49	over	over	ADP
ftr-410	1154	50	-	-	PUNCT
ftr-410	1154	51	time	time	NOUN
ftr-410	1154	52	criterion	criterion	NOUN
ftr-410	1154	53	as	as	ADP
ftr-410	1154	54	a	a	DET
ftr-410	1154	55	relevant	relevant	ADJ
ftr-410	1154	56	variable	variable	NOUN
ftr-410	1154	57	in	in	ADP
ftr-410	1154	58	the	the	DET
ftr-410	1154	59	substitution	substitution	NOUN
ftr-410	1154	60	doctrine	doctrine	NOUN
ftr-410	1154	61	.	.	PUNCT
ftr-410	1155	1	°	°	ADP
ftr-410	1155	2	2	2	NUM
ftr-410	1155	3	it	it	PRON
ftr-410	1155	4	pointed	point	VERB
ftr-410	1155	5	out	out	ADP
ftr-410	1155	6	that	that	SCONJ
ftr-410	1155	7	the	the	DET
ftr-410	1155	8	supreme	supreme	PROPN
ftr-410	1155	9	court	court	PROPN
ftr-410	1155	10	had	have	AUX
ftr-410	1155	11	applied	apply	VERB
ftr-410	1155	12	the	the	DET
ftr-410	1155	13	substitution	substitution	NOUN
ftr-410	1155	14	193	193	NUM
ftr-410	1155	15	.	.	PUNCT
ftr-410	1156	1	midland	midland	PROPN
ftr-410	1156	2	-	-	PUNCT
ftr-410	1156	3	ross	ross	PROPN
ftr-410	1156	4	corp	corp	PROPN
ftr-410	1156	5	.	.	PROPN
ftr-410	1156	6	,	,	PUNCT
ftr-410	1157	1	381	381	NUM
ftr-410	1157	2	u.s	u.s	PROPN
ftr-410	1157	3	.	.	PROPN
ftr-410	1157	4	at57	at57	PROPN
ftr-410	1157	5	(	(	PUNCT
ftr-410	1157	6	1965	1965	NUM
ftr-410	1157	7	)	)	PUNCT
ftr-410	1157	8	;	;	PUNCT
ftr-410	1157	9	see	see	VERB
ftr-410	1157	10	gillette	gillette	PROPN
ftr-410	1157	11	motor	motor	PROPN
ftr-410	1157	12	transp	transp	PROPN
ftr-410	1157	13	.	.	PROPN
ftr-410	1157	14	,	,	PUNCT
ftr-410	1157	15	inc	inc	PROPN
ftr-410	1157	16	.	.	PROPN
ftr-410	1157	17	,	,	PUNCT
ftr-410	1157	18	364	364	NUM
ftr-410	1157	19	u.s	u.s	PROPN
ftr-410	1157	20	.	.	PROPN
ftr-410	1157	21	at	at	ADP
ftr-410	1157	22	134	134	NUM
ftr-410	1157	23	;	;	PUNCT
ftr-410	1157	24	p.g	p.g	PROPN
ftr-410	1157	25	.	.	PROPN
ftr-410	1157	26	lake	lake	PROPN
ftr-410	1157	27	,	,	PUNCT
ftr-410	1157	28	inc	inc	PROPN
ftr-410	1157	29	.	.	PROPN
ftr-410	1157	30	,	,	PUNCT
ftr-410	1157	31	356	356	NUM
ftr-410	1157	32	u.s	u.s	PROPN
ftr-410	1157	33	.	.	PROPN
ftr-410	1157	34	at	at	ADP
ftr-410	1157	35	265	265	NUM
ftr-410	1157	36	.	.	PUNCT
ftr-410	1158	1	194	194	NUM
ftr-410	1158	2	.	.	PUNCT
ftr-410	1159	1	see	see	VERB
ftr-410	1159	2	supra	supra	PROPN
ftr-410	1159	3	note	note	PROPN
ftr-410	1159	4	180	180	NUM
ftr-410	1159	5	.	.	NOUN
ftr-410	1159	6	195	195	NUM
ftr-410	1159	7	.	.	PUNCT
ftr-410	1160	1	see	see	VERB
ftr-410	1160	2	,	,	PUNCT
ftr-410	1160	3	e.g.	e.g.	ADV
ftr-410	1160	4	,	,	PUNCT
ftr-410	1160	5	daniel	daniel	PROPN
ftr-410	1160	6	halperin	halperin	PROPN
ftr-410	1160	7	,	,	PUNCT
ftr-410	1160	8	saving	save	VERB
ftr-410	1160	9	the	the	DET
ftr-410	1160	10	income	income	NOUN
ftr-410	1160	11	tax	tax	NOUN
ftr-410	1160	12	:	:	PUNCT
ftr-410	1160	13	an	an	DET
ftr-410	1160	14	agenda	agenda	NOUN
ftr-410	1160	15	for	for	ADP
ftr-410	1160	16	research	research	NOUN
ftr-410	1160	17	,	,	PUNCT
ftr-410	1160	18	24	24	NUM
ftr-410	1160	19	ohio	ohio	PROPN
ftr-410	1160	20	n.u	n.u	PROPN
ftr-410	1160	21	.	.	PROPN
ftr-410	1160	22	l.	l.	PROPN
ftr-410	1160	23	rev	rev	PROPN
ftr-410	1160	24	.	.	PROPN
ftr-410	1160	25	493	493	NUM
ftr-410	1160	26	(	(	PUNCT
ftr-410	1160	27	1998	1998	NUM
ftr-410	1160	28	)	)	PUNCT
ftr-410	1160	29	(	(	PUNCT
ftr-410	1160	30	indicating	indicate	VERB
ftr-410	1160	31	that	that	SCONJ
ftr-410	1160	32	the	the	DET
ftr-410	1160	33	preferential	preferential	ADJ
ftr-410	1160	34	capital	capital	NOUN
ftr-410	1160	35	gain	gain	NOUN
ftr-410	1160	36	rate	rate	NOUN
ftr-410	1160	37	is	be	AUX
ftr-410	1160	38	designed	design	VERB
ftr-410	1160	39	in	in	ADP
ftr-410	1160	40	part	part	NOUN
ftr-410	1160	41	to	to	PART
ftr-410	1160	42	address	address	VERB
ftr-410	1160	43	the	the	DET
ftr-410	1160	44	lock	lock	NOUN
ftr-410	1160	45	-	-	PUNCT
ftr-410	1160	46	in	in	ADP
ftr-410	1160	47	effect	effect	NOUN
ftr-410	1160	48	,	,	PUNCT
ftr-410	1160	49	under	under	ADP
ftr-410	1160	50	which	which	PRON
ftr-410	1160	51	taxpayers	taxpayer	NOUN
ftr-410	1160	52	are	be	AUX
ftr-410	1160	53	dissuaded	dissuade	VERB
ftr-410	1160	54	from	from	ADP
ftr-410	1160	55	selling	sell	VERB
ftr-410	1160	56	assets	asset	NOUN
ftr-410	1160	57	because	because	SCONJ
ftr-410	1160	58	of	of	ADP
ftr-410	1160	59	the	the	DET
ftr-410	1160	60	potential	potential	ADJ
ftr-410	1160	61	tax	tax	NOUN
ftr-410	1160	62	liability	liability	NOUN
ftr-410	1160	63	)	)	PUNCT
ftr-410	1160	64	;	;	PUNCT
ftr-410	1160	65	see	see	VERB
ftr-410	1160	66	also	also	ADV
ftr-410	1160	67	comm'r	comm'r	VERB
ftr-410	1160	68	v.	v.	ADP
ftr-410	1160	69	p.g	p.g	PROPN
ftr-410	1160	70	.	.	PROPN
ftr-410	1160	71	lake	lake	PROPN
ftr-410	1160	72	,	,	PUNCT
ftr-410	1160	73	inc	inc	PROPN
ftr-410	1160	74	.	.	PROPN
ftr-410	1160	75	,	,	PUNCT
ftr-410	1161	1	356	356	NUM
ftr-410	1161	2	u.s	u.s	PROPN
ftr-410	1161	3	.	.	PROPN
ftr-410	1161	4	260	260	NUM
ftr-410	1161	5	,	,	PUNCT
ftr-410	1161	6	265	265	NUM
ftr-410	1161	7	(	(	PUNCT
ftr-410	1161	8	1958	1958	NUM
ftr-410	1161	9	)	)	PUNCT
ftr-410	1161	10	(	(	PUNCT
ftr-410	1161	11	explaining	explain	VERB
ftr-410	1161	12	that	that	SCONJ
ftr-410	1161	13	congress	congress	PROPN
ftr-410	1161	14	was	be	AUX
ftr-410	1161	15	concerned	concerned	ADJ
ftr-410	1161	16	about	about	ADP
ftr-410	1161	17	the	the	DET
ftr-410	1161	18	deterrent	deterrent	NOUN
ftr-410	1161	19	effect	effect	NOUN
ftr-410	1161	20	on	on	ADP
ftr-410	1161	21	taxpayers	taxpayer	NOUN
ftr-410	1161	22	inclined	incline	VERB
ftr-410	1161	23	to	to	PART
ftr-410	1161	24	make	make	VERB
ftr-410	1161	25	a	a	DET
ftr-410	1161	26	sale	sale	NOUN
ftr-410	1161	27	absent	absent	ADJ
ftr-410	1161	28	the	the	DET
ftr-410	1161	29	preferential	preferential	ADJ
ftr-410	1161	30	rate	rate	NOUN
ftr-410	1161	31	)	)	PUNCT
ftr-410	1161	32	.	.	PUNCT
ftr-410	1162	1	196	196	NUM
ftr-410	1162	2	.	.	PUNCT
ftr-410	1162	3	356	356	NUM
ftr-410	1162	4	f.3d	f.3d	NUM
ftr-410	1162	5	1179	1179	NUM
ftr-410	1162	6	(	(	PUNCT
ftr-410	1162	7	9th	9th	ADJ
ftr-410	1162	8	cir	cir	NOUN
ftr-410	1162	9	.	.	PUNCT
ftr-410	1162	10	2004	2004	NUM
ftr-410	1162	11	)	)	PUNCT
ftr-410	1162	12	.	.	PUNCT
ftr-410	1163	1	197	197	NUM
ftr-410	1163	2	.	.	PUNCT
ftr-410	1164	1	i	i	PRON
ftr-410	1164	2	d.	d.	PROPN
ftr-410	1164	3	at	at	ADP
ftr-410	1164	4	1186	1186	NUM
ftr-410	1164	5	-	-	SYM
ftr-410	1164	6	87	87	NUM
ftr-410	1164	7	.	.	PUNCT
ftr-410	1164	8	198	198	NUM
ftr-410	1164	9	.	.	PUNCT
ftr-410	1165	1	i	i	PRON
ftr-410	1165	2	d.	d.	PROPN
ftr-410	1165	3	at	at	ADP
ftr-410	1165	4	1184	1184	NUM
ftr-410	1165	5	.	.	PUNCT
ftr-410	1166	1	199	199	NUM
ftr-410	1166	2	.	.	PUNCT
ftr-410	1167	1	i	i	PRON
ftr-410	1167	2	d.	d.	PROPN
ftr-410	1167	3	200	200	NUM
ftr-410	1167	4	.	.	PUNCT
ftr-410	1168	1	437	437	NUM
ftr-410	1168	2	f.3d	f.3d	NUM
ftr-410	1168	3	399	399	NUM
ftr-410	1168	4	(	(	PUNCT
ftr-410	1168	5	3rd	3rd	ADJ
ftr-410	1168	6	cir	cir	NOUN
ftr-410	1168	7	.	.	PUNCT
ftr-410	1168	8	2006	2006	NUM
ftr-410	1168	9	)	)	PUNCT
ftr-410	1168	10	.	.	PUNCT
ftr-410	1169	1	201	201	NUM
ftr-410	1169	2	.	.	PUNCT
ftr-410	1170	1	in	in	ADP
ftr-410	1170	2	disagreeing	disagree	VERB
ftr-410	1170	3	with	with	ADP
ftr-410	1170	4	maginnis	maginni	NOUN
ftr-410	1170	5	,	,	PUNCT
ftr-410	1170	6	the	the	DET
ftr-410	1170	7	third	third	ADJ
ftr-410	1170	8	circuit	circuit	NOUN
ftr-410	1170	9	embraced	embrace	VERB
ftr-410	1170	10	a	a	DET
ftr-410	1170	11	critique	critique	NOUN
ftr-410	1170	12	ofthe	ofthe	NOUN
ftr-410	1170	13	decision	decision	NOUN
ftr-410	1170	14	.	.	PUNCT
ftr-410	1171	1	i	i	PRON
ftr-410	1171	2	d.	d.	PROPN
ftr-410	1171	3	at	at	ADP
ftr-410	1171	4	404	404	PROPN
ftr-410	1171	5	-	-	SYM
ftr-410	1171	6	06	06	NUM
ftr-410	1171	7	.	.	PUNCT
ftr-410	1172	1	see	see	VERB
ftr-410	1172	2	generally	generally	ADV
ftr-410	1172	3	matthew	matthew	PROPN
ftr-410	1172	4	s.	s.	PROPN
ftr-410	1172	5	levine	levine	PROPN
ftr-410	1172	6	,	,	PUNCT
ftr-410	1172	7	comment	comment	NOUN
ftr-410	1172	8	,	,	PUNCT
ftr-410	1172	9	lottery	lottery	NOUN
ftr-410	1172	10	winnings	winning	NOUN
ftr-410	1172	11	as	as	ADP
ftr-410	1172	12	capital	capital	NOUN
ftr-410	1172	13	gains	gain	NOUN
ftr-410	1172	14	,	,	PUNCT
ftr-410	1172	15	114	114	NUM
ftr-410	1172	16	yale	yale	PROPN
ftr-410	1172	17	l.j	l.j	PROPN
ftr-410	1172	18	.	.	PROPN
ftr-410	1172	19	195	195	NUM
ftr-410	1172	20	,	,	PUNCT
ftr-410	1172	21	197	197	NUM
ftr-410	1172	22	-	-	SYM
ftr-410	1172	23	202	202	NUM
ftr-410	1172	24	(	(	PUNCT
ftr-410	1172	25	2004	2004	NUM
ftr-410	1172	26	)	)	PUNCT
ftr-410	1172	27	(	(	PUNCT
ftr-410	1172	28	critiquing	critique	VERB
ftr-410	1172	29	maginnis	maginnis	PROPN
ftr-410	1172	30	)	)	PUNCT
ftr-410	1172	31	;	;	PUNCT
ftr-410	1172	32	thomas	thomas	PROPN
ftr-410	1172	33	g.	g.	PROPN
ftr-410	1172	34	sinclair	sinclair	PROPN
ftr-410	1172	35	,	,	PUNCT
ftr-410	1172	36	comment	comment	NOUN
ftr-410	1172	37	,	,	PUNCT
ftr-410	1172	38	limiting	limit	VERB
ftr-410	1172	39	the	the	DET
ftr-410	1172	40	substitute	substitute	NOUN
ftr-410	1172	41	-	-	PUNCT
ftr-410	1172	42	for	for	ADP
ftr-410	1172	43	-	-	PUNCT
ftr-410	1172	44	ordinary	ordinary	ADJ
ftr-410	1172	45	income	income	NOUN
ftr-410	1172	46	doctrine	doctrine	NOUN
ftr-410	1172	47	:	:	PUNCT
ftr-410	1172	48	an	an	DET
ftr-410	1172	49	analysis	analysis	NOUN
ftr-410	1172	50	through	through	ADP
ftr-410	1172	51	its	its	PRON
ftr-410	1172	52	most	most	ADV
ftr-410	1172	53	recent	recent	ADJ
ftr-410	1172	54	application	application	NOUN
ftr-410	1172	55	involving	involve	VERB
ftr-410	1172	56	the	the	DET
ftr-410	1172	57	sale	sale	NOUN
ftr-410	1172	58	of	of	ADP
ftr-410	1172	59	future	future	ADJ
ftr-410	1172	60	lottery	lottery	NOUN
ftr-410	1172	61	rights	right	NOUN
ftr-410	1172	62	,	,	PUNCT
ftr-410	1172	63	56	56	NUM
ftr-410	1172	64	s.c	s.c	PROPN
ftr-410	1172	65	.	.	PROPN
ftr-410	1172	66	l.	l.	PROPN
ftr-410	1172	67	rev	rev	PROPN
ftr-410	1172	68	.	.	PROPN
ftr-410	1172	69	387	387	NUM
ftr-410	1172	70	,	,	PUNCT
ftr-410	1172	71	421	421	NUM
ftr-410	1172	72	-	-	SYM
ftr-410	1172	73	22	22	NUM
ftr-410	1172	74	(	(	PUNCT
ftr-410	1172	75	2004	2004	NUM
ftr-410	1172	76	)	)	PUNCT
ftr-410	1172	77	.	.	PUNCT
ftr-410	1173	1	202	202	NUM
ftr-410	1173	2	.	.	PUNCT
ftr-410	1174	1	under	under	ADP
ftr-410	1174	2	the	the	DET
ftr-410	1174	3	third	third	ADJ
ftr-410	1174	4	circuit	circuit	NOUN
ftr-410	1174	5	framework	framework	NOUN
ftr-410	1174	6	which	which	PRON
ftr-410	1174	7	,	,	PUNCT
ftr-410	1174	8	parenthetically	parenthetically	ADV
ftr-410	1174	9	,	,	PUNCT
ftr-410	1174	10	is	be	AUX
ftr-410	1174	11	dicta	dicta	ADJ
ftr-410	1174	12	there	there	PRON
ftr-410	1174	13	is	be	VERB
ftr-410	1174	14	a	a	DET
ftr-410	1174	15	threshold	threshold	NOUN
ftr-410	1174	16	inquiry	inquiry	NOUN
ftr-410	1174	17	as	as	ADP
ftr-410	1174	18	to	to	ADP
ftr-410	1174	19	whether	whether	SCONJ
ftr-410	1174	20	the	the	DET
ftr-410	1174	21	arrangement	arrangement	NOUN
ftr-410	1174	22	more	more	ADV
ftr-410	1174	23	closely	closely	ADV
ftr-410	1174	24	resembles	resemble	VERB
ftr-410	1174	25	a	a	DET
ftr-410	1174	26	substitution	substitution	NOUN
ftr-410	1174	27	or	or	CCONJ
ftr-410	1174	28	capital	capital	NOUN
ftr-410	1174	29	gain	gain	NOUN
ftr-410	1174	30	type	type	NOUN
ftr-410	1174	31	of	of	ADP
ftr-410	1174	32	transaction	transaction	NOUN
ftr-410	1174	33	.	.	PUNCT
ftr-410	1175	1	lattera	lattera	NOUN
ftr-410	1175	2	,	,	PUNCT
ftr-410	1175	3	437	437	NUM
ftr-410	1175	4	f.3d	f.3d	NUM
ftr-410	1175	5	at	at	ADP
ftr-410	1175	6	405	405	NUM
ftr-410	1175	7	-	-	SYM
ftr-410	1175	8	06	06	NUM
ftr-410	1175	9	.	.	PUNCT
ftr-410	1176	1	if	if	SCONJ
ftr-410	1176	2	the	the	DET
ftr-410	1176	3	issue	issue	NOUN
ftr-410	1176	4	2006	2006	NUM
ftr-410	1176	5	]	]	PUNCT
ftr-410	1176	6	florida	florida	PROPN
ftr-410	1176	7	tax	tax	PROPN
ftr-410	1176	8	review	review	NOUN
ftr-410	1176	9	doctrine	doctrine	NOUN
ftr-410	1176	10	in	in	ADP
ftr-410	1176	11	two	two	NUM
ftr-410	1176	12	cases	case	NOUN
ftr-410	1176	13	notwithstanding	notwithstanding	ADP
ftr-410	1176	14	the	the	DET
ftr-410	1176	15	fact	fact	NOUN
ftr-410	1176	16	,	,	PUNCT
ftr-410	1176	17	from	from	ADP
ftr-410	1176	18	the	the	DET
ftr-410	1176	19	third	third	ADJ
ftr-410	1176	20	circuit	circuit	NOUN
ftr-410	1176	21	's	's	PART
ftr-410	1176	22	perspective	perspective	NOUN
ftr-410	1176	23	,	,	PUNCT
ftr-410	1176	24	that	that	SCONJ
ftr-410	1176	25	the	the	DET
ftr-410	1176	26	taxpayer	taxpayer	NOUN
ftr-410	1176	27	's	's	PART
ftr-410	1176	28	profit	profit	NOUN
ftr-410	1176	29	could	could	AUX
ftr-410	1176	30	be	be	AUX
ftr-410	1176	31	viewed	view	VERB
ftr-410	1176	32	as	as	ADP
ftr-410	1176	33	attributable	attributable	ADJ
ftr-410	1176	34	to	to	ADP
ftr-410	1176	35	appreciation	appreciation	NOUN
ftr-410	1176	36	accruing	accrue	VERB
ftr-410	1176	37	during	during	ADP
ftr-410	1176	38	the	the	DET
ftr-410	1176	39	taxpayer	taxpayer	NOUN
ftr-410	1176	40	's	's	PART
ftr-410	1176	41	ownership	ownership	NOUN
ftr-410	1176	42	of	of	ADP
ftr-410	1176	43	the	the	DET
ftr-410	1176	44	asset	asset	NOUN
ftr-410	1176	45	.	.	PUNCT
ftr-410	1177	1	20	20	NUM
ftr-410	1177	2	3	3	NUM
ftr-410	1177	3	based	base	VERB
ftr-410	1177	4	on	on	ADP
ftr-410	1177	5	these	these	DET
ftr-410	1177	6	cases	case	NOUN
ftr-410	1177	7	,	,	PUNCT
ftr-410	1177	8	the	the	DET
ftr-410	1177	9	court	court	NOUN
ftr-410	1177	10	concluded	conclude	VERB
ftr-410	1177	11	that	that	SCONJ
ftr-410	1177	12	the	the	DET
ftr-410	1177	13	appreciation	appreciation	NOUN
ftr-410	1177	14	-	-	PUNCT
ftr-410	1177	15	over	over	ADP
ftr-410	1177	16	-	-	PUNCT
ftr-410	1177	17	time	time	NOUN
ftr-410	1177	18	criterion	criterion	NOUN
ftr-410	1177	19	could	could	AUX
ftr-410	1177	20	not	not	PART
ftr-410	1177	21	entirely	entirely	ADV
ftr-410	1177	22	explain	explain	VERB
ftr-410	1177	23	the	the	DET
ftr-410	1177	24	outcome	outcome	NOUN
ftr-410	1177	25	of	of	ADP
ftr-410	1177	26	the	the	DET
ftr-410	1177	27	supreme	supreme	PROPN
ftr-410	1177	28	court	court	PROPN
ftr-410	1177	29	's	's	PART
ftr-410	1177	30	cases	case	NOUN
ftr-410	1177	31	,	,	PUNCT
ftr-410	1177	32	thus	thus	ADV
ftr-410	1177	33	justifying	justify	VERB
ftr-410	1177	34	its	its	PRON
ftr-410	1177	35	decision	decision	NOUN
ftr-410	1177	36	to	to	PART
ftr-410	1177	37	exclude	exclude	VERB
ftr-410	1177	38	the	the	DET
ftr-410	1177	39	criterion	criterion	NOUN
ftr-410	1177	40	from	from	ADP
ftr-410	1177	41	its	its	PRON
ftr-410	1177	42	framework.2	framework.2	PROPN
ftr-410	1177	43	°	°	ADP
ftr-410	1177	44	4	4	NUM
ftr-410	1177	45	ultimately	ultimately	ADV
ftr-410	1177	46	,	,	PUNCT
ftr-410	1177	47	applying	apply	VERB
ftr-410	1177	48	its	its	PRON
ftr-410	1177	49	own	own	ADJ
ftr-410	1177	50	framework	framework	NOUN
ftr-410	1177	51	,	,	PUNCT
ftr-410	1177	52	the	the	DET
ftr-410	1177	53	third	third	ADJ
ftr-410	1177	54	circuit	circuit	NOUN
ftr-410	1177	55	nevertheless	nevertheless	ADV
ftr-410	1177	56	reached	reach	VERB
ftr-410	1177	57	the	the	DET
ftr-410	1177	58	same	same	ADJ
ftr-410	1177	59	outcome	outcome	NOUN
ftr-410	1177	60	as	as	ADP
ftr-410	1177	61	the	the	DET
ftr-410	1177	62	ninth	ninth	ADJ
ftr-410	1177	63	circuit	circuit	NOUN
ftr-410	1177	64	in	in	ADP
ftr-410	1177	65	maginnis	maginnis	PROPN
ftr-410	1177	66	:	:	PUNCT
ftr-410	1177	67	the	the	DET
ftr-410	1177	68	sale	sale	NOUN
ftr-410	1177	69	of	of	ADP
ftr-410	1177	70	the	the	DET
ftr-410	1177	71	right	right	NOUN
ftr-410	1177	72	to	to	PART
ftr-410	1177	73	receive	receive	VERB
ftr-410	1177	74	lottery	lottery	NOUN
ftr-410	1177	75	proceeds	proceed	NOUN
ftr-410	1177	76	produces	produce	VERB
ftr-410	1177	77	ordinary	ordinary	ADJ
ftr-410	1177	78	income	income	NOUN
ftr-410	1177	79	under	under	ADP
ftr-410	1177	80	the	the	DET
ftr-410	1177	81	substitution	substitution	NOUN
ftr-410	1177	82	doctrine.2	doctrine.2	NOUN
ftr-410	1177	83	5	5	NUM
ftr-410	1177	84	the	the	DET
ftr-410	1177	85	third	third	ADJ
ftr-410	1177	86	circuit	circuit	NOUN
ftr-410	1177	87	's	's	PART
ftr-410	1177	88	failure	failure	NOUN
ftr-410	1177	89	to	to	PART
ftr-410	1177	90	incorporate	incorporate	VERB
ftr-410	1177	91	the	the	DET
ftr-410	1177	92	appreciation	appreciation	NOUN
ftr-410	1177	93	-	-	PUNCT
ftr-410	1177	94	over	over	ADP
ftr-410	1177	95	-	-	PUNCT
ftr-410	1177	96	time	time	NOUN
ftr-410	1177	97	criterion	criterion	NOUN
ftr-410	1177	98	into	into	ADP
ftr-410	1177	99	its	its	PRON
ftr-410	1177	100	framework	framework	NOUN
ftr-410	1177	101	reflects	reflect	VERB
ftr-410	1177	102	a	a	DET
ftr-410	1177	103	misreading	misreading	NOUN
ftr-410	1177	104	of	of	ADP
ftr-410	1177	105	the	the	DET
ftr-410	1177	106	supreme	supreme	PROPN
ftr-410	1177	107	court	court	PROPN
ftr-410	1177	108	's	's	PART
ftr-410	1177	109	substitution	substitution	NOUN
ftr-410	1177	110	cases	case	NOUN
ftr-410	1177	111	.	.	PUNCT
ftr-410	1178	1	surprisingly	surprisingly	ADV
ftr-410	1178	2	,	,	PUNCT
ftr-410	1178	3	the	the	DET
ftr-410	1178	4	third	third	ADJ
ftr-410	1178	5	circuit	circuit	NOUN
ftr-410	1178	6	does	do	AUX
ftr-410	1178	7	not	not	PART
ftr-410	1178	8	acknowledge	acknowledge	VERB
ftr-410	1178	9	that	that	SCONJ
ftr-410	1178	10	the	the	PRON
ftr-410	1178	11	is	be	AUX
ftr-410	1178	12	not	not	PART
ftr-410	1178	13	resolved	resolve	VERB
ftr-410	1178	14	under	under	ADP
ftr-410	1178	15	this	this	DET
ftr-410	1178	16	test	test	NOUN
ftr-410	1178	17	,	,	PUNCT
ftr-410	1178	18	it	it	PRON
ftr-410	1178	19	becomes	become	VERB
ftr-410	1178	20	necessary	necessary	ADJ
ftr-410	1178	21	to	to	PART
ftr-410	1178	22	determine	determine	VERB
ftr-410	1178	23	whether	whether	SCONJ
ftr-410	1178	24	,	,	PUNCT
ftr-410	1178	25	in	in	ADP
ftr-410	1178	26	the	the	DET
ftr-410	1178	27	court	court	NOUN
ftr-410	1178	28	's	's	PART
ftr-410	1178	29	terminology	terminology	NOUN
ftr-410	1178	30	,	,	PUNCT
ftr-410	1178	31	the	the	DET
ftr-410	1178	32	taxpayer	taxpayer	NOUN
ftr-410	1178	33	has	have	AUX
ftr-410	1178	34	disposed	dispose	VERB
ftr-410	1178	35	of	of	ADP
ftr-410	1178	36	a	a	DET
ftr-410	1178	37	vertical	vertical	ADJ
ftr-410	1178	38	slice	slice	NOUN
ftr-410	1178	39	(	(	PUNCT
ftr-410	1178	40	i.e.	i.e.	X
ftr-410	1178	41	,	,	PUNCT
ftr-410	1178	42	where	where	SCONJ
ftr-410	1178	43	the	the	DET
ftr-410	1178	44	taxpayer	taxpayer	NOUN
ftr-410	1178	45	sells	sell	VERB
ftr-410	1178	46	a	a	DET
ftr-410	1178	47	complete	complete	ADJ
ftr-410	1178	48	undivided	undivided	ADJ
ftr-410	1178	49	property	property	NOUN
ftr-410	1178	50	interest	interest	NOUN
ftr-410	1178	51	)	)	PUNCT
ftr-410	1178	52	or	or	CCONJ
ftr-410	1178	53	a	a	DET
ftr-410	1178	54	horizontal	horizontal	ADJ
ftr-410	1178	55	slice	slice	NOUN
ftr-410	1178	56	(	(	PUNCT
ftr-410	1178	57	i.e.	i.e.	X
ftr-410	1178	58	,	,	PUNCT
ftr-410	1178	59	where	where	SCONJ
ftr-410	1178	60	the	the	DET
ftr-410	1178	61	taxpayer	taxpayer	NOUN
ftr-410	1178	62	disposes	dispose	VERB
ftr-410	1178	63	of	of	ADP
ftr-410	1178	64	a	a	DET
ftr-410	1178	65	part	part	NOUN
ftr-410	1178	66	of	of	ADP
ftr-410	1178	67	his	his	PRON
ftr-410	1178	68	property	property	NOUN
ftr-410	1178	69	interest	interest	NOUN
ftr-410	1178	70	and	and	CCONJ
ftr-410	1178	71	also	also	ADV
ftr-410	1178	72	retains	retain	VERB
ftr-410	1178	73	a	a	DET
ftr-410	1178	74	portion	portion	NOUN
ftr-410	1178	75	,	,	PUNCT
ftr-410	1178	76	too	too	ADV
ftr-410	1178	77	)	)	PUNCT
ftr-410	1178	78	.	.	PUNCT
ftr-410	1179	1	i	i	PRON
ftr-410	1179	2	d.	d.	PROPN
ftr-410	1179	3	at	at	ADP
ftr-410	1179	4	406	406	NUM
ftr-410	1179	5	-	-	SYM
ftr-410	1179	6	07	07	NUM
ftr-410	1179	7	.	.	PUNCT
ftr-410	1180	1	where	where	SCONJ
ftr-410	1180	2	there	there	PRON
ftr-410	1180	3	is	be	VERB
ftr-410	1180	4	a	a	DET
ftr-410	1180	5	disposition	disposition	NOUN
ftr-410	1180	6	of	of	ADP
ftr-410	1180	7	a	a	DET
ftr-410	1180	8	horizontal	horizontal	ADJ
ftr-410	1180	9	slice	slice	NOUN
ftr-410	1180	10	,	,	PUNCT
ftr-410	1180	11	the	the	DET
ftr-410	1180	12	substitution	substitution	NOUN
ftr-410	1180	13	doctrine	doctrine	NOUN
ftr-410	1180	14	is	be	AUX
ftr-410	1180	15	to	to	PART
ftr-410	1180	16	be	be	AUX
ftr-410	1180	17	applied	apply	VERB
ftr-410	1180	18	.	.	PUNCT
ftr-410	1181	1	i	i	PRON
ftr-410	1181	2	d.	d.	PROPN
ftr-410	1181	3	at	at	ADP
ftr-410	1181	4	407	407	NUM
ftr-410	1181	5	.	.	PUNCT
ftr-410	1182	1	on	on	ADP
ftr-410	1182	2	the	the	DET
ftr-410	1182	3	other	other	ADJ
ftr-410	1182	4	hand	hand	NOUN
ftr-410	1182	5	,	,	PUNCT
ftr-410	1182	6	in	in	ADP
ftr-410	1182	7	the	the	DET
ftr-410	1182	8	case	case	NOUN
ftr-410	1182	9	of	of	ADP
ftr-410	1182	10	a	a	DET
ftr-410	1182	11	vertical	vertical	ADJ
ftr-410	1182	12	slice	slice	NOUN
ftr-410	1182	13	,	,	PUNCT
ftr-410	1182	14	a	a	DET
ftr-410	1182	15	further	further	ADJ
ftr-410	1182	16	determination	determination	NOUN
ftr-410	1182	17	must	must	AUX
ftr-410	1182	18	be	be	AUX
ftr-410	1182	19	made	make	VERB
ftr-410	1182	20	:	:	PUNCT
ftr-410	1182	21	whether	whether	SCONJ
ftr-410	1182	22	the	the	DET
ftr-410	1182	23	taxpayer	taxpayer	NOUN
ftr-410	1182	24	disposes	dispose	VERB
ftr-410	1182	25	of	of	ADP
ftr-410	1182	26	the	the	DET
ftr-410	1182	27	right	right	NOUN
ftr-410	1182	28	to	to	PART
ftr-410	1182	29	receive	receive	VERB
ftr-410	1182	30	income	income	NOUN
ftr-410	1182	31	that	that	PRON
ftr-410	1182	32	has	have	AUX
ftr-410	1182	33	already	already	ADV
ftr-410	1182	34	been	be	AUX
ftr-410	1182	35	earned	earn	VERB
ftr-410	1182	36	,	,	PUNCT
ftr-410	1182	37	i	i	PRON
ftr-410	1182	38	d.	d.	VERB
ftr-410	1182	39	at	at	ADP
ftr-410	1182	40	407	407	NUM
ftr-410	1182	41	-	-	SYM
ftr-410	1182	42	09	09	NUM
ftr-410	1182	43	,	,	PUNCT
ftr-410	1182	44	or	or	CCONJ
ftr-410	1182	45	,	,	PUNCT
ftr-410	1182	46	instead	instead	ADV
ftr-410	1182	47	,	,	PUNCT
ftr-410	1182	48	the	the	DET
ftr-410	1182	49	right	right	NOUN
ftr-410	1182	50	to	to	PART
ftr-410	1182	51	receive	receive	VERB
ftr-410	1182	52	income	income	NOUN
ftr-410	1182	53	to	to	PART
ftr-410	1182	54	be	be	AUX
ftr-410	1182	55	earned	earn	VERB
ftr-410	1182	56	.	.	PUNCT
ftr-410	1183	1	the	the	DET
ftr-410	1183	2	doctrine	doctrine	NOUN
ftr-410	1183	3	is	be	AUX
ftr-410	1183	4	to	to	PART
ftr-410	1183	5	be	be	AUX
ftr-410	1183	6	applied	apply	VERB
ftr-410	1183	7	in	in	ADP
ftr-410	1183	8	the	the	DET
ftr-410	1183	9	former	former	ADJ
ftr-410	1183	10	but	but	CCONJ
ftr-410	1183	11	not	not	PART
ftr-410	1183	12	the	the	DET
ftr-410	1183	13	latter	latter	ADJ
ftr-410	1183	14	case	case	NOUN
ftr-410	1183	15	.	.	PUNCT
ftr-410	1184	1	see	see	VERB
ftr-410	1184	2	i	i	PRON
ftr-410	1184	3	d.	d.	PROPN
ftr-410	1184	4	at	at	ADP
ftr-410	1184	5	409	409	NUM
ftr-410	1184	6	.	.	NOUN
ftr-410	1184	7	203	203	NUM
ftr-410	1184	8	.	.	PUNCT
ftr-410	1185	1	see	see	VERB
ftr-410	1185	2	i	i	PRON
ftr-410	1185	3	d.	d.	PROPN
ftr-410	1185	4	at	at	ADP
ftr-410	1185	5	405	405	NUM
ftr-410	1185	6	(	(	PUNCT
ftr-410	1185	7	indicating	indicate	VERB
ftr-410	1185	8	that	that	SCONJ
ftr-410	1185	9	the	the	DET
ftr-410	1185	10	supreme	supreme	PROPN
ftr-410	1185	11	court	court	PROPN
ftr-410	1185	12	had	have	AUX
ftr-410	1185	13	invoked	invoke	VERB
ftr-410	1185	14	the	the	DET
ftr-410	1185	15	substitution	substitution	NOUN
ftr-410	1185	16	doctrine	doctrine	NOUN
ftr-410	1185	17	,	,	PUNCT
ftr-410	1185	18	even	even	ADV
ftr-410	1185	19	though	though	SCONJ
ftr-410	1185	20	the	the	DET
ftr-410	1185	21	taxpayers	taxpayer	NOUN
ftr-410	1185	22	held	hold	VERB
ftr-410	1185	23	investment	investment	NOUN
ftr-410	1185	24	assets	asset	NOUN
ftr-410	1185	25	capable	capable	ADJ
ftr-410	1185	26	of	of	ADP
ftr-410	1185	27	appreciation	appreciation	NOUN
ftr-410	1185	28	,	,	PUNCT
ftr-410	1185	29	in	in	ADP
ftr-410	1185	30	comm	comm	NOUN
ftr-410	1185	31	'	'	NOUN
ftr-410	1185	32	r	r	NOUN
ftr-410	1185	33	v.	v.	ADP
ftr-410	1185	34	p.	p.	PROPN
ftr-410	1185	35	g.	g.	PROPN
ftr-410	1185	36	lake	lake	PROPN
ftr-410	1185	37	,	,	PUNCT
ftr-410	1185	38	inc	inc	PROPN
ftr-410	1185	39	.	.	PROPN
ftr-410	1185	40	,	,	PUNCT
ftr-410	1185	41	356	356	NUM
ftr-410	1185	42	u.s	u.s	PROPN
ftr-410	1185	43	.	.	PROPN
ftr-410	1185	44	260	260	NUM
ftr-410	1185	45	(	(	PUNCT
ftr-410	1185	46	1958	1958	NUM
ftr-410	1185	47	)	)	PUNCT
ftr-410	1185	48	,	,	PUNCT
ftr-410	1185	49	and	and	CCONJ
ftr-410	1185	50	hort	hort	PROPN
ftr-410	1185	51	v.	v.	ADP
ftr-410	1185	52	comm	comm	NOUN
ftr-410	1185	53	'	'	PUNCT
ftr-410	1185	54	r	r	NOUN
ftr-410	1185	55	,	,	PUNCT
ftr-410	1185	56	313	313	NUM
ftr-410	1185	57	u.s	u.s	PROPN
ftr-410	1185	58	.	.	PROPN
ftr-410	1185	59	28	28	NUM
ftr-410	1185	60	(	(	PUNCT
ftr-410	1185	61	1941	1941	NUM
ftr-410	1185	62	)	)	PUNCT
ftr-410	1185	63	)	)	PUNCT
ftr-410	1185	64	.	.	PUNCT
ftr-410	1186	1	it	it	PRON
ftr-410	1186	2	is	be	AUX
ftr-410	1186	3	certainly	certainly	ADV
ftr-410	1186	4	plausible	plausible	ADJ
ftr-410	1186	5	that	that	SCONJ
ftr-410	1186	6	,	,	PUNCT
ftr-410	1186	7	in	in	ADP
ftr-410	1186	8	p.	p.	PROPN
ftr-410	1186	9	g.	g.	PROPN
ftr-410	1186	10	lake	lake	PROPN
ftr-410	1186	11	,	,	PUNCT
ftr-410	1186	12	the	the	DET
ftr-410	1186	13	amount	amount	NOUN
ftr-410	1186	14	received	receive	VERB
ftr-410	1186	15	by	by	ADP
ftr-410	1186	16	the	the	DET
ftr-410	1186	17	taxpayer	taxpayer	NOUN
ftr-410	1186	18	was	be	AUX
ftr-410	1186	19	attributable	attributable	ADJ
ftr-410	1186	20	in	in	ADP
ftr-410	1186	21	part	part	NOUN
ftr-410	1186	22	to	to	ADP
ftr-410	1186	23	appreciation	appreciation	NOUN
ftr-410	1186	24	in	in	ADP
ftr-410	1186	25	the	the	DET
ftr-410	1186	26	taxpayer	taxpayer	NOUN
ftr-410	1186	27	's	's	PART
ftr-410	1186	28	investment	investment	NOUN
ftr-410	1186	29	(	(	PUNCT
ftr-410	1186	30	i.e.	i.e.	X
ftr-410	1186	31	,	,	PUNCT
ftr-410	1186	32	the	the	DET
ftr-410	1186	33	price	price	NOUN
ftr-410	1186	34	the	the	DET
ftr-410	1186	35	taxpayer	taxpayer	NOUN
ftr-410	1186	36	received	receive	VERB
ftr-410	1186	37	for	for	ADP
ftr-410	1186	38	selling	sell	VERB
ftr-410	1186	39	the	the	DET
ftr-410	1186	40	oil	oil	NOUN
ftr-410	1186	41	payment	payment	NOUN
ftr-410	1186	42	right	right	NOUN
ftr-410	1186	43	may	may	AUX
ftr-410	1186	44	well	well	ADV
ftr-410	1186	45	have	have	AUX
ftr-410	1186	46	stemmed	stem	VERB
ftr-410	1186	47	in	in	ADP
ftr-410	1186	48	part	part	NOUN
ftr-410	1186	49	from	from	ADP
ftr-410	1186	50	the	the	DET
ftr-410	1186	51	appreciation	appreciation	NOUN
ftr-410	1186	52	in	in	ADP
ftr-410	1186	53	the	the	DET
ftr-410	1186	54	underlying	underlie	VERB
ftr-410	1186	55	investment	investment	NOUN
ftr-410	1186	56	that	that	PRON
ftr-410	1186	57	had	have	AUX
ftr-410	1186	58	accrued	accrue	VERB
ftr-410	1186	59	during	during	ADP
ftr-410	1186	60	the	the	DET
ftr-410	1186	61	time	time	NOUN
ftr-410	1186	62	of	of	ADP
ftr-410	1186	63	the	the	DET
ftr-410	1186	64	taxpayer	taxpayer	NOUN
ftr-410	1186	65	's	's	PART
ftr-410	1186	66	ownership	ownership	NOUN
ftr-410	1186	67	)	)	PUNCT
ftr-410	1186	68	.	.	PUNCT
ftr-410	1187	1	in	in	ADP
ftr-410	1187	2	hort	hort	PROPN
ftr-410	1187	3	,	,	PUNCT
ftr-410	1187	4	on	on	ADP
ftr-410	1187	5	the	the	DET
ftr-410	1187	6	other	other	ADJ
ftr-410	1187	7	hand	hand	NOUN
ftr-410	1187	8	,	,	PUNCT
ftr-410	1187	9	contrary	contrary	ADV
ftr-410	1187	10	to	to	ADP
ftr-410	1187	11	the	the	DET
ftr-410	1187	12	third	third	ADJ
ftr-410	1187	13	circuit	circuit	NOUN
ftr-410	1187	14	's	's	PART
ftr-410	1187	15	characterization	characterization	NOUN
ftr-410	1187	16	,	,	PUNCT
ftr-410	1187	17	the	the	DET
ftr-410	1187	18	amount	amount	NOUN
ftr-410	1187	19	the	the	DET
ftr-410	1187	20	taxpayer	taxpayer	NOUN
ftr-410	1187	21	/	/	SYM
ftr-410	1187	22	lessor	lessor	NOUN
ftr-410	1187	23	received	receive	VERB
ftr-410	1187	24	from	from	ADP
ftr-410	1187	25	the	the	DET
ftr-410	1187	26	lessee	lessee	NOUN
ftr-410	1187	27	as	as	ADP
ftr-410	1187	28	consideration	consideration	NOUN
ftr-410	1187	29	for	for	ADP
ftr-410	1187	30	canceling	cancel	VERB
ftr-410	1187	31	the	the	DET
ftr-410	1187	32	lease	lease	NOUN
ftr-410	1187	33	does	do	AUX
ftr-410	1187	34	not	not	PART
ftr-410	1187	35	appear	appear	VERB
ftr-410	1187	36	to	to	PART
ftr-410	1187	37	reflect	reflect	VERB
ftr-410	1187	38	appreciation	appreciation	NOUN
ftr-410	1187	39	in	in	ADP
ftr-410	1187	40	the	the	DET
ftr-410	1187	41	underlying	underlie	VERB
ftr-410	1187	42	investment	investment	NOUN
ftr-410	1187	43	.	.	PUNCT
ftr-410	1188	1	204	204	NUM
ftr-410	1188	2	.	.	X
ftr-410	1189	1	lattera	lattera	NOUN
ftr-410	1189	2	,	,	PUNCT
ftr-410	1189	3	437	437	NUM
ftr-410	1189	4	f.3d	f.3d	NUM
ftr-410	1189	5	at	at	ADP
ftr-410	1189	6	405	405	NUM
ftr-410	1189	7	.	.	PUNCT
ftr-410	1190	1	in	in	ADP
ftr-410	1190	2	supporting	support	VERB
ftr-410	1190	3	its	its	PRON
ftr-410	1190	4	argument	argument	NOUN
ftr-410	1190	5	against	against	ADP
ftr-410	1190	6	the	the	DET
ftr-410	1190	7	use	use	NOUN
ftr-410	1190	8	of	of	ADP
ftr-410	1190	9	the	the	DET
ftr-410	1190	10	appreciation	appreciation	NOUN
ftr-410	1190	11	-	-	PUNCT
ftr-410	1190	12	over	over	ADP
ftr-410	1190	13	-	-	PUNCT
ftr-410	1190	14	time	time	NOUN
ftr-410	1190	15	criterion	criterion	NOUN
ftr-410	1190	16	,	,	PUNCT
ftr-410	1190	17	the	the	DET
ftr-410	1190	18	court	court	NOUN
ftr-410	1190	19	uses	use	VERB
ftr-410	1190	20	a	a	DET
ftr-410	1190	21	car	car	NOUN
ftr-410	1190	22	as	as	ADP
ftr-410	1190	23	an	an	DET
ftr-410	1190	24	example	example	NOUN
ftr-410	1190	25	.	.	PUNCT
ftr-410	1191	1	i	i	PRON
ftr-410	1191	2	d.	d.	PROPN
ftr-410	1191	3	at	at	ADP
ftr-410	1191	4	405	405	NUM
ftr-410	1191	5	.	.	PUNCT
ftr-410	1192	1	since	since	SCONJ
ftr-410	1192	2	,	,	PUNCT
ftr-410	1192	3	the	the	DET
ftr-410	1192	4	court	court	NOUN
ftr-410	1192	5	says	say	VERB
ftr-410	1192	6	,	,	PUNCT
ftr-410	1192	7	cars	car	NOUN
ftr-410	1192	8	tend	tend	VERB
ftr-410	1192	9	to	to	PART
ftr-410	1192	10	decline	decline	VERB
ftr-410	1192	11	in	in	ADP
ftr-410	1192	12	value	value	NOUN
ftr-410	1192	13	,	,	PUNCT
ftr-410	1192	14	use	use	NOUN
ftr-410	1192	15	of	of	ADP
ftr-410	1192	16	the	the	DET
ftr-410	1192	17	appreciation	appreciation	NOUN
ftr-410	1192	18	-	-	PUNCT
ftr-410	1192	19	over	over	ADP
ftr-410	1192	20	-	-	PUNCT
ftr-410	1192	21	time	time	NOUN
ftr-410	1192	22	criterion	criterion	NOUN
ftr-410	1192	23	would	would	AUX
ftr-410	1192	24	create	create	VERB
ftr-410	1192	25	an	an	DET
ftr-410	1192	26	anomalous	anomalous	ADJ
ftr-410	1192	27	result	result	NOUN
ftr-410	1192	28	in	in	ADP
ftr-410	1192	29	this	this	DET
ftr-410	1192	30	context	context	NOUN
ftr-410	1192	31	:	:	PUNCT
ftr-410	1192	32	the	the	DET
ftr-410	1192	33	substitution	substitution	NOUN
ftr-410	1192	34	doctrine	doctrine	NOUN
ftr-410	1192	35	would	would	AUX
ftr-410	1192	36	always	always	ADV
ftr-410	1192	37	preclude	preclude	VERB
ftr-410	1192	38	capital	capital	NOUN
ftr-410	1192	39	gain	gain	NOUN
ftr-410	1192	40	treatment	treatment	NOUN
ftr-410	1192	41	on	on	ADP
ftr-410	1192	42	the	the	DET
ftr-410	1192	43	sale	sale	NOUN
ftr-410	1192	44	of	of	ADP
ftr-410	1192	45	a	a	DET
ftr-410	1192	46	car	car	NOUN
ftr-410	1192	47	.	.	PUNCT
ftr-410	1193	1	see	see	VERB
ftr-410	1193	2	i	i	PRON
ftr-410	1193	3	d.	d.	PROPN
ftr-410	1193	4	this	this	PRON
ftr-410	1193	5	is	be	AUX
ftr-410	1193	6	a	a	DET
ftr-410	1193	7	faulty	faulty	ADJ
ftr-410	1193	8	analysis	analysis	NOUN
ftr-410	1193	9	that	that	PRON
ftr-410	1193	10	is	be	AUX
ftr-410	1193	11	predicated	predicate	VERB
ftr-410	1193	12	on	on	ADP
ftr-410	1193	13	a	a	DET
ftr-410	1193	14	lack	lack	NOUN
ftr-410	1193	15	of	of	ADP
ftr-410	1193	16	understanding	understanding	NOUN
ftr-410	1193	17	of	of	ADP
ftr-410	1193	18	the	the	DET
ftr-410	1193	19	appreciation	appreciation	NOUN
ftr-410	1193	20	-	-	PUNCT
ftr-410	1193	21	over	over	ADP
ftr-410	1193	22	-	-	PUNCT
ftr-410	1193	23	time	time	NOUN
ftr-410	1193	24	criterion	criterion	NOUN
ftr-410	1193	25	and	and	CCONJ
ftr-410	1193	26	the	the	DET
ftr-410	1193	27	substitution	substitution	NOUN
ftr-410	1193	28	doctrine	doctrine	NOUN
ftr-410	1193	29	itself	itself	PRON
ftr-410	1193	30	.	.	PUNCT
ftr-410	1194	1	the	the	DET
ftr-410	1194	2	criterion	criterion	NOUN
ftr-410	1194	3	as	as	ADV
ftr-410	1194	4	well	well	ADV
ftr-410	1194	5	as	as	ADP
ftr-410	1194	6	the	the	DET
ftr-410	1194	7	doctrine	doctrine	NOUN
ftr-410	1194	8	can	can	AUX
ftr-410	1194	9	only	only	ADV
ftr-410	1194	10	have	have	VERB
ftr-410	1194	11	relevance	relevance	NOUN
ftr-410	1194	12	where	where	SCONJ
ftr-410	1194	13	the	the	DET
ftr-410	1194	14	transaction	transaction	NOUN
ftr-410	1194	15	produces	produce	VERB
ftr-410	1194	16	a	a	DET
ftr-410	1194	17	profit	profit	NOUN
ftr-410	1194	18	.	.	PUNCT
ftr-410	1195	1	the	the	DET
ftr-410	1195	2	doctrine	doctrine	NOUN
ftr-410	1195	3	can	can	AUX
ftr-410	1195	4	have	have	VERB
ftr-410	1195	5	no	no	DET
ftr-410	1195	6	application	application	NOUN
ftr-410	1195	7	where	where	SCONJ
ftr-410	1195	8	,	,	PUNCT
ftr-410	1195	9	as	as	ADP
ftr-410	1195	10	in	in	ADP
ftr-410	1195	11	the	the	DET
ftr-410	1195	12	car	car	NOUN
ftr-410	1195	13	example	example	NOUN
ftr-410	1195	14	,	,	PUNCT
ftr-410	1195	15	loss	loss	NOUN
ftr-410	1195	16	occurs	occur	VERB
ftr-410	1195	17	.	.	PUNCT
ftr-410	1196	1	as	as	ADV
ftr-410	1196	2	properly	properly	ADV
ftr-410	1196	3	applied	apply	VERB
ftr-410	1196	4	,	,	PUNCT
ftr-410	1196	5	the	the	DET
ftr-410	1196	6	substitution	substitution	NOUN
ftr-410	1196	7	doctrine	doctrine	NOUN
ftr-410	1196	8	converts	convert	VERB
ftr-410	1196	9	profit	profit	NOUN
ftr-410	1196	10	that	that	PRON
ftr-410	1196	11	would	would	AUX
ftr-410	1196	12	otherwise	otherwise	ADV
ftr-410	1196	13	qualify	qualify	VERB
ftr-410	1196	14	for	for	ADP
ftr-410	1196	15	capital	capital	NOUN
ftr-410	1196	16	gain	gain	NOUN
ftr-410	1196	17	treatment	treatment	NOUN
ftr-410	1196	18	into	into	ADP
ftr-410	1196	19	ordinary	ordinary	ADJ
ftr-410	1196	20	gain	gain	NOUN
ftr-410	1196	21	.	.	PUNCT
ftr-410	1197	1	thus	thus	ADV
ftr-410	1197	2	,	,	PUNCT
ftr-410	1197	3	in	in	ADP
ftr-410	1197	4	the	the	DET
ftr-410	1197	5	car	car	NOUN
ftr-410	1197	6	example	example	NOUN
ftr-410	1197	7	,	,	PUNCT
ftr-410	1197	8	should	should	AUX
ftr-410	1197	9	it	it	PRON
ftr-410	1197	10	for	for	ADP
ftr-410	1197	11	some	some	DET
ftr-410	1197	12	reason	reason	NOUN
ftr-410	1197	13	be	be	AUX
ftr-410	1197	14	sold	sell	VERB
ftr-410	1197	15	at	at	ADP
ftr-410	1197	16	a	a	DET
ftr-410	1197	17	profit	profit	NOUN
ftr-410	1197	18	,	,	PUNCT
ftr-410	1197	19	capital	capital	NOUN
ftr-410	1197	20	gain	gain	NOUN
ftr-410	1197	21	would	would	AUX
ftr-410	1197	22	result	result	VERB
ftr-410	1197	23	the	the	DET
ftr-410	1197	24	profit	profit	NOUN
ftr-410	1197	25	having	having	AUX
ftr-410	1197	26	accrued	accrue	VERB
ftr-410	1197	27	over	over	ADP
ftr-410	1197	28	the	the	DET
ftr-410	1197	29	period	period	NOUN
ftr-410	1197	30	of	of	ADP
ftr-410	1197	31	the	the	DET
ftr-410	1197	32	taxpayer	taxpayer	NOUN
ftr-410	1197	33	's	's	PART
ftr-410	1197	34	ownership	ownership	NOUN
ftr-410	1197	35	.	.	PUNCT
ftr-410	1198	1	205	205	NUM
ftr-410	1198	2	.	.	PUNCT
ftr-410	1199	1	i	i	PRON
ftr-410	1199	2	d.	d.	PROPN
ftr-410	1199	3	at	at	ADP
ftr-410	1199	4	405	405	NUM
ftr-410	1199	5	-	-	SYM
ftr-410	1199	6	10	10	NUM
ftr-410	1199	7	.	.	PUNCT
ftr-410	1200	1	[	[	X
ftr-410	1200	2	vol	vol	X
ftr-410	1200	3	7:9	7:9	NUM
ftr-410	1200	4	a	a	DET
ftr-410	1200	5	new	new	ADJ
ftr-410	1200	6	model	model	NOUN
ftr-410	1200	7	for	for	ADP
ftr-410	1200	8	identifying	identify	VERB
ftr-410	1200	9	basis	basis	NOUN
ftr-410	1200	10	in	in	ADP
ftr-410	1200	11	life	life	NOUN
ftr-410	1200	12	insurance	insurance	NOUN
ftr-410	1200	13	supreme	supreme	PROPN
ftr-410	1200	14	court	court	PROPN
ftr-410	1200	15	,	,	PUNCT
ftr-410	1200	16	in	in	ADP
ftr-410	1200	17	some	some	PRON
ftr-410	1200	18	of	of	ADP
ftr-410	1200	19	its	its	PRON
ftr-410	1200	20	decisions	decision	NOUN
ftr-410	1200	21	,	,	PUNCT
ftr-410	1200	22	explicitly	explicitly	ADV
ftr-410	1200	23	references	reference	VERB
ftr-410	1200	24	the	the	DET
ftr-410	1200	25	appreciationover	appreciationover	NOUN
ftr-410	1200	26	-	-	PUNCT
ftr-410	1200	27	time	time	NOUN
ftr-410	1200	28	criterion	criterion	NOUN
ftr-410	1200	29	when	when	SCONJ
ftr-410	1200	30	it	it	PRON
ftr-410	1200	31	invokes	invoke	VERB
ftr-410	1200	32	the	the	DET
ftr-410	1200	33	substitution	substitution	NOUN
ftr-410	1200	34	doctrine.2	doctrine.2	NOUN
ftr-410	1200	35	°	°	ADP
ftr-410	1200	36	6	6	NUM
ftr-410	1200	37	indeed	indeed	ADV
ftr-410	1200	38	,	,	PUNCT
ftr-410	1200	39	inexplicably	inexplicably	ADV
ftr-410	1200	40	,	,	PUNCT
ftr-410	1200	41	the	the	DET
ftr-410	1200	42	third	third	ADJ
ftr-410	1200	43	circuit	circuit	NOUN
ftr-410	1200	44	relies	rely	VERB
ftr-410	1200	45	upon	upon	SCONJ
ftr-410	1200	46	one	one	NUM
ftr-410	1200	47	of	of	ADP
ftr-410	1200	48	these	these	DET
ftr-410	1200	49	cases	case	NOUN
ftr-410	1200	50	,	,	PUNCT
ftr-410	1200	51	comm	comm	NOUN
ftr-410	1200	52	'	'	NOUN
ftr-410	1200	53	r	r	NOUN
ftr-410	1200	54	v.	v.	ADP
ftr-410	1200	55	p.	p.	NOUN
ftr-410	1200	56	g.lake,2	g.lake,2	VERB
ftr-410	1201	1	°	°	ADP
ftr-410	1201	2	7	7	NUM
ftr-410	1201	3	in	in	ADP
ftr-410	1201	4	its	its	PRON
ftr-410	1201	5	attempt	attempt	NOUN
ftr-410	1201	6	to	to	PART
ftr-410	1201	7	demonstrate	demonstrate	VERB
ftr-410	1201	8	the	the	DET
ftr-410	1201	9	supreme	supreme	PROPN
ftr-410	1201	10	court	court	PROPN
ftr-410	1201	11	's	's	PART
ftr-410	1201	12	failure	failure	NOUN
ftr-410	1201	13	to	to	PART
ftr-410	1201	14	apply	apply	VERB
ftr-410	1201	15	the	the	DET
ftr-410	1201	16	appreciation	appreciation	NOUN
ftr-410	1201	17	-	-	PUNCT
ftr-410	1201	18	over	over	ADP
ftr-410	1201	19	-	-	PUNCT
ftr-410	1201	20	time	time	NOUN
ftr-410	1201	21	criterion	criterion	NOUN
ftr-410	1201	22	20	20	NUM
ftr-410	1201	23	8	8	NUM
ftr-410	1201	24	seemingly	seemingly	ADV
ftr-410	1201	25	oblivious	oblivious	ADJ
ftr-410	1201	26	to	to	ADP
ftr-410	1201	27	the	the	DET
ftr-410	1201	28	fact	fact	NOUN
ftr-410	1201	29	that	that	SCONJ
ftr-410	1201	30	the	the	DET
ftr-410	1201	31	p.	p.	PROPN
ftr-410	1201	32	g.	g.	PROPN
ftr-410	1201	33	lake	lake	PROPN
ftr-410	1201	34	decision	decision	PROPN
ftr-410	1201	35	explicitly	explicitly	ADV
ftr-410	1201	36	alludes	allude	VERB
ftr-410	1201	37	to	to	ADP
ftr-410	1201	38	the	the	DET
ftr-410	1201	39	criterion	criterion	NOUN
ftr-410	1201	40	in	in	ADP
ftr-410	1201	41	explicating	explicate	VERB
ftr-410	1201	42	the	the	DET
ftr-410	1201	43	policy	policy	NOUN
ftr-410	1201	44	rationale	rationale	NOUN
ftr-410	1201	45	underlying	underlie	VERB
ftr-410	1201	46	the	the	DET
ftr-410	1201	47	capital	capital	NOUN
ftr-410	1201	48	gain	gain	NOUN
ftr-410	1201	49	concept.2	concept.2	NOUN
ftr-410	1201	50	°	°	ADP
ftr-410	1201	51	9	9	NUM
ftr-410	1201	52	what	what	PRON
ftr-410	1201	53	accounts	account	VERB
ftr-410	1201	54	for	for	ADP
ftr-410	1201	55	the	the	DET
ftr-410	1201	56	third	third	ADJ
ftr-410	1201	57	circuit	circuit	NOUN
ftr-410	1201	58	's	's	PART
ftr-410	1201	59	resistance	resistance	NOUN
ftr-410	1201	60	to	to	ADP
ftr-410	1201	61	the	the	DET
ftr-410	1201	62	appreciation	appreciation	NOUN
ftr-410	1201	63	-	-	PUNCT
ftr-410	1201	64	overtime	overtime	NOUN
ftr-410	1201	65	criterion	criterion	NOUN
ftr-410	1201	66	?	?	PUNCT
ftr-410	1202	1	this	this	DET
ftr-410	1202	2	illustration	illustration	NOUN
ftr-410	1202	3	should	should	AUX
ftr-410	1202	4	provide	provide	VERB
ftr-410	1202	5	some	some	DET
ftr-410	1202	6	insight	insight	NOUN
ftr-410	1202	7	:	:	PUNCT
ftr-410	1202	8	suppose	suppose	VERB
ftr-410	1202	9	a	a	DET
ftr-410	1202	10	taxpayer	taxpayer	NOUN
ftr-410	1202	11	purchases	purchase	VERB
ftr-410	1202	12	stock	stock	NOUN
ftr-410	1202	13	at	at	ADP
ftr-410	1202	14	a	a	DET
ftr-410	1202	15	cost	cost	NOUN
ftr-410	1202	16	of	of	ADP
ftr-410	1202	17	$	$	SYM
ftr-410	1202	18	10,000	10,000	NUM
ftr-410	1202	19	and	and	CCONJ
ftr-410	1202	20	then	then	ADV
ftr-410	1202	21	one	one	NUM
ftr-410	1202	22	year	year	NOUN
ftr-410	1202	23	later	later	ADV
ftr-410	1202	24	,	,	PUNCT
ftr-410	1202	25	when	when	SCONJ
ftr-410	1202	26	its	its	PRON
ftr-410	1202	27	value	value	NOUN
ftr-410	1202	28	has	have	AUX
ftr-410	1202	29	increased	increase	VERB
ftr-410	1202	30	to	to	ADP
ftr-410	1202	31	$	$	SYM
ftr-410	1202	32	15,000	15,000	NUM
ftr-410	1202	33	,	,	PUNCT
ftr-410	1202	34	sells	sell	VERB
ftr-410	1202	35	the	the	DET
ftr-410	1202	36	right	right	NOUN
ftr-410	1202	37	to	to	PART
ftr-410	1202	38	receive	receive	VERB
ftr-410	1202	39	dividends	dividend	NOUN
ftr-410	1202	40	on	on	ADP
ftr-410	1202	41	the	the	DET
ftr-410	1202	42	stock	stock	NOUN
ftr-410	1202	43	for	for	ADP
ftr-410	1202	44	a	a	DET
ftr-410	1202	45	period	period	NOUN
ftr-410	1202	46	of	of	ADP
ftr-410	1202	47	,	,	PUNCT
ftr-410	1202	48	say	say	INTJ
ftr-410	1202	49	,	,	PUNCT
ftr-410	1202	50	three	three	NUM
ftr-410	1202	51	years	year	NOUN
ftr-410	1202	52	.	.	PUNCT
ftr-410	1203	1	under	under	ADP
ftr-410	1203	2	supreme	supreme	PROPN
ftr-410	1203	3	court	court	PROPN
ftr-410	1203	4	precedent	precedent	NOUN
ftr-410	1203	5	,	,	PUNCT
ftr-410	1203	6	the	the	DET
ftr-410	1203	7	sale	sale	NOUN
ftr-410	1203	8	is	be	AUX
ftr-410	1203	9	clearly	clearly	ADV
ftr-410	1203	10	subject	subject	ADJ
ftr-410	1203	11	to	to	ADP
ftr-410	1203	12	the	the	DET
ftr-410	1203	13	substitution	substitution	NOUN
ftr-410	1203	14	doctrine	doctrine	NOUN
ftr-410	1203	15	and	and	CCONJ
ftr-410	1203	16	therefore	therefore	ADV
ftr-410	1203	17	produces	produce	VERB
ftr-410	1203	18	ordinary	ordinary	ADJ
ftr-410	1203	19	income.21	income.21	NOUN
ftr-410	1203	20	°	°	NOUN
ftr-410	1203	21	yet	yet	ADV
ftr-410	1203	22	,	,	PUNCT
ftr-410	1203	23	in	in	ADP
ftr-410	1203	24	what	what	PRON
ftr-410	1203	25	was	be	AUX
ftr-410	1203	26	presumably	presumably	ADV
ftr-410	1203	27	the	the	DET
ftr-410	1203	28	third	third	ADJ
ftr-410	1203	29	circuit	circuit	NOUN
ftr-410	1203	30	's	's	PART
ftr-410	1203	31	perception	perception	NOUN
ftr-410	1203	32	,	,	PUNCT
ftr-410	1203	33	some	some	PRON
ftr-410	1203	34	of	of	ADP
ftr-410	1203	35	the	the	DET
ftr-410	1203	36	sales	sale	NOUN
ftr-410	1203	37	proceeds	proceed	NOUN
ftr-410	1203	38	could	could	AUX
ftr-410	1203	39	be	be	AUX
ftr-410	1203	40	conceivably	conceivably	ADV
ftr-410	1203	41	viewed	view	VERB
ftr-410	1203	42	as	as	ADP
ftr-410	1203	43	attributable	attributable	ADJ
ftr-410	1203	44	to	to	ADP
ftr-410	1203	45	the	the	DET
ftr-410	1203	46	appreciation	appreciation	NOUN
ftr-410	1203	47	accruing	accrue	VERB
ftr-410	1203	48	during	during	ADP
ftr-410	1203	49	the	the	DET
ftr-410	1203	50	year	year	NOUN
ftr-410	1203	51	of	of	ADP
ftr-410	1203	52	ownership	ownership	NOUN
ftr-410	1203	53	(	(	PUNCT
ftr-410	1203	54	if	if	SCONJ
ftr-410	1203	55	,	,	PUNCT
ftr-410	1203	56	for	for	ADP
ftr-410	1203	57	example	example	NOUN
ftr-410	1203	58	,	,	PUNCT
ftr-410	1203	59	the	the	DET
ftr-410	1203	60	company	company	NOUN
ftr-410	1203	61	prospers	prosper	VERB
ftr-410	1203	62	and	and	CCONJ
ftr-410	1203	63	the	the	DET
ftr-410	1203	64	increase	increase	NOUN
ftr-410	1203	65	in	in	ADP
ftr-410	1203	66	the	the	DET
ftr-410	1203	67	value	value	NOUN
ftr-410	1203	68	of	of	ADP
ftr-410	1203	69	the	the	DET
ftr-410	1203	70	stock	stock	NOUN
ftr-410	1203	71	corresponds	correspond	VERB
ftr-410	1203	72	with	with	ADP
ftr-410	1203	73	an	an	DET
ftr-410	1203	74	increased	increase	VERB
ftr-410	1203	75	dividend	dividend	NOUN
ftr-410	1203	76	,	,	PUNCT
ftr-410	1203	77	some	some	DET
ftr-410	1203	78	portion	portion	NOUN
ftr-410	1203	79	of	of	ADP
ftr-410	1203	80	the	the	DET
ftr-410	1203	81	sale	sale	NOUN
ftr-410	1203	82	proceeds	proceed	NOUN
ftr-410	1203	83	could	could	AUX
ftr-410	1203	84	be	be	AUX
ftr-410	1203	85	seen	see	VERB
ftr-410	1203	86	as	as	ADP
ftr-410	1203	87	related	relate	VERB
ftr-410	1203	88	to	to	ADP
ftr-410	1203	89	the	the	DET
ftr-410	1203	90	appreciation	appreciation	NOUN
ftr-410	1203	91	)	)	PUNCT
ftr-410	1203	92	.	.	PUNCT
ftr-410	1204	1	one	one	PRON
ftr-410	1204	2	can	can	AUX
ftr-410	1204	3	surmise	surmise	VERB
ftr-410	1204	4	that	that	SCONJ
ftr-410	1204	5	the	the	DET
ftr-410	1204	6	third	third	ADJ
ftr-410	1204	7	circuit	circuit	NOUN
ftr-410	1204	8	may	may	AUX
ftr-410	1204	9	have	have	AUX
ftr-410	1204	10	been	be	AUX
ftr-410	1204	11	concerned	concern	VERB
ftr-410	1204	12	that	that	SCONJ
ftr-410	1204	13	,	,	PUNCT
ftr-410	1204	14	if	if	SCONJ
ftr-410	1204	15	it	it	PRON
ftr-410	1204	16	included	include	VERB
ftr-410	1204	17	the	the	DET
ftr-410	1204	18	criterion	criterion	NOUN
ftr-410	1204	19	in	in	ADP
ftr-410	1204	20	its	its	PRON
ftr-410	1204	21	framework	framework	NOUN
ftr-410	1204	22	,	,	PUNCT
ftr-410	1204	23	capital	capital	NOUN
ftr-410	1204	24	gain	gain	NOUN
ftr-410	1204	25	treatment	treatment	NOUN
ftr-410	1204	26	would	would	AUX
ftr-410	1204	27	become	become	VERB
ftr-410	1204	28	available	available	ADJ
ftr-410	1204	29	in	in	ADP
ftr-410	1204	30	this	this	DET
ftr-410	1204	31	example	example	NOUN
ftr-410	1204	32	a	a	DET
ftr-410	1204	33	result	result	NOUN
ftr-410	1204	34	that	that	PRON
ftr-410	1204	35	is	be	AUX
ftr-410	1204	36	palpably	palpably	ADV
ftr-410	1204	37	wrong	wrong	ADJ
ftr-410	1204	38	.	.	PUNCT
ftr-410	1205	1	contrary	contrary	ADJ
ftr-410	1205	2	to	to	ADP
ftr-410	1205	3	this	this	DET
ftr-410	1205	4	thinking	thinking	NOUN
ftr-410	1205	5	,	,	PUNCT
ftr-410	1205	6	however	however	ADV
ftr-410	1205	7	,	,	PUNCT
ftr-410	1205	8	there	there	PRON
ftr-410	1205	9	is	be	VERB
ftr-410	1205	10	no	no	DET
ftr-410	1205	11	tension	tension	NOUN
ftr-410	1205	12	between	between	ADP
ftr-410	1205	13	the	the	DET
ftr-410	1205	14	appreciation	appreciation	NOUN
ftr-410	1205	15	-	-	PUNCT
ftr-410	1205	16	over	over	ADP
ftr-410	1205	17	-	-	PUNCT
ftr-410	1205	18	time	time	NOUN
ftr-410	1205	19	criterion	criterion	NOUN
ftr-410	1205	20	and	and	CCONJ
ftr-410	1205	21	ordinary	ordinary	ADJ
ftr-410	1205	22	income	income	NOUN
ftr-410	1205	23	treatment	treatment	NOUN
ftr-410	1205	24	for	for	ADP
ftr-410	1205	25	such	such	DET
ftr-410	1205	26	a	a	DET
ftr-410	1205	27	dividend	dividend	NOUN
ftr-410	1205	28	sale	sale	NOUN
ftr-410	1205	29	transaction	transaction	NOUN
ftr-410	1205	30	,	,	PUNCT
ftr-410	1205	31	for	for	ADP
ftr-410	1205	32	the	the	DET
ftr-410	1205	33	taxpayer	taxpayer	NOUN
ftr-410	1205	34	in	in	ADP
ftr-410	1205	35	this	this	DET
ftr-410	1205	36	example	example	NOUN
ftr-410	1205	37	would	would	AUX
ftr-410	1205	38	not	not	PART
ftr-410	1205	39	be	be	AUX
ftr-410	1205	40	able	able	ADJ
ftr-410	1205	41	to	to	PART
ftr-410	1205	42	establish	establish	VERB
ftr-410	1205	43	that	that	SCONJ
ftr-410	1205	44	the	the	DET
ftr-410	1205	45	entire	entire	ADJ
ftr-410	1205	46	income	income	NOUN
ftr-410	1205	47	(	(	PUNCT
ftr-410	1205	48	or	or	CCONJ
ftr-410	1205	49	gain	gain	NOUN
ftr-410	1205	50	)	)	PUNCT
ftr-410	1205	51	generated	generate	VERB
ftr-410	1205	52	by	by	ADP
ftr-410	1205	53	the	the	DET
ftr-410	1205	54	sale	sale	NOUN
ftr-410	1205	55	was	be	AUX
ftr-410	1205	56	attributable	attributable	ADJ
ftr-410	1205	57	to	to	ADP
ftr-410	1205	58	appreciation	appreciation	NOUN
ftr-410	1205	59	.	.	PUNCT
ftr-410	1206	1	at	at	ADP
ftr-410	1206	2	best	well	ADV
ftr-410	1206	3	,	,	PUNCT
ftr-410	1206	4	the	the	DET
ftr-410	1206	5	taxpayer	taxpayer	NOUN
ftr-410	1206	6	might	might	AUX
ftr-410	1206	7	be	be	AUX
ftr-410	1206	8	able	able	ADJ
ftr-410	1206	9	to	to	PART
ftr-410	1206	10	show	show	VERB
ftr-410	1206	11	that	that	SCONJ
ftr-410	1206	12	a	a	DET
ftr-410	1206	13	portion	portion	NOUN
ftr-410	1206	14	of	of	ADP
ftr-410	1206	15	the	the	DET
ftr-410	1206	16	profit	profit	NOUN
ftr-410	1206	17	could	could	AUX
ftr-410	1206	18	be	be	AUX
ftr-410	1206	19	so	so	ADV
ftr-410	1206	20	attributed	attribute	VERB
ftr-410	1206	21	.	.	PUNCT
ftr-410	1207	1	this	this	PRON
ftr-410	1207	2	can	can	AUX
ftr-410	1207	3	be	be	AUX
ftr-410	1207	4	contrasted	contrast	VERB
ftr-410	1207	5	with	with	ADP
ftr-410	1207	6	a	a	DET
ftr-410	1207	7	typical	typical	ADJ
ftr-410	1207	8	case	case	NOUN
ftr-410	1207	9	in	in	ADP
ftr-410	1207	10	which	which	PRON
ftr-410	1207	11	capital	capital	NOUN
ftr-410	1207	12	gain	gain	NOUN
ftr-410	1207	13	treatment	treatment	NOUN
ftr-410	1207	14	is	be	AUX
ftr-410	1207	15	appropriate	appropriate	ADJ
ftr-410	1207	16	:	:	PUNCT
ftr-410	1207	17	where	where	SCONJ
ftr-410	1207	18	the	the	DET
ftr-410	1207	19	entire	entire	ADJ
ftr-410	1207	20	gain	gain	NOUN
ftr-410	1207	21	is	be	AUX
ftr-410	1207	22	clearly	clearly	ADV
ftr-410	1207	23	the	the	DET
ftr-410	1207	24	product	product	NOUN
ftr-410	1207	25	of	of	ADP
ftr-410	1207	26	appreciation	appreciation	NOUN
ftr-410	1207	27	in	in	ADP
ftr-410	1207	28	the	the	DET
ftr-410	1207	29	investment	investment	NOUN
ftr-410	1207	30	.	.	PUNCT
ftr-410	1208	1	thus	thus	ADV
ftr-410	1208	2	,	,	PUNCT
ftr-410	1208	3	the	the	DET
ftr-410	1208	4	third	third	ADJ
ftr-410	1208	5	circuit	circuit	NOUN
ftr-410	1208	6	could	could	AUX
ftr-410	1208	7	have	have	AUX
ftr-410	1208	8	embraced	embrace	VERB
ftr-410	1208	9	the	the	DET
ftr-410	1208	10	appreciationover	appreciationover	NOUN
ftr-410	1208	11	-	-	PUNCT
ftr-410	1208	12	time	time	NOUN
ftr-410	1208	13	criterion	criterion	NOUN
ftr-410	1208	14	without	without	ADP
ftr-410	1208	15	permitting	permit	VERB
ftr-410	1208	16	capital	capital	NOUN
ftr-410	1208	17	gain	gain	NOUN
ftr-410	1208	18	treatment	treatment	NOUN
ftr-410	1208	19	in	in	ADP
ftr-410	1208	20	the	the	DET
ftr-410	1208	21	dividend	dividend	NOUN
ftr-410	1208	22	sale	sale	NOUN
ftr-410	1208	23	example	example	NOUN
ftr-410	1208	24	.	.	PUNCT
ftr-410	1209	1	it	it	PRON
ftr-410	1209	2	could	could	AUX
ftr-410	1209	3	have	have	AUX
ftr-410	1209	4	done	do	VERB
ftr-410	1209	5	so	so	ADV
ftr-410	1209	6	by	by	ADP
ftr-410	1209	7	making	make	VERB
ftr-410	1209	8	the	the	DET
ftr-410	1209	9	substitution	substitution	NOUN
ftr-410	1209	10	doctrine	doctrine	NOUN
ftr-410	1209	11	operative	operative	ADJ
ftr-410	1209	12	where	where	SCONJ
ftr-410	1209	13	,	,	PUNCT
ftr-410	1209	14	as	as	ADP
ftr-410	1209	15	in	in	ADP
ftr-410	1209	16	the	the	DET
ftr-410	1209	17	example	example	NOUN
ftr-410	1209	18	,	,	PUNCT
ftr-410	1209	19	a	a	DET
ftr-410	1209	20	taxpayer	taxpayer	NOUN
ftr-410	1209	21	can	can	AUX
ftr-410	1209	22	not	not	PART
ftr-410	1209	23	establish	establish	VERB
ftr-410	1209	24	that	that	SCONJ
ftr-410	1209	25	the	the	DET
ftr-410	1209	26	entire	entire	ADJ
ftr-410	1209	27	gain	gain	NOUN
ftr-410	1209	28	is	be	AUX
ftr-410	1209	29	attributable	attributable	ADJ
ftr-410	1209	30	to	to	ADP
ftr-410	1209	31	appreciation	appreciation	NOUN
ftr-410	1209	32	over	over	ADP
ftr-410	1209	33	time	time	NOUN
ftr-410	1209	34	.	.	PUNCT
ftr-410	1210	1	simply	simply	ADV
ftr-410	1210	2	put	put	VERB
ftr-410	1210	3	,	,	PUNCT
ftr-410	1210	4	the	the	DET
ftr-410	1210	5	third	third	ADJ
ftr-410	1210	6	circuit	circuit	NOUN
ftr-410	1210	7	's	's	PART
ftr-410	1210	8	reading	reading	NOUN
ftr-410	1210	9	of	of	ADP
ftr-410	1210	10	the	the	DET
ftr-410	1210	11	206	206	NUM
ftr-410	1210	12	.	.	PUNCT
ftr-410	1211	1	see	see	VERB
ftr-410	1211	2	united	united	PROPN
ftr-410	1211	3	states	states	PROPN
ftr-410	1211	4	v	v	ADP
ftr-410	1211	5	midland	midland	PROPN
ftr-410	1211	6	-	-	PUNCT
ftr-410	1211	7	ross	ross	PROPN
ftr-410	1211	8	corp	corp	PROPN
ftr-410	1211	9	.	.	PROPN
ftr-410	1211	10	,	,	PUNCT
ftr-410	1211	11	381	381	NUM
ftr-410	1211	12	u.s	u.s	PROPN
ftr-410	1211	13	.	.	PROPN
ftr-410	1211	14	54	54	NUM
ftr-410	1211	15	,	,	PUNCT
ftr-410	1211	16	57	57	NUM
ftr-410	1211	17	(	(	PUNCT
ftr-410	1211	18	1965	1965	NUM
ftr-410	1211	19	)	)	PUNCT
ftr-410	1211	20	;	;	PUNCT
ftr-410	1211	21	comm'r	comm'r	PROPN
ftr-410	1211	22	v.	v.	ADP
ftr-410	1211	23	gillette	gillette	PROPN
ftr-410	1211	24	motor	motor	PROPN
ftr-410	1211	25	transp	transp	PROPN
ftr-410	1211	26	.	.	PROPN
ftr-410	1211	27	,	,	PUNCT
ftr-410	1211	28	inc	inc	PROPN
ftr-410	1211	29	.	.	PROPN
ftr-410	1211	30	,	,	PUNCT
ftr-410	1211	31	364	364	NUM
ftr-410	1211	32	u.s	u.s	PROPN
ftr-410	1211	33	.	.	PROPN
ftr-410	1211	34	130	130	NUM
ftr-410	1211	35	,	,	PUNCT
ftr-410	1211	36	134	134	NUM
ftr-410	1211	37	(	(	PUNCT
ftr-410	1211	38	1960	1960	NUM
ftr-410	1211	39	)	)	PUNCT
ftr-410	1211	40	.	.	PUNCT
ftr-410	1212	1	207	207	NUM
ftr-410	1212	2	.	.	PUNCT
ftr-410	1213	1	see	see	VERB
ftr-410	1213	2	lattera	lattera	NOUN
ftr-410	1213	3	,	,	PUNCT
ftr-410	1213	4	437	437	NUM
ftr-410	1213	5	f.3d	f.3d	NUM
ftr-410	1213	6	at	at	ADP
ftr-410	1213	7	405	405	NUM
ftr-410	1213	8	(	(	PUNCT
ftr-410	1213	9	referencing	reference	VERB
ftr-410	1213	10	the	the	DET
ftr-410	1213	11	supreme	supreme	PROPN
ftr-410	1213	12	court	court	PROPN
ftr-410	1213	13	decision	decision	NOUN
ftr-410	1213	14	in	in	ADP
ftr-410	1213	15	p.	p.	PROPN
ftr-410	1213	16	g.	g.	PROPN
ftr-410	1213	17	lake	lake	PROPN
ftr-410	1213	18	)	)	PUNCT
ftr-410	1213	19	.	.	PUNCT
ftr-410	1214	1	208	208	NUM
ftr-410	1214	2	.	.	PUNCT
ftr-410	1215	1	the	the	DET
ftr-410	1215	2	court	court	NOUN
ftr-410	1215	3	also	also	ADV
ftr-410	1215	4	referenced	reference	VERB
ftr-410	1215	5	the	the	DET
ftr-410	1215	6	supreme	supreme	PROPN
ftr-410	1215	7	court	court	PROPN
ftr-410	1215	8	's	's	PART
ftr-410	1215	9	decision	decision	NOUN
ftr-410	1215	10	inhort	inhort	NOUN
ftr-410	1215	11	,	,	PUNCT
ftr-410	1215	12	313	313	NUM
ftr-410	1215	13	u.s	u.s	PROPN
ftr-410	1215	14	.	.	PROPN
ftr-410	1215	15	at	at	ADP
ftr-410	1215	16	28	28	NUM
ftr-410	1215	17	.	.	PUNCT
ftr-410	1216	1	see	see	VERB
ftr-410	1216	2	lattera	lattera	NOUN
ftr-410	1216	3	,	,	PUNCT
ftr-410	1216	4	437	437	NUM
ftr-410	1216	5	f.3d	f.3d	NUM
ftr-410	1216	6	at	at	ADP
ftr-410	1216	7	405	405	NUM
ftr-410	1216	8	.	.	PUNCT
ftr-410	1217	1	209	209	NUM
ftr-410	1217	2	.	.	PUNCT
ftr-410	1218	1	see	see	VERB
ftr-410	1218	2	p.g	p.g	PROPN
ftr-410	1218	3	.	.	PROPN
ftr-410	1218	4	lake	lake	PROPN
ftr-410	1218	5	,	,	PUNCT
ftr-410	1218	6	356	356	NUM
ftr-410	1218	7	u.s	u.s	PROPN
ftr-410	1218	8	.	.	PROPN
ftr-410	1218	9	at	at	ADP
ftr-410	1218	10	265	265	NUM
ftr-410	1218	11	.	.	PUNCT
ftr-410	1218	12	210	210	NUM
ftr-410	1218	13	.	.	PUNCT
ftr-410	1219	1	see	see	VERB
ftr-410	1219	2	comm	comm	NOUN
ftr-410	1219	3	'	'	NOUN
ftr-410	1219	4	r	r	NOUN
ftr-410	1219	5	v.	v.	ADP
ftr-410	1219	6	p.g	p.g	PROPN
ftr-410	1219	7	.	.	PROPN
ftr-410	1219	8	lake	lake	PROPN
ftr-410	1219	9	,	,	PUNCT
ftr-410	1219	10	356	356	NUM
ftr-410	1219	11	u.s	u.s	PROPN
ftr-410	1219	12	.	.	PROPN
ftr-410	1219	13	260	260	NUM
ftr-410	1219	14	(	(	PUNCT
ftr-410	1219	15	1958	1958	NUM
ftr-410	1219	16	)	)	PUNCT
ftr-410	1219	17	(	(	PUNCT
ftr-410	1219	18	involving	involve	VERB
ftr-410	1219	19	similar	similar	ADJ
ftr-410	1219	20	facts	fact	NOUN
ftr-410	1219	21	conceming	conceme	VERB
ftr-410	1219	22	the	the	DET
ftr-410	1219	23	sale	sale	NOUN
ftr-410	1219	24	of	of	ADP
ftr-410	1219	25	an	an	DET
ftr-410	1219	26	oil	oil	NOUN
ftr-410	1219	27	payment	payment	NOUN
ftr-410	1219	28	right	right	ADV
ftr-410	1219	29	where	where	SCONJ
ftr-410	1219	30	the	the	DET
ftr-410	1219	31	taxpayer	taxpayer	NOUN
ftr-410	1219	32	retained	retain	VERB
ftr-410	1219	33	the	the	DET
ftr-410	1219	34	underlying	underlie	VERB
ftr-410	1219	35	asset	asset	NOUN
ftr-410	1219	36	)	)	PUNCT
ftr-410	1219	37	;	;	PUNCT
ftr-410	1219	38	see	see	VERB
ftr-410	1219	39	also	also	ADV
ftr-410	1219	40	estate	estate	NOUN
ftr-410	1219	41	of	of	ADP
ftr-410	1219	42	frank	frank	PROPN
ftr-410	1219	43	d.	d.	PROPN
ftr-410	1219	44	stranahan	stranahan	PROPN
ftr-410	1219	45	v.	v.	ADP
ftr-410	1219	46	comm'r	comm'r	NOUN
ftr-410	1219	47	,	,	PUNCT
ftr-410	1219	48	472	472	NUM
ftr-410	1219	49	f.2d	f.2d	X
ftr-410	1219	50	867	867	NUM
ftr-410	1219	51	(	(	PUNCT
ftr-410	1219	52	6th	6th	ADJ
ftr-410	1219	53	cir	cir	NOUN
ftr-410	1219	54	.	.	PROPN
ftr-410	1219	55	1973	1973	NUM
ftr-410	1219	56	)	)	PUNCT
ftr-410	1219	57	(	(	PUNCT
ftr-410	1219	58	applying	apply	VERB
ftr-410	1219	59	p.	p.	NOUN
ftr-410	1219	60	g.	g.	PROPN
ftr-410	1219	61	lake	lake	PROPN
ftr-410	1219	62	in	in	ADP
ftr-410	1219	63	the	the	DET
ftr-410	1219	64	context	context	NOUN
ftr-410	1219	65	of	of	ADP
ftr-410	1219	66	such	such	DET
ftr-410	1219	67	a	a	DET
ftr-410	1219	68	dividend	dividend	NOUN
ftr-410	1219	69	sale	sale	NOUN
ftr-410	1219	70	)	)	PUNCT
ftr-410	1219	71	.	.	PUNCT
ftr-410	1220	1	2006	2006	NUM
ftr-410	1220	2	]	]	PUNCT
ftr-410	1220	3	florida	florida	PROPN
ftr-410	1220	4	tax	tax	PROPN
ftr-410	1220	5	review	review	PROPN
ftr-410	1220	6	supreme	supreme	PROPN
ftr-410	1220	7	court	court	PROPN
ftr-410	1220	8	's	's	PART
ftr-410	1220	9	substitution	substitution	NOUN
ftr-410	1220	10	cases	case	NOUN
ftr-410	1220	11	is	be	AUX
ftr-410	1220	12	not	not	PART
ftr-410	1220	13	a	a	DET
ftr-410	1220	14	faithful	faithful	ADJ
ftr-410	1220	15	one	one	NOUN
ftr-410	1220	16	.	.	PUNCT
ftr-410	1221	1	a	a	DET
ftr-410	1221	2	more	more	ADV
ftr-410	1221	3	accurate	accurate	ADJ
ftr-410	1221	4	reading	reading	NOUN
ftr-410	1221	5	of	of	ADP
ftr-410	1221	6	the	the	DET
ftr-410	1221	7	cases	case	NOUN
ftr-410	1221	8	is	be	AUX
ftr-410	1221	9	as	as	SCONJ
ftr-410	1221	10	follows	follow	VERB
ftr-410	1221	11	:	:	PUNCT
ftr-410	1221	12	unless	unless	SCONJ
ftr-410	1221	13	a	a	DET
ftr-410	1221	14	taxpayer	taxpayer	NOUN
ftr-410	1221	15	is	be	AUX
ftr-410	1221	16	able	able	ADJ
ftr-410	1221	17	to	to	PART
ftr-410	1221	18	establish	establish	VERB
ftr-410	1221	19	that	that	SCONJ
ftr-410	1221	20	the	the	DET
ftr-410	1221	21	entire	entire	ADJ
ftr-410	1221	22	gain	gain	NOUN
ftr-410	1221	23	is	be	AUX
ftr-410	1221	24	attributable	attributable	ADJ
ftr-410	1221	25	to	to	ADP
ftr-410	1221	26	appreciation	appreciation	NOUN
ftr-410	1221	27	over	over	ADP
ftr-410	1221	28	time	time	NOUN
ftr-410	1221	29	,	,	PUNCT
ftr-410	1221	30	the	the	DET
ftr-410	1221	31	substitution	substitution	NOUN
ftr-410	1221	32	doctrine	doctrine	NOUN
ftr-410	1221	33	is	be	AUX
ftr-410	1221	34	to	to	PART
ftr-410	1221	35	be	be	AUX
ftr-410	1221	36	applied	apply	VERB
ftr-410	1221	37	and	and	CCONJ
ftr-410	1221	38	ordinary	ordinary	ADJ
ftr-410	1221	39	income	income	NOUN
ftr-410	1221	40	results	result	NOUN
ftr-410	1221	41	.	.	PUNCT
ftr-410	1222	1	in	in	ADP
ftr-410	1222	2	the	the	DET
ftr-410	1222	3	lottery	lottery	NOUN
ftr-410	1222	4	cases	case	NOUN
ftr-410	1222	5	,	,	PUNCT
ftr-410	1222	6	as	as	SCONJ
ftr-410	1222	7	the	the	DET
ftr-410	1222	8	ninth	ninth	ADJ
ftr-410	1222	9	circuit	circuit	NOUN
ftr-410	1222	10	in	in	ADP
ftr-410	1222	11	maginnis	maginni	NOUN
ftr-410	1222	12	concluded	conclude	VERB
ftr-410	1222	13	,	,	PUNCT
ftr-410	1222	14	the	the	DET
ftr-410	1222	15	substitution	substitution	NOUN
ftr-410	1222	16	doctrine	doctrine	NOUN
ftr-410	1222	17	is	be	AUX
ftr-410	1222	18	properly	properly	ADV
ftr-410	1222	19	applied	apply	VERB
ftr-410	1222	20	because	because	SCONJ
ftr-410	1222	21	the	the	DET
ftr-410	1222	22	appreciation	appreciation	NOUN
ftr-410	1222	23	-	-	PUNCT
ftr-410	1222	24	over	over	ADP
ftr-410	1222	25	-	-	PUNCT
ftr-410	1222	26	time	time	NOUN
ftr-410	1222	27	criterion	criterion	NOUN
ftr-410	1222	28	,	,	PUNCT
ftr-410	1222	29	as	as	SCONJ
ftr-410	1222	30	conceived	conceive	VERB
ftr-410	1222	31	by	by	ADP
ftr-410	1222	32	the	the	DET
ftr-410	1222	33	supreme	supreme	PROPN
ftr-410	1222	34	court	court	PROPN
ftr-410	1222	35	,	,	PUNCT
ftr-410	1222	36	is	be	AUX
ftr-410	1222	37	not	not	PART
ftr-410	1222	38	satisfied	satisfied	ADJ
ftr-410	1222	39	.	.	PUNCT
ftr-410	1223	1	concededly	concededly	ADV
ftr-410	1223	2	,	,	PUNCT
ftr-410	1223	3	it	it	PRON
ftr-410	1223	4	is	be	AUX
ftr-410	1223	5	arguable	arguable	ADJ
ftr-410	1223	6	that	that	SCONJ
ftr-410	1223	7	a	a	DET
ftr-410	1223	8	taxpayer	taxpayer	NOUN
ftr-410	1223	9	who	who	PRON
ftr-410	1223	10	buys	buy	VERB
ftr-410	1223	11	a	a	DET
ftr-410	1223	12	lottery	lottery	NOUN
ftr-410	1223	13	ticket	ticket	NOUN
ftr-410	1223	14	and	and	CCONJ
ftr-410	1223	15	holds	hold	VERB
ftr-410	1223	16	it	it	PRON
ftr-410	1223	17	until	until	SCONJ
ftr-410	1223	18	the	the	DET
ftr-410	1223	19	drawing	drawing	NOUN
ftr-410	1223	20	is	be	AUX
ftr-410	1223	21	in	in	ADP
ftr-410	1223	22	a	a	DET
ftr-410	1223	23	somewhat	somewhat	ADV
ftr-410	1223	24	similar	similar	ADJ
ftr-410	1223	25	position	position	NOUN
ftr-410	1223	26	to	to	ADP
ftr-410	1223	27	a	a	DET
ftr-410	1223	28	typical	typical	ADJ
ftr-410	1223	29	stock	stock	NOUN
ftr-410	1223	30	investor	investor	NOUN
ftr-410	1223	31	who	who	PRON
ftr-410	1223	32	hopes	hope	VERB
ftr-410	1223	33	that	that	SCONJ
ftr-410	1223	34	the	the	DET
ftr-410	1223	35	company	company	NOUN
ftr-410	1223	36	in	in	ADP
ftr-410	1223	37	which	which	PRON
ftr-410	1223	38	he	he	PRON
ftr-410	1223	39	invests	invest	VERB
ftr-410	1223	40	will	will	AUX
ftr-410	1223	41	be	be	AUX
ftr-410	1223	42	awarded	award	VERB
ftr-410	1223	43	an	an	DET
ftr-410	1223	44	important	important	ADJ
ftr-410	1223	45	government	government	NOUN
ftr-410	1223	46	contract	contract	NOUN
ftr-410	1223	47	.	.	PUNCT
ftr-410	1224	1	in	in	ADP
ftr-410	1224	2	both	both	DET
ftr-410	1224	3	cases	case	NOUN
ftr-410	1224	4	,	,	PUNCT
ftr-410	1224	5	the	the	DET
ftr-410	1224	6	appreciation	appreciation	NOUN
ftr-410	1224	7	accrues	accrue	VERB
ftr-410	1224	8	at	at	ADP
ftr-410	1224	9	the	the	DET
ftr-410	1224	10	moment	moment	NOUN
ftr-410	1224	11	of	of	ADP
ftr-410	1224	12	the	the	DET
ftr-410	1224	13	favorable	favorable	ADJ
ftr-410	1224	14	event	event	NOUN
ftr-410	1224	15	(	(	PUNCT
ftr-410	1224	16	the	the	DET
ftr-410	1224	17	drawing	drawing	NOUN
ftr-410	1224	18	or	or	CCONJ
ftr-410	1224	19	the	the	DET
ftr-410	1224	20	contract	contract	NOUN
ftr-410	1224	21	award	award	NOUN
ftr-410	1224	22	)	)	PUNCT
ftr-410	1224	23	.	.	PUNCT
ftr-410	1225	1	yet	yet	CCONJ
ftr-410	1225	2	the	the	DET
ftr-410	1225	3	substitution	substitution	NOUN
ftr-410	1225	4	doctrine	doctrine	NOUN
ftr-410	1225	5	applies	apply	VERB
ftr-410	1225	6	in	in	ADP
ftr-410	1225	7	the	the	DET
ftr-410	1225	8	case	case	NOUN
ftr-410	1225	9	of	of	ADP
ftr-410	1225	10	the	the	DET
ftr-410	1225	11	lottery	lottery	NOUN
ftr-410	1225	12	but	but	CCONJ
ftr-410	1225	13	not	not	PART
ftr-410	1225	14	the	the	DET
ftr-410	1225	15	stock	stock	NOUN
ftr-410	1225	16	investment	investment	NOUN
ftr-410	1225	17	.	.	PUNCT
ftr-410	1226	1	so	so	ADV
ftr-410	1226	2	how	how	SCONJ
ftr-410	1226	3	does	do	AUX
ftr-410	1226	4	the	the	DET
ftr-410	1226	5	appreciation	appreciation	NOUN
ftr-410	1226	6	-	-	PUNCT
ftr-410	1226	7	over	over	ADP
ftr-410	1226	8	-	-	PUNCT
ftr-410	1226	9	time	time	NOUN
ftr-410	1226	10	criterion	criterion	NOUN
ftr-410	1226	11	permit	permit	VERB
ftr-410	1226	12	a	a	DET
ftr-410	1226	13	distinction	distinction	NOUN
ftr-410	1226	14	to	to	PART
ftr-410	1226	15	be	be	AUX
ftr-410	1226	16	made	make	VERB
ftr-410	1226	17	between	between	ADP
ftr-410	1226	18	these	these	DET
ftr-410	1226	19	two	two	NUM
ftr-410	1226	20	cases	case	NOUN
ftr-410	1226	21	?	?	PUNCT
ftr-410	1227	1	in	in	ADP
ftr-410	1227	2	formulating	formulate	VERB
ftr-410	1227	3	the	the	DET
ftr-410	1227	4	appreciation	appreciation	NOUN
ftr-410	1227	5	-	-	PUNCT
ftr-410	1227	6	over	over	ADP
ftr-410	1227	7	-	-	PUNCT
ftr-410	1227	8	time	time	NOUN
ftr-410	1227	9	criterion	criterion	NOUN
ftr-410	1227	10	,	,	PUNCT
ftr-410	1227	11	the	the	DET
ftr-410	1227	12	supreme	supreme	PROPN
ftr-410	1227	13	court	court	PROPN
ftr-410	1227	14	did	do	AUX
ftr-410	1227	15	not	not	PART
ftr-410	1227	16	intend	intend	VERB
ftr-410	1227	17	that	that	SCONJ
ftr-410	1227	18	it	it	PRON
ftr-410	1227	19	would	would	AUX
ftr-410	1227	20	be	be	AUX
ftr-410	1227	21	applied	apply	VERB
ftr-410	1227	22	so	so	SCONJ
ftr-410	1227	23	that	that	SCONJ
ftr-410	1227	24	capital	capital	NOUN
ftr-410	1227	25	gain	gain	NOUN
ftr-410	1227	26	treatment	treatment	NOUN
ftr-410	1227	27	could	could	AUX
ftr-410	1227	28	be	be	AUX
ftr-410	1227	29	obtained	obtain	VERB
ftr-410	1227	30	in	in	ADP
ftr-410	1227	31	a	a	DET
ftr-410	1227	32	case	case	NOUN
ftr-410	1227	33	like	like	ADP
ftr-410	1227	34	the	the	DET
ftr-410	1227	35	lottery	lottery	NOUN
ftr-410	1227	36	.	.	PUNCT
ftr-410	1228	1	as	as	SCONJ
ftr-410	1228	2	the	the	DET
ftr-410	1228	3	court	court	NOUN
ftr-410	1228	4	has	have	AUX
ftr-410	1228	5	indicated	indicate	VERB
ftr-410	1228	6	,	,	PUNCT
ftr-410	1228	7	the	the	DET
ftr-410	1228	8	criterion	criterion	NOUN
ftr-410	1228	9	is	be	AUX
ftr-410	1228	10	designed	design	VERB
ftr-410	1228	11	so	so	SCONJ
ftr-410	1228	12	that	that	SCONJ
ftr-410	1228	13	capital	capital	NOUN
ftr-410	1228	14	gain	gain	NOUN
ftr-410	1228	15	treatment	treatment	NOUN
ftr-410	1228	16	is	be	AUX
ftr-410	1228	17	targeted	target	VERB
ftr-410	1228	18	at	at	ADP
ftr-410	1228	19	taxpayers	taxpayer	NOUN
ftr-410	1228	20	who	who	PRON
ftr-410	1228	21	might	might	AUX
ftr-410	1228	22	otherwise	otherwise	ADV
ftr-410	1228	23	be	be	AUX
ftr-410	1228	24	deterred	deter	VERB
ftr-410	1228	25	from	from	ADP
ftr-410	1228	26	selling	sell	VERB
ftr-410	1228	27	their	their	PRON
ftr-410	1228	28	investment;21	investment;21	NOUN
ftr-410	1228	29	'	'	PUNCT
ftr-410	1228	30	the	the	DET
ftr-410	1228	31	stock	stock	NOUN
ftr-410	1228	32	investor	investor	NOUN
ftr-410	1228	33	might	might	AUX
ftr-410	1228	34	well	well	ADV
ftr-410	1228	35	be	be	AUX
ftr-410	1228	36	inclined	incline	VERB
ftr-410	1228	37	to	to	PART
ftr-410	1228	38	continue	continue	VERB
ftr-410	1228	39	holding	hold	VERB
ftr-410	1228	40	the	the	DET
ftr-410	1228	41	stock	stock	NOUN
ftr-410	1228	42	after	after	SCONJ
ftr-410	1228	43	the	the	DET
ftr-410	1228	44	favorable	favorable	ADJ
ftr-410	1228	45	contract	contract	NOUN
ftr-410	1228	46	is	be	AUX
ftr-410	1228	47	awarded	award	VERB
ftr-410	1228	48	to	to	ADP
ftr-410	1228	49	the	the	DET
ftr-410	1228	50	company	company	NOUN
ftr-410	1228	51	in	in	ADP
ftr-410	1228	52	order	order	NOUN
ftr-410	1228	53	to	to	PART
ftr-410	1228	54	avoid	avoid	VERB
ftr-410	1228	55	paying	pay	VERB
ftr-410	1228	56	the	the	DET
ftr-410	1228	57	tax	tax	NOUN
ftr-410	1228	58	on	on	ADP
ftr-410	1228	59	the	the	DET
ftr-410	1228	60	stock	stock	NOUN
ftr-410	1228	61	's	's	PART
ftr-410	1228	62	appreciation	appreciation	NOUN
ftr-410	1228	63	.	.	PUNCT
ftr-410	1229	1	in	in	ADP
ftr-410	1229	2	the	the	DET
ftr-410	1229	3	case	case	NOUN
ftr-410	1229	4	of	of	ADP
ftr-410	1229	5	the	the	DET
ftr-410	1229	6	lottery	lottery	NOUN
ftr-410	1229	7	,	,	PUNCT
ftr-410	1229	8	in	in	ADP
ftr-410	1229	9	contrast	contrast	NOUN
ftr-410	1229	10	,	,	PUNCT
ftr-410	1229	11	there	there	PRON
ftr-410	1229	12	is	be	VERB
ftr-410	1229	13	no	no	DET
ftr-410	1229	14	such	such	ADJ
ftr-410	1229	15	deterrent	deterrent	NOUN
ftr-410	1229	16	effect	effect	NOUN
ftr-410	1229	17	.	.	PUNCT
ftr-410	1230	1	once	once	SCONJ
ftr-410	1230	2	the	the	DET
ftr-410	1230	3	taxpayer	taxpayer	NOUN
ftr-410	1230	4	is	be	AUX
ftr-410	1230	5	chosen	choose	VERB
ftr-410	1230	6	as	as	ADP
ftr-410	1230	7	the	the	DET
ftr-410	1230	8	winner	winner	NOUN
ftr-410	1230	9	,	,	PUNCT
ftr-410	1230	10	unlike	unlike	ADP
ftr-410	1230	11	the	the	DET
ftr-410	1230	12	stock	stock	NOUN
ftr-410	1230	13	investor	investor	NOUN
ftr-410	1230	14	,	,	PUNCT
ftr-410	1230	15	he	he	PRON
ftr-410	1230	16	or	or	CCONJ
ftr-410	1230	17	she	she	PRON
ftr-410	1230	18	has	have	VERB
ftr-410	1230	19	no	no	DET
ftr-410	1230	20	option	option	NOUN
ftr-410	1230	21	by	by	ADP
ftr-410	1230	22	which	which	PRON
ftr-410	1230	23	to	to	PART
ftr-410	1230	24	defer	defer	VERB
ftr-410	1230	25	the	the	DET
ftr-410	1230	26	income	income	NOUN
ftr-410	1230	27	.	.	PUNCT
ftr-410	1231	1	given	give	VERB
ftr-410	1231	2	the	the	DET
ftr-410	1231	3	absence	absence	NOUN
ftr-410	1231	4	of	of	ADP
ftr-410	1231	5	any	any	DET
ftr-410	1231	6	deterrent	deterrent	NOUN
ftr-410	1231	7	effect	effect	NOUN
ftr-410	1231	8	in	in	ADP
ftr-410	1231	9	the	the	DET
ftr-410	1231	10	case	case	NOUN
ftr-410	1231	11	of	of	ADP
ftr-410	1231	12	the	the	DET
ftr-410	1231	13	lottery	lottery	NOUN
ftr-410	1231	14	winner	winner	NOUN
ftr-410	1231	15	,	,	PUNCT
ftr-410	1231	16	a	a	DET
ftr-410	1231	17	conclusion	conclusion	NOUN
ftr-410	1231	18	that	that	SCONJ
ftr-410	1231	19	the	the	DET
ftr-410	1231	20	appreciation	appreciation	NOUN
ftr-410	1231	21	-	-	PUNCT
ftr-410	1231	22	over	over	ADP
ftr-410	1231	23	-	-	PUNCT
ftr-410	1231	24	time	time	NOUN
ftr-410	1231	25	criterion	criterion	NOUN
ftr-410	1231	26	is	be	AUX
ftr-410	1231	27	satisfied	satisfied	ADJ
ftr-410	1231	28	in	in	ADP
ftr-410	1231	29	this	this	DET
ftr-410	1231	30	context	context	NOUN
ftr-410	1231	31	and	and	CCONJ
ftr-410	1231	32	that	that	SCONJ
ftr-410	1231	33	capital	capital	NOUN
ftr-410	1231	34	gain	gain	NOUN
ftr-410	1231	35	treatment	treatment	NOUN
ftr-410	1231	36	should	should	AUX
ftr-410	1231	37	therefore	therefore	ADV
ftr-410	1231	38	be	be	AUX
ftr-410	1231	39	appropriate	appropriate	ADJ
ftr-410	1231	40	would	would	AUX
ftr-410	1231	41	be	be	AUX
ftr-410	1231	42	inconsistent	inconsistent	ADJ
ftr-410	1231	43	with	with	ADP
ftr-410	1231	44	the	the	DET
ftr-410	1231	45	supreme	supreme	PROPN
ftr-410	1231	46	court	court	PROPN
ftr-410	1231	47	's	's	PART
ftr-410	1231	48	purpose	purpose	NOUN
ftr-410	1231	49	in	in	ADP
ftr-410	1231	50	establishing	establish	VERB
ftr-410	1231	51	it	it	PRON
ftr-410	1231	52	.	.	PUNCT
ftr-410	1232	1	the	the	DET
ftr-410	1232	2	taxpayers	taxpayer	NOUN
ftr-410	1232	3	in	in	ADP
ftr-410	1232	4	the	the	DET
ftr-410	1232	5	lottery	lottery	NOUN
ftr-410	1232	6	cases	case	NOUN
ftr-410	1232	7	are	be	AUX
ftr-410	1232	8	therefore	therefore	ADV
ftr-410	1232	9	appropriately	appropriately	ADV
ftr-410	1232	10	subject	subject	ADJ
ftr-410	1232	11	to	to	ADP
ftr-410	1232	12	the	the	DET
ftr-410	1232	13	substitution	substitution	NOUN
ftr-410	1232	14	doctrine.212	doctrine.212	PROPN
ftr-410	1232	15	the	the	DET
ftr-410	1232	16	lattera	lattera	NOUN
ftr-410	1232	17	framework	framework	NOUN
ftr-410	1232	18	fails	fail	VERB
ftr-410	1232	19	to	to	PART
ftr-410	1232	20	capture	capture	VERB
ftr-410	1232	21	not	not	PART
ftr-410	1232	22	only	only	ADV
ftr-410	1232	23	the	the	DET
ftr-410	1232	24	supreme	supreme	PROPN
ftr-410	1232	25	court	court	PROPN
ftr-410	1232	26	's	's	PART
ftr-410	1232	27	cases	case	NOUN
ftr-410	1232	28	but	but	CCONJ
ftr-410	1232	29	also	also	ADV
ftr-410	1232	30	a	a	DET
ftr-410	1232	31	widely	widely	ADV
ftr-410	1232	32	accepted	accept	VERB
ftr-410	1232	33	second	second	ADJ
ftr-410	1232	34	circuit	circuit	NOUN
ftr-410	1232	35	decision	decision	NOUN
ftr-410	1232	36	.	.	PUNCT
ftr-410	1233	1	by	by	ADP
ftr-410	1233	2	the	the	DET
ftr-410	1233	3	third	third	ADJ
ftr-410	1233	4	circuit	circuit	NOUN
ftr-410	1233	5	's	's	PART
ftr-410	1233	6	own	own	ADJ
ftr-410	1233	7	concession	concession	NOUN
ftr-410	1233	8	,	,	PUNCT
ftr-410	1233	9	its	its	PRON
ftr-410	1233	10	framework	framework	NOUN
ftr-410	1233	11	can	can	AUX
ftr-410	1233	12	not	not	PART
ftr-410	1233	13	account	account	VERB
ftr-410	1233	14	for	for	ADP
ftr-410	1233	15	the	the	DET
ftr-410	1233	16	outcome	outcome	NOUN
ftr-410	1233	17	in	in	ADP
ftr-410	1233	18	mcallister	mcallister	PROPN
ftr-410	1233	19	v.	v.	ADP
ftr-410	1233	20	comm	comm	NOUN
ftr-410	1233	21	'	'	PUNCT
ftr-410	1233	22	r213	r213	PROPN
ftr-410	1233	23	a	a	DET
ftr-410	1233	24	pro	pro	ADJ
ftr-410	1233	25	taxpayer	taxpayer	NOUN
ftr-410	1233	26	decision	decision	NOUN
ftr-410	1233	27	that	that	SCONJ
ftr-410	1233	28	even	even	ADV
ftr-410	1233	29	the	the	DET
ftr-410	1233	30	irs	irs	PROPN
ftr-410	1233	31	has	have	AUX
ftr-410	1233	32	embraced	embrace	VERB
ftr-410	1233	33	.	.	PUNCT
ftr-410	1234	1	"	"	PUNCT
ftr-410	1234	2	'	'	PUNCT
ftr-410	1234	3	it	it	PRON
ftr-410	1234	4	explains	explain	VERB
ftr-410	1234	5	away	away	ADV
ftr-410	1234	6	this	this	DET
ftr-410	1234	7	difficulty	difficulty	NOUN
ftr-410	1234	8	by	by	ADP
ftr-410	1234	9	concluding	conclude	VERB
ftr-410	1234	10	that	that	SCONJ
ftr-410	1234	11	mcallister	mcallister	NOUN
ftr-410	1234	12	was	be	AUX
ftr-410	1234	13	wrongly	wrongly	ADV
ftr-410	1234	14	decided.2	decided.2	VERB
ftr-410	1234	15	"	"	PUNCT
ftr-410	1234	16	'	'	PUNCT
ftr-410	1234	17	the	the	DET
ftr-410	1234	18	211	211	NUM
ftr-410	1234	19	.	.	PUNCT
ftr-410	1235	1	p.g	p.g	PROPN
ftr-410	1235	2	.	.	PROPN
ftr-410	1235	3	lake	lake	PROPN
ftr-410	1235	4	,	,	PUNCT
ftr-410	1235	5	356	356	NUM
ftr-410	1235	6	u.s	u.s	PROPN
ftr-410	1235	7	.	.	PROPN
ftr-410	1235	8	at	at	ADP
ftr-410	1235	9	265	265	NUM
ftr-410	1235	10	.	.	PUNCT
ftr-410	1235	11	212	212	NUM
ftr-410	1235	12	.	.	PUNCT
ftr-410	1236	1	in	in	ADP
ftr-410	1236	2	also	also	ADV
ftr-410	1236	3	holding	hold	VERB
ftr-410	1236	4	that	that	SCONJ
ftr-410	1236	5	the	the	DET
ftr-410	1236	6	sale	sale	NOUN
ftr-410	1236	7	of	of	ADP
ftr-410	1236	8	the	the	DET
ftr-410	1236	9	right	right	NOUN
ftr-410	1236	10	to	to	PART
ftr-410	1236	11	receive	receive	VERB
ftr-410	1236	12	the	the	DET
ftr-410	1236	13	lottery	lottery	NOUN
ftr-410	1236	14	proceeds	proceed	VERB
ftr-410	1236	15	results	result	NOUN
ftr-410	1236	16	in	in	ADP
ftr-410	1236	17	ordinary	ordinary	ADJ
ftr-410	1236	18	income	income	NOUN
ftr-410	1236	19	under	under	ADP
ftr-410	1236	20	the	the	DET
ftr-410	1236	21	substitution	substitution	NOUN
ftr-410	1236	22	doctrine	doctrine	NOUN
ftr-410	1236	23	,	,	PUNCT
ftr-410	1236	24	the	the	DET
ftr-410	1236	25	10th	10th	ADJ
ftr-410	1236	26	circuit	circuit	NOUN
ftr-410	1236	27	found	find	VERB
ftr-410	1236	28	it	it	PRON
ftr-410	1236	29	unnecessary	unnecessary	ADJ
ftr-410	1236	30	to	to	PART
ftr-410	1236	31	engage	engage	VERB
ftr-410	1236	32	in	in	ADP
ftr-410	1236	33	the	the	DET
ftr-410	1236	34	dispute	dispute	NOUN
ftr-410	1236	35	.	.	PUNCT
ftr-410	1237	1	see	see	VERB
ftr-410	1237	2	watkins	watkin	NOUN
ftr-410	1237	3	v.	v.	ADP
ftr-410	1237	4	comm'r	comm'r	PROPN
ftr-410	1237	5	,	,	PUNCT
ftr-410	1237	6	447	447	NUM
ftr-410	1237	7	f.3d	f.3d	NUM
ftr-410	1237	8	1269	1269	NUM
ftr-410	1237	9	(	(	PUNCT
ftr-410	1237	10	10th	10th	ADJ
ftr-410	1237	11	cir	cir	NOUN
ftr-410	1237	12	.	.	PUNCT
ftr-410	1237	13	2006	2006	NUM
ftr-410	1237	14	)	)	PUNCT
ftr-410	1237	15	.	.	PUNCT
ftr-410	1238	1	213	213	NUM
ftr-410	1238	2	.	.	X
ftr-410	1238	3	157	157	NUM
ftr-410	1238	4	f.2d	f.2d	SYM
ftr-410	1238	5	235	235	NUM
ftr-410	1238	6	(	(	PUNCT
ftr-410	1238	7	2nd	2nd	ADJ
ftr-410	1238	8	cir	cir	NOUN
ftr-410	1238	9	.	.	PUNCT
ftr-410	1238	10	1946	1946	NUM
ftr-410	1238	11	)	)	PUNCT
ftr-410	1238	12	;	;	PUNCT
ftr-410	1238	13	see	see	VERB
ftr-410	1238	14	lattera	lattera	NOUN
ftr-410	1238	15	v.	v.	ADP
ftr-410	1238	16	comm'r	comm'r	PROPN
ftr-410	1238	17	,	,	PUNCT
ftr-410	1238	18	437	437	NUM
ftr-410	1238	19	f.3d	f.3d	NUM
ftr-410	1238	20	399	399	NUM
ftr-410	1238	21	,	,	PUNCT
ftr-410	1238	22	409	409	NUM
ftr-410	1238	23	n.5	n.5	PRON
ftr-410	1238	24	(	(	PUNCT
ftr-410	1238	25	3rd	3rd	ADJ
ftr-410	1238	26	cir	cir	NOUN
ftr-410	1238	27	.	.	PUNCT
ftr-410	1238	28	2006	2006	NUM
ftr-410	1238	29	)	)	PUNCT
ftr-410	1238	30	.	.	PUNCT
ftr-410	1239	1	214	214	NUM
ftr-410	1239	2	.	.	PUNCT
ftr-410	1240	1	see	see	AUX
ftr-410	1240	2	rev	rev	PROPN
ftr-410	1240	3	.	.	PROPN
ftr-410	1240	4	rul	rul	PROPN
ftr-410	1240	5	.	.	PUNCT
ftr-410	1241	1	72	72	NUM
ftr-410	1241	2	-	-	SYM
ftr-410	1241	3	243	243	NUM
ftr-410	1241	4	,	,	PUNCT
ftr-410	1241	5	1972	1972	NUM
ftr-410	1241	6	-	-	SYM
ftr-410	1241	7	1	1	NUM
ftr-410	1241	8	c.b	c.b	PROPN
ftr-410	1241	9	.	.	PROPN
ftr-410	1241	10	233	233	NUM
ftr-410	1241	11	(	(	PUNCT
ftr-410	1241	12	embracing	embrace	VERB
ftr-410	1241	13	mcallister	mcallister	NOUN
ftr-410	1241	14	)	)	PUNCT
ftr-410	1241	15	.	.	PUNCT
ftr-410	1242	1	215	215	NUM
ftr-410	1242	2	.	.	PUNCT
ftr-410	1243	1	see	see	VERB
ftr-410	1243	2	lattera	lattera	NOUN
ftr-410	1243	3	,	,	PUNCT
ftr-410	1243	4	437	437	NUM
ftr-410	1243	5	f.3d	f.3d	NUM
ftr-410	1243	6	at	at	ADP
ftr-410	1243	7	409	409	NUM
ftr-410	1243	8	n.5	n.5	NOUN
ftr-410	1243	9	.	.	PUNCT
ftr-410	1244	1	[	[	X
ftr-410	1244	2	vol	vol	NOUN
ftr-410	1244	3	.	.	PUNCT
ftr-410	1244	4	7:9	7:9	NUM
ftr-410	1244	5	a	a	DET
ftr-410	1244	6	new	new	ADJ
ftr-410	1244	7	model	model	NOUN
ftr-410	1244	8	for	for	ADP
ftr-410	1244	9	identifying	identify	VERB
ftr-410	1244	10	basis	basis	NOUN
ftr-410	1244	11	in	in	ADP
ftr-410	1244	12	life	life	NOUN
ftr-410	1244	13	insurance	insurance	NOUN
ftr-410	1244	14	problem	problem	NOUN
ftr-410	1244	15	,	,	PUNCT
ftr-410	1244	16	however	however	ADV
ftr-410	1244	17	,	,	PUNCT
ftr-410	1244	18	is	be	AUX
ftr-410	1244	19	not	not	PART
ftr-410	1244	20	with	with	ADP
ftr-410	1244	21	mcallister	mcallister	NOUN
ftr-410	1244	22	but	but	CCONJ
ftr-410	1244	23	rather	rather	ADV
ftr-410	1244	24	with	with	ADP
ftr-410	1244	25	the	the	DET
ftr-410	1244	26	lattera	lattera	NOUN
ftr-410	1244	27	court	court	NOUN
ftr-410	1244	28	's	's	PART
ftr-410	1244	29	framework	framework	NOUN
ftr-410	1244	30	.	.	PUNCT
ftr-410	1245	1	in	in	ADP
ftr-410	1245	2	mcallister	mcallister	PROPN
ftr-410	1245	3	,	,	PUNCT
ftr-410	1245	4	the	the	DET
ftr-410	1245	5	taxpayer	taxpayer	NOUN
ftr-410	1245	6	sold	sell	VERB
ftr-410	1245	7	an	an	DET
ftr-410	1245	8	income	income	NOUN
ftr-410	1245	9	interest	interest	NOUN
ftr-410	1245	10	that	that	PRON
ftr-410	1245	11	she	she	PRON
ftr-410	1245	12	held	hold	VERB
ftr-410	1245	13	under	under	ADP
ftr-410	1245	14	a	a	DET
ftr-410	1245	15	testamentary	testamentary	ADJ
ftr-410	1245	16	trust.2	trust.2	NOUN
ftr-410	1245	17	16	16	NUM
ftr-410	1245	18	the	the	DET
ftr-410	1245	19	second	second	ADJ
ftr-410	1245	20	circuit	circuit	NOUN
ftr-410	1245	21	rejected	reject	VERB
ftr-410	1245	22	the	the	DET
ftr-410	1245	23	irs	irs	PROPN
ftr-410	1245	24	's	's	PART
ftr-410	1245	25	substitution	substitution	NOUN
ftr-410	1245	26	doctrine	doctrine	NOUN
ftr-410	1245	27	argument	argument	NOUN
ftr-410	1245	28	,	,	PUNCT
ftr-410	1245	29	holding	hold	VERB
ftr-410	1245	30	that	that	SCONJ
ftr-410	1245	31	the	the	DET
ftr-410	1245	32	taxpayer	taxpayer	NOUN
ftr-410	1245	33	should	should	AUX
ftr-410	1245	34	be	be	AUX
ftr-410	1245	35	treated	treat	VERB
ftr-410	1245	36	as	as	ADP
ftr-410	1245	37	having	having	AUX
ftr-410	1245	38	sold	sell	VERB
ftr-410	1245	39	a	a	DET
ftr-410	1245	40	capital	capital	NOUN
ftr-410	1245	41	asset.217	asset.217	NOUN
ftr-410	1245	42	at	at	ADP
ftr-410	1245	43	an	an	DET
ftr-410	1245	44	impressionistic	impressionistic	ADJ
ftr-410	1245	45	level	level	NOUN
ftr-410	1245	46	,	,	PUNCT
ftr-410	1245	47	the	the	DET
ftr-410	1245	48	third	third	ADJ
ftr-410	1245	49	circuit	circuit	NOUN
ftr-410	1245	50	's	's	PART
ftr-410	1245	51	criticism	criticism	NOUN
ftr-410	1245	52	of	of	ADP
ftr-410	1245	53	mcallister	mcallister	NOUN
ftr-410	1245	54	appears	appear	VERB
ftr-410	1245	55	to	to	PART
ftr-410	1245	56	be	be	AUX
ftr-410	1245	57	well	well	ADV
ftr-410	1245	58	-	-	PUNCT
ftr-410	1245	59	founded	found	VERB
ftr-410	1245	60	,	,	PUNCT
ftr-410	1245	61	for	for	SCONJ
ftr-410	1245	62	if	if	SCONJ
ftr-410	1245	63	the	the	DET
ftr-410	1245	64	taxpayer	taxpayer	NOUN
ftr-410	1245	65	had	have	AUX
ftr-410	1245	66	retained	retain	VERB
ftr-410	1245	67	the	the	DET
ftr-410	1245	68	interest	interest	NOUN
ftr-410	1245	69	instead	instead	ADV
ftr-410	1245	70	of	of	ADP
ftr-410	1245	71	selling	sell	VERB
ftr-410	1245	72	it	it	PRON
ftr-410	1245	73	,	,	PUNCT
ftr-410	1245	74	the	the	DET
ftr-410	1245	75	income	income	NOUN
ftr-410	1245	76	received	receive	VERB
ftr-410	1245	77	from	from	ADP
ftr-410	1245	78	the	the	DET
ftr-410	1245	79	trust	trust	NOUN
ftr-410	1245	80	would	would	AUX
ftr-410	1245	81	have	have	AUX
ftr-410	1245	82	been	be	AUX
ftr-410	1245	83	ordinary	ordinary	ADJ
ftr-410	1245	84	in	in	ADP
ftr-410	1245	85	character	character	NOUN
ftr-410	1245	86	.	.	PUNCT
ftr-410	1246	1	thus	thus	ADV
ftr-410	1246	2	,	,	PUNCT
ftr-410	1246	3	based	base	VERB
ftr-410	1246	4	on	on	ADP
ftr-410	1246	5	this	this	DET
ftr-410	1246	6	view	view	NOUN
ftr-410	1246	7	,	,	PUNCT
ftr-410	1246	8	the	the	DET
ftr-410	1246	9	sale	sale	NOUN
ftr-410	1246	10	accelerated	accelerate	VERB
ftr-410	1246	11	the	the	DET
ftr-410	1246	12	receipt	receipt	NOUN
ftr-410	1246	13	of	of	ADP
ftr-410	1246	14	income	income	NOUN
ftr-410	1246	15	and	and	CCONJ
ftr-410	1246	16	should	should	AUX
ftr-410	1246	17	be	be	AUX
ftr-410	1246	18	taxed	tax	VERB
ftr-410	1246	19	no	no	ADV
ftr-410	1246	20	differently	differently	ADV
ftr-410	1246	21	than	than	ADP
ftr-410	1246	22	the	the	DET
ftr-410	1246	23	income	income	NOUN
ftr-410	1246	24	itself	itself	PRON
ftr-410	1246	25	.	.	PUNCT
ftr-410	1247	1	more	more	ADV
ftr-410	1247	2	properly	properly	ADV
ftr-410	1247	3	viewed	view	VERB
ftr-410	1247	4	,	,	PUNCT
ftr-410	1247	5	however	however	ADV
ftr-410	1247	6	,	,	PUNCT
ftr-410	1247	7	the	the	DET
ftr-410	1247	8	sale	sale	NOUN
ftr-410	1247	9	of	of	ADP
ftr-410	1247	10	a	a	DET
ftr-410	1247	11	term	term	NOUN
ftr-410	1247	12	interest	interest	NOUN
ftr-410	1247	13	should	should	AUX
ftr-410	1247	14	,	,	PUNCT
ftr-410	1247	15	as	as	SCONJ
ftr-410	1247	16	the	the	DET
ftr-410	1247	17	court	court	NOUN
ftr-410	1247	18	in	in	ADP
ftr-410	1247	19	mcallister	mcallister	PROPN
ftr-410	1247	20	held	hold	VERB
ftr-410	1247	21	,	,	PUNCT
ftr-410	1247	22	qualify	qualify	VERB
ftr-410	1247	23	for	for	ADP
ftr-410	1247	24	capital	capital	NOUN
ftr-410	1247	25	gain	gain	NOUN
ftr-410	1247	26	treatment	treatment	NOUN
ftr-410	1247	27	.	.	PUNCT
ftr-410	1248	1	to	to	PART
ftr-410	1248	2	illustrate	illustrate	VERB
ftr-410	1248	3	,	,	PUNCT
ftr-410	1248	4	consider	consider	VERB
ftr-410	1248	5	a	a	DET
ftr-410	1248	6	testamentary	testamentary	ADJ
ftr-410	1248	7	trust	trust	NOUN
ftr-410	1248	8	that	that	PRON
ftr-410	1248	9	is	be	AUX
ftr-410	1248	10	required	require	VERB
ftr-410	1248	11	to	to	PART
ftr-410	1248	12	pay	pay	VERB
ftr-410	1248	13	income	income	NOUN
ftr-410	1248	14	to	to	ADP
ftr-410	1248	15	a	a	PRON
ftr-410	1248	16	for	for	ADP
ftr-410	1248	17	life	life	NOUN
ftr-410	1248	18	and	and	CCONJ
ftr-410	1248	19	the	the	DET
ftr-410	1248	20	remainder	remainder	NOUN
ftr-410	1248	21	to	to	ADP
ftr-410	1248	22	b.	b.	PROPN
ftr-410	1248	23	assume	assume	VERB
ftr-410	1248	24	that	that	SCONJ
ftr-410	1248	25	at	at	ADP
ftr-410	1248	26	the	the	DET
ftr-410	1248	27	testator	testator	NOUN
ftr-410	1248	28	's	's	PART
ftr-410	1248	29	death	death	NOUN
ftr-410	1248	30	the	the	DET
ftr-410	1248	31	value	value	NOUN
ftr-410	1248	32	of	of	ADP
ftr-410	1248	33	the	the	DET
ftr-410	1248	34	asset	asset	NOUN
ftr-410	1248	35	bequeathed	bequeath	VERB
ftr-410	1248	36	in	in	ADP
ftr-410	1248	37	trust	trust	NOUN
ftr-410	1248	38	is	be	AUX
ftr-410	1248	39	$	$	SYM
ftr-410	1248	40	100,000	100,000	NUM
ftr-410	1248	41	and	and	CCONJ
ftr-410	1248	42	that	that	SCONJ
ftr-410	1248	43	,	,	PUNCT
ftr-410	1248	44	based	base	VERB
ftr-410	1248	45	on	on	ADP
ftr-410	1248	46	a	a	PRON
ftr-410	1248	47	's	's	PART
ftr-410	1248	48	life	life	NOUN
ftr-410	1248	49	expectancy	expectancy	NOUN
ftr-410	1248	50	,	,	PUNCT
ftr-410	1248	51	the	the	DET
ftr-410	1248	52	actuarial	actuarial	ADJ
ftr-410	1248	53	tables	table	NOUN
ftr-410	1248	54	reflect	reflect	VERB
ftr-410	1248	55	that	that	SCONJ
ftr-410	1248	56	the	the	DET
ftr-410	1248	57	value	value	NOUN
ftr-410	1248	58	of	of	ADP
ftr-410	1248	59	a	a	PRON
ftr-410	1248	60	's	's	PART
ftr-410	1248	61	interest	interest	NOUN
ftr-410	1248	62	and	and	CCONJ
ftr-410	1248	63	b	b	NOUN
ftr-410	1248	64	's	's	PART
ftr-410	1248	65	interest	interest	NOUN
ftr-410	1248	66	in	in	ADP
ftr-410	1248	67	the	the	DET
ftr-410	1248	68	trust	trust	NOUN
ftr-410	1248	69	is	be	AUX
ftr-410	1248	70	equal	equal	ADJ
ftr-410	1248	71	to	to	ADP
ftr-410	1248	72	,	,	PUNCT
ftr-410	1248	73	respectively	respectively	ADV
ftr-410	1248	74	,	,	PUNCT
ftr-410	1248	75	40	40	NUM
ftr-410	1248	76	percent	percent	NOUN
ftr-410	1248	77	and	and	CCONJ
ftr-410	1248	78	60	60	NUM
ftr-410	1248	79	percent	percent	NOUN
ftr-410	1248	80	of	of	ADP
ftr-410	1248	81	the	the	DET
ftr-410	1248	82	corpus	corpus	NOUN
ftr-410	1248	83	.	.	PUNCT
ftr-410	1249	1	on	on	ADP
ftr-410	1249	2	these	these	DET
ftr-410	1249	3	assumptions	assumption	NOUN
ftr-410	1249	4	,	,	PUNCT
ftr-410	1249	5	a	a	PRON
ftr-410	1249	6	's	's	PART
ftr-410	1249	7	basis	basis	NOUN
ftr-410	1249	8	in	in	ADP
ftr-410	1249	9	the	the	DET
ftr-410	1249	10	income	income	NOUN
ftr-410	1249	11	interest	interest	NOUN
ftr-410	1249	12	would	would	AUX
ftr-410	1249	13	be	be	AUX
ftr-410	1249	14	$	$	SYM
ftr-410	1249	15	40,000	40,000	NUM
ftr-410	1249	16	,	,	PUNCT
ftr-410	1249	17	and	and	CCONJ
ftr-410	1249	18	b	b	NOUN
ftr-410	1249	19	's	's	PART
ftr-410	1249	20	basis	basis	NOUN
ftr-410	1249	21	in	in	ADP
ftr-410	1249	22	the	the	DET
ftr-410	1249	23	remainder	remainder	NOUN
ftr-410	1249	24	interest	interest	NOUN
ftr-410	1249	25	would	would	AUX
ftr-410	1249	26	be	be	AUX
ftr-410	1249	27	$	$	SYM
ftr-410	1249	28	60,000.218	60,000.218	NOUN
ftr-410	1249	29	if	if	SCONJ
ftr-410	1249	30	,	,	PUNCT
ftr-410	1249	31	shortly	shortly	ADV
ftr-410	1249	32	after	after	ADP
ftr-410	1249	33	the	the	DET
ftr-410	1249	34	testator	testator	NOUN
ftr-410	1249	35	's	's	PART
ftr-410	1249	36	death	death	NOUN
ftr-410	1249	37	,	,	PUNCT
ftr-410	1249	38	the	the	DET
ftr-410	1249	39	value	value	NOUN
ftr-410	1249	40	of	of	ADP
ftr-410	1249	41	the	the	DET
ftr-410	1249	42	trust	trust	NOUN
ftr-410	1249	43	's	's	PART
ftr-410	1249	44	assets	asset	NOUN
ftr-410	1249	45	increased	increase	VERB
ftr-410	1249	46	to	to	ADP
ftr-410	1249	47	$	$	SYM
ftr-410	1249	48	200,000	200,000	NUM
ftr-410	1249	49	and	and	CCONJ
ftr-410	1249	50	a	a	PRON
ftr-410	1249	51	and	and	CCONJ
ftr-410	1249	52	b	b	NOUN
ftr-410	1249	53	simultaneously	simultaneously	ADV
ftr-410	1249	54	sold	sell	VERB
ftr-410	1249	55	their	their	PRON
ftr-410	1249	56	interests	interest	NOUN
ftr-410	1249	57	in	in	ADP
ftr-410	1249	58	the	the	DET
ftr-410	1249	59	trust	trust	NOUN
ftr-410	1249	60	for	for	ADP
ftr-410	1249	61	an	an	DET
ftr-410	1249	62	aggregate	aggregate	ADJ
ftr-410	1249	63	price	price	NOUN
ftr-410	1249	64	of	of	ADP
ftr-410	1249	65	$	$	SYM
ftr-410	1249	66	200,000	200,000	NUM
ftr-410	1249	67	(	(	PUNCT
ftr-410	1249	68	with	with	ADP
ftr-410	1249	69	a	a	DET
ftr-410	1249	70	receiving	receive	VERB
ftr-410	1249	71	40	40	NUM
ftr-410	1249	72	percent	percent	NOUN
ftr-410	1249	73	,	,	PUNCT
ftr-410	1249	74	or	or	CCONJ
ftr-410	1249	75	$	$	SYM
ftr-410	1249	76	80,000	80,000	NUM
ftr-410	1249	77	,	,	PUNCT
ftr-410	1249	78	and	and	CCONJ
ftr-410	1249	79	b	b	X
ftr-410	1249	80	receiving	receive	VERB
ftr-410	1249	81	60	60	NUM
ftr-410	1249	82	percent	percent	NOUN
ftr-410	1249	83	,	,	PUNCT
ftr-410	1249	84	or	or	CCONJ
ftr-410	1249	85	$	$	SYM
ftr-410	1249	86	120,000),2"9	120,000),2"9	NUM
ftr-410	1249	87	a	a	PRON
ftr-410	1249	88	would	would	AUX
ftr-410	1249	89	recognize	recognize	VERB
ftr-410	1249	90	a	a	DET
ftr-410	1249	91	capital	capital	NOUN
ftr-410	1249	92	gain	gain	NOUN
ftr-410	1249	93	of	of	ADP
ftr-410	1249	94	$	$	SYM
ftr-410	1249	95	40,000	40,000	NUM
ftr-410	1249	96	on	on	ADP
ftr-410	1249	97	the	the	DET
ftr-410	1249	98	sale	sale	NOUN
ftr-410	1249	99	;	;	PUNCT
ftr-410	1249	100	(	(	PUNCT
ftr-410	1249	101	a	a	DET
ftr-410	1249	102	's	's	PART
ftr-410	1249	103	amount	amount	NOUN
ftr-410	1249	104	realized	realize	VERB
ftr-410	1249	105	of	of	ADP
ftr-410	1249	106	$	$	SYM
ftr-410	1249	107	80,000	80,000	NUM
ftr-410	1249	108	minus	minus	ADP
ftr-410	1249	109	a	a	DET
ftr-410	1249	110	basis	basis	NOUN
ftr-410	1249	111	of	of	ADP
ftr-410	1249	112	$	$	SYM
ftr-410	1249	113	40,000	40,000	NUM
ftr-410	1249	114	)	)	PUNCT
ftr-410	1249	115	.	.	PUNCT
ftr-410	1250	1	b	b	NOUN
ftr-410	1250	2	would	would	AUX
ftr-410	1250	3	recognize	recognize	VERB
ftr-410	1250	4	a	a	DET
ftr-410	1250	5	capital	capital	NOUN
ftr-410	1250	6	gain	gain	NOUN
ftr-410	1250	7	of	of	ADP
ftr-410	1250	8	$	$	SYM
ftr-410	1250	9	60,000	60,000	NUM
ftr-410	1250	10	(	(	PUNCT
ftr-410	1250	11	b	b	NOUN
ftr-410	1250	12	's	's	PART
ftr-410	1250	13	amount	amount	NOUN
ftr-410	1250	14	realized	realize	VERB
ftr-410	1250	15	of	of	ADP
ftr-410	1250	16	$	$	SYM
ftr-410	1250	17	120,000	120,000	NUM
ftr-410	1250	18	minus	minus	ADP
ftr-410	1250	19	a	a	DET
ftr-410	1250	20	basis	basis	NOUN
ftr-410	1250	21	of	of	ADP
ftr-410	1250	22	$	$	SYM
ftr-410	1250	23	60,000	60,000	NUM
ftr-410	1250	24	)	)	PUNCT
ftr-410	1250	25	.	.	PUNCT
ftr-410	1251	1	contrary	contrary	ADJ
ftr-410	1251	2	to	to	PART
ftr-410	1251	3	lattera	lattera	VERB
ftr-410	1251	4	,	,	PUNCT
ftr-410	1251	5	as	as	ADV
ftr-410	1251	6	well	well	ADV
ftr-410	1251	7	as	as	ADP
ftr-410	1251	8	the	the	DET
ftr-410	1251	9	critique	critique	NOUN
ftr-410	1251	10	it	it	PRON
ftr-410	1251	11	references,"2	references,"2	VERB
ftr-410	1251	12	this	this	PRON
ftr-410	1251	13	is	be	AUX
ftr-410	1251	14	the	the	DET
ftr-410	1251	15	correct	correct	ADJ
ftr-410	1251	16	result	result	NOUN
ftr-410	1251	17	.	.	PUNCT
ftr-410	1252	1	had	have	AUX
ftr-410	1252	2	the	the	DET
ftr-410	1252	3	testator	testator	NOUN
ftr-410	1252	4	instead	instead	ADV
ftr-410	1252	5	made	make	VERB
ftr-410	1252	6	an	an	DET
ftr-410	1252	7	outright	outright	ADJ
ftr-410	1252	8	bequest	bequest	NOUN
ftr-410	1252	9	to	to	ADP
ftr-410	1252	10	a	a	PRON
ftr-410	1252	11	and	and	CCONJ
ftr-410	1252	12	b	b	NOUN
ftr-410	1252	13	with	with	ADP
ftr-410	1252	14	a	a	DET
ftr-410	1252	15	receiving	receive	VERB
ftr-410	1252	16	a	a	DET
ftr-410	1252	17	40	40	NUM
ftr-410	1252	18	percent	percent	NOUN
ftr-410	1252	19	interest	interest	NOUN
ftr-410	1252	20	and	and	CCONJ
ftr-410	1252	21	b	b	NOUN
ftr-410	1252	22	receiving	receive	VERB
ftr-410	1252	23	a	a	DET
ftr-410	1252	24	60	60	NUM
ftr-410	1252	25	percent	percent	NOUN
ftr-410	1252	26	interest	interest	NOUN
ftr-410	1252	27	as	as	ADP
ftr-410	1252	28	tenants	tenant	NOUN
ftr-410	1252	29	in	in	ADP
ftr-410	1252	30	common	common	ADJ
ftr-410	1252	31	,	,	PUNCT
ftr-410	1252	32	a	a	DET
ftr-410	1252	33	simultaneous	simultaneous	ADJ
ftr-410	1252	34	sale	sale	NOUN
ftr-410	1252	35	of	of	ADP
ftr-410	1252	36	the	the	DET
ftr-410	1252	37	two	two	NUM
ftr-410	1252	38	interests	interest	NOUN
ftr-410	1252	39	at	at	ADP
ftr-410	1252	40	an	an	DET
ftr-410	1252	41	aggregate	aggregate	ADJ
ftr-410	1252	42	price	price	NOUN
ftr-410	1252	43	of	of	ADP
ftr-410	1252	44	$	$	SYM
ftr-410	1252	45	200,000	200,000	NUM
ftr-410	1252	46	would	would	AUX
ftr-410	1252	47	produce	produce	VERB
ftr-410	1252	48	the	the	DET
ftr-410	1252	49	same	same	ADJ
ftr-410	1252	50	amount	amount	NOUN
ftr-410	1252	51	of	of	ADP
ftr-410	1252	52	capital	capital	NOUN
ftr-410	1252	53	gain	gain	NOUN
ftr-410	1252	54	for	for	ADP
ftr-410	1252	55	a	a	PRON
ftr-410	1252	56	and	and	CCONJ
ftr-410	1252	57	b	b	NOUN
ftr-410	1252	58	(	(	PUNCT
ftr-410	1252	59	a	a	PRON
ftr-410	1252	60	's	's	PART
ftr-410	1252	61	gain	gain	NOUN
ftr-410	1252	62	would	would	AUX
ftr-410	1252	63	be	be	AUX
ftr-410	1252	64	$	$	SYM
ftr-410	1252	65	40,000	40,000	NUM
ftr-410	1252	66	,	,	PUNCT
ftr-410	1252	67	and	and	CCONJ
ftr-410	1252	68	b	b	X
ftr-410	1252	69	's	's	PART
ftr-410	1252	70	would	would	AUX
ftr-410	1252	71	be	be	AUX
ftr-410	1252	72	$	$	SYM
ftr-410	1252	73	60,000	60,000	NUM
ftr-410	1252	74	)	)	PUNCT
ftr-410	1252	75	.	.	PUNCT
ftr-410	1253	1	there	there	PRON
ftr-410	1253	2	is	be	VERB
ftr-410	1253	3	nojustification	nojustification	NOUN
ftr-410	1253	4	for	for	ADP
ftr-410	1253	5	treating	treat	VERB
ftr-410	1253	6	the	the	DET
ftr-410	1253	7	simultaneous	simultaneous	ADJ
ftr-410	1253	8	sale	sale	NOUN
ftr-410	1253	9	of	of	ADP
ftr-410	1253	10	an	an	DET
ftr-410	1253	11	income	income	NOUN
ftr-410	1253	12	and	and	CCONJ
ftr-410	1253	13	remainder	remainder	NOUN
ftr-410	1253	14	interest	interest	NOUN
ftr-410	1253	15	any	any	PRON
ftr-410	1253	16	differently	differently	ADV
ftr-410	1253	17	from	from	ADP
ftr-410	1253	18	a	a	DET
ftr-410	1253	19	sale	sale	NOUN
ftr-410	1253	20	by	by	ADP
ftr-410	1253	21	tenants	tenant	NOUN
ftr-410	1253	22	in	in	ADP
ftr-410	1253	23	common	common	ADJ
ftr-410	1253	24	.	.	PUNCT
ftr-410	1254	1	216	216	NUM
ftr-410	1254	2	.	.	PUNCT
ftr-410	1255	1	i	i	PRON
ftr-410	1255	2	d.	d.	PROPN
ftr-410	1255	3	at	at	ADP
ftr-410	1255	4	236	236	NUM
ftr-410	1255	5	-	-	SYM
ftr-410	1255	6	37	37	NUM
ftr-410	1255	7	.	.	PUNCT
ftr-410	1256	1	217	217	NUM
ftr-410	1256	2	.	.	PUNCT
ftr-410	1257	1	mcallister	mcallister	PROPN
ftr-410	1257	2	,	,	PUNCT
ftr-410	1257	3	157	157	NUM
ftr-410	1257	4	f.2d	f.2d	NOUN
ftr-410	1257	5	at	at	ADP
ftr-410	1257	6	235	235	NUM
ftr-410	1257	7	.	.	NOUN
ftr-410	1257	8	218	218	NUM
ftr-410	1257	9	.	.	PUNCT
ftr-410	1257	10	see	see	VERB
ftr-410	1257	11	regs	reg	NOUN
ftr-410	1257	12	.	.	PUNCT
ftr-410	1258	1	§	§	PROPN
ftr-410	1258	2	1.1014	1.1014	NUM
ftr-410	1258	3	-	-	PUNCT
ftr-410	1258	4	5(a	5(a	NUM
ftr-410	1258	5	)	)	PUNCT
ftr-410	1258	6	.	.	PUNCT
ftr-410	1259	1	219	219	NUM
ftr-410	1259	2	.	.	PUNCT
ftr-410	1260	1	in	in	ADP
ftr-410	1260	2	reality	reality	NOUN
ftr-410	1260	3	,	,	PUNCT
ftr-410	1260	4	a	a	PRON
ftr-410	1260	5	's	's	PART
ftr-410	1260	6	interest	interest	NOUN
ftr-410	1260	7	,	,	PUNCT
ftr-410	1260	8	and	and	CCONJ
ftr-410	1260	9	therefore	therefore	ADV
ftr-410	1260	10	a	a	PRON
ftr-410	1260	11	's	's	PART
ftr-410	1260	12	basis	basis	NOUN
ftr-410	1260	13	,	,	PUNCT
ftr-410	1260	14	would	would	AUX
ftr-410	1260	15	be	be	AUX
ftr-410	1260	16	somewhat	somewhat	ADV
ftr-410	1260	17	less	less	ADJ
ftr-410	1260	18	than	than	ADP
ftr-410	1260	19	40	40	NUM
ftr-410	1260	20	%	%	NOUN
ftr-410	1260	21	at	at	ADP
ftr-410	1260	22	the	the	DET
ftr-410	1260	23	point	point	NOUN
ftr-410	1260	24	of	of	ADP
ftr-410	1260	25	sale	sale	NOUN
ftr-410	1260	26	given	give	VERB
ftr-410	1260	27	that	that	SCONJ
ftr-410	1260	28	,	,	PUNCT
ftr-410	1260	29	over	over	ADP
ftr-410	1260	30	time	time	NOUN
ftr-410	1260	31	,	,	PUNCT
ftr-410	1260	32	the	the	DET
ftr-410	1260	33	income	income	NOUN
ftr-410	1260	34	beneficiary	beneficiary	NOUN
ftr-410	1260	35	's	's	PART
ftr-410	1260	36	interest	interest	NOUN
ftr-410	1260	37	in	in	ADP
ftr-410	1260	38	the	the	DET
ftr-410	1260	39	trust	trust	NOUN
ftr-410	1260	40	is	be	AUX
ftr-410	1260	41	deemed	deem	VERB
ftr-410	1260	42	to	to	PART
ftr-410	1260	43	be	be	AUX
ftr-410	1260	44	reduced	reduce	VERB
ftr-410	1260	45	and	and	CCONJ
ftr-410	1260	46	the	the	DET
ftr-410	1260	47	remainderman	remainderman	NOUN
ftr-410	1260	48	's	's	PART
ftr-410	1260	49	is	be	AUX
ftr-410	1260	50	deemed	deem	VERB
ftr-410	1260	51	to	to	PART
ftr-410	1260	52	increase	increase	VERB
ftr-410	1260	53	concomitantly	concomitantly	ADV
ftr-410	1260	54	.	.	PUNCT
ftr-410	1261	1	see	see	VERB
ftr-410	1261	2	regs	reg	NOUN
ftr-410	1261	3	.	.	PUNCT
ftr-410	1262	1	§	§	PROPN
ftr-410	1262	2	1.1014	1.1014	NUM
ftr-410	1262	3	-	-	PUNCT
ftr-410	1262	4	5(a	5(a	NUM
ftr-410	1262	5	)	)	PUNCT
ftr-410	1262	6	.	.	PUNCT
ftr-410	1263	1	in	in	ADP
ftr-410	1263	2	the	the	DET
ftr-410	1263	3	example	example	NOUN
ftr-410	1263	4	,	,	PUNCT
ftr-410	1263	5	since	since	SCONJ
ftr-410	1263	6	the	the	DET
ftr-410	1263	7	sale	sale	NOUN
ftr-410	1263	8	occurs	occur	VERB
ftr-410	1263	9	so	so	ADV
ftr-410	1263	10	shortly	shortly	ADV
ftr-410	1263	11	after	after	ADP
ftr-410	1263	12	the	the	DET
ftr-410	1263	13	testator	testator	NOUN
ftr-410	1263	14	's	's	PART
ftr-410	1263	15	death	death	NOUN
ftr-410	1263	16	,	,	PUNCT
ftr-410	1263	17	no	no	DET
ftr-410	1263	18	attempt	attempt	NOUN
ftr-410	1263	19	is	be	AUX
ftr-410	1263	20	made	make	VERB
ftr-410	1263	21	to	to	PART
ftr-410	1263	22	compute	compute	VERB
ftr-410	1263	23	a	a	DET
ftr-410	1263	24	's	's	PART
ftr-410	1263	25	reduced	reduce	VERB
ftr-410	1263	26	interest	interest	NOUN
ftr-410	1263	27	.	.	PUNCT
ftr-410	1264	1	220	220	X
ftr-410	1264	2	.	.	X
ftr-410	1265	1	see	see	VERB
ftr-410	1265	2	lattera	lattera	NOUN
ftr-410	1265	3	,	,	PUNCT
ftr-410	1265	4	437	437	NUM
ftr-410	1265	5	f.3d	f.3d	NUM
ftr-410	1265	6	at	at	ADP
ftr-410	1265	7	409	409	NUM
ftr-410	1265	8	n.5	n.5	PRON
ftr-410	1265	9	(	(	PUNCT
ftr-410	1265	10	referencing	reference	VERB
ftr-410	1265	11	marvin	marvin	PROPN
ftr-410	1265	12	a.	a.	PROPN
ftr-410	1265	13	chirelstein	chirelstein	PROPN
ftr-410	1265	14	,	,	PUNCT
ftr-410	1265	15	federal	federal	ADJ
ftr-410	1265	16	income	income	NOUN
ftr-410	1265	17	taxation	taxation	NOUN
ftr-410	1265	18	at	at	ADP
ftr-410	1265	19	373	373	NUM
ftr-410	1265	20	,	,	PUNCT
ftr-410	1265	21	at	at	ADP
ftr-410	1265	22	17.03	17.03	NUM
ftr-410	1265	23	,	,	PUNCT
ftr-410	1265	24	(	(	PUNCT
ftr-410	1265	25	9th	9th	ADJ
ftr-410	1265	26	ed	ed	NOUN
ftr-410	1265	27	.	.	PROPN
ftr-410	1265	28	2002	2002	NUM
ftr-410	1265	29	)	)	PUNCT
ftr-410	1265	30	,	,	PUNCT
ftr-410	1265	31	for	for	ADP
ftr-410	1265	32	the	the	DET
ftr-410	1265	33	proposition	proposition	NOUN
ftr-410	1265	34	that	that	PRON
ftr-410	1265	35	mcallister	mcallister	PROPN
ftr-410	1265	36	was	be	AUX
ftr-410	1265	37	wrongly	wrongly	ADV
ftr-410	1265	38	decided	decide	VERB
ftr-410	1265	39	)	)	PUNCT
ftr-410	1265	40	.	.	PUNCT
ftr-410	1266	1	2006	2006	NUM
ftr-410	1266	2	]	]	PUNCT
ftr-410	1266	3	florida	florida	PROPN
ftr-410	1266	4	tax	tax	PROPN
ftr-410	1266	5	review	review	NOUN
ftr-410	1266	6	treating	treat	VERB
ftr-410	1266	7	the	the	DET
ftr-410	1266	8	simultaneous	simultaneous	ADJ
ftr-410	1266	9	sale	sale	NOUN
ftr-410	1266	10	of	of	ADP
ftr-410	1266	11	the	the	DET
ftr-410	1266	12	income	income	NOUN
ftr-410	1266	13	and	and	CCONJ
ftr-410	1266	14	remainder	remainder	NOUN
ftr-410	1266	15	interest	interest	NOUN
ftr-410	1266	16	in	in	ADP
ftr-410	1266	17	this	this	DET
ftr-410	1266	18	fashion	fashion	NOUN
ftr-410	1266	19	is	be	AUX
ftr-410	1266	20	consistent	consistent	ADJ
ftr-410	1266	21	with	with	ADP
ftr-410	1266	22	the	the	DET
ftr-410	1266	23	appreciation	appreciation	NOUN
ftr-410	1266	24	-	-	PUNCT
ftr-410	1266	25	over	over	ADP
ftr-410	1266	26	-	-	PUNCT
ftr-410	1266	27	time	time	NOUN
ftr-410	1266	28	criterion	criterion	NOUN
ftr-410	1266	29	.	.	PUNCT
ftr-410	1267	1	a	a	DET
ftr-410	1267	2	's	's	NOUN
ftr-410	1267	3	and	and	CCONJ
ftr-410	1267	4	b	b	NOUN
ftr-410	1267	5	's	's	PART
ftr-410	1267	6	gain	gain	NOUN
ftr-410	1267	7	,	,	PUNCT
ftr-410	1267	8	an	an	DET
ftr-410	1267	9	aggregate	aggregate	NOUN
ftr-410	1267	10	of	of	ADP
ftr-410	1267	11	$	$	SYM
ftr-410	1267	12	100,000	100,000	NUM
ftr-410	1267	13	,	,	PUNCT
ftr-410	1267	14	would	would	AUX
ftr-410	1267	15	be	be	AUX
ftr-410	1267	16	exactly	exactly	ADV
ftr-410	1267	17	equal	equal	ADJ
ftr-410	1267	18	to	to	ADP
ftr-410	1267	19	the	the	DET
ftr-410	1267	20	$	$	SYM
ftr-410	1267	21	100,000	100,000	NUM
ftr-410	1267	22	increase	increase	NOUN
ftr-410	1267	23	in	in	ADP
ftr-410	1267	24	the	the	DET
ftr-410	1267	25	value	value	NOUN
ftr-410	1267	26	of	of	ADP
ftr-410	1267	27	the	the	DET
ftr-410	1267	28	trust	trust	NOUN
ftr-410	1267	29	's	's	PART
ftr-410	1267	30	asset	asset	NOUN
ftr-410	1267	31	after	after	ADP
ftr-410	1267	32	the	the	DET
ftr-410	1267	33	testator	testator	NOUN
ftr-410	1267	34	's	's	PART
ftr-410	1267	35	death	death	NOUN
ftr-410	1267	36	.	.	PUNCT
ftr-410	1268	1	their	their	PRON
ftr-410	1268	2	gain	gain	NOUN
ftr-410	1268	3	,	,	PUNCT
ftr-410	1268	4	in	in	ADP
ftr-410	1268	5	other	other	ADJ
ftr-410	1268	6	words	word	NOUN
ftr-410	1268	7	,	,	PUNCT
ftr-410	1268	8	would	would	AUX
ftr-410	1268	9	be	be	AUX
ftr-410	1268	10	entirely	entirely	ADV
ftr-410	1268	11	attributable	attributable	ADJ
ftr-410	1268	12	to	to	ADP
ftr-410	1268	13	appreciation	appreciation	NOUN
ftr-410	1268	14	accruing	accrue	VERB
ftr-410	1268	15	during	during	ADP
ftr-410	1268	16	their	their	PRON
ftr-410	1268	17	period	period	NOUN
ftr-410	1268	18	of	of	ADP
ftr-410	1268	19	ownership	ownership	NOUN
ftr-410	1268	20	as	as	ADP
ftr-410	1268	21	beneficiaries	beneficiary	NOUN
ftr-410	1268	22	.	.	PUNCT
ftr-410	1269	1	while	while	SCONJ
ftr-410	1269	2	,	,	PUNCT
ftr-410	1269	3	as	as	SCONJ
ftr-410	1269	4	the	the	DET
ftr-410	1269	5	lattera	lattera	NOUN
ftr-410	1269	6	court	court	NOUN
ftr-410	1269	7	indicates	indicate	VERB
ftr-410	1269	8	,	,	PUNCT
ftr-410	1269	9	there	there	PRON
ftr-410	1269	10	may	may	AUX
ftr-410	1269	11	be	be	AUX
ftr-410	1269	12	cases	case	NOUN
ftr-410	1269	13	in	in	ADP
ftr-410	1269	14	which	which	PRON
ftr-410	1269	15	extenuating	extenuate	VERB
ftr-410	1269	16	circumstances	circumstance	NOUN
ftr-410	1269	17	call	call	VERB
ftr-410	1269	18	for	for	ADP
ftr-410	1269	19	the	the	DET
ftr-410	1269	20	substitution	substitution	NOUN
ftr-410	1269	21	doctrine	doctrine	NOUN
ftr-410	1269	22	to	to	PART
ftr-410	1269	23	apply	apply	VERB
ftr-410	1269	24	where	where	SCONJ
ftr-410	1269	25	the	the	DET
ftr-410	1269	26	gain	gain	NOUN
ftr-410	1269	27	accrues	accrue	VERB
ftr-410	1269	28	during	during	ADP
ftr-410	1269	29	the	the	DET
ftr-410	1269	30	taxpayer	taxpayer	NOUN
ftr-410	1269	31	's	's	PART
ftr-410	1269	32	ownership	ownership	NOUN
ftr-410	1269	33	,	,	PUNCT
ftr-410	1269	34	no	no	DET
ftr-410	1269	35	such	such	ADJ
ftr-410	1269	36	circumstances	circumstance	NOUN
ftr-410	1269	37	are	be	AUX
ftr-410	1269	38	present	present	ADJ
ftr-410	1269	39	in	in	ADP
ftr-410	1269	40	this	this	DET
ftr-410	1269	41	example	example	NOUN
ftr-410	1269	42	.	.	PUNCT
ftr-410	1270	1	"	"	PUNCT
ftr-410	1270	2	'	'	PUNCT
ftr-410	1270	3	thus	thus	ADV
ftr-410	1270	4	,	,	PUNCT
ftr-410	1270	5	a	a	PRON
ftr-410	1270	6	(	(	PUNCT
ftr-410	1270	7	as	as	ADV
ftr-410	1270	8	well	well	ADV
ftr-410	1270	9	as	as	ADP
ftr-410	1270	10	b	b	NOUN
ftr-410	1270	11	)	)	PUNCT
ftr-410	1270	12	should	should	AUX
ftr-410	1270	13	receive	receive	VERB
ftr-410	1270	14	capital	capital	NOUN
ftr-410	1270	15	gain	gain	VERB
ftr-410	1270	16	treatment	treatment	NOUN
ftr-410	1270	17	on	on	ADP
ftr-410	1270	18	the	the	DET
ftr-410	1270	19	sale	sale	NOUN
ftr-410	1270	20	.	.	PUNCT
ftr-410	1271	1	in	in	ADP
ftr-410	1271	2	short	short	ADJ
ftr-410	1271	3	,	,	PUNCT
ftr-410	1271	4	the	the	DET
ftr-410	1271	5	lattera	lattera	NOUN
ftr-410	1271	6	court	court	NOUN
ftr-410	1271	7	's	's	PART
ftr-410	1271	8	difficulty	difficulty	NOUN
ftr-410	1271	9	with	with	ADP
ftr-410	1271	10	the	the	DET
ftr-410	1271	11	outcome	outcome	NOUN
ftr-410	1271	12	in	in	ADP
ftr-410	1271	13	mcallister	mcallister	NOUN
ftr-410	1271	14	is	be	AUX
ftr-410	1271	15	directly	directly	ADV
ftr-410	1271	16	related	relate	VERB
ftr-410	1271	17	to	to	ADP
ftr-410	1271	18	its	its	PRON
ftr-410	1271	19	failure	failure	NOUN
ftr-410	1271	20	to	to	PART
ftr-410	1271	21	include	include	VERB
ftr-410	1271	22	the	the	DET
ftr-410	1271	23	appreciation	appreciation	NOUN
ftr-410	1271	24	-	-	PUNCT
ftr-410	1271	25	over	over	ADP
ftr-410	1271	26	-	-	PUNCT
ftr-410	1271	27	time	time	NOUN
ftr-410	1271	28	criterion	criterion	NOUN
ftr-410	1271	29	in	in	ADP
ftr-410	1271	30	its	its	PRON
ftr-410	1271	31	framework	framework	NOUN
ftr-410	1271	32	.	.	PUNCT
ftr-410	1272	1	taxpayers	taxpayer	NOUN
ftr-410	1272	2	who	who	PRON
ftr-410	1272	3	participate	participate	VERB
ftr-410	1272	4	in	in	ADP
ftr-410	1272	5	the	the	DET
ftr-410	1272	6	premium	premium	NOUN
ftr-410	1272	7	financing	financing	NOUN
ftr-410	1272	8	arrangement	arrangement	NOUN
ftr-410	1272	9	and	and	CCONJ
ftr-410	1272	10	transfer	transfer	VERB
ftr-410	1272	11	the	the	DET
ftr-410	1272	12	policy	policy	NOUN
ftr-410	1272	13	to	to	ADP
ftr-410	1272	14	the	the	DET
ftr-410	1272	15	investor	investor	NOUN
ftr-410	1272	16	at	at	ADP
ftr-410	1272	17	the	the	DET
ftr-410	1272	18	time	time	NOUN
ftr-410	1272	19	the	the	DET
ftr-410	1272	20	note	note	NOUN
ftr-410	1272	21	matures	mature	NOUN
ftr-410	1272	22	can	can	AUX
ftr-410	1272	23	not	not	PART
ftr-410	1272	24	maintain	maintain	VERB
ftr-410	1272	25	that	that	SCONJ
ftr-410	1272	26	their	their	PRON
ftr-410	1272	27	benefit	benefit	NOUN
ftr-410	1272	28	represents	represent	VERB
ftr-410	1272	29	appreciation	appreciation	NOUN
ftr-410	1272	30	in	in	ADP
ftr-410	1272	31	an	an	DET
ftr-410	1272	32	asset	asset	NOUN
ftr-410	1272	33	accruing	accrue	VERB
ftr-410	1272	34	over	over	ADP
ftr-410	1272	35	time	time	NOUN
ftr-410	1272	36	.	.	PUNCT
ftr-410	1273	1	under	under	ADP
ftr-410	1273	2	a	a	DET
ftr-410	1273	3	proper	proper	ADJ
ftr-410	1273	4	application	application	NOUN
ftr-410	1273	5	of	of	ADP
ftr-410	1273	6	the	the	DET
ftr-410	1273	7	substitution	substitution	NOUN
ftr-410	1273	8	doctrine	doctrine	NOUN
ftr-410	1273	9	,	,	PUNCT
ftr-410	1273	10	therefore	therefore	ADV
ftr-410	1273	11	,	,	PUNCT
ftr-410	1273	12	ordinary	ordinary	ADJ
ftr-410	1273	13	gain	gain	NOUN
ftr-410	1273	14	should	should	AUX
ftr-410	1273	15	result	result	VERB
ftr-410	1273	16	at	at	ADP
ftr-410	1273	17	the	the	DET
ftr-410	1273	18	time	time	NOUN
ftr-410	1273	19	of	of	ADP
ftr-410	1273	20	transfer	transfer	NOUN
ftr-410	1273	21	.	.	PUNCT
ftr-410	1274	1	as	as	ADP
ftr-410	1274	2	a	a	DET
ftr-410	1274	3	matter	matter	NOUN
ftr-410	1274	4	of	of	ADP
ftr-410	1274	5	substance	substance	NOUN
ftr-410	1274	6	,	,	PUNCT
ftr-410	1274	7	such	such	DET
ftr-410	1274	8	a	a	DET
ftr-410	1274	9	taxpayer	taxpayer	NOUN
ftr-410	1274	10	receives	receive	VERB
ftr-410	1274	11	in	in	ADP
ftr-410	1274	12	effect	effect	NOUN
ftr-410	1274	13	free	free	ADJ
ftr-410	1274	14	life	life	NOUN
ftr-410	1274	15	insurance	insurance	NOUN
ftr-410	1274	16	during	during	ADP
ftr-410	1274	17	the	the	DET
ftr-410	1274	18	term	term	NOUN
ftr-410	1274	19	of	of	ADP
ftr-410	1274	20	the	the	DET
ftr-410	1274	21	note	note	NOUN
ftr-410	1274	22	as	as	ADP
ftr-410	1274	23	compensation	compensation	NOUN
ftr-410	1274	24	for	for	ADP
ftr-410	1274	25	agreeing	agree	VERB
ftr-410	1274	26	to	to	PART
ftr-410	1274	27	acquire	acquire	VERB
ftr-410	1274	28	the	the	DET
ftr-410	1274	29	policy	policy	NOUN
ftr-410	1274	30	;	;	PUNCT
ftr-410	1275	1	the	the	DET
ftr-410	1275	2	note	note	NOUN
ftr-410	1275	3	being	be	AUX
ftr-410	1275	4	nonrecourse	nonrecourse	NOUN
ftr-410	1275	5	,	,	PUNCT
ftr-410	1275	6	the	the	DET
ftr-410	1275	7	taxpayer	taxpayer	NOUN
ftr-410	1275	8	is	be	AUX
ftr-410	1275	9	under	under	ADP
ftr-410	1275	10	no	no	DET
ftr-410	1275	11	obligation	obligation	NOUN
ftr-410	1275	12	to	to	PART
ftr-410	1275	13	repay	repay	VERB
ftr-410	1275	14	221	221	NUM
ftr-410	1275	15	.	.	PUNCT
ftr-410	1276	1	in	in	ADP
ftr-410	1276	2	comm'r	comm'r	PROPN
ftr-410	1276	3	v.	v.	ADP
ftr-410	1276	4	p.g	p.g	PROPN
ftr-410	1276	5	.	.	PROPN
ftr-410	1276	6	lake	lake	PROPN
ftr-410	1276	7	,	,	PUNCT
ftr-410	1276	8	356	356	NUM
ftr-410	1276	9	u.s	u.s	PROPN
ftr-410	1276	10	.	.	PROPN
ftr-410	1276	11	260	260	NUM
ftr-410	1276	12	(	(	PUNCT
ftr-410	1276	13	1958	1958	NUM
ftr-410	1276	14	)	)	PUNCT
ftr-410	1276	15	,	,	PUNCT
ftr-410	1276	16	see	see	VERB
ftr-410	1276	17	i	i	PRON
ftr-410	1276	18	d.	d.	PROPN
ftr-410	1276	19	at	at	ADP
ftr-410	1276	20	262	262	NUM
ftr-410	1276	21	,	,	PUNCT
ftr-410	1276	22	265	265	NUM
ftr-410	1276	23	,	,	PUNCT
ftr-410	1276	24	in	in	ADP
ftr-410	1276	25	contrast	contrast	NOUN
ftr-410	1276	26	,	,	PUNCT
ftr-410	1276	27	where	where	SCONJ
ftr-410	1276	28	the	the	DET
ftr-410	1276	29	taxpayer	taxpayer	NOUN
ftr-410	1276	30	sold	sell	VERB
ftr-410	1276	31	a	a	DET
ftr-410	1276	32	carved	carve	VERB
ftr-410	1276	33	-	-	PUNCT
ftr-410	1276	34	out	out	ADP
ftr-410	1276	35	right	right	NOUN
ftr-410	1276	36	and	and	CCONJ
ftr-410	1276	37	retained	retain	VERB
ftr-410	1276	38	the	the	DET
ftr-410	1276	39	balance	balance	NOUN
ftr-410	1276	40	of	of	ADP
ftr-410	1276	41	its	its	PRON
ftr-410	1276	42	interest	interest	NOUN
ftr-410	1276	43	in	in	ADP
ftr-410	1276	44	the	the	DET
ftr-410	1276	45	investment	investment	NOUN
ftr-410	1276	46	,	,	PUNCT
ftr-410	1276	47	the	the	DET
ftr-410	1276	48	taxpayer	taxpayer	NOUN
ftr-410	1276	49	could	could	AUX
ftr-410	1276	50	not	not	PART
ftr-410	1276	51	have	have	AUX
ftr-410	1276	52	established	establish	VERB
ftr-410	1276	53	that	that	SCONJ
ftr-410	1276	54	the	the	DET
ftr-410	1276	55	entire	entire	ADJ
ftr-410	1276	56	profit	profit	NOUN
ftr-410	1276	57	was	be	AUX
ftr-410	1276	58	attributable	attributable	ADJ
ftr-410	1276	59	to	to	ADP
ftr-410	1276	60	appreciation	appreciation	NOUN
ftr-410	1276	61	that	that	PRON
ftr-410	1276	62	had	have	AUX
ftr-410	1276	63	accrued	accrue	VERB
ftr-410	1276	64	during	during	ADP
ftr-410	1276	65	the	the	DET
ftr-410	1276	66	taxpayer	taxpayer	NOUN
ftr-410	1276	67	's	's	PART
ftr-410	1276	68	ownership	ownership	NOUN
ftr-410	1276	69	.	.	PUNCT
ftr-410	1277	1	while	while	SCONJ
ftr-410	1277	2	some	some	DET
ftr-410	1277	3	portion	portion	NOUN
ftr-410	1277	4	of	of	ADP
ftr-410	1277	5	the	the	DET
ftr-410	1277	6	profit	profit	NOUN
ftr-410	1277	7	might	might	AUX
ftr-410	1277	8	have	have	AUX
ftr-410	1277	9	been	be	AUX
ftr-410	1277	10	the	the	DET
ftr-410	1277	11	result	result	NOUN
ftr-410	1277	12	of	of	ADP
ftr-410	1277	13	appreciation	appreciation	NOUN
ftr-410	1277	14	in	in	ADP
ftr-410	1277	15	the	the	DET
ftr-410	1277	16	underlying	underlie	VERB
ftr-410	1277	17	asset	asset	NOUN
ftr-410	1277	18	,	,	PUNCT
ftr-410	1277	19	the	the	DET
ftr-410	1277	20	taxpayer	taxpayer	NOUN
ftr-410	1277	21	could	could	AUX
ftr-410	1277	22	not	not	PART
ftr-410	1277	23	have	have	AUX
ftr-410	1277	24	established	establish	VERB
ftr-410	1277	25	that	that	SCONJ
ftr-410	1277	26	the	the	DET
ftr-410	1277	27	entire	entire	ADJ
ftr-410	1277	28	profit	profit	NOUN
ftr-410	1277	29	was	be	AUX
ftr-410	1277	30	so	so	ADV
ftr-410	1277	31	attributable	attributable	ADJ
ftr-410	1277	32	.	.	PUNCT
ftr-410	1278	1	222	222	NUM
ftr-410	1278	2	.	.	PUNCT
ftr-410	1279	1	the	the	DET
ftr-410	1279	2	outcome	outcome	NOUN
ftr-410	1279	3	in	in	ADP
ftr-410	1279	4	the	the	DET
ftr-410	1279	5	trust	trust	NOUN
ftr-410	1279	6	examples	example	NOUN
ftr-410	1279	7	would	would	AUX
ftr-410	1279	8	be	be	AUX
ftr-410	1279	9	different	different	ADJ
ftr-410	1279	10	if	if	SCONJ
ftr-410	1279	11	a	a	PRON
ftr-410	1279	12	and	and	CCONJ
ftr-410	1279	13	b	b	NOUN
ftr-410	1279	14	did	do	AUX
ftr-410	1279	15	not	not	PART
ftr-410	1279	16	sell	sell	VERB
ftr-410	1279	17	their	their	PRON
ftr-410	1279	18	interests	interest	NOUN
ftr-410	1279	19	simultaneously	simultaneously	ADV
ftr-410	1279	20	.	.	PUNCT
ftr-410	1280	1	in	in	ADP
ftr-410	1280	2	the	the	DET
ftr-410	1280	3	case	case	NOUN
ftr-410	1280	4	of	of	ADP
ftr-410	1280	5	a	a	DET
ftr-410	1280	6	nonsimultaneous	nonsimultaneous	ADJ
ftr-410	1280	7	sale	sale	NOUN
ftr-410	1280	8	,	,	PUNCT
ftr-410	1280	9	the	the	DET
ftr-410	1280	10	income	income	NOUN
ftr-410	1280	11	beneficiary	beneficiary	NOUN
ftr-410	1280	12	is	be	AUX
ftr-410	1280	13	not	not	PART
ftr-410	1280	14	permitted	permit	VERB
ftr-410	1280	15	to	to	PART
ftr-410	1280	16	offset	offset	VERB
ftr-410	1280	17	any	any	DET
ftr-410	1280	18	basis	basis	NOUN
ftr-410	1280	19	against	against	ADP
ftr-410	1280	20	the	the	DET
ftr-410	1280	21	amount	amount	NOUN
ftr-410	1280	22	realized	realize	VERB
ftr-410	1280	23	on	on	ADP
ftr-410	1280	24	the	the	DET
ftr-410	1280	25	sale	sale	NOUN
ftr-410	1280	26	.	.	PUNCT
ftr-410	1281	1	see	see	VERB
ftr-410	1281	2	irc	irc	PROPN
ftr-410	1281	3	§	§	PROPN
ftr-410	1281	4	1001(e	1001(e	NUM
ftr-410	1281	5	)	)	PUNCT
ftr-410	1281	6	.	.	PUNCT
ftr-410	1282	1	thus	thus	ADV
ftr-410	1282	2	,	,	PUNCT
ftr-410	1282	3	a	a	PRON
ftr-410	1282	4	would	would	AUX
ftr-410	1282	5	be	be	AUX
ftr-410	1282	6	required	require	VERB
ftr-410	1282	7	to	to	PART
ftr-410	1282	8	recognize	recognize	VERB
ftr-410	1282	9	as	as	ADP
ftr-410	1282	10	capital	capital	NOUN
ftr-410	1282	11	gain	gain	VERB
ftr-410	1282	12	the	the	DET
ftr-410	1282	13	entire	entire	ADJ
ftr-410	1282	14	amount	amount	NOUN
ftr-410	1282	15	realized	realize	VERB
ftr-410	1282	16	on	on	ADP
ftr-410	1282	17	the	the	DET
ftr-410	1282	18	sale	sale	NOUN
ftr-410	1282	19	if	if	SCONJ
ftr-410	1282	20	b	b	NOUN
ftr-410	1282	21	did	do	AUX
ftr-410	1282	22	not	not	PART
ftr-410	1282	23	simultaneously	simultaneously	ADV
ftr-410	1282	24	sell	sell	VERB
ftr-410	1282	25	the	the	DET
ftr-410	1282	26	remainder	remainder	NOUN
ftr-410	1282	27	interest	interest	NOUN
ftr-410	1282	28	.	.	PUNCT
ftr-410	1283	1	this	this	DET
ftr-410	1283	2	denial	denial	NOUN
ftr-410	1283	3	of	of	ADP
ftr-410	1283	4	a	a	DET
ftr-410	1283	5	basis	basis	NOUN
ftr-410	1283	6	offset	offset	NOUN
ftr-410	1283	7	to	to	ADP
ftr-410	1283	8	a	a	PRON
ftr-410	1283	9	is	be	AUX
ftr-410	1283	10	entirely	entirely	ADV
ftr-410	1283	11	unrelated	unrelated	ADJ
ftr-410	1283	12	to	to	ADP
ftr-410	1283	13	the	the	DET
ftr-410	1283	14	substitution	substitution	NOUN
ftr-410	1283	15	doctrine	doctrine	NOUN
ftr-410	1283	16	and	and	CCONJ
ftr-410	1283	17	its	its	PRON
ftr-410	1283	18	concern	concern	NOUN
ftr-410	1283	19	about	about	ADP
ftr-410	1283	20	taxpayers	taxpayer	NOUN
ftr-410	1283	21	converting	convert	VERB
ftr-410	1283	22	what	what	PRON
ftr-410	1283	23	is	be	AUX
ftr-410	1283	24	essentially	essentially	ADV
ftr-410	1283	25	ordinary	ordinary	ADJ
ftr-410	1283	26	income	income	NOUN
ftr-410	1283	27	to	to	ADP
ftr-410	1283	28	capital	capital	NOUN
ftr-410	1283	29	gain	gain	NOUN
ftr-410	1283	30	.	.	PUNCT
ftr-410	1284	1	rather	rather	ADV
ftr-410	1284	2	,	,	PUNCT
ftr-410	1284	3	it	it	PRON
ftr-410	1284	4	stems	stem	VERB
ftr-410	1284	5	from	from	ADP
ftr-410	1284	6	a	a	DET
ftr-410	1284	7	concern	concern	NOUN
ftr-410	1284	8	about	about	ADP
ftr-410	1284	9	trust	trust	NOUN
ftr-410	1284	10	beneficiaries	beneficiary	NOUN
ftr-410	1284	11	manipulating	manipulate	VERB
ftr-410	1284	12	the	the	DET
ftr-410	1284	13	basis	basis	NOUN
ftr-410	1284	14	provisions	provision	NOUN
ftr-410	1284	15	to	to	PART
ftr-410	1284	16	manufacture	manufacture	VERB
ftr-410	1284	17	an	an	DET
ftr-410	1284	18	overstated	overstated	ADJ
ftr-410	1284	19	basis	basis	NOUN
ftr-410	1284	20	.	.	PUNCT
ftr-410	1285	1	prior	prior	ADV
ftr-410	1285	2	to	to	ADP
ftr-410	1285	3	1969	1969	NUM
ftr-410	1285	4	,	,	PUNCT
ftr-410	1285	5	it	it	PRON
ftr-410	1285	6	was	be	AUX
ftr-410	1285	7	possible	possible	ADJ
ftr-410	1285	8	for	for	SCONJ
ftr-410	1285	9	a	a	DET
ftr-410	1285	10	trust	trust	NOUN
ftr-410	1285	11	beneficiary	beneficiary	NOUN
ftr-410	1285	12	to	to	PART
ftr-410	1285	13	sell	sell	VERB
ftr-410	1285	14	the	the	DET
ftr-410	1285	15	income	income	NOUN
ftr-410	1285	16	interest	interest	NOUN
ftr-410	1285	17	and	and	CCONJ
ftr-410	1285	18	claim	claim	VERB
ftr-410	1285	19	a	a	DET
ftr-410	1285	20	basis	basis	NOUN
ftr-410	1285	21	offset	offset	NOUN
ftr-410	1285	22	based	base	VERB
ftr-410	1285	23	on	on	ADP
ftr-410	1285	24	the	the	DET
ftr-410	1285	25	actuarial	actuarial	ADJ
ftr-410	1285	26	percentage	percentage	NOUN
ftr-410	1285	27	of	of	ADP
ftr-410	1285	28	the	the	DET
ftr-410	1285	29	interest	interest	NOUN
ftr-410	1285	30	at	at	ADP
ftr-410	1285	31	the	the	DET
ftr-410	1285	32	time	time	NOUN
ftr-410	1285	33	of	of	ADP
ftr-410	1285	34	sale	sale	NOUN
ftr-410	1285	35	and	and	CCONJ
ftr-410	1285	36	the	the	DET
ftr-410	1285	37	date	date	NOUN
ftr-410	1285	38	-	-	PUNCT
ftr-410	1285	39	of	of	ADP
ftr-410	1285	40	-	-	PUNCT
ftr-410	1285	41	death	death	NOUN
ftr-410	1285	42	value	value	NOUN
ftr-410	1285	43	of	of	ADP
ftr-410	1285	44	the	the	DET
ftr-410	1285	45	trust	trust	NOUN
ftr-410	1285	46	's	's	PART
ftr-410	1285	47	assets	asset	NOUN
ftr-410	1285	48	.	.	PUNCT
ftr-410	1286	1	see	see	VERB
ftr-410	1286	2	regs	reg	NOUN
ftr-410	1286	3	.	.	PUNCT
ftr-410	1287	1	§	§	PROPN
ftr-410	1287	2	1.1001	1.1001	NUM
ftr-410	1287	3	-	-	PUNCT
ftr-410	1287	4	5(a	5(a	NUM
ftr-410	1287	5	)	)	PUNCT
ftr-410	1287	6	.	.	PUNCT
ftr-410	1288	1	the	the	DET
ftr-410	1288	2	problem	problem	NOUN
ftr-410	1288	3	arose	arise	VERB
ftr-410	1288	4	if	if	SCONJ
ftr-410	1288	5	the	the	DET
ftr-410	1288	6	remainderman	remainderman	NOUN
ftr-410	1288	7	subsequently	subsequently	ADV
ftr-410	1288	8	sold	sell	VERB
ftr-410	1288	9	the	the	DET
ftr-410	1288	10	remainder	remainder	NOUN
ftr-410	1288	11	interest	interest	NOUN
ftr-410	1288	12	.	.	PUNCT
ftr-410	1289	1	if	if	SCONJ
ftr-410	1289	2	,	,	PUNCT
ftr-410	1289	3	for	for	ADP
ftr-410	1289	4	example	example	NOUN
ftr-410	1289	5	,	,	PUNCT
ftr-410	1289	6	the	the	DET
ftr-410	1289	7	sale	sale	NOUN
ftr-410	1289	8	were	be	AUX
ftr-410	1289	9	made	make	VERB
ftr-410	1289	10	at	at	ADP
ftr-410	1289	11	approximately	approximately	ADV
ftr-410	1289	12	the	the	DET
ftr-410	1289	13	time	time	NOUN
ftr-410	1289	14	the	the	DET
ftr-410	1289	15	income	income	NOUN
ftr-410	1289	16	interest	interest	NOUN
ftr-410	1289	17	terminated	terminate	VERB
ftr-410	1289	18	,	,	PUNCT
ftr-410	1289	19	the	the	DET
ftr-410	1289	20	remainderman	remainderman	NOUN
ftr-410	1289	21	could	could	AUX
ftr-410	1289	22	claim	claim	VERB
ftr-410	1289	23	as	as	ADP
ftr-410	1289	24	a	a	DET
ftr-410	1289	25	basis	basis	NOUN
ftr-410	1289	26	the	the	DET
ftr-410	1289	27	entire	entire	ADJ
ftr-410	1289	28	date	date	NOUN
ftr-410	1289	29	-	-	PUNCT
ftr-410	1289	30	of	of	ADP
ftr-410	1289	31	-	-	PUNCT
ftr-410	1289	32	death	death	NOUN
ftr-410	1289	33	value	value	NOUN
ftr-410	1289	34	of	of	ADP
ftr-410	1289	35	the	the	DET
ftr-410	1289	36	trust	trust	NOUN
ftr-410	1289	37	's	's	PART
ftr-410	1289	38	assets	asset	NOUN
ftr-410	1289	39	.	.	PUNCT
ftr-410	1290	1	see	see	VERB
ftr-410	1290	2	i	i	PRON
ftr-410	1290	3	d.	d.	PROPN
ftr-410	1290	4	this	this	PRON
ftr-410	1290	5	would	would	AUX
ftr-410	1290	6	,	,	PUNCT
ftr-410	1290	7	of	of	ADP
ftr-410	1290	8	course	course	NOUN
ftr-410	1290	9	,	,	PUNCT
ftr-410	1290	10	permit	permit	VERB
ftr-410	1290	11	an	an	DET
ftr-410	1290	12	income	income	NOUN
ftr-410	1290	13	beneficiary	beneficiary	NOUN
ftr-410	1290	14	and	and	CCONJ
ftr-410	1290	15	remainderman	remainderman	NOUN
ftr-410	1290	16	to	to	PART
ftr-410	1290	17	enjoy	enjoy	VERB
ftr-410	1290	18	,	,	PUNCT
ftr-410	1290	19	in	in	ADP
ftr-410	1290	20	the	the	DET
ftr-410	1290	21	aggregate	aggregate	NOUN
ftr-410	1290	22	,	,	PUNCT
ftr-410	1290	23	a	a	DET
ftr-410	1290	24	basis	basis	NOUN
ftr-410	1290	25	offset	offset	NOUN
ftr-410	1290	26	in	in	ADP
ftr-410	1290	27	excess	excess	NOUN
ftr-410	1290	28	of	of	ADP
ftr-410	1290	29	100	100	NUM
ftr-410	1290	30	%	%	NOUN
ftr-410	1290	31	of	of	ADP
ftr-410	1290	32	the	the	DET
ftr-410	1290	33	asset	asset	NOUN
ftr-410	1290	34	's	's	PART
ftr-410	1290	35	date	date	NOUN
ftr-410	1290	36	-	-	PUNCT
ftr-410	1290	37	of	of	ADP
ftr-410	1290	38	-	-	PUNCT
ftr-410	1290	39	death	death	NOUN
ftr-410	1290	40	value	value	NOUN
ftr-410	1290	41	.	.	PUNCT
ftr-410	1291	1	to	to	PART
ftr-410	1291	2	prevent	prevent	VERB
ftr-410	1291	3	taxpayers	taxpayer	NOUN
ftr-410	1291	4	from	from	ADP
ftr-410	1291	5	exploiting	exploit	VERB
ftr-410	1291	6	the	the	DET
ftr-410	1291	7	basis	basis	NOUN
ftr-410	1291	8	rules	rule	NOUN
ftr-410	1291	9	in	in	ADP
ftr-410	1291	10	this	this	DET
ftr-410	1291	11	fashion	fashion	NOUN
ftr-410	1291	12	,	,	PUNCT
ftr-410	1291	13	congress	congress	PROPN
ftr-410	1291	14	added	add	VERB
ftr-410	1291	15	code	code	NOUN
ftr-410	1291	16	§	§	PROPN
ftr-410	1291	17	1001(e	1001(e	NUM
ftr-410	1291	18	)	)	PUNCT
ftr-410	1291	19	in	in	ADP
ftr-410	1291	20	the	the	DET
ftr-410	1291	21	tax	tax	NOUN
ftr-410	1291	22	reform	reform	NOUN
ftr-410	1291	23	act	act	NOUN
ftr-410	1291	24	of	of	ADP
ftr-410	1291	25	1969	1969	NUM
ftr-410	1291	26	.	.	PUNCT
ftr-410	1292	1	tax	tax	NOUN
ftr-410	1292	2	reform	reform	PROPN
ftr-410	1292	3	act	act	NOUN
ftr-410	1292	4	of	of	ADP
ftr-410	1292	5	1969	1969	NUM
ftr-410	1292	6	,	,	PUNCT
ftr-410	1292	7	see	see	VERB
ftr-410	1292	8	pub	pub	NOUN
ftr-410	1292	9	l.	l.	NOUN
ftr-410	1293	1	no	no	INTJ
ftr-410	1293	2	.	.	PROPN
ftr-410	1294	1	91	91	NUM
ftr-410	1294	2	-	-	SYM
ftr-410	1294	3	172	172	NUM
ftr-410	1294	4	,	,	PUNCT
ftr-410	1294	5	§	§	PROPN
ftr-410	1294	6	516(a	516(a	PROPN
ftr-410	1294	7	)	)	PUNCT
ftr-410	1294	8	83	83	NUM
ftr-410	1294	9	stat	stat	NOUN
ftr-410	1294	10	.	.	PUNCT
ftr-410	1295	1	487	487	NUM
ftr-410	1295	2	,	,	PUNCT
ftr-410	1295	3	649	649	NUM
ftr-410	1295	4	(	(	PUNCT
ftr-410	1295	5	1969	1969	NUM
ftr-410	1295	6	)	)	PUNCT
ftr-410	1295	7	.	.	PUNCT
ftr-410	1296	1	see	see	VERB
ftr-410	1296	2	also	also	ADV
ftr-410	1296	3	marvin	marvin	PROPN
ftr-410	1296	4	a.	a.	PROPN
ftr-410	1296	5	chirelstein	chirelstein	PROPN
ftr-410	1296	6	,	,	PUNCT
ftr-410	1296	7	federal	federal	ADJ
ftr-410	1296	8	income	income	NOUN
ftr-410	1296	9	taxation	taxation	NOUN
ftr-410	1296	10	,	,	PUNCT
ftr-410	1296	11	387	387	NUM
ftr-410	1296	12	-	-	SYM
ftr-410	1296	13	89	89	NUM
ftr-410	1296	14	,	,	PUNCT
ftr-410	1296	15	at	at	ADP
ftr-410	1296	16	17.03	17.03	NUM
ftr-410	1296	17	(	(	PUNCT
ftr-410	1296	18	10th	10th	ADJ
ftr-410	1296	19	ed	ed	NOUN
ftr-410	1296	20	.	.	PROPN
ftr-410	1296	21	2005	2005	NUM
ftr-410	1296	22	)	)	PUNCT
ftr-410	1296	23	(	(	PUNCT
ftr-410	1296	24	explaining	explain	VERB
ftr-410	1296	25	this	this	DET
ftr-410	1296	26	rationale	rationale	NOUN
ftr-410	1296	27	for	for	ADP
ftr-410	1296	28	the	the	DET
ftr-410	1296	29	1969	1969	NUM
ftr-410	1296	30	amendment	amendment	NOUN
ftr-410	1296	31	)	)	PUNCT
ftr-410	1296	32	.	.	PUNCT
ftr-410	1297	1	[	[	X
ftr-410	1297	2	vol	vol	NOUN
ftr-410	1297	3	.	.	PUNCT
ftr-410	1297	4	7:9	7:9	NUM
ftr-410	1297	5	a	a	DET
ftr-410	1297	6	new	new	ADJ
ftr-410	1297	7	model	model	NOUN
ftr-410	1297	8	for	for	ADP
ftr-410	1297	9	identifying	identify	VERB
ftr-410	1297	10	basis	basis	NOUN
ftr-410	1297	11	in	in	ADP
ftr-410	1297	12	life	life	NOUN
ftr-410	1297	13	insurance	insurance	NOUN
ftr-410	1297	14	the	the	DET
ftr-410	1297	15	note	note	NOUN
ftr-410	1297	16	or	or	CCONJ
ftr-410	1297	17	to	to	PART
ftr-410	1297	18	otherwise	otherwise	ADV
ftr-410	1297	19	pay	pay	VERB
ftr-410	1297	20	for	for	ADP
ftr-410	1297	21	the	the	DET
ftr-410	1297	22	insurance	insurance	NOUN
ftr-410	1297	23	provided	provide	VERB
ftr-410	1297	24	.	.	PUNCT
ftr-410	1298	1	from	from	ADP
ftr-410	1298	2	the	the	DET
ftr-410	1298	3	investor	investor	NOUN
ftr-410	1298	4	's	's	PART
ftr-410	1298	5	perspective	perspective	NOUN
ftr-410	1298	6	,	,	PUNCT
ftr-410	1298	7	at	at	ADP
ftr-410	1298	8	the	the	DET
ftr-410	1298	9	maturity	maturity	NOUN
ftr-410	1298	10	of	of	ADP
ftr-410	1298	11	the	the	DET
ftr-410	1298	12	note	note	NOUN
ftr-410	1298	13	,	,	PUNCT
ftr-410	1298	14	the	the	DET
ftr-410	1298	15	policy	policy	NOUN
ftr-410	1298	16	is	be	AUX
ftr-410	1298	17	a	a	DET
ftr-410	1298	18	valuable	valuable	ADJ
ftr-410	1298	19	investment	investment	NOUN
ftr-410	1298	20	,	,	PUNCT
ftr-410	1298	21	which	which	PRON
ftr-410	1298	22	could	could	AUX
ftr-410	1298	23	not	not	PART
ftr-410	1298	24	have	have	AUX
ftr-410	1298	25	been	be	AUX
ftr-410	1298	26	acquired	acquire	VERB
ftr-410	1298	27	without	without	ADP
ftr-410	1298	28	compensating	compensate	VERB
ftr-410	1298	29	the	the	DET
ftr-410	1298	30	taxpayer	taxpayer	NOUN
ftr-410	1298	31	for	for	ADP
ftr-410	1298	32	agreeing	agree	VERB
ftr-410	1298	33	to	to	PART
ftr-410	1298	34	participate	participate	VERB
ftr-410	1298	35	.	.	PUNCT
ftr-410	1299	1	in	in	ADP
ftr-410	1299	2	somewhat	somewhat	ADV
ftr-410	1299	3	analogous	analogous	ADJ
ftr-410	1299	4	contexts	contexts	NOUN
ftr-410	1299	5	,	,	PUNCT
ftr-410	1299	6	the	the	DET
ftr-410	1299	7	courts	court	NOUN
ftr-410	1299	8	have	have	AUX
ftr-410	1299	9	held	hold	VERB
ftr-410	1299	10	that	that	PRON
ftr-410	1299	11	compensation	compensation	NOUN
ftr-410	1299	12	of	of	ADP
ftr-410	1299	13	this	this	DET
ftr-410	1299	14	kind	kind	NOUN
ftr-410	1299	15	constitutes	constitute	VERB
ftr-410	1299	16	ordinary	ordinary	ADJ
ftr-410	1299	17	income.223	income.223	NOUN
ftr-410	1299	18	the	the	DET
ftr-410	1299	19	compensatory	compensatory	ADJ
ftr-410	1299	20	character	character	NOUN
ftr-410	1299	21	of	of	ADP
ftr-410	1299	22	the	the	DET
ftr-410	1299	23	arrangement	arrangement	NOUN
ftr-410	1299	24	can	can	AUX
ftr-410	1299	25	not	not	PART
ftr-410	1299	26	be	be	AUX
ftr-410	1299	27	altered	alter	VERB
ftr-410	1299	28	by	by	ADP
ftr-410	1299	29	"	"	PUNCT
ftr-410	1299	30	dressing	dress	VERB
ftr-410	1299	31	up	up	ADP
ftr-410	1299	32	"	"	PUNCT
ftr-410	1299	33	the	the	DET
ftr-410	1299	34	transaction	transaction	NOUN
ftr-410	1299	35	to	to	PART
ftr-410	1299	36	look	look	VERB
ftr-410	1299	37	like	like	ADP
ftr-410	1299	38	the	the	DET
ftr-410	1299	39	sale	sale	NOUN
ftr-410	1299	40	of	of	ADP
ftr-410	1299	41	an	an	DET
ftr-410	1299	42	asset.224	asset.224	NOUN
ftr-410	1299	43	the	the	DET
ftr-410	1299	44	taxpayer	taxpayer	NOUN
ftr-410	1299	45	's	's	PART
ftr-410	1299	46	amount	amount	NOUN
ftr-410	1299	47	realized	realize	VERB
ftr-410	1299	48	on	on	ADP
ftr-410	1299	49	the	the	DET
ftr-410	1299	50	transfer	transfer	NOUN
ftr-410	1299	51	of	of	ADP
ftr-410	1299	52	the	the	DET
ftr-410	1299	53	policy	policy	NOUN
ftr-410	1299	54	to	to	ADP
ftr-410	1299	55	the	the	DET
ftr-410	1299	56	investor	investor	NOUN
ftr-410	1299	57	would	would	AUX
ftr-410	1299	58	be	be	AUX
ftr-410	1299	59	equal	equal	ADJ
ftr-410	1299	60	to	to	ADP
ftr-410	1299	61	the	the	DET
ftr-410	1299	62	223	223	NUM
ftr-410	1299	63	.	.	PUNCT
ftr-410	1300	1	see	see	VERB
ftr-410	1300	2	sutter	sutter	PROPN
ftr-410	1300	3	v.	v.	ADP
ftr-410	1300	4	comm'r	comm'r	PROPN
ftr-410	1300	5	,	,	PUNCT
ftr-410	1300	6	76	76	NUM
ftr-410	1300	7	t.c	t.c	PROPN
ftr-410	1300	8	.	.	PROPN
ftr-410	1300	9	memo	memo	NOUN
ftr-410	1300	10	(	(	PUNCT
ftr-410	1300	11	cch	cch	PROPN
ftr-410	1300	12	)	)	PUNCT
ftr-410	1300	13	59	59	NUM
ftr-410	1300	14	,	,	PUNCT
ftr-410	1300	15	t.c	t.c	PROPN
ftr-410	1300	16	.	.	PROPN
ftr-410	1300	17	memo	memo	NOUN
ftr-410	1300	18	(	(	PUNCT
ftr-410	1300	19	ria	ria	PROPN
ftr-410	1300	20	)	)	PUNCT
ftr-410	1300	21	98,250	98,250	NUM
ftr-410	1300	22	(	(	PUNCT
ftr-410	1300	23	1998	1998	NUM
ftr-410	1300	24	)	)	PUNCT
ftr-410	1300	25	;	;	PUNCT
ftr-410	1300	26	haderlie	haderlie	NOUN
ftr-410	1300	27	v.	v.	ADP
ftr-410	1300	28	comm'r	comm'r	PROPN
ftr-410	1300	29	,	,	PUNCT
ftr-410	1300	30	74	74	NUM
ftr-410	1300	31	t.c	t.c	PROPN
ftr-410	1300	32	.	.	PROPN
ftr-410	1300	33	memo	memo	NOUN
ftr-410	1300	34	(	(	PUNCT
ftr-410	1300	35	cch	cch	PROPN
ftr-410	1300	36	)	)	PUNCT
ftr-410	1300	37	1254	1254	NUM
ftr-410	1300	38	,	,	PUNCT
ftr-410	1300	39	t.c	t.c	PROPN
ftr-410	1300	40	.	.	PROPN
ftr-410	1300	41	memo	memo	NOUN
ftr-410	1300	42	(	(	PUNCT
ftr-410	1300	43	ria	ria	PROPN
ftr-410	1300	44	)	)	PUNCT
ftr-410	1300	45	97,525	97,525	NUM
ftr-410	1300	46	(	(	PUNCT
ftr-410	1300	47	1997	1997	NUM
ftr-410	1300	48	)	)	PUNCT
ftr-410	1300	49	.	.	PUNCT
ftr-410	1301	1	in	in	ADP
ftr-410	1301	2	sutter	sutter	NOUN
ftr-410	1301	3	and	and	CCONJ
ftr-410	1301	4	haderlie	haderlie	NOUN
ftr-410	1301	5	,	,	PUNCT
ftr-410	1301	6	as	as	ADP
ftr-410	1301	7	part	part	NOUN
ftr-410	1301	8	of	of	ADP
ftr-410	1301	9	a	a	DET
ftr-410	1301	10	prearrangement	prearrangement	NOUN
ftr-410	1301	11	,	,	PUNCT
ftr-410	1301	12	the	the	DET
ftr-410	1301	13	taxpayers	taxpayer	NOUN
ftr-410	1301	14	borrowed	borrow	VERB
ftr-410	1301	15	money	money	NOUN
ftr-410	1301	16	on	on	ADP
ftr-410	1301	17	a	a	DET
ftr-410	1301	18	nonrecourse	nonrecourse	ADJ
ftr-410	1301	19	basis	basis	NOUN
ftr-410	1301	20	from	from	ADP
ftr-410	1301	21	an	an	DET
ftr-410	1301	22	entity	entity	NOUN
ftr-410	1301	23	controlled	control	VERB
ftr-410	1301	24	by	by	ADP
ftr-410	1301	25	an	an	DET
ftr-410	1301	26	insurance	insurance	NOUN
ftr-410	1301	27	agent	agent	NOUN
ftr-410	1301	28	.	.	PUNCT
ftr-410	1302	1	sutter	sutter	NOUN
ftr-410	1302	2	,	,	PUNCT
ftr-410	1302	3	76	76	NUM
ftr-410	1302	4	t.c	t.c	PROPN
ftr-410	1302	5	.	.	PROPN
ftr-410	1302	6	memo	memo	NOUN
ftr-410	1302	7	(	(	PUNCT
ftr-410	1302	8	cch	cch	NOUN
ftr-410	1302	9	)	)	PUNCT
ftr-410	1302	10	at	at	ADP
ftr-410	1302	11	59	59	NUM
ftr-410	1302	12	-	-	SYM
ftr-410	1302	13	60	60	NUM
ftr-410	1302	14	,	,	PUNCT
ftr-410	1302	15	t.c	t.c	PROPN
ftr-410	1302	16	.	.	PROPN
ftr-410	1302	17	memo	memo	NOUN
ftr-410	1302	18	(	(	PUNCT
ftr-410	1302	19	ria	ria	PROPN
ftr-410	1302	20	)	)	PUNCT
ftr-410	1302	21	at	at	ADP
ftr-410	1302	22	98	98	NUM
ftr-410	1302	23	-	-	SYM
ftr-410	1302	24	1449	1449	NUM
ftr-410	1302	25	to	to	ADP
ftr-410	1302	26	98	98	NUM
ftr-410	1302	27	-	-	SYM
ftr-410	1302	28	1450	1450	NUM
ftr-410	1302	29	;	;	PUNCT
ftr-410	1302	30	haderlie	haderlie	NOUN
ftr-410	1302	31	,	,	PUNCT
ftr-410	1302	32	74	74	NUM
ftr-410	1302	33	t.	t.	NOUN
ftr-410	1302	34	c.	c.	PROPN
ftr-410	1302	35	memo	memo	NOUN
ftr-410	1302	36	(	(	PUNCT
ftr-410	1302	37	cch)at	cch)at	VERB
ftr-410	1302	38	1255	1255	NUM
ftr-410	1302	39	,	,	PUNCT
ftr-410	1302	40	t.c	t.c	PROPN
ftr-410	1302	41	.	.	PROPN
ftr-410	1302	42	memo	memo	NOUN
ftr-410	1302	43	(	(	PUNCT
ftr-410	1302	44	ria)at	ria)at	ADP
ftr-410	1302	45	97	97	NUM
ftr-410	1302	46	-	-	SYM
ftr-410	1302	47	3500	3500	NUM
ftr-410	1302	48	to	to	ADP
ftr-410	1302	49	97	97	NUM
ftr-410	1302	50	-	-	SYM
ftr-410	1302	51	3501	3501	NUM
ftr-410	1302	52	.	.	PUNCT
ftr-410	1303	1	the	the	DET
ftr-410	1303	2	borrowed	borrow	VERB
ftr-410	1303	3	moneys	money	NOUN
ftr-410	1303	4	were	be	AUX
ftr-410	1303	5	then	then	ADV
ftr-410	1303	6	used	use	VERB
ftr-410	1303	7	by	by	ADP
ftr-410	1303	8	the	the	DET
ftr-410	1303	9	taxpayer	taxpayer	NOUN
ftr-410	1303	10	to	to	PART
ftr-410	1303	11	pay	pay	VERB
ftr-410	1303	12	premiums	premium	NOUN
ftr-410	1303	13	on	on	ADP
ftr-410	1303	14	policies	policy	NOUN
ftr-410	1303	15	sold	sell	VERB
ftr-410	1303	16	by	by	ADP
ftr-410	1303	17	the	the	DET
ftr-410	1303	18	insurance	insurance	NOUN
ftr-410	1303	19	agent	agent	NOUN
ftr-410	1303	20	.	.	PUNCT
ftr-410	1304	1	sutter	sutter	NOUN
ftr-410	1304	2	,	,	PUNCT
ftr-410	1304	3	76	76	NUM
ftr-410	1304	4	t.c	t.c	PROPN
ftr-410	1304	5	.	.	PROPN
ftr-410	1304	6	memo	memo	NOUN
ftr-410	1304	7	(	(	PUNCT
ftr-410	1304	8	cch	cch	NOUN
ftr-410	1304	9	)	)	PUNCT
ftr-410	1304	10	at	at	ADP
ftr-410	1304	11	60	60	NUM
ftr-410	1304	12	,	,	PUNCT
ftr-410	1304	13	t.c	t.c	PROPN
ftr-410	1304	14	.	.	PROPN
ftr-410	1304	15	memo	memo	NOUN
ftr-410	1304	16	(	(	PUNCT
ftr-410	1304	17	ria	ria	PROPN
ftr-410	1304	18	)	)	PUNCT
ftr-410	1304	19	at	at	ADP
ftr-410	1304	20	98	98	NUM
ftr-410	1304	21	-	-	SYM
ftr-410	1304	22	1499	1499	NUM
ftr-410	1304	23	;	;	PUNCT
ftr-410	1304	24	haderlie	haderlie	NOUN
ftr-410	1304	25	,	,	PUNCT
ftr-410	1304	26	74	74	NUM
ftr-410	1304	27	t.c	t.c	PROPN
ftr-410	1304	28	.	.	PROPN
ftr-410	1304	29	memo	memo	NOUN
ftr-410	1304	30	(	(	PUNCT
ftr-410	1304	31	cch	cch	NOUN
ftr-410	1304	32	)	)	PUNCT
ftr-410	1304	33	at	at	ADP
ftr-410	1304	34	1255	1255	NUM
ftr-410	1304	35	,	,	PUNCT
ftr-410	1304	36	t.c	t.c	PROPN
ftr-410	1304	37	.	.	PROPN
ftr-410	1304	38	memo	memo	NOUN
ftr-410	1304	39	(	(	PUNCT
ftr-410	1304	40	ria	ria	PROPN
ftr-410	1304	41	)	)	PUNCT
ftr-410	1304	42	at	at	ADP
ftr-410	1304	43	97	97	NUM
ftr-410	1304	44	-	-	SYM
ftr-410	1304	45	3501	3501	NUM
ftr-410	1304	46	.	.	PUNCT
ftr-410	1305	1	finding	find	VERB
ftr-410	1305	2	the	the	DET
ftr-410	1305	3	nonrecourse	nonrecourse	NOUN
ftr-410	1305	4	note	note	NOUN
ftr-410	1305	5	was	be	AUX
ftr-410	1305	6	illusory	illusory	ADJ
ftr-410	1305	7	,	,	PUNCT
ftr-410	1305	8	both	both	CCONJ
ftr-410	1305	9	the	the	DET
ftr-410	1305	10	sutter	sutter	NOUN
ftr-410	1305	11	and	and	CCONJ
ftr-410	1305	12	haderlie	haderlie	NOUN
ftr-410	1305	13	courts	court	NOUN
ftr-410	1305	14	held	hold	VERB
ftr-410	1305	15	that	that	SCONJ
ftr-410	1305	16	the	the	DET
ftr-410	1305	17	entire	entire	ADJ
ftr-410	1305	18	amount	amount	NOUN
ftr-410	1305	19	of	of	ADP
ftr-410	1305	20	the	the	DET
ftr-410	1305	21	premium	premium	NOUN
ftr-410	1305	22	advanced	advance	VERB
ftr-410	1305	23	to	to	ADP
ftr-410	1305	24	the	the	DET
ftr-410	1305	25	taxpayer	taxpayer	NOUN
ftr-410	1305	26	/	/	SYM
ftr-410	1305	27	insured	insure	VERB
ftr-410	1305	28	represented	represent	VERB
ftr-410	1305	29	compensation	compensation	NOUN
ftr-410	1305	30	for	for	ADP
ftr-410	1305	31	agreeing	agree	VERB
ftr-410	1305	32	to	to	PART
ftr-410	1305	33	acquire	acquire	VERB
ftr-410	1305	34	the	the	DET
ftr-410	1305	35	policy	policy	NOUN
ftr-410	1305	36	(	(	PUNCT
ftr-410	1305	37	in	in	ADP
ftr-410	1305	38	haderlie	haderlie	NOUN
ftr-410	1305	39	,	,	PUNCT
ftr-410	1305	40	the	the	DET
ftr-410	1305	41	court	court	NOUN
ftr-410	1305	42	held	hold	VERB
ftr-410	1305	43	that	that	SCONJ
ftr-410	1305	44	the	the	DET
ftr-410	1305	45	entire	entire	ADJ
ftr-410	1305	46	premium	premium	NOUN
ftr-410	1305	47	constituted	constitute	VERB
ftr-410	1305	48	gross	gross	ADJ
ftr-410	1305	49	income	income	NOUN
ftr-410	1305	50	,	,	PUNCT
ftr-410	1305	51	whereas	whereas	SCONJ
ftr-410	1305	52	in	in	ADP
ftr-410	1305	53	sutter	sutter	NOUN
ftr-410	1305	54	the	the	DET
ftr-410	1305	55	taxpayer	taxpayer	NOUN
ftr-410	1305	56	conceded	concede	VERB
ftr-410	1305	57	that	that	SCONJ
ftr-410	1305	58	haderlie	haderlie	NOUN
ftr-410	1305	59	was	be	AUX
ftr-410	1305	60	correct	correct	ADJ
ftr-410	1305	61	as	as	ADP
ftr-410	1305	62	to	to	ADP
ftr-410	1305	63	this	this	DET
ftr-410	1305	64	point	point	NOUN
ftr-410	1305	65	)	)	PUNCT
ftr-410	1305	66	.	.	PUNCT
ftr-410	1306	1	sutter	sutter	PROPN
ftr-410	1306	2	,	,	PUNCT
ftr-410	1306	3	76	76	NUM
ftr-410	1306	4	t.c	t.c	PROPN
ftr-410	1306	5	.	.	PROPN
ftr-410	1306	6	memo	memo	NOUN
ftr-410	1306	7	(	(	PUNCT
ftr-410	1306	8	cch	cch	NOUN
ftr-410	1306	9	)	)	PUNCT
ftr-410	1306	10	at	at	ADP
ftr-410	1306	11	61	61	NUM
ftr-410	1306	12	-	-	SYM
ftr-410	1306	13	62	62	NUM
ftr-410	1306	14	,	,	PUNCT
ftr-410	1306	15	t.c	t.c	PROPN
ftr-410	1306	16	.	.	PROPN
ftr-410	1306	17	memo	memo	NOUN
ftr-410	1306	18	(	(	PUNCT
ftr-410	1306	19	ria	ria	PROPN
ftr-410	1306	20	)	)	PUNCT
ftr-410	1306	21	at	at	ADP
ftr-410	1306	22	981451	981451	NUM
ftr-410	1306	23	to	to	ADP
ftr-410	1306	24	98	98	NUM
ftr-410	1306	25	-	-	SYM
ftr-410	1306	26	1453	1453	NUM
ftr-410	1306	27	;	;	PUNCT
ftr-410	1306	28	haderlie	haderlie	NOUN
ftr-410	1306	29	,	,	PUNCT
ftr-410	1306	30	74	74	NUM
ftr-410	1306	31	t.c	t.c	PROPN
ftr-410	1306	32	.	.	PROPN
ftr-410	1306	33	memo	memo	NOUN
ftr-410	1306	34	(	(	PUNCT
ftr-410	1306	35	cch	cch	NOUN
ftr-410	1306	36	)	)	PUNCT
ftr-410	1306	37	at	at	ADP
ftr-410	1306	38	1255	1255	NUM
ftr-410	1306	39	-	-	SYM
ftr-410	1306	40	57	57	NUM
ftr-410	1306	41	,	,	PUNCT
ftr-410	1306	42	t.c	t.c	PROPN
ftr-410	1306	43	.	.	PROPN
ftr-410	1306	44	memo	memo	NOUN
ftr-410	1306	45	(	(	PUNCT
ftr-410	1306	46	ria	ria	PROPN
ftr-410	1306	47	)	)	PUNCT
ftr-410	1306	48	at	at	ADP
ftr-410	1306	49	973501	973501	NUM
ftr-410	1306	50	to	to	ADP
ftr-410	1306	51	97	97	NUM
ftr-410	1306	52	-	-	SYM
ftr-410	1306	53	3503	3503	NUM
ftr-410	1306	54	.	.	PUNCT
ftr-410	1307	1	it	it	PRON
ftr-410	1307	2	should	should	AUX
ftr-410	1307	3	be	be	AUX
ftr-410	1307	4	emphasized	emphasize	VERB
ftr-410	1307	5	that	that	SCONJ
ftr-410	1307	6	,	,	PUNCT
ftr-410	1307	7	in	in	ADP
ftr-410	1307	8	these	these	DET
ftr-410	1307	9	cases	case	NOUN
ftr-410	1307	10	,	,	PUNCT
ftr-410	1307	11	the	the	DET
ftr-410	1307	12	parties	party	NOUN
ftr-410	1307	13	did	do	AUX
ftr-410	1307	14	not	not	PART
ftr-410	1307	15	treat	treat	VERB
ftr-410	1307	16	the	the	DET
ftr-410	1307	17	nonrecourse	nonrecourse	NOUN
ftr-410	1307	18	note	note	NOUN
ftr-410	1307	19	as	as	SCONJ
ftr-410	1307	20	if	if	SCONJ
ftr-410	1307	21	it	it	PRON
ftr-410	1307	22	had	have	VERB
ftr-410	1307	23	legal	legal	ADJ
ftr-410	1307	24	significance	significance	NOUN
ftr-410	1307	25	,	,	PUNCT
ftr-410	1307	26	thus	thus	ADV
ftr-410	1307	27	permitting	permit	VERB
ftr-410	1307	28	each	each	DET
ftr-410	1307	29	court	court	NOUN
ftr-410	1307	30	to	to	PART
ftr-410	1307	31	find	find	VERB
ftr-410	1307	32	that	that	SCONJ
ftr-410	1307	33	it	it	PRON
ftr-410	1307	34	was	be	AUX
ftr-410	1307	35	illusory	illusory	ADJ
ftr-410	1307	36	.	.	PUNCT
ftr-410	1308	1	in	in	ADP
ftr-410	1308	2	sutter	sutter	NOUN
ftr-410	1308	3	,	,	PUNCT
ftr-410	1308	4	the	the	DET
ftr-410	1308	5	court	court	NOUN
ftr-410	1308	6	relied	rely	VERB
ftr-410	1308	7	on	on	ADP
ftr-410	1308	8	its	its	PRON
ftr-410	1308	9	decision	decision	NOUN
ftr-410	1308	10	in	in	ADP
ftr-410	1308	11	comm	comm	NOUN
ftr-410	1308	12	'	'	NOUN
ftr-410	1308	13	r	r	NOUN
ftr-410	1308	14	v.	v.	ADP
ftr-410	1308	15	wentz	wentz	PROPN
ftr-410	1308	16	,	,	PUNCT
ftr-410	1308	17	105	105	NUM
ftr-410	1308	18	t.c	t.c	PROPN
ftr-410	1308	19	.	.	PROPN
ftr-410	1308	20	1	1	NUM
ftr-410	1308	21	(	(	PUNCT
ftr-410	1308	22	1995	1995	NUM
ftr-410	1308	23	)	)	PUNCT
ftr-410	1308	24	,	,	PUNCT
ftr-410	1308	25	where	where	SCONJ
ftr-410	1308	26	it	it	PRON
ftr-410	1308	27	had	have	AUX
ftr-410	1308	28	held	hold	VERB
ftr-410	1308	29	that	that	SCONJ
ftr-410	1308	30	the	the	DET
ftr-410	1308	31	entire	entire	ADJ
ftr-410	1308	32	premium	premium	NOUN
ftr-410	1308	33	(	(	PUNCT
ftr-410	1308	34	not	not	PART
ftr-410	1308	35	simply	simply	ADV
ftr-410	1308	36	the	the	DET
ftr-410	1308	37	cost	cost	NOUN
ftr-410	1308	38	of	of	ADP
ftr-410	1308	39	comparable	comparable	ADJ
ftr-410	1308	40	term	term	NOUN
ftr-410	1308	41	insurance	insurance	NOUN
ftr-410	1308	42	)	)	PUNCT
ftr-410	1308	43	rebated	rebate	VERB
ftr-410	1308	44	to	to	ADP
ftr-410	1308	45	the	the	DET
ftr-410	1308	46	insured	insure	VERB
ftr-410	1308	47	must	must	AUX
ftr-410	1308	48	be	be	AUX
ftr-410	1308	49	included	include	VERB
ftr-410	1308	50	in	in	ADP
ftr-410	1308	51	the	the	DET
ftr-410	1308	52	participating	participate	VERB
ftr-410	1308	53	taxpayer	taxpayer	NOUN
ftr-410	1308	54	's	's	PART
ftr-410	1308	55	gross	gross	ADJ
ftr-410	1308	56	income	income	NOUN
ftr-410	1308	57	.	.	PUNCT
ftr-410	1309	1	sutter	sutter	PROPN
ftr-410	1309	2	,	,	PUNCT
ftr-410	1309	3	76	76	NUM
ftr-410	1309	4	t.c	t.c	PROPN
ftr-410	1309	5	.	.	PROPN
ftr-410	1309	6	memo	memo	NOUN
ftr-410	1309	7	(	(	PUNCT
ftr-410	1309	8	cch	cch	NOUN
ftr-410	1309	9	)	)	PUNCT
ftr-410	1309	10	at	at	ADP
ftr-410	1309	11	61	61	NUM
ftr-410	1309	12	,	,	PUNCT
ftr-410	1309	13	t.c	t.c	PROPN
ftr-410	1309	14	.	.	PROPN
ftr-410	1309	15	memo	memo	NOUN
ftr-410	1309	16	(	(	PUNCT
ftr-410	1309	17	ria	ria	PROPN
ftr-410	1309	18	)	)	PUNCT
ftr-410	1309	19	at	at	ADP
ftr-410	1309	20	981451	981451	NUM
ftr-410	1309	21	to	to	ADP
ftr-410	1309	22	98	98	NUM
ftr-410	1309	23	-	-	SYM
ftr-410	1309	24	1452	1452	NUM
ftr-410	1309	25	;	;	PUNCT
ftr-410	1309	26	wentz	wentz	PROPN
ftr-410	1309	27	,	,	PUNCT
ftr-410	1309	28	105	105	NUM
ftr-410	1309	29	t.c	t.c	PROPN
ftr-410	1309	30	.	.	PUNCT
ftr-410	1310	1	at	at	ADP
ftr-410	1310	2	11	11	NUM
ftr-410	1310	3	-	-	SYM
ftr-410	1310	4	12	12	NUM
ftr-410	1310	5	.	.	PUNCT
ftr-410	1311	1	for	for	ADP
ftr-410	1311	2	a	a	DET
ftr-410	1311	3	discussion	discussion	NOUN
ftr-410	1311	4	of	of	ADP
ftr-410	1311	5	the	the	DET
ftr-410	1311	6	contexts	context	NOUN
ftr-410	1311	7	in	in	ADP
ftr-410	1311	8	which	which	PRON
ftr-410	1311	9	nonrecourse	nonrecourse	NOUN
ftr-410	1311	10	notes	note	NOUN
ftr-410	1311	11	may	may	AUX
ftr-410	1311	12	be	be	AUX
ftr-410	1311	13	disregarded	disregard	VERB
ftr-410	1311	14	,	,	PUNCT
ftr-410	1311	15	see	see	VERB
ftr-410	1311	16	,	,	PUNCT
ftr-410	1311	17	generally	generally	ADV
ftr-410	1311	18	,	,	PUNCT
ftr-410	1311	19	mitchell	mitchell	PROPN
ftr-410	1311	20	m.	m.	PROPN
ftr-410	1311	21	gans	gans	PROPN
ftr-410	1311	22	,	,	PUNCT
ftr-410	1311	23	re	re	VERB
ftr-410	1311	24	-	-	VERB
ftr-410	1311	25	examining	examine	VERB
ftr-410	1311	26	the	the	DET
ftr-410	1311	27	sham	sham	ADJ
ftr-410	1311	28	doctrine	doctrine	NOUN
ftr-410	1311	29	:	:	PUNCT
ftr-410	1311	30	when	when	SCONJ
ftr-410	1311	31	should	should	AUX
ftr-410	1311	32	an	an	DET
ftr-410	1311	33	overpayment	overpayment	NOUN
ftr-410	1311	34	be	be	AUX
ftr-410	1311	35	reflected	reflect	VERB
ftr-410	1311	36	in	in	ADP
ftr-410	1311	37	basis	basis	NOUN
ftr-410	1311	38	?	?	PUNCT
ftr-410	1311	39	,	,	PUNCT
ftr-410	1311	40	30	30	NUM
ftr-410	1311	41	buff	buff	PROPN
ftr-410	1311	42	.	.	PUNCT
ftr-410	1312	1	l.	l.	PROPN
ftr-410	1312	2	rev	rev	PROPN
ftr-410	1312	3	.	.	PROPN
ftr-410	1312	4	95	95	NUM
ftr-410	1312	5	(	(	PUNCT
ftr-410	1312	6	1981	1981	NUM
ftr-410	1312	7	)	)	PUNCT
ftr-410	1312	8	.	.	PUNCT
ftr-410	1313	1	224	224	NUM
ftr-410	1313	2	.	.	PUNCT
ftr-410	1314	1	in	in	ADP
ftr-410	1314	2	some	some	DET
ftr-410	1314	3	cases	case	NOUN
ftr-410	1314	4	,	,	PUNCT
ftr-410	1314	5	the	the	DET
ftr-410	1314	6	investor	investor	NOUN
ftr-410	1314	7	may	may	AUX
ftr-410	1314	8	loan	loan	VERB
ftr-410	1314	9	an	an	DET
ftr-410	1314	10	amount	amount	NOUN
ftr-410	1314	11	to	to	ADP
ftr-410	1314	12	the	the	DET
ftr-410	1314	13	taxpayer	taxpayer	NOUN
ftr-410	1314	14	that	that	PRON
ftr-410	1314	15	is	be	AUX
ftr-410	1314	16	greater	great	ADJ
ftr-410	1314	17	than	than	ADP
ftr-410	1314	18	the	the	DET
ftr-410	1314	19	premiums	premium	NOUN
ftr-410	1314	20	due	due	ADJ
ftr-410	1314	21	during	during	ADP
ftr-410	1314	22	the	the	DET
ftr-410	1314	23	term	term	NOUN
ftr-410	1314	24	of	of	ADP
ftr-410	1314	25	the	the	DET
ftr-410	1314	26	arrangement	arrangement	NOUN
ftr-410	1314	27	.	.	PUNCT
ftr-410	1315	1	in	in	ADP
ftr-410	1315	2	effect	effect	NOUN
ftr-410	1315	3	,	,	PUNCT
ftr-410	1315	4	the	the	DET
ftr-410	1315	5	taxpayer	taxpayer	NOUN
ftr-410	1315	6	receives	receive	VERB
ftr-410	1315	7	this	this	DET
ftr-410	1315	8	cash	cash	NOUN
ftr-410	1315	9	-	-	PUNCT
ftr-410	1315	10	in	in	ADP
ftr-410	1315	11	-	-	PUNCT
ftr-410	1315	12	the	the	DET
ftr-410	1315	13	-	-	PUNCT
ftr-410	1315	14	pocket	pocket	NOUN
ftr-410	1315	15	inducement	inducement	NOUN
ftr-410	1315	16	,	,	PUNCT
ftr-410	1315	17	which	which	PRON
ftr-410	1315	18	will	will	AUX
ftr-410	1315	19	not	not	PART
ftr-410	1315	20	have	have	VERB
ftr-410	1315	21	to	to	PART
ftr-410	1315	22	be	be	AUX
ftr-410	1315	23	repaid	repay	VERB
ftr-410	1315	24	if	if	SCONJ
ftr-410	1315	25	the	the	DET
ftr-410	1315	26	policy	policy	NOUN
ftr-410	1315	27	is	be	AUX
ftr-410	1315	28	transferred	transfer	VERB
ftr-410	1315	29	to	to	ADP
ftr-410	1315	30	the	the	DET
ftr-410	1315	31	investor	investor	NOUN
ftr-410	1315	32	in	in	ADP
ftr-410	1315	33	discharge	discharge	NOUN
ftr-410	1315	34	of	of	ADP
ftr-410	1315	35	the	the	DET
ftr-410	1315	36	nonrecourse	nonrecourse	NOUN
ftr-410	1315	37	note	note	NOUN
ftr-410	1315	38	,	,	PUNCT
ftr-410	1315	39	in	in	ADP
ftr-410	1315	40	order	order	NOUN
ftr-410	1315	41	to	to	PART
ftr-410	1315	42	equalize	equalize	VERB
ftr-410	1315	43	the	the	DET
ftr-410	1315	44	values	value	NOUN
ftr-410	1315	45	.	.	PUNCT
ftr-410	1316	1	in	in	ADP
ftr-410	1316	2	other	other	ADJ
ftr-410	1316	3	words	word	NOUN
ftr-410	1316	4	,	,	PUNCT
ftr-410	1316	5	in	in	ADP
ftr-410	1316	6	the	the	DET
ftr-410	1316	7	judgment	judgment	NOUN
ftr-410	1316	8	of	of	ADP
ftr-410	1316	9	the	the	DET
ftr-410	1316	10	parties	party	NOUN
ftr-410	1316	11	,	,	PUNCT
ftr-410	1316	12	the	the	DET
ftr-410	1316	13	life	life	NOUN
ftr-410	1316	14	insurance	insurance	NOUN
ftr-410	1316	15	policy	policy	NOUN
ftr-410	1316	16	is	be	AUX
ftr-410	1316	17	expected	expect	VERB
ftr-410	1316	18	to	to	PART
ftr-410	1316	19	have	have	VERB
ftr-410	1316	20	a	a	DET
ftr-410	1316	21	value	value	NOUN
ftr-410	1316	22	at	at	ADP
ftr-410	1316	23	the	the	DET
ftr-410	1316	24	maturity	maturity	NOUN
ftr-410	1316	25	of	of	ADP
ftr-410	1316	26	the	the	DET
ftr-410	1316	27	note	note	NOUN
ftr-410	1316	28	that	that	PRON
ftr-410	1316	29	is	be	AUX
ftr-410	1316	30	greater	great	ADJ
ftr-410	1316	31	than	than	ADP
ftr-410	1316	32	the	the	DET
ftr-410	1316	33	amount	amount	NOUN
ftr-410	1316	34	necessary	necessary	ADJ
ftr-410	1316	35	to	to	PART
ftr-410	1316	36	pay	pay	VERB
ftr-410	1316	37	the	the	DET
ftr-410	1316	38	premiums	premium	NOUN
ftr-410	1316	39	during	during	ADP
ftr-410	1316	40	the	the	DET
ftr-410	1316	41	arrangement	arrangement	NOUN
ftr-410	1316	42	thus	thus	ADV
ftr-410	1316	43	requiring	require	VERB
ftr-410	1316	44	the	the	DET
ftr-410	1316	45	investor	investor	NOUN
ftr-410	1316	46	to	to	PART
ftr-410	1316	47	provide	provide	VERB
ftr-410	1316	48	an	an	DET
ftr-410	1316	49	additional	additional	ADJ
ftr-410	1316	50	inducement	inducement	NOUN
ftr-410	1316	51	.	.	PUNCT
ftr-410	1317	1	the	the	DET
ftr-410	1317	2	presence	presence	NOUN
ftr-410	1317	3	of	of	ADP
ftr-410	1317	4	such	such	DET
ftr-410	1317	5	an	an	DET
ftr-410	1317	6	additional	additional	ADJ
ftr-410	1317	7	inducement	inducement	NOUN
ftr-410	1317	8	would	would	AUX
ftr-410	1317	9	not	not	PART
ftr-410	1317	10	alter	alter	VERB
ftr-410	1317	11	the	the	DET
ftr-410	1317	12	tax	tax	NOUN
ftr-410	1317	13	consequences	consequence	NOUN
ftr-410	1317	14	.	.	PUNCT
ftr-410	1318	1	the	the	DET
ftr-410	1318	2	amount	amount	NOUN
ftr-410	1318	3	of	of	ADP
ftr-410	1318	4	the	the	DET
ftr-410	1318	5	taxpayer	taxpayer	NOUN
ftr-410	1318	6	's	's	PART
ftr-410	1318	7	ordinary	ordinary	ADJ
ftr-410	1318	8	income	income	NOUN
ftr-410	1318	9	would	would	AUX
ftr-410	1318	10	now	now	ADV
ftr-410	1318	11	include	include	VERB
ftr-410	1318	12	the	the	DET
ftr-410	1318	13	amount	amount	NOUN
ftr-410	1318	14	of	of	ADP
ftr-410	1318	15	the	the	DET
ftr-410	1318	16	inducement	inducement	NOUN
ftr-410	1318	17	,	,	PUNCT
ftr-410	1318	18	as	as	ADV
ftr-410	1318	19	well	well	ADV
ftr-410	1318	20	as	as	ADP
ftr-410	1318	21	the	the	DET
ftr-410	1318	22	amount	amount	NOUN
ftr-410	1318	23	of	of	ADP
ftr-410	1318	24	the	the	DET
ftr-410	1318	25	premiums	premium	NOUN
ftr-410	1318	26	supplied	supply	VERB
ftr-410	1318	27	by	by	ADP
ftr-410	1318	28	the	the	DET
ftr-410	1318	29	investor	investor	NOUN
ftr-410	1318	30	.	.	PUNCT
ftr-410	1319	1	both	both	CCONJ
ftr-410	1319	2	the	the	DET
ftr-410	1319	3	free	free	ADJ
ftr-410	1319	4	-	-	PUNCT
ftr-410	1319	5	insurance	insurance	NOUN
ftr-410	1319	6	and	and	CCONJ
ftr-410	1319	7	the	the	DET
ftr-410	1319	8	cashin	cashin	PROPN
ftr-410	1319	9	-	-	PUNCT
ftr-410	1319	10	the	the	DET
ftr-410	1319	11	-	-	PUNCT
ftr-410	1319	12	pocket	pocket	NOUN
ftr-410	1319	13	inducements	inducement	NOUN
ftr-410	1319	14	represent	represent	VERB
ftr-410	1319	15	,	,	PUNCT
ftr-410	1319	16	in	in	ADP
ftr-410	1319	17	substance	substance	NOUN
ftr-410	1319	18	,	,	PUNCT
ftr-410	1319	19	compensation	compensation	NOUN
ftr-410	1319	20	to	to	ADP
ftr-410	1319	21	the	the	DET
ftr-410	1319	22	taxpayer	taxpayer	NOUN
ftr-410	1319	23	for	for	ADP
ftr-410	1319	24	agreeing	agree	VERB
ftr-410	1319	25	to	to	PART
ftr-410	1319	26	acquire	acquire	VERB
ftr-410	1319	27	the	the	DET
ftr-410	1319	28	policy	policy	NOUN
ftr-410	1319	29	and	and	CCONJ
ftr-410	1319	30	should	should	AUX
ftr-410	1319	31	be	be	AUX
ftr-410	1319	32	treated	treat	VERB
ftr-410	1319	33	as	as	ADP
ftr-410	1319	34	such	such	ADJ
ftr-410	1319	35	.	.	PUNCT
ftr-410	1320	1	see	see	VERB
ftr-410	1320	2	irc	irc	PROPN
ftr-410	1320	3	§	§	PROPN
ftr-410	1320	4	61	61	NUM
ftr-410	1320	5	.	.	PUNCT
ftr-410	1321	1	2006	2006	NUM
ftr-410	1321	2	]	]	PUNCT
ftr-410	1321	3	florida	florida	PROPN
ftr-410	1321	4	tax	tax	PROPN
ftr-410	1321	5	review	review	NOUN
ftr-410	1321	6	amount	amount	NOUN
ftr-410	1321	7	of	of	ADP
ftr-410	1321	8	the	the	DET
ftr-410	1321	9	note	note	NOUN
ftr-410	1321	10	,	,	PUNCT
ftr-410	1321	11	5	5	NUM
ftr-410	1321	12	which	which	PRON
ftr-410	1321	13	would	would	AUX
ftr-410	1321	14	in	in	ADP
ftr-410	1321	15	turn	turn	VERB
ftr-410	1321	16	equal	equal	ADJ
ftr-410	1321	17	the	the	DET
ftr-410	1321	18	value	value	NOUN
ftr-410	1321	19	of	of	ADP
ftr-410	1321	20	the	the	DET
ftr-410	1321	21	free	free	ADJ
ftr-410	1321	22	insurance	insurance	NOUN
ftr-410	1321	23	received	receive	VERB
ftr-410	1321	24	by	by	ADP
ftr-410	1321	25	the	the	DET
ftr-410	1321	26	taxpayer.226	taxpayer.226	NOUN
ftr-410	1321	27	the	the	DET
ftr-410	1321	28	critical	critical	ADJ
ftr-410	1321	29	point	point	NOUN
ftr-410	1321	30	is	be	AUX
ftr-410	1321	31	that	that	SCONJ
ftr-410	1321	32	,	,	PUNCT
ftr-410	1321	33	if	if	SCONJ
ftr-410	1321	34	at	at	ADP
ftr-410	1321	35	maturity	maturity	NOUN
ftr-410	1321	36	,	,	PUNCT
ftr-410	1321	37	the	the	DET
ftr-410	1321	38	taxpayer	taxpayer	NOUN
ftr-410	1321	39	transfers	transfer	VERB
ftr-410	1321	40	the	the	DET
ftr-410	1321	41	policy	policy	NOUN
ftr-410	1321	42	to	to	ADP
ftr-410	1321	43	the	the	DET
ftr-410	1321	44	investor	investor	NOUN
ftr-410	1321	45	,	,	PUNCT
ftr-410	1321	46	no	no	DET
ftr-410	1321	47	part	part	NOUN
ftr-410	1321	48	of	of	ADP
ftr-410	1321	49	the	the	DET
ftr-410	1321	50	gain	gain	NOUN
ftr-410	1321	51	represents	represent	VERB
ftr-410	1321	52	appreciation	appreciation	NOUN
ftr-410	1321	53	accruing	accrue	VERB
ftr-410	1321	54	to	to	ADP
ftr-410	1321	55	the	the	DET
ftr-410	1321	56	taxpayer	taxpayer	NOUN
ftr-410	1321	57	over	over	ADP
ftr-410	1321	58	time	time	NOUN
ftr-410	1321	59	.	.	PUNCT
ftr-410	1322	1	rather	rather	ADV
ftr-410	1322	2	,	,	PUNCT
ftr-410	1322	3	it	it	PRON
ftr-410	1322	4	represents	represent	VERB
ftr-410	1322	5	the	the	DET
ftr-410	1322	6	value	value	NOUN
ftr-410	1322	7	of	of	ADP
ftr-410	1322	8	the	the	DET
ftr-410	1322	9	free	free	ADJ
ftr-410	1322	10	life	life	NOUN
ftr-410	1322	11	insurance	insurance	NOUN
ftr-410	1322	12	provided	provide	VERB
ftr-410	1322	13	by	by	ADP
ftr-410	1322	14	the	the	DET
ftr-410	1322	15	investor	investor	NOUN
ftr-410	1322	16	in	in	ADP
ftr-410	1322	17	order	order	NOUN
ftr-410	1322	18	to	to	PART
ftr-410	1322	19	induce	induce	VERB
ftr-410	1322	20	the	the	DET
ftr-410	1322	21	taxpayer	taxpayer	NOUN
ftr-410	1322	22	to	to	PART
ftr-410	1322	23	participate	participate	VERB
ftr-410	1322	24	in	in	ADP
ftr-410	1322	25	the	the	DET
ftr-410	1322	26	transaction	transaction	NOUN
ftr-410	1322	27	.	.	PUNCT
ftr-410	1323	1	put	put	VERB
ftr-410	1323	2	differently	differently	ADV
ftr-410	1323	3	,	,	PUNCT
ftr-410	1323	4	with	with	ADP
ftr-410	1323	5	the	the	DET
ftr-410	1323	6	right	right	NOUN
ftr-410	1323	7	to	to	ADP
ftr-410	1323	8	the	the	DET
ftr-410	1323	9	free	free	ADJ
ftr-410	1323	10	insurance	insurance	NOUN
ftr-410	1323	11	conferred	confer	VERB
ftr-410	1323	12	at	at	ADP
ftr-410	1323	13	the	the	DET
ftr-410	1323	14	outset	outset	NOUN
ftr-410	1323	15	,	,	PUNCT
ftr-410	1323	16	the	the	DET
ftr-410	1323	17	taxpayer	taxpayer	NOUN
ftr-410	1323	18	's	's	PART
ftr-410	1323	19	benefit	benefit	NOUN
ftr-410	1323	20	can	can	AUX
ftr-410	1323	21	not	not	PART
ftr-410	1323	22	be	be	AUX
ftr-410	1323	23	attributed	attribute	VERB
ftr-410	1323	24	to	to	ADP
ftr-410	1323	25	ownership	ownership	NOUN
ftr-410	1323	26	of	of	ADP
ftr-410	1323	27	an	an	DET
ftr-410	1323	28	appreciating	appreciate	VERB
ftr-410	1323	29	asset	asset	NOUN
ftr-410	1323	30	.	.	PUNCT
ftr-410	1324	1	thus	thus	ADV
ftr-410	1324	2	,	,	PUNCT
ftr-410	1324	3	under	under	ADP
ftr-410	1324	4	a	a	DET
ftr-410	1324	5	proper	proper	ADJ
ftr-410	1324	6	application	application	NOUN
ftr-410	1324	7	of	of	ADP
ftr-410	1324	8	the	the	DET
ftr-410	1324	9	substitution	substitution	NOUN
ftr-410	1324	10	doctrine	doctrine	NOUN
ftr-410	1324	11	,	,	PUNCT
ftr-410	1324	12	the	the	DET
ftr-410	1324	13	gain	gain	NOUN
ftr-410	1324	14	should	should	AUX
ftr-410	1324	15	be	be	AUX
ftr-410	1324	16	ordinary	ordinary	ADJ
ftr-410	1324	17	in	in	ADP
ftr-410	1324	18	character	character	NOUN
ftr-410	1324	19	.	.	PUNCT
ftr-410	1325	1	if	if	SCONJ
ftr-410	1325	2	,	,	PUNCT
ftr-410	1325	3	on	on	ADP
ftr-410	1325	4	the	the	DET
ftr-410	1325	5	other	other	ADJ
ftr-410	1325	6	hand	hand	NOUN
ftr-410	1325	7	,	,	PUNCT
ftr-410	1325	8	the	the	DET
ftr-410	1325	9	taxpayer	taxpayer	NOUN
ftr-410	1325	10	decided	decide	VERB
ftr-410	1325	11	to	to	PART
ftr-410	1325	12	retain	retain	VERB
ftr-410	1325	13	the	the	DET
ftr-410	1325	14	policy	policy	NOUN
ftr-410	1325	15	perhaps	perhaps	ADV
ftr-410	1325	16	because	because	SCONJ
ftr-410	1325	17	of	of	ADP
ftr-410	1325	18	a	a	DET
ftr-410	1325	19	decline	decline	NOUN
ftr-410	1325	20	in	in	ADP
ftr-410	1325	21	health	health	NOUN
ftr-410	1325	22	and	and	CCONJ
ftr-410	1325	23	a	a	DET
ftr-410	1325	24	concomitant	concomitant	ADJ
ftr-410	1325	25	increase	increase	NOUN
ftr-410	1325	26	in	in	ADP
ftr-410	1325	27	the	the	DET
ftr-410	1325	28	policy	policy	NOUN
ftr-410	1325	29	's	's	PART
ftr-410	1325	30	value	value	NOUN
ftr-410	1325	31	there	there	PRON
ftr-410	1325	32	would	would	AUX
ftr-410	1325	33	be	be	AUX
ftr-410	1325	34	no	no	DET
ftr-410	1325	35	taxable	taxable	ADJ
ftr-410	1325	36	event	event	NOUN
ftr-410	1325	37	unless	unless	SCONJ
ftr-410	1325	38	the	the	DET
ftr-410	1325	39	taxpayer	taxpayer	NOUN
ftr-410	1325	40	subsequently	subsequently	ADV
ftr-410	1325	41	sold	sell	VERB
ftr-410	1325	42	the	the	DET
ftr-410	1325	43	policy	policy	NOUN
ftr-410	1325	44	or	or	CCONJ
ftr-410	1325	45	surrendered	surrender	VERB
ftr-410	1325	46	it	it	PRON
ftr-410	1325	47	to	to	ADP
ftr-410	1325	48	the	the	DET
ftr-410	1325	49	insurance	insurance	NOUN
ftr-410	1325	50	company.227	company.227	PROPN
ftr-410	1325	51	in	in	ADP
ftr-410	1325	52	the	the	DET
ftr-410	1325	53	event	event	NOUN
ftr-410	1325	54	of	of	ADP
ftr-410	1325	55	such	such	DET
ftr-410	1325	56	a	a	DET
ftr-410	1325	57	sale	sale	NOUN
ftr-410	1325	58	or	or	CCONJ
ftr-410	1325	59	surrender	surrender	NOUN
ftr-410	1325	60	,	,	PUNCT
ftr-410	1325	61	the	the	DET
ftr-410	1325	62	gain	gain	NOUN
ftr-410	1325	63	should	should	AUX
ftr-410	1325	64	be	be	AUX
ftr-410	1325	65	bifurcated	bifurcate	VERB
ftr-410	1325	66	;	;	PUNCT
ftr-410	1325	67	under	under	ADP
ftr-410	1325	68	the	the	DET
ftr-410	1325	69	substitution	substitution	NOUN
ftr-410	1325	70	doctrine	doctrine	NOUN
ftr-410	1325	71	,	,	PUNCT
ftr-410	1325	72	the	the	DET
ftr-410	1325	73	portion	portion	NOUN
ftr-410	1325	74	equal	equal	ADJ
ftr-410	1325	75	to	to	ADP
ftr-410	1325	76	the	the	DET
ftr-410	1325	77	amount	amount	NOUN
ftr-410	1325	78	of	of	ADP
ftr-410	1325	79	free	free	ADJ
ftr-410	1325	80	insurance	insurance	NOUN
ftr-410	1325	81	should	should	AUX
ftr-410	1325	82	be	be	AUX
ftr-410	1325	83	ordinary	ordinary	ADJ
ftr-410	1325	84	gain	gain	NOUN
ftr-410	1325	85	,	,	PUNCT
ftr-410	1325	86	and	and	CCONJ
ftr-410	1325	87	the	the	DET
ftr-410	1325	88	balance	balance	NOUN
ftr-410	1325	89	,	,	PUNCT
ftr-410	1325	90	attributable	attributable	ADJ
ftr-410	1325	91	to	to	ADP
ftr-410	1325	92	the	the	DET
ftr-410	1325	93	appreciation	appreciation	NOUN
ftr-410	1325	94	in	in	ADP
ftr-410	1325	95	the	the	DET
ftr-410	1325	96	policy	policy	NOUN
ftr-410	1325	97	's	's	PART
ftr-410	1325	98	value	value	NOUN
ftr-410	1325	99	,	,	PUNCT
ftr-410	1325	100	should	should	AUX
ftr-410	1325	101	be	be	AUX
ftr-410	1325	102	capital	capital	NOUN
ftr-410	1325	103	gain.228	gain.228	PROPN
ftr-410	1325	104	vii	vii	PROPN
ftr-410	1325	105	.	.	PROPN
ftr-410	1326	1	conclusion	conclusion	NOUN
ftr-410	1326	2	historically	historically	ADV
ftr-410	1326	3	,	,	PUNCT
ftr-410	1326	4	taxpayers	taxpayer	NOUN
ftr-410	1326	5	who	who	PRON
ftr-410	1326	6	chose	choose	VERB
ftr-410	1326	7	to	to	PART
ftr-410	1326	8	dispose	dispose	VERB
ftr-410	1326	9	of	of	ADP
ftr-410	1326	10	their	their	PRON
ftr-410	1326	11	life	life	NOUN
ftr-410	1326	12	insurance	insurance	NOUN
ftr-410	1326	13	policies	policy	NOUN
ftr-410	1326	14	during	during	ADP
ftr-410	1326	15	their	their	PRON
ftr-410	1326	16	lives	life	NOUN
ftr-410	1326	17	would	would	AUX
ftr-410	1326	18	surrender	surrender	VERB
ftr-410	1326	19	them	they	PRON
ftr-410	1326	20	to	to	ADP
ftr-410	1326	21	the	the	DET
ftr-410	1326	22	issuing	issue	VERB
ftr-410	1326	23	company	company	NOUN
ftr-410	1326	24	.	.	PUNCT
ftr-410	1327	1	however	however	ADV
ftr-410	1327	2	,	,	PUNCT
ftr-410	1327	3	there	there	PRON
ftr-410	1327	4	is	be	VERB
ftr-410	1327	5	now	now	ADV
ftr-410	1327	6	a	a	DET
ftr-410	1327	7	marketplace	marketplace	NOUN
ftr-410	1327	8	in	in	ADP
ftr-410	1327	9	which	which	PRON
ftr-410	1327	10	investors	investor	NOUN
ftr-410	1327	11	are	be	AUX
ftr-410	1327	12	willing	willing	ADJ
ftr-410	1327	13	to	to	PART
ftr-410	1327	14	buy	buy	VERB
ftr-410	1327	15	policies	policy	NOUN
ftr-410	1327	16	that	that	PRON
ftr-410	1327	17	a	a	DET
ftr-410	1327	18	taxpayer	taxpayer	NOUN
ftr-410	1327	19	no	no	ADV
ftr-410	1327	20	longer	long	ADV
ftr-410	1327	21	needs	need	VERB
ftr-410	1327	22	or	or	CCONJ
ftr-410	1327	23	wishes	wish	VERB
ftr-410	1327	24	to	to	PART
ftr-410	1327	25	retain	retain	VERB
ftr-410	1327	26	.	.	PUNCT
ftr-410	1328	1	in	in	ADP
ftr-410	1328	2	addition	addition	NOUN
ftr-410	1328	3	,	,	PUNCT
ftr-410	1328	4	a	a	DET
ftr-410	1328	5	new	new	ADJ
ftr-410	1328	6	premium	premium	NOUN
ftr-410	1328	7	financing	financing	NOUN
ftr-410	1328	8	method	method	NOUN
ftr-410	1328	9	is	be	AUX
ftr-410	1328	10	emerging	emerge	VERB
ftr-410	1328	11	,	,	PUNCT
ftr-410	1328	12	which	which	PRON
ftr-410	1328	13	grants	grant	VERB
ftr-410	1328	14	taxpayers	taxpayer	NOUN
ftr-410	1328	15	an	an	DET
ftr-410	1328	16	option	option	NOUN
ftr-410	1328	17	to	to	PART
ftr-410	1328	18	sell	sell	VERB
ftr-410	1328	19	their	their	PRON
ftr-410	1328	20	policies	policy	NOUN
ftr-410	1328	21	within	within	ADP
ftr-410	1328	22	the	the	DET
ftr-410	1328	23	first	first	ADJ
ftr-410	1328	24	few	few	ADJ
ftr-410	1328	25	years	year	NOUN
ftr-410	1328	26	after	after	ADP
ftr-410	1328	27	acquiring	acquire	VERB
ftr-410	1328	28	them	they	PRON
ftr-410	1328	29	.	.	PUNCT
ftr-410	1329	1	the	the	DET
ftr-410	1329	2	sale	sale	NOUN
ftr-410	1329	3	of	of	ADP
ftr-410	1329	4	policies	policy	NOUN
ftr-410	1329	5	has	have	AUX
ftr-410	1329	6	thus	thus	ADV
ftr-410	1329	7	become	become	VERB
ftr-410	1329	8	increasingly	increasingly	ADV
ftr-410	1329	9	prevalent	prevalent	ADJ
ftr-410	1329	10	.	.	PUNCT
ftr-410	1330	1	as	as	ADP
ftr-410	1330	2	a	a	DET
ftr-410	1330	3	result	result	NOUN
ftr-410	1330	4	of	of	ADP
ftr-410	1330	5	this	this	DET
ftr-410	1330	6	shift	shift	NOUN
ftr-410	1330	7	,	,	PUNCT
ftr-410	1330	8	the	the	DET
ftr-410	1330	9	tax	tax	NOUN
ftr-410	1330	10	community	community	NOUN
ftr-410	1330	11	has	have	AUX
ftr-410	1330	12	begun	begin	VERB
ftr-410	1330	13	to	to	PART
ftr-410	1330	14	focus	focus	VERB
ftr-410	1330	15	on	on	ADP
ftr-410	1330	16	the	the	DET
ftr-410	1330	17	computation	computation	NOUN
ftr-410	1330	18	of	of	ADP
ftr-410	1330	19	gain	gain	NOUN
ftr-410	1330	20	,	,	PUNCT
ftr-410	1330	21	raising	raise	VERB
ftr-410	1330	22	questions	question	NOUN
ftr-410	1330	23	about	about	ADP
ftr-410	1330	24	the	the	DET
ftr-410	1330	25	determination	determination	NOUN
ftr-410	1330	26	of	of	ADP
ftr-410	1330	27	basis	basis	NOUN
ftr-410	1330	28	.	.	PUNCT
ftr-410	1331	1	225	225	X
ftr-410	1331	2	.	.	X
ftr-410	1332	1	see	see	VERB
ftr-410	1332	2	regs	reg	NOUN
ftr-410	1332	3	.	.	PUNCT
ftr-410	1333	1	§	§	PROPN
ftr-410	1333	2	1.1001	1.1001	NUM
ftr-410	1333	3	-	-	SYM
ftr-410	1333	4	2	2	NUM
ftr-410	1333	5	.	.	NUM
ftr-410	1333	6	226	226	NUM
ftr-410	1333	7	.	.	PUNCT
ftr-410	1334	1	the	the	DET
ftr-410	1334	2	amount	amount	NOUN
ftr-410	1334	3	realized	realize	VERB
ftr-410	1334	4	would	would	AUX
ftr-410	1334	5	also	also	ADV
ftr-410	1334	6	include	include	VERB
ftr-410	1334	7	the	the	DET
ftr-410	1334	8	amount	amount	NOUN
ftr-410	1334	9	of	of	ADP
ftr-410	1334	10	any	any	DET
ftr-410	1334	11	accrued	accrue	VERB
ftr-410	1334	12	interest	interest	NOUN
ftr-410	1334	13	.	.	PUNCT
ftr-410	1335	1	see	see	VERB
ftr-410	1335	2	,	,	PUNCT
ftr-410	1335	3	e.g.	e.g.	ADV
ftr-410	1335	4	,	,	PUNCT
ftr-410	1335	5	catalano	catalano	PROPN
ftr-410	1335	6	,	,	PUNCT
ftr-410	1335	7	79	79	NUM
ftr-410	1335	8	t.c	t.c	PROPN
ftr-410	1335	9	.	.	PROPN
ftr-410	1335	10	memo	memo	NOUN
ftr-410	1335	11	(	(	PUNCT
ftr-410	1335	12	cch	cch	PROPN
ftr-410	1335	13	)	)	PUNCT
ftr-410	1335	14	1632	1632	NUM
ftr-410	1335	15	,	,	PUNCT
ftr-410	1335	16	t.	t.	PROPN
ftr-410	1335	17	c.	c.	PROPN
ftr-410	1335	18	memo	memo	NOUN
ftr-410	1335	19	(	(	PUNCT
ftr-410	1335	20	ria	ria	PROPN
ftr-410	1335	21	)	)	PUNCT
ftr-410	1335	22	2000	2000	NUM
ftr-410	1335	23	-	-	SYM
ftr-410	1335	24	082	082	NUM
ftr-410	1335	25	(	(	PUNCT
ftr-410	1335	26	2000	2000	NUM
ftr-410	1335	27	)	)	PUNCT
ftr-410	1335	28	,	,	PUNCT
ftr-410	1335	29	overruled	overrule	VERB
ftr-410	1335	30	on	on	ADP
ftr-410	1335	31	other	other	ADJ
ftr-410	1335	32	grounds	ground	NOUN
ftr-410	1335	33	by	by	ADP
ftr-410	1335	34	catalano	catalano	PROPN
ftr-410	1335	35	v.	v.	ADP
ftr-410	1335	36	comm	comm	NOUN
ftr-410	1335	37	'	'	PUNCT
ftr-410	1335	38	r	r	NOUN
ftr-410	1335	39	,	,	PUNCT
ftr-410	1335	40	279	279	NUM
ftr-410	1335	41	f.3d	f.3d	NUM
ftr-410	1335	42	(	(	PUNCT
ftr-410	1335	43	9th	9th	ADJ
ftr-410	1335	44	cir	cir	NOUN
ftr-410	1335	45	.	.	PROPN
ftr-410	1335	46	2002	2002	NUM
ftr-410	1335	47	)	)	PUNCT
ftr-410	1336	1	(	(	PUNCT
ftr-410	1336	2	holding	hold	VERB
ftr-410	1336	3	that	that	SCONJ
ftr-410	1336	4	the	the	DET
ftr-410	1336	5	amount	amount	NOUN
ftr-410	1336	6	realized	realize	VERB
ftr-410	1336	7	on	on	ADP
ftr-410	1336	8	the	the	DET
ftr-410	1336	9	surrender	surrender	NOUN
ftr-410	1336	10	of	of	ADP
ftr-410	1336	11	an	an	DET
ftr-410	1336	12	asset	asset	NOUN
ftr-410	1336	13	in	in	ADP
ftr-410	1336	14	discharge	discharge	NOUN
ftr-410	1336	15	of	of	ADP
ftr-410	1336	16	a	a	DET
ftr-410	1336	17	nonrecourse	nonrecourse	NOUN
ftr-410	1336	18	note	note	NOUN
ftr-410	1336	19	includes	include	VERB
ftr-410	1336	20	accrued	accrue	VERB
ftr-410	1336	21	interest	interest	NOUN
ftr-410	1336	22	)	)	PUNCT
ftr-410	1336	23	.	.	PUNCT
ftr-410	1337	1	the	the	DET
ftr-410	1337	2	taxpayer	taxpayer	NOUN
ftr-410	1337	3	would	would	AUX
ftr-410	1337	4	be	be	AUX
ftr-410	1337	5	deemed	deem	VERB
ftr-410	1337	6	to	to	PART
ftr-410	1337	7	pay	pay	VERB
ftr-410	1337	8	the	the	DET
ftr-410	1337	9	interest	interest	NOUN
ftr-410	1337	10	at	at	ADP
ftr-410	1337	11	the	the	DET
ftr-410	1337	12	time	time	NOUN
ftr-410	1337	13	of	of	ADP
ftr-410	1337	14	the	the	DET
ftr-410	1337	15	discharge	discharge	NOUN
ftr-410	1337	16	,	,	PUNCT
ftr-410	1337	17	see	see	VERB
ftr-410	1337	18	i	i	PRON
ftr-410	1337	19	d.	d.	PROPN
ftr-410	1337	20	,	,	PUNCT
ftr-410	1337	21	but	but	CCONJ
ftr-410	1337	22	no	no	DET
ftr-410	1337	23	deduction	deduction	NOUN
ftr-410	1337	24	would	would	AUX
ftr-410	1337	25	be	be	AUX
ftr-410	1337	26	available	available	ADJ
ftr-410	1337	27	for	for	ADP
ftr-410	1337	28	the	the	DET
ftr-410	1337	29	deemed	deem	VERB
ftr-410	1337	30	payment	payment	NOUN
ftr-410	1337	31	.	.	PUNCT
ftr-410	1338	1	see	see	VERB
ftr-410	1338	2	irc	irc	PROPN
ftr-410	1338	3	§	§	PROPN
ftr-410	1338	4	264	264	NUM
ftr-410	1338	5	.	.	PUNCT
ftr-410	1339	1	227	227	NUM
ftr-410	1339	2	.	.	PUNCT
ftr-410	1340	1	if	if	SCONJ
ftr-410	1340	2	retained	retain	VERB
ftr-410	1340	3	until	until	ADP
ftr-410	1340	4	death	death	NOUN
ftr-410	1340	5	,	,	PUNCT
ftr-410	1340	6	the	the	DET
ftr-410	1340	7	proceeds	proceed	NOUN
ftr-410	1340	8	would	would	AUX
ftr-410	1340	9	not	not	PART
ftr-410	1340	10	be	be	AUX
ftr-410	1340	11	taxable	taxable	ADJ
ftr-410	1340	12	.	.	PUNCT
ftr-410	1341	1	see	see	VERB
ftr-410	1341	2	irc	irc	PROPN
ftr-410	1341	3	§	§	PROPN
ftr-410	1341	4	101	101	NUM
ftr-410	1341	5	.	.	PUNCT
ftr-410	1342	1	228	228	NUM
ftr-410	1342	2	.	.	PUNCT
ftr-410	1343	1	for	for	ADP
ftr-410	1343	2	a	a	DET
ftr-410	1343	3	similar	similar	ADJ
ftr-410	1343	4	bifurcation	bifurcation	NOUN
ftr-410	1343	5	ofgain	ofgain	VERB
ftr-410	1343	6	in	in	ADP
ftr-410	1343	7	an	an	DET
ftr-410	1343	8	analogous	analogous	ADJ
ftr-410	1343	9	context	context	NOUN
ftr-410	1343	10	,	,	PUNCT
ftr-410	1343	11	see	see	VERB
ftr-410	1343	12	,	,	PUNCT
ftr-410	1343	13	e.g.	e.g.	ADV
ftr-410	1343	14	,	,	PUNCT
ftr-410	1343	15	bolnick	bolnick	VERB
ftr-410	1343	16	v.	v.	ADP
ftr-410	1343	17	comm'r	comm'r	PROPN
ftr-410	1343	18	,	,	PUNCT
ftr-410	1343	19	44	44	NUM
ftr-410	1343	20	t.c	t.c	PROPN
ftr-410	1343	21	.	.	PROPN
ftr-410	1343	22	245	245	NUM
ftr-410	1343	23	,	,	PUNCT
ftr-410	1343	24	253	253	NUM
ftr-410	1343	25	-	-	SYM
ftr-410	1343	26	57	57	NUM
ftr-410	1343	27	(	(	PUNCT
ftr-410	1343	28	1965	1965	NUM
ftr-410	1343	29	)	)	PUNCT
ftr-410	1343	30	,	,	PUNCT
ftr-410	1343	31	acq	acq	PROPN
ftr-410	1343	32	.	.	PROPN
ftr-410	1343	33	,	,	PUNCT
ftr-410	1343	34	1980	1980	NUM
ftr-410	1343	35	-	-	SYM
ftr-410	1343	36	2	2	NUM
ftr-410	1343	37	c.b	c.b	PROPN
ftr-410	1343	38	.	.	PROPN
ftr-410	1343	39	1	1	NUM
ftr-410	1343	40	(	(	PUNCT
ftr-410	1343	41	applying	apply	VERB
ftr-410	1343	42	the	the	DET
ftr-410	1343	43	supreme	supreme	PROPN
ftr-410	1343	44	court	court	PROPN
ftr-410	1343	45	's	's	PART
ftr-410	1343	46	decision	decision	NOUN
ftr-410	1343	47	in	in	ADP
ftr-410	1343	48	midland	midland	PROPN
ftr-410	1343	49	-	-	PUNCT
ftr-410	1343	50	ross	ross	PROPN
ftr-410	1343	51	and	and	CCONJ
ftr-410	1343	52	concluding	conclude	VERB
ftr-410	1343	53	that	that	PRON
ftr-410	1343	54	,	,	PUNCT
ftr-410	1343	55	on	on	ADP
ftr-410	1343	56	redemption	redemption	NOUN
ftr-410	1343	57	of	of	ADP
ftr-410	1343	58	a	a	DET
ftr-410	1343	59	bond	bond	NOUN
ftr-410	1343	60	,	,	PUNCT
ftr-410	1343	61	the	the	DET
ftr-410	1343	62	portion	portion	NOUN
ftr-410	1343	63	of	of	ADP
ftr-410	1343	64	the	the	DET
ftr-410	1343	65	proceeds	proceed	NOUN
ftr-410	1343	66	attributable	attributable	ADJ
ftr-410	1343	67	to	to	AUX
ftr-410	1343	68	earned	earn	VERB
ftr-410	1343	69	original	original	ADJ
ftr-410	1343	70	interest	interest	NOUN
ftr-410	1343	71	was	be	AUX
ftr-410	1343	72	ordinary	ordinary	ADJ
ftr-410	1343	73	income	income	NOUN
ftr-410	1343	74	under	under	ADP
ftr-410	1343	75	the	the	DET
ftr-410	1343	76	substitution	substitution	NOUN
ftr-410	1343	77	doctrine	doctrine	NOUN
ftr-410	1343	78	and	and	CCONJ
ftr-410	1343	79	that	that	SCONJ
ftr-410	1343	80	any	any	DET
ftr-410	1343	81	additional	additional	ADJ
ftr-410	1343	82	gain	gain	NOUN
ftr-410	1343	83	on	on	ADP
ftr-410	1343	84	the	the	DET
ftr-410	1343	85	redemption	redemption	NOUN
ftr-410	1343	86	constituted	constitute	VERB
ftr-410	1343	87	capital	capital	NOUN
ftr-410	1343	88	gain	gain	NOUN
ftr-410	1343	89	)	)	PUNCT
ftr-410	1343	90	;	;	PUNCT
ftr-410	1343	91	see	see	VERB
ftr-410	1343	92	also	also	ADV
ftr-410	1343	93	rev	rev	VERB
ftr-410	1343	94	.	.	PUNCT
ftr-410	1344	1	rul	rul	PROPN
ftr-410	1344	2	.	.	PUNCT
ftr-410	1345	1	80	80	NUM
ftr-410	1345	2	-	-	SYM
ftr-410	1345	3	143	143	NUM
ftr-410	1345	4	,	,	PUNCT
ftr-410	1345	5	1980	1980	NUM
ftr-410	1345	6	-	-	SYM
ftr-410	1345	7	1	1	NUM
ftr-410	1345	8	c.b	c.b	PROPN
ftr-410	1345	9	.	.	PROPN
ftr-410	1345	10	19	19	NUM
ftr-410	1345	11	(	(	PUNCT
ftr-410	1345	12	embracing	embrace	VERB
ftr-410	1345	13	the	the	DET
ftr-410	1345	14	reasoning	reasoning	NOUN
ftr-410	1345	15	found	find	VERB
ftr-410	1345	16	in	in	ADP
ftr-410	1345	17	bolnick	bolnick	ADJ
ftr-410	1345	18	)	)	PUNCT
ftr-410	1345	19	.	.	PUNCT
ftr-410	1346	1	with	with	ADP
ftr-410	1346	2	respect	respect	NOUN
ftr-410	1346	3	to	to	ADP
ftr-410	1346	4	capital	capital	NOUN
ftr-410	1346	5	gain	gain	NOUN
ftr-410	1346	6	treatment	treatment	NOUN
ftr-410	1346	7	of	of	ADP
ftr-410	1346	8	the	the	DET
ftr-410	1346	9	surrender	surrender	NOUN
ftr-410	1346	10	of	of	ADP
ftr-410	1346	11	a	a	DET
ftr-410	1346	12	policy	policy	NOUN
ftr-410	1346	13	,	,	PUNCT
ftr-410	1346	14	see	see	VERB
ftr-410	1346	15	supra	supra	PROPN
ftr-410	1346	16	note	note	PROPN
ftr-410	1346	17	177	177	NUM
ftr-410	1346	18	.	.	PUNCT
ftr-410	1347	1	[	[	X
ftr-410	1347	2	vol	vol	NOUN
ftr-410	1347	3	.	.	PUNCT
ftr-410	1347	4	7:9	7:9	NUM
ftr-410	1347	5	a	a	DET
ftr-410	1347	6	new	new	ADJ
ftr-410	1347	7	model	model	NOUN
ftr-410	1347	8	for	for	ADP
ftr-410	1347	9	identifying	identify	VERB
ftr-410	1347	10	basis	basis	NOUN
ftr-410	1347	11	in	in	ADP
ftr-410	1347	12	life	life	NOUN
ftr-410	1347	13	insurance	insurance	NOUN
ftr-410	1347	14	while	while	SCONJ
ftr-410	1347	15	the	the	DET
ftr-410	1347	16	code	code	NOUN
ftr-410	1347	17	mandates	mandate	VERB
ftr-410	1347	18	the	the	DET
ftr-410	1347	19	use	use	NOUN
ftr-410	1347	20	of	of	ADP
ftr-410	1347	21	the	the	DET
ftr-410	1347	22	aggregate	aggregate	ADJ
ftr-410	1347	23	premium	premium	NOUN
ftr-410	1347	24	approach	approach	NOUN
ftr-410	1347	25	in	in	ADP
ftr-410	1347	26	determining	determine	VERB
ftr-410	1347	27	gain	gain	NOUN
ftr-410	1347	28	on	on	ADP
ftr-410	1347	29	a	a	DET
ftr-410	1347	30	policy	policy	NOUN
ftr-410	1347	31	surrender	surrender	NOUN
ftr-410	1347	32	,	,	PUNCT
ftr-410	1347	33	it	it	PRON
ftr-410	1347	34	is	be	AUX
ftr-410	1347	35	silent	silent	ADJ
ftr-410	1347	36	about	about	ADP
ftr-410	1347	37	the	the	DET
ftr-410	1347	38	appropriate	appropriate	ADJ
ftr-410	1347	39	methodology	methodology	NOUN
ftr-410	1347	40	for	for	ADP
ftr-410	1347	41	determining	determine	VERB
ftr-410	1347	42	basis	basis	NOUN
ftr-410	1347	43	in	in	ADP
ftr-410	1347	44	the	the	DET
ftr-410	1347	45	case	case	NOUN
ftr-410	1347	46	of	of	ADP
ftr-410	1347	47	a	a	DET
ftr-410	1347	48	sale	sale	NOUN
ftr-410	1347	49	.	.	PUNCT
ftr-410	1348	1	in	in	ADP
ftr-410	1348	2	its	its	PRON
ftr-410	1348	3	published	publish	VERB
ftr-410	1348	4	guidance	guidance	NOUN
ftr-410	1348	5	on	on	ADP
ftr-410	1348	6	the	the	DET
ftr-410	1348	7	consequences	consequence	NOUN
ftr-410	1348	8	of	of	ADP
ftr-410	1348	9	a	a	DET
ftr-410	1348	10	sale	sale	NOUN
ftr-410	1348	11	,	,	PUNCT
ftr-410	1348	12	the	the	DET
ftr-410	1348	13	irs	irs	PROPN
ftr-410	1348	14	has	have	AUX
ftr-410	1348	15	applied	apply	VERB
ftr-410	1348	16	an	an	DET
ftr-410	1348	17	aggregate	aggregate	ADJ
ftr-410	1348	18	premium	premium	NOUN
ftr-410	1348	19	approach	approach	NOUN
ftr-410	1348	20	.	.	PUNCT
ftr-410	1349	1	but	but	CCONJ
ftr-410	1349	2	,	,	PUNCT
ftr-410	1349	3	in	in	ADP
ftr-410	1349	4	private	private	ADJ
ftr-410	1349	5	letter	letter	NOUN
ftr-410	1349	6	rulings	ruling	NOUN
ftr-410	1349	7	,	,	PUNCT
ftr-410	1349	8	the	the	DET
ftr-410	1349	9	irs	irs	PROPN
ftr-410	1349	10	has	have	AUX
ftr-410	1349	11	instead	instead	ADV
ftr-410	1349	12	applied	apply	VERB
ftr-410	1349	13	a	a	DET
ftr-410	1349	14	policy	policy	NOUN
ftr-410	1349	15	investment	investment	NOUN
ftr-410	1349	16	approach	approach	NOUN
ftr-410	1349	17	,	,	PUNCT
ftr-410	1349	18	under	under	ADP
ftr-410	1349	19	which	which	PRON
ftr-410	1349	20	a	a	DET
ftr-410	1349	21	policy	policy	NOUN
ftr-410	1349	22	's	's	PART
ftr-410	1349	23	basis	basis	NOUN
ftr-410	1349	24	is	be	AUX
ftr-410	1349	25	reduced	reduce	VERB
ftr-410	1349	26	by	by	ADP
ftr-410	1349	27	the	the	DET
ftr-410	1349	28	cost	cost	NOUN
ftr-410	1349	29	-	-	PUNCT
ftr-410	1349	30	of	of	ADP
ftr-410	1349	31	-	-	PUNCT
ftr-410	1349	32	insurance	insurance	NOUN
ftr-410	1349	33	protection	protection	NOUN
ftr-410	1349	34	.	.	PUNCT
ftr-410	1350	1	we	we	PRON
ftr-410	1350	2	argue	argue	VERB
ftr-410	1350	3	in	in	ADP
ftr-410	1350	4	favor	favor	NOUN
ftr-410	1350	5	of	of	ADP
ftr-410	1350	6	the	the	DET
ftr-410	1350	7	policy	policy	NOUN
ftr-410	1350	8	investment	investment	NOUN
ftr-410	1350	9	theory	theory	NOUN
ftr-410	1350	10	and	and	CCONJ
ftr-410	1350	11	sketch	sketch	VERB
ftr-410	1350	12	out	out	ADP
ftr-410	1350	13	a	a	DET
ftr-410	1350	14	new	new	ADJ
ftr-410	1350	15	model	model	NOUN
ftr-410	1350	16	(	(	PUNCT
ftr-410	1350	17	i.e.	i.e.	X
ftr-410	1350	18	,	,	PUNCT
ftr-410	1350	19	the	the	DET
ftr-410	1350	20	hypothetical	hypothetical	ADJ
ftr-410	1350	21	term	term	NOUN
ftr-410	1350	22	method	method	NOUN
ftr-410	1350	23	)	)	PUNCT
ftr-410	1350	24	for	for	ADP
ftr-410	1350	25	its	its	PRON
ftr-410	1350	26	implementation	implementation	NOUN
ftr-410	1350	27	.	.	PUNCT
ftr-410	1351	1	we	we	PRON
ftr-410	1351	2	call	call	VERB
ftr-410	1351	3	for	for	ADP
ftr-410	1351	4	legislation	legislation	NOUN
ftr-410	1351	5	that	that	PRON
ftr-410	1351	6	would	would	AUX
ftr-410	1351	7	incorporate	incorporate	VERB
ftr-410	1351	8	this	this	DET
ftr-410	1351	9	theory	theory	NOUN
ftr-410	1351	10	,	,	PUNCT
ftr-410	1351	11	making	make	VERB
ftr-410	1351	12	it	it	PRON
ftr-410	1351	13	uniformly	uniformly	ADV
ftr-410	1351	14	applicable	applicable	ADJ
ftr-410	1351	15	to	to	ADP
ftr-410	1351	16	insurance	insurance	NOUN
ftr-410	1351	17	policy	policy	NOUN
ftr-410	1351	18	surrenders	surrender	VERB
ftr-410	1351	19	as	as	ADV
ftr-410	1351	20	well	well	ADV
ftr-410	1351	21	as	as	ADP
ftr-410	1351	22	to	to	ADP
ftr-410	1351	23	their	their	PRON
ftr-410	1351	24	sales	sale	NOUN
ftr-410	1351	25	.	.	PUNCT
ftr-410	1352	1	short	short	ADJ
ftr-410	1352	2	of	of	ADP
ftr-410	1352	3	such	such	ADJ
ftr-410	1352	4	legislation	legislation	NOUN
ftr-410	1352	5	,	,	PUNCT
ftr-410	1352	6	we	we	PRON
ftr-410	1352	7	suggest	suggest	VERB
ftr-410	1352	8	a	a	DET
ftr-410	1352	9	second	second	ADV
ftr-410	1352	10	-	-	PUNCT
ftr-410	1352	11	best	good	ADJ
ftr-410	1352	12	strategy	strategy	NOUN
ftr-410	1352	13	for	for	ADP
ftr-410	1352	14	the	the	DET
ftr-410	1352	15	irs	irs	PROPN
ftr-410	1352	16	:	:	PUNCT
ftr-410	1352	17	revocation	revocation	NOUN
ftr-410	1352	18	of	of	ADP
ftr-410	1352	19	its	its	PRON
ftr-410	1352	20	published	publish	VERB
ftr-410	1352	21	guidance	guidance	NOUN
ftr-410	1352	22	and	and	CCONJ
ftr-410	1352	23	promulgation	promulgation	NOUN
ftr-410	1352	24	of	of	ADP
ftr-410	1352	25	a	a	DET
ftr-410	1352	26	new	new	ADJ
ftr-410	1352	27	regulation	regulation	NOUN
ftr-410	1352	28	.	.	PUNCT
ftr-410	1353	1	recognizing	recognize	VERB
ftr-410	1353	2	that	that	SCONJ
ftr-410	1353	3	our	our	PRON
ftr-410	1353	4	model	model	NOUN
ftr-410	1353	5	deviates	deviate	VERB
ftr-410	1353	6	from	from	ADP
ftr-410	1353	7	the	the	DET
ftr-410	1353	8	irs	irs	PROPN
ftr-410	1353	9	's	's	PART
ftr-410	1353	10	long	long	ADV
ftr-410	1353	11	-	-	PUNCT
ftr-410	1353	12	standing	stand	VERB
ftr-410	1353	13	commitment	commitment	NOUN
ftr-410	1353	14	to	to	ADP
ftr-410	1353	15	a	a	DET
ftr-410	1353	16	contrary	contrary	ADJ
ftr-410	1353	17	approach	approach	NOUN
ftr-410	1353	18	,	,	PUNCT
ftr-410	1353	19	we	we	PRON
ftr-410	1353	20	consider	consider	VERB
ftr-410	1353	21	whether	whether	SCONJ
ftr-410	1353	22	the	the	DET
ftr-410	1353	23	courts	court	NOUN
ftr-410	1353	24	would	would	AUX
ftr-410	1353	25	uphold	uphold	VERB
ftr-410	1353	26	such	such	DET
ftr-410	1353	27	a	a	DET
ftr-410	1353	28	regulation	regulation	NOUN
ftr-410	1353	29	.	.	PUNCT
ftr-410	1354	1	after	after	ADP
ftr-410	1354	2	examining	examine	VERB
ftr-410	1354	3	the	the	DET
ftr-410	1354	4	supreme	supreme	PROPN
ftr-410	1354	5	court	court	PROPN
ftr-410	1354	6	's	's	PART
ftr-410	1354	7	deference	deference	NOUN
ftr-410	1354	8	jurisprudence	jurisprudence	NOUN
ftr-410	1354	9	and	and	CCONJ
ftr-410	1354	10	critiquing	critique	VERB
ftr-410	1354	11	the	the	DET
ftr-410	1354	12	tax	tax	NOUN
ftr-410	1354	13	court	court	NOUN
ftr-410	1354	14	's	's	PART
ftr-410	1354	15	recent	recent	ADJ
ftr-410	1354	16	invalidation	invalidation	NOUN
ftr-410	1354	17	of	of	ADP
ftr-410	1354	18	a	a	DET
ftr-410	1354	19	regulation	regulation	NOUN
ftr-410	1354	20	,	,	PUNCT
ftr-410	1354	21	we	we	PRON
ftr-410	1354	22	conclude	conclude	VERB
ftr-410	1354	23	that	that	SCONJ
ftr-410	1354	24	the	the	DET
ftr-410	1354	25	regulation	regulation	NOUN
ftr-410	1354	26	we	we	PRON
ftr-410	1354	27	propose	propose	VERB
ftr-410	1354	28	should	should	AUX
ftr-410	1354	29	withstand	withstand	VERB
ftr-410	1354	30	taxpayer	taxpayer	NOUN
ftr-410	1354	31	challenge	challenge	NOUN
ftr-410	1354	32	.	.	PUNCT
ftr-410	1355	1	2006	2006	NUM
ftr-410	1355	2	]	]	PUNCT