id	sid	tid	token	lemma	pos
ftr-413	1	1	tcharity	tcharity	NOUN
ftr-413	1	2	really	really	ADV
ftr-413	1	3	does	do	AUX
ftr-413	1	4	begin	begin	VERB
ftr-413	1	5	at	at	ADP
ftr-413	1	6	home	home	NOUN
ftr-413	1	7	:	:	PUNCT
ftr-413	1	8	florida	florida	PROPN
ftr-413	1	9	tax	tax	NOUN
ftr-413	1	10	review	review	NOUN
ftr-413	1	11	volume	volume	NOUN
ftr-413	1	12	7	7	NUM
ftr-413	1	13	2005	2005	NUM
ftr-413	1	14	special	special	ADJ
ftr-413	1	15	issue	issue	NOUN
ftr-413	1	16	recent	recent	ADJ
ftr-413	1	17	developments	development	NOUN
ftr-413	1	18	in	in	ADP
ftr-413	1	19	federal	federal	ADJ
ftr-413	1	20	income	income	NOUN
ftr-413	1	21	taxation	taxation	NOUN
ftr-413	1	22	:	:	PUNCT
ftr-413	1	23	the	the	DET
ftr-413	1	24	year	year	NOUN
ftr-413	1	25	2004	2004	NUM
ftr-413	1	26	ira	ira	PROPN
ftr-413	1	27	b.	b.	PROPN
ftr-413	1	28	shepard	shepard	PROPN
ftr-413	1	29	*	*	PUNCT
ftr-413	1	30	martin	martin	PROPN
ftr-413	1	31	j.	j.	PROPN
ftr-413	1	32	mcmahon	mcmahon	PROPN
ftr-413	1	33	,	,	PUNCT
ftr-413	1	34	jr	jr	PROPN
ftr-413	1	35	.	.	PROPN
ftr-413	1	36	*	*	PUNCT
ftr-413	1	37	*	*	PUNCT
ftr-413	1	38	i.	i.	PROPN
ftr-413	1	39	accounting	accounting	PROPN
ftr-413	1	40	.	.	PUNCT
ftr-413	2	1	.................................................................................	.................................................................................	PUNCT
ftr-413	3	1	51	51	NUM
ftr-413	3	2	a.	a.	NOUN
ftr-413	3	3	accounting	accounting	NOUN
ftr-413	3	4	methods	method	NOUN
ftr-413	3	5	...........................................................	...........................................................	PUNCT
ftr-413	3	6	51	51	NUM
ftr-413	3	7	b.	b.	NOUN
ftr-413	3	8	inventories	inventory	NOUN
ftr-413	3	9	.	.	PUNCT
ftr-413	3	10	.........................................................................	.........................................................................	PUNCT
ftr-413	4	1	53	53	NUM
ftr-413	4	2	c.	c.	PROPN
ftr-413	4	3	installment	installment	NOUN
ftr-413	4	4	method	method	NOUN
ftr-413	4	5	.............................................................	.............................................................	PUNCT
ftr-413	4	6	53	53	NUM
ftr-413	4	7	d.	d.	PROPN
ftr-413	4	8	year	year	NOUN
ftr-413	4	9	of	of	ADP
ftr-413	4	10	receipt	receipt	NOUN
ftr-413	4	11	or	or	CCONJ
ftr-413	4	12	deduction	deduction	NOUN
ftr-413	4	13	.	.	PUNCT
ftr-413	5	1	............................................	............................................	PUNCT
ftr-413	6	1	53	53	NUM
ftr-413	6	2	ii	ii	NOUN
ftr-413	6	3	.	.	PUNCT
ftr-413	6	4	business	business	NOUN
ftr-413	6	5	income	income	NOUN
ftr-413	6	6	and	and	CCONJ
ftr-413	6	7	deductions	deduction	NOUN
ftr-413	6	8	.	.	PUNCT
ftr-413	6	9	...........................................	...........................................	PUNCT
ftr-413	7	1	55	55	NUM
ftr-413	7	2	a.	a.	NOUN
ftr-413	7	3	income	income	NOUN
ftr-413	7	4	.	.	PUNCT
ftr-413	7	5	...............................................................................	...............................................................................	PUNCT
ftr-413	8	1	55	55	NUM
ftr-413	8	2	b.	b.	NOUN
ftr-413	8	3	deductible	deductible	ADJ
ftr-413	8	4	expenses	expense	NOUN
ftr-413	8	5	versus	versus	ADP
ftr-413	8	6	capitalization	capitalization	NOUN
ftr-413	8	7	........................	........................	PUNCT
ftr-413	8	8	57	57	NUM
ftr-413	8	9	c.	c.	PROPN
ftr-413	8	10	reasonable	reasonable	ADJ
ftr-413	8	11	compensation	compensation	NOUN
ftr-413	8	12	.	.	PUNCT
ftr-413	8	13	................................................	................................................	PUNCT
ftr-413	9	1	60	60	NUM
ftr-413	9	2	d.	d.	PROPN
ftr-413	9	3	miscellaneous	miscellaneous	ADJ
ftr-413	9	4	expenses	expense	NOUN
ftr-413	9	5	.	.	PUNCT
ftr-413	10	1	....................................................	....................................................	PUNCT
ftr-413	11	1	61	61	NUM
ftr-413	11	2	e.	e.	PROPN
ftr-413	11	3	depreciation	depreciation	NOUN
ftr-413	11	4	and	and	CCONJ
ftr-413	11	5	amortization	amortization	NOUN
ftr-413	11	6	.	.	PUNCT
ftr-413	12	1	.........................................	.........................................	PUNCT
ftr-413	13	1	62	62	NUM
ftr-413	13	2	f.	f.	NOUN
ftr-413	13	3	credits	credit	NOUN
ftr-413	13	4	.	.	PUNCT
ftr-413	14	1	...............................................................................	...............................................................................	PUNCT
ftr-413	15	1	64	64	NUM
ftr-413	15	2	g.	g.	NOUN
ftr-413	15	3	natural	natural	ADJ
ftr-413	15	4	resources	resource	NOUN
ftr-413	15	5	deductions	deduction	NOUN
ftr-413	15	6	&	&	CCONJ
ftr-413	15	7	credits	credit	NOUN
ftr-413	15	8	.	.	PUNCT
ftr-413	16	1	.........................	.........................	PUNCT
ftr-413	17	1	64	64	NUM
ftr-413	17	2	h.	h.	NOUN
ftr-413	17	3	loss	loss	NOUN
ftr-413	17	4	transactions	transaction	NOUN
ftr-413	17	5	,	,	PUNCT
ftr-413	17	6	bad	bad	ADJ
ftr-413	17	7	debts	debt	NOUN
ftr-413	17	8	and	and	CCONJ
ftr-413	17	9	nols	nol	NOUN
ftr-413	17	10	...........................	...........................	PUNCT
ftr-413	17	11	65	65	NUM
ftr-413	17	12	i.	i.	NOUN
ftr-413	17	13	at	at	ADP
ftr-413	17	14	-	-	PUNCT
ftr-413	17	15	risk	risk	NOUN
ftr-413	17	16	and	and	CCONJ
ftr-413	17	17	passive	passive	ADJ
ftr-413	17	18	activity	activity	NOUN
ftr-413	17	19	losses	loss	NOUN
ftr-413	17	20	.	.	PUNCT
ftr-413	18	1	..................................	..................................	PUNCT
ftr-413	19	1	66	66	NUM
ftr-413	19	2	iii	iii	NOUN
ftr-413	19	3	.	.	PUNCT
ftr-413	19	4	investment	investment	NOUN
ftr-413	19	5	gain	gain	NOUN
ftr-413	19	6	.	.	PUNCT
ftr-413	20	1	........................................................................	........................................................................	PUNCT
ftr-413	21	1	66	66	NUM
ftr-413	21	2	a.	a.	NOUN
ftr-413	21	3	capital	capital	NOUN
ftr-413	21	4	gain	gain	NOUN
ftr-413	21	5	and	and	CCONJ
ftr-413	21	6	loss	loss	NOUN
ftr-413	21	7	.	.	PUNCT
ftr-413	21	8	......................................................	......................................................	PROPN
ftr-413	22	1	66	66	NUM
ftr-413	22	2	b.	b.	PROPN
ftr-413	22	3	section	section	PROPN
ftr-413	22	4	1031	1031	PROPN
ftr-413	22	5	.	.	PUNCT
ftr-413	23	1	......................................................................	......................................................................	PUNCT
ftr-413	24	1	68	68	NUM
ftr-413	24	2	c.	c.	NOUN
ftr-413	24	3	section	section	NOUN
ftr-413	24	4	1041	1041	NUM
ftr-413	24	5	.	.	PUNCT
ftr-413	25	1	......................................................................	......................................................................	PUNCT
ftr-413	26	1	70	70	NUM
ftr-413	26	2	d.	d.	PROPN
ftr-413	26	3	section	section	PROPN
ftr-413	26	4	1042	1042	NUM
ftr-413	26	5	.	.	PUNCT
ftr-413	27	1	......................................................................	......................................................................	PUNCT
ftr-413	27	2	72	72	NUM
ftr-413	27	3	iv	iv	NOUN
ftr-413	27	4	.	.	PUNCT
ftr-413	27	5	compensation	compensation	NOUN
ftr-413	27	6	issues	issue	NOUN
ftr-413	27	7	.	.	PUNCT
ftr-413	28	1	................................................................	................................................................	PUNCT
ftr-413	29	1	73	73	NUM
ftr-413	29	2	a.	a.	NOUN
ftr-413	29	3	fringe	fringe	NOUN
ftr-413	29	4	benefits	benefit	NOUN
ftr-413	29	5	.	.	PUNCT
ftr-413	30	1	..................................................................	..................................................................	PUNCT
ftr-413	31	1	73	73	NUM
ftr-413	31	2	b.	b.	PROPN
ftr-413	31	3	qualified	qualify	VERB
ftr-413	31	4	deferred	defer	VERB
ftr-413	31	5	compensation	compensation	NOUN
ftr-413	31	6	plans	plan	NOUN
ftr-413	31	7	.	.	PUNCT
ftr-413	32	1	..........................	..........................	PUNCT
ftr-413	33	1	74	74	NUM
ftr-413	33	2	c.	c.	NOUN
ftr-413	33	3	nonqualified	nonqualifie	VERB
ftr-413	33	4	deferred	defer	VERB
ftr-413	33	5	compensation	compensation	NOUN
ftr-413	33	6	,	,	PUNCT
ftr-413	33	7	section	section	NOUN
ftr-413	33	8	83	83	NUM
ftr-413	33	9	,	,	PUNCT
ftr-413	33	10	and	and	CCONJ
ftr-413	33	11	stock	stock	NOUN
ftr-413	33	12	options	option	NOUN
ftr-413	33	13	.	.	PUNCT
ftr-413	34	1	....................................................................	....................................................................	PUNCT
ftr-413	35	1	77	77	NUM
ftr-413	35	2	d.	d.	PROPN
ftr-413	35	3	individual	individual	PROPN
ftr-413	35	4	retirement	retirement	NOUN
ftr-413	35	5	accounts	account	NOUN
ftr-413	35	6	.	.	PUNCT
ftr-413	35	7	........................................	........................................	PUNCT
ftr-413	36	1	78	78	NUM
ftr-413	36	2	v.	v.	ADP
ftr-413	36	3	personal	personal	ADJ
ftr-413	36	4	income	income	NOUN
ftr-413	36	5	and	and	CCONJ
ftr-413	36	6	deductions	deduction	NOUN
ftr-413	36	7	.	.	PUNCT
ftr-413	37	1	.........................................	.........................................	PUNCT
ftr-413	38	1	79	79	NUM
ftr-413	38	2	a.	a.	NOUN
ftr-413	38	3	rates	rate	NOUN
ftr-413	38	4	...................................................................................	...................................................................................	PUNCT
ftr-413	39	1	79	79	NUM
ftr-413	39	2	*	*	PUNCT
ftr-413	39	3	professor	professor	NOUN
ftr-413	39	4	of	of	ADP
ftr-413	39	5	law	law	NOUN
ftr-413	39	6	,	,	PUNCT
ftr-413	39	7	university	university	PROPN
ftr-413	39	8	of	of	ADP
ftr-413	39	9	houston	houston	PROPN
ftr-413	39	10	law	law	NOUN
ftr-413	39	11	center	center	NOUN
ftr-413	39	12	.	.	PUNCT
ftr-413	40	1	*	*	PUNCT
ftr-413	40	2	*	*	PUNCT
ftr-413	40	3	clarence	clarence	PROPN
ftr-413	40	4	j.	j.	PROPN
ftr-413	40	5	teselle	teselle	PROPN
ftr-413	40	6	professor	professor	PROPN
ftr-413	40	7	of	of	ADP
ftr-413	40	8	law	law	NOUN
ftr-413	40	9	,	,	PUNCT
ftr-413	40	10	university	university	PROPN
ftr-413	40	11	of	of	ADP
ftr-413	40	12	florida	florida	PROPN
ftr-413	40	13	fredric	fredric	PROPN
ftr-413	40	14	g.levin	g.levin	PROPN
ftr-413	40	15	college	college	PROPN
ftr-413	40	16	of	of	ADP
ftr-413	40	17	law	law	NOUN
ftr-413	40	18	.	.	PUNCT
ftr-413	41	1	47	47	NUM
ftr-413	41	2	48	48	NUM
ftr-413	41	3	florida	florida	PROPN
ftr-413	41	4	tax	tax	NOUN
ftr-413	41	5	review	review	NOUN
ftr-413	42	1	[	[	X
ftr-413	42	2	vol.7	vol.7	NOUN
ftr-413	42	3	:	:	PUNCT
ftr-413	42	4	si	si	PROPN
ftr-413	42	5	b.	b.	PROPN
ftr-413	42	6	miscellaneous	miscellaneous	ADJ
ftr-413	42	7	income	income	NOUN
ftr-413	42	8	.	.	PUNCT
ftr-413	43	1	.......................................................	.......................................................	PUNCT
ftr-413	44	1	80	80	NUM
ftr-413	44	2	c.	c.	NOUN
ftr-413	44	3	profit	profit	NOUN
ftr-413	44	4	-	-	PUNCT
ftr-413	44	5	seeking	seek	VERB
ftr-413	44	6	individual	individual	ADJ
ftr-413	44	7	deductions	deduction	NOUN
ftr-413	44	8	.	.	PUNCT
ftr-413	45	1	...............................	...............................	PUNCT
ftr-413	46	1	80	80	NUM
ftr-413	46	2	d.	d.	PROPN
ftr-413	46	3	hobby	hobby	PROPN
ftr-413	46	4	losses	loss	NOUN
ftr-413	46	5	and	and	CCONJ
ftr-413	46	6	section	section	NOUN
ftr-413	46	7	280a	280a	PROPN
ftr-413	46	8	home	home	NOUN
ftr-413	46	9	office	office	NOUN
ftr-413	46	10	and	and	CCONJ
ftr-413	46	11	vacation	vacation	NOUN
ftr-413	46	12	homes	home	NOUN
ftr-413	46	13	.	.	PUNCT
ftr-413	47	1	................................................................	................................................................	PUNCT
ftr-413	48	1	84	84	NUM
ftr-413	48	2	e.	e.	NOUN
ftr-413	48	3	deductions	deduction	NOUN
ftr-413	48	4	and	and	CCONJ
ftr-413	48	5	credits	credit	NOUN
ftr-413	48	6	for	for	ADP
ftr-413	48	7	personal	personal	ADJ
ftr-413	48	8	expenses	expense	NOUN
ftr-413	48	9	.	.	PUNCT
ftr-413	49	1	................	................	PUNCT
ftr-413	49	2	84	84	NUM
ftr-413	49	3	f.	f.	PROPN
ftr-413	49	4	education	education	PROPN
ftr-413	49	5	.	.	PUNCT
ftr-413	50	1	..........................................................................	..........................................................................	PUNCT
ftr-413	51	1	85	85	NUM
ftr-413	51	2	vi	vi	NOUN
ftr-413	51	3	.	.	PUNCT
ftr-413	51	4	corporations	corporation	NOUN
ftr-413	51	5	.	.	PUNCT
ftr-413	52	1	.............................................................................	.............................................................................	PUNCT
ftr-413	52	2	85	85	NUM
ftr-413	52	3	a.	a.	NOUN
ftr-413	52	4	entity	entity	NOUN
ftr-413	52	5	and	and	CCONJ
ftr-413	52	6	formation	formation	NOUN
ftr-413	52	7	.	.	PUNCT
ftr-413	53	1	........................................................	........................................................	PUNCT
ftr-413	53	2	85	85	NUM
ftr-413	53	3	b.	b.	NOUN
ftr-413	53	4	distributions	distribution	NOUN
ftr-413	53	5	and	and	CCONJ
ftr-413	53	6	redemptions	redemption	NOUN
ftr-413	53	7	.	.	PUNCT
ftr-413	54	1	.........................................	.........................................	PUNCT
ftr-413	54	2	85	85	NUM
ftr-413	54	3	c.	c.	NOUN
ftr-413	54	4	liquidations	liquidation	NOUN
ftr-413	54	5	.	.	PUNCT
ftr-413	55	1	......................................................................	......................................................................	PUNCT
ftr-413	56	1	87	87	NUM
ftr-413	56	2	d.	d.	PROPN
ftr-413	56	3	s	s	PART
ftr-413	56	4	corporations	corporation	NOUN
ftr-413	56	5	.	.	PUNCT
ftr-413	57	1	..................................................................	..................................................................	PUNCT
ftr-413	58	1	87	87	NUM
ftr-413	58	2	e.	e.	PROPN
ftr-413	58	3	affiliated	affiliate	VERB
ftr-413	58	4	corporations	corporation	NOUN
ftr-413	58	5	.	.	PUNCT
ftr-413	58	6	.....................................................	.....................................................	PUNCT
ftr-413	59	1	90	90	NUM
ftr-413	59	2	f.	f.	NOUN
ftr-413	59	3	reorganizations	reorganization	NOUN
ftr-413	59	4	.	.	PUNCT
ftr-413	60	1	................................................................	................................................................	PUNCT
ftr-413	61	1	92	92	NUM
ftr-413	61	2	g.	g.	NOUN
ftr-413	61	3	corporate	corporate	ADJ
ftr-413	61	4	decisions	decision	NOUN
ftr-413	61	5	.	.	PUNCT
ftr-413	62	1	.........................................................	.........................................................	PUNCT
ftr-413	63	1	93	93	NUM
ftr-413	63	2	h.	h.	PROPN
ftr-413	63	3	personal	personal	ADJ
ftr-413	63	4	holding	hold	VERB
ftr-413	63	5	companies	company	NOUN
ftr-413	63	6	and	and	CCONJ
ftr-413	63	7	accumulated	accumulate	VERB
ftr-413	63	8	earnings	earning	NOUN
ftr-413	63	9	tax	tax	NOUN
ftr-413	63	10	.	.	PUNCT
ftr-413	63	11	.....................................................................	.....................................................................	PUNCT
ftr-413	64	1	93	93	NUM
ftr-413	64	2	i.	i.	NOUN
ftr-413	64	3	miscellaneous	miscellaneous	ADJ
ftr-413	64	4	corporate	corporate	ADJ
ftr-413	64	5	issues	issue	NOUN
ftr-413	64	6	.	.	PUNCT
ftr-413	65	1	.......................................	.......................................	PUNCT
ftr-413	66	1	94	94	NUM
ftr-413	66	2	vii	vii	PROPN
ftr-413	66	3	.	.	PROPN
ftr-413	66	4	partnerships	partnership	NOUN
ftr-413	66	5	.	.	PUNCT
ftr-413	67	1	..............................................................................	..............................................................................	PUNCT
ftr-413	68	1	95	95	NUM
ftr-413	68	2	a.	a.	NOUN
ftr-413	68	3	formation	formation	NOUN
ftr-413	68	4	and	and	CCONJ
ftr-413	68	5	taxable	taxable	ADJ
ftr-413	68	6	years	year	NOUN
ftr-413	68	7	............................................	............................................	PUNCT
ftr-413	68	8	95	95	NUM
ftr-413	68	9	b.	b.	NOUN
ftr-413	68	10	allocations	allocation	NOUN
ftr-413	68	11	of	of	ADP
ftr-413	68	12	distributive	distributive	ADJ
ftr-413	68	13	share	share	NOUN
ftr-413	68	14	partnership	partnership	NOUN
ftr-413	68	15	debt	debt	NOUN
ftr-413	68	16	,	,	PUNCT
ftr-413	68	17	and	and	CCONJ
ftr-413	68	18	outside	outside	ADP
ftr-413	68	19	basis	basis	NOUN
ftr-413	68	20	...............................................................	...............................................................	PUNCT
ftr-413	68	21	95	95	NUM
ftr-413	68	22	c.	c.	NOUN
ftr-413	68	23	distributions	distribution	NOUN
ftr-413	68	24	and	and	CCONJ
ftr-413	68	25	transactions	transaction	NOUN
ftr-413	68	26	between	between	ADP
ftr-413	68	27	the	the	DET
ftr-413	68	28	partnership	partnership	NOUN
ftr-413	68	29	and	and	CCONJ
ftr-413	68	30	partners	partner	NOUN
ftr-413	68	31	.	.	PUNCT
ftr-413	68	32	..................................................	..................................................	PUNCT
ftr-413	69	1	96	96	NUM
ftr-413	69	2	d.	d.	PROPN
ftr-413	69	3	sales	sale	NOUN
ftr-413	69	4	of	of	ADP
ftr-413	69	5	partnership	partnership	NOUN
ftr-413	69	6	interests	interest	NOUN
ftr-413	69	7	,	,	PUNCT
ftr-413	69	8	liquidations	liquidation	NOUN
ftr-413	69	9	and	and	CCONJ
ftr-413	69	10	merges	merge	NOUN
ftr-413	69	11	.........................................................................	.........................................................................	PUNCT
ftr-413	69	12	96	96	NUM
ftr-413	69	13	e.	e.	PROPN
ftr-413	69	14	inside	inside	ADJ
ftr-413	69	15	basis	basis	NOUN
ftr-413	69	16	adjustments	adjustment	NOUN
ftr-413	69	17	.	.	PUNCT
ftr-413	70	1	...................................................	...................................................	PUNCT
ftr-413	71	1	98	98	NUM
ftr-413	71	2	f.	f.	PROPN
ftr-413	71	3	partnership	partnership	PROPN
ftr-413	71	4	audit	audit	NOUN
ftr-413	71	5	rules	rule	NOUN
ftr-413	71	6	.	.	PUNCT
ftr-413	72	1	....................................................	....................................................	PUNCT
ftr-413	73	1	98	98	NUM
ftr-413	73	2	g.	g.	NOUN
ftr-413	73	3	miscellaneous	miscellaneous	NOUN
ftr-413	73	4	.....................................................................	.....................................................................	PROPN
ftr-413	73	5	98	98	NUM
ftr-413	73	6	viii	viii	ADJ
ftr-413	73	7	.	.	PUNCT
ftr-413	74	1	tax	tax	NOUN
ftr-413	74	2	shelters	shelter	NOUN
ftr-413	74	3	.	.	PUNCT
ftr-413	75	1	..............................................................................	..............................................................................	PUNCT
ftr-413	76	1	98	98	NUM
ftr-413	76	2	a.	a.	NOUN
ftr-413	76	3	tax	tax	NOUN
ftr-413	76	4	shelter	shelter	NOUN
ftr-413	76	5	cases	case	NOUN
ftr-413	76	6	.	.	PUNCT
ftr-413	77	1	..............................................................	..............................................................	PUNCT
ftr-413	78	1	98	98	NUM
ftr-413	78	2	b.	b.	PROPN
ftr-413	78	3	identified	identify	VERB
ftr-413	78	4	“	"	PUNCT
ftr-413	78	5	tax	tax	NOUN
ftr-413	78	6	avoidance	avoidance	NOUN
ftr-413	78	7	transactions	transaction	NOUN
ftr-413	78	8	”	"	PUNCT
ftr-413	78	9	.	.	PUNCT
ftr-413	79	1	.........................	.........................	PUNCT
ftr-413	80	1	104	104	NUM
ftr-413	80	2	c.	c.	PROPN
ftr-413	80	3	disclosure	disclosure	NOUN
ftr-413	80	4	and	and	CCONJ
ftr-413	80	5	settlement	settlement	NOUN
ftr-413	80	6	.	.	PUNCT
ftr-413	81	1	...............................................	...............................................	PUNCT
ftr-413	82	1	108	108	NUM
ftr-413	82	2	d.	d.	NOUN
ftr-413	82	3	tax	tax	NOUN
ftr-413	82	4	shelter	shelter	NOUN
ftr-413	82	5	penalties	penalty	NOUN
ftr-413	82	6	,	,	PUNCT
ftr-413	82	7	etc	etc	X
ftr-413	82	8	..	..	X
ftr-413	82	9	...............................................	...............................................	PUNCT
ftr-413	82	10	114	114	NUM
ftr-413	82	11	e.	e.	PROPN
ftr-413	82	12	individual	individual	ADJ
ftr-413	82	13	tax	tax	NOUN
ftr-413	82	14	shelters	shelter	NOUN
ftr-413	82	15	.	.	PUNCT
ftr-413	83	1	...................................................	...................................................	PUNCT
ftr-413	84	1	117	117	NUM
ftr-413	84	2	f.	f.	PROPN
ftr-413	84	3	tax	tax	NOUN
ftr-413	84	4	shelter	shelter	NOUN
ftr-413	84	5	discovery	discovery	NOUN
ftr-413	84	6	.	.	PUNCT
ftr-413	84	7	.....................................................	.....................................................	PUNCT
ftr-413	85	1	117	117	NUM
ftr-413	85	2	ix	ix	ADJ
ftr-413	85	3	.	.	PUNCT
ftr-413	86	1	exempt	exempt	ADJ
ftr-413	86	2	organizations	organization	NOUN
ftr-413	86	3	and	and	CCONJ
ftr-413	86	4	charitable	charitable	ADJ
ftr-413	86	5	giving	giving	NOUN
ftr-413	86	6	.	.	PUNCT
ftr-413	87	1	...............	...............	PUNCT
ftr-413	88	1	121	121	NUM
ftr-413	88	2	a.	a.	NOUN
ftr-413	88	3	exempt	exempt	ADJ
ftr-413	88	4	organizations	organization	NOUN
ftr-413	88	5	.	.	PUNCT
ftr-413	89	1	....................................................	....................................................	PUNCT
ftr-413	90	1	121	121	NUM
ftr-413	90	2	b.	b.	NOUN
ftr-413	90	3	charitable	charitable	ADJ
ftr-413	90	4	giving	giving	NOUN
ftr-413	90	5	.	.	PUNCT
ftr-413	91	1	...........................................................	...........................................................	PUNCT
ftr-413	92	1	122	122	NUM
ftr-413	92	2	x.	x.	NOUN
ftr-413	92	3	tax	tax	NOUN
ftr-413	92	4	procedure	procedure	NOUN
ftr-413	92	5	.	.	PUNCT
ftr-413	93	1	.........................................................................	.........................................................................	PUNCT
ftr-413	94	1	123	123	NUM
ftr-413	94	2	a.	a.	NOUN
ftr-413	94	3	interest	interest	NOUN
ftr-413	94	4	,	,	PUNCT
ftr-413	94	5	penalties	penalty	NOUN
ftr-413	94	6	and	and	CCONJ
ftr-413	94	7	prosecutions	prosecution	NOUN
ftr-413	94	8	.	.	PUNCT
ftr-413	94	9	...............................	...............................	PUNCT
ftr-413	95	1	123	123	NUM
ftr-413	95	2	b.	b.	PROPN
ftr-413	95	3	discovery	discovery	PROPN
ftr-413	95	4	:	:	PUNCT
ftr-413	95	5	summonses	summons	NOUN
ftr-413	95	6	and	and	CCONJ
ftr-413	95	7	foia	foia	PROPN
ftr-413	95	8	....................................	....................................	PUNCT
ftr-413	95	9	123	123	NUM
ftr-413	95	10	c.	c.	NOUN
ftr-413	95	11	litigation	litigation	NOUN
ftr-413	95	12	costs	cost	NOUN
ftr-413	95	13	.	.	PUNCT
ftr-413	96	1	...............................................................	...............................................................	PUNCT
ftr-413	97	1	124	124	NUM
ftr-413	97	2	d.	d.	PROPN
ftr-413	97	3	statutory	statutory	PROPN
ftr-413	97	4	notice	notice	PROPN
ftr-413	97	5	................................................................	................................................................	PUNCT
ftr-413	97	6	125	125	NUM
ftr-413	97	7	e.	e.	PROPN
ftr-413	97	8	statute	statute	PROPN
ftr-413	97	9	of	of	ADP
ftr-413	97	10	limitations	limitation	NOUN
ftr-413	97	11	.	.	PUNCT
ftr-413	98	1	......................................................	......................................................	PUNCT
ftr-413	99	1	125	125	NUM
ftr-413	99	2	2005	2005	NUM
ftr-413	99	3	]	]	PUNCT
ftr-413	99	4	recent	recent	ADJ
ftr-413	99	5	developments	development	NOUN
ftr-413	99	6	in	in	ADP
ftr-413	99	7	federal	federal	ADJ
ftr-413	99	8	income	income	NOUN
ftr-413	99	9	taxation	taxation	NOUN
ftr-413	99	10	49	49	NUM
ftr-413	99	11	f.	f.	PROPN
ftr-413	99	12	liens	lien	NOUN
ftr-413	99	13	and	and	CCONJ
ftr-413	99	14	collections	collection	NOUN
ftr-413	99	15	.	.	PUNCT
ftr-413	100	1	......................................................	......................................................	PUNCT
ftr-413	101	1	126	126	NUM
ftr-413	101	2	g.	g.	PROPN
ftr-413	101	3	innocent	innocent	ADJ
ftr-413	101	4	spouse	spouse	NOUN
ftr-413	101	5	.	.	PUNCT
ftr-413	102	1	..............................................................	..............................................................	PUNCT
ftr-413	103	1	130	130	NUM
ftr-413	103	2	h.	h.	NOUN
ftr-413	103	3	miscellaneous	miscellaneous	NOUN
ftr-413	103	4	...................................................................	...................................................................	PROPN
ftr-413	103	5	131	131	NUM
ftr-413	103	6	xi	xi	NOUN
ftr-413	103	7	.	.	PUNCT
ftr-413	103	8	witholding	witholde	VERB
ftr-413	103	9	and	and	CCONJ
ftr-413	103	10	excise	excise	NOUN
ftr-413	103	11	taxes	taxis	NOUN
ftr-413	103	12	.	.	PUNCT
ftr-413	103	13	..............................................	..............................................	PUNCT
ftr-413	104	1	139	139	NUM
ftr-413	104	2	a.	a.	NOUN
ftr-413	104	3	employment	employment	NOUN
ftr-413	104	4	taxes	taxis	NOUN
ftr-413	104	5	.	.	PUNCT
ftr-413	105	1	..........................................................	..........................................................	PUNCT
ftr-413	106	1	139	139	NUM
ftr-413	106	2	b.	b.	PROPN
ftr-413	106	3	self	self	NOUN
ftr-413	106	4	-	-	PUNCT
ftr-413	106	5	employment	employment	NOUN
ftr-413	106	6	.	.	PUNCT
ftr-413	107	1	..............................................................	..............................................................	PUNCT
ftr-413	108	1	139	139	NUM
ftr-413	108	2	c.	c.	NOUN
ftr-413	108	3	excise	excise	NOUN
ftr-413	108	4	taxes	taxis	NOUN
ftr-413	108	5	.	.	PUNCT
ftr-413	109	1	....................................................................	....................................................................	PUNCT
ftr-413	110	1	139	139	NUM
ftr-413	110	2	xii	xii	NOUN
ftr-413	110	3	.	.	PUNCT
ftr-413	111	1	tax	tax	NOUN
ftr-413	111	2	legislation	legislation	NOUN
ftr-413	111	3	........................................................................	........................................................................	PUNCT
ftr-413	111	4	140	140	NUM
ftr-413	111	5	a.	a.	NOUN
ftr-413	111	6	enacted	enact	VERB
ftr-413	111	7	.	.	PUNCT
ftr-413	112	1	...........................................................................	...........................................................................	PUNCT
ftr-413	113	1	140	140	NUM
ftr-413	113	2	50	50	NUM
ftr-413	113	3	florida	florida	PROPN
ftr-413	113	4	tax	tax	NOUN
ftr-413	113	5	review	review	NOUN
ftr-413	113	6	[	[	X
ftr-413	113	7	vol.7	vol.7	NOUN
ftr-413	113	8	:	:	PUNCT
ftr-413	113	9	si	si	NOUN
ftr-413	113	10	recent	recent	ADJ
ftr-413	113	11	developments	development	NOUN
ftr-413	113	12	in	in	ADP
ftr-413	113	13	federal	federal	ADJ
ftr-413	113	14	income	income	NOUN
ftr-413	113	15	taxation	taxation	NOUN
ftr-413	113	16	:	:	PUNCT
ftr-413	113	17	the	the	DET
ftr-413	113	18	year	year	NOUN
ftr-413	113	19	2004	2004	NUM
ftr-413	113	20	by	by	ADP
ftr-413	113	21	ira	ira	PROPN
ftr-413	113	22	b.	b.	PROPN
ftr-413	113	23	shepard	shepard	PROPN
ftr-413	113	24	martin	martin	PROPN
ftr-413	113	25	j.	j.	PROPN
ftr-413	113	26	mcmahon	mcmahon	PROPN
ftr-413	113	27	,	,	PUNCT
ftr-413	113	28	jr	jr	PROPN
ftr-413	113	29	.	.	PUNCT
ftr-413	114	1	this	this	DET
ftr-413	114	2	current	current	ADJ
ftr-413	114	3	developments	development	NOUN
ftr-413	114	4	outline	outline	NOUN
ftr-413	114	5	discusses	discuss	VERB
ftr-413	114	6	,	,	PUNCT
ftr-413	114	7	and	and	CCONJ
ftr-413	114	8	provides	provide	VERB
ftr-413	114	9	context	context	NOUN
ftr-413	114	10	to	to	PART
ftr-413	114	11	understand	understand	VERB
ftr-413	114	12	the	the	DET
ftr-413	114	13	significance	significance	NOUN
ftr-413	114	14	of	of	ADP
ftr-413	114	15	,	,	PUNCT
ftr-413	114	16	the	the	DET
ftr-413	114	17	most	most	ADV
ftr-413	114	18	important	important	ADJ
ftr-413	114	19	judicial	judicial	ADJ
ftr-413	114	20	decisions	decision	NOUN
ftr-413	114	21	and	and	CCONJ
ftr-413	114	22	administrative	administrative	ADJ
ftr-413	114	23	rulings	ruling	NOUN
ftr-413	114	24	and	and	CCONJ
ftr-413	114	25	regulations	regulation	NOUN
ftr-413	114	26	promulgated	promulgate	VERB
ftr-413	114	27	by	by	ADP
ftr-413	114	28	the	the	DET
ftr-413	114	29	internal	internal	ADJ
ftr-413	114	30	revenue	revenue	NOUN
ftr-413	114	31	service	service	NOUN
ftr-413	114	32	and	and	CCONJ
ftr-413	114	33	treasury	treasury	PROPN
ftr-413	114	34	department	department	PROPN
ftr-413	114	35	during	during	ADP
ftr-413	114	36	the	the	DET
ftr-413	114	37	year	year	NOUN
ftr-413	114	38	2004	2004	NUM
ftr-413	114	39	.	.	PUNCT
ftr-413	115	1	most	most	ADJ
ftr-413	115	2	treasury	treasury	PROPN
ftr-413	115	3	regulations	regulation	NOUN
ftr-413	115	4	,	,	PUNCT
ftr-413	115	5	however	however	ADV
ftr-413	115	6	,	,	PUNCT
ftr-413	115	7	are	be	AUX
ftr-413	115	8	so	so	ADV
ftr-413	115	9	complex	complex	ADJ
ftr-413	115	10	that	that	SCONJ
ftr-413	115	11	they	they	PRON
ftr-413	115	12	can	can	AUX
ftr-413	115	13	not	not	PART
ftr-413	115	14	be	be	AUX
ftr-413	115	15	discussed	discuss	VERB
ftr-413	115	16	in	in	ADP
ftr-413	115	17	detail	detail	NOUN
ftr-413	115	18	;	;	PUNCT
ftr-413	115	19	only	only	ADV
ftr-413	115	20	the	the	DET
ftr-413	115	21	basic	basic	ADJ
ftr-413	115	22	topic	topic	NOUN
ftr-413	115	23	and	and	CCONJ
ftr-413	115	24	fundamental	fundamental	ADJ
ftr-413	115	25	principles	principle	NOUN
ftr-413	115	26	are	be	AUX
ftr-413	115	27	highlighted	highlight	VERB
ftr-413	115	28	.	.	PUNCT
ftr-413	116	1	amendments	amendment	NOUN
ftr-413	116	2	to	to	ADP
ftr-413	116	3	the	the	DET
ftr-413	116	4	internal	internal	PROPN
ftr-413	116	5	revenue	revenue	NOUN
ftr-413	116	6	code	code	NOUN
ftr-413	116	7	generally	generally	ADV
ftr-413	116	8	are	be	AUX
ftr-413	116	9	not	not	PART
ftr-413	116	10	discussed	discuss	VERB
ftr-413	116	11	unless	unless	SCONJ
ftr-413	116	12	they	they	PRON
ftr-413	116	13	are	be	AUX
ftr-413	116	14	significant	significant	ADJ
ftr-413	116	15	or	or	CCONJ
ftr-413	116	16	have	have	AUX
ftr-413	116	17	led	lead	VERB
ftr-413	116	18	to	to	ADP
ftr-413	116	19	administrative	administrative	ADJ
ftr-413	116	20	rulings	ruling	NOUN
ftr-413	116	21	and	and	CCONJ
ftr-413	116	22	regulations	regulation	NOUN
ftr-413	116	23	that	that	PRON
ftr-413	116	24	are	be	AUX
ftr-413	116	25	covered	cover	VERB
ftr-413	116	26	by	by	ADP
ftr-413	116	27	the	the	DET
ftr-413	116	28	outline	outline	NOUN
ftr-413	116	29	.	.	PUNCT
ftr-413	117	1	the	the	DET
ftr-413	117	2	outline	outline	NOUN
ftr-413	117	3	focuses	focus	VERB
ftr-413	117	4	primarily	primarily	ADV
ftr-413	117	5	on	on	ADP
ftr-413	117	6	topics	topic	NOUN
ftr-413	117	7	of	of	ADP
ftr-413	117	8	broad	broad	ADJ
ftr-413	117	9	general	general	ADJ
ftr-413	117	10	interest	interest	NOUN
ftr-413	117	11	:	:	PUNCT
ftr-413	117	12	income	income	NOUN
ftr-413	117	13	tax	tax	NOUN
ftr-413	117	14	accounting	accounting	NOUN
ftr-413	117	15	rules	rule	NOUN
ftr-413	117	16	,	,	PUNCT
ftr-413	117	17	determination	determination	NOUN
ftr-413	117	18	of	of	ADP
ftr-413	117	19	gross	gross	ADJ
ftr-413	117	20	income	income	NOUN
ftr-413	117	21	,	,	PUNCT
ftr-413	117	22	allowable	allowable	ADJ
ftr-413	117	23	deductions	deduction	NOUN
ftr-413	117	24	,	,	PUNCT
ftr-413	117	25	treatment	treatment	NOUN
ftr-413	117	26	of	of	ADP
ftr-413	117	27	capital	capital	NOUN
ftr-413	117	28	gains	gain	NOUN
ftr-413	117	29	and	and	CCONJ
ftr-413	117	30	losses	loss	NOUN
ftr-413	117	31	,	,	PUNCT
ftr-413	117	32	corporate	corporate	ADJ
ftr-413	117	33	and	and	CCONJ
ftr-413	117	34	partnership	partnership	NOUN
ftr-413	117	35	taxation	taxation	NOUN
ftr-413	117	36	,	,	PUNCT
ftr-413	117	37	exempt	exempt	ADJ
ftr-413	117	38	organizations	organization	NOUN
ftr-413	117	39	,	,	PUNCT
ftr-413	117	40	and	and	CCONJ
ftr-413	117	41	procedure	procedure	NOUN
ftr-413	117	42	and	and	CCONJ
ftr-413	117	43	penalties	penalty	NOUN
ftr-413	117	44	.	.	PUNCT
ftr-413	118	1	it	it	PRON
ftr-413	118	2	deals	deal	VERB
ftr-413	118	3	summarily	summarily	ADV
ftr-413	118	4	with	with	ADP
ftr-413	118	5	qualified	qualified	ADJ
ftr-413	118	6	pension	pension	NOUN
ftr-413	118	7	and	and	CCONJ
ftr-413	118	8	profit	profit	NOUN
ftr-413	118	9	sharing	sharing	NOUN
ftr-413	118	10	plans	plan	NOUN
ftr-413	118	11	,	,	PUNCT
ftr-413	118	12	but	but	CCONJ
ftr-413	118	13	generally	generally	ADV
ftr-413	118	14	does	do	AUX
ftr-413	118	15	not	not	PART
ftr-413	118	16	deal	deal	VERB
ftr-413	118	17	with	with	ADP
ftr-413	118	18	international	international	ADJ
ftr-413	118	19	taxation	taxation	NOUN
ftr-413	118	20	or	or	CCONJ
ftr-413	118	21	specialized	specialized	ADJ
ftr-413	118	22	industries	industry	NOUN
ftr-413	118	23	,	,	PUNCT
ftr-413	118	24	such	such	ADJ
ftr-413	118	25	as	as	ADP
ftr-413	118	26	banking	banking	NOUN
ftr-413	118	27	,	,	PUNCT
ftr-413	118	28	insurance	insurance	NOUN
ftr-413	118	29	,	,	PUNCT
ftr-413	118	30	and	and	CCONJ
ftr-413	118	31	financial	financial	ADJ
ftr-413	118	32	services	service	NOUN
ftr-413	118	33	.	.	PUNCT
ftr-413	119	1	2005	2005	NUM
ftr-413	119	2	]	]	PUNCT
ftr-413	119	3	recent	recent	ADJ
ftr-413	119	4	developments	development	NOUN
ftr-413	119	5	in	in	ADP
ftr-413	119	6	federal	federal	ADJ
ftr-413	119	7	income	income	NOUN
ftr-413	119	8	taxation	taxation	NOUN
ftr-413	119	9	51	51	NUM
ftr-413	119	10	i.	i.	NOUN
ftr-413	119	11	accounting	accounting	PROPN
ftr-413	119	12	a.	a.	PROPN
ftr-413	119	13	accounting	accounting	NOUN
ftr-413	119	14	methods	method	NOUN
ftr-413	119	15	1	1	NUM
ftr-413	119	16	.	.	PUNCT
ftr-413	119	17	really	really	ADV
ftr-413	119	18	kind	kind	VERB
ftr-413	119	19	taxpayer	taxpayer	NOUN
ftr-413	119	20	-	-	PUNCT
ftr-413	119	21	favorable	favorable	ADJ
ftr-413	119	22	§	§	PROPN
ftr-413	119	23	481	481	NUM
ftr-413	119	24	adjustments	adjustment	NOUN
ftr-413	119	25	.	.	PUNCT
ftr-413	120	1	rev	rev	PROPN
ftr-413	120	2	.	.	PROPN
ftr-413	120	3	proc	proc	PROPN
ftr-413	120	4	.	.	PUNCT
ftr-413	121	1	2002	2002	NUM
ftr-413	121	2	-	-	SYM
ftr-413	121	3	19	19	NUM
ftr-413	121	4	,	,	PUNCT
ftr-413	121	5	2002	2002	NUM
ftr-413	121	6	-	-	SYM
ftr-413	121	7	13	13	NUM
ftr-413	121	8	i.r.b	i.r.b	NOUN
ftr-413	121	9	.	.	PUNCT
ftr-413	122	1	696	696	NUM
ftr-413	122	2	(	(	PUNCT
ftr-413	122	3	1/1/02	1/1/02	NUM
ftr-413	122	4	)	)	PUNCT
ftr-413	122	5	.	.	PUNCT
ftr-413	123	1	this	this	DET
ftr-413	123	2	revenue	revenue	NOUN
ftr-413	123	3	procedure	procedure	NOUN
ftr-413	123	4	modifies	modify	VERB
ftr-413	123	5	rev	rev	NOUN
ftr-413	123	6	.	.	PROPN
ftr-413	123	7	proc	proc	PROPN
ftr-413	123	8	.	.	PUNCT
ftr-413	124	1	97	97	NUM
ftr-413	124	2	-	-	SYM
ftr-413	124	3	27	27	NUM
ftr-413	124	4	,	,	PUNCT
ftr-413	124	5	1997	1997	NUM
ftr-413	124	6	-	-	SYM
ftr-413	124	7	1	1	NUM
ftr-413	124	8	c.b	c.b	PROPN
ftr-413	124	9	.	.	PROPN
ftr-413	124	10	680	680	NUM
ftr-413	124	11	,	,	PUNCT
ftr-413	124	12	and	and	CCONJ
ftr-413	124	13	rev	rev	PROPN
ftr-413	124	14	.	.	PROPN
ftr-413	124	15	proc	proc	PROPN
ftr-413	124	16	.	.	PUNCT
ftr-413	125	1	2002	2002	NUM
ftr-413	125	2	-	-	SYM
ftr-413	125	3	9	9	NUM
ftr-413	125	4	,	,	PUNCT
ftr-413	125	5	2002	2002	NUM
ftr-413	125	6	-	-	SYM
ftr-413	125	7	3	3	NUM
ftr-413	125	8	i.r.b	i.r.b	NOUN
ftr-413	125	9	.	.	PUNCT
ftr-413	126	1	327	327	NUM
ftr-413	126	2	(	(	PUNCT
ftr-413	126	3	1/22/02	1/22/02	NUM
ftr-413	126	4	)	)	PUNCT
ftr-413	126	5	.	.	PUNCT
ftr-413	127	1	it	it	PRON
ftr-413	127	2	revises	revise	VERB
ftr-413	127	3	the	the	DET
ftr-413	127	4	revised	revise	VERB
ftr-413	127	5	rules	rule	NOUN
ftr-413	127	6	for	for	ADP
ftr-413	127	7	obtaining	obtain	VERB
ftr-413	127	8	the	the	DET
ftr-413	127	9	irs	irs	PROPN
ftr-413	127	10	’s	’s	PART
ftr-413	127	11	consent	consent	NOUN
ftr-413	127	12	to	to	ADP
ftr-413	127	13	changes	change	NOUN
ftr-413	127	14	in	in	ADP
ftr-413	127	15	accounting	accounting	NOUN
ftr-413	127	16	methods	method	NOUN
ftr-413	127	17	.	.	PUNCT
ftr-413	128	1	the	the	DET
ftr-413	128	2	most	most	ADV
ftr-413	128	3	significant	significant	ADJ
ftr-413	128	4	changes	change	NOUN
ftr-413	128	5	to	to	PART
ftr-413	128	6	rev	rev	VERB
ftr-413	128	7	.	.	PROPN
ftr-413	128	8	proc	proc	PROPN
ftr-413	128	9	.	.	PUNCT
ftr-413	129	1	97	97	NUM
ftr-413	129	2	-	-	SYM
ftr-413	129	3	27	27	NUM
ftr-413	129	4	and	and	CCONJ
ftr-413	129	5	rev	rev	PROPN
ftr-413	129	6	.	.	PROPN
ftr-413	129	7	proc	proc	PROPN
ftr-413	129	8	.	.	PUNCT
ftr-413	130	1	2002	2002	NUM
ftr-413	130	2	-	-	SYM
ftr-413	130	3	9	9	NUM
ftr-413	130	4	are	be	AUX
ftr-413	130	5	:	:	PUNCT
ftr-413	130	6	(	(	PUNCT
ftr-413	130	7	1	1	X
ftr-413	130	8	)	)	PUNCT
ftr-413	130	9	allowing	allow	VERB
ftr-413	130	10	a	a	DET
ftr-413	130	11	taxpayer	taxpayer	NOUN
ftr-413	130	12	to	to	PART
ftr-413	130	13	change	change	VERB
ftr-413	130	14	its	its	PRON
ftr-413	130	15	method	method	NOUN
ftr-413	130	16	of	of	ADP
ftr-413	130	17	accounting	account	VERB
ftr-413	130	18	prospectively	prospectively	ADV
ftr-413	130	19	,	,	PUNCT
ftr-413	130	20	without	without	ADP
ftr-413	130	21	audit	audit	NOUN
ftr-413	130	22	protection	protection	NOUN
ftr-413	130	23	,	,	PUNCT
ftr-413	130	24	when	when	SCONJ
ftr-413	130	25	the	the	DET
ftr-413	130	26	method	method	NOUN
ftr-413	130	27	to	to	PART
ftr-413	130	28	be	be	AUX
ftr-413	130	29	changed	change	VERB
ftr-413	130	30	is	be	AUX
ftr-413	130	31	an	an	DET
ftr-413	130	32	issue	issue	NOUN
ftr-413	130	33	pending	pende	VERB
ftr-413	130	34	for	for	ADP
ftr-413	130	35	a	a	DET
ftr-413	130	36	taxable	taxable	ADJ
ftr-413	130	37	year	year	NOUN
ftr-413	130	38	under	under	ADP
ftr-413	130	39	examination	examination	NOUN
ftr-413	130	40	or	or	CCONJ
ftr-413	130	41	an	an	DET
ftr-413	130	42	issue	issue	NOUN
ftr-413	130	43	under	under	ADP
ftr-413	130	44	consideration	consideration	NOUN
ftr-413	130	45	by	by	ADP
ftr-413	130	46	either	either	CCONJ
ftr-413	130	47	an	an	DET
ftr-413	130	48	appeals	appeal	NOUN
ftr-413	130	49	office	office	NOUN
ftr-413	130	50	or	or	CCONJ
ftr-413	130	51	a	a	DET
ftr-413	130	52	federal	federal	ADJ
ftr-413	130	53	court	court	NOUN
ftr-413	130	54	;	;	PUNCT
ftr-413	130	55	and	and	CCONJ
ftr-413	130	56	(	(	PUNCT
ftr-413	130	57	2	2	X
ftr-413	130	58	)	)	PUNCT
ftr-413	130	59	taking	take	VERB
ftr-413	130	60	negative	negative	ADJ
ftr-413	130	61	,	,	PUNCT
ftr-413	130	62	i.e.	i.e.	X
ftr-413	130	63	,	,	PUNCT
ftr-413	130	64	taxpayer	taxpayer	NOUN
ftr-413	130	65	-	-	PUNCT
ftr-413	130	66	favorable	favorable	ADJ
ftr-413	130	67	,	,	PUNCT
ftr-413	130	68	§	§	PROPN
ftr-413	130	69	481(a	481(a	PROPN
ftr-413	130	70	)	)	PUNCT
ftr-413	130	71	adjustments	adjustment	NOUN
ftr-413	130	72	into	into	ADP
ftr-413	130	73	account	account	NOUN
ftr-413	130	74	entirely	entirely	ADV
ftr-413	130	75	in	in	ADP
ftr-413	130	76	the	the	DET
ftr-413	130	77	year	year	NOUN
ftr-413	130	78	of	of	ADP
ftr-413	130	79	change	change	NOUN
ftr-413	130	80	.	.	PUNCT
ftr-413	131	1	this	this	DET
ftr-413	131	2	revenue	revenue	NOUN
ftr-413	131	3	procedure	procedure	NOUN
ftr-413	131	4	was	be	AUX
ftr-413	131	5	amplified	amplify	VERB
ftr-413	131	6	and	and	CCONJ
ftr-413	131	7	clarified	clarify	VERB
ftr-413	131	8	by	by	ADP
ftr-413	131	9	rev	rev	PROPN
ftr-413	131	10	.	.	PROPN
ftr-413	131	11	proc	proc	PROPN
ftr-413	131	12	.	.	PUNCT
ftr-413	132	1	2002	2002	NUM
ftr-413	132	2	-	-	SYM
ftr-413	132	3	54	54	NUM
ftr-413	132	4	,	,	PUNCT
ftr-413	132	5	2002	2002	NUM
ftr-413	132	6	-	-	SYM
ftr-413	132	7	35	35	NUM
ftr-413	132	8	i.r.b	i.r.b	NOUN
ftr-413	132	9	.	.	PUNCT
ftr-413	133	1	432	432	NUM
ftr-413	133	2	(	(	PUNCT
ftr-413	133	3	8/14/02	8/14/02	NUM
ftr-413	133	4	)	)	PUNCT
ftr-413	133	5	.	.	PUNCT
ftr-413	134	1	a.	a.	NOUN
ftr-413	134	2	and	and	CCONJ
ftr-413	134	3	just	just	ADV
ftr-413	134	4	a	a	DET
ftr-413	134	5	little	little	ADJ
ftr-413	134	6	more	more	ADJ
ftr-413	134	7	for	for	ADP
ftr-413	134	8	taxpayers	taxpayer	NOUN
ftr-413	134	9	in	in	ADP
ftr-413	134	10	the	the	DET
ftr-413	134	11	name	name	NOUN
ftr-413	134	12	of	of	ADP
ftr-413	134	13	simplicity	simplicity	NOUN
ftr-413	134	14	.	.	PUNCT
ftr-413	135	1	reg-142605	reg-142605	PROPN
ftr-413	135	2	-	-	PUNCT
ftr-413	135	3	02	02	NUM
ftr-413	135	4	,	,	PUNCT
ftr-413	135	5	administration	administration	NOUN
ftr-413	135	6	simplification	simplification	NOUN
ftr-413	135	7	of	of	ADP
ftr-413	135	8	section	section	NOUN
ftr-413	135	9	481(a	481(a	PROPN
ftr-413	135	10	)	)	PUNCT
ftr-413	135	11	adjustment	adjustment	NOUN
ftr-413	135	12	periods	period	NOUN
ftr-413	135	13	in	in	ADP
ftr-413	135	14	various	various	ADJ
ftr-413	135	15	regulations	regulation	NOUN
ftr-413	135	16	,	,	PUNCT
ftr-413	135	17	68	68	NUM
ftr-413	135	18	f.r	f.r	NOUN
ftr-413	135	19	.	.	NOUN
ftr-413	135	20	25310	25310	NUM
ftr-413	135	21	(	(	PUNCT
ftr-413	135	22	5/12/03	5/12/03	NUM
ftr-413	135	23	)	)	PUNCT
ftr-413	135	24	.	.	PUNCT
ftr-413	136	1	proposed	propose	VERB
ftr-413	136	2	amendments	amendment	NOUN
ftr-413	136	3	to	to	ADP
ftr-413	136	4	regulations	regulation	NOUN
ftr-413	136	5	under	under	ADP
ftr-413	136	6	§	§	PROPN
ftr-413	136	7	§	§	PROPN
ftr-413	136	8	263a	263a	PROPN
ftr-413	136	9	and	and	CCONJ
ftr-413	136	10	448	448	NUM
ftr-413	136	11	to	to	PART
ftr-413	136	12	allow	allow	VERB
ftr-413	136	13	taxpayers	taxpayer	NOUN
ftr-413	136	14	changing	change	VERB
ftr-413	136	15	a	a	DET
ftr-413	136	16	method	method	NOUN
ftr-413	136	17	of	of	ADP
ftr-413	136	18	accounting	accounting	NOUN
ftr-413	136	19	to	to	PART
ftr-413	136	20	take	take	VERB
ftr-413	136	21	any	any	DET
ftr-413	136	22	§	§	PROPN
ftr-413	136	23	481(a	481(a	PROPN
ftr-413	136	24	)	)	PUNCT
ftr-413	136	25	adjustments	adjustment	NOUN
ftr-413	136	26	over	over	ADP
ftr-413	136	27	the	the	DET
ftr-413	136	28	same	same	ADJ
ftr-413	136	29	number	number	NOUN
ftr-413	136	30	of	of	ADP
ftr-413	136	31	taxable	taxable	ADJ
ftr-413	136	32	years	year	NOUN
ftr-413	136	33	that	that	PRON
ftr-413	136	34	is	be	AUX
ftr-413	136	35	provided	provide	VERB
ftr-413	136	36	in	in	ADP
ftr-413	136	37	the	the	DET
ftr-413	136	38	general	general	ADJ
ftr-413	136	39	guidance	guidance	NOUN
ftr-413	136	40	provided	provide	VERB
ftr-413	136	41	under	under	ADP
ftr-413	136	42	rev	rev	PROPN
ftr-413	136	43	.	.	PROPN
ftr-413	136	44	proc	proc	PROPN
ftr-413	136	45	.	.	PUNCT
ftr-413	137	1	92	92	NUM
ftr-413	137	2	-	-	SYM
ftr-413	137	3	27	27	NUM
ftr-413	137	4	,	,	PUNCT
ftr-413	137	5	1997	1997	NUM
ftr-413	137	6	-	-	SYM
ftr-413	137	7	1	1	NUM
ftr-413	137	8	c.b	c.b	PROPN
ftr-413	137	9	.	.	PROPN
ftr-413	137	10	680	680	NUM
ftr-413	137	11	(	(	PUNCT
ftr-413	137	12	as	as	ADV
ftr-413	137	13	modified	modify	VERB
ftr-413	137	14	and	and	CCONJ
ftr-413	137	15	amplified	amplify	VERB
ftr-413	137	16	by	by	ADP
ftr-413	137	17	rev	rev	PROPN
ftr-413	137	18	.	.	PROPN
ftr-413	137	19	proc	proc	PROPN
ftr-413	137	20	.	.	PUNCT
ftr-413	138	1	2002	2002	NUM
ftr-413	138	2	-	-	SYM
ftr-413	138	3	19	19	NUM
ftr-413	138	4	,	,	PUNCT
ftr-413	138	5	2002	2002	NUM
ftr-413	138	6	-	-	SYM
ftr-413	138	7	13	13	NUM
ftr-413	138	8	i.r.b	i.r.b	NOUN
ftr-413	138	9	.	.	PUNCT
ftr-413	139	1	696	696	NUM
ftr-413	139	2	,	,	PUNCT
ftr-413	139	3	and	and	CCONJ
ftr-413	139	4	modified	modify	VERB
ftr-413	139	5	by	by	ADP
ftr-413	139	6	rev	rev	PROPN
ftr-413	139	7	.	.	PROPN
ftr-413	139	8	proc	proc	PROPN
ftr-413	139	9	.	.	PUNCT
ftr-413	140	1	2002	2002	NUM
ftr-413	140	2	-	-	SYM
ftr-413	140	3	54	54	NUM
ftr-413	140	4	,	,	PUNCT
ftr-413	140	5	2002	2002	NUM
ftr-413	140	6	-	-	SYM
ftr-413	140	7	35	35	NUM
ftr-413	140	8	i.r.b	i.r.b	NOUN
ftr-413	140	9	.	.	PUNCT
ftr-413	140	10	432	432	NUM
ftr-413	140	11	)	)	PUNCT
ftr-413	140	12	for	for	ADP
ftr-413	140	13	accounting	accounting	NOUN
ftr-413	140	14	method	method	NOUN
ftr-413	140	15	changes	change	NOUN
ftr-413	141	1	[	[	PUNCT
ftr-413	141	2	four	four	NUM
ftr-413	141	3	years	year	NOUN
ftr-413	141	4	for	for	ADP
ftr-413	141	5	positive	positive	ADJ
ftr-413	141	6	adjustments	adjustment	NOUN
ftr-413	141	7	and	and	CCONJ
ftr-413	141	8	one	one	NUM
ftr-413	141	9	year	year	NOUN
ftr-413	141	10	for	for	ADP
ftr-413	141	11	negative	negative	ADJ
ftr-413	141	12	adjustments	adjustment	NOUN
ftr-413	141	13	]	]	PUNCT
ftr-413	141	14	.	.	PUNCT
ftr-413	142	1	(	(	PUNCT
ftr-413	142	2	1	1	X
ftr-413	142	3	)	)	PUNCT
ftr-413	142	4	made	make	VERB
ftr-413	142	5	final	final	ADJ
ftr-413	142	6	.	.	PUNCT
ftr-413	143	1	t.d	t.d	PROPN
ftr-413	143	2	.	.	PROPN
ftr-413	143	3	9131	9131	NUM
ftr-413	143	4	,	,	PUNCT
ftr-413	143	5	administration	administration	NOUN
ftr-413	143	6	simplification	simplification	NOUN
ftr-413	143	7	of	of	ADP
ftr-413	143	8	section	section	NOUN
ftr-413	143	9	481(a	481(a	PROPN
ftr-413	143	10	)	)	PUNCT
ftr-413	143	11	adjustment	adjustment	NOUN
ftr-413	143	12	periods	period	NOUN
ftr-413	143	13	in	in	ADP
ftr-413	143	14	various	various	ADJ
ftr-413	143	15	regulations	regulation	NOUN
ftr-413	143	16	,	,	PUNCT
ftr-413	143	17	69	69	NUM
ftr-413	143	18	f.r	f.r	NOUN
ftr-413	143	19	.	.	PROPN
ftr-413	143	20	33571	33571	NUM
ftr-413	143	21	(	(	PUNCT
ftr-413	143	22	6/15/04	6/15/04	NUM
ftr-413	143	23	)	)	PUNCT
ftr-413	143	24	.	.	PUNCT
ftr-413	144	1	effective	effective	ADJ
ftr-413	144	2	on	on	ADP
ftr-413	144	3	and	and	CCONJ
ftr-413	144	4	after	after	ADP
ftr-413	144	5	6/16/04	6/16/04	NUM
ftr-413	144	6	.	.	PUNCT
ftr-413	145	1	b.	b.	PROPN
ftr-413	145	2	new	new	ADJ
ftr-413	145	3	regulations	regulation	NOUN
ftr-413	145	4	provide	provide	VERB
ftr-413	145	5	that	that	SCONJ
ftr-413	145	6	a	a	DET
ftr-413	145	7	change	change	NOUN
ftr-413	145	8	in	in	ADP
ftr-413	145	9	depreciation	depreciation	NOUN
ftr-413	145	10	will	will	AUX
ftr-413	145	11	generally	generally	ADV
ftr-413	145	12	constitute	constitute	VERB
ftr-413	145	13	a	a	DET
ftr-413	145	14	change	change	NOUN
ftr-413	145	15	in	in	ADP
ftr-413	145	16	accounting	accounting	NOUN
ftr-413	145	17	method	method	NOUN
ftr-413	145	18	.	.	PUNCT
ftr-413	146	1	t.d	t.d	PROPN
ftr-413	146	2	.	.	PROPN
ftr-413	146	3	9105	9105	NUM
ftr-413	146	4	,	,	PUNCT
ftr-413	146	5	changes	change	NOUN
ftr-413	146	6	in	in	ADP
ftr-413	146	7	computing	compute	VERB
ftr-413	146	8	depreciation	depreciation	NOUN
ftr-413	146	9	,	,	PUNCT
ftr-413	146	10	69	69	NUM
ftr-413	146	11	f.r	f.r	NOUN
ftr-413	146	12	.	.	NOUN
ftr-413	146	13	5	5	NUM
ftr-413	146	14	(	(	PUNCT
ftr-413	146	15	1/2/04	1/2/04	NUM
ftr-413	146	16	)	)	PUNCT
ftr-413	146	17	;	;	PUNCT
ftr-413	146	18	reg126459	reg126459	NOUN
ftr-413	146	19	-	-	PUNCT
ftr-413	146	20	03	03	NUM
ftr-413	146	21	,	,	PUNCT
ftr-413	146	22	69	69	NUM
ftr-413	146	23	f.r	f.r	NOUN
ftr-413	146	24	.	.	PROPN
ftr-413	146	25	42	42	NUM
ftr-413	146	26	(	(	PUNCT
ftr-413	146	27	1/2/04	1/2/04	NUM
ftr-413	146	28	)	)	PUNCT
ftr-413	146	29	.	.	PUNCT
ftr-413	147	1	these	these	DET
ftr-413	147	2	final	final	ADJ
ftr-413	147	3	,	,	PUNCT
ftr-413	147	4	temporary	temporary	ADJ
ftr-413	147	5	and	and	CCONJ
ftr-413	147	6	proposed	propose	VERB
ftr-413	147	7	regulations	regulation	NOUN
ftr-413	147	8	provide	provide	VERB
ftr-413	147	9	that	that	SCONJ
ftr-413	147	10	changes	change	NOUN
ftr-413	147	11	in	in	ADP
ftr-413	147	12	depreciation	depreciation	NOUN
ftr-413	147	13	or	or	CCONJ
ftr-413	147	14	amortization	amortization	NOUN
ftr-413	147	15	are	be	AUX
ftr-413	147	16	generally	generally	ADV
ftr-413	147	17	changes	change	NOUN
ftr-413	147	18	in	in	ADP
ftr-413	147	19	accounting	accounting	NOUN
ftr-413	147	20	method	method	NOUN
ftr-413	147	21	under	under	ADP
ftr-413	147	22	reg	reg	NOUN
ftr-413	147	23	.	.	PUNCT
ftr-413	148	1	§	§	PROPN
ftr-413	148	2	1.446	1.446	NUM
ftr-413	148	3	-	-	NUM
ftr-413	148	4	1(e	1(e	NUM
ftr-413	148	5	)	)	PUNCT
ftr-413	148	6	.	.	PUNCT
ftr-413	149	1	additionally	additionally	ADV
ftr-413	149	2	,	,	PUNCT
ftr-413	149	3	these	these	DET
ftr-413	149	4	regulations	regulation	NOUN
ftr-413	149	5	(	(	PUNCT
ftr-413	149	6	1	1	X
ftr-413	149	7	)	)	PUNCT
ftr-413	149	8	amend	amend	VERB
ftr-413	149	9	reg	reg	NOUN
ftr-413	149	10	.	.	PUNCT
ftr-413	150	1	§	§	PROPN
ftr-413	150	2	1.167(e)-1	1.167(e)-1	NUM
ftr-413	150	3	to	to	PART
ftr-413	150	4	provide	provide	VERB
ftr-413	150	5	that	that	SCONJ
ftr-413	150	6	certain	certain	ADJ
ftr-413	150	7	changes	change	NOUN
ftr-413	150	8	in	in	ADP
ftr-413	150	9	depreciation	depreciation	NOUN
ftr-413	150	10	method	method	NOUN
ftr-413	150	11	for	for	ADP
ftr-413	150	12	property	property	NOUN
ftr-413	150	13	for	for	ADP
ftr-413	150	14	which	which	PRON
ftr-413	150	15	depreciation	depreciation	NOUN
ftr-413	150	16	is	be	AUX
ftr-413	150	17	determined	determine	VERB
ftr-413	150	18	only	only	ADV
ftr-413	150	19	under	under	ADP
ftr-413	150	20	§	§	PROPN
ftr-413	150	21	167	167	NUM
ftr-413	150	22	are	be	AUX
ftr-413	150	23	not	not	PART
ftr-413	150	24	changes	change	NOUN
ftr-413	150	25	in	in	ADP
ftr-413	150	26	accounting	accounting	NOUN
ftr-413	150	27	method	method	NOUN
ftr-413	150	28	,	,	PUNCT
ftr-413	150	29	and	and	CCONJ
ftr-413	150	30	(	(	PUNCT
ftr-413	150	31	2	2	X
ftr-413	150	32	)	)	PUNCT
ftr-413	150	33	amend	amend	VERB
ftr-413	150	34	reg	reg	NOUN
ftr-413	150	35	.	.	PUNCT
ftr-413	151	1	§	§	PROPN
ftr-413	151	2	1.1016	1.1016	NUM
ftr-413	151	3	-	-	SYM
ftr-413	151	4	3	3	NUM
ftr-413	151	5	to	to	PART
ftr-413	151	6	provide	provide	VERB
ftr-413	151	7	that	that	SCONJ
ftr-413	151	8	§	§	PROPN
ftr-413	151	9	1016(a)(2	1016(a)(2	NOUN
ftr-413	151	10	)	)	PUNCT
ftr-413	151	11	does	do	AUX
ftr-413	151	12	not	not	PART
ftr-413	151	13	permanently	permanently	ADV
ftr-413	151	14	affect	affect	VERB
ftr-413	151	15	a	a	DET
ftr-413	151	16	52	52	NUM
ftr-413	151	17	florida	florida	PROPN
ftr-413	151	18	tax	tax	NOUN
ftr-413	151	19	review	review	NOUN
ftr-413	152	1	[	[	X
ftr-413	152	2	vol.7	vol.7	NOUN
ftr-413	152	3	:	:	PUNCT
ftr-413	152	4	si	si	PROPN
ftr-413	152	5	taxpayer	taxpayer	PROPN
ftr-413	152	6	’s	’s	PART
ftr-413	152	7	lifetime	lifetime	NOUN
ftr-413	152	8	income	income	NOUN
ftr-413	152	9	for	for	ADP
ftr-413	152	10	purposes	purpose	NOUN
ftr-413	152	11	of	of	ADP
ftr-413	152	12	determining	determine	VERB
ftr-413	152	13	whether	whether	SCONJ
ftr-413	152	14	a	a	DET
ftr-413	152	15	change	change	NOUN
ftr-413	152	16	in	in	ADP
ftr-413	152	17	depreciation	depreciation	NOUN
ftr-413	152	18	or	or	CCONJ
ftr-413	152	19	amortization	amortization	NOUN
ftr-413	152	20	is	be	AUX
ftr-413	152	21	a	a	DET
ftr-413	152	22	change	change	NOUN
ftr-413	152	23	in	in	ADP
ftr-413	152	24	method	method	NOUN
ftr-413	152	25	of	of	ADP
ftr-413	152	26	accounting	accounting	NOUN
ftr-413	152	27	.	.	PUNCT
ftr-413	152	28	!	!	PUNCT
ftr-413	153	1	the	the	DET
ftr-413	153	2	useful	useful	ADJ
ftr-413	153	3	life	life	NOUN
ftr-413	153	4	exception	exception	NOUN
ftr-413	153	5	to	to	ADP
ftr-413	153	6	the	the	DET
ftr-413	153	7	general	general	ADJ
ftr-413	153	8	rule	rule	NOUN
ftr-413	153	9	that	that	SCONJ
ftr-413	153	10	a	a	DET
ftr-413	153	11	change	change	NOUN
ftr-413	153	12	in	in	ADP
ftr-413	153	13	depreciation	depreciation	NOUN
ftr-413	153	14	method	method	NOUN
ftr-413	153	15	is	be	AUX
ftr-413	153	16	a	a	DET
ftr-413	153	17	change	change	NOUN
ftr-413	153	18	in	in	ADP
ftr-413	153	19	accounting	accounting	NOUN
ftr-413	153	20	applies	apply	VERB
ftr-413	153	21	only	only	ADV
ftr-413	153	22	to	to	ADP
ftr-413	153	23	property	property	NOUN
ftr-413	153	24	for	for	ADP
ftr-413	153	25	which	which	PRON
ftr-413	153	26	depreciation	depreciation	NOUN
ftr-413	153	27	is	be	AUX
ftr-413	153	28	determined	determine	VERB
ftr-413	153	29	under	under	ADP
ftr-413	153	30	§	§	PROPN
ftr-413	153	31	167	167	NUM
ftr-413	153	32	.	.	PUNCT
ftr-413	154	1	however	however	ADV
ftr-413	154	2	,	,	PUNCT
ftr-413	154	3	a	a	DET
ftr-413	154	4	change	change	NOUN
ftr-413	154	5	to	to	ADP
ftr-413	154	6	or	or	CCONJ
ftr-413	154	7	from	from	ADP
ftr-413	154	8	a	a	DET
ftr-413	154	9	useful	useful	ADJ
ftr-413	154	10	life	life	NOUN
ftr-413	154	11	(	(	PUNCT
ftr-413	154	12	or	or	CCONJ
ftr-413	154	13	recovery	recovery	NOUN
ftr-413	154	14	period	period	NOUN
ftr-413	154	15	or	or	CCONJ
ftr-413	154	16	amortization	amortization	NOUN
ftr-413	154	17	period	period	NOUN
ftr-413	154	18	)	)	PUNCT
ftr-413	154	19	that	that	PRON
ftr-413	154	20	is	be	AUX
ftr-413	154	21	specifically	specifically	ADV
ftr-413	154	22	assigned	assign	VERB
ftr-413	154	23	by	by	ADP
ftr-413	154	24	the	the	DET
ftr-413	154	25	code	code	NOUN
ftr-413	154	26	,	,	PUNCT
ftr-413	154	27	the	the	DET
ftr-413	154	28	regulations	regulation	NOUN
ftr-413	154	29	,	,	PUNCT
ftr-413	154	30	or	or	CCONJ
ftr-413	154	31	other	other	ADJ
ftr-413	154	32	guidance	guidance	NOUN
ftr-413	154	33	published	publish	VERB
ftr-413	154	34	in	in	ADP
ftr-413	154	35	the	the	DET
ftr-413	154	36	internal	internal	ADJ
ftr-413	154	37	revenue	revenue	NOUN
ftr-413	154	38	bulletin	bulletin	NOUN
ftr-413	154	39	is	be	AUX
ftr-413	154	40	a	a	DET
ftr-413	154	41	change	change	NOUN
ftr-413	154	42	in	in	ADP
ftr-413	154	43	method	method	NOUN
ftr-413	154	44	of	of	ADP
ftr-413	154	45	accounting	accounting	NOUN
ftr-413	154	46	.	.	PUNCT
ftr-413	154	47	!	!	PUNCT
ftr-413	155	1	other	other	ADJ
ftr-413	155	2	exceptions	exception	NOUN
ftr-413	155	3	include	include	VERB
ftr-413	155	4	(	(	PUNCT
ftr-413	155	5	1	1	X
ftr-413	155	6	)	)	PUNCT
ftr-413	155	7	a	a	DET
ftr-413	155	8	change	change	NOUN
ftr-413	155	9	in	in	ADP
ftr-413	155	10	computing	compute	VERB
ftr-413	155	11	depreciation	depreciation	NOUN
ftr-413	155	12	allowances	allowance	NOUN
ftr-413	155	13	made	make	VERB
ftr-413	155	14	in	in	ADP
ftr-413	155	15	the	the	DET
ftr-413	155	16	year	year	NOUN
ftr-413	155	17	in	in	ADP
ftr-413	155	18	which	which	PRON
ftr-413	155	19	the	the	DET
ftr-413	155	20	use	use	NOUN
ftr-413	155	21	of	of	ADP
ftr-413	155	22	property	property	NOUN
ftr-413	155	23	changes	change	NOUN
ftr-413	155	24	in	in	ADP
ftr-413	155	25	the	the	DET
ftr-413	155	26	hands	hand	NOUN
ftr-413	155	27	of	of	ADP
ftr-413	155	28	the	the	DET
ftr-413	155	29	same	same	ADJ
ftr-413	155	30	taxpayer	taxpayer	NOUN
ftr-413	155	31	,	,	PUNCT
ftr-413	155	32	(	(	PUNCT
ftr-413	155	33	2	2	X
ftr-413	155	34	)	)	PUNCT
ftr-413	155	35	the	the	DET
ftr-413	155	36	making	making	NOUN
ftr-413	155	37	of	of	ADP
ftr-413	155	38	a	a	DET
ftr-413	155	39	late	late	ADJ
ftr-413	155	40	depreciation	depreciation	NOUN
ftr-413	155	41	election	election	NOUN
ftr-413	155	42	or	or	CCONJ
ftr-413	155	43	the	the	DET
ftr-413	155	44	revocation	revocation	NOUN
ftr-413	155	45	of	of	ADP
ftr-413	155	46	a	a	DET
ftr-413	155	47	timely	timely	ADV
ftr-413	155	48	valid	valid	ADJ
ftr-413	155	49	depreciation	depreciation	NOUN
ftr-413	155	50	election	election	NOUN
ftr-413	155	51	,	,	PUNCT
ftr-413	155	52	and	and	CCONJ
ftr-413	155	53	(	(	PUNCT
ftr-413	155	54	3	3	X
ftr-413	155	55	)	)	PUNCT
ftr-413	155	56	a	a	DET
ftr-413	155	57	change	change	NOUN
ftr-413	155	58	in	in	ADP
ftr-413	155	59	the	the	DET
ftr-413	155	60	placed	place	VERB
ftr-413	155	61	-	-	PUNCT
ftr-413	155	62	in	in	ADP
ftr-413	155	63	-	-	PUNCT
ftr-413	155	64	service	service	NOUN
ftr-413	155	65	date	date	NOUN
ftr-413	155	66	of	of	ADP
ftr-413	155	67	an	an	DET
ftr-413	155	68	asset	asset	NOUN
ftr-413	155	69	.	.	PUNCT
ftr-413	156	1	(	(	PUNCT
ftr-413	156	2	1	1	X
ftr-413	156	3	)	)	PUNCT
ftr-413	156	4	automatic	automatic	ADJ
ftr-413	156	5	consent	consent	NOUN
ftr-413	156	6	procedure	procedure	NOUN
ftr-413	156	7	to	to	PART
ftr-413	156	8	make	make	VERB
ftr-413	156	9	a	a	DET
ftr-413	156	10	change	change	NOUN
ftr-413	156	11	in	in	ADP
ftr-413	156	12	method	method	NOUN
ftr-413	156	13	of	of	ADP
ftr-413	156	14	accounting	account	VERB
ftr-413	156	15	for	for	ADP
ftr-413	156	16	depreciable	depreciable	ADJ
ftr-413	156	17	or	or	CCONJ
ftr-413	156	18	amortizable	amortizable	ADJ
ftr-413	156	19	property	property	NOUN
ftr-413	156	20	after	after	ADP
ftr-413	156	21	its	its	PRON
ftr-413	156	22	disposition	disposition	NOUN
ftr-413	156	23	.	.	PUNCT
ftr-413	157	1	rev	rev	PROPN
ftr-413	157	2	.	.	PROPN
ftr-413	157	3	proc	proc	PROPN
ftr-413	157	4	.	.	PUNCT
ftr-413	158	1	2004	2004	NUM
ftr-413	158	2	-	-	SYM
ftr-413	158	3	11	11	NUM
ftr-413	158	4	,	,	PUNCT
ftr-413	158	5	2004	2004	NUM
ftr-413	158	6	-	-	SYM
ftr-413	158	7	3	3	NUM
ftr-413	158	8	i.r.b	i.r.b	NOUN
ftr-413	158	9	.	.	PUNCT
ftr-413	159	1	311	311	NUM
ftr-413	159	2	(	(	PUNCT
ftr-413	159	3	12/30/03	12/30/03	PROPN
ftr-413	159	4	)	)	PUNCT
ftr-413	159	5	.	.	PUNCT
ftr-413	160	1	this	this	DET
ftr-413	160	2	revenue	revenue	NOUN
ftr-413	160	3	procedure	procedure	NOUN
ftr-413	160	4	provides	provide	VERB
ftr-413	160	5	an	an	DET
ftr-413	160	6	automatic	automatic	ADJ
ftr-413	160	7	consent	consent	NOUN
ftr-413	160	8	procedure	procedure	NOUN
ftr-413	160	9	that	that	PRON
ftr-413	160	10	allows	allow	VERB
ftr-413	160	11	a	a	DET
ftr-413	160	12	taxpayer	taxpayer	NOUN
ftr-413	160	13	to	to	PART
ftr-413	160	14	make	make	VERB
ftr-413	160	15	a	a	DET
ftr-413	160	16	change	change	NOUN
ftr-413	160	17	in	in	ADP
ftr-413	160	18	method	method	NOUN
ftr-413	160	19	of	of	ADP
ftr-413	160	20	accounting	account	VERB
ftr-413	160	21	under	under	ADP
ftr-413	160	22	§	§	PROPN
ftr-413	160	23	446(e	446(e	PROPN
ftr-413	160	24	)	)	PUNCT
ftr-413	160	25	for	for	ADP
ftr-413	160	26	depreciable	depreciable	ADJ
ftr-413	160	27	or	or	CCONJ
ftr-413	160	28	amortizable	amortizable	ADJ
ftr-413	160	29	property	property	NOUN
ftr-413	160	30	disposed	dispose	VERB
ftr-413	160	31	of	of	ADP
ftr-413	160	32	in	in	ADP
ftr-413	160	33	the	the	DET
ftr-413	160	34	year	year	NOUN
ftr-413	160	35	of	of	ADP
ftr-413	160	36	change	change	NOUN
ftr-413	160	37	.	.	PUNCT
ftr-413	161	1	this	this	DET
ftr-413	161	2	revenue	revenue	NOUN
ftr-413	161	3	procedure	procedure	NOUN
ftr-413	161	4	modifies	modify	VERB
ftr-413	161	5	rev	rev	NOUN
ftr-413	161	6	.	.	PROPN
ftr-413	161	7	proc	proc	PROPN
ftr-413	161	8	.	.	PUNCT
ftr-413	162	1	2002	2002	NUM
ftr-413	162	2	-	-	SYM
ftr-413	162	3	9	9	NUM
ftr-413	162	4	(	(	PUNCT
ftr-413	162	5	as	as	SCONJ
ftr-413	162	6	modified	modify	VERB
ftr-413	162	7	by	by	ADP
ftr-413	162	8	rev	rev	PROPN
ftr-413	162	9	.	.	PROPN
ftr-413	162	10	proc	proc	PROPN
ftr-413	162	11	.	.	PUNCT
ftr-413	163	1	2002	2002	NUM
ftr-413	163	2	-	-	SYM
ftr-413	163	3	54	54	NUM
ftr-413	163	4	,	,	PUNCT
ftr-413	163	5	rev	rev	PROPN
ftr-413	163	6	.	.	PROPN
ftr-413	163	7	proc	proc	PROPN
ftr-413	163	8	.	.	PUNCT
ftr-413	164	1	2002	2002	NUM
ftr-413	164	2	-	-	SYM
ftr-413	164	3	19	19	NUM
ftr-413	164	4	,	,	PUNCT
ftr-413	164	5	rev	rev	X
ftr-413	164	6	.	.	PROPN
ftr-413	164	7	proc	proc	PROPN
ftr-413	164	8	.	.	PUNCT
ftr-413	165	1	2002	2002	NUM
ftr-413	165	2	-	-	SYM
ftr-413	165	3	33	33	NUM
ftr-413	165	4	,	,	PUNCT
ftr-413	165	5	and	and	CCONJ
ftr-413	165	6	as	as	SCONJ
ftr-413	165	7	modified	modify	VERB
ftr-413	165	8	and	and	CCONJ
ftr-413	165	9	clarified	clarify	VERB
ftr-413	165	10	by	by	ADP
ftr-413	165	11	announcement	announcement	NOUN
ftr-413	165	12	2002	2002	NUM
ftr-413	165	13	-	-	SYM
ftr-413	165	14	17	17	NUM
ftr-413	165	15	)	)	PUNCT
ftr-413	165	16	,	,	PUNCT
ftr-413	165	17	and	and	CCONJ
ftr-413	165	18	other	other	ADJ
ftr-413	165	19	revenue	revenue	NOUN
ftr-413	165	20	procedures	procedure	NOUN
ftr-413	165	21	to	to	PART
ftr-413	165	22	conform	conform	VERB
ftr-413	165	23	with	with	ADP
ftr-413	165	24	temp	temp	NOUN
ftr-413	165	25	.	.	PUNCT
ftr-413	166	1	reg	reg	NOUN
ftr-413	166	2	.	.	PUNCT
ftr-413	167	1	§	§	PROPN
ftr-413	167	2	1.446	1.446	NUM
ftr-413	167	3	-	-	NUM
ftr-413	167	4	1t(e)(2)(ii)(d	1t(e)(2)(ii)(d	NUM
ftr-413	167	5	)	)	PUNCT
ftr-413	167	6	,	,	PUNCT
ftr-413	167	7	and	and	CCONJ
ftr-413	167	8	waives	waive	VERB
ftr-413	167	9	the	the	DET
ftr-413	167	10	application	application	NOUN
ftr-413	167	11	of	of	ADP
ftr-413	167	12	the	the	DET
ftr-413	167	13	two	two	NUM
ftr-413	167	14	-	-	PUNCT
ftr-413	167	15	year	year	NOUN
ftr-413	167	16	rule	rule	NOUN
ftr-413	167	17	set	set	VERB
ftr-413	167	18	forth	forth	ADV
ftr-413	167	19	in	in	ADP
ftr-413	167	20	rev	rev	PROPN
ftr-413	167	21	.	.	PUNCT
ftr-413	167	22	rul	rul	PROPN
ftr-413	167	23	.	.	PUNCT
ftr-413	168	1	90	90	NUM
ftr-413	168	2	-	-	SYM
ftr-413	168	3	38	38	NUM
ftr-413	168	4	,	,	PUNCT
ftr-413	168	5	1990	1990	NUM
ftr-413	168	6	-	-	SYM
ftr-413	168	7	1	1	NUM
ftr-413	168	8	c.b	c.b	PROPN
ftr-413	168	9	.	.	PROPN
ftr-413	168	10	57	57	NUM
ftr-413	168	11	,	,	PUNCT
ftr-413	169	1	and	and	CCONJ
ftr-413	169	2	holds	hold	VERB
ftr-413	169	3	that	that	SCONJ
ftr-413	169	4	one	one	NUM
ftr-413	169	5	year	year	NOUN
ftr-413	169	6	is	be	AUX
ftr-413	169	7	sufficient	sufficient	ADJ
ftr-413	169	8	to	to	PART
ftr-413	169	9	establish	establish	VERB
ftr-413	169	10	even	even	ADV
ftr-413	169	11	an	an	DET
ftr-413	169	12	erroneous	erroneous	ADJ
ftr-413	169	13	method	method	NOUN
ftr-413	169	14	of	of	ADP
ftr-413	169	15	accounting	accounting	NOUN
ftr-413	169	16	.	.	PUNCT
ftr-413	169	17	!	!	PUNCT
ftr-413	170	1	accounting	accounting	NOUN
ftr-413	170	2	method	method	NOUN
ftr-413	170	3	changes	change	NOUN
ftr-413	170	4	with	with	ADP
ftr-413	170	5	respect	respect	NOUN
ftr-413	170	6	to	to	ADP
ftr-413	170	7	depreciation	depreciation	NOUN
ftr-413	170	8	may	may	AUX
ftr-413	170	9	be	be	AUX
ftr-413	170	10	made	make	VERB
ftr-413	170	11	so	so	ADV
ftr-413	170	12	long	long	ADV
ftr-413	170	13	as	as	SCONJ
ftr-413	170	14	the	the	DET
ftr-413	170	15	year	year	NOUN
ftr-413	170	16	of	of	ADP
ftr-413	170	17	sale	sale	NOUN
ftr-413	170	18	of	of	ADP
ftr-413	170	19	the	the	DET
ftr-413	170	20	property	property	NOUN
ftr-413	170	21	is	be	AUX
ftr-413	170	22	open	open	ADJ
ftr-413	170	23	.	.	PUNCT
ftr-413	171	1	2	2	X
ftr-413	171	2	.	.	X
ftr-413	171	3	credit	credit	NOUN
ftr-413	171	4	card	card	NOUN
ftr-413	171	5	issuers	issuer	NOUN
ftr-413	171	6	may	may	AUX
ftr-413	171	7	recognize	recognize	VERB
ftr-413	171	8	annual	annual	ADJ
ftr-413	171	9	fee	fee	NOUN
ftr-413	171	10	income	income	NOUN
ftr-413	171	11	ratably	ratably	ADV
ftr-413	171	12	over	over	ADP
ftr-413	171	13	the	the	DET
ftr-413	171	14	year	year	NOUN
ftr-413	171	15	under	under	ADP
ftr-413	171	16	the	the	DET
ftr-413	171	17	ratable	ratable	ADJ
ftr-413	171	18	inclusion	inclusion	NOUN
ftr-413	171	19	method	method	NOUN
ftr-413	171	20	,	,	PUNCT
ftr-413	171	21	whether	whether	SCONJ
ftr-413	171	22	or	or	CCONJ
ftr-413	171	23	not	not	PART
ftr-413	171	24	the	the	DET
ftr-413	171	25	fee	fee	NOUN
ftr-413	171	26	is	be	AUX
ftr-413	171	27	refundable	refundable	ADJ
ftr-413	171	28	on	on	ADP
ftr-413	171	29	a	a	DET
ftr-413	171	30	pro	pro	ADJ
ftr-413	171	31	rata	rata	ADJ
ftr-413	171	32	basis	basis	NOUN
ftr-413	171	33	should	should	AUX
ftr-413	171	34	the	the	DET
ftr-413	171	35	cardholder	cardholder	VERB
ftr-413	171	36	close	close	VERB
ftr-413	171	37	the	the	DET
ftr-413	171	38	account	account	NOUN
ftr-413	171	39	during	during	ADP
ftr-413	171	40	the	the	DET
ftr-413	171	41	year	year	NOUN
ftr-413	171	42	.	.	PUNCT
ftr-413	172	1	rev	rev	PROPN
ftr-413	172	2	.	.	PROPN
ftr-413	172	3	proc	proc	PROPN
ftr-413	172	4	.	.	PUNCT
ftr-413	173	1	2004	2004	NUM
ftr-413	173	2	-	-	SYM
ftr-413	173	3	32	32	NUM
ftr-413	173	4	,	,	PUNCT
ftr-413	173	5	2004	2004	NUM
ftr-413	173	6	-	-	SYM
ftr-413	173	7	22	22	NUM
ftr-413	173	8	i.r.b	i.r.b	NOUN
ftr-413	173	9	.	.	PUNCT
ftr-413	174	1	988	988	NUM
ftr-413	174	2	(	(	PUNCT
ftr-413	174	3	6/1/04	6/1/04	NUM
ftr-413	174	4	)	)	PUNCT
ftr-413	174	5	.	.	PUNCT
ftr-413	175	1	credit	credit	NOUN
ftr-413	175	2	card	card	NOUN
ftr-413	175	3	issuers	issuer	NOUN
ftr-413	175	4	described	describe	VERB
ftr-413	175	5	in	in	ADP
ftr-413	175	6	rev	rev	PROPN
ftr-413	175	7	.	.	PROPN
ftr-413	175	8	rul	rul	PROPN
ftr-413	175	9	.	.	PUNCT
ftr-413	175	10	2004	2004	NUM
ftr-413	175	11	-	-	SYM
ftr-413	175	12	52	52	NUM
ftr-413	175	13	,	,	PUNCT
ftr-413	175	14	i.e.	i.e.	X
ftr-413	175	15	,	,	PUNCT
ftr-413	175	16	those	those	PRON
ftr-413	175	17	on	on	ADP
ftr-413	175	18	the	the	DET
ftr-413	175	19	accrual	accrual	ADJ
ftr-413	175	20	method	method	NOUN
ftr-413	175	21	that	that	PRON
ftr-413	175	22	charge	charge	VERB
ftr-413	175	23	cardholders	cardholder	NOUN
ftr-413	175	24	a	a	DET
ftr-413	175	25	credit	credit	NOUN
ftr-413	175	26	card	card	NOUN
ftr-413	175	27	annual	annual	ADJ
ftr-413	175	28	fee	fee	NOUN
ftr-413	175	29	under	under	ADP
ftr-413	175	30	agreements	agreement	NOUN
ftr-413	175	31	that	that	PRON
ftr-413	175	32	allow	allow	VERB
ftr-413	175	33	each	each	DET
ftr-413	175	34	cardholder	cardholder	NOUN
ftr-413	175	35	to	to	PART
ftr-413	175	36	use	use	VERB
ftr-413	175	37	a	a	DET
ftr-413	175	38	credit	credit	NOUN
ftr-413	175	39	card	card	NOUN
ftr-413	175	40	to	to	PART
ftr-413	175	41	access	access	VERB
ftr-413	175	42	a	a	DET
ftr-413	175	43	revolving	revolve	VERB
ftr-413	175	44	line	line	NOUN
ftr-413	175	45	of	of	ADP
ftr-413	175	46	credit	credit	NOUN
ftr-413	175	47	to	to	PART
ftr-413	175	48	make	make	VERB
ftr-413	175	49	purchases	purchase	NOUN
ftr-413	175	50	of	of	ADP
ftr-413	175	51	goods	good	NOUN
ftr-413	175	52	and	and	CCONJ
ftr-413	175	53	services	service	NOUN
ftr-413	175	54	(	(	PUNCT
ftr-413	175	55	and	and	CCONJ
ftr-413	175	56	,	,	PUNCT
ftr-413	175	57	if	if	SCONJ
ftr-413	175	58	so	so	ADV
ftr-413	175	59	authorized	authorize	VERB
ftr-413	175	60	,	,	PUNCT
ftr-413	175	61	to	to	PART
ftr-413	175	62	obtain	obtain	VERB
ftr-413	175	63	cash	cash	NOUN
ftr-413	175	64	advances	advance	NOUN
ftr-413	175	65	)	)	PUNCT
ftr-413	175	66	,	,	PUNCT
ftr-413	175	67	are	be	AUX
ftr-413	175	68	permitted	permit	VERB
ftr-413	175	69	to	to	PART
ftr-413	175	70	use	use	VERB
ftr-413	175	71	the	the	DET
ftr-413	175	72	ratable	ratable	ADJ
ftr-413	175	73	inclusion	inclusion	NOUN
ftr-413	175	74	method	method	NOUN
ftr-413	175	75	for	for	ADP
ftr-413	175	76	credit	credit	NOUN
ftr-413	175	77	card	card	NOUN
ftr-413	175	78	annual	annual	ADJ
ftr-413	175	79	fees	fee	NOUN
ftr-413	175	80	.	.	PUNCT
ftr-413	176	1	under	under	ADP
ftr-413	176	2	this	this	DET
ftr-413	176	3	method	method	NOUN
ftr-413	176	4	a	a	DET
ftr-413	176	5	credit	credit	NOUN
ftr-413	176	6	card	card	NOUN
ftr-413	176	7	is	be	AUX
ftr-413	176	8	recognized	recognize	VERB
ftr-413	176	9	in	in	ADP
ftr-413	176	10	income	income	NOUN
ftr-413	176	11	ratably	ratably	ADV
ftr-413	176	12	over	over	ADP
ftr-413	176	13	the	the	DET
ftr-413	176	14	period	period	NOUN
ftr-413	176	15	covered	cover	VERB
ftr-413	176	16	by	by	ADP
ftr-413	176	17	the	the	DET
ftr-413	176	18	fee	fee	NOUN
ftr-413	176	19	.	.	PUNCT
ftr-413	177	1	2005	2005	NUM
ftr-413	177	2	]	]	PUNCT
ftr-413	177	3	recent	recent	ADJ
ftr-413	177	4	developments	development	NOUN
ftr-413	177	5	in	in	ADP
ftr-413	177	6	federal	federal	ADJ
ftr-413	177	7	income	income	NOUN
ftr-413	177	8	taxation	taxation	NOUN
ftr-413	177	9	53	53	NUM
ftr-413	177	10	a.	a.	NOUN
ftr-413	177	11	if	if	SCONJ
ftr-413	177	12	not	not	PART
ftr-413	177	13	on	on	ADP
ftr-413	177	14	the	the	DET
ftr-413	177	15	ratable	ratable	ADJ
ftr-413	177	16	inclusion	inclusion	NOUN
ftr-413	177	17	method	method	NOUN
ftr-413	177	18	,	,	PUNCT
ftr-413	177	19	credit	credit	NOUN
ftr-413	177	20	card	card	NOUN
ftr-413	177	21	issuers	issuer	NOUN
ftr-413	177	22	must	must	AUX
ftr-413	177	23	include	include	VERB
ftr-413	177	24	annual	annual	ADJ
ftr-413	177	25	fees	fee	NOUN
ftr-413	177	26	in	in	ADP
ftr-413	177	27	income	income	NOUN
ftr-413	177	28	when	when	SCONJ
ftr-413	177	29	they	they	PRON
ftr-413	177	30	are	be	AUX
ftr-413	177	31	due	due	ADJ
ftr-413	177	32	and	and	CCONJ
ftr-413	177	33	payable	payable	ADJ
ftr-413	177	34	.	.	PUNCT
ftr-413	178	1	rev	rev	PROPN
ftr-413	178	2	.	.	PROPN
ftr-413	178	3	rul	rul	PROPN
ftr-413	178	4	.	.	PUNCT
ftr-413	179	1	2004	2004	NUM
ftr-413	179	2	-	-	SYM
ftr-413	179	3	52	52	NUM
ftr-413	179	4	,	,	PUNCT
ftr-413	179	5	2004	2004	NUM
ftr-413	179	6	-	-	SYM
ftr-413	179	7	22	22	NUM
ftr-413	179	8	i.r.b	i.r.b	NOUN
ftr-413	179	9	.	.	PUNCT
ftr-413	180	1	973	973	NUM
ftr-413	180	2	(	(	PUNCT
ftr-413	180	3	6/1/04	6/1/04	NUM
ftr-413	180	4	)	)	PUNCT
ftr-413	180	5	.	.	PUNCT
ftr-413	181	1	this	this	DET
ftr-413	181	2	revenue	revenue	NOUN
ftr-413	181	3	procedure	procedure	NOUN
ftr-413	181	4	holds	hold	VERB
ftr-413	181	5	that	that	SCONJ
ftr-413	181	6	(	(	PUNCT
ftr-413	181	7	1	1	NUM
ftr-413	181	8	)	)	PUNCT
ftr-413	181	9	credit	credit	NOUN
ftr-413	181	10	card	card	NOUN
ftr-413	181	11	annual	annual	ADJ
ftr-413	181	12	fees	fee	NOUN
ftr-413	181	13	are	be	AUX
ftr-413	181	14	not	not	PART
ftr-413	181	15	interest	interest	NOUN
ftr-413	181	16	for	for	ADP
ftr-413	181	17	federal	federal	ADJ
ftr-413	181	18	income	income	NOUN
ftr-413	181	19	tax	tax	NOUN
ftr-413	181	20	purposes	purpose	NOUN
ftr-413	181	21	,	,	PUNCT
ftr-413	181	22	and	and	CCONJ
ftr-413	181	23	(	(	PUNCT
ftr-413	181	24	2	2	X
ftr-413	181	25	)	)	PUNCT
ftr-413	181	26	credit	credit	NOUN
ftr-413	181	27	card	card	NOUN
ftr-413	181	28	fees	fee	NOUN
ftr-413	181	29	are	be	AUX
ftr-413	181	30	includible	includible	ADJ
ftr-413	181	31	in	in	ADP
ftr-413	181	32	gross	gross	ADJ
ftr-413	181	33	income	income	NOUN
ftr-413	181	34	when	when	SCONJ
ftr-413	181	35	they	they	PRON
ftr-413	181	36	become	become	VERB
ftr-413	181	37	due	due	ADJ
ftr-413	181	38	and	and	CCONJ
ftr-413	181	39	payable	payable	ADJ
ftr-413	181	40	under	under	ADP
ftr-413	181	41	the	the	DET
ftr-413	181	42	terms	term	NOUN
ftr-413	181	43	of	of	ADP
ftr-413	181	44	the	the	DET
ftr-413	181	45	credit	credit	NOUN
ftr-413	181	46	card	card	NOUN
ftr-413	181	47	agreements	agreement	NOUN
ftr-413	181	48	.	.	PUNCT
ftr-413	182	1	notwithstanding	notwithstanding	ADP
ftr-413	182	2	the	the	DET
ftr-413	182	3	holding	holding	NOUN
ftr-413	182	4	of	of	ADP
ftr-413	182	5	this	this	DET
ftr-413	182	6	ruling	ruling	NOUN
ftr-413	182	7	,	,	PUNCT
ftr-413	182	8	rev	rev	PROPN
ftr-413	182	9	.	.	PROPN
ftr-413	182	10	proc	proc	PROPN
ftr-413	182	11	.	.	PUNCT
ftr-413	183	1	2004	2004	NUM
ftr-413	183	2	-	-	SYM
ftr-413	183	3	32	32	NUM
ftr-413	183	4	allows	allow	VERB
ftr-413	183	5	issuers	issuer	NOUN
ftr-413	183	6	to	to	PART
ftr-413	183	7	account	account	VERB
ftr-413	183	8	for	for	ADP
ftr-413	183	9	annual	annual	ADJ
ftr-413	183	10	fee	fee	NOUN
ftr-413	183	11	income	income	NOUN
ftr-413	183	12	using	use	VERB
ftr-413	183	13	the	the	DET
ftr-413	183	14	ratable	ratable	ADJ
ftr-413	183	15	inclusion	inclusion	NOUN
ftr-413	183	16	method	method	NOUN
ftr-413	183	17	for	for	ADP
ftr-413	183	18	credit	credit	NOUN
ftr-413	183	19	card	card	NOUN
ftr-413	183	20	annual	annual	ADJ
ftr-413	183	21	fees	fee	NOUN
ftr-413	183	22	,	,	PUNCT
ftr-413	183	23	and	and	CCONJ
ftr-413	183	24	that	that	PRON
ftr-413	183	25	revenue	revenue	NOUN
ftr-413	183	26	procedure	procedure	NOUN
ftr-413	183	27	also	also	ADV
ftr-413	183	28	provides	provide	VERB
ftr-413	183	29	automatic	automatic	ADJ
ftr-413	183	30	consent	consent	NOUN
ftr-413	183	31	for	for	SCONJ
ftr-413	183	32	a	a	DET
ftr-413	183	33	taxpayer	taxpayer	NOUN
ftr-413	183	34	to	to	PART
ftr-413	183	35	change	change	VERB
ftr-413	183	36	its	its	PRON
ftr-413	183	37	method	method	NOUN
ftr-413	183	38	of	of	ADP
ftr-413	183	39	accounting	account	VERB
ftr-413	183	40	for	for	ADP
ftr-413	183	41	annual	annual	ADJ
ftr-413	183	42	fee	fee	NOUN
ftr-413	183	43	income	income	NOUN
ftr-413	183	44	.	.	PUNCT
ftr-413	184	1	b.	b.	PROPN
ftr-413	184	2	inventories	inventory	NOUN
ftr-413	184	3	there	there	PRON
ftr-413	184	4	were	be	VERB
ftr-413	184	5	no	no	DET
ftr-413	184	6	significant	significant	ADJ
ftr-413	184	7	developments	development	NOUN
ftr-413	184	8	regarding	regard	VERB
ftr-413	184	9	this	this	DET
ftr-413	184	10	topic	topic	NOUN
ftr-413	184	11	during	during	ADP
ftr-413	184	12	2004	2004	NUM
ftr-413	184	13	.	.	PUNCT
ftr-413	185	1	c.	c.	PROPN
ftr-413	185	2	installment	installment	PROPN
ftr-413	185	3	method	method	NOUN
ftr-413	185	4	there	there	PRON
ftr-413	185	5	were	be	VERB
ftr-413	185	6	no	no	DET
ftr-413	185	7	significant	significant	ADJ
ftr-413	185	8	developments	development	NOUN
ftr-413	185	9	regarding	regard	VERB
ftr-413	185	10	this	this	DET
ftr-413	185	11	topic	topic	NOUN
ftr-413	185	12	during	during	ADP
ftr-413	185	13	2004	2004	NUM
ftr-413	185	14	.	.	PUNCT
ftr-413	186	1	d.	d.	PROPN
ftr-413	186	2	year	year	PROPN
ftr-413	186	3	of	of	ADP
ftr-413	186	4	receipt	receipt	NOUN
ftr-413	186	5	or	or	CCONJ
ftr-413	186	6	deduction	deduction	NOUN
ftr-413	186	7	1	1	NUM
ftr-413	186	8	.	.	PUNCT
ftr-413	186	9	section	section	NOUN
ftr-413	186	10	461(f	461(f	NUM
ftr-413	186	11	)	)	PUNCT
ftr-413	186	12	deductions	deduction	NOUN
ftr-413	186	13	for	for	ADP
ftr-413	186	14	transfers	transfer	NOUN
ftr-413	186	15	related	relate	VERB
ftr-413	186	16	to	to	ADP
ftr-413	186	17	contested	contested	ADJ
ftr-413	186	18	liabilities	liability	NOUN
ftr-413	186	19	.	.	PUNCT
ftr-413	187	1	t.d	t.d	PROPN
ftr-413	187	2	.	.	PROPN
ftr-413	187	3	9095	9095	NUM
ftr-413	187	4	,	,	PUNCT
ftr-413	187	5	transfers	transfer	NOUN
ftr-413	187	6	to	to	PART
ftr-413	187	7	provide	provide	VERB
ftr-413	187	8	for	for	ADP
ftr-413	187	9	satisfaction	satisfaction	NOUN
ftr-413	187	10	of	of	ADP
ftr-413	187	11	contested	contest	VERB
ftr-413	187	12	liabilities	liability	NOUN
ftr-413	187	13	,	,	PUNCT
ftr-413	187	14	68	68	NUM
ftr-413	187	15	f.r	f.r	NOUN
ftr-413	187	16	.	.	PROPN
ftr-413	187	17	65634	65634	NUM
ftr-413	187	18	(	(	PUNCT
ftr-413	187	19	11/21/03	11/21/03	PROPN
ftr-413	187	20	)	)	PUNCT
ftr-413	187	21	;	;	PUNCT
ftr-413	187	22	reg-136890	reg-136890	NOUN
ftr-413	187	23	-	-	PUNCT
ftr-413	187	24	02	02	NUM
ftr-413	187	25	,	,	PUNCT
ftr-413	187	26	68	68	NUM
ftr-413	187	27	f.r	f.r	NOUN
ftr-413	187	28	.	.	NOUN
ftr-413	187	29	65645	65645	NUM
ftr-413	187	30	(	(	PUNCT
ftr-413	187	31	11/21/03	11/21/03	PROPN
ftr-413	187	32	)	)	PUNCT
ftr-413	187	33	.	.	PUNCT
ftr-413	188	1	the	the	DET
ftr-413	188	2	treasury	treasury	NOUN
ftr-413	188	3	has	have	AUX
ftr-413	188	4	promulgated	promulgate	VERB
ftr-413	188	5	temporary	temporary	ADJ
ftr-413	188	6	regulations	regulation	NOUN
ftr-413	188	7	and	and	CCONJ
ftr-413	188	8	published	publish	VERB
ftr-413	188	9	identical	identical	ADJ
ftr-413	188	10	proposed	propose	VERB
ftr-413	188	11	regulations	regulation	NOUN
ftr-413	188	12	clarifying	clarify	VERB
ftr-413	188	13	issues	issue	NOUN
ftr-413	188	14	under	under	ADP
ftr-413	188	15	§	§	PROPN
ftr-413	188	16	461(f	461(f	PROPN
ftr-413	188	17	)	)	PUNCT
ftr-413	188	18	and	and	CCONJ
ftr-413	188	19	coordinating	coordinate	VERB
ftr-413	188	20	§	§	PROPN
ftr-413	188	21	461(f	461(f	PROPN
ftr-413	188	22	)	)	PUNCT
ftr-413	188	23	and	and	CCONJ
ftr-413	188	24	§	§	PROPN
ftr-413	188	25	461(h	461(h	PROPN
ftr-413	188	26	)	)	PUNCT
ftr-413	189	1	[	[	X
ftr-413	189	2	the	the	DET
ftr-413	189	3	economic	economic	ADJ
ftr-413	189	4	performance	performance	NOUN
ftr-413	189	5	requirement	requirement	NOUN
ftr-413	189	6	]	]	X
ftr-413	189	7	.	.	PUNCT
ftr-413	190	1	temp	temp	NOUN
ftr-413	190	2	.	.	PUNCT
ftr-413	191	1	reg	reg	PROPN
ftr-413	191	2	.	.	PUNCT
ftr-413	192	1	§	§	PROPN
ftr-413	192	2	1.461	1.461	NUM
ftr-413	192	3	-	-	SYM
ftr-413	192	4	2t(c)(1	2t(c)(1	NUM
ftr-413	192	5	)	)	PUNCT
ftr-413	192	6	and	and	CCONJ
ftr-413	192	7	prop	prop	NOUN
ftr-413	192	8	.	.	PUNCT
ftr-413	193	1	reg	reg	PROPN
ftr-413	193	2	.	.	PUNCT
ftr-413	194	1	§	§	PROPN
ftr-413	194	2	1.461	1.461	NUM
ftr-413	194	3	-	-	SYM
ftr-413	194	4	2(c)(1	2(c)(1	NUM
ftr-413	194	5	)	)	PUNCT
ftr-413	194	6	provide	provide	VERB
ftr-413	194	7	that	that	SCONJ
ftr-413	194	8	the	the	DET
ftr-413	194	9	transfer	transfer	NOUN
ftr-413	194	10	to	to	ADP
ftr-413	194	11	a	a	DET
ftr-413	194	12	trust	trust	NOUN
ftr-413	194	13	of	of	ADP
ftr-413	194	14	the	the	DET
ftr-413	194	15	transferor	transferor	NOUN
ftr-413	194	16	’s	’s	PART
ftr-413	194	17	debt	debt	NOUN
ftr-413	194	18	instrument	instrument	NOUN
ftr-413	194	19	or	or	CCONJ
ftr-413	194	20	stock	stock	NOUN
ftr-413	194	21	,	,	PUNCT
ftr-413	194	22	or	or	CCONJ
ftr-413	194	23	the	the	DET
ftr-413	194	24	stock	stock	NOUN
ftr-413	194	25	or	or	CCONJ
ftr-413	194	26	indebtedness	indebtedness	NOUN
ftr-413	194	27	of	of	ADP
ftr-413	194	28	a	a	DET
ftr-413	194	29	related	related	ADJ
ftr-413	194	30	person	person	NOUN
ftr-413	194	31	or	or	CCONJ
ftr-413	194	32	corporation	corporation	NOUN
ftr-413	194	33	,	,	PUNCT
ftr-413	194	34	does	do	AUX
ftr-413	194	35	not	not	PART
ftr-413	194	36	give	give	VERB
ftr-413	194	37	rise	rise	NOUN
ftr-413	194	38	to	to	ADP
ftr-413	194	39	a	a	DET
ftr-413	194	40	deduction	deduction	NOUN
ftr-413	194	41	under	under	ADP
ftr-413	194	42	§	§	PROPN
ftr-413	194	43	461(f	461(f	PROPN
ftr-413	194	44	)	)	PUNCT
ftr-413	194	45	with	with	ADP
ftr-413	194	46	respect	respect	NOUN
ftr-413	194	47	to	to	ADP
ftr-413	194	48	a	a	DET
ftr-413	194	49	contested	contest	VERB
ftr-413	194	50	liability	liability	NOUN
ftr-413	194	51	.	.	PUNCT
ftr-413	195	1	temp	temp	NOUN
ftr-413	195	2	.	.	PUNCT
ftr-413	196	1	reg	reg	PROPN
ftr-413	196	2	.	.	PUNCT
ftr-413	197	1	§	§	PROPN
ftr-413	197	2	1.461	1.461	NUM
ftr-413	197	3	-	-	SYM
ftr-413	197	4	2t(e	2t(e	NUM
ftr-413	197	5	)	)	PUNCT
ftr-413	197	6	and	and	CCONJ
ftr-413	197	7	prop	prop	NOUN
ftr-413	197	8	.	.	PUNCT
ftr-413	198	1	reg	reg	PROPN
ftr-413	198	2	.	.	PUNCT
ftr-413	199	1	§	§	PROPN
ftr-413	199	2	1.461	1.461	NUM
ftr-413	199	3	-	-	SYM
ftr-413	199	4	2(e	2(e	NUM
ftr-413	199	5	)	)	PUNCT
ftr-413	199	6	provide	provide	VERB
ftr-413	199	7	that	that	SCONJ
ftr-413	199	8	a	a	DET
ftr-413	199	9	payment	payment	NOUN
ftr-413	199	10	to	to	ADP
ftr-413	199	11	a	a	DET
ftr-413	199	12	trust	trust	NOUN
ftr-413	199	13	to	to	PART
ftr-413	199	14	provide	provide	VERB
ftr-413	199	15	for	for	ADP
ftr-413	199	16	satisfaction	satisfaction	NOUN
ftr-413	199	17	of	of	ADP
ftr-413	199	18	a	a	DET
ftr-413	199	19	contested	contest	VERB
ftr-413	199	20	claim	claim	NOUN
ftr-413	199	21	with	with	ADP
ftr-413	199	22	respect	respect	NOUN
ftr-413	199	23	to	to	ADP
ftr-413	199	24	which	which	PRON
ftr-413	199	25	the	the	DET
ftr-413	199	26	economic	economic	ADJ
ftr-413	199	27	performance	performance	NOUN
ftr-413	199	28	rules	rule	NOUN
ftr-413	199	29	of	of	ADP
ftr-413	199	30	§	§	PROPN
ftr-413	199	31	461(h	461(h	PROPN
ftr-413	199	32	)	)	PUNCT
ftr-413	199	33	require	require	VERB
ftr-413	199	34	payment	payment	NOUN
ftr-413	199	35	to	to	ADP
ftr-413	199	36	the	the	DET
ftr-413	199	37	claimant	claimant	NOUN
ftr-413	199	38	–	–	PUNCT
ftr-413	199	39	e.g.	e.g.	ADV
ftr-413	199	40	,	,	PUNCT
ftr-413	199	41	tort	tort	NOUN
ftr-413	199	42	and	and	CCONJ
ftr-413	199	43	workers	worker	NOUN
ftr-413	199	44	compensation	compensation	NOUN
ftr-413	199	45	claims	claim	NOUN
ftr-413	199	46	,	,	PUNCT
ftr-413	199	47	rebates	rebate	NOUN
ftr-413	199	48	,	,	PUNCT
ftr-413	199	49	prizes	prize	NOUN
ftr-413	199	50	and	and	CCONJ
ftr-413	199	51	jackpots	jackpot	NOUN
ftr-413	199	52	,	,	PUNCT
ftr-413	199	53	warranty	warranty	NOUN
ftr-413	199	54	claims	claim	VERB
ftr-413	199	55	,	,	PUNCT
ftr-413	199	56	etc	etc	X
ftr-413	199	57	.	.	X
ftr-413	199	58	–	–	PUNCT
ftr-413	199	59	will	will	AUX
ftr-413	199	60	not	not	PART
ftr-413	199	61	result	result	VERB
ftr-413	199	62	in	in	ADP
ftr-413	199	63	a	a	DET
ftr-413	199	64	deduction	deduction	NOUN
ftr-413	199	65	under	under	ADP
ftr-413	199	66	§	§	PROPN
ftr-413	199	67	461(f	461(f	PROPN
ftr-413	199	68	)	)	PUNCT
ftr-413	199	69	so	so	ADV
ftr-413	199	70	long	long	ADV
ftr-413	199	71	as	as	SCONJ
ftr-413	199	72	the	the	DET
ftr-413	199	73	economic	economic	ADJ
ftr-413	199	74	performance	performance	NOUN
ftr-413	199	75	rules	rule	NOUN
ftr-413	199	76	are	be	AUX
ftr-413	199	77	not	not	PART
ftr-413	199	78	satisfied	satisfied	ADJ
ftr-413	199	79	.	.	PUNCT
ftr-413	200	1	a.	a.	NOUN
ftr-413	200	2	fudging	fudge	VERB
ftr-413	200	3	around	around	ADV
ftr-413	200	4	with	with	ADP
ftr-413	200	5	§	§	PROPN
ftr-413	200	6	461(f	461(f	PROPN
ftr-413	200	7	)	)	PUNCT
ftr-413	200	8	,	,	PUNCT
ftr-413	200	9	especially	especially	ADV
ftr-413	200	10	when	when	SCONJ
ftr-413	200	11	combined	combine	VERB
ftr-413	200	12	with	with	ADP
ftr-413	200	13	economic	economic	ADJ
ftr-413	200	14	performance	performance	NOUN
ftr-413	200	15	requirements	requirement	NOUN
ftr-413	200	16	,	,	PUNCT
ftr-413	200	17	makes	make	VERB
ftr-413	200	18	for	for	ADP
ftr-413	200	19	a	a	DET
ftr-413	200	20	“	"	PUNCT
ftr-413	200	21	listed	list	VERB
ftr-413	200	22	transaction	transaction	NOUN
ftr-413	200	23	.	.	PUNCT
ftr-413	201	1	”	"	PUNCT
ftr-413	201	2	notice	notice	VERB
ftr-413	201	3	2003	2003	NUM
ftr-413	201	4	-	-	SYM
ftr-413	201	5	77	77	NUM
ftr-413	201	6	,	,	PUNCT
ftr-413	201	7	2003	2003	NUM
ftr-413	201	8	-	-	SYM
ftr-413	201	9	49	49	NUM
ftr-413	201	10	i.r.b	i.r.b	NOUN
ftr-413	201	11	.	.	PUNCT
ftr-413	202	1	1182	1182	NUM
ftr-413	202	2	(	(	PUNCT
ftr-413	202	3	11/19/03	11/19/03	NUM
ftr-413	202	4	)	)	PUNCT
ftr-413	202	5	,	,	PUNCT
ftr-413	202	6	clarified	clarify	VERB
ftr-413	202	7	54	54	NUM
ftr-413	202	8	florida	florida	PROPN
ftr-413	202	9	tax	tax	NOUN
ftr-413	202	10	review	review	NOUN
ftr-413	203	1	[	[	X
ftr-413	203	2	vol.7	vol.7	NOUN
ftr-413	203	3	:	:	PUNCT
ftr-413	203	4	si	si	X
ftr-413	203	5	(	(	PUNCT
ftr-413	203	6	12/1/03	12/1/03	NUM
ftr-413	203	7	)	)	PUNCT
ftr-413	203	8	.	.	PUNCT
ftr-413	204	1	certain	certain	ADJ
ftr-413	204	2	contested	contest	VERB
ftr-413	204	3	liability	liability	NOUN
ftr-413	204	4	trusts	trust	NOUN
ftr-413	204	5	used	use	VERB
ftr-413	204	6	improperly	improperly	ADV
ftr-413	204	7	to	to	PART
ftr-413	204	8	attempt	attempt	VERB
ftr-413	204	9	to	to	PART
ftr-413	204	10	accelerate	accelerate	VERB
ftr-413	204	11	deductions	deduction	NOUN
ftr-413	204	12	under	under	ADP
ftr-413	204	13	§	§	PROPN
ftr-413	204	14	461(f	461(f	NUM
ftr-413	204	15	)	)	PUNCT
ftr-413	204	16	are	be	AUX
ftr-413	204	17	identified	identify	VERB
ftr-413	204	18	as	as	ADP
ftr-413	204	19	“	"	PUNCT
ftr-413	204	20	listed	list	VERB
ftr-413	204	21	transactions	transaction	NOUN
ftr-413	204	22	.	.	PUNCT
ftr-413	204	23	”	"	PUNCT
ftr-413	205	1	these	these	DET
ftr-413	205	2	transactions	transaction	NOUN
ftr-413	205	3	include	include	VERB
ftr-413	205	4	those	those	PRON
ftr-413	205	5	involving	involve	VERB
ftr-413	205	6	:	:	PUNCT
ftr-413	205	7	(	(	PUNCT
ftr-413	205	8	1	1	X
ftr-413	205	9	)	)	PUNCT
ftr-413	205	10	retention	retention	NOUN
ftr-413	205	11	of	of	ADP
ftr-413	205	12	powers	power	NOUN
ftr-413	205	13	over	over	ADP
ftr-413	205	14	the	the	DET
ftr-413	205	15	trust	trust	NOUN
ftr-413	205	16	assets	asset	NOUN
ftr-413	205	17	by	by	ADP
ftr-413	205	18	the	the	DET
ftr-413	205	19	taxpayer	taxpayer	NOUN
ftr-413	205	20	;	;	PUNCT
ftr-413	205	21	(	(	PUNCT
ftr-413	205	22	2	2	X
ftr-413	205	23	)	)	PUNCT
ftr-413	205	24	transfers	transfer	NOUN
ftr-413	205	25	of	of	ADP
ftr-413	205	26	promissory	promissory	NOUN
ftr-413	205	27	notes	note	NOUN
ftr-413	205	28	to	to	ADP
ftr-413	205	29	a	a	DET
ftr-413	205	30	trust	trust	NOUN
ftr-413	205	31	under	under	ADP
ftr-413	205	32	circumstances	circumstance	NOUN
ftr-413	205	33	indicating	indicate	VERB
ftr-413	205	34	the	the	DET
ftr-413	205	35	underlying	underlie	VERB
ftr-413	205	36	liability	liability	NOUN
ftr-413	205	37	is	be	AUX
ftr-413	205	38	not	not	PART
ftr-413	205	39	genuine	genuine	ADJ
ftr-413	205	40	;	;	PUNCT
ftr-413	205	41	(	(	PUNCT
ftr-413	205	42	3	3	NUM
ftr-413	205	43	and	and	CCONJ
ftr-413	205	44	4	4	NUM
ftr-413	205	45	)	)	PUNCT
ftr-413	205	46	transfers	transfer	NOUN
ftr-413	205	47	to	to	ADP
ftr-413	205	48	trusts	trust	NOUN
ftr-413	205	49	for	for	ADP
ftr-413	205	50	contested	contested	ADJ
ftr-413	205	51	tort	tort	NOUN
ftr-413	205	52	,	,	PUNCT
ftr-413	205	53	workers	worker	NOUN
ftr-413	205	54	compensation	compensation	NOUN
ftr-413	205	55	and	and	CCONJ
ftr-413	205	56	similar	similar	ADJ
ftr-413	205	57	,	,	PUNCT
ftr-413	205	58	liabilities	liability	NOUN
ftr-413	205	59	for	for	ADP
ftr-413	205	60	which	which	PRON
ftr-413	205	61	economic	economic	ADJ
ftr-413	205	62	performance	performance	NOUN
ftr-413	205	63	requires	require	VERB
ftr-413	205	64	payment	payment	NOUN
ftr-413	205	65	to	to	ADP
ftr-413	205	66	the	the	DET
ftr-413	205	67	claimant	claimant	NOUN
ftr-413	205	68	,	,	PUNCT
ftr-413	205	69	except	except	SCONJ
ftr-413	205	70	where	where	SCONJ
ftr-413	205	71	the	the	DET
ftr-413	205	72	trust	trust	NOUN
ftr-413	205	73	is	be	AUX
ftr-413	205	74	the	the	DET
ftr-413	205	75	person	person	NOUN
ftr-413	205	76	to	to	PART
ftr-413	205	77	which	which	PRON
ftr-413	205	78	the	the	DET
ftr-413	205	79	liability	liability	NOUN
ftr-413	205	80	is	be	AUX
ftr-413	205	81	owed	owe	VERB
ftr-413	205	82	or	or	CCONJ
ftr-413	205	83	payment	payment	NOUN
ftr-413	205	84	to	to	ADP
ftr-413	205	85	the	the	DET
ftr-413	205	86	trust	trust	NOUN
ftr-413	205	87	discharges	discharge	VERB
ftr-413	205	88	the	the	DET
ftr-413	205	89	taxpayer	taxpayer	NOUN
ftr-413	205	90	’s	’s	PART
ftr-413	205	91	liability	liability	NOUN
ftr-413	205	92	to	to	ADP
ftr-413	205	93	the	the	DET
ftr-413	205	94	claimant	claimant	NOUN
ftr-413	205	95	;	;	PUNCT
ftr-413	205	96	and	and	CCONJ
ftr-413	205	97	(	(	PUNCT
ftr-413	205	98	5	5	X
ftr-413	205	99	)	)	PUNCT
ftr-413	205	100	transfers	transfer	NOUN
ftr-413	205	101	of	of	ADP
ftr-413	205	102	stock	stock	NOUN
ftr-413	205	103	of	of	ADP
ftr-413	205	104	the	the	DET
ftr-413	205	105	taxpayer	taxpayer	NOUN
ftr-413	205	106	,	,	PUNCT
ftr-413	205	107	or	or	CCONJ
ftr-413	205	108	indebtedness	indebtedness	NOUN
ftr-413	205	109	or	or	CCONJ
ftr-413	205	110	stock	stock	NOUN
ftr-413	205	111	issued	issue	VERB
ftr-413	205	112	by	by	ADP
ftr-413	205	113	a	a	DET
ftr-413	205	114	party	party	NOUN
ftr-413	205	115	related	relate	VERB
ftr-413	205	116	to	to	ADP
ftr-413	205	117	the	the	DET
ftr-413	205	118	taxpayer	taxpayer	NOUN
ftr-413	205	119	,	,	PUNCT
ftr-413	205	120	that	that	PRON
ftr-413	205	121	are	be	AUX
ftr-413	205	122	made	make	VERB
ftr-413	205	123	on	on	ADP
ftr-413	205	124	or	or	CCONJ
ftr-413	205	125	after	after	ADP
ftr-413	205	126	11/19/03	11/19/03	PROPN
ftr-413	205	127	to	to	ADP
ftr-413	205	128	a	a	DET
ftr-413	205	129	trust	trust	NOUN
ftr-413	205	130	purported	purport	VERB
ftr-413	205	131	to	to	PART
ftr-413	205	132	be	be	AUX
ftr-413	205	133	established	establish	VERB
ftr-413	205	134	under	under	ADP
ftr-413	205	135	§	§	PROPN
ftr-413	205	136	461(f	461(f	PROPN
ftr-413	205	137	)	)	PUNCT
ftr-413	205	138	.	.	PUNCT
ftr-413	206	1	b.	b.	PROPN
ftr-413	206	2	retroactive	retroactive	ADJ
ftr-413	206	3	change	change	NOUN
ftr-413	206	4	in	in	ADP
ftr-413	206	5	accounting	accounting	NOUN
ftr-413	206	6	method	method	NOUN
ftr-413	206	7	by	by	ADP
ftr-413	206	8	filing	file	VERB
ftr-413	206	9	amended	amend	VERB
ftr-413	206	10	returns	return	NOUN
ftr-413	206	11	is	be	AUX
ftr-413	206	12	the	the	DET
ftr-413	206	13	exclusive	exclusive	ADJ
ftr-413	206	14	procedure	procedure	NOUN
ftr-413	206	15	for	for	ADP
ftr-413	206	16	getting	get	VERB
ftr-413	206	17	out	out	ADP
ftr-413	206	18	of	of	ADP
ftr-413	206	19	this	this	DET
ftr-413	206	20	box	box	NOUN
ftr-413	206	21	.	.	PUNCT
ftr-413	207	1	rev	rev	PROPN
ftr-413	207	2	.	.	PROPN
ftr-413	207	3	proc	proc	PROPN
ftr-413	207	4	.	.	PUNCT
ftr-413	208	1	2004	2004	NUM
ftr-413	208	2	-	-	SYM
ftr-413	208	3	31	31	NUM
ftr-413	208	4	,	,	PUNCT
ftr-413	208	5	2004	2004	NUM
ftr-413	208	6	-	-	SYM
ftr-413	208	7	22	22	NUM
ftr-413	208	8	i.r.b	i.r.b	NOUN
ftr-413	208	9	.	.	PUNCT
ftr-413	209	1	986	986	NUM
ftr-413	209	2	(	(	PUNCT
ftr-413	209	3	5/6/04	5/6/04	NUM
ftr-413	209	4	)	)	PUNCT
ftr-413	209	5	.	.	PUNCT
ftr-413	210	1	this	this	DET
ftr-413	210	2	revenue	revenue	NOUN
ftr-413	210	3	procedure	procedure	NOUN
ftr-413	210	4	sets	set	VERB
ftr-413	210	5	forth	forth	ADV
ftr-413	210	6	exclusive	exclusive	ADJ
ftr-413	210	7	procedures	procedure	NOUN
ftr-413	210	8	for	for	ADP
ftr-413	210	9	obtaining	obtain	VERB
ftr-413	210	10	consent	consent	NOUN
ftr-413	210	11	to	to	PART
ftr-413	210	12	change	change	VERB
ftr-413	210	13	accounting	accounting	NOUN
ftr-413	210	14	methods	method	NOUN
ftr-413	210	15	for	for	ADP
ftr-413	210	16	transfers	transfer	NOUN
ftr-413	210	17	related	relate	VERB
ftr-413	210	18	to	to	ADP
ftr-413	210	19	contested	contest	VERB
ftr-413	210	20	liabilities	liability	NOUN
ftr-413	210	21	described	describe	VERB
ftr-413	210	22	in	in	ADP
ftr-413	210	23	notice	notice	NOUN
ftr-413	210	24	2003	2003	NUM
ftr-413	210	25	-	-	SYM
ftr-413	210	26	77	77	NUM
ftr-413	210	27	,	,	PUNCT
ftr-413	210	28	which	which	PRON
ftr-413	210	29	requires	require	VERB
ftr-413	210	30	that	that	SCONJ
ftr-413	210	31	taxpayer	taxpayer	NOUN
ftr-413	210	32	amend	amend	VERB
ftr-413	210	33	its	its	PRON
ftr-413	210	34	return	return	NOUN
ftr-413	210	35	for	for	ADP
ftr-413	210	36	the	the	DET
ftr-413	210	37	year	year	NOUN
ftr-413	210	38	in	in	ADP
ftr-413	210	39	which	which	PRON
ftr-413	210	40	the	the	DET
ftr-413	210	41	(	(	PUNCT
ftr-413	210	42	accelerated	accelerated	ADJ
ftr-413	210	43	)	)	PUNCT
ftr-413	210	44	deduction	deduction	NOUN
ftr-413	210	45	was	be	AUX
ftr-413	210	46	taken	take	VERB
ftr-413	210	47	(	(	PUNCT
ftr-413	210	48	or	or	CCONJ
ftr-413	210	49	the	the	DET
ftr-413	210	50	earliest	early	ADJ
ftr-413	210	51	open	open	ADJ
ftr-413	210	52	year	year	NOUN
ftr-413	210	53	if	if	SCONJ
ftr-413	210	54	that	that	DET
ftr-413	210	55	year	year	NOUN
ftr-413	210	56	is	be	AUX
ftr-413	210	57	closed	close	VERB
ftr-413	210	58	)	)	PUNCT
ftr-413	210	59	and	and	CCONJ
ftr-413	210	60	include	include	VERB
ftr-413	210	61	the	the	DET
ftr-413	210	62	entire	entire	ADJ
ftr-413	210	63	§	§	PROPN
ftr-413	210	64	481(a	481(a	PROPN
ftr-413	210	65	)	)	PUNCT
ftr-413	210	66	adjustment	adjustment	NOUN
ftr-413	210	67	in	in	ADP
ftr-413	210	68	income	income	NOUN
ftr-413	210	69	in	in	ADP
ftr-413	210	70	that	that	DET
ftr-413	210	71	year	year	NOUN
ftr-413	210	72	.	.	PUNCT
ftr-413	210	73	!	!	PUNCT
ftr-413	211	1	while	while	SCONJ
ftr-413	211	2	under	under	AUX
ftr-413	211	3	rev	rev	PROPN
ftr-413	211	4	.	.	PUNCT
ftr-413	212	1	rul	rul	NOUN
ftr-413	212	2	.	.	PUNCT
ftr-413	213	1	90	90	NUM
ftr-413	213	2	-	-	SYM
ftr-413	213	3	38	38	NUM
ftr-413	213	4	,	,	PUNCT
ftr-413	213	5	1990	1990	NUM
ftr-413	213	6	-	-	SYM
ftr-413	213	7	1	1	NUM
ftr-413	213	8	c.b	c.b	PROPN
ftr-413	213	9	.	.	PROPN
ftr-413	213	10	57	57	NUM
ftr-413	213	11	,	,	PUNCT
ftr-413	213	12	a	a	DET
ftr-413	213	13	taxpayer	taxpayer	NOUN
ftr-413	213	14	must	must	AUX
ftr-413	213	15	use	use	VERB
ftr-413	213	16	an	an	DET
ftr-413	213	17	erroneous	erroneous	ADJ
ftr-413	213	18	method	method	NOUN
ftr-413	213	19	for	for	ADP
ftr-413	213	20	two	two	NUM
ftr-413	213	21	or	or	CCONJ
ftr-413	213	22	more	more	ADV
ftr-413	213	23	consecutive	consecutive	ADJ
ftr-413	213	24	years	year	NOUN
ftr-413	213	25	to	to	PART
ftr-413	213	26	adopt	adopt	VERB
ftr-413	213	27	a	a	DET
ftr-413	213	28	method	method	NOUN
ftr-413	213	29	of	of	ADP
ftr-413	213	30	accounting	accounting	NOUN
ftr-413	213	31	,	,	PUNCT
ftr-413	213	32	this	this	DET
ftr-413	213	33	procedure	procedure	NOUN
ftr-413	213	34	requires	require	VERB
ftr-413	213	35	taxpayers	taxpayer	NOUN
ftr-413	213	36	whose	whose	DET
ftr-413	213	37	transactions	transaction	NOUN
ftr-413	213	38	were	be	AUX
ftr-413	213	39	listed	list	VERB
ftr-413	213	40	to	to	PART
ftr-413	213	41	change	change	VERB
ftr-413	213	42	accounting	accounting	NOUN
ftr-413	213	43	method	method	NOUN
ftr-413	213	44	.	.	PUNCT
ftr-413	214	1	2	2	X
ftr-413	214	2	.	.	PUNCT
ftr-413	214	3	“	"	PUNCT
ftr-413	214	4	hello	hello	INTJ
ftr-413	214	5	,	,	PUNCT
ftr-413	214	6	i	i	PRON
ftr-413	214	7	’m	’m	VERB
ftr-413	214	8	from	from	ADP
ftr-413	214	9	the	the	DET
ftr-413	214	10	irs	irs	PROPN
ftr-413	214	11	,	,	PUNCT
ftr-413	214	12	and	and	CCONJ
ftr-413	214	13	i	i	PRON
ftr-413	214	14	’m	’m	VERB
ftr-413	214	15	here	here	ADV
ftr-413	214	16	to	to	PART
ftr-413	214	17	help	help	VERB
ftr-413	214	18	you	you	PRON
ftr-413	214	19	.	.	PUNCT
ftr-413	214	20	”	"	PUNCT
ftr-413	215	1	–	–	PUNCT
ftr-413	215	2	and	and	CCONJ
ftr-413	215	3	this	this	DET
ftr-413	215	4	time	time	NOUN
ftr-413	215	5	it	it	PRON
ftr-413	215	6	really	really	ADV
ftr-413	215	7	is	be	AUX
ftr-413	215	8	true	true	ADJ
ftr-413	215	9	.	.	PUNCT
ftr-413	216	1	rev	rev	PROPN
ftr-413	216	2	.	.	PROPN
ftr-413	216	3	proc	proc	PROPN
ftr-413	216	4	.	.	PUNCT
ftr-413	217	1	71	71	NUM
ftr-413	217	2	-	-	SYM
ftr-413	217	3	21	21	NUM
ftr-413	217	4	deferral	deferral	NOUN
ftr-413	217	5	of	of	ADP
ftr-413	217	6	prepaid	prepaid	ADJ
ftr-413	217	7	income	income	NOUN
ftr-413	217	8	rules	rule	NOUN
ftr-413	217	9	loosened	loosen	VERB
ftr-413	217	10	.	.	PUNCT
ftr-413	218	1	notice	notice	VERB
ftr-413	218	2	2002	2002	NUM
ftr-413	218	3	-	-	SYM
ftr-413	218	4	79	79	NUM
ftr-413	218	5	,	,	PUNCT
ftr-413	218	6	2002	2002	NUM
ftr-413	218	7	-	-	SYM
ftr-413	218	8	50	50	NUM
ftr-413	218	9	i.r.b	i.r.b	NOUN
ftr-413	218	10	.	.	PUNCT
ftr-413	218	11	964	964	NUM
ftr-413	218	12	(	(	PUNCT
ftr-413	218	13	12/16/02	12/16/02	PROPN
ftr-413	218	14	)	)	PUNCT
ftr-413	218	15	.	.	PUNCT
ftr-413	219	1	this	this	DET
ftr-413	219	2	notice	notice	NOUN
ftr-413	219	3	is	be	AUX
ftr-413	219	4	a	a	DET
ftr-413	219	5	proposed	propose	VERB
ftr-413	219	6	revenue	revenue	NOUN
ftr-413	219	7	procedure	procedure	NOUN
ftr-413	219	8	to	to	PART
ftr-413	219	9	modify	modify	VERB
ftr-413	219	10	and	and	CCONJ
ftr-413	219	11	supersede	supersede	VERB
ftr-413	219	12	rev	rev	NOUN
ftr-413	219	13	.	.	PROPN
ftr-413	219	14	proc	proc	PROPN
ftr-413	219	15	.	.	PUNCT
ftr-413	220	1	71	71	NUM
ftr-413	220	2	-	-	SYM
ftr-413	220	3	21	21	NUM
ftr-413	220	4	,	,	PUNCT
ftr-413	220	5	1971	1971	NUM
ftr-413	220	6	-	-	SYM
ftr-413	220	7	2	2	NUM
ftr-413	220	8	c.b	c.b	PROPN
ftr-413	220	9	.	.	PROPN
ftr-413	220	10	549	549	NUM
ftr-413	220	11	.	.	PUNCT
ftr-413	221	1	the	the	DET
ftr-413	221	2	proposed	propose	VERB
ftr-413	221	3	revenue	revenue	NOUN
ftr-413	221	4	procedure	procedure	NOUN
ftr-413	221	5	would	would	AUX
ftr-413	221	6	expand	expand	VERB
ftr-413	221	7	the	the	DET
ftr-413	221	8	availability	availability	NOUN
ftr-413	221	9	of	of	ADP
ftr-413	221	10	deferred	deferred	ADJ
ftr-413	221	11	reporting	reporting	NOUN
ftr-413	221	12	of	of	ADP
ftr-413	221	13	advance	advance	NOUN
ftr-413	221	14	receipts	receipt	NOUN
ftr-413	221	15	that	that	PRON
ftr-413	221	16	are	be	AUX
ftr-413	221	17	not	not	PART
ftr-413	221	18	accrued	accrue	VERB
ftr-413	221	19	for	for	ADP
ftr-413	221	20	financial	financial	ADJ
ftr-413	221	21	accounting	accounting	NOUN
ftr-413	221	22	.	.	PUNCT
ftr-413	222	1	first	first	ADV
ftr-413	222	2	,	,	PUNCT
ftr-413	222	3	certain	certain	ADJ
ftr-413	222	4	income	income	NOUN
ftr-413	222	5	from	from	ADP
ftr-413	222	6	other	other	ADJ
ftr-413	222	7	than	than	ADP
ftr-413	222	8	services	service	NOUN
ftr-413	222	9	would	would	AUX
ftr-413	222	10	be	be	AUX
ftr-413	222	11	eligible	eligible	ADJ
ftr-413	222	12	:	:	PUNCT
ftr-413	222	13	(	(	PUNCT
ftr-413	222	14	1	1	X
ftr-413	222	15	)	)	PUNCT
ftr-413	222	16	sales	sale	NOUN
ftr-413	222	17	of	of	ADP
ftr-413	222	18	goods	good	NOUN
ftr-413	222	19	not	not	PART
ftr-413	222	20	covered	cover	VERB
ftr-413	222	21	by	by	ADP
ftr-413	222	22	reg	reg	NOUN
ftr-413	222	23	.	.	PUNCT
ftr-413	223	1	§	§	PROPN
ftr-413	223	2	1.4515(b)(1)(ii	1.4515(b)(1)(ii	NUM
ftr-413	223	3	)	)	PUNCT
ftr-413	223	4	;	;	PUNCT
ftr-413	223	5	(	(	PUNCT
ftr-413	223	6	2	2	X
ftr-413	223	7	)	)	PUNCT
ftr-413	223	8	rents	rent	NOUN
ftr-413	223	9	for	for	ADP
ftr-413	223	10	the	the	DET
ftr-413	223	11	use	use	NOUN
ftr-413	223	12	of	of	ADP
ftr-413	223	13	property	property	NOUN
ftr-413	223	14	in	in	ADP
ftr-413	223	15	connection	connection	NOUN
ftr-413	223	16	with	with	ADP
ftr-413	223	17	the	the	DET
ftr-413	223	18	provision	provision	NOUN
ftr-413	223	19	of	of	ADP
ftr-413	223	20	services	service	NOUN
ftr-413	223	21	,	,	PUNCT
ftr-413	223	22	e.g.	e.g.	ADV
ftr-413	223	23	,	,	PUNCT
ftr-413	223	24	hotel	hotel	NOUN
ftr-413	223	25	rooms	room	NOUN
ftr-413	223	26	,	,	PUNCT
ftr-413	223	27	recreational	recreational	ADJ
ftr-413	223	28	facilities	facility	NOUN
ftr-413	223	29	,	,	PUNCT
ftr-413	223	30	cable	cable	NOUN
ftr-413	223	31	converter	converter	NOUN
ftr-413	223	32	boxes	box	NOUN
ftr-413	223	33	;	;	PUNCT
ftr-413	223	34	(	(	PUNCT
ftr-413	223	35	3	3	X
ftr-413	223	36	)	)	PUNCT
ftr-413	223	37	royalties	royalty	NOUN
ftr-413	223	38	for	for	ADP
ftr-413	223	39	intellectual	intellectual	ADJ
ftr-413	223	40	property	property	NOUN
ftr-413	223	41	;	;	PUNCT
ftr-413	223	42	(	(	PUNCT
ftr-413	223	43	4	4	X
ftr-413	223	44	)	)	PUNCT
ftr-413	223	45	warranties	warranty	NOUN
ftr-413	223	46	of	of	ADP
ftr-413	223	47	services	service	NOUN
ftr-413	223	48	or	or	CCONJ
ftr-413	223	49	items	item	NOUN
ftr-413	223	50	in	in	ADP
ftr-413	223	51	the	the	DET
ftr-413	223	52	three	three	NUM
ftr-413	223	53	preceding	precede	VERB
ftr-413	223	54	categories	category	NOUN
ftr-413	223	55	;	;	PUNCT
ftr-413	223	56	(	(	PUNCT
ftr-413	223	57	5	5	X
ftr-413	223	58	)	)	PUNCT
ftr-413	223	59	subscriptions	subscription	NOUN
ftr-413	223	60	not	not	PART
ftr-413	223	61	subject	subject	ADJ
ftr-413	223	62	to	to	ADP
ftr-413	223	63	§	§	PROPN
ftr-413	223	64	455	455	NUM
ftr-413	223	65	;	;	PUNCT
ftr-413	223	66	and	and	CCONJ
ftr-413	223	67	(	(	PUNCT
ftr-413	223	68	6	6	X
ftr-413	223	69	)	)	PUNCT
ftr-413	223	70	memberships	membership	NOUN
ftr-413	223	71	not	not	PART
ftr-413	223	72	subject	subject	ADJ
ftr-413	223	73	to	to	ADP
ftr-413	223	74	§	§	PROPN
ftr-413	223	75	456	456	NUM
ftr-413	223	76	.	.	PUNCT
ftr-413	224	1	second	second	ADJ
ftr-413	224	2	,	,	PUNCT
ftr-413	224	3	payments	payment	NOUN
ftr-413	224	4	would	would	AUX
ftr-413	224	5	be	be	AUX
ftr-413	224	6	eligible	eligible	ADJ
ftr-413	224	7	even	even	ADV
ftr-413	224	8	if	if	SCONJ
ftr-413	224	9	performance	performance	NOUN
ftr-413	224	10	might	might	AUX
ftr-413	224	11	extend	extend	VERB
ftr-413	224	12	beyond	beyond	ADP
ftr-413	224	13	the	the	DET
ftr-413	224	14	next	next	ADJ
ftr-413	224	15	succeeding	succeed	VERB
ftr-413	224	16	year	year	NOUN
ftr-413	224	17	,	,	PUNCT
ftr-413	224	18	although	although	SCONJ
ftr-413	224	19	deferral	deferral	NOUN
ftr-413	224	20	could	could	AUX
ftr-413	224	21	not	not	PART
ftr-413	224	22	extend	extend	VERB
ftr-413	224	23	beyond	beyond	ADP
ftr-413	224	24	the	the	DET
ftr-413	224	25	next	next	ADJ
ftr-413	224	26	succeeding	succeed	VERB
ftr-413	224	27	year	year	NOUN
ftr-413	224	28	.	.	PUNCT
ftr-413	225	1	the	the	DET
ftr-413	225	2	revenue	revenue	NOUN
ftr-413	225	3	procedure	procedure	NOUN
ftr-413	225	4	will	will	AUX
ftr-413	225	5	not	not	PART
ftr-413	225	6	apply	apply	VERB
ftr-413	225	7	to	to	ADP
ftr-413	225	8	rents	rent	NOUN
ftr-413	225	9	generally	generally	ADV
ftr-413	225	10	,	,	PUNCT
ftr-413	225	11	insurance	insurance	NOUN
ftr-413	225	12	premiums	premium	NOUN
ftr-413	225	13	,	,	PUNCT
ftr-413	225	14	or	or	CCONJ
ftr-413	225	15	payments	payment	NOUN
ftr-413	225	16	with	with	ADP
ftr-413	225	17	respect	respect	NOUN
ftr-413	225	18	to	to	ADP
ftr-413	225	19	financial	financial	ADJ
ftr-413	225	20	instruments	instrument	NOUN
ftr-413	225	21	.	.	PUNCT
ftr-413	226	1	2005	2005	NUM
ftr-413	226	2	]	]	PUNCT
ftr-413	226	3	recent	recent	ADJ
ftr-413	226	4	developments	development	NOUN
ftr-413	226	5	in	in	ADP
ftr-413	226	6	federal	federal	ADJ
ftr-413	226	7	income	income	NOUN
ftr-413	226	8	taxation	taxation	NOUN
ftr-413	226	9	55	55	NUM
ftr-413	226	10	a.	a.	NOUN
ftr-413	226	11	finalizes	finalize	NOUN
ftr-413	226	12	(	(	PUNCT
ftr-413	226	13	with	with	ADP
ftr-413	226	14	modifications	modification	NOUN
ftr-413	226	15	)	)	PUNCT
ftr-413	226	16	the	the	DET
ftr-413	226	17	proposed	propose	VERB
ftr-413	226	18	procedure	procedure	NOUN
ftr-413	226	19	first	first	ADV
ftr-413	226	20	announced	announce	VERB
ftr-413	226	21	in	in	ADP
ftr-413	226	22	notice	notice	NOUN
ftr-413	226	23	2002	2002	NUM
ftr-413	226	24	-	-	SYM
ftr-413	226	25	79	79	NUM
ftr-413	226	26	.	.	PUNCT
ftr-413	227	1	payments	payment	NOUN
ftr-413	227	2	for	for	ADP
ftr-413	227	3	use	use	NOUN
ftr-413	227	4	of	of	ADP
ftr-413	227	5	intellectual	intellectual	ADJ
ftr-413	227	6	property	property	NOUN
ftr-413	227	7	are	be	AUX
ftr-413	227	8	added	add	VERB
ftr-413	227	9	to	to	ADP
ftr-413	227	10	the	the	DET
ftr-413	227	11	list	list	NOUN
ftr-413	227	12	of	of	ADP
ftr-413	227	13	payments	payment	NOUN
ftr-413	227	14	that	that	PRON
ftr-413	227	15	may	may	AUX
ftr-413	227	16	be	be	AUX
ftr-413	227	17	deferred	defer	VERB
ftr-413	227	18	.	.	PUNCT
ftr-413	228	1	rev	rev	PROPN
ftr-413	228	2	.	.	PROPN
ftr-413	228	3	proc	proc	PROPN
ftr-413	228	4	.	.	PUNCT
ftr-413	229	1	2004	2004	NUM
ftr-413	229	2	-	-	SYM
ftr-413	229	3	34	34	NUM
ftr-413	229	4	,	,	PUNCT
ftr-413	229	5	2004	2004	NUM
ftr-413	229	6	-	-	SYM
ftr-413	229	7	22	22	NUM
ftr-413	229	8	i.r.b	i.r.b	NOUN
ftr-413	229	9	.	.	PUNCT
ftr-413	229	10	991	991	NUM
ftr-413	229	11	,	,	PUNCT
ftr-413	229	12	modifying	modify	VERB
ftr-413	229	13	and	and	CCONJ
ftr-413	229	14	superseding	superseding	NOUN
ftr-413	229	15	rev	rev	PROPN
ftr-413	229	16	.	.	PROPN
ftr-413	229	17	proc	proc	PROPN
ftr-413	229	18	.	.	PUNCT
ftr-413	230	1	71	71	NUM
ftr-413	230	2	-	-	SYM
ftr-413	230	3	21	21	NUM
ftr-413	230	4	,	,	PUNCT
ftr-413	230	5	1971	1971	NUM
ftr-413	230	6	-	-	SYM
ftr-413	230	7	2	2	NUM
ftr-413	230	8	c.b	c.b	PROPN
ftr-413	230	9	.	.	PROPN
ftr-413	230	10	549	549	NUM
ftr-413	230	11	.	.	PUNCT
ftr-413	231	1	this	this	DET
ftr-413	231	2	revenue	revenue	NOUN
ftr-413	231	3	procedure	procedure	NOUN
ftr-413	231	4	permits	permit	VERB
ftr-413	231	5	deferral	deferral	NOUN
ftr-413	231	6	of	of	ADP
ftr-413	231	7	income	income	NOUN
ftr-413	231	8	by	by	ADP
ftr-413	231	9	accrual	accrual	ADJ
ftr-413	231	10	basis	basis	NOUN
ftr-413	231	11	taxpayers	taxpayer	NOUN
ftr-413	231	12	,	,	PUNCT
ftr-413	231	13	but	but	CCONJ
ftr-413	231	14	not	not	PART
ftr-413	231	15	beyond	beyond	ADP
ftr-413	231	16	the	the	DET
ftr-413	231	17	next	next	ADJ
ftr-413	231	18	succeeding	succeed	VERB
ftr-413	231	19	tax	tax	NOUN
ftr-413	231	20	year	year	NOUN
ftr-413	231	21	.	.	PUNCT
ftr-413	231	22	!	!	PUNCT
ftr-413	232	1	qualifying	qualify	VERB
ftr-413	232	2	advance	advance	NOUN
ftr-413	232	3	payments	payment	NOUN
ftr-413	232	4	include	include	VERB
ftr-413	232	5	services	service	NOUN
ftr-413	232	6	;	;	PUNCT
ftr-413	232	7	goods	good	NOUN
ftr-413	232	8	other	other	ADJ
ftr-413	232	9	than	than	ADP
ftr-413	232	10	those	those	PRON
ftr-413	232	11	utilizing	utilize	VERB
ftr-413	232	12	§	§	NOUN
ftr-413	232	13	1.451	1.451	NUM
ftr-413	232	14	-	-	SYM
ftr-413	232	15	5	5	NUM
ftr-413	232	16	;	;	PUNCT
ftr-413	232	17	use	use	NOUN
ftr-413	232	18	of	of	ADP
ftr-413	232	19	intellectual	intellectual	ADJ
ftr-413	232	20	property	property	NOUN
ftr-413	232	21	,	,	PUNCT
ftr-413	232	22	i.e.	i.e.	X
ftr-413	232	23	,	,	PUNCT
ftr-413	232	24	copyrights	copyright	NOUN
ftr-413	232	25	,	,	PUNCT
ftr-413	232	26	patents	patent	NOUN
ftr-413	232	27	,	,	PUNCT
ftr-413	232	28	trademarks	trademark	NOUN
ftr-413	232	29	,	,	PUNCT
ftr-413	232	30	service	service	NOUN
ftr-413	232	31	marks	mark	NOUN
ftr-413	232	32	,	,	PUNCT
ftr-413	232	33	trade	trade	NOUN
ftr-413	232	34	names	name	NOUN
ftr-413	232	35	,	,	PUNCT
ftr-413	232	36	and	and	CCONJ
ftr-413	232	37	similar	similar	ADJ
ftr-413	232	38	items	item	NOUN
ftr-413	232	39	;	;	PUNCT
ftr-413	232	40	occupancy	occupancy	NOUN
ftr-413	232	41	or	or	CCONJ
ftr-413	232	42	use	use	NOUN
ftr-413	232	43	of	of	ADP
ftr-413	232	44	property	property	NOUN
ftr-413	232	45	if	if	SCONJ
ftr-413	232	46	ancillary	ancillary	ADJ
ftr-413	232	47	to	to	ADP
ftr-413	232	48	the	the	DET
ftr-413	232	49	provision	provision	NOUN
ftr-413	232	50	of	of	ADP
ftr-413	232	51	services	service	NOUN
ftr-413	232	52	;	;	PUNCT
ftr-413	232	53	sale	sale	NOUN
ftr-413	232	54	,	,	PUNCT
ftr-413	232	55	lease	lease	NOUN
ftr-413	232	56	,	,	PUNCT
ftr-413	232	57	or	or	CCONJ
ftr-413	232	58	license	license	NOUN
ftr-413	232	59	of	of	ADP
ftr-413	232	60	computer	computer	NOUN
ftr-413	232	61	software	software	NOUN
ftr-413	232	62	;	;	PUNCT
ftr-413	232	63	guaranty	guaranty	NOUN
ftr-413	232	64	or	or	CCONJ
ftr-413	232	65	warranty	warranty	NOUN
ftr-413	232	66	contracts	contract	NOUN
ftr-413	232	67	ancillary	ancillary	ADJ
ftr-413	232	68	to	to	ADP
ftr-413	232	69	the	the	DET
ftr-413	232	70	above	above	ADJ
ftr-413	232	71	items	item	NOUN
ftr-413	232	72	;	;	PUNCT
ftr-413	232	73	subscriptions	subscription	NOUN
ftr-413	232	74	;	;	PUNCT
ftr-413	232	75	memberships	membership	NOUN
ftr-413	232	76	in	in	ADP
ftr-413	232	77	an	an	DET
ftr-413	232	78	organization	organization	NOUN
ftr-413	232	79	;	;	PUNCT
ftr-413	232	80	and	and	CCONJ
ftr-413	232	81	combinations	combination	NOUN
ftr-413	232	82	of	of	ADP
ftr-413	232	83	the	the	DET
ftr-413	232	84	above	above	ADJ
ftr-413	232	85	qualifying	qualify	VERB
ftr-413	232	86	items	item	NOUN
ftr-413	232	87	.	.	PUNCT
ftr-413	232	88	!	!	PUNCT
ftr-413	233	1	non	non	ADJ
ftr-413	233	2	-	-	ADJ
ftr-413	233	3	qualifying	qualify	VERB
ftr-413	233	4	advance	advance	NOUN
ftr-413	233	5	payments	payment	NOUN
ftr-413	233	6	include	include	VERB
ftr-413	233	7	rents	rent	NOUN
ftr-413	233	8	;	;	PUNCT
ftr-413	233	9	insurance	insurance	NOUN
ftr-413	233	10	premiums	premium	NOUN
ftr-413	233	11	;	;	PUNCT
ftr-413	233	12	payments	payment	NOUN
ftr-413	233	13	with	with	ADP
ftr-413	233	14	respect	respect	NOUN
ftr-413	233	15	to	to	ADP
ftr-413	233	16	financial	financial	ADJ
ftr-413	233	17	instruments	instrument	NOUN
ftr-413	233	18	(	(	PUNCT
ftr-413	233	19	but	but	CCONJ
ftr-413	233	20	see	see	VERB
ftr-413	233	21	rev	rev	NOUN
ftr-413	233	22	.	.	PROPN
ftr-413	233	23	proc	proc	PROPN
ftr-413	233	24	.	.	PUNCT
ftr-413	234	1	2004	2004	NUM
ftr-413	234	2	-	-	SYM
ftr-413	234	3	32	32	NUM
ftr-413	234	4	allowing	allow	VERB
ftr-413	234	5	deferral	deferral	ADJ
ftr-413	234	6	for	for	ADP
ftr-413	234	7	credit	credit	NOUN
ftr-413	234	8	card	card	NOUN
ftr-413	234	9	annual	annual	ADJ
ftr-413	234	10	fees	fee	NOUN
ftr-413	234	11	)	)	PUNCT
ftr-413	234	12	;	;	PUNCT
ftr-413	234	13	payments	payment	NOUN
ftr-413	234	14	with	with	ADP
ftr-413	234	15	respect	respect	NOUN
ftr-413	234	16	to	to	ADP
ftr-413	234	17	certain	certain	ADJ
ftr-413	234	18	service	service	NOUN
ftr-413	234	19	warranty	warranty	NOUN
ftr-413	234	20	contracts	contract	NOUN
ftr-413	234	21	;	;	PUNCT
ftr-413	234	22	payments	payment	NOUN
ftr-413	234	23	subject	subject	ADJ
ftr-413	234	24	to	to	ADP
ftr-413	234	25	withholding	withholding	NOUN
ftr-413	234	26	;	;	PUNCT
ftr-413	234	27	and	and	CCONJ
ftr-413	234	28	payments	payment	NOUN
ftr-413	234	29	in	in	ADP
ftr-413	234	30	property	property	NOUN
ftr-413	234	31	for	for	ADP
ftr-413	234	32	§	§	PROPN
ftr-413	234	33	83	83	NUM
ftr-413	234	34	services	service	NOUN
ftr-413	234	35	.	.	PUNCT
ftr-413	235	1	b.	b.	VERB
ftr-413	236	1	no	no	DET
ftr-413	236	2	deferral	deferral	NOUN
ftr-413	236	3	for	for	ADP
ftr-413	236	4	advance	advance	NOUN
ftr-413	236	5	rental	rental	ADJ
ftr-413	236	6	receipts	receipt	NOUN
ftr-413	236	7	.	.	PUNCT
ftr-413	237	1	reg151043	reg151043	NOUN
ftr-413	237	2	-	-	PUNCT
ftr-413	237	3	02	02	NUM
ftr-413	237	4	,	,	PUNCT
ftr-413	237	5	rents	rent	NOUN
ftr-413	237	6	and	and	CCONJ
ftr-413	237	7	royalties	royalty	NOUN
ftr-413	237	8	,	,	PUNCT
ftr-413	237	9	67	67	NUM
ftr-413	237	10	f.r	f.r	NOUN
ftr-413	237	11	.	.	PROPN
ftr-413	237	12	77450	77450	NUM
ftr-413	237	13	(	(	PUNCT
ftr-413	237	14	12/18/02	12/18/02	PROPN
ftr-413	237	15	)	)	PUNCT
ftr-413	237	16	.	.	PUNCT
ftr-413	238	1	the	the	DET
ftr-413	238	2	treasury	treasury	PROPN
ftr-413	238	3	department	department	PROPN
ftr-413	238	4	has	have	AUX
ftr-413	238	5	published	publish	VERB
ftr-413	238	6	a	a	DET
ftr-413	238	7	proposed	propose	VERB
ftr-413	238	8	amendment	amendment	NOUN
ftr-413	238	9	to	to	ADP
ftr-413	238	10	reg	reg	PROPN
ftr-413	238	11	.	.	PUNCT
ftr-413	239	1	§	§	PROPN
ftr-413	239	2	1.61	1.61	NUM
ftr-413	239	3	-	-	PUNCT
ftr-413	239	4	8(b	8(b	NUM
ftr-413	239	5	)	)	PUNCT
ftr-413	239	6	that	that	PRON
ftr-413	239	7	expressly	expressly	ADV
ftr-413	239	8	require	require	VERB
ftr-413	239	9	current	current	ADJ
ftr-413	239	10	inclusion	inclusion	NOUN
ftr-413	239	11	of	of	ADP
ftr-413	239	12	advance	advance	NOUN
ftr-413	239	13	rent	rent	NOUN
ftr-413	239	14	receipts	receipt	NOUN
ftr-413	239	15	,	,	PUNCT
ftr-413	239	16	regardless	regardless	ADV
ftr-413	239	17	of	of	ADP
ftr-413	239	18	the	the	DET
ftr-413	239	19	period	period	NOUN
ftr-413	239	20	covered	cover	VERB
ftr-413	239	21	or	or	CCONJ
ftr-413	239	22	the	the	DET
ftr-413	239	23	taxpayers	taxpayer	NOUN
ftr-413	239	24	method	method	NOUN
ftr-413	239	25	of	of	ADP
ftr-413	239	26	accounting	accounting	NOUN
ftr-413	239	27	,	,	PUNCT
ftr-413	239	28	except	except	SCONJ
ftr-413	239	29	as	as	ADP
ftr-413	239	30	otherwise	otherwise	ADV
ftr-413	239	31	provided	provide	VERB
ftr-413	239	32	in	in	ADP
ftr-413	239	33	§	§	PROPN
ftr-413	239	34	467	467	NUM
ftr-413	239	35	or	or	CCONJ
ftr-413	239	36	in	in	ADP
ftr-413	239	37	other	other	ADJ
ftr-413	239	38	published	publish	VERB
ftr-413	239	39	guidance	guidance	NOUN
ftr-413	239	40	.	.	PUNCT
ftr-413	240	1	(	(	PUNCT
ftr-413	240	2	1	1	X
ftr-413	240	3	)	)	PUNCT
ftr-413	240	4	made	make	VERB
ftr-413	240	5	final	final	ADJ
ftr-413	240	6	,	,	PUNCT
ftr-413	240	7	t.d	t.d	PROPN
ftr-413	240	8	.	.	NOUN
ftr-413	240	9	9135	9135	NUM
ftr-413	240	10	,	,	PUNCT
ftr-413	240	11	rents	rent	NOUN
ftr-413	240	12	and	and	CCONJ
ftr-413	240	13	royalties	royalty	NOUN
ftr-413	240	14	,	,	PUNCT
ftr-413	241	1	69	69	NUM
ftr-413	241	2	f.r	f.r	NOUN
ftr-413	241	3	.	.	PROPN
ftr-413	241	4	41192	41192	NUM
ftr-413	241	5	(	(	PUNCT
ftr-413	241	6	7/7/04	7/7/04	NUM
ftr-413	241	7	)	)	PUNCT
ftr-413	241	8	.	.	PUNCT
ftr-413	242	1	ii	ii	PROPN
ftr-413	242	2	.	.	PUNCT
ftr-413	243	1	business	business	NOUN
ftr-413	243	2	income	income	NOUN
ftr-413	243	3	and	and	CCONJ
ftr-413	243	4	deductions	deduction	NOUN
ftr-413	243	5	a.	a.	NOUN
ftr-413	243	6	income	income	PROPN
ftr-413	243	7	1	1	NUM
ftr-413	243	8	.	.	PUNCT
ftr-413	244	1	congress	congress	PROPN
ftr-413	244	2	might	might	AUX
ftr-413	244	3	have	have	AUX
ftr-413	244	4	changed	change	VERB
ftr-413	244	5	one	one	NUM
ftr-413	244	6	of	of	ADP
ftr-413	244	7	the	the	DET
ftr-413	244	8	holdings	holding	NOUN
ftr-413	244	9	of	of	ADP
ftr-413	244	10	gitlitz	gitlitz	NOUN
ftr-413	244	11	,	,	PUNCT
ftr-413	244	12	but	but	CCONJ
ftr-413	244	13	the	the	DET
ftr-413	244	14	treasury	treasury	NOUN
ftr-413	244	15	put	put	VERB
ftr-413	244	16	another	another	DET
ftr-413	244	17	one	one	NOUN
ftr-413	244	18	in	in	ADP
ftr-413	244	19	the	the	DET
ftr-413	244	20	regulations	regulation	NOUN
ftr-413	244	21	.	.	PUNCT
ftr-413	245	1	t.d	t.d	INTJ
ftr-413	245	2	.	.	PUNCT
ftr-413	246	1	9080,1	9080,1	NOUN
ftr-413	246	2	reduction	reduction	NOUN
ftr-413	246	3	of	of	ADP
ftr-413	246	4	tax	tax	NOUN
ftr-413	246	5	attributes	attribute	NOUN
ftr-413	246	6	due	due	ADJ
ftr-413	246	7	to	to	PART
ftr-413	246	8	discharge	discharge	VERB
ftr-413	246	9	of	of	ADP
ftr-413	246	10	indebtedness	indebtedness	NOUN
ftr-413	246	11	,	,	PUNCT
ftr-413	246	12	68	68	NUM
ftr-413	246	13	f.r	f.r	NOUN
ftr-413	246	14	.	.	NOUN
ftr-413	246	15	42590	42590	NUM
ftr-413	246	16	(	(	PUNCT
ftr-413	246	17	7/21/03	7/21/03	NUM
ftr-413	246	18	)	)	PUNCT
ftr-413	246	19	.	.	PUNCT
ftr-413	247	1	the	the	DET
ftr-413	247	2	treasury	treasury	NOUN
ftr-413	247	3	has	have	AUX
ftr-413	247	4	promulgated	promulgate	VERB
ftr-413	247	5	temp	temp	NOUN
ftr-413	247	6	.	.	PUNCT
ftr-413	248	1	reg	reg	NOUN
ftr-413	248	2	.	.	PUNCT
ftr-413	249	1	§	§	PROPN
ftr-413	249	2	§	§	PROPN
ftr-413	249	3	1.108	1.108	NUM
ftr-413	249	4	-	-	SYM
ftr-413	249	5	7	7	NUM
ftr-413	249	6	t	t	NOUN
ftr-413	249	7	and	and	CCONJ
ftr-413	249	8	1.1017	1.1017	NUM
ftr-413	249	9	-	-	SYM
ftr-413	249	10	1t(b)(4	1t(b)(4	NUM
ftr-413	249	11	)	)	PUNCT
ftr-413	249	12	,	,	PUNCT
ftr-413	249	13	dealing	deal	VERB
ftr-413	249	14	with	with	ADP
ftr-413	249	15	reduction	reduction	NOUN
ftr-413	249	16	in	in	ADP
ftr-413	249	17	tax	tax	NOUN
ftr-413	249	18	attributes	attribute	NOUN
ftr-413	249	19	under	under	ADP
ftr-413	249	20	§	§	PROPN
ftr-413	249	21	§	§	ADJ
ftr-413	249	22	108(b	108(b	PROPN
ftr-413	249	23	)	)	PUNCT
ftr-413	249	24	1	1	NUM
ftr-413	249	25	.	.	PUNCT
ftr-413	249	26	gitlitz	gitlitz	PROPN
ftr-413	249	27	v.	v.	PROPN
ftr-413	249	28	commissioner	commissioner	NOUN
ftr-413	249	29	,	,	PUNCT
ftr-413	249	30	531	531	NUM
ftr-413	249	31	u.s	u.s	PROPN
ftr-413	249	32	.	.	PROPN
ftr-413	249	33	206	206	NUM
ftr-413	249	34	(	(	PUNCT
ftr-413	249	35	2001	2001	NUM
ftr-413	249	36	)	)	PUNCT
ftr-413	249	37	.	.	PUNCT
ftr-413	250	1	see	see	VERB
ftr-413	250	2	,	,	PUNCT
ftr-413	250	3	job	job	NOUN
ftr-413	250	4	creation	creation	NOUN
ftr-413	250	5	and	and	CCONJ
ftr-413	250	6	worker	worker	NOUN
ftr-413	250	7	assistance	assistance	NOUN
ftr-413	250	8	act	act	NOUN
ftr-413	250	9	of	of	ADP
ftr-413	250	10	2002	2002	NUM
ftr-413	250	11	,	,	PUNCT
ftr-413	250	12	which	which	PRON
ftr-413	250	13	reverses	reverse	VERB
ftr-413	250	14	the	the	DET
ftr-413	250	15	result	result	NOUN
ftr-413	250	16	of	of	ADP
ftr-413	250	17	gitlitz	gitlitz	NOUN
ftr-413	250	18	by	by	ADP
ftr-413	250	19	providing	provide	VERB
ftr-413	250	20	that	that	PRON
ftr-413	250	21	excluded	exclude	VERB
ftr-413	250	22	cancellation	cancellation	NOUN
ftr-413	250	23	of	of	ADP
ftr-413	250	24	indebtedness	indebtedness	NOUN
ftr-413	250	25	income	income	NOUN
ftr-413	250	26	of	of	ADP
ftr-413	250	27	s	s	NOUN
ftr-413	250	28	corporations	corporation	NOUN
ftr-413	250	29	does	do	AUX
ftr-413	250	30	not	not	PART
ftr-413	250	31	result	result	VERB
ftr-413	250	32	in	in	ADP
ftr-413	250	33	a	a	DET
ftr-413	250	34	§	§	PROPN
ftr-413	250	35	1366	1366	NUM
ftr-413	250	36	adjustment	adjustment	NOUN
ftr-413	250	37	to	to	ADP
ftr-413	250	38	the	the	DET
ftr-413	250	39	basis	basis	NOUN
ftr-413	250	40	of	of	ADP
ftr-413	250	41	stock	stock	NOUN
ftr-413	250	42	owned	own	VERB
ftr-413	250	43	by	by	ADP
ftr-413	250	44	the	the	DET
ftr-413	250	45	shareholders	shareholder	NOUN
ftr-413	250	46	.	.	PUNCT
ftr-413	251	1	56	56	NUM
ftr-413	251	2	florida	florida	PROPN
ftr-413	251	3	tax	tax	NOUN
ftr-413	251	4	review	review	NOUN
ftr-413	252	1	[	[	X
ftr-413	252	2	vol.7	vol.7	NOUN
ftr-413	252	3	:	:	PUNCT
ftr-413	252	4	si	si	X
ftr-413	252	5	and	and	CCONJ
ftr-413	252	6	1017	1017	NUM
ftr-413	252	7	when	when	SCONJ
ftr-413	252	8	cod	cod	NOUN
ftr-413	252	9	income	income	NOUN
ftr-413	252	10	is	be	AUX
ftr-413	252	11	excluded	exclude	VERB
ftr-413	252	12	from	from	ADP
ftr-413	252	13	income	income	NOUN
ftr-413	252	14	under	under	ADP
ftr-413	252	15	§	§	PROPN
ftr-413	252	16	108(a)(1)(a)c	108(a)(1)(a)c	NUM
ftr-413	252	17	)	)	PUNCT
ftr-413	252	18	.	.	PUNCT
ftr-413	253	1	examples	example	NOUN
ftr-413	253	2	(	(	PUNCT
ftr-413	253	3	and	and	CCONJ
ftr-413	253	4	the	the	DET
ftr-413	253	5	preamble	preamble	NOUN
ftr-413	253	6	)	)	PUNCT
ftr-413	253	7	indicate	indicate	VERB
ftr-413	253	8	that	that	SCONJ
ftr-413	253	9	the	the	DET
ftr-413	253	10	tax	tax	NOUN
ftr-413	253	11	liability	liability	NOUN
ftr-413	253	12	for	for	ADP
ftr-413	253	13	the	the	DET
ftr-413	253	14	year	year	NOUN
ftr-413	253	15	of	of	ADP
ftr-413	253	16	discharge	discharge	NOUN
ftr-413	253	17	first	first	ADV
ftr-413	253	18	must	must	AUX
ftr-413	253	19	be	be	AUX
ftr-413	253	20	determined	determine	VERB
ftr-413	253	21	without	without	ADP
ftr-413	253	22	any	any	DET
ftr-413	253	23	reduction	reduction	NOUN
ftr-413	253	24	in	in	ADP
ftr-413	253	25	attributes	attribute	NOUN
ftr-413	253	26	in	in	ADP
ftr-413	253	27	order	order	NOUN
ftr-413	253	28	to	to	PART
ftr-413	253	29	identify	identify	VERB
ftr-413	253	30	the	the	DET
ftr-413	253	31	amounts	amount	NOUN
ftr-413	253	32	,	,	PUNCT
ftr-413	253	33	if	if	SCONJ
ftr-413	253	34	any	any	PRON
ftr-413	253	35	,	,	PUNCT
ftr-413	253	36	of	of	ADP
ftr-413	253	37	the	the	DET
ftr-413	253	38	tax	tax	NOUN
ftr-413	253	39	attributes	attribute	NOUN
ftr-413	253	40	that	that	PRON
ftr-413	253	41	will	will	AUX
ftr-413	253	42	be	be	AUX
ftr-413	253	43	reduced	reduce	VERB
ftr-413	253	44	.	.	PUNCT
ftr-413	254	1	“	"	PUNCT
ftr-413	254	2	this	this	DET
ftr-413	254	3	ordering	ordering	NOUN
ftr-413	254	4	rule	rule	NOUN
ftr-413	254	5	affords	afford	VERB
ftr-413	254	6	the	the	DET
ftr-413	254	7	taxpayer	taxpayer	NOUN
ftr-413	254	8	the	the	DET
ftr-413	254	9	use	use	NOUN
ftr-413	254	10	of	of	ADP
ftr-413	254	11	certain	certain	ADJ
ftr-413	254	12	of	of	ADP
ftr-413	254	13	its	its	PRON
ftr-413	254	14	tax	tax	NOUN
ftr-413	254	15	attributes	attribute	NOUN
ftr-413	254	16	described	describe	VERB
ftr-413	254	17	in	in	ADP
ftr-413	254	18	section	section	NOUN
ftr-413	254	19	108(b)(2	108(b)(2	NUM
ftr-413	254	20	)	)	PUNCT
ftr-413	254	21	,	,	PUNCT
ftr-413	254	22	including	include	VERB
ftr-413	254	23	any	any	DET
ftr-413	254	24	losses	loss	NOUN
ftr-413	254	25	carried	carry	VERB
ftr-413	254	26	forward	forward	ADV
ftr-413	254	27	to	to	ADP
ftr-413	254	28	the	the	DET
ftr-413	254	29	taxable	taxable	ADJ
ftr-413	254	30	year	year	NOUN
ftr-413	254	31	of	of	ADP
ftr-413	254	32	discharge	discharge	NOUN
ftr-413	254	33	,	,	PUNCT
ftr-413	254	34	for	for	ADP
ftr-413	254	35	purposes	purpose	NOUN
ftr-413	254	36	of	of	ADP
ftr-413	254	37	determining	determine	VERB
ftr-413	254	38	its	its	PRON
ftr-413	254	39	tax	tax	NOUN
ftr-413	254	40	for	for	ADP
ftr-413	254	41	the	the	DET
ftr-413	254	42	taxable	taxable	ADJ
ftr-413	254	43	year	year	NOUN
ftr-413	254	44	of	of	ADP
ftr-413	254	45	discharge	discharge	NOUN
ftr-413	254	46	,	,	PUNCT
ftr-413	254	47	before	before	ADP
ftr-413	254	48	subjecting	subject	VERB
ftr-413	254	49	those	those	DET
ftr-413	254	50	attributes	attribute	NOUN
ftr-413	254	51	to	to	ADP
ftr-413	254	52	reduction	reduction	NOUN
ftr-413	254	53	.	.	PUNCT
ftr-413	254	54	”	"	PUNCT
ftr-413	255	1	basis	basis	NOUN
ftr-413	255	2	reductions	reduction	NOUN
ftr-413	255	3	under	under	ADP
ftr-413	255	4	§	§	PROPN
ftr-413	255	5	1017	1017	NUM
ftr-413	255	6	occur	occur	VERB
ftr-413	255	7	at	at	ADP
ftr-413	255	8	the	the	DET
ftr-413	255	9	beginning	beginning	NOUN
ftr-413	255	10	of	of	ADP
ftr-413	255	11	the	the	DET
ftr-413	255	12	taxable	taxable	ADJ
ftr-413	255	13	year	year	NOUN
ftr-413	255	14	following	follow	VERB
ftr-413	255	15	the	the	DET
ftr-413	255	16	year	year	NOUN
ftr-413	255	17	in	in	ADP
ftr-413	255	18	which	which	PRON
ftr-413	255	19	the	the	DET
ftr-413	255	20	discharge	discharge	NOUN
ftr-413	255	21	occurred	occur	VERB
ftr-413	255	22	.	.	PUNCT
ftr-413	256	1	if	if	SCONJ
ftr-413	256	2	a	a	DET
ftr-413	256	3	§	§	PROPN
ftr-413	256	4	381	381	NUM
ftr-413	256	5	transaction	transaction	NOUN
ftr-413	256	6	ends	end	VERB
ftr-413	256	7	in	in	ADP
ftr-413	256	8	a	a	DET
ftr-413	256	9	taxable	taxable	ADJ
ftr-413	256	10	year	year	NOUN
ftr-413	256	11	in	in	ADP
ftr-413	256	12	which	which	PRON
ftr-413	256	13	the	the	DET
ftr-413	256	14	distributing	distributing	NOUN
ftr-413	256	15	or	or	CCONJ
ftr-413	256	16	transferor	transferor	NOUN
ftr-413	256	17	corporation	corporation	NOUN
ftr-413	256	18	excluded	exclude	VERB
ftr-413	256	19	cod	cod	NOUN
ftr-413	256	20	income	income	NOUN
ftr-413	256	21	under	under	ADP
ftr-413	256	22	§	§	PROPN
ftr-413	256	23	108(a	108(a	PROPN
ftr-413	256	24	)	)	PUNCT
ftr-413	256	25	,	,	PUNCT
ftr-413	256	26	the	the	DET
ftr-413	256	27	basis	basis	NOUN
ftr-413	256	28	of	of	ADP
ftr-413	256	29	the	the	DET
ftr-413	256	30	property	property	NOUN
ftr-413	256	31	acquired	acquire	VERB
ftr-413	256	32	by	by	ADP
ftr-413	256	33	the	the	DET
ftr-413	256	34	acquiring	acquire	VERB
ftr-413	256	35	corporation	corporation	NOUN
ftr-413	256	36	reflects	reflect	VERB
ftr-413	256	37	the	the	DET
ftr-413	256	38	reduction	reduction	NOUN
ftr-413	256	39	under	under	ADP
ftr-413	256	40	§	§	PROPN
ftr-413	256	41	1017	1017	NUM
ftr-413	256	42	.	.	PUNCT
ftr-413	257	1	a.	a.	NOUN
ftr-413	257	2	temporary	temporary	ADJ
ftr-413	257	3	regulations	regulation	NOUN
ftr-413	257	4	are	be	AUX
ftr-413	257	5	made	make	VERB
ftr-413	257	6	final	final	ADJ
ftr-413	257	7	.	.	PUNCT
ftr-413	258	1	t.d	t.d	X
ftr-413	258	2	.	.	NOUN
ftr-413	258	3	9127	9127	NUM
ftr-413	258	4	,	,	PUNCT
ftr-413	258	5	reduction	reduction	NOUN
ftr-413	258	6	of	of	ADP
ftr-413	258	7	tax	tax	NOUN
ftr-413	258	8	attributes	attribute	NOUN
ftr-413	258	9	due	due	ADJ
ftr-413	258	10	to	to	PART
ftr-413	258	11	discharge	discharge	VERB
ftr-413	258	12	of	of	ADP
ftr-413	258	13	indebtedness	indebtedness	NOUN
ftr-413	258	14	,	,	PUNCT
ftr-413	258	15	69	69	NUM
ftr-413	258	16	f.r	f.r	NOUN
ftr-413	258	17	.	.	PROPN
ftr-413	258	18	26038	26038	NUM
ftr-413	258	19	(	(	PUNCT
ftr-413	258	20	5/11/04	5/11/04	NUM
ftr-413	258	21	)	)	PUNCT
ftr-413	258	22	.	.	PUNCT
ftr-413	259	1	in	in	ADP
ftr-413	259	2	order	order	NOUN
ftr-413	259	3	that	that	SCONJ
ftr-413	259	4	the	the	DET
ftr-413	259	5	attribute	attribute	NOUN
ftr-413	259	6	reduction	reduction	NOUN
ftr-413	259	7	result	result	NOUN
ftr-413	259	8	in	in	ADP
ftr-413	259	9	a	a	DET
ftr-413	259	10	deferral	deferral	ADJ
ftr-413	259	11	,	,	PUNCT
ftr-413	259	12	rather	rather	ADV
ftr-413	259	13	than	than	ADP
ftr-413	259	14	a	a	DET
ftr-413	259	15	permanent	permanent	ADJ
ftr-413	259	16	elimination	elimination	NOUN
ftr-413	259	17	,	,	PUNCT
ftr-413	259	18	of	of	ADP
ftr-413	259	19	income	income	NOUN
ftr-413	259	20	,	,	PUNCT
ftr-413	259	21	the	the	DET
ftr-413	259	22	final	final	ADJ
ftr-413	259	23	regulations	regulation	NOUN
ftr-413	259	24	provide	provide	VERB
ftr-413	259	25	that	that	SCONJ
ftr-413	259	26	the	the	DET
ftr-413	259	27	basis	basis	NOUN
ftr-413	259	28	of	of	ADP
ftr-413	259	29	stock	stock	NOUN
ftr-413	259	30	or	or	CCONJ
ftr-413	259	31	securities	security	NOUN
ftr-413	259	32	of	of	ADP
ftr-413	259	33	a	a	DET
ftr-413	259	34	corporation	corporation	NOUN
ftr-413	259	35	received	receive	VERB
ftr-413	259	36	by	by	ADP
ftr-413	259	37	the	the	DET
ftr-413	259	38	taxpayer	taxpayer	NOUN
ftr-413	259	39	in	in	ADP
ftr-413	259	40	a	a	DET
ftr-413	259	41	§	§	PROPN
ftr-413	259	42	381(a	381(a	PROPN
ftr-413	259	43	)	)	PUNCT
ftr-413	259	44	transaction	transaction	NOUN
ftr-413	259	45	is	be	AUX
ftr-413	259	46	not	not	PART
ftr-413	259	47	available	available	ADJ
ftr-413	259	48	for	for	ADP
ftr-413	259	49	reduction	reduction	NOUN
ftr-413	259	50	under	under	ADP
ftr-413	259	51	§	§	PROPN
ftr-413	259	52	108(b)(2	108(b)(2	NUM
ftr-413	259	53	)	)	PUNCT
ftr-413	259	54	.	.	PUNCT
ftr-413	260	1	final	final	ADJ
ftr-413	260	2	and	and	CCONJ
ftr-413	260	3	temporary	temporary	ADJ
ftr-413	260	4	regulations	regulation	NOUN
ftr-413	260	5	are	be	AUX
ftr-413	260	6	effective	effective	ADJ
ftr-413	260	7	5/10/04	5/10/04	NUM
ftr-413	260	8	.	.	PUNCT
ftr-413	261	1	2	2	NUM
ftr-413	261	2	.	.	X
ftr-413	261	3	this	this	DET
ftr-413	261	4	deduction	deduction	NOUN
ftr-413	261	5	should	should	AUX
ftr-413	261	6	prove	prove	VERB
ftr-413	261	7	so	so	ADV
ftr-413	261	8	effective	effective	ADJ
ftr-413	261	9	that	that	SCONJ
ftr-413	261	10	it	it	PRON
ftr-413	261	11	will	will	AUX
ftr-413	261	12	be	be	AUX
ftr-413	261	13	extended	extend	VERB
ftr-413	261	14	to	to	ADP
ftr-413	261	15	all	all	DET
ftr-413	261	16	business	business	NOUN
ftr-413	261	17	income	income	NOUN
ftr-413	261	18	.	.	PUNCT
ftr-413	262	1	section	section	NOUN
ftr-413	262	2	102	102	NUM
ftr-413	262	3	of	of	ADP
ftr-413	262	4	the	the	DET
ftr-413	262	5	american	american	ADJ
ftr-413	262	6	jobs	jobs	PROPN
ftr-413	262	7	creation	creation	PROPN
ftr-413	262	8	act	act	NOUN
ftr-413	262	9	of	of	ADP
ftr-413	262	10	2004	2004	NUM
ftr-413	262	11	adds	add	VERB
ftr-413	262	12	new	new	ADJ
ftr-413	262	13	§	§	PROPN
ftr-413	262	14	199	199	NUM
ftr-413	262	15	to	to	PART
ftr-413	262	16	provide	provide	VERB
ftr-413	262	17	a	a	DET
ftr-413	262	18	nine	nine	NUM
ftr-413	262	19	percent	percent	NOUN
ftr-413	262	20	deduction	deduction	NOUN
ftr-413	262	21	for	for	ADP
ftr-413	262	22	u.s	u.s	PROPN
ftr-413	262	23	.	.	PROPN
ftr-413	262	24	manufacturing	manufacture	VERB
ftr-413	262	25	income	income	NOUN
ftr-413	262	26	,	,	PUNCT
ftr-413	262	27	i.e.	i.e.	X
ftr-413	262	28	,	,	PUNCT
ftr-413	262	29	“	"	PUNCT
ftr-413	262	30	income	income	NOUN
ftr-413	262	31	attributable	attributable	ADJ
ftr-413	262	32	to	to	ADP
ftr-413	262	33	domestic	domestic	ADJ
ftr-413	262	34	production	production	NOUN
ftr-413	262	35	activities	activity	NOUN
ftr-413	262	36	.	.	PUNCT
ftr-413	262	37	”	"	PUNCT
ftr-413	263	1	the	the	DET
ftr-413	263	2	deduction	deduction	NOUN
ftr-413	263	3	may	may	AUX
ftr-413	263	4	not	not	PART
ftr-413	263	5	exceed	exceed	VERB
ftr-413	263	6	50	50	NUM
ftr-413	263	7	percent	percent	NOUN
ftr-413	263	8	of	of	ADP
ftr-413	263	9	the	the	DET
ftr-413	263	10	w-2	w-2	NOUN
ftr-413	263	11	wages	wage	NOUN
ftr-413	263	12	of	of	ADP
ftr-413	263	13	the	the	DET
ftr-413	263	14	employer	employer	NOUN
ftr-413	263	15	for	for	ADP
ftr-413	263	16	the	the	DET
ftr-413	263	17	taxable	taxable	ADJ
ftr-413	263	18	year	year	NOUN
ftr-413	263	19	.	.	PUNCT
ftr-413	264	1	the	the	DET
ftr-413	264	2	deduction	deduction	NOUN
ftr-413	264	3	will	will	AUX
ftr-413	264	4	be	be	AUX
ftr-413	264	5	phased	phase	VERB
ftr-413	264	6	in	in	ADP
ftr-413	264	7	over	over	ADP
ftr-413	264	8	six	six	NUM
ftr-413	264	9	years	year	NOUN
ftr-413	264	10	,	,	PUNCT
ftr-413	264	11	beginning	begin	VERB
ftr-413	264	12	with	with	ADP
ftr-413	264	13	2005	2005	NUM
ftr-413	264	14	.	.	PUNCT
ftr-413	264	15	!	!	PUNCT
ftr-413	265	1	the	the	DET
ftr-413	265	2	provision	provision	NOUN
ftr-413	265	3	was	be	AUX
ftr-413	265	4	meant	mean	VERB
ftr-413	265	5	to	to	PART
ftr-413	265	6	replace	replace	VERB
ftr-413	265	7	the	the	DET
ftr-413	265	8	export	export	NOUN
ftr-413	265	9	subsidy	subsidy	NOUN
ftr-413	265	10	that	that	PRON
ftr-413	265	11	was	be	AUX
ftr-413	265	12	found	find	VERB
ftr-413	265	13	illegal	illegal	ADJ
ftr-413	265	14	by	by	ADP
ftr-413	265	15	the	the	DET
ftr-413	265	16	world	world	NOUN
ftr-413	265	17	trade	trade	NOUN
ftr-413	265	18	organization	organization	NOUN
ftr-413	265	19	,	,	PUNCT
ftr-413	265	20	i.e.	i.e.	X
ftr-413	265	21	,	,	PUNCT
ftr-413	265	22	the	the	DET
ftr-413	265	23	deduction	deduction	NOUN
ftr-413	265	24	of	of	ADP
ftr-413	265	25	extraterritorial	extraterritorial	ADJ
ftr-413	265	26	income	income	NOUN
ftr-413	265	27	(	(	PUNCT
ftr-413	265	28	eti	eti	PROPN
ftr-413	265	29	)	)	PUNCT
ftr-413	265	30	,	,	PUNCT
ftr-413	265	31	which	which	PRON
ftr-413	265	32	will	will	AUX
ftr-413	265	33	be	be	AUX
ftr-413	265	34	eliminated	eliminate	VERB
ftr-413	265	35	in	in	ADP
ftr-413	265	36	2007	2007	NUM
ftr-413	265	37	after	after	ADP
ftr-413	265	38	being	be	AUX
ftr-413	265	39	phased	phase	VERB
ftr-413	265	40	out	out	ADP
ftr-413	265	41	in	in	ADP
ftr-413	265	42	2005	2005	NUM
ftr-413	265	43	[	[	PUNCT
ftr-413	265	44	80	80	NUM
ftr-413	265	45	percent	percent	NOUN
ftr-413	265	46	deduction	deduction	NOUN
ftr-413	265	47	]	]	PUNCT
ftr-413	265	48	and	and	CCONJ
ftr-413	265	49	2006	2006	NUM
ftr-413	265	50	[	[	SYM
ftr-413	265	51	60	60	NUM
ftr-413	265	52	percent	percent	NOUN
ftr-413	265	53	deduction	deduction	NOUN
ftr-413	265	54	]	]	PUNCT
ftr-413	265	55	.	.	PUNCT
ftr-413	266	1	a.	a.	NOUN
ftr-413	266	2	if	if	SCONJ
ftr-413	266	3	the	the	DET
ftr-413	266	4	statute	statute	NOUN
ftr-413	266	5	appears	appear	VERB
ftr-413	266	6	to	to	PART
ftr-413	266	7	have	have	VERB
ftr-413	266	8	a	a	DET
ftr-413	266	9	short	short	ADJ
ftr-413	266	10	shelf	shelf	NOUN
ftr-413	266	11	-	-	PUNCT
ftr-413	266	12	life	life	NOUN
ftr-413	266	13	,	,	PUNCT
ftr-413	266	14	the	the	DET
ftr-413	266	15	guidance	guidance	NOUN
ftr-413	266	16	under	under	ADP
ftr-413	266	17	it	it	PRON
ftr-413	266	18	should	should	AUX
ftr-413	266	19	be	be	AUX
ftr-413	266	20	even	even	ADV
ftr-413	266	21	more	more	ADV
ftr-413	266	22	ephemeral	ephemeral	ADJ
ftr-413	266	23	.	.	PUNCT
ftr-413	267	1	notice	notice	VERB
ftr-413	267	2	2005	2005	NUM
ftr-413	267	3	-	-	SYM
ftr-413	267	4	14	14	NUM
ftr-413	267	5	,	,	PUNCT
ftr-413	267	6	2005	2005	NUM
ftr-413	267	7	-	-	SYM
ftr-413	267	8	7	7	NUM
ftr-413	267	9	i.r.b	i.r.b	NOUN
ftr-413	267	10	.	.	PUNCT
ftr-413	268	1	498	498	NUM
ftr-413	268	2	(	(	PUNCT
ftr-413	268	3	2/14/05	2/14/05	NUM
ftr-413	268	4	)	)	PUNCT
ftr-413	268	5	.	.	PUNCT
ftr-413	269	1	lengthy	lengthy	ADJ
ftr-413	269	2	guidance	guidance	NOUN
ftr-413	269	3	on	on	ADP
ftr-413	269	4	the	the	DET
ftr-413	269	5	new	new	ADJ
ftr-413	269	6	manufacturing	manufacturing	NOUN
ftr-413	269	7	deduction	deduction	NOUN
ftr-413	269	8	.	.	PUNCT
ftr-413	270	1	2005	2005	NUM
ftr-413	270	2	]	]	PUNCT
ftr-413	270	3	recent	recent	ADJ
ftr-413	270	4	developments	development	NOUN
ftr-413	270	5	in	in	ADP
ftr-413	270	6	federal	federal	ADJ
ftr-413	270	7	income	income	NOUN
ftr-413	270	8	taxation	taxation	NOUN
ftr-413	270	9	57	57	NUM
ftr-413	270	10	b.	b.	NOUN
ftr-413	270	11	deductible	deductible	ADJ
ftr-413	270	12	expenses	expense	NOUN
ftr-413	270	13	versus	versus	ADP
ftr-413	270	14	capitalization	capitalization	NOUN
ftr-413	270	15	indopco	indopco	ADJ
ftr-413	270	16	aftermath	aftermath	NOUN
ftr-413	270	17	:	:	PUNCT
ftr-413	270	18	“	"	PUNCT
ftr-413	270	19	.	.	PUNCT
ftr-413	270	20	.	.	PUNCT
ftr-413	270	21	.	.	PUNCT
ftr-413	271	1	deductions	deduction	NOUN
ftr-413	271	2	are	be	AUX
ftr-413	271	3	exceptions	exception	NOUN
ftr-413	271	4	to	to	ADP
ftr-413	271	5	the	the	DET
ftr-413	271	6	norm	norm	NOUN
ftr-413	271	7	of	of	ADP
ftr-413	271	8	capitalization	capitalization	NOUN
ftr-413	271	9	.	.	PUNCT
ftr-413	271	10	.	.	PUNCT
ftr-413	271	11	.	.	PUNCT
ftr-413	271	12	.	.	PUNCT
ftr-413	271	13	”	"	PUNCT
ftr-413	272	1	indopco	indopco	PROPN
ftr-413	272	2	,	,	PUNCT
ftr-413	272	3	inc	inc	PROPN
ftr-413	272	4	.	.	PROPN
ftr-413	273	1	v.	v.	PROPN
ftr-413	273	2	commissioner	commissioner	PROPN
ftr-413	273	3	,	,	PUNCT
ftr-413	273	4	503	503	NUM
ftr-413	273	5	u.s	u.s	PROPN
ftr-413	273	6	.	.	PROPN
ftr-413	273	7	79	79	NUM
ftr-413	273	8	,	,	PUNCT
ftr-413	273	9	84	84	NUM
ftr-413	273	10	(	(	PUNCT
ftr-413	273	11	1992	1992	NUM
ftr-413	273	12	)	)	PUNCT
ftr-413	273	13	(	(	PUNCT
ftr-413	273	14	blackmun	blackmun	VERB
ftr-413	273	15	,	,	PUNCT
ftr-413	273	16	j.	j.	PROPN
ftr-413	273	17	)	)	PUNCT
ftr-413	273	18	1	1	NUM
ftr-413	273	19	.	.	PUNCT
ftr-413	274	1	kudos	kudo	NOUN
ftr-413	274	2	from	from	ADP
ftr-413	274	3	taxpayers	taxpayer	NOUN
ftr-413	274	4	;	;	PUNCT
ftr-413	274	5	pans	pan	NOUN
ftr-413	274	6	from	from	ADP
ftr-413	274	7	professors	professor	NOUN
ftr-413	274	8	.	.	PUNCT
ftr-413	275	1	treasury	treasury	PROPN
ftr-413	275	2	abandons	abandon	VERB
ftr-413	275	3	the	the	DET
ftr-413	275	4	future	future	ADJ
ftr-413	275	5	benefits	benefit	NOUN
ftr-413	275	6	test	test	NOUN
ftr-413	275	7	of	of	ADP
ftr-413	275	8	indopco	indopco	ADJ
ftr-413	275	9	–	–	PUNCT
ftr-413	275	10	long	long	ADV
ftr-413	275	11	live	live	VERB
ftr-413	275	12	the	the	DET
ftr-413	275	13	separate	separate	ADJ
ftr-413	275	14	and	and	CCONJ
ftr-413	275	15	distinct	distinct	ADJ
ftr-413	275	16	asset	asset	NOUN
ftr-413	275	17	test	test	NOUN
ftr-413	275	18	.	.	PUNCT
ftr-413	276	1	or	or	CCONJ
ftr-413	276	2	,	,	PUNCT
ftr-413	276	3	do	do	AUX
ftr-413	276	4	the	the	DET
ftr-413	276	5	final	final	ADJ
ftr-413	276	6	regulations	regulation	NOUN
ftr-413	276	7	go	go	VERB
ftr-413	276	8	beyond	beyond	ADP
ftr-413	276	9	the	the	DET
ftr-413	276	10	separate	separate	ADJ
ftr-413	276	11	and	and	CCONJ
ftr-413	276	12	distinct	distinct	ADJ
ftr-413	276	13	asset	asset	NOUN
ftr-413	276	14	test	test	NOUN
ftr-413	276	15	and	and	CCONJ
ftr-413	276	16	interpret	interpret	VERB
ftr-413	276	17	indopco	indopco	ADJ
ftr-413	276	18	in	in	ADP
ftr-413	276	19	a	a	DET
ftr-413	276	20	more	more	ADV
ftr-413	276	21	efficient	efficient	ADJ
ftr-413	276	22	way	way	NOUN
ftr-413	276	23	?	?	PUNCT
ftr-413	277	1	t.d	t.d	PROPN
ftr-413	277	2	.	.	NOUN
ftr-413	277	3	9107	9107	NUM
ftr-413	277	4	,	,	PUNCT
ftr-413	277	5	guidance	guidance	NOUN
ftr-413	277	6	regarding	regard	VERB
ftr-413	277	7	deduction	deduction	NOUN
ftr-413	277	8	and	and	CCONJ
ftr-413	277	9	capitalization	capitalization	NOUN
ftr-413	277	10	of	of	ADP
ftr-413	277	11	expenditures	expenditure	NOUN
ftr-413	277	12	,	,	PUNCT
ftr-413	277	13	69	69	NUM
ftr-413	277	14	f.r	f.r	NOUN
ftr-413	277	15	.	.	NOUN
ftr-413	277	16	436	436	NUM
ftr-413	277	17	(	(	PUNCT
ftr-413	277	18	1/5/04	1/5/04	NUM
ftr-413	277	19	)	)	PUNCT
ftr-413	277	20	,	,	PUNCT
ftr-413	277	21	making	make	VERB
ftr-413	277	22	final	final	ADJ
ftr-413	277	23	proposed	propose	VERB
ftr-413	277	24	regulations	regulation	NOUN
ftr-413	277	25	,	,	PUNCT
ftr-413	277	26	reg-125638	reg-125638	NOUN
ftr-413	277	27	-	-	PUNCT
ftr-413	277	28	01	01	NUM
ftr-413	277	29	,	,	PUNCT
ftr-413	277	30	67	67	NUM
ftr-413	277	31	f.r	f.r	NOUN
ftr-413	277	32	.	.	PROPN
ftr-413	277	33	77701	77701	NUM
ftr-413	277	34	(	(	PUNCT
ftr-413	277	35	12/19/02	12/19/02	NUM
ftr-413	277	36	)	)	PUNCT
ftr-413	277	37	.	.	PUNCT
ftr-413	278	1	the	the	DET
ftr-413	278	2	treasury	treasury	PROPN
ftr-413	278	3	department	department	PROPN
ftr-413	278	4	promulgated	promulgate	VERB
ftr-413	278	5	reg	reg	NOUN
ftr-413	278	6	.	.	PUNCT
ftr-413	279	1	§	§	PROPN
ftr-413	279	2	1.263(a)-4	1.263(a)-4	NUM
ftr-413	279	3	and	and	CCONJ
ftr-413	279	4	§	§	PROPN
ftr-413	279	5	1.263(a)-5	1.263(a)-5	PROPN
ftr-413	279	6	,	,	PUNCT
ftr-413	279	7	which	which	PRON
ftr-413	279	8	deal	deal	VERB
ftr-413	279	9	comprehensively	comprehensively	ADV
ftr-413	279	10	with	with	ADP
ftr-413	279	11	the	the	DET
ftr-413	279	12	capitalization	capitalization	NOUN
ftr-413	279	13	of	of	ADP
ftr-413	279	14	expenditures	expenditure	NOUN
ftr-413	279	15	that	that	PRON
ftr-413	279	16	relate	relate	VERB
ftr-413	279	17	to	to	ADP
ftr-413	279	18	intangible	intangible	ADJ
ftr-413	279	19	assets	asset	NOUN
ftr-413	279	20	and	and	CCONJ
ftr-413	279	21	“	"	PUNCT
ftr-413	279	22	future	future	ADJ
ftr-413	279	23	benefits	benefit	NOUN
ftr-413	279	24	.	.	PUNCT
ftr-413	279	25	”	"	PUNCT
ftr-413	280	1	these	these	DET
ftr-413	280	2	regulations	regulation	NOUN
ftr-413	280	3	are	be	AUX
ftr-413	280	4	commonly	commonly	ADV
ftr-413	280	5	referred	refer	VERB
ftr-413	280	6	to	to	ADP
ftr-413	280	7	as	as	ADP
ftr-413	280	8	the	the	DET
ftr-413	280	9	indopco	indopco	ADJ
ftr-413	280	10	regulations	regulation	NOUN
ftr-413	280	11	,	,	PUNCT
ftr-413	280	12	because	because	SCONJ
ftr-413	280	13	they	they	PRON
ftr-413	280	14	are	be	AUX
ftr-413	280	15	intended	intend	VERB
ftr-413	280	16	to	to	PART
ftr-413	280	17	provide	provide	VERB
ftr-413	280	18	bright	bright	ADJ
ftr-413	280	19	-	-	PUNCT
ftr-413	280	20	line	line	NOUN
ftr-413	280	21	rules	rule	NOUN
ftr-413	280	22	to	to	PART
ftr-413	280	23	make	make	VERB
ftr-413	280	24	the	the	DET
ftr-413	280	25	standards	standard	NOUN
ftr-413	280	26	based	base	VERB
ftr-413	280	27	approach	approach	NOUN
ftr-413	280	28	to	to	ADP
ftr-413	280	29	capitalization	capitalization	NOUN
ftr-413	280	30	articulated	articulate	VERB
ftr-413	280	31	by	by	ADP
ftr-413	280	32	the	the	DET
ftr-413	280	33	supreme	supreme	PROPN
ftr-413	280	34	court	court	PROPN
ftr-413	280	35	in	in	ADP
ftr-413	280	36	indopco	indopco	ADJ
ftr-413	280	37	more	more	ADV
ftr-413	280	38	administrable	administrable	ADJ
ftr-413	280	39	.	.	PUNCT
ftr-413	281	1	however	however	ADV
ftr-413	281	2	,	,	PUNCT
ftr-413	281	3	the	the	DET
ftr-413	281	4	regulations	regulation	NOUN
ftr-413	281	5	more	more	ADV
ftr-413	281	6	aptly	aptly	ADV
ftr-413	281	7	might	might	AUX
ftr-413	281	8	be	be	AUX
ftr-413	281	9	called	call	VERB
ftr-413	281	10	the	the	DET
ftr-413	281	11	antiindopco	antiindopco	NOUN
ftr-413	281	12	regulations	regulation	NOUN
ftr-413	281	13	,	,	PUNCT
ftr-413	281	14	because	because	SCONJ
ftr-413	281	15	they	they	PRON
ftr-413	281	16	reverse	reverse	VERB
ftr-413	281	17	the	the	DET
ftr-413	281	18	principle	principle	NOUN
ftr-413	281	19	,	,	PUNCT
ftr-413	281	20	if	if	SCONJ
ftr-413	281	21	not	not	PART
ftr-413	281	22	the	the	DET
ftr-413	281	23	specific	specific	ADJ
ftr-413	281	24	holding	holding	NOUN
ftr-413	281	25	of	of	ADP
ftr-413	281	26	indopco.2	indopco.2	NOUN
ftr-413	281	27	2	2	NUM
ftr-413	281	28	.	.	PUNCT
ftr-413	281	29	how	how	SCONJ
ftr-413	281	30	to	to	PART
ftr-413	281	31	change	change	VERB
ftr-413	281	32	accounting	accounting	NOUN
ftr-413	281	33	methods	method	NOUN
ftr-413	281	34	for	for	ADP
ftr-413	281	35	the	the	DET
ftr-413	281	36	2003	2003	NUM
ftr-413	281	37	year	year	NOUN
ftr-413	281	38	to	to	PART
ftr-413	281	39	comply	comply	VERB
ftr-413	281	40	with	with	ADP
ftr-413	281	41	the	the	DET
ftr-413	281	42	final	final	ADJ
ftr-413	281	43	regulations	regulation	NOUN
ftr-413	281	44	.	.	PUNCT
ftr-413	282	1	rev	rev	PROPN
ftr-413	282	2	.	.	PROPN
ftr-413	282	3	proc	proc	PROPN
ftr-413	282	4	.	.	PUNCT
ftr-413	283	1	2004	2004	NUM
ftr-413	283	2	-	-	SYM
ftr-413	283	3	23	23	NUM
ftr-413	283	4	,	,	PUNCT
ftr-413	283	5	2004	2004	NUM
ftr-413	283	6	-	-	SYM
ftr-413	283	7	16	16	NUM
ftr-413	283	8	i.r.b	i.r.b	NOUN
ftr-413	283	9	.	.	PUNCT
ftr-413	284	1	785	785	X
ftr-413	284	2	.	.	PUNCT
ftr-413	285	1	this	this	DET
ftr-413	285	2	revenue	revenue	NOUN
ftr-413	285	3	procedure	procedure	NOUN
ftr-413	285	4	provides	provide	VERB
ftr-413	285	5	an	an	DET
ftr-413	285	6	exclusive	exclusive	ADJ
ftr-413	285	7	administrative	administrative	ADJ
ftr-413	285	8	procedure	procedure	NOUN
ftr-413	285	9	for	for	SCONJ
ftr-413	285	10	taxpayers	taxpayer	NOUN
ftr-413	285	11	to	to	PART
ftr-413	285	12	obtain	obtain	VERB
ftr-413	285	13	automatic	automatic	ADJ
ftr-413	285	14	consent	consent	NOUN
ftr-413	285	15	to	to	PART
ftr-413	285	16	change	change	VERB
ftr-413	285	17	to	to	ADP
ftr-413	285	18	a	a	DET
ftr-413	285	19	method	method	NOUN
ftr-413	285	20	of	of	ADP
ftr-413	285	21	accounting	accounting	NOUN
ftr-413	285	22	pursuant	pursuant	ADV
ftr-413	285	23	to	to	ADP
ftr-413	285	24	reg	reg	PROPN
ftr-413	285	25	.	.	PUNCT
ftr-413	286	1	§	§	PROPN
ftr-413	286	2	§	§	PROPN
ftr-413	286	3	1.263(a)-4	1.263(a)-4	NUM
ftr-413	286	4	,	,	PUNCT
ftr-413	286	5	1.263(a)-5	1.263(a)-5	NUM
ftr-413	286	6	,	,	PUNCT
ftr-413	286	7	and	and	CCONJ
ftr-413	286	8	1.167(a)-3(b	1.167(a)-3(b	NUM
ftr-413	286	9	)	)	PUNCT
ftr-413	286	10	,	,	PUNCT
ftr-413	286	11	the	the	DET
ftr-413	286	12	final	final	ADJ
ftr-413	286	13	capitalization	capitalization	NOUN
ftr-413	286	14	of	of	ADP
ftr-413	286	15	intangible	intangible	ADJ
ftr-413	286	16	regulations	regulation	NOUN
ftr-413	286	17	for	for	ADP
ftr-413	286	18	the	the	DET
ftr-413	286	19	2003	2003	NUM
ftr-413	286	20	tax	tax	NOUN
ftr-413	286	21	year	year	NOUN
ftr-413	286	22	.	.	PUNCT
ftr-413	287	1	a.	a.	NOUN
ftr-413	287	2	changing	change	VERB
ftr-413	287	3	accounting	accounting	NOUN
ftr-413	287	4	methods	method	NOUN
ftr-413	287	5	for	for	ADP
ftr-413	287	6	years	year	NOUN
ftr-413	287	7	after	after	ADP
ftr-413	287	8	2003	2003	NUM
ftr-413	287	9	to	to	PART
ftr-413	287	10	comply	comply	VERB
ftr-413	287	11	with	with	ADP
ftr-413	287	12	the	the	DET
ftr-413	287	13	final	final	ADJ
ftr-413	287	14	regulations	regulation	NOUN
ftr-413	287	15	.	.	PUNCT
ftr-413	288	1	rev	rev	PROPN
ftr-413	288	2	.	.	PROPN
ftr-413	288	3	proc	proc	PROPN
ftr-413	288	4	.	.	PUNCT
ftr-413	289	1	2005	2005	NUM
ftr-413	289	2	-	-	SYM
ftr-413	289	3	9	9	NUM
ftr-413	289	4	,	,	PUNCT
ftr-413	289	5	2005	2005	NUM
ftr-413	289	6	-	-	SYM
ftr-413	289	7	2	2	NUM
ftr-413	289	8	i.r.b	i.r.b	NOUN
ftr-413	289	9	.	.	PUNCT
ftr-413	290	1	303	303	NUM
ftr-413	290	2	(	(	PUNCT
ftr-413	290	3	1/10/05	1/10/05	NUM
ftr-413	290	4	)	)	PUNCT
ftr-413	290	5	.	.	PUNCT
ftr-413	291	1	this	this	DET
ftr-413	291	2	procedure	procedure	NOUN
ftr-413	291	3	is	be	AUX
ftr-413	291	4	similar	similar	ADJ
ftr-413	291	5	to	to	ADP
ftr-413	291	6	,	,	PUNCT
ftr-413	291	7	but	but	CCONJ
ftr-413	291	8	not	not	PART
ftr-413	291	9	identical	identical	ADJ
ftr-413	291	10	with	with	ADP
ftr-413	291	11	,	,	PUNCT
ftr-413	291	12	rev	rev	PROPN
ftr-413	291	13	.	.	PROPN
ftr-413	291	14	proc	proc	PROPN
ftr-413	291	15	.	.	PUNCT
ftr-413	292	1	2004	2004	NUM
ftr-413	292	2	-	-	SYM
ftr-413	292	3	23	23	NUM
ftr-413	292	4	.	.	PUNCT
ftr-413	293	1	b.	b.	PROPN
ftr-413	293	2	rev	rev	PROPN
ftr-413	293	3	.	.	PROPN
ftr-413	293	4	proc	proc	PROPN
ftr-413	293	5	.	.	PUNCT
ftr-413	294	1	2005	2005	NUM
ftr-413	294	2	-	-	SYM
ftr-413	294	3	17	17	NUM
ftr-413	294	4	,	,	PUNCT
ftr-413	294	5	2005	2005	NUM
ftr-413	294	6	-	-	SYM
ftr-413	294	7	13	13	NUM
ftr-413	294	8	i.r.b	i.r.b	NOUN
ftr-413	294	9	.	.	PUNCT
ftr-413	295	1	797	797	NUM
ftr-413	295	2	(	(	PUNCT
ftr-413	295	3	3/28/05	3/28/05	NUM
ftr-413	295	4	)	)	PUNCT
ftr-413	295	5	.	.	PUNCT
ftr-413	296	1	this	this	DET
ftr-413	296	2	revenue	revenue	NOUN
ftr-413	296	3	procedure	procedure	NOUN
ftr-413	296	4	modifies	modify	VERB
ftr-413	296	5	rev	rev	NOUN
ftr-413	296	6	.	.	PROPN
ftr-413	296	7	proc	proc	PROPN
ftr-413	296	8	.	.	PUNCT
ftr-413	297	1	2005	2005	NUM
ftr-413	297	2	-	-	SYM
ftr-413	297	3	9	9	NUM
ftr-413	297	4	to	to	PART
ftr-413	297	5	provide	provide	VERB
ftr-413	297	6	guidance	guidance	NOUN
ftr-413	297	7	for	for	ADP
ftr-413	297	8	a	a	DET
ftr-413	297	9	taxpayer	taxpayer	NOUN
ftr-413	297	10	’s	’s	PART
ftr-413	297	11	second	second	ADJ
ftr-413	297	12	year	year	NOUN
ftr-413	297	13	ending	end	VERB
ftr-413	297	14	on	on	ADP
ftr-413	297	15	or	or	CCONJ
ftr-413	297	16	after	after	ADP
ftr-413	297	17	12/31/03	12/31/03	PROPN
ftr-413	298	1	[	[	X
ftr-413	298	2	for	for	ADP
ftr-413	298	3	a	a	DET
ftr-413	298	4	calendar	calendar	NOUN
ftr-413	298	5	year	year	NOUN
ftr-413	298	6	taxpayer	taxpayer	NOUN
ftr-413	298	7	,	,	PUNCT
ftr-413	298	8	the	the	DET
ftr-413	298	9	2005	2005	NUM
ftr-413	298	10	year	year	NOUN
ftr-413	298	11	]	]	PUNCT
ftr-413	298	12	.	.	PUNCT
ftr-413	299	1	this	this	PRON
ftr-413	299	2	makes	make	VERB
ftr-413	299	3	the	the	DET
ftr-413	299	4	5	5	NUM
ftr-413	299	5	-	-	PUNCT
ftr-413	299	6	year	year	NOUN
ftr-413	299	7	prior	prior	ADJ
ftr-413	299	8	change	change	NOUN
ftr-413	299	9	scope	scope	NOUN
ftr-413	299	10	limitation	limitation	NOUN
ftr-413	299	11	inapplicable	inapplicable	ADJ
ftr-413	299	12	to	to	ADP
ftr-413	299	13	that	that	DET
ftr-413	299	14	year	year	NOUN
ftr-413	299	15	.	.	PUNCT
ftr-413	300	1	2	2	X
ftr-413	300	2	.	.	X
ftr-413	300	3	these	these	DET
ftr-413	300	4	final	final	ADJ
ftr-413	300	5	regulations	regulation	NOUN
ftr-413	300	6	are	be	AUX
ftr-413	300	7	discussed	discuss	VERB
ftr-413	300	8	more	more	ADV
ftr-413	300	9	fully	fully	ADV
ftr-413	300	10	in	in	ADP
ftr-413	300	11	shepard	shepard	PROPN
ftr-413	300	12	&	&	CCONJ
ftr-413	300	13	mcmahon	mcmahon	PROPN
ftr-413	300	14	,	,	PUNCT
ftr-413	300	15	“	"	PUNCT
ftr-413	300	16	recent	recent	ADJ
ftr-413	300	17	developments	development	NOUN
ftr-413	300	18	in	in	ADP
ftr-413	300	19	federal	federal	ADJ
ftr-413	300	20	income	income	NOUN
ftr-413	300	21	taxation	taxation	NOUN
ftr-413	300	22	:	:	PUNCT
ftr-413	300	23	the	the	DET
ftr-413	300	24	year	year	NOUN
ftr-413	300	25	2003	2003	NUM
ftr-413	300	26	,	,	PUNCT
ftr-413	300	27	”	"	PUNCT
ftr-413	300	28	6	6	NUM
ftr-413	300	29	fla	fla	NOUN
ftr-413	300	30	.	.	PUNCT
ftr-413	301	1	tax	tax	PROPN
ftr-413	301	2	rev	rev	PROPN
ftr-413	301	3	.	.	PROPN
ftr-413	301	4	445	445	NUM
ftr-413	301	5	,	,	PUNCT
ftr-413	301	6	457	457	NUM
ftr-413	301	7	-	-	SYM
ftr-413	301	8	60	60	NUM
ftr-413	301	9	(	(	PUNCT
ftr-413	301	10	2004	2004	NUM
ftr-413	301	11	)	)	PUNCT
ftr-413	301	12	(	(	PUNCT
ftr-413	301	13	hereafter	hereafter	ADV
ftr-413	301	14	,	,	PUNCT
ftr-413	301	15	“	"	PUNCT
ftr-413	301	16	s&m	s&m	PROPN
ftr-413	301	17	”	"	PUNCT
ftr-413	301	18	)	)	PUNCT
ftr-413	301	19	.	.	PUNCT
ftr-413	302	1	58	58	NUM
ftr-413	302	2	florida	florida	PROPN
ftr-413	302	3	tax	tax	NOUN
ftr-413	302	4	review	review	NOUN
ftr-413	302	5	[	[	X
ftr-413	302	6	vol.7	vol.7	NOUN
ftr-413	302	7	:	:	PUNCT
ftr-413	302	8	si	si	PROPN
ftr-413	302	9	3	3	NUM
ftr-413	302	10	.	.	X
ftr-413	302	11	notice	notice	PROPN
ftr-413	302	12	2004	2004	NUM
ftr-413	302	13	-	-	SYM
ftr-413	302	14	18	18	NUM
ftr-413	302	15	,	,	PUNCT
ftr-413	302	16	2004	2004	NUM
ftr-413	302	17	-	-	SYM
ftr-413	302	18	11	11	NUM
ftr-413	302	19	i.r.b	i.r.b	NOUN
ftr-413	302	20	.	.	PUNCT
ftr-413	303	1	605	605	NUM
ftr-413	303	2	(	(	PUNCT
ftr-413	303	3	3/15/04	3/15/04	NUM
ftr-413	303	4	)	)	PUNCT
ftr-413	303	5	.	.	PUNCT
ftr-413	304	1	comments	comment	NOUN
ftr-413	304	2	are	be	AUX
ftr-413	304	3	sought	seek	VERB
ftr-413	304	4	on	on	ADP
ftr-413	304	5	the	the	DET
ftr-413	304	6	treatment	treatment	NOUN
ftr-413	304	7	of	of	ADP
ftr-413	304	8	transaction	transaction	NOUN
ftr-413	304	9	costs	cost	NOUN
ftr-413	304	10	that	that	PRON
ftr-413	304	11	are	be	AUX
ftr-413	304	12	to	to	PART
ftr-413	304	13	be	be	AUX
ftr-413	304	14	capitalized	capitalize	VERB
ftr-413	304	15	under	under	ADP
ftr-413	304	16	§	§	PROPN
ftr-413	304	17	263(a	263(a	NUM
ftr-413	304	18	)	)	PUNCT
ftr-413	304	19	with	with	ADP
ftr-413	304	20	respect	respect	NOUN
ftr-413	304	21	to	to	ADP
ftr-413	304	22	issues	issue	NOUN
ftr-413	304	23	including	include	VERB
ftr-413	304	24	(	(	PUNCT
ftr-413	304	25	1	1	X
ftr-413	304	26	)	)	PUNCT
ftr-413	304	27	whether	whether	SCONJ
ftr-413	304	28	the	the	DET
ftr-413	304	29	costs	cost	NOUN
ftr-413	304	30	should	should	AUX
ftr-413	304	31	be	be	AUX
ftr-413	304	32	treated	treat	VERB
ftr-413	304	33	as	as	ADP
ftr-413	304	34	giving	give	VERB
ftr-413	304	35	rise	rise	NOUN
ftr-413	304	36	to	to	ADP
ftr-413	304	37	a	a	DET
ftr-413	304	38	new	new	ADJ
ftr-413	304	39	asset	asset	NOUN
ftr-413	304	40	or	or	CCONJ
ftr-413	304	41	allocated	allocate	VERB
ftr-413	304	42	to	to	ADP
ftr-413	304	43	existing	exist	VERB
ftr-413	304	44	assets	asset	NOUN
ftr-413	304	45	,	,	PUNCT
ftr-413	304	46	(	(	PUNCT
ftr-413	304	47	2	2	X
ftr-413	304	48	)	)	PUNCT
ftr-413	304	49	consistent	consistent	ADJ
ftr-413	304	50	treatment	treatment	NOUN
ftr-413	304	51	for	for	ADP
ftr-413	304	52	costs	cost	NOUN
ftr-413	304	53	relating	relate	VERB
ftr-413	304	54	to	to	ADP
ftr-413	304	55	similar	similar	ADJ
ftr-413	304	56	taxable	taxable	ADJ
ftr-413	304	57	and	and	CCONJ
ftr-413	304	58	tax	tax	NOUN
ftr-413	304	59	-	-	PUNCT
ftr-413	304	60	free	free	ADJ
ftr-413	304	61	transactions	transaction	NOUN
ftr-413	304	62	,	,	PUNCT
ftr-413	304	63	and	and	CCONJ
ftr-413	304	64	(	(	PUNCT
ftr-413	304	65	3	3	X
ftr-413	304	66	)	)	PUNCT
ftr-413	304	67	consistent	consistent	ADJ
ftr-413	304	68	treatment	treatment	NOUN
ftr-413	304	69	of	of	ADP
ftr-413	304	70	all	all	DET
ftr-413	304	71	capitalized	capitalize	VERB
ftr-413	304	72	costs	cost	NOUN
ftr-413	304	73	that	that	PRON
ftr-413	304	74	facilitate	facilitate	VERB
ftr-413	304	75	a	a	DET
ftr-413	304	76	transaction	transaction	NOUN
ftr-413	304	77	regardless	regardless	ADV
ftr-413	304	78	of	of	ADP
ftr-413	304	79	the	the	DET
ftr-413	304	80	type	type	NOUN
ftr-413	304	81	of	of	ADP
ftr-413	304	82	cost	cost	NOUN
ftr-413	304	83	.	.	PUNCT
ftr-413	305	1	4	4	X
ftr-413	305	2	.	.	X
ftr-413	305	3	would	would	AUX
ftr-413	305	4	you	you	PRON
ftr-413	305	5	like	like	VERB
ftr-413	305	6	to	to	PART
ftr-413	305	7	fly	fly	VERB
ftr-413	305	8	on	on	ADP
ftr-413	305	9	a	a	DET
ftr-413	305	10	jet	jet	NOUN
ftr-413	305	11	without	without	ADP
ftr-413	305	12	its	its	PRON
ftr-413	305	13	engines	engine	NOUN
ftr-413	305	14	?	?	PUNCT
ftr-413	306	1	fedex	fedex	PROPN
ftr-413	306	2	corp	corp	PROPN
ftr-413	306	3	.	.	PROPN
ftr-413	307	1	v.	v.	PROPN
ftr-413	307	2	united	united	PROPN
ftr-413	307	3	states	states	PROPN
ftr-413	307	4	,	,	PUNCT
ftr-413	307	5	91	91	NUM
ftr-413	307	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	307	7	2003	2003	NUM
ftr-413	307	8	-	-	SYM
ftr-413	307	9	1940	1940	NUM
ftr-413	307	10	(	(	PUNCT
ftr-413	307	11	w.d	w.d	PROPN
ftr-413	307	12	.	.	PROPN
ftr-413	307	13	tenn	tenn	PROPN
ftr-413	307	14	.	.	PUNCT
ftr-413	307	15	4/7/03	4/7/03	NUM
ftr-413	307	16	)	)	PUNCT
ftr-413	307	17	.	.	PUNCT
ftr-413	308	1	the	the	DET
ftr-413	308	2	district	district	NOUN
ftr-413	308	3	court	court	NOUN
ftr-413	308	4	denied	deny	VERB
ftr-413	308	5	the	the	DET
ftr-413	308	6	taxpayer	taxpayer	NOUN
ftr-413	308	7	’s	’s	PART
ftr-413	308	8	motion	motion	NOUN
ftr-413	308	9	for	for	ADP
ftr-413	308	10	summary	summary	NOUN
ftr-413	308	11	judgment	judgment	NOUN
ftr-413	308	12	that	that	SCONJ
ftr-413	308	13	expenditures	expenditure	NOUN
ftr-413	308	14	for	for	ADP
ftr-413	308	15	its	its	PRON
ftr-413	308	16	off	off	ADJ
ftr-413	308	17	-	-	PUNCT
ftr-413	308	18	wing	wing	NOUN
ftr-413	308	19	engine	engine	NOUN
ftr-413	308	20	maintenance	maintenance	NOUN
ftr-413	308	21	program	program	NOUN
ftr-413	308	22	were	be	AUX
ftr-413	308	23	deductible	deductible	ADJ
ftr-413	308	24	repairs	repair	NOUN
ftr-413	308	25	under	under	ADP
ftr-413	308	26	reg	reg	NOUN
ftr-413	308	27	.	.	PUNCT
ftr-413	309	1	§	§	PROPN
ftr-413	309	2	1.162	1.162	NUM
ftr-413	309	3	-	-	SYM
ftr-413	309	4	4	4	NUM
ftr-413	309	5	.	.	PUNCT
ftr-413	310	1	the	the	DET
ftr-413	310	2	court	court	NOUN
ftr-413	310	3	found	find	VERB
ftr-413	310	4	that	that	SCONJ
ftr-413	310	5	there	there	PRON
ftr-413	310	6	was	be	VERB
ftr-413	310	7	a	a	DET
ftr-413	310	8	genuine	genuine	ADJ
ftr-413	310	9	issue	issue	NOUN
ftr-413	310	10	of	of	ADP
ftr-413	310	11	fact	fact	NOUN
ftr-413	310	12	regarding	regard	VERB
ftr-413	310	13	whether	whether	SCONJ
ftr-413	310	14	the	the	DET
ftr-413	310	15	appropriate	appropriate	ADJ
ftr-413	310	16	unit	unit	NOUN
ftr-413	310	17	of	of	ADP
ftr-413	310	18	property	property	NOUN
ftr-413	310	19	for	for	ADP
ftr-413	310	20	measuring	measure	VERB
ftr-413	310	21	whether	whether	SCONJ
ftr-413	310	22	the	the	DET
ftr-413	310	23	expenditures	expenditure	NOUN
ftr-413	310	24	added	add	VERB
ftr-413	310	25	value	value	NOUN
ftr-413	310	26	or	or	CCONJ
ftr-413	310	27	materially	materially	ADV
ftr-413	310	28	prolonged	prolonged	ADJ
ftr-413	310	29	life	life	NOUN
ftr-413	310	30	was	be	AUX
ftr-413	310	31	(	(	PUNCT
ftr-413	310	32	1	1	X
ftr-413	310	33	)	)	PUNCT
ftr-413	310	34	the	the	DET
ftr-413	310	35	entire	entire	ADJ
ftr-413	310	36	aircraft	aircraft	NOUN
ftr-413	310	37	,	,	PUNCT
ftr-413	310	38	as	as	SCONJ
ftr-413	310	39	argued	argue	VERB
ftr-413	310	40	by	by	ADP
ftr-413	310	41	fedex	fedex	NOUN
ftr-413	310	42	,	,	PUNCT
ftr-413	310	43	or	or	CCONJ
ftr-413	310	44	(	(	PUNCT
ftr-413	310	45	2	2	X
ftr-413	310	46	)	)	PUNCT
ftr-413	310	47	the	the	DET
ftr-413	310	48	jet	jet	NOUN
ftr-413	310	49	engines	engine	NOUN
ftr-413	310	50	and	and	CCONJ
ftr-413	310	51	auxiliary	auxiliary	ADJ
ftr-413	310	52	power	power	NOUN
ftr-413	310	53	units	unit	NOUN
ftr-413	310	54	,	,	PUNCT
ftr-413	310	55	as	as	SCONJ
ftr-413	310	56	argued	argue	VERB
ftr-413	310	57	by	by	ADP
ftr-413	310	58	the	the	DET
ftr-413	310	59	government	government	NOUN
ftr-413	310	60	.	.	PUNCT
ftr-413	311	1	the	the	DET
ftr-413	311	2	court	court	NOUN
ftr-413	311	3	concluded	conclude	VERB
ftr-413	311	4	that	that	SCONJ
ftr-413	311	5	there	there	PRON
ftr-413	311	6	is	be	VERB
ftr-413	311	7	no	no	DET
ftr-413	311	8	‘	'	PUNCT
ftr-413	311	9	entire	entire	ADJ
ftr-413	311	10	vehicle	vehicle	NOUN
ftr-413	311	11	’	'	PUNCT
ftr-413	311	12	rule	rule	NOUN
ftr-413	311	13	of	of	ADP
ftr-413	311	14	law	law	NOUN
ftr-413	311	15	requiring	require	VERB
ftr-413	311	16	that	that	SCONJ
ftr-413	311	17	repairs	repair	NOUN
ftr-413	311	18	be	be	AUX
ftr-413	311	19	measured	measure	VERB
ftr-413	311	20	against	against	ADP
ftr-413	311	21	the	the	DET
ftr-413	311	22	entire	entire	ADJ
ftr-413	311	23	vehicle	vehicle	NOUN
ftr-413	311	24	rather	rather	ADV
ftr-413	311	25	than	than	ADP
ftr-413	311	26	against	against	ADP
ftr-413	311	27	components	component	NOUN
ftr-413	311	28	.	.	PUNCT
ftr-413	312	1	a.	a.	NOUN
ftr-413	312	2	you	you	PRON
ftr-413	312	3	do	do	AUX
ftr-413	312	4	n’t	not	PART
ftr-413	312	5	have	have	VERB
ftr-413	312	6	to	to	PART
ftr-413	312	7	,	,	PUNCT
ftr-413	312	8	at	at	ADP
ftr-413	312	9	least	least	ADJ
ftr-413	312	10	in	in	ADP
ftr-413	312	11	memphis	memphis	PROPN
ftr-413	312	12	.	.	PUNCT
ftr-413	313	1	fedex	fedex	PROPN
ftr-413	313	2	corp	corp	PROPN
ftr-413	313	3	.	.	PROPN
ftr-413	314	1	v.	v.	PROPN
ftr-413	314	2	united	united	PROPN
ftr-413	314	3	states	states	PROPN
ftr-413	314	4	,	,	PUNCT
ftr-413	314	5	2003	2003	NUM
ftr-413	314	6	-	-	SYM
ftr-413	314	7	2	2	NUM
ftr-413	314	8	u.s.t.c	u.s.t.c	PROPN
ftr-413	314	9	.	.	PROPN
ftr-413	315	1	¶	¶	PROPN
ftr-413	315	2	50,697	50,697	NUM
ftr-413	315	3	(	(	PUNCT
ftr-413	315	4	w.d	w.d	PROPN
ftr-413	315	5	.	.	PROPN
ftr-413	315	6	tenn	tenn	PROPN
ftr-413	315	7	.	.	PROPN
ftr-413	315	8	8/27/03	8/27/03	NUM
ftr-413	315	9	)	)	PUNCT
ftr-413	315	10	.	.	PUNCT
ftr-413	316	1	taxpayer	taxpayer	NOUN
ftr-413	316	2	was	be	AUX
ftr-413	316	3	permitted	permit	VERB
ftr-413	316	4	to	to	PART
ftr-413	316	5	deduct	deduct	VERB
ftr-413	316	6	the	the	DET
ftr-413	316	7	costs	cost	NOUN
ftr-413	316	8	of	of	ADP
ftr-413	316	9	engine	engine	NOUN
ftr-413	316	10	shop	shop	NOUN
ftr-413	316	11	visits	visit	NOUN
ftr-413	316	12	for	for	ADP
ftr-413	316	13	jet	jet	NOUN
ftr-413	316	14	aircraft	aircraft	NOUN
ftr-413	316	15	engine	engine	NOUN
ftr-413	316	16	inspection	inspection	NOUN
ftr-413	316	17	,	,	PUNCT
ftr-413	316	18	heavy	heavy	ADJ
ftr-413	316	19	maintenance	maintenance	NOUN
ftr-413	316	20	and	and	CCONJ
ftr-413	316	21	repair	repair	NOUN
ftr-413	316	22	because	because	SCONJ
ftr-413	316	23	the	the	DET
ftr-413	316	24	relevant	relevant	ADJ
ftr-413	316	25	unit	unit	NOUN
ftr-413	316	26	of	of	ADP
ftr-413	316	27	property	property	NOUN
ftr-413	316	28	was	be	AUX
ftr-413	316	29	held	hold	VERB
ftr-413	316	30	to	to	PART
ftr-413	316	31	be	be	AUX
ftr-413	316	32	the	the	DET
ftr-413	316	33	entire	entire	ADJ
ftr-413	316	34	aircraft	aircraft	NOUN
ftr-413	316	35	,	,	PUNCT
ftr-413	316	36	not	not	PART
ftr-413	316	37	the	the	DET
ftr-413	316	38	engine	engine	NOUN
ftr-413	316	39	.	.	PUNCT
ftr-413	317	1	b.	b.	PROPN
ftr-413	317	2	affirmed	affirm	VERB
ftr-413	317	3	by	by	ADP
ftr-413	317	4	the	the	DET
ftr-413	317	5	sixth	sixth	ADJ
ftr-413	317	6	circuit	circuit	NOUN
ftr-413	317	7	in	in	ADP
ftr-413	317	8	an	an	DET
ftr-413	317	9	unpublished	unpublished	ADJ
ftr-413	317	10	opinion	opinion	NOUN
ftr-413	317	11	,	,	PUNCT
ftr-413	317	12	which	which	PRON
ftr-413	317	13	holds	hold	VERB
ftr-413	317	14	that	that	SCONJ
ftr-413	317	15	engines	engine	NOUN
ftr-413	317	16	are	be	AUX
ftr-413	317	17	part	part	NOUN
ftr-413	317	18	of	of	ADP
ftr-413	317	19	a	a	DET
ftr-413	317	20	jet	jet	NOUN
ftr-413	317	21	plane	plane	NOUN
ftr-413	317	22	even	even	ADV
ftr-413	317	23	when	when	SCONJ
ftr-413	317	24	they	they	PRON
ftr-413	317	25	are	be	AUX
ftr-413	317	26	“	"	PUNCT
ftr-413	317	27	off	off	ADP
ftr-413	317	28	wing	wing	NOUN
ftr-413	317	29	.	.	PUNCT
ftr-413	317	30	”	"	PUNCT
ftr-413	318	1	2005	2005	NUM
ftr-413	318	2	tnt	tnt	NOUN
ftr-413	318	3	40	40	NUM
ftr-413	318	4	-	-	SYM
ftr-413	318	5	19	19	NUM
ftr-413	318	6	,	,	PUNCT
ftr-413	318	7	2005	2005	NUM
ftr-413	318	8	u.s	u.s	PROPN
ftr-413	318	9	.	.	PROPN
ftr-413	318	10	app	app	PROPN
ftr-413	318	11	.	.	PROPN
ftr-413	319	1	lexis	lexi	VERB
ftr-413	319	2	2834	2834	NUM
ftr-413	319	3	(	(	PUNCT
ftr-413	319	4	2/16/05	2/16/05	NUM
ftr-413	319	5	)	)	PUNCT
ftr-413	319	6	.	.	PUNCT
ftr-413	320	1	the	the	DET
ftr-413	320	2	$	$	SYM
ftr-413	320	3	70	70	NUM
ftr-413	320	4	million	million	NUM
ftr-413	320	5	in	in	ADP
ftr-413	320	6	taxes	taxis	NOUN
ftr-413	320	7	and	and	CCONJ
ftr-413	320	8	accrued	accrue	VERB
ftr-413	320	9	interest	interest	NOUN
ftr-413	320	10	determined	determine	VERB
ftr-413	320	11	by	by	ADP
ftr-413	320	12	the	the	DET
ftr-413	320	13	irs	irs	PROPN
ftr-413	320	14	having	having	AUX
ftr-413	320	15	capitalized	capitalize	VERB
ftr-413	320	16	the	the	DET
ftr-413	320	17	costs	cost	NOUN
ftr-413	320	18	incurred	incur	VERB
ftr-413	320	19	for	for	ADP
ftr-413	320	20	“	"	PUNCT
ftr-413	320	21	off	off	ADJ
ftr-413	320	22	-	-	PUNCT
ftr-413	320	23	wing	wing	NOUN
ftr-413	320	24	maintenance	maintenance	NOUN
ftr-413	320	25	”	"	PUNCT
ftr-413	320	26	of	of	ADP
ftr-413	320	27	its	its	PRON
ftr-413	320	28	jet	jet	NOUN
ftr-413	320	29	aircraft	aircraft	NOUN
ftr-413	320	30	engines	engine	NOUN
ftr-413	320	31	and	and	CCONJ
ftr-413	320	32	auxiliary	auxiliary	ADJ
ftr-413	320	33	power	power	NOUN
ftr-413	320	34	units	unit	NOUN
ftr-413	320	35	in	in	ADP
ftr-413	320	36	1993	1993	NUM
ftr-413	320	37	and	and	CCONJ
ftr-413	320	38	1994	1994	NUM
ftr-413	320	39	were	be	AUX
ftr-413	320	40	improperly	improperly	ADV
ftr-413	320	41	collected	collect	VERB
ftr-413	320	42	because	because	SCONJ
ftr-413	320	43	fedex	fedex	PROPN
ftr-413	320	44	was	be	AUX
ftr-413	320	45	entitled	entitle	VERB
ftr-413	320	46	to	to	PART
ftr-413	320	47	deduct	deduct	VERB
ftr-413	320	48	“	"	PUNCT
ftr-413	320	49	such	such	ADJ
ftr-413	320	50	maintenance	maintenance	NOUN
ftr-413	320	51	costs	cost	NOUN
ftr-413	320	52	”	"	PUNCT
ftr-413	320	53	as	as	ADP
ftr-413	320	54	incidental	incidental	ADJ
ftr-413	320	55	repairs	repair	NOUN
ftr-413	320	56	that	that	PRON
ftr-413	320	57	did	do	AUX
ftr-413	320	58	not	not	PART
ftr-413	320	59	appreciably	appreciably	ADV
ftr-413	320	60	prolong	prolong	VERB
ftr-413	320	61	the	the	DET
ftr-413	320	62	life	life	NOUN
ftr-413	320	63	of	of	ADP
ftr-413	320	64	the	the	DET
ftr-413	320	65	aircraft	aircraft	NOUN
ftr-413	320	66	.	.	PUNCT
ftr-413	321	1	5	5	X
ftr-413	321	2	.	.	X
ftr-413	322	1	just	just	ADV
ftr-413	322	2	when	when	SCONJ
ftr-413	322	3	you	you	PRON
ftr-413	322	4	thought	think	VERB
ftr-413	322	5	you	you	PRON
ftr-413	322	6	were	be	AUX
ftr-413	322	7	safe	safe	ADJ
ftr-413	322	8	from	from	ADP
ftr-413	322	9	capitalization	capitalization	NOUN
ftr-413	322	10	under	under	ADP
ftr-413	322	11	§	§	PROPN
ftr-413	322	12	263(a	263(a	NUM
ftr-413	322	13	)	)	PUNCT
ftr-413	322	14	,	,	PUNCT
ftr-413	322	15	§	§	PROPN
ftr-413	322	16	263a	263a	PROPN
ftr-413	322	17	rears	rear	VERB
ftr-413	322	18	its	its	PRON
ftr-413	322	19	ugly	ugly	ADJ
ftr-413	322	20	head	head	NOUN
ftr-413	322	21	.	.	PUNCT
ftr-413	323	1	rev	rev	PROPN
ftr-413	323	2	.	.	PUNCT
ftr-413	323	3	rul	rul	PROPN
ftr-413	323	4	.	.	PUNCT
ftr-413	324	1	2004	2004	NUM
ftr-413	324	2	-	-	SYM
ftr-413	324	3	18	18	NUM
ftr-413	324	4	,	,	PUNCT
ftr-413	324	5	2004	2004	NUM
ftr-413	324	6	-	-	SYM
ftr-413	324	7	8	8	NUM
ftr-413	324	8	i.r.b	i.r.b	NOUN
ftr-413	324	9	.	.	PUNCT
ftr-413	325	1	509	509	NUM
ftr-413	325	2	(	(	PUNCT
ftr-413	325	3	2/23/04	2/23/04	NUM
ftr-413	325	4	)	)	PUNCT
ftr-413	325	5	.	.	PUNCT
ftr-413	326	1	costs	cost	NOUN
ftr-413	326	2	incurred	incur	VERB
ftr-413	326	3	to	to	PART
ftr-413	326	4	clean	clean	VERB
ftr-413	326	5	up	up	ADP
ftr-413	326	6	land	land	NOUN
ftr-413	326	7	that	that	PRON
ftr-413	326	8	a	a	DET
ftr-413	326	9	taxpayer	taxpayer	NOUN
ftr-413	326	10	contaminated	contaminate	VERB
ftr-413	326	11	with	with	ADP
ftr-413	326	12	hazardous	hazardous	ADJ
ftr-413	326	13	waste	waste	NOUN
ftr-413	326	14	by	by	ADP
ftr-413	326	15	the	the	DET
ftr-413	326	16	operation	operation	NOUN
ftr-413	326	17	of	of	ADP
ftr-413	326	18	its	its	PRON
ftr-413	326	19	manufacturing	manufacturing	NOUN
ftr-413	326	20	plant	plant	NOUN
ftr-413	326	21	must	must	AUX
ftr-413	326	22	be	be	AUX
ftr-413	326	23	capitalized	capitalize	VERB
ftr-413	326	24	under	under	ADP
ftr-413	326	25	§	§	PROPN
ftr-413	326	26	263a	263a	PROPN
ftr-413	326	27	and	and	CCONJ
ftr-413	326	28	included	include	VERB
ftr-413	326	29	in	in	ADP
ftr-413	326	30	inventory	inventory	NOUN
ftr-413	326	31	costs	cost	NOUN
ftr-413	326	32	.	.	PUNCT
ftr-413	327	1	rev	rev	PROPN
ftr-413	327	2	.	.	PUNCT
ftr-413	328	1	rul	rul	PROPN
ftr-413	328	2	.	.	PUNCT
ftr-413	329	1	98	98	NUM
ftr-413	329	2	-	-	SYM
ftr-413	329	3	25	25	NUM
ftr-413	329	4	and	and	CCONJ
ftr-413	329	5	rev	rev	PROPN
ftr-413	329	6	.	.	PROPN
ftr-413	329	7	rul	rul	PROPN
ftr-413	329	8	.	.	PUNCT
ftr-413	330	1	94	94	NUM
ftr-413	330	2	-	-	SYM
ftr-413	330	3	38	38	NUM
ftr-413	330	4	are	be	AUX
ftr-413	330	5	clarified	clarify	VERB
ftr-413	330	6	by	by	ADP
ftr-413	330	7	providing	provide	VERB
ftr-413	330	8	that	that	SCONJ
ftr-413	330	9	the	the	DET
ftr-413	330	10	otherwise	otherwise	ADV
ftr-413	330	11	deductible	deductible	ADJ
ftr-413	330	12	amounts	amount	NOUN
ftr-413	330	13	at	at	ADP
ftr-413	330	14	issue	issue	NOUN
ftr-413	330	15	are	be	AUX
ftr-413	330	16	subject	subject	ADJ
ftr-413	330	17	to	to	ADP
ftr-413	330	18	capitalization	capitalization	NOUN
ftr-413	330	19	to	to	ADP
ftr-413	330	20	inventory	inventory	NOUN
ftr-413	330	21	under	under	ADP
ftr-413	330	22	§	§	PROPN
ftr-413	330	23	263a	263a	PROPN
ftr-413	330	24	.	.	PUNCT
ftr-413	331	1	2005	2005	NUM
ftr-413	331	2	]	]	PUNCT
ftr-413	331	3	recent	recent	ADJ
ftr-413	331	4	developments	development	NOUN
ftr-413	331	5	in	in	ADP
ftr-413	331	6	federal	federal	ADJ
ftr-413	331	7	income	income	NOUN
ftr-413	331	8	taxation	taxation	NOUN
ftr-413	331	9	59	59	NUM
ftr-413	331	10	!	!	PUNCT
ftr-413	332	1	not	not	PART
ftr-413	332	2	applicable	applicable	ADJ
ftr-413	332	3	to	to	ADP
ftr-413	332	4	years	year	NOUN
ftr-413	332	5	ending	end	VERB
ftr-413	332	6	on	on	ADP
ftr-413	332	7	or	or	CCONJ
ftr-413	332	8	before	before	ADP
ftr-413	332	9	2/6/04	2/6/04	NUM
ftr-413	332	10	.	.	PUNCT
ftr-413	332	11	!	!	PUNCT
ftr-413	333	1	presumably	presumably	ADV
ftr-413	333	2	the	the	DET
ftr-413	333	3	costs	cost	NOUN
ftr-413	333	4	would	would	AUX
ftr-413	333	5	be	be	AUX
ftr-413	333	6	currently	currently	ADV
ftr-413	333	7	deductible	deductible	ADJ
ftr-413	333	8	if	if	SCONJ
ftr-413	333	9	they	they	PRON
ftr-413	333	10	were	be	AUX
ftr-413	333	11	covered	cover	VERB
ftr-413	333	12	by	by	ADP
ftr-413	333	13	§	§	PROPN
ftr-413	333	14	198	198	NUM
ftr-413	333	15	.	.	PUNCT
ftr-413	333	16	a.	a.	PROPN
ftr-413	333	17	rev	rev	PROPN
ftr-413	333	18	.	.	PUNCT
ftr-413	333	19	rul	rul	PROPN
ftr-413	333	20	.	.	PUNCT
ftr-413	334	1	2004	2004	NUM
ftr-413	334	2	-	-	SYM
ftr-413	334	3	17	17	NUM
ftr-413	334	4	,	,	PUNCT
ftr-413	334	5	2004	2004	NUM
ftr-413	334	6	-	-	SYM
ftr-413	334	7	8	8	NUM
ftr-413	334	8	i.r.b	i.r.b	NOUN
ftr-413	334	9	.	.	PUNCT
ftr-413	335	1	516	516	NUM
ftr-413	335	2	(	(	PUNCT
ftr-413	335	3	2/23/04	2/23/04	NUM
ftr-413	335	4	)	)	PUNCT
ftr-413	335	5	.	.	PUNCT
ftr-413	336	1	costs	cost	NOUN
ftr-413	336	2	paid	pay	VERB
ftr-413	336	3	or	or	CCONJ
ftr-413	336	4	incurred	incur	VERB
ftr-413	336	5	in	in	ADP
ftr-413	336	6	the	the	DET
ftr-413	336	7	taxable	taxable	ADJ
ftr-413	336	8	year	year	NOUN
ftr-413	336	9	to	to	PART
ftr-413	336	10	remediate	remediate	VERB
ftr-413	336	11	environmental	environmental	ADJ
ftr-413	336	12	contamination	contamination	NOUN
ftr-413	336	13	that	that	PRON
ftr-413	336	14	occurred	occur	VERB
ftr-413	336	15	in	in	ADP
ftr-413	336	16	prior	prior	ADJ
ftr-413	336	17	taxable	taxable	ADJ
ftr-413	336	18	years	year	NOUN
ftr-413	336	19	do	do	AUX
ftr-413	336	20	not	not	PART
ftr-413	336	21	qualify	qualify	VERB
ftr-413	336	22	for	for	ADP
ftr-413	336	23	treatment	treatment	NOUN
ftr-413	336	24	under	under	ADP
ftr-413	336	25	§	§	PROPN
ftr-413	336	26	1341	1341	NUM
ftr-413	336	27	.	.	PUNCT
ftr-413	337	1	b.	b.	PROPN
ftr-413	337	2	section	section	NOUN
ftr-413	337	3	308	308	NUM
ftr-413	337	4	of	of	ADP
ftr-413	337	5	the	the	DET
ftr-413	337	6	working	work	VERB
ftr-413	337	7	families	family	NOUN
ftr-413	337	8	act	act	VERB
ftr-413	337	9	of	of	ADP
ftr-413	337	10	2004	2004	NUM
ftr-413	337	11	extends	extend	VERB
ftr-413	337	12	the	the	DET
ftr-413	337	13	deduction	deduction	NOUN
ftr-413	337	14	of	of	ADP
ftr-413	337	15	environmental	environmental	ADJ
ftr-413	337	16	remediation	remediation	NOUN
ftr-413	337	17	costs	cost	NOUN
ftr-413	337	18	under	under	ADP
ftr-413	337	19	§	§	PROPN
ftr-413	337	20	198	198	NUM
ftr-413	337	21	for	for	ADP
ftr-413	337	22	two	two	NUM
ftr-413	337	23	years	year	NOUN
ftr-413	337	24	through	through	ADP
ftr-413	337	25	12/31/05	12/31/05	PROPN
ftr-413	337	26	.	.	PROPN
ftr-413	338	1	6	6	NUM
ftr-413	338	2	.	.	X
ftr-413	338	3	irs	irs	PROPN
ftr-413	338	4	identifies	identify	VERB
ftr-413	338	5	issues	issue	NOUN
ftr-413	338	6	to	to	PART
ftr-413	338	7	be	be	AUX
ftr-413	338	8	addressed	address	VERB
ftr-413	338	9	in	in	ADP
ftr-413	338	10	forthcoming	forthcoming	ADJ
ftr-413	338	11	proposed	propose	VERB
ftr-413	338	12	regulations	regulation	NOUN
ftr-413	338	13	on	on	ADP
ftr-413	338	14	tangible	tangible	ADJ
ftr-413	338	15	property	property	NOUN
ftr-413	338	16	costs	cost	NOUN
ftr-413	338	17	.	.	PUNCT
ftr-413	339	1	notice	notice	VERB
ftr-413	339	2	2004	2004	NUM
ftr-413	339	3	-	-	SYM
ftr-413	339	4	6	6	NUM
ftr-413	339	5	,	,	PUNCT
ftr-413	339	6	2004	2004	NUM
ftr-413	339	7	-	-	SYM
ftr-413	339	8	3	3	NUM
ftr-413	339	9	i.r.b	i.r.b	NOUN
ftr-413	339	10	.	.	PUNCT
ftr-413	340	1	308	308	NUM
ftr-413	340	2	(	(	PUNCT
ftr-413	340	3	1/20/04	1/20/04	NUM
ftr-413	340	4	)	)	PUNCT
ftr-413	340	5	.	.	PUNCT
ftr-413	341	1	these	these	DET
ftr-413	341	2	issues	issue	NOUN
ftr-413	341	3	include	include	VERB
ftr-413	341	4	[	[	X
ftr-413	341	5	using	use	VERB
ftr-413	341	6	the	the	DET
ftr-413	341	7	numbering	numbering	NOUN
ftr-413	341	8	from	from	ADP
ftr-413	341	9	the	the	DET
ftr-413	341	10	notice	notice	NOUN
ftr-413	341	11	]	]	PUNCT
ftr-413	341	12	:	:	PUNCT
ftr-413	341	13	(	(	PUNCT
ftr-413	341	14	1	1	X
ftr-413	341	15	)	)	PUNCT
ftr-413	341	16	what	what	PRON
ftr-413	341	17	general	general	ADJ
ftr-413	341	18	principles	principle	NOUN
ftr-413	341	19	of	of	ADP
ftr-413	341	20	capitalization	capitalization	NOUN
ftr-413	341	21	should	should	AUX
ftr-413	341	22	be	be	AUX
ftr-413	341	23	applied	apply	VERB
ftr-413	341	24	?	?	PUNCT
ftr-413	342	1	(	(	PUNCT
ftr-413	342	2	2	2	X
ftr-413	342	3	)	)	PUNCT
ftr-413	342	4	what	what	PRON
ftr-413	342	5	is	be	AUX
ftr-413	342	6	the	the	DET
ftr-413	342	7	appropriate	appropriate	ADJ
ftr-413	342	8	“	"	PUNCT
ftr-413	342	9	unit	unit	NOUN
ftr-413	342	10	of	of	ADP
ftr-413	342	11	property	property	NOUN
ftr-413	342	12	?	?	PUNCT
ftr-413	342	13	”	"	PUNCT
ftr-413	343	1	(	(	PUNCT
ftr-413	343	2	3	3	X
ftr-413	343	3	)	)	PUNCT
ftr-413	343	4	what	what	PRON
ftr-413	343	5	is	be	AUX
ftr-413	343	6	the	the	DET
ftr-413	343	7	starting	starting	NOUN
ftr-413	343	8	point	point	NOUN
ftr-413	343	9	for	for	ADP
ftr-413	343	10	determining	determine	VERB
ftr-413	343	11	whether	whether	SCONJ
ftr-413	343	12	property	property	NOUN
ftr-413	343	13	value	value	NOUN
ftr-413	343	14	is	be	AUX
ftr-413	343	15	increased	increase	VERB
ftr-413	343	16	or	or	CCONJ
ftr-413	343	17	useful	useful	ADJ
ftr-413	343	18	life	life	NOUN
ftr-413	343	19	is	be	AUX
ftr-413	343	20	prolonged	prolong	VERB
ftr-413	343	21	?	?	PUNCT
ftr-413	344	1	(	(	PUNCT
ftr-413	344	2	11	11	NUM
ftr-413	344	3	)	)	PUNCT
ftr-413	344	4	should	should	AUX
ftr-413	344	5	the	the	DET
ftr-413	344	6	regulations	regulation	NOUN
ftr-413	344	7	provide	provide	VERB
ftr-413	344	8	“	"	PUNCT
ftr-413	344	9	repair	repair	NOUN
ftr-413	344	10	allowance	allowance	NOUN
ftr-413	344	11	”	"	PUNCT
ftr-413	344	12	type	type	NOUN
ftr-413	344	13	rules	rule	NOUN
ftr-413	344	14	?	?	PUNCT
ftr-413	345	1	(	(	PUNCT
ftr-413	345	2	12	12	NUM
ftr-413	345	3	)	)	PUNCT
ftr-413	345	4	should	should	AUX
ftr-413	345	5	the	the	DET
ftr-413	345	6	regulations	regulation	NOUN
ftr-413	345	7	provide	provide	VERB
ftr-413	345	8	a	a	DET
ftr-413	345	9	de	de	X
ftr-413	345	10	minimis	minimis	NOUN
ftr-413	345	11	rule	rule	NOUN
ftr-413	345	12	?	?	PUNCT
ftr-413	346	1	(	(	PUNCT
ftr-413	346	2	13	13	NUM
ftr-413	346	3	)	)	PUNCT
ftr-413	346	4	when	when	SCONJ
ftr-413	346	5	should	should	AUX
ftr-413	346	6	the	the	DET
ftr-413	346	7	“	"	PUNCT
ftr-413	346	8	plan	plan	NOUN
ftr-413	346	9	of	of	ADP
ftr-413	346	10	rehabilitation	rehabilitation	NOUN
ftr-413	346	11	”	"	PUNCT
ftr-413	346	12	doctrine	doctrine	NOUN
ftr-413	346	13	be	be	AUX
ftr-413	346	14	applied	apply	VERB
ftr-413	346	15	?	?	PUNCT
ftr-413	347	1	(	(	PUNCT
ftr-413	347	2	15	15	NUM
ftr-413	347	3	)	)	PUNCT
ftr-413	347	4	are	be	AUX
ftr-413	347	5	there	there	PRON
ftr-413	347	6	circumstances	circumstance	NOUN
ftr-413	347	7	where	where	SCONJ
ftr-413	347	8	tax	tax	NOUN
ftr-413	347	9	treatment	treatment	NOUN
ftr-413	347	10	should	should	AUX
ftr-413	347	11	follow	follow	VERB
ftr-413	347	12	financial	financial	ADJ
ftr-413	347	13	or	or	CCONJ
ftr-413	347	14	regulatory	regulatory	ADJ
ftr-413	347	15	accounting	accounting	NOUN
ftr-413	347	16	treatment	treatment	NOUN
ftr-413	347	17	?	?	PUNCT
ftr-413	348	1	7	7	X
ftr-413	348	2	.	.	X
ftr-413	348	3	no	no	DET
ftr-413	348	4	indopco	indopco	ADJ
ftr-413	348	5	here	here	ADV
ftr-413	348	6	;	;	PUNCT
ftr-413	348	7	no	no	DET
ftr-413	348	8	§	§	PROPN
ftr-413	348	9	162(k	162(k	PROPN
ftr-413	348	10	)	)	PUNCT
ftr-413	348	11	either	either	ADV
ftr-413	348	12	.	.	PUNCT
ftr-413	349	1	chief	chief	ADJ
ftr-413	349	2	industries	industry	NOUN
ftr-413	349	3	v.	v.	ADP
ftr-413	349	4	commissioner	commissioner	PROPN
ftr-413	349	5	,	,	PUNCT
ftr-413	349	6	t.c	t.c	PROPN
ftr-413	349	7	.	.	PROPN
ftr-413	349	8	memo	memo	NOUN
ftr-413	349	9	.	.	PUNCT
ftr-413	350	1	2004	2004	NUM
ftr-413	350	2	-	-	SYM
ftr-413	350	3	45	45	NUM
ftr-413	350	4	(	(	PUNCT
ftr-413	350	5	3/2/04	3/2/04	NUM
ftr-413	350	6	)	)	PUNCT
ftr-413	350	7	.	.	PUNCT
ftr-413	351	1	the	the	DET
ftr-413	351	2	taxpayer	taxpayer	NOUN
ftr-413	351	3	paid	pay	VERB
ftr-413	351	4	its	its	PRON
ftr-413	351	5	former	former	ADJ
ftr-413	351	6	president	president	NOUN
ftr-413	351	7	/	/	SYM
ftr-413	351	8	shareholder	shareholder	NOUN
ftr-413	351	9	over	over	ADP
ftr-413	351	10	$	$	SYM
ftr-413	351	11	3	3	NUM
ftr-413	351	12	million	million	NUM
ftr-413	351	13	to	to	PART
ftr-413	351	14	settle	settle	VERB
ftr-413	351	15	various	various	ADJ
ftr-413	351	16	law	law	NOUN
ftr-413	351	17	suits	suit	NOUN
ftr-413	351	18	that	that	PRON
ftr-413	351	19	arose	arise	VERB
ftr-413	351	20	from	from	ADP
ftr-413	351	21	his	his	PRON
ftr-413	351	22	removal	removal	NOUN
ftr-413	351	23	as	as	ADP
ftr-413	351	24	president	president	NOUN
ftr-413	351	25	.	.	PUNCT
ftr-413	352	1	contemporaneously	contemporaneously	ADV
ftr-413	352	2	,	,	PUNCT
ftr-413	352	3	pursuant	pursuant	ADJ
ftr-413	352	4	to	to	ADP
ftr-413	352	5	the	the	DET
ftr-413	352	6	settlement	settlement	NOUN
ftr-413	352	7	,	,	PUNCT
ftr-413	352	8	the	the	DET
ftr-413	352	9	taxpayer	taxpayer	NOUN
ftr-413	352	10	corporation	corporation	NOUN
ftr-413	352	11	redeemed	redeem	VERB
ftr-413	352	12	the	the	DET
ftr-413	352	13	president	president	NOUN
ftr-413	352	14	/	/	SYM
ftr-413	352	15	shareholder	shareholder	NOUN
ftr-413	352	16	’s	’s	PART
ftr-413	352	17	stock	stock	NOUN
ftr-413	352	18	for	for	ADP
ftr-413	352	19	over	over	ADP
ftr-413	352	20	$	$	SYM
ftr-413	352	21	40	40	NUM
ftr-413	352	22	million	million	NUM
ftr-413	352	23	.	.	PUNCT
ftr-413	353	1	judge	judge	PROPN
ftr-413	353	2	laro	laro	PROPN
ftr-413	353	3	held	hold	VERB
ftr-413	353	4	that	that	SCONJ
ftr-413	353	5	the	the	DET
ftr-413	353	6	$	$	SYM
ftr-413	353	7	3	3	NUM
ftr-413	353	8	million	million	NUM
ftr-413	353	9	settlement	settlement	NOUN
ftr-413	353	10	was	be	AUX
ftr-413	353	11	an	an	DET
ftr-413	353	12	ordinary	ordinary	ADJ
ftr-413	353	13	and	and	CCONJ
ftr-413	353	14	necessary	necessary	ADJ
ftr-413	353	15	expense	expense	NOUN
ftr-413	353	16	deductible	deductible	ADJ
ftr-413	353	17	under	under	ADP
ftr-413	353	18	§	§	PROPN
ftr-413	353	19	162	162	NUM
ftr-413	353	20	,	,	PUNCT
ftr-413	353	21	rather	rather	ADV
ftr-413	353	22	than	than	ADP
ftr-413	353	23	a	a	DET
ftr-413	353	24	capital	capital	NOUN
ftr-413	353	25	expenditure	expenditure	NOUN
ftr-413	353	26	under	under	ADP
ftr-413	353	27	indopco	indopco	ADJ
ftr-413	353	28	,	,	PUNCT
ftr-413	353	29	because	because	SCONJ
ftr-413	353	30	the	the	DET
ftr-413	353	31	origin	origin	NOUN
ftr-413	353	32	of	of	ADP
ftr-413	353	33	the	the	DET
ftr-413	353	34	claim	claim	NOUN
ftr-413	353	35	was	be	AUX
ftr-413	353	36	the	the	DET
ftr-413	353	37	board	board	NOUN
ftr-413	353	38	of	of	ADP
ftr-413	353	39	director	director	NOUN
ftr-413	353	40	’s	’s	PART
ftr-413	353	41	decision	decision	NOUN
ftr-413	353	42	to	to	PART
ftr-413	353	43	remove	remove	VERB
ftr-413	353	44	the	the	DET
ftr-413	353	45	president	president	NOUN
ftr-413	353	46	.	.	PUNCT
ftr-413	354	1	section	section	NOUN
ftr-413	354	2	162(k	162(k	PROPN
ftr-413	354	3	)	)	PUNCT
ftr-413	354	4	did	do	AUX
ftr-413	354	5	not	not	PART
ftr-413	354	6	bar	bar	VERB
ftr-413	354	7	the	the	DET
ftr-413	354	8	deduction	deduction	NOUN
ftr-413	354	9	because	because	SCONJ
ftr-413	354	10	the	the	DET
ftr-413	354	11	payment	payment	NOUN
ftr-413	354	12	to	to	PART
ftr-413	354	13	settle	settle	VERB
ftr-413	354	14	the	the	DET
ftr-413	354	15	claims	claim	NOUN
ftr-413	354	16	relating	relate	VERB
ftr-413	354	17	to	to	ADP
ftr-413	354	18	the	the	DET
ftr-413	354	19	removal	removal	NOUN
ftr-413	354	20	of	of	ADP
ftr-413	354	21	the	the	DET
ftr-413	354	22	president	president	NOUN
ftr-413	354	23	/	/	SYM
ftr-413	354	24	shareholder	shareholder	NOUN
ftr-413	354	25	were	be	AUX
ftr-413	354	26	not	not	PART
ftr-413	354	27	associated	associate	VERB
ftr-413	354	28	with	with	ADP
ftr-413	354	29	or	or	CCONJ
ftr-413	354	30	related	relate	VERB
ftr-413	354	31	to	to	ADP
ftr-413	354	32	the	the	DET
ftr-413	354	33	redemption	redemption	NOUN
ftr-413	354	34	.	.	PUNCT
ftr-413	355	1	8	8	X
ftr-413	355	2	.	.	X
ftr-413	355	3	a	a	DET
ftr-413	355	4	solomon	solomon	PROPN
ftr-413	355	5	-	-	PUNCT
ftr-413	355	6	like	like	ADJ
ftr-413	355	7	decision	decision	NOUN
ftr-413	355	8	on	on	ADP
ftr-413	355	9	capitalization	capitalization	NOUN
ftr-413	355	10	.	.	PUNCT
ftr-413	356	1	putnam	putnam	PROPN
ftr-413	356	2	-	-	PUNCT
ftr-413	356	3	greene	greene	PROPN
ftr-413	356	4	financial	financial	PROPN
ftr-413	356	5	corp	corp	PROPN
ftr-413	356	6	.	.	PROPN
ftr-413	357	1	v.	v.	PROPN
ftr-413	357	2	united	united	PROPN
ftr-413	357	3	states	states	PROPN
ftr-413	357	4	,	,	PUNCT
ftr-413	357	5	308	308	NUM
ftr-413	357	6	f.supp.2d	f.supp.2d	NOUN
ftr-413	357	7	1374	1374	NUM
ftr-413	357	8	,	,	PUNCT
ftr-413	357	9	93	93	NUM
ftr-413	357	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	357	11	20041049	20041049	NUM
ftr-413	357	12	,	,	PUNCT
ftr-413	357	13	2004	2004	NUM
ftr-413	357	14	-	-	SYM
ftr-413	357	15	1	1	NUM
ftr-413	357	16	u.s.t.c	u.s.t.c	PROPN
ftr-413	357	17	.	.	PROPN
ftr-413	358	1	¶	¶	PROPN
ftr-413	358	2	50,178	50,178	NUM
ftr-413	358	3	(	(	PUNCT
ftr-413	358	4	m.d	m.d	PROPN
ftr-413	358	5	.	.	PROPN
ftr-413	358	6	ga	ga	PROPN
ftr-413	358	7	.	.	PROPN
ftr-413	358	8	2/6/04	2/6/04	NUM
ftr-413	358	9	)	)	PUNCT
ftr-413	358	10	.	.	PUNCT
ftr-413	359	1	the	the	DET
ftr-413	359	2	taxpayer	taxpayer	NOUN
ftr-413	359	3	,	,	PUNCT
ftr-413	359	4	a	a	DET
ftr-413	359	5	bank	bank	NOUN
ftr-413	359	6	holding	hold	VERB
ftr-413	359	7	company	company	NOUN
ftr-413	359	8	,	,	PUNCT
ftr-413	359	9	incurred	incur	VERB
ftr-413	359	10	legal	legal	ADJ
ftr-413	359	11	fees	fee	NOUN
ftr-413	359	12	to	to	PART
ftr-413	359	13	defend	defend	VERB
ftr-413	359	14	against	against	ADP
ftr-413	359	15	suits	suit	NOUN
ftr-413	359	16	by	by	ADP
ftr-413	359	17	minority	minority	NOUN
ftr-413	359	18	shareholders	shareholder	NOUN
ftr-413	359	19	in	in	ADP
ftr-413	359	20	a	a	DET
ftr-413	359	21	subsidiary	subsidiary	NOUN
ftr-413	359	22	.	.	PUNCT
ftr-413	360	1	legal	legal	ADJ
ftr-413	360	2	fees	fee	NOUN
ftr-413	360	3	relating	relate	VERB
ftr-413	360	4	to	to	ADP
ftr-413	360	5	disputes	dispute	NOUN
ftr-413	360	6	over	over	ADP
ftr-413	360	7	recapitalization	recapitalization	NOUN
ftr-413	360	8	attempts	attempt	NOUN
ftr-413	360	9	and	and	CCONJ
ftr-413	360	10	buy	buy	VERB
ftr-413	360	11	-	-	PUNCT
ftr-413	360	12	out	out	ADP
ftr-413	360	13	prices	price	NOUN
ftr-413	360	14	were	be	AUX
ftr-413	360	15	held	hold	VERB
ftr-413	360	16	to	to	PART
ftr-413	360	17	be	be	AUX
ftr-413	360	18	capital	capital	NOUN
ftr-413	360	19	expenditures	expenditure	NOUN
ftr-413	360	20	,	,	PUNCT
ftr-413	360	21	but	but	CCONJ
ftr-413	360	22	legal	legal	ADJ
ftr-413	360	23	fees	fee	NOUN
ftr-413	360	24	seeking	seek	VERB
ftr-413	360	25	damages	damage	NOUN
ftr-413	360	26	for	for	ADP
ftr-413	360	27	general	general	ADJ
ftr-413	360	28	mismanagement	mismanagement	NOUN
ftr-413	360	29	of	of	ADP
ftr-413	360	30	the	the	DET
ftr-413	360	31	subsidiary	subsidiary	NOUN
ftr-413	360	32	and	and	CCONJ
ftr-413	360	33	for	for	ADP
ftr-413	360	34	failure	failure	NOUN
ftr-413	360	35	to	to	ADP
ftr-413	360	36	60	60	NUM
ftr-413	360	37	florida	florida	PROPN
ftr-413	360	38	tax	tax	NOUN
ftr-413	360	39	review	review	NOUN
ftr-413	361	1	[	[	X
ftr-413	361	2	vol.7	vol.7	NOUN
ftr-413	361	3	:	:	PUNCT
ftr-413	361	4	si	si	ADJ
ftr-413	361	5	pay	pay	NOUN
ftr-413	361	6	dividends	dividend	NOUN
ftr-413	361	7	were	be	AUX
ftr-413	361	8	held	hold	VERB
ftr-413	361	9	to	to	PART
ftr-413	361	10	be	be	AUX
ftr-413	361	11	deductible	deductible	ADJ
ftr-413	361	12	as	as	ADP
ftr-413	361	13	ordinary	ordinary	ADJ
ftr-413	361	14	and	and	CCONJ
ftr-413	361	15	necessary	necessary	ADJ
ftr-413	361	16	business	business	NOUN
ftr-413	361	17	expenses	expense	NOUN
ftr-413	361	18	.	.	PUNCT
ftr-413	362	1	c.	c.	PROPN
ftr-413	362	2	reasonable	reasonable	PROPN
ftr-413	362	3	compensation	compensation	PROPN
ftr-413	362	4	1	1	NUM
ftr-413	362	5	.	.	PUNCT
ftr-413	362	6	tax	tax	NOUN
ftr-413	362	7	court	court	NOUN
ftr-413	362	8	distinguishes	distinguish	VERB
ftr-413	362	9	exacto	exacto	PROPN
ftr-413	362	10	spring	spring	NOUN
ftr-413	362	11	in	in	ADP
ftr-413	362	12	case	case	NOUN
ftr-413	362	13	appealable	appealable	NOUN
ftr-413	362	14	to	to	ADP
ftr-413	362	15	seventh	seventh	ADJ
ftr-413	362	16	circuit	circuit	NOUN
ftr-413	362	17	.	.	PUNCT
ftr-413	363	1	menard	menard	PROPN
ftr-413	363	2	,	,	PUNCT
ftr-413	363	3	inc	inc	PROPN
ftr-413	363	4	.	.	PROPN
ftr-413	364	1	v.	v.	PROPN
ftr-413	364	2	commissioner	commissioner	PROPN
ftr-413	364	3	,	,	PUNCT
ftr-413	364	4	t.c	t.c	PROPN
ftr-413	364	5	.	.	PROPN
ftr-413	364	6	memo	memo	NOUN
ftr-413	364	7	.	.	PUNCT
ftr-413	365	1	2004	2004	NUM
ftr-413	365	2	-	-	SYM
ftr-413	365	3	207	207	NUM
ftr-413	365	4	(	(	PUNCT
ftr-413	365	5	9/16/04	9/16/04	NUM
ftr-413	365	6	)	)	PUNCT
ftr-413	365	7	,	,	PUNCT
ftr-413	365	8	reconsideration	reconsideration	NOUN
ftr-413	365	9	denied	deny	VERB
ftr-413	365	10	,	,	PUNCT
ftr-413	365	11	t.c	t.c	PROPN
ftr-413	365	12	.	.	PROPN
ftr-413	365	13	memo	memo	NOUN
ftr-413	365	14	.	.	PUNCT
ftr-413	366	1	2005	2005	NUM
ftr-413	366	2	-	-	SYM
ftr-413	366	3	3	3	NUM
ftr-413	366	4	(	(	PUNCT
ftr-413	366	5	1/6/05	1/6/05	NUM
ftr-413	366	6	)	)	PUNCT
ftr-413	366	7	.	.	PUNCT
ftr-413	367	1	in	in	ADP
ftr-413	367	2	this	this	DET
ftr-413	367	3	decision	decision	NOUN
ftr-413	367	4	,	,	PUNCT
ftr-413	367	5	appealable	appealable	ADJ
ftr-413	367	6	to	to	ADP
ftr-413	367	7	the	the	DET
ftr-413	367	8	seventh	seventh	ADJ
ftr-413	367	9	circuit	circuit	NOUN
ftr-413	367	10	and	and	CCONJ
ftr-413	367	11	presumably	presumably	ADV
ftr-413	367	12	governed	govern	VERB
ftr-413	367	13	by	by	ADP
ftr-413	367	14	the	the	DET
ftr-413	367	15	“	"	PUNCT
ftr-413	367	16	hypothetical	hypothetical	ADJ
ftr-413	367	17	independent	independent	ADJ
ftr-413	367	18	investor	investor	NOUN
ftr-413	367	19	”	"	PUNCT
ftr-413	367	20	test	test	NOUN
ftr-413	367	21	of	of	ADP
ftr-413	367	22	exacto	exacto	PROPN
ftr-413	367	23	spring	spring	PROPN
ftr-413	367	24	corp	corp	PROPN
ftr-413	367	25	.	.	PROPN
ftr-413	368	1	v.	v.	PROPN
ftr-413	368	2	commissioner	commissioner	PROPN
ftr-413	368	3	,	,	PUNCT
ftr-413	368	4	196	196	NUM
ftr-413	368	5	f.3d	f.3d	NUM
ftr-413	368	6	833	833	NUM
ftr-413	368	7	(	(	PUNCT
ftr-413	368	8	7th	7th	ADJ
ftr-413	368	9	cir	cir	NOUN
ftr-413	368	10	.	.	PROPN
ftr-413	368	11	1999	1999	NUM
ftr-413	368	12	)	)	PUNCT
ftr-413	369	1	,	,	PUNCT
ftr-413	369	2	judge	judge	NOUN
ftr-413	369	3	marvel	marvel	NOUN
ftr-413	369	4	nevertheless	nevertheless	ADV
ftr-413	369	5	used	use	VERB
ftr-413	369	6	compensation	compensation	NOUN
ftr-413	369	7	for	for	ADP
ftr-413	369	8	ceos	ceo	NOUN
ftr-413	369	9	of	of	ADP
ftr-413	369	10	comparable	comparable	ADJ
ftr-413	369	11	publicly	publicly	ADV
ftr-413	369	12	-	-	PUNCT
ftr-413	369	13	traded	trade	VERB
ftr-413	369	14	corporations	corporation	NOUN
ftr-413	369	15	to	to	PART
ftr-413	369	16	disallow	disallow	VERB
ftr-413	369	17	deduction	deduction	NOUN
ftr-413	369	18	of	of	ADP
ftr-413	369	19	$	$	SYM
ftr-413	369	20	13	13	NUM
ftr-413	369	21	million	million	NUM
ftr-413	369	22	of	of	ADP
ftr-413	369	23	the	the	DET
ftr-413	369	24	$	$	SYM
ftr-413	369	25	20	20	NUM
ftr-413	369	26	million	million	NUM
ftr-413	369	27	of	of	ADP
ftr-413	369	28	compensation	compensation	NOUN
ftr-413	369	29	paid	pay	VERB
ftr-413	369	30	to	to	ADP
ftr-413	369	31	the	the	DET
ftr-413	369	32	john	john	PROPN
ftr-413	369	33	r.	r.	PROPN
ftr-413	369	34	menard	menard	PROPN
ftr-413	369	35	,	,	PUNCT
ftr-413	369	36	the	the	DET
ftr-413	369	37	ceo	ceo	NOUN
ftr-413	369	38	and	and	CCONJ
ftr-413	369	39	owner	owner	NOUN
ftr-413	369	40	of	of	ADP
ftr-413	369	41	89	89	NUM
ftr-413	369	42	percent	percent	NOUN
ftr-413	369	43	of	of	ADP
ftr-413	369	44	taxpayer	taxpayer	NOUN
ftr-413	369	45	’s	’s	PART
ftr-413	369	46	stock	stock	NOUN
ftr-413	369	47	.	.	PUNCT
ftr-413	369	48	!	!	PUNCT
ftr-413	370	1	judge	judge	PROPN
ftr-413	370	2	marvel	marvel	PROPN
ftr-413	370	3	relied	rely	VERB
ftr-413	370	4	on	on	ADP
ftr-413	370	5	language	language	NOUN
ftr-413	370	6	in	in	ADP
ftr-413	370	7	reg	reg	NOUN
ftr-413	370	8	.	.	PUNCT
ftr-413	371	1	§	§	PROPN
ftr-413	371	2	1.162	1.162	NUM
ftr-413	371	3	-	-	PUNCT
ftr-413	371	4	7(b)(3	7(b)(3	NUM
ftr-413	371	5	)	)	PUNCT
ftr-413	371	6	–	–	PUNCT
ftr-413	371	7	not	not	PART
ftr-413	371	8	discussed	discuss	VERB
ftr-413	371	9	in	in	ADP
ftr-413	371	10	exacto	exacto	PROPN
ftr-413	371	11	spring	spring	NOUN
ftr-413	371	12	–	–	PUNCT
ftr-413	371	13	which	which	PRON
ftr-413	371	14	provides	provide	VERB
ftr-413	371	15	,	,	PUNCT
ftr-413	371	16	“	"	PUNCT
ftr-413	371	17	in	in	ADP
ftr-413	371	18	any	any	DET
ftr-413	371	19	event	event	NOUN
ftr-413	371	20	the	the	DET
ftr-413	371	21	allowance	allowance	NOUN
ftr-413	371	22	for	for	ADP
ftr-413	371	23	the	the	DET
ftr-413	371	24	compensation	compensation	NOUN
ftr-413	371	25	paid	pay	VERB
ftr-413	371	26	may	may	AUX
ftr-413	371	27	not	not	PART
ftr-413	371	28	exceed	exceed	VERB
ftr-413	371	29	what	what	PRON
ftr-413	371	30	is	be	AUX
ftr-413	371	31	reasonable	reasonable	ADJ
ftr-413	371	32	under	under	ADP
ftr-413	371	33	all	all	DET
ftr-413	371	34	the	the	DET
ftr-413	371	35	circumstances	circumstance	NOUN
ftr-413	371	36	.	.	PUNCT
ftr-413	372	1	it	it	PRON
ftr-413	372	2	is	be	AUX
ftr-413	372	3	,	,	PUNCT
ftr-413	372	4	in	in	ADP
ftr-413	372	5	general	general	ADJ
ftr-413	372	6	,	,	PUNCT
ftr-413	372	7	just	just	ADV
ftr-413	372	8	to	to	PART
ftr-413	372	9	assume	assume	VERB
ftr-413	372	10	that	that	SCONJ
ftr-413	372	11	reasonable	reasonable	ADJ
ftr-413	372	12	and	and	CCONJ
ftr-413	372	13	true	true	ADJ
ftr-413	372	14	compensation	compensation	NOUN
ftr-413	372	15	is	be	AUX
ftr-413	372	16	only	only	ADV
ftr-413	372	17	such	such	ADJ
ftr-413	372	18	amount	amount	NOUN
ftr-413	372	19	as	as	SCONJ
ftr-413	372	20	would	would	AUX
ftr-413	372	21	ordinarily	ordinarily	ADV
ftr-413	372	22	be	be	AUX
ftr-413	372	23	paid	pay	VERB
ftr-413	372	24	for	for	ADP
ftr-413	372	25	like	like	INTJ
ftr-413	372	26	services	service	NOUN
ftr-413	372	27	by	by	ADP
ftr-413	372	28	like	like	ADP
ftr-413	372	29	enterprises	enterprise	NOUN
ftr-413	372	30	under	under	ADP
ftr-413	372	31	like	like	ADJ
ftr-413	372	32	circumstances	circumstance	NOUN
ftr-413	372	33	.	.	PUNCT
ftr-413	372	34	”	"	PUNCT
ftr-413	373	1	a.	a.	NOUN
ftr-413	373	2	on	on	ADP
ftr-413	373	3	reconsideration	reconsideration	NOUN
ftr-413	373	4	,	,	PUNCT
ftr-413	373	5	t.c	t.c	PROPN
ftr-413	373	6	.	.	PROPN
ftr-413	373	7	memo	memo	NOUN
ftr-413	373	8	.	.	PUNCT
ftr-413	374	1	2005	2005	NUM
ftr-413	374	2	-	-	SYM
ftr-413	374	3	3	3	NUM
ftr-413	374	4	(	(	PUNCT
ftr-413	374	5	1/6/05	1/6/05	NUM
ftr-413	374	6	)	)	PUNCT
ftr-413	374	7	.	.	PUNCT
ftr-413	375	1	in	in	ADP
ftr-413	375	2	denying	deny	VERB
ftr-413	375	3	taxpayer	taxpayer	NOUN
ftr-413	375	4	’s	’s	PART
ftr-413	375	5	motion	motion	NOUN
ftr-413	375	6	for	for	ADP
ftr-413	375	7	reconsideration	reconsideration	NOUN
ftr-413	375	8	,	,	PUNCT
ftr-413	375	9	judge	judge	NOUN
ftr-413	375	10	marvel	marvel	PROPN
ftr-413	375	11	reiterated	reiterate	VERB
ftr-413	375	12	–	–	PUNCT
ftr-413	375	13	as	as	ADP
ftr-413	375	14	an	an	DET
ftr-413	375	15	alternative	alternative	ADJ
ftr-413	375	16	ground	ground	NOUN
ftr-413	375	17	for	for	ADP
ftr-413	375	18	her	her	PRON
ftr-413	375	19	decision	decision	NOUN
ftr-413	375	20	–	–	PUNCT
ftr-413	375	21	that	that	PRON
ftr-413	375	22	taxpayer	taxpayer	NOUN
ftr-413	375	23	did	do	AUX
ftr-413	375	24	not	not	PART
ftr-413	375	25	intend	intend	VERB
ftr-413	375	26	that	that	SCONJ
ftr-413	375	27	its	its	PRON
ftr-413	375	28	payment	payment	NOUN
ftr-413	375	29	to	to	ADP
ftr-413	375	30	mr	mr	PROPN
ftr-413	375	31	.	.	PROPN
ftr-413	375	32	menard	menard	PROPN
ftr-413	375	33	of	of	ADP
ftr-413	375	34	“	"	PUNCT
ftr-413	375	35	5	5	NUM
ftr-413	375	36	percent	percent	NOUN
ftr-413	375	37	of	of	ADP
ftr-413	375	38	pretax	pretax	ADJ
ftr-413	375	39	profits	profit	NOUN
ftr-413	375	40	”	"	PUNCT
ftr-413	375	41	was	be	AUX
ftr-413	375	42	“	"	PUNCT
ftr-413	375	43	purely	purely	ADV
ftr-413	375	44	for	for	ADP
ftr-413	375	45	services	service	NOUN
ftr-413	375	46	”	"	PUNCT
ftr-413	375	47	in	in	ADP
ftr-413	375	48	light	light	NOUN
ftr-413	375	49	of	of	ADP
ftr-413	375	50	(	(	PUNCT
ftr-413	375	51	1	1	X
ftr-413	375	52	)	)	PUNCT
ftr-413	375	53	its	its	PRON
ftr-413	375	54	never	never	ADV
ftr-413	375	55	having	having	AUX
ftr-413	375	56	paid	pay	VERB
ftr-413	375	57	a	a	DET
ftr-413	375	58	dividend	dividend	NOUN
ftr-413	375	59	,	,	PUNCT
ftr-413	375	60	(	(	PUNCT
ftr-413	375	61	2	2	X
ftr-413	375	62	)	)	PUNCT
ftr-413	375	63	the	the	DET
ftr-413	375	64	existence	existence	NOUN
ftr-413	375	65	of	of	ADP
ftr-413	375	66	a	a	DET
ftr-413	375	67	reimbursement	reimbursement	NOUN
ftr-413	375	68	agreement	agreement	NOUN
ftr-413	375	69	should	should	AUX
ftr-413	375	70	any	any	DET
ftr-413	375	71	portion	portion	NOUN
ftr-413	375	72	of	of	ADP
ftr-413	375	73	the	the	DET
ftr-413	375	74	compensation	compensation	NOUN
ftr-413	375	75	be	be	AUX
ftr-413	375	76	found	find	VERB
ftr-413	375	77	excessive	excessive	ADJ
ftr-413	375	78	,	,	PUNCT
ftr-413	375	79	and	and	CCONJ
ftr-413	375	80	(	(	PUNCT
ftr-413	375	81	3	3	X
ftr-413	375	82	)	)	PUNCT
ftr-413	375	83	the	the	DET
ftr-413	375	84	failure	failure	NOUN
ftr-413	375	85	of	of	ADP
ftr-413	375	86	the	the	DET
ftr-413	375	87	board	board	NOUN
ftr-413	375	88	of	of	ADP
ftr-413	375	89	directors	director	NOUN
ftr-413	375	90	to	to	PART
ftr-413	375	91	make	make	VERB
ftr-413	375	92	any	any	DET
ftr-413	375	93	effort	effort	NOUN
ftr-413	375	94	to	to	PART
ftr-413	375	95	evaluate	evaluate	VERB
ftr-413	375	96	whether	whether	SCONJ
ftr-413	375	97	the	the	DET
ftr-413	375	98	bonus	bonus	NOUN
ftr-413	375	99	would	would	AUX
ftr-413	375	100	make	make	VERB
ftr-413	375	101	mr	mr	PROPN
ftr-413	375	102	.	.	PROPN
ftr-413	375	103	menard	menard	PROPN
ftr-413	375	104	’s	’s	PART
ftr-413	375	105	total	total	PROPN
ftr-413	375	106	compensation	compensation	PROPN
ftr-413	375	107	excessive	excessive	ADJ
ftr-413	375	108	.	.	PUNCT
ftr-413	376	1	2	2	X
ftr-413	376	2	.	.	X
ftr-413	376	3	taxpayers	taxpayer	NOUN
ftr-413	376	4	who	who	PRON
ftr-413	376	5	receive	receive	VERB
ftr-413	376	6	w-2	w-2	NOUN
ftr-413	376	7	forms	form	NOUN
ftr-413	376	8	that	that	PRON
ftr-413	376	9	do	do	AUX
ftr-413	376	10	not	not	PART
ftr-413	376	11	correctly	correctly	ADV
ftr-413	376	12	reflect	reflect	VERB
ftr-413	376	13	income	income	NOUN
ftr-413	376	14	will	will	AUX
ftr-413	376	15	be	be	AUX
ftr-413	376	16	penalized	penalize	VERB
ftr-413	376	17	for	for	ADP
ftr-413	376	18	filing	filing	NOUN
ftr-413	376	19	returns	return	NOUN
ftr-413	376	20	that	that	PRON
ftr-413	376	21	reflect	reflect	VERB
ftr-413	376	22	the	the	DET
ftr-413	376	23	w-2	w-2	NOUN
ftr-413	376	24	amounts	amount	NOUN
ftr-413	376	25	.	.	PUNCT
ftr-413	377	1	williams	williams	PROPN
ftr-413	377	2	v.	v.	PROPN
ftr-413	377	3	commissioner	commissioner	PROPN
ftr-413	377	4	,	,	PUNCT
ftr-413	377	5	120	120	NUM
ftr-413	377	6	fed	fed	PROPN
ftr-413	377	7	.	.	PUNCT
ftr-413	378	1	appx	appx	PROPN
ftr-413	378	2	.	.	PROPN
ftr-413	379	1	289	289	NUM
ftr-413	379	2	(	(	PUNCT
ftr-413	379	3	10th	10th	ADJ
ftr-413	379	4	cir	cir	NOUN
ftr-413	379	5	.	.	PUNCT
ftr-413	380	1	1/26/05	1/26/05	NUM
ftr-413	380	2	)	)	PUNCT
ftr-413	380	3	.	.	PUNCT
ftr-413	381	1	taxpayer	taxpayer	NOUN
ftr-413	381	2	was	be	AUX
ftr-413	381	3	employed	employ	VERB
ftr-413	381	4	as	as	ADP
ftr-413	381	5	a	a	DET
ftr-413	381	6	staff	staff	NOUN
ftr-413	381	7	radiation	radiation	NOUN
ftr-413	381	8	therapist	therapist	NOUN
ftr-413	381	9	for	for	ADP
ftr-413	381	10	a	a	DET
ftr-413	381	11	medical	medical	ADJ
ftr-413	381	12	corporation	corporation	NOUN
ftr-413	381	13	owned	own	VERB
ftr-413	381	14	by	by	ADP
ftr-413	381	15	two	two	NUM
ftr-413	381	16	physicians	physician	NOUN
ftr-413	381	17	who	who	PRON
ftr-413	381	18	were	be	AUX
ftr-413	381	19	married	married	ADJ
ftr-413	381	20	to	to	ADP
ftr-413	381	21	one	one	NUM
ftr-413	381	22	another	another	DET
ftr-413	381	23	.	.	PUNCT
ftr-413	382	1	taxpayer	taxpayer	NOUN
ftr-413	382	2	and	and	CCONJ
ftr-413	382	3	her	her	PRON
ftr-413	382	4	husband	husband	NOUN
ftr-413	382	5	became	become	VERB
ftr-413	382	6	close	close	ADJ
ftr-413	382	7	friends	friend	NOUN
ftr-413	382	8	with	with	ADP
ftr-413	382	9	the	the	DET
ftr-413	382	10	physicians	physician	NOUN
ftr-413	382	11	.	.	PUNCT
ftr-413	383	1	the	the	DET
ftr-413	383	2	corporation	corporation	NOUN
ftr-413	383	3	expanded	expand	VERB
ftr-413	383	4	and	and	CCONJ
ftr-413	383	5	opened	open	VERB
ftr-413	383	6	cancer	cancer	NOUN
ftr-413	383	7	treatment	treatment	NOUN
ftr-413	383	8	centers	center	NOUN
ftr-413	383	9	in	in	ADP
ftr-413	383	10	multiple	multiple	ADJ
ftr-413	383	11	geographical	geographical	ADJ
ftr-413	383	12	locations	location	NOUN
ftr-413	383	13	,	,	PUNCT
ftr-413	383	14	and	and	CCONJ
ftr-413	383	15	taxpayer	taxpayer	NOUN
ftr-413	383	16	supervised	supervise	VERB
ftr-413	383	17	all	all	PRON
ftr-413	383	18	of	of	ADP
ftr-413	383	19	the	the	DET
ftr-413	383	20	corporation	corporation	NOUN
ftr-413	383	21	’s	’s	PART
ftr-413	383	22	radiation	radiation	NOUN
ftr-413	383	23	therapists	therapist	NOUN
ftr-413	383	24	.	.	PUNCT
ftr-413	384	1	for	for	ADP
ftr-413	384	2	the	the	DET
ftr-413	384	3	years	year	NOUN
ftr-413	384	4	1993	1993	NUM
ftr-413	384	5	,	,	PUNCT
ftr-413	384	6	1994	1994	NUM
ftr-413	384	7	and	and	CCONJ
ftr-413	384	8	1995	1995	NUM
ftr-413	384	9	,	,	PUNCT
ftr-413	384	10	taxpayer	taxpayer	NOUN
ftr-413	384	11	received	receive	VERB
ftr-413	384	12	payments	payment	NOUN
ftr-413	384	13	of	of	ADP
ftr-413	384	14	$	$	SYM
ftr-413	384	15	25,000	25,000	NUM
ftr-413	384	16	,	,	PUNCT
ftr-413	384	17	$	$	SYM
ftr-413	384	18	35,000	35,000	NUM
ftr-413	384	19	and	and	CCONJ
ftr-413	384	20	$	$	SYM
ftr-413	384	21	35,000	35,000	NUM
ftr-413	384	22	respectively	respectively	ADV
ftr-413	384	23	that	that	PRON
ftr-413	384	24	were	be	AUX
ftr-413	384	25	not	not	PART
ftr-413	384	26	included	include	VERB
ftr-413	384	27	on	on	ADP
ftr-413	384	28	her	her	PRON
ftr-413	384	29	w-2	w-2	NOUN
ftr-413	384	30	forms	form	NOUN
ftr-413	384	31	.	.	PUNCT
ftr-413	385	1	taxpayer	taxpayer	NOUN
ftr-413	385	2	left	leave	VERB
ftr-413	385	3	her	her	PRON
ftr-413	385	4	employment	employment	NOUN
ftr-413	385	5	in	in	ADP
ftr-413	385	6	1996	1996	NUM
ftr-413	385	7	,	,	PUNCT
ftr-413	385	8	following	follow	VERB
ftr-413	385	9	the	the	DET
ftr-413	385	10	firing	firing	NOUN
ftr-413	385	11	of	of	ADP
ftr-413	385	12	her	her	PRON
ftr-413	385	13	sister	sister	NOUN
ftr-413	385	14	.	.	PUNCT
ftr-413	386	1	in	in	ADP
ftr-413	386	2	early	early	ADJ
ftr-413	386	3	1997	1997	NUM
ftr-413	386	4	,	,	PUNCT
ftr-413	386	5	taxpayer	taxpayer	NOUN
ftr-413	386	6	was	be	AUX
ftr-413	386	7	furnished	furnish	VERB
ftr-413	386	8	with	with	ADP
ftr-413	386	9	corrected	correct	VERB
ftr-413	386	10	w-2	w-2	NOUN
ftr-413	386	11	forms	form	NOUN
ftr-413	386	12	that	that	PRON
ftr-413	386	13	included	include	VERB
ftr-413	386	14	the	the	DET
ftr-413	386	15	payments	payment	NOUN
ftr-413	386	16	.	.	PUNCT
ftr-413	387	1	2005	2005	NUM
ftr-413	387	2	]	]	PUNCT
ftr-413	387	3	recent	recent	ADJ
ftr-413	387	4	developments	development	NOUN
ftr-413	387	5	in	in	ADP
ftr-413	387	6	federal	federal	ADJ
ftr-413	387	7	income	income	NOUN
ftr-413	387	8	taxation	taxation	NOUN
ftr-413	387	9	61	61	NUM
ftr-413	387	10	the	the	DET
ftr-413	387	11	court	court	NOUN
ftr-413	387	12	held	hold	VERB
ftr-413	387	13	that	that	SCONJ
ftr-413	387	14	the	the	DET
ftr-413	387	15	payments	payment	NOUN
ftr-413	387	16	were	be	AUX
ftr-413	387	17	not	not	PART
ftr-413	387	18	“	"	PUNCT
ftr-413	387	19	gifts	gift	NOUN
ftr-413	387	20	”	"	PUNCT
ftr-413	387	21	because	because	SCONJ
ftr-413	387	22	§	§	PROPN
ftr-413	387	23	102(c	102(c	PROPN
ftr-413	387	24	)	)	PUNCT
ftr-413	387	25	precludes	preclude	VERB
ftr-413	387	26	such	such	ADJ
ftr-413	387	27	treatment	treatment	NOUN
ftr-413	387	28	,	,	PUNCT
ftr-413	387	29	and	and	CCONJ
ftr-413	387	30	the	the	DET
ftr-413	387	31	imposition	imposition	NOUN
ftr-413	387	32	of	of	ADP
ftr-413	387	33	the	the	DET
ftr-413	387	34	§	§	PROPN
ftr-413	387	35	6662	6662	NUM
ftr-413	387	36	negligence	negligence	NOUN
ftr-413	387	37	penalty	penalty	NOUN
ftr-413	387	38	was	be	AUX
ftr-413	387	39	upheld	uphold	VERB
ftr-413	387	40	.	.	PUNCT
ftr-413	388	1	d.	d.	PROPN
ftr-413	388	2	miscellaneous	miscellaneous	PROPN
ftr-413	388	3	expenses	expense	VERB
ftr-413	388	4	1	1	NUM
ftr-413	388	5	.	.	PUNCT
ftr-413	389	1	the	the	DET
ftr-413	389	2	irs	irs	PROPN
ftr-413	389	3	never	never	ADV
ftr-413	389	4	seems	seem	VERB
ftr-413	389	5	able	able	ADJ
ftr-413	389	6	to	to	PART
ftr-413	389	7	catch	catch	VERB
ftr-413	389	8	up	up	ADP
ftr-413	389	9	with	with	ADP
ftr-413	389	10	the	the	DET
ftr-413	389	11	movements	movement	NOUN
ftr-413	389	12	in	in	ADP
ftr-413	389	13	the	the	DET
ftr-413	389	14	price	price	NOUN
ftr-413	389	15	of	of	ADP
ftr-413	389	16	gasoline	gasoline	NOUN
ftr-413	389	17	,	,	PUNCT
ftr-413	389	18	and	and	CCONJ
ftr-413	389	19	more	more	ADV
ftr-413	389	20	tinkering	tinkering	ADJ
ftr-413	389	21	is	be	AUX
ftr-413	389	22	in	in	ADP
ftr-413	389	23	store	store	NOUN
ftr-413	389	24	for	for	ADP
ftr-413	389	25	2005	2005	NUM
ftr-413	389	26	.	.	PUNCT
ftr-413	390	1	rev	rev	PROPN
ftr-413	390	2	.	.	PROPN
ftr-413	390	3	proc	proc	PROPN
ftr-413	390	4	.	.	PUNCT
ftr-413	391	1	2004	2004	NUM
ftr-413	391	2	-	-	SYM
ftr-413	391	3	64	64	NUM
ftr-413	391	4	,	,	PUNCT
ftr-413	391	5	2004	2004	NUM
ftr-413	391	6	-	-	SYM
ftr-413	391	7	49	49	NUM
ftr-413	391	8	i.r.b	i.r.b	NOUN
ftr-413	391	9	.	.	PUNCT
ftr-413	392	1	898	898	NUM
ftr-413	392	2	(	(	PUNCT
ftr-413	392	3	12/6/04	12/6/04	NUM
ftr-413	392	4	)	)	PUNCT
ftr-413	392	5	,	,	PUNCT
ftr-413	392	6	superseding	supersede	VERB
ftr-413	392	7	rev	rev	PROPN
ftr-413	392	8	.	.	PROPN
ftr-413	392	9	proc	proc	PROPN
ftr-413	392	10	.	.	PUNCT
ftr-413	393	1	2003	2003	NUM
ftr-413	393	2	-	-	SYM
ftr-413	393	3	76	76	NUM
ftr-413	393	4	,	,	PUNCT
ftr-413	393	5	200343	200343	NUM
ftr-413	393	6	i.r.b	i.r.b	NOUN
ftr-413	393	7	.	.	PUNCT
ftr-413	394	1	924	924	X
ftr-413	394	2	.	.	PUNCT
ftr-413	395	1	the	the	DET
ftr-413	395	2	optional	optional	ADJ
ftr-413	395	3	standard	standard	ADJ
ftr-413	395	4	mileage	mileage	NOUN
ftr-413	395	5	rate	rate	NOUN
ftr-413	395	6	for	for	ADP
ftr-413	395	7	business	business	NOUN
ftr-413	395	8	use	use	NOUN
ftr-413	395	9	of	of	ADP
ftr-413	395	10	automobiles	automobile	NOUN
ftr-413	395	11	will	will	AUX
ftr-413	395	12	increase	increase	VERB
ftr-413	395	13	on	on	ADP
ftr-413	395	14	1/1/05	1/1/05	NUM
ftr-413	395	15	from	from	ADP
ftr-413	395	16	37.5	37.5	NUM
ftr-413	395	17	cents	cent	NOUN
ftr-413	395	18	per	per	ADP
ftr-413	395	19	mile	mile	NOUN
ftr-413	395	20	to	to	ADP
ftr-413	395	21	40.5	40.5	NUM
ftr-413	395	22	cents	cent	NOUN
ftr-413	395	23	per	per	ADP
ftr-413	395	24	mile	mile	NOUN
ftr-413	395	25	;	;	PUNCT
ftr-413	395	26	the	the	DET
ftr-413	395	27	mileage	mileage	NOUN
ftr-413	395	28	rate	rate	NOUN
ftr-413	395	29	for	for	ADP
ftr-413	395	30	medical	medical	ADJ
ftr-413	395	31	and	and	CCONJ
ftr-413	395	32	moving	moving	NOUN
ftr-413	395	33	will	will	AUX
ftr-413	395	34	increase	increase	VERB
ftr-413	395	35	from	from	ADP
ftr-413	395	36	14	14	NUM
ftr-413	395	37	cents	cent	NOUN
ftr-413	395	38	per	per	ADP
ftr-413	395	39	mile	mile	NOUN
ftr-413	395	40	to	to	ADP
ftr-413	395	41	15	15	NUM
ftr-413	395	42	cents	cent	NOUN
ftr-413	395	43	per	per	ADP
ftr-413	395	44	mile	mile	NOUN
ftr-413	395	45	;	;	PUNCT
ftr-413	395	46	and	and	CCONJ
ftr-413	395	47	the	the	DET
ftr-413	395	48	mileage	mileage	NOUN
ftr-413	395	49	rate	rate	NOUN
ftr-413	395	50	for	for	ADP
ftr-413	395	51	giving	give	VERB
ftr-413	395	52	services	service	NOUN
ftr-413	395	53	to	to	ADP
ftr-413	395	54	a	a	DET
ftr-413	395	55	charitable	charitable	ADJ
ftr-413	395	56	organization	organization	NOUN
ftr-413	395	57	will	will	AUX
ftr-413	395	58	remain	remain	VERB
ftr-413	395	59	at	at	ADP
ftr-413	395	60	14	14	NUM
ftr-413	395	61	cents	cent	NOUN
ftr-413	395	62	per	per	ADP
ftr-413	395	63	mile	mile	NOUN
ftr-413	395	64	.	.	PUNCT
ftr-413	395	65	!	!	PUNCT
ftr-413	396	1	query	query	VERB
ftr-413	396	2	whether	whether	SCONJ
ftr-413	396	3	increasing	increase	VERB
ftr-413	396	4	the	the	DET
ftr-413	396	5	deduction	deduction	NOUN
ftr-413	396	6	for	for	ADP
ftr-413	396	7	driving	drive	VERB
ftr-413	396	8	to	to	ADP
ftr-413	396	9	the	the	DET
ftr-413	396	10	doctor	doctor	NOUN
ftr-413	396	11	so	so	ADV
ftr-413	396	12	it	it	PRON
ftr-413	396	13	is	be	AUX
ftr-413	396	14	now	now	ADV
ftr-413	396	15	greater	great	ADJ
ftr-413	396	16	than	than	ADP
ftr-413	396	17	the	the	DET
ftr-413	396	18	deduction	deduction	NOUN
ftr-413	396	19	for	for	ADP
ftr-413	396	20	driving	drive	VERB
ftr-413	396	21	to	to	ADP
ftr-413	396	22	the	the	DET
ftr-413	396	23	charitable	charitable	ADJ
ftr-413	396	24	board	board	NOUN
ftr-413	396	25	meeting	meeting	NOUN
ftr-413	396	26	–	–	PUNCT
ftr-413	396	27	in	in	ADP
ftr-413	396	28	2003	2003	NUM
ftr-413	396	29	,	,	PUNCT
ftr-413	396	30	the	the	DET
ftr-413	396	31	deduction	deduction	NOUN
ftr-413	396	32	for	for	ADP
ftr-413	396	33	medical	medical	ADJ
ftr-413	396	34	mileage	mileage	NOUN
ftr-413	396	35	was	be	AUX
ftr-413	396	36	less	less	ADJ
ftr-413	396	37	than	than	ADP
ftr-413	396	38	charitable	charitable	ADJ
ftr-413	396	39	mileage	mileage	NOUN
ftr-413	396	40	–	–	PUNCT
ftr-413	396	41	is	be	AUX
ftr-413	396	42	because	because	SCONJ
ftr-413	396	43	many	many	ADJ
ftr-413	396	44	more	more	ADJ
ftr-413	396	45	taxpayers	taxpayer	NOUN
ftr-413	396	46	deduct	deduct	VERB
ftr-413	396	47	charitable	charitable	ADJ
ftr-413	396	48	miles	mile	NOUN
ftr-413	396	49	than	than	ADP
ftr-413	396	50	medical	medical	ADJ
ftr-413	396	51	miles	mile	NOUN
ftr-413	396	52	?	?	PUNCT
ftr-413	397	1	2	2	X
ftr-413	397	2	.	.	X
ftr-413	397	3	a	a	DET
ftr-413	397	4	taxpayer	taxpayer	NOUN
ftr-413	397	5	who	who	PRON
ftr-413	397	6	seeks	seek	VERB
ftr-413	397	7	the	the	DET
ftr-413	397	8	safe	safe	ADJ
ftr-413	397	9	harbor	harbor	NOUN
ftr-413	397	10	of	of	ADP
ftr-413	397	11	a	a	DET
ftr-413	397	12	revenue	revenue	NOUN
ftr-413	397	13	procedure	procedure	NOUN
ftr-413	397	14	ca	can	AUX
ftr-413	397	15	n’t	not	PART
ftr-413	397	16	complain	complain	VERB
ftr-413	397	17	about	about	ADP
ftr-413	397	18	the	the	DET
ftr-413	397	19	anchorage	anchorage	PROPN
ftr-413	397	20	.	.	PUNCT
ftr-413	398	1	boyd	boyd	PROPN
ftr-413	398	2	v.	v.	PROPN
ftr-413	398	3	commissioner	commissioner	PROPN
ftr-413	398	4	,	,	PUNCT
ftr-413	398	5	122	122	NUM
ftr-413	398	6	t.c	t.c	PROPN
ftr-413	398	7	.	.	PROPN
ftr-413	398	8	305	305	NUM
ftr-413	398	9	(	(	PUNCT
ftr-413	398	10	4/27/04	4/27/04	NUM
ftr-413	398	11	)	)	PUNCT
ftr-413	398	12	.	.	PUNCT
ftr-413	399	1	the	the	DET
ftr-413	399	2	taxpayer	taxpayer	NOUN
ftr-413	399	3	’s	’s	PART
ftr-413	399	4	s	s	PROPN
ftr-413	399	5	corporation	corporation	PROPN
ftr-413	399	6	trucking	trucking	NOUN
ftr-413	399	7	company	company	NOUN
ftr-413	399	8	(	(	PUNCT
ftr-413	399	9	continental	continental	PROPN
ftr-413	399	10	)	)	PUNCT
ftr-413	399	11	paid	pay	VERB
ftr-413	399	12	its	its	PRON
ftr-413	399	13	drivers	driver	NOUN
ftr-413	399	14	’	'	PUNCT
ftr-413	399	15	for	for	ADP
ftr-413	399	16	services	service	NOUN
ftr-413	399	17	on	on	ADP
ftr-413	399	18	a	a	DET
ftr-413	399	19	cents	cent	NOUN
ftr-413	399	20	per	per	ADP
ftr-413	399	21	mile	mile	NOUN
ftr-413	399	22	basis	basis	NOUN
ftr-413	399	23	,	,	PUNCT
ftr-413	399	24	and	and	CCONJ
ftr-413	399	25	in	in	ADP
ftr-413	399	26	lieu	lieu	NOUN
ftr-413	399	27	of	of	ADP
ftr-413	399	28	paying	pay	VERB
ftr-413	399	29	other	other	ADJ
ftr-413	399	30	expenses	expense	NOUN
ftr-413	399	31	,	,	PUNCT
ftr-413	399	32	continental	continental	PROPN
ftr-413	399	33	paid	pay	VERB
ftr-413	399	34	drivers	driver	NOUN
ftr-413	399	35	a	a	DET
ftr-413	399	36	“	"	PUNCT
ftr-413	399	37	per	per	ADP
ftr-413	399	38	diem	diem	NOUN
ftr-413	399	39	”	"	PUNCT
ftr-413	399	40	of	of	ADP
ftr-413	399	41	9	9	NUM
ftr-413	399	42	cents	cent	NOUN
ftr-413	399	43	per	per	ADP
ftr-413	399	44	mile	mile	NOUN
ftr-413	399	45	.	.	PUNCT
ftr-413	400	1	continental	continental	PROPN
ftr-413	400	2	deducted	deduct	VERB
ftr-413	400	3	80	80	NUM
ftr-413	400	4	percent	percent	NOUN
ftr-413	400	5	of	of	ADP
ftr-413	400	6	the	the	DET
ftr-413	400	7	payments	payment	NOUN
ftr-413	400	8	,	,	PUNCT
ftr-413	400	9	but	but	CCONJ
ftr-413	400	10	the	the	DET
ftr-413	400	11	commissioner	commissioner	NOUN
ftr-413	400	12	allowed	allow	VERB
ftr-413	400	13	only	only	ADV
ftr-413	400	14	fifty	fifty	NUM
ftr-413	400	15	percent	percent	NOUN
ftr-413	400	16	of	of	ADP
ftr-413	400	17	the	the	DET
ftr-413	400	18	per	per	ADJ
ftr-413	400	19	diem	diem	NOUN
ftr-413	400	20	under	under	ADP
ftr-413	400	21	§	§	PROPN
ftr-413	400	22	274(n	274(n	PROPN
ftr-413	400	23	)	)	PUNCT
ftr-413	400	24	,	,	PUNCT
ftr-413	400	25	treating	treat	VERB
ftr-413	400	26	the	the	DET
ftr-413	400	27	full	full	ADJ
ftr-413	400	28	amount	amount	NOUN
ftr-413	400	29	as	as	ADP
ftr-413	400	30	meal	meal	NOUN
ftr-413	400	31	reimbursement	reimbursement	NOUN
ftr-413	400	32	.	.	PUNCT
ftr-413	401	1	in	in	ADP
ftr-413	401	2	order	order	NOUN
ftr-413	401	3	for	for	SCONJ
ftr-413	401	4	the	the	DET
ftr-413	401	5	deduction	deduction	NOUN
ftr-413	401	6	to	to	PART
ftr-413	401	7	be	be	AUX
ftr-413	401	8	allowed	allow	VERB
ftr-413	401	9	the	the	DET
ftr-413	401	10	per	per	ADP
ftr-413	401	11	diem	diem	NOUN
ftr-413	401	12	had	have	VERB
ftr-413	401	13	to	to	PART
ftr-413	401	14	meet	meet	VERB
ftr-413	401	15	the	the	DET
ftr-413	401	16	deemed	deemed	ADJ
ftr-413	401	17	substantiation	substantiation	NOUN
ftr-413	401	18	requirements	requirement	NOUN
ftr-413	401	19	of	of	ADP
ftr-413	401	20	rev	rev	PROPN
ftr-413	401	21	.	.	PROPN
ftr-413	401	22	proc	proc	PROPN
ftr-413	401	23	.	.	PUNCT
ftr-413	402	1	94	94	NUM
ftr-413	402	2	-	-	SYM
ftr-413	402	3	77	77	NUM
ftr-413	402	4	,	,	PUNCT
ftr-413	402	5	1994	1994	NUM
ftr-413	402	6	-	-	SYM
ftr-413	402	7	2	2	NUM
ftr-413	402	8	c.b	c.b	PROPN
ftr-413	402	9	.	.	PROPN
ftr-413	402	10	825	825	NUM
ftr-413	402	11	;	;	PUNCT
ftr-413	402	12	rev	rev	PROPN
ftr-413	402	13	.	.	PROPN
ftr-413	402	14	proc	proc	PROPN
ftr-413	402	15	.	.	PUNCT
ftr-413	403	1	96	96	NUM
ftr-413	403	2	-	-	SYM
ftr-413	403	3	28	28	NUM
ftr-413	403	4	,	,	PUNCT
ftr-413	403	5	1996	1996	NUM
ftr-413	403	6	-	-	SYM
ftr-413	403	7	1	1	NUM
ftr-413	403	8	c.b	c.b	PROPN
ftr-413	403	9	.	.	PROPN
ftr-413	403	10	686	686	NUM
ftr-413	403	11	,	,	PUNCT
ftr-413	403	12	and	and	CCONJ
ftr-413	403	13	rev	rev	PROPN
ftr-413	403	14	.	.	PROPN
ftr-413	403	15	proc	proc	PROPN
ftr-413	403	16	.	.	PUNCT
ftr-413	404	1	96	96	NUM
ftr-413	404	2	-	-	SYM
ftr-413	404	3	64	64	NUM
ftr-413	404	4	,	,	PUNCT
ftr-413	404	5	1996	1996	NUM
ftr-413	404	6	-	-	SYM
ftr-413	404	7	2	2	NUM
ftr-413	404	8	c.b	c.b	PROPN
ftr-413	404	9	.	.	PROPN
ftr-413	404	10	427	427	NUM
ftr-413	404	11	the	the	DET
ftr-413	404	12	taxpayer	taxpayer	NOUN
ftr-413	404	13	claimed	claim	VERB
ftr-413	404	14	that	that	SCONJ
ftr-413	404	15	under	under	ADP
ftr-413	404	16	§	§	PROPN
ftr-413	404	17	6.05	6.05	NUM
ftr-413	404	18	of	of	ADP
ftr-413	404	19	the	the	DET
ftr-413	404	20	revenue	revenue	NOUN
ftr-413	404	21	procedures	procedure	NOUN
ftr-413	404	22	[	[	X
ftr-413	404	23	the	the	DET
ftr-413	404	24	fourth	fourth	ADJ
ftr-413	404	25	sentence	sentence	NOUN
ftr-413	404	26	of	of	ADP
ftr-413	404	27	which	which	PRON
ftr-413	404	28	applies	apply	VERB
ftr-413	404	29	if	if	SCONJ
ftr-413	404	30	the	the	DET
ftr-413	404	31	per	per	ADJ
ftr-413	404	32	diem	diem	NOUN
ftr-413	404	33	was	be	AUX
ftr-413	404	34	less	less	ADJ
ftr-413	404	35	that	that	SCONJ
ftr-413	404	36	the	the	DET
ftr-413	404	37	federal	federal	ADJ
ftr-413	404	38	m&ie	m&ie	NOUN
ftr-413	404	39	rate	rate	NOUN
ftr-413	404	40	]	]	PUNCT
ftr-413	404	41	it	it	PRON
ftr-413	404	42	could	could	AUX
ftr-413	404	43	treat	treat	VERB
ftr-413	404	44	40	40	NUM
ftr-413	404	45	percent	percent	NOUN
ftr-413	404	46	of	of	ADP
ftr-413	404	47	the	the	DET
ftr-413	404	48	per	per	ADJ
ftr-413	404	49	diem	diem	NOUN
ftr-413	404	50	as	as	ADP
ftr-413	404	51	lodging	lodging	NOUN
ftr-413	404	52	and	and	CCONJ
ftr-413	404	53	50	50	NUM
ftr-413	404	54	percent	percent	NOUN
ftr-413	404	55	as	as	ADP
ftr-413	404	56	meal	meal	NOUN
ftr-413	404	57	reimbursement	reimbursement	NOUN
ftr-413	404	58	,	,	PUNCT
ftr-413	404	59	thus	thus	ADV
ftr-413	404	60	allowing	allow	VERB
ftr-413	404	61	an	an	DET
ftr-413	404	62	80	80	NUM
ftr-413	404	63	percent	percent	NOUN
ftr-413	404	64	deduction	deduction	NOUN
ftr-413	404	65	.	.	PUNCT
ftr-413	405	1	the	the	DET
ftr-413	405	2	tax	tax	NOUN
ftr-413	405	3	court	court	NOUN
ftr-413	405	4	(	(	PUNCT
ftr-413	405	5	judge	judge	PROPN
ftr-413	405	6	vasquez	vasquez	PROPN
ftr-413	405	7	)	)	PUNCT
ftr-413	405	8	held	hold	VERB
ftr-413	405	9	that	that	SCONJ
ftr-413	405	10	the	the	DET
ftr-413	405	11	per	per	ADP
ftr-413	405	12	diem	diem	NOUN
ftr-413	405	13	was	be	AUX
ftr-413	405	14	treated	treat	VERB
ftr-413	405	15	under	under	ADP
ftr-413	405	16	§	§	PROPN
ftr-413	405	17	4.04(2	4.04(2	NUM
ftr-413	405	18	)	)	PUNCT
ftr-413	405	19	of	of	ADP
ftr-413	405	20	the	the	DET
ftr-413	405	21	revenue	revenue	NOUN
ftr-413	405	22	procedures	procedure	NOUN
ftr-413	405	23	as	as	ADP
ftr-413	405	24	being	be	AUX
ftr-413	405	25	solely	solely	ADV
ftr-413	405	26	for	for	ADP
ftr-413	405	27	meals	meal	NOUN
ftr-413	405	28	and	and	CCONJ
ftr-413	405	29	incidentals	incidental	NOUN
ftr-413	405	30	because	because	SCONJ
ftr-413	405	31	it	it	PRON
ftr-413	405	32	was	be	AUX
ftr-413	405	33	computed	compute	VERB
ftr-413	405	34	on	on	ADP
ftr-413	405	35	the	the	DET
ftr-413	405	36	same	same	ADJ
ftr-413	405	37	basis	basis	NOUN
ftr-413	405	38	as	as	ADP
ftr-413	405	39	compensation	compensation	NOUN
ftr-413	405	40	[	[	X
ftr-413	405	41	cents	cent	NOUN
ftr-413	405	42	per	per	ADP
ftr-413	405	43	mile	mile	NOUN
ftr-413	405	44	]	]	PUNCT
ftr-413	405	45	.	.	PUNCT
ftr-413	406	1	thus	thus	ADV
ftr-413	406	2	,	,	PUNCT
ftr-413	406	3	under	under	ADP
ftr-413	406	4	§	§	PROPN
ftr-413	406	5	274(n	274(n	PROPN
ftr-413	406	6	)	)	PUNCT
ftr-413	406	7	,	,	PUNCT
ftr-413	406	8	only	only	ADV
ftr-413	406	9	50	50	NUM
ftr-413	406	10	percent	percent	NOUN
ftr-413	406	11	of	of	ADP
ftr-413	406	12	the	the	DET
ftr-413	406	13	per	per	X
ftr-413	406	14	diem	diem	NOUN
ftr-413	406	15	was	be	AUX
ftr-413	406	16	deductible	deductible	ADJ
ftr-413	406	17	.	.	PUNCT
ftr-413	407	1	the	the	DET
ftr-413	407	2	provisions	provision	NOUN
ftr-413	407	3	in	in	ADP
ftr-413	407	4	the	the	DET
ftr-413	407	5	revenue	revenue	NOUN
ftr-413	407	6	procedures	procedure	NOUN
ftr-413	407	7	treating	treat	VERB
ftr-413	407	8	the	the	DET
ftr-413	407	9	per	per	ADJ
ftr-413	407	10	diem	diem	NOUN
ftr-413	407	11	as	as	ADP
ftr-413	407	12	being	be	AUX
ftr-413	407	13	solely	solely	ADV
ftr-413	407	14	for	for	ADP
ftr-413	407	15	meals	meal	NOUN
ftr-413	407	16	and	and	CCONJ
ftr-413	407	17	incidentals	incidental	NOUN
ftr-413	407	18	because	because	SCONJ
ftr-413	407	19	it	it	PRON
ftr-413	407	20	was	be	AUX
ftr-413	407	21	computed	compute	VERB
ftr-413	407	22	on	on	ADP
ftr-413	407	23	the	the	DET
ftr-413	407	24	same	same	ADJ
ftr-413	407	25	basis	basis	NOUN
ftr-413	407	26	as	as	SCONJ
ftr-413	407	27	compensation	compensation	NOUN
ftr-413	407	28	were	be	AUX
ftr-413	407	29	not	not	PART
ftr-413	407	30	in	in	ADP
ftr-413	407	31	conflict	conflict	NOUN
ftr-413	407	32	with	with	ADP
ftr-413	407	33	§	§	PROPN
ftr-413	407	34	274(n	274(n	PROPN
ftr-413	407	35	)	)	PUNCT
ftr-413	407	36	,	,	PUNCT
ftr-413	407	37	and	and	CCONJ
ftr-413	407	38	the	the	DET
ftr-413	407	39	revenue	revenue	NOUN
ftr-413	407	40	procedure	procedure	NOUN
ftr-413	407	41	was	be	AUX
ftr-413	407	42	not	not	PART
ftr-413	407	43	otherwise	otherwise	ADV
ftr-413	407	44	invalid	invalid	ADJ
ftr-413	407	45	.	.	PUNCT
ftr-413	408	1	finally	finally	ADV
ftr-413	408	2	,	,	PUNCT
ftr-413	408	3	since	since	SCONJ
ftr-413	408	4	as	as	ADP
ftr-413	408	5	in	in	ADP
ftr-413	408	6	beech	beech	NOUN
ftr-413	408	7	trucking	trucking	PROPN
ftr-413	408	8	co.	co.	PROPN
ftr-413	408	9	,	,	PUNCT
ftr-413	408	10	inc	inc	PROPN
ftr-413	408	11	.	.	PROPN
ftr-413	408	12	v.	v.	PROPN
ftr-413	408	13	commissioner	commissioner	PROPN
ftr-413	408	14	,	,	PUNCT
ftr-413	408	15	118	118	NUM
ftr-413	408	16	t.c	t.c	PROPN
ftr-413	408	17	.	.	PROPN
ftr-413	409	1	428	428	NUM
ftr-413	409	2	(	(	PUNCT
ftr-413	409	3	2002	2002	NUM
ftr-413	409	4	)	)	PUNCT
ftr-413	409	5	,	,	PUNCT
ftr-413	409	6	the	the	DET
ftr-413	409	7	taxpayer	taxpayer	NOUN
ftr-413	409	8	was	be	AUX
ftr-413	409	9	relying	rely	VERB
ftr-413	409	10	on	on	ADP
ftr-413	409	11	the	the	DET
ftr-413	409	12	revenue	revenue	NOUN
ftr-413	409	13	procedures	procedure	NOUN
ftr-413	409	14	for	for	ADP
ftr-413	409	15	deemed	deem	VERB
ftr-413	409	16	substantiation	substantiation	NOUN
ftr-413	409	17	,	,	PUNCT
ftr-413	409	18	in	in	ADP
ftr-413	409	19	the	the	DET
ftr-413	409	20	absence	absence	NOUN
ftr-413	409	21	of	of	ADP
ftr-413	409	22	any	any	DET
ftr-413	409	23	evidence	evidence	NOUN
ftr-413	409	24	of	of	ADP
ftr-413	409	25	actual	actual	ADJ
ftr-413	409	26	substantiation	substantiation	NOUN
ftr-413	409	27	,	,	PUNCT
ftr-413	409	28	it	it	PRON
ftr-413	409	29	would	would	AUX
ftr-413	409	30	not	not	PART
ftr-413	409	31	be	be	AUX
ftr-413	409	32	heard	hear	VERB
ftr-413	409	33	to	to	PART
ftr-413	409	34	challenge	challenge	VERB
ftr-413	409	35	the	the	DET
ftr-413	409	36	conditions	condition	NOUN
ftr-413	409	37	in	in	ADP
ftr-413	409	38	the	the	DET
ftr-413	409	39	revenue	revenue	NOUN
ftr-413	409	40	procedure	procedure	NOUN
ftr-413	409	41	.	.	PUNCT
ftr-413	410	1	62	62	NUM
ftr-413	410	2	florida	florida	PROPN
ftr-413	410	3	tax	tax	NOUN
ftr-413	410	4	review	review	NOUN
ftr-413	411	1	[	[	X
ftr-413	411	2	vol.7	vol.7	NOUN
ftr-413	411	3	:	:	PUNCT
ftr-413	411	4	si	si	PROPN
ftr-413	411	5	3	3	NUM
ftr-413	411	6	.	.	PUNCT
ftr-413	412	1	this	this	DET
ftr-413	412	2	performance	performance	NOUN
ftr-413	412	3	did	do	AUX
ftr-413	412	4	not	not	PART
ftr-413	412	5	impress	impress	VERB
ftr-413	412	6	the	the	DET
ftr-413	412	7	tax	tax	NOUN
ftr-413	412	8	court	court	NOUN
ftr-413	412	9	.	.	PUNCT
ftr-413	413	1	fleischli	fleischli	PROPN
ftr-413	413	2	v.	v.	ADP
ftr-413	413	3	commissioner	commissioner	NOUN
ftr-413	413	4	,	,	PUNCT
ftr-413	413	5	123	123	NUM
ftr-413	413	6	t.c	t.c	PROPN
ftr-413	413	7	.	.	PROPN
ftr-413	413	8	59	59	NUM
ftr-413	413	9	(	(	PUNCT
ftr-413	413	10	7/14/04	7/14/04	NUM
ftr-413	413	11	)	)	PUNCT
ftr-413	413	12	.	.	PUNCT
ftr-413	414	1	judge	judge	PROPN
ftr-413	414	2	colvin	colvin	PROPN
ftr-413	414	3	held	hold	VERB
ftr-413	414	4	that	that	SCONJ
ftr-413	414	5	the	the	DET
ftr-413	414	6	$	$	SYM
ftr-413	414	7	16,000	16,000	NUM
ftr-413	414	8	agi	agi	NOUN
ftr-413	414	9	limitation	limitation	NOUN
ftr-413	414	10	in	in	ADP
ftr-413	414	11	§	§	PROPN
ftr-413	414	12	62(b)(1)(c	62(b)(1)(c	NUM
ftr-413	414	13	)	)	PUNCT
ftr-413	414	14	for	for	ADP
ftr-413	414	15	qualified	qualified	ADJ
ftr-413	414	16	performers	performer	NOUN
ftr-413	414	17	to	to	PART
ftr-413	414	18	take	take	VERB
ftr-413	414	19	above	above	ADP
ftr-413	414	20	-	-	PUNCT
ftr-413	414	21	the	the	DET
ftr-413	414	22	-	-	PUNCT
ftr-413	414	23	line	line	NOUN
ftr-413	414	24	deductions	deduction	NOUN
ftr-413	414	25	is	be	AUX
ftr-413	414	26	based	base	VERB
ftr-413	414	27	on	on	ADP
ftr-413	414	28	total	total	ADJ
ftr-413	414	29	agi	agi	NOUN
ftr-413	414	30	from	from	ADP
ftr-413	414	31	all	all	DET
ftr-413	414	32	sources	source	NOUN
ftr-413	414	33	,	,	PUNCT
ftr-413	414	34	not	not	PART
ftr-413	414	35	merely	merely	ADV
ftr-413	414	36	on	on	ADP
ftr-413	414	37	agi	agi	NOUN
ftr-413	414	38	from	from	ADP
ftr-413	414	39	performing	perform	VERB
ftr-413	414	40	business	business	NOUN
ftr-413	414	41	.	.	PUNCT
ftr-413	415	1	the	the	DET
ftr-413	415	2	taxpayer	taxpayer	NOUN
ftr-413	415	3	earned	earn	VERB
ftr-413	415	4	more	more	ADJ
ftr-413	415	5	than	than	ADP
ftr-413	415	6	$	$	SYM
ftr-413	415	7	16,000	16,000	NUM
ftr-413	415	8	as	as	ADP
ftr-413	415	9	a	a	DET
ftr-413	415	10	part	part	ADJ
ftr-413	415	11	-	-	PUNCT
ftr-413	415	12	time	time	NOUN
ftr-413	415	13	lawyer	lawyer	NOUN
ftr-413	415	14	,	,	PUNCT
ftr-413	415	15	and	and	CCONJ
ftr-413	415	16	earned	earn	VERB
ftr-413	415	17	$	$	SYM
ftr-413	415	18	13,435	13,435	NUM
ftr-413	415	19	and	and	CCONJ
ftr-413	415	20	incurred	incur	VERB
ftr-413	415	21	$	$	SYM
ftr-413	415	22	17,878	17,878	NUM
ftr-413	415	23	of	of	ADP
ftr-413	415	24	expenses	expense	NOUN
ftr-413	415	25	as	as	ADP
ftr-413	415	26	a	a	DET
ftr-413	415	27	part	part	ADJ
ftr-413	415	28	-	-	PUNCT
ftr-413	415	29	time	time	NOUN
ftr-413	415	30	actor	actor	NOUN
ftr-413	415	31	.	.	PUNCT
ftr-413	416	1	the	the	DET
ftr-413	416	2	statutory	statutory	ADJ
ftr-413	416	3	limitation	limitation	NOUN
ftr-413	416	4	is	be	AUX
ftr-413	416	5	constitutional	constitutional	ADJ
ftr-413	416	6	.	.	PUNCT
ftr-413	417	1	4	4	X
ftr-413	417	2	.	.	PUNCT
ftr-413	418	1	“	"	PUNCT
ftr-413	418	2	it	it	PRON
ftr-413	418	3	’s	’	VERB
ftr-413	418	4	a	a	DET
ftr-413	418	5	bird	bird	NOUN
ftr-413	418	6	,	,	PUNCT
ftr-413	418	7	it	it	PRON
ftr-413	418	8	’s	’	VERB
ftr-413	418	9	a	a	DET
ftr-413	418	10	plane	plane	NOUN
ftr-413	418	11	.	.	PUNCT
ftr-413	418	12	.	.	PUNCT
ftr-413	418	13	.	.	PUNCT
ftr-413	418	14	”	"	PUNCT
ftr-413	419	1	what	what	PRON
ftr-413	419	2	is	be	AUX
ftr-413	419	3	a	a	DET
ftr-413	419	4	credit	credit	NOUN
ftr-413	419	5	default	default	NOUN
ftr-413	419	6	swap	swap	NOUN
ftr-413	419	7	?	?	PUNCT
ftr-413	420	1	notice	notice	VERB
ftr-413	420	2	2004	2004	NUM
ftr-413	420	3	-	-	SYM
ftr-413	420	4	52	52	NUM
ftr-413	420	5	,	,	PUNCT
ftr-413	420	6	2004	2004	NUM
ftr-413	420	7	-	-	SYM
ftr-413	420	8	32	32	NUM
ftr-413	420	9	i.r.b	i.r.b	NOUN
ftr-413	420	10	.	.	PUNCT
ftr-413	421	1	168	168	NUM
ftr-413	421	2	(	(	PUNCT
ftr-413	421	3	8/9/04	8/9/04	NUM
ftr-413	421	4	)	)	PUNCT
ftr-413	421	5	.	.	PUNCT
ftr-413	422	1	the	the	DET
ftr-413	422	2	irs	irs	PROPN
ftr-413	422	3	has	have	AUX
ftr-413	422	4	requested	request	VERB
ftr-413	422	5	information	information	NOUN
ftr-413	422	6	on	on	ADP
ftr-413	422	7	credit	credit	NOUN
ftr-413	422	8	default	default	NOUN
ftr-413	422	9	swaps	swap	NOUN
ftr-413	422	10	in	in	ADP
ftr-413	422	11	connection	connection	NOUN
ftr-413	422	12	with	with	ADP
ftr-413	422	13	requests	request	NOUN
ftr-413	422	14	for	for	ADP
ftr-413	422	15	further	further	ADJ
ftr-413	422	16	guidance	guidance	NOUN
ftr-413	422	17	.	.	PUNCT
ftr-413	423	1	possible	possible	ADJ
ftr-413	423	2	analogues	analogue	NOUN
ftr-413	423	3	include	include	VERB
ftr-413	423	4	contingent	contingent	ADJ
ftr-413	423	5	options	option	NOUN
ftr-413	423	6	,	,	PUNCT
ftr-413	423	7	financial	financial	ADJ
ftr-413	423	8	guarantees	guarantee	NOUN
ftr-413	423	9	,	,	PUNCT
ftr-413	423	10	standby	standby	VERB
ftr-413	423	11	letters	letter	NOUN
ftr-413	423	12	of	of	ADP
ftr-413	423	13	credit	credit	NOUN
ftr-413	423	14	and	and	CCONJ
ftr-413	423	15	insurance	insurance	NOUN
ftr-413	423	16	contracts	contract	NOUN
ftr-413	423	17	.	.	PUNCT
ftr-413	424	1	suggestions	suggestion	NOUN
ftr-413	424	2	also	also	ADV
ftr-413	424	3	include	include	VERB
ftr-413	424	4	sui	sui	PROPN
ftr-413	424	5	generis	generis	NOUN
ftr-413	424	6	classification	classification	NOUN
ftr-413	424	7	.	.	PUNCT
ftr-413	425	1	5	5	X
ftr-413	425	2	.	.	X
ftr-413	425	3	section	section	NOUN
ftr-413	425	4	307	307	NUM
ftr-413	425	5	of	of	ADP
ftr-413	425	6	the	the	DET
ftr-413	425	7	working	work	VERB
ftr-413	425	8	families	family	NOUN
ftr-413	425	9	act	act	VERB
ftr-413	425	10	of	of	ADP
ftr-413	425	11	2004	2004	NUM
ftr-413	425	12	extends	extend	VERB
ftr-413	425	13	the	the	DET
ftr-413	425	14	above	above	ADP
ftr-413	425	15	-	-	PUNCT
ftr-413	425	16	the	the	DET
ftr-413	425	17	-	-	PUNCT
ftr-413	425	18	line	line	NOUN
ftr-413	425	19	$	$	SYM
ftr-413	425	20	250	250	NUM
ftr-413	425	21	deduction	deduction	NOUN
ftr-413	425	22	for	for	ADP
ftr-413	425	23	k-12	k-12	PROPN
ftr-413	425	24	teachers	teacher	NOUN
ftr-413	425	25	’	'	PUNCT
ftr-413	425	26	supplies	supply	NOUN
ftr-413	425	27	through	through	ADP
ftr-413	425	28	12/31/05	12/31/05	PROPN
ftr-413	425	29	.	.	PUNCT
ftr-413	426	1	as	as	ADP
ftr-413	426	2	before	before	ADV
ftr-413	426	3	,	,	PUNCT
ftr-413	426	4	no	no	DET
ftr-413	426	5	deductions	deduction	NOUN
ftr-413	426	6	for	for	ADP
ftr-413	426	7	books	book	NOUN
ftr-413	426	8	or	or	CCONJ
ftr-413	426	9	cucumbers	cucumber	NOUN
ftr-413	426	10	by	by	ADP
ftr-413	426	11	pe	pe	ADP
ftr-413	426	12	and	and	CCONJ
ftr-413	426	13	health	health	NOUN
ftr-413	426	14	education	education	NOUN
ftr-413	426	15	teachers	teacher	NOUN
ftr-413	426	16	.	.	PUNCT
ftr-413	427	1	6	6	NUM
ftr-413	427	2	.	.	X
ftr-413	427	3	section	section	NOUN
ftr-413	427	4	201	201	NUM
ftr-413	427	5	of	of	ADP
ftr-413	427	6	the	the	DET
ftr-413	427	7	american	american	ADJ
ftr-413	427	8	jobs	jobs	PROPN
ftr-413	427	9	creation	creation	PROPN
ftr-413	427	10	act	act	NOUN
ftr-413	427	11	of	of	ADP
ftr-413	427	12	2004	2004	NUM
ftr-413	427	13	amends	amend	NOUN
ftr-413	427	14	§	§	PROPN
ftr-413	427	15	179	179	NUM
ftr-413	427	16	to	to	PART
ftr-413	427	17	extend	extend	VERB
ftr-413	427	18	the	the	DET
ftr-413	427	19	$	$	SYM
ftr-413	427	20	100,000	100,000	NUM
ftr-413	427	21	amount	amount	NOUN
ftr-413	427	22	for	for	ADP
ftr-413	427	23	expensing	expense	VERB
ftr-413	427	24	for	for	ADP
ftr-413	427	25	small	small	ADJ
ftr-413	427	26	businesses	business	NOUN
ftr-413	427	27	through	through	ADP
ftr-413	427	28	years	year	NOUN
ftr-413	427	29	beginning	begin	VERB
ftr-413	427	30	before	before	ADP
ftr-413	427	31	2008	2008	NUM
ftr-413	427	32	.	.	PUNCT
ftr-413	427	33	!	!	PUNCT
ftr-413	428	1	the	the	DET
ftr-413	428	2	amount	amount	NOUN
ftr-413	428	3	is	be	AUX
ftr-413	428	4	indexed	index	VERB
ftr-413	428	5	for	for	ADP
ftr-413	428	6	inflation	inflation	NOUN
ftr-413	428	7	,	,	PUNCT
ftr-413	428	8	and	and	CCONJ
ftr-413	428	9	for	for	ADP
ftr-413	428	10	2004	2004	NUM
ftr-413	428	11	the	the	DET
ftr-413	428	12	maximum	maximum	ADJ
ftr-413	428	13	deduction	deduction	NOUN
ftr-413	428	14	is	be	AUX
ftr-413	428	15	$	$	SYM
ftr-413	428	16	102,000	102,000	NUM
ftr-413	428	17	and	and	CCONJ
ftr-413	428	18	the	the	DET
ftr-413	428	19	phase	phase	NOUN
ftr-413	428	20	-	-	PUNCT
ftr-413	428	21	out	out	NOUN
ftr-413	428	22	begins	begin	VERB
ftr-413	428	23	at	at	ADP
ftr-413	428	24	$	$	SYM
ftr-413	428	25	410,000	410,000	NUM
ftr-413	428	26	of	of	ADP
ftr-413	428	27	§	§	PROPN
ftr-413	428	28	179	179	NUM
ftr-413	428	29	property	property	NOUN
ftr-413	428	30	placed	place	VERB
ftr-413	428	31	in	in	ADP
ftr-413	428	32	service	service	NOUN
ftr-413	428	33	.	.	PUNCT
ftr-413	429	1	for	for	ADP
ftr-413	429	2	2005	2005	NUM
ftr-413	429	3	,	,	PUNCT
ftr-413	429	4	the	the	DET
ftr-413	429	5	indexed	indexed	ADJ
ftr-413	429	6	amounts	amount	NOUN
ftr-413	429	7	are	be	AUX
ftr-413	429	8	$	$	SYM
ftr-413	429	9	105,000	105,000	NUM
ftr-413	429	10	and	and	CCONJ
ftr-413	429	11	$	$	SYM
ftr-413	429	12	420,000	420,000	NUM
ftr-413	429	13	,	,	PUNCT
ftr-413	429	14	respectively	respectively	ADV
ftr-413	429	15	.	.	PUNCT
ftr-413	430	1	see	see	AUX
ftr-413	430	2	rev	rev	PROPN
ftr-413	430	3	.	.	PROPN
ftr-413	430	4	proc	proc	PROPN
ftr-413	430	5	.	.	PUNCT
ftr-413	431	1	2004	2004	NUM
ftr-413	431	2	-	-	SYM
ftr-413	431	3	71	71	NUM
ftr-413	431	4	,	,	PUNCT
ftr-413	431	5	2004	2004	NUM
ftr-413	431	6	-	-	SYM
ftr-413	431	7	50	50	NUM
ftr-413	431	8	i.r.b	i.r.b	NOUN
ftr-413	431	9	.	.	PUNCT
ftr-413	432	1	970	970	NUM
ftr-413	432	2	.	.	X
ftr-413	432	3	7	7	X
ftr-413	432	4	.	.	X
ftr-413	432	5	section	section	NOUN
ftr-413	432	6	907	907	NUM
ftr-413	432	7	of	of	ADP
ftr-413	432	8	the	the	DET
ftr-413	432	9	american	american	ADJ
ftr-413	432	10	jobs	jobs	PROPN
ftr-413	432	11	creation	creation	PROPN
ftr-413	432	12	act	act	NOUN
ftr-413	432	13	of	of	ADP
ftr-413	432	14	2004	2004	NUM
ftr-413	432	15	amends	amend	NOUN
ftr-413	432	16	§	§	PROPN
ftr-413	432	17	274(c	274(c	PROPN
ftr-413	432	18	)	)	PUNCT
ftr-413	432	19	to	to	PART
ftr-413	432	20	limit	limit	VERB
ftr-413	432	21	the	the	DET
ftr-413	432	22	deduction	deduction	NOUN
ftr-413	432	23	for	for	ADP
ftr-413	432	24	personal	personal	ADJ
ftr-413	432	25	use	use	NOUN
ftr-413	432	26	by	by	ADP
ftr-413	432	27	corporate	corporate	ADJ
ftr-413	432	28	officers	officer	NOUN
ftr-413	432	29	of	of	ADP
ftr-413	432	30	corporate	corporate	ADJ
ftr-413	432	31	aircraft	aircraft	NOUN
ftr-413	432	32	or	or	CCONJ
ftr-413	432	33	other	other	ADJ
ftr-413	432	34	corporate	corporate	ADJ
ftr-413	432	35	facilities	facility	NOUN
ftr-413	432	36	to	to	ADP
ftr-413	432	37	the	the	DET
ftr-413	432	38	amount	amount	NOUN
ftr-413	432	39	the	the	DET
ftr-413	432	40	officer	officer	NOUN
ftr-413	432	41	included	include	VERB
ftr-413	432	42	as	as	ADP
ftr-413	432	43	compensation	compensation	NOUN
ftr-413	432	44	.	.	PUNCT
ftr-413	433	1	this	this	PRON
ftr-413	433	2	reverses	reverse	VERB
ftr-413	433	3	the	the	DET
ftr-413	433	4	holding	holding	NOUN
ftr-413	433	5	to	to	ADP
ftr-413	433	6	the	the	DET
ftr-413	433	7	contrary	contrary	NOUN
ftr-413	433	8	in	in	ADP
ftr-413	433	9	sutherland	sutherland	PROPN
ftr-413	433	10	lumber	lumber	PROPN
ftr-413	433	11	-	-	PUNCT
ftr-413	433	12	southwest	southwest	PROPN
ftr-413	433	13	,	,	PUNCT
ftr-413	433	14	inc	inc	PROPN
ftr-413	433	15	.	.	PROPN
ftr-413	434	1	v.	v.	PROPN
ftr-413	434	2	commissioner	commissioner	PROPN
ftr-413	434	3	,	,	PUNCT
ftr-413	434	4	114	114	NUM
ftr-413	434	5	t.c	t.c	PROPN
ftr-413	434	6	.	.	PROPN
ftr-413	434	7	197	197	NUM
ftr-413	434	8	,	,	PUNCT
ftr-413	434	9	aff’d	aff’d	NUM
ftr-413	434	10	,	,	PUNCT
ftr-413	434	11	255	255	NUM
ftr-413	434	12	f.3d	f.3d	NUM
ftr-413	434	13	495	495	NUM
ftr-413	434	14	(	(	PUNCT
ftr-413	434	15	8th	8th	ADJ
ftr-413	434	16	cir	cir	NOUN
ftr-413	434	17	.	.	PUNCT
ftr-413	434	18	2001	2001	NUM
ftr-413	434	19	)	)	PUNCT
ftr-413	434	20	.	.	PUNCT
ftr-413	435	1	the	the	DET
ftr-413	435	2	amendment	amendment	NOUN
ftr-413	435	3	is	be	AUX
ftr-413	435	4	applicable	applicable	ADJ
ftr-413	435	5	to	to	ADP
ftr-413	435	6	expenses	expense	NOUN
ftr-413	435	7	incurred	incur	VERB
ftr-413	435	8	after	after	ADP
ftr-413	435	9	the	the	DET
ftr-413	435	10	date	date	NOUN
ftr-413	435	11	of	of	ADP
ftr-413	435	12	enactment	enactment	NOUN
ftr-413	435	13	(	(	PUNCT
ftr-413	435	14	10/22/04	10/22/04	PROPN
ftr-413	435	15	)	)	PUNCT
ftr-413	435	16	.	.	PUNCT
ftr-413	436	1	e.	e.	PROPN
ftr-413	436	2	depreciation	depreciation	PROPN
ftr-413	436	3	&	&	CCONJ
ftr-413	436	4	amortization	amortization	PROPN
ftr-413	436	5	1	1	NUM
ftr-413	436	6	.	.	PUNCT
ftr-413	437	1	regulations	regulation	NOUN
ftr-413	437	2	on	on	ADP
ftr-413	437	3	50	50	NUM
ftr-413	437	4	percent	percent	NOUN
ftr-413	437	5	bonus	bonus	NOUN
ftr-413	437	6	depreciation	depreciation	NOUN
ftr-413	437	7	.	.	PUNCT
ftr-413	438	1	t.d	t.d	PROPN
ftr-413	438	2	.	.	PROPN
ftr-413	438	3	9091	9091	NUM
ftr-413	438	4	,	,	PUNCT
ftr-413	438	5	special	special	ADJ
ftr-413	438	6	depreciation	depreciation	NOUN
ftr-413	438	7	allowance	allowance	NOUN
ftr-413	438	8	,	,	PUNCT
ftr-413	438	9	68	68	NUM
ftr-413	438	10	f.r	f.r	NOUN
ftr-413	438	11	.	.	NOUN
ftr-413	438	12	52986	52986	NUM
ftr-413	438	13	(	(	PUNCT
ftr-413	438	14	9/8/03	9/8/03	NUM
ftr-413	438	15	)	)	PUNCT
ftr-413	438	16	;	;	PUNCT
ftr-413	439	1	reg-157164	reg-157164	NOUN
ftr-413	439	2	-	-	PUNCT
ftr-413	439	3	02	02	NUM
ftr-413	439	4	,	,	PUNCT
ftr-413	439	5	special	special	ADJ
ftr-413	439	6	depreciation	depreciation	NOUN
ftr-413	439	7	allowance	allowance	NOUN
ftr-413	439	8	,	,	PUNCT
ftr-413	439	9	68	68	NUM
ftr-413	439	10	f.r	f.r	NOUN
ftr-413	439	11	.	.	NOUN
ftr-413	439	12	53008	53008	NUM
ftr-413	439	13	(	(	PUNCT
ftr-413	439	14	9/8/03	9/8/03	NUM
ftr-413	439	15	)	)	PUNCT
ftr-413	439	16	.	.	PUNCT
ftr-413	440	1	the	the	DET
ftr-413	440	2	treasury	treasury	NOUN
ftr-413	440	3	has	have	AUX
ftr-413	440	4	promulgated	promulgate	VERB
ftr-413	440	5	temporary	temporary	ADJ
ftr-413	440	6	regulations	regulation	NOUN
ftr-413	441	1	[	[	X
ftr-413	441	2	temp	temp	NOUN
ftr-413	441	3	.	.	PUNCT
ftr-413	442	1	reg	reg	NOUN
ftr-413	442	2	.	.	PUNCT
ftr-413	443	1	§	§	PROPN
ftr-413	443	2	1.167(a)-14	1.167(a)-14	NUM
ftr-413	443	3	t	t	NOUN
ftr-413	443	4	(	(	PUNCT
ftr-413	443	5	dealing	deal	VERB
ftr-413	443	6	with	with	ADP
ftr-413	443	7	qualified	qualified	ADJ
ftr-413	443	8	intangible	intangible	ADJ
ftr-413	443	9	property	property	NOUN
ftr-413	443	10	)	)	PUNCT
ftr-413	443	11	;	;	PUNCT
ftr-413	443	12	temp	temp	NOUN
ftr-413	443	13	.	.	PUNCT
ftr-413	444	1	reg	reg	PROPN
ftr-413	444	2	.	.	PUNCT
ftr-413	445	1	§	§	PROPN
ftr-413	445	2	1.168(k)-1	1.168(k)-1	PROPN
ftr-413	445	3	t	t	PROPN
ftr-413	445	4	(	(	PUNCT
ftr-413	445	5	dealing	deal	VERB
ftr-413	445	6	with	with	ADP
ftr-413	445	7	tangible	tangible	ADJ
ftr-413	445	8	2005	2005	NUM
ftr-413	445	9	]	]	PUNCT
ftr-413	445	10	recent	recent	ADJ
ftr-413	445	11	developments	development	NOUN
ftr-413	445	12	in	in	ADP
ftr-413	445	13	federal	federal	ADJ
ftr-413	445	14	income	income	NOUN
ftr-413	445	15	taxation	taxation	NOUN
ftr-413	445	16	63	63	NUM
ftr-413	445	17	property	property	NOUN
ftr-413	445	18	)	)	PUNCT
ftr-413	445	19	]	]	PUNCT
ftr-413	445	20	and	and	CCONJ
ftr-413	445	21	published	publish	VERB
ftr-413	445	22	identical	identical	ADJ
ftr-413	445	23	proposed	propose	VERB
ftr-413	445	24	regulations	regulation	NOUN
ftr-413	445	25	[	[	X
ftr-413	445	26	prop	prop	NOUN
ftr-413	445	27	.	.	PUNCT
ftr-413	446	1	reg	reg	NOUN
ftr-413	446	2	.	.	PUNCT
ftr-413	447	1	§	§	PROPN
ftr-413	447	2	1.167(a)14	1.167(a)14	PROPN
ftr-413	447	3	;	;	PUNCT
ftr-413	447	4	prop	prop	NOUN
ftr-413	447	5	.	.	PUNCT
ftr-413	448	1	reg	reg	PROPN
ftr-413	448	2	.	.	PUNCT
ftr-413	449	1	§	§	PROPN
ftr-413	449	2	1.168(k)-1	1.168(k)-1	PROPN
ftr-413	449	3	t	t	PROPN
ftr-413	449	4	]	]	PUNCT
ftr-413	449	5	dealing	deal	VERB
ftr-413	449	6	with	with	ADP
ftr-413	449	7	first	first	ADJ
ftr-413	449	8	year	year	NOUN
ftr-413	449	9	bonus	bonus	NOUN
ftr-413	449	10	depreciation	depreciation	NOUN
ftr-413	449	11	under	under	ADP
ftr-413	449	12	§	§	PROPN
ftr-413	449	13	168(k	168(k	PROPN
ftr-413	449	14	)	)	PUNCT
ftr-413	449	15	.	.	PUNCT
ftr-413	450	1	2	2	X
ftr-413	450	2	.	.	X
ftr-413	450	3	changes	change	NOUN
ftr-413	450	4	in	in	ADP
ftr-413	450	5	use	use	NOUN
ftr-413	450	6	change	change	NOUN
ftr-413	450	7	macrs	macrs	NOUN
ftr-413	450	8	depreciation	depreciation	NOUN
ftr-413	450	9	.	.	PUNCT
ftr-413	450	10	reg-13849902	reg-13849902	PROPN
ftr-413	450	11	,	,	PUNCT
ftr-413	450	12	changes	change	NOUN
ftr-413	450	13	in	in	ADP
ftr-413	450	14	use	use	NOUN
ftr-413	450	15	under	under	ADP
ftr-413	450	16	section	section	NOUN
ftr-413	450	17	168(i)(5	168(i)(5	NUM
ftr-413	450	18	)	)	PUNCT
ftr-413	450	19	,	,	PUNCT
ftr-413	450	20	68	68	NUM
ftr-413	450	21	f.r	f.r	NOUN
ftr-413	450	22	.	.	PROPN
ftr-413	450	23	43047	43047	NUM
ftr-413	450	24	(	(	PUNCT
ftr-413	450	25	7/21/03	7/21/03	NUM
ftr-413	450	26	)	)	PUNCT
ftr-413	450	27	.	.	PUNCT
ftr-413	451	1	the	the	DET
ftr-413	451	2	treasury	treasury	NOUN
ftr-413	451	3	has	have	AUX
ftr-413	451	4	published	publish	VERB
ftr-413	451	5	comprehensive	comprehensive	ADJ
ftr-413	451	6	proposed	propose	VERB
ftr-413	451	7	regulations	regulation	NOUN
ftr-413	451	8	to	to	PART
ftr-413	451	9	provide	provide	VERB
ftr-413	451	10	rules	rule	NOUN
ftr-413	451	11	for	for	ADP
ftr-413	451	12	determining	determine	VERB
ftr-413	451	13	macrs	macrs	ADJ
ftr-413	451	14	depreciation	depreciation	NOUN
ftr-413	451	15	under	under	ADP
ftr-413	451	16	§	§	PROPN
ftr-413	451	17	168	168	NUM
ftr-413	451	18	when	when	SCONJ
ftr-413	451	19	the	the	DET
ftr-413	451	20	taxpayer	taxpayer	NOUN
ftr-413	451	21	changes	change	VERB
ftr-413	451	22	the	the	DET
ftr-413	451	23	use	use	NOUN
ftr-413	451	24	of	of	ADP
ftr-413	451	25	the	the	DET
ftr-413	451	26	property	property	NOUN
ftr-413	451	27	.	.	PUNCT
ftr-413	452	1	changes	change	NOUN
ftr-413	452	2	in	in	ADP
ftr-413	452	3	use	use	NOUN
ftr-413	452	4	include	include	VERB
ftr-413	452	5	:	:	PUNCT
ftr-413	452	6	(	(	PUNCT
ftr-413	452	7	1	1	X
ftr-413	452	8	)	)	PUNCT
ftr-413	452	9	a	a	DET
ftr-413	452	10	conversion	conversion	NOUN
ftr-413	452	11	of	of	ADP
ftr-413	452	12	personal	personal	ADJ
ftr-413	452	13	use	use	NOUN
ftr-413	452	14	property	property	NOUN
ftr-413	452	15	to	to	ADP
ftr-413	452	16	a	a	DET
ftr-413	452	17	business	business	NOUN
ftr-413	452	18	or	or	CCONJ
ftr-413	452	19	income	income	NOUN
ftr-413	452	20	-	-	PUNCT
ftr-413	452	21	producing	produce	VERB
ftr-413	452	22	use	use	NOUN
ftr-413	452	23	,	,	PUNCT
ftr-413	452	24	(	(	PUNCT
ftr-413	452	25	2	2	NUM
ftr-413	452	26	)	)	PUNCT
ftr-413	452	27	conversion	conversion	NOUN
ftr-413	452	28	from	from	ADP
ftr-413	452	29	business	business	NOUN
ftr-413	452	30	or	or	CCONJ
ftr-413	452	31	income	income	NOUN
ftr-413	452	32	-	-	PUNCT
ftr-413	452	33	producing	produce	VERB
ftr-413	452	34	to	to	ADP
ftr-413	452	35	personal	personal	ADJ
ftr-413	452	36	use	use	NOUN
ftr-413	452	37	,	,	PUNCT
ftr-413	452	38	or	or	CCONJ
ftr-413	452	39	(	(	PUNCT
ftr-413	452	40	3	3	X
ftr-413	452	41	)	)	PUNCT
ftr-413	452	42	a	a	DET
ftr-413	452	43	change	change	NOUN
ftr-413	452	44	in	in	ADP
ftr-413	452	45	use	use	NOUN
ftr-413	452	46	that	that	PRON
ftr-413	452	47	results	result	VERB
ftr-413	452	48	in	in	ADP
ftr-413	452	49	a	a	DET
ftr-413	452	50	different	different	ADJ
ftr-413	452	51	recovery	recovery	NOUN
ftr-413	452	52	period	period	NOUN
ftr-413	452	53	,	,	PUNCT
ftr-413	452	54	depreciation	depreciation	NOUN
ftr-413	452	55	method	method	NOUN
ftr-413	452	56	,	,	PUNCT
ftr-413	452	57	or	or	CCONJ
ftr-413	452	58	both	both	PRON
ftr-413	452	59	.	.	PUNCT
ftr-413	453	1	the	the	DET
ftr-413	453	2	regulations	regulation	NOUN
ftr-413	453	3	will	will	AUX
ftr-413	453	4	be	be	AUX
ftr-413	453	5	effective	effective	ADJ
ftr-413	453	6	when	when	SCONJ
ftr-413	453	7	finalized	finalize	VERB
ftr-413	453	8	.	.	PUNCT
ftr-413	454	1	any	any	DET
ftr-413	454	2	reasonable	reasonable	ADJ
ftr-413	454	3	method	method	NOUN
ftr-413	454	4	will	will	AUX
ftr-413	454	5	be	be	AUX
ftr-413	454	6	acceptable	acceptable	ADJ
ftr-413	454	7	for	for	ADP
ftr-413	454	8	changes	change	NOUN
ftr-413	454	9	after	after	ADP
ftr-413	454	10	12/31/86	12/31/86	PROPN
ftr-413	454	11	and	and	CCONJ
ftr-413	454	12	before	before	SCONJ
ftr-413	454	13	final	final	ADJ
ftr-413	454	14	regulations	regulation	NOUN
ftr-413	454	15	are	be	AUX
ftr-413	454	16	published	publish	VERB
ftr-413	454	17	.	.	PUNCT
ftr-413	455	1	however	however	ADV
ftr-413	455	2	,	,	PUNCT
ftr-413	455	3	current	current	ADJ
ftr-413	455	4	reg	reg	NOUN
ftr-413	455	5	.	.	PUNCT
ftr-413	456	1	§	§	PROPN
ftr-413	456	2	1.167(g)-1	1.167(g)-1	PROPN
ftr-413	456	3	limits	limit	VERB
ftr-413	456	4	the	the	DET
ftr-413	456	5	depreciable	depreciable	ADJ
ftr-413	456	6	basis	basis	NOUN
ftr-413	456	7	of	of	ADP
ftr-413	456	8	property	property	NOUN
ftr-413	456	9	converted	convert	VERB
ftr-413	456	10	from	from	ADP
ftr-413	456	11	personal	personal	ADJ
ftr-413	456	12	to	to	ADP
ftr-413	456	13	business	business	NOUN
ftr-413	456	14	use	use	NOUN
ftr-413	456	15	to	to	ADP
ftr-413	456	16	its	its	PRON
ftr-413	456	17	fair	fair	ADJ
ftr-413	456	18	market	market	NOUN
ftr-413	456	19	value	value	NOUN
ftr-413	456	20	at	at	ADP
ftr-413	456	21	the	the	DET
ftr-413	456	22	time	time	NOUN
ftr-413	456	23	of	of	ADP
ftr-413	456	24	the	the	DET
ftr-413	456	25	conversion	conversion	NOUN
ftr-413	456	26	.	.	PUNCT
ftr-413	457	1	a.	a.	PROPN
ftr-413	457	2	revised	revise	VERB
ftr-413	457	3	proposed	propose	VERB
ftr-413	457	4	regulations	regulation	NOUN
ftr-413	457	5	made	make	VERB
ftr-413	457	6	temporary	temporary	ADJ
ftr-413	457	7	.	.	PUNCT
ftr-413	458	1	t.d	t.d	PROPN
ftr-413	458	2	.	.	PROPN
ftr-413	458	3	9115	9115	NUM
ftr-413	458	4	;	;	PUNCT
ftr-413	459	1	reg-106590	reg-106590	NOUN
ftr-413	459	2	-	-	PUNCT
ftr-413	459	3	00	00	NUM
ftr-413	459	4	;	;	PUNCT
ftr-413	459	5	reg-138499	reg-138499	NOUN
ftr-413	459	6	-	-	PUNCT
ftr-413	459	7	02	02	NUM
ftr-413	459	8	,	,	PUNCT
ftr-413	459	9	changes	change	NOUN
ftr-413	459	10	in	in	ADP
ftr-413	459	11	use	use	NOUN
ftr-413	459	12	under	under	ADP
ftr-413	459	13	section	section	NOUN
ftr-413	459	14	168(i)(5	168(i)(5	NUM
ftr-413	459	15	)	)	PUNCT
ftr-413	459	16	,	,	PUNCT
ftr-413	459	17	69	69	NUM
ftr-413	459	18	f.r	f.r	NOUN
ftr-413	459	19	.	.	PROPN
ftr-413	459	20	9529	9529	NUM
ftr-413	459	21	&	&	CCONJ
ftr-413	459	22	9560	9560	NUM
ftr-413	459	23	(	(	PUNCT
ftr-413	459	24	3/1/04	3/1/04	NUM
ftr-413	459	25	)	)	PUNCT
ftr-413	459	26	.	.	PUNCT
ftr-413	460	1	the	the	DET
ftr-413	460	2	treasury	treasury	NOUN
ftr-413	460	3	has	have	AUX
ftr-413	460	4	published	publish	VERB
ftr-413	460	5	final	final	ADJ
ftr-413	460	6	,	,	PUNCT
ftr-413	460	7	temporary	temporary	ADJ
ftr-413	460	8	and	and	CCONJ
ftr-413	460	9	proposed	propose	VERB
ftr-413	460	10	regulations	regulation	NOUN
ftr-413	460	11	that	that	PRON
ftr-413	460	12	render	render	VERB
ftr-413	460	13	obsolete	obsolete	ADJ
ftr-413	460	14	notice	notice	NOUN
ftr-413	460	15	2000	2000	NUM
ftr-413	460	16	-	-	SYM
ftr-413	460	17	4	4	NUM
ftr-413	460	18	,	,	PUNCT
ftr-413	460	19	2000	2000	NUM
ftr-413	460	20	-	-	SYM
ftr-413	460	21	1	1	NUM
ftr-413	460	22	c.b	c.b	PROPN
ftr-413	460	23	.	.	PROPN
ftr-413	460	24	313	313	NUM
ftr-413	460	25	,	,	PUNCT
ftr-413	460	26	and	and	CCONJ
ftr-413	460	27	withdraw	withdraw	VERB
ftr-413	460	28	prop	prop	NOUN
ftr-413	460	29	.	.	PUNCT
ftr-413	461	1	reg	reg	NOUN
ftr-413	461	2	.	.	PUNCT
ftr-413	462	1	§	§	PROPN
ftr-413	462	2	§	§	PROPN
ftr-413	462	3	1.168(a)-1	1.168(a)-1	NUM
ftr-413	462	4	and	and	CCONJ
ftr-413	462	5	1.168(b)-1	1.168(b)-1	NUM
ftr-413	462	6	(	(	PUNCT
ftr-413	462	7	that	that	PRON
ftr-413	462	8	were	be	AUX
ftr-413	462	9	contained	contain	VERB
ftr-413	462	10	in	in	ADP
ftr-413	462	11	the	the	DET
ftr-413	462	12	july	july	PROPN
ftr-413	462	13	2003	2003	NUM
ftr-413	462	14	proposed	propose	VERB
ftr-413	462	15	regulations	regulation	NOUN
ftr-413	462	16	)	)	PUNCT
ftr-413	462	17	.	.	PUNCT
ftr-413	463	1	b.	b.	PROPN
ftr-413	463	2	and	and	CCONJ
ftr-413	463	3	made	make	VERB
ftr-413	463	4	final	final	ADJ
ftr-413	463	5	.	.	PUNCT
ftr-413	464	1	t.d	t.d	PROPN
ftr-413	464	2	.	.	PROPN
ftr-413	464	3	9132	9132	NUM
ftr-413	465	1	,	,	PUNCT
ftr-413	465	2	changes	change	NOUN
ftr-413	465	3	in	in	ADP
ftr-413	465	4	use	use	NOUN
ftr-413	465	5	under	under	ADP
ftr-413	465	6	section	section	NOUN
ftr-413	465	7	168(i)(5	168(i)(5	NUM
ftr-413	465	8	)	)	PUNCT
ftr-413	465	9	,	,	PUNCT
ftr-413	465	10	69	69	NUM
ftr-413	465	11	f.r	f.r	NOUN
ftr-413	465	12	.	.	PROPN
ftr-413	465	13	33840	33840	NUM
ftr-413	465	14	(	(	PUNCT
ftr-413	465	15	6/17/04	6/17/04	NUM
ftr-413	465	16	)	)	PUNCT
ftr-413	465	17	.	.	PUNCT
ftr-413	466	1	effective	effective	ADJ
ftr-413	466	2	6/17/04	6/17/04	NUM
ftr-413	466	3	.	.	PUNCT
ftr-413	467	1	3	3	X
ftr-413	467	2	.	.	X
ftr-413	467	3	for	for	ADP
ftr-413	467	4	depreciation	depreciation	NOUN
ftr-413	467	5	of	of	ADP
ftr-413	467	6	property	property	NOUN
ftr-413	467	7	received	receive	VERB
ftr-413	467	8	in	in	ADP
ftr-413	467	9	a	a	DET
ftr-413	467	10	§	§	PROPN
ftr-413	467	11	1031	1031	NUM
ftr-413	467	12	exchange	exchange	NOUN
ftr-413	467	13	or	or	CCONJ
ftr-413	467	14	§	§	PROPN
ftr-413	467	15	1033	1033	NUM
ftr-413	467	16	replacement	replacement	NOUN
ftr-413	467	17	,	,	PUNCT
ftr-413	467	18	see	see	VERB
ftr-413	467	19	iii.b	iii.b	PROPN
ftr-413	467	20	.	.	PUNCT
ftr-413	467	21	,	,	PUNCT
ftr-413	467	22	below	below	ADV
ftr-413	467	23	.	.	PUNCT
ftr-413	468	1	4	4	X
ftr-413	468	2	.	.	X
ftr-413	468	3	treasury	treasury	PROPN
ftr-413	468	4	makes	make	VERB
ftr-413	468	5	life	life	NOUN
ftr-413	468	6	a	a	DET
ftr-413	468	7	little	little	ADJ
ftr-413	468	8	happier	happy	ADJ
ftr-413	468	9	for	for	ADP
ftr-413	468	10	suv	suv	NOUN
ftr-413	468	11	salesmen	salesmen	PROPN
ftr-413	468	12	.	.	PUNCT
ftr-413	469	1	t.d	t.d	PROPN
ftr-413	469	2	.	.	NOUN
ftr-413	469	3	9133	9133	NUM
ftr-413	469	4	,	,	PUNCT
ftr-413	469	5	depreciation	depreciation	NOUN
ftr-413	469	6	of	of	ADP
ftr-413	469	7	vans	van	NOUN
ftr-413	469	8	and	and	CCONJ
ftr-413	469	9	light	light	ADJ
ftr-413	469	10	trucks	truck	NOUN
ftr-413	469	11	,	,	PUNCT
ftr-413	469	12	69	69	NUM
ftr-413	469	13	f.r	f.r	NOUN
ftr-413	469	14	.	.	PROPN
ftr-413	469	15	35513	35513	NUM
ftr-413	469	16	(	(	PUNCT
ftr-413	469	17	6/25/04	6/25/04	NUM
ftr-413	469	18	)	)	PUNCT
ftr-413	469	19	,	,	PUNCT
ftr-413	469	20	making	make	VERB
ftr-413	469	21	final	final	ADJ
ftr-413	469	22	t.d	t.d	NOUN
ftr-413	469	23	.	.	PROPN
ftr-413	469	24	9069	9069	NUM
ftr-413	469	25	,	,	PUNCT
ftr-413	469	26	68	68	NUM
ftr-413	469	27	f.r	f.r	NOUN
ftr-413	469	28	.	.	NOUN
ftr-413	470	1	40129	40129	NUM
ftr-413	470	2	(	(	PUNCT
ftr-413	470	3	7/7/03	7/7/03	NUM
ftr-413	470	4	)	)	PUNCT
ftr-413	470	5	.	.	PUNCT
ftr-413	471	1	final	final	ADJ
ftr-413	471	2	and	and	CCONJ
ftr-413	471	3	temporary	temporary	ADJ
ftr-413	471	4	regulations	regulation	NOUN
ftr-413	471	5	applicable	applicable	ADJ
ftr-413	471	6	to	to	ADP
ftr-413	471	7	property	property	NOUN
ftr-413	471	8	placed	place	VERB
ftr-413	471	9	in	in	ADP
ftr-413	471	10	service	service	NOUN
ftr-413	471	11	on	on	ADP
ftr-413	471	12	or	or	CCONJ
ftr-413	471	13	after	after	ADP
ftr-413	471	14	7/7/03	7/7/03	PROPN
ftr-413	471	15	.	.	PUNCT
ftr-413	471	16	provides	provide	VERB
ftr-413	471	17	that	that	SCONJ
ftr-413	471	18	a	a	DET
ftr-413	471	19	truck	truck	NOUN
ftr-413	471	20	or	or	CCONJ
ftr-413	471	21	van	van	NOUN
ftr-413	471	22	is	be	AUX
ftr-413	471	23	not	not	PART
ftr-413	471	24	subject	subject	ADJ
ftr-413	471	25	to	to	ADP
ftr-413	471	26	the	the	DET
ftr-413	471	27	§	§	PROPN
ftr-413	471	28	280f(a	280f(a	PROPN
ftr-413	471	29	)	)	PUNCT
ftr-413	471	30	limits	limit	VERB
ftr-413	471	31	if	if	SCONJ
ftr-413	471	32	it	it	PRON
ftr-413	471	33	is	be	AUX
ftr-413	471	34	a	a	DET
ftr-413	471	35	qualified	qualified	ADJ
ftr-413	471	36	nonpersonal	nonpersonal	ADJ
ftr-413	471	37	use	use	NOUN
ftr-413	471	38	vehicle	vehicle	NOUN
ftr-413	471	39	as	as	SCONJ
ftr-413	471	40	defined	define	VERB
ftr-413	471	41	in	in	ADP
ftr-413	471	42	reg	reg	NOUN
ftr-413	471	43	.	.	PUNCT
ftr-413	472	1	§	§	PROPN
ftr-413	472	2	1.274	1.274	NUM
ftr-413	472	3	-	-	NUM
ftr-413	472	4	5t(k	5t(k	NUM
ftr-413	472	5	)	)	PUNCT
ftr-413	472	6	.	.	PUNCT
ftr-413	473	1	effective	effective	ADJ
ftr-413	473	2	7/7/03	7/7/03	PROPN
ftr-413	473	3	.	.	PUNCT
ftr-413	473	4	a.	a.	NOUN
ftr-413	474	1	but	but	CCONJ
ftr-413	474	2	not	not	PART
ftr-413	474	3	for	for	ADP
ftr-413	474	4	salesmen	salesman	NOUN
ftr-413	474	5	of	of	ADP
ftr-413	474	6	expensive	expensive	ADJ
ftr-413	474	7	suvs	suvs	NOUN
ftr-413	474	8	.	.	PUNCT
ftr-413	475	1	section	section	NOUN
ftr-413	475	2	910	910	NUM
ftr-413	475	3	of	of	ADP
ftr-413	475	4	the	the	DET
ftr-413	475	5	american	american	ADJ
ftr-413	475	6	jobs	jobs	PROPN
ftr-413	475	7	creation	creation	PROPN
ftr-413	475	8	act	act	NOUN
ftr-413	475	9	of	of	ADP
ftr-413	475	10	2004	2004	NUM
ftr-413	475	11	amends	amend	NOUN
ftr-413	475	12	§	§	PROPN
ftr-413	475	13	179	179	NUM
ftr-413	475	14	to	to	PART
ftr-413	475	15	reduce	reduce	VERB
ftr-413	475	16	the	the	DET
ftr-413	475	17	suv	suv	PROPN
ftr-413	475	18	deduction	deduction	NOUN
ftr-413	475	19	to	to	ADP
ftr-413	475	20	$	$	SYM
ftr-413	475	21	25,000	25,000	NUM
ftr-413	475	22	for	for	ADP
ftr-413	475	23	suvs	suvs	NOUN
ftr-413	475	24	placed	place	VERB
ftr-413	475	25	in	in	ADP
ftr-413	475	26	service	service	NOUN
ftr-413	475	27	after	after	ADP
ftr-413	475	28	10/22/04	10/22/04	PROPN
ftr-413	475	29	.	.	PROPN
ftr-413	475	30	5	5	NUM
ftr-413	475	31	.	.	X
ftr-413	475	32	king	king	PROPN
ftr-413	475	33	kong	kong	PROPN
ftr-413	475	34	might	might	AUX
ftr-413	475	35	have	have	AUX
ftr-413	475	36	been	be	AUX
ftr-413	475	37	able	able	ADJ
ftr-413	475	38	to	to	PART
ftr-413	475	39	move	move	VERB
ftr-413	475	40	them	they	PRON
ftr-413	475	41	,	,	PUNCT
ftr-413	475	42	so	so	ADV
ftr-413	475	43	they	they	PRON
ftr-413	475	44	’re	’re	VERB
ftr-413	475	45	not	not	PART
ftr-413	475	46	inherently	inherently	ADV
ftr-413	475	47	permanent	permanent	ADJ
ftr-413	475	48	.	.	PUNCT
ftr-413	476	1	pdv	pdv	PROPN
ftr-413	476	2	america	america	PROPN
ftr-413	476	3	,	,	PUNCT
ftr-413	476	4	inc	inc	PROPN
ftr-413	476	5	.	.	PROPN
ftr-413	477	1	v.	v.	PROPN
ftr-413	477	2	commissioner	commissioner	PROPN
ftr-413	477	3	,	,	PUNCT
ftr-413	477	4	t.c	t.c	PROPN
ftr-413	477	5	.	.	PROPN
ftr-413	477	6	memo	memo	NOUN
ftr-413	477	7	.	.	PUNCT
ftr-413	478	1	2004	2004	NUM
ftr-413	478	2	-	-	SYM
ftr-413	478	3	118	118	NUM
ftr-413	478	4	(	(	PUNCT
ftr-413	478	5	5/12/04	5/12/04	NUM
ftr-413	478	6	)	)	PUNCT
ftr-413	478	7	.	.	PUNCT
ftr-413	479	1	judge	judge	PROPN
ftr-413	479	2	marvel	marvel	PROPN
ftr-413	479	3	held	hold	VERB
ftr-413	479	4	that	that	SCONJ
ftr-413	479	5	petroleum	petroleum	NOUN
ftr-413	479	6	storage	storage	NOUN
ftr-413	479	7	tanks	tank	NOUN
ftr-413	479	8	,	,	PUNCT
ftr-413	479	9	holding	hold	VERB
ftr-413	479	10	as	as	ADP
ftr-413	479	11	64	64	NUM
ftr-413	479	12	florida	florida	PROPN
ftr-413	479	13	tax	tax	NOUN
ftr-413	479	14	review	review	NOUN
ftr-413	480	1	[	[	X
ftr-413	480	2	vol.7	vol.7	NOUN
ftr-413	480	3	:	:	PUNCT
ftr-413	480	4	si	si	NOUN
ftr-413	480	5	much	much	ADJ
ftr-413	480	6	as	as	ADP
ftr-413	480	7	151,000	151,000	NUM
ftr-413	480	8	barrels	barrel	NOUN
ftr-413	480	9	and	and	CCONJ
ftr-413	480	10	weighing	weigh	VERB
ftr-413	480	11	as	as	ADV
ftr-413	480	12	much	much	ADJ
ftr-413	480	13	as	as	ADP
ftr-413	480	14	1	1	NUM
ftr-413	480	15	million	million	NUM
ftr-413	480	16	pounds	pound	NOUN
ftr-413	480	17	[	[	PUNCT
ftr-413	480	18	some	some	PRON
ftr-413	480	19	of	of	ADP
ftr-413	480	20	in	in	ADP
ftr-413	480	21	fact	fact	NOUN
ftr-413	480	22	had	have	AUX
ftr-413	480	23	been	be	AUX
ftr-413	480	24	in	in	ADP
ftr-413	480	25	place	place	NOUN
ftr-413	480	26	60	60	NUM
ftr-413	480	27	years	year	NOUN
ftr-413	480	28	]	]	PUNCT
ftr-413	480	29	are	be	AUX
ftr-413	480	30	not	not	PART
ftr-413	480	31	inherently	inherently	ADV
ftr-413	480	32	permanent	permanent	ADJ
ftr-413	480	33	structures	structure	NOUN
ftr-413	480	34	,	,	PUNCT
ftr-413	480	35	because	because	SCONJ
ftr-413	480	36	they	they	PRON
ftr-413	480	37	sometimes	sometimes	ADV
ftr-413	480	38	are	be	AUX
ftr-413	480	39	moved	move	VERB
ftr-413	480	40	,	,	PUNCT
ftr-413	480	41	with	with	ADP
ftr-413	480	42	only	only	ADJ
ftr-413	480	43	minimal	minimal	ADJ
ftr-413	480	44	damage	damage	NOUN
ftr-413	480	45	,	,	PUNCT
ftr-413	480	46	for	for	ADP
ftr-413	480	47	purposes	purpose	NOUN
ftr-413	480	48	of	of	ADP
ftr-413	480	49	environmental	environmental	ADJ
ftr-413	480	50	remediation	remediation	NOUN
ftr-413	480	51	or	or	CCONJ
ftr-413	480	52	repairs	repair	NOUN
ftr-413	480	53	.	.	PUNCT
ftr-413	481	1	accordingly	accordingly	ADV
ftr-413	481	2	,	,	PUNCT
ftr-413	481	3	the	the	DET
ftr-413	481	4	tanks	tank	NOUN
ftr-413	481	5	were	be	AUX
ftr-413	481	6	in	in	ADP
ftr-413	481	7	asset	asset	NOUN
ftr-413	481	8	class	class	NOUN
ftr-413	481	9	57.0	57.0	NUM
ftr-413	481	10	,	,	PUNCT
ftr-413	481	11	distributive	distributive	ADJ
ftr-413	481	12	trades	trade	NOUN
ftr-413	481	13	and	and	CCONJ
ftr-413	481	14	services	service	NOUN
ftr-413	481	15	,	,	PUNCT
ftr-413	481	16	of	of	ADP
ftr-413	481	17	rev	rev	PROPN
ftr-413	481	18	.	.	PROPN
ftr-413	481	19	proc	proc	PROPN
ftr-413	481	20	.	.	PUNCT
ftr-413	482	1	97	97	NUM
ftr-413	482	2	-	-	SYM
ftr-413	482	3	56	56	NUM
ftr-413	482	4	,	,	PUNCT
ftr-413	482	5	1987	1987	NUM
ftr-413	482	6	-	-	SYM
ftr-413	482	7	2	2	NUM
ftr-413	482	8	c.b	c.b	PROPN
ftr-413	482	9	.	.	PROPN
ftr-413	482	10	686	686	NUM
ftr-413	482	11	,	,	PUNCT
ftr-413	483	1	and	and	CCONJ
ftr-413	483	2	treated	treat	VERB
ftr-413	483	3	as	as	ADP
ftr-413	483	4	5	5	NUM
ftr-413	483	5	-	-	PUNCT
ftr-413	483	6	year	year	NOUN
ftr-413	483	7	property	property	NOUN
ftr-413	483	8	,	,	PUNCT
ftr-413	483	9	rather	rather	ADV
ftr-413	483	10	than	than	ADP
ftr-413	483	11	asset	asset	NOUN
ftr-413	483	12	class	class	NOUN
ftr-413	483	13	57.1	57.1	NUM
ftr-413	483	14	,	,	PUNCT
ftr-413	483	15	distributive	distributive	ADJ
ftr-413	483	16	trades	trade	NOUN
ftr-413	483	17	and	and	CCONJ
ftr-413	483	18	services	service	NOUN
ftr-413	483	19	–	–	PUNCT
ftr-413	483	20	billboard	billboard	NOUN
ftr-413	483	21	,	,	PUNCT
ftr-413	483	22	service	service	NOUN
ftr-413	483	23	station	station	NOUN
ftr-413	483	24	buildings	building	NOUN
ftr-413	483	25	and	and	CCONJ
ftr-413	483	26	petroleum	petroleum	NOUN
ftr-413	483	27	marketing	marketing	NOUN
ftr-413	483	28	land	land	NOUN
ftr-413	483	29	improvements	improvement	NOUN
ftr-413	483	30	.	.	PUNCT
ftr-413	484	1	[	[	X
ftr-413	484	2	pursuant	pursuant	ADJ
ftr-413	484	3	to	to	ADP
ftr-413	484	4	§	§	PROPN
ftr-413	484	5	1245(a)(3)(e	1245(a)(3)(e	NUM
ftr-413	484	6	)	)	PUNCT
ftr-413	484	7	,	,	PUNCT
ftr-413	484	8	storage	storage	NOUN
ftr-413	484	9	facilities	facility	NOUN
ftr-413	484	10	used	use	VERB
ftr-413	484	11	in	in	ADP
ftr-413	484	12	the	the	DET
ftr-413	484	13	distribution	distribution	NOUN
ftr-413	484	14	of	of	ADP
ftr-413	484	15	petroleum	petroleum	NOUN
ftr-413	484	16	products	product	NOUN
ftr-413	484	17	are	be	AUX
ftr-413	484	18	§	§	PROPN
ftr-413	484	19	1245	1245	NUM
ftr-413	484	20	property	property	NOUN
ftr-413	484	21	.	.	PUNCT
ftr-413	484	22	]	]	PUNCT
ftr-413	485	1	6	6	X
ftr-413	485	2	.	.	X
ftr-413	485	3	section	section	NOUN
ftr-413	485	4	211	211	NUM
ftr-413	485	5	of	of	ADP
ftr-413	485	6	the	the	DET
ftr-413	485	7	american	american	ADJ
ftr-413	485	8	jobs	jobs	PROPN
ftr-413	485	9	creation	creation	PROPN
ftr-413	485	10	act	act	NOUN
ftr-413	485	11	of	of	ADP
ftr-413	485	12	2004	2004	NUM
ftr-413	485	13	amends	amend	NOUN
ftr-413	485	14	§	§	PROPN
ftr-413	485	15	168	168	NUM
ftr-413	485	16	to	to	PART
ftr-413	485	17	provide	provide	VERB
ftr-413	485	18	for	for	ADP
ftr-413	485	19	a	a	DET
ftr-413	485	20	15	15	NUM
ftr-413	485	21	-	-	PUNCT
ftr-413	485	22	year	year	NOUN
ftr-413	485	23	recovery	recovery	NOUN
ftr-413	485	24	period	period	NOUN
ftr-413	485	25	for	for	ADP
ftr-413	485	26	depreciation	depreciation	NOUN
ftr-413	485	27	of	of	ADP
ftr-413	485	28	qualified	qualified	ADJ
ftr-413	485	29	leasehold	leasehold	NOUN
ftr-413	485	30	improvements	improvement	NOUN
ftr-413	485	31	and	and	CCONJ
ftr-413	485	32	qualified	qualified	ADJ
ftr-413	485	33	restaurant	restaurant	NOUN
ftr-413	485	34	property	property	NOUN
ftr-413	485	35	placed	place	VERB
ftr-413	485	36	in	in	ADP
ftr-413	485	37	service	service	NOUN
ftr-413	485	38	between	between	ADP
ftr-413	485	39	10/23/04	10/23/04	PROPN
ftr-413	485	40	and	and	CCONJ
ftr-413	485	41	12/31/05	12/31/05	PROPN
ftr-413	485	42	.	.	PUNCT
ftr-413	486	1	generally	generally	ADV
ftr-413	486	2	,	,	PUNCT
ftr-413	486	3	the	the	DET
ftr-413	486	4	improvements	improvement	NOUN
ftr-413	486	5	and	and	CCONJ
ftr-413	486	6	property	property	NOUN
ftr-413	486	7	must	must	AUX
ftr-413	486	8	be	be	AUX
ftr-413	486	9	in	in	ADP
ftr-413	486	10	buildings	building	NOUN
ftr-413	486	11	that	that	PRON
ftr-413	486	12	are	be	AUX
ftr-413	486	13	at	at	ADV
ftr-413	486	14	least	least	ADV
ftr-413	486	15	three	three	NUM
ftr-413	486	16	years	year	NOUN
ftr-413	486	17	old	old	ADJ
ftr-413	486	18	.	.	PUNCT
ftr-413	487	1	7	7	X
ftr-413	487	2	.	.	NUM
ftr-413	487	3	fifteen	fifteen	NUM
ftr-413	487	4	-	-	PUNCT
ftr-413	487	5	year	year	NOUN
ftr-413	487	6	amortization	amortization	NOUN
ftr-413	487	7	for	for	ADP
ftr-413	487	8	pre	pre	ADJ
ftr-413	487	9	-	-	ADJ
ftr-413	487	10	opening	opening	ADJ
ftr-413	487	11	and	and	CCONJ
ftr-413	487	12	organizational	organizational	ADJ
ftr-413	487	13	expenses	expense	NOUN
ftr-413	487	14	,	,	PUNCT
ftr-413	487	15	except	except	SCONJ
ftr-413	487	16	for	for	ADP
ftr-413	487	17	deductibility	deductibility	NOUN
ftr-413	487	18	of	of	ADP
ftr-413	487	19	the	the	DET
ftr-413	487	20	first	first	ADJ
ftr-413	487	21	$	$	SYM
ftr-413	487	22	5,000	5,000	NUM
ftr-413	487	23	.	.	PUNCT
ftr-413	488	1	section	section	NOUN
ftr-413	488	2	902	902	NUM
ftr-413	488	3	of	of	ADP
ftr-413	488	4	the	the	DET
ftr-413	488	5	american	american	ADJ
ftr-413	488	6	jobs	jobs	PROPN
ftr-413	488	7	creation	creation	PROPN
ftr-413	488	8	act	act	NOUN
ftr-413	488	9	of	of	ADP
ftr-413	488	10	2004	2004	NUM
ftr-413	488	11	amends	amend	NOUN
ftr-413	488	12	§	§	PROPN
ftr-413	488	13	§	§	PROPN
ftr-413	488	14	195	195	NUM
ftr-413	488	15	,	,	PUNCT
ftr-413	488	16	248	248	NUM
ftr-413	488	17	and	and	CCONJ
ftr-413	488	18	709	709	NUM
ftr-413	488	19	to	to	PART
ftr-413	488	20	provide	provide	VERB
ftr-413	488	21	for	for	ADP
ftr-413	488	22	a	a	DET
ftr-413	488	23	deduction	deduction	NOUN
ftr-413	488	24	of	of	ADP
ftr-413	488	25	the	the	DET
ftr-413	488	26	first	first	ADJ
ftr-413	488	27	$	$	SYM
ftr-413	488	28	5,000	5,000	NUM
ftr-413	488	29	of	of	ADP
ftr-413	488	30	costs	cost	NOUN
ftr-413	488	31	in	in	ADP
ftr-413	488	32	each	each	DET
ftr-413	488	33	category	category	NOUN
ftr-413	488	34	in	in	ADP
ftr-413	488	35	the	the	DET
ftr-413	488	36	year	year	NOUN
ftr-413	488	37	that	that	SCONJ
ftr-413	488	38	amortization	amortization	NOUN
ftr-413	488	39	would	would	AUX
ftr-413	488	40	have	have	AUX
ftr-413	488	41	begun	begin	VERB
ftr-413	488	42	.	.	PUNCT
ftr-413	489	1	amounts	amount	NOUN
ftr-413	489	2	not	not	PART
ftr-413	489	3	deductible	deductible	ADJ
ftr-413	489	4	are	be	AUX
ftr-413	489	5	to	to	PART
ftr-413	489	6	be	be	AUX
ftr-413	489	7	amortized	amortize	VERB
ftr-413	489	8	over	over	ADP
ftr-413	489	9	15	15	NUM
ftr-413	489	10	years	year	NOUN
ftr-413	489	11	.	.	PUNCT
ftr-413	490	1	the	the	DET
ftr-413	490	2	deduction	deduction	NOUN
ftr-413	490	3	is	be	AUX
ftr-413	490	4	phased	phase	VERB
ftr-413	490	5	out	out	ADP
ftr-413	490	6	dollar	dollar	NOUN
ftr-413	490	7	-	-	PUNCT
ftr-413	490	8	for	for	ADP
ftr-413	490	9	-	-	PUNCT
ftr-413	490	10	dollar	dollar	NOUN
ftr-413	490	11	as	as	SCONJ
ftr-413	490	12	the	the	DET
ftr-413	490	13	amount	amount	NOUN
ftr-413	490	14	in	in	ADP
ftr-413	490	15	each	each	DET
ftr-413	490	16	category	category	NOUN
ftr-413	490	17	exceeds	exceed	VERB
ftr-413	490	18	$	$	SYM
ftr-413	490	19	50,000	50,000	NUM
ftr-413	490	20	.	.	PUNCT
ftr-413	491	1	f.	f.	PROPN
ftr-413	491	2	credits	credits	PROPN
ftr-413	491	3	1	1	NUM
ftr-413	491	4	.	.	PUNCT
ftr-413	492	1	new	new	ADJ
ftr-413	492	2	final	final	ADJ
ftr-413	492	3	research	research	NOUN
ftr-413	492	4	credit	credit	NOUN
ftr-413	492	5	regulations	regulation	NOUN
ftr-413	492	6	retain	retain	VERB
ftr-413	492	7	the	the	DET
ftr-413	492	8	requirement	requirement	NOUN
ftr-413	492	9	that	that	SCONJ
ftr-413	492	10	experimentation	experimentation	NOUN
ftr-413	492	11	“	"	PUNCT
ftr-413	492	12	must	must	AUX
ftr-413	492	13	be	be	AUX
ftr-413	492	14	an	an	DET
ftr-413	492	15	evaluative	evaluative	ADJ
ftr-413	492	16	process	process	NOUN
ftr-413	492	17	.	.	PUNCT
ftr-413	492	18	.	.	PUNCT
ftr-413	492	19	.	.	PUNCT
ftr-413	493	1	capable	capable	ADJ
ftr-413	493	2	of	of	ADP
ftr-413	493	3	evaluating	evaluate	VERB
ftr-413	493	4	more	more	ADJ
ftr-413	493	5	than	than	ADP
ftr-413	493	6	one	one	NUM
ftr-413	493	7	alternative	alternative	NOUN
ftr-413	493	8	.	.	PUNCT
ftr-413	493	9	”	"	PUNCT
ftr-413	494	1	they	they	PRON
ftr-413	494	2	validate	validate	VERB
ftr-413	494	3	the	the	DET
ftr-413	494	4	old	old	ADJ
ftr-413	494	5	joke	joke	NOUN
ftr-413	494	6	:	:	PUNCT
ftr-413	494	7	“	"	PUNCT
ftr-413	494	8	‘	'	PUNCT
ftr-413	494	9	how	how	SCONJ
ftr-413	494	10	’s	’	VERB
ftr-413	494	11	your	your	PRON
ftr-413	494	12	wife	wife	NOUN
ftr-413	494	13	?	?	PUNCT
ftr-413	494	14	’	'	PUNCT
ftr-413	495	1	‘	'	PUNCT
ftr-413	495	2	compared	compare	VERB
ftr-413	495	3	with	with	ADP
ftr-413	495	4	whom	whom	PRON
ftr-413	495	5	?	?	PUNCT
ftr-413	495	6	’	'	PUNCT
ftr-413	495	7	”	"	PUNCT
ftr-413	495	8	t.d	t.d	PROPN
ftr-413	495	9	.	.	PROPN
ftr-413	495	10	9104	9104	NUM
ftr-413	495	11	,	,	PUNCT
ftr-413	495	12	credit	credit	NOUN
ftr-413	495	13	for	for	ADP
ftr-413	495	14	increasing	increase	VERB
ftr-413	495	15	research	research	NOUN
ftr-413	495	16	activities	activity	NOUN
ftr-413	495	17	,	,	PUNCT
ftr-413	495	18	69	69	NUM
ftr-413	495	19	f.r	f.r	NOUN
ftr-413	495	20	.	.	PROPN
ftr-413	495	21	22	22	NUM
ftr-413	495	22	(	(	PUNCT
ftr-413	495	23	1/2/04	1/2/04	NUM
ftr-413	495	24	)	)	PUNCT
ftr-413	495	25	.	.	PUNCT
ftr-413	496	1	final	final	ADJ
ftr-413	496	2	regulations	regulation	NOUN
ftr-413	496	3	generally	generally	ADV
ftr-413	496	4	retain	retain	VERB
ftr-413	496	5	the	the	DET
ftr-413	496	6	provisions	provision	NOUN
ftr-413	496	7	of	of	ADP
ftr-413	496	8	december	december	PROPN
ftr-413	496	9	2001	2001	NUM
ftr-413	496	10	proposed	propose	VERB
ftr-413	496	11	regulations	regulation	NOUN
ftr-413	496	12	.	.	PUNCT
ftr-413	497	1	the	the	DET
ftr-413	497	2	rules	rule	NOUN
ftr-413	497	3	for	for	ADP
ftr-413	497	4	internal	internal	ADJ
ftr-413	497	5	-	-	PUNCT
ftr-413	497	6	use	use	NOUN
ftr-413	497	7	software	software	NOUN
ftr-413	497	8	are	be	AUX
ftr-413	497	9	not	not	PART
ftr-413	497	10	included	include	VERB
ftr-413	497	11	in	in	ADP
ftr-413	497	12	these	these	DET
ftr-413	497	13	regulations	regulation	NOUN
ftr-413	497	14	,	,	PUNCT
ftr-413	497	15	but	but	CCONJ
ftr-413	497	16	are	be	AUX
ftr-413	497	17	the	the	DET
ftr-413	497	18	subject	subject	NOUN
ftr-413	497	19	of	of	ADP
ftr-413	497	20	an	an	DET
ftr-413	497	21	advanced	advanced	ADJ
ftr-413	497	22	notice	notice	NOUN
ftr-413	497	23	of	of	ADP
ftr-413	497	24	proposed	propose	VERB
ftr-413	497	25	rulemaking.3	rulemaking.3	PROPN
ftr-413	497	26	a.	a.	NOUN
ftr-413	497	27	section	section	NOUN
ftr-413	497	28	301	301	NUM
ftr-413	497	29	of	of	ADP
ftr-413	497	30	the	the	DET
ftr-413	497	31	working	work	VERB
ftr-413	497	32	families	family	NOUN
ftr-413	497	33	act	act	VERB
ftr-413	497	34	of	of	ADP
ftr-413	497	35	2004	2004	NUM
ftr-413	497	36	extends	extend	VERB
ftr-413	497	37	the	the	DET
ftr-413	497	38	research	research	NOUN
ftr-413	497	39	credit	credit	NOUN
ftr-413	497	40	for	for	ADP
ftr-413	497	41	18	18	NUM
ftr-413	497	42	months	month	NOUN
ftr-413	497	43	until	until	ADP
ftr-413	497	44	12/31/05	12/31/05	PROPN
ftr-413	497	45	.	.	PUNCT
ftr-413	497	46	g.	g.	PROPN
ftr-413	497	47	natural	natural	ADJ
ftr-413	497	48	resources	resource	NOUN
ftr-413	497	49	deductions	deduction	NOUN
ftr-413	497	50	&	&	CCONJ
ftr-413	497	51	credits	credit	NOUN
ftr-413	497	52	1	1	NUM
ftr-413	497	53	.	.	PUNCT
ftr-413	497	54	tax	tax	NOUN
ftr-413	497	55	court	court	NOUN
ftr-413	497	56	holding	holding	NOUN
ftr-413	497	57	reversed	reverse	VERB
ftr-413	497	58	by	by	ADP
ftr-413	497	59	the	the	DET
ftr-413	497	60	eighth	eighth	ADJ
ftr-413	497	61	circuit	circuit	NOUN
ftr-413	497	62	:	:	PUNCT
ftr-413	497	63	7	7	NUM
ftr-413	497	64	-	-	PUNCT
ftr-413	497	65	year	year	NOUN
ftr-413	497	66	recovery	recovery	NOUN
ftr-413	497	67	period	period	NOUN
ftr-413	497	68	for	for	ADP
ftr-413	497	69	gathering	gather	VERB
ftr-413	497	70	pipelines	pipeline	NOUN
ftr-413	497	71	.	.	PUNCT
ftr-413	498	1	clajon	clajon	PROPN
ftr-413	498	2	gas	gas	PROPN
ftr-413	498	3	.	.	PUNCT
ftr-413	499	1	co.	co.	PROPN
ftr-413	500	1	lp	lp	PROPN
ftr-413	500	2	v.	v.	ADP
ftr-413	500	3	3	3	X
ftr-413	500	4	.	.	PUNCT
ftr-413	501	1	these	these	DET
ftr-413	501	2	regulations	regulation	NOUN
ftr-413	501	3	are	be	AUX
ftr-413	501	4	discussed	discuss	VERB
ftr-413	501	5	more	more	ADV
ftr-413	501	6	fully	fully	ADV
ftr-413	501	7	at	at	ADP
ftr-413	501	8	s&m	s&m	PROPN
ftr-413	501	9	,	,	PUNCT
ftr-413	501	10	supra	supra	ADJ
ftr-413	501	11	note	note	NOUN
ftr-413	501	12	2	2	NUM
ftr-413	501	13	,	,	PUNCT
ftr-413	501	14	at	at	ADP
ftr-413	501	15	471	471	NUM
ftr-413	501	16	-	-	SYM
ftr-413	501	17	74	74	NUM
ftr-413	501	18	.	.	PUNCT
ftr-413	502	1	2005	2005	NUM
ftr-413	502	2	]	]	PUNCT
ftr-413	502	3	recent	recent	ADJ
ftr-413	502	4	developments	development	NOUN
ftr-413	502	5	in	in	ADP
ftr-413	502	6	federal	federal	ADJ
ftr-413	502	7	income	income	NOUN
ftr-413	502	8	taxation	taxation	NOUN
ftr-413	502	9	65	65	NUM
ftr-413	502	10	commissioner	commissioner	NOUN
ftr-413	502	11	,	,	PUNCT
ftr-413	502	12	354	354	NUM
ftr-413	502	13	f.3d	f.3d	NUM
ftr-413	502	14	786	786	NUM
ftr-413	502	15	,	,	PUNCT
ftr-413	502	16	93	93	NUM
ftr-413	502	17	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	502	18	2004	2004	NUM
ftr-413	502	19	-	-	SYM
ftr-413	502	20	396	396	NUM
ftr-413	502	21	,	,	PUNCT
ftr-413	502	22	2004	2004	NUM
ftr-413	502	23	-	-	SYM
ftr-413	502	24	1	1	NUM
ftr-413	502	25	u.s.t.c	u.s.t.c	PROPN
ftr-413	502	26	.	.	PROPN
ftr-413	502	27	¶50,123	¶50,123	VERB
ftr-413	502	28	(	(	PUNCT
ftr-413	502	29	8th	8th	ADJ
ftr-413	502	30	cir	cir	NOUN
ftr-413	502	31	.	.	PUNCT
ftr-413	503	1	1/12/04	1/12/04	NUM
ftr-413	503	2	)	)	PUNCT
ftr-413	503	3	.	.	PUNCT
ftr-413	504	1	the	the	DET
ftr-413	504	2	eighth	eighth	ADJ
ftr-413	504	3	circuit	circuit	NOUN
ftr-413	504	4	followed	follow	VERB
ftr-413	504	5	the	the	DET
ftr-413	504	6	tenth	tenth	ADJ
ftr-413	504	7	circuit	circuit	NOUN
ftr-413	504	8	’s	’s	PART
ftr-413	504	9	duke	duke	PROPN
ftr-413	504	10	energy	energy	NOUN
ftr-413	504	11	decision	decision	NOUN
ftr-413	504	12	and	and	CCONJ
ftr-413	504	13	the	the	DET
ftr-413	504	14	sixth	sixth	ADJ
ftr-413	504	15	circuit	circuit	NOUN
ftr-413	504	16	’s	’s	PART
ftr-413	504	17	saganaw	saganaw	NOUN
ftr-413	504	18	bay	bay	PROPN
ftr-413	504	19	pipeline	pipeline	NOUN
ftr-413	504	20	decisions	decision	NOUN
ftr-413	504	21	,	,	PUNCT
ftr-413	504	22	and	and	CCONJ
ftr-413	504	23	permits	permit	VERB
ftr-413	504	24	gathering	gather	VERB
ftr-413	504	25	pipelines	pipeline	NOUN
ftr-413	504	26	to	to	PART
ftr-413	504	27	be	be	AUX
ftr-413	504	28	depreciated	depreciate	VERB
ftr-413	504	29	over	over	ADP
ftr-413	504	30	7	7	NUM
ftr-413	504	31	years.4	years.4	PROPN
ftr-413	504	32	h.	h.	NOUN
ftr-413	504	33	loss	loss	NOUN
ftr-413	504	34	transactions	transaction	NOUN
ftr-413	504	35	,	,	PUNCT
ftr-413	504	36	bad	bad	ADJ
ftr-413	504	37	debts	debt	NOUN
ftr-413	504	38	and	and	CCONJ
ftr-413	504	39	nols	nols	PROPN
ftr-413	504	40	1	1	NUM
ftr-413	504	41	.	.	PUNCT
ftr-413	505	1	graves	grave	NOUN
ftr-413	505	2	v.	v.	PROPN
ftr-413	505	3	commissioner	commissioner	PROPN
ftr-413	505	4	,	,	PUNCT
ftr-413	505	5	t.c	t.c	PROPN
ftr-413	505	6	.	.	PROPN
ftr-413	505	7	memo	memo	NOUN
ftr-413	505	8	.	.	PUNCT
ftr-413	506	1	2004	2004	NUM
ftr-413	506	2	-	-	SYM
ftr-413	506	3	140	140	NUM
ftr-413	506	4	(	(	PUNCT
ftr-413	506	5	6/15/04	6/15/04	NUM
ftr-413	506	6	)	)	PUNCT
ftr-413	506	7	.	.	PUNCT
ftr-413	507	1	judge	judge	PROPN
ftr-413	507	2	gerber	gerber	PROPN
ftr-413	507	3	held	hold	VERB
ftr-413	507	4	that	that	SCONJ
ftr-413	507	5	a	a	DET
ftr-413	507	6	§	§	PROPN
ftr-413	507	7	166	166	NUM
ftr-413	507	8	business	business	NOUN
ftr-413	507	9	bad	bad	ADJ
ftr-413	507	10	debt	debt	NOUN
ftr-413	507	11	deduction	deduction	NOUN
ftr-413	507	12	arising	arise	VERB
ftr-413	507	13	from	from	ADP
ftr-413	507	14	employee	employee	NOUN
ftr-413	507	15	’s	’s	PART
ftr-413	507	16	loan	loan	NOUN
ftr-413	507	17	to	to	ADP
ftr-413	507	18	employer	employer	NOUN
ftr-413	507	19	to	to	PART
ftr-413	507	20	help	help	VERB
ftr-413	507	21	preserve	preserve	VERB
ftr-413	507	22	salary	salary	NOUN
ftr-413	507	23	income	income	NOUN
ftr-413	507	24	was	be	AUX
ftr-413	507	25	an	an	DET
ftr-413	507	26	employee	employee	NOUN
ftr-413	507	27	business	business	NOUN
ftr-413	507	28	deduction	deduction	NOUN
ftr-413	507	29	that	that	PRON
ftr-413	507	30	was	be	AUX
ftr-413	507	31	a	a	DET
ftr-413	507	32	miscellaneous	miscellaneous	ADJ
ftr-413	507	33	itemized	itemize	VERB
ftr-413	507	34	deduction	deduction	NOUN
ftr-413	507	35	subject	subject	NOUN
ftr-413	507	36	to	to	ADP
ftr-413	507	37	the	the	DET
ftr-413	507	38	2	2	NUM
ftr-413	507	39	percent	percent	NOUN
ftr-413	507	40	of	of	ADP
ftr-413	507	41	agi	agi	NOUN
ftr-413	507	42	floor	floor	NOUN
ftr-413	507	43	of	of	ADP
ftr-413	507	44	§	§	PROPN
ftr-413	507	45	67	67	NUM
ftr-413	507	46	.	.	NOUN
ftr-413	507	47	2	2	NUM
ftr-413	507	48	.	.	X
ftr-413	507	49	maximizing	maximize	VERB
ftr-413	507	50	the	the	DET
ftr-413	507	51	availability	availability	NOUN
ftr-413	507	52	of	of	ADP
ftr-413	507	53	post	post	ADJ
ftr-413	507	54	-	-	ADJ
ftr-413	507	55	bankruptcy	bankruptcy	ADJ
ftr-413	507	56	nols	nol	NOUN
ftr-413	507	57	.	.	PUNCT
ftr-413	508	1	benton	benton	PROPN
ftr-413	508	2	v.	v.	PROPN
ftr-413	508	3	commissioner	commissioner	PROPN
ftr-413	508	4	,	,	PUNCT
ftr-413	508	5	122	122	NUM
ftr-413	508	6	t.c	t.c	PROPN
ftr-413	508	7	.	.	PROPN
ftr-413	509	1	353	353	NUM
ftr-413	509	2	(	(	PUNCT
ftr-413	509	3	5/12/04	5/12/04	NUM
ftr-413	509	4	)	)	PUNCT
ftr-413	509	5	.	.	PUNCT
ftr-413	510	1	the	the	DET
ftr-413	510	2	taxpayer	taxpayer	NOUN
ftr-413	510	3	filed	file	VERB
ftr-413	510	4	a	a	DET
ftr-413	510	5	chapter	chapter	NOUN
ftr-413	510	6	11	11	NUM
ftr-413	510	7	bankruptcy	bankruptcy	NOUN
ftr-413	510	8	petition	petition	NOUN
ftr-413	510	9	in	in	ADP
ftr-413	510	10	1995	1995	NUM
ftr-413	510	11	and	and	CCONJ
ftr-413	510	12	the	the	DET
ftr-413	510	13	plan	plan	NOUN
ftr-413	510	14	,	,	PUNCT
ftr-413	510	15	which	which	PRON
ftr-413	510	16	included	include	VERB
ftr-413	510	17	a	a	DET
ftr-413	510	18	continuing	continue	VERB
ftr-413	510	19	liquidating	liquidating	NOUN
ftr-413	510	20	trust	trust	NOUN
ftr-413	510	21	,	,	PUNCT
ftr-413	510	22	was	be	AUX
ftr-413	510	23	confirmed	confirm	VERB
ftr-413	510	24	in	in	ADP
ftr-413	510	25	1997	1997	NUM
ftr-413	510	26	.	.	PUNCT
ftr-413	511	1	judge	judge	PROPN
ftr-413	511	2	gerber	gerber	PROPN
ftr-413	511	3	held	hold	VERB
ftr-413	511	4	for	for	ADP
ftr-413	511	5	the	the	DET
ftr-413	511	6	taxpayer	taxpayer	NOUN
ftr-413	511	7	in	in	ADP
ftr-413	511	8	allowing	allow	VERB
ftr-413	511	9	the	the	DET
ftr-413	511	10	taxpayer	taxpayer	NOUN
ftr-413	511	11	to	to	PART
ftr-413	511	12	apply	apply	VERB
ftr-413	511	13	his	his	PRON
ftr-413	511	14	pre	pre	ADJ
ftr-413	511	15	-	-	ADJ
ftr-413	511	16	bankruptcy	bankruptcy	ADJ
ftr-413	511	17	nols	nol	NOUN
ftr-413	511	18	,	,	PUNCT
ftr-413	511	19	as	as	ADV
ftr-413	511	20	well	well	ADV
ftr-413	511	21	as	as	ADP
ftr-413	511	22	the	the	DET
ftr-413	511	23	bankruptcy	bankruptcy	NOUN
ftr-413	511	24	estate	estate	NOUN
ftr-413	511	25	’s	’s	PART
ftr-413	511	26	nols	nol	NOUN
ftr-413	511	27	,	,	PUNCT
ftr-413	511	28	to	to	PART
ftr-413	511	29	which	which	PRON
ftr-413	511	30	he	he	PRON
ftr-413	511	31	succeeded	succeed	VERB
ftr-413	511	32	under	under	ADP
ftr-413	511	33	§	§	PROPN
ftr-413	511	34	1398(i	1398(i	NUM
ftr-413	511	35	)	)	PUNCT
ftr-413	511	36	to	to	ADP
ftr-413	511	37	1995	1995	NUM
ftr-413	511	38	,	,	PUNCT
ftr-413	511	39	1996	1996	NUM
ftr-413	511	40	,	,	PUNCT
ftr-413	511	41	and	and	CCONJ
ftr-413	511	42	1997	1997	NUM
ftr-413	511	43	.	.	PUNCT
ftr-413	512	1	for	for	ADP
ftr-413	512	2	purposes	purpose	NOUN
ftr-413	512	3	of	of	ADP
ftr-413	512	4	§	§	PROPN
ftr-413	512	5	1398(i	1398(i	NUM
ftr-413	512	6	)	)	PUNCT
ftr-413	512	7	,	,	PUNCT
ftr-413	512	8	the	the	DET
ftr-413	512	9	chapter	chapter	NOUN
ftr-413	512	10	11	11	NUM
ftr-413	512	11	bankruptcy	bankruptcy	NOUN
ftr-413	512	12	terminated	terminate	VERB
ftr-413	512	13	when	when	SCONJ
ftr-413	512	14	the	the	DET
ftr-413	512	15	plan	plan	NOUN
ftr-413	512	16	was	be	AUX
ftr-413	512	17	confirmed	confirm	VERB
ftr-413	512	18	and	and	CCONJ
ftr-413	512	19	the	the	DET
ftr-413	512	20	debtor	debtor	NOUN
ftr-413	512	21	’s	’s	PART
ftr-413	512	22	discharge	discharge	NOUN
ftr-413	512	23	was	be	AUX
ftr-413	512	24	granted	grant	VERB
ftr-413	512	25	[	[	PRON
ftr-413	512	26	1997	1997	NUM
ftr-413	512	27	]	]	PUNCT
ftr-413	512	28	,	,	PUNCT
ftr-413	512	29	not	not	PART
ftr-413	512	30	on	on	ADP
ftr-413	512	31	the	the	DET
ftr-413	512	32	later	later	ADJ
ftr-413	512	33	date	date	NOUN
ftr-413	512	34	on	on	ADP
ftr-413	512	35	which	which	PRON
ftr-413	512	36	a	a	DET
ftr-413	512	37	final	final	ADJ
ftr-413	512	38	order	order	NOUN
ftr-413	512	39	was	be	AUX
ftr-413	512	40	entered	enter	VERB
ftr-413	512	41	.	.	PUNCT
ftr-413	513	1	section	section	NOUN
ftr-413	513	2	1398(g	1398(g	NUM
ftr-413	513	3	)	)	PUNCT
ftr-413	514	1	barring	bar	VERB
ftr-413	514	2	a	a	DET
ftr-413	514	3	carryback	carryback	NOUN
ftr-413	514	4	to	to	ADP
ftr-413	514	5	pre	pre	VERB
ftr-413	514	6	-	-	VERB
ftr-413	514	7	petition	petition	NOUN
ftr-413	514	8	years	year	NOUN
ftr-413	514	9	does	do	AUX
ftr-413	514	10	not	not	PART
ftr-413	514	11	bar	bar	VERB
ftr-413	514	12	a	a	DET
ftr-413	514	13	carryback	carryback	NOUN
ftr-413	514	14	to	to	ADP
ftr-413	514	15	the	the	DET
ftr-413	514	16	year	year	NOUN
ftr-413	514	17	the	the	DET
ftr-413	514	18	bankruptcy	bankruptcy	NOUN
ftr-413	514	19	petition	petition	NOUN
ftr-413	514	20	was	be	AUX
ftr-413	514	21	filed	file	VERB
ftr-413	514	22	or	or	CCONJ
ftr-413	514	23	years	year	NOUN
ftr-413	514	24	the	the	DET
ftr-413	514	25	bankruptcy	bankruptcy	NOUN
ftr-413	514	26	was	be	AUX
ftr-413	514	27	pending	pende	VERB
ftr-413	514	28	.	.	PUNCT
ftr-413	515	1	the	the	DET
ftr-413	515	2	taxpayer	taxpayer	NOUN
ftr-413	515	3	could	could	AUX
ftr-413	515	4	apply	apply	VERB
ftr-413	515	5	the	the	DET
ftr-413	515	6	nols	nol	NOUN
ftr-413	515	7	–	–	PUNCT
ftr-413	515	8	subject	subject	ADJ
ftr-413	515	9	to	to	ADP
ftr-413	515	10	the	the	DET
ftr-413	515	11	period	period	NOUN
ftr-413	515	12	limits	limit	NOUN
ftr-413	515	13	in	in	ADP
ftr-413	515	14	§	§	PROPN
ftr-413	515	15	172	172	NUM
ftr-413	515	16	based	base	VERB
ftr-413	515	17	on	on	ADP
ftr-413	515	18	the	the	DET
ftr-413	515	19	source	source	NOUN
ftr-413	515	20	years	year	NOUN
ftr-413	515	21	of	of	ADP
ftr-413	515	22	the	the	DET
ftr-413	515	23	loses	lose	NOUN
ftr-413	515	24	–	–	PUNCT
ftr-413	515	25	to	to	ADP
ftr-413	515	26	the	the	DET
ftr-413	515	27	year	year	NOUN
ftr-413	515	28	the	the	DET
ftr-413	515	29	bankruptcy	bankruptcy	NOUN
ftr-413	515	30	was	be	AUX
ftr-413	515	31	commenced	commence	VERB
ftr-413	515	32	and	and	CCONJ
ftr-413	515	33	the	the	DET
ftr-413	515	34	year	year	NOUN
ftr-413	515	35	the	the	DET
ftr-413	515	36	bankruptcy	bankruptcy	NOUN
ftr-413	515	37	was	be	AUX
ftr-413	515	38	pending	pende	VERB
ftr-413	515	39	,	,	PUNCT
ftr-413	515	40	as	as	ADV
ftr-413	515	41	well	well	ADV
ftr-413	515	42	as	as	ADP
ftr-413	515	43	using	use	VERB
ftr-413	515	44	nols	nol	NOUN
ftr-413	515	45	in	in	ADP
ftr-413	515	46	the	the	DET
ftr-413	515	47	year	year	NOUN
ftr-413	515	48	the	the	DET
ftr-413	515	49	proceeding	proceeding	NOUN
ftr-413	515	50	terminated	terminate	VERB
ftr-413	515	51	.	.	PUNCT
ftr-413	516	1	3	3	X
ftr-413	516	2	.	.	X
ftr-413	516	3	south	south	PROPN
ftr-413	516	4	carolina	carolina	PROPN
ftr-413	516	5	has	have	VERB
ftr-413	516	6	a	a	DET
ftr-413	516	7	sharply	sharply	ADV
ftr-413	516	8	defined	define	VERB
ftr-413	516	9	public	public	ADJ
ftr-413	516	10	policy	policy	NOUN
ftr-413	516	11	against	against	ADP
ftr-413	516	12	gambling	gambling	NOUN
ftr-413	516	13	–	–	PUNCT
ftr-413	516	14	except	except	SCONJ
ftr-413	516	15	,	,	PUNCT
ftr-413	516	16	of	of	ADP
ftr-413	516	17	course	course	NOUN
ftr-413	516	18	state	state	NOUN
ftr-413	516	19	sponsored	sponsor	VERB
ftr-413	516	20	gambling	gambling	NOUN
ftr-413	516	21	.	.	PUNCT
ftr-413	517	1	hackworth	hackworth	PROPN
ftr-413	517	2	v.	v.	PROPN
ftr-413	517	3	commissioner	commissioner	PROPN
ftr-413	517	4	,	,	PUNCT
ftr-413	517	5	t.c	t.c	PROPN
ftr-413	517	6	.	.	PROPN
ftr-413	517	7	memo	memo	NOUN
ftr-413	517	8	.	.	PUNCT
ftr-413	518	1	2004	2004	NUM
ftr-413	518	2	-	-	SYM
ftr-413	518	3	173	173	NUM
ftr-413	518	4	(	(	PUNCT
ftr-413	518	5	7/22/04	7/22/04	NUM
ftr-413	518	6	)	)	PUNCT
ftr-413	518	7	.	.	PUNCT
ftr-413	519	1	the	the	DET
ftr-413	519	2	taxpayer	taxpayer	NOUN
ftr-413	519	3	operated	operate	VERB
ftr-413	519	4	an	an	DET
ftr-413	519	5	illegal	illegal	ADJ
ftr-413	519	6	gambling	gambling	NOUN
ftr-413	519	7	operation	operation	NOUN
ftr-413	519	8	in	in	ADP
ftr-413	519	9	south	south	PROPN
ftr-413	519	10	carolina	carolina	PROPN
ftr-413	519	11	.	.	PUNCT
ftr-413	520	1	after	after	SCONJ
ftr-413	520	2	the	the	DET
ftr-413	520	3	local	local	ADJ
ftr-413	520	4	sheriff	sheriff	NOUN
ftr-413	520	5	’s	’s	PART
ftr-413	520	6	office	office	NOUN
ftr-413	520	7	seized	seize	VERB
ftr-413	520	8	cash	cash	NOUN
ftr-413	520	9	proceeds	proceed	NOUN
ftr-413	520	10	of	of	ADP
ftr-413	520	11	the	the	DET
ftr-413	520	12	gambling	gambling	NOUN
ftr-413	520	13	operation	operation	NOUN
ftr-413	520	14	,	,	PUNCT
ftr-413	520	15	which	which	PRON
ftr-413	520	16	were	be	AUX
ftr-413	520	17	forfeited	forfeit	VERB
ftr-413	520	18	under	under	ADP
ftr-413	520	19	state	state	NOUN
ftr-413	520	20	law	law	NOUN
ftr-413	520	21	,	,	PUNCT
ftr-413	520	22	the	the	DET
ftr-413	520	23	taxpayer	taxpayer	NOUN
ftr-413	520	24	claimed	claim	VERB
ftr-413	520	25	a	a	DET
ftr-413	520	26	§	§	ADJ
ftr-413	520	27	165	165	NUM
ftr-413	520	28	loss	loss	NOUN
ftr-413	520	29	deduction	deduction	NOUN
ftr-413	520	30	.	.	PUNCT
ftr-413	521	1	the	the	DET
ftr-413	521	2	commissioner	commissioner	NOUN
ftr-413	521	3	disallowed	disallow	VERB
ftr-413	521	4	the	the	DET
ftr-413	521	5	loss	loss	NOUN
ftr-413	521	6	on	on	ADP
ftr-413	521	7	public	public	ADJ
ftr-413	521	8	policy	policy	NOUN
ftr-413	521	9	grounds	ground	NOUN
ftr-413	521	10	,	,	PUNCT
ftr-413	521	11	and	and	CCONJ
ftr-413	521	12	judge	judge	PROPN
ftr-413	521	13	cohen	cohen	PROPN
ftr-413	521	14	upheld	uphold	VERB
ftr-413	521	15	the	the	DET
ftr-413	521	16	commissioner	commissioner	NOUN
ftr-413	521	17	’s	’s	PART
ftr-413	521	18	position	position	NOUN
ftr-413	521	19	because	because	SCONJ
ftr-413	521	20	allowing	allow	VERB
ftr-413	521	21	the	the	DET
ftr-413	521	22	deduction	deduction	NOUN
ftr-413	521	23	would	would	AUX
ftr-413	521	24	frustrate	frustrate	VERB
ftr-413	521	25	a	a	DET
ftr-413	521	26	sharply	sharply	ADV
ftr-413	521	27	defined	define	VERB
ftr-413	521	28	policy	policy	NOUN
ftr-413	521	29	of	of	ADP
ftr-413	521	30	the	the	DET
ftr-413	521	31	state	state	NOUN
ftr-413	521	32	of	of	ADP
ftr-413	521	33	south	south	PROPN
ftr-413	521	34	carolina	carolina	PROPN
ftr-413	521	35	.	.	PUNCT
ftr-413	522	1	[	[	X
ftr-413	522	2	the	the	DET
ftr-413	522	3	opinion	opinion	NOUN
ftr-413	522	4	fails	fail	VERB
ftr-413	522	5	to	to	PART
ftr-413	522	6	note	note	VERB
ftr-413	522	7	that	that	SCONJ
ftr-413	522	8	the	the	DET
ftr-413	522	9	state	state	NOUN
ftr-413	522	10	of	of	ADP
ftr-413	522	11	south	south	PROPN
ftr-413	522	12	carolina	carolina	PROPN
ftr-413	522	13	sponsors	sponsor	VERB
ftr-413	522	14	a	a	DET
ftr-413	522	15	state	state	NOUN
ftr-413	522	16	lottery	lottery	NOUN
ftr-413	522	17	.	.	PUNCT
ftr-413	523	1	perhaps	perhaps	ADV
ftr-413	523	2	the	the	DET
ftr-413	523	3	sharply	sharply	ADV
ftr-413	523	4	defined	define	VERB
ftr-413	523	5	public	public	ADJ
ftr-413	523	6	policy	policy	NOUN
ftr-413	523	7	that	that	PRON
ftr-413	523	8	was	be	AUX
ftr-413	523	9	violated	violate	VERB
ftr-413	523	10	was	be	AUX
ftr-413	523	11	a	a	DET
ftr-413	523	12	restraint	restraint	NOUN
ftr-413	523	13	on	on	ADP
ftr-413	523	14	competition	competition	NOUN
ftr-413	523	15	.	.	PUNCT
ftr-413	523	16	]	]	X
ftr-413	524	1	4	4	X
ftr-413	524	2	.	.	X
ftr-413	524	3	the	the	DET
ftr-413	524	4	background	background	NOUN
ftr-413	524	5	to	to	ADP
ftr-413	524	6	this	this	DET
ftr-413	524	7	case	case	NOUN
ftr-413	524	8	is	be	AUX
ftr-413	524	9	set	set	VERB
ftr-413	524	10	forth	forth	ADP
ftr-413	524	11	more	more	ADV
ftr-413	524	12	fully	fully	ADV
ftr-413	524	13	at	at	ADP
ftr-413	524	14	s&m	s&m	PROPN
ftr-413	524	15	,	,	PUNCT
ftr-413	524	16	supra	supra	ADJ
ftr-413	524	17	note	note	NOUN
ftr-413	524	18	2	2	NUM
ftr-413	524	19	,	,	PUNCT
ftr-413	524	20	at	at	ADP
ftr-413	524	21	474	474	NUM
ftr-413	524	22	-	-	SYM
ftr-413	524	23	75	75	NUM
ftr-413	524	24	.	.	PUNCT
ftr-413	525	1	66	66	NUM
ftr-413	525	2	florida	florida	PROPN
ftr-413	525	3	tax	tax	NOUN
ftr-413	525	4	review	review	NOUN
ftr-413	526	1	[	[	X
ftr-413	526	2	vol.7	vol.7	NOUN
ftr-413	526	3	:	:	PUNCT
ftr-413	526	4	si	si	PROPN
ftr-413	526	5	i.	i.	PROPN
ftr-413	526	6	at	at	ADP
ftr-413	526	7	-	-	PUNCT
ftr-413	526	8	risk	risk	NOUN
ftr-413	526	9	and	and	CCONJ
ftr-413	526	10	passive	passive	ADJ
ftr-413	526	11	activity	activity	NOUN
ftr-413	526	12	losses	loss	NOUN
ftr-413	526	13	1	1	NUM
ftr-413	526	14	.	.	PUNCT
ftr-413	527	1	sooner	soon	ADV
ftr-413	527	2	or	or	CCONJ
ftr-413	527	3	later	later	ADV
ftr-413	527	4	,	,	PUNCT
ftr-413	527	5	all	all	DET
ftr-413	527	6	amounts	amount	NOUN
ftr-413	527	7	borrowed	borrow	VERB
ftr-413	527	8	from	from	ADP
ftr-413	527	9	your	your	PRON
ftr-413	527	10	partner	partner	NOUN
ftr-413	527	11	will	will	AUX
ftr-413	527	12	not	not	PART
ftr-413	527	13	increase	increase	VERB
ftr-413	527	14	amount	amount	NOUN
ftr-413	527	15	at	at	ADP
ftr-413	527	16	-	-	PUNCT
ftr-413	527	17	risk	risk	NOUN
ftr-413	527	18	.	.	PUNCT
ftr-413	528	1	reg-209377	reg-209377	NOUN
ftr-413	528	2	-	-	PUNCT
ftr-413	528	3	89	89	NUM
ftr-413	528	4	,	,	PUNCT
ftr-413	528	5	at	at	ADP
ftr-413	528	6	-	-	PUNCT
ftr-413	528	7	risk	risk	NOUN
ftr-413	528	8	limitations	limitation	NOUN
ftr-413	528	9	;	;	PUNCT
ftr-413	528	10	interest	interest	NOUN
ftr-413	528	11	other	other	ADJ
ftr-413	528	12	than	than	ADP
ftr-413	528	13	that	that	PRON
ftr-413	528	14	of	of	ADP
ftr-413	528	15	a	a	DET
ftr-413	528	16	creditor	creditor	NOUN
ftr-413	528	17	,	,	PUNCT
ftr-413	528	18	68	68	NUM
ftr-413	528	19	f.r	f.r	NOUN
ftr-413	528	20	.	.	NOUN
ftr-413	528	21	40583	40583	NUM
ftr-413	528	22	(	(	PUNCT
ftr-413	528	23	7/8/03	7/8/03	NUM
ftr-413	528	24	)	)	PUNCT
ftr-413	528	25	.	.	PUNCT
ftr-413	529	1	section	section	NOUN
ftr-413	529	2	465(b)(3	465(b)(3	NOUN
ftr-413	529	3	)	)	PUNCT
ftr-413	529	4	provides	provide	VERB
ftr-413	529	5	that	that	SCONJ
ftr-413	529	6	amounts	amount	NOUN
ftr-413	529	7	borrowed	borrow	VERB
ftr-413	529	8	for	for	ADP
ftr-413	529	9	use	use	NOUN
ftr-413	529	10	in	in	ADP
ftr-413	529	11	an	an	DET
ftr-413	529	12	activity	activity	NOUN
ftr-413	529	13	do	do	AUX
ftr-413	529	14	not	not	PART
ftr-413	529	15	increase	increase	VERB
ftr-413	529	16	the	the	DET
ftr-413	529	17	borrower	borrower	NOUN
ftr-413	529	18	’s	’s	PART
ftr-413	529	19	amount	amount	NOUN
ftr-413	529	20	at	at	ADP
ftr-413	529	21	risk	risk	NOUN
ftr-413	529	22	in	in	ADP
ftr-413	529	23	an	an	DET
ftr-413	529	24	activity	activity	NOUN
ftr-413	529	25	listed	list	VERB
ftr-413	529	26	in	in	ADP
ftr-413	529	27	§	§	PROPN
ftr-413	529	28	465(c)(1	465(c)(1	NOUN
ftr-413	529	29	)	)	PUNCT
ftr-413	530	1	[	[	X
ftr-413	530	2	(	(	PUNCT
ftr-413	530	3	1	1	NUM
ftr-413	530	4	)	)	PUNCT
ftr-413	530	5	motionpicture	motionpicture	NOUN
ftr-413	530	6	films	film	NOUN
ftr-413	530	7	or	or	CCONJ
ftr-413	530	8	videotapes	videotape	NOUN
ftr-413	530	9	;	;	PUNCT
ftr-413	530	10	(	(	PUNCT
ftr-413	530	11	2	2	X
ftr-413	530	12	)	)	PUNCT
ftr-413	530	13	farming	farming	NOUN
ftr-413	530	14	;	;	PUNCT
ftr-413	530	15	(	(	PUNCT
ftr-413	530	16	3	3	X
ftr-413	530	17	)	)	PUNCT
ftr-413	530	18	leasing	lease	VERB
ftr-413	530	19	§	§	PROPN
ftr-413	530	20	1245	1245	NUM
ftr-413	530	21	property	property	NOUN
ftr-413	530	22	;	;	PUNCT
ftr-413	530	23	(	(	PUNCT
ftr-413	530	24	4	4	X
ftr-413	530	25	)	)	PUNCT
ftr-413	530	26	oil	oil	NOUN
ftr-413	530	27	and	and	CCONJ
ftr-413	530	28	gas	gas	NOUN
ftr-413	530	29	resources	resource	NOUN
ftr-413	530	30	and	and	CCONJ
ftr-413	530	31	geothermal	geothermal	ADJ
ftr-413	530	32	deposits	deposit	NOUN
ftr-413	530	33	]	]	X
ftr-413	530	34	if	if	SCONJ
ftr-413	530	35	the	the	DET
ftr-413	530	36	lender	lender	NOUN
ftr-413	530	37	has	have	VERB
ftr-413	530	38	an	an	DET
ftr-413	530	39	interest	interest	NOUN
ftr-413	530	40	other	other	ADJ
ftr-413	530	41	than	than	ADP
ftr-413	530	42	that	that	PRON
ftr-413	530	43	of	of	ADP
ftr-413	530	44	a	a	DET
ftr-413	530	45	creditor	creditor	NOUN
ftr-413	530	46	in	in	ADP
ftr-413	530	47	the	the	DET
ftr-413	530	48	activity	activity	NOUN
ftr-413	530	49	or	or	CCONJ
ftr-413	530	50	if	if	SCONJ
ftr-413	530	51	the	the	DET
ftr-413	530	52	lender	lender	NOUN
ftr-413	530	53	is	be	AUX
ftr-413	530	54	related	relate	VERB
ftr-413	530	55	to	to	ADP
ftr-413	530	56	a	a	DET
ftr-413	530	57	person	person	NOUN
ftr-413	530	58	(	(	PUNCT
ftr-413	530	59	other	other	ADJ
ftr-413	530	60	than	than	ADP
ftr-413	530	61	the	the	DET
ftr-413	530	62	borrower	borrower	NOUN
ftr-413	530	63	)	)	PUNCT
ftr-413	530	64	who	who	PRON
ftr-413	530	65	has	have	VERB
ftr-413	530	66	a	a	DET
ftr-413	530	67	disqualifying	disqualifying	ADJ
ftr-413	530	68	interest	interest	NOUN
ftr-413	530	69	in	in	ADP
ftr-413	530	70	the	the	DET
ftr-413	530	71	activity	activity	NOUN
ftr-413	530	72	.	.	PUNCT
ftr-413	531	1	section	section	NOUN
ftr-413	531	2	465(c)(3)(d	465(c)(3)(d	NUM
ftr-413	531	3	)	)	PUNCT
ftr-413	531	4	provides	provide	VERB
ftr-413	531	5	that	that	SCONJ
ftr-413	531	6	§	§	PROPN
ftr-413	531	7	465(b)(3	465(b)(3	NOUN
ftr-413	531	8	)	)	PUNCT
ftr-413	531	9	applies	apply	VERB
ftr-413	531	10	to	to	ADP
ftr-413	531	11	activities	activity	NOUN
ftr-413	531	12	to	to	PART
ftr-413	531	13	which	which	PRON
ftr-413	531	14	§	§	PROPN
ftr-413	531	15	465	465	NUM
ftr-413	531	16	is	be	AUX
ftr-413	531	17	extended	extend	VERB
ftr-413	531	18	by	by	ADP
ftr-413	531	19	§	§	PROPN
ftr-413	531	20	453(c)(3)(a	453(c)(3)(a	PROPN
ftr-413	531	21	)	)	PUNCT
ftr-413	531	22	–	–	PUNCT
ftr-413	531	23	all	all	DET
ftr-413	531	24	other	other	ADJ
ftr-413	531	25	business	business	NOUN
ftr-413	531	26	and	and	CCONJ
ftr-413	531	27	profit	profit	NOUN
ftr-413	531	28	seeking	seeking	NOUN
ftr-413	531	29	activities	activity	NOUN
ftr-413	531	30	–	–	PUNCT
ftr-413	531	31	only	only	ADV
ftr-413	531	32	to	to	ADP
ftr-413	531	33	the	the	DET
ftr-413	531	34	extent	extent	NOUN
ftr-413	531	35	provided	provide	VERB
ftr-413	531	36	in	in	ADP
ftr-413	531	37	regulations	regulation	NOUN
ftr-413	531	38	;	;	PUNCT
ftr-413	531	39	alexander	alexander	PROPN
ftr-413	531	40	v.	v.	PROPN
ftr-413	531	41	commissioner	commissioner	PROPN
ftr-413	531	42	,	,	PUNCT
ftr-413	531	43	95	95	NUM
ftr-413	531	44	t.c	t.c	PROPN
ftr-413	531	45	.	.	PROPN
ftr-413	531	46	467	467	NUM
ftr-413	531	47	(	(	PUNCT
ftr-413	531	48	1990	1990	NUM
ftr-413	531	49	)	)	PUNCT
ftr-413	531	50	,	,	PUNCT
ftr-413	531	51	aff’d	aff’d	VERB
ftr-413	531	52	by	by	ADP
ftr-413	531	53	order	order	NOUN
ftr-413	531	54	sub	sub	PROPN
ftr-413	531	55	nom	nom	PROPN
ftr-413	531	56	.	.	PROPN
ftr-413	531	57	stell	stell	PROPN
ftr-413	531	58	v.	v.	PROPN
ftr-413	531	59	commissioner	commissioner	PROPN
ftr-413	531	60	,	,	PUNCT
ftr-413	531	61	999	999	NUM
ftr-413	531	62	f.2d	f.2d	X
ftr-413	531	63	544	544	NUM
ftr-413	531	64	(	(	PUNCT
ftr-413	531	65	9th	9th	ADJ
ftr-413	531	66	cir	cir	NOUN
ftr-413	531	67	.	.	PROPN
ftr-413	531	68	1993	1993	NUM
ftr-413	531	69	)	)	PUNCT
ftr-413	531	70	,	,	PUNCT
ftr-413	531	71	held	hold	VERB
ftr-413	531	72	that	that	SCONJ
ftr-413	531	73	until	until	SCONJ
ftr-413	531	74	regulations	regulation	NOUN
ftr-413	531	75	were	be	AUX
ftr-413	531	76	issued	issue	VERB
ftr-413	531	77	,	,	PUNCT
ftr-413	531	78	§	§	PROPN
ftr-413	531	79	465(b)(3	465(b)(3	NOUN
ftr-413	531	80	)	)	PUNCT
ftr-413	531	81	does	do	AUX
ftr-413	531	82	not	not	PART
ftr-413	531	83	apply	apply	VERB
ftr-413	531	84	to	to	ADP
ftr-413	531	85	activities	activity	NOUN
ftr-413	531	86	other	other	ADJ
ftr-413	531	87	than	than	ADP
ftr-413	531	88	those	those	PRON
ftr-413	531	89	described	describe	VERB
ftr-413	531	90	in	in	ADP
ftr-413	531	91	§	§	PROPN
ftr-413	531	92	465(c)(1	465(c)(1	PROPN
ftr-413	531	93	)	)	PUNCT
ftr-413	531	94	.	.	PUNCT
ftr-413	532	1	revisions	revision	NOUN
ftr-413	532	2	to	to	PART
ftr-413	532	3	prop	prop	VERB
ftr-413	532	4	.	.	PUNCT
ftr-413	533	1	reg	reg	PROPN
ftr-413	533	2	.	.	PUNCT
ftr-413	534	1	§	§	PROPN
ftr-413	534	2	1.465	1.465	NUM
ftr-413	534	3	-	-	SYM
ftr-413	534	4	8	8	NUM
ftr-413	534	5	and	and	CCONJ
ftr-413	534	6	1.465	1.465	NUM
ftr-413	534	7	-	-	SYM
ftr-413	534	8	20	20	NUM
ftr-413	534	9	would	would	AUX
ftr-413	534	10	apply	apply	VERB
ftr-413	534	11	§	§	PROPN
ftr-413	534	12	465(b)(3	465(b)(3	NOUN
ftr-413	534	13	)	)	PUNCT
ftr-413	534	14	to	to	ADP
ftr-413	534	15	the	the	DET
ftr-413	534	16	activities	activity	NOUN
ftr-413	534	17	described	describe	VERB
ftr-413	534	18	in	in	ADP
ftr-413	534	19	§	§	PROPN
ftr-413	534	20	465(c)(3)(a	465(c)(3)(a	PROPN
ftr-413	534	21	)	)	PUNCT
ftr-413	534	22	.	.	PUNCT
ftr-413	535	1	the	the	DET
ftr-413	535	2	regulation	regulation	NOUN
ftr-413	535	3	will	will	AUX
ftr-413	535	4	be	be	AUX
ftr-413	535	5	effective	effective	ADJ
ftr-413	535	6	when	when	SCONJ
ftr-413	535	7	finalized	finalize	VERB
ftr-413	535	8	.	.	PUNCT
ftr-413	536	1	a.	a.	PROPN
ftr-413	536	2	proposed	propose	VERB
ftr-413	536	3	regulations	regulation	NOUN
ftr-413	536	4	are	be	AUX
ftr-413	536	5	made	make	VERB
ftr-413	536	6	final	final	ADJ
ftr-413	536	7	.	.	PUNCT
ftr-413	537	1	t.d	t.d	PROPN
ftr-413	537	2	.	.	PROPN
ftr-413	537	3	9124	9124	NUM
ftr-413	537	4	,	,	PUNCT
ftr-413	537	5	atrisk	atrisk	PROPN
ftr-413	537	6	limitations	limitation	NOUN
ftr-413	537	7	;	;	PUNCT
ftr-413	537	8	interest	interest	NOUN
ftr-413	537	9	other	other	ADJ
ftr-413	537	10	than	than	ADP
ftr-413	537	11	that	that	PRON
ftr-413	537	12	of	of	ADP
ftr-413	537	13	a	a	DET
ftr-413	537	14	creditor	creditor	NOUN
ftr-413	537	15	,	,	PUNCT
ftr-413	537	16	69	69	NUM
ftr-413	537	17	f.r	f.r	NOUN
ftr-413	537	18	.	.	PROPN
ftr-413	537	19	24078	24078	NUM
ftr-413	537	20	(	(	PUNCT
ftr-413	537	21	5/3/04	5/3/04	NUM
ftr-413	537	22	)	)	PUNCT
ftr-413	537	23	.	.	PUNCT
ftr-413	538	1	the	the	DET
ftr-413	538	2	regulation	regulation	NOUN
ftr-413	538	3	applies	apply	VERB
ftr-413	538	4	to	to	ADP
ftr-413	538	5	amounts	amount	NOUN
ftr-413	538	6	borrowed	borrow	VERB
ftr-413	538	7	after	after	ADP
ftr-413	538	8	5/3/04	5/3/04	NUM
ftr-413	538	9	.	.	PUNCT
ftr-413	539	1	there	there	PRON
ftr-413	539	2	are	be	VERB
ftr-413	539	3	exceptions	exception	NOUN
ftr-413	539	4	for	for	ADP
ftr-413	539	5	amounts	amount	NOUN
ftr-413	539	6	borrowed	borrow	VERB
ftr-413	539	7	from	from	ADP
ftr-413	539	8	a	a	DET
ftr-413	539	9	related	related	ADJ
ftr-413	539	10	person	person	NOUN
ftr-413	539	11	that	that	PRON
ftr-413	539	12	are	be	AUX
ftr-413	539	13	“	"	PUNCT
ftr-413	539	14	qualified	qualified	ADJ
ftr-413	539	15	nonrecourse	nonrecourse	NOUN
ftr-413	539	16	financing	financing	NOUN
ftr-413	539	17	,	,	PUNCT
ftr-413	539	18	”	"	PUNCT
ftr-413	539	19	and	and	CCONJ
ftr-413	539	20	for	for	ADP
ftr-413	539	21	amounts	amount	NOUN
ftr-413	539	22	borrowed	borrow	VERB
ftr-413	539	23	from	from	ADP
ftr-413	539	24	a	a	DET
ftr-413	539	25	related	related	ADJ
ftr-413	539	26	person	person	NOUN
ftr-413	539	27	that	that	PRON
ftr-413	539	28	would	would	AUX
ftr-413	539	29	have	have	AUX
ftr-413	539	30	been	be	AUX
ftr-413	539	31	“	"	PUNCT
ftr-413	539	32	qualified	qualified	ADJ
ftr-413	539	33	nonrecourse	nonrecourse	NOUN
ftr-413	539	34	financing	financing	NOUN
ftr-413	539	35	”	"	PUNCT
ftr-413	539	36	had	have	VERB
ftr-413	539	37	the	the	DET
ftr-413	539	38	borrowing	borrowing	NOUN
ftr-413	539	39	been	be	AUX
ftr-413	539	40	nonrecourse	nonrecourse	ADJ
ftr-413	539	41	.	.	PUNCT
ftr-413	540	1	iii	iii	X
ftr-413	540	2	.	.	PUNCT
ftr-413	541	1	investment	investment	NOUN
ftr-413	541	2	gain	gain	VERB
ftr-413	541	3	a.	a.	NOUN
ftr-413	541	4	capital	capital	NOUN
ftr-413	541	5	gain	gain	NOUN
ftr-413	541	6	and	and	CCONJ
ftr-413	541	7	loss	loss	NOUN
ftr-413	541	8	1	1	NUM
ftr-413	541	9	.	.	PUNCT
ftr-413	542	1	“	"	PUNCT
ftr-413	542	2	the	the	DET
ftr-413	542	3	purpose	purpose	NOUN
ftr-413	542	4	of	of	ADP
ftr-413	542	5	narrowly	narrowly	ADV
ftr-413	542	6	construing	construe	VERB
ftr-413	542	7	the	the	DET
ftr-413	542	8	term	term	NOUN
ftr-413	542	9	capital	capital	NOUN
ftr-413	542	10	asset	asset	NOUN
ftr-413	542	11	under	under	ADP
ftr-413	542	12	the	the	DET
ftr-413	542	13	substitute	substitute	NOUN
ftr-413	542	14	for	for	ADP
ftr-413	542	15	ordinary	ordinary	ADJ
ftr-413	542	16	income	income	NOUN
ftr-413	542	17	doctrine	doctrine	NOUN
ftr-413	542	18	is	be	AUX
ftr-413	542	19	to	to	PART
ftr-413	542	20	‘	'	PUNCT
ftr-413	542	21	protect	protect	VERB
ftr-413	542	22	the	the	DET
ftr-413	542	23	revenue	revenue	NOUN
ftr-413	542	24	against	against	ADP
ftr-413	542	25	artful	artful	ADJ
ftr-413	542	26	devices	device	NOUN
ftr-413	542	27	’	'	PUNCT
ftr-413	542	28	that	that	PRON
ftr-413	542	29	undermine	undermine	VERB
ftr-413	542	30	the	the	DET
ftr-413	542	31	revenue	revenue	NOUN
ftr-413	542	32	code	code	PROPN
ftr-413	542	33	’s	’s	PART
ftr-413	542	34	standard	standard	ADJ
ftr-413	542	35	treatment	treatment	NOUN
ftr-413	542	36	of	of	ADP
ftr-413	542	37	ordinary	ordinary	ADJ
ftr-413	542	38	income	income	NOUN
ftr-413	542	39	and	and	CCONJ
ftr-413	542	40	capital	capital	NOUN
ftr-413	542	41	gains	gain	NOUN
ftr-413	542	42	.	.	PUNCT
ftr-413	543	1	[	[	X
ftr-413	543	2	p.g	p.g	PROPN
ftr-413	543	3	.	.	PROPN
ftr-413	543	4	lake	lake	PROPN
ftr-413	543	5	,	,	PUNCT
ftr-413	543	6	356	356	NUM
ftr-413	543	7	u.s	u.s	PROPN
ftr-413	543	8	.	.	PROPN
ftr-413	544	1	[	[	X
ftr-413	544	2	260	260	NUM
ftr-413	544	3	(	(	PUNCT
ftr-413	544	4	1958	1958	NUM
ftr-413	544	5	)	)	PUNCT
ftr-413	544	6	]	]	PUNCT
ftr-413	544	7	.	.	PUNCT
ftr-413	545	1	that	that	PRON
ftr-413	545	2	is	be	AUX
ftr-413	545	3	precisely	precisely	ADV
ftr-413	545	4	what	what	PRON
ftr-413	545	5	maginnis	maginni	NOUN
ftr-413	545	6	has	have	AUX
ftr-413	545	7	attempted	attempt	VERB
ftr-413	545	8	here	here	ADV
ftr-413	545	9	.	.	PUNCT
ftr-413	545	10	”	"	PUNCT
ftr-413	546	1	united	united	PROPN
ftr-413	546	2	states	states	PROPN
ftr-413	546	3	v.	v.	ADP
ftr-413	546	4	maginnis	maginnis	PROPN
ftr-413	546	5	,	,	PUNCT
ftr-413	546	6	356	356	NUM
ftr-413	546	7	f.3d	f.3d	NUM
ftr-413	546	8	1179	1179	NUM
ftr-413	546	9	,	,	PUNCT
ftr-413	546	10	93	93	NUM
ftr-413	546	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	546	12	2004	2004	NUM
ftr-413	546	13	-	-	SYM
ftr-413	546	14	660	660	NUM
ftr-413	546	15	,	,	PUNCT
ftr-413	546	16	2004	2004	NUM
ftr-413	546	17	-	-	SYM
ftr-413	546	18	1	1	NUM
ftr-413	546	19	u.s.t.c	u.s.t.c	PROPN
ftr-413	546	20	.	.	PROPN
ftr-413	547	1	¶	¶	PROPN
ftr-413	547	2	50,149	50,149	NUM
ftr-413	547	3	(	(	PUNCT
ftr-413	547	4	9th	9th	ADJ
ftr-413	547	5	cir	cir	NOUN
ftr-413	547	6	.	.	PUNCT
ftr-413	547	7	1/30/04	1/30/04	NUM
ftr-413	547	8	)	)	PUNCT
ftr-413	547	9	,	,	PUNCT
ftr-413	547	10	aff’g	aff’g	PROPN
ftr-413	547	11	2002	2002	NUM
ftr-413	547	12	-	-	SYM
ftr-413	547	13	1	1	NUM
ftr-413	547	14	u.s.t.c	u.s.t.c	PROPN
ftr-413	547	15	.	.	PROPN
ftr-413	547	16	¶	¶	PROPN
ftr-413	547	17	50,494	50,494	NUM
ftr-413	547	18	(	(	PUNCT
ftr-413	547	19	d.	d.	PROPN
ftr-413	547	20	ore	ore	PROPN
ftr-413	547	21	.	.	PUNCT
ftr-413	548	1	5/28/02	5/28/02	NUM
ftr-413	548	2	)	)	PUNCT
ftr-413	548	3	.	.	PUNCT
ftr-413	549	1	the	the	DET
ftr-413	549	2	taxpayer	taxpayer	NOUN
ftr-413	549	3	won	win	VERB
ftr-413	549	4	$	$	SYM
ftr-413	549	5	9	9	NUM
ftr-413	549	6	million	million	NUM
ftr-413	549	7	in	in	ADP
ftr-413	549	8	the	the	DET
ftr-413	549	9	oregon	oregon	PROPN
ftr-413	549	10	lottery	lottery	NOUN
ftr-413	549	11	,	,	PUNCT
ftr-413	549	12	payable	payable	ADJ
ftr-413	549	13	over	over	ADP
ftr-413	549	14	20	20	NUM
ftr-413	549	15	years	year	NOUN
ftr-413	549	16	in	in	ADP
ftr-413	549	17	$	$	SYM
ftr-413	549	18	450,000	450,000	NUM
ftr-413	549	19	installments	installment	NOUN
ftr-413	549	20	.	.	PUNCT
ftr-413	550	1	after	after	ADP
ftr-413	550	2	receiving	receive	VERB
ftr-413	550	3	5	5	NUM
ftr-413	550	4	installments	installment	NOUN
ftr-413	550	5	,	,	PUNCT
ftr-413	550	6	he	he	PRON
ftr-413	550	7	sold	sell	VERB
ftr-413	550	8	his	his	PRON
ftr-413	550	9	remaining	remain	VERB
ftr-413	550	10	15	15	NUM
ftr-413	550	11	installments	installment	NOUN
ftr-413	550	12	for	for	ADP
ftr-413	550	13	$	$	SYM
ftr-413	550	14	3,950,0000	3,950,0000	NUM
ftr-413	550	15	.	.	PUNCT
ftr-413	551	1	after	after	ADP
ftr-413	551	2	reporting	report	VERB
ftr-413	551	3	the	the	DET
ftr-413	551	4	sales	sale	NOUN
ftr-413	551	5	proceeds	proceed	NOUN
ftr-413	551	6	as	as	ADP
ftr-413	551	7	ordinary	ordinary	ADJ
ftr-413	551	8	income	income	NOUN
ftr-413	551	9	,	,	PUNCT
ftr-413	551	10	he	he	PRON
ftr-413	551	11	sought	seek	VERB
ftr-413	551	12	a	a	DET
ftr-413	551	13	refund	refund	NOUN
ftr-413	551	14	based	base	VERB
ftr-413	551	15	on	on	ADP
ftr-413	551	16	the	the	DET
ftr-413	551	17	claim	claim	NOUN
ftr-413	551	18	that	that	SCONJ
ftr-413	551	19	the	the	DET
ftr-413	551	20	sales	sale	NOUN
ftr-413	551	21	proceeds	proceed	NOUN
ftr-413	551	22	were	be	AUX
ftr-413	551	23	capital	capital	NOUN
ftr-413	551	24	gain	gain	NOUN
ftr-413	551	25	.	.	PUNCT
ftr-413	552	1	the	the	DET
ftr-413	552	2	court	court	NOUN
ftr-413	552	3	(	(	PUNCT
ftr-413	552	4	judge	judge	PROPN
ftr-413	552	5	fisher	fisher	PROPN
ftr-413	552	6	)	)	PUNCT
ftr-413	552	7	held	hold	VERB
ftr-413	552	8	that	that	SCONJ
ftr-413	552	9	the	the	DET
ftr-413	552	10	right	right	NOUN
ftr-413	552	11	to	to	ADP
ftr-413	552	12	payments	payment	NOUN
ftr-413	552	13	was	be	AUX
ftr-413	552	14	not	not	PART
ftr-413	552	15	a	a	DET
ftr-413	552	16	2005	2005	NUM
ftr-413	552	17	]	]	PUNCT
ftr-413	552	18	recent	recent	ADJ
ftr-413	552	19	developments	development	NOUN
ftr-413	552	20	in	in	ADP
ftr-413	552	21	federal	federal	ADJ
ftr-413	552	22	income	income	NOUN
ftr-413	552	23	taxation	taxation	NOUN
ftr-413	552	24	67	67	NUM
ftr-413	552	25	“	"	PUNCT
ftr-413	552	26	capital	capital	NOUN
ftr-413	552	27	asset	asset	NOUN
ftr-413	552	28	”	"	PUNCT
ftr-413	552	29	for	for	ADP
ftr-413	552	30	purposes	purpose	NOUN
ftr-413	552	31	of	of	ADP
ftr-413	552	32	§	§	PROPN
ftr-413	552	33	1221	1221	NUM
ftr-413	552	34	,	,	PUNCT
ftr-413	552	35	because	because	SCONJ
ftr-413	552	36	(	(	PUNCT
ftr-413	552	37	1	1	X
ftr-413	552	38	)	)	PUNCT
ftr-413	552	39	the	the	DET
ftr-413	552	40	taxpayer	taxpayer	NOUN
ftr-413	552	41	did	do	AUX
ftr-413	552	42	not	not	PART
ftr-413	552	43	make	make	VERB
ftr-413	552	44	any	any	DET
ftr-413	552	45	underlying	underlie	VERB
ftr-413	552	46	capital	capital	NOUN
ftr-413	552	47	investment	investment	NOUN
ftr-413	552	48	and	and	CCONJ
ftr-413	552	49	(	(	PUNCT
ftr-413	552	50	2	2	X
ftr-413	552	51	)	)	PUNCT
ftr-413	552	52	there	there	PRON
ftr-413	552	53	was	be	VERB
ftr-413	552	54	no	no	DET
ftr-413	552	55	accretion	accretion	NOUN
ftr-413	552	56	in	in	ADP
ftr-413	552	57	value	value	NOUN
ftr-413	552	58	over	over	ADP
ftr-413	552	59	time	time	NOUN
ftr-413	552	60	.	.	PUNCT
ftr-413	553	1	judge	judge	PROPN
ftr-413	553	2	fisher	fisher	PROPN
ftr-413	553	3	rejected	reject	VERB
ftr-413	553	4	the	the	DET
ftr-413	553	5	argument	argument	NOUN
ftr-413	553	6	that	that	SCONJ
ftr-413	553	7	cost	cost	NOUN
ftr-413	553	8	of	of	ADP
ftr-413	553	9	the	the	DET
ftr-413	553	10	lottery	lottery	NOUN
ftr-413	553	11	ticket	ticket	NOUN
ftr-413	553	12	was	be	AUX
ftr-413	553	13	an	an	DET
ftr-413	553	14	“	"	PUNCT
ftr-413	553	15	investment	investment	NOUN
ftr-413	553	16	,	,	PUNCT
ftr-413	553	17	”	"	PUNCT
ftr-413	553	18	on	on	ADP
ftr-413	553	19	the	the	DET
ftr-413	553	20	grounds	ground	NOUN
ftr-413	553	21	that	that	SCONJ
ftr-413	553	22	the	the	DET
ftr-413	553	23	underlying	underlie	VERB
ftr-413	553	24	transaction	transaction	NOUN
ftr-413	553	25	was	be	AUX
ftr-413	553	26	a	a	DET
ftr-413	553	27	gambling	gambling	NOUN
ftr-413	553	28	transaction	transaction	NOUN
ftr-413	553	29	for	for	ADP
ftr-413	553	30	tax	tax	NOUN
ftr-413	553	31	purposes	purpose	NOUN
ftr-413	553	32	.	.	PUNCT
ftr-413	554	1	he	he	PRON
ftr-413	554	2	concluded	conclude	VERB
ftr-413	554	3	that	that	SCONJ
ftr-413	554	4	“	"	PUNCT
ftr-413	554	5	maginnis	maginnis	PROPN
ftr-413	554	6	’	'	PUNCT
ftr-413	554	7	sale	sale	NOUN
ftr-413	554	8	of	of	ADP
ftr-413	554	9	his	his	PRON
ftr-413	554	10	lottery	lottery	NOUN
ftr-413	554	11	right	right	NOUN
ftr-413	554	12	is	be	AUX
ftr-413	554	13	almost	almost	ADV
ftr-413	554	14	indistinguishable	indistinguishable	ADJ
ftr-413	554	15	from	from	ADP
ftr-413	554	16	the	the	DET
ftr-413	554	17	paradigmatic	paradigmatic	ADJ
ftr-413	554	18	situation	situation	NOUN
ftr-413	554	19	in	in	ADP
ftr-413	554	20	which	which	PRON
ftr-413	554	21	the	the	DET
ftr-413	554	22	substitute	substitute	NOUN
ftr-413	554	23	for	for	ADP
ftr-413	554	24	ordinary	ordinary	ADJ
ftr-413	554	25	income	income	NOUN
ftr-413	554	26	doctrine	doctrine	NOUN
ftr-413	554	27	removes	remove	VERB
ftr-413	554	28	a	a	DET
ftr-413	554	29	right	right	NOUN
ftr-413	554	30	to	to	ADP
ftr-413	554	31	future	future	ADJ
ftr-413	554	32	income	income	NOUN
ftr-413	554	33	from	from	ADP
ftr-413	554	34	the	the	DET
ftr-413	554	35	definition	definition	NOUN
ftr-413	554	36	of	of	ADP
ftr-413	554	37	a	a	DET
ftr-413	554	38	capital	capital	NOUN
ftr-413	554	39	asset	asset	NOUN
ftr-413	554	40	,	,	PUNCT
ftr-413	554	41	which	which	PRON
ftr-413	554	42	occurs	occur	VERB
ftr-413	554	43	when	when	SCONJ
ftr-413	554	44	a	a	DET
ftr-413	554	45	taxpayer	taxpayer	NOUN
ftr-413	554	46	assigns	assign	VERB
ftr-413	554	47	his	his	PRON
ftr-413	554	48	right	right	NOUN
ftr-413	554	49	to	to	ADP
ftr-413	554	50	future	future	ADJ
ftr-413	554	51	income	income	NOUN
ftr-413	554	52	from	from	ADP
ftr-413	554	53	employment	employment	NOUN
ftr-413	554	54	to	to	ADP
ftr-413	554	55	a	a	DET
ftr-413	554	56	third	third	ADJ
ftr-413	554	57	party	party	NOUN
ftr-413	554	58	for	for	ADP
ftr-413	554	59	a	a	DET
ftr-413	554	60	lump	lump	NOUN
ftr-413	554	61	sum	sum	NOUN
ftr-413	554	62	.	.	PUNCT
ftr-413	554	63	”	"	PUNCT
ftr-413	554	64	!	!	PUNCT
ftr-413	555	1	the	the	DET
ftr-413	555	2	court	court	NOUN
ftr-413	555	3	also	also	ADV
ftr-413	555	4	rejected	reject	VERB
ftr-413	555	5	the	the	DET
ftr-413	555	6	taxpayer	taxpayer	NOUN
ftr-413	555	7	’s	’s	PART
ftr-413	555	8	argument	argument	NOUN
ftr-413	555	9	that	that	SCONJ
ftr-413	555	10	arkansas	arkansas	PROPN
ftr-413	555	11	best	good	ADJ
ftr-413	555	12	corp	corp	PROPN
ftr-413	555	13	.	.	PROPN
ftr-413	556	1	v.	v.	PROPN
ftr-413	556	2	commissioner	commissioner	PROPN
ftr-413	556	3	,	,	PUNCT
ftr-413	556	4	485	485	NUM
ftr-413	556	5	u.s	u.s	PROPN
ftr-413	556	6	.	.	PROPN
ftr-413	556	7	212	212	NUM
ftr-413	556	8	(	(	PUNCT
ftr-413	556	9	1988	1988	NUM
ftr-413	556	10	)	)	PUNCT
ftr-413	557	1	,	,	PUNCT
ftr-413	557	2	mandates	mandate	VERB
ftr-413	557	3	that	that	PRON
ftr-413	557	4	§	§	PROPN
ftr-413	557	5	1221	1221	NUM
ftr-413	557	6	be	be	AUX
ftr-413	557	7	read	read	VERB
ftr-413	557	8	broadly	broadly	ADV
ftr-413	557	9	,	,	PUNCT
ftr-413	557	10	because	because	SCONJ
ftr-413	557	11	the	the	DET
ftr-413	557	12	court	court	NOUN
ftr-413	557	13	in	in	ADP
ftr-413	557	14	arkansas	arkansas	PROPN
ftr-413	557	15	best	well	ADV
ftr-413	557	16	expressly	expressly	ADV
ftr-413	557	17	held	hold	VERB
ftr-413	557	18	that	that	SCONJ
ftr-413	557	19	its	its	PRON
ftr-413	557	20	decision	decision	NOUN
ftr-413	557	21	did	do	AUX
ftr-413	557	22	not	not	PART
ftr-413	557	23	affect	affect	VERB
ftr-413	557	24	the	the	DET
ftr-413	557	25	way	way	NOUN
ftr-413	557	26	in	in	ADP
ftr-413	557	27	which	which	PRON
ftr-413	557	28	the	the	DET
ftr-413	557	29	substitute	substitute	NOUN
ftr-413	557	30	for	for	ADP
ftr-413	557	31	ordinary	ordinary	ADJ
ftr-413	557	32	income	income	NOUN
ftr-413	557	33	doctrine	doctrine	NOUN
ftr-413	557	34	modifies	modify	VERB
ftr-413	557	35	the	the	DET
ftr-413	557	36	term	term	NOUN
ftr-413	557	37	capital	capital	NOUN
ftr-413	557	38	asset	asset	NOUN
ftr-413	557	39	.	.	PUNCT
ftr-413	557	40	!	!	PUNCT
ftr-413	558	1	finally	finally	ADV
ftr-413	558	2	,	,	PUNCT
ftr-413	558	3	the	the	DET
ftr-413	558	4	court	court	NOUN
ftr-413	558	5	also	also	ADV
ftr-413	558	6	rejected	reject	VERB
ftr-413	558	7	the	the	DET
ftr-413	558	8	taxpayer	taxpayer	NOUN
ftr-413	558	9	’s	’s	PART
ftr-413	558	10	argument	argument	NOUN
ftr-413	558	11	that	that	SCONJ
ftr-413	558	12	because	because	SCONJ
ftr-413	558	13	he	he	PRON
ftr-413	558	14	sold	sell	VERB
ftr-413	558	15	his	his	PRON
ftr-413	558	16	entire	entire	ADJ
ftr-413	558	17	right	right	NOUN
ftr-413	558	18	to	to	ADP
ftr-413	558	19	the	the	DET
ftr-413	558	20	lottery	lottery	NOUN
ftr-413	558	21	payments	payment	NOUN
ftr-413	558	22	[	[	X
ftr-413	558	23	a	a	DET
ftr-413	558	24	“	"	PUNCT
ftr-413	558	25	vertical	vertical	ADJ
ftr-413	558	26	slice	slice	NOUN
ftr-413	558	27	”	"	PUNCT
ftr-413	558	28	]	]	PUNCT
ftr-413	558	29	,	,	PUNCT
ftr-413	558	30	instead	instead	ADV
ftr-413	558	31	of	of	ADP
ftr-413	558	32	merely	merely	ADV
ftr-413	558	33	a	a	DET
ftr-413	558	34	carved	carve	VERB
ftr-413	558	35	-	-	PUNCT
ftr-413	558	36	out	out	ADP
ftr-413	558	37	income	income	NOUN
ftr-413	558	38	stream	stream	NOUN
ftr-413	558	39	[	[	X
ftr-413	558	40	a	a	DET
ftr-413	558	41	“	"	PUNCT
ftr-413	558	42	horizontal	horizontal	ADJ
ftr-413	558	43	slice	slice	NOUN
ftr-413	558	44	”	"	PUNCT
ftr-413	558	45	]	]	PUNCT
ftr-413	558	46	,	,	PUNCT
ftr-413	558	47	the	the	DET
ftr-413	558	48	income	income	NOUN
ftr-413	558	49	was	be	AUX
ftr-413	558	50	capital	capital	NOUN
ftr-413	558	51	gain	gain	NOUN
ftr-413	558	52	.	.	PUNCT
ftr-413	559	1	“	"	PUNCT
ftr-413	559	2	[	[	X
ftr-413	559	3	a	a	X
ftr-413	559	4	]	]	X
ftr-413	559	5	transaction	transaction	NOUN
ftr-413	559	6	in	in	ADP
ftr-413	559	7	which	which	PRON
ftr-413	559	8	a	a	DET
ftr-413	559	9	taxpayer	taxpayer	NOUN
ftr-413	559	10	sells	sell	VERB
ftr-413	559	11	his	his	PRON
ftr-413	559	12	entire	entire	ADJ
ftr-413	559	13	interest	interest	NOUN
ftr-413	559	14	in	in	ADP
ftr-413	559	15	an	an	DET
ftr-413	559	16	underlying	underlie	VERB
ftr-413	559	17	asset	asset	NOUN
ftr-413	559	18	without	without	ADP
ftr-413	559	19	retaining	retain	VERB
ftr-413	559	20	any	any	DET
ftr-413	559	21	property	property	NOUN
ftr-413	559	22	right	right	NOUN
ftr-413	559	23	does	do	AUX
ftr-413	559	24	not	not	PART
ftr-413	559	25	automatically	automatically	ADV
ftr-413	559	26	prevent	prevent	VERB
ftr-413	559	27	application	application	NOUN
ftr-413	559	28	of	of	ADP
ftr-413	559	29	the	the	DET
ftr-413	559	30	substitute	substitute	NOUN
ftr-413	559	31	for	for	ADP
ftr-413	559	32	ordinary	ordinary	ADJ
ftr-413	559	33	income	income	NOUN
ftr-413	559	34	doctrine	doctrine	NOUN
ftr-413	559	35	.	.	PUNCT
ftr-413	559	36	”	"	PUNCT
ftr-413	560	1	2	2	NUM
ftr-413	560	2	.	.	X
ftr-413	560	3	judge	judge	PROPN
ftr-413	560	4	goeke	goeke	PROPN
ftr-413	560	5	says	say	VERB
ftr-413	560	6	mcallister	mcallister	PROPN
ftr-413	560	7	is	be	AUX
ftr-413	560	8	no	no	ADV
ftr-413	560	9	longer	long	ADV
ftr-413	560	10	good	good	ADJ
ftr-413	560	11	law	law	NOUN
ftr-413	560	12	.	.	PUNCT
ftr-413	561	1	clopton	clopton	PROPN
ftr-413	561	2	v.	v.	PROPN
ftr-413	561	3	commissioner	commissioner	PROPN
ftr-413	561	4	,	,	PUNCT
ftr-413	561	5	t.c	t.c	PROPN
ftr-413	561	6	.	.	PROPN
ftr-413	561	7	memo	memo	NOUN
ftr-413	561	8	.	.	PUNCT
ftr-413	562	1	2004	2004	NUM
ftr-413	562	2	-	-	SYM
ftr-413	562	3	95	95	NUM
ftr-413	562	4	(	(	PUNCT
ftr-413	562	5	4/6/04	4/6/04	NUM
ftr-413	562	6	)	)	PUNCT
ftr-413	562	7	.	.	PUNCT
ftr-413	563	1	the	the	DET
ftr-413	563	2	taxpayer	taxpayer	NOUN
ftr-413	563	3	sold	sell	VERB
ftr-413	563	4	20	20	NUM
ftr-413	563	5	of	of	ADP
ftr-413	563	6	22	22	NUM
ftr-413	563	7	remaining	remain	VERB
ftr-413	563	8	payments	payment	NOUN
ftr-413	563	9	to	to	PART
ftr-413	563	10	which	which	PRON
ftr-413	563	11	he	he	PRON
ftr-413	563	12	was	be	AUX
ftr-413	563	13	entitled	entitle	VERB
ftr-413	563	14	as	as	ADP
ftr-413	563	15	a	a	DET
ftr-413	563	16	winner	winner	NOUN
ftr-413	563	17	of	of	ADP
ftr-413	563	18	texas	texas	PROPN
ftr-413	563	19	lottery	lottery	NOUN
ftr-413	563	20	.	.	PUNCT
ftr-413	564	1	judge	judge	PROPN
ftr-413	564	2	goeke	goeke	PROPN
ftr-413	564	3	held	hold	VERB
ftr-413	564	4	that	that	SCONJ
ftr-413	564	5	the	the	DET
ftr-413	564	6	sales	sale	NOUN
ftr-413	564	7	proceeds	proceed	NOUN
ftr-413	564	8	were	be	AUX
ftr-413	564	9	ordinary	ordinary	ADJ
ftr-413	564	10	income	income	NOUN
ftr-413	564	11	,	,	PUNCT
ftr-413	564	12	not	not	PART
ftr-413	564	13	capital	capital	NOUN
ftr-413	564	14	gains	gain	NOUN
ftr-413	564	15	,	,	PUNCT
ftr-413	564	16	following	follow	VERB
ftr-413	564	17	davis	davis	PROPN
ftr-413	564	18	v.	v.	PROPN
ftr-413	564	19	commissioner	commissioner	PROPN
ftr-413	564	20	,	,	PUNCT
ftr-413	564	21	119	119	NUM
ftr-413	564	22	t.c	t.c	PROPN
ftr-413	564	23	.	.	PROPN
ftr-413	564	24	1	1	NUM
ftr-413	564	25	(	(	PUNCT
ftr-413	564	26	2002	2002	NUM
ftr-413	564	27	)	)	PUNCT
ftr-413	564	28	and	and	CCONJ
ftr-413	564	29	united	united	PROPN
ftr-413	564	30	states	states	PROPN
ftr-413	564	31	v.	v.	ADP
ftr-413	564	32	maginnis	maginnis	PROPN
ftr-413	564	33	,	,	PUNCT
ftr-413	564	34	356	356	NUM
ftr-413	564	35	f.3d	f.3d	NUM
ftr-413	564	36	1179	1179	NUM
ftr-413	564	37	(	(	PUNCT
ftr-413	564	38	9th	9th	ADJ
ftr-413	564	39	cir	cir	NOUN
ftr-413	564	40	.	.	PUNCT
ftr-413	564	41	2004	2004	NUM
ftr-413	564	42	)	)	PUNCT
ftr-413	564	43	.	.	PUNCT
ftr-413	565	1	he	he	PRON
ftr-413	565	2	declined	decline	VERB
ftr-413	565	3	to	to	PART
ftr-413	565	4	follow	follow	VERB
ftr-413	565	5	mcallister	mcallister	PROPN
ftr-413	565	6	v.	v.	PROPN
ftr-413	565	7	commissioner	commissioner	PROPN
ftr-413	565	8	,	,	PUNCT
ftr-413	565	9	157	157	NUM
ftr-413	565	10	f.2d	f.2d	SYM
ftr-413	565	11	235	235	NUM
ftr-413	565	12	(	(	PUNCT
ftr-413	565	13	2d	2d	NUM
ftr-413	565	14	cir	cir	NOUN
ftr-413	565	15	.	.	PUNCT
ftr-413	565	16	1946	1946	NUM
ftr-413	565	17	)	)	PUNCT
ftr-413	565	18	,	,	PUNCT
ftr-413	565	19	not	not	PART
ftr-413	565	20	on	on	ADP
ftr-413	565	21	the	the	DET
ftr-413	565	22	grounds	ground	NOUN
ftr-413	565	23	that	that	SCONJ
ftr-413	565	24	it	it	PRON
ftr-413	565	25	was	be	AUX
ftr-413	565	26	distinguishable	distinguishable	ADJ
ftr-413	565	27	because	because	SCONJ
ftr-413	565	28	in	in	ADP
ftr-413	565	29	that	that	DET
ftr-413	565	30	case	case	NOUN
ftr-413	565	31	the	the	DET
ftr-413	565	32	taxpayer	taxpayer	NOUN
ftr-413	565	33	had	have	AUX
ftr-413	565	34	sold	sell	VERB
ftr-413	565	35	all	all	PRON
ftr-413	565	36	of	of	ADP
ftr-413	565	37	her	her	PRON
ftr-413	565	38	rights	right	NOUN
ftr-413	565	39	to	to	ADP
ftr-413	565	40	future	future	ADJ
ftr-413	565	41	payments	payment	NOUN
ftr-413	565	42	,	,	PUNCT
ftr-413	565	43	but	but	CCONJ
ftr-413	565	44	on	on	ADP
ftr-413	565	45	the	the	DET
ftr-413	565	46	grounds	ground	NOUN
ftr-413	565	47	that	that	SCONJ
ftr-413	565	48	mcallister	mcallister	PROPN
ftr-413	565	49	was	be	AUX
ftr-413	565	50	stripped	strip	VERB
ftr-413	565	51	of	of	ADP
ftr-413	565	52	precedential	precedential	ADJ
ftr-413	565	53	value	value	NOUN
ftr-413	565	54	by	by	ADP
ftr-413	565	55	the	the	DET
ftr-413	565	56	subsequent	subsequent	ADJ
ftr-413	565	57	supreme	supreme	PROPN
ftr-413	565	58	court	court	PROPN
ftr-413	565	59	decision	decision	NOUN
ftr-413	565	60	in	in	ADP
ftr-413	565	61	commissioner	commissioner	PROPN
ftr-413	565	62	v.	v.	PROPN
ftr-413	565	63	p.g	p.g	PROPN
ftr-413	565	64	.	.	PROPN
ftr-413	565	65	lake	lake	PROPN
ftr-413	565	66	,	,	PUNCT
ftr-413	565	67	inc	inc	PROPN
ftr-413	565	68	.	.	PROPN
ftr-413	565	69	,	,	PUNCT
ftr-413	565	70	356	356	NUM
ftr-413	565	71	u.s	u.s	PROPN
ftr-413	565	72	.	.	PROPN
ftr-413	565	73	260	260	NUM
ftr-413	565	74	(	(	PUNCT
ftr-413	565	75	1958	1958	NUM
ftr-413	565	76	)	)	PUNCT
ftr-413	565	77	(	(	PUNCT
ftr-413	565	78	holding	hold	VERB
ftr-413	565	79	that	that	SCONJ
ftr-413	565	80	a	a	DET
ftr-413	565	81	present	present	ADJ
ftr-413	565	82	money	money	NOUN
ftr-413	565	83	substitute	substitute	NOUN
ftr-413	565	84	for	for	ADP
ftr-413	565	85	future	future	ADJ
ftr-413	565	86	ordinary	ordinary	ADJ
ftr-413	565	87	income	income	NOUN
ftr-413	565	88	is	be	AUX
ftr-413	565	89	not	not	PART
ftr-413	565	90	a	a	DET
ftr-413	565	91	capital	capital	NOUN
ftr-413	565	92	gain	gain	NOUN
ftr-413	565	93	)	)	PUNCT
ftr-413	565	94	.	.	PUNCT
ftr-413	566	1	3	3	X
ftr-413	566	2	.	.	X
ftr-413	566	3	the	the	DET
ftr-413	566	4	stock	stock	NOUN
ftr-413	566	5	is	be	AUX
ftr-413	566	6	still	still	ADV
ftr-413	566	7	in	in	ADP
ftr-413	566	8	the	the	DET
ftr-413	566	9	box	box	NOUN
ftr-413	566	10	.	.	PUNCT
ftr-413	567	1	rev	rev	PROPN
ftr-413	567	2	.	.	PROPN
ftr-413	568	1	rul	rul	PROPN
ftr-413	568	2	.	.	PUNCT
ftr-413	568	3	2004	2004	NUM
ftr-413	568	4	-	-	SYM
ftr-413	568	5	15	15	NUM
ftr-413	568	6	,	,	PUNCT
ftr-413	568	7	2004	2004	NUM
ftr-413	568	8	-	-	SYM
ftr-413	568	9	8	8	NUM
ftr-413	568	10	i.r.b	i.r.b	NOUN
ftr-413	568	11	.	.	PUNCT
ftr-413	569	1	515	515	NUM
ftr-413	569	2	(	(	PUNCT
ftr-413	569	3	2/23/04	2/23/04	NUM
ftr-413	569	4	)	)	PUNCT
ftr-413	569	5	.	.	PUNCT
ftr-413	570	1	when	when	SCONJ
ftr-413	570	2	a	a	DET
ftr-413	570	3	taxpayer	taxpayer	NOUN
ftr-413	570	4	who	who	PRON
ftr-413	570	5	has	have	AUX
ftr-413	570	6	sold	sell	VERB
ftr-413	570	7	stock	stock	NOUN
ftr-413	570	8	short	short	ADJ
ftr-413	570	9	satisfies	satisfie	NOUN
ftr-413	570	10	the	the	DET
ftr-413	570	11	obligation	obligation	NOUN
ftr-413	570	12	to	to	ADP
ftr-413	570	13	the	the	DET
ftr-413	570	14	broker	broker	NOUN
ftr-413	570	15	from	from	ADP
ftr-413	570	16	the	the	DET
ftr-413	570	17	taxpayer	taxpayer	NOUN
ftr-413	570	18	borrowed	borrow	VERB
ftr-413	570	19	the	the	DET
ftr-413	570	20	stock	stock	NOUN
ftr-413	570	21	with	with	ADP
ftr-413	570	22	stock	stock	NOUN
ftr-413	570	23	borrowed	borrow	VERB
ftr-413	570	24	from	from	ADP
ftr-413	570	25	another	another	DET
ftr-413	570	26	broker	broker	NOUN
ftr-413	570	27	,	,	PUNCT
ftr-413	570	28	the	the	DET
ftr-413	570	29	transfer	transfer	NOUN
ftr-413	570	30	of	of	ADP
ftr-413	570	31	the	the	DET
ftr-413	570	32	borrowed	borrow	VERB
ftr-413	570	33	stock	stock	NOUN
ftr-413	570	34	does	do	AUX
ftr-413	570	35	not	not	PART
ftr-413	570	36	close	close	VERB
ftr-413	570	37	the	the	DET
ftr-413	570	38	short	short	ADJ
ftr-413	570	39	sale	sale	NOUN
ftr-413	570	40	under	under	ADP
ftr-413	570	41	reg	reg	NOUN
ftr-413	570	42	.	.	PUNCT
ftr-413	571	1	§	§	PROPN
ftr-413	571	2	1.1233	1.1233	NUM
ftr-413	571	3	-	-	SYM
ftr-413	571	4	1(a	1(a	NUM
ftr-413	571	5	)	)	PUNCT
ftr-413	571	6	.	.	PUNCT
ftr-413	572	1	because	because	SCONJ
ftr-413	572	2	replacing	replace	VERB
ftr-413	572	3	the	the	DET
ftr-413	572	4	obligation	obligation	NOUN
ftr-413	572	5	to	to	ADP
ftr-413	572	6	one	one	NUM
ftr-413	572	7	broker	broker	NOUN
ftr-413	572	8	with	with	ADP
ftr-413	572	9	an	an	DET
ftr-413	572	10	obligation	obligation	NOUN
ftr-413	572	11	to	to	ADP
ftr-413	572	12	another	another	PRON
ftr-413	572	13	does	do	AUX
ftr-413	572	14	not	not	PART
ftr-413	572	15	close	close	VERB
ftr-413	572	16	the	the	DET
ftr-413	572	17	short	short	ADJ
ftr-413	572	18	sale	sale	NOUN
ftr-413	572	19	,	,	PUNCT
ftr-413	572	20	the	the	DET
ftr-413	572	21	transfer	transfer	NOUN
ftr-413	572	22	does	do	AUX
ftr-413	572	23	not	not	PART
ftr-413	572	24	cause	cause	VERB
ftr-413	572	25	the	the	DET
ftr-413	572	26	§	§	PROPN
ftr-413	572	27	1259	1259	NUM
ftr-413	572	28	transition	transition	NOUN
ftr-413	572	29	rule	rule	NOUN
ftr-413	572	30	for	for	ADP
ftr-413	572	31	short	short	ADJ
ftr-413	572	32	sales	sale	NOUN
ftr-413	572	33	before	before	ADP
ftr-413	572	34	the	the	DET
ftr-413	572	35	close	close	NOUN
ftr-413	572	36	of	of	ADP
ftr-413	572	37	the	the	DET
ftr-413	572	38	30	30	NUM
ftr-413	572	39	-	-	PUNCT
ftr-413	572	40	day	day	NOUN
ftr-413	572	41	period	period	NOUN
ftr-413	572	42	beginning	begin	VERB
ftr-413	572	43	on	on	ADP
ftr-413	572	44	august	august	PROPN
ftr-413	572	45	5	5	NUM
ftr-413	572	46	,	,	PUNCT
ftr-413	572	47	1997	1997	NUM
ftr-413	572	48	to	to	PART
ftr-413	572	49	cease	cease	VERB
ftr-413	572	50	to	to	PART
ftr-413	572	51	apply	apply	VERB
ftr-413	572	52	to	to	ADP
ftr-413	572	53	either	either	CCONJ
ftr-413	572	54	the	the	DET
ftr-413	572	55	short	short	ADJ
ftr-413	572	56	sale	sale	NOUN
ftr-413	572	57	or	or	CCONJ
ftr-413	572	58	stock	stock	NOUN
ftr-413	572	59	in	in	ADP
ftr-413	572	60	the	the	DET
ftr-413	572	61	box	box	NOUN
ftr-413	572	62	.	.	PUNCT
ftr-413	573	1	68	68	NUM
ftr-413	573	2	florida	florida	PROPN
ftr-413	573	3	tax	tax	NOUN
ftr-413	573	4	review	review	NOUN
ftr-413	574	1	[	[	X
ftr-413	574	2	vol.7	vol.7	NOUN
ftr-413	574	3	:	:	PUNCT
ftr-413	574	4	si	si	PROPN
ftr-413	574	5	4	4	NUM
ftr-413	574	6	.	.	PUNCT
ftr-413	575	1	the	the	DET
ftr-413	575	2	negative	negative	ADJ
ftr-413	575	3	side	side	NOUN
ftr-413	575	4	of	of	ADP
ftr-413	575	5	estate	estate	NOUN
ftr-413	575	6	tax	tax	NOUN
ftr-413	575	7	valuation	valuation	NOUN
ftr-413	575	8	discounts	discount	NOUN
ftr-413	575	9	.	.	PUNCT
ftr-413	576	1	janis	janis	PROPN
ftr-413	576	2	v.	v.	PROPN
ftr-413	576	3	commissioner	commissioner	PROPN
ftr-413	576	4	,	,	PUNCT
ftr-413	576	5	t.c	t.c	PROPN
ftr-413	576	6	.	.	PROPN
ftr-413	576	7	memo	memo	NOUN
ftr-413	576	8	.	.	PUNCT
ftr-413	577	1	2004	2004	NUM
ftr-413	577	2	-	-	SYM
ftr-413	577	3	117	117	NUM
ftr-413	577	4	(	(	PUNCT
ftr-413	577	5	5/12/04	5/12/04	NUM
ftr-413	577	6	)	)	PUNCT
ftr-413	577	7	.	.	PUNCT
ftr-413	578	1	the	the	DET
ftr-413	578	2	taxpayers	taxpayer	NOUN
ftr-413	578	3	inherited	inherit	VERB
ftr-413	578	4	an	an	DET
ftr-413	578	5	art	art	NOUN
ftr-413	578	6	galley	galley	NOUN
ftr-413	578	7	that	that	PRON
ftr-413	578	8	held	hold	VERB
ftr-413	578	9	in	in	ADP
ftr-413	578	10	inventory	inventory	NOUN
ftr-413	578	11	a	a	DET
ftr-413	578	12	large	large	ADJ
ftr-413	578	13	number	number	NOUN
ftr-413	578	14	of	of	ADP
ftr-413	578	15	paintings	painting	NOUN
ftr-413	578	16	by	by	ADP
ftr-413	578	17	famous	famous	ADJ
ftr-413	578	18	artists	artist	NOUN
ftr-413	578	19	[	[	X
ftr-413	578	20	e.g.	e.g.	ADV
ftr-413	578	21	,	,	PUNCT
ftr-413	578	22	jean	jean	PROPN
ftr-413	578	23	arp	arp	PROPN
ftr-413	578	24	,	,	PUNCT
ftr-413	578	25	piet	piet	PROPN
ftr-413	578	26	modrian	modrian	NOUN
ftr-413	578	27	,	,	PUNCT
ftr-413	578	28	grandma	grandma	NOUN
ftr-413	578	29	moses	moses	X
ftr-413	578	30	]	]	PUNCT
ftr-413	578	31	.	.	PUNCT
ftr-413	579	1	in	in	ADP
ftr-413	579	2	prior	prior	ADJ
ftr-413	579	3	administrative	administrative	ADJ
ftr-413	579	4	proceedings	proceeding	NOUN
ftr-413	579	5	,	,	PUNCT
ftr-413	579	6	the	the	DET
ftr-413	579	7	estate	estate	NOUN
ftr-413	579	8	had	have	AUX
ftr-413	579	9	succeeded	succeed	VERB
ftr-413	579	10	in	in	ADP
ftr-413	579	11	applying	apply	VERB
ftr-413	579	12	a	a	DET
ftr-413	579	13	blockage	blockage	NOUN
ftr-413	579	14	discount	discount	NOUN
ftr-413	579	15	in	in	ADP
ftr-413	579	16	valuing	value	VERB
ftr-413	579	17	the	the	DET
ftr-413	579	18	items	item	NOUN
ftr-413	579	19	for	for	ADP
ftr-413	579	20	estate	estate	NOUN
ftr-413	579	21	tax	tax	NOUN
ftr-413	579	22	purposes	purpose	NOUN
ftr-413	579	23	.	.	PUNCT
ftr-413	580	1	in	in	ADP
ftr-413	580	2	this	this	DET
ftr-413	580	3	income	income	NOUN
ftr-413	580	4	tax	tax	NOUN
ftr-413	580	5	case	case	NOUN
ftr-413	580	6	involving	involve	VERB
ftr-413	580	7	determination	determination	NOUN
ftr-413	580	8	of	of	ADP
ftr-413	580	9	the	the	DET
ftr-413	580	10	cost	cost	NOUN
ftr-413	580	11	of	of	ADP
ftr-413	580	12	goods	good	NOUN
ftr-413	580	13	sold	sell	VERB
ftr-413	580	14	,	,	PUNCT
ftr-413	580	15	judge	judge	PROPN
ftr-413	580	16	cohen	cohen	PROPN
ftr-413	580	17	upheld	upheld	PROPN
ftr-413	580	18	applying	apply	VERB
ftr-413	580	19	a	a	DET
ftr-413	580	20	“	"	PUNCT
ftr-413	580	21	blockage	blockage	NOUN
ftr-413	580	22	”	"	PUNCT
ftr-413	580	23	discount	discount	NOUN
ftr-413	580	24	to	to	PART
ftr-413	580	25	determine	determine	VERB
ftr-413	580	26	the	the	DET
ftr-413	580	27	§	§	PROPN
ftr-413	580	28	1014	1014	NUM
ftr-413	580	29	basis	basis	NOUN
ftr-413	580	30	of	of	ADP
ftr-413	580	31	the	the	DET
ftr-413	580	32	inventory	inventory	NOUN
ftr-413	580	33	.	.	PUNCT
ftr-413	581	1	in	in	ADP
ftr-413	581	2	addition	addition	NOUN
ftr-413	581	3	to	to	ADP
ftr-413	581	4	applying	apply	VERB
ftr-413	581	5	the	the	DET
ftr-413	581	6	blockage	blockage	NOUN
ftr-413	581	7	discount	discount	NOUN
ftr-413	581	8	on	on	ADP
ftr-413	581	9	the	the	DET
ftr-413	581	10	merits	merit	NOUN
ftr-413	581	11	of	of	ADP
ftr-413	581	12	the	the	DET
ftr-413	581	13	fair	fair	ADJ
ftr-413	581	14	market	market	NOUN
ftr-413	581	15	value	value	NOUN
ftr-413	581	16	issue	issue	NOUN
ftr-413	581	17	,	,	PUNCT
ftr-413	581	18	judge	judge	PROPN
ftr-413	581	19	cohen	cohen	PROPN
ftr-413	581	20	found	find	VERB
ftr-413	581	21	that	that	SCONJ
ftr-413	581	22	the	the	DET
ftr-413	581	23	taxpayers	taxpayer	NOUN
ftr-413	581	24	were	be	AUX
ftr-413	581	25	bound	bind	VERB
ftr-413	581	26	by	by	ADP
ftr-413	581	27	the	the	DET
ftr-413	581	28	duty	duty	NOUN
ftr-413	581	29	of	of	ADP
ftr-413	581	30	consistency	consistency	NOUN
ftr-413	581	31	because	because	SCONJ
ftr-413	581	32	as	as	SCONJ
ftr-413	581	33	executors	executor	NOUN
ftr-413	581	34	of	of	ADP
ftr-413	581	35	the	the	DET
ftr-413	581	36	estate	estate	NOUN
ftr-413	581	37	they	they	PRON
ftr-413	581	38	had	have	AUX
ftr-413	581	39	agreed	agree	VERB
ftr-413	581	40	to	to	ADP
ftr-413	581	41	the	the	DET
ftr-413	581	42	amount	amount	NOUN
ftr-413	581	43	of	of	ADP
ftr-413	581	44	the	the	DET
ftr-413	581	45	blockage	blockage	NOUN
ftr-413	581	46	discount	discount	NOUN
ftr-413	581	47	in	in	ADP
ftr-413	581	48	determining	determine	VERB
ftr-413	581	49	the	the	DET
ftr-413	581	50	estate	estate	NOUN
ftr-413	581	51	tax	tax	NOUN
ftr-413	581	52	value	value	NOUN
ftr-413	581	53	.	.	PUNCT
ftr-413	582	1	5	5	X
ftr-413	582	2	.	.	X
ftr-413	582	3	coleman	coleman	PROPN
ftr-413	582	4	v.	v.	PROPN
ftr-413	582	5	commissioner	commissioner	PROPN
ftr-413	582	6	,	,	PUNCT
ftr-413	582	7	t.c	t.c	PROPN
ftr-413	582	8	.	.	PROPN
ftr-413	582	9	memo	memo	NOUN
ftr-413	582	10	.	.	PUNCT
ftr-413	583	1	2004	2004	NUM
ftr-413	583	2	-	-	SYM
ftr-413	583	3	126	126	NUM
ftr-413	583	4	(	(	PUNCT
ftr-413	583	5	5/25/04	5/25/04	NUM
ftr-413	583	6	)	)	PUNCT
ftr-413	583	7	.	.	PUNCT
ftr-413	584	1	judge	judge	PROPN
ftr-413	584	2	gerber	gerber	PROPN
ftr-413	584	3	held	hold	VERB
ftr-413	584	4	that	that	SCONJ
ftr-413	584	5	payments	payment	NOUN
ftr-413	584	6	under	under	ADP
ftr-413	584	7	an	an	DET
ftr-413	584	8	unexpired	unexpired	ADJ
ftr-413	584	9	covenant	covenant	NOUN
ftr-413	584	10	not	not	PART
ftr-413	584	11	to	to	PART
ftr-413	584	12	compete	compete	VERB
ftr-413	584	13	that	that	PRON
ftr-413	584	14	are	be	AUX
ftr-413	584	15	payable	payable	ADJ
ftr-413	584	16	and	and	CCONJ
ftr-413	584	17	received	receive	VERB
ftr-413	584	18	after	after	SCONJ
ftr-413	584	19	the	the	DET
ftr-413	584	20	decedent	decedent	NOUN
ftr-413	584	21	’s	’s	PART
ftr-413	584	22	death	death	NOUN
ftr-413	584	23	are	be	AUX
ftr-413	584	24	ird	ird	PROPN
ftr-413	584	25	under	under	ADP
ftr-413	584	26	§	§	PROPN
ftr-413	584	27	691(a	691(a	PROPN
ftr-413	584	28	)	)	PUNCT
ftr-413	584	29	and	and	CCONJ
ftr-413	584	30	ineligible	ineligible	ADJ
ftr-413	584	31	for	for	ADP
ftr-413	584	32	a	a	DET
ftr-413	584	33	§	§	PROPN
ftr-413	584	34	1014	1014	NUM
ftr-413	584	35	step	step	NOUN
ftr-413	584	36	-	-	PUNCT
ftr-413	584	37	up	up	NOUN
ftr-413	584	38	in	in	ADP
ftr-413	584	39	basis	basis	NOUN
ftr-413	584	40	.	.	PUNCT
ftr-413	585	1	the	the	DET
ftr-413	585	2	receipts	receipt	NOUN
ftr-413	585	3	remain	remain	VERB
ftr-413	585	4	ordinary	ordinary	ADJ
ftr-413	585	5	income	income	NOUN
ftr-413	585	6	to	to	ADP
ftr-413	585	7	the	the	DET
ftr-413	585	8	heirs	heir	NOUN
ftr-413	585	9	.	.	PUNCT
ftr-413	586	1	b.	b.	PROPN
ftr-413	586	2	section	section	NOUN
ftr-413	586	3	1031	1031	NUM
ftr-413	586	4	1	1	NUM
ftr-413	586	5	.	.	PUNCT
ftr-413	587	1	depreciation	depreciation	NOUN
ftr-413	587	2	for	for	ADP
ftr-413	587	3	macrs	macrs	NOUN
ftr-413	587	4	property	property	NOUN
ftr-413	587	5	acquired	acquire	VERB
ftr-413	587	6	in	in	ADP
ftr-413	587	7	a	a	DET
ftr-413	587	8	§	§	PROPN
ftr-413	587	9	1031	1031	NUM
ftr-413	587	10	exchange	exchange	NOUN
ftr-413	587	11	of	of	ADP
ftr-413	587	12	macrs	macrs	NOUN
ftr-413	587	13	property	property	NOUN
ftr-413	587	14	,	,	PUNCT
ftr-413	587	15	or	or	CCONJ
ftr-413	587	16	acquired	acquire	VERB
ftr-413	587	17	in	in	ADP
ftr-413	587	18	replacement	replacement	NOUN
ftr-413	587	19	of	of	ADP
ftr-413	587	20	involuntarily	involuntarily	ADV
ftr-413	587	21	converted	convert	VERB
ftr-413	587	22	macrs	macrs	NOUN
ftr-413	587	23	property	property	NOUN
ftr-413	587	24	to	to	PART
ftr-413	587	25	which	which	PRON
ftr-413	587	26	§	§	PROPN
ftr-413	587	27	1033	1033	NUM
ftr-413	587	28	applies	applie	NOUN
ftr-413	587	29	.	.	PUNCT
ftr-413	588	1	notice	notice	VERB
ftr-413	588	2	2000	2000	NUM
ftr-413	588	3	-	-	SYM
ftr-413	588	4	4	4	NUM
ftr-413	588	5	,	,	PUNCT
ftr-413	588	6	2000	2000	NUM
ftr-413	588	7	-	-	SYM
ftr-413	588	8	3	3	NUM
ftr-413	588	9	i.r.b	i.r.b	NOUN
ftr-413	588	10	.	.	PUNCT
ftr-413	589	1	313	313	NUM
ftr-413	589	2	.	.	PUNCT
ftr-413	590	1	to	to	ADP
ftr-413	590	2	the	the	DET
ftr-413	590	3	extent	extent	NOUN
ftr-413	590	4	the	the	DET
ftr-413	590	5	taxpayer	taxpayer	NOUN
ftr-413	590	6	’s	’s	PART
ftr-413	590	7	basis	basis	NOUN
ftr-413	590	8	in	in	ADP
ftr-413	590	9	the	the	DET
ftr-413	590	10	acquired	acquire	VERB
ftr-413	590	11	macrs	macrs	NOUN
ftr-413	590	12	property	property	NOUN
ftr-413	590	13	does	do	AUX
ftr-413	590	14	not	not	PART
ftr-413	590	15	exceed	exceed	VERB
ftr-413	590	16	the	the	DET
ftr-413	590	17	taxpayer	taxpayer	NOUN
ftr-413	590	18	’s	’s	PART
ftr-413	590	19	adjusted	adjusted	ADJ
ftr-413	590	20	basis	basis	NOUN
ftr-413	590	21	in	in	ADP
ftr-413	590	22	the	the	DET
ftr-413	590	23	exchanged	exchange	VERB
ftr-413	590	24	or	or	CCONJ
ftr-413	590	25	involuntarily	involuntarily	ADV
ftr-413	590	26	converted	convert	VERB
ftr-413	590	27	macrs	macrs	NOUN
ftr-413	590	28	property	property	NOUN
ftr-413	590	29	,	,	PUNCT
ftr-413	590	30	the	the	DET
ftr-413	590	31	acquired	acquire	VERB
ftr-413	590	32	property	property	NOUN
ftr-413	590	33	is	be	AUX
ftr-413	590	34	depreciated	depreciate	VERB
ftr-413	590	35	over	over	ADP
ftr-413	590	36	the	the	DET
ftr-413	590	37	remaining	remain	VERB
ftr-413	590	38	recovery	recovery	NOUN
ftr-413	590	39	period	period	NOUN
ftr-413	590	40	of	of	ADP
ftr-413	590	41	,	,	PUNCT
ftr-413	590	42	and	and	CCONJ
ftr-413	590	43	using	use	VERB
ftr-413	590	44	the	the	DET
ftr-413	590	45	same	same	ADJ
ftr-413	590	46	depreciation	depreciation	NOUN
ftr-413	590	47	method	method	NOUN
ftr-413	590	48	and	and	CCONJ
ftr-413	590	49	convention	convention	NOUN
ftr-413	590	50	as	as	ADP
ftr-413	590	51	that	that	PRON
ftr-413	590	52	of	of	ADP
ftr-413	590	53	,	,	PUNCT
ftr-413	590	54	the	the	DET
ftr-413	590	55	exchanged	exchange	VERB
ftr-413	590	56	or	or	CCONJ
ftr-413	590	57	involuntarily	involuntarily	ADV
ftr-413	590	58	converted	convert	VERB
ftr-413	590	59	property	property	NOUN
ftr-413	590	60	.	.	PUNCT
ftr-413	591	1	any	any	DET
ftr-413	591	2	additional	additional	ADJ
ftr-413	591	3	basis	basis	NOUN
ftr-413	591	4	in	in	ADP
ftr-413	591	5	the	the	DET
ftr-413	591	6	acquired	acquire	VERB
ftr-413	591	7	property	property	NOUN
ftr-413	591	8	is	be	AUX
ftr-413	591	9	treated	treat	VERB
ftr-413	591	10	as	as	ADP
ftr-413	591	11	newly	newly	ADV
ftr-413	591	12	purchased	purchase	VERB
ftr-413	591	13	macrs	macrs	NOUN
ftr-413	591	14	property	property	NOUN
ftr-413	591	15	.	.	PUNCT
ftr-413	592	1	[	[	X
ftr-413	592	2	this	this	PRON
ftr-413	592	3	is	be	AUX
ftr-413	592	4	the	the	DET
ftr-413	592	5	same	same	ADJ
ftr-413	592	6	method	method	NOUN
ftr-413	592	7	as	as	SCONJ
ftr-413	592	8	provided	provide	VERB
ftr-413	592	9	for	for	ADP
ftr-413	592	10	acrs	acrs	NOUN
ftr-413	592	11	property	property	NOUN
ftr-413	592	12	in	in	ADP
ftr-413	592	13	prop	prop	NOUN
ftr-413	592	14	.	.	PUNCT
ftr-413	593	1	reg	reg	NOUN
ftr-413	593	2	.	.	PUNCT
ftr-413	594	1	§	§	NOUN
ftr-413	594	2	1.168	1.168	NUM
ftr-413	594	3	-	-	SYM
ftr-413	594	4	5(f	5(f	NUM
ftr-413	594	5	)	)	PUNCT
ftr-413	594	6	(	(	PUNCT
ftr-413	594	7	1984	1984	NUM
ftr-413	594	8	)	)	PUNCT
ftr-413	594	9	.	.	PUNCT
ftr-413	594	10	]	]	PUNCT
ftr-413	595	1	effective	effective	ADJ
ftr-413	595	2	for	for	ADP
ftr-413	595	3	acquired	acquire	VERB
ftr-413	595	4	macrs	macrs	NOUN
ftr-413	595	5	property	property	NOUN
ftr-413	595	6	placed	place	VERB
ftr-413	595	7	in	in	ADP
ftr-413	595	8	service	service	NOUN
ftr-413	595	9	on	on	ADP
ftr-413	595	10	or	or	CCONJ
ftr-413	595	11	after	after	ADP
ftr-413	595	12	january	january	PROPN
ftr-413	595	13	3	3	NUM
ftr-413	595	14	,	,	PUNCT
ftr-413	595	15	2000	2000	NUM
ftr-413	595	16	,	,	PUNCT
ftr-413	595	17	in	in	ADP
ftr-413	595	18	a	a	DET
ftr-413	595	19	like	like	ADJ
ftr-413	595	20	-	-	PUNCT
ftr-413	595	21	kind	kind	NOUN
ftr-413	595	22	exchange	exchange	NOUN
ftr-413	595	23	of	of	ADP
ftr-413	595	24	macrs	macrs	PROPN
ftr-413	595	25	property	property	NOUN
ftr-413	595	26	under	under	ADP
ftr-413	595	27	§	§	PROPN
ftr-413	595	28	1031	1031	NUM
ftr-413	595	29	or	or	CCONJ
ftr-413	595	30	as	as	ADP
ftr-413	595	31	a	a	DET
ftr-413	595	32	result	result	NOUN
ftr-413	595	33	of	of	ADP
ftr-413	595	34	an	an	DET
ftr-413	595	35	involuntary	involuntary	ADJ
ftr-413	595	36	conversion	conversion	NOUN
ftr-413	595	37	of	of	ADP
ftr-413	595	38	macrs	macrs	NOUN
ftr-413	595	39	property	property	NOUN
ftr-413	595	40	under	under	ADP
ftr-413	595	41	§	§	PROPN
ftr-413	595	42	1033	1033	NUM
ftr-413	595	43	.	.	PUNCT
ftr-413	596	1	for	for	ADP
ftr-413	596	2	property	property	NOUN
ftr-413	596	3	acquired	acquire	VERB
ftr-413	596	4	before	before	ADP
ftr-413	596	5	january	january	PROPN
ftr-413	596	6	3	3	NUM
ftr-413	596	7	,	,	PUNCT
ftr-413	596	8	2000	2000	NUM
ftr-413	596	9	,	,	PUNCT
ftr-413	596	10	taxpayers	taxpayer	NOUN
ftr-413	596	11	who	who	PRON
ftr-413	596	12	treated	treat	VERB
ftr-413	596	13	the	the	DET
ftr-413	596	14	entire	entire	ADJ
ftr-413	596	15	basis	basis	NOUN
ftr-413	596	16	as	as	SCONJ
ftr-413	596	17	new	new	ADJ
ftr-413	596	18	macrs	macrs	NOUN
ftr-413	596	19	property	property	NOUN
ftr-413	596	20	may	may	AUX
ftr-413	596	21	continue	continue	VERB
ftr-413	596	22	to	to	PART
ftr-413	596	23	do	do	VERB
ftr-413	596	24	so	so	ADV
ftr-413	596	25	,	,	PUNCT
ftr-413	596	26	or	or	CCONJ
ftr-413	596	27	may	may	AUX
ftr-413	596	28	change	change	VERB
ftr-413	596	29	accounting	accounting	NOUN
ftr-413	596	30	methods	method	NOUN
ftr-413	596	31	to	to	PART
ftr-413	596	32	conform	conform	VERB
ftr-413	596	33	.	.	PUNCT
ftr-413	597	1	a.	a.	NOUN
ftr-413	597	2	temporary	temporary	ADJ
ftr-413	597	3	regulations	regulation	NOUN
ftr-413	597	4	.	.	PUNCT
ftr-413	598	1	t.d	t.d	PROPN
ftr-413	598	2	.	.	PROPN
ftr-413	598	3	9115	9115	NUM
ftr-413	598	4	,	,	PUNCT
ftr-413	598	5	reg-106590	reg-106590	NOUN
ftr-413	598	6	-	-	PUNCT
ftr-413	598	7	00	00	NUM
ftr-413	598	8	and	and	CCONJ
ftr-413	598	9	reg-138499	reg-138499	NOUN
ftr-413	598	10	-	-	PUNCT
ftr-413	598	11	02	02	NUM
ftr-413	598	12	,	,	PUNCT
ftr-413	598	13	depreciation	depreciation	NOUN
ftr-413	598	14	of	of	ADP
ftr-413	598	15	macrs	macrs	NOUN
ftr-413	598	16	property	property	NOUN
ftr-413	598	17	that	that	PRON
ftr-413	598	18	is	be	AUX
ftr-413	598	19	acquired	acquire	VERB
ftr-413	598	20	in	in	ADP
ftr-413	598	21	a	a	DET
ftr-413	598	22	like	like	ADJ
ftr-413	598	23	-	-	PUNCT
ftr-413	598	24	kind	kind	NOUN
ftr-413	598	25	exchange	exchange	NOUN
ftr-413	598	26	or	or	CCONJ
ftr-413	598	27	as	as	ADP
ftr-413	598	28	a	a	DET
ftr-413	598	29	result	result	NOUN
ftr-413	598	30	of	of	ADP
ftr-413	598	31	an	an	DET
ftr-413	598	32	involuntary	involuntary	ADJ
ftr-413	598	33	conversion	conversion	NOUN
ftr-413	598	34	,	,	PUNCT
ftr-413	599	1	69	69	NUM
ftr-413	599	2	f.r	f.r	NOUN
ftr-413	599	3	.	.	PROPN
ftr-413	599	4	9529	9529	NUM
ftr-413	599	5	(	(	PUNCT
ftr-413	599	6	3/1/04	3/1/04	NUM
ftr-413	599	7	)	)	PUNCT
ftr-413	599	8	.	.	PUNCT
ftr-413	600	1	the	the	DET
ftr-413	600	2	treasury	treasury	NOUN
ftr-413	600	3	has	have	AUX
ftr-413	600	4	published	publish	VERB
ftr-413	600	5	final	final	ADJ
ftr-413	600	6	,	,	PUNCT
ftr-413	600	7	temporary	temporary	ADJ
ftr-413	600	8	and	and	CCONJ
ftr-413	600	9	proposed	propose	VERB
ftr-413	600	10	regulations	regulation	NOUN
ftr-413	600	11	that	that	PRON
ftr-413	600	12	render	render	VERB
ftr-413	600	13	obsolete	obsolete	ADJ
ftr-413	600	14	notice	notice	NOUN
ftr-413	600	15	2000	2000	NUM
ftr-413	600	16	-	-	SYM
ftr-413	600	17	4	4	NUM
ftr-413	600	18	,	,	PUNCT
ftr-413	600	19	2000	2000	NUM
ftr-413	600	20	-	-	SYM
ftr-413	600	21	1	1	NUM
ftr-413	600	22	c.b	c.b	PROPN
ftr-413	600	23	.	.	PROPN
ftr-413	600	24	313	313	NUM
ftr-413	600	25	,	,	PUNCT
ftr-413	600	26	and	and	CCONJ
ftr-413	600	27	withdraw	withdraw	VERB
ftr-413	600	28	prop	prop	NOUN
ftr-413	600	29	.	.	PUNCT
ftr-413	601	1	reg	reg	NOUN
ftr-413	601	2	.	.	PUNCT
ftr-413	602	1	§	§	PROPN
ftr-413	602	2	§	§	PROPN
ftr-413	602	3	1.168(a)-1	1.168(a)-1	NUM
ftr-413	602	4	and	and	CCONJ
ftr-413	602	5	1.168(b)-1	1.168(b)-1	NUM
ftr-413	602	6	(	(	PUNCT
ftr-413	602	7	that	that	PRON
ftr-413	602	8	were	be	AUX
ftr-413	602	9	contained	contain	VERB
ftr-413	602	10	in	in	ADP
ftr-413	602	11	the	the	DET
ftr-413	602	12	july	july	PROPN
ftr-413	602	13	2003	2003	NUM
ftr-413	602	14	proposed	propose	VERB
ftr-413	602	15	2005	2005	NUM
ftr-413	602	16	]	]	PUNCT
ftr-413	602	17	recent	recent	ADJ
ftr-413	602	18	developments	development	NOUN
ftr-413	602	19	in	in	ADP
ftr-413	602	20	federal	federal	ADJ
ftr-413	602	21	income	income	NOUN
ftr-413	602	22	taxation	taxation	NOUN
ftr-413	602	23	69	69	NUM
ftr-413	602	24	regulations	regulation	NOUN
ftr-413	602	25	)	)	PUNCT
ftr-413	602	26	.	.	PUNCT
ftr-413	603	1	under	under	ADP
ftr-413	603	2	these	these	DET
ftr-413	603	3	temporary	temporary	ADJ
ftr-413	603	4	and	and	CCONJ
ftr-413	603	5	proposed	propose	VERB
ftr-413	603	6	regulations	regulation	NOUN
ftr-413	603	7	,	,	PUNCT
ftr-413	603	8	generally	generally	ADV
ftr-413	603	9	the	the	DET
ftr-413	603	10	exchanged	exchange	VERB
ftr-413	603	11	basis	basis	NOUN
ftr-413	603	12	is	be	AUX
ftr-413	603	13	depreciated	depreciate	VERB
ftr-413	603	14	over	over	ADP
ftr-413	603	15	the	the	DET
ftr-413	603	16	remaining	remain	VERB
ftr-413	603	17	recovery	recovery	NOUN
ftr-413	603	18	period	period	NOUN
ftr-413	603	19	of	of	ADP
ftr-413	603	20	,	,	PUNCT
ftr-413	603	21	and	and	CCONJ
ftr-413	603	22	using	use	VERB
ftr-413	603	23	the	the	DET
ftr-413	603	24	depreciation	depreciation	NOUN
ftr-413	603	25	method	method	NOUN
ftr-413	603	26	of	of	ADP
ftr-413	603	27	,	,	PUNCT
ftr-413	603	28	the	the	DET
ftr-413	603	29	relinquished	relinquished	ADJ
ftr-413	603	30	macrs	macrs	NOUN
ftr-413	603	31	property	property	NOUN
ftr-413	603	32	if	if	SCONJ
ftr-413	603	33	the	the	DET
ftr-413	603	34	useful	useful	ADJ
ftr-413	603	35	life	life	NOUN
ftr-413	603	36	of	of	ADP
ftr-413	603	37	the	the	DET
ftr-413	603	38	replacement	replacement	NOUN
ftr-413	603	39	property	property	NOUN
ftr-413	603	40	is	be	AUX
ftr-413	603	41	the	the	DET
ftr-413	603	42	same	same	ADJ
ftr-413	603	43	or	or	CCONJ
ftr-413	603	44	shorter	short	ADJ
ftr-413	603	45	than	than	ADP
ftr-413	603	46	the	the	DET
ftr-413	603	47	relinquished	relinquished	ADJ
ftr-413	603	48	property	property	NOUN
ftr-413	603	49	.	.	PUNCT
ftr-413	604	1	if	if	SCONJ
ftr-413	604	2	the	the	DET
ftr-413	604	3	replacement	replacement	NOUN
ftr-413	604	4	property	property	NOUN
ftr-413	604	5	has	have	VERB
ftr-413	604	6	a	a	DET
ftr-413	604	7	longer	long	ADV
ftr-413	604	8	useful	useful	ADJ
ftr-413	604	9	life	life	NOUN
ftr-413	604	10	,	,	PUNCT
ftr-413	604	11	depreciation	depreciation	NOUN
ftr-413	604	12	is	be	AUX
ftr-413	604	13	computed	compute	VERB
ftr-413	604	14	as	as	SCONJ
ftr-413	604	15	if	if	SCONJ
ftr-413	604	16	the	the	DET
ftr-413	604	17	replacement	replacement	NOUN
ftr-413	604	18	property	property	NOUN
ftr-413	604	19	had	have	AUX
ftr-413	604	20	originally	originally	ADV
ftr-413	604	21	been	be	AUX
ftr-413	604	22	placed	place	VERB
ftr-413	604	23	in	in	ADP
ftr-413	604	24	service	service	NOUN
ftr-413	604	25	when	when	SCONJ
ftr-413	604	26	the	the	DET
ftr-413	604	27	relinquished	relinquished	ADJ
ftr-413	604	28	property	property	NOUN
ftr-413	604	29	was	be	AUX
ftr-413	604	30	placed	place	VERB
ftr-413	604	31	in	in	ADP
ftr-413	604	32	service	service	NOUN
ftr-413	604	33	by	by	ADP
ftr-413	604	34	the	the	DET
ftr-413	604	35	acquiring	acquire	VERB
ftr-413	604	36	taxpayer	taxpayer	NOUN
ftr-413	604	37	.	.	PUNCT
ftr-413	605	1	any	any	DET
ftr-413	605	2	excess	excess	ADJ
ftr-413	605	3	basis	basis	NOUN
ftr-413	605	4	is	be	AUX
ftr-413	605	5	treated	treat	VERB
ftr-413	605	6	as	as	ADP
ftr-413	605	7	property	property	NOUN
ftr-413	605	8	placed	place	VERB
ftr-413	605	9	in	in	ADP
ftr-413	605	10	service	service	NOUN
ftr-413	605	11	in	in	ADP
ftr-413	605	12	the	the	DET
ftr-413	605	13	year	year	NOUN
ftr-413	605	14	the	the	DET
ftr-413	605	15	acquiring	acquire	VERB
ftr-413	605	16	taxpayer	taxpayer	NOUN
ftr-413	605	17	places	place	VERB
ftr-413	605	18	it	it	PRON
ftr-413	605	19	in	in	ADP
ftr-413	605	20	service	service	NOUN
ftr-413	605	21	.	.	PUNCT
ftr-413	606	1	there	there	PRON
ftr-413	606	2	are	be	VERB
ftr-413	606	3	specific	specific	ADJ
ftr-413	606	4	rules	rule	NOUN
ftr-413	606	5	for	for	ADP
ftr-413	606	6	deferred	deferred	ADJ
ftr-413	606	7	exchanges	exchange	NOUN
ftr-413	606	8	and	and	CCONJ
ftr-413	606	9	reverse	reverse	ADJ
ftr-413	606	10	exchanges	exchange	NOUN
ftr-413	606	11	,	,	PUNCT
ftr-413	606	12	as	as	ADV
ftr-413	606	13	well	well	ADV
ftr-413	606	14	as	as	ADP
ftr-413	606	15	for	for	ADP
ftr-413	606	16	automobiles	automobile	NOUN
ftr-413	606	17	.	.	PUNCT
ftr-413	607	1	2	2	X
ftr-413	607	2	.	.	X
ftr-413	607	3	no	no	DET
ftr-413	607	4	“	"	PUNCT
ftr-413	607	5	parking	parking	NOUN
ftr-413	607	6	”	"	PUNCT
ftr-413	607	7	of	of	ADP
ftr-413	607	8	your	your	PRON
ftr-413	607	9	own	own	ADJ
ftr-413	607	10	property	property	NOUN
ftr-413	607	11	.	.	PUNCT
ftr-413	608	1	rev	rev	PROPN
ftr-413	608	2	.	.	PROPN
ftr-413	608	3	proc	proc	PROPN
ftr-413	608	4	.	.	PUNCT
ftr-413	609	1	2004	2004	NUM
ftr-413	609	2	-	-	SYM
ftr-413	609	3	51	51	NUM
ftr-413	609	4	,	,	PUNCT
ftr-413	609	5	2004	2004	NUM
ftr-413	609	6	-	-	SYM
ftr-413	609	7	33	33	NUM
ftr-413	609	8	i.r.b	i.r.b	NOUN
ftr-413	609	9	.	.	PUNCT
ftr-413	610	1	294	294	NUM
ftr-413	610	2	(	(	PUNCT
ftr-413	610	3	8/16/04	8/16/04	NUM
ftr-413	610	4	)	)	PUNCT
ftr-413	610	5	,	,	PUNCT
ftr-413	610	6	modifying	modify	VERB
ftr-413	610	7	rev	rev	PROPN
ftr-413	610	8	.	.	PROPN
ftr-413	610	9	proc	proc	PROPN
ftr-413	610	10	.	.	PUNCT
ftr-413	611	1	2000	2000	NUM
ftr-413	611	2	-	-	SYM
ftr-413	611	3	37	37	NUM
ftr-413	611	4	,	,	PUNCT
ftr-413	611	5	2000	2000	NUM
ftr-413	611	6	-	-	SYM
ftr-413	611	7	2	2	NUM
ftr-413	611	8	i.r.b	i.r.b	NOUN
ftr-413	611	9	.	.	PUNCT
ftr-413	612	1	308	308	NUM
ftr-413	612	2	.	.	PUNCT
ftr-413	612	3	provides	provide	VERB
ftr-413	612	4	that	that	SCONJ
ftr-413	612	5	the	the	DET
ftr-413	612	6	safe	safe	ADJ
ftr-413	612	7	harbor	harbor	NOUN
ftr-413	612	8	provision	provision	NOUN
ftr-413	612	9	of	of	ADP
ftr-413	612	10	rev	rev	PROPN
ftr-413	612	11	.	.	PROPN
ftr-413	612	12	proc	proc	PROPN
ftr-413	612	13	.	.	PUNCT
ftr-413	613	1	2000	2000	NUM
ftr-413	613	2	-	-	SYM
ftr-413	613	3	37	37	NUM
ftr-413	613	4	does	do	AUX
ftr-413	613	5	not	not	PART
ftr-413	613	6	apply	apply	VERB
ftr-413	613	7	to	to	PART
ftr-413	613	8	reverse	reverse	VERB
ftr-413	613	9	like	like	ADP
ftr-413	613	10	-	-	PUNCT
ftr-413	613	11	kind	kind	ADJ
ftr-413	613	12	“	"	PUNCT
ftr-413	613	13	parking	parking	NOUN
ftr-413	613	14	”	"	PUNCT
ftr-413	613	15	arrangements	arrangement	NOUN
ftr-413	613	16	if	if	SCONJ
ftr-413	613	17	the	the	DET
ftr-413	613	18	taxpayer	taxpayer	NOUN
ftr-413	613	19	owns	own	VERB
ftr-413	613	20	the	the	DET
ftr-413	613	21	property	property	NOUN
ftr-413	613	22	intended	intend	VERB
ftr-413	613	23	to	to	PART
ftr-413	613	24	qualify	qualify	VERB
ftr-413	613	25	as	as	ADP
ftr-413	613	26	replacement	replacement	NOUN
ftr-413	613	27	property	property	NOUN
ftr-413	613	28	within	within	ADP
ftr-413	613	29	the	the	DET
ftr-413	613	30	180	180	NUM
ftr-413	613	31	-	-	PUNCT
ftr-413	613	32	day	day	NOUN
ftr-413	613	33	period	period	NOUN
ftr-413	613	34	ending	end	VERB
ftr-413	613	35	on	on	ADP
ftr-413	613	36	the	the	DET
ftr-413	613	37	date	date	NOUN
ftr-413	613	38	of	of	ADP
ftr-413	613	39	transfer	transfer	NOUN
ftr-413	613	40	of	of	ADP
ftr-413	613	41	qualified	qualified	ADJ
ftr-413	613	42	indicia	indicia	NOUN
ftr-413	613	43	of	of	ADP
ftr-413	613	44	ownership	ownership	NOUN
ftr-413	613	45	of	of	ADP
ftr-413	613	46	the	the	DET
ftr-413	613	47	property	property	NOUN
ftr-413	613	48	to	to	ADP
ftr-413	613	49	an	an	DET
ftr-413	613	50	exchange	exchange	NOUN
ftr-413	613	51	accommodation	accommodation	NOUN
ftr-413	613	52	titleholder	titleholder	NOUN
ftr-413	613	53	.	.	PUNCT
ftr-413	614	1	3	3	X
ftr-413	614	2	.	.	X
ftr-413	614	3	no	no	DET
ftr-413	614	4	gain	gain	NOUN
ftr-413	614	5	exclusion	exclusion	NOUN
ftr-413	614	6	if	if	SCONJ
ftr-413	614	7	taxpayer	taxpayer	NOUN
ftr-413	614	8	exchanges	exchange	VERB
ftr-413	614	9	investment	investment	NOUN
ftr-413	614	10	property	property	NOUN
ftr-413	614	11	for	for	ADP
ftr-413	614	12	a	a	DET
ftr-413	614	13	rent	rent	NOUN
ftr-413	614	14	house	house	NOUN
ftr-413	614	15	he	he	PRON
ftr-413	614	16	later	later	ADV
ftr-413	614	17	moves	move	VERB
ftr-413	614	18	into	into	ADP
ftr-413	614	19	and	and	CCONJ
ftr-413	614	20	sells	sell	VERB
ftr-413	614	21	two	two	NUM
ftr-413	614	22	years	year	NOUN
ftr-413	614	23	later	later	ADV
ftr-413	614	24	–	–	PUNCT
ftr-413	614	25	until	until	SCONJ
ftr-413	614	26	five	five	NUM
ftr-413	614	27	years	year	NOUN
ftr-413	614	28	have	have	AUX
ftr-413	614	29	elapsed	elapse	VERB
ftr-413	614	30	from	from	ADP
ftr-413	614	31	the	the	DET
ftr-413	614	32	date	date	NOUN
ftr-413	614	33	of	of	ADP
ftr-413	614	34	the	the	DET
ftr-413	614	35	exchange	exchange	NOUN
ftr-413	614	36	.	.	PUNCT
ftr-413	615	1	section	section	NOUN
ftr-413	615	2	839	839	NUM
ftr-413	615	3	of	of	ADP
ftr-413	615	4	the	the	DET
ftr-413	615	5	american	american	ADJ
ftr-413	615	6	jobs	jobs	PROPN
ftr-413	615	7	creation	creation	PROPN
ftr-413	615	8	act	act	NOUN
ftr-413	615	9	of	of	ADP
ftr-413	615	10	2004	2004	NUM
ftr-413	615	11	adds	add	VERB
ftr-413	615	12	new	new	ADJ
ftr-413	615	13	§	§	PROPN
ftr-413	615	14	121(d)(10	121(d)(10	NUM
ftr-413	615	15	)	)	PUNCT
ftr-413	615	16	to	to	PART
ftr-413	615	17	make	make	VERB
ftr-413	615	18	the	the	DET
ftr-413	615	19	§	§	ADJ
ftr-413	615	20	121	121	NUM
ftr-413	615	21	exclusion	exclusion	NOUN
ftr-413	615	22	of	of	ADP
ftr-413	615	23	gain	gain	NOUN
ftr-413	615	24	on	on	ADP
ftr-413	615	25	the	the	DET
ftr-413	615	26	sale	sale	NOUN
ftr-413	615	27	of	of	ADP
ftr-413	615	28	a	a	DET
ftr-413	615	29	principal	principal	ADJ
ftr-413	615	30	residence	residence	NOUN
ftr-413	615	31	inapplicable	inapplicable	ADJ
ftr-413	615	32	to	to	ADP
ftr-413	615	33	any	any	DET
ftr-413	615	34	property	property	NOUN
ftr-413	615	35	acquired	acquire	VERB
ftr-413	615	36	in	in	ADP
ftr-413	615	37	a	a	DET
ftr-413	615	38	§	§	PROPN
ftr-413	615	39	1031	1031	NUM
ftr-413	615	40	exchange	exchange	NOUN
ftr-413	615	41	within	within	ADP
ftr-413	615	42	five	five	NUM
ftr-413	615	43	years	year	NOUN
ftr-413	615	44	of	of	ADP
ftr-413	615	45	the	the	DET
ftr-413	615	46	sale	sale	NOUN
ftr-413	615	47	.	.	PUNCT
ftr-413	616	1	4	4	X
ftr-413	616	2	.	.	X
ftr-413	616	3	exclusion	exclusion	NOUN
ftr-413	616	4	of	of	ADP
ftr-413	616	5	gain	gain	NOUN
ftr-413	616	6	under	under	ADP
ftr-413	616	7	§	§	PROPN
ftr-413	616	8	§	§	PROPN
ftr-413	616	9	121	121	NUM
ftr-413	616	10	and	and	CCONJ
ftr-413	616	11	1031	1031	NUM
ftr-413	616	12	when	when	SCONJ
ftr-413	616	13	a	a	DET
ftr-413	616	14	single	single	ADJ
ftr-413	616	15	property	property	NOUN
ftr-413	616	16	is	be	AUX
ftr-413	616	17	both	both	CCONJ
ftr-413	616	18	a	a	DET
ftr-413	616	19	personal	personal	ADJ
ftr-413	616	20	residence	residence	NOUN
ftr-413	616	21	and	and	CCONJ
ftr-413	616	22	a	a	DET
ftr-413	616	23	business	business	NOUN
ftr-413	616	24	or	or	CCONJ
ftr-413	616	25	investment	investment	NOUN
ftr-413	616	26	property	property	NOUN
ftr-413	616	27	.	.	PUNCT
ftr-413	617	1	rev	rev	PROPN
ftr-413	617	2	.	.	PROPN
ftr-413	617	3	proc	proc	PROPN
ftr-413	617	4	.	.	PUNCT
ftr-413	618	1	2005	2005	NUM
ftr-413	618	2	-	-	SYM
ftr-413	618	3	14	14	NUM
ftr-413	618	4	,	,	PUNCT
ftr-413	618	5	2005	2005	NUM
ftr-413	618	6	-	-	SYM
ftr-413	618	7	7	7	NUM
ftr-413	618	8	i.r.b	i.r.b	NOUN
ftr-413	618	9	.	.	PUNCT
ftr-413	619	1	528	528	NUM
ftr-413	619	2	(	(	PUNCT
ftr-413	619	3	2/14/05	2/14/05	NUM
ftr-413	619	4	)	)	PUNCT
ftr-413	619	5	(	(	PUNCT
ftr-413	619	6	as	as	SCONJ
ftr-413	619	7	corrected	correct	VERB
ftr-413	619	8	)	)	PUNCT
ftr-413	619	9	.	.	PUNCT
ftr-413	620	1	provides	provide	VERB
ftr-413	620	2	guidance	guidance	NOUN
ftr-413	620	3	on	on	ADP
ftr-413	620	4	how	how	SCONJ
ftr-413	620	5	a	a	DET
ftr-413	620	6	homeowner	homeowner	NOUN
ftr-413	620	7	can	can	AUX
ftr-413	620	8	exclude	exclude	VERB
ftr-413	620	9	gain	gain	NOUN
ftr-413	620	10	on	on	ADP
ftr-413	620	11	the	the	DET
ftr-413	620	12	sale	sale	NOUN
ftr-413	620	13	or	or	CCONJ
ftr-413	620	14	exchange	exchange	NOUN
ftr-413	620	15	of	of	ADP
ftr-413	620	16	a	a	DET
ftr-413	620	17	home	home	NOUN
ftr-413	620	18	under	under	ADP
ftr-413	620	19	§	§	PROPN
ftr-413	620	20	121	121	NUM
ftr-413	620	21	and	and	CCONJ
ftr-413	620	22	also	also	ADV
ftr-413	620	23	defer	defer	VERB
ftr-413	620	24	gain	gain	NOUN
ftr-413	620	25	from	from	ADP
ftr-413	620	26	a	a	DET
ftr-413	620	27	like	like	ADJ
ftr-413	620	28	-	-	PUNCT
ftr-413	620	29	kind	kind	NOUN
ftr-413	620	30	exchange	exchange	NOUN
ftr-413	620	31	on	on	ADP
ftr-413	620	32	the	the	DET
ftr-413	620	33	same	same	ADJ
ftr-413	620	34	property	property	NOUN
ftr-413	620	35	under	under	ADP
ftr-413	620	36	§	§	PROPN
ftr-413	620	37	1031	1031	NUM
ftr-413	620	38	.	.	PUNCT
ftr-413	621	1	this	this	DET
ftr-413	621	2	guidance	guidance	NOUN
ftr-413	621	3	also	also	ADV
ftr-413	621	4	clarifies	clarify	VERB
ftr-413	621	5	that	that	SCONJ
ftr-413	621	6	the	the	DET
ftr-413	621	7	property	property	NOUN
ftr-413	621	8	can	can	AUX
ftr-413	621	9	be	be	AUX
ftr-413	621	10	used	use	VERB
ftr-413	621	11	consecutively	consecutively	ADV
ftr-413	621	12	or	or	CCONJ
ftr-413	621	13	concurrently	concurrently	ADV
ftr-413	621	14	as	as	ADP
ftr-413	621	15	a	a	DET
ftr-413	621	16	home	home	NOUN
ftr-413	621	17	and	and	CCONJ
ftr-413	621	18	a	a	DET
ftr-413	621	19	business	business	NOUN
ftr-413	621	20	,	,	PUNCT
ftr-413	621	21	i.e.	i.e.	X
ftr-413	621	22	,	,	PUNCT
ftr-413	621	23	use	use	NOUN
ftr-413	621	24	as	as	ADP
ftr-413	621	25	rental	rental	ADJ
ftr-413	621	26	property	property	NOUN
ftr-413	621	27	or	or	CCONJ
ftr-413	621	28	an	an	DET
ftr-413	621	29	office	office	NOUN
ftr-413	621	30	in	in	ADP
ftr-413	621	31	the	the	DET
ftr-413	621	32	home	home	NOUN
ftr-413	621	33	,	,	PUNCT
ftr-413	621	34	respectively	respectively	ADV
ftr-413	621	35	.	.	PUNCT
ftr-413	622	1	detailed	detailed	ADJ
ftr-413	622	2	examples	example	NOUN
ftr-413	622	3	are	be	AUX
ftr-413	622	4	included	include	VERB
ftr-413	622	5	.	.	PUNCT
ftr-413	623	1	5	5	X
ftr-413	623	2	.	.	X
ftr-413	623	3	nonrecognition	nonrecognition	NOUN
ftr-413	623	4	denied	deny	VERB
ftr-413	623	5	–	–	PUNCT
ftr-413	623	6	caught	catch	VERB
ftr-413	623	7	by	by	ADP
ftr-413	623	8	a	a	DET
ftr-413	623	9	targeted	target	VERB
ftr-413	623	10	anti	anti	ADJ
ftr-413	623	11	-	-	ADJ
ftr-413	623	12	abuse	abuse	ADJ
ftr-413	623	13	rule	rule	NOUN
ftr-413	623	14	.	.	PUNCT
ftr-413	624	1	rev	rev	PROPN
ftr-413	624	2	.	.	PROPN
ftr-413	625	1	rul	rul	PROPN
ftr-413	625	2	.	.	PUNCT
ftr-413	625	3	2002	2002	NUM
ftr-413	625	4	-	-	SYM
ftr-413	625	5	83	83	NUM
ftr-413	625	6	,	,	PUNCT
ftr-413	625	7	2002	2002	NUM
ftr-413	625	8	-	-	SYM
ftr-413	625	9	49	49	NUM
ftr-413	625	10	i.r.b	i.r.b	NOUN
ftr-413	625	11	.	.	PUNCT
ftr-413	626	1	927	927	NUM
ftr-413	626	2	(	(	PUNCT
ftr-413	626	3	12/9/02	12/9/02	NUM
ftr-413	626	4	)	)	PUNCT
ftr-413	626	5	.	.	PUNCT
ftr-413	627	1	individual	individual	ADJ
ftr-413	627	2	a	a	DET
ftr-413	627	3	owned	own	VERB
ftr-413	627	4	highly	highly	ADV
ftr-413	627	5	appreciated	appreciated	ADJ
ftr-413	627	6	real	real	ADJ
ftr-413	627	7	property	property	NOUN
ftr-413	627	8	held	hold	VERB
ftr-413	627	9	for	for	ADP
ftr-413	627	10	investment	investment	NOUN
ftr-413	627	11	(	(	PUNCT
ftr-413	627	12	property	property	NOUN
ftr-413	627	13	1	1	NUM
ftr-413	627	14	)	)	PUNCT
ftr-413	627	15	and	and	CCONJ
ftr-413	627	16	individual	individual	ADJ
ftr-413	627	17	b	b	PROPN
ftr-413	627	18	,	,	PUNCT
ftr-413	627	19	related	relate	VERB
ftr-413	627	20	to	to	ADP
ftr-413	627	21	individual	individual	NOUN
ftr-413	627	22	a	a	PRON
ftr-413	627	23	within	within	ADP
ftr-413	627	24	the	the	DET
ftr-413	627	25	meaning	meaning	NOUN
ftr-413	627	26	in	in	ADP
ftr-413	627	27	§	§	PROPN
ftr-413	627	28	267(b	267(b	PROPN
ftr-413	627	29	)	)	PUNCT
ftr-413	627	30	,	,	PUNCT
ftr-413	627	31	owned	own	VERB
ftr-413	627	32	real	real	ADJ
ftr-413	627	33	property	property	NOUN
ftr-413	627	34	(	(	PUNCT
ftr-413	627	35	property	property	NOUN
ftr-413	627	36	2	2	NUM
ftr-413	627	37	)	)	PUNCT
ftr-413	627	38	,	,	PUNCT
ftr-413	627	39	which	which	PRON
ftr-413	627	40	was	be	AUX
ftr-413	627	41	not	not	PART
ftr-413	627	42	appreciated	appreciate	VERB
ftr-413	627	43	.	.	PUNCT
ftr-413	628	1	in	in	ADP
ftr-413	628	2	a	a	DET
ftr-413	628	3	multiparty	multiparty	NOUN
ftr-413	628	4	like	like	ADP
ftr-413	628	5	-	-	PUNCT
ftr-413	628	6	kind	kind	NOUN
ftr-413	628	7	exchange	exchange	NOUN
ftr-413	628	8	a	a	PRON
ftr-413	628	9	and	and	CCONJ
ftr-413	628	10	b	b	NOUN
ftr-413	628	11	each	each	PRON
ftr-413	628	12	transferred	transfer	VERB
ftr-413	628	13	their	their	PRON
ftr-413	628	14	properties	property	NOUN
ftr-413	628	15	to	to	ADP
ftr-413	628	16	a	a	DET
ftr-413	628	17	qualified	qualified	ADJ
ftr-413	628	18	intermediary	intermediary	NOUN
ftr-413	628	19	.	.	PUNCT
ftr-413	629	1	c	c	X
ftr-413	629	2	,	,	PUNCT
ftr-413	629	3	an	an	DET
ftr-413	629	4	unrelated	unrelated	ADJ
ftr-413	629	5	purchaser	purchaser	NOUN
ftr-413	629	6	of	of	ADP
ftr-413	629	7	property	property	NOUN
ftr-413	629	8	1	1	NUM
ftr-413	629	9	,	,	PUNCT
ftr-413	629	10	transferred	transfer	VERB
ftr-413	629	11	cash	cash	NOUN
ftr-413	629	12	to	to	ADP
ftr-413	629	13	the	the	DET
ftr-413	629	14	qualified	qualified	ADJ
ftr-413	629	15	intermediary	intermediary	NOUN
ftr-413	629	16	,	,	PUNCT
ftr-413	629	17	who	who	PRON
ftr-413	629	18	transferred	transfer	VERB
ftr-413	629	19	property	property	NOUN
ftr-413	629	20	2	2	NUM
ftr-413	629	21	to	to	ADP
ftr-413	629	22	a	a	DET
ftr-413	629	23	,	,	PUNCT
ftr-413	629	24	property	property	NOUN
ftr-413	629	25	1	1	NUM
ftr-413	629	26	to	to	ADP
ftr-413	629	27	c	c	NOUN
ftr-413	629	28	,	,	PUNCT
ftr-413	629	29	and	and	CCONJ
ftr-413	629	30	the	the	DET
ftr-413	629	31	cash	cash	NOUN
ftr-413	629	32	to	to	PART
ftr-413	629	33	b.	b.	VERB
ftr-413	629	34	the	the	DET
ftr-413	629	35	irs	irs	PROPN
ftr-413	629	36	70	70	NUM
ftr-413	629	37	florida	florida	PROPN
ftr-413	629	38	tax	tax	NOUN
ftr-413	629	39	review	review	NOUN
ftr-413	630	1	[	[	X
ftr-413	630	2	vol.7	vol.7	NOUN
ftr-413	630	3	:	:	PUNCT
ftr-413	630	4	si	si	PROPN
ftr-413	630	5	ruled	rule	VERB
ftr-413	630	6	that	that	SCONJ
ftr-413	630	7	pursuant	pursuant	ADV
ftr-413	630	8	to	to	ADP
ftr-413	630	9	§	§	PROPN
ftr-413	630	10	1031(f	1031(f	NUM
ftr-413	630	11	)	)	PUNCT
ftr-413	630	12	,	,	PUNCT
ftr-413	630	13	a	a	DET
ftr-413	630	14	taxpayer	taxpayer	NOUN
ftr-413	630	15	–	–	PUNCT
ftr-413	630	16	a	a	PRON
ftr-413	630	17	–	–	PUNCT
ftr-413	630	18	who	who	PRON
ftr-413	630	19	transfers	transfer	VERB
ftr-413	630	20	relinquished	relinquish	VERB
ftr-413	630	21	property	property	NOUN
ftr-413	630	22	to	to	ADP
ftr-413	630	23	a	a	DET
ftr-413	630	24	qualified	qualified	ADJ
ftr-413	630	25	intermediary	intermediary	NOUN
ftr-413	630	26	in	in	ADP
ftr-413	630	27	exchange	exchange	NOUN
ftr-413	630	28	for	for	ADP
ftr-413	630	29	replacement	replacement	NOUN
ftr-413	630	30	property	property	NOUN
ftr-413	630	31	formerly	formerly	ADV
ftr-413	630	32	owned	own	VERB
ftr-413	630	33	by	by	ADP
ftr-413	630	34	a	a	DET
ftr-413	630	35	related	related	ADJ
ftr-413	630	36	party	party	NOUN
ftr-413	630	37	is	be	AUX
ftr-413	630	38	not	not	PART
ftr-413	630	39	entitled	entitle	VERB
ftr-413	630	40	to	to	ADP
ftr-413	630	41	nonrecognition	nonrecognition	NOUN
ftr-413	630	42	treatment	treatment	NOUN
ftr-413	630	43	under	under	ADP
ftr-413	630	44	§	§	PROPN
ftr-413	630	45	1031(a	1031(a	NUM
ftr-413	630	46	)	)	PUNCT
ftr-413	630	47	if	if	SCONJ
ftr-413	630	48	,	,	PUNCT
ftr-413	630	49	as	as	ADP
ftr-413	630	50	part	part	NOUN
ftr-413	630	51	of	of	ADP
ftr-413	630	52	the	the	DET
ftr-413	630	53	transaction	transaction	NOUN
ftr-413	630	54	,	,	PUNCT
ftr-413	630	55	the	the	DET
ftr-413	630	56	related	related	ADJ
ftr-413	630	57	party	party	NOUN
ftr-413	630	58	receives	receive	VERB
ftr-413	630	59	cash	cash	NOUN
ftr-413	630	60	or	or	CCONJ
ftr-413	630	61	other	other	ADJ
ftr-413	630	62	non	non	ADJ
ftr-413	630	63	-	-	ADJ
ftr-413	630	64	like	like	ADJ
ftr-413	630	65	-	-	PUNCT
ftr-413	630	66	kind	kind	NOUN
ftr-413	630	67	property	property	NOUN
ftr-413	630	68	for	for	ADP
ftr-413	630	69	the	the	DET
ftr-413	630	70	replacement	replacement	NOUN
ftr-413	630	71	property	property	NOUN
ftr-413	630	72	.	.	PUNCT
ftr-413	631	1	based	base	VERB
ftr-413	631	2	on	on	ADP
ftr-413	631	3	the	the	DET
ftr-413	631	4	legislative	legislative	ADJ
ftr-413	631	5	history	history	NOUN
ftr-413	631	6	[	[	X
ftr-413	631	7	h.r	h.r	PROPN
ftr-413	631	8	.	.	PROPN
ftr-413	631	9	rep	rep	PROPN
ftr-413	631	10	.	.	PROPN
ftr-413	631	11	no	no	INTJ
ftr-413	631	12	.	.	PUNCT
ftr-413	632	1	101	101	NUM
ftr-413	632	2	-	-	SYM
ftr-413	632	3	247	247	NUM
ftr-413	632	4	at	at	ADP
ftr-413	632	5	1340	1340	NUM
ftr-413	632	6	(	(	PUNCT
ftr-413	632	7	1989	1989	NUM
ftr-413	632	8	)	)	PUNCT
ftr-413	632	9	]	]	PUNCT
ftr-413	632	10	,	,	PUNCT
ftr-413	632	11	the	the	DET
ftr-413	632	12	irs	irs	PROPN
ftr-413	632	13	reasoned	reason	VERB
ftr-413	632	14	that	that	SCONJ
ftr-413	632	15	the	the	DET
ftr-413	632	16	purpose	purpose	NOUN
ftr-413	632	17	of	of	ADP
ftr-413	632	18	§	§	PROPN
ftr-413	632	19	1031(f	1031(f	NUM
ftr-413	632	20	)	)	PUNCT
ftr-413	632	21	is	be	AUX
ftr-413	632	22	to	to	PART
ftr-413	632	23	deny	deny	VERB
ftr-413	632	24	nonrecognition	nonrecognition	NOUN
ftr-413	632	25	treatment	treatment	NOUN
ftr-413	632	26	for	for	ADP
ftr-413	632	27	transactions	transaction	NOUN
ftr-413	632	28	in	in	ADP
ftr-413	632	29	which	which	PRON
ftr-413	632	30	related	related	ADJ
ftr-413	632	31	parties	party	NOUN
ftr-413	632	32	make	make	VERB
ftr-413	632	33	like	like	ADP
ftr-413	632	34	-	-	PUNCT
ftr-413	632	35	kind	kind	NOUN
ftr-413	632	36	exchanges	exchange	NOUN
ftr-413	632	37	of	of	ADP
ftr-413	632	38	high	high	ADJ
ftr-413	632	39	basis	basis	NOUN
ftr-413	632	40	property	property	NOUN
ftr-413	632	41	for	for	ADP
ftr-413	632	42	low	low	ADJ
ftr-413	632	43	basis	basis	NOUN
ftr-413	632	44	property	property	NOUN
ftr-413	632	45	in	in	ADP
ftr-413	632	46	anticipation	anticipation	NOUN
ftr-413	632	47	of	of	ADP
ftr-413	632	48	the	the	DET
ftr-413	632	49	sale	sale	NOUN
ftr-413	632	50	of	of	ADP
ftr-413	632	51	the	the	DET
ftr-413	632	52	low	low	ADJ
ftr-413	632	53	basis	basis	NOUN
ftr-413	632	54	property	property	NOUN
ftr-413	632	55	.	.	PUNCT
ftr-413	633	1	accordingly	accordingly	ADV
ftr-413	633	2	,	,	PUNCT
ftr-413	633	3	the	the	DET
ftr-413	633	4	irs	irs	PROPN
ftr-413	633	5	applied	apply	VERB
ftr-413	633	6	§	§	PROPN
ftr-413	633	7	1031(f)(4	1031(f)(4	NUM
ftr-413	633	8	)	)	PUNCT
ftr-413	633	9	because	because	SCONJ
ftr-413	633	10	the	the	DET
ftr-413	633	11	multi	multi	ADJ
ftr-413	633	12	-	-	ADJ
ftr-413	633	13	party	party	ADJ
ftr-413	633	14	exchange	exchange	NOUN
ftr-413	633	15	was	be	AUX
ftr-413	633	16	“	"	PUNCT
ftr-413	633	17	part	part	NOUN
ftr-413	633	18	of	of	ADP
ftr-413	633	19	a	a	DET
ftr-413	633	20	transaction	transaction	NOUN
ftr-413	633	21	(	(	PUNCT
ftr-413	633	22	or	or	CCONJ
ftr-413	633	23	a	a	DET
ftr-413	633	24	series	series	NOUN
ftr-413	633	25	of	of	ADP
ftr-413	633	26	transactions	transaction	NOUN
ftr-413	633	27	)	)	PUNCT
ftr-413	633	28	structured	structure	VERB
ftr-413	633	29	to	to	PART
ftr-413	633	30	avoid	avoid	VERB
ftr-413	633	31	the	the	DET
ftr-413	633	32	purposes	purpose	NOUN
ftr-413	633	33	of	of	ADP
ftr-413	633	34	§	§	PROPN
ftr-413	633	35	1031(f)(1	1031(f)(1	NUM
ftr-413	633	36	)	)	PUNCT
ftr-413	633	37	.	.	PUNCT
ftr-413	633	38	”	"	PUNCT
ftr-413	634	1	a.	a.	NOUN
ftr-413	634	2	reality	reality	NOUN
ftr-413	634	3	overtakes	overtakes	AUX
ftr-413	634	4	rev	rev	PROPN
ftr-413	634	5	.	.	PROPN
ftr-413	635	1	rul	rul	PROPN
ftr-413	635	2	.	.	PUNCT
ftr-413	635	3	2002	2002	NUM
ftr-413	635	4	-	-	SYM
ftr-413	635	5	83	83	NUM
ftr-413	635	6	.	.	PUNCT
ftr-413	636	1	teruya	teruya	NOUN
ftr-413	636	2	brothers	brother	NOUN
ftr-413	636	3	,	,	PUNCT
ftr-413	636	4	ltd	ltd	PROPN
ftr-413	636	5	.	.	PROPN
ftr-413	637	1	v.	v.	PROPN
ftr-413	637	2	commissioner	commissioner	PROPN
ftr-413	637	3	,	,	PUNCT
ftr-413	637	4	124	124	NUM
ftr-413	637	5	t.c	t.c	PROPN
ftr-413	637	6	.	.	PROPN
ftr-413	637	7	45	45	NUM
ftr-413	637	8	(	(	PUNCT
ftr-413	637	9	2/9/05	2/9/05	NUM
ftr-413	637	10	)	)	PUNCT
ftr-413	637	11	.	.	PUNCT
ftr-413	638	1	taxpayer	taxpayer	NOUN
ftr-413	638	2	transferred	transfer	VERB
ftr-413	638	3	properties	property	NOUN
ftr-413	638	4	to	to	ADP
ftr-413	638	5	a	a	DET
ftr-413	638	6	qualified	qualified	ADJ
ftr-413	638	7	intermediary	intermediary	NOUN
ftr-413	638	8	,	,	PUNCT
ftr-413	638	9	who	who	PRON
ftr-413	638	10	sold	sell	VERB
ftr-413	638	11	them	they	PRON
ftr-413	638	12	to	to	ADP
ftr-413	638	13	unrelated	unrelated	ADJ
ftr-413	638	14	third	third	ADJ
ftr-413	638	15	parties	party	NOUN
ftr-413	638	16	and	and	CCONJ
ftr-413	638	17	used	use	VERB
ftr-413	638	18	the	the	DET
ftr-413	638	19	proceeds	proceed	NOUN
ftr-413	638	20	to	to	PART
ftr-413	638	21	purchase	purchase	VERB
ftr-413	638	22	like	like	ADP
ftr-413	638	23	-	-	PUNCT
ftr-413	638	24	kind	kind	NOUN
ftr-413	638	25	replacement	replacement	NOUN
ftr-413	638	26	property	property	NOUN
ftr-413	638	27	from	from	ADP
ftr-413	638	28	a	a	DET
ftr-413	638	29	related	related	ADJ
ftr-413	638	30	party	party	NOUN
ftr-413	638	31	.	.	PUNCT
ftr-413	639	1	judge	judge	PROPN
ftr-413	639	2	thornton	thornton	PROPN
ftr-413	639	3	held	hold	VERB
ftr-413	639	4	that	that	SCONJ
ftr-413	639	5	the	the	DET
ftr-413	639	6	transactions	transaction	NOUN
ftr-413	639	7	were	be	AUX
ftr-413	639	8	economically	economically	ADV
ftr-413	639	9	equivalent	equivalent	ADJ
ftr-413	639	10	to	to	PART
ftr-413	639	11	direct	direct	VERB
ftr-413	639	12	exchanges	exchange	NOUN
ftr-413	639	13	between	between	ADP
ftr-413	639	14	the	the	DET
ftr-413	639	15	taxpayer	taxpayer	NOUN
ftr-413	639	16	and	and	CCONJ
ftr-413	639	17	related	related	ADJ
ftr-413	639	18	party	party	NOUN
ftr-413	639	19	,	,	PUNCT
ftr-413	639	20	followed	follow	VERB
ftr-413	639	21	by	by	ADP
ftr-413	639	22	the	the	DET
ftr-413	639	23	related	relate	VERB
ftr-413	639	24	party	party	NOUN
ftr-413	639	25	’s	’s	PART
ftr-413	639	26	sale	sale	NOUN
ftr-413	639	27	of	of	ADP
ftr-413	639	28	the	the	DET
ftr-413	639	29	properties	property	NOUN
ftr-413	639	30	to	to	ADP
ftr-413	639	31	unrelated	unrelated	ADJ
ftr-413	639	32	third	third	ADJ
ftr-413	639	33	parties	party	NOUN
ftr-413	639	34	,	,	PUNCT
ftr-413	639	35	and	and	CCONJ
ftr-413	639	36	that	that	SCONJ
ftr-413	639	37	they	they	PRON
ftr-413	639	38	were	be	AUX
ftr-413	639	39	structured	structure	VERB
ftr-413	639	40	to	to	PART
ftr-413	639	41	avoid	avoid	VERB
ftr-413	639	42	the	the	DET
ftr-413	639	43	purposes	purpose	NOUN
ftr-413	639	44	of	of	ADP
ftr-413	639	45	§	§	PROPN
ftr-413	639	46	1031(f	1031(f	NUM
ftr-413	639	47	)	)	PUNCT
ftr-413	639	48	.	.	PUNCT
ftr-413	640	1	he	he	PRON
ftr-413	640	2	further	far	ADV
ftr-413	640	3	held	hold	VERB
ftr-413	640	4	that	that	SCONJ
ftr-413	640	5	taxpayer	taxpayer	NOUN
ftr-413	640	6	failed	fail	VERB
ftr-413	640	7	to	to	PART
ftr-413	640	8	prove	prove	VERB
ftr-413	640	9	that	that	DET
ftr-413	640	10	avoidance	avoidance	NOUN
ftr-413	640	11	was	be	AUX
ftr-413	640	12	not	not	PART
ftr-413	640	13	one	one	NUM
ftr-413	640	14	of	of	ADP
ftr-413	640	15	the	the	DET
ftr-413	640	16	principal	principal	ADJ
ftr-413	640	17	purposes	purpose	NOUN
ftr-413	640	18	of	of	ADP
ftr-413	640	19	the	the	DET
ftr-413	640	20	transactions	transaction	NOUN
ftr-413	640	21	under	under	ADP
ftr-413	640	22	the	the	DET
ftr-413	640	23	§	§	PROPN
ftr-413	640	24	1031(f)(4	1031(f)(4	NUM
ftr-413	640	25	)	)	PUNCT
ftr-413	640	26	exception	exception	NOUN
ftr-413	640	27	because	because	SCONJ
ftr-413	640	28	[	[	X
ftr-413	640	29	even	even	ADV
ftr-413	640	30	though	though	SCONJ
ftr-413	640	31	more	more	ADJ
ftr-413	640	32	gain	gain	NOUN
ftr-413	640	33	was	be	AUX
ftr-413	640	34	recognized	recognize	VERB
ftr-413	640	35	by	by	ADP
ftr-413	640	36	the	the	DET
ftr-413	640	37	related	related	ADJ
ftr-413	640	38	party	party	NOUN
ftr-413	640	39	on	on	ADP
ftr-413	640	40	some	some	PRON
ftr-413	640	41	of	of	ADP
ftr-413	640	42	the	the	DET
ftr-413	640	43	properties	property	NOUN
ftr-413	640	44	,	,	PUNCT
ftr-413	640	45	the	the	DET
ftr-413	640	46	only	only	ADJ
ftr-413	640	47	tax	tax	NOUN
ftr-413	640	48	consequences	consequence	NOUN
ftr-413	640	49	of	of	ADP
ftr-413	640	50	the	the	DET
ftr-413	640	51	gain	gain	NOUN
ftr-413	640	52	recognition	recognition	NOUN
ftr-413	640	53	were	be	AUX
ftr-413	640	54	reduction	reduction	NOUN
ftr-413	640	55	of	of	ADP
ftr-413	640	56	the	the	DET
ftr-413	640	57	related	relate	VERB
ftr-413	640	58	party	party	NOUN
ftr-413	640	59	’s	’s	PART
ftr-413	640	60	net	net	ADJ
ftr-413	640	61	operating	operating	NOUN
ftr-413	640	62	loss	loss	NOUN
ftr-413	640	63	–	–	PUNCT
ftr-413	640	64	as	as	SCONJ
ftr-413	640	65	opposed	oppose	VERB
ftr-413	640	66	to	to	ADP
ftr-413	640	67	current	current	ADJ
ftr-413	640	68	taxation	taxation	NOUN
ftr-413	640	69	for	for	ADP
ftr-413	640	70	taxpayer	taxpayer	NOUN
ftr-413	640	71	]	]	PUNCT
ftr-413	640	72	.	.	PUNCT
ftr-413	641	1	c.	c.	PROPN
ftr-413	641	2	section	section	PROPN
ftr-413	641	3	1041	1041	NUM
ftr-413	641	4	1	1	NUM
ftr-413	641	5	.	.	PUNCT
ftr-413	642	1	a	a	DET
ftr-413	642	2	sensible	sensible	ADJ
ftr-413	642	3	ruling	ruling	NOUN
ftr-413	642	4	that	that	PRON
ftr-413	642	5	favors	favor	VERB
ftr-413	642	6	§	§	PROPN
ftr-413	642	7	1041	1041	NUM
ftr-413	642	8	over	over	ADP
ftr-413	642	9	the	the	DET
ftr-413	642	10	assignment	assignment	NOUN
ftr-413	642	11	of	of	ADP
ftr-413	642	12	income	income	NOUN
ftr-413	642	13	theory	theory	NOUN
ftr-413	642	14	on	on	ADP
ftr-413	642	15	the	the	DET
ftr-413	642	16	transfer	transfer	NOUN
ftr-413	642	17	of	of	ADP
ftr-413	642	18	vested	vested	ADJ
ftr-413	642	19	stock	stock	NOUN
ftr-413	642	20	options	option	NOUN
ftr-413	642	21	and	and	CCONJ
ftr-413	642	22	vested	vest	VERB
ftr-413	642	23	nonqualified	nonqualifie	VERB
ftr-413	642	24	deferred	defer	VERB
ftr-413	642	25	compensation	compensation	NOUN
ftr-413	642	26	incident	incident	NOUN
ftr-413	642	27	to	to	PART
ftr-413	642	28	divorce	divorce	VERB
ftr-413	642	29	.	.	PUNCT
ftr-413	643	1	rev	rev	PROPN
ftr-413	643	2	.	.	PROPN
ftr-413	644	1	rul	rul	PROPN
ftr-413	644	2	.	.	PUNCT
ftr-413	644	3	2002	2002	NUM
ftr-413	644	4	-	-	SYM
ftr-413	644	5	22	22	NUM
ftr-413	644	6	,	,	PUNCT
ftr-413	644	7	2002	2002	NUM
ftr-413	644	8	-	-	SYM
ftr-413	644	9	19	19	NUM
ftr-413	644	10	i.r.b	i.r.b	NOUN
ftr-413	644	11	.	.	PUNCT
ftr-413	645	1	849	849	NUM
ftr-413	645	2	(	(	PUNCT
ftr-413	645	3	5/13/02	5/13/02	NUM
ftr-413	645	4	)	)	PUNCT
ftr-413	645	5	.	.	PUNCT
ftr-413	646	1	this	this	DET
ftr-413	646	2	ruling	ruling	NOUN
ftr-413	646	3	held	hold	VERB
ftr-413	646	4	that	that	SCONJ
ftr-413	646	5	:	:	PUNCT
ftr-413	646	6	(	(	PUNCT
ftr-413	646	7	1	1	X
ftr-413	646	8	)	)	PUNCT
ftr-413	646	9	a	a	DET
ftr-413	646	10	taxpayer	taxpayer	NOUN
ftr-413	646	11	who	who	PRON
ftr-413	646	12	transfers	transfer	VERB
ftr-413	646	13	interests	interest	NOUN
ftr-413	646	14	in	in	ADP
ftr-413	646	15	nonstatutory	nonstatutory	ADJ
ftr-413	646	16	stock	stock	NOUN
ftr-413	646	17	options	option	NOUN
ftr-413	646	18	and	and	CCONJ
ftr-413	646	19	nonqualified	nonqualifie	VERB
ftr-413	646	20	deferred	defer	VERB
ftr-413	646	21	compensation	compensation	NOUN
ftr-413	646	22	to	to	ADP
ftr-413	646	23	the	the	DET
ftr-413	646	24	taxpayer	taxpayer	NOUN
ftr-413	646	25	’s	’s	PART
ftr-413	646	26	former	former	ADJ
ftr-413	646	27	spouse	spouse	NOUN
ftr-413	646	28	incident	incident	NOUN
ftr-413	646	29	to	to	ADP
ftr-413	646	30	divorce	divorce	NOUN
ftr-413	646	31	is	be	AUX
ftr-413	646	32	not	not	PART
ftr-413	646	33	required	require	VERB
ftr-413	646	34	to	to	PART
ftr-413	646	35	include	include	VERB
ftr-413	646	36	an	an	DET
ftr-413	646	37	amount	amount	NOUN
ftr-413	646	38	in	in	ADP
ftr-413	646	39	gross	gross	ADJ
ftr-413	646	40	income	income	NOUN
ftr-413	646	41	upon	upon	SCONJ
ftr-413	646	42	the	the	DET
ftr-413	646	43	transfer	transfer	NOUN
ftr-413	646	44	,	,	PUNCT
ftr-413	646	45	and	and	CCONJ
ftr-413	646	46	(	(	PUNCT
ftr-413	646	47	2	2	X
ftr-413	646	48	)	)	PUNCT
ftr-413	646	49	the	the	DET
ftr-413	646	50	former	former	ADJ
ftr-413	646	51	spouse	spouse	NOUN
ftr-413	646	52	,	,	PUNCT
ftr-413	646	53	and	and	CCONJ
ftr-413	646	54	not	not	PART
ftr-413	646	55	the	the	DET
ftr-413	646	56	taxpayer	taxpayer	NOUN
ftr-413	646	57	,	,	PUNCT
ftr-413	646	58	is	be	AUX
ftr-413	646	59	required	require	VERB
ftr-413	646	60	to	to	PART
ftr-413	646	61	include	include	VERB
ftr-413	646	62	an	an	DET
ftr-413	646	63	amount	amount	NOUN
ftr-413	646	64	in	in	ADP
ftr-413	646	65	gross	gross	ADJ
ftr-413	646	66	income	income	NOUN
ftr-413	646	67	when	when	SCONJ
ftr-413	646	68	the	the	DET
ftr-413	646	69	former	former	ADJ
ftr-413	646	70	spouse	spouse	NOUN
ftr-413	646	71	exercises	exercise	VERB
ftr-413	646	72	the	the	DET
ftr-413	646	73	stock	stock	NOUN
ftr-413	646	74	options	option	NOUN
ftr-413	646	75	or	or	CCONJ
ftr-413	646	76	when	when	SCONJ
ftr-413	646	77	the	the	DET
ftr-413	646	78	deferred	defer	VERB
ftr-413	646	79	compensation	compensation	NOUN
ftr-413	646	80	is	be	AUX
ftr-413	646	81	paid	pay	VERB
ftr-413	646	82	or	or	CCONJ
ftr-413	646	83	made	make	VERB
ftr-413	646	84	available	available	ADJ
ftr-413	646	85	to	to	ADP
ftr-413	646	86	the	the	DET
ftr-413	646	87	former	former	ADJ
ftr-413	646	88	spouse	spouse	NOUN
ftr-413	646	89	.	.	PUNCT
ftr-413	646	90	!	!	PUNCT
ftr-413	647	1	the	the	DET
ftr-413	647	2	ruling	ruling	NOUN
ftr-413	647	3	stated	state	VERB
ftr-413	647	4	,	,	PUNCT
ftr-413	647	5	similarly	similarly	ADV
ftr-413	647	6	,	,	PUNCT
ftr-413	647	7	applying	apply	VERB
ftr-413	647	8	the	the	DET
ftr-413	647	9	assignment	assignment	NOUN
ftr-413	647	10	of	of	ADP
ftr-413	647	11	income	income	NOUN
ftr-413	647	12	doctrine	doctrine	NOUN
ftr-413	647	13	in	in	ADP
ftr-413	647	14	divorce	divorce	NOUN
ftr-413	647	15	cases	case	NOUN
ftr-413	647	16	to	to	PART
ftr-413	647	17	tax	tax	VERB
ftr-413	647	18	the	the	DET
ftr-413	647	19	transferor	transferor	NOUN
ftr-413	647	20	spouse	spouse	NOUN
ftr-413	647	21	when	when	SCONJ
ftr-413	647	22	the	the	DET
ftr-413	647	23	transferee	transferee	NOUN
ftr-413	647	24	2005	2005	NUM
ftr-413	647	25	]	]	PUNCT
ftr-413	647	26	recent	recent	ADJ
ftr-413	647	27	developments	development	NOUN
ftr-413	647	28	in	in	ADP
ftr-413	647	29	federal	federal	ADJ
ftr-413	647	30	income	income	NOUN
ftr-413	647	31	taxation	taxation	NOUN
ftr-413	647	32	71	71	NUM
ftr-413	647	33	spouse	spouse	NOUN
ftr-413	647	34	ultimately	ultimately	ADV
ftr-413	647	35	receives	receive	VERB
ftr-413	647	36	income	income	NOUN
ftr-413	647	37	from	from	ADP
ftr-413	647	38	the	the	DET
ftr-413	647	39	property	property	NOUN
ftr-413	647	40	transferred	transfer	VERB
ftr-413	647	41	in	in	ADP
ftr-413	647	42	the	the	DET
ftr-413	647	43	divorce	divorce	NOUN
ftr-413	647	44	would	would	AUX
ftr-413	647	45	frustrate	frustrate	VERB
ftr-413	647	46	the	the	DET
ftr-413	647	47	purpose	purpose	NOUN
ftr-413	647	48	of	of	ADP
ftr-413	647	49	§	§	PROPN
ftr-413	647	50	1041	1041	NUM
ftr-413	647	51	with	with	ADP
ftr-413	647	52	respect	respect	NOUN
ftr-413	647	53	to	to	ADP
ftr-413	647	54	divorcing	divorcing	ADJ
ftr-413	647	55	spouses	spouse	NOUN
ftr-413	647	56	.	.	PUNCT
ftr-413	648	1	that	that	DET
ftr-413	648	2	tax	tax	NOUN
ftr-413	648	3	treatment	treatment	NOUN
ftr-413	648	4	would	would	AUX
ftr-413	648	5	impose	impose	VERB
ftr-413	648	6	substantial	substantial	ADJ
ftr-413	648	7	burdens	burden	NOUN
ftr-413	648	8	on	on	ADP
ftr-413	648	9	marital	marital	ADJ
ftr-413	648	10	property	property	NOUN
ftr-413	648	11	settlements	settlement	NOUN
ftr-413	648	12	involving	involve	VERB
ftr-413	648	13	such	such	ADJ
ftr-413	648	14	property	property	NOUN
ftr-413	648	15	and	and	CCONJ
ftr-413	648	16	thwart	thwart	VERB
ftr-413	648	17	the	the	DET
ftr-413	648	18	purpose	purpose	NOUN
ftr-413	648	19	of	of	ADP
ftr-413	648	20	allowing	allow	VERB
ftr-413	648	21	divorcing	divorcing	ADJ
ftr-413	648	22	spouses	spouse	NOUN
ftr-413	648	23	to	to	PART
ftr-413	648	24	sever	sever	VERB
ftr-413	648	25	their	their	PRON
ftr-413	648	26	ownership	ownership	NOUN
ftr-413	648	27	interests	interest	NOUN
ftr-413	648	28	in	in	ADP
ftr-413	648	29	property	property	NOUN
ftr-413	648	30	with	with	ADP
ftr-413	648	31	as	as	ADV
ftr-413	648	32	little	little	ADJ
ftr-413	648	33	tax	tax	NOUN
ftr-413	648	34	intrusion	intrusion	NOUN
ftr-413	648	35	as	as	ADP
ftr-413	648	36	possible	possible	ADJ
ftr-413	648	37	.	.	PUNCT
ftr-413	649	1	further	far	ADV
ftr-413	649	2	,	,	PUNCT
ftr-413	649	3	there	there	PRON
ftr-413	649	4	is	be	VERB
ftr-413	649	5	no	no	DET
ftr-413	649	6	indication	indication	NOUN
ftr-413	649	7	that	that	SCONJ
ftr-413	649	8	congress	congress	PROPN
ftr-413	649	9	intended	intend	VERB
ftr-413	649	10	§	§	PROPN
ftr-413	649	11	1041	1041	NUM
ftr-413	649	12	to	to	PART
ftr-413	649	13	alter	alter	VERB
ftr-413	649	14	the	the	DET
ftr-413	649	15	principle	principle	NOUN
ftr-413	649	16	established	establish	VERB
ftr-413	649	17	in	in	ADP
ftr-413	649	18	the	the	DET
ftr-413	649	19	pre-1041	pre-1041	NOUN
ftr-413	649	20	cases	case	NOUN
ftr-413	649	21	such	such	ADJ
ftr-413	649	22	as	as	ADP
ftr-413	649	23	meisner	meisner	NOUN
ftr-413	649	24	[	[	X
ftr-413	649	25	v.	v.	PROPN
ftr-413	649	26	united	united	PROPN
ftr-413	649	27	states	states	PROPN
ftr-413	649	28	,	,	PUNCT
ftr-413	649	29	133	133	NUM
ftr-413	649	30	f.3d	f.3d	NUM
ftr-413	649	31	654	654	NUM
ftr-413	649	32	(	(	PUNCT
ftr-413	649	33	8th	8th	ADJ
ftr-413	649	34	cir	cir	NOUN
ftr-413	649	35	.	.	PUNCT
ftr-413	649	36	1998	1998	NUM
ftr-413	649	37	)	)	PUNCT
ftr-413	649	38	]	]	PUNCT
ftr-413	649	39	that	that	SCONJ
ftr-413	649	40	the	the	DET
ftr-413	649	41	application	application	NOUN
ftr-413	649	42	of	of	ADP
ftr-413	649	43	the	the	DET
ftr-413	649	44	assignment	assignment	NOUN
ftr-413	649	45	of	of	ADP
ftr-413	649	46	income	income	NOUN
ftr-413	649	47	doctrine	doctrine	NOUN
ftr-413	649	48	generally	generally	ADV
ftr-413	649	49	is	be	AUX
ftr-413	649	50	inappropriate	inappropriate	ADJ
ftr-413	649	51	in	in	ADP
ftr-413	649	52	the	the	DET
ftr-413	649	53	context	context	NOUN
ftr-413	649	54	of	of	ADP
ftr-413	649	55	divorce	divorce	NOUN
ftr-413	649	56	.	.	PUNCT
ftr-413	649	57	!	!	PUNCT
ftr-413	650	1	the	the	DET
ftr-413	650	2	ruling	ruling	NOUN
ftr-413	650	3	also	also	ADV
ftr-413	650	4	cited	cite	VERB
ftr-413	650	5	hempt	hempt	PROPN
ftr-413	650	6	bros	bros	PROPN
ftr-413	650	7	.	.	PROPN
ftr-413	650	8	,	,	PUNCT
ftr-413	650	9	inc	inc	PROPN
ftr-413	650	10	.	.	PROPN
ftr-413	651	1	v.	v.	PROPN
ftr-413	651	2	united	united	PROPN
ftr-413	651	3	states	states	PROPN
ftr-413	651	4	,	,	PUNCT
ftr-413	651	5	490	490	NUM
ftr-413	651	6	f.2d	f.2d	NOUN
ftr-413	651	7	1172	1172	NUM
ftr-413	651	8	(	(	PUNCT
ftr-413	651	9	3d	3d	PROPN
ftr-413	651	10	cir	cir	NOUN
ftr-413	651	11	.	.	PROPN
ftr-413	651	12	1974	1974	NUM
ftr-413	651	13	)	)	PUNCT
ftr-413	651	14	,	,	PUNCT
ftr-413	651	15	by	by	ADP
ftr-413	651	16	way	way	NOUN
ftr-413	651	17	of	of	ADP
ftr-413	651	18	analogizing	analogize	VERB
ftr-413	651	19	§	§	PROPN
ftr-413	651	20	1041	1041	NUM
ftr-413	651	21	to	to	ADP
ftr-413	651	22	§	§	PROPN
ftr-413	651	23	351	351	NUM
ftr-413	651	24	.	.	PUNCT
ftr-413	652	1	this	this	DET
ftr-413	652	2	ruling	ruling	NOUN
ftr-413	652	3	does	do	AUX
ftr-413	652	4	not	not	PART
ftr-413	652	5	apply	apply	VERB
ftr-413	652	6	to	to	ADP
ftr-413	652	7	transfers	transfer	NOUN
ftr-413	652	8	of	of	ADP
ftr-413	652	9	property	property	NOUN
ftr-413	652	10	between	between	ADP
ftr-413	652	11	spouses	spouse	NOUN
ftr-413	652	12	other	other	ADJ
ftr-413	652	13	than	than	ADP
ftr-413	652	14	in	in	ADP
ftr-413	652	15	connection	connection	NOUN
ftr-413	652	16	with	with	ADP
ftr-413	652	17	divorce	divorce	NOUN
ftr-413	652	18	.	.	PUNCT
ftr-413	653	1	this	this	DET
ftr-413	653	2	ruling	ruling	NOUN
ftr-413	653	3	also	also	ADV
ftr-413	653	4	does	do	AUX
ftr-413	653	5	not	not	PART
ftr-413	653	6	apply	apply	VERB
ftr-413	653	7	to	to	ADP
ftr-413	653	8	transfers	transfer	NOUN
ftr-413	653	9	of	of	ADP
ftr-413	653	10	nonstatutory	nonstatutory	ADJ
ftr-413	653	11	stock	stock	NOUN
ftr-413	653	12	options	option	NOUN
ftr-413	653	13	,	,	PUNCT
ftr-413	653	14	unfunded	unfunded	ADJ
ftr-413	653	15	deferred	defer	VERB
ftr-413	653	16	compensation	compensation	NOUN
ftr-413	653	17	rights	right	NOUN
ftr-413	653	18	,	,	PUNCT
ftr-413	653	19	or	or	CCONJ
ftr-413	653	20	other	other	ADJ
ftr-413	653	21	future	future	ADJ
ftr-413	653	22	income	income	NOUN
ftr-413	653	23	rights	right	NOUN
ftr-413	653	24	to	to	ADP
ftr-413	653	25	the	the	DET
ftr-413	653	26	extent	extent	NOUN
ftr-413	653	27	such	such	ADJ
ftr-413	653	28	options	option	NOUN
ftr-413	653	29	or	or	CCONJ
ftr-413	653	30	rights	right	NOUN
ftr-413	653	31	are	be	AUX
ftr-413	653	32	unvested	unveste	VERB
ftr-413	653	33	at	at	ADP
ftr-413	653	34	the	the	DET
ftr-413	653	35	time	time	NOUN
ftr-413	653	36	of	of	ADP
ftr-413	653	37	transfer	transfer	NOUN
ftr-413	653	38	or	or	CCONJ
ftr-413	653	39	to	to	ADP
ftr-413	653	40	the	the	DET
ftr-413	653	41	extent	extent	NOUN
ftr-413	653	42	that	that	SCONJ
ftr-413	653	43	the	the	DET
ftr-413	653	44	transferor	transferor	NOUN
ftr-413	653	45	’s	’s	PART
ftr-413	653	46	rights	right	NOUN
ftr-413	653	47	to	to	ADP
ftr-413	653	48	such	such	ADJ
ftr-413	653	49	income	income	NOUN
ftr-413	653	50	are	be	AUX
ftr-413	653	51	subject	subject	ADJ
ftr-413	653	52	to	to	ADP
ftr-413	653	53	substantial	substantial	ADJ
ftr-413	653	54	contingencies	contingency	NOUN
ftr-413	653	55	at	at	ADP
ftr-413	653	56	the	the	DET
ftr-413	653	57	time	time	NOUN
ftr-413	653	58	of	of	ADP
ftr-413	653	59	the	the	DET
ftr-413	653	60	transfer	transfer	NOUN
ftr-413	653	61	.	.	PUNCT
ftr-413	654	1	see	see	VERB
ftr-413	654	2	kochansky	kochansky	PROPN
ftr-413	654	3	v.	v.	PROPN
ftr-413	654	4	commissioner	commissioner	PROPN
ftr-413	654	5	,	,	PUNCT
ftr-413	654	6	92	92	NUM
ftr-413	654	7	f.3d	f.3d	NUM
ftr-413	654	8	957	957	NUM
ftr-413	654	9	(	(	PUNCT
ftr-413	654	10	9th	9th	ADJ
ftr-413	654	11	cir	cir	NOUN
ftr-413	654	12	.	.	PUNCT
ftr-413	654	13	1996	1996	NUM
ftr-413	654	14	)	)	PUNCT
ftr-413	654	15	.	.	PUNCT
ftr-413	655	1	[	[	X
ftr-413	655	2	emphasis	emphasis	NOUN
ftr-413	655	3	added	add	VERB
ftr-413	655	4	]	]	PUNCT
ftr-413	655	5	!	!	PUNCT
ftr-413	656	1	this	this	DET
ftr-413	656	2	ruling	ruling	NOUN
ftr-413	656	3	clarified	clarify	VERB
ftr-413	656	4	that	that	SCONJ
ftr-413	656	5	rev	rev	VERB
ftr-413	656	6	.	.	PROPN
ftr-413	657	1	rul	rul	PROPN
ftr-413	657	2	.	.	PUNCT
ftr-413	658	1	87	87	NUM
ftr-413	658	2	-	-	SYM
ftr-413	658	3	112	112	NUM
ftr-413	658	4	,	,	PUNCT
ftr-413	658	5	1987	1987	NUM
ftr-413	658	6	-	-	SYM
ftr-413	658	7	2	2	NUM
ftr-413	658	8	c.b	c.b	PROPN
ftr-413	658	9	.	.	PROPN
ftr-413	658	10	207	207	NUM
ftr-413	658	11	,	,	PUNCT
ftr-413	658	12	which	which	PRON
ftr-413	658	13	held	hold	VERB
ftr-413	658	14	that	that	SCONJ
ftr-413	658	15	§	§	PROPN
ftr-413	658	16	1041	1041	NUM
ftr-413	658	17	did	do	AUX
ftr-413	658	18	not	not	PART
ftr-413	658	19	apply	apply	VERB
ftr-413	658	20	to	to	ADP
ftr-413	658	21	accrued	accrue	VERB
ftr-413	658	22	interest	interest	NOUN
ftr-413	658	23	on	on	ADP
ftr-413	658	24	transferred	transfer	VERB
ftr-413	658	25	u.s	u.s	PROPN
ftr-413	658	26	.	.	PROPN
ftr-413	658	27	savings	saving	NOUN
ftr-413	658	28	bonds	bond	NOUN
ftr-413	658	29	that	that	PRON
ftr-413	658	30	were	be	AUX
ftr-413	658	31	subsequently	subsequently	ADV
ftr-413	658	32	cashed	cash	VERB
ftr-413	658	33	in	in	ADP
ftr-413	658	34	,	,	PUNCT
ftr-413	658	35	was	be	AUX
ftr-413	658	36	based	base	VERB
ftr-413	658	37	on	on	ADP
ftr-413	658	38	§	§	PROPN
ftr-413	658	39	454	454	NUM
ftr-413	658	40	rather	rather	ADV
ftr-413	658	41	than	than	ADP
ftr-413	658	42	on	on	ADP
ftr-413	658	43	assignment	assignment	NOUN
ftr-413	658	44	of	of	ADP
ftr-413	658	45	income	income	NOUN
ftr-413	658	46	principles	principle	NOUN
ftr-413	658	47	.	.	PUNCT
ftr-413	658	48	!	!	PUNCT
ftr-413	659	1	query	query	VERB
ftr-413	659	2	whether	whether	SCONJ
ftr-413	659	3	the	the	DET
ftr-413	659	4	non	non	ADJ
ftr-413	659	5	-	-	ADJ
ftr-413	659	6	employee	employee	ADJ
ftr-413	659	7	spouse	spouse	NOUN
ftr-413	659	8	will	will	AUX
ftr-413	659	9	be	be	AUX
ftr-413	659	10	required	require	VERB
ftr-413	659	11	to	to	PART
ftr-413	659	12	follow	follow	VERB
ftr-413	659	13	this	this	DET
ftr-413	659	14	ruling	ruling	NOUN
ftr-413	659	15	?	?	PUNCT
ftr-413	660	1	perhaps	perhaps	ADV
ftr-413	660	2	,	,	PUNCT
ftr-413	660	3	the	the	DET
ftr-413	660	4	divorce	divorce	NOUN
ftr-413	660	5	decree	decree	NOUN
ftr-413	660	6	or	or	CCONJ
ftr-413	660	7	separation	separation	NOUN
ftr-413	660	8	agreement	agreement	NOUN
ftr-413	660	9	should	should	AUX
ftr-413	660	10	address	address	VERB
ftr-413	660	11	this	this	DET
ftr-413	660	12	issue	issue	NOUN
ftr-413	660	13	.	.	PUNCT
ftr-413	661	1	however	however	ADV
ftr-413	661	2	,	,	PUNCT
ftr-413	661	3	the	the	DET
ftr-413	661	4	irs	irs	PROPN
ftr-413	661	5	would	would	AUX
ftr-413	661	6	be	be	AUX
ftr-413	661	7	required	require	VERB
ftr-413	661	8	to	to	PART
ftr-413	661	9	follow	follow	VERB
ftr-413	661	10	this	this	DET
ftr-413	661	11	ruling	ruling	NOUN
ftr-413	661	12	regardless	regardless	ADV
ftr-413	661	13	of	of	ADP
ftr-413	661	14	what	what	PRON
ftr-413	661	15	position	position	NOUN
ftr-413	661	16	the	the	DET
ftr-413	661	17	non	non	ADJ
ftr-413	661	18	-	-	ADJ
ftr-413	661	19	employee	employee	ADJ
ftr-413	661	20	spouse	spouse	NOUN
ftr-413	661	21	takes	take	VERB
ftr-413	661	22	.	.	PUNCT
ftr-413	662	1	a.	a.	NOUN
ftr-413	662	2	notice	notice	PROPN
ftr-413	662	3	2002	2002	NUM
ftr-413	662	4	-	-	SYM
ftr-413	662	5	31	31	NUM
ftr-413	662	6	,	,	PUNCT
ftr-413	662	7	2002	2002	NUM
ftr-413	662	8	-	-	SYM
ftr-413	662	9	19	19	NUM
ftr-413	662	10	i.r.b	i.r.b	NOUN
ftr-413	662	11	.	.	PUNCT
ftr-413	663	1	908	908	NUM
ftr-413	663	2	.	.	PUNCT
ftr-413	663	3	proposes	propose	VERB
ftr-413	663	4	that	that	SCONJ
ftr-413	663	5	fica	fica	PROPN
ftr-413	663	6	/	/	SYM
ftr-413	663	7	futa	futa	PROPN
ftr-413	663	8	taxes	taxis	NOUN
ftr-413	663	9	on	on	ADP
ftr-413	663	10	exercise	exercise	NOUN
ftr-413	663	11	of	of	ADP
ftr-413	663	12	stock	stock	NOUN
ftr-413	663	13	options	option	NOUN
ftr-413	663	14	and	and	CCONJ
ftr-413	663	15	distribution	distribution	NOUN
ftr-413	663	16	of	of	ADP
ftr-413	663	17	deferred	defer	VERB
ftr-413	663	18	compensation	compensation	NOUN
ftr-413	663	19	be	be	AUX
ftr-413	663	20	imposed	impose	VERB
ftr-413	663	21	as	as	SCONJ
ftr-413	663	22	if	if	SCONJ
ftr-413	663	23	the	the	DET
ftr-413	663	24	income	income	NOUN
ftr-413	663	25	was	be	AUX
ftr-413	663	26	that	that	PRON
ftr-413	663	27	of	of	ADP
ftr-413	663	28	the	the	DET
ftr-413	663	29	employee	employee	NOUN
ftr-413	663	30	spouse	spouse	NOUN
ftr-413	663	31	.	.	PUNCT
ftr-413	664	1	b.	b.	PROPN
ftr-413	664	2	rev	rev	PROPN
ftr-413	664	3	.	.	PROPN
ftr-413	665	1	rul	rul	PROPN
ftr-413	665	2	.	.	PUNCT
ftr-413	665	3	2002	2002	NUM
ftr-413	665	4	-	-	SYM
ftr-413	665	5	22	22	NUM
ftr-413	665	6	and	and	CCONJ
ftr-413	665	7	notice	notice	VERB
ftr-413	665	8	2002	2002	NUM
ftr-413	665	9	-	-	SYM
ftr-413	665	10	31	31	NUM
ftr-413	665	11	are	be	AUX
ftr-413	665	12	clarified	clarify	VERB
ftr-413	665	13	.	.	PUNCT
ftr-413	666	1	rev	rev	PROPN
ftr-413	666	2	.	.	PUNCT
ftr-413	666	3	rul	rul	PROPN
ftr-413	666	4	.	.	PUNCT
ftr-413	667	1	2004	2004	NUM
ftr-413	667	2	-	-	SYM
ftr-413	667	3	60	60	NUM
ftr-413	667	4	,	,	PUNCT
ftr-413	667	5	2004	2004	NUM
ftr-413	667	6	-	-	SYM
ftr-413	667	7	24	24	NUM
ftr-413	667	8	i.r.b	i.r.b	NOUN
ftr-413	667	9	.	.	PUNCT
ftr-413	668	1	1051	1051	NUM
ftr-413	668	2	(	(	PUNCT
ftr-413	668	3	6/14/04	6/14/04	NUM
ftr-413	668	4	)	)	PUNCT
ftr-413	668	5	.	.	PUNCT
ftr-413	669	1	the	the	DET
ftr-413	669	2	options	option	NOUN
ftr-413	669	3	and	and	CCONJ
ftr-413	669	4	deferred	defer	VERB
ftr-413	669	5	compensation	compensation	NOUN
ftr-413	669	6	remain	remain	VERB
ftr-413	669	7	subject	subject	ADJ
ftr-413	669	8	to	to	ADP
ftr-413	669	9	employment	employment	NOUN
ftr-413	669	10	taxes	taxis	NOUN
ftr-413	669	11	as	as	SCONJ
ftr-413	669	12	if	if	SCONJ
ftr-413	669	13	the	the	DET
ftr-413	669	14	employee	employee	NOUN
ftr-413	669	15	spouse	spouse	NOUN
ftr-413	669	16	had	have	AUX
ftr-413	669	17	retained	retain	VERB
ftr-413	669	18	them	they	PRON
ftr-413	669	19	but	but	CCONJ
ftr-413	669	20	the	the	DET
ftr-413	669	21	employee	employee	NOUN
ftr-413	669	22	portion	portion	NOUN
ftr-413	669	23	of	of	ADP
ftr-413	669	24	the	the	DET
ftr-413	669	25	fica	fica	PROPN
ftr-413	669	26	taxes	taxis	NOUN
ftr-413	669	27	is	be	AUX
ftr-413	669	28	deducted	deduct	VERB
ftr-413	669	29	from	from	ADP
ftr-413	669	30	the	the	DET
ftr-413	669	31	payment	payment	NOUN
ftr-413	669	32	to	to	ADP
ftr-413	669	33	the	the	DET
ftr-413	669	34	nonemployee	nonemployee	PROPN
ftr-413	669	35	spouse	spouse	NOUN
ftr-413	669	36	.	.	PUNCT
ftr-413	670	1	income	income	NOUN
ftr-413	670	2	recognized	recognize	VERB
ftr-413	670	3	by	by	ADP
ftr-413	670	4	the	the	DET
ftr-413	670	5	72	72	NUM
ftr-413	670	6	florida	florida	PROPN
ftr-413	670	7	tax	tax	NOUN
ftr-413	670	8	review	review	NOUN
ftr-413	671	1	[	[	X
ftr-413	671	2	vol.7	vol.7	NOUN
ftr-413	671	3	:	:	PUNCT
ftr-413	671	4	si	si	PROPN
ftr-413	671	5	nonemployee	nonemployee	PROPN
ftr-413	671	6	spouse	spouse	NOUN
ftr-413	671	7	with	with	ADP
ftr-413	671	8	respect	respect	NOUN
ftr-413	671	9	to	to	ADP
ftr-413	671	10	the	the	DET
ftr-413	671	11	exercise	exercise	NOUN
ftr-413	671	12	of	of	ADP
ftr-413	671	13	the	the	DET
ftr-413	671	14	nonstatutory	nonstatutory	ADJ
ftr-413	671	15	stock	stock	NOUN
ftr-413	671	16	options	option	NOUN
ftr-413	671	17	is	be	AUX
ftr-413	671	18	subject	subject	ADJ
ftr-413	671	19	to	to	ADP
ftr-413	671	20	§	§	PROPN
ftr-413	671	21	3402	3402	NUM
ftr-413	671	22	withholding	withholding	NOUN
ftr-413	671	23	at	at	ADP
ftr-413	671	24	the	the	DET
ftr-413	671	25	flat	flat	ADJ
ftr-413	671	26	rate	rate	NOUN
ftr-413	671	27	of	of	ADP
ftr-413	671	28	25	25	NUM
ftr-413	671	29	percent	percent	NOUN
ftr-413	671	30	and	and	CCONJ
ftr-413	671	31	is	be	AUX
ftr-413	671	32	also	also	ADV
ftr-413	671	33	to	to	PART
ftr-413	671	34	be	be	AUX
ftr-413	671	35	deducted	deduct	VERB
ftr-413	671	36	from	from	ADP
ftr-413	671	37	the	the	DET
ftr-413	671	38	payments	payment	NOUN
ftr-413	671	39	to	to	ADP
ftr-413	671	40	the	the	DET
ftr-413	671	41	nonemployee	nonemployee	PROPN
ftr-413	671	42	spouse	spouse	NOUN
ftr-413	671	43	.	.	PUNCT
ftr-413	672	1	2	2	X
ftr-413	672	2	.	.	X
ftr-413	672	3	division	division	NOUN
ftr-413	672	4	of	of	ADP
ftr-413	672	5	military	military	ADJ
ftr-413	672	6	retirement	retirement	NOUN
ftr-413	672	7	pay	pay	NOUN
ftr-413	672	8	in	in	ADP
ftr-413	672	9	a	a	DET
ftr-413	672	10	divorce	divorce	NOUN
ftr-413	672	11	is	be	AUX
ftr-413	672	12	taxed	tax	VERB
ftr-413	672	13	the	the	DET
ftr-413	672	14	same	same	ADJ
ftr-413	672	15	as	as	ADP
ftr-413	672	16	a	a	DET
ftr-413	672	17	qdro	qdro	NOUN
ftr-413	672	18	.	.	PUNCT
ftr-413	673	1	pfister	pfister	PROPN
ftr-413	673	2	v.	v.	PROPN
ftr-413	673	3	commissioner	commissioner	PROPN
ftr-413	673	4	,	,	PUNCT
ftr-413	673	5	359	359	NUM
ftr-413	673	6	f.3d	f.3d	NUM
ftr-413	673	7	352	352	NUM
ftr-413	673	8	,	,	PUNCT
ftr-413	673	9	93	93	NUM
ftr-413	673	10	a.f.t.r.2d5	a.f.t.r.2d5	ADJ
ftr-413	673	11	2004	2004	NUM
ftr-413	673	12	-	-	SYM
ftr-413	673	13	1113	1113	NUM
ftr-413	673	14	,	,	PUNCT
ftr-413	673	15	2004	2004	NUM
ftr-413	673	16	-	-	SYM
ftr-413	673	17	1	1	NUM
ftr-413	673	18	u.s.t.c	u.s.t.c	PROPN
ftr-413	673	19	.	.	PROPN
ftr-413	674	1	¶	¶	PROPN
ftr-413	674	2	50,176	50,176	NUM
ftr-413	674	3	(	(	PUNCT
ftr-413	674	4	4th	4th	ADJ
ftr-413	674	5	cir	cir	NOUN
ftr-413	674	6	.	.	PUNCT
ftr-413	675	1	2/27/04	2/27/04	NUM
ftr-413	675	2	)	)	PUNCT
ftr-413	675	3	.	.	PUNCT
ftr-413	676	1	the	the	DET
ftr-413	676	2	taxpayer	taxpayer	NOUN
ftr-413	676	3	was	be	AUX
ftr-413	676	4	awarded	award	VERB
ftr-413	676	5	one	one	NUM
ftr-413	676	6	-	-	PUNCT
ftr-413	676	7	half	half	NOUN
ftr-413	676	8	of	of	ADP
ftr-413	676	9	her	her	PRON
ftr-413	676	10	former	former	ADJ
ftr-413	676	11	husband	husband	NOUN
ftr-413	676	12	’s	’s	PART
ftr-413	676	13	military	military	ADJ
ftr-413	676	14	retirement	retirement	NOUN
ftr-413	676	15	pay	pay	NOUN
ftr-413	676	16	pursuant	pursuant	ADV
ftr-413	676	17	to	to	ADP
ftr-413	676	18	a	a	DET
ftr-413	676	19	divorce	divorce	NOUN
ftr-413	676	20	decree	decree	NOUN
ftr-413	676	21	,	,	PUNCT
ftr-413	676	22	as	as	SCONJ
ftr-413	676	23	permitted	permit	VERB
ftr-413	676	24	by	by	ADP
ftr-413	676	25	the	the	DET
ftr-413	676	26	uniformed	uniformed	PROPN
ftr-413	676	27	service	service	PROPN
ftr-413	676	28	’s	’s	PART
ftr-413	676	29	former	former	ADJ
ftr-413	676	30	spouses	spouse	NOUN
ftr-413	676	31	’	'	PUNCT
ftr-413	676	32	protection	protection	PROPN
ftr-413	676	33	act	act	PROPN
ftr-413	676	34	.	.	PUNCT
ftr-413	677	1	she	she	PRON
ftr-413	677	2	claimed	claim	VERB
ftr-413	677	3	the	the	DET
ftr-413	677	4	receipts	receipt	NOUN
ftr-413	677	5	were	be	AUX
ftr-413	677	6	excludable	excludable	ADJ
ftr-413	677	7	under	under	ADP
ftr-413	677	8	§	§	PROPN
ftr-413	677	9	1041	1041	NUM
ftr-413	677	10	.	.	PUNCT
ftr-413	678	1	the	the	DET
ftr-413	678	2	court	court	NOUN
ftr-413	678	3	of	of	ADP
ftr-413	678	4	appeals	appeals	PROPN
ftr-413	678	5	(	(	PUNCT
ftr-413	678	6	judge	judge	PROPN
ftr-413	678	7	gregory	gregory	PROPN
ftr-413	678	8	)	)	PUNCT
ftr-413	678	9	affirmed	affirm	VERB
ftr-413	678	10	the	the	DET
ftr-413	678	11	tax	tax	NOUN
ftr-413	678	12	court	court	NOUN
ftr-413	678	13	’s	’s	PART
ftr-413	678	14	holding	hold	VERB
ftr-413	678	15	that	that	SCONJ
ftr-413	678	16	the	the	DET
ftr-413	678	17	receipts	receipt	NOUN
ftr-413	678	18	were	be	AUX
ftr-413	678	19	gross	gross	ADJ
ftr-413	678	20	income	income	NOUN
ftr-413	678	21	to	to	ADP
ftr-413	678	22	the	the	DET
ftr-413	678	23	recipient	recipient	NOUN
ftr-413	678	24	former	former	ADJ
ftr-413	678	25	spouse	spouse	NOUN
ftr-413	678	26	;	;	PUNCT
ftr-413	678	27	§	§	PROPN
ftr-413	678	28	1041	1041	NUM
ftr-413	678	29	did	do	AUX
ftr-413	678	30	not	not	PART
ftr-413	678	31	apply	apply	VERB
ftr-413	678	32	to	to	ADP
ftr-413	678	33	receipt	receipt	NOUN
ftr-413	678	34	of	of	ADP
ftr-413	678	35	the	the	DET
ftr-413	678	36	payments	payment	NOUN
ftr-413	678	37	[	[	X
ftr-413	678	38	although	although	SCONJ
ftr-413	678	39	it	it	PRON
ftr-413	678	40	would	would	AUX
ftr-413	678	41	apply	apply	VERB
ftr-413	678	42	to	to	ADP
ftr-413	678	43	the	the	DET
ftr-413	678	44	initial	initial	ADJ
ftr-413	678	45	division	division	NOUN
ftr-413	678	46	of	of	ADP
ftr-413	678	47	property	property	NOUN
ftr-413	678	48	rights	right	NOUN
ftr-413	678	49	in	in	ADP
ftr-413	678	50	the	the	DET
ftr-413	678	51	pension	pension	NOUN
ftr-413	678	52	]	]	PUNCT
ftr-413	678	53	.	.	PUNCT
ftr-413	679	1	d.	d.	PROPN
ftr-413	679	2	section	section	PROPN
ftr-413	679	3	1042	1042	NUM
ftr-413	679	4	1	1	NUM
ftr-413	679	5	.	.	PUNCT
ftr-413	680	1	cpas	cpa	NOUN
ftr-413	680	2	have	have	VERB
ftr-413	680	3	to	to	PART
ftr-413	680	4	get	get	VERB
ftr-413	680	5	that	that	DET
ftr-413	680	6	§	§	PROPN
ftr-413	680	7	1042	1042	NUM
ftr-413	680	8	nonrecognition	nonrecognition	NOUN
ftr-413	680	9	election	election	NOUN
ftr-413	680	10	right	right	ADV
ftr-413	680	11	before	before	ADP
ftr-413	680	12	the	the	DET
ftr-413	680	13	due	due	ADJ
ftr-413	680	14	date	date	NOUN
ftr-413	680	15	of	of	ADP
ftr-413	680	16	the	the	DET
ftr-413	680	17	return	return	NOUN
ftr-413	680	18	.	.	PUNCT
ftr-413	681	1	estate	estate	NOUN
ftr-413	681	2	of	of	ADP
ftr-413	681	3	john	john	PROPN
ftr-413	681	4	w.	w.	PROPN
ftr-413	681	5	clause	clause	PROPN
ftr-413	681	6	v.	v.	PROPN
ftr-413	681	7	commissioner	commissioner	PROPN
ftr-413	681	8	,	,	PUNCT
ftr-413	681	9	122	122	NUM
ftr-413	681	10	t.c	t.c	PROPN
ftr-413	681	11	.	.	PROPN
ftr-413	681	12	115	115	NUM
ftr-413	681	13	(	(	PUNCT
ftr-413	681	14	2/9/04	2/9/04	NUM
ftr-413	681	15	)	)	PUNCT
ftr-413	681	16	.	.	PUNCT
ftr-413	682	1	the	the	DET
ftr-413	682	2	taxpayer	taxpayer	NOUN
ftr-413	682	3	[	[	X
ftr-413	682	4	before	before	SCONJ
ftr-413	682	5	he	he	PRON
ftr-413	682	6	died	die	VERB
ftr-413	682	7	]	]	PUNCT
ftr-413	682	8	sold	sell	VERB
ftr-413	682	9	all	all	PRON
ftr-413	682	10	of	of	ADP
ftr-413	682	11	his	his	PRON
ftr-413	682	12	shares	share	NOUN
ftr-413	682	13	of	of	ADP
ftr-413	682	14	a	a	DET
ftr-413	682	15	corporation	corporation	NOUN
ftr-413	682	16	he	he	PRON
ftr-413	682	17	controlled	control	VERB
ftr-413	682	18	to	to	ADP
ftr-413	682	19	the	the	DET
ftr-413	682	20	corporation	corporation	NOUN
ftr-413	682	21	’s	’s	PART
ftr-413	682	22	esop	esop	PROPN
ftr-413	682	23	and	and	CCONJ
ftr-413	682	24	purchased	purchase	VERB
ftr-413	682	25	qualified	qualified	ADJ
ftr-413	682	26	replacement	replacement	NOUN
ftr-413	682	27	property	property	NOUN
ftr-413	682	28	[	[	X
ftr-413	682	29	under	under	ADP
ftr-413	682	30	§	§	PROPN
ftr-413	682	31	1042(c)(4	1042(c)(4	NUM
ftr-413	682	32	)	)	PUNCT
ftr-413	682	33	]	]	PUNCT
ftr-413	682	34	with	with	ADP
ftr-413	682	35	most	most	ADJ
ftr-413	682	36	of	of	ADP
ftr-413	682	37	the	the	DET
ftr-413	682	38	proceeds	proceed	NOUN
ftr-413	682	39	from	from	ADP
ftr-413	682	40	the	the	DET
ftr-413	682	41	sale	sale	NOUN
ftr-413	682	42	within	within	ADP
ftr-413	682	43	a	a	DET
ftr-413	682	44	year	year	NOUN
ftr-413	682	45	of	of	ADP
ftr-413	682	46	the	the	DET
ftr-413	682	47	sale	sale	NOUN
ftr-413	682	48	.	.	PUNCT
ftr-413	683	1	he	he	PRON
ftr-413	683	2	did	do	AUX
ftr-413	683	3	not	not	PART
ftr-413	683	4	report	report	VERB
ftr-413	683	5	the	the	DET
ftr-413	683	6	transaction	transaction	NOUN
ftr-413	683	7	on	on	ADP
ftr-413	683	8	his	his	PRON
ftr-413	683	9	original	original	ADJ
ftr-413	683	10	return	return	NOUN
ftr-413	683	11	,	,	PUNCT
ftr-413	683	12	but	but	CCONJ
ftr-413	683	13	after	after	SCONJ
ftr-413	683	14	an	an	DET
ftr-413	683	15	audit	audit	NOUN
ftr-413	683	16	was	be	AUX
ftr-413	683	17	commenced	commence	VERB
ftr-413	683	18	,	,	PUNCT
ftr-413	683	19	he	he	PRON
ftr-413	683	20	filed	file	VERB
ftr-413	683	21	an	an	DET
ftr-413	683	22	amended	amend	VERB
ftr-413	683	23	return	return	NOUN
ftr-413	683	24	indicating	indicate	VERB
ftr-413	683	25	that	that	SCONJ
ftr-413	683	26	certain	certain	ADJ
ftr-413	683	27	proceeds	proceed	NOUN
ftr-413	683	28	from	from	ADP
ftr-413	683	29	the	the	DET
ftr-413	683	30	sale	sale	NOUN
ftr-413	683	31	had	have	AUX
ftr-413	683	32	been	be	AUX
ftr-413	683	33	reinvested	reinveste	VERB
ftr-413	683	34	in	in	ADP
ftr-413	683	35	qualified	qualified	ADJ
ftr-413	683	36	replacement	replacement	NOUN
ftr-413	683	37	property	property	NOUN
ftr-413	683	38	,	,	PUNCT
ftr-413	683	39	but	but	CCONJ
ftr-413	683	40	which	which	PRON
ftr-413	683	41	did	do	AUX
ftr-413	683	42	not	not	PART
ftr-413	683	43	contain	contain	VERB
ftr-413	683	44	the	the	DET
ftr-413	683	45	written	write	VERB
ftr-413	683	46	statement	statement	NOUN
ftr-413	683	47	required	require	VERB
ftr-413	683	48	by	by	ADP
ftr-413	683	49	§	§	PROPN
ftr-413	683	50	1042(b)(3	1042(b)(3	NUM
ftr-413	683	51	)	)	PUNCT
ftr-413	683	52	,	,	PUNCT
ftr-413	683	53	which	which	PRON
ftr-413	683	54	is	be	AUX
ftr-413	683	55	a	a	DET
ftr-413	683	56	requirement	requirement	NOUN
ftr-413	683	57	to	to	PART
ftr-413	683	58	obtain	obtain	VERB
ftr-413	683	59	nonrecognition	nonrecognition	NOUN
ftr-413	683	60	.	.	PUNCT
ftr-413	684	1	he	he	PRON
ftr-413	684	2	subsequently	subsequently	ADV
ftr-413	684	3	filed	file	VERB
ftr-413	684	4	a	a	DET
ftr-413	684	5	second	second	ADV
ftr-413	684	6	amended	amend	VERB
ftr-413	684	7	return	return	NOUN
ftr-413	684	8	that	that	PRON
ftr-413	684	9	to	to	ADP
ftr-413	684	10	which	which	PRON
ftr-413	684	11	was	be	AUX
ftr-413	684	12	attached	attach	VERB
ftr-413	684	13	a	a	DET
ftr-413	684	14	statement	statement	NOUN
ftr-413	684	15	that	that	SCONJ
ftr-413	684	16	he	he	PRON
ftr-413	684	17	elected	elect	VERB
ftr-413	684	18	nonrecognition	nonrecognition	NOUN
ftr-413	684	19	under	under	ADP
ftr-413	684	20	§	§	PROPN
ftr-413	684	21	1042	1042	NUM
ftr-413	684	22	.	.	PUNCT
ftr-413	685	1	section	section	NOUN
ftr-413	685	2	1042(c	1042(c	NOUN
ftr-413	685	3	)	)	PUNCT
ftr-413	685	4	provides	provide	VERB
ftr-413	685	5	that	that	SCONJ
ftr-413	685	6	the	the	DET
ftr-413	685	7	election	election	NOUN
ftr-413	685	8	must	must	AUX
ftr-413	685	9	be	be	AUX
ftr-413	685	10	made	make	VERB
ftr-413	685	11	on	on	ADP
ftr-413	685	12	a	a	DET
ftr-413	685	13	return	return	NOUN
ftr-413	685	14	filed	file	VERB
ftr-413	685	15	by	by	ADP
ftr-413	685	16	the	the	DET
ftr-413	685	17	due	due	ADJ
ftr-413	685	18	date	date	NOUN
ftr-413	685	19	[	[	X
ftr-413	685	20	with	with	ADP
ftr-413	685	21	extensions	extension	NOUN
ftr-413	685	22	]	]	PUNCT
ftr-413	685	23	.	.	PUNCT
ftr-413	686	1	temp	temp	NOUN
ftr-413	686	2	.	.	PUNCT
ftr-413	687	1	reg	reg	PROPN
ftr-413	687	2	.	.	PUNCT
ftr-413	688	1	§	§	PROPN
ftr-413	688	2	1.1042	1.1042	NUM
ftr-413	688	3	-	-	SYM
ftr-413	688	4	1	1	NUM
ftr-413	688	5	t	t	NOUN
ftr-413	688	6	imposes	impose	VERB
ftr-413	688	7	a	a	DET
ftr-413	688	8	number	number	NOUN
ftr-413	688	9	of	of	ADP
ftr-413	688	10	detailed	detailed	ADJ
ftr-413	688	11	procedural	procedural	ADJ
ftr-413	688	12	rules	rule	NOUN
ftr-413	688	13	for	for	ADP
ftr-413	688	14	form	form	NOUN
ftr-413	688	15	and	and	CCONJ
ftr-413	688	16	content	content	NOUN
ftr-413	688	17	of	of	ADP
ftr-413	688	18	the	the	DET
ftr-413	688	19	statement	statement	NOUN
ftr-413	688	20	required	require	VERB
ftr-413	688	21	under	under	ADP
ftr-413	688	22	§	§	PROPN
ftr-413	688	23	1042(c	1042(c	NUM
ftr-413	688	24	)	)	PUNCT
ftr-413	688	25	,	,	PUNCT
ftr-413	688	26	none	none	NOUN
ftr-413	688	27	of	of	ADP
ftr-413	688	28	with	with	ADP
ftr-413	688	29	which	which	PRON
ftr-413	688	30	the	the	DET
ftr-413	688	31	taxpayer	taxpayer	NOUN
ftr-413	688	32	complied	comply	VERB
ftr-413	688	33	.	.	PUNCT
ftr-413	689	1	judge	judge	NOUN
ftr-413	689	2	haines	haine	NOUN
ftr-413	689	3	held	hold	VERB
ftr-413	689	4	that	that	DET
ftr-413	689	5	temp	temp	NOUN
ftr-413	689	6	.	.	PUNCT
ftr-413	690	1	reg	reg	NOUN
ftr-413	690	2	.	.	PUNCT
ftr-413	691	1	§	§	PROPN
ftr-413	691	2	1.1042	1.1042	NUM
ftr-413	691	3	-	-	SYM
ftr-413	691	4	1	1	NUM
ftr-413	691	5	t	t	NOUN
ftr-413	691	6	was	be	AUX
ftr-413	691	7	a	a	DET
ftr-413	691	8	valid	valid	ADJ
ftr-413	691	9	legislative	legislative	ADJ
ftr-413	691	10	regulation	regulation	NOUN
ftr-413	691	11	and	and	CCONJ
ftr-413	691	12	that	that	SCONJ
ftr-413	691	13	the	the	DET
ftr-413	691	14	taxpayer	taxpayer	NOUN
ftr-413	691	15	was	be	AUX
ftr-413	691	16	not	not	PART
ftr-413	691	17	entitled	entitle	VERB
ftr-413	691	18	to	to	ADP
ftr-413	691	19	nonrecognition	nonrecognition	NOUN
ftr-413	691	20	because	because	SCONJ
ftr-413	691	21	he	he	PRON
ftr-413	691	22	failed	fail	VERB
ftr-413	691	23	properly	properly	ADV
ftr-413	691	24	to	to	PART
ftr-413	691	25	comply	comply	VERB
ftr-413	691	26	with	with	ADP
ftr-413	691	27	the	the	DET
ftr-413	691	28	procedural	procedural	ADJ
ftr-413	691	29	requirements	requirement	NOUN
ftr-413	691	30	of	of	ADP
ftr-413	691	31	§	§	PROPN
ftr-413	691	32	1042	1042	NUM
ftr-413	691	33	and	and	CCONJ
ftr-413	691	34	temp	temp	NOUN
ftr-413	691	35	.	.	PUNCT
ftr-413	692	1	reg	reg	NOUN
ftr-413	692	2	.	.	PUNCT
ftr-413	693	1	§	§	PROPN
ftr-413	693	2	1.1042	1.1042	NUM
ftr-413	693	3	-	-	SYM
ftr-413	693	4	1	1	NUM
ftr-413	693	5	t.	t.	NOUN
ftr-413	693	6	neither	neither	CCONJ
ftr-413	693	7	the	the	DET
ftr-413	693	8	“	"	PUNCT
ftr-413	693	9	substantial	substantial	ADJ
ftr-413	693	10	compliance	compliance	NOUN
ftr-413	693	11	”	"	PUNCT
ftr-413	693	12	doctrine	doctrine	NOUN
ftr-413	693	13	nor	nor	CCONJ
ftr-413	693	14	the	the	DET
ftr-413	693	15	fact	fact	NOUN
ftr-413	693	16	that	that	SCONJ
ftr-413	693	17	the	the	DET
ftr-413	693	18	taxpayer	taxpayer	NOUN
ftr-413	693	19	relied	rely	VERB
ftr-413	693	20	on	on	ADP
ftr-413	693	21	his	his	PRON
ftr-413	693	22	cpa	cpa	NOUN
ftr-413	693	23	to	to	PART
ftr-413	693	24	file	file	VERB
ftr-413	693	25	his	his	PRON
ftr-413	693	26	return	return	NOUN
ftr-413	693	27	saved	save	VERB
ftr-413	693	28	the	the	DET
ftr-413	693	29	day	day	NOUN
ftr-413	693	30	for	for	ADP
ftr-413	693	31	the	the	DET
ftr-413	693	32	taxpayer	taxpayer	NOUN
ftr-413	693	33	.	.	PUNCT
ftr-413	694	1	5	5	X
ftr-413	694	2	.	.	X
ftr-413	694	3	under	under	ADP
ftr-413	694	4	§	§	PROPN
ftr-413	694	5	402(e)(1	402(e)(1	NOUN
ftr-413	694	6	)	)	PUNCT
ftr-413	694	7	a	a	DET
ftr-413	694	8	former	former	ADJ
ftr-413	694	9	spouse	spouse	NOUN
ftr-413	694	10	who	who	PRON
ftr-413	694	11	receives	receive	VERB
ftr-413	694	12	a	a	DET
ftr-413	694	13	distribution	distribution	NOUN
ftr-413	694	14	pursuant	pursuant	ADJ
ftr-413	694	15	to	to	ADP
ftr-413	694	16	a	a	DET
ftr-413	694	17	“	"	PUNCT
ftr-413	694	18	qualified	qualified	ADJ
ftr-413	694	19	domestic	domestic	ADJ
ftr-413	694	20	relations	relation	NOUN
ftr-413	694	21	order	order	NOUN
ftr-413	694	22	”	"	PUNCT
ftr-413	694	23	(	(	PUNCT
ftr-413	694	24	qdro	qdro	NOUN
ftr-413	694	25	)	)	PUNCT
ftr-413	694	26	,	,	PUNCT
ftr-413	694	27	as	as	SCONJ
ftr-413	694	28	defined	define	VERB
ftr-413	694	29	in	in	ADP
ftr-413	694	30	§	§	PROPN
ftr-413	694	31	414(p	414(p	PROPN
ftr-413	694	32	)	)	PUNCT
ftr-413	694	33	,	,	PUNCT
ftr-413	694	34	is	be	AUX
ftr-413	694	35	treated	treat	VERB
ftr-413	694	36	as	as	ADP
ftr-413	694	37	an	an	DET
ftr-413	694	38	alternative	alternative	ADJ
ftr-413	694	39	beneficiary	beneficiary	NOUN
ftr-413	694	40	of	of	ADP
ftr-413	694	41	the	the	DET
ftr-413	694	42	plan	plan	NOUN
ftr-413	694	43	who	who	PRON
ftr-413	694	44	is	be	AUX
ftr-413	694	45	taxable	taxable	ADJ
ftr-413	694	46	on	on	ADP
ftr-413	694	47	distributions	distribution	NOUN
ftr-413	694	48	from	from	ADP
ftr-413	694	49	the	the	DET
ftr-413	694	50	qualified	qualified	ADJ
ftr-413	694	51	plan	plan	NOUN
ftr-413	694	52	under	under	ADP
ftr-413	694	53	§	§	PROPN
ftr-413	694	54	§	§	PROPN
ftr-413	694	55	402(a	402(a	NOUN
ftr-413	694	56	)	)	PUNCT
ftr-413	694	57	and	and	CCONJ
ftr-413	694	58	72	72	NUM
ftr-413	694	59	.	.	PUNCT
ftr-413	695	1	2005	2005	NUM
ftr-413	695	2	]	]	PUNCT
ftr-413	695	3	recent	recent	ADJ
ftr-413	695	4	developments	development	NOUN
ftr-413	695	5	in	in	ADP
ftr-413	695	6	federal	federal	ADJ
ftr-413	695	7	income	income	NOUN
ftr-413	695	8	taxation	taxation	NOUN
ftr-413	695	9	73	73	NUM
ftr-413	695	10	iv	iv	NOUN
ftr-413	695	11	.	.	PUNCT
ftr-413	695	12	compensation	compensation	NOUN
ftr-413	695	13	issues	issue	NOUN
ftr-413	695	14	a.	a.	NOUN
ftr-413	695	15	fringe	fringe	NOUN
ftr-413	695	16	benefits	benefit	NOUN
ftr-413	695	17	1	1	NUM
ftr-413	695	18	.	.	PUNCT
ftr-413	695	19	guidance	guidance	NOUN
ftr-413	695	20	on	on	ADP
ftr-413	695	21	health	health	NOUN
ftr-413	695	22	savings	saving	NOUN
ftr-413	695	23	accounts	account	NOUN
ftr-413	695	24	.	.	PUNCT
ftr-413	696	1	notice	notice	VERB
ftr-413	696	2	2004	2004	NUM
ftr-413	696	3	-	-	SYM
ftr-413	696	4	2	2	NUM
ftr-413	696	5	,	,	PUNCT
ftr-413	696	6	20042	20042	NUM
ftr-413	696	7	i.r.b	i.r.b	NOUN
ftr-413	696	8	.	.	PUNCT
ftr-413	697	1	269	269	NUM
ftr-413	697	2	(	(	PUNCT
ftr-413	697	3	12/23/03	12/23/03	NUM
ftr-413	697	4	)	)	PUNCT
ftr-413	697	5	.	.	PUNCT
ftr-413	698	1	the	the	DET
ftr-413	698	2	irs	irs	PROPN
ftr-413	698	3	has	have	AUX
ftr-413	698	4	issued	issue	VERB
ftr-413	698	5	guidance	guidance	NOUN
ftr-413	698	6	in	in	ADP
ftr-413	698	7	q&a	q&a	PROPN
ftr-413	698	8	form	form	NOUN
ftr-413	698	9	on	on	ADP
ftr-413	698	10	health	health	NOUN
ftr-413	698	11	savings	saving	NOUN
ftr-413	698	12	accounts	account	NOUN
ftr-413	698	13	under	under	ADP
ftr-413	698	14	new	new	ADJ
ftr-413	698	15	§	§	PROPN
ftr-413	698	16	223	223	NUM
ftr-413	698	17	(	(	PUNCT
ftr-413	698	18	added	add	VERB
ftr-413	698	19	by	by	ADP
ftr-413	698	20	§	§	PROPN
ftr-413	698	21	1201	1201	NUM
ftr-413	698	22	of	of	ADP
ftr-413	698	23	the	the	DET
ftr-413	698	24	medicare	medicare	PROPN
ftr-413	698	25	prescription	prescription	NOUN
ftr-413	698	26	drug	drug	NOUN
ftr-413	698	27	improvement	improvement	NOUN
ftr-413	698	28	,	,	PUNCT
ftr-413	698	29	and	and	CCONJ
ftr-413	698	30	modernization	modernization	NOUN
ftr-413	698	31	act	act	NOUN
ftr-413	698	32	of	of	ADP
ftr-413	698	33	2003	2003	NUM
ftr-413	698	34	)	)	PUNCT
ftr-413	698	35	.	.	PUNCT
ftr-413	699	1	this	this	DET
ftr-413	699	2	guidance	guidance	NOUN
ftr-413	699	3	provides	provide	VERB
ftr-413	699	4	basic	basic	ADJ
ftr-413	699	5	information	information	NOUN
ftr-413	699	6	about	about	ADP
ftr-413	699	7	hsas	hsa	NOUN
ftr-413	699	8	.	.	PUNCT
ftr-413	700	1	this	this	DET
ftr-413	700	2	new	new	ADJ
ftr-413	700	3	provision	provision	NOUN
ftr-413	700	4	offers	offer	VERB
ftr-413	700	5	health	health	NOUN
ftr-413	700	6	spending	spending	NOUN
ftr-413	700	7	accounts	account	NOUN
ftr-413	700	8	without	without	ADP
ftr-413	700	9	the	the	DET
ftr-413	700	10	“	"	PUNCT
ftr-413	700	11	use	use	NOUN
ftr-413	700	12	it	it	PRON
ftr-413	700	13	or	or	CCONJ
ftr-413	700	14	lose	lose	VERB
ftr-413	700	15	it	it	PRON
ftr-413	700	16	”	"	PUNCT
ftr-413	700	17	requirement	requirement	NOUN
ftr-413	700	18	of	of	ADP
ftr-413	700	19	health	health	NOUN
ftr-413	700	20	fsas	fsa	NOUN
ftr-413	700	21	.	.	PUNCT
ftr-413	701	1	a.	a.	NOUN
ftr-413	701	2	notice	notice	PROPN
ftr-413	701	3	2004	2004	NUM
ftr-413	701	4	-	-	SYM
ftr-413	701	5	23	23	NUM
ftr-413	701	6	,	,	PUNCT
ftr-413	701	7	2004	2004	NUM
ftr-413	701	8	-	-	SYM
ftr-413	701	9	15	15	NUM
ftr-413	701	10	i.r.b	i.r.b	NOUN
ftr-413	701	11	.	.	PUNCT
ftr-413	702	1	725	725	NUM
ftr-413	702	2	(	(	PUNCT
ftr-413	702	3	4/12/04	4/12/04	NUM
ftr-413	702	4	)	)	PUNCT
ftr-413	702	5	.	.	PUNCT
ftr-413	703	1	the	the	DET
ftr-413	703	2	notice	notice	NOUN
ftr-413	703	3	provides	provide	VERB
ftr-413	703	4	a	a	DET
ftr-413	703	5	safe	safe	ADJ
ftr-413	703	6	harbor	harbor	NOUN
ftr-413	703	7	for	for	ADP
ftr-413	703	8	preventive	preventive	ADJ
ftr-413	703	9	care	care	NOUN
ftr-413	703	10	benefits	benefit	NOUN
ftr-413	703	11	allowed	allow	VERB
ftr-413	703	12	to	to	PART
ftr-413	703	13	be	be	AUX
ftr-413	703	14	provided	provide	VERB
ftr-413	703	15	by	by	ADP
ftr-413	703	16	a	a	DET
ftr-413	703	17	high	high	ADJ
ftr-413	703	18	deductible	deductible	ADJ
ftr-413	703	19	health	health	NOUN
ftr-413	703	20	plan	plan	NOUN
ftr-413	703	21	(	(	PUNCT
ftr-413	703	22	“	"	PUNCT
ftr-413	703	23	hdhp	hdhp	NOUN
ftr-413	703	24	”	"	PUNCT
ftr-413	703	25	)	)	PUNCT
ftr-413	703	26	without	without	ADP
ftr-413	703	27	satisfying	satisfy	VERB
ftr-413	703	28	the	the	DET
ftr-413	703	29	§	§	PROPN
ftr-413	703	30	223(c)(2	223(c)(2	NUM
ftr-413	703	31	)	)	PUNCT
ftr-413	703	32	minimum	minimum	ADJ
ftr-413	703	33	deductible	deductible	ADJ
ftr-413	703	34	.	.	PUNCT
ftr-413	704	1	preventive	preventive	ADJ
ftr-413	704	2	care	care	NOUN
ftr-413	704	3	under	under	ADP
ftr-413	704	4	the	the	DET
ftr-413	704	5	safe	safe	ADJ
ftr-413	704	6	harbor	harbor	NOUN
ftr-413	704	7	includes	include	VERB
ftr-413	704	8	“	"	PUNCT
ftr-413	704	9	annual	annual	ADJ
ftr-413	704	10	physicals	physical	NOUN
ftr-413	704	11	”	"	PUNCT
ftr-413	704	12	(	(	PUNCT
ftr-413	704	13	including	include	VERB
ftr-413	704	14	tests	test	NOUN
ftr-413	704	15	and	and	CCONJ
ftr-413	704	16	diagnostic	diagnostic	ADJ
ftr-413	704	17	procedures	procedure	NOUN
ftr-413	704	18	)	)	PUNCT
ftr-413	704	19	,	,	PUNCT
ftr-413	704	20	routine	routine	ADJ
ftr-413	704	21	prenatal	prenatal	ADJ
ftr-413	704	22	and	and	CCONJ
ftr-413	704	23	well	well	ADV
ftr-413	704	24	-	-	PUNCT
ftr-413	704	25	child	child	NOUN
ftr-413	704	26	care	care	NOUN
ftr-413	704	27	,	,	PUNCT
ftr-413	704	28	child	child	NOUN
ftr-413	704	29	and	and	CCONJ
ftr-413	704	30	adult	adult	NOUN
ftr-413	704	31	immunizations	immunization	NOUN
ftr-413	704	32	,	,	PUNCT
ftr-413	704	33	tobacco	tobacco	NOUN
ftr-413	704	34	cessation	cessation	NOUN
ftr-413	704	35	programs	program	NOUN
ftr-413	704	36	,	,	PUNCT
ftr-413	704	37	obesity	obesity	NOUN
ftr-413	704	38	weight	weight	NOUN
ftr-413	704	39	-	-	PUNCT
ftr-413	704	40	loss	loss	NOUN
ftr-413	704	41	programs	program	NOUN
ftr-413	704	42	and	and	CCONJ
ftr-413	704	43	a	a	DET
ftr-413	704	44	long	long	ADJ
ftr-413	704	45	list	list	NOUN
ftr-413	704	46	of	of	ADP
ftr-413	704	47	“	"	PUNCT
ftr-413	704	48	screening	screen	VERB
ftr-413	704	49	services	service	NOUN
ftr-413	704	50	”	"	PUNCT
ftr-413	704	51	(	(	PUNCT
ftr-413	704	52	for	for	ADP
ftr-413	704	53	cancer	cancer	NOUN
ftr-413	704	54	;	;	PUNCT
ftr-413	704	55	heart	heart	NOUN
ftr-413	704	56	and	and	CCONJ
ftr-413	704	57	vascular	vascular	ADJ
ftr-413	704	58	diseases	disease	NOUN
ftr-413	704	59	;	;	PUNCT
ftr-413	704	60	infectious	infectious	ADJ
ftr-413	704	61	diseases	disease	NOUN
ftr-413	704	62	;	;	PUNCT
ftr-413	704	63	mental	mental	ADJ
ftr-413	704	64	health	health	NOUN
ftr-413	704	65	conditions	condition	NOUN
ftr-413	704	66	and	and	CCONJ
ftr-413	704	67	substance	substance	NOUN
ftr-413	704	68	abuse	abuse	NOUN
ftr-413	704	69	;	;	PUNCT
ftr-413	704	70	metabolic	metabolic	NOUN
ftr-413	704	71	,	,	PUNCT
ftr-413	704	72	nutritional	nutritional	ADJ
ftr-413	704	73	and	and	CCONJ
ftr-413	704	74	endocrine	endocrine	ADJ
ftr-413	704	75	conditions	condition	NOUN
ftr-413	704	76	;	;	PUNCT
ftr-413	704	77	musculoskeletal	musculoskeletal	ADJ
ftr-413	704	78	disorders	disorder	NOUN
ftr-413	704	79	;	;	PUNCT
ftr-413	704	80	obstetric	obstetric	ADJ
ftr-413	704	81	and	and	CCONJ
ftr-413	704	82	gynecologic	gynecologic	ADJ
ftr-413	704	83	conditions	condition	NOUN
ftr-413	704	84	;	;	PUNCT
ftr-413	704	85	pediatric	pediatric	ADJ
ftr-413	704	86	conditions	condition	NOUN
ftr-413	704	87	;	;	PUNCT
ftr-413	704	88	and	and	CCONJ
ftr-413	704	89	vision	vision	NOUN
ftr-413	704	90	and	and	CCONJ
ftr-413	704	91	hearing	hear	VERB
ftr-413	704	92	disorders	disorder	NOUN
ftr-413	704	93	)	)	PUNCT
ftr-413	704	94	;	;	PUNCT
ftr-413	704	95	however	however	ADV
ftr-413	704	96	it	it	PRON
ftr-413	704	97	does	do	AUX
ftr-413	704	98	not	not	PART
ftr-413	704	99	generally	generally	ADV
ftr-413	704	100	include	include	VERB
ftr-413	704	101	any	any	DET
ftr-413	704	102	service	service	NOUN
ftr-413	704	103	or	or	CCONJ
ftr-413	704	104	benefit	benefit	NOUN
ftr-413	704	105	intended	intend	VERB
ftr-413	704	106	to	to	PART
ftr-413	704	107	treat	treat	VERB
ftr-413	704	108	an	an	DET
ftr-413	704	109	existing	exist	VERB
ftr-413	704	110	illness	illness	NOUN
ftr-413	704	111	,	,	PUNCT
ftr-413	704	112	injury	injury	NOUN
ftr-413	704	113	or	or	CCONJ
ftr-413	704	114	condition	condition	NOUN
ftr-413	704	115	.	.	PUNCT
ftr-413	704	116	!	!	PUNCT
ftr-413	705	1	this	this	DET
ftr-413	705	2	notice	notice	NOUN
ftr-413	705	3	also	also	ADV
ftr-413	705	4	provides	provide	VERB
ftr-413	705	5	that	that	SCONJ
ftr-413	705	6	the	the	DET
ftr-413	705	7	definition	definition	NOUN
ftr-413	705	8	of	of	ADP
ftr-413	705	9	“	"	PUNCT
ftr-413	705	10	preventive	preventive	ADJ
ftr-413	705	11	care	care	NOUN
ftr-413	705	12	”	"	PUNCT
ftr-413	705	13	is	be	AUX
ftr-413	705	14	a	a	DET
ftr-413	705	15	question	question	NOUN
ftr-413	705	16	of	of	ADP
ftr-413	705	17	federal	federal	ADJ
ftr-413	705	18	tax	tax	NOUN
ftr-413	705	19	law	law	NOUN
ftr-413	705	20	,	,	PUNCT
ftr-413	705	21	and	and	CCONJ
ftr-413	705	22	not	not	PART
ftr-413	705	23	a	a	DET
ftr-413	705	24	question	question	NOUN
ftr-413	705	25	of	of	ADP
ftr-413	705	26	state	state	NOUN
ftr-413	705	27	law	law	NOUN
ftr-413	705	28	.	.	PUNCT
ftr-413	706	1	therefore	therefore	ADV
ftr-413	706	2	a	a	DET
ftr-413	706	3	service	service	NOUN
ftr-413	706	4	required	require	VERB
ftr-413	706	5	by	by	ADP
ftr-413	706	6	state	state	NOUN
ftr-413	706	7	law	law	NOUN
ftr-413	706	8	to	to	PART
ftr-413	706	9	be	be	AUX
ftr-413	706	10	provided	provide	VERB
ftr-413	706	11	on	on	ADP
ftr-413	706	12	a	a	DET
ftr-413	706	13	first	first	ADJ
ftr-413	706	14	-	-	PUNCT
ftr-413	706	15	dollar	dollar	NOUN
ftr-413	706	16	basis	basis	NOUN
ftr-413	706	17	is	be	AUX
ftr-413	706	18	not	not	PART
ftr-413	706	19	necessarily	necessarily	ADV
ftr-413	706	20	a	a	DET
ftr-413	706	21	“	"	PUNCT
ftr-413	706	22	preventive	preventive	ADJ
ftr-413	706	23	service	service	NOUN
ftr-413	706	24	,	,	PUNCT
ftr-413	706	25	”	"	PUNCT
ftr-413	706	26	and	and	CCONJ
ftr-413	706	27	a	a	DET
ftr-413	706	28	plan	plan	NOUN
ftr-413	706	29	that	that	PRON
ftr-413	706	30	complies	comply	VERB
ftr-413	706	31	with	with	ADP
ftr-413	706	32	state	state	NOUN
ftr-413	706	33	law	law	NOUN
ftr-413	706	34	may	may	AUX
ftr-413	706	35	well	well	ADV
ftr-413	706	36	be	be	AUX
ftr-413	706	37	disqualified	disqualify	VERB
ftr-413	706	38	from	from	ADP
ftr-413	706	39	being	be	AUX
ftr-413	706	40	an	an	DET
ftr-413	706	41	hdhp	hdhp	NOUN
ftr-413	706	42	.	.	PUNCT
ftr-413	707	1	(	(	PUNCT
ftr-413	707	2	1	1	X
ftr-413	707	3	)	)	PUNCT
ftr-413	707	4	notice	notice	NOUN
ftr-413	707	5	2004	2004	NUM
ftr-413	707	6	-	-	SYM
ftr-413	707	7	43	43	NUM
ftr-413	707	8	,	,	PUNCT
ftr-413	707	9	2004	2004	NUM
ftr-413	707	10	-	-	SYM
ftr-413	707	11	27	27	NUM
ftr-413	707	12	i.r.b	i.r.b	NOUN
ftr-413	707	13	.	.	PUNCT
ftr-413	708	1	10	10	NUM
ftr-413	708	2	(	(	PUNCT
ftr-413	708	3	7/6/04	7/6/04	NUM
ftr-413	708	4	)	)	PUNCT
ftr-413	708	5	.	.	PUNCT
ftr-413	709	1	this	this	DET
ftr-413	709	2	notice	notice	NOUN
ftr-413	709	3	provides	provide	VERB
ftr-413	709	4	transition	transition	NOUN
ftr-413	709	5	relief	relief	NOUN
ftr-413	709	6	for	for	ADP
ftr-413	709	7	plans	plan	NOUN
ftr-413	709	8	that	that	PRON
ftr-413	709	9	include	include	VERB
ftr-413	709	10	state	state	NOUN
ftr-413	709	11	-	-	PUNCT
ftr-413	709	12	mandated	mandate	VERB
ftr-413	709	13	firstdollar	firstdollar	ADJ
ftr-413	709	14	coverage	coverage	NOUN
ftr-413	709	15	.	.	PUNCT
ftr-413	710	1	these	these	DET
ftr-413	710	2	plans	plan	NOUN
ftr-413	710	3	would	would	AUX
ftr-413	710	4	not	not	PART
ftr-413	710	5	be	be	AUX
ftr-413	710	6	disqualified	disqualify	VERB
ftr-413	710	7	for	for	ADP
ftr-413	710	8	that	that	DET
ftr-413	710	9	reason	reason	NOUN
ftr-413	710	10	alone	alone	ADJ
ftr-413	710	11	for	for	ADP
ftr-413	710	12	months	month	NOUN
ftr-413	710	13	before	before	ADP
ftr-413	710	14	1/1/06	1/1/06	NUM
ftr-413	710	15	,	,	PUNCT
ftr-413	710	16	provided	provide	VERB
ftr-413	710	17	that	that	SCONJ
ftr-413	710	18	the	the	DET
ftr-413	710	19	state	state	NOUN
ftr-413	710	20	law	law	NOUN
ftr-413	710	21	was	be	AUX
ftr-413	710	22	in	in	ADP
ftr-413	710	23	effect	effect	NOUN
ftr-413	710	24	on	on	ADP
ftr-413	710	25	1/1/04	1/1/04	NUM
ftr-413	710	26	.	.	PUNCT
ftr-413	711	1	(	(	PUNCT
ftr-413	711	2	2	2	X
ftr-413	711	3	)	)	PUNCT
ftr-413	711	4	notice	notice	NOUN
ftr-413	711	5	2004	2004	NUM
ftr-413	711	6	-	-	SYM
ftr-413	711	7	50	50	NUM
ftr-413	711	8	,	,	PUNCT
ftr-413	711	9	2004	2004	NUM
ftr-413	711	10	-	-	SYM
ftr-413	711	11	33	33	NUM
ftr-413	711	12	i.r.b	i.r.b	NOUN
ftr-413	711	13	.	.	PUNCT
ftr-413	712	1	196	196	NUM
ftr-413	712	2	(	(	PUNCT
ftr-413	712	3	8/16/04	8/16/04	NUM
ftr-413	712	4	)	)	PUNCT
ftr-413	712	5	.	.	PUNCT
ftr-413	713	1	this	this	DET
ftr-413	713	2	notice	notice	NOUN
ftr-413	713	3	provides	provide	VERB
ftr-413	713	4	that	that	SCONJ
ftr-413	713	5	any	any	DET
ftr-413	713	6	treatment	treatment	NOUN
ftr-413	713	7	that	that	PRON
ftr-413	713	8	is	be	AUX
ftr-413	713	9	incidental	incidental	ADJ
ftr-413	713	10	or	or	CCONJ
ftr-413	713	11	ancillary	ancillary	ADJ
ftr-413	713	12	to	to	ADP
ftr-413	713	13	a	a	DET
ftr-413	713	14	preventive	preventive	ADJ
ftr-413	713	15	care	care	NOUN
ftr-413	713	16	service	service	NOUN
ftr-413	713	17	or	or	CCONJ
ftr-413	713	18	screening	screening	NOUN
ftr-413	713	19	described	describe	VERB
ftr-413	713	20	in	in	ADP
ftr-413	713	21	notice	notice	NOUN
ftr-413	713	22	2004	2004	NUM
ftr-413	713	23	-	-	SYM
ftr-413	713	24	23	23	NUM
ftr-413	713	25	also	also	ADV
ftr-413	713	26	falls	fall	VERB
ftr-413	713	27	within	within	ADP
ftr-413	713	28	the	the	DET
ftr-413	713	29	safe	safe	ADJ
ftr-413	713	30	harbor	harbor	NOUN
ftr-413	713	31	for	for	ADP
ftr-413	713	32	preventive	preventive	ADJ
ftr-413	713	33	care	care	NOUN
ftr-413	713	34	.	.	PUNCT
ftr-413	714	1	b.	b.	PROPN
ftr-413	714	2	notice	notice	PROPN
ftr-413	714	3	2004	2004	NUM
ftr-413	714	4	-	-	SYM
ftr-413	714	5	25	25	NUM
ftr-413	714	6	,	,	PUNCT
ftr-413	714	7	2004	2004	NUM
ftr-413	714	8	-	-	SYM
ftr-413	714	9	15	15	NUM
ftr-413	714	10	i.r.b	i.r.b	NOUN
ftr-413	714	11	.	.	PUNCT
ftr-413	715	1	727	727	NUM
ftr-413	715	2	(	(	PUNCT
ftr-413	715	3	4/12/04	4/12/04	NUM
ftr-413	715	4	)	)	PUNCT
ftr-413	715	5	.	.	PUNCT
ftr-413	716	1	this	this	DET
ftr-413	716	2	notice	notice	NOUN
ftr-413	716	3	provides	provide	VERB
ftr-413	716	4	general	general	ADJ
ftr-413	716	5	transition	transition	NOUN
ftr-413	716	6	relief	relief	NOUN
ftr-413	716	7	for	for	ADP
ftr-413	716	8	2004	2004	NUM
ftr-413	716	9	from	from	ADP
ftr-413	716	10	the	the	DET
ftr-413	716	11	requirement	requirement	NOUN
ftr-413	716	12	that	that	SCONJ
ftr-413	716	13	qualified	qualified	ADJ
ftr-413	716	14	medical	medical	ADJ
ftr-413	716	15	expenses	expense	NOUN
ftr-413	716	16	may	may	AUX
ftr-413	716	17	be	be	AUX
ftr-413	716	18	paid	pay	VERB
ftr-413	716	19	or	or	CCONJ
ftr-413	716	20	reimbursed	reimburse	VERB
ftr-413	716	21	by	by	ADP
ftr-413	716	22	an	an	DET
ftr-413	716	23	has	ha	NOUN
ftr-413	716	24	only	only	ADV
ftr-413	716	25	if	if	SCONJ
ftr-413	716	26	they	they	PRON
ftr-413	716	27	74	74	NUM
ftr-413	716	28	florida	florida	PROPN
ftr-413	716	29	tax	tax	NOUN
ftr-413	716	30	review	review	NOUN
ftr-413	717	1	[	[	X
ftr-413	717	2	vol.7	vol.7	NOUN
ftr-413	717	3	:	:	PUNCT
ftr-413	717	4	si	si	PROPN
ftr-413	717	5	were	be	AUX
ftr-413	717	6	incurred	incur	VERB
ftr-413	717	7	after	after	SCONJ
ftr-413	717	8	the	the	PRON
ftr-413	717	9	has	have	AUX
ftr-413	717	10	had	have	AUX
ftr-413	717	11	been	be	AUX
ftr-413	717	12	established	establish	VERB
ftr-413	717	13	for	for	ADP
ftr-413	717	14	eligible	eligible	ADJ
ftr-413	717	15	individuals	individual	NOUN
ftr-413	717	16	who	who	PRON
ftr-413	717	17	establish	establish	VERB
ftr-413	717	18	an	an	DET
ftr-413	717	19	hsa	hsa	PROPN
ftr-413	717	20	before	before	ADP
ftr-413	717	21	4/16/05	4/16/05	PROPN
ftr-413	717	22	.	.	PUNCT
ftr-413	718	1	c.	c.	NOUN
ftr-413	718	2	the	the	DET
ftr-413	718	3	inability	inability	NOUN
ftr-413	718	4	to	to	PART
ftr-413	718	5	get	get	VERB
ftr-413	718	6	general	general	ADJ
ftr-413	718	7	prescription	prescription	NOUN
ftr-413	718	8	drug	drug	NOUN
ftr-413	718	9	coverage	coverage	NOUN
ftr-413	718	10	is	be	AUX
ftr-413	718	11	the	the	DET
ftr-413	718	12	sticking	sticking	NOUN
ftr-413	718	13	point	point	NOUN
ftr-413	718	14	for	for	ADP
ftr-413	718	15	many	many	ADJ
ftr-413	718	16	potential	potential	ADJ
ftr-413	718	17	users	user	NOUN
ftr-413	718	18	of	of	ADP
ftr-413	718	19	hsas	hsa	NOUN
ftr-413	718	20	.	.	PUNCT
ftr-413	719	1	rev	rev	PROPN
ftr-413	719	2	.	.	PUNCT
ftr-413	719	3	rul	rul	PROPN
ftr-413	719	4	.	.	PUNCT
ftr-413	720	1	2004	2004	NUM
ftr-413	720	2	-	-	SYM
ftr-413	720	3	38	38	NUM
ftr-413	720	4	,	,	PUNCT
ftr-413	720	5	2004	2004	NUM
ftr-413	720	6	-	-	SYM
ftr-413	720	7	15	15	NUM
ftr-413	720	8	i.r.b	i.r.b	NOUN
ftr-413	720	9	.	.	PUNCT
ftr-413	721	1	717	717	NUM
ftr-413	721	2	(	(	PUNCT
ftr-413	721	3	4/12/04	4/12/04	NUM
ftr-413	721	4	)	)	PUNCT
ftr-413	721	5	.	.	PUNCT
ftr-413	722	1	an	an	DET
ftr-413	722	2	individual	individual	NOUN
ftr-413	722	3	who	who	PRON
ftr-413	722	4	had	have	VERB
ftr-413	722	5	prescription	prescription	NOUN
ftr-413	722	6	drug	drug	NOUN
ftr-413	722	7	coverage	coverage	NOUN
ftr-413	722	8	that	that	PRON
ftr-413	722	9	was	be	AUX
ftr-413	722	10	not	not	PART
ftr-413	722	11	subject	subject	ADJ
ftr-413	722	12	to	to	ADP
ftr-413	722	13	the	the	DET
ftr-413	722	14	annual	annual	ADJ
ftr-413	722	15	deductible	deductible	NOUN
ftr-413	722	16	of	of	ADP
ftr-413	722	17	the	the	DET
ftr-413	722	18	hdhp	hdhp	NOUN
ftr-413	722	19	is	be	AUX
ftr-413	722	20	not	not	PART
ftr-413	722	21	eligible	eligible	ADJ
ftr-413	722	22	to	to	PART
ftr-413	722	23	make	make	VERB
ftr-413	722	24	contributions	contribution	NOUN
ftr-413	722	25	to	to	ADP
ftr-413	722	26	(	(	PUNCT
ftr-413	722	27	or	or	CCONJ
ftr-413	722	28	have	have	VERB
ftr-413	722	29	his	his	PRON
ftr-413	722	30	employer	employer	NOUN
ftr-413	722	31	make	make	VERB
ftr-413	722	32	contributions	contribution	NOUN
ftr-413	722	33	to	to	ADP
ftr-413	722	34	)	)	PUNCT
ftr-413	722	35	an	an	DET
ftr-413	722	36	hsa	hsa	PROPN
ftr-413	722	37	.	.	PUNCT
ftr-413	723	1	(	(	PUNCT
ftr-413	723	2	1	1	X
ftr-413	723	3	)	)	PUNCT
ftr-413	723	4	rev	rev	X
ftr-413	723	5	.	.	PROPN
ftr-413	723	6	proc	proc	PROPN
ftr-413	723	7	.	.	PUNCT
ftr-413	724	1	2004	2004	NUM
ftr-413	724	2	-	-	SYM
ftr-413	724	3	22	22	NUM
ftr-413	724	4	,	,	PUNCT
ftr-413	724	5	2004	2004	NUM
ftr-413	724	6	-	-	SYM
ftr-413	724	7	15	15	NUM
ftr-413	724	8	i.r.b	i.r.b	NOUN
ftr-413	724	9	.	.	PUNCT
ftr-413	725	1	727	727	NUM
ftr-413	725	2	(	(	PUNCT
ftr-413	725	3	4/12/04	4/12/04	NUM
ftr-413	725	4	)	)	PUNCT
ftr-413	725	5	.	.	PUNCT
ftr-413	726	1	this	this	DET
ftr-413	726	2	revenue	revenue	NOUN
ftr-413	726	3	procedure	procedure	NOUN
ftr-413	726	4	provides	provide	VERB
ftr-413	726	5	transition	transition	NOUN
ftr-413	726	6	relief	relief	NOUN
ftr-413	726	7	for	for	ADP
ftr-413	726	8	the	the	DET
ftr-413	726	9	months	month	NOUN
ftr-413	726	10	before	before	ADP
ftr-413	726	11	2006	2006	NUM
ftr-413	726	12	for	for	ADP
ftr-413	726	13	an	an	DET
ftr-413	726	14	individual	individual	NOUN
ftr-413	726	15	who	who	PRON
ftr-413	726	16	is	be	AUX
ftr-413	726	17	covered	cover	VERB
ftr-413	726	18	by	by	ADP
ftr-413	726	19	both	both	CCONJ
ftr-413	726	20	an	an	DET
ftr-413	726	21	hdhp	hdhp	NOUN
ftr-413	726	22	and	and	CCONJ
ftr-413	726	23	a	a	DET
ftr-413	726	24	separate	separate	ADJ
ftr-413	726	25	plan	plan	NOUN
ftr-413	726	26	or	or	CCONJ
ftr-413	726	27	rider	rider	NOUN
ftr-413	726	28	that	that	PRON
ftr-413	726	29	provides	provide	VERB
ftr-413	726	30	drug	drug	NOUN
ftr-413	726	31	benefits	benefit	NOUN
ftr-413	726	32	on	on	ADP
ftr-413	726	33	a	a	DET
ftr-413	726	34	co	co	NOUN
ftr-413	726	35	-	-	NOUN
ftr-413	726	36	pay	pay	VERB
ftr-413	726	37	basis	basis	NOUN
ftr-413	726	38	or	or	CCONJ
ftr-413	726	39	in	in	ADP
ftr-413	726	40	some	some	DET
ftr-413	726	41	other	other	ADJ
ftr-413	726	42	manner	manner	NOUN
ftr-413	726	43	before	before	SCONJ
ftr-413	726	44	the	the	DET
ftr-413	726	45	minimum	minimum	ADJ
ftr-413	726	46	annual	annual	ADJ
ftr-413	726	47	deductible	deductible	NOUN
ftr-413	726	48	of	of	ADP
ftr-413	726	49	the	the	DET
ftr-413	726	50	hdhp	hdhp	NOUN
ftr-413	726	51	is	be	AUX
ftr-413	726	52	met	meet	VERB
ftr-413	726	53	.	.	PUNCT
ftr-413	727	1	d.	d.	PROPN
ftr-413	727	2	rev	rev	PROPN
ftr-413	727	3	.	.	PROPN
ftr-413	728	1	rul	rul	PROPN
ftr-413	728	2	.	.	PUNCT
ftr-413	728	3	2004	2004	NUM
ftr-413	728	4	-	-	SYM
ftr-413	728	5	45	45	NUM
ftr-413	728	6	,	,	PUNCT
ftr-413	728	7	2004	2004	NUM
ftr-413	728	8	-	-	SYM
ftr-413	728	9	22	22	NUM
ftr-413	728	10	i.r.b	i.r.b	NOUN
ftr-413	728	11	.	.	PUNCT
ftr-413	729	1	971	971	NUM
ftr-413	729	2	(	(	PUNCT
ftr-413	729	3	6/1/04	6/1/04	NUM
ftr-413	729	4	)	)	PUNCT
ftr-413	729	5	.	.	PUNCT
ftr-413	730	1	this	this	DET
ftr-413	730	2	ruling	ruling	NOUN
ftr-413	730	3	provides	provide	VERB
ftr-413	730	4	guidance	guidance	NOUN
ftr-413	730	5	on	on	ADP
ftr-413	730	6	the	the	DET
ftr-413	730	7	interactions	interaction	NOUN
ftr-413	730	8	of	of	ADP
ftr-413	730	9	the	the	DET
ftr-413	730	10	hsa	hsa	PROPN
ftr-413	730	11	rules	rule	NOUN
ftr-413	730	12	with	with	ADP
ftr-413	730	13	the	the	DET
ftr-413	730	14	rules	rule	NOUN
ftr-413	730	15	concerning	concern	VERB
ftr-413	730	16	health	health	NOUN
ftr-413	730	17	flexible	flexible	ADJ
ftr-413	730	18	spending	spending	NOUN
ftr-413	730	19	arrangements	arrangement	NOUN
ftr-413	730	20	(	(	PUNCT
ftr-413	730	21	“	"	PUNCT
ftr-413	730	22	health	health	PROPN
ftr-413	730	23	fsa	fsa	PROPN
ftr-413	730	24	”	"	PUNCT
ftr-413	730	25	)	)	PUNCT
ftr-413	730	26	(	(	PUNCT
ftr-413	730	27	under	under	ADP
ftr-413	730	28	prop	prop	NOUN
ftr-413	730	29	.	.	PUNCT
ftr-413	731	1	reg	reg	NOUN
ftr-413	731	2	.	.	PUNCT
ftr-413	732	1	§	§	PROPN
ftr-413	732	2	1.125	1.125	NUM
ftr-413	732	3	-	-	SYM
ftr-413	732	4	1	1	NUM
ftr-413	732	5	,	,	PUNCT
ftr-413	732	6	q&a	q&a	PROPN
ftr-413	732	7	7	7	NUM
ftr-413	732	8	)	)	PUNCT
ftr-413	732	9	and	and	CCONJ
ftr-413	732	10	health	health	NOUN
ftr-413	732	11	reimbursement	reimbursement	NOUN
ftr-413	732	12	arrangements	arrangement	NOUN
ftr-413	732	13	(	(	PUNCT
ftr-413	732	14	“	"	PUNCT
ftr-413	732	15	hra	hra	PROPN
ftr-413	732	16	”	"	PUNCT
ftr-413	732	17	)	)	PUNCT
ftr-413	732	18	(	(	PUNCT
ftr-413	732	19	under	under	ADP
ftr-413	732	20	notice	notice	NOUN
ftr-413	732	21	2002	2002	NUM
ftr-413	732	22	-	-	SYM
ftr-413	732	23	45	45	NUM
ftr-413	732	24	,	,	PUNCT
ftr-413	732	25	2002	2002	NUM
ftr-413	732	26	-	-	SYM
ftr-413	732	27	2	2	NUM
ftr-413	732	28	c.b	c.b	PROPN
ftr-413	732	29	.	.	PROPN
ftr-413	732	30	93	93	NUM
ftr-413	732	31	)	)	PUNCT
ftr-413	732	32	.	.	PUNCT
ftr-413	733	1	an	an	DET
ftr-413	733	2	individual	individual	NOUN
ftr-413	733	3	can	can	AUX
ftr-413	733	4	be	be	AUX
ftr-413	733	5	eligible	eligible	ADJ
ftr-413	733	6	for	for	ADP
ftr-413	733	7	making	make	VERB
ftr-413	733	8	hsa	hsa	PROPN
ftr-413	733	9	contributions	contribution	NOUN
ftr-413	733	10	while	while	SCONJ
ftr-413	733	11	being	be	AUX
ftr-413	733	12	covered	cover	VERB
ftr-413	733	13	by	by	ADP
ftr-413	733	14	a	a	DET
ftr-413	733	15	limited	limited	ADJ
ftr-413	733	16	-	-	PUNCT
ftr-413	733	17	purpose	purpose	NOUN
ftr-413	733	18	health	health	PROPN
ftr-413	733	19	fsa	fsa	PROPN
ftr-413	733	20	or	or	CCONJ
ftr-413	733	21	hra	hra	PROPN
ftr-413	733	22	,	,	PUNCT
ftr-413	733	23	a	a	DET
ftr-413	733	24	suspended	suspend	VERB
ftr-413	733	25	hra	hra	PROPN
ftr-413	733	26	,	,	PUNCT
ftr-413	733	27	a	a	DET
ftr-413	733	28	post	post	ADJ
ftr-413	733	29	-	-	ADJ
ftr-413	733	30	deductible	deductible	ADJ
ftr-413	733	31	health	health	NOUN
ftr-413	733	32	fsa	fsa	PROPN
ftr-413	733	33	or	or	CCONJ
ftr-413	733	34	hra	hra	PROPN
ftr-413	733	35	,	,	PUNCT
ftr-413	733	36	or	or	CCONJ
ftr-413	733	37	a	a	DET
ftr-413	733	38	retirement	retirement	NOUN
ftr-413	733	39	hra	hra	PROPN
ftr-413	733	40	.	.	PUNCT
ftr-413	734	1	e.	e.	PROPN
ftr-413	734	2	notice	notice	PROPN
ftr-413	734	3	2005	2005	NUM
ftr-413	734	4	-	-	SYM
ftr-413	734	5	8	8	NUM
ftr-413	734	6	,	,	PUNCT
ftr-413	734	7	2005	2005	NUM
ftr-413	734	8	-	-	SYM
ftr-413	734	9	4	4	NUM
ftr-413	734	10	i.r.b	i.r.b	NOUN
ftr-413	734	11	.	.	PUNCT
ftr-413	735	1	368	368	NUM
ftr-413	735	2	(	(	PUNCT
ftr-413	735	3	1/24/05	1/24/05	NUM
ftr-413	735	4	)	)	PUNCT
ftr-413	735	5	.	.	PUNCT
ftr-413	736	1	this	this	DET
ftr-413	736	2	notice	notice	NOUN
ftr-413	736	3	provides	provide	VERB
ftr-413	736	4	guidance	guidance	NOUN
ftr-413	736	5	regarding	regard	VERB
ftr-413	736	6	a	a	DET
ftr-413	736	7	partnership	partnership	NOUN
ftr-413	736	8	’s	’s	PART
ftr-413	736	9	contributions	contribution	NOUN
ftr-413	736	10	to	to	ADP
ftr-413	736	11	a	a	DET
ftr-413	736	12	partner	partner	NOUN
ftr-413	736	13	’s	’s	PART
ftr-413	736	14	hsa	hsa	PROPN
ftr-413	736	15	and	and	CCONJ
ftr-413	736	16	an	an	DET
ftr-413	736	17	s	s	NOUN
ftr-413	736	18	corporation	corporation	NOUN
ftr-413	736	19	’s	’s	PART
ftr-413	736	20	contributions	contribution	NOUN
ftr-413	736	21	to	to	ADP
ftr-413	736	22	a	a	DET
ftr-413	736	23	2	2	NUM
ftr-413	736	24	-	-	PUNCT
ftr-413	736	25	percent	percent	NOUN
ftr-413	736	26	shareholderemployee	shareholderemployee	NOUN
ftr-413	736	27	’s	’s	PART
ftr-413	736	28	hsa	hsa	NOUN
ftr-413	736	29	.	.	PUNCT
ftr-413	737	1	generally	generally	ADV
ftr-413	737	2	,	,	PUNCT
ftr-413	737	3	the	the	DET
ftr-413	737	4	contributions	contribution	NOUN
ftr-413	737	5	are	be	AUX
ftr-413	737	6	included	include	VERB
ftr-413	737	7	in	in	ADP
ftr-413	737	8	the	the	DET
ftr-413	737	9	income	income	NOUN
ftr-413	737	10	of	of	ADP
ftr-413	737	11	the	the	DET
ftr-413	737	12	partner	partner	NOUN
ftr-413	737	13	or	or	CCONJ
ftr-413	737	14	shareholder	shareholder	NOUN
ftr-413	737	15	-	-	PUNCT
ftr-413	737	16	employee	employee	NOUN
ftr-413	737	17	and	and	CCONJ
ftr-413	737	18	are	be	AUX
ftr-413	737	19	deductible	deductible	ADJ
ftr-413	737	20	by	by	ADP
ftr-413	737	21	him	he	PRON
ftr-413	737	22	or	or	CCONJ
ftr-413	737	23	her	she	PRON
ftr-413	737	24	as	as	ADP
ftr-413	737	25	hsa	hsa	PROPN
ftr-413	737	26	contributions	contribution	NOUN
ftr-413	737	27	.	.	PUNCT
ftr-413	738	1	b.	b.	PROPN
ftr-413	738	2	qualified	qualify	VERB
ftr-413	738	3	deferred	defer	VERB
ftr-413	738	4	compensation	compensation	NOUN
ftr-413	738	5	plans	plan	NOUN
ftr-413	738	6	1	1	NUM
ftr-413	738	7	.	.	PUNCT
ftr-413	739	1	the	the	DET
ftr-413	739	2	employer	employer	NOUN
ftr-413	739	3	can	can	AUX
ftr-413	739	4	pay	pay	VERB
ftr-413	739	5	administrative	administrative	ADJ
ftr-413	739	6	expenses	expense	NOUN
ftr-413	739	7	allocable	allocable	ADJ
ftr-413	739	8	to	to	ADP
ftr-413	739	9	current	current	ADJ
ftr-413	739	10	employees	employee	NOUN
ftr-413	739	11	,	,	PUNCT
ftr-413	739	12	while	while	SCONJ
ftr-413	739	13	stiffing	stiffe	VERB
ftr-413	739	14	former	former	ADJ
ftr-413	739	15	employees	employee	NOUN
ftr-413	739	16	.	.	PUNCT
ftr-413	740	1	rev	rev	PROPN
ftr-413	740	2	.	.	PUNCT
ftr-413	740	3	rul	rul	PROPN
ftr-413	740	4	.	.	PUNCT
ftr-413	741	1	2004	2004	NUM
ftr-413	741	2	-	-	SYM
ftr-413	741	3	10	10	NUM
ftr-413	741	4	,	,	PUNCT
ftr-413	741	5	2004	2004	NUM
ftr-413	741	6	-	-	SYM
ftr-413	741	7	7	7	NUM
ftr-413	741	8	i.r.b	i.r.b	NOUN
ftr-413	741	9	.	.	PUNCT
ftr-413	742	1	484	484	NUM
ftr-413	742	2	(	(	PUNCT
ftr-413	742	3	1/19/04	1/19/04	NUM
ftr-413	742	4	)	)	PUNCT
ftr-413	742	5	.	.	PUNCT
ftr-413	743	1	a	a	DET
ftr-413	743	2	qualified	qualified	ADJ
ftr-413	743	3	deferred	defer	VERB
ftr-413	743	4	compensation	compensation	NOUN
ftr-413	743	5	plan	plan	NOUN
ftr-413	743	6	does	do	AUX
ftr-413	743	7	not	not	PART
ftr-413	743	8	fail	fail	VERB
ftr-413	743	9	to	to	PART
ftr-413	743	10	satisfy	satisfy	VERB
ftr-413	743	11	the	the	DET
ftr-413	743	12	requirements	requirement	NOUN
ftr-413	743	13	of	of	ADP
ftr-413	743	14	§	§	PROPN
ftr-413	743	15	411(a)(11	411(a)(11	NUM
ftr-413	743	16	)	)	PUNCT
ftr-413	743	17	merely	merely	ADV
ftr-413	743	18	because	because	SCONJ
ftr-413	743	19	it	it	PRON
ftr-413	743	20	charges	charge	VERB
ftr-413	743	21	reasonable	reasonable	ADJ
ftr-413	743	22	plan	plan	NOUN
ftr-413	743	23	administrative	administrative	ADJ
ftr-413	743	24	expanses	expanse	NOUN
ftr-413	743	25	to	to	ADP
ftr-413	743	26	the	the	DET
ftr-413	743	27	accounts	account	NOUN
ftr-413	743	28	of	of	ADP
ftr-413	743	29	former	former	ADJ
ftr-413	743	30	employees	employee	NOUN
ftr-413	743	31	and	and	CCONJ
ftr-413	743	32	their	their	PRON
ftr-413	743	33	beneficiaries	beneficiary	NOUN
ftr-413	743	34	on	on	ADP
ftr-413	743	35	a	a	DET
ftr-413	743	36	pro	pro	ADJ
ftr-413	743	37	rata	rata	ADJ
ftr-413	743	38	basis	basis	NOUN
ftr-413	743	39	,	,	PUNCT
ftr-413	743	40	but	but	CCONJ
ftr-413	743	41	does	do	AUX
ftr-413	743	42	not	not	PART
ftr-413	743	43	charge	charge	VERB
ftr-413	743	44	the	the	DET
ftr-413	743	45	accounts	account	NOUN
ftr-413	743	46	of	of	ADP
ftr-413	743	47	current	current	ADJ
ftr-413	743	48	employees	employee	NOUN
ftr-413	743	49	.	.	PUNCT
ftr-413	744	1	2	2	X
ftr-413	744	2	.	.	X
ftr-413	744	3	plan	plan	NOUN
ftr-413	744	4	qualification	qualification	NOUN
ftr-413	744	5	after	after	ADP
ftr-413	744	6	sale	sale	NOUN
ftr-413	744	7	of	of	ADP
ftr-413	744	8	a	a	DET
ftr-413	744	9	subsidiary	subsidiary	NOUN
ftr-413	744	10	.	.	PUNCT
ftr-413	745	1	rev	rev	PROPN
ftr-413	745	2	.	.	PUNCT
ftr-413	746	1	rul	rul	PROPN
ftr-413	746	2	.	.	PROPN
ftr-413	747	1	200411	200411	NUM
ftr-413	747	2	,	,	PUNCT
ftr-413	747	3	2004	2004	NUM
ftr-413	747	4	-	-	SYM
ftr-413	747	5	7	7	NUM
ftr-413	747	6	i.r.b	i.r.b	NOUN
ftr-413	747	7	.	.	PUNCT
ftr-413	748	1	480	480	NUM
ftr-413	748	2	(	(	PUNCT
ftr-413	748	3	1/19/04	1/19/04	NUM
ftr-413	748	4	)	)	PUNCT
ftr-413	748	5	.	.	PUNCT
ftr-413	749	1	tax	tax	NOUN
ftr-413	749	2	consequences	consequence	NOUN
ftr-413	749	3	of	of	ADP
ftr-413	749	4	the	the	DET
ftr-413	749	5	sale	sale	NOUN
ftr-413	749	6	of	of	ADP
ftr-413	749	7	a	a	DET
ftr-413	749	8	subsidiary	subsidiary	NOUN
ftr-413	749	9	on	on	ADP
ftr-413	749	10	its	its	PRON
ftr-413	749	11	defined	define	VERB
ftr-413	749	12	benefit	benefit	NOUN
ftr-413	749	13	pension	pension	NOUN
ftr-413	749	14	plan	plan	NOUN
ftr-413	749	15	and	and	CCONJ
ftr-413	749	16	its	its	PRON
ftr-413	749	17	employee	employee	NOUN
ftr-413	749	18	profit	profit	NOUN
ftr-413	749	19	-	-	PUNCT
ftr-413	749	20	sharing	share	VERB
ftr-413	749	21	plan	plan	NOUN
ftr-413	749	22	with	with	ADP
ftr-413	749	23	2005	2005	NUM
ftr-413	749	24	]	]	PUNCT
ftr-413	749	25	recent	recent	ADJ
ftr-413	749	26	developments	development	NOUN
ftr-413	749	27	in	in	ADP
ftr-413	749	28	federal	federal	ADJ
ftr-413	749	29	income	income	NOUN
ftr-413	749	30	taxation	taxation	NOUN
ftr-413	749	31	75	75	NUM
ftr-413	749	32	respect	respect	NOUN
ftr-413	749	33	to	to	ADP
ftr-413	749	34	the	the	DET
ftr-413	749	35	nondiscrimination	nondiscrimination	NOUN
ftr-413	749	36	requirements	requirement	NOUN
ftr-413	749	37	of	of	ADP
ftr-413	749	38	§	§	PROPN
ftr-413	749	39	401(a)(4	401(a)(4	NOUN
ftr-413	749	40	)	)	PUNCT
ftr-413	749	41	and	and	CCONJ
ftr-413	749	42	the	the	DET
ftr-413	749	43	minimum	minimum	ADJ
ftr-413	749	44	coverage	coverage	NOUN
ftr-413	749	45	requirements	requirement	NOUN
ftr-413	749	46	of	of	ADP
ftr-413	749	47	§	§	PROPN
ftr-413	749	48	410(b	410(b	PROPN
ftr-413	749	49	)	)	PUNCT
ftr-413	749	50	.	.	PUNCT
ftr-413	750	1	3	3	X
ftr-413	750	2	.	.	X
ftr-413	750	3	if	if	SCONJ
ftr-413	750	4	you	you	PRON
ftr-413	750	5	roll	roll	VERB
ftr-413	750	6	it	it	PRON
ftr-413	750	7	over	over	ADP
ftr-413	750	8	,	,	PUNCT
ftr-413	750	9	you	you	PRON
ftr-413	750	10	can	can	AUX
ftr-413	750	11	take	take	VERB
ftr-413	750	12	it	it	PRON
ftr-413	750	13	out	out	ADP
ftr-413	750	14	whenever	whenever	SCONJ
ftr-413	750	15	you	you	PRON
ftr-413	750	16	want	want	VERB
ftr-413	750	17	to	to	PART
ftr-413	750	18	.	.	PUNCT
ftr-413	751	1	rev	rev	PROPN
ftr-413	751	2	.	.	PROPN
ftr-413	751	3	rul	rul	PROPN
ftr-413	751	4	.	.	PUNCT
ftr-413	751	5	2004	2004	NUM
ftr-413	751	6	-	-	SYM
ftr-413	751	7	12	12	NUM
ftr-413	751	8	,	,	PUNCT
ftr-413	751	9	2004	2004	NUM
ftr-413	751	10	-	-	SYM
ftr-413	751	11	7	7	NUM
ftr-413	751	12	i.r.b	i.r.b	NOUN
ftr-413	751	13	.	.	PUNCT
ftr-413	752	1	478	478	NUM
ftr-413	752	2	(	(	PUNCT
ftr-413	752	3	1/29/04	1/29/04	NUM
ftr-413	752	4	)	)	PUNCT
ftr-413	752	5	.	.	PUNCT
ftr-413	753	1	if	if	SCONJ
ftr-413	753	2	an	an	DET
ftr-413	753	3	eligible	eligible	ADJ
ftr-413	753	4	retirement	retirement	NOUN
ftr-413	753	5	plan	plan	NOUN
ftr-413	753	6	separately	separately	ADV
ftr-413	753	7	accounts	account	VERB
ftr-413	753	8	for	for	ADP
ftr-413	753	9	amounts	amount	NOUN
ftr-413	753	10	attributable	attributable	ADJ
ftr-413	753	11	to	to	ADP
ftr-413	753	12	rollover	rollover	NOUN
ftr-413	753	13	contributions	contribution	NOUN
ftr-413	753	14	,	,	PUNCT
ftr-413	753	15	distributions	distribution	NOUN
ftr-413	753	16	of	of	ADP
ftr-413	753	17	amounts	amount	NOUN
ftr-413	753	18	attributable	attributable	ADJ
ftr-413	753	19	to	to	ADP
ftr-413	753	20	these	these	DET
ftr-413	753	21	rollover	rollover	NOUN
ftr-413	753	22	contributions	contribution	NOUN
ftr-413	753	23	are	be	AUX
ftr-413	753	24	generally	generally	ADV
ftr-413	753	25	permissible	permissible	ADJ
ftr-413	753	26	at	at	ADP
ftr-413	753	27	any	any	DET
ftr-413	753	28	time	time	NOUN
ftr-413	753	29	pursuant	pursuant	ADJ
ftr-413	753	30	to	to	ADP
ftr-413	753	31	the	the	DET
ftr-413	753	32	individual	individual	NOUN
ftr-413	753	33	’s	’s	PART
ftr-413	753	34	request	request	NOUN
ftr-413	753	35	(	(	PUNCT
ftr-413	753	36	with	with	ADP
ftr-413	753	37	spousal	spousal	ADJ
ftr-413	753	38	consent	consent	NOUN
ftr-413	753	39	,	,	PUNCT
ftr-413	753	40	if	if	SCONJ
ftr-413	753	41	applicable	applicable	ADJ
ftr-413	753	42	)	)	PUNCT
ftr-413	753	43	.	.	PUNCT
ftr-413	754	1	4	4	X
ftr-413	754	2	.	.	X
ftr-413	754	3	if	if	SCONJ
ftr-413	754	4	a	a	DET
ftr-413	754	5	plan	plan	NOUN
ftr-413	754	6	is	be	AUX
ftr-413	754	7	sweetened	sweeten	VERB
ftr-413	754	8	beyond	beyond	ADP
ftr-413	754	9	a	a	DET
ftr-413	754	10	coda	coda	NOUN
ftr-413	754	11	with	with	ADP
ftr-413	754	12	safe	safe	ADJ
ftr-413	754	13	harbor	harbor	NOUN
ftr-413	754	14	matching	matching	NOUN
ftr-413	754	15	,	,	PUNCT
ftr-413	754	16	dolly	dolly	ADV
ftr-413	754	17	parton	parton	PROPN
ftr-413	754	18	may	may	AUX
ftr-413	754	19	well	well	ADV
ftr-413	754	20	smother	smother	VERB
ftr-413	754	21	it	it	PRON
ftr-413	754	22	in	in	ADP
ftr-413	754	23	her	her	PRON
ftr-413	754	24	warm	warm	ADJ
ftr-413	754	25	embrace	embrace	NOUN
ftr-413	754	26	.	.	PUNCT
ftr-413	755	1	rev	rev	PROPN
ftr-413	755	2	.	.	PROPN
ftr-413	755	3	rul	rul	PROPN
ftr-413	755	4	.	.	PUNCT
ftr-413	756	1	2004	2004	NUM
ftr-413	756	2	-	-	SYM
ftr-413	756	3	13	13	NUM
ftr-413	756	4	,	,	PUNCT
ftr-413	756	5	2004	2004	NUM
ftr-413	756	6	-	-	SYM
ftr-413	756	7	7	7	NUM
ftr-413	756	8	i.r.b	i.r.b	NOUN
ftr-413	756	9	.	.	PUNCT
ftr-413	757	1	485	485	NUM
ftr-413	757	2	(	(	PUNCT
ftr-413	757	3	1/29/04	1/29/04	NUM
ftr-413	757	4	)	)	PUNCT
ftr-413	757	5	.	.	PUNCT
ftr-413	758	1	a	a	DET
ftr-413	758	2	profit	profit	NOUN
ftr-413	758	3	-	-	PUNCT
ftr-413	758	4	sharing	share	VERB
ftr-413	758	5	plan	plan	NOUN
ftr-413	758	6	containing	contain	VERB
ftr-413	758	7	a	a	DET
ftr-413	758	8	cash	cash	NOUN
ftr-413	758	9	or	or	CCONJ
ftr-413	758	10	deferred	defer	VERB
ftr-413	758	11	arrangement	arrangement	NOUN
ftr-413	758	12	with	with	ADP
ftr-413	758	13	safe	safe	ADJ
ftr-413	758	14	harbor	harbor	NOUN
ftr-413	758	15	matching	matching	NOUN
ftr-413	758	16	contributions	contribution	NOUN
ftr-413	758	17	meets	meet	VERB
ftr-413	758	18	the	the	DET
ftr-413	758	19	requirements	requirement	NOUN
ftr-413	758	20	of	of	ADP
ftr-413	758	21	§	§	PROPN
ftr-413	758	22	416(g)(4)(h	416(g)(4)(h	PROPN
ftr-413	758	23	)	)	PUNCT
ftr-413	758	24	and	and	CCONJ
ftr-413	758	25	is	be	AUX
ftr-413	758	26	not	not	PART
ftr-413	758	27	subject	subject	ADJ
ftr-413	758	28	to	to	ADP
ftr-413	758	29	the	the	DET
ftr-413	758	30	top	top	ADJ
ftr-413	758	31	-	-	PUNCT
ftr-413	758	32	heavy	heavy	ADJ
ftr-413	758	33	rules	rule	NOUN
ftr-413	758	34	.	.	PUNCT
ftr-413	759	1	however	however	ADV
ftr-413	759	2	,	,	PUNCT
ftr-413	759	3	(	(	PUNCT
ftr-413	759	4	1	1	X
ftr-413	759	5	)	)	PUNCT
ftr-413	759	6	adding	add	VERB
ftr-413	759	7	employer	employer	NOUN
ftr-413	759	8	-	-	PUNCT
ftr-413	759	9	provided	provide	VERB
ftr-413	759	10	discretionary	discretionary	ADJ
ftr-413	759	11	nonelective	nonelective	ADJ
ftr-413	759	12	contributions	contribution	NOUN
ftr-413	759	13	,	,	PUNCT
ftr-413	759	14	(	(	PUNCT
ftr-413	759	15	2	2	X
ftr-413	759	16	)	)	PUNCT
ftr-413	759	17	allocation	allocation	NOUN
ftr-413	759	18	of	of	ADP
ftr-413	759	19	forfeitures	forfeiture	NOUN
ftr-413	759	20	to	to	ADP
ftr-413	759	21	participants	participant	NOUN
ftr-413	759	22	’	'	PUNCT
ftr-413	759	23	accounts	account	NOUN
ftr-413	759	24	,	,	PUNCT
ftr-413	759	25	or	or	CCONJ
ftr-413	759	26	(	(	PUNCT
ftr-413	759	27	3	3	X
ftr-413	759	28	)	)	PUNCT
ftr-413	759	29	deferring	defer	VERB
ftr-413	759	30	matching	matching	NOUN
ftr-413	759	31	contributions	contribution	NOUN
ftr-413	759	32	for	for	ADP
ftr-413	759	33	newly	newly	ADV
ftr-413	759	34	hired	hire	VERB
ftr-413	759	35	nonhighly	nonhighly	ADV
ftr-413	759	36	compensated	compensate	VERB
ftr-413	759	37	employees	employee	NOUN
ftr-413	759	38	who	who	PRON
ftr-413	759	39	make	make	VERB
ftr-413	759	40	elective	elective	ADJ
ftr-413	759	41	contributions	contribution	NOUN
ftr-413	759	42	will	will	AUX
ftr-413	759	43	result	result	VERB
ftr-413	759	44	in	in	ADP
ftr-413	759	45	the	the	DET
ftr-413	759	46	plan	plan	NOUN
ftr-413	759	47	becoming	become	VERB
ftr-413	759	48	subject	subject	ADJ
ftr-413	759	49	to	to	ADP
ftr-413	759	50	the	the	DET
ftr-413	759	51	top	top	ADJ
ftr-413	759	52	-	-	PUNCT
ftr-413	759	53	heavy	heavy	ADJ
ftr-413	759	54	rules	rule	NOUN
ftr-413	759	55	.	.	PUNCT
ftr-413	760	1	5	5	X
ftr-413	760	2	.	.	X
ftr-413	760	3	the	the	DET
ftr-413	760	4	pension	pension	NOUN
ftr-413	760	5	funding	fund	VERB
ftr-413	760	6	equity	equity	PROPN
ftr-413	760	7	act	act	NOUN
ftr-413	760	8	of	of	ADP
ftr-413	760	9	2004	2004	NUM
ftr-413	760	10	,	,	PUNCT
ftr-413	760	11	establishes	establish	VERB
ftr-413	760	12	a	a	DET
ftr-413	760	13	temporary	temporary	ADJ
ftr-413	760	14	replacement	replacement	NOUN
ftr-413	760	15	for	for	ADP
ftr-413	760	16	the	the	DET
ftr-413	760	17	benchmark	benchmark	ADJ
ftr-413	760	18	30	30	NUM
ftr-413	760	19	-	-	PUNCT
ftr-413	760	20	year	year	NOUN
ftr-413	760	21	treasury	treasury	NOUN
ftr-413	760	22	bond	bond	NOUN
ftr-413	760	23	interest	interest	NOUN
ftr-413	760	24	rate	rate	NOUN
ftr-413	760	25	for	for	ADP
ftr-413	760	26	use	use	NOUN
ftr-413	760	27	in	in	ADP
ftr-413	760	28	determining	determine	VERB
ftr-413	760	29	funding	fund	VERB
ftr-413	760	30	liabilities	liability	NOUN
ftr-413	760	31	of	of	ADP
ftr-413	760	32	pension	pension	NOUN
ftr-413	760	33	plans	plan	NOUN
ftr-413	760	34	.	.	PUNCT
ftr-413	761	1	a.	a.	NOUN
ftr-413	761	2	notice	notice	PROPN
ftr-413	761	3	2004	2004	NUM
ftr-413	761	4	-	-	SYM
ftr-413	761	5	34	34	NUM
ftr-413	761	6	,	,	PUNCT
ftr-413	761	7	2004	2004	NUM
ftr-413	761	8	-	-	SYM
ftr-413	761	9	18	18	NUM
ftr-413	761	10	i.r.b	i.r.b	NOUN
ftr-413	761	11	.	.	PUNCT
ftr-413	761	12	848	848	NUM
ftr-413	761	13	(	(	PUNCT
ftr-413	761	14	4/12/04	4/12/04	NUM
ftr-413	761	15	)	)	PUNCT
ftr-413	761	16	.	.	PUNCT
ftr-413	762	1	this	this	DET
ftr-413	762	2	notice	notice	NOUN
ftr-413	762	3	provides	provide	VERB
ftr-413	762	4	interim	interim	ADJ
ftr-413	762	5	guidance	guidance	NOUN
ftr-413	762	6	on	on	ADP
ftr-413	762	7	the	the	DET
ftr-413	762	8	determination	determination	NOUN
ftr-413	762	9	of	of	ADP
ftr-413	762	10	the	the	DET
ftr-413	762	11	weighted	weight	VERB
ftr-413	762	12	average	average	ADJ
ftr-413	762	13	interest	interest	NOUN
ftr-413	762	14	rate	rate	NOUN
ftr-413	762	15	under	under	ADP
ftr-413	762	16	§	§	PROPN
ftr-413	762	17	412(b)(5)(b)(ii)(iii	412(b)(5)(b)(ii)(iii	PROPN
ftr-413	762	18	)	)	PUNCT
ftr-413	762	19	and	and	CCONJ
ftr-413	762	20	erisa	erisa	VERB
ftr-413	762	21	§	§	PROPN
ftr-413	762	22	302(b)(5)(b)(ii)(iii	302(b)(5)(b)(ii)(iii	PROPN
ftr-413	762	23	)	)	PUNCT
ftr-413	762	24	.	.	PUNCT
ftr-413	763	1	6	6	X
ftr-413	763	2	.	.	X
ftr-413	763	3	they	they	PRON
ftr-413	763	4	’re	’re	AUX
ftr-413	763	5	taking	take	VERB
ftr-413	763	6	all	all	DET
ftr-413	763	7	the	the	DET
ftr-413	763	8	fun	fun	NOUN
ftr-413	763	9	out	out	ADP
ftr-413	763	10	of	of	ADP
ftr-413	763	11	calculating	calculate	VERB
ftr-413	763	12	minimum	minimum	NOUN
ftr-413	763	13	required	require	VERB
ftr-413	763	14	distributions	distribution	NOUN
ftr-413	763	15	from	from	ADP
ftr-413	763	16	plans	plan	NOUN
ftr-413	763	17	and	and	CCONJ
ftr-413	763	18	iras	ira	NOUN
ftr-413	763	19	.	.	PROPN
ftr-413	763	20	reg-130477	reg-130477	NOUN
ftr-413	763	21	-	-	PUNCT
ftr-413	763	22	00	00	NUM
ftr-413	763	23	and	and	CCONJ
ftr-413	763	24	reg130481	reg130481	NOUN
ftr-413	763	25	-	-	PUNCT
ftr-413	763	26	00	00	NUM
ftr-413	763	27	,	,	PUNCT
ftr-413	763	28	required	require	VERB
ftr-413	763	29	distributions	distribution	NOUN
ftr-413	763	30	from	from	ADP
ftr-413	763	31	retirement	retirement	NOUN
ftr-413	763	32	plans	plan	NOUN
ftr-413	763	33	,	,	PUNCT
ftr-413	763	34	66	66	NUM
ftr-413	763	35	f.r	f.r	NOUN
ftr-413	763	36	.	.	PROPN
ftr-413	763	37	3928	3928	NUM
ftr-413	763	38	(	(	PUNCT
ftr-413	763	39	1/17/01	1/17/01	NUM
ftr-413	763	40	)	)	PUNCT
ftr-413	763	41	.	.	PUNCT
ftr-413	764	1	proposed	propose	VERB
ftr-413	764	2	regulations	regulation	NOUN
ftr-413	764	3	under	under	ADP
ftr-413	764	4	§	§	PROPN
ftr-413	764	5	401(a)(9	401(a)(9	PROPN
ftr-413	764	6	)	)	PUNCT
ftr-413	764	7	,	,	PUNCT
ftr-413	764	8	etc	etc	X
ftr-413	764	9	.	.	X
ftr-413	764	10	,	,	PUNCT
ftr-413	764	11	substantially	substantially	ADV
ftr-413	764	12	simplify	simplify	VERB
ftr-413	764	13	the	the	DET
ftr-413	764	14	calculation	calculation	NOUN
ftr-413	764	15	of	of	ADP
ftr-413	764	16	minimum	minimum	ADJ
ftr-413	764	17	required	require	VERB
ftr-413	764	18	distributions	distribution	NOUN
ftr-413	764	19	from	from	ADP
ftr-413	764	20	qualified	qualified	ADJ
ftr-413	764	21	plans	plan	NOUN
ftr-413	764	22	,	,	PUNCT
ftr-413	764	23	iras	ira	NOUN
ftr-413	764	24	,	,	PUNCT
ftr-413	764	25	and	and	CCONJ
ftr-413	764	26	other	other	ADJ
ftr-413	764	27	related	related	ADJ
ftr-413	764	28	retirement	retirement	NOUN
ftr-413	764	29	savings	saving	NOUN
ftr-413	764	30	vehicles	vehicle	NOUN
ftr-413	764	31	.	.	PUNCT
ftr-413	765	1	the	the	DET
ftr-413	765	2	changes	change	NOUN
ftr-413	765	3	in	in	ADP
ftr-413	765	4	the	the	DET
ftr-413	765	5	proposed	propose	VERB
ftr-413	765	6	regulations	regulation	NOUN
ftr-413	765	7	are	be	AUX
ftr-413	765	8	based	base	VERB
ftr-413	765	9	on	on	ADP
ftr-413	765	10	the	the	DET
ftr-413	765	11	concept	concept	NOUN
ftr-413	765	12	of	of	ADP
ftr-413	765	13	a	a	DET
ftr-413	765	14	uniform	uniform	ADJ
ftr-413	765	15	lifetime	lifetime	NOUN
ftr-413	765	16	distribution	distribution	NOUN
ftr-413	765	17	period	period	NOUN
ftr-413	765	18	.	.	PUNCT
ftr-413	766	1	the	the	DET
ftr-413	766	2	regulations	regulation	NOUN
ftr-413	766	3	provide	provide	VERB
ftr-413	766	4	a	a	DET
ftr-413	766	5	single	single	ADJ
ftr-413	766	6	table	table	NOUN
ftr-413	766	7	that	that	SCONJ
ftr-413	766	8	any	any	DET
ftr-413	766	9	recipient	recipient	NOUN
ftr-413	766	10	can	can	AUX
ftr-413	766	11	use	use	VERB
ftr-413	766	12	to	to	PART
ftr-413	766	13	calculate	calculate	VERB
ftr-413	766	14	his	his	PRON
ftr-413	766	15	or	or	CCONJ
ftr-413	766	16	her	her	PRON
ftr-413	766	17	yearly	yearly	ADJ
ftr-413	766	18	mrd	mrd	ADJ
ftr-413	766	19	amount	amount	NOUN
ftr-413	766	20	by	by	ADP
ftr-413	766	21	plugging	plug	VERB
ftr-413	766	22	in	in	ADP
ftr-413	766	23	his	his	PRON
ftr-413	766	24	or	or	CCONJ
ftr-413	766	25	her	her	PRON
ftr-413	766	26	age	age	NOUN
ftr-413	766	27	and	and	CCONJ
ftr-413	766	28	the	the	DET
ftr-413	766	29	prior	prior	ADJ
ftr-413	766	30	year	year	NOUN
ftr-413	766	31	-	-	PUNCT
ftr-413	766	32	end	end	NOUN
ftr-413	766	33	balance	balance	NOUN
ftr-413	766	34	of	of	ADP
ftr-413	766	35	his	his	PRON
ftr-413	766	36	or	or	CCONJ
ftr-413	766	37	her	her	PRON
ftr-413	766	38	retirement	retirement	NOUN
ftr-413	766	39	account	account	NOUN
ftr-413	766	40	or	or	CCONJ
ftr-413	766	41	ira	ira	PROPN
ftr-413	766	42	.	.	PUNCT
ftr-413	767	1	the	the	DET
ftr-413	767	2	table	table	NOUN
ftr-413	767	3	eliminates	eliminate	VERB
ftr-413	767	4	the	the	DET
ftr-413	767	5	need	need	NOUN
ftr-413	767	6	to	to	PART
ftr-413	767	7	elect	elect	VERB
ftr-413	767	8	recalculation	recalculation	NOUN
ftr-413	767	9	of	of	ADP
ftr-413	767	10	life	life	NOUN
ftr-413	767	11	expectancy	expectancy	NOUN
ftr-413	767	12	,	,	PUNCT
ftr-413	767	13	determine	determine	VERB
ftr-413	767	14	a	a	DET
ftr-413	767	15	designated	designate	VERB
ftr-413	767	16	beneficiary	beneficiary	NOUN
ftr-413	767	17	by	by	ADP
ftr-413	767	18	the	the	DET
ftr-413	767	19	required	required	ADJ
ftr-413	767	20	beginning	beginning	NOUN
ftr-413	767	21	date	date	NOUN
ftr-413	767	22	,	,	PUNCT
ftr-413	767	23	or	or	CCONJ
ftr-413	767	24	satisfy	satisfy	VERB
ftr-413	767	25	a	a	DET
ftr-413	767	26	separate	separate	ADJ
ftr-413	767	27	incidental	incidental	ADJ
ftr-413	767	28	death	death	NOUN
ftr-413	767	29	benefit	benefit	NOUN
ftr-413	767	30	rule	rule	NOUN
ftr-413	767	31	.	.	PUNCT
ftr-413	768	1	the	the	DET
ftr-413	768	2	proposed	propose	VERB
ftr-413	768	3	regulations	regulation	NOUN
ftr-413	768	4	will	will	AUX
ftr-413	768	5	result	result	VERB
ftr-413	768	6	in	in	ADP
ftr-413	768	7	reducing	reduce	VERB
ftr-413	768	8	mrds	mrd	NOUN
ftr-413	768	9	for	for	ADP
ftr-413	768	10	the	the	DET
ftr-413	768	11	vast	vast	ADJ
ftr-413	768	12	majority	majority	NOUN
ftr-413	768	13	of	of	ADP
ftr-413	768	14	employees	employee	NOUN
ftr-413	768	15	and	and	CCONJ
ftr-413	768	16	ira	ira	PROPN
ftr-413	768	17	holders	holder	NOUN
ftr-413	768	18	.	.	PUNCT
ftr-413	769	1	although	although	SCONJ
ftr-413	769	2	mrds	mrd	NOUN
ftr-413	769	3	will	will	AUX
ftr-413	769	4	be	be	AUX
ftr-413	769	5	calculated	calculate	VERB
ftr-413	769	6	without	without	ADP
ftr-413	769	7	regard	regard	NOUN
ftr-413	769	8	to	to	ADP
ftr-413	769	9	the	the	DET
ftr-413	769	10	beneficiary	beneficiary	NOUN
ftr-413	769	11	’s	’s	PART
ftr-413	769	12	age	age	NOUN
ftr-413	769	13	,	,	PUNCT
ftr-413	769	14	the	the	DET
ftr-413	769	15	regulations	regulation	NOUN
ftr-413	769	16	will	will	AUX
ftr-413	769	17	continue	continue	VERB
ftr-413	769	18	to	to	PART
ftr-413	769	19	permit	permit	VERB
ftr-413	769	20	a	a	DET
ftr-413	769	21	longer	long	ADJ
ftr-413	769	22	payout	payout	NOUN
ftr-413	769	23	76	76	NUM
ftr-413	769	24	florida	florida	PROPN
ftr-413	769	25	tax	tax	NOUN
ftr-413	769	26	review	review	NOUN
ftr-413	770	1	[	[	X
ftr-413	770	2	vol.7	vol.7	NOUN
ftr-413	770	3	:	:	PUNCT
ftr-413	770	4	si	si	ADJ
ftr-413	770	5	period	period	NOUN
ftr-413	770	6	if	if	SCONJ
ftr-413	770	7	the	the	DET
ftr-413	770	8	beneficiary	beneficiary	NOUN
ftr-413	770	9	is	be	AUX
ftr-413	770	10	a	a	DET
ftr-413	770	11	spouse	spouse	NOUN
ftr-413	770	12	more	more	ADJ
ftr-413	770	13	than	than	ADP
ftr-413	770	14	10	10	NUM
ftr-413	770	15	years	year	NOUN
ftr-413	770	16	younger	young	ADJ
ftr-413	770	17	than	than	ADP
ftr-413	770	18	the	the	DET
ftr-413	770	19	employee	employee	NOUN
ftr-413	770	20	.	.	PUNCT
ftr-413	771	1	payments	payment	NOUN
ftr-413	771	2	after	after	ADP
ftr-413	771	3	the	the	DET
ftr-413	771	4	death	death	NOUN
ftr-413	771	5	of	of	ADP
ftr-413	771	6	the	the	DET
ftr-413	771	7	employee	employee	NOUN
ftr-413	771	8	or	or	CCONJ
ftr-413	771	9	participant	participant	NOUN
ftr-413	771	10	may	may	AUX
ftr-413	771	11	be	be	AUX
ftr-413	771	12	made	make	VERB
ftr-413	771	13	over	over	ADP
ftr-413	771	14	the	the	DET
ftr-413	771	15	life	life	NOUN
ftr-413	771	16	expectancy	expectancy	NOUN
ftr-413	771	17	of	of	ADP
ftr-413	771	18	the	the	DET
ftr-413	771	19	beneficiary	beneficiary	NOUN
ftr-413	771	20	designated	designate	VERB
ftr-413	771	21	by	by	ADP
ftr-413	771	22	the	the	DET
ftr-413	771	23	close	close	NOUN
ftr-413	771	24	of	of	ADP
ftr-413	771	25	the	the	DET
ftr-413	771	26	year	year	NOUN
ftr-413	771	27	following	follow	VERB
ftr-413	771	28	the	the	DET
ftr-413	771	29	participant	participant	NOUN
ftr-413	771	30	’s	’s	PART
ftr-413	771	31	death	death	NOUN
ftr-413	771	32	.	.	PUNCT
ftr-413	772	1	a.	a.	NOUN
ftr-413	772	2	regulations	regulation	NOUN
ftr-413	772	3	are	be	AUX
ftr-413	772	4	final	final	ADJ
ftr-413	772	5	,	,	PUNCT
ftr-413	772	6	with	with	ADP
ftr-413	772	7	temporary	temporary	ADJ
ftr-413	772	8	regulations	regulation	NOUN
ftr-413	772	9	also	also	ADV
ftr-413	772	10	.	.	PUNCT
ftr-413	773	1	t.d	t.d	PROPN
ftr-413	773	2	.	.	PROPN
ftr-413	773	3	8987	8987	NUM
ftr-413	773	4	,	,	PUNCT
ftr-413	773	5	required	require	VERB
ftr-413	773	6	distributions	distribution	NOUN
ftr-413	773	7	from	from	ADP
ftr-413	773	8	retirement	retirement	NOUN
ftr-413	773	9	plans	plan	NOUN
ftr-413	773	10	,	,	PUNCT
ftr-413	773	11	67	67	NUM
ftr-413	773	12	f.r	f.r	NOUN
ftr-413	773	13	.	.	NOUN
ftr-413	773	14	18988	18988	NUM
ftr-413	773	15	(	(	PUNCT
ftr-413	773	16	4/17/02	4/17/02	NOUN
ftr-413	773	17	)	)	PUNCT
ftr-413	773	18	.	.	PUNCT
ftr-413	774	1	the	the	DET
ftr-413	774	2	final	final	ADJ
ftr-413	774	3	regulations	regulation	NOUN
ftr-413	774	4	retain	retain	VERB
ftr-413	774	5	the	the	DET
ftr-413	774	6	simplifications	simplification	NOUN
ftr-413	774	7	to	to	ADP
ftr-413	774	8	the	the	DET
ftr-413	774	9	minimum	minimum	ADJ
ftr-413	774	10	distribution	distribution	NOUN
ftr-413	774	11	rules	rule	NOUN
ftr-413	774	12	for	for	ADP
ftr-413	774	13	separate	separate	ADJ
ftr-413	774	14	accounts	account	NOUN
ftr-413	774	15	provided	provide	VERB
ftr-413	774	16	in	in	ADP
ftr-413	774	17	the	the	DET
ftr-413	774	18	2001	2001	NUM
ftr-413	774	19	proposed	propose	VERB
ftr-413	774	20	regulations	regulation	NOUN
ftr-413	774	21	,	,	PUNCT
ftr-413	774	22	including	include	VERB
ftr-413	774	23	the	the	DET
ftr-413	774	24	calculation	calculation	NOUN
ftr-413	774	25	of	of	ADP
ftr-413	774	26	the	the	DET
ftr-413	774	27	mrd	mrd	PROPN
ftr-413	774	28	during	during	ADP
ftr-413	774	29	the	the	DET
ftr-413	774	30	individual	individual	NOUN
ftr-413	774	31	’s	’s	PART
ftr-413	774	32	lifetime	lifetime	NOUN
ftr-413	774	33	using	use	VERB
ftr-413	774	34	a	a	DET
ftr-413	774	35	uniform	uniform	ADJ
ftr-413	774	36	table	table	NOUN
ftr-413	774	37	(	(	PUNCT
ftr-413	774	38	which	which	PRON
ftr-413	774	39	is	be	AUX
ftr-413	774	40	changed	change	VERB
ftr-413	774	41	in	in	ADP
ftr-413	774	42	the	the	DET
ftr-413	774	43	final	final	ADJ
ftr-413	774	44	regulations	regulation	NOUN
ftr-413	774	45	to	to	PART
ftr-413	774	46	reflect	reflect	VERB
ftr-413	774	47	updated	update	VERB
ftr-413	774	48	mortality	mortality	NOUN
ftr-413	774	49	calculations	calculation	NOUN
ftr-413	774	50	)	)	PUNCT
ftr-413	774	51	.	.	PUNCT
ftr-413	775	1	the	the	DET
ftr-413	775	2	final	final	ADJ
ftr-413	775	3	regulations	regulation	NOUN
ftr-413	775	4	change	change	VERB
ftr-413	775	5	the	the	DET
ftr-413	775	6	date	date	NOUN
ftr-413	775	7	for	for	ADP
ftr-413	775	8	determining	determine	VERB
ftr-413	775	9	the	the	DET
ftr-413	775	10	designated	designate	VERB
ftr-413	775	11	beneficiary	beneficiary	NOUN
ftr-413	775	12	to	to	ADP
ftr-413	775	13	september	september	PROPN
ftr-413	775	14	30	30	NUM
ftr-413	775	15	of	of	ADP
ftr-413	775	16	the	the	DET
ftr-413	775	17	year	year	NOUN
ftr-413	775	18	following	follow	VERB
ftr-413	775	19	the	the	DET
ftr-413	775	20	year	year	NOUN
ftr-413	775	21	of	of	ADP
ftr-413	775	22	the	the	DET
ftr-413	775	23	employee	employee	NOUN
ftr-413	775	24	’s	’s	PART
ftr-413	775	25	death	death	NOUN
ftr-413	775	26	(	(	PUNCT
ftr-413	775	27	to	to	PART
ftr-413	775	28	permit	permit	VERB
ftr-413	775	29	sufficient	sufficient	ADJ
ftr-413	775	30	time	time	NOUN
ftr-413	775	31	to	to	PART
ftr-413	775	32	calculate	calculate	VERB
ftr-413	775	33	the	the	DET
ftr-413	775	34	mrd	mrd	PROPN
ftr-413	775	35	before	before	ADP
ftr-413	775	36	the	the	DET
ftr-413	775	37	end	end	NOUN
ftr-413	775	38	of	of	ADP
ftr-413	775	39	the	the	DET
ftr-413	775	40	year	year	NOUN
ftr-413	775	41	)	)	PUNCT
ftr-413	775	42	.	.	PUNCT
ftr-413	776	1	the	the	DET
ftr-413	776	2	temporary	temporary	ADJ
ftr-413	776	3	regulations	regulation	NOUN
ftr-413	776	4	provide	provide	VERB
ftr-413	776	5	a	a	DET
ftr-413	776	6	number	number	NOUN
ftr-413	776	7	of	of	ADP
ftr-413	776	8	changes	change	NOUN
ftr-413	776	9	to	to	ADP
ftr-413	776	10	the	the	DET
ftr-413	776	11	annuity	annuity	NOUN
ftr-413	776	12	rules	rule	NOUN
ftr-413	776	13	in	in	ADP
ftr-413	776	14	the	the	DET
ftr-413	776	15	proposed	propose	VERB
ftr-413	776	16	regulations	regulation	NOUN
ftr-413	776	17	,	,	PUNCT
ftr-413	776	18	which	which	PRON
ftr-413	776	19	merely	merely	ADV
ftr-413	776	20	reflected	reflect	VERB
ftr-413	776	21	the	the	DET
ftr-413	776	22	1987	1987	NUM
ftr-413	776	23	proposed	propose	VERB
ftr-413	776	24	regulations	regulation	NOUN
ftr-413	776	25	.	.	PUNCT
ftr-413	777	1	effective	effective	ADJ
ftr-413	777	2	for	for	ADP
ftr-413	777	3	2003	2003	NUM
ftr-413	777	4	and	and	CCONJ
ftr-413	777	5	following	follow	VERB
ftr-413	777	6	calendar	calendar	NOUN
ftr-413	777	7	years	year	NOUN
ftr-413	777	8	;	;	PUNCT
ftr-413	777	9	for	for	ADP
ftr-413	777	10	determining	determine	VERB
ftr-413	777	11	minimum	minimum	ADJ
ftr-413	777	12	distributions	distribution	NOUN
ftr-413	777	13	for	for	ADP
ftr-413	777	14	the	the	DET
ftr-413	777	15	2002	2002	NUM
ftr-413	777	16	year	year	NOUN
ftr-413	777	17	,	,	PUNCT
ftr-413	777	18	taxpayers	taxpayer	NOUN
ftr-413	777	19	may	may	AUX
ftr-413	777	20	rely	rely	VERB
ftr-413	777	21	on	on	ADP
ftr-413	777	22	the	the	DET
ftr-413	777	23	final	final	ADJ
ftr-413	777	24	regulations	regulation	NOUN
ftr-413	777	25	,	,	PUNCT
ftr-413	777	26	the	the	DET
ftr-413	777	27	2001	2001	NUM
ftr-413	777	28	proposed	propose	VERB
ftr-413	777	29	regulations	regulation	NOUN
ftr-413	777	30	,	,	PUNCT
ftr-413	777	31	or	or	CCONJ
ftr-413	777	32	the	the	DET
ftr-413	777	33	1987	1987	NUM
ftr-413	777	34	proposed	propose	VERB
ftr-413	777	35	regulations	regulation	NOUN
ftr-413	777	36	.	.	PUNCT
ftr-413	778	1	b.	b.	PROPN
ftr-413	778	2	final	final	ADJ
ftr-413	778	3	regulations	regulation	NOUN
ftr-413	778	4	make	make	VERB
ftr-413	778	5	modifications	modification	NOUN
ftr-413	778	6	,	,	PUNCT
ftr-413	778	7	but	but	CCONJ
ftr-413	778	8	retain	retain	VERB
ftr-413	778	9	the	the	DET
ftr-413	778	10	basic	basic	ADJ
ftr-413	778	11	rules	rule	NOUN
ftr-413	778	12	contained	contain	VERB
ftr-413	778	13	in	in	ADP
ftr-413	778	14	the	the	DET
ftr-413	778	15	april	april	PROPN
ftr-413	778	16	2002	2002	NUM
ftr-413	778	17	temporary	temporary	ADJ
ftr-413	778	18	regulations	regulation	NOUN
ftr-413	778	19	.	.	PUNCT
ftr-413	779	1	t.d	t.d	PROPN
ftr-413	779	2	.	.	PROPN
ftr-413	779	3	9130	9130	NUM
ftr-413	779	4	,	,	PUNCT
ftr-413	779	5	required	require	VERB
ftr-413	779	6	distributions	distribution	NOUN
ftr-413	779	7	from	from	ADP
ftr-413	779	8	retirement	retirement	NOUN
ftr-413	779	9	plans	plan	NOUN
ftr-413	779	10	,	,	PUNCT
ftr-413	779	11	69	69	NUM
ftr-413	779	12	f.r	f.r	NOUN
ftr-413	779	13	.	.	PROPN
ftr-413	779	14	33288	33288	NUM
ftr-413	779	15	(	(	PUNCT
ftr-413	779	16	6/15/04	6/15/04	NUM
ftr-413	779	17	)	)	PUNCT
ftr-413	779	18	.	.	PUNCT
ftr-413	780	1	these	these	DET
ftr-413	780	2	regulations	regulation	NOUN
ftr-413	780	3	are	be	AUX
ftr-413	780	4	effective	effective	ADJ
ftr-413	780	5	6/15/04	6/15/04	NUM
ftr-413	780	6	,	,	PUNCT
ftr-413	780	7	and	and	CCONJ
ftr-413	780	8	apply	apply	VERB
ftr-413	780	9	for	for	ADP
ftr-413	780	10	purposes	purpose	NOUN
ftr-413	780	11	of	of	ADP
ftr-413	780	12	determining	determine	VERB
ftr-413	780	13	required	require	VERB
ftr-413	780	14	minimum	minimum	ADJ
ftr-413	780	15	distributions	distribution	NOUN
ftr-413	780	16	for	for	ADP
ftr-413	780	17	calendar	calendar	NOUN
ftr-413	780	18	years	year	NOUN
ftr-413	780	19	beginning	begin	VERB
ftr-413	780	20	on	on	ADP
ftr-413	780	21	or	or	CCONJ
ftr-413	780	22	after	after	ADP
ftr-413	780	23	1/1/03	1/1/03	NUM
ftr-413	780	24	.	.	PUNCT
ftr-413	781	1	7	7	X
ftr-413	781	2	.	.	X
ftr-413	781	3	think	think	VERB
ftr-413	781	4	twice	twice	ADV
ftr-413	781	5	before	before	SCONJ
ftr-413	781	6	you	you	PRON
ftr-413	781	7	sign	sign	VERB
ftr-413	781	8	blank	blank	ADJ
ftr-413	781	9	documents	document	NOUN
ftr-413	781	10	.	.	PUNCT
ftr-413	782	1	armstrong	armstrong	PROPN
ftr-413	782	2	v.	v.	PROPN
ftr-413	782	3	united	united	PROPN
ftr-413	782	4	states	states	PROPN
ftr-413	782	5	,	,	PUNCT
ftr-413	782	6	366	366	NUM
ftr-413	782	7	f.3d	f.3d	NUM
ftr-413	782	8	622	622	NUM
ftr-413	782	9	,	,	PUNCT
ftr-413	782	10	93	93	NUM
ftr-413	782	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	782	12	2004	2004	NUM
ftr-413	782	13	-	-	SYM
ftr-413	782	14	2098	2098	NUM
ftr-413	782	15	,	,	PUNCT
ftr-413	782	16	2004	2004	NUM
ftr-413	782	17	-	-	SYM
ftr-413	782	18	1	1	NUM
ftr-413	782	19	u.s.t.c	u.s.t.c	PROPN
ftr-413	782	20	.	.	PROPN
ftr-413	783	1	¶	¶	PROPN
ftr-413	783	2	50,238	50,238	NUM
ftr-413	783	3	(	(	PUNCT
ftr-413	783	4	8th	8th	ADJ
ftr-413	783	5	cir	cir	NOUN
ftr-413	783	6	.	.	PUNCT
ftr-413	783	7	5/3/04	5/3/04	NUM
ftr-413	783	8	)	)	PUNCT
ftr-413	783	9	.	.	PUNCT
ftr-413	784	1	the	the	DET
ftr-413	784	2	taxpayer	taxpayer	NOUN
ftr-413	784	3	borrowed	borrow	VERB
ftr-413	784	4	money	money	NOUN
ftr-413	784	5	from	from	ADP
ftr-413	784	6	a	a	DET
ftr-413	784	7	bank	bank	NOUN
ftr-413	784	8	to	to	PART
ftr-413	784	9	pay	pay	VERB
ftr-413	784	10	his	his	PRON
ftr-413	784	11	children	child	NOUN
ftr-413	784	12	’s	’s	PART
ftr-413	784	13	college	college	NOUN
ftr-413	784	14	expenses	expense	NOUN
ftr-413	784	15	.	.	PUNCT
ftr-413	785	1	he	he	PRON
ftr-413	785	2	intended	intend	VERB
ftr-413	785	3	to	to	PART
ftr-413	785	4	pledge	pledge	VERB
ftr-413	785	5	a	a	DET
ftr-413	785	6	life	life	NOUN
ftr-413	785	7	insurance	insurance	NOUN
ftr-413	785	8	policy	policy	NOUN
ftr-413	785	9	,	,	PUNCT
ftr-413	785	10	but	but	CCONJ
ftr-413	785	11	was	be	AUX
ftr-413	785	12	in	in	ADP
ftr-413	785	13	a	a	DET
ftr-413	785	14	hurry	hurry	NOUN
ftr-413	785	15	and	and	CCONJ
ftr-413	785	16	signed	sign	VERB
ftr-413	785	17	blank	blank	ADJ
ftr-413	785	18	loan	loan	NOUN
ftr-413	785	19	documents	document	NOUN
ftr-413	785	20	,	,	PUNCT
ftr-413	785	21	intending	intend	VERB
ftr-413	785	22	to	to	PART
ftr-413	785	23	deliver	deliver	VERB
ftr-413	785	24	the	the	DET
ftr-413	785	25	life	life	NOUN
ftr-413	785	26	insurance	insurance	NOUN
ftr-413	785	27	contract	contract	NOUN
ftr-413	785	28	later	later	ADV
ftr-413	785	29	.	.	PUNCT
ftr-413	786	1	while	while	SCONJ
ftr-413	786	2	he	he	PRON
ftr-413	786	3	was	be	AUX
ftr-413	786	4	out	out	ADP
ftr-413	786	5	of	of	ADP
ftr-413	786	6	town	town	NOUN
ftr-413	786	7	,	,	PUNCT
ftr-413	786	8	his	his	PRON
ftr-413	786	9	employee	employee	NOUN
ftr-413	786	10	delivered	deliver	VERB
ftr-413	786	11	qualified	qualified	ADJ
ftr-413	786	12	retirement	retirement	NOUN
ftr-413	786	13	plan	plan	NOUN
ftr-413	786	14	annuity	annuity	NOUN
ftr-413	786	15	contracts	contract	NOUN
ftr-413	786	16	to	to	ADP
ftr-413	786	17	the	the	DET
ftr-413	786	18	bank	bank	NOUN
ftr-413	786	19	,	,	PUNCT
ftr-413	786	20	which	which	PRON
ftr-413	786	21	completed	complete	VERB
ftr-413	786	22	the	the	DET
ftr-413	786	23	documents	document	NOUN
ftr-413	786	24	based	base	VERB
ftr-413	786	25	on	on	ADP
ftr-413	786	26	the	the	DET
ftr-413	786	27	retirement	retirement	NOUN
ftr-413	786	28	annuity	annuity	NOUN
ftr-413	786	29	contracts	contract	NOUN
ftr-413	786	30	.	.	PUNCT
ftr-413	787	1	the	the	DET
ftr-413	787	2	court	court	NOUN
ftr-413	787	3	(	(	PUNCT
ftr-413	787	4	judge	judge	PROPN
ftr-413	787	5	heaney	heaney	PROPN
ftr-413	787	6	)	)	PUNCT
ftr-413	787	7	held	hold	VERB
ftr-413	787	8	that	that	SCONJ
ftr-413	787	9	the	the	DET
ftr-413	787	10	collateral	collateral	ADJ
ftr-413	787	11	assignment	assignment	NOUN
ftr-413	787	12	of	of	ADP
ftr-413	787	13	the	the	DET
ftr-413	787	14	qualified	qualified	ADJ
ftr-413	787	15	retirement	retirement	NOUN
ftr-413	787	16	plan	plan	NOUN
ftr-413	787	17	annuity	annuity	NOUN
ftr-413	787	18	contracts	contract	NOUN
ftr-413	787	19	was	be	AUX
ftr-413	787	20	valid	valid	ADJ
ftr-413	787	21	and	and	CCONJ
ftr-413	787	22	thus	thus	ADV
ftr-413	787	23	constituted	constitute	VERB
ftr-413	787	24	a	a	DET
ftr-413	787	25	distribution	distribution	NOUN
ftr-413	787	26	to	to	ADP
ftr-413	787	27	the	the	DET
ftr-413	787	28	taxpayer	taxpayer	NOUN
ftr-413	787	29	under	under	ADP
ftr-413	787	30	§	§	PROPN
ftr-413	787	31	72(p)(1	72(p)(1	NUM
ftr-413	787	32	)	)	PUNCT
ftr-413	787	33	.	.	PUNCT
ftr-413	788	1	8	8	X
ftr-413	788	2	.	.	PUNCT
ftr-413	788	3	cumulative	cumulative	ADJ
ftr-413	788	4	list	list	NOUN
ftr-413	788	5	of	of	ADP
ftr-413	788	6	changes	change	NOUN
ftr-413	788	7	in	in	ADP
ftr-413	788	8	plan	plan	NOUN
ftr-413	788	9	qualification	qualification	NOUN
ftr-413	788	10	requirements	requirement	NOUN
ftr-413	788	11	.	.	PUNCT
ftr-413	789	1	notice	notice	VERB
ftr-413	789	2	2004	2004	NUM
ftr-413	789	3	-	-	SYM
ftr-413	789	4	84	84	NUM
ftr-413	789	5	,	,	PUNCT
ftr-413	789	6	2004	2004	NUM
ftr-413	789	7	-	-	SYM
ftr-413	789	8	52	52	NUM
ftr-413	789	9	i.r.b	i.r.b	NOUN
ftr-413	789	10	.	.	PUNCT
ftr-413	790	1	(	(	PUNCT
ftr-413	790	2	12/14/04	12/14/04	PROPN
ftr-413	790	3	)	)	PUNCT
ftr-413	790	4	.	.	PUNCT
ftr-413	791	1	this	this	DET
ftr-413	791	2	notice	notice	NOUN
ftr-413	791	3	contains	contain	VERB
ftr-413	791	4	the	the	DET
ftr-413	791	5	2004	2004	NUM
ftr-413	791	6	cumulative	cumulative	ADJ
ftr-413	791	7	list	list	NOUN
ftr-413	791	8	of	of	ADP
ftr-413	791	9	changes	change	NOUN
ftr-413	791	10	in	in	ADP
ftr-413	791	11	plan	plan	NOUN
ftr-413	791	12	qualification	qualification	NOUN
ftr-413	791	13	requirements	requirement	NOUN
ftr-413	791	14	,	,	PUNCT
ftr-413	791	15	which	which	PRON
ftr-413	791	16	reflects	reflect	VERB
ftr-413	791	17	changes	change	NOUN
ftr-413	791	18	to	to	PART
ftr-413	791	19	plan	plan	VERB
ftr-413	791	20	qualification	qualification	NOUN
ftr-413	791	21	requirements	requirement	NOUN
ftr-413	791	22	and	and	CCONJ
ftr-413	791	23	remedial	remedial	ADJ
ftr-413	791	24	amendment	amendment	NOUN
ftr-413	791	25	periods	period	NOUN
ftr-413	791	26	.	.	PUNCT
ftr-413	792	1	2005	2005	NUM
ftr-413	792	2	]	]	PUNCT
ftr-413	792	3	recent	recent	ADJ
ftr-413	792	4	developments	development	NOUN
ftr-413	792	5	in	in	ADP
ftr-413	792	6	federal	federal	ADJ
ftr-413	792	7	income	income	NOUN
ftr-413	792	8	taxation	taxation	NOUN
ftr-413	792	9	77	77	NUM
ftr-413	792	10	9	9	NUM
ftr-413	792	11	.	.	PUNCT
ftr-413	792	12	comprehensive	comprehensive	ADJ
ftr-413	792	13	final	final	ADJ
ftr-413	792	14	regulations	regulation	NOUN
ftr-413	792	15	on	on	ADP
ftr-413	792	16	matching	match	VERB
ftr-413	792	17	contributions	contribution	NOUN
ftr-413	792	18	and	and	CCONJ
ftr-413	792	19	employee	employee	NOUN
ftr-413	792	20	contributions	contribution	NOUN
ftr-413	792	21	to	to	ADP
ftr-413	792	22	401(k	401(k	NOUN
ftr-413	792	23	)	)	PUNCT
ftr-413	792	24	plans	plan	NOUN
ftr-413	792	25	update	update	VERB
ftr-413	792	26	the	the	DET
ftr-413	792	27	final	final	ADJ
ftr-413	792	28	regulations	regulation	NOUN
ftr-413	792	29	issued	issue	VERB
ftr-413	792	30	in	in	ADP
ftr-413	792	31	1991	1991	NUM
ftr-413	792	32	.	.	PUNCT
ftr-413	793	1	t.d	t.d	PROPN
ftr-413	793	2	.	.	PROPN
ftr-413	793	3	9169	9169	NUM
ftr-413	793	4	,	,	PUNCT
ftr-413	794	1	retirement	retirement	NOUN
ftr-413	794	2	plans	plan	NOUN
ftr-413	794	3	;	;	PUNCT
ftr-413	794	4	cash	cash	NOUN
ftr-413	794	5	or	or	CCONJ
ftr-413	794	6	deferred	deferred	ADJ
ftr-413	794	7	arrangements	arrangement	NOUN
ftr-413	794	8	under	under	ADP
ftr-413	794	9	section	section	NOUN
ftr-413	794	10	401(k	401(k	PROPN
ftr-413	794	11	)	)	PUNCT
ftr-413	794	12	and	and	CCONJ
ftr-413	794	13	matching	match	VERB
ftr-413	794	14	contributions	contribution	NOUN
ftr-413	794	15	or	or	CCONJ
ftr-413	794	16	employee	employee	NOUN
ftr-413	794	17	contributions	contribution	NOUN
ftr-413	794	18	under	under	ADP
ftr-413	794	19	section	section	NOUN
ftr-413	794	20	401(m	401(m	PROPN
ftr-413	794	21	)	)	PUNCT
ftr-413	794	22	regulations	regulation	NOUN
ftr-413	794	23	,	,	PUNCT
ftr-413	794	24	69	69	NUM
ftr-413	794	25	f.r	f.r	NOUN
ftr-413	794	26	.	.	PROPN
ftr-413	794	27	78144	78144	NUM
ftr-413	794	28	(	(	PUNCT
ftr-413	794	29	12/29/04	12/29/04	NUM
ftr-413	794	30	)	)	PUNCT
ftr-413	794	31	.	.	PUNCT
ftr-413	795	1	these	these	PRON
ftr-413	795	2	are	be	AUX
ftr-413	795	3	comprehensive	comprehensive	ADJ
ftr-413	795	4	final	final	ADJ
ftr-413	795	5	regulations	regulation	NOUN
ftr-413	795	6	that	that	PRON
ftr-413	795	7	provide	provide	VERB
ftr-413	795	8	guidance	guidance	NOUN
ftr-413	795	9	on	on	ADP
ftr-413	795	10	the	the	DET
ftr-413	795	11	requirements	requirement	NOUN
ftr-413	795	12	(	(	PUNCT
ftr-413	795	13	including	include	VERB
ftr-413	795	14	the	the	DET
ftr-413	795	15	nondiscrimination	nondiscrimination	NOUN
ftr-413	795	16	requirements	requirement	NOUN
ftr-413	795	17	)	)	PUNCT
ftr-413	795	18	for	for	ADP
ftr-413	795	19	cash	cash	NOUN
ftr-413	795	20	or	or	CCONJ
ftr-413	795	21	deferred	deferred	ADJ
ftr-413	795	22	arrangements	arrangement	NOUN
ftr-413	795	23	under	under	ADP
ftr-413	795	24	§	§	PROPN
ftr-413	795	25	401(k	401(k	PROPN
ftr-413	795	26	)	)	PUNCT
ftr-413	795	27	and	and	CCONJ
ftr-413	795	28	for	for	ADP
ftr-413	795	29	matching	match	VERB
ftr-413	795	30	contributions	contribution	NOUN
ftr-413	795	31	and	and	CCONJ
ftr-413	795	32	employee	employee	NOUN
ftr-413	795	33	contributions	contribution	NOUN
ftr-413	795	34	under	under	ADP
ftr-413	795	35	§	§	PROPN
ftr-413	795	36	401(m	401(m	PROPN
ftr-413	795	37	)	)	PUNCT
ftr-413	795	38	.	.	PUNCT
ftr-413	796	1	a.	a.	NOUN
ftr-413	797	1	“	"	PUNCT
ftr-413	797	2	mr	mr	PROPN
ftr-413	797	3	.	.	PROPN
ftr-413	797	4	gotbucks	gotbuck	NOUN
ftr-413	797	5	,	,	PUNCT
ftr-413	797	6	meet	meet	VERB
ftr-413	797	7	senator	senator	PROPN
ftr-413	797	8	roth	roth	PROPN
ftr-413	797	9	.	.	PUNCT
ftr-413	797	10	”	"	PUNCT
ftr-413	797	11	reg-15235404	reg-15235404	NOUN
ftr-413	797	12	,	,	PUNCT
ftr-413	797	13	designated	designate	VERB
ftr-413	797	14	roth	roth	NOUN
ftr-413	797	15	contributions	contribution	NOUN
ftr-413	797	16	to	to	ADP
ftr-413	797	17	cash	cash	NOUN
ftr-413	797	18	or	or	CCONJ
ftr-413	797	19	deferred	deferred	ADJ
ftr-413	797	20	arrangements	arrangement	NOUN
ftr-413	797	21	under	under	ADP
ftr-413	797	22	section	section	NOUN
ftr-413	797	23	401(k	401(k	PROPN
ftr-413	797	24	)	)	PUNCT
ftr-413	797	25	,	,	PUNCT
ftr-413	797	26	70	70	NUM
ftr-413	797	27	f.r	f.r	PROPN
ftr-413	797	28	.	.	PROPN
ftr-413	797	29	10062	10062	NUM
ftr-413	797	30	-	-	SYM
ftr-413	797	31	02	02	NUM
ftr-413	797	32	(	(	PUNCT
ftr-413	797	33	3/2/05	3/2/05	NUM
ftr-413	797	34	)	)	PUNCT
ftr-413	797	35	.	.	PUNCT
ftr-413	798	1	proposed	propose	VERB
ftr-413	798	2	regulations	regulation	NOUN
ftr-413	798	3	relating	relate	VERB
ftr-413	798	4	to	to	ADP
ftr-413	798	5	an	an	DET
ftr-413	798	6	election	election	NOUN
ftr-413	798	7	under	under	ADP
ftr-413	798	8	§	§	PROPN
ftr-413	798	9	402a	402a	NOUN
ftr-413	798	10	that	that	PRON
ftr-413	798	11	will	will	AUX
ftr-413	798	12	be	be	AUX
ftr-413	798	13	available	available	ADJ
ftr-413	798	14	beginning	begin	VERB
ftr-413	798	15	in	in	ADP
ftr-413	798	16	2006	2006	NUM
ftr-413	798	17	for	for	SCONJ
ftr-413	798	18	employees	employee	NOUN
ftr-413	798	19	to	to	PART
ftr-413	798	20	designate	designate	VERB
ftr-413	798	21	contributions	contribution	NOUN
ftr-413	798	22	to	to	ADP
ftr-413	798	23	a	a	DET
ftr-413	798	24	401(k	401(k	PROPN
ftr-413	798	25	)	)	PUNCT
ftr-413	798	26	plan	plan	NOUN
ftr-413	798	27	made	make	VERB
ftr-413	798	28	under	under	ADP
ftr-413	798	29	a	a	DET
ftr-413	798	30	qualified	qualified	ADJ
ftr-413	798	31	cash	cash	NOUN
ftr-413	798	32	-	-	PUNCT
ftr-413	798	33	or	or	CCONJ
ftr-413	798	34	-	-	PUNCT
ftr-413	798	35	deferred	defer	VERB
ftr-413	798	36	arrangement	arrangement	NOUN
ftr-413	798	37	as	as	ADP
ftr-413	798	38	roth	roth	PROPN
ftr-413	798	39	contributions	contribution	NOUN
ftr-413	798	40	.	.	PUNCT
ftr-413	799	1	these	these	DET
ftr-413	799	2	contributions	contribution	NOUN
ftr-413	799	3	will	will	AUX
ftr-413	799	4	be	be	AUX
ftr-413	799	5	currently	currently	ADV
ftr-413	799	6	includible	includible	ADJ
ftr-413	799	7	in	in	ADP
ftr-413	799	8	gross	gross	ADJ
ftr-413	799	9	income	income	NOUN
ftr-413	799	10	but	but	CCONJ
ftr-413	799	11	qualified	qualified	ADJ
ftr-413	799	12	distributions	distribution	NOUN
ftr-413	799	13	will	will	AUX
ftr-413	799	14	be	be	AUX
ftr-413	799	15	excludable	excludable	ADJ
ftr-413	799	16	from	from	ADP
ftr-413	799	17	gross	gross	ADJ
ftr-413	799	18	income	income	NOUN
ftr-413	799	19	.	.	PUNCT
ftr-413	800	1	c.	c.	PROPN
ftr-413	800	2	nonqualified	nonqualifie	VERB
ftr-413	800	3	deferred	defer	VERB
ftr-413	800	4	compensation	compensation	NOUN
ftr-413	800	5	,	,	PUNCT
ftr-413	800	6	section	section	NOUN
ftr-413	800	7	83	83	NUM
ftr-413	800	8	,	,	PUNCT
ftr-413	800	9	and	and	CCONJ
ftr-413	800	10	stock	stock	NOUN
ftr-413	800	11	options	option	NOUN
ftr-413	800	12	1	1	NUM
ftr-413	800	13	.	.	PUNCT
ftr-413	801	1	the	the	DET
ftr-413	801	2	irs	irs	PROPN
ftr-413	801	3	says	say	VERB
ftr-413	801	4	that	that	SCONJ
ftr-413	801	5	the	the	DET
ftr-413	801	6	modification	modification	NOUN
ftr-413	801	7	of	of	ADP
ftr-413	801	8	a	a	DET
ftr-413	801	9	recourse	recourse	NOUN
ftr-413	801	10	note	note	NOUN
ftr-413	801	11	given	give	VERB
ftr-413	801	12	by	by	ADP
ftr-413	801	13	an	an	DET
ftr-413	801	14	employee	employee	NOUN
ftr-413	801	15	upon	upon	SCONJ
ftr-413	801	16	the	the	DET
ftr-413	801	17	exercise	exercise	NOUN
ftr-413	801	18	of	of	ADP
ftr-413	801	19	a	a	DET
ftr-413	801	20	stock	stock	NOUN
ftr-413	801	21	option	option	NOUN
ftr-413	801	22	would	would	AUX
ftr-413	801	23	result	result	VERB
ftr-413	801	24	in	in	ADP
ftr-413	801	25	compensation	compensation	NOUN
ftr-413	801	26	income	income	NOUN
ftr-413	801	27	,	,	PUNCT
ftr-413	801	28	not	not	PART
ftr-413	801	29	discharge	discharge	VERB
ftr-413	801	30	of	of	ADP
ftr-413	801	31	indebtedness	indebtedness	NOUN
ftr-413	801	32	income	income	NOUN
ftr-413	801	33	.	.	PUNCT
ftr-413	802	1	rev	rev	PROPN
ftr-413	802	2	.	.	PUNCT
ftr-413	802	3	rul	rul	PROPN
ftr-413	802	4	.	.	PUNCT
ftr-413	802	5	2004	2004	NUM
ftr-413	802	6	-	-	SYM
ftr-413	802	7	37	37	NUM
ftr-413	802	8	,	,	PUNCT
ftr-413	802	9	2004	2004	NUM
ftr-413	802	10	-	-	SYM
ftr-413	802	11	11	11	NUM
ftr-413	802	12	i.r.b	i.r.b	NOUN
ftr-413	802	13	.	.	PUNCT
ftr-413	803	1	583	583	NUM
ftr-413	803	2	(	(	PUNCT
ftr-413	803	3	2/26/04	2/26/04	NUM
ftr-413	803	4	)	)	PUNCT
ftr-413	803	5	.	.	PUNCT
ftr-413	804	1	when	when	SCONJ
ftr-413	804	2	an	an	DET
ftr-413	804	3	employee	employee	NOUN
ftr-413	804	4	exercises	exercise	VERB
ftr-413	804	5	a	a	DET
ftr-413	804	6	nonstatutory	nonstatutory	ADJ
ftr-413	804	7	stock	stock	NOUN
ftr-413	804	8	option	option	NOUN
ftr-413	804	9	by	by	ADP
ftr-413	804	10	using	use	VERB
ftr-413	804	11	a	a	DET
ftr-413	804	12	recourse	recourse	NOUN
ftr-413	804	13	note	note	NOUN
ftr-413	804	14	with	with	ADP
ftr-413	804	15	interest	interest	NOUN
ftr-413	804	16	not	not	PART
ftr-413	804	17	less	less	ADJ
ftr-413	804	18	than	than	ADP
ftr-413	804	19	the	the	DET
ftr-413	804	20	afr	afr	NOUN
ftr-413	804	21	on	on	ADP
ftr-413	804	22	the	the	DET
ftr-413	804	23	date	date	NOUN
ftr-413	804	24	the	the	DET
ftr-413	804	25	note	note	NOUN
ftr-413	804	26	is	be	AUX
ftr-413	804	27	issued	issue	VERB
ftr-413	804	28	,	,	PUNCT
ftr-413	804	29	compensation	compensation	NOUN
ftr-413	804	30	income	income	NOUN
ftr-413	804	31	is	be	AUX
ftr-413	804	32	measured	measure	VERB
ftr-413	804	33	by	by	ADP
ftr-413	804	34	the	the	DET
ftr-413	804	35	difference	difference	NOUN
ftr-413	804	36	between	between	ADP
ftr-413	804	37	the	the	DET
ftr-413	804	38	value	value	NOUN
ftr-413	804	39	of	of	ADP
ftr-413	804	40	the	the	DET
ftr-413	804	41	stock	stock	NOUN
ftr-413	804	42	and	and	CCONJ
ftr-413	804	43	the	the	DET
ftr-413	804	44	stated	state	VERB
ftr-413	804	45	principal	principal	ADJ
ftr-413	804	46	amount	amount	NOUN
ftr-413	804	47	of	of	ADP
ftr-413	804	48	the	the	DET
ftr-413	804	49	note	note	NOUN
ftr-413	804	50	.	.	PUNCT
ftr-413	805	1	if	if	SCONJ
ftr-413	805	2	,	,	PUNCT
ftr-413	805	3	in	in	ADP
ftr-413	805	4	a	a	DET
ftr-413	805	5	later	later	ADJ
ftr-413	805	6	year	year	NOUN
ftr-413	805	7	,	,	PUNCT
ftr-413	805	8	the	the	DET
ftr-413	805	9	principal	principal	ADJ
ftr-413	805	10	amount	amount	NOUN
ftr-413	805	11	of	of	ADP
ftr-413	805	12	the	the	DET
ftr-413	805	13	note	note	NOUN
ftr-413	805	14	is	be	AUX
ftr-413	805	15	reduced	reduce	VERB
ftr-413	805	16	,	,	PUNCT
ftr-413	805	17	the	the	DET
ftr-413	805	18	amount	amount	NOUN
ftr-413	805	19	of	of	ADP
ftr-413	805	20	the	the	DET
ftr-413	805	21	reduction	reduction	NOUN
ftr-413	805	22	is	be	AUX
ftr-413	805	23	treated	treat	VERB
ftr-413	805	24	as	as	ADP
ftr-413	805	25	additional	additional	ADJ
ftr-413	805	26	compensation	compensation	NOUN
ftr-413	805	27	income	income	NOUN
ftr-413	805	28	under	under	ADP
ftr-413	805	29	§	§	PROPN
ftr-413	805	30	83	83	NUM
ftr-413	805	31	,	,	PUNCT
ftr-413	805	32	not	not	PART
ftr-413	805	33	as	as	ADP
ftr-413	805	34	cancellation	cancellation	NOUN
ftr-413	805	35	of	of	ADP
ftr-413	805	36	indebtedness	indebtedness	NOUN
ftr-413	805	37	income	income	NOUN
ftr-413	805	38	under	under	ADP
ftr-413	805	39	§	§	PROPN
ftr-413	805	40	108	108	NUM
ftr-413	805	41	,	,	PUNCT
ftr-413	805	42	which	which	PRON
ftr-413	805	43	could	could	AUX
ftr-413	805	44	purportedly	purportedly	ADV
ftr-413	805	45	be	be	AUX
ftr-413	805	46	excluded	exclude	VERB
ftr-413	805	47	from	from	ADP
ftr-413	805	48	gross	gross	ADJ
ftr-413	805	49	income	income	NOUN
ftr-413	805	50	under	under	ADP
ftr-413	805	51	§	§	PROPN
ftr-413	805	52	108(e)(5	108(e)(5	NUM
ftr-413	805	53	)	)	PUNCT
ftr-413	805	54	and	and	CCONJ
ftr-413	805	55	treated	treat	VERB
ftr-413	805	56	as	as	ADP
ftr-413	805	57	a	a	DET
ftr-413	805	58	reduction	reduction	NOUN
ftr-413	805	59	in	in	ADP
ftr-413	805	60	purchase	purchase	NOUN
ftr-413	805	61	price	price	NOUN
ftr-413	805	62	.	.	PUNCT
ftr-413	806	1	the	the	DET
ftr-413	806	2	rules	rule	NOUN
ftr-413	806	3	of	of	ADP
ftr-413	806	4	reg	reg	NOUN
ftr-413	806	5	.	.	PUNCT
ftr-413	807	1	§	§	PROPN
ftr-413	807	2	1.1001	1.1001	NUM
ftr-413	807	3	-	-	SYM
ftr-413	807	4	3	3	NUM
ftr-413	807	5	are	be	AUX
ftr-413	807	6	applied	apply	VERB
ftr-413	807	7	in	in	ADP
ftr-413	807	8	determining	determine	VERB
ftr-413	807	9	whether	whether	SCONJ
ftr-413	807	10	a	a	DET
ftr-413	807	11	significant	significant	ADJ
ftr-413	807	12	modification	modification	NOUN
ftr-413	807	13	occurred	occur	VERB
ftr-413	807	14	.	.	PUNCT
ftr-413	807	15	!	!	PUNCT
ftr-413	808	1	note	note	VERB
ftr-413	808	2	denny	denny	PROPN
ftr-413	808	3	v.	v.	PROPN
ftr-413	808	4	commissioner	commissioner	PROPN
ftr-413	808	5	,	,	PUNCT
ftr-413	808	6	33	33	NUM
ftr-413	808	7	b.t.a	b.t.a	NOUN
ftr-413	808	8	.	.	NOUN
ftr-413	808	9	738	738	NUM
ftr-413	808	10	(	(	PUNCT
ftr-413	808	11	1935	1935	NUM
ftr-413	808	12	)	)	PUNCT
ftr-413	808	13	,	,	PUNCT
ftr-413	808	14	which	which	PRON
ftr-413	808	15	held	hold	VERB
ftr-413	808	16	that	that	SCONJ
ftr-413	808	17	a	a	DET
ftr-413	808	18	loan	loan	NOUN
ftr-413	808	19	that	that	PRON
ftr-413	808	20	ripened	ripen	VERB
ftr-413	808	21	into	into	ADP
ftr-413	808	22	a	a	DET
ftr-413	808	23	bonus	bonus	NOUN
ftr-413	808	24	in	in	ADP
ftr-413	808	25	a	a	DET
ftr-413	808	26	later	later	ADJ
ftr-413	808	27	year	year	NOUN
ftr-413	808	28	constituted	constitute	VERB
ftr-413	808	29	income	income	NOUN
ftr-413	808	30	in	in	ADP
ftr-413	808	31	that	that	DET
ftr-413	808	32	year	year	NOUN
ftr-413	808	33	.	.	PUNCT
ftr-413	809	1	after	after	ADP
ftr-413	809	2	so	so	ADV
ftr-413	809	3	holding	holding	NOUN
ftr-413	809	4	,	,	PUNCT
ftr-413	809	5	judge	judge	PROPN
ftr-413	809	6	arundell	arundell	PROPN
ftr-413	809	7	further	far	ADV
ftr-413	809	8	stated	state	VERB
ftr-413	809	9	:	:	PUNCT
ftr-413	809	10	“	"	PUNCT
ftr-413	809	11	the	the	DET
ftr-413	809	12	case	case	NOUN
ftr-413	809	13	here	here	ADV
ftr-413	809	14	is	be	AUX
ftr-413	809	15	much	much	ADV
ftr-413	809	16	like	like	ADP
ftr-413	809	17	that	that	PRON
ftr-413	809	18	where	where	SCONJ
ftr-413	809	19	one	one	PRON
ftr-413	809	20	receives	receive	VERB
ftr-413	809	21	as	as	ADP
ftr-413	809	22	compensation	compensation	NOUN
ftr-413	809	23	property	property	NOUN
ftr-413	809	24	encumbered	encumber	VERB
ftr-413	809	25	by	by	ADP
ftr-413	809	26	a	a	DET
ftr-413	809	27	mortgage	mortgage	NOUN
ftr-413	809	28	to	to	ADP
ftr-413	809	29	the	the	DET
ftr-413	809	30	full	full	ADJ
ftr-413	809	31	value	value	NOUN
ftr-413	809	32	of	of	ADP
ftr-413	809	33	the	the	DET
ftr-413	809	34	property	property	NOUN
ftr-413	809	35	.	.	PUNCT
ftr-413	810	1	in	in	ADP
ftr-413	810	2	that	that	DET
ftr-413	810	3	situation	situation	NOUN
ftr-413	810	4	there	there	PRON
ftr-413	810	5	would	would	AUX
ftr-413	810	6	be	be	AUX
ftr-413	810	7	no	no	DET
ftr-413	810	8	income	income	NOUN
ftr-413	810	9	in	in	ADP
ftr-413	810	10	the	the	DET
ftr-413	810	11	year	year	NOUN
ftr-413	810	12	of	of	ADP
ftr-413	810	13	the	the	DET
ftr-413	810	14	receipt	receipt	NOUN
ftr-413	810	15	.	.	PUNCT
ftr-413	811	1	upon	upon	SCONJ
ftr-413	811	2	cancellation	cancellation	NOUN
ftr-413	811	3	of	of	ADP
ftr-413	811	4	the	the	DET
ftr-413	811	5	mortgage	mortgage	NOUN
ftr-413	811	6	by	by	ADP
ftr-413	811	7	the	the	DET
ftr-413	811	8	transferor	transferor	NOUN
ftr-413	811	9	in	in	ADP
ftr-413	811	10	a	a	DET
ftr-413	811	11	subsequent	subsequent	ADJ
ftr-413	811	12	year	year	NOUN
ftr-413	811	13	there	there	PRON
ftr-413	811	14	would	would	AUX
ftr-413	811	15	be	be	AUX
ftr-413	811	16	income	income	NOUN
ftr-413	811	17	to	to	ADP
ftr-413	811	18	the	the	DET
ftr-413	811	19	recipient	recipient	NOUN
ftr-413	811	20	,	,	PUNCT
ftr-413	811	21	and	and	CCONJ
ftr-413	811	22	the	the	DET
ftr-413	811	23	result	result	NOUN
ftr-413	811	24	would	would	AUX
ftr-413	811	25	be	be	AUX
ftr-413	811	26	the	the	DET
ftr-413	811	27	same	same	ADJ
ftr-413	811	28	whether	whether	SCONJ
ftr-413	811	29	the	the	DET
ftr-413	811	30	cancellation	cancellation	NOUN
ftr-413	811	31	be	be	AUX
ftr-413	811	32	regarded	regard	VERB
ftr-413	811	33	as	as	ADP
ftr-413	811	34	the	the	DET
ftr-413	811	35	forgiving	forgiving	NOUN
ftr-413	811	36	of	of	ADP
ftr-413	811	37	indebtedness	indebtedness	NOUN
ftr-413	811	38	or	or	CCONJ
ftr-413	811	39	as	as	ADP
ftr-413	811	40	property	property	NOUN
ftr-413	811	41	then	then	ADV
ftr-413	811	42	freed	free	VERB
ftr-413	811	43	for	for	ADP
ftr-413	811	44	the	the	DET
ftr-413	811	45	first	first	ADJ
ftr-413	811	46	time	time	NOUN
ftr-413	811	47	from	from	ADP
ftr-413	811	48	restriction	restriction	NOUN
ftr-413	811	49	on	on	ADP
ftr-413	811	50	use	use	NOUN
ftr-413	811	51	.	.	PUNCT
ftr-413	811	52	”	"	PUNCT
ftr-413	812	1	78	78	NUM
ftr-413	812	2	florida	florida	PROPN
ftr-413	812	3	tax	tax	NOUN
ftr-413	812	4	review	review	NOUN
ftr-413	813	1	[	[	X
ftr-413	813	2	vol.7	vol.7	NOUN
ftr-413	813	3	:	:	PUNCT
ftr-413	813	4	si	si	PROPN
ftr-413	813	5	2	2	NUM
ftr-413	813	6	.	.	PUNCT
ftr-413	813	7	section	section	NOUN
ftr-413	813	8	885	885	NUM
ftr-413	813	9	of	of	ADP
ftr-413	813	10	the	the	DET
ftr-413	813	11	american	american	ADJ
ftr-413	813	12	jobs	jobs	PROPN
ftr-413	813	13	creation	creation	PROPN
ftr-413	813	14	act	act	NOUN
ftr-413	813	15	of	of	ADP
ftr-413	813	16	2004	2004	NUM
ftr-413	813	17	adds	add	VERB
ftr-413	813	18	new	new	ADJ
ftr-413	813	19	§	§	PROPN
ftr-413	813	20	409a	409a	PROPN
ftr-413	813	21	which	which	PRON
ftr-413	813	22	significantly	significantly	ADV
ftr-413	813	23	modifies	modify	VERB
ftr-413	813	24	the	the	DET
ftr-413	813	25	taxation	taxation	NOUN
ftr-413	813	26	of	of	ADP
ftr-413	813	27	nonqualified	nonqualified	ADJ
ftr-413	813	28	deferred	defer	VERB
ftr-413	813	29	compensation	compensation	NOUN
ftr-413	813	30	plans	plan	NOUN
ftr-413	813	31	for	for	ADP
ftr-413	813	32	amounts	amount	NOUN
ftr-413	813	33	deferred	defer	VERB
ftr-413	813	34	after	after	ADP
ftr-413	813	35	2004	2004	NUM
ftr-413	813	36	(	(	PUNCT
ftr-413	813	37	a	a	NOUN
ftr-413	813	38	)	)	PUNCT
ftr-413	813	39	by	by	ADP
ftr-413	813	40	requiring	require	VERB
ftr-413	813	41	that	that	SCONJ
ftr-413	813	42	deferred	defer	VERB
ftr-413	813	43	compensation	compensation	NOUN
ftr-413	813	44	may	may	AUX
ftr-413	813	45	not	not	PART
ftr-413	813	46	be	be	AUX
ftr-413	813	47	distributed	distribute	VERB
ftr-413	813	48	earlier	early	ADV
ftr-413	813	49	than	than	ADP
ftr-413	813	50	separation	separation	NOUN
ftr-413	813	51	from	from	ADP
ftr-413	813	52	service	service	NOUN
ftr-413	813	53	,	,	PUNCT
ftr-413	813	54	disability	disability	NOUN
ftr-413	813	55	,	,	PUNCT
ftr-413	813	56	death	death	NOUN
ftr-413	813	57	,	,	PUNCT
ftr-413	813	58	a	a	DET
ftr-413	813	59	specified	specified	ADJ
ftr-413	813	60	time	time	NOUN
ftr-413	813	61	(	(	PUNCT
ftr-413	813	62	or	or	CCONJ
ftr-413	813	63	pursuant	pursuant	ADJ
ftr-413	813	64	to	to	ADP
ftr-413	813	65	a	a	DET
ftr-413	813	66	fixed	fix	VERB
ftr-413	813	67	schedule	schedule	NOUN
ftr-413	813	68	)	)	PUNCT
ftr-413	813	69	,	,	PUNCT
ftr-413	813	70	on	on	ADP
ftr-413	813	71	change	change	NOUN
ftr-413	813	72	of	of	ADP
ftr-413	813	73	control	control	NOUN
ftr-413	813	74	(	(	PUNCT
ftr-413	813	75	to	to	PART
ftr-413	813	76	be	be	AUX
ftr-413	813	77	defined	define	VERB
ftr-413	813	78	in	in	ADP
ftr-413	813	79	regulations	regulation	NOUN
ftr-413	813	80	)	)	PUNCT
ftr-413	813	81	or	or	CCONJ
ftr-413	813	82	“	"	PUNCT
ftr-413	813	83	the	the	DET
ftr-413	813	84	occurrence	occurrence	NOUN
ftr-413	813	85	of	of	ADP
ftr-413	813	86	an	an	DET
ftr-413	813	87	unforeseeable	unforeseeable	ADJ
ftr-413	813	88	emergency	emergency	NOUN
ftr-413	813	89	;	;	PUNCT
ftr-413	813	90	”	"	PUNCT
ftr-413	813	91	(	(	PUNCT
ftr-413	813	92	b	b	X
ftr-413	813	93	)	)	PUNCT
ftr-413	813	94	by	by	ADP
ftr-413	813	95	requiring	require	VERB
ftr-413	813	96	that	that	SCONJ
ftr-413	813	97	the	the	DET
ftr-413	813	98	first	first	ADJ
ftr-413	813	99	deferral	deferral	ADJ
ftr-413	813	100	election	election	NOUN
ftr-413	813	101	be	be	AUX
ftr-413	813	102	made	make	VERB
ftr-413	813	103	before	before	ADP
ftr-413	813	104	the	the	DET
ftr-413	813	105	beginning	beginning	NOUN
ftr-413	813	106	of	of	ADP
ftr-413	813	107	the	the	DET
ftr-413	813	108	year	year	NOUN
ftr-413	813	109	in	in	ADP
ftr-413	813	110	which	which	PRON
ftr-413	813	111	the	the	DET
ftr-413	813	112	services	service	NOUN
ftr-413	813	113	are	be	AUX
ftr-413	813	114	performed	perform	VERB
ftr-413	813	115	(	(	PUNCT
ftr-413	813	116	or	or	CCONJ
ftr-413	813	117	,	,	PUNCT
ftr-413	813	118	if	if	SCONJ
ftr-413	813	119	contingent	contingent	ADJ
ftr-413	813	120	compensation	compensation	NOUN
ftr-413	813	121	,	,	PUNCT
ftr-413	813	122	at	at	ADP
ftr-413	813	123	least	least	ADJ
ftr-413	813	124	six	six	NUM
ftr-413	813	125	months	month	NOUN
ftr-413	813	126	before	before	ADP
ftr-413	813	127	the	the	DET
ftr-413	813	128	end	end	NOUN
ftr-413	813	129	of	of	ADP
ftr-413	813	130	the	the	DET
ftr-413	813	131	year	year	NOUN
ftr-413	813	132	in	in	ADP
ftr-413	813	133	which	which	PRON
ftr-413	813	134	the	the	DET
ftr-413	813	135	services	service	NOUN
ftr-413	813	136	are	be	AUX
ftr-413	813	137	performed	perform	VERB
ftr-413	813	138	)	)	PUNCT
ftr-413	813	139	,	,	PUNCT
ftr-413	813	140	and	and	CCONJ
ftr-413	813	141	(	(	PUNCT
ftr-413	813	142	c	c	NOUN
ftr-413	813	143	)	)	PUNCT
ftr-413	813	144	by	by	ADP
ftr-413	813	145	prohibiting	prohibit	VERB
ftr-413	813	146	acceleration	acceleration	NOUN
ftr-413	813	147	of	of	ADP
ftr-413	813	148	benefits	benefit	NOUN
ftr-413	813	149	except	except	SCONJ
ftr-413	813	150	as	as	SCONJ
ftr-413	813	151	permitted	permit	VERB
ftr-413	813	152	by	by	ADP
ftr-413	813	153	regulations	regulation	NOUN
ftr-413	813	154	.	.	PUNCT
ftr-413	814	1	changes	change	NOUN
ftr-413	814	2	in	in	ADP
ftr-413	814	3	the	the	DET
ftr-413	814	4	time	time	NOUN
ftr-413	814	5	and	and	CCONJ
ftr-413	814	6	form	form	NOUN
ftr-413	814	7	of	of	ADP
ftr-413	814	8	distribution	distribution	NOUN
ftr-413	814	9	,	,	PUNCT
ftr-413	814	10	so	so	ADV
ftr-413	814	11	-	-	PUNCT
ftr-413	814	12	called	call	VERB
ftr-413	814	13	“	"	PUNCT
ftr-413	814	14	second	second	ADJ
ftr-413	814	15	[	[	X
ftr-413	814	16	deferral	deferral	ADJ
ftr-413	814	17	]	]	PUNCT
ftr-413	814	18	elections	election	NOUN
ftr-413	814	19	”	"	PUNCT
ftr-413	814	20	will	will	AUX
ftr-413	814	21	have	have	VERB
ftr-413	814	22	to	to	PART
ftr-413	814	23	be	be	AUX
ftr-413	814	24	made	make	VERB
ftr-413	814	25	at	at	ADP
ftr-413	814	26	least	least	ADV
ftr-413	814	27	twelve	twelve	NUM
ftr-413	814	28	months	month	NOUN
ftr-413	814	29	before	before	SCONJ
ftr-413	814	30	the	the	DET
ftr-413	814	31	payment	payment	NOUN
ftr-413	814	32	was	be	AUX
ftr-413	814	33	to	to	PART
ftr-413	814	34	have	have	AUX
ftr-413	814	35	been	be	AUX
ftr-413	814	36	made	make	VERB
ftr-413	814	37	,	,	PUNCT
ftr-413	814	38	and	and	CCONJ
ftr-413	814	39	must	must	AUX
ftr-413	814	40	postpone	postpone	VERB
ftr-413	814	41	the	the	DET
ftr-413	814	42	payment	payment	NOUN
ftr-413	814	43	for	for	ADP
ftr-413	814	44	at	at	ADV
ftr-413	814	45	least	least	ADV
ftr-413	814	46	five	five	NUM
ftr-413	814	47	years	year	NOUN
ftr-413	814	48	from	from	ADP
ftr-413	814	49	the	the	DET
ftr-413	814	50	date	date	NOUN
ftr-413	814	51	it	it	PRON
ftr-413	814	52	otherwise	otherwise	ADV
ftr-413	814	53	would	would	AUX
ftr-413	814	54	have	have	AUX
ftr-413	814	55	been	be	AUX
ftr-413	814	56	made	make	VERB
ftr-413	814	57	.	.	PUNCT
ftr-413	815	1	additionally	additionally	ADV
ftr-413	815	2	,	,	PUNCT
ftr-413	815	3	offshore	offshore	ADV
ftr-413	815	4	rabbi	rabbi	ADJ
ftr-413	815	5	trusts	trust	NOUN
ftr-413	815	6	are	be	AUX
ftr-413	815	7	not	not	PART
ftr-413	815	8	permitted	permit	VERB
ftr-413	815	9	.	.	PUNCT
ftr-413	815	10	!	!	PUNCT
ftr-413	816	1	violations	violation	NOUN
ftr-413	816	2	of	of	ADP
ftr-413	816	3	these	these	DET
ftr-413	816	4	rules	rule	NOUN
ftr-413	816	5	would	would	AUX
ftr-413	816	6	make	make	VERB
ftr-413	816	7	immediately	immediately	ADV
ftr-413	816	8	taxable	taxable	ADJ
ftr-413	816	9	all	all	DET
ftr-413	816	10	amounts	amount	NOUN
ftr-413	816	11	not	not	PART
ftr-413	816	12	subject	subject	ADJ
ftr-413	816	13	to	to	ADP
ftr-413	816	14	a	a	DET
ftr-413	816	15	substantial	substantial	ADJ
ftr-413	816	16	risk	risk	NOUN
ftr-413	816	17	of	of	ADP
ftr-413	816	18	forfeiture	forfeiture	NOUN
ftr-413	816	19	,	,	PUNCT
ftr-413	816	20	plus	plus	CCONJ
ftr-413	816	21	interest	interest	NOUN
ftr-413	816	22	at	at	ADP
ftr-413	816	23	one	one	NUM
ftr-413	816	24	percentage	percentage	NOUN
ftr-413	816	25	point	point	NOUN
ftr-413	816	26	above	above	ADP
ftr-413	816	27	the	the	DET
ftr-413	816	28	underpayment	underpayment	ADJ
ftr-413	816	29	rate	rate	NOUN
ftr-413	816	30	plus	plus	CCONJ
ftr-413	816	31	additional	additional	ADJ
ftr-413	816	32	tax	tax	NOUN
ftr-413	816	33	of	of	ADP
ftr-413	816	34	20	20	NUM
ftr-413	816	35	percent	percent	NOUN
ftr-413	816	36	of	of	ADP
ftr-413	816	37	the	the	DET
ftr-413	816	38	amount	amount	NOUN
ftr-413	816	39	improperly	improperly	ADV
ftr-413	816	40	deferred	defer	VERB
ftr-413	816	41	.	.	PUNCT
ftr-413	816	42	!	!	PUNCT
ftr-413	817	1	even	even	ADV
ftr-413	817	2	more	more	ADV
ftr-413	817	3	restrictive	restrictive	ADJ
ftr-413	817	4	special	special	ADJ
ftr-413	817	5	rules	rule	NOUN
ftr-413	817	6	apply	apply	VERB
ftr-413	817	7	to	to	ADP
ftr-413	817	8	officers	officer	NOUN
ftr-413	817	9	,	,	PUNCT
ftr-413	817	10	directors	director	NOUN
ftr-413	817	11	and	and	CCONJ
ftr-413	817	12	ten	ten	NUM
ftr-413	817	13	-	-	PUNCT
ftr-413	817	14	percent	percent	NOUN
ftr-413	817	15	shareholders	shareholder	NOUN
ftr-413	817	16	of	of	ADP
ftr-413	817	17	publicly	publicly	ADV
ftr-413	817	18	-	-	PUNCT
ftr-413	817	19	held	hold	VERB
ftr-413	817	20	corporations	corporation	NOUN
ftr-413	817	21	and	and	CCONJ
ftr-413	817	22	to	to	ADP
ftr-413	817	23	persons	person	NOUN
ftr-413	817	24	holding	hold	VERB
ftr-413	817	25	the	the	DET
ftr-413	817	26	same	same	ADJ
ftr-413	817	27	positions	position	NOUN
ftr-413	817	28	in	in	ADP
ftr-413	817	29	non	non	ADJ
ftr-413	817	30	-	-	ADJ
ftr-413	817	31	publicly	publicly	ADV
ftr-413	817	32	held	hold	VERB
ftr-413	817	33	corporations	corporation	NOUN
ftr-413	817	34	.	.	PUNCT
ftr-413	817	35	!	!	PUNCT
ftr-413	818	1	these	these	DET
ftr-413	818	2	new	new	ADJ
ftr-413	818	3	rules	rule	NOUN
ftr-413	818	4	do	do	AUX
ftr-413	818	5	not	not	PART
ftr-413	818	6	apply	apply	VERB
ftr-413	818	7	to	to	ADP
ftr-413	818	8	nonqualified	nonqualifie	VERB
ftr-413	818	9	stock	stock	NOUN
ftr-413	818	10	options	option	NOUN
ftr-413	818	11	,	,	PUNCT
ftr-413	818	12	incentive	incentive	NOUN
ftr-413	818	13	stock	stock	NOUN
ftr-413	818	14	options	option	NOUN
ftr-413	818	15	and	and	CCONJ
ftr-413	818	16	employee	employee	NOUN
ftr-413	818	17	stock	stock	NOUN
ftr-413	818	18	purchase	purchase	NOUN
ftr-413	818	19	plans	plan	NOUN
ftr-413	818	20	,	,	PUNCT
ftr-413	818	21	but	but	CCONJ
ftr-413	818	22	apparently	apparently	ADV
ftr-413	818	23	do	do	AUX
ftr-413	818	24	apply	apply	VERB
ftr-413	818	25	to	to	ADP
ftr-413	818	26	stock	stock	NOUN
ftr-413	818	27	appreciation	appreciation	NOUN
ftr-413	818	28	rights	right	NOUN
ftr-413	818	29	.	.	PUNCT
ftr-413	818	30	!	!	PUNCT
ftr-413	819	1	benefits	benefit	NOUN
ftr-413	819	2	earned	earn	VERB
ftr-413	819	3	through	through	ADP
ftr-413	819	4	the	the	DET
ftr-413	819	5	end	end	NOUN
ftr-413	819	6	of	of	ADP
ftr-413	819	7	2004	2004	NUM
ftr-413	819	8	are	be	AUX
ftr-413	819	9	grandfathered	grandfathere	VERB
ftr-413	819	10	if	if	SCONJ
ftr-413	819	11	the	the	DET
ftr-413	819	12	plan	plan	NOUN
ftr-413	819	13	complied	comply	VERB
ftr-413	819	14	with	with	ADP
ftr-413	819	15	prior	prior	ADJ
ftr-413	819	16	law	law	NOUN
ftr-413	819	17	and	and	CCONJ
ftr-413	819	18	it	it	PRON
ftr-413	819	19	was	be	AUX
ftr-413	819	20	not	not	PART
ftr-413	819	21	materially	materially	ADV
ftr-413	819	22	modified	modify	VERB
ftr-413	819	23	after	after	ADP
ftr-413	819	24	10/3/04	10/3/04	NUM
ftr-413	819	25	.	.	PUNCT
ftr-413	819	26	a.	a.	NOUN
ftr-413	819	27	section	section	PROPN
ftr-413	819	28	409a	409a	PROPN
ftr-413	819	29	guidance	guidance	NOUN
ftr-413	819	30	provides	provide	VERB
ftr-413	819	31	transition	transition	NOUN
ftr-413	819	32	rules	rule	NOUN
ftr-413	819	33	and	and	CCONJ
ftr-413	819	34	excludes	exclude	VERB
ftr-413	819	35	stock	stock	NOUN
ftr-413	819	36	appreciation	appreciation	NOUN
ftr-413	819	37	rights	right	NOUN
ftr-413	819	38	from	from	ADP
ftr-413	819	39	the	the	DET
ftr-413	819	40	purview	purview	NOUN
ftr-413	819	41	of	of	ADP
ftr-413	819	42	that	that	DET
ftr-413	819	43	section	section	NOUN
ftr-413	819	44	.	.	PUNCT
ftr-413	820	1	notice	notice	VERB
ftr-413	820	2	2005	2005	NUM
ftr-413	820	3	-	-	SYM
ftr-413	820	4	1	1	NUM
ftr-413	820	5	,	,	PUNCT
ftr-413	820	6	2005	2005	NUM
ftr-413	820	7	-	-	SYM
ftr-413	820	8	02	02	NUM
ftr-413	820	9	i.r.b	i.r.b	NOUN
ftr-413	820	10	.	.	PUNCT
ftr-413	821	1	274	274	NUM
ftr-413	821	2	(	(	PUNCT
ftr-413	821	3	12/20/24	12/20/24	NUM
ftr-413	821	4	)	)	PUNCT
ftr-413	821	5	.	.	PUNCT
ftr-413	822	1	this	this	DET
ftr-413	822	2	notice	notice	NOUN
ftr-413	822	3	provides	provide	VERB
ftr-413	822	4	in	in	ADP
ftr-413	822	5	q&a	q&a	PROPN
ftr-413	822	6	form	form	NOUN
ftr-413	822	7	the	the	DET
ftr-413	822	8	first	first	ADJ
ftr-413	822	9	part	part	NOUN
ftr-413	822	10	of	of	ADP
ftr-413	822	11	what	what	PRON
ftr-413	822	12	is	be	AUX
ftr-413	822	13	intended	intend	VERB
ftr-413	822	14	to	to	PART
ftr-413	822	15	be	be	AUX
ftr-413	822	16	a	a	DET
ftr-413	822	17	series	series	NOUN
ftr-413	822	18	of	of	ADP
ftr-413	822	19	guidance	guidance	NOUN
ftr-413	822	20	with	with	ADP
ftr-413	822	21	respect	respect	NOUN
ftr-413	822	22	to	to	ADP
ftr-413	822	23	the	the	DET
ftr-413	822	24	application	application	NOUN
ftr-413	822	25	of	of	ADP
ftr-413	822	26	§	§	PROPN
ftr-413	822	27	409a	409a	PROPN
ftr-413	822	28	.	.	PUNCT
ftr-413	823	1	significant	significant	ADJ
ftr-413	823	2	is	be	AUX
ftr-413	823	3	the	the	DET
ftr-413	823	4	exclusion	exclusion	NOUN
ftr-413	823	5	of	of	ADP
ftr-413	823	6	stock	stock	NOUN
ftr-413	823	7	appreciation	appreciation	NOUN
ftr-413	823	8	rights	right	NOUN
ftr-413	823	9	from	from	ADP
ftr-413	823	10	coverage	coverage	NOUN
ftr-413	823	11	by	by	ADP
ftr-413	823	12	§	§	PROPN
ftr-413	823	13	409a	409a	PROPN
ftr-413	823	14	where	where	SCONJ
ftr-413	823	15	the	the	DET
ftr-413	823	16	sar	sar	NOUN
ftr-413	823	17	can	can	AUX
ftr-413	823	18	only	only	ADV
ftr-413	823	19	be	be	AUX
ftr-413	823	20	satisfied	satisfied	ADJ
ftr-413	823	21	with	with	ADP
ftr-413	823	22	stock	stock	NOUN
ftr-413	823	23	provided	provide	VERB
ftr-413	823	24	that	that	SCONJ
ftr-413	823	25	the	the	DET
ftr-413	823	26	exercise	exercise	NOUN
ftr-413	823	27	price	price	NOUN
ftr-413	823	28	is	be	AUX
ftr-413	823	29	not	not	PART
ftr-413	823	30	less	less	ADJ
ftr-413	823	31	than	than	ADP
ftr-413	823	32	the	the	DET
ftr-413	823	33	market	market	NOUN
ftr-413	823	34	price	price	NOUN
ftr-413	823	35	on	on	ADP
ftr-413	823	36	the	the	DET
ftr-413	823	37	day	day	NOUN
ftr-413	823	38	the	the	DET
ftr-413	823	39	sar	sar	NOUN
ftr-413	823	40	was	be	AUX
ftr-413	823	41	granted	grant	VERB
ftr-413	823	42	and	and	CCONJ
ftr-413	823	43	the	the	DET
ftr-413	823	44	underlying	underlie	VERB
ftr-413	823	45	stock	stock	NOUN
ftr-413	823	46	is	be	AUX
ftr-413	823	47	traded	trade	VERB
ftr-413	823	48	on	on	ADP
ftr-413	823	49	an	an	DET
ftr-413	823	50	established	establish	VERB
ftr-413	823	51	securities	security	NOUN
ftr-413	823	52	market	market	NOUN
ftr-413	823	53	.	.	PUNCT
ftr-413	824	1	in	in	ADP
ftr-413	824	2	addition	addition	NOUN
ftr-413	824	3	,	,	PUNCT
ftr-413	824	4	general	general	ADJ
ftr-413	824	5	transition	transition	NOUN
ftr-413	824	6	rules	rule	NOUN
ftr-413	824	7	and	and	CCONJ
ftr-413	824	8	reporting	reporting	NOUN
ftr-413	824	9	requirements	requirement	NOUN
ftr-413	824	10	are	be	AUX
ftr-413	824	11	provided	provide	VERB
ftr-413	824	12	in	in	ADP
ftr-413	824	13	the	the	DET
ftr-413	824	14	notice	notice	NOUN
ftr-413	824	15	.	.	PUNCT
ftr-413	825	1	d.	d.	PROPN
ftr-413	825	2	individual	individual	PROPN
ftr-413	825	3	retirement	retirement	PROPN
ftr-413	825	4	accounts	account	NOUN
ftr-413	825	5	there	there	PRON
ftr-413	825	6	were	be	VERB
ftr-413	825	7	no	no	DET
ftr-413	825	8	significant	significant	ADJ
ftr-413	825	9	developments	development	NOUN
ftr-413	825	10	regarding	regard	VERB
ftr-413	825	11	this	this	DET
ftr-413	825	12	topic	topic	NOUN
ftr-413	825	13	during	during	ADP
ftr-413	825	14	2004	2004	NUM
ftr-413	825	15	.	.	PUNCT
ftr-413	826	1	2005	2005	NUM
ftr-413	826	2	]	]	PUNCT
ftr-413	826	3	recent	recent	ADJ
ftr-413	826	4	developments	development	NOUN
ftr-413	826	5	in	in	ADP
ftr-413	826	6	federal	federal	ADJ
ftr-413	826	7	income	income	NOUN
ftr-413	826	8	taxation	taxation	NOUN
ftr-413	826	9	79	79	NUM
ftr-413	826	10	v.	v.	ADP
ftr-413	826	11	personal	personal	ADJ
ftr-413	826	12	income	income	NOUN
ftr-413	826	13	and	and	CCONJ
ftr-413	826	14	deductions	deduction	NOUN
ftr-413	826	15	a.	a.	NOUN
ftr-413	826	16	rates	rate	NOUN
ftr-413	826	17	1	1	NUM
ftr-413	826	18	.	.	PUNCT
ftr-413	826	19	section	section	NOUN
ftr-413	826	20	101	101	NUM
ftr-413	826	21	of	of	ADP
ftr-413	826	22	the	the	DET
ftr-413	826	23	working	work	VERB
ftr-413	826	24	families	family	NOUN
ftr-413	826	25	tax	tax	NOUN
ftr-413	826	26	relief	relief	NOUN
ftr-413	826	27	act	act	NOUN
ftr-413	826	28	of	of	ADP
ftr-413	826	29	2004	2004	NUM
ftr-413	826	30	extends	extend	VERB
ftr-413	826	31	the	the	DET
ftr-413	826	32	reductions	reduction	NOUN
ftr-413	826	33	in	in	ADP
ftr-413	826	34	the	the	DET
ftr-413	826	35	child	child	NOUN
ftr-413	826	36	tax	tax	NOUN
ftr-413	826	37	credit	credit	NOUN
ftr-413	826	38	,	,	PUNCT
ftr-413	826	39	marriage	marriage	NOUN
ftr-413	826	40	penalty	penalty	NOUN
ftr-413	826	41	relief	relief	NOUN
ftr-413	826	42	[	[	X
ftr-413	826	43	standard	standard	ADJ
ftr-413	826	44	deduction	deduction	NOUN
ftr-413	826	45	and	and	CCONJ
ftr-413	826	46	the	the	DET
ftr-413	826	47	top	top	NOUN
ftr-413	826	48	of	of	ADP
ftr-413	826	49	the	the	DET
ftr-413	826	50	15	15	NUM
ftr-413	826	51	-	-	PUNCT
ftr-413	826	52	percent	percent	NOUN
ftr-413	826	53	bracket	bracket	NOUN
ftr-413	826	54	]	]	PUNCT
ftr-413	826	55	,	,	PUNCT
ftr-413	826	56	and	and	CCONJ
ftr-413	826	57	the	the	DET
ftr-413	826	58	10	10	NUM
ftr-413	826	59	percent	percent	NOUN
ftr-413	826	60	rate	rate	NOUN
ftr-413	826	61	bracket	bracket	NOUN
ftr-413	826	62	.	.	PUNCT
ftr-413	827	1	a.	a.	NOUN
ftr-413	827	2	section	section	PROPN
ftr-413	827	3	102	102	NUM
ftr-413	827	4	continues	continue	VERB
ftr-413	827	5	for	for	ADP
ftr-413	827	6	one	one	NUM
ftr-413	827	7	more	more	ADJ
ftr-413	827	8	year	year	NOUN
ftr-413	827	9	the	the	DET
ftr-413	827	10	relief	relief	NOUN
ftr-413	827	11	from	from	ADP
ftr-413	827	12	amt	amt	PROPN
ftr-413	827	13	of	of	ADP
ftr-413	827	14	personal	personal	ADJ
ftr-413	827	15	tax	tax	NOUN
ftr-413	827	16	credits	credit	NOUN
ftr-413	827	17	.	.	PUNCT
ftr-413	828	1	b.	b.	PROPN
ftr-413	828	2	section	section	PROPN
ftr-413	828	3	103	103	NUM
ftr-413	828	4	extends	extend	VERB
ftr-413	828	5	the	the	DET
ftr-413	828	6	increase	increase	NOUN
ftr-413	828	7	in	in	ADP
ftr-413	828	8	amt	amt	PROPN
ftr-413	828	9	exemption	exemption	NOUN
ftr-413	828	10	amount	amount	NOUN
ftr-413	828	11	for	for	ADP
ftr-413	828	12	one	one	NUM
ftr-413	828	13	year	year	NOUN
ftr-413	828	14	through	through	ADP
ftr-413	828	15	2005	2005	NUM
ftr-413	828	16	.	.	PUNCT
ftr-413	829	1	2	2	X
ftr-413	829	2	.	.	X
ftr-413	829	3	dividends	dividend	NOUN
ftr-413	829	4	received	receive	VERB
ftr-413	829	5	are	be	AUX
ftr-413	829	6	to	to	PART
ftr-413	829	7	be	be	AUX
ftr-413	829	8	taxed	tax	VERB
ftr-413	829	9	at	at	ADP
ftr-413	829	10	capital	capital	NOUN
ftr-413	829	11	gains	gain	NOUN
ftr-413	829	12	rates	rate	NOUN
ftr-413	829	13	.	.	PUNCT
ftr-413	830	1	the	the	DET
ftr-413	830	2	jobs	job	NOUN
ftr-413	830	3	and	and	CCONJ
ftr-413	830	4	growth	growth	NOUN
ftr-413	830	5	tax	tax	NOUN
ftr-413	830	6	relief	relief	NOUN
ftr-413	830	7	reconciliation	reconciliation	NOUN
ftr-413	830	8	act	act	NOUN
ftr-413	830	9	of	of	ADP
ftr-413	830	10	2003	2003	NUM
ftr-413	830	11	added	add	VERB
ftr-413	830	12	§	§	PROPN
ftr-413	830	13	1(h)(11	1(h)(11	NUM
ftr-413	830	14	)	)	PUNCT
ftr-413	830	15	,	,	PUNCT
ftr-413	830	16	which	which	PRON
ftr-413	830	17	provides	provide	VERB
ftr-413	830	18	that	that	SCONJ
ftr-413	830	19	dividends	dividend	NOUN
ftr-413	830	20	received	receive	VERB
ftr-413	830	21	by	by	ADP
ftr-413	830	22	taxpayers	taxpayer	NOUN
ftr-413	830	23	other	other	ADJ
ftr-413	830	24	than	than	ADP
ftr-413	830	25	corporations	corporation	NOUN
ftr-413	830	26	generally	generally	ADV
ftr-413	830	27	will	will	AUX
ftr-413	830	28	be	be	AUX
ftr-413	830	29	taxed	tax	VERB
ftr-413	830	30	at	at	ADP
ftr-413	830	31	the	the	DET
ftr-413	830	32	same	same	ADJ
ftr-413	830	33	rate	rate	NOUN
ftr-413	830	34	as	as	ADP
ftr-413	830	35	long	long	ADJ
ftr-413	830	36	-	-	PUNCT
ftr-413	830	37	term	term	NOUN
ftr-413	830	38	capital	capital	NOUN
ftr-413	830	39	gains	gain	NOUN
ftr-413	830	40	,	,	PUNCT
ftr-413	830	41	i.e.	i.e.	X
ftr-413	830	42	,	,	PUNCT
ftr-413	830	43	15	15	NUM
ftr-413	830	44	percent	percent	NOUN
ftr-413	830	45	for	for	ADP
ftr-413	830	46	taxpayers	taxpayer	NOUN
ftr-413	830	47	otherwise	otherwise	ADV
ftr-413	830	48	taxable	taxable	ADJ
ftr-413	830	49	at	at	ADP
ftr-413	830	50	a	a	DET
ftr-413	830	51	rate	rate	NOUN
ftr-413	830	52	greater	great	ADJ
ftr-413	830	53	than	than	ADP
ftr-413	830	54	15	15	NUM
ftr-413	830	55	percent	percent	NOUN
ftr-413	830	56	;	;	PUNCT
ftr-413	830	57	and	and	CCONJ
ftr-413	830	58	five	five	NUM
ftr-413	830	59	percent	percent	NOUN
ftr-413	830	60	for	for	ADP
ftr-413	830	61	taxpayers	taxpayer	NOUN
ftr-413	830	62	otherwise	otherwise	ADV
ftr-413	830	63	at	at	ADP
ftr-413	830	64	10	10	NUM
ftr-413	830	65	or	or	CCONJ
ftr-413	830	66	15	15	NUM
ftr-413	830	67	percent	percent	NOUN
ftr-413	830	68	(	(	PUNCT
ftr-413	830	69	with	with	ADP
ftr-413	830	70	a	a	DET
ftr-413	830	71	special	special	ADJ
ftr-413	830	72	zero	zero	NUM
ftr-413	830	73	percent	percent	NOUN
ftr-413	830	74	rate	rate	NOUN
ftr-413	830	75	for	for	ADP
ftr-413	830	76	10and	10and	ADJ
ftr-413	830	77	15	15	NUM
ftr-413	830	78	-	-	PUNCT
ftr-413	830	79	percent	percent	NOUN
ftr-413	830	80	bracket	bracket	NOUN
ftr-413	830	81	taxpayers	taxpayer	NOUN
ftr-413	830	82	in	in	ADP
ftr-413	830	83	2008	2008	NUM
ftr-413	830	84	)	)	PUNCT
ftr-413	830	85	.	.	PUNCT
ftr-413	831	1	this	this	DET
ftr-413	831	2	rate	rate	NOUN
ftr-413	831	3	applies	apply	VERB
ftr-413	831	4	to	to	ADP
ftr-413	831	5	dividends	dividend	NOUN
ftr-413	831	6	received	receive	VERB
ftr-413	831	7	from	from	ADP
ftr-413	831	8	domestic	domestic	ADJ
ftr-413	831	9	and	and	CCONJ
ftr-413	831	10	qualified	qualified	ADJ
ftr-413	831	11	foreign	foreign	ADJ
ftr-413	831	12	corporations	corporation	NOUN
ftr-413	831	13	for	for	ADP
ftr-413	831	14	purposes	purpose	NOUN
ftr-413	831	15	of	of	ADP
ftr-413	831	16	both	both	CCONJ
ftr-413	831	17	the	the	DET
ftr-413	831	18	regular	regular	ADJ
ftr-413	831	19	tax	tax	NOUN
ftr-413	831	20	and	and	CCONJ
ftr-413	831	21	the	the	DET
ftr-413	831	22	alternative	alternative	ADJ
ftr-413	831	23	minimum	minimum	ADJ
ftr-413	831	24	tax	tax	NOUN
ftr-413	831	25	.	.	PUNCT
ftr-413	832	1	a	a	DET
ftr-413	832	2	dividend	dividend	NOUN
ftr-413	832	3	is	be	AUX
ftr-413	832	4	treated	treat	VERB
ftr-413	832	5	as	as	ADP
ftr-413	832	6	investment	investment	NOUN
ftr-413	832	7	income	income	NOUN
ftr-413	832	8	for	for	ADP
ftr-413	832	9	purposes	purpose	NOUN
ftr-413	832	10	of	of	ADP
ftr-413	832	11	determining	determine	VERB
ftr-413	832	12	the	the	DET
ftr-413	832	13	amount	amount	NOUN
ftr-413	832	14	of	of	ADP
ftr-413	832	15	deductible	deductible	ADJ
ftr-413	832	16	investment	investment	NOUN
ftr-413	832	17	interest	interest	NOUN
ftr-413	832	18	under	under	ADP
ftr-413	832	19	§	§	PROPN
ftr-413	832	20	163(d	163(d	NOUN
ftr-413	832	21	)	)	PUNCT
ftr-413	832	22	only	only	ADV
ftr-413	832	23	if	if	SCONJ
ftr-413	832	24	the	the	DET
ftr-413	832	25	taxpayer	taxpayer	NOUN
ftr-413	832	26	elects	elect	NOUN
ftr-413	832	27	to	to	PART
ftr-413	832	28	treat	treat	VERB
ftr-413	832	29	the	the	DET
ftr-413	832	30	dividend	dividend	NOUN
ftr-413	832	31	as	as	ADP
ftr-413	832	32	not	not	PART
ftr-413	832	33	eligible	eligible	ADJ
ftr-413	832	34	for	for	ADP
ftr-413	832	35	the	the	DET
ftr-413	832	36	reduced	reduce	VERB
ftr-413	832	37	rates	rate	NOUN
ftr-413	832	38	.	.	PUNCT
ftr-413	833	1	the	the	DET
ftr-413	833	2	provision	provision	NOUN
ftr-413	833	3	is	be	AUX
ftr-413	833	4	effective	effective	ADJ
ftr-413	833	5	for	for	ADP
ftr-413	833	6	taxable	taxable	ADJ
ftr-413	833	7	years	year	NOUN
ftr-413	833	8	beginning	begin	VERB
ftr-413	833	9	after	after	ADP
ftr-413	833	10	12/31/02	12/31/02	PROPN
ftr-413	833	11	,	,	PUNCT
ftr-413	833	12	and	and	CCONJ
ftr-413	833	13	beginning	begin	VERB
ftr-413	833	14	before	before	ADP
ftr-413	833	15	1/1/09	1/1/09	NUM
ftr-413	833	16	.	.	PUNCT
ftr-413	833	17	!	!	PUNCT
ftr-413	834	1	if	if	SCONJ
ftr-413	834	2	a	a	DET
ftr-413	834	3	shareholder	shareholder	NOUN
ftr-413	834	4	does	do	AUX
ftr-413	834	5	not	not	PART
ftr-413	834	6	hold	hold	VERB
ftr-413	834	7	a	a	DET
ftr-413	834	8	share	share	NOUN
ftr-413	834	9	of	of	ADP
ftr-413	834	10	stock	stock	NOUN
ftr-413	834	11	for	for	ADP
ftr-413	834	12	more	more	ADJ
ftr-413	834	13	than	than	ADP
ftr-413	834	14	60	60	NUM
ftr-413	834	15	days	day	NOUN
ftr-413	834	16	during	during	ADP
ftr-413	834	17	the	the	DET
ftr-413	834	18	120	120	NUM
ftr-413	834	19	-	-	PUNCT
ftr-413	834	20	day	day	NOUN
ftr-413	834	21	period	period	NOUN
ftr-413	834	22	beginning	begin	VERB
ftr-413	834	23	60	60	NUM
ftr-413	834	24	days	day	NOUN
ftr-413	834	25	before	before	ADP
ftr-413	834	26	the	the	DET
ftr-413	834	27	ex	ex	NOUN
ftr-413	834	28	-	-	ADJ
ftr-413	834	29	dividend	dividend	ADJ
ftr-413	834	30	date	date	NOUN
ftr-413	834	31	(	(	PUNCT
ftr-413	834	32	as	as	SCONJ
ftr-413	834	33	measured	measure	VERB
ftr-413	834	34	under	under	ADP
ftr-413	834	35	section	section	NOUN
ftr-413	834	36	246(c	246(c	PROPN
ftr-413	834	37	)	)	PUNCT
ftr-413	834	38	)	)	PUNCT
ftr-413	834	39	,	,	PUNCT
ftr-413	834	40	dividends	dividend	NOUN
ftr-413	834	41	received	receive	VERB
ftr-413	834	42	on	on	ADP
ftr-413	834	43	the	the	DET
ftr-413	834	44	stock	stock	NOUN
ftr-413	834	45	are	be	AUX
ftr-413	834	46	not	not	PART
ftr-413	834	47	eligible	eligible	ADJ
ftr-413	834	48	for	for	ADP
ftr-413	834	49	the	the	DET
ftr-413	834	50	reduced	reduce	VERB
ftr-413	834	51	rates	rate	NOUN
ftr-413	834	52	.	.	PUNCT
ftr-413	835	1	also	also	ADV
ftr-413	835	2	,	,	PUNCT
ftr-413	835	3	the	the	DET
ftr-413	835	4	reduced	reduce	VERB
ftr-413	835	5	rates	rate	NOUN
ftr-413	835	6	are	be	AUX
ftr-413	835	7	not	not	PART
ftr-413	835	8	available	available	ADJ
ftr-413	835	9	for	for	ADP
ftr-413	835	10	dividends	dividend	NOUN
ftr-413	835	11	to	to	ADP
ftr-413	835	12	the	the	DET
ftr-413	835	13	extent	extent	NOUN
ftr-413	835	14	that	that	SCONJ
ftr-413	835	15	the	the	DET
ftr-413	835	16	taxpayer	taxpayer	NOUN
ftr-413	835	17	is	be	AUX
ftr-413	835	18	obligated	obligate	VERB
ftr-413	835	19	to	to	PART
ftr-413	835	20	make	make	VERB
ftr-413	835	21	related	related	ADJ
ftr-413	835	22	payments	payment	NOUN
ftr-413	835	23	with	with	ADP
ftr-413	835	24	respect	respect	NOUN
ftr-413	835	25	to	to	ADP
ftr-413	835	26	positions	position	NOUN
ftr-413	835	27	in	in	ADP
ftr-413	835	28	substantially	substantially	ADV
ftr-413	835	29	similar	similar	ADJ
ftr-413	835	30	or	or	CCONJ
ftr-413	835	31	related	related	ADJ
ftr-413	835	32	property	property	NOUN
ftr-413	835	33	.	.	PUNCT
ftr-413	836	1	note	note	VERB
ftr-413	836	2	that	that	SCONJ
ftr-413	836	3	the	the	DET
ftr-413	836	4	60	60	NUM
ftr-413	836	5	-	-	PUNCT
ftr-413	836	6	day	day	NOUN
ftr-413	836	7	holding	holding	NOUN
ftr-413	836	8	period	period	NOUN
ftr-413	836	9	can	can	AUX
ftr-413	836	10	not	not	PART
ftr-413	836	11	be	be	AUX
ftr-413	836	12	satisfied	satisfied	ADJ
ftr-413	836	13	by	by	ADP
ftr-413	836	14	stock	stock	NOUN
ftr-413	836	15	that	that	PRON
ftr-413	836	16	is	be	AUX
ftr-413	836	17	acquired	acquire	VERB
ftr-413	836	18	one	one	NUM
ftr-413	836	19	day	day	NOUN
ftr-413	836	20	before	before	ADP
ftr-413	836	21	the	the	DET
ftr-413	836	22	ex	ex	NOUN
ftr-413	836	23	-	-	NOUN
ftr-413	836	24	dividend	dividend	ADJ
ftr-413	836	25	date	date	NOUN
ftr-413	836	26	.	.	PUNCT
ftr-413	837	1	this	this	DET
ftr-413	837	2	anomaly	anomaly	NOUN
ftr-413	837	3	is	be	AUX
ftr-413	837	4	to	to	PART
ftr-413	837	5	be	be	AUX
ftr-413	837	6	retroactively	retroactively	ADV
ftr-413	837	7	corrected	correct	VERB
ftr-413	837	8	in	in	ADP
ftr-413	837	9	the	the	DET
ftr-413	837	10	tax	tax	NOUN
ftr-413	837	11	technical	technical	ADJ
ftr-413	837	12	corrections	correction	NOUN
ftr-413	837	13	bill	bill	NOUN
ftr-413	837	14	(	(	PUNCT
ftr-413	837	15	h.r	h.r	PROPN
ftr-413	837	16	.	.	PROPN
ftr-413	837	17	3654	3654	NUM
ftr-413	837	18	)	)	PUNCT
ftr-413	837	19	,	,	PUNCT
ftr-413	837	20	which	which	PRON
ftr-413	837	21	was	be	AUX
ftr-413	837	22	introduced	introduce	VERB
ftr-413	837	23	by	by	ADP
ftr-413	837	24	ways	way	NOUN
ftr-413	837	25	&	&	CCONJ
ftr-413	837	26	means	mean	VERB
ftr-413	837	27	committee	committee	PROPN
ftr-413	837	28	chair	chair	PROPN
ftr-413	837	29	thomas	thomas	PROPN
ftr-413	837	30	and	and	CCONJ
ftr-413	837	31	ranking	rank	VERB
ftr-413	837	32	minority	minority	NOUN
ftr-413	837	33	member	member	NOUN
ftr-413	837	34	rangel	rangel	NOUN
ftr-413	837	35	.	.	PUNCT
ftr-413	838	1	2003	2003	NUM
ftr-413	838	2	tnt	tnt	PROPN
ftr-413	838	3	236	236	NUM
ftr-413	838	4	-	-	SYM
ftr-413	838	5	1	1	NUM
ftr-413	838	6	.	.	PUNCT
ftr-413	838	7	a.	a.	NOUN
ftr-413	838	8	let	let	VERB
ftr-413	838	9	’s	’s	NOUN
ftr-413	838	10	pretend	pretend	VERB
ftr-413	838	11	it	it	PRON
ftr-413	838	12	has	have	AUX
ftr-413	838	13	been	be	AUX
ftr-413	838	14	already	already	ADV
ftr-413	838	15	corrected	correct	VERB
ftr-413	838	16	for	for	ADP
ftr-413	838	17	the	the	DET
ftr-413	838	18	spring	spring	NOUN
ftr-413	838	19	2004	2004	NUM
ftr-413	838	20	filing	filing	NOUN
ftr-413	838	21	season	season	NOUN
ftr-413	838	22	.	.	PUNCT
ftr-413	839	1	ir-2004	ir-2004	PROPN
ftr-413	839	2	-	-	PUNCT
ftr-413	839	3	22	22	NUM
ftr-413	839	4	(	(	PUNCT
ftr-413	839	5	2/19/04	2/19/04	NUM
ftr-413	839	6	)	)	PUNCT
ftr-413	839	7	.	.	PUNCT
ftr-413	840	1	the	the	DET
ftr-413	840	2	irs	irs	PROPN
ftr-413	840	3	announced	announce	VERB
ftr-413	840	4	it	it	PRON
ftr-413	840	5	agreed	agree	VERB
ftr-413	840	6	to	to	PART
ftr-413	840	7	make	make	VERB
ftr-413	840	8	the	the	DET
ftr-413	840	9	provisions	provision	NOUN
ftr-413	840	10	of	of	ADP
ftr-413	840	11	§	§	PROPN
ftr-413	840	12	2	2	NUM
ftr-413	840	13	of	of	ADP
ftr-413	840	14	the	the	DET
ftr-413	840	15	tax	tax	NOUN
ftr-413	840	16	technical	technical	ADJ
ftr-413	840	17	corrections	correction	NOUN
ftr-413	840	18	act	act	NOUN
ftr-413	840	19	of	of	ADP
ftr-413	840	20	2003	2003	NUM
ftr-413	840	21	,	,	PUNCT
ftr-413	840	22	related	relate	VERB
ftr-413	840	23	to	to	ADP
ftr-413	840	24	dividends	dividend	NOUN
ftr-413	840	25	,	,	PUNCT
ftr-413	840	26	available	available	ADJ
ftr-413	840	27	to	to	ADP
ftr-413	840	28	taxpayers	taxpayer	NOUN
ftr-413	840	29	in	in	ADP
ftr-413	840	30	advance	advance	NOUN
ftr-413	840	31	of	of	ADP
ftr-413	840	32	its	its	PRON
ftr-413	840	33	passage	passage	NOUN
ftr-413	840	34	.	.	PUNCT
ftr-413	841	1	these	these	PRON
ftr-413	841	2	include	include	VERB
ftr-413	841	3	an	an	DET
ftr-413	841	4	increase	increase	NOUN
ftr-413	841	5	of	of	ADP
ftr-413	841	6	the	the	DET
ftr-413	841	7	120	120	NUM
ftr-413	841	8	-	-	PUNCT
ftr-413	841	9	day	day	NOUN
ftr-413	841	10	period	period	NOUN
ftr-413	841	11	to	to	ADP
ftr-413	841	12	121	121	NUM
ftr-413	841	13	days	day	NOUN
ftr-413	841	14	,	,	PUNCT
ftr-413	841	15	as	as	ADV
ftr-413	841	16	well	well	ADV
ftr-413	841	17	as	as	ADP
ftr-413	841	18	80	80	NUM
ftr-413	841	19	florida	florida	PROPN
ftr-413	841	20	tax	tax	NOUN
ftr-413	841	21	review	review	NOUN
ftr-413	842	1	[	[	X
ftr-413	842	2	vol.7	vol.7	NOUN
ftr-413	842	3	:	:	PUNCT
ftr-413	842	4	si	si	X
ftr-413	842	5	permitting	permit	VERB
ftr-413	842	6	passthrough	passthrough	NOUN
ftr-413	842	7	entities	entity	NOUN
ftr-413	842	8	that	that	PRON
ftr-413	842	9	received	receive	VERB
ftr-413	842	10	dividends	dividend	NOUN
ftr-413	842	11	in	in	ADP
ftr-413	842	12	fiscal	fiscal	ADJ
ftr-413	842	13	years	year	NOUN
ftr-413	842	14	beginning	begin	VERB
ftr-413	842	15	in	in	ADP
ftr-413	842	16	2002	2002	NUM
ftr-413	842	17	to	to	PART
ftr-413	842	18	treat	treat	VERB
ftr-413	842	19	as	as	ADP
ftr-413	842	20	qualifying	qualify	VERB
ftr-413	842	21	dividends	dividend	NOUN
ftr-413	842	22	those	those	DET
ftr-413	842	23	qualifying	qualify	VERB
ftr-413	842	24	dividends	dividend	NOUN
ftr-413	842	25	received	receive	VERB
ftr-413	842	26	in	in	ADP
ftr-413	842	27	2003	2003	NUM
ftr-413	842	28	.	.	PUNCT
ftr-413	843	1	b.	b.	PROPN
ftr-413	844	1	it	it	PRON
ftr-413	844	2	is	be	AUX
ftr-413	844	3	finally	finally	ADV
ftr-413	844	4	corrected	correct	VERB
ftr-413	844	5	in	in	ADP
ftr-413	844	6	october	october	PROPN
ftr-413	844	7	.	.	PUNCT
ftr-413	845	1	section	section	NOUN
ftr-413	845	2	402(a)(2	402(a)(2	NOUN
ftr-413	845	3	)	)	PUNCT
ftr-413	845	4	of	of	ADP
ftr-413	845	5	the	the	DET
ftr-413	845	6	working	work	VERB
ftr-413	845	7	families	family	NOUN
ftr-413	845	8	tax	tax	NOUN
ftr-413	845	9	relief	relief	NOUN
ftr-413	845	10	act	act	NOUN
ftr-413	845	11	of	of	ADP
ftr-413	845	12	2004	2004	NUM
ftr-413	845	13	does	do	AUX
ftr-413	845	14	,	,	PUNCT
ftr-413	845	15	indeed	indeed	ADV
ftr-413	845	16	,	,	PUNCT
ftr-413	845	17	correct	correct	VERB
ftr-413	845	18	that	that	DET
ftr-413	845	19	glitch	glitch	NOUN
ftr-413	845	20	.	.	PUNCT
ftr-413	846	1	b.	b.	PROPN
ftr-413	846	2	miscellaneous	miscellaneous	ADJ
ftr-413	846	3	income	income	NOUN
ftr-413	846	4	1	1	NUM
ftr-413	846	5	.	.	PUNCT
ftr-413	846	6	home	home	NOUN
ftr-413	846	7	-	-	PUNCT
ftr-413	846	8	made	make	VERB
ftr-413	846	9	alimony	alimony	NOUN
ftr-413	846	10	.	.	PUNCT
ftr-413	847	1	dato	dato	PROPN
ftr-413	847	2	-	-	PUNCT
ftr-413	847	3	nodurft	nodurft	PROPN
ftr-413	847	4	v.	v.	PROPN
ftr-413	847	5	commissioner	commissioner	PROPN
ftr-413	847	6	,	,	PUNCT
ftr-413	847	7	t.c	t.c	PROPN
ftr-413	847	8	.	.	PROPN
ftr-413	847	9	memo	memo	NOUN
ftr-413	847	10	.	.	PUNCT
ftr-413	848	1	2004	2004	NUM
ftr-413	848	2	-	-	SYM
ftr-413	848	3	119	119	NUM
ftr-413	848	4	(	(	PUNCT
ftr-413	848	5	5/17/04	5/17/04	NUM
ftr-413	848	6	)	)	PUNCT
ftr-413	848	7	.	.	PUNCT
ftr-413	849	1	payments	payment	NOUN
ftr-413	849	2	under	under	ADP
ftr-413	849	3	a	a	DET
ftr-413	849	4	written	write	VERB
ftr-413	849	5	support	support	NOUN
ftr-413	849	6	agreement	agreement	NOUN
ftr-413	849	7	qualified	qualified	ADJ
ftr-413	849	8	as	as	ADP
ftr-413	849	9	alimony	alimony	NOUN
ftr-413	849	10	even	even	ADV
ftr-413	849	11	though	though	SCONJ
ftr-413	849	12	the	the	DET
ftr-413	849	13	husband	husband	NOUN
ftr-413	849	14	and	and	CCONJ
ftr-413	849	15	wife	wife	NOUN
ftr-413	849	16	,	,	PUNCT
ftr-413	849	17	who	who	PRON
ftr-413	849	18	were	be	AUX
ftr-413	849	19	living	live	VERB
ftr-413	849	20	apart	apart	ADV
ftr-413	849	21	,	,	PUNCT
ftr-413	849	22	were	be	AUX
ftr-413	849	23	not	not	PART
ftr-413	849	24	legally	legally	ADV
ftr-413	849	25	separated	separate	VERB
ftr-413	849	26	and	and	CCONJ
ftr-413	849	27	the	the	DET
ftr-413	849	28	agreement	agreement	NOUN
ftr-413	849	29	was	be	AUX
ftr-413	849	30	not	not	PART
ftr-413	849	31	enforceable	enforceable	ADJ
ftr-413	849	32	under	under	ADP
ftr-413	849	33	state	state	NOUN
ftr-413	849	34	law	law	NOUN
ftr-413	849	35	.	.	PUNCT
ftr-413	850	1	2	2	X
ftr-413	850	2	.	.	X
ftr-413	850	3	prejudgment	prejudgment	NOUN
ftr-413	850	4	interest	interest	NOUN
ftr-413	850	5	in	in	ADP
ftr-413	850	6	a	a	DET
ftr-413	850	7	personal	personal	ADJ
ftr-413	850	8	injury	injury	NOUN
ftr-413	850	9	lawsuit	lawsuit	NOUN
ftr-413	850	10	is	be	AUX
ftr-413	850	11	not	not	PART
ftr-413	850	12	excluded	exclude	VERB
ftr-413	850	13	from	from	ADP
ftr-413	850	14	income	income	NOUN
ftr-413	850	15	.	.	PUNCT
ftr-413	851	1	chamberlain	chamberlain	PROPN
ftr-413	851	2	v.	v.	PROPN
ftr-413	851	3	united	united	PROPN
ftr-413	851	4	states	states	PROPN
ftr-413	851	5	,	,	PUNCT
ftr-413	851	6	401	401	NUM
ftr-413	851	7	f.3d	f.3d	NUM
ftr-413	851	8	335	335	NUM
ftr-413	851	9	,	,	PUNCT
ftr-413	851	10	95	95	NUM
ftr-413	851	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	851	12	2005	2005	NUM
ftr-413	851	13	-	-	SYM
ftr-413	851	14	1069	1069	NUM
ftr-413	851	15	,	,	PUNCT
ftr-413	851	16	2005	2005	NUM
ftr-413	851	17	-	-	SYM
ftr-413	851	18	1	1	NUM
ftr-413	851	19	u.s.t.c	u.s.t.c	PROPN
ftr-413	851	20	.	.	PROPN
ftr-413	851	21	¶	¶	PROPN
ftr-413	851	22	50,194	50,194	NUM
ftr-413	851	23	(	(	PUNCT
ftr-413	851	24	5th	5th	ADJ
ftr-413	851	25	cir	cir	NOUN
ftr-413	851	26	.	.	PUNCT
ftr-413	852	1	2/18/05	2/18/05	NUM
ftr-413	852	2	)	)	PUNCT
ftr-413	852	3	.	.	PUNCT
ftr-413	853	1	prejudgment	prejudgment	NOUN
ftr-413	853	2	interest	interest	NOUN
ftr-413	853	3	recovered	recover	VERB
ftr-413	853	4	in	in	ADP
ftr-413	853	5	a	a	DET
ftr-413	853	6	personal	personal	ADJ
ftr-413	853	7	injury	injury	NOUN
ftr-413	853	8	lawsuit	lawsuit	NOUN
ftr-413	853	9	is	be	AUX
ftr-413	853	10	not	not	PART
ftr-413	853	11	excluded	exclude	VERB
ftr-413	853	12	from	from	ADP
ftr-413	853	13	income	income	NOUN
ftr-413	853	14	under	under	ADP
ftr-413	853	15	§	§	PROPN
ftr-413	853	16	104(a)(2	104(a)(2	NUM
ftr-413	853	17	)	)	PUNCT
ftr-413	853	18	because	because	SCONJ
ftr-413	853	19	it	it	PRON
ftr-413	853	20	was	be	AUX
ftr-413	853	21	compensation	compensation	NOUN
ftr-413	853	22	for	for	ADP
ftr-413	853	23	the	the	DET
ftr-413	853	24	lost	lose	VERB
ftr-413	853	25	time	time	NOUN
ftr-413	853	26	value	value	NOUN
ftr-413	853	27	of	of	ADP
ftr-413	853	28	money	money	NOUN
ftr-413	853	29	and	and	CCONJ
ftr-413	853	30	is	be	AUX
ftr-413	853	31	not	not	PART
ftr-413	853	32	received	receive	VERB
ftr-413	853	33	“	"	PUNCT
ftr-413	853	34	on	on	ADP
ftr-413	853	35	account	account	NOUN
ftr-413	853	36	of	of	ADP
ftr-413	853	37	”	"	PUNCT
ftr-413	853	38	the	the	DET
ftr-413	853	39	personal	personal	ADJ
ftr-413	853	40	injury	injury	NOUN
ftr-413	853	41	.	.	PUNCT
ftr-413	853	42	!	!	PUNCT
ftr-413	854	1	may	may	AUX
ftr-413	854	2	prejudgment	prejudgment	VERB
ftr-413	854	3	interest	interest	NOUN
ftr-413	854	4	be	be	AUX
ftr-413	854	5	excluded	exclude	VERB
ftr-413	854	6	if	if	SCONJ
ftr-413	854	7	there	there	PRON
ftr-413	854	8	is	be	VERB
ftr-413	854	9	a	a	DET
ftr-413	854	10	settlement	settlement	NOUN
ftr-413	854	11	?	?	PUNCT
ftr-413	855	1	more	more	ADV
ftr-413	855	2	specifically	specifically	ADV
ftr-413	855	3	,	,	PUNCT
ftr-413	855	4	post	post	ADJ
ftr-413	855	5	-	-	ADJ
ftr-413	855	6	judgment	judgment	ADJ
ftr-413	855	7	interest	interest	NOUN
ftr-413	855	8	exclusion	exclusion	NOUN
ftr-413	855	9	is	be	AUX
ftr-413	855	10	permitted	permit	VERB
ftr-413	855	11	by	by	ADP
ftr-413	855	12	the	the	DET
ftr-413	855	13	exclusion	exclusion	NOUN
ftr-413	855	14	of	of	ADP
ftr-413	855	15	the	the	DET
ftr-413	855	16	entire	entire	ADJ
ftr-413	855	17	amount	amount	NOUN
ftr-413	855	18	of	of	ADP
ftr-413	855	19	any	any	DET
ftr-413	855	20	future	future	ADJ
ftr-413	855	21	payment	payment	NOUN
ftr-413	855	22	received	receive	VERB
ftr-413	855	23	pursuant	pursuant	ADV
ftr-413	855	24	to	to	ADP
ftr-413	855	25	a	a	DET
ftr-413	855	26	structured	structured	ADJ
ftr-413	855	27	settlement	settlement	NOUN
ftr-413	855	28	.	.	PUNCT
ftr-413	856	1	does	do	AUX
ftr-413	856	2	this	this	PRON
ftr-413	856	3	create	create	VERB
ftr-413	856	4	a	a	DET
ftr-413	856	5	difference	difference	NOUN
ftr-413	856	6	between	between	ADP
ftr-413	856	7	a	a	DET
ftr-413	856	8	recovery	recovery	NOUN
ftr-413	856	9	by	by	ADP
ftr-413	856	10	way	way	NOUN
ftr-413	856	11	of	of	ADP
ftr-413	856	12	settlement	settlement	NOUN
ftr-413	856	13	and	and	CCONJ
ftr-413	856	14	a	a	DET
ftr-413	856	15	recovery	recovery	NOUN
ftr-413	856	16	by	by	ADP
ftr-413	856	17	way	way	NOUN
ftr-413	856	18	of	of	ADP
ftr-413	856	19	judgment	judgment	NOUN
ftr-413	856	20	?	?	PUNCT
ftr-413	857	1	c.	c.	NOUN
ftr-413	857	2	profit	profit	NOUN
ftr-413	857	3	-	-	PUNCT
ftr-413	857	4	seeking	seek	VERB
ftr-413	857	5	individual	individual	ADJ
ftr-413	857	6	deductions	deduction	NOUN
ftr-413	857	7	1	1	NUM
ftr-413	857	8	.	.	PUNCT
ftr-413	858	1	the	the	DET
ftr-413	858	2	alternative	alternative	ADJ
ftr-413	858	3	minimum	minimum	ADJ
ftr-413	858	4	tax	tax	NOUN
ftr-413	858	5	(	(	PUNCT
ftr-413	858	6	“	"	PUNCT
ftr-413	858	7	amt	amt	PROPN
ftr-413	858	8	”	"	PUNCT
ftr-413	858	9	)	)	PUNCT
ftr-413	858	10	trap	trap	NOUN
ftr-413	858	11	for	for	ADP
ftr-413	858	12	attorneys	attorney	NOUN
ftr-413	858	13	’	'	PUNCT
ftr-413	858	14	fees	fee	NOUN
ftr-413	858	15	on	on	ADP
ftr-413	858	16	large	large	ADJ
ftr-413	858	17	recoveries	recovery	NOUN
ftr-413	858	18	will	will	AUX
ftr-413	858	19	continue	continue	VERB
ftr-413	858	20	to	to	PART
ftr-413	858	21	be	be	AUX
ftr-413	858	22	an	an	DET
ftr-413	858	23	issue	issue	NOUN
ftr-413	858	24	despite	despite	SCONJ
ftr-413	858	25	legislation	legislation	NOUN
ftr-413	858	26	and	and	CCONJ
ftr-413	858	27	a	a	DET
ftr-413	858	28	supreme	supreme	ADJ
ftr-413	858	29	court	court	NOUN
ftr-413	858	30	decision	decision	NOUN
ftr-413	858	31	.	.	PUNCT
ftr-413	859	1	a.	a.	NOUN
ftr-413	859	2	cases	case	NOUN
ftr-413	859	3	decided	decide	VERB
ftr-413	859	4	by	by	ADP
ftr-413	859	5	a	a	DET
ftr-413	859	6	majority	majority	NOUN
ftr-413	859	7	of	of	ADP
ftr-413	859	8	courts	court	NOUN
ftr-413	859	9	in	in	ADP
ftr-413	859	10	recent	recent	ADJ
ftr-413	859	11	years	year	NOUN
ftr-413	859	12	sprang	spring	VERB
ftr-413	859	13	the	the	DET
ftr-413	859	14	amt	amt	PROPN
ftr-413	859	15	trap	trap	NOUN
ftr-413	859	16	.	.	PUNCT
ftr-413	860	1	attorney	attorney	NOUN
ftr-413	860	2	’s	’s	PART
ftr-413	860	3	fees	fee	NOUN
ftr-413	860	4	incurred	incur	VERB
ftr-413	860	5	by	by	ADP
ftr-413	860	6	an	an	DET
ftr-413	860	7	individual	individual	NOUN
ftr-413	860	8	in	in	ADP
ftr-413	860	9	a	a	DET
ftr-413	860	10	nonbusiness	nonbusiness	NOUN
ftr-413	860	11	profit	profit	NOUN
ftr-413	860	12	-	-	PUNCT
ftr-413	860	13	seeking	seek	VERB
ftr-413	860	14	transaction	transaction	NOUN
ftr-413	860	15	are	be	AUX
ftr-413	860	16	[	[	X
ftr-413	860	17	§	§	PROPN
ftr-413	860	18	212	212	NUM
ftr-413	860	19	]	]	PUNCT
ftr-413	860	20	miscellaneous	miscellaneous	ADJ
ftr-413	860	21	itemized	itemize	VERB
ftr-413	860	22	deductions	deduction	NOUN
ftr-413	860	23	[	[	X
ftr-413	860	24	§	§	PROPN
ftr-413	860	25	67	67	NUM
ftr-413	860	26	]	]	PUNCT
ftr-413	860	27	and	and	CCONJ
ftr-413	860	28	may	may	AUX
ftr-413	860	29	not	not	PART
ftr-413	860	30	be	be	AUX
ftr-413	860	31	deducted	deduct	VERB
ftr-413	860	32	for	for	ADP
ftr-413	860	33	amt	amt	PROPN
ftr-413	860	34	purposes	purpose	NOUN
ftr-413	860	35	.	.	PUNCT
ftr-413	861	1	to	to	PART
ftr-413	861	2	avoid	avoid	VERB
ftr-413	861	3	this	this	DET
ftr-413	861	4	result	result	NOUN
ftr-413	861	5	,	,	PUNCT
ftr-413	861	6	taxpayers	taxpayer	NOUN
ftr-413	861	7	in	in	ADP
ftr-413	861	8	a	a	DET
ftr-413	861	9	number	number	NOUN
ftr-413	861	10	of	of	ADP
ftr-413	861	11	cases	case	NOUN
ftr-413	861	12	in	in	ADP
ftr-413	861	13	recent	recent	ADJ
ftr-413	861	14	years	year	NOUN
ftr-413	861	15	have	have	AUX
ftr-413	861	16	argued	argue	VERB
ftr-413	861	17	the	the	DET
ftr-413	861	18	portion	portion	NOUN
ftr-413	861	19	of	of	ADP
ftr-413	861	20	a	a	DET
ftr-413	861	21	taxable	taxable	ADJ
ftr-413	861	22	damage	damage	NOUN
ftr-413	861	23	award	award	NOUN
ftr-413	861	24	retained	retain	VERB
ftr-413	861	25	by	by	ADP
ftr-413	861	26	the	the	DET
ftr-413	861	27	taxpayer	taxpayer	NOUN
ftr-413	861	28	-	-	PUNCT
ftr-413	861	29	plaintiff	plaintiff	NOUN
ftr-413	861	30	’s	’s	PART
ftr-413	861	31	attorney	attorney	NOUN
ftr-413	861	32	as	as	ADP
ftr-413	861	33	a	a	DET
ftr-413	861	34	contingent	contingent	NOUN
ftr-413	861	35	fee	fee	NOUN
ftr-413	861	36	is	be	AUX
ftr-413	861	37	excluded	exclude	VERB
ftr-413	861	38	from	from	ADP
ftr-413	861	39	the	the	DET
ftr-413	861	40	taxpayer	taxpayer	NOUN
ftr-413	861	41	-	-	PUNCT
ftr-413	861	42	plaintiff	plaintiff	NOUN
ftr-413	861	43	’s	’s	PART
ftr-413	861	44	income	income	NOUN
ftr-413	861	45	and	and	CCONJ
ftr-413	861	46	treated	treat	VERB
ftr-413	861	47	as	as	ADP
ftr-413	861	48	income	income	NOUN
ftr-413	861	49	earned	earn	VERB
ftr-413	861	50	directly	directly	ADV
ftr-413	861	51	by	by	ADP
ftr-413	861	52	the	the	DET
ftr-413	861	53	attorney	attorney	NOUN
ftr-413	861	54	.	.	PUNCT
ftr-413	862	1	generally	generally	ADV
ftr-413	862	2	,	,	PUNCT
ftr-413	862	3	the	the	DET
ftr-413	862	4	tax	tax	NOUN
ftr-413	862	5	court	court	NOUN
ftr-413	862	6	and	and	CCONJ
ftr-413	862	7	most	most	ADJ
ftr-413	862	8	circuits	circuit	NOUN
ftr-413	862	9	hold	hold	VERB
ftr-413	862	10	that	that	DET
ftr-413	862	11	attorney	attorney	NOUN
ftr-413	862	12	’s	’s	PART
ftr-413	862	13	fee	fee	NOUN
ftr-413	862	14	awards	award	NOUN
ftr-413	862	15	paid	pay	VERB
ftr-413	862	16	directly	directly	ADV
ftr-413	862	17	to	to	ADP
ftr-413	862	18	a	a	DET
ftr-413	862	19	plaintiff	plaintiff	NOUN
ftr-413	862	20	’s	’s	PART
ftr-413	862	21	attorney	attorney	NOUN
ftr-413	863	1	[	[	X
ftr-413	863	2	or	or	CCONJ
ftr-413	863	3	the	the	DET
ftr-413	863	4	portion	portion	NOUN
ftr-413	863	5	of	of	ADP
ftr-413	863	6	a	a	DET
ftr-413	863	7	damage	damage	NOUN
ftr-413	863	8	award	award	NOUN
ftr-413	863	9	that	that	PRON
ftr-413	863	10	is	be	AUX
ftr-413	863	11	the	the	DET
ftr-413	863	12	attorney	attorney	NOUN
ftr-413	863	13	’s	’s	PART
ftr-413	863	14	contingent	contingent	ADJ
ftr-413	863	15	fee	fee	NOUN
ftr-413	863	16	that	that	PRON
ftr-413	863	17	is	be	AUX
ftr-413	863	18	so	so	ADV
ftr-413	863	19	2005	2005	NUM
ftr-413	863	20	]	]	PUNCT
ftr-413	863	21	recent	recent	ADJ
ftr-413	863	22	developments	development	NOUN
ftr-413	863	23	in	in	ADP
ftr-413	863	24	federal	federal	ADJ
ftr-413	863	25	income	income	NOUN
ftr-413	863	26	taxation	taxation	NOUN
ftr-413	863	27	81	81	NUM
ftr-413	863	28	paid	pay	VERB
ftr-413	863	29	]	]	PUNCT
ftr-413	863	30	are	be	AUX
ftr-413	863	31	nevertheless	nevertheless	ADV
ftr-413	863	32	includable	includable	ADJ
ftr-413	863	33	in	in	ADP
ftr-413	863	34	the	the	DET
ftr-413	863	35	litigant	litigant	NOUN
ftr-413	863	36	’s	’s	PART
ftr-413	863	37	gross	gross	ADJ
ftr-413	863	38	income	income	NOUN
ftr-413	863	39	,	,	PUNCT
ftr-413	863	40	and	and	CCONJ
ftr-413	863	41	that	that	SCONJ
ftr-413	863	42	the	the	DET
ftr-413	863	43	taxpayer	taxpayer	NOUN
ftr-413	863	44	then	then	ADV
ftr-413	863	45	may	may	AUX
ftr-413	863	46	claim	claim	VERB
ftr-413	863	47	a	a	DET
ftr-413	863	48	deduction	deduction	NOUN
ftr-413	863	49	,	,	PUNCT
ftr-413	863	50	subject	subject	ADJ
ftr-413	863	51	to	to	ADP
ftr-413	863	52	any	any	DET
ftr-413	863	53	applicable	applicable	ADJ
ftr-413	863	54	limitations	limitation	NOUN
ftr-413	863	55	,	,	PUNCT
ftr-413	863	56	including	include	VERB
ftr-413	863	57	disallowance	disallowance	NOUN
ftr-413	863	58	of	of	ADP
ftr-413	863	59	the	the	DET
ftr-413	863	60	deduction	deduction	NOUN
ftr-413	863	61	for	for	ADP
ftr-413	863	62	amt	amt	PROPN
ftr-413	863	63	purposes	purpose	NOUN
ftr-413	863	64	if	if	SCONJ
ftr-413	863	65	it	it	PRON
ftr-413	863	66	is	be	AUX
ftr-413	863	67	a	a	DET
ftr-413	863	68	§	§	ADJ
ftr-413	863	69	212	212	NUM
ftr-413	863	70	deduction	deduction	NOUN
ftr-413	863	71	.	.	PUNCT
ftr-413	864	1	bagley	bagley	NOUN
ftr-413	864	2	v.	v.	ADP
ftr-413	864	3	commissioner	commissioner	PROPN
ftr-413	864	4	,	,	PUNCT
ftr-413	864	5	105	105	NUM
ftr-413	864	6	t.c	t.c	PROPN
ftr-413	864	7	.	.	PROPN
ftr-413	864	8	396	396	NUM
ftr-413	864	9	(	(	PUNCT
ftr-413	864	10	1995	1995	NUM
ftr-413	864	11	)	)	PUNCT
ftr-413	864	12	,	,	PUNCT
ftr-413	864	13	aff’d	aff’d	VERB
ftr-413	864	14	121	121	NUM
ftr-413	864	15	f.3d	f.3d	NUM
ftr-413	864	16	393	393	NUM
ftr-413	864	17	(	(	PUNCT
ftr-413	864	18	8th	8th	ADJ
ftr-413	864	19	cir	cir	NOUN
ftr-413	864	20	.	.	PUNCT
ftr-413	864	21	1997	1997	NUM
ftr-413	864	22	)	)	PUNCT
ftr-413	864	23	.	.	PUNCT
ftr-413	865	1	accord	accord	PROPN
ftr-413	865	2	baylin	baylin	PROPN
ftr-413	865	3	v.	v.	PROPN
ftr-413	865	4	united	united	PROPN
ftr-413	865	5	states	states	PROPN
ftr-413	865	6	,	,	PUNCT
ftr-413	865	7	43	43	NUM
ftr-413	865	8	f.3d	f.3d	NUM
ftr-413	865	9	1451	1451	NUM
ftr-413	865	10	(	(	PUNCT
ftr-413	865	11	fed	fed	PROPN
ftr-413	865	12	.	.	PUNCT
ftr-413	865	13	cir	cir	PROPN
ftr-413	865	14	.	.	PROPN
ftr-413	865	15	1995	1995	NUM
ftr-413	865	16	)	)	PUNCT
ftr-413	865	17	,	,	PUNCT
ftr-413	865	18	aff’g	aff’g	PROPN
ftr-413	865	19	30	30	NUM
ftr-413	865	20	fed	fed	PROPN
ftr-413	865	21	.	.	PUNCT
ftr-413	866	1	cl	cl	NOUN
ftr-413	866	2	.	.	PUNCT
ftr-413	867	1	248	248	NUM
ftr-413	867	2	(	(	PUNCT
ftr-413	867	3	1993	1993	NUM
ftr-413	867	4	)	)	PUNCT
ftr-413	867	5	;	;	PUNCT
ftr-413	868	1	alexander	alexander	PROPN
ftr-413	868	2	v.	v.	ADP
ftr-413	868	3	irs	irs	PROPN
ftr-413	868	4	,	,	PUNCT
ftr-413	868	5	72	72	NUM
ftr-413	868	6	f.3d	f.3d	NUM
ftr-413	868	7	938	938	NUM
ftr-413	868	8	,	,	PUNCT
ftr-413	868	9	96	96	NUM
ftr-413	868	10	-	-	SYM
ftr-413	868	11	1	1	NUM
ftr-413	868	12	u.s.t.c	u.s.t.c	PROPN
ftr-413	868	13	.	.	PROPN
ftr-413	868	14	¶	¶	PROPN
ftr-413	868	15	50,011	50,011	NUM
ftr-413	868	16	(	(	PUNCT
ftr-413	868	17	1st	1st	ADJ
ftr-413	868	18	cir	cir	NOUN
ftr-413	868	19	.	.	PROPN
ftr-413	868	20	1995	1995	NUM
ftr-413	868	21	)	)	PUNCT
ftr-413	868	22	,	,	PUNCT
ftr-413	868	23	aff’g	aff’g	PROPN
ftr-413	868	24	t.c	t.c	PROPN
ftr-413	868	25	.	.	PROPN
ftr-413	868	26	memo	memo	NOUN
ftr-413	868	27	.	.	PUNCT
ftr-413	869	1	1995	1995	NUM
ftr-413	869	2	-	-	SYM
ftr-413	869	3	51	51	NUM
ftr-413	869	4	(	(	PUNCT
ftr-413	869	5	1/31/95	1/31/95	PROPN
ftr-413	869	6	)	)	PUNCT
ftr-413	869	7	;	;	PUNCT
ftr-413	869	8	coady	coady	PROPN
ftr-413	869	9	v.	v.	PROPN
ftr-413	869	10	commissioner	commissioner	PROPN
ftr-413	869	11	,	,	PUNCT
ftr-413	869	12	213	213	NUM
ftr-413	869	13	f.3d	f.3d	NUM
ftr-413	869	14	1187	1187	NUM
ftr-413	869	15	,	,	PUNCT
ftr-413	869	16	2000	2000	NUM
ftr-413	869	17	-	-	SYM
ftr-413	869	18	1	1	NUM
ftr-413	870	1	u.s.t.c	u.s.t.c	PROPN
ftr-413	870	2	.	.	PROPN
ftr-413	871	1	¶	¶	PROPN
ftr-413	871	2	50,528	50,528	NUM
ftr-413	871	3	(	(	PUNCT
ftr-413	871	4	9th	9th	ADJ
ftr-413	871	5	cir	cir	NOUN
ftr-413	871	6	.	.	PROPN
ftr-413	871	7	2000	2000	NUM
ftr-413	871	8	)	)	PUNCT
ftr-413	871	9	,	,	PUNCT
ftr-413	871	10	aff’g	aff’g	PROPN
ftr-413	871	11	t.c	t.c	PROPN
ftr-413	871	12	.	.	PROPN
ftr-413	871	13	memo	memo	NOUN
ftr-413	871	14	.	.	PUNCT
ftr-413	872	1	1998	1998	NUM
ftr-413	872	2	-	-	SYM
ftr-413	872	3	291	291	NUM
ftr-413	872	4	(	(	PUNCT
ftr-413	872	5	8/6/98	8/6/98	NUM
ftr-413	872	6	)	)	PUNCT
ftr-413	872	7	;	;	PUNCT
ftr-413	872	8	benci	benci	PROPN
ftr-413	872	9	-	-	PUNCT
ftr-413	872	10	woodward	woodward	PROPN
ftr-413	872	11	v.	v.	PROPN
ftr-413	872	12	commissioner	commissioner	PROPN
ftr-413	872	13	,	,	PUNCT
ftr-413	872	14	219	219	NUM
ftr-413	872	15	f.3d	f.3d	NUM
ftr-413	872	16	941	941	NUM
ftr-413	872	17	,	,	PUNCT
ftr-413	872	18	2000	2000	NUM
ftr-413	872	19	-	-	SYM
ftr-413	872	20	2	2	NUM
ftr-413	872	21	u.s.t.c	u.s.t.c	PROPN
ftr-413	872	22	.	.	PROPN
ftr-413	873	1	¶	¶	PROPN
ftr-413	873	2	50,595	50,595	NUM
ftr-413	873	3	(	(	PUNCT
ftr-413	873	4	9th	9th	ADJ
ftr-413	873	5	cir	cir	NOUN
ftr-413	873	6	.	.	PROPN
ftr-413	873	7	2000	2000	NUM
ftr-413	873	8	)	)	PUNCT
ftr-413	873	9	,	,	PUNCT
ftr-413	873	10	aff’g	aff’g	PROPN
ftr-413	873	11	t.c	t.c	PROPN
ftr-413	873	12	.	.	PROPN
ftr-413	873	13	memo	memo	NOUN
ftr-413	873	14	.	.	PUNCT
ftr-413	874	1	1998	1998	NUM
ftr-413	874	2	-	-	SYM
ftr-413	874	3	395	395	NUM
ftr-413	874	4	(	(	PUNCT
ftr-413	874	5	11/9/98	11/9/98	NUM
ftr-413	874	6	)	)	PUNCT
ftr-413	874	7	,	,	PUNCT
ftr-413	874	8	cert	cert	PROPN
ftr-413	874	9	.	.	PUNCT
ftr-413	874	10	denied	deny	VERB
ftr-413	874	11	,	,	PUNCT
ftr-413	875	1	531	531	NUM
ftr-413	875	2	u.s	u.s	PROPN
ftr-413	875	3	.	.	PROPN
ftr-413	875	4	1112	1112	NUM
ftr-413	875	5	(	(	PUNCT
ftr-413	875	6	2001	2001	NUM
ftr-413	875	7	)	)	PUNCT
ftr-413	875	8	;	;	PUNCT
ftr-413	875	9	kenseth	kenseth	PROPN
ftr-413	875	10	v.	v.	PROPN
ftr-413	875	11	commissioner	commissioner	PROPN
ftr-413	875	12	,	,	PUNCT
ftr-413	875	13	259	259	NUM
ftr-413	875	14	f.3d	f.3d	NUM
ftr-413	875	15	881	881	NUM
ftr-413	875	16	,	,	PUNCT
ftr-413	875	17	88	88	NUM
ftr-413	875	18	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	875	19	2001	2001	NUM
ftr-413	875	20	-	-	SYM
ftr-413	875	21	5378	5378	NUM
ftr-413	875	22	,	,	PUNCT
ftr-413	875	23	2001	2001	NUM
ftr-413	875	24	-	-	SYM
ftr-413	875	25	2	2	NUM
ftr-413	875	26	u.s.t.c	u.s.t.c	PROPN
ftr-413	875	27	.	.	PROPN
ftr-413	876	1	¶	¶	PROPN
ftr-413	876	2	50,570	50,570	NUM
ftr-413	876	3	(	(	PUNCT
ftr-413	876	4	7th	7th	ADJ
ftr-413	876	5	cir	cir	NOUN
ftr-413	876	6	.	.	PUNCT
ftr-413	876	7	8/7/01	8/7/01	NUM
ftr-413	876	8	)	)	PUNCT
ftr-413	876	9	,	,	PUNCT
ftr-413	876	10	aff’g	aff’g	VERB
ftr-413	876	11	114	114	NUM
ftr-413	876	12	t.c	t.c	PROPN
ftr-413	876	13	.	.	PROPN
ftr-413	876	14	399	399	NUM
ftr-413	876	15	(	(	PUNCT
ftr-413	876	16	5/24/00	5/24/00	NUM
ftr-413	876	17	)	)	PUNCT
ftr-413	876	18	(	(	PUNCT
ftr-413	876	19	reviewed	review	VERB
ftr-413	876	20	,	,	PUNCT
ftr-413	876	21	8	8	NUM
ftr-413	876	22	-	-	SYM
ftr-413	876	23	5	5	NUM
ftr-413	876	24	)	)	PUNCT
ftr-413	876	25	;	;	PUNCT
ftr-413	876	26	young	young	ADJ
ftr-413	876	27	v.	v.	PROPN
ftr-413	876	28	commissioner	commissioner	NOUN
ftr-413	876	29	,	,	PUNCT
ftr-413	876	30	240	240	NUM
ftr-413	876	31	f.3d	f.3d	NUM
ftr-413	876	32	369	369	NUM
ftr-413	876	33	,	,	PUNCT
ftr-413	876	34	87	87	NUM
ftr-413	876	35	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	876	36	2001	2001	NUM
ftr-413	876	37	-	-	SYM
ftr-413	876	38	889	889	NUM
ftr-413	876	39	,	,	PUNCT
ftr-413	876	40	2001	2001	NUM
ftr-413	876	41	-	-	SYM
ftr-413	876	42	1	1	NUM
ftr-413	876	43	u.s.t.c	u.s.t.c	PROPN
ftr-413	876	44	.	.	PROPN
ftr-413	877	1	¶	¶	PROPN
ftr-413	877	2	50,244	50,244	NUM
ftr-413	877	3	(	(	PUNCT
ftr-413	877	4	4th	4th	ADJ
ftr-413	877	5	cir	cir	NOUN
ftr-413	877	6	.	.	PUNCT
ftr-413	878	1	2/16/01	2/16/01	NUM
ftr-413	878	2	)	)	PUNCT
ftr-413	878	3	,	,	PUNCT
ftr-413	878	4	aff’g	aff’g	PROPN
ftr-413	878	5	,	,	PUNCT
ftr-413	878	6	113	113	NUM
ftr-413	878	7	t.c	t.c	PROPN
ftr-413	878	8	.	.	PROPN
ftr-413	879	1	152	152	NUM
ftr-413	879	2	(	(	PUNCT
ftr-413	879	3	8/20/99	8/20/99	NUM
ftr-413	879	4	)	)	PUNCT
ftr-413	879	5	;	;	PUNCT
ftr-413	879	6	hukkanen	hukkanen	PROPN
ftr-413	879	7	-	-	PUNCT
ftr-413	879	8	campbell	campbell	PROPN
ftr-413	879	9	v.	v.	PROPN
ftr-413	879	10	commissioner	commissioner	PROPN
ftr-413	879	11	,	,	PUNCT
ftr-413	879	12	274	274	NUM
ftr-413	879	13	f.3d	f.3d	NUM
ftr-413	879	14	1312	1312	NUM
ftr-413	879	15	,	,	PUNCT
ftr-413	879	16	88	88	NUM
ftr-413	879	17	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	879	18	2001	2001	NUM
ftr-413	879	19	-	-	SYM
ftr-413	879	20	7983	7983	NUM
ftr-413	879	21	,	,	PUNCT
ftr-413	879	22	2002	2002	NUM
ftr-413	879	23	-	-	SYM
ftr-413	879	24	1	1	NUM
ftr-413	879	25	u.s.t.c	u.s.t.c	PROPN
ftr-413	879	26	.	.	PROPN
ftr-413	880	1	¶	¶	PROPN
ftr-413	880	2	50,351	50,351	NUM
ftr-413	880	3	(	(	PUNCT
ftr-413	880	4	10th	10th	ADJ
ftr-413	880	5	cir	cir	NOUN
ftr-413	880	6	.	.	PUNCT
ftr-413	881	1	12/19/01	12/19/01	NUM
ftr-413	881	2	)	)	PUNCT
ftr-413	881	3	,	,	PUNCT
ftr-413	881	4	aff’g	aff’g	PROPN
ftr-413	881	5	t.c	t.c	PROPN
ftr-413	881	6	.	.	PROPN
ftr-413	881	7	memo	memo	NOUN
ftr-413	881	8	.	.	PUNCT
ftr-413	882	1	2000	2000	NUM
ftr-413	882	2	-	-	SYM
ftr-413	882	3	180	180	NUM
ftr-413	882	4	(	(	PUNCT
ftr-413	882	5	6/12/01	6/12/01	NUM
ftr-413	882	6	)	)	PUNCT
ftr-413	882	7	,	,	PUNCT
ftr-413	882	8	cert	cert	PROPN
ftr-413	882	9	.	.	PUNCT
ftr-413	882	10	denied	deny	VERB
ftr-413	882	11	,	,	PUNCT
ftr-413	882	12	535	535	NUM
ftr-413	882	13	u.s	u.s	PROPN
ftr-413	882	14	.	.	PROPN
ftr-413	882	15	1056	1056	NUM
ftr-413	882	16	(	(	PUNCT
ftr-413	882	17	5/13/02	5/13/02	NUM
ftr-413	882	18	)	)	PUNCT
ftr-413	882	19	;	;	PUNCT
ftr-413	882	20	raymond	raymond	PROPN
ftr-413	882	21	v.	v.	PROPN
ftr-413	882	22	united	united	PROPN
ftr-413	882	23	states	states	PROPN
ftr-413	882	24	,	,	PUNCT
ftr-413	882	25	355	355	NUM
ftr-413	882	26	f.3d	f.3d	NUM
ftr-413	882	27	107	107	NUM
ftr-413	882	28	,	,	PUNCT
ftr-413	882	29	93	93	NUM
ftr-413	882	30	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	882	31	2004	2004	NUM
ftr-413	882	32	-	-	SYM
ftr-413	882	33	416	416	NUM
ftr-413	882	34	,	,	PUNCT
ftr-413	882	35	2004	2004	NUM
ftr-413	882	36	-	-	SYM
ftr-413	882	37	1	1	NUM
ftr-413	882	38	u.s.t.c	u.s.t.c	PROPN
ftr-413	882	39	.	.	PROPN
ftr-413	883	1	¶	¶	PROPN
ftr-413	883	2	50,124	50,124	NUM
ftr-413	883	3	(	(	PUNCT
ftr-413	883	4	2d	2d	NUM
ftr-413	883	5	cir	cir	NOUN
ftr-413	883	6	.	.	PUNCT
ftr-413	884	1	1/13/04	1/13/04	NUM
ftr-413	884	2	)	)	PUNCT
ftr-413	884	3	.	.	PUNCT
ftr-413	885	1	b.	b.	PROPN
ftr-413	886	1	but	but	CCONJ
ftr-413	886	2	the	the	DET
ftr-413	886	3	eleventh	eleventh	ADJ
ftr-413	886	4	circuit	circuit	NOUN
ftr-413	886	5	relied	rely	VERB
ftr-413	886	6	on	on	ADP
ftr-413	886	7	state	state	NOUN
ftr-413	886	8	(	(	PUNCT
ftr-413	886	9	attorneys	attorney	NOUN
ftr-413	886	10	’	'	PUNCT
ftr-413	886	11	lien	lien	NOUN
ftr-413	886	12	)	)	PUNCT
ftr-413	886	13	law	law	NOUN
ftr-413	886	14	and	and	CCONJ
ftr-413	886	15	held	hold	VERB
ftr-413	886	16	that	that	DET
ftr-413	886	17	attorney	attorney	NOUN
ftr-413	886	18	’s	’s	PART
ftr-413	886	19	fees	fee	NOUN
ftr-413	886	20	were	be	AUX
ftr-413	886	21	not	not	PART
ftr-413	886	22	included	include	VERB
ftr-413	886	23	in	in	ADP
ftr-413	886	24	the	the	DET
ftr-413	886	25	client	client	NOUN
ftr-413	886	26	’s	’s	PART
ftr-413	886	27	recovery	recovery	NOUN
ftr-413	886	28	.	.	PUNCT
ftr-413	887	1	davis	davis	PROPN
ftr-413	887	2	v.	v.	PROPN
ftr-413	887	3	commissioner	commissioner	PROPN
ftr-413	887	4	,	,	PUNCT
ftr-413	887	5	210	210	NUM
ftr-413	887	6	f.3d	f.3d	NUM
ftr-413	887	7	1346	1346	NUM
ftr-413	887	8	,	,	PUNCT
ftr-413	887	9	2000	2000	NUM
ftr-413	887	10	-	-	SYM
ftr-413	887	11	1	1	NUM
ftr-413	887	12	u.s.t.c	u.s.t.c	PROPN
ftr-413	887	13	.	.	PROPN
ftr-413	888	1	¶	¶	PROPN
ftr-413	888	2	50,431	50,431	NUM
ftr-413	888	3	(	(	PUNCT
ftr-413	888	4	4/27/00	4/27/00	NUM
ftr-413	888	5	)	)	PUNCT
ftr-413	888	6	(	(	PUNCT
ftr-413	888	7	per	per	ADP
ftr-413	888	8	curiam	curiam	NOUN
ftr-413	888	9	)	)	PUNCT
ftr-413	888	10	,	,	PUNCT
ftr-413	888	11	aff’g	aff’g	PROPN
ftr-413	888	12	t.c	t.c	PROPN
ftr-413	888	13	.	.	PROPN
ftr-413	888	14	memo	memo	NOUN
ftr-413	888	15	.	.	PUNCT
ftr-413	889	1	1998	1998	NUM
ftr-413	889	2	-	-	SYM
ftr-413	889	3	248	248	NUM
ftr-413	889	4	(	(	PUNCT
ftr-413	889	5	7/7/98	7/7/98	NUM
ftr-413	889	6	)	)	PUNCT
ftr-413	889	7	.	.	PUNCT
ftr-413	890	1	willa	willa	PROPN
ftr-413	890	2	mae	mae	PROPN
ftr-413	890	3	davis	davis	PROPN
ftr-413	890	4	recovered	recover	VERB
ftr-413	890	5	$	$	SYM
ftr-413	890	6	151,000	151,000	NUM
ftr-413	890	7	of	of	ADP
ftr-413	890	8	compensatory	compensatory	ADJ
ftr-413	890	9	damages	damage	NOUN
ftr-413	890	10	and	and	CCONJ
ftr-413	890	11	$	$	SYM
ftr-413	890	12	6	6	NUM
ftr-413	890	13	million	million	NUM
ftr-413	890	14	of	of	ADP
ftr-413	890	15	punitive	punitive	ADJ
ftr-413	890	16	damages	damage	NOUN
ftr-413	890	17	against	against	ADP
ftr-413	890	18	two	two	NUM
ftr-413	890	19	companies	company	NOUN
ftr-413	890	20	that	that	PRON
ftr-413	890	21	made	make	VERB
ftr-413	890	22	loans	loan	NOUN
ftr-413	890	23	to	to	ADP
ftr-413	890	24	homeowners	homeowner	NOUN
ftr-413	890	25	in	in	ADP
ftr-413	890	26	alabama	alabama	PROPN
ftr-413	890	27	.	.	PUNCT
ftr-413	891	1	her	her	PRON
ftr-413	891	2	share	share	NOUN
ftr-413	891	3	of	of	ADP
ftr-413	891	4	the	the	DET
ftr-413	891	5	recovery	recovery	NOUN
ftr-413	891	6	after	after	ADP
ftr-413	891	7	legal	legal	ADJ
ftr-413	891	8	fees	fee	NOUN
ftr-413	891	9	and	and	CCONJ
ftr-413	891	10	expenses	expense	NOUN
ftr-413	891	11	was	be	AUX
ftr-413	891	12	$	$	SYM
ftr-413	891	13	3,039,191	3,039,191	NUM
ftr-413	891	14	.	.	PUNCT
ftr-413	892	1	in	in	ADP
ftr-413	892	2	davis	davis	PROPN
ftr-413	892	3	,	,	PUNCT
ftr-413	892	4	which	which	PRON
ftr-413	892	5	was	be	AUX
ftr-413	892	6	appealable	appealable	ADJ
ftr-413	892	7	to	to	ADP
ftr-413	892	8	the	the	DET
ftr-413	892	9	eleventh	eleventh	ADJ
ftr-413	892	10	circuit	circuit	NOUN
ftr-413	892	11	,	,	PUNCT
ftr-413	892	12	the	the	DET
ftr-413	892	13	tax	tax	NOUN
ftr-413	892	14	court	court	NOUN
ftr-413	892	15	followed	follow	VERB
ftr-413	892	16	cotnam	cotnam	NOUN
ftr-413	892	17	under	under	ADP
ftr-413	892	18	the	the	DET
ftr-413	892	19	golsen	golsen	ADJ
ftr-413	892	20	rule	rule	NOUN
ftr-413	892	21	because	because	SCONJ
ftr-413	892	22	under	under	ADP
ftr-413	892	23	bonner	bonner	NOUN
ftr-413	892	24	v.	v.	ADP
ftr-413	892	25	city	city	NOUN
ftr-413	892	26	of	of	ADP
ftr-413	892	27	prichard	prichard	PROPN
ftr-413	892	28	,	,	PUNCT
ftr-413	892	29	alabama	alabama	PROPN
ftr-413	892	30	,	,	PUNCT
ftr-413	892	31	661	661	NUM
ftr-413	892	32	f.2d	f.2d	NOUN
ftr-413	892	33	1206	1206	NUM
ftr-413	892	34	(	(	PUNCT
ftr-413	892	35	11th	11th	ADJ
ftr-413	892	36	cir	cir	NOUN
ftr-413	892	37	.	.	PROPN
ftr-413	892	38	1981	1981	NUM
ftr-413	892	39	)	)	PUNCT
ftr-413	892	40	,	,	PUNCT
ftr-413	892	41	fifth	fifth	ADJ
ftr-413	892	42	circuit	circuit	NOUN
ftr-413	892	43	decisions	decision	NOUN
ftr-413	892	44	rendered	render	VERB
ftr-413	892	45	before	before	SCONJ
ftr-413	892	46	the	the	DET
ftr-413	892	47	eleventh	eleventh	ADJ
ftr-413	892	48	circuit	circuit	NOUN
ftr-413	892	49	was	be	AUX
ftr-413	892	50	created	create	VERB
ftr-413	892	51	are	be	AUX
ftr-413	892	52	binding	bind	VERB
ftr-413	892	53	precedent	precedent	NOUN
ftr-413	892	54	in	in	ADP
ftr-413	892	55	the	the	DET
ftr-413	892	56	eleventh	eleventh	ADJ
ftr-413	892	57	circuit	circuit	NOUN
ftr-413	892	58	.	.	PUNCT
ftr-413	892	59	!	!	PUNCT
ftr-413	893	1	in	in	ADP
ftr-413	893	2	cotnam	cotnam	PROPN
ftr-413	893	3	v.	v.	ADP
ftr-413	893	4	commissioner	commissioner	NOUN
ftr-413	893	5	,	,	PUNCT
ftr-413	893	6	263	263	NUM
ftr-413	893	7	f.2d	f.2d	SYM
ftr-413	893	8	119	119	NUM
ftr-413	893	9	(	(	PUNCT
ftr-413	893	10	5th	5th	ADJ
ftr-413	893	11	cir	cir	NOUN
ftr-413	893	12	.	.	PUNCT
ftr-413	893	13	1959	1959	NUM
ftr-413	893	14	)	)	PUNCT
ftr-413	893	15	(	(	PUNCT
ftr-413	893	16	2	2	NUM
ftr-413	893	17	-	-	SYM
ftr-413	893	18	1	1	NUM
ftr-413	893	19	)	)	PUNCT
ftr-413	893	20	,	,	PUNCT
ftr-413	893	21	wisdom	wisdom	NOUN
ftr-413	893	22	,	,	PUNCT
ftr-413	893	23	j.	j.	PROPN
ftr-413	893	24	dissenting	dissenting	PROPN
ftr-413	893	25	)	)	PUNCT
ftr-413	893	26	,	,	PUNCT
ftr-413	893	27	the	the	DET
ftr-413	893	28	fifth	fifth	ADJ
ftr-413	893	29	circuit	circuit	NOUN
ftr-413	893	30	held	hold	VERB
ftr-413	893	31	that	that	DET
ftr-413	893	32	attorney	attorney	NOUN
ftr-413	893	33	’s	’s	PART
ftr-413	893	34	fees	fee	NOUN
ftr-413	893	35	paid	pay	VERB
ftr-413	893	36	directly	directly	ADV
ftr-413	893	37	to	to	ADP
ftr-413	893	38	a	a	DET
ftr-413	893	39	plaintiff	plaintiff	NOUN
ftr-413	893	40	’s	’s	PART
ftr-413	893	41	attorney	attorney	NOUN
ftr-413	893	42	are	be	AUX
ftr-413	893	43	not	not	PART
ftr-413	893	44	includable	includable	ADJ
ftr-413	893	45	by	by	ADP
ftr-413	893	46	the	the	DET
ftr-413	893	47	litigant	litigant	NOUN
ftr-413	893	48	.	.	PUNCT
ftr-413	894	1	the	the	DET
ftr-413	894	2	majority	majority	NOUN
ftr-413	894	3	reasoned	reason	VERB
ftr-413	894	4	that	that	SCONJ
ftr-413	894	5	under	under	ADP
ftr-413	894	6	the	the	DET
ftr-413	894	7	alabama	alabama	PROPN
ftr-413	894	8	attorney	attorney	NOUN
ftr-413	894	9	’s	’s	PART
ftr-413	894	10	lien	lien	PROPN
ftr-413	894	11	law	law	NOUN
ftr-413	894	12	,	,	PUNCT
ftr-413	894	13	the	the	DET
ftr-413	894	14	ownership	ownership	NOUN
ftr-413	894	15	of	of	ADP
ftr-413	894	16	the	the	DET
ftr-413	894	17	portion	portion	NOUN
ftr-413	894	18	of	of	ADP
ftr-413	894	19	the	the	DET
ftr-413	894	20	award	award	NOUN
ftr-413	894	21	representing	represent	VERB
ftr-413	894	22	attorney	attorney	NOUN
ftr-413	894	23	’s	’s	PART
ftr-413	894	24	fees	fee	NOUN
ftr-413	894	25	vested	vest	VERB
ftr-413	894	26	in	in	ADP
ftr-413	894	27	the	the	DET
ftr-413	894	28	attorney	attorney	NOUN
ftr-413	894	29	ab	ab	PROPN
ftr-413	894	30	initio	initio	PROPN
ftr-413	894	31	.	.	PUNCT
ftr-413	894	32	!	!	PUNCT
ftr-413	895	1	this	this	DET
ftr-413	895	2	view	view	NOUN
ftr-413	895	3	was	be	AUX
ftr-413	895	4	followed	follow	VERB
ftr-413	895	5	by	by	ADP
ftr-413	895	6	the	the	DET
ftr-413	895	7	sixth	sixth	ADJ
ftr-413	895	8	and	and	CCONJ
ftr-413	895	9	ninth	ninth	ADJ
ftr-413	895	10	circuits	circuit	NOUN
ftr-413	895	11	in	in	ADP
ftr-413	895	12	estate	estate	NOUN
ftr-413	895	13	of	of	ADP
ftr-413	895	14	clarks	clark	NOUN
ftr-413	895	15	v.	v.	ADP
ftr-413	895	16	united	united	PROPN
ftr-413	895	17	states	states	PROPN
ftr-413	895	18	,	,	PUNCT
ftr-413	895	19	202	202	NUM
ftr-413	895	20	f.3d	f.3d	NUM
ftr-413	895	21	854	854	NUM
ftr-413	895	22	,	,	PUNCT
ftr-413	895	23	85	85	NUM
ftr-413	895	24	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	895	25	2000	2000	NUM
ftr-413	895	26	-	-	SYM
ftr-413	895	27	405	405	NUM
ftr-413	895	28	,	,	PUNCT
ftr-413	895	29	2000	2000	NUM
ftr-413	895	30	-	-	SYM
ftr-413	895	31	1	1	NUM
ftr-413	895	32	u.s.t.c	u.s.t.c	PROPN
ftr-413	895	33	.	.	PROPN
ftr-413	896	1	¶	¶	PROPN
ftr-413	896	2	50,158	50,158	NUM
ftr-413	896	3	(	(	PUNCT
ftr-413	896	4	6th	6th	ADJ
ftr-413	896	5	cir	cir	NOUN
ftr-413	896	6	.	.	PUNCT
ftr-413	897	1	1/13/00	1/13/00	NUM
ftr-413	897	2	)	)	PUNCT
ftr-413	897	3	(	(	PUNCT
ftr-413	897	4	michigan	michigan	PROPN
ftr-413	897	5	law	law	PROPN
ftr-413	897	6	)	)	PUNCT
ftr-413	897	7	,	,	PUNCT
ftr-413	897	8	and	and	CCONJ
ftr-413	897	9	banaitis	banaitis	PROPN
ftr-413	897	10	v.	v.	PROPN
ftr-413	897	11	commissioner	commissioner	NOUN
ftr-413	897	12	,	,	PUNCT
ftr-413	897	13	340	340	NUM
ftr-413	897	14	f.3d	f.3d	NUM
ftr-413	897	15	1074	1074	NUM
ftr-413	897	16	(	(	PUNCT
ftr-413	897	17	9th	9th	ADJ
ftr-413	897	18	cir	cir	NOUN
ftr-413	897	19	.	.	PUNCT
ftr-413	897	20	8/27/03	8/27/03	NUM
ftr-413	897	21	)	)	PUNCT
ftr-413	897	22	,	,	PUNCT
ftr-413	897	23	rev’g	rev’g	PROPN
ftr-413	897	24	t.c	t.c	PROPN
ftr-413	897	25	.	.	PROPN
ftr-413	897	26	memo	memo	NOUN
ftr-413	897	27	.	.	PUNCT
ftr-413	898	1	2002	2002	NUM
ftr-413	898	2	-	-	SYM
ftr-413	898	3	5	5	NUM
ftr-413	898	4	(	(	PUNCT
ftr-413	898	5	1/8/02	1/8/02	NUM
ftr-413	898	6	)	)	PUNCT
ftr-413	898	7	(	(	PUNCT
ftr-413	898	8	oregon	oregon	PROPN
ftr-413	898	9	law	law	PROPN
ftr-413	898	10	)	)	PUNCT
ftr-413	898	11	,	,	PUNCT
ftr-413	898	12	rev’d	rev’d	NOUN
ftr-413	898	13	sub	sub	PROPN
ftr-413	898	14	nom	nom	PROPN
ftr-413	898	15	commissioner	commissioner	PROPN
ftr-413	898	16	v.	v.	PROPN
ftr-413	898	17	banks	banks	PROPN
ftr-413	898	18	,	,	PUNCT
ftr-413	898	19	125	125	NUM
ftr-413	898	20	s.	s.	PROPN
ftr-413	898	21	ct	ct	PROPN
ftr-413	898	22	.	.	PROPN
ftr-413	898	23	826	826	NUM
ftr-413	898	24	,	,	PUNCT
ftr-413	898	25	2005	2005	NUM
ftr-413	898	26	-	-	SYM
ftr-413	898	27	1	1	NUM
ftr-413	898	28	u.s.t.c	u.s.t.c	PROPN
ftr-413	898	29	.	.	PROPN
ftr-413	899	1	¶	¶	PROPN
ftr-413	899	2	50,155	50,155	NUM
ftr-413	899	3	(	(	PUNCT
ftr-413	899	4	u.s	u.s	PROPN
ftr-413	899	5	.	.	PROPN
ftr-413	899	6	1/24/05	1/24/05	NUM
ftr-413	899	7	)	)	PUNCT
ftr-413	899	8	.	.	PUNCT
ftr-413	900	1	82	82	NUM
ftr-413	900	2	florida	florida	PROPN
ftr-413	900	3	tax	tax	NOUN
ftr-413	900	4	review	review	NOUN
ftr-413	901	1	[	[	X
ftr-413	901	2	vol.7	vol.7	NOUN
ftr-413	901	3	:	:	PUNCT
ftr-413	901	4	si	si	X
ftr-413	901	5	(	(	PUNCT
ftr-413	901	6	1	1	X
ftr-413	901	7	)	)	PUNCT
ftr-413	901	8	banaitis	banaitis	NOUN
ftr-413	901	9	v.	v.	PROPN
ftr-413	901	10	commissioner	commissioner	NOUN
ftr-413	901	11	,	,	PUNCT
ftr-413	901	12	340	340	NUM
ftr-413	901	13	f.3d	f.3d	NUM
ftr-413	901	14	1074	1074	NUM
ftr-413	901	15	(	(	PUNCT
ftr-413	901	16	9th	9th	ADJ
ftr-413	901	17	cir	cir	NOUN
ftr-413	901	18	.	.	PUNCT
ftr-413	901	19	8/27/03	8/27/03	NUM
ftr-413	901	20	)	)	PUNCT
ftr-413	901	21	,	,	PUNCT
ftr-413	901	22	rev’g	rev’g	PROPN
ftr-413	901	23	t.c	t.c	PROPN
ftr-413	901	24	.	.	PROPN
ftr-413	901	25	memo	memo	NOUN
ftr-413	901	26	.	.	PUNCT
ftr-413	902	1	2002	2002	NUM
ftr-413	902	2	-	-	SYM
ftr-413	902	3	5	5	NUM
ftr-413	902	4	.	.	PUNCT
ftr-413	903	1	in	in	ADP
ftr-413	903	2	a	a	DET
ftr-413	903	3	case	case	NOUN
ftr-413	903	4	involving	involve	VERB
ftr-413	903	5	attorney	attorney	NOUN
ftr-413	903	6	’s	’s	PART
ftr-413	903	7	fees	fee	NOUN
ftr-413	903	8	subject	subject	ADJ
ftr-413	903	9	to	to	ADP
ftr-413	903	10	oregon	oregon	PROPN
ftr-413	903	11	attorney	attorney	PROPN
ftr-413	903	12	’s	’s	PART
ftr-413	903	13	fee	fee	NOUN
ftr-413	903	14	lien	lien	PROPN
ftr-413	903	15	law	law	NOUN
ftr-413	903	16	,	,	PUNCT
ftr-413	903	17	the	the	DET
ftr-413	903	18	ninth	ninth	ADJ
ftr-413	903	19	circuit	circuit	NOUN
ftr-413	903	20	(	(	PUNCT
ftr-413	903	21	judge	judge	PROPN
ftr-413	903	22	thomas	thomas	PROPN
ftr-413	903	23	)	)	PUNCT
ftr-413	903	24	held	hold	VERB
ftr-413	903	25	the	the	DET
ftr-413	903	26	portion	portion	NOUN
ftr-413	903	27	of	of	ADP
ftr-413	903	28	a	a	DET
ftr-413	903	29	taxable	taxable	ADJ
ftr-413	903	30	damage	damage	NOUN
ftr-413	903	31	award	award	NOUN
ftr-413	903	32	(	(	PUNCT
ftr-413	903	33	for	for	ADP
ftr-413	903	34	wrongful	wrongful	ADJ
ftr-413	903	35	discharge	discharge	NOUN
ftr-413	903	36	from	from	ADP
ftr-413	903	37	employment	employment	NOUN
ftr-413	903	38	)	)	PUNCT
ftr-413	903	39	retained	retain	VERB
ftr-413	903	40	by	by	ADP
ftr-413	903	41	the	the	DET
ftr-413	903	42	attorney	attorney	NOUN
ftr-413	903	43	as	as	ADP
ftr-413	903	44	a	a	DET
ftr-413	903	45	contingent	contingent	NOUN
ftr-413	903	46	fee	fee	NOUN
ftr-413	903	47	was	be	AUX
ftr-413	903	48	not	not	PART
ftr-413	903	49	includable	includable	ADJ
ftr-413	903	50	in	in	ADP
ftr-413	903	51	the	the	DET
ftr-413	903	52	taxpayer	taxpayer	NOUN
ftr-413	903	53	-	-	PUNCT
ftr-413	903	54	plaintiff	plaintiff	NOUN
ftr-413	903	55	’s	’s	PART
ftr-413	903	56	gross	gross	ADJ
ftr-413	903	57	income	income	NOUN
ftr-413	903	58	.	.	PUNCT
ftr-413	904	1	judge	judge	PROPN
ftr-413	904	2	thomas	thomas	PROPN
ftr-413	904	3	found	find	VERB
ftr-413	904	4	that	that	SCONJ
ftr-413	904	5	the	the	DET
ftr-413	904	6	nature	nature	NOUN
ftr-413	904	7	of	of	ADP
ftr-413	904	8	the	the	DET
ftr-413	904	9	attorney	attorney	NOUN
ftr-413	904	10	’s	’s	PART
ftr-413	904	11	fee	fee	NOUN
ftr-413	904	12	lien	lien	NOUN
ftr-413	904	13	was	be	AUX
ftr-413	904	14	determinative	determinative	ADJ
ftr-413	904	15	.	.	PUNCT
ftr-413	905	1	examining	examine	VERB
ftr-413	905	2	relevant	relevant	ADJ
ftr-413	905	3	state	state	NOUN
ftr-413	905	4	law	law	NOUN
ftr-413	905	5	,	,	PUNCT
ftr-413	905	6	he	he	PRON
ftr-413	905	7	concluded	conclude	VERB
ftr-413	905	8	that	that	SCONJ
ftr-413	905	9	under	under	ADP
ftr-413	905	10	oregon	oregon	PROPN
ftr-413	905	11	law	law	NOUN
ftr-413	905	12	,	,	PUNCT
ftr-413	905	13	the	the	DET
ftr-413	905	14	attorney	attorney	NOUN
ftr-413	905	15	’s	’s	PART
ftr-413	905	16	claim	claim	NOUN
ftr-413	905	17	to	to	ADP
ftr-413	905	18	the	the	DET
ftr-413	905	19	fee	fee	NOUN
ftr-413	905	20	was	be	AUX
ftr-413	905	21	even	even	ADV
ftr-413	905	22	stronger	strong	ADJ
ftr-413	905	23	than	than	ADP
ftr-413	905	24	under	under	ADP
ftr-413	905	25	alabama	alabama	PROPN
ftr-413	905	26	law	law	NOUN
ftr-413	905	27	.	.	PUNCT
ftr-413	906	1	therefore	therefore	ADV
ftr-413	906	2	he	he	PRON
ftr-413	906	3	applied	apply	VERB
ftr-413	906	4	the	the	DET
ftr-413	906	5	fifth	fifth	ADJ
ftr-413	906	6	circuit	circuit	NOUN
ftr-413	906	7	’s	’s	PART
ftr-413	906	8	decision	decision	NOUN
ftr-413	906	9	in	in	ADP
ftr-413	906	10	cotnam	cotnam	PROPN
ftr-413	906	11	v.	v.	ADP
ftr-413	906	12	commissioner	commissioner	NOUN
ftr-413	906	13	,	,	PUNCT
ftr-413	906	14	263	263	NUM
ftr-413	906	15	f.2d	f.2d	SYM
ftr-413	906	16	119	119	NUM
ftr-413	906	17	(	(	PUNCT
ftr-413	906	18	5th	5th	ADJ
ftr-413	906	19	cir.1959	cir.1959	NOUN
ftr-413	906	20	)	)	PUNCT
ftr-413	906	21	,	,	PUNCT
ftr-413	906	22	holding	hold	VERB
ftr-413	906	23	that	that	SCONJ
ftr-413	906	24	contingent	contingent	ADJ
ftr-413	906	25	attorney	attorney	NOUN
ftr-413	906	26	’s	’s	PART
ftr-413	906	27	fees	fee	NOUN
ftr-413	906	28	paid	pay	VERB
ftr-413	906	29	directly	directly	ADV
ftr-413	906	30	to	to	ADP
ftr-413	906	31	an	an	DET
ftr-413	906	32	attorney	attorney	NOUN
ftr-413	906	33	were	be	AUX
ftr-413	906	34	not	not	PART
ftr-413	906	35	includable	includable	ADJ
ftr-413	906	36	in	in	ADP
ftr-413	906	37	the	the	DET
ftr-413	906	38	client	client	NOUN
ftr-413	906	39	’s	’s	PART
ftr-413	906	40	gross	gross	ADJ
ftr-413	906	41	income	income	NOUN
ftr-413	906	42	because	because	SCONJ
ftr-413	906	43	alabama	alabama	PROPN
ftr-413	906	44	attorney	attorney	PROPN
ftr-413	906	45	’s	’s	PART
ftr-413	906	46	fee	fee	NOUN
ftr-413	906	47	lien	lien	PROPN
ftr-413	906	48	law	law	NOUN
ftr-413	906	49	vested	vest	VERB
ftr-413	906	50	title	title	NOUN
ftr-413	906	51	in	in	ADP
ftr-413	906	52	the	the	DET
ftr-413	906	53	attorney	attorney	NOUN
ftr-413	906	54	ab	ab	PROPN
ftr-413	906	55	initio	initio	PROPN
ftr-413	906	56	.	.	PUNCT
ftr-413	907	1	judge	judge	PROPN
ftr-413	907	2	thomas	thomas	PROPN
ftr-413	907	3	declined	decline	VERB
ftr-413	907	4	to	to	PART
ftr-413	907	5	apply	apply	VERB
ftr-413	907	6	the	the	DET
ftr-413	907	7	ninth	ninth	ADJ
ftr-413	907	8	circuit	circuit	NOUN
ftr-413	907	9	’s	’s	PART
ftr-413	907	10	precedents	precedent	NOUN
ftr-413	907	11	in	in	ADP
ftr-413	907	12	benci	benci	PROPN
ftr-413	907	13	-	-	PUNCT
ftr-413	907	14	woodward	woodward	PROPN
ftr-413	907	15	v.	v.	PROPN
ftr-413	907	16	commissioner	commissioner	PROPN
ftr-413	907	17	,	,	PUNCT
ftr-413	907	18	219	219	NUM
ftr-413	907	19	f.3d	f.3d	NUM
ftr-413	907	20	941	941	NUM
ftr-413	907	21	,	,	PUNCT
ftr-413	907	22	943	943	NUM
ftr-413	907	23	(	(	PUNCT
ftr-413	907	24	9th	9th	ADJ
ftr-413	907	25	cir.2000	cir.2000	NOUN
ftr-413	907	26	)	)	PUNCT
ftr-413	907	27	,	,	PUNCT
ftr-413	907	28	cert	cert	PROPN
ftr-413	907	29	.	.	PUNCT
ftr-413	908	1	denied	deny	VERB
ftr-413	908	2	,	,	PUNCT
ftr-413	909	1	531	531	NUM
ftr-413	909	2	u.s	u.s	PROPN
ftr-413	909	3	.	.	PROPN
ftr-413	909	4	1112	1112	NUM
ftr-413	909	5	(	(	PUNCT
ftr-413	909	6	2001	2001	NUM
ftr-413	909	7	)	)	PUNCT
ftr-413	909	8	,	,	PUNCT
ftr-413	909	9	and	and	CCONJ
ftr-413	909	10	coady	coady	PROPN
ftr-413	909	11	v.	v.	PROPN
ftr-413	909	12	commissioner	commissioner	PROPN
ftr-413	909	13	,	,	PUNCT
ftr-413	909	14	213	213	NUM
ftr-413	909	15	f.3d	f.3d	NUM
ftr-413	909	16	1187	1187	NUM
ftr-413	909	17	(	(	PUNCT
ftr-413	909	18	9th	9th	ADJ
ftr-413	909	19	cir.2000	cir.2000	NOUN
ftr-413	909	20	)	)	PUNCT
ftr-413	909	21	,	,	PUNCT
ftr-413	909	22	on	on	ADP
ftr-413	909	23	the	the	DET
ftr-413	909	24	grounds	ground	NOUN
ftr-413	909	25	that	that	SCONJ
ftr-413	909	26	oregon	oregon	PROPN
ftr-413	909	27	attorney	attorney	PROPN
ftr-413	909	28	’s	’s	PART
ftr-413	909	29	fee	fee	NOUN
ftr-413	909	30	lien	lien	PROPN
ftr-413	909	31	law	law	NOUN
ftr-413	909	32	was	be	AUX
ftr-413	909	33	significantly	significantly	ADV
ftr-413	909	34	different	different	ADJ
ftr-413	909	35	than	than	ADP
ftr-413	909	36	that	that	PRON
ftr-413	909	37	of	of	ADP
ftr-413	909	38	california	california	PROPN
ftr-413	909	39	and	and	CCONJ
ftr-413	909	40	alaska	alaska	PROPN
ftr-413	909	41	,	,	PUNCT
ftr-413	909	42	which	which	PRON
ftr-413	909	43	were	be	AUX
ftr-413	909	44	relevant	relevant	ADJ
ftr-413	909	45	in	in	ADP
ftr-413	909	46	those	those	DET
ftr-413	909	47	cases	case	NOUN
ftr-413	909	48	.	.	PUNCT
ftr-413	909	49	!	!	PUNCT
ftr-413	910	1	in	in	ADP
ftr-413	910	2	his	his	PRON
ftr-413	910	3	opinion	opinion	NOUN
ftr-413	910	4	,	,	PUNCT
ftr-413	910	5	judge	judge	PROPN
ftr-413	910	6	thomas	thomas	PROPN
ftr-413	910	7	described	describe	VERB
ftr-413	910	8	the	the	DET
ftr-413	910	9	fifth	fifth	ADJ
ftr-413	910	10	circuit	circuit	NOUN
ftr-413	910	11	as	as	ADP
ftr-413	910	12	having	having	AUX
ftr-413	910	13	“	"	PUNCT
ftr-413	910	14	reached	reach	VERB
ftr-413	910	15	a	a	DET
ftr-413	910	16	similar	similar	ADJ
ftr-413	910	17	conclusion	conclusion	NOUN
ftr-413	910	18	about	about	ADP
ftr-413	910	19	the	the	DET
ftr-413	910	20	operation	operation	NOUN
ftr-413	910	21	of	of	ADP
ftr-413	910	22	texas	texas	PROPN
ftr-413	910	23	law	law	PROPN
ftr-413	910	24	”	"	PUNCT
ftr-413	910	25	in	in	ADP
ftr-413	910	26	srivastava	srivastava	PROPN
ftr-413	910	27	v.	v.	PROPN
ftr-413	910	28	commissioner	commissioner	PROPN
ftr-413	910	29	,	,	PUNCT
ftr-413	910	30	220	220	NUM
ftr-413	910	31	f.3d	f.3d	NUM
ftr-413	910	32	353	353	NUM
ftr-413	910	33	(	(	PUNCT
ftr-413	910	34	5th	5th	ADJ
ftr-413	910	35	cir	cir	NOUN
ftr-413	910	36	.	.	PROPN
ftr-413	910	37	2000	2000	NUM
ftr-413	910	38	)	)	PUNCT
ftr-413	910	39	,	,	PUNCT
ftr-413	910	40	and	and	CCONJ
ftr-413	910	41	the	the	DET
ftr-413	910	42	eleventh	eleventh	ADJ
ftr-413	910	43	circuit	circuit	NOUN
ftr-413	910	44	as	as	ADP
ftr-413	910	45	“	"	PUNCT
ftr-413	910	46	extending	extend	VERB
ftr-413	910	47	cotnam	cotnam	NOUN
ftr-413	910	48	’s	’s	PART
ftr-413	910	49	alabama	alabama	PROPN
ftr-413	910	50	-	-	PUNCT
ftr-413	910	51	lawbased	lawbase	VERB
ftr-413	910	52	holding	holding	NOUN
ftr-413	910	53	into	into	ADP
ftr-413	910	54	the	the	DET
ftr-413	910	55	law	law	NOUN
ftr-413	910	56	of	of	ADP
ftr-413	910	57	the	the	DET
ftr-413	910	58	entire	entire	ADJ
ftr-413	910	59	eleventh	eleventh	ADJ
ftr-413	910	60	circuit	circuit	NOUN
ftr-413	910	61	”	"	PUNCT
ftr-413	910	62	in	in	ADP
ftr-413	910	63	foster	foster	PROPN
ftr-413	910	64	v.	v.	PROPN
ftr-413	910	65	united	united	PROPN
ftr-413	910	66	states	states	PROPN
ftr-413	910	67	,	,	PUNCT
ftr-413	910	68	249	249	NUM
ftr-413	910	69	f.3d	f.3d	NUM
ftr-413	910	70	1275	1275	NUM
ftr-413	910	71	,	,	PUNCT
ftr-413	910	72	1278	1278	NUM
ftr-413	910	73	(	(	PUNCT
ftr-413	910	74	11th	11th	ADJ
ftr-413	910	75	cir	cir	NOUN
ftr-413	910	76	.	.	PUNCT
ftr-413	910	77	2001	2001	NUM
ftr-413	910	78	)	)	PUNCT
ftr-413	910	79	,	,	PUNCT
ftr-413	910	80	notwithstanding	notwithstanding	SCONJ
ftr-413	910	81	that	that	SCONJ
ftr-413	910	82	in	in	ADP
ftr-413	910	83	srivastava	srivastava	PROPN
ftr-413	910	84	the	the	DET
ftr-413	910	85	fifth	fifth	ADJ
ftr-413	910	86	circuit	circuit	NOUN
ftr-413	910	87	actually	actually	ADV
ftr-413	910	88	reached	reach	VERB
ftr-413	910	89	its	its	PRON
ftr-413	910	90	conclusion	conclusion	NOUN
ftr-413	910	91	wholly	wholly	ADV
ftr-413	910	92	apart	apart	ADV
ftr-413	910	93	from	from	ADP
ftr-413	910	94	the	the	DET
ftr-413	910	95	niceties	nicety	NOUN
ftr-413	910	96	of	of	ADP
ftr-413	910	97	texas	texas	PROPN
ftr-413	910	98	attorney	attorney	PROPN
ftr-413	910	99	’s	’s	PART
ftr-413	910	100	lien	lien	PROPN
ftr-413	910	101	law	law	NOUN
ftr-413	910	102	and	and	CCONJ
ftr-413	910	103	in	in	ADP
ftr-413	910	104	foster	foster	ADJ
ftr-413	910	105	the	the	DET
ftr-413	910	106	eleventh	eleventh	ADJ
ftr-413	910	107	circuit	circuit	NOUN
ftr-413	910	108	was	be	AUX
ftr-413	910	109	dealing	deal	VERB
ftr-413	910	110	with	with	ADP
ftr-413	910	111	a	a	DET
ftr-413	910	112	case	case	NOUN
ftr-413	910	113	that	that	PRON
ftr-413	910	114	arose	arise	VERB
ftr-413	910	115	in	in	ADP
ftr-413	910	116	alabama	alabama	PROPN
ftr-413	910	117	,	,	PUNCT
ftr-413	910	118	for	for	ADP
ftr-413	910	119	which	which	PRON
ftr-413	910	120	there	there	PRON
ftr-413	910	121	was	be	VERB
ftr-413	910	122	no	no	DET
ftr-413	910	123	doubt	doubt	NOUN
ftr-413	910	124	that	that	SCONJ
ftr-413	910	125	cotnam	cotnam	NOUN
ftr-413	910	126	was	be	AUX
ftr-413	910	127	the	the	DET
ftr-413	910	128	controlling	control	VERB
ftr-413	910	129	precedent	precedent	NOUN
ftr-413	910	130	.	.	PUNCT
ftr-413	911	1	[	[	X
ftr-413	911	2	the	the	DET
ftr-413	911	3	eleventh	eleventh	ADJ
ftr-413	911	4	circuit	circuit	NOUN
ftr-413	911	5	has	have	AUX
ftr-413	911	6	not	not	PART
ftr-413	911	7	yet	yet	ADV
ftr-413	911	8	decided	decide	VERB
ftr-413	911	9	an	an	DET
ftr-413	911	10	attorney	attorney	NOUN
ftr-413	911	11	’s	’s	PART
ftr-413	911	12	fees	fee	NOUN
ftr-413	911	13	amt	amt	PROPN
ftr-413	911	14	trap	trap	NOUN
ftr-413	911	15	case	case	NOUN
ftr-413	911	16	arising	arise	VERB
ftr-413	911	17	in	in	ADP
ftr-413	911	18	florida	florida	PROPN
ftr-413	911	19	or	or	CCONJ
ftr-413	911	20	georgia	georgia	PROPN
ftr-413	911	21	.	.	PUNCT
ftr-413	911	22	]	]	PUNCT
ftr-413	911	23	.	.	PUNCT
ftr-413	912	1	c.	c.	NOUN
ftr-413	912	2	the	the	DET
ftr-413	912	3	fifth	fifth	ADJ
ftr-413	912	4	and	and	CCONJ
ftr-413	912	5	sixth	sixth	ADJ
ftr-413	912	6	circuits	circuit	NOUN
ftr-413	912	7	held	hold	VERB
ftr-413	912	8	that	that	DET
ftr-413	912	9	attorney	attorney	NOUN
ftr-413	912	10	’s	’s	PART
ftr-413	912	11	fees	fee	NOUN
ftr-413	912	12	were	be	AUX
ftr-413	912	13	not	not	PART
ftr-413	912	14	included	include	VERB
ftr-413	912	15	in	in	ADP
ftr-413	912	16	the	the	DET
ftr-413	912	17	client	client	NOUN
ftr-413	912	18	’s	’s	PART
ftr-413	912	19	recovery	recovery	NOUN
ftr-413	912	20	under	under	ADP
ftr-413	912	21	a	a	DET
ftr-413	912	22	national	national	ADJ
ftr-413	912	23	standard	standard	NOUN
ftr-413	912	24	regardless	regardless	ADV
ftr-413	912	25	of	of	ADP
ftr-413	912	26	the	the	DET
ftr-413	912	27	particulars	particular	NOUN
ftr-413	912	28	of	of	ADP
ftr-413	912	29	state	state	NOUN
ftr-413	912	30	attorneys	attorney	NOUN
ftr-413	912	31	’	'	PUNCT
ftr-413	912	32	lien	lien	PROPN
ftr-413	912	33	law	law	NOUN
ftr-413	912	34	.	.	PUNCT
ftr-413	913	1	srivastava	srivastava	PROPN
ftr-413	913	2	v.	v.	PROPN
ftr-413	913	3	commissioner	commissioner	PROPN
ftr-413	913	4	,	,	PUNCT
ftr-413	913	5	220	220	NUM
ftr-413	913	6	f.3d	f.3d	NUM
ftr-413	913	7	353	353	NUM
ftr-413	913	8	,	,	PUNCT
ftr-413	913	9	2000	2000	NUM
ftr-413	913	10	-	-	SYM
ftr-413	913	11	2	2	NUM
ftr-413	913	12	u.s.t.c	u.s.t.c	PROPN
ftr-413	913	13	.	.	PROPN
ftr-413	914	1	¶	¶	PROPN
ftr-413	914	2	50,597	50,597	NUM
ftr-413	914	3	(	(	PUNCT
ftr-413	914	4	5th	5th	ADJ
ftr-413	914	5	cir	cir	NOUN
ftr-413	914	6	.	.	PROPN
ftr-413	914	7	2000	2000	NUM
ftr-413	914	8	)	)	PUNCT
ftr-413	915	1	(	(	PUNCT
ftr-413	915	2	2	2	NUM
ftr-413	915	3	-	-	SYM
ftr-413	915	4	1	1	NUM
ftr-413	915	5	)	)	PUNCT
ftr-413	915	6	,	,	PUNCT
ftr-413	915	7	rev’g	rev’g	PROPN
ftr-413	915	8	t.c	t.c	PROPN
ftr-413	915	9	.	.	PROPN
ftr-413	915	10	memo	memo	NOUN
ftr-413	915	11	1998	1998	NUM
ftr-413	915	12	-	-	SYM
ftr-413	915	13	362	362	NUM
ftr-413	915	14	(	(	PUNCT
ftr-413	915	15	10/6/98	10/6/98	NUM
ftr-413	915	16	)	)	PUNCT
ftr-413	915	17	,	,	PUNCT
ftr-413	915	18	overruled	overrule	VERB
ftr-413	915	19	by	by	ADP
ftr-413	915	20	commissioner	commissioner	PROPN
ftr-413	915	21	v.	v.	PROPN
ftr-413	915	22	banks	bank	NOUN
ftr-413	915	23	,	,	PUNCT
ftr-413	915	24	125	125	NUM
ftr-413	915	25	s.	s.	PROPN
ftr-413	915	26	ct	ct	PROPN
ftr-413	915	27	.	.	PROPN
ftr-413	916	1	826	826	NUM
ftr-413	916	2	(	(	PUNCT
ftr-413	916	3	1/24/05	1/24/05	NUM
ftr-413	916	4	)	)	PUNCT
ftr-413	916	5	.	.	PUNCT
ftr-413	917	1	a	a	DET
ftr-413	917	2	majority	majority	NOUN
ftr-413	917	3	of	of	ADP
ftr-413	917	4	the	the	DET
ftr-413	917	5	court	court	NOUN
ftr-413	917	6	held	hold	VERB
ftr-413	917	7	that	that	SCONJ
ftr-413	917	8	cotnam	cotnam	NOUN
ftr-413	917	9	applied	apply	VERB
ftr-413	917	10	to	to	ADP
ftr-413	917	11	attorneys	attorney	NOUN
ftr-413	917	12	’	'	PUNCT
ftr-413	917	13	fees	fee	NOUN
ftr-413	917	14	under	under	ADP
ftr-413	917	15	texas	texas	PROPN
ftr-413	917	16	law	law	NOUN
ftr-413	917	17	because	because	SCONJ
ftr-413	917	18	there	there	PRON
ftr-413	917	19	is	be	VERB
ftr-413	917	20	no	no	DET
ftr-413	917	21	difference	difference	NOUN
ftr-413	917	22	in	in	ADP
ftr-413	917	23	the	the	DET
ftr-413	917	24	“	"	PUNCT
ftr-413	917	25	economic	economic	ADJ
ftr-413	917	26	reality	reality	NOUN
ftr-413	917	27	facing	face	VERB
ftr-413	917	28	the	the	DET
ftr-413	917	29	taxpayer	taxpayer	NOUN
ftr-413	917	30	-	-	PUNCT
ftr-413	917	31	plaintiff	plaintiff	NOUN
ftr-413	917	32	”	"	PUNCT
ftr-413	917	33	between	between	ADP
ftr-413	917	34	alabama	alabama	PROPN
ftr-413	917	35	and	and	CCONJ
ftr-413	917	36	texas	texas	PROPN
ftr-413	917	37	attorney	attorney	NOUN
ftr-413	917	38	’s	’s	PART
ftr-413	917	39	liens	lien	NOUN
ftr-413	917	40	and	and	CCONJ
ftr-413	917	41	any	any	DET
ftr-413	917	42	distinction	distinction	NOUN
ftr-413	917	43	between	between	ADP
ftr-413	917	44	them	they	PRON
ftr-413	917	45	does	do	AUX
ftr-413	917	46	not	not	PART
ftr-413	917	47	affect	affect	VERB
ftr-413	917	48	the	the	DET
ftr-413	917	49	analysis	analysis	NOUN
ftr-413	917	50	required	require	VERB
ftr-413	917	51	by	by	ADP
ftr-413	917	52	the	the	DET
ftr-413	917	53	anticipatory	anticipatory	ADJ
ftr-413	917	54	assignment	assignment	NOUN
ftr-413	917	55	of	of	ADP
ftr-413	917	56	income	income	NOUN
ftr-413	917	57	doctrine	doctrine	NOUN
ftr-413	917	58	.	.	PUNCT
ftr-413	918	1	a	a	DET
ftr-413	918	2	dissent	dissent	NOUN
ftr-413	918	3	by	by	ADP
ftr-413	918	4	judge	judge	PROPN
ftr-413	918	5	dennis	dennis	PROPN
ftr-413	918	6	distinguished	distinguish	VERB
ftr-413	918	7	cotnam	cotnam	NOUN
ftr-413	918	8	on	on	ADP
ftr-413	918	9	the	the	DET
ftr-413	918	10	ground	ground	NOUN
ftr-413	918	11	that	that	SCONJ
ftr-413	918	12	alabama	alabama	PROPN
ftr-413	918	13	law	law	NOUN
ftr-413	918	14	gives	give	VERB
ftr-413	918	15	the	the	DET
ftr-413	918	16	holders	holder	NOUN
ftr-413	918	17	of	of	ADP
ftr-413	918	18	attorney	attorney	NOUN
ftr-413	918	19	’s	’s	PART
ftr-413	918	20	liens	lien	NOUN
ftr-413	918	21	greater	great	ADJ
ftr-413	918	22	power	power	NOUN
ftr-413	918	23	than	than	SCONJ
ftr-413	918	24	does	do	VERB
ftr-413	918	25	texas	texas	PROPN
ftr-413	918	26	law	law	NOUN
ftr-413	918	27	.	.	PUNCT
ftr-413	919	1	(	(	PUNCT
ftr-413	919	2	1	1	X
ftr-413	919	3	)	)	PUNCT
ftr-413	919	4	and	and	CCONJ
ftr-413	919	5	the	the	DET
ftr-413	919	6	sixth	sixth	ADJ
ftr-413	919	7	circuit	circuit	NOUN
ftr-413	919	8	followed	follow	VERB
ftr-413	919	9	the	the	DET
ftr-413	919	10	national	national	ADJ
ftr-413	919	11	standard	standard	NOUN
ftr-413	919	12	in	in	ADP
ftr-413	919	13	banks	bank	NOUN
ftr-413	919	14	.	.	PUNCT
ftr-413	920	1	banks	bank	NOUN
ftr-413	920	2	v.	v.	ADP
ftr-413	920	3	commissioner	commissioner	PROPN
ftr-413	920	4	,	,	PUNCT
ftr-413	920	5	345	345	NUM
ftr-413	920	6	f.3d	f.3d	NUM
ftr-413	920	7	373	373	NUM
ftr-413	920	8	,	,	PUNCT
ftr-413	920	9	92	92	NUM
ftr-413	920	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	920	11	2005	2005	NUM
ftr-413	920	12	]	]	PUNCT
ftr-413	920	13	recent	recent	ADJ
ftr-413	920	14	developments	development	NOUN
ftr-413	920	15	in	in	ADP
ftr-413	920	16	federal	federal	ADJ
ftr-413	920	17	income	income	NOUN
ftr-413	920	18	taxation	taxation	NOUN
ftr-413	920	19	83	83	NUM
ftr-413	920	20	2003	2003	NUM
ftr-413	920	21	-	-	SYM
ftr-413	920	22	6298	6298	NUM
ftr-413	920	23	(	(	PUNCT
ftr-413	920	24	6th	6th	ADJ
ftr-413	920	25	cir	cir	NOUN
ftr-413	920	26	.	.	PUNCT
ftr-413	921	1	9/30/03	9/30/03	NUM
ftr-413	921	2	)	)	PUNCT
ftr-413	921	3	,	,	PUNCT
ftr-413	921	4	rev’d	rev’d	NOUN
ftr-413	921	5	and	and	CCONJ
ftr-413	921	6	remanded	remand	VERB
ftr-413	921	7	by	by	ADP
ftr-413	921	8	commissioner	commissioner	NOUN
ftr-413	921	9	v.	v.	PROPN
ftr-413	921	10	banks	bank	NOUN
ftr-413	921	11	,	,	PUNCT
ftr-413	921	12	125	125	NUM
ftr-413	921	13	s.	s.	PROPN
ftr-413	921	14	ct	ct	PROPN
ftr-413	922	1	.	.	PROPN
ftr-413	922	2	826	826	NUM
ftr-413	922	3	(	(	PUNCT
ftr-413	922	4	1/24/05	1/24/05	NUM
ftr-413	922	5	)	)	PUNCT
ftr-413	922	6	.	.	PUNCT
ftr-413	923	1	the	the	DET
ftr-413	923	2	sixth	sixth	ADJ
ftr-413	923	3	circuit	circuit	NOUN
ftr-413	923	4	followed	follow	VERB
ftr-413	923	5	the	the	DET
ftr-413	923	6	fifth	fifth	ADJ
ftr-413	923	7	circuit	circuit	NOUN
ftr-413	923	8	’s	’s	PART
ftr-413	923	9	decision	decision	NOUN
ftr-413	923	10	in	in	ADP
ftr-413	923	11	srivastava	srivastava	PROPN
ftr-413	923	12	v.	v.	PROPN
ftr-413	923	13	commissioner	commissioner	PROPN
ftr-413	923	14	,	,	PUNCT
ftr-413	923	15	220	220	NUM
ftr-413	923	16	f.3d	f.3d	NUM
ftr-413	923	17	353	353	NUM
ftr-413	923	18	(	(	PUNCT
ftr-413	923	19	5th	5th	ADJ
ftr-413	923	20	cir	cir	NOUN
ftr-413	923	21	.	.	PROPN
ftr-413	923	22	2000	2000	NUM
ftr-413	923	23	)	)	PUNCT
ftr-413	923	24	,	,	PUNCT
ftr-413	923	25	and	and	CCONJ
ftr-413	923	26	reaffirmed	reaffirm	VERB
ftr-413	923	27	that	that	SCONJ
ftr-413	923	28	the	the	DET
ftr-413	923	29	sixth	sixth	ADJ
ftr-413	923	30	circuit	circuit	NOUN
ftr-413	923	31	’s	’s	PART
ftr-413	923	32	holding	holding	NOUN
ftr-413	923	33	in	in	ADP
ftr-413	923	34	estate	estate	NOUN
ftr-413	923	35	of	of	ADP
ftr-413	923	36	clarks	clark	NOUN
ftr-413	923	37	v.	v.	ADP
ftr-413	923	38	commissioner	commissioner	PROPN
ftr-413	923	39	,	,	PUNCT
ftr-413	923	40	202	202	NUM
ftr-413	923	41	f.3d	f.3d	NUM
ftr-413	923	42	854	854	NUM
ftr-413	923	43	(	(	PUNCT
ftr-413	923	44	6th	6th	ADJ
ftr-413	923	45	cir	cir	NOUN
ftr-413	923	46	.	.	PROPN
ftr-413	923	47	2000	2000	NUM
ftr-413	923	48	)	)	PUNCT
ftr-413	923	49	,	,	PUNCT
ftr-413	923	50	the	the	DET
ftr-413	923	51	decision	decision	NOUN
ftr-413	923	52	was	be	AUX
ftr-413	923	53	based	base	VERB
ftr-413	923	54	on	on	ADP
ftr-413	923	55	a	a	DET
ftr-413	923	56	broader	broad	ADJ
ftr-413	923	57	principle	principle	NOUN
ftr-413	923	58	than	than	ADP
ftr-413	923	59	the	the	DET
ftr-413	923	60	ground	ground	NOUN
ftr-413	923	61	that	that	SCONJ
ftr-413	923	62	state	state	NOUN
ftr-413	923	63	attorney	attorney	NOUN
ftr-413	923	64	’s	’s	PART
ftr-413	923	65	fee	fee	NOUN
ftr-413	923	66	lien	lien	NOUN
ftr-413	923	67	law	law	NOUN
ftr-413	923	68	determines	determine	VERB
ftr-413	923	69	whether	whether	SCONJ
ftr-413	923	70	the	the	DET
ftr-413	923	71	taxpayerplaintiff	taxpayerplaintiff	NOUN
ftr-413	923	72	can	can	AUX
ftr-413	923	73	exclude	exclude	VERB
ftr-413	923	74	attorney	attorney	NOUN
ftr-413	923	75	’s	’s	PART
ftr-413	923	76	fees	fee	NOUN
ftr-413	923	77	.	.	PUNCT
ftr-413	924	1	the	the	DET
ftr-413	924	2	taxpayer	taxpayer	NOUN
ftr-413	924	3	,	,	PUNCT
ftr-413	924	4	who	who	PRON
ftr-413	924	5	lived	live	VERB
ftr-413	924	6	in	in	ADP
ftr-413	924	7	michigan	michigan	PROPN
ftr-413	924	8	when	when	SCONJ
ftr-413	924	9	he	he	PRON
ftr-413	924	10	filed	file	VERB
ftr-413	924	11	his	his	PRON
ftr-413	924	12	tax	tax	NOUN
ftr-413	924	13	court	court	NOUN
ftr-413	924	14	petition	petition	NOUN
ftr-413	924	15	,	,	PUNCT
ftr-413	924	16	but	but	CCONJ
ftr-413	924	17	who	who	PRON
ftr-413	924	18	had	have	AUX
ftr-413	924	19	previously	previously	ADV
ftr-413	924	20	been	be	AUX
ftr-413	924	21	employed	employ	VERB
ftr-413	924	22	in	in	ADP
ftr-413	924	23	california	california	PROPN
ftr-413	924	24	and	and	CCONJ
ftr-413	924	25	had	have	AUX
ftr-413	924	26	settled	settle	VERB
ftr-413	924	27	a	a	DET
ftr-413	924	28	wrongful	wrongful	ADJ
ftr-413	924	29	termination	termination	NOUN
ftr-413	924	30	suit	suit	NOUN
ftr-413	924	31	brought	bring	VERB
ftr-413	924	32	in	in	ADP
ftr-413	924	33	california	california	PROPN
ftr-413	924	34	for	for	ADP
ftr-413	924	35	taxable	taxable	ADJ
ftr-413	924	36	tort	tort	NOUN
ftr-413	924	37	damages	damage	NOUN
ftr-413	924	38	under	under	ADP
ftr-413	924	39	california	california	PROPN
ftr-413	924	40	law	law	NOUN
ftr-413	924	41	,	,	PUNCT
ftr-413	924	42	was	be	AUX
ftr-413	924	43	allowed	allow	VERB
ftr-413	924	44	to	to	PART
ftr-413	924	45	exclude	exclude	VERB
ftr-413	924	46	the	the	DET
ftr-413	924	47	contingent	contingent	NOUN
ftr-413	924	48	attorney	attorney	NOUN
ftr-413	924	49	’s	’s	PART
ftr-413	924	50	fees	fee	NOUN
ftr-413	924	51	,	,	PUNCT
ftr-413	924	52	even	even	ADV
ftr-413	924	53	though	though	SCONJ
ftr-413	924	54	they	they	PRON
ftr-413	924	55	were	be	AUX
ftr-413	924	56	governed	govern	VERB
ftr-413	924	57	by	by	ADP
ftr-413	924	58	california	california	PROPN
ftr-413	924	59	law	law	PROPN
ftr-413	924	60	and	and	CCONJ
ftr-413	924	61	the	the	DET
ftr-413	924	62	ninth	ninth	ADJ
ftr-413	924	63	circuit	circuit	NOUN
ftr-413	924	64	would	would	AUX
ftr-413	924	65	have	have	AUX
ftr-413	924	66	reached	reach	VERB
ftr-413	924	67	a	a	DET
ftr-413	924	68	contrary	contrary	ADJ
ftr-413	924	69	conclusion	conclusion	NOUN
ftr-413	924	70	under	under	ADP
ftr-413	924	71	benciwoodward	benciwoodward	NOUN
ftr-413	924	72	v.	v.	ADP
ftr-413	924	73	commissioner	commissioner	NOUN
ftr-413	924	74	,	,	PUNCT
ftr-413	924	75	219	219	NUM
ftr-413	924	76	f.3d	f.3d	NUM
ftr-413	924	77	941	941	NUM
ftr-413	924	78	(	(	PUNCT
ftr-413	924	79	9th	9th	ADJ
ftr-413	924	80	cir	cir	NOUN
ftr-413	924	81	.	.	PROPN
ftr-413	924	82	2000	2000	NUM
ftr-413	924	83	)	)	PUNCT
ftr-413	924	84	.	.	PUNCT
ftr-413	925	1	d.	d.	PROPN
ftr-413	925	2	the	the	DET
ftr-413	925	3	supreme	supreme	PROPN
ftr-413	925	4	court	court	PROPN
ftr-413	925	5	reverses	reverse	VERB
ftr-413	925	6	banks	bank	NOUN
ftr-413	925	7	and	and	CCONJ
ftr-413	925	8	banaitis	banaitis	NOUN
ftr-413	925	9	and	and	CCONJ
ftr-413	925	10	decides	decide	VERB
ftr-413	925	11	the	the	DET
ftr-413	925	12	amt	amt	PROPN
ftr-413	925	13	trap	trap	NOUN
ftr-413	925	14	issue	issue	NOUN
ftr-413	925	15	in	in	ADP
ftr-413	925	16	favor	favor	NOUN
ftr-413	925	17	of	of	ADP
ftr-413	925	18	the	the	DET
ftr-413	925	19	government	government	NOUN
ftr-413	925	20	,	,	PUNCT
ftr-413	925	21	following	follow	VERB
ftr-413	925	22	the	the	DET
ftr-413	925	23	majority	majority	NOUN
ftr-413	925	24	of	of	ADP
ftr-413	925	25	courts	court	NOUN
ftr-413	925	26	that	that	PRON
ftr-413	925	27	have	have	AUX
ftr-413	925	28	faced	face	VERB
ftr-413	925	29	this	this	DET
ftr-413	925	30	issue	issue	NOUN
ftr-413	925	31	.	.	PUNCT
ftr-413	926	1	commissioner	commissioner	NOUN
ftr-413	926	2	v.	v.	PROPN
ftr-413	926	3	banks	bank	NOUN
ftr-413	926	4	,	,	PUNCT
ftr-413	926	5	125	125	NUM
ftr-413	926	6	s.	s.	PROPN
ftr-413	926	7	ct	ct	PROPN
ftr-413	926	8	.	.	PROPN
ftr-413	926	9	826	826	NUM
ftr-413	926	10	,	,	PUNCT
ftr-413	926	11	2005	2005	NUM
ftr-413	926	12	-	-	SYM
ftr-413	926	13	1	1	NUM
ftr-413	926	14	u.s.t.c	u.s.t.c	PROPN
ftr-413	926	15	.	.	PROPN
ftr-413	926	16	¶	¶	PROPN
ftr-413	926	17	50,155	50,155	NUM
ftr-413	926	18	(	(	PUNCT
ftr-413	926	19	u.s	u.s	PROPN
ftr-413	926	20	.	.	PROPN
ftr-413	926	21	1/24/05	1/24/05	NUM
ftr-413	926	22	)	)	PUNCT
ftr-413	926	23	(	(	PUNCT
ftr-413	926	24	8	8	NUM
ftr-413	926	25	-	-	SYM
ftr-413	926	26	0	0	NUM
ftr-413	926	27	)	)	PUNCT
ftr-413	926	28	(	(	PUNCT
ftr-413	926	29	consolidated	consolidate	VERB
ftr-413	926	30	with	with	ADP
ftr-413	926	31	banaitis	banaitis	NOUN
ftr-413	926	32	)	)	PUNCT
ftr-413	926	33	.	.	PUNCT
ftr-413	927	1	justice	justice	PROPN
ftr-413	927	2	kennedy	kennedy	PROPN
ftr-413	927	3	’s	’s	PART
ftr-413	927	4	unanimous	unanimous	ADJ
ftr-413	927	5	opinion	opinion	NOUN
ftr-413	927	6	held	hold	VERB
ftr-413	927	7	that	that	SCONJ
ftr-413	927	8	a	a	DET
ftr-413	927	9	contingent	contingent	ADJ
ftr-413	927	10	fee	fee	NOUN
ftr-413	927	11	agreement	agreement	NOUN
ftr-413	927	12	should	should	AUX
ftr-413	927	13	be	be	AUX
ftr-413	927	14	viewed	view	VERB
ftr-413	927	15	as	as	ADP
ftr-413	927	16	an	an	DET
ftr-413	927	17	anticipatory	anticipatory	ADJ
ftr-413	927	18	assignment	assignment	NOUN
ftr-413	927	19	of	of	ADP
ftr-413	927	20	income	income	NOUN
ftr-413	927	21	to	to	ADP
ftr-413	927	22	the	the	DET
ftr-413	927	23	attorney	attorney	NOUN
ftr-413	927	24	by	by	ADP
ftr-413	927	25	the	the	DET
ftr-413	927	26	client	client	NOUN
ftr-413	927	27	.	.	PUNCT
ftr-413	928	1	he	he	PRON
ftr-413	928	2	relied	rely	VERB
ftr-413	928	3	on	on	ADP
ftr-413	928	4	the	the	DET
ftr-413	928	5	assignment	assignment	NOUN
ftr-413	928	6	of	of	ADP
ftr-413	928	7	income	income	NOUN
ftr-413	928	8	doctrine	doctrine	NOUN
ftr-413	928	9	cases	case	NOUN
ftr-413	928	10	,	,	PUNCT
ftr-413	928	11	e.g.	e.g.	ADV
ftr-413	928	12	,	,	PUNCT
ftr-413	928	13	lucas	lucas	PROPN
ftr-413	928	14	v.	v.	PROPN
ftr-413	928	15	earl	earl	PROPN
ftr-413	928	16	,	,	PUNCT
ftr-413	928	17	281	281	NUM
ftr-413	928	18	u.s	u.s	PROPN
ftr-413	928	19	.	.	PROPN
ftr-413	928	20	111	111	NUM
ftr-413	928	21	(	(	PUNCT
ftr-413	928	22	1930	1930	NUM
ftr-413	928	23	)	)	PUNCT
ftr-413	928	24	and	and	CCONJ
ftr-413	928	25	helvering	helvere	VERB
ftr-413	928	26	v.	v.	PROPN
ftr-413	928	27	horst	horst	PROPN
ftr-413	928	28	,	,	PUNCT
ftr-413	928	29	311	311	NUM
ftr-413	928	30	u.s	u.s	PROPN
ftr-413	928	31	.	.	PROPN
ftr-413	928	32	112	112	NUM
ftr-413	928	33	(	(	PUNCT
ftr-413	928	34	1940	1940	NUM
ftr-413	928	35	)	)	PUNCT
ftr-413	928	36	,	,	PUNCT
ftr-413	928	37	and	and	CCONJ
ftr-413	928	38	found	find	VERB
ftr-413	928	39	this	this	DET
ftr-413	928	40	doctrine	doctrine	NOUN
ftr-413	928	41	to	to	PART
ftr-413	928	42	be	be	AUX
ftr-413	928	43	relevant	relevant	ADJ
ftr-413	928	44	in	in	ADP
ftr-413	928	45	arm	arm	NOUN
ftr-413	928	46	’s	’s	PART
ftr-413	928	47	length	length	NOUN
ftr-413	928	48	transactions	transaction	NOUN
ftr-413	928	49	as	as	ADV
ftr-413	928	50	well	well	ADV
ftr-413	928	51	as	as	ADP
ftr-413	928	52	family	family	NOUN
ftr-413	928	53	transactions	transaction	NOUN
ftr-413	928	54	,	,	PUNCT
ftr-413	928	55	stating	state	VERB
ftr-413	928	56	,	,	PUNCT
ftr-413	928	57	“	"	PUNCT
ftr-413	928	58	we	we	PRON
ftr-413	928	59	hold	hold	VERB
ftr-413	928	60	that	that	SCONJ
ftr-413	928	61	,	,	PUNCT
ftr-413	928	62	as	as	ADP
ftr-413	928	63	a	a	DET
ftr-413	928	64	general	general	ADJ
ftr-413	928	65	rule	rule	NOUN
ftr-413	928	66	,	,	PUNCT
ftr-413	928	67	when	when	SCONJ
ftr-413	928	68	a	a	DET
ftr-413	928	69	litigant	litigant	NOUN
ftr-413	928	70	’s	’s	PART
ftr-413	928	71	recovery	recovery	NOUN
ftr-413	928	72	constitutes	constitute	VERB
ftr-413	928	73	income	income	NOUN
ftr-413	928	74	,	,	PUNCT
ftr-413	928	75	the	the	DET
ftr-413	928	76	litigant	litigant	NOUN
ftr-413	928	77	’s	’s	PART
ftr-413	928	78	income	income	NOUN
ftr-413	928	79	includes	include	VERB
ftr-413	928	80	the	the	DET
ftr-413	928	81	portion	portion	NOUN
ftr-413	928	82	of	of	ADP
ftr-413	928	83	the	the	DET
ftr-413	928	84	recovery	recovery	NOUN
ftr-413	928	85	paid	pay	VERB
ftr-413	928	86	to	to	ADP
ftr-413	928	87	the	the	DET
ftr-413	928	88	attorney	attorney	NOUN
ftr-413	928	89	as	as	ADP
ftr-413	928	90	a	a	DET
ftr-413	928	91	contingent	contingent	NOUN
ftr-413	928	92	fee	fee	NOUN
ftr-413	928	93	.	.	PUNCT
ftr-413	928	94	”	"	PUNCT
ftr-413	929	1	the	the	DET
ftr-413	929	2	court	court	NOUN
ftr-413	929	3	ruled	rule	VERB
ftr-413	929	4	that	that	SCONJ
ftr-413	929	5	the	the	DET
ftr-413	929	6	attorney	attorney	NOUN
ftr-413	929	7	-	-	PUNCT
ftr-413	929	8	client	client	NOUN
ftr-413	929	9	relationship	relationship	NOUN
ftr-413	929	10	was	be	AUX
ftr-413	929	11	governed	govern	VERB
ftr-413	929	12	by	by	ADP
ftr-413	929	13	agency	agency	NOUN
ftr-413	929	14	law	law	NOUN
ftr-413	929	15	,	,	PUNCT
ftr-413	929	16	and	and	CCONJ
ftr-413	929	17	not	not	PART
ftr-413	929	18	by	by	ADP
ftr-413	929	19	partnership	partnership	NOUN
ftr-413	929	20	law	law	NOUN
ftr-413	929	21	(	(	PUNCT
ftr-413	929	22	although	although	SCONJ
ftr-413	929	23	,	,	PUNCT
ftr-413	929	24	later	later	ADV
ftr-413	929	25	in	in	ADP
ftr-413	929	26	the	the	DET
ftr-413	929	27	opinion	opinion	NOUN
ftr-413	929	28	,	,	PUNCT
ftr-413	929	29	it	it	PRON
ftr-413	929	30	refused	refuse	VERB
ftr-413	929	31	to	to	PART
ftr-413	929	32	rule	rule	VERB
ftr-413	929	33	on	on	ADP
ftr-413	929	34	the	the	DET
ftr-413	929	35	partnership	partnership	NOUN
ftr-413	929	36	argument	argument	NOUN
ftr-413	929	37	because	because	SCONJ
ftr-413	929	38	it	it	PRON
ftr-413	929	39	was	be	AUX
ftr-413	929	40	raised	raise	VERB
ftr-413	929	41	too	too	ADV
ftr-413	929	42	late	late	ADV
ftr-413	929	43	)	)	PUNCT
ftr-413	929	44	.	.	PUNCT
ftr-413	929	45	!	!	PUNCT
ftr-413	930	1	the	the	DET
ftr-413	930	2	court	court	NOUN
ftr-413	930	3	did	do	AUX
ftr-413	930	4	not	not	PART
ftr-413	930	5	rule	rule	VERB
ftr-413	930	6	on	on	ADP
ftr-413	930	7	whether	whether	SCONJ
ftr-413	930	8	attorney	attorney	NOUN
ftr-413	930	9	’s	’s	PART
ftr-413	930	10	fees	fee	NOUN
ftr-413	930	11	awarded	award	VERB
ftr-413	930	12	pursuant	pursuant	ADV
ftr-413	930	13	to	to	ADP
ftr-413	930	14	claims	claim	NOUN
ftr-413	930	15	brought	bring	VERB
ftr-413	930	16	under	under	ADP
ftr-413	930	17	federal	federal	ADJ
ftr-413	930	18	statutes	statute	NOUN
ftr-413	930	19	that	that	PRON
ftr-413	930	20	authorize	authorize	VERB
ftr-413	930	21	fee	fee	NOUN
ftr-413	930	22	awards	award	NOUN
ftr-413	930	23	to	to	ADP
ftr-413	930	24	prevailing	prevail	VERB
ftr-413	930	25	plaintiffs	plaintiff	NOUN
ftr-413	930	26	,	,	PUNCT
ftr-413	930	27	noting	note	VERB
ftr-413	930	28	that	that	SCONJ
ftr-413	930	29	banks	bank	NOUN
ftr-413	930	30	settled	settle	VERB
ftr-413	930	31	his	his	PRON
ftr-413	930	32	discrimination	discrimination	NOUN
ftr-413	930	33	case	case	NOUN
ftr-413	930	34	and	and	CCONJ
ftr-413	930	35	the	the	DET
ftr-413	930	36	fee	fee	NOUN
ftr-413	930	37	paid	pay	VERB
ftr-413	930	38	to	to	ADP
ftr-413	930	39	his	his	PRON
ftr-413	930	40	attorney	attorney	NOUN
ftr-413	930	41	was	be	AUX
ftr-413	930	42	based	base	VERB
ftr-413	930	43	upon	upon	SCONJ
ftr-413	930	44	the	the	DET
ftr-413	930	45	contingent	contingent	NOUN
ftr-413	930	46	fee	fee	NOUN
ftr-413	930	47	agreement	agreement	NOUN
ftr-413	930	48	,	,	PUNCT
ftr-413	930	49	and	and	CCONJ
ftr-413	930	50	was	be	AUX
ftr-413	930	51	not	not	PART
ftr-413	930	52	awarded	award	VERB
ftr-413	930	53	by	by	ADP
ftr-413	930	54	a	a	DET
ftr-413	930	55	court	court	NOUN
ftr-413	930	56	.	.	PUNCT
ftr-413	931	1	e.	e.	PROPN
ftr-413	931	2	congress	congress	PROPN
ftr-413	931	3	grants	grant	VERB
ftr-413	931	4	relief	relief	NOUN
ftr-413	931	5	for	for	ADP
ftr-413	931	6	civil	civil	ADJ
ftr-413	931	7	rights	right	NOUN
ftr-413	931	8	plaintiffs	plaintiff	NOUN
ftr-413	931	9	,	,	PUNCT
ftr-413	931	10	but	but	CCONJ
ftr-413	931	11	not	not	PART
ftr-413	931	12	for	for	ADP
ftr-413	931	13	all	all	DET
ftr-413	931	14	clients	client	NOUN
ftr-413	931	15	of	of	ADP
ftr-413	931	16	plaintiffs	plaintiff	NOUN
ftr-413	931	17	’	'	PUNCT
ftr-413	931	18	lawyers	lawyer	NOUN
ftr-413	931	19	.	.	PUNCT
ftr-413	932	1	amt	amt	PROPN
ftr-413	932	2	trap	trap	NOUN
ftr-413	932	3	to	to	PART
ftr-413	932	4	be	be	AUX
ftr-413	932	5	closed	close	VERB
ftr-413	932	6	,	,	PUNCT
ftr-413	932	7	but	but	CCONJ
ftr-413	932	8	only	only	ADV
ftr-413	932	9	prospectively	prospectively	ADV
ftr-413	932	10	and	and	CCONJ
ftr-413	932	11	not	not	PART
ftr-413	932	12	with	with	ADP
ftr-413	932	13	respect	respect	NOUN
ftr-413	932	14	to	to	ADP
ftr-413	932	15	taxable	taxable	ADJ
ftr-413	932	16	recoveries	recovery	NOUN
ftr-413	932	17	not	not	PART
ftr-413	932	18	listed	list	VERB
ftr-413	932	19	in	in	ADP
ftr-413	932	20	new	new	ADJ
ftr-413	932	21	§	§	PROPN
ftr-413	932	22	62(e	62(e	NUM
ftr-413	932	23	)	)	PUNCT
ftr-413	932	24	.	.	PUNCT
ftr-413	933	1	section	section	NOUN
ftr-413	933	2	703	703	NUM
ftr-413	933	3	of	of	ADP
ftr-413	933	4	the	the	DET
ftr-413	933	5	american	american	ADJ
ftr-413	933	6	jobs	jobs	PROPN
ftr-413	933	7	creation	creation	PROPN
ftr-413	933	8	act	act	NOUN
ftr-413	933	9	of	of	ADP
ftr-413	933	10	2004	2004	NUM
ftr-413	933	11	adds	add	VERB
ftr-413	933	12	new	new	ADJ
ftr-413	933	13	paragraph	paragraph	NOUN
ftr-413	933	14	(	(	PUNCT
ftr-413	933	15	19	19	NUM
ftr-413	933	16	)	)	PUNCT
ftr-413	933	17	to	to	ADP
ftr-413	933	18	§	§	PROPN
ftr-413	933	19	62(a	62(a	PROPN
ftr-413	933	20	)	)	PUNCT
ftr-413	933	21	which	which	PRON
ftr-413	933	22	permits	permit	VERB
ftr-413	933	23	above	above	ADP
ftr-413	933	24	-	-	PUNCT
ftr-413	933	25	the	the	DET
ftr-413	933	26	-	-	PUNCT
ftr-413	933	27	line	line	NOUN
ftr-413	933	28	deductibility	deductibility	NOUN
ftr-413	933	29	of	of	ADP
ftr-413	933	30	contingent	contingent	ADJ
ftr-413	933	31	attorneys	attorney	NOUN
ftr-413	933	32	’	'	PUNCT
ftr-413	933	33	fees	fee	NOUN
ftr-413	933	34	in	in	ADP
ftr-413	933	35	lawsuits	lawsuit	NOUN
ftr-413	933	36	for	for	ADP
ftr-413	933	37	unlawful	unlawful	ADJ
ftr-413	933	38	discrimination	discrimination	NOUN
ftr-413	933	39	(	(	PUNCT
ftr-413	933	40	which	which	PRON
ftr-413	933	41	is	be	AUX
ftr-413	933	42	defined	define	VERB
ftr-413	933	43	in	in	ADP
ftr-413	933	44	§	§	PROPN
ftr-413	933	45	62(e	62(e	NUM
ftr-413	933	46	)	)	PUNCT
ftr-413	933	47	to	to	PART
ftr-413	933	48	include	include	VERB
ftr-413	933	49	18	18	NUM
ftr-413	933	50	separate	separate	ADJ
ftr-413	933	51	categories	category	NOUN
ftr-413	933	52	of	of	ADP
ftr-413	933	53	civil	civil	ADJ
ftr-413	933	54	rights	right	NOUN
ftr-413	933	55	-	-	PUNCT
ftr-413	933	56	type	type	NOUN
ftr-413	933	57	lawsuits	lawsuit	NOUN
ftr-413	933	58	,	,	PUNCT
ftr-413	933	59	but	but	CCONJ
ftr-413	933	60	not	not	PART
ftr-413	933	61	simple	simple	ADJ
ftr-413	933	62	defamation	defamation	NOUN
ftr-413	933	63	,	,	PUNCT
ftr-413	933	64	consumer	consumer	NOUN
ftr-413	933	65	fraud	fraud	NOUN
ftr-413	933	66	and	and	CCONJ
ftr-413	933	67	punitive	punitive	ADJ
ftr-413	933	68	damages	damage	NOUN
ftr-413	933	69	)	)	PUNCT
ftr-413	933	70	.	.	PUNCT
ftr-413	934	1	the	the	DET
ftr-413	934	2	84	84	NUM
ftr-413	934	3	florida	florida	PROPN
ftr-413	934	4	tax	tax	NOUN
ftr-413	934	5	review	review	NOUN
ftr-413	935	1	[	[	X
ftr-413	935	2	vol.7	vol.7	NOUN
ftr-413	935	3	:	:	PUNCT
ftr-413	935	4	si	si	ADJ
ftr-413	935	5	provision	provision	NOUN
ftr-413	935	6	applies	apply	VERB
ftr-413	935	7	to	to	ADP
ftr-413	935	8	judgments	judgment	NOUN
ftr-413	935	9	and	and	CCONJ
ftr-413	935	10	settlements	settlement	NOUN
ftr-413	935	11	occurring	occur	VERB
ftr-413	935	12	after	after	ADP
ftr-413	935	13	the	the	DET
ftr-413	935	14	date	date	NOUN
ftr-413	935	15	of	of	ADP
ftr-413	935	16	enactment	enactment	NOUN
ftr-413	935	17	.	.	PUNCT
ftr-413	935	18	!	!	PUNCT
ftr-413	936	1	left	leave	VERB
ftr-413	936	2	open	open	ADJ
ftr-413	936	3	are	be	AUX
ftr-413	936	4	attorney	attorney	NOUN
ftr-413	936	5	’s	’s	PART
ftr-413	936	6	fees	fee	NOUN
ftr-413	936	7	relating	relate	VERB
ftr-413	936	8	to	to	ADP
ftr-413	936	9	recoveries	recovery	NOUN
ftr-413	936	10	for	for	ADP
ftr-413	936	11	consumer	consumer	NOUN
ftr-413	936	12	fraud	fraud	NOUN
ftr-413	936	13	,	,	PUNCT
ftr-413	936	14	defamation	defamation	NOUN
ftr-413	936	15	and	and	CCONJ
ftr-413	936	16	possibly	possibly	ADV
ftr-413	936	17	employment	employment	NOUN
ftr-413	936	18	contract	contract	NOUN
ftr-413	936	19	disputes	dispute	NOUN
ftr-413	936	20	.	.	PUNCT
ftr-413	937	1	as	as	ADV
ftr-413	937	2	well	well	ADV
ftr-413	937	3	as	as	ADP
ftr-413	937	4	punitive	punitive	ADJ
ftr-413	937	5	damages	damage	NOUN
ftr-413	937	6	and	and	CCONJ
ftr-413	937	7	taxable	taxable	ADJ
ftr-413	937	8	interest	interest	NOUN
ftr-413	937	9	in	in	ADP
ftr-413	937	10	personal	personal	ADJ
ftr-413	937	11	injury	injury	NOUN
ftr-413	937	12	cases	case	NOUN
ftr-413	937	13	.	.	PUNCT
ftr-413	938	1	d.	d.	PROPN
ftr-413	938	2	hobby	hobby	PROPN
ftr-413	938	3	losses	loss	NOUN
ftr-413	938	4	and	and	CCONJ
ftr-413	938	5	section	section	NOUN
ftr-413	938	6	280a	280a	PROPN
ftr-413	938	7	home	home	NOUN
ftr-413	938	8	office	office	NOUN
ftr-413	938	9	and	and	CCONJ
ftr-413	938	10	vacation	vacation	NOUN
ftr-413	938	11	homes	home	NOUN
ftr-413	938	12	1	1	NUM
ftr-413	938	13	.	.	PUNCT
ftr-413	938	14	section	section	NOUN
ftr-413	938	15	183	183	NUM
ftr-413	938	16	sent	send	VERB
ftr-413	938	17	the	the	DET
ftr-413	938	18	claimed	claim	VERB
ftr-413	938	19	loss	loss	NOUN
ftr-413	938	20	deduction	deduction	NOUN
ftr-413	938	21	to	to	ADP
ftr-413	938	22	davy	davy	PROPN
ftr-413	938	23	jones	jones	PROPN
ftr-413	938	24	’s	’s	PART
ftr-413	938	25	locker	locker	NOUN
ftr-413	938	26	.	.	PUNCT
ftr-413	939	1	magassy	magassy	PROPN
ftr-413	939	2	v.	v.	PROPN
ftr-413	939	3	commissioner	commissioner	PROPN
ftr-413	939	4	,	,	PUNCT
ftr-413	939	5	t.c	t.c	PROPN
ftr-413	939	6	.	.	PROPN
ftr-413	939	7	memo	memo	NOUN
ftr-413	939	8	.	.	PUNCT
ftr-413	940	1	2004	2004	NUM
ftr-413	940	2	-	-	SYM
ftr-413	940	3	4	4	NUM
ftr-413	940	4	(	(	PUNCT
ftr-413	940	5	1/5/04	1/5/04	NUM
ftr-413	940	6	)	)	PUNCT
ftr-413	940	7	.	.	PUNCT
ftr-413	941	1	judge	judge	PROPN
ftr-413	941	2	swift	swift	PROPN
ftr-413	941	3	applied	apply	VERB
ftr-413	941	4	§	§	PROPN
ftr-413	941	5	183	183	NUM
ftr-413	941	6	to	to	ADP
ftr-413	941	7	disallowing	disallow	VERB
ftr-413	941	8	a	a	DET
ftr-413	941	9	claimed	claim	VERB
ftr-413	941	10	§	§	PROPN
ftr-413	941	11	1231	1231	NUM
ftr-413	941	12	loss	loss	NOUN
ftr-413	941	13	on	on	ADP
ftr-413	941	14	the	the	DET
ftr-413	941	15	sale	sale	NOUN
ftr-413	941	16	of	of	ADP
ftr-413	941	17	a	a	DET
ftr-413	941	18	yacht	yacht	NOUN
ftr-413	941	19	.	.	PUNCT
ftr-413	942	1	e.	e.	PROPN
ftr-413	942	2	deductions	deduction	NOUN
ftr-413	942	3	and	and	CCONJ
ftr-413	942	4	credits	credit	NOUN
ftr-413	942	5	for	for	ADP
ftr-413	942	6	personal	personal	ADJ
ftr-413	942	7	expenses	expense	NOUN
ftr-413	942	8	1	1	NUM
ftr-413	942	9	.	.	PUNCT
ftr-413	942	10	deduct	deduct	VERB
ftr-413	942	11	some	some	PRON
ftr-413	942	12	of	of	ADP
ftr-413	942	13	those	those	DET
ftr-413	942	14	retirement	retirement	NOUN
ftr-413	942	15	community	community	NOUN
ftr-413	942	16	costs	cost	NOUN
ftr-413	942	17	as	as	ADP
ftr-413	942	18	medical	medical	ADJ
ftr-413	942	19	expenses	expense	NOUN
ftr-413	942	20	,	,	PUNCT
ftr-413	942	21	but	but	CCONJ
ftr-413	942	22	not	not	PART
ftr-413	942	23	the	the	DET
ftr-413	942	24	swimming	swimming	NOUN
ftr-413	942	25	pool	pool	NOUN
ftr-413	942	26	.	.	PUNCT
ftr-413	943	1	does	do	AUX
ftr-413	943	2	this	this	DET
ftr-413	943	3	result	result	VERB
ftr-413	943	4	in	in	ADP
ftr-413	943	5	whipsaw	whipsaw	NOUN
ftr-413	943	6	for	for	ADP
ftr-413	943	7	the	the	DET
ftr-413	943	8	irs	irs	PROPN
ftr-413	943	9	?	?	PUNCT
ftr-413	944	1	baker	baker	PROPN
ftr-413	944	2	v.	v.	PROPN
ftr-413	944	3	commissioner	commissioner	PROPN
ftr-413	944	4	,	,	PUNCT
ftr-413	944	5	122	122	NUM
ftr-413	944	6	t.c	t.c	PROPN
ftr-413	944	7	.	.	PROPN
ftr-413	944	8	143	143	NUM
ftr-413	944	9	(	(	PUNCT
ftr-413	944	10	2/19/04	2/19/04	NUM
ftr-413	944	11	)	)	PUNCT
ftr-413	944	12	.	.	PUNCT
ftr-413	945	1	if	if	SCONJ
ftr-413	945	2	a	a	DET
ftr-413	945	3	taxpayer	taxpayer	NOUN
ftr-413	945	4	pays	pay	VERB
ftr-413	945	5	a	a	DET
ftr-413	945	6	monthly	monthly	ADJ
ftr-413	945	7	life	life	NOUN
ftr-413	945	8	-	-	PUNCT
ftr-413	945	9	care	care	NOUN
ftr-413	945	10	fee	fee	NOUN
ftr-413	945	11	to	to	ADP
ftr-413	945	12	a	a	DET
ftr-413	945	13	retirement	retirement	NOUN
ftr-413	945	14	home	home	NOUN
ftr-413	945	15	,	,	PUNCT
ftr-413	945	16	the	the	DET
ftr-413	945	17	portion	portion	NOUN
ftr-413	945	18	of	of	ADP
ftr-413	945	19	the	the	DET
ftr-413	945	20	fee	fee	NOUN
ftr-413	945	21	that	that	PRON
ftr-413	945	22	the	the	DET
ftr-413	945	23	taxpayer	taxpayer	NOUN
ftr-413	945	24	proves	prove	VERB
ftr-413	945	25	is	be	AUX
ftr-413	945	26	for	for	SCONJ
ftr-413	945	27	medical	medical	ADJ
ftr-413	945	28	care	care	NOUN
ftr-413	945	29	is	be	AUX
ftr-413	945	30	deductible	deductible	ADJ
ftr-413	945	31	as	as	ADP
ftr-413	945	32	a	a	DET
ftr-413	945	33	medical	medical	ADJ
ftr-413	945	34	expense	expense	NOUN
ftr-413	945	35	.	.	PUNCT
ftr-413	946	1	this	this	DET
ftr-413	946	2	case	case	NOUN
ftr-413	946	3	addressed	address	VERB
ftr-413	946	4	the	the	DET
ftr-413	946	5	question	question	NOUN
ftr-413	946	6	of	of	ADP
ftr-413	946	7	the	the	DET
ftr-413	946	8	proper	proper	ADJ
ftr-413	946	9	method	method	NOUN
ftr-413	946	10	for	for	ADP
ftr-413	946	11	allocating	allocate	VERB
ftr-413	946	12	fees	fee	NOUN
ftr-413	946	13	paid	pay	VERB
ftr-413	946	14	to	to	ADP
ftr-413	946	15	a	a	DET
ftr-413	946	16	long	long	ADJ
ftr-413	946	17	-	-	PUNCT
ftr-413	946	18	term	term	NOUN
ftr-413	946	19	care	care	NOUN
ftr-413	946	20	facility	facility	NOUN
ftr-413	946	21	between	between	ADP
ftr-413	946	22	deductible	deductible	ADJ
ftr-413	946	23	medical	medical	ADJ
ftr-413	946	24	expenses	expense	NOUN
ftr-413	946	25	and	and	CCONJ
ftr-413	946	26	nondeductible	nondeductible	ADJ
ftr-413	946	27	personal	personal	ADJ
ftr-413	946	28	living	living	NOUN
ftr-413	946	29	expenses	expense	NOUN
ftr-413	946	30	.	.	PUNCT
ftr-413	947	1	relying	rely	VERB
ftr-413	947	2	on	on	ADP
ftr-413	947	3	rev	rev	PROPN
ftr-413	947	4	.	.	PROPN
ftr-413	947	5	rul	rul	PROPN
ftr-413	947	6	.	.	PUNCT
ftr-413	947	7	67	67	NUM
ftr-413	947	8	-	-	SYM
ftr-413	947	9	185	185	NUM
ftr-413	947	10	,	,	PUNCT
ftr-413	947	11	1967	1967	NUM
ftr-413	947	12	-	-	SYM
ftr-413	947	13	1	1	NUM
ftr-413	947	14	c.b	c.b	PROPN
ftr-413	947	15	.	.	PROPN
ftr-413	947	16	70	70	NUM
ftr-413	947	17	,	,	PUNCT
ftr-413	947	18	rev	rev	PROPN
ftr-413	947	19	.	.	PROPN
ftr-413	948	1	rul	rul	PROPN
ftr-413	948	2	.	.	PUNCT
ftr-413	949	1	75	75	NUM
ftr-413	949	2	-	-	SYM
ftr-413	949	3	302	302	NUM
ftr-413	949	4	,	,	PUNCT
ftr-413	949	5	1975	1975	NUM
ftr-413	949	6	-	-	SYM
ftr-413	949	7	2	2	NUM
ftr-413	949	8	c.b	c.b	PROPN
ftr-413	949	9	.	.	PROPN
ftr-413	949	10	86	86	NUM
ftr-413	949	11	,	,	PUNCT
ftr-413	949	12	and	and	CCONJ
ftr-413	949	13	rev	rev	PROPN
ftr-413	949	14	.	.	PROPN
ftr-413	949	15	rul	rul	PROPN
ftr-413	949	16	.	.	PUNCT
ftr-413	950	1	76	76	NUM
ftr-413	950	2	-	-	SYM
ftr-413	950	3	481	481	NUM
ftr-413	950	4	,	,	PUNCT
ftr-413	950	5	1976	1976	NUM
ftr-413	950	6	-	-	SYM
ftr-413	950	7	2	2	NUM
ftr-413	950	8	c.b	c.b	PROPN
ftr-413	950	9	.	.	PROPN
ftr-413	950	10	82	82	NUM
ftr-413	950	11	,	,	PUNCT
ftr-413	950	12	judge	judge	NOUN
ftr-413	950	13	goeke	goeke	PROPN
ftr-413	950	14	approved	approve	VERB
ftr-413	950	15	the	the	DET
ftr-413	950	16	taxpayer	taxpayer	NOUN
ftr-413	950	17	’s	’s	PART
ftr-413	950	18	use	use	NOUN
ftr-413	950	19	of	of	ADP
ftr-413	950	20	the	the	DET
ftr-413	950	21	“	"	PUNCT
ftr-413	950	22	percentage	percentage	NOUN
ftr-413	950	23	method	method	NOUN
ftr-413	950	24	,	,	PUNCT
ftr-413	950	25	”	"	PUNCT
ftr-413	950	26	and	and	CCONJ
ftr-413	950	27	declined	decline	VERB
ftr-413	950	28	to	to	PART
ftr-413	950	29	require	require	VERB
ftr-413	950	30	the	the	DET
ftr-413	950	31	taxpayer	taxpayer	NOUN
ftr-413	950	32	to	to	PART
ftr-413	950	33	use	use	VERB
ftr-413	950	34	the	the	DET
ftr-413	950	35	more	more	ADV
ftr-413	950	36	complex	complex	ADJ
ftr-413	950	37	“	"	PUNCT
ftr-413	950	38	actuarial	actuarial	ADJ
ftr-413	950	39	method	method	NOUN
ftr-413	950	40	”	"	PUNCT
ftr-413	950	41	advocated	advocate	VERB
ftr-413	950	42	by	by	ADP
ftr-413	950	43	the	the	DET
ftr-413	950	44	commissioner	commissioner	NOUN
ftr-413	950	45	.	.	PUNCT
ftr-413	951	1	the	the	DET
ftr-413	951	2	percentage	percentage	NOUN
ftr-413	951	3	method	method	NOUN
ftr-413	951	4	assumes	assume	VERB
ftr-413	951	5	that	that	SCONJ
ftr-413	951	6	the	the	DET
ftr-413	951	7	medical	medical	ADJ
ftr-413	951	8	care	care	NOUN
ftr-413	951	9	portion	portion	NOUN
ftr-413	951	10	of	of	ADP
ftr-413	951	11	entrance	entrance	NOUN
ftr-413	951	12	fees	fee	NOUN
ftr-413	951	13	and	and	CCONJ
ftr-413	951	14	monthly	monthly	ADJ
ftr-413	951	15	service	service	NOUN
ftr-413	951	16	fees	fee	NOUN
ftr-413	951	17	is	be	AUX
ftr-413	951	18	the	the	DET
ftr-413	951	19	same	same	ADJ
ftr-413	951	20	portion	portion	NOUN
ftr-413	951	21	or	or	CCONJ
ftr-413	951	22	percentage	percentage	NOUN
ftr-413	951	23	as	as	ADP
ftr-413	951	24	the	the	DET
ftr-413	951	25	[	[	PUNCT
ftr-413	951	26	continuing	continue	VERB
ftr-413	951	27	care	care	PROPN
ftr-413	951	28	retirement	retirement	PROPN
ftr-413	951	29	community	community	NOUN
ftr-413	951	30	’s	’s	PART
ftr-413	951	31	]	]	PUNCT
ftr-413	951	32	medical	medical	ADJ
ftr-413	951	33	expenses	expense	NOUN
ftr-413	951	34	to	to	ADP
ftr-413	951	35	total	total	ADJ
ftr-413	951	36	costs	cost	NOUN
ftr-413	951	37	because	because	SCONJ
ftr-413	951	38	the	the	DET
ftr-413	951	39	sum	sum	NOUN
ftr-413	951	40	of	of	ADP
ftr-413	951	41	the	the	DET
ftr-413	951	42	fees	fee	NOUN
ftr-413	951	43	over	over	ADP
ftr-413	951	44	the	the	DET
ftr-413	951	45	resident	resident	NOUN
ftr-413	951	46	’s	’s	PART
ftr-413	951	47	lifetime	lifetime	NOUN
ftr-413	951	48	is	be	AUX
ftr-413	951	49	expected	expect	VERB
ftr-413	951	50	to	to	PART
ftr-413	951	51	cover	cover	VERB
ftr-413	951	52	the	the	DET
ftr-413	951	53	costs	cost	NOUN
ftr-413	951	54	of	of	ADP
ftr-413	951	55	care	care	NOUN
ftr-413	951	56	for	for	ADP
ftr-413	951	57	residents	resident	NOUN
ftr-413	951	58	in	in	ADP
ftr-413	951	59	a	a	DET
ftr-413	951	60	ccrc	ccrc	NOUN
ftr-413	951	61	.	.	PUNCT
ftr-413	952	1	based	base	VERB
ftr-413	952	2	on	on	ADP
ftr-413	952	3	several	several	ADJ
ftr-413	952	4	revenue	revenue	NOUN
ftr-413	952	5	rulings	ruling	NOUN
ftr-413	952	6	,	,	PUNCT
ftr-413	952	7	the	the	DET
ftr-413	952	8	court	court	NOUN
ftr-413	952	9	held	hold	VERB
ftr-413	952	10	that	that	SCONJ
ftr-413	952	11	there	there	PRON
ftr-413	952	12	is	be	VERB
ftr-413	952	13	“	"	PUNCT
ftr-413	952	14	no	no	DET
ftr-413	952	15	requirement	requirement	NOUN
ftr-413	952	16	.	.	PUNCT
ftr-413	952	17	.	.	PUNCT
ftr-413	952	18	.	.	PUNCT
ftr-413	953	1	that	that	PRON
ftr-413	953	2	taxpayers	taxpayer	NOUN
ftr-413	953	3	engage	engage	VERB
ftr-413	953	4	in	in	ADP
ftr-413	953	5	an	an	DET
ftr-413	953	6	actuarial	actuarial	ADJ
ftr-413	953	7	analysis	analysis	NOUN
ftr-413	953	8	to	to	ADP
ftr-413	953	9	factor	factor	NOUN
ftr-413	953	10	in	in	ADP
ftr-413	953	11	life	life	NOUN
ftr-413	953	12	expectancy	expectancy	NOUN
ftr-413	953	13	and	and	CCONJ
ftr-413	953	14	health	health	NOUN
ftr-413	953	15	care	care	NOUN
ftr-413	953	16	level	level	NOUN
ftr-413	953	17	expectancy	expectancy	NOUN
ftr-413	953	18	on	on	ADP
ftr-413	953	19	the	the	DET
ftr-413	953	20	basis	basis	NOUN
ftr-413	953	21	of	of	ADP
ftr-413	953	22	the	the	DET
ftr-413	953	23	residency	residency	NOUN
ftr-413	953	24	population	population	NOUN
ftr-413	953	25	of	of	ADP
ftr-413	953	26	a	a	DET
ftr-413	953	27	ccrc	ccrc	NOUN
ftr-413	953	28	to	to	PART
ftr-413	953	29	determine	determine	VERB
ftr-413	953	30	estimated	estimate	VERB
ftr-413	953	31	lifetime	lifetime	NOUN
ftr-413	953	32	medical	medical	ADJ
ftr-413	953	33	care	care	NOUN
ftr-413	953	34	costs	cost	NOUN
ftr-413	953	35	and	and	CCONJ
ftr-413	953	36	total	total	ADJ
ftr-413	953	37	costs	cost	NOUN
ftr-413	953	38	.	.	PUNCT
ftr-413	953	39	”	"	PUNCT
ftr-413	954	1	the	the	DET
ftr-413	954	2	burden	burden	NOUN
ftr-413	954	3	of	of	ADP
ftr-413	954	4	proof	proof	NOUN
ftr-413	954	5	on	on	ADP
ftr-413	954	6	the	the	DET
ftr-413	954	7	issue	issue	NOUN
ftr-413	954	8	had	have	AUX
ftr-413	954	9	been	be	AUX
ftr-413	954	10	shifted	shift	VERB
ftr-413	954	11	to	to	ADP
ftr-413	954	12	the	the	DET
ftr-413	954	13	commissioner	commissioner	NOUN
ftr-413	954	14	under	under	ADP
ftr-413	954	15	§	§	PROPN
ftr-413	954	16	7491	7491	NUM
ftr-413	954	17	because	because	SCONJ
ftr-413	954	18	the	the	DET
ftr-413	954	19	taxpayer	taxpayer	NOUN
ftr-413	954	20	had	have	AUX
ftr-413	954	21	presented	present	VERB
ftr-413	954	22	credible	credible	ADJ
ftr-413	954	23	evidence	evidence	NOUN
ftr-413	954	24	to	to	PART
ftr-413	954	25	support	support	VERB
ftr-413	954	26	the	the	DET
ftr-413	954	27	amount	amount	NOUN
ftr-413	954	28	claimed	claim	VERB
ftr-413	954	29	as	as	ADP
ftr-413	954	30	a	a	DET
ftr-413	954	31	deduction	deduction	NOUN
ftr-413	954	32	and	and	CCONJ
ftr-413	954	33	had	have	AUX
ftr-413	954	34	met	meet	VERB
ftr-413	954	35	all	all	PRON
ftr-413	954	36	of	of	ADP
ftr-413	954	37	the	the	DET
ftr-413	954	38	other	other	ADJ
ftr-413	954	39	statutory	statutory	ADJ
ftr-413	954	40	requirements	requirement	NOUN
ftr-413	954	41	.	.	PUNCT
ftr-413	955	1	2	2	X
ftr-413	955	2	.	.	X
ftr-413	955	3	the	the	DET
ftr-413	955	4	amt	amt	PROPN
ftr-413	955	5	kicks	kick	VERB
ftr-413	955	6	new	new	ADJ
ftr-413	955	7	yorkers	yorker	NOUN
ftr-413	955	8	again	again	ADV
ftr-413	955	9	.	.	PUNCT
ftr-413	956	1	ostrow	ostrow	VERB
ftr-413	956	2	v.	v.	PROPN
ftr-413	956	3	commissioner	commissioner	NOUN
ftr-413	956	4	,	,	PUNCT
ftr-413	956	5	122	122	NUM
ftr-413	956	6	t.c	t.c	PROPN
ftr-413	956	7	.	.	PROPN
ftr-413	956	8	378	378	NUM
ftr-413	956	9	(	(	PUNCT
ftr-413	956	10	5/21/04	5/21/04	NUM
ftr-413	956	11	)	)	PUNCT
ftr-413	956	12	.	.	PUNCT
ftr-413	957	1	judge	judge	PROPN
ftr-413	957	2	colvin	colvin	PROPN
ftr-413	957	3	held	hold	VERB
ftr-413	957	4	that	that	SCONJ
ftr-413	957	5	the	the	DET
ftr-413	957	6	§	§	PROPN
ftr-413	957	7	56(b)(1	56(b)(1	NUM
ftr-413	957	8	)	)	PUNCT
ftr-413	957	9	disallowance	disallowance	NOUN
ftr-413	957	10	for	for	ADP
ftr-413	957	11	amt	amt	PROPN
ftr-413	957	12	purposes	purpose	NOUN
ftr-413	957	13	of	of	ADP
ftr-413	957	14	taxes	taxis	NOUN
ftr-413	957	15	deductible	deductible	ADJ
ftr-413	957	16	under	under	ADP
ftr-413	957	17	§	§	PROPN
ftr-413	957	18	164	164	NUM
ftr-413	957	19	extends	extend	VERB
ftr-413	957	20	to	to	ADP
ftr-413	957	21	taxes	taxis	NOUN
ftr-413	957	22	on	on	ADP
ftr-413	957	23	a	a	DET
ftr-413	957	24	cooperative	cooperative	ADJ
ftr-413	957	25	housing	housing	NOUN
ftr-413	957	26	corporation	corporation	NOUN
ftr-413	957	27	that	that	PRON
ftr-413	957	28	are	be	AUX
ftr-413	957	29	deductible	deductible	ADJ
ftr-413	957	30	by	by	ADP
ftr-413	957	31	the	the	DET
ftr-413	957	32	shareholder	shareholder	NOUN
ftr-413	957	33	-	-	PUNCT
ftr-413	957	34	tenant	tenant	NOUN
ftr-413	957	35	under	under	ADP
ftr-413	957	36	§	§	PROPN
ftr-413	957	37	216	216	NUM
ftr-413	957	38	.	.	PUNCT
ftr-413	957	39	2005	2005	NUM
ftr-413	957	40	]	]	PUNCT
ftr-413	957	41	recent	recent	ADJ
ftr-413	957	42	developments	development	NOUN
ftr-413	957	43	in	in	ADP
ftr-413	957	44	federal	federal	ADJ
ftr-413	957	45	income	income	NOUN
ftr-413	957	46	taxation	taxation	NOUN
ftr-413	957	47	85	85	NUM
ftr-413	957	48	3	3	NUM
ftr-413	957	49	.	.	PUNCT
ftr-413	958	1	we	we	PRON
ftr-413	958	2	now	now	ADV
ftr-413	958	3	have	have	VERB
ftr-413	958	4	a	a	DET
ftr-413	958	5	uniform	uniform	ADJ
ftr-413	958	6	definition	definition	NOUN
ftr-413	958	7	of	of	ADP
ftr-413	958	8	“	"	PUNCT
ftr-413	958	9	child	child	NOUN
ftr-413	958	10	;	;	PUNCT
ftr-413	958	11	”	"	PUNCT
ftr-413	958	12	can	can	AUX
ftr-413	958	13	we	we	PRON
ftr-413	958	14	now	now	ADV
ftr-413	958	15	get	get	VERB
ftr-413	958	16	a	a	DET
ftr-413	958	17	uniform	uniform	ADJ
ftr-413	958	18	definition	definition	NOUN
ftr-413	958	19	of	of	ADP
ftr-413	958	20	“	"	PUNCT
ftr-413	958	21	married	married	ADJ
ftr-413	958	22	?	?	PUNCT
ftr-413	958	23	”	"	PUNCT
ftr-413	958	24	sections	section	NOUN
ftr-413	958	25	201	201	NUM
ftr-413	958	26	-	-	SYM
ftr-413	958	27	208	208	NUM
ftr-413	958	28	of	of	ADP
ftr-413	958	29	the	the	DET
ftr-413	958	30	working	work	VERB
ftr-413	958	31	families	family	NOUN
ftr-413	958	32	tax	tax	NOUN
ftr-413	958	33	relief	relief	NOUN
ftr-413	958	34	act	act	NOUN
ftr-413	958	35	of	of	ADP
ftr-413	958	36	2004	2004	NUM
ftr-413	958	37	provides	provide	VERB
ftr-413	958	38	a	a	DET
ftr-413	958	39	uniform	uniform	ADJ
ftr-413	958	40	definition	definition	NOUN
ftr-413	958	41	of	of	ADP
ftr-413	958	42	“	"	PUNCT
ftr-413	958	43	child	child	NOUN
ftr-413	958	44	”	"	PUNCT
ftr-413	958	45	for	for	ADP
ftr-413	958	46	head	head	NOUN
ftr-413	958	47	of	of	ADP
ftr-413	958	48	household	household	NOUN
ftr-413	958	49	,	,	PUNCT
ftr-413	958	50	dependent	dependent	ADJ
ftr-413	958	51	care	care	NOUN
ftr-413	958	52	credit	credit	NOUN
ftr-413	958	53	,	,	PUNCT
ftr-413	958	54	child	child	NOUN
ftr-413	958	55	tax	tax	NOUN
ftr-413	958	56	credit	credit	NOUN
ftr-413	958	57	,	,	PUNCT
ftr-413	958	58	earned	earn	VERB
ftr-413	958	59	income	income	NOUN
ftr-413	958	60	tax	tax	NOUN
ftr-413	958	61	credit	credit	NOUN
ftr-413	958	62	,	,	PUNCT
ftr-413	958	63	and	and	CCONJ
ftr-413	958	64	dependent	dependent	ADJ
ftr-413	958	65	exemption	exemption	NOUN
ftr-413	958	66	purposes	purpose	NOUN
ftr-413	958	67	.	.	PUNCT
ftr-413	959	1	forms	form	NOUN
ftr-413	959	2	8332	8332	NUM
ftr-413	959	3	would	would	AUX
ftr-413	959	4	not	not	PART
ftr-413	959	5	be	be	AUX
ftr-413	959	6	required	require	VERB
ftr-413	959	7	by	by	ADP
ftr-413	959	8	the	the	DET
ftr-413	959	9	non	non	ADJ
ftr-413	959	10	-	-	ADJ
ftr-413	959	11	custodial	custodial	ADJ
ftr-413	959	12	parent	parent	NOUN
ftr-413	959	13	when	when	SCONJ
ftr-413	959	14	the	the	DET
ftr-413	959	15	shifting	shifting	NOUN
ftr-413	959	16	to	to	ADP
ftr-413	959	17	that	that	DET
ftr-413	959	18	parent	parent	NOUN
ftr-413	959	19	of	of	ADP
ftr-413	959	20	the	the	DET
ftr-413	959	21	dependency	dependency	NOUN
ftr-413	959	22	deduction	deduction	NOUN
ftr-413	959	23	is	be	AUX
ftr-413	959	24	provided	provide	VERB
ftr-413	959	25	for	for	ADP
ftr-413	959	26	in	in	ADP
ftr-413	959	27	the	the	DET
ftr-413	959	28	divorce	divorce	NOUN
ftr-413	959	29	decree	decree	NOUN
ftr-413	959	30	or	or	CCONJ
ftr-413	959	31	separation	separation	NOUN
ftr-413	959	32	agreement	agreement	NOUN
ftr-413	959	33	.	.	PUNCT
ftr-413	960	1	f.	f.	PROPN
ftr-413	960	2	education	education	PROPN
ftr-413	960	3	there	there	PRON
ftr-413	960	4	were	be	VERB
ftr-413	960	5	no	no	DET
ftr-413	960	6	significant	significant	ADJ
ftr-413	960	7	developments	development	NOUN
ftr-413	960	8	regarding	regard	VERB
ftr-413	960	9	this	this	DET
ftr-413	960	10	topic	topic	NOUN
ftr-413	960	11	during	during	ADP
ftr-413	960	12	2004	2004	NUM
ftr-413	960	13	.	.	PUNCT
ftr-413	961	1	vi	vi	X
ftr-413	961	2	.	.	PUNCT
ftr-413	961	3	corporations	corporation	NOUN
ftr-413	961	4	a.	a.	NOUN
ftr-413	961	5	entity	entity	NOUN
ftr-413	961	6	and	and	CCONJ
ftr-413	961	7	formation	formation	NOUN
ftr-413	961	8	1	1	NUM
ftr-413	961	9	.	.	PUNCT
ftr-413	961	10	rev	rev	PROPN
ftr-413	961	11	.	.	PROPN
ftr-413	961	12	rul	rul	PROPN
ftr-413	961	13	.	.	PUNCT
ftr-413	962	1	2004	2004	NUM
ftr-413	962	2	-	-	SYM
ftr-413	962	3	59	59	NUM
ftr-413	962	4	,	,	PUNCT
ftr-413	962	5	2004	2004	NUM
ftr-413	962	6	-	-	SYM
ftr-413	962	7	24	24	NUM
ftr-413	962	8	i.r.b	i.r.b	NOUN
ftr-413	962	9	.	.	PUNCT
ftr-413	963	1	1050	1050	NUM
ftr-413	963	2	(	(	PUNCT
ftr-413	963	3	5/25/04	5/25/04	NUM
ftr-413	963	4	)	)	PUNCT
ftr-413	963	5	.	.	PUNCT
ftr-413	964	1	a	a	DET
ftr-413	964	2	partnership	partnership	NOUN
ftr-413	964	3	that	that	PRON
ftr-413	964	4	converts	convert	VERB
ftr-413	964	5	to	to	ADP
ftr-413	964	6	a	a	DET
ftr-413	964	7	corporation	corporation	NOUN
ftr-413	964	8	under	under	ADP
ftr-413	964	9	a	a	DET
ftr-413	964	10	state	state	NOUN
ftr-413	964	11	law	law	NOUN
ftr-413	964	12	formless	formless	ADJ
ftr-413	964	13	conversion	conversion	NOUN
ftr-413	964	14	statute	statute	NOUN
ftr-413	964	15	will	will	AUX
ftr-413	964	16	be	be	AUX
ftr-413	964	17	deemed	deem	VERB
ftr-413	964	18	to	to	PART
ftr-413	964	19	contribute	contribute	VERB
ftr-413	964	20	all	all	DET
ftr-413	964	21	its	its	PRON
ftr-413	964	22	assets	asset	NOUN
ftr-413	964	23	and	and	CCONJ
ftr-413	964	24	liabilities	liability	NOUN
ftr-413	964	25	to	to	ADP
ftr-413	964	26	the	the	DET
ftr-413	964	27	corporation	corporation	NOUN
ftr-413	964	28	in	in	ADP
ftr-413	964	29	exchange	exchange	NOUN
ftr-413	964	30	for	for	ADP
ftr-413	964	31	stock	stock	NOUN
ftr-413	964	32	in	in	ADP
ftr-413	964	33	such	such	ADJ
ftr-413	964	34	corporation	corporation	NOUN
ftr-413	964	35	,	,	PUNCT
ftr-413	964	36	and	and	CCONJ
ftr-413	964	37	immediately	immediately	ADV
ftr-413	964	38	thereafter	thereafter	ADV
ftr-413	964	39	,	,	PUNCT
ftr-413	964	40	the	the	DET
ftr-413	964	41	partnership	partnership	NOUN
ftr-413	964	42	liquidates	liquidate	VERB
ftr-413	964	43	distributing	distribute	VERB
ftr-413	964	44	the	the	DET
ftr-413	964	45	stock	stock	NOUN
ftr-413	964	46	of	of	ADP
ftr-413	964	47	the	the	DET
ftr-413	964	48	corporation	corporation	NOUN
ftr-413	964	49	to	to	ADP
ftr-413	964	50	its	its	PRON
ftr-413	964	51	partners	partner	NOUN
ftr-413	964	52	.	.	PUNCT
ftr-413	965	1	this	this	PRON
ftr-413	965	2	is	be	AUX
ftr-413	965	3	the	the	DET
ftr-413	965	4	same	same	ADJ
ftr-413	965	5	method	method	NOUN
ftr-413	965	6	provided	provide	VERB
ftr-413	965	7	by	by	ADP
ftr-413	965	8	reg	reg	NOUN
ftr-413	965	9	.	.	PUNCT
ftr-413	966	1	§	§	PROPN
ftr-413	966	2	301.7701	301.7701	NUM
ftr-413	966	3	-	-	SYM
ftr-413	966	4	3(g)(1)(i	3(g)(1)(i	NUM
ftr-413	966	5	)	)	PUNCT
ftr-413	966	6	when	when	SCONJ
ftr-413	966	7	a	a	DET
ftr-413	966	8	partnership	partnership	NOUN
ftr-413	966	9	elects	elect	VERB
ftr-413	966	10	to	to	PART
ftr-413	966	11	be	be	AUX
ftr-413	966	12	classified	classify	VERB
ftr-413	966	13	as	as	ADP
ftr-413	966	14	an	an	DET
ftr-413	966	15	association	association	NOUN
ftr-413	966	16	.	.	PUNCT
ftr-413	966	17	!	!	PUNCT
ftr-413	967	1	rev	rev	PROPN
ftr-413	967	2	.	.	PUNCT
ftr-413	968	1	rul	rul	NOUN
ftr-413	968	2	.	.	PUNCT
ftr-413	969	1	84	84	NUM
ftr-413	969	2	-	-	SYM
ftr-413	969	3	111	111	NUM
ftr-413	969	4	,	,	PUNCT
ftr-413	969	5	1984	1984	NUM
ftr-413	969	6	-	-	SYM
ftr-413	969	7	2	2	NUM
ftr-413	969	8	c.b	c.b	PROPN
ftr-413	969	9	.	.	PROPN
ftr-413	969	10	88	88	NUM
ftr-413	969	11	,	,	PUNCT
ftr-413	969	12	which	which	PRON
ftr-413	969	13	permits	permit	VERB
ftr-413	969	14	selection	selection	NOUN
ftr-413	969	15	among	among	ADP
ftr-413	969	16	the	the	DET
ftr-413	969	17	three	three	NUM
ftr-413	969	18	methods	method	NOUN
ftr-413	969	19	of	of	ADP
ftr-413	969	20	incorporating	incorporate	VERB
ftr-413	969	21	a	a	DET
ftr-413	969	22	partnership	partnership	NOUN
ftr-413	969	23	,	,	PUNCT
ftr-413	969	24	provided	provide	VERB
ftr-413	969	25	that	that	SCONJ
ftr-413	969	26	the	the	DET
ftr-413	969	27	steps	step	NOUN
ftr-413	969	28	described	describe	VERB
ftr-413	969	29	are	be	AUX
ftr-413	969	30	actually	actually	ADV
ftr-413	969	31	undertaken	undertake	VERB
ftr-413	969	32	.	.	PUNCT
ftr-413	970	1	rev	rev	PROPN
ftr-413	970	2	.	.	PUNCT
ftr-413	971	1	rul	rul	PROPN
ftr-413	971	2	.	.	PUNCT
ftr-413	972	1	84	84	NUM
ftr-413	972	2	-	-	SYM
ftr-413	972	3	111	111	NUM
ftr-413	972	4	superseded	supersede	VERB
ftr-413	972	5	and	and	CCONJ
ftr-413	972	6	revoked	revoke	VERB
ftr-413	972	7	rev	rev	PROPN
ftr-413	972	8	.	.	PROPN
ftr-413	973	1	rul	rul	NOUN
ftr-413	973	2	.	.	PUNCT
ftr-413	974	1	70	70	NUM
ftr-413	974	2	-	-	SYM
ftr-413	974	3	598	598	NUM
ftr-413	974	4	,	,	PUNCT
ftr-413	974	5	1970	1970	NUM
ftr-413	974	6	-	-	SYM
ftr-413	974	7	2	2	NUM
ftr-413	974	8	c.b	c.b	PROPN
ftr-413	974	9	.	.	PROPN
ftr-413	974	10	168	168	NUM
ftr-413	974	11	,	,	PUNCT
ftr-413	974	12	which	which	PRON
ftr-413	974	13	had	have	AUX
ftr-413	974	14	held	hold	VERB
ftr-413	974	15	that	that	PRON
ftr-413	974	16	partnership	partnership	NOUN
ftr-413	974	17	incorporations	incorporation	NOUN
ftr-413	974	18	would	would	AUX
ftr-413	974	19	be	be	AUX
ftr-413	974	20	treated	treat	VERB
ftr-413	974	21	for	for	ADP
ftr-413	974	22	tax	tax	NOUN
ftr-413	974	23	purposes	purpose	NOUN
ftr-413	974	24	as	as	SCONJ
ftr-413	974	25	if	if	SCONJ
ftr-413	974	26	the	the	DET
ftr-413	974	27	partnership	partnership	NOUN
ftr-413	974	28	transferred	transfer	VERB
ftr-413	974	29	assets	asset	NOUN
ftr-413	974	30	to	to	ADP
ftr-413	974	31	the	the	DET
ftr-413	974	32	corporation	corporation	NOUN
ftr-413	974	33	in	in	ADP
ftr-413	974	34	exchange	exchange	NOUN
ftr-413	974	35	for	for	ADP
ftr-413	974	36	stock	stock	NOUN
ftr-413	974	37	.	.	PUNCT
ftr-413	975	1	2	2	X
ftr-413	975	2	.	.	X
ftr-413	975	3	section	section	NOUN
ftr-413	975	4	836(a	836(a	PROPN
ftr-413	975	5	)	)	PUNCT
ftr-413	975	6	of	of	ADP
ftr-413	975	7	the	the	DET
ftr-413	975	8	american	american	ADJ
ftr-413	975	9	jobs	jobs	PROPN
ftr-413	975	10	creation	creation	PROPN
ftr-413	975	11	act	act	NOUN
ftr-413	975	12	of	of	ADP
ftr-413	975	13	2004	2004	NUM
ftr-413	975	14	amends	amend	NOUN
ftr-413	975	15	adds	add	VERB
ftr-413	975	16	new	new	ADJ
ftr-413	975	17	§	§	PROPN
ftr-413	975	18	362(e	362(e	PROPN
ftr-413	975	19	)	)	PUNCT
ftr-413	975	20	to	to	PART
ftr-413	975	21	provide	provide	VERB
ftr-413	975	22	limitation	limitation	NOUN
ftr-413	975	23	on	on	ADP
ftr-413	975	24	the	the	DET
ftr-413	975	25	importation	importation	NOUN
ftr-413	975	26	,	,	PUNCT
ftr-413	975	27	or	or	CCONJ
ftr-413	975	28	transfer	transfer	NOUN
ftr-413	975	29	in	in	ADP
ftr-413	975	30	§	§	PROPN
ftr-413	975	31	351	351	NUM
ftr-413	975	32	transactions	transaction	NOUN
ftr-413	975	33	,	,	PUNCT
ftr-413	975	34	of	of	ADP
ftr-413	975	35	built	build	VERB
ftr-413	975	36	-	-	PUNCT
ftr-413	975	37	in	in	ADP
ftr-413	975	38	losses	loss	NOUN
ftr-413	975	39	to	to	ADP
ftr-413	975	40	corporations	corporation	NOUN
ftr-413	975	41	.	.	PUNCT
ftr-413	976	1	the	the	DET
ftr-413	976	2	aggregate	aggregate	ADJ
ftr-413	976	3	basis	basis	NOUN
ftr-413	976	4	of	of	ADP
ftr-413	976	5	the	the	DET
ftr-413	976	6	property	property	NOUN
ftr-413	976	7	so	so	ADV
ftr-413	976	8	received	receive	VERB
ftr-413	976	9	will	will	AUX
ftr-413	976	10	be	be	AUX
ftr-413	976	11	limited	limit	VERB
ftr-413	976	12	to	to	ADP
ftr-413	976	13	its	its	PRON
ftr-413	976	14	fair	fair	ADJ
ftr-413	976	15	market	market	NOUN
ftr-413	976	16	value	value	NOUN
ftr-413	976	17	immediately	immediately	ADV
ftr-413	976	18	after	after	ADP
ftr-413	976	19	the	the	DET
ftr-413	976	20	transaction	transaction	NOUN
ftr-413	976	21	.	.	PUNCT
ftr-413	977	1	b.	b.	PROPN
ftr-413	977	2	distributions	distribution	NOUN
ftr-413	977	3	and	and	CCONJ
ftr-413	977	4	redemptions	redemption	NOUN
ftr-413	977	5	1	1	NUM
ftr-413	977	6	.	.	PUNCT
ftr-413	978	1	the	the	DET
ftr-413	978	2	tax	tax	NOUN
ftr-413	978	3	court	court	NOUN
ftr-413	978	4	is	be	AUX
ftr-413	978	5	bearish	bearish	ADJ
ftr-413	978	6	on	on	ADP
ftr-413	978	7	merrill	merrill	PROPN
ftr-413	978	8	lynch	lynch	PROPN
ftr-413	978	9	.	.	PUNCT
ftr-413	979	1	merrill	merrill	PROPN
ftr-413	979	2	lynch	lynch	PROPN
ftr-413	979	3	&	&	CCONJ
ftr-413	979	4	co.	co.	PROPN
ftr-413	979	5	,	,	PUNCT
ftr-413	979	6	inc	inc	PROPN
ftr-413	979	7	.	.	PROPN
ftr-413	980	1	v.	v.	PROPN
ftr-413	980	2	commissioner	commissioner	PROPN
ftr-413	980	3	,	,	PUNCT
ftr-413	980	4	120	120	NUM
ftr-413	980	5	t.c	t.c	PROPN
ftr-413	980	6	.	.	PROPN
ftr-413	980	7	12	12	NUM
ftr-413	980	8	(	(	PUNCT
ftr-413	980	9	1/15/03	1/15/03	NUM
ftr-413	980	10	)	)	PUNCT
ftr-413	980	11	.	.	PUNCT
ftr-413	981	1	in	in	ADP
ftr-413	981	2	1986	1986	NUM
ftr-413	981	3	and	and	CCONJ
ftr-413	981	4	1987	1987	NUM
ftr-413	981	5	merrill	merrill	PROPN
ftr-413	981	6	lynch	lynch	PROPN
ftr-413	981	7	structured	structure	VERB
ftr-413	981	8	several	several	ADJ
ftr-413	981	9	transactions	transaction	NOUN
ftr-413	981	10	to	to	PART
ftr-413	981	11	sell	sell	VERB
ftr-413	981	12	certain	certain	ADJ
ftr-413	981	13	assets	asset	NOUN
ftr-413	981	14	of	of	ADP
ftr-413	981	15	first	first	ADJ
ftr-413	981	16	-	-	PUNCT
ftr-413	981	17	tier	tier	NOUN
ftr-413	981	18	and	and	CCONJ
ftr-413	981	19	second	second	ADJ
ftr-413	981	20	-	-	PUNCT
ftr-413	981	21	tier	tier	NOUN
ftr-413	981	22	subsidiaries	subsidiary	NOUN
ftr-413	981	23	not	not	PART
ftr-413	981	24	only	only	ADV
ftr-413	981	25	eliminate	eliminate	VERB
ftr-413	981	26	any	any	DET
ftr-413	981	27	tax	tax	NOUN
ftr-413	981	28	on	on	ADP
ftr-413	981	29	the	the	DET
ftr-413	981	30	gains	gain	NOUN
ftr-413	981	31	,	,	PUNCT
ftr-413	981	32	but	but	CCONJ
ftr-413	981	33	to	to	PART
ftr-413	981	34	create	create	VERB
ftr-413	981	35	losses	loss	NOUN
ftr-413	981	36	.	.	PUNCT
ftr-413	982	1	to	to	PART
ftr-413	982	2	take	take	VERB
ftr-413	982	3	advantage	advantage	NOUN
ftr-413	982	4	of	of	ADP
ftr-413	982	5	the	the	DET
ftr-413	982	6	interaction	interaction	NOUN
ftr-413	982	7	of	of	ADP
ftr-413	982	8	the	the	DET
ftr-413	982	9	consolidate	consolidate	ADJ
ftr-413	982	10	return	return	NOUN
ftr-413	982	11	regulations	regulation	NOUN
ftr-413	982	12	86	86	NUM
ftr-413	982	13	florida	florida	PROPN
ftr-413	982	14	tax	tax	NOUN
ftr-413	982	15	review	review	NOUN
ftr-413	983	1	[	[	X
ftr-413	983	2	vol.7	vol.7	NOUN
ftr-413	983	3	:	:	PUNCT
ftr-413	983	4	si	si	PROPN
ftr-413	983	5	and	and	CCONJ
ftr-413	983	6	§	§	PROPN
ftr-413	983	7	304	304	NUM
ftr-413	983	8	[	[	X
ftr-413	983	9	before	before	ADP
ftr-413	983	10	the	the	DET
ftr-413	983	11	promulgation	promulgation	NOUN
ftr-413	983	12	of	of	ADP
ftr-413	983	13	reg	reg	NOUN
ftr-413	983	14	.	.	PUNCT
ftr-413	984	1	§	§	PROPN
ftr-413	984	2	1.1502	1.1502	NUM
ftr-413	984	3	-	-	PUNCT
ftr-413	984	4	80(b	80(b	NUM
ftr-413	984	5	)	)	PUNCT
ftr-413	984	6	,	,	PUNCT
ftr-413	984	7	rendering	render	VERB
ftr-413	984	8	§	§	PROPN
ftr-413	984	9	304	304	NUM
ftr-413	984	10	inoperative	inoperative	ADJ
ftr-413	984	11	in	in	ADP
ftr-413	984	12	consolidated	consolidated	ADJ
ftr-413	984	13	returns	return	NOUN
ftr-413	984	14	]	]	PUNCT
ftr-413	984	15	,	,	PUNCT
ftr-413	984	16	merrill	merrill	PROPN
ftr-413	984	17	lynch	lynch	PROPN
ftr-413	984	18	caused	cause	VERB
ftr-413	984	19	the	the	DET
ftr-413	984	20	subsidiaries	subsidiary	NOUN
ftr-413	984	21	holding	hold	VERB
ftr-413	984	22	the	the	DET
ftr-413	984	23	assets	asset	NOUN
ftr-413	984	24	to	to	PART
ftr-413	984	25	drop	drop	VERB
ftr-413	984	26	the	the	DET
ftr-413	984	27	assets	asset	NOUN
ftr-413	984	28	to	to	PART
ftr-413	984	29	be	be	AUX
ftr-413	984	30	retained	retain	VERB
ftr-413	984	31	into	into	ADP
ftr-413	984	32	new	new	ADJ
ftr-413	984	33	lower	low	ADJ
ftr-413	984	34	level	level	NOUN
ftr-413	984	35	subsidiaries	subsidiary	NOUN
ftr-413	984	36	[	[	X
ftr-413	984	37	in	in	ADP
ftr-413	984	38	§	§	PROPN
ftr-413	984	39	351	351	NUM
ftr-413	984	40	transactions	transaction	NOUN
ftr-413	984	41	]	]	PUNCT
ftr-413	984	42	,	,	PUNCT
ftr-413	984	43	following	follow	VERB
ftr-413	984	44	which	which	PRON
ftr-413	984	45	the	the	DET
ftr-413	984	46	new	new	ADJ
ftr-413	984	47	subsidiaries	subsidiary	NOUN
ftr-413	984	48	were	be	AUX
ftr-413	984	49	sold	sell	VERB
ftr-413	984	50	cross	cross	NOUN
ftr-413	984	51	chain	chain	NOUN
ftr-413	984	52	to	to	ADP
ftr-413	984	53	other	other	ADJ
ftr-413	984	54	merrill	merrill	PROPN
ftr-413	984	55	lynch	lynch	PROPN
ftr-413	984	56	subsidiaries	subsidiary	NOUN
ftr-413	984	57	.	.	PUNCT
ftr-413	985	1	the	the	DET
ftr-413	985	2	sales	sale	NOUN
ftr-413	985	3	proceeds	proceed	NOUN
ftr-413	985	4	were	be	AUX
ftr-413	985	5	then	then	ADV
ftr-413	985	6	distributed	distribute	VERB
ftr-413	985	7	to	to	ADP
ftr-413	985	8	its	its	PRON
ftr-413	985	9	parent	parent	NOUN
ftr-413	985	10	by	by	ADP
ftr-413	985	11	the	the	DET
ftr-413	985	12	subsidiary	subsidiary	NOUN
ftr-413	985	13	to	to	PART
ftr-413	985	14	be	be	AUX
ftr-413	985	15	sold	sell	VERB
ftr-413	985	16	,	,	PUNCT
ftr-413	985	17	and	and	CCONJ
ftr-413	985	18	that	that	DET
ftr-413	985	19	subsidiary	subsidiary	NOUN
ftr-413	985	20	was	be	AUX
ftr-413	985	21	then	then	ADV
ftr-413	985	22	sold	sell	VERB
ftr-413	985	23	.	.	PUNCT
ftr-413	986	1	the	the	DET
ftr-413	986	2	plan	plan	NOUN
ftr-413	986	3	was	be	AUX
ftr-413	986	4	that	that	SCONJ
ftr-413	986	5	the	the	DET
ftr-413	986	6	cross	cross	ADJ
ftr-413	986	7	-	-	ADJ
ftr-413	986	8	chain	chain	ADJ
ftr-413	986	9	sale	sale	NOUN
ftr-413	986	10	would	would	AUX
ftr-413	986	11	be	be	AUX
ftr-413	986	12	recharacterized	recharacterize	VERB
ftr-413	986	13	as	as	ADP
ftr-413	986	14	a	a	DET
ftr-413	986	15	dividend	dividend	NOUN
ftr-413	986	16	under	under	ADP
ftr-413	986	17	§	§	PROPN
ftr-413	986	18	304	304	NUM
ftr-413	986	19	,	,	PUNCT
ftr-413	986	20	which	which	PRON
ftr-413	986	21	would	would	AUX
ftr-413	986	22	result	result	VERB
ftr-413	986	23	in	in	ADP
ftr-413	986	24	a	a	DET
ftr-413	986	25	basis	basis	NOUN
ftr-413	986	26	increase	increase	NOUN
ftr-413	986	27	under	under	ADP
ftr-413	986	28	reg	reg	NOUN
ftr-413	986	29	.	.	PUNCT
ftr-413	987	1	§	§	PROPN
ftr-413	987	2	§	§	PROPN
ftr-413	987	3	1.1502	1.1502	NUM
ftr-413	987	4	-	-	SYM
ftr-413	987	5	32	32	NUM
ftr-413	987	6	and	and	CCONJ
ftr-413	987	7	-33	-33	NUM
ftr-413	988	1	[	[	X
ftr-413	988	2	as	as	ADP
ftr-413	988	3	then	then	ADV
ftr-413	988	4	in	in	ADP
ftr-413	988	5	effect	effect	NOUN
ftr-413	988	6	]	]	PUNCT
ftr-413	988	7	in	in	ADP
ftr-413	988	8	the	the	DET
ftr-413	988	9	stock	stock	NOUN
ftr-413	988	10	of	of	ADP
ftr-413	988	11	the	the	DET
ftr-413	988	12	subsidiaries	subsidiary	NOUN
ftr-413	988	13	to	to	PART
ftr-413	988	14	be	be	AUX
ftr-413	988	15	sold	sell	VERB
ftr-413	988	16	.	.	PUNCT
ftr-413	989	1	the	the	DET
ftr-413	989	2	irs	irs	PROPN
ftr-413	989	3	did	do	AUX
ftr-413	989	4	not	not	PART
ftr-413	989	5	contest	contest	VERB
ftr-413	989	6	that	that	SCONJ
ftr-413	989	7	§	§	PROPN
ftr-413	989	8	304	304	NUM
ftr-413	989	9	applied	apply	VERB
ftr-413	989	10	,	,	PUNCT
ftr-413	989	11	but	but	CCONJ
ftr-413	989	12	responded	respond	VERB
ftr-413	989	13	that	that	SCONJ
ftr-413	989	14	the	the	DET
ftr-413	989	15	“	"	PUNCT
ftr-413	989	16	distributions	distribution	NOUN
ftr-413	989	17	”	"	PUNCT
ftr-413	989	18	coupled	couple	VERB
ftr-413	989	19	with	with	ADP
ftr-413	989	20	the	the	DET
ftr-413	989	21	sales	sale	NOUN
ftr-413	989	22	of	of	ADP
ftr-413	989	23	the	the	DET
ftr-413	989	24	subsidiaries	subsidiary	NOUN
ftr-413	989	25	outside	outside	ADP
ftr-413	989	26	the	the	DET
ftr-413	989	27	group	group	NOUN
ftr-413	989	28	were	be	AUX
ftr-413	989	29	part	part	NOUN
ftr-413	989	30	of	of	ADP
ftr-413	989	31	a	a	DET
ftr-413	989	32	firm	firm	ADJ
ftr-413	989	33	and	and	CCONJ
ftr-413	989	34	fixed	fix	VERB
ftr-413	989	35	plan	plan	NOUN
ftr-413	989	36	by	by	ADP
ftr-413	989	37	the	the	DET
ftr-413	989	38	subsidiaries	subsidiary	NOUN
ftr-413	989	39	that	that	PRON
ftr-413	989	40	were	be	AUX
ftr-413	989	41	sold	sell	VERB
ftr-413	989	42	outside	outside	ADP
ftr-413	989	43	the	the	DET
ftr-413	989	44	group	group	NOUN
ftr-413	989	45	to	to	PART
ftr-413	989	46	dispose	dispose	VERB
ftr-413	989	47	of	of	ADP
ftr-413	989	48	the	the	DET
ftr-413	989	49	stock	stock	NOUN
ftr-413	989	50	of	of	ADP
ftr-413	989	51	the	the	DET
ftr-413	989	52	lower	low	ADJ
ftr-413	989	53	tier	tier	NOUN
ftr-413	989	54	subsidiaries	subsidiary	NOUN
ftr-413	989	55	that	that	PRON
ftr-413	989	56	had	have	AUX
ftr-413	989	57	been	be	AUX
ftr-413	989	58	sold	sell	VERB
ftr-413	989	59	cross	cross	NOUN
ftr-413	989	60	chain	chain	NOUN
ftr-413	989	61	.	.	PUNCT
ftr-413	990	1	therefore	therefore	ADV
ftr-413	990	2	,	,	PUNCT
ftr-413	990	3	even	even	ADV
ftr-413	990	4	after	after	ADP
ftr-413	990	5	applying	apply	VERB
ftr-413	990	6	§	§	PROPN
ftr-413	990	7	304	304	NUM
ftr-413	990	8	the	the	DET
ftr-413	990	9	distributions	distribution	NOUN
ftr-413	990	10	were	be	AUX
ftr-413	990	11	treated	treat	VERB
ftr-413	990	12	as	as	ADP
ftr-413	990	13	amounts	amount	NOUN
ftr-413	990	14	received	receive	VERB
ftr-413	990	15	in	in	ADP
ftr-413	990	16	a	a	DET
ftr-413	990	17	redemption	redemption	NOUN
ftr-413	990	18	under	under	ADP
ftr-413	990	19	§	§	PROPN
ftr-413	990	20	302(b)(3	302(b)(3	NUM
ftr-413	990	21	)	)	PUNCT
ftr-413	991	1	[	[	X
ftr-413	991	2	applying	apply	VERB
ftr-413	991	3	zenz	zenz	NOUN
ftr-413	991	4	v.	v.	ADP
ftr-413	991	5	quinlivan	quinlivan	PROPN
ftr-413	991	6	,	,	PUNCT
ftr-413	991	7	213	213	NUM
ftr-413	991	8	f.2d	f.2d	X
ftr-413	991	9	913	913	NUM
ftr-413	991	10	(	(	PUNCT
ftr-413	991	11	6th	6th	ADJ
ftr-413	991	12	cir	cir	NOUN
ftr-413	991	13	.	.	PUNCT
ftr-413	991	14	1954	1954	NUM
ftr-413	991	15	)	)	PUNCT
ftr-413	991	16	]	]	PUNCT
ftr-413	991	17	.	.	PUNCT
ftr-413	992	1	the	the	DET
ftr-413	992	2	tax	tax	NOUN
ftr-413	992	3	court	court	NOUN
ftr-413	992	4	(	(	PUNCT
ftr-413	992	5	judge	judge	NOUN
ftr-413	992	6	marvel	marvel	PROPN
ftr-413	992	7	)	)	PUNCT
ftr-413	992	8	held	hold	VERB
ftr-413	992	9	that	that	SCONJ
ftr-413	992	10	under	under	ADP
ftr-413	992	11	the	the	DET
ftr-413	992	12	principles	principle	NOUN
ftr-413	992	13	of	of	ADP
ftr-413	992	14	niedermeyer	niedermeyer	NOUN
ftr-413	992	15	v.	v.	PROPN
ftr-413	992	16	commissioner	commissioner	PROPN
ftr-413	992	17	,	,	PUNCT
ftr-413	992	18	62	62	NUM
ftr-413	992	19	t.c	t.c	PROPN
ftr-413	992	20	.	.	PROPN
ftr-413	992	21	280	280	NUM
ftr-413	992	22	(	(	PUNCT
ftr-413	992	23	1974	1974	NUM
ftr-413	992	24	)	)	PUNCT
ftr-413	992	25	,	,	PUNCT
ftr-413	992	26	a	a	DET
ftr-413	992	27	firm	firm	ADJ
ftr-413	992	28	and	and	CCONJ
ftr-413	992	29	fixed	fix	VERB
ftr-413	992	30	plan	plan	NOUN
ftr-413	992	31	existed	exist	VERB
ftr-413	992	32	with	with	ADP
ftr-413	992	33	respect	respect	NOUN
ftr-413	992	34	to	to	ADP
ftr-413	992	35	every	every	DET
ftr-413	992	36	such	such	ADJ
ftr-413	992	37	sale	sale	NOUN
ftr-413	992	38	and	and	CCONJ
ftr-413	992	39	held	hold	VERB
ftr-413	992	40	for	for	ADP
ftr-413	992	41	the	the	DET
ftr-413	992	42	irs	irs	PROPN
ftr-413	992	43	.	.	PUNCT
ftr-413	993	1	the	the	DET
ftr-413	993	2	record	record	NOUN
ftr-413	993	3	establishes	establish	VERB
ftr-413	993	4	that	that	SCONJ
ftr-413	993	5	on	on	ADP
ftr-413	993	6	the	the	DET
ftr-413	993	7	dates	date	NOUN
ftr-413	993	8	of	of	ADP
ftr-413	993	9	the	the	DET
ftr-413	993	10	cross	cross	ADJ
ftr-413	993	11	-	-	ADJ
ftr-413	993	12	chain	chain	ADJ
ftr-413	993	13	sales	sale	NOUN
ftr-413	993	14	,	,	PUNCT
ftr-413	993	15	petitioner	petitioner	NOUN
ftr-413	993	16	had	have	AUX
ftr-413	993	17	agreed	agree	VERB
ftr-413	993	18	upon	upon	SCONJ
ftr-413	993	19	,	,	PUNCT
ftr-413	993	20	and	and	CCONJ
ftr-413	993	21	had	have	AUX
ftr-413	993	22	begun	begin	VERB
ftr-413	993	23	to	to	PART
ftr-413	993	24	implement	implement	VERB
ftr-413	993	25	,	,	PUNCT
ftr-413	993	26	a	a	DET
ftr-413	993	27	firm	firm	ADJ
ftr-413	993	28	and	and	CCONJ
ftr-413	993	29	fixed	fix	VERB
ftr-413	993	30	plan	plan	NOUN
ftr-413	993	31	to	to	PART
ftr-413	993	32	completely	completely	ADV
ftr-413	993	33	terminate	terminate	VERB
ftr-413	993	34	the	the	DET
ftr-413	993	35	target	target	NOUN
ftr-413	993	36	corporations	corporation	NOUN
ftr-413	993	37	’	'	PUNCT
ftr-413	993	38	ownership	ownership	NOUN
ftr-413	993	39	interests	interest	NOUN
ftr-413	993	40	in	in	ADP
ftr-413	993	41	the	the	DET
ftr-413	993	42	issuing	issue	VERB
ftr-413	993	43	corporations	corporation	NOUN
ftr-413	993	44	(	(	PUNCT
ftr-413	993	45	the	the	DET
ftr-413	993	46	subsidiaries	subsidiary	NOUN
ftr-413	993	47	whose	whose	DET
ftr-413	993	48	stock	stock	NOUN
ftr-413	993	49	was	be	AUX
ftr-413	993	50	sold	sell	VERB
ftr-413	993	51	cross	cross	NOUN
ftr-413	993	52	-	-	NOUN
ftr-413	993	53	chain	chain	NOUN
ftr-413	993	54	)	)	PUNCT
ftr-413	993	55	.	.	PUNCT
ftr-413	994	1	the	the	DET
ftr-413	994	2	plan	plan	NOUN
ftr-413	994	3	was	be	AUX
ftr-413	994	4	carefully	carefully	ADV
ftr-413	994	5	structured	structure	VERB
ftr-413	994	6	to	to	PART
ftr-413	994	7	achieve	achieve	VERB
ftr-413	994	8	very	very	ADV
ftr-413	994	9	favorable	favorable	ADJ
ftr-413	994	10	tax	tax	NOUN
ftr-413	994	11	basis	basis	NOUN
ftr-413	994	12	adjustments	adjustment	NOUN
ftr-413	994	13	resulting	result	VERB
ftr-413	994	14	from	from	ADP
ftr-413	994	15	the	the	DET
ftr-413	994	16	interplay	interplay	NOUN
ftr-413	994	17	of	of	ADP
ftr-413	994	18	section	section	NOUN
ftr-413	994	19	304	304	NUM
ftr-413	994	20	and	and	CCONJ
ftr-413	994	21	the	the	DET
ftr-413	994	22	consolidated	consolidated	ADJ
ftr-413	994	23	return	return	NOUN
ftr-413	994	24	regulations	regulation	NOUN
ftr-413	994	25	,	,	PUNCT
ftr-413	994	26	and	and	CCONJ
ftr-413	994	27	the	the	DET
ftr-413	994	28	steps	step	NOUN
ftr-413	994	29	of	of	ADP
ftr-413	994	30	the	the	DET
ftr-413	994	31	plan	plan	NOUN
ftr-413	994	32	were	be	AUX
ftr-413	994	33	described	describe	VERB
ftr-413	994	34	in	in	ADP
ftr-413	994	35	detail	detail	NOUN
ftr-413	994	36	in	in	ADP
ftr-413	994	37	written	write	VERB
ftr-413	994	38	summaries	summary	NOUN
ftr-413	994	39	prepared	prepare	VERB
ftr-413	994	40	for	for	ADP
ftr-413	994	41	meetings	meeting	NOUN
ftr-413	994	42	of	of	ADP
ftr-413	994	43	merrill	merrill	NOUN
ftr-413	994	44	parent	parent	PROPN
ftr-413	994	45	’s	’s	PART
ftr-413	994	46	board	board	NOUN
ftr-413	994	47	of	of	ADP
ftr-413	994	48	directors	director	NOUN
ftr-413	994	49	.	.	PUNCT
ftr-413	995	1	as	as	SCONJ
ftr-413	995	2	described	describe	VERB
ftr-413	995	3	in	in	ADP
ftr-413	995	4	those	those	DET
ftr-413	995	5	written	write	VERB
ftr-413	995	6	summaries	summary	NOUN
ftr-413	995	7	,	,	PUNCT
ftr-413	995	8	the	the	DET
ftr-413	995	9	cross	cross	ADJ
ftr-413	995	10	-	-	ADJ
ftr-413	995	11	chain	chain	ADJ
ftr-413	995	12	sales	sale	NOUN
ftr-413	995	13	of	of	ADP
ftr-413	995	14	the	the	DET
ftr-413	995	15	issuing	issue	VERB
ftr-413	995	16	corporations	corporation	NOUN
ftr-413	995	17	’	'	PUNCT
ftr-413	995	18	stock	stock	NOUN
ftr-413	995	19	and	and	CCONJ
ftr-413	995	20	the	the	DET
ftr-413	995	21	sales	sale	NOUN
ftr-413	995	22	of	of	ADP
ftr-413	995	23	the	the	DET
ftr-413	995	24	target	target	NOUN
ftr-413	995	25	corporations	corporation	NOUN
ftr-413	995	26	were	be	AUX
ftr-413	995	27	part	part	NOUN
ftr-413	995	28	of	of	ADP
ftr-413	995	29	the	the	DET
ftr-413	995	30	same	same	ADJ
ftr-413	995	31	seamless	seamless	ADJ
ftr-413	995	32	web	web	NOUN
ftr-413	995	33	of	of	ADP
ftr-413	995	34	corporate	corporate	ADJ
ftr-413	995	35	activity	activity	NOUN
ftr-413	995	36	intended	intend	VERB
ftr-413	995	37	by	by	ADP
ftr-413	995	38	petitioner	petitioner	NOUN
ftr-413	995	39	to	to	PART
ftr-413	995	40	culminate	culminate	VERB
ftr-413	995	41	in	in	ADP
ftr-413	995	42	the	the	DET
ftr-413	995	43	sale	sale	NOUN
ftr-413	995	44	of	of	ADP
ftr-413	995	45	the	the	DET
ftr-413	995	46	target	target	NOUN
ftr-413	995	47	corporations	corporation	NOUN
ftr-413	995	48	outside	outside	ADP
ftr-413	995	49	the	the	DET
ftr-413	995	50	consolidated	consolidated	ADJ
ftr-413	995	51	group	group	NOUN
ftr-413	995	52	.	.	PUNCT
ftr-413	996	1	a.	a.	NOUN
ftr-413	996	2	as	as	SCONJ
ftr-413	996	3	is	be	AUX
ftr-413	996	4	the	the	DET
ftr-413	996	5	second	second	ADJ
ftr-413	996	6	circuit	circuit	NOUN
ftr-413	996	7	,	,	PUNCT
ftr-413	996	8	which	which	PRON
ftr-413	996	9	affirmed	affirm	VERB
ftr-413	996	10	the	the	DET
ftr-413	996	11	tax	tax	NOUN
ftr-413	996	12	court	court	NOUN
ftr-413	996	13	.	.	PUNCT
ftr-413	997	1	386	386	NUM
ftr-413	997	2	f.3d	f.3d	NUM
ftr-413	997	3	464	464	NUM
ftr-413	997	4	,	,	PUNCT
ftr-413	997	5	94	94	NUM
ftr-413	997	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	997	7	2004	2004	NUM
ftr-413	997	8	-	-	SYM
ftr-413	997	9	6119	6119	NUM
ftr-413	997	10	,	,	PUNCT
ftr-413	997	11	2005	2005	NUM
ftr-413	997	12	-	-	SYM
ftr-413	997	13	1	1	NUM
ftr-413	997	14	u.s.t.c	u.s.t.c	PROPN
ftr-413	997	15	.	.	PROPN
ftr-413	998	1	¶	¶	PROPN
ftr-413	998	2	50,243	50,243	NUM
ftr-413	998	3	(	(	PUNCT
ftr-413	998	4	2d	2d	NUM
ftr-413	998	5	cir	cir	NOUN
ftr-413	998	6	.	.	PUNCT
ftr-413	999	1	9/28/04	9/28/04	NUM
ftr-413	999	2	)	)	PUNCT
ftr-413	999	3	.	.	PUNCT
ftr-413	1000	1	the	the	DET
ftr-413	1000	2	second	second	ADJ
ftr-413	1000	3	circuit	circuit	NOUN
ftr-413	1000	4	affirms	affirm	VERB
ftr-413	1000	5	the	the	DET
ftr-413	1000	6	tax	tax	NOUN
ftr-413	1000	7	court	court	NOUN
ftr-413	1000	8	conclusions	conclusion	NOUN
ftr-413	1000	9	but	but	CCONJ
ftr-413	1000	10	remands	remand	NOUN
ftr-413	1000	11	for	for	ADP
ftr-413	1000	12	consideration	consideration	NOUN
ftr-413	1000	13	of	of	ADP
ftr-413	1000	14	a	a	DET
ftr-413	1000	15	new	new	ADJ
ftr-413	1000	16	issue	issue	NOUN
ftr-413	1000	17	advanced	advance	VERB
ftr-413	1000	18	for	for	ADP
ftr-413	1000	19	the	the	DET
ftr-413	1000	20	first	first	ADJ
ftr-413	1000	21	time	time	NOUN
ftr-413	1000	22	on	on	ADP
ftr-413	1000	23	appeal	appeal	NOUN
ftr-413	1000	24	.	.	PUNCT
ftr-413	1001	1	this	this	DET
ftr-413	1001	2	issue	issue	NOUN
ftr-413	1001	3	was	be	AUX
ftr-413	1001	4	that	that	SCONJ
ftr-413	1001	5	,	,	PUNCT
ftr-413	1001	6	by	by	ADP
ftr-413	1001	7	reason	reason	NOUN
ftr-413	1001	8	of	of	ADP
ftr-413	1001	9	the	the	DET
ftr-413	1001	10	§	§	PROPN
ftr-413	1001	11	318	318	NUM
ftr-413	1001	12	attribution	attribution	NOUN
ftr-413	1001	13	rules	rule	NOUN
ftr-413	1001	14	,	,	PUNCT
ftr-413	1001	15	the	the	DET
ftr-413	1001	16	cross	cross	ADJ
ftr-413	1001	17	-	-	ADJ
ftr-413	1001	18	chain	chain	ADJ
ftr-413	1001	19	sales	sale	NOUN
ftr-413	1001	20	did	do	AUX
ftr-413	1001	21	not	not	PART
ftr-413	1001	22	terminate	terminate	VERB
ftr-413	1001	23	the	the	DET
ftr-413	1001	24	interest	interest	NOUN
ftr-413	1001	25	of	of	ADP
ftr-413	1001	26	merrill	merrill	PROPN
ftr-413	1001	27	lynch	lynch	PROPN
ftr-413	1001	28	within	within	ADP
ftr-413	1001	29	the	the	DET
ftr-413	1001	30	meaning	meaning	NOUN
ftr-413	1001	31	of	of	ADP
ftr-413	1001	32	§	§	PROPN
ftr-413	1001	33	302(b)(3	302(b)(3	NUM
ftr-413	1001	34	)	)	PUNCT
ftr-413	1001	35	.	.	PUNCT
ftr-413	1002	1	2005	2005	NUM
ftr-413	1002	2	]	]	PUNCT
ftr-413	1002	3	recent	recent	ADJ
ftr-413	1002	4	developments	development	NOUN
ftr-413	1002	5	in	in	ADP
ftr-413	1002	6	federal	federal	ADJ
ftr-413	1002	7	income	income	NOUN
ftr-413	1002	8	taxation	taxation	NOUN
ftr-413	1002	9	87	87	NUM
ftr-413	1002	10	2	2	NUM
ftr-413	1002	11	.	.	PUNCT
ftr-413	1002	12	pushing	push	VERB
ftr-413	1002	13	the	the	DET
ftr-413	1002	14	envelope	envelope	NOUN
ftr-413	1002	15	on	on	ADP
ftr-413	1002	16	complete	complete	ADJ
ftr-413	1002	17	termination	termination	NOUN
ftr-413	1002	18	.	.	PUNCT
ftr-413	1003	1	hurst	hurst	PROPN
ftr-413	1003	2	v.	v.	PROPN
ftr-413	1003	3	commissioner	commissioner	PROPN
ftr-413	1003	4	,	,	PUNCT
ftr-413	1003	5	124	124	NUM
ftr-413	1003	6	t.c	t.c	PROPN
ftr-413	1003	7	.	.	PROPN
ftr-413	1003	8	16	16	NUM
ftr-413	1003	9	(	(	PUNCT
ftr-413	1003	10	2/3/05	2/3/05	NUM
ftr-413	1003	11	)	)	PUNCT
ftr-413	1003	12	.	.	PUNCT
ftr-413	1004	1	the	the	DET
ftr-413	1004	2	taxpayer	taxpayer	NOUN
ftr-413	1004	3	pushed	push	VERB
ftr-413	1004	4	the	the	DET
ftr-413	1004	5	envelope	envelope	NOUN
ftr-413	1004	6	on	on	ADP
ftr-413	1004	7	a	a	DET
ftr-413	1004	8	classic	classic	ADJ
ftr-413	1004	9	§	§	PROPN
ftr-413	1004	10	302(b)(3	302(b)(3	NUM
ftr-413	1004	11	)	)	PUNCT
ftr-413	1004	12	complete	complete	ADJ
ftr-413	1004	13	redemption	redemption	NOUN
ftr-413	1004	14	by	by	ADP
ftr-413	1004	15	a	a	DET
ftr-413	1004	16	closely	closely	ADV
ftr-413	1004	17	held	hold	VERB
ftr-413	1004	18	corporation	corporation	NOUN
ftr-413	1004	19	controlled	control	VERB
ftr-413	1004	20	by	by	ADP
ftr-413	1004	21	his	his	PRON
ftr-413	1004	22	children	child	NOUN
ftr-413	1004	23	,	,	PUNCT
ftr-413	1004	24	and	and	CCONJ
ftr-413	1004	25	succeeds	succeed	VERB
ftr-413	1004	26	even	even	ADV
ftr-413	1004	27	though	though	SCONJ
ftr-413	1004	28	he	he	PRON
ftr-413	1004	29	retained	retain	VERB
ftr-413	1004	30	a	a	DET
ftr-413	1004	31	security	security	NOUN
ftr-413	1004	32	interest	interest	NOUN
ftr-413	1004	33	in	in	ADP
ftr-413	1004	34	the	the	DET
ftr-413	1004	35	redeemed	redeem	VERB
ftr-413	1004	36	shares	share	NOUN
ftr-413	1004	37	,	,	PUNCT
ftr-413	1004	38	he	he	PRON
ftr-413	1004	39	continued	continue	VERB
ftr-413	1004	40	to	to	PART
ftr-413	1004	41	own	own	VERB
ftr-413	1004	42	the	the	DET
ftr-413	1004	43	corporation	corporation	NOUN
ftr-413	1004	44	’s	’s	PART
ftr-413	1004	45	headquarters	headquarters	NOUN
ftr-413	1004	46	building	building	NOUN
ftr-413	1004	47	,	,	PUNCT
ftr-413	1004	48	and	and	CCONJ
ftr-413	1004	49	(	(	PUNCT
ftr-413	1004	50	especially	especially	ADV
ftr-413	1004	51	)	)	PUNCT
ftr-413	1004	52	his	his	PRON
ftr-413	1004	53	wife	wife	NOUN
ftr-413	1004	54	continued	continue	VERB
ftr-413	1004	55	to	to	PART
ftr-413	1004	56	be	be	AUX
ftr-413	1004	57	an	an	DET
ftr-413	1004	58	employee	employee	NOUN
ftr-413	1004	59	of	of	ADP
ftr-413	1004	60	the	the	DET
ftr-413	1004	61	corporation	corporation	NOUN
ftr-413	1004	62	under	under	ADP
ftr-413	1004	63	a	a	DET
ftr-413	1004	64	10	10	NUM
ftr-413	1004	65	-	-	PUNCT
ftr-413	1004	66	year	year	NOUN
ftr-413	1004	67	employment	employment	NOUN
ftr-413	1004	68	contract	contract	NOUN
ftr-413	1004	69	(	(	PUNCT
ftr-413	1004	70	under	under	ADP
ftr-413	1004	71	which	which	PRON
ftr-413	1004	72	she	she	PRON
ftr-413	1004	73	and	and	CCONJ
ftr-413	1004	74	her	her	PRON
ftr-413	1004	75	husband	husband	NOUN
ftr-413	1004	76	continued	continue	VERB
ftr-413	1004	77	to	to	PART
ftr-413	1004	78	receive	receive	VERB
ftr-413	1004	79	medical	medical	ADJ
ftr-413	1004	80	insurance	insurance	NOUN
ftr-413	1004	81	)	)	PUNCT
ftr-413	1004	82	.	.	PUNCT
ftr-413	1005	1	it	it	PRON
ftr-413	1005	2	was	be	AUX
ftr-413	1005	3	significant	significant	ADJ
ftr-413	1005	4	that	that	SCONJ
ftr-413	1005	5	taxpayer	taxpayer	NOUN
ftr-413	1005	6	’s	’s	PART
ftr-413	1005	7	wife	wife	NOUN
ftr-413	1005	8	never	never	ADV
ftr-413	1005	9	owned	own	VERB
ftr-413	1005	10	stock	stock	NOUN
ftr-413	1005	11	in	in	ADP
ftr-413	1005	12	the	the	DET
ftr-413	1005	13	corporation	corporation	NOUN
ftr-413	1005	14	.	.	PUNCT
ftr-413	1006	1	c.	c.	NOUN
ftr-413	1006	2	liquidations	liquidation	NOUN
ftr-413	1006	3	there	there	PRON
ftr-413	1006	4	were	be	VERB
ftr-413	1006	5	no	no	DET
ftr-413	1006	6	significant	significant	ADJ
ftr-413	1006	7	developments	development	NOUN
ftr-413	1006	8	regarding	regard	VERB
ftr-413	1006	9	this	this	DET
ftr-413	1006	10	topic	topic	NOUN
ftr-413	1006	11	during	during	ADP
ftr-413	1006	12	2004	2004	NUM
ftr-413	1006	13	.	.	PUNCT
ftr-413	1007	1	d.	d.	PROPN
ftr-413	1007	2	s	s	PROPN
ftr-413	1007	3	corporations	corporation	NOUN
ftr-413	1007	4	1	1	NUM
ftr-413	1007	5	.	.	PUNCT
ftr-413	1007	6	s	s	PART
ftr-413	1007	7	corporation	corporation	NOUN
ftr-413	1007	8	stock	stock	NOUN
ftr-413	1007	9	rolled	roll	VERB
ftr-413	1007	10	over	over	ADP
ftr-413	1007	11	from	from	ADP
ftr-413	1007	12	an	an	DET
ftr-413	1007	13	esop	esop	NOUN
ftr-413	1007	14	to	to	ADP
ftr-413	1007	15	an	an	DET
ftr-413	1007	16	ira	ira	PROPN
ftr-413	1007	17	does	do	AUX
ftr-413	1007	18	not	not	PART
ftr-413	1007	19	disqualify	disqualify	VERB
ftr-413	1007	20	the	the	DET
ftr-413	1007	21	s	s	NOUN
ftr-413	1007	22	election	election	NOUN
ftr-413	1007	23	if	if	SCONJ
ftr-413	1007	24	the	the	DET
ftr-413	1007	25	stock	stock	NOUN
ftr-413	1007	26	is	be	AUX
ftr-413	1007	27	repurchased	repurchase	VERB
ftr-413	1007	28	on	on	ADP
ftr-413	1007	29	the	the	DET
ftr-413	1007	30	same	same	ADJ
ftr-413	1007	31	day	day	NOUN
ftr-413	1007	32	.	.	PUNCT
ftr-413	1008	1	rev	rev	PROPN
ftr-413	1008	2	.	.	PROPN
ftr-413	1008	3	proc	proc	PROPN
ftr-413	1008	4	.	.	PUNCT
ftr-413	1009	1	2004	2004	NUM
ftr-413	1009	2	-	-	SYM
ftr-413	1009	3	14	14	NUM
ftr-413	1009	4	,	,	PUNCT
ftr-413	1009	5	2004	2004	NUM
ftr-413	1009	6	-	-	SYM
ftr-413	1009	7	7	7	NUM
ftr-413	1009	8	i.r.b	i.r.b	NOUN
ftr-413	1009	9	.	.	PUNCT
ftr-413	1010	1	489	489	NUM
ftr-413	1010	2	(	(	PUNCT
ftr-413	1010	3	2/17/04	2/17/04	NUM
ftr-413	1010	4	)	)	PUNCT
ftr-413	1010	5	.	.	PUNCT
ftr-413	1011	1	the	the	DET
ftr-413	1011	2	rollover	rollover	NOUN
ftr-413	1011	3	distribution	distribution	NOUN
ftr-413	1011	4	of	of	ADP
ftr-413	1011	5	s	s	NOUN
ftr-413	1011	6	corporation	corporation	NOUN
ftr-413	1011	7	stock	stock	NOUN
ftr-413	1011	8	by	by	ADP
ftr-413	1011	9	an	an	DET
ftr-413	1011	10	esop	esop	NOUN
ftr-413	1011	11	to	to	ADP
ftr-413	1011	12	a	a	DET
ftr-413	1011	13	participant	participant	NOUN
ftr-413	1011	14	’s	’s	PART
ftr-413	1011	15	ira	ira	PROPN
ftr-413	1011	16	will	will	AUX
ftr-413	1011	17	not	not	PART
ftr-413	1011	18	affect	affect	VERB
ftr-413	1011	19	the	the	DET
ftr-413	1011	20	corporation	corporation	NOUN
ftr-413	1011	21	’s	’s	PART
ftr-413	1011	22	s	s	NOUN
ftr-413	1011	23	election	election	NOUN
ftr-413	1011	24	if	if	SCONJ
ftr-413	1011	25	the	the	DET
ftr-413	1011	26	stock	stock	NOUN
ftr-413	1011	27	is	be	AUX
ftr-413	1011	28	immediately	immediately	ADV
ftr-413	1011	29	repurchased	repurchase	VERB
ftr-413	1011	30	from	from	ADP
ftr-413	1011	31	the	the	DET
ftr-413	1011	32	ira	ira	PROPN
ftr-413	1011	33	by	by	ADP
ftr-413	1011	34	the	the	DET
ftr-413	1011	35	s	s	PROPN
ftr-413	1011	36	corporation	corporation	NOUN
ftr-413	1011	37	or	or	CCONJ
ftr-413	1011	38	the	the	DET
ftr-413	1011	39	esop	esop	PROPN
ftr-413	1011	40	.	.	PROPN
ftr-413	1012	1	2	2	NUM
ftr-413	1012	2	.	.	X
ftr-413	1012	3	daisy	daisy	NOUN
ftr-413	1012	4	-	-	PUNCT
ftr-413	1012	5	chain	chain	NOUN
ftr-413	1012	6	loans	loan	NOUN
ftr-413	1012	7	do	do	AUX
ftr-413	1012	8	n’t	not	PART
ftr-413	1012	9	represent	represent	VERB
ftr-413	1012	10	an	an	DET
ftr-413	1012	11	economic	economic	ADJ
ftr-413	1012	12	outlay	outlay	NOUN
ftr-413	1012	13	.	.	PUNCT
ftr-413	1013	1	oren	oren	PROPN
ftr-413	1013	2	v.	v.	PROPN
ftr-413	1013	3	commissioner	commissioner	PROPN
ftr-413	1013	4	,	,	PUNCT
ftr-413	1013	5	357	357	NUM
ftr-413	1013	6	f.3d	f.3d	NUM
ftr-413	1013	7	854	854	NUM
ftr-413	1013	8	,	,	PUNCT
ftr-413	1013	9	93	93	NUM
ftr-413	1013	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1013	11	2004	2004	NUM
ftr-413	1013	12	-	-	SYM
ftr-413	1013	13	858	858	NUM
ftr-413	1013	14	,	,	PUNCT
ftr-413	1013	15	2004	2004	NUM
ftr-413	1013	16	-	-	SYM
ftr-413	1013	17	1	1	NUM
ftr-413	1013	18	u.s.t.c	u.s.t.c	PROPN
ftr-413	1013	19	.	.	PROPN
ftr-413	1014	1	¶	¶	PROPN
ftr-413	1014	2	50,165	50,165	NUM
ftr-413	1014	3	(	(	PUNCT
ftr-413	1014	4	8th	8th	ADJ
ftr-413	1014	5	cir	cir	NOUN
ftr-413	1014	6	.	.	PUNCT
ftr-413	1015	1	2/12/04	2/12/04	NUM
ftr-413	1015	2	)	)	PUNCT
ftr-413	1015	3	,	,	PUNCT
ftr-413	1015	4	aff’g	aff’g	PROPN
ftr-413	1015	5	t.c	t.c	PROPN
ftr-413	1015	6	.	.	PROPN
ftr-413	1015	7	memo	memo	NOUN
ftr-413	1015	8	.	.	PUNCT
ftr-413	1016	1	2002	2002	NUM
ftr-413	1016	2	-	-	SYM
ftr-413	1016	3	172	172	NUM
ftr-413	1016	4	(	(	PUNCT
ftr-413	1016	5	7/19/02	7/19/02	NUM
ftr-413	1016	6	)	)	PUNCT
ftr-413	1016	7	.	.	PUNCT
ftr-413	1017	1	the	the	DET
ftr-413	1017	2	taxpayer	taxpayer	NOUN
ftr-413	1017	3	was	be	AUX
ftr-413	1017	4	the	the	DET
ftr-413	1017	5	controlling	control	VERB
ftr-413	1017	6	shareholder	shareholder	NOUN
ftr-413	1017	7	of	of	ADP
ftr-413	1017	8	three	three	NUM
ftr-413	1017	9	s	s	PART
ftr-413	1017	10	corporations	corporation	NOUN
ftr-413	1017	11	,	,	PUNCT
ftr-413	1017	12	one	one	NUM
ftr-413	1017	13	of	of	ADP
ftr-413	1017	14	which	which	PRON
ftr-413	1017	15	(	(	PUNCT
ftr-413	1017	16	dart	dart	NOUN
ftr-413	1017	17	)	)	PUNCT
ftr-413	1017	18	passed	pass	VERB
ftr-413	1017	19	-	-	PUNCT
ftr-413	1017	20	through	through	ADP
ftr-413	1017	21	substantial	substantial	ADJ
ftr-413	1017	22	income	income	NOUN
ftr-413	1017	23	,	,	PUNCT
ftr-413	1017	24	and	and	CCONJ
ftr-413	1017	25	the	the	DET
ftr-413	1017	26	others	other	NOUN
ftr-413	1017	27	of	of	ADP
ftr-413	1017	28	which	which	PRON
ftr-413	1017	29	(	(	PUNCT
ftr-413	1017	30	highway	highway	NOUN
ftr-413	1017	31	leasing	leasing	NOUN
ftr-413	1017	32	and	and	CCONJ
ftr-413	1017	33	highway	highway	NOUN
ftr-413	1017	34	sales	sale	NOUN
ftr-413	1017	35	)	)	PUNCT
ftr-413	1017	36	passed	pass	VERB
ftr-413	1017	37	-	-	PUNCT
ftr-413	1017	38	through	through	ADP
ftr-413	1017	39	losses	loss	NOUN
ftr-413	1017	40	in	in	ADP
ftr-413	1017	41	excess	excess	NOUN
ftr-413	1017	42	of	of	ADP
ftr-413	1017	43	the	the	DET
ftr-413	1017	44	taxpayers	taxpayer	NOUN
ftr-413	1017	45	basis	basis	VERB
ftr-413	1018	1	[	[	X
ftr-413	1018	2	due	due	ADP
ftr-413	1018	3	to	to	ADP
ftr-413	1018	4	depreciation	depreciation	NOUN
ftr-413	1018	5	on	on	ADP
ftr-413	1018	6	leveraged	leveraged	ADJ
ftr-413	1018	7	depreciable	depreciable	ADJ
ftr-413	1018	8	equipment	equipment	NOUN
ftr-413	1018	9	]	]	PUNCT
ftr-413	1018	10	.	.	PUNCT
ftr-413	1019	1	the	the	DET
ftr-413	1019	2	taxpayer	taxpayer	NOUN
ftr-413	1019	3	sought	seek	VERB
ftr-413	1019	4	to	to	PART
ftr-413	1019	5	utilize	utilize	VERB
ftr-413	1019	6	the	the	DET
ftr-413	1019	7	losses	loss	NOUN
ftr-413	1019	8	by	by	ADP
ftr-413	1019	9	creating	create	VERB
ftr-413	1019	10	basis	basis	NOUN
ftr-413	1019	11	in	in	ADP
ftr-413	1019	12	highway	highway	NOUN
ftr-413	1019	13	leasing	leasing	NOUN
ftr-413	1019	14	and	and	CCONJ
ftr-413	1019	15	highway	highway	NOUN
ftr-413	1019	16	sales	sale	NOUN
ftr-413	1019	17	through	through	ADP
ftr-413	1019	18	a	a	DET
ftr-413	1019	19	series	series	NOUN
ftr-413	1019	20	of	of	ADP
ftr-413	1019	21	circular	circular	ADJ
ftr-413	1019	22	loan	loan	NOUN
ftr-413	1019	23	transactions	transaction	NOUN
ftr-413	1019	24	:	:	PUNCT
ftr-413	1019	25	the	the	DET
ftr-413	1019	26	taxpayer	taxpayer	NOUN
ftr-413	1019	27	borrowed	borrow	VERB
ftr-413	1019	28	money	money	NOUN
ftr-413	1019	29	from	from	ADP
ftr-413	1019	30	dart	dart	PROPN
ftr-413	1019	31	,	,	PUNCT
ftr-413	1019	32	which	which	PRON
ftr-413	1019	33	he	he	PRON
ftr-413	1019	34	lent	lend	VERB
ftr-413	1019	35	to	to	ADP
ftr-413	1019	36	highway	highway	NOUN
ftr-413	1019	37	leasing	leasing	NOUN
ftr-413	1019	38	and	and	CCONJ
ftr-413	1019	39	highway	highway	NOUN
ftr-413	1019	40	sales	sale	NOUN
ftr-413	1019	41	on	on	ADP
ftr-413	1019	42	terms	term	NOUN
ftr-413	1019	43	identical	identical	ADJ
ftr-413	1019	44	to	to	ADP
ftr-413	1019	45	the	the	DET
ftr-413	1019	46	terms	term	NOUN
ftr-413	1019	47	of	of	ADP
ftr-413	1019	48	the	the	DET
ftr-413	1019	49	loans	loan	NOUN
ftr-413	1019	50	from	from	ADP
ftr-413	1019	51	dart	dart	NOUN
ftr-413	1019	52	to	to	ADP
ftr-413	1019	53	the	the	DET
ftr-413	1019	54	taxpayer	taxpayer	NOUN
ftr-413	1019	55	,	,	PUNCT
ftr-413	1019	56	following	follow	VERB
ftr-413	1019	57	which	which	PRON
ftr-413	1019	58	highway	highway	NOUN
ftr-413	1019	59	leasing	leasing	NOUN
ftr-413	1019	60	and	and	CCONJ
ftr-413	1019	61	highway	highway	NOUN
ftr-413	1019	62	sales	sale	NOUN
ftr-413	1019	63	lent	lend	VERB
ftr-413	1019	64	the	the	DET
ftr-413	1019	65	funds	fund	NOUN
ftr-413	1019	66	to	to	PART
ftr-413	1019	67	dart	dart	VERB
ftr-413	1019	68	.	.	PUNCT
ftr-413	1020	1	in	in	ADP
ftr-413	1020	2	the	the	DET
ftr-413	1020	3	tax	tax	NOUN
ftr-413	1020	4	court	court	NOUN
ftr-413	1020	5	,	,	PUNCT
ftr-413	1020	6	judge	judge	PROPN
ftr-413	1020	7	ruwe	ruwe	PROPN
ftr-413	1020	8	held	hold	VERB
ftr-413	1020	9	that	that	SCONJ
ftr-413	1020	10	the	the	DET
ftr-413	1020	11	loans	loan	NOUN
ftr-413	1020	12	had	have	VERB
ftr-413	1020	13	no	no	DET
ftr-413	1020	14	economic	economic	ADJ
ftr-413	1020	15	substance	substance	NOUN
ftr-413	1020	16	and	and	CCONJ
ftr-413	1020	17	that	that	SCONJ
ftr-413	1020	18	oren	oren	NOUN
ftr-413	1020	19	had	have	AUX
ftr-413	1020	20	not	not	PART
ftr-413	1020	21	made	make	VERB
ftr-413	1020	22	any	any	DET
ftr-413	1020	23	“	"	PUNCT
ftr-413	1020	24	economic	economic	ADJ
ftr-413	1020	25	outlay	outlay	NOUN
ftr-413	1020	26	.	.	PUNCT
ftr-413	1020	27	”	"	PUNCT
ftr-413	1021	1	thus	thus	ADV
ftr-413	1021	2	,	,	PUNCT
ftr-413	1021	3	except	except	SCONJ
ftr-413	1021	4	to	to	ADP
ftr-413	1021	5	the	the	DET
ftr-413	1021	6	extent	extent	NOUN
ftr-413	1021	7	of	of	ADP
ftr-413	1021	8	$	$	SYM
ftr-413	1021	9	200,000	200,000	NUM
ftr-413	1021	10	lent	lend	VERB
ftr-413	1021	11	from	from	ADP
ftr-413	1021	12	his	his	PRON
ftr-413	1021	13	own	own	ADJ
ftr-413	1021	14	personal	personal	ADJ
ftr-413	1021	15	assets	asset	NOUN
ftr-413	1021	16	,	,	PUNCT
ftr-413	1021	17	oren	oren	NOUN
ftr-413	1021	18	did	do	AUX
ftr-413	1021	19	not	not	PART
ftr-413	1021	20	acquire	acquire	VERB
ftr-413	1021	21	basis	basis	NOUN
ftr-413	1021	22	in	in	ADP
ftr-413	1021	23	the	the	DET
ftr-413	1021	24	promissory	promissory	ADJ
ftr-413	1021	25	notes	note	NOUN
ftr-413	1021	26	from	from	ADP
ftr-413	1021	27	highway	highway	NOUN
ftr-413	1021	28	leasing	leasing	NOUN
ftr-413	1021	29	and	and	CCONJ
ftr-413	1021	30	highway	highway	NOUN
ftr-413	1021	31	sales	sale	NOUN
ftr-413	1021	32	against	against	ADP
ftr-413	1021	33	which	which	PRON
ftr-413	1021	34	the	the	DET
ftr-413	1021	35	losses	loss	NOUN
ftr-413	1021	36	could	could	AUX
ftr-413	1021	37	be	be	AUX
ftr-413	1021	38	deducted	deduct	VERB
ftr-413	1021	39	.	.	PUNCT
ftr-413	1022	1	furthermore	furthermore	ADV
ftr-413	1022	2	,	,	PUNCT
ftr-413	1022	3	the	the	DET
ftr-413	1022	4	circular	circular	ADJ
ftr-413	1022	5	loan	loan	NOUN
ftr-413	1022	6	arrangement	arrangement	NOUN
ftr-413	1022	7	was	be	AUX
ftr-413	1022	8	a	a	DET
ftr-413	1022	9	“	"	PUNCT
ftr-413	1022	10	loss	loss	NOUN
ftr-413	1022	11	limiting	limit	VERB
ftr-413	1022	12	arrangement	arrangement	NOUN
ftr-413	1022	13	”	"	PUNCT
ftr-413	1022	14	under	under	ADP
ftr-413	1022	15	§	§	PROPN
ftr-413	1022	16	465(b)(1	465(b)(1	NUM
ftr-413	1022	17	)	)	PUNCT
ftr-413	1022	18	because	because	SCONJ
ftr-413	1022	19	there	there	PRON
ftr-413	1022	20	was	be	VERB
ftr-413	1022	21	no	no	DET
ftr-413	1022	22	“	"	PUNCT
ftr-413	1022	23	any	any	DET
ftr-413	1022	24	realistic	realistic	ADJ
ftr-413	1022	25	possibility	possibility	NOUN
ftr-413	1022	26	of	of	ADP
ftr-413	1022	27	loss	loss	NOUN
ftr-413	1022	28	”	"	PUNCT
ftr-413	1022	29	by	by	ADP
ftr-413	1022	30	oren	oren	NOUN
ftr-413	1022	31	because	because	SCONJ
ftr-413	1022	32	the	the	DET
ftr-413	1022	33	facts	fact	NOUN
ftr-413	1022	34	did	do	AUX
ftr-413	1022	35	not	not	PART
ftr-413	1022	36	indicate	indicate	VERB
ftr-413	1022	37	that	that	SCONJ
ftr-413	1022	38	the	the	DET
ftr-413	1022	39	circular	circular	ADJ
ftr-413	1022	40	chain	chain	NOUN
ftr-413	1022	41	of	of	ADP
ftr-413	1022	42	payment	payment	NOUN
ftr-413	1022	43	could	could	AUX
ftr-413	1022	44	be	be	AUX
ftr-413	1022	45	broken	break	VERB
ftr-413	1022	46	.	.	PUNCT
ftr-413	1023	1	judge	judge	PROPN
ftr-413	1023	2	ruwe	ruwe	PROPN
ftr-413	1023	3	rejected	reject	VERB
ftr-413	1023	4	the	the	DET
ftr-413	1023	5	possibility	possibility	NOUN
ftr-413	1023	6	that	that	SCONJ
ftr-413	1023	7	the	the	DET
ftr-413	1023	8	chain	chain	NOUN
ftr-413	1023	9	of	of	ADP
ftr-413	1023	10	88	88	NUM
ftr-413	1023	11	florida	florida	PROPN
ftr-413	1023	12	tax	tax	NOUN
ftr-413	1023	13	review	review	NOUN
ftr-413	1023	14	[	[	X
ftr-413	1023	15	vol.7	vol.7	NOUN
ftr-413	1023	16	:	:	PUNCT
ftr-413	1023	17	si	si	ADJ
ftr-413	1023	18	payment	payment	NOUN
ftr-413	1023	19	might	might	AUX
ftr-413	1023	20	be	be	AUX
ftr-413	1023	21	broken	break	VERB
ftr-413	1023	22	by	by	ADP
ftr-413	1023	23	a	a	DET
ftr-413	1023	24	tort	tort	NOUN
ftr-413	1023	25	judgment	judgment	NOUN
ftr-413	1023	26	against	against	ADP
ftr-413	1023	27	one	one	NUM
ftr-413	1023	28	of	of	ADP
ftr-413	1023	29	the	the	DET
ftr-413	1023	30	corporations	corporation	NOUN
ftr-413	1023	31	in	in	ADP
ftr-413	1023	32	excess	excess	NOUN
ftr-413	1023	33	of	of	ADP
ftr-413	1023	34	its	its	PRON
ftr-413	1023	35	large	large	ADJ
ftr-413	1023	36	insurance	insurance	NOUN
ftr-413	1023	37	coverage	coverage	NOUN
ftr-413	1023	38	.	.	PUNCT
ftr-413	1023	39	!	!	PUNCT
ftr-413	1024	1	the	the	DET
ftr-413	1024	2	court	court	NOUN
ftr-413	1024	3	of	of	ADP
ftr-413	1024	4	appeals	appeals	PROPN
ftr-413	1024	5	affirmed	affirm	VERB
ftr-413	1024	6	.	.	PUNCT
ftr-413	1025	1	oren	oren	PROPN
ftr-413	1025	2	’s	’s	PART
ftr-413	1025	3	loans	loan	NOUN
ftr-413	1025	4	to	to	ADP
ftr-413	1025	5	highway	highway	NOUN
ftr-413	1025	6	leasing	leasing	NOUN
ftr-413	1025	7	and	and	CCONJ
ftr-413	1025	8	highway	highway	NOUN
ftr-413	1025	9	sales	sale	NOUN
ftr-413	1025	10	had	have	VERB
ftr-413	1025	11	no	no	DET
ftr-413	1025	12	economic	economic	ADJ
ftr-413	1025	13	substance	substance	NOUN
ftr-413	1025	14	and	and	CCONJ
ftr-413	1025	15	,	,	PUNCT
ftr-413	1025	16	thus	thus	ADV
ftr-413	1025	17	,	,	PUNCT
ftr-413	1025	18	were	be	AUX
ftr-413	1025	19	not	not	PART
ftr-413	1025	20	real	real	ADJ
ftr-413	1025	21	economic	economic	ADJ
ftr-413	1025	22	outlays	outlay	NOUN
ftr-413	1025	23	,	,	PUNCT
ftr-413	1025	24	even	even	ADV
ftr-413	1025	25	though	though	SCONJ
ftr-413	1025	26	all	all	PRON
ftr-413	1025	27	of	of	ADP
ftr-413	1025	28	the	the	DET
ftr-413	1025	29	formalities	formality	NOUN
ftr-413	1025	30	necessary	necessary	ADJ
ftr-413	1025	31	to	to	PART
ftr-413	1025	32	create	create	VERB
ftr-413	1025	33	legal	legal	ADJ
ftr-413	1025	34	obligations	obligation	NOUN
ftr-413	1025	35	were	be	AUX
ftr-413	1025	36	followed	follow	VERB
ftr-413	1025	37	.	.	PUNCT
ftr-413	1026	1	no	no	DET
ftr-413	1026	2	external	external	ADJ
ftr-413	1026	3	parties	party	NOUN
ftr-413	1026	4	were	be	AUX
ftr-413	1026	5	involved	involve	VERB
ftr-413	1026	6	and	and	CCONJ
ftr-413	1026	7	the	the	DET
ftr-413	1026	8	transactions	transaction	NOUN
ftr-413	1026	9	were	be	AUX
ftr-413	1026	10	not	not	PART
ftr-413	1026	11	at	at	ADP
ftr-413	1026	12	arm	arm	NOUN
ftr-413	1026	13	’s	’s	PART
ftr-413	1026	14	length	length	NOUN
ftr-413	1026	15	.	.	PUNCT
ftr-413	1027	1	oren	oren	NOUN
ftr-413	1027	2	was	be	AUX
ftr-413	1027	3	in	in	ADP
ftr-413	1027	4	the	the	DET
ftr-413	1027	5	same	same	ADJ
ftr-413	1027	6	position	position	NOUN
ftr-413	1027	7	after	after	ADP
ftr-413	1027	8	the	the	DET
ftr-413	1027	9	transactions	transaction	NOUN
ftr-413	1027	10	as	as	ADP
ftr-413	1027	11	before	before	ADV
ftr-413	1027	12	.	.	PUNCT
ftr-413	1028	1	the	the	DET
ftr-413	1028	2	transactions	transaction	NOUN
ftr-413	1028	3	resembled	resemble	VERB
ftr-413	1028	4	offsetting	offset	VERB
ftr-413	1028	5	book	book	NOUN
ftr-413	1028	6	entries	entry	NOUN
ftr-413	1028	7	or	or	CCONJ
ftr-413	1028	8	loan	loan	NOUN
ftr-413	1028	9	guarantees	guarantee	NOUN
ftr-413	1028	10	more	more	ADJ
ftr-413	1028	11	than	than	ADP
ftr-413	1028	12	substantive	substantive	ADJ
ftr-413	1028	13	investments	investment	NOUN
ftr-413	1028	14	.	.	PUNCT
ftr-413	1029	1	furthermore	furthermore	ADV
ftr-413	1029	2	,	,	PUNCT
ftr-413	1029	3	oren	oren	NOUN
ftr-413	1029	4	was	be	AUX
ftr-413	1029	5	not	not	PART
ftr-413	1029	6	at	at	ADP
ftr-413	1029	7	-	-	PUNCT
ftr-413	1029	8	risk	risk	NOUN
ftr-413	1029	9	under	under	ADP
ftr-413	1029	10	§	§	PROPN
ftr-413	1029	11	465	465	NUM
ftr-413	1029	12	.	.	PUNCT
ftr-413	1030	1	the	the	DET
ftr-413	1030	2	possibility	possibility	NOUN
ftr-413	1030	3	that	that	SCONJ
ftr-413	1030	4	he	he	PRON
ftr-413	1030	5	would	would	AUX
ftr-413	1030	6	suffer	suffer	VERB
ftr-413	1030	7	at	at	ADP
ftr-413	1030	8	loss	loss	NOUN
ftr-413	1030	9	was	be	AUX
ftr-413	1030	10	remote	remote	ADJ
ftr-413	1030	11	because	because	SCONJ
ftr-413	1030	12	he	he	PRON
ftr-413	1030	13	was	be	AUX
ftr-413	1030	14	protected	protect	VERB
ftr-413	1030	15	by	by	ADP
ftr-413	1030	16	the	the	DET
ftr-413	1030	17	circular	circular	ADJ
ftr-413	1030	18	nature	nature	NOUN
ftr-413	1030	19	of	of	ADP
ftr-413	1030	20	the	the	DET
ftr-413	1030	21	loan	loan	NOUN
ftr-413	1030	22	transactions	transaction	NOUN
ftr-413	1030	23	.	.	PUNCT
ftr-413	1031	1	“	"	PUNCT
ftr-413	1031	2	the	the	DET
ftr-413	1031	3	‘	'	PUNCT
ftr-413	1031	4	theoretical	theoretical	ADJ
ftr-413	1031	5	possibility	possibility	NOUN
ftr-413	1031	6	that	that	SCONJ
ftr-413	1031	7	the	the	DET
ftr-413	1031	8	taxpayer	taxpayer	NOUN
ftr-413	1031	9	will	will	AUX
ftr-413	1031	10	suffer	suffer	VERB
ftr-413	1031	11	economic	economic	ADJ
ftr-413	1031	12	loss	loss	NOUN
ftr-413	1031	13	is	be	AUX
ftr-413	1031	14	insufficient	insufficient	ADJ
ftr-413	1031	15	to	to	PART
ftr-413	1031	16	avoid	avoid	VERB
ftr-413	1031	17	the	the	DET
ftr-413	1031	18	applicability	applicability	NOUN
ftr-413	1031	19	of	of	ADP
ftr-413	1031	20	[	[	X
ftr-413	1031	21	§	§	PROPN
ftr-413	1031	22	465	465	NUM
ftr-413	1031	23	]	]	PUNCT
ftr-413	1031	24	.	.	PUNCT
ftr-413	1031	25	’	'	PUNCT
ftr-413	1032	1	”	"	PUNCT
ftr-413	1032	2	3	3	NUM
ftr-413	1032	3	.	.	X
ftr-413	1032	4	reg-131486	reg-131486	NOUN
ftr-413	1032	5	-	-	PUNCT
ftr-413	1032	6	03	03	NUM
ftr-413	1032	7	,	,	PUNCT
ftr-413	1032	8	adjustment	adjustment	NOUN
ftr-413	1032	9	to	to	ADP
ftr-413	1032	10	net	net	ADJ
ftr-413	1032	11	unrealized	unrealize	VERB
ftr-413	1032	12	built	build	VERB
ftr-413	1032	13	-	-	PUNCT
ftr-413	1032	14	in	in	ADP
ftr-413	1032	15	gain	gain	NOUN
ftr-413	1032	16	,	,	PUNCT
ftr-413	1032	17	69	69	NUM
ftr-413	1032	18	f.r	f.r	NOUN
ftr-413	1032	19	.	.	PROPN
ftr-413	1032	20	35544	35544	NUM
ftr-413	1032	21	(	(	PUNCT
ftr-413	1032	22	6/25/04	6/25/04	NUM
ftr-413	1032	23	)	)	PUNCT
ftr-413	1032	24	.	.	PUNCT
ftr-413	1033	1	proposed	propose	VERB
ftr-413	1033	2	regulations	regulation	NOUN
ftr-413	1033	3	under	under	ADP
ftr-413	1033	4	§	§	PROPN
ftr-413	1033	5	1374	1374	NUM
ftr-413	1033	6	provide	provide	VERB
ftr-413	1033	7	guidance	guidance	NOUN
ftr-413	1033	8	for	for	ADP
ftr-413	1033	9	an	an	DET
ftr-413	1033	10	adjustments	adjustment	NOUN
ftr-413	1033	11	to	to	ADP
ftr-413	1033	12	net	net	ADJ
ftr-413	1033	13	unrealized	unrealize	VERB
ftr-413	1033	14	built	build	VERB
ftr-413	1033	15	-	-	PUNCT
ftr-413	1033	16	in	in	ADP
ftr-413	1033	17	gain	gain	NOUN
ftr-413	1033	18	in	in	ADP
ftr-413	1033	19	certain	certain	ADJ
ftr-413	1033	20	cases	case	NOUN
ftr-413	1033	21	in	in	ADP
ftr-413	1033	22	which	which	PRON
ftr-413	1033	23	an	an	DET
ftr-413	1033	24	s	s	NOUN
ftr-413	1033	25	corporation	corporation	NOUN
ftr-413	1033	26	acquires	acquire	VERB
ftr-413	1033	27	assets	asset	NOUN
ftr-413	1033	28	from	from	ADP
ftr-413	1033	29	a	a	DET
ftr-413	1033	30	c	c	NOUN
ftr-413	1033	31	corporation	corporation	NOUN
ftr-413	1033	32	in	in	ADP
ftr-413	1033	33	an	an	DET
ftr-413	1033	34	acquisition	acquisition	NOUN
ftr-413	1033	35	to	to	PART
ftr-413	1033	36	which	which	PRON
ftr-413	1033	37	§	§	PROPN
ftr-413	1033	38	1374(d)(8	1374(d)(8	NUM
ftr-413	1033	39	)	)	PUNCT
ftr-413	1033	40	applies	apply	VERB
ftr-413	1033	41	.	.	PUNCT
ftr-413	1034	1	treasury	treasury	PROPN
ftr-413	1034	2	rejected	reject	VERB
ftr-413	1034	3	an	an	DET
ftr-413	1034	4	approach	approach	NOUN
ftr-413	1034	5	that	that	PRON
ftr-413	1034	6	would	would	AUX
ftr-413	1034	7	provide	provide	VERB
ftr-413	1034	8	for	for	ADP
ftr-413	1034	9	a	a	DET
ftr-413	1034	10	single	single	ADJ
ftr-413	1034	11	determination	determination	NOUN
ftr-413	1034	12	of	of	ADP
ftr-413	1034	13	nubig	nubig	NOUN
ftr-413	1034	14	for	for	ADP
ftr-413	1034	15	all	all	PRON
ftr-413	1034	16	of	of	ADP
ftr-413	1034	17	the	the	DET
ftr-413	1034	18	assets	asset	NOUN
ftr-413	1034	19	of	of	ADP
ftr-413	1034	20	an	an	DET
ftr-413	1034	21	s	s	NOUN
ftr-413	1034	22	corporation	corporation	NOUN
ftr-413	1034	23	in	in	ADP
ftr-413	1034	24	favor	favor	NOUN
ftr-413	1034	25	of	of	ADP
ftr-413	1034	26	an	an	DET
ftr-413	1034	27	approach	approach	NOUN
ftr-413	1034	28	that	that	PRON
ftr-413	1034	29	adjusts	adjust	VERB
ftr-413	1034	30	the	the	DET
ftr-413	1034	31	nubig	nubig	NOUN
ftr-413	1034	32	of	of	ADP
ftr-413	1034	33	the	the	DET
ftr-413	1034	34	pool	pool	NOUN
ftr-413	1034	35	of	of	ADP
ftr-413	1034	36	assets	asset	NOUN
ftr-413	1034	37	that	that	PRON
ftr-413	1034	38	included	include	VERB
ftr-413	1034	39	the	the	DET
ftr-413	1034	40	stock	stock	NOUN
ftr-413	1034	41	of	of	ADP
ftr-413	1034	42	the	the	DET
ftr-413	1034	43	liquidated	liquidate	VERB
ftr-413	1034	44	or	or	CCONJ
ftr-413	1034	45	acquired	acquire	VERB
ftr-413	1034	46	c	c	PROPN
ftr-413	1034	47	corporation	corporation	NOUN
ftr-413	1034	48	to	to	PART
ftr-413	1034	49	reflect	reflect	VERB
ftr-413	1034	50	the	the	DET
ftr-413	1034	51	extent	extent	NOUN
ftr-413	1034	52	to	to	PART
ftr-413	1034	53	which	which	PRON
ftr-413	1034	54	the	the	DET
ftr-413	1034	55	built	build	VERB
ftr-413	1034	56	-	-	PUNCT
ftr-413	1034	57	in	in	ADP
ftr-413	1034	58	gain	gain	NOUN
ftr-413	1034	59	or	or	CCONJ
ftr-413	1034	60	loss	loss	NOUN
ftr-413	1034	61	inherent	inherent	ADJ
ftr-413	1034	62	in	in	ADP
ftr-413	1034	63	the	the	DET
ftr-413	1034	64	c	c	PROPN
ftr-413	1034	65	corporation	corporation	NOUN
ftr-413	1034	66	stock	stock	NOUN
ftr-413	1034	67	is	be	AUX
ftr-413	1034	68	eliminated	eliminate	VERB
ftr-413	1034	69	.	.	PUNCT
ftr-413	1035	1	4	4	X
ftr-413	1035	2	.	.	X
ftr-413	1035	3	it	it	PRON
ftr-413	1035	4	just	just	ADV
ftr-413	1035	5	keeps	keep	VERB
ftr-413	1035	6	gett’n	gett’n	NOUN
ftr-413	1035	7	tougher	tough	ADJ
ftr-413	1035	8	and	and	CCONJ
ftr-413	1035	9	tougher	tough	ADJ
ftr-413	1035	10	to	to	PART
ftr-413	1035	11	be	be	AUX
ftr-413	1035	12	an	an	DET
ftr-413	1035	13	s	s	NOUN
ftr-413	1035	14	corporation	corporation	NOUN
ftr-413	1035	15	shareholder	shareholder	NOUN
ftr-413	1035	16	when	when	SCONJ
ftr-413	1035	17	bankruptcy	bankruptcy	NOUN
ftr-413	1035	18	is	be	AUX
ftr-413	1035	19	in	in	ADP
ftr-413	1035	20	the	the	DET
ftr-413	1035	21	air	air	NOUN
ftr-413	1035	22	.	.	PUNCT
ftr-413	1036	1	williams	williams	PROPN
ftr-413	1036	2	v.	v.	PROPN
ftr-413	1036	3	commissioner	commissioner	PROPN
ftr-413	1036	4	,	,	PUNCT
ftr-413	1036	5	123	123	NUM
ftr-413	1036	6	t.c	t.c	PROPN
ftr-413	1036	7	.	.	PROPN
ftr-413	1036	8	144	144	NUM
ftr-413	1036	9	(	(	PUNCT
ftr-413	1036	10	7/22/04	7/22/04	NUM
ftr-413	1036	11	)	)	PUNCT
ftr-413	1036	12	.	.	PUNCT
ftr-413	1037	1	the	the	DET
ftr-413	1037	2	taxpayer	taxpayer	NOUN
ftr-413	1037	3	owned	own	VERB
ftr-413	1037	4	all	all	PRON
ftr-413	1037	5	of	of	ADP
ftr-413	1037	6	the	the	DET
ftr-413	1037	7	stock	stock	NOUN
ftr-413	1037	8	of	of	ADP
ftr-413	1037	9	two	two	NUM
ftr-413	1037	10	calendar	calendar	NOUN
ftr-413	1037	11	year	year	NOUN
ftr-413	1037	12	s	s	PART
ftr-413	1037	13	corporations	corporation	NOUN
ftr-413	1037	14	that	that	PRON
ftr-413	1037	15	incurred	incur	VERB
ftr-413	1037	16	losses	loss	NOUN
ftr-413	1037	17	for	for	ADP
ftr-413	1037	18	the	the	DET
ftr-413	1037	19	year	year	NOUN
ftr-413	1037	20	.	.	PUNCT
ftr-413	1038	1	he	he	PRON
ftr-413	1038	2	filed	file	VERB
ftr-413	1038	3	a	a	DET
ftr-413	1038	4	personal	personal	ADJ
ftr-413	1038	5	bankruptcy	bankruptcy	NOUN
ftr-413	1038	6	petition	petition	NOUN
ftr-413	1038	7	at	at	ADP
ftr-413	1038	8	the	the	DET
ftr-413	1038	9	beginning	beginning	NOUN
ftr-413	1038	10	of	of	ADP
ftr-413	1038	11	december	december	PROPN
ftr-413	1038	12	and	and	CCONJ
ftr-413	1038	13	reported	report	VERB
ftr-413	1038	14	a	a	DET
ftr-413	1038	15	pro	pro	ADJ
ftr-413	1038	16	rata	rata	ADJ
ftr-413	1038	17	share	share	NOUN
ftr-413	1038	18	of	of	ADP
ftr-413	1038	19	the	the	DET
ftr-413	1038	20	losses	loss	NOUN
ftr-413	1038	21	on	on	ADP
ftr-413	1038	22	his	his	PRON
ftr-413	1038	23	personal	personal	ADJ
ftr-413	1038	24	return	return	NOUN
ftr-413	1038	25	.	.	PUNCT
ftr-413	1039	1	the	the	DET
ftr-413	1039	2	commissioner	commissioner	NOUN
ftr-413	1039	3	disallowed	disallow	VERB
ftr-413	1039	4	the	the	DET
ftr-413	1039	5	passed	pass	VERB
ftr-413	1039	6	through	through	ADP
ftr-413	1039	7	losses	loss	NOUN
ftr-413	1039	8	on	on	ADP
ftr-413	1039	9	the	the	DET
ftr-413	1039	10	grounds	ground	NOUN
ftr-413	1039	11	that	that	SCONJ
ftr-413	1039	12	§	§	PROPN
ftr-413	1039	13	1377	1377	NUM
ftr-413	1039	14	[	[	X
ftr-413	1039	15	allocating	allocate	VERB
ftr-413	1039	16	losses	loss	NOUN
ftr-413	1039	17	on	on	ADP
ftr-413	1039	18	a	a	DET
ftr-413	1039	19	per	per	ADP
ftr-413	1039	20	share	share	NOUN
ftr-413	1039	21	per	per	ADP
ftr-413	1039	22	day	day	NOUN
ftr-413	1039	23	basis	basis	NOUN
ftr-413	1039	24	]	]	PUNCT
ftr-413	1039	25	did	do	AUX
ftr-413	1039	26	not	not	PART
ftr-413	1039	27	apply	apply	VERB
ftr-413	1039	28	and	and	CCONJ
ftr-413	1039	29	that	that	SCONJ
ftr-413	1039	30	§	§	PROPN
ftr-413	1039	31	1398	1398	NUM
ftr-413	1039	32	allocated	allocate	VERB
ftr-413	1039	33	all	all	PRON
ftr-413	1039	34	of	of	ADP
ftr-413	1039	35	the	the	DET
ftr-413	1039	36	losses	loss	NOUN
ftr-413	1039	37	to	to	ADP
ftr-413	1039	38	the	the	DET
ftr-413	1039	39	bankruptcy	bankruptcy	NOUN
ftr-413	1039	40	estate	estate	NOUN
ftr-413	1039	41	.	.	PUNCT
ftr-413	1040	1	judge	judge	PROPN
ftr-413	1040	2	kroupa	kroupa	PROPN
ftr-413	1040	3	upheld	uphold	VERB
ftr-413	1040	4	that	that	DET
ftr-413	1040	5	commissioner	commissioner	NOUN
ftr-413	1040	6	’s	’s	PART
ftr-413	1040	7	position	position	NOUN
ftr-413	1040	8	,	,	PUNCT
ftr-413	1040	9	reasoning	reason	VERB
ftr-413	1040	10	that	that	SCONJ
ftr-413	1040	11	“	"	PUNCT
ftr-413	1040	12	[	[	X
ftr-413	1040	13	u]nder	u]nder	ADP
ftr-413	1040	14	§	§	PROPN
ftr-413	1040	15	1398(f)(1	1398(f)(1	NUM
ftr-413	1040	16	)	)	PUNCT
ftr-413	1040	17	a	a	DET
ftr-413	1040	18	transfer	transfer	NOUN
ftr-413	1040	19	of	of	ADP
ftr-413	1040	20	an	an	DET
ftr-413	1040	21	asset	asset	NOUN
ftr-413	1040	22	from	from	ADP
ftr-413	1040	23	the	the	DET
ftr-413	1040	24	debtor	debtor	NOUN
ftr-413	1040	25	to	to	ADP
ftr-413	1040	26	the	the	DET
ftr-413	1040	27	bankruptcy	bankruptcy	NOUN
ftr-413	1040	28	estate	estate	NOUN
ftr-413	1040	29	when	when	SCONJ
ftr-413	1040	30	the	the	DET
ftr-413	1040	31	debtor	debtor	NOUN
ftr-413	1040	32	files	file	NOUN
ftr-413	1040	33	for	for	ADP
ftr-413	1040	34	bankruptcy	bankruptcy	NOUN
ftr-413	1040	35	is	be	AUX
ftr-413	1040	36	not	not	PART
ftr-413	1040	37	a	a	DET
ftr-413	1040	38	disposition	disposition	NOUN
ftr-413	1040	39	triggering	trigger	VERB
ftr-413	1040	40	tax	tax	NOUN
ftr-413	1040	41	consequences	consequence	NOUN
ftr-413	1040	42	,	,	PUNCT
ftr-413	1040	43	and	and	CCONJ
ftr-413	1040	44	the	the	DET
ftr-413	1040	45	estate	estate	NOUN
ftr-413	1040	46	is	be	AUX
ftr-413	1040	47	treated	treat	VERB
ftr-413	1040	48	as	as	SCONJ
ftr-413	1040	49	the	the	DET
ftr-413	1040	50	debtor	debtor	NOUN
ftr-413	1040	51	would	would	AUX
ftr-413	1040	52	be	be	AUX
ftr-413	1040	53	treated	treat	VERB
ftr-413	1040	54	with	with	ADP
ftr-413	1040	55	respect	respect	NOUN
ftr-413	1040	56	to	to	ADP
ftr-413	1040	57	that	that	DET
ftr-413	1040	58	asset	asset	NOUN
ftr-413	1040	59	.	.	PUNCT
ftr-413	1040	60	”	"	PUNCT
ftr-413	1041	1	thus	thus	ADV
ftr-413	1041	2	the	the	DET
ftr-413	1041	3	bankruptcy	bankruptcy	NOUN
ftr-413	1041	4	estate	estate	NOUN
ftr-413	1041	5	was	be	AUX
ftr-413	1041	6	treated	treat	VERB
ftr-413	1041	7	as	as	SCONJ
ftr-413	1041	8	if	if	SCONJ
ftr-413	1041	9	it	it	PRON
ftr-413	1041	10	had	have	AUX
ftr-413	1041	11	owned	own	VERB
ftr-413	1041	12	all	all	PRON
ftr-413	1041	13	of	of	ADP
ftr-413	1041	14	the	the	DET
ftr-413	1041	15	shares	share	NOUN
ftr-413	1041	16	of	of	ADP
ftr-413	1041	17	the	the	DET
ftr-413	1041	18	s	s	X
ftr-413	1041	19	corporations	corporation	NOUN
ftr-413	1041	20	for	for	ADP
ftr-413	1041	21	the	the	DET
ftr-413	1041	22	entire	entire	ADJ
ftr-413	1041	23	year	year	NOUN
ftr-413	1041	24	and	and	CCONJ
ftr-413	1041	25	was	be	AUX
ftr-413	1041	26	entitled	entitle	VERB
ftr-413	1041	27	to	to	ADP
ftr-413	1041	28	all	all	PRON
ftr-413	1041	29	of	of	ADP
ftr-413	1041	30	the	the	DET
ftr-413	1041	31	passed	pass	VERB
ftr-413	1041	32	-	-	PUNCT
ftr-413	1041	33	through	through	ADP
ftr-413	1041	34	losses	loss	NOUN
ftr-413	1041	35	.	.	PUNCT
ftr-413	1042	1	[	[	X
ftr-413	1042	2	the	the	DET
ftr-413	1042	3	tax	tax	NOUN
ftr-413	1042	4	court	court	NOUN
ftr-413	1042	5	reached	reach	VERB
ftr-413	1042	6	the	the	DET
ftr-413	1042	7	same	same	ADJ
ftr-413	1042	8	conclusion	conclusion	NOUN
ftr-413	1042	9	with	with	ADP
ftr-413	1042	10	respect	respect	NOUN
ftr-413	1042	11	to	to	ADP
ftr-413	1042	12	a	a	DET
ftr-413	1042	13	bankrupt	bankrupt	ADJ
ftr-413	1042	14	partner	partner	NOUN
ftr-413	1042	15	in	in	ADP
ftr-413	1042	16	a	a	DET
ftr-413	1042	17	partnership	partnership	NOUN
ftr-413	1042	18	passing	pass	VERB
ftr-413	1042	19	through	through	ADP
ftr-413	1042	20	losses	loss	NOUN
ftr-413	1042	21	in	in	ADP
ftr-413	1042	22	gully	gully	NOUN
ftr-413	1042	23	v.	v.	ADP
ftr-413	1042	24	commissioner	commissioner	PROPN
ftr-413	1042	25	,	,	PUNCT
ftr-413	1042	26	t.c	t.c	PROPN
ftr-413	1042	27	.	.	PROPN
ftr-413	1042	28	memo	memo	NOUN
ftr-413	1042	29	.	.	PUNCT
ftr-413	1043	1	2000	2000	NUM
ftr-413	1043	2	-	-	SYM
ftr-413	1043	3	190	190	NUM
ftr-413	1043	4	.	.	PUNCT
ftr-413	1043	5	]	]	PUNCT
ftr-413	1044	1	furthermore	furthermore	ADV
ftr-413	1044	2	,	,	PUNCT
ftr-413	1044	3	any	any	DET
ftr-413	1044	4	passed	pass	VERB
ftr-413	1044	5	-	-	PUNCT
ftr-413	1044	6	though	though	NOUN
ftr-413	1044	7	losses	loss	NOUN
ftr-413	1044	8	to	to	PART
ftr-413	1044	9	which	which	PRON
ftr-413	1044	10	the	the	DET
ftr-413	1044	11	bankruptcy	bankruptcy	NOUN
ftr-413	1044	12	estate	estate	NOUN
ftr-413	1044	13	succeeded	succeed	VERB
ftr-413	1044	14	,	,	PUNCT
ftr-413	1044	15	or	or	CCONJ
ftr-413	1044	16	losses	loss	NOUN
ftr-413	1044	17	that	that	PRON
ftr-413	1044	18	were	be	AUX
ftr-413	1044	19	passed	pass	VERB
ftr-413	1044	20	through	through	ADP
ftr-413	1044	21	to	to	ADP
ftr-413	1044	22	the	the	DET
ftr-413	1044	23	bankruptcy	bankruptcy	NOUN
ftr-413	1044	24	estate	estate	NOUN
ftr-413	1044	25	,	,	PUNCT
ftr-413	1044	26	and	and	CCONJ
ftr-413	1044	27	which	which	PRON
ftr-413	1044	28	were	be	AUX
ftr-413	1044	29	not	not	PART
ftr-413	1044	30	used	use	VERB
ftr-413	1044	31	to	to	PART
ftr-413	1044	32	offset	offset	VERB
ftr-413	1044	33	income	income	NOUN
ftr-413	1044	34	realized	realize	VERB
ftr-413	1044	35	by	by	ADP
ftr-413	1044	36	the	the	DET
ftr-413	1044	37	bankruptcy	bankruptcy	NOUN
ftr-413	1044	38	estate	estate	NOUN
ftr-413	1044	39	,	,	PUNCT
ftr-413	1044	40	pursuant	pursuant	ADJ
ftr-413	1044	41	to	to	ADP
ftr-413	1044	42	§	§	PROPN
ftr-413	1044	43	108(b)(2	108(b)(2	NUM
ftr-413	1044	44	)	)	PUNCT
ftr-413	1044	45	were	be	AUX
ftr-413	1044	46	reduced	reduce	VERB
ftr-413	1044	47	2005	2005	NUM
ftr-413	1044	48	]	]	PUNCT
ftr-413	1044	49	recent	recent	ADJ
ftr-413	1044	50	developments	development	NOUN
ftr-413	1044	51	in	in	ADP
ftr-413	1044	52	federal	federal	ADJ
ftr-413	1044	53	income	income	NOUN
ftr-413	1044	54	taxation	taxation	NOUN
ftr-413	1044	55	89	89	NUM
ftr-413	1044	56	by	by	ADP
ftr-413	1044	57	the	the	DET
ftr-413	1044	58	amount	amount	NOUN
ftr-413	1044	59	of	of	ADP
ftr-413	1044	60	cod	cod	NOUN
ftr-413	1044	61	income	income	NOUN
ftr-413	1044	62	that	that	PRON
ftr-413	1044	63	was	be	AUX
ftr-413	1044	64	not	not	PART
ftr-413	1044	65	recognized	recognize	VERB
ftr-413	1044	66	under	under	ADP
ftr-413	1044	67	§	§	PROPN
ftr-413	1044	68	108(a	108(a	PROPN
ftr-413	1044	69	)	)	PUNCT
ftr-413	1044	70	before	before	ADP
ftr-413	1044	71	being	be	AUX
ftr-413	1044	72	passed	pass	VERB
ftr-413	1044	73	on	on	ADP
ftr-413	1044	74	to	to	ADP
ftr-413	1044	75	the	the	DET
ftr-413	1044	76	taxpayer	taxpayer	NOUN
ftr-413	1044	77	pursuant	pursuant	ADJ
ftr-413	1044	78	to	to	ADP
ftr-413	1044	79	§	§	PROPN
ftr-413	1044	80	1398(i	1398(i	NUM
ftr-413	1044	81	)	)	PUNCT
ftr-413	1044	82	upon	upon	SCONJ
ftr-413	1044	83	termination	termination	NOUN
ftr-413	1044	84	of	of	ADP
ftr-413	1044	85	the	the	DET
ftr-413	1044	86	bankruptcy	bankruptcy	NOUN
ftr-413	1044	87	proceeding	proceeding	NOUN
ftr-413	1044	88	.	.	PUNCT
ftr-413	1045	1	a.	a.	PROPN
ftr-413	1045	2	compare	compare	VERB
ftr-413	1045	3	the	the	DET
ftr-413	1045	4	situation	situation	NOUN
ftr-413	1045	5	where	where	SCONJ
ftr-413	1045	6	it	it	PRON
ftr-413	1045	7	is	be	AUX
ftr-413	1045	8	the	the	DET
ftr-413	1045	9	s	s	PART
ftr-413	1045	10	corporation	corporation	NOUN
ftr-413	1045	11	that	that	PRON
ftr-413	1045	12	goes	go	VERB
ftr-413	1045	13	into	into	ADP
ftr-413	1045	14	bankruptcy	bankruptcy	NOUN
ftr-413	1045	15	.	.	PUNCT
ftr-413	1046	1	mourad	mourad	PROPN
ftr-413	1046	2	v.	v.	PROPN
ftr-413	1046	3	commissioner	commissioner	PROPN
ftr-413	1046	4	,	,	PUNCT
ftr-413	1046	5	121	121	NUM
ftr-413	1046	6	t.c	t.c	NOUN
ftr-413	1046	7	.	.	PROPN
ftr-413	1046	8	1	1	NUM
ftr-413	1046	9	(	(	PUNCT
ftr-413	1046	10	7/2/03	7/2/03	NUM
ftr-413	1046	11	)	)	PUNCT
ftr-413	1046	12	,	,	PUNCT
ftr-413	1046	13	aff’d	aff’d	VERB
ftr-413	1046	14	,	,	PUNCT
ftr-413	1046	15	387	387	NUM
ftr-413	1046	16	f.3d	f.3d	NUM
ftr-413	1046	17	27	27	NUM
ftr-413	1046	18	,	,	PUNCT
ftr-413	1046	19	94	94	NUM
ftr-413	1046	20	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1046	21	2004	2004	NUM
ftr-413	1046	22	-	-	SYM
ftr-413	1046	23	6440	6440	NUM
ftr-413	1046	24	,	,	PUNCT
ftr-413	1046	25	2004	2004	NUM
ftr-413	1046	26	-	-	SYM
ftr-413	1046	27	2	2	NUM
ftr-413	1046	28	u.s.t.c	u.s.t.c	PROPN
ftr-413	1046	29	.	.	PROPN
ftr-413	1047	1	¶	¶	PROPN
ftr-413	1047	2	50,419	50,419	NUM
ftr-413	1047	3	(	(	PUNCT
ftr-413	1047	4	1st	1st	ADJ
ftr-413	1047	5	cir	cir	NOUN
ftr-413	1047	6	.	.	PUNCT
ftr-413	1048	1	10/20/04	10/20/04	NUM
ftr-413	1048	2	)	)	PUNCT
ftr-413	1048	3	as	as	SCONJ
ftr-413	1048	4	amended	amend	VERB
ftr-413	1048	5	,	,	PUNCT
ftr-413	1048	6	(	(	PUNCT
ftr-413	1048	7	1st	1st	ADJ
ftr-413	1048	8	cir	cir	NOUN
ftr-413	1048	9	.	.	PUNCT
ftr-413	1049	1	11/20/04	11/20/04	NUM
ftr-413	1049	2	)	)	PUNCT
ftr-413	1049	3	.	.	PUNCT
ftr-413	1050	1	when	when	SCONJ
ftr-413	1050	2	an	an	DET
ftr-413	1050	3	individual	individual	NOUN
ftr-413	1050	4	’s	’s	PART
ftr-413	1050	5	wholly	wholly	ADV
ftr-413	1050	6	-	-	PUNCT
ftr-413	1050	7	owned	own	VERB
ftr-413	1050	8	s	s	NOUN
ftr-413	1050	9	corporation	corporation	NOUN
ftr-413	1050	10	filed	file	VERB
ftr-413	1050	11	for	for	ADP
ftr-413	1050	12	a	a	DET
ftr-413	1050	13	bankruptcy	bankruptcy	NOUN
ftr-413	1050	14	chapter	chapter	NOUN
ftr-413	1050	15	11	11	NUM
ftr-413	1050	16	plan	plan	NOUN
ftr-413	1050	17	of	of	ADP
ftr-413	1050	18	reorganization	reorganization	NOUN
ftr-413	1050	19	[	[	X
ftr-413	1050	20	and	and	CCONJ
ftr-413	1050	21	an	an	DET
ftr-413	1050	22	independent	independent	ADJ
ftr-413	1050	23	trustee	trustee	NOUN
ftr-413	1050	24	was	be	AUX
ftr-413	1050	25	appointed	appoint	VERB
ftr-413	1050	26	by	by	ADP
ftr-413	1050	27	the	the	DET
ftr-413	1050	28	bankruptcy	bankruptcy	NOUN
ftr-413	1050	29	court	court	NOUN
ftr-413	1050	30	]	]	PUNCT
ftr-413	1050	31	the	the	DET
ftr-413	1050	32	individual	individual	NOUN
ftr-413	1050	33	remained	remain	VERB
ftr-413	1050	34	liable	liable	ADJ
ftr-413	1050	35	for	for	ADP
ftr-413	1050	36	the	the	DET
ftr-413	1050	37	tax	tax	NOUN
ftr-413	1050	38	on	on	ADP
ftr-413	1050	39	any	any	DET
ftr-413	1050	40	income	income	NOUN
ftr-413	1050	41	or	or	CCONJ
ftr-413	1050	42	gain	gain	NOUN
ftr-413	1050	43	recognized	recognize	VERB
ftr-413	1050	44	by	by	ADP
ftr-413	1050	45	the	the	DET
ftr-413	1050	46	s	s	PROPN
ftr-413	1050	47	corporation	corporation	NOUN
ftr-413	1050	48	.	.	PUNCT
ftr-413	1051	1	5	5	X
ftr-413	1051	2	.	.	X
ftr-413	1051	3	rev	rev	PROPN
ftr-413	1051	4	.	.	PROPN
ftr-413	1051	5	rul	rul	PROPN
ftr-413	1051	6	.	.	PUNCT
ftr-413	1051	7	2004	2004	NUM
ftr-413	1051	8	-	-	SYM
ftr-413	1051	9	85	85	NUM
ftr-413	1051	10	,	,	PUNCT
ftr-413	1051	11	2004	2004	NUM
ftr-413	1051	12	-	-	SYM
ftr-413	1051	13	33	33	NUM
ftr-413	1051	14	i.r.b	i.r.b	NOUN
ftr-413	1051	15	.	.	PUNCT
ftr-413	1052	1	189	189	NUM
ftr-413	1052	2	(	(	PUNCT
ftr-413	1052	3	7/16/04	7/16/04	NUM
ftr-413	1052	4	)	)	PUNCT
ftr-413	1052	5	.	.	PUNCT
ftr-413	1053	1	if	if	SCONJ
ftr-413	1053	2	an	an	DET
ftr-413	1053	3	s	s	NOUN
ftr-413	1053	4	corporation	corporation	NOUN
ftr-413	1053	5	that	that	PRON
ftr-413	1053	6	owns	own	VERB
ftr-413	1053	7	a	a	DET
ftr-413	1053	8	qsub	qsub	NOUN
ftr-413	1053	9	engages	engage	VERB
ftr-413	1053	10	in	in	ADP
ftr-413	1053	11	an	an	DET
ftr-413	1053	12	“	"	PUNCT
ftr-413	1053	13	f	f	NOUN
ftr-413	1053	14	”	"	PUNCT
ftr-413	1053	15	reorganization	reorganization	NOUN
ftr-413	1053	16	,	,	PUNCT
ftr-413	1053	17	the	the	DET
ftr-413	1053	18	qsub	qsub	PROPN
ftr-413	1053	19	election	election	NOUN
ftr-413	1053	20	does	do	AUX
ftr-413	1053	21	not	not	PART
ftr-413	1053	22	terminate	terminate	VERB
ftr-413	1053	23	.	.	PUNCT
ftr-413	1054	1	but	but	CCONJ
ftr-413	1054	2	if	if	SCONJ
ftr-413	1054	3	the	the	DET
ftr-413	1054	4	qsub	qsub	PROPN
ftr-413	1054	5	stock	stock	NOUN
ftr-413	1054	6	is	be	AUX
ftr-413	1054	7	sold	sell	VERB
ftr-413	1054	8	or	or	CCONJ
ftr-413	1054	9	transferred	transfer	VERB
ftr-413	1054	10	in	in	ADP
ftr-413	1054	11	a	a	DET
ftr-413	1054	12	reorganization	reorganization	NOUN
ftr-413	1054	13	that	that	PRON
ftr-413	1054	14	does	do	AUX
ftr-413	1054	15	not	not	PART
ftr-413	1054	16	qualify	qualify	VERB
ftr-413	1054	17	as	as	ADP
ftr-413	1054	18	an	an	DET
ftr-413	1054	19	“	"	PUNCT
ftr-413	1054	20	f	f	NOUN
ftr-413	1054	21	”	"	PUNCT
ftr-413	1054	22	reorganization	reorganization	NOUN
ftr-413	1054	23	,	,	PUNCT
ftr-413	1054	24	then	then	ADV
ftr-413	1054	25	the	the	DET
ftr-413	1054	26	election	election	NOUN
ftr-413	1054	27	terminates	terminate	VERB
ftr-413	1054	28	.	.	PUNCT
ftr-413	1055	1	an	an	DET
ftr-413	1055	2	entity	entity	NOUN
ftr-413	1055	3	classification	classification	NOUN
ftr-413	1055	4	election	election	NOUN
ftr-413	1055	5	described	describe	VERB
ftr-413	1055	6	in	in	ADP
ftr-413	1055	7	reg	reg	NOUN
ftr-413	1055	8	.	.	PUNCT
ftr-413	1056	1	§	§	NOUN
ftr-413	1056	2	301.7701	301.7701	NUM
ftr-413	1056	3	-	-	SYM
ftr-413	1056	4	3(b	3(b	NUM
ftr-413	1056	5	)	)	PUNCT
ftr-413	1056	6	does	do	AUX
ftr-413	1056	7	not	not	PART
ftr-413	1056	8	terminate	terminate	VERB
ftr-413	1056	9	solely	solely	ADV
ftr-413	1056	10	because	because	SCONJ
ftr-413	1056	11	the	the	DET
ftr-413	1056	12	owner	owner	NOUN
ftr-413	1056	13	transfers	transfer	VERB
ftr-413	1056	14	all	all	PRON
ftr-413	1056	15	of	of	ADP
ftr-413	1056	16	the	the	DET
ftr-413	1056	17	membership	membership	NOUN
ftr-413	1056	18	interest	interest	NOUN
ftr-413	1056	19	in	in	ADP
ftr-413	1056	20	the	the	DET
ftr-413	1056	21	eligible	eligible	ADJ
ftr-413	1056	22	entity	entity	NOUN
ftr-413	1056	23	to	to	ADP
ftr-413	1056	24	another	another	DET
ftr-413	1056	25	person	person	NOUN
ftr-413	1056	26	.	.	PUNCT
ftr-413	1057	1	6	6	X
ftr-413	1057	2	.	.	X
ftr-413	1057	3	members	member	NOUN
ftr-413	1057	4	of	of	ADP
ftr-413	1057	5	one	one	NUM
ftr-413	1057	6	(	(	PUNCT
ftr-413	1057	7	greatly	greatly	ADV
ftr-413	1057	8	extended	extended	ADJ
ftr-413	1057	9	)	)	PUNCT
ftr-413	1057	10	family	family	NOUN
ftr-413	1057	11	are	be	AUX
ftr-413	1057	12	treated	treat	VERB
ftr-413	1057	13	as	as	ADP
ftr-413	1057	14	one	one	NUM
ftr-413	1057	15	shareholder	shareholder	NOUN
ftr-413	1057	16	.	.	PUNCT
ftr-413	1058	1	section	section	NOUN
ftr-413	1058	2	231	231	NUM
ftr-413	1058	3	of	of	ADP
ftr-413	1058	4	the	the	DET
ftr-413	1058	5	american	american	ADJ
ftr-413	1058	6	jobs	jobs	PROPN
ftr-413	1058	7	creation	creation	PROPN
ftr-413	1058	8	act	act	NOUN
ftr-413	1058	9	of	of	ADP
ftr-413	1058	10	2004	2004	NUM
ftr-413	1058	11	amends	amend	NOUN
ftr-413	1058	12	§	§	PROPN
ftr-413	1058	13	1361	1361	NUM
ftr-413	1058	14	to	to	PART
ftr-413	1058	15	treat	treat	VERB
ftr-413	1058	16	members	member	NOUN
ftr-413	1058	17	of	of	ADP
ftr-413	1058	18	a	a	DET
ftr-413	1058	19	family	family	NOUN
ftr-413	1058	20	as	as	ADP
ftr-413	1058	21	one	one	NUM
ftr-413	1058	22	shareholder	shareholder	NOUN
ftr-413	1058	23	at	at	ADP
ftr-413	1058	24	the	the	DET
ftr-413	1058	25	election	election	NOUN
ftr-413	1058	26	of	of	ADP
ftr-413	1058	27	any	any	DET
ftr-413	1058	28	family	family	NOUN
ftr-413	1058	29	member	member	NOUN
ftr-413	1058	30	.	.	PUNCT
ftr-413	1059	1	shareholders	shareholder	NOUN
ftr-413	1059	2	with	with	ADP
ftr-413	1059	3	a	a	DET
ftr-413	1059	4	common	common	ADJ
ftr-413	1059	5	ancestor	ancestor	NOUN
ftr-413	1059	6	going	go	VERB
ftr-413	1059	7	back	back	ADV
ftr-413	1059	8	six	six	NUM
ftr-413	1059	9	generations	generation	NOUN
ftr-413	1059	10	are	be	AUX
ftr-413	1059	11	members	member	NOUN
ftr-413	1059	12	of	of	ADP
ftr-413	1059	13	the	the	DET
ftr-413	1059	14	same	same	ADJ
ftr-413	1059	15	family	family	NOUN
ftr-413	1059	16	.	.	PUNCT
ftr-413	1059	17	!	!	PUNCT
ftr-413	1060	1	this	this	PRON
ftr-413	1060	2	means	mean	VERB
ftr-413	1060	3	that	that	SCONJ
ftr-413	1060	4	a	a	DET
ftr-413	1060	5	shareholder	shareholder	NOUN
ftr-413	1060	6	and	and	CCONJ
ftr-413	1060	7	his	his	PRON
ftr-413	1060	8	fifth	fifth	ADJ
ftr-413	1060	9	cousin	cousin	NOUN
ftr-413	1060	10	are	be	AUX
ftr-413	1060	11	members	member	NOUN
ftr-413	1060	12	of	of	ADP
ftr-413	1060	13	the	the	DET
ftr-413	1060	14	same	same	ADJ
ftr-413	1060	15	family	family	NOUN
ftr-413	1060	16	.	.	PUNCT
ftr-413	1061	1	this	this	PRON
ftr-413	1061	2	would	would	AUX
ftr-413	1061	3	have	have	VERB
ftr-413	1061	4	the	the	DET
ftr-413	1061	5	effect	effect	NOUN
ftr-413	1061	6	of	of	ADP
ftr-413	1061	7	making	make	VERB
ftr-413	1061	8	the	the	DET
ftr-413	1061	9	entire	entire	ADJ
ftr-413	1061	10	population	population	NOUN
ftr-413	1061	11	of	of	ADP
ftr-413	1061	12	arkansas	arkansas	PROPN
ftr-413	1061	13	members	member	NOUN
ftr-413	1061	14	of	of	ADP
ftr-413	1061	15	the	the	DET
ftr-413	1061	16	same	same	ADJ
ftr-413	1061	17	family	family	NOUN
ftr-413	1061	18	.	.	PUNCT
ftr-413	1062	1	research	research	NOUN
ftr-413	1062	2	on	on	ADP
ftr-413	1062	3	this	this	DET
ftr-413	1062	4	issue	issue	NOUN
ftr-413	1062	5	should	should	AUX
ftr-413	1062	6	most	most	ADV
ftr-413	1062	7	easily	easily	ADV
ftr-413	1062	8	be	be	AUX
ftr-413	1062	9	done	do	VERB
ftr-413	1062	10	in	in	ADP
ftr-413	1062	11	the	the	DET
ftr-413	1062	12	mormon	mormon	PROPN
ftr-413	1062	13	church	church	NOUN
ftr-413	1062	14	archives	archive	NOUN
ftr-413	1062	15	located	locate	VERB
ftr-413	1062	16	in	in	ADP
ftr-413	1062	17	salt	salt	NOUN
ftr-413	1062	18	lake	lake	PROPN
ftr-413	1062	19	city	city	PROPN
ftr-413	1062	20	.	.	PUNCT
ftr-413	1062	21	!	!	PUNCT
ftr-413	1063	1	query	query	VERB
ftr-413	1063	2	whether	whether	SCONJ
ftr-413	1063	3	this	this	DET
ftr-413	1063	4	provision	provision	NOUN
ftr-413	1063	5	could	could	AUX
ftr-413	1063	6	be	be	AUX
ftr-413	1063	7	used	use	VERB
ftr-413	1063	8	to	to	PART
ftr-413	1063	9	capitalize	capitalize	VERB
ftr-413	1063	10	an	an	DET
ftr-413	1063	11	s	s	NOUN
ftr-413	1063	12	corporation	corporation	NOUN
ftr-413	1063	13	with	with	ADP
ftr-413	1063	14	subscriptions	subscription	NOUN
ftr-413	1063	15	from	from	ADP
ftr-413	1063	16	thousands	thousand	NOUN
ftr-413	1063	17	of	of	ADP
ftr-413	1063	18	shareholders	shareholder	NOUN
ftr-413	1063	19	,	,	PUNCT
ftr-413	1063	20	the	the	DET
ftr-413	1063	21	stock	stock	NOUN
ftr-413	1063	22	of	of	ADP
ftr-413	1063	23	which	which	PRON
ftr-413	1063	24	would	would	AUX
ftr-413	1063	25	be	be	AUX
ftr-413	1063	26	readily	readily	ADV
ftr-413	1063	27	marketable	marketable	ADJ
ftr-413	1063	28	to	to	ADP
ftr-413	1063	29	members	member	NOUN
ftr-413	1063	30	of	of	ADP
ftr-413	1063	31	the	the	DET
ftr-413	1063	32	100	100	NUM
ftr-413	1063	33	families	family	NOUN
ftr-413	1063	34	.	.	PUNCT
ftr-413	1064	1	a.	a.	NOUN
ftr-413	1064	2	the	the	DET
ftr-413	1064	3	maximum	maximum	ADJ
ftr-413	1064	4	number	number	NOUN
ftr-413	1064	5	of	of	ADP
ftr-413	1064	6	shareholders	shareholder	NOUN
ftr-413	1064	7	is	be	AUX
ftr-413	1064	8	increased	increase	VERB
ftr-413	1064	9	from	from	ADP
ftr-413	1064	10	75	75	NUM
ftr-413	1064	11	to	to	PART
ftr-413	1064	12	100	100	NUM
ftr-413	1064	13	.	.	PUNCT
ftr-413	1065	1	section	section	NOUN
ftr-413	1065	2	232	232	NUM
ftr-413	1065	3	of	of	ADP
ftr-413	1065	4	the	the	DET
ftr-413	1065	5	american	american	ADJ
ftr-413	1065	6	jobs	jobs	PROPN
ftr-413	1065	7	creation	creation	PROPN
ftr-413	1065	8	act	act	NOUN
ftr-413	1065	9	of	of	ADP
ftr-413	1065	10	2004	2004	NUM
ftr-413	1065	11	amends	amend	NOUN
ftr-413	1065	12	§	§	PROPN
ftr-413	1065	13	1361	1361	NUM
ftr-413	1065	14	to	to	PART
ftr-413	1065	15	increase	increase	VERB
ftr-413	1065	16	the	the	DET
ftr-413	1065	17	number	number	NOUN
ftr-413	1065	18	of	of	ADP
ftr-413	1065	19	eligible	eligible	ADJ
ftr-413	1065	20	shareholders	shareholder	NOUN
ftr-413	1065	21	from	from	ADP
ftr-413	1065	22	75	75	NUM
ftr-413	1065	23	to	to	PART
ftr-413	1065	24	100	100	NUM
ftr-413	1065	25	.	.	PUNCT
ftr-413	1066	1	7	7	X
ftr-413	1066	2	.	.	X
ftr-413	1066	3	section	section	NOUN
ftr-413	1066	4	233	233	NUM
ftr-413	1066	5	of	of	ADP
ftr-413	1066	6	the	the	DET
ftr-413	1066	7	american	american	ADJ
ftr-413	1066	8	jobs	jobs	PROPN
ftr-413	1066	9	creation	creation	PROPN
ftr-413	1066	10	act	act	NOUN
ftr-413	1066	11	of	of	ADP
ftr-413	1066	12	2004	2004	NUM
ftr-413	1066	13	amends	amend	NOUN
ftr-413	1066	14	§	§	PROPN
ftr-413	1066	15	1361	1361	NUM
ftr-413	1066	16	to	to	PART
ftr-413	1066	17	permit	permit	VERB
ftr-413	1066	18	iras	ira	NOUN
ftr-413	1066	19	to	to	PART
ftr-413	1066	20	be	be	AUX
ftr-413	1066	21	shareholders	shareholder	NOUN
ftr-413	1066	22	of	of	ADP
ftr-413	1066	23	bank	bank	NOUN
ftr-413	1066	24	s	s	PART
ftr-413	1066	25	corporations	corporation	NOUN
ftr-413	1066	26	.	.	PUNCT
ftr-413	1067	1	90	90	NUM
ftr-413	1067	2	florida	florida	PROPN
ftr-413	1067	3	tax	tax	NOUN
ftr-413	1067	4	review	review	NOUN
ftr-413	1068	1	[	[	X
ftr-413	1068	2	vol.7	vol.7	NOUN
ftr-413	1068	3	:	:	PUNCT
ftr-413	1068	4	si	si	PROPN
ftr-413	1068	5	a.	a.	NOUN
ftr-413	1068	6	section	section	PROPN
ftr-413	1068	7	237	237	NUM
ftr-413	1068	8	of	of	ADP
ftr-413	1068	9	the	the	DET
ftr-413	1068	10	american	american	ADJ
ftr-413	1068	11	jobs	jobs	PROPN
ftr-413	1068	12	creation	creation	PROPN
ftr-413	1068	13	act	act	NOUN
ftr-413	1068	14	of	of	ADP
ftr-413	1068	15	2004	2004	NUM
ftr-413	1068	16	amends	amend	NOUN
ftr-413	1068	17	§	§	PROPN
ftr-413	1068	18	1362	1362	NUM
ftr-413	1068	19	to	to	PART
ftr-413	1068	20	exclude	exclude	VERB
ftr-413	1068	21	investment	investment	NOUN
ftr-413	1068	22	securities	security	NOUN
ftr-413	1068	23	income	income	NOUN
ftr-413	1068	24	from	from	ADP
ftr-413	1068	25	the	the	DET
ftr-413	1068	26	passive	passive	ADJ
ftr-413	1068	27	income	income	NOUN
ftr-413	1068	28	test	test	NOUN
ftr-413	1068	29	for	for	ADP
ftr-413	1068	30	bank	bank	NOUN
ftr-413	1068	31	s	s	PART
ftr-413	1068	32	corporations	corporation	NOUN
ftr-413	1068	33	.	.	PUNCT
ftr-413	1069	1	8	8	X
ftr-413	1069	2	.	.	PUNCT
ftr-413	1070	1	this	this	DET
ftr-413	1070	2	change	change	NOUN
ftr-413	1070	3	is	be	AUX
ftr-413	1070	4	not	not	PART
ftr-413	1070	5	really	really	ADV
ftr-413	1070	6	needed	need	VERB
ftr-413	1070	7	because	because	SCONJ
ftr-413	1070	8	members	member	NOUN
ftr-413	1070	9	of	of	ADP
ftr-413	1070	10	the	the	DET
ftr-413	1070	11	same	same	ADJ
ftr-413	1070	12	family	family	NOUN
ftr-413	1070	13	are	be	AUX
ftr-413	1070	14	counted	count	VERB
ftr-413	1070	15	as	as	ADP
ftr-413	1070	16	a	a	DET
ftr-413	1070	17	single	single	ADJ
ftr-413	1070	18	shareholder	shareholder	NOUN
ftr-413	1070	19	,	,	PUNCT
ftr-413	1070	20	§	§	PROPN
ftr-413	1070	21	234	234	NUM
ftr-413	1070	22	of	of	ADP
ftr-413	1070	23	the	the	DET
ftr-413	1070	24	american	american	ADJ
ftr-413	1070	25	jobs	jobs	PROPN
ftr-413	1070	26	creation	creation	PROPN
ftr-413	1070	27	act	act	NOUN
ftr-413	1070	28	of	of	ADP
ftr-413	1070	29	2004	2004	NUM
ftr-413	1070	30	amends	amend	NOUN
ftr-413	1070	31	§	§	PROPN
ftr-413	1070	32	1361	1361	NUM
ftr-413	1070	33	to	to	PART
ftr-413	1070	34	disregard	disregard	VERB
ftr-413	1070	35	unexercised	unexercised	ADJ
ftr-413	1070	36	powers	power	NOUN
ftr-413	1070	37	of	of	ADP
ftr-413	1070	38	appointment	appointment	NOUN
ftr-413	1070	39	in	in	ADP
ftr-413	1070	40	determining	determine	VERB
ftr-413	1070	41	potential	potential	ADJ
ftr-413	1070	42	current	current	ADJ
ftr-413	1070	43	beneficiaries	beneficiary	NOUN
ftr-413	1070	44	of	of	ADP
ftr-413	1070	45	an	an	DET
ftr-413	1070	46	esbt	esbt	NOUN
ftr-413	1070	47	.	.	PUNCT
ftr-413	1070	48	9	9	NUM
ftr-413	1070	49	.	.	X
ftr-413	1070	50	section	section	NOUN
ftr-413	1070	51	235	235	NUM
ftr-413	1070	52	of	of	ADP
ftr-413	1070	53	the	the	DET
ftr-413	1070	54	american	american	ADJ
ftr-413	1070	55	jobs	jobs	PROPN
ftr-413	1070	56	creation	creation	PROPN
ftr-413	1070	57	act	act	NOUN
ftr-413	1070	58	of	of	ADP
ftr-413	1070	59	2004	2004	NUM
ftr-413	1070	60	amends	amend	NOUN
ftr-413	1070	61	§	§	PROPN
ftr-413	1070	62	1366	1366	NUM
ftr-413	1070	63	to	to	PART
ftr-413	1070	64	permit	permit	VERB
ftr-413	1070	65	transfers	transfer	NOUN
ftr-413	1070	66	of	of	ADP
ftr-413	1070	67	suspended	suspend	VERB
ftr-413	1070	68	losses	loss	NOUN
ftr-413	1070	69	between	between	ADP
ftr-413	1070	70	spouses	spouse	NOUN
ftr-413	1070	71	incident	incident	NOUN
ftr-413	1070	72	to	to	PART
ftr-413	1070	73	divorce	divorce	VERB
ftr-413	1070	74	.	.	PUNCT
ftr-413	1071	1	10	10	NUM
ftr-413	1071	2	.	.	PUNCT
ftr-413	1071	3	section	section	NOUN
ftr-413	1071	4	236	236	NUM
ftr-413	1071	5	of	of	ADP
ftr-413	1071	6	the	the	DET
ftr-413	1071	7	american	american	ADJ
ftr-413	1071	8	jobs	jobs	PROPN
ftr-413	1071	9	creation	creation	PROPN
ftr-413	1071	10	act	act	NOUN
ftr-413	1071	11	of	of	ADP
ftr-413	1071	12	2004	2004	NUM
ftr-413	1071	13	amends	amend	NOUN
ftr-413	1071	14	§	§	PROPN
ftr-413	1071	15	1361	1361	NUM
ftr-413	1071	16	to	to	PART
ftr-413	1071	17	permit	permit	VERB
ftr-413	1071	18	use	use	NOUN
ftr-413	1071	19	of	of	ADP
ftr-413	1071	20	passive	passive	ADJ
ftr-413	1071	21	activity	activity	NOUN
ftr-413	1071	22	loss	loss	NOUN
ftr-413	1071	23	and	and	CCONJ
ftr-413	1071	24	at	at	ADP
ftr-413	1071	25	-	-	PUNCT
ftr-413	1071	26	risk	risk	NOUN
ftr-413	1071	27	amounts	amount	NOUN
ftr-413	1071	28	by	by	ADP
ftr-413	1071	29	qsst	qsst	ADJ
ftr-413	1071	30	beneficiaries	beneficiary	NOUN
ftr-413	1071	31	.	.	PUNCT
ftr-413	1072	1	11	11	NUM
ftr-413	1072	2	.	.	X
ftr-413	1072	3	section	section	NOUN
ftr-413	1072	4	238	238	NUM
ftr-413	1072	5	of	of	ADP
ftr-413	1072	6	the	the	DET
ftr-413	1072	7	american	american	ADJ
ftr-413	1072	8	jobs	jobs	PROPN
ftr-413	1072	9	creation	creation	PROPN
ftr-413	1072	10	act	act	NOUN
ftr-413	1072	11	of	of	ADP
ftr-413	1072	12	2004	2004	NUM
ftr-413	1072	13	amends	amend	NOUN
ftr-413	1072	14	§	§	PROPN
ftr-413	1072	15	1362	1362	NUM
ftr-413	1072	16	to	to	PART
ftr-413	1072	17	provide	provide	VERB
ftr-413	1072	18	relief	relief	NOUN
ftr-413	1072	19	from	from	ADP
ftr-413	1072	20	inadvertently	inadvertently	ADV
ftr-413	1072	21	invalid	invalid	ADJ
ftr-413	1072	22	q	q	ADJ
ftr-413	1072	23	-	-	PUNCT
ftr-413	1072	24	sub	sub	NOUN
ftr-413	1072	25	elections	election	NOUN
ftr-413	1072	26	and	and	CCONJ
ftr-413	1072	27	terminations	termination	NOUN
ftr-413	1072	28	.	.	PUNCT
ftr-413	1073	1	a.	a.	NOUN
ftr-413	1073	2	information	information	NOUN
ftr-413	1073	3	returns	return	VERB
ftr-413	1073	4	to	to	PART
ftr-413	1073	5	be	be	AUX
ftr-413	1073	6	required	require	VERB
ftr-413	1073	7	for	for	ADP
ftr-413	1073	8	q	q	NOUN
ftr-413	1073	9	-	-	PUNCT
ftr-413	1073	10	subs	sub	NOUN
ftr-413	1073	11	.	.	PUNCT
ftr-413	1074	1	section	section	NOUN
ftr-413	1074	2	239	239	NUM
ftr-413	1074	3	of	of	ADP
ftr-413	1074	4	the	the	DET
ftr-413	1074	5	american	american	ADJ
ftr-413	1074	6	jobs	jobs	PROPN
ftr-413	1074	7	creation	creation	PROPN
ftr-413	1074	8	act	act	NOUN
ftr-413	1074	9	of	of	ADP
ftr-413	1074	10	2004	2004	NUM
ftr-413	1074	11	amends	amend	NOUN
ftr-413	1074	12	§	§	PROPN
ftr-413	1074	13	1361	1361	NUM
ftr-413	1074	14	to	to	PART
ftr-413	1074	15	provide	provide	VERB
ftr-413	1074	16	for	for	ADP
ftr-413	1074	17	q	q	ADJ
ftr-413	1074	18	-	-	PUNCT
ftr-413	1074	19	sub	sub	NOUN
ftr-413	1074	20	treatment	treatment	NOUN
ftr-413	1074	21	with	with	ADP
ftr-413	1074	22	respect	respect	NOUN
ftr-413	1074	23	to	to	ADP
ftr-413	1074	24	information	information	NOUN
ftr-413	1074	25	returns	return	NOUN
ftr-413	1074	26	.	.	PUNCT
ftr-413	1075	1	12	12	NUM
ftr-413	1075	2	.	.	PUNCT
ftr-413	1075	3	section	section	NOUN
ftr-413	1075	4	240	240	NUM
ftr-413	1075	5	of	of	ADP
ftr-413	1075	6	the	the	DET
ftr-413	1075	7	american	american	ADJ
ftr-413	1075	8	jobs	jobs	PROPN
ftr-413	1075	9	creation	creation	PROPN
ftr-413	1075	10	act	act	NOUN
ftr-413	1075	11	of	of	ADP
ftr-413	1075	12	2004	2004	NUM
ftr-413	1075	13	amends	amend	NOUN
ftr-413	1075	14	§	§	PROPN
ftr-413	1075	15	4975	4975	NUM
ftr-413	1075	16	to	to	PART
ftr-413	1075	17	provide	provide	VERB
ftr-413	1075	18	that	that	SCONJ
ftr-413	1075	19	the	the	DET
ftr-413	1075	20	repayment	repayment	NOUN
ftr-413	1075	21	by	by	ADP
ftr-413	1075	22	s	s	PART
ftr-413	1075	23	corporations	corporation	NOUN
ftr-413	1075	24	of	of	ADP
ftr-413	1075	25	loans	loan	NOUN
ftr-413	1075	26	for	for	ADP
ftr-413	1075	27	qualifying	qualify	VERB
ftr-413	1075	28	employer	employer	NOUN
ftr-413	1075	29	securities	security	NOUN
ftr-413	1075	30	will	will	AUX
ftr-413	1075	31	not	not	PART
ftr-413	1075	32	be	be	AUX
ftr-413	1075	33	treated	treat	VERB
ftr-413	1075	34	as	as	ADP
ftr-413	1075	35	violating	violate	VERB
ftr-413	1075	36	employment	employment	NOUN
ftr-413	1075	37	plan	plan	NOUN
ftr-413	1075	38	rules	rule	NOUN
ftr-413	1075	39	nor	nor	CCONJ
ftr-413	1075	40	will	will	AUX
ftr-413	1075	41	they	they	PRON
ftr-413	1075	42	be	be	AUX
ftr-413	1075	43	prohibited	prohibit	VERB
ftr-413	1075	44	transactions	transaction	NOUN
ftr-413	1075	45	.	.	PUNCT
ftr-413	1076	1	e.	e.	PROPN
ftr-413	1076	2	affiliated	affiliated	PROPN
ftr-413	1076	3	corporations	corporation	NOUN
ftr-413	1076	4	1	1	X
ftr-413	1076	5	.	.	PUNCT
ftr-413	1076	6	schizophrenic	schizophrenic	ADJ
ftr-413	1076	7	temporary	temporary	ADJ
ftr-413	1076	8	regulations	regulation	NOUN
ftr-413	1076	9	for	for	ADP
ftr-413	1076	10	consolidated	consolidated	ADJ
ftr-413	1076	11	group	group	NOUN
ftr-413	1076	12	discharge	discharge	NOUN
ftr-413	1076	13	of	of	ADP
ftr-413	1076	14	indebtedness	indebtedness	NOUN
ftr-413	1076	15	income	income	NOUN
ftr-413	1076	16	and	and	CCONJ
ftr-413	1076	17	reduction	reduction	NOUN
ftr-413	1076	18	of	of	ADP
ftr-413	1076	19	attributes	attribute	NOUN
ftr-413	1076	20	.	.	PUNCT
ftr-413	1077	1	t.d	t.d	PROPN
ftr-413	1077	2	.	.	PROPN
ftr-413	1077	3	9089	9089	NUM
ftr-413	1077	4	,	,	PUNCT
ftr-413	1077	5	guidance	guidance	NOUN
ftr-413	1077	6	under	under	ADP
ftr-413	1077	7	section	section	NOUN
ftr-413	1077	8	1502	1502	NUM
ftr-413	1077	9	;	;	PUNCT
ftr-413	1078	1	application	application	NOUN
ftr-413	1078	2	of	of	ADP
ftr-413	1078	3	section	section	NOUN
ftr-413	1078	4	108	108	NUM
ftr-413	1078	5	to	to	ADP
ftr-413	1078	6	members	member	NOUN
ftr-413	1078	7	of	of	ADP
ftr-413	1078	8	a	a	DET
ftr-413	1078	9	consolidated	consolidated	ADJ
ftr-413	1078	10	group	group	NOUN
ftr-413	1078	11	,	,	PUNCT
ftr-413	1078	12	68	68	NUM
ftr-413	1078	13	f.r	f.r	NOUN
ftr-413	1078	14	.	.	NOUN
ftr-413	1078	15	52487	52487	NUM
ftr-413	1078	16	-	-	SYM
ftr-413	1078	17	03	03	NUM
ftr-413	1078	18	(	(	PUNCT
ftr-413	1078	19	9/4/03	9/4/03	NUM
ftr-413	1078	20	)	)	PUNCT
ftr-413	1078	21	.	.	PUNCT
ftr-413	1079	1	the	the	DET
ftr-413	1079	2	treasury	treasury	NOUN
ftr-413	1079	3	has	have	AUX
ftr-413	1079	4	promulgated	promulgate	VERB
ftr-413	1079	5	temporary	temporary	ADJ
ftr-413	1079	6	regulations	regulation	NOUN
ftr-413	1079	7	under	under	ADP
ftr-413	1079	8	§	§	PROPN
ftr-413	1079	9	1502	1502	NUM
ftr-413	1079	10	,	,	PUNCT
ftr-413	1079	11	amending	amend	VERB
ftr-413	1079	12	temp	temp	NOUN
ftr-413	1079	13	.	.	PUNCT
ftr-413	1080	1	reg	reg	NOUN
ftr-413	1080	2	.	.	PUNCT
ftr-413	1081	1	§	§	PROPN
ftr-413	1081	2	1.1502	1.1502	NUM
ftr-413	1081	3	-	-	PUNCT
ftr-413	1081	4	19t(b	19t(b	NUM
ftr-413	1081	5	)	)	PUNCT
ftr-413	1081	6	and	and	CCONJ
ftr-413	1081	7	(	(	PUNCT
ftr-413	1081	8	h	h	NOUN
ftr-413	1081	9	)	)	PUNCT
ftr-413	1081	10	,	,	PUNCT
ftr-413	1081	11	temp	temp	NOUN
ftr-413	1081	12	.	.	PUNCT
ftr-413	1082	1	reg	reg	NOUN
ftr-413	1082	2	.	.	PUNCT
ftr-413	1083	1	§	§	PROPN
ftr-413	1083	2	1.1502	1.1502	NUM
ftr-413	1083	3	-	-	PUNCT
ftr-413	1083	4	21t(b	21t(b	NUM
ftr-413	1083	5	)	)	PUNCT
ftr-413	1083	6	,	,	PUNCT
ftr-413	1083	7	and	and	CCONJ
ftr-413	1083	8	temp	temp	NOUN
ftr-413	1083	9	.	.	PUNCT
ftr-413	1084	1	reg	reg	NOUN
ftr-413	1084	2	.	.	PUNCT
ftr-413	1085	1	§	§	PROPN
ftr-413	1085	2	1.1502	1.1502	NUM
ftr-413	1085	3	-	-	SYM
ftr-413	1085	4	32	32	NUM
ftr-413	1085	5	t	t	NOUN
ftr-413	1085	6	and	and	CCONJ
ftr-413	1085	7	adding	add	VERB
ftr-413	1085	8	temp	temp	NOUN
ftr-413	1085	9	.	.	PUNCT
ftr-413	1086	1	reg	reg	NOUN
ftr-413	1086	2	.	.	PUNCT
ftr-413	1087	1	§	§	PROPN
ftr-413	1087	2	1.1502	1.1502	NUM
ftr-413	1087	3	-	-	SYM
ftr-413	1087	4	28	28	NUM
ftr-413	1087	5	t	t	PROPN
ftr-413	1087	6	,	,	PUNCT
ftr-413	1087	7	governing	govern	VERB
ftr-413	1087	8	the	the	DET
ftr-413	1087	9	application	application	NOUN
ftr-413	1087	10	of	of	ADP
ftr-413	1087	11	§	§	PROPN
ftr-413	1087	12	108	108	NUM
ftr-413	1087	13	when	when	SCONJ
ftr-413	1087	14	a	a	DET
ftr-413	1087	15	member	member	NOUN
ftr-413	1087	16	of	of	ADP
ftr-413	1087	17	a	a	DET
ftr-413	1087	18	consolidated	consolidated	ADJ
ftr-413	1087	19	group	group	NOUN
ftr-413	1087	20	realizes	realize	VERB
ftr-413	1087	21	discharge	discharge	NOUN
ftr-413	1087	22	of	of	ADP
ftr-413	1087	23	indebtedness	indebtedness	NOUN
ftr-413	1087	24	income	income	NOUN
ftr-413	1087	25	.	.	PUNCT
ftr-413	1088	1	the	the	DET
ftr-413	1088	2	regulations	regulation	NOUN
ftr-413	1088	3	provide	provide	VERB
ftr-413	1088	4	that	that	SCONJ
ftr-413	1088	5	the	the	DET
ftr-413	1088	6	amount	amount	NOUN
ftr-413	1088	7	of	of	ADP
ftr-413	1088	8	discharge	discharge	NOUN
ftr-413	1088	9	of	of	ADP
ftr-413	1088	10	indebtedness	indebtedness	NOUN
ftr-413	1088	11	income	income	NOUN
ftr-413	1088	12	excluded	exclude	VERB
ftr-413	1088	13	from	from	ADP
ftr-413	1088	14	gross	gross	ADJ
ftr-413	1088	15	income	income	NOUN
ftr-413	1088	16	in	in	ADP
ftr-413	1088	17	the	the	DET
ftr-413	1088	18	case	case	NOUN
ftr-413	1088	19	in	in	ADP
ftr-413	1088	20	which	which	PRON
ftr-413	1088	21	the	the	DET
ftr-413	1088	22	debtor	debtor	NOUN
ftr-413	1088	23	-	-	PUNCT
ftr-413	1088	24	corporation	corporation	NOUN
ftr-413	1088	25	is	be	AUX
ftr-413	1088	26	insolvent	insolvent	ADJ
ftr-413	1088	27	is	be	AUX
ftr-413	1088	28	determined	determine	VERB
ftr-413	1088	29	based	base	VERB
ftr-413	1088	30	on	on	ADP
ftr-413	1088	31	the	the	DET
ftr-413	1088	32	assets	asset	NOUN
ftr-413	1088	33	and	and	CCONJ
ftr-413	1088	34	liabilities	liability	NOUN
ftr-413	1088	35	of	of	ADP
ftr-413	1088	36	only	only	ADV
ftr-413	1088	37	the	the	DET
ftr-413	1088	38	member	member	NOUN
ftr-413	1088	39	with	with	ADP
ftr-413	1088	40	discharge	discharge	NOUN
ftr-413	1088	41	of	of	ADP
ftr-413	1088	42	indebtedness	indebtedness	NOUN
ftr-413	1088	43	income	income	NOUN
ftr-413	1088	44	.	.	PUNCT
ftr-413	1089	1	however	however	ADV
ftr-413	1089	2	,	,	PUNCT
ftr-413	1089	3	applying	apply	VERB
ftr-413	1089	4	2005	2005	NUM
ftr-413	1089	5	]	]	PUNCT
ftr-413	1089	6	recent	recent	ADJ
ftr-413	1089	7	developments	development	NOUN
ftr-413	1089	8	in	in	ADP
ftr-413	1089	9	federal	federal	ADJ
ftr-413	1089	10	income	income	NOUN
ftr-413	1089	11	taxation	taxation	NOUN
ftr-413	1089	12	91	91	NUM
ftr-413	1089	13	an	an	DET
ftr-413	1089	14	interpretation	interpretation	NOUN
ftr-413	1089	15	of	of	ADP
ftr-413	1089	16	dominion	dominion	NOUN
ftr-413	1089	17	industries	industry	NOUN
ftr-413	1089	18	,	,	PUNCT
ftr-413	1089	19	inc	inc	PROPN
ftr-413	1089	20	.	.	PROPN
ftr-413	1090	1	v.	v.	PROPN
ftr-413	1090	2	united	united	PROPN
ftr-413	1090	3	states	states	PROPN
ftr-413	1090	4	,	,	PUNCT
ftr-413	1091	1	532	532	NUM
ftr-413	1091	2	u.s	u.s	PROPN
ftr-413	1091	3	.	.	PROPN
ftr-413	1091	4	822	822	NUM
ftr-413	1091	5	(	(	PUNCT
ftr-413	1091	6	2001	2001	NUM
ftr-413	1091	7	)	)	PUNCT
ftr-413	1091	8	,	,	PUNCT
ftr-413	1091	9	the	the	DET
ftr-413	1091	10	regulations	regulation	NOUN
ftr-413	1091	11	provide	provide	VERB
ftr-413	1091	12	that	that	SCONJ
ftr-413	1091	13	the	the	DET
ftr-413	1091	14	group	group	NOUN
ftr-413	1091	15	’s	’s	PART
ftr-413	1091	16	consolidated	consolidated	ADJ
ftr-413	1091	17	attributes	attribute	NOUN
ftr-413	1091	18	in	in	ADP
ftr-413	1091	19	their	their	PRON
ftr-413	1091	20	entirety	entirety	NOUN
ftr-413	1091	21	are	be	AUX
ftr-413	1091	22	subject	subject	ADJ
ftr-413	1091	23	to	to	ADP
ftr-413	1091	24	reduction	reduction	NOUN
ftr-413	1091	25	under	under	ADP
ftr-413	1091	26	§	§	PROPN
ftr-413	1091	27	108(b	108(b	NOUN
ftr-413	1091	28	)	)	PUNCT
ftr-413	1091	29	,	,	PUNCT
ftr-413	1091	30	but	but	CCONJ
ftr-413	1091	31	the	the	DET
ftr-413	1091	32	attributes	attribute	NOUN
ftr-413	1091	33	attributable	attributable	ADJ
ftr-413	1091	34	to	to	ADP
ftr-413	1091	35	the	the	DET
ftr-413	1091	36	debtor	debtor	NOUN
ftr-413	1091	37	member	member	NOUN
ftr-413	1091	38	are	be	AUX
ftr-413	1091	39	the	the	DET
ftr-413	1091	40	first	first	ADJ
ftr-413	1091	41	attributes	attribute	NOUN
ftr-413	1091	42	reduced	reduce	VERB
ftr-413	1091	43	.	.	PUNCT
ftr-413	1092	1	the	the	DET
ftr-413	1092	2	regulations	regulation	NOUN
ftr-413	1092	3	also	also	ADV
ftr-413	1092	4	adopt	adopt	VERB
ftr-413	1092	5	a	a	DET
ftr-413	1092	6	look	look	VERB
ftr-413	1092	7	-	-	PUNCT
ftr-413	1092	8	through	through	ADP
ftr-413	1092	9	rule	rule	NOUN
ftr-413	1092	10	that	that	PRON
ftr-413	1092	11	applies	apply	VERB
ftr-413	1092	12	if	if	SCONJ
ftr-413	1092	13	the	the	DET
ftr-413	1092	14	debtor	debtor	NOUN
ftr-413	1092	15	member	member	NOUN
ftr-413	1092	16	’s	’s	PART
ftr-413	1092	17	attribute	attribute	NOUN
ftr-413	1092	18	that	that	PRON
ftr-413	1092	19	is	be	AUX
ftr-413	1092	20	reduced	reduce	VERB
ftr-413	1092	21	is	be	AUX
ftr-413	1092	22	the	the	DET
ftr-413	1092	23	basis	basis	NOUN
ftr-413	1092	24	of	of	ADP
ftr-413	1092	25	stock	stock	NOUN
ftr-413	1092	26	of	of	ADP
ftr-413	1092	27	another	another	DET
ftr-413	1092	28	group	group	NOUN
ftr-413	1092	29	member	member	NOUN
ftr-413	1092	30	.	.	PUNCT
ftr-413	1093	1	in	in	ADP
ftr-413	1093	2	this	this	DET
ftr-413	1093	3	case	case	NOUN
ftr-413	1093	4	,	,	PUNCT
ftr-413	1093	5	corresponding	correspond	VERB
ftr-413	1093	6	adjustments	adjustment	NOUN
ftr-413	1093	7	are	be	AUX
ftr-413	1093	8	made	make	VERB
ftr-413	1093	9	to	to	ADP
ftr-413	1093	10	the	the	DET
ftr-413	1093	11	attributes	attribute	NOUN
ftr-413	1093	12	attributable	attributable	ADJ
ftr-413	1093	13	to	to	ADP
ftr-413	1093	14	the	the	DET
ftr-413	1093	15	lower	low	ADJ
ftr-413	1093	16	-	-	PUNCT
ftr-413	1093	17	tier	tier	NOUN
ftr-413	1093	18	member	member	NOUN
ftr-413	1093	19	.	.	PUNCT
ftr-413	1094	1	identical	identical	ADJ
ftr-413	1094	2	proposed	propose	VERB
ftr-413	1094	3	regulations	regulation	NOUN
ftr-413	1094	4	have	have	AUX
ftr-413	1094	5	been	be	AUX
ftr-413	1094	6	published	publish	VERB
ftr-413	1094	7	.	.	PUNCT
ftr-413	1095	1	68	68	NUM
ftr-413	1095	2	f.r	f.r	NOUN
ftr-413	1095	3	.	.	PROPN
ftr-413	1095	4	52542	52542	NUM
ftr-413	1095	5	-	-	SYM
ftr-413	1095	6	01	01	NUM
ftr-413	1095	7	(	(	PUNCT
ftr-413	1095	8	9/4/03	9/4/03	NUM
ftr-413	1095	9	)	)	PUNCT
ftr-413	1095	10	.	.	PUNCT
ftr-413	1096	1	a.	a.	NOUN
ftr-413	1096	2	temporary	temporary	ADJ
ftr-413	1096	3	regulations	regulation	NOUN
ftr-413	1096	4	are	be	AUX
ftr-413	1096	5	amended	amend	VERB
ftr-413	1096	6	.	.	PUNCT
ftr-413	1097	1	t.d	t.d	PROPN
ftr-413	1097	2	.	.	PROPN
ftr-413	1097	3	9098	9098	NUM
ftr-413	1097	4	,	,	PUNCT
ftr-413	1097	5	guidance	guidance	NOUN
ftr-413	1097	6	under	under	ADP
ftr-413	1097	7	section	section	NOUN
ftr-413	1097	8	1502	1502	NUM
ftr-413	1097	9	;	;	PUNCT
ftr-413	1097	10	application	application	NOUN
ftr-413	1097	11	of	of	ADP
ftr-413	1097	12	section	section	NOUN
ftr-413	1097	13	108	108	NUM
ftr-413	1097	14	to	to	ADP
ftr-413	1097	15	members	member	NOUN
ftr-413	1097	16	of	of	ADP
ftr-413	1097	17	a	a	DET
ftr-413	1097	18	consolidated	consolidated	ADJ
ftr-413	1097	19	group	group	NOUN
ftr-413	1097	20	,	,	PUNCT
ftr-413	1097	21	68	68	NUM
ftr-413	1097	22	f.r	f.r	NOUN
ftr-413	1097	23	.	.	NOUN
ftr-413	1097	24	69024	69024	NUM
ftr-413	1097	25	-	-	SYM
ftr-413	1097	26	01	01	NUM
ftr-413	1097	27	(	(	PUNCT
ftr-413	1097	28	12/11/03	12/11/03	NUM
ftr-413	1097	29	)	)	PUNCT
ftr-413	1097	30	.	.	PUNCT
ftr-413	1098	1	temp	temp	NOUN
ftr-413	1098	2	.	.	PUNCT
ftr-413	1099	1	reg	reg	PROPN
ftr-413	1099	2	.	.	PUNCT
ftr-413	1100	1	§	§	PROPN
ftr-413	1100	2	1.150228t(a)(4	1.150228t(a)(4	NUM
ftr-413	1100	3	)	)	PUNCT
ftr-413	1100	4	provides	provide	VERB
ftr-413	1100	5	that	that	SCONJ
ftr-413	1100	6	when	when	SCONJ
ftr-413	1100	7	a	a	DET
ftr-413	1100	8	member	member	NOUN
ftr-413	1100	9	of	of	ADP
ftr-413	1100	10	a	a	DET
ftr-413	1100	11	consolidated	consolidated	ADJ
ftr-413	1100	12	group	group	NOUN
ftr-413	1100	13	realizes	realize	VERB
ftr-413	1100	14	cod	cod	NOUN
ftr-413	1100	15	income	income	NOUN
ftr-413	1100	16	excluded	exclude	VERB
ftr-413	1100	17	under	under	ADP
ftr-413	1100	18	§	§	PROPN
ftr-413	1100	19	108(a	108(a	PROPN
ftr-413	1100	20	)	)	PUNCT
ftr-413	1100	21	,	,	PUNCT
ftr-413	1100	22	after	after	SCONJ
ftr-413	1100	23	the	the	DET
ftr-413	1100	24	reduction	reduction	NOUN
ftr-413	1100	25	of	of	ADP
ftr-413	1100	26	the	the	DET
ftr-413	1100	27	tax	tax	NOUN
ftr-413	1100	28	attributes	attribute	VERB
ftr-413	1100	29	attributable	attributable	ADJ
ftr-413	1100	30	to	to	ADP
ftr-413	1100	31	the	the	DET
ftr-413	1100	32	debtor	debtor	NOUN
ftr-413	1100	33	member	member	NOUN
ftr-413	1100	34	under	under	ADP
ftr-413	1100	35	§	§	PROPN
ftr-413	1100	36	108(b	108(b	PROPN
ftr-413	1100	37	)	)	PUNCT
ftr-413	1100	38	,	,	PUNCT
ftr-413	1100	39	tax	tax	NOUN
ftr-413	1100	40	attributes	attribute	VERB
ftr-413	1100	41	attributable	attributable	ADJ
ftr-413	1100	42	to	to	ADP
ftr-413	1100	43	other	other	ADJ
ftr-413	1100	44	members	member	NOUN
ftr-413	1100	45	other	other	ADJ
ftr-413	1100	46	than	than	ADP
ftr-413	1100	47	the	the	DET
ftr-413	1100	48	debtor	debtor	NOUN
ftr-413	1100	49	member	member	NOUN
ftr-413	1100	50	(	(	PUNCT
ftr-413	1100	51	other	other	ADJ
ftr-413	1100	52	than	than	ADP
ftr-413	1100	53	asset	asset	NOUN
ftr-413	1100	54	basis	basis	NOUN
ftr-413	1100	55	)	)	PUNCT
ftr-413	1100	56	that	that	PRON
ftr-413	1100	57	arose	arise	VERB
ftr-413	1100	58	in	in	ADP
ftr-413	1100	59	a	a	DET
ftr-413	1100	60	separate	separate	ADJ
ftr-413	1100	61	return	return	NOUN
ftr-413	1100	62	year	year	NOUN
ftr-413	1100	63	or	or	CCONJ
ftr-413	1100	64	that	that	PRON
ftr-413	1100	65	arose	arise	VERB
ftr-413	1100	66	(	(	PUNCT
ftr-413	1100	67	or	or	CCONJ
ftr-413	1100	68	are	be	AUX
ftr-413	1100	69	treated	treat	VERB
ftr-413	1100	70	as	as	ADP
ftr-413	1100	71	arising	arise	VERB
ftr-413	1100	72	)	)	PUNCT
ftr-413	1100	73	in	in	ADP
ftr-413	1100	74	a	a	DET
ftr-413	1100	75	separate	separate	ADJ
ftr-413	1100	76	return	return	NOUN
ftr-413	1100	77	limitation	limitation	NOUN
ftr-413	1100	78	year	year	NOUN
ftr-413	1100	79	to	to	ADP
ftr-413	1100	80	the	the	DET
ftr-413	1100	81	extent	extent	NOUN
ftr-413	1100	82	that	that	SCONJ
ftr-413	1100	83	no	no	DET
ftr-413	1100	84	srly	srly	ADJ
ftr-413	1100	85	limitation	limitation	NOUN
ftr-413	1100	86	applies	apply	VERB
ftr-413	1100	87	to	to	ADP
ftr-413	1100	88	the	the	DET
ftr-413	1100	89	use	use	NOUN
ftr-413	1100	90	of	of	ADP
ftr-413	1100	91	such	such	ADJ
ftr-413	1100	92	attributes	attribute	NOUN
ftr-413	1100	93	by	by	ADP
ftr-413	1100	94	the	the	DET
ftr-413	1100	95	group	group	NOUN
ftr-413	1100	96	are	be	AUX
ftr-413	1100	97	subject	subject	ADJ
ftr-413	1100	98	to	to	ADP
ftr-413	1100	99	reduction	reduction	NOUN
ftr-413	1100	100	.	.	PUNCT
ftr-413	1101	1	generally	generally	ADV
ftr-413	1101	2	effective	effective	ADJ
ftr-413	1101	3	8/29/03	8/29/03	NUM
ftr-413	1101	4	.	.	PUNCT
ftr-413	1102	1	b.	b.	PROPN
ftr-413	1102	2	temporary	temporary	ADJ
ftr-413	1102	3	and	and	CCONJ
ftr-413	1102	4	proposed	propose	VERB
ftr-413	1102	5	regulations	regulation	NOUN
ftr-413	1102	6	address	address	NOUN
ftr-413	1102	7	issues	issue	NOUN
ftr-413	1102	8	related	relate	VERB
ftr-413	1102	9	to	to	ADP
ftr-413	1102	10	§	§	PROPN
ftr-413	1102	11	1245	1245	NUM
ftr-413	1102	12	,	,	PUNCT
ftr-413	1102	13	the	the	DET
ftr-413	1102	14	§	§	PROPN
ftr-413	1102	15	1.1502	1.1502	NUM
ftr-413	1102	16	-	-	SYM
ftr-413	1102	17	13	13	NUM
ftr-413	1102	18	matching	matching	NOUN
ftr-413	1102	19	rules	rule	NOUN
ftr-413	1102	20	and	and	CCONJ
ftr-413	1102	21	excess	excess	ADJ
ftr-413	1102	22	loss	loss	NOUN
ftr-413	1102	23	accounts	account	NOUN
ftr-413	1102	24	.	.	PUNCT
ftr-413	1103	1	t.d	t.d	PROPN
ftr-413	1103	2	.	.	PROPN
ftr-413	1103	3	9117	9117	NUM
ftr-413	1103	4	,	,	PUNCT
ftr-413	1103	5	guidance	guidance	NOUN
ftr-413	1103	6	under	under	ADP
ftr-413	1103	7	section	section	NOUN
ftr-413	1103	8	1502	1502	NUM
ftr-413	1103	9	;	;	PUNCT
ftr-413	1103	10	application	application	NOUN
ftr-413	1103	11	of	of	ADP
ftr-413	1103	12	section	section	NOUN
ftr-413	1103	13	108	108	NUM
ftr-413	1103	14	to	to	ADP
ftr-413	1103	15	members	member	NOUN
ftr-413	1103	16	of	of	ADP
ftr-413	1103	17	a	a	DET
ftr-413	1103	18	consolidated	consolidated	ADJ
ftr-413	1103	19	group	group	NOUN
ftr-413	1103	20	,	,	PUNCT
ftr-413	1103	21	69	69	NUM
ftr-413	1103	22	f.r	f.r	PROPN
ftr-413	1103	23	.	.	PROPN
ftr-413	1103	24	12069	12069	NUM
ftr-413	1103	25	-	-	SYM
ftr-413	1103	26	01	01	NUM
ftr-413	1103	27	(	(	PUNCT
ftr-413	1103	28	3/15/04	3/15/04	NUM
ftr-413	1103	29	)	)	PUNCT
ftr-413	1103	30	;	;	PUNCT
ftr-413	1103	31	reg167265	reg167265	NOUN
ftr-413	1103	32	,	,	PUNCT
ftr-413	1103	33	guidance	guidance	NOUN
ftr-413	1103	34	under	under	ADP
ftr-413	1103	35	section	section	NOUN
ftr-413	1103	36	1502	1502	NUM
ftr-413	1103	37	;	;	PUNCT
ftr-413	1103	38	application	application	NOUN
ftr-413	1103	39	of	of	ADP
ftr-413	1103	40	section	section	NOUN
ftr-413	1103	41	108	108	NUM
ftr-413	1103	42	to	to	ADP
ftr-413	1103	43	members	member	NOUN
ftr-413	1103	44	of	of	ADP
ftr-413	1103	45	a	a	DET
ftr-413	1103	46	consolidated	consolidated	ADJ
ftr-413	1103	47	group	group	NOUN
ftr-413	1103	48	;	;	PUNCT
ftr-413	1103	49	computation	computation	NOUN
ftr-413	1103	50	of	of	ADP
ftr-413	1103	51	taxable	taxable	ADJ
ftr-413	1103	52	income	income	NOUN
ftr-413	1103	53	when	when	SCONJ
ftr-413	1103	54	section	section	NOUN
ftr-413	1103	55	108	108	NUM
ftr-413	1103	56	applies	apply	VERB
ftr-413	1103	57	to	to	ADP
ftr-413	1103	58	a	a	DET
ftr-413	1103	59	member	member	NOUN
ftr-413	1103	60	of	of	ADP
ftr-413	1103	61	a	a	DET
ftr-413	1103	62	consolidated	consolidated	ADJ
ftr-413	1103	63	group	group	NOUN
ftr-413	1103	64	,	,	PUNCT
ftr-413	1103	65	69	69	NUM
ftr-413	1103	66	f.r	f.r	PROPN
ftr-413	1103	67	.	.	PROPN
ftr-413	1103	68	12091	12091	NUM
ftr-413	1103	69	-	-	SYM
ftr-413	1103	70	01	01	NUM
ftr-413	1103	71	(	(	PUNCT
ftr-413	1103	72	3/15/04	3/15/04	NUM
ftr-413	1103	73	)	)	PUNCT
ftr-413	1103	74	.	.	PUNCT
ftr-413	1104	1	the	the	DET
ftr-413	1104	2	temporary	temporary	ADJ
ftr-413	1104	3	and	and	CCONJ
ftr-413	1104	4	proposed	propose	VERB
ftr-413	1104	5	regulations	regulation	NOUN
ftr-413	1104	6	provide	provide	VERB
ftr-413	1104	7	rules	rule	NOUN
ftr-413	1104	8	to	to	PART
ftr-413	1104	9	preclude	preclude	VERB
ftr-413	1104	10	inclusion	inclusion	NOUN
ftr-413	1104	11	in	in	ADP
ftr-413	1104	12	consolidated	consolidated	ADJ
ftr-413	1104	13	taxable	taxable	ADJ
ftr-413	1104	14	income	income	NOUN
ftr-413	1104	15	amounts	amount	NOUN
ftr-413	1104	16	reflecting	reflect	VERB
ftr-413	1104	17	previously	previously	ADV
ftr-413	1104	18	excluded	exclude	VERB
ftr-413	1104	19	cod	cod	NOUN
ftr-413	1104	20	income	income	NOUN
ftr-413	1104	21	more	more	ADV
ftr-413	1104	22	than	than	ADP
ftr-413	1104	23	once	once	ADV
ftr-413	1104	24	,	,	PUNCT
ftr-413	1104	25	albeit	albeit	SCONJ
ftr-413	1104	26	as	as	ADP
ftr-413	1104	27	ordinary	ordinary	ADJ
ftr-413	1104	28	income	income	NOUN
ftr-413	1104	29	where	where	SCONJ
ftr-413	1104	30	attributable	attributable	ADJ
ftr-413	1104	31	to	to	ADP
ftr-413	1104	32	§	§	PROPN
ftr-413	1104	33	1245	1245	NUM
ftr-413	1104	34	property	property	NOUN
ftr-413	1104	35	.	.	PUNCT
ftr-413	1105	1	they	they	PRON
ftr-413	1105	2	also	also	ADV
ftr-413	1105	3	provide	provide	VERB
ftr-413	1105	4	that	that	SCONJ
ftr-413	1105	5	if	if	SCONJ
ftr-413	1105	6	the	the	DET
ftr-413	1105	7	basis	basis	NOUN
ftr-413	1105	8	of	of	ADP
ftr-413	1105	9	an	an	DET
ftr-413	1105	10	intercompany	intercompany	NOUN
ftr-413	1105	11	obligation	obligation	NOUN
ftr-413	1105	12	held	hold	VERB
ftr-413	1105	13	by	by	ADP
ftr-413	1105	14	a	a	DET
ftr-413	1105	15	creditor	creditor	NOUN
ftr-413	1105	16	member	member	NOUN
ftr-413	1105	17	is	be	AUX
ftr-413	1105	18	reduced	reduce	VERB
ftr-413	1105	19	in	in	ADP
ftr-413	1105	20	respect	respect	NOUN
ftr-413	1105	21	of	of	ADP
ftr-413	1105	22	excluded	exclude	VERB
ftr-413	1105	23	cod	cod	NOUN
ftr-413	1105	24	income	income	NOUN
ftr-413	1105	25	,	,	PUNCT
ftr-413	1105	26	reg	reg	NOUN
ftr-413	1105	27	.	.	PUNCT
ftr-413	1106	1	§	§	PROPN
ftr-413	1106	2	1.1502	1.1502	NUM
ftr-413	1106	3	-	-	PUNCT
ftr-413	1106	4	13(c)(6)(i	13(c)(6)(i	NUM
ftr-413	1106	5	)	)	PUNCT
ftr-413	1106	6	will	will	AUX
ftr-413	1106	7	not	not	PART
ftr-413	1106	8	apply	apply	VERB
ftr-413	1106	9	to	to	PART
ftr-413	1106	10	exclude	exclude	VERB
ftr-413	1106	11	income	income	NOUN
ftr-413	1106	12	of	of	ADP
ftr-413	1106	13	the	the	DET
ftr-413	1106	14	creditor	creditor	NOUN
ftr-413	1106	15	member	member	NOUN
ftr-413	1106	16	attributable	attributable	ADJ
ftr-413	1106	17	to	to	ADP
ftr-413	1106	18	the	the	DET
ftr-413	1106	19	basis	basis	NOUN
ftr-413	1106	20	reduction	reduction	NOUN
ftr-413	1106	21	.	.	PUNCT
ftr-413	1107	1	the	the	DET
ftr-413	1107	2	proposed	propose	VERB
ftr-413	1107	3	regulations	regulation	NOUN
ftr-413	1107	4	include	include	VERB
ftr-413	1107	5	rules	rule	NOUN
ftr-413	1107	6	for	for	ADP
ftr-413	1107	7	the	the	DET
ftr-413	1107	8	computation	computation	NOUN
ftr-413	1107	9	of	of	ADP
ftr-413	1107	10	that	that	DET
ftr-413	1107	11	portion	portion	NOUN
ftr-413	1107	12	of	of	ADP
ftr-413	1107	13	an	an	DET
ftr-413	1107	14	excess	excess	ADJ
ftr-413	1107	15	loss	loss	NOUN
ftr-413	1107	16	account	account	NOUN
ftr-413	1107	17	that	that	PRON
ftr-413	1107	18	must	must	AUX
ftr-413	1107	19	be	be	AUX
ftr-413	1107	20	taken	take	VERB
ftr-413	1107	21	into	into	ADP
ftr-413	1107	22	income	income	NOUN
ftr-413	1107	23	,	,	PUNCT
ftr-413	1107	24	as	as	ADV
ftr-413	1107	25	well	well	ADV
ftr-413	1107	26	as	as	ADP
ftr-413	1107	27	its	its	PRON
ftr-413	1107	28	timing	timing	NOUN
ftr-413	1107	29	.	.	PUNCT
ftr-413	1108	1	2	2	X
ftr-413	1108	2	.	.	X
ftr-413	1108	3	consolidated	consolidated	ADJ
ftr-413	1108	4	return	return	NOUN
ftr-413	1108	5	regulations	regulation	NOUN
ftr-413	1108	6	may	may	AUX
ftr-413	1108	7	prescribe	prescribe	VERB
ftr-413	1108	8	results	result	NOUN
ftr-413	1108	9	for	for	ADP
ftr-413	1108	10	corporations	corporation	NOUN
ftr-413	1108	11	filing	file	VERB
ftr-413	1108	12	consolidated	consolidated	ADJ
ftr-413	1108	13	returns	return	NOUN
ftr-413	1108	14	different	different	ADJ
ftr-413	1108	15	from	from	ADP
ftr-413	1108	16	the	the	DET
ftr-413	1108	17	results	result	NOUN
ftr-413	1108	18	for	for	ADP
ftr-413	1108	19	corporations	corporation	NOUN
ftr-413	1108	20	filing	file	VERB
ftr-413	1108	21	separate	separate	ADJ
ftr-413	1108	22	returns	return	NOUN
ftr-413	1108	23	.	.	PUNCT
ftr-413	1109	1	but	but	CCONJ
ftr-413	1109	2	if	if	SCONJ
ftr-413	1109	3	the	the	DET
ftr-413	1109	4	rite	rite	ADJ
ftr-413	1109	5	aid	aid	NOUN
ftr-413	1109	6	holding	hold	VERB
ftr-413	1109	7	is	be	AUX
ftr-413	1109	8	not	not	PART
ftr-413	1109	9	changed	change	VERB
ftr-413	1109	10	,	,	PUNCT
ftr-413	1109	11	what	what	PRON
ftr-413	1109	12	does	do	AUX
ftr-413	1109	13	this	this	DET
ftr-413	1109	14	provision	provision	NOUN
ftr-413	1109	15	mean	mean	VERB
ftr-413	1109	16	?	?	PUNCT
ftr-413	1110	1	section	section	NOUN
ftr-413	1110	2	844(a	844(a	PROPN
ftr-413	1110	3	)	)	PUNCT
ftr-413	1110	4	of	of	ADP
ftr-413	1110	5	the	the	DET
ftr-413	1110	6	american	american	ADJ
ftr-413	1110	7	jobs	jobs	PROPN
ftr-413	1110	8	creation	creation	PROPN
ftr-413	1110	9	act	act	NOUN
ftr-413	1110	10	of	of	ADP
ftr-413	1110	11	2004	2004	NUM
ftr-413	1110	12	amends	amend	NOUN
ftr-413	1110	13	§	§	PROPN
ftr-413	1110	14	1502	1502	NUM
ftr-413	1110	15	by	by	ADP
ftr-413	1110	16	providing	provide	VERB
ftr-413	1110	17	that	that	SCONJ
ftr-413	1110	18	the	the	DET
ftr-413	1110	19	consolidated	consolidated	ADJ
ftr-413	1110	20	return	return	NOUN
ftr-413	1110	21	regulations	regulation	NOUN
ftr-413	1110	22	may	may	AUX
ftr-413	1110	23	contain	contain	VERB
ftr-413	1110	24	“	"	PUNCT
ftr-413	1110	25	rules	rule	NOUN
ftr-413	1110	26	that	that	PRON
ftr-413	1110	27	are	be	AUX
ftr-413	1110	28	different	different	ADJ
ftr-413	1110	29	from	from	ADP
ftr-413	1110	30	the	the	DET
ftr-413	1110	31	provisions	provision	NOUN
ftr-413	1110	32	of	of	ADP
ftr-413	1110	33	92	92	NUM
ftr-413	1110	34	florida	florida	PROPN
ftr-413	1110	35	tax	tax	NOUN
ftr-413	1110	36	review	review	NOUN
ftr-413	1111	1	[	[	X
ftr-413	1111	2	vol.7	vol.7	NOUN
ftr-413	1111	3	:	:	PUNCT
ftr-413	1111	4	si	si	PROPN
ftr-413	1111	5	chapter	chapter	NOUN
ftr-413	1111	6	1	1	NUM
ftr-413	1111	7	that	that	PRON
ftr-413	1111	8	would	would	AUX
ftr-413	1111	9	apply	apply	VERB
ftr-413	1111	10	if	if	SCONJ
ftr-413	1111	11	such	such	ADJ
ftr-413	1111	12	corporations	corporation	NOUN
ftr-413	1111	13	filed	file	VERB
ftr-413	1111	14	separate	separate	ADJ
ftr-413	1111	15	returns	return	NOUN
ftr-413	1111	16	.	.	PUNCT
ftr-413	1111	17	”	"	PUNCT
ftr-413	1112	1	section	section	NOUN
ftr-413	1112	2	844(b	844(b	NOUN
ftr-413	1112	3	)	)	PUNCT
ftr-413	1112	4	of	of	ADP
ftr-413	1112	5	the	the	DET
ftr-413	1112	6	american	american	ADJ
ftr-413	1112	7	jobs	jobs	PROPN
ftr-413	1112	8	creation	creation	PROPN
ftr-413	1112	9	act	act	NOUN
ftr-413	1112	10	of	of	ADP
ftr-413	1112	11	2004	2004	NUM
ftr-413	1112	12	provides	provide	VERB
ftr-413	1112	13	that	that	SCONJ
ftr-413	1112	14	“	"	PUNCT
ftr-413	1112	15	[	[	X
ftr-413	1112	16	n]otwithstanding	n]otwithstande	VERB
ftr-413	1112	17	the	the	DET
ftr-413	1112	18	amendment	amendment	NOUN
ftr-413	1112	19	made	make	VERB
ftr-413	1112	20	by	by	ADP
ftr-413	1112	21	subsection	subsection	NOUN
ftr-413	1112	22	(	(	PUNCT
ftr-413	1112	23	a	a	NOUN
ftr-413	1112	24	)	)	PUNCT
ftr-413	1112	25	,	,	PUNCT
ftr-413	1112	26	the	the	DET
ftr-413	1112	27	internal	internal	ADJ
ftr-413	1112	28	revenue	revenue	NOUN
ftr-413	1112	29	code	code	NOUN
ftr-413	1112	30	of	of	ADP
ftr-413	1112	31	1986	1986	NUM
ftr-413	1112	32	shall	shall	AUX
ftr-413	1112	33	be	be	AUX
ftr-413	1112	34	construed	construe	VERB
ftr-413	1112	35	by	by	ADP
ftr-413	1112	36	treating	treat	VERB
ftr-413	1112	37	treasury	treasury	NOUN
ftr-413	1112	38	regulation	regulation	NOUN
ftr-413	1112	39	§	§	PROPN
ftr-413	1112	40	1.1502	1.1502	NUM
ftr-413	1112	41	-	-	SYM
ftr-413	1112	42	20(c)(1)(iii	20(c)(1)(iii	NUM
ftr-413	1112	43	)	)	PUNCT
ftr-413	1112	44	(	(	PUNCT
ftr-413	1112	45	as	as	ADP
ftr-413	1112	46	in	in	ADP
ftr-413	1112	47	effect	effect	NOUN
ftr-413	1112	48	on	on	ADP
ftr-413	1112	49	january	january	PROPN
ftr-413	1112	50	1	1	NUM
ftr-413	1112	51	,	,	PUNCT
ftr-413	1112	52	2001	2001	NUM
ftr-413	1112	53	)	)	PUNCT
ftr-413	1112	54	as	as	ADP
ftr-413	1112	55	being	be	AUX
ftr-413	1112	56	inapplicable	inapplicable	ADJ
ftr-413	1112	57	to	to	ADP
ftr-413	1112	58	the	the	DET
ftr-413	1112	59	factual	factual	ADJ
ftr-413	1112	60	situation	situation	NOUN
ftr-413	1112	61	in	in	ADP
ftr-413	1112	62	rite	rite	ADJ
ftr-413	1112	63	aid	aid	NOUN
ftr-413	1112	64	corporation	corporation	NOUN
ftr-413	1112	65	and	and	CCONJ
ftr-413	1112	66	subsidiary	subsidiary	NOUN
ftr-413	1112	67	corporations	corporation	NOUN
ftr-413	1112	68	v.	v.	ADP
ftr-413	1112	69	united	united	PROPN
ftr-413	1112	70	states	states	PROPN
ftr-413	1112	71	,	,	PUNCT
ftr-413	1112	72	255	255	NUM
ftr-413	1112	73	f.3d	f.3d	NUM
ftr-413	1112	74	1357	1357	NUM
ftr-413	1113	1	(	(	PUNCT
ftr-413	1113	2	fed	fed	PROPN
ftr-413	1113	3	.	.	PUNCT
ftr-413	1113	4	cir	cir	PROPN
ftr-413	1113	5	.	.	PROPN
ftr-413	1113	6	2001	2001	NUM
ftr-413	1113	7	)	)	PUNCT
ftr-413	1113	8	.	.	PUNCT
ftr-413	1113	9	”	"	PUNCT
ftr-413	1114	1	3	3	NUM
ftr-413	1114	2	.	.	X
ftr-413	1115	1	the	the	DET
ftr-413	1115	2	definition	definition	NOUN
ftr-413	1115	3	of	of	ADP
ftr-413	1115	4	“	"	PUNCT
ftr-413	1115	5	controlled	control	VERB
ftr-413	1115	6	group	group	NOUN
ftr-413	1115	7	”	"	PUNCT
ftr-413	1115	8	is	be	AUX
ftr-413	1115	9	expanded	expand	VERB
ftr-413	1115	10	.	.	PUNCT
ftr-413	1116	1	section	section	NOUN
ftr-413	1116	2	900	900	NUM
ftr-413	1116	3	of	of	ADP
ftr-413	1116	4	the	the	DET
ftr-413	1116	5	american	american	ADJ
ftr-413	1116	6	jobs	jobs	PROPN
ftr-413	1116	7	creation	creation	PROPN
ftr-413	1116	8	act	act	NOUN
ftr-413	1116	9	of	of	ADP
ftr-413	1116	10	2004	2004	NUM
ftr-413	1116	11	amends	amend	NOUN
ftr-413	1116	12	§	§	PROPN
ftr-413	1116	13	1563	1563	NUM
ftr-413	1116	14	to	to	PART
ftr-413	1116	15	expand	expand	VERB
ftr-413	1116	16	the	the	DET
ftr-413	1116	17	definition	definition	NOUN
ftr-413	1116	18	of	of	ADP
ftr-413	1116	19	controlled	control	VERB
ftr-413	1116	20	group	group	NOUN
ftr-413	1116	21	of	of	ADP
ftr-413	1116	22	corporations	corporation	NOUN
ftr-413	1116	23	for	for	ADP
ftr-413	1116	24	purposes	purpose	NOUN
ftr-413	1116	25	of	of	ADP
ftr-413	1116	26	multiple	multiple	ADJ
ftr-413	1116	27	use	use	NOUN
ftr-413	1116	28	of	of	ADP
ftr-413	1116	29	the	the	DET
ftr-413	1116	30	lower	low	ADJ
ftr-413	1116	31	tax	tax	NOUN
ftr-413	1116	32	rates	rate	NOUN
ftr-413	1116	33	on	on	ADP
ftr-413	1116	34	the	the	DET
ftr-413	1116	35	first	first	ADJ
ftr-413	1116	36	$	$	SYM
ftr-413	1116	37	75,000	75,000	NUM
ftr-413	1116	38	of	of	ADP
ftr-413	1116	39	taxable	taxable	ADJ
ftr-413	1116	40	income	income	NOUN
ftr-413	1116	41	.	.	PUNCT
ftr-413	1117	1	the	the	DET
ftr-413	1117	2	requirement	requirement	NOUN
ftr-413	1117	3	that	that	SCONJ
ftr-413	1117	4	80	80	NUM
ftr-413	1117	5	percent	percent	NOUN
ftr-413	1117	6	of	of	ADP
ftr-413	1117	7	the	the	DET
ftr-413	1117	8	stock	stock	NOUN
ftr-413	1117	9	be	be	AUX
ftr-413	1117	10	owned	own	VERB
ftr-413	1117	11	by	by	ADP
ftr-413	1117	12	5	5	NUM
ftr-413	1117	13	or	or	CCONJ
ftr-413	1117	14	fewer	few	ADJ
ftr-413	1117	15	shareholders	shareholder	NOUN
ftr-413	1117	16	has	have	AUX
ftr-413	1117	17	been	be	AUX
ftr-413	1117	18	eliminated	eliminate	VERB
ftr-413	1117	19	.	.	PUNCT
ftr-413	1118	1	4	4	X
ftr-413	1118	2	.	.	X
ftr-413	1118	3	loss	loss	NOUN
ftr-413	1118	4	limitation	limitation	NOUN
ftr-413	1118	5	rules	rule	NOUN
ftr-413	1118	6	are	be	AUX
ftr-413	1118	7	provided	provide	VERB
ftr-413	1118	8	in	in	ADP
ftr-413	1118	9	temporary	temporary	ADJ
ftr-413	1118	10	and	and	CCONJ
ftr-413	1118	11	proposed	proposed	ADJ
ftr-413	1118	12	regulations	regulation	NOUN
ftr-413	1118	13	.	.	PUNCT
ftr-413	1119	1	t.d	t.d	PROPN
ftr-413	1119	2	.	.	PROPN
ftr-413	1119	3	9118	9118	NUM
ftr-413	1119	4	,	,	PUNCT
ftr-413	1119	5	loss	loss	NOUN
ftr-413	1119	6	limitation	limitation	NOUN
ftr-413	1119	7	rules	rule	NOUN
ftr-413	1119	8	,	,	PUNCT
ftr-413	1119	9	69	69	NUM
ftr-413	1119	10	f.r	f.r	PROPN
ftr-413	1119	11	.	.	PROPN
ftr-413	1119	12	12799	12799	NUM
ftr-413	1119	13	-	-	SYM
ftr-413	1119	14	01	01	NUM
ftr-413	1119	15	(	(	PUNCT
ftr-413	1119	16	3/18/04	3/18/04	NUM
ftr-413	1119	17	)	)	PUNCT
ftr-413	1119	18	;	;	PUNCT
ftr-413	1119	19	reg-153172	reg-153172	NOUN
ftr-413	1119	20	-	-	PUNCT
ftr-413	1119	21	03	03	NUM
ftr-413	1119	22	,	,	PUNCT
ftr-413	1119	23	loss	loss	NOUN
ftr-413	1119	24	limitation	limitation	NOUN
ftr-413	1119	25	rules	rule	NOUN
ftr-413	1119	26	,	,	PUNCT
ftr-413	1119	27	69	69	NUM
ftr-413	1119	28	f.r	f.r	NOUN
ftr-413	1119	29	.	.	PROPN
ftr-413	1119	30	12811	12811	NUM
ftr-413	1119	31	-	-	SYM
ftr-413	1119	32	01	01	NUM
ftr-413	1119	33	(	(	PUNCT
ftr-413	1119	34	3/18/04	3/18/04	NUM
ftr-413	1119	35	)	)	PUNCT
ftr-413	1119	36	.	.	PUNCT
ftr-413	1120	1	temporary	temporary	ADJ
ftr-413	1120	2	regulation	regulation	NOUN
ftr-413	1120	3	amendments	amendment	NOUN
ftr-413	1120	4	relate	relate	VERB
ftr-413	1120	5	to	to	ADP
ftr-413	1120	6	the	the	DET
ftr-413	1120	7	deductibility	deductibility	NOUN
ftr-413	1120	8	of	of	ADP
ftr-413	1120	9	losses	loss	NOUN
ftr-413	1120	10	under	under	ADP
ftr-413	1120	11	the	the	DET
ftr-413	1120	12	temporary	temporary	ADJ
ftr-413	1120	13	regulations	regulation	NOUN
ftr-413	1120	14	under	under	ADP
ftr-413	1120	15	§	§	PROPN
ftr-413	1120	16	337(d	337(d	PROPN
ftr-413	1120	17	)	)	PUNCT
ftr-413	1120	18	and	and	CCONJ
ftr-413	1120	19	the	the	DET
ftr-413	1120	20	anti	anti	ADJ
ftr-413	1120	21	-	-	ADJ
ftr-413	1120	22	duplication	duplication	ADJ
ftr-413	1120	23	temporary	temporary	ADJ
ftr-413	1120	24	consolidated	consolidated	ADJ
ftr-413	1120	25	returns	return	NOUN
ftr-413	1120	26	regulations	regulation	NOUN
ftr-413	1120	27	relating	relate	VERB
ftr-413	1120	28	to	to	ADP
ftr-413	1120	29	the	the	DET
ftr-413	1120	30	claiming	claiming	NOUN
ftr-413	1120	31	of	of	ADP
ftr-413	1120	32	a	a	DET
ftr-413	1120	33	worthless	worthless	ADJ
ftr-413	1120	34	stock	stock	NOUN
ftr-413	1120	35	deduction	deduction	NOUN
ftr-413	1120	36	with	with	ADP
ftr-413	1120	37	respect	respect	NOUN
ftr-413	1120	38	to	to	ADP
ftr-413	1120	39	a	a	DET
ftr-413	1120	40	subsidiary	subsidiary	NOUN
ftr-413	1120	41	’s	’s	PART
ftr-413	1120	42	stock	stock	NOUN
ftr-413	1120	43	.	.	PUNCT
ftr-413	1121	1	the	the	DET
ftr-413	1121	2	proposed	propose	VERB
ftr-413	1121	3	regulations	regulation	NOUN
ftr-413	1121	4	crossreference	crossreference	VERB
ftr-413	1121	5	the	the	DET
ftr-413	1121	6	temporary	temporary	ADJ
ftr-413	1121	7	regulations	regulation	NOUN
ftr-413	1121	8	.	.	PUNCT
ftr-413	1122	1	a.	a.	NOUN
ftr-413	1122	2	basis	basis	NOUN
ftr-413	1122	3	disconformity	disconformity	NOUN
ftr-413	1122	4	method	method	NOUN
ftr-413	1122	5	will	will	AUX
ftr-413	1122	6	be	be	AUX
ftr-413	1122	7	permitted	permit	VERB
ftr-413	1122	8	.	.	PUNCT
ftr-413	1123	1	notice	notice	VERB
ftr-413	1123	2	2004	2004	NUM
ftr-413	1123	3	-	-	SYM
ftr-413	1123	4	58	58	NUM
ftr-413	1123	5	,	,	PUNCT
ftr-413	1123	6	2004	2004	NUM
ftr-413	1123	7	-	-	SYM
ftr-413	1123	8	39	39	NUM
ftr-413	1123	9	i.r.b	i.r.b	NOUN
ftr-413	1123	10	.	.	PUNCT
ftr-413	1124	1	520	520	NUM
ftr-413	1124	2	(	(	PUNCT
ftr-413	1124	3	8/25/04	8/25/04	NUM
ftr-413	1124	4	)	)	PUNCT
ftr-413	1124	5	.	.	PUNCT
ftr-413	1125	1	the	the	DET
ftr-413	1125	2	irs	irs	PROPN
ftr-413	1125	3	will	will	AUX
ftr-413	1125	4	permit	permit	VERB
ftr-413	1125	5	taxpayers	taxpayer	NOUN
ftr-413	1125	6	to	to	PART
ftr-413	1125	7	use	use	VERB
ftr-413	1125	8	the	the	DET
ftr-413	1125	9	basis	basis	NOUN
ftr-413	1125	10	disconformity	disconformity	NOUN
ftr-413	1125	11	method	method	NOUN
ftr-413	1125	12	or	or	CCONJ
ftr-413	1125	13	other	other	ADJ
ftr-413	1125	14	methods	method	NOUN
ftr-413	1125	15	,	,	PUNCT
ftr-413	1125	16	e.g.	e.g.	ADV
ftr-413	1125	17	,	,	PUNCT
ftr-413	1125	18	tracing	trace	VERB
ftr-413	1125	19	,	,	PUNCT
ftr-413	1125	20	for	for	ADP
ftr-413	1125	21	determining	determine	VERB
ftr-413	1125	22	the	the	DET
ftr-413	1125	23	amount	amount	NOUN
ftr-413	1125	24	of	of	ADP
ftr-413	1125	25	stock	stock	NOUN
ftr-413	1125	26	loss	loss	NOUN
ftr-413	1125	27	or	or	CCONJ
ftr-413	1125	28	basis	basis	NOUN
ftr-413	1125	29	that	that	PRON
ftr-413	1125	30	is	be	AUX
ftr-413	1125	31	not	not	PART
ftr-413	1125	32	attributable	attributable	ADJ
ftr-413	1125	33	to	to	ADP
ftr-413	1125	34	the	the	DET
ftr-413	1125	35	recognition	recognition	NOUN
ftr-413	1125	36	of	of	ADP
ftr-413	1125	37	built	build	VERB
ftr-413	1125	38	-	-	PUNCT
ftr-413	1125	39	in	in	ADP
ftr-413	1125	40	gain	gain	NOUN
ftr-413	1125	41	on	on	ADP
ftr-413	1125	42	the	the	DET
ftr-413	1125	43	disposition	disposition	NOUN
ftr-413	1125	44	of	of	ADP
ftr-413	1125	45	an	an	DET
ftr-413	1125	46	asset	asset	NOUN
ftr-413	1125	47	;	;	PUNCT
ftr-413	1125	48	such	such	ADJ
ftr-413	1125	49	stock	stock	NOUN
ftr-413	1125	50	loss	loss	NOUN
ftr-413	1125	51	will	will	AUX
ftr-413	1125	52	be	be	AUX
ftr-413	1125	53	allowed	allow	VERB
ftr-413	1125	54	.	.	PUNCT
ftr-413	1126	1	such	such	ADJ
ftr-413	1126	2	amount	amount	NOUN
ftr-413	1126	3	of	of	ADP
ftr-413	1126	4	stock	stock	NOUN
ftr-413	1126	5	loss	loss	NOUN
ftr-413	1126	6	will	will	AUX
ftr-413	1126	7	not	not	PART
ftr-413	1126	8	be	be	AUX
ftr-413	1126	9	disallowed	disallow	VERB
ftr-413	1126	10	and	and	CCONJ
ftr-413	1126	11	such	such	ADJ
ftr-413	1126	12	amount	amount	NOUN
ftr-413	1126	13	of	of	ADP
ftr-413	1126	14	subsidiary	subsidiary	ADJ
ftr-413	1126	15	stock	stock	NOUN
ftr-413	1126	16	basis	basis	NOUN
ftr-413	1126	17	will	will	AUX
ftr-413	1126	18	not	not	PART
ftr-413	1126	19	be	be	AUX
ftr-413	1126	20	reduced	reduce	VERB
ftr-413	1126	21	.	.	PUNCT
ftr-413	1127	1	b.	b.	PROPN
ftr-413	1127	2	regulations	regulation	NOUN
ftr-413	1127	3	are	be	AUX
ftr-413	1127	4	now	now	ADV
ftr-413	1127	5	final	final	ADJ
ftr-413	1127	6	.	.	PUNCT
ftr-413	1128	1	t.d	t.d	PROPN
ftr-413	1128	2	.	.	PROPN
ftr-413	1128	3	9187	9187	NUM
ftr-413	1128	4	,	,	PUNCT
ftr-413	1128	5	loss	loss	NOUN
ftr-413	1128	6	limitation	limitation	NOUN
ftr-413	1128	7	rules	rule	NOUN
ftr-413	1128	8	,	,	PUNCT
ftr-413	1128	9	70	70	NUM
ftr-413	1128	10	f.r	f.r	PROPN
ftr-413	1128	11	.	.	PROPN
ftr-413	1128	12	10319	10319	NUM
ftr-413	1128	13	-	-	SYM
ftr-413	1128	14	01	01	NUM
ftr-413	1128	15	(	(	PUNCT
ftr-413	1128	16	3/3/05	3/3/05	NUM
ftr-413	1128	17	)	)	PUNCT
ftr-413	1128	18	.	.	PUNCT
ftr-413	1129	1	these	these	DET
ftr-413	1129	2	final	final	ADJ
ftr-413	1129	3	regulations	regulation	NOUN
ftr-413	1129	4	under	under	ADP
ftr-413	1129	5	§	§	PROPN
ftr-413	1129	6	§	§	PROPN
ftr-413	1129	7	337(d	337(d	PROPN
ftr-413	1129	8	)	)	PUNCT
ftr-413	1129	9	and	and	CCONJ
ftr-413	1129	10	1502	1502	NUM
ftr-413	1129	11	follow	follow	VERB
ftr-413	1129	12	the	the	DET
ftr-413	1129	13	rules	rule	NOUN
ftr-413	1129	14	described	describe	VERB
ftr-413	1129	15	in	in	ADP
ftr-413	1129	16	notice	notice	NOUN
ftr-413	1129	17	2004	2004	NUM
ftr-413	1129	18	-	-	SYM
ftr-413	1129	19	58	58	NUM
ftr-413	1129	20	.	.	PUNCT
ftr-413	1130	1	f.	f.	PROPN
ftr-413	1130	2	reorganizations	reorganization	NOUN
ftr-413	1130	3	1	1	NUM
ftr-413	1130	4	.	.	PUNCT
ftr-413	1130	5	notice	notice	VERB
ftr-413	1130	6	2004	2004	NUM
ftr-413	1130	7	-	-	SYM
ftr-413	1130	8	44	44	NUM
ftr-413	1130	9	,	,	PUNCT
ftr-413	1130	10	2004	2004	NUM
ftr-413	1130	11	-	-	SYM
ftr-413	1130	12	28	28	NUM
ftr-413	1130	13	i.r.b	i.r.b	NOUN
ftr-413	1130	14	.	.	PUNCT
ftr-413	1130	15	32	32	NUM
ftr-413	1130	16	(	(	PUNCT
ftr-413	1130	17	6/22/04	6/22/04	NUM
ftr-413	1130	18	)	)	PUNCT
ftr-413	1130	19	.	.	PUNCT
ftr-413	1131	1	this	this	DET
ftr-413	1131	2	notice	notice	NOUN
ftr-413	1131	3	requests	request	VERB
ftr-413	1131	4	comments	comment	NOUN
ftr-413	1131	5	on	on	ADP
ftr-413	1131	6	rev	rev	PROPN
ftr-413	1131	7	.	.	PROPN
ftr-413	1131	8	proc	proc	PROPN
ftr-413	1131	9	.	.	PUNCT
ftr-413	1132	1	81	81	NUM
ftr-413	1132	2	-	-	SYM
ftr-413	1132	3	70	70	NUM
ftr-413	1132	4	,	,	PUNCT
ftr-413	1132	5	1981	1981	NUM
ftr-413	1132	6	-	-	SYM
ftr-413	1132	7	2	2	NUM
ftr-413	1132	8	c.b	c.b	PROPN
ftr-413	1132	9	.	.	PROPN
ftr-413	1132	10	729	729	NUM
ftr-413	1132	11	,	,	PUNCT
ftr-413	1132	12	which	which	PRON
ftr-413	1132	13	sets	set	VERB
ftr-413	1132	14	forth	forth	ADP
ftr-413	1132	15	guidelines	guideline	NOUN
ftr-413	1132	16	on	on	ADP
ftr-413	1132	17	estimating	estimate	VERB
ftr-413	1132	18	the	the	DET
ftr-413	1132	19	basis	basis	NOUN
ftr-413	1132	20	of	of	ADP
ftr-413	1132	21	stock	stock	NOUN
ftr-413	1132	22	acquired	acquire	VERB
ftr-413	1132	23	by	by	ADP
ftr-413	1132	24	an	an	DET
ftr-413	1132	25	acquiring	acquire	VERB
ftr-413	1132	26	corporation	corporation	NOUN
ftr-413	1132	27	in	in	ADP
ftr-413	1132	28	a	a	DET
ftr-413	1132	29	b	b	NOUN
ftr-413	1132	30	reorganization	reorganization	NOUN
ftr-413	1132	31	.	.	PUNCT
ftr-413	1133	1	the	the	DET
ftr-413	1133	2	request	request	NOUN
ftr-413	1133	3	is	be	AUX
ftr-413	1133	4	prompted	prompt	VERB
ftr-413	1133	5	by	by	ADP
ftr-413	1133	6	concern	concern	NOUN
ftr-413	1133	7	that	that	SCONJ
ftr-413	1133	8	changes	change	VERB
ftr-413	1133	9	in	in	ADP
ftr-413	1133	10	the	the	DET
ftr-413	1133	11	marketplace	marketplace	NOUN
ftr-413	1133	12	since	since	SCONJ
ftr-413	1133	13	1981	1981	NUM
ftr-413	1133	14	,	,	PUNCT
ftr-413	1133	15	i.e.	i.e.	X
ftr-413	1133	16	,	,	PUNCT
ftr-413	1133	17	changes	change	NOUN
ftr-413	1133	18	in	in	ADP
ftr-413	1133	19	the	the	DET
ftr-413	1133	20	way	way	NOUN
ftr-413	1133	21	stock	stock	NOUN
ftr-413	1133	22	is	be	AUX
ftr-413	1133	23	held	hold	VERB
ftr-413	1133	24	today	today	NOUN
ftr-413	1133	25	,	,	PUNCT
ftr-413	1133	26	may	may	AUX
ftr-413	1133	27	prevent	prevent	VERB
ftr-413	1133	28	access	access	NOUN
ftr-413	1133	29	to	to	ADP
ftr-413	1133	30	the	the	DET
ftr-413	1133	31	information	information	NOUN
ftr-413	1133	32	necessary	necessary	ADJ
ftr-413	1133	33	to	to	PART
ftr-413	1133	34	determine	determine	VERB
ftr-413	1133	35	shareholders	shareholder	NOUN
ftr-413	1133	36	’	'	PUNCT
ftr-413	1133	37	bases	basis	NOUN
ftr-413	1133	38	in	in	ADP
ftr-413	1133	39	such	such	ADJ
ftr-413	1133	40	stock	stock	NOUN
ftr-413	1133	41	.	.	PUNCT
ftr-413	1134	1	2005	2005	NUM
ftr-413	1134	2	]	]	PUNCT
ftr-413	1134	3	recent	recent	ADJ
ftr-413	1134	4	developments	development	NOUN
ftr-413	1134	5	in	in	ADP
ftr-413	1134	6	federal	federal	ADJ
ftr-413	1134	7	income	income	NOUN
ftr-413	1134	8	taxation	taxation	NOUN
ftr-413	1134	9	93	93	NUM
ftr-413	1134	10	2	2	NUM
ftr-413	1134	11	.	.	PUNCT
ftr-413	1134	12	rev	rev	PROPN
ftr-413	1134	13	.	.	PROPN
ftr-413	1134	14	rul	rul	PROPN
ftr-413	1134	15	.	.	PUNCT
ftr-413	1134	16	2004	2004	NUM
ftr-413	1134	17	-	-	SYM
ftr-413	1134	18	78	78	NUM
ftr-413	1134	19	,	,	PUNCT
ftr-413	1134	20	2004	2004	NUM
ftr-413	1134	21	-	-	SYM
ftr-413	1134	22	31	31	NUM
ftr-413	1134	23	i.r.b	i.r.b	NOUN
ftr-413	1134	24	.	.	PUNCT
ftr-413	1134	25	108	108	NUM
ftr-413	1134	26	(	(	PUNCT
ftr-413	1134	27	7/13/04	7/13/04	NUM
ftr-413	1134	28	)	)	PUNCT
ftr-413	1134	29	.	.	PUNCT
ftr-413	1135	1	target	target	NOUN
ftr-413	1135	2	merges	merge	VERB
ftr-413	1135	3	into	into	ADP
ftr-413	1135	4	an	an	DET
ftr-413	1135	5	acquiring	acquire	VERB
ftr-413	1135	6	corporation	corporation	NOUN
ftr-413	1135	7	in	in	ADP
ftr-413	1135	8	an	an	DET
ftr-413	1135	9	a	a	DET
ftr-413	1135	10	reorganization	reorganization	NOUN
ftr-413	1135	11	,	,	PUNCT
ftr-413	1135	12	and	and	CCONJ
ftr-413	1135	13	in	in	ADP
ftr-413	1135	14	the	the	DET
ftr-413	1135	15	merger	merger	NOUN
ftr-413	1135	16	target	target	NOUN
ftr-413	1135	17	shareholders	shareholder	NOUN
ftr-413	1135	18	exchange	exchange	VERB
ftr-413	1135	19	their	their	PRON
ftr-413	1135	20	stock	stock	NOUN
ftr-413	1135	21	for	for	ADP
ftr-413	1135	22	common	common	ADJ
ftr-413	1135	23	stock	stock	NOUN
ftr-413	1135	24	in	in	ADP
ftr-413	1135	25	the	the	DET
ftr-413	1135	26	acquiring	acquire	VERB
ftr-413	1135	27	corporation	corporation	NOUN
ftr-413	1135	28	and	and	CCONJ
ftr-413	1135	29	holders	holder	NOUN
ftr-413	1135	30	of	of	ADP
ftr-413	1135	31	target	target	NOUN
ftr-413	1135	32	securities	security	NOUN
ftr-413	1135	33	exchange	exchange	VERB
ftr-413	1135	34	their	their	PRON
ftr-413	1135	35	target	target	NOUN
ftr-413	1135	36	debt	debt	NOUN
ftr-413	1135	37	for	for	ADP
ftr-413	1135	38	debt	debt	NOUN
ftr-413	1135	39	of	of	ADP
ftr-413	1135	40	the	the	DET
ftr-413	1135	41	acquiring	acquire	VERB
ftr-413	1135	42	corporation	corporation	NOUN
ftr-413	1135	43	.	.	PUNCT
ftr-413	1136	1	the	the	DET
ftr-413	1136	2	debt	debt	NOUN
ftr-413	1136	3	instruments	instrument	NOUN
ftr-413	1136	4	had	have	VERB
ftr-413	1136	5	two	two	NUM
ftr-413	1136	6	years	year	NOUN
ftr-413	1136	7	remaining	remain	VERB
ftr-413	1136	8	on	on	ADP
ftr-413	1136	9	their	their	PRON
ftr-413	1136	10	term	term	NOUN
ftr-413	1136	11	,	,	PUNCT
ftr-413	1136	12	and	and	CCONJ
ftr-413	1136	13	were	be	AUX
ftr-413	1136	14	identical	identical	ADJ
ftr-413	1136	15	except	except	SCONJ
ftr-413	1136	16	for	for	ADP
ftr-413	1136	17	the	the	DET
ftr-413	1136	18	interest	interest	NOUN
ftr-413	1136	19	rate	rate	NOUN
ftr-413	1136	20	.	.	PUNCT
ftr-413	1137	1	held	hold	VERB
ftr-413	1137	2	,	,	PUNCT
ftr-413	1137	3	the	the	DET
ftr-413	1137	4	debt	debt	NOUN
ftr-413	1137	5	is	be	AUX
ftr-413	1137	6	a	a	DET
ftr-413	1137	7	security	security	NOUN
ftr-413	1137	8	,	,	PUNCT
ftr-413	1137	9	which	which	PRON
ftr-413	1137	10	may	may	AUX
ftr-413	1137	11	be	be	AUX
ftr-413	1137	12	exchanged	exchange	VERB
ftr-413	1137	13	tax	tax	NOUN
ftr-413	1137	14	-	-	PUNCT
ftr-413	1137	15	free	free	ADJ
ftr-413	1137	16	under	under	ADP
ftr-413	1137	17	§	§	PROPN
ftr-413	1137	18	354	354	NUM
ftr-413	1137	19	.	.	PUNCT
ftr-413	1137	20	!	!	PUNCT
ftr-413	1138	1	query	query	VERB
ftr-413	1138	2	how	how	SCONJ
ftr-413	1138	3	reg	reg	ADJ
ftr-413	1138	4	.	.	PUNCT
ftr-413	1139	1	§	§	PROPN
ftr-413	1139	2	1.1001	1.1001	NUM
ftr-413	1139	3	-	-	SYM
ftr-413	1139	4	3	3	NUM
ftr-413	1139	5	applies	apply	VERB
ftr-413	1139	6	to	to	ADP
ftr-413	1139	7	what	what	PRON
ftr-413	1139	8	would	would	AUX
ftr-413	1139	9	be	be	AUX
ftr-413	1139	10	a	a	DET
ftr-413	1139	11	“	"	PUNCT
ftr-413	1139	12	significant	significant	ADJ
ftr-413	1139	13	modification	modification	NOUN
ftr-413	1139	14	”	"	PUNCT
ftr-413	1139	15	were	be	AUX
ftr-413	1139	16	this	this	DET
ftr-413	1139	17	exchange	exchange	NOUN
ftr-413	1139	18	of	of	ADP
ftr-413	1139	19	debt	debt	NOUN
ftr-413	1139	20	within	within	ADP
ftr-413	1139	21	a	a	DET
ftr-413	1139	22	single	single	ADJ
ftr-413	1139	23	corporation	corporation	NOUN
ftr-413	1139	24	?	?	PUNCT
ftr-413	1140	1	3	3	X
ftr-413	1140	2	.	.	X
ftr-413	1140	3	rev	rev	PROPN
ftr-413	1140	4	.	.	PROPN
ftr-413	1140	5	rul	rul	PROPN
ftr-413	1140	6	.	.	PUNCT
ftr-413	1140	7	2004	2004	NUM
ftr-413	1140	8	-	-	SYM
ftr-413	1140	9	83	83	NUM
ftr-413	1140	10	,	,	PUNCT
ftr-413	1140	11	2004	2004	NUM
ftr-413	1140	12	-	-	SYM
ftr-413	1140	13	32	32	NUM
ftr-413	1140	14	i.r.b	i.r.b	NOUN
ftr-413	1140	15	.	.	PUNCT
ftr-413	1141	1	157	157	NUM
ftr-413	1141	2	(	(	PUNCT
ftr-413	1141	3	7/16/04	7/16/04	NUM
ftr-413	1141	4	)	)	PUNCT
ftr-413	1141	5	.	.	PUNCT
ftr-413	1142	1	if	if	SCONJ
ftr-413	1142	2	,	,	PUNCT
ftr-413	1142	3	pursuant	pursuant	ADJ
ftr-413	1142	4	to	to	ADP
ftr-413	1142	5	an	an	DET
ftr-413	1142	6	integrated	integrate	VERB
ftr-413	1142	7	plan	plan	NOUN
ftr-413	1142	8	,	,	PUNCT
ftr-413	1142	9	a	a	DET
ftr-413	1142	10	parent	parent	NOUN
ftr-413	1142	11	corporation	corporation	NOUN
ftr-413	1142	12	sells	sell	VERB
ftr-413	1142	13	the	the	DET
ftr-413	1142	14	stock	stock	NOUN
ftr-413	1142	15	of	of	ADP
ftr-413	1142	16	a	a	DET
ftr-413	1142	17	wholly	wholly	ADV
ftr-413	1142	18	owned	own	VERB
ftr-413	1142	19	subsidiary	subsidiary	NOUN
ftr-413	1142	20	for	for	ADP
ftr-413	1142	21	cash	cash	NOUN
ftr-413	1142	22	to	to	ADP
ftr-413	1142	23	another	another	DET
ftr-413	1142	24	wholly	wholly	ADV
ftr-413	1142	25	owned	own	VERB
ftr-413	1142	26	subsidiary	subsidiary	NOUN
ftr-413	1142	27	and	and	CCONJ
ftr-413	1142	28	the	the	DET
ftr-413	1142	29	acquired	acquire	VERB
ftr-413	1142	30	subsidiary	subsidiary	NOUN
ftr-413	1142	31	is	be	AUX
ftr-413	1142	32	completely	completely	ADV
ftr-413	1142	33	liquidated	liquidate	VERB
ftr-413	1142	34	into	into	ADP
ftr-413	1142	35	the	the	DET
ftr-413	1142	36	acquiring	acquire	VERB
ftr-413	1142	37	subsidiary	subsidiary	NOUN
ftr-413	1142	38	,	,	PUNCT
ftr-413	1142	39	the	the	DET
ftr-413	1142	40	transaction	transaction	NOUN
ftr-413	1142	41	is	be	AUX
ftr-413	1142	42	treated	treat	VERB
ftr-413	1142	43	as	as	ADP
ftr-413	1142	44	a	a	DET
ftr-413	1142	45	“	"	PUNCT
ftr-413	1142	46	d	d	NOUN
ftr-413	1142	47	”	"	PUNCT
ftr-413	1142	48	reorganization	reorganization	NOUN
ftr-413	1142	49	.	.	PUNCT
ftr-413	1143	1	if	if	SCONJ
ftr-413	1143	2	the	the	DET
ftr-413	1143	3	corporations	corporation	NOUN
ftr-413	1143	4	are	be	AUX
ftr-413	1143	5	members	member	NOUN
ftr-413	1143	6	of	of	ADP
ftr-413	1143	7	a	a	DET
ftr-413	1143	8	consolidated	consolidated	ADJ
ftr-413	1143	9	group	group	NOUN
ftr-413	1143	10	,	,	PUNCT
ftr-413	1143	11	§	§	PROPN
ftr-413	1143	12	304	304	NUM
ftr-413	1143	13	can	can	AUX
ftr-413	1143	14	not	not	PART
ftr-413	1143	15	apply	apply	VERB
ftr-413	1143	16	to	to	ADP
ftr-413	1143	17	the	the	DET
ftr-413	1143	18	stock	stock	NOUN
ftr-413	1143	19	sale	sale	NOUN
ftr-413	1143	20	nor	nor	CCONJ
ftr-413	1143	21	can	can	AUX
ftr-413	1143	22	§	§	VERB
ftr-413	1143	23	338	338	NUM
ftr-413	1143	24	apply	apply	VERB
ftr-413	1143	25	because	because	SCONJ
ftr-413	1143	26	there	there	PRON
ftr-413	1143	27	is	be	VERB
ftr-413	1143	28	no	no	DET
ftr-413	1143	29	stock	stock	NOUN
ftr-413	1143	30	purchase	purchase	NOUN
ftr-413	1143	31	within	within	ADP
ftr-413	1143	32	the	the	DET
ftr-413	1143	33	meaning	meaning	NOUN
ftr-413	1143	34	of	of	ADP
ftr-413	1143	35	§	§	PROPN
ftr-413	1143	36	338(h)(3)(a	338(h)(3)(a	PROPN
ftr-413	1143	37	)	)	PUNCT
ftr-413	1143	38	;	;	PUNCT
ftr-413	1143	39	if	if	SCONJ
ftr-413	1143	40	they	they	PRON
ftr-413	1143	41	are	be	AUX
ftr-413	1143	42	not	not	PART
ftr-413	1143	43	members	member	NOUN
ftr-413	1143	44	of	of	ADP
ftr-413	1143	45	a	a	DET
ftr-413	1143	46	consolidated	consolidated	ADJ
ftr-413	1143	47	group	group	NOUN
ftr-413	1143	48	,	,	PUNCT
ftr-413	1143	49	the	the	DET
ftr-413	1143	50	transaction	transaction	NOUN
ftr-413	1143	51	would	would	AUX
ftr-413	1143	52	be	be	AUX
ftr-413	1143	53	treated	treat	VERB
ftr-413	1143	54	as	as	ADP
ftr-413	1143	55	a	a	DET
ftr-413	1143	56	§	§	PROPN
ftr-413	1143	57	332	332	NUM
ftr-413	1143	58	liquidation	liquidation	NOUN
ftr-413	1143	59	if	if	SCONJ
ftr-413	1143	60	the	the	DET
ftr-413	1143	61	steps	step	NOUN
ftr-413	1143	62	are	be	AUX
ftr-413	1143	63	not	not	PART
ftr-413	1143	64	integrated	integrate	VERB
ftr-413	1143	65	and	and	CCONJ
ftr-413	1143	66	as	as	ADP
ftr-413	1143	67	a	a	DET
ftr-413	1143	68	“	"	PUNCT
ftr-413	1143	69	d	d	NOUN
ftr-413	1143	70	”	"	PUNCT
ftr-413	1143	71	reorganization	reorganization	NOUN
ftr-413	1143	72	if	if	SCONJ
ftr-413	1143	73	they	they	PRON
ftr-413	1143	74	are	be	AUX
ftr-413	1143	75	.	.	PUNCT
ftr-413	1144	1	g.	g.	PROPN
ftr-413	1144	2	corporate	corporate	ADJ
ftr-413	1144	3	divisions	division	NOUN
ftr-413	1144	4	1	1	NUM
ftr-413	1144	5	.	.	PUNCT
ftr-413	1145	1	business	business	NOUN
ftr-413	1145	2	purpose	purpose	NOUN
ftr-413	1145	3	may	may	AUX
ftr-413	1145	4	be	be	AUX
ftr-413	1145	5	satisfied	satisfied	ADJ
ftr-413	1145	6	even	even	ADV
ftr-413	1145	7	if	if	SCONJ
ftr-413	1145	8	the	the	DET
ftr-413	1145	9	personal	personal	ADJ
ftr-413	1145	10	planning	planning	NOUN
ftr-413	1145	11	purposes	purpose	NOUN
ftr-413	1145	12	of	of	ADP
ftr-413	1145	13	a	a	DET
ftr-413	1145	14	shareholder	shareholder	NOUN
ftr-413	1145	15	are	be	AUX
ftr-413	1145	16	also	also	ADV
ftr-413	1145	17	satisfied	satisfied	ADJ
ftr-413	1145	18	if	if	SCONJ
ftr-413	1145	19	the	the	DET
ftr-413	1145	20	shareholder	shareholder	NOUN
ftr-413	1145	21	purpose	purpose	NOUN
ftr-413	1145	22	is	be	AUX
ftr-413	1145	23	so	so	ADV
ftr-413	1145	24	coextensive	coextensive	ADJ
ftr-413	1145	25	with	with	ADP
ftr-413	1145	26	the	the	DET
ftr-413	1145	27	corporate	corporate	ADJ
ftr-413	1145	28	business	business	NOUN
ftr-413	1145	29	purpose	purpose	NOUN
ftr-413	1145	30	as	as	SCONJ
ftr-413	1145	31	to	to	PART
ftr-413	1145	32	preclude	preclude	VERB
ftr-413	1145	33	any	any	DET
ftr-413	1145	34	distinction	distinction	NOUN
ftr-413	1145	35	between	between	ADP
ftr-413	1145	36	them	they	PRON
ftr-413	1145	37	.	.	PUNCT
ftr-413	1146	1	rev	rev	PROPN
ftr-413	1146	2	.	.	PROPN
ftr-413	1147	1	rul	rul	PROPN
ftr-413	1147	2	.	.	PUNCT
ftr-413	1147	3	2004	2004	NUM
ftr-413	1147	4	-	-	SYM
ftr-413	1147	5	23	23	NUM
ftr-413	1147	6	,	,	PUNCT
ftr-413	1147	7	2004	2004	NUM
ftr-413	1147	8	-	-	SYM
ftr-413	1147	9	11	11	NUM
ftr-413	1147	10	i.r.b	i.r.b	NOUN
ftr-413	1147	11	.	.	PUNCT
ftr-413	1148	1	585	585	NUM
ftr-413	1148	2	(	(	PUNCT
ftr-413	1148	3	2/13/04	2/13/04	NUM
ftr-413	1148	4	)	)	PUNCT
ftr-413	1148	5	.	.	PUNCT
ftr-413	1149	1	a	a	DET
ftr-413	1149	2	distribution	distribution	NOUN
ftr-413	1149	3	by	by	ADP
ftr-413	1149	4	a	a	DET
ftr-413	1149	5	publicly	publicly	ADV
ftr-413	1149	6	traded	trade	VERB
ftr-413	1149	7	corporation	corporation	NOUN
ftr-413	1149	8	that	that	PRON
ftr-413	1149	9	is	be	AUX
ftr-413	1149	10	expected	expect	VERB
ftr-413	1149	11	to	to	PART
ftr-413	1149	12	cause	cause	VERB
ftr-413	1149	13	the	the	DET
ftr-413	1149	14	aggregate	aggregate	ADJ
ftr-413	1149	15	value	value	NOUN
ftr-413	1149	16	of	of	ADP
ftr-413	1149	17	the	the	DET
ftr-413	1149	18	stock	stock	NOUN
ftr-413	1149	19	of	of	ADP
ftr-413	1149	20	distributing	distribute	VERB
ftr-413	1149	21	and	and	CCONJ
ftr-413	1149	22	controlled	control	VERB
ftr-413	1149	23	corporations	corporation	NOUN
ftr-413	1149	24	to	to	PART
ftr-413	1149	25	exceed	exceed	VERB
ftr-413	1149	26	the	the	DET
ftr-413	1149	27	pre	pre	ADJ
ftr-413	1149	28	-	-	ADJ
ftr-413	1149	29	distribution	distribution	ADJ
ftr-413	1149	30	value	value	NOUN
ftr-413	1149	31	of	of	ADP
ftr-413	1149	32	the	the	DET
ftr-413	1149	33	distributing	distribute	VERB
ftr-413	1149	34	corporations	corporation	NOUN
ftr-413	1149	35	satisfies	satisfy	VERB
ftr-413	1149	36	the	the	DET
ftr-413	1149	37	corporate	corporate	ADJ
ftr-413	1149	38	business	business	NOUN
ftr-413	1149	39	purpose	purpose	NOUN
ftr-413	1149	40	requirement	requirement	NOUN
ftr-413	1149	41	of	of	ADP
ftr-413	1149	42	§	§	PROPN
ftr-413	1149	43	355	355	NUM
ftr-413	1149	44	when	when	SCONJ
ftr-413	1149	45	the	the	DET
ftr-413	1149	46	increased	increase	VERB
ftr-413	1149	47	value	value	NOUN
ftr-413	1149	48	is	be	AUX
ftr-413	1149	49	expected	expect	VERB
ftr-413	1149	50	to	to	PART
ftr-413	1149	51	serve	serve	VERB
ftr-413	1149	52	a	a	DET
ftr-413	1149	53	corporate	corporate	ADJ
ftr-413	1149	54	business	business	NOUN
ftr-413	1149	55	purpose	purpose	NOUN
ftr-413	1149	56	of	of	ADP
ftr-413	1149	57	either	either	PRON
ftr-413	1149	58	or	or	CCONJ
ftr-413	1149	59	both	both	PRON
ftr-413	1149	60	corporations	corporation	NOUN
ftr-413	1149	61	,	,	PUNCT
ftr-413	1149	62	even	even	ADV
ftr-413	1149	63	if	if	SCONJ
ftr-413	1149	64	it	it	PRON
ftr-413	1149	65	benefits	benefit	VERB
ftr-413	1149	66	the	the	DET
ftr-413	1149	67	shareholders	shareholder	NOUN
ftr-413	1149	68	of	of	ADP
ftr-413	1149	69	distributing	distribute	VERB
ftr-413	1149	70	corporations	corporation	NOUN
ftr-413	1149	71	.	.	PUNCT
ftr-413	1150	1	h.	h.	PROPN
ftr-413	1150	2	personal	personal	ADJ
ftr-413	1150	3	holding	hold	VERB
ftr-413	1150	4	companies	company	NOUN
ftr-413	1150	5	and	and	CCONJ
ftr-413	1150	6	accumulated	accumulate	VERB
ftr-413	1150	7	earnings	earning	NOUN
ftr-413	1150	8	tax	tax	NOUN
ftr-413	1150	9	there	there	PRON
ftr-413	1150	10	were	be	VERB
ftr-413	1150	11	no	no	DET
ftr-413	1150	12	significant	significant	ADJ
ftr-413	1150	13	developments	development	NOUN
ftr-413	1150	14	regarding	regard	VERB
ftr-413	1150	15	this	this	DET
ftr-413	1150	16	topic	topic	NOUN
ftr-413	1150	17	during	during	ADP
ftr-413	1150	18	2004	2004	NUM
ftr-413	1150	19	.	.	PUNCT
ftr-413	1151	1	94	94	NUM
ftr-413	1151	2	florida	florida	PROPN
ftr-413	1151	3	tax	tax	NOUN
ftr-413	1151	4	review	review	NOUN
ftr-413	1152	1	[	[	X
ftr-413	1152	2	vol.7	vol.7	NOUN
ftr-413	1152	3	:	:	PUNCT
ftr-413	1152	4	si	si	PROPN
ftr-413	1152	5	i.	i.	PROPN
ftr-413	1152	6	miscellaneous	miscellaneous	ADJ
ftr-413	1152	7	corporate	corporate	ADJ
ftr-413	1152	8	issues	issue	NOUN
ftr-413	1152	9	1	1	NUM
ftr-413	1152	10	.	.	PUNCT
ftr-413	1153	1	contingent	contingent	ADJ
ftr-413	1153	2	liabilities	liability	NOUN
ftr-413	1153	3	assumed	assume	VERB
ftr-413	1153	4	in	in	ADP
ftr-413	1153	5	an	an	DET
ftr-413	1153	6	asset	asset	NOUN
ftr-413	1153	7	acquisition	acquisition	NOUN
ftr-413	1153	8	must	must	AUX
ftr-413	1153	9	be	be	AUX
ftr-413	1153	10	capitalized	capitalize	VERB
ftr-413	1153	11	.	.	PUNCT
ftr-413	1154	1	illinois	illinois	PROPN
ftr-413	1154	2	tool	tool	PROPN
ftr-413	1154	3	works	works	PROPN
ftr-413	1154	4	inc	inc	PROPN
ftr-413	1154	5	.	.	PROPN
ftr-413	1155	1	v.	v.	PROPN
ftr-413	1155	2	commissioner	commissioner	PROPN
ftr-413	1155	3	,	,	PUNCT
ftr-413	1155	4	355	355	NUM
ftr-413	1155	5	f.3d	f.3d	NUM
ftr-413	1155	6	997	997	NUM
ftr-413	1155	7	,	,	PUNCT
ftr-413	1155	8	93	93	NUM
ftr-413	1155	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1155	10	2004	2004	NUM
ftr-413	1155	11	-	-	SYM
ftr-413	1155	12	548	548	NUM
ftr-413	1155	13	,	,	PUNCT
ftr-413	1155	14	2004	2004	NUM
ftr-413	1155	15	-	-	SYM
ftr-413	1155	16	1	1	NUM
ftr-413	1155	17	u.s.t.c	u.s.t.c	PROPN
ftr-413	1155	18	.	.	PROPN
ftr-413	1156	1	¶	¶	PROPN
ftr-413	1156	2	50,130	50,130	NUM
ftr-413	1156	3	(	(	PUNCT
ftr-413	1156	4	7th	7th	ADJ
ftr-413	1156	5	cir	cir	NOUN
ftr-413	1156	6	.	.	PUNCT
ftr-413	1157	1	1/21/04	1/21/04	NUM
ftr-413	1157	2	)	)	PUNCT
ftr-413	1157	3	,	,	PUNCT
ftr-413	1157	4	aff’g	aff’g	VERB
ftr-413	1157	5	117	117	NUM
ftr-413	1157	6	t.c.39	t.c.39	NOUN
ftr-413	1157	7	(	(	PUNCT
ftr-413	1157	8	7/31/01	7/31/01	PROPN
ftr-413	1157	9	)	)	PUNCT
ftr-413	1157	10	.	.	PUNCT
ftr-413	1158	1	the	the	DET
ftr-413	1158	2	taxpayer	taxpayer	NOUN
ftr-413	1158	3	acquired	acquire	VERB
ftr-413	1158	4	the	the	DET
ftr-413	1158	5	assets	asset	NOUN
ftr-413	1158	6	of	of	ADP
ftr-413	1158	7	another	another	DET
ftr-413	1158	8	corporation	corporation	NOUN
ftr-413	1158	9	[	[	X
ftr-413	1158	10	for	for	ADP
ftr-413	1158	11	approximately	approximately	ADV
ftr-413	1158	12	$	$	SYM
ftr-413	1158	13	126	126	NUM
ftr-413	1158	14	million	million	NUM
ftr-413	1158	15	]	]	PUNCT
ftr-413	1158	16	in	in	ADP
ftr-413	1158	17	a	a	DET
ftr-413	1158	18	taxable	taxable	ADJ
ftr-413	1158	19	transaction	transaction	NOUN
ftr-413	1158	20	in	in	ADP
ftr-413	1158	21	which	which	PRON
ftr-413	1158	22	the	the	DET
ftr-413	1158	23	taxpayer	taxpayer	NOUN
ftr-413	1158	24	assumed	assume	VERB
ftr-413	1158	25	the	the	DET
ftr-413	1158	26	target	target	NOUN
ftr-413	1158	27	’s	’s	PART
ftr-413	1158	28	liabilities	liability	NOUN
ftr-413	1158	29	,	,	PUNCT
ftr-413	1158	30	including	include	VERB
ftr-413	1158	31	a	a	DET
ftr-413	1158	32	contingent	contingent	ADJ
ftr-413	1158	33	liability	liability	NOUN
ftr-413	1158	34	for	for	ADP
ftr-413	1158	35	a	a	DET
ftr-413	1158	36	patent	patent	NOUN
ftr-413	1158	37	infringement	infringement	NOUN
ftr-413	1158	38	claim	claim	NOUN
ftr-413	1158	39	,	,	PUNCT
ftr-413	1159	1	[	[	X
ftr-413	1159	2	lemelson	lemelson	NOUN
ftr-413	1159	3	v.	v.	ADP
ftr-413	1159	4	champion	champion	NOUN
ftr-413	1159	5	spark	spark	PROPN
ftr-413	1159	6	plug	plug	PROPN
ftr-413	1159	7	co.	co.	PROPN
ftr-413	1159	8	,	,	PUNCT
ftr-413	1159	9	975	975	NUM
ftr-413	1159	10	f.2d	f.2d	ADP
ftr-413	1159	11	869	869	NUM
ftr-413	1159	12	(	(	PUNCT
ftr-413	1159	13	1992	1992	NUM
ftr-413	1159	14	)	)	PUNCT
ftr-413	1159	15	]	]	PUNCT
ftr-413	1159	16	,	,	PUNCT
ftr-413	1159	17	for	for	ADP
ftr-413	1159	18	which	which	PRON
ftr-413	1159	19	it	it	PRON
ftr-413	1159	20	established	establish	VERB
ftr-413	1159	21	a	a	DET
ftr-413	1159	22	reserve	reserve	NOUN
ftr-413	1159	23	of	of	ADP
ftr-413	1159	24	$	$	SYM
ftr-413	1159	25	350,000	350,000	NUM
ftr-413	1159	26	.	.	PUNCT
ftr-413	1160	1	subsequently	subsequently	ADV
ftr-413	1160	2	,	,	PUNCT
ftr-413	1160	3	the	the	DET
ftr-413	1160	4	taxpayer	taxpayer	NOUN
ftr-413	1160	5	,	,	PUNCT
ftr-413	1160	6	as	as	SCONJ
ftr-413	1160	7	the	the	DET
ftr-413	1160	8	target	target	NOUN
ftr-413	1160	9	’s	’s	PART
ftr-413	1160	10	successor	successor	NOUN
ftr-413	1160	11	was	be	AUX
ftr-413	1160	12	held	hold	VERB
ftr-413	1160	13	liable	liable	ADJ
ftr-413	1160	14	for	for	ADP
ftr-413	1160	15	damages	damage	NOUN
ftr-413	1160	16	,	,	PUNCT
ftr-413	1160	17	interest	interest	NOUN
ftr-413	1160	18	,	,	PUNCT
ftr-413	1160	19	and	and	CCONJ
ftr-413	1160	20	court	court	NOUN
ftr-413	1160	21	costs	cost	NOUN
ftr-413	1160	22	[	[	X
ftr-413	1160	23	totalling	total	VERB
ftr-413	1160	24	over	over	ADP
ftr-413	1160	25	$	$	SYM
ftr-413	1160	26	17	17	NUM
ftr-413	1160	27	million	million	NUM
ftr-413	1160	28	]	]	PUNCT
ftr-413	1160	29	,	,	PUNCT
ftr-413	1160	30	which	which	PRON
ftr-413	1160	31	it	it	PRON
ftr-413	1160	32	paid	pay	VERB
ftr-413	1160	33	.	.	PUNCT
ftr-413	1161	1	the	the	DET
ftr-413	1161	2	court	court	NOUN
ftr-413	1161	3	upheld	uphold	VERB
ftr-413	1161	4	the	the	DET
ftr-413	1161	5	commissioner	commissioner	NOUN
ftr-413	1161	6	’s	’s	PART
ftr-413	1161	7	treatment	treatment	NOUN
ftr-413	1161	8	requiring	require	VERB
ftr-413	1161	9	capitalization	capitalization	NOUN
ftr-413	1161	10	of	of	ADP
ftr-413	1161	11	the	the	DET
ftr-413	1161	12	payments	payment	NOUN
ftr-413	1161	13	as	as	ADP
ftr-413	1161	14	a	a	DET
ftr-413	1161	15	cost	cost	NOUN
ftr-413	1161	16	of	of	ADP
ftr-413	1161	17	acquiring	acquire	VERB
ftr-413	1161	18	the	the	DET
ftr-413	1161	19	assets	asset	NOUN
ftr-413	1161	20	rather	rather	ADV
ftr-413	1161	21	than	than	ADP
ftr-413	1161	22	a	a	DET
ftr-413	1161	23	deductible	deductible	ADJ
ftr-413	1161	24	expense	expense	NOUN
ftr-413	1161	25	,	,	PUNCT
ftr-413	1161	26	even	even	ADV
ftr-413	1161	27	though	though	SCONJ
ftr-413	1161	28	the	the	DET
ftr-413	1161	29	parties	party	NOUN
ftr-413	1161	30	had	have	AUX
ftr-413	1161	31	not	not	PART
ftr-413	1161	32	adjusted	adjust	VERB
ftr-413	1161	33	the	the	DET
ftr-413	1161	34	purchase	purchase	NOUN
ftr-413	1161	35	price	price	NOUN
ftr-413	1161	36	to	to	PART
ftr-413	1161	37	reflect	reflect	VERB
ftr-413	1161	38	the	the	DET
ftr-413	1161	39	contingent	contingent	ADJ
ftr-413	1161	40	liability	liability	NOUN
ftr-413	1161	41	.	.	PUNCT
ftr-413	1162	1	the	the	DET
ftr-413	1162	2	liability	liability	NOUN
ftr-413	1162	3	was	be	AUX
ftr-413	1162	4	known	know	VERB
ftr-413	1162	5	,	,	PUNCT
ftr-413	1162	6	was	be	AUX
ftr-413	1162	7	considered	consider	VERB
ftr-413	1162	8	in	in	ADP
ftr-413	1162	9	setting	set	VERB
ftr-413	1162	10	the	the	DET
ftr-413	1162	11	price	price	NOUN
ftr-413	1162	12	,	,	PUNCT
ftr-413	1162	13	and	and	CCONJ
ftr-413	1162	14	was	be	AUX
ftr-413	1162	15	expressly	expressly	ADV
ftr-413	1162	16	assumed	assume	VERB
ftr-413	1162	17	.	.	PUNCT
ftr-413	1163	1	that	that	SCONJ
ftr-413	1163	2	the	the	DET
ftr-413	1163	3	taxpayer	taxpayer	NOUN
ftr-413	1163	4	considered	consider	VERB
ftr-413	1163	5	it	it	PRON
ftr-413	1163	6	highly	highly	ADV
ftr-413	1163	7	unlikely	unlikely	ADJ
ftr-413	1163	8	that	that	SCONJ
ftr-413	1163	9	it	it	PRON
ftr-413	1163	10	would	would	AUX
ftr-413	1163	11	be	be	AUX
ftr-413	1163	12	called	call	VERB
ftr-413	1163	13	upon	upon	SCONJ
ftr-413	1163	14	to	to	PART
ftr-413	1163	15	pay	pay	VERB
ftr-413	1163	16	was	be	AUX
ftr-413	1163	17	not	not	PART
ftr-413	1163	18	relevant.6	relevant.6	PROPN
ftr-413	1163	19	2	2	NUM
ftr-413	1163	20	.	.	PUNCT
ftr-413	1163	21	sale	sale	NOUN
ftr-413	1163	22	of	of	ADP
ftr-413	1163	23	shares	share	NOUN
ftr-413	1163	24	by	by	ADP
ftr-413	1163	25	a	a	DET
ftr-413	1163	26	taxpayer	taxpayer	NOUN
ftr-413	1163	27	to	to	ADP
ftr-413	1163	28	his	his	PRON
ftr-413	1163	29	brother	brother	NOUN
ftr-413	1163	30	in	in	ADP
ftr-413	1163	31	a	a	DET
ftr-413	1163	32	closely	closely	ADV
ftr-413	1163	33	held	hold	VERB
ftr-413	1163	34	corporation	corporation	NOUN
ftr-413	1163	35	claiming	claim	VERB
ftr-413	1163	36	a	a	DET
ftr-413	1163	37	net	net	ADJ
ftr-413	1163	38	operating	operating	NOUN
ftr-413	1163	39	loss	loss	NOUN
ftr-413	1163	40	deduction	deduction	NOUN
ftr-413	1163	41	resulted	result	VERB
ftr-413	1163	42	in	in	ADP
ftr-413	1163	43	a	a	DET
ftr-413	1163	44	§	§	ADJ
ftr-413	1163	45	382	382	NUM
ftr-413	1163	46	change	change	NOUN
ftr-413	1163	47	of	of	ADP
ftr-413	1163	48	control	control	NOUN
ftr-413	1163	49	that	that	PRON
ftr-413	1163	50	triggered	trigger	VERB
ftr-413	1163	51	the	the	DET
ftr-413	1163	52	limitation	limitation	NOUN
ftr-413	1163	53	on	on	ADP
ftr-413	1163	54	nol	nol	NOUN
ftr-413	1163	55	carryovers	carryover	NOUN
ftr-413	1163	56	.	.	PUNCT
ftr-413	1164	1	garber	garber	PROPN
ftr-413	1164	2	industries	industries	PROPN
ftr-413	1164	3	holding	holding	PROPN
ftr-413	1164	4	co.	co.	PROPN
ftr-413	1165	1	v.	v.	PROPN
ftr-413	1165	2	commissioner	commissioner	PROPN
ftr-413	1165	3	,	,	PUNCT
ftr-413	1165	4	124	124	NUM
ftr-413	1165	5	t.c	t.c	PROPN
ftr-413	1165	6	.	.	PROPN
ftr-413	1165	7	1	1	NUM
ftr-413	1165	8	(	(	PUNCT
ftr-413	1165	9	1/25/05	1/25/05	NUM
ftr-413	1165	10	)	)	PUNCT
ftr-413	1165	11	.	.	PUNCT
ftr-413	1166	1	in	in	ADP
ftr-413	1166	2	a	a	DET
ftr-413	1166	3	1986	1986	NUM
ftr-413	1166	4	“	"	PUNCT
ftr-413	1166	5	d	d	ADJ
ftr-413	1166	6	”	"	PUNCT
ftr-413	1166	7	reorganization	reorganization	NOUN
ftr-413	1166	8	,	,	PUNCT
ftr-413	1166	9	one	one	NUM
ftr-413	1166	10	of	of	ADP
ftr-413	1166	11	the	the	DET
ftr-413	1166	12	garber	garber	PROPN
ftr-413	1166	13	brothers	brother	NOUN
ftr-413	1166	14	(	(	PUNCT
ftr-413	1166	15	charles	charles	PROPN
ftr-413	1166	16	)	)	PUNCT
ftr-413	1166	17	had	have	VERB
ftr-413	1166	18	his	his	PRON
ftr-413	1166	19	interest	interest	NOUN
ftr-413	1166	20	in	in	ADP
ftr-413	1166	21	the	the	DET
ftr-413	1166	22	corporation	corporation	NOUN
ftr-413	1166	23	decreased	decrease	VERB
ftr-413	1166	24	from	from	ADP
ftr-413	1166	25	68	68	NUM
ftr-413	1166	26	percent	percent	NOUN
ftr-413	1166	27	to	to	ADP
ftr-413	1166	28	19	19	NUM
ftr-413	1166	29	percent	percent	NOUN
ftr-413	1166	30	and	and	CCONJ
ftr-413	1166	31	the	the	DET
ftr-413	1166	32	other	other	ADJ
ftr-413	1166	33	brother	brother	NOUN
ftr-413	1166	34	(	(	PUNCT
ftr-413	1166	35	kenneth	kenneth	PROPN
ftr-413	1166	36	)	)	PUNCT
ftr-413	1166	37	had	have	VERB
ftr-413	1166	38	his	his	PRON
ftr-413	1166	39	interest	interest	NOUN
ftr-413	1166	40	increased	increase	VERB
ftr-413	1166	41	from	from	ADP
ftr-413	1166	42	26	26	NUM
ftr-413	1166	43	percent	percent	NOUN
ftr-413	1166	44	to	to	ADP
ftr-413	1166	45	65	65	NUM
ftr-413	1166	46	percent	percent	NOUN
ftr-413	1166	47	.	.	PUNCT
ftr-413	1167	1	in	in	ADP
ftr-413	1167	2	1988	1988	NUM
ftr-413	1167	3	,	,	PUNCT
ftr-413	1167	4	charles	charles	PROPN
ftr-413	1167	5	sold	sell	VERB
ftr-413	1167	6	all	all	PRON
ftr-413	1167	7	of	of	ADP
ftr-413	1167	8	his	his	PRON
ftr-413	1167	9	remaining	remain	VERB
ftr-413	1167	10	shares	share	NOUN
ftr-413	1167	11	to	to	ADP
ftr-413	1167	12	kenneth	kenneth	PROPN
ftr-413	1167	13	,	,	PUNCT
ftr-413	1167	14	with	with	ADP
ftr-413	1167	15	the	the	DET
ftr-413	1167	16	result	result	NOUN
ftr-413	1167	17	that	that	SCONJ
ftr-413	1167	18	the	the	DET
ftr-413	1167	19	kenneth	kenneth	PROPN
ftr-413	1167	20	’s	’s	PART
ftr-413	1167	21	interest	interest	NOUN
ftr-413	1167	22	in	in	ADP
ftr-413	1167	23	the	the	DET
ftr-413	1167	24	corporation	corporation	NOUN
ftr-413	1167	25	increased	increase	VERB
ftr-413	1167	26	from	from	ADP
ftr-413	1167	27	19	19	NUM
ftr-413	1167	28	percent	percent	NOUN
ftr-413	1167	29	to	to	ADP
ftr-413	1167	30	84	84	NUM
ftr-413	1167	31	percent	percent	NOUN
ftr-413	1167	32	.	.	PUNCT
ftr-413	1168	1	the	the	DET
ftr-413	1168	2	parents	parent	NOUN
ftr-413	1168	3	of	of	ADP
ftr-413	1168	4	charles	charles	PROPN
ftr-413	1168	5	and	and	CCONJ
ftr-413	1168	6	kenneth	kenneth	PROPN
ftr-413	1168	7	were	be	AUX
ftr-413	1168	8	both	both	CCONJ
ftr-413	1168	9	deceased	deceased	ADJ
ftr-413	1168	10	,	,	PUNCT
ftr-413	1168	11	and	and	CCONJ
ftr-413	1168	12	when	when	SCONJ
ftr-413	1168	13	living	live	VERB
ftr-413	1168	14	never	never	ADV
ftr-413	1168	15	had	have	VERB
ftr-413	1168	16	any	any	DET
ftr-413	1168	17	ownership	ownership	NOUN
ftr-413	1168	18	interest	interest	NOUN
ftr-413	1168	19	in	in	ADP
ftr-413	1168	20	the	the	DET
ftr-413	1168	21	corporation	corporation	NOUN
ftr-413	1168	22	.	.	PUNCT
ftr-413	1168	23	!	!	PUNCT
ftr-413	1169	1	the	the	DET
ftr-413	1169	2	court	court	NOUN
ftr-413	1169	3	refused	refuse	VERB
ftr-413	1169	4	to	to	PART
ftr-413	1169	5	follow	follow	VERB
ftr-413	1169	6	taxpayers	taxpayer	NOUN
ftr-413	1169	7	’	'	PUNCT
ftr-413	1169	8	argument	argument	NOUN
ftr-413	1169	9	that	that	SCONJ
ftr-413	1169	10	siblings	sibling	NOUN
ftr-413	1169	11	are	be	AUX
ftr-413	1169	12	treated	treat	VERB
ftr-413	1169	13	as	as	ADP
ftr-413	1169	14	one	one	NUM
ftr-413	1169	15	individual	individual	NOUN
ftr-413	1169	16	under	under	ADP
ftr-413	1169	17	the	the	DET
ftr-413	1169	18	nol	nol	NOUN
ftr-413	1169	19	aggregation	aggregation	NOUN
ftr-413	1169	20	rule	rule	NOUN
ftr-413	1169	21	,	,	PUNCT
ftr-413	1169	22	which	which	PRON
ftr-413	1169	23	provides	provide	VERB
ftr-413	1169	24	that	that	SCONJ
ftr-413	1169	25	an	an	DET
ftr-413	1169	26	individual	individual	NOUN
ftr-413	1169	27	and	and	CCONJ
ftr-413	1169	28	all	all	DET
ftr-413	1169	29	members	member	NOUN
ftr-413	1169	30	of	of	ADP
ftr-413	1169	31	his	his	PRON
ftr-413	1169	32	family	family	NOUN
ftr-413	1169	33	described	describe	VERB
ftr-413	1169	34	in	in	ADP
ftr-413	1169	35	§	§	PROPN
ftr-413	1169	36	318(a)(1	318(a)(1	NUM
ftr-413	1169	37	)	)	PUNCT
ftr-413	1169	38	,	,	PUNCT
ftr-413	1169	39	i.e.	i.e.	X
ftr-413	1169	40	,	,	PUNCT
ftr-413	1169	41	spouses	spouse	NOUN
ftr-413	1169	42	,	,	PUNCT
ftr-413	1169	43	children	child	NOUN
ftr-413	1169	44	,	,	PUNCT
ftr-413	1169	45	grandchildren	grandchild	NOUN
ftr-413	1169	46	and	and	CCONJ
ftr-413	1169	47	parents	parent	NOUN
ftr-413	1169	48	,	,	PUNCT
ftr-413	1169	49	are	be	AUX
ftr-413	1169	50	treated	treat	VERB
ftr-413	1169	51	as	as	ADP
ftr-413	1169	52	one	one	NUM
ftr-413	1169	53	individual	individual	NOUN
ftr-413	1169	54	.	.	PUNCT
ftr-413	1169	55	!	!	PUNCT
ftr-413	1170	1	judge	judge	PROPN
ftr-413	1170	2	halpern	halpern	PROPN
ftr-413	1170	3	also	also	ADV
ftr-413	1170	4	refused	refuse	VERB
ftr-413	1170	5	to	to	PART
ftr-413	1170	6	follow	follow	VERB
ftr-413	1170	7	the	the	DET
ftr-413	1170	8	commissioner	commissioner	NOUN
ftr-413	1170	9	’s	’s	PART
ftr-413	1170	10	argument	argument	NOUN
ftr-413	1170	11	that	that	SCONJ
ftr-413	1170	12	the	the	DET
ftr-413	1170	13	family	family	NOUN
ftr-413	1170	14	aggregation	aggregation	NOUN
ftr-413	1170	15	rule	rule	NOUN
ftr-413	1170	16	does	do	AUX
ftr-413	1170	17	not	not	PART
ftr-413	1170	18	apply	apply	VERB
ftr-413	1170	19	because	because	SCONJ
ftr-413	1170	20	none	none	NOUN
ftr-413	1170	21	of	of	ADP
ftr-413	1170	22	the	the	DET
ftr-413	1170	23	parents	parent	NOUN
ftr-413	1170	24	and	and	CCONJ
ftr-413	1170	25	grandparents	grandparent	NOUN
ftr-413	1170	26	of	of	ADP
ftr-413	1170	27	the	the	DET
ftr-413	1170	28	garber	garber	PROPN
ftr-413	1170	29	brothers	brother	NOUN
ftr-413	1170	30	were	be	AUX
ftr-413	1170	31	alive	alive	ADJ
ftr-413	1170	32	at	at	ADP
ftr-413	1170	33	the	the	DET
ftr-413	1170	34	beginning	beginning	NOUN
ftr-413	1170	35	of	of	ADP
ftr-413	1170	36	the	the	DET
ftr-413	1170	37	3	3	NUM
ftr-413	1170	38	-	-	PUNCT
ftr-413	1170	39	year	year	NOUN
ftr-413	1170	40	testing	testing	NOUN
ftr-413	1170	41	period	period	NOUN
ftr-413	1170	42	immediately	immediately	ADV
ftr-413	1170	43	preceding	precede	VERB
ftr-413	1170	44	the	the	DET
ftr-413	1170	45	1998	1998	NUM
ftr-413	1170	46	transaction	transaction	NOUN
ftr-413	1170	47	.	.	PUNCT
ftr-413	1170	48	!	!	PUNCT
ftr-413	1171	1	instead	instead	ADV
ftr-413	1171	2	,	,	PUNCT
ftr-413	1171	3	he	he	PRON
ftr-413	1171	4	concluded	conclude	VERB
ftr-413	1171	5	that	that	SCONJ
ftr-413	1171	6	a	a	DET
ftr-413	1171	7	third	third	ADJ
ftr-413	1171	8	interpretation	interpretation	NOUN
ftr-413	1171	9	was	be	AUX
ftr-413	1171	10	correct	correct	ADJ
ftr-413	1171	11	,	,	PUNCT
ftr-413	1171	12	i.e.	i.e.	X
ftr-413	1171	13	,	,	PUNCT
ftr-413	1171	14	that	that	SCONJ
ftr-413	1171	15	the	the	DET
ftr-413	1171	16	aggregation	aggregation	NOUN
ftr-413	1171	17	rule	rule	NOUN
ftr-413	1171	18	is	be	AUX
ftr-413	1171	19	to	to	PART
ftr-413	1171	20	apply	apply	VERB
ftr-413	1171	21	solely	solely	ADV
ftr-413	1171	22	from	from	ADP
ftr-413	1171	23	6	6	NUM
ftr-413	1171	24	.	.	PUNCT
ftr-413	1172	1	this	this	DET
ftr-413	1172	2	case	case	NOUN
ftr-413	1172	3	is	be	AUX
ftr-413	1172	4	discussed	discuss	VERB
ftr-413	1172	5	more	more	ADV
ftr-413	1172	6	fully	fully	ADV
ftr-413	1172	7	at	at	ADP
ftr-413	1172	8	s&m	s&m	PROPN
ftr-413	1172	9	,	,	PUNCT
ftr-413	1172	10	supra	supra	ADJ
ftr-413	1172	11	note	note	NOUN
ftr-413	1172	12	2	2	NUM
ftr-413	1172	13	,	,	PUNCT
ftr-413	1172	14	at	at	ADP
ftr-413	1172	15	519	519	NUM
ftr-413	1172	16	-	-	SYM
ftr-413	1172	17	20	20	NUM
ftr-413	1172	18	.	.	PUNCT
ftr-413	1173	1	2005	2005	NUM
ftr-413	1173	2	]	]	PUNCT
ftr-413	1173	3	recent	recent	ADJ
ftr-413	1173	4	developments	development	NOUN
ftr-413	1173	5	in	in	ADP
ftr-413	1173	6	federal	federal	ADJ
ftr-413	1173	7	income	income	NOUN
ftr-413	1173	8	taxation	taxation	NOUN
ftr-413	1173	9	95	95	NUM
ftr-413	1173	10	the	the	DET
ftr-413	1173	11	perspective	perspective	NOUN
ftr-413	1173	12	of	of	ADP
ftr-413	1173	13	individuals	individual	NOUN
ftr-413	1173	14	who	who	PRON
ftr-413	1173	15	are	be	AUX
ftr-413	1173	16	shareholders	shareholder	NOUN
ftr-413	1173	17	of	of	ADP
ftr-413	1173	18	the	the	DET
ftr-413	1173	19	loss	loss	NOUN
ftr-413	1173	20	corporation	corporation	NOUN
ftr-413	1173	21	,	,	PUNCT
ftr-413	1173	22	and	and	CCONJ
ftr-413	1173	23	that	that	SCONJ
ftr-413	1173	24	the	the	DET
ftr-413	1173	25	brothers	brother	NOUN
ftr-413	1173	26	were	be	AUX
ftr-413	1173	27	unrelated	unrelated	ADJ
ftr-413	1173	28	under	under	ADP
ftr-413	1173	29	this	this	DET
ftr-413	1173	30	perspective	perspective	NOUN
ftr-413	1173	31	.	.	PUNCT
ftr-413	1174	1	vii	vii	PROPN
ftr-413	1174	2	.	.	PROPN
ftr-413	1174	3	partnerships	partnership	NOUN
ftr-413	1174	4	a.	a.	NOUN
ftr-413	1174	5	formation	formation	NOUN
ftr-413	1174	6	and	and	CCONJ
ftr-413	1174	7	taxable	taxable	ADJ
ftr-413	1174	8	years	year	NOUN
ftr-413	1174	9	there	there	PRON
ftr-413	1174	10	were	be	VERB
ftr-413	1174	11	no	no	DET
ftr-413	1174	12	significant	significant	ADJ
ftr-413	1174	13	developments	development	NOUN
ftr-413	1174	14	regarding	regard	VERB
ftr-413	1174	15	this	this	DET
ftr-413	1174	16	topic	topic	NOUN
ftr-413	1174	17	in	in	ADP
ftr-413	1174	18	2004	2004	NUM
ftr-413	1174	19	.	.	PUNCT
ftr-413	1175	1	b.	b.	NOUN
ftr-413	1175	2	allocations	allocation	NOUN
ftr-413	1175	3	of	of	ADP
ftr-413	1175	4	distributive	distributive	ADJ
ftr-413	1175	5	share	share	NOUN
ftr-413	1175	6	,	,	PUNCT
ftr-413	1175	7	partnership	partnership	NOUN
ftr-413	1175	8	debt	debt	NOUN
ftr-413	1175	9	,	,	PUNCT
ftr-413	1175	10	and	and	CCONJ
ftr-413	1175	11	outside	outside	ADJ
ftr-413	1175	12	basis	basis	NOUN
ftr-413	1175	13	1	1	NUM
ftr-413	1175	14	.	.	PUNCT
ftr-413	1176	1	these	these	DET
ftr-413	1176	2	related	related	ADJ
ftr-413	1176	3	corporations	corporation	NOUN
ftr-413	1176	4	were	be	AUX
ftr-413	1176	5	not	not	PART
ftr-413	1176	6	related	relate	VERB
ftr-413	1176	7	for	for	ADP
ftr-413	1176	8	purposes	purpose	NOUN
ftr-413	1176	9	of	of	ADP
ftr-413	1176	10	this	this	DET
ftr-413	1176	11	case	case	NOUN
ftr-413	1176	12	.	.	PUNCT
ftr-413	1177	1	ipo	ipo	PROPN
ftr-413	1177	2	ii	ii	PROPN
ftr-413	1177	3	v.	v.	PROPN
ftr-413	1177	4	commissioner	commissioner	PROPN
ftr-413	1177	5	,	,	PUNCT
ftr-413	1177	6	122	122	NUM
ftr-413	1177	7	t.c	t.c	PROPN
ftr-413	1177	8	.	.	PROPN
ftr-413	1177	9	295	295	NUM
ftr-413	1177	10	(	(	PUNCT
ftr-413	1177	11	4/23/04	4/23/04	NUM
ftr-413	1177	12	)	)	PUNCT
ftr-413	1177	13	.	.	PUNCT
ftr-413	1178	1	forsyth	forsyth	PROPN
ftr-413	1178	2	was	be	AUX
ftr-413	1178	3	a	a	DET
ftr-413	1178	4	partner	partner	NOUN
ftr-413	1178	5	with	with	ADP
ftr-413	1178	6	his	his	PRON
ftr-413	1178	7	wholly	wholly	ADV
ftr-413	1178	8	owned	own	VERB
ftr-413	1178	9	s	s	NOUN
ftr-413	1178	10	corporation	corporation	NOUN
ftr-413	1178	11	(	(	PUNCT
ftr-413	1178	12	indeck	indeck	NOUN
ftr-413	1178	13	overseas	overseas	ADV
ftr-413	1178	14	)	)	PUNCT
ftr-413	1178	15	in	in	ADP
ftr-413	1178	16	a	a	DET
ftr-413	1178	17	partnership	partnership	NOUN
ftr-413	1178	18	that	that	PRON
ftr-413	1178	19	borrowed	borrow	VERB
ftr-413	1178	20	money	money	NOUN
ftr-413	1178	21	to	to	PART
ftr-413	1178	22	purchase	purchase	VERB
ftr-413	1178	23	an	an	DET
ftr-413	1178	24	airplane	airplane	NOUN
ftr-413	1178	25	.	.	PUNCT
ftr-413	1179	1	the	the	DET
ftr-413	1179	2	loan	loan	NOUN
ftr-413	1179	3	was	be	AUX
ftr-413	1179	4	guaranteed	guarantee	VERB
ftr-413	1179	5	by	by	ADP
ftr-413	1179	6	forsyth	forsyth	PROPN
ftr-413	1179	7	,	,	PUNCT
ftr-413	1179	8	but	but	CCONJ
ftr-413	1179	9	not	not	PART
ftr-413	1179	10	by	by	ADP
ftr-413	1179	11	indeck	indeck	NOUN
ftr-413	1179	12	overseas	overseas	ADV
ftr-413	1179	13	.	.	PUNCT
ftr-413	1180	1	in	in	ADP
ftr-413	1180	2	addition	addition	NOUN
ftr-413	1180	3	,	,	PUNCT
ftr-413	1180	4	the	the	DET
ftr-413	1180	5	loan	loan	NOUN
ftr-413	1180	6	was	be	AUX
ftr-413	1180	7	guaranteed	guarantee	VERB
ftr-413	1180	8	by	by	ADP
ftr-413	1180	9	indeck	indeck	NOUN
ftr-413	1180	10	energy	energy	NOUN
ftr-413	1180	11	,	,	PUNCT
ftr-413	1180	12	an	an	DET
ftr-413	1180	13	s	s	NOUN
ftr-413	1180	14	corporation	corporation	NOUN
ftr-413	1180	15	70	70	NUM
ftr-413	1180	16	percent	percent	NOUN
ftr-413	1180	17	of	of	ADP
ftr-413	1180	18	the	the	DET
ftr-413	1180	19	stock	stock	NOUN
ftr-413	1180	20	of	of	ADP
ftr-413	1180	21	which	which	PRON
ftr-413	1180	22	was	be	AUX
ftr-413	1180	23	owned	own	VERB
ftr-413	1180	24	by	by	ADP
ftr-413	1180	25	forsyth	forsyth	PROPN
ftr-413	1180	26	,	,	PUNCT
ftr-413	1180	27	and	and	CCONJ
ftr-413	1180	28	30	30	NUM
ftr-413	1180	29	percent	percent	NOUN
ftr-413	1180	30	of	of	ADP
ftr-413	1180	31	which	which	PRON
ftr-413	1180	32	was	be	AUX
ftr-413	1180	33	owned	own	VERB
ftr-413	1180	34	by	by	ADP
ftr-413	1180	35	his	his	PRON
ftr-413	1180	36	daughter	daughter	NOUN
ftr-413	1180	37	;	;	PUNCT
ftr-413	1180	38	the	the	DET
ftr-413	1180	39	loan	loan	NOUN
ftr-413	1180	40	was	be	AUX
ftr-413	1180	41	also	also	ADV
ftr-413	1180	42	guaranteed	guarantee	VERB
ftr-413	1180	43	by	by	ADP
ftr-413	1180	44	indeck	indeck	NOUN
ftr-413	1180	45	power	power	NOUN
ftr-413	1180	46	,	,	PUNCT
ftr-413	1180	47	a	a	DET
ftr-413	1180	48	c	c	NOUN
ftr-413	1180	49	corporation	corporation	NOUN
ftr-413	1180	50	that	that	PRON
ftr-413	1180	51	was	be	AUX
ftr-413	1180	52	63	63	NUM
ftr-413	1180	53	percent	percent	NOUN
ftr-413	1180	54	owned	own	VERB
ftr-413	1180	55	by	by	ADP
ftr-413	1180	56	forsyth	forsyth	PROPN
ftr-413	1180	57	.	.	PUNCT
ftr-413	1181	1	for	for	ADP
ftr-413	1181	2	purposes	purpose	NOUN
ftr-413	1181	3	of	of	ADP
ftr-413	1181	4	allocating	allocate	VERB
ftr-413	1181	5	partnership	partnership	NOUN
ftr-413	1181	6	indebtedness	indebtedness	NOUN
ftr-413	1181	7	under	under	ADP
ftr-413	1181	8	§	§	PROPN
ftr-413	1181	9	752	752	NUM
ftr-413	1181	10	,	,	PUNCT
ftr-413	1181	11	and	and	CCONJ
ftr-413	1181	12	accordingly	accordingly	ADV
ftr-413	1181	13	losses	losse	VERB
ftr-413	1181	14	under	under	ADP
ftr-413	1181	15	§	§	PROPN
ftr-413	1181	16	704(b	704(b	PROPN
ftr-413	1181	17	)	)	PUNCT
ftr-413	1181	18	,	,	PUNCT
ftr-413	1181	19	the	the	DET
ftr-413	1181	20	partners	partner	NOUN
ftr-413	1181	21	claimed	claim	VERB
ftr-413	1181	22	that	that	SCONJ
ftr-413	1181	23	the	the	DET
ftr-413	1181	24	loan	loan	NOUN
ftr-413	1181	25	was	be	AUX
ftr-413	1181	26	fully	fully	ADV
ftr-413	1181	27	recourse	recourse	VERB
ftr-413	1181	28	to	to	ADP
ftr-413	1181	29	both	both	DET
ftr-413	1181	30	forsyth	forsyth	NOUN
ftr-413	1181	31	and	and	CCONJ
ftr-413	1181	32	indeck	indeck	NOUN
ftr-413	1181	33	overseas	overseas	ADV
ftr-413	1181	34	.	.	PUNCT
ftr-413	1182	1	they	they	PRON
ftr-413	1182	2	argued	argue	VERB
ftr-413	1182	3	that	that	DET
ftr-413	1182	4	indeck	indeck	NOUN
ftr-413	1182	5	overseas	overseas	ADV
ftr-413	1182	6	was	be	AUX
ftr-413	1182	7	at	at	ADP
ftr-413	1182	8	-	-	PUNCT
ftr-413	1182	9	risk	risk	NOUN
ftr-413	1182	10	for	for	ADP
ftr-413	1182	11	the	the	DET
ftr-413	1182	12	partnership	partnership	NOUN
ftr-413	1182	13	debt	debt	NOUN
ftr-413	1182	14	because	because	SCONJ
ftr-413	1182	15	by	by	ADP
ftr-413	1182	16	virtue	virtue	NOUN
ftr-413	1182	17	of	of	ADP
ftr-413	1182	18	forsyth	forsyth	PROPN
ftr-413	1182	19	’s	’s	PART
ftr-413	1182	20	common	common	ADJ
ftr-413	1182	21	ownership	ownership	NOUN
ftr-413	1182	22	of	of	ADP
ftr-413	1182	23	both	both	DET
ftr-413	1182	24	corporations	corporation	NOUN
ftr-413	1182	25	,	,	PUNCT
ftr-413	1182	26	it	it	PRON
ftr-413	1182	27	was	be	AUX
ftr-413	1182	28	related	relate	VERB
ftr-413	1182	29	to	to	PART
ftr-413	1182	30	indeck	indeck	VERB
ftr-413	1182	31	energy	energy	NOUN
ftr-413	1182	32	,	,	PUNCT
ftr-413	1182	33	which	which	PRON
ftr-413	1182	34	had	have	AUX
ftr-413	1182	35	guaranteed	guarantee	VERB
ftr-413	1182	36	the	the	DET
ftr-413	1182	37	debt	debt	NOUN
ftr-413	1182	38	.	.	PUNCT
ftr-413	1183	1	under	under	ADP
ftr-413	1183	2	reg	reg	NOUN
ftr-413	1183	3	.	.	PUNCT
ftr-413	1184	1	§	§	PROPN
ftr-413	1184	2	§	§	PROPN
ftr-413	1184	3	1.752	1.752	NUM
ftr-413	1184	4	-	-	SYM
ftr-413	1184	5	1(a)(1	1(a)(1	NUM
ftr-413	1184	6	)	)	PUNCT
ftr-413	1184	7	and	and	CCONJ
ftr-413	1184	8	1.752	1.752	NUM
ftr-413	1184	9	-	-	SYM
ftr-413	1184	10	2(c)(2	2(c)(2	NUM
ftr-413	1184	11	)	)	PUNCT
ftr-413	1184	12	a	a	DET
ftr-413	1184	13	liability	liability	NOUN
ftr-413	1184	14	is	be	AUX
ftr-413	1184	15	recourse	recourse	NOUN
ftr-413	1184	16	if	if	SCONJ
ftr-413	1184	17	a	a	DET
ftr-413	1184	18	partner	partner	NOUN
ftr-413	1184	19	or	or	CCONJ
ftr-413	1184	20	a	a	DET
ftr-413	1184	21	related	related	ADJ
ftr-413	1184	22	party	party	NOUN
ftr-413	1184	23	bears	bear	VERB
ftr-413	1184	24	the	the	DET
ftr-413	1184	25	risk	risk	NOUN
ftr-413	1184	26	of	of	ADP
ftr-413	1184	27	loss	loss	NOUN
ftr-413	1184	28	.	.	PUNCT
ftr-413	1185	1	however	however	ADV
ftr-413	1185	2	,	,	PUNCT
ftr-413	1185	3	an	an	DET
ftr-413	1185	4	exception	exception	NOUN
ftr-413	1185	5	to	to	ADP
ftr-413	1185	6	this	this	DET
ftr-413	1185	7	related	relate	VERB
ftr-413	1185	8	party	party	NOUN
ftr-413	1185	9	provision	provision	NOUN
ftr-413	1185	10	in	in	ADP
ftr-413	1185	11	reg	reg	NOUN
ftr-413	1185	12	.	.	PUNCT
ftr-413	1186	1	§	§	PROPN
ftr-413	1186	2	1.752	1.752	NUM
ftr-413	1186	3	-	-	SYM
ftr-413	1186	4	4(b)(2)(iii	4(b)(2)(iii	NUM
ftr-413	1186	5	)	)	PUNCT
ftr-413	1186	6	provides	provide	VERB
ftr-413	1186	7	that	that	SCONJ
ftr-413	1186	8	persons	person	NOUN
ftr-413	1186	9	owning	own	VERB
ftr-413	1186	10	directly	directly	ADV
ftr-413	1186	11	or	or	CCONJ
ftr-413	1186	12	indirectly	indirectly	ADV
ftr-413	1186	13	interests	interest	NOUN
ftr-413	1186	14	in	in	ADP
ftr-413	1186	15	the	the	DET
ftr-413	1186	16	same	same	ADJ
ftr-413	1186	17	partnership	partnership	NOUN
ftr-413	1186	18	are	be	AUX
ftr-413	1186	19	not	not	PART
ftr-413	1186	20	treated	treat	VERB
ftr-413	1186	21	as	as	ADP
ftr-413	1186	22	related	relate	VERB
ftr-413	1186	23	.	.	PUNCT
ftr-413	1187	1	judge	judge	NOUN
ftr-413	1187	2	haines	haine	NOUN
ftr-413	1187	3	held	hold	VERB
ftr-413	1187	4	that	that	SCONJ
ftr-413	1187	5	the	the	DET
ftr-413	1187	6	relationship	relationship	NOUN
ftr-413	1187	7	between	between	ADP
ftr-413	1187	8	the	the	DET
ftr-413	1187	9	indeck	indeck	NOUN
ftr-413	1187	10	energy	energy	NOUN
ftr-413	1187	11	,	,	PUNCT
ftr-413	1187	12	the	the	DET
ftr-413	1187	13	guarantor	guarantor	NOUN
ftr-413	1187	14	,	,	PUNCT
ftr-413	1187	15	and	and	CCONJ
ftr-413	1187	16	indeck	indeck	NOUN
ftr-413	1187	17	overseas	overseas	ADV
ftr-413	1187	18	was	be	AUX
ftr-413	1187	19	negated	negate	VERB
ftr-413	1187	20	by	by	ADP
ftr-413	1187	21	reg	reg	NOUN
ftr-413	1187	22	.	.	PUNCT
ftr-413	1188	1	§	§	PROPN
ftr-413	1188	2	1.752	1.752	NUM
ftr-413	1188	3	-	-	SYM
ftr-413	1188	4	4(b)(2)(iii	4(b)(2)(iii	NUM
ftr-413	1188	5	)	)	PUNCT
ftr-413	1188	6	because	because	SCONJ
ftr-413	1188	7	the	the	DET
ftr-413	1188	8	relationship	relationship	NOUN
ftr-413	1188	9	was	be	AUX
ftr-413	1188	10	traced	trace	VERB
ftr-413	1188	11	through	through	ADP
ftr-413	1188	12	forsyth	forsyth	PROPN
ftr-413	1188	13	,	,	PUNCT
ftr-413	1188	14	who	who	PRON
ftr-413	1188	15	was	be	AUX
ftr-413	1188	16	a	a	DET
ftr-413	1188	17	partner	partner	NOUN
ftr-413	1188	18	in	in	ADP
ftr-413	1188	19	the	the	DET
ftr-413	1188	20	partnership	partnership	NOUN
ftr-413	1188	21	.	.	PUNCT
ftr-413	1189	1	2	2	X
ftr-413	1189	2	.	.	NOUN
ftr-413	1189	3	reg-128767	reg-128767	NOUN
ftr-413	1189	4	-	-	PUNCT
ftr-413	1189	5	04	04	NUM
ftr-413	1189	6	,	,	PUNCT
ftr-413	1189	7	treatment	treatment	NOUN
ftr-413	1189	8	of	of	ADP
ftr-413	1189	9	disregarded	disregarded	ADJ
ftr-413	1189	10	entities	entity	NOUN
ftr-413	1189	11	under	under	ADP
ftr-413	1189	12	section	section	NOUN
ftr-413	1189	13	752	752	NUM
ftr-413	1189	14	,	,	PUNCT
ftr-413	1189	15	69	69	NUM
ftr-413	1189	16	f.r	f.r	NOUN
ftr-413	1189	17	.	.	PROPN
ftr-413	1189	18	49832	49832	NUM
ftr-413	1189	19	(	(	PUNCT
ftr-413	1189	20	8/12/04	8/12/04	NUM
ftr-413	1189	21	)	)	PUNCT
ftr-413	1189	22	.	.	PUNCT
ftr-413	1190	1	proposed	propose	VERB
ftr-413	1190	2	regulations	regulation	NOUN
ftr-413	1190	3	provide	provide	VERB
ftr-413	1190	4	that	that	SCONJ
ftr-413	1190	5	in	in	ADP
ftr-413	1190	6	determining	determine	VERB
ftr-413	1190	7	the	the	DET
ftr-413	1190	8	extent	extent	NOUN
ftr-413	1190	9	to	to	PART
ftr-413	1190	10	which	which	PRON
ftr-413	1190	11	a	a	DET
ftr-413	1190	12	partner	partner	NOUN
ftr-413	1190	13	bears	bear	VERB
ftr-413	1190	14	the	the	DET
ftr-413	1190	15	economic	economic	ADJ
ftr-413	1190	16	risk	risk	NOUN
ftr-413	1190	17	of	of	ADP
ftr-413	1190	18	loss	loss	NOUN
ftr-413	1190	19	for	for	ADP
ftr-413	1190	20	a	a	DET
ftr-413	1190	21	partnership	partnership	NOUN
ftr-413	1190	22	liability	liability	NOUN
ftr-413	1190	23	,	,	PUNCT
ftr-413	1190	24	payment	payment	NOUN
ftr-413	1190	25	obligations	obligation	NOUN
ftr-413	1190	26	of	of	ADP
ftr-413	1190	27	a	a	DET
ftr-413	1190	28	disregarded	disregarded	ADJ
ftr-413	1190	29	entity	entity	NOUN
ftr-413	1190	30	are	be	AUX
ftr-413	1190	31	taken	take	VERB
ftr-413	1190	32	into	into	ADP
ftr-413	1190	33	account	account	NOUN
ftr-413	1190	34	only	only	ADV
ftr-413	1190	35	to	to	ADP
ftr-413	1190	36	the	the	DET
ftr-413	1190	37	extent	extent	NOUN
ftr-413	1190	38	of	of	ADP
ftr-413	1190	39	the	the	DET
ftr-413	1190	40	net	net	ADJ
ftr-413	1190	41	value	value	NOUN
ftr-413	1190	42	of	of	ADP
ftr-413	1190	43	the	the	DET
ftr-413	1190	44	disregarded	disregarded	ADJ
ftr-413	1190	45	entity	entity	NOUN
ftr-413	1190	46	,	,	PUNCT
ftr-413	1190	47	except	except	SCONJ
ftr-413	1190	48	where	where	SCONJ
ftr-413	1190	49	the	the	DET
ftr-413	1190	50	owner	owner	NOUN
ftr-413	1190	51	of	of	ADP
ftr-413	1190	52	the	the	DET
ftr-413	1190	53	disregarded	disregarded	ADJ
ftr-413	1190	54	entity	entity	NOUN
ftr-413	1190	55	is	be	AUX
ftr-413	1190	56	otherwise	otherwise	ADV
ftr-413	1190	57	required	require	VERB
ftr-413	1190	58	to	to	PART
ftr-413	1190	59	make	make	VERB
ftr-413	1190	60	a	a	DET
ftr-413	1190	61	payment	payment	NOUN
ftr-413	1190	62	with	with	ADP
ftr-413	1190	63	respect	respect	NOUN
ftr-413	1190	64	to	to	ADP
ftr-413	1190	65	the	the	DET
ftr-413	1190	66	obligation	obligation	NOUN
ftr-413	1190	67	of	of	ADP
ftr-413	1190	68	the	the	DET
ftr-413	1190	69	disregarded	disregarded	ADJ
ftr-413	1190	70	entity	entity	NOUN
ftr-413	1190	71	.	.	PUNCT
ftr-413	1191	1	96	96	NUM
ftr-413	1191	2	florida	florida	PROPN
ftr-413	1191	3	tax	tax	NOUN
ftr-413	1191	4	review	review	NOUN
ftr-413	1192	1	[	[	X
ftr-413	1192	2	vol.7	vol.7	NOUN
ftr-413	1192	3	:	:	PUNCT
ftr-413	1192	4	si	si	PROPN
ftr-413	1192	5	c.	c.	PROPN
ftr-413	1192	6	distributions	distribution	NOUN
ftr-413	1192	7	and	and	CCONJ
ftr-413	1192	8	transactions	transaction	NOUN
ftr-413	1192	9	between	between	ADP
ftr-413	1192	10	the	the	DET
ftr-413	1192	11	partnership	partnership	NOUN
ftr-413	1192	12	and	and	CCONJ
ftr-413	1192	13	partners	partner	NOUN
ftr-413	1192	14	1	1	X
ftr-413	1192	15	.	.	PUNCT
ftr-413	1192	16	permitting	permit	VERB
ftr-413	1192	17	a	a	DET
ftr-413	1192	18	partnership	partnership	NOUN
ftr-413	1192	19	book	book	NOUN
ftr-413	1192	20	-	-	PUNCT
ftr-413	1192	21	up	up	NOUN
ftr-413	1192	22	when	when	SCONJ
ftr-413	1192	23	a	a	DET
ftr-413	1192	24	partnership	partnership	NOUN
ftr-413	1192	25	interest	interest	NOUN
ftr-413	1192	26	is	be	AUX
ftr-413	1192	27	granted	grant	VERB
ftr-413	1192	28	for	for	ADP
ftr-413	1192	29	services	service	NOUN
ftr-413	1192	30	and	and	CCONJ
ftr-413	1192	31	you	you	PRON
ftr-413	1192	32	ca	can	AUX
ftr-413	1192	33	n’t	not	PART
ftr-413	1192	34	make	make	VERB
ftr-413	1192	35	the	the	DET
ftr-413	1192	36	regs	reg	NOUN
ftr-413	1192	37	work	work	VERB
ftr-413	1192	38	if	if	SCONJ
ftr-413	1192	39	you	you	PRON
ftr-413	1192	40	do	do	AUX
ftr-413	1192	41	n’t	not	PART
ftr-413	1192	42	do	do	VERB
ftr-413	1192	43	it	it	PRON
ftr-413	1192	44	.	.	PUNCT
ftr-413	1193	1	reg-139796	reg-139796	NOUN
ftr-413	1193	2	-	-	PUNCT
ftr-413	1193	3	02	02	NUM
ftr-413	1193	4	,	,	PUNCT
ftr-413	1193	5	section	section	NOUN
ftr-413	1193	6	704(b	704(b	PROPN
ftr-413	1193	7	)	)	PUNCT
ftr-413	1193	8	and	and	CCONJ
ftr-413	1193	9	capital	capital	NOUN
ftr-413	1193	10	account	account	NOUN
ftr-413	1193	11	revaluations	revaluation	NOUN
ftr-413	1193	12	,	,	PUNCT
ftr-413	1194	1	68	68	NUM
ftr-413	1194	2	f.r	f.r	NOUN
ftr-413	1194	3	.	.	PROPN
ftr-413	1194	4	39498	39498	NUM
ftr-413	1194	5	(	(	PUNCT
ftr-413	1194	6	7/2/03	7/2/03	NUM
ftr-413	1194	7	)	)	PUNCT
ftr-413	1194	8	.	.	PUNCT
ftr-413	1195	1	proposed	propose	VERB
ftr-413	1195	2	amendments	amendment	NOUN
ftr-413	1195	3	to	to	ADP
ftr-413	1195	4	the	the	DET
ftr-413	1195	5	§	§	PROPN
ftr-413	1195	6	704(b	704(b	PROPN
ftr-413	1195	7	)	)	PUNCT
ftr-413	1195	8	regulations	regulation	NOUN
ftr-413	1195	9	would	would	AUX
ftr-413	1195	10	expressly	expressly	ADV
ftr-413	1195	11	allow	allow	VERB
ftr-413	1195	12	partnerships	partnership	NOUN
ftr-413	1195	13	to	to	PART
ftr-413	1195	14	increase	increase	VERB
ftr-413	1195	15	or	or	CCONJ
ftr-413	1195	16	decrease	decrease	VERB
ftr-413	1195	17	the	the	DET
ftr-413	1195	18	capital	capital	NOUN
ftr-413	1195	19	accounts	account	NOUN
ftr-413	1195	20	of	of	ADP
ftr-413	1195	21	the	the	DET
ftr-413	1195	22	partners	partner	NOUN
ftr-413	1195	23	to	to	PART
ftr-413	1195	24	reflect	reflect	VERB
ftr-413	1195	25	a	a	DET
ftr-413	1195	26	revaluation	revaluation	NOUN
ftr-413	1195	27	of	of	ADP
ftr-413	1195	28	partnership	partnership	NOUN
ftr-413	1195	29	property	property	NOUN
ftr-413	1195	30	on	on	ADP
ftr-413	1195	31	the	the	DET
ftr-413	1195	32	partnership	partnership	NOUN
ftr-413	1195	33	’s	’s	PART
ftr-413	1195	34	books	book	NOUN
ftr-413	1195	35	in	in	ADP
ftr-413	1195	36	connection	connection	NOUN
ftr-413	1195	37	with	with	ADP
ftr-413	1195	38	the	the	DET
ftr-413	1195	39	grant	grant	NOUN
ftr-413	1195	40	of	of	ADP
ftr-413	1195	41	an	an	DET
ftr-413	1195	42	interest	interest	NOUN
ftr-413	1195	43	in	in	ADP
ftr-413	1195	44	the	the	DET
ftr-413	1195	45	partnership	partnership	NOUN
ftr-413	1195	46	(	(	PUNCT
ftr-413	1195	47	other	other	ADJ
ftr-413	1195	48	than	than	ADP
ftr-413	1195	49	a	a	DET
ftr-413	1195	50	de	de	X
ftr-413	1195	51	minimis	minimis	NOUN
ftr-413	1195	52	interest	interest	NOUN
ftr-413	1195	53	)	)	PUNCT
ftr-413	1195	54	in	in	ADP
ftr-413	1195	55	consideration	consideration	NOUN
ftr-413	1195	56	of	of	ADP
ftr-413	1195	57	services	service	NOUN
ftr-413	1195	58	to	to	ADP
ftr-413	1195	59	the	the	DET
ftr-413	1195	60	partnership	partnership	NOUN
ftr-413	1195	61	by	by	ADP
ftr-413	1195	62	an	an	DET
ftr-413	1195	63	existing	exist	VERB
ftr-413	1195	64	partner	partner	NOUN
ftr-413	1195	65	acting	act	VERB
ftr-413	1195	66	in	in	ADP
ftr-413	1195	67	a	a	DET
ftr-413	1195	68	partner	partner	NOUN
ftr-413	1195	69	capacity	capacity	NOUN
ftr-413	1195	70	or	or	CCONJ
ftr-413	1195	71	by	by	ADP
ftr-413	1195	72	a	a	DET
ftr-413	1195	73	new	new	ADJ
ftr-413	1195	74	partner	partner	NOUN
ftr-413	1195	75	acting	act	VERB
ftr-413	1195	76	in	in	ADP
ftr-413	1195	77	a	a	DET
ftr-413	1195	78	partner	partner	NOUN
ftr-413	1195	79	capacity	capacity	NOUN
ftr-413	1195	80	or	or	CCONJ
ftr-413	1195	81	in	in	ADP
ftr-413	1195	82	anticipation	anticipation	NOUN
ftr-413	1195	83	of	of	ADP
ftr-413	1195	84	being	be	AUX
ftr-413	1195	85	a	a	DET
ftr-413	1195	86	partner	partner	NOUN
ftr-413	1195	87	.	.	PUNCT
ftr-413	1196	1	the	the	DET
ftr-413	1196	2	regulation	regulation	NOUN
ftr-413	1196	3	will	will	AUX
ftr-413	1196	4	be	be	AUX
ftr-413	1196	5	effective	effective	ADJ
ftr-413	1196	6	when	when	SCONJ
ftr-413	1196	7	finalized	finalize	VERB
ftr-413	1196	8	.	.	PUNCT
ftr-413	1197	1	a.	a.	PROPN
ftr-413	1197	2	proposed	propose	VERB
ftr-413	1197	3	regulations	regulation	NOUN
ftr-413	1197	4	are	be	AUX
ftr-413	1197	5	made	make	VERB
ftr-413	1197	6	final	final	ADJ
ftr-413	1197	7	without	without	ADP
ftr-413	1197	8	change	change	NOUN
ftr-413	1197	9	.	.	PUNCT
ftr-413	1198	1	t.d	t.d	PROPN
ftr-413	1198	2	.	.	PROPN
ftr-413	1198	3	9126	9126	NUM
ftr-413	1198	4	,	,	PUNCT
ftr-413	1198	5	section	section	NOUN
ftr-413	1198	6	704(b	704(b	PROPN
ftr-413	1198	7	)	)	PUNCT
ftr-413	1198	8	and	and	CCONJ
ftr-413	1198	9	capital	capital	NOUN
ftr-413	1198	10	account	account	NOUN
ftr-413	1198	11	revaluations	revaluation	NOUN
ftr-413	1198	12	,	,	PUNCT
ftr-413	1199	1	69	69	NUM
ftr-413	1199	2	f.r	f.r	NOUN
ftr-413	1199	3	.	.	PROPN
ftr-413	1199	4	25615	25615	NUM
ftr-413	1199	5	(	(	PUNCT
ftr-413	1199	6	5/6/04	5/6/04	NUM
ftr-413	1199	7	)	)	PUNCT
ftr-413	1199	8	.	.	PUNCT
ftr-413	1200	1	effective	effective	ADJ
ftr-413	1200	2	5/6/04	5/6/04	NUM
ftr-413	1200	3	.	.	PUNCT
ftr-413	1201	1	2	2	NUM
ftr-413	1201	2	.	.	X
ftr-413	1201	3	section	section	NOUN
ftr-413	1201	4	833	833	NUM
ftr-413	1201	5	of	of	ADP
ftr-413	1201	6	the	the	DET
ftr-413	1201	7	american	american	ADJ
ftr-413	1201	8	jobs	jobs	PROPN
ftr-413	1201	9	creation	creation	PROPN
ftr-413	1201	10	act	act	NOUN
ftr-413	1201	11	of	of	ADP
ftr-413	1201	12	2004	2004	NUM
ftr-413	1201	13	amends	amend	NOUN
ftr-413	1201	14	§	§	PROPN
ftr-413	1201	15	§	§	PROPN
ftr-413	1201	16	704(c	704(c	PROPN
ftr-413	1201	17	)	)	PUNCT
ftr-413	1201	18	,	,	PUNCT
ftr-413	1201	19	734	734	NUM
ftr-413	1201	20	and	and	CCONJ
ftr-413	1201	21	743	743	NUM
ftr-413	1201	22	.	.	PUNCT
ftr-413	1201	23	!	!	PUNCT
ftr-413	1202	1	under	under	ADP
ftr-413	1202	2	§	§	PROPN
ftr-413	1202	3	704(c)(1)(c	704(c)(1)(c	PROPN
ftr-413	1202	4	)	)	PUNCT
ftr-413	1202	5	,	,	PUNCT
ftr-413	1202	6	a	a	DET
ftr-413	1202	7	built	build	VERB
ftr-413	1202	8	-	-	PUNCT
ftr-413	1202	9	in	in	ADP
ftr-413	1202	10	loss	loss	NOUN
ftr-413	1202	11	on	on	ADP
ftr-413	1202	12	property	property	NOUN
ftr-413	1202	13	contributed	contribute	VERB
ftr-413	1202	14	to	to	ADP
ftr-413	1202	15	a	a	DET
ftr-413	1202	16	partnership	partnership	NOUN
ftr-413	1202	17	will	will	AUX
ftr-413	1202	18	be	be	AUX
ftr-413	1202	19	taken	take	VERB
ftr-413	1202	20	into	into	ADP
ftr-413	1202	21	account	account	NOUN
ftr-413	1202	22	only	only	ADV
ftr-413	1202	23	by	by	ADP
ftr-413	1202	24	the	the	DET
ftr-413	1202	25	contributing	contribute	VERB
ftr-413	1202	26	partner	partner	NOUN
ftr-413	1202	27	and	and	CCONJ
ftr-413	1202	28	not	not	PART
ftr-413	1202	29	by	by	ADP
ftr-413	1202	30	other	other	ADJ
ftr-413	1202	31	partners	partner	NOUN
ftr-413	1202	32	.	.	PUNCT
ftr-413	1203	1	note	note	VERB
ftr-413	1203	2	that	that	SCONJ
ftr-413	1203	3	this	this	PRON
ftr-413	1203	4	is	be	AUX
ftr-413	1203	5	the	the	DET
ftr-413	1203	6	transaction	transaction	NOUN
ftr-413	1203	7	involved	involve	VERB
ftr-413	1203	8	in	in	ADP
ftr-413	1203	9	the	the	DET
ftr-413	1203	10	long	long	ADJ
ftr-413	1203	11	-	-	PUNCT
ftr-413	1203	12	term	term	NOUN
ftr-413	1203	13	capital	capital	NOUN
ftr-413	1203	14	holdings	holding	NOUN
ftr-413	1203	15	case	case	NOUN
ftr-413	1203	16	.	.	PUNCT
ftr-413	1203	17	!	!	PUNCT
ftr-413	1204	1	section	section	NOUN
ftr-413	1204	2	734(b	734(b	NOUN
ftr-413	1204	3	)	)	PUNCT
ftr-413	1205	1	basis	basis	NOUN
ftr-413	1205	2	adjustments	adjustment	NOUN
ftr-413	1205	3	will	will	AUX
ftr-413	1205	4	be	be	AUX
ftr-413	1205	5	mandatory	mandatory	ADJ
ftr-413	1205	6	with	with	ADP
ftr-413	1205	7	respect	respect	NOUN
ftr-413	1205	8	to	to	ADP
ftr-413	1205	9	built	build	VERB
ftr-413	1205	10	-	-	PUNCT
ftr-413	1205	11	in	in	ADP
ftr-413	1205	12	losses	loss	NOUN
ftr-413	1205	13	or	or	CCONJ
ftr-413	1205	14	adjustments	adjustment	NOUN
ftr-413	1205	15	that	that	PRON
ftr-413	1205	16	exceed	exceed	VERB
ftr-413	1205	17	$	$	SYM
ftr-413	1205	18	250,000	250,000	NUM
ftr-413	1205	19	at	at	ADP
ftr-413	1205	20	the	the	DET
ftr-413	1205	21	partnership	partnership	NOUN
ftr-413	1205	22	level	level	NOUN
ftr-413	1205	23	.	.	PUNCT
ftr-413	1206	1	section	section	NOUN
ftr-413	1206	2	743(b	743(b	NOUN
ftr-413	1206	3	)	)	PUNCT
ftr-413	1206	4	basis	basis	NOUN
ftr-413	1206	5	adjustments	adjustment	NOUN
ftr-413	1206	6	will	will	AUX
ftr-413	1206	7	be	be	AUX
ftr-413	1206	8	mandatory	mandatory	ADJ
ftr-413	1206	9	for	for	ADP
ftr-413	1206	10	basis	basis	NOUN
ftr-413	1206	11	adjustments	adjustment	NOUN
ftr-413	1206	12	that	that	PRON
ftr-413	1206	13	exceed	exceed	VERB
ftr-413	1206	14	$	$	SYM
ftr-413	1206	15	250,000	250,000	NUM
ftr-413	1206	16	at	at	ADP
ftr-413	1206	17	the	the	DET
ftr-413	1206	18	partnership	partnership	NOUN
ftr-413	1206	19	level	level	NOUN
ftr-413	1206	20	.	.	PUNCT
ftr-413	1207	1	such	such	ADJ
ftr-413	1207	2	adjustments	adjustment	NOUN
ftr-413	1207	3	under	under	ADP
ftr-413	1207	4	§	§	PROPN
ftr-413	1207	5	§	§	PROPN
ftr-413	1207	6	734	734	NUM
ftr-413	1207	7	and	and	CCONJ
ftr-413	1207	8	743	743	NUM
ftr-413	1207	9	had	have	AUX
ftr-413	1207	10	been	be	AUX
ftr-413	1207	11	heretofore	heretofore	ADV
ftr-413	1207	12	optional	optional	ADJ
ftr-413	1207	13	,	,	PUNCT
ftr-413	1207	14	and	and	CCONJ
ftr-413	1207	15	need	need	AUX
ftr-413	1207	16	not	not	PART
ftr-413	1207	17	have	have	AUX
ftr-413	1207	18	been	be	AUX
ftr-413	1207	19	made	make	VERB
ftr-413	1207	20	in	in	ADP
ftr-413	1207	21	the	the	DET
ftr-413	1207	22	absence	absence	NOUN
ftr-413	1207	23	of	of	ADP
ftr-413	1207	24	a	a	DET
ftr-413	1207	25	§	§	ADJ
ftr-413	1207	26	754	754	NUM
ftr-413	1207	27	election	election	NOUN
ftr-413	1207	28	.	.	PUNCT
ftr-413	1208	1	an	an	DET
ftr-413	1208	2	elective	elective	ADJ
ftr-413	1208	3	exception	exception	NOUN
ftr-413	1208	4	is	be	AUX
ftr-413	1208	5	provided	provide	VERB
ftr-413	1208	6	for	for	ADP
ftr-413	1208	7	investment	investment	NOUN
ftr-413	1208	8	partnerships	partnership	NOUN
ftr-413	1208	9	,	,	PUNCT
ftr-413	1208	10	but	but	CCONJ
ftr-413	1208	11	the	the	DET
ftr-413	1208	12	election	election	NOUN
ftr-413	1208	13	requires	require	VERB
ftr-413	1208	14	outside	outside	ADP
ftr-413	1208	15	basis	basis	NOUN
ftr-413	1208	16	adjustments	adjustment	NOUN
ftr-413	1208	17	to	to	PART
ftr-413	1208	18	be	be	AUX
ftr-413	1208	19	made	make	VERB
ftr-413	1208	20	.	.	PUNCT
ftr-413	1209	1	3	3	X
ftr-413	1209	2	.	.	X
ftr-413	1209	3	section	section	NOUN
ftr-413	1209	4	834(a	834(a	PROPN
ftr-413	1209	5	)	)	PUNCT
ftr-413	1209	6	of	of	ADP
ftr-413	1209	7	the	the	DET
ftr-413	1209	8	american	american	ADJ
ftr-413	1209	9	jobs	jobs	PROPN
ftr-413	1209	10	creation	creation	PROPN
ftr-413	1209	11	act	act	NOUN
ftr-413	1209	12	of	of	ADP
ftr-413	1209	13	2004	2004	NUM
ftr-413	1209	14	amends	amend	NOUN
ftr-413	1209	15	§	§	PROPN
ftr-413	1209	16	755	755	NUM
ftr-413	1209	17	to	to	PART
ftr-413	1209	18	provide	provide	VERB
ftr-413	1209	19	that	that	PRON
ftr-413	1209	20	in	in	ADP
ftr-413	1209	21	making	make	VERB
ftr-413	1209	22	reductions	reduction	NOUN
ftr-413	1209	23	to	to	ADP
ftr-413	1209	24	the	the	DET
ftr-413	1209	25	basis	basis	NOUN
ftr-413	1209	26	of	of	ADP
ftr-413	1209	27	property	property	NOUN
ftr-413	1209	28	under	under	ADP
ftr-413	1209	29	§	§	PROPN
ftr-413	1209	30	734(b	734(b	PROPN
ftr-413	1209	31	)	)	PUNCT
ftr-413	1209	32	,	,	PUNCT
ftr-413	1209	33	no	no	DET
ftr-413	1209	34	allocation	allocation	NOUN
ftr-413	1209	35	is	be	AUX
ftr-413	1209	36	to	to	PART
ftr-413	1209	37	be	be	AUX
ftr-413	1209	38	made	make	VERB
ftr-413	1209	39	to	to	ADP
ftr-413	1209	40	the	the	DET
ftr-413	1209	41	basis	basis	NOUN
ftr-413	1209	42	of	of	ADP
ftr-413	1209	43	stock	stock	NOUN
ftr-413	1209	44	of	of	ADP
ftr-413	1209	45	a	a	DET
ftr-413	1209	46	corporation	corporation	NOUN
ftr-413	1209	47	that	that	PRON
ftr-413	1209	48	is	be	AUX
ftr-413	1209	49	a	a	DET
ftr-413	1209	50	partner	partner	NOUN
ftr-413	1209	51	in	in	ADP
ftr-413	1209	52	the	the	DET
ftr-413	1209	53	partnership	partnership	NOUN
ftr-413	1209	54	.	.	PUNCT
ftr-413	1210	1	d.	d.	PROPN
ftr-413	1210	2	sales	sale	NOUN
ftr-413	1210	3	of	of	ADP
ftr-413	1210	4	partnership	partnership	NOUN
ftr-413	1210	5	interests	interest	NOUN
ftr-413	1210	6	,	,	PUNCT
ftr-413	1210	7	liquidations	liquidation	NOUN
ftr-413	1210	8	and	and	CCONJ
ftr-413	1210	9	mergers	merger	NOUN
ftr-413	1210	10	1	1	NUM
ftr-413	1210	11	.	.	PUNCT
ftr-413	1210	12	effect	effect	NOUN
ftr-413	1210	13	of	of	ADP
ftr-413	1210	14	partnership	partnership	NOUN
ftr-413	1210	15	mergers	merger	NOUN
ftr-413	1210	16	on	on	ADP
ftr-413	1210	17	gain	gain	NOUN
ftr-413	1210	18	recognition	recognition	NOUN
ftr-413	1210	19	under	under	ADP
ftr-413	1210	20	§	§	PROPN
ftr-413	1210	21	§	§	PROPN
ftr-413	1210	22	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-413	1210	23	)	)	PUNCT
ftr-413	1210	24	and	and	CCONJ
ftr-413	1210	25	737(b	737(b	PROPN
ftr-413	1210	26	)	)	PUNCT
ftr-413	1210	27	.	.	PUNCT
ftr-413	1211	1	rev	rev	PROPN
ftr-413	1211	2	.	.	PUNCT
ftr-413	1211	3	rul	rul	PROPN
ftr-413	1211	4	.	.	PUNCT
ftr-413	1212	1	2004	2004	NUM
ftr-413	1212	2	-	-	SYM
ftr-413	1212	3	43	43	NUM
ftr-413	1212	4	,	,	PUNCT
ftr-413	1212	5	2004	2004	NUM
ftr-413	1212	6	-	-	SYM
ftr-413	1212	7	18	18	NUM
ftr-413	1212	8	i.r.b	i.r.b	NOUN
ftr-413	1212	9	.	.	PUNCT
ftr-413	1213	1	842	842	NUM
ftr-413	1213	2	(	(	PUNCT
ftr-413	1213	3	4/12/04	4/12/04	NUM
ftr-413	1213	4	)	)	PUNCT
ftr-413	1213	5	.	.	PUNCT
ftr-413	1214	1	this	this	DET
ftr-413	1214	2	ruling	ruling	NOUN
ftr-413	1214	3	deals	deal	NOUN
ftr-413	1214	4	with	with	ADP
ftr-413	1214	5	the	the	DET
ftr-413	1214	6	application	application	NOUN
ftr-413	1214	7	of	of	ADP
ftr-413	1214	8	§	§	PROPN
ftr-413	1214	9	§	§	PROPN
ftr-413	1214	10	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-413	1214	11	)	)	PUNCT
ftr-413	1214	12	and	and	CCONJ
ftr-413	1214	13	737(b	737(b	NOUN
ftr-413	1214	14	)	)	PUNCT
ftr-413	1214	15	in	in	ADP
ftr-413	1214	16	partnership	partnership	NOUN
ftr-413	1214	17	mergers	merger	NOUN
ftr-413	1214	18	.	.	PUNCT
ftr-413	1215	1	the	the	DET
ftr-413	1215	2	ruling	ruling	NOUN
ftr-413	1215	3	holds	hold	VERB
ftr-413	1215	4	that	that	SCONJ
ftr-413	1215	5	§	§	PROPN
ftr-413	1215	6	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-413	1215	7	)	)	PUNCT
ftr-413	1215	8	applies	apply	VERB
ftr-413	1215	9	to	to	ADP
ftr-413	1215	10	newly	newly	ADV
ftr-413	1215	11	2005	2005	NUM
ftr-413	1215	12	]	]	PUNCT
ftr-413	1215	13	recent	recent	ADJ
ftr-413	1215	14	developments	development	NOUN
ftr-413	1215	15	in	in	ADP
ftr-413	1215	16	federal	federal	ADJ
ftr-413	1215	17	income	income	NOUN
ftr-413	1215	18	taxation	taxation	NOUN
ftr-413	1215	19	97	97	NUM
ftr-413	1215	20	created	create	VERB
ftr-413	1215	21	§	§	PROPN
ftr-413	1215	22	704(c	704(c	PROPN
ftr-413	1215	23	)	)	PUNCT
ftr-413	1215	24	gain	gain	NOUN
ftr-413	1215	25	or	or	CCONJ
ftr-413	1215	26	loss	loss	NOUN
ftr-413	1215	27	in	in	ADP
ftr-413	1215	28	property	property	NOUN
ftr-413	1215	29	contributed	contribute	VERB
ftr-413	1215	30	by	by	ADP
ftr-413	1215	31	the	the	DET
ftr-413	1215	32	transferor	transferor	NOUN
ftr-413	1215	33	partnership	partnership	NOUN
ftr-413	1215	34	to	to	ADP
ftr-413	1215	35	the	the	DET
ftr-413	1215	36	continuing	continue	VERB
ftr-413	1215	37	partnership	partnership	NOUN
ftr-413	1215	38	in	in	ADP
ftr-413	1215	39	an	an	DET
ftr-413	1215	40	assets	asset	NOUN
ftr-413	1215	41	-	-	PUNCT
ftr-413	1215	42	over	over	ADP
ftr-413	1215	43	partnership	partnership	NOUN
ftr-413	1215	44	merger	merger	NOUN
ftr-413	1215	45	,	,	PUNCT
ftr-413	1215	46	but	but	CCONJ
ftr-413	1215	47	does	do	AUX
ftr-413	1215	48	not	not	PART
ftr-413	1215	49	apply	apply	VERB
ftr-413	1215	50	to	to	ADP
ftr-413	1215	51	newly	newly	ADV
ftr-413	1215	52	created	create	VERB
ftr-413	1215	53	reverse	reverse	NOUN
ftr-413	1215	54	§	§	PROPN
ftr-413	1215	55	704(c	704(c	PROPN
ftr-413	1215	56	)	)	PUNCT
ftr-413	1215	57	gain	gain	NOUN
ftr-413	1215	58	or	or	CCONJ
ftr-413	1215	59	loss	loss	NOUN
ftr-413	1215	60	resulting	result	VERB
ftr-413	1215	61	from	from	ADP
ftr-413	1215	62	a	a	DET
ftr-413	1215	63	revaluation	revaluation	NOUN
ftr-413	1215	64	of	of	ADP
ftr-413	1215	65	property	property	NOUN
ftr-413	1215	66	in	in	ADP
ftr-413	1215	67	the	the	DET
ftr-413	1215	68	continuing	continue	VERB
ftr-413	1215	69	partnership	partnership	NOUN
ftr-413	1215	70	.	.	PUNCT
ftr-413	1216	1	similarly	similarly	ADV
ftr-413	1216	2	,	,	PUNCT
ftr-413	1216	3	for	for	ADP
ftr-413	1216	4	purposes	purpose	NOUN
ftr-413	1216	5	of	of	ADP
ftr-413	1216	6	§	§	PROPN
ftr-413	1216	7	737(b	737(b	PROPN
ftr-413	1216	8	)	)	PUNCT
ftr-413	1216	9	,	,	PUNCT
ftr-413	1216	10	net	net	ADJ
ftr-413	1216	11	precontribution	precontribution	NOUN
ftr-413	1216	12	gain	gain	NOUN
ftr-413	1216	13	includes	include	VERB
ftr-413	1216	14	newly	newly	ADV
ftr-413	1216	15	created	create	VERB
ftr-413	1216	16	§	§	PROPN
ftr-413	1216	17	704(c	704(c	PROPN
ftr-413	1216	18	)	)	PUNCT
ftr-413	1216	19	gain	gain	NOUN
ftr-413	1216	20	or	or	CCONJ
ftr-413	1216	21	loss	loss	NOUN
ftr-413	1216	22	in	in	ADP
ftr-413	1216	23	property	property	NOUN
ftr-413	1216	24	contributed	contribute	VERB
ftr-413	1216	25	by	by	ADP
ftr-413	1216	26	the	the	DET
ftr-413	1216	27	transferor	transferor	NOUN
ftr-413	1216	28	partnership	partnership	NOUN
ftr-413	1216	29	to	to	ADP
ftr-413	1216	30	the	the	DET
ftr-413	1216	31	continuing	continue	VERB
ftr-413	1216	32	partnership	partnership	NOUN
ftr-413	1216	33	in	in	ADP
ftr-413	1216	34	an	an	DET
ftr-413	1216	35	assets	asset	NOUN
ftr-413	1216	36	-	-	PUNCT
ftr-413	1216	37	over	over	ADP
ftr-413	1216	38	partnership	partnership	NOUN
ftr-413	1216	39	merger	merger	NOUN
ftr-413	1216	40	,	,	PUNCT
ftr-413	1216	41	but	but	CCONJ
ftr-413	1216	42	does	do	AUX
ftr-413	1216	43	not	not	PART
ftr-413	1216	44	include	include	VERB
ftr-413	1216	45	newly	newly	ADV
ftr-413	1216	46	created	create	VERB
ftr-413	1216	47	reverse	reverse	NOUN
ftr-413	1216	48	§	§	PROPN
ftr-413	1216	49	704(c	704(c	PROPN
ftr-413	1216	50	)	)	PUNCT
ftr-413	1216	51	gain	gain	NOUN
ftr-413	1216	52	or	or	CCONJ
ftr-413	1216	53	loss	loss	NOUN
ftr-413	1216	54	resulting	result	VERB
ftr-413	1216	55	from	from	ADP
ftr-413	1216	56	a	a	DET
ftr-413	1216	57	revaluation	revaluation	NOUN
ftr-413	1216	58	of	of	ADP
ftr-413	1216	59	property	property	NOUN
ftr-413	1216	60	in	in	ADP
ftr-413	1216	61	the	the	DET
ftr-413	1216	62	continuing	continue	VERB
ftr-413	1216	63	partnership	partnership	NOUN
ftr-413	1216	64	.	.	PUNCT
ftr-413	1217	1	thus	thus	ADV
ftr-413	1217	2	,	,	PUNCT
ftr-413	1217	3	a	a	DET
ftr-413	1217	4	distribution	distribution	NOUN
ftr-413	1217	5	of	of	ADP
ftr-413	1217	6	property	property	NOUN
ftr-413	1217	7	previously	previously	ADV
ftr-413	1217	8	held	hold	VERB
ftr-413	1217	9	by	by	ADP
ftr-413	1217	10	the	the	DET
ftr-413	1217	11	disappearing	disappear	VERB
ftr-413	1217	12	partnership	partnership	NOUN
ftr-413	1217	13	will	will	AUX
ftr-413	1217	14	trigger	trigger	VERB
ftr-413	1217	15	gain	gain	VERB
ftr-413	1217	16	recognition	recognition	NOUN
ftr-413	1217	17	if	if	SCONJ
ftr-413	1217	18	the	the	DET
ftr-413	1217	19	distribution	distribution	NOUN
ftr-413	1217	20	occurs	occur	VERB
ftr-413	1217	21	within	within	ADP
ftr-413	1217	22	seven	seven	NUM
ftr-413	1217	23	years	year	NOUN
ftr-413	1217	24	after	after	ADP
ftr-413	1217	25	the	the	DET
ftr-413	1217	26	merger	merger	NOUN
ftr-413	1217	27	.	.	PUNCT
ftr-413	1218	1	a.	a.	PROPN
ftr-413	1218	2	rev	rev	PROPN
ftr-413	1218	3	.	.	PUNCT
ftr-413	1219	1	rul	rul	PROPN
ftr-413	1219	2	.	.	PUNCT
ftr-413	1220	1	2004	2004	NUM
ftr-413	1220	2	-	-	SYM
ftr-413	1220	3	43	43	NUM
ftr-413	1220	4	is	be	AUX
ftr-413	1220	5	revoked	revoke	VERB
ftr-413	1220	6	,	,	PUNCT
ftr-413	1220	7	and	and	CCONJ
ftr-413	1220	8	forthcoming	forthcoming	ADJ
ftr-413	1220	9	regulations	regulation	NOUN
ftr-413	1220	10	will	will	AUX
ftr-413	1220	11	be	be	AUX
ftr-413	1220	12	effective	effective	ADJ
ftr-413	1220	13	for	for	ADP
ftr-413	1220	14	distributions	distribution	NOUN
ftr-413	1220	15	after	after	ADP
ftr-413	1220	16	1/19/05	1/19/05	PROPN
ftr-413	1220	17	.	.	PUNCT
ftr-413	1221	1	rev	rev	PROPN
ftr-413	1221	2	.	.	PROPN
ftr-413	1221	3	rul	rul	PROPN
ftr-413	1221	4	.	.	PUNCT
ftr-413	1222	1	200510	200510	NUM
ftr-413	1222	2	,	,	PUNCT
ftr-413	1222	3	2005	2005	NUM
ftr-413	1222	4	i.r.b	i.r.b	NOUN
ftr-413	1222	5	.	.	PUNCT
ftr-413	1223	1	(	(	PUNCT
ftr-413	1223	2	1/19/05	1/19/05	NUM
ftr-413	1223	3	)	)	PUNCT
ftr-413	1223	4	,	,	PUNCT
ftr-413	1223	5	revoking	revoke	VERB
ftr-413	1223	6	rev	rev	PROPN
ftr-413	1223	7	.	.	PUNCT
ftr-413	1223	8	rul	rul	PROPN
ftr-413	1223	9	.	.	PUNCT
ftr-413	1224	1	2004	2004	NUM
ftr-413	1224	2	-	-	SYM
ftr-413	1224	3	43	43	NUM
ftr-413	1224	4	,	,	PUNCT
ftr-413	1224	5	2004	2004	NUM
ftr-413	1224	6	-	-	SYM
ftr-413	1224	7	18	18	NUM
ftr-413	1224	8	i.r.b	i.r.b	NOUN
ftr-413	1224	9	.	.	PUNCT
ftr-413	1225	1	842	842	NUM
ftr-413	1225	2	.	.	PUNCT
ftr-413	1226	1	the	the	DET
ftr-413	1226	2	irs	irs	PROPN
ftr-413	1226	3	has	have	AUX
ftr-413	1226	4	deferred	defer	VERB
ftr-413	1226	5	to	to	ADP
ftr-413	1226	6	commentators	commentator	NOUN
ftr-413	1226	7	whose	whose	DET
ftr-413	1226	8	view	view	NOUN
ftr-413	1226	9	is	be	AUX
ftr-413	1226	10	that	that	SCONJ
ftr-413	1226	11	rev	rev	VERB
ftr-413	1226	12	.	.	PROPN
ftr-413	1226	13	rul	rul	PROPN
ftr-413	1226	14	.	.	PUNCT
ftr-413	1227	1	2004	2004	NUM
ftr-413	1227	2	-	-	SYM
ftr-413	1227	3	43	43	NUM
ftr-413	1227	4	is	be	AUX
ftr-413	1227	5	inconsistent	inconsistent	ADJ
ftr-413	1227	6	with	with	ADP
ftr-413	1227	7	the	the	DET
ftr-413	1227	8	current	current	ADJ
ftr-413	1227	9	regulations	regulation	NOUN
ftr-413	1227	10	under	under	ADP
ftr-413	1227	11	§	§	PROPN
ftr-413	1227	12	§	§	PROPN
ftr-413	1227	13	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-413	1227	14	)	)	PUNCT
ftr-413	1227	15	and	and	CCONJ
ftr-413	1227	16	737	737	NUM
ftr-413	1227	17	,	,	PUNCT
ftr-413	1227	18	and	and	CCONJ
ftr-413	1227	19	therefore	therefore	ADV
ftr-413	1227	20	should	should	AUX
ftr-413	1227	21	not	not	PART
ftr-413	1227	22	be	be	AUX
ftr-413	1227	23	applied	apply	VERB
ftr-413	1227	24	retroactively	retroactively	ADV
ftr-413	1227	25	.	.	PUNCT
ftr-413	1228	1	the	the	DET
ftr-413	1228	2	irs	irs	PROPN
ftr-413	1228	3	and	and	CCONJ
ftr-413	1228	4	treasury	treasury	PROPN
ftr-413	1228	5	will	will	AUX
ftr-413	1228	6	amend	amend	VERB
ftr-413	1228	7	the	the	DET
ftr-413	1228	8	regulations	regulation	NOUN
ftr-413	1228	9	to	to	PART
ftr-413	1228	10	provide	provide	VERB
ftr-413	1228	11	the	the	DET
ftr-413	1228	12	same	same	ADJ
ftr-413	1228	13	result	result	NOUN
ftr-413	1228	14	as	as	ADP
ftr-413	1228	15	rev	rev	PROPN
ftr-413	1228	16	.	.	PROPN
ftr-413	1228	17	rul	rul	PROPN
ftr-413	1228	18	.	.	PUNCT
ftr-413	1228	19	2004	2004	NUM
ftr-413	1228	20	-	-	SYM
ftr-413	1228	21	43	43	NUM
ftr-413	1228	22	.	.	PUNCT
ftr-413	1229	1	2	2	X
ftr-413	1229	2	.	.	X
ftr-413	1229	3	continuing	continue	VERB
ftr-413	1229	4	suit	suit	NOUN
ftr-413	1229	5	over	over	ADP
ftr-413	1229	6	the	the	DET
ftr-413	1229	7	termination	termination	NOUN
ftr-413	1229	8	of	of	ADP
ftr-413	1229	9	a	a	DET
ftr-413	1229	10	partnership	partnership	NOUN
ftr-413	1229	11	means	mean	VERB
ftr-413	1229	12	the	the	DET
ftr-413	1229	13	partnership	partnership	NOUN
ftr-413	1229	14	has	have	AUX
ftr-413	1229	15	n’t	not	PART
ftr-413	1229	16	terminated	terminate	VERB
ftr-413	1229	17	.	.	PUNCT
ftr-413	1230	1	harbor	harbor	PROPN
ftr-413	1230	2	cove	cove	PROPN
ftr-413	1230	3	marina	marina	PROPN
ftr-413	1230	4	partners	partners	PROPN
ftr-413	1230	5	partnership	partnership	PROPN
ftr-413	1230	6	v.	v.	PROPN
ftr-413	1230	7	commissioner	commissioner	PROPN
ftr-413	1230	8	,	,	PUNCT
ftr-413	1230	9	123	123	NUM
ftr-413	1230	10	t.c	t.c	PROPN
ftr-413	1230	11	.	.	PROPN
ftr-413	1230	12	64	64	NUM
ftr-413	1230	13	(	(	PUNCT
ftr-413	1230	14	7/15/04	7/15/04	NOUN
ftr-413	1230	15	)	)	PUNCT
ftr-413	1230	16	.	.	PUNCT
ftr-413	1231	1	harbor	harbor	PROPN
ftr-413	1231	2	cove	cove	PROPN
ftr-413	1231	3	marina	marina	PROPN
ftr-413	1231	4	partners	partners	PROPN
ftr-413	1231	5	partnership	partnership	PROPN
ftr-413	1231	6	filed	file	VERB
ftr-413	1231	7	a	a	DET
ftr-413	1231	8	tax	tax	NOUN
ftr-413	1231	9	return	return	NOUN
ftr-413	1231	10	indicating	indicate	VERB
ftr-413	1231	11	that	that	SCONJ
ftr-413	1231	12	its	its	PRON
ftr-413	1231	13	affairs	affair	NOUN
ftr-413	1231	14	had	have	AUX
ftr-413	1231	15	been	be	AUX
ftr-413	1231	16	terminated	terminate	VERB
ftr-413	1231	17	in	in	ADP
ftr-413	1231	18	1998	1998	NUM
ftr-413	1231	19	,	,	PUNCT
ftr-413	1231	20	and	and	CCONJ
ftr-413	1231	21	all	all	PRON
ftr-413	1231	22	of	of	ADP
ftr-413	1231	23	the	the	DET
ftr-413	1231	24	partners	partner	NOUN
ftr-413	1231	25	but	but	CCONJ
ftr-413	1231	26	one	one	NUM
ftr-413	1231	27	(	(	PUNCT
ftr-413	1231	28	collins	collins	PROPN
ftr-413	1231	29	)	)	PUNCT
ftr-413	1231	30	reported	report	VERB
ftr-413	1231	31	consistently	consistently	ADV
ftr-413	1231	32	.	.	PUNCT
ftr-413	1232	1	following	follow	VERB
ftr-413	1232	2	a	a	DET
ftr-413	1232	3	tefra	tefra	ADJ
ftr-413	1232	4	audit	audit	NOUN
ftr-413	1232	5	in	in	ADP
ftr-413	1232	6	which	which	PRON
ftr-413	1232	7	the	the	DET
ftr-413	1232	8	irs	irs	PROPN
ftr-413	1232	9	issued	issue	VERB
ftr-413	1232	10	a	a	DET
ftr-413	1232	11	notice	notice	NOUN
ftr-413	1232	12	of	of	ADP
ftr-413	1232	13	final	final	ADJ
ftr-413	1232	14	partnership	partnership	NOUN
ftr-413	1232	15	administrative	administrative	ADJ
ftr-413	1232	16	adjustment	adjustment	NOUN
ftr-413	1232	17	indicating	indicate	VERB
ftr-413	1232	18	that	that	SCONJ
ftr-413	1232	19	the	the	DET
ftr-413	1232	20	“	"	PUNCT
ftr-413	1232	21	final	final	ADJ
ftr-413	1232	22	”	"	PUNCT
ftr-413	1232	23	return	return	NOUN
ftr-413	1232	24	was	be	AUX
ftr-413	1232	25	correct	correct	ADJ
ftr-413	1232	26	and	and	CCONJ
ftr-413	1232	27	that	that	SCONJ
ftr-413	1232	28	the	the	DET
ftr-413	1232	29	irs	irs	PROPN
ftr-413	1232	30	would	would	AUX
ftr-413	1232	31	make	make	VERB
ftr-413	1232	32	no	no	DET
ftr-413	1232	33	changes	change	NOUN
ftr-413	1232	34	,	,	PUNCT
ftr-413	1232	35	and	and	CCONJ
ftr-413	1232	36	the	the	DET
ftr-413	1232	37	tax	tax	NOUN
ftr-413	1232	38	matters	matter	NOUN
ftr-413	1232	39	partner	partner	NOUN
ftr-413	1232	40	’s	’s	PART
ftr-413	1233	1	[	[	X
ftr-413	1233	2	understandable	understandable	ADJ
ftr-413	1233	3	]	]	X
ftr-413	1233	4	failure	failure	NOUN
ftr-413	1233	5	to	to	PART
ftr-413	1233	6	petition	petition	VERB
ftr-413	1233	7	the	the	DET
ftr-413	1233	8	tax	tax	NOUN
ftr-413	1233	9	court	court	NOUN
ftr-413	1233	10	for	for	ADP
ftr-413	1233	11	review	review	NOUN
ftr-413	1233	12	under	under	ADP
ftr-413	1233	13	§	§	PROPN
ftr-413	1233	14	6226(a	6226(a	NUM
ftr-413	1233	15	)	)	PUNCT
ftr-413	1233	16	,	,	PUNCT
ftr-413	1233	17	collins	collins	PROPN
ftr-413	1233	18	,	,	PUNCT
ftr-413	1233	19	a	a	DET
ftr-413	1233	20	notice	notice	NOUN
ftr-413	1233	21	partner	partner	NOUN
ftr-413	1233	22	petitioned	petition	VERB
ftr-413	1233	23	under	under	ADP
ftr-413	1233	24	§	§	PROPN
ftr-413	1233	25	6226(b	6226(b	VERB
ftr-413	1233	26	)	)	PUNCT
ftr-413	1233	27	to	to	PART
ftr-413	1233	28	readjust	readjust	VERB
ftr-413	1233	29	partnership	partnership	NOUN
ftr-413	1233	30	items	item	NOUN
ftr-413	1233	31	relating	relate	VERB
ftr-413	1233	32	to	to	ADP
ftr-413	1233	33	the	the	DET
ftr-413	1233	34	fpaa	fpaa	NOUN
ftr-413	1233	35	.	.	PUNCT
ftr-413	1234	1	judge	judge	PROPN
ftr-413	1234	2	laro	laro	PROPN
ftr-413	1234	3	held	hold	VERB
ftr-413	1234	4	that	that	SCONJ
ftr-413	1234	5	the	the	DET
ftr-413	1234	6	partnership	partnership	NOUN
ftr-413	1234	7	did	do	AUX
ftr-413	1234	8	not	not	PART
ftr-413	1234	9	terminate	terminate	VERB
ftr-413	1234	10	under	under	ADP
ftr-413	1234	11	§	§	PROPN
ftr-413	1234	12	708(b)(1)(a	708(b)(1)(a	NUM
ftr-413	1234	13	)	)	PUNCT
ftr-413	1234	14	when	when	SCONJ
ftr-413	1234	15	(	(	PUNCT
ftr-413	1234	16	1	1	X
ftr-413	1234	17	)	)	PUNCT
ftr-413	1234	18	its	its	PRON
ftr-413	1234	19	managing	manage	VERB
ftr-413	1234	20	general	general	ADJ
ftr-413	1234	21	partner	partner	NOUN
ftr-413	1234	22	purportedly	purportedly	ADV
ftr-413	1234	23	wound	wind	VERB
ftr-413	1234	24	up	up	ADP
ftr-413	1234	25	the	the	DET
ftr-413	1234	26	affairs	affair	NOUN
ftr-413	1234	27	of	of	ADP
ftr-413	1234	28	the	the	DET
ftr-413	1234	29	partnership	partnership	NOUN
ftr-413	1234	30	’s	’s	PART
ftr-413	1234	31	business	business	NOUN
ftr-413	1234	32	operation	operation	NOUN
ftr-413	1234	33	using	use	VERB
ftr-413	1234	34	procedures	procedure	NOUN
ftr-413	1234	35	apparently	apparently	ADV
ftr-413	1234	36	contrary	contrary	ADJ
ftr-413	1234	37	to	to	ADP
ftr-413	1234	38	those	those	PRON
ftr-413	1234	39	stated	state	VERB
ftr-413	1234	40	in	in	ADP
ftr-413	1234	41	the	the	DET
ftr-413	1234	42	partnership	partnership	NOUN
ftr-413	1234	43	agreement	agreement	NOUN
ftr-413	1234	44	,	,	PUNCT
ftr-413	1234	45	(	(	PUNCT
ftr-413	1234	46	2	2	X
ftr-413	1234	47	)	)	PUNCT
ftr-413	1234	48	another	another	DET
ftr-413	1234	49	partner	partner	NOUN
ftr-413	1234	50	filed	file	VERB
ftr-413	1234	51	a	a	DET
ftr-413	1234	52	lawsuit	lawsuit	NOUN
ftr-413	1234	53	to	to	PART
ftr-413	1234	54	compel	compel	VERB
ftr-413	1234	55	the	the	DET
ftr-413	1234	56	use	use	NOUN
ftr-413	1234	57	of	of	ADP
ftr-413	1234	58	the	the	DET
ftr-413	1234	59	procedures	procedure	NOUN
ftr-413	1234	60	stated	state	VERB
ftr-413	1234	61	in	in	ADP
ftr-413	1234	62	the	the	DET
ftr-413	1234	63	agreement	agreement	NOUN
ftr-413	1234	64	,	,	PUNCT
ftr-413	1234	65	and	and	CCONJ
ftr-413	1234	66	(	(	PUNCT
ftr-413	1234	67	3	3	X
ftr-413	1234	68	)	)	PUNCT
ftr-413	1234	69	a	a	DET
ftr-413	1234	70	resolution	resolution	NOUN
ftr-413	1234	71	of	of	ADP
ftr-413	1234	72	that	that	DET
ftr-413	1234	73	lawsuit	lawsuit	NOUN
ftr-413	1234	74	could	could	AUX
ftr-413	1234	75	reasonably	reasonably	ADV
ftr-413	1234	76	lead	lead	VERB
ftr-413	1234	77	to	to	ADP
ftr-413	1234	78	the	the	DET
ftr-413	1234	79	partnership	partnership	NOUN
ftr-413	1234	80	’s	’s	PART
ftr-413	1234	81	reporting	reporting	NOUN
ftr-413	1234	82	in	in	ADP
ftr-413	1234	83	a	a	DET
ftr-413	1234	84	subsequent	subsequent	ADJ
ftr-413	1234	85	year	year	NOUN
ftr-413	1234	86	of	of	ADP
ftr-413	1234	87	significant	significant	ADJ
ftr-413	1234	88	income	income	NOUN
ftr-413	1234	89	,	,	PUNCT
ftr-413	1234	90	credit	credit	NOUN
ftr-413	1234	91	,	,	PUNCT
ftr-413	1234	92	gain	gain	NOUN
ftr-413	1234	93	,	,	PUNCT
ftr-413	1234	94	loss	loss	NOUN
ftr-413	1234	95	,	,	PUNCT
ftr-413	1234	96	or	or	CCONJ
ftr-413	1234	97	deduction	deduction	NOUN
ftr-413	1234	98	.	.	PUNCT
ftr-413	1235	1	3	3	X
ftr-413	1235	2	.	.	PUNCT
ftr-413	1235	3	“	"	PUNCT
ftr-413	1235	4	partnership	partnership	NOUN
ftr-413	1235	5	interest	interest	NOUN
ftr-413	1235	6	for	for	ADP
ftr-413	1235	7	debt	debt	NOUN
ftr-413	1235	8	”	"	PUNCT
ftr-413	1235	9	is	be	AUX
ftr-413	1235	10	to	to	PART
ftr-413	1235	11	be	be	AUX
ftr-413	1235	12	treated	treat	VERB
ftr-413	1235	13	in	in	ADP
ftr-413	1235	14	the	the	DET
ftr-413	1235	15	same	same	ADJ
ftr-413	1235	16	way	way	NOUN
ftr-413	1235	17	as	as	ADP
ftr-413	1235	18	“	"	PUNCT
ftr-413	1235	19	stock	stock	NOUN
ftr-413	1235	20	for	for	ADP
ftr-413	1235	21	debt	debt	NOUN
ftr-413	1235	22	.	.	PUNCT
ftr-413	1235	23	”	"	PUNCT
ftr-413	1235	24	section	section	NOUN
ftr-413	1235	25	896	896	NUM
ftr-413	1235	26	of	of	ADP
ftr-413	1235	27	the	the	DET
ftr-413	1235	28	american	american	ADJ
ftr-413	1235	29	jobs	jobs	PROPN
ftr-413	1235	30	creation	creation	PROPN
ftr-413	1235	31	act	act	NOUN
ftr-413	1235	32	of	of	ADP
ftr-413	1235	33	2004	2004	NUM
ftr-413	1235	34	amends	amend	NOUN
ftr-413	1235	35	§	§	PROPN
ftr-413	1235	36	108(e)(8	108(e)(8	NUM
ftr-413	1235	37	)	)	PUNCT
ftr-413	1235	38	to	to	PART
ftr-413	1235	39	require	require	VERB
ftr-413	1235	40	recognition	recognition	NOUN
ftr-413	1235	41	of	of	ADP
ftr-413	1235	42	cancellation	cancellation	NOUN
ftr-413	1235	43	of	of	ADP
ftr-413	1235	44	indebtedness	indebtedness	NOUN
ftr-413	1235	45	income	income	NOUN
ftr-413	1235	46	realized	realize	VERB
ftr-413	1235	47	on	on	ADP
ftr-413	1235	48	the	the	DET
ftr-413	1235	49	satisfaction	satisfaction	NOUN
ftr-413	1235	50	of	of	ADP
ftr-413	1235	51	debt	debt	NOUN
ftr-413	1235	52	with	with	ADP
ftr-413	1235	53	a	a	DET
ftr-413	1235	54	partnership	partnership	NOUN
ftr-413	1235	55	interest	interest	NOUN
ftr-413	1235	56	.	.	PUNCT
ftr-413	1236	1	98	98	NUM
ftr-413	1236	2	florida	florida	PROPN
ftr-413	1236	3	tax	tax	NOUN
ftr-413	1236	4	review	review	NOUN
ftr-413	1237	1	[	[	X
ftr-413	1237	2	vol.7	vol.7	NOUN
ftr-413	1237	3	:	:	PUNCT
ftr-413	1237	4	si	si	PROPN
ftr-413	1237	5	e.	e.	PROPN
ftr-413	1237	6	inside	inside	PROPN
ftr-413	1237	7	basis	basis	NOUN
ftr-413	1237	8	adjustments	adjustment	NOUN
ftr-413	1237	9	1	1	NUM
ftr-413	1237	10	.	.	PUNCT
ftr-413	1237	11	rev	rev	PROPN
ftr-413	1237	12	.	.	PROPN
ftr-413	1237	13	rul	rul	PROPN
ftr-413	1237	14	.	.	PUNCT
ftr-413	1237	15	2004	2004	NUM
ftr-413	1237	16	-	-	SYM
ftr-413	1237	17	49	49	NUM
ftr-413	1237	18	,	,	PUNCT
ftr-413	1237	19	2004	2004	NUM
ftr-413	1237	20	-	-	SYM
ftr-413	1237	21	21	21	NUM
ftr-413	1237	22	i.r.b	i.r.b	NOUN
ftr-413	1237	23	.	.	PUNCT
ftr-413	1238	1	939	939	NUM
ftr-413	1238	2	(	(	PUNCT
ftr-413	1238	3	5/24/04	5/24/04	NUM
ftr-413	1238	4	)	)	PUNCT
ftr-413	1238	5	.	.	PUNCT
ftr-413	1239	1	when	when	SCONJ
ftr-413	1239	2	a	a	DET
ftr-413	1239	3	partnership	partnership	NOUN
ftr-413	1239	4	revalues	revalue	VERB
ftr-413	1239	5	a	a	DET
ftr-413	1239	6	§	§	PROPN
ftr-413	1239	7	197	197	NUM
ftr-413	1239	8	intangible	intangible	ADJ
ftr-413	1239	9	pursuant	pursuant	NOUN
ftr-413	1239	10	to	to	ADP
ftr-413	1239	11	reg	reg	NOUN
ftr-413	1239	12	.	.	PUNCT
ftr-413	1240	1	§	§	PROPN
ftr-413	1240	2	1.704	1.704	NUM
ftr-413	1240	3	-	-	SYM
ftr-413	1240	4	1(b)(2)(iv)(f	1(b)(2)(iv)(f	NUM
ftr-413	1240	5	)	)	PUNCT
ftr-413	1240	6	,	,	PUNCT
ftr-413	1240	7	the	the	DET
ftr-413	1240	8	partnership	partnership	NOUN
ftr-413	1240	9	may	may	AUX
ftr-413	1240	10	allocate	allocate	VERB
ftr-413	1240	11	amortization	amortization	NOUN
ftr-413	1240	12	with	with	ADP
ftr-413	1240	13	respect	respect	NOUN
ftr-413	1240	14	to	to	ADP
ftr-413	1240	15	the	the	DET
ftr-413	1240	16	intangible	intangible	NOUN
ftr-413	1240	17	so	so	SCONJ
ftr-413	1240	18	as	as	SCONJ
ftr-413	1240	19	to	to	PART
ftr-413	1240	20	take	take	VERB
ftr-413	1240	21	into	into	ADP
ftr-413	1240	22	account	account	NOUN
ftr-413	1240	23	the	the	DET
ftr-413	1240	24	built	build	VERB
ftr-413	1240	25	-	-	PUNCT
ftr-413	1240	26	in	in	ADP
ftr-413	1240	27	gain	gain	NOUN
ftr-413	1240	28	or	or	CCONJ
ftr-413	1240	29	loss	loss	NOUN
ftr-413	1240	30	from	from	ADP
ftr-413	1240	31	the	the	DET
ftr-413	1240	32	revaluation	revaluation	NOUN
ftr-413	1240	33	provided	provide	VERB
ftr-413	1240	34	that	that	SCONJ
ftr-413	1240	35	the	the	DET
ftr-413	1240	36	intangible	intangible	NOUN
ftr-413	1240	37	is	be	AUX
ftr-413	1240	38	amortizable	amortizable	ADJ
ftr-413	1240	39	in	in	ADP
ftr-413	1240	40	the	the	DET
ftr-413	1240	41	hands	hand	NOUN
ftr-413	1240	42	of	of	ADP
ftr-413	1240	43	the	the	DET
ftr-413	1240	44	partnership	partnership	NOUN
ftr-413	1240	45	.	.	PUNCT
ftr-413	1241	1	in	in	ADP
ftr-413	1241	2	that	that	DET
ftr-413	1241	3	event	event	NOUN
ftr-413	1241	4	,	,	PUNCT
ftr-413	1241	5	the	the	DET
ftr-413	1241	6	partnership	partnership	NOUN
ftr-413	1241	7	may	may	AUX
ftr-413	1241	8	make	make	VERB
ftr-413	1241	9	remedial	remedial	ADJ
ftr-413	1241	10	,	,	PUNCT
ftr-413	1241	11	but	but	CCONJ
ftr-413	1241	12	not	not	PART
ftr-413	1241	13	traditional	traditional	ADJ
ftr-413	1241	14	or	or	CCONJ
ftr-413	1241	15	curative	curative	ADJ
ftr-413	1241	16	allocations	allocation	NOUN
ftr-413	1241	17	of	of	ADP
ftr-413	1241	18	amortization	amortization	NOUN
ftr-413	1241	19	.	.	PUNCT
ftr-413	1242	1	f.	f.	PROPN
ftr-413	1242	2	partnership	partnership	PROPN
ftr-413	1242	3	audit	audit	PROPN
ftr-413	1242	4	rules	rule	VERB
ftr-413	1242	5	1	1	NUM
ftr-413	1242	6	.	.	PUNCT
ftr-413	1243	1	rev	rev	PROPN
ftr-413	1243	2	.	.	PROPN
ftr-413	1243	3	rul	rul	PROPN
ftr-413	1243	4	2004	2004	NUM
ftr-413	1243	5	-	-	SYM
ftr-413	1243	6	88	88	NUM
ftr-413	1243	7	,	,	PUNCT
ftr-413	1243	8	2004	2004	NUM
ftr-413	1243	9	-	-	SYM
ftr-413	1243	10	32	32	NUM
ftr-413	1243	11	i.r.b	i.r.b	NOUN
ftr-413	1243	12	.	.	PUNCT
ftr-413	1244	1	165	165	NUM
ftr-413	1244	2	(	(	PUNCT
ftr-413	1244	3	8/9/04	8/9/04	NUM
ftr-413	1244	4	)	)	PUNCT
ftr-413	1244	5	.	.	PUNCT
ftr-413	1245	1	a	a	DET
ftr-413	1245	2	partnership	partnership	NOUN
ftr-413	1245	3	that	that	PRON
ftr-413	1245	4	has	have	VERB
ftr-413	1245	5	a	a	DET
ftr-413	1245	6	disregarded	disregarded	ADJ
ftr-413	1245	7	entity	entity	NOUN
ftr-413	1245	8	as	as	ADP
ftr-413	1245	9	a	a	DET
ftr-413	1245	10	partner	partner	NOUN
ftr-413	1245	11	can	can	AUX
ftr-413	1245	12	not	not	PART
ftr-413	1245	13	qualify	qualify	VERB
ftr-413	1245	14	for	for	ADP
ftr-413	1245	15	the	the	DET
ftr-413	1245	16	“	"	PUNCT
ftr-413	1245	17	small	small	ADJ
ftr-413	1245	18	partnership	partnership	NOUN
ftr-413	1245	19	”	"	PUNCT
ftr-413	1245	20	exclusion	exclusion	NOUN
ftr-413	1245	21	from	from	ADP
ftr-413	1245	22	the	the	DET
ftr-413	1245	23	§	§	PROPN
ftr-413	1245	24	§	§	PROPN
ftr-413	1245	25	6221	6221	NUM
ftr-413	1245	26	-	-	SYM
ftr-413	1245	27	6234	6234	NUM
ftr-413	1245	28	unified	unified	ADJ
ftr-413	1245	29	partnership	partnership	NOUN
ftr-413	1245	30	and	and	CCONJ
ftr-413	1245	31	audit	audit	NOUN
ftr-413	1245	32	provisions	provision	NOUN
ftr-413	1245	33	because	because	SCONJ
ftr-413	1245	34	the	the	DET
ftr-413	1245	35	disregarded	disregarded	ADJ
ftr-413	1245	36	entity	entity	NOUN
ftr-413	1245	37	is	be	AUX
ftr-413	1245	38	a	a	DET
ftr-413	1245	39	pass	pass	VERB
ftr-413	1245	40	-	-	PUNCT
ftr-413	1245	41	thru	thru	NOUN
ftr-413	1245	42	partner	partner	NOUN
ftr-413	1245	43	under	under	ADP
ftr-413	1245	44	§	§	PROPN
ftr-413	1245	45	6231(a)(9	6231(a)(9	NOUN
ftr-413	1245	46	)	)	PUNCT
ftr-413	1245	47	.	.	PUNCT
ftr-413	1246	1	the	the	DET
ftr-413	1246	2	disregarded	disregarded	ADJ
ftr-413	1246	3	entity	entity	NOUN
ftr-413	1246	4	may	may	AUX
ftr-413	1246	5	,	,	PUNCT
ftr-413	1246	6	however	however	ADV
ftr-413	1246	7	,	,	PUNCT
ftr-413	1246	8	be	be	AUX
ftr-413	1246	9	designated	designate	VERB
ftr-413	1246	10	the	the	DET
ftr-413	1246	11	tax	tax	NOUN
ftr-413	1246	12	matters	matter	NOUN
ftr-413	1246	13	partner	partner	NOUN
ftr-413	1246	14	.	.	PUNCT
ftr-413	1247	1	g.	g.	PROPN
ftr-413	1247	2	miscellaneous	miscellaneous	NOUN
ftr-413	1247	3	there	there	PRON
ftr-413	1247	4	were	be	VERB
ftr-413	1247	5	no	no	DET
ftr-413	1247	6	significant	significant	ADJ
ftr-413	1247	7	developments	development	NOUN
ftr-413	1247	8	regarding	regard	VERB
ftr-413	1247	9	this	this	DET
ftr-413	1247	10	topic	topic	NOUN
ftr-413	1247	11	during	during	ADP
ftr-413	1247	12	2004	2004	NUM
ftr-413	1247	13	.	.	PUNCT
ftr-413	1248	1	viii	viii	PROPN
ftr-413	1248	2	.	.	PUNCT
ftr-413	1249	1	tax	tax	NOUN
ftr-413	1249	2	shelters	shelter	NOUN
ftr-413	1249	3	a.	a.	NOUN
ftr-413	1249	4	tax	tax	NOUN
ftr-413	1249	5	shelter	shelter	NOUN
ftr-413	1249	6	cases	case	NOUN
ftr-413	1249	7	1	1	NUM
ftr-413	1249	8	.	.	PUNCT
ftr-413	1249	9	significant	significant	ADJ
ftr-413	1249	10	government	government	NOUN
ftr-413	1249	11	victory	victory	NOUN
ftr-413	1249	12	in	in	ADP
ftr-413	1249	13	tax	tax	NOUN
ftr-413	1249	14	shelter	shelter	NOUN
ftr-413	1249	15	case	case	NOUN
ftr-413	1249	16	!	!	PUNCT
ftr-413	1250	1	taxpayers	taxpayer	NOUN
ftr-413	1250	2	’	'	PUNCT
ftr-413	1250	3	in	in	ADP
ftr-413	1250	4	-	-	PUNCT
ftr-413	1250	5	house	house	NOUN
ftr-413	1250	6	tax	tax	NOUN
ftr-413	1250	7	counsel	counsel	NOUN
ftr-413	1250	8	should	should	AUX
ftr-413	1250	9	have	have	AUX
ftr-413	1250	10	taken	take	VERB
ftr-413	1250	11	nancy	nancy	PROPN
ftr-413	1250	12	reagan	reagan	PROPN
ftr-413	1250	13	’s	’s	PART
ftr-413	1250	14	advice	advice	NOUN
ftr-413	1250	15	when	when	SCONJ
ftr-413	1250	16	don	don	PROPN
ftr-413	1250	17	turlington	turlington	PROPN
ftr-413	1250	18	pitched	pitch	VERB
ftr-413	1250	19	him	he	PRON
ftr-413	1250	20	a	a	DET
ftr-413	1250	21	tax	tax	NOUN
ftr-413	1250	22	planning	planning	NOUN
ftr-413	1250	23	idea	idea	NOUN
ftr-413	1250	24	.	.	PUNCT
ftr-413	1251	1	long	long	ADJ
ftr-413	1251	2	-	-	PUNCT
ftr-413	1251	3	term	term	NOUN
ftr-413	1251	4	capital	capital	NOUN
ftr-413	1251	5	holdings	holding	NOUN
ftr-413	1251	6	v.	v.	ADP
ftr-413	1251	7	united	united	PROPN
ftr-413	1251	8	states	states	PROPN
ftr-413	1251	9	,	,	PUNCT
ftr-413	1251	10	330	330	NUM
ftr-413	1251	11	f.	f.	PROPN
ftr-413	1251	12	supp	supp	PROPN
ftr-413	1251	13	.	.	PUNCT
ftr-413	1252	1	2d	2d	PROPN
ftr-413	1252	2	122	122	NUM
ftr-413	1252	3	,	,	PUNCT
ftr-413	1252	4	2004	2004	NUM
ftr-413	1252	5	-	-	SYM
ftr-413	1252	6	2	2	NUM
ftr-413	1252	7	u.s.t.c	u.s.t.c	PROPN
ftr-413	1252	8	.	.	PROPN
ftr-413	1253	1	¶	¶	PROPN
ftr-413	1253	2	50,351	50,351	NUM
ftr-413	1253	3	(	(	PUNCT
ftr-413	1253	4	d.	d.	PROPN
ftr-413	1253	5	conn	conn	PROPN
ftr-413	1253	6	.	.	PROPN
ftr-413	1253	7	8/27/04	8/27/04	NUM
ftr-413	1253	8	)	)	PUNCT
ftr-413	1253	9	.	.	PUNCT
ftr-413	1254	1	judge	judge	PROPN
ftr-413	1254	2	janet	janet	PROPN
ftr-413	1254	3	bond	bond	PROPN
ftr-413	1254	4	arterton	arterton	PROPN
ftr-413	1254	5	poured	pour	VERB
ftr-413	1254	6	out	out	ADP
ftr-413	1254	7	taxpayers	taxpayer	NOUN
ftr-413	1254	8	by	by	ADP
ftr-413	1254	9	holding	hold	VERB
ftr-413	1254	10	that	that	SCONJ
ftr-413	1254	11	the	the	DET
ftr-413	1254	12	tax	tax	NOUN
ftr-413	1254	13	shelter	shelter	NOUN
ftr-413	1254	14	transaction	transaction	NOUN
ftr-413	1254	15	[	[	X
ftr-413	1254	16	under	under	ADP
ftr-413	1254	17	which	which	PRON
ftr-413	1254	18	preferred	preferred	ADJ
ftr-413	1254	19	stock	stock	NOUN
ftr-413	1254	20	with	with	ADP
ftr-413	1254	21	an	an	DET
ftr-413	1254	22	inflated	inflated	ADJ
ftr-413	1254	23	basis	basis	NOUN
ftr-413	1254	24	was	be	AUX
ftr-413	1254	25	contributed	contribute	VERB
ftr-413	1254	26	to	to	ADP
ftr-413	1254	27	a	a	DET
ftr-413	1254	28	partnership	partnership	NOUN
ftr-413	1254	29	in	in	ADP
ftr-413	1254	30	a	a	DET
ftr-413	1254	31	carryover	carryover	NOUN
ftr-413	1254	32	basis	basis	NOUN
ftr-413	1254	33	transaction	transaction	NOUN
ftr-413	1254	34	]	]	PUNCT
ftr-413	1254	35	lacked	lack	VERB
ftr-413	1254	36	economic	economic	ADJ
ftr-413	1254	37	substance	substance	NOUN
ftr-413	1254	38	(	(	PUNCT
ftr-413	1254	39	or	or	CCONJ
ftr-413	1254	40	,	,	PUNCT
ftr-413	1254	41	in	in	ADP
ftr-413	1254	42	the	the	DET
ftr-413	1254	43	alternative	alternative	NOUN
ftr-413	1254	44	,	,	PUNCT
ftr-413	1254	45	that	that	SCONJ
ftr-413	1254	46	the	the	DET
ftr-413	1254	47	step	step	NOUN
ftr-413	1254	48	transaction	transaction	NOUN
ftr-413	1254	49	doctrine	doctrine	NOUN
ftr-413	1254	50	required	require	VERB
ftr-413	1254	51	that	that	SCONJ
ftr-413	1254	52	it	it	PRON
ftr-413	1254	53	be	be	AUX
ftr-413	1254	54	recast	recast	VERB
ftr-413	1254	55	into	into	ADP
ftr-413	1254	56	a	a	DET
ftr-413	1254	57	direct	direct	ADJ
ftr-413	1254	58	sale	sale	NOUN
ftr-413	1254	59	of	of	ADP
ftr-413	1254	60	preferred	preferred	ADJ
ftr-413	1254	61	stocks	stock	NOUN
ftr-413	1254	62	to	to	ADP
ftr-413	1254	63	taxpayers	taxpayer	NOUN
ftr-413	1254	64	with	with	ADP
ftr-413	1254	65	the	the	DET
ftr-413	1254	66	result	result	NOUN
ftr-413	1254	67	that	that	SCONJ
ftr-413	1254	68	the	the	DET
ftr-413	1254	69	basis	basis	NOUN
ftr-413	1254	70	was	be	AUX
ftr-413	1254	71	equal	equal	ADJ
ftr-413	1254	72	to	to	ADP
ftr-413	1254	73	the	the	DET
ftr-413	1254	74	amount	amount	NOUN
ftr-413	1254	75	they	they	PRON
ftr-413	1254	76	paid	pay	VERB
ftr-413	1254	77	)	)	PUNCT
ftr-413	1254	78	and	and	CCONJ
ftr-413	1254	79	by	by	ADP
ftr-413	1254	80	upholding	uphold	VERB
ftr-413	1254	81	the	the	DET
ftr-413	1254	82	imposition	imposition	NOUN
ftr-413	1254	83	of	of	ADP
ftr-413	1254	84	(	(	PUNCT
ftr-413	1254	85	in	in	ADP
ftr-413	1254	86	the	the	DET
ftr-413	1254	87	alternative	alternative	NOUN
ftr-413	1254	88	)	)	PUNCT
ftr-413	1254	89	both	both	CCONJ
ftr-413	1254	90	the	the	DET
ftr-413	1254	91	40	40	NUM
ftr-413	1254	92	-	-	PUNCT
ftr-413	1254	93	percent	percent	NOUN
ftr-413	1254	94	gross	gross	ADJ
ftr-413	1254	95	valuation	valuation	NOUN
ftr-413	1254	96	misstatement	misstatement	NOUN
ftr-413	1254	97	and	and	CCONJ
ftr-413	1254	98	the	the	DET
ftr-413	1254	99	20	20	NUM
ftr-413	1254	100	-	-	PUNCT
ftr-413	1254	101	percent	percent	NOUN
ftr-413	1254	102	substantial	substantial	ADJ
ftr-413	1254	103	understatement	understatement	NOUN
ftr-413	1254	104	penalties	penalty	NOUN
ftr-413	1254	105	.	.	PUNCT
ftr-413	1255	1	after	after	ADP
ftr-413	1255	2	that	that	DET
ftr-413	1255	3	introductory	introductory	ADJ
ftr-413	1255	4	statement	statement	NOUN
ftr-413	1255	5	,	,	PUNCT
ftr-413	1255	6	the	the	DET
ftr-413	1255	7	remainder	remainder	NOUN
ftr-413	1255	8	of	of	ADP
ftr-413	1255	9	the	the	DET
ftr-413	1255	10	198	198	NUM
ftr-413	1255	11	-	-	PUNCT
ftr-413	1255	12	page	page	NOUN
ftr-413	1255	13	opinion	opinion	NOUN
ftr-413	1255	14	was	be	AUX
ftr-413	1255	15	all	all	PRON
ftr-413	1255	16	downhill	downhill	ADV
ftr-413	1255	17	for	for	ADP
ftr-413	1255	18	taxpayers	taxpayer	NOUN
ftr-413	1255	19	and	and	CCONJ
ftr-413	1255	20	their	their	PRON
ftr-413	1255	21	lawyers	lawyer	NOUN
ftr-413	1255	22	.	.	PUNCT
ftr-413	1255	23	!	!	PUNCT
ftr-413	1256	1	the	the	DET
ftr-413	1256	2	inflated	inflated	ADJ
ftr-413	1256	3	basis	basis	NOUN
ftr-413	1256	4	was	be	AUX
ftr-413	1256	5	the	the	DET
ftr-413	1256	6	result	result	NOUN
ftr-413	1256	7	of	of	ADP
ftr-413	1256	8	several	several	ADJ
ftr-413	1256	9	cross	cross	ADJ
ftr-413	1256	10	-	-	ADJ
ftr-413	1256	11	border	border	ADJ
ftr-413	1256	12	lease	lease	NOUN
ftr-413	1256	13	-	-	PUNCT
ftr-413	1256	14	stripping	strip	VERB
ftr-413	1256	15	transactions	transaction	NOUN
ftr-413	1256	16	which	which	PRON
ftr-413	1256	17	left	leave	VERB
ftr-413	1256	18	a	a	DET
ftr-413	1256	19	foreign	foreign	ADJ
ftr-413	1256	20	entity	entity	NOUN
ftr-413	1256	21	holding	hold	VERB
ftr-413	1256	22	2005	2005	NUM
ftr-413	1256	23	]	]	PUNCT
ftr-413	1256	24	recent	recent	ADJ
ftr-413	1256	25	developments	development	NOUN
ftr-413	1256	26	in	in	ADP
ftr-413	1256	27	federal	federal	ADJ
ftr-413	1256	28	income	income	NOUN
ftr-413	1256	29	taxation	taxation	NOUN
ftr-413	1256	30	99	99	NUM
ftr-413	1256	31	several	several	ADJ
ftr-413	1256	32	million	million	NUM
ftr-413	1256	33	dollars	dollar	NOUN
ftr-413	1256	34	worth	worth	ADJ
ftr-413	1256	35	of	of	ADP
ftr-413	1256	36	preferred	preferred	ADJ
ftr-413	1256	37	stocks	stock	NOUN
ftr-413	1256	38	at	at	ADP
ftr-413	1256	39	a	a	DET
ftr-413	1256	40	basis	basis	NOUN
ftr-413	1256	41	$	$	SYM
ftr-413	1256	42	385	385	NUM
ftr-413	1256	43	million	million	NUM
ftr-413	1256	44	greater	great	ADJ
ftr-413	1256	45	than	than	ADP
ftr-413	1256	46	value	value	NOUN
ftr-413	1256	47	.	.	PUNCT
ftr-413	1257	1	the	the	DET
ftr-413	1257	2	lease	lease	NOUN
ftr-413	1257	3	-	-	PUNCT
ftr-413	1257	4	stripping	strip	VERB
ftr-413	1257	5	transactions	transaction	NOUN
ftr-413	1257	6	were	be	AUX
ftr-413	1257	7	supported	support	VERB
ftr-413	1257	8	by	by	ADP
ftr-413	1257	9	“	"	PUNCT
ftr-413	1257	10	should	should	AUX
ftr-413	1257	11	”	"	PUNCT
ftr-413	1257	12	tax	tax	NOUN
ftr-413	1257	13	opinions	opinion	NOUN
ftr-413	1257	14	issued	issue	VERB
ftr-413	1257	15	by	by	ADP
ftr-413	1257	16	shearman	shearman	NOUN
ftr-413	1257	17	&	&	CCONJ
ftr-413	1257	18	sterling	sterling	NOUN
ftr-413	1257	19	when	when	SCONJ
ftr-413	1257	20	they	they	PRON
ftr-413	1257	21	were	be	AUX
ftr-413	1257	22	entered	enter	VERB
ftr-413	1257	23	into	into	ADP
ftr-413	1257	24	.	.	PUNCT
ftr-413	1257	25	!	!	PUNCT
ftr-413	1258	1	taxpayers	taxpayer	NOUN
ftr-413	1258	2	’	'	PUNCT
ftr-413	1258	3	in	in	ADP
ftr-413	1258	4	-	-	PUNCT
ftr-413	1258	5	house	house	NOUN
ftr-413	1258	6	tax	tax	NOUN
ftr-413	1258	7	counsel	counsel	NOUN
ftr-413	1258	8	became	become	VERB
ftr-413	1258	9	interested	interested	ADJ
ftr-413	1258	10	in	in	ADP
ftr-413	1258	11	the	the	DET
ftr-413	1258	12	possible	possible	ADJ
ftr-413	1258	13	utilization	utilization	NOUN
ftr-413	1258	14	of	of	ADP
ftr-413	1258	15	the	the	DET
ftr-413	1258	16	losses	loss	NOUN
ftr-413	1258	17	when	when	SCONJ
ftr-413	1258	18	approached	approach	VERB
ftr-413	1258	19	by	by	ADP
ftr-413	1258	20	don	don	PROPN
ftr-413	1258	21	turlington	turlington	PROPN
ftr-413	1258	22	,	,	PUNCT
ftr-413	1258	23	who	who	PRON
ftr-413	1258	24	suggested	suggest	VERB
ftr-413	1258	25	that	that	SCONJ
ftr-413	1258	26	the	the	DET
ftr-413	1258	27	foreign	foreign	ADJ
ftr-413	1258	28	entity	entity	NOUN
ftr-413	1258	29	contribute	contribute	VERB
ftr-413	1258	30	the	the	DET
ftr-413	1258	31	preferred	preferred	ADJ
ftr-413	1258	32	stock	stock	NOUN
ftr-413	1258	33	to	to	ADP
ftr-413	1258	34	one	one	NUM
ftr-413	1258	35	of	of	ADP
ftr-413	1258	36	taxpayers	taxpayer	NOUN
ftr-413	1258	37	’	'	PUNCT
ftr-413	1258	38	related	relate	VERB
ftr-413	1258	39	partnerships	partnership	NOUN
ftr-413	1258	40	,	,	PUNCT
ftr-413	1258	41	after	after	ADP
ftr-413	1258	42	which	which	PRON
ftr-413	1258	43	the	the	DET
ftr-413	1258	44	foreign	foreign	ADJ
ftr-413	1258	45	entity	entity	NOUN
ftr-413	1258	46	would	would	AUX
ftr-413	1258	47	have	have	VERB
ftr-413	1258	48	its	its	PRON
ftr-413	1258	49	partnership	partnership	NOUN
ftr-413	1258	50	interest	interest	NOUN
ftr-413	1258	51	redeemed	redeem	VERB
ftr-413	1258	52	.	.	PUNCT
ftr-413	1259	1	king	king	PROPN
ftr-413	1259	2	&	&	CCONJ
ftr-413	1259	3	spalding	spalding	PROPN
ftr-413	1259	4	agreed	agree	VERB
ftr-413	1259	5	to	to	PART
ftr-413	1259	6	furnish	furnish	VERB
ftr-413	1259	7	a	a	DET
ftr-413	1259	8	“	"	PUNCT
ftr-413	1259	9	should	should	AUX
ftr-413	1259	10	”	"	PUNCT
ftr-413	1259	11	tax	tax	NOUN
ftr-413	1259	12	opinion	opinion	NOUN
ftr-413	1259	13	that	that	SCONJ
ftr-413	1259	14	taxpayers	taxpayer	NOUN
ftr-413	1259	15	could	could	AUX
ftr-413	1259	16	utilize	utilize	VERB
ftr-413	1259	17	the	the	DET
ftr-413	1259	18	foreign	foreign	ADJ
ftr-413	1259	19	entity	entity	NOUN
ftr-413	1259	20	’s	’s	PART
ftr-413	1259	21	losses	loss	NOUN
ftr-413	1259	22	,	,	PUNCT
ftr-413	1259	23	but	but	CCONJ
ftr-413	1259	24	did	do	AUX
ftr-413	1259	25	not	not	PART
ftr-413	1259	26	actually	actually	ADV
ftr-413	1259	27	provide	provide	VERB
ftr-413	1259	28	the	the	DET
ftr-413	1259	29	opinion	opinion	NOUN
ftr-413	1259	30	until	until	ADP
ftr-413	1259	31	almost	almost	ADV
ftr-413	1259	32	a	a	PRON
ftr-413	1259	33	year	year	NOUN
ftr-413	1259	34	after	after	SCONJ
ftr-413	1259	35	the	the	DET
ftr-413	1259	36	partnership	partnership	NOUN
ftr-413	1259	37	filed	file	VERB
ftr-413	1259	38	the	the	DET
ftr-413	1259	39	return	return	NOUN
ftr-413	1259	40	that	that	PRON
ftr-413	1259	41	took	take	VERB
ftr-413	1259	42	the	the	DET
ftr-413	1259	43	losses	loss	NOUN
ftr-413	1259	44	.	.	PUNCT
ftr-413	1259	45	!	!	PUNCT
ftr-413	1260	1	holdings	holding	NOUN
ftr-413	1260	2	included	include	VERB
ftr-413	1260	3	:	:	PUNCT
ftr-413	1260	4	(	(	PUNCT
ftr-413	1260	5	1	1	X
ftr-413	1260	6	)	)	PUNCT
ftr-413	1260	7	the	the	DET
ftr-413	1260	8	burden	burden	NOUN
ftr-413	1260	9	of	of	ADP
ftr-413	1260	10	proof	proof	NOUN
ftr-413	1260	11	did	do	AUX
ftr-413	1260	12	not	not	PART
ftr-413	1260	13	shift	shift	VERB
ftr-413	1260	14	to	to	ADP
ftr-413	1260	15	the	the	DET
ftr-413	1260	16	government	government	NOUN
ftr-413	1260	17	under	under	ADP
ftr-413	1260	18	§	§	PROPN
ftr-413	1260	19	7491	7491	NUM
ftr-413	1260	20	because	because	SCONJ
ftr-413	1260	21	taxpayers	taxpayer	NOUN
ftr-413	1260	22	failed	fail	VERB
ftr-413	1260	23	to	to	PART
ftr-413	1260	24	provide	provide	VERB
ftr-413	1260	25	a	a	DET
ftr-413	1260	26	powerpoint	powerpoint	NOUN
ftr-413	1260	27	presentation	presentation	NOUN
ftr-413	1260	28	and	and	CCONJ
ftr-413	1260	29	accompanying	accompany	VERB
ftr-413	1260	30	handout	handout	NOUN
ftr-413	1260	31	for	for	ADP
ftr-413	1260	32	a	a	DET
ftr-413	1260	33	presentation	presentation	NOUN
ftr-413	1260	34	of	of	ADP
ftr-413	1260	35	myron	myron	PROPN
ftr-413	1260	36	scholes	schole	NOUN
ftr-413	1260	37	to	to	ADP
ftr-413	1260	38	the	the	DET
ftr-413	1260	39	other	other	ADJ
ftr-413	1260	40	eleven	eleven	NUM
ftr-413	1260	41	of	of	ADP
ftr-413	1260	42	taxpayers	taxpayer	NOUN
ftr-413	1260	43	’	’	PART
ftr-413	1260	44	principals	principal	NOUN
ftr-413	1260	45	and	and	CCONJ
ftr-413	1260	46	taxpayers	taxpayer	NOUN
ftr-413	1260	47	’	'	PUNCT
ftr-413	1260	48	net	net	ADJ
ftr-413	1260	49	worth	worth	NOUN
ftr-413	1260	50	was	be	AUX
ftr-413	1260	51	not	not	PART
ftr-413	1260	52	unambiguously	unambiguously	ADV
ftr-413	1260	53	shown	show	VERB
ftr-413	1260	54	to	to	PART
ftr-413	1260	55	be	be	AUX
ftr-413	1260	56	under	under	ADP
ftr-413	1260	57	$	$	SYM
ftr-413	1260	58	7	7	NUM
ftr-413	1260	59	million	million	NUM
ftr-413	1260	60	;	;	PUNCT
ftr-413	1260	61	(	(	PUNCT
ftr-413	1260	62	2	2	X
ftr-413	1260	63	)	)	PUNCT
ftr-413	1260	64	the	the	DET
ftr-413	1260	65	transaction	transaction	NOUN
ftr-413	1260	66	lacked	lack	VERB
ftr-413	1260	67	economic	economic	ADJ
ftr-413	1260	68	substance	substance	NOUN
ftr-413	1260	69	because	because	SCONJ
ftr-413	1260	70	the	the	DET
ftr-413	1260	71	reasonably	reasonably	ADV
ftr-413	1260	72	expected	expect	VERB
ftr-413	1260	73	return	return	NOUN
ftr-413	1260	74	on	on	ADP
ftr-413	1260	75	it	it	PRON
ftr-413	1260	76	could	could	AUX
ftr-413	1260	77	not	not	PART
ftr-413	1260	78	have	have	AUX
ftr-413	1260	79	resulted	result	VERB
ftr-413	1260	80	in	in	ADP
ftr-413	1260	81	a	a	DET
ftr-413	1260	82	profit	profit	NOUN
ftr-413	1260	83	(	(	PUNCT
ftr-413	1260	84	with	with	ADP
ftr-413	1260	85	the	the	DET
ftr-413	1260	86	court	court	NOUN
ftr-413	1260	87	calling	call	VERB
ftr-413	1260	88	into	into	ADP
ftr-413	1260	89	question	question	NOUN
ftr-413	1260	90	the	the	DET
ftr-413	1260	91	credibility	credibility	NOUN
ftr-413	1260	92	of	of	ADP
ftr-413	1260	93	the	the	DET
ftr-413	1260	94	former	former	ADJ
ftr-413	1260	95	king	king	NOUN
ftr-413	1260	96	&	&	CCONJ
ftr-413	1260	97	spalding	spalding	PROPN
ftr-413	1260	98	lawyer	lawyer	NOUN
ftr-413	1260	99	who	who	PRON
ftr-413	1260	100	was	be	AUX
ftr-413	1260	101	the	the	DET
ftr-413	1260	102	primary	primary	ADJ
ftr-413	1260	103	drafter	drafter	NOUN
ftr-413	1260	104	of	of	ADP
ftr-413	1260	105	the	the	DET
ftr-413	1260	106	opinion	opinion	NOUN
ftr-413	1260	107	)	)	PUNCT
ftr-413	1260	108	;	;	PUNCT
ftr-413	1260	109	(	(	PUNCT
ftr-413	1260	110	3	3	X
ftr-413	1260	111	)	)	PUNCT
ftr-413	1260	112	the	the	DET
ftr-413	1260	113	“	"	PUNCT
ftr-413	1260	114	end	end	NOUN
ftr-413	1260	115	result	result	NOUN
ftr-413	1260	116	”	"	PUNCT
ftr-413	1260	117	variety	variety	NOUN
ftr-413	1260	118	of	of	ADP
ftr-413	1260	119	the	the	DET
ftr-413	1260	120	step	step	NOUN
ftr-413	1260	121	transaction	transaction	NOUN
ftr-413	1260	122	doctrine	doctrine	NOUN
ftr-413	1260	123	–	–	PUNCT
ftr-413	1260	124	the	the	DET
ftr-413	1260	125	most	most	ADV
ftr-413	1260	126	liberal	liberal	ADJ
ftr-413	1260	127	of	of	ADP
ftr-413	1260	128	the	the	DET
ftr-413	1260	129	three	three	NUM
ftr-413	1260	130	varieties	variety	NOUN
ftr-413	1260	131	–	–	PUNCT
ftr-413	1260	132	was	be	AUX
ftr-413	1260	133	applied	apply	VERB
ftr-413	1260	134	to	to	PART
ftr-413	1260	135	conclude	conclude	VERB
ftr-413	1260	136	that	that	SCONJ
ftr-413	1260	137	taxpayers	taxpayer	NOUN
ftr-413	1260	138	acquired	acquire	VERB
ftr-413	1260	139	the	the	DET
ftr-413	1260	140	preferred	prefer	VERB
ftr-413	1260	141	stocks	stock	NOUN
ftr-413	1260	142	by	by	ADP
ftr-413	1260	143	purchase	purchase	NOUN
ftr-413	1260	144	at	at	ADP
ftr-413	1260	145	a	a	DET
ftr-413	1260	146	fair	fair	ADJ
ftr-413	1260	147	market	market	NOUN
ftr-413	1260	148	value	value	NOUN
ftr-413	1260	149	basis	basis	NOUN
ftr-413	1260	150	;	;	PUNCT
ftr-413	1260	151	(	(	PUNCT
ftr-413	1260	152	4	4	X
ftr-413	1260	153	)	)	PUNCT
ftr-413	1260	154	the	the	DET
ftr-413	1260	155	gross	gross	ADJ
ftr-413	1260	156	valuation	valuation	NOUN
ftr-413	1260	157	misstatement	misstatement	NOUN
ftr-413	1260	158	resulted	result	VERB
ftr-413	1260	159	from	from	ADP
ftr-413	1260	160	the	the	DET
ftr-413	1260	161	claimed	claim	VERB
ftr-413	1260	162	adjusted	adjusted	ADJ
ftr-413	1260	163	basis	basis	NOUN
ftr-413	1260	164	of	of	ADP
ftr-413	1260	165	the	the	DET
ftr-413	1260	166	preferred	preferred	ADJ
ftr-413	1260	167	stocks	stock	NOUN
ftr-413	1260	168	being	be	AUX
ftr-413	1260	169	more	more	ADJ
ftr-413	1260	170	than	than	ADP
ftr-413	1260	171	400	400	NUM
ftr-413	1260	172	percent	percent	NOUN
ftr-413	1260	173	of	of	ADP
ftr-413	1260	174	the	the	DET
ftr-413	1260	175	adjusted	adjusted	ADJ
ftr-413	1260	176	basis	basis	NOUN
ftr-413	1260	177	that	that	PRON
ftr-413	1260	178	was	be	AUX
ftr-413	1260	179	found	find	VERB
ftr-413	1260	180	by	by	ADP
ftr-413	1260	181	the	the	DET
ftr-413	1260	182	court	court	NOUN
ftr-413	1260	183	to	to	PART
ftr-413	1260	184	equal	equal	VERB
ftr-413	1260	185	fair	fair	ADJ
ftr-413	1260	186	market	market	NOUN
ftr-413	1260	187	value	value	NOUN
ftr-413	1260	188	;	;	PUNCT
ftr-413	1260	189	(	(	PUNCT
ftr-413	1260	190	5	5	X
ftr-413	1260	191	)	)	PUNCT
ftr-413	1260	192	the	the	DET
ftr-413	1260	193	substantial	substantial	ADJ
ftr-413	1260	194	understatement	understatement	NOUN
ftr-413	1260	195	penalty	penalty	NOUN
ftr-413	1260	196	was	be	AUX
ftr-413	1260	197	applied	apply	VERB
ftr-413	1260	198	based	base	VERB
ftr-413	1260	199	upon	upon	SCONJ
ftr-413	1260	200	taxpayers	taxpayer	NOUN
ftr-413	1260	201	’	'	PUNCT
ftr-413	1260	202	failure	failure	NOUN
ftr-413	1260	203	to	to	PART
ftr-413	1260	204	show	show	VERB
ftr-413	1260	205	any	any	DET
ftr-413	1260	206	authority	authority	NOUN
ftr-413	1260	207	that	that	PRON
ftr-413	1260	208	held	hold	VERB
ftr-413	1260	209	a	a	DET
ftr-413	1260	210	transaction	transaction	NOUN
ftr-413	1260	211	devoid	devoid	ADJ
ftr-413	1260	212	of	of	ADP
ftr-413	1260	213	economic	economic	ADJ
ftr-413	1260	214	substance	substance	NOUN
ftr-413	1260	215	could	could	AUX
ftr-413	1260	216	produce	produce	VERB
ftr-413	1260	217	deductible	deductible	ADJ
ftr-413	1260	218	losses	loss	NOUN
ftr-413	1260	219	;	;	PUNCT
ftr-413	1260	220	(	(	PUNCT
ftr-413	1260	221	6	6	X
ftr-413	1260	222	)	)	PUNCT
ftr-413	1260	223	the	the	DET
ftr-413	1260	224	§	§	PROPN
ftr-413	1260	225	6664(c	6664(c	NOUN
ftr-413	1260	226	)	)	PUNCT
ftr-413	1260	227	“	"	PUNCT
ftr-413	1260	228	reasonable	reasonable	ADJ
ftr-413	1260	229	cause	cause	NOUN
ftr-413	1260	230	.	.	PUNCT
ftr-413	1260	231	.	.	PUNCT
ftr-413	1260	232	.	.	PUNCT
ftr-413	1261	1	and	and	CCONJ
ftr-413	1261	2	.	.	PUNCT
ftr-413	1261	3	.	.	PUNCT
ftr-413	1262	1	.	.	PUNCT
ftr-413	1263	1	good	good	ADJ
ftr-413	1263	2	faith	faith	NOUN
ftr-413	1263	3	”	"	PUNCT
ftr-413	1263	4	exception	exception	NOUN
ftr-413	1263	5	did	do	AUX
ftr-413	1263	6	not	not	PART
ftr-413	1263	7	apply	apply	VERB
ftr-413	1263	8	because	because	SCONJ
ftr-413	1263	9	taxpayers	taxpayer	NOUN
ftr-413	1263	10	failed	fail	VERB
ftr-413	1263	11	to	to	PART
ftr-413	1263	12	prove	prove	VERB
ftr-413	1263	13	that	that	SCONJ
ftr-413	1263	14	the	the	DET
ftr-413	1263	15	king	king	NOUN
ftr-413	1263	16	&	&	CCONJ
ftr-413	1263	17	spalding	spalding	PROPN
ftr-413	1263	18	oral	oral	ADJ
ftr-413	1263	19	advice	advice	NOUN
ftr-413	1263	20	provided	provide	VERB
ftr-413	1263	21	to	to	ADP
ftr-413	1263	22	it	it	PRON
ftr-413	1263	23	before	before	ADP
ftr-413	1263	24	4/15/98	4/15/98	PROPN
ftr-413	1263	25	[	[	X
ftr-413	1263	26	the	the	DET
ftr-413	1263	27	day	day	NOUN
ftr-413	1263	28	it	it	PRON
ftr-413	1263	29	filed	file	VERB
ftr-413	1263	30	the	the	DET
ftr-413	1263	31	relevant	relevant	ADJ
ftr-413	1263	32	partnership	partnership	NOUN
ftr-413	1263	33	return	return	NOUN
ftr-413	1263	34	]	]	PUNCT
ftr-413	1263	35	satisfied	satisfy	VERB
ftr-413	1263	36	the	the	DET
ftr-413	1263	37	“	"	PUNCT
ftr-413	1263	38	reasonable	reasonable	ADJ
ftr-413	1263	39	cause	cause	NOUN
ftr-413	1263	40	”	"	PUNCT
ftr-413	1263	41	defense	defense	NOUN
ftr-413	1263	42	because	because	SCONJ
ftr-413	1263	43	of	of	ADP
ftr-413	1263	44	the	the	DET
ftr-413	1263	45	vagueness	vagueness	NOUN
ftr-413	1263	46	and	and	CCONJ
ftr-413	1263	47	lack	lack	NOUN
ftr-413	1263	48	of	of	ADP
ftr-413	1263	49	credibility	credibility	NOUN
ftr-413	1263	50	of	of	ADP
ftr-413	1263	51	testimony	testimony	NOUN
ftr-413	1263	52	as	as	ADP
ftr-413	1263	53	to	to	ADP
ftr-413	1263	54	the	the	DET
ftr-413	1263	55	content	content	NOUN
ftr-413	1263	56	of	of	ADP
ftr-413	1263	57	the	the	DET
ftr-413	1263	58	oral	oral	ADJ
ftr-413	1263	59	advice	advice	NOUN
ftr-413	1263	60	;	;	PUNCT
ftr-413	1263	61	and	and	CCONJ
ftr-413	1263	62	(	(	PUNCT
ftr-413	1263	63	7	7	X
ftr-413	1263	64	)	)	PUNCT
ftr-413	1263	65	the	the	DET
ftr-413	1263	66	1/27/99	1/27/99	NUM
ftr-413	1263	67	written	write	VERB
ftr-413	1263	68	king	king	PROPN
ftr-413	1263	69	&	&	CCONJ
ftr-413	1263	70	spalding	spalding	PROPN
ftr-413	1263	71	opinion	opinion	NOUN
ftr-413	1263	72	did	do	AUX
ftr-413	1263	73	not	not	PART
ftr-413	1263	74	provide	provide	VERB
ftr-413	1263	75	reasonable	reasonable	ADJ
ftr-413	1263	76	cause	cause	NOUN
ftr-413	1263	77	because	because	SCONJ
ftr-413	1263	78	its	its	PRON
ftr-413	1263	79	facts	fact	NOUN
ftr-413	1263	80	were	be	AUX
ftr-413	1263	81	unsubstantiated	unsubstantiate	VERB
ftr-413	1263	82	and	and	CCONJ
ftr-413	1263	83	its	its	PRON
ftr-413	1263	84	legal	legal	ADJ
ftr-413	1263	85	analysis	analysis	NOUN
ftr-413	1263	86	unsatisfactory	unsatisfactory	ADJ
ftr-413	1263	87	in	in	SCONJ
ftr-413	1263	88	that	that	SCONJ
ftr-413	1263	89	it	it	PRON
ftr-413	1263	90	failed	fail	VERB
ftr-413	1263	91	to	to	PART
ftr-413	1263	92	discuss	discuss	VERB
ftr-413	1263	93	second	second	ADJ
ftr-413	1263	94	circuit	circuit	NOUN
ftr-413	1263	95	cases	case	NOUN
ftr-413	1263	96	.	.	PUNCT
ftr-413	1264	1	judge	judge	PROPN
ftr-413	1264	2	arterton	arterton	PROPN
ftr-413	1264	3	summarized	summarize	VERB
ftr-413	1264	4	the	the	DET
ftr-413	1264	5	opinion	opinion	NOUN
ftr-413	1264	6	as	as	SCONJ
ftr-413	1264	7	follows	follow	VERB
ftr-413	1264	8	:	:	PUNCT
ftr-413	1264	9	finally	finally	ADV
ftr-413	1264	10	,	,	PUNCT
ftr-413	1264	11	no	no	DET
ftr-413	1264	12	other	other	ADJ
ftr-413	1264	13	evidence	evidence	NOUN
ftr-413	1264	14	such	such	ADJ
ftr-413	1264	15	as	as	ADP
ftr-413	1264	16	companion	companion	NOUN
ftr-413	1264	17	memoranda	memorandum	NOUN
ftr-413	1264	18	discussing	discuss	VERB
ftr-413	1264	19	the	the	DET
ftr-413	1264	20	application	application	NOUN
ftr-413	1264	21	of	of	ADP
ftr-413	1264	22	the	the	DET
ftr-413	1264	23	second	second	ADJ
ftr-413	1264	24	circuit	circuit	NOUN
ftr-413	1264	25	’s	’s	PART
ftr-413	1264	26	decisions	decision	NOUN
ftr-413	1264	27	in	in	ADP
ftr-413	1264	28	goldstein	goldstein	PROPN
ftr-413	1264	29	,	,	PUNCT
ftr-413	1264	30	gilman	gilman	PROPN
ftr-413	1264	31	,	,	PUNCT
ftr-413	1264	32	grove	grove	PROPN
ftr-413	1264	33	,	,	PUNCT
ftr-413	1264	34	blake	blake	PROPN
ftr-413	1264	35	,	,	PUNCT
ftr-413	1264	36	and	and	CCONJ
ftr-413	1264	37	grove	grove	PROPN
ftr-413	1264	38	,	,	PUNCT
ftr-413	1264	39	or	or	CCONJ
ftr-413	1264	40	the	the	DET
ftr-413	1264	41	tenth	tenth	ADJ
ftr-413	1264	42	circuit	circuit	NOUN
ftr-413	1264	43	’s	’s	PART
ftr-413	1264	44	decision	decision	NOUN
ftr-413	1264	45	in	in	ADP
ftr-413	1264	46	associated	associate	VERB
ftr-413	1264	47	to	to	ADP
ftr-413	1264	48	the	the	DET
ftr-413	1264	49	actual	actual	ADJ
ftr-413	1264	50	facts	fact	NOUN
ftr-413	1264	51	of	of	ADP
ftr-413	1264	52	the	the	DET
ftr-413	1264	53	[	[	X
ftr-413	1264	54	foreign	foreign	ADJ
ftr-413	1264	55	entity	entity	NOUN
ftr-413	1264	56	]	]	PUNCT
ftr-413	1264	57	transaction	transaction	NOUN
ftr-413	1264	58	was	be	AUX
ftr-413	1264	59	offered	offer	VERB
ftr-413	1264	60	to	to	PART
ftr-413	1264	61	show	show	VERB
ftr-413	1264	62	research	research	NOUN
ftr-413	1264	63	for	for	ADP
ftr-413	1264	64	king	king	NOUN
ftr-413	1264	65	&	&	CCONJ
ftr-413	1264	66	spalding	spalding	PROPN
ftr-413	1264	67	’s	’s	PART
ftr-413	1264	68	legal	legal	ADJ
ftr-413	1264	69	analysis	analysis	NOUN
ftr-413	1264	70	and	and	CCONJ
ftr-413	1264	71	opinions	opinion	NOUN
ftr-413	1264	72	.	.	PUNCT
ftr-413	1265	1	such	such	ADJ
ftr-413	1265	2	background	background	NOUN
ftr-413	1265	3	research	research	NOUN
ftr-413	1265	4	does	do	AUX
ftr-413	1265	5	not	not	PART
ftr-413	1265	6	involve	involve	VERB
ftr-413	1265	7	obscure	obscure	ADJ
ftr-413	1265	8	or	or	CCONJ
ftr-413	1265	9	inaccessible	inaccessible	ADJ
ftr-413	1265	10	caselaw	caselaw	NOUN
ftr-413	1265	11	references	reference	NOUN
ftr-413	1265	12	,	,	PUNCT
ftr-413	1265	13	is	be	AUX
ftr-413	1265	14	basic	basic	ADJ
ftr-413	1265	15	to	to	ADP
ftr-413	1265	16	a	a	DET
ftr-413	1265	17	sound	sound	ADJ
ftr-413	1265	18	legal	legal	ADJ
ftr-413	1265	19	product	product	NOUN
ftr-413	1265	20	,	,	PUNCT
ftr-413	1265	21	especially	especially	ADV
ftr-413	1265	22	100	100	NUM
ftr-413	1265	23	florida	florida	PROPN
ftr-413	1265	24	tax	tax	NOUN
ftr-413	1265	25	review	review	NOUN
ftr-413	1266	1	[	[	X
ftr-413	1266	2	vol.7	vol.7	PROPN
ftr-413	1266	3	:	:	PUNCT
ftr-413	1266	4	si	si	X
ftr-413	1266	5	for	for	ADP
ftr-413	1266	6	“	"	PUNCT
ftr-413	1266	7	should	should	AUX
ftr-413	1266	8	”	"	PUNCT
ftr-413	1266	9	level	level	NOUN
ftr-413	1266	10	opinion	opinion	NOUN
ftr-413	1266	11	and	and	CCONJ
ftr-413	1266	12	a	a	DET
ftr-413	1266	13	premium	premium	NOUN
ftr-413	1266	14	of	of	ADP
ftr-413	1266	15	$	$	SYM
ftr-413	1266	16	400,000	400,000	NUM
ftr-413	1266	17	.	.	PUNCT
ftr-413	1267	1	with	with	ADP
ftr-413	1267	2	hourly	hourly	ADJ
ftr-413	1267	3	billing	billing	NOUN
ftr-413	1267	4	totals	total	NOUN
ftr-413	1267	5	exceeding	exceed	VERB
ftr-413	1267	6	$	$	SYM
ftr-413	1267	7	100,000	100,000	NUM
ftr-413	1267	8	there	there	PRON
ftr-413	1267	9	could	could	AUX
ftr-413	1267	10	not	not	PART
ftr-413	1267	11	have	have	AUX
ftr-413	1267	12	been	be	AUX
ftr-413	1267	13	research	research	NOUN
ftr-413	1267	14	time	time	NOUN
ftr-413	1267	15	constraints	constraint	NOUN
ftr-413	1267	16	.	.	PUNCT
ftr-413	1268	1	in	in	ADP
ftr-413	1268	2	essence	essence	NOUN
ftr-413	1268	3	,	,	PUNCT
ftr-413	1268	4	the	the	DET
ftr-413	1268	5	testimony	testimony	NOUN
ftr-413	1268	6	and	and	CCONJ
ftr-413	1268	7	evidence	evidence	NOUN
ftr-413	1268	8	offered	offer	VERB
ftr-413	1268	9	by	by	ADP
ftr-413	1268	10	long	long	ADJ
ftr-413	1268	11	term	term	NOUN
ftr-413	1268	12	regarding	regard	VERB
ftr-413	1268	13	the	the	DET
ftr-413	1268	14	advice	advice	NOUN
ftr-413	1268	15	received	receive	VERB
ftr-413	1268	16	from	from	ADP
ftr-413	1268	17	king	king	PROPN
ftr-413	1268	18	&	&	CCONJ
ftr-413	1268	19	spalding	spalding	PROPN
ftr-413	1268	20	amounted	amount	VERB
ftr-413	1268	21	to	to	ADP
ftr-413	1268	22	general	general	ADJ
ftr-413	1268	23	superficial	superficial	ADJ
ftr-413	1268	24	pronouncements	pronouncement	NOUN
ftr-413	1268	25	asking	ask	VERB
ftr-413	1268	26	the	the	DET
ftr-413	1268	27	court	court	NOUN
ftr-413	1268	28	to	to	PART
ftr-413	1268	29	“	"	PUNCT
ftr-413	1268	30	trust	trust	VERB
ftr-413	1268	31	us	we	PRON
ftr-413	1268	32	;	;	PUNCT
ftr-413	1268	33	we	we	PRON
ftr-413	1268	34	looked	look	VERB
ftr-413	1268	35	into	into	ADP
ftr-413	1268	36	all	all	DET
ftr-413	1268	37	pertinent	pertinent	ADJ
ftr-413	1268	38	facts	fact	NOUN
ftr-413	1268	39	;	;	PUNCT
ftr-413	1268	40	we	we	PRON
ftr-413	1268	41	were	be	AUX
ftr-413	1268	42	involved	involve	VERB
ftr-413	1268	43	;	;	PUNCT
ftr-413	1268	44	we	we	PRON
ftr-413	1268	45	researched	research	VERB
ftr-413	1268	46	all	all	DET
ftr-413	1268	47	applicable	applicable	ADJ
ftr-413	1268	48	authorities	authority	NOUN
ftr-413	1268	49	;	;	PUNCT
ftr-413	1268	50	we	we	PRON
ftr-413	1268	51	made	make	VERB
ftr-413	1268	52	no	no	DET
ftr-413	1268	53	unreasonable	unreasonable	ADJ
ftr-413	1268	54	assumptions	assumption	NOUN
ftr-413	1268	55	;	;	PUNCT
ftr-413	1268	56	long	long	ADJ
ftr-413	1268	57	term	term	NOUN
ftr-413	1268	58	gave	give	VERB
ftr-413	1268	59	all	all	DET
ftr-413	1268	60	information	information	NOUN
ftr-413	1268	61	.	.	PUNCT
ftr-413	1268	62	”	"	PUNCT
ftr-413	1269	1	the	the	DET
ftr-413	1269	2	court	court	NOUN
ftr-413	1269	3	’s	’s	PART
ftr-413	1269	4	role	role	NOUN
ftr-413	1269	5	as	as	ADP
ftr-413	1269	6	factfinder	factfinder	NOUN
ftr-413	1269	7	is	be	AUX
ftr-413	1269	8	more	more	ADV
ftr-413	1269	9	searching	search	VERB
ftr-413	1269	10	and	and	CCONJ
ftr-413	1269	11	with	with	ADP
ftr-413	1269	12	specifics	specific	NOUN
ftr-413	1269	13	,	,	PUNCT
ftr-413	1269	14	analysis	analysis	NOUN
ftr-413	1269	15	,	,	PUNCT
ftr-413	1269	16	and	and	CCONJ
ftr-413	1269	17	explanations	explanation	NOUN
ftr-413	1269	18	in	in	ADP
ftr-413	1269	19	such	such	ADJ
ftr-413	1269	20	short	short	ADJ
ftr-413	1269	21	supply	supply	NOUN
ftr-413	1269	22	,	,	PUNCT
ftr-413	1269	23	the	the	DET
ftr-413	1269	24	king	king	NOUN
ftr-413	1269	25	&	&	CCONJ
ftr-413	1269	26	spalding	spalding	ADJ
ftr-413	1269	27	effort	effort	NOUN
ftr-413	1269	28	is	be	AUX
ftr-413	1269	29	insufficient	insufficient	ADJ
ftr-413	1269	30	to	to	PART
ftr-413	1269	31	carry	carry	VERB
ftr-413	1269	32	long	long	ADJ
ftr-413	1269	33	term	term	NOUN
ftr-413	1269	34	’s	’s	PART
ftr-413	1269	35	burden	burden	NOUN
ftr-413	1269	36	to	to	PART
ftr-413	1269	37	demonstrate	demonstrate	VERB
ftr-413	1269	38	that	that	SCONJ
ftr-413	1269	39	the	the	DET
ftr-413	1269	40	legal	legal	ADJ
ftr-413	1269	41	advice	advice	NOUN
ftr-413	1269	42	satisfies	satisfy	VERB
ftr-413	1269	43	the	the	DET
ftr-413	1269	44	threshold	threshold	NOUN
ftr-413	1269	45	requirements	requirement	NOUN
ftr-413	1269	46	of	of	ADP
ftr-413	1269	47	reasonable	reasonable	ADJ
ftr-413	1269	48	good	good	ADJ
ftr-413	1269	49	faith	faith	NOUN
ftr-413	1269	50	reliance	reliance	NOUN
ftr-413	1269	51	on	on	ADP
ftr-413	1269	52	advice	advice	NOUN
ftr-413	1269	53	of	of	ADP
ftr-413	1269	54	counsel	counsel	NOUN
ftr-413	1269	55	.	.	PUNCT
ftr-413	1269	56	”	"	PUNCT
ftr-413	1270	1	j	j	PROPN
ftr-413	1270	2	u	u	NOUN
ftr-413	1271	1	d	d	X
ftr-413	1271	2	g	g	PROPN
ftr-413	1271	3	e	e	PROPN
ftr-413	1271	4	a	a	DET
ftr-413	1271	5	r	r	NOUN
ftr-413	1271	6	t	t	NOUN
ftr-413	1271	7	e	e	NOUN
ftr-413	1271	8	r	r	NOUN
ftr-413	1271	9	t	t	NOUN
ftr-413	1271	10	o	o	NOUN
ftr-413	1271	11	n	n	CCONJ
ftr-413	1271	12	’	'	PUNCT
ftr-413	1271	13	s	s	PART
ftr-413	1272	1	o	o	X
ftr-413	1272	2	f	f	X
ftr-413	1273	1	f	f	NOUN
ftr-413	1274	1	i	i	INTJ
ftr-413	1274	2	c	c	VERB
ftr-413	1274	3	i	i	PRON
ftr-413	1274	4	a	a	PRON
ftr-413	1274	5	l	l	NOUN
ftr-413	1274	6	b	b	NOUN
ftr-413	1275	1	i	i	PRON
ftr-413	1275	2	o	o	VERB
ftr-413	1275	3	g	g	NOUN
ftr-413	1275	4	r	r	NOUN
ftr-413	1276	1	a	a	DET
ftr-413	1276	2	p	p	NOUN
ftr-413	1276	3	h	h	NOUN
ftr-413	1277	1	i	i	PRON
ftr-413	1277	2	c	c	VERB
ftr-413	1277	3	a	a	DET
ftr-413	1277	4	l	l	NOUN
ftr-413	1278	1	i	i	PRON
ftr-413	1278	2	n	n	NOUN
ftr-413	1279	1	f	f	NOUN
ftr-413	1279	2	o	o	NOUN
ftr-413	1280	1	r	r	NOUN
ftr-413	1280	2	m	m	VERB
ftr-413	1280	3	a	a	DET
ftr-413	1280	4	t	t	NOUN
ftr-413	1281	1	i	i	PRON
ftr-413	1281	2	o	o	INTJ
ftr-413	1281	3	n	n	PRON
ftr-413	1281	4	a	a	DET
ftr-413	1281	5	t	t	NOUN
ftr-413	1281	6	http://air.fjc.gov/servlet/tgetinfo?jid=66	http://air.fjc.gov/servlet/tgetinfo?jid=66	NOUN
ftr-413	1281	7	is	be	AUX
ftr-413	1281	8	set	set	VERB
ftr-413	1281	9	forth	forth	ADV
ftr-413	1281	10	in	in	ADP
ftr-413	1281	11	the	the	DET
ftr-413	1281	12	footnote	footnote	NOUN
ftr-413	1281	13	.	.	PUNCT
ftr-413	1282	1	she	she	PRON
ftr-413	1282	2	has	have	VERB
ftr-413	1282	3	an7	an7	PROPN
ftr-413	1282	4	av	av	PROPN
ftr-413	1282	5	rating	rating	NOUN
ftr-413	1282	6	in	in	ADP
ftr-413	1282	7	martindale	martindale	PROPN
ftr-413	1282	8	-	-	PUNCT
ftr-413	1282	9	hubbell	hubbell	PROPN
ftr-413	1282	10	.	.	PUNCT
ftr-413	1282	11	!	!	PUNCT
ftr-413	1283	1	myron	myron	PROPN
ftr-413	1283	2	scholes	scholes	PROPN
ftr-413	1283	3	and	and	CCONJ
ftr-413	1283	4	robert	robert	PROPN
ftr-413	1283	5	merton	merton	PROPN
ftr-413	1283	6	,	,	PUNCT
ftr-413	1283	7	who	who	PRON
ftr-413	1283	8	shared	share	VERB
ftr-413	1283	9	the	the	DET
ftr-413	1283	10	1997	1997	NUM
ftr-413	1283	11	nobel	nobel	PROPN
ftr-413	1283	12	prize	prize	PROPN
ftr-413	1283	13	in	in	ADP
ftr-413	1283	14	economics	economic	NOUN
ftr-413	1283	15	were	be	AUX
ftr-413	1283	16	two	two	NUM
ftr-413	1283	17	of	of	ADP
ftr-413	1283	18	taxpayers	taxpayer	NOUN
ftr-413	1283	19	’	’	PART
ftr-413	1283	20	twelve	twelve	NUM
ftr-413	1283	21	principals	principal	NOUN
ftr-413	1283	22	.	.	PUNCT
ftr-413	1284	1	taxpayers	taxpayer	NOUN
ftr-413	1284	2	were	be	AUX
ftr-413	1284	3	the	the	DET
ftr-413	1284	4	component	component	NOUN
ftr-413	1284	5	parts	part	NOUN
ftr-413	1284	6	of	of	ADP
ftr-413	1284	7	one	one	NUM
ftr-413	1284	8	of	of	ADP
ftr-413	1284	9	the	the	DET
ftr-413	1284	10	highest	highest	ADV
ftr-413	1284	11	-	-	PUNCT
ftr-413	1284	12	flying	fly	VERB
ftr-413	1284	13	hedge	hedge	NOUN
ftr-413	1284	14	funds	fund	NOUN
ftr-413	1284	15	until	until	SCONJ
ftr-413	1284	16	it	it	PRON
ftr-413	1284	17	had	have	VERB
ftr-413	1284	18	to	to	PART
ftr-413	1284	19	be	be	AUX
ftr-413	1284	20	rescued	rescue	VERB
ftr-413	1284	21	from	from	ADP
ftr-413	1284	22	collapse	collapse	NOUN
ftr-413	1284	23	by	by	ADP
ftr-413	1284	24	14	14	NUM
ftr-413	1284	25	banks	bank	NOUN
ftr-413	1285	1	[	[	X
ftr-413	1285	2	acting	act	VERB
ftr-413	1285	3	at	at	ADP
ftr-413	1285	4	the	the	DET
ftr-413	1285	5	instigation	instigation	NOUN
ftr-413	1285	6	of	of	ADP
ftr-413	1285	7	the	the	DET
ftr-413	1285	8	federal	federal	PROPN
ftr-413	1285	9	reserve	reserve	PROPN
ftr-413	1285	10	]	]	PUNCT
ftr-413	1285	11	providing	provide	VERB
ftr-413	1285	12	$	$	SYM
ftr-413	1285	13	3.65	3.65	NUM
ftr-413	1285	14	billion	billion	NUM
ftr-413	1285	15	to	to	PART
ftr-413	1285	16	take	take	VERB
ftr-413	1285	17	the	the	DET
ftr-413	1285	18	hedge	hedge	NOUN
ftr-413	1285	19	fund	fund	NOUN
ftr-413	1285	20	over	over	ADP
ftr-413	1285	21	.	.	PUNCT
ftr-413	1285	22	!	!	PUNCT
ftr-413	1286	1	query	query	NOUN
ftr-413	1286	2	about	about	ADP
ftr-413	1286	3	where	where	SCONJ
ftr-413	1286	4	the	the	DET
ftr-413	1286	5	substantial	substantial	ADJ
ftr-413	1286	6	authority	authority	NOUN
ftr-413	1286	7	penalty	penalty	NOUN
ftr-413	1286	8	fits	fit	VERB
ftr-413	1286	9	when	when	SCONJ
ftr-413	1286	10	you	you	PRON
ftr-413	1286	11	have	have	AUX
ftr-413	1286	12	told	tell	VERB
ftr-413	1286	13	all	all	PRON
ftr-413	1286	14	to	to	ADP
ftr-413	1286	15	a	a	DET
ftr-413	1286	16	tax	tax	NOUN
ftr-413	1286	17	professional	professional	NOUN
ftr-413	1286	18	and	and	CCONJ
ftr-413	1286	19	he	he	PRON
ftr-413	1286	20	tells	tell	VERB
ftr-413	1286	21	you	you	PRON
ftr-413	1286	22	that	that	SCONJ
ftr-413	1286	23	you	you	PRON
ftr-413	1286	24	have	have	VERB
ftr-413	1286	25	substantial	substantial	ADJ
ftr-413	1286	26	authority	authority	NOUN
ftr-413	1286	27	–	–	PUNCT
ftr-413	1286	28	but	but	CCONJ
ftr-413	1286	29	the	the	DET
ftr-413	1286	30	court	court	NOUN
ftr-413	1286	31	finds	find	VERB
ftr-413	1286	32	that	that	SCONJ
ftr-413	1286	33	the	the	DET
ftr-413	1286	34	underlying	underlie	VERB
ftr-413	1286	35	facts	fact	NOUN
ftr-413	1286	36	are	be	AUX
ftr-413	1286	37	different	different	ADJ
ftr-413	1286	38	from	from	ADP
ftr-413	1286	39	the	the	DET
ftr-413	1286	40	facts	fact	NOUN
ftr-413	1286	41	that	that	SCONJ
ftr-413	1286	42	both	both	PRON
ftr-413	1286	43	you	you	PRON
ftr-413	1286	44	and	and	CCONJ
ftr-413	1286	45	the	the	DET
ftr-413	1286	46	tax	tax	NOUN
ftr-413	1286	47	professional	professional	NOUN
ftr-413	1286	48	believe	believe	VERB
ftr-413	1286	49	to	to	PART
ftr-413	1286	50	be	be	AUX
ftr-413	1286	51	true	true	ADJ
ftr-413	1286	52	?	?	PUNCT
ftr-413	1286	53	!	!	PUNCT
ftr-413	1287	1	is	be	AUX
ftr-413	1287	2	there	there	PRON
ftr-413	1287	3	a	a	DET
ftr-413	1287	4	duty	duty	NOUN
ftr-413	1287	5	on	on	ADP
ftr-413	1287	6	a	a	DET
ftr-413	1287	7	client	client	NOUN
ftr-413	1287	8	to	to	PART
ftr-413	1287	9	read	read	VERB
ftr-413	1287	10	and	and	CCONJ
ftr-413	1287	11	understand	understand	VERB
ftr-413	1287	12	a	a	DET
ftr-413	1287	13	tax	tax	NOUN
ftr-413	1287	14	opinion	opinion	NOUN
ftr-413	1287	15	beyond	beyond	ADP
ftr-413	1287	16	checking	check	VERB
ftr-413	1287	17	that	that	SCONJ
ftr-413	1287	18	the	the	DET
ftr-413	1287	19	facts	fact	NOUN
ftr-413	1287	20	upon	upon	SCONJ
ftr-413	1287	21	which	which	PRON
ftr-413	1287	22	the	the	DET
ftr-413	1287	23	opinion	opinion	NOUN
ftr-413	1287	24	is	be	AUX
ftr-413	1287	25	based	base	VERB
ftr-413	1287	26	are	be	AUX
ftr-413	1287	27	correct	correct	ADJ
ftr-413	1287	28	?	?	PUNCT
ftr-413	1287	29	”	"	PUNCT
ftr-413	1288	1	7	7	NUM
ftr-413	1288	2	.	.	X
ftr-413	1288	3	arterton	arterton	PROPN
ftr-413	1288	4	,	,	PUNCT
ftr-413	1288	5	janet	janet	PROPN
ftr-413	1288	6	bond	bond	PROPN
ftr-413	1288	7	.	.	PUNCT
ftr-413	1289	1	born	bear	VERB
ftr-413	1289	2	1944	1944	NUM
ftr-413	1289	3	in	in	ADP
ftr-413	1289	4	philadelphia	philadelphia	PROPN
ftr-413	1289	5	,	,	PUNCT
ftr-413	1289	6	pa	pa	PROPN
ftr-413	1289	7	.	.	PROPN
ftr-413	1289	8	federal	federal	ADJ
ftr-413	1289	9	judicial	judicial	ADJ
ftr-413	1289	10	service	service	NOUN
ftr-413	1289	11	:	:	PUNCT
ftr-413	1289	12	u.	u.	PROPN
ftr-413	1289	13	s.	s.	PROPN
ftr-413	1289	14	district	district	PROPN
ftr-413	1289	15	court	court	PROPN
ftr-413	1289	16	,	,	PUNCT
ftr-413	1289	17	district	district	NOUN
ftr-413	1289	18	of	of	ADP
ftr-413	1289	19	connecticut	connecticut	PROPN
ftr-413	1289	20	.	.	PUNCT
ftr-413	1290	1	nominated	nominate	VERB
ftr-413	1290	2	by	by	ADP
ftr-413	1290	3	william	william	PROPN
ftr-413	1290	4	j.	j.	PROPN
ftr-413	1290	5	clinton	clinton	PROPN
ftr-413	1290	6	on	on	ADP
ftr-413	1290	7	january	january	PROPN
ftr-413	1290	8	23	23	NUM
ftr-413	1290	9	,	,	PUNCT
ftr-413	1290	10	1995	1995	NUM
ftr-413	1290	11	,	,	PUNCT
ftr-413	1290	12	to	to	ADP
ftr-413	1290	13	a	a	DET
ftr-413	1290	14	seat	seat	NOUN
ftr-413	1290	15	vacated	vacate	VERB
ftr-413	1290	16	by	by	ADP
ftr-413	1290	17	jose	jose	PROPN
ftr-413	1290	18	a.	a.	NOUN
ftr-413	1290	19	cabranes	cabrane	NOUN
ftr-413	1290	20	;	;	PUNCT
ftr-413	1290	21	confirmed	confirm	VERB
ftr-413	1290	22	by	by	ADP
ftr-413	1290	23	the	the	DET
ftr-413	1290	24	senate	senate	PROPN
ftr-413	1290	25	on	on	ADP
ftr-413	1290	26	march	march	PROPN
ftr-413	1290	27	24	24	NUM
ftr-413	1290	28	,	,	PUNCT
ftr-413	1290	29	1995	1995	NUM
ftr-413	1290	30	,	,	PUNCT
ftr-413	1290	31	and	and	CCONJ
ftr-413	1290	32	received	receive	VERB
ftr-413	1290	33	commission	commission	NOUN
ftr-413	1290	34	on	on	ADP
ftr-413	1290	35	march	march	PROPN
ftr-413	1290	36	24	24	NUM
ftr-413	1290	37	,	,	PUNCT
ftr-413	1290	38	1995	1995	NUM
ftr-413	1290	39	.	.	PUNCT
ftr-413	1291	1	education	education	NOUN
ftr-413	1291	2	:	:	PUNCT
ftr-413	1291	3	mount	mount	PROPN
ftr-413	1291	4	holyoke	holyoke	PROPN
ftr-413	1291	5	college	college	PROPN
ftr-413	1291	6	,	,	PUNCT
ftr-413	1291	7	b.a	b.a	PROPN
ftr-413	1291	8	.	.	PROPN
ftr-413	1291	9	,	,	PUNCT
ftr-413	1291	10	1966	1966	NUM
ftr-413	1291	11	;	;	PUNCT
ftr-413	1291	12	northeastern	northeastern	ADJ
ftr-413	1291	13	university	university	NOUN
ftr-413	1291	14	school	school	NOUN
ftr-413	1291	15	of	of	ADP
ftr-413	1291	16	law	law	NOUN
ftr-413	1291	17	,	,	PUNCT
ftr-413	1291	18	j.d	j.d	PROPN
ftr-413	1291	19	.	.	PROPN
ftr-413	1291	20	,	,	PUNCT
ftr-413	1291	21	1977	1977	NUM
ftr-413	1291	22	.	.	PUNCT
ftr-413	1292	1	professional	professional	ADJ
ftr-413	1292	2	career	career	NOUN
ftr-413	1292	3	:	:	PUNCT
ftr-413	1292	4	law	law	NOUN
ftr-413	1292	5	clerk	clerk	NOUN
ftr-413	1292	6	,	,	PUNCT
ftr-413	1292	7	hon	hon	PROPN
ftr-413	1292	8	.	.	PUNCT
ftr-413	1293	1	herbert	herbert	PROPN
ftr-413	1293	2	stern	stern	PROPN
ftr-413	1293	3	,	,	PUNCT
ftr-413	1293	4	u.s	u.s	PROPN
ftr-413	1293	5	.	.	PROPN
ftr-413	1293	6	district	district	PROPN
ftr-413	1293	7	court	court	NOUN
ftr-413	1293	8	of	of	ADP
ftr-413	1293	9	new	new	PROPN
ftr-413	1293	10	jersey	jersey	PROPN
ftr-413	1293	11	,	,	PUNCT
ftr-413	1293	12	1977	1977	NUM
ftr-413	1293	13	-	-	SYM
ftr-413	1293	14	1978	1978	NUM
ftr-413	1293	15	;	;	PUNCT
ftr-413	1293	16	private	private	ADJ
ftr-413	1293	17	practice	practice	NOUN
ftr-413	1293	18	,	,	PUNCT
ftr-413	1293	19	new	new	ADJ
ftr-413	1293	20	haven	haven	NOUN
ftr-413	1293	21	,	,	PUNCT
ftr-413	1293	22	connecticut	connecticut	PROPN
ftr-413	1293	23	,	,	PUNCT
ftr-413	1293	24	1978	1978	NUM
ftr-413	1293	25	-	-	SYM
ftr-413	1293	26	1995	1995	NUM
ftr-413	1293	27	.	.	PUNCT
ftr-413	1294	1	race	race	NOUN
ftr-413	1294	2	or	or	CCONJ
ftr-413	1294	3	ethnicity	ethnicity	NOUN
ftr-413	1294	4	:	:	PUNCT
ftr-413	1294	5	white	white	ADJ
ftr-413	1294	6	.	.	PUNCT
ftr-413	1294	7	gender	gender	NOUN
ftr-413	1294	8	:	:	PUNCT
ftr-413	1294	9	female	female	NOUN
ftr-413	1294	10	.	.	PUNCT
ftr-413	1295	1	2005	2005	NUM
ftr-413	1295	2	]	]	PUNCT
ftr-413	1295	3	recent	recent	ADJ
ftr-413	1295	4	developments	development	NOUN
ftr-413	1295	5	in	in	ADP
ftr-413	1295	6	federal	federal	ADJ
ftr-413	1295	7	income	income	NOUN
ftr-413	1295	8	taxation	taxation	NOUN
ftr-413	1295	9	101	101	NUM
ftr-413	1295	10	2	2	NUM
ftr-413	1295	11	.	.	PUNCT
ftr-413	1296	1	after	after	ADP
ftr-413	1296	2	long	long	ADJ
ftr-413	1296	3	-	-	PUNCT
ftr-413	1296	4	term	term	NOUN
ftr-413	1296	5	capital	capital	NOUN
ftr-413	1296	6	holdings	holding	NOUN
ftr-413	1296	7	,	,	PUNCT
ftr-413	1296	8	the	the	DET
ftr-413	1296	9	irs	irs	PROPN
ftr-413	1296	10	takes	take	VERB
ftr-413	1296	11	a	a	DET
ftr-413	1296	12	few	few	ADJ
ftr-413	1296	13	victory	victory	NOUN
ftr-413	1296	14	laps	lap	NOUN
ftr-413	1296	15	.	.	PUNCT
ftr-413	1297	1	a.	a.	NOUN
ftr-413	1297	2	penalties	penalty	NOUN
ftr-413	1297	3	may	may	AUX
ftr-413	1297	4	no	no	ADV
ftr-413	1297	5	longer	long	ADV
ftr-413	1297	6	be	be	AUX
ftr-413	1297	7	bargained	bargain	VERB
ftr-413	1297	8	away	away	ADV
ftr-413	1297	9	in	in	ADP
ftr-413	1297	10	appeals	appeal	NOUN
ftr-413	1297	11	.	.	PUNCT
ftr-413	1298	1	chief	chief	ADJ
ftr-413	1298	2	counsel	counsel	NOUN
ftr-413	1298	3	notice	notice	NOUN
ftr-413	1298	4	cc-2004	cc-2004	NOUN
ftr-413	1298	5	-	-	PUNCT
ftr-413	1298	6	036	036	PROPN
ftr-413	1298	7	(	(	PUNCT
ftr-413	1298	8	9/22/04	9/22/04	NUM
ftr-413	1298	9	)	)	PUNCT
ftr-413	1298	10	.	.	PUNCT
ftr-413	1299	1	the	the	DET
ftr-413	1299	2	notice	notice	NOUN
ftr-413	1299	3	includes	include	VERB
ftr-413	1299	4	a	a	DET
ftr-413	1299	5	memorandum	memorandum	NOUN
ftr-413	1299	6	from	from	ADP
ftr-413	1299	7	the	the	DET
ftr-413	1299	8	chief	chief	NOUN
ftr-413	1299	9	of	of	ADP
ftr-413	1299	10	appeals	appeal	NOUN
ftr-413	1299	11	stating	state	VERB
ftr-413	1299	12	,	,	PUNCT
ftr-413	1299	13	“	"	PUNCT
ftr-413	1299	14	effective	effective	ADJ
ftr-413	1299	15	immediately	immediately	ADV
ftr-413	1299	16	we	we	PRON
ftr-413	1299	17	will	will	AUX
ftr-413	1299	18	no	no	ADV
ftr-413	1299	19	longer	long	ADV
ftr-413	1299	20	trade	trade	VERB
ftr-413	1299	21	penalty	penalty	NOUN
ftr-413	1299	22	issues	issue	NOUN
ftr-413	1299	23	in	in	ADP
ftr-413	1299	24	appeals	appeal	NOUN
ftr-413	1299	25	.	.	PUNCT
ftr-413	1300	1	penalties	penalty	NOUN
ftr-413	1300	2	can	can	AUX
ftr-413	1300	3	and	and	CCONJ
ftr-413	1300	4	should	should	AUX
ftr-413	1300	5	still	still	ADV
ftr-413	1300	6	be	be	AUX
ftr-413	1300	7	settled	settle	VERB
ftr-413	1300	8	,	,	PUNCT
ftr-413	1300	9	but	but	CCONJ
ftr-413	1300	10	the	the	DET
ftr-413	1300	11	settlement	settlement	NOUN
ftr-413	1300	12	should	should	AUX
ftr-413	1300	13	be	be	AUX
ftr-413	1300	14	based	base	VERB
ftr-413	1300	15	on	on	ADP
ftr-413	1300	16	the	the	DET
ftr-413	1300	17	merits	merit	NOUN
ftr-413	1300	18	and	and	CCONJ
ftr-413	1300	19	the	the	DET
ftr-413	1300	20	hazards	hazard	NOUN
ftr-413	1300	21	surrounding	surround	VERB
ftr-413	1300	22	each	each	DET
ftr-413	1300	23	penalty	penalty	NOUN
ftr-413	1300	24	issue	issue	NOUN
ftr-413	1300	25	standing	stand	VERB
ftr-413	1300	26	alone	alone	ADV
ftr-413	1300	27	.	.	PUNCT
ftr-413	1300	28	”	"	PUNCT
ftr-413	1301	1	b.	b.	PROPN
ftr-413	1301	2	irs	irs	PROPN
ftr-413	1301	3	takes	take	VERB
ftr-413	1301	4	a	a	DET
ftr-413	1301	5	tougher	tough	ADJ
ftr-413	1301	6	stand	stand	NOUN
ftr-413	1301	7	on	on	ADP
ftr-413	1301	8	tax	tax	NOUN
ftr-413	1301	9	shelters	shelter	NOUN
ftr-413	1301	10	.	.	PUNCT
ftr-413	1302	1	ir-2004128	ir-2004128	NOUN
ftr-413	1302	2	(	(	PUNCT
ftr-413	1302	3	10/20/04	10/20/04	PROPN
ftr-413	1302	4	)	)	PUNCT
ftr-413	1302	5	.	.	PUNCT
ftr-413	1303	1	the	the	DET
ftr-413	1303	2	irs	irs	PROPN
ftr-413	1303	3	announced	announce	VERB
ftr-413	1303	4	that	that	SCONJ
ftr-413	1303	5	it	it	PRON
ftr-413	1303	6	was	be	AUX
ftr-413	1303	7	sending	send	VERB
ftr-413	1303	8	letters	letter	NOUN
ftr-413	1303	9	to	to	ADP
ftr-413	1303	10	taxpayers	taxpayer	NOUN
ftr-413	1303	11	involved	involve	VERB
ftr-413	1303	12	in	in	ADP
ftr-413	1303	13	three	three	NUM
ftr-413	1303	14	listed	list	VERB
ftr-413	1303	15	transactions	transaction	NOUN
ftr-413	1303	16	,	,	PUNCT
ftr-413	1303	17	(	(	PUNCT
ftr-413	1303	18	1	1	X
ftr-413	1303	19	)	)	PUNCT
ftr-413	1303	20	losses	loss	NOUN
ftr-413	1303	21	and	and	CCONJ
ftr-413	1303	22	deductions	deduction	NOUN
ftr-413	1303	23	from	from	ADP
ftr-413	1303	24	lease	lease	NOUN
ftr-413	1303	25	strips	strip	NOUN
ftr-413	1303	26	,	,	PUNCT
ftr-413	1303	27	(	(	PUNCT
ftr-413	1303	28	2	2	NUM
ftr-413	1303	29	)	)	PUNCT
ftr-413	1303	30	inflated	inflated	ADJ
ftr-413	1303	31	-	-	PUNCT
ftr-413	1303	32	basis	basis	NOUN
ftr-413	1303	33	assets	asset	NOUN
ftr-413	1303	34	derived	derive	VERB
ftr-413	1303	35	from	from	ADP
ftr-413	1303	36	lease	lease	NOUN
ftr-413	1303	37	strips	strip	NOUN
ftr-413	1303	38	,	,	PUNCT
ftr-413	1303	39	and	and	CCONJ
ftr-413	1303	40	(	(	PUNCT
ftr-413	1303	41	3	3	X
ftr-413	1303	42	)	)	PUNCT
ftr-413	1303	43	intermediary	intermediary	ADJ
ftr-413	1303	44	transactions	transaction	NOUN
ftr-413	1303	45	,	,	PUNCT
ftr-413	1303	46	that	that	SCONJ
ftr-413	1303	47	it	it	PRON
ftr-413	1303	48	would	would	AUX
ftr-413	1303	49	tighten	tighten	VERB
ftr-413	1303	50	its	its	PRON
ftr-413	1303	51	settlement	settlement	NOUN
ftr-413	1303	52	guidelines	guideline	NOUN
ftr-413	1303	53	to	to	PART
ftr-413	1303	54	require	require	VERB
ftr-413	1303	55	concession	concession	NOUN
ftr-413	1303	56	of	of	ADP
ftr-413	1303	57	100	100	NUM
ftr-413	1303	58	percent	percent	NOUN
ftr-413	1303	59	of	of	ADP
ftr-413	1303	60	the	the	DET
ftr-413	1303	61	claimed	claim	VERB
ftr-413	1303	62	losses	loss	NOUN
ftr-413	1303	63	or	or	CCONJ
ftr-413	1303	64	deductions	deduction	NOUN
ftr-413	1303	65	,	,	PUNCT
ftr-413	1303	66	reduced	reduce	VERB
ftr-413	1303	67	only	only	ADV
ftr-413	1303	68	by	by	ADP
ftr-413	1303	69	the	the	DET
ftr-413	1303	70	amount	amount	NOUN
ftr-413	1303	71	of	of	ADP
ftr-413	1303	72	transaction	transaction	NOUN
ftr-413	1303	73	costs	cost	VERB
ftr-413	1303	74	up	up	ADP
ftr-413	1303	75	to	to	PART
ftr-413	1303	76	10	10	NUM
ftr-413	1303	77	percent	percent	NOUN
ftr-413	1303	78	of	of	ADP
ftr-413	1303	79	the	the	DET
ftr-413	1303	80	claimed	claim	VERB
ftr-413	1303	81	losses	loss	NOUN
ftr-413	1303	82	or	or	CCONJ
ftr-413	1303	83	deductions	deduction	NOUN
ftr-413	1303	84	.	.	PUNCT
ftr-413	1304	1	additionally	additionally	ADV
ftr-413	1304	2	,	,	PUNCT
ftr-413	1304	3	taxpayer	taxpayer	NOUN
ftr-413	1304	4	would	would	AUX
ftr-413	1304	5	have	have	VERB
ftr-413	1304	6	to	to	PART
ftr-413	1304	7	concede	concede	VERB
ftr-413	1304	8	50	50	NUM
ftr-413	1304	9	percent	percent	NOUN
ftr-413	1304	10	of	of	ADP
ftr-413	1304	11	the	the	DET
ftr-413	1304	12	accuracyrelated	accuracyrelate	VERB
ftr-413	1304	13	penalty	penalty	NOUN
ftr-413	1304	14	at	at	ADP
ftr-413	1304	15	issue	issue	NOUN
ftr-413	1304	16	.	.	PUNCT
ftr-413	1305	1	3	3	X
ftr-413	1305	2	.	.	X
ftr-413	1305	3	significant	significant	ADJ
ftr-413	1305	4	taxpayer	taxpayer	NOUN
ftr-413	1305	5	victory	victory	NOUN
ftr-413	1305	6	when	when	SCONJ
ftr-413	1305	7	its	its	PRON
ftr-413	1305	8	summary	summary	NOUN
ftr-413	1305	9	judgment	judgment	NOUN
ftr-413	1305	10	motion	motion	NOUN
ftr-413	1305	11	was	be	AUX
ftr-413	1305	12	granted	grant	VERB
ftr-413	1305	13	;	;	PUNCT
ftr-413	1305	14	the	the	DET
ftr-413	1305	15	contingent	contingent	NOUN
ftr-413	1305	16	liability	liability	NOUN
ftr-413	1305	17	transaction	transaction	NOUN
ftr-413	1305	18	was	be	AUX
ftr-413	1305	19	upheld	uphold	VERB
ftr-413	1305	20	despite	despite	SCONJ
ftr-413	1305	21	its	its	PRON
ftr-413	1305	22	being	be	AUX
ftr-413	1305	23	a	a	DET
ftr-413	1305	24	listed	list	VERB
ftr-413	1305	25	transaction	transaction	NOUN
ftr-413	1305	26	under	under	ADP
ftr-413	1305	27	notice	notice	NOUN
ftr-413	1305	28	2001	2001	NUM
ftr-413	1305	29	-	-	SYM
ftr-413	1305	30	17	17	NUM
ftr-413	1305	31	.	.	PUNCT
ftr-413	1306	1	black	black	PROPN
ftr-413	1306	2	&	&	CCONJ
ftr-413	1306	3	decker	decker	PROPN
ftr-413	1306	4	corp	corp	PROPN
ftr-413	1306	5	.	.	PROPN
ftr-413	1307	1	v.	v.	PROPN
ftr-413	1307	2	united	united	PROPN
ftr-413	1307	3	states	states	PROPN
ftr-413	1307	4	,	,	PUNCT
ftr-413	1307	5	340	340	NUM
ftr-413	1307	6	f.	f.	PROPN
ftr-413	1307	7	supp	supp	PROPN
ftr-413	1307	8	.	.	PUNCT
ftr-413	1308	1	2d	2d	PROPN
ftr-413	1308	2	621	621	NUM
ftr-413	1308	3	(	(	PUNCT
ftr-413	1308	4	d.	d.	PROPN
ftr-413	1308	5	md	md	PROPN
ftr-413	1308	6	.	.	PUNCT
ftr-413	1309	1	10/20/04	10/20/04	NUM
ftr-413	1309	2	,	,	PUNCT
ftr-413	1309	3	revised	revise	VERB
ftr-413	1309	4	,	,	PUNCT
ftr-413	1309	5	10/22/04	10/22/04	PROPN
ftr-413	1309	6	)	)	PUNCT
ftr-413	1309	7	.	.	PUNCT
ftr-413	1310	1	judge	judge	PROPN
ftr-413	1310	2	quarles	quarle	NOUN
ftr-413	1310	3	held	hold	VERB
ftr-413	1310	4	that	that	SCONJ
ftr-413	1310	5	the	the	DET
ftr-413	1310	6	transaction	transaction	NOUN
ftr-413	1310	7	could	could	AUX
ftr-413	1310	8	not	not	PART
ftr-413	1310	9	be	be	AUX
ftr-413	1310	10	disregarded	disregard	VERB
ftr-413	1310	11	as	as	ADP
ftr-413	1310	12	a	a	DET
ftr-413	1310	13	sham	sham	NOUN
ftr-413	1310	14	because	because	SCONJ
ftr-413	1310	15	it	it	PRON
ftr-413	1310	16	had	have	VERB
ftr-413	1310	17	economic	economic	ADJ
ftr-413	1310	18	implications	implication	NOUN
ftr-413	1310	19	for	for	ADP
ftr-413	1310	20	the	the	DET
ftr-413	1310	21	parties	party	NOUN
ftr-413	1310	22	to	to	ADP
ftr-413	1310	23	the	the	DET
ftr-413	1310	24	transaction	transaction	NOUN
ftr-413	1310	25	as	as	ADV
ftr-413	1310	26	well	well	ADV
ftr-413	1310	27	as	as	ADP
ftr-413	1310	28	to	to	ADP
ftr-413	1310	29	the	the	DET
ftr-413	1310	30	beneficiaries	beneficiary	NOUN
ftr-413	1310	31	of	of	ADP
ftr-413	1310	32	taxpayer	taxpayer	NOUN
ftr-413	1310	33	’s	’s	PART
ftr-413	1310	34	health	health	NOUN
ftr-413	1310	35	plans	plan	NOUN
ftr-413	1310	36	.	.	PUNCT
ftr-413	1310	37	!	!	PUNCT
ftr-413	1311	1	under	under	ADP
ftr-413	1311	2	the	the	DET
ftr-413	1311	3	fourth	fourth	ADJ
ftr-413	1311	4	circuit	circuit	NOUN
ftr-413	1311	5	test	test	NOUN
ftr-413	1311	6	in	in	ADP
ftr-413	1311	7	rice	rice	PROPN
ftr-413	1311	8	’s	’s	PART
ftr-413	1311	9	toyota	toyota	PROPN
ftr-413	1311	10	world	world	PROPN
ftr-413	1311	11	v.	v.	PROPN
ftr-413	1311	12	commissioner	commissioner	PROPN
ftr-413	1311	13	,	,	PUNCT
ftr-413	1311	14	752	752	NUM
ftr-413	1311	15	f.2d	f.2d	SYM
ftr-413	1311	16	89	89	NUM
ftr-413	1311	17	(	(	PUNCT
ftr-413	1311	18	1985	1985	NUM
ftr-413	1311	19	)	)	PUNCT
ftr-413	1311	20	,	,	PUNCT
ftr-413	1311	21	a	a	DET
ftr-413	1311	22	transaction	transaction	NOUN
ftr-413	1311	23	will	will	AUX
ftr-413	1311	24	be	be	AUX
ftr-413	1311	25	treated	treat	VERB
ftr-413	1311	26	as	as	ADP
ftr-413	1311	27	a	a	DET
ftr-413	1311	28	sham	sham	NOUN
ftr-413	1311	29	only	only	ADV
ftr-413	1311	30	if	if	SCONJ
ftr-413	1311	31	“	"	PUNCT
ftr-413	1311	32	the	the	DET
ftr-413	1311	33	taxpayer	taxpayer	NOUN
ftr-413	1311	34	was	be	AUX
ftr-413	1311	35	motivated	motivate	VERB
ftr-413	1311	36	by	by	ADP
ftr-413	1311	37	no	no	DET
ftr-413	1311	38	business	business	NOUN
ftr-413	1311	39	purpose	purpose	NOUN
ftr-413	1311	40	other	other	ADJ
ftr-413	1311	41	than	than	ADP
ftr-413	1311	42	obtaining	obtain	VERB
ftr-413	1311	43	tax	tax	NOUN
ftr-413	1311	44	benefits	benefit	NOUN
ftr-413	1311	45	in	in	ADP
ftr-413	1311	46	entering	enter	VERB
ftr-413	1311	47	the	the	DET
ftr-413	1311	48	transaction	transaction	NOUN
ftr-413	1311	49	,	,	PUNCT
ftr-413	1311	50	and	and	CCONJ
ftr-413	1311	51	that	that	SCONJ
ftr-413	1311	52	the	the	DET
ftr-413	1311	53	transaction	transaction	NOUN
ftr-413	1311	54	has	have	VERB
ftr-413	1311	55	no	no	DET
ftr-413	1311	56	economic	economic	ADJ
ftr-413	1311	57	substance	substance	NOUN
ftr-413	1311	58	because	because	SCONJ
ftr-413	1311	59	no	no	DET
ftr-413	1311	60	reasonable	reasonable	ADJ
ftr-413	1311	61	possibility	possibility	NOUN
ftr-413	1311	62	of	of	ADP
ftr-413	1311	63	profit	profit	NOUN
ftr-413	1311	64	exists	exist	VERB
ftr-413	1311	65	.	.	PUNCT
ftr-413	1311	66	”	"	PUNCT
ftr-413	1312	1	taxpayer	taxpayer	NOUN
ftr-413	1312	2	conceded	concede	VERB
ftr-413	1312	3	for	for	ADP
ftr-413	1312	4	purposes	purpose	NOUN
ftr-413	1312	5	of	of	ADP
ftr-413	1312	6	its	its	PRON
ftr-413	1312	7	motion	motion	NOUN
ftr-413	1312	8	“	"	PUNCT
ftr-413	1312	9	that	that	DET
ftr-413	1312	10	tax	tax	NOUN
ftr-413	1312	11	avoidance	avoidance	NOUN
ftr-413	1312	12	was	be	AUX
ftr-413	1312	13	its	its	PRON
ftr-413	1312	14	sole	sole	ADJ
ftr-413	1312	15	motivation	motivation	NOUN
ftr-413	1312	16	.	.	PUNCT
ftr-413	1312	17	”	"	PUNCT
ftr-413	1313	1	the	the	DET
ftr-413	1313	2	court	court	NOUN
ftr-413	1313	3	held	hold	VERB
ftr-413	1313	4	that	that	SCONJ
ftr-413	1313	5	“	"	PUNCT
ftr-413	1313	6	[	[	X
ftr-413	1313	7	a	a	X
ftr-413	1313	8	]	]	X
ftr-413	1313	9	corporation	corporation	NOUN
ftr-413	1313	10	and	and	CCONJ
ftr-413	1313	11	its	its	PRON
ftr-413	1313	12	transactions	transaction	NOUN
ftr-413	1313	13	are	be	AUX
ftr-413	1313	14	objectively	objectively	ADV
ftr-413	1313	15	reasonable	reasonable	ADJ
ftr-413	1313	16	,	,	PUNCT
ftr-413	1313	17	despite	despite	SCONJ
ftr-413	1313	18	any	any	DET
ftr-413	1313	19	tax	tax	NOUN
ftr-413	1313	20	-	-	PUNCT
ftr-413	1313	21	avoidance	avoidance	NOUN
ftr-413	1313	22	motive	motive	NOUN
ftr-413	1313	23	,	,	PUNCT
ftr-413	1313	24	so	so	ADV
ftr-413	1313	25	long	long	ADV
ftr-413	1313	26	as	as	SCONJ
ftr-413	1313	27	the	the	DET
ftr-413	1313	28	corporation	corporation	NOUN
ftr-413	1313	29	engages	engage	VERB
ftr-413	1313	30	in	in	ADP
ftr-413	1313	31	bona	bona	ADJ
ftr-413	1313	32	fide	fide	X
ftr-413	1313	33	economically	economically	ADV
ftr-413	1313	34	-	-	PUNCT
ftr-413	1313	35	based	base	VERB
ftr-413	1313	36	business	business	NOUN
ftr-413	1313	37	transactions	transaction	NOUN
ftr-413	1313	38	.	.	PUNCT
ftr-413	1313	39	”	"	PUNCT
ftr-413	1313	40	!	!	PUNCT
ftr-413	1314	1	note	note	VERB
ftr-413	1314	2	how	how	SCONJ
ftr-413	1314	3	judge	judge	NOUN
ftr-413	1314	4	quarles	quarle	NOUN
ftr-413	1314	5	shifted	shift	VERB
ftr-413	1314	6	the	the	DET
ftr-413	1314	7	second	second	ADJ
ftr-413	1314	8	prong	prong	NOUN
ftr-413	1314	9	of	of	ADP
ftr-413	1314	10	the	the	DET
ftr-413	1314	11	test	test	NOUN
ftr-413	1314	12	from	from	ADP
ftr-413	1314	13	“	"	PUNCT
ftr-413	1314	14	reasonable	reasonable	ADJ
ftr-413	1314	15	possibility	possibility	NOUN
ftr-413	1314	16	of	of	ADP
ftr-413	1314	17	profit	profit	NOUN
ftr-413	1314	18	”	"	PUNCT
ftr-413	1314	19	to	to	ADP
ftr-413	1314	20	“	"	PUNCT
ftr-413	1314	21	bona	bona	VERB
ftr-413	1314	22	fide	fide	ADJ
ftr-413	1314	23	business	business	NOUN
ftr-413	1314	24	transaction	transaction	NOUN
ftr-413	1314	25	.	.	PUNCT
ftr-413	1314	26	”	"	PUNCT
ftr-413	1314	27	!	!	PUNCT
ftr-413	1315	1	the	the	DET
ftr-413	1315	2	transaction	transaction	NOUN
ftr-413	1315	3	was	be	AUX
ftr-413	1315	4	a	a	DET
ftr-413	1315	5	listed	list	VERB
ftr-413	1315	6	tax	tax	NOUN
ftr-413	1315	7	shelter	shelter	NOUN
ftr-413	1315	8	under	under	ADP
ftr-413	1315	9	notice	notice	NOUN
ftr-413	1315	10	2001	2001	NUM
ftr-413	1315	11	-	-	SYM
ftr-413	1315	12	17	17	NUM
ftr-413	1315	13	,	,	PUNCT
ftr-413	1315	14	2001	2001	NUM
ftr-413	1315	15	-	-	SYM
ftr-413	1315	16	9	9	NUM
ftr-413	1315	17	i.r.b	i.r.b	NOUN
ftr-413	1315	18	.	.	PUNCT
ftr-413	1316	1	730	730	NUM
ftr-413	1316	2	.	.	PUNCT
ftr-413	1316	3	a.	a.	NOUN
ftr-413	1316	4	government	government	NOUN
ftr-413	1316	5	’s	’s	PART
ftr-413	1316	6	summary	summary	NOUN
ftr-413	1316	7	judgment	judgment	NOUN
ftr-413	1316	8	motion	motion	NOUN
ftr-413	1316	9	had	have	AUX
ftr-413	1316	10	been	be	AUX
ftr-413	1316	11	denied	deny	VERB
ftr-413	1316	12	earlier	early	ADV
ftr-413	1316	13	on	on	ADP
ftr-413	1316	14	a	a	DET
ftr-413	1316	15	pro	pro	ADJ
ftr-413	1316	16	-	-	ADJ
ftr-413	1316	17	taxpayer	taxpayer	ADJ
ftr-413	1316	18	rationale	rationale	NOUN
ftr-413	1316	19	.	.	PUNCT
ftr-413	1317	1	black	black	PROPN
ftr-413	1317	2	&	&	CCONJ
ftr-413	1317	3	decker	decker	PROPN
ftr-413	1317	4	corp	corp	PROPN
ftr-413	1317	5	.	.	PROPN
ftr-413	1318	1	v.	v.	ADP
ftr-413	1318	2	102	102	NUM
ftr-413	1318	3	florida	florida	PROPN
ftr-413	1318	4	tax	tax	NOUN
ftr-413	1318	5	review	review	NOUN
ftr-413	1319	1	[	[	X
ftr-413	1319	2	vol.7	vol.7	NOUN
ftr-413	1319	3	:	:	PUNCT
ftr-413	1319	4	si	si	PROPN
ftr-413	1319	5	united	united	PROPN
ftr-413	1319	6	states	states	PROPN
ftr-413	1319	7	,	,	PUNCT
ftr-413	1319	8	2004	2004	NUM
ftr-413	1319	9	-	-	SYM
ftr-413	1319	10	2	2	NUM
ftr-413	1319	11	u.s.t.c	u.s.t.c	PROPN
ftr-413	1319	12	.	.	PROPN
ftr-413	1320	1	¶	¶	PROPN
ftr-413	1320	2	50,539	50,539	NUM
ftr-413	1320	3	(	(	PUNCT
ftr-413	1320	4	d.	d.	PROPN
ftr-413	1320	5	md	md	PROPN
ftr-413	1320	6	.	.	PROPN
ftr-413	1320	7	8/3/04	8/3/04	NUM
ftr-413	1320	8	)	)	PUNCT
ftr-413	1320	9	.	.	PUNCT
ftr-413	1321	1	as	as	SCONJ
ftr-413	1321	2	the	the	DET
ftr-413	1321	3	facts	fact	NOUN
ftr-413	1321	4	were	be	AUX
ftr-413	1321	5	stated	state	VERB
ftr-413	1321	6	in	in	ADP
ftr-413	1321	7	the	the	DET
ftr-413	1321	8	opinion	opinion	NOUN
ftr-413	1321	9	,	,	PUNCT
ftr-413	1321	10	in	in	ADP
ftr-413	1321	11	1998	1998	NUM
ftr-413	1321	12	,	,	PUNCT
ftr-413	1321	13	b	b	PROPN
ftr-413	1321	14	&	&	CCONJ
ftr-413	1321	15	d	d	PROPN
ftr-413	1321	16	sold	sell	VERB
ftr-413	1321	17	three	three	NUM
ftr-413	1321	18	of	of	ADP
ftr-413	1321	19	its	its	PRON
ftr-413	1321	20	businesses	business	NOUN
ftr-413	1321	21	.	.	PUNCT
ftr-413	1322	1	as	as	ADP
ftr-413	1322	2	a	a	DET
ftr-413	1322	3	result	result	NOUN
ftr-413	1322	4	of	of	ADP
ftr-413	1322	5	these	these	DET
ftr-413	1322	6	sales	sale	NOUN
ftr-413	1322	7	,	,	PUNCT
ftr-413	1322	8	b	b	PROPN
ftr-413	1322	9	&	&	CCONJ
ftr-413	1322	10	d	d	PROPN
ftr-413	1322	11	generated	generate	VERB
ftr-413	1322	12	significant	significant	ADJ
ftr-413	1322	13	capital	capital	NOUN
ftr-413	1322	14	gains	gain	NOUN
ftr-413	1322	15	.	.	PUNCT
ftr-413	1323	1	i	i	PRON
ftr-413	1323	2	d.	d.	VERB
ftr-413	1323	3	that	that	DET
ftr-413	1323	4	same	same	ADJ
ftr-413	1323	5	year	year	NOUN
ftr-413	1323	6	,	,	PUNCT
ftr-413	1323	7	b	b	PROPN
ftr-413	1323	8	&	&	CCONJ
ftr-413	1323	9	d	d	PROPN
ftr-413	1323	10	created	create	VERB
ftr-413	1323	11	black	black	ADJ
ftr-413	1323	12	&	&	CCONJ
ftr-413	1323	13	decker	decker	PROPN
ftr-413	1323	14	healthcare	healthcare	PROPN
ftr-413	1323	15	management	management	PROPN
ftr-413	1323	16	inc	inc	PROPN
ftr-413	1323	17	.	.	PROPN
ftr-413	1324	1	(	(	PUNCT
ftr-413	1324	2	“	"	PUNCT
ftr-413	1324	3	bdhmi	bdhmi	ADJ
ftr-413	1324	4	”	"	PUNCT
ftr-413	1324	5	)	)	PUNCT
ftr-413	1324	6	.	.	PUNCT
ftr-413	1325	1	b	b	PROPN
ftr-413	1325	2	&	&	CCONJ
ftr-413	1325	3	d	d	PROPN
ftr-413	1325	4	transferred	transfer	VERB
ftr-413	1325	5	approximately	approximately	ADV
ftr-413	1325	6	$	$	SYM
ftr-413	1325	7	561	561	NUM
ftr-413	1325	8	million	million	NUM
ftr-413	1325	9	dollars	dollar	NOUN
ftr-413	1325	10	to	to	ADP
ftr-413	1325	11	bdhmi	bdhmi	VERB
ftr-413	1325	12	along	along	ADP
ftr-413	1325	13	with	with	ADP
ftr-413	1325	14	$	$	SYM
ftr-413	1325	15	560	560	NUM
ftr-413	1325	16	million	million	NUM
ftr-413	1325	17	dollars	dollar	NOUN
ftr-413	1325	18	in	in	ADP
ftr-413	1325	19	contingent	contingent	ADJ
ftr-413	1325	20	employee	employee	NOUN
ftr-413	1325	21	healthcare	healthcare	NOUN
ftr-413	1325	22	claims	claim	NOUN
ftr-413	1325	23	in	in	ADP
ftr-413	1325	24	exchange	exchange	NOUN
ftr-413	1325	25	for	for	ADP
ftr-413	1325	26	newly	newly	ADV
ftr-413	1325	27	issued	issue	VERB
ftr-413	1325	28	stock	stock	NOUN
ftr-413	1325	29	in	in	ADP
ftr-413	1325	30	bdhmi	bdhmi	PROPN
ftr-413	1325	31	.	.	PUNCT
ftr-413	1326	1	b	b	PROPN
ftr-413	1326	2	&	&	CCONJ
ftr-413	1326	3	d	d	PROPN
ftr-413	1326	4	sold	sell	VERB
ftr-413	1326	5	its	its	PRON
ftr-413	1326	6	stock	stock	NOUN
ftr-413	1326	7	in	in	ADP
ftr-413	1326	8	bdhmi	bdhmi	PROPN
ftr-413	1326	9	to	to	ADP
ftr-413	1326	10	an	an	DET
ftr-413	1326	11	independent	independent	ADJ
ftr-413	1326	12	third	third	ADJ
ftr-413	1326	13	-	-	PUNCT
ftr-413	1326	14	party	party	NOUN
ftr-413	1326	15	for	for	ADP
ftr-413	1326	16	$	$	SYM
ftr-413	1326	17	1	1	NUM
ftr-413	1326	18	million	million	NUM
ftr-413	1326	19	dollars	dollar	NOUN
ftr-413	1326	20	.	.	PUNCT
ftr-413	1327	1	because	because	SCONJ
ftr-413	1327	2	b	b	PROPN
ftr-413	1327	3	&	&	CCONJ
ftr-413	1327	4	d	d	PROPN
ftr-413	1327	5	believed	believe	VERB
ftr-413	1327	6	that	that	SCONJ
ftr-413	1327	7	its	its	PRON
ftr-413	1327	8	basis	basis	NOUN
ftr-413	1327	9	in	in	ADP
ftr-413	1327	10	the	the	DET
ftr-413	1327	11	bdhmi	bdhmi	PROPN
ftr-413	1327	12	stock	stock	NOUN
ftr-413	1327	13	was	be	AUX
ftr-413	1327	14	$	$	SYM
ftr-413	1327	15	561	561	NUM
ftr-413	1327	16	million	million	NUM
ftr-413	1327	17	dollars	dollar	NOUN
ftr-413	1327	18	,	,	PUNCT
ftr-413	1327	19	the	the	DET
ftr-413	1327	20	value	value	NOUN
ftr-413	1327	21	of	of	ADP
ftr-413	1327	22	the	the	DET
ftr-413	1327	23	property	property	NOUN
ftr-413	1327	24	it	it	PRON
ftr-413	1327	25	had	have	AUX
ftr-413	1327	26	transferred	transfer	VERB
ftr-413	1327	27	to	to	ADP
ftr-413	1327	28	bdhmi	bdhmi	PROPN
ftr-413	1327	29	,	,	PUNCT
ftr-413	1327	30	b	b	PROPN
ftr-413	1327	31	&	&	CCONJ
ftr-413	1327	32	d	d	PROPN
ftr-413	1327	33	claimed	claim	VERB
ftr-413	1327	34	approximately	approximately	ADV
ftr-413	1327	35	$	$	SYM
ftr-413	1327	36	560	560	NUM
ftr-413	1327	37	million	million	NUM
ftr-413	1327	38	dollars	dollar	NOUN
ftr-413	1327	39	in	in	ADP
ftr-413	1327	40	capital	capital	NOUN
ftr-413	1327	41	loss	loss	NOUN
ftr-413	1327	42	on	on	ADP
ftr-413	1327	43	the	the	DET
ftr-413	1327	44	sale	sale	NOUN
ftr-413	1327	45	,	,	PUNCT
ftr-413	1327	46	which	which	PRON
ftr-413	1327	47	it	it	PRON
ftr-413	1327	48	reported	report	VERB
ftr-413	1327	49	on	on	ADP
ftr-413	1327	50	its	its	PRON
ftr-413	1327	51	1998	1998	NUM
ftr-413	1327	52	federal	federal	ADJ
ftr-413	1327	53	tax	tax	NOUN
ftr-413	1327	54	return	return	NOUN
ftr-413	1327	55	.	.	PUNCT
ftr-413	1328	1	b	b	NOUN
ftr-413	1328	2	&	&	CCONJ
ftr-413	1328	3	d	d	PROPN
ftr-413	1328	4	applied	apply	VERB
ftr-413	1328	5	a	a	DET
ftr-413	1328	6	portion	portion	NOUN
ftr-413	1328	7	of	of	ADP
ftr-413	1328	8	the	the	DET
ftr-413	1328	9	capital	capital	NOUN
ftr-413	1328	10	loss	loss	NOUN
ftr-413	1328	11	to	to	PART
ftr-413	1328	12	offset	offset	VERB
ftr-413	1328	13	its	its	PRON
ftr-413	1328	14	capital	capital	NOUN
ftr-413	1328	15	gains	gain	NOUN
ftr-413	1328	16	from	from	ADP
ftr-413	1328	17	selling	sell	VERB
ftr-413	1328	18	the	the	DET
ftr-413	1328	19	three	three	NUM
ftr-413	1328	20	businesses	business	NOUN
ftr-413	1328	21	,	,	PUNCT
ftr-413	1328	22	and	and	CCONJ
ftr-413	1328	23	carried	carry	VERB
ftr-413	1328	24	back	back	ADV
ftr-413	1328	25	and	and	CCONJ
ftr-413	1328	26	carried	carry	VERB
ftr-413	1328	27	forward	forward	ADV
ftr-413	1328	28	the	the	DET
ftr-413	1328	29	remaining	remain	VERB
ftr-413	1328	30	capital	capital	NOUN
ftr-413	1328	31	loss	loss	NOUN
ftr-413	1328	32	to	to	PART
ftr-413	1328	33	offset	offset	VERB
ftr-413	1328	34	gains	gain	NOUN
ftr-413	1328	35	in	in	ADP
ftr-413	1328	36	prior	prior	ADJ
ftr-413	1328	37	and	and	CCONJ
ftr-413	1328	38	future	future	ADJ
ftr-413	1328	39	tax	tax	NOUN
ftr-413	1328	40	years	year	NOUN
ftr-413	1328	41	.	.	PUNCT
ftr-413	1329	1	(	(	PUNCT
ftr-413	1329	2	citations	citation	NOUN
ftr-413	1329	3	omitted	omit	VERB
ftr-413	1329	4	)	)	PUNCT
ftr-413	1329	5	!	!	PUNCT
ftr-413	1330	1	the	the	DET
ftr-413	1330	2	court	court	NOUN
ftr-413	1330	3	went	go	VERB
ftr-413	1330	4	on	on	ADP
ftr-413	1330	5	to	to	PART
ftr-413	1330	6	analyze	analyze	VERB
ftr-413	1330	7	and	and	CCONJ
ftr-413	1330	8	conclude	conclude	VERB
ftr-413	1330	9	that	that	SCONJ
ftr-413	1330	10	§	§	PROPN
ftr-413	1330	11	§	§	ADJ
ftr-413	1330	12	357(c)(3	357(c)(3	NUM
ftr-413	1330	13	)	)	PUNCT
ftr-413	1330	14	and	and	CCONJ
ftr-413	1330	15	358(d	358(d	NUM
ftr-413	1330	16	)	)	PUNCT
ftr-413	1330	17	applied	apply	VERB
ftr-413	1330	18	so	so	SCONJ
ftr-413	1330	19	the	the	DET
ftr-413	1330	20	basis	basis	NOUN
ftr-413	1330	21	of	of	ADP
ftr-413	1330	22	the	the	DET
ftr-413	1330	23	subsidiary	subsidiary	NOUN
ftr-413	1330	24	’s	’s	PART
ftr-413	1330	25	stock	stock	NOUN
ftr-413	1330	26	is	be	AUX
ftr-413	1330	27	not	not	PART
ftr-413	1330	28	reduced	reduce	VERB
ftr-413	1330	29	by	by	ADP
ftr-413	1330	30	the	the	DET
ftr-413	1330	31	amount	amount	NOUN
ftr-413	1330	32	of	of	ADP
ftr-413	1330	33	the	the	DET
ftr-413	1330	34	contingent	contingent	ADJ
ftr-413	1330	35	employee	employee	NOUN
ftr-413	1330	36	healthcare	healthcare	NOUN
ftr-413	1330	37	claims	claim	VERB
ftr-413	1330	38	.	.	PUNCT
ftr-413	1331	1	it	it	PRON
ftr-413	1331	2	rejected	reject	VERB
ftr-413	1331	3	the	the	DET
ftr-413	1331	4	irs	irs	PROPN
ftr-413	1331	5	contention	contention	NOUN
ftr-413	1331	6	that	that	SCONJ
ftr-413	1331	7	the	the	DET
ftr-413	1331	8	claims	claim	NOUN
ftr-413	1331	9	had	have	AUX
ftr-413	1331	10	to	to	PART
ftr-413	1331	11	be	be	AUX
ftr-413	1331	12	deductible	deductible	ADJ
ftr-413	1331	13	by	by	ADP
ftr-413	1331	14	the	the	DET
ftr-413	1331	15	transferee	transferee	NOUN
ftr-413	1332	1	[	[	X
ftr-413	1332	2	the	the	DET
ftr-413	1332	3	subsidiary	subsidiary	NOUN
ftr-413	1332	4	]	]	PUNCT
ftr-413	1332	5	,	,	PUNCT
ftr-413	1332	6	and	and	CCONJ
ftr-413	1332	7	held	hold	VERB
ftr-413	1332	8	that	that	SCONJ
ftr-413	1332	9	(	(	PUNCT
ftr-413	1332	10	based	base	VERB
ftr-413	1332	11	upon	upon	SCONJ
ftr-413	1332	12	the	the	DET
ftr-413	1332	13	1978	1978	NUM
ftr-413	1332	14	legislative	legislative	ADJ
ftr-413	1332	15	history	history	NOUN
ftr-413	1332	16	to	to	ADP
ftr-413	1332	17	§	§	PROPN
ftr-413	1332	18	357(c)(3	357(c)(3	NUM
ftr-413	1332	19	)	)	PUNCT
ftr-413	1332	20	)	)	PUNCT
ftr-413	1332	21	the	the	DET
ftr-413	1332	22	only	only	ADJ
ftr-413	1332	23	requirement	requirement	NOUN
ftr-413	1332	24	is	be	AUX
ftr-413	1332	25	that	that	SCONJ
ftr-413	1332	26	the	the	DET
ftr-413	1332	27	claims	claim	NOUN
ftr-413	1332	28	must	must	AUX
ftr-413	1332	29	be	be	AUX
ftr-413	1332	30	deductible	deductible	ADJ
ftr-413	1332	31	by	by	ADP
ftr-413	1332	32	taxpayer	taxpayer	NOUN
ftr-413	1332	33	[	[	X
ftr-413	1332	34	the	the	DET
ftr-413	1332	35	transferor	transferor	NOUN
ftr-413	1332	36	corporation	corporation	NOUN
ftr-413	1332	37	]	]	PUNCT
ftr-413	1332	38	.	.	PUNCT
ftr-413	1332	39	!	!	PUNCT
ftr-413	1333	1	section	section	NOUN
ftr-413	1333	2	358(h	358(h	PROPN
ftr-413	1333	3	)	)	PUNCT
ftr-413	1333	4	,	,	PUNCT
ftr-413	1333	5	added	add	VERB
ftr-413	1333	6	in	in	ADP
ftr-413	1333	7	2000	2000	NUM
ftr-413	1333	8	and	and	CCONJ
ftr-413	1333	9	amended	amend	VERB
ftr-413	1333	10	in	in	ADP
ftr-413	1333	11	2002	2002	NUM
ftr-413	1333	12	,	,	PUNCT
ftr-413	1333	13	would	would	AUX
ftr-413	1333	14	preclude	preclude	VERB
ftr-413	1333	15	this	this	DET
ftr-413	1333	16	result	result	NOUN
ftr-413	1333	17	for	for	ADP
ftr-413	1333	18	assumptions	assumption	NOUN
ftr-413	1333	19	of	of	ADP
ftr-413	1333	20	liability	liability	NOUN
ftr-413	1333	21	after	after	ADP
ftr-413	1333	22	its	its	PRON
ftr-413	1333	23	10/18/99	10/18/99	NUM
ftr-413	1333	24	effective	effective	ADJ
ftr-413	1333	25	date	date	NOUN
ftr-413	1333	26	.	.	PUNCT
ftr-413	1334	1	4	4	X
ftr-413	1334	2	.	.	X
ftr-413	1334	3	a	a	DET
ftr-413	1334	4	second	second	ADJ
ftr-413	1334	5	taxpayer	taxpayer	NOUN
ftr-413	1334	6	victory	victory	NOUN
ftr-413	1334	7	in	in	ADP
ftr-413	1334	8	a	a	DET
ftr-413	1334	9	listed	list	VERB
ftr-413	1334	10	contingent	contingent	NOUN
ftr-413	1334	11	liability	liability	NOUN
ftr-413	1334	12	transaction	transaction	NOUN
ftr-413	1334	13	.	.	PUNCT
ftr-413	1335	1	coltec	coltec	ADJ
ftr-413	1335	2	industries	industry	NOUN
ftr-413	1335	3	,	,	PUNCT
ftr-413	1335	4	inc	inc	PROPN
ftr-413	1335	5	.	.	PROPN
ftr-413	1335	6	w.	w.	PROPN
ftr-413	1335	7	united	united	PROPN
ftr-413	1335	8	states	states	PROPN
ftr-413	1335	9	,	,	PUNCT
ftr-413	1335	10	62	62	NUM
ftr-413	1335	11	fed	feed	VERB
ftr-413	1335	12	.	.	PUNCT
ftr-413	1336	1	cl	cl	NOUN
ftr-413	1336	2	.	.	PUNCT
ftr-413	1337	1	716	716	NUM
ftr-413	1337	2	(	(	PUNCT
ftr-413	1337	3	fed	feed	VERB
ftr-413	1337	4	.	.	PUNCT
ftr-413	1337	5	cl	cl	NOUN
ftr-413	1337	6	.	.	PUNCT
ftr-413	1338	1	10/29/04	10/29/04	NUM
ftr-413	1338	2	)	)	PUNCT
ftr-413	1338	3	.	.	PUNCT
ftr-413	1339	1	taxpayer	taxpayer	NOUN
ftr-413	1339	2	transferred	transfer	VERB
ftr-413	1339	3	its	its	PRON
ftr-413	1339	4	asbestos	asbestos	NOUN
ftr-413	1339	5	liabilities	liability	NOUN
ftr-413	1339	6	to	to	ADP
ftr-413	1339	7	an	an	DET
ftr-413	1339	8	asbestos	asbestos	NOUN
ftr-413	1339	9	case	case	NOUN
ftr-413	1339	10	management	management	NOUN
ftr-413	1339	11	entity	entity	NOUN
ftr-413	1339	12	[	[	X
ftr-413	1339	13	“	"	PUNCT
ftr-413	1339	14	garrison	garrison	NOUN
ftr-413	1339	15	”	"	PUNCT
ftr-413	1339	16	]	]	PUNCT
ftr-413	1339	17	,	,	PUNCT
ftr-413	1339	18	which	which	PRON
ftr-413	1339	19	was	be	AUX
ftr-413	1339	20	an	an	DET
ftr-413	1339	21	existing	exist	VERB
ftr-413	1339	22	shell	shell	NOUN
ftr-413	1339	23	subsidiary	subsidiary	NOUN
ftr-413	1339	24	that	that	PRON
ftr-413	1339	25	had	have	VERB
ftr-413	1339	26	no	no	DET
ftr-413	1339	27	assets	asset	NOUN
ftr-413	1339	28	,	,	PUNCT
ftr-413	1339	29	together	together	ADV
ftr-413	1339	30	with	with	ADP
ftr-413	1339	31	a	a	DET
ftr-413	1339	32	related	relate	VERB
ftr-413	1339	33	party	party	NOUN
ftr-413	1339	34	note	note	NOUN
ftr-413	1339	35	for	for	ADP
ftr-413	1339	36	$	$	SYM
ftr-413	1339	37	375	375	NUM
ftr-413	1339	38	million	million	NUM
ftr-413	1339	39	and	and	CCONJ
ftr-413	1339	40	some	some	DET
ftr-413	1339	41	other	other	ADJ
ftr-413	1339	42	miscellaneous	miscellaneous	ADJ
ftr-413	1339	43	assets	asset	NOUN
ftr-413	1339	44	.	.	PUNCT
ftr-413	1340	1	it	it	PRON
ftr-413	1340	2	sold	sell	VERB
ftr-413	1340	3	about	about	ADV
ftr-413	1340	4	6.67	6.67	NUM
ftr-413	1340	5	percent	percent	NOUN
ftr-413	1340	6	of	of	ADP
ftr-413	1340	7	the	the	DET
ftr-413	1340	8	garrison	garrison	NOUN
ftr-413	1340	9	stock	stock	NOUN
ftr-413	1340	10	to	to	ADP
ftr-413	1340	11	two	two	NUM
ftr-413	1340	12	banks	bank	NOUN
ftr-413	1340	13	for	for	ADP
ftr-413	1340	14	a	a	DET
ftr-413	1340	15	total	total	NOUN
ftr-413	1340	16	of	of	ADP
ftr-413	1340	17	$	$	SYM
ftr-413	1340	18	500,000	500,000	NUM
ftr-413	1340	19	and	and	CCONJ
ftr-413	1340	20	reported	report	VERB
ftr-413	1340	21	a	a	DET
ftr-413	1340	22	multimillion	multimillion	NUM
ftr-413	1340	23	dollar	dollar	NOUN
ftr-413	1340	24	loss	loss	NOUN
ftr-413	1340	25	that	that	PRON
ftr-413	1340	26	saved	save	VERB
ftr-413	1340	27	it	it	PRON
ftr-413	1340	28	over	over	ADP
ftr-413	1340	29	$	$	SYM
ftr-413	1340	30	82	82	NUM
ftr-413	1340	31	million	million	NUM
ftr-413	1340	32	in	in	ADP
ftr-413	1340	33	taxes	taxis	NOUN
ftr-413	1340	34	.	.	PUNCT
ftr-413	1341	1	judge	judge	PROPN
ftr-413	1341	2	susan	susan	PROPN
ftr-413	1341	3	g.	g.	PROPN
ftr-413	1341	4	braden	braden	PROPN
ftr-413	1341	5	found	find	VERB
ftr-413	1341	6	that	that	SCONJ
ftr-413	1341	7	this	this	DET
ftr-413	1341	8	transaction	transaction	NOUN
ftr-413	1341	9	satisfied	satisfy	VERB
ftr-413	1341	10	all	all	DET
ftr-413	1341	11	the	the	DET
ftr-413	1341	12	requirements	requirement	NOUN
ftr-413	1341	13	of	of	ADP
ftr-413	1341	14	existing	exist	VERB
ftr-413	1341	15	law	law	NOUN
ftr-413	1341	16	.	.	PUNCT
ftr-413	1341	17	!	!	PUNCT
ftr-413	1342	1	judge	judge	PROPN
ftr-413	1342	2	braden	braden	PROPN
ftr-413	1342	3	rejected	reject	VERB
ftr-413	1342	4	the	the	DET
ftr-413	1342	5	concept	concept	NOUN
ftr-413	1342	6	of	of	ADP
ftr-413	1342	7	a	a	DET
ftr-413	1342	8	court	court	NOUN
ftr-413	1342	9	applying	apply	VERB
ftr-413	1342	10	the	the	DET
ftr-413	1342	11	economic	economic	ADJ
ftr-413	1342	12	substance	substance	NOUN
ftr-413	1342	13	doctrine	doctrine	NOUN
ftr-413	1342	14	to	to	ADP
ftr-413	1342	15	tax	tax	NOUN
ftr-413	1342	16	cases	case	NOUN
ftr-413	1342	17	on	on	ADP
ftr-413	1342	18	the	the	DET
ftr-413	1342	19	ground	ground	NOUN
ftr-413	1342	20	that	that	SCONJ
ftr-413	1342	21	2005	2005	NUM
ftr-413	1342	22	]	]	PUNCT
ftr-413	1342	23	recent	recent	ADJ
ftr-413	1342	24	developments	development	NOUN
ftr-413	1342	25	in	in	ADP
ftr-413	1342	26	federal	federal	ADJ
ftr-413	1342	27	income	income	NOUN
ftr-413	1342	28	taxation	taxation	NOUN
ftr-413	1342	29	103	103	NUM
ftr-413	1342	30	under	under	ADP
ftr-413	1342	31	our	our	PRON
ftr-413	1342	32	time	time	NOUN
ftr-413	1342	33	-	-	PUNCT
ftr-413	1342	34	tested	test	VERB
ftr-413	1342	35	system	system	NOUN
ftr-413	1342	36	of	of	ADP
ftr-413	1342	37	separation	separation	NOUN
ftr-413	1342	38	of	of	ADP
ftr-413	1342	39	powers	power	NOUN
ftr-413	1342	40	,	,	PUNCT
ftr-413	1342	41	it	it	PRON
ftr-413	1342	42	is	be	AUX
ftr-413	1342	43	congress	congress	PROPN
ftr-413	1342	44	,	,	PUNCT
ftr-413	1342	45	not	not	PART
ftr-413	1342	46	the	the	DET
ftr-413	1342	47	court	court	NOUN
ftr-413	1342	48	,	,	PUNCT
ftr-413	1342	49	that	that	PRON
ftr-413	1342	50	should	should	AUX
ftr-413	1342	51	determine	determine	VERB
ftr-413	1342	52	how	how	SCONJ
ftr-413	1342	53	the	the	DET
ftr-413	1342	54	federal	federal	ADJ
ftr-413	1342	55	tax	tax	NOUN
ftr-413	1342	56	laws	law	NOUN
ftr-413	1342	57	should	should	AUX
ftr-413	1342	58	be	be	AUX
ftr-413	1342	59	used	use	VERB
ftr-413	1342	60	to	to	PART
ftr-413	1342	61	promote	promote	VERB
ftr-413	1342	62	economic	economic	ADJ
ftr-413	1342	63	welfare	welfare	NOUN
ftr-413	1342	64	.	.	PUNCT
ftr-413	1342	65	.	.	PUNCT
ftr-413	1342	66	.	.	PUNCT
ftr-413	1342	67	.	.	PUNCT
ftr-413	1342	68	.	.	PUNCT
ftr-413	1343	1	accordingly	accordingly	ADV
ftr-413	1343	2	,	,	PUNCT
ftr-413	1343	3	the	the	DET
ftr-413	1343	4	court	court	NOUN
ftr-413	1343	5	has	have	AUX
ftr-413	1343	6	determined	determine	VERB
ftr-413	1343	7	that	that	SCONJ
ftr-413	1343	8	where	where	SCONJ
ftr-413	1343	9	a	a	DET
ftr-413	1343	10	taxpayer	taxpayer	NOUN
ftr-413	1343	11	has	have	AUX
ftr-413	1343	12	satisfied	satisfy	VERB
ftr-413	1343	13	all	all	DET
ftr-413	1343	14	statutory	statutory	ADJ
ftr-413	1343	15	requirements	requirement	NOUN
ftr-413	1343	16	established	establish	VERB
ftr-413	1343	17	by	by	ADP
ftr-413	1343	18	congress	congress	PROPN
ftr-413	1343	19	,	,	PUNCT
ftr-413	1343	20	as	as	SCONJ
ftr-413	1343	21	coltec	coltec	ADJ
ftr-413	1343	22	did	do	VERB
ftr-413	1343	23	in	in	ADP
ftr-413	1343	24	this	this	DET
ftr-413	1343	25	case	case	NOUN
ftr-413	1343	26	,	,	PUNCT
ftr-413	1343	27	the	the	DET
ftr-413	1343	28	use	use	NOUN
ftr-413	1343	29	of	of	ADP
ftr-413	1343	30	the	the	DET
ftr-413	1343	31	“	"	PUNCT
ftr-413	1343	32	economic	economic	ADJ
ftr-413	1343	33	substance	substance	NOUN
ftr-413	1343	34	”	"	PUNCT
ftr-413	1343	35	doctrine	doctrine	NOUN
ftr-413	1343	36	to	to	PART
ftr-413	1343	37	trump	trump	VERB
ftr-413	1343	38	“	"	PUNCT
ftr-413	1343	39	mere	mere	ADJ
ftr-413	1343	40	compliance	compliance	NOUN
ftr-413	1343	41	with	with	ADP
ftr-413	1343	42	the	the	DET
ftr-413	1343	43	code	code	NOUN
ftr-413	1343	44	”	"	PUNCT
ftr-413	1343	45	would	would	AUX
ftr-413	1343	46	violate	violate	VERB
ftr-413	1343	47	the	the	DET
ftr-413	1343	48	separation	separation	NOUN
ftr-413	1343	49	of	of	ADP
ftr-413	1343	50	powers	power	NOUN
ftr-413	1343	51	.	.	PUNCT
ftr-413	1344	1	5	5	X
ftr-413	1344	2	.	.	X
ftr-413	1344	3	the	the	DET
ftr-413	1344	4	third	third	ADJ
ftr-413	1344	5	taxpayer	taxpayer	NOUN
ftr-413	1344	6	victory	victory	NOUN
ftr-413	1344	7	in	in	ADP
ftr-413	1344	8	13	13	NUM
ftr-413	1344	9	days	day	NOUN
ftr-413	1344	10	,	,	PUNCT
ftr-413	1344	11	in	in	ADP
ftr-413	1344	12	a	a	DET
ftr-413	1344	13	self	self	NOUN
ftr-413	1344	14	-	-	PUNCT
ftr-413	1344	15	liquidating	liquidate	VERB
ftr-413	1344	16	partnership	partnership	NOUN
ftr-413	1344	17	note	note	NOUN
ftr-413	1344	18	transaction	transaction	NOUN
ftr-413	1344	19	in	in	ADP
ftr-413	1344	20	which	which	PRON
ftr-413	1344	21	the	the	DET
ftr-413	1344	22	lion	lion	NOUN
ftr-413	1344	23	’s	’s	PART
ftr-413	1344	24	share	share	NOUN
ftr-413	1344	25	of	of	ADP
ftr-413	1344	26	income	income	NOUN
ftr-413	1344	27	was	be	AUX
ftr-413	1344	28	allocated	allocate	VERB
ftr-413	1344	29	to	to	ADP
ftr-413	1344	30	a	a	DET
ftr-413	1344	31	tax	tax	NOUN
ftr-413	1344	32	-	-	PUNCT
ftr-413	1344	33	indifferent	indifferent	ADJ
ftr-413	1344	34	party	party	NOUN
ftr-413	1344	35	.	.	PUNCT
ftr-413	1345	1	so	so	ADV
ftr-413	1345	2	far	far	ADV
ftr-413	1345	3	,	,	PUNCT
ftr-413	1345	4	this	this	DET
ftr-413	1345	5	lease	lease	NOUN
ftr-413	1345	6	stripping	strip	VERB
ftr-413	1345	7	transaction	transaction	NOUN
ftr-413	1345	8	works	work	VERB
ftr-413	1345	9	for	for	ADP
ftr-413	1345	10	a	a	DET
ftr-413	1345	11	burned	burn	VERB
ftr-413	1345	12	-	-	PUNCT
ftr-413	1345	13	out	out	ADP
ftr-413	1345	14	tax	tax	NOUN
ftr-413	1345	15	shelter	shelter	NOUN
ftr-413	1345	16	.	.	PUNCT
ftr-413	1346	1	tifd	tifd	PROPN
ftr-413	1346	2	iii	iii	NUM
ftr-413	1346	3	-	-	PUNCT
ftr-413	1346	4	e	e	PROPN
ftr-413	1346	5	,	,	PUNCT
ftr-413	1346	6	inc	inc	PROPN
ftr-413	1346	7	.	.	PROPN
ftr-413	1347	1	v.	v.	PROPN
ftr-413	1347	2	united	united	PROPN
ftr-413	1347	3	states	states	PROPN
ftr-413	1347	4	,	,	PUNCT
ftr-413	1347	5	342	342	NUM
ftr-413	1347	6	f.	f.	PROPN
ftr-413	1347	7	supp	supp	PROPN
ftr-413	1347	8	.	.	PUNCT
ftr-413	1348	1	2d	2d	PROPN
ftr-413	1348	2	94	94	NUM
ftr-413	1348	3	(	(	PUNCT
ftr-413	1348	4	d.	d.	PROPN
ftr-413	1348	5	conn	conn	PROPN
ftr-413	1348	6	.	.	PROPN
ftr-413	1348	7	11/1/04	11/1/04	NUM
ftr-413	1348	8	)	)	PUNCT
ftr-413	1348	9	.	.	PUNCT
ftr-413	1349	1	the	the	DET
ftr-413	1349	2	court	court	NOUN
ftr-413	1349	3	found	find	VERB
ftr-413	1349	4	that	that	SCONJ
ftr-413	1349	5	the	the	DET
ftr-413	1349	6	creation	creation	NOUN
ftr-413	1349	7	of	of	ADP
ftr-413	1349	8	castle	castle	PROPN
ftr-413	1349	9	harbour	harbour	NOUN
ftr-413	1349	10	,	,	PUNCT
ftr-413	1349	11	a	a	DET
ftr-413	1349	12	nevada	nevada	PROPN
ftr-413	1349	13	llc	llc	PROPN
ftr-413	1349	14	,	,	PUNCT
ftr-413	1349	15	by	by	ADP
ftr-413	1349	16	general	general	PROPN
ftr-413	1349	17	electric	electric	PROPN
ftr-413	1349	18	capital	capital	PROPN
ftr-413	1349	19	corp	corp	PROPN
ftr-413	1349	20	.	.	PROPN
ftr-413	1349	21	subsidiaries	subsidiary	NOUN
ftr-413	1349	22	was	be	AUX
ftr-413	1349	23	not	not	PART
ftr-413	1349	24	designed	design	VERB
ftr-413	1349	25	solely	solely	ADV
ftr-413	1349	26	to	to	PART
ftr-413	1349	27	avoid	avoid	VERB
ftr-413	1349	28	taxes	taxis	NOUN
ftr-413	1349	29	,	,	PUNCT
ftr-413	1349	30	but	but	CCONJ
ftr-413	1349	31	to	to	PART
ftr-413	1349	32	spread	spread	VERB
ftr-413	1349	33	the	the	DET
ftr-413	1349	34	risk	risk	NOUN
ftr-413	1349	35	of	of	ADP
ftr-413	1349	36	their	their	PRON
ftr-413	1349	37	investment	investment	NOUN
ftr-413	1349	38	in	in	ADP
ftr-413	1349	39	fullydepreciated	fullydepreciated	ADJ
ftr-413	1349	40	commercial	commercial	ADJ
ftr-413	1349	41	airplanes	airplane	NOUN
ftr-413	1349	42	used	use	VERB
ftr-413	1349	43	in	in	ADP
ftr-413	1349	44	their	their	PRON
ftr-413	1349	45	leasing	leasing	NOUN
ftr-413	1349	46	operations	operation	NOUN
ftr-413	1349	47	.	.	PUNCT
ftr-413	1350	1	gecc	gecc	NOUN
ftr-413	1350	2	subsidiaries	subsidiary	NOUN
ftr-413	1350	3	put	put	VERB
ftr-413	1350	4	the	the	DET
ftr-413	1350	5	following	follow	VERB
ftr-413	1350	6	assets	asset	NOUN
ftr-413	1350	7	into	into	ADP
ftr-413	1350	8	castle	castle	PROPN
ftr-413	1350	9	harbor	harbor	PROPN
ftr-413	1350	10	:	:	PUNCT
ftr-413	1350	11	$	$	SYM
ftr-413	1350	12	530	530	NUM
ftr-413	1350	13	million	million	NUM
ftr-413	1350	14	worth	worth	NOUN
ftr-413	1350	15	of	of	ADP
ftr-413	1350	16	fully	fully	ADV
ftr-413	1350	17	-	-	PUNCT
ftr-413	1350	18	depreciated	depreciate	VERB
ftr-413	1350	19	aircraft	aircraft	NOUN
ftr-413	1350	20	subject	subject	ADJ
ftr-413	1350	21	to	to	ADP
ftr-413	1350	22	a	a	DET
ftr-413	1350	23	$	$	SYM
ftr-413	1350	24	258	258	NUM
ftr-413	1350	25	million	million	NUM
ftr-413	1350	26	non	non	ADJ
ftr-413	1350	27	-	-	ADJ
ftr-413	1350	28	recourse	recourse	ADJ
ftr-413	1350	29	debt	debt	NOUN
ftr-413	1350	30	,	,	PUNCT
ftr-413	1350	31	$	$	SYM
ftr-413	1350	32	22	22	NUM
ftr-413	1350	33	million	million	NUM
ftr-413	1350	34	of	of	ADP
ftr-413	1350	35	rents	rent	NOUN
ftr-413	1350	36	receivable	receivable	ADJ
ftr-413	1350	37	,	,	PUNCT
ftr-413	1350	38	$	$	SYM
ftr-413	1350	39	296	296	NUM
ftr-413	1350	40	million	million	NUM
ftr-413	1350	41	of	of	ADP
ftr-413	1350	42	cash	cash	NOUN
ftr-413	1350	43	,	,	PUNCT
ftr-413	1350	44	and	and	CCONJ
ftr-413	1350	45	all	all	DET
ftr-413	1350	46	the	the	DET
ftr-413	1350	47	stock	stock	NOUN
ftr-413	1350	48	of	of	ADP
ftr-413	1350	49	another	another	DET
ftr-413	1350	50	gecc	gecc	NOUN
ftr-413	1350	51	subsidiary	subsidiary	NOUN
ftr-413	1350	52	that	that	PRON
ftr-413	1350	53	had	have	VERB
ftr-413	1350	54	a	a	DET
ftr-413	1350	55	value	value	NOUN
ftr-413	1350	56	of	of	ADP
ftr-413	1350	57	$	$	SYM
ftr-413	1350	58	0	0	NUM
ftr-413	1350	59	.	.	PUNCT
ftr-413	1351	1	two	two	NUM
ftr-413	1351	2	tax	tax	NOUN
ftr-413	1351	3	-	-	PUNCT
ftr-413	1351	4	indifferent	indifferent	ADJ
ftr-413	1351	5	dutch	dutch	ADJ
ftr-413	1351	6	banks	bank	NOUN
ftr-413	1351	7	invested	invest	VERB
ftr-413	1351	8	$	$	SYM
ftr-413	1351	9	117.5	117.5	NUM
ftr-413	1351	10	million	million	NUM
ftr-413	1351	11	in	in	ADP
ftr-413	1351	12	castle	castle	ADJ
ftr-413	1351	13	harbour	harbour	NOUN
ftr-413	1351	14	under	under	ADP
ftr-413	1351	15	the	the	DET
ftr-413	1351	16	llc	llc	PROPN
ftr-413	1351	17	agreement	agreement	NOUN
ftr-413	1351	18	,	,	PUNCT
ftr-413	1351	19	the	the	DET
ftr-413	1351	20	taxindifferent	taxindifferent	NOUN
ftr-413	1351	21	partner	partner	NOUN
ftr-413	1351	22	was	be	AUX
ftr-413	1351	23	allocated	allocate	VERB
ftr-413	1351	24	98	98	NUM
ftr-413	1351	25	percent	percent	NOUN
ftr-413	1351	26	of	of	ADP
ftr-413	1351	27	the	the	DET
ftr-413	1351	28	book	book	NOUN
ftr-413	1351	29	income	income	NOUN
ftr-413	1351	30	and	and	CCONJ
ftr-413	1351	31	98	98	NUM
ftr-413	1351	32	percent	percent	NOUN
ftr-413	1351	33	of	of	ADP
ftr-413	1351	34	the	the	DET
ftr-413	1351	35	tax	tax	NOUN
ftr-413	1351	36	income	income	NOUN
ftr-413	1351	37	.	.	PUNCT
ftr-413	1351	38	!	!	PUNCT
ftr-413	1352	1	the	the	DET
ftr-413	1352	2	book	book	NOUN
ftr-413	1352	3	income	income	NOUN
ftr-413	1352	4	was	be	AUX
ftr-413	1352	5	net	net	ADJ
ftr-413	1352	6	of	of	ADP
ftr-413	1352	7	depreciation	depreciation	NOUN
ftr-413	1352	8	and	and	CCONJ
ftr-413	1352	9	the	the	DET
ftr-413	1352	10	tax	tax	NOUN
ftr-413	1352	11	income	income	NOUN
ftr-413	1352	12	did	do	AUX
ftr-413	1352	13	not	not	PART
ftr-413	1352	14	take	take	VERB
ftr-413	1352	15	depreciation	depreciation	NOUN
ftr-413	1352	16	into	into	ADP
ftr-413	1352	17	account	account	NOUN
ftr-413	1352	18	[	[	X
ftr-413	1352	19	because	because	SCONJ
ftr-413	1352	20	the	the	DET
ftr-413	1352	21	airplanes	airplane	NOUN
ftr-413	1352	22	were	be	AUX
ftr-413	1352	23	fully	fully	ADV
ftr-413	1352	24	depreciated	depreciate	VERB
ftr-413	1352	25	]	]	PUNCT
ftr-413	1352	26	.	.	PUNCT
ftr-413	1353	1	depreciation	depreciation	NOUN
ftr-413	1353	2	deductions	deduction	NOUN
ftr-413	1353	3	for	for	ADP
ftr-413	1353	4	book	book	NOUN
ftr-413	1353	5	purposes	purpose	NOUN
ftr-413	1353	6	were	be	AUX
ftr-413	1353	7	on	on	ADP
ftr-413	1353	8	the	the	DET
ftr-413	1353	9	order	order	NOUN
ftr-413	1353	10	of	of	ADP
ftr-413	1353	11	60	60	NUM
ftr-413	1353	12	percent	percent	NOUN
ftr-413	1353	13	of	of	ADP
ftr-413	1353	14	the	the	DET
ftr-413	1353	15	rental	rental	ADJ
ftr-413	1353	16	income	income	NOUN
ftr-413	1353	17	for	for	ADP
ftr-413	1353	18	any	any	DET
ftr-413	1353	19	given	give	VERB
ftr-413	1353	20	year	year	NOUN
ftr-413	1353	21	.	.	PUNCT
ftr-413	1353	22	!	!	PUNCT
ftr-413	1354	1	scheduled	schedule	VERB
ftr-413	1354	2	distributions	distribution	NOUN
ftr-413	1354	3	in	in	ADP
ftr-413	1354	4	excess	excess	NOUN
ftr-413	1354	5	of	of	ADP
ftr-413	1354	6	book	book	NOUN
ftr-413	1354	7	income	income	NOUN
ftr-413	1354	8	would	would	AUX
ftr-413	1354	9	have	have	AUX
ftr-413	1354	10	resulted	result	VERB
ftr-413	1354	11	in	in	ADP
ftr-413	1354	12	the	the	DET
ftr-413	1354	13	liquidation	liquidation	NOUN
ftr-413	1354	14	of	of	ADP
ftr-413	1354	15	the	the	DET
ftr-413	1354	16	investment	investment	NOUN
ftr-413	1354	17	of	of	ADP
ftr-413	1354	18	the	the	DET
ftr-413	1354	19	dutch	dutch	ADJ
ftr-413	1354	20	banks	bank	NOUN
ftr-413	1354	21	in	in	ADP
ftr-413	1354	22	eight	eight	NUM
ftr-413	1354	23	years	year	NOUN
ftr-413	1354	24	,	,	PUNCT
ftr-413	1354	25	with	with	ADP
ftr-413	1354	26	the	the	DET
ftr-413	1354	27	dutch	dutch	ADJ
ftr-413	1354	28	banks	bank	NOUN
ftr-413	1354	29	receiving	receive	VERB
ftr-413	1354	30	a	a	DET
ftr-413	1354	31	return	return	NOUN
ftr-413	1354	32	of	of	ADP
ftr-413	1354	33	approximately	approximately	ADV
ftr-413	1354	34	nine	nine	NUM
ftr-413	1354	35	percent	percent	NOUN
ftr-413	1354	36	,	,	PUNCT
ftr-413	1354	37	with	with	ADP
ftr-413	1354	38	some	some	DET
ftr-413	1354	39	“	"	PUNCT
ftr-413	1354	40	economically	economically	ADV
ftr-413	1354	41	substantial	substantial	ADJ
ftr-413	1354	42	”	"	PUNCT
ftr-413	1354	43	upside	upside	NOUN
ftr-413	1354	44	and	and	CCONJ
ftr-413	1354	45	some	some	DET
ftr-413	1354	46	downside	downside	ADJ
ftr-413	1354	47	risk	risk	NOUN
ftr-413	1354	48	.	.	PUNCT
ftr-413	1355	1	castle	castle	PROPN
ftr-413	1355	2	harbour	harbour	PROPN
ftr-413	1355	3	was	be	AUX
ftr-413	1355	4	terminated	terminate	VERB
ftr-413	1355	5	after	after	ADP
ftr-413	1355	6	five	five	NUM
ftr-413	1355	7	years	year	NOUN
ftr-413	1355	8	because	because	SCONJ
ftr-413	1355	9	of	of	ADP
ftr-413	1355	10	a	a	DET
ftr-413	1355	11	threatened	threaten	VERB
ftr-413	1355	12	change	change	NOUN
ftr-413	1355	13	in	in	ADP
ftr-413	1355	14	u.s	u.s	PROPN
ftr-413	1355	15	.	.	PROPN
ftr-413	1355	16	tax	tax	NOUN
ftr-413	1355	17	law	law	NOUN
ftr-413	1355	18	,	,	PUNCT
ftr-413	1355	19	but	but	CCONJ
ftr-413	1355	20	during	during	ADP
ftr-413	1355	21	that	that	DET
ftr-413	1355	22	period	period	NOUN
ftr-413	1355	23	about	about	ADP
ftr-413	1355	24	$	$	SYM
ftr-413	1355	25	310	310	NUM
ftr-413	1355	26	million	million	NUM
ftr-413	1355	27	of	of	ADP
ftr-413	1355	28	income	income	NOUN
ftr-413	1355	29	was	be	AUX
ftr-413	1355	30	shifted	shift	VERB
ftr-413	1355	31	to	to	ADP
ftr-413	1355	32	the	the	DET
ftr-413	1355	33	dutch	dutch	ADJ
ftr-413	1355	34	banks	bank	NOUN
ftr-413	1355	35	for	for	ADP
ftr-413	1355	36	a	a	DET
ftr-413	1355	37	tax	tax	NOUN
ftr-413	1355	38	saving	saving	NOUN
ftr-413	1355	39	to	to	ADP
ftr-413	1355	40	the	the	DET
ftr-413	1355	41	gecc	gecc	NOUN
ftr-413	1355	42	subsidiaries	subsidiary	NOUN
ftr-413	1355	43	of	of	ADP
ftr-413	1355	44	about	about	ADV
ftr-413	1355	45	$	$	SYM
ftr-413	1355	46	62	62	NUM
ftr-413	1355	47	million	million	NUM
ftr-413	1355	48	.	.	PUNCT
ftr-413	1355	49	!	!	PUNCT
ftr-413	1356	1	query	query	VERB
ftr-413	1356	2	whether	whether	SCONJ
ftr-413	1356	3	§	§	PROPN
ftr-413	1356	4	704(b	704(b	PROPN
ftr-413	1356	5	)	)	PUNCT
ftr-413	1356	6	was	be	AUX
ftr-413	1356	7	properly	properly	ADV
ftr-413	1356	8	applied	apply	VERB
ftr-413	1356	9	to	to	ADP
ftr-413	1356	10	this	this	DET
ftr-413	1356	11	transaction	transaction	NOUN
ftr-413	1356	12	?	?	PUNCT
ftr-413	1356	13	!	!	PUNCT
ftr-413	1357	1	this	this	PRON
ftr-413	1357	2	appears	appear	VERB
ftr-413	1357	3	to	to	PART
ftr-413	1357	4	be	be	AUX
ftr-413	1357	5	a	a	DET
ftr-413	1357	6	lease	lease	NOUN
ftr-413	1357	7	-	-	PUNCT
ftr-413	1357	8	stripping	strip	VERB
ftr-413	1357	9	transaction	transaction	NOUN
ftr-413	1357	10	in	in	ADP
ftr-413	1357	11	which	which	PRON
ftr-413	1357	12	the	the	DET
ftr-413	1357	13	income	income	NOUN
ftr-413	1357	14	from	from	ADP
ftr-413	1357	15	the	the	DET
ftr-413	1357	16	lease	lease	NOUN
ftr-413	1357	17	was	be	AUX
ftr-413	1357	18	assigned	assign	VERB
ftr-413	1357	19	to	to	ADP
ftr-413	1357	20	foreign	foreign	ADJ
ftr-413	1357	21	entities	entity	NOUN
ftr-413	1357	22	while	while	SCONJ
ftr-413	1357	23	the	the	DET
ftr-413	1357	24	benefits	benefit	NOUN
ftr-413	1357	25	of	of	ADP
ftr-413	1357	26	ownership	ownership	NOUN
ftr-413	1357	27	were	be	AUX
ftr-413	1357	28	left	leave	VERB
ftr-413	1357	29	with	with	ADP
ftr-413	1357	30	a	a	DET
ftr-413	1357	31	domestic	domestic	ADJ
ftr-413	1357	32	entity	entity	NOUN
ftr-413	1357	33	.	.	PUNCT
ftr-413	1358	1	104	104	NUM
ftr-413	1358	2	florida	florida	PROPN
ftr-413	1358	3	tax	tax	NOUN
ftr-413	1358	4	review	review	NOUN
ftr-413	1359	1	[	[	X
ftr-413	1359	2	vol.7	vol.7	NOUN
ftr-413	1359	3	:	:	PUNCT
ftr-413	1359	4	si	si	PROPN
ftr-413	1359	5	6	6	NUM
ftr-413	1359	6	.	.	PUNCT
ftr-413	1359	7	despite	despite	SCONJ
ftr-413	1359	8	its	its	PRON
ftr-413	1359	9	two	two	NUM
ftr-413	1359	10	losses	loss	NOUN
ftr-413	1359	11	on	on	ADP
ftr-413	1359	12	contingent	contingent	ADJ
ftr-413	1359	13	liability	liability	NOUN
ftr-413	1359	14	tax	tax	NOUN
ftr-413	1359	15	shelters	shelter	NOUN
ftr-413	1359	16	,	,	PUNCT
ftr-413	1359	17	the	the	DET
ftr-413	1359	18	irs	irs	PROPN
ftr-413	1359	19	is	be	AUX
ftr-413	1359	20	hanging	hang	VERB
ftr-413	1359	21	tough	tough	ADJ
ftr-413	1359	22	.	.	PUNCT
ftr-413	1360	1	did	do	AUX
ftr-413	1360	2	taxpayer	taxpayer	NOUN
ftr-413	1360	3	have	have	VERB
ftr-413	1360	4	something	something	PRON
ftr-413	1360	5	else	else	ADV
ftr-413	1360	6	in	in	ADP
ftr-413	1360	7	its	its	PRON
ftr-413	1360	8	closet	closet	NOUN
ftr-413	1360	9	,	,	PUNCT
ftr-413	1360	10	or	or	CCONJ
ftr-413	1360	11	has	have	AUX
ftr-413	1360	12	it	it	PRON
ftr-413	1360	13	become	become	VERB
ftr-413	1360	14	a	a	DET
ftr-413	1360	15	believer	believer	NOUN
ftr-413	1360	16	?	?	PUNCT
ftr-413	1360	17	ir-2004	ir-2004	NOUN
ftr-413	1360	18	-	-	PUNCT
ftr-413	1360	19	151	151	NUM
ftr-413	1360	20	(	(	PUNCT
ftr-413	1360	21	12/16/04	12/16/04	PROPN
ftr-413	1360	22	)	)	PUNCT
ftr-413	1360	23	.	.	PUNCT
ftr-413	1361	1	the	the	DET
ftr-413	1361	2	irs	irs	PROPN
ftr-413	1361	3	announced	announce	VERB
ftr-413	1361	4	that	that	SCONJ
ftr-413	1361	5	hercules	hercules	PROPN
ftr-413	1361	6	incorporated	incorporate	VERB
ftr-413	1361	7	settled	settle	VERB
ftr-413	1361	8	a	a	DET
ftr-413	1361	9	contingent	contingent	ADJ
ftr-413	1361	10	liability	liability	NOUN
ftr-413	1361	11	transaction	transaction	NOUN
ftr-413	1361	12	case	case	NOUN
ftr-413	1361	13	pending	pende	VERB
ftr-413	1361	14	in	in	ADP
ftr-413	1361	15	the	the	DET
ftr-413	1361	16	tax	tax	NOUN
ftr-413	1361	17	court	court	NOUN
ftr-413	1361	18	by	by	ADP
ftr-413	1361	19	conceding	concede	VERB
ftr-413	1361	20	100	100	NUM
ftr-413	1361	21	percent	percent	NOUN
ftr-413	1361	22	of	of	ADP
ftr-413	1361	23	the	the	DET
ftr-413	1361	24	capital	capital	NOUN
ftr-413	1361	25	loss	loss	NOUN
ftr-413	1361	26	and	and	CCONJ
ftr-413	1361	27	the	the	DET
ftr-413	1361	28	20	20	NUM
ftr-413	1361	29	-	-	PUNCT
ftr-413	1361	30	percent	percent	NOUN
ftr-413	1361	31	accuracy	accuracy	NOUN
ftr-413	1361	32	-	-	PUNCT
ftr-413	1361	33	related	relate	VERB
ftr-413	1361	34	penalty	penalty	NOUN
ftr-413	1361	35	[	[	X
ftr-413	1361	36	and	and	CCONJ
ftr-413	1361	37	waiving	waive	VERB
ftr-413	1361	38	taxpayer	taxpayer	NOUN
ftr-413	1361	39	privacy	privacy	NOUN
ftr-413	1361	40	and	and	CCONJ
ftr-413	1361	41	disclosure	disclosure	NOUN
ftr-413	1361	42	rules	rule	NOUN
ftr-413	1361	43	]	]	PUNCT
ftr-413	1361	44	in	in	ADP
ftr-413	1361	45	order	order	NOUN
ftr-413	1361	46	to	to	PART
ftr-413	1361	47	avoid	avoid	VERB
ftr-413	1361	48	the	the	DET
ftr-413	1361	49	40	40	NUM
ftr-413	1361	50	-	-	PUNCT
ftr-413	1361	51	percent	percent	NOUN
ftr-413	1361	52	gross	gross	ADJ
ftr-413	1361	53	valuation	valuation	NOUN
ftr-413	1361	54	understatement	understatement	NOUN
ftr-413	1361	55	penalty	penalty	NOUN
ftr-413	1361	56	.	.	PUNCT
ftr-413	1362	1	the	the	DET
ftr-413	1362	2	irs8	irs8	PROPN
ftr-413	1362	3	chief	chief	ADJ
ftr-413	1362	4	counsel	counsel	NOUN
ftr-413	1362	5	has	have	AUX
ftr-413	1362	6	stated	state	VERB
ftr-413	1362	7	that	that	SCONJ
ftr-413	1362	8	the	the	DET
ftr-413	1362	9	two	two	NUM
ftr-413	1362	10	recent	recent	ADJ
ftr-413	1362	11	taxpayer	taxpayer	NOUN
ftr-413	1362	12	victories	victory	NOUN
ftr-413	1362	13	in	in	ADP
ftr-413	1362	14	black	black	PROPN
ftr-413	1362	15	&	&	CCONJ
ftr-413	1362	16	decker	decker	PROPN
ftr-413	1362	17	and	and	CCONJ
ftr-413	1362	18	coltec	coltec	PROPN
ftr-413	1362	19	would	would	AUX
ftr-413	1362	20	be	be	AUX
ftr-413	1362	21	reversed	reverse	VERB
ftr-413	1362	22	on	on	ADP
ftr-413	1362	23	appeal	appeal	NOUN
ftr-413	1362	24	,	,	PUNCT
ftr-413	1362	25	and	and	CCONJ
ftr-413	1362	26	that	that	SCONJ
ftr-413	1362	27	the	the	DET
ftr-413	1362	28	irs	irs	PROPN
ftr-413	1362	29	would	would	AUX
ftr-413	1362	30	pay	pay	VERB
ftr-413	1362	31	no	no	DET
ftr-413	1362	32	attention	attention	NOUN
ftr-413	1362	33	to	to	ADP
ftr-413	1362	34	them	they	PRON
ftr-413	1362	35	.	.	PUNCT
ftr-413	1363	1	b.	b.	PROPN
ftr-413	1363	2	identified	identify	VERB
ftr-413	1363	3	“	"	PUNCT
ftr-413	1363	4	tax	tax	NOUN
ftr-413	1363	5	avoidance	avoidance	NOUN
ftr-413	1363	6	transactions	transaction	NOUN
ftr-413	1363	7	.	.	PUNCT
ftr-413	1363	8	”	"	PUNCT
ftr-413	1364	1	1	1	NUM
ftr-413	1364	2	.	.	PUNCT
ftr-413	1364	3	shortly	shortly	ADV
ftr-413	1364	4	after	after	ADP
ftr-413	1364	5	notice	notice	NOUN
ftr-413	1364	6	2003	2003	NUM
ftr-413	1364	7	-	-	SYM
ftr-413	1364	8	76	76	NUM
ftr-413	1364	9	,	,	PUNCT
ftr-413	1364	10	here	here	ADV
ftr-413	1364	11	’s	’	VERB
ftr-413	1364	12	another	another	DET
ftr-413	1364	13	one	one	NOUN
ftr-413	1364	14	!	!	PUNCT
ftr-413	1365	1	notice	notice	VERB
ftr-413	1365	2	2003	2003	NUM
ftr-413	1365	3	-	-	SYM
ftr-413	1365	4	77	77	NUM
ftr-413	1365	5	,	,	PUNCT
ftr-413	1365	6	2003	2003	NUM
ftr-413	1365	7	-	-	SYM
ftr-413	1365	8	2	2	NUM
ftr-413	1365	9	c.b	c.b	PROPN
ftr-413	1365	10	.	.	PROPN
ftr-413	1365	11	1182	1182	NUM
ftr-413	1365	12	(	(	PUNCT
ftr-413	1365	13	11/19/03	11/19/03	NUM
ftr-413	1365	14	)	)	PUNCT
ftr-413	1365	15	,	,	PUNCT
ftr-413	1365	16	clarified	clarify	VERB
ftr-413	1365	17	(	(	PUNCT
ftr-413	1365	18	12/1/03	12/1/03	NUM
ftr-413	1365	19	)	)	PUNCT
ftr-413	1365	20	.	.	PUNCT
ftr-413	1366	1	certain	certain	ADJ
ftr-413	1366	2	contested	contest	VERB
ftr-413	1366	3	liability	liability	NOUN
ftr-413	1366	4	trusts	trust	NOUN
ftr-413	1366	5	used	use	VERB
ftr-413	1366	6	improperly	improperly	ADV
ftr-413	1366	7	to	to	PART
ftr-413	1366	8	attempt	attempt	VERB
ftr-413	1366	9	to	to	PART
ftr-413	1366	10	accelerate	accelerate	VERB
ftr-413	1366	11	deductions	deduction	NOUN
ftr-413	1366	12	under	under	ADP
ftr-413	1366	13	§	§	PROPN
ftr-413	1366	14	461(f	461(f	NUM
ftr-413	1366	15	)	)	PUNCT
ftr-413	1366	16	are	be	AUX
ftr-413	1366	17	identified	identify	VERB
ftr-413	1366	18	as	as	ADP
ftr-413	1366	19	“	"	PUNCT
ftr-413	1366	20	listed	list	VERB
ftr-413	1366	21	transactions	transaction	NOUN
ftr-413	1366	22	.	.	PUNCT
ftr-413	1366	23	”	"	PUNCT
ftr-413	1367	1	see	see	VERB
ftr-413	1367	2	i.d	i.d	PROPN
ftr-413	1367	3	.	.	PROPN
ftr-413	1367	4	,	,	PUNCT
ftr-413	1367	5	above	above	ADV
ftr-413	1367	6	,	,	PUNCT
ftr-413	1367	7	for	for	ADP
ftr-413	1367	8	contested	contest	VERB
ftr-413	1367	9	liability	liability	NOUN
ftr-413	1367	10	trusts	trust	NOUN
ftr-413	1367	11	used	use	VERB
ftr-413	1367	12	for	for	ADP
ftr-413	1367	13	an	an	DET
ftr-413	1367	14	attempted	attempt	VERB
ftr-413	1367	15	acceleration	acceleration	NOUN
ftr-413	1367	16	of	of	ADP
ftr-413	1367	17	deductions	deduction	NOUN
ftr-413	1367	18	under	under	ADP
ftr-413	1367	19	§	§	PROPN
ftr-413	1367	20	461(f	461(f	PROPN
ftr-413	1367	21	)	)	PUNCT
ftr-413	1367	22	.	.	PUNCT
ftr-413	1368	1	2	2	X
ftr-413	1368	2	.	.	X
ftr-413	1369	1	and	and	CCONJ
ftr-413	1369	2	,	,	PUNCT
ftr-413	1369	3	yet	yet	ADV
ftr-413	1369	4	one	one	NUM
ftr-413	1369	5	more	more	ADJ
ftr-413	1369	6	!	!	PUNCT
ftr-413	1370	1	notice	notice	VERB
ftr-413	1370	2	2003	2003	NUM
ftr-413	1370	3	-	-	SYM
ftr-413	1370	4	81	81	NUM
ftr-413	1370	5	,	,	PUNCT
ftr-413	1370	6	2003	2003	NUM
ftr-413	1370	7	-	-	SYM
ftr-413	1370	8	2	2	NUM
ftr-413	1370	9	c.b	c.b	PROPN
ftr-413	1370	10	.	.	PROPN
ftr-413	1370	11	1223	1223	NUM
ftr-413	1370	12	(	(	PUNCT
ftr-413	1370	13	12/4/03	12/4/03	NUM
ftr-413	1370	14	)	)	PUNCT
ftr-413	1370	15	.	.	PUNCT
ftr-413	1371	1	this	this	DET
ftr-413	1371	2	transaction	transaction	NOUN
ftr-413	1371	3	involves	involve	VERB
ftr-413	1371	4	the	the	DET
ftr-413	1371	5	purchase	purchase	NOUN
ftr-413	1371	6	by	by	ADP
ftr-413	1371	7	the	the	DET
ftr-413	1371	8	taxpayer	taxpayer	NOUN
ftr-413	1371	9	of	of	ADP
ftr-413	1371	10	offsetting	offset	VERB
ftr-413	1371	11	options	option	NOUN
ftr-413	1371	12	on	on	ADP
ftr-413	1371	13	foreign	foreign	ADJ
ftr-413	1371	14	currency	currency	NOUN
ftr-413	1371	15	(	(	PUNCT
ftr-413	1371	16	which	which	PRON
ftr-413	1371	17	are	be	AUX
ftr-413	1371	18	§	§	PROPN
ftr-413	1371	19	1256	1256	NUM
ftr-413	1371	20	contracts	contract	NOUN
ftr-413	1371	21	)	)	PUNCT
ftr-413	1371	22	(	(	PUNCT
ftr-413	1371	23	the	the	DET
ftr-413	1371	24	“	"	PUNCT
ftr-413	1371	25	purchased	purchase	VERB
ftr-413	1371	26	options	option	NOUN
ftr-413	1371	27	”	"	PUNCT
ftr-413	1371	28	)	)	PUNCT
ftr-413	1371	29	and	and	CCONJ
ftr-413	1371	30	the	the	DET
ftr-413	1371	31	receipt	receipt	NOUN
ftr-413	1371	32	of	of	ADP
ftr-413	1371	33	premiums	premium	NOUN
ftr-413	1371	34	by	by	ADP
ftr-413	1371	35	the	the	DET
ftr-413	1371	36	taxpayer	taxpayer	NOUN
ftr-413	1371	37	for	for	ADP
ftr-413	1371	38	writing	write	VERB
ftr-413	1371	39	offsetting	offset	VERB
ftr-413	1371	40	options	option	NOUN
ftr-413	1371	41	on	on	ADP
ftr-413	1371	42	a	a	DET
ftr-413	1371	43	different	different	ADJ
ftr-413	1371	44	foreign	foreign	ADJ
ftr-413	1371	45	currency	currency	NOUN
ftr-413	1371	46	that	that	PRON
ftr-413	1371	47	has	have	VERB
ftr-413	1371	48	a	a	DET
ftr-413	1371	49	very	very	ADV
ftr-413	1371	50	high	high	ADJ
ftr-413	1371	51	positive	positive	ADJ
ftr-413	1371	52	correlation	correlation	NOUN
ftr-413	1371	53	with	with	ADP
ftr-413	1371	54	the	the	DET
ftr-413	1371	55	first	first	ADJ
ftr-413	1371	56	currency	currency	NOUN
ftr-413	1371	57	,	,	PUNCT
ftr-413	1371	58	but	but	CCONJ
ftr-413	1371	59	which	which	PRON
ftr-413	1371	60	is	be	AUX
ftr-413	1371	61	not	not	PART
ftr-413	1371	62	traded	trade	VERB
ftr-413	1371	63	through	through	ADP
ftr-413	1371	64	regulated	regulated	ADJ
ftr-413	1371	65	futures	future	NOUN
ftr-413	1371	66	contracts	contract	NOUN
ftr-413	1371	67	(	(	PUNCT
ftr-413	1371	68	which	which	PRON
ftr-413	1371	69	are	be	AUX
ftr-413	1371	70	not	not	PART
ftr-413	1371	71	§	§	PROPN
ftr-413	1371	72	1256	1256	NUM
ftr-413	1371	73	contracts	contract	NOUN
ftr-413	1371	74	)	)	PUNCT
ftr-413	1371	75	(	(	PUNCT
ftr-413	1371	76	the	the	DET
ftr-413	1371	77	“	"	PUNCT
ftr-413	1371	78	written	write	VERB
ftr-413	1371	79	options	option	NOUN
ftr-413	1371	80	”	"	PUNCT
ftr-413	1371	81	)	)	PUNCT
ftr-413	1371	82	.	.	PUNCT
ftr-413	1372	1	the	the	DET
ftr-413	1372	2	taxpayer	taxpayer	NOUN
ftr-413	1372	3	assigns	assign	NOUN
ftr-413	1372	4	to	to	ADP
ftr-413	1372	5	a	a	DET
ftr-413	1372	6	charity	charity	NOUN
ftr-413	1372	7	both	both	DET
ftr-413	1372	8	(	(	PUNCT
ftr-413	1372	9	1	1	X
ftr-413	1372	10	)	)	PUNCT
ftr-413	1372	11	the	the	DET
ftr-413	1372	12	purchased	purchase	VERB
ftr-413	1372	13	option	option	NOUN
ftr-413	1372	14	that	that	PRON
ftr-413	1372	15	has	have	VERB
ftr-413	1372	16	a	a	DET
ftr-413	1372	17	loss	loss	NOUN
ftr-413	1372	18	(	(	PUNCT
ftr-413	1372	19	which	which	PRON
ftr-413	1372	20	is	be	AUX
ftr-413	1372	21	marked	mark	VERB
ftr-413	1372	22	to	to	ADP
ftr-413	1372	23	market	market	NOUN
ftr-413	1372	24	when	when	SCONJ
ftr-413	1372	25	it	it	PRON
ftr-413	1372	26	is	be	AUX
ftr-413	1372	27	assigned	assign	VERB
ftr-413	1372	28	to	to	ADP
ftr-413	1372	29	the	the	DET
ftr-413	1372	30	charity	charity	NOUN
ftr-413	1372	31	and	and	CCONJ
ftr-413	1372	32	recognized	recognize	VERB
ftr-413	1372	33	by	by	ADP
ftr-413	1372	34	the	the	DET
ftr-413	1372	35	taxpayer	taxpayer	NOUN
ftr-413	1372	36	)	)	PUNCT
ftr-413	1372	37	and	and	CCONJ
ftr-413	1372	38	(	(	PUNCT
ftr-413	1372	39	2	2	X
ftr-413	1372	40	)	)	PUNCT
ftr-413	1372	41	the	the	DET
ftr-413	1372	42	offsetting	offset	VERB
ftr-413	1372	43	written	write	VERB
ftr-413	1372	44	option	option	NOUN
ftr-413	1372	45	that	that	PRON
ftr-413	1372	46	has	have	VERB
ftr-413	1372	47	a	a	DET
ftr-413	1372	48	gain	gain	NOUN
ftr-413	1372	49	(	(	PUNCT
ftr-413	1372	50	which	which	PRON
ftr-413	1372	51	is	be	AUX
ftr-413	1372	52	limited	limit	VERB
ftr-413	1372	53	to	to	ADP
ftr-413	1372	54	the	the	DET
ftr-413	1372	55	premium	premium	NOUN
ftr-413	1372	56	received	receive	VERB
ftr-413	1372	57	for	for	ADP
ftr-413	1372	58	the	the	DET
ftr-413	1372	59	option	option	NOUN
ftr-413	1372	60	,	,	PUNCT
ftr-413	1372	61	and	and	CCONJ
ftr-413	1372	62	which	which	PRON
ftr-413	1372	63	the	the	DET
ftr-413	1372	64	taxpayer	taxpayer	NOUN
ftr-413	1372	65	does	do	AUX
ftr-413	1372	66	not	not	PART
ftr-413	1372	67	recognize	recognize	VERB
ftr-413	1372	68	)	)	PUNCT
ftr-413	1372	69	.	.	PUNCT
ftr-413	1373	1	3	3	X
ftr-413	1373	2	.	.	X
ftr-413	1373	3	abusive	abusive	ADJ
ftr-413	1373	4	roth	roth	PROPN
ftr-413	1373	5	ira	ira	PROPN
ftr-413	1373	6	transactions	transaction	NOUN
ftr-413	1373	7	are	be	AUX
ftr-413	1373	8	listed	list	VERB
ftr-413	1373	9	transactions	transaction	NOUN
ftr-413	1373	10	.	.	PUNCT
ftr-413	1374	1	notice	notice	VERB
ftr-413	1374	2	2004	2004	NUM
ftr-413	1374	3	-	-	SYM
ftr-413	1374	4	8	8	NUM
ftr-413	1374	5	,	,	PUNCT
ftr-413	1374	6	2004	2004	NUM
ftr-413	1374	7	-	-	SYM
ftr-413	1374	8	4	4	NUM
ftr-413	1374	9	i.r.b	i.r.b	NOUN
ftr-413	1374	10	.	.	PUNCT
ftr-413	1375	1	333	333	NUM
ftr-413	1375	2	(	(	PUNCT
ftr-413	1375	3	12/31/03	12/31/03	PROPN
ftr-413	1375	4	)	)	PUNCT
ftr-413	1375	5	.	.	PUNCT
ftr-413	1376	1	a	a	DET
ftr-413	1376	2	taxpayer	taxpayer	NOUN
ftr-413	1376	3	who	who	PRON
ftr-413	1376	4	owns	own	VERB
ftr-413	1376	5	a	a	DET
ftr-413	1376	6	preexisting	preexist	VERB
ftr-413	1376	7	business	business	NOUN
ftr-413	1376	8	sells	sell	VERB
ftr-413	1376	9	property	property	NOUN
ftr-413	1376	10	from	from	ADP
ftr-413	1376	11	the	the	DET
ftr-413	1376	12	business	business	NOUN
ftr-413	1376	13	,	,	PUNCT
ftr-413	1376	14	such	such	ADJ
ftr-413	1376	15	as	as	ADP
ftr-413	1376	16	accounts	account	NOUN
ftr-413	1376	17	receivable	receivable	ADJ
ftr-413	1376	18	,	,	PUNCT
ftr-413	1376	19	for	for	ADP
ftr-413	1376	20	less	less	ADJ
ftr-413	1376	21	than	than	ADP
ftr-413	1376	22	fair	fair	ADJ
ftr-413	1376	23	market	market	NOUN
ftr-413	1376	24	value	value	NOUN
ftr-413	1376	25	to	to	ADP
ftr-413	1376	26	a	a	DET
ftr-413	1376	27	corporation	corporation	NOUN
ftr-413	1376	28	owned	own	VERB
ftr-413	1376	29	by	by	ADP
ftr-413	1376	30	taxpayer	taxpayer	PROPN
ftr-413	1376	31	’s	’s	PART
ftr-413	1376	32	roth	roth	PROPN
ftr-413	1376	33	ira	ira	PROPN
ftr-413	1376	34	.	.	PUNCT
ftr-413	1377	1	the	the	DET
ftr-413	1377	2	notice	notice	NOUN
ftr-413	1377	3	applies	apply	VERB
ftr-413	1377	4	to	to	ADP
ftr-413	1377	5	any	any	DET
ftr-413	1377	6	arrangement	arrangement	NOUN
ftr-413	1377	7	between	between	ADP
ftr-413	1377	8	the	the	DET
ftr-413	1377	9	roth	roth	PROPN
ftr-413	1377	10	ira	ira	PROPN
ftr-413	1377	11	and	and	CCONJ
ftr-413	1377	12	the	the	DET
ftr-413	1377	13	taxpayer	taxpayer	NOUN
ftr-413	1377	14	8	8	NUM
ftr-413	1377	15	.	.	PUNCT
ftr-413	1378	1	compare	compare	PROPN
ftr-413	1378	2	dixon	dixon	PROPN
ftr-413	1378	3	v.	v.	PROPN
ftr-413	1378	4	commissioner	commissioner	PROPN
ftr-413	1378	5	,	,	PUNCT
ftr-413	1378	6	316	316	NUM
ftr-413	1378	7	f.3d	f.3d	NUM
ftr-413	1378	8	1044	1044	NUM
ftr-413	1378	9	,	,	PUNCT
ftr-413	1378	10	2003	2003	NUM
ftr-413	1378	11	-	-	SYM
ftr-413	1378	12	1	1	NUM
ftr-413	1378	13	u.s.t.c	u.s.t.c	PROPN
ftr-413	1378	14	.	.	PROPN
ftr-413	1378	15	¶50,194	¶50,194	PUNCT
ftr-413	1379	1	(	(	PUNCT
ftr-413	1379	2	9th	9th	ADJ
ftr-413	1379	3	cir	cir	NOUN
ftr-413	1379	4	.	.	PUNCT
ftr-413	1380	1	1/17/03	1/17/03	NUM
ftr-413	1380	2	)	)	PUNCT
ftr-413	1381	1	,	,	PUNCT
ftr-413	1381	2	remanding	remand	VERB
ftr-413	1381	3	t.c	t.c	PROPN
ftr-413	1381	4	.	.	PROPN
ftr-413	1381	5	memo	memo	NOUN
ftr-413	1381	6	.	.	PUNCT
ftr-413	1382	1	2000	2000	NUM
ftr-413	1382	2	-	-	SYM
ftr-413	1382	3	116	116	NUM
ftr-413	1382	4	and	and	CCONJ
ftr-413	1382	5	t.c	t.c	PROPN
ftr-413	1382	6	.	.	PROPN
ftr-413	1382	7	memo	memo	NOUN
ftr-413	1382	8	.	.	PUNCT
ftr-413	1383	1	1999	1999	NUM
ftr-413	1383	2	-	-	SYM
ftr-413	1383	3	101	101	NUM
ftr-413	1383	4	(	(	PUNCT
ftr-413	1383	5	tax	tax	NOUN
ftr-413	1383	6	court	court	NOUN
ftr-413	1383	7	was	be	AUX
ftr-413	1383	8	directed	direct	VERB
ftr-413	1383	9	to	to	PART
ftr-413	1383	10	enter	enter	VERB
ftr-413	1383	11	judgment	judgment	NOUN
ftr-413	1383	12	in	in	ADP
ftr-413	1383	13	favor	favor	NOUN
ftr-413	1383	14	of	of	ADP
ftr-413	1383	15	taxpayers	taxpayer	NOUN
ftr-413	1383	16	on	on	ADP
ftr-413	1383	17	terms	term	NOUN
ftr-413	1383	18	equivalent	equivalent	ADJ
ftr-413	1383	19	to	to	ADP
ftr-413	1383	20	the	the	DET
ftr-413	1383	21	secret	secret	ADJ
ftr-413	1383	22	settlement	settlement	NOUN
ftr-413	1383	23	agreements	agreement	NOUN
ftr-413	1383	24	entered	enter	VERB
ftr-413	1383	25	into	into	ADP
ftr-413	1383	26	with	with	ADP
ftr-413	1383	27	the	the	DET
ftr-413	1383	28	taxpayers	taxpayer	NOUN
ftr-413	1383	29	who	who	PRON
ftr-413	1383	30	cooperated	cooperate	VERB
ftr-413	1383	31	with	with	ADP
ftr-413	1383	32	the	the	DET
ftr-413	1383	33	government	government	NOUN
ftr-413	1383	34	)	)	PUNCT
ftr-413	1383	35	.	.	PUNCT
ftr-413	1384	1	see	see	VERB
ftr-413	1384	2	also	also	ADV
ftr-413	1384	3	,	,	PUNCT
ftr-413	1384	4	robert	robert	PROPN
ftr-413	1384	5	frost	frost	PROPN
ftr-413	1384	6	,	,	PUNCT
ftr-413	1384	7	“	"	PUNCT
ftr-413	1384	8	provide	provide	VERB
ftr-413	1384	9	,	,	PUNCT
ftr-413	1384	10	provide	provide	VERB
ftr-413	1384	11	”	"	PUNCT
ftr-413	1384	12	(	(	PUNCT
ftr-413	1384	13	1936	1936	NUM
ftr-413	1384	14	)	)	PUNCT
ftr-413	1384	15	(	(	PUNCT
ftr-413	1384	16	“	"	PUNCT
ftr-413	1384	17	better	well	ADJ
ftr-413	1384	18	to	to	PART
ftr-413	1384	19	go	go	VERB
ftr-413	1384	20	down	down	ADP
ftr-413	1384	21	dignified	dignified	ADJ
ftr-413	1384	22	/	/	PUNCT
ftr-413	1384	23	with	with	ADP
ftr-413	1384	24	boughten	boughten	ADJ
ftr-413	1384	25	friendship	friendship	NOUN
ftr-413	1384	26	at	at	ADP
ftr-413	1384	27	your	your	PRON
ftr-413	1384	28	side	side	NOUN
ftr-413	1384	29	/	/	PUNCT
ftr-413	1384	30	than	than	ADP
ftr-413	1384	31	none	none	NOUN
ftr-413	1384	32	at	at	ADV
ftr-413	1384	33	all	all	ADV
ftr-413	1384	34	.	.	PUNCT
ftr-413	1385	1	/	/	PUNCT
ftr-413	1385	2	provide	provide	VERB
ftr-413	1385	3	,	,	PUNCT
ftr-413	1385	4	provide	provide	VERB
ftr-413	1385	5	!	!	PUNCT
ftr-413	1385	6	”	"	PUNCT
ftr-413	1385	7	)	)	PUNCT
ftr-413	1385	8	.	.	PUNCT
ftr-413	1386	1	2005	2005	NUM
ftr-413	1386	2	]	]	PUNCT
ftr-413	1386	3	recent	recent	ADJ
ftr-413	1386	4	developments	development	NOUN
ftr-413	1386	5	in	in	ADP
ftr-413	1386	6	federal	federal	ADJ
ftr-413	1386	7	income	income	NOUN
ftr-413	1386	8	taxation	taxation	NOUN
ftr-413	1386	9	105	105	NUM
ftr-413	1386	10	that	that	PRON
ftr-413	1386	11	has	have	VERB
ftr-413	1386	12	the	the	DET
ftr-413	1386	13	effect	effect	NOUN
ftr-413	1386	14	of	of	ADP
ftr-413	1386	15	transferring	transfer	VERB
ftr-413	1386	16	value	value	NOUN
ftr-413	1386	17	to	to	ADP
ftr-413	1386	18	the	the	DET
ftr-413	1386	19	corporation	corporation	NOUN
ftr-413	1386	20	owned	own	VERB
ftr-413	1386	21	by	by	ADP
ftr-413	1386	22	the	the	DET
ftr-413	1386	23	roth	roth	PROPN
ftr-413	1386	24	ira	ira	PROPN
ftr-413	1386	25	that	that	PRON
ftr-413	1386	26	is	be	AUX
ftr-413	1386	27	comparable	comparable	ADJ
ftr-413	1386	28	to	to	ADP
ftr-413	1386	29	a	a	DET
ftr-413	1386	30	contribution	contribution	NOUN
ftr-413	1386	31	to	to	ADP
ftr-413	1386	32	the	the	DET
ftr-413	1386	33	roth	roth	PROPN
ftr-413	1386	34	ira	ira	PROPN
ftr-413	1386	35	that	that	PRON
ftr-413	1386	36	exceeds	exceed	VERB
ftr-413	1386	37	the	the	DET
ftr-413	1386	38	statutory	statutory	ADJ
ftr-413	1386	39	limits	limit	NOUN
ftr-413	1386	40	on	on	ADP
ftr-413	1386	41	such	such	ADJ
ftr-413	1386	42	contributions	contribution	NOUN
ftr-413	1386	43	contained	contain	VERB
ftr-413	1386	44	in	in	ADP
ftr-413	1386	45	§	§	PROPN
ftr-413	1386	46	408a	408a	PROPN
ftr-413	1386	47	.	.	PUNCT
ftr-413	1387	1	4	4	NUM
ftr-413	1387	2	.	.	X
ftr-413	1387	3	s	s	PART
ftr-413	1387	4	corporation	corporation	NOUN
ftr-413	1387	5	stock	stock	NOUN
ftr-413	1387	6	owned	own	VERB
ftr-413	1387	7	by	by	ADP
ftr-413	1387	8	esops	esop	NOUN
ftr-413	1387	9	that	that	PRON
ftr-413	1387	10	fail	fail	VERB
ftr-413	1387	11	to	to	PART
ftr-413	1387	12	provide	provide	VERB
ftr-413	1387	13	benefits	benefit	NOUN
ftr-413	1387	14	to	to	ADP
ftr-413	1387	15	rank	rank	NOUN
ftr-413	1387	16	-	-	PUNCT
ftr-413	1387	17	and	and	CCONJ
ftr-413	1387	18	-	-	PUNCT
ftr-413	1387	19	file	file	NOUN
ftr-413	1387	20	employees	employee	NOUN
ftr-413	1387	21	.	.	PUNCT
ftr-413	1388	1	rev	rev	PROPN
ftr-413	1388	2	.	.	PUNCT
ftr-413	1388	3	rul	rul	PROPN
ftr-413	1388	4	.	.	PUNCT
ftr-413	1388	5	2004	2004	NUM
ftr-413	1388	6	-	-	SYM
ftr-413	1388	7	4	4	NUM
ftr-413	1388	8	,	,	PUNCT
ftr-413	1388	9	2004	2004	NUM
ftr-413	1388	10	-	-	SYM
ftr-413	1388	11	6	6	NUM
ftr-413	1388	12	i.r.b	i.r.b	NOUN
ftr-413	1388	13	.	.	PUNCT
ftr-413	1389	1	414	414	NUM
ftr-413	1389	2	(	(	PUNCT
ftr-413	1389	3	1/23/04	1/23/04	NUM
ftr-413	1389	4	)	)	PUNCT
ftr-413	1389	5	.	.	PUNCT
ftr-413	1390	1	ownership	ownership	NOUN
ftr-413	1390	2	structures	structure	NOUN
ftr-413	1390	3	of	of	ADP
ftr-413	1390	4	s	s	PART
ftr-413	1390	5	corporations	corporation	NOUN
ftr-413	1390	6	that	that	PRON
ftr-413	1390	7	are	be	AUX
ftr-413	1390	8	designed	design	VERB
ftr-413	1390	9	to	to	PART
ftr-413	1390	10	allow	allow	VERB
ftr-413	1390	11	taxpayers	taxpayer	NOUN
ftr-413	1390	12	to	to	PART
ftr-413	1390	13	take	take	VERB
ftr-413	1390	14	advantage	advantage	NOUN
ftr-413	1390	15	of	of	ADP
ftr-413	1390	16	the	the	DET
ftr-413	1390	17	tax	tax	NOUN
ftr-413	1390	18	-	-	PUNCT
ftr-413	1390	19	exempt	exempt	ADJ
ftr-413	1390	20	status	status	NOUN
ftr-413	1390	21	of	of	ADP
ftr-413	1390	22	the	the	DET
ftr-413	1390	23	s	s	PART
ftr-413	1390	24	corporation	corporation	NOUN
ftr-413	1390	25	that	that	PRON
ftr-413	1390	26	results	result	VERB
ftr-413	1390	27	from	from	ADP
ftr-413	1390	28	the	the	DET
ftr-413	1390	29	ownership	ownership	NOUN
ftr-413	1390	30	of	of	ADP
ftr-413	1390	31	its	its	PRON
ftr-413	1390	32	outstanding	outstanding	ADJ
ftr-413	1390	33	stock	stock	NOUN
ftr-413	1390	34	by	by	ADP
ftr-413	1390	35	the	the	DET
ftr-413	1390	36	esop	esop	PROPN
ftr-413	1390	37	result	result	NOUN
ftr-413	1390	38	in	in	ADP
ftr-413	1390	39	the	the	DET
ftr-413	1390	40	esop	esop	NOUN
ftr-413	1390	41	not	not	PART
ftr-413	1390	42	providing	provide	VERB
ftr-413	1390	43	benefits	benefit	NOUN
ftr-413	1390	44	to	to	ADP
ftr-413	1390	45	rank	rank	NOUN
ftr-413	1390	46	-	-	PUNCT
ftr-413	1390	47	and	and	CCONJ
ftr-413	1390	48	-	-	PUNCT
ftr-413	1390	49	file	file	NOUN
ftr-413	1390	50	employees	employee	NOUN
ftr-413	1390	51	will	will	AUX
ftr-413	1390	52	result	result	VERB
ftr-413	1390	53	in	in	ADP
ftr-413	1390	54	the	the	DET
ftr-413	1390	55	s	s	PART
ftr-413	1390	56	corporation	corporation	NOUN
ftr-413	1390	57	income	income	NOUN
ftr-413	1390	58	being	be	AUX
ftr-413	1390	59	taxed	tax	VERB
ftr-413	1390	60	to	to	ADP
ftr-413	1390	61	the	the	DET
ftr-413	1390	62	person	person	NOUN
ftr-413	1390	63	who	who	PRON
ftr-413	1390	64	earned	earn	VERB
ftr-413	1390	65	it	it	PRON
ftr-413	1390	66	.	.	PUNCT
ftr-413	1391	1	transactions	transaction	NOUN
ftr-413	1391	2	that	that	PRON
ftr-413	1391	3	are	be	AUX
ftr-413	1391	4	the	the	DET
ftr-413	1391	5	same	same	ADJ
ftr-413	1391	6	or	or	CCONJ
ftr-413	1391	7	substantially	substantially	ADV
ftr-413	1391	8	similar	similar	ADJ
ftr-413	1391	9	to	to	ADP
ftr-413	1391	10	the	the	DET
ftr-413	1391	11	following	following	ADJ
ftr-413	1391	12	transaction	transaction	NOUN
ftr-413	1391	13	are	be	AUX
ftr-413	1391	14	identified	identify	VERB
ftr-413	1391	15	as	as	ADP
ftr-413	1391	16	“	"	PUNCT
ftr-413	1391	17	listed	list	VERB
ftr-413	1391	18	transactions	transaction	NOUN
ftr-413	1391	19	.	.	PUNCT
ftr-413	1391	20	”	"	PUNCT
ftr-413	1392	1	these	these	PRON
ftr-413	1392	2	are	be	AUX
ftr-413	1392	3	transactions	transaction	NOUN
ftr-413	1392	4	in	in	ADP
ftr-413	1392	5	which	which	PRON
ftr-413	1392	6	(	(	PUNCT
ftr-413	1392	7	i	i	NOUN
ftr-413	1392	8	)	)	PUNCT
ftr-413	1392	9	at	at	ADP
ftr-413	1392	10	least	least	ADJ
ftr-413	1392	11	50	50	NUM
ftr-413	1392	12	percent	percent	NOUN
ftr-413	1392	13	of	of	ADP
ftr-413	1392	14	the	the	DET
ftr-413	1392	15	outstanding	outstanding	ADJ
ftr-413	1392	16	shares	share	NOUN
ftr-413	1392	17	of	of	ADP
ftr-413	1392	18	an	an	DET
ftr-413	1392	19	s	s	NOUN
ftr-413	1392	20	corporation	corporation	NOUN
ftr-413	1392	21	are	be	AUX
ftr-413	1392	22	employer	employer	NOUN
ftr-413	1392	23	securities	security	NOUN
ftr-413	1392	24	held	hold	VERB
ftr-413	1392	25	by	by	ADP
ftr-413	1392	26	an	an	DET
ftr-413	1392	27	esop	esop	PROPN
ftr-413	1392	28	,	,	PUNCT
ftr-413	1392	29	(	(	PUNCT
ftr-413	1392	30	ii	ii	NOUN
ftr-413	1392	31	)	)	PUNCT
ftr-413	1392	32	the	the	DET
ftr-413	1392	33	profits	profit	NOUN
ftr-413	1392	34	of	of	ADP
ftr-413	1392	35	the	the	DET
ftr-413	1392	36	s	s	PROPN
ftr-413	1392	37	corporation	corporation	NOUN
ftr-413	1392	38	generated	generate	VERB
ftr-413	1392	39	by	by	ADP
ftr-413	1392	40	the	the	DET
ftr-413	1392	41	business	business	NOUN
ftr-413	1392	42	activities	activity	NOUN
ftr-413	1392	43	of	of	ADP
ftr-413	1392	44	a	a	DET
ftr-413	1392	45	specific	specific	ADJ
ftr-413	1392	46	individual	individual	NOUN
ftr-413	1392	47	are	be	AUX
ftr-413	1392	48	accumulated	accumulate	VERB
ftr-413	1392	49	and	and	CCONJ
ftr-413	1392	50	held	hold	VERB
ftr-413	1392	51	for	for	ADP
ftr-413	1392	52	the	the	DET
ftr-413	1392	53	benefit	benefit	NOUN
ftr-413	1392	54	of	of	ADP
ftr-413	1392	55	that	that	DET
ftr-413	1392	56	individual	individual	NOUN
ftr-413	1392	57	in	in	ADP
ftr-413	1392	58	a	a	DET
ftr-413	1392	59	qsub	qsub	NOUN
ftr-413	1392	60	or	or	CCONJ
ftr-413	1392	61	similar	similar	ADJ
ftr-413	1392	62	entity	entity	NOUN
ftr-413	1392	63	,	,	PUNCT
ftr-413	1392	64	(	(	PUNCT
ftr-413	1392	65	iii	iii	X
ftr-413	1392	66	)	)	PUNCT
ftr-413	1392	67	these	these	DET
ftr-413	1392	68	profits	profit	NOUN
ftr-413	1392	69	are	be	AUX
ftr-413	1392	70	not	not	PART
ftr-413	1392	71	paid	pay	VERB
ftr-413	1392	72	to	to	ADP
ftr-413	1392	73	the	the	DET
ftr-413	1392	74	individual	individual	NOUN
ftr-413	1392	75	as	as	ADP
ftr-413	1392	76	compensation	compensation	NOUN
ftr-413	1392	77	within	within	ADP
ftr-413	1392	78	2	2	NUM
ftr-413	1392	79	-	-	SYM
ftr-413	1392	80	1/2	1/2	NUM
ftr-413	1392	81	months	month	NOUN
ftr-413	1392	82	after	after	ADP
ftr-413	1392	83	the	the	DET
ftr-413	1392	84	end	end	NOUN
ftr-413	1392	85	of	of	ADP
ftr-413	1392	86	the	the	DET
ftr-413	1392	87	year	year	NOUN
ftr-413	1392	88	in	in	ADP
ftr-413	1392	89	which	which	PRON
ftr-413	1392	90	earned	earn	VERB
ftr-413	1392	91	,	,	PUNCT
ftr-413	1392	92	and	and	CCONJ
ftr-413	1392	93	(	(	PUNCT
ftr-413	1392	94	iv	iv	X
ftr-413	1392	95	)	)	PUNCT
ftr-413	1392	96	the	the	DET
ftr-413	1392	97	individual	individual	NOUN
ftr-413	1392	98	has	have	VERB
ftr-413	1392	99	rights	right	NOUN
ftr-413	1392	100	to	to	PART
ftr-413	1392	101	acquire	acquire	VERB
ftr-413	1392	102	shares	share	NOUN
ftr-413	1392	103	of	of	ADP
ftr-413	1392	104	stock	stock	NOUN
ftr-413	1392	105	of	of	ADP
ftr-413	1392	106	the	the	DET
ftr-413	1392	107	qsub	qsub	PROPN
ftr-413	1392	108	or	or	CCONJ
ftr-413	1392	109	similar	similar	ADJ
ftr-413	1392	110	entity	entity	NOUN
ftr-413	1392	111	representing	represent	VERB
ftr-413	1392	112	50	50	NUM
ftr-413	1392	113	percent	percent	NOUN
ftr-413	1392	114	or	or	CCONJ
ftr-413	1392	115	more	more	ADJ
ftr-413	1392	116	of	of	ADP
ftr-413	1392	117	the	the	DET
ftr-413	1392	118	fair	fair	ADJ
ftr-413	1392	119	market	market	NOUN
ftr-413	1392	120	value	value	NOUN
ftr-413	1392	121	of	of	ADP
ftr-413	1392	122	the	the	DET
ftr-413	1392	123	stock	stock	NOUN
ftr-413	1392	124	of	of	ADP
ftr-413	1392	125	such	such	ADJ
ftr-413	1392	126	qsub	qsub	NOUN
ftr-413	1392	127	or	or	CCONJ
ftr-413	1392	128	similar	similar	ADJ
ftr-413	1392	129	entity	entity	NOUN
ftr-413	1392	130	.	.	PUNCT
ftr-413	1393	1	5	5	X
ftr-413	1393	2	.	.	NOUN
ftr-413	1393	3	silo	silo	NOUN
ftr-413	1393	4	transactions	transaction	NOUN
ftr-413	1393	5	.	.	PUNCT
ftr-413	1394	1	interestingly	interestingly	ADV
ftr-413	1394	2	enough	enough	ADV
ftr-413	1394	3	,	,	PUNCT
ftr-413	1394	4	sale	sale	NOUN
ftr-413	1394	5	-	-	PUNCT
ftr-413	1394	6	in	in	NOUN
ftr-413	1394	7	,	,	PUNCT
ftr-413	1394	8	lease	lease	NOUN
ftr-413	1394	9	-	-	PUNCT
ftr-413	1394	10	out	out	NOUN
ftr-413	1394	11	(	(	PUNCT
ftr-413	1394	12	silo	silo	NOUN
ftr-413	1394	13	)	)	PUNCT
ftr-413	1394	14	deals	deal	NOUN
ftr-413	1394	15	[	[	X
ftr-413	1394	16	under	under	ADP
ftr-413	1394	17	which	which	PRON
ftr-413	1394	18	a	a	DET
ftr-413	1394	19	tax	tax	NOUN
ftr-413	1394	20	-	-	PUNCT
ftr-413	1394	21	exempt	exempt	ADJ
ftr-413	1394	22	or	or	CCONJ
ftr-413	1394	23	foreign	foreign	ADJ
ftr-413	1394	24	entity	entity	NOUN
ftr-413	1394	25	sells	sell	VERB
ftr-413	1394	26	property	property	NOUN
ftr-413	1394	27	to	to	ADP
ftr-413	1394	28	the	the	DET
ftr-413	1394	29	taxpayer	taxpayer	NOUN
ftr-413	1394	30	and	and	CCONJ
ftr-413	1394	31	leases	lease	VERB
ftr-413	1394	32	it	it	PRON
ftr-413	1394	33	back	back	ADP
ftr-413	1394	34	,	,	PUNCT
ftr-413	1394	35	with	with	ADP
ftr-413	1394	36	the	the	DET
ftr-413	1394	37	lessee	lessee	NOUN
ftr-413	1394	38	depositing	deposit	VERB
ftr-413	1394	39	collateral	collateral	NOUN
ftr-413	1394	40	in	in	ADP
ftr-413	1394	41	defeasance	defeasance	NOUN
ftr-413	1394	42	of	of	ADP
ftr-413	1394	43	its	its	PRON
ftr-413	1394	44	obligation	obligation	NOUN
ftr-413	1394	45	]	]	PUNCT
ftr-413	1394	46	were	be	AUX
ftr-413	1394	47	not	not	PART
ftr-413	1394	48	made	make	VERB
ftr-413	1394	49	“	"	PUNCT
ftr-413	1394	50	listed	list	VERB
ftr-413	1394	51	transactions	transaction	NOUN
ftr-413	1394	52	,	,	PUNCT
ftr-413	1394	53	”	"	PUNCT
ftr-413	1394	54	although	although	SCONJ
ftr-413	1394	55	president	president	PROPN
ftr-413	1394	56	bush	bush	PROPN
ftr-413	1394	57	’s	’s	PART
ftr-413	1394	58	budget	budget	NOUN
ftr-413	1394	59	proposal	proposal	NOUN
ftr-413	1394	60	seeks	seek	VERB
ftr-413	1394	61	a	a	DET
ftr-413	1394	62	legislative	legislative	ADJ
ftr-413	1394	63	remedy	remedy	NOUN
ftr-413	1394	64	for	for	ADP
ftr-413	1394	65	this	this	DET
ftr-413	1394	66	widespread	widespread	ADJ
ftr-413	1394	67	perceived	perceive	VERB
ftr-413	1394	68	abuse	abuse	NOUN
ftr-413	1394	69	.	.	PUNCT
ftr-413	1395	1	2004	2004	NUM
ftr-413	1395	2	tnt	tnt	PROPN
ftr-413	1395	3	19	19	NUM
ftr-413	1395	4	-	-	SYM
ftr-413	1395	5	3	3	NUM
ftr-413	1395	6	.	.	PUNCT
ftr-413	1395	7	a.	a.	NOUN
ftr-413	1395	8	silo	silo	NOUN
ftr-413	1395	9	transactions	transaction	NOUN
ftr-413	1395	10	were	be	AUX
ftr-413	1395	11	closed	close	VERB
ftr-413	1395	12	retroactive	retroactive	ADJ
ftr-413	1395	13	to	to	ADP
ftr-413	1395	14	3/12/04	3/12/04	NUM
ftr-413	1395	15	.	.	PUNCT
ftr-413	1396	1	section	section	NOUN
ftr-413	1396	2	848	848	NUM
ftr-413	1396	3	of	of	ADP
ftr-413	1396	4	the	the	DET
ftr-413	1396	5	american	american	ADJ
ftr-413	1396	6	jobs	jobs	PROPN
ftr-413	1396	7	creation	creation	PROPN
ftr-413	1396	8	act	act	NOUN
ftr-413	1396	9	of	of	ADP
ftr-413	1396	10	2004	2004	NUM
ftr-413	1396	11	adds	add	VERB
ftr-413	1396	12	new	new	ADJ
ftr-413	1396	13	§	§	PROPN
ftr-413	1396	14	470	470	NUM
ftr-413	1396	15	to	to	ADP
ftr-413	1396	16	disallow	disallow	VERB
ftr-413	1396	17	losses	loss	NOUN
ftr-413	1396	18	on	on	ADP
ftr-413	1396	19	leases	lease	NOUN
ftr-413	1396	20	of	of	ADP
ftr-413	1396	21	property	property	NOUN
ftr-413	1396	22	for	for	ADP
ftr-413	1396	23	tax	tax	NOUN
ftr-413	1396	24	-	-	PUNCT
ftr-413	1396	25	exempt	exempt	ADJ
ftr-413	1396	26	use	use	NOUN
ftr-413	1396	27	that	that	PRON
ftr-413	1396	28	were	be	AUX
ftr-413	1396	29	entered	enter	VERB
ftr-413	1396	30	into	into	ADP
ftr-413	1396	31	after	after	ADP
ftr-413	1396	32	3/12/04	3/12/04	NUM
ftr-413	1396	33	.	.	PUNCT
ftr-413	1397	1	the	the	DET
ftr-413	1397	2	disallowed	disallow	VERB
ftr-413	1397	3	losses	loss	NOUN
ftr-413	1397	4	would	would	AUX
ftr-413	1397	5	be	be	AUX
ftr-413	1397	6	carried	carry	VERB
ftr-413	1397	7	over	over	ADP
ftr-413	1397	8	to	to	ADP
ftr-413	1397	9	the	the	DET
ftr-413	1397	10	following	following	ADJ
ftr-413	1397	11	year	year	NOUN
ftr-413	1397	12	much	much	ADV
ftr-413	1397	13	as	as	SCONJ
ftr-413	1397	14	disallowed	disallow	VERB
ftr-413	1397	15	passive	passive	ADJ
ftr-413	1397	16	activity	activity	NOUN
ftr-413	1397	17	losses	loss	NOUN
ftr-413	1397	18	are	be	AUX
ftr-413	1397	19	carried	carry	VERB
ftr-413	1397	20	over	over	ADP
ftr-413	1397	21	.	.	PUNCT
ftr-413	1398	1	there	there	PRON
ftr-413	1398	2	is	be	VERB
ftr-413	1398	3	a	a	DET
ftr-413	1398	4	safe	safe	ADJ
ftr-413	1398	5	harbor	harbor	NOUN
ftr-413	1398	6	provision	provision	NOUN
ftr-413	1398	7	contained	contain	VERB
ftr-413	1398	8	in	in	ADP
ftr-413	1398	9	§	§	PROPN
ftr-413	1398	10	470(d	470(d	PROPN
ftr-413	1398	11	)	)	PUNCT
ftr-413	1398	12	.	.	PUNCT
ftr-413	1399	1	b.	b.	PROPN
ftr-413	1399	2	silos	silo	NOUN
ftr-413	1399	3	are	be	AUX
ftr-413	1399	4	now	now	ADV
ftr-413	1399	5	listed	list	VERB
ftr-413	1399	6	transactions	transaction	NOUN
ftr-413	1399	7	even	even	ADV
ftr-413	1399	8	though	though	SCONJ
ftr-413	1399	9	the	the	DET
ftr-413	1399	10	door	door	NOUN
ftr-413	1399	11	was	be	AUX
ftr-413	1399	12	closed	close	VERB
ftr-413	1399	13	after	after	ADP
ftr-413	1399	14	3/12/04	3/12/04	PROPN
ftr-413	1399	15	.	.	PUNCT
ftr-413	1400	1	notice	notice	VERB
ftr-413	1400	2	2005	2005	NUM
ftr-413	1400	3	-	-	SYM
ftr-413	1400	4	13	13	NUM
ftr-413	1400	5	,	,	PUNCT
ftr-413	1400	6	2005	2005	NUM
ftr-413	1400	7	-	-	SYM
ftr-413	1400	8	9	9	NUM
ftr-413	1400	9	i.r.b	i.r.b	NOUN
ftr-413	1400	10	.	.	PUNCT
ftr-413	1401	1	630	630	NUM
ftr-413	1401	2	(	(	PUNCT
ftr-413	1401	3	2/20/05	2/20/05	NUM
ftr-413	1401	4	)	)	PUNCT
ftr-413	1401	5	.	.	PUNCT
ftr-413	1402	1	this	this	DET
ftr-413	1402	2	notice	notice	NOUN
ftr-413	1402	3	distinguishes	distinguish	VERB
ftr-413	1402	4	the	the	DET
ftr-413	1402	5	silo	silo	NOUN
ftr-413	1402	6	transaction	transaction	NOUN
ftr-413	1402	7	from	from	ADP
ftr-413	1402	8	the	the	DET
ftr-413	1402	9	one	one	NUM
ftr-413	1402	10	in	in	ADP
ftr-413	1402	11	frank	frank	PROPN
ftr-413	1402	12	lyon	lyon	PROPN
ftr-413	1402	13	co.	co.	PROPN
ftr-413	1403	1	v.	v.	PROPN
ftr-413	1403	2	united	united	PROPN
ftr-413	1403	3	states	states	PROPN
ftr-413	1403	4	,	,	PUNCT
ftr-413	1404	1	435	435	NUM
ftr-413	1404	2	u.s	u.s	PROPN
ftr-413	1404	3	.	.	PROPN
ftr-413	1404	4	561	561	NUM
ftr-413	1404	5	(	(	PUNCT
ftr-413	1404	6	1978	1978	NUM
ftr-413	1404	7	)	)	PUNCT
ftr-413	1404	8	.	.	PUNCT
ftr-413	1405	1	c.	c.	NOUN
ftr-413	1405	2	relief	relief	NOUN
ftr-413	1405	3	for	for	ADP
ftr-413	1405	4	partnerships	partnership	NOUN
ftr-413	1405	5	and	and	CCONJ
ftr-413	1405	6	pass	pass	VERB
ftr-413	1405	7	-	-	PUNCT
ftr-413	1405	8	thru	thru	NOUN
ftr-413	1405	9	entities	entity	NOUN
ftr-413	1405	10	who	who	PRON
ftr-413	1405	11	looked	look	VERB
ftr-413	1405	12	like	like	SCONJ
ftr-413	1405	13	they	they	PRON
ftr-413	1405	14	fed	feed	VERB
ftr-413	1405	15	from	from	ADP
ftr-413	1405	16	“	"	PUNCT
ftr-413	1405	17	silos	silo	NOUN
ftr-413	1405	18	”	"	PUNCT
ftr-413	1405	19	in	in	ADP
ftr-413	1405	20	2004	2004	NUM
ftr-413	1405	21	but	but	CCONJ
ftr-413	1405	22	really	really	ADV
ftr-413	1405	23	did	do	VERB
ftr-413	1405	24	n’t	not	PART
ftr-413	1405	25	.	.	PUNCT
ftr-413	1406	1	notice	notice	VERB
ftr-413	1406	2	2005	2005	NUM
ftr-413	1406	3	-	-	SYM
ftr-413	1406	4	29	29	NUM
ftr-413	1406	5	,	,	PUNCT
ftr-413	1406	6	2005	2005	NUM
ftr-413	1406	7	-	-	SYM
ftr-413	1406	8	13	13	NUM
ftr-413	1406	9	i.r.b	i.r.b	NOUN
ftr-413	1406	10	.	.	PUNCT
ftr-413	1407	1	796	796	NUM
ftr-413	1407	2	(	(	PUNCT
ftr-413	1407	3	3/10/05	3/10/05	NUM
ftr-413	1407	4	)	)	PUNCT
ftr-413	1407	5	.	.	PUNCT
ftr-413	1408	1	the	the	DET
ftr-413	1408	2	service	service	NOUN
ftr-413	1408	3	will	will	AUX
ftr-413	1408	4	not	not	PART
ftr-413	1408	5	apply	apply	VERB
ftr-413	1408	6	§	§	PROPN
ftr-413	1408	7	470	470	NUM
ftr-413	1408	8	to	to	ADP
ftr-413	1408	9	partnerships	partnership	NOUN
ftr-413	1408	10	106	106	NUM
ftr-413	1408	11	florida	florida	PROPN
ftr-413	1408	12	tax	tax	NOUN
ftr-413	1408	13	review	review	NOUN
ftr-413	1409	1	[	[	X
ftr-413	1409	2	vol.7	vol.7	NOUN
ftr-413	1409	3	:	:	PUNCT
ftr-413	1409	4	si	si	NOUN
ftr-413	1409	5	and	and	CCONJ
ftr-413	1409	6	pass	pass	VERB
ftr-413	1409	7	-	-	PUNCT
ftr-413	1409	8	thru	thru	NOUN
ftr-413	1409	9	entities	entity	NOUN
ftr-413	1409	10	described	describe	VERB
ftr-413	1409	11	in	in	ADP
ftr-413	1409	12	§	§	PROPN
ftr-413	1409	13	168(h)(6)(e	168(h)(6)(e	PROPN
ftr-413	1409	14	)	)	PUNCT
ftr-413	1409	15	for	for	ADP
ftr-413	1409	16	taxable	taxable	ADJ
ftr-413	1409	17	years	year	NOUN
ftr-413	1409	18	that	that	PRON
ftr-413	1409	19	begin	begin	VERB
ftr-413	1409	20	before	before	ADP
ftr-413	1409	21	1/1/05	1/1/05	NUM
ftr-413	1409	22	in	in	ADP
ftr-413	1409	23	order	order	NOUN
ftr-413	1409	24	to	to	PART
ftr-413	1409	25	disallow	disallow	VERB
ftr-413	1409	26	losses	loss	NOUN
ftr-413	1409	27	associated	associate	VERB
ftr-413	1409	28	with	with	ADP
ftr-413	1409	29	property	property	NOUN
ftr-413	1409	30	that	that	PRON
ftr-413	1409	31	is	be	AUX
ftr-413	1409	32	treated	treat	VERB
ftr-413	1409	33	as	as	ADP
ftr-413	1409	34	tax	tax	NOUN
ftr-413	1409	35	-	-	PUNCT
ftr-413	1409	36	exempt	exempt	ADJ
ftr-413	1409	37	use	use	NOUN
ftr-413	1409	38	property	property	NOUN
ftr-413	1409	39	solely	solely	ADV
ftr-413	1409	40	as	as	ADP
ftr-413	1409	41	a	a	DET
ftr-413	1409	42	result	result	NOUN
ftr-413	1409	43	of	of	ADP
ftr-413	1409	44	the	the	DET
ftr-413	1409	45	application	application	NOUN
ftr-413	1409	46	of	of	ADP
ftr-413	1409	47	§	§	PROPN
ftr-413	1409	48	168(h)(6	168(h)(6	NUM
ftr-413	1409	49	)	)	PUNCT
ftr-413	1409	50	(	(	PUNCT
ftr-413	1409	51	describing	describe	VERB
ftr-413	1409	52	property	property	NOUN
ftr-413	1409	53	owned	own	VERB
ftr-413	1409	54	by	by	ADP
ftr-413	1409	55	a	a	DET
ftr-413	1409	56	partnership	partnership	NOUN
ftr-413	1409	57	that	that	PRON
ftr-413	1409	58	has	have	VERB
ftr-413	1409	59	both	both	DET
ftr-413	1409	60	tax	tax	NOUN
ftr-413	1409	61	-	-	PUNCT
ftr-413	1409	62	exempt	exempt	ADJ
ftr-413	1409	63	and	and	CCONJ
ftr-413	1409	64	nontax	nontax	ADV
ftr-413	1409	65	-	-	PUNCT
ftr-413	1409	66	exempt	exempt	ADJ
ftr-413	1409	67	partners	partner	NOUN
ftr-413	1409	68	)	)	PUNCT
ftr-413	1409	69	.	.	PUNCT
ftr-413	1410	1	6	6	X
ftr-413	1410	2	.	.	PUNCT
ftr-413	1410	3	removes	remove	VERB
ftr-413	1410	4	from	from	ADP
ftr-413	1410	5	the	the	DET
ftr-413	1410	6	list	list	NOUN
ftr-413	1410	7	a	a	DET
ftr-413	1410	8	transaction	transaction	NOUN
ftr-413	1410	9	in	in	ADP
ftr-413	1410	10	which	which	PRON
ftr-413	1410	11	expected	expect	VERB
ftr-413	1410	12	economic	economic	ADJ
ftr-413	1410	13	profit	profit	NOUN
ftr-413	1410	14	is	be	AUX
ftr-413	1410	15	insubstantial	insubstantial	ADJ
ftr-413	1410	16	in	in	ADP
ftr-413	1410	17	comparison	comparison	NOUN
ftr-413	1410	18	to	to	ADP
ftr-413	1410	19	the	the	DET
ftr-413	1410	20	value	value	NOUN
ftr-413	1410	21	of	of	ADP
ftr-413	1410	22	the	the	DET
ftr-413	1410	23	expected	expect	VERB
ftr-413	1410	24	foreign	foreign	ADJ
ftr-413	1410	25	tax	tax	NOUN
ftr-413	1410	26	credits	credit	NOUN
ftr-413	1410	27	.	.	PUNCT
ftr-413	1411	1	notice	notice	VERB
ftr-413	1411	2	2004	2004	NUM
ftr-413	1411	3	-	-	SYM
ftr-413	1411	4	19	19	NUM
ftr-413	1411	5	,	,	PUNCT
ftr-413	1411	6	2004	2004	NUM
ftr-413	1411	7	-	-	SYM
ftr-413	1411	8	11	11	NUM
ftr-413	1411	9	i.r.b	i.r.b	NOUN
ftr-413	1411	10	.	.	PUNCT
ftr-413	1412	1	606	606	NUM
ftr-413	1412	2	.	.	PUNCT
ftr-413	1413	1	the	the	DET
ftr-413	1413	2	irs	irs	PROPN
ftr-413	1413	3	has	have	AUX
ftr-413	1413	4	removed	remove	VERB
ftr-413	1413	5	from	from	ADP
ftr-413	1413	6	the	the	DET
ftr-413	1413	7	list	list	NOUN
ftr-413	1413	8	of	of	ADP
ftr-413	1413	9	listed	list	VERB
ftr-413	1413	10	transactions	transaction	NOUN
ftr-413	1413	11	those	those	PRON
ftr-413	1413	12	described	describe	VERB
ftr-413	1413	13	in	in	ADP
ftr-413	1413	14	notice	notice	NOUN
ftr-413	1413	15	98	98	NUM
ftr-413	1413	16	-	-	SYM
ftr-413	1413	17	5	5	NUM
ftr-413	1413	18	,	,	PUNCT
ftr-413	1413	19	1998	1998	NUM
ftr-413	1413	20	-	-	SYM
ftr-413	1413	21	1	1	NUM
ftr-413	1413	22	c.b	c.b	PROPN
ftr-413	1413	23	.	.	PROPN
ftr-413	1413	24	334	334	NUM
ftr-413	1413	25	,	,	PUNCT
ftr-413	1413	26	which	which	PRON
ftr-413	1413	27	are	be	AUX
ftr-413	1413	28	transactions	transaction	NOUN
ftr-413	1413	29	in	in	ADP
ftr-413	1413	30	which	which	PRON
ftr-413	1413	31	the	the	DET
ftr-413	1413	32	expected	expect	VERB
ftr-413	1413	33	economic	economic	ADJ
ftr-413	1413	34	profit	profit	NOUN
ftr-413	1413	35	is	be	AUX
ftr-413	1413	36	insubstantial	insubstantial	ADJ
ftr-413	1413	37	in	in	ADP
ftr-413	1413	38	comparison	comparison	NOUN
ftr-413	1413	39	to	to	ADP
ftr-413	1413	40	the	the	DET
ftr-413	1413	41	value	value	NOUN
ftr-413	1413	42	of	of	ADP
ftr-413	1413	43	the	the	DET
ftr-413	1413	44	expected	expect	VERB
ftr-413	1413	45	foreign	foreign	ADJ
ftr-413	1413	46	tax	tax	NOUN
ftr-413	1413	47	credits	credit	NOUN
ftr-413	1413	48	.	.	PUNCT
ftr-413	1414	1	7	7	X
ftr-413	1414	2	.	.	X
ftr-413	1414	3	porc	porc	NOUN
ftr-413	1414	4	transactions	transaction	NOUN
ftr-413	1414	5	also	also	ADV
ftr-413	1414	6	removed	remove	VERB
ftr-413	1414	7	from	from	ADP
ftr-413	1414	8	the	the	DET
ftr-413	1414	9	list	list	NOUN
ftr-413	1414	10	so	so	SCONJ
ftr-413	1414	11	it	it	PRON
ftr-413	1414	12	’s	’s	AUX
ftr-413	1414	13	no	no	ADV
ftr-413	1414	14	longer	long	ADV
ftr-413	1414	15	considered	consider	VERB
ftr-413	1414	16	piggy	piggy	NOUN
ftr-413	1414	17	to	to	PART
ftr-413	1414	18	be	be	AUX
ftr-413	1414	19	“	"	PUNCT
ftr-413	1414	20	porc	porc	NOUN
ftr-413	1414	21	-	-	PUNCT
ftr-413	1414	22	y.	y.	NOUN
ftr-413	1414	23	”	"	PUNCT
ftr-413	1414	24	notice	notice	NOUN
ftr-413	1414	25	2004	2004	NUM
ftr-413	1414	26	-	-	SYM
ftr-413	1414	27	65	65	NUM
ftr-413	1414	28	,	,	PUNCT
ftr-413	1414	29	2004	2004	NUM
ftr-413	1414	30	-	-	SYM
ftr-413	1414	31	41	41	NUM
ftr-413	1414	32	i.r.b	i.r.b	NOUN
ftr-413	1414	33	.	.	PUNCT
ftr-413	1415	1	599	599	NUM
ftr-413	1415	2	(	(	PUNCT
ftr-413	1415	3	9/24/04	9/24/04	NUM
ftr-413	1415	4	)	)	PUNCT
ftr-413	1415	5	,	,	PUNCT
ftr-413	1415	6	modifying	modify	VERB
ftr-413	1415	7	notice	notice	NOUN
ftr-413	1415	8	2002	2002	NUM
ftr-413	1415	9	-	-	SYM
ftr-413	1415	10	70	70	NUM
ftr-413	1415	11	,	,	PUNCT
ftr-413	1415	12	2002	2002	NUM
ftr-413	1415	13	-	-	SYM
ftr-413	1415	14	2	2	NUM
ftr-413	1415	15	c.b	c.b	PROPN
ftr-413	1415	16	.	.	PROPN
ftr-413	1415	17	765	765	NUM
ftr-413	1415	18	,	,	PUNCT
ftr-413	1415	19	and	and	CCONJ
ftr-413	1415	20	notice	notice	VERB
ftr-413	1415	21	200376	200376	NUM
ftr-413	1415	22	,	,	PUNCT
ftr-413	1415	23	2003	2003	NUM
ftr-413	1415	24	-	-	SYM
ftr-413	1415	25	49	49	NUM
ftr-413	1415	26	i.r.b	i.r.b	NOUN
ftr-413	1415	27	.	.	PUNCT
ftr-413	1416	1	1181	1181	NUM
ftr-413	1416	2	.	.	PUNCT
ftr-413	1417	1	this	this	DET
ftr-413	1417	2	notice	notice	NOUN
ftr-413	1417	3	removes	remove	VERB
ftr-413	1417	4	the	the	DET
ftr-413	1417	5	producer	producer	NOUN
ftr-413	1417	6	owned	own	VERB
ftr-413	1417	7	reinsurance	reinsurance	NOUN
ftr-413	1417	8	company	company	NOUN
ftr-413	1417	9	transaction	transaction	NOUN
ftr-413	1417	10	from	from	ADP
ftr-413	1417	11	the	the	DET
ftr-413	1417	12	list	list	NOUN
ftr-413	1417	13	of	of	ADP
ftr-413	1417	14	“	"	PUNCT
ftr-413	1417	15	identified	identify	VERB
ftr-413	1417	16	tax	tax	NOUN
ftr-413	1417	17	avoidance	avoidance	NOUN
ftr-413	1417	18	transactions	transaction	NOUN
ftr-413	1417	19	.	.	PUNCT
ftr-413	1417	20	”	"	PUNCT
ftr-413	1418	1	the	the	DET
ftr-413	1418	2	rationales	rationale	NOUN
ftr-413	1418	3	for	for	ADP
ftr-413	1418	4	the	the	DET
ftr-413	1418	5	removal	removal	NOUN
ftr-413	1418	6	are	be	AUX
ftr-413	1418	7	:	:	PUNCT
ftr-413	1418	8	(	(	PUNCT
ftr-413	1418	9	1	1	X
ftr-413	1418	10	)	)	PUNCT
ftr-413	1418	11	that	that	DET
ftr-413	1418	12	examination	examination	NOUN
ftr-413	1418	13	of	of	ADP
ftr-413	1418	14	this	this	DET
ftr-413	1418	15	type	type	NOUN
ftr-413	1418	16	of	of	ADP
ftr-413	1418	17	transaction	transaction	NOUN
ftr-413	1418	18	showed	show	VERB
ftr-413	1418	19	fewer	few	ADJ
ftr-413	1418	20	abusive	abusive	ADJ
ftr-413	1418	21	transactions	transaction	NOUN
ftr-413	1418	22	than	than	SCONJ
ftr-413	1418	23	anticipated	anticipate	VERB
ftr-413	1418	24	;	;	PUNCT
ftr-413	1418	25	and	and	CCONJ
ftr-413	1418	26	(	(	PUNCT
ftr-413	1418	27	2	2	X
ftr-413	1418	28	)	)	PUNCT
ftr-413	1418	29	the	the	DET
ftr-413	1418	30	amendment	amendment	NOUN
ftr-413	1418	31	of	of	ADP
ftr-413	1418	32	§	§	PROPN
ftr-413	1418	33	501(c)(15	501(c)(15	NUM
ftr-413	1418	34	)	)	PUNCT
ftr-413	1419	1	[	[	X
ftr-413	1419	2	to	to	PART
ftr-413	1419	3	limit	limit	VERB
ftr-413	1419	4	the	the	DET
ftr-413	1419	5	gross	gross	ADJ
ftr-413	1419	6	income	income	NOUN
ftr-413	1419	7	of	of	ADP
ftr-413	1419	8	organizations	organization	NOUN
ftr-413	1419	9	exempt	exempt	ADJ
ftr-413	1419	10	under	under	ADP
ftr-413	1419	11	that	that	DET
ftr-413	1419	12	section	section	NOUN
ftr-413	1419	13	to	to	ADP
ftr-413	1419	14	$	$	SYM
ftr-413	1419	15	600,000	600,000	NUM
ftr-413	1419	16	]	]	PUNCT
ftr-413	1419	17	by	by	ADP
ftr-413	1419	18	section	section	NOUN
ftr-413	1419	19	206	206	NUM
ftr-413	1419	20	of	of	ADP
ftr-413	1419	21	the	the	DET
ftr-413	1419	22	pension	pension	NOUN
ftr-413	1419	23	funding	funding	NOUN
ftr-413	1419	24	equity	equity	PROPN
ftr-413	1419	25	act	act	PROPN
ftr-413	1419	26	,	,	PUNCT
ftr-413	1419	27	p.l	p.l	PROPN
ftr-413	1419	28	108	108	NUM
ftr-413	1419	29	-	-	SYM
ftr-413	1419	30	21	21	NUM
ftr-413	1419	31	,	,	PUNCT
ftr-413	1419	32	as	as	SCONJ
ftr-413	1419	33	described	describe	VERB
ftr-413	1419	34	in	in	ADP
ftr-413	1419	35	notice	notice	NOUN
ftr-413	1419	36	2004	2004	NUM
ftr-413	1419	37	-	-	SYM
ftr-413	1419	38	64	64	NUM
ftr-413	1419	39	,	,	PUNCT
ftr-413	1419	40	5004	5004	NUM
ftr-413	1419	41	-	-	SYM
ftr-413	1419	42	41	41	NUM
ftr-413	1419	43	i.r.b	i.r.b	NOUN
ftr-413	1419	44	.	.	PUNCT
ftr-413	1420	1	(	(	PUNCT
ftr-413	1420	2	9/24/04	9/24/04	NUM
ftr-413	1420	3	)	)	PUNCT
ftr-413	1420	4	.	.	PUNCT
ftr-413	1421	1	8	8	X
ftr-413	1421	2	.	.	NUM
ftr-413	1421	3	updated	update	VERB
ftr-413	1421	4	list	list	NOUN
ftr-413	1421	5	of	of	ADP
ftr-413	1421	6	listed	list	VERB
ftr-413	1421	7	transactions	transaction	NOUN
ftr-413	1421	8	minus	minus	CCONJ
ftr-413	1421	9	the	the	DET
ftr-413	1421	10	above	above	ADJ
ftr-413	1421	11	two	two	NUM
ftr-413	1421	12	.	.	PUNCT
ftr-413	1422	1	notice	notice	VERB
ftr-413	1422	2	2004	2004	NUM
ftr-413	1422	3	-	-	SYM
ftr-413	1422	4	67	67	NUM
ftr-413	1422	5	,	,	PUNCT
ftr-413	1422	6	2004	2004	NUM
ftr-413	1422	7	-	-	SYM
ftr-413	1422	8	41	41	NUM
ftr-413	1422	9	i.r.b	i.r.b	NOUN
ftr-413	1422	10	.	.	PUNCT
ftr-413	1423	1	600	600	NUM
ftr-413	1423	2	(	(	PUNCT
ftr-413	1423	3	9/24/04	9/24/04	NUM
ftr-413	1423	4	)	)	PUNCT
ftr-413	1423	5	,	,	PUNCT
ftr-413	1423	6	supplementing	supplement	VERB
ftr-413	1423	7	and	and	CCONJ
ftr-413	1423	8	superseding	supersede	VERB
ftr-413	1423	9	notice	notice	NOUN
ftr-413	1423	10	2003	2003	NUM
ftr-413	1423	11	-	-	SYM
ftr-413	1423	12	76	76	NUM
ftr-413	1423	13	,	,	PUNCT
ftr-413	1423	14	as	as	SCONJ
ftr-413	1423	15	modified	modify	VERB
ftr-413	1423	16	by	by	ADP
ftr-413	1423	17	notice	notice	NOUN
ftr-413	1423	18	2004	2004	NUM
ftr-413	1423	19	-	-	SYM
ftr-413	1423	20	19	19	NUM
ftr-413	1423	21	and	and	CCONJ
ftr-413	1423	22	notice	notice	VERB
ftr-413	1423	23	2004	2004	NUM
ftr-413	1423	24	-	-	SYM
ftr-413	1423	25	65	65	NUM
ftr-413	1423	26	.	.	PUNCT
ftr-413	1423	27	updated	update	VERB
ftr-413	1423	28	list	list	NOUN
ftr-413	1423	29	of	of	ADP
ftr-413	1423	30	listed	list	VERB
ftr-413	1423	31	transactions	transaction	NOUN
ftr-413	1423	32	.	.	PUNCT
ftr-413	1424	1	notice	notice	VERB
ftr-413	1424	2	2003	2003	NUM
ftr-413	1424	3	-	-	SYM
ftr-413	1424	4	76	76	NUM
ftr-413	1424	5	,	,	PUNCT
ftr-413	1424	6	2003	2003	NUM
ftr-413	1424	7	-	-	SYM
ftr-413	1424	8	49	49	NUM
ftr-413	1424	9	i.r.b	i.r.b	NOUN
ftr-413	1424	10	.	.	PUNCT
ftr-413	1425	1	(	(	PUNCT
ftr-413	1425	2	11/7/03	11/7/03	NUM
ftr-413	1425	3	)	)	PUNCT
ftr-413	1425	4	,	,	PUNCT
ftr-413	1425	5	supplementing	supplement	VERB
ftr-413	1425	6	and	and	CCONJ
ftr-413	1425	7	superseding	supersede	VERB
ftr-413	1425	8	notice	notice	NOUN
ftr-413	1425	9	2001	2001	NUM
ftr-413	1425	10	-	-	SYM
ftr-413	1425	11	51	51	NUM
ftr-413	1425	12	,	,	PUNCT
ftr-413	1425	13	2001	2001	NUM
ftr-413	1425	14	-	-	SYM
ftr-413	1425	15	34	34	NUM
ftr-413	1425	16	i.r.b	i.r.b	NOUN
ftr-413	1425	17	.	.	PUNCT
ftr-413	1426	1	190	190	NUM
ftr-413	1426	2	(	(	PUNCT
ftr-413	1426	3	8/3/01	8/3/01	NUM
ftr-413	1426	4	)	)	PUNCT
ftr-413	1426	5	.	.	PUNCT
ftr-413	1427	1	the	the	DET
ftr-413	1427	2	irs	irs	PROPN
ftr-413	1427	3	has	have	AUX
ftr-413	1427	4	identified	identify	VERB
ftr-413	1427	5	24	24	NUM
ftr-413	1427	6	listed	list	VERB
ftr-413	1427	7	transactions	transaction	NOUN
ftr-413	1427	8	for	for	ADP
ftr-413	1427	9	purposes	purpose	NOUN
ftr-413	1427	10	of	of	ADP
ftr-413	1427	11	reg	reg	NOUN
ftr-413	1427	12	.	.	PUNCT
ftr-413	1428	1	§	§	PROPN
ftr-413	1428	2	§	§	NOUN
ftr-413	1428	3	1.60114(b)(2	1.60114(b)(2	NUM
ftr-413	1428	4	)	)	PUNCT
ftr-413	1428	5	and	and	CCONJ
ftr-413	1428	6	301.6111	301.6111	NUM
ftr-413	1428	7	-	-	SYM
ftr-413	1428	8	2(b)(2	2(b)(2	NUM
ftr-413	1428	9	)	)	PUNCT
ftr-413	1428	10	.	.	PUNCT
ftr-413	1429	1	as	as	SCONJ
ftr-413	1429	2	restated	restate	VERB
ftr-413	1429	3	and	and	CCONJ
ftr-413	1429	4	updated	update	VERB
ftr-413	1429	5	,	,	PUNCT
ftr-413	1429	6	the	the	DET
ftr-413	1429	7	list	list	NOUN
ftr-413	1429	8	includes	include	VERB
ftr-413	1429	9	:	:	PUNCT
ftr-413	1429	10	(	(	PUNCT
ftr-413	1429	11	1	1	X
ftr-413	1429	12	)	)	PUNCT
ftr-413	1429	13	rev	rev	X
ftr-413	1429	14	.	.	PUNCT
ftr-413	1430	1	rul	rul	NOUN
ftr-413	1430	2	.	.	PUNCT
ftr-413	1431	1	90	90	NUM
ftr-413	1431	2	-	-	SYM
ftr-413	1431	3	105	105	NUM
ftr-413	1431	4	,	,	PUNCT
ftr-413	1431	5	1990	1990	NUM
ftr-413	1431	6	-	-	SYM
ftr-413	1431	7	2	2	NUM
ftr-413	1431	8	c.b	c.b	PROPN
ftr-413	1431	9	.	.	PROPN
ftr-413	1431	10	69	69	NUM
ftr-413	1431	11	,	,	PUNCT
ftr-413	1431	12	transactions	transaction	NOUN
ftr-413	1431	13	(	(	PUNCT
ftr-413	1431	14	deductions	deduction	NOUN
ftr-413	1431	15	for	for	ADP
ftr-413	1431	16	contributions	contribution	NOUN
ftr-413	1431	17	to	to	ADP
ftr-413	1431	18	certain	certain	ADJ
ftr-413	1431	19	pension	pension	NOUN
ftr-413	1431	20	plans	plan	NOUN
ftr-413	1431	21	attributable	attributable	ADJ
ftr-413	1431	22	to	to	ADP
ftr-413	1431	23	future	future	ADJ
ftr-413	1431	24	year	year	NOUN
ftr-413	1431	25	’s	’s	PART
ftr-413	1431	26	compensation	compensation	NOUN
ftr-413	1431	27	)	)	PUNCT
ftr-413	1431	28	;	;	PUNCT
ftr-413	1431	29	(	(	PUNCT
ftr-413	1431	30	2	2	X
ftr-413	1431	31	)	)	PUNCT
ftr-413	1431	32	notice	notice	NOUN
ftr-413	1431	33	9534	9534	NUM
ftr-413	1431	34	,	,	PUNCT
ftr-413	1431	35	1995	1995	NUM
ftr-413	1431	36	-	-	SYM
ftr-413	1431	37	1	1	NUM
ftr-413	1431	38	c.b	c.b	PROPN
ftr-413	1431	39	.	.	PROPN
ftr-413	1431	40	309	309	NUM
ftr-413	1431	41	,	,	PUNCT
ftr-413	1431	42	certain	certain	ADJ
ftr-413	1431	43	trust	trust	NOUN
ftr-413	1431	44	arrangements	arrangement	NOUN
ftr-413	1431	45	(	(	PUNCT
ftr-413	1431	46	purported	purport	VERB
ftr-413	1431	47	multiple	multiple	ADJ
ftr-413	1431	48	employer	employer	NOUN
ftr-413	1431	49	welfare	welfare	NOUN
ftr-413	1431	50	benefit	benefit	NOUN
ftr-413	1431	51	funds	fund	NOUN
ftr-413	1431	52	)	)	PUNCT
ftr-413	1431	53	;	;	PUNCT
ftr-413	1431	54	(	(	PUNCT
ftr-413	1431	55	3	3	X
ftr-413	1431	56	)	)	PUNCT
ftr-413	1431	57	transactions	transaction	NOUN
ftr-413	1431	58	substantially	substantially	ADV
ftr-413	1431	59	similar	similar	ADJ
ftr-413	1431	60	to	to	ADP
ftr-413	1431	61	those	those	PRON
ftr-413	1431	62	at	at	ADP
ftr-413	1431	63	issue	issue	NOUN
ftr-413	1431	64	in	in	ADP
ftr-413	1431	65	asa	asa	PROPN
ftr-413	1431	66	investerings	investering	NOUN
ftr-413	1431	67	partnership	partnership	PROPN
ftr-413	1431	68	v.	v.	PROPN
ftr-413	1431	69	commissioner	commissioner	PROPN
ftr-413	1431	70	,	,	PUNCT
ftr-413	1431	71	201	201	NUM
ftr-413	1431	72	f3d	f3d	PROPN
ftr-413	1431	73	505	505	NUM
ftr-413	1431	74	(	(	PUNCT
ftr-413	1431	75	d.c	d.c	PROPN
ftr-413	1431	76	.	.	PROPN
ftr-413	1431	77	cir	cir	PROPN
ftr-413	1431	78	.	.	PROPN
ftr-413	1431	79	2000	2000	NUM
ftr-413	1431	80	)	)	PUNCT
ftr-413	1431	81	and	and	CCONJ
ftr-413	1431	82	acm	acm	PROPN
ftr-413	1431	83	partnership	partnership	PROPN
ftr-413	1431	84	v.	v.	PROPN
ftr-413	1431	85	commissioner	commissioner	PROPN
ftr-413	1431	86	,	,	PUNCT
ftr-413	1431	87	157	157	NUM
ftr-413	1431	88	f.3d	f.3d	NUM
ftr-413	1431	89	231	231	NUM
ftr-413	1431	90	(	(	PUNCT
ftr-413	1431	91	3d	3d	PROPN
ftr-413	1431	92	cir	cir	NOUN
ftr-413	1431	93	.	.	PROPN
ftr-413	1431	94	1998	1998	NUM
ftr-413	1431	95	)	)	PUNCT
ftr-413	1432	1	(	(	PUNCT
ftr-413	1432	2	contingent	contingent	ADJ
ftr-413	1432	3	installment	installment	NOUN
ftr-413	1432	4	sales	sale	NOUN
ftr-413	1432	5	transactions	transaction	NOUN
ftr-413	1432	6	in	in	ADP
ftr-413	1432	7	order	order	NOUN
ftr-413	1432	8	to	to	PART
ftr-413	1432	9	accelerate	accelerate	VERB
ftr-413	1432	10	and	and	CCONJ
ftr-413	1432	11	allocate	allocate	VERB
ftr-413	1432	12	income	income	NOUN
ftr-413	1432	13	to	to	ADP
ftr-413	1432	14	a	a	DET
ftr-413	1432	15	tax	tax	NOUN
ftr-413	1432	16	-	-	PUNCT
ftr-413	1432	17	indifferent	indifferent	ADJ
ftr-413	1432	18	partner	partner	NOUN
ftr-413	1432	19	)	)	PUNCT
ftr-413	1432	20	;	;	PUNCT
ftr-413	1432	21	(	(	PUNCT
ftr-413	1432	22	4	4	X
ftr-413	1432	23	)	)	PUNCT
ftr-413	1432	24	prop	prop	NOUN
ftr-413	1432	25	.	.	PUNCT
ftr-413	1433	1	reg	reg	NOUN
ftr-413	1433	2	.	.	PUNCT
ftr-413	1434	1	§	§	PROPN
ftr-413	1434	2	1.643(a)-8	1.643(a)-8	PROPN
ftr-413	1434	3	transactions	transaction	NOUN
ftr-413	1434	4	involving	involve	VERB
ftr-413	1434	5	distributions	distribution	NOUN
ftr-413	1434	6	from	from	ADP
ftr-413	1434	7	charitable	charitable	ADJ
ftr-413	1434	8	remainder	remainder	NOUN
ftr-413	1434	9	trusts	trust	NOUN
ftr-413	1434	10	;	;	PUNCT
ftr-413	1434	11	(	(	PUNCT
ftr-413	1434	12	5	5	X
ftr-413	1434	13	)	)	PUNCT
ftr-413	1434	14	notice	notice	VERB
ftr-413	1434	15	99	99	NUM
ftr-413	1434	16	-	-	SYM
ftr-413	1434	17	59	59	NUM
ftr-413	1434	18	,	,	PUNCT
ftr-413	1434	19	19992	19992	NUM
ftr-413	1434	20	c.b	c.b	PROPN
ftr-413	1434	21	.	.	PROPN
ftr-413	1434	22	761	761	NUM
ftr-413	1434	23	,	,	PUNCT
ftr-413	1434	24	transactions	transaction	NOUN
ftr-413	1434	25	involving	involve	VERB
ftr-413	1434	26	the	the	DET
ftr-413	1434	27	distribution	distribution	NOUN
ftr-413	1434	28	of	of	ADP
ftr-413	1434	29	encumbered	encumbered	ADJ
ftr-413	1434	30	property	property	NOUN
ftr-413	1434	31	in	in	ADP
ftr-413	1434	32	which	which	PRON
ftr-413	1434	33	taxpayers	taxpayer	NOUN
ftr-413	1434	34	claim	claim	VERB
ftr-413	1434	35	tax	tax	NOUN
ftr-413	1434	36	losses	loss	NOUN
ftr-413	1434	37	for	for	ADP
ftr-413	1434	38	capital	capital	NOUN
ftr-413	1434	39	outlays	outlay	NOUN
ftr-413	1434	40	that	that	SCONJ
ftr-413	1434	41	they	they	PRON
ftr-413	1434	42	have	have	AUX
ftr-413	1434	43	in	in	ADP
ftr-413	1434	44	fact	fact	NOUN
ftr-413	1434	45	recovered	recover	VERB
ftr-413	1434	46	(	(	PUNCT
ftr-413	1434	47	the	the	DET
ftr-413	1434	48	pwc	pwc	PROPN
ftr-413	1434	49	so	so	ADV
ftr-413	1434	50	-	-	PUNCT
ftr-413	1434	51	called	call	VERB
ftr-413	1434	52	boss	boss	NOUN
ftr-413	1434	53	tax	tax	NOUN
ftr-413	1434	54	shelter	shelter	NOUN
ftr-413	1434	55	)	)	PUNCT
ftr-413	1434	56	;	;	PUNCT
ftr-413	1434	57	(	(	PUNCT
ftr-413	1434	58	6	6	X
ftr-413	1434	59	)	)	PUNCT
ftr-413	1434	60	reg	reg	NOUN
ftr-413	1434	61	.	.	PUNCT
ftr-413	1435	1	§	§	PROPN
ftr-413	1435	2	1.7701(1)-3	1.7701(1)-3	PROPN
ftr-413	1435	3	fastpay	fastpay	NOUN
ftr-413	1435	4	arrangements	arrangement	NOUN
ftr-413	1435	5	;	;	PUNCT
ftr-413	1435	6	(	(	PUNCT
ftr-413	1435	7	7	7	X
ftr-413	1435	8	)	)	PUNCT
ftr-413	1435	9	rev	rev	X
ftr-413	1435	10	.	.	PUNCT
ftr-413	1435	11	rul	rul	PROPN
ftr-413	1435	12	.	.	PUNCT
ftr-413	1435	13	2000	2000	NUM
ftr-413	1435	14	-	-	SYM
ftr-413	1435	15	12	12	NUM
ftr-413	1435	16	,	,	PUNCT
ftr-413	1435	17	2000	2000	NUM
ftr-413	1435	18	-	-	SYM
ftr-413	1435	19	11	11	NUM
ftr-413	1435	20	i.r.b	i.r.b	NOUN
ftr-413	1435	21	.	.	PUNCT
ftr-413	1436	1	744	744	NUM
ftr-413	1436	2	certain	certain	ADJ
ftr-413	1436	3	2005	2005	NUM
ftr-413	1436	4	]	]	PUNCT
ftr-413	1436	5	recent	recent	ADJ
ftr-413	1436	6	developments	development	NOUN
ftr-413	1436	7	in	in	ADP
ftr-413	1436	8	federal	federal	ADJ
ftr-413	1436	9	income	income	NOUN
ftr-413	1436	10	taxation	taxation	NOUN
ftr-413	1436	11	107	107	NUM
ftr-413	1436	12	transactions	transaction	NOUN
ftr-413	1436	13	involving	involve	VERB
ftr-413	1436	14	the	the	DET
ftr-413	1436	15	acquisition	acquisition	NOUN
ftr-413	1436	16	of	of	ADP
ftr-413	1436	17	two	two	NUM
ftr-413	1436	18	debt	debt	NOUN
ftr-413	1436	19	instruments	instrument	NOUN
ftr-413	1436	20	the	the	DET
ftr-413	1436	21	values	value	NOUN
ftr-413	1436	22	of	of	ADP
ftr-413	1436	23	which	which	PRON
ftr-413	1436	24	are	be	AUX
ftr-413	1436	25	expected	expect	VERB
ftr-413	1436	26	to	to	PART
ftr-413	1436	27	change	change	VERB
ftr-413	1436	28	significantly	significantly	ADV
ftr-413	1436	29	at	at	ADP
ftr-413	1436	30	about	about	ADV
ftr-413	1436	31	the	the	DET
ftr-413	1436	32	same	same	ADJ
ftr-413	1436	33	time	time	NOUN
ftr-413	1436	34	in	in	ADP
ftr-413	1436	35	opposite	opposite	ADJ
ftr-413	1436	36	directions	direction	NOUN
ftr-413	1436	37	;	;	PUNCT
ftr-413	1436	38	(	(	PUNCT
ftr-413	1436	39	8)	8)	NUM
ftr-413	1436	40	notice	notice	NOUN
ftr-413	1436	41	2000	2000	NUM
ftr-413	1436	42	-	-	SYM
ftr-413	1436	43	44	44	NUM
ftr-413	1436	44	,	,	PUNCT
ftr-413	1436	45	2000	2000	NUM
ftr-413	1436	46	-	-	SYM
ftr-413	1436	47	36	36	NUM
ftr-413	1436	48	i.r.b	i.r.b	NOUN
ftr-413	1436	49	.	.	PUNCT
ftr-413	1437	1	255	255	NUM
ftr-413	1437	2	transactions	transaction	NOUN
ftr-413	1437	3	generating	generating	NOUN
ftr-413	1437	4	losses	loss	NOUN
ftr-413	1437	5	resulting	result	VERB
ftr-413	1437	6	from	from	ADP
ftr-413	1437	7	artificially	artificially	ADV
ftr-413	1437	8	inflating	inflate	VERB
ftr-413	1437	9	the	the	DET
ftr-413	1437	10	basis	basis	NOUN
ftr-413	1437	11	of	of	ADP
ftr-413	1437	12	partnership	partnership	NOUN
ftr-413	1437	13	interests	interest	NOUN
ftr-413	1437	14	(	(	PUNCT
ftr-413	1437	15	the	the	DET
ftr-413	1437	16	kpmg	kpmg	PROPN
ftr-413	1437	17	so	so	ADV
ftr-413	1437	18	-	-	PUNCT
ftr-413	1437	19	called	call	VERB
ftr-413	1437	20	blips	blip	NOUN
ftr-413	1437	21	tax	tax	NOUN
ftr-413	1437	22	shelter	shelter	NOUN
ftr-413	1437	23	)	)	PUNCT
ftr-413	1437	24	;	;	PUNCT
ftr-413	1437	25	(	(	PUNCT
ftr-413	1437	26	9	9	X
ftr-413	1437	27	)	)	PUNCT
ftr-413	1437	28	notice	notice	NOUN
ftr-413	1437	29	2000	2000	NUM
ftr-413	1437	30	-	-	SYM
ftr-413	1437	31	60	60	NUM
ftr-413	1437	32	,	,	PUNCT
ftr-413	1437	33	2000	2000	NUM
ftr-413	1437	34	-	-	SYM
ftr-413	1437	35	49	49	NUM
ftr-413	1437	36	i.r.b	i.r.b	NOUN
ftr-413	1437	37	.	.	PUNCT
ftr-413	1438	1	568,9	568,9	NUM
ftr-413	1438	2	transactions	transaction	NOUN
ftr-413	1438	3	involving	involve	VERB
ftr-413	1438	4	the	the	DET
ftr-413	1438	5	purchase	purchase	NOUN
ftr-413	1438	6	of	of	ADP
ftr-413	1438	7	a	a	DET
ftr-413	1438	8	parent	parent	NOUN
ftr-413	1438	9	corporation	corporation	NOUN
ftr-413	1438	10	’s	’s	PART
ftr-413	1438	11	stock	stock	NOUN
ftr-413	1438	12	by	by	ADP
ftr-413	1438	13	a	a	DET
ftr-413	1438	14	subsidiary	subsidiary	NOUN
ftr-413	1438	15	,	,	PUNCT
ftr-413	1438	16	a	a	DET
ftr-413	1438	17	subsequent	subsequent	ADJ
ftr-413	1438	18	transfer	transfer	NOUN
ftr-413	1438	19	of	of	ADP
ftr-413	1438	20	the	the	DET
ftr-413	1438	21	purchased	purchase	VERB
ftr-413	1438	22	parent	parent	NOUN
ftr-413	1438	23	stock	stock	NOUN
ftr-413	1438	24	from	from	ADP
ftr-413	1438	25	the	the	DET
ftr-413	1438	26	subsidiary	subsidiary	NOUN
ftr-413	1438	27	to	to	ADP
ftr-413	1438	28	the	the	DET
ftr-413	1438	29	parent	parent	NOUN
ftr-413	1438	30	’s	’s	PART
ftr-413	1438	31	employees	employee	NOUN
ftr-413	1438	32	,	,	PUNCT
ftr-413	1438	33	and	and	CCONJ
ftr-413	1438	34	the	the	DET
ftr-413	1438	35	eventual	eventual	ADJ
ftr-413	1438	36	liquidation	liquidation	NOUN
ftr-413	1438	37	or	or	CCONJ
ftr-413	1438	38	sale	sale	NOUN
ftr-413	1438	39	of	of	ADP
ftr-413	1438	40	the	the	DET
ftr-413	1438	41	subsidiary	subsidiary	NOUN
ftr-413	1438	42	;	;	PUNCT
ftr-413	1438	43	(	(	PUNCT
ftr-413	1438	44	10	10	X
ftr-413	1438	45	)	)	PUNCT
ftr-413	1438	46	notice	notice	VERB
ftr-413	1438	47	2000	2000	NUM
ftr-413	1438	48	-	-	SYM
ftr-413	1438	49	61	61	NUM
ftr-413	1438	50	,	,	PUNCT
ftr-413	1438	51	2000	2000	NUM
ftr-413	1438	52	-	-	SYM
ftr-413	1438	53	49	49	NUM
ftr-413	1438	54	i.r.b	i.r.b	NOUN
ftr-413	1438	55	.	.	PUNCT
ftr-413	1439	1	569	569	NUM
ftr-413	1439	2	,	,	PUNCT
ftr-413	1439	3	transactions	transaction	NOUN
ftr-413	1439	4	purporting	purport	VERB
ftr-413	1439	5	to	to	PART
ftr-413	1439	6	apply	apply	VERB
ftr-413	1439	7	§	§	PROPN
ftr-413	1439	8	935	935	NUM
ftr-413	1439	9	to	to	ADP
ftr-413	1439	10	guamanian	guamanian	ADJ
ftr-413	1439	11	trusts	trust	NOUN
ftr-413	1439	12	;	;	PUNCT
ftr-413	1439	13	(	(	PUNCT
ftr-413	1439	14	11	11	X
ftr-413	1439	15	)	)	PUNCT
ftr-413	1439	16	notice	notice	VERB
ftr-413	1439	17	2001	2001	NUM
ftr-413	1439	18	-	-	SYM
ftr-413	1439	19	16	16	NUM
ftr-413	1439	20	,	,	PUNCT
ftr-413	1439	21	2001	2001	NUM
ftr-413	1439	22	-	-	SYM
ftr-413	1439	23	9	9	NUM
ftr-413	1439	24	i.r.b	i.r.b	NOUN
ftr-413	1439	25	.	.	PUNCT
ftr-413	1440	1	730	730	NUM
ftr-413	1440	2	,	,	PUNCT
ftr-413	1440	3	intermediary	intermediary	ADJ
ftr-413	1440	4	sales	sale	NOUN
ftr-413	1440	5	transactions	transaction	NOUN
ftr-413	1440	6	;	;	PUNCT
ftr-413	1440	7	(	(	PUNCT
ftr-413	1440	8	12	12	X
ftr-413	1440	9	)	)	PUNCT
ftr-413	1440	10	notice	notice	NOUN
ftr-413	1440	11	2001	2001	NUM
ftr-413	1440	12	-	-	SYM
ftr-413	1440	13	17	17	NUM
ftr-413	1440	14	,	,	PUNCT
ftr-413	1440	15	2001	2001	NUM
ftr-413	1440	16	-	-	SYM
ftr-413	1440	17	9	9	NUM
ftr-413	1440	18	i.r.b	i.r.b	NOUN
ftr-413	1440	19	.	.	PUNCT
ftr-413	1441	1	730	730	NUM
ftr-413	1441	2	,	,	PUNCT
ftr-413	1441	3	contingent	contingent	ADJ
ftr-413	1441	4	liability	liability	NOUN
ftr-413	1441	5	§	§	NOUN
ftr-413	1441	6	351	351	NUM
ftr-413	1441	7	transfer	transfer	NOUN
ftr-413	1441	8	transactions	transaction	NOUN
ftr-413	1441	9	;	;	PUNCT
ftr-413	1441	10	(	(	PUNCT
ftr-413	1441	11	13	13	X
ftr-413	1441	12	)	)	PUNCT
ftr-413	1441	13	notice	notice	VERB
ftr-413	1441	14	2001	2001	NUM
ftr-413	1441	15	-	-	SYM
ftr-413	1441	16	45	45	NUM
ftr-413	1441	17	,	,	PUNCT
ftr-413	1441	18	2001	2001	NUM
ftr-413	1441	19	-	-	SYM
ftr-413	1441	20	33	33	NUM
ftr-413	1441	21	i.r.b	i.r.b	NOUN
ftr-413	1441	22	.	.	PUNCT
ftr-413	1442	1	129	129	NUM
ftr-413	1443	1	(	(	PUNCT
ftr-413	1443	2	certain	certain	ADJ
ftr-413	1443	3	redemptions	redemption	NOUN
ftr-413	1443	4	of	of	ADP
ftr-413	1443	5	stock	stock	NOUN
ftr-413	1443	6	in	in	ADP
ftr-413	1443	7	transactions	transaction	NOUN
ftr-413	1443	8	not	not	PART
ftr-413	1443	9	subject	subject	ADJ
ftr-413	1443	10	to	to	ADP
ftr-413	1443	11	u.s	u.s	PROPN
ftr-413	1443	12	.	.	PROPN
ftr-413	1443	13	tax	tax	NOUN
ftr-413	1443	14	in	in	ADP
ftr-413	1443	15	which	which	PRON
ftr-413	1443	16	the	the	DET
ftr-413	1443	17	basis	basis	NOUN
ftr-413	1443	18	of	of	ADP
ftr-413	1443	19	the	the	DET
ftr-413	1443	20	redeemed	redeem	VERB
ftr-413	1443	21	stock	stock	NOUN
ftr-413	1443	22	purports	purport	NOUN
ftr-413	1443	23	to	to	PART
ftr-413	1443	24	shift	shift	VERB
ftr-413	1443	25	to	to	ADP
ftr-413	1443	26	a	a	DET
ftr-413	1443	27	u.s	u.s	PROPN
ftr-413	1443	28	.	.	PROPN
ftr-413	1443	29	taxpayer	taxpayer	PROPN
ftr-413	1443	30	)	)	PUNCT
ftr-413	1443	31	;	;	PUNCT
ftr-413	1443	32	(	(	PUNCT
ftr-413	1443	33	14	14	X
ftr-413	1443	34	)	)	PUNCT
ftr-413	1443	35	notice	notice	VERB
ftr-413	1443	36	2002	2002	NUM
ftr-413	1443	37	-	-	SYM
ftr-413	1443	38	21	21	NUM
ftr-413	1443	39	,	,	PUNCT
ftr-413	1443	40	2002	2002	NUM
ftr-413	1443	41	-	-	SYM
ftr-413	1443	42	1	1	NUM
ftr-413	1443	43	c.b	c.b	PROPN
ftr-413	1443	44	.	.	PROPN
ftr-413	1443	45	730	730	NUM
ftr-413	1443	46	,	,	PUNCT
ftr-413	1443	47	transactions	transaction	NOUN
ftr-413	1443	48	involving	involve	VERB
ftr-413	1443	49	the	the	DET
ftr-413	1443	50	use	use	NOUN
ftr-413	1443	51	of	of	ADP
ftr-413	1443	52	a	a	DET
ftr-413	1443	53	loan	loan	NOUN
ftr-413	1443	54	assumption	assumption	NOUN
ftr-413	1443	55	agreement	agreement	NOUN
ftr-413	1443	56	to	to	PART
ftr-413	1443	57	inflate	inflate	VERB
ftr-413	1443	58	basis	basis	NOUN
ftr-413	1443	59	in	in	ADP
ftr-413	1443	60	assets	asset	NOUN
ftr-413	1443	61	acquired	acquire	VERB
ftr-413	1443	62	from	from	ADP
ftr-413	1443	63	another	another	DET
ftr-413	1443	64	party	party	NOUN
ftr-413	1443	65	in	in	ADP
ftr-413	1443	66	order	order	NOUN
ftr-413	1443	67	to	to	PART
ftr-413	1443	68	claim	claim	VERB
ftr-413	1443	69	losses	loss	NOUN
ftr-413	1443	70	;	;	PUNCT
ftr-413	1443	71	(	(	PUNCT
ftr-413	1443	72	15	15	X
ftr-413	1443	73	)	)	PUNCT
ftr-413	1443	74	notice	notice	VERB
ftr-413	1443	75	2002	2002	NUM
ftr-413	1443	76	-	-	SYM
ftr-413	1443	77	35	35	NUM
ftr-413	1443	78	,	,	PUNCT
ftr-413	1443	79	2002	2002	NUM
ftr-413	1443	80	-	-	SYM
ftr-413	1443	81	1	1	NUM
ftr-413	1443	82	c.b	c.b	PROPN
ftr-413	1443	83	.	.	PROPN
ftr-413	1443	84	992	992	NUM
ftr-413	1443	85	,	,	PUNCT
ftr-413	1444	1	transactions	transaction	NOUN
ftr-413	1444	2	involving	involve	VERB
ftr-413	1444	3	the	the	DET
ftr-413	1444	4	use	use	NOUN
ftr-413	1444	5	of	of	ADP
ftr-413	1444	6	a	a	DET
ftr-413	1444	7	notional	notional	ADJ
ftr-413	1444	8	principal	principal	ADJ
ftr-413	1444	9	contract	contract	NOUN
ftr-413	1444	10	to	to	PART
ftr-413	1444	11	claim	claim	VERB
ftr-413	1444	12	current	current	ADJ
ftr-413	1444	13	deductions	deduction	NOUN
ftr-413	1444	14	for	for	ADP
ftr-413	1444	15	periodic	periodic	ADJ
ftr-413	1444	16	payments	payment	NOUN
ftr-413	1444	17	made	make	VERB
ftr-413	1444	18	by	by	ADP
ftr-413	1444	19	a	a	DET
ftr-413	1444	20	taxpayer	taxpayer	NOUN
ftr-413	1444	21	while	while	SCONJ
ftr-413	1444	22	disregarding	disregard	VERB
ftr-413	1444	23	the	the	DET
ftr-413	1444	24	accrual	accrual	ADJ
ftr-413	1444	25	of	of	ADP
ftr-413	1444	26	a	a	DET
ftr-413	1444	27	right	right	NOUN
ftr-413	1444	28	to	to	PART
ftr-413	1444	29	receive	receive	VERB
ftr-413	1444	30	offsetting	offset	VERB
ftr-413	1444	31	future	future	ADJ
ftr-413	1444	32	payments	payment	NOUN
ftr-413	1444	33	;	;	PUNCT
ftr-413	1444	34	(	(	PUNCT
ftr-413	1444	35	16	16	X
ftr-413	1444	36	)	)	PUNCT
ftr-413	1444	37	notice	notice	VERB
ftr-413	1444	38	2002	2002	NUM
ftr-413	1444	39	-	-	SYM
ftr-413	1444	40	50	50	NUM
ftr-413	1444	41	,	,	PUNCT
ftr-413	1444	42	2002c.b	2002c.b	NOUN
ftr-413	1444	43	.	.	NOUN
ftr-413	1444	44	98	98	NUM
ftr-413	1444	45	(	(	PUNCT
ftr-413	1444	46	transactions	transaction	NOUN
ftr-413	1444	47	involving	involve	VERB
ftr-413	1444	48	the	the	DET
ftr-413	1444	49	use	use	NOUN
ftr-413	1444	50	of	of	ADP
ftr-413	1444	51	a	a	DET
ftr-413	1444	52	straddle	straddle	NOUN
ftr-413	1444	53	,	,	PUNCT
ftr-413	1444	54	a	a	DET
ftr-413	1444	55	tiered	tiere	VERB
ftr-413	1444	56	partnership	partnership	NOUN
ftr-413	1444	57	structure	structure	NOUN
ftr-413	1444	58	,	,	PUNCT
ftr-413	1444	59	a	a	DET
ftr-413	1444	60	transitory	transitory	ADJ
ftr-413	1444	61	partner	partner	NOUN
ftr-413	1444	62	and	and	CCONJ
ftr-413	1444	63	the	the	DET
ftr-413	1444	64	absence	absence	NOUN
ftr-413	1444	65	of	of	ADP
ftr-413	1444	66	a	a	DET
ftr-413	1444	67	§	§	ADJ
ftr-413	1444	68	754	754	NUM
ftr-413	1444	69	election	election	NOUN
ftr-413	1444	70	to	to	PART
ftr-413	1444	71	claim	claim	VERB
ftr-413	1444	72	a	a	DET
ftr-413	1444	73	permanent	permanent	ADJ
ftr-413	1444	74	noneconomic	noneconomic	ADJ
ftr-413	1444	75	loss	loss	NOUN
ftr-413	1444	76	)	)	PUNCT
ftr-413	1444	77	,	,	PUNCT
ftr-413	1444	78	and	and	CCONJ
ftr-413	1444	79	similar	similar	ADJ
ftr-413	1444	80	transactions	transaction	NOUN
ftr-413	1444	81	identified	identify	VERB
ftr-413	1444	82	in	in	ADP
ftr-413	1444	83	notice	notice	NOUN
ftr-413	1444	84	2002	2002	NUM
ftr-413	1444	85	-	-	SYM
ftr-413	1444	86	65	65	NUM
ftr-413	1444	87	,	,	PUNCT
ftr-413	1444	88	2002	2002	NUM
ftr-413	1444	89	-	-	SYM
ftr-413	1444	90	2	2	NUM
ftr-413	1444	91	c.b	c.b	PROPN
ftr-413	1444	92	.	.	PROPN
ftr-413	1444	93	690	690	NUM
ftr-413	1444	94	,	,	PUNCT
ftr-413	1444	95	and	and	CCONJ
ftr-413	1444	96	notice	notice	VERB
ftr-413	1444	97	2003	2003	NUM
ftr-413	1444	98	-	-	SYM
ftr-413	1444	99	54	54	NUM
ftr-413	1444	100	,	,	PUNCT
ftr-413	1444	101	2003	2003	NUM
ftr-413	1444	102	-	-	SYM
ftr-413	1444	103	33	33	NUM
ftr-413	1444	104	i.r.b	i.r.b	NOUN
ftr-413	1444	105	.	.	PUNCT
ftr-413	1444	106	363	363	NUM
ftr-413	1444	107	;	;	PUNCT
ftr-413	1444	108	(	(	PUNCT
ftr-413	1444	109	17	17	NUM
ftr-413	1444	110	)	)	PUNCT
ftr-413	1444	111	rev	rev	PROPN
ftr-413	1444	112	.	.	PUNCT
ftr-413	1445	1	rul	rul	PROPN
ftr-413	1445	2	.	.	PUNCT
ftr-413	1445	3	2002	2002	NUM
ftr-413	1445	4	-	-	SYM
ftr-413	1445	5	69	69	NUM
ftr-413	1445	6	,	,	PUNCT
ftr-413	1445	7	2002	2002	NUM
ftr-413	1445	8	-	-	SYM
ftr-413	1445	9	2	2	NUM
ftr-413	1445	10	c.b	c.b	PROPN
ftr-413	1445	11	.	.	PROPN
ftr-413	1445	12	760	760	NUM
ftr-413	1445	13	,	,	PUNCT
ftr-413	1445	14	modifying	modify	VERB
ftr-413	1445	15	and	and	CCONJ
ftr-413	1445	16	superseding	supersede	VERB
ftr-413	1445	17	rev	rev	PROPN
ftr-413	1445	18	.	.	PUNCT
ftr-413	1446	1	rul	rul	NOUN
ftr-413	1446	2	.	.	PUNCT
ftr-413	1447	1	99	99	NUM
ftr-413	1447	2	-	-	SYM
ftr-413	1447	3	14	14	NUM
ftr-413	1447	4	,	,	PUNCT
ftr-413	1447	5	1999	1999	NUM
ftr-413	1447	6	-	-	SYM
ftr-413	1447	7	1	1	NUM
ftr-413	1447	8	c.b	c.b	PROPN
ftr-413	1447	9	.	.	PROPN
ftr-413	1447	10	835	835	NUM
ftr-413	1447	11	,	,	PUNCT
ftr-413	1447	12	lease	lease	NOUN
ftr-413	1447	13	-	-	PUNCT
ftr-413	1447	14	in	in	ADP
ftr-413	1447	15	/	/	SYM
ftr-413	1447	16	lease	lease	NOUN
ftr-413	1447	17	-	-	PUNCT
ftr-413	1447	18	out	out	NOUN
ftr-413	1447	19	[	[	X
ftr-413	1447	20	lilo	lilo	NOUN
ftr-413	1447	21	]	]	X
ftr-413	1447	22	transactions	transaction	NOUN
ftr-413	1447	23	)	)	PUNCT
ftr-413	1447	24	;	;	PUNCT
ftr-413	1447	25	(	(	PUNCT
ftr-413	1447	26	18	18	NUM
ftr-413	1447	27	)	)	PUNCT
ftr-413	1447	28	rev	rev	PROPN
ftr-413	1447	29	.	.	PROPN
ftr-413	1448	1	rul	rul	PROPN
ftr-413	1448	2	.	.	PUNCT
ftr-413	1448	3	2003	2003	NUM
ftr-413	1448	4	-	-	SYM
ftr-413	1448	5	6	6	NUM
ftr-413	1448	6	,	,	PUNCT
ftr-413	1448	7	2003	2003	NUM
ftr-413	1448	8	-	-	SYM
ftr-413	1448	9	3	3	NUM
ftr-413	1448	10	i.r.b	i.r.b	NOUN
ftr-413	1448	11	.	.	PUNCT
ftr-413	1449	1	286	286	NUM
ftr-413	1449	2	,	,	PUNCT
ftr-413	1449	3	arrangements	arrangement	NOUN
ftr-413	1449	4	involving	involve	VERB
ftr-413	1449	5	the	the	DET
ftr-413	1449	6	transfer	transfer	NOUN
ftr-413	1449	7	of	of	ADP
ftr-413	1449	8	esops	esop	NOUN
ftr-413	1449	9	that	that	PRON
ftr-413	1449	10	hold	hold	VERB
ftr-413	1449	11	stock	stock	NOUN
ftr-413	1449	12	in	in	ADP
ftr-413	1449	13	an	an	DET
ftr-413	1449	14	s	s	NOUN
ftr-413	1449	15	corporation	corporation	NOUN
ftr-413	1449	16	for	for	ADP
ftr-413	1449	17	the	the	DET
ftr-413	1449	18	purpose	purpose	NOUN
ftr-413	1449	19	of	of	ADP
ftr-413	1449	20	claiming	claim	VERB
ftr-413	1449	21	eligibility	eligibility	NOUN
ftr-413	1449	22	for	for	ADP
ftr-413	1449	23	the	the	DET
ftr-413	1449	24	delayed	delay	VERB
ftr-413	1449	25	effective	effective	ADJ
ftr-413	1449	26	date	date	NOUN
ftr-413	1449	27	of	of	ADP
ftr-413	1449	28	§	§	PROPN
ftr-413	1449	29	409(p	409(p	PROPN
ftr-413	1449	30	)	)	PUNCT
ftr-413	1449	31	;	;	PUNCT
ftr-413	1449	32	(	(	PUNCT
ftr-413	1449	33	19	19	NUM
ftr-413	1449	34	)	)	PUNCT
ftr-413	1449	35	notice	notice	VERB
ftr-413	1449	36	2003	2003	NUM
ftr-413	1449	37	-	-	SYM
ftr-413	1449	38	22	22	NUM
ftr-413	1449	39	,	,	PUNCT
ftr-413	1449	40	2003	2003	NUM
ftr-413	1449	41	-	-	SYM
ftr-413	1449	42	18	18	NUM
ftr-413	1449	43	i.r.b	i.r.b	NOUN
ftr-413	1449	44	.	.	PUNCT
ftr-413	1449	45	851	851	NUM
ftr-413	1449	46	,	,	PUNCT
ftr-413	1449	47	arrangements	arrangement	NOUN
ftr-413	1449	48	involving	involve	VERB
ftr-413	1449	49	foreign	foreign	ADJ
ftr-413	1449	50	leasing	leasing	NOUN
ftr-413	1449	51	companies	company	NOUN
ftr-413	1449	52	used	use	VERB
ftr-413	1449	53	to	to	PART
ftr-413	1449	54	evade	evade	VERB
ftr-413	1449	55	or	or	CCONJ
ftr-413	1449	56	avoid	avoid	VERB
ftr-413	1449	57	federal	federal	ADJ
ftr-413	1449	58	income	income	NOUN
ftr-413	1449	59	and	and	CCONJ
ftr-413	1449	60	employment	employment	NOUN
ftr-413	1449	61	taxes	taxis	NOUN
ftr-413	1449	62	;	;	PUNCT
ftr-413	1449	63	(	(	PUNCT
ftr-413	1449	64	20	20	X
ftr-413	1449	65	)	)	PUNCT
ftr-413	1449	66	notice	notice	VERB
ftr-413	1449	67	2003	2003	NUM
ftr-413	1449	68	-	-	SYM
ftr-413	1449	69	24	24	NUM
ftr-413	1449	70	,	,	PUNCT
ftr-413	1449	71	2003	2003	NUM
ftr-413	1449	72	-	-	SYM
ftr-413	1449	73	18	18	NUM
ftr-413	1449	74	i.r.b	i.r.b	NOUN
ftr-413	1449	75	.	.	NOUN
ftr-413	1449	76	853	853	NUM
ftr-413	1449	77	,	,	PUNCT
ftr-413	1449	78	arrangements	arrangement	NOUN
ftr-413	1449	79	that	that	PRON
ftr-413	1449	80	purportedly	purportedly	ADV
ftr-413	1449	81	qualify	qualify	VERB
ftr-413	1449	82	as	as	ADP
ftr-413	1449	83	collectively	collectively	ADV
ftr-413	1449	84	bargained	bargain	VERB
ftr-413	1449	85	welfare	welfare	NOUN
ftr-413	1449	86	benefit	benefit	NOUN
ftr-413	1449	87	funds	fund	NOUN
ftr-413	1449	88	excepted	except	VERB
ftr-413	1449	89	from	from	ADP
ftr-413	1449	90	the	the	DET
ftr-413	1449	91	account	account	NOUN
ftr-413	1449	92	limits	limit	NOUN
ftr-413	1449	93	of	of	ADP
ftr-413	1449	94	§	§	PROPN
ftr-413	1449	95	§	§	PROPN
ftr-413	1449	96	419	419	NUM
ftr-413	1449	97	and	and	CCONJ
ftr-413	1449	98	419a	419a	NOUN
ftr-413	1449	99	;	;	PUNCT
ftr-413	1449	100	(	(	PUNCT
ftr-413	1449	101	21	21	NUM
ftr-413	1449	102	)	)	PUNCT
ftr-413	1449	103	notice	notice	VERB
ftr-413	1449	104	2003	2003	NUM
ftr-413	1449	105	-	-	SYM
ftr-413	1449	106	47	47	NUM
ftr-413	1449	107	,	,	PUNCT
ftr-413	1449	108	2003	2003	NUM
ftr-413	1449	109	-	-	SYM
ftr-413	1449	110	30	30	NUM
ftr-413	1449	111	i.r.b	i.r.b	NOUN
ftr-413	1449	112	.	.	PUNCT
ftr-413	1450	1	132	132	NUM
ftr-413	1450	2	,	,	PUNCT
ftr-413	1450	3	transactions	transaction	NOUN
ftr-413	1450	4	involving	involve	VERB
ftr-413	1450	5	compensatory	compensatory	ADJ
ftr-413	1450	6	stock	stock	NOUN
ftr-413	1450	7	options	option	NOUN
ftr-413	1450	8	and	and	CCONJ
ftr-413	1450	9	related	related	ADJ
ftr-413	1450	10	persons	person	NOUN
ftr-413	1450	11	to	to	PART
ftr-413	1450	12	avoid	avoid	VERB
ftr-413	1450	13	or	or	CCONJ
ftr-413	1450	14	evade	evade	VERB
ftr-413	1450	15	federal	federal	ADJ
ftr-413	1450	16	income	income	NOUN
ftr-413	1450	17	and	and	CCONJ
ftr-413	1450	18	employment	employment	NOUN
ftr-413	1450	19	taxes	taxis	NOUN
ftr-413	1450	20	;	;	PUNCT
ftr-413	1450	21	(	(	PUNCT
ftr-413	1450	22	22	22	X
ftr-413	1450	23	)	)	PUNCT
ftr-413	1450	24	notice	notice	VERB
ftr-413	1450	25	2003	2003	NUM
ftr-413	1450	26	-	-	SYM
ftr-413	1450	27	55	55	NUM
ftr-413	1450	28	,	,	PUNCT
ftr-413	1450	29	2003	2003	NUM
ftr-413	1450	30	-	-	SYM
ftr-413	1450	31	34	34	NUM
ftr-413	1450	32	i.r.b	i.r.b	NOUN
ftr-413	1450	33	.	.	PUNCT
ftr-413	1451	1	395	395	NUM
ftr-413	1451	2	,	,	PUNCT
ftr-413	1451	3	modifying	modify	VERB
ftr-413	1451	4	and	and	CCONJ
ftr-413	1451	5	superseding	supersede	VERB
ftr-413	1451	6	notice	notice	NOUN
ftr-413	1451	7	95	95	NUM
ftr-413	1451	8	-	-	SYM
ftr-413	1451	9	53	53	NUM
ftr-413	1451	10	,	,	PUNCT
ftr-413	1451	11	1995	1995	NUM
ftr-413	1451	12	-	-	SYM
ftr-413	1451	13	2	2	NUM
ftr-413	1451	14	c.b	c.b	PROPN
ftr-413	1451	15	.	.	PROPN
ftr-413	1451	16	334	334	NUM
ftr-413	1451	17	,	,	PUNCT
ftr-413	1451	18	transactions	transaction	NOUN
ftr-413	1451	19	in	in	ADP
ftr-413	1451	20	which	which	PRON
ftr-413	1451	21	one	one	NUM
ftr-413	1451	22	participant	participant	ADJ
ftr-413	1451	23	claims	claim	VERB
ftr-413	1451	24	to	to	PART
ftr-413	1451	25	realize	realize	VERB
ftr-413	1451	26	rental	rental	ADJ
ftr-413	1451	27	income	income	NOUN
ftr-413	1451	28	and	and	CCONJ
ftr-413	1451	29	another	another	DET
ftr-413	1451	30	participant	participant	NOUN
ftr-413	1451	31	claims	claim	VERB
ftr-413	1451	32	the	the	DET
ftr-413	1451	33	deductions	deduction	NOUN
ftr-413	1451	34	related	relate	VERB
ftr-413	1451	35	to	to	ADP
ftr-413	1451	36	that	that	DET
ftr-413	1451	37	income	income	NOUN
ftr-413	1451	38	(	(	PUNCT
ftr-413	1451	39	often	often	ADV
ftr-413	1451	40	referred	refer	VERB
ftr-413	1451	41	to	to	ADP
ftr-413	1451	42	as	as	ADP
ftr-413	1451	43	“	"	PUNCT
ftr-413	1451	44	lease	lease	NOUN
ftr-413	1451	45	strips	strip	NOUN
ftr-413	1451	46	”	"	PUNCT
ftr-413	1451	47	)	)	PUNCT
ftr-413	1451	48	;	;	PUNCT
ftr-413	1451	49	(	(	PUNCT
ftr-413	1451	50	23	23	X
ftr-413	1451	51	)	)	PUNCT
ftr-413	1451	52	notice	notice	VERB
ftr-413	1451	53	2003	2003	NUM
ftr-413	1451	54	-	-	SYM
ftr-413	1451	55	77	77	NUM
ftr-413	1451	56	,	,	PUNCT
ftr-413	1451	57	2003	2003	NUM
ftr-413	1451	58	-	-	SYM
ftr-413	1451	59	49	49	NUM
ftr-413	1451	60	i.r.b	i.r.b	NOUN
ftr-413	1451	61	.	.	PUNCT
ftr-413	1452	1	1182	1182	NUM
ftr-413	1452	2	,	,	PUNCT
ftr-413	1452	3	transactions	transaction	NOUN
ftr-413	1452	4	that	that	PRON
ftr-413	1452	5	use	use	VERB
ftr-413	1452	6	contested	contest	VERB
ftr-413	1452	7	liability	liability	NOUN
ftr-413	1452	8	trusts	trust	NOUN
ftr-413	1452	9	improperly	improperly	ADV
ftr-413	1452	10	to	to	PART
ftr-413	1452	11	accelerate	accelerate	VERB
ftr-413	1452	12	deductions	deduction	NOUN
ftr-413	1452	13	under	under	ADP
ftr-413	1452	14	§	§	PROPN
ftr-413	1452	15	461(f	461(f	PROPN
ftr-413	1452	16	)	)	PUNCT
ftr-413	1453	1	;	;	PUNCT
ftr-413	1453	2	(	(	PUNCT
ftr-413	1453	3	24	24	NUM
ftr-413	1453	4	)	)	PUNCT
ftr-413	1453	5	notice	notice	VERB
ftr-413	1453	6	2003	2003	NUM
ftr-413	1453	7	-	-	SYM
ftr-413	1453	8	81	81	NUM
ftr-413	1453	9	,	,	PUNCT
ftr-413	1453	10	2003	2003	NUM
ftr-413	1453	11	-	-	SYM
ftr-413	1453	12	51	51	NUM
ftr-413	1453	13	i.r.b	i.r.b	NOUN
ftr-413	1453	14	.	.	PUNCT
ftr-413	1454	1	1223	1223	NUM
ftr-413	1454	2	,	,	PUNCT
ftr-413	1454	3	transactions	transaction	NOUN
ftr-413	1454	4	in	in	ADP
ftr-413	1454	5	which	which	PRON
ftr-413	1454	6	a	a	DET
ftr-413	1454	7	taxpayer	taxpayer	NOUN
ftr-413	1454	8	claims	claim	VERB
ftr-413	1454	9	a	a	DET
ftr-413	1454	10	loss	loss	NOUN
ftr-413	1454	11	upon	upon	SCONJ
ftr-413	1454	12	the	the	DET
ftr-413	1454	13	assignment	assignment	NOUN
ftr-413	1454	14	of	of	ADP
ftr-413	1454	15	a	a	DET
ftr-413	1454	16	section	section	NOUN
ftr-413	1454	17	9	9	NUM
ftr-413	1454	18	.	.	PUNCT
ftr-413	1454	19	see	see	VERB
ftr-413	1454	20	2003	2003	NUM
ftr-413	1454	21	tnt	tnt	NOUN
ftr-413	1454	22	112	112	NUM
ftr-413	1454	23	-	-	SYM
ftr-413	1454	24	12	12	NUM
ftr-413	1454	25	.	.	PUNCT
ftr-413	1454	26	108	108	NUM
ftr-413	1454	27	florida	florida	PROPN
ftr-413	1454	28	tax	tax	NOUN
ftr-413	1454	29	review	review	NOUN
ftr-413	1455	1	[	[	X
ftr-413	1455	2	vol.7	vol.7	NOUN
ftr-413	1455	3	:	:	PUNCT
ftr-413	1455	4	si	si	PROPN
ftr-413	1455	5	1256	1256	NUM
ftr-413	1455	6	contract	contract	NOUN
ftr-413	1455	7	to	to	ADP
ftr-413	1455	8	a	a	DET
ftr-413	1455	9	charity	charity	NOUN
ftr-413	1455	10	but	but	CCONJ
ftr-413	1455	11	fails	fail	VERB
ftr-413	1455	12	to	to	PART
ftr-413	1455	13	report	report	VERB
ftr-413	1455	14	the	the	DET
ftr-413	1455	15	recognition	recognition	NOUN
ftr-413	1455	16	of	of	ADP
ftr-413	1455	17	gain	gain	NOUN
ftr-413	1455	18	when	when	SCONJ
ftr-413	1455	19	the	the	DET
ftr-413	1455	20	taxpayer	taxpayer	NOUN
ftr-413	1455	21	’s	’s	PART
ftr-413	1455	22	obligation	obligation	NOUN
ftr-413	1455	23	under	under	ADP
ftr-413	1455	24	an	an	DET
ftr-413	1455	25	offsetting	offset	VERB
ftr-413	1455	26	non	non	ADJ
ftr-413	1455	27	-	-	NOUN
ftr-413	1455	28	section	section	ADJ
ftr-413	1455	29	1256	1256	NUM
ftr-413	1455	30	contract	contract	NOUN
ftr-413	1455	31	terminates	terminate	VERB
ftr-413	1455	32	;	;	PUNCT
ftr-413	1455	33	(	(	PUNCT
ftr-413	1455	34	25	25	NUM
ftr-413	1455	35	)	)	PUNCT
ftr-413	1455	36	notice	notice	VERB
ftr-413	1455	37	2004	2004	NUM
ftr-413	1455	38	-	-	SYM
ftr-413	1455	39	8	8	NUM
ftr-413	1455	40	,	,	PUNCT
ftr-413	1455	41	2004	2004	NUM
ftr-413	1455	42	-	-	SYM
ftr-413	1455	43	4	4	NUM
ftr-413	1455	44	i.r.b	i.r.b	NOUN
ftr-413	1455	45	.	.	PUNCT
ftr-413	1455	46	333	333	NUM
ftr-413	1455	47	,	,	PUNCT
ftr-413	1455	48	transactions	transaction	NOUN
ftr-413	1455	49	designed	design	VERB
ftr-413	1455	50	to	to	PART
ftr-413	1455	51	avoid	avoid	VERB
ftr-413	1455	52	the	the	DET
ftr-413	1455	53	limitations	limitation	NOUN
ftr-413	1455	54	on	on	ADP
ftr-413	1455	55	contributions	contribution	NOUN
ftr-413	1455	56	to	to	ADP
ftr-413	1455	57	roth	roth	PROPN
ftr-413	1455	58	iras	ira	NOUN
ftr-413	1455	59	;	;	PUNCT
ftr-413	1455	60	(	(	PUNCT
ftr-413	1455	61	26	26	NUM
ftr-413	1455	62	)	)	PUNCT
ftr-413	1455	63	rev	rev	PROPN
ftr-413	1455	64	.	.	PUNCT
ftr-413	1455	65	rul	rul	PROPN
ftr-413	1455	66	.	.	PUNCT
ftr-413	1456	1	2004	2004	NUM
ftr-413	1456	2	-	-	SYM
ftr-413	1456	3	4	4	NUM
ftr-413	1456	4	,	,	PUNCT
ftr-413	1456	5	2004	2004	NUM
ftr-413	1456	6	-	-	SYM
ftr-413	1456	7	6	6	NUM
ftr-413	1456	8	i.r.b	i.r.b	NOUN
ftr-413	1456	9	.	.	PUNCT
ftr-413	1457	1	414	414	NUM
ftr-413	1457	2	,	,	PUNCT
ftr-413	1457	3	transactions	transaction	NOUN
ftr-413	1457	4	that	that	PRON
ftr-413	1457	5	involve	involve	VERB
ftr-413	1457	6	segregating	segregate	VERB
ftr-413	1457	7	the	the	DET
ftr-413	1457	8	profits	profit	NOUN
ftr-413	1457	9	of	of	ADP
ftr-413	1457	10	an	an	DET
ftr-413	1457	11	esop	esop	PROPN
ftr-413	1457	12	-	-	PUNCT
ftr-413	1457	13	owned	own	VERB
ftr-413	1457	14	s	s	NOUN
ftr-413	1457	15	corporation	corporation	NOUN
ftr-413	1457	16	in	in	ADP
ftr-413	1457	17	a	a	DET
ftr-413	1457	18	qsst	qsst	NOUN
ftr-413	1457	19	so	so	SCONJ
ftr-413	1457	20	that	that	SCONJ
ftr-413	1457	21	rank	rank	NOUN
ftr-413	1457	22	-	-	PUNCT
ftr-413	1457	23	and	and	CCONJ
ftr-413	1457	24	-	-	PUNCT
ftr-413	1457	25	file	file	NOUN
ftr-413	1457	26	employees	employee	NOUN
ftr-413	1457	27	do	do	AUX
ftr-413	1457	28	not	not	PART
ftr-413	1457	29	benefit	benefit	VERB
ftr-413	1457	30	from	from	ADP
ftr-413	1457	31	participation	participation	NOUN
ftr-413	1457	32	in	in	ADP
ftr-413	1457	33	the	the	DET
ftr-413	1457	34	esop	esop	PROPN
ftr-413	1457	35	;	;	PUNCT
ftr-413	1457	36	(	(	PUNCT
ftr-413	1457	37	27	27	NUM
ftr-413	1457	38	)	)	PUNCT
ftr-413	1457	39	transactions	transaction	NOUN
ftr-413	1457	40	similar	similar	ADJ
ftr-413	1457	41	to	to	ADP
ftr-413	1457	42	those	those	PRON
ftr-413	1457	43	described	describe	VERB
ftr-413	1457	44	in	in	ADP
ftr-413	1457	45	rev	rev	PROPN
ftr-413	1457	46	.	.	PROPN
ftr-413	1457	47	rul	rul	PROPN
ftr-413	1457	48	.	.	PUNCT
ftr-413	1458	1	2004	2004	NUM
ftr-413	1458	2	-	-	SYM
ftr-413	1458	3	20	20	NUM
ftr-413	1458	4	,	,	PUNCT
ftr-413	1458	5	2004	2004	NUM
ftr-413	1458	6	-	-	SYM
ftr-413	1458	7	10	10	NUM
ftr-413	1458	8	i.r.b	i.r.b	NOUN
ftr-413	1458	9	.	.	PUNCT
ftr-413	1459	1	546	546	NUM
ftr-413	1459	2	,	,	PUNCT
ftr-413	1459	3	situation	situation	NOUN
ftr-413	1459	4	2	2	NUM
ftr-413	1459	5	,	,	PUNCT
ftr-413	1459	6	involving	involve	VERB
ftr-413	1459	7	arrangements	arrangement	NOUN
ftr-413	1459	8	in	in	ADP
ftr-413	1459	9	which	which	PRON
ftr-413	1459	10	an	an	DET
ftr-413	1459	11	employer	employer	NOUN
ftr-413	1459	12	deducts	deduct	VERB
ftr-413	1459	13	contributions	contribution	NOUN
ftr-413	1459	14	to	to	ADP
ftr-413	1459	15	a	a	DET
ftr-413	1459	16	qualified	qualified	ADJ
ftr-413	1459	17	plan	plan	NOUN
ftr-413	1459	18	for	for	ADP
ftr-413	1459	19	life	life	NOUN
ftr-413	1459	20	insurance	insurance	NOUN
ftr-413	1459	21	premiums	premium	NOUN
ftr-413	1459	22	that	that	PRON
ftr-413	1459	23	provide	provide	VERB
ftr-413	1459	24	death	death	NOUN
ftr-413	1459	25	benefits	benefit	NOUN
ftr-413	1459	26	in	in	ADP
ftr-413	1459	27	excess	excess	NOUN
ftr-413	1459	28	of	of	ADP
ftr-413	1459	29	the	the	DET
ftr-413	1459	30	participant	participant	NOUN
ftr-413	1459	31	’s	’s	PART
ftr-413	1459	32	death	death	NOUN
ftr-413	1459	33	benefit	benefit	NOUN
ftr-413	1459	34	;	;	PUNCT
ftr-413	1459	35	(	(	PUNCT
ftr-413	1459	36	28	28	X
ftr-413	1459	37	)	)	PUNCT
ftr-413	1459	38	notice	notice	VERB
ftr-413	1459	39	2004	2004	NUM
ftr-413	1459	40	-	-	SYM
ftr-413	1459	41	20	20	NUM
ftr-413	1459	42	,	,	PUNCT
ftr-413	1459	43	2004	2004	NUM
ftr-413	1459	44	-	-	SYM
ftr-413	1459	45	11	11	NUM
ftr-413	1459	46	i.r.b	i.r.b	NOUN
ftr-413	1459	47	.	.	PUNCT
ftr-413	1460	1	608	608	NUM
ftr-413	1460	2	,	,	PUNCT
ftr-413	1460	3	transactions	transaction	NOUN
ftr-413	1460	4	in	in	ADP
ftr-413	1460	5	which	which	PRON
ftr-413	1460	6	a	a	DET
ftr-413	1460	7	domestic	domestic	ADJ
ftr-413	1460	8	corporation	corporation	NOUN
ftr-413	1460	9	purports	purport	VERB
ftr-413	1460	10	to	to	PART
ftr-413	1460	11	acquire	acquire	VERB
ftr-413	1460	12	stock	stock	NOUN
ftr-413	1460	13	in	in	ADP
ftr-413	1460	14	a	a	DET
ftr-413	1460	15	foreign	foreign	ADJ
ftr-413	1460	16	target	target	NOUN
ftr-413	1460	17	corporation	corporation	NOUN
ftr-413	1460	18	in	in	ADP
ftr-413	1460	19	a	a	DET
ftr-413	1460	20	preplanned	preplanne	VERB
ftr-413	1460	21	transaction	transaction	NOUN
ftr-413	1460	22	that	that	PRON
ftr-413	1460	23	generates	generate	VERB
ftr-413	1460	24	gain	gain	NOUN
ftr-413	1460	25	under	under	ADP
ftr-413	1460	26	a	a	DET
ftr-413	1460	27	338	338	NUM
ftr-413	1460	28	election	election	NOUN
ftr-413	1460	29	that	that	PRON
ftr-413	1460	30	is	be	AUX
ftr-413	1460	31	not	not	PART
ftr-413	1460	32	taxable	taxable	ADJ
ftr-413	1460	33	for	for	ADP
ftr-413	1460	34	u.s	u.s	PROPN
ftr-413	1460	35	.	.	PROPN
ftr-413	1460	36	purposes	purpose	NOUN
ftr-413	1460	37	;	;	PUNCT
ftr-413	1460	38	(	(	PUNCT
ftr-413	1460	39	29	29	X
ftr-413	1460	40	)	)	PUNCT
ftr-413	1460	41	notice	notice	VERB
ftr-413	1460	42	2004	2004	NUM
ftr-413	1460	43	-	-	SYM
ftr-413	1460	44	30	30	NUM
ftr-413	1460	45	,	,	PUNCT
ftr-413	1460	46	2004	2004	NUM
ftr-413	1460	47	-	-	SYM
ftr-413	1460	48	17	17	NUM
ftr-413	1460	49	i.r.b	i.r.b	NOUN
ftr-413	1460	50	.	.	PUNCT
ftr-413	1460	51	828	828	NUM
ftr-413	1460	52	,	,	PUNCT
ftr-413	1460	53	transactions	transaction	NOUN
ftr-413	1460	54	in	in	ADP
ftr-413	1460	55	which	which	PRON
ftr-413	1460	56	s	s	VERB
ftr-413	1460	57	corporation	corporation	NOUN
ftr-413	1460	58	shareholders	shareholder	NOUN
ftr-413	1460	59	attempt	attempt	VERB
ftr-413	1460	60	to	to	PART
ftr-413	1460	61	transfer	transfer	VERB
ftr-413	1460	62	the	the	DET
ftr-413	1460	63	incidence	incidence	NOUN
ftr-413	1460	64	of	of	ADP
ftr-413	1460	65	taxation	taxation	NOUN
ftr-413	1460	66	by	by	ADP
ftr-413	1460	67	purportedly	purportedly	ADV
ftr-413	1460	68	donating	donate	VERB
ftr-413	1460	69	s	s	PART
ftr-413	1460	70	corporation	corporation	NOUN
ftr-413	1460	71	nonvoting	nonvote	VERB
ftr-413	1460	72	stock	stock	NOUN
ftr-413	1460	73	to	to	ADP
ftr-413	1460	74	an	an	DET
ftr-413	1460	75	exempt	exempt	ADJ
ftr-413	1460	76	organization	organization	NOUN
ftr-413	1460	77	while	while	SCONJ
ftr-413	1460	78	retaining	retain	VERB
ftr-413	1460	79	the	the	DET
ftr-413	1460	80	economic	economic	ADJ
ftr-413	1460	81	benefits	benefit	NOUN
ftr-413	1460	82	associated	associate	VERB
ftr-413	1460	83	with	with	ADP
ftr-413	1460	84	that	that	DET
ftr-413	1460	85	stock	stock	NOUN
ftr-413	1460	86	;	;	PUNCT
ftr-413	1460	87	and	and	CCONJ
ftr-413	1460	88	(	(	PUNCT
ftr-413	1460	89	30	30	X
ftr-413	1460	90	)	)	PUNCT
ftr-413	1460	91	notice	notice	NOUN
ftr-413	1460	92	2004	2004	NUM
ftr-413	1460	93	-	-	SYM
ftr-413	1460	94	31	31	NUM
ftr-413	1460	95	,	,	PUNCT
ftr-413	1460	96	2004	2004	NUM
ftr-413	1460	97	-	-	SYM
ftr-413	1460	98	17	17	NUM
ftr-413	1460	99	i.r.b	i.r.b	NOUN
ftr-413	1460	100	.	.	PUNCT
ftr-413	1460	101	830	830	NUM
ftr-413	1460	102	,	,	PUNCT
ftr-413	1460	103	transactions	transaction	NOUN
ftr-413	1460	104	in	in	ADP
ftr-413	1460	105	which	which	PRON
ftr-413	1460	106	corporations	corporation	NOUN
ftr-413	1460	107	claim	claim	VERB
ftr-413	1460	108	inappropriate	inappropriate	ADJ
ftr-413	1460	109	deductions	deduction	NOUN
ftr-413	1460	110	for	for	ADP
ftr-413	1460	111	payments	payment	NOUN
ftr-413	1460	112	made	make	VERB
ftr-413	1460	113	through	through	ADP
ftr-413	1460	114	a	a	DET
ftr-413	1460	115	partnership	partnership	NOUN
ftr-413	1460	116	.	.	PUNCT
ftr-413	1461	1	c.	c.	PROPN
ftr-413	1461	2	disclosure	disclosure	PROPN
ftr-413	1461	3	and	and	CCONJ
ftr-413	1461	4	settlement	settlement	NOUN
ftr-413	1461	5	1	1	NUM
ftr-413	1461	6	.	.	PUNCT
ftr-413	1461	7	proposed	propose	VERB
ftr-413	1461	8	revisions	revision	NOUN
ftr-413	1461	9	to	to	PART
ftr-413	1461	10	circular	circular	VERB
ftr-413	1461	11	230	230	NUM
ftr-413	1461	12	related	relate	VERB
ftr-413	1461	13	to	to	ADP
ftr-413	1461	14	tax	tax	NOUN
ftr-413	1461	15	shelters	shelter	NOUN
ftr-413	1461	16	require	require	VERB
ftr-413	1461	17	disclosures	disclosure	NOUN
ftr-413	1461	18	in	in	ADP
ftr-413	1461	19	tax	tax	NOUN
ftr-413	1461	20	shelter	shelter	NOUN
ftr-413	1461	21	opinions	opinion	NOUN
ftr-413	1461	22	of	of	ADP
ftr-413	1461	23	relationship	relationship	NOUN
ftr-413	1461	24	between	between	ADP
ftr-413	1461	25	practitioner	practitioner	NOUN
ftr-413	1461	26	and	and	CCONJ
ftr-413	1461	27	promoter	promoter	NOUN
ftr-413	1461	28	,	,	PUNCT
ftr-413	1461	29	etc	etc	X
ftr-413	1461	30	.	.	X
ftr-413	1461	31	reg-122379	reg-122379	PROPN
ftr-413	1461	32	-	-	PUNCT
ftr-413	1461	33	02	02	NUM
ftr-413	1461	34	,	,	PUNCT
ftr-413	1461	35	regulations	regulation	NOUN
ftr-413	1461	36	governing	govern	VERB
ftr-413	1461	37	practice	practice	NOUN
ftr-413	1461	38	before	before	ADP
ftr-413	1461	39	the	the	DET
ftr-413	1461	40	internal	internal	ADJ
ftr-413	1461	41	revenue	revenue	NOUN
ftr-413	1461	42	service	service	NOUN
ftr-413	1461	43	,	,	PUNCT
ftr-413	1461	44	68	68	NUM
ftr-413	1461	45	f.r	f.r	NOUN
ftr-413	1461	46	.	.	NOUN
ftr-413	1461	47	75186	75186	NUM
ftr-413	1461	48	(	(	PUNCT
ftr-413	1461	49	12/30/03	12/30/03	PROPN
ftr-413	1461	50	)	)	PUNCT
ftr-413	1461	51	.	.	PUNCT
ftr-413	1462	1	new	new	ADJ
ftr-413	1462	2	proposed	propose	VERB
ftr-413	1462	3	amendments	amendment	NOUN
ftr-413	1462	4	differ	differ	VERB
ftr-413	1462	5	from	from	ADP
ftr-413	1462	6	the	the	DET
ftr-413	1462	7	1/12/01	1/12/01	NUM
ftr-413	1462	8	proposed	propose	VERB
ftr-413	1462	9	amendments	amendment	NOUN
ftr-413	1462	10	in	in	ADP
ftr-413	1462	11	several	several	ADJ
ftr-413	1462	12	ways	way	NOUN
ftr-413	1462	13	:	:	PUNCT
ftr-413	1462	14	(	(	PUNCT
ftr-413	1462	15	1	1	X
ftr-413	1462	16	)	)	PUNCT
ftr-413	1462	17	§	§	PROPN
ftr-413	1462	18	10.33	10.33	NUM
ftr-413	1462	19	prescribes	prescribe	VERB
ftr-413	1462	20	best	good	ADJ
ftr-413	1462	21	practices	practice	NOUN
ftr-413	1462	22	for	for	ADP
ftr-413	1462	23	all	all	DET
ftr-413	1462	24	tax	tax	NOUN
ftr-413	1462	25	advisors	advisor	NOUN
ftr-413	1462	26	;	;	PUNCT
ftr-413	1462	27	(	(	PUNCT
ftr-413	1462	28	2	2	X
ftr-413	1462	29	)	)	PUNCT
ftr-413	1462	30	§	§	PROPN
ftr-413	1462	31	10.35	10.35	NUM
ftr-413	1462	32	combines	combine	NOUN
ftr-413	1462	33	and	and	CCONJ
ftr-413	1462	34	modifies	modify	VERB
ftr-413	1462	35	the	the	DET
ftr-413	1462	36	standards	standard	NOUN
ftr-413	1462	37	applicable	applicable	ADJ
ftr-413	1462	38	to	to	AUX
ftr-413	1462	39	“	"	PUNCT
ftr-413	1462	40	marketed	market	VERB
ftr-413	1462	41	”	"	PUNCT
ftr-413	1462	42	and	and	CCONJ
ftr-413	1462	43	“	"	PUNCT
ftr-413	1462	44	more	more	ADV
ftr-413	1462	45	likely	likely	ADJ
ftr-413	1462	46	than	than	ADP
ftr-413	1462	47	not	not	PART
ftr-413	1462	48	”	"	PUNCT
ftr-413	1462	49	tax	tax	NOUN
ftr-413	1462	50	shelter	shelter	NOUN
ftr-413	1462	51	opinions	opinion	NOUN
ftr-413	1462	52	from	from	ADP
ftr-413	1462	53	former	former	ADJ
ftr-413	1462	54	§	§	PROPN
ftr-413	1462	55	§	§	PROPN
ftr-413	1462	56	10.33	10.33	NUM
ftr-413	1462	57	and	and	CCONJ
ftr-413	1462	58	10.35	10.35	NUM
ftr-413	1462	59	;	;	PUNCT
ftr-413	1462	60	(	(	PUNCT
ftr-413	1462	61	3	3	X
ftr-413	1462	62	)	)	PUNCT
ftr-413	1462	63	§	§	PROPN
ftr-413	1462	64	10.36	10.36	NUM
ftr-413	1462	65	contains	contain	VERB
ftr-413	1462	66	the	the	DET
ftr-413	1462	67	revised	revise	VERB
ftr-413	1462	68	procedures	procedure	NOUN
ftr-413	1462	69	for	for	ADP
ftr-413	1462	70	ensuring	ensure	VERB
ftr-413	1462	71	compliance	compliance	NOUN
ftr-413	1462	72	with	with	ADP
ftr-413	1462	73	§	§	PROPN
ftr-413	1462	74	§	§	PROPN
ftr-413	1462	75	10.33	10.33	NUM
ftr-413	1462	76	and	and	CCONJ
ftr-413	1462	77	10.35	10.35	NUM
ftr-413	1462	78	;	;	PUNCT
ftr-413	1462	79	and	and	CCONJ
ftr-413	1462	80	(	(	PUNCT
ftr-413	1462	81	4	4	X
ftr-413	1462	82	)	)	PUNCT
ftr-413	1462	83	new	new	ADJ
ftr-413	1462	84	§	§	PROPN
ftr-413	1462	85	10.37	10.37	NUM
ftr-413	1462	86	contains	contain	VERB
ftr-413	1462	87	provisions	provision	NOUN
ftr-413	1462	88	relating	relate	VERB
ftr-413	1462	89	to	to	ADP
ftr-413	1462	90	advisory	advisory	ADJ
ftr-413	1462	91	committees	committee	NOUN
ftr-413	1462	92	to	to	ADP
ftr-413	1462	93	the	the	DET
ftr-413	1462	94	office	office	NOUN
ftr-413	1462	95	of	of	ADP
ftr-413	1462	96	professional	professional	ADJ
ftr-413	1462	97	responsibility	responsibility	NOUN
ftr-413	1462	98	.	.	PUNCT
ftr-413	1462	99	!	!	PUNCT
ftr-413	1463	1	under	under	ADP
ftr-413	1463	2	§	§	PROPN
ftr-413	1463	3	10.33	10.33	NUM
ftr-413	1463	4	“	"	PUNCT
ftr-413	1463	5	best	good	ADJ
ftr-413	1463	6	practices	practice	NOUN
ftr-413	1463	7	”	"	PUNCT
ftr-413	1463	8	include	include	VERB
ftr-413	1463	9	:	:	PUNCT
ftr-413	1463	10	(	(	PUNCT
ftr-413	1463	11	1	1	X
ftr-413	1463	12	)	)	PUNCT
ftr-413	1463	13	communicating	communicate	VERB
ftr-413	1463	14	clearly	clearly	ADV
ftr-413	1463	15	with	with	ADP
ftr-413	1463	16	the	the	DET
ftr-413	1463	17	client	client	NOUN
ftr-413	1463	18	regarding	regard	VERB
ftr-413	1463	19	the	the	DET
ftr-413	1463	20	terms	term	NOUN
ftr-413	1463	21	of	of	ADP
ftr-413	1463	22	the	the	DET
ftr-413	1463	23	engagement	engagement	NOUN
ftr-413	1463	24	and	and	CCONJ
ftr-413	1463	25	the	the	DET
ftr-413	1463	26	form	form	NOUN
ftr-413	1463	27	and	and	CCONJ
ftr-413	1463	28	scope	scope	NOUN
ftr-413	1463	29	of	of	ADP
ftr-413	1463	30	the	the	DET
ftr-413	1463	31	advice	advice	NOUN
ftr-413	1463	32	or	or	CCONJ
ftr-413	1463	33	assistance	assistance	NOUN
ftr-413	1463	34	to	to	PART
ftr-413	1463	35	be	be	AUX
ftr-413	1463	36	rendered	render	VERB
ftr-413	1463	37	;	;	PUNCT
ftr-413	1463	38	(	(	PUNCT
ftr-413	1463	39	2	2	X
ftr-413	1463	40	)	)	PUNCT
ftr-413	1463	41	establishing	establish	VERB
ftr-413	1463	42	the	the	DET
ftr-413	1463	43	relevant	relevant	ADJ
ftr-413	1463	44	facts	fact	NOUN
ftr-413	1463	45	,	,	PUNCT
ftr-413	1463	46	including	include	VERB
ftr-413	1463	47	evaluating	evaluate	VERB
ftr-413	1463	48	the	the	DET
ftr-413	1463	49	reasonableness	reasonableness	NOUN
ftr-413	1463	50	of	of	ADP
ftr-413	1463	51	any	any	DET
ftr-413	1463	52	assumptions	assumption	NOUN
ftr-413	1463	53	or	or	CCONJ
ftr-413	1463	54	representations	representation	NOUN
ftr-413	1463	55	;	;	PUNCT
ftr-413	1463	56	(	(	PUNCT
ftr-413	1463	57	3	3	X
ftr-413	1463	58	)	)	PUNCT
ftr-413	1463	59	relating	relate	VERB
ftr-413	1463	60	applicable	applicable	ADJ
ftr-413	1463	61	law	law	NOUN
ftr-413	1463	62	,	,	PUNCT
ftr-413	1463	63	including	include	VERB
ftr-413	1463	64	potentially	potentially	ADV
ftr-413	1463	65	applicable	applicable	ADJ
ftr-413	1463	66	judicial	judicial	ADJ
ftr-413	1463	67	doctrines	doctrine	NOUN
ftr-413	1463	68	,	,	PUNCT
ftr-413	1463	69	to	to	ADP
ftr-413	1463	70	the	the	DET
ftr-413	1463	71	relevant	relevant	ADJ
ftr-413	1463	72	facts	fact	NOUN
ftr-413	1463	73	;	;	PUNCT
ftr-413	1463	74	(	(	PUNCT
ftr-413	1463	75	4	4	X
ftr-413	1463	76	)	)	PUNCT
ftr-413	1463	77	arriving	arrive	VERB
ftr-413	1463	78	at	at	ADP
ftr-413	1463	79	a	a	DET
ftr-413	1463	80	conclusion	conclusion	NOUN
ftr-413	1463	81	supported	support	VERB
ftr-413	1463	82	by	by	ADP
ftr-413	1463	83	the	the	DET
ftr-413	1463	84	law	law	NOUN
ftr-413	1463	85	and	and	CCONJ
ftr-413	1463	86	the	the	DET
ftr-413	1463	87	facts	fact	NOUN
ftr-413	1463	88	;	;	PUNCT
ftr-413	1463	89	(	(	PUNCT
ftr-413	1463	90	5	5	X
ftr-413	1463	91	)	)	PUNCT
ftr-413	1463	92	advising	advise	VERB
ftr-413	1463	93	the	the	DET
ftr-413	1463	94	client	client	NOUN
ftr-413	1463	95	regarding	regard	VERB
ftr-413	1463	96	the	the	DET
ftr-413	1463	97	import	import	NOUN
ftr-413	1463	98	of	of	ADP
ftr-413	1463	99	the	the	DET
ftr-413	1463	100	conclusions	conclusion	NOUN
ftr-413	1463	101	reached	reach	VERB
ftr-413	1463	102	;	;	PUNCT
ftr-413	1463	103	and	and	CCONJ
ftr-413	1463	104	(	(	PUNCT
ftr-413	1463	105	6	6	X
ftr-413	1463	106	)	)	PUNCT
ftr-413	1463	107	acting	act	VERB
ftr-413	1463	108	fairly	fairly	ADV
ftr-413	1463	109	and	and	CCONJ
ftr-413	1463	110	with	with	ADP
ftr-413	1463	111	integrity	integrity	NOUN
ftr-413	1463	112	in	in	ADP
ftr-413	1463	113	practice	practice	NOUN
ftr-413	1463	114	before	before	ADP
ftr-413	1463	115	the	the	DET
ftr-413	1463	116	irs	irs	PROPN
ftr-413	1463	117	.	.	PUNCT
ftr-413	1464	1	2005	2005	NUM
ftr-413	1464	2	]	]	PUNCT
ftr-413	1464	3	recent	recent	ADJ
ftr-413	1464	4	developments	development	NOUN
ftr-413	1464	5	in	in	ADP
ftr-413	1464	6	federal	federal	ADJ
ftr-413	1464	7	income	income	NOUN
ftr-413	1464	8	taxation	taxation	NOUN
ftr-413	1464	9	109	109	NUM
ftr-413	1464	10	!	!	PUNCT
ftr-413	1465	1	tax	tax	NOUN
ftr-413	1465	2	shelter	shelter	NOUN
ftr-413	1465	3	opinions	opinion	NOUN
ftr-413	1465	4	covered	cover	VERB
ftr-413	1465	5	by	by	ADP
ftr-413	1465	6	§	§	PROPN
ftr-413	1465	7	10.35	10.35	NUM
ftr-413	1465	8	are	be	AUX
ftr-413	1465	9	more	more	ADV
ftr-413	1465	10	-	-	PUNCT
ftr-413	1465	11	likely	likely	ADJ
ftr-413	1465	12	-	-	PUNCT
ftr-413	1465	13	than	than	ADP
ftr-413	1465	14	-	-	PUNCT
ftr-413	1465	15	not	not	PART
ftr-413	1465	16	and	and	CCONJ
ftr-413	1465	17	marketed	market	VERB
ftr-413	1465	18	tax	tax	NOUN
ftr-413	1465	19	shelter	shelter	NOUN
ftr-413	1465	20	opinions	opinion	NOUN
ftr-413	1465	21	;	;	PUNCT
ftr-413	1465	22	they	they	PRON
ftr-413	1465	23	,	,	PUNCT
ftr-413	1465	24	however	however	ADV
ftr-413	1465	25	,	,	PUNCT
ftr-413	1465	26	do	do	AUX
ftr-413	1465	27	not	not	PART
ftr-413	1465	28	include	include	VERB
ftr-413	1465	29	preliminary	preliminary	ADJ
ftr-413	1465	30	advice	advice	NOUN
ftr-413	1465	31	provided	provide	VERB
ftr-413	1465	32	pursuant	pursuant	ADV
ftr-413	1465	33	to	to	ADP
ftr-413	1465	34	an	an	DET
ftr-413	1465	35	engagement	engagement	NOUN
ftr-413	1465	36	in	in	ADP
ftr-413	1465	37	which	which	PRON
ftr-413	1465	38	the	the	DET
ftr-413	1465	39	practitioner	practitioner	NOUN
ftr-413	1465	40	is	be	AUX
ftr-413	1465	41	expected	expect	VERB
ftr-413	1465	42	subsequently	subsequently	ADV
ftr-413	1465	43	to	to	PART
ftr-413	1465	44	provide	provide	VERB
ftr-413	1465	45	an	an	DET
ftr-413	1465	46	opinion	opinion	NOUN
ftr-413	1465	47	that	that	PRON
ftr-413	1465	48	satisfies	satisfy	VERB
ftr-413	1465	49	§	§	PROPN
ftr-413	1465	50	10.35	10.35	NUM
ftr-413	1465	51	.	.	PUNCT
ftr-413	1466	1	the	the	DET
ftr-413	1466	2	definition	definition	NOUN
ftr-413	1466	3	of	of	ADP
ftr-413	1466	4	“	"	PUNCT
ftr-413	1466	5	tax	tax	NOUN
ftr-413	1466	6	shelter	shelter	NOUN
ftr-413	1466	7	,	,	PUNCT
ftr-413	1466	8	”	"	PUNCT
ftr-413	1466	9	tracking	track	VERB
ftr-413	1466	10	the	the	DET
ftr-413	1466	11	one	one	NOUN
ftr-413	1466	12	found	find	VERB
ftr-413	1466	13	in	in	ADP
ftr-413	1466	14	§	§	PROPN
ftr-413	1466	15	6662	6662	NUM
ftr-413	1466	16	which	which	PRON
ftr-413	1466	17	was	be	AUX
ftr-413	1466	18	contained	contain	VERB
ftr-413	1466	19	in	in	ADP
ftr-413	1466	20	the	the	DET
ftr-413	1466	21	2001	2001	NUM
ftr-413	1466	22	proposed	propose	VERB
ftr-413	1466	23	regulations	regulation	NOUN
ftr-413	1466	24	,	,	PUNCT
ftr-413	1466	25	remains	remain	VERB
ftr-413	1466	26	the	the	DET
ftr-413	1466	27	same	same	ADJ
ftr-413	1466	28	.	.	PUNCT
ftr-413	1467	1	the	the	DET
ftr-413	1467	2	requirements	requirement	NOUN
ftr-413	1467	3	for	for	ADP
ftr-413	1467	4	tax	tax	NOUN
ftr-413	1467	5	shelter	shelter	NOUN
ftr-413	1467	6	opinions	opinion	NOUN
ftr-413	1467	7	include	include	VERB
ftr-413	1467	8	:	:	PUNCT
ftr-413	1467	9	(	(	PUNCT
ftr-413	1467	10	1	1	X
ftr-413	1467	11	)	)	PUNCT
ftr-413	1467	12	identifying	identify	VERB
ftr-413	1467	13	and	and	CCONJ
ftr-413	1467	14	considering	consider	VERB
ftr-413	1467	15	all	all	DET
ftr-413	1467	16	relevant	relevant	ADJ
ftr-413	1467	17	facts	fact	NOUN
ftr-413	1467	18	and	and	CCONJ
ftr-413	1467	19	not	not	PART
ftr-413	1467	20	relying	rely	VERB
ftr-413	1467	21	on	on	ADP
ftr-413	1467	22	any	any	DET
ftr-413	1467	23	unreasonable	unreasonable	ADJ
ftr-413	1467	24	factual	factual	ADJ
ftr-413	1467	25	assumptions	assumption	NOUN
ftr-413	1467	26	or	or	CCONJ
ftr-413	1467	27	representations	representation	NOUN
ftr-413	1467	28	;	;	PUNCT
ftr-413	1467	29	(	(	PUNCT
ftr-413	1467	30	2	2	X
ftr-413	1467	31	)	)	PUNCT
ftr-413	1467	32	relating	relate	VERB
ftr-413	1467	33	the	the	DET
ftr-413	1467	34	applicable	applicable	ADJ
ftr-413	1467	35	law	law	NOUN
ftr-413	1467	36	to	to	ADP
ftr-413	1467	37	the	the	DET
ftr-413	1467	38	relevant	relevant	ADJ
ftr-413	1467	39	facts	fact	NOUN
ftr-413	1467	40	in	in	ADP
ftr-413	1467	41	a	a	DET
ftr-413	1467	42	reasonable	reasonable	ADJ
ftr-413	1467	43	manner	manner	NOUN
ftr-413	1467	44	;	;	PUNCT
ftr-413	1467	45	(	(	PUNCT
ftr-413	1467	46	3	3	X
ftr-413	1467	47	)	)	PUNCT
ftr-413	1467	48	considering	consider	VERB
ftr-413	1467	49	all	all	DET
ftr-413	1467	50	material	material	ADJ
ftr-413	1467	51	federal	federal	ADJ
ftr-413	1467	52	tax	tax	NOUN
ftr-413	1467	53	issues	issue	NOUN
ftr-413	1467	54	and	and	CCONJ
ftr-413	1467	55	reaching	reach	VERB
ftr-413	1467	56	a	a	DET
ftr-413	1467	57	conclusion	conclusion	NOUN
ftr-413	1467	58	supported	support	VERB
ftr-413	1467	59	by	by	ADP
ftr-413	1467	60	the	the	DET
ftr-413	1467	61	facts	fact	NOUN
ftr-413	1467	62	and	and	CCONJ
ftr-413	1467	63	the	the	DET
ftr-413	1467	64	law	law	NOUN
ftr-413	1467	65	with	with	ADP
ftr-413	1467	66	respect	respect	NOUN
ftr-413	1467	67	to	to	ADP
ftr-413	1467	68	each	each	DET
ftr-413	1467	69	issue	issue	NOUN
ftr-413	1467	70	;	;	PUNCT
ftr-413	1467	71	and	and	CCONJ
ftr-413	1467	72	(	(	PUNCT
ftr-413	1467	73	4	4	X
ftr-413	1467	74	)	)	PUNCT
ftr-413	1467	75	providing	provide	VERB
ftr-413	1467	76	an	an	DET
ftr-413	1467	77	overall	overall	ADJ
ftr-413	1467	78	conclusion	conclusion	NOUN
ftr-413	1467	79	as	as	ADP
ftr-413	1467	80	to	to	ADP
ftr-413	1467	81	the	the	DET
ftr-413	1467	82	federal	federal	ADJ
ftr-413	1467	83	tax	tax	NOUN
ftr-413	1467	84	treatment	treatment	NOUN
ftr-413	1467	85	of	of	ADP
ftr-413	1467	86	each	each	DET
ftr-413	1467	87	tax	tax	NOUN
ftr-413	1467	88	shelter	shelter	NOUN
ftr-413	1467	89	item	item	NOUN
ftr-413	1467	90	,	,	PUNCT
ftr-413	1467	91	and	and	CCONJ
ftr-413	1467	92	the	the	DET
ftr-413	1467	93	reasons	reason	NOUN
ftr-413	1467	94	for	for	ADP
ftr-413	1467	95	that	that	DET
ftr-413	1467	96	conclusion	conclusion	NOUN
ftr-413	1467	97	and	and	CCONJ
ftr-413	1467	98	providing	provide	VERB
ftr-413	1467	99	an	an	DET
ftr-413	1467	100	overall	overall	ADJ
ftr-413	1467	101	conclusion	conclusion	NOUN
ftr-413	1467	102	as	as	ADP
ftr-413	1467	103	to	to	ADP
ftr-413	1467	104	the	the	DET
ftr-413	1467	105	federal	federal	ADJ
ftr-413	1467	106	tax	tax	NOUN
ftr-413	1467	107	treatment	treatment	NOUN
ftr-413	1467	108	of	of	ADP
ftr-413	1467	109	each	each	DET
ftr-413	1467	110	tax	tax	NOUN
ftr-413	1467	111	shelter	shelter	NOUN
ftr-413	1467	112	item	item	NOUN
ftr-413	1467	113	and	and	CCONJ
ftr-413	1467	114	the	the	DET
ftr-413	1467	115	reasons	reason	NOUN
ftr-413	1467	116	for	for	ADP
ftr-413	1467	117	that	that	DET
ftr-413	1467	118	conclusion	conclusion	NOUN
ftr-413	1467	119	.	.	PUNCT
ftr-413	1467	120	!	!	PUNCT
ftr-413	1468	1	under	under	ADP
ftr-413	1468	2	§	§	PROPN
ftr-413	1468	3	10.35(d	10.35(d	NUM
ftr-413	1468	4	)	)	PUNCT
ftr-413	1468	5	,	,	PUNCT
ftr-413	1468	6	a	a	DET
ftr-413	1468	7	practitioner	practitioner	NOUN
ftr-413	1468	8	must	must	AUX
ftr-413	1468	9	disclose	disclose	VERB
ftr-413	1468	10	any	any	DET
ftr-413	1468	11	compensation	compensation	NOUN
ftr-413	1468	12	arrangement	arrangement	NOUN
ftr-413	1468	13	he	he	PRON
ftr-413	1468	14	may	may	AUX
ftr-413	1468	15	have	have	VERB
ftr-413	1468	16	with	with	ADP
ftr-413	1468	17	any	any	DET
ftr-413	1468	18	person	person	NOUN
ftr-413	1468	19	(	(	PUNCT
ftr-413	1468	20	other	other	ADJ
ftr-413	1468	21	than	than	ADP
ftr-413	1468	22	the	the	DET
ftr-413	1468	23	client	client	NOUN
ftr-413	1468	24	for	for	ADP
ftr-413	1468	25	whom	whom	PRON
ftr-413	1468	26	the	the	DET
ftr-413	1468	27	opinion	opinion	NOUN
ftr-413	1468	28	is	be	AUX
ftr-413	1468	29	prepared	prepare	VERB
ftr-413	1468	30	)	)	PUNCT
ftr-413	1468	31	with	with	ADP
ftr-413	1468	32	respect	respect	NOUN
ftr-413	1468	33	to	to	ADP
ftr-413	1468	34	the	the	DET
ftr-413	1468	35	tax	tax	NOUN
ftr-413	1468	36	shelter	shelter	NOUN
ftr-413	1468	37	discussed	discuss	VERB
ftr-413	1468	38	in	in	ADP
ftr-413	1468	39	the	the	DET
ftr-413	1468	40	opinion	opinion	NOUN
ftr-413	1468	41	,	,	PUNCT
ftr-413	1468	42	as	as	ADV
ftr-413	1468	43	well	well	ADV
ftr-413	1468	44	as	as	ADP
ftr-413	1468	45	any	any	DET
ftr-413	1468	46	other	other	ADJ
ftr-413	1468	47	referral	referral	ADJ
ftr-413	1468	48	arrangement	arrangement	NOUN
ftr-413	1468	49	relating	relate	VERB
ftr-413	1468	50	thereto	thereto	VERB
ftr-413	1468	51	.	.	PUNCT
ftr-413	1469	1	the	the	DET
ftr-413	1469	2	practitioner	practitioner	NOUN
ftr-413	1469	3	must	must	AUX
ftr-413	1469	4	also	also	ADV
ftr-413	1469	5	disclose	disclose	VERB
ftr-413	1469	6	that	that	SCONJ
ftr-413	1469	7	a	a	DET
ftr-413	1469	8	marketed	market	VERB
ftr-413	1469	9	opinion	opinion	NOUN
ftr-413	1469	10	may	may	AUX
ftr-413	1469	11	not	not	PART
ftr-413	1469	12	be	be	AUX
ftr-413	1469	13	sufficient	sufficient	ADJ
ftr-413	1469	14	for	for	SCONJ
ftr-413	1469	15	a	a	DET
ftr-413	1469	16	taxpayer	taxpayer	NOUN
ftr-413	1469	17	to	to	PART
ftr-413	1469	18	use	use	VERB
ftr-413	1469	19	for	for	ADP
ftr-413	1469	20	the	the	DET
ftr-413	1469	21	purpose	purpose	NOUN
ftr-413	1469	22	of	of	ADP
ftr-413	1469	23	avoiding	avoid	VERB
ftr-413	1469	24	penalties	penalty	NOUN
ftr-413	1469	25	under	under	ADP
ftr-413	1469	26	§	§	PROPN
ftr-413	1469	27	6662(d	6662(d	NUM
ftr-413	1469	28	)	)	PUNCT
ftr-413	1469	29	,	,	PUNCT
ftr-413	1469	30	and	and	CCONJ
ftr-413	1469	31	must	must	AUX
ftr-413	1469	32	also	also	ADV
ftr-413	1469	33	state	state	VERB
ftr-413	1469	34	that	that	SCONJ
ftr-413	1469	35	taxpayers	taxpayer	NOUN
ftr-413	1469	36	should	should	AUX
ftr-413	1469	37	seek	seek	VERB
ftr-413	1469	38	advice	advice	NOUN
ftr-413	1469	39	from	from	ADP
ftr-413	1469	40	their	their	PRON
ftr-413	1469	41	own	own	ADJ
ftr-413	1469	42	tax	tax	NOUN
ftr-413	1469	43	advisors	advisor	NOUN
ftr-413	1469	44	.	.	PUNCT
ftr-413	1470	1	a	a	DET
ftr-413	1470	2	limited	limited	ADJ
ftr-413	1470	3	scope	scope	NOUN
ftr-413	1470	4	opinion	opinion	NOUN
ftr-413	1470	5	must	must	AUX
ftr-413	1470	6	also	also	ADV
ftr-413	1470	7	disclose	disclose	VERB
ftr-413	1470	8	that	that	SCONJ
ftr-413	1470	9	additional	additional	ADJ
ftr-413	1470	10	issues	issue	NOUN
ftr-413	1470	11	may	may	AUX
ftr-413	1470	12	exist	exist	VERB
ftr-413	1470	13	and	and	CCONJ
ftr-413	1470	14	that	that	SCONJ
ftr-413	1470	15	the	the	DET
ftr-413	1470	16	opinion	opinion	NOUN
ftr-413	1470	17	can	can	AUX
ftr-413	1470	18	not	not	PART
ftr-413	1470	19	be	be	AUX
ftr-413	1470	20	used	use	VERB
ftr-413	1470	21	for	for	ADP
ftr-413	1470	22	penalty	penalty	NOUN
ftr-413	1470	23	-	-	PUNCT
ftr-413	1470	24	avoidance	avoidance	NOUN
ftr-413	1470	25	purposes	purpose	NOUN
ftr-413	1470	26	.	.	PUNCT
ftr-413	1470	27	!	!	PUNCT
ftr-413	1471	1	under	under	ADP
ftr-413	1471	2	§	§	PROPN
ftr-413	1471	3	10.36	10.36	NUM
ftr-413	1471	4	procedures	procedure	NOUN
ftr-413	1471	5	to	to	PART
ftr-413	1471	6	ensure	ensure	VERB
ftr-413	1471	7	compliance	compliance	NOUN
ftr-413	1471	8	are	be	AUX
ftr-413	1471	9	required	require	VERB
ftr-413	1471	10	to	to	PART
ftr-413	1471	11	be	be	AUX
ftr-413	1471	12	followed	follow	VERB
ftr-413	1471	13	by	by	ADP
ftr-413	1471	14	tax	tax	NOUN
ftr-413	1471	15	advisors	advisor	NOUN
ftr-413	1471	16	with	with	ADP
ftr-413	1471	17	responsibility	responsibility	NOUN
ftr-413	1471	18	for	for	ADP
ftr-413	1471	19	overseeing	oversee	VERB
ftr-413	1471	20	a	a	DET
ftr-413	1471	21	firm	firm	NOUN
ftr-413	1471	22	’s	’s	PART
ftr-413	1471	23	practice	practice	NOUN
ftr-413	1471	24	before	before	ADP
ftr-413	1471	25	the	the	DET
ftr-413	1471	26	irs	irs	PROPN
ftr-413	1471	27	.	.	PUNCT
ftr-413	1472	1	these	these	PRON
ftr-413	1472	2	include	include	VERB
ftr-413	1472	3	ensuring	ensure	VERB
ftr-413	1472	4	that	that	SCONJ
ftr-413	1472	5	the	the	DET
ftr-413	1472	6	firm	firm	NOUN
ftr-413	1472	7	has	have	VERB
ftr-413	1472	8	adequate	adequate	ADJ
ftr-413	1472	9	procedures	procedure	NOUN
ftr-413	1472	10	in	in	ADP
ftr-413	1472	11	effect	effect	NOUN
ftr-413	1472	12	for	for	ADP
ftr-413	1472	13	purposes	purpose	NOUN
ftr-413	1472	14	of	of	ADP
ftr-413	1472	15	complying	comply	VERB
ftr-413	1472	16	with	with	ADP
ftr-413	1472	17	§	§	PROPN
ftr-413	1472	18	10.35	10.35	NUM
ftr-413	1472	19	.	.	PUNCT
ftr-413	1472	20	!	!	PUNCT
ftr-413	1473	1	under	under	ADP
ftr-413	1473	2	§	§	PROPN
ftr-413	1473	3	10.37	10.37	NUM
ftr-413	1473	4	the	the	DET
ftr-413	1473	5	director	director	NOUN
ftr-413	1473	6	of	of	ADP
ftr-413	1473	7	the	the	DET
ftr-413	1473	8	office	office	NOUN
ftr-413	1473	9	of	of	ADP
ftr-413	1473	10	professional	professional	ADJ
ftr-413	1473	11	responsibility	responsibility	NOUN
ftr-413	1473	12	is	be	AUX
ftr-413	1473	13	authorized	authorize	VERB
ftr-413	1473	14	to	to	PART
ftr-413	1473	15	establish	establish	VERB
ftr-413	1473	16	advisory	advisory	ADJ
ftr-413	1473	17	committees	committee	NOUN
ftr-413	1473	18	to	to	PART
ftr-413	1473	19	review	review	VERB
ftr-413	1473	20	and	and	CCONJ
ftr-413	1473	21	make	make	VERB
ftr-413	1473	22	recommendations	recommendation	NOUN
ftr-413	1473	23	regarding	regard	VERB
ftr-413	1473	24	professional	professional	ADJ
ftr-413	1473	25	standards	standard	NOUN
ftr-413	1473	26	or	or	CCONJ
ftr-413	1473	27	best	good	ADJ
ftr-413	1473	28	practices	practice	NOUN
ftr-413	1473	29	for	for	ADP
ftr-413	1473	30	tax	tax	NOUN
ftr-413	1473	31	advisors	advisor	NOUN
ftr-413	1473	32	.	.	PUNCT
ftr-413	1474	1	they	they	PRON
ftr-413	1474	2	may	may	AUX
ftr-413	1474	3	also	also	ADV
ftr-413	1474	4	,	,	PUNCT
ftr-413	1474	5	more	more	ADV
ftr-413	1474	6	particularly	particularly	ADV
ftr-413	1474	7	,	,	PUNCT
ftr-413	1474	8	advise	advise	VERB
ftr-413	1474	9	the	the	DET
ftr-413	1474	10	director	director	NOUN
ftr-413	1474	11	whether	whether	SCONJ
ftr-413	1474	12	a	a	DET
ftr-413	1474	13	practitioner	practitioner	NOUN
ftr-413	1474	14	may	may	AUX
ftr-413	1474	15	have	have	AUX
ftr-413	1474	16	violated	violate	VERB
ftr-413	1474	17	§	§	PROPN
ftr-413	1474	18	§	§	PROPN
ftr-413	1474	19	10.35	10.35	NUM
ftr-413	1474	20	or	or	CCONJ
ftr-413	1474	21	10.36	10.36	NUM
ftr-413	1474	22	.	.	PUNCT
ftr-413	1475	1	a.	a.	NOUN
ftr-413	1475	2	extended	extend	VERB
ftr-413	1475	3	statutory	statutory	ADJ
ftr-413	1475	4	authority	authority	NOUN
ftr-413	1475	5	granted	grant	VERB
ftr-413	1475	6	to	to	ADP
ftr-413	1475	7	treasury	treasury	VERB
ftr-413	1475	8	with	with	ADP
ftr-413	1475	9	respect	respect	NOUN
ftr-413	1475	10	to	to	ADP
ftr-413	1475	11	circular	circular	ADJ
ftr-413	1475	12	230	230	NUM
ftr-413	1475	13	.	.	PUNCT
ftr-413	1476	1	section	section	NOUN
ftr-413	1476	2	822	822	NUM
ftr-413	1476	3	of	of	ADP
ftr-413	1476	4	the	the	DET
ftr-413	1476	5	american	american	ADJ
ftr-413	1476	6	jobs	jobs	PROPN
ftr-413	1476	7	creation	creation	PROPN
ftr-413	1476	8	act	act	NOUN
ftr-413	1476	9	of	of	ADP
ftr-413	1476	10	2004	2004	NUM
ftr-413	1476	11	amends	amend	VERB
ftr-413	1476	12	31	31	NUM
ftr-413	1476	13	u.s.c	u.s.c	ADJ
ftr-413	1476	14	.	.	PUNCT
ftr-413	1477	1	§	§	PROPN
ftr-413	1477	2	330(b	330(b	PROPN
ftr-413	1477	3	)	)	PUNCT
ftr-413	1478	1	to	to	PART
ftr-413	1478	2	permit	permit	VERB
ftr-413	1478	3	the	the	DET
ftr-413	1478	4	imposition	imposition	NOUN
ftr-413	1478	5	of	of	ADP
ftr-413	1478	6	censures	censure	NOUN
ftr-413	1478	7	and	and	CCONJ
ftr-413	1478	8	monetary	monetary	ADJ
ftr-413	1478	9	penalties	penalty	NOUN
ftr-413	1478	10	for	for	ADP
ftr-413	1478	11	circular	circular	ADJ
ftr-413	1478	12	230	230	NUM
ftr-413	1478	13	violations	violation	NOUN
ftr-413	1478	14	.	.	PUNCT
ftr-413	1479	1	it	it	PRON
ftr-413	1479	2	also	also	ADV
ftr-413	1479	3	clarifies	clarify	VERB
ftr-413	1479	4	treasury	treasury	PROPN
ftr-413	1479	5	’s	’s	PART
ftr-413	1479	6	authority	authority	NOUN
ftr-413	1479	7	to	to	PART
ftr-413	1479	8	impose	impose	VERB
ftr-413	1479	9	standards	standard	NOUN
ftr-413	1479	10	applicable	applicable	ADJ
ftr-413	1479	11	to	to	ADP
ftr-413	1479	12	written	write	VERB
ftr-413	1479	13	tax	tax	NOUN
ftr-413	1479	14	shelter	shelter	NOUN
ftr-413	1479	15	opinions	opinion	NOUN
ftr-413	1479	16	.	.	PUNCT
ftr-413	1480	1	b.	b.	PROPN
ftr-413	1480	2	tax	tax	NOUN
ftr-413	1480	3	shelter	shelter	NOUN
ftr-413	1480	4	revisions	revision	NOUN
ftr-413	1480	5	to	to	PART
ftr-413	1480	6	circular	circular	VERB
ftr-413	1480	7	230	230	NUM
ftr-413	1480	8	are	be	AUX
ftr-413	1480	9	made	make	VERB
ftr-413	1480	10	final	final	ADJ
ftr-413	1480	11	.	.	PUNCT
ftr-413	1481	1	to	to	PART
ftr-413	1481	2	paraphrase	paraphrase	PROPN
ftr-413	1481	3	president	president	PROPN
ftr-413	1481	4	clinton	clinton	PROPN
ftr-413	1481	5	,	,	PUNCT
ftr-413	1481	6	oral	oral	ADJ
ftr-413	1481	7	opinions	opinion	NOUN
ftr-413	1481	8	are	be	AUX
ftr-413	1481	9	not	not	PART
ftr-413	1481	10	real	real	ADJ
ftr-413	1481	11	opinions	opinion	NOUN
ftr-413	1481	12	.	.	PUNCT
ftr-413	1482	1	t.d	t.d	PROPN
ftr-413	1482	2	.	.	PROPN
ftr-413	1482	3	9165	9165	NUM
ftr-413	1482	4	,	,	PUNCT
ftr-413	1482	5	regulations	regulation	NOUN
ftr-413	1482	6	governing	govern	VERB
ftr-413	1482	7	practice	practice	NOUN
ftr-413	1482	8	before	before	ADP
ftr-413	1482	9	the	the	DET
ftr-413	1482	10	internal	internal	ADJ
ftr-413	1482	11	review	review	NOUN
ftr-413	1482	12	service	service	NOUN
ftr-413	1482	13	,	,	PUNCT
ftr-413	1482	14	69	69	NUM
ftr-413	1482	15	f.r	f.r	NOUN
ftr-413	1482	16	.	.	PROPN
ftr-413	1482	17	75839	75839	NUM
ftr-413	1482	18	(	(	PUNCT
ftr-413	1482	19	12/20/04	12/20/04	PROPN
ftr-413	1482	20	)	)	PUNCT
ftr-413	1482	21	.	.	PUNCT
ftr-413	1483	1	110	110	NUM
ftr-413	1483	2	florida	florida	PROPN
ftr-413	1483	3	tax	tax	NOUN
ftr-413	1483	4	review	review	NOUN
ftr-413	1484	1	[	[	X
ftr-413	1484	2	vol.7	vol.7	NOUN
ftr-413	1484	3	:	:	PUNCT
ftr-413	1484	4	si	si	X
ftr-413	1484	5	!	!	PUNCT
ftr-413	1485	1	as	as	ADP
ftr-413	1485	2	to	to	ADP
ftr-413	1485	3	final	final	ADJ
ftr-413	1485	4	§	§	PROPN
ftr-413	1485	5	10.33	10.33	NUM
ftr-413	1485	6	,	,	PUNCT
ftr-413	1485	7	the	the	DET
ftr-413	1485	8	preamble	preamble	ADJ
ftr-413	1485	9	states	state	NOUN
ftr-413	1485	10	:	:	PUNCT
ftr-413	1485	11	the	the	DET
ftr-413	1485	12	final	final	ADJ
ftr-413	1485	13	regulations	regulation	NOUN
ftr-413	1485	14	adopt	adopt	VERB
ftr-413	1485	15	the	the	DET
ftr-413	1485	16	best	good	ADJ
ftr-413	1485	17	practices	practice	NOUN
ftr-413	1485	18	set	set	VERB
ftr-413	1485	19	forth	forth	ADP
ftr-413	1485	20	in	in	ADP
ftr-413	1485	21	the	the	DET
ftr-413	1485	22	proposed	propose	VERB
ftr-413	1485	23	regulations	regulation	NOUN
ftr-413	1485	24	with	with	ADP
ftr-413	1485	25	modifications	modification	NOUN
ftr-413	1485	26	.	.	PUNCT
ftr-413	1486	1	these	these	DET
ftr-413	1486	2	best	good	ADJ
ftr-413	1486	3	practices	practice	NOUN
ftr-413	1486	4	are	be	AUX
ftr-413	1486	5	aspirational	aspirational	ADJ
ftr-413	1486	6	.	.	PUNCT
ftr-413	1487	1	a	a	DET
ftr-413	1487	2	practitioner	practitioner	NOUN
ftr-413	1487	3	who	who	PRON
ftr-413	1487	4	fails	fail	VERB
ftr-413	1487	5	to	to	PART
ftr-413	1487	6	comply	comply	VERB
ftr-413	1487	7	with	with	ADP
ftr-413	1487	8	best	good	ADJ
ftr-413	1487	9	practices	practice	NOUN
ftr-413	1487	10	will	will	AUX
ftr-413	1487	11	not	not	PART
ftr-413	1487	12	be	be	AUX
ftr-413	1487	13	subject	subject	ADJ
ftr-413	1487	14	to	to	ADP
ftr-413	1487	15	discipline	discipline	NOUN
ftr-413	1487	16	under	under	ADP
ftr-413	1487	17	these	these	DET
ftr-413	1487	18	regulations	regulation	NOUN
ftr-413	1487	19	.	.	PUNCT
ftr-413	1488	1	similarly	similarly	ADV
ftr-413	1488	2	,	,	PUNCT
ftr-413	1488	3	the	the	DET
ftr-413	1488	4	provision	provision	NOUN
ftr-413	1488	5	relating	relate	VERB
ftr-413	1488	6	to	to	ADP
ftr-413	1488	7	steps	step	NOUN
ftr-413	1488	8	to	to	PART
ftr-413	1488	9	ensure	ensure	VERB
ftr-413	1488	10	that	that	SCONJ
ftr-413	1488	11	a	a	DET
ftr-413	1488	12	firm	firm	NOUN
ftr-413	1488	13	’s	’s	PART
ftr-413	1488	14	procedures	procedure	NOUN
ftr-413	1488	15	are	be	AUX
ftr-413	1488	16	consistent	consistent	ADJ
ftr-413	1488	17	with	with	ADP
ftr-413	1488	18	best	good	ADJ
ftr-413	1488	19	practices	practice	NOUN
ftr-413	1488	20	,	,	PUNCT
ftr-413	1488	21	now	now	ADV
ftr-413	1488	22	set	set	VERB
ftr-413	1488	23	forth	forth	ADP
ftr-413	1488	24	in	in	ADP
ftr-413	1488	25	§	§	PROPN
ftr-413	1488	26	10.33(b	10.33(b	NUM
ftr-413	1488	27	)	)	PUNCT
ftr-413	1488	28	,	,	PUNCT
ftr-413	1488	29	is	be	AUX
ftr-413	1488	30	aspirational	aspirational	ADJ
ftr-413	1488	31	.	.	PUNCT
ftr-413	1489	1	although	although	SCONJ
ftr-413	1489	2	best	good	ADJ
ftr-413	1489	3	practices	practice	NOUN
ftr-413	1489	4	are	be	AUX
ftr-413	1489	5	solely	solely	ADV
ftr-413	1489	6	aspirational	aspirational	ADJ
ftr-413	1489	7	,	,	PUNCT
ftr-413	1489	8	tax	tax	NOUN
ftr-413	1489	9	professionals	professional	NOUN
ftr-413	1489	10	are	be	AUX
ftr-413	1489	11	expected	expect	VERB
ftr-413	1489	12	to	to	PART
ftr-413	1489	13	observe	observe	VERB
ftr-413	1489	14	these	these	DET
ftr-413	1489	15	practices	practice	NOUN
ftr-413	1489	16	to	to	PART
ftr-413	1489	17	preserve	preserve	VERB
ftr-413	1489	18	public	public	ADJ
ftr-413	1489	19	confidence	confidence	NOUN
ftr-413	1489	20	in	in	ADP
ftr-413	1489	21	the	the	DET
ftr-413	1489	22	tax	tax	NOUN
ftr-413	1489	23	system	system	NOUN
ftr-413	1489	24	.	.	PUNCT
ftr-413	1489	25	!	!	PUNCT
ftr-413	1490	1	as	as	ADP
ftr-413	1490	2	to	to	ADP
ftr-413	1490	3	final	final	ADJ
ftr-413	1490	4	§	§	PROPN
ftr-413	1490	5	10.35	10.35	NUM
ftr-413	1490	6	,	,	PUNCT
ftr-413	1490	7	the	the	DET
ftr-413	1490	8	preamble	preamble	ADJ
ftr-413	1490	9	states	state	NOUN
ftr-413	1490	10	:	:	PUNCT
ftr-413	1490	11	under	under	ADP
ftr-413	1490	12	the	the	DET
ftr-413	1490	13	final	final	ADJ
ftr-413	1490	14	regulations	regulation	NOUN
ftr-413	1490	15	,	,	PUNCT
ftr-413	1490	16	the	the	DET
ftr-413	1490	17	definition	definition	NOUN
ftr-413	1490	18	of	of	ADP
ftr-413	1490	19	a	a	DET
ftr-413	1490	20	covered	covered	ADJ
ftr-413	1490	21	opinion	opinion	NOUN
ftr-413	1490	22	[	[	X
ftr-413	1490	23	i.e.	i.e.	X
ftr-413	1490	24	,	,	PUNCT
ftr-413	1490	25	one	one	NUM
ftr-413	1490	26	subject	subject	NOUN
ftr-413	1490	27	to	to	ADP
ftr-413	1490	28	§	§	PROPN
ftr-413	1490	29	10.35	10.35	NUM
ftr-413	1490	30	]	]	PUNCT
ftr-413	1490	31	includes	include	VERB
ftr-413	1490	32	written	write	VERB
ftr-413	1490	33	advice	advice	NOUN
ftr-413	1490	34	(	(	PUNCT
ftr-413	1490	35	including	include	VERB
ftr-413	1490	36	electronic	electronic	ADJ
ftr-413	1490	37	communications	communication	NOUN
ftr-413	1490	38	)	)	PUNCT
ftr-413	1490	39	that	that	PRON
ftr-413	1490	40	concerns	concern	VERB
ftr-413	1490	41	one	one	NUM
ftr-413	1490	42	or	or	CCONJ
ftr-413	1490	43	more	more	ADJ
ftr-413	1490	44	federal	federal	ADJ
ftr-413	1490	45	tax	tax	NOUN
ftr-413	1490	46	issue(s	issue(s	PROPN
ftr-413	1490	47	)	)	PUNCT
ftr-413	1490	48	arising	arise	VERB
ftr-413	1490	49	from	from	ADP
ftr-413	1490	50	:	:	PUNCT
ftr-413	1490	51	(	(	PUNCT
ftr-413	1490	52	1	1	X
ftr-413	1490	53	)	)	PUNCT
ftr-413	1490	54	a	a	DET
ftr-413	1490	55	listed	list	VERB
ftr-413	1490	56	transaction	transaction	NOUN
ftr-413	1490	57	;	;	PUNCT
ftr-413	1490	58	(	(	PUNCT
ftr-413	1490	59	2	2	X
ftr-413	1490	60	)	)	PUNCT
ftr-413	1490	61	any	any	DET
ftr-413	1490	62	plan	plan	NOUN
ftr-413	1490	63	or	or	CCONJ
ftr-413	1490	64	arrangement	arrangement	NOUN
ftr-413	1490	65	,	,	PUNCT
ftr-413	1490	66	the	the	DET
ftr-413	1490	67	principal	principal	ADJ
ftr-413	1490	68	purpose	purpose	NOUN
ftr-413	1490	69	of	of	ADP
ftr-413	1490	70	which	which	PRON
ftr-413	1490	71	is	be	AUX
ftr-413	1490	72	the	the	DET
ftr-413	1490	73	avoidance	avoidance	NOUN
ftr-413	1490	74	or	or	CCONJ
ftr-413	1490	75	evasion	evasion	NOUN
ftr-413	1490	76	of	of	ADP
ftr-413	1490	77	any	any	DET
ftr-413	1490	78	tax	tax	NOUN
ftr-413	1490	79	;	;	PUNCT
ftr-413	1490	80	or	or	CCONJ
ftr-413	1490	81	(	(	PUNCT
ftr-413	1490	82	3	3	X
ftr-413	1490	83	)	)	PUNCT
ftr-413	1490	84	any	any	DET
ftr-413	1490	85	plan	plan	NOUN
ftr-413	1490	86	or	or	CCONJ
ftr-413	1490	87	arrangement	arrangement	NOUN
ftr-413	1490	88	,	,	PUNCT
ftr-413	1490	89	a	a	DET
ftr-413	1490	90	significant	significant	ADJ
ftr-413	1490	91	purpose	purpose	NOUN
ftr-413	1490	92	of	of	ADP
ftr-413	1490	93	which	which	PRON
ftr-413	1490	94	is	be	AUX
ftr-413	1490	95	the	the	DET
ftr-413	1490	96	avoidance	avoidance	NOUN
ftr-413	1490	97	or	or	CCONJ
ftr-413	1490	98	evasion	evasion	NOUN
ftr-413	1490	99	of	of	ADP
ftr-413	1490	100	tax	tax	NOUN
ftr-413	1490	101	if	if	SCONJ
ftr-413	1490	102	the	the	DET
ftr-413	1490	103	written	write	VERB
ftr-413	1490	104	advice	advice	NOUN
ftr-413	1490	105	(	(	PUNCT
ftr-413	1490	106	a	a	NOUN
ftr-413	1490	107	)	)	PUNCT
ftr-413	1490	108	is	be	AUX
ftr-413	1490	109	a	a	DET
ftr-413	1490	110	reliance	reliance	NOUN
ftr-413	1490	111	opinion	opinion	NOUN
ftr-413	1490	112	,	,	PUNCT
ftr-413	1490	113	(	(	PUNCT
ftr-413	1490	114	b	b	X
ftr-413	1490	115	)	)	PUNCT
ftr-413	1490	116	is	be	AUX
ftr-413	1490	117	a	a	DET
ftr-413	1490	118	marketed	market	VERB
ftr-413	1490	119	opinion	opinion	NOUN
ftr-413	1490	120	,	,	PUNCT
ftr-413	1490	121	(	(	PUNCT
ftr-413	1490	122	c	c	X
ftr-413	1490	123	)	)	PUNCT
ftr-413	1490	124	is	be	AUX
ftr-413	1490	125	subject	subject	ADJ
ftr-413	1490	126	to	to	ADP
ftr-413	1490	127	conditions	condition	NOUN
ftr-413	1490	128	of	of	ADP
ftr-413	1490	129	confidentiality	confidentiality	NOUN
ftr-413	1490	130	,	,	PUNCT
ftr-413	1490	131	or	or	CCONJ
ftr-413	1490	132	(	(	PUNCT
ftr-413	1490	133	d	d	X
ftr-413	1490	134	)	)	PUNCT
ftr-413	1490	135	is	be	AUX
ftr-413	1490	136	subject	subject	ADJ
ftr-413	1490	137	to	to	ADP
ftr-413	1490	138	contractual	contractual	ADJ
ftr-413	1490	139	protection	protection	NOUN
ftr-413	1490	140	.	.	PUNCT
ftr-413	1491	1	a	a	DET
ftr-413	1491	2	reliance	reliance	NOUN
ftr-413	1491	3	opinion	opinion	NOUN
ftr-413	1491	4	is	be	AUX
ftr-413	1491	5	written	write	VERB
ftr-413	1491	6	advice	advice	NOUN
ftr-413	1491	7	that	that	PRON
ftr-413	1491	8	concludes	conclude	VERB
ftr-413	1491	9	at	at	ADP
ftr-413	1491	10	a	a	DET
ftr-413	1491	11	confidence	confidence	NOUN
ftr-413	1491	12	level	level	NOUN
ftr-413	1491	13	of	of	ADP
ftr-413	1491	14	at	at	ADV
ftr-413	1491	15	least	least	ADV
ftr-413	1491	16	more	more	ADV
ftr-413	1491	17	likely	likely	ADJ
ftr-413	1491	18	than	than	SCONJ
ftr-413	1491	19	not	not	PART
ftr-413	1491	20	that	that	PRON
ftr-413	1491	21	one	one	NUM
ftr-413	1491	22	or	or	CCONJ
ftr-413	1491	23	more	more	ADV
ftr-413	1491	24	significant	significant	ADJ
ftr-413	1491	25	federal	federal	ADJ
ftr-413	1491	26	tax	tax	NOUN
ftr-413	1491	27	issues	issue	NOUN
ftr-413	1491	28	would	would	AUX
ftr-413	1491	29	be	be	AUX
ftr-413	1491	30	resolved	resolve	VERB
ftr-413	1491	31	in	in	ADP
ftr-413	1491	32	the	the	DET
ftr-413	1491	33	taxpayer	taxpayer	NOUN
ftr-413	1491	34	’s	’s	PART
ftr-413	1491	35	favor	favor	NOUN
ftr-413	1491	36	.	.	PUNCT
ftr-413	1492	1	written	write	VERB
ftr-413	1492	2	advice	advice	NOUN
ftr-413	1492	3	will	will	AUX
ftr-413	1492	4	not	not	PART
ftr-413	1492	5	be	be	AUX
ftr-413	1492	6	treated	treat	VERB
ftr-413	1492	7	as	as	ADP
ftr-413	1492	8	a	a	DET
ftr-413	1492	9	reliance	reliance	NOUN
ftr-413	1492	10	opinion	opinion	NOUN
ftr-413	1492	11	if	if	SCONJ
ftr-413	1492	12	the	the	DET
ftr-413	1492	13	practitioner	practitioner	NOUN
ftr-413	1492	14	prominently	prominently	ADV
ftr-413	1492	15	discloses	disclose	VERB
ftr-413	1492	16	in	in	ADP
ftr-413	1492	17	the	the	DET
ftr-413	1492	18	written	write	VERB
ftr-413	1492	19	advice	advice	NOUN
ftr-413	1492	20	that	that	SCONJ
ftr-413	1492	21	it	it	PRON
ftr-413	1492	22	was	be	AUX
ftr-413	1492	23	not	not	PART
ftr-413	1492	24	written	write	VERB
ftr-413	1492	25	to	to	PART
ftr-413	1492	26	be	be	AUX
ftr-413	1492	27	used	use	VERB
ftr-413	1492	28	and	and	CCONJ
ftr-413	1492	29	can	can	AUX
ftr-413	1492	30	not	not	PART
ftr-413	1492	31	be	be	AUX
ftr-413	1492	32	used	use	VERB
ftr-413	1492	33	for	for	ADP
ftr-413	1492	34	the	the	DET
ftr-413	1492	35	purpose	purpose	NOUN
ftr-413	1492	36	of	of	ADP
ftr-413	1492	37	avoiding	avoid	VERB
ftr-413	1492	38	penalties	penalty	NOUN
ftr-413	1492	39	.	.	PUNCT
ftr-413	1493	1	similarly	similarly	ADV
ftr-413	1493	2	,	,	PUNCT
ftr-413	1493	3	written	write	VERB
ftr-413	1493	4	advice	advice	NOUN
ftr-413	1493	5	generally	generally	ADV
ftr-413	1493	6	will	will	AUX
ftr-413	1493	7	not	not	PART
ftr-413	1493	8	be	be	AUX
ftr-413	1493	9	treated	treat	VERB
ftr-413	1493	10	as	as	ADP
ftr-413	1493	11	a	a	DET
ftr-413	1493	12	marketed	marketed	ADJ
ftr-413	1493	13	opinion	opinion	NOUN
ftr-413	1493	14	if	if	SCONJ
ftr-413	1493	15	it	it	PRON
ftr-413	1493	16	does	do	AUX
ftr-413	1493	17	not	not	PART
ftr-413	1493	18	concern	concern	VERB
ftr-413	1493	19	a	a	DET
ftr-413	1493	20	listed	list	VERB
ftr-413	1493	21	transaction	transaction	NOUN
ftr-413	1493	22	or	or	CCONJ
ftr-413	1493	23	a	a	DET
ftr-413	1493	24	plan	plan	NOUN
ftr-413	1493	25	or	or	CCONJ
ftr-413	1493	26	arrangement	arrangement	NOUN
ftr-413	1493	27	having	have	VERB
ftr-413	1493	28	the	the	DET
ftr-413	1493	29	principal	principal	ADJ
ftr-413	1493	30	purpose	purpose	NOUN
ftr-413	1493	31	of	of	ADP
ftr-413	1493	32	avoidance	avoidance	NOUN
ftr-413	1493	33	or	or	CCONJ
ftr-413	1493	34	evasion	evasion	NOUN
ftr-413	1493	35	of	of	ADP
ftr-413	1493	36	tax	tax	NOUN
ftr-413	1493	37	and	and	CCONJ
ftr-413	1493	38	the	the	DET
ftr-413	1493	39	written	write	VERB
ftr-413	1493	40	advice	advice	NOUN
ftr-413	1493	41	contains	contain	VERB
ftr-413	1493	42	this	this	DET
ftr-413	1493	43	disclosure	disclosure	NOUN
ftr-413	1493	44	.	.	PUNCT
ftr-413	1494	1	the	the	DET
ftr-413	1494	2	treasury	treasury	PROPN
ftr-413	1494	3	department	department	PROPN
ftr-413	1494	4	and	and	CCONJ
ftr-413	1494	5	the	the	DET
ftr-413	1494	6	irs	irs	PROPN
ftr-413	1494	7	intend	intend	VERB
ftr-413	1494	8	to	to	PART
ftr-413	1494	9	amend	amend	VERB
ftr-413	1494	10	26	26	NUM
ftr-413	1494	11	cfr	cfr	NOUN
ftr-413	1494	12	1.6664	1.6664	NUM
ftr-413	1494	13	-	-	SYM
ftr-413	1494	14	4	4	NUM
ftr-413	1494	15	to	to	PART
ftr-413	1494	16	clarify	clarify	VERB
ftr-413	1494	17	that	that	SCONJ
ftr-413	1494	18	a	a	DET
ftr-413	1494	19	taxpayer	taxpayer	NOUN
ftr-413	1494	20	may	may	AUX
ftr-413	1494	21	not	not	PART
ftr-413	1494	22	rely	rely	VERB
ftr-413	1494	23	upon	upon	SCONJ
ftr-413	1494	24	written	write	VERB
ftr-413	1494	25	advice	advice	NOUN
ftr-413	1494	26	that	that	PRON
ftr-413	1494	27	contains	contain	VERB
ftr-413	1494	28	this	this	DET
ftr-413	1494	29	disclosure	disclosure	NOUN
ftr-413	1494	30	to	to	PART
ftr-413	1494	31	establish	establish	VERB
ftr-413	1494	32	the	the	DET
ftr-413	1494	33	reasonable	reasonable	ADJ
ftr-413	1494	34	cause	cause	NOUN
ftr-413	1494	35	and	and	CCONJ
ftr-413	1494	36	good	good	ADJ
ftr-413	1494	37	faith	faith	NOUN
ftr-413	1494	38	defense	defense	NOUN
ftr-413	1494	39	to	to	ADP
ftr-413	1494	40	the	the	DET
ftr-413	1494	41	accuracy	accuracy	NOUN
ftr-413	1494	42	-	-	PUNCT
ftr-413	1494	43	related	relate	VERB
ftr-413	1494	44	penalties	penalty	NOUN
ftr-413	1494	45	.	.	PUNCT
ftr-413	1495	1	written	write	VERB
ftr-413	1495	2	advice	advice	NOUN
ftr-413	1495	3	regarding	regard	VERB
ftr-413	1495	4	a	a	DET
ftr-413	1495	5	plan	plan	NOUN
ftr-413	1495	6	or	or	CCONJ
ftr-413	1495	7	arrangement	arrangement	NOUN
ftr-413	1495	8	having	have	VERB
ftr-413	1495	9	a	a	DET
ftr-413	1495	10	significant	significant	ADJ
ftr-413	1495	11	purpose	purpose	NOUN
ftr-413	1495	12	of	of	ADP
ftr-413	1495	13	tax	tax	NOUN
ftr-413	1495	14	avoidance	avoidance	NOUN
ftr-413	1495	15	or	or	CCONJ
ftr-413	1495	16	evasion	evasion	NOUN
ftr-413	1495	17	is	be	AUX
ftr-413	1495	18	excluded	exclude	VERB
ftr-413	1495	19	2005	2005	NUM
ftr-413	1495	20	]	]	PUNCT
ftr-413	1495	21	recent	recent	ADJ
ftr-413	1495	22	developments	development	NOUN
ftr-413	1495	23	in	in	ADP
ftr-413	1495	24	federal	federal	ADJ
ftr-413	1495	25	income	income	NOUN
ftr-413	1495	26	taxation	taxation	NOUN
ftr-413	1495	27	111	111	NUM
ftr-413	1495	28	from	from	ADP
ftr-413	1495	29	the	the	DET
ftr-413	1495	30	definition	definition	NOUN
ftr-413	1495	31	of	of	ADP
ftr-413	1495	32	a	a	DET
ftr-413	1495	33	covered	covered	ADJ
ftr-413	1495	34	opinion	opinion	NOUN
ftr-413	1495	35	if	if	SCONJ
ftr-413	1495	36	the	the	DET
ftr-413	1495	37	written	write	VERB
ftr-413	1495	38	advice	advice	NOUN
ftr-413	1495	39	concerns	concern	VERB
ftr-413	1495	40	the	the	DET
ftr-413	1495	41	qualification	qualification	NOUN
ftr-413	1495	42	of	of	ADP
ftr-413	1495	43	a	a	DET
ftr-413	1495	44	qualified	qualified	ADJ
ftr-413	1495	45	plan	plan	NOUN
ftr-413	1495	46	or	or	CCONJ
ftr-413	1495	47	is	be	AUX
ftr-413	1495	48	included	include	VERB
ftr-413	1495	49	in	in	ADP
ftr-413	1495	50	documents	document	NOUN
ftr-413	1495	51	required	require	VERB
ftr-413	1495	52	to	to	PART
ftr-413	1495	53	be	be	AUX
ftr-413	1495	54	filed	file	VERB
ftr-413	1495	55	with	with	ADP
ftr-413	1495	56	the	the	DET
ftr-413	1495	57	securities	securities	PROPN
ftr-413	1495	58	and	and	CCONJ
ftr-413	1495	59	exchange	exchange	PROPN
ftr-413	1495	60	commission	commission	PROPN
ftr-413	1495	61	.	.	PUNCT
ftr-413	1496	1	the	the	DET
ftr-413	1496	2	final	final	ADJ
ftr-413	1496	3	regulations	regulation	NOUN
ftr-413	1496	4	also	also	ADV
ftr-413	1496	5	adopt	adopt	VERB
ftr-413	1496	6	an	an	DET
ftr-413	1496	7	exclusion	exclusion	NOUN
ftr-413	1496	8	for	for	ADP
ftr-413	1496	9	preliminary	preliminary	ADJ
ftr-413	1496	10	advice	advice	NOUN
ftr-413	1496	11	if	if	SCONJ
ftr-413	1496	12	the	the	DET
ftr-413	1496	13	practitioner	practitioner	NOUN
ftr-413	1496	14	is	be	AUX
ftr-413	1496	15	reasonably	reasonably	ADV
ftr-413	1496	16	expected	expect	VERB
ftr-413	1496	17	to	to	PART
ftr-413	1496	18	provide	provide	VERB
ftr-413	1496	19	subsequent	subsequent	ADJ
ftr-413	1496	20	advice	advice	NOUN
ftr-413	1496	21	that	that	PRON
ftr-413	1496	22	satisfies	satisfy	VERB
ftr-413	1496	23	the	the	DET
ftr-413	1496	24	requirements	requirement	NOUN
ftr-413	1496	25	of	of	ADP
ftr-413	1496	26	the	the	DET
ftr-413	1496	27	regulations	regulation	NOUN
ftr-413	1496	28	.	.	PUNCT
ftr-413	1497	1	written	write	VERB
ftr-413	1497	2	advice	advice	NOUN
ftr-413	1497	3	that	that	PRON
ftr-413	1497	4	is	be	AUX
ftr-413	1497	5	not	not	PART
ftr-413	1497	6	a	a	DET
ftr-413	1497	7	covered	cover	VERB
ftr-413	1497	8	opinion	opinion	NOUN
ftr-413	1497	9	for	for	ADP
ftr-413	1497	10	purposes	purpose	NOUN
ftr-413	1497	11	of	of	ADP
ftr-413	1497	12	§	§	PROPN
ftr-413	1497	13	10.35	10.35	NUM
ftr-413	1497	14	is	be	AUX
ftr-413	1497	15	subject	subject	ADJ
ftr-413	1497	16	to	to	ADP
ftr-413	1497	17	the	the	DET
ftr-413	1497	18	standards	standard	NOUN
ftr-413	1497	19	set	set	VERB
ftr-413	1497	20	forth	forth	ADP
ftr-413	1497	21	in	in	ADP
ftr-413	1497	22	new	new	ADJ
ftr-413	1497	23	§	§	PROPN
ftr-413	1497	24	10.37	10.37	NUM
ftr-413	1497	25	.	.	PUNCT
ftr-413	1497	26	!	!	PUNCT
ftr-413	1498	1	as	as	ADP
ftr-413	1498	2	to	to	ADP
ftr-413	1498	3	final	final	ADJ
ftr-413	1498	4	§	§	PROPN
ftr-413	1498	5	10.36	10.36	NUM
ftr-413	1498	6	,	,	PUNCT
ftr-413	1498	7	“	"	PUNCT
ftr-413	1498	8	procedures	procedure	NOUN
ftr-413	1498	9	to	to	PART
ftr-413	1498	10	ensure	ensure	VERB
ftr-413	1498	11	compliance	compliance	NOUN
ftr-413	1498	12	,	,	PUNCT
ftr-413	1498	13	”	"	PUNCT
ftr-413	1498	14	the	the	DET
ftr-413	1498	15	preamble	preamble	NOUN
ftr-413	1498	16	was	be	AUX
ftr-413	1498	17	silent	silent	ADJ
ftr-413	1498	18	.	.	PUNCT
ftr-413	1498	19	!	!	PUNCT
ftr-413	1499	1	as	as	ADP
ftr-413	1499	2	to	to	ADP
ftr-413	1499	3	final	final	ADJ
ftr-413	1499	4	§	§	PROPN
ftr-413	1499	5	10.37	10.37	NUM
ftr-413	1499	6	,	,	PUNCT
ftr-413	1499	7	the	the	DET
ftr-413	1499	8	preamble	preamble	ADJ
ftr-413	1499	9	states	state	NOUN
ftr-413	1499	10	:	:	PUNCT
ftr-413	1499	11	the	the	DET
ftr-413	1499	12	final	final	ADJ
ftr-413	1499	13	regulations	regulation	NOUN
ftr-413	1499	14	also	also	ADV
ftr-413	1499	15	set	set	VERB
ftr-413	1499	16	forth	forth	ADP
ftr-413	1499	17	requirements	requirement	NOUN
ftr-413	1499	18	for	for	ADP
ftr-413	1499	19	written	write	VERB
ftr-413	1499	20	advice	advice	NOUN
ftr-413	1499	21	that	that	PRON
ftr-413	1499	22	is	be	AUX
ftr-413	1499	23	not	not	PART
ftr-413	1499	24	a	a	DET
ftr-413	1499	25	covered	covered	ADJ
ftr-413	1499	26	opinion	opinion	NOUN
ftr-413	1499	27	.	.	PUNCT
ftr-413	1500	1	under	under	ADP
ftr-413	1500	2	§	§	PROPN
ftr-413	1500	3	10.37	10.37	NUM
ftr-413	1500	4	a	a	DET
ftr-413	1500	5	practitioner	practitioner	NOUN
ftr-413	1500	6	must	must	AUX
ftr-413	1500	7	not	not	PART
ftr-413	1500	8	give	give	VERB
ftr-413	1500	9	written	write	VERB
ftr-413	1500	10	advice	advice	NOUN
ftr-413	1500	11	if	if	SCONJ
ftr-413	1500	12	the	the	DET
ftr-413	1500	13	practitioner	practitioner	NOUN
ftr-413	1500	14	:	:	PUNCT
ftr-413	1500	15	(	(	PUNCT
ftr-413	1500	16	1	1	X
ftr-413	1500	17	)	)	PUNCT
ftr-413	1500	18	bases	base	VERB
ftr-413	1500	19	the	the	DET
ftr-413	1500	20	written	write	VERB
ftr-413	1500	21	advice	advice	NOUN
ftr-413	1500	22	on	on	ADP
ftr-413	1500	23	unreasonable	unreasonable	ADJ
ftr-413	1500	24	factual	factual	ADJ
ftr-413	1500	25	or	or	CCONJ
ftr-413	1500	26	legal	legal	ADJ
ftr-413	1500	27	assumptions	assumption	NOUN
ftr-413	1500	28	;	;	PUNCT
ftr-413	1500	29	(	(	PUNCT
ftr-413	1500	30	2	2	X
ftr-413	1500	31	)	)	PUNCT
ftr-413	1500	32	unreasonably	unreasonably	ADV
ftr-413	1500	33	relies	rely	VERB
ftr-413	1500	34	upon	upon	SCONJ
ftr-413	1500	35	representations	representation	NOUN
ftr-413	1500	36	,	,	PUNCT
ftr-413	1500	37	statements	statement	NOUN
ftr-413	1500	38	,	,	PUNCT
ftr-413	1500	39	findings	finding	NOUN
ftr-413	1500	40	or	or	CCONJ
ftr-413	1500	41	agreements	agreement	NOUN
ftr-413	1500	42	of	of	ADP
ftr-413	1500	43	the	the	DET
ftr-413	1500	44	taxpayer	taxpayer	NOUN
ftr-413	1500	45	or	or	CCONJ
ftr-413	1500	46	any	any	DET
ftr-413	1500	47	other	other	ADJ
ftr-413	1500	48	person	person	NOUN
ftr-413	1500	49	;	;	PUNCT
ftr-413	1500	50	(	(	PUNCT
ftr-413	1500	51	3	3	X
ftr-413	1500	52	)	)	PUNCT
ftr-413	1500	53	fails	fail	VERB
ftr-413	1500	54	to	to	PART
ftr-413	1500	55	consider	consider	VERB
ftr-413	1500	56	all	all	DET
ftr-413	1500	57	relevant	relevant	ADJ
ftr-413	1500	58	facts	fact	NOUN
ftr-413	1500	59	;	;	PUNCT
ftr-413	1500	60	or	or	CCONJ
ftr-413	1500	61	(	(	PUNCT
ftr-413	1500	62	4	4	X
ftr-413	1500	63	)	)	PUNCT
ftr-413	1500	64	takes	take	VERB
ftr-413	1500	65	into	into	ADP
ftr-413	1500	66	account	account	NOUN
ftr-413	1500	67	the	the	DET
ftr-413	1500	68	possibility	possibility	NOUN
ftr-413	1500	69	that	that	SCONJ
ftr-413	1500	70	a	a	DET
ftr-413	1500	71	tax	tax	NOUN
ftr-413	1500	72	return	return	NOUN
ftr-413	1500	73	will	will	AUX
ftr-413	1500	74	not	not	PART
ftr-413	1500	75	be	be	AUX
ftr-413	1500	76	audited	audit	VERB
ftr-413	1500	77	,	,	PUNCT
ftr-413	1500	78	that	that	SCONJ
ftr-413	1500	79	an	an	DET
ftr-413	1500	80	issue	issue	NOUN
ftr-413	1500	81	will	will	AUX
ftr-413	1500	82	not	not	PART
ftr-413	1500	83	be	be	AUX
ftr-413	1500	84	raised	raise	VERB
ftr-413	1500	85	on	on	ADP
ftr-413	1500	86	audit	audit	NOUN
ftr-413	1500	87	,	,	PUNCT
ftr-413	1500	88	or	or	CCONJ
ftr-413	1500	89	that	that	SCONJ
ftr-413	1500	90	an	an	DET
ftr-413	1500	91	issue	issue	NOUN
ftr-413	1500	92	will	will	AUX
ftr-413	1500	93	be	be	AUX
ftr-413	1500	94	settled	settle	VERB
ftr-413	1500	95	.	.	PUNCT
ftr-413	1501	1	section	section	NOUN
ftr-413	1501	2	10.37	10.37	NUM
ftr-413	1501	3	,	,	PUNCT
ftr-413	1501	4	unlike	unlike	ADP
ftr-413	1501	5	§	§	PROPN
ftr-413	1501	6	10.35	10.35	NUM
ftr-413	1501	7	,	,	PUNCT
ftr-413	1501	8	does	do	AUX
ftr-413	1501	9	not	not	PART
ftr-413	1501	10	require	require	VERB
ftr-413	1501	11	that	that	SCONJ
ftr-413	1501	12	the	the	DET
ftr-413	1501	13	practitioner	practitioner	NOUN
ftr-413	1501	14	describe	describe	VERB
ftr-413	1501	15	in	in	ADP
ftr-413	1501	16	the	the	DET
ftr-413	1501	17	written	write	VERB
ftr-413	1501	18	advice	advice	NOUN
ftr-413	1501	19	the	the	DET
ftr-413	1501	20	relevant	relevant	ADJ
ftr-413	1501	21	facts	fact	NOUN
ftr-413	1501	22	(	(	PUNCT
ftr-413	1501	23	including	include	VERB
ftr-413	1501	24	assumptions	assumption	NOUN
ftr-413	1501	25	and	and	CCONJ
ftr-413	1501	26	representations	representation	NOUN
ftr-413	1501	27	)	)	PUNCT
ftr-413	1501	28	,	,	PUNCT
ftr-413	1501	29	the	the	DET
ftr-413	1501	30	application	application	NOUN
ftr-413	1501	31	of	of	ADP
ftr-413	1501	32	the	the	DET
ftr-413	1501	33	law	law	NOUN
ftr-413	1501	34	to	to	ADP
ftr-413	1501	35	those	those	DET
ftr-413	1501	36	facts	fact	NOUN
ftr-413	1501	37	,	,	PUNCT
ftr-413	1501	38	or	or	CCONJ
ftr-413	1501	39	the	the	DET
ftr-413	1501	40	practitioner	practitioner	NOUN
ftr-413	1501	41	’s	’s	PART
ftr-413	1501	42	conclusion	conclusion	NOUN
ftr-413	1501	43	with	with	ADP
ftr-413	1501	44	respect	respect	NOUN
ftr-413	1501	45	to	to	ADP
ftr-413	1501	46	the	the	DET
ftr-413	1501	47	law	law	NOUN
ftr-413	1501	48	and	and	CCONJ
ftr-413	1501	49	the	the	DET
ftr-413	1501	50	facts	fact	NOUN
ftr-413	1501	51	.	.	PUNCT
ftr-413	1502	1	the	the	DET
ftr-413	1502	2	scope	scope	NOUN
ftr-413	1502	3	of	of	ADP
ftr-413	1502	4	the	the	DET
ftr-413	1502	5	engagement	engagement	NOUN
ftr-413	1502	6	and	and	CCONJ
ftr-413	1502	7	the	the	DET
ftr-413	1502	8	type	type	NOUN
ftr-413	1502	9	and	and	CCONJ
ftr-413	1502	10	specificity	specificity	NOUN
ftr-413	1502	11	of	of	ADP
ftr-413	1502	12	the	the	DET
ftr-413	1502	13	advice	advice	NOUN
ftr-413	1502	14	sought	seek	VERB
ftr-413	1502	15	by	by	ADP
ftr-413	1502	16	the	the	DET
ftr-413	1502	17	client	client	NOUN
ftr-413	1502	18	,	,	PUNCT
ftr-413	1502	19	in	in	ADP
ftr-413	1502	20	addition	addition	NOUN
ftr-413	1502	21	to	to	ADP
ftr-413	1502	22	all	all	DET
ftr-413	1502	23	other	other	ADJ
ftr-413	1502	24	facts	fact	NOUN
ftr-413	1502	25	and	and	CCONJ
ftr-413	1502	26	circumstances	circumstance	NOUN
ftr-413	1502	27	,	,	PUNCT
ftr-413	1502	28	will	will	AUX
ftr-413	1502	29	be	be	AUX
ftr-413	1502	30	considered	consider	VERB
ftr-413	1502	31	in	in	ADP
ftr-413	1502	32	determining	determine	VERB
ftr-413	1502	33	whether	whether	SCONJ
ftr-413	1502	34	a	a	DET
ftr-413	1502	35	practitioner	practitioner	NOUN
ftr-413	1502	36	has	have	AUX
ftr-413	1502	37	failed	fail	VERB
ftr-413	1502	38	to	to	PART
ftr-413	1502	39	comply	comply	VERB
ftr-413	1502	40	with	with	ADP
ftr-413	1502	41	the	the	DET
ftr-413	1502	42	requirements	requirement	NOUN
ftr-413	1502	43	of	of	ADP
ftr-413	1502	44	§	§	PROPN
ftr-413	1502	45	10.37	10.37	NUM
ftr-413	1502	46	.	.	PUNCT
ftr-413	1502	47	!	!	PUNCT
ftr-413	1503	1	as	as	ADP
ftr-413	1503	2	to	to	ADP
ftr-413	1503	3	final	final	ADJ
ftr-413	1503	4	§	§	PROPN
ftr-413	1503	5	10.38	10.38	NUM
ftr-413	1503	6	[	[	X
ftr-413	1503	7	§	§	PROPN
ftr-413	1503	8	10.37	10.37	NUM
ftr-413	1503	9	in	in	ADP
ftr-413	1503	10	the	the	DET
ftr-413	1503	11	proposed	propose	VERB
ftr-413	1503	12	regulations	regulation	NOUN
ftr-413	1503	13	]	]	PUNCT
ftr-413	1503	14	,	,	PUNCT
ftr-413	1503	15	the	the	DET
ftr-413	1503	16	preamble	preamble	ADJ
ftr-413	1503	17	states	state	NOUN
ftr-413	1503	18	:	:	PUNCT
ftr-413	1503	19	newly	newly	ADV
ftr-413	1503	20	designated	designate	VERB
ftr-413	1503	21	§	§	PROPN
ftr-413	1503	22	10.38	10.38	NUM
ftr-413	1503	23	,	,	PUNCT
ftr-413	1503	24	formerly	formerly	ADV
ftr-413	1503	25	§	§	PROPN
ftr-413	1503	26	10.37	10.37	NUM
ftr-413	1503	27	in	in	ADP
ftr-413	1503	28	the	the	DET
ftr-413	1503	29	proposed	propose	VERB
ftr-413	1503	30	regulations	regulation	NOUN
ftr-413	1503	31	,	,	PUNCT
ftr-413	1503	32	is	be	AUX
ftr-413	1503	33	adopted	adopt	VERB
ftr-413	1503	34	as	as	SCONJ
ftr-413	1503	35	proposed	propose	VERB
ftr-413	1503	36	with	with	ADP
ftr-413	1503	37	the	the	DET
ftr-413	1503	38	following	follow	VERB
ftr-413	1503	39	modifications	modification	NOUN
ftr-413	1503	40	.	.	PUNCT
ftr-413	1504	1	section	section	NOUN
ftr-413	1504	2	10.38	10.38	NUM
ftr-413	1504	3	is	be	AUX
ftr-413	1504	4	modified	modify	VERB
ftr-413	1504	5	to	to	PART
ftr-413	1504	6	clarify	clarify	VERB
ftr-413	1504	7	that	that	SCONJ
ftr-413	1504	8	an	an	DET
ftr-413	1504	9	advisory	advisory	ADJ
ftr-413	1504	10	committee	committee	NOUN
ftr-413	1504	11	may	may	AUX
ftr-413	1504	12	not	not	PART
ftr-413	1504	13	make	make	VERB
ftr-413	1504	14	recommendations	recommendation	NOUN
ftr-413	1504	15	about	about	ADP
ftr-413	1504	16	actual	actual	ADJ
ftr-413	1504	17	practitioner	practitioner	NOUN
ftr-413	1504	18	cases	case	NOUN
ftr-413	1504	19	,	,	PUNCT
ftr-413	1504	20	or	or	CCONJ
ftr-413	1504	21	have	have	VERB
ftr-413	1504	22	access	access	NOUN
ftr-413	1504	23	to	to	ADP
ftr-413	1504	24	information	information	NOUN
ftr-413	1504	25	pertaining	pertain	VERB
ftr-413	1504	26	to	to	ADP
ftr-413	1504	27	actual	actual	ADJ
ftr-413	1504	28	cases	case	NOUN
ftr-413	1504	29	.	.	PUNCT
ftr-413	1505	1	the	the	DET
ftr-413	1505	2	section	section	NOUN
ftr-413	1505	3	also	also	ADV
ftr-413	1505	4	is	be	AUX
ftr-413	1505	5	modified	modify	VERB
ftr-413	1505	6	to	to	PART
ftr-413	1505	7	clarify	clarify	VERB
ftr-413	1505	8	that	that	SCONJ
ftr-413	1505	9	the	the	DET
ftr-413	1505	10	director	director	NOUN
ftr-413	1505	11	of	of	ADP
ftr-413	1505	12	the	the	DET
ftr-413	1505	13	office	office	NOUN
ftr-413	1505	14	of	of	ADP
ftr-413	1505	15	professional	professional	ADJ
ftr-413	1505	16	112	112	NUM
ftr-413	1505	17	florida	florida	PROPN
ftr-413	1505	18	tax	tax	NOUN
ftr-413	1505	19	review	review	NOUN
ftr-413	1506	1	[	[	X
ftr-413	1506	2	vol.7	vol.7	NOUN
ftr-413	1506	3	:	:	PUNCT
ftr-413	1506	4	si	si	ADJ
ftr-413	1506	5	responsibility	responsibility	NOUN
ftr-413	1506	6	should	should	AUX
ftr-413	1506	7	ensure	ensure	VERB
ftr-413	1506	8	that	that	SCONJ
ftr-413	1506	9	membership	membership	NOUN
ftr-413	1506	10	of	of	ADP
ftr-413	1506	11	these	these	DET
ftr-413	1506	12	committees	committee	NOUN
ftr-413	1506	13	is	be	AUX
ftr-413	1506	14	balanced	balance	VERB
ftr-413	1506	15	among	among	ADP
ftr-413	1506	16	those	those	DET
ftr-413	1506	17	individuals	individual	NOUN
ftr-413	1506	18	who	who	PRON
ftr-413	1506	19	practice	practice	VERB
ftr-413	1506	20	as	as	ADP
ftr-413	1506	21	attorneys	attorney	NOUN
ftr-413	1506	22	,	,	PUNCT
ftr-413	1506	23	accountants	accountant	NOUN
ftr-413	1506	24	and	and	CCONJ
ftr-413	1506	25	enrolled	enrol	VERB
ftr-413	1506	26	agents	agent	NOUN
ftr-413	1506	27	.	.	PUNCT
ftr-413	1506	28	!	!	PUNCT
ftr-413	1507	1	the	the	DET
ftr-413	1507	2	provisions	provision	NOUN
ftr-413	1507	3	contained	contain	VERB
ftr-413	1507	4	in	in	ADP
ftr-413	1507	5	the	the	DET
ftr-413	1507	6	final	final	ADJ
ftr-413	1507	7	regulations	regulation	NOUN
ftr-413	1507	8	will	will	AUX
ftr-413	1507	9	generally	generally	ADV
ftr-413	1507	10	become	become	VERB
ftr-413	1507	11	applicable	applicable	ADJ
ftr-413	1507	12	on	on	ADP
ftr-413	1507	13	6/21/05	6/21/05	NUM
ftr-413	1507	14	.	.	PUNCT
ftr-413	1508	1	2	2	NUM
ftr-413	1508	2	.	.	X
ftr-413	1508	3	warm	warm	ADJ
ftr-413	1508	4	-	-	PUNCT
ftr-413	1508	5	up	up	ADP
ftr-413	1508	6	the	the	DET
ftr-413	1508	7	photocopier	photocopier	NOUN
ftr-413	1508	8	for	for	ADP
ftr-413	1508	9	those	those	DET
ftr-413	1508	10	tax	tax	NOUN
ftr-413	1508	11	accrual	accrual	ADJ
ftr-413	1508	12	workpapers	workpaper	NOUN
ftr-413	1508	13	.	.	PUNCT
ftr-413	1509	1	announcement	announcement	NOUN
ftr-413	1509	2	2002	2002	NUM
ftr-413	1509	3	-	-	SYM
ftr-413	1509	4	63	63	NUM
ftr-413	1509	5	,	,	PUNCT
ftr-413	1509	6	2002	2002	NUM
ftr-413	1509	7	-	-	SYM
ftr-413	1509	8	27	27	NUM
ftr-413	1509	9	i.r.b	i.r.b	NOUN
ftr-413	1509	10	.	.	PUNCT
ftr-413	1510	1	72	72	NUM
ftr-413	1510	2	(	(	PUNCT
ftr-413	1510	3	7/8/02	7/8/02	NUM
ftr-413	1510	4	)	)	PUNCT
ftr-413	1510	5	.	.	PUNCT
ftr-413	1511	1	in	in	ADP
ftr-413	1511	2	auditing	auditing	NOUN
ftr-413	1511	3	returns	return	NOUN
ftr-413	1511	4	filed	file	VERB
ftr-413	1511	5	after	after	ADP
ftr-413	1511	6	7/1/02	7/1/02	PROPN
ftr-413	1511	7	that	that	PRON
ftr-413	1511	8	claim	claim	VERB
ftr-413	1511	9	any	any	DET
ftr-413	1511	10	tax	tax	NOUN
ftr-413	1511	11	benefits	benefit	NOUN
ftr-413	1511	12	from	from	ADP
ftr-413	1511	13	a	a	DET
ftr-413	1511	14	“	"	PUNCT
ftr-413	1511	15	listed	list	VERB
ftr-413	1511	16	transaction	transaction	NOUN
ftr-413	1511	17	,	,	PUNCT
ftr-413	1511	18	”	"	PUNCT
ftr-413	1511	19	see	see	VERB
ftr-413	1511	20	notice	notice	NOUN
ftr-413	1511	21	2001	2001	NUM
ftr-413	1511	22	-	-	SYM
ftr-413	1511	23	51	51	NUM
ftr-413	1511	24	,	,	PUNCT
ftr-413	1511	25	2001	2001	NUM
ftr-413	1511	26	-	-	SYM
ftr-413	1511	27	34	34	NUM
ftr-413	1511	28	i.r.b	i.r.b	NOUN
ftr-413	1511	29	.	.	PUNCT
ftr-413	1511	30	190	190	NUM
ftr-413	1511	31	,	,	PUNCT
ftr-413	1511	32	the	the	DET
ftr-413	1511	33	irs	irs	PROPN
ftr-413	1511	34	may	may	AUX
ftr-413	1511	35	request	request	VERB
ftr-413	1511	36	tax	tax	NOUN
ftr-413	1511	37	accrual	accrual	ADJ
ftr-413	1511	38	workpapers	workpaper	NOUN
ftr-413	1511	39	.	.	PUNCT
ftr-413	1512	1	listed	list	VERB
ftr-413	1512	2	transactions	transaction	NOUN
ftr-413	1512	3	will	will	AUX
ftr-413	1512	4	be	be	AUX
ftr-413	1512	5	determined	determine	VERB
ftr-413	1512	6	“	"	PUNCT
ftr-413	1512	7	at	at	ADP
ftr-413	1512	8	the	the	DET
ftr-413	1512	9	time	time	NOUN
ftr-413	1512	10	of	of	ADP
ftr-413	1512	11	the	the	DET
ftr-413	1512	12	request	request	NOUN
ftr-413	1512	13	.	.	PUNCT
ftr-413	1512	14	”	"	PUNCT
ftr-413	1513	1	neither	neither	CCONJ
ftr-413	1513	2	the	the	DET
ftr-413	1513	3	attorney	attorney	NOUN
ftr-413	1513	4	client	client	NOUN
ftr-413	1513	5	privilege	privilege	NOUN
ftr-413	1513	6	nor	nor	CCONJ
ftr-413	1513	7	the	the	DET
ftr-413	1513	8	§	§	PROPN
ftr-413	1513	9	7525	7525	NUM
ftr-413	1513	10	tax	tax	NOUN
ftr-413	1513	11	practitioner	practitioner	NOUN
ftr-413	1513	12	privilege	privilege	NOUN
ftr-413	1513	13	protects	protect	VERB
ftr-413	1513	14	the	the	DET
ftr-413	1513	15	confidentiality	confidentiality	NOUN
ftr-413	1513	16	of	of	ADP
ftr-413	1513	17	the	the	DET
ftr-413	1513	18	workpapers	workpaper	NOUN
ftr-413	1513	19	.	.	PUNCT
ftr-413	1514	1	a.	a.	NOUN
ftr-413	1514	2	specific	specific	ADJ
ftr-413	1514	3	procedures	procedure	NOUN
ftr-413	1514	4	regarding	regard	VERB
ftr-413	1514	5	requests	request	NOUN
ftr-413	1514	6	for	for	ADP
ftr-413	1514	7	tax	tax	NOUN
ftr-413	1514	8	accrual	accrual	ADJ
ftr-413	1514	9	workpapers	workpaper	NOUN
ftr-413	1514	10	.	.	PUNCT
ftr-413	1515	1	chief	chief	ADJ
ftr-413	1515	2	counsel	counsel	NOUN
ftr-413	1515	3	notice	notice	VERB
ftr-413	1515	4	cc-2003	cc-2003	PROPN
ftr-413	1515	5	-	-	PUNCT
ftr-413	1515	6	012	012	NUM
ftr-413	1515	7	(	(	PUNCT
ftr-413	1515	8	4/9/03	4/9/03	NUM
ftr-413	1515	9	)	)	PUNCT
ftr-413	1515	10	.	.	PUNCT
ftr-413	1516	1	procedures	procedure	NOUN
ftr-413	1516	2	to	to	PART
ftr-413	1516	3	be	be	AUX
ftr-413	1516	4	used	use	VERB
ftr-413	1516	5	regarding	regard	VERB
ftr-413	1516	6	requests	request	NOUN
ftr-413	1516	7	for	for	ADP
ftr-413	1516	8	tax	tax	NOUN
ftr-413	1516	9	accrual	accrual	ADJ
ftr-413	1516	10	and	and	CCONJ
ftr-413	1516	11	other	other	ADJ
ftr-413	1516	12	financial	financial	ADJ
ftr-413	1516	13	audit	audit	NOUN
ftr-413	1516	14	workpapers	workpaper	NOUN
ftr-413	1516	15	.	.	PUNCT
ftr-413	1517	1	b.	b.	PROPN
ftr-413	1518	1	the	the	DET
ftr-413	1518	2	definition	definition	NOUN
ftr-413	1518	3	of	of	ADP
ftr-413	1518	4	“	"	PUNCT
ftr-413	1518	5	tax	tax	NOUN
ftr-413	1518	6	accrual	accrual	ADJ
ftr-413	1518	7	workpapers	workpaper	NOUN
ftr-413	1518	8	”	"	PUNCT
ftr-413	1518	9	is	be	AUX
ftr-413	1518	10	clarified	clarify	VERB
ftr-413	1518	11	.	.	PUNCT
ftr-413	1519	1	chief	chief	ADJ
ftr-413	1519	2	counsel	counsel	NOUN
ftr-413	1519	3	notice	notice	NOUN
ftr-413	1519	4	cc-2004	cc-2004	NOUN
ftr-413	1519	5	-	-	PUNCT
ftr-413	1519	6	010	010	NUM
ftr-413	1519	7	(	(	PUNCT
ftr-413	1519	8	1/22/04	1/22/04	NUM
ftr-413	1519	9	)	)	PUNCT
ftr-413	1519	10	,	,	PUNCT
ftr-413	1519	11	supplementing	supplement	VERB
ftr-413	1519	12	cc2003	cc2003	PROPN
ftr-413	1519	13	-	-	PUNCT
ftr-413	1519	14	012	012	NUM
ftr-413	1519	15	.	.	PUNCT
ftr-413	1520	1	the	the	DET
ftr-413	1520	2	general	general	ADJ
ftr-413	1520	3	definition	definition	NOUN
ftr-413	1520	4	is	be	AUX
ftr-413	1520	5	as	as	SCONJ
ftr-413	1520	6	follows	follow	VERB
ftr-413	1520	7	:	:	PUNCT
ftr-413	1520	8	tax	tax	NOUN
ftr-413	1520	9	accrual	accrual	ADJ
ftr-413	1520	10	workpapers	workpaper	NOUN
ftr-413	1520	11	are	be	AUX
ftr-413	1520	12	those	those	DET
ftr-413	1520	13	audit	audit	NOUN
ftr-413	1520	14	workpapers	workpaper	NOUN
ftr-413	1520	15	,	,	PUNCT
ftr-413	1520	16	whether	whether	SCONJ
ftr-413	1520	17	prepared	prepare	VERB
ftr-413	1520	18	by	by	ADP
ftr-413	1520	19	the	the	DET
ftr-413	1520	20	taxpayer	taxpayer	NOUN
ftr-413	1520	21	or	or	CCONJ
ftr-413	1520	22	by	by	ADP
ftr-413	1520	23	an	an	DET
ftr-413	1520	24	independent	independent	ADJ
ftr-413	1520	25	accountant	accountant	NOUN
ftr-413	1520	26	,	,	PUNCT
ftr-413	1520	27	relating	relate	VERB
ftr-413	1520	28	to	to	ADP
ftr-413	1520	29	the	the	DET
ftr-413	1520	30	tax	tax	NOUN
ftr-413	1520	31	reserve	reserve	NOUN
ftr-413	1520	32	for	for	ADP
ftr-413	1520	33	current	current	ADJ
ftr-413	1520	34	,	,	PUNCT
ftr-413	1520	35	deferred	deferred	ADJ
ftr-413	1520	36	and	and	CCONJ
ftr-413	1520	37	potential	potential	ADJ
ftr-413	1520	38	or	or	CCONJ
ftr-413	1520	39	contingent	contingent	ADJ
ftr-413	1520	40	tax	tax	NOUN
ftr-413	1520	41	liabilities	liability	NOUN
ftr-413	1520	42	,	,	PUNCT
ftr-413	1520	43	however	however	ADV
ftr-413	1520	44	classified	classify	VERB
ftr-413	1520	45	or	or	CCONJ
ftr-413	1520	46	reported	report	VERB
ftr-413	1520	47	on	on	ADP
ftr-413	1520	48	audited	audit	VERB
ftr-413	1520	49	financial	financial	ADJ
ftr-413	1520	50	statements	statement	NOUN
ftr-413	1520	51	,	,	PUNCT
ftr-413	1520	52	and	and	CCONJ
ftr-413	1520	53	to	to	ADP
ftr-413	1520	54	footnotes	footnote	NOUN
ftr-413	1520	55	disclosing	disclose	VERB
ftr-413	1520	56	those	those	DET
ftr-413	1520	57	tax	tax	NOUN
ftr-413	1520	58	liabilities	liability	NOUN
ftr-413	1520	59	on	on	ADP
ftr-413	1520	60	audit	audit	NOUN
ftr-413	1520	61	financial	financial	ADJ
ftr-413	1520	62	statements	statement	NOUN
ftr-413	1520	63	.	.	PUNCT
ftr-413	1521	1	they	they	PRON
ftr-413	1521	2	reflect	reflect	VERB
ftr-413	1521	3	an	an	DET
ftr-413	1521	4	estimate	estimate	NOUN
ftr-413	1521	5	of	of	ADP
ftr-413	1521	6	a	a	DET
ftr-413	1521	7	company	company	NOUN
ftr-413	1521	8	’s	’s	PART
ftr-413	1521	9	tax	tax	NOUN
ftr-413	1521	10	liabilities	liability	NOUN
ftr-413	1521	11	and	and	CCONJ
ftr-413	1521	12	may	may	AUX
ftr-413	1521	13	also	also	ADV
ftr-413	1521	14	be	be	AUX
ftr-413	1521	15	referred	refer	VERB
ftr-413	1521	16	to	to	ADP
ftr-413	1521	17	as	as	ADP
ftr-413	1521	18	the	the	DET
ftr-413	1521	19	tax	tax	NOUN
ftr-413	1521	20	pool	pool	NOUN
ftr-413	1521	21	analysis	analysis	NOUN
ftr-413	1521	22	,	,	PUNCT
ftr-413	1521	23	tax	tax	NOUN
ftr-413	1521	24	liability	liability	NOUN
ftr-413	1521	25	contingency	contingency	NOUN
ftr-413	1521	26	analysis	analysis	NOUN
ftr-413	1521	27	,	,	PUNCT
ftr-413	1521	28	tax	tax	NOUN
ftr-413	1521	29	cushion	cushion	NOUN
ftr-413	1521	30	analysis	analysis	NOUN
ftr-413	1521	31	,	,	PUNCT
ftr-413	1521	32	or	or	CCONJ
ftr-413	1521	33	tax	tax	NOUN
ftr-413	1521	34	contingency	contingency	NOUN
ftr-413	1521	35	reserve	reserve	NOUN
ftr-413	1521	36	analysis	analysis	NOUN
ftr-413	1521	37	.	.	PUNCT
ftr-413	1521	38	!	!	PUNCT
ftr-413	1522	1	documents	document	NOUN
ftr-413	1522	2	created	create	VERB
ftr-413	1522	3	prior	prior	ADV
ftr-413	1522	4	to	to	ADP
ftr-413	1522	5	or	or	CCONJ
ftr-413	1522	6	outside	outside	ADP
ftr-413	1522	7	of	of	ADP
ftr-413	1522	8	the	the	DET
ftr-413	1522	9	consideration	consideration	NOUN
ftr-413	1522	10	of	of	ADP
ftr-413	1522	11	whether	whether	SCONJ
ftr-413	1522	12	reserves	reserve	NOUN
ftr-413	1522	13	should	should	AUX
ftr-413	1522	14	be	be	AUX
ftr-413	1522	15	created	create	VERB
ftr-413	1522	16	are	be	AUX
ftr-413	1522	17	not	not	PART
ftr-413	1522	18	within	within	ADP
ftr-413	1522	19	the	the	DET
ftr-413	1522	20	definition	definition	NOUN
ftr-413	1522	21	tax	tax	NOUN
ftr-413	1522	22	accrual	accrual	ADJ
ftr-413	1522	23	workpapers	workpaper	NOUN
ftr-413	1522	24	nor	nor	CCONJ
ftr-413	1522	25	are	be	AUX
ftr-413	1522	26	workpapers	workpaper	NOUN
ftr-413	1522	27	reconciling	reconciling	NOUN
ftr-413	1522	28	book	book	NOUN
ftr-413	1522	29	and	and	CCONJ
ftr-413	1522	30	tax	tax	NOUN
ftr-413	1522	31	income	income	NOUN
ftr-413	1522	32	,	,	PUNCT
ftr-413	1522	33	but	but	CCONJ
ftr-413	1522	34	they	they	PRON
ftr-413	1522	35	both	both	PRON
ftr-413	1522	36	“	"	PUNCT
ftr-413	1522	37	likely	likely	ADV
ftr-413	1522	38	fall	fall	VERB
ftr-413	1522	39	within	within	ADP
ftr-413	1522	40	the	the	DET
ftr-413	1522	41	scope	scope	NOUN
ftr-413	1522	42	of	of	ADP
ftr-413	1522	43	the	the	DET
ftr-413	1522	44	general	general	PROPN
ftr-413	1522	45	idrs	idrs	PROPN
ftr-413	1522	46	issued	issue	VERB
ftr-413	1522	47	at	at	ADP
ftr-413	1522	48	the	the	DET
ftr-413	1522	49	beginning	beginning	NOUN
ftr-413	1522	50	of	of	ADP
ftr-413	1522	51	an	an	DET
ftr-413	1522	52	examination	examination	NOUN
ftr-413	1522	53	and	and	CCONJ
ftr-413	1522	54	should	should	AUX
ftr-413	1522	55	be	be	AUX
ftr-413	1522	56	produced	produce	VERB
ftr-413	1522	57	.	.	PUNCT
ftr-413	1522	58	.	.	PUNCT
ftr-413	1522	59	.	.	PUNCT
ftr-413	1523	1	even	even	ADV
ftr-413	1523	2	though	though	SCONJ
ftr-413	1523	3	no	no	DET
ftr-413	1523	4	request	request	NOUN
ftr-413	1523	5	for	for	ADP
ftr-413	1523	6	the	the	DET
ftr-413	1523	7	tax	tax	NOUN
ftr-413	1523	8	accrual	accrual	ADJ
ftr-413	1523	9	workpapers	workpaper	NOUN
ftr-413	1523	10	has	have	AUX
ftr-413	1523	11	been	be	AUX
ftr-413	1523	12	made	make	VERB
ftr-413	1523	13	.	.	PUNCT
ftr-413	1523	14	”	"	PUNCT
ftr-413	1524	1	3	3	X
ftr-413	1524	2	.	.	PUNCT
ftr-413	1524	3	making	make	VERB
ftr-413	1524	4	it	it	PRON
ftr-413	1524	5	harder	hard	ADV
ftr-413	1524	6	for	for	SCONJ
ftr-413	1524	7	taxpayers	taxpayer	NOUN
ftr-413	1524	8	to	to	PART
ftr-413	1524	9	“	"	PUNCT
ftr-413	1524	10	fess	fess	VERB
ftr-413	1524	11	up	up	ADP
ftr-413	1524	12	”	"	PUNCT
ftr-413	1524	13	in	in	ADP
ftr-413	1524	14	order	order	NOUN
ftr-413	1524	15	to	to	PART
ftr-413	1524	16	avoid	avoid	VERB
ftr-413	1524	17	penalties	penalty	NOUN
ftr-413	1524	18	.	.	PUNCT
ftr-413	1525	1	notice	notice	VERB
ftr-413	1525	2	2004	2004	NUM
ftr-413	1525	3	-	-	SYM
ftr-413	1525	4	38	38	NUM
ftr-413	1525	5	,	,	PUNCT
ftr-413	1525	6	2004	2004	NUM
ftr-413	1525	7	-	-	SYM
ftr-413	1525	8	21	21	NUM
ftr-413	1525	9	i.r.b	i.r.b	NOUN
ftr-413	1525	10	.	.	PUNCT
ftr-413	1526	1	949	949	NUM
ftr-413	1526	2	(	(	PUNCT
ftr-413	1526	3	4/30/04	4/30/04	NUM
ftr-413	1526	4	)	)	PUNCT
ftr-413	1526	5	.	.	PUNCT
ftr-413	1527	1	treasury	treasury	PROPN
ftr-413	1527	2	will	will	AUX
ftr-413	1527	3	issue	issue	VERB
ftr-413	1527	4	temporary	temporary	ADJ
ftr-413	1527	5	and	and	CCONJ
ftr-413	1527	6	proposed	propose	VERB
ftr-413	1527	7	regulations	regulation	NOUN
ftr-413	1527	8	that	that	PRON
ftr-413	1527	9	will	will	AUX
ftr-413	1527	10	modify	modify	VERB
ftr-413	1527	11	the	the	DET
ftr-413	1527	12	definition	definition	NOUN
ftr-413	1527	13	of	of	ADP
ftr-413	1527	14	2005	2005	NUM
ftr-413	1527	15	]	]	PUNCT
ftr-413	1527	16	recent	recent	ADJ
ftr-413	1527	17	developments	development	NOUN
ftr-413	1527	18	in	in	ADP
ftr-413	1527	19	federal	federal	ADJ
ftr-413	1527	20	income	income	NOUN
ftr-413	1527	21	taxation	taxation	NOUN
ftr-413	1527	22	113	113	NUM
ftr-413	1527	23	“	"	PUNCT
ftr-413	1527	24	qualified	qualified	ADJ
ftr-413	1527	25	amended	amend	VERB
ftr-413	1527	26	return	return	NOUN
ftr-413	1527	27	”	"	PUNCT
ftr-413	1527	28	in	in	ADP
ftr-413	1527	29	reg	reg	NOUN
ftr-413	1527	30	.	.	PUNCT
ftr-413	1528	1	§	§	PROPN
ftr-413	1528	2	1.6664	1.6664	NUM
ftr-413	1528	3	-	-	SYM
ftr-413	1528	4	2(c)(3	2(c)(3	NUM
ftr-413	1528	5	)	)	PUNCT
ftr-413	1528	6	to	to	PART
ftr-413	1528	7	provide	provide	VERB
ftr-413	1528	8	that	that	SCONJ
ftr-413	1528	9	the	the	DET
ftr-413	1528	10	period	period	NOUN
ftr-413	1528	11	for	for	ADP
ftr-413	1528	12	filing	filing	NOUN
ftr-413	1528	13	is	be	AUX
ftr-413	1528	14	terminated	terminate	VERB
ftr-413	1528	15	when	when	SCONJ
ftr-413	1528	16	the	the	DET
ftr-413	1528	17	irs	irs	PROPN
ftr-413	1528	18	contacts	contact	VERB
ftr-413	1528	19	a	a	DET
ftr-413	1528	20	promoter	promoter	NOUN
ftr-413	1528	21	,	,	PUNCT
ftr-413	1528	22	organizer	organizer	NOUN
ftr-413	1528	23	or	or	CCONJ
ftr-413	1528	24	material	material	NOUN
ftr-413	1528	25	advisor	advisor	NOUN
ftr-413	1528	26	concerning	concern	VERB
ftr-413	1528	27	a	a	DET
ftr-413	1528	28	listed	list	VERB
ftr-413	1528	29	transaction	transaction	NOUN
ftr-413	1528	30	for	for	ADP
ftr-413	1528	31	which	which	PRON
ftr-413	1528	32	the	the	DET
ftr-413	1528	33	taxpayer	taxpayer	NOUN
ftr-413	1528	34	has	have	AUX
ftr-413	1528	35	claimed	claim	VERB
ftr-413	1528	36	a	a	DET
ftr-413	1528	37	tax	tax	NOUN
ftr-413	1528	38	benefit	benefit	NOUN
ftr-413	1528	39	or	or	CCONJ
ftr-413	1528	40	when	when	SCONJ
ftr-413	1528	41	the	the	DET
ftr-413	1528	42	taxpayer	taxpayer	NOUN
ftr-413	1528	43	is	be	AUX
ftr-413	1528	44	contacted	contact	VERB
ftr-413	1528	45	for	for	ADP
ftr-413	1528	46	examination	examination	NOUN
ftr-413	1528	47	concerning	concern	VERB
ftr-413	1528	48	the	the	DET
ftr-413	1528	49	activity	activity	NOUN
ftr-413	1528	50	.	.	PUNCT
ftr-413	1529	1	this	this	PRON
ftr-413	1529	2	will	will	AUX
ftr-413	1529	3	deprive	deprive	VERB
ftr-413	1529	4	a	a	DET
ftr-413	1529	5	taxpayer	taxpayer	NOUN
ftr-413	1529	6	who	who	PRON
ftr-413	1529	7	knows	know	VERB
ftr-413	1529	8	he	he	PRON
ftr-413	1529	9	is	be	AUX
ftr-413	1529	10	in	in	ADP
ftr-413	1529	11	the	the	DET
ftr-413	1529	12	service	service	NOUN
ftr-413	1529	13	’s	’s	PART
ftr-413	1529	14	sights	sight	NOUN
ftr-413	1529	15	of	of	ADP
ftr-413	1529	16	the	the	DET
ftr-413	1529	17	right	right	NOUN
ftr-413	1529	18	to	to	PART
ftr-413	1529	19	file	file	VERB
ftr-413	1529	20	a	a	DET
ftr-413	1529	21	qualified	qualified	ADJ
ftr-413	1529	22	amended	amend	VERB
ftr-413	1529	23	return	return	NOUN
ftr-413	1529	24	to	to	PART
ftr-413	1529	25	avoid	avoid	VERB
ftr-413	1529	26	penalties	penalty	NOUN
ftr-413	1529	27	.	.	PUNCT
ftr-413	1529	28	!	!	PUNCT
ftr-413	1530	1	previously	previously	ADV
ftr-413	1530	2	,	,	PUNCT
ftr-413	1530	3	the	the	DET
ftr-413	1530	4	right	right	NOUN
ftr-413	1530	5	to	to	PART
ftr-413	1530	6	file	file	VERB
ftr-413	1530	7	such	such	DET
ftr-413	1530	8	a	a	DET
ftr-413	1530	9	return	return	NOUN
ftr-413	1530	10	ended	end	VERB
ftr-413	1530	11	at	at	ADP
ftr-413	1530	12	the	the	DET
ftr-413	1530	13	earliest	early	ADJ
ftr-413	1530	14	of	of	ADP
ftr-413	1530	15	a	a	DET
ftr-413	1530	16	taxpayer	taxpayer	NOUN
ftr-413	1530	17	receiving	receive	VERB
ftr-413	1530	18	a	a	DET
ftr-413	1530	19	notice	notice	NOUN
ftr-413	1530	20	of	of	ADP
ftr-413	1530	21	deficiency	deficiency	NOUN
ftr-413	1530	22	or	or	CCONJ
ftr-413	1530	23	the	the	DET
ftr-413	1530	24	promoter	promoter	NOUN
ftr-413	1530	25	receiving	receive	VERB
ftr-413	1530	26	a	a	DET
ftr-413	1530	27	§	§	PROPN
ftr-413	1530	28	6700	6700	NUM
ftr-413	1530	29	notice	notice	NOUN
ftr-413	1530	30	.	.	PUNCT
ftr-413	1530	31	!	!	PUNCT
ftr-413	1531	1	the	the	DET
ftr-413	1531	2	irs	irs	PROPN
ftr-413	1531	3	is	be	AUX
ftr-413	1531	4	also	also	ADV
ftr-413	1531	5	contending	contend	VERB
ftr-413	1531	6	that	that	SCONJ
ftr-413	1531	7	the	the	DET
ftr-413	1531	8	filing	filing	NOUN
ftr-413	1531	9	of	of	ADP
ftr-413	1531	10	a	a	DET
ftr-413	1531	11	qualified	qualified	ADJ
ftr-413	1531	12	amended	amend	VERB
ftr-413	1531	13	return	return	NOUN
ftr-413	1531	14	retroactively	retroactively	ADV
ftr-413	1531	15	revokes	revoke	VERB
ftr-413	1531	16	the	the	DET
ftr-413	1531	17	interest	interest	NOUN
ftr-413	1531	18	holiday	holiday	NOUN
ftr-413	1531	19	under	under	ADP
ftr-413	1531	20	§	§	PROPN
ftr-413	1531	21	6404(g)(2)(c	6404(g)(2)(c	NUM
ftr-413	1531	22	)	)	PUNCT
ftr-413	1531	23	that	that	PRON
ftr-413	1531	24	begins	begin	VERB
ftr-413	1531	25	18	18	NUM
ftr-413	1531	26	months	month	NOUN
ftr-413	1531	27	after	after	ADP
ftr-413	1531	28	the	the	DET
ftr-413	1531	29	filing	filing	NOUN
ftr-413	1531	30	of	of	ADP
ftr-413	1531	31	the	the	DET
ftr-413	1531	32	original	original	ADJ
ftr-413	1531	33	return	return	NOUN
ftr-413	1531	34	because	because	SCONJ
ftr-413	1531	35	the	the	DET
ftr-413	1531	36	interest	interest	NOUN
ftr-413	1531	37	holiday	holiday	NOUN
ftr-413	1531	38	does	do	AUX
ftr-413	1531	39	not	not	PART
ftr-413	1531	40	apply	apply	VERB
ftr-413	1531	41	to	to	ADP
ftr-413	1531	42	tax	tax	NOUN
ftr-413	1531	43	shown	show	VERB
ftr-413	1531	44	on	on	ADP
ftr-413	1531	45	a	a	DET
ftr-413	1531	46	return	return	NOUN
ftr-413	1531	47	.	.	PUNCT
ftr-413	1532	1	4	4	X
ftr-413	1532	2	.	.	X
ftr-413	1532	3	son	son	NOUN
ftr-413	1532	4	-	-	PUNCT
ftr-413	1532	5	of	of	ADP
ftr-413	1532	6	-	-	PUNCT
ftr-413	1532	7	boss	boss	NOUN
ftr-413	1532	8	settlem	settlem	NOUN
ftr-413	1532	9	ent	ent	NOUN
ftr-413	1532	10	term	term	NOUN
ftr-413	1532	11	s	s	PART
ftr-413	1532	12	are	be	AUX
ftr-413	1532	13	announced	announce	VERB
ftr-413	1532	14	.	.	PUNCT
ftr-413	1533	1	announcement	announcement	NOUN
ftr-413	1533	2	2004	2004	NUM
ftr-413	1533	3	-	-	SYM
ftr-413	1533	4	46	46	NUM
ftr-413	1533	5	,	,	PUNCT
ftr-413	1533	6	2004	2004	NUM
ftr-413	1533	7	-	-	SYM
ftr-413	1533	8	21	21	NUM
ftr-413	1533	9	i.r.b	i.r.b	NOUN
ftr-413	1533	10	.	.	PUNCT
ftr-413	1534	1	964	964	NUM
ftr-413	1534	2	(	(	PUNCT
ftr-413	1534	3	5/5/04	5/5/04	NUM
ftr-413	1534	4	)	)	PUNCT
ftr-413	1534	5	.	.	PUNCT
ftr-413	1535	1	the	the	DET
ftr-413	1535	2	irs	irs	PROPN
ftr-413	1535	3	announced	announce	VERB
ftr-413	1535	4	a	a	DET
ftr-413	1535	5	settlement	settlement	NOUN
ftr-413	1535	6	initiative	initiative	NOUN
ftr-413	1535	7	for	for	SCONJ
ftr-413	1535	8	taxpayers	taxpayer	NOUN
ftr-413	1535	9	to	to	PART
ftr-413	1535	10	resolve	resolve	VERB
ftr-413	1535	11	“	"	PUNCT
ftr-413	1535	12	son	son	NOUN
ftr-413	1535	13	-	-	PUNCT
ftr-413	1535	14	of	of	ADP
ftr-413	1535	15	-	-	PUNCT
ftr-413	1535	16	boss	boss	NOUN
ftr-413	1535	17	”	"	PUNCT
ftr-413	1535	18	transactions	transaction	NOUN
ftr-413	1535	19	described	describe	VERB
ftr-413	1535	20	in	in	ADP
ftr-413	1535	21	notice	notice	NOUN
ftr-413	1535	22	2000	2000	NUM
ftr-413	1535	23	-	-	SYM
ftr-413	1535	24	44	44	NUM
ftr-413	1535	25	,	,	PUNCT
ftr-413	1535	26	2000	2000	NUM
ftr-413	1535	27	c.b	c.b	PROPN
ftr-413	1535	28	.	.	PROPN
ftr-413	1535	29	255	255	NUM
ftr-413	1535	30	,	,	PUNCT
ftr-413	1535	31	and	and	CCONJ
ftr-413	1535	32	substantially	substantially	ADV
ftr-413	1535	33	similar	similar	ADJ
ftr-413	1535	34	transactions	transaction	NOUN
ftr-413	1535	35	.	.	PUNCT
ftr-413	1536	1	taxpayers	taxpayer	NOUN
ftr-413	1536	2	will	will	AUX
ftr-413	1536	3	be	be	AUX
ftr-413	1536	4	required	require	VERB
ftr-413	1536	5	to	to	PART
ftr-413	1536	6	concede	concede	VERB
ftr-413	1536	7	all	all	PRON
ftr-413	1536	8	claimed	claim	VERB
ftr-413	1536	9	tax	tax	NOUN
ftr-413	1536	10	benefits	benefit	NOUN
ftr-413	1536	11	and	and	CCONJ
ftr-413	1536	12	attributes	attribute	NOUN
ftr-413	1536	13	,	,	PUNCT
ftr-413	1536	14	including	include	VERB
ftr-413	1536	15	basis	basis	NOUN
ftr-413	1536	16	adjustments	adjustment	NOUN
ftr-413	1536	17	with	with	ADP
ftr-413	1536	18	a	a	DET
ftr-413	1536	19	sliding	slide	VERB
ftr-413	1536	20	scale	scale	NOUN
ftr-413	1536	21	of	of	ADP
ftr-413	1536	22	penalties	penalty	NOUN
ftr-413	1536	23	[	[	X
ftr-413	1536	24	none	none	NOUN
ftr-413	1536	25	,	,	PUNCT
ftr-413	1536	26	if	if	SCONJ
ftr-413	1536	27	disclosed	disclose	VERB
ftr-413	1536	28	under	under	ADP
ftr-413	1536	29	announcement	announcement	NOUN
ftr-413	1536	30	2003	2003	NUM
ftr-413	1536	31	-	-	SYM
ftr-413	1536	32	2	2	NUM
ftr-413	1536	33	;	;	PUNCT
ftr-413	1536	34	10	10	NUM
ftr-413	1536	35	percent	percent	NOUN
ftr-413	1536	36	if	if	SCONJ
ftr-413	1536	37	this	this	PRON
ftr-413	1536	38	was	be	AUX
ftr-413	1536	39	the	the	DET
ftr-413	1536	40	taxpayer	taxpayer	NOUN
ftr-413	1536	41	’s	’s	PART
ftr-413	1536	42	only	only	ADV
ftr-413	1536	43	listed	list	VERB
ftr-413	1536	44	transaction	transaction	NOUN
ftr-413	1536	45	;	;	PUNCT
ftr-413	1536	46	and	and	CCONJ
ftr-413	1536	47	20	20	NUM
ftr-413	1536	48	percent	percent	NOUN
ftr-413	1536	49	otherwise	otherwise	ADV
ftr-413	1536	50	]	]	PUNCT
ftr-413	1536	51	.	.	PUNCT
ftr-413	1537	1	net	net	ADJ
ftr-413	1537	2	out	out	PROPN
ftr-413	1537	3	-	-	PUNCT
ftr-413	1537	4	of	of	ADP
ftr-413	1537	5	-	-	PUNCT
ftr-413	1537	6	pocket	pocket	NOUN
ftr-413	1537	7	costs	cost	NOUN
ftr-413	1537	8	and	and	CCONJ
ftr-413	1537	9	fees	fee	NOUN
ftr-413	1537	10	will	will	AUX
ftr-413	1537	11	be	be	AUX
ftr-413	1537	12	allowed	allow	VERB
ftr-413	1537	13	as	as	ADP
ftr-413	1537	14	a	a	DET
ftr-413	1537	15	long	long	ADJ
ftr-413	1537	16	term	term	NOUN
ftr-413	1537	17	capital	capital	NOUN
ftr-413	1537	18	loss	loss	NOUN
ftr-413	1537	19	(	(	PUNCT
ftr-413	1537	20	or	or	CCONJ
ftr-413	1537	21	half	half	NOUN
ftr-413	1537	22	of	of	ADP
ftr-413	1537	23	these	these	PRON
ftr-413	1537	24	as	as	ADP
ftr-413	1537	25	an	an	DET
ftr-413	1537	26	ordinary	ordinary	ADJ
ftr-413	1537	27	deduction	deduction	NOUN
ftr-413	1537	28	)	)	PUNCT
ftr-413	1537	29	in	in	ADP
ftr-413	1537	30	the	the	DET
ftr-413	1537	31	year	year	NOUN
ftr-413	1537	32	these	these	DET
ftr-413	1537	33	items	item	NOUN
ftr-413	1537	34	were	be	AUX
ftr-413	1537	35	paid	pay	VERB
ftr-413	1537	36	or	or	CCONJ
ftr-413	1537	37	accrued	accrue	VERB
ftr-413	1537	38	.	.	PUNCT
ftr-413	1538	1	the	the	DET
ftr-413	1538	2	settlement	settlement	NOUN
ftr-413	1538	3	initiative	initiative	NOUN
ftr-413	1538	4	was	be	AUX
ftr-413	1538	5	open	open	ADJ
ftr-413	1538	6	through	through	ADP
ftr-413	1538	7	6/21/04	6/21/04	NUM
ftr-413	1538	8	.	.	PUNCT
ftr-413	1539	1	5	5	NUM
ftr-413	1539	2	.	.	X
ftr-413	1539	3	irs	irs	PROPN
ftr-413	1539	4	settlement	settlement	NOUN
ftr-413	1539	5	terms	term	NOUN
ftr-413	1539	6	for	for	ADP
ftr-413	1539	7	executive	executive	ADJ
ftr-413	1539	8	stock	stock	NOUN
ftr-413	1539	9	option	option	NOUN
ftr-413	1539	10	shelters	shelter	NOUN
ftr-413	1539	11	.	.	PUNCT
ftr-413	1540	1	announcement	announcement	NOUN
ftr-413	1540	2	2005	2005	NUM
ftr-413	1540	3	-	-	SYM
ftr-413	1540	4	19	19	NUM
ftr-413	1540	5	,	,	PUNCT
ftr-413	1540	6	2005	2005	NUM
ftr-413	1540	7	-	-	SYM
ftr-413	1540	8	11	11	NUM
ftr-413	1540	9	i.r.b	i.r.b	NOUN
ftr-413	1540	10	.	.	PUNCT
ftr-413	1541	1	744	744	NUM
ftr-413	1541	2	(	(	PUNCT
ftr-413	1541	3	2/22/05	2/22/05	NUM
ftr-413	1541	4	)	)	PUNCT
ftr-413	1541	5	.	.	PUNCT
ftr-413	1542	1	the	the	DET
ftr-413	1542	2	offer	offer	NOUN
ftr-413	1542	3	,	,	PUNCT
ftr-413	1542	4	which	which	PRON
ftr-413	1542	5	extends	extend	VERB
ftr-413	1542	6	until	until	ADP
ftr-413	1542	7	5/23/05	5/23/05	NUM
ftr-413	1542	8	.	.	PUNCT
ftr-413	1542	9	is	be	AUX
ftr-413	1542	10	for	for	ADP
ftr-413	1542	11	payment	payment	NOUN
ftr-413	1542	12	of	of	ADP
ftr-413	1542	13	tax	tax	NOUN
ftr-413	1542	14	on	on	ADP
ftr-413	1542	15	the	the	DET
ftr-413	1542	16	full	full	ADJ
ftr-413	1542	17	amount	amount	NOUN
ftr-413	1542	18	of	of	ADP
ftr-413	1542	19	compensation	compensation	NOUN
ftr-413	1542	20	received	receive	VERB
ftr-413	1542	21	,	,	PUNCT
ftr-413	1542	22	plus	plus	CCONJ
ftr-413	1542	23	interest	interest	NOUN
ftr-413	1542	24	and	and	CCONJ
ftr-413	1542	25	a	a	DET
ftr-413	1542	26	10	10	NUM
ftr-413	1542	27	percent	percent	NOUN
ftr-413	1542	28	penalty	penalty	NOUN
ftr-413	1542	29	(	(	PUNCT
ftr-413	1542	30	which	which	PRON
ftr-413	1542	31	is	be	AUX
ftr-413	1542	32	half	half	NOUN
ftr-413	1542	33	of	of	ADP
ftr-413	1542	34	the	the	DET
ftr-413	1542	35	20	20	NUM
ftr-413	1542	36	percent	percent	NOUN
ftr-413	1542	37	penalty	penalty	NOUN
ftr-413	1542	38	)	)	PUNCT
ftr-413	1542	39	.	.	PUNCT
ftr-413	1543	1	the	the	DET
ftr-413	1543	2	parties	party	NOUN
ftr-413	1543	3	must	must	AUX
ftr-413	1543	4	pay	pay	VERB
ftr-413	1543	5	employment	employment	NOUN
ftr-413	1543	6	taxes	taxis	NOUN
ftr-413	1543	7	,	,	PUNCT
ftr-413	1543	8	but	but	CCONJ
ftr-413	1543	9	they	they	PRON
ftr-413	1543	10	will	will	AUX
ftr-413	1543	11	be	be	AUX
ftr-413	1543	12	allowed	allow	VERB
ftr-413	1543	13	to	to	PART
ftr-413	1543	14	deduct	deduct	VERB
ftr-413	1543	15	their	their	PRON
ftr-413	1543	16	out	out	ADJ
ftr-413	1543	17	-	-	PUNCT
ftr-413	1543	18	of	of	ADP
ftr-413	1543	19	-	-	PUNCT
ftr-413	1543	20	pocket	pocket	NOUN
ftr-413	1543	21	transaction	transaction	NOUN
ftr-413	1543	22	costs	cost	NOUN
ftr-413	1543	23	;	;	PUNCT
ftr-413	1543	24	the	the	DET
ftr-413	1543	25	corporations	corporation	NOUN
ftr-413	1543	26	will	will	AUX
ftr-413	1543	27	be	be	AUX
ftr-413	1543	28	permitted	permit	VERB
ftr-413	1543	29	a	a	DET
ftr-413	1543	30	deduction	deduction	NOUN
ftr-413	1543	31	for	for	ADP
ftr-413	1543	32	the	the	DET
ftr-413	1543	33	compensation	compensation	NOUN
ftr-413	1543	34	expense	expense	NOUN
ftr-413	1543	35	when	when	SCONJ
ftr-413	1543	36	reported	report	VERB
ftr-413	1543	37	by	by	ADP
ftr-413	1543	38	the	the	DET
ftr-413	1543	39	executive	executive	NOUN
ftr-413	1543	40	.	.	PUNCT
ftr-413	1544	1	employment	employment	NOUN
ftr-413	1544	2	taxes	taxis	NOUN
ftr-413	1544	3	are	be	AUX
ftr-413	1544	4	also	also	ADV
ftr-413	1544	5	due	due	ADJ
ftr-413	1544	6	.	.	PUNCT
ftr-413	1545	1	the	the	DET
ftr-413	1545	2	irs	irs	PROPN
ftr-413	1545	3	has	have	AUX
ftr-413	1545	4	identified	identify	VERB
ftr-413	1545	5	42	42	NUM
ftr-413	1545	6	corporations	corporation	NOUN
ftr-413	1545	7	,	,	PUNCT
ftr-413	1545	8	close	close	ADV
ftr-413	1545	9	to	to	ADP
ftr-413	1545	10	200	200	NUM
ftr-413	1545	11	executives	executive	NOUN
ftr-413	1545	12	and	and	CCONJ
ftr-413	1545	13	more	more	ADJ
ftr-413	1545	14	than	than	ADP
ftr-413	1545	15	$	$	SYM
ftr-413	1545	16	700	700	NUM
ftr-413	1545	17	million	million	NUM
ftr-413	1545	18	of	of	ADP
ftr-413	1545	19	unreported	unreported	ADJ
ftr-413	1545	20	income	income	NOUN
ftr-413	1545	21	involved	involve	VERB
ftr-413	1545	22	in	in	ADP
ftr-413	1545	23	the	the	DET
ftr-413	1545	24	scheme	scheme	NOUN
ftr-413	1545	25	,	,	PUNCT
ftr-413	1545	26	and	and	CCONJ
ftr-413	1545	27	will	will	AUX
ftr-413	1545	28	ask	ask	VERB
ftr-413	1545	29	that	that	SCONJ
ftr-413	1545	30	the	the	DET
ftr-413	1545	31	matter	matter	NOUN
ftr-413	1545	32	be	be	AUX
ftr-413	1545	33	referred	refer	VERB
ftr-413	1545	34	to	to	ADP
ftr-413	1545	35	the	the	DET
ftr-413	1545	36	audit	audit	NOUN
ftr-413	1545	37	committee	committee	NOUN
ftr-413	1545	38	of	of	ADP
ftr-413	1545	39	the	the	DET
ftr-413	1545	40	board	board	NOUN
ftr-413	1545	41	of	of	ADP
ftr-413	1545	42	directors	director	NOUN
ftr-413	1545	43	for	for	ADP
ftr-413	1545	44	appropriate	appropriate	ADJ
ftr-413	1545	45	review	review	NOUN
ftr-413	1545	46	.	.	PUNCT
ftr-413	1546	1	this	this	DET
ftr-413	1546	2	transaction	transaction	NOUN
ftr-413	1546	3	was	be	AUX
ftr-413	1546	4	listed	list	VERB
ftr-413	1546	5	in	in	ADP
ftr-413	1546	6	notice	notice	NOUN
ftr-413	1546	7	2003	2003	NUM
ftr-413	1546	8	-	-	SYM
ftr-413	1546	9	47	47	NUM
ftr-413	1546	10	,	,	PUNCT
ftr-413	1546	11	2003	2003	NUM
ftr-413	1546	12	-	-	SYM
ftr-413	1546	13	30	30	NUM
ftr-413	1546	14	i.r.b	i.r.b	NOUN
ftr-413	1546	15	.	.	PUNCT
ftr-413	1547	1	132	132	NUM
ftr-413	1547	2	,	,	PUNCT
ftr-413	1547	3	!	!	PUNCT
ftr-413	1548	1	in	in	ADP
ftr-413	1548	2	ir-2005	ir-2005	PROPN
ftr-413	1548	3	-	-	PUNCT
ftr-413	1548	4	17	17	NUM
ftr-413	1548	5	(	(	PUNCT
ftr-413	1548	6	2/22/05	2/22/05	NUM
ftr-413	1548	7	)	)	PUNCT
ftr-413	1548	8	.	.	PUNCT
ftr-413	1549	1	the	the	DET
ftr-413	1549	2	transaction	transaction	NOUN
ftr-413	1549	3	is	be	AUX
ftr-413	1549	4	described	describe	VERB
ftr-413	1549	5	as	as	SCONJ
ftr-413	1549	6	follows	follow	VERB
ftr-413	1549	7	:	:	PUNCT
ftr-413	1549	8	the	the	DET
ftr-413	1549	9	transaction	transaction	NOUN
ftr-413	1549	10	first	first	ADV
ftr-413	1549	11	involves	involve	VERB
ftr-413	1549	12	the	the	DET
ftr-413	1549	13	transfer	transfer	NOUN
ftr-413	1549	14	of	of	ADP
ftr-413	1549	15	stock	stock	NOUN
ftr-413	1549	16	options	option	NOUN
ftr-413	1549	17	by	by	ADP
ftr-413	1549	18	the	the	DET
ftr-413	1549	19	executive	executive	NOUN
ftr-413	1549	20	to	to	ADP
ftr-413	1549	21	a	a	DET
ftr-413	1549	22	related	relate	VERB
ftr-413	1549	23	entity	entity	NOUN
ftr-413	1549	24	,	,	PUNCT
ftr-413	1549	25	such	such	ADJ
ftr-413	1549	26	as	as	ADP
ftr-413	1549	27	a	a	DET
ftr-413	1549	28	family	family	NOUN
ftr-413	1549	29	limited	limited	ADJ
ftr-413	1549	30	partnership	partnership	NOUN
ftr-413	1549	31	,	,	PUNCT
ftr-413	1549	32	under	under	ADP
ftr-413	1549	33	terms	term	NOUN
ftr-413	1549	34	of	of	ADP
ftr-413	1549	35	an	an	DET
ftr-413	1549	36	agreement	agreement	NOUN
ftr-413	1549	37	to	to	PART
ftr-413	1549	38	defer	defer	VERB
ftr-413	1549	39	payment	payment	NOUN
ftr-413	1549	40	to	to	ADP
ftr-413	1549	41	114	114	NUM
ftr-413	1549	42	florida	florida	PROPN
ftr-413	1549	43	tax	tax	NOUN
ftr-413	1549	44	review	review	NOUN
ftr-413	1550	1	[	[	X
ftr-413	1550	2	vol.7	vol.7	NOUN
ftr-413	1550	3	:	:	PUNCT
ftr-413	1550	4	si	si	X
ftr-413	1550	5	the	the	DET
ftr-413	1550	6	executive	executive	NOUN
ftr-413	1550	7	.	.	PUNCT
ftr-413	1551	1	next	next	ADV
ftr-413	1551	2	,	,	PUNCT
ftr-413	1551	3	the	the	DET
ftr-413	1551	4	partnership	partnership	NOUN
ftr-413	1551	5	exercises	exercise	VERB
ftr-413	1551	6	the	the	DET
ftr-413	1551	7	options	option	NOUN
ftr-413	1551	8	and	and	CCONJ
ftr-413	1551	9	sells	sell	VERB
ftr-413	1551	10	the	the	DET
ftr-413	1551	11	stock	stock	NOUN
ftr-413	1551	12	in	in	ADP
ftr-413	1551	13	the	the	DET
ftr-413	1551	14	marketplace	marketplace	NOUN
ftr-413	1551	15	.	.	PUNCT
ftr-413	1552	1	the	the	DET
ftr-413	1552	2	executive	executive	NOUN
ftr-413	1552	3	then	then	ADV
ftr-413	1552	4	takes	take	VERB
ftr-413	1552	5	the	the	DET
ftr-413	1552	6	position	position	NOUN
ftr-413	1552	7	that	that	SCONJ
ftr-413	1552	8	tax	tax	NOUN
ftr-413	1552	9	is	be	AUX
ftr-413	1552	10	not	not	PART
ftr-413	1552	11	owed	owe	VERB
ftr-413	1552	12	until	until	ADP
ftr-413	1552	13	the	the	DET
ftr-413	1552	14	date	date	NOUN
ftr-413	1552	15	of	of	ADP
ftr-413	1552	16	the	the	DET
ftr-413	1552	17	deferred	defer	VERB
ftr-413	1552	18	payment	payment	NOUN
ftr-413	1552	19	,	,	PUNCT
ftr-413	1552	20	typically	typically	ADV
ftr-413	1552	21	15	15	NUM
ftr-413	1552	22	to	to	PART
ftr-413	1552	23	30	30	NUM
ftr-413	1552	24	years	year	NOUN
ftr-413	1552	25	later	later	ADV
ftr-413	1552	26	,	,	PUNCT
ftr-413	1552	27	although	although	SCONJ
ftr-413	1552	28	the	the	DET
ftr-413	1552	29	executive	executive	NOUN
ftr-413	1552	30	has	have	VERB
ftr-413	1552	31	access	access	NOUN
ftr-413	1552	32	to	to	ADP
ftr-413	1552	33	the	the	DET
ftr-413	1552	34	partnership	partnership	NOUN
ftr-413	1552	35	assets	asset	NOUN
ftr-413	1552	36	undiminished	undiminishe	VERB
ftr-413	1552	37	by	by	ADP
ftr-413	1552	38	taxes	taxis	NOUN
ftr-413	1552	39	.	.	PUNCT
ftr-413	1553	1	tax	tax	NOUN
ftr-413	1553	2	laws	law	NOUN
ftr-413	1553	3	require	require	VERB
ftr-413	1553	4	executives	executive	NOUN
ftr-413	1553	5	to	to	PART
ftr-413	1553	6	include	include	VERB
ftr-413	1553	7	in	in	ADP
ftr-413	1553	8	income	income	NOUN
ftr-413	1553	9	and	and	CCONJ
ftr-413	1553	10	pay	pay	VERB
ftr-413	1553	11	tax	tax	NOUN
ftr-413	1553	12	on	on	ADP
ftr-413	1553	13	the	the	DET
ftr-413	1553	14	difference	difference	NOUN
ftr-413	1553	15	between	between	ADP
ftr-413	1553	16	the	the	DET
ftr-413	1553	17	amount	amount	NOUN
ftr-413	1553	18	they	they	PRON
ftr-413	1553	19	pay	pay	VERB
ftr-413	1553	20	for	for	ADP
ftr-413	1553	21	the	the	DET
ftr-413	1553	22	stock	stock	NOUN
ftr-413	1553	23	and	and	CCONJ
ftr-413	1553	24	its	its	PRON
ftr-413	1553	25	value	value	NOUN
ftr-413	1553	26	when	when	SCONJ
ftr-413	1553	27	the	the	DET
ftr-413	1553	28	option	option	NOUN
ftr-413	1553	29	is	be	AUX
ftr-413	1553	30	exercised	exercise	VERB
ftr-413	1553	31	.	.	PUNCT
ftr-413	1554	1	corporations	corporation	NOUN
ftr-413	1554	2	are	be	AUX
ftr-413	1554	3	entitled	entitle	VERB
ftr-413	1554	4	to	to	ADP
ftr-413	1554	5	a	a	DET
ftr-413	1554	6	deduction	deduction	NOUN
ftr-413	1554	7	for	for	ADP
ftr-413	1554	8	the	the	DET
ftr-413	1554	9	compensation	compensation	NOUN
ftr-413	1554	10	when	when	SCONJ
ftr-413	1554	11	the	the	DET
ftr-413	1554	12	options	option	NOUN
ftr-413	1554	13	are	be	AUX
ftr-413	1554	14	exercised	exercise	VERB
ftr-413	1554	15	.	.	PUNCT
ftr-413	1555	1	d.	d.	NOUN
ftr-413	1555	2	tax	tax	NOUN
ftr-413	1555	3	shelter	shelter	NOUN
ftr-413	1555	4	penalties	penalty	NOUN
ftr-413	1555	5	,	,	PUNCT
ftr-413	1555	6	etc	etc	X
ftr-413	1555	7	.	.	X
ftr-413	1555	8	1	1	X
ftr-413	1555	9	.	.	X
ftr-413	1556	1	a	a	DET
ftr-413	1556	2	non	non	ADJ
ftr-413	1556	3	-	-	ADJ
ftr-413	1556	4	reviewable	reviewable	ADJ
ftr-413	1556	5	penalty	penalty	NOUN
ftr-413	1556	6	for	for	ADP
ftr-413	1556	7	failure	failure	NOUN
ftr-413	1556	8	to	to	PART
ftr-413	1556	9	disclose	disclose	VERB
ftr-413	1556	10	a	a	DET
ftr-413	1556	11	reportable	reportable	ADJ
ftr-413	1556	12	transaction	transaction	NOUN
ftr-413	1556	13	that	that	PRON
ftr-413	1556	14	applies	apply	VERB
ftr-413	1556	15	even	even	ADV
ftr-413	1556	16	if	if	SCONJ
ftr-413	1556	17	the	the	DET
ftr-413	1556	18	courts	court	NOUN
ftr-413	1556	19	uphold	uphold	VERB
ftr-413	1556	20	taxpayer	taxpayer	NOUN
ftr-413	1556	21	’s	’s	PART
ftr-413	1556	22	position	position	NOUN
ftr-413	1556	23	.	.	PUNCT
ftr-413	1557	1	section	section	NOUN
ftr-413	1557	2	811	811	NUM
ftr-413	1557	3	of	of	ADP
ftr-413	1557	4	the	the	DET
ftr-413	1557	5	american	american	ADJ
ftr-413	1557	6	jobs	jobs	PROPN
ftr-413	1557	7	creation	creation	PROPN
ftr-413	1557	8	act	act	NOUN
ftr-413	1557	9	of	of	ADP
ftr-413	1557	10	2004	2004	NUM
ftr-413	1557	11	adds	add	VERB
ftr-413	1557	12	new	new	ADJ
ftr-413	1557	13	§	§	PROPN
ftr-413	1557	14	6707a	6707a	NOUN
ftr-413	1557	15	which	which	PRON
ftr-413	1557	16	provides	provide	VERB
ftr-413	1557	17	a	a	DET
ftr-413	1557	18	new	new	ADJ
ftr-413	1557	19	penalty	penalty	NOUN
ftr-413	1557	20	for	for	ADP
ftr-413	1557	21	any	any	DET
ftr-413	1557	22	taxpayer	taxpayer	NOUN
ftr-413	1557	23	who	who	PRON
ftr-413	1557	24	fails	fail	VERB
ftr-413	1557	25	to	to	PART
ftr-413	1557	26	include	include	VERB
ftr-413	1557	27	on	on	ADP
ftr-413	1557	28	his	his	PRON
ftr-413	1557	29	tax	tax	NOUN
ftr-413	1557	30	return	return	NOUN
ftr-413	1557	31	any	any	DET
ftr-413	1557	32	required	required	ADJ
ftr-413	1557	33	information	information	NOUN
ftr-413	1557	34	on	on	ADP
ftr-413	1557	35	a	a	DET
ftr-413	1557	36	reportable	reportable	ADJ
ftr-413	1557	37	transaction	transaction	NOUN
ftr-413	1557	38	“	"	PUNCT
ftr-413	1557	39	of	of	ADP
ftr-413	1557	40	a	a	DET
ftr-413	1557	41	type	type	NOUN
ftr-413	1557	42	which	which	PRON
ftr-413	1557	43	the	the	DET
ftr-413	1557	44	secretary	secretary	NOUN
ftr-413	1557	45	determines	determine	VERB
ftr-413	1557	46	as	as	ADP
ftr-413	1557	47	having	have	VERB
ftr-413	1557	48	a	a	DET
ftr-413	1557	49	potential	potential	NOUN
ftr-413	1557	50	for	for	ADP
ftr-413	1557	51	tax	tax	NOUN
ftr-413	1557	52	avoidance	avoidance	NOUN
ftr-413	1557	53	or	or	CCONJ
ftr-413	1557	54	evasion	evasion	NOUN
ftr-413	1557	55	.	.	PUNCT
ftr-413	1557	56	”	"	PUNCT
ftr-413	1558	1	the	the	DET
ftr-413	1558	2	penalty	penalty	NOUN
ftr-413	1558	3	would	would	AUX
ftr-413	1558	4	apply	apply	VERB
ftr-413	1558	5	regardless	regardless	ADV
ftr-413	1558	6	of	of	ADP
ftr-413	1558	7	whether	whether	SCONJ
ftr-413	1558	8	there	there	PRON
ftr-413	1558	9	is	be	VERB
ftr-413	1558	10	an	an	DET
ftr-413	1558	11	understatement	understatement	NOUN
ftr-413	1558	12	of	of	ADP
ftr-413	1558	13	tax	tax	NOUN
ftr-413	1558	14	and	and	CCONJ
ftr-413	1558	15	would	would	AUX
ftr-413	1558	16	apply	apply	VERB
ftr-413	1558	17	in	in	ADP
ftr-413	1558	18	addition	addition	NOUN
ftr-413	1558	19	to	to	ADP
ftr-413	1558	20	any	any	DET
ftr-413	1558	21	accuracy	accuracy	NOUN
ftr-413	1558	22	related	relate	VERB
ftr-413	1558	23	penalty	penalty	NOUN
ftr-413	1558	24	.	.	PUNCT
ftr-413	1559	1	the	the	DET
ftr-413	1559	2	penalty	penalty	NOUN
ftr-413	1559	3	would	would	AUX
ftr-413	1559	4	be	be	AUX
ftr-413	1559	5	$	$	SYM
ftr-413	1559	6	10,000	10,000	NUM
ftr-413	1559	7	for	for	ADP
ftr-413	1559	8	a	a	DET
ftr-413	1559	9	natural	natural	ADJ
ftr-413	1559	10	person	person	NOUN
ftr-413	1559	11	and	and	CCONJ
ftr-413	1559	12	$	$	SYM
ftr-413	1559	13	50,000	50,000	NUM
ftr-413	1559	14	for	for	ADP
ftr-413	1559	15	other	other	ADJ
ftr-413	1559	16	taxpayers	taxpayer	NOUN
ftr-413	1559	17	;	;	PUNCT
ftr-413	1559	18	for	for	ADP
ftr-413	1559	19	a	a	DET
ftr-413	1559	20	listed	list	VERB
ftr-413	1559	21	transaction	transaction	NOUN
ftr-413	1559	22	the	the	DET
ftr-413	1559	23	penalty	penalty	NOUN
ftr-413	1559	24	would	would	AUX
ftr-413	1559	25	increase	increase	VERB
ftr-413	1559	26	to	to	ADP
ftr-413	1559	27	$	$	SYM
ftr-413	1559	28	100,000	100,000	NUM
ftr-413	1559	29	for	for	ADP
ftr-413	1559	30	a	a	DET
ftr-413	1559	31	natural	natural	ADJ
ftr-413	1559	32	person	person	NOUN
ftr-413	1559	33	and	and	CCONJ
ftr-413	1559	34	$	$	SYM
ftr-413	1559	35	200,000	200,000	NUM
ftr-413	1559	36	for	for	ADP
ftr-413	1559	37	other	other	ADJ
ftr-413	1559	38	taxpayers	taxpayer	NOUN
ftr-413	1559	39	.	.	PUNCT
ftr-413	1559	40	!	!	PUNCT
ftr-413	1560	1	the	the	DET
ftr-413	1560	2	commissioner	commissioner	NOUN
ftr-413	1560	3	could	could	AUX
ftr-413	1560	4	rescind	rescind	VERB
ftr-413	1560	5	any	any	DET
ftr-413	1560	6	portion	portion	NOUN
ftr-413	1560	7	of	of	ADP
ftr-413	1560	8	the	the	DET
ftr-413	1560	9	penalty	penalty	NOUN
ftr-413	1560	10	if	if	SCONJ
ftr-413	1560	11	it	it	PRON
ftr-413	1560	12	did	do	AUX
ftr-413	1560	13	not	not	PART
ftr-413	1560	14	involve	involve	VERB
ftr-413	1560	15	a	a	DET
ftr-413	1560	16	listed	list	VERB
ftr-413	1560	17	transaction	transaction	NOUN
ftr-413	1560	18	and	and	CCONJ
ftr-413	1560	19	rescinding	rescinding	NOUN
ftr-413	1560	20	would	would	AUX
ftr-413	1560	21	promote	promote	VERB
ftr-413	1560	22	compliance	compliance	NOUN
ftr-413	1560	23	and	and	CCONJ
ftr-413	1560	24	effective	effective	ADJ
ftr-413	1560	25	tax	tax	NOUN
ftr-413	1560	26	administration	administration	NOUN
ftr-413	1560	27	.	.	PUNCT
ftr-413	1561	1	a	a	DET
ftr-413	1561	2	decision	decision	NOUN
ftr-413	1561	3	not	not	PART
ftr-413	1561	4	to	to	PART
ftr-413	1561	5	rescind	rescind	VERB
ftr-413	1561	6	may	may	AUX
ftr-413	1561	7	not	not	PART
ftr-413	1561	8	be	be	AUX
ftr-413	1561	9	reviewed	review	VERB
ftr-413	1561	10	in	in	ADP
ftr-413	1561	11	any	any	DET
ftr-413	1561	12	judicial	judicial	ADJ
ftr-413	1561	13	proceeding	proceeding	NOUN
ftr-413	1561	14	.	.	PUNCT
ftr-413	1562	1	a.	a.	PROPN
ftr-413	1562	2	does	do	VERB
ftr-413	1562	3	n’t	not	PART
ftr-413	1562	4	the	the	DET
ftr-413	1562	5	commissioner	commissioner	NOUN
ftr-413	1562	6	trust	trust	VERB
ftr-413	1562	7	his	his	PRON
ftr-413	1562	8	own	own	ADJ
ftr-413	1562	9	appeals	appeal	NOUN
ftr-413	1562	10	officers	officer	NOUN
ftr-413	1562	11	?	?	PUNCT
ftr-413	1563	1	notice	notice	VERB
ftr-413	1563	2	2005	2005	NUM
ftr-413	1563	3	-	-	SYM
ftr-413	1563	4	11	11	NUM
ftr-413	1563	5	,	,	PUNCT
ftr-413	1563	6	2005	2005	NUM
ftr-413	1563	7	-	-	SYM
ftr-413	1563	8	7	7	NUM
ftr-413	1563	9	i.r.b	i.r.b	NOUN
ftr-413	1563	10	.	.	PUNCT
ftr-413	1564	1	(	(	PUNCT
ftr-413	1564	2	1/19/05	1/19/05	NUM
ftr-413	1564	3	)	)	PUNCT
ftr-413	1564	4	.	.	PUNCT
ftr-413	1565	1	this	this	DET
ftr-413	1565	2	notice	notice	NOUN
ftr-413	1565	3	provides	provide	VERB
ftr-413	1565	4	guidance	guidance	NOUN
ftr-413	1565	5	on	on	ADP
ftr-413	1565	6	§	§	PROPN
ftr-413	1565	7	6707a	6707a	NOUN
ftr-413	1565	8	,	,	PUNCT
ftr-413	1565	9	including	include	VERB
ftr-413	1565	10	a	a	DET
ftr-413	1565	11	statement	statement	NOUN
ftr-413	1565	12	that	that	SCONJ
ftr-413	1565	13	the	the	DET
ftr-413	1565	14	commissioner	commissioner	NOUN
ftr-413	1565	15	’s	’s	PART
ftr-413	1565	16	determination	determination	NOUN
ftr-413	1565	17	whether	whether	SCONJ
ftr-413	1565	18	to	to	PART
ftr-413	1565	19	rescind	rescind	VERB
ftr-413	1565	20	a	a	DET
ftr-413	1565	21	§	§	PROPN
ftr-413	1565	22	6707a	6707a	NOUN
ftr-413	1565	23	penalty	penalty	NOUN
ftr-413	1565	24	“	"	PUNCT
ftr-413	1565	25	is	be	AUX
ftr-413	1565	26	not	not	PART
ftr-413	1565	27	reviewable	reviewable	ADJ
ftr-413	1565	28	by	by	ADP
ftr-413	1565	29	the	the	DET
ftr-413	1565	30	irs	irs	PROPN
ftr-413	1565	31	appeals	appeal	NOUN
ftr-413	1565	32	division	division	NOUN
ftr-413	1565	33	or	or	CCONJ
ftr-413	1565	34	any	any	DET
ftr-413	1565	35	court	court	NOUN
ftr-413	1565	36	.	.	PUNCT
ftr-413	1565	37	”	"	PUNCT
ftr-413	1566	1	2	2	NUM
ftr-413	1566	2	.	.	PUNCT
ftr-413	1566	3	modified	modify	VERB
ftr-413	1566	4	accuracy	accuracy	NOUN
ftr-413	1566	5	-	-	PUNCT
ftr-413	1566	6	related	relate	VERB
ftr-413	1566	7	penalty	penalty	NOUN
ftr-413	1566	8	for	for	ADP
ftr-413	1566	9	reportable	reportable	ADJ
ftr-413	1566	10	transactions	transaction	NOUN
ftr-413	1566	11	.	.	PUNCT
ftr-413	1567	1	section	section	NOUN
ftr-413	1567	2	812	812	NUM
ftr-413	1567	3	of	of	ADP
ftr-413	1567	4	the	the	DET
ftr-413	1567	5	american	american	ADJ
ftr-413	1567	6	jobs	jobs	PROPN
ftr-413	1567	7	creation	creation	PROPN
ftr-413	1567	8	act	act	NOUN
ftr-413	1567	9	of	of	ADP
ftr-413	1567	10	2004	2004	NUM
ftr-413	1567	11	adds	add	VERB
ftr-413	1567	12	new	new	ADJ
ftr-413	1567	13	§	§	PROPN
ftr-413	1567	14	6662a	6662a	NUM
ftr-413	1567	15	which	which	PRON
ftr-413	1567	16	provides	provide	VERB
ftr-413	1567	17	a	a	DET
ftr-413	1567	18	modified	modify	VERB
ftr-413	1567	19	accuracy	accuracy	NOUN
ftr-413	1567	20	related	relate	VERB
ftr-413	1567	21	penalty	penalty	NOUN
ftr-413	1567	22	on	on	ADP
ftr-413	1567	23	understatements	understatement	NOUN
ftr-413	1567	24	with	with	ADP
ftr-413	1567	25	respect	respect	NOUN
ftr-413	1567	26	to	to	ADP
ftr-413	1567	27	reportable	reportable	ADJ
ftr-413	1567	28	transactions	transaction	NOUN
ftr-413	1567	29	.	.	PUNCT
ftr-413	1568	1	it	it	PRON
ftr-413	1568	2	replaces	replace	VERB
ftr-413	1568	3	the	the	DET
ftr-413	1568	4	§	§	PROPN
ftr-413	1568	5	6662	6662	NUM
ftr-413	1568	6	accuracy	accuracy	NOUN
ftr-413	1568	7	related	relate	VERB
ftr-413	1568	8	penalty	penalty	NOUN
ftr-413	1568	9	for	for	ADP
ftr-413	1568	10	tax	tax	NOUN
ftr-413	1568	11	shelters	shelter	NOUN
ftr-413	1568	12	and	and	CCONJ
ftr-413	1568	13	the	the	DET
ftr-413	1568	14	amount	amount	NOUN
ftr-413	1568	15	is	be	AUX
ftr-413	1568	16	20	20	NUM
ftr-413	1568	17	percent	percent	NOUN
ftr-413	1568	18	,	,	PUNCT
ftr-413	1568	19	–	–	PUNCT
ftr-413	1568	20	but	but	CCONJ
ftr-413	1568	21	is	be	AUX
ftr-413	1568	22	30	30	NUM
ftr-413	1568	23	percent	percent	NOUN
ftr-413	1568	24	if	if	SCONJ
ftr-413	1568	25	the	the	DET
ftr-413	1568	26	transaction	transaction	NOUN
ftr-413	1568	27	is	be	AUX
ftr-413	1568	28	not	not	PART
ftr-413	1568	29	properly	properly	ADV
ftr-413	1568	30	disclosed	disclose	VERB
ftr-413	1568	31	.	.	PUNCT
ftr-413	1569	1	taxpayers	taxpayer	NOUN
ftr-413	1569	2	can	can	AUX
ftr-413	1569	3	not	not	PART
ftr-413	1569	4	rely	rely	VERB
ftr-413	1569	5	on	on	ADP
ftr-413	1569	6	an	an	DET
ftr-413	1569	7	opinion	opinion	NOUN
ftr-413	1569	8	of	of	ADP
ftr-413	1569	9	a	a	DET
ftr-413	1569	10	tax	tax	NOUN
ftr-413	1569	11	advisor	advisor	NOUN
ftr-413	1569	12	to	to	PART
ftr-413	1569	13	establish	establish	VERB
ftr-413	1569	14	reasonable	reasonable	ADJ
ftr-413	1569	15	cause	cause	NOUN
ftr-413	1569	16	under	under	ADP
ftr-413	1569	17	new	new	ADJ
ftr-413	1569	18	§	§	PROPN
ftr-413	1569	19	6664(d	6664(d	NOUN
ftr-413	1569	20	)	)	PUNCT
ftr-413	1570	1	[	[	X
ftr-413	1570	2	applicable	applicable	ADJ
ftr-413	1570	3	to	to	ADP
ftr-413	1570	4	reportable	reportable	ADJ
ftr-413	1570	5	transaction	transaction	NOUN
ftr-413	1570	6	understatements	understatement	NOUN
ftr-413	1570	7	]	]	PUNCT
ftr-413	1570	8	for	for	ADP
ftr-413	1570	9	any	any	DET
ftr-413	1570	10	opinion	opinion	NOUN
ftr-413	1570	11	:	:	PUNCT
ftr-413	1570	12	2005	2005	NUM
ftr-413	1570	13	]	]	PUNCT
ftr-413	1570	14	recent	recent	ADJ
ftr-413	1570	15	developments	development	NOUN
ftr-413	1570	16	in	in	ADP
ftr-413	1570	17	federal	federal	ADJ
ftr-413	1570	18	income	income	NOUN
ftr-413	1570	19	taxation	taxation	NOUN
ftr-413	1570	20	115	115	NUM
ftr-413	1570	21	(	(	PUNCT
ftr-413	1570	22	a	a	NOUN
ftr-413	1570	23	)	)	PUNCT
ftr-413	1570	24	provided	provide	VERB
ftr-413	1570	25	by	by	ADP
ftr-413	1570	26	a	a	DET
ftr-413	1570	27	“	"	PUNCT
ftr-413	1570	28	disqualified	disqualify	VERB
ftr-413	1570	29	tax	tax	NOUN
ftr-413	1570	30	advisor	advisor	NOUN
ftr-413	1570	31	”	"	PUNCT
ftr-413	1570	32	or	or	CCONJ
ftr-413	1570	33	(	(	PUNCT
ftr-413	1570	34	b	b	NOUN
ftr-413	1570	35	)	)	PUNCT
ftr-413	1570	36	which	which	PRON
ftr-413	1570	37	is	be	AUX
ftr-413	1570	38	a	a	DET
ftr-413	1570	39	“	"	PUNCT
ftr-413	1570	40	disqualified	disqualify	VERB
ftr-413	1570	41	opinion	opinion	NOUN
ftr-413	1570	42	.	.	PUNCT
ftr-413	1570	43	”	"	PUNCT
ftr-413	1571	1	a.	a.	NOUN
ftr-413	1571	2	notice	notice	VERB
ftr-413	1571	3	2005	2005	NUM
ftr-413	1571	4	-	-	SYM
ftr-413	1571	5	12	12	NUM
ftr-413	1571	6	,	,	PUNCT
ftr-413	1571	7	2005	2005	NUM
ftr-413	1571	8	-	-	SYM
ftr-413	1571	9	7	7	NUM
ftr-413	1571	10	i.r.b	i.r.b	NOUN
ftr-413	1571	11	.	.	PUNCT
ftr-413	1572	1	(	(	PUNCT
ftr-413	1572	2	1/19/05	1/19/05	NUM
ftr-413	1572	3	)	)	PUNCT
ftr-413	1572	4	.	.	PUNCT
ftr-413	1573	1	this	this	DET
ftr-413	1573	2	notice	notice	NOUN
ftr-413	1573	3	provides	provide	VERB
ftr-413	1573	4	further	further	ADJ
ftr-413	1573	5	guidance	guidance	NOUN
ftr-413	1573	6	,	,	PUNCT
ftr-413	1573	7	including	include	VERB
ftr-413	1573	8	a	a	DET
ftr-413	1573	9	statement	statement	NOUN
ftr-413	1573	10	that	that	SCONJ
ftr-413	1573	11	the	the	DET
ftr-413	1573	12	new	new	ADJ
ftr-413	1573	13	§	§	PROPN
ftr-413	1573	14	6664(d	6664(d	PRON
ftr-413	1573	15	)	)	PUNCT
ftr-413	1573	16	defense	defense	NOUN
ftr-413	1573	17	is	be	AUX
ftr-413	1573	18	not	not	PART
ftr-413	1573	19	available	available	ADJ
ftr-413	1573	20	for	for	ADP
ftr-413	1573	21	the	the	DET
ftr-413	1573	22	30	30	NUM
ftr-413	1573	23	percent	percent	NOUN
ftr-413	1573	24	penalty	penalty	NOUN
ftr-413	1573	25	.	.	PUNCT
ftr-413	1574	1	it	it	PRON
ftr-413	1574	2	also	also	ADV
ftr-413	1574	3	provides	provide	VERB
ftr-413	1574	4	guidance	guidance	NOUN
ftr-413	1574	5	on	on	ADP
ftr-413	1574	6	when	when	SCONJ
ftr-413	1574	7	a	a	DET
ftr-413	1574	8	material	material	NOUN
ftr-413	1574	9	tax	tax	NOUN
ftr-413	1574	10	advisor	advisor	NOUN
ftr-413	1574	11	participates	participate	VERB
ftr-413	1574	12	in	in	ADP
ftr-413	1574	13	a	a	DET
ftr-413	1574	14	transaction	transaction	NOUN
ftr-413	1574	15	:	:	PUNCT
ftr-413	1574	16	consistent	consistent	ADJ
ftr-413	1574	17	with	with	ADP
ftr-413	1574	18	the	the	DET
ftr-413	1574	19	legislative	legislative	ADJ
ftr-413	1574	20	history	history	NOUN
ftr-413	1574	21	,	,	PUNCT
ftr-413	1574	22	a	a	DET
ftr-413	1574	23	tax	tax	NOUN
ftr-413	1574	24	advisor	advisor	NOUN
ftr-413	1574	25	,	,	PUNCT
ftr-413	1574	26	including	include	VERB
ftr-413	1574	27	a	a	DET
ftr-413	1574	28	material	material	NOUN
ftr-413	1574	29	advisor	advisor	NOUN
ftr-413	1574	30	,	,	PUNCT
ftr-413	1574	31	will	will	AUX
ftr-413	1574	32	not	not	PART
ftr-413	1574	33	be	be	AUX
ftr-413	1574	34	treated	treat	VERB
ftr-413	1574	35	as	as	ADP
ftr-413	1574	36	participating	participate	VERB
ftr-413	1574	37	in	in	ADP
ftr-413	1574	38	the	the	DET
ftr-413	1574	39	organization	organization	NOUN
ftr-413	1574	40	,	,	PUNCT
ftr-413	1574	41	management	management	NOUN
ftr-413	1574	42	,	,	PUNCT
ftr-413	1574	43	promotion	promotion	NOUN
ftr-413	1574	44	or	or	CCONJ
ftr-413	1574	45	sale	sale	NOUN
ftr-413	1574	46	of	of	ADP
ftr-413	1574	47	a	a	DET
ftr-413	1574	48	transaction	transaction	NOUN
ftr-413	1574	49	if	if	SCONJ
ftr-413	1574	50	the	the	DET
ftr-413	1574	51	tax	tax	NOUN
ftr-413	1574	52	advisor	advisor	NOUN
ftr-413	1574	53	’s	’s	PART
ftr-413	1574	54	only	only	ADJ
ftr-413	1574	55	involvement	involvement	NOUN
ftr-413	1574	56	is	be	AUX
ftr-413	1574	57	rendering	render	VERB
ftr-413	1574	58	an	an	DET
ftr-413	1574	59	opinion	opinion	NOUN
ftr-413	1574	60	regarding	regard	VERB
ftr-413	1574	61	the	the	DET
ftr-413	1574	62	tax	tax	NOUN
ftr-413	1574	63	consequences	consequence	NOUN
ftr-413	1574	64	of	of	ADP
ftr-413	1574	65	the	the	DET
ftr-413	1574	66	transaction	transaction	NOUN
ftr-413	1574	67	.	.	PUNCT
ftr-413	1575	1	in	in	ADP
ftr-413	1575	2	the	the	DET
ftr-413	1575	3	course	course	NOUN
ftr-413	1575	4	of	of	ADP
ftr-413	1575	5	preparing	prepare	VERB
ftr-413	1575	6	a	a	DET
ftr-413	1575	7	tax	tax	NOUN
ftr-413	1575	8	opinion	opinion	NOUN
ftr-413	1575	9	,	,	PUNCT
ftr-413	1575	10	a	a	DET
ftr-413	1575	11	tax	tax	NOUN
ftr-413	1575	12	advisor	advisor	NOUN
ftr-413	1575	13	is	be	AUX
ftr-413	1575	14	permitted	permit	VERB
ftr-413	1575	15	to	to	PART
ftr-413	1575	16	suggest	suggest	VERB
ftr-413	1575	17	modifications	modification	NOUN
ftr-413	1575	18	to	to	ADP
ftr-413	1575	19	the	the	DET
ftr-413	1575	20	transaction	transaction	NOUN
ftr-413	1575	21	,	,	PUNCT
ftr-413	1575	22	but	but	CCONJ
ftr-413	1575	23	the	the	DET
ftr-413	1575	24	tax	tax	NOUN
ftr-413	1575	25	advisor	advisor	NOUN
ftr-413	1575	26	may	may	AUX
ftr-413	1575	27	not	not	PART
ftr-413	1575	28	suggest	suggest	VERB
ftr-413	1575	29	material	material	ADJ
ftr-413	1575	30	modifications	modification	NOUN
ftr-413	1575	31	to	to	ADP
ftr-413	1575	32	the	the	DET
ftr-413	1575	33	transaction	transaction	NOUN
ftr-413	1575	34	that	that	PRON
ftr-413	1575	35	assist	assist	VERB
ftr-413	1575	36	the	the	DET
ftr-413	1575	37	taxpayer	taxpayer	NOUN
ftr-413	1575	38	in	in	ADP
ftr-413	1575	39	obtaining	obtain	VERB
ftr-413	1575	40	the	the	DET
ftr-413	1575	41	anticipated	anticipated	ADJ
ftr-413	1575	42	tax	tax	NOUN
ftr-413	1575	43	benefits	benefit	NOUN
ftr-413	1575	44	.	.	PUNCT
ftr-413	1576	1	merely	merely	ADV
ftr-413	1576	2	performing	perform	VERB
ftr-413	1576	3	support	support	NOUN
ftr-413	1576	4	services	service	NOUN
ftr-413	1576	5	or	or	CCONJ
ftr-413	1576	6	ministerial	ministerial	ADJ
ftr-413	1576	7	functions	function	NOUN
ftr-413	1576	8	such	such	ADJ
ftr-413	1576	9	as	as	ADP
ftr-413	1576	10	typing	type	VERB
ftr-413	1576	11	,	,	PUNCT
ftr-413	1576	12	photocopying	photocopying	NOUN
ftr-413	1576	13	,	,	PUNCT
ftr-413	1576	14	or	or	CCONJ
ftr-413	1576	15	printing	printing	NOUN
ftr-413	1576	16	will	will	AUX
ftr-413	1576	17	not	not	PART
ftr-413	1576	18	be	be	AUX
ftr-413	1576	19	considered	consider	VERB
ftr-413	1576	20	participation	participation	NOUN
ftr-413	1576	21	in	in	ADP
ftr-413	1576	22	the	the	DET
ftr-413	1576	23	organization	organization	NOUN
ftr-413	1576	24	,	,	PUNCT
ftr-413	1576	25	management	management	NOUN
ftr-413	1576	26	,	,	PUNCT
ftr-413	1576	27	promotion	promotion	NOUN
ftr-413	1576	28	or	or	CCONJ
ftr-413	1576	29	sale	sale	NOUN
ftr-413	1576	30	of	of	ADP
ftr-413	1576	31	a	a	DET
ftr-413	1576	32	transaction	transaction	NOUN
ftr-413	1576	33	.	.	PUNCT
ftr-413	1577	1	3	3	X
ftr-413	1577	2	.	.	X
ftr-413	1577	3	section	section	NOUN
ftr-413	1577	4	813	813	NUM
ftr-413	1577	5	of	of	ADP
ftr-413	1577	6	the	the	DET
ftr-413	1577	7	american	american	ADJ
ftr-413	1577	8	jobs	jobs	PROPN
ftr-413	1577	9	creation	creation	PROPN
ftr-413	1577	10	act	act	NOUN
ftr-413	1577	11	of	of	ADP
ftr-413	1577	12	2004	2004	NUM
ftr-413	1577	13	amends	amend	NOUN
ftr-413	1577	14	§	§	PROPN
ftr-413	1577	15	7525(b	7525(b	NOUN
ftr-413	1577	16	)	)	PUNCT
ftr-413	1577	17	to	to	PART
ftr-413	1577	18	make	make	VERB
ftr-413	1577	19	the	the	DET
ftr-413	1577	20	current	current	ADJ
ftr-413	1577	21	exception	exception	NOUN
ftr-413	1577	22	to	to	ADP
ftr-413	1577	23	the	the	DET
ftr-413	1577	24	federally	federally	ADV
ftr-413	1577	25	authorized	authorize	VERB
ftr-413	1577	26	tax	tax	NOUN
ftr-413	1577	27	practitioner	practitioner	NOUN
ftr-413	1577	28	privilege	privilege	NOUN
ftr-413	1577	29	for	for	ADP
ftr-413	1577	30	“	"	PUNCT
ftr-413	1577	31	corporate	corporate	ADJ
ftr-413	1577	32	tax	tax	NOUN
ftr-413	1577	33	shelters	shelter	NOUN
ftr-413	1577	34	”	"	PUNCT
ftr-413	1577	35	applicable	applicable	ADJ
ftr-413	1577	36	to	to	ADP
ftr-413	1577	37	all	all	DET
ftr-413	1577	38	tax	tax	NOUN
ftr-413	1577	39	shelters	shelter	NOUN
ftr-413	1577	40	.	.	PUNCT
ftr-413	1578	1	4	4	X
ftr-413	1578	2	.	.	X
ftr-413	1578	3	the	the	DET
ftr-413	1578	4	audit	audit	NOUN
ftr-413	1578	5	lottery	lottery	NOUN
ftr-413	1578	6	that	that	PRON
ftr-413	1578	7	can	can	AUX
ftr-413	1578	8	never	never	ADV
ftr-413	1578	9	be	be	AUX
ftr-413	1578	10	won	win	VERB
ftr-413	1578	11	and	and	CCONJ
ftr-413	1578	12	taxpayer	taxpayer	NOUN
ftr-413	1578	13	can	can	AUX
ftr-413	1578	14	never	never	ADV
ftr-413	1578	15	get	get	VERB
ftr-413	1578	16	repose	repose	NOUN
ftr-413	1578	17	!	!	PUNCT
ftr-413	1579	1	the	the	DET
ftr-413	1579	2	statute	statute	NOUN
ftr-413	1579	3	of	of	ADP
ftr-413	1579	4	limitations	limitation	NOUN
ftr-413	1579	5	never	never	ADV
ftr-413	1579	6	expires	expire	VERB
ftr-413	1579	7	on	on	ADP
ftr-413	1579	8	listed	list	VERB
ftr-413	1579	9	transactions	transaction	NOUN
ftr-413	1579	10	that	that	PRON
ftr-413	1579	11	are	be	AUX
ftr-413	1579	12	not	not	PART
ftr-413	1579	13	disclosed	disclose	VERB
ftr-413	1579	14	.	.	PUNCT
ftr-413	1580	1	section	section	NOUN
ftr-413	1580	2	814	814	NUM
ftr-413	1580	3	of	of	ADP
ftr-413	1580	4	the	the	DET
ftr-413	1580	5	american	american	ADJ
ftr-413	1580	6	jobs	jobs	PROPN
ftr-413	1580	7	creation	creation	PROPN
ftr-413	1580	8	act	act	NOUN
ftr-413	1580	9	of	of	ADP
ftr-413	1580	10	2004	2004	NUM
ftr-413	1580	11	adds	add	VERB
ftr-413	1580	12	new	new	ADJ
ftr-413	1580	13	§	§	PROPN
ftr-413	1580	14	6501(c)(10	6501(c)(10	NUM
ftr-413	1580	15	)	)	PUNCT
ftr-413	1580	16	to	to	PART
ftr-413	1580	17	extend	extend	VERB
ftr-413	1580	18	the	the	DET
ftr-413	1580	19	statute	statute	NOUN
ftr-413	1580	20	of	of	ADP
ftr-413	1580	21	limitations	limitation	NOUN
ftr-413	1580	22	for	for	ADP
ftr-413	1580	23	listed	list	VERB
ftr-413	1580	24	transactions	transaction	NOUN
ftr-413	1580	25	which	which	PRON
ftr-413	1580	26	a	a	DET
ftr-413	1580	27	taxpayer	taxpayer	NOUN
ftr-413	1580	28	fails	fail	VERB
ftr-413	1580	29	to	to	PART
ftr-413	1580	30	disclose	disclose	VERB
ftr-413	1580	31	until	until	ADP
ftr-413	1580	32	one	one	NUM
ftr-413	1580	33	year	year	NOUN
ftr-413	1580	34	after	after	SCONJ
ftr-413	1580	35	the	the	DET
ftr-413	1580	36	transaction	transaction	NOUN
ftr-413	1580	37	is	be	AUX
ftr-413	1580	38	disclosed	disclose	VERB
ftr-413	1580	39	by	by	ADP
ftr-413	1580	40	the	the	DET
ftr-413	1580	41	taxpayer	taxpayer	NOUN
ftr-413	1580	42	or	or	CCONJ
ftr-413	1580	43	by	by	ADP
ftr-413	1580	44	a	a	DET
ftr-413	1580	45	material	material	NOUN
ftr-413	1580	46	advisor	advisor	NOUN
ftr-413	1580	47	’s	’s	PART
ftr-413	1580	48	satisfying	satisfy	VERB
ftr-413	1580	49	the	the	DET
ftr-413	1580	50	list	list	NOUN
ftr-413	1580	51	maintenance	maintenance	NOUN
ftr-413	1580	52	requirement	requirement	NOUN
ftr-413	1580	53	in	in	ADP
ftr-413	1580	54	connection	connection	NOUN
ftr-413	1580	55	with	with	ADP
ftr-413	1580	56	a	a	DET
ftr-413	1580	57	request	request	NOUN
ftr-413	1580	58	from	from	ADP
ftr-413	1580	59	treasury	treasury	PROPN
ftr-413	1580	60	.	.	PUNCT
ftr-413	1581	1	5	5	X
ftr-413	1581	2	.	.	X
ftr-413	1581	3	material	material	NOUN
ftr-413	1581	4	advisors	advisor	NOUN
ftr-413	1581	5	are	be	AUX
ftr-413	1581	6	subject	subject	ADJ
ftr-413	1581	7	to	to	ADP
ftr-413	1581	8	increased	increase	VERB
ftr-413	1581	9	disclosure	disclosure	NOUN
ftr-413	1581	10	.	.	PUNCT
ftr-413	1582	1	section	section	NOUN
ftr-413	1582	2	815	815	NUM
ftr-413	1582	3	of	of	ADP
ftr-413	1582	4	the	the	DET
ftr-413	1582	5	american	american	ADJ
ftr-413	1582	6	jobs	jobs	PROPN
ftr-413	1582	7	creation	creation	PROPN
ftr-413	1582	8	act	act	NOUN
ftr-413	1582	9	of	of	ADP
ftr-413	1582	10	2004	2004	NUM
ftr-413	1582	11	amends	amend	VERB
ftr-413	1582	12	§	§	PROPN
ftr-413	1582	13	§	§	PROPN
ftr-413	1582	14	6111	6111	NUM
ftr-413	1582	15	and	and	CCONJ
ftr-413	1582	16	6112	6112	NUM
ftr-413	1582	17	to	to	PART
ftr-413	1582	18	require	require	VERB
ftr-413	1582	19	increased	increase	VERB
ftr-413	1582	20	disclosure	disclosure	NOUN
ftr-413	1582	21	on	on	ADP
ftr-413	1582	22	an	an	DET
ftr-413	1582	23	information	information	NOUN
ftr-413	1582	24	return	return	NOUN
ftr-413	1582	25	for	for	ADP
ftr-413	1582	26	each	each	DET
ftr-413	1582	27	reportable	reportable	ADJ
ftr-413	1582	28	transaction	transaction	NOUN
ftr-413	1582	29	by	by	ADP
ftr-413	1582	30	any	any	DET
ftr-413	1582	31	material	material	NOUN
ftr-413	1582	32	advisor	advisor	NOUN
ftr-413	1583	1	[	[	X
ftr-413	1583	2	in	in	ADP
ftr-413	1583	3	lieu	lieu	NOUN
ftr-413	1583	4	of	of	ADP
ftr-413	1583	5	tax	tax	NOUN
ftr-413	1583	6	shelter	shelter	NOUN
ftr-413	1583	7	registration	registration	NOUN
ftr-413	1583	8	]	]	PUNCT
ftr-413	1583	9	.	.	PUNCT
ftr-413	1584	1	“	"	PUNCT
ftr-413	1584	2	material	material	NOUN
ftr-413	1584	3	advisor	advisor	NOUN
ftr-413	1584	4	”	"	PUNCT
ftr-413	1584	5	is	be	AUX
ftr-413	1584	6	defined	define	VERB
ftr-413	1584	7	more	more	ADV
ftr-413	1584	8	broadly	broadly	ADV
ftr-413	1584	9	to	to	PART
ftr-413	1584	10	encompass	encompass	VERB
ftr-413	1584	11	any	any	DET
ftr-413	1584	12	person	person	NOUN
ftr-413	1584	13	who	who	PRON
ftr-413	1584	14	“	"	PUNCT
ftr-413	1584	15	provides	provide	VERB
ftr-413	1584	16	any	any	DET
ftr-413	1584	17	material	material	NOUN
ftr-413	1584	18	aid	aid	NOUN
ftr-413	1584	19	,	,	PUNCT
ftr-413	1584	20	assistance	assistance	NOUN
ftr-413	1584	21	,	,	PUNCT
ftr-413	1584	22	or	or	CCONJ
ftr-413	1584	23	advice	advice	NOUN
ftr-413	1584	24	with	with	ADP
ftr-413	1584	25	respect	respect	NOUN
ftr-413	1584	26	to	to	ADP
ftr-413	1584	27	organizing	organize	VERB
ftr-413	1584	28	,	,	PUNCT
ftr-413	1584	29	managing	managing	NOUN
ftr-413	1584	30	,	,	PUNCT
ftr-413	1584	31	promoting	promoting	NOUN
ftr-413	1584	32	,	,	PUNCT
ftr-413	1584	33	selling	selling	NOUN
ftr-413	1584	34	,	,	PUNCT
ftr-413	1584	35	implementing	implement	VERB
ftr-413	1584	36	,	,	PUNCT
ftr-413	1584	37	insuring	insuring	NOUN
ftr-413	1584	38	,	,	PUNCT
ftr-413	1584	39	or	or	CCONJ
ftr-413	1584	40	carrying	carry	VERB
ftr-413	1584	41	out	out	ADP
ftr-413	1584	42	any	any	DET
ftr-413	1584	43	reportable	reportable	ADJ
ftr-413	1584	44	transaction	transaction	NOUN
ftr-413	1584	45	”	"	PUNCT
ftr-413	1584	46	and	and	CCONJ
ftr-413	1584	47	derives	derive	VERB
ftr-413	1584	48	fees	fee	NOUN
ftr-413	1584	49	in	in	ADP
ftr-413	1584	50	excess	excess	NOUN
ftr-413	1584	51	of	of	ADP
ftr-413	1584	52	$	$	SYM
ftr-413	1584	53	50,000	50,000	NUM
ftr-413	1584	54	for	for	ADP
ftr-413	1584	55	tax	tax	NOUN
ftr-413	1584	56	shelters	shelter	NOUN
ftr-413	1584	57	for	for	ADP
ftr-413	1584	58	natural	natural	ADJ
ftr-413	1584	59	persons	person	NOUN
ftr-413	1584	60	(	(	PUNCT
ftr-413	1584	61	$	$	SYM
ftr-413	1584	62	250,000	250,000	NUM
ftr-413	1584	63	for	for	ADP
ftr-413	1584	64	tax	tax	NOUN
ftr-413	1584	65	shelters	shelter	NOUN
ftr-413	1584	66	for	for	ADP
ftr-413	1584	67	other	other	ADJ
ftr-413	1584	68	taxpayers	taxpayer	NOUN
ftr-413	1584	69	)	)	PUNCT
ftr-413	1584	70	.	.	PUNCT
ftr-413	1585	1	116	116	NUM
ftr-413	1585	2	florida	florida	PROPN
ftr-413	1585	3	tax	tax	NOUN
ftr-413	1585	4	review	review	NOUN
ftr-413	1586	1	[	[	X
ftr-413	1586	2	vol.7	vol.7	NOUN
ftr-413	1586	3	:	:	PUNCT
ftr-413	1586	4	si	si	PROPN
ftr-413	1586	5	a.	a.	NOUN
ftr-413	1586	6	section	section	PROPN
ftr-413	1586	7	816	816	NUM
ftr-413	1586	8	of	of	ADP
ftr-413	1586	9	the	the	DET
ftr-413	1586	10	american	american	ADJ
ftr-413	1586	11	jobs	jobs	PROPN
ftr-413	1586	12	creation	creation	PROPN
ftr-413	1586	13	act	act	NOUN
ftr-413	1586	14	of	of	ADP
ftr-413	1586	15	2004	2004	NUM
ftr-413	1586	16	amends	amend	VERB
ftr-413	1586	17	§	§	PROPN
ftr-413	1586	18	§	§	PROPN
ftr-413	1586	19	6707	6707	NUM
ftr-413	1586	20	and	and	CCONJ
ftr-413	1586	21	6708	6708	NUM
ftr-413	1586	22	to	to	PART
ftr-413	1586	23	increase	increase	VERB
ftr-413	1586	24	the	the	DET
ftr-413	1586	25	penalty	penalty	NOUN
ftr-413	1586	26	for	for	ADP
ftr-413	1586	27	failure	failure	NOUN
ftr-413	1586	28	to	to	PART
ftr-413	1586	29	file	file	VERB
ftr-413	1586	30	a	a	DET
ftr-413	1586	31	return	return	NOUN
ftr-413	1586	32	under	under	ADP
ftr-413	1586	33	§	§	PROPN
ftr-413	1586	34	6111	6111	NUM
ftr-413	1586	35	to	to	ADP
ftr-413	1586	36	$	$	SYM
ftr-413	1586	37	50,000	50,000	NUM
ftr-413	1586	38	–	–	PUNCT
ftr-413	1586	39	for	for	ADP
ftr-413	1586	40	listed	list	VERB
ftr-413	1586	41	transactions	transaction	NOUN
ftr-413	1586	42	,	,	PUNCT
ftr-413	1586	43	the	the	DET
ftr-413	1586	44	greater	great	ADJ
ftr-413	1586	45	of	of	ADP
ftr-413	1586	46	$	$	SYM
ftr-413	1586	47	200,000	200,000	NUM
ftr-413	1586	48	or	or	CCONJ
ftr-413	1586	49	50	50	NUM
ftr-413	1586	50	percent	percent	NOUN
ftr-413	1586	51	of	of	ADP
ftr-413	1586	52	the	the	DET
ftr-413	1586	53	gross	gross	ADJ
ftr-413	1586	54	income	income	NOUN
ftr-413	1586	55	derived	derive	VERB
ftr-413	1586	56	by	by	ADP
ftr-413	1586	57	the	the	DET
ftr-413	1586	58	person	person	NOUN
ftr-413	1586	59	required	require	VERB
ftr-413	1586	60	to	to	PART
ftr-413	1586	61	file	file	VERB
ftr-413	1586	62	the	the	DET
ftr-413	1586	63	return	return	NOUN
ftr-413	1586	64	[	[	X
ftr-413	1586	65	75	75	NUM
ftr-413	1586	66	percent	percent	NOUN
ftr-413	1586	67	if	if	SCONJ
ftr-413	1586	68	the	the	DET
ftr-413	1586	69	failure	failure	NOUN
ftr-413	1586	70	was	be	AUX
ftr-413	1586	71	intentional	intentional	ADJ
ftr-413	1586	72	]	]	PUNCT
ftr-413	1586	73	.	.	PUNCT
ftr-413	1587	1	b.	b.	PROPN
ftr-413	1587	2	section	section	PROPN
ftr-413	1587	3	817	817	NUM
ftr-413	1587	4	of	of	ADP
ftr-413	1587	5	the	the	DET
ftr-413	1587	6	american	american	ADJ
ftr-413	1587	7	jobs	jobs	PROPN
ftr-413	1587	8	creation	creation	PROPN
ftr-413	1587	9	act	act	NOUN
ftr-413	1587	10	of	of	ADP
ftr-413	1587	11	2004	2004	NUM
ftr-413	1587	12	amends	amend	NOUN
ftr-413	1587	13	§	§	PROPN
ftr-413	1587	14	6708	6708	NUM
ftr-413	1587	15	to	to	PART
ftr-413	1587	16	provide	provide	VERB
ftr-413	1587	17	a	a	DET
ftr-413	1587	18	penalty	penalty	NOUN
ftr-413	1587	19	of	of	ADP
ftr-413	1587	20	$	$	SYM
ftr-413	1587	21	10,000	10,000	NUM
ftr-413	1587	22	per	per	ADP
ftr-413	1587	23	day	day	NOUN
ftr-413	1587	24	on	on	ADP
ftr-413	1587	25	any	any	DET
ftr-413	1587	26	material	material	NOUN
ftr-413	1587	27	advisor	advisor	NOUN
ftr-413	1587	28	for	for	ADP
ftr-413	1587	29	failure	failure	NOUN
ftr-413	1587	30	to	to	PART
ftr-413	1587	31	make	make	VERB
ftr-413	1587	32	available	available	ADJ
ftr-413	1587	33	to	to	ADP
ftr-413	1587	34	the	the	DET
ftr-413	1587	35	irs	irs	PROPN
ftr-413	1587	36	within	within	ADP
ftr-413	1587	37	20	20	NUM
ftr-413	1587	38	business	business	NOUN
ftr-413	1587	39	days	day	NOUN
ftr-413	1587	40	any	any	DET
ftr-413	1587	41	investor	investor	NOUN
ftr-413	1587	42	list	list	NOUN
ftr-413	1587	43	required	require	VERB
ftr-413	1587	44	to	to	PART
ftr-413	1587	45	be	be	AUX
ftr-413	1587	46	maintained	maintain	VERB
ftr-413	1587	47	under	under	ADP
ftr-413	1587	48	the	the	DET
ftr-413	1587	49	provisions	provision	NOUN
ftr-413	1587	50	of	of	ADP
ftr-413	1587	51	§	§	PROPN
ftr-413	1587	52	6112	6112	NUM
ftr-413	1587	53	.	.	PUNCT
ftr-413	1588	1	c.	c.	PROPN
ftr-413	1588	2	section	section	PROPN
ftr-413	1588	3	818	818	NUM
ftr-413	1588	4	of	of	ADP
ftr-413	1588	5	the	the	DET
ftr-413	1588	6	american	american	ADJ
ftr-413	1588	7	jobs	jobs	PROPN
ftr-413	1588	8	creation	creation	PROPN
ftr-413	1588	9	act	act	NOUN
ftr-413	1588	10	of	of	ADP
ftr-413	1588	11	2004	2004	NUM
ftr-413	1588	12	amends	amend	NOUN
ftr-413	1588	13	§	§	PROPN
ftr-413	1588	14	6707	6707	NUM
ftr-413	1588	15	to	to	PART
ftr-413	1588	16	increase	increase	VERB
ftr-413	1588	17	the	the	DET
ftr-413	1588	18	penalty	penalty	NOUN
ftr-413	1588	19	on	on	ADP
ftr-413	1588	20	tax	tax	NOUN
ftr-413	1588	21	shelter	shelter	NOUN
ftr-413	1588	22	promoters	promoter	NOUN
ftr-413	1588	23	to	to	ADP
ftr-413	1588	24	50	50	NUM
ftr-413	1588	25	percent	percent	NOUN
ftr-413	1588	26	of	of	ADP
ftr-413	1588	27	the	the	DET
ftr-413	1588	28	gross	gross	ADJ
ftr-413	1588	29	income	income	NOUN
ftr-413	1588	30	to	to	PART
ftr-413	1588	31	be	be	AUX
ftr-413	1588	32	derived	derive	VERB
ftr-413	1588	33	from	from	ADP
ftr-413	1588	34	the	the	DET
ftr-413	1588	35	activity	activity	NOUN
ftr-413	1588	36	on	on	ADP
ftr-413	1588	37	which	which	PRON
ftr-413	1588	38	the	the	DET
ftr-413	1588	39	penalty	penalty	NOUN
ftr-413	1588	40	is	be	AUX
ftr-413	1588	41	imposed	impose	VERB
ftr-413	1588	42	.	.	PUNCT
ftr-413	1589	1	d.	d.	PROPN
ftr-413	1589	2	section	section	PROPN
ftr-413	1589	3	820	820	NUM
ftr-413	1589	4	of	of	ADP
ftr-413	1589	5	the	the	DET
ftr-413	1589	6	american	american	ADJ
ftr-413	1589	7	jobs	jobs	PROPN
ftr-413	1589	8	creation	creation	PROPN
ftr-413	1589	9	act	act	NOUN
ftr-413	1589	10	of	of	ADP
ftr-413	1589	11	2004	2004	NUM
ftr-413	1589	12	amends	amend	NOUN
ftr-413	1589	13	§	§	PROPN
ftr-413	1589	14	7408	7408	NUM
ftr-413	1589	15	to	to	PART
ftr-413	1589	16	allow	allow	VERB
ftr-413	1589	17	injunctions	injunction	NOUN
ftr-413	1589	18	(	(	PUNCT
ftr-413	1589	19	a	a	X
ftr-413	1589	20	)	)	PUNCT
ftr-413	1589	21	against	against	ADP
ftr-413	1589	22	material	material	NOUN
ftr-413	1589	23	advisors	advisor	NOUN
ftr-413	1589	24	for	for	ADP
ftr-413	1589	25	violating	violate	VERB
ftr-413	1589	26	reporting	reporting	NOUN
ftr-413	1589	27	requirements	requirement	NOUN
ftr-413	1589	28	and	and	CCONJ
ftr-413	1589	29	(	(	PUNCT
ftr-413	1589	30	b	b	NOUN
ftr-413	1589	31	)	)	PUNCT
ftr-413	1589	32	for	for	ADP
ftr-413	1589	33	violating	violate	VERB
ftr-413	1589	34	any	any	PRON
ftr-413	1589	35	of	of	ADP
ftr-413	1589	36	the	the	DET
ftr-413	1589	37	circular	circular	ADJ
ftr-413	1589	38	230	230	NUM
ftr-413	1589	39	rules	rule	NOUN
ftr-413	1589	40	.	.	PUNCT
ftr-413	1590	1	e.	e.	PROPN
ftr-413	1590	2	interim	interim	PROPN
ftr-413	1590	3	guidance	guidance	NOUN
ftr-413	1590	4	for	for	ADP
ftr-413	1590	5	material	material	NOUN
ftr-413	1590	6	advisors	advisor	NOUN
ftr-413	1590	7	.	.	PUNCT
ftr-413	1591	1	notice	notice	VERB
ftr-413	1591	2	2004	2004	NUM
ftr-413	1591	3	-	-	SYM
ftr-413	1591	4	80	80	NUM
ftr-413	1591	5	,	,	PUNCT
ftr-413	1591	6	2004	2004	NUM
ftr-413	1591	7	-	-	SYM
ftr-413	1591	8	50	50	NUM
ftr-413	1591	9	i.r.b	i.r.b	NOUN
ftr-413	1591	10	.	.	PUNCT
ftr-413	1592	1	963	963	NUM
ftr-413	1592	2	(	(	PUNCT
ftr-413	1592	3	11/16/04	11/16/04	NUM
ftr-413	1592	4	)	)	PUNCT
ftr-413	1592	5	.	.	PUNCT
ftr-413	1593	1	this	this	DET
ftr-413	1593	2	notice	notice	NOUN
ftr-413	1593	3	provides	provide	VERB
ftr-413	1593	4	interim	interim	ADJ
ftr-413	1593	5	guidance	guidance	NOUN
ftr-413	1593	6	for	for	ADP
ftr-413	1593	7	the	the	DET
ftr-413	1593	8	disclosure	disclosure	NOUN
ftr-413	1593	9	requirements	requirement	NOUN
ftr-413	1593	10	for	for	ADP
ftr-413	1593	11	material	material	NOUN
ftr-413	1593	12	advisors	advisor	NOUN
ftr-413	1593	13	under	under	ADP
ftr-413	1593	14	§	§	PROPN
ftr-413	1593	15	6111	6111	NUM
ftr-413	1593	16	by	by	ADP
ftr-413	1593	17	defining	define	VERB
ftr-413	1593	18	the	the	DET
ftr-413	1593	19	terms	term	NOUN
ftr-413	1593	20	“	"	PUNCT
ftr-413	1593	21	reportable	reportable	ADJ
ftr-413	1593	22	transaction	transaction	NOUN
ftr-413	1593	23	”	"	PUNCT
ftr-413	1593	24	and	and	CCONJ
ftr-413	1593	25	“	"	PUNCT
ftr-413	1593	26	material	material	NOUN
ftr-413	1593	27	advisor	advisor	NOUN
ftr-413	1593	28	,	,	PUNCT
ftr-413	1593	29	”	"	PUNCT
ftr-413	1593	30	and	and	CCONJ
ftr-413	1593	31	specifying	specify	VERB
ftr-413	1593	32	the	the	DET
ftr-413	1593	33	applicable	applicable	ADJ
ftr-413	1593	34	forms	form	NOUN
ftr-413	1593	35	and	and	CCONJ
ftr-413	1593	36	filing	filing	NOUN
ftr-413	1593	37	dates	date	NOUN
ftr-413	1593	38	.	.	PUNCT
ftr-413	1594	1	the	the	DET
ftr-413	1594	2	form	form	NOUN
ftr-413	1594	3	is	be	AUX
ftr-413	1594	4	form	form	NOUN
ftr-413	1594	5	8264	8264	NUM
ftr-413	1594	6	,	,	PUNCT
ftr-413	1594	7	as	as	SCONJ
ftr-413	1594	8	modified	modify	VERB
ftr-413	1594	9	by	by	ADP
ftr-413	1594	10	instructions	instruction	NOUN
ftr-413	1594	11	in	in	ADP
ftr-413	1594	12	the	the	DET
ftr-413	1594	13	notice	notice	NOUN
ftr-413	1594	14	.	.	PUNCT
ftr-413	1595	1	(	(	PUNCT
ftr-413	1595	2	1	1	X
ftr-413	1595	3	)	)	PUNCT
ftr-413	1595	4	several	several	ADJ
ftr-413	1595	5	revenue	revenue	NOUN
ftr-413	1595	6	procedures	procedure	NOUN
ftr-413	1595	7	were	be	AUX
ftr-413	1595	8	issued	issue	VERB
ftr-413	1595	9	on	on	ADP
ftr-413	1595	10	10/16/04	10/16/04	PROPN
ftr-413	1595	11	to	to	PART
ftr-413	1595	12	give	give	VERB
ftr-413	1595	13	“	"	PUNCT
ftr-413	1595	14	angels	angel	NOUN
ftr-413	1595	15	’	'	PUNCT
ftr-413	1595	16	lists	list	NOUN
ftr-413	1595	17	”	"	PUNCT
ftr-413	1595	18	of	of	ADP
ftr-413	1595	19	transactions	transaction	NOUN
ftr-413	1595	20	that	that	PRON
ftr-413	1595	21	need	need	AUX
ftr-413	1595	22	not	not	PART
ftr-413	1595	23	be	be	AUX
ftr-413	1595	24	reported	report	VERB
ftr-413	1595	25	.	.	PUNCT
ftr-413	1596	1	they	they	PRON
ftr-413	1596	2	are	be	AUX
ftr-413	1596	3	rev	rev	PROPN
ftr-413	1596	4	.	.	PROPN
ftr-413	1596	5	proc	proc	PROPN
ftr-413	1596	6	.	.	PUNCT
ftr-413	1597	1	2004	2004	NUM
ftr-413	1597	2	-	-	SYM
ftr-413	1597	3	65	65	NUM
ftr-413	1598	1	[	[	X
ftr-413	1598	2	transactions	transaction	NOUN
ftr-413	1598	3	with	with	ADP
ftr-413	1598	4	contractual	contractual	ADJ
ftr-413	1598	5	protection	protection	NOUN
ftr-413	1598	6	]	]	PUNCT
ftr-413	1598	7	,	,	PUNCT
ftr-413	1598	8	rev	rev	PROPN
ftr-413	1598	9	.	.	PROPN
ftr-413	1598	10	proc	proc	PROPN
ftr-413	1598	11	.	.	PUNCT
ftr-413	1599	1	2005	2005	NUM
ftr-413	1599	2	-	-	SYM
ftr-413	1599	3	66	66	NUM
ftr-413	1600	1	[	[	NOUN
ftr-413	1600	2	loss	loss	NOUN
ftr-413	1600	3	transactions	transaction	NOUN
ftr-413	1600	4	]	]	PUNCT
ftr-413	1600	5	,	,	PUNCT
ftr-413	1600	6	rev	rev	PROPN
ftr-413	1600	7	.	.	PROPN
ftr-413	1600	8	proc	proc	PROPN
ftr-413	1600	9	.	.	PUNCT
ftr-413	1601	1	2005	2005	NUM
ftr-413	1601	2	-	-	SYM
ftr-413	1601	3	67	67	NUM
ftr-413	1602	1	[	[	X
ftr-413	1602	2	transactions	transaction	NOUN
ftr-413	1602	3	with	with	ADP
ftr-413	1602	4	book	book	NOUN
ftr-413	1602	5	-	-	PUNCT
ftr-413	1602	6	tax	tax	NOUN
ftr-413	1602	7	differences	difference	NOUN
ftr-413	1602	8	]	]	PUNCT
ftr-413	1602	9	,	,	PUNCT
ftr-413	1602	10	and	and	CCONJ
ftr-413	1602	11	rev	rev	PROPN
ftr-413	1602	12	.	.	PROPN
ftr-413	1602	13	proc	proc	PROPN
ftr-413	1602	14	.	.	PUNCT
ftr-413	1603	1	2005	2005	NUM
ftr-413	1603	2	-	-	SYM
ftr-413	1603	3	68	68	NUM
ftr-413	1604	1	[	[	X
ftr-413	1604	2	transactions	transaction	NOUN
ftr-413	1604	3	with	with	ADP
ftr-413	1604	4	brief	brief	ADJ
ftr-413	1604	5	asset	asset	NOUN
ftr-413	1604	6	holding	hold	VERB
ftr-413	1604	7	periods	period	NOUN
ftr-413	1604	8	]	]	PUNCT
ftr-413	1604	9	.	.	PUNCT
ftr-413	1605	1	(	(	PUNCT
ftr-413	1605	2	2	2	X
ftr-413	1605	3	)	)	PUNCT
ftr-413	1605	4	notice	notice	NOUN
ftr-413	1605	5	2005	2005	NUM
ftr-413	1605	6	-	-	SYM
ftr-413	1605	7	17	17	NUM
ftr-413	1605	8	,	,	PUNCT
ftr-413	1605	9	2005	2005	NUM
ftr-413	1605	10	-	-	SYM
ftr-413	1605	11	8	8	NUM
ftr-413	1605	12	i.r.b	i.r.b	NOUN
ftr-413	1605	13	.	.	PUNCT
ftr-413	1606	1	606	606	NUM
ftr-413	1606	2	(	(	PUNCT
ftr-413	1606	3	1/28/05	1/28/05	NUM
ftr-413	1606	4	)	)	PUNCT
ftr-413	1606	5	.	.	PUNCT
ftr-413	1607	1	this	this	DET
ftr-413	1607	2	notice	notice	NOUN
ftr-413	1607	3	provides	provide	VERB
ftr-413	1607	4	an	an	DET
ftr-413	1607	5	extension	extension	NOUN
ftr-413	1607	6	for	for	ADP
ftr-413	1607	7	compliance	compliance	NOUN
ftr-413	1607	8	with	with	ADP
ftr-413	1607	9	the	the	DET
ftr-413	1607	10	reporting	reporting	NOUN
ftr-413	1607	11	provisions	provision	NOUN
ftr-413	1607	12	to	to	ADP
ftr-413	1607	13	3/1/05	3/1/05	NUM
ftr-413	1607	14	.	.	PUNCT
ftr-413	1608	1	(	(	PUNCT
ftr-413	1608	2	3	3	X
ftr-413	1608	3	)	)	PUNCT
ftr-413	1608	4	notice	notice	NOUN
ftr-413	1608	5	2005	2005	NUM
ftr-413	1608	6	-	-	SYM
ftr-413	1608	7	22	22	NUM
ftr-413	1608	8	,	,	PUNCT
ftr-413	1608	9	2005	2005	NUM
ftr-413	1608	10	-	-	SYM
ftr-413	1608	11	12	12	NUM
ftr-413	1608	12	i.r.b	i.r.b	NOUN
ftr-413	1608	13	.	.	PUNCT
ftr-413	1609	1	456	456	NUM
ftr-413	1609	2	(	(	PUNCT
ftr-413	1609	3	2/24/05	2/24/05	NUM
ftr-413	1609	4	)	)	PUNCT
ftr-413	1609	5	.	.	PUNCT
ftr-413	1610	1	this	this	DET
ftr-413	1610	2	notice	notice	NOUN
ftr-413	1610	3	provides	provide	VERB
ftr-413	1610	4	additional	additional	ADJ
ftr-413	1610	5	guidance	guidance	NOUN
ftr-413	1610	6	,	,	PUNCT
ftr-413	1610	7	and	and	CCONJ
ftr-413	1610	8	a	a	DET
ftr-413	1610	9	further	further	ADJ
ftr-413	1610	10	extension	extension	NOUN
ftr-413	1610	11	for	for	ADP
ftr-413	1610	12	compliance	compliance	NOUN
ftr-413	1610	13	with	with	ADP
ftr-413	1610	14	the	the	DET
ftr-413	1610	15	reporting	reporting	NOUN
ftr-413	1610	16	provisions	provision	NOUN
ftr-413	1610	17	to	to	ADP
ftr-413	1610	18	4/30/05	4/30/05	PRON
ftr-413	1610	19	.	.	PUNCT
ftr-413	1611	1	6	6	NUM
ftr-413	1611	2	.	.	X
ftr-413	1611	3	section	section	NOUN
ftr-413	1611	4	819	819	NUM
ftr-413	1611	5	of	of	ADP
ftr-413	1611	6	the	the	DET
ftr-413	1611	7	american	american	ADJ
ftr-413	1611	8	jobs	jobs	PROPN
ftr-413	1611	9	creation	creation	PROPN
ftr-413	1611	10	act	act	NOUN
ftr-413	1611	11	of	of	ADP
ftr-413	1611	12	2004	2004	NUM
ftr-413	1611	13	amends	amend	NOUN
ftr-413	1611	14	§	§	PROPN
ftr-413	1611	15	6662(d	6662(d	NUM
ftr-413	1611	16	)	)	PUNCT
ftr-413	1611	17	to	to	PART
ftr-413	1611	18	provide	provide	VERB
ftr-413	1611	19	that	that	SCONJ
ftr-413	1611	20	a	a	DET
ftr-413	1611	21	corporation	corporation	NOUN
ftr-413	1611	22	’s	’s	PART
ftr-413	1611	23	understatement	understatement	NOUN
ftr-413	1611	24	of	of	ADP
ftr-413	1611	25	tax	tax	NOUN
ftr-413	1611	26	in	in	ADP
ftr-413	1611	27	2005	2005	NUM
ftr-413	1611	28	]	]	PUNCT
ftr-413	1611	29	recent	recent	ADJ
ftr-413	1611	30	developments	development	NOUN
ftr-413	1611	31	in	in	ADP
ftr-413	1611	32	federal	federal	ADJ
ftr-413	1611	33	income	income	NOUN
ftr-413	1611	34	taxation	taxation	NOUN
ftr-413	1611	35	117	117	NUM
ftr-413	1611	36	excess	excess	NOUN
ftr-413	1611	37	of	of	ADP
ftr-413	1611	38	$	$	SYM
ftr-413	1611	39	10	10	NUM
ftr-413	1611	40	million	million	NUM
ftr-413	1611	41	is	be	AUX
ftr-413	1611	42	subject	subject	ADJ
ftr-413	1611	43	to	to	ADP
ftr-413	1611	44	the	the	DET
ftr-413	1611	45	substantial	substantial	ADJ
ftr-413	1611	46	understatement	understatement	NOUN
ftr-413	1611	47	penalty	penalty	NOUN
ftr-413	1611	48	even	even	ADV
ftr-413	1611	49	if	if	SCONJ
ftr-413	1611	50	it	it	PRON
ftr-413	1611	51	does	do	AUX
ftr-413	1611	52	not	not	PART
ftr-413	1611	53	exceed	exceed	VERB
ftr-413	1611	54	10	10	NUM
ftr-413	1611	55	percent	percent	NOUN
ftr-413	1611	56	of	of	ADP
ftr-413	1611	57	the	the	DET
ftr-413	1611	58	correct	correct	ADJ
ftr-413	1611	59	tax	tax	NOUN
ftr-413	1611	60	.	.	PUNCT
ftr-413	1612	1	7	7	X
ftr-413	1612	2	.	.	X
ftr-413	1612	3	a	a	DET
ftr-413	1612	4	penalty	penalty	NOUN
ftr-413	1612	5	for	for	ADP
ftr-413	1612	6	non	non	ADJ
ftr-413	1612	7	-	-	ADJ
ftr-413	1612	8	willful	willful	ADJ
ftr-413	1612	9	failure	failure	NOUN
ftr-413	1612	10	,	,	PUNCT
ftr-413	1612	11	and	and	CCONJ
ftr-413	1612	12	increased	increase	VERB
ftr-413	1612	13	penalties	penalty	NOUN
ftr-413	1612	14	for	for	ADP
ftr-413	1612	15	willful	willful	ADJ
ftr-413	1612	16	failure	failure	NOUN
ftr-413	1612	17	,	,	PUNCT
ftr-413	1612	18	to	to	PART
ftr-413	1612	19	answer	answer	VERB
ftr-413	1612	20	the	the	DET
ftr-413	1612	21	two	two	NUM
ftr-413	1612	22	questions	question	NOUN
ftr-413	1612	23	about	about	ADP
ftr-413	1612	24	foreign	foreign	ADJ
ftr-413	1612	25	bank	bank	NOUN
ftr-413	1612	26	accounts	account	NOUN
ftr-413	1612	27	.	.	PUNCT
ftr-413	1613	1	section	section	NOUN
ftr-413	1613	2	821	821	NUM
ftr-413	1613	3	of	of	ADP
ftr-413	1613	4	the	the	DET
ftr-413	1613	5	american	american	ADJ
ftr-413	1613	6	jobs	jobs	PROPN
ftr-413	1613	7	creation	creation	PROPN
ftr-413	1613	8	act	act	NOUN
ftr-413	1613	9	of	of	ADP
ftr-413	1613	10	2004	2004	NUM
ftr-413	1613	11	amends	amend	VERB
ftr-413	1613	12	31	31	NUM
ftr-413	1613	13	u.s.c	u.s.c	ADJ
ftr-413	1613	14	.	.	PUNCT
ftr-413	1614	1	§	§	PROPN
ftr-413	1614	2	5321(a)(5	5321(a)(5	PROPN
ftr-413	1614	3	)	)	PUNCT
ftr-413	1614	4	to	to	PART
ftr-413	1614	5	provide	provide	VERB
ftr-413	1614	6	a	a	DET
ftr-413	1614	7	penalty	penalty	NOUN
ftr-413	1614	8	of	of	ADP
ftr-413	1614	9	up	up	ADP
ftr-413	1614	10	to	to	PART
ftr-413	1614	11	$	$	SYM
ftr-413	1614	12	10,000	10,000	NUM
ftr-413	1614	13	for	for	ADP
ftr-413	1614	14	non	non	ADJ
ftr-413	1614	15	-	-	ADJ
ftr-413	1614	16	willful	willful	ADJ
ftr-413	1614	17	failure	failure	NOUN
ftr-413	1614	18	to	to	PART
ftr-413	1614	19	report	report	VERB
ftr-413	1614	20	interests	interest	NOUN
ftr-413	1614	21	in	in	ADP
ftr-413	1614	22	foreign	foreign	ADJ
ftr-413	1614	23	financial	financial	ADJ
ftr-413	1614	24	accounts	account	NOUN
ftr-413	1614	25	.	.	PUNCT
ftr-413	1615	1	the	the	DET
ftr-413	1615	2	penalties	penalty	NOUN
ftr-413	1615	3	for	for	ADP
ftr-413	1615	4	willful	willful	ADJ
ftr-413	1615	5	violations	violation	NOUN
ftr-413	1615	6	are	be	AUX
ftr-413	1615	7	increased	increase	VERB
ftr-413	1615	8	to	to	ADP
ftr-413	1615	9	the	the	DET
ftr-413	1615	10	greater	great	ADJ
ftr-413	1615	11	of	of	ADP
ftr-413	1615	12	$	$	SYM
ftr-413	1615	13	100,000	100,000	NUM
ftr-413	1615	14	or	or	CCONJ
ftr-413	1615	15	50	50	NUM
ftr-413	1615	16	percent	percent	NOUN
ftr-413	1615	17	of	of	ADP
ftr-413	1615	18	the	the	DET
ftr-413	1615	19	amount	amount	NOUN
ftr-413	1615	20	of	of	ADP
ftr-413	1615	21	the	the	DET
ftr-413	1615	22	transaction	transaction	NOUN
ftr-413	1615	23	or	or	CCONJ
ftr-413	1615	24	50	50	NUM
ftr-413	1615	25	percent	percent	NOUN
ftr-413	1615	26	of	of	ADP
ftr-413	1615	27	the	the	DET
ftr-413	1615	28	balance	balance	NOUN
ftr-413	1615	29	in	in	ADP
ftr-413	1615	30	the	the	DET
ftr-413	1615	31	account	account	NOUN
ftr-413	1615	32	at	at	ADP
ftr-413	1615	33	the	the	DET
ftr-413	1615	34	time	time	NOUN
ftr-413	1615	35	of	of	ADP
ftr-413	1615	36	the	the	DET
ftr-413	1615	37	violation	violation	NOUN
ftr-413	1615	38	.	.	PUNCT
ftr-413	1616	1	8	8	X
ftr-413	1616	2	.	.	X
ftr-413	1617	1	no	no	DET
ftr-413	1617	2	interest	interest	NOUN
ftr-413	1617	3	deductions	deduction	NOUN
ftr-413	1617	4	for	for	ADP
ftr-413	1617	5	underpayments	underpayment	NOUN
ftr-413	1617	6	related	relate	VERB
ftr-413	1617	7	to	to	ADP
ftr-413	1617	8	reportable	reportable	ADJ
ftr-413	1617	9	transactions	transaction	NOUN
ftr-413	1617	10	that	that	PRON
ftr-413	1617	11	are	be	AUX
ftr-413	1617	12	not	not	PART
ftr-413	1617	13	disclosed	disclose	VERB
ftr-413	1617	14	.	.	PUNCT
ftr-413	1618	1	section	section	NOUN
ftr-413	1618	2	838	838	NUM
ftr-413	1618	3	of	of	ADP
ftr-413	1618	4	the	the	DET
ftr-413	1618	5	american	american	ADJ
ftr-413	1618	6	jobs	jobs	PROPN
ftr-413	1618	7	creation	creation	PROPN
ftr-413	1618	8	act	act	NOUN
ftr-413	1618	9	of	of	ADP
ftr-413	1618	10	2004	2004	NUM
ftr-413	1618	11	adds	add	VERB
ftr-413	1618	12	new	new	ADJ
ftr-413	1618	13	§	§	PROPN
ftr-413	1618	14	163(m	163(m	PROPN
ftr-413	1618	15	)	)	PUNCT
ftr-413	1619	1	[	[	X
ftr-413	1619	2	former	former	ADJ
ftr-413	1619	3	§	§	PROPN
ftr-413	1619	4	163(m	163(m	PROPN
ftr-413	1619	5	)	)	PUNCT
ftr-413	1619	6	is	be	AUX
ftr-413	1619	7	redesignated	redesignate	VERB
ftr-413	1619	8	as	as	ADP
ftr-413	1619	9	§	§	PROPN
ftr-413	1619	10	163(n	163(n	PROPN
ftr-413	1619	11	)	)	PUNCT
ftr-413	1619	12	]	]	PUNCT
ftr-413	1619	13	to	to	PART
ftr-413	1619	14	deny	deny	VERB
ftr-413	1619	15	interest	interest	NOUN
ftr-413	1619	16	deductions	deduction	NOUN
ftr-413	1619	17	for	for	ADP
ftr-413	1619	18	any	any	DET
ftr-413	1619	19	underpayments	underpayment	NOUN
ftr-413	1619	20	attributable	attributable	ADJ
ftr-413	1619	21	to	to	ADP
ftr-413	1619	22	nondisclosed	nondisclose	VERB
ftr-413	1619	23	reportable	reportable	ADJ
ftr-413	1619	24	transactions	transaction	NOUN
ftr-413	1619	25	.	.	PUNCT
ftr-413	1620	1	e.	e.	PROPN
ftr-413	1620	2	individual	individual	ADJ
ftr-413	1620	3	tax	tax	NOUN
ftr-413	1620	4	shelters	shelter	NOUN
ftr-413	1620	5	1	1	NUM
ftr-413	1620	6	.	.	PUNCT
ftr-413	1620	7	united	united	PROPN
ftr-413	1620	8	states	states	PROPN
ftr-413	1620	9	v.	v.	PROPN
ftr-413	1620	10	gleason	gleason	PROPN
ftr-413	1620	11	,	,	PUNCT
ftr-413	1620	12	94	94	NUM
ftr-413	1620	13	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1620	14	2004	2004	NUM
ftr-413	1620	15	-	-	SYM
ftr-413	1620	16	6344	6344	NUM
ftr-413	1620	17	,	,	PUNCT
ftr-413	1620	18	2004	2004	NUM
ftr-413	1620	19	-	-	SYM
ftr-413	1620	20	2	2	NUM
ftr-413	1620	21	u.s.t.c	u.s.t.c	PROPN
ftr-413	1620	22	.	.	PROPN
ftr-413	1621	1	¶	¶	PROPN
ftr-413	1621	2	50,116	50,116	NUM
ftr-413	1621	3	(	(	PUNCT
ftr-413	1621	4	m.d	m.d	PROPN
ftr-413	1621	5	.	.	PROPN
ftr-413	1621	6	tenn	tenn	PROPN
ftr-413	1621	7	.	.	PROPN
ftr-413	1621	8	8/28/04	8/28/04	NUM
ftr-413	1621	9	)	)	PUNCT
ftr-413	1621	10	.	.	PUNCT
ftr-413	1622	1	tax	tax	NOUN
ftr-413	1622	2	shelter	shelter	NOUN
ftr-413	1622	3	promoter	promoter	NOUN
ftr-413	1622	4	permanently	permanently	ADV
ftr-413	1622	5	enjoined	enjoin	VERB
ftr-413	1622	6	under	under	ADP
ftr-413	1622	7	§	§	PROPN
ftr-413	1622	8	7408	7408	NUM
ftr-413	1622	9	from	from	ADP
ftr-413	1622	10	selling	sell	VERB
ftr-413	1622	11	the	the	DET
ftr-413	1622	12	so	so	ADV
ftr-413	1622	13	-	-	PUNCT
ftr-413	1622	14	called	call	VERB
ftr-413	1622	15	“	"	PUNCT
ftr-413	1622	16	tax	tax	NOUN
ftr-413	1622	17	toolbox	toolbox	NOUN
ftr-413	1622	18	”	"	PUNCT
ftr-413	1622	19	which	which	PRON
ftr-413	1622	20	would	would	AUX
ftr-413	1622	21	permit	permit	VERB
ftr-413	1622	22	the	the	DET
ftr-413	1622	23	deduction	deduction	NOUN
ftr-413	1622	24	of	of	ADP
ftr-413	1622	25	personal	personal	ADJ
ftr-413	1622	26	expenses	expense	NOUN
ftr-413	1622	27	by	by	ADP
ftr-413	1622	28	falsely	falsely	ADV
ftr-413	1622	29	characterizing	characterize	VERB
ftr-413	1622	30	them	they	PRON
ftr-413	1622	31	as	as	ADP
ftr-413	1622	32	business	business	NOUN
ftr-413	1622	33	expenses	expense	NOUN
ftr-413	1622	34	.	.	PUNCT
ftr-413	1623	1	f.	f.	PROPN
ftr-413	1623	2	tax	tax	PROPN
ftr-413	1623	3	shelter	shelter	NOUN
ftr-413	1623	4	discovery	discovery	NOUN
ftr-413	1623	5	1	1	NUM
ftr-413	1623	6	.	.	PUNCT
ftr-413	1624	1	april	april	PROPN
ftr-413	1624	2	was	be	AUX
ftr-413	1624	3	a	a	DET
ftr-413	1624	4	pretty	pretty	ADV
ftr-413	1624	5	cruel	cruel	ADJ
ftr-413	1624	6	month	month	NOUN
ftr-413	1624	7	for	for	ADP
ftr-413	1624	8	tax	tax	NOUN
ftr-413	1624	9	shelter	shelter	NOUN
ftr-413	1624	10	investors	investor	NOUN
ftr-413	1624	11	.	.	PUNCT
ftr-413	1625	1	john	john	PROPN
ftr-413	1625	2	doe	doe	PROPN
ftr-413	1625	3	1	1	NUM
ftr-413	1625	4	v.	v.	ADP
ftr-413	1625	5	kpmg	kpmg	PROPN
ftr-413	1625	6	llp	llp	PROPN
ftr-413	1625	7	,	,	PUNCT
ftr-413	1625	8	93	93	NUM
ftr-413	1625	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1625	10	2004	2004	NUM
ftr-413	1625	11	-	-	SYM
ftr-413	1625	12	1808	1808	NUM
ftr-413	1625	13	,	,	PUNCT
ftr-413	1625	14	2004	2004	NUM
ftr-413	1625	15	-	-	SYM
ftr-413	1625	16	1	1	NUM
ftr-413	1625	17	u.s.t.c	u.s.t.c	PROPN
ftr-413	1625	18	.	.	PROPN
ftr-413	1626	1	¶	¶	PROPN
ftr-413	1626	2	50,270	50,270	NUM
ftr-413	1626	3	(	(	PUNCT
ftr-413	1626	4	n.d	n.d	PROPN
ftr-413	1626	5	.	.	PROPN
ftr-413	1627	1	tex	tex	PROPN
ftr-413	1627	2	.	.	PROPN
ftr-413	1627	3	4/2/04	4/2/04	NUM
ftr-413	1627	4	)	)	PUNCT
ftr-413	1627	5	.	.	PUNCT
ftr-413	1628	1	investors	investor	NOUN
ftr-413	1628	2	in	in	ADP
ftr-413	1628	3	a	a	DET
ftr-413	1628	4	kpmg	kpmg	PROPN
ftr-413	1628	5	-	-	PUNCT
ftr-413	1628	6	recommended	recommend	VERB
ftr-413	1628	7	“	"	PUNCT
ftr-413	1628	8	son	son	NOUN
ftr-413	1628	9	-	-	PUNCT
ftr-413	1628	10	ofboss	ofboss	NOUN
ftr-413	1628	11	”	"	PUNCT
ftr-413	1628	12	tax	tax	NOUN
ftr-413	1628	13	shelter	shelter	NOUN
ftr-413	1628	14	were	be	AUX
ftr-413	1628	15	not	not	PART
ftr-413	1628	16	entitled	entitle	VERB
ftr-413	1628	17	to	to	PART
ftr-413	1628	18	require	require	VERB
ftr-413	1628	19	kmpg	kmpg	NOUN
ftr-413	1628	20	to	to	PART
ftr-413	1628	21	keep	keep	VERB
ftr-413	1628	22	their	their	PRON
ftr-413	1628	23	identities10	identities10	NOUN
ftr-413	1628	24	confidential	confidential	ADJ
ftr-413	1628	25	under	under	ADP
ftr-413	1628	26	the	the	DET
ftr-413	1628	27	§	§	PROPN
ftr-413	1628	28	7525	7525	NUM
ftr-413	1628	29	tax	tax	NOUN
ftr-413	1628	30	advisor	advisor	NOUN
ftr-413	1628	31	privilege	privilege	NOUN
ftr-413	1628	32	because	because	SCONJ
ftr-413	1628	33	the	the	DET
ftr-413	1628	34	confidentiality	confidentiality	NOUN
ftr-413	1628	35	agreements	agreement	NOUN
ftr-413	1628	36	they	they	PRON
ftr-413	1628	37	entered	enter	VERB
ftr-413	1628	38	into	into	ADP
ftr-413	1628	39	with	with	ADP
ftr-413	1628	40	kpmg	kpmg	PROPN
ftr-413	1628	41	merely	merely	ADV
ftr-413	1628	42	required	require	VERB
ftr-413	1628	43	that	that	SCONJ
ftr-413	1628	44	kpmg	kpmg	PROPN
ftr-413	1628	45	claim	claim	VERB
ftr-413	1628	46	the	the	DET
ftr-413	1628	47	privilege	privilege	NOUN
ftr-413	1628	48	,	,	PUNCT
ftr-413	1628	49	and	and	CCONJ
ftr-413	1628	50	,	,	PUNCT
ftr-413	1628	51	since	since	SCONJ
ftr-413	1628	52	privilege	privilege	NOUN
ftr-413	1628	53	does	do	AUX
ftr-413	1628	54	not	not	PART
ftr-413	1628	55	apply	apply	VERB
ftr-413	1628	56	to	to	ADP
ftr-413	1628	57	their	their	PRON
ftr-413	1628	58	identities	identity	NOUN
ftr-413	1628	59	and	and	CCONJ
ftr-413	1628	60	motives	motive	NOUN
ftr-413	1628	61	for	for	ADP
ftr-413	1628	62	participating	participate	VERB
ftr-413	1628	63	in	in	ADP
ftr-413	1628	64	the	the	DET
ftr-413	1628	65	tax	tax	NOUN
ftr-413	1628	66	shelter	shelter	NOUN
ftr-413	1628	67	,	,	PUNCT
ftr-413	1628	68	kpmg	kpmg	PROPN
ftr-413	1628	69	does	do	AUX
ftr-413	1628	70	not	not	PART
ftr-413	1628	71	breach	breach	VERB
ftr-413	1628	72	its	its	PRON
ftr-413	1628	73	fiduciary	fiduciary	ADJ
ftr-413	1628	74	duty	duty	NOUN
ftr-413	1628	75	by	by	ADP
ftr-413	1628	76	releasing	release	VERB
ftr-413	1628	77	the	the	DET
ftr-413	1628	78	information	information	NOUN
ftr-413	1628	79	.	.	PUNCT
ftr-413	1629	1	judge	judge	NOUN
ftr-413	1629	2	barefoot	barefoot	PROPN
ftr-413	1629	3	sanders	sanders	PROPN
ftr-413	1629	4	held	hold	VERB
ftr-413	1629	5	that	that	SCONJ
ftr-413	1629	6	(	(	PUNCT
ftr-413	1629	7	1	1	X
ftr-413	1629	8	)	)	PUNCT
ftr-413	1629	9	identifying	identify	VERB
ftr-413	1629	10	the	the	DET
ftr-413	1629	11	investors	investor	NOUN
ftr-413	1629	12	does	do	AUX
ftr-413	1629	13	not	not	PART
ftr-413	1629	14	identify	identify	VERB
ftr-413	1629	15	the	the	DET
ftr-413	1629	16	particular	particular	ADJ
ftr-413	1629	17	“	"	PUNCT
ftr-413	1629	18	underlying	underlying	ADJ
ftr-413	1629	19	communication	communication	NOUN
ftr-413	1629	20	”	"	PUNCT
ftr-413	1629	21	that	that	PRON
ftr-413	1629	22	would	would	AUX
ftr-413	1629	23	be	be	AUX
ftr-413	1629	24	revealed	reveal	VERB
ftr-413	1629	25	by	by	ADP
ftr-413	1629	26	revealing	reveal	VERB
ftr-413	1629	27	investors	investor	NOUN
ftr-413	1629	28	’	'	PUNCT
ftr-413	1629	29	participation	participation	NOUN
ftr-413	1629	30	in	in	ADP
ftr-413	1629	31	the	the	DET
ftr-413	1629	32	tax	tax	NOUN
ftr-413	1629	33	shelter	shelter	NOUN
ftr-413	1629	34	,	,	PUNCT
ftr-413	1629	35	and	and	CCONJ
ftr-413	1629	36	(	(	PUNCT
ftr-413	1629	37	2	2	X
ftr-413	1629	38	)	)	PUNCT
ftr-413	1629	39	investors	investor	NOUN
ftr-413	1629	40	did	do	AUX
ftr-413	1629	41	not	not	PART
ftr-413	1629	42	have	have	VERB
ftr-413	1629	43	a	a	DET
ftr-413	1629	44	reasonable	reasonable	ADJ
ftr-413	1629	45	expectation	expectation	NOUN
ftr-413	1629	46	that	that	SCONJ
ftr-413	1629	47	their	their	PRON
ftr-413	1629	48	identities	identity	NOUN
ftr-413	1629	49	or	or	CCONJ
ftr-413	1629	50	participation	participation	NOUN
ftr-413	1629	51	in	in	ADP
ftr-413	1629	52	the	the	DET
ftr-413	1629	53	tax	tax	NOUN
ftr-413	1629	54	shelter	shelter	NOUN
ftr-413	1629	55	would	would	AUX
ftr-413	1629	56	be	be	AUX
ftr-413	1629	57	protected	protect	VERB
ftr-413	1629	58	because	because	SCONJ
ftr-413	1629	59	§	§	PROPN
ftr-413	1629	60	7525	7525	NUM
ftr-413	1629	61	does	do	AUX
ftr-413	1629	62	not	not	PART
ftr-413	1629	63	protect	protect	VERB
ftr-413	1629	64	“	"	PUNCT
ftr-413	1629	65	information	information	NOUN
ftr-413	1629	66	transmitted	transmit	VERB
ftr-413	1629	67	for	for	ADP
ftr-413	1629	68	the	the	DET
ftr-413	1629	69	purposed	purposed	NOUN
ftr-413	1629	70	of	of	ADP
ftr-413	1629	71	preparing	prepare	VERB
ftr-413	1629	72	a	a	DET
ftr-413	1629	73	tax	tax	NOUN
ftr-413	1629	74	return	return	NOUN
ftr-413	1629	75	.	.	PUNCT
ftr-413	1629	76	”	"	PUNCT
ftr-413	1630	1	10	10	NUM
ftr-413	1630	2	.	.	PUNCT
ftr-413	1631	1	notice	notice	VERB
ftr-413	1631	2	2000	2000	NUM
ftr-413	1631	3	-	-	SYM
ftr-413	1631	4	44	44	NUM
ftr-413	1631	5	,	,	PUNCT
ftr-413	1631	6	2000	2000	NUM
ftr-413	1631	7	-	-	SYM
ftr-413	1631	8	36	36	NUM
ftr-413	1631	9	i.r.b	i.r.b	NOUN
ftr-413	1631	10	.	.	PUNCT
ftr-413	1632	1	255	255	NUM
ftr-413	1632	2	.	.	X
ftr-413	1633	1	118	118	NUM
ftr-413	1633	2	florida	florida	PROPN
ftr-413	1633	3	tax	tax	NOUN
ftr-413	1633	4	review	review	NOUN
ftr-413	1633	5	[	[	X
ftr-413	1633	6	vol.7	vol.7	NOUN
ftr-413	1633	7	:	:	PUNCT
ftr-413	1633	8	si	si	PROPN
ftr-413	1633	9	also	also	ADV
ftr-413	1633	10	,	,	PUNCT
ftr-413	1633	11	§	§	PROPN
ftr-413	1633	12	§	§	PROPN
ftr-413	1633	13	6111	6111	NUM
ftr-413	1633	14	and	and	CCONJ
ftr-413	1633	15	6112	6112	NUM
ftr-413	1633	16	,	,	PUNCT
ftr-413	1633	17	requiring	require	VERB
ftr-413	1633	18	registration	registration	NOUN
ftr-413	1633	19	and	and	CCONJ
ftr-413	1633	20	list	list	NOUN
ftr-413	1633	21	maintenance	maintenance	NOUN
ftr-413	1633	22	,	,	PUNCT
ftr-413	1633	23	prevent	prevent	VERB
ftr-413	1633	24	investors	investor	NOUN
ftr-413	1633	25	from	from	ADP
ftr-413	1633	26	having	have	VERB
ftr-413	1633	27	any	any	DET
ftr-413	1633	28	reasonable	reasonable	ADJ
ftr-413	1633	29	expectation	expectation	NOUN
ftr-413	1633	30	of	of	ADP
ftr-413	1633	31	confidentiality	confidentiality	NOUN
ftr-413	1633	32	.	.	PUNCT
ftr-413	1633	33	!	!	PUNCT
ftr-413	1634	1	judge	judge	PROPN
ftr-413	1634	2	sanders	sanders	PROPN
ftr-413	1634	3	went	go	VERB
ftr-413	1634	4	on	on	ADP
ftr-413	1634	5	to	to	PART
ftr-413	1634	6	hold	hold	VERB
ftr-413	1634	7	that	that	SCONJ
ftr-413	1634	8	because	because	SCONJ
ftr-413	1634	9	the	the	DET
ftr-413	1634	10	investors	investor	NOUN
ftr-413	1634	11	included	include	VERB
ftr-413	1634	12	losses	loss	NOUN
ftr-413	1634	13	on	on	ADP
ftr-413	1634	14	their	their	PRON
ftr-413	1634	15	year	year	NOUN
ftr-413	1634	16	2000	2000	NUM
ftr-413	1634	17	tax	tax	NOUN
ftr-413	1634	18	returns	return	NOUN
ftr-413	1634	19	,	,	PUNCT
ftr-413	1634	20	they	they	PRON
ftr-413	1634	21	could	could	AUX
ftr-413	1634	22	not	not	PART
ftr-413	1634	23	have	have	AUX
ftr-413	1634	24	believed	believe	VERB
ftr-413	1634	25	that	that	SCONJ
ftr-413	1634	26	their	their	PRON
ftr-413	1634	27	participation	participation	NOUN
ftr-413	1634	28	in	in	ADP
ftr-413	1634	29	the	the	DET
ftr-413	1634	30	tax	tax	NOUN
ftr-413	1634	31	shelter	shelter	NOUN
ftr-413	1634	32	transactions	transaction	NOUN
ftr-413	1634	33	was	be	AUX
ftr-413	1634	34	confidential	confidential	ADJ
ftr-413	1634	35	in	in	SCONJ
ftr-413	1634	36	that	that	SCONJ
ftr-413	1634	37	“	"	PUNCT
ftr-413	1634	38	[	[	X
ftr-413	1634	39	i]f	i]f	X
ftr-413	1634	40	[	[	PUNCT
ftr-413	1634	41	investors	investor	NOUN
ftr-413	1634	42	’	'	PUNCT
ftr-413	1634	43	]	]	PUNCT
ftr-413	1634	44	tax	tax	NOUN
ftr-413	1634	45	returns	return	NOUN
ftr-413	1634	46	were	be	AUX
ftr-413	1634	47	audited	audit	VERB
ftr-413	1634	48	,	,	PUNCT
ftr-413	1634	49	[	[	X
ftr-413	1634	50	they	they	PRON
ftr-413	1634	51	]	]	PUNCT
ftr-413	1634	52	would	would	AUX
ftr-413	1634	53	be	be	AUX
ftr-413	1634	54	required	require	VERB
ftr-413	1634	55	to	to	PART
ftr-413	1634	56	explain	explain	VERB
ftr-413	1634	57	how	how	SCONJ
ftr-413	1634	58	the	the	DET
ftr-413	1634	59	losses	loss	NOUN
ftr-413	1634	60	resulted	result	VERB
ftr-413	1634	61	.	.	PUNCT
ftr-413	1634	62	”	"	PUNCT
ftr-413	1635	1	2	2	NUM
ftr-413	1635	2	.	.	X
ftr-413	1635	3	sidley	sidley	PROPN
ftr-413	1635	4	austin	austin	PROPN
ftr-413	1635	5	brown	brown	PROPN
ftr-413	1635	6	&	&	CCONJ
ftr-413	1635	7	wood	wood	NOUN
ftr-413	1635	8	clients	client	NOUN
ftr-413	1635	9	can	can	AUX
ftr-413	1635	10	intervene	intervene	VERB
ftr-413	1635	11	to	to	PART
ftr-413	1635	12	protect	protect	VERB
ftr-413	1635	13	their	their	PRON
ftr-413	1635	14	identities	identity	NOUN
ftr-413	1635	15	.	.	PUNCT
ftr-413	1636	1	united	united	PROPN
ftr-413	1636	2	states	states	PROPN
ftr-413	1636	3	v.	v.	ADP
ftr-413	1636	4	sidley	sidley	PROPN
ftr-413	1636	5	austin	austin	PROPN
ftr-413	1636	6	brown	brown	PROPN
ftr-413	1636	7	&	&	CCONJ
ftr-413	1636	8	wood	wood	PROPN
ftr-413	1636	9	llp	llp	PROPN
ftr-413	1636	10	,	,	PUNCT
ftr-413	1636	11	93	93	NUM
ftr-413	1636	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1636	13	2004	2004	NUM
ftr-413	1636	14	-	-	SYM
ftr-413	1636	15	1849	1849	NUM
ftr-413	1636	16	(	(	PUNCT
ftr-413	1636	17	n.d	n.d	PROPN
ftr-413	1636	18	.	.	PROPN
ftr-413	1636	19	ill	ill	PROPN
ftr-413	1636	20	.	.	PUNCT
ftr-413	1637	1	4/15/04	4/15/04	NUM
ftr-413	1637	2	)	)	PUNCT
ftr-413	1637	3	.	.	PUNCT
ftr-413	1638	1	judge	judge	PROPN
ftr-413	1638	2	kennelly	kennelly	PROPN
ftr-413	1638	3	granted	grant	VERB
ftr-413	1638	4	a	a	DET
ftr-413	1638	5	motion	motion	NOUN
ftr-413	1638	6	of	of	ADP
ftr-413	1638	7	46	46	NUM
ftr-413	1638	8	former	former	ADJ
ftr-413	1638	9	anonymous	anonymous	PROPN
ftr-413	1638	10	sidley	sidley	PROPN
ftr-413	1638	11	austin	austin	PROPN
ftr-413	1638	12	brown	brown	PROPN
ftr-413	1638	13	&	&	CCONJ
ftr-413	1638	14	wood	wood	NOUN
ftr-413	1638	15	clients	client	NOUN
ftr-413	1638	16	to	to	PART
ftr-413	1638	17	intervene	intervene	VERB
ftr-413	1638	18	in	in	ADP
ftr-413	1638	19	the	the	DET
ftr-413	1638	20	summons	summon	NOUN
ftr-413	1638	21	enforcement	enforcement	NOUN
ftr-413	1638	22	action	action	NOUN
ftr-413	1638	23	seeking	seek	VERB
ftr-413	1638	24	their	their	PRON
ftr-413	1638	25	identities	identity	NOUN
ftr-413	1638	26	with	with	ADP
ftr-413	1638	27	respect	respect	NOUN
ftr-413	1638	28	to	to	ADP
ftr-413	1638	29	whether	whether	SCONJ
ftr-413	1638	30	the	the	DET
ftr-413	1638	31	summonses	summons	NOUN
ftr-413	1638	32	are	be	AUX
ftr-413	1638	33	unenforceable	unenforceable	ADJ
ftr-413	1638	34	as	as	ADP
ftr-413	1638	35	unduly	unduly	ADV
ftr-413	1638	36	ambiguous	ambiguous	ADJ
ftr-413	1638	37	.	.	PUNCT
ftr-413	1639	1	the	the	DET
ftr-413	1639	2	does	do	AUX
ftr-413	1639	3	include	include	VERB
ftr-413	1639	4	“	"	PUNCT
ftr-413	1639	5	chamberlain	chamberlain	PROPN
ftr-413	1639	6	does	do	VERB
ftr-413	1639	7	”	"	PUNCT
ftr-413	1639	8	and	and	CCONJ
ftr-413	1639	9	“	"	PUNCT
ftr-413	1639	10	fulbright	fulbright	PROPN
ftr-413	1639	11	does	do	VERB
ftr-413	1639	12	.	.	PUNCT
ftr-413	1639	13	”	"	PUNCT
ftr-413	1640	1	the	the	DET
ftr-413	1640	2	court	court	NOUN
ftr-413	1640	3	noted	note	VERB
ftr-413	1640	4	that	that	SCONJ
ftr-413	1640	5	“	"	PUNCT
ftr-413	1640	6	[	[	X
ftr-413	1640	7	t]he	t]he	X
ftr-413	1640	8	issue	issue	NOUN
ftr-413	1640	9	of	of	ADP
ftr-413	1640	10	whether	whether	SCONJ
ftr-413	1640	11	sab&w	sab&w	ADJ
ftr-413	1640	12	organized	organize	VERB
ftr-413	1640	13	or	or	CCONJ
ftr-413	1640	14	sold	sell	VERB
ftr-413	1640	15	tax	tax	NOUN
ftr-413	1640	16	shelters	shelter	NOUN
ftr-413	1640	17	within	within	ADP
ftr-413	1640	18	the	the	DET
ftr-413	1640	19	meaning	meaning	NOUN
ftr-413	1640	20	of	of	ADP
ftr-413	1640	21	section	section	NOUN
ftr-413	1640	22	6112	6112	NUM
ftr-413	1640	23	is	be	AUX
ftr-413	1640	24	a	a	DET
ftr-413	1640	25	complicated	complicated	ADJ
ftr-413	1640	26	question	question	NOUN
ftr-413	1640	27	.	.	PUNCT
ftr-413	1640	28	”	"	PUNCT
ftr-413	1641	1	3	3	NUM
ftr-413	1641	2	.	.	PUNCT
ftr-413	1642	1	the	the	DET
ftr-413	1642	2	clients	client	NOUN
ftr-413	1642	3	lose	lose	VERB
ftr-413	1642	4	,	,	PUNCT
ftr-413	1642	5	but	but	CCONJ
ftr-413	1642	6	they	they	PRON
ftr-413	1642	7	may	may	AUX
ftr-413	1642	8	appeal	appeal	VERB
ftr-413	1642	9	.	.	PUNCT
ftr-413	1643	1	united	united	PROPN
ftr-413	1643	2	states	states	PROPN
ftr-413	1643	3	v.	v.	ADP
ftr-413	1643	4	sidley	sidley	PROPN
ftr-413	1643	5	austin	austin	PROPN
ftr-413	1643	6	brown	brown	PROPN
ftr-413	1643	7	&	&	CCONJ
ftr-413	1643	8	wood	wood	PROPN
ftr-413	1643	9	llp	llp	PROPN
ftr-413	1643	10	,	,	PUNCT
ftr-413	1643	11	93	93	NUM
ftr-413	1643	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1643	13	2004	2004	NUM
ftr-413	1643	14	-	-	SYM
ftr-413	1643	15	2031	2031	NUM
ftr-413	1643	16	(	(	PUNCT
ftr-413	1643	17	n.d	n.d	PROPN
ftr-413	1643	18	.	.	PROPN
ftr-413	1643	19	ill	ill	PROPN
ftr-413	1643	20	.	.	PUNCT
ftr-413	1644	1	4/28/04	4/28/04	NUM
ftr-413	1644	2	)	)	PUNCT
ftr-413	1644	3	.	.	PUNCT
ftr-413	1645	1	judge	judge	PROPN
ftr-413	1645	2	kennelly	kennelly	PROPN
ftr-413	1645	3	granted	grant	VERB
ftr-413	1645	4	the	the	DET
ftr-413	1645	5	government	government	NOUN
ftr-413	1645	6	’s	’s	PART
ftr-413	1645	7	motion	motion	NOUN
ftr-413	1645	8	to	to	PART
ftr-413	1645	9	enforce	enforce	VERB
ftr-413	1645	10	the	the	DET
ftr-413	1645	11	john	john	PROPN
ftr-413	1645	12	doe	doe	PROPN
ftr-413	1645	13	summons	summon	NOUN
ftr-413	1645	14	that	that	PRON
ftr-413	1645	15	seeks	seek	VERB
ftr-413	1645	16	to	to	PART
ftr-413	1645	17	obtain	obtain	VERB
ftr-413	1645	18	the	the	DET
ftr-413	1645	19	names	name	NOUN
ftr-413	1645	20	of	of	ADP
ftr-413	1645	21	the	the	DET
ftr-413	1645	22	former	former	ADJ
ftr-413	1645	23	clients	client	NOUN
ftr-413	1645	24	who	who	PRON
ftr-413	1645	25	had	have	AUX
ftr-413	1645	26	been	be	AUX
ftr-413	1645	27	granted	grant	VERB
ftr-413	1645	28	permission	permission	NOUN
ftr-413	1645	29	to	to	PART
ftr-413	1645	30	intervene	intervene	VERB
ftr-413	1645	31	in	in	ADP
ftr-413	1645	32	a	a	DET
ftr-413	1645	33	limited	limited	ADJ
ftr-413	1645	34	fashion	fashion	NOUN
ftr-413	1645	35	.	.	PUNCT
ftr-413	1646	1	the	the	DET
ftr-413	1646	2	court	court	NOUN
ftr-413	1646	3	held	hold	VERB
ftr-413	1646	4	that	that	SCONJ
ftr-413	1646	5	the	the	DET
ftr-413	1646	6	mere	mere	ADJ
ftr-413	1646	7	fact	fact	NOUN
ftr-413	1646	8	that	that	SCONJ
ftr-413	1646	9	the	the	DET
ftr-413	1646	10	law	law	NOUN
ftr-413	1646	11	firm	firm	NOUN
ftr-413	1646	12	assembled	assemble	VERB
ftr-413	1646	13	the	the	DET
ftr-413	1646	14	46	46	NUM
ftr-413	1646	15	names	name	NOUN
ftr-413	1646	16	does	do	AUX
ftr-413	1646	17	not	not	PART
ftr-413	1646	18	show	show	VERB
ftr-413	1646	19	the	the	DET
ftr-413	1646	20	summons	summon	NOUN
ftr-413	1646	21	to	to	PART
ftr-413	1646	22	be	be	AUX
ftr-413	1646	23	unambiguous	unambiguous	ADJ
ftr-413	1646	24	because	because	SCONJ
ftr-413	1646	25	“	"	PUNCT
ftr-413	1646	26	it	it	PRON
ftr-413	1646	27	may	may	AUX
ftr-413	1646	28	just	just	ADV
ftr-413	1646	29	show	show	VERB
ftr-413	1646	30	sab&w	sab&w	ADJ
ftr-413	1646	31	’s	’s	PART
ftr-413	1646	32	desire	desire	NOUN
ftr-413	1646	33	to	to	PART
ftr-413	1646	34	cooperate	cooperate	VERB
ftr-413	1646	35	[	[	PUNCT
ftr-413	1646	36	in	in	ADP
ftr-413	1646	37	hopes	hope	NOUN
ftr-413	1646	38	of	of	ADP
ftr-413	1646	39	pacifying	pacify	VERB
ftr-413	1646	40	the	the	DET
ftr-413	1646	41	irs	irs	PROPN
ftr-413	1646	42	]	]	PUNCT
ftr-413	1646	43	.	.	PUNCT
ftr-413	1646	44	”	"	PUNCT
ftr-413	1647	1	however	however	ADV
ftr-413	1647	2	,	,	PUNCT
ftr-413	1647	3	the	the	DET
ftr-413	1647	4	burden	burden	NOUN
ftr-413	1647	5	on	on	ADP
ftr-413	1647	6	the	the	DET
ftr-413	1647	7	government	government	NOUN
ftr-413	1647	8	is	be	AUX
ftr-413	1647	9	to	to	PART
ftr-413	1647	10	“	"	PUNCT
ftr-413	1647	11	show	show	VERB
ftr-413	1647	12	only	only	ADV
ftr-413	1647	13	that	that	SCONJ
ftr-413	1647	14	the	the	DET
ftr-413	1647	15	summons	summon	NOUN
ftr-413	1647	16	seeks	seek	VERB
ftr-413	1647	17	information	information	NOUN
ftr-413	1647	18	with	with	ADP
ftr-413	1647	19	‘	'	PUNCT
ftr-413	1647	20	potential	potential	ADJ
ftr-413	1647	21	relevance	relevance	NOUN
ftr-413	1647	22	.	.	PUNCT
ftr-413	1647	23	’	'	PUNCT
ftr-413	1647	24	”	"	PUNCT
ftr-413	1648	1	the	the	DET
ftr-413	1648	2	court	court	NOUN
ftr-413	1648	3	answered	answer	VERB
ftr-413	1648	4	by	by	ADP
ftr-413	1648	5	stating	state	VERB
ftr-413	1648	6	that	that	SCONJ
ftr-413	1648	7	“	"	PUNCT
ftr-413	1648	8	just	just	ADV
ftr-413	1648	9	because	because	SCONJ
ftr-413	1648	10	an	an	DET
ftr-413	1648	11	issue	issue	NOUN
ftr-413	1648	12	is	be	AUX
ftr-413	1648	13	complicated	complicated	ADJ
ftr-413	1648	14	does	do	AUX
ftr-413	1648	15	not	not	PART
ftr-413	1648	16	necessarily	necessarily	ADV
ftr-413	1648	17	mean	mean	VERB
ftr-413	1648	18	that	that	SCONJ
ftr-413	1648	19	the	the	DET
ftr-413	1648	20	governing	govern	VERB
ftr-413	1648	21	regulations	regulation	NOUN
ftr-413	1648	22	are	be	AUX
ftr-413	1648	23	ambiguous	ambiguous	ADJ
ftr-413	1648	24	or	or	CCONJ
ftr-413	1648	25	impermissibly	impermissibly	ADV
ftr-413	1648	26	require	require	VERB
ftr-413	1648	27	sab&w	sab&w	ADJ
ftr-413	1648	28	to	to	PART
ftr-413	1648	29	draw	draw	VERB
ftr-413	1648	30	legal	legal	ADJ
ftr-413	1648	31	conclusions	conclusion	NOUN
ftr-413	1648	32	,	,	PUNCT
ftr-413	1648	33	”	"	PUNCT
ftr-413	1648	34	and	and	CCONJ
ftr-413	1648	35	that	that	SCONJ
ftr-413	1648	36	“	"	PUNCT
ftr-413	1648	37	any	any	DET
ftr-413	1648	38	marginal	marginal	ADJ
ftr-413	1648	39	uncertainty	uncertainty	NOUN
ftr-413	1648	40	that	that	SCONJ
ftr-413	1648	41	the	the	DET
ftr-413	1648	42	summons	summon	NOUN
ftr-413	1648	43	leaves	leave	VERB
ftr-413	1648	44	with	with	ADP
ftr-413	1648	45	sab&w	sab&w	PROPN
ftr-413	1648	46	does	do	AUX
ftr-413	1648	47	not	not	PART
ftr-413	1648	48	defeat	defeat	VERB
ftr-413	1648	49	its	its	PRON
ftr-413	1648	50	enforceability	enforceability	NOUN
ftr-413	1648	51	.	.	PUNCT
ftr-413	1648	52	”	"	PUNCT
ftr-413	1648	53	!	!	PUNCT
ftr-413	1649	1	on	on	ADP
ftr-413	1649	2	4/29/04	4/29/04	PROPN
ftr-413	1649	3	,	,	PUNCT
ftr-413	1649	4	judge	judge	NOUN
ftr-413	1649	5	kennelly	kennelly	PROPN
ftr-413	1649	6	stayed	stay	VERB
ftr-413	1649	7	his	his	PRON
ftr-413	1649	8	order	order	NOUN
ftr-413	1649	9	of	of	ADP
ftr-413	1649	10	the	the	DET
ftr-413	1649	11	preceding	precede	VERB
ftr-413	1649	12	day	day	NOUN
ftr-413	1649	13	pending	pende	VERB
ftr-413	1649	14	appeal	appeal	NOUN
ftr-413	1649	15	to	to	ADP
ftr-413	1649	16	the	the	DET
ftr-413	1649	17	seventh	seventh	ADJ
ftr-413	1649	18	circuit	circuit	NOUN
ftr-413	1649	19	.	.	PUNCT
ftr-413	1650	1	4	4	X
ftr-413	1650	2	.	.	X
ftr-413	1650	3	are	be	AUX
ftr-413	1650	4	you	you	PRON
ftr-413	1650	5	practicing	practice	VERB
ftr-413	1650	6	law	law	NOUN
ftr-413	1650	7	or	or	CCONJ
ftr-413	1650	8	practicing	practice	VERB
ftr-413	1650	9	tax	tax	NOUN
ftr-413	1650	10	when	when	SCONJ
ftr-413	1650	11	you	you	PRON
ftr-413	1650	12	write	write	VERB
ftr-413	1650	13	that	that	DET
ftr-413	1650	14	opinion	opinion	NOUN
ftr-413	1650	15	letter	letter	NOUN
ftr-413	1650	16	?	?	PUNCT
ftr-413	1651	1	united	united	PROPN
ftr-413	1651	2	states	states	PROPN
ftr-413	1651	3	v.	v.	PROPN
ftr-413	1651	4	kpmg	kpmg	PROPN
ftr-413	1651	5	llp	llp	PROPN
ftr-413	1651	6	,	,	PUNCT
ftr-413	1651	7	237	237	NUM
ftr-413	1651	8	f.	f.	PROPN
ftr-413	1651	9	supp	supp	PROPN
ftr-413	1651	10	.	.	PUNCT
ftr-413	1652	1	2d	2d	PROPN
ftr-413	1652	2	35	35	NUM
ftr-413	1652	3	,	,	PUNCT
ftr-413	1652	4	91	91	NUM
ftr-413	1652	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1652	6	2003	2003	NUM
ftr-413	1652	7	-	-	SYM
ftr-413	1652	8	317	317	NUM
ftr-413	1652	9	,	,	PUNCT
ftr-413	1652	10	2003	2003	NUM
ftr-413	1652	11	-	-	SYM
ftr-413	1652	12	1	1	NUM
ftr-413	1652	13	u.s.t.c	u.s.t.c	PROPN
ftr-413	1652	14	¶	¶	NOUN
ftr-413	1652	15	50,174	50,174	NUM
ftr-413	1652	16	(	(	PUNCT
ftr-413	1652	17	d.	d.	PROPN
ftr-413	1652	18	d.c	d.c	PROPN
ftr-413	1652	19	.	.	PUNCT
ftr-413	1653	1	12/20/02	12/20/02	NUM
ftr-413	1653	2	)	)	PUNCT
ftr-413	1653	3	.	.	PUNCT
ftr-413	1654	1	the	the	DET
ftr-413	1654	2	irs	irs	PROPN
ftr-413	1654	3	served	serve	VERB
ftr-413	1654	4	administrative	administrative	ADJ
ftr-413	1654	5	summonses	summons	NOUN
ftr-413	1654	6	on	on	ADP
ftr-413	1654	7	kpmg	kpmg	PROPN
ftr-413	1654	8	in	in	ADP
ftr-413	1654	9	connection	connection	NOUN
ftr-413	1654	10	with	with	ADP
ftr-413	1654	11	investigating	investigate	VERB
ftr-413	1654	12	kpmg	kpmg	PROPN
ftr-413	1654	13	’s	’s	PART
ftr-413	1654	14	promotion	promotion	NOUN
ftr-413	1654	15	and	and	CCONJ
ftr-413	1654	16	participation	participation	NOUN
ftr-413	1654	17	in	in	ADP
ftr-413	1654	18	tax	tax	NOUN
ftr-413	1654	19	shelters	shelter	NOUN
ftr-413	1654	20	and	and	CCONJ
ftr-413	1654	21	sought	seek	VERB
ftr-413	1654	22	judicial	judicial	ADJ
ftr-413	1654	23	enforcement	enforcement	NOUN
ftr-413	1654	24	when	when	SCONJ
ftr-413	1654	25	it	it	PRON
ftr-413	1654	26	determined	determine	VERB
ftr-413	1654	27	that	that	SCONJ
ftr-413	1654	28	kpmg	kpmg	PROPN
ftr-413	1654	29	had	have	AUX
ftr-413	1654	30	not	not	PART
ftr-413	1654	31	complied	comply	VERB
ftr-413	1654	32	.	.	PUNCT
ftr-413	1655	1	kpmg	kpmg	PROPN
ftr-413	1655	2	withheld	withhold	VERB
ftr-413	1655	3	documents	document	NOUN
ftr-413	1655	4	that	that	PRON
ftr-413	1655	5	would	would	AUX
ftr-413	1655	6	have	have	AUX
ftr-413	1655	7	been	be	AUX
ftr-413	1655	8	responsive	responsive	ADJ
ftr-413	1655	9	to	to	ADP
ftr-413	1655	10	the	the	DET
ftr-413	1655	11	summonses	summons	NOUN
ftr-413	1655	12	on	on	ADP
ftr-413	1655	13	grounds	ground	NOUN
ftr-413	1655	14	that	that	SCONJ
ftr-413	1655	15	the	the	DET
ftr-413	1655	16	documents	document	NOUN
ftr-413	1655	17	were	be	AUX
ftr-413	1655	18	privileged	privileged	ADJ
ftr-413	1655	19	,	,	PUNCT
ftr-413	1655	20	and	and	CCONJ
ftr-413	1655	21	kpmg	kpmg	PROPN
ftr-413	1655	22	provided	provide	VERB
ftr-413	1655	23	the	the	DET
ftr-413	1655	24	irs	irs	PROPN
ftr-413	1655	25	with	with	ADP
ftr-413	1655	26	a	a	DET
ftr-413	1655	27	privilege	privilege	NOUN
ftr-413	1655	28	log	log	NOUN
ftr-413	1655	29	of	of	ADP
ftr-413	1655	30	the	the	DET
ftr-413	1655	31	withheld	withhold	VERB
ftr-413	1655	32	documents	document	NOUN
ftr-413	1655	33	.	.	PUNCT
ftr-413	1656	1	citing	cite	VERB
ftr-413	1656	2	united	united	PROPN
ftr-413	1656	3	states	states	PROPN
ftr-413	1656	4	v.	v.	ADP
ftr-413	1656	5	lawless	lawless	ADJ
ftr-413	1656	6	,	,	PUNCT
ftr-413	1656	7	709	709	NUM
ftr-413	1656	8	2005	2005	NUM
ftr-413	1656	9	]	]	PUNCT
ftr-413	1656	10	recent	recent	ADJ
ftr-413	1656	11	developments	development	NOUN
ftr-413	1656	12	in	in	ADP
ftr-413	1656	13	federal	federal	ADJ
ftr-413	1656	14	income	income	NOUN
ftr-413	1656	15	taxation	taxation	NOUN
ftr-413	1656	16	119	119	NUM
ftr-413	1656	17	f.2d	f.2d	ADP
ftr-413	1656	18	485	485	NUM
ftr-413	1656	19	(	(	PUNCT
ftr-413	1656	20	7th	7th	ADJ
ftr-413	1656	21	cir	cir	NOUN
ftr-413	1656	22	.	.	PUNCT
ftr-413	1656	23	1983	1983	NUM
ftr-413	1656	24	)	)	PUNCT
ftr-413	1656	25	,	,	PUNCT
ftr-413	1656	26	for	for	ADP
ftr-413	1656	27	the	the	DET
ftr-413	1656	28	principle	principle	NOUN
ftr-413	1656	29	that	that	SCONJ
ftr-413	1656	30	the	the	DET
ftr-413	1656	31	attorney	attorney	NOUN
ftr-413	1656	32	-	-	PUNCT
ftr-413	1656	33	client	client	NOUN
ftr-413	1656	34	privilege	privilege	NOUN
ftr-413	1656	35	does	do	AUX
ftr-413	1656	36	not	not	PART
ftr-413	1656	37	extend	extend	VERB
ftr-413	1656	38	to	to	ADP
ftr-413	1656	39	communications	communication	NOUN
ftr-413	1656	40	between	between	ADP
ftr-413	1656	41	a	a	DET
ftr-413	1656	42	taxpayer	taxpayer	NOUN
ftr-413	1656	43	and	and	CCONJ
ftr-413	1656	44	his	his	PRON
ftr-413	1656	45	attorney	attorney	NOUN
ftr-413	1656	46	simply	simply	ADV
ftr-413	1656	47	for	for	ADP
ftr-413	1656	48	the	the	DET
ftr-413	1656	49	purpose	purpose	NOUN
ftr-413	1656	50	of	of	ADP
ftr-413	1656	51	preparing	prepare	VERB
ftr-413	1656	52	a	a	DET
ftr-413	1656	53	tax	tax	NOUN
ftr-413	1656	54	return	return	NOUN
ftr-413	1656	55	,	,	PUNCT
ftr-413	1656	56	the	the	DET
ftr-413	1656	57	court	court	NOUN
ftr-413	1656	58	held	hold	VERB
ftr-413	1656	59	that	that	SCONJ
ftr-413	1656	60	the	the	DET
ftr-413	1656	61	§	§	PROPN
ftr-413	1656	62	7525	7525	NUM
ftr-413	1656	63	privilege	privilege	NOUN
ftr-413	1656	64	does	do	AUX
ftr-413	1656	65	not	not	PART
ftr-413	1656	66	extend	extend	VERB
ftr-413	1656	67	to	to	ADP
ftr-413	1656	68	communications	communication	NOUN
ftr-413	1656	69	between	between	ADP
ftr-413	1656	70	a	a	DET
ftr-413	1656	71	taxpayer	taxpayer	NOUN
ftr-413	1656	72	and	and	CCONJ
ftr-413	1656	73	tax	tax	NOUN
ftr-413	1656	74	practitioner	practitioner	NOUN
ftr-413	1656	75	simply	simply	ADV
ftr-413	1656	76	for	for	ADP
ftr-413	1656	77	the	the	DET
ftr-413	1656	78	purpose	purpose	NOUN
ftr-413	1656	79	of	of	ADP
ftr-413	1656	80	preparing	prepare	VERB
ftr-413	1656	81	a	a	DET
ftr-413	1656	82	tax	tax	NOUN
ftr-413	1656	83	return	return	NOUN
ftr-413	1656	84	.	.	PUNCT
ftr-413	1657	1	the	the	DET
ftr-413	1657	2	court	court	NOUN
ftr-413	1657	3	then	then	ADV
ftr-413	1657	4	went	go	VERB
ftr-413	1657	5	on	on	ADP
ftr-413	1657	6	to	to	PART
ftr-413	1657	7	hold	hold	VERB
ftr-413	1657	8	that	that	SCONJ
ftr-413	1657	9	kpmg	kpmg	PROPN
ftr-413	1657	10	’s	’s	PART
ftr-413	1657	11	tax	tax	NOUN
ftr-413	1657	12	opinion	opinion	NOUN
ftr-413	1657	13	letters	letter	NOUN
ftr-413	1657	14	to	to	ADP
ftr-413	1657	15	its	its	PRON
ftr-413	1657	16	clients	client	NOUN
ftr-413	1657	17	were	be	AUX
ftr-413	1657	18	not	not	PART
ftr-413	1657	19	privileged	privileged	ADJ
ftr-413	1657	20	because	because	SCONJ
ftr-413	1657	21	they	they	PRON
ftr-413	1657	22	were	be	AUX
ftr-413	1657	23	prepared	prepare	VERB
ftr-413	1657	24	in	in	ADP
ftr-413	1657	25	connection	connection	NOUN
ftr-413	1657	26	with	with	ADP
ftr-413	1657	27	the	the	DET
ftr-413	1657	28	preparation	preparation	NOUN
ftr-413	1657	29	of	of	ADP
ftr-413	1657	30	tax	tax	NOUN
ftr-413	1657	31	returns	return	NOUN
ftr-413	1657	32	.	.	PUNCT
ftr-413	1658	1	furthermore	furthermore	ADV
ftr-413	1658	2	,	,	PUNCT
ftr-413	1658	3	memoranda	memoranda	PROPN
ftr-413	1658	4	of	of	ADP
ftr-413	1658	5	kpmg	kpmg	PROPN
ftr-413	1658	6	’s	’s	PART
ftr-413	1658	7	employees	employee	NOUN
ftr-413	1658	8	’	’	PART
ftr-413	1658	9	discussions	discussion	NOUN
ftr-413	1658	10	with	with	ADP
ftr-413	1658	11	clients	client	NOUN
ftr-413	1658	12	’	'	PUNCT
ftr-413	1658	13	lawyers	lawyer	NOUN
ftr-413	1658	14	were	be	AUX
ftr-413	1658	15	not	not	PART
ftr-413	1658	16	privileged	privileged	ADJ
ftr-413	1658	17	because	because	SCONJ
ftr-413	1658	18	the	the	DET
ftr-413	1658	19	communications	communication	NOUN
ftr-413	1658	20	were	be	AUX
ftr-413	1658	21	in	in	ADP
ftr-413	1658	22	connection	connection	NOUN
ftr-413	1658	23	with	with	ADP
ftr-413	1658	24	tax	tax	NOUN
ftr-413	1658	25	return	return	NOUN
ftr-413	1658	26	preparation	preparation	NOUN
ftr-413	1658	27	.	.	PUNCT
ftr-413	1659	1	somewhat	somewhat	ADV
ftr-413	1659	2	contradictorily	contradictorily	ADV
ftr-413	1659	3	,	,	PUNCT
ftr-413	1659	4	however	however	ADV
ftr-413	1659	5	,	,	PUNCT
ftr-413	1659	6	the	the	DET
ftr-413	1659	7	court	court	NOUN
ftr-413	1659	8	held	hold	VERB
ftr-413	1659	9	that	that	SCONJ
ftr-413	1659	10	opinion	opinion	NOUN
ftr-413	1659	11	letters	letter	NOUN
ftr-413	1659	12	prepared	prepare	VERB
ftr-413	1659	13	by	by	ADP
ftr-413	1659	14	law	law	NOUN
ftr-413	1659	15	firms	firm	NOUN
ftr-413	1659	16	in	in	ADP
ftr-413	1659	17	connection	connection	NOUN
ftr-413	1659	18	with	with	ADP
ftr-413	1659	19	preparation	preparation	NOUN
ftr-413	1659	20	of	of	ADP
ftr-413	1659	21	tax	tax	NOUN
ftr-413	1659	22	returns	return	NOUN
ftr-413	1659	23	were	be	AUX
ftr-413	1659	24	privileged	privileged	ADJ
ftr-413	1659	25	if	if	SCONJ
ftr-413	1659	26	the	the	DET
ftr-413	1659	27	taxpayer	taxpayer	NOUN
ftr-413	1659	28	,	,	PUNCT
ftr-413	1659	29	rather	rather	ADV
ftr-413	1659	30	than	than	ADP
ftr-413	1659	31	the	the	DET
ftr-413	1659	32	accounting	accounting	NOUN
ftr-413	1659	33	firm	firm	NOUN
ftr-413	1659	34	,	,	PUNCT
ftr-413	1659	35	retained	retain	VERB
ftr-413	1659	36	the	the	DET
ftr-413	1659	37	lawyer	lawyer	NOUN
ftr-413	1659	38	.	.	PUNCT
ftr-413	1659	39	!	!	PUNCT
ftr-413	1660	1	the	the	DET
ftr-413	1660	2	court	court	NOUN
ftr-413	1660	3	also	also	ADV
ftr-413	1660	4	held	hold	VERB
ftr-413	1660	5	that	that	SCONJ
ftr-413	1660	6	§	§	PROPN
ftr-413	1660	7	7525	7525	NUM
ftr-413	1660	8	did	do	AUX
ftr-413	1660	9	not	not	PART
ftr-413	1660	10	protect	protect	VERB
ftr-413	1660	11	accountant	accountant	NOUN
ftr-413	1660	12	work	work	NOUN
ftr-413	1660	13	product	product	NOUN
ftr-413	1660	14	.	.	PUNCT
ftr-413	1661	1	with	with	ADP
ftr-413	1661	2	respect	respect	NOUN
ftr-413	1661	3	to	to	ADP
ftr-413	1661	4	attorney	attorney	NOUN
ftr-413	1661	5	work	work	NOUN
ftr-413	1661	6	product	product	NOUN
ftr-413	1661	7	,	,	PUNCT
ftr-413	1661	8	the	the	DET
ftr-413	1661	9	court	court	NOUN
ftr-413	1661	10	articulated	articulate	VERB
ftr-413	1661	11	the	the	DET
ftr-413	1661	12	following	follow	VERB
ftr-413	1661	13	standard	standard	NOUN
ftr-413	1661	14	:	:	PUNCT
ftr-413	1661	15	“	"	PUNCT
ftr-413	1661	16	the	the	DET
ftr-413	1661	17	burden	burden	NOUN
ftr-413	1661	18	of	of	ADP
ftr-413	1661	19	showing	show	VERB
ftr-413	1661	20	that	that	SCONJ
ftr-413	1661	21	the	the	DET
ftr-413	1661	22	materials	material	NOUN
ftr-413	1661	23	prepared	prepare	VERB
ftr-413	1661	24	were	be	AUX
ftr-413	1661	25	in	in	ADP
ftr-413	1661	26	anticipation	anticipation	NOUN
ftr-413	1661	27	of	of	ADP
ftr-413	1661	28	litigation	litigation	NOUN
ftr-413	1661	29	is	be	AUX
ftr-413	1661	30	on	on	ADP
ftr-413	1661	31	the	the	DET
ftr-413	1661	32	party	party	NOUN
ftr-413	1661	33	asserting	assert	VERB
ftr-413	1661	34	the	the	DET
ftr-413	1661	35	privilege	privilege	NOUN
ftr-413	1661	36	,	,	PUNCT
ftr-413	1661	37	”	"	PUNCT
ftr-413	1661	38	and	and	CCONJ
ftr-413	1661	39	“	"	PUNCT
ftr-413	1661	40	[	[	X
ftr-413	1661	41	t]his	t]his	ADP
ftr-413	1661	42	burden	burden	NOUN
ftr-413	1661	43	entails	entail	VERB
ftr-413	1661	44	a	a	DET
ftr-413	1661	45	showing	showing	NOUN
ftr-413	1661	46	that	that	SCONJ
ftr-413	1661	47	the	the	DET
ftr-413	1661	48	documents	document	NOUN
ftr-413	1661	49	were	be	AUX
ftr-413	1661	50	prepared	prepare	VERB
ftr-413	1661	51	for	for	ADP
ftr-413	1661	52	the	the	DET
ftr-413	1661	53	purpose	purpose	NOUN
ftr-413	1661	54	of	of	ADP
ftr-413	1661	55	assisting	assist	VERB
ftr-413	1661	56	an	an	DET
ftr-413	1661	57	attorney	attorney	NOUN
ftr-413	1661	58	in	in	ADP
ftr-413	1661	59	preparing	prepare	VERB
ftr-413	1661	60	for	for	ADP
ftr-413	1661	61	litigation	litigation	NOUN
ftr-413	1661	62	,	,	PUNCT
ftr-413	1661	63	and	and	CCONJ
ftr-413	1661	64	not	not	PART
ftr-413	1661	65	for	for	ADP
ftr-413	1661	66	some	some	DET
ftr-413	1661	67	other	other	ADJ
ftr-413	1661	68	reason	reason	NOUN
ftr-413	1661	69	.	.	PUNCT
ftr-413	1661	70	”	"	PUNCT
ftr-413	1662	1	after	after	SCONJ
ftr-413	1662	2	an	an	PRON
ftr-413	1662	3	in	in	ADP
ftr-413	1662	4	camera	camera	NOUN
ftr-413	1662	5	review	review	NOUN
ftr-413	1662	6	and	and	CCONJ
ftr-413	1662	7	comparison	comparison	NOUN
ftr-413	1662	8	of	of	ADP
ftr-413	1662	9	a	a	DET
ftr-413	1662	10	random	random	ADJ
ftr-413	1662	11	sample	sample	NOUN
ftr-413	1662	12	of	of	ADP
ftr-413	1662	13	thirty	thirty	NUM
ftr-413	1662	14	allegedly	allegedly	ADV
ftr-413	1662	15	privileged	privileged	ADJ
ftr-413	1662	16	documents	document	NOUN
ftr-413	1662	17	and	and	CCONJ
ftr-413	1662	18	the	the	DET
ftr-413	1662	19	corresponding	corresponding	ADJ
ftr-413	1662	20	entries	entry	NOUN
ftr-413	1662	21	in	in	ADP
ftr-413	1662	22	the	the	DET
ftr-413	1662	23	privilege	privilege	NOUN
ftr-413	1662	24	log	log	NOUN
ftr-413	1662	25	prepared	prepare	VERB
ftr-413	1662	26	in	in	ADP
ftr-413	1662	27	response	response	NOUN
ftr-413	1662	28	to	to	ADP
ftr-413	1662	29	the	the	DET
ftr-413	1662	30	summons	summon	NOUN
ftr-413	1662	31	,	,	PUNCT
ftr-413	1662	32	the	the	DET
ftr-413	1662	33	court	court	NOUN
ftr-413	1662	34	found	find	VERB
ftr-413	1662	35	that	that	SCONJ
ftr-413	1662	36	only	only	ADV
ftr-413	1662	37	four	four	NUM
ftr-413	1662	38	of	of	ADP
ftr-413	1662	39	the	the	DET
ftr-413	1662	40	privilege	privilege	NOUN
ftr-413	1662	41	log	log	NOUN
ftr-413	1662	42	entries	entry	NOUN
ftr-413	1662	43	were	be	AUX
ftr-413	1662	44	completely	completely	ADV
ftr-413	1662	45	supportable	supportable	ADJ
ftr-413	1662	46	;	;	PUNCT
ftr-413	1662	47	accordingly	accordingly	ADV
ftr-413	1662	48	it	it	PRON
ftr-413	1662	49	referred	refer	VERB
ftr-413	1662	50	the	the	DET
ftr-413	1662	51	matter	matter	NOUN
ftr-413	1662	52	to	to	ADP
ftr-413	1662	53	a	a	DET
ftr-413	1662	54	special	special	ADJ
ftr-413	1662	55	master	master	NOUN
ftr-413	1662	56	to	to	PART
ftr-413	1662	57	conduct	conduct	VERB
ftr-413	1662	58	an	an	DET
ftr-413	1662	59	examination	examination	NOUN
ftr-413	1662	60	of	of	ADP
ftr-413	1662	61	the	the	DET
ftr-413	1662	62	withheld	withhold	VERB
ftr-413	1662	63	documents	document	NOUN
ftr-413	1662	64	,	,	PUNCT
ftr-413	1662	65	evaluate	evaluate	VERB
ftr-413	1662	66	the	the	DET
ftr-413	1662	67	asserted	assert	VERB
ftr-413	1662	68	privileges	privilege	NOUN
ftr-413	1662	69	,	,	PUNCT
ftr-413	1662	70	and	and	CCONJ
ftr-413	1662	71	submit	submit	VERB
ftr-413	1662	72	a	a	DET
ftr-413	1662	73	report	report	NOUN
ftr-413	1662	74	and	and	CCONJ
ftr-413	1662	75	recommendation	recommendation	NOUN
ftr-413	1662	76	.	.	PUNCT
ftr-413	1663	1	a.	a.	NOUN
ftr-413	1664	1	a	a	DET
ftr-413	1664	2	subsequent	subsequent	ADJ
ftr-413	1664	3	kpmg	kpmg	PROPN
ftr-413	1664	4	magistrate	magistrate	PROPN
ftr-413	1664	5	’s	’s	PART
ftr-413	1664	6	opinion	opinion	NOUN
ftr-413	1664	7	.	.	PUNCT
ftr-413	1665	1	united	united	PROPN
ftr-413	1665	2	states	states	PROPN
ftr-413	1665	3	v.	v.	PROPN
ftr-413	1665	4	kpmg	kpmg	PROPN
ftr-413	1665	5	llp	llp	PROPN
ftr-413	1665	6	,	,	PUNCT
ftr-413	1665	7	92	92	NUM
ftr-413	1665	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1665	9	2003	2003	NUM
ftr-413	1665	10	-	-	SYM
ftr-413	1665	11	6498	6498	NUM
ftr-413	1665	12	,	,	PUNCT
ftr-413	1665	13	2003	2003	NUM
ftr-413	1665	14	-	-	SYM
ftr-413	1665	15	2	2	NUM
ftr-413	1665	16	u.s.t.c.¶	u.s.t.c.¶	PROPN
ftr-413	1665	17	50,691	50,691	NUM
ftr-413	1665	18	(	(	PUNCT
ftr-413	1665	19	d.	d.	PROPN
ftr-413	1665	20	d.c	d.c	PROPN
ftr-413	1665	21	.	.	PUNCT
ftr-413	1666	1	10/10/03	10/10/03	NUM
ftr-413	1666	2	)	)	PUNCT
ftr-413	1666	3	.	.	PUNCT
ftr-413	1667	1	kpmg	kpmg	PROPN
ftr-413	1667	2	’s	’s	PART
ftr-413	1667	3	documents	document	NOUN
ftr-413	1667	4	were	be	AUX
ftr-413	1667	5	reviewed	review	VERB
ftr-413	1667	6	by	by	ADP
ftr-413	1667	7	a	a	DET
ftr-413	1667	8	special	special	ADJ
ftr-413	1667	9	master	master	NOUN
ftr-413	1667	10	,	,	PUNCT
ftr-413	1667	11	who	who	PRON
ftr-413	1667	12	found	find	VERB
ftr-413	1667	13	some	some	PRON
ftr-413	1667	14	of	of	ADP
ftr-413	1667	15	them	they	PRON
ftr-413	1667	16	protected	protect	VERB
ftr-413	1667	17	by	by	ADP
ftr-413	1667	18	attorney	attorney	NOUN
ftr-413	1667	19	-	-	PUNCT
ftr-413	1667	20	client	client	NOUN
ftr-413	1667	21	privilege	privilege	NOUN
ftr-413	1667	22	and	and	CCONJ
ftr-413	1667	23	some	some	PRON
ftr-413	1667	24	by	by	ADP
ftr-413	1667	25	§	§	PROPN
ftr-413	1667	26	7525	7525	NUM
ftr-413	1667	27	.	.	PUNCT
ftr-413	1668	1	b.	b.	PROPN
ftr-413	1669	1	the	the	DET
ftr-413	1669	2	district	district	NOUN
ftr-413	1669	3	court	court	NOUN
ftr-413	1669	4	rules	rule	VERB
ftr-413	1669	5	for	for	ADP
ftr-413	1669	6	the	the	DET
ftr-413	1669	7	government	government	NOUN
ftr-413	1669	8	in	in	ADP
ftr-413	1669	9	a	a	DET
ftr-413	1669	10	long	long	ADJ
ftr-413	1669	11	omnibus	omnibus	NOUN
ftr-413	1669	12	memorandum	memorandum	NOUN
ftr-413	1669	13	.	.	PUNCT
ftr-413	1670	1	united	united	PROPN
ftr-413	1670	2	states	states	PROPN
ftr-413	1670	3	v.	v.	PROPN
ftr-413	1670	4	kpmg	kpmg	PROPN
ftr-413	1670	5	llp	llp	PROPN
ftr-413	1670	6	,	,	PUNCT
ftr-413	1670	7	316	316	NUM
ftr-413	1670	8	f.	f.	PROPN
ftr-413	1670	9	supp	supp	PROPN
ftr-413	1670	10	.	.	PUNCT
ftr-413	1671	1	2d	2d	NOUN
ftr-413	1671	2	30	30	NUM
ftr-413	1671	3	(	(	PUNCT
ftr-413	1671	4	d.	d.	PROPN
ftr-413	1671	5	d.c	d.c	PROPN
ftr-413	1671	6	.	.	PROPN
ftr-413	1671	7	5/4/04	5/4/04	NUM
ftr-413	1671	8	)	)	PUNCT
ftr-413	1671	9	.	.	PUNCT
ftr-413	1672	1	judge	judge	PROPN
ftr-413	1672	2	hogan	hogan	PROPN
ftr-413	1672	3	adopted	adopt	VERB
ftr-413	1672	4	the	the	DET
ftr-413	1672	5	rationale	rationale	NOUN
ftr-413	1672	6	of	of	ADP
ftr-413	1672	7	bdo	bdo	PROPN
ftr-413	1672	8	seidman	seidman	PROPN
ftr-413	1672	9	,	,	PUNCT
ftr-413	1672	10	wachovia	wachovia	PROPN
ftr-413	1672	11	and	and	CCONJ
ftr-413	1672	12	kmpg	kmpg	PROPN
ftr-413	1672	13	(	(	PUNCT
ftr-413	1672	14	n.d	n.d	PROPN
ftr-413	1672	15	.	.	PROPN
ftr-413	1672	16	texas	texas	PROPN
ftr-413	1672	17	)	)	PUNCT
ftr-413	1672	18	to	to	PART
ftr-413	1672	19	hold	hold	VERB
ftr-413	1672	20	that	that	SCONJ
ftr-413	1672	21	the	the	DET
ftr-413	1672	22	identity	identity	NOUN
ftr-413	1672	23	of	of	ADP
ftr-413	1672	24	kpmg	kpmg	PROPN
ftr-413	1672	25	clients	client	NOUN
ftr-413	1672	26	who	who	PRON
ftr-413	1672	27	participated	participate	VERB
ftr-413	1672	28	in	in	ADP
ftr-413	1672	29	potentially	potentially	ADV
ftr-413	1672	30	abusive	abusive	ADJ
ftr-413	1672	31	tax	tax	NOUN
ftr-413	1672	32	shelters	shelter	NOUN
ftr-413	1672	33	must	must	AUX
ftr-413	1672	34	be	be	AUX
ftr-413	1672	35	disclosed	disclose	VERB
ftr-413	1672	36	to	to	ADP
ftr-413	1672	37	the	the	DET
ftr-413	1672	38	irs	irs	PROPN
ftr-413	1672	39	.	.	PUNCT
ftr-413	1673	1	he	he	PRON
ftr-413	1673	2	stated	state	VERB
ftr-413	1673	3	,	,	PUNCT
ftr-413	1673	4	having	having	AUX
ftr-413	1673	5	reviewed	review	VERB
ftr-413	1673	6	the	the	DET
ftr-413	1673	7	brown	brown	NOUN
ftr-413	1673	8	&	&	CCONJ
ftr-413	1673	9	wood	wood	NOUN
ftr-413	1673	10	“	"	PUNCT
ftr-413	1673	11	opinion	opinion	NOUN
ftr-413	1673	12	letters	letter	NOUN
ftr-413	1673	13	”	"	PUNCT
ftr-413	1673	14	through	through	ADP
ftr-413	1673	15	the	the	DET
ftr-413	1673	16	lens	lens	NOUN
ftr-413	1673	17	of	of	ADP
ftr-413	1673	18	the	the	DET
ftr-413	1673	19	newly	newly	ADV
ftr-413	1673	20	discovered	discover	VERB
ftr-413	1673	21	evidence	evidence	NOUN
ftr-413	1673	22	,	,	PUNCT
ftr-413	1673	23	the	the	DET
ftr-413	1673	24	court	court	NOUN
ftr-413	1673	25	finds	find	VERB
ftr-413	1673	26	these	these	DET
ftr-413	1673	27	opinion	opinion	NOUN
ftr-413	1673	28	letters	letter	NOUN
ftr-413	1673	29	to	to	PART
ftr-413	1673	30	be	be	AUX
ftr-413	1673	31	boiler	boiler	NOUN
ftr-413	1673	32	-	-	PUNCT
ftr-413	1673	33	plate	plate	NOUN
ftr-413	1673	34	templates	template	NOUN
ftr-413	1673	35	that	that	PRON
ftr-413	1673	36	are	be	AUX
ftr-413	1673	37	almost	almost	ADV
ftr-413	1673	38	,	,	PUNCT
ftr-413	1673	39	if	if	SCONJ
ftr-413	1673	40	not	not	PART
ftr-413	1673	41	completely	completely	ADV
ftr-413	1673	42	,	,	PUNCT
ftr-413	1673	43	identical	identical	ADJ
ftr-413	1673	44	except	except	SCONJ
ftr-413	1673	45	for	for	ADP
ftr-413	1673	46	date	date	NOUN
ftr-413	1673	47	,	,	PUNCT
ftr-413	1673	48	investor	investor	NOUN
ftr-413	1673	49	name	name	NOUN
ftr-413	1673	50	,	,	PUNCT
ftr-413	1673	51	investor	investor	NOUN
ftr-413	1673	52	advisor	advisor	NOUN
ftr-413	1673	53	,	,	PUNCT
ftr-413	1673	54	and	and	CCONJ
ftr-413	1673	55	dates	date	NOUN
ftr-413	1673	56	and	and	CCONJ
ftr-413	1673	57	amounts	amount	NOUN
ftr-413	1673	58	of	of	ADP
ftr-413	1673	59	investment	investment	NOUN
ftr-413	1673	60	120	120	NUM
ftr-413	1673	61	florida	florida	PROPN
ftr-413	1673	62	tax	tax	NOUN
ftr-413	1673	63	review	review	NOUN
ftr-413	1674	1	[	[	X
ftr-413	1674	2	vol.7	vol.7	NOUN
ftr-413	1674	3	:	:	PUNCT
ftr-413	1674	4	si	si	NOUN
ftr-413	1674	5	transactions	transaction	NOUN
ftr-413	1674	6	.	.	PUNCT
ftr-413	1675	1	there	there	PRON
ftr-413	1675	2	is	be	VERB
ftr-413	1675	3	little	little	ADJ
ftr-413	1675	4	indication	indication	NOUN
ftr-413	1675	5	that	that	SCONJ
ftr-413	1675	6	these	these	PRON
ftr-413	1675	7	are	be	AUX
ftr-413	1675	8	independent	independent	ADJ
ftr-413	1675	9	opinion	opinion	NOUN
ftr-413	1675	10	letters	letter	NOUN
ftr-413	1675	11	that	that	PRON
ftr-413	1675	12	reflect	reflect	VERB
ftr-413	1675	13	any	any	DET
ftr-413	1675	14	sort	sort	NOUN
ftr-413	1675	15	of	of	ADP
ftr-413	1675	16	legal	legal	ADJ
ftr-413	1675	17	analysis	analysis	NOUN
ftr-413	1675	18	,	,	PUNCT
ftr-413	1675	19	reasoned	reason	VERB
ftr-413	1675	20	or	or	CCONJ
ftr-413	1675	21	otherwise	otherwise	ADV
ftr-413	1675	22	.	.	PUNCT
ftr-413	1676	1	in	in	ADP
ftr-413	1676	2	fact	fact	NOUN
ftr-413	1676	3	,	,	PUNCT
ftr-413	1676	4	when	when	SCONJ
ftr-413	1676	5	examined	examine	VERB
ftr-413	1676	6	as	as	ADP
ftr-413	1676	7	a	a	DET
ftr-413	1676	8	group	group	NOUN
ftr-413	1676	9	,	,	PUNCT
ftr-413	1676	10	the	the	DET
ftr-413	1676	11	letters	letter	NOUN
ftr-413	1676	12	appear	appear	VERB
ftr-413	1676	13	to	to	PART
ftr-413	1676	14	be	be	AUX
ftr-413	1676	15	nothing	nothing	PRON
ftr-413	1676	16	more	more	ADJ
ftr-413	1676	17	than	than	ADP
ftr-413	1676	18	an	an	DET
ftr-413	1676	19	orchestrated	orchestrated	ADJ
ftr-413	1676	20	extension	extension	NOUN
ftr-413	1676	21	of	of	ADP
ftr-413	1676	22	kpmg	kpmg	PROPN
ftr-413	1676	23	’s	’s	PART
ftr-413	1676	24	marketing	marketing	NOUN
ftr-413	1676	25	machine	machine	NOUN
ftr-413	1676	26	.	.	PUNCT
ftr-413	1677	1	regarding	regard	VERB
ftr-413	1677	2	any	any	DET
ftr-413	1677	3	documents	document	NOUN
ftr-413	1677	4	that	that	PRON
ftr-413	1677	5	involve	involve	VERB
ftr-413	1677	6	opinion	opinion	NOUN
ftr-413	1677	7	letters	letter	NOUN
ftr-413	1677	8	from	from	ADP
ftr-413	1677	9	the	the	DET
ftr-413	1677	10	brown	brown	PROPN
ftr-413	1677	11	&	&	CCONJ
ftr-413	1677	12	wood	wood	PROPN
ftr-413	1677	13	law	law	NOUN
ftr-413	1677	14	firm	firm	NOUN
ftr-413	1677	15	,	,	PUNCT
ftr-413	1677	16	however	however	ADV
ftr-413	1677	17	,	,	PUNCT
ftr-413	1677	18	the	the	DET
ftr-413	1677	19	court	court	NOUN
ftr-413	1677	20	declines	decline	VERB
ftr-413	1677	21	at	at	ADP
ftr-413	1677	22	this	this	DET
ftr-413	1677	23	time	time	NOUN
ftr-413	1677	24	to	to	PART
ftr-413	1677	25	broadly	broadly	ADV
ftr-413	1677	26	and	and	CCONJ
ftr-413	1677	27	definitively	definitively	ADV
ftr-413	1677	28	state	state	NOUN
ftr-413	1677	29	that	that	PRON
ftr-413	1677	30	all	all	PRON
ftr-413	1677	31	of	of	ADP
ftr-413	1677	32	them	they	PRON
ftr-413	1677	33	are	be	AUX
ftr-413	1677	34	not	not	PART
ftr-413	1677	35	privileged	privileged	ADJ
ftr-413	1677	36	.	.	PUNCT
ftr-413	1678	1	at	at	ADP
ftr-413	1678	2	this	this	DET
ftr-413	1678	3	point	point	NOUN
ftr-413	1678	4	,	,	PUNCT
ftr-413	1678	5	it	it	PRON
ftr-413	1678	6	is	be	AUX
ftr-413	1678	7	only	only	ADV
ftr-413	1678	8	fair	fair	ADJ
ftr-413	1678	9	to	to	PART
ftr-413	1678	10	shift	shift	VERB
ftr-413	1678	11	the	the	DET
ftr-413	1678	12	burden	burden	NOUN
ftr-413	1678	13	to	to	ADP
ftr-413	1678	14	kpmg	kpmg	PROPN
ftr-413	1678	15	to	to	PART
ftr-413	1678	16	show	show	VERB
ftr-413	1678	17	that	that	SCONJ
ftr-413	1678	18	any	any	PRON
ftr-413	1678	19	or	or	CCONJ
ftr-413	1678	20	all	all	PRON
ftr-413	1678	21	of	of	ADP
ftr-413	1678	22	the	the	DET
ftr-413	1678	23	brown	brown	PROPN
ftr-413	1678	24	&	&	CCONJ
ftr-413	1678	25	wood	wood	NOUN
ftr-413	1678	26	“	"	PUNCT
ftr-413	1678	27	opinion	opinion	NOUN
ftr-413	1678	28	letters	letter	NOUN
ftr-413	1678	29	”	"	PUNCT
ftr-413	1678	30	are	be	AUX
ftr-413	1678	31	privileged	privileged	ADJ
ftr-413	1678	32	by	by	ADP
ftr-413	1678	33	either	either	CCONJ
ftr-413	1678	34	the	the	DET
ftr-413	1678	35	attorney	attorney	NOUN
ftr-413	1678	36	-	-	PUNCT
ftr-413	1678	37	client	client	NOUN
ftr-413	1678	38	privilege	privilege	NOUN
ftr-413	1678	39	or	or	CCONJ
ftr-413	1678	40	the	the	DET
ftr-413	1678	41	attorney	attorney	NOUN
ftr-413	1678	42	work	work	NOUN
ftr-413	1678	43	product	product	NOUN
ftr-413	1678	44	privilege	privilege	NOUN
ftr-413	1678	45	.	.	PUNCT
ftr-413	1678	46	!	!	PUNCT
ftr-413	1679	1	he	he	PRON
ftr-413	1679	2	said	say	VERB
ftr-413	1679	3	the	the	DET
ftr-413	1679	4	following	following	NOUN
ftr-413	1679	5	regarding	regard	VERB
ftr-413	1679	6	privilege	privilege	NOUN
ftr-413	1679	7	:	:	PUNCT
ftr-413	1679	8	putting	put	VERB
ftr-413	1679	9	aside	aside	ADV
ftr-413	1679	10	for	for	ADP
ftr-413	1679	11	the	the	DET
ftr-413	1679	12	moment	moment	NOUN
ftr-413	1679	13	that	that	DET
ftr-413	1679	14	participation	participation	NOUN
ftr-413	1679	15	in	in	ADP
ftr-413	1679	16	potentially	potentially	ADV
ftr-413	1679	17	abusive	abusive	ADJ
ftr-413	1679	18	tax	tax	NOUN
ftr-413	1679	19	shelters	shelter	NOUN
ftr-413	1679	20	is	be	AUX
ftr-413	1679	21	information	information	NOUN
ftr-413	1679	22	ordinarily	ordinarily	ADV
ftr-413	1679	23	subject	subject	ADJ
ftr-413	1679	24	to	to	ADP
ftr-413	1679	25	full	full	ADJ
ftr-413	1679	26	disclosure	disclosure	NOUN
ftr-413	1679	27	under	under	ADP
ftr-413	1679	28	the	the	DET
ftr-413	1679	29	federal	federal	ADJ
ftr-413	1679	30	tax	tax	NOUN
ftr-413	1679	31	law	law	NOUN
ftr-413	1679	32	,	,	PUNCT
ftr-413	1679	33	in	in	ADP
ftr-413	1679	34	order	order	NOUN
ftr-413	1679	35	to	to	PART
ftr-413	1679	36	be	be	AUX
ftr-413	1679	37	privileged	privileged	ADJ
ftr-413	1679	38	the	the	DET
ftr-413	1679	39	discussion	discussion	NOUN
ftr-413	1679	40	of	of	ADP
ftr-413	1679	41	legal	legal	ADJ
ftr-413	1679	42	or	or	CCONJ
ftr-413	1679	43	tax	tax	NOUN
ftr-413	1679	44	advice	advice	NOUN
ftr-413	1679	45	must	must	AUX
ftr-413	1679	46	be	be	AUX
ftr-413	1679	47	based	base	VERB
ftr-413	1679	48	upon	upon	SCONJ
ftr-413	1679	49	information	information	NOUN
ftr-413	1679	50	communicated	communicate	VERB
ftr-413	1679	51	in	in	ADP
ftr-413	1679	52	confidence	confidence	NOUN
ftr-413	1679	53	from	from	ADP
ftr-413	1679	54	the	the	DET
ftr-413	1679	55	client	client	NOUN
ftr-413	1679	56	to	to	ADP
ftr-413	1679	57	the	the	DET
ftr-413	1679	58	lawyer	lawyer	NOUN
ftr-413	1679	59	or	or	CCONJ
ftr-413	1679	60	tax	tax	NOUN
ftr-413	1679	61	practitioner	practitioner	NOUN
ftr-413	1679	62	.	.	PUNCT
ftr-413	1680	1	see	see	VERB
ftr-413	1680	2	united	united	PROPN
ftr-413	1680	3	states	states	PROPN
ftr-413	1680	4	v.	v.	ADP
ftr-413	1680	5	kpmg	kpmg	PROPN
ftr-413	1680	6	,	,	PUNCT
ftr-413	1680	7	237	237	NUM
ftr-413	1680	8	f.	f.	PROPN
ftr-413	1680	9	supp	supp	PROPN
ftr-413	1680	10	.	.	PUNCT
ftr-413	1681	1	2d	2d	PROPN
ftr-413	1681	2	35	35	NUM
ftr-413	1681	3	,	,	PUNCT
ftr-413	1681	4	39	39	NUM
ftr-413	1681	5	-	-	SYM
ftr-413	1681	6	40	40	NUM
ftr-413	1681	7	(	(	PUNCT
ftr-413	1681	8	d.	d.	PROPN
ftr-413	1681	9	d.c	d.c	PROPN
ftr-413	1681	10	.	.	PROPN
ftr-413	1681	11	2002	2002	NUM
ftr-413	1681	12	)	)	PUNCT
ftr-413	1682	1	(	(	PUNCT
ftr-413	1682	2	setting	set	VERB
ftr-413	1682	3	forth	forth	ADP
ftr-413	1682	4	d.c	d.c	PROPN
ftr-413	1682	5	.	.	PROPN
ftr-413	1682	6	circuit	circuit	PROPN
ftr-413	1682	7	’s	’s	PART
ftr-413	1682	8	concise	concise	ADJ
ftr-413	1682	9	summary	summary	NOUN
ftr-413	1682	10	of	of	ADP
ftr-413	1682	11	the	the	DET
ftr-413	1682	12	attorney	attorney	NOUN
ftr-413	1682	13	-	-	PUNCT
ftr-413	1682	14	client	client	NOUN
ftr-413	1682	15	privilege	privilege	NOUN
ftr-413	1682	16	as	as	SCONJ
ftr-413	1682	17	found	find	VERB
ftr-413	1682	18	in	in	ADP
ftr-413	1682	19	in	in	ADP
ftr-413	1682	20	re	re	ADP
ftr-413	1682	21	sealed	seal	VERB
ftr-413	1682	22	case	case	NOUN
ftr-413	1682	23	,	,	PUNCT
ftr-413	1682	24	237	237	NUM
ftr-413	1682	25	u.s	u.s	PROPN
ftr-413	1682	26	.	.	PROPN
ftr-413	1682	27	app	app	PROPN
ftr-413	1682	28	.	.	PUNCT
ftr-413	1683	1	d.c	d.c	PROPN
ftr-413	1683	2	.	.	PROPN
ftr-413	1683	3	312	312	NUM
ftr-413	1683	4	,	,	PUNCT
ftr-413	1683	5	737	737	NUM
ftr-413	1683	6	f.2d	f.2d	NOUN
ftr-413	1683	7	94	94	NUM
ftr-413	1683	8	,	,	PUNCT
ftr-413	1683	9	98	98	NUM
ftr-413	1683	10	-	-	SYM
ftr-413	1683	11	99	99	NUM
ftr-413	1683	12	(	(	PUNCT
ftr-413	1683	13	d.c	d.c	PROPN
ftr-413	1683	14	.	.	PROPN
ftr-413	1683	15	cir	cir	PROPN
ftr-413	1683	16	.	.	PUNCT
ftr-413	1683	17	1984	1984	NUM
ftr-413	1683	18	)	)	PUNCT
ftr-413	1683	19	)	)	PUNCT
ftr-413	1683	20	.	.	PUNCT
ftr-413	1684	1	kpmg	kpmg	PROPN
ftr-413	1684	2	did	do	AUX
ftr-413	1684	3	not	not	PART
ftr-413	1684	4	support	support	VERB
ftr-413	1684	5	with	with	ADP
ftr-413	1684	6	evidence	evidence	NOUN
ftr-413	1684	7	,	,	PUNCT
ftr-413	1684	8	and	and	CCONJ
ftr-413	1684	9	the	the	DET
ftr-413	1684	10	special	special	ADJ
ftr-413	1684	11	master	master	NOUN
ftr-413	1684	12	did	do	AUX
ftr-413	1684	13	not	not	PART
ftr-413	1684	14	discuss	discuss	VERB
ftr-413	1684	15	,	,	PUNCT
ftr-413	1684	16	that	that	SCONJ
ftr-413	1684	17	any	any	PRON
ftr-413	1684	18	of	of	ADP
ftr-413	1684	19	these	these	DET
ftr-413	1684	20	141	141	NUM
ftr-413	1684	21	documents	document	NOUN
ftr-413	1684	22	discussing	discuss	VERB
ftr-413	1684	23	legal	legal	ADJ
ftr-413	1684	24	or	or	CCONJ
ftr-413	1684	25	tax	tax	NOUN
ftr-413	1684	26	advice	advice	NOUN
ftr-413	1684	27	is	be	AUX
ftr-413	1684	28	based	base	VERB
ftr-413	1684	29	upon	upon	SCONJ
ftr-413	1684	30	or	or	CCONJ
ftr-413	1684	31	contains	contain	VERB
ftr-413	1684	32	information	information	NOUN
ftr-413	1684	33	communicated	communicate	VERB
ftr-413	1684	34	in	in	ADP
ftr-413	1684	35	confidence	confidence	NOUN
ftr-413	1684	36	to	to	ADP
ftr-413	1684	37	the	the	DET
ftr-413	1684	38	lawyers	lawyer	NOUN
ftr-413	1684	39	or	or	CCONJ
ftr-413	1684	40	tax	tax	NOUN
ftr-413	1684	41	practitioner	practitioner	NOUN
ftr-413	1684	42	by	by	ADP
ftr-413	1684	43	a	a	DET
ftr-413	1684	44	client	client	NOUN
ftr-413	1684	45	or	or	CCONJ
ftr-413	1684	46	a	a	DET
ftr-413	1684	47	prospective	prospective	ADJ
ftr-413	1684	48	client	client	NOUN
ftr-413	1684	49	for	for	ADP
ftr-413	1684	50	the	the	DET
ftr-413	1684	51	purpose	purpose	NOUN
ftr-413	1684	52	of	of	ADP
ftr-413	1684	53	seeking	seek	VERB
ftr-413	1684	54	legal	legal	ADJ
ftr-413	1684	55	or	or	CCONJ
ftr-413	1684	56	tax	tax	NOUN
ftr-413	1684	57	advice	advice	NOUN
ftr-413	1684	58	.	.	PUNCT
ftr-413	1685	1	accordingly	accordingly	ADV
ftr-413	1685	2	,	,	PUNCT
ftr-413	1685	3	these	these	DET
ftr-413	1685	4	documents	document	NOUN
ftr-413	1685	5	are	be	AUX
ftr-413	1685	6	not	not	PART
ftr-413	1685	7	privileged	privileged	ADJ
ftr-413	1685	8	and	and	CCONJ
ftr-413	1685	9	must	must	AUX
ftr-413	1685	10	be	be	AUX
ftr-413	1685	11	released	release	VERB
ftr-413	1685	12	to	to	ADP
ftr-413	1685	13	the	the	DET
ftr-413	1685	14	irs	irs	PROPN
ftr-413	1685	15	.	.	PUNCT
ftr-413	1685	16	!	!	PUNCT
ftr-413	1686	1	judge	judge	PROPN
ftr-413	1686	2	hogan	hogan	PROPN
ftr-413	1686	3	concluded	conclude	VERB
ftr-413	1686	4	that	that	SCONJ
ftr-413	1686	5	“	"	PUNCT
ftr-413	1686	6	kpmg	kpmg	PROPN
ftr-413	1686	7	is	be	AUX
ftr-413	1686	8	misrepresenting	misrepresent	VERB
ftr-413	1686	9	its	its	PRON
ftr-413	1686	10	unprivileged	unprivileged	ADJ
ftr-413	1686	11	tax	tax	NOUN
ftr-413	1686	12	shelter	shelter	NOUN
ftr-413	1686	13	marketing	marketing	NOUN
ftr-413	1686	14	activities	activity	NOUN
ftr-413	1686	15	as	as	ADP
ftr-413	1686	16	privileged	privileged	ADJ
ftr-413	1686	17	communications	communication	NOUN
ftr-413	1686	18	.	.	PUNCT
ftr-413	1687	1	the	the	DET
ftr-413	1687	2	court	court	NOUN
ftr-413	1687	3	has	have	AUX
ftr-413	1687	4	lost	lose	VERB
ftr-413	1687	5	confidence	confidence	NOUN
ftr-413	1687	6	in	in	ADP
ftr-413	1687	7	kpmg	kpmg	PROPN
ftr-413	1687	8	’s	’s	PART
ftr-413	1687	9	privilege	privilege	PROPN
ftr-413	1687	10	log	log	NOUN
ftr-413	1687	11	since	since	SCONJ
ftr-413	1687	12	it	it	PRON
ftr-413	1687	13	has	have	AUX
ftr-413	1687	14	been	be	AUX
ftr-413	1687	15	shown	show	VERB
ftr-413	1687	16	to	to	PART
ftr-413	1687	17	be	be	AUX
ftr-413	1687	18	inaccurate	inaccurate	ADJ
ftr-413	1687	19	,	,	PUNCT
ftr-413	1687	20	incomplete	incomplete	ADJ
ftr-413	1687	21	,	,	PUNCT
ftr-413	1687	22	and	and	CCONJ
ftr-413	1687	23	even	even	ADV
ftr-413	1687	24	misleading	mislead	VERB
ftr-413	1687	25	regarding	regard	VERB
ftr-413	1687	26	a	a	DET
ftr-413	1687	27	very	very	ADV
ftr-413	1687	28	large	large	ADJ
ftr-413	1687	29	percentage	percentage	NOUN
ftr-413	1687	30	of	of	ADP
ftr-413	1687	31	the	the	DET
ftr-413	1687	32	documents	document	NOUN
ftr-413	1687	33	.	.	PUNCT
ftr-413	1687	34	”	"	PUNCT
ftr-413	1687	35	footnote	footnote	VERB
ftr-413	1687	36	10	10	NUM
ftr-413	1687	37	reads	read	NOUN
ftr-413	1687	38	,	,	PUNCT
ftr-413	1687	39	“	"	PUNCT
ftr-413	1687	40	the	the	DET
ftr-413	1687	41	court	court	NOUN
ftr-413	1687	42	hesitates	hesitate	VERB
ftr-413	1687	43	to	to	PART
ftr-413	1687	44	consider	consider	VERB
ftr-413	1687	45	the	the	DET
ftr-413	1687	46	judicial	judicial	ADJ
ftr-413	1687	47	resources	resource	NOUN
ftr-413	1687	48	that	that	PRON
ftr-413	1687	49	have	have	AUX
ftr-413	1687	50	been	be	AUX
ftr-413	1687	51	wasted	waste	VERB
ftr-413	1687	52	as	as	ADP
ftr-413	1687	53	a	a	DET
ftr-413	1687	54	result	result	NOUN
ftr-413	1687	55	of	of	ADP
ftr-413	1687	56	these	these	DET
ftr-413	1687	57	improper	improper	ADJ
ftr-413	1687	58	claims	claim	NOUN
ftr-413	1687	59	of	of	ADP
ftr-413	1687	60	privilege	privilege	NOUN
ftr-413	1687	61	.	.	PUNCT
ftr-413	1687	62	”	"	PUNCT
ftr-413	1688	1	5	5	NUM
ftr-413	1688	2	.	.	PUNCT
ftr-413	1689	1	on	on	ADP
ftr-413	1689	2	the	the	DET
ftr-413	1689	3	other	other	ADJ
ftr-413	1689	4	hand	hand	NOUN
ftr-413	1689	5	,	,	PUNCT
ftr-413	1689	6	a	a	DET
ftr-413	1689	7	district	district	NOUN
ftr-413	1689	8	court	court	NOUN
ftr-413	1689	9	in	in	ADP
ftr-413	1689	10	illinois	illinois	PROPN
ftr-413	1689	11	holds	hold	VERB
ftr-413	1689	12	that	that	PRON
ftr-413	1689	13	outside	outside	NOUN
ftr-413	1689	14	and	and	CCONJ
ftr-413	1689	15	in	in	ADP
ftr-413	1689	16	-	-	PUNCT
ftr-413	1689	17	house	house	NOUN
ftr-413	1689	18	counsel	counsel	NOUN
ftr-413	1689	19	memorandums	memorandum	NOUN
ftr-413	1689	20	are	be	AUX
ftr-413	1689	21	protected	protect	VERB
ftr-413	1689	22	by	by	ADP
ftr-413	1689	23	the	the	DET
ftr-413	1689	24	attorney	attorney	NOUN
ftr-413	1689	25	client	client	NOUN
ftr-413	1689	26	privilege	privilege	NOUN
ftr-413	1689	27	,	,	PUNCT
ftr-413	1689	28	and	and	CCONJ
ftr-413	1689	29	other	other	ADJ
ftr-413	1689	30	documents	document	NOUN
ftr-413	1689	31	protected	protect	VERB
ftr-413	1689	32	by	by	ADP
ftr-413	1689	33	the	the	DET
ftr-413	1689	34	work	work	NOUN
ftr-413	1689	35	product	product	NOUN
ftr-413	1689	36	doctrine	doctrine	NOUN
ftr-413	1689	37	.	.	PUNCT
ftr-413	1690	1	united	united	PROPN
ftr-413	1690	2	states	states	PROPN
ftr-413	1690	3	v.	v.	ADP
ftr-413	1690	4	bdo	bdo	PROPN
ftr-413	1690	5	seidman	seidman	PROPN
ftr-413	1690	6	,	,	PUNCT
ftr-413	1690	7	llp	llp	PROPN
ftr-413	1690	8	,	,	PUNCT
ftr-413	1690	9	94	94	NUM
ftr-413	1690	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1690	11	2004	2004	NUM
ftr-413	1690	12	-	-	SYM
ftr-413	1690	13	5066	5066	NUM
ftr-413	1690	14	,	,	PUNCT
ftr-413	1690	15	2004	2004	NUM
ftr-413	1690	16	-	-	SYM
ftr-413	1690	17	2	2	NUM
ftr-413	1690	18	u.s.t.c	u.s.t.c	PROPN
ftr-413	1690	19	.	.	PROPN
ftr-413	1691	1	¶	¶	PROPN
ftr-413	1691	2	50,288	50,288	NUM
ftr-413	1691	3	(	(	PUNCT
ftr-413	1691	4	n.d	n.d	PROPN
ftr-413	1691	5	.	.	PROPN
ftr-413	1691	6	ill	ill	PROPN
ftr-413	1691	7	.	.	PUNCT
ftr-413	1692	1	6/28/04	6/28/04	NUM
ftr-413	1692	2	)	)	PUNCT
ftr-413	1692	3	.	.	PUNCT
ftr-413	1693	1	judge	judge	PROPN
ftr-413	1693	2	holderman	holderman	PROPN
ftr-413	1693	3	rules	rule	VERB
ftr-413	1693	4	that	that	SCONJ
ftr-413	1693	5	bdo	bdo	NOUN
ftr-413	1693	6	seidman	seidman	NOUN
ftr-413	1693	7	is	be	AUX
ftr-413	1693	8	entitled	entitle	VERB
ftr-413	1693	9	to	to	PART
ftr-413	1693	10	claim	claim	VERB
ftr-413	1693	11	privilege	privilege	NOUN
ftr-413	1693	12	on	on	ADP
ftr-413	1693	13	110	110	NUM
ftr-413	1693	14	documents	document	NOUN
ftr-413	1693	15	(	(	PUNCT
ftr-413	1693	16	other	other	ADJ
ftr-413	1693	17	than	than	ADP
ftr-413	1693	18	six	six	NUM
ftr-413	1693	19	2005	2005	NUM
ftr-413	1693	20	]	]	PUNCT
ftr-413	1693	21	recent	recent	ADJ
ftr-413	1693	22	developments	development	NOUN
ftr-413	1693	23	in	in	ADP
ftr-413	1693	24	federal	federal	ADJ
ftr-413	1693	25	income	income	NOUN
ftr-413	1693	26	taxation	taxation	NOUN
ftr-413	1693	27	121	121	NUM
ftr-413	1693	28	documents	document	NOUN
ftr-413	1693	29	ordered	order	VERB
ftr-413	1693	30	to	to	PART
ftr-413	1693	31	be	be	AUX
ftr-413	1693	32	produced	produce	VERB
ftr-413	1693	33	in	in	ADP
ftr-413	1693	34	redacted	redact	VERB
ftr-413	1693	35	form	form	NOUN
ftr-413	1693	36	)	)	PUNCT
ftr-413	1693	37	prepared	prepare	VERB
ftr-413	1693	38	by	by	ADP
ftr-413	1693	39	the	the	DET
ftr-413	1693	40	three	three	NUM
ftr-413	1693	41	outside	outside	ADJ
ftr-413	1693	42	law	law	NOUN
ftr-413	1693	43	firms	firm	NOUN
ftr-413	1693	44	and	and	CCONJ
ftr-413	1693	45	in	in	ADP
ftr-413	1693	46	-	-	PUNCT
ftr-413	1693	47	house	house	NOUN
ftr-413	1693	48	counsel	counsel	NOUN
ftr-413	1693	49	because	because	SCONJ
ftr-413	1693	50	(	(	PUNCT
ftr-413	1693	51	1	1	X
ftr-413	1693	52	)	)	PUNCT
ftr-413	1693	53	the	the	DET
ftr-413	1693	54	outside	outside	ADJ
ftr-413	1693	55	firms	firm	NOUN
ftr-413	1693	56	were	be	AUX
ftr-413	1693	57	not	not	PART
ftr-413	1693	58	“	"	PUNCT
ftr-413	1693	59	co	co	NOUN
ftr-413	1693	60	-	-	NOUN
ftr-413	1693	61	promoters	promoter	NOUN
ftr-413	1693	62	”	"	PUNCT
ftr-413	1693	63	of	of	ADP
ftr-413	1693	64	tax	tax	NOUN
ftr-413	1693	65	shelters	shelter	NOUN
ftr-413	1693	66	because	because	SCONJ
ftr-413	1693	67	the	the	DET
ftr-413	1693	68	government	government	NOUN
ftr-413	1693	69	failed	fail	VERB
ftr-413	1693	70	to	to	PART
ftr-413	1693	71	submit	submit	VERB
ftr-413	1693	72	proof	proof	NOUN
ftr-413	1693	73	other	other	ADJ
ftr-413	1693	74	than	than	ADP
ftr-413	1693	75	the	the	DET
ftr-413	1693	76	allegations	allegation	NOUN
ftr-413	1693	77	in	in	ADP
ftr-413	1693	78	a	a	DET
ftr-413	1693	79	civil	civil	ADJ
ftr-413	1693	80	complaint	complaint	NOUN
ftr-413	1693	81	denney	denney	PROPN
ftr-413	1693	82	v.	v.	ADP
ftr-413	1693	83	jenkens	jenkens	PROPN
ftr-413	1693	84	&	&	CCONJ
ftr-413	1693	85	gilchrist	gilchrist	PROPN
ftr-413	1693	86	,	,	PUNCT
ftr-413	1693	87	340	340	NUM
ftr-413	1693	88	f.	f.	PROPN
ftr-413	1693	89	supp	supp	PROPN
ftr-413	1693	90	.	.	PUNCT
ftr-413	1694	1	2d	2d	NOUN
ftr-413	1694	2	338	338	NUM
ftr-413	1694	3	(	(	PUNCT
ftr-413	1694	4	s.d	s.d	PROPN
ftr-413	1694	5	.	.	PROPN
ftr-413	1694	6	n.y	n.y	PROPN
ftr-413	1694	7	.	.	PROPN
ftr-413	1694	8	4/30/04	4/30/04	NUM
ftr-413	1694	9	)	)	PUNCT
ftr-413	1694	10	(	(	PUNCT
ftr-413	1694	11	ruling	rule	VERB
ftr-413	1694	12	on	on	ADP
ftr-413	1694	13	defendants	defendant	NOUN
ftr-413	1694	14	’	'	PUNCT
ftr-413	1694	15	motions	motion	NOUN
ftr-413	1694	16	to	to	PART
ftr-413	1694	17	compel	compel	VERB
ftr-413	1694	18	arbitration	arbitration	NOUN
ftr-413	1694	19	)	)	PUNCT
ftr-413	1694	20	,	,	PUNCT
ftr-413	1694	21	and	and	CCONJ
ftr-413	1694	22	communications	communication	NOUN
ftr-413	1694	23	with	with	ADP
ftr-413	1694	24	in	in	ADP
ftr-413	1694	25	-	-	PUNCT
ftr-413	1694	26	house	house	NOUN
ftr-413	1694	27	counsel	counsel	NOUN
ftr-413	1694	28	are	be	AUX
ftr-413	1694	29	protected	protect	VERB
ftr-413	1694	30	to	to	ADP
ftr-413	1694	31	the	the	DET
ftr-413	1694	32	same	same	ADJ
ftr-413	1694	33	extent	extent	NOUN
ftr-413	1694	34	as	as	ADP
ftr-413	1694	35	communications	communication	NOUN
ftr-413	1694	36	with	with	ADP
ftr-413	1694	37	outside	outside	ADJ
ftr-413	1694	38	law	law	NOUN
ftr-413	1694	39	firms	firm	NOUN
ftr-413	1694	40	;	;	PUNCT
ftr-413	1694	41	(	(	PUNCT
ftr-413	1694	42	2	2	X
ftr-413	1694	43	)	)	PUNCT
ftr-413	1694	44	the	the	DET
ftr-413	1694	45	work	work	NOUN
ftr-413	1694	46	product	product	NOUN
ftr-413	1694	47	doctrine	doctrine	NOUN
ftr-413	1694	48	covers	cover	VERB
ftr-413	1694	49	six	six	NUM
ftr-413	1694	50	documents	document	NOUN
ftr-413	1694	51	created	create	VERB
ftr-413	1694	52	in	in	ADP
ftr-413	1694	53	anticipation	anticipation	NOUN
ftr-413	1694	54	of	of	ADP
ftr-413	1694	55	litigation	litigation	NOUN
ftr-413	1694	56	;	;	PUNCT
ftr-413	1694	57	and	and	CCONJ
ftr-413	1694	58	(	(	PUNCT
ftr-413	1694	59	3	3	X
ftr-413	1694	60	)	)	PUNCT
ftr-413	1694	61	the	the	DET
ftr-413	1694	62	crime	crime	NOUN
ftr-413	1694	63	-	-	PUNCT
ftr-413	1694	64	fraud	fraud	NOUN
ftr-413	1694	65	exception	exception	NOUN
ftr-413	1694	66	does	do	AUX
ftr-413	1694	67	not	not	PART
ftr-413	1694	68	apply	apply	VERB
ftr-413	1694	69	“	"	PUNCT
ftr-413	1694	70	particularly	particularly	ADV
ftr-413	1694	71	in	in	ADP
ftr-413	1694	72	light	light	NOUN
ftr-413	1694	73	of	of	ADP
ftr-413	1694	74	the	the	DET
ftr-413	1694	75	uncertain	uncertain	ADJ
ftr-413	1694	76	and	and	CCONJ
ftr-413	1694	77	complex	complex	ADJ
ftr-413	1694	78	nature	nature	NOUN
ftr-413	1694	79	of	of	ADP
ftr-413	1694	80	the	the	DET
ftr-413	1694	81	internal	internal	PROPN
ftr-413	1694	82	revenue	revenue	NOUN
ftr-413	1694	83	code	code	NOUN
ftr-413	1694	84	and	and	CCONJ
ftr-413	1694	85	the	the	DET
ftr-413	1694	86	regulations	regulation	NOUN
ftr-413	1694	87	thereunder	thereunder	NOUN
ftr-413	1694	88	.	.	PUNCT
ftr-413	1694	89	”	"	PUNCT
ftr-413	1695	1	6	6	NUM
ftr-413	1695	2	.	.	X
ftr-413	1695	3	jenkens	jenkens	PROPN
ftr-413	1695	4	&	&	CCONJ
ftr-413	1695	5	gilchrist	gilchrist	PROPN
ftr-413	1695	6	joins	join	VERB
ftr-413	1695	7	the	the	DET
ftr-413	1695	8	parade	parade	NOUN
ftr-413	1695	9	of	of	ADP
ftr-413	1695	10	losing	lose	VERB
ftr-413	1695	11	tax	tax	NOUN
ftr-413	1695	12	firms	firm	NOUN
ftr-413	1695	13	.	.	PUNCT
ftr-413	1696	1	united	united	PROPN
ftr-413	1696	2	states	states	PROPN
ftr-413	1696	3	v.	v.	PROPN
ftr-413	1696	4	jenkens	jenkens	PROPN
ftr-413	1696	5	&	&	CCONJ
ftr-413	1696	6	gilchrest	gilchrest	PROPN
ftr-413	1696	7	p.c	p.c	PROPN
ftr-413	1696	8	.	.	PROPN
ftr-413	1696	9	,	,	PUNCT
ftr-413	1696	10	93	93	NUM
ftr-413	1696	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1696	12	2004	2004	NUM
ftr-413	1696	13	-	-	SYM
ftr-413	1696	14	2074	2074	NUM
ftr-413	1696	15	,	,	PUNCT
ftr-413	1696	16	2004	2004	NUM
ftr-413	1696	17	-	-	SYM
ftr-413	1696	18	1	1	NUM
ftr-413	1696	19	u.s.t.c	u.s.t.c	PROPN
ftr-413	1696	20	.	.	PROPN
ftr-413	1697	1	¶	¶	PROPN
ftr-413	1697	2	50,154	50,154	NUM
ftr-413	1697	3	(	(	PUNCT
ftr-413	1697	4	n.d	n.d	PROPN
ftr-413	1697	5	.	.	PROPN
ftr-413	1697	6	ill	ill	PROPN
ftr-413	1697	7	.	.	PUNCT
ftr-413	1697	8	4/20/04	4/20/04	NUM
ftr-413	1697	9	)	)	PUNCT
ftr-413	1697	10	.	.	PUNCT
ftr-413	1698	1	senior	senior	ADJ
ftr-413	1698	2	judge	judge	NOUN
ftr-413	1698	3	moran	moran	PROPN
ftr-413	1698	4	denied	deny	VERB
ftr-413	1698	5	the	the	DET
ftr-413	1698	6	law	law	NOUN
ftr-413	1698	7	firm	firm	NOUN
ftr-413	1698	8	’s	’s	PART
ftr-413	1698	9	motion	motion	NOUN
ftr-413	1698	10	to	to	PART
ftr-413	1698	11	dismiss	dismiss	VERB
ftr-413	1698	12	and	and	CCONJ
ftr-413	1698	13	quash	quash	VERB
ftr-413	1698	14	a	a	DET
ftr-413	1698	15	government	government	NOUN
ftr-413	1698	16	motion	motion	NOUN
ftr-413	1698	17	to	to	PART
ftr-413	1698	18	compel	compel	VERB
ftr-413	1698	19	disclosure	disclosure	NOUN
ftr-413	1698	20	of	of	ADP
ftr-413	1698	21	the	the	DET
ftr-413	1698	22	identities	identity	NOUN
ftr-413	1698	23	of	of	ADP
ftr-413	1698	24	hundreds	hundred	NOUN
ftr-413	1698	25	of	of	ADP
ftr-413	1698	26	clients	client	NOUN
ftr-413	1698	27	who	who	PRON
ftr-413	1698	28	engaged	engage	VERB
ftr-413	1698	29	in	in	ADP
ftr-413	1698	30	tax	tax	NOUN
ftr-413	1698	31	shelter	shelter	NOUN
ftr-413	1698	32	strategies	strategy	NOUN
ftr-413	1698	33	based	base	VERB
ftr-413	1698	34	upon	upon	SCONJ
ftr-413	1698	35	judge	judge	PROPN
ftr-413	1698	36	kennelly	kennelly	PROPN
ftr-413	1698	37	’s	’s	PART
ftr-413	1698	38	sidley	sidley	PROPN
ftr-413	1698	39	austin	austin	PROPN
ftr-413	1698	40	opinion	opinion	PROPN
ftr-413	1698	41	and	and	CCONJ
ftr-413	1698	42	judge	judge	PROPN
ftr-413	1698	43	sanders	sanders	PROPN
ftr-413	1698	44	’	'	PUNCT
ftr-413	1698	45	kmpg	kmpg	PROPN
ftr-413	1698	46	opinion	opinion	NOUN
ftr-413	1698	47	.	.	PUNCT
ftr-413	1699	1	a.	a.	PROPN
ftr-413	1699	2	united	united	PROPN
ftr-413	1699	3	states	states	PROPN
ftr-413	1699	4	v.	v.	PROPN
ftr-413	1699	5	jenkens	jenkens	PROPN
ftr-413	1699	6	&	&	CCONJ
ftr-413	1699	7	gilchrest	gilchrest	PROPN
ftr-413	1699	8	p.c	p.c	PROPN
ftr-413	1699	9	.	.	PROPN
ftr-413	1699	10	,	,	PUNCT
ftr-413	1699	11	93	93	NUM
ftr-413	1699	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1699	13	2004	2004	NUM
ftr-413	1699	14	-	-	SYM
ftr-413	1699	15	2288	2288	NUM
ftr-413	1699	16	,	,	PUNCT
ftr-413	1699	17	2004	2004	NUM
ftr-413	1699	18	-	-	SYM
ftr-413	1699	19	1	1	NUM
ftr-413	1699	20	u.s.t.c	u.s.t.c	PROPN
ftr-413	1699	21	.	.	PROPN
ftr-413	1700	1	¶	¶	PROPN
ftr-413	1700	2	50,244	50,244	NUM
ftr-413	1700	3	(	(	PUNCT
ftr-413	1700	4	n.d	n.d	PROPN
ftr-413	1700	5	.	.	PROPN
ftr-413	1700	6	ill	ill	PROPN
ftr-413	1700	7	.	.	PUNCT
ftr-413	1701	1	5/13/04	5/13/04	NUM
ftr-413	1701	2	)	)	PUNCT
ftr-413	1701	3	.	.	PUNCT
ftr-413	1702	1	senior	senior	ADJ
ftr-413	1702	2	judge	judge	NOUN
ftr-413	1702	3	moran	moran	PROPN
ftr-413	1702	4	provided	provide	VERB
ftr-413	1702	5	a	a	DET
ftr-413	1702	6	schedule	schedule	NOUN
ftr-413	1702	7	for	for	ADP
ftr-413	1702	8	the	the	DET
ftr-413	1702	9	production	production	NOUN
ftr-413	1702	10	of	of	ADP
ftr-413	1702	11	identities	identity	NOUN
ftr-413	1702	12	and	and	CCONJ
ftr-413	1702	13	documents	document	NOUN
ftr-413	1702	14	.	.	PUNCT
ftr-413	1703	1	clients	client	NOUN
ftr-413	1703	2	wishing	wish	VERB
ftr-413	1703	3	to	to	PART
ftr-413	1703	4	assert	assert	VERB
ftr-413	1703	5	privilege	privilege	NOUN
ftr-413	1703	6	claims	claim	NOUN
ftr-413	1703	7	have	have	VERB
ftr-413	1703	8	21	21	NUM
ftr-413	1703	9	days	day	NOUN
ftr-413	1703	10	to	to	PART
ftr-413	1703	11	do	do	VERB
ftr-413	1703	12	so	so	ADV
ftr-413	1703	13	,	,	PUNCT
ftr-413	1703	14	but	but	CCONJ
ftr-413	1703	15	are	be	AUX
ftr-413	1703	16	warned	warn	VERB
ftr-413	1703	17	about	about	ADP
ftr-413	1703	18	sanctions	sanction	NOUN
ftr-413	1703	19	for	for	ADP
ftr-413	1703	20	frivolous	frivolous	ADJ
ftr-413	1703	21	claims	claim	NOUN
ftr-413	1703	22	.	.	PUNCT
ftr-413	1703	23	!	!	PUNCT
ftr-413	1704	1	jenkens	jenkens	PROPN
ftr-413	1704	2	&	&	CCONJ
ftr-413	1704	3	gilchrist	gilchrist	PROPN
ftr-413	1704	4	turned	turn	VERB
ftr-413	1704	5	over	over	ADP
ftr-413	1704	6	the	the	DET
ftr-413	1704	7	list	list	NOUN
ftr-413	1704	8	of	of	ADP
ftr-413	1704	9	names	name	NOUN
ftr-413	1704	10	on	on	ADP
ftr-413	1704	11	5/17/04	5/17/04	NUM
ftr-413	1704	12	.	.	PUNCT
ftr-413	1704	13	2004	2004	NUM
ftr-413	1704	14	tnt	tnt	PROPN
ftr-413	1704	15	97	97	NUM
ftr-413	1704	16	-	-	SYM
ftr-413	1704	17	1	1	NUM
ftr-413	1704	18	.	.	PUNCT
ftr-413	1705	1	ix	ix	VERB
ftr-413	1705	2	.	.	PUNCT
ftr-413	1706	1	exempt	exempt	ADJ
ftr-413	1706	2	organizations	organization	NOUN
ftr-413	1706	3	and	and	CCONJ
ftr-413	1706	4	charitable	charitable	ADJ
ftr-413	1706	5	giving	give	VERB
ftr-413	1706	6	a.	a.	NOUN
ftr-413	1706	7	exempt	exempt	ADJ
ftr-413	1706	8	organizations	organization	NOUN
ftr-413	1706	9	1	1	NUM
ftr-413	1706	10	.	.	PUNCT
ftr-413	1707	1	joint	joint	ADJ
ftr-413	1707	2	ventures	venture	NOUN
ftr-413	1707	3	between	between	ADP
ftr-413	1707	4	an	an	DET
ftr-413	1707	5	exempt	exempt	ADJ
ftr-413	1707	6	organization	organization	NOUN
ftr-413	1707	7	and	and	CCONJ
ftr-413	1707	8	a	a	DET
ftr-413	1707	9	forprofit	forprofit	NOUN
ftr-413	1707	10	organization	organization	NOUN
ftr-413	1707	11	.	.	PUNCT
ftr-413	1708	1	rev	rev	PROPN
ftr-413	1708	2	.	.	PROPN
ftr-413	1709	1	rul	rul	PROPN
ftr-413	1709	2	.	.	PUNCT
ftr-413	1709	3	2004	2004	NUM
ftr-413	1709	4	-	-	SYM
ftr-413	1709	5	51	51	NUM
ftr-413	1709	6	,	,	PUNCT
ftr-413	1709	7	2004	2004	NUM
ftr-413	1709	8	-	-	SYM
ftr-413	1709	9	22	22	NUM
ftr-413	1709	10	i.r.b	i.r.b	NOUN
ftr-413	1709	11	.	.	PUNCT
ftr-413	1710	1	974	974	NUM
ftr-413	1710	2	(	(	PUNCT
ftr-413	1710	3	5/7/04	5/7/04	NUM
ftr-413	1710	4	)	)	PUNCT
ftr-413	1710	5	.	.	PUNCT
ftr-413	1711	1	to	to	PART
ftr-413	1711	2	expand	expand	VERB
ftr-413	1711	3	its	its	PRON
ftr-413	1711	4	teacher	teacher	NOUN
ftr-413	1711	5	training	training	NOUN
ftr-413	1711	6	seminars	seminar	NOUN
ftr-413	1711	7	,	,	PUNCT
ftr-413	1711	8	a	a	DET
ftr-413	1711	9	university	university	NOUN
ftr-413	1711	10	enters	enter	VERB
ftr-413	1711	11	into	into	ADP
ftr-413	1711	12	ownership	ownership	NOUN
ftr-413	1711	13	of	of	ADP
ftr-413	1711	14	an	an	DET
ftr-413	1711	15	llc	llc	NOUN
ftr-413	1711	16	with	with	ADP
ftr-413	1711	17	a	a	DET
ftr-413	1711	18	for	for	ADP
ftr-413	1711	19	-	-	PUNCT
ftr-413	1711	20	profit	profit	NOUN
ftr-413	1711	21	company	company	NOUN
ftr-413	1711	22	to	to	PART
ftr-413	1711	23	conduct	conduct	VERB
ftr-413	1711	24	interactive	interactive	ADJ
ftr-413	1711	25	video	video	NOUN
ftr-413	1711	26	training	training	NOUN
ftr-413	1711	27	programs	program	NOUN
ftr-413	1711	28	.	.	PUNCT
ftr-413	1712	1	each	each	PRON
ftr-413	1712	2	of	of	ADP
ftr-413	1712	3	the	the	DET
ftr-413	1712	4	partners	partner	NOUN
ftr-413	1712	5	has	have	VERB
ftr-413	1712	6	a	a	DET
ftr-413	1712	7	50	50	NUM
ftr-413	1712	8	percent	percent	NOUN
ftr-413	1712	9	ownership	ownership	NOUN
ftr-413	1712	10	interest	interest	NOUN
ftr-413	1712	11	and	and	CCONJ
ftr-413	1712	12	equal	equal	ADJ
ftr-413	1712	13	representation	representation	NOUN
ftr-413	1712	14	on	on	ADP
ftr-413	1712	15	the	the	DET
ftr-413	1712	16	governing	govern	VERB
ftr-413	1712	17	board	board	NOUN
ftr-413	1712	18	of	of	ADP
ftr-413	1712	19	the	the	DET
ftr-413	1712	20	llc	llc	PROPN
ftr-413	1712	21	.	.	PUNCT
ftr-413	1713	1	the	the	DET
ftr-413	1713	2	ruling	ruling	NOUN
ftr-413	1713	3	holds	hold	VERB
ftr-413	1713	4	that	that	SCONJ
ftr-413	1713	5	an	an	DET
ftr-413	1713	6	ancillary	ancillary	ADJ
ftr-413	1713	7	activity	activity	NOUN
ftr-413	1713	8	–	–	PUNCT
ftr-413	1713	9	the	the	DET
ftr-413	1713	10	university	university	NOUN
ftr-413	1713	11	’s	’s	PART
ftr-413	1713	12	participation	participation	NOUN
ftr-413	1713	13	in	in	ADP
ftr-413	1713	14	the	the	DET
ftr-413	1713	15	llc	llc	NOUN
ftr-413	1713	16	is	be	AUX
ftr-413	1713	17	an	an	DET
ftr-413	1713	18	insubstantial	insubstantial	ADJ
ftr-413	1713	19	part	part	NOUN
ftr-413	1713	20	of	of	ADP
ftr-413	1713	21	its	its	PRON
ftr-413	1713	22	activities	activity	NOUN
ftr-413	1713	23	–	–	PUNCT
ftr-413	1713	24	conducted	conduct	VERB
ftr-413	1713	25	by	by	ADP
ftr-413	1713	26	a	a	DET
ftr-413	1713	27	partnership	partnership	NOUN
ftr-413	1713	28	with	with	ADP
ftr-413	1713	29	a	a	DET
ftr-413	1713	30	for	for	ADP
ftr-413	1713	31	-	-	PUNCT
ftr-413	1713	32	profit	profit	NOUN
ftr-413	1713	33	organization	organization	NOUN
ftr-413	1713	34	is	be	AUX
ftr-413	1713	35	attributable	attributable	ADJ
ftr-413	1713	36	to	to	ADP
ftr-413	1713	37	the	the	DET
ftr-413	1713	38	exempt	exempt	ADJ
ftr-413	1713	39	organization	organization	NOUN
ftr-413	1713	40	.	.	PUNCT
ftr-413	1714	1	in	in	ADP
ftr-413	1714	2	the	the	DET
ftr-413	1714	3	facts	fact	NOUN
ftr-413	1714	4	given	give	VERB
ftr-413	1714	5	,	,	PUNCT
ftr-413	1714	6	the	the	DET
ftr-413	1714	7	trade	trade	NOUN
ftr-413	1714	8	or	or	CCONJ
ftr-413	1714	9	business	business	NOUN
ftr-413	1714	10	was	be	AUX
ftr-413	1714	11	substantially	substantially	ADV
ftr-413	1714	12	related	relate	VERB
ftr-413	1714	13	to	to	ADP
ftr-413	1714	14	the	the	DET
ftr-413	1714	15	charity	charity	NOUN
ftr-413	1714	16	’s	’s	PART
ftr-413	1714	17	exempt	exempt	ADJ
ftr-413	1714	18	purposes	purpose	NOUN
ftr-413	1714	19	.	.	PUNCT
ftr-413	1715	1	122	122	NUM
ftr-413	1715	2	florida	florida	PROPN
ftr-413	1715	3	tax	tax	NOUN
ftr-413	1715	4	review	review	NOUN
ftr-413	1716	1	[	[	X
ftr-413	1716	2	vol.7	vol.7	NOUN
ftr-413	1716	3	:	:	PUNCT
ftr-413	1716	4	si	si	PROPN
ftr-413	1716	5	b.	b.	PROPN
ftr-413	1716	6	charitable	charitable	ADJ
ftr-413	1716	7	giving	give	VERB
ftr-413	1716	8	1	1	NUM
ftr-413	1716	9	.	.	PUNCT
ftr-413	1717	1	addis	addis	PROPN
ftr-413	1717	2	v.	v.	PROPN
ftr-413	1717	3	commissioner	commissioner	PROPN
ftr-413	1717	4	,	,	PUNCT
ftr-413	1717	5	374	374	NUM
ftr-413	1717	6	f.3d	f.3d	NUM
ftr-413	1717	7	881	881	NUM
ftr-413	1717	8	,	,	PUNCT
ftr-413	1717	9	94	94	NUM
ftr-413	1717	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1717	11	20045134	20045134	NUM
ftr-413	1717	12	,	,	PUNCT
ftr-413	1717	13	2004	2004	NUM
ftr-413	1717	14	-	-	SYM
ftr-413	1717	15	2	2	NUM
ftr-413	1717	16	u.s.t.c	u.s.t.c	PROPN
ftr-413	1717	17	.	.	PROPN
ftr-413	1717	18	¶	¶	PROPN
ftr-413	1717	19	50,291	50,291	NUM
ftr-413	1717	20	(	(	PUNCT
ftr-413	1717	21	9th	9th	ADJ
ftr-413	1717	22	cir	cir	NOUN
ftr-413	1717	23	.	.	PUNCT
ftr-413	1718	1	7/8/04	7/8/04	NUM
ftr-413	1718	2	)	)	PUNCT
ftr-413	1718	3	.	.	PUNCT
ftr-413	1719	1	judge	judge	PROPN
ftr-413	1719	2	noonan	noonan	PROPN
ftr-413	1719	3	held	hold	VERB
ftr-413	1719	4	that	that	SCONJ
ftr-413	1719	5	the	the	DET
ftr-413	1719	6	substantiation	substantiation	NOUN
ftr-413	1719	7	rule	rule	NOUN
ftr-413	1719	8	of	of	ADP
ftr-413	1719	9	§	§	PROPN
ftr-413	1719	10	170(f)(8	170(f)(8	NUM
ftr-413	1719	11	)	)	PUNCT
ftr-413	1719	12	bars	bar	VERB
ftr-413	1719	13	deduction	deduction	NOUN
ftr-413	1719	14	of	of	ADP
ftr-413	1719	15	contribution	contribution	NOUN
ftr-413	1719	16	of	of	ADP
ftr-413	1719	17	amounts	amount	NOUN
ftr-413	1719	18	donated	donate	VERB
ftr-413	1719	19	in	in	ADP
ftr-413	1719	20	1997	1997	NUM
ftr-413	1719	21	and	and	CCONJ
ftr-413	1719	22	1998	1998	NUM
ftr-413	1719	23	to	to	ADP
ftr-413	1719	24	the	the	DET
ftr-413	1719	25	national	national	PROPN
ftr-413	1719	26	heritage	heritage	PROPN
ftr-413	1719	27	foundation	foundation	PROPN
ftr-413	1719	28	to	to	PART
ftr-413	1719	29	pay	pay	VERB
ftr-413	1719	30	premiums	premium	NOUN
ftr-413	1719	31	on	on	ADP
ftr-413	1719	32	charitable	charitable	ADJ
ftr-413	1719	33	split	split	ADJ
ftr-413	1719	34	-	-	PUNCT
ftr-413	1719	35	dollar	dollar	NOUN
ftr-413	1719	36	life	life	NOUN
ftr-413	1719	37	insurance	insurance	NOUN
ftr-413	1719	38	.	.	PUNCT
ftr-413	1720	1	the	the	DET
ftr-413	1720	2	nhf	nhf	NOUN
ftr-413	1720	3	gave	give	VERB
ftr-413	1720	4	taxpayers	taxpayer	NOUN
ftr-413	1720	5	receipts	receipt	NOUN
ftr-413	1720	6	that	that	PRON
ftr-413	1720	7	stated	state	VERB
ftr-413	1720	8	they	they	PRON
ftr-413	1720	9	received	receive	VERB
ftr-413	1720	10	no	no	DET
ftr-413	1720	11	consideration	consideration	NOUN
ftr-413	1720	12	.	.	PUNCT
ftr-413	1721	1	under	under	ADP
ftr-413	1721	2	the	the	DET
ftr-413	1721	3	arrangement	arrangement	NOUN
ftr-413	1721	4	,	,	PUNCT
ftr-413	1721	5	the	the	DET
ftr-413	1721	6	nhf	nhf	NOUN
ftr-413	1721	7	was	be	AUX
ftr-413	1721	8	to	to	PART
ftr-413	1721	9	pay	pay	VERB
ftr-413	1721	10	$	$	SYM
ftr-413	1721	11	36,000	36,000	NUM
ftr-413	1721	12	per	per	ADP
ftr-413	1721	13	year	year	NOUN
ftr-413	1721	14	for	for	ADP
ftr-413	1721	15	twelve	twelve	NUM
ftr-413	1721	16	years	year	NOUN
ftr-413	1721	17	(	(	PUNCT
ftr-413	1721	18	90	90	NUM
ftr-413	1721	19	percent	percent	NOUN
ftr-413	1721	20	of	of	ADP
ftr-413	1721	21	the	the	DET
ftr-413	1721	22	$	$	SYM
ftr-413	1721	23	40,000	40,000	NUM
ftr-413	1721	24	annual	annual	ADJ
ftr-413	1721	25	premium	premium	NOUN
ftr-413	1721	26	)	)	PUNCT
ftr-413	1721	27	in	in	ADP
ftr-413	1721	28	return	return	NOUN
ftr-413	1721	29	for	for	ADP
ftr-413	1721	30	56	56	NUM
ftr-413	1721	31	percent	percent	NOUN
ftr-413	1721	32	of	of	ADP
ftr-413	1721	33	the	the	DET
ftr-413	1721	34	initial	initial	ADJ
ftr-413	1721	35	death	death	NOUN
ftr-413	1721	36	benefit	benefit	NOUN
ftr-413	1721	37	;	;	PUNCT
ftr-413	1721	38	the	the	DET
ftr-413	1721	39	addis	addis	PROPN
ftr-413	1721	40	trust	trust	PROPN
ftr-413	1721	41	was	be	AUX
ftr-413	1721	42	to	to	PART
ftr-413	1721	43	pay	pay	VERB
ftr-413	1721	44	$	$	SYM
ftr-413	1721	45	4,000	4,000	NUM
ftr-413	1721	46	per	per	ADP
ftr-413	1721	47	year	year	NOUN
ftr-413	1721	48	in	in	ADP
ftr-413	1721	49	return	return	NOUN
ftr-413	1721	50	for	for	ADP
ftr-413	1721	51	44	44	NUM
ftr-413	1721	52	percent	percent	NOUN
ftr-413	1721	53	of	of	ADP
ftr-413	1721	54	the	the	DET
ftr-413	1721	55	initial	initial	ADJ
ftr-413	1721	56	death	death	NOUN
ftr-413	1721	57	benefit	benefit	NOUN
ftr-413	1721	58	plus	plus	CCONJ
ftr-413	1721	59	projected	project	VERB
ftr-413	1721	60	increases	increase	NOUN
ftr-413	1721	61	in	in	ADP
ftr-413	1721	62	the	the	DET
ftr-413	1721	63	death	death	NOUN
ftr-413	1721	64	benefit	benefit	NOUN
ftr-413	1721	65	.	.	PUNCT
ftr-413	1722	1	of	of	ADP
ftr-413	1722	2	course	course	NOUN
ftr-413	1722	3	,	,	PUNCT
ftr-413	1722	4	the	the	DET
ftr-413	1722	5	reason	reason	NOUN
ftr-413	1722	6	nhf	nhf	VERB
ftr-413	1722	7	entered	enter	VERB
ftr-413	1722	8	into	into	ADP
ftr-413	1722	9	this	this	DET
ftr-413	1722	10	arrangement	arrangement	NOUN
ftr-413	1722	11	is	be	AUX
ftr-413	1722	12	the	the	DET
ftr-413	1722	13	taxpayers	taxpayer	NOUN
ftr-413	1722	14	contributed	contribute	VERB
ftr-413	1722	15	$	$	SYM
ftr-413	1722	16	36,000	36,000	NUM
ftr-413	1722	17	per	per	ADP
ftr-413	1722	18	year	year	NOUN
ftr-413	1722	19	to	to	ADP
ftr-413	1722	20	it	it	PRON
ftr-413	1722	21	.	.	PUNCT
ftr-413	1722	22	!	!	PUNCT
ftr-413	1723	1	in	in	ADP
ftr-413	1723	2	1999	1999	NUM
ftr-413	1723	3	,	,	PUNCT
ftr-413	1723	4	§	§	PROPN
ftr-413	1723	5	170(f)(10	170(f)(10	NUM
ftr-413	1723	6	)	)	PUNCT
ftr-413	1723	7	was	be	AUX
ftr-413	1723	8	added	add	VERB
ftr-413	1723	9	to	to	ADP
ftr-413	1723	10	the	the	DET
ftr-413	1723	11	code	code	NOUN
ftr-413	1723	12	to	to	ADP
ftr-413	1723	13	disallow	disallow	VERB
ftr-413	1723	14	deductions	deduction	NOUN
ftr-413	1723	15	for	for	ADP
ftr-413	1723	16	funds	fund	NOUN
ftr-413	1723	17	transferred	transfer	VERB
ftr-413	1723	18	to	to	ADP
ftr-413	1723	19	charities	charity	NOUN
ftr-413	1723	20	that	that	PRON
ftr-413	1723	21	are	be	AUX
ftr-413	1723	22	used	use	VERB
ftr-413	1723	23	to	to	PART
ftr-413	1723	24	pay	pay	VERB
ftr-413	1723	25	premiums	premium	NOUN
ftr-413	1723	26	on	on	ADP
ftr-413	1723	27	life	life	NOUN
ftr-413	1723	28	insurance	insurance	NOUN
ftr-413	1723	29	with	with	ADP
ftr-413	1723	30	respect	respect	NOUN
ftr-413	1723	31	to	to	ADP
ftr-413	1723	32	the	the	DET
ftr-413	1723	33	transferor	transferor	NOUN
ftr-413	1723	34	,	,	PUNCT
ftr-413	1723	35	and	and	CCONJ
ftr-413	1723	36	levies	levy	VERB
ftr-413	1723	37	a	a	DET
ftr-413	1723	38	100	100	NUM
ftr-413	1723	39	percent	percent	NOUN
ftr-413	1723	40	excise	excise	NOUN
ftr-413	1723	41	tax	tax	NOUN
ftr-413	1723	42	on	on	ADP
ftr-413	1723	43	the	the	DET
ftr-413	1723	44	premium	premium	NOUN
ftr-413	1723	45	payments	payment	NOUN
ftr-413	1723	46	to	to	ADP
ftr-413	1723	47	boot	boot	NOUN
ftr-413	1723	48	.	.	PUNCT
ftr-413	1724	1	2	2	X
ftr-413	1724	2	.	.	X
ftr-413	1724	3	section	section	NOUN
ftr-413	1724	4	882	882	NUM
ftr-413	1724	5	of	of	ADP
ftr-413	1724	6	the	the	DET
ftr-413	1724	7	american	american	ADJ
ftr-413	1724	8	jobs	jobs	PROPN
ftr-413	1724	9	creation	creation	PROPN
ftr-413	1724	10	act	act	NOUN
ftr-413	1724	11	of	of	ADP
ftr-413	1724	12	2004	2004	NUM
ftr-413	1724	13	amends	amend	NOUN
ftr-413	1724	14	§	§	PROPN
ftr-413	1724	15	§	§	PROPN
ftr-413	1724	16	170(e)(1	170(e)(1	NUM
ftr-413	1724	17	)	)	PUNCT
ftr-413	1724	18	and	and	CCONJ
ftr-413	1724	19	6050l	6050l	NUM
ftr-413	1724	20	to	to	PART
ftr-413	1724	21	restrict	restrict	VERB
ftr-413	1724	22	the	the	DET
ftr-413	1724	23	amount	amount	NOUN
ftr-413	1724	24	of	of	ADP
ftr-413	1724	25	deductions	deduction	NOUN
ftr-413	1724	26	from	from	ADP
ftr-413	1724	27	the	the	DET
ftr-413	1724	28	contribution	contribution	NOUN
ftr-413	1724	29	of	of	ADP
ftr-413	1724	30	intellectual	intellectual	ADJ
ftr-413	1724	31	property	property	NOUN
ftr-413	1724	32	to	to	ADP
ftr-413	1724	33	the	the	DET
ftr-413	1724	34	basis	basis	NOUN
ftr-413	1724	35	of	of	ADP
ftr-413	1724	36	the	the	DET
ftr-413	1724	37	contributed	contribute	VERB
ftr-413	1724	38	property	property	NOUN
ftr-413	1724	39	.	.	PUNCT
ftr-413	1725	1	this	this	DET
ftr-413	1725	2	amount	amount	NOUN
ftr-413	1725	3	may	may	AUX
ftr-413	1725	4	be	be	AUX
ftr-413	1725	5	increased	increase	VERB
ftr-413	1725	6	to	to	ADP
ftr-413	1725	7	the	the	DET
ftr-413	1725	8	extent	extent	NOUN
ftr-413	1725	9	that	that	SCONJ
ftr-413	1725	10	“	"	PUNCT
ftr-413	1725	11	qualified	qualified	ADJ
ftr-413	1725	12	donee	donee	NOUN
ftr-413	1725	13	income	income	NOUN
ftr-413	1725	14	”	"	PUNCT
ftr-413	1725	15	over	over	ADP
ftr-413	1725	16	the	the	DET
ftr-413	1725	17	following	follow	VERB
ftr-413	1725	18	years	year	NOUN
ftr-413	1725	19	exceeds	exceed	VERB
ftr-413	1725	20	the	the	DET
ftr-413	1725	21	basis	basis	NOUN
ftr-413	1725	22	.	.	PUNCT
ftr-413	1726	1	3	3	X
ftr-413	1726	2	.	.	X
ftr-413	1726	3	section	section	NOUN
ftr-413	1726	4	883	883	NUM
ftr-413	1726	5	of	of	ADP
ftr-413	1726	6	the	the	DET
ftr-413	1726	7	american	american	ADJ
ftr-413	1726	8	jobs	jobs	PROPN
ftr-413	1726	9	creation	creation	PROPN
ftr-413	1726	10	act	act	NOUN
ftr-413	1726	11	of	of	ADP
ftr-413	1726	12	2004	2004	NUM
ftr-413	1726	13	amends	amend	NOUN
ftr-413	1726	14	§	§	PROPN
ftr-413	1726	15	170(f	170(f	PROPN
ftr-413	1726	16	)	)	PUNCT
ftr-413	1726	17	by	by	ADP
ftr-413	1726	18	adding	add	VERB
ftr-413	1726	19	new	new	ADJ
ftr-413	1726	20	paragraph	paragraph	NOUN
ftr-413	1726	21	11	11	NUM
ftr-413	1726	22	that	that	PRON
ftr-413	1726	23	codifies	codify	VERB
ftr-413	1726	24	reporting	reporting	NOUN
ftr-413	1726	25	requirements	requirement	NOUN
ftr-413	1726	26	for	for	ADP
ftr-413	1726	27	contributions	contribution	NOUN
ftr-413	1726	28	of	of	ADP
ftr-413	1726	29	property	property	NOUN
ftr-413	1726	30	valued	value	VERB
ftr-413	1726	31	at	at	ADP
ftr-413	1726	32	more	more	ADJ
ftr-413	1726	33	than	than	ADP
ftr-413	1726	34	$	$	SYM
ftr-413	1726	35	5,000	5,000	NUM
ftr-413	1726	36	and	and	CCONJ
ftr-413	1726	37	includes	include	VERB
ftr-413	1726	38	contributors	contributor	NOUN
ftr-413	1726	39	that	that	PRON
ftr-413	1726	40	are	be	AUX
ftr-413	1726	41	c	c	NOUN
ftr-413	1726	42	corporations	corporation	NOUN
ftr-413	1726	43	in	in	ADP
ftr-413	1726	44	these	these	DET
ftr-413	1726	45	reporting	reporting	NOUN
ftr-413	1726	46	requirements	requirement	NOUN
ftr-413	1726	47	.	.	PUNCT
ftr-413	1727	1	4	4	X
ftr-413	1727	2	.	.	X
ftr-413	1727	3	does	do	AUX
ftr-413	1727	4	new	new	ADJ
ftr-413	1727	5	§	§	PROPN
ftr-413	1727	6	170(f)(12	170(f)(12	NUM
ftr-413	1727	7	)	)	PUNCT
ftr-413	1727	8	close	close	VERB
ftr-413	1727	9	the	the	DET
ftr-413	1727	10	door	door	NOUN
ftr-413	1727	11	to	to	PART
ftr-413	1727	12	inflated	inflated	ADJ
ftr-413	1727	13	deductions	deduction	NOUN
ftr-413	1727	14	for	for	ADP
ftr-413	1727	15	motor	motor	NOUN
ftr-413	1727	16	vehicle	vehicle	NOUN
ftr-413	1727	17	contributions	contribution	NOUN
ftr-413	1727	18	?	?	PUNCT
ftr-413	1728	1	or	or	CCONJ
ftr-413	1728	2	,	,	PUNCT
ftr-413	1728	3	is	be	AUX
ftr-413	1728	4	the	the	DET
ftr-413	1728	5	door	door	NOUN
ftr-413	1728	6	left	leave	VERB
ftr-413	1728	7	open	open	ADJ
ftr-413	1728	8	wide	wide	ADJ
ftr-413	1728	9	enough	enough	ADV
ftr-413	1728	10	to	to	PART
ftr-413	1728	11	drive	drive	VERB
ftr-413	1728	12	a	a	DET
ftr-413	1728	13	truck	truck	NOUN
ftr-413	1728	14	[	[	X
ftr-413	1728	15	or	or	CCONJ
ftr-413	1728	16	other	other	ADJ
ftr-413	1728	17	vehicle	vehicle	NOUN
ftr-413	1728	18	]	]	PUNCT
ftr-413	1728	19	through	through	ADP
ftr-413	1728	20	it	it	PRON
ftr-413	1728	21	?	?	PUNCT
ftr-413	1729	1	section	section	NOUN
ftr-413	1729	2	884	884	NUM
ftr-413	1729	3	of	of	ADP
ftr-413	1729	4	the	the	DET
ftr-413	1729	5	american	american	ADJ
ftr-413	1729	6	jobs	jobs	PROPN
ftr-413	1729	7	creation	creation	PROPN
ftr-413	1729	8	act	act	NOUN
ftr-413	1729	9	of	of	ADP
ftr-413	1729	10	2004	2004	NUM
ftr-413	1729	11	amends	amend	NOUN
ftr-413	1729	12	§	§	PROPN
ftr-413	1729	13	170(f	170(f	PROPN
ftr-413	1729	14	)	)	PUNCT
ftr-413	1729	15	by	by	ADP
ftr-413	1729	16	adding	add	VERB
ftr-413	1729	17	new	new	ADJ
ftr-413	1729	18	paragraph	paragraph	NOUN
ftr-413	1729	19	12	12	NUM
ftr-413	1729	20	that	that	PRON
ftr-413	1729	21	requires	requires	AUX
ftr-413	1729	22	written	write	VERB
ftr-413	1729	23	acknowledgment	acknowledgment	NOUN
ftr-413	1729	24	of	of	ADP
ftr-413	1729	25	contributions	contribution	NOUN
ftr-413	1729	26	of	of	ADP
ftr-413	1729	27	motor	motor	NOUN
ftr-413	1729	28	vehicles	vehicle	NOUN
ftr-413	1729	29	,	,	PUNCT
ftr-413	1729	30	boats	boat	NOUN
ftr-413	1729	31	and	and	CCONJ
ftr-413	1729	32	airplanes	airplane	NOUN
ftr-413	1729	33	that	that	PRON
ftr-413	1729	34	includes	include	VERB
ftr-413	1729	35	the	the	DET
ftr-413	1729	36	amount	amount	NOUN
ftr-413	1729	37	of	of	ADP
ftr-413	1729	38	the	the	DET
ftr-413	1729	39	gross	gross	ADJ
ftr-413	1729	40	proceeds	proceed	NOUN
ftr-413	1729	41	from	from	ADP
ftr-413	1729	42	any	any	DET
ftr-413	1729	43	arm	arm	NOUN
ftr-413	1729	44	’s	’s	PART
ftr-413	1729	45	length	length	NOUN
ftr-413	1729	46	sale	sale	NOUN
ftr-413	1729	47	and	and	CCONJ
ftr-413	1729	48	a	a	DET
ftr-413	1729	49	statement	statement	NOUN
ftr-413	1729	50	that	that	SCONJ
ftr-413	1729	51	the	the	DET
ftr-413	1729	52	deduction	deduction	NOUN
ftr-413	1729	53	may	may	AUX
ftr-413	1729	54	not	not	PART
ftr-413	1729	55	exceed	exceed	VERB
ftr-413	1729	56	such	such	ADJ
ftr-413	1729	57	amount	amount	NOUN
ftr-413	1729	58	.	.	PUNCT
ftr-413	1730	1	new	new	ADJ
ftr-413	1730	2	§	§	PROPN
ftr-413	1730	3	6720	6720	NUM
ftr-413	1730	4	provides	provide	VERB
ftr-413	1730	5	for	for	ADP
ftr-413	1730	6	penalties	penalty	NOUN
ftr-413	1730	7	for	for	ADP
ftr-413	1730	8	furnishing	furnish	VERB
ftr-413	1730	9	fraudulent	fraudulent	ADJ
ftr-413	1730	10	acknowledgements	acknowledgement	NOUN
ftr-413	1730	11	.	.	PUNCT
ftr-413	1731	1	the	the	DET
ftr-413	1731	2	only	only	ADJ
ftr-413	1731	3	exceptions	exception	NOUN
ftr-413	1731	4	to	to	ADP
ftr-413	1731	5	the	the	DET
ftr-413	1731	6	reporting	reporting	NOUN
ftr-413	1731	7	of	of	ADP
ftr-413	1731	8	gross	gross	ADJ
ftr-413	1731	9	sale	sale	NOUN
ftr-413	1731	10	proceeds	proceed	NOUN
ftr-413	1731	11	is	be	AUX
ftr-413	1731	12	where	where	SCONJ
ftr-413	1731	13	the	the	DET
ftr-413	1731	14	charity	charity	NOUN
ftr-413	1731	15	makes	make	VERB
ftr-413	1731	16	“	"	PUNCT
ftr-413	1731	17	material	material	ADJ
ftr-413	1731	18	improvements	improvement	NOUN
ftr-413	1731	19	”	"	PUNCT
ftr-413	1731	20	to	to	ADP
ftr-413	1731	21	the	the	DET
ftr-413	1731	22	vehicle	vehicle	NOUN
ftr-413	1731	23	or	or	CCONJ
ftr-413	1731	24	where	where	SCONJ
ftr-413	1731	25	the	the	DET
ftr-413	1731	26	charity	charity	NOUN
ftr-413	1731	27	puts	put	VERB
ftr-413	1731	28	the	the	DET
ftr-413	1731	29	vehicle	vehicle	NOUN
ftr-413	1731	30	to	to	ADP
ftr-413	1731	31	“	"	PUNCT
ftr-413	1731	32	substantial	substantial	ADJ
ftr-413	1731	33	use	use	NOUN
ftr-413	1731	34	”	"	PUNCT
ftr-413	1731	35	in	in	ADP
ftr-413	1731	36	its	its	PRON
ftr-413	1731	37	own	own	ADJ
ftr-413	1731	38	endeavors	endeavor	NOUN
ftr-413	1731	39	.	.	PUNCT
ftr-413	1732	1	2005	2005	NUM
ftr-413	1732	2	]	]	PUNCT
ftr-413	1732	3	recent	recent	ADJ
ftr-413	1732	4	developments	development	NOUN
ftr-413	1732	5	in	in	ADP
ftr-413	1732	6	federal	federal	ADJ
ftr-413	1732	7	income	income	NOUN
ftr-413	1732	8	taxation	taxation	NOUN
ftr-413	1732	9	123	123	NUM
ftr-413	1732	10	x.	x.	NOUN
ftr-413	1732	11	tax	tax	NOUN
ftr-413	1732	12	procedure	procedure	NOUN
ftr-413	1732	13	a.	a.	NOUN
ftr-413	1732	14	interest	interest	NOUN
ftr-413	1732	15	,	,	PUNCT
ftr-413	1732	16	penalties	penalty	NOUN
ftr-413	1732	17	and	and	CCONJ
ftr-413	1732	18	prosecutions	prosecution	NOUN
ftr-413	1732	19	1	1	NUM
ftr-413	1732	20	.	.	PUNCT
ftr-413	1733	1	bell	bell	PROPN
ftr-413	1733	2	v.	v.	ADP
ftr-413	1733	3	united	united	PROPN
ftr-413	1733	4	states	states	PROPN
ftr-413	1733	5	,	,	PUNCT
ftr-413	1733	6	355	355	NUM
ftr-413	1733	7	f.3d	f.3d	NUM
ftr-413	1733	8	387	387	NUM
ftr-413	1733	9	,	,	PUNCT
ftr-413	1733	10	93	93	NUM
ftr-413	1733	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1733	12	2004	2004	NUM
ftr-413	1733	13	-	-	SYM
ftr-413	1733	14	369	369	NUM
ftr-413	1733	15	,	,	PUNCT
ftr-413	1733	16	2004	2004	NUM
ftr-413	1733	17	-	-	SYM
ftr-413	1733	18	1	1	NUM
ftr-413	1733	19	u.s.t.c	u.s.t.c	PROPN
ftr-413	1733	20	.	.	PROPN
ftr-413	1734	1	¶	¶	PROPN
ftr-413	1734	2	50,118	50,118	NUM
ftr-413	1734	3	(	(	PUNCT
ftr-413	1734	4	6th	6th	ADJ
ftr-413	1734	5	cir	cir	NOUN
ftr-413	1734	6	.	.	PUNCT
ftr-413	1734	7	1/7/04	1/7/04	NUM
ftr-413	1734	8	)	)	PUNCT
ftr-413	1734	9	.	.	PUNCT
ftr-413	1735	1	corporate	corporate	ADJ
ftr-413	1735	2	funds	fund	NOUN
ftr-413	1735	3	are	be	AUX
ftr-413	1735	4	not	not	PART
ftr-413	1735	5	considered	consider	VERB
ftr-413	1735	6	“	"	PUNCT
ftr-413	1735	7	encumbered	encumber	VERB
ftr-413	1735	8	”	"	PUNCT
ftr-413	1735	9	and	and	CCONJ
ftr-413	1735	10	therefore	therefore	ADV
ftr-413	1735	11	unavailable	unavailable	ADJ
ftr-413	1735	12	to	to	PART
ftr-413	1735	13	pay	pay	VERB
ftr-413	1735	14	over	over	ADP
ftr-413	1735	15	withholding	withholding	NOUN
ftr-413	1735	16	and	and	CCONJ
ftr-413	1735	17	payroll	payroll	NOUN
ftr-413	1735	18	taxes	taxis	NOUN
ftr-413	1735	19	merely	merely	ADV
ftr-413	1735	20	because	because	SCONJ
ftr-413	1735	21	a	a	DET
ftr-413	1735	22	contractual	contractual	ADJ
ftr-413	1735	23	obligation	obligation	NOUN
ftr-413	1735	24	to	to	ADP
ftr-413	1735	25	a	a	DET
ftr-413	1735	26	creditor	creditor	NOUN
ftr-413	1735	27	limits	limit	VERB
ftr-413	1735	28	the	the	DET
ftr-413	1735	29	ability	ability	NOUN
ftr-413	1735	30	of	of	ADP
ftr-413	1735	31	the	the	DET
ftr-413	1735	32	employer	employer	NOUN
ftr-413	1735	33	freely	freely	ADV
ftr-413	1735	34	to	to	PART
ftr-413	1735	35	use	use	VERB
ftr-413	1735	36	its	its	PRON
ftr-413	1735	37	assets	asset	NOUN
ftr-413	1735	38	.	.	PUNCT
ftr-413	1736	1	2	2	X
ftr-413	1736	2	.	.	X
ftr-413	1736	3	welcome	welcome	ADJ
ftr-413	1736	4	to	to	ADP
ftr-413	1736	5	debtor	debtor	NOUN
ftr-413	1736	6	’s	’s	PART
ftr-413	1736	7	prison	prison	NOUN
ftr-413	1736	8	,	,	PUNCT
ftr-413	1736	9	but	but	CCONJ
ftr-413	1736	10	you	you	PRON
ftr-413	1736	11	do	do	AUX
ftr-413	1736	12	have	have	VERB
ftr-413	1736	13	to	to	PART
ftr-413	1736	14	try	try	VERB
ftr-413	1736	15	to	to	PART
ftr-413	1736	16	get	get	VERB
ftr-413	1736	17	there	there	ADV
ftr-413	1736	18	.	.	PUNCT
ftr-413	1737	1	united	united	PROPN
ftr-413	1737	2	states	states	PROPN
ftr-413	1737	3	v.	v.	ADP
ftr-413	1737	4	schoppert	schoppert	PROPN
ftr-413	1737	5	,	,	PUNCT
ftr-413	1737	6	362	362	NUM
ftr-413	1737	7	f.3d	f.3d	NUM
ftr-413	1737	8	451	451	NUM
ftr-413	1737	9	,	,	PUNCT
ftr-413	1737	10	93	93	NUM
ftr-413	1737	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1737	12	2004	2004	NUM
ftr-413	1737	13	-	-	SYM
ftr-413	1737	14	1590	1590	NUM
ftr-413	1737	15	(	(	PUNCT
ftr-413	1737	16	8th	8th	ADJ
ftr-413	1737	17	cir	cir	NOUN
ftr-413	1737	18	.	.	PUNCT
ftr-413	1737	19	4/1/04	4/1/04	NUM
ftr-413	1737	20	)	)	PUNCT
ftr-413	1737	21	.	.	PUNCT
ftr-413	1738	1	a	a	DET
ftr-413	1738	2	willful	willful	ADJ
ftr-413	1738	3	attempt	attempt	NOUN
ftr-413	1738	4	to	to	PART
ftr-413	1738	5	evade	evade	VERB
ftr-413	1738	6	payment	payment	NOUN
ftr-413	1738	7	of	of	ADP
ftr-413	1738	8	the	the	DET
ftr-413	1738	9	tax	tax	NOUN
ftr-413	1738	10	shown	show	VERB
ftr-413	1738	11	on	on	ADP
ftr-413	1738	12	the	the	DET
ftr-413	1738	13	taxpayer	taxpayer	NOUN
ftr-413	1738	14	’s	’s	PART
ftr-413	1738	15	return	return	NOUN
ftr-413	1738	16	was	be	AUX
ftr-413	1738	17	held	hold	VERB
ftr-413	1738	18	to	to	PART
ftr-413	1738	19	constitute	constitute	VERB
ftr-413	1738	20	criminal	criminal	ADJ
ftr-413	1738	21	tax	tax	NOUN
ftr-413	1738	22	fraud	fraud	NOUN
ftr-413	1738	23	under	under	ADP
ftr-413	1738	24	§	§	PROPN
ftr-413	1738	25	7201	7201	NUM
ftr-413	1738	26	.	.	PUNCT
ftr-413	1739	1	3	3	X
ftr-413	1739	2	.	.	X
ftr-413	1739	3	more	more	ADJ
ftr-413	1739	4	tax	tax	NOUN
ftr-413	1739	5	court	court	NOUN
ftr-413	1739	6	jurisdiction	jurisdiction	NOUN
ftr-413	1739	7	over	over	ADP
ftr-413	1739	8	interest	interest	NOUN
ftr-413	1739	9	calculations	calculation	NOUN
ftr-413	1739	10	despite	despite	SCONJ
ftr-413	1739	11	§	§	PROPN
ftr-413	1739	12	§	§	PROPN
ftr-413	1739	13	6512(b)(2	6512(b)(2	NOUN
ftr-413	1739	14	)	)	PUNCT
ftr-413	1739	15	and	and	CCONJ
ftr-413	1739	16	6402	6402	NUM
ftr-413	1739	17	.	.	PUNCT
ftr-413	1740	1	estate	estate	NOUN
ftr-413	1740	2	of	of	ADP
ftr-413	1740	3	smith	smith	PROPN
ftr-413	1740	4	v.	v.	PROPN
ftr-413	1740	5	commissioner	commissioner	PROPN
ftr-413	1740	6	,	,	PUNCT
ftr-413	1740	7	123	123	NUM
ftr-413	1740	8	t.c	t.c	PROPN
ftr-413	1740	9	.	.	PUNCT
ftr-413	1741	1	no	no	INTJ
ftr-413	1741	2	.	.	NOUN
ftr-413	1741	3	15	15	NUM
ftr-413	1741	4	(	(	PUNCT
ftr-413	1741	5	7/13/04	7/13/04	NUM
ftr-413	1741	6	)	)	PUNCT
ftr-413	1741	7	.	.	PUNCT
ftr-413	1742	1	after	after	SCONJ
ftr-413	1742	2	the	the	DET
ftr-413	1742	3	tax	tax	NOUN
ftr-413	1742	4	court	court	NOUN
ftr-413	1742	5	had	have	AUX
ftr-413	1742	6	determined	determine	VERB
ftr-413	1742	7	the	the	DET
ftr-413	1742	8	amount	amount	NOUN
ftr-413	1742	9	by	by	ADP
ftr-413	1742	10	which	which	PRON
ftr-413	1742	11	the	the	DET
ftr-413	1742	12	taxpayer	taxpayer	NOUN
ftr-413	1742	13	had	have	AUX
ftr-413	1742	14	“	"	PUNCT
ftr-413	1742	15	overpaid	overpay	VERB
ftr-413	1742	16	”	"	PUNCT
ftr-413	1742	17	estate	estate	NOUN
ftr-413	1742	18	tax	tax	NOUN
ftr-413	1742	19	,	,	PUNCT
ftr-413	1742	20	in	in	ADP
ftr-413	1742	21	making	make	VERB
ftr-413	1742	22	the	the	DET
ftr-413	1742	23	refund	refund	NOUN
ftr-413	1742	24	the	the	DET
ftr-413	1742	25	commissioner	commissioner	NOUN
ftr-413	1742	26	offset	offset	NOUN
ftr-413	1742	27	asserted	assert	VERB
ftr-413	1742	28	assessed	assessed	ADJ
ftr-413	1742	29	but	but	CCONJ
ftr-413	1742	30	unpaid	unpaid	ADJ
ftr-413	1742	31	underpayment	underpayment	ADJ
ftr-413	1742	32	interest	interest	NOUN
ftr-413	1742	33	.	.	PUNCT
ftr-413	1743	1	the	the	DET
ftr-413	1743	2	majority	majority	NOUN
ftr-413	1743	3	,	,	PUNCT
ftr-413	1743	4	in	in	ADP
ftr-413	1743	5	a	a	DET
ftr-413	1743	6	reviewed	review	VERB
ftr-413	1743	7	opinion	opinion	NOUN
ftr-413	1743	8	by	by	ADP
ftr-413	1743	9	judge	judge	PROPN
ftr-413	1743	10	ruwe	ruwe	PROPN
ftr-413	1743	11	,	,	PUNCT
ftr-413	1743	12	held	hold	VERB
ftr-413	1743	13	that	that	SCONJ
ftr-413	1743	14	for	for	ADP
ftr-413	1743	15	purposes	purpose	NOUN
ftr-413	1743	16	of	of	ADP
ftr-413	1743	17	determining	determine	VERB
ftr-413	1743	18	an	an	DET
ftr-413	1743	19	overpayment	overpayment	NOUN
ftr-413	1743	20	of	of	ADP
ftr-413	1743	21	tax	tax	NOUN
ftr-413	1743	22	pursuant	pursuant	NOUN
ftr-413	1743	23	to	to	ADP
ftr-413	1743	24	§	§	PROPN
ftr-413	1743	25	6512(b	6512(b	PROPN
ftr-413	1743	26	)	)	PUNCT
ftr-413	1743	27	,	,	PUNCT
ftr-413	1743	28	the	the	DET
ftr-413	1743	29	proper	proper	ADJ
ftr-413	1743	30	tax	tax	NOUN
ftr-413	1743	31	includes	include	VERB
ftr-413	1743	32	underpayment	underpayment	ADJ
ftr-413	1743	33	interest	interest	NOUN
ftr-413	1743	34	and	and	CCONJ
ftr-413	1743	35	that	that	SCONJ
ftr-413	1743	36	the	the	DET
ftr-413	1743	37	amount	amount	NOUN
ftr-413	1743	38	of	of	ADP
ftr-413	1743	39	an	an	DET
ftr-413	1743	40	overpayment	overpayment	NOUN
ftr-413	1743	41	is	be	AUX
ftr-413	1743	42	the	the	DET
ftr-413	1743	43	amount	amount	NOUN
ftr-413	1743	44	by	by	ADP
ftr-413	1743	45	which	which	PRON
ftr-413	1743	46	payments	payment	NOUN
ftr-413	1743	47	exceed	exceed	VERB
ftr-413	1743	48	the	the	DET
ftr-413	1743	49	tax	tax	NOUN
ftr-413	1743	50	,	,	PUNCT
ftr-413	1743	51	including	include	VERB
ftr-413	1743	52	any	any	DET
ftr-413	1743	53	underpayment	underpayment	ADJ
ftr-413	1743	54	interest	interest	NOUN
ftr-413	1743	55	.	.	PUNCT
ftr-413	1744	1	as	as	ADP
ftr-413	1744	2	a	a	DET
ftr-413	1744	3	matter	matter	NOUN
ftr-413	1744	4	of	of	ADP
ftr-413	1744	5	law	law	NOUN
ftr-413	1744	6	,	,	PUNCT
ftr-413	1744	7	the	the	DET
ftr-413	1744	8	tax	tax	NOUN
ftr-413	1744	9	court	court	NOUN
ftr-413	1744	10	’s	’s	PART
ftr-413	1744	11	prior	prior	ADJ
ftr-413	1744	12	decision	decision	NOUN
ftr-413	1744	13	that	that	SCONJ
ftr-413	1744	14	the	the	DET
ftr-413	1744	15	estate	estate	NOUN
ftr-413	1744	16	overpaid	overpay	VERB
ftr-413	1744	17	its	its	PRON
ftr-413	1744	18	estate	estate	NOUN
ftr-413	1744	19	tax	tax	NOUN
ftr-413	1744	20	by	by	ADP
ftr-413	1744	21	$	$	SYM
ftr-413	1744	22	238,847.24	238,847.24	NUM
ftr-413	1744	23	took	take	VERB
ftr-413	1744	24	into	into	ADP
ftr-413	1744	25	account	account	NOUN
ftr-413	1744	26	underpayment	underpayment	ADJ
ftr-413	1744	27	interest	interest	NOUN
ftr-413	1744	28	as	as	ADP
ftr-413	1744	29	part	part	NOUN
ftr-413	1744	30	of	of	ADP
ftr-413	1744	31	the	the	DET
ftr-413	1744	32	calculation	calculation	NOUN
ftr-413	1744	33	in	in	ADP
ftr-413	1744	34	arriving	arrive	VERB
ftr-413	1744	35	at	at	ADP
ftr-413	1744	36	the	the	DET
ftr-413	1744	37	amount	amount	NOUN
ftr-413	1744	38	of	of	ADP
ftr-413	1744	39	an	an	DET
ftr-413	1744	40	overpayment	overpayment	NOUN
ftr-413	1744	41	.	.	PUNCT
ftr-413	1745	1	accordingly	accordingly	ADV
ftr-413	1745	2	,	,	PUNCT
ftr-413	1745	3	the	the	DET
ftr-413	1745	4	tax	tax	NOUN
ftr-413	1745	5	court	court	NOUN
ftr-413	1745	6	had	have	VERB
ftr-413	1745	7	jurisdiction	jurisdiction	NOUN
ftr-413	1745	8	over	over	ADP
ftr-413	1745	9	the	the	DET
ftr-413	1745	10	taxpayer	taxpayer	NOUN
ftr-413	1745	11	’s	’s	PART
ftr-413	1745	12	motion	motion	NOUN
ftr-413	1745	13	to	to	PART
ftr-413	1745	14	enforce	enforce	VERB
ftr-413	1745	15	its	its	PRON
ftr-413	1745	16	order	order	NOUN
ftr-413	1745	17	that	that	SCONJ
ftr-413	1745	18	the	the	DET
ftr-413	1745	19	irs	irs	PROPN
ftr-413	1745	20	refund	refund	VERB
ftr-413	1745	21	$	$	SYM
ftr-413	1745	22	238,847.24	238,847.24	NUM
ftr-413	1745	23	.	.	PUNCT
ftr-413	1746	1	section	section	NOUN
ftr-413	1746	2	6512(b)(2	6512(b)(2	NOUN
ftr-413	1746	3	)	)	PUNCT
ftr-413	1746	4	does	do	AUX
ftr-413	1746	5	not	not	PART
ftr-413	1746	6	apply	apply	VERB
ftr-413	1746	7	to	to	ADP
ftr-413	1746	8	bar	bar	NOUN
ftr-413	1746	9	tax	tax	NOUN
ftr-413	1746	10	court	court	NOUN
ftr-413	1746	11	jurisdiction	jurisdiction	NOUN
ftr-413	1746	12	over	over	ADP
ftr-413	1746	13	interest	interest	NOUN
ftr-413	1746	14	determinations	determination	NOUN
ftr-413	1746	15	where	where	SCONJ
ftr-413	1746	16	a	a	DET
ftr-413	1746	17	final	final	ADJ
ftr-413	1746	18	decision	decision	NOUN
ftr-413	1746	19	in	in	ADP
ftr-413	1746	20	the	the	DET
ftr-413	1746	21	same	same	ADJ
ftr-413	1746	22	case	case	NOUN
ftr-413	1746	23	precludes	preclude	VERB
ftr-413	1746	24	the	the	DET
ftr-413	1746	25	existence	existence	NOUN
ftr-413	1746	26	of	of	ADP
ftr-413	1746	27	the	the	DET
ftr-413	1746	28	interest	interest	NOUN
ftr-413	1746	29	liabilities	liability	NOUN
ftr-413	1746	30	to	to	PART
ftr-413	1746	31	which	which	PRON
ftr-413	1746	32	the	the	DET
ftr-413	1746	33	commissioner	commissioner	NOUN
ftr-413	1746	34	attempts	attempt	VERB
ftr-413	1746	35	to	to	PART
ftr-413	1746	36	apply	apply	VERB
ftr-413	1746	37	the	the	DET
ftr-413	1746	38	overpayment	overpayment	NOUN
ftr-413	1746	39	.	.	PUNCT
ftr-413	1747	1	there	there	PRON
ftr-413	1747	2	were	be	VERB
ftr-413	1747	3	a	a	DET
ftr-413	1747	4	number	number	NOUN
ftr-413	1747	5	of	of	ADP
ftr-413	1747	6	overlapping	overlap	VERB
ftr-413	1747	7	concurrences	concurrence	NOUN
ftr-413	1747	8	and	and	CCONJ
ftr-413	1747	9	five	five	NUM
ftr-413	1747	10	dissents	dissent	NOUN
ftr-413	1747	11	.	.	PUNCT
ftr-413	1748	1	the	the	DET
ftr-413	1748	2	dissents	dissent	NOUN
ftr-413	1748	3	were	be	AUX
ftr-413	1748	4	based	base	VERB
ftr-413	1748	5	on	on	ADP
ftr-413	1748	6	the	the	DET
ftr-413	1748	7	proposition	proposition	NOUN
ftr-413	1748	8	that	that	SCONJ
ftr-413	1748	9	the	the	DET
ftr-413	1748	10	majority	majority	NOUN
ftr-413	1748	11	’s	’s	PART
ftr-413	1748	12	holding	holding	NOUN
ftr-413	1748	13	exceeded	exceed	VERB
ftr-413	1748	14	the	the	DET
ftr-413	1748	15	tax	tax	NOUN
ftr-413	1748	16	court	court	NOUN
ftr-413	1748	17	’s	’s	PART
ftr-413	1748	18	statutory	statutory	ADJ
ftr-413	1748	19	jurisdiction	jurisdiction	NOUN
ftr-413	1748	20	because	because	SCONJ
ftr-413	1748	21	the	the	DET
ftr-413	1748	22	tax	tax	NOUN
ftr-413	1748	23	court	court	NOUN
ftr-413	1748	24	’s	’s	PART
ftr-413	1748	25	prior	prior	ADJ
ftr-413	1748	26	order	order	NOUN
ftr-413	1748	27	had	have	AUX
ftr-413	1748	28	merely	merely	ADV
ftr-413	1748	29	approved	approve	VERB
ftr-413	1748	30	rule	rule	NOUN
ftr-413	1748	31	155	155	NUM
ftr-413	1748	32	computations	computation	NOUN
ftr-413	1748	33	that	that	PRON
ftr-413	1748	34	,	,	PUNCT
ftr-413	1748	35	as	as	SCONJ
ftr-413	1748	36	is	be	AUX
ftr-413	1748	37	customary	customary	ADJ
ftr-413	1748	38	,	,	PUNCT
ftr-413	1748	39	did	do	AUX
ftr-413	1748	40	not	not	PART
ftr-413	1748	41	include	include	VERB
ftr-413	1748	42	underpayment	underpayment	ADJ
ftr-413	1748	43	interest	interest	NOUN
ftr-413	1748	44	owed	owe	VERB
ftr-413	1748	45	.	.	PUNCT
ftr-413	1749	1	b.	b.	PROPN
ftr-413	1749	2	discovery	discovery	PROPN
ftr-413	1749	3	:	:	PUNCT
ftr-413	1749	4	summonses	summons	NOUN
ftr-413	1749	5	and	and	CCONJ
ftr-413	1749	6	foia	foia	PROPN
ftr-413	1749	7	1	1	NUM
ftr-413	1749	8	.	.	PUNCT
ftr-413	1750	1	hi	hi	ADJ
ftr-413	1750	2	-	-	PUNCT
ftr-413	1750	3	ho	ho	ADJ
ftr-413	1750	4	,	,	PUNCT
ftr-413	1750	5	hi	hi	ADJ
ftr-413	1750	6	-	-	PUNCT
ftr-413	1750	7	ho	ho	ADJ
ftr-413	1750	8	,	,	PUNCT
ftr-413	1750	9	it	it	PRON
ftr-413	1750	10	’s	’	VERB
ftr-413	1750	11	off	off	ADP
ftr-413	1750	12	to	to	PART
ftr-413	1750	13	redact	redact	VERB
ftr-413	1750	14	we	we	PRON
ftr-413	1750	15	go	go	VERB
ftr-413	1750	16	.	.	PUNCT
ftr-413	1751	1	united	united	PROPN
ftr-413	1751	2	we	we	PRON
ftr-413	1751	3	stand	stand	VERB
ftr-413	1751	4	america	america	PROPN
ftr-413	1751	5	,	,	PUNCT
ftr-413	1751	6	inc	inc	PROPN
ftr-413	1751	7	.	.	PROPN
ftr-413	1752	1	v.	v.	PROPN
ftr-413	1752	2	irs	irs	PROPN
ftr-413	1752	3	,	,	PUNCT
ftr-413	1752	4	359	359	NUM
ftr-413	1752	5	f.3d	f.3d	NUM
ftr-413	1752	6	595	595	NUM
ftr-413	1752	7	,	,	PUNCT
ftr-413	1752	8	93	93	NUM
ftr-413	1752	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1752	10	2004	2004	NUM
ftr-413	1752	11	-	-	SYM
ftr-413	1752	12	1236	1236	NUM
ftr-413	1752	13	,	,	PUNCT
ftr-413	1752	14	2004	2004	NUM
ftr-413	1752	15	-	-	SYM
ftr-413	1752	16	1	1	NUM
ftr-413	1752	17	u.s.t.c	u.s.t.c	PROPN
ftr-413	1752	18	.	.	PROPN
ftr-413	1753	1	¶	¶	PROPN
ftr-413	1753	2	50,190	50,190	NUM
ftr-413	1753	3	(	(	PUNCT
ftr-413	1753	4	d.c	d.c	PROPN
ftr-413	1753	5	.	.	PROPN
ftr-413	1753	6	cir	cir	PROPN
ftr-413	1753	7	.	.	PUNCT
ftr-413	1753	8	3/5/04	3/5/04	NUM
ftr-413	1753	9	)	)	PUNCT
ftr-413	1753	10	.	.	PUNCT
ftr-413	1754	1	united	united	PROPN
ftr-413	1754	2	we	we	PRON
ftr-413	1754	3	stand	stand	VERB
ftr-413	1754	4	america	america	PROPN
ftr-413	1754	5	sought	seek	VERB
ftr-413	1754	6	to	to	PART
ftr-413	1754	7	obtain	obtain	VERB
ftr-413	1754	8	under	under	ADP
ftr-413	1754	9	foia	foia	PROPN
ftr-413	1754	10	a	a	DET
ftr-413	1754	11	report	report	NOUN
ftr-413	1754	12	by	by	ADP
ftr-413	1754	13	the	the	DET
ftr-413	1754	14	irs	irs	PROPN
ftr-413	1754	15	to	to	ADP
ftr-413	1754	16	the	the	DET
ftr-413	1754	17	joint	joint	ADJ
ftr-413	1754	18	committee	committee	NOUN
ftr-413	1754	19	on	on	ADP
ftr-413	1754	20	taxation	taxation	NOUN
ftr-413	1754	21	,	,	PUNCT
ftr-413	1754	22	prepared	prepare	VERB
ftr-413	1754	23	pursuant	pursuant	ADV
ftr-413	1754	24	to	to	ADP
ftr-413	1754	25	the	the	DET
ftr-413	1754	26	committee	committee	NOUN
ftr-413	1754	27	’s	’s	PART
ftr-413	1754	28	request	request	NOUN
ftr-413	1754	29	,	,	PUNCT
ftr-413	1754	30	dealing	deal	VERB
ftr-413	1754	31	with	with	ADP
ftr-413	1754	32	an	an	DET
ftr-413	1754	33	investigation	investigation	NOUN
ftr-413	1754	34	by	by	ADP
ftr-413	1754	35	the	the	DET
ftr-413	1754	36	joint	joint	ADJ
ftr-413	1754	37	124	124	NUM
ftr-413	1754	38	florida	florida	PROPN
ftr-413	1754	39	tax	tax	NOUN
ftr-413	1754	40	review	review	NOUN
ftr-413	1755	1	[	[	X
ftr-413	1755	2	vol.7	vol.7	NOUN
ftr-413	1755	3	:	:	PUNCT
ftr-413	1755	4	si	si	PROPN
ftr-413	1755	5	committee	committee	NOUN
ftr-413	1755	6	of	of	ADP
ftr-413	1755	7	“	"	PUNCT
ftr-413	1755	8	whether	whether	SCONJ
ftr-413	1755	9	the	the	DET
ftr-413	1755	10	irs	irs	PROPN
ftr-413	1755	11	’s	’s	PART
ftr-413	1755	12	selection	selection	NOUN
ftr-413	1755	13	of	of	ADP
ftr-413	1755	14	tax	tax	NOUN
ftr-413	1755	15	-	-	PUNCT
ftr-413	1755	16	exempt	exempt	ADJ
ftr-413	1755	17	organizations	organization	NOUN
ftr-413	1755	18	.	.	PUNCT
ftr-413	1755	19	.	.	PUNCT
ftr-413	1755	20	.	.	PUNCT
ftr-413	1756	1	for	for	ADP
ftr-413	1756	2	audit	audit	NOUN
ftr-413	1756	3	has	have	AUX
ftr-413	1756	4	been	be	AUX
ftr-413	1756	5	politically	politically	ADV
ftr-413	1756	6	motivated	motivated	ADJ
ftr-413	1756	7	.	.	PUNCT
ftr-413	1756	8	.	.	PUNCT
ftr-413	1756	9	.	.	PUNCT
ftr-413	1756	10	.	.	PUNCT
ftr-413	1756	11	”	"	PUNCT
ftr-413	1757	1	the	the	DET
ftr-413	1757	2	court	court	NOUN
ftr-413	1757	3	of	of	ADP
ftr-413	1757	4	appeals	appeals	PROPN
ftr-413	1757	5	(	(	PUNCT
ftr-413	1757	6	judge	judge	NOUN
ftr-413	1757	7	tatel	tatel	NOUN
ftr-413	1757	8	:	:	PUNCT
ftr-413	1757	9	one	one	NUM
ftr-413	1757	10	dissent	dissent	NOUN
ftr-413	1757	11	)	)	PUNCT
ftr-413	1757	12	held	hold	VERB
ftr-413	1757	13	that	that	SCONJ
ftr-413	1757	14	the	the	DET
ftr-413	1757	15	report	report	NOUN
ftr-413	1757	16	was	be	AUX
ftr-413	1757	17	not	not	PART
ftr-413	1757	18	subject	subject	ADJ
ftr-413	1757	19	to	to	ADP
ftr-413	1757	20	the	the	DET
ftr-413	1757	21	foia	foia	PROPN
ftr-413	1757	22	exception	exception	NOUN
ftr-413	1757	23	for	for	ADP
ftr-413	1757	24	congressional	congressional	ADJ
ftr-413	1757	25	documents	document	NOUN
ftr-413	1757	26	in	in	ADP
ftr-413	1757	27	toto	toto	NOUN
ftr-413	1757	28	and	and	CCONJ
ftr-413	1757	29	was	be	AUX
ftr-413	1757	30	partially	partially	ADV
ftr-413	1757	31	discoverable	discoverable	ADJ
ftr-413	1757	32	under	under	ADP
ftr-413	1757	33	foia	foia	PROPN
ftr-413	1757	34	.	.	PUNCT
ftr-413	1758	1	however	however	ADV
ftr-413	1758	2	,	,	PUNCT
ftr-413	1758	3	the	the	DET
ftr-413	1758	4	exception	exception	NOUN
ftr-413	1758	5	for	for	ADP
ftr-413	1758	6	congressional	congressional	ADJ
ftr-413	1758	7	documents	document	NOUN
ftr-413	1758	8	applied	apply	VERB
ftr-413	1758	9	to	to	ADP
ftr-413	1758	10	the	the	DET
ftr-413	1758	11	joint	joint	ADJ
ftr-413	1758	12	committee	committee	NOUN
ftr-413	1758	13	’s	’s	PART
ftr-413	1758	14	request	request	NOUN
ftr-413	1758	15	and	and	CCONJ
ftr-413	1758	16	any	any	DET
ftr-413	1758	17	portions	portion	NOUN
ftr-413	1758	18	of	of	ADP
ftr-413	1758	19	the	the	DET
ftr-413	1758	20	irs	irs	PROPN
ftr-413	1758	21	report	report	NOUN
ftr-413	1758	22	that	that	SCONJ
ftr-413	1758	23	“	"	PUNCT
ftr-413	1758	24	would	would	AUX
ftr-413	1758	25	effectively	effectively	ADV
ftr-413	1758	26	disclose	disclose	VERB
ftr-413	1758	27	the	the	DET
ftr-413	1758	28	request	request	NOUN
ftr-413	1758	29	.	.	PUNCT
ftr-413	1758	30	”	"	PUNCT
ftr-413	1759	1	the	the	DET
ftr-413	1759	2	case	case	NOUN
ftr-413	1759	3	was	be	AUX
ftr-413	1759	4	remanded	remand	VERB
ftr-413	1759	5	for	for	ADP
ftr-413	1759	6	a	a	DET
ftr-413	1759	7	determination	determination	NOUN
ftr-413	1759	8	of	of	ADP
ftr-413	1759	9	whether	whether	SCONJ
ftr-413	1759	10	the	the	DET
ftr-413	1759	11	report	report	NOUN
ftr-413	1759	12	could	could	AUX
ftr-413	1759	13	be	be	AUX
ftr-413	1759	14	redacted	redact	VERB
ftr-413	1759	15	sufficiently	sufficiently	ADV
ftr-413	1759	16	to	to	PART
ftr-413	1759	17	protect	protect	VERB
ftr-413	1759	18	the	the	DET
ftr-413	1759	19	confidentiality	confidentiality	NOUN
ftr-413	1759	20	of	of	ADP
ftr-413	1759	21	the	the	DET
ftr-413	1759	22	joint	joint	ADJ
ftr-413	1759	23	committee	committee	NOUN
ftr-413	1759	24	’s	’s	PART
ftr-413	1759	25	request	request	NOUN
ftr-413	1759	26	.	.	PUNCT
ftr-413	1760	1	2	2	X
ftr-413	1760	2	.	.	X
ftr-413	1760	3	a	a	DET
ftr-413	1760	4	“	"	PUNCT
ftr-413	1760	5	serious	serious	ADJ
ftr-413	1760	6	”	"	PUNCT
ftr-413	1760	7	violation	violation	NOUN
ftr-413	1760	8	of	of	ADP
ftr-413	1760	9	procedural	procedural	ADJ
ftr-413	1760	10	rules	rule	NOUN
ftr-413	1760	11	by	by	ADP
ftr-413	1760	12	the	the	DET
ftr-413	1760	13	irs	irs	PROPN
ftr-413	1760	14	did	do	AUX
ftr-413	1760	15	n’t	not	PART
ftr-413	1760	16	invalidate	invalidate	VERB
ftr-413	1760	17	the	the	DET
ftr-413	1760	18	summons	summon	NOUN
ftr-413	1760	19	.	.	PUNCT
ftr-413	1761	1	robert	robert	PROPN
ftr-413	1761	2	v.	v.	PROPN
ftr-413	1761	3	united	united	PROPN
ftr-413	1761	4	states	states	PROPN
ftr-413	1761	5	,	,	PUNCT
ftr-413	1761	6	364	364	NUM
ftr-413	1761	7	f.3d	f.3d	NUM
ftr-413	1761	8	988	988	NUM
ftr-413	1761	9	,	,	PUNCT
ftr-413	1761	10	93	93	NUM
ftr-413	1761	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1761	12	2004	2004	NUM
ftr-413	1761	13	-	-	SYM
ftr-413	1761	14	2770	2770	NUM
ftr-413	1761	15	,	,	PUNCT
ftr-413	1761	16	2004	2004	NUM
ftr-413	1761	17	-	-	SYM
ftr-413	1761	18	1	1	NUM
ftr-413	1761	19	u.s.t.c	u.s.t.c	PROPN
ftr-413	1761	20	.	.	PROPN
ftr-413	1761	21	¶	¶	PROPN
ftr-413	1761	22	50,233	50,233	NUM
ftr-413	1761	23	(	(	PUNCT
ftr-413	1761	24	8th	8th	ADJ
ftr-413	1761	25	cir	cir	NOUN
ftr-413	1761	26	.	.	PUNCT
ftr-413	1761	27	4/29/04	4/29/04	NUM
ftr-413	1761	28	)	)	PUNCT
ftr-413	1761	29	.	.	PUNCT
ftr-413	1762	1	the	the	DET
ftr-413	1762	2	court	court	NOUN
ftr-413	1762	3	of	of	ADP
ftr-413	1762	4	appeals	appeals	PROPN
ftr-413	1762	5	(	(	PUNCT
ftr-413	1762	6	judge	judge	NOUN
ftr-413	1762	7	melloy	melloy	NOUN
ftr-413	1762	8	)	)	PUNCT
ftr-413	1762	9	upheld	uphold	VERB
ftr-413	1762	10	the	the	DET
ftr-413	1762	11	enforcement	enforcement	NOUN
ftr-413	1762	12	of	of	ADP
ftr-413	1762	13	irs	irs	PROPN
ftr-413	1762	14	summonses	summons	NOUN
ftr-413	1762	15	even	even	ADV
ftr-413	1762	16	though	though	SCONJ
ftr-413	1762	17	the	the	DET
ftr-413	1762	18	issuance	issuance	NOUN
ftr-413	1762	19	followed	follow	VERB
ftr-413	1762	20	improper	improper	ADJ
ftr-413	1762	21	ex	ex	X
ftr-413	1762	22	parte	parte	NOUN
ftr-413	1762	23	communications	communication	NOUN
ftr-413	1762	24	between	between	ADP
ftr-413	1762	25	the	the	DET
ftr-413	1762	26	irs	irs	PROPN
ftr-413	1762	27	appeals	appeal	NOUN
ftr-413	1762	28	office	office	NOUN
ftr-413	1762	29	assigned	assign	VERB
ftr-413	1762	30	to	to	ADP
ftr-413	1762	31	the	the	DET
ftr-413	1762	32	case	case	NOUN
ftr-413	1762	33	and	and	CCONJ
ftr-413	1762	34	audit	audit	NOUN
ftr-413	1762	35	personnel	personnel	NOUN
ftr-413	1762	36	regarding	regard	VERB
ftr-413	1762	37	the	the	DET
ftr-413	1762	38	substance	substance	NOUN
ftr-413	1762	39	of	of	ADP
ftr-413	1762	40	the	the	DET
ftr-413	1762	41	taxpayer	taxpayer	NOUN
ftr-413	1762	42	’s	’s	PART
ftr-413	1762	43	appeal	appeal	NOUN
ftr-413	1762	44	.	.	PUNCT
ftr-413	1763	1	the	the	DET
ftr-413	1763	2	court	court	NOUN
ftr-413	1763	3	reasoned	reason	VERB
ftr-413	1763	4	that	that	SCONJ
ftr-413	1763	5	under	under	ADP
ftr-413	1763	6	the	the	DET
ftr-413	1763	7	standards	standard	NOUN
ftr-413	1763	8	of	of	ADP
ftr-413	1763	9	united	united	PROPN
ftr-413	1763	10	states	states	PROPN
ftr-413	1763	11	v.	v.	ADP
ftr-413	1763	12	powell	powell	PROPN
ftr-413	1763	13	,	,	PUNCT
ftr-413	1763	14	379	379	NUM
ftr-413	1763	15	u.s	u.s	PROPN
ftr-413	1763	16	.	.	PROPN
ftr-413	1763	17	48	48	NUM
ftr-413	1763	18	(	(	PUNCT
ftr-413	1763	19	1964	1964	NUM
ftr-413	1763	20	)	)	PUNCT
ftr-413	1763	21	,	,	PUNCT
ftr-413	1763	22	as	as	ADV
ftr-413	1763	23	long	long	ADV
ftr-413	1763	24	as	as	SCONJ
ftr-413	1763	25	the	the	DET
ftr-413	1763	26	summons	summon	NOUN
ftr-413	1763	27	is	be	AUX
ftr-413	1763	28	issued	issue	VERB
ftr-413	1763	29	for	for	ADP
ftr-413	1763	30	a	a	DET
ftr-413	1763	31	legitimate	legitimate	ADJ
ftr-413	1763	32	purpose	purpose	NOUN
ftr-413	1763	33	and	and	CCONJ
ftr-413	1763	34	the	the	DET
ftr-413	1763	35	irs	irs	PROPN
ftr-413	1763	36	acts	act	VERB
ftr-413	1763	37	in	in	ADP
ftr-413	1763	38	good	good	ADJ
ftr-413	1763	39	faith	faith	NOUN
ftr-413	1763	40	,	,	PUNCT
ftr-413	1763	41	the	the	DET
ftr-413	1763	42	summons	summon	NOUN
ftr-413	1763	43	will	will	AUX
ftr-413	1763	44	be	be	AUX
ftr-413	1763	45	enforced	enforce	VERB
ftr-413	1763	46	even	even	ADV
ftr-413	1763	47	though	though	SCONJ
ftr-413	1763	48	the	the	DET
ftr-413	1763	49	irs	irs	PROPN
ftr-413	1763	50	has	have	AUX
ftr-413	1763	51	failed	fail	VERB
ftr-413	1763	52	properly	properly	ADV
ftr-413	1763	53	to	to	PART
ftr-413	1763	54	follow	follow	VERB
ftr-413	1763	55	required	require	VERB
ftr-413	1763	56	internal	internal	ADJ
ftr-413	1763	57	procedures	procedure	NOUN
ftr-413	1763	58	where	where	SCONJ
ftr-413	1763	59	congress	congress	PROPN
ftr-413	1763	60	has	have	AUX
ftr-413	1763	61	not	not	PART
ftr-413	1763	62	specifically	specifically	ADV
ftr-413	1763	63	provided	provide	VERB
ftr-413	1763	64	a	a	DET
ftr-413	1763	65	remedy	remedy	NOUN
ftr-413	1763	66	.	.	PUNCT
ftr-413	1764	1	c.	c.	PROPN
ftr-413	1764	2	litigation	litigation	PROPN
ftr-413	1764	3	costs	cost	VERB
ftr-413	1764	4	1	1	NUM
ftr-413	1764	5	.	.	PUNCT
ftr-413	1765	1	the	the	DET
ftr-413	1765	2	irs	irs	PROPN
ftr-413	1765	3	has	have	AUX
ftr-413	1765	4	not	not	PART
ftr-413	1765	5	taken	take	VERB
ftr-413	1765	6	a	a	DET
ftr-413	1765	7	position	position	NOUN
ftr-413	1765	8	until	until	SCONJ
ftr-413	1765	9	it	it	PRON
ftr-413	1765	10	issues	issue	VERB
ftr-413	1765	11	a	a	DET
ftr-413	1765	12	90	90	NUM
ftr-413	1765	13	-	-	PUNCT
ftr-413	1765	14	day	day	NOUN
ftr-413	1765	15	letter	letter	NOUN
ftr-413	1765	16	or	or	CCONJ
ftr-413	1765	17	appeals	appeal	NOUN
ftr-413	1765	18	has	have	AUX
ftr-413	1765	19	made	make	VERB
ftr-413	1765	20	a	a	DET
ftr-413	1765	21	decision	decision	NOUN
ftr-413	1765	22	.	.	PUNCT
ftr-413	1766	1	florida	florida	PROPN
ftr-413	1766	2	country	country	PROPN
ftr-413	1766	3	clubs	clubs	PROPN
ftr-413	1766	4	,	,	PUNCT
ftr-413	1766	5	inc	inc	PROPN
ftr-413	1766	6	.	.	PROPN
ftr-413	1767	1	v.	v.	PROPN
ftr-413	1767	2	commissioner	commissioner	PROPN
ftr-413	1767	3	,	,	PUNCT
ftr-413	1767	4	122	122	NUM
ftr-413	1767	5	t.c	t.c	PROPN
ftr-413	1767	6	.	.	PROPN
ftr-413	1767	7	73	73	NUM
ftr-413	1767	8	(	(	PUNCT
ftr-413	1767	9	2/3/04	2/3/04	NUM
ftr-413	1767	10	)	)	PUNCT
ftr-413	1767	11	.	.	PUNCT
ftr-413	1768	1	even	even	ADV
ftr-413	1768	2	though	though	SCONJ
ftr-413	1768	3	§	§	PROPN
ftr-413	1768	4	7430(c)(2	7430(c)(2	NOUN
ftr-413	1768	5	)	)	PUNCT
ftr-413	1768	6	provides	provide	VERB
ftr-413	1768	7	that	that	SCONJ
ftr-413	1768	8	reasonable	reasonable	ADJ
ftr-413	1768	9	administrative	administrative	ADJ
ftr-413	1768	10	cost	cost	NOUN
ftr-413	1768	11	include	include	VERB
ftr-413	1768	12	costs	cost	NOUN
ftr-413	1768	13	incurred	incur	VERB
ftr-413	1768	14	after	after	SCONJ
ftr-413	1768	15	the	the	DET
ftr-413	1768	16	irs	irs	PROPN
ftr-413	1768	17	sends	send	VERB
ftr-413	1768	18	a	a	DET
ftr-413	1768	19	30day	30day	NOUN
ftr-413	1768	20	letter	letter	NOUN
ftr-413	1768	21	,	,	PUNCT
ftr-413	1768	22	attorney	attorney	NOUN
ftr-413	1768	23	’s	’s	PART
ftr-413	1768	24	fees	fee	NOUN
ftr-413	1768	25	are	be	AUX
ftr-413	1768	26	not	not	PART
ftr-413	1768	27	available	available	ADJ
ftr-413	1768	28	with	with	ADP
ftr-413	1768	29	respect	respect	NOUN
ftr-413	1768	30	to	to	ADP
ftr-413	1768	31	a	a	DET
ftr-413	1768	32	case	case	NOUN
ftr-413	1768	33	in	in	ADP
ftr-413	1768	34	which	which	PRON
ftr-413	1768	35	the	the	DET
ftr-413	1768	36	irs	irs	PROPN
ftr-413	1768	37	has	have	AUX
ftr-413	1768	38	issued	issue	VERB
ftr-413	1768	39	a	a	DET
ftr-413	1768	40	30	30	NUM
ftr-413	1768	41	-	-	PUNCT
ftr-413	1768	42	day	day	NOUN
ftr-413	1768	43	letter	letter	NOUN
ftr-413	1768	44	but	but	CCONJ
ftr-413	1768	45	which	which	PRON
ftr-413	1768	46	has	have	AUX
ftr-413	1768	47	been	be	AUX
ftr-413	1768	48	settled	settle	VERB
ftr-413	1768	49	without	without	ADP
ftr-413	1768	50	either	either	CCONJ
ftr-413	1768	51	an	an	DET
ftr-413	1768	52	deficiency	deficiency	NOUN
ftr-413	1768	53	notice	notice	NOUN
ftr-413	1768	54	or	or	CCONJ
ftr-413	1768	55	appeals	appeal	NOUN
ftr-413	1768	56	decision	decision	NOUN
ftr-413	1768	57	having	having	AUX
ftr-413	1768	58	been	be	AUX
ftr-413	1768	59	issued	issue	VERB
ftr-413	1768	60	.	.	PUNCT
ftr-413	1769	1	although	although	SCONJ
ftr-413	1769	2	the	the	DET
ftr-413	1769	3	definition	definition	NOUN
ftr-413	1769	4	of	of	ADP
ftr-413	1769	5	“	"	PUNCT
ftr-413	1769	6	reasonable	reasonable	ADJ
ftr-413	1769	7	administrative	administrative	ADJ
ftr-413	1769	8	costs	cost	NOUN
ftr-413	1769	9	”	"	PUNCT
ftr-413	1769	10	includes	include	VERB
ftr-413	1769	11	costs	cost	NOUN
ftr-413	1769	12	incurred	incur	VERB
ftr-413	1769	13	from	from	ADP
ftr-413	1769	14	the	the	DET
ftr-413	1769	15	date	date	NOUN
ftr-413	1769	16	of	of	ADP
ftr-413	1769	17	the	the	DET
ftr-413	1769	18	30	30	NUM
ftr-413	1769	19	-	-	PUNCT
ftr-413	1769	20	day	day	NOUN
ftr-413	1769	21	letter	letter	NOUN
ftr-413	1769	22	,	,	PUNCT
ftr-413	1769	23	the	the	DET
ftr-413	1769	24	government	government	NOUN
ftr-413	1769	25	still	still	ADV
ftr-413	1769	26	has	have	AUX
ftr-413	1769	27	not	not	PART
ftr-413	1769	28	“	"	PUNCT
ftr-413	1769	29	taken	take	VERB
ftr-413	1769	30	a	a	DET
ftr-413	1769	31	position	position	NOUN
ftr-413	1769	32	”	"	PUNCT
ftr-413	1769	33	for	for	ADP
ftr-413	1769	34	purposes	purpose	NOUN
ftr-413	1769	35	of	of	ADP
ftr-413	1769	36	§	§	PROPN
ftr-413	1769	37	7430(c)(7	7430(c)(7	PROPN
ftr-413	1769	38	)	)	PUNCT
ftr-413	1769	39	until	until	SCONJ
ftr-413	1769	40	a	a	DET
ftr-413	1769	41	deficiency	deficiency	NOUN
ftr-413	1769	42	notice	notice	NOUN
ftr-413	1769	43	or	or	CCONJ
ftr-413	1769	44	appeals	appeal	NOUN
ftr-413	1769	45	decision	decision	NOUN
ftr-413	1769	46	has	have	AUX
ftr-413	1769	47	been	be	AUX
ftr-413	1769	48	issued	issue	VERB
ftr-413	1769	49	,	,	PUNCT
ftr-413	1769	50	and	and	CCONJ
ftr-413	1769	51	thus	thus	ADV
ftr-413	1769	52	the	the	DET
ftr-413	1769	53	taxpayer	taxpayer	NOUN
ftr-413	1769	54	can	can	AUX
ftr-413	1769	55	not	not	PART
ftr-413	1769	56	be	be	AUX
ftr-413	1769	57	a	a	DET
ftr-413	1769	58	“	"	PUNCT
ftr-413	1769	59	prevailing	prevail	VERB
ftr-413	1769	60	party	party	NOUN
ftr-413	1769	61	”	"	PUNCT
ftr-413	1769	62	as	as	SCONJ
ftr-413	1769	63	defined	define	VERB
ftr-413	1769	64	in	in	ADP
ftr-413	1769	65	§	§	PROPN
ftr-413	1769	66	7430(c)(4	7430(c)(4	NUM
ftr-413	1769	67	)	)	PUNCT
ftr-413	1769	68	.	.	PUNCT
ftr-413	1770	1	2	2	X
ftr-413	1770	2	.	.	X
ftr-413	1770	3	the	the	DET
ftr-413	1770	4	commissioner	commissioner	NOUN
ftr-413	1770	5	concedes	concede	VERB
ftr-413	1770	6	the	the	DET
ftr-413	1770	7	substantive	substantive	ADJ
ftr-413	1770	8	issue	issue	NOUN
ftr-413	1770	9	and	and	CCONJ
ftr-413	1770	10	that	that	SCONJ
ftr-413	1770	11	a	a	DET
ftr-413	1770	12	§	§	PROPN
ftr-413	1770	13	7430	7430	NUM
ftr-413	1770	14	award	award	NOUN
ftr-413	1770	15	is	be	AUX
ftr-413	1770	16	proper	proper	ADJ
ftr-413	1770	17	,	,	PUNCT
ftr-413	1770	18	but	but	CCONJ
ftr-413	1770	19	the	the	DET
ftr-413	1770	20	taxpayer	taxpayer	NOUN
ftr-413	1770	21	still	still	ADV
ftr-413	1770	22	loses	lose	VERB
ftr-413	1770	23	because	because	SCONJ
ftr-413	1770	24	of	of	ADP
ftr-413	1770	25	the	the	DET
ftr-413	1770	26	fee	fee	NOUN
ftr-413	1770	27	structure	structure	NOUN
ftr-413	1770	28	.	.	PUNCT
ftr-413	1771	1	grigoraci	grigoraci	PROPN
ftr-413	1771	2	v.	v.	PROPN
ftr-413	1771	3	commissioner	commissioner	PROPN
ftr-413	1771	4	,	,	PUNCT
ftr-413	1771	5	122	122	NUM
ftr-413	1771	6	t.c	t.c	PROPN
ftr-413	1771	7	.	.	PROPN
ftr-413	1771	8	272	272	NUM
ftr-413	1771	9	(	(	PUNCT
ftr-413	1771	10	3/25/04	3/25/04	NUM
ftr-413	1771	11	)	)	PUNCT
ftr-413	1771	12	.	.	PUNCT
ftr-413	1772	1	the	the	DET
ftr-413	1772	2	taxpayer	taxpayer	NOUN
ftr-413	1772	3	prevailed	prevail	VERB
ftr-413	1772	4	in	in	ADP
ftr-413	1772	5	an	an	DET
ftr-413	1772	6	earlier	early	ADJ
ftr-413	1772	7	case	case	NOUN
ftr-413	1772	8	involving	involve	VERB
ftr-413	1772	9	the	the	DET
ftr-413	1772	10	same	same	ADJ
ftr-413	1772	11	issue	issue	NOUN
ftr-413	1772	12	[	[	X
ftr-413	1772	13	employment	employment	NOUN
ftr-413	1772	14	taxes	taxis	NOUN
ftr-413	1772	15	]	]	PUNCT
ftr-413	1772	16	for	for	ADP
ftr-413	1772	17	an	an	DET
ftr-413	1772	18	earlier	early	ADJ
ftr-413	1772	19	year	year	NOUN
ftr-413	1772	20	.	.	PUNCT
ftr-413	1773	1	on	on	ADP
ftr-413	1773	2	the	the	DET
ftr-413	1773	3	basis	basis	NOUN
ftr-413	1773	4	of	of	ADP
ftr-413	1773	5	that	that	DET
ftr-413	1773	6	decision	decision	NOUN
ftr-413	1773	7	,	,	PUNCT
ftr-413	1773	8	the	the	DET
ftr-413	1773	9	commissioner	commissioner	NOUN
ftr-413	1773	10	conceded	concede	VERB
ftr-413	1773	11	the	the	DET
ftr-413	1773	12	substantive	substantive	ADJ
ftr-413	1773	13	issue	issue	NOUN
ftr-413	1773	14	in	in	ADP
ftr-413	1773	15	the	the	DET
ftr-413	1773	16	instant	instant	ADJ
ftr-413	1773	17	case	case	NOUN
ftr-413	1773	18	and	and	CCONJ
ftr-413	1773	19	that	that	SCONJ
ftr-413	1773	20	the	the	DET
ftr-413	1773	21	taxpayer	taxpayer	NOUN
ftr-413	1773	22	was	be	AUX
ftr-413	1773	23	entitled	entitle	VERB
ftr-413	1773	24	to	to	PART
ftr-413	1773	25	recover	recover	VERB
ftr-413	1773	26	costs	cost	NOUN
ftr-413	1773	27	.	.	PUNCT
ftr-413	1774	1	however	however	ADV
ftr-413	1774	2	,	,	PUNCT
ftr-413	1774	3	judge	judge	PROPN
ftr-413	1774	4	thornton	thornton	PROPN
ftr-413	1774	5	denied	deny	VERB
ftr-413	1774	6	the	the	DET
ftr-413	1774	7	taxpayer	taxpayer	NOUN
ftr-413	1774	8	’s	’s	PART
ftr-413	1774	9	claim	claim	NOUN
ftr-413	1774	10	for	for	ADP
ftr-413	1774	11	amounts	amount	NOUN
ftr-413	1774	12	in	in	ADP
ftr-413	1774	13	2005	2005	NUM
ftr-413	1774	14	]	]	PUNCT
ftr-413	1774	15	recent	recent	ADJ
ftr-413	1774	16	developments	development	NOUN
ftr-413	1774	17	in	in	ADP
ftr-413	1774	18	federal	federal	ADJ
ftr-413	1774	19	income	income	NOUN
ftr-413	1774	20	taxation	taxation	NOUN
ftr-413	1774	21	125	125	NUM
ftr-413	1774	22	excess	excess	NOUN
ftr-413	1774	23	of	of	ADP
ftr-413	1774	24	the	the	DET
ftr-413	1774	25	filing	filing	NOUN
ftr-413	1774	26	fee	fee	NOUN
ftr-413	1774	27	on	on	ADP
ftr-413	1774	28	two	two	NUM
ftr-413	1774	29	grounds	ground	NOUN
ftr-413	1774	30	:	:	PUNCT
ftr-413	1774	31	(	(	PUNCT
ftr-413	1774	32	1	1	X
ftr-413	1774	33	)	)	PUNCT
ftr-413	1774	34	the	the	DET
ftr-413	1774	35	taxpayer	taxpayer	NOUN
ftr-413	1774	36	’s	’s	PART
ftr-413	1774	37	obligation	obligation	NOUN
ftr-413	1774	38	to	to	PART
ftr-413	1774	39	pay	pay	VERB
ftr-413	1774	40	any	any	DET
ftr-413	1774	41	fees	fee	NOUN
ftr-413	1774	42	that	that	PRON
ftr-413	1774	43	had	have	AUX
ftr-413	1774	44	been	be	AUX
ftr-413	1774	45	billed	bill	VERB
ftr-413	1774	46	to	to	ADP
ftr-413	1774	47	him	he	PRON
ftr-413	1774	48	was	be	AUX
ftr-413	1774	49	contingent	contingent	ADJ
ftr-413	1774	50	on	on	ADP
ftr-413	1774	51	receiving	receive	VERB
ftr-413	1774	52	a	a	DET
ftr-413	1774	53	fee	fee	NOUN
ftr-413	1774	54	award	award	NOUN
ftr-413	1774	55	,	,	PUNCT
ftr-413	1774	56	and	and	CCONJ
ftr-413	1774	57	§	§	PROPN
ftr-413	1774	58	7430	7430	NUM
ftr-413	1774	59	does	do	AUX
ftr-413	1774	60	not	not	PART
ftr-413	1774	61	authorize	authorize	VERB
ftr-413	1774	62	an	an	DET
ftr-413	1774	63	award	award	NOUN
ftr-413	1774	64	of	of	ADP
ftr-413	1774	65	contingent	contingent	NOUN
ftr-413	1774	66	fees	fee	NOUN
ftr-413	1774	67	)	)	PUNCT
ftr-413	1774	68	;	;	PUNCT
ftr-413	1774	69	and	and	CCONJ
ftr-413	1774	70	(	(	PUNCT
ftr-413	1774	71	2	2	X
ftr-413	1774	72	)	)	PUNCT
ftr-413	1774	73	the	the	DET
ftr-413	1774	74	fees	fee	NOUN
ftr-413	1774	75	related	relate	VERB
ftr-413	1774	76	to	to	ADP
ftr-413	1774	77	the	the	DET
ftr-413	1774	78	first	first	ADJ
ftr-413	1774	79	tax	tax	NOUN
ftr-413	1774	80	court	court	NOUN
ftr-413	1774	81	case	case	NOUN
ftr-413	1774	82	involving	involve	VERB
ftr-413	1774	83	the	the	DET
ftr-413	1774	84	taxpayer	taxpayer	NOUN
ftr-413	1774	85	,	,	PUNCT
ftr-413	1774	86	§	§	PROPN
ftr-413	1774	87	7430	7430	NUM
ftr-413	1774	88	does	do	AUX
ftr-413	1774	89	not	not	PART
ftr-413	1774	90	authorize	authorize	VERB
ftr-413	1774	91	awarding	award	VERB
ftr-413	1774	92	fees	fee	NOUN
ftr-413	1774	93	that	that	PRON
ftr-413	1774	94	relate	relate	VERB
ftr-413	1774	95	to	to	ADP
ftr-413	1774	96	an	an	DET
ftr-413	1774	97	earlier	early	ADJ
ftr-413	1774	98	case	case	NOUN
ftr-413	1774	99	involving	involve	VERB
ftr-413	1774	100	the	the	DET
ftr-413	1774	101	taxpayer	taxpayer	NOUN
ftr-413	1774	102	,	,	PUNCT
ftr-413	1774	103	even	even	ADV
ftr-413	1774	104	if	if	SCONJ
ftr-413	1774	105	the	the	DET
ftr-413	1774	106	earlier	early	ADJ
ftr-413	1774	107	case	case	NOUN
ftr-413	1774	108	involved	involve	VERB
ftr-413	1774	109	the	the	DET
ftr-413	1774	110	same	same	ADJ
ftr-413	1774	111	issue	issue	NOUN
ftr-413	1774	112	for	for	ADP
ftr-413	1774	113	a	a	DET
ftr-413	1774	114	different	different	ADJ
ftr-413	1774	115	year	year	NOUN
ftr-413	1774	116	.	.	PUNCT
ftr-413	1774	117	!	!	PUNCT
ftr-413	1775	1	query	query	VERB
ftr-413	1775	2	whether	whether	SCONJ
ftr-413	1775	3	an	an	DET
ftr-413	1775	4	attorney	attorney	NOUN
ftr-413	1775	5	’s	’s	PART
ftr-413	1775	6	fee	fee	NOUN
ftr-413	1775	7	award	award	NOUN
ftr-413	1775	8	under	under	ADP
ftr-413	1775	9	§	§	PROPN
ftr-413	1775	10	7430	7430	NUM
ftr-413	1775	11	constitutes	constitute	VERB
ftr-413	1775	12	income	income	NOUN
ftr-413	1775	13	to	to	ADP
ftr-413	1775	14	the	the	DET
ftr-413	1775	15	taxpayer	taxpayer	NOUN
ftr-413	1775	16	.	.	PUNCT
ftr-413	1776	1	d.	d.	PROPN
ftr-413	1776	2	statutory	statutory	PROPN
ftr-413	1776	3	notice	notice	PROPN
ftr-413	1776	4	1	1	NUM
ftr-413	1776	5	.	.	PUNCT
ftr-413	1777	1	“	"	PUNCT
ftr-413	1777	2	clear	clear	ADJ
ftr-413	1777	3	and	and	CCONJ
ftr-413	1777	4	concise	concise	ADJ
ftr-413	1777	5	”	"	PUNCT
ftr-413	1777	6	notification	notification	NOUN
ftr-413	1777	7	of	of	ADP
ftr-413	1777	8	a	a	DET
ftr-413	1777	9	change	change	NOUN
ftr-413	1777	10	of	of	ADP
ftr-413	1777	11	address	address	NOUN
ftr-413	1777	12	.	.	PUNCT
ftr-413	1778	1	hunter	hunter	NOUN
ftr-413	1778	2	v.	v.	PROPN
ftr-413	1778	3	commissioner	commissioner	PROPN
ftr-413	1778	4	,	,	PUNCT
ftr-413	1778	5	t.c	t.c	PROPN
ftr-413	1778	6	.	.	PROPN
ftr-413	1778	7	memo	memo	NOUN
ftr-413	1778	8	.	.	PUNCT
ftr-413	1779	1	2004	2004	NUM
ftr-413	1779	2	-	-	SYM
ftr-413	1779	3	81	81	NUM
ftr-413	1779	4	(	(	PUNCT
ftr-413	1779	5	3/23/04	3/23/04	NUM
ftr-413	1779	6	)	)	PUNCT
ftr-413	1779	7	.	.	PUNCT
ftr-413	1780	1	judge	judge	PROPN
ftr-413	1780	2	holmes	holmes	PROPN
ftr-413	1780	3	held	hold	VERB
ftr-413	1780	4	that	that	SCONJ
ftr-413	1780	5	it	it	PRON
ftr-413	1780	6	is	be	AUX
ftr-413	1780	7	not	not	PART
ftr-413	1780	8	necessary	necessary	ADJ
ftr-413	1780	9	to	to	PART
ftr-413	1780	10	file	file	VERB
ftr-413	1780	11	a	a	DET
ftr-413	1780	12	form	form	NOUN
ftr-413	1780	13	8822	8822	NUM
ftr-413	1780	14	to	to	PART
ftr-413	1780	15	give	give	VERB
ftr-413	1780	16	the	the	DET
ftr-413	1780	17	irs	irs	PROPN
ftr-413	1780	18	“	"	PUNCT
ftr-413	1780	19	clear	clear	ADJ
ftr-413	1780	20	and	and	CCONJ
ftr-413	1780	21	concise	concise	ADJ
ftr-413	1780	22	”	"	PUNCT
ftr-413	1780	23	notification	notification	NOUN
ftr-413	1780	24	of	of	ADP
ftr-413	1780	25	the	the	DET
ftr-413	1780	26	taxpayer	taxpayer	NOUN
ftr-413	1780	27	’s	’s	PART
ftr-413	1780	28	new	new	ADJ
ftr-413	1780	29	address	address	NOUN
ftr-413	1780	30	.	.	PUNCT
ftr-413	1781	1	the	the	DET
ftr-413	1781	2	taxpayer	taxpayer	NOUN
ftr-413	1781	3	filed	file	VERB
ftr-413	1781	4	a	a	DET
ftr-413	1781	5	form	form	NOUN
ftr-413	1781	6	2848	2848	NUM
ftr-413	1781	7	,	,	PUNCT
ftr-413	1781	8	power	power	NOUN
ftr-413	1781	9	of	of	ADP
ftr-413	1781	10	attorney	attorney	NOUN
ftr-413	1781	11	,	,	PUNCT
ftr-413	1781	12	showing	show	VERB
ftr-413	1781	13	his	his	PRON
ftr-413	1781	14	new	new	ADJ
ftr-413	1781	15	address	address	NOUN
ftr-413	1781	16	as	as	ADP
ftr-413	1781	17	the	the	DET
ftr-413	1781	18	address	address	NOUN
ftr-413	1781	19	to	to	PART
ftr-413	1781	20	which	which	PRON
ftr-413	1781	21	all	all	DET
ftr-413	1781	22	originals	original	NOUN
ftr-413	1781	23	were	be	AUX
ftr-413	1781	24	to	to	PART
ftr-413	1781	25	be	be	AUX
ftr-413	1781	26	sent	send	VERB
ftr-413	1781	27	with	with	ADP
ftr-413	1781	28	a	a	DET
ftr-413	1781	29	copy	copy	NOUN
ftr-413	1781	30	to	to	ADP
ftr-413	1781	31	his	his	PRON
ftr-413	1781	32	attorney	attorney	NOUN
ftr-413	1781	33	.	.	PUNCT
ftr-413	1782	1	that	that	PRON
ftr-413	1782	2	was	be	AUX
ftr-413	1782	3	“	"	PUNCT
ftr-413	1782	4	clear	clear	ADJ
ftr-413	1782	5	and	and	CCONJ
ftr-413	1782	6	concise	concise	ADJ
ftr-413	1782	7	”	"	PUNCT
ftr-413	1782	8	notification	notification	NOUN
ftr-413	1782	9	to	to	ADP
ftr-413	1782	10	irs	irs	PROPN
ftr-413	1782	11	of	of	ADP
ftr-413	1782	12	taxpayer	taxpayer	NOUN
ftr-413	1782	13	’s	’s	PART
ftr-413	1782	14	new	new	ADJ
ftr-413	1782	15	address	address	NOUN
ftr-413	1782	16	.	.	PUNCT
ftr-413	1783	1	“	"	PUNCT
ftr-413	1783	2	[	[	X
ftr-413	1783	3	t]he	t]he	ADV
ftr-413	1783	4	irs	irs	PROPN
ftr-413	1783	5	is	be	AUX
ftr-413	1783	6	chargeable	chargeable	ADJ
ftr-413	1783	7	with	with	ADP
ftr-413	1783	8	knowing	know	VERB
ftr-413	1783	9	the	the	DET
ftr-413	1783	10	information	information	NOUN
ftr-413	1783	11	that	that	SCONJ
ftr-413	1783	12	it	it	PRON
ftr-413	1783	13	has	have	VERB
ftr-413	1783	14	readily	readily	ADV
ftr-413	1783	15	available	available	ADJ
ftr-413	1783	16	when	when	SCONJ
ftr-413	1783	17	it	it	PRON
ftr-413	1783	18	sends	send	VERB
ftr-413	1783	19	notices	notice	NOUN
ftr-413	1783	20	to	to	ADP
ftr-413	1783	21	taxpayers	taxpayer	NOUN
ftr-413	1783	22	.	.	PUNCT
ftr-413	1783	23	”	"	PUNCT
ftr-413	1784	1	e.	e.	PROPN
ftr-413	1784	2	statute	statute	PROPN
ftr-413	1784	3	of	of	ADP
ftr-413	1784	4	limitations	limitation	NOUN
ftr-413	1784	5	1	1	NUM
ftr-413	1784	6	.	.	PUNCT
ftr-413	1785	1	the	the	DET
ftr-413	1785	2	statute	statute	NOUN
ftr-413	1785	3	of	of	ADP
ftr-413	1785	4	limitations	limitation	NOUN
ftr-413	1785	5	when	when	SCONJ
ftr-413	1785	6	taxpayers	taxpayer	NOUN
ftr-413	1785	7	litigate	litigate	VERB
ftr-413	1785	8	identity	identity	NOUN
ftr-413	1785	9	privilege	privilege	NOUN
ftr-413	1785	10	issues	issue	NOUN
ftr-413	1785	11	in	in	ADP
ftr-413	1785	12	lawsuits	lawsuit	NOUN
ftr-413	1785	13	against	against	ADP
ftr-413	1785	14	their	their	PRON
ftr-413	1785	15	tax	tax	NOUN
ftr-413	1785	16	advisers	adviser	NOUN
ftr-413	1785	17	.	.	PUNCT
ftr-413	1786	1	john	john	PROPN
ftr-413	1786	2	doe	doe	PROPN
ftr-413	1786	3	1	1	NUM
ftr-413	1786	4	v.	v.	ADP
ftr-413	1786	5	kpmg	kpmg	PROPN
ftr-413	1786	6	llp	llp	PROPN
ftr-413	1786	7	,	,	PUNCT
ftr-413	1786	8	93	93	NUM
ftr-413	1786	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1786	10	2004	2004	NUM
ftr-413	1786	11	-	-	SYM
ftr-413	1786	12	1808	1808	NUM
ftr-413	1786	13	,	,	PUNCT
ftr-413	1786	14	2004	2004	NUM
ftr-413	1786	15	-	-	SYM
ftr-413	1786	16	1	1	NUM
ftr-413	1786	17	u.s.t.c.¶	u.s.t.c.¶	PROPN
ftr-413	1786	18	50,270	50,270	NUM
ftr-413	1786	19	(	(	PUNCT
ftr-413	1786	20	n.d	n.d	PROPN
ftr-413	1786	21	.	.	PROPN
ftr-413	1786	22	tex	tex	PROPN
ftr-413	1786	23	.	.	PROPN
ftr-413	1786	24	4/2/04	4/2/04	NUM
ftr-413	1786	25	)	)	PUNCT
ftr-413	1786	26	.	.	PUNCT
ftr-413	1787	1	judge	judge	PROPN
ftr-413	1787	2	barefoot	barefoot	PROPN
ftr-413	1787	3	sanders	sanders	PROPN
ftr-413	1787	4	denied	deny	VERB
ftr-413	1787	5	the	the	DET
ftr-413	1787	6	government	government	NOUN
ftr-413	1787	7	’s	’s	PART
ftr-413	1787	8	motion	motion	NOUN
ftr-413	1787	9	to	to	PART
ftr-413	1787	10	require	require	VERB
ftr-413	1787	11	the	the	DET
ftr-413	1787	12	john	john	PROPN
ftr-413	1787	13	doe	doe	PROPN
ftr-413	1787	14	taxpayers	taxpayer	NOUN
ftr-413	1787	15	to	to	PART
ftr-413	1787	16	sign	sign	VERB
ftr-413	1787	17	consents	consent	NOUN
ftr-413	1787	18	to	to	PART
ftr-413	1787	19	extend	extend	VERB
ftr-413	1787	20	the	the	DET
ftr-413	1787	21	statute	statute	NOUN
ftr-413	1787	22	of	of	ADP
ftr-413	1787	23	limitations	limitation	NOUN
ftr-413	1787	24	,	,	PUNCT
ftr-413	1787	25	but	but	CCONJ
ftr-413	1787	26	found	find	VERB
ftr-413	1787	27	instead	instead	ADV
ftr-413	1787	28	that	that	SCONJ
ftr-413	1787	29	the	the	DET
ftr-413	1787	30	statute	statute	NOUN
ftr-413	1787	31	was	be	AUX
ftr-413	1787	32	suspended	suspend	VERB
ftr-413	1787	33	.	.	PUNCT
ftr-413	1787	34	!	!	PUNCT
ftr-413	1788	1	query	query	NOUN
ftr-413	1788	2	why	why	SCONJ
ftr-413	1788	3	the	the	DET
ftr-413	1788	4	court	court	NOUN
ftr-413	1788	5	did	do	AUX
ftr-413	1788	6	not	not	PART
ftr-413	1788	7	dismiss	dismiss	VERB
ftr-413	1788	8	taxpayers	taxpayer	NOUN
ftr-413	1788	9	’	’	PART
ftr-413	1788	10	lawsuit	lawsuit	NOUN
ftr-413	1788	11	unless	unless	SCONJ
ftr-413	1788	12	they	they	PRON
ftr-413	1788	13	filed	file	VERB
ftr-413	1788	14	consents	consent	NOUN
ftr-413	1788	15	to	to	PART
ftr-413	1788	16	extend	extend	VERB
ftr-413	1788	17	the	the	DET
ftr-413	1788	18	statute	statute	NOUN
ftr-413	1788	19	of	of	ADP
ftr-413	1788	20	limitations	limitation	NOUN
ftr-413	1788	21	.	.	PUNCT
ftr-413	1789	1	a.	a.	PROPN
ftr-413	1789	2	reversed	reverse	VERB
ftr-413	1789	3	on	on	ADP
ftr-413	1789	4	appeal	appeal	NOUN
ftr-413	1789	5	by	by	ADP
ftr-413	1789	6	the	the	DET
ftr-413	1789	7	fifth	fifth	ADJ
ftr-413	1789	8	circuit	circuit	NOUN
ftr-413	1789	9	;	;	PUNCT
ftr-413	1789	10	equitable	equitable	ADJ
ftr-413	1789	11	tolling	tolling	NOUN
ftr-413	1789	12	is	be	AUX
ftr-413	1789	13	inapplicable	inapplicable	ADJ
ftr-413	1789	14	as	as	ADP
ftr-413	1789	15	an	an	DET
ftr-413	1789	16	exception	exception	NOUN
ftr-413	1789	17	to	to	ADP
ftr-413	1789	18	the	the	DET
ftr-413	1789	19	statute	statute	NOUN
ftr-413	1789	20	of	of	ADP
ftr-413	1789	21	limitations	limitation	NOUN
ftr-413	1789	22	.	.	PUNCT
ftr-413	1790	1	john	john	PROPN
ftr-413	1790	2	doe	doe	PROPN
ftr-413	1790	3	1	1	NUM
ftr-413	1790	4	v.	v.	ADP
ftr-413	1790	5	united	united	PROPN
ftr-413	1790	6	states	states	PROPN
ftr-413	1790	7	,	,	PUNCT
ftr-413	1790	8	398	398	NUM
ftr-413	1790	9	f.3d	f.3d	NUM
ftr-413	1790	10	686	686	NUM
ftr-413	1790	11	,	,	PUNCT
ftr-413	1790	12	95	95	NUM
ftr-413	1790	13	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1790	14	2005	2005	NUM
ftr-413	1790	15	-	-	SYM
ftr-413	1790	16	742	742	NUM
ftr-413	1790	17	,	,	PUNCT
ftr-413	1790	18	2005	2005	NUM
ftr-413	1790	19	-	-	SYM
ftr-413	1790	20	1	1	NUM
ftr-413	1790	21	u.s.t.c	u.s.t.c	PROPN
ftr-413	1790	22	.	.	PROPN
ftr-413	1791	1	¶	¶	PROPN
ftr-413	1791	2	50,161	50,161	NUM
ftr-413	1791	3	(	(	PUNCT
ftr-413	1791	4	5th	5th	ADJ
ftr-413	1791	5	cir	cir	NOUN
ftr-413	1791	6	.	.	PUNCT
ftr-413	1792	1	1/26/05	1/26/05	NUM
ftr-413	1792	2	)	)	PUNCT
ftr-413	1792	3	.	.	PUNCT
ftr-413	1793	1	judge	judge	PROPN
ftr-413	1793	2	jones	jones	PROPN
ftr-413	1793	3	held	hold	VERB
ftr-413	1793	4	that	that	SCONJ
ftr-413	1793	5	equitable	equitable	ADJ
ftr-413	1793	6	tolling	tolling	NOUN
ftr-413	1793	7	is	be	AUX
ftr-413	1793	8	unavailable	unavailable	ADJ
ftr-413	1793	9	to	to	PART
ftr-413	1793	10	extend	extend	VERB
ftr-413	1793	11	the	the	DET
ftr-413	1793	12	§	§	PROPN
ftr-413	1793	13	6501	6501	NUM
ftr-413	1793	14	statute	statute	NOUN
ftr-413	1793	15	of	of	ADP
ftr-413	1793	16	limitations	limitation	NOUN
ftr-413	1793	17	.	.	PUNCT
ftr-413	1794	1	she	she	PRON
ftr-413	1794	2	further	far	ADV
ftr-413	1794	3	held	hold	VERB
ftr-413	1794	4	that	that	SCONJ
ftr-413	1794	5	the	the	DET
ftr-413	1794	6	general	general	ADJ
ftr-413	1794	7	jurisdiction	jurisdiction	NOUN
ftr-413	1794	8	granted	grant	VERB
ftr-413	1794	9	by	by	ADP
ftr-413	1794	10	§	§	PROPN
ftr-413	1794	11	7402(a	7402(a	NOUN
ftr-413	1794	12	)	)	PUNCT
ftr-413	1794	13	to	to	PART
ftr-413	1794	14	district	district	VERB
ftr-413	1794	15	courts	court	NOUN
ftr-413	1794	16	to	to	PART
ftr-413	1794	17	issue	issue	VERB
ftr-413	1794	18	appropriate	appropriate	ADJ
ftr-413	1794	19	orders	order	NOUN
ftr-413	1794	20	to	to	PART
ftr-413	1794	21	enforce	enforce	VERB
ftr-413	1794	22	the	the	DET
ftr-413	1794	23	internal	internal	ADJ
ftr-413	1794	24	revenue	revenue	NOUN
ftr-413	1794	25	laws	law	NOUN
ftr-413	1794	26	does	do	AUX
ftr-413	1794	27	not	not	PART
ftr-413	1794	28	“	"	PUNCT
ftr-413	1794	29	authorize	authorize	VERB
ftr-413	1794	30	[	[	X
ftr-413	1794	31	]	]	X
ftr-413	1794	32	a	a	DET
ftr-413	1794	33	court	court	NOUN
ftr-413	1794	34	to	to	PART
ftr-413	1794	35	inject	inject	VERB
ftr-413	1794	36	an	an	DET
ftr-413	1794	37	equitable	equitable	ADJ
ftr-413	1794	38	tolling	tolling	NOUN
ftr-413	1794	39	provision	provision	NOUN
ftr-413	1794	40	into	into	ADP
ftr-413	1794	41	a	a	DET
ftr-413	1794	42	detailed	detailed	ADJ
ftr-413	1794	43	,	,	PUNCT
ftr-413	1794	44	highly	highly	ADV
ftr-413	1794	45	specific	specific	ADJ
ftr-413	1794	46	provision	provision	NOUN
ftr-413	1794	47	(	(	PUNCT
ftr-413	1794	48	section	section	NOUN
ftr-413	1794	49	6501	6501	NUM
ftr-413	1794	50	)	)	PUNCT
ftr-413	1794	51	.	.	PUNCT
ftr-413	1794	52	”	"	PUNCT
ftr-413	1795	1	b.	b.	PROPN
ftr-413	1795	2	united	united	PROPN
ftr-413	1795	3	states	states	PROPN
ftr-413	1795	4	v.	v.	PROPN
ftr-413	1795	5	kpmg	kpmg	PROPN
ftr-413	1795	6	llp	llp	PROPN
ftr-413	1795	7	,	,	PUNCT
ftr-413	1795	8	316	316	NUM
ftr-413	1795	9	f.	f.	PROPN
ftr-413	1795	10	supp	supp	PROPN
ftr-413	1795	11	.	.	PUNCT
ftr-413	1796	1	2d	2d	PROPN
ftr-413	1796	2	30	30	NUM
ftr-413	1796	3	,	,	PUNCT
ftr-413	1796	4	93	93	NUM
ftr-413	1796	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1796	6	20042106	20042106	NUM
ftr-413	1796	7	,	,	PUNCT
ftr-413	1796	8	2004	2004	NUM
ftr-413	1796	9	-	-	SYM
ftr-413	1796	10	1	1	NUM
ftr-413	1796	11	u.s.t.c	u.s.t.c	PROPN
ftr-413	1796	12	.	.	PROPN
ftr-413	1797	1	¶	¶	PROPN
ftr-413	1797	2	50,281	50,281	NUM
ftr-413	1797	3	(	(	PUNCT
ftr-413	1797	4	d.	d.	PROPN
ftr-413	1797	5	d.c	d.c	PROPN
ftr-413	1797	6	.	.	PROPN
ftr-413	1797	7	5/4/04	5/4/04	NUM
ftr-413	1797	8	)	)	PUNCT
ftr-413	1797	9	.	.	PUNCT
ftr-413	1798	1	judge	judge	PROPN
ftr-413	1798	2	126	126	NUM
ftr-413	1798	3	florida	florida	PROPN
ftr-413	1798	4	tax	tax	NOUN
ftr-413	1798	5	review	review	NOUN
ftr-413	1799	1	[	[	X
ftr-413	1799	2	vol.7	vol.7	NOUN
ftr-413	1799	3	:	:	PUNCT
ftr-413	1799	4	si	si	PROPN
ftr-413	1799	5	hogan	hogan	PROPN
ftr-413	1799	6	adopted	adopt	VERB
ftr-413	1799	7	the	the	DET
ftr-413	1799	8	rationale	rationale	NOUN
ftr-413	1799	9	of	of	ADP
ftr-413	1799	10	kmpg	kmpg	NOUN
ftr-413	1799	11	(	(	PUNCT
ftr-413	1799	12	n.d	n.d	PROPN
ftr-413	1799	13	.	.	PROPN
ftr-413	1799	14	texas	texas	PROPN
ftr-413	1799	15	)	)	PUNCT
ftr-413	1799	16	,	,	PUNCT
ftr-413	1799	17	and	and	CCONJ
ftr-413	1799	18	finds	find	VERB
ftr-413	1799	19	that	that	SCONJ
ftr-413	1799	20	the	the	DET
ftr-413	1799	21	statute	statute	NOUN
ftr-413	1799	22	of	of	ADP
ftr-413	1799	23	limitations	limitation	NOUN
ftr-413	1799	24	was	be	AUX
ftr-413	1799	25	similarly	similarly	ADV
ftr-413	1799	26	suspended	suspend	VERB
ftr-413	1799	27	during	during	ADP
ftr-413	1799	28	the	the	DET
ftr-413	1799	29	pendency	pendency	NOUN
ftr-413	1799	30	of	of	ADP
ftr-413	1799	31	the	the	DET
ftr-413	1799	32	action	action	NOUN
ftr-413	1799	33	.	.	PUNCT
ftr-413	1800	1	2	2	X
ftr-413	1800	2	.	.	X
ftr-413	1800	3	another	another	DET
ftr-413	1800	4	tax	tax	NOUN
ftr-413	1800	5	procedure	procedure	NOUN
ftr-413	1800	6	song	song	NOUN
ftr-413	1800	7	from	from	ADP
ftr-413	1800	8	the	the	DET
ftr-413	1800	9	supremes	supreme	NOUN
ftr-413	1800	10	.	.	PUNCT
ftr-413	1801	1	united	united	PROPN
ftr-413	1801	2	states	states	PROPN
ftr-413	1801	3	v.	v.	ADP
ftr-413	1801	4	galletti	galletti	PROPN
ftr-413	1801	5	,	,	PUNCT
ftr-413	1801	6	124	124	NUM
ftr-413	1801	7	s.	s.	PROPN
ftr-413	1801	8	ct	ct	PROPN
ftr-413	1801	9	.	.	PROPN
ftr-413	1801	10	1548	1548	NUM
ftr-413	1801	11	,	,	PUNCT
ftr-413	1801	12	93	93	NUM
ftr-413	1801	13	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1801	14	2004	2004	NUM
ftr-413	1801	15	-	-	SYM
ftr-413	1801	16	1425	1425	NUM
ftr-413	1801	17	,	,	PUNCT
ftr-413	1801	18	2004	2004	NUM
ftr-413	1801	19	-	-	SYM
ftr-413	1801	20	1	1	NUM
ftr-413	1801	21	u.s.t.c	u.s.t.c	PROPN
ftr-413	1801	22	.	.	PROPN
ftr-413	1802	1	¶	¶	PROPN
ftr-413	1802	2	50,204	50,204	NUM
ftr-413	1802	3	(	(	PUNCT
ftr-413	1802	4	3/23/04	3/23/04	NUM
ftr-413	1802	5	)	)	PUNCT
ftr-413	1802	6	.	.	PUNCT
ftr-413	1803	1	a	a	DET
ftr-413	1803	2	unanimous	unanimous	ADJ
ftr-413	1803	3	supreme	supreme	PROPN
ftr-413	1803	4	court	court	NOUN
ftr-413	1803	5	,	,	PUNCT
ftr-413	1803	6	in	in	ADP
ftr-413	1803	7	an	an	DET
ftr-413	1803	8	opinion	opinion	NOUN
ftr-413	1803	9	by	by	ADP
ftr-413	1803	10	justice	justice	PROPN
ftr-413	1803	11	thomas	thomas	PROPN
ftr-413	1803	12	,	,	PUNCT
ftr-413	1803	13	held	hold	VERB
ftr-413	1803	14	that	that	SCONJ
ftr-413	1803	15	a	a	DET
ftr-413	1803	16	valid	valid	ADJ
ftr-413	1803	17	statute	statute	NOUN
ftr-413	1803	18	of	of	ADP
ftr-413	1803	19	limitation	limitation	NOUN
ftr-413	1803	20	on	on	ADP
ftr-413	1803	21	judicially	judicially	ADV
ftr-413	1803	22	colleting	collete	VERB
ftr-413	1803	23	the	the	DET
ftr-413	1803	24	tax	tax	NOUN
ftr-413	1803	25	against	against	ADP
ftr-413	1803	26	the	the	DET
ftr-413	1803	27	general	general	ADJ
ftr-413	1803	28	partners	partner	NOUN
ftr-413	1803	29	assessment	assessment	NOUN
ftr-413	1803	30	of	of	ADP
ftr-413	1803	31	an	an	DET
ftr-413	1803	32	employment	employment	NOUN
ftr-413	1803	33	tax	tax	NOUN
ftr-413	1803	34	deficiency	deficiency	NOUN
ftr-413	1803	35	against	against	ADP
ftr-413	1803	36	a	a	DET
ftr-413	1803	37	partnership	partnership	NOUN
ftr-413	1803	38	extends	extend	VERB
ftr-413	1803	39	the	the	DET
ftr-413	1803	40	10	10	NUM
ftr-413	1803	41	-	-	PUNCT
ftr-413	1803	42	year	year	NOUN
ftr-413	1803	43	individually	individually	ADV
ftr-413	1803	44	,	,	PUNCT
ftr-413	1803	45	even	even	ADV
ftr-413	1803	46	though	though	SCONJ
ftr-413	1803	47	there	there	PRON
ftr-413	1803	48	had	have	AUX
ftr-413	1803	49	been	be	AUX
ftr-413	1803	50	no	no	DET
ftr-413	1803	51	individual	individual	ADJ
ftr-413	1803	52	assessments	assessment	NOUN
ftr-413	1803	53	against	against	ADP
ftr-413	1803	54	the	the	DET
ftr-413	1803	55	partners	partner	NOUN
ftr-413	1803	56	within	within	ADP
ftr-413	1803	57	three	three	NUM
ftr-413	1803	58	years	year	NOUN
ftr-413	1803	59	.	.	PUNCT
ftr-413	1804	1	3	3	X
ftr-413	1804	2	.	.	X
ftr-413	1804	3	no	no	DET
ftr-413	1804	4	refund	refund	NOUN
ftr-413	1804	5	of	of	ADP
ftr-413	1804	6	paid	pay	VERB
ftr-413	1804	7	but	but	CCONJ
ftr-413	1804	8	unassessed	unassessed	ADJ
ftr-413	1804	9	taxes	taxis	NOUN
ftr-413	1804	10	.	.	PUNCT
ftr-413	1805	1	williams	williams	PROPN
ftr-413	1805	2	-	-	PUNCT
ftr-413	1805	3	russell	russell	PROPN
ftr-413	1805	4	&	&	CCONJ
ftr-413	1805	5	johnson	johnson	PROPN
ftr-413	1805	6	,	,	PUNCT
ftr-413	1805	7	inc	inc	PROPN
ftr-413	1805	8	.	.	PROPN
ftr-413	1806	1	v.	v.	PROPN
ftr-413	1806	2	united	united	PROPN
ftr-413	1806	3	states	states	PROPN
ftr-413	1806	4	,	,	PUNCT
ftr-413	1806	5	371	371	NUM
ftr-413	1806	6	f.3d	f.3d	NUM
ftr-413	1806	7	1350	1350	NUM
ftr-413	1806	8	,	,	PUNCT
ftr-413	1806	9	93	93	NUM
ftr-413	1806	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1806	11	2004	2004	NUM
ftr-413	1806	12	-	-	SYM
ftr-413	1806	13	2543	2543	NUM
ftr-413	1806	14	,	,	PUNCT
ftr-413	1806	15	20041	20041	NUM
ftr-413	1806	16	u.s.t.c	u.s.t.c	PROPN
ftr-413	1806	17	.	.	PROPN
ftr-413	1807	1	¶	¶	PROPN
ftr-413	1807	2	50,266	50,266	NUM
ftr-413	1807	3	(	(	PUNCT
ftr-413	1807	4	11th	11th	ADJ
ftr-413	1807	5	cir	cir	NOUN
ftr-413	1807	6	.	.	PUNCT
ftr-413	1808	1	6/7/04	6/7/04	NOUN
ftr-413	1808	2	)	)	PUNCT
ftr-413	1808	3	.	.	PUNCT
ftr-413	1809	1	the	the	DET
ftr-413	1809	2	court	court	NOUN
ftr-413	1809	3	of	of	ADP
ftr-413	1809	4	appeals	appeal	NOUN
ftr-413	1809	5	,	,	PUNCT
ftr-413	1809	6	judge	judge	NOUN
ftr-413	1809	7	edenfield	edenfield	PROPN
ftr-413	1809	8	,	,	PUNCT
ftr-413	1809	9	held	hold	VERB
ftr-413	1809	10	that	that	SCONJ
ftr-413	1809	11	the	the	DET
ftr-413	1809	12	statue	statue	NOUN
ftr-413	1809	13	of	of	ADP
ftr-413	1809	14	limitation	limitation	NOUN
ftr-413	1809	15	on	on	ADP
ftr-413	1809	16	refunds	refund	NOUN
ftr-413	1809	17	[	[	PUNCT
ftr-413	1809	18	on	on	ADP
ftr-413	1809	19	employment	employment	NOUN
ftr-413	1809	20	taxes	taxis	NOUN
ftr-413	1809	21	in	in	ADP
ftr-413	1809	22	this	this	DET
ftr-413	1809	23	case	case	NOUN
ftr-413	1809	24	]	]	PUNCT
ftr-413	1809	25	under	under	ADP
ftr-413	1809	26	§	§	PROPN
ftr-413	1809	27	6511	6511	NUM
ftr-413	1809	28	runs	run	VERB
ftr-413	1809	29	from	from	ADP
ftr-413	1809	30	the	the	DET
ftr-413	1809	31	later	later	NOUN
ftr-413	1809	32	of	of	ADP
ftr-413	1809	33	payment	payment	NOUN
ftr-413	1809	34	or	or	CCONJ
ftr-413	1809	35	the	the	DET
ftr-413	1809	36	due	due	ADJ
ftr-413	1809	37	date	date	NOUN
ftr-413	1809	38	of	of	ADP
ftr-413	1809	39	return	return	NOUN
ftr-413	1809	40	even	even	ADV
ftr-413	1809	41	if	if	SCONJ
ftr-413	1809	42	irs	irs	PROPN
ftr-413	1809	43	fails	fail	VERB
ftr-413	1809	44	to	to	PART
ftr-413	1809	45	make	make	VERB
ftr-413	1809	46	a	a	DET
ftr-413	1809	47	timely	timely	ADJ
ftr-413	1809	48	assessment	assessment	NOUN
ftr-413	1809	49	of	of	ADP
ftr-413	1809	50	taxes	taxis	NOUN
ftr-413	1809	51	.	.	PUNCT
ftr-413	1810	1	a	a	DET
ftr-413	1810	2	payment	payment	NOUN
ftr-413	1810	3	due	due	ADJ
ftr-413	1810	4	,	,	PUNCT
ftr-413	1810	5	owing	owe	VERB
ftr-413	1810	6	,	,	PUNCT
ftr-413	1810	7	and	and	CCONJ
ftr-413	1810	8	made	make	VERB
ftr-413	1810	9	is	be	AUX
ftr-413	1810	10	not	not	PART
ftr-413	1810	11	an	an	DET
ftr-413	1810	12	“	"	PUNCT
ftr-413	1810	13	overpayment	overpayment	ADJ
ftr-413	1810	14	”	"	PUNCT
ftr-413	1810	15	under	under	ADP
ftr-413	1810	16	§	§	PROPN
ftr-413	1810	17	6401(a	6401(a	NOUN
ftr-413	1810	18	)	)	PUNCT
ftr-413	1810	19	merely	merely	ADV
ftr-413	1810	20	because	because	SCONJ
ftr-413	1810	21	the	the	DET
ftr-413	1810	22	irs	irs	PROPN
ftr-413	1810	23	failed	fail	VERB
ftr-413	1810	24	to	to	PART
ftr-413	1810	25	formally	formally	ADV
ftr-413	1810	26	assess	assess	VERB
ftr-413	1810	27	the	the	DET
ftr-413	1810	28	tax	tax	NOUN
ftr-413	1810	29	after	after	SCONJ
ftr-413	1810	30	it	it	PRON
ftr-413	1810	31	was	be	AUX
ftr-413	1810	32	paid	pay	VERB
ftr-413	1810	33	.	.	PUNCT
ftr-413	1811	1	4	4	X
ftr-413	1811	2	.	.	X
ftr-413	1811	3	why	why	SCONJ
ftr-413	1811	4	did	do	AUX
ftr-413	1811	5	the	the	DET
ftr-413	1811	6	irs	irs	PROPN
ftr-413	1811	7	contest	contest	VERB
ftr-413	1811	8	this	this	DET
ftr-413	1811	9	one	one	NOUN
ftr-413	1811	10	?	?	PUNCT
ftr-413	1812	1	the	the	DET
ftr-413	1812	2	statutory	statutory	ADJ
ftr-413	1812	3	language	language	NOUN
ftr-413	1812	4	is	be	AUX
ftr-413	1812	5	clear	clear	ADJ
ftr-413	1812	6	.	.	PUNCT
ftr-413	1813	1	zarky	zarky	PROPN
ftr-413	1814	1	v.	v.	ADP
ftr-413	1814	2	commissioner	commissioner	PROPN
ftr-413	1814	3	,	,	PUNCT
ftr-413	1814	4	123	123	NUM
ftr-413	1814	5	t.c	t.c	PROPN
ftr-413	1814	6	.	.	PROPN
ftr-413	1814	7	132	132	NUM
ftr-413	1814	8	(	(	PUNCT
ftr-413	1814	9	7/20/04	7/20/04	NUM
ftr-413	1814	10	)	)	PUNCT
ftr-413	1814	11	.	.	PUNCT
ftr-413	1815	1	the	the	DET
ftr-413	1815	2	taxpayer	taxpayer	NOUN
ftr-413	1815	3	failed	fail	VERB
ftr-413	1815	4	to	to	PART
ftr-413	1815	5	file	file	VERB
ftr-413	1815	6	a	a	DET
ftr-413	1815	7	return	return	NOUN
ftr-413	1815	8	,	,	PUNCT
ftr-413	1815	9	received	receive	VERB
ftr-413	1815	10	a	a	DET
ftr-413	1815	11	deficiency	deficiency	NOUN
ftr-413	1815	12	notice	notice	NOUN
ftr-413	1815	13	,	,	PUNCT
ftr-413	1815	14	and	and	CCONJ
ftr-413	1815	15	filed	file	VERB
ftr-413	1815	16	a	a	DET
ftr-413	1815	17	tax	tax	NOUN
ftr-413	1815	18	court	court	NOUN
ftr-413	1815	19	petition	petition	NOUN
ftr-413	1815	20	within	within	ADP
ftr-413	1815	21	three	three	NUM
ftr-413	1815	22	years	year	NOUN
ftr-413	1815	23	after	after	ADP
ftr-413	1815	24	the	the	DET
ftr-413	1815	25	return	return	NOUN
ftr-413	1815	26	due	due	ADJ
ftr-413	1815	27	date	date	NOUN
ftr-413	1815	28	.	.	PUNCT
ftr-413	1816	1	the	the	DET
ftr-413	1816	2	tax	tax	NOUN
ftr-413	1816	3	court	court	NOUN
ftr-413	1816	4	determined	determine	VERB
ftr-413	1816	5	that	that	SCONJ
ftr-413	1816	6	the	the	DET
ftr-413	1816	7	taxpayer	taxpayer	NOUN
ftr-413	1816	8	had	have	AUX
ftr-413	1816	9	overpaid	overpay	VERB
ftr-413	1816	10	his	his	PRON
ftr-413	1816	11	taxes	taxis	NOUN
ftr-413	1816	12	by	by	ADP
ftr-413	1816	13	the	the	DET
ftr-413	1816	14	amount	amount	NOUN
ftr-413	1816	15	that	that	PRON
ftr-413	1816	16	had	have	AUX
ftr-413	1816	17	been	be	AUX
ftr-413	1816	18	withheld	withhold	VERB
ftr-413	1816	19	[	[	PUNCT
ftr-413	1816	20	$	$	SYM
ftr-413	1816	21	270	270	NUM
ftr-413	1816	22	]	]	PUNCT
ftr-413	1816	23	.	.	PUNCT
ftr-413	1817	1	normally	normally	ADV
ftr-413	1817	2	,	,	PUNCT
ftr-413	1817	3	under	under	ADP
ftr-413	1817	4	§	§	PROPN
ftr-413	1817	5	6511(b)(2	6511(b)(2	NOUN
ftr-413	1817	6	)	)	PUNCT
ftr-413	1817	7	and	and	CCONJ
ftr-413	1817	8	§	§	PROPN
ftr-413	1817	9	6512(b	6512(b	PROPN
ftr-413	1817	10	)	)	PUNCT
ftr-413	1817	11	where	where	SCONJ
ftr-413	1817	12	a	a	DET
ftr-413	1817	13	refund	refund	NOUN
ftr-413	1817	14	claim	claim	NOUN
ftr-413	1817	15	has	have	AUX
ftr-413	1817	16	not	not	PART
ftr-413	1817	17	been	be	AUX
ftr-413	1817	18	field	field	NOUN
ftr-413	1817	19	within	within	ADP
ftr-413	1817	20	three	three	NUM
ftr-413	1817	21	years	year	NOUN
ftr-413	1817	22	of	of	ADP
ftr-413	1817	23	filing	file	VERB
ftr-413	1817	24	a	a	DET
ftr-413	1817	25	return	return	NOUN
ftr-413	1817	26	,	,	PUNCT
ftr-413	1817	27	the	the	DET
ftr-413	1817	28	refund	refund	NOUN
ftr-413	1817	29	is	be	AUX
ftr-413	1817	30	limited	limit	VERB
ftr-413	1817	31	to	to	ADP
ftr-413	1817	32	amounts	amount	NOUN
ftr-413	1817	33	paid	pay	VERB
ftr-413	1817	34	within	within	ADP
ftr-413	1817	35	two	two	NUM
ftr-413	1817	36	years	year	NOUN
ftr-413	1817	37	prior	prior	ADV
ftr-413	1817	38	to	to	ADP
ftr-413	1817	39	filing	file	VERB
ftr-413	1817	40	the	the	DET
ftr-413	1817	41	claim	claim	NOUN
ftr-413	1817	42	.	.	PUNCT
ftr-413	1818	1	the	the	DET
ftr-413	1818	2	second	second	ADJ
ftr-413	1818	3	paragraph	paragraph	NOUN
ftr-413	1818	4	of	of	ADP
ftr-413	1818	5	flush	flush	ADJ
ftr-413	1818	6	language	language	NOUN
ftr-413	1818	7	of	of	ADP
ftr-413	1818	8	§	§	PROPN
ftr-413	1818	9	6512(b)(2	6512(b)(2	NOUN
ftr-413	1818	10	)	)	PUNCT
ftr-413	1818	11	,	,	PUNCT
ftr-413	1818	12	added	add	VERB
ftr-413	1818	13	in	in	ADP
ftr-413	1818	14	1997	1997	NUM
ftr-413	1818	15	provides	provide	VERB
ftr-413	1818	16	a	a	DET
ftr-413	1818	17	special	special	ADJ
ftr-413	1818	18	limitation	limitation	NOUN
ftr-413	1818	19	if	if	SCONJ
ftr-413	1818	20	a	a	DET
ftr-413	1818	21	taxpayer	taxpayer	NOUN
ftr-413	1818	22	who	who	PRON
ftr-413	1818	23	fails	fail	VERB
ftr-413	1818	24	to	to	PART
ftr-413	1818	25	file	file	VERB
ftr-413	1818	26	a	a	DET
ftr-413	1818	27	return	return	NOUN
ftr-413	1818	28	receives	receive	VERB
ftr-413	1818	29	a	a	DET
ftr-413	1818	30	deficiency	deficiency	NOUN
ftr-413	1818	31	notice	notice	NOUN
ftr-413	1818	32	and	and	CCONJ
ftr-413	1818	33	files	file	VERB
ftr-413	1818	34	a	a	DET
ftr-413	1818	35	tax	tax	NOUN
ftr-413	1818	36	court	court	NOUN
ftr-413	1818	37	petition	petition	NOUN
ftr-413	1818	38	within	within	ADP
ftr-413	1818	39	three	three	NUM
ftr-413	1818	40	years	year	NOUN
ftr-413	1818	41	after	after	ADP
ftr-413	1818	42	the	the	DET
ftr-413	1818	43	due	due	ADJ
ftr-413	1818	44	date	date	NOUN
ftr-413	1818	45	of	of	ADP
ftr-413	1818	46	the	the	DET
ftr-413	1818	47	return	return	NOUN
ftr-413	1818	48	;	;	PUNCT
ftr-413	1818	49	in	in	ADP
ftr-413	1818	50	this	this	DET
ftr-413	1818	51	case	case	NOUN
ftr-413	1818	52	the	the	DET
ftr-413	1818	53	taxpayer	taxpayer	NOUN
ftr-413	1818	54	may	may	AUX
ftr-413	1818	55	obtain	obtain	VERB
ftr-413	1818	56	a	a	DET
ftr-413	1818	57	refund	refund	NOUN
ftr-413	1818	58	of	of	ADP
ftr-413	1818	59	an	an	DET
ftr-413	1818	60	overpayment	overpayment	NOUN
ftr-413	1818	61	for	for	ADP
ftr-413	1818	62	the	the	DET
ftr-413	1818	63	year	year	NOUN
ftr-413	1818	64	of	of	ADP
ftr-413	1818	65	the	the	DET
ftr-413	1818	66	asserted	asserted	ADJ
ftr-413	1818	67	deficiency	deficiency	NOUN
ftr-413	1818	68	if	if	SCONJ
ftr-413	1818	69	the	the	DET
ftr-413	1818	70	overpayment	overpayment	NOUN
ftr-413	1818	71	was	be	AUX
ftr-413	1818	72	made	make	VERB
ftr-413	1818	73	within	within	ADP
ftr-413	1818	74	three	three	NUM
ftr-413	1818	75	years	year	NOUN
ftr-413	1818	76	prior	prior	ADV
ftr-413	1818	77	to	to	ADP
ftr-413	1818	78	the	the	DET
ftr-413	1818	79	date	date	NOUN
ftr-413	1818	80	of	of	ADP
ftr-413	1818	81	the	the	DET
ftr-413	1818	82	deficiency	deficiency	NOUN
ftr-413	1818	83	notice	notice	NOUN
ftr-413	1818	84	.	.	PUNCT
ftr-413	1819	1	in	in	ADP
ftr-413	1819	2	this	this	DET
ftr-413	1819	3	case	case	NOUN
ftr-413	1819	4	,	,	PUNCT
ftr-413	1819	5	judge	judge	PROPN
ftr-413	1819	6	laro	laro	PROPN
ftr-413	1819	7	applied	apply	VERB
ftr-413	1819	8	the	the	DET
ftr-413	1819	9	special	special	ADJ
ftr-413	1819	10	rules	rule	NOUN
ftr-413	1819	11	to	to	PART
ftr-413	1819	12	order	order	VERB
ftr-413	1819	13	refund	refund	NOUN
ftr-413	1819	14	of	of	ADP
ftr-413	1819	15	overpaid	overpay	VERB
ftr-413	1819	16	withholding	withholding	NOUN
ftr-413	1819	17	taxes	taxis	NOUN
ftr-413	1819	18	for	for	ADP
ftr-413	1819	19	the	the	DET
ftr-413	1819	20	year	year	NOUN
ftr-413	1819	21	of	of	ADP
ftr-413	1819	22	the	the	DET
ftr-413	1819	23	asserted	asserted	ADJ
ftr-413	1819	24	deficiency	deficiency	NOUN
ftr-413	1819	25	because	because	SCONJ
ftr-413	1819	26	the	the	DET
ftr-413	1819	27	withholding	withholding	NOUN
ftr-413	1819	28	was	be	AUX
ftr-413	1819	29	deemed	deem	VERB
ftr-413	1819	30	paid	pay	VERB
ftr-413	1819	31	on	on	ADP
ftr-413	1819	32	april	april	PROPN
ftr-413	1819	33	15	15	NUM
ftr-413	1819	34	,	,	PUNCT
ftr-413	1819	35	which	which	PRON
ftr-413	1819	36	was	be	AUX
ftr-413	1819	37	within	within	ADP
ftr-413	1819	38	three	three	NUM
ftr-413	1819	39	years	year	NOUN
ftr-413	1819	40	prior	prior	ADV
ftr-413	1819	41	to	to	ADP
ftr-413	1819	42	the	the	DET
ftr-413	1819	43	date	date	NOUN
ftr-413	1819	44	of	of	ADP
ftr-413	1819	45	the	the	DET
ftr-413	1819	46	deficiency	deficiency	NOUN
ftr-413	1819	47	notice	notice	NOUN
ftr-413	1819	48	.	.	PUNCT
ftr-413	1820	1	f.	f.	PROPN
ftr-413	1820	2	liens	lien	NOUN
ftr-413	1820	3	and	and	CCONJ
ftr-413	1820	4	collections	collection	NOUN
ftr-413	1820	5	1	1	NUM
ftr-413	1820	6	.	.	PUNCT
ftr-413	1821	1	montgomery	montgomery	PROPN
ftr-413	1821	2	v.	v.	PROPN
ftr-413	1821	3	commissioner	commissioner	PROPN
ftr-413	1821	4	,	,	PUNCT
ftr-413	1821	5	122	122	NUM
ftr-413	1821	6	t.c	t.c	PROPN
ftr-413	1821	7	.	.	PROPN
ftr-413	1821	8	1	1	NUM
ftr-413	1821	9	(	(	PUNCT
ftr-413	1821	10	1/22/04	1/22/04	NUM
ftr-413	1821	11	)	)	PUNCT
ftr-413	1821	12	.	.	PUNCT
ftr-413	1822	1	because	because	SCONJ
ftr-413	1822	2	no	no	DET
ftr-413	1822	3	deficiency	deficiency	NOUN
ftr-413	1822	4	notice	notice	NOUN
ftr-413	1822	5	is	be	AUX
ftr-413	1822	6	issued	issue	VERB
ftr-413	1822	7	when	when	SCONJ
ftr-413	1822	8	the	the	DET
ftr-413	1822	9	irs	irs	PROPN
ftr-413	1822	10	attempts	attempt	VERB
ftr-413	1822	11	to	to	PART
ftr-413	1822	12	collect	collect	VERB
ftr-413	1822	13	unpaid	unpaid	ADJ
ftr-413	1822	14	taxes	taxis	NOUN
ftr-413	1822	15	shown	show	VERB
ftr-413	1822	16	as	as	ADP
ftr-413	1822	17	due	due	ADJ
ftr-413	1822	18	on	on	ADP
ftr-413	1822	19	the	the	DET
ftr-413	1822	20	return	return	NOUN
ftr-413	1822	21	filed	file	VERB
ftr-413	1822	22	by	by	ADP
ftr-413	1822	23	the	the	DET
ftr-413	1822	24	taxpayer	taxpayer	NOUN
ftr-413	1822	25	,	,	PUNCT
ftr-413	1822	26	at	at	ADP
ftr-413	1822	27	a	a	DET
ftr-413	1822	28	§	§	PROPN
ftr-413	1822	29	6330	6330	NUM
ftr-413	1822	30	collection	collection	NOUN
ftr-413	1822	31	due	due	ADJ
ftr-413	1822	32	process	process	NOUN
ftr-413	1822	33	hearing	hear	VERB
ftr-413	1822	34	the	the	DET
ftr-413	1822	35	taxpayer	taxpayer	NOUN
ftr-413	1822	36	may	may	AUX
ftr-413	1822	37	challenge	challenge	VERB
ftr-413	1822	38	the	the	DET
ftr-413	1822	39	existence	existence	NOUN
ftr-413	1822	40	or	or	CCONJ
ftr-413	1822	41	amount	amount	NOUN
ftr-413	1822	42	of	of	ADP
ftr-413	1822	43	the	the	DET
ftr-413	1822	44	tax	tax	NOUN
ftr-413	1822	45	2005	2005	NUM
ftr-413	1822	46	]	]	PUNCT
ftr-413	1822	47	recent	recent	ADJ
ftr-413	1822	48	developments	development	NOUN
ftr-413	1822	49	in	in	ADP
ftr-413	1822	50	federal	federal	ADJ
ftr-413	1822	51	income	income	NOUN
ftr-413	1822	52	taxation	taxation	NOUN
ftr-413	1822	53	127	127	NUM
ftr-413	1822	54	liability	liability	NOUN
ftr-413	1822	55	reported	report	VERB
ftr-413	1822	56	on	on	ADP
ftr-413	1822	57	the	the	DET
ftr-413	1822	58	original	original	ADJ
ftr-413	1822	59	tax	tax	NOUN
ftr-413	1822	60	return	return	NOUN
ftr-413	1822	61	.	.	PUNCT
ftr-413	1823	1	the	the	DET
ftr-413	1823	2	taxpayer	taxpayer	NOUN
ftr-413	1823	3	did	do	AUX
ftr-413	1823	4	not	not	PART
ftr-413	1823	5	have	have	VERB
ftr-413	1823	6	any	any	DET
ftr-413	1823	7	other	other	ADJ
ftr-413	1823	8	opportunity	opportunity	NOUN
ftr-413	1823	9	to	to	PART
ftr-413	1823	10	“	"	PUNCT
ftr-413	1823	11	contest	contest	VERB
ftr-413	1823	12	”	"	PUNCT
ftr-413	1823	13	the	the	DET
ftr-413	1823	14	liability	liability	NOUN
ftr-413	1823	15	.	.	PUNCT
ftr-413	1824	1	2	2	X
ftr-413	1824	2	.	.	X
ftr-413	1824	3	you	you	PRON
ftr-413	1824	4	do	do	AUX
ftr-413	1824	5	n’t	not	PART
ftr-413	1824	6	actually	actually	ADV
ftr-413	1824	7	have	have	VERB
ftr-413	1824	8	to	to	PART
ftr-413	1824	9	receive	receive	VERB
ftr-413	1824	10	the	the	DET
ftr-413	1824	11	notice	notice	NOUN
ftr-413	1824	12	that	that	SCONJ
ftr-413	1824	13	appeals	appeal	NOUN
ftr-413	1824	14	has	have	AUX
ftr-413	1824	15	not	not	PART
ftr-413	1824	16	granted	grant	VERB
ftr-413	1824	17	relief	relief	NOUN
ftr-413	1824	18	in	in	ADP
ftr-413	1824	19	a	a	DET
ftr-413	1824	20	due	due	ADJ
ftr-413	1824	21	process	process	NOUN
ftr-413	1824	22	hearing	hearing	NOUN
ftr-413	1824	23	for	for	ADP
ftr-413	1824	24	the	the	DET
ftr-413	1824	25	clock	clock	NOUN
ftr-413	1824	26	to	to	PART
ftr-413	1824	27	start	start	VERB
ftr-413	1824	28	ticking	tick	VERB
ftr-413	1824	29	on	on	ADP
ftr-413	1824	30	the	the	DET
ftr-413	1824	31	time	time	NOUN
ftr-413	1824	32	to	to	PART
ftr-413	1824	33	appeal	appeal	VERB
ftr-413	1824	34	to	to	ADP
ftr-413	1824	35	the	the	DET
ftr-413	1824	36	tax	tax	NOUN
ftr-413	1824	37	court	court	NOUN
ftr-413	1824	38	.	.	PUNCT
ftr-413	1825	1	weber	weber	PROPN
ftr-413	1825	2	ii	ii	PROPN
ftr-413	1825	3	v.	v.	PROPN
ftr-413	1825	4	commissioner	commissioner	PROPN
ftr-413	1825	5	,	,	PUNCT
ftr-413	1825	6	122	122	NUM
ftr-413	1825	7	t.c	t.c	PROPN
ftr-413	1825	8	.	.	PROPN
ftr-413	1825	9	258	258	NUM
ftr-413	1825	10	(	(	PUNCT
ftr-413	1825	11	3/22/04	3/22/04	NUM
ftr-413	1825	12	)	)	PUNCT
ftr-413	1825	13	.	.	PUNCT
ftr-413	1826	1	section	section	NOUN
ftr-413	1826	2	6330(a)(2	6330(a)(2	NUM
ftr-413	1826	3	)	)	PUNCT
ftr-413	1826	4	requires	require	VERB
ftr-413	1826	5	an	an	DET
ftr-413	1826	6	irs	irs	PROPN
ftr-413	1826	7	written	write	VERB
ftr-413	1826	8	notice	notice	NOUN
ftr-413	1826	9	to	to	ADP
ftr-413	1826	10	the	the	DET
ftr-413	1826	11	taxpayer	taxpayer	NOUN
ftr-413	1826	12	of	of	ADP
ftr-413	1826	13	its	its	PRON
ftr-413	1826	14	intent	intent	NOUN
ftr-413	1826	15	to	to	PART
ftr-413	1826	16	levy	levy	VERB
ftr-413	1826	17	on	on	ADP
ftr-413	1826	18	any	any	PRON
ftr-413	1826	19	of	of	ADP
ftr-413	1826	20	the	the	DET
ftr-413	1826	21	taxpayer	taxpayer	NOUN
ftr-413	1826	22	’s	’s	PART
ftr-413	1826	23	property	property	NOUN
ftr-413	1826	24	be	be	AUX
ftr-413	1826	25	delivered	deliver	VERB
ftr-413	1826	26	in	in	ADP
ftr-413	1826	27	person	person	NOUN
ftr-413	1826	28	,	,	PUNCT
ftr-413	1826	29	left	leave	VERB
ftr-413	1826	30	at	at	ADP
ftr-413	1826	31	the	the	DET
ftr-413	1826	32	taxpayer	taxpayer	NOUN
ftr-413	1826	33	’s	’s	PART
ftr-413	1826	34	home	home	NOUN
ftr-413	1826	35	or	or	CCONJ
ftr-413	1826	36	usual	usual	ADJ
ftr-413	1826	37	place	place	NOUN
ftr-413	1826	38	of	of	ADP
ftr-413	1826	39	business	business	NOUN
ftr-413	1826	40	,	,	PUNCT
ftr-413	1826	41	or	or	CCONJ
ftr-413	1826	42	sent	send	VERB
ftr-413	1826	43	by	by	ADP
ftr-413	1826	44	certified	certified	ADJ
ftr-413	1826	45	or	or	CCONJ
ftr-413	1826	46	registered	register	VERB
ftr-413	1826	47	mail	mail	NOUN
ftr-413	1826	48	to	to	ADP
ftr-413	1826	49	his	his	PRON
ftr-413	1826	50	last	last	ADJ
ftr-413	1826	51	known	know	VERB
ftr-413	1826	52	address	address	NOUN
ftr-413	1826	53	at	at	ADV
ftr-413	1826	54	least	least	ADV
ftr-413	1826	55	thirty	thirty	NUM
ftr-413	1826	56	days	day	NOUN
ftr-413	1826	57	before	before	ADP
ftr-413	1826	58	the	the	DET
ftr-413	1826	59	date	date	NOUN
ftr-413	1826	60	of	of	ADP
ftr-413	1826	61	the	the	DET
ftr-413	1826	62	levy	levy	NOUN
ftr-413	1826	63	.	.	PUNCT
ftr-413	1827	1	although	although	SCONJ
ftr-413	1827	2	the	the	DET
ftr-413	1827	3	statute	statute	NOUN
ftr-413	1827	4	does	do	AUX
ftr-413	1827	5	not	not	PART
ftr-413	1827	6	specify	specify	VERB
ftr-413	1827	7	the	the	DET
ftr-413	1827	8	manner	manner	NOUN
ftr-413	1827	9	in	in	ADP
ftr-413	1827	10	which	which	PRON
ftr-413	1827	11	the	the	DET
ftr-413	1827	12	appeals	appeal	NOUN
ftr-413	1827	13	office	office	NOUN
ftr-413	1827	14	must	must	AUX
ftr-413	1827	15	inform	inform	VERB
ftr-413	1827	16	the	the	DET
ftr-413	1827	17	taxpayer	taxpayer	NOUN
ftr-413	1827	18	of	of	ADP
ftr-413	1827	19	its	its	PRON
ftr-413	1827	20	determination	determination	NOUN
ftr-413	1827	21	following	follow	VERB
ftr-413	1827	22	a	a	DET
ftr-413	1827	23	due	due	ADJ
ftr-413	1827	24	process	process	NOUN
ftr-413	1827	25	hearing	hearing	NOUN
ftr-413	1827	26	,	,	PUNCT
ftr-413	1827	27	the	the	DET
ftr-413	1827	28	tax	tax	NOUN
ftr-413	1827	29	court	court	NOUN
ftr-413	1827	30	has	have	AUX
ftr-413	1827	31	held	hold	VERB
ftr-413	1827	32	that	that	DET
ftr-413	1827	33	notice	notice	NOUN
ftr-413	1827	34	sent	send	VERB
ftr-413	1827	35	by	by	ADP
ftr-413	1827	36	certified	certified	ADJ
ftr-413	1827	37	or	or	CCONJ
ftr-413	1827	38	registered	register	VERB
ftr-413	1827	39	mail	mail	NOUN
ftr-413	1827	40	to	to	ADP
ftr-413	1827	41	the	the	DET
ftr-413	1827	42	taxpayer	taxpayer	NOUN
ftr-413	1827	43	’s	’s	PART
ftr-413	1827	44	last	last	ADJ
ftr-413	1827	45	known	know	VERB
ftr-413	1827	46	address	address	NOUN
ftr-413	1827	47	–	–	PUNCT
ftr-413	1827	48	the	the	DET
ftr-413	1827	49	method	method	NOUN
ftr-413	1827	50	specifically	specifically	ADV
ftr-413	1827	51	authorized	authorize	VERB
ftr-413	1827	52	for	for	ADP
ftr-413	1827	53	sending	send	VERB
ftr-413	1827	54	deficiency	deficiency	NOUN
ftr-413	1827	55	notices	notice	NOUN
ftr-413	1827	56	in	in	ADP
ftr-413	1827	57	§	§	PROPN
ftr-413	1827	58	6212(a	6212(a	NOUN
ftr-413	1827	59	)	)	PUNCT
ftr-413	1827	60	and	and	CCONJ
ftr-413	1827	61	(	(	PUNCT
ftr-413	1827	62	b	b	NOUN
ftr-413	1827	63	)	)	PUNCT
ftr-413	1827	64	–	–	PUNCT
ftr-413	1827	65	suffices	suffice	NOUN
ftr-413	1827	66	.	.	PUNCT
ftr-413	1828	1	[	[	X
ftr-413	1828	2	the	the	DET
ftr-413	1828	3	court	court	NOUN
ftr-413	1828	4	also	also	ADV
ftr-413	1828	5	observed	observe	VERB
ftr-413	1828	6	that	that	SCONJ
ftr-413	1828	7	notice	notice	NOUN
ftr-413	1828	8	might	might	AUX
ftr-413	1828	9	be	be	AUX
ftr-413	1828	10	sufficient	sufficient	ADJ
ftr-413	1828	11	if	if	SCONJ
ftr-413	1828	12	it	it	PRON
ftr-413	1828	13	is	be	AUX
ftr-413	1828	14	given	give	VERB
ftr-413	1828	15	in	in	ADP
ftr-413	1828	16	person	person	NOUN
ftr-413	1828	17	or	or	CCONJ
ftr-413	1828	18	left	leave	VERB
ftr-413	1828	19	at	at	ADP
ftr-413	1828	20	the	the	DET
ftr-413	1828	21	taxpayer	taxpayer	NOUN
ftr-413	1828	22	’s	’s	PART
ftr-413	1828	23	dwelling	dwelling	ADJ
ftr-413	1828	24	or	or	CCONJ
ftr-413	1828	25	usual	usual	ADJ
ftr-413	1828	26	place	place	NOUN
ftr-413	1828	27	of	of	ADP
ftr-413	1828	28	business	business	NOUN
ftr-413	1828	29	,	,	PUNCT
ftr-413	1828	30	analogizing	analogize	VERB
ftr-413	1828	31	to	to	ADP
ftr-413	1828	32	§	§	PROPN
ftr-413	1828	33	6330(a)(2	6330(a)(2	NUM
ftr-413	1828	34	)	)	PUNCT
ftr-413	1828	35	,	,	PUNCT
ftr-413	1828	36	but	but	CCONJ
ftr-413	1828	37	did	do	AUX
ftr-413	1828	38	not	not	PART
ftr-413	1828	39	decide	decide	VERB
ftr-413	1828	40	that	that	DET
ftr-413	1828	41	question	question	NOUN
ftr-413	1828	42	.	.	PUNCT
ftr-413	1828	43	]	]	PUNCT
ftr-413	1829	1	accordingly	accordingly	ADV
ftr-413	1829	2	,	,	PUNCT
ftr-413	1829	3	because	because	SCONJ
ftr-413	1829	4	the	the	DET
ftr-413	1829	5	irs	irs	PROPN
ftr-413	1829	6	proved	prove	VERB
ftr-413	1829	7	such	such	ADJ
ftr-413	1829	8	mailing	mailing	NOUN
ftr-413	1829	9	,	,	PUNCT
ftr-413	1829	10	even	even	ADV
ftr-413	1829	11	though	though	SCONJ
ftr-413	1829	12	the	the	DET
ftr-413	1829	13	notice	notice	NOUN
ftr-413	1829	14	was	be	AUX
ftr-413	1829	15	returned	return	VERB
ftr-413	1829	16	by	by	ADP
ftr-413	1829	17	the	the	DET
ftr-413	1829	18	postal	postal	ADJ
ftr-413	1829	19	service	service	NOUN
ftr-413	1829	20	as	as	ADP
ftr-413	1829	21	“	"	PUNCT
ftr-413	1829	22	unclaimed	unclaimed	ADJ
ftr-413	1829	23	”	"	PUNCT
ftr-413	1829	24	taxpayer	taxpayer	PROPN
ftr-413	1829	25	’s	’s	PART
ftr-413	1829	26	petition	petition	NOUN
ftr-413	1829	27	to	to	ADP
ftr-413	1829	28	the	the	DET
ftr-413	1829	29	tax	tax	NOUN
ftr-413	1829	30	court	court	NOUN
ftr-413	1829	31	was	be	AUX
ftr-413	1829	32	untimely	untimely	ADJ
ftr-413	1829	33	.	.	PUNCT
ftr-413	1830	1	the	the	DET
ftr-413	1830	2	subsequent	subsequent	ADJ
ftr-413	1830	3	mailing	mail	VERB
ftr-413	1830	4	a	a	DET
ftr-413	1830	5	“	"	PUNCT
ftr-413	1830	6	courtesy	courtesy	NOUN
ftr-413	1830	7	copy	copy	NOUN
ftr-413	1830	8	”	"	PUNCT
ftr-413	1830	9	of	of	ADP
ftr-413	1830	10	the	the	DET
ftr-413	1830	11	notice	notice	NOUN
ftr-413	1830	12	did	do	AUX
ftr-413	1830	13	not	not	PART
ftr-413	1830	14	revive	revive	VERB
ftr-413	1830	15	the	the	DET
ftr-413	1830	16	period	period	NOUN
ftr-413	1830	17	for	for	ADP
ftr-413	1830	18	appeal	appeal	NOUN
ftr-413	1830	19	.	.	PUNCT
ftr-413	1831	1	3	3	X
ftr-413	1831	2	.	.	X
ftr-413	1831	3	urbano	urbano	PROPN
ftr-413	1831	4	v.	v.	PROPN
ftr-413	1831	5	commissioner	commissioner	PROPN
ftr-413	1831	6	,	,	PUNCT
ftr-413	1831	7	122	122	NUM
ftr-413	1831	8	t.c	t.c	PROPN
ftr-413	1831	9	.	.	PROPN
ftr-413	1831	10	384	384	NUM
ftr-413	1831	11	(	(	PUNCT
ftr-413	1831	12	6/10/04	6/10/04	NUM
ftr-413	1831	13	)	)	PUNCT
ftr-413	1831	14	.	.	PUNCT
ftr-413	1832	1	although	although	SCONJ
ftr-413	1832	2	,	,	PUNCT
ftr-413	1832	3	the	the	DET
ftr-413	1832	4	tax	tax	NOUN
ftr-413	1832	5	court	court	NOUN
ftr-413	1832	6	’s	’s	PART
ftr-413	1832	7	jurisdiction	jurisdiction	NOUN
ftr-413	1832	8	to	to	PART
ftr-413	1832	9	review	review	VERB
ftr-413	1832	10	§	§	PROPN
ftr-413	1832	11	§	§	PROPN
ftr-413	1832	12	6320/6330	6320/6330	NUM
ftr-413	1832	13	due	due	ADJ
ftr-413	1832	14	process	process	NOUN
ftr-413	1832	15	hearing	hearing	NOUN
ftr-413	1832	16	decisions	decision	NOUN
ftr-413	1832	17	is	be	AUX
ftr-413	1832	18	limited	limit	VERB
ftr-413	1832	19	to	to	ADP
ftr-413	1832	20	cases	case	NOUN
ftr-413	1832	21	involving	involve	VERB
ftr-413	1832	22	taxes	taxis	NOUN
ftr-413	1832	23	over	over	ADP
ftr-413	1832	24	which	which	PRON
ftr-413	1832	25	it	it	PRON
ftr-413	1832	26	has	have	VERB
ftr-413	1832	27	deficiency	deficiency	NOUN
ftr-413	1832	28	jurisdiction	jurisdiction	NOUN
ftr-413	1832	29	,	,	PUNCT
ftr-413	1832	30	judge	judge	PROPN
ftr-413	1832	31	laro	laro	PROPN
ftr-413	1832	32	held	hold	VERB
ftr-413	1832	33	that	that	SCONJ
ftr-413	1832	34	the	the	DET
ftr-413	1832	35	tax	tax	NOUN
ftr-413	1832	36	court	court	NOUN
ftr-413	1832	37	has	have	VERB
ftr-413	1832	38	jurisdiction	jurisdiction	NOUN
ftr-413	1832	39	to	to	PART
ftr-413	1832	40	redetermine	redetermine	VERB
ftr-413	1832	41	interest	interest	NOUN
ftr-413	1832	42	in	in	ADP
ftr-413	1832	43	reviewing	review	VERB
ftr-413	1832	44	due	due	ADJ
ftr-413	1832	45	process	process	NOUN
ftr-413	1832	46	hearings	hearing	NOUN
ftr-413	1832	47	,	,	PUNCT
ftr-413	1832	48	even	even	ADV
ftr-413	1832	49	though	though	SCONJ
ftr-413	1832	50	it	it	PRON
ftr-413	1832	51	generally	generally	ADV
ftr-413	1832	52	lacks	lack	VERB
ftr-413	1832	53	jurisdiction	jurisdiction	NOUN
ftr-413	1832	54	to	to	PART
ftr-413	1832	55	redetermine	redetermine	VERB
ftr-413	1832	56	interest	interest	NOUN
ftr-413	1833	1	[	[	X
ftr-413	1833	2	other	other	ADJ
ftr-413	1833	3	than	than	SCONJ
ftr-413	1833	4	to	to	PART
ftr-413	1833	5	review	review	VERB
ftr-413	1833	6	decisions	decision	NOUN
ftr-413	1833	7	regarding	regard	VERB
ftr-413	1833	8	abatement	abatement	NOUN
ftr-413	1833	9	of	of	ADP
ftr-413	1833	10	interest	interest	NOUN
ftr-413	1833	11	under	under	ADP
ftr-413	1833	12	§	§	PROPN
ftr-413	1833	13	6404(h	6404(h	PROPN
ftr-413	1833	14	)	)	PUNCT
ftr-413	1833	15	]	]	PUNCT
ftr-413	1833	16	.	.	PUNCT
ftr-413	1834	1	4	4	X
ftr-413	1834	2	.	.	X
ftr-413	1834	3	iannone	iannone	NOUN
ftr-413	1834	4	v.	v.	ADP
ftr-413	1834	5	commissioner	commissioner	PROPN
ftr-413	1834	6	,	,	PUNCT
ftr-413	1834	7	122	122	NUM
ftr-413	1834	8	t.c	t.c	PROPN
ftr-413	1834	9	.	.	PROPN
ftr-413	1834	10	287	287	NUM
ftr-413	1834	11	(	(	PUNCT
ftr-413	1834	12	4/19/04	4/19/04	NUM
ftr-413	1834	13	)	)	PUNCT
ftr-413	1834	14	.	.	PUNCT
ftr-413	1835	1	in	in	ADP
ftr-413	1835	2	a	a	DET
ftr-413	1835	3	review	review	NOUN
ftr-413	1835	4	of	of	ADP
ftr-413	1835	5	an	an	DET
ftr-413	1835	6	appeals	appeal	NOUN
ftr-413	1835	7	decision	decision	NOUN
ftr-413	1835	8	in	in	ADP
ftr-413	1835	9	a	a	DET
ftr-413	1835	10	§	§	NOUN
ftr-413	1835	11	§	§	PROPN
ftr-413	1835	12	6320/6330	6320/6330	NUM
ftr-413	1835	13	due	due	ADJ
ftr-413	1835	14	process	process	NOUN
ftr-413	1835	15	hearing	hearing	NOUN
ftr-413	1835	16	,	,	PUNCT
ftr-413	1835	17	judge	judge	PROPN
ftr-413	1835	18	nims	nims	PROPN
ftr-413	1835	19	held	hold	VERB
ftr-413	1835	20	that	that	SCONJ
ftr-413	1835	21	a	a	DET
ftr-413	1835	22	tax	tax	NOUN
ftr-413	1835	23	lien	lien	NOUN
ftr-413	1835	24	against	against	ADP
ftr-413	1835	25	a	a	DET
ftr-413	1835	26	bankrupt	bankrupt	ADJ
ftr-413	1835	27	taxpayer	taxpayer	NOUN
ftr-413	1835	28	’s	’s	PART
ftr-413	1835	29	§	§	PROPN
ftr-413	1835	30	401(k	401(k	PROPN
ftr-413	1835	31	)	)	PUNCT
ftr-413	1835	32	retirement	retirement	NOUN
ftr-413	1835	33	account	account	NOUN
ftr-413	1835	34	,	,	PUNCT
ftr-413	1835	35	which	which	PRON
ftr-413	1835	36	,	,	PUNCT
ftr-413	1835	37	under	under	ADP
ftr-413	1835	38	new	new	PROPN
ftr-413	1835	39	jersey	jersey	PROPN
ftr-413	1835	40	law	law	NOUN
ftr-413	1835	41	,	,	PUNCT
ftr-413	1835	42	was	be	AUX
ftr-413	1835	43	exempt	exempt	ADJ
ftr-413	1835	44	from	from	ADP
ftr-413	1835	45	creditor	creditor	NOUN
ftr-413	1835	46	’s	’s	PART
ftr-413	1835	47	claims	claim	NOUN
ftr-413	1835	48	in	in	ADP
ftr-413	1835	49	bankruptcy	bankruptcy	NOUN
ftr-413	1835	50	,	,	PUNCT
ftr-413	1835	51	survived	survive	VERB
ftr-413	1835	52	the	the	DET
ftr-413	1835	53	bankruptcy	bankruptcy	NOUN
ftr-413	1835	54	.	.	PUNCT
ftr-413	1836	1	accordingly	accordingly	ADV
ftr-413	1836	2	,	,	PUNCT
ftr-413	1836	3	the	the	DET
ftr-413	1836	4	irs	irs	PROPN
ftr-413	1836	5	could	could	AUX
ftr-413	1836	6	levy	levy	VERB
ftr-413	1836	7	against	against	ADP
ftr-413	1836	8	the	the	DET
ftr-413	1836	9	§	§	PROPN
ftr-413	1836	10	401(k	401(k	PROPN
ftr-413	1836	11	)	)	PUNCT
ftr-413	1836	12	account	account	NOUN
ftr-413	1836	13	.	.	PUNCT
ftr-413	1837	1	[	[	X
ftr-413	1837	2	in	in	ADP
ftr-413	1837	3	the	the	DET
ftr-413	1837	4	tax	tax	NOUN
ftr-413	1837	5	court	court	NOUN
ftr-413	1837	6	the	the	DET
ftr-413	1837	7	irs	irs	PROPN
ftr-413	1837	8	tried	try	VERB
ftr-413	1837	9	to	to	PART
ftr-413	1837	10	argue	argue	VERB
ftr-413	1837	11	that	that	SCONJ
ftr-413	1837	12	the	the	DET
ftr-413	1837	13	§	§	PROPN
ftr-413	1837	14	401(k	401(k	PROPN
ftr-413	1837	15	)	)	PUNCT
ftr-413	1837	16	account	account	NOUN
ftr-413	1837	17	was	be	AUX
ftr-413	1837	18	not	not	PART
ftr-413	1837	19	exempt	exempt	ADJ
ftr-413	1837	20	,	,	PUNCT
ftr-413	1837	21	but	but	CCONJ
ftr-413	1837	22	judge	judge	PROPN
ftr-413	1837	23	nims	nims	PROPN
ftr-413	1837	24	held	hold	VERB
ftr-413	1837	25	that	that	SCONJ
ftr-413	1837	26	the	the	DET
ftr-413	1837	27	appeals	appeal	NOUN
ftr-413	1837	28	officer	officer	NOUN
ftr-413	1837	29	’s	’s	PART
ftr-413	1837	30	agreement	agreement	NOUN
ftr-413	1837	31	in	in	ADP
ftr-413	1837	32	the	the	DET
ftr-413	1837	33	determination	determination	NOUN
ftr-413	1837	34	letter	letter	NOUN
ftr-413	1837	35	to	to	PART
ftr-413	1837	36	assume	assume	VERB
ftr-413	1837	37	that	that	SCONJ
ftr-413	1837	38	the	the	DET
ftr-413	1837	39	account	account	NOUN
ftr-413	1837	40	was	be	AUX
ftr-413	1837	41	an	an	DET
ftr-413	1837	42	exempt	exempt	ADJ
ftr-413	1837	43	asset	asset	NOUN
ftr-413	1837	44	foreclosed	foreclose	VERB
ftr-413	1837	45	any	any	DET
ftr-413	1837	46	subsequent	subsequent	ADJ
ftr-413	1837	47	argument	argument	NOUN
ftr-413	1837	48	in	in	ADP
ftr-413	1837	49	the	the	DET
ftr-413	1837	50	tax	tax	NOUN
ftr-413	1837	51	court	court	NOUN
ftr-413	1837	52	that	that	SCONJ
ftr-413	1837	53	it	it	PRON
ftr-413	1837	54	was	be	AUX
ftr-413	1837	55	not	not	PART
ftr-413	1837	56	exempt	exempt	ADJ
ftr-413	1837	57	.	.	PUNCT
ftr-413	1837	58	]	]	X
ftr-413	1838	1	5	5	X
ftr-413	1838	2	.	.	PUNCT
ftr-413	1838	3	tax	tax	NOUN
ftr-413	1838	4	court	court	NOUN
ftr-413	1838	5	review	review	NOUN
ftr-413	1838	6	of	of	ADP
ftr-413	1838	7	collection	collection	NOUN
ftr-413	1838	8	due	due	ADJ
ftr-413	1838	9	process	process	NOUN
ftr-413	1838	10	hearings	hearing	NOUN
ftr-413	1838	11	is	be	AUX
ftr-413	1838	12	not	not	PART
ftr-413	1838	13	perfunctory	perfunctory	ADJ
ftr-413	1838	14	.	.	PUNCT
ftr-413	1839	1	fowler	fowler	PROPN
ftr-413	1839	2	v.	v.	PROPN
ftr-413	1839	3	commissioner	commissioner	PROPN
ftr-413	1839	4	,	,	PUNCT
ftr-413	1839	5	t.c	t.c	PROPN
ftr-413	1839	6	.	.	PROPN
ftr-413	1839	7	memo	memo	NOUN
ftr-413	1839	8	.	.	PUNCT
ftr-413	1840	1	2004	2004	NUM
ftr-413	1840	2	-	-	SYM
ftr-413	1840	3	163	163	NUM
ftr-413	1840	4	(	(	PUNCT
ftr-413	1840	5	7/13/04	7/13/04	PROPN
ftr-413	1840	6	)	)	PUNCT
ftr-413	1840	7	.	.	PUNCT
ftr-413	1841	1	in	in	ADP
ftr-413	1841	2	reviewing	review	VERB
ftr-413	1841	3	the	the	DET
ftr-413	1841	4	irs	irs	PROPN
ftr-413	1841	5	’s	’s	PART
ftr-413	1841	6	rejection	rejection	NOUN
ftr-413	1841	7	of	of	ADP
ftr-413	1841	8	the	the	DET
ftr-413	1841	9	taxpayer	taxpayer	NOUN
ftr-413	1841	10	’s	’s	PART
ftr-413	1841	11	offer	offer	NOUN
ftr-413	1841	12	in	in	ADP
ftr-413	1841	13	compromise	compromise	NOUN
ftr-413	1841	14	in	in	ADP
ftr-413	1841	15	a	a	DET
ftr-413	1841	16	collection	collection	NOUN
ftr-413	1841	17	due	due	ADJ
ftr-413	1841	18	process	process	NOUN
ftr-413	1841	19	hearing	hearing	NOUN
ftr-413	1841	20	,	,	PUNCT
ftr-413	1841	21	judge	judge	PROPN
ftr-413	1841	22	gerber	gerber	PROPN
ftr-413	1841	23	held	hold	VERB
ftr-413	1841	24	that	that	SCONJ
ftr-413	1841	25	the	the	DET
ftr-413	1841	26	rejection	rejection	NOUN
ftr-413	1841	27	was	be	AUX
ftr-413	1841	28	an	an	DET
ftr-413	1841	29	128	128	NUM
ftr-413	1841	30	florida	florida	PROPN
ftr-413	1841	31	tax	tax	NOUN
ftr-413	1841	32	review	review	NOUN
ftr-413	1842	1	[	[	X
ftr-413	1842	2	vol.7	vol.7	NOUN
ftr-413	1842	3	:	:	PUNCT
ftr-413	1842	4	si	si	ADJ
ftr-413	1842	5	abuse	abuse	NOUN
ftr-413	1842	6	of	of	ADP
ftr-413	1842	7	discretion	discretion	NOUN
ftr-413	1842	8	because	because	SCONJ
ftr-413	1842	9	in	in	ADP
ftr-413	1842	10	considering	consider	VERB
ftr-413	1842	11	whether	whether	SCONJ
ftr-413	1842	12	the	the	DET
ftr-413	1842	13	taxpayer	taxpayer	NOUN
ftr-413	1842	14	could	could	AUX
ftr-413	1842	15	make	make	VERB
ftr-413	1842	16	installment	installment	ADJ
ftr-413	1842	17	payments	payment	NOUN
ftr-413	1842	18	the	the	DET
ftr-413	1842	19	appeals	appeal	NOUN
ftr-413	1842	20	officer	officer	NOUN
ftr-413	1842	21	relied	rely	VERB
ftr-413	1842	22	solely	solely	ADV
ftr-413	1842	23	on	on	ADP
ftr-413	1842	24	national	national	ADJ
ftr-413	1842	25	average	average	ADJ
ftr-413	1842	26	statistics	statistic	NOUN
ftr-413	1842	27	to	to	PART
ftr-413	1842	28	determine	determine	VERB
ftr-413	1842	29	living	living	NOUN
ftr-413	1842	30	expenses	expense	NOUN
ftr-413	1842	31	rather	rather	ADV
ftr-413	1842	32	than	than	ADP
ftr-413	1842	33	taking	take	VERB
ftr-413	1842	34	taxpayer	taxpayer	NOUN
ftr-413	1842	35	’s	’s	PART
ftr-413	1842	36	actual	actual	ADJ
ftr-413	1842	37	expenses	expense	NOUN
ftr-413	1842	38	into	into	ADP
ftr-413	1842	39	account	account	NOUN
ftr-413	1842	40	.	.	PUNCT
ftr-413	1843	1	6	6	X
ftr-413	1843	2	.	.	X
ftr-413	1843	3	tax	tax	NOUN
ftr-413	1843	4	court	court	NOUN
ftr-413	1843	5	makes	make	VERB
ftr-413	1843	6	it	it	PRON
ftr-413	1843	7	easier	easy	ADJ
ftr-413	1843	8	to	to	PART
ftr-413	1843	9	find	find	VERB
ftr-413	1843	10	abuse	abuse	NOUN
ftr-413	1843	11	of	of	ADP
ftr-413	1843	12	discretion	discretion	NOUN
ftr-413	1843	13	in	in	ADP
ftr-413	1843	14	collection	collection	NOUN
ftr-413	1843	15	due	due	ADJ
ftr-413	1843	16	process	process	NOUN
ftr-413	1843	17	hearings	hearing	NOUN
ftr-413	1843	18	.	.	PUNCT
ftr-413	1844	1	robinette	robinette	PROPN
ftr-413	1844	2	v.	v.	PROPN
ftr-413	1844	3	commissioner	commissioner	PROPN
ftr-413	1844	4	,	,	PUNCT
ftr-413	1844	5	123	123	NUM
ftr-413	1844	6	t.c	t.c	PROPN
ftr-413	1844	7	.	.	PROPN
ftr-413	1844	8	85	85	NUM
ftr-413	1844	9	(	(	PUNCT
ftr-413	1844	10	7/20/04	7/20/04	NUM
ftr-413	1844	11	)	)	PUNCT
ftr-413	1844	12	.	.	PUNCT
ftr-413	1845	1	in	in	ADP
ftr-413	1845	2	1995	1995	NUM
ftr-413	1845	3	,	,	PUNCT
ftr-413	1845	4	the	the	DET
ftr-413	1845	5	taxpayer	taxpayer	NOUN
ftr-413	1845	6	had	have	AUX
ftr-413	1845	7	entered	enter	VERB
ftr-413	1845	8	into	into	ADP
ftr-413	1845	9	an	an	DET
ftr-413	1845	10	offer	offer	NOUN
ftr-413	1845	11	in	in	ADP
ftr-413	1845	12	compromise	compromise	NOUN
ftr-413	1845	13	(	(	PUNCT
ftr-413	1845	14	based	base	VERB
ftr-413	1845	15	on	on	ADP
ftr-413	1845	16	doubts	doubt	NOUN
ftr-413	1845	17	as	as	ADP
ftr-413	1845	18	to	to	ADP
ftr-413	1845	19	collectibility	collectibility	VERB
ftr-413	1845	20	)	)	PUNCT
ftr-413	1845	21	relating	relate	VERB
ftr-413	1845	22	to	to	ADP
ftr-413	1845	23	years	year	NOUN
ftr-413	1845	24	prior	prior	ADV
ftr-413	1845	25	to	to	ADP
ftr-413	1845	26	1992	1992	NUM
ftr-413	1845	27	,	,	PUNCT
ftr-413	1845	28	which	which	PRON
ftr-413	1845	29	required	require	VERB
ftr-413	1845	30	that	that	SCONJ
ftr-413	1845	31	he	he	PRON
ftr-413	1845	32	file	file	VERB
ftr-413	1845	33	timely	timely	ADJ
ftr-413	1845	34	returns	return	NOUN
ftr-413	1845	35	for	for	ADP
ftr-413	1845	36	1995	1995	NUM
ftr-413	1845	37	through	through	ADP
ftr-413	1845	38	1999	1999	NUM
ftr-413	1845	39	.	.	PUNCT
ftr-413	1846	1	the	the	DET
ftr-413	1846	2	returns	return	NOUN
ftr-413	1846	3	for	for	ADP
ftr-413	1846	4	1995	1995	NUM
ftr-413	1846	5	through	through	ADP
ftr-413	1846	6	1997	1997	NUM
ftr-413	1846	7	were	be	AUX
ftr-413	1846	8	timely	timely	ADV
ftr-413	1846	9	filed	file	VERB
ftr-413	1846	10	,	,	PUNCT
ftr-413	1846	11	but	but	CCONJ
ftr-413	1846	12	the	the	DET
ftr-413	1846	13	1998	1998	NUM
ftr-413	1846	14	return	return	NOUN
ftr-413	1846	15	was	be	AUX
ftr-413	1846	16	never	never	ADV
ftr-413	1846	17	received	receive	VERB
ftr-413	1846	18	.	.	PUNCT
ftr-413	1847	1	the	the	DET
ftr-413	1847	2	taxpayer	taxpayer	NOUN
ftr-413	1847	3	and	and	CCONJ
ftr-413	1847	4	his	his	PRON
ftr-413	1847	5	accountant	accountant	NOUN
ftr-413	1847	6	claimed	claim	VERB
ftr-413	1847	7	that	that	SCONJ
ftr-413	1847	8	on	on	ADP
ftr-413	1847	9	the	the	DET
ftr-413	1847	10	day	day	NOUN
ftr-413	1847	11	the	the	DET
ftr-413	1847	12	1998	1998	NUM
ftr-413	1847	13	return	return	NOUN
ftr-413	1847	14	was	be	AUX
ftr-413	1847	15	due	due	ADJ
ftr-413	1847	16	,	,	PUNCT
ftr-413	1847	17	his	his	PRON
ftr-413	1847	18	accountant	accountant	NOUN
ftr-413	1847	19	prepared	prepare	VERB
ftr-413	1847	20	it	it	PRON
ftr-413	1847	21	,	,	PUNCT
ftr-413	1847	22	the	the	DET
ftr-413	1847	23	taxpayer	taxpayer	NOUN
ftr-413	1847	24	signed	sign	VERB
ftr-413	1847	25	it	it	PRON
ftr-413	1847	26	,	,	PUNCT
ftr-413	1847	27	and	and	CCONJ
ftr-413	1847	28	the	the	DET
ftr-413	1847	29	accountant	accountant	NOUN
ftr-413	1847	30	mailed	mail	VERB
ftr-413	1847	31	it	it	PRON
ftr-413	1847	32	using	use	VERB
ftr-413	1847	33	a	a	DET
ftr-413	1847	34	private	private	ADJ
ftr-413	1847	35	postage	postage	NOUN
ftr-413	1847	36	meter	meter	NOUN
ftr-413	1848	1	[	[	X
ftr-413	1848	2	uh	uh	INTJ
ftr-413	1848	3	-	-	INTJ
ftr-413	1848	4	oh	oh	INTJ
ftr-413	1848	5	]	]	PUNCT
ftr-413	1848	6	.	.	PUNCT
ftr-413	1849	1	the	the	DET
ftr-413	1849	2	irs	irs	PROPN
ftr-413	1849	3	declared	declare	VERB
ftr-413	1849	4	the	the	DET
ftr-413	1849	5	compromise	compromise	NOUN
ftr-413	1849	6	in	in	ADP
ftr-413	1849	7	default	default	NOUN
ftr-413	1849	8	.	.	PUNCT
ftr-413	1850	1	after	after	ADP
ftr-413	1850	2	a	a	DET
ftr-413	1850	3	due	due	ADJ
ftr-413	1850	4	process	process	NOUN
ftr-413	1850	5	hearing	hearing	NOUN
ftr-413	1850	6	in	in	ADP
ftr-413	1850	7	which	which	PRON
ftr-413	1850	8	the	the	DET
ftr-413	1850	9	taxpayer	taxpayer	NOUN
ftr-413	1850	10	claimed	claim	VERB
ftr-413	1850	11	good	good	ADJ
ftr-413	1850	12	faith	faith	NOUN
ftr-413	1850	13	compliance	compliance	NOUN
ftr-413	1850	14	and	and	CCONJ
ftr-413	1850	15	offered	offer	VERB
ftr-413	1850	16	alternative	alternative	ADJ
ftr-413	1850	17	proof	proof	NOUN
ftr-413	1850	18	of	of	ADP
ftr-413	1850	19	mailing	mailing	NOUN
ftr-413	1850	20	,	,	PUNCT
ftr-413	1850	21	including	include	VERB
ftr-413	1850	22	a	a	DET
ftr-413	1850	23	copy	copy	NOUN
ftr-413	1850	24	of	of	ADP
ftr-413	1850	25	the	the	DET
ftr-413	1850	26	1998	1998	NUM
ftr-413	1850	27	return	return	NOUN
ftr-413	1850	28	,	,	PUNCT
ftr-413	1850	29	the	the	DET
ftr-413	1850	30	appeals	appeal	NOUN
ftr-413	1850	31	officer	officer	NOUN
ftr-413	1850	32	issued	issue	VERB
ftr-413	1850	33	a	a	DET
ftr-413	1850	34	notice	notice	NOUN
ftr-413	1850	35	of	of	ADP
ftr-413	1850	36	determination	determination	NOUN
ftr-413	1850	37	to	to	PART
ftr-413	1850	38	proceed	proceed	VERB
ftr-413	1850	39	with	with	ADP
ftr-413	1850	40	collection	collection	NOUN
ftr-413	1850	41	,	,	PUNCT
ftr-413	1850	42	because	because	SCONJ
ftr-413	1850	43	the	the	DET
ftr-413	1850	44	appeals	appeal	NOUN
ftr-413	1850	45	officer	officer	NOUN
ftr-413	1850	46	would	would	AUX
ftr-413	1850	47	accept	accept	VERB
ftr-413	1850	48	only	only	ADV
ftr-413	1850	49	a	a	DET
ftr-413	1850	50	certified	certify	VERB
ftr-413	1850	51	or	or	CCONJ
ftr-413	1850	52	registered	register	VERB
ftr-413	1850	53	mail	mail	NOUN
ftr-413	1850	54	receipt	receipt	NOUN
ftr-413	1850	55	as	as	ADP
ftr-413	1850	56	proof	proof	NOUN
ftr-413	1850	57	of	of	ADP
ftr-413	1850	58	mailing	mail	VERB
ftr-413	1850	59	.	.	PUNCT
ftr-413	1851	1	even	even	ADV
ftr-413	1851	2	though	though	SCONJ
ftr-413	1851	3	the	the	DET
ftr-413	1851	4	tax	tax	NOUN
ftr-413	1851	5	court	court	NOUN
ftr-413	1851	6	’s	’s	PART
ftr-413	1851	7	review	review	NOUN
ftr-413	1851	8	of	of	ADP
ftr-413	1851	9	collection	collection	NOUN
ftr-413	1851	10	due	due	ADJ
ftr-413	1851	11	process	process	NOUN
ftr-413	1851	12	hearings	hearing	NOUN
ftr-413	1851	13	is	be	AUX
ftr-413	1851	14	for	for	ADP
ftr-413	1851	15	abuse	abuse	NOUN
ftr-413	1851	16	of	of	ADP
ftr-413	1851	17	discretion	discretion	NOUN
ftr-413	1851	18	,	,	PUNCT
ftr-413	1851	19	in	in	ADP
ftr-413	1851	20	a	a	DET
ftr-413	1851	21	reviewed	review	VERB
ftr-413	1851	22	opinion	opinion	NOUN
ftr-413	1851	23	by	by	ADP
ftr-413	1851	24	judge	judge	PROPN
ftr-413	1851	25	vasquez	vasquez	PROPN
ftr-413	1851	26	(	(	PUNCT
ftr-413	1851	27	in	in	ADP
ftr-413	1851	28	which	which	PRON
ftr-413	1851	29	5	5	NUM
ftr-413	1851	30	judges	judge	NOUN
ftr-413	1851	31	joined	join	VERB
ftr-413	1851	32	)	)	PUNCT
ftr-413	1851	33	,	,	PUNCT
ftr-413	1851	34	the	the	DET
ftr-413	1851	35	tax	tax	NOUN
ftr-413	1851	36	court	court	NOUN
ftr-413	1851	37	held	hold	VERB
ftr-413	1851	38	that	that	SCONJ
ftr-413	1851	39	it	it	PRON
ftr-413	1851	40	may	may	AUX
ftr-413	1851	41	consider	consider	VERB
ftr-413	1851	42	evidence	evidence	NOUN
ftr-413	1851	43	presented	present	VERB
ftr-413	1851	44	at	at	ADP
ftr-413	1851	45	trial	trial	NOUN
ftr-413	1851	46	that	that	PRON
ftr-413	1851	47	was	be	AUX
ftr-413	1851	48	not	not	PART
ftr-413	1851	49	in	in	ADP
ftr-413	1851	50	the	the	DET
ftr-413	1851	51	administrative	administrative	ADJ
ftr-413	1851	52	record	record	NOUN
ftr-413	1851	53	(	(	PUNCT
ftr-413	1851	54	but	but	CCONJ
ftr-413	1851	55	not	not	PART
ftr-413	1851	56	new	new	ADJ
ftr-413	1851	57	issues	issue	NOUN
ftr-413	1851	58	)	)	PUNCT
ftr-413	1851	59	.	.	PUNCT
ftr-413	1852	1	the	the	DET
ftr-413	1852	2	court	court	NOUN
ftr-413	1852	3	held	hold	VERB
ftr-413	1852	4	that	that	SCONJ
ftr-413	1852	5	the	the	DET
ftr-413	1852	6	administrative	administrative	ADJ
ftr-413	1852	7	procedures	procedure	NOUN
ftr-413	1852	8	act	act	VERB
ftr-413	1852	9	review	review	NOUN
ftr-413	1852	10	provisions	provision	NOUN
ftr-413	1852	11	do	do	AUX
ftr-413	1852	12	not	not	PART
ftr-413	1852	13	apply	apply	VERB
ftr-413	1852	14	to	to	ADP
ftr-413	1852	15	§	§	PROPN
ftr-413	1852	16	6330(d	6330(d	NOUN
ftr-413	1852	17	)	)	PUNCT
ftr-413	1852	18	proceedings	proceeding	NOUN
ftr-413	1852	19	,	,	PUNCT
ftr-413	1852	20	and	and	CCONJ
ftr-413	1852	21	admitted	admit	VERB
ftr-413	1852	22	taxpayer	taxpayer	NOUN
ftr-413	1852	23	’s	’s	PART
ftr-413	1852	24	testimony	testimony	NOUN
ftr-413	1852	25	that	that	SCONJ
ftr-413	1852	26	he	he	PRON
ftr-413	1852	27	signed	sign	VERB
ftr-413	1852	28	and	and	CCONJ
ftr-413	1852	29	delivered	deliver	VERB
ftr-413	1852	30	returns	return	NOUN
ftr-413	1852	31	to	to	ADP
ftr-413	1852	32	his	his	PRON
ftr-413	1852	33	accountant	accountant	NOUN
ftr-413	1852	34	for	for	ADP
ftr-413	1852	35	mailing	mailing	NOUN
ftr-413	1852	36	,	,	PUNCT
ftr-413	1852	37	the	the	DET
ftr-413	1852	38	accountant	accountant	NOUN
ftr-413	1852	39	’s	’s	PART
ftr-413	1852	40	testimony	testimony	NOUN
ftr-413	1852	41	regarding	regard	VERB
ftr-413	1852	42	the	the	DET
ftr-413	1852	43	procedures	procedure	NOUN
ftr-413	1852	44	used	use	VERB
ftr-413	1852	45	to	to	PART
ftr-413	1852	46	mail	mail	VERB
ftr-413	1852	47	the	the	DET
ftr-413	1852	48	return	return	NOUN
ftr-413	1852	49	,	,	PUNCT
ftr-413	1852	50	and	and	CCONJ
ftr-413	1852	51	other	other	ADJ
ftr-413	1852	52	evidence	evidence	NOUN
ftr-413	1852	53	not	not	PART
ftr-413	1852	54	in	in	ADP
ftr-413	1852	55	the	the	DET
ftr-413	1852	56	administrative	administrative	ADJ
ftr-413	1852	57	record	record	NOUN
ftr-413	1852	58	indicating	indicate	VERB
ftr-413	1852	59	that	that	SCONJ
ftr-413	1852	60	the	the	DET
ftr-413	1852	61	return	return	NOUN
ftr-413	1852	62	was	be	AUX
ftr-413	1852	63	mailed	mail	VERB
ftr-413	1852	64	.	.	PUNCT
ftr-413	1853	1	although	although	SCONJ
ftr-413	1853	2	the	the	DET
ftr-413	1853	3	testimony	testimony	NOUN
ftr-413	1853	4	was	be	AUX
ftr-413	1853	5	admitted	admit	VERB
ftr-413	1853	6	,	,	PUNCT
ftr-413	1853	7	it	it	PRON
ftr-413	1853	8	did	do	AUX
ftr-413	1853	9	not	not	PART
ftr-413	1853	10	prove	prove	VERB
ftr-413	1853	11	timely	timely	ADJ
ftr-413	1853	12	mailing	mailing	NOUN
ftr-413	1853	13	because	because	SCONJ
ftr-413	1853	14	the	the	DET
ftr-413	1853	15	accountant	accountant	NOUN
ftr-413	1853	16	used	use	VERB
ftr-413	1853	17	a	a	DET
ftr-413	1853	18	private	private	ADJ
ftr-413	1853	19	meter	meter	NOUN
ftr-413	1853	20	and	and	CCONJ
ftr-413	1853	21	the	the	DET
ftr-413	1853	22	return	return	NOUN
ftr-413	1853	23	was	be	AUX
ftr-413	1853	24	not	not	PART
ftr-413	1853	25	received	receive	VERB
ftr-413	1853	26	,	,	PUNCT
ftr-413	1853	27	until	until	ADP
ftr-413	1853	28	several	several	ADJ
ftr-413	1853	29	years	year	NOUN
ftr-413	1853	30	later	later	ADV
ftr-413	1853	31	when	when	SCONJ
ftr-413	1853	32	the	the	DET
ftr-413	1853	33	copy	copy	NOUN
ftr-413	1853	34	was	be	AUX
ftr-413	1853	35	delivered	deliver	VERB
ftr-413	1853	36	to	to	ADP
ftr-413	1853	37	appeals	appeal	NOUN
ftr-413	1853	38	.	.	PUNCT
ftr-413	1854	1	nevertheless	nevertheless	ADV
ftr-413	1854	2	,	,	PUNCT
ftr-413	1854	3	the	the	DET
ftr-413	1854	4	court	court	NOUN
ftr-413	1854	5	held	hold	VERB
ftr-413	1854	6	that	that	SCONJ
ftr-413	1854	7	the	the	DET
ftr-413	1854	8	taxpayer	taxpayer	NOUN
ftr-413	1854	9	did	do	AUX
ftr-413	1854	10	not	not	PART
ftr-413	1854	11	materially	materially	ADV
ftr-413	1854	12	breach	breach	VERB
ftr-413	1854	13	the	the	DET
ftr-413	1854	14	offer	offer	NOUN
ftr-413	1854	15	in	in	ADP
ftr-413	1854	16	compromise	compromise	NOUN
ftr-413	1854	17	and	and	CCONJ
ftr-413	1854	18	that	that	SCONJ
ftr-413	1854	19	the	the	DET
ftr-413	1854	20	appeals	appeal	NOUN
ftr-413	1854	21	officer	officer	NOUN
ftr-413	1854	22	abused	abuse	VERB
ftr-413	1854	23	his	his	PRON
ftr-413	1854	24	discretion	discretion	NOUN
ftr-413	1854	25	in	in	ADP
ftr-413	1854	26	declaring	declare	VERB
ftr-413	1854	27	the	the	DET
ftr-413	1854	28	compromise	compromise	NOUN
ftr-413	1854	29	in	in	ADP
ftr-413	1854	30	default	default	NOUN
ftr-413	1854	31	.	.	PUNCT
ftr-413	1855	1	there	there	PRON
ftr-413	1855	2	were	be	VERB
ftr-413	1855	3	an	an	DET
ftr-413	1855	4	indescribable	indescribable	ADJ
ftr-413	1855	5	number	number	NOUN
ftr-413	1855	6	of	of	ADP
ftr-413	1855	7	overlapping	overlap	VERB
ftr-413	1855	8	concurrences	concurrence	NOUN
ftr-413	1855	9	by	by	ADP
ftr-413	1855	10	an	an	DET
ftr-413	1855	11	additional	additional	ADJ
ftr-413	1855	12	nine	nine	NUM
ftr-413	1855	13	judges	judge	NOUN
ftr-413	1855	14	,	,	PUNCT
ftr-413	1855	15	in	in	ADP
ftr-413	1855	16	some	some	PRON
ftr-413	1855	17	of	of	ADP
ftr-413	1855	18	which	which	PRON
ftr-413	1855	19	the	the	DET
ftr-413	1855	20	five	five	NUM
ftr-413	1855	21	“	"	PUNCT
ftr-413	1855	22	majority	majority	NOUN
ftr-413	1855	23	”	"	PUNCT
ftr-413	1855	24	judges	judge	NOUN
ftr-413	1855	25	joined	join	VERB
ftr-413	1855	26	,	,	PUNCT
ftr-413	1855	27	and	and	CCONJ
ftr-413	1855	28	one	one	NUM
ftr-413	1855	29	of	of	ADP
ftr-413	1855	30	which	which	PRON
ftr-413	1855	31	concurring	concur	VERB
ftr-413	1855	32	opinions	opinion	NOUN
ftr-413	1855	33	was	be	AUX
ftr-413	1855	34	supported	support	VERB
ftr-413	1855	35	by	by	ADP
ftr-413	1855	36	more	more	ADJ
ftr-413	1855	37	judges	judge	NOUN
ftr-413	1855	38	than	than	SCONJ
ftr-413	1855	39	supported	support	VERB
ftr-413	1855	40	the	the	DET
ftr-413	1855	41	“	"	PUNCT
ftr-413	1855	42	majority	majority	NOUN
ftr-413	1855	43	”	"	PUNCT
ftr-413	1855	44	opinion	opinion	NOUN
ftr-413	1855	45	;	;	PUNCT
ftr-413	1855	46	there	there	PRON
ftr-413	1855	47	were	be	VERB
ftr-413	1855	48	three	three	NUM
ftr-413	1855	49	dissents	dissent	NOUN
ftr-413	1855	50	.	.	PUNCT
ftr-413	1856	1	a.	a.	NOUN
ftr-413	1856	2	chief	chief	PROPN
ftr-413	1856	3	counsel	counsel	NOUN
ftr-413	1856	4	’s	’s	PART
ftr-413	1856	5	response	response	NOUN
ftr-413	1856	6	.	.	PUNCT
ftr-413	1857	1	chief	chief	ADJ
ftr-413	1857	2	counsel	counsel	NOUN
ftr-413	1857	3	notice	notice	NOUN
ftr-413	1857	4	cc2004	cc2004	NOUN
ftr-413	1857	5	-	-	PUNCT
ftr-413	1857	6	031	031	NUM
ftr-413	1857	7	(	(	PUNCT
ftr-413	1857	8	9/1/04	9/1/04	NUM
ftr-413	1857	9	)	)	PUNCT
ftr-413	1857	10	.	.	PUNCT
ftr-413	1858	1	deborah	deborah	PROPN
ftr-413	1858	2	butler	butler	PROPN
ftr-413	1858	3	provides	provide	VERB
ftr-413	1858	4	guidance	guidance	NOUN
ftr-413	1858	5	to	to	ADP
ftr-413	1858	6	chief	chief	ADJ
ftr-413	1858	7	counsel	counsel	NOUN
ftr-413	1858	8	attorneys	attorney	NOUN
ftr-413	1858	9	as	as	ADP
ftr-413	1858	10	to	to	ADP
ftr-413	1858	11	how	how	SCONJ
ftr-413	1858	12	to	to	PART
ftr-413	1858	13	handle	handle	VERB
ftr-413	1858	14	collection	collection	NOUN
ftr-413	1858	15	due	due	ADJ
ftr-413	1858	16	process	process	NOUN
ftr-413	1858	17	cases	case	NOUN
ftr-413	1858	18	in	in	ADP
ftr-413	1858	19	light	light	NOUN
ftr-413	1858	20	of	of	ADP
ftr-413	1858	21	robinette	robinette	PROPN
ftr-413	1858	22	.	.	PUNCT
ftr-413	1859	1	the	the	DET
ftr-413	1859	2	recommended	recommend	VERB
ftr-413	1859	3	course	course	NOUN
ftr-413	1859	4	of	of	ADP
ftr-413	1859	5	action	action	NOUN
ftr-413	1859	6	when	when	SCONJ
ftr-413	1859	7	such	such	ADJ
ftr-413	1859	8	evidence	evidence	NOUN
ftr-413	1859	9	is	be	AUX
ftr-413	1859	10	presented	present	VERB
ftr-413	1859	11	to	to	ADP
ftr-413	1859	12	the	the	DET
ftr-413	1859	13	court	court	NOUN
ftr-413	1859	14	is	be	AUX
ftr-413	1859	15	to	to	PART
ftr-413	1859	16	ask	ask	VERB
ftr-413	1859	17	for	for	ADP
ftr-413	1859	18	a	a	DET
ftr-413	1859	19	remand	remand	NOUN
ftr-413	1859	20	of	of	ADP
ftr-413	1859	21	the	the	DET
ftr-413	1859	22	case	case	NOUN
ftr-413	1859	23	to	to	ADP
ftr-413	1859	24	appeals	appeal	NOUN
ftr-413	1859	25	for	for	ADP
ftr-413	1859	26	a	a	DET
ftr-413	1859	27	supplemental	supplemental	ADJ
ftr-413	1859	28	determination	determination	NOUN
ftr-413	1859	29	.	.	PUNCT
ftr-413	1860	1	2005	2005	NUM
ftr-413	1860	2	]	]	PUNCT
ftr-413	1860	3	recent	recent	ADJ
ftr-413	1860	4	developments	development	NOUN
ftr-413	1860	5	in	in	ADP
ftr-413	1860	6	federal	federal	ADJ
ftr-413	1860	7	income	income	NOUN
ftr-413	1860	8	taxation	taxation	NOUN
ftr-413	1860	9	129	129	NUM
ftr-413	1860	10	7	7	NUM
ftr-413	1860	11	.	.	PUNCT
ftr-413	1861	1	tithes	tithe	NOUN
ftr-413	1861	2	are	be	AUX
ftr-413	1861	3	allowed	allow	VERB
ftr-413	1861	4	for	for	ADP
ftr-413	1861	5	people	people	NOUN
ftr-413	1861	6	in	in	ADP
ftr-413	1861	7	the	the	DET
ftr-413	1861	8	pulpit	pulpit	NOUN
ftr-413	1861	9	,	,	PUNCT
ftr-413	1861	10	but	but	CCONJ
ftr-413	1861	11	not	not	PART
ftr-413	1861	12	for	for	ADP
ftr-413	1861	13	those	those	PRON
ftr-413	1861	14	in	in	ADP
ftr-413	1861	15	the	the	DET
ftr-413	1861	16	pews	pew	NOUN
ftr-413	1861	17	.	.	PUNCT
ftr-413	1862	1	unless	unless	SCONJ
ftr-413	1862	2	it	it	PRON
ftr-413	1862	3	is	be	AUX
ftr-413	1862	4	a	a	DET
ftr-413	1862	5	requirement	requirement	NOUN
ftr-413	1862	6	of	of	ADP
ftr-413	1862	7	ministerial	ministerial	ADJ
ftr-413	1862	8	employment	employment	NOUN
ftr-413	1862	9	,	,	PUNCT
ftr-413	1862	10	tithes	tithe	NOUN
ftr-413	1862	11	to	to	ADP
ftr-413	1862	12	the	the	DET
ftr-413	1862	13	church	church	NOUN
ftr-413	1862	14	are	be	AUX
ftr-413	1862	15	disallowed	disallow	VERB
ftr-413	1862	16	in	in	ADP
ftr-413	1862	17	an	an	DET
ftr-413	1862	18	offer	offer	NOUN
ftr-413	1862	19	in	in	ADP
ftr-413	1862	20	compromise	compromise	NOUN
ftr-413	1862	21	computation	computation	NOUN
ftr-413	1862	22	of	of	ADP
ftr-413	1862	23	ability	ability	NOUN
ftr-413	1862	24	to	to	PART
ftr-413	1862	25	pay	pay	VERB
ftr-413	1862	26	.	.	PUNCT
ftr-413	1863	1	pixley	pixley	PROPN
ftr-413	1863	2	v.	v.	PROPN
ftr-413	1863	3	commissioner	commissioner	PROPN
ftr-413	1863	4	,	,	PUNCT
ftr-413	1863	5	123	123	NUM
ftr-413	1863	6	t.c	t.c	PROPN
ftr-413	1863	7	.	.	PROPN
ftr-413	1863	8	269	269	NUM
ftr-413	1863	9	(	(	PUNCT
ftr-413	1863	10	9/15/04	9/15/04	NUM
ftr-413	1863	11	)	)	PUNCT
ftr-413	1863	12	.	.	PUNCT
ftr-413	1864	1	ordained	ordained	ADJ
ftr-413	1864	2	baptist	baptist	ADJ
ftr-413	1864	3	minister	minister	NOUN
ftr-413	1864	4	was	be	AUX
ftr-413	1864	5	not	not	PART
ftr-413	1864	6	entitled	entitle	VERB
ftr-413	1864	7	to	to	PART
ftr-413	1864	8	claim	claim	VERB
ftr-413	1864	9	tithes	tithe	NOUN
ftr-413	1864	10	to	to	ADP
ftr-413	1864	11	the	the	DET
ftr-413	1864	12	church	church	NOUN
ftr-413	1864	13	as	as	ADP
ftr-413	1864	14	expenses	expense	NOUN
ftr-413	1864	15	on	on	ADP
ftr-413	1864	16	an	an	DET
ftr-413	1864	17	offer	offer	NOUN
ftr-413	1864	18	in	in	ADP
ftr-413	1864	19	compromise	compromise	NOUN
ftr-413	1864	20	in	in	ADP
ftr-413	1864	21	appeals	appeal	NOUN
ftr-413	1864	22	where	where	SCONJ
ftr-413	1864	23	he	he	PRON
ftr-413	1864	24	was	be	AUX
ftr-413	1864	25	not	not	PART
ftr-413	1864	26	currently	currently	ADV
ftr-413	1864	27	employed	employ	VERB
ftr-413	1864	28	as	as	ADP
ftr-413	1864	29	a	a	DET
ftr-413	1864	30	minister	minister	NOUN
ftr-413	1864	31	and	and	CCONJ
ftr-413	1864	32	such	such	ADJ
ftr-413	1864	33	tithes	tithe	NOUN
ftr-413	1864	34	were	be	AUX
ftr-413	1864	35	therefore	therefore	ADV
ftr-413	1864	36	not	not	PART
ftr-413	1864	37	required	require	VERB
ftr-413	1864	38	as	as	ADP
ftr-413	1864	39	“	"	PUNCT
ftr-413	1864	40	a	a	DET
ftr-413	1864	41	condition	condition	NOUN
ftr-413	1864	42	of	of	ADP
ftr-413	1864	43	employment	employment	NOUN
ftr-413	1864	44	.	.	PUNCT
ftr-413	1864	45	”	"	PUNCT
ftr-413	1865	1	8	8	NUM
ftr-413	1865	2	.	.	PUNCT
ftr-413	1866	1	a	a	DET
ftr-413	1866	2	trap	trap	NOUN
ftr-413	1866	3	for	for	ADP
ftr-413	1866	4	the	the	DET
ftr-413	1866	5	unwary	unwary	ADJ
ftr-413	1866	6	deprives	deprive	VERB
ftr-413	1866	7	tax	tax	NOUN
ftr-413	1866	8	court	court	NOUN
ftr-413	1866	9	of	of	ADP
ftr-413	1866	10	jurisdiction	jurisdiction	NOUN
ftr-413	1866	11	with	with	ADP
ftr-413	1866	12	respect	respect	NOUN
ftr-413	1866	13	to	to	ADP
ftr-413	1866	14	a	a	DET
ftr-413	1866	15	petition	petition	NOUN
ftr-413	1866	16	for	for	ADP
ftr-413	1866	17	lien	lien	NOUN
ftr-413	1866	18	or	or	CCONJ
ftr-413	1866	19	levy	levy	NOUN
ftr-413	1866	20	action	action	NOUN
ftr-413	1866	21	.	.	PUNCT
ftr-413	1867	1	prevo	prevo	PROPN
ftr-413	1867	2	v.	v.	PROPN
ftr-413	1867	3	commissioner	commissioner	PROPN
ftr-413	1867	4	,	,	PUNCT
ftr-413	1867	5	123	123	NUM
ftr-413	1867	6	t.c	t.c	PROPN
ftr-413	1867	7	.	.	PROPN
ftr-413	1868	1	326	326	NUM
ftr-413	1868	2	(	(	PUNCT
ftr-413	1868	3	12/14/04	12/14/04	PROPN
ftr-413	1868	4	)	)	PUNCT
ftr-413	1868	5	.	.	PUNCT
ftr-413	1869	1	the	the	DET
ftr-413	1869	2	tax	tax	NOUN
ftr-413	1869	3	court	court	NOUN
ftr-413	1869	4	held	hold	VERB
ftr-413	1869	5	it	it	PRON
ftr-413	1869	6	lacked	lack	VERB
ftr-413	1869	7	jurisdiction	jurisdiction	NOUN
ftr-413	1869	8	with	with	ADP
ftr-413	1869	9	respect	respect	NOUN
ftr-413	1869	10	to	to	ADP
ftr-413	1869	11	a	a	DET
ftr-413	1869	12	petition	petition	NOUN
ftr-413	1869	13	for	for	ADP
ftr-413	1869	14	lien	lien	NOUN
ftr-413	1869	15	or	or	CCONJ
ftr-413	1869	16	levy	levy	NOUN
ftr-413	1869	17	action	action	NOUN
ftr-413	1869	18	filed	file	VERB
ftr-413	1869	19	by	by	ADP
ftr-413	1869	20	taxpayer	taxpayer	NOUN
ftr-413	1869	21	after	after	SCONJ
ftr-413	1869	22	she	she	PRON
ftr-413	1869	23	filed	file	VERB
ftr-413	1869	24	a	a	DET
ftr-413	1869	25	voluntary	voluntary	ADJ
ftr-413	1869	26	bankruptcy	bankruptcy	NOUN
ftr-413	1869	27	petition	petition	NOUN
ftr-413	1869	28	because	because	SCONJ
ftr-413	1869	29	the	the	DET
ftr-413	1869	30	tax	tax	NOUN
ftr-413	1869	31	court	court	NOUN
ftr-413	1869	32	petition	petition	NOUN
ftr-413	1869	33	for	for	ADP
ftr-413	1869	34	lien	lien	NOUN
ftr-413	1869	35	or	or	CCONJ
ftr-413	1869	36	levy	levy	NOUN
ftr-413	1869	37	action	action	NOUN
ftr-413	1869	38	was	be	AUX
ftr-413	1869	39	filed	file	VERB
ftr-413	1869	40	in	in	ADP
ftr-413	1869	41	violation	violation	NOUN
ftr-413	1869	42	of	of	ADP
ftr-413	1869	43	the	the	DET
ftr-413	1869	44	11	11	NUM
ftr-413	1869	45	u.s.c	u.s.c	NOUN
ftr-413	1869	46	.	.	PUNCT
ftr-413	1870	1	§	§	PROPN
ftr-413	1870	2	362	362	NUM
ftr-413	1870	3	automatic	automatic	ADJ
ftr-413	1870	4	stay	stay	NOUN
ftr-413	1870	5	.	.	PUNCT
ftr-413	1871	1	judge	judge	PROPN
ftr-413	1871	2	gerber	gerber	PROPN
ftr-413	1871	3	stated	state	VERB
ftr-413	1871	4	,	,	PUNCT
ftr-413	1871	5	unfortunately	unfortunately	ADV
ftr-413	1871	6	here	here	ADV
ftr-413	1871	7	,	,	PUNCT
ftr-413	1871	8	where	where	SCONJ
ftr-413	1871	9	the	the	DET
ftr-413	1871	10	petition	petition	NOUN
ftr-413	1871	11	in	in	ADP
ftr-413	1871	12	bankruptcy	bankruptcy	NOUN
ftr-413	1871	13	was	be	AUX
ftr-413	1871	14	voluntary	voluntary	ADJ
ftr-413	1871	15	,	,	PUNCT
ftr-413	1871	16	petitioner	petitioner	NOUN
ftr-413	1871	17	has	have	AUX
ftr-413	1871	18	fallen	fall	VERB
ftr-413	1871	19	victim	victim	NOUN
ftr-413	1871	20	to	to	ADP
ftr-413	1871	21	a	a	DET
ftr-413	1871	22	trap	trap	NOUN
ftr-413	1871	23	for	for	ADP
ftr-413	1871	24	the	the	DET
ftr-413	1871	25	unwary	unwary	NOUN
ftr-413	1871	26	.	.	PUNCT
ftr-413	1872	1	as	as	SCONJ
ftr-413	1872	2	the	the	DET
ftr-413	1872	3	notice	notice	NOUN
ftr-413	1872	4	of	of	ADP
ftr-413	1872	5	determination	determination	NOUN
ftr-413	1872	6	was	be	AUX
ftr-413	1872	7	issued	issue	VERB
ftr-413	1872	8	to	to	ADP
ftr-413	1872	9	petitioner	petitioner	NOUN
ftr-413	1872	10	on	on	ADP
ftr-413	1872	11	february	february	PROPN
ftr-413	1872	12	23	23	NUM
ftr-413	1872	13	,	,	PUNCT
ftr-413	1872	14	2004	2004	NUM
ftr-413	1872	15	,	,	PUNCT
ftr-413	1872	16	petitioner	petitioner	NOUN
ftr-413	1872	17	normally	normally	ADV
ftr-413	1872	18	would	would	AUX
ftr-413	1872	19	have	have	AUX
ftr-413	1872	20	had	have	VERB
ftr-413	1872	21	30	30	NUM
ftr-413	1872	22	days	day	NOUN
ftr-413	1872	23	–	–	PUNCT
ftr-413	1872	24	until	until	ADP
ftr-413	1872	25	march	march	PROPN
ftr-413	1872	26	24	24	NUM
ftr-413	1872	27	,	,	PUNCT
ftr-413	1872	28	2004	2004	NUM
ftr-413	1872	29	–	–	PUNCT
ftr-413	1872	30	to	to	PART
ftr-413	1872	31	file	file	VERB
ftr-413	1872	32	a	a	DET
ftr-413	1872	33	timely	timely	ADJ
ftr-413	1872	34	petition	petition	NOUN
ftr-413	1872	35	for	for	ADP
ftr-413	1872	36	lien	lien	NOUN
ftr-413	1872	37	or	or	CCONJ
ftr-413	1872	38	levy	levy	VERB
ftr-413	1872	39	action	action	NOUN
ftr-413	1872	40	with	with	ADP
ftr-413	1872	41	the	the	DET
ftr-413	1872	42	court	court	NOUN
ftr-413	1872	43	.	.	PUNCT
ftr-413	1873	1	however	however	ADV
ftr-413	1873	2	,	,	PUNCT
ftr-413	1873	3	upon	upon	SCONJ
ftr-413	1873	4	the	the	DET
ftr-413	1873	5	filing	filing	NOUN
ftr-413	1873	6	of	of	ADP
ftr-413	1873	7	the	the	DET
ftr-413	1873	8	bankruptcy	bankruptcy	NOUN
ftr-413	1873	9	petition	petition	NOUN
ftr-413	1873	10	on	on	ADP
ftr-413	1873	11	march	march	PROPN
ftr-413	1873	12	1	1	NUM
ftr-413	1873	13	,	,	PUNCT
ftr-413	1873	14	2004	2004	NUM
ftr-413	1873	15	,	,	PUNCT
ftr-413	1873	16	the	the	DET
ftr-413	1873	17	automatic	automatic	ADJ
ftr-413	1873	18	stay	stay	NOUN
ftr-413	1873	19	was	be	AUX
ftr-413	1873	20	invoked	invoke	VERB
ftr-413	1873	21	,	,	PUNCT
ftr-413	1873	22	and	and	CCONJ
ftr-413	1873	23	petitioner	petitioner	NOUN
ftr-413	1873	24	was	be	AUX
ftr-413	1873	25	barred	bar	VERB
ftr-413	1873	26	from	from	ADP
ftr-413	1873	27	commencing	commence	VERB
ftr-413	1873	28	a	a	DET
ftr-413	1873	29	proceeding	proceeding	NOUN
ftr-413	1873	30	in	in	ADP
ftr-413	1873	31	this	this	DET
ftr-413	1873	32	court	court	NOUN
ftr-413	1873	33	.	.	PUNCT
ftr-413	1874	1	n4	n4	PROPN
ftr-413	1874	2	further	far	ADV
ftr-413	1874	3	,	,	PUNCT
ftr-413	1874	4	the	the	DET
ftr-413	1874	5	automatic	automatic	ADJ
ftr-413	1874	6	stay	stay	NOUN
ftr-413	1874	7	remained	remain	VERB
ftr-413	1874	8	in	in	ADP
ftr-413	1874	9	effect	effect	NOUN
ftr-413	1874	10	until	until	ADP
ftr-413	1874	11	march	march	PROPN
ftr-413	1874	12	31	31	NUM
ftr-413	1874	13	,	,	PUNCT
ftr-413	1874	14	2004	2004	NUM
ftr-413	1874	15	–	–	PUNCT
ftr-413	1874	16	7	7	NUM
ftr-413	1874	17	days	day	NOUN
ftr-413	1874	18	after	after	ADP
ftr-413	1874	19	the	the	DET
ftr-413	1874	20	30day	30day	NOUN
ftr-413	1874	21	statutory	statutory	ADJ
ftr-413	1874	22	filing	filing	NOUN
ftr-413	1874	23	period	period	NOUN
ftr-413	1874	24	under	under	ADP
ftr-413	1874	25	sections	section	NOUN
ftr-413	1874	26	6320(c	6320(c	ADV
ftr-413	1874	27	)	)	PUNCT
ftr-413	1874	28	and	and	CCONJ
ftr-413	1874	29	6330(d	6330(d	X
ftr-413	1874	30	)	)	PUNCT
ftr-413	1874	31	expired	expire	VERB
ftr-413	1874	32	.	.	PUNCT
ftr-413	1875	1	thus	thus	ADV
ftr-413	1875	2	,	,	PUNCT
ftr-413	1875	3	but	but	CCONJ
ftr-413	1875	4	for	for	ADP
ftr-413	1875	5	the	the	DET
ftr-413	1875	6	provisions	provision	NOUN
ftr-413	1875	7	of	of	ADP
ftr-413	1875	8	section	section	NOUN
ftr-413	1875	9	11	11	NUM
ftr-413	1875	10	u.s.c	u.s.c	NOUN
ftr-413	1875	11	.	.	PUNCT
ftr-413	1875	12	section	section	NOUN
ftr-413	1875	13	362(a)(8	362(a)(8	NUM
ftr-413	1875	14	)	)	PUNCT
ftr-413	1875	15	and	and	CCONJ
ftr-413	1875	16	the	the	DET
ftr-413	1875	17	lack	lack	NOUN
ftr-413	1875	18	of	of	ADP
ftr-413	1875	19	a	a	DET
ftr-413	1875	20	tolling	tolling	NOUN
ftr-413	1875	21	provision	provision	NOUN
ftr-413	1875	22	analogous	analogous	ADJ
ftr-413	1875	23	to	to	ADP
ftr-413	1875	24	section	section	NOUN
ftr-413	1875	25	6213(f	6213(f	PROPN
ftr-413	1875	26	)	)	PUNCT
ftr-413	1875	27	,	,	PUNCT
ftr-413	1875	28	this	this	DET
ftr-413	1875	29	court	court	NOUN
ftr-413	1875	30	would	would	AUX
ftr-413	1875	31	have	have	VERB
ftr-413	1875	32	jurisdiction	jurisdiction	NOUN
ftr-413	1875	33	over	over	ADP
ftr-413	1875	34	this	this	DET
ftr-413	1875	35	case	case	NOUN
ftr-413	1875	36	.	.	PUNCT
ftr-413	1876	1	n5	n5	PROPN
ftr-413	1876	2	n4	n4	PROPN
ftr-413	1876	3	had	have	VERB
ftr-413	1876	4	petitioner	petitioner	NOUN
ftr-413	1876	5	first	first	ADV
ftr-413	1876	6	filed	file	VERB
ftr-413	1876	7	a	a	DET
ftr-413	1876	8	petition	petition	NOUN
ftr-413	1876	9	with	with	ADP
ftr-413	1876	10	this	this	DET
ftr-413	1876	11	court	court	NOUN
ftr-413	1876	12	and	and	CCONJ
ftr-413	1876	13	then	then	ADV
ftr-413	1876	14	filed	file	VERB
ftr-413	1876	15	a	a	DET
ftr-413	1876	16	bankruptcy	bankruptcy	NOUN
ftr-413	1876	17	petition	petition	NOUN
ftr-413	1876	18	,	,	PUNCT
ftr-413	1876	19	the	the	DET
ftr-413	1876	20	proceeding	proceeding	NOUN
ftr-413	1876	21	before	before	ADP
ftr-413	1876	22	this	this	DET
ftr-413	1876	23	court	court	NOUN
ftr-413	1876	24	would	would	AUX
ftr-413	1876	25	have	have	AUX
ftr-413	1876	26	been	be	AUX
ftr-413	1876	27	active	active	ADJ
ftr-413	1876	28	and	and	CCONJ
ftr-413	1876	29	then	then	ADV
ftr-413	1876	30	stayed	stay	VERB
ftr-413	1876	31	,	,	PUNCT
ftr-413	1876	32	thereby	thereby	ADV
ftr-413	1876	33	preserving	preserve	VERB
ftr-413	1876	34	petitioner	petitioner	NOUN
ftr-413	1876	35	’s	’s	PART
ftr-413	1876	36	ability	ability	NOUN
ftr-413	1876	37	to	to	PART
ftr-413	1876	38	contest	contest	VERB
ftr-413	1876	39	respondent	respondent	NOUN
ftr-413	1876	40	’s	’s	PART
ftr-413	1876	41	determination	determination	NOUN
ftr-413	1876	42	.	.	PUNCT
ftr-413	1877	1	n5	n5	PROPN
ftr-413	1877	2	see	see	VERB
ftr-413	1877	3	,	,	PUNCT
ftr-413	1877	4	however	however	ADV
ftr-413	1877	5	,	,	PUNCT
ftr-413	1877	6	sec	sec	PROPN
ftr-413	1877	7	.	.	PROPN
ftr-413	1877	8	6330(d	6330(d	PROPN
ftr-413	1877	9	)	)	PUNCT
ftr-413	1877	10	,	,	PUNCT
ftr-413	1877	11	which	which	PRON
ftr-413	1877	12	provides	provide	VERB
ftr-413	1877	13	in	in	ADP
ftr-413	1877	14	part	part	NOUN
ftr-413	1877	15	:	:	PUNCT
ftr-413	1877	16	“	"	PUNCT
ftr-413	1877	17	if	if	SCONJ
ftr-413	1877	18	a	a	DET
ftr-413	1877	19	court	court	NOUN
ftr-413	1877	20	determines	determine	VERB
ftr-413	1877	21	that	that	SCONJ
ftr-413	1877	22	the	the	DET
ftr-413	1877	23	appeal	appeal	NOUN
ftr-413	1877	24	was	be	AUX
ftr-413	1877	25	to	to	ADP
ftr-413	1877	26	an	an	DET
ftr-413	1877	27	incorrect	incorrect	ADJ
ftr-413	1877	28	court	court	NOUN
ftr-413	1877	29	,	,	PUNCT
ftr-413	1877	30	a	a	DET
ftr-413	1877	31	person	person	NOUN
ftr-413	1877	32	shall	shall	AUX
ftr-413	1877	33	have	have	VERB
ftr-413	1877	34	30	30	NUM
ftr-413	1877	35	days	day	NOUN
ftr-413	1877	36	after	after	ADP
ftr-413	1877	37	the	the	DET
ftr-413	1877	38	court	court	NOUN
ftr-413	1877	39	determination	determination	NOUN
ftr-413	1877	40	to	to	PART
ftr-413	1877	41	file	file	VERB
ftr-413	1877	42	such	such	ADJ
ftr-413	1877	43	appeal	appeal	NOUN
ftr-413	1877	44	with	with	ADP
ftr-413	1877	45	the	the	DET
ftr-413	1877	46	correct	correct	ADJ
ftr-413	1877	47	court	court	NOUN
ftr-413	1877	48	.	.	PUNCT
ftr-413	1877	49	”	"	PUNCT
ftr-413	1878	1	we	we	PRON
ftr-413	1878	2	do	do	AUX
ftr-413	1878	3	not	not	PART
ftr-413	1878	4	decide	decide	VERB
ftr-413	1878	5	herein	herein	NOUN
ftr-413	1878	6	whether	whether	SCONJ
ftr-413	1878	7	our	our	PRON
ftr-413	1878	8	determination	determination	NOUN
ftr-413	1878	9	in	in	ADP
ftr-413	1878	10	this	this	DET
ftr-413	1878	11	opinion	opinion	NOUN
ftr-413	1878	12	that	that	SCONJ
ftr-413	1878	13	we	we	PRON
ftr-413	1878	14	lacked	lack	VERB
ftr-413	1878	15	jurisdiction	jurisdiction	NOUN
ftr-413	1878	16	over	over	ADP
ftr-413	1878	17	the	the	DET
ftr-413	1878	18	petition	petition	NOUN
ftr-413	1878	19	filed	file	VERB
ftr-413	1878	20	during	during	ADP
ftr-413	1878	21	the	the	DET
ftr-413	1878	22	pendency	pendency	NOUN
ftr-413	1878	23	of	of	ADP
ftr-413	1878	24	petitioner	petitioner	NOUN
ftr-413	1878	25	’s	’s	PART
ftr-413	1878	26	bankruptcy	bankruptcy	NOUN
ftr-413	1878	27	case	case	NOUN
ftr-413	1878	28	means	mean	VERB
ftr-413	1878	29	that	that	SCONJ
ftr-413	1878	30	we	we	PRON
ftr-413	1878	31	are	be	AUX
ftr-413	1878	32	or	or	CCONJ
ftr-413	1878	33	are	be	AUX
ftr-413	1878	34	not	not	PART
ftr-413	1878	35	the	the	DET
ftr-413	1878	36	130	130	NUM
ftr-413	1878	37	florida	florida	PROPN
ftr-413	1878	38	tax	tax	NOUN
ftr-413	1878	39	review	review	NOUN
ftr-413	1879	1	[	[	X
ftr-413	1879	2	vol.7	vol.7	NOUN
ftr-413	1879	3	:	:	PUNCT
ftr-413	1879	4	si	si	ADJ
ftr-413	1879	5	“	"	PUNCT
ftr-413	1879	6	incorrect	incorrect	ADJ
ftr-413	1879	7	”	"	PUNCT
ftr-413	1879	8	court	court	NOUN
ftr-413	1879	9	for	for	ADP
ftr-413	1879	10	purposes	purpose	NOUN
ftr-413	1879	11	of	of	ADP
ftr-413	1879	12	the	the	DET
ftr-413	1879	13	above	above	ADV
ftr-413	1879	14	-	-	PUNCT
ftr-413	1879	15	quoted	quote	VERB
ftr-413	1879	16	flush	flush	ADJ
ftr-413	1879	17	language	language	NOUN
ftr-413	1879	18	.	.	PUNCT
ftr-413	1880	1	if	if	SCONJ
ftr-413	1880	2	we	we	PRON
ftr-413	1880	3	were	be	AUX
ftr-413	1880	4	the	the	DET
ftr-413	1880	5	“	"	PUNCT
ftr-413	1880	6	incorrect	incorrect	ADJ
ftr-413	1880	7	”	"	PUNCT
ftr-413	1880	8	court	court	NOUN
ftr-413	1880	9	,	,	PUNCT
ftr-413	1880	10	petitioner	petitioner	NOUN
ftr-413	1880	11	would	would	AUX
ftr-413	1880	12	have	have	VERB
ftr-413	1880	13	30	30	NUM
ftr-413	1880	14	days	day	NOUN
ftr-413	1880	15	from	from	ADP
ftr-413	1880	16	the	the	DET
ftr-413	1880	17	date	date	NOUN
ftr-413	1880	18	decision	decision	NOUN
ftr-413	1880	19	is	be	AUX
ftr-413	1880	20	entered	enter	VERB
ftr-413	1880	21	in	in	ADP
ftr-413	1880	22	this	this	DET
ftr-413	1880	23	case	case	NOUN
ftr-413	1880	24	to	to	PART
ftr-413	1880	25	refile	refile	VERB
ftr-413	1880	26	in	in	ADP
ftr-413	1880	27	the	the	DET
ftr-413	1880	28	“	"	PUNCT
ftr-413	1880	29	correct	correct	ADJ
ftr-413	1880	30	”	"	PUNCT
ftr-413	1880	31	court	court	NOUN
ftr-413	1880	32	.	.	PUNCT
ftr-413	1881	1	that	that	DET
ftr-413	1881	2	issue	issue	NOUN
ftr-413	1881	3	,	,	PUNCT
ftr-413	1881	4	however	however	ADV
ftr-413	1881	5	,	,	PUNCT
ftr-413	1881	6	is	be	AUX
ftr-413	1881	7	not	not	PART
ftr-413	1881	8	currently	currently	ADV
ftr-413	1881	9	before	before	ADP
ftr-413	1881	10	the	the	DET
ftr-413	1881	11	court	court	NOUN
ftr-413	1881	12	and	and	CCONJ
ftr-413	1881	13	was	be	AUX
ftr-413	1881	14	not	not	PART
ftr-413	1881	15	briefed	brief	VERB
ftr-413	1881	16	by	by	ADP
ftr-413	1881	17	the	the	DET
ftr-413	1881	18	parties	party	NOUN
ftr-413	1881	19	.	.	PUNCT
ftr-413	1882	1	a.	a.	NOUN
ftr-413	1883	1	but	but	CCONJ
ftr-413	1883	2	the	the	DET
ftr-413	1883	3	trap	trap	NOUN
ftr-413	1883	4	does	do	AUX
ftr-413	1883	5	not	not	PART
ftr-413	1883	6	exist	exist	VERB
ftr-413	1883	7	where	where	SCONJ
ftr-413	1883	8	the	the	DET
ftr-413	1883	9	irs	irs	PROPN
ftr-413	1883	10	issued	issue	VERB
ftr-413	1883	11	its	its	PRON
ftr-413	1883	12	notices	notice	NOUN
ftr-413	1883	13	after	after	SCONJ
ftr-413	1883	14	the	the	DET
ftr-413	1883	15	taxpayer	taxpayer	NOUN
ftr-413	1883	16	filed	file	VERB
ftr-413	1883	17	a	a	DET
ftr-413	1883	18	bankruptcy	bankruptcy	NOUN
ftr-413	1883	19	petition	petition	NOUN
ftr-413	1883	20	.	.	PUNCT
ftr-413	1884	1	smith	smith	PROPN
ftr-413	1884	2	v.	v.	PROPN
ftr-413	1884	3	commissioner	commissioner	PROPN
ftr-413	1884	4	,	,	PUNCT
ftr-413	1884	5	124	124	NUM
ftr-413	1884	6	t.c	t.c	PROPN
ftr-413	1884	7	.	.	PROPN
ftr-413	1884	8	36	36	NUM
ftr-413	1884	9	(	(	PUNCT
ftr-413	1884	10	2/8/05	2/8/05	NUM
ftr-413	1884	11	)	)	PUNCT
ftr-413	1884	12	.	.	PUNCT
ftr-413	1885	1	judge	judge	PROPN
ftr-413	1885	2	gerber	gerber	PROPN
ftr-413	1885	3	distinguished	distinguish	VERB
ftr-413	1885	4	the	the	DET
ftr-413	1885	5	prevo	prevo	NOUN
ftr-413	1885	6	case	case	NOUN
ftr-413	1885	7	,	,	PUNCT
ftr-413	1885	8	and	and	CCONJ
ftr-413	1885	9	held	hold	VERB
ftr-413	1885	10	the	the	DET
ftr-413	1885	11	tax	tax	NOUN
ftr-413	1885	12	court	court	NOUN
ftr-413	1885	13	lacked	lack	VERB
ftr-413	1885	14	jurisdiction	jurisdiction	NOUN
ftr-413	1885	15	because	because	SCONJ
ftr-413	1885	16	the	the	DET
ftr-413	1885	17	irs	irs	PROPN
ftr-413	1885	18	notices	notice	NOUN
ftr-413	1885	19	were	be	AUX
ftr-413	1885	20	void	void	ADJ
ftr-413	1885	21	because	because	SCONJ
ftr-413	1885	22	they	they	PRON
ftr-413	1885	23	violated	violate	VERB
ftr-413	1885	24	the	the	DET
ftr-413	1885	25	automatic	automatic	ADJ
ftr-413	1885	26	stay	stay	NOUN
ftr-413	1885	27	under	under	ADP
ftr-413	1885	28	bankruptcy	bankruptcy	NOUN
ftr-413	1885	29	law	law	NOUN
ftr-413	1885	30	.	.	PUNCT
ftr-413	1886	1	g.	g.	PROPN
ftr-413	1886	2	innocent	innocent	ADJ
ftr-413	1886	3	spouse	spouse	NOUN
ftr-413	1886	4	1	1	NUM
ftr-413	1886	5	.	.	PUNCT
ftr-413	1887	1	ewing	ewing	PROPN
ftr-413	1887	2	v.	v.	PROPN
ftr-413	1887	3	commissioner	commissioner	PROPN
ftr-413	1887	4	,	,	PUNCT
ftr-413	1887	5	122	122	NUM
ftr-413	1887	6	t.c	t.c	PROPN
ftr-413	1887	7	.	.	PROPN
ftr-413	1887	8	32	32	NUM
ftr-413	1887	9	(	(	PUNCT
ftr-413	1887	10	1/28/04	1/28/04	NUM
ftr-413	1887	11	)	)	PUNCT
ftr-413	1887	12	.	.	PUNCT
ftr-413	1888	1	in	in	ADP
ftr-413	1888	2	a	a	DET
ftr-413	1888	3	reviewed	review	VERB
ftr-413	1888	4	opinion	opinion	NOUN
ftr-413	1888	5	by	by	ADP
ftr-413	1888	6	judge	judge	NOUN
ftr-413	1888	7	,	,	PUNCT
ftr-413	1888	8	the	the	DET
ftr-413	1888	9	tax	tax	NOUN
ftr-413	1888	10	court	court	NOUN
ftr-413	1888	11	held	hold	VERB
ftr-413	1888	12	that	that	SCONJ
ftr-413	1888	13	even	even	ADV
ftr-413	1888	14	though	though	SCONJ
ftr-413	1888	15	the	the	DET
ftr-413	1888	16	standard	standard	NOUN
ftr-413	1888	17	for	for	ADP
ftr-413	1888	18	reviewing	review	VERB
ftr-413	1888	19	the	the	DET
ftr-413	1888	20	commissioner	commissioner	NOUN
ftr-413	1888	21	’s	’s	PART
ftr-413	1888	22	failure	failure	NOUN
ftr-413	1888	23	to	to	PART
ftr-413	1888	24	grant	grant	VERB
ftr-413	1888	25	equitable	equitable	ADJ
ftr-413	1888	26	relief	relief	NOUN
ftr-413	1888	27	under	under	ADP
ftr-413	1888	28	§	§	PROPN
ftr-413	1888	29	6015(f	6015(f	NUM
ftr-413	1888	30	)	)	PUNCT
ftr-413	1888	31	is	be	AUX
ftr-413	1888	32	abuse	abuse	NOUN
ftr-413	1888	33	of	of	ADP
ftr-413	1888	34	discretion	discretion	NOUN
ftr-413	1888	35	,	,	PUNCT
ftr-413	1888	36	the	the	DET
ftr-413	1888	37	tax	tax	NOUN
ftr-413	1888	38	court	court	NOUN
ftr-413	1888	39	’s	’s	PART
ftr-413	1888	40	review	review	NOUN
ftr-413	1888	41	is	be	AUX
ftr-413	1888	42	not	not	PART
ftr-413	1888	43	necessarily	necessarily	ADV
ftr-413	1888	44	limited	limit	VERB
ftr-413	1888	45	to	to	ADP
ftr-413	1888	46	the	the	DET
ftr-413	1888	47	facts	fact	NOUN
ftr-413	1888	48	that	that	PRON
ftr-413	1888	49	were	be	AUX
ftr-413	1888	50	in	in	ADP
ftr-413	1888	51	the	the	DET
ftr-413	1888	52	administrative	administrative	ADJ
ftr-413	1888	53	record	record	NOUN
ftr-413	1888	54	.	.	PUNCT
ftr-413	1889	1	judges	judge	NOUN
ftr-413	1889	2	halpern	halpern	PROPN
ftr-413	1889	3	,	,	PUNCT
ftr-413	1889	4	holmes	holme	NOUN
ftr-413	1889	5	,	,	PUNCT
ftr-413	1889	6	chiechi	chiechi	ADJ
ftr-413	1889	7	,	,	PUNCT
ftr-413	1889	8	and	and	CCONJ
ftr-413	1889	9	foley	foley	PROPN
ftr-413	1889	10	dissented	dissent	VERB
ftr-413	1889	11	.	.	PUNCT
ftr-413	1890	1	2	2	X
ftr-413	1890	2	.	.	X
ftr-413	1890	3	did	do	AUX
ftr-413	1890	4	a	a	DET
ftr-413	1890	5	procedural	procedural	ADJ
ftr-413	1890	6	detail	detail	NOUN
ftr-413	1890	7	slip	slip	NOUN
ftr-413	1890	8	through	through	ADP
ftr-413	1890	9	the	the	DET
ftr-413	1890	10	statutory	statutory	ADJ
ftr-413	1890	11	cracks	crack	NOUN
ftr-413	1890	12	?	?	PUNCT
ftr-413	1891	1	maier	maier	PROPN
ftr-413	1891	2	v.	v.	PROPN
ftr-413	1891	3	commissioner	commissioner	PROPN
ftr-413	1891	4	,	,	PUNCT
ftr-413	1891	5	119	119	NUM
ftr-413	1891	6	t.c	t.c	PROPN
ftr-413	1891	7	.	.	PROPN
ftr-413	1892	1	267	267	NUM
ftr-413	1892	2	(	(	PUNCT
ftr-413	1892	3	11/20/02	11/20/02	PROPN
ftr-413	1892	4	)	)	PUNCT
ftr-413	1892	5	.	.	PUNCT
ftr-413	1893	1	when	when	SCONJ
ftr-413	1893	2	one	one	NUM
ftr-413	1893	3	spouse	spouse	NOUN
ftr-413	1893	4	requests	request	VERB
ftr-413	1893	5	innocent	innocent	ADJ
ftr-413	1893	6	spouse	spouse	NOUN
ftr-413	1893	7	relief	relief	NOUN
ftr-413	1893	8	from	from	ADP
ftr-413	1893	9	the	the	DET
ftr-413	1893	10	irs	irs	PROPN
ftr-413	1893	11	,	,	PUNCT
ftr-413	1893	12	§	§	NOUN
ftr-413	1893	13	6015(h)(2	6015(h)(2	NOUN
ftr-413	1893	14	)	)	PUNCT
ftr-413	1893	15	assures	assure	VERB
ftr-413	1893	16	the	the	DET
ftr-413	1893	17	other	other	ADJ
ftr-413	1893	18	spouse	spouse	NOUN
ftr-413	1893	19	a	a	DET
ftr-413	1893	20	right	right	NOUN
ftr-413	1893	21	to	to	PART
ftr-413	1893	22	participate	participate	VERB
ftr-413	1893	23	in	in	ADP
ftr-413	1893	24	the	the	DET
ftr-413	1893	25	process	process	NOUN
ftr-413	1893	26	[	[	X
ftr-413	1893	27	although	although	SCONJ
ftr-413	1893	28	it	it	PRON
ftr-413	1893	29	does	do	AUX
ftr-413	1893	30	not	not	PART
ftr-413	1893	31	guarantee	guarantee	VERB
ftr-413	1893	32	a	a	DET
ftr-413	1893	33	personal	personal	ADJ
ftr-413	1893	34	appearance	appearance	NOUN
ftr-413	1893	35	]	]	PUNCT
ftr-413	1893	36	.	.	PUNCT
ftr-413	1894	1	if	if	SCONJ
ftr-413	1894	2	a	a	DET
ftr-413	1894	3	requesting	request	VERB
ftr-413	1894	4	spouse	spouse	NOUN
ftr-413	1894	5	seeks	seek	VERB
ftr-413	1894	6	tax	tax	NOUN
ftr-413	1894	7	court	court	NOUN
ftr-413	1894	8	review	review	NOUN
ftr-413	1894	9	of	of	ADP
ftr-413	1894	10	a	a	DET
ftr-413	1894	11	denial	denial	NOUN
ftr-413	1894	12	of	of	ADP
ftr-413	1894	13	innocent	innocent	ADJ
ftr-413	1894	14	spouse	spouse	NOUN
ftr-413	1894	15	relief	relief	NOUN
ftr-413	1894	16	in	in	ADP
ftr-413	1894	17	a	a	DET
ftr-413	1894	18	proceeding	proceeding	NOUN
ftr-413	1894	19	to	to	PART
ftr-413	1894	20	which	which	PRON
ftr-413	1894	21	the	the	DET
ftr-413	1894	22	other	other	ADJ
ftr-413	1894	23	spouse	spouse	NOUN
ftr-413	1894	24	is	be	AUX
ftr-413	1894	25	not	not	PART
ftr-413	1894	26	already	already	ADV
ftr-413	1894	27	a	a	DET
ftr-413	1894	28	party	party	NOUN
ftr-413	1894	29	,	,	PUNCT
ftr-413	1894	30	§	§	PROPN
ftr-413	1894	31	6015(e)(4	6015(e)(4	NOUN
ftr-413	1894	32	)	)	PUNCT
ftr-413	1894	33	provides	provide	VERB
ftr-413	1894	34	the	the	DET
ftr-413	1894	35	nonrequesting	nonrequesting	NOUN
ftr-413	1894	36	spouse	spouse	NOUN
ftr-413	1894	37	the	the	DET
ftr-413	1894	38	right	right	NOUN
ftr-413	1894	39	to	to	PART
ftr-413	1894	40	intervene	intervene	VERB
ftr-413	1894	41	.	.	PUNCT
ftr-413	1895	1	but	but	CCONJ
ftr-413	1895	2	if	if	SCONJ
ftr-413	1895	3	the	the	DET
ftr-413	1895	4	irs	irs	PROPN
ftr-413	1895	5	administratively	administratively	ADV
ftr-413	1895	6	grants	grant	VERB
ftr-413	1895	7	the	the	DET
ftr-413	1895	8	requesting	request	VERB
ftr-413	1895	9	spouse	spouse	NOUN
ftr-413	1895	10	innocent	innocent	ADJ
ftr-413	1895	11	spouse	spouse	NOUN
ftr-413	1895	12	relief	relief	NOUN
ftr-413	1895	13	,	,	PUNCT
ftr-413	1895	14	according	accord	VERB
ftr-413	1895	15	to	to	ADP
ftr-413	1895	16	the	the	DET
ftr-413	1895	17	tax	tax	NOUN
ftr-413	1895	18	court	court	NOUN
ftr-413	1896	1	[	[	X
ftr-413	1896	2	judge	judge	NOUN
ftr-413	1896	3	panuthos	panuthos	PROPN
ftr-413	1896	4	]	]	PUNCT
ftr-413	1896	5	,	,	PUNCT
ftr-413	1896	6	the	the	DET
ftr-413	1896	7	nonrequesting	nonrequesting	NOUN
ftr-413	1896	8	spouse	spouse	NOUN
ftr-413	1896	9	has	have	VERB
ftr-413	1896	10	no	no	DET
ftr-413	1896	11	independent	independent	ADJ
ftr-413	1896	12	right	right	NOUN
ftr-413	1896	13	to	to	PART
ftr-413	1896	14	petition	petition	VERB
ftr-413	1896	15	the	the	DET
ftr-413	1896	16	tax	tax	NOUN
ftr-413	1896	17	court	court	NOUN
ftr-413	1896	18	to	to	PART
ftr-413	1896	19	review	review	VERB
ftr-413	1896	20	the	the	DET
ftr-413	1896	21	administrative	administrative	ADJ
ftr-413	1896	22	grant	grant	NOUN
ftr-413	1896	23	of	of	ADP
ftr-413	1896	24	relief	relief	NOUN
ftr-413	1896	25	to	to	ADP
ftr-413	1896	26	the	the	DET
ftr-413	1896	27	requesting	requesting	NOUN
ftr-413	1896	28	spouse	spouse	NOUN
ftr-413	1896	29	.	.	PUNCT
ftr-413	1897	1	a.	a.	NOUN
ftr-413	1897	2	yes	yes	PROPN
ftr-413	1897	3	,	,	PUNCT
ftr-413	1897	4	answers	answer	VERB
ftr-413	1897	5	the	the	DET
ftr-413	1897	6	second	second	ADJ
ftr-413	1897	7	circuit	circuit	NOUN
ftr-413	1897	8	.	.	PUNCT
ftr-413	1898	1	affirmed	affirmed	PROPN
ftr-413	1898	2	,	,	PUNCT
ftr-413	1898	3	maier	maier	PROPN
ftr-413	1898	4	v.	v.	PROPN
ftr-413	1898	5	commissioner	commissioner	PROPN
ftr-413	1898	6	,	,	PUNCT
ftr-413	1898	7	360	360	NUM
ftr-413	1898	8	f.3d	f.3d	NUM
ftr-413	1898	9	361	361	NUM
ftr-413	1898	10	,	,	PUNCT
ftr-413	1898	11	93	93	NUM
ftr-413	1898	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1898	13	2004	2004	NUM
ftr-413	1898	14	-	-	SYM
ftr-413	1898	15	1139	1139	NUM
ftr-413	1898	16	,	,	PUNCT
ftr-413	1898	17	2004	2004	NUM
ftr-413	1898	18	-	-	SYM
ftr-413	1898	19	1	1	NUM
ftr-413	1898	20	u.s.t.c	u.s.t.c	PROPN
ftr-413	1898	21	.	.	PROPN
ftr-413	1899	1	¶	¶	PROPN
ftr-413	1899	2	50,179	50,179	NUM
ftr-413	1899	3	(	(	PUNCT
ftr-413	1899	4	2d	2d	NUM
ftr-413	1899	5	cir	cir	NOUN
ftr-413	1899	6	.	.	PUNCT
ftr-413	1900	1	2/26/04	2/26/04	NUM
ftr-413	1900	2	)	)	PUNCT
ftr-413	1900	3	.	.	PUNCT
ftr-413	1901	1	judge	judge	PROPN
ftr-413	1901	2	walker	walker	PROPN
ftr-413	1901	3	affirms	affirm	VERB
ftr-413	1901	4	by	by	ADP
ftr-413	1901	5	reason	reason	NOUN
ftr-413	1901	6	of	of	ADP
ftr-413	1901	7	lack	lack	NOUN
ftr-413	1901	8	of	of	ADP
ftr-413	1901	9	tax	tax	NOUN
ftr-413	1901	10	court	court	NOUN
ftr-413	1901	11	jurisdiction	jurisdiction	NOUN
ftr-413	1901	12	over	over	ADP
ftr-413	1901	13	petitions	petition	NOUN
ftr-413	1901	14	for	for	ADP
ftr-413	1901	15	review	review	NOUN
ftr-413	1901	16	from	from	ADP
ftr-413	1901	17	non	non	ADJ
ftr-413	1901	18	-	-	ADJ
ftr-413	1901	19	electing	electing	ADJ
ftr-413	1901	20	spouses	spouse	NOUN
ftr-413	1901	21	after	after	SCONJ
ftr-413	1901	22	innocent	innocent	ADJ
ftr-413	1901	23	spouse	spouse	NOUN
ftr-413	1901	24	relief	relief	NOUN
ftr-413	1901	25	has	have	AUX
ftr-413	1901	26	been	be	AUX
ftr-413	1901	27	administratively	administratively	ADV
ftr-413	1901	28	granted	grant	VERB
ftr-413	1901	29	,	,	PUNCT
ftr-413	1901	30	and	and	CCONJ
ftr-413	1901	31	cites	cite	VERB
ftr-413	1901	32	ira	ira	PROPN
ftr-413	1901	33	shepard	shepard	PROPN
ftr-413	1901	34	&	&	CCONJ
ftr-413	1901	35	martin	martin	PROPN
ftr-413	1901	36	mcmahon	mcmahon	PROPN
ftr-413	1901	37	,	,	PUNCT
ftr-413	1901	38	recent	recent	ADJ
ftr-413	1901	39	developments	development	NOUN
ftr-413	1901	40	in	in	ADP
ftr-413	1901	41	federal	federal	ADJ
ftr-413	1901	42	income	income	NOUN
ftr-413	1901	43	taxation	taxation	NOUN
ftr-413	1901	44	:	:	PUNCT
ftr-413	1901	45	the	the	DET
ftr-413	1901	46	year	year	NOUN
ftr-413	1901	47	2002	2002	NUM
ftr-413	1901	48	,	,	PUNCT
ftr-413	1901	49	6	6	NUM
ftr-413	1901	50	fla	fla	NOUN
ftr-413	1901	51	.	.	PUNCT
ftr-413	1902	1	tax	tax	PROPN
ftr-413	1902	2	rev	rev	PROPN
ftr-413	1902	3	.	.	PROPN
ftr-413	1902	4	81	81	NUM
ftr-413	1902	5	,	,	PUNCT
ftr-413	1902	6	177	177	NUM
ftr-413	1902	7	(	(	PUNCT
ftr-413	1902	8	2003	2003	NUM
ftr-413	1902	9	)	)	PUNCT
ftr-413	1902	10	,	,	PUNCT
ftr-413	1902	11	in	in	ADP
ftr-413	1902	12	support	support	NOUN
ftr-413	1902	13	of	of	ADP
ftr-413	1902	14	his	his	PRON
ftr-413	1902	15	conclusion	conclusion	NOUN
ftr-413	1902	16	that	that	SCONJ
ftr-413	1902	17	a	a	DET
ftr-413	1902	18	legislative	legislative	ADJ
ftr-413	1902	19	remedy	remedy	NOUN
ftr-413	1902	20	would	would	AUX
ftr-413	1902	21	be	be	AUX
ftr-413	1902	22	needed	need	VERB
ftr-413	1902	23	in	in	ADP
ftr-413	1902	24	order	order	NOUN
ftr-413	1902	25	for	for	SCONJ
ftr-413	1902	26	judicial	judicial	ADJ
ftr-413	1902	27	relief	relief	NOUN
ftr-413	1902	28	to	to	PART
ftr-413	1902	29	be	be	AUX
ftr-413	1902	30	granted	grant	VERB
ftr-413	1902	31	in	in	ADP
ftr-413	1902	32	such	such	ADJ
ftr-413	1902	33	situations	situation	NOUN
ftr-413	1902	34	.	.	PUNCT
ftr-413	1903	1	2005	2005	NUM
ftr-413	1903	2	]	]	PUNCT
ftr-413	1903	3	recent	recent	ADJ
ftr-413	1903	4	developments	development	NOUN
ftr-413	1903	5	in	in	ADP
ftr-413	1903	6	federal	federal	ADJ
ftr-413	1903	7	income	income	NOUN
ftr-413	1903	8	taxation	taxation	NOUN
ftr-413	1903	9	131	131	NUM
ftr-413	1903	10	3	3	NUM
ftr-413	1903	11	.	.	PUNCT
ftr-413	1903	12	accepted	accept	VERB
ftr-413	1903	13	offer	offer	NOUN
ftr-413	1903	14	in	in	ADP
ftr-413	1903	15	compromise	compromise	NOUN
ftr-413	1903	16	bars	bar	NOUN
ftr-413	1903	17	subsequent	subsequent	ADJ
ftr-413	1903	18	innocent	innocent	ADJ
ftr-413	1903	19	spouse	spouse	NOUN
ftr-413	1903	20	relief	relief	NOUN
ftr-413	1903	21	.	.	PUNCT
ftr-413	1904	1	dutton	dutton	PROPN
ftr-413	1904	2	v.	v.	PROPN
ftr-413	1904	3	commissioner	commissioner	PROPN
ftr-413	1904	4	,	,	PUNCT
ftr-413	1904	5	122	122	NUM
ftr-413	1904	6	t.c	t.c	PROPN
ftr-413	1904	7	.	.	PROPN
ftr-413	1904	8	133	133	NUM
ftr-413	1904	9	(	(	PUNCT
ftr-413	1904	10	2/11/04	2/11/04	NUM
ftr-413	1904	11	)	)	PUNCT
ftr-413	1904	12	.	.	PUNCT
ftr-413	1905	1	the	the	DET
ftr-413	1905	2	taxpayer	taxpayer	NOUN
ftr-413	1905	3	’s	’s	PART
ftr-413	1905	4	offer	offer	NOUN
ftr-413	1905	5	in	in	ADP
ftr-413	1905	6	compromise	compromise	NOUN
ftr-413	1905	7	(	(	PUNCT
ftr-413	1905	8	based	base	VERB
ftr-413	1905	9	on	on	ADP
ftr-413	1905	10	doubt	doubt	NOUN
ftr-413	1905	11	as	as	ADP
ftr-413	1905	12	to	to	ADP
ftr-413	1905	13	collectibility	collectibility	NOUN
ftr-413	1905	14	)	)	PUNCT
ftr-413	1905	15	was	be	AUX
ftr-413	1905	16	accepted	accept	VERB
ftr-413	1905	17	by	by	ADP
ftr-413	1905	18	the	the	DET
ftr-413	1905	19	irs	irs	PROPN
ftr-413	1905	20	.	.	PUNCT
ftr-413	1906	1	the	the	DET
ftr-413	1906	2	taxpayer	taxpayer	NOUN
ftr-413	1906	3	mistakenly	mistakenly	ADV
ftr-413	1906	4	thought	think	VERB
ftr-413	1906	5	that	that	SCONJ
ftr-413	1906	6	because	because	SCONJ
ftr-413	1906	7	an	an	DET
ftr-413	1906	8	irs	irs	PROPN
ftr-413	1906	9	agent	agent	NOUN
ftr-413	1906	10	informed	inform	VERB
ftr-413	1906	11	him	he	PRON
ftr-413	1906	12	that	that	SCONJ
ftr-413	1906	13	§	§	PROPN
ftr-413	1906	14	6015(c	6015(c	NOUN
ftr-413	1906	15	)	)	PUNCT
ftr-413	1906	16	apportioned	apportion	VERB
ftr-413	1906	17	liability	liability	NOUN
ftr-413	1906	18	would	would	AUX
ftr-413	1906	19	be	be	AUX
ftr-413	1906	20	considered	consider	VERB
ftr-413	1906	21	,	,	PUNCT
ftr-413	1906	22	he	he	PRON
ftr-413	1906	23	would	would	AUX
ftr-413	1906	24	obtain	obtain	VERB
ftr-413	1906	25	a	a	DET
ftr-413	1906	26	refund	refund	NOUN
ftr-413	1906	27	of	of	ADP
ftr-413	1906	28	amounts	amount	NOUN
ftr-413	1906	29	paid	pay	VERB
ftr-413	1906	30	under	under	ADP
ftr-413	1906	31	the	the	DET
ftr-413	1906	32	compromise	compromise	NOUN
ftr-413	1906	33	.	.	PUNCT
ftr-413	1907	1	judge	judge	PROPN
ftr-413	1907	2	goeke	goeke	PROPN
ftr-413	1907	3	held	hold	VERB
ftr-413	1907	4	that	that	SCONJ
ftr-413	1907	5	once	once	SCONJ
ftr-413	1907	6	a	a	DET
ftr-413	1907	7	taxpayer	taxpayer	NOUN
ftr-413	1907	8	has	have	AUX
ftr-413	1907	9	entered	enter	VERB
ftr-413	1907	10	into	into	ADP
ftr-413	1907	11	a	a	DET
ftr-413	1907	12	valid	valid	ADJ
ftr-413	1907	13	compromise	compromise	NOUN
ftr-413	1907	14	of	of	ADP
ftr-413	1907	15	his	his	PRON
ftr-413	1907	16	tax	tax	NOUN
ftr-413	1907	17	liability	liability	NOUN
ftr-413	1907	18	pursuant	pursuant	ADJ
ftr-413	1907	19	to	to	ADP
ftr-413	1907	20	§	§	PROPN
ftr-413	1907	21	7122	7122	NUM
ftr-413	1907	22	,	,	PUNCT
ftr-413	1907	23	he	he	PRON
ftr-413	1907	24	can	can	AUX
ftr-413	1907	25	not	not	PART
ftr-413	1907	26	thereafter	thereafter	ADV
ftr-413	1907	27	seek	seek	VERB
ftr-413	1907	28	innocent	innocent	ADJ
ftr-413	1907	29	spouse	spouse	NOUN
ftr-413	1907	30	relief	relief	NOUN
ftr-413	1907	31	under	under	ADP
ftr-413	1907	32	§	§	PROPN
ftr-413	1907	33	6015	6015	NUM
ftr-413	1907	34	with	with	ADP
ftr-413	1907	35	respect	respect	NOUN
ftr-413	1907	36	to	to	ADP
ftr-413	1907	37	the	the	DET
ftr-413	1907	38	liability	liability	NOUN
ftr-413	1907	39	.	.	PUNCT
ftr-413	1908	1	4	4	X
ftr-413	1908	2	.	.	X
ftr-413	1908	3	tax	tax	NOUN
ftr-413	1908	4	liens	lien	NOUN
ftr-413	1908	5	against	against	ADP
ftr-413	1908	6	possibly	possibly	ADV
ftr-413	1908	7	innocent	innocent	ADJ
ftr-413	1908	8	spouses	spouse	NOUN
ftr-413	1908	9	are	be	AUX
ftr-413	1908	10	ok	ok	ADJ
ftr-413	1908	11	.	.	PUNCT
ftr-413	1908	12	beery	beery	PROPN
ftr-413	1909	1	v.	v.	PROPN
ftr-413	1909	2	commissioner	commissioner	PROPN
ftr-413	1909	3	,	,	PUNCT
ftr-413	1909	4	122	122	NUM
ftr-413	1909	5	t.c	t.c	PROPN
ftr-413	1909	6	.	.	PROPN
ftr-413	1910	1	184	184	NUM
ftr-413	1910	2	(	(	PUNCT
ftr-413	1910	3	3/1/04	3/1/04	NUM
ftr-413	1910	4	)	)	PUNCT
ftr-413	1910	5	.	.	PUNCT
ftr-413	1911	1	after	after	SCONJ
ftr-413	1911	2	election	election	NOUN
ftr-413	1911	3	has	have	AUX
ftr-413	1911	4	been	be	AUX
ftr-413	1911	5	made	make	VERB
ftr-413	1911	6	,	,	PUNCT
ftr-413	1911	7	§	§	PROPN
ftr-413	1911	8	6015(e)(1)(b)(i	6015(e)(1)(b)(i	PROPN
ftr-413	1911	9	)	)	PUNCT
ftr-413	1911	10	generally	generally	ADV
ftr-413	1911	11	bars	bar	VERB
ftr-413	1911	12	the	the	DET
ftr-413	1911	13	irs	irs	PROPN
ftr-413	1911	14	from	from	ADP
ftr-413	1911	15	levying	levy	VERB
ftr-413	1911	16	or	or	CCONJ
ftr-413	1911	17	collecting	collect	VERB
ftr-413	1911	18	the	the	DET
ftr-413	1911	19	tax	tax	NOUN
ftr-413	1911	20	until	until	ADP
ftr-413	1911	21	the	the	DET
ftr-413	1911	22	later	later	NOUN
ftr-413	1911	23	of	of	ADP
ftr-413	1911	24	the	the	DET
ftr-413	1911	25	expiration	expiration	NOUN
ftr-413	1911	26	of	of	ADP
ftr-413	1911	27	the	the	DET
ftr-413	1911	28	ninety	ninety	NUM
ftr-413	1911	29	-	-	PUNCT
ftr-413	1911	30	day	day	NOUN
ftr-413	1911	31	period	period	NOUN
ftr-413	1911	32	for	for	ADP
ftr-413	1911	33	petitioning	petition	VERB
ftr-413	1911	34	the	the	DET
ftr-413	1911	35	tax	tax	NOUN
ftr-413	1911	36	court	court	NOUN
ftr-413	1911	37	or	or	CCONJ
ftr-413	1911	38	,	,	PUNCT
ftr-413	1911	39	if	if	SCONJ
ftr-413	1911	40	a	a	DET
ftr-413	1911	41	petition	petition	NOUN
ftr-413	1911	42	has	have	AUX
ftr-413	1911	43	been	be	AUX
ftr-413	1911	44	filed	file	VERB
ftr-413	1911	45	,	,	PUNCT
ftr-413	1911	46	the	the	DET
ftr-413	1911	47	date	date	NOUN
ftr-413	1911	48	the	the	DET
ftr-413	1911	49	tax	tax	NOUN
ftr-413	1911	50	court	court	NOUN
ftr-413	1911	51	order	order	NOUN
ftr-413	1911	52	becomes	become	VERB
ftr-413	1911	53	final	final	ADJ
ftr-413	1911	54	.	.	PUNCT
ftr-413	1912	1	however	however	ADV
ftr-413	1912	2	,	,	PUNCT
ftr-413	1912	3	judge	judge	PROPN
ftr-413	1912	4	panuthos	panuthos	PROPN
ftr-413	1912	5	held	hold	VERB
ftr-413	1912	6	that	that	SCONJ
ftr-413	1912	7	§	§	PROPN
ftr-413	1912	8	6015(e)(1)(b)(i	6015(e)(1)(b)(i	PROPN
ftr-413	1912	9	)	)	PUNCT
ftr-413	1912	10	does	do	AUX
ftr-413	1912	11	not	not	PART
ftr-413	1912	12	bar	bar	VERB
ftr-413	1912	13	the	the	DET
ftr-413	1912	14	irs	irs	PROPN
ftr-413	1912	15	from	from	ADP
ftr-413	1912	16	filing	file	VERB
ftr-413	1912	17	a	a	DET
ftr-413	1912	18	lien	lien	NOUN
ftr-413	1912	19	after	after	SCONJ
ftr-413	1912	20	an	an	DET
ftr-413	1912	21	innocent	innocent	ADJ
ftr-413	1912	22	spouse	spouse	NOUN
ftr-413	1912	23	election	election	NOUN
ftr-413	1912	24	has	have	AUX
ftr-413	1912	25	been	be	AUX
ftr-413	1912	26	filed	file	VERB
ftr-413	1912	27	and	and	CCONJ
ftr-413	1912	28	during	during	ADP
ftr-413	1912	29	the	the	DET
ftr-413	1912	30	pendency	pendency	NOUN
ftr-413	1912	31	of	of	ADP
ftr-413	1912	32	a	a	DET
ftr-413	1912	33	petition	petition	NOUN
ftr-413	1912	34	for	for	ADP
ftr-413	1912	35	innocent	innocent	ADJ
ftr-413	1912	36	spouse	spouse	NOUN
ftr-413	1912	37	relief	relief	NOUN
ftr-413	1912	38	.	.	PUNCT
ftr-413	1913	1	5	5	X
ftr-413	1913	2	.	.	X
ftr-413	1913	3	well	well	INTJ
ftr-413	1913	4	,	,	PUNCT
ftr-413	1913	5	the	the	DET
ftr-413	1913	6	former	former	ADJ
ftr-413	1913	7	spouses	spouse	NOUN
ftr-413	1913	8	were	be	AUX
ftr-413	1913	9	n’t	not	PART
ftr-413	1913	10	totally	totally	ADV
ftr-413	1913	11	antagonistic	antagonistic	ADJ
ftr-413	1913	12	.	.	PUNCT
ftr-413	1914	1	he	he	PRON
ftr-413	1914	2	supported	support	VERB
ftr-413	1914	3	her	her	PRON
ftr-413	1914	4	innocent	innocent	ADJ
ftr-413	1914	5	spouse	spouse	NOUN
ftr-413	1914	6	claim	claim	NOUN
ftr-413	1914	7	.	.	PUNCT
ftr-413	1915	1	van	van	PROPN
ftr-413	1915	2	arsdalen	arsdalen	PROPN
ftr-413	1915	3	v.	v.	PROPN
ftr-413	1915	4	commissioner	commissioner	PROPN
ftr-413	1915	5	,	,	PUNCT
ftr-413	1915	6	123	123	NUM
ftr-413	1915	7	t.c	t.c	PROPN
ftr-413	1915	8	.	.	PROPN
ftr-413	1915	9	135	135	NUM
ftr-413	1915	10	(	(	PUNCT
ftr-413	1915	11	7/22/04	7/22/04	NUM
ftr-413	1915	12	)	)	PUNCT
ftr-413	1915	13	.	.	PUNCT
ftr-413	1916	1	the	the	DET
ftr-413	1916	2	taxpayer	taxpayer	NOUN
ftr-413	1916	3	filed	file	VERB
ftr-413	1916	4	a	a	DET
ftr-413	1916	5	stand	stand	VERB
ftr-413	1916	6	-	-	PUNCT
ftr-413	1916	7	alone	alone	ADJ
ftr-413	1916	8	tax	tax	NOUN
ftr-413	1916	9	court	court	NOUN
ftr-413	1916	10	petition	petition	NOUN
ftr-413	1916	11	seeking	seek	VERB
ftr-413	1916	12	review	review	NOUN
ftr-413	1916	13	of	of	ADP
ftr-413	1916	14	the	the	DET
ftr-413	1916	15	commissioner	commissioner	NOUN
ftr-413	1916	16	’s	’s	PART
ftr-413	1916	17	denial	denial	NOUN
ftr-413	1916	18	of	of	ADP
ftr-413	1916	19	innocent	innocent	ADJ
ftr-413	1916	20	spouse	spouse	NOUN
ftr-413	1916	21	relief	relief	NOUN
ftr-413	1916	22	under	under	ADP
ftr-413	1916	23	§	§	PROPN
ftr-413	1916	24	6015(f	6015(f	NUM
ftr-413	1916	25	)	)	PUNCT
ftr-413	1916	26	.	.	PUNCT
ftr-413	1917	1	the	the	DET
ftr-413	1917	2	irs	irs	PROPN
ftr-413	1917	3	issued	issue	VERB
ftr-413	1917	4	her	her	PRON
ftr-413	1917	5	former	former	ADJ
ftr-413	1917	6	husband	husband	NOUN
ftr-413	1917	7	a	a	DET
ftr-413	1917	8	notice	notice	NOUN
ftr-413	1917	9	of	of	ADP
ftr-413	1917	10	filing	filing	NOUN
ftr-413	1917	11	petition	petition	NOUN
ftr-413	1917	12	and	and	CCONJ
ftr-413	1917	13	right	right	ADJ
ftr-413	1917	14	to	to	PART
ftr-413	1917	15	intervene	intervene	VERB
ftr-413	1917	16	that	that	PRON
ftr-413	1917	17	stated	state	VERB
ftr-413	1917	18	that	that	SCONJ
ftr-413	1917	19	his	his	PRON
ftr-413	1917	20	right	right	NOUN
ftr-413	1917	21	to	to	PART
ftr-413	1917	22	intervene	intervene	VERB
ftr-413	1917	23	was	be	AUX
ftr-413	1917	24	limited	limit	VERB
ftr-413	1917	25	to	to	ADP
ftr-413	1917	26	intervening	intervene	VERB
ftr-413	1917	27	solely	solely	ADV
ftr-413	1917	28	for	for	ADP
ftr-413	1917	29	the	the	DET
ftr-413	1917	30	purpose	purpose	NOUN
ftr-413	1917	31	of	of	ADP
ftr-413	1917	32	challenging	challenge	VERB
ftr-413	1917	33	the	the	DET
ftr-413	1917	34	taxpayer	taxpayer	NOUN
ftr-413	1917	35	’s	’s	PART
ftr-413	1917	36	right	right	NOUN
ftr-413	1917	37	to	to	ADP
ftr-413	1917	38	innocent	innocent	ADJ
ftr-413	1917	39	spouse	spouse	NOUN
ftr-413	1917	40	relief	relief	NOUN
ftr-413	1917	41	.	.	PUNCT
ftr-413	1918	1	her	her	PRON
ftr-413	1918	2	former	former	ADJ
ftr-413	1918	3	husband	husband	NOUN
ftr-413	1918	4	intervened	intervene	VERB
ftr-413	1918	5	to	to	PART
ftr-413	1918	6	support	support	VERB
ftr-413	1918	7	her	her	PRON
ftr-413	1918	8	claim	claim	NOUN
ftr-413	1918	9	.	.	PUNCT
ftr-413	1919	1	judge	judge	NOUN
ftr-413	1919	2	panuthos	panuthos	PROPN
ftr-413	1919	3	held	hold	VERB
ftr-413	1919	4	that	that	SCONJ
ftr-413	1919	5	neither	neither	CCONJ
ftr-413	1919	6	§	§	PROPN
ftr-413	1919	7	6015	6015	NUM
ftr-413	1919	8	nor	nor	CCONJ
ftr-413	1919	9	tax	tax	NOUN
ftr-413	1919	10	court	court	NOUN
ftr-413	1919	11	rule	rule	NOUN
ftr-413	1919	12	325	325	NUM
ftr-413	1919	13	precludes	preclude	VERB
ftr-413	1919	14	a	a	DET
ftr-413	1919	15	nonelecting	nonelecting	NOUN
ftr-413	1919	16	spouse	spouse	NOUN
ftr-413	1919	17	from	from	ADP
ftr-413	1919	18	intervening	intervene	VERB
ftr-413	1919	19	for	for	ADP
ftr-413	1919	20	the	the	DET
ftr-413	1919	21	purpose	purpose	NOUN
ftr-413	1919	22	of	of	ADP
ftr-413	1919	23	supporting	support	VERB
ftr-413	1919	24	the	the	DET
ftr-413	1919	25	electing	elect	VERB
ftr-413	1919	26	spouse	spouse	NOUN
ftr-413	1919	27	’s	’s	PART
ftr-413	1919	28	claim	claim	NOUN
ftr-413	1919	29	for	for	ADP
ftr-413	1919	30	relief	relief	NOUN
ftr-413	1919	31	.	.	PUNCT
ftr-413	1920	1	h.	h.	PROPN
ftr-413	1920	2	miscellaneous	miscellaneous	ADJ
ftr-413	1920	3	1	1	NUM
ftr-413	1920	4	.	.	PUNCT
ftr-413	1920	5	burton	burton	PROPN
ftr-413	1920	6	kanter	kanter	PROPN
ftr-413	1920	7	in	in	ADP
ftr-413	1920	8	trouble	trouble	NOUN
ftr-413	1920	9	again	again	ADV
ftr-413	1920	10	.	.	PUNCT
ftr-413	1921	1	investment	investment	NOUN
ftr-413	1921	2	research	research	NOUN
ftr-413	1921	3	associates	associates	PROPN
ftr-413	1921	4	,	,	PUNCT
ftr-413	1921	5	ltd	ltd	PROPN
ftr-413	1921	6	.	.	PROPN
ftr-413	1922	1	v.	v.	PROPN
ftr-413	1922	2	commissioner	commissioner	PROPN
ftr-413	1922	3	,	,	PUNCT
ftr-413	1922	4	t.c	t.c	PROPN
ftr-413	1922	5	.	.	PROPN
ftr-413	1922	6	memo	memo	NOUN
ftr-413	1922	7	.	.	PUNCT
ftr-413	1923	1	1999	1999	NUM
ftr-413	1923	2	-	-	SYM
ftr-413	1923	3	407	407	NUM
ftr-413	1923	4	(	(	PUNCT
ftr-413	1923	5	12/15/99	12/15/99	NUM
ftr-413	1923	6	)	)	PUNCT
ftr-413	1923	7	.	.	PUNCT
ftr-413	1924	1	in	in	ADP
ftr-413	1924	2	a	a	DET
ftr-413	1924	3	600page	600page	PROPN
ftr-413	1924	4	opinion	opinion	NOUN
ftr-413	1924	5	burton	burton	PROPN
ftr-413	1924	6	kanter	kanter	PROPN
ftr-413	1924	7	was	be	AUX
ftr-413	1924	8	held	hold	VERB
ftr-413	1924	9	liable	liable	ADJ
ftr-413	1924	10	for	for	ADP
ftr-413	1924	11	the	the	DET
ftr-413	1924	12	§	§	PROPN
ftr-413	1924	13	6653	6653	NUM
ftr-413	1924	14	fraud	fraud	NOUN
ftr-413	1924	15	penalty	penalty	NOUN
ftr-413	1924	16	by	by	ADP
ftr-413	1924	17	reason	reason	NOUN
ftr-413	1924	18	of	of	ADP
ftr-413	1924	19	his	his	PRON
ftr-413	1924	20	being	be	AUX
ftr-413	1924	21	“	"	PUNCT
ftr-413	1924	22	the	the	DET
ftr-413	1924	23	architect	architect	NOUN
ftr-413	1924	24	who	who	PRON
ftr-413	1924	25	planned	plan	VERB
ftr-413	1924	26	and	and	CCONJ
ftr-413	1924	27	executed	execute	VERB
ftr-413	1924	28	the	the	DET
ftr-413	1924	29	elaborate	elaborate	ADJ
ftr-413	1924	30	scheme	scheme	NOUN
ftr-413	1924	31	with	with	ADP
ftr-413	1924	32	respect	respect	NOUN
ftr-413	1924	33	to	to	ADP
ftr-413	1924	34	the	the	DET
ftr-413	1924	35	kickback	kickback	NOUN
ftr-413	1924	36	income	income	NOUN
ftr-413	1924	37	payments	payment	NOUN
ftr-413	1924	38	.	.	PUNCT
ftr-413	1924	39	.	.	PUNCT
ftr-413	1924	40	.	.	PUNCT
ftr-413	1925	1	.	.	PUNCT
ftr-413	1926	1	in	in	ADP
ftr-413	1926	2	our	our	PRON
ftr-413	1926	3	view	view	NOUN
ftr-413	1926	4	,	,	PUNCT
ftr-413	1926	5	what	what	PRON
ftr-413	1926	6	we	we	PRON
ftr-413	1926	7	have	have	AUX
ftr-413	1926	8	here	here	ADV
ftr-413	1926	9	,	,	PUNCT
ftr-413	1926	10	purely	purely	ADV
ftr-413	1926	11	and	and	CCONJ
ftr-413	1926	12	simply	simply	ADV
ftr-413	1926	13	,	,	PUNCT
ftr-413	1926	14	is	be	AUX
ftr-413	1926	15	a	a	DET
ftr-413	1926	16	concerted	concerted	ADJ
ftr-413	1926	17	effort	effort	NOUN
ftr-413	1926	18	by	by	ADP
ftr-413	1926	19	an	an	DET
ftr-413	1926	20	experienced	experienced	ADJ
ftr-413	1926	21	tax	tax	NOUN
ftr-413	1926	22	lawyer	lawyer	NOUN
ftr-413	1927	1	[	[	X
ftr-413	1927	2	kanter	kanter	X
ftr-413	1927	3	]	]	PUNCT
ftr-413	1927	4	and	and	CCONJ
ftr-413	1927	5	two	two	NUM
ftr-413	1927	6	corporate	corporate	ADJ
ftr-413	1927	7	executives	executive	NOUN
ftr-413	1927	8	[	[	X
ftr-413	1927	9	claude	claude	PROPN
ftr-413	1927	10	ballard	ballard	PROPN
ftr-413	1927	11	and	and	CCONJ
ftr-413	1927	12	robert	robert	PROPN
ftr-413	1927	13	lisle	lisle	PROPN
ftr-413	1927	14	]	]	PUNCT
ftr-413	1927	15	to	to	PART
ftr-413	1927	16	defeat	defeat	VERB
ftr-413	1927	17	and	and	CCONJ
ftr-413	1927	18	evade	evade	VERB
ftr-413	1927	19	the	the	DET
ftr-413	1927	20	payments	payment	NOUN
ftr-413	1927	21	of	of	ADP
ftr-413	1927	22	taxes	taxis	NOUN
ftr-413	1927	23	and	and	CCONJ
ftr-413	1927	24	to	to	PART
ftr-413	1927	25	cover	cover	VERB
ftr-413	1927	26	up	up	ADP
ftr-413	1927	27	their	their	PRON
ftr-413	1927	28	illegal	illegal	ADJ
ftr-413	1927	29	acts	act	NOUN
ftr-413	1927	30	so	so	SCONJ
ftr-413	1927	31	that	that	SCONJ
ftr-413	1927	32	the	the	DET
ftr-413	1927	33	corporations	corporation	NOUN
ftr-413	1927	34	[	[	X
ftr-413	1927	35	employing	employ	VERB
ftr-413	1927	36	the	the	DET
ftr-413	1927	37	two	two	NUM
ftr-413	1927	38	corporate	corporate	ADJ
ftr-413	1927	39	executives	executive	NOUN
ftr-413	1927	40	]	]	PUNCT
ftr-413	1927	41	and	and	CCONJ
ftr-413	1927	42	the	the	DET
ftr-413	1927	43	federal	federal	ADJ
ftr-413	1927	44	government	government	NOUN
ftr-413	1927	45	would	would	AUX
ftr-413	1927	46	be	be	AUX
ftr-413	1927	47	unable	unable	ADJ
ftr-413	1927	48	to	to	PART
ftr-413	1927	49	discover	discover	VERB
ftr-413	1927	50	them	they	PRON
ftr-413	1927	51	.	.	PUNCT
ftr-413	1927	52	”	"	PUNCT
ftr-413	1928	1	132	132	NUM
ftr-413	1928	2	florida	florida	PROPN
ftr-413	1928	3	tax	tax	NOUN
ftr-413	1928	4	review	review	NOUN
ftr-413	1929	1	[	[	X
ftr-413	1929	2	vol.7	vol.7	NOUN
ftr-413	1929	3	:	:	PUNCT
ftr-413	1929	4	si	si	PROPN
ftr-413	1929	5	a.	a.	NOUN
ftr-413	1929	6	so	so	ADV
ftr-413	1929	7	far	far	ADV
ftr-413	1929	8	,	,	PUNCT
ftr-413	1929	9	he	he	PRON
ftr-413	1929	10	is	be	AUX
ftr-413	1929	11	unable	unable	ADJ
ftr-413	1929	12	to	to	PART
ftr-413	1929	13	wriggle	wriggle	VERB
ftr-413	1929	14	out	out	ADP
ftr-413	1929	15	,	,	PUNCT
ftr-413	1929	16	the	the	DET
ftr-413	1929	17	way	way	NOUN
ftr-413	1929	18	he	he	PRON
ftr-413	1929	19	did	do	VERB
ftr-413	1929	20	25	25	NUM
ftr-413	1929	21	years	year	NOUN
ftr-413	1929	22	ago	ago	ADV
ftr-413	1929	23	when	when	SCONJ
ftr-413	1929	24	he	he	PRON
ftr-413	1929	25	was	be	AUX
ftr-413	1929	26	acquitted	acquit	VERB
ftr-413	1929	27	by	by	ADP
ftr-413	1929	28	a	a	DET
ftr-413	1929	29	jury	jury	NOUN
ftr-413	1929	30	.	.	PUNCT
ftr-413	1930	1	the	the	DET
ftr-413	1930	2	taxpayers	taxpayer	NOUN
ftr-413	1930	3	subsequently11	subsequently11	NOUN
ftr-413	1930	4	moved	move	VERB
ftr-413	1930	5	to	to	PART
ftr-413	1930	6	have	have	VERB
ftr-413	1930	7	access	access	NOUN
ftr-413	1930	8	to	to	ADP
ftr-413	1930	9	the	the	DET
ftr-413	1930	10	special	special	ADJ
ftr-413	1930	11	trial	trial	NOUN
ftr-413	1930	12	judge	judge	NOUN
ftr-413	1930	13	’s	’s	PART
ftr-413	1930	14	“	"	PUNCT
ftr-413	1930	15	reports	report	NOUN
ftr-413	1930	16	,	,	PUNCT
ftr-413	1930	17	draft	draft	NOUN
ftr-413	1930	18	opinions	opinion	NOUN
ftr-413	1930	19	,	,	PUNCT
ftr-413	1930	20	or	or	CCONJ
ftr-413	1930	21	similar	similar	ADJ
ftr-413	1930	22	documents	document	NOUN
ftr-413	1930	23	”	"	PUNCT
ftr-413	1930	24	prepared	prepare	VERB
ftr-413	1930	25	under	under	ADP
ftr-413	1930	26	tax	tax	NOUN
ftr-413	1930	27	court	court	NOUN
ftr-413	1930	28	rule	rule	NOUN
ftr-413	1930	29	183(b	183(b	NOUN
ftr-413	1930	30	)	)	PUNCT
ftr-413	1930	31	.	.	PUNCT
ftr-413	1931	1	they	they	PRON
ftr-413	1931	2	based	base	VERB
ftr-413	1931	3	their	their	PRON
ftr-413	1931	4	motion	motion	NOUN
ftr-413	1931	5	on	on	ADP
ftr-413	1931	6	conversations	conversation	NOUN
ftr-413	1931	7	with	with	ADP
ftr-413	1931	8	two	two	NUM
ftr-413	1931	9	unnamed	unnamed	ADJ
ftr-413	1931	10	tax	tax	NOUN
ftr-413	1931	11	court	court	NOUN
ftr-413	1931	12	judges	judge	NOUN
ftr-413	1931	13	that	that	SCONJ
ftr-413	1931	14	the	the	DET
ftr-413	1931	15	original12	original12	ADJ
ftr-413	1931	16	draft	draft	NOUN
ftr-413	1931	17	opinion	opinion	NOUN
ftr-413	1931	18	from	from	ADP
ftr-413	1931	19	the	the	DET
ftr-413	1931	20	special	special	ADJ
ftr-413	1931	21	trial	trial	NOUN
ftr-413	1931	22	judge	judge	NOUN
ftr-413	1931	23	was	be	AUX
ftr-413	1931	24	changed	change	VERB
ftr-413	1931	25	by	by	ADP
ftr-413	1931	26	judge	judge	PROPN
ftr-413	1931	27	dawson	dawson	PROPN
ftr-413	1931	28	before	before	SCONJ
ftr-413	1931	29	he	he	PRON
ftr-413	1931	30	adopted	adopt	VERB
ftr-413	1931	31	it	it	PRON
ftr-413	1931	32	.	.	PUNCT
ftr-413	1932	1	they	they	PRON
ftr-413	1932	2	were	be	AUX
ftr-413	1932	3	turned	turn	VERB
ftr-413	1932	4	down	down	ADP
ftr-413	1932	5	because	because	SCONJ
ftr-413	1932	6	the	the	DET
ftr-413	1932	7	tax	tax	NOUN
ftr-413	1932	8	court	court	NOUN
ftr-413	1932	9	held	hold	VERB
ftr-413	1932	10	that	that	SCONJ
ftr-413	1932	11	the	the	DET
ftr-413	1932	12	documents	document	NOUN
ftr-413	1932	13	were	be	AUX
ftr-413	1932	14	related	relate	VERB
ftr-413	1932	15	to	to	ADP
ftr-413	1932	16	its	its	PRON
ftr-413	1932	17	internal	internal	ADJ
ftr-413	1932	18	deliberative	deliberative	ADJ
ftr-413	1932	19	processes	process	NOUN
ftr-413	1932	20	.	.	PUNCT
ftr-413	1933	1	see	see	VERB
ftr-413	1933	2	,	,	PUNCT
ftr-413	1933	3	tax	tax	NOUN
ftr-413	1933	4	court	court	NOUN
ftr-413	1933	5	order	order	NOUN
ftr-413	1933	6	denying	deny	VERB
ftr-413	1933	7	motion	motion	NOUN
ftr-413	1933	8	,	,	PUNCT
ftr-413	1933	9	2001	2001	NUM
ftr-413	1933	10	tnt	tnt	PROPN
ftr-413	1933	11	23	23	NUM
ftr-413	1933	12	-	-	SYM
ftr-413	1933	13	31	31	NUM
ftr-413	1933	14	(	(	PUNCT
ftr-413	1933	15	4/26/00	4/26/00	NUM
ftr-413	1933	16	)	)	PUNCT
ftr-413	1933	17	and	and	CCONJ
ftr-413	1933	18	(	(	PUNCT
ftr-413	1933	19	on	on	ADP
ftr-413	1933	20	reconsideration	reconsideration	NOUN
ftr-413	1933	21	)	)	PUNCT
ftr-413	1933	22	2001	2001	NUM
ftr-413	1933	23	tnt	tnt	NOUN
ftr-413	1933	24	23	23	NUM
ftr-413	1933	25	-	-	SYM
ftr-413	1933	26	30	30	NUM
ftr-413	1933	27	(	(	PUNCT
ftr-413	1933	28	8/30/00	8/30/00	NUM
ftr-413	1933	29	)	)	PUNCT
ftr-413	1933	30	.	.	PUNCT
ftr-413	1934	1	taxpayers	taxpayer	NOUN
ftr-413	1934	2	sought	seek	VERB
ftr-413	1934	3	mandamus	mandamus	NOUN
ftr-413	1934	4	from	from	ADP
ftr-413	1934	5	the	the	DET
ftr-413	1934	6	fifth	fifth	ADJ
ftr-413	1934	7	,	,	PUNCT
ftr-413	1934	8	seventh	seventh	ADJ
ftr-413	1934	9	and	and	CCONJ
ftr-413	1934	10	eleventh	eleventh	ADJ
ftr-413	1934	11	circuits	circuit	NOUN
ftr-413	1934	12	,	,	PUNCT
ftr-413	1934	13	but	but	CCONJ
ftr-413	1934	14	were	be	AUX
ftr-413	1934	15	unsuccessful	unsuccessful	ADJ
ftr-413	1934	16	.	.	PUNCT
ftr-413	1935	1	b.	b.	PROPN
ftr-413	1935	2	and	and	CCONJ
ftr-413	1935	3	the	the	DET
ftr-413	1935	4	tax	tax	NOUN
ftr-413	1935	5	court	court	NOUN
ftr-413	1935	6	’s	’s	PART
ftr-413	1935	7	procedures	procedure	NOUN
ftr-413	1935	8	are	be	AUX
ftr-413	1935	9	vindicated	vindicate	VERB
ftr-413	1935	10	and	and	CCONJ
ftr-413	1935	11	taxpayer	taxpayer	PROPN
ftr-413	1935	12	ballard	ballard	PROPN
ftr-413	1935	13	loses	lose	VERB
ftr-413	1935	14	on	on	ADP
ftr-413	1935	15	appeal	appeal	NOUN
ftr-413	1935	16	on	on	ADP
ftr-413	1935	17	the	the	DET
ftr-413	1935	18	fraud	fraud	NOUN
ftr-413	1935	19	issue	issue	NOUN
ftr-413	1935	20	in	in	ADP
ftr-413	1935	21	the	the	DET
ftr-413	1935	22	eleventh	eleventh	ADJ
ftr-413	1935	23	circuit	circuit	NOUN
ftr-413	1935	24	.	.	PUNCT
ftr-413	1936	1	ballard	ballard	PROPN
ftr-413	1936	2	v.	v.	PROPN
ftr-413	1936	3	commissioner	commissioner	PROPN
ftr-413	1936	4	,	,	PUNCT
ftr-413	1936	5	321	321	NUM
ftr-413	1936	6	f.3d	f.3d	NUM
ftr-413	1936	7	1037	1037	NUM
ftr-413	1936	8	,	,	PUNCT
ftr-413	1936	9	91	91	NUM
ftr-413	1936	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1936	11	2003	2003	NUM
ftr-413	1936	12	-	-	SYM
ftr-413	1936	13	928	928	NUM
ftr-413	1936	14	,	,	PUNCT
ftr-413	1936	15	2003	2003	NUM
ftr-413	1936	16	-	-	SYM
ftr-413	1936	17	1	1	NUM
ftr-413	1936	18	u.s.t.c	u.s.t.c	PROPN
ftr-413	1937	1	.	.	PROPN
ftr-413	1937	2	¶	¶	PROPN
ftr-413	1937	3	50,246	50,246	NUM
ftr-413	1937	4	(	(	PUNCT
ftr-413	1937	5	11th	11th	ADJ
ftr-413	1937	6	cir	cir	NOUN
ftr-413	1937	7	.	.	PUNCT
ftr-413	1938	1	2/13/03	2/13/03	NUM
ftr-413	1938	2	)	)	PUNCT
ftr-413	1938	3	,	,	PUNCT
ftr-413	1938	4	aff’g	aff’g	PROPN
ftr-413	1938	5	t.c	t.c	PROPN
ftr-413	1938	6	.	.	PROPN
ftr-413	1938	7	memo	memo	NOUN
ftr-413	1938	8	.	.	PUNCT
ftr-413	1939	1	1999	1999	NUM
ftr-413	1939	2	-	-	SYM
ftr-413	1939	3	407	407	NUM
ftr-413	1939	4	.	.	PUNCT
ftr-413	1940	1	the	the	DET
ftr-413	1940	2	eleventh	eleventh	ADJ
ftr-413	1940	3	circuit	circuit	NOUN
ftr-413	1940	4	affirmed	affirm	VERB
ftr-413	1940	5	the	the	DET
ftr-413	1940	6	tax	tax	NOUN
ftr-413	1940	7	court	court	NOUN
ftr-413	1940	8	decision	decision	NOUN
ftr-413	1940	9	and	and	CCONJ
ftr-413	1940	10	rejected	reject	VERB
ftr-413	1940	11	the	the	DET
ftr-413	1940	12	taxpayers	taxpayer	NOUN
ftr-413	1940	13	’	'	PUNCT
ftr-413	1940	14	argument	argument	NOUN
ftr-413	1940	15	that	that	SCONJ
ftr-413	1940	16	changes	change	NOUN
ftr-413	1940	17	allegedly	allegedly	ADV
ftr-413	1940	18	made	make	VERB
ftr-413	1940	19	by	by	ADP
ftr-413	1940	20	the	the	DET
ftr-413	1940	21	tax	tax	NOUN
ftr-413	1940	22	court	court	PROPN
ftr-413	1940	23	special	special	ADJ
ftr-413	1940	24	trial	trial	NOUN
ftr-413	1940	25	judge	judge	NOUN
ftr-413	1940	26	were	be	AUX
ftr-413	1940	27	improper	improper	ADJ
ftr-413	1940	28	.	.	PUNCT
ftr-413	1941	1	judge	judge	PROPN
ftr-413	1941	2	fay	fay	PROPN
ftr-413	1941	3	stated	state	VERB
ftr-413	1941	4	:	:	PUNCT
ftr-413	1941	5	even	even	ADV
ftr-413	1941	6	assuming	assume	VERB
ftr-413	1941	7	dick	dick	PROPN
ftr-413	1941	8	’s	’s	PART
ftr-413	1941	9	[	[	X
ftr-413	1941	10	taxpayers	taxpayer	NOUN
ftr-413	1941	11	’	'	PUNCT
ftr-413	1941	12	lawyer	lawyer	NOUN
ftr-413	1941	13	’s	’s	PART
ftr-413	1941	14	]	]	PUNCT
ftr-413	1941	15	affidavit	affidavit	NOUN
ftr-413	1941	16	to	to	PART
ftr-413	1941	17	be	be	AUX
ftr-413	1941	18	true	true	ADJ
ftr-413	1941	19	and	and	CCONJ
ftr-413	1941	20	affording	afford	VERB
ftr-413	1941	21	petitioners	petitioner	NOUN
ftr-413	1941	22	-	-	PUNCT
ftr-413	1941	23	appellants	appellant	NOUN
ftr-413	1941	24	all	all	DET
ftr-413	1941	25	reasonable	reasonable	ADJ
ftr-413	1941	26	inferences	inference	NOUN
ftr-413	1941	27	,	,	PUNCT
ftr-413	1941	28	the	the	DET
ftr-413	1941	29	process	process	NOUN
ftr-413	1941	30	utilized	utilize	VERB
ftr-413	1941	31	in	in	ADP
ftr-413	1941	32	this	this	DET
ftr-413	1941	33	case	case	NOUN
ftr-413	1941	34	does	do	AUX
ftr-413	1941	35	not	not	PART
ftr-413	1941	36	give	give	VERB
ftr-413	1941	37	rise	rise	NOUN
ftr-413	1941	38	to	to	ADP
ftr-413	1941	39	due	due	ADJ
ftr-413	1941	40	process	process	NOUN
ftr-413	1941	41	concern	concern	NOUN
ftr-413	1941	42	.	.	PUNCT
ftr-413	1942	1	while	while	SCONJ
ftr-413	1942	2	the	the	DET
ftr-413	1942	3	procedures	procedure	NOUN
ftr-413	1942	4	used	use	VERB
ftr-413	1942	5	in	in	ADP
ftr-413	1942	6	the	the	DET
ftr-413	1942	7	tax	tax	NOUN
ftr-413	1942	8	court	court	NOUN
ftr-413	1942	9	may	may	AUX
ftr-413	1942	10	be	be	AUX
ftr-413	1942	11	unique	unique	ADJ
ftr-413	1942	12	to	to	ADP
ftr-413	1942	13	that	that	DET
ftr-413	1942	14	court	court	NOUN
ftr-413	1942	15	,	,	PUNCT
ftr-413	1942	16	there	there	PRON
ftr-413	1942	17	is	be	VERB
ftr-413	1942	18	nothing	nothing	PRON
ftr-413	1942	19	unusual	unusual	ADJ
ftr-413	1942	20	about	about	ADP
ftr-413	1942	21	judges	judge	NOUN
ftr-413	1942	22	conferring	confer	VERB
ftr-413	1942	23	with	with	ADP
ftr-413	1942	24	one	one	NUM
ftr-413	1942	25	another	another	DET
ftr-413	1942	26	about	about	ADP
ftr-413	1942	27	cases	case	NOUN
ftr-413	1942	28	assigned	assign	VERB
ftr-413	1942	29	to	to	ADP
ftr-413	1942	30	them	they	PRON
ftr-413	1942	31	.	.	PUNCT
ftr-413	1943	1	these	these	DET
ftr-413	1943	2	conferences	conference	NOUN
ftr-413	1943	3	are	be	AUX
ftr-413	1943	4	an	an	DET
ftr-413	1943	5	essential	essential	ADJ
ftr-413	1943	6	part	part	NOUN
ftr-413	1943	7	of	of	ADP
ftr-413	1943	8	the	the	DET
ftr-413	1943	9	judicial	judicial	ADJ
ftr-413	1943	10	process	process	NOUN
ftr-413	1943	11	when	when	SCONJ
ftr-413	1943	12	,	,	PUNCT
ftr-413	1943	13	by	by	ADP
ftr-413	1943	14	statute	statute	NOUN
ftr-413	1943	15	,	,	PUNCT
ftr-413	1943	16	more	more	ADJ
ftr-413	1943	17	than	than	ADP
ftr-413	1943	18	one	one	NUM
ftr-413	1943	19	judge	judge	NOUN
ftr-413	1943	20	is	be	AUX
ftr-413	1943	21	charged	charge	VERB
ftr-413	1943	22	with	with	ADP
ftr-413	1943	23	the	the	DET
ftr-413	1943	24	responsibility	responsibility	NOUN
ftr-413	1943	25	of	of	ADP
ftr-413	1943	26	deciding	decide	VERB
ftr-413	1943	27	the	the	DET
ftr-413	1943	28	case	case	NOUN
ftr-413	1943	29	.	.	PUNCT
ftr-413	1944	1	and	and	CCONJ
ftr-413	1944	2	,	,	PUNCT
ftr-413	1944	3	as	as	ADP
ftr-413	1944	4	a	a	DET
ftr-413	1944	5	result	result	NOUN
ftr-413	1944	6	of	of	ADP
ftr-413	1944	7	such	such	ADJ
ftr-413	1944	8	conferences	conference	NOUN
ftr-413	1944	9	,	,	PUNCT
ftr-413	1944	10	judges	judge	NOUN
ftr-413	1944	11	sometimes	sometimes	ADV
ftr-413	1944	12	change	change	VERB
ftr-413	1944	13	their	their	PRON
ftr-413	1944	14	original	original	ADJ
ftr-413	1944	15	position	position	NOUN
ftr-413	1944	16	or	or	CCONJ
ftr-413	1944	17	thoughts	thought	NOUN
ftr-413	1944	18	.	.	PUNCT
ftr-413	1945	1	whether	whether	SCONJ
ftr-413	1945	2	special	special	ADJ
ftr-413	1945	3	trial	trial	NOUN
ftr-413	1945	4	judge	judge	NOUN
ftr-413	1945	5	couvillion	couvillion	NOUN
ftr-413	1945	6	prepared	prepare	VERB
ftr-413	1945	7	drafts	draft	NOUN
ftr-413	1945	8	of	of	ADP
ftr-413	1945	9	his	his	PRON
ftr-413	1945	10	report	report	NOUN
ftr-413	1945	11	or	or	CCONJ
ftr-413	1945	12	subsequently	subsequently	ADV
ftr-413	1945	13	changed	change	VERB
ftr-413	1945	14	his	his	PRON
ftr-413	1945	15	opinion	opinion	NOUN
ftr-413	1945	16	entirely	entirely	ADV
ftr-413	1945	17	is	be	AUX
ftr-413	1945	18	without	without	ADP
ftr-413	1945	19	import	import	NOUN
ftr-413	1945	20	insofar	insofar	ADV
ftr-413	1945	21	as	as	ADP
ftr-413	1945	22	our	our	PRON
ftr-413	1945	23	analysis	analysis	NOUN
ftr-413	1945	24	of	of	ADP
ftr-413	1945	25	the	the	DET
ftr-413	1945	26	alleged	allege	VERB
ftr-413	1945	27	due	due	ADJ
ftr-413	1945	28	process	process	NOUN
ftr-413	1945	29	violation	violation	NOUN
ftr-413	1945	30	pertaining	pertain	VERB
ftr-413	1945	31	to	to	ADP
ftr-413	1945	32	the	the	DET
ftr-413	1945	33	application	application	NOUN
ftr-413	1945	34	of	of	ADP
ftr-413	1945	35	[	[	X
ftr-413	1945	36	tax	tax	NOUN
ftr-413	1945	37	court	court	NOUN
ftr-413	1945	38	]	]	PUNCT
ftr-413	1945	39	rule	rule	NOUN
ftr-413	1945	40	183	183	NUM
ftr-413	1945	41	is	be	AUX
ftr-413	1945	42	concerned	concern	VERB
ftr-413	1945	43	.	.	PUNCT
ftr-413	1946	1	despite	despite	SCONJ
ftr-413	1946	2	the	the	DET
ftr-413	1946	3	invitation	invitation	NOUN
ftr-413	1946	4	,	,	PUNCT
ftr-413	1946	5	this	this	DET
ftr-413	1946	6	court	court	NOUN
ftr-413	1946	7	will	will	AUX
ftr-413	1946	8	simply	simply	ADV
ftr-413	1946	9	not	not	PART
ftr-413	1946	10	interfere	interfere	VERB
ftr-413	1946	11	with	with	ADP
ftr-413	1946	12	another	another	DET
ftr-413	1946	13	court	court	NOUN
ftr-413	1946	14	’s	’s	PART
ftr-413	1946	15	deliberative	deliberative	ADJ
ftr-413	1946	16	process	process	NOUN
ftr-413	1946	17	.	.	PUNCT
ftr-413	1947	1	11	11	NUM
ftr-413	1947	2	.	.	PUNCT
ftr-413	1948	1	his	his	PRON
ftr-413	1948	2	partner	partner	NOUN
ftr-413	1948	3	(	(	PUNCT
ftr-413	1948	4	and	and	CCONJ
ftr-413	1948	5	son	son	NOUN
ftr-413	1948	6	-	-	PUNCT
ftr-413	1948	7	in	in	ADP
ftr-413	1948	8	-	-	PUNCT
ftr-413	1948	9	law	law	NOUN
ftr-413	1948	10	)	)	PUNCT
ftr-413	1948	11	was	be	AUX
ftr-413	1948	12	convicted	convict	VERB
ftr-413	1948	13	and	and	CCONJ
ftr-413	1948	14	imprisoned	imprison	VERB
ftr-413	1948	15	.	.	PUNCT
ftr-413	1949	1	see	see	VERB
ftr-413	1949	2	united	united	PROPN
ftr-413	1949	3	states	states	PROPN
ftr-413	1949	4	v.	v.	ADP
ftr-413	1949	5	baskes	baske	NOUN
ftr-413	1949	6	,	,	PUNCT
ftr-413	1949	7	649	649	NUM
ftr-413	1949	8	f.2d	f.2d	NOUN
ftr-413	1949	9	471	471	NUM
ftr-413	1949	10	(	(	PUNCT
ftr-413	1949	11	7th	7th	ADJ
ftr-413	1949	12	cir	cir	NOUN
ftr-413	1949	13	.	.	PUNCT
ftr-413	1949	14	1980	1980	NUM
ftr-413	1949	15	)	)	PUNCT
ftr-413	1949	16	,	,	PUNCT
ftr-413	1949	17	cert	cert	PROPN
ftr-413	1949	18	.	.	PUNCT
ftr-413	1950	1	denied	deny	VERB
ftr-413	1950	2	,	,	PUNCT
ftr-413	1950	3	450	450	NUM
ftr-413	1950	4	u.s	u.s	PROPN
ftr-413	1950	5	.	.	PROPN
ftr-413	1950	6	1000	1000	NUM
ftr-413	1950	7	(	(	PUNCT
ftr-413	1950	8	1981	1981	NUM
ftr-413	1950	9	)	)	PUNCT
ftr-413	1950	10	.	.	PUNCT
ftr-413	1951	1	12	12	NUM
ftr-413	1951	2	.	.	PUNCT
ftr-413	1952	1	kanter	kanter	PROPN
ftr-413	1952	2	’s	’s	PART
ftr-413	1952	3	attorney	attorney	NOUN
ftr-413	1952	4	revealed	reveal	VERB
ftr-413	1952	5	the	the	DET
ftr-413	1952	6	names	name	NOUN
ftr-413	1952	7	of	of	ADP
ftr-413	1952	8	the	the	DET
ftr-413	1952	9	two	two	NUM
ftr-413	1952	10	judges	judge	NOUN
ftr-413	1952	11	when	when	SCONJ
ftr-413	1952	12	asked	ask	VERB
ftr-413	1952	13	at	at	ADP
ftr-413	1952	14	oral	oral	ADJ
ftr-413	1952	15	argument	argument	NOUN
ftr-413	1952	16	to	to	ADP
ftr-413	1952	17	the	the	DET
ftr-413	1952	18	seventh	seventh	ADJ
ftr-413	1952	19	circuit	circuit	NOUN
ftr-413	1952	20	as	as	ADP
ftr-413	1952	21	tax	tax	NOUN
ftr-413	1952	22	court	court	NOUN
ftr-413	1952	23	judge	judge	PROPN
ftr-413	1952	24	julian	julian	PROPN
ftr-413	1952	25	jacobs	jacobs	PROPN
ftr-413	1952	26	and	and	CCONJ
ftr-413	1952	27	chief	chief	ADJ
ftr-413	1952	28	special	special	ADJ
ftr-413	1952	29	trial	trial	NOUN
ftr-413	1952	30	judge	judge	NOUN
ftr-413	1952	31	peter	peter	PROPN
ftr-413	1952	32	j.	j.	PROPN
ftr-413	1952	33	panuthos	panuthos	PROPN
ftr-413	1952	34	.	.	PUNCT
ftr-413	1953	1	see	see	VERB
ftr-413	1953	2	the	the	DET
ftr-413	1953	3	text	text	NOUN
ftr-413	1953	4	at	at	ADP
ftr-413	1953	5	footnote	footnote	NOUN
ftr-413	1953	6	1	1	NUM
ftr-413	1953	7	of	of	ADP
ftr-413	1953	8	judge	judge	PROPN
ftr-413	1953	9	cudahy	cudahy	PROPN
ftr-413	1953	10	’s	’s	PART
ftr-413	1953	11	dissent	dissent	NOUN
ftr-413	1953	12	in	in	ADP
ftr-413	1953	13	the	the	DET
ftr-413	1953	14	seventh	seventh	ADJ
ftr-413	1953	15	circuit	circuit	PROPN
ftr-413	1953	16	kanter	kanter	PROPN
ftr-413	1953	17	estate	estate	PROPN
ftr-413	1953	18	opinion	opinion	NOUN
ftr-413	1953	19	,	,	PUNCT
ftr-413	1953	20	below	below	ADV
ftr-413	1953	21	.	.	PUNCT
ftr-413	1954	1	2005	2005	NUM
ftr-413	1954	2	]	]	PUNCT
ftr-413	1954	3	recent	recent	ADJ
ftr-413	1954	4	developments	development	NOUN
ftr-413	1954	5	in	in	ADP
ftr-413	1954	6	federal	federal	ADJ
ftr-413	1954	7	income	income	NOUN
ftr-413	1954	8	taxation	taxation	NOUN
ftr-413	1954	9	133	133	NUM
ftr-413	1954	10	the	the	DET
ftr-413	1954	11	record	record	NOUN
ftr-413	1954	12	reveals	reveal	NOUN
ftr-413	1954	13	,	,	PUNCT
ftr-413	1954	14	and	and	CCONJ
ftr-413	1954	15	we	we	PRON
ftr-413	1954	16	accept	accept	VERB
ftr-413	1954	17	as	as	ADP
ftr-413	1954	18	true	true	ADJ
ftr-413	1954	19	,	,	PUNCT
ftr-413	1954	20	that	that	SCONJ
ftr-413	1954	21	the	the	DET
ftr-413	1954	22	underlying	underlie	VERB
ftr-413	1954	23	report	report	NOUN
ftr-413	1954	24	adopted	adopt	VERB
ftr-413	1954	25	by	by	ADP
ftr-413	1954	26	the	the	DET
ftr-413	1954	27	tax	tax	NOUN
ftr-413	1954	28	court	court	NOUN
ftr-413	1954	29	is	be	AUX
ftr-413	1954	30	special	special	ADJ
ftr-413	1954	31	trial	trial	NOUN
ftr-413	1954	32	judge	judge	NOUN
ftr-413	1954	33	couvillion	couvillion	NOUN
ftr-413	1954	34	’s	’s	PART
ftr-413	1954	35	.	.	PUNCT
ftr-413	1955	1	petitioners	petitioner	NOUN
ftr-413	1955	2	-	-	NOUN
ftr-413	1955	3	appellants	appellant	NOUN
ftr-413	1955	4	have	have	AUX
ftr-413	1955	5	not	not	PART
ftr-413	1955	6	demonstrated	demonstrate	VERB
ftr-413	1955	7	that	that	SCONJ
ftr-413	1955	8	the	the	DET
ftr-413	1955	9	order	order	NOUN
ftr-413	1955	10	of	of	ADP
ftr-413	1955	11	august	august	PROPN
ftr-413	1955	12	30	30	NUM
ftr-413	1955	13	,	,	PUNCT
ftr-413	1955	14	2000	2000	NUM
ftr-413	1955	15	is	be	AUX
ftr-413	1955	16	inaccurate	inaccurate	ADJ
ftr-413	1955	17	or	or	CCONJ
ftr-413	1955	18	suspect	suspect	VERB
ftr-413	1955	19	in	in	ADP
ftr-413	1955	20	any	any	DET
ftr-413	1955	21	manner	manner	NOUN
ftr-413	1955	22	.	.	PUNCT
ftr-413	1956	1	therefore	therefore	ADV
ftr-413	1956	2	,	,	PUNCT
ftr-413	1956	3	we	we	PRON
ftr-413	1956	4	conclude	conclude	VERB
ftr-413	1956	5	that	that	SCONJ
ftr-413	1956	6	the	the	DET
ftr-413	1956	7	application	application	NOUN
ftr-413	1956	8	of	of	ADP
ftr-413	1956	9	rule	rule	NOUN
ftr-413	1956	10	183	183	NUM
ftr-413	1956	11	in	in	ADP
ftr-413	1956	12	this	this	DET
ftr-413	1956	13	case	case	NOUN
ftr-413	1956	14	did	do	AUX
ftr-413	1956	15	not	not	PART
ftr-413	1956	16	violate	violate	VERB
ftr-413	1956	17	petitioners	petitioner	NOUN
ftr-413	1956	18	-	-	PUNCT
ftr-413	1956	19	appellants	appellant	NOUN
ftr-413	1956	20	’	'	PUNCT
ftr-413	1956	21	due	due	ADJ
ftr-413	1956	22	process	process	NOUN
ftr-413	1956	23	rights	right	NOUN
ftr-413	1956	24	.	.	PUNCT
ftr-413	1957	1	accordingly	accordingly	ADV
ftr-413	1957	2	,	,	PUNCT
ftr-413	1957	3	we	we	PRON
ftr-413	1957	4	deny	deny	VERB
ftr-413	1957	5	the	the	DET
ftr-413	1957	6	request	request	NOUN
ftr-413	1957	7	for	for	ADP
ftr-413	1957	8	relief	relief	NOUN
ftr-413	1957	9	and	and	CCONJ
ftr-413	1957	10	save	save	VERB
ftr-413	1957	11	for	for	ADP
ftr-413	1957	12	another	another	DET
ftr-413	1957	13	day	day	NOUN
ftr-413	1957	14	the	the	DET
ftr-413	1957	15	more	more	ADV
ftr-413	1957	16	troubling	troubling	ADJ
ftr-413	1957	17	question	question	NOUN
ftr-413	1957	18	of	of	ADP
ftr-413	1957	19	what	what	PRON
ftr-413	1957	20	would	would	AUX
ftr-413	1957	21	have	have	AUX
ftr-413	1957	22	occurred	occur	VERB
ftr-413	1957	23	had	have	VERB
ftr-413	1957	24	special	special	ADJ
ftr-413	1957	25	trial	trial	NOUN
ftr-413	1957	26	judge	judge	NOUN
ftr-413	1957	27	couvillion	couvillion	NOUN
ftr-413	1957	28	not	not	PART
ftr-413	1957	29	indicated	indicate	VERB
ftr-413	1957	30	that	that	SCONJ
ftr-413	1957	31	the	the	DET
ftr-413	1957	32	report	report	NOUN
ftr-413	1957	33	adopted	adopt	VERB
ftr-413	1957	34	by	by	ADP
ftr-413	1957	35	the	the	DET
ftr-413	1957	36	tax	tax	NOUN
ftr-413	1957	37	court	court	NOUN
ftr-413	1957	38	accurately	accurately	ADV
ftr-413	1957	39	reflected	reflect	VERB
ftr-413	1957	40	his	his	PRON
ftr-413	1957	41	findings	finding	NOUN
ftr-413	1957	42	and	and	CCONJ
ftr-413	1957	43	opinion	opinion	NOUN
ftr-413	1957	44	.	.	PUNCT
ftr-413	1958	1	(	(	PUNCT
ftr-413	1958	2	1	1	X
ftr-413	1958	3	)	)	PUNCT
ftr-413	1958	4	cert	cert	NOUN
ftr-413	1958	5	.	.	PUNCT
ftr-413	1959	1	granted	grant	VERB
ftr-413	1959	2	.	.	PUNCT
ftr-413	1960	1	a	a	DET
ftr-413	1960	2	writ	writ	NOUN
ftr-413	1960	3	of	of	ADP
ftr-413	1960	4	certiorari	certiorari	NOUN
ftr-413	1960	5	was	be	AUX
ftr-413	1960	6	granted	grant	VERB
ftr-413	1960	7	on	on	ADP
ftr-413	1960	8	4/26/04	4/26/04	NUM
ftr-413	1960	9	,	,	PUNCT
ftr-413	1960	10	72	72	NUM
ftr-413	1960	11	u.s.l.w	u.s.l.w	PROPN
ftr-413	1960	12	.	.	PROPN
ftr-413	1960	13	3672	3672	NUM
ftr-413	1960	14	,	,	PUNCT
ftr-413	1960	15	124	124	NUM
ftr-413	1960	16	s.	s.	PROPN
ftr-413	1960	17	ct	ct	PROPN
ftr-413	1960	18	.	.	PROPN
ftr-413	1960	19	2066	2066	NUM
ftr-413	1960	20	,	,	PUNCT
ftr-413	1960	21	and	and	CCONJ
ftr-413	1960	22	the	the	DET
ftr-413	1960	23	case	case	NOUN
ftr-413	1960	24	was	be	AUX
ftr-413	1960	25	consolidated	consolidate	VERB
ftr-413	1960	26	with	with	ADP
ftr-413	1960	27	estate	estate	NOUN
ftr-413	1960	28	of	of	ADP
ftr-413	1960	29	kanter	kanter	PROPN
ftr-413	1960	30	.	.	PUNCT
ftr-413	1961	1	see	see	VERB
ftr-413	1961	2	e.g.	e.g.	ADV
ftr-413	1961	3	,	,	PUNCT
ftr-413	1961	4	below	below	ADV
ftr-413	1961	5	.	.	PUNCT
ftr-413	1962	1	c.	c.	PROPN
ftr-413	1962	2	and	and	CCONJ
ftr-413	1962	3	the	the	DET
ftr-413	1962	4	tax	tax	NOUN
ftr-413	1962	5	court	court	NOUN
ftr-413	1962	6	’s	’s	PART
ftr-413	1962	7	procedures	procedure	NOUN
ftr-413	1962	8	are	be	AUX
ftr-413	1962	9	vindicated	vindicate	VERB
ftr-413	1962	10	and	and	CCONJ
ftr-413	1962	11	taxpayer	taxpayer	PROPN
ftr-413	1962	12	kanter	kanter	PROPN
ftr-413	1962	13	’s	’s	PART
ftr-413	1962	14	estate	estate	NOUN
ftr-413	1962	15	loses	lose	VERB
ftr-413	1962	16	on	on	ADP
ftr-413	1962	17	appeal	appeal	NOUN
ftr-413	1962	18	on	on	ADP
ftr-413	1962	19	the	the	DET
ftr-413	1962	20	fraud	fraud	NOUN
ftr-413	1962	21	issue	issue	NOUN
ftr-413	1962	22	in	in	ADP
ftr-413	1962	23	the13	the13	PROPN
ftr-413	1962	24	eleventh	eleventh	ADJ
ftr-413	1962	25	circuit	circuit	NOUN
ftr-413	1962	26	estate	estate	NOUN
ftr-413	1962	27	of	of	ADP
ftr-413	1962	28	kanter	kanter	PROPN
ftr-413	1962	29	v.	v.	PROPN
ftr-413	1962	30	commissioner	commissioner	PROPN
ftr-413	1962	31	,	,	PUNCT
ftr-413	1962	32	337	337	NUM
ftr-413	1962	33	f.3d	f.3d	NUM
ftr-413	1962	34	833	833	NUM
ftr-413	1962	35	,	,	PUNCT
ftr-413	1962	36	92	92	NUM
ftr-413	1962	37	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1962	38	2003	2003	NUM
ftr-413	1962	39	-	-	SYM
ftr-413	1962	40	5459	5459	NUM
ftr-413	1962	41	,	,	PUNCT
ftr-413	1962	42	2003	2003	NUM
ftr-413	1962	43	-	-	SYM
ftr-413	1962	44	02	02	NUM
ftr-413	1962	45	u.s.t.c	u.s.t.c	PROPN
ftr-413	1962	46	.	.	PROPN
ftr-413	1963	1	¶	¶	PROPN
ftr-413	1963	2	50,605	50,605	NUM
ftr-413	1963	3	(	(	PUNCT
ftr-413	1963	4	7th	7th	ADJ
ftr-413	1963	5	cir	cir	NOUN
ftr-413	1963	6	.	.	PUNCT
ftr-413	1964	1	7/24/03	7/24/03	NUM
ftr-413	1964	2	)	)	PUNCT
ftr-413	1964	3	(	(	PUNCT
ftr-413	1964	4	per	per	ADP
ftr-413	1964	5	curiam	curiam	NOUN
ftr-413	1964	6	)	)	PUNCT
ftr-413	1964	7	(	(	PUNCT
ftr-413	1964	8	2	2	NUM
ftr-413	1964	9	-	-	SYM
ftr-413	1964	10	1	1	NUM
ftr-413	1964	11	)	)	PUNCT
ftr-413	1964	12	,	,	PUNCT
ftr-413	1964	13	aff’g	aff’g	X
ftr-413	1964	14	in	in	ADP
ftr-413	1964	15	part	part	NOUN
ftr-413	1964	16	and	and	CCONJ
ftr-413	1964	17	rev’g	rev’g	PROPN
ftr-413	1964	18	in	in	ADP
ftr-413	1964	19	part	part	NOUN
ftr-413	1964	20	t.c	t.c	PROPN
ftr-413	1964	21	.	.	PROPN
ftr-413	1964	22	memo	memo	NOUN
ftr-413	1964	23	.	.	PUNCT
ftr-413	1965	1	1999	1999	NUM
ftr-413	1965	2	-	-	SYM
ftr-413	1965	3	407	407	NUM
ftr-413	1965	4	.	.	PUNCT
ftr-413	1966	1	the	the	DET
ftr-413	1966	2	court	court	NOUN
ftr-413	1966	3	finds	find	VERB
ftr-413	1966	4	the	the	DET
ftr-413	1966	5	nondisclosure	nondisclosure	NOUN
ftr-413	1966	6	of	of	ADP
ftr-413	1966	7	the	the	DET
ftr-413	1966	8	special	special	ADJ
ftr-413	1966	9	trial	trial	NOUN
ftr-413	1966	10	judge	judge	NOUN
ftr-413	1966	11	’s	’s	PART
ftr-413	1966	12	original	original	ADJ
ftr-413	1966	13	report	report	NOUN
ftr-413	1966	14	to	to	PART
ftr-413	1966	15	be	be	AUX
ftr-413	1966	16	proper	proper	ADJ
ftr-413	1966	17	,	,	PUNCT
ftr-413	1966	18	following	follow	VERB
ftr-413	1966	19	the	the	DET
ftr-413	1966	20	eleventh	eleventh	ADJ
ftr-413	1966	21	circuit	circuit	NOUN
ftr-413	1966	22	’s	’s	PART
ftr-413	1966	23	ballard	ballard	PROPN
ftr-413	1966	24	opinion	opinion	PROPN
ftr-413	1966	25	.	.	PUNCT
ftr-413	1967	1	it	it	PRON
ftr-413	1967	2	affirms	affirm	VERB
ftr-413	1967	3	the	the	DET
ftr-413	1967	4	findings	finding	NOUN
ftr-413	1967	5	on	on	ADP
ftr-413	1967	6	deficiencies	deficiency	NOUN
ftr-413	1967	7	,	,	PUNCT
ftr-413	1967	8	fraud	fraud	NOUN
ftr-413	1967	9	and	and	CCONJ
ftr-413	1967	10	penalties	penalty	NOUN
ftr-413	1967	11	,	,	PUNCT
ftr-413	1967	12	but	but	CCONJ
ftr-413	1967	13	reverses	reverse	VERB
ftr-413	1967	14	on	on	ADP
ftr-413	1967	15	the	the	DET
ftr-413	1967	16	issue	issue	NOUN
ftr-413	1967	17	of	of	ADP
ftr-413	1967	18	the	the	DET
ftr-413	1967	19	deductibility	deductibility	NOUN
ftr-413	1967	20	of	of	ADP
ftr-413	1967	21	kanter	kanter	PROPN
ftr-413	1967	22	’s	’s	PART
ftr-413	1967	23	expenses	expense	NOUN
ftr-413	1967	24	for	for	ADP
ftr-413	1967	25	his	his	PRON
ftr-413	1967	26	involvement	involvement	NOUN
ftr-413	1967	27	in	in	ADP
ftr-413	1967	28	the	the	DET
ftr-413	1967	29	aborted	aborted	ADJ
ftr-413	1967	30	sale	sale	NOUN
ftr-413	1967	31	of	of	ADP
ftr-413	1967	32	a	a	DET
ftr-413	1967	33	purported	purport	VERB
ftr-413	1967	34	john	john	PROPN
ftr-413	1967	35	trumball	trumball	PROPN
ftr-413	1967	36	painting	painting	NOUN
ftr-413	1967	37	of	of	ADP
ftr-413	1967	38	george	george	PROPN
ftr-413	1967	39	washington	washington	PROPN
ftr-413	1967	40	because	because	SCONJ
ftr-413	1967	41	“	"	PUNCT
ftr-413	1967	42	kanter	kanter	PROPN
ftr-413	1967	43	has	have	AUX
ftr-413	1967	44	shown	show	VERB
ftr-413	1967	45	a	a	DET
ftr-413	1967	46	distinct	distinct	ADJ
ftr-413	1967	47	proclivity	proclivity	NOUN
ftr-413	1967	48	to	to	PART
ftr-413	1967	49	seek	seek	VERB
ftr-413	1967	50	income	income	NOUN
ftr-413	1967	51	and	and	CCONJ
ftr-413	1967	52	profit	profit	NOUN
ftr-413	1967	53	through	through	ADP
ftr-413	1967	54	activities	activity	NOUN
ftr-413	1967	55	similar	similar	ADJ
ftr-413	1967	56	to	to	ADP
ftr-413	1967	57	the	the	DET
ftr-413	1967	58	failed	fail	VERB
ftr-413	1967	59	sale	sale	NOUN
ftr-413	1967	60	of	of	ADP
ftr-413	1967	61	the	the	DET
ftr-413	1967	62	painting	painting	NOUN
ftr-413	1967	63	.	.	PUNCT
ftr-413	1967	64	”	"	PUNCT
ftr-413	1968	1	(	(	PUNCT
ftr-413	1968	2	1	1	X
ftr-413	1968	3	)	)	PUNCT
ftr-413	1968	4	the	the	DET
ftr-413	1968	5	supremes	supreme	NOUN
ftr-413	1968	6	will	will	AUX
ftr-413	1968	7	sing	sing	VERB
ftr-413	1968	8	over	over	ADP
ftr-413	1968	9	kanter	kanter	PROPN
ftr-413	1968	10	’s	’s	PART
ftr-413	1968	11	grave	grave	NOUN
ftr-413	1968	12	.	.	PUNCT
ftr-413	1969	1	a	a	DET
ftr-413	1969	2	writ	writ	NOUN
ftr-413	1969	3	of	of	ADP
ftr-413	1969	4	certiorari	certiorari	NOUN
ftr-413	1969	5	was	be	AUX
ftr-413	1969	6	granted	grant	VERB
ftr-413	1969	7	on	on	ADP
ftr-413	1969	8	4/26/04	4/26/04	NUM
ftr-413	1969	9	,	,	PUNCT
ftr-413	1969	10	72	72	NUM
ftr-413	1969	11	u.s.l.w	u.s.l.w	PROPN
ftr-413	1969	12	.	.	PROPN
ftr-413	1969	13	3672	3672	NUM
ftr-413	1969	14	,	,	PUNCT
ftr-413	1969	15	124	124	NUM
ftr-413	1969	16	s.	s.	PROPN
ftr-413	1969	17	ct	ct	PROPN
ftr-413	1969	18	.	.	PROPN
ftr-413	1969	19	2066	2066	NUM
ftr-413	1969	20	,	,	PUNCT
ftr-413	1969	21	and	and	CCONJ
ftr-413	1969	22	the	the	DET
ftr-413	1969	23	case	case	NOUN
ftr-413	1969	24	was	be	AUX
ftr-413	1969	25	consolidated	consolidate	VERB
ftr-413	1969	26	with	with	ADP
ftr-413	1969	27	ballard	ballard	PROPN
ftr-413	1969	28	.	.	PUNCT
ftr-413	1970	1	see	see	VERB
ftr-413	1970	2	e.g.	e.g.	ADV
ftr-413	1970	3	,	,	PUNCT
ftr-413	1970	4	below	below	ADV
ftr-413	1970	5	.	.	PUNCT
ftr-413	1971	1	d.	d.	PROPN
ftr-413	1971	2	and	and	CCONJ
ftr-413	1971	3	the	the	DET
ftr-413	1971	4	tax	tax	NOUN
ftr-413	1971	5	court	court	NOUN
ftr-413	1971	6	’s	’s	PART
ftr-413	1971	7	procedures	procedure	NOUN
ftr-413	1971	8	are	be	AUX
ftr-413	1971	9	vindicated	vindicate	VERB
ftr-413	1971	10	but	but	CCONJ
ftr-413	1971	11	taxpayer	taxpayer	PROPN
ftr-413	1971	12	lisle	lisle	PROPN
ftr-413	1971	13	’s	’s	PART
ftr-413	1971	14	estate	estate	NOUN
ftr-413	1971	15	wins	win	VERB
ftr-413	1971	16	on	on	ADP
ftr-413	1971	17	appeal	appeal	NOUN
ftr-413	1971	18	on	on	ADP
ftr-413	1971	19	the	the	DET
ftr-413	1971	20	fraud	fraud	NOUN
ftr-413	1971	21	issue	issue	NOUN
ftr-413	1971	22	in	in	ADP
ftr-413	1971	23	the	the	DET
ftr-413	1971	24	fifth	fifth	ADJ
ftr-413	1971	25	circuit	circuit	NOUN
ftr-413	1971	26	.	.	PUNCT
ftr-413	1972	1	estate	estate	NOUN
ftr-413	1972	2	of	of	ADP
ftr-413	1972	3	lisle	lisle	PROPN
ftr-413	1972	4	v.	v.	CCONJ
ftr-413	1972	5	commissioner	commissioner	PROPN
ftr-413	1972	6	,	,	PUNCT
ftr-413	1972	7	341	341	NUM
ftr-413	1972	8	f.3d	f.3d	NUM
ftr-413	1972	9	364	364	NUM
ftr-413	1972	10	,	,	PUNCT
ftr-413	1972	11	92	92	NUM
ftr-413	1972	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1972	13	20035566	20035566	NUM
ftr-413	1972	14	,	,	PUNCT
ftr-413	1972	15	2003	2003	NUM
ftr-413	1972	16	-	-	SYM
ftr-413	1972	17	02	02	NUM
ftr-413	1972	18	u.s.t.c	u.s.t.c	PROPN
ftr-413	1972	19	.	.	PROPN
ftr-413	1973	1	¶	¶	PROPN
ftr-413	1973	2	50,606	50,606	NUM
ftr-413	1973	3	(	(	PUNCT
ftr-413	1973	4	5th	5th	ADJ
ftr-413	1973	5	cir	cir	NOUN
ftr-413	1973	6	.	.	PUNCT
ftr-413	1974	1	7/30/03	7/30/03	NUM
ftr-413	1974	2	)	)	PUNCT
ftr-413	1975	1	,	,	PUNCT
ftr-413	1975	2	aff’g	aff’g	X
ftr-413	1975	3	in	in	ADP
ftr-413	1975	4	part	part	NOUN
ftr-413	1975	5	and	and	CCONJ
ftr-413	1975	6	rev’g	rev’g	PROPN
ftr-413	1975	7	in	in	ADP
ftr-413	1975	8	part	part	NOUN
ftr-413	1975	9	t.c	t.c	PROPN
ftr-413	1975	10	.	.	PROPN
ftr-413	1975	11	memo	memo	NOUN
ftr-413	1975	12	.	.	PUNCT
ftr-413	1976	1	1999	1999	NUM
ftr-413	1976	2	-	-	SYM
ftr-413	1976	3	407	407	NUM
ftr-413	1976	4	.	.	PUNCT
ftr-413	1977	1	the	the	DET
ftr-413	1977	2	fifth	fifth	ADJ
ftr-413	1977	3	circuit	circuit	NOUN
ftr-413	1977	4	(	(	PUNCT
ftr-413	1977	5	judge	judge	PROPN
ftr-413	1977	6	higginbotham	higginbotham	PROPN
ftr-413	1977	7	)	)	PUNCT
ftr-413	1977	8	followed	follow	VERB
ftr-413	1977	9	the	the	DET
ftr-413	1977	10	eleventh	eleventh	ADJ
ftr-413	1977	11	and	and	CCONJ
ftr-413	1977	12	seventh	seventh	ADJ
ftr-413	1977	13	circuits	circuit	NOUN
ftr-413	1977	14	on	on	ADP
ftr-413	1977	15	the	the	DET
ftr-413	1977	16	nondisclosure	nondisclosure	NOUN
ftr-413	1977	17	of	of	ADP
ftr-413	1977	18	the	the	DET
ftr-413	1977	19	special	special	ADJ
ftr-413	1977	20	trial	trial	NOUN
ftr-413	1977	21	judge	judge	NOUN
ftr-413	1977	22	’s	’s	PART
ftr-413	1977	23	original	original	ADJ
ftr-413	1977	24	report	report	NOUN
ftr-413	1977	25	by	by	ADP
ftr-413	1977	26	the	the	DET
ftr-413	1977	27	tax	tax	NOUN
ftr-413	1977	28	court	court	NOUN
ftr-413	1977	29	.	.	PUNCT
ftr-413	1978	1	it	it	PRON
ftr-413	1978	2	affirms	affirm	VERB
ftr-413	1978	3	the	the	DET
ftr-413	1978	4	findings	finding	NOUN
ftr-413	1978	5	of	of	ADP
ftr-413	1978	6	deficiencies	deficiency	NOUN
ftr-413	1978	7	,	,	PUNCT
ftr-413	1978	8	except	except	SCONJ
ftr-413	1978	9	for	for	ADP
ftr-413	1978	10	the	the	DET
ftr-413	1978	11	deficiency	deficiency	NOUN
ftr-413	1978	12	in	in	ADP
ftr-413	1978	13	a	a	DET
ftr-413	1978	14	closed	closed	ADJ
ftr-413	1978	15	year	year	NOUN
ftr-413	1978	16	because	because	SCONJ
ftr-413	1978	17	the	the	DET
ftr-413	1978	18	government	government	NOUN
ftr-413	1978	19	’s	’s	PART
ftr-413	1978	20	proof	proof	NOUN
ftr-413	1978	21	of	of	ADP
ftr-413	1978	22	lisle	lisle	PROPN
ftr-413	1978	23	’s	’s	PART
ftr-413	1978	24	fraud	fraud	NOUN
ftr-413	1978	25	did	do	AUX
ftr-413	1978	26	not	not	PART
ftr-413	1978	27	rise	rise	VERB
ftr-413	1978	28	to	to	ADP
ftr-413	1978	29	the	the	DET
ftr-413	1978	30	level	level	NOUN
ftr-413	1978	31	of	of	ADP
ftr-413	1978	32	“	"	PUNCT
ftr-413	1978	33	clear	clear	ADJ
ftr-413	1978	34	and	and	CCONJ
ftr-413	1978	35	convincing	convincing	ADJ
ftr-413	1978	36	evidence	evidence	NOUN
ftr-413	1978	37	.	.	PUNCT
ftr-413	1978	38	”	"	PUNCT
ftr-413	1979	1	13	13	NUM
ftr-413	1979	2	.	.	PUNCT
ftr-413	1979	3	burton	burton	PROPN
ftr-413	1979	4	kanter	kanter	PROPN
ftr-413	1979	5	died	die	VERB
ftr-413	1979	6	on	on	ADP
ftr-413	1979	7	october	october	PROPN
ftr-413	1979	8	31	31	NUM
ftr-413	1979	9	,	,	PUNCT
ftr-413	1979	10	2001	2001	NUM
ftr-413	1979	11	.	.	PUNCT
ftr-413	1980	1	134	134	NUM
ftr-413	1980	2	florida	florida	PROPN
ftr-413	1980	3	tax	tax	NOUN
ftr-413	1980	4	review	review	NOUN
ftr-413	1981	1	[	[	X
ftr-413	1981	2	vol.7	vol.7	NOUN
ftr-413	1981	3	:	:	PUNCT
ftr-413	1981	4	si	si	PROPN
ftr-413	1981	5	e.	e.	PROPN
ftr-413	1981	6	justice	justice	PROPN
ftr-413	1981	7	ginsburg	ginsburg	PROPN
ftr-413	1981	8	to	to	ADP
ftr-413	1981	9	tax	tax	NOUN
ftr-413	1981	10	court	court	NOUN
ftr-413	1981	11	judges	judge	NOUN
ftr-413	1981	12	:	:	PUNCT
ftr-413	1981	13	“	"	PUNCT
ftr-413	1981	14	you	you	PRON
ftr-413	1981	15	article	article	NOUN
ftr-413	1981	16	i	i	PRON
ftr-413	1981	17	judges	judge	NOUN
ftr-413	1981	18	do	do	AUX
ftr-413	1981	19	n’t	not	PART
ftr-413	1981	20	understand	understand	VERB
ftr-413	1981	21	your	your	PRON
ftr-413	1981	22	own	own	ADJ
ftr-413	1981	23	rules	rule	NOUN
ftr-413	1981	24	,	,	PUNCT
ftr-413	1981	25	so	so	ADV
ftr-413	1981	26	let	let	VERB
ftr-413	1981	27	me	i	PRON
ftr-413	1981	28	tell	tell	VERB
ftr-413	1981	29	you	you	PRON
ftr-413	1981	30	what	what	PRON
ftr-413	1981	31	you	you	PRON
ftr-413	1981	32	meant	mean	VERB
ftr-413	1981	33	when	when	SCONJ
ftr-413	1981	34	you	you	PRON
ftr-413	1981	35	adopted	adopt	VERB
ftr-413	1981	36	them	they	PRON
ftr-413	1981	37	in	in	ADP
ftr-413	1981	38	1983	1983	NUM
ftr-413	1981	39	.	.	PUNCT
ftr-413	1981	40	”	"	PUNCT
ftr-413	1982	1	ballard	ballard	PROPN
ftr-413	1982	2	v.	v.	PROPN
ftr-413	1982	3	commissioner	commissioner	PROPN
ftr-413	1982	4	,	,	PUNCT
ftr-413	1982	5	125	125	NUM
ftr-413	1982	6	s.	s.	PROPN
ftr-413	1982	7	ct	ct	PROPN
ftr-413	1982	8	.	.	PROPN
ftr-413	1982	9	1270	1270	NUM
ftr-413	1982	10	,	,	PUNCT
ftr-413	1982	11	95	95	NUM
ftr-413	1982	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	1982	13	2005	2005	NUM
ftr-413	1982	14	-	-	SYM
ftr-413	1982	15	1302	1302	NUM
ftr-413	1982	16	,	,	PUNCT
ftr-413	1982	17	2005	2005	NUM
ftr-413	1982	18	-	-	SYM
ftr-413	1982	19	1	1	NUM
ftr-413	1982	20	u.s.t.c	u.s.t.c	PROPN
ftr-413	1982	21	.	.	PROPN
ftr-413	1982	22	¶	¶	PROPN
ftr-413	1982	23	50,211	50,211	NUM
ftr-413	1982	24	(	(	PUNCT
ftr-413	1982	25	3/7/05	3/7/05	NUM
ftr-413	1982	26	)	)	PUNCT
ftr-413	1982	27	(	(	PUNCT
ftr-413	1982	28	72	72	NUM
ftr-413	1982	29	)	)	PUNCT
ftr-413	1982	30	,	,	PUNCT
ftr-413	1982	31	reversing	reverse	VERB
ftr-413	1982	32	and	and	CCONJ
ftr-413	1982	33	remanding	remand	VERB
ftr-413	1982	34	337	337	NUM
ftr-413	1982	35	f.3d	f.3d	NUM
ftr-413	1982	36	833	833	NUM
ftr-413	1982	37	(	(	PUNCT
ftr-413	1982	38	7th	7th	ADJ
ftr-413	1982	39	cir	cir	NOUN
ftr-413	1982	40	.	.	PUNCT
ftr-413	1983	1	7/24/03	7/24/03	NUM
ftr-413	1983	2	)	)	PUNCT
ftr-413	1983	3	and	and	CCONJ
ftr-413	1983	4	321	321	NUM
ftr-413	1983	5	f.3d	f.3d	NUM
ftr-413	1983	6	1037	1037	NUM
ftr-413	1983	7	(	(	PUNCT
ftr-413	1983	8	11th	11th	ADJ
ftr-413	1983	9	cir	cir	NOUN
ftr-413	1983	10	.	.	PUNCT
ftr-413	1984	1	2/13/03	2/13/03	NUM
ftr-413	1984	2	)	)	PUNCT
ftr-413	1984	3	.	.	PUNCT
ftr-413	1985	1	justice	justice	PROPN
ftr-413	1985	2	ginsburg	ginsburg	PROPN
ftr-413	1985	3	held	hold	VERB
ftr-413	1985	4	that	that	SCONJ
ftr-413	1985	5	the	the	DET
ftr-413	1985	6	tax	tax	NOUN
ftr-413	1985	7	court	court	NOUN
ftr-413	1985	8	may	may	AUX
ftr-413	1985	9	not	not	PART
ftr-413	1985	10	exclude	exclude	VERB
ftr-413	1985	11	from	from	ADP
ftr-413	1985	12	the	the	DET
ftr-413	1985	13	record	record	NOUN
ftr-413	1985	14	on	on	ADP
ftr-413	1985	15	appeal	appeal	NOUN
ftr-413	1985	16	and	and	CCONJ
ftr-413	1985	17	may	may	AUX
ftr-413	1985	18	not	not	PART
ftr-413	1985	19	conceal	conceal	VERB
ftr-413	1985	20	from	from	ADP
ftr-413	1985	21	the	the	DET
ftr-413	1985	22	taxpayers	taxpayer	NOUN
ftr-413	1985	23	the	the	DET
ftr-413	1985	24	original	original	ADJ
ftr-413	1985	25	draft	draft	NOUN
ftr-413	1985	26	reports	report	NOUN
ftr-413	1985	27	of	of	ADP
ftr-413	1985	28	special	special	ADJ
ftr-413	1985	29	trial	trial	NOUN
ftr-413	1985	30	judges	judge	NOUN
ftr-413	1985	31	under	under	ADP
ftr-413	1985	32	tax	tax	NOUN
ftr-413	1985	33	court	court	NOUN
ftr-413	1985	34	rule	rule	NOUN
ftr-413	1985	35	183(b	183(b	PROPN
ftr-413	1985	36	)	)	PUNCT
ftr-413	1985	37	.	.	PUNCT
ftr-413	1986	1	justice	justice	PROPN
ftr-413	1986	2	ginsburg	ginsburg	PROPN
ftr-413	1986	3	so	so	ADV
ftr-413	1986	4	held	hold	VERB
ftr-413	1986	5	because	because	SCONJ
ftr-413	1986	6	no	no	DET
ftr-413	1986	7	statute	statute	NOUN
ftr-413	1986	8	authorizes	authorize	VERB
ftr-413	1986	9	the	the	DET
ftr-413	1986	10	concealment	concealment	NOUN
ftr-413	1986	11	and	and	CCONJ
ftr-413	1986	12	the	the	DET
ftr-413	1986	13	rule	rule	NOUN
ftr-413	1986	14	’s	’s	PART
ftr-413	1986	15	“	"	PUNCT
ftr-413	1986	16	current	current	ADJ
ftr-413	1986	17	text	text	NOUN
ftr-413	1986	18	”	"	PUNCT
ftr-413	1986	19	does	do	AUX
ftr-413	1986	20	not	not	PART
ftr-413	1986	21	warrant	warrant	VERB
ftr-413	1986	22	it	it	PRON
ftr-413	1986	23	.	.	PUNCT
ftr-413	1987	1	her	her	PRON
ftr-413	1987	2	reading	reading	NOUN
ftr-413	1987	3	of	of	ADP
ftr-413	1987	4	tax	tax	NOUN
ftr-413	1987	5	court	court	NOUN
ftr-413	1987	6	rule	rule	NOUN
ftr-413	1987	7	183	183	NUM
ftr-413	1987	8	is	be	AUX
ftr-413	1987	9	that	that	SCONJ
ftr-413	1987	10	it	it	PRON
ftr-413	1987	11	does	do	AUX
ftr-413	1987	12	not	not	PART
ftr-413	1987	13	authorize	authorize	VERB
ftr-413	1987	14	the	the	DET
ftr-413	1987	15	tax	tax	NOUN
ftr-413	1987	16	court	court	NOUN
ftr-413	1987	17	to	to	PART
ftr-413	1987	18	treat	treat	VERB
ftr-413	1987	19	the	the	DET
ftr-413	1987	20	special	special	ADJ
ftr-413	1987	21	trial	trial	NOUN
ftr-413	1987	22	judge	judge	NOUN
ftr-413	1987	23	’s	’s	PART
ftr-413	1987	24	rule	rule	NOUN
ftr-413	1987	25	183(b	183(b	NUM
ftr-413	1987	26	)	)	PUNCT
ftr-413	1987	27	report	report	NOUN
ftr-413	1987	28	as	as	ADP
ftr-413	1987	29	a	a	DET
ftr-413	1987	30	draft	draft	NOUN
ftr-413	1987	31	subject	subject	NOUN
ftr-413	1987	32	to	to	ADP
ftr-413	1987	33	collaborative	collaborative	ADJ
ftr-413	1987	34	revision	revision	NOUN
ftr-413	1987	35	.	.	PUNCT
ftr-413	1988	1	she	she	PRON
ftr-413	1988	2	held	hold	VERB
ftr-413	1988	3	that	that	SCONJ
ftr-413	1988	4	it	it	PRON
ftr-413	1988	5	is	be	AUX
ftr-413	1988	6	particularly	particularly	ADV
ftr-413	1988	7	important	important	ADJ
ftr-413	1988	8	that	that	SCONJ
ftr-413	1988	9	the	the	DET
ftr-413	1988	10	process	process	NOUN
ftr-413	1988	11	be	be	AUX
ftr-413	1988	12	transparent	transparent	ADJ
ftr-413	1988	13	in	in	ADP
ftr-413	1988	14	fraud	fraud	NOUN
ftr-413	1988	15	cases	case	NOUN
ftr-413	1988	16	such	such	ADJ
ftr-413	1988	17	as	as	ADP
ftr-413	1988	18	this	this	DET
ftr-413	1988	19	one	one	NUM
ftr-413	1988	20	.	.	PUNCT
ftr-413	1988	21	!	!	PUNCT
ftr-413	1989	1	chief	chief	ADJ
ftr-413	1989	2	justice	justice	PROPN
ftr-413	1989	3	rehnquist	rehnquist	PROPN
ftr-413	1989	4	’s	’s	PART
ftr-413	1989	5	dissenting	dissent	VERB
ftr-413	1989	6	opinion	opinion	NOUN
ftr-413	1989	7	,	,	PUNCT
ftr-413	1989	8	joined	join	VERB
ftr-413	1989	9	in	in	ADP
ftr-413	1989	10	by	by	ADP
ftr-413	1989	11	justice	justice	PROPN
ftr-413	1989	12	thomas	thomas	PROPN
ftr-413	1989	13	,	,	PUNCT
ftr-413	1989	14	states	state	VERB
ftr-413	1989	15	that	that	SCONJ
ftr-413	1989	16	the	the	DET
ftr-413	1989	17	“	"	PUNCT
ftr-413	1989	18	tax	tax	NOUN
ftr-413	1989	19	court	court	NOUN
ftr-413	1989	20	’s	’s	PART
ftr-413	1989	21	compliance	compliance	NOUN
ftr-413	1989	22	with	with	ADP
ftr-413	1989	23	its	its	PRON
ftr-413	1989	24	own	own	ADJ
ftr-413	1989	25	rules	rule	NOUN
ftr-413	1989	26	is	be	AUX
ftr-413	1989	27	a	a	DET
ftr-413	1989	28	matter	matter	NOUN
ftr-413	1989	29	on	on	ADP
ftr-413	1989	30	which	which	PRON
ftr-413	1989	31	we	we	PRON
ftr-413	1989	32	should	should	AUX
ftr-413	1989	33	defer	defer	VERB
ftr-413	1989	34	to	to	ADP
ftr-413	1989	35	the	the	DET
ftr-413	1989	36	interpretation	interpretation	NOUN
ftr-413	1989	37	of	of	ADP
ftr-413	1989	38	that	that	DET
ftr-413	1989	39	court	court	NOUN
ftr-413	1989	40	.	.	PUNCT
ftr-413	1989	41	”	"	PUNCT
ftr-413	1990	1	he	he	PRON
ftr-413	1990	2	concludes	conclude	VERB
ftr-413	1990	3	that	that	SCONJ
ftr-413	1990	4	“	"	PUNCT
ftr-413	1990	5	seminole	seminole	ADJ
ftr-413	1990	6	rock	rock	NOUN
ftr-413	1990	7	deference	deference	NOUN
ftr-413	1990	8	”	"	PUNCT
ftr-413	1991	1	[	[	X
ftr-413	1991	2	bowles	bowles	PROPN
ftr-413	1991	3	v.	v.	ADP
ftr-413	1991	4	seminole	seminole	PROPN
ftr-413	1991	5	rock	rock	PROPN
ftr-413	1991	6	&	&	CCONJ
ftr-413	1991	7	sand	sand	PROPN
ftr-413	1991	8	co.	co.	PROPN
ftr-413	1991	9	,	,	PUNCT
ftr-413	1991	10	325	325	NUM
ftr-413	1991	11	u.s	u.s	PROPN
ftr-413	1991	12	.	.	PROPN
ftr-413	1991	13	410	410	NUM
ftr-413	1991	14	(	(	PUNCT
ftr-413	1991	15	1945	1945	NUM
ftr-413	1991	16	)	)	PUNCT
ftr-413	1991	17	]	]	PUNCT
ftr-413	1991	18	should	should	AUX
ftr-413	1991	19	extend	extend	VERB
ftr-413	1991	20	to	to	ADP
ftr-413	1991	21	an	an	DET
ftr-413	1991	22	article	article	NOUN
ftr-413	1991	23	i	i	PRON
ftr-413	1991	24	court	court	PROPN
ftr-413	1991	25	’s	’s	PART
ftr-413	1991	26	interpretation	interpretation	NOUN
ftr-413	1991	27	of	of	ADP
ftr-413	1991	28	its	its	PRON
ftr-413	1991	29	own	own	ADJ
ftr-413	1991	30	rules	rule	NOUN
ftr-413	1991	31	as	as	ADV
ftr-413	1991	32	well	well	ADV
ftr-413	1991	33	as	as	ADP
ftr-413	1991	34	to	to	ADP
ftr-413	1991	35	an	an	DET
ftr-413	1991	36	executive	executive	ADJ
ftr-413	1991	37	agency	agency	NOUN
ftr-413	1991	38	’s	’s	PART
ftr-413	1991	39	interpretation	interpretation	NOUN
ftr-413	1991	40	of	of	ADP
ftr-413	1991	41	its	its	PRON
ftr-413	1991	42	rules	rule	NOUN
ftr-413	1991	43	.	.	PUNCT
ftr-413	1992	1	he	he	PRON
ftr-413	1992	2	further	far	ADV
ftr-413	1992	3	notes	note	VERB
ftr-413	1992	4	that	that	SCONJ
ftr-413	1992	5	the	the	DET
ftr-413	1992	6	issue	issue	NOUN
ftr-413	1992	7	of	of	ADP
ftr-413	1992	8	compliance	compliance	NOUN
ftr-413	1992	9	with	with	ADP
ftr-413	1992	10	rule	rule	NOUN
ftr-413	1992	11	183	183	NUM
ftr-413	1992	12	was	be	AUX
ftr-413	1992	13	not	not	PART
ftr-413	1992	14	presented	present	VERB
ftr-413	1992	15	to	to	ADP
ftr-413	1992	16	the	the	DET
ftr-413	1992	17	supreme	supreme	PROPN
ftr-413	1992	18	court	court	PROPN
ftr-413	1992	19	,	,	PUNCT
ftr-413	1992	20	and	and	CCONJ
ftr-413	1992	21	that	that	SCONJ
ftr-413	1992	22	under	under	ADP
ftr-413	1992	23	supreme	supreme	PROPN
ftr-413	1992	24	court	court	PROPN
ftr-413	1992	25	rule	rule	NOUN
ftr-413	1992	26	14.1(a	14.1(a	NUM
ftr-413	1992	27	)	)	PUNCT
ftr-413	1992	28	the	the	DET
ftr-413	1992	29	“	"	PUNCT
ftr-413	1992	30	court	court	NOUN
ftr-413	1992	31	does	do	AUX
ftr-413	1992	32	not	not	PART
ftr-413	1992	33	consider	consider	VERB
ftr-413	1992	34	claims	claim	NOUN
ftr-413	1992	35	not	not	PART
ftr-413	1992	36	included	include	VERB
ftr-413	1992	37	within	within	ADP
ftr-413	1992	38	a	a	DET
ftr-413	1992	39	petitioner	petitioner	NOUN
ftr-413	1992	40	’s	’s	PART
ftr-413	1992	41	questions	question	NOUN
ftr-413	1992	42	presented	present	VERB
ftr-413	1992	43	.	.	PUNCT
ftr-413	1992	44	”	"	PUNCT
ftr-413	1993	1	he	he	PRON
ftr-413	1993	2	notes	note	VERB
ftr-413	1993	3	,	,	PUNCT
ftr-413	1993	4	“	"	PUNCT
ftr-413	1993	5	only	only	ADV
ftr-413	1993	6	by	by	ADP
ftr-413	1993	7	failing	fail	VERB
ftr-413	1993	8	to	to	PART
ftr-413	1993	9	abide	abide	VERB
ftr-413	1993	10	by	by	ADP
ftr-413	1993	11	our	our	PRON
ftr-413	1993	12	own	own	ADJ
ftr-413	1993	13	rules	rule	NOUN
ftr-413	1993	14	can	can	AUX
ftr-413	1993	15	the	the	DET
ftr-413	1993	16	court	court	NOUN
ftr-413	1993	17	hold	hold	VERB
ftr-413	1993	18	that	that	SCONJ
ftr-413	1993	19	the	the	DET
ftr-413	1993	20	tax	tax	NOUN
ftr-413	1993	21	court	court	NOUN
ftr-413	1993	22	failed	fail	VERB
ftr-413	1993	23	to	to	PART
ftr-413	1993	24	follow	follow	VERB
ftr-413	1993	25	its	its	PRON
ftr-413	1993	26	rules	rule	NOUN
ftr-413	1993	27	.	.	PUNCT
ftr-413	1993	28	”	"	PUNCT
ftr-413	1994	1	2	2	NUM
ftr-413	1994	2	.	.	PUNCT
ftr-413	1994	3	sometimes	sometimes	ADV
ftr-413	1994	4	the	the	DET
ftr-413	1994	5	tax	tax	NOUN
ftr-413	1994	6	court	court	NOUN
ftr-413	1994	7	has	have	VERB
ftr-413	1994	8	jurisdiction	jurisdiction	NOUN
ftr-413	1994	9	to	to	PART
ftr-413	1994	10	redetermine	redetermine	VERB
ftr-413	1994	11	interest	interest	NOUN
ftr-413	1994	12	due	due	ADJ
ftr-413	1994	13	on	on	ADP
ftr-413	1994	14	overpayments	overpayment	NOUN
ftr-413	1994	15	for	for	ADP
ftr-413	1994	16	years	year	NOUN
ftr-413	1994	17	not	not	PART
ftr-413	1994	18	covered	cover	VERB
ftr-413	1994	19	by	by	ADP
ftr-413	1994	20	the	the	DET
ftr-413	1994	21	deficiency	deficiency	NOUN
ftr-413	1994	22	notice	notice	NOUN
ftr-413	1994	23	.	.	PUNCT
ftr-413	1995	1	sunoco	sunoco	PROPN
ftr-413	1995	2	,	,	PUNCT
ftr-413	1995	3	inc	inc	PROPN
ftr-413	1995	4	.	.	PROPN
ftr-413	1996	1	v.	v.	PROPN
ftr-413	1996	2	commissioner	commissioner	PROPN
ftr-413	1996	3	,	,	PUNCT
ftr-413	1996	4	122	122	NUM
ftr-413	1996	5	t.c	t.c	PROPN
ftr-413	1996	6	.	.	PROPN
ftr-413	1996	7	88	88	NUM
ftr-413	1996	8	(	(	PUNCT
ftr-413	1996	9	2/4/04	2/4/04	NUM
ftr-413	1996	10	)	)	PUNCT
ftr-413	1996	11	.	.	PUNCT
ftr-413	1997	1	once	once	SCONJ
ftr-413	1997	2	the	the	DET
ftr-413	1997	3	tax	tax	NOUN
ftr-413	1997	4	court	court	NOUN
ftr-413	1997	5	’s	’s	PART
ftr-413	1997	6	jurisdiction	jurisdiction	NOUN
ftr-413	1997	7	has	have	AUX
ftr-413	1997	8	been	be	AUX
ftr-413	1997	9	properly	properly	ADV
ftr-413	1997	10	invoked	invoke	VERB
ftr-413	1997	11	,	,	PUNCT
ftr-413	1997	12	it	it	PRON
ftr-413	1997	13	has	have	VERB
ftr-413	1997	14	jurisdiction	jurisdiction	NOUN
ftr-413	1997	15	under	under	ADP
ftr-413	1997	16	§	§	PROPN
ftr-413	1997	17	6512(b	6512(b	NOUN
ftr-413	1997	18	)	)	PUNCT
ftr-413	1997	19	to	to	PART
ftr-413	1997	20	determine	determine	VERB
ftr-413	1997	21	that	that	SCONJ
ftr-413	1997	22	there	there	PRON
ftr-413	1997	23	was	be	VERB
ftr-413	1997	24	an	an	DET
ftr-413	1997	25	overpayment	overpayment	NOUN
ftr-413	1997	26	.	.	PUNCT
ftr-413	1998	1	this	this	DET
ftr-413	1998	2	jurisdiction	jurisdiction	NOUN
ftr-413	1998	3	extends	extend	VERB
ftr-413	1998	4	to	to	ADP
ftr-413	1998	5	overpayments	overpayment	NOUN
ftr-413	1998	6	of	of	ADP
ftr-413	1998	7	interest	interest	NOUN
ftr-413	1998	8	as	as	ADV
ftr-413	1998	9	well	well	ADV
ftr-413	1998	10	.	.	PUNCT
ftr-413	1999	1	estate	estate	NOUN
ftr-413	1999	2	of	of	ADP
ftr-413	1999	3	baumgardner	baumgardner	NOUN
ftr-413	1999	4	v.	v.	ADP
ftr-413	1999	5	commissioner	commissioner	NOUN
ftr-413	1999	6	,	,	PUNCT
ftr-413	1999	7	85	85	NUM
ftr-413	1999	8	t.c	t.c	PROPN
ftr-413	1999	9	.	.	PROPN
ftr-413	1999	10	445	445	NUM
ftr-413	1999	11	(	(	PUNCT
ftr-413	1999	12	1985	1985	NUM
ftr-413	1999	13	)	)	PUNCT
ftr-413	1999	14	.	.	PUNCT
ftr-413	2000	1	judge	judge	PROPN
ftr-413	2000	2	whalen	whalen	PROPN
ftr-413	2000	3	held	hold	VERB
ftr-413	2000	4	that	that	SCONJ
ftr-413	2000	5	both	both	CCONJ
ftr-413	2000	6	underpayment	underpayment	ADJ
ftr-413	2000	7	and	and	CCONJ
ftr-413	2000	8	overpayment	overpayment	ADJ
ftr-413	2000	9	interest	interest	NOUN
ftr-413	2000	10	are	be	AUX
ftr-413	2000	11	calculated	calculate	VERB
ftr-413	2000	12	with	with	ADP
ftr-413	2000	13	respect	respect	NOUN
ftr-413	2000	14	to	to	ADP
ftr-413	2000	15	the	the	DET
ftr-413	2000	16	cumulative	cumulative	ADJ
ftr-413	2000	17	balance	balance	NOUN
ftr-413	2000	18	of	of	ADP
ftr-413	2000	19	the	the	DET
ftr-413	2000	20	taxpayer	taxpayer	NOUN
ftr-413	2000	21	’s	’s	PART
ftr-413	2000	22	account	account	NOUN
ftr-413	2000	23	with	with	ADP
ftr-413	2000	24	the	the	DET
ftr-413	2000	25	irs	irs	PROPN
ftr-413	2000	26	,	,	PUNCT
ftr-413	2000	27	the	the	DET
ftr-413	2000	28	tax	tax	NOUN
ftr-413	2000	29	court	court	NOUN
ftr-413	2000	30	’s	’s	PART
ftr-413	2000	31	jurisdiction	jurisdiction	NOUN
ftr-413	2000	32	also	also	ADV
ftr-413	2000	33	extends	extend	VERB
ftr-413	2000	34	to	to	ADP
ftr-413	2000	35	determination	determination	NOUN
ftr-413	2000	36	that	that	SCONJ
ftr-413	2000	37	irs	irs	PROPN
ftr-413	2000	38	had	have	AUX
ftr-413	2000	39	not	not	PART
ftr-413	2000	40	properly	properly	ADV
ftr-413	2000	41	credited	credit	VERB
ftr-413	2000	42	taxpayer	taxpayer	NOUN
ftr-413	2000	43	with	with	ADP
ftr-413	2000	44	overpayment	overpayment	ADJ
ftr-413	2000	45	interest	interest	NOUN
ftr-413	2000	46	attributable	attributable	ADJ
ftr-413	2000	47	to	to	ADP
ftr-413	2000	48	other	other	ADJ
ftr-413	2000	49	years	year	NOUN
ftr-413	2000	50	.	.	PUNCT
ftr-413	2001	1	3	3	X
ftr-413	2001	2	.	.	X
ftr-413	2001	3	factor	factor	NOUN
ftr-413	2001	4	nols	nol	NOUN
ftr-413	2001	5	into	into	ADP
ftr-413	2001	6	your	your	PRON
ftr-413	2001	7	qualified	qualified	ADJ
ftr-413	2001	8	settlement	settlement	NOUN
ftr-413	2001	9	offer	offer	VERB
ftr-413	2001	10	up	up	ADP
ftr-413	2001	11	front	front	NOUN
ftr-413	2001	12	or	or	CCONJ
ftr-413	2001	13	forfeit	forfeit	VERB
ftr-413	2001	14	the	the	DET
ftr-413	2001	15	right	right	NOUN
ftr-413	2001	16	to	to	PART
ftr-413	2001	17	raise	raise	VERB
ftr-413	2001	18	the	the	DET
ftr-413	2001	19	issue	issue	NOUN
ftr-413	2001	20	.	.	PUNCT
ftr-413	2002	1	johnson	johnson	PROPN
ftr-413	2002	2	v.	v.	PROPN
ftr-413	2002	3	commissioner	commissioner	PROPN
ftr-413	2002	4	,	,	PUNCT
ftr-413	2002	5	122	122	NUM
ftr-413	2002	6	t.c	t.c	PROPN
ftr-413	2002	7	.	.	PROPN
ftr-413	2002	8	124	124	NUM
ftr-413	2002	9	(	(	PUNCT
ftr-413	2002	10	2/11/04	2/11/04	NUM
ftr-413	2002	11	)	)	PUNCT
ftr-413	2002	12	.	.	PUNCT
ftr-413	2003	1	the	the	DET
ftr-413	2003	2	taxpayer	taxpayer	NOUN
ftr-413	2003	3	made	make	VERB
ftr-413	2003	4	a	a	DET
ftr-413	2003	5	qualified	qualified	ADJ
ftr-413	2003	6	settlement	settlement	NOUN
ftr-413	2003	7	offer	offer	NOUN
ftr-413	2003	8	under	under	ADP
ftr-413	2003	9	§	§	PROPN
ftr-413	2003	10	7430(g	7430(g	NOUN
ftr-413	2003	11	)	)	PUNCT
ftr-413	2003	12	that	that	PRON
ftr-413	2003	13	was	be	AUX
ftr-413	2003	14	accepted	accept	VERB
ftr-413	2003	15	by	by	ADP
ftr-413	2003	16	the	the	DET
ftr-413	2003	17	irs	irs	PROPN
ftr-413	2003	18	.	.	PUNCT
ftr-413	2004	1	subsequently	subsequently	ADV
ftr-413	2004	2	the	the	DET
ftr-413	2004	3	taxpayer	taxpayer	NOUN
ftr-413	2004	4	attempted	attempt	VERB
ftr-413	2004	5	to	to	PART
ftr-413	2004	6	reduce	reduce	VERB
ftr-413	2004	7	the	the	DET
ftr-413	2004	8	amount	amount	NOUN
ftr-413	2004	9	through	through	ADP
ftr-413	2004	10	claimed	claim	VERB
ftr-413	2004	11	net	net	ADJ
ftr-413	2004	12	operating	operating	NOUN
ftr-413	2004	13	loss	loss	NOUN
ftr-413	2004	14	carrybacks	carryback	NOUN
ftr-413	2004	15	that	that	PRON
ftr-413	2004	16	were	be	AUX
ftr-413	2004	17	not	not	PART
ftr-413	2004	18	in	in	ADP
ftr-413	2004	19	dispute	dispute	NOUN
ftr-413	2004	20	at	at	ADP
ftr-413	2004	21	the	the	DET
ftr-413	2004	22	time	time	NOUN
ftr-413	2004	23	the	the	DET
ftr-413	2004	24	offer	offer	NOUN
ftr-413	2004	25	was	be	AUX
ftr-413	2004	26	made	make	VERB
ftr-413	2004	27	.	.	PUNCT
ftr-413	2005	1	judge	judge	PROPN
ftr-413	2005	2	nims	nims	PROPN
ftr-413	2005	3	held	hold	VERB
ftr-413	2005	4	that	that	SCONJ
ftr-413	2005	5	under	under	ADP
ftr-413	2005	6	temp	temp	NOUN
ftr-413	2005	7	.	.	PUNCT
ftr-413	2006	1	reg	reg	NOUN
ftr-413	2006	2	.	.	PUNCT
ftr-413	2007	1	§	§	PROPN
ftr-413	2007	2	301.7430	301.7430	PROPN
ftr-413	2007	3	-	-	SYM
ftr-413	2007	4	7	7	NUM
ftr-413	2007	5	t	t	NOUN
ftr-413	2007	6	,	,	PUNCT
ftr-413	2007	7	the	the	DET
ftr-413	2007	8	irs	irs	PROPN
ftr-413	2007	9	’s	’s	PART
ftr-413	2007	10	acceptance	acceptance	NOUN
ftr-413	2007	11	of	of	ADP
ftr-413	2007	12	the	the	DET
ftr-413	2007	13	qualified	qualified	ADJ
ftr-413	2007	14	offer	offer	NOUN
ftr-413	2007	15	“	"	PUNCT
ftr-413	2007	16	fully	fully	ADV
ftr-413	2007	17	resolved	resolve	VERB
ftr-413	2007	18	the	the	DET
ftr-413	2007	19	2005	2005	NUM
ftr-413	2007	20	]	]	PUNCT
ftr-413	2007	21	recent	recent	ADJ
ftr-413	2007	22	developments	development	NOUN
ftr-413	2007	23	in	in	ADP
ftr-413	2007	24	federal	federal	ADJ
ftr-413	2007	25	income	income	NOUN
ftr-413	2007	26	taxation	taxation	NOUN
ftr-413	2007	27	135	135	NUM
ftr-413	2007	28	issue	issue	NOUN
ftr-413	2007	29	”	"	PUNCT
ftr-413	2007	30	of	of	ADP
ftr-413	2007	31	the	the	DET
ftr-413	2007	32	taxpayer	taxpayer	NOUN
ftr-413	2007	33	’s	’s	PART
ftr-413	2007	34	liabilities	liability	NOUN
ftr-413	2007	35	for	for	ADP
ftr-413	2007	36	the	the	DET
ftr-413	2007	37	years	year	NOUN
ftr-413	2007	38	in	in	ADP
ftr-413	2007	39	question	question	NOUN
ftr-413	2007	40	,	,	PUNCT
ftr-413	2007	41	and	and	CCONJ
ftr-413	2007	42	he	he	PRON
ftr-413	2007	43	was	be	AUX
ftr-413	2007	44	“	"	PUNCT
ftr-413	2007	45	not	not	PART
ftr-413	2007	46	now	now	ADV
ftr-413	2007	47	allowed	allow	VERB
ftr-413	2007	48	to	to	PART
ftr-413	2007	49	add	add	VERB
ftr-413	2007	50	additional	additional	ADJ
ftr-413	2007	51	terms	term	NOUN
ftr-413	2007	52	to	to	ADP
ftr-413	2007	53	the	the	DET
ftr-413	2007	54	agreement	agreement	NOUN
ftr-413	2007	55	by	by	ADP
ftr-413	2007	56	applying	apply	VERB
ftr-413	2007	57	nols	nol	NOUN
ftr-413	2007	58	from	from	ADP
ftr-413	2007	59	other	other	ADJ
ftr-413	2007	60	years	year	NOUN
ftr-413	2007	61	to	to	PART
ftr-413	2007	62	reduce	reduce	VERB
ftr-413	2007	63	the	the	DET
ftr-413	2007	64	agreed	agree	VERB
ftr-413	2007	65	-	-	PUNCT
ftr-413	2007	66	upon	upon	ADP
ftr-413	2007	67	amounts	amount	NOUN
ftr-413	2007	68	,	,	PUNCT
ftr-413	2007	69	”	"	PUNCT
ftr-413	2007	70	where	where	SCONJ
ftr-413	2007	71	the	the	DET
ftr-413	2007	72	offer	offer	NOUN
ftr-413	2007	73	did	do	AUX
ftr-413	2007	74	not	not	PART
ftr-413	2007	75	expressly	expressly	ADV
ftr-413	2007	76	provide	provide	VERB
ftr-413	2007	77	that	that	SCONJ
ftr-413	2007	78	the	the	DET
ftr-413	2007	79	offered	offer	VERB
ftr-413	2007	80	amount	amount	NOUN
ftr-413	2007	81	was	be	AUX
ftr-413	2007	82	subject	subject	ADJ
ftr-413	2007	83	to	to	ADP
ftr-413	2007	84	adjustment	adjustment	NOUN
ftr-413	2007	85	for	for	ADP
ftr-413	2007	86	net	net	ADJ
ftr-413	2007	87	operating	operating	NOUN
ftr-413	2007	88	loss	loss	NOUN
ftr-413	2007	89	carrybacks	carryback	NOUN
ftr-413	2007	90	.	.	PUNCT
ftr-413	2008	1	he	he	PRON
ftr-413	2008	2	noted	note	VERB
ftr-413	2008	3	that	that	SCONJ
ftr-413	2008	4	the	the	DET
ftr-413	2008	5	final	final	ADJ
ftr-413	2008	6	regulations	regulation	NOUN
ftr-413	2008	7	provide	provide	VERB
ftr-413	2008	8	that	that	SCONJ
ftr-413	2008	9	whether	whether	SCONJ
ftr-413	2008	10	the	the	DET
ftr-413	2008	11	qualified	qualified	ADJ
ftr-413	2008	12	offer	offer	NOUN
ftr-413	2008	13	can	can	AUX
ftr-413	2008	14	be	be	AUX
ftr-413	2008	15	reduced	reduce	VERB
ftr-413	2008	16	by	by	ADP
ftr-413	2008	17	nols	nols	PROPN
ftr-413	2008	18	depends	depend	VERB
ftr-413	2008	19	on	on	ADP
ftr-413	2008	20	contract	contract	NOUN
ftr-413	2008	21	principles	principle	NOUN
ftr-413	2008	22	,	,	PUNCT
ftr-413	2008	23	but	but	CCONJ
ftr-413	2008	24	that	that	SCONJ
ftr-413	2008	25	those	those	DET
ftr-413	2008	26	regulations	regulation	NOUN
ftr-413	2008	27	did	do	AUX
ftr-413	2008	28	not	not	PART
ftr-413	2008	29	apply	apply	VERB
ftr-413	2008	30	because	because	SCONJ
ftr-413	2008	31	the	the	DET
ftr-413	2008	32	taxpayer	taxpayer	NOUN
ftr-413	2008	33	’s	’s	PART
ftr-413	2008	34	offer	offer	NOUN
ftr-413	2008	35	was	be	AUX
ftr-413	2008	36	made	make	VERB
ftr-413	2008	37	before	before	ADP
ftr-413	2008	38	that	that	DET
ftr-413	2008	39	date	date	NOUN
ftr-413	2008	40	.	.	PUNCT
ftr-413	2009	1	4	4	X
ftr-413	2009	2	.	.	X
ftr-413	2009	3	eighth	eighth	ADJ
ftr-413	2009	4	circuit	circuit	PROPN
ftr-413	2009	5	to	to	ADP
ftr-413	2009	6	tax	tax	NOUN
ftr-413	2009	7	court	court	NOUN
ftr-413	2009	8	:	:	PUNCT
ftr-413	2009	9	“	"	PUNCT
ftr-413	2009	10	who	who	PRON
ftr-413	2009	11	will	will	AUX
ftr-413	2009	12	you	you	PRON
ftr-413	2009	13	believe	believe	VERB
ftr-413	2009	14	,	,	PUNCT
ftr-413	2009	15	us	we	PRON
ftr-413	2009	16	or	or	CCONJ
ftr-413	2009	17	your	your	PRON
ftr-413	2009	18	own	own	ADJ
ftr-413	2009	19	lying	lie	VERB
ftr-413	2009	20	eyes	eye	NOUN
ftr-413	2009	21	and	and	CCONJ
ftr-413	2009	22	ears	ear	NOUN
ftr-413	2009	23	?	?	PUNCT
ftr-413	2009	24	”	"	PUNCT
ftr-413	2010	1	just	just	ADV
ftr-413	2010	2	how	how	SCONJ
ftr-413	2010	3	detailed	detail	VERB
ftr-413	2010	4	a	a	DET
ftr-413	2010	5	finding	finding	NOUN
ftr-413	2010	6	on	on	ADP
ftr-413	2010	7	the	the	DET
ftr-413	2010	8	burden	burden	NOUN
ftr-413	2010	9	of	of	ADP
ftr-413	2010	10	proof	proof	ADJ
ftr-413	2010	11	issue	issue	NOUN
ftr-413	2010	12	does	do	AUX
ftr-413	2010	13	the	the	DET
ftr-413	2010	14	eighth	eighth	ADJ
ftr-413	2010	15	circuit	circuit	NOUN
ftr-413	2010	16	want	want	VERB
ftr-413	2010	17	the	the	DET
ftr-413	2010	18	tax	tax	NOUN
ftr-413	2010	19	court	court	NOUN
ftr-413	2010	20	to	to	PART
ftr-413	2010	21	make	make	VERB
ftr-413	2010	22	?	?	PUNCT
ftr-413	2011	1	griffin	griffin	PROPN
ftr-413	2011	2	v.	v.	PROPN
ftr-413	2011	3	commissioner	commissioner	PROPN
ftr-413	2011	4	,	,	PUNCT
ftr-413	2011	5	315	315	NUM
ftr-413	2011	6	f.3d	f.3d	NUM
ftr-413	2011	7	1017	1017	NUM
ftr-413	2011	8	,	,	PUNCT
ftr-413	2011	9	91	91	NUM
ftr-413	2011	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	2011	11	2003	2003	NUM
ftr-413	2011	12	-	-	SYM
ftr-413	2011	13	486	486	NUM
ftr-413	2011	14	,	,	PUNCT
ftr-413	2011	15	2003	2003	NUM
ftr-413	2011	16	-	-	SYM
ftr-413	2011	17	1	1	NUM
ftr-413	2011	18	u.s.t.c	u.s.t.c	PROPN
ftr-413	2012	1	.	.	PROPN
ftr-413	2012	2	¶	¶	PROPN
ftr-413	2012	3	50,186	50,186	NUM
ftr-413	2012	4	(	(	PUNCT
ftr-413	2012	5	8th	8th	ADJ
ftr-413	2012	6	cir	cir	NOUN
ftr-413	2012	7	.	.	PUNCT
ftr-413	2012	8	1/14/03	1/14/03	NUM
ftr-413	2012	9	)	)	PUNCT
ftr-413	2012	10	,	,	PUNCT
ftr-413	2012	11	rev’g	rev’g	PROPN
ftr-413	2012	12	t.c	t.c	PROPN
ftr-413	2012	13	.	.	PROPN
ftr-413	2012	14	memo	memo	NOUN
ftr-413	2012	15	.	.	PUNCT
ftr-413	2013	1	2002	2002	NUM
ftr-413	2013	2	-	-	SYM
ftr-413	2013	3	6	6	NUM
ftr-413	2013	4	(	(	PUNCT
ftr-413	2013	5	1/8/02	1/8/02	NUM
ftr-413	2013	6	)	)	PUNCT
ftr-413	2013	7	,	,	PUNCT
ftr-413	2013	8	on	on	ADP
ftr-413	2013	9	remand	remand	NOUN
ftr-413	2013	10	,	,	PUNCT
ftr-413	2013	11	t.c	t.c	PROPN
ftr-413	2013	12	.	.	PROPN
ftr-413	2013	13	memo	memo	NOUN
ftr-413	2013	14	.	.	PUNCT
ftr-413	2014	1	2004	2004	NUM
ftr-413	2014	2	-	-	SYM
ftr-413	2014	3	64	64	NUM
ftr-413	2014	4	(	(	PUNCT
ftr-413	2014	5	3/11/04	3/11/04	NUM
ftr-413	2014	6	)	)	PUNCT
ftr-413	2014	7	.	.	PUNCT
ftr-413	2015	1	reversing	reverse	VERB
ftr-413	2015	2	the	the	DET
ftr-413	2015	3	tax	tax	NOUN
ftr-413	2015	4	court	court	NOUN
ftr-413	2015	5	,	,	PUNCT
ftr-413	2015	6	the	the	DET
ftr-413	2015	7	eighth	eighth	ADJ
ftr-413	2015	8	circuit	circuit	NOUN
ftr-413	2015	9	,	,	PUNCT
ftr-413	2015	10	in	in	ADP
ftr-413	2015	11	a	a	DET
ftr-413	2015	12	per	per	X
ftr-413	2015	13	curiam	curiam	NOUN
ftr-413	2015	14	opinion	opinion	NOUN
ftr-413	2015	15	,	,	PUNCT
ftr-413	2015	16	held	hold	VERB
ftr-413	2015	17	that	that	SCONJ
ftr-413	2015	18	the	the	DET
ftr-413	2015	19	taxpayer	taxpayer	NOUN
ftr-413	2015	20	had	have	AUX
ftr-413	2015	21	introduced	introduce	VERB
ftr-413	2015	22	credible	credible	ADJ
ftr-413	2015	23	evidence	evidence	NOUN
ftr-413	2015	24	that	that	SCONJ
ftr-413	2015	25	payments	payment	NOUN
ftr-413	2015	26	of	of	ADP
ftr-413	2015	27	real	real	ADJ
ftr-413	2015	28	estate	estate	NOUN
ftr-413	2015	29	taxes	taxis	NOUN
ftr-413	2015	30	on	on	ADP
ftr-413	2015	31	property	property	NOUN
ftr-413	2015	32	owned	own	VERB
ftr-413	2015	33	by	by	ADP
ftr-413	2015	34	an	an	DET
ftr-413	2015	35	s	s	NOUN
ftr-413	2015	36	corporation	corporation	NOUN
ftr-413	2015	37	in	in	ADP
ftr-413	2015	38	which	which	PRON
ftr-413	2015	39	he	he	PRON
ftr-413	2015	40	was	be	AUX
ftr-413	2015	41	a	a	DET
ftr-413	2015	42	shareholder	shareholder	NOUN
ftr-413	2015	43	were	be	AUX
ftr-413	2015	44	made	make	VERB
ftr-413	2015	45	in	in	ADP
ftr-413	2015	46	his	his	PRON
ftr-413	2015	47	capacity	capacity	NOUN
ftr-413	2015	48	as	as	ADP
ftr-413	2015	49	a	a	DET
ftr-413	2015	50	proprietor	proprietor	NOUN
ftr-413	2015	51	of	of	ADP
ftr-413	2015	52	a	a	DET
ftr-413	2015	53	business	business	NOUN
ftr-413	2015	54	,	,	PUNCT
ftr-413	2015	55	not	not	PART
ftr-413	2015	56	in	in	ADP
ftr-413	2015	57	his	his	PRON
ftr-413	2015	58	capacity	capacity	NOUN
ftr-413	2015	59	as	as	ADP
ftr-413	2015	60	a	a	DET
ftr-413	2015	61	shareholder	shareholder	NOUN
ftr-413	2015	62	.	.	PUNCT
ftr-413	2016	1	(	(	PUNCT
ftr-413	2016	2	if	if	SCONJ
ftr-413	2016	3	the	the	DET
ftr-413	2016	4	payments	payment	NOUN
ftr-413	2016	5	had	have	AUX
ftr-413	2016	6	been	be	AUX
ftr-413	2016	7	made	make	VERB
ftr-413	2016	8	in	in	ADP
ftr-413	2016	9	his	his	PRON
ftr-413	2016	10	capacity	capacity	NOUN
ftr-413	2016	11	as	as	ADP
ftr-413	2016	12	a	a	DET
ftr-413	2016	13	proprietor	proprietor	NOUN
ftr-413	2016	14	they	they	PRON
ftr-413	2016	15	could	could	AUX
ftr-413	2016	16	have	have	AUX
ftr-413	2016	17	been	be	AUX
ftr-413	2016	18	deductible	deductible	ADJ
ftr-413	2016	19	.	.	PUNCT
ftr-413	2016	20	)	)	PUNCT
ftr-413	2017	1	the	the	DET
ftr-413	2017	2	court	court	NOUN
ftr-413	2017	3	accepted	accept	VERB
ftr-413	2017	4	the	the	DET
ftr-413	2017	5	commissioner	commissioner	NOUN
ftr-413	2017	6	’s	’s	PART
ftr-413	2017	7	definition	definition	NOUN
ftr-413	2017	8	of	of	ADP
ftr-413	2017	9	“	"	PUNCT
ftr-413	2017	10	credible	credible	ADJ
ftr-413	2017	11	evidence	evidence	NOUN
ftr-413	2017	12	:	:	PUNCT
ftr-413	2017	13	”	"	PUNCT
ftr-413	2017	14	“	"	PUNCT
ftr-413	2017	15	the	the	DET
ftr-413	2017	16	quality	quality	NOUN
ftr-413	2017	17	of	of	ADP
ftr-413	2017	18	evidence	evidence	NOUN
ftr-413	2017	19	which	which	PRON
ftr-413	2017	20	,	,	PUNCT
ftr-413	2017	21	after	after	ADP
ftr-413	2017	22	critical	critical	ADJ
ftr-413	2017	23	analysis	analysis	NOUN
ftr-413	2017	24	,	,	PUNCT
ftr-413	2017	25	the	the	DET
ftr-413	2017	26	court	court	NOUN
ftr-413	2017	27	would	would	AUX
ftr-413	2017	28	find	find	VERB
ftr-413	2017	29	sufficient	sufficient	ADJ
ftr-413	2017	30	upon	upon	SCONJ
ftr-413	2017	31	which	which	PRON
ftr-413	2017	32	to	to	PART
ftr-413	2017	33	base	base	VERB
ftr-413	2017	34	a	a	DET
ftr-413	2017	35	decision	decision	NOUN
ftr-413	2017	36	on	on	ADP
ftr-413	2017	37	the	the	DET
ftr-413	2017	38	issue	issue	NOUN
ftr-413	2017	39	if	if	SCONJ
ftr-413	2017	40	no	no	DET
ftr-413	2017	41	contrary	contrary	ADJ
ftr-413	2017	42	evidence	evidence	NOUN
ftr-413	2017	43	were	be	AUX
ftr-413	2017	44	submitted	submit	VERB
ftr-413	2017	45	(	(	PUNCT
ftr-413	2017	46	without	without	ADP
ftr-413	2017	47	regard	regard	NOUN
ftr-413	2017	48	to	to	ADP
ftr-413	2017	49	the	the	DET
ftr-413	2017	50	judicial	judicial	ADJ
ftr-413	2017	51	presumption	presumption	NOUN
ftr-413	2017	52	of	of	ADP
ftr-413	2017	53	irs	irs	PROPN
ftr-413	2017	54	correctness	correctness	NOUN
ftr-413	2017	55	)	)	PUNCT
ftr-413	2017	56	,	,	PUNCT
ftr-413	2017	57	”	"	PUNCT
ftr-413	2017	58	and	and	CCONJ
ftr-413	2017	59	found	find	VERB
ftr-413	2017	60	this	this	DET
ftr-413	2017	61	standard	standard	NOUN
ftr-413	2017	62	satisfied	satisfied	ADJ
ftr-413	2017	63	by	by	ADP
ftr-413	2017	64	the	the	DET
ftr-413	2017	65	testimony	testimony	NOUN
ftr-413	2017	66	of	of	ADP
ftr-413	2017	67	the	the	DET
ftr-413	2017	68	taxpayer	taxpayer	NOUN
ftr-413	2017	69	and	and	CCONJ
ftr-413	2017	70	his	his	PRON
ftr-413	2017	71	accountant	accountant	NOUN
ftr-413	2017	72	.	.	PUNCT
ftr-413	2018	1	the	the	DET
ftr-413	2018	2	commissioner	commissioner	NOUN
ftr-413	2018	3	had	have	AUX
ftr-413	2018	4	cross	cross	NOUN
ftr-413	2018	5	examined	examine	VERB
ftr-413	2018	6	the	the	DET
ftr-413	2018	7	taxpayer	taxpayer	NOUN
ftr-413	2018	8	’s	’s	PART
ftr-413	2018	9	witnesses	witness	NOUN
ftr-413	2018	10	,	,	PUNCT
ftr-413	2018	11	but	but	CCONJ
ftr-413	2018	12	had	have	AUX
ftr-413	2018	13	not	not	PART
ftr-413	2018	14	introduced	introduce	VERB
ftr-413	2018	15	any	any	DET
ftr-413	2018	16	evidence	evidence	NOUN
ftr-413	2018	17	.	.	PUNCT
ftr-413	2019	1	the	the	DET
ftr-413	2019	2	case	case	NOUN
ftr-413	2019	3	was	be	AUX
ftr-413	2019	4	remanded	remand	VERB
ftr-413	2019	5	to	to	ADP
ftr-413	2019	6	the	the	DET
ftr-413	2019	7	tax	tax	NOUN
ftr-413	2019	8	court	court	NOUN
ftr-413	2019	9	for	for	ADP
ftr-413	2019	10	further	further	ADJ
ftr-413	2019	11	proceedings	proceeding	NOUN
ftr-413	2019	12	to	to	PART
ftr-413	2019	13	determine	determine	VERB
ftr-413	2019	14	if	if	SCONJ
ftr-413	2019	15	the	the	DET
ftr-413	2019	16	commissioner	commissioner	NOUN
ftr-413	2019	17	met	meet	VERB
ftr-413	2019	18	the	the	DET
ftr-413	2019	19	burden	burden	NOUN
ftr-413	2019	20	of	of	ADP
ftr-413	2019	21	proof	proof	NOUN
ftr-413	2019	22	,	,	PUNCT
ftr-413	2019	23	even	even	ADV
ftr-413	2019	24	though	though	SCONJ
ftr-413	2019	25	the	the	DET
ftr-413	2019	26	tax	tax	NOUN
ftr-413	2019	27	court	court	NOUN
ftr-413	2019	28	opinion	opinion	NOUN
ftr-413	2019	29	,	,	PUNCT
ftr-413	2019	30	in	in	ADP
ftr-413	2019	31	a	a	DET
ftr-413	2019	32	footnote	footnote	NOUN
ftr-413	2019	33	,	,	PUNCT
ftr-413	2019	34	stated	state	VERB
ftr-413	2019	35	that	that	SCONJ
ftr-413	2019	36	its	its	PRON
ftr-413	2019	37	decision	decision	NOUN
ftr-413	2019	38	would	would	AUX
ftr-413	2019	39	have	have	AUX
ftr-413	2019	40	been	be	AUX
ftr-413	2019	41	the	the	DET
ftr-413	2019	42	same	same	ADJ
ftr-413	2019	43	if	if	SCONJ
ftr-413	2019	44	the	the	DET
ftr-413	2019	45	commissioner	commissioner	NOUN
ftr-413	2019	46	had	have	AUX
ftr-413	2019	47	borne	bear	VERB
ftr-413	2019	48	the	the	DET
ftr-413	2019	49	burden	burden	NOUN
ftr-413	2019	50	of	of	ADP
ftr-413	2019	51	proof	proof	NOUN
ftr-413	2019	52	.	.	PUNCT
ftr-413	2020	1	perhaps	perhaps	ADV
ftr-413	2020	2	tipping	tip	VERB
ftr-413	2020	3	its	its	PRON
ftr-413	2020	4	hand	hand	NOUN
ftr-413	2020	5	that	that	SCONJ
ftr-413	2020	6	it	it	PRON
ftr-413	2020	7	wanted	want	VERB
ftr-413	2020	8	the	the	DET
ftr-413	2020	9	taxpayer	taxpayer	NOUN
ftr-413	2020	10	to	to	PART
ftr-413	2020	11	win	win	VERB
ftr-413	2020	12	,	,	PUNCT
ftr-413	2020	13	the	the	DET
ftr-413	2020	14	court	court	NOUN
ftr-413	2020	15	of	of	ADP
ftr-413	2020	16	appeals	appeals	PROPN
ftr-413	2020	17	admonished	admonish	VERB
ftr-413	2020	18	the	the	DET
ftr-413	2020	19	tax	tax	NOUN
ftr-413	2020	20	court	court	NOUN
ftr-413	2020	21	that	that	SCONJ
ftr-413	2020	22	“	"	PUNCT
ftr-413	2020	23	[	[	X
ftr-413	2020	24	i]f	i]f	ADP
ftr-413	2020	25	the	the	DET
ftr-413	2020	26	same	same	ADJ
ftr-413	2020	27	conclusion	conclusion	NOUN
ftr-413	2020	28	is	be	AUX
ftr-413	2020	29	reached	reach	VERB
ftr-413	2020	30	by	by	ADP
ftr-413	2020	31	the	the	DET
ftr-413	2020	32	tax	tax	NOUN
ftr-413	2020	33	court	court	NOUN
ftr-413	2020	34	without	without	ADP
ftr-413	2020	35	a	a	DET
ftr-413	2020	36	new	new	ADJ
ftr-413	2020	37	hearing	hearing	NOUN
ftr-413	2020	38	,	,	PUNCT
ftr-413	2020	39	an	an	DET
ftr-413	2020	40	explanation	explanation	NOUN
ftr-413	2020	41	is	be	AUX
ftr-413	2020	42	warranted	warrant	VERB
ftr-413	2020	43	as	as	ADP
ftr-413	2020	44	to	to	ADP
ftr-413	2020	45	how	how	SCONJ
ftr-413	2020	46	the	the	DET
ftr-413	2020	47	existing	exist	VERB
ftr-413	2020	48	record	record	NOUN
ftr-413	2020	49	justifies	justify	VERB
ftr-413	2020	50	the	the	DET
ftr-413	2020	51	conclusion	conclusion	NOUN
ftr-413	2020	52	that	that	SCONJ
ftr-413	2020	53	the	the	DET
ftr-413	2020	54	commissioner	commissioner	NOUN
ftr-413	2020	55	has	have	AUX
ftr-413	2020	56	met	meet	VERB
ftr-413	2020	57	his	his	PRON
ftr-413	2020	58	burden	burden	NOUN
ftr-413	2020	59	of	of	ADP
ftr-413	2020	60	proof	proof	NOUN
ftr-413	2020	61	.	.	PUNCT
ftr-413	2020	62	”	"	PUNCT
ftr-413	2020	63	!	!	PUNCT
ftr-413	2021	1	according	accord	VERB
ftr-413	2021	2	to	to	ADP
ftr-413	2021	3	the	the	DET
ftr-413	2021	4	tax	tax	NOUN
ftr-413	2021	5	court	court	NOUN
ftr-413	2021	6	,	,	PUNCT
ftr-413	2021	7	the	the	DET
ftr-413	2021	8	taxpayers	taxpayer	NOUN
ftr-413	2021	9	did	do	AUX
ftr-413	2021	10	“	"	PUNCT
ftr-413	2021	11	not	not	PART
ftr-413	2021	12	contend	contend	VERB
ftr-413	2021	13	that	that	SCONJ
ftr-413	2021	14	the	the	DET
ftr-413	2021	15	real	real	ADJ
ftr-413	2021	16	property	property	NOUN
ftr-413	2021	17	taxes	taxis	NOUN
ftr-413	2021	18	in	in	ADP
ftr-413	2021	19	question	question	NOUN
ftr-413	2021	20	were	be	AUX
ftr-413	2021	21	imposed	impose	VERB
ftr-413	2021	22	upon	upon	SCONJ
ftr-413	2021	23	them	they	PRON
ftr-413	2021	24	,	,	PUNCT
ftr-413	2021	25	that	that	SCONJ
ftr-413	2021	26	they	they	PRON
ftr-413	2021	27	owned	own	VERB
ftr-413	2021	28	the	the	DET
ftr-413	2021	29	real	real	ADJ
ftr-413	2021	30	property	property	NOUN
ftr-413	2021	31	against	against	ADP
ftr-413	2021	32	which	which	PRON
ftr-413	2021	33	the	the	DET
ftr-413	2021	34	taxes	taxis	NOUN
ftr-413	2021	35	were	be	AUX
ftr-413	2021	36	assessed	assess	VERB
ftr-413	2021	37	,	,	PUNCT
ftr-413	2021	38	or	or	CCONJ
ftr-413	2021	39	that	that	SCONJ
ftr-413	2021	40	they	they	PRON
ftr-413	2021	41	owned	own	VERB
ftr-413	2021	42	any	any	DET
ftr-413	2021	43	equitable	equitable	ADJ
ftr-413	2021	44	or	or	CCONJ
ftr-413	2021	45	beneficial	beneficial	ADJ
ftr-413	2021	46	interest	interest	NOUN
ftr-413	2021	47	in	in	ADP
ftr-413	2021	48	the	the	DET
ftr-413	2021	49	real	real	ADJ
ftr-413	2021	50	property	property	NOUN
ftr-413	2021	51	that	that	PRON
ftr-413	2021	52	might	might	AUX
ftr-413	2021	53	entitle	entitle	VERB
ftr-413	2021	54	them	they	PRON
ftr-413	2021	55	to	to	ADP
ftr-413	2021	56	a	a	DET
ftr-413	2021	57	deduction	deduction	NOUN
ftr-413	2021	58	under	under	ADP
ftr-413	2021	59	section	section	NOUN
ftr-413	2021	60	164	164	NUM
ftr-413	2021	61	.	.	PUNCT
ftr-413	2021	62	.	.	PUNCT
ftr-413	2021	63	.	.	PUNCT
ftr-413	2021	64	.	.	PUNCT
ftr-413	2022	1	the	the	DET
ftr-413	2022	2	only	only	ADJ
ftr-413	2022	3	evidence	evidence	NOUN
ftr-413	2022	4	regarding	regard	VERB
ftr-413	2022	5	the	the	DET
ftr-413	2022	6	nature	nature	NOUN
ftr-413	2022	7	of	of	ADP
ftr-413	2022	8	[	[	X
ftr-413	2022	9	taxpayers	taxpayer	NOUN
ftr-413	2022	10	’	'	PUNCT
ftr-413	2022	11	]	]	PUNCT
ftr-413	2022	12	business	business	NOUN
ftr-413	2022	13	activities	activity	NOUN
ftr-413	2022	14	consists	consist	VERB
ftr-413	2022	15	of	of	ADP
ftr-413	2022	16	[	[	PUNCT
ftr-413	2022	17	one	one	NUM
ftr-413	2022	18	taxpayer	taxpayer	NOUN
ftr-413	2022	19	’s	’s	PART
ftr-413	2022	20	]	]	PUNCT
ftr-413	2022	21	summary	summary	NOUN
ftr-413	2022	22	and	and	CCONJ
ftr-413	2022	23	uncorroborated	uncorroborated	ADJ
ftr-413	2022	24	testimony	testimony	NOUN
ftr-413	2022	25	.	.	PUNCT
ftr-413	2023	1	he	he	PRON
ftr-413	2023	2	testified	testify	VERB
ftr-413	2023	3	,	,	PUNCT
ftr-413	2023	4	with	with	ADP
ftr-413	2023	5	little	little	ADJ
ftr-413	2023	6	elaboration	elaboration	NOUN
ftr-413	2023	7	,	,	PUNCT
ftr-413	2023	8	that	that	SCONJ
ftr-413	2023	9	he	he	PRON
ftr-413	2023	10	has	have	AUX
ftr-413	2023	11	been	be	AUX
ftr-413	2023	12	a	a	DET
ftr-413	2023	13	building	building	NOUN
ftr-413	2023	14	contractor	contractor	NOUN
ftr-413	2023	15	and	and	CCONJ
ftr-413	2023	16	land	land	NOUN
ftr-413	2023	17	developer	developer	NOUN
ftr-413	2023	18	for	for	ADP
ftr-413	2023	19	about	about	ADV
ftr-413	2023	20	30	30	NUM
ftr-413	2023	21	years	year	NOUN
ftr-413	2023	22	,	,	PUNCT
ftr-413	2023	23	during	during	ADP
ftr-413	2023	24	which	which	DET
ftr-413	2023	25	time	time	NOUN
ftr-413	2023	26	he	he	PRON
ftr-413	2023	27	has	have	AUX
ftr-413	2023	28	developed	develop	VERB
ftr-413	2023	29	about	about	ADP
ftr-413	2023	30	one	one	NUM
ftr-413	2023	31	project	project	NOUN
ftr-413	2023	32	a	a	DET
ftr-413	2023	33	year	year	NOUN
ftr-413	2023	34	.	.	PUNCT
ftr-413	2024	1	on	on	ADP
ftr-413	2024	2	cross	cross	NOUN
ftr-413	2024	3	-	-	NOUN
ftr-413	2024	4	examination	examination	NOUN
ftr-413	2024	5	,	,	PUNCT
ftr-413	2024	6	he	he	PRON
ftr-413	2024	7	136	136	NUM
ftr-413	2024	8	florida	florida	PROPN
ftr-413	2024	9	tax	tax	NOUN
ftr-413	2024	10	review	review	NOUN
ftr-413	2025	1	[	[	X
ftr-413	2025	2	vol.7	vol.7	NOUN
ftr-413	2025	3	:	:	PUNCT
ftr-413	2025	4	si	si	PROPN
ftr-413	2025	5	testified	testify	VERB
ftr-413	2025	6	that	that	SCONJ
ftr-413	2025	7	his	his	PRON
ftr-413	2025	8	construction	construction	NOUN
ftr-413	2025	9	and	and	CCONJ
ftr-413	2025	10	real	real	ADJ
ftr-413	2025	11	-	-	PUNCT
ftr-413	2025	12	estate	estate	NOUN
ftr-413	2025	13	development	development	NOUN
ftr-413	2025	14	businesses	business	NOUN
ftr-413	2025	15	are	be	AUX
ftr-413	2025	16	not	not	PART
ftr-413	2025	17	separate	separate	ADJ
ftr-413	2025	18	businesses	business	NOUN
ftr-413	2025	19	,	,	PUNCT
ftr-413	2025	20	but	but	CCONJ
ftr-413	2025	21	are	be	AUX
ftr-413	2025	22	‘	'	PUNCT
ftr-413	2025	23	all	all	PRON
ftr-413	2025	24	tied	tie	VERB
ftr-413	2025	25	together	together	ADV
ftr-413	2025	26	.	.	PUNCT
ftr-413	2026	1	they	they	PRON
ftr-413	2026	2	’re	’re	VERB
ftr-413	2026	3	all	all	ADV
ftr-413	2026	4	–	–	PUNCT
ftr-413	2026	5	any	any	DET
ftr-413	2026	6	business	business	NOUN
ftr-413	2026	7	i	i	PRON
ftr-413	2026	8	have	have	VERB
ftr-413	2026	9	is	be	AUX
ftr-413	2026	10	–	–	PUNCT
ftr-413	2026	11	if	if	SCONJ
ftr-413	2026	12	i	i	PRON
ftr-413	2026	13	–	–	PUNCT
ftr-413	2026	14	if	if	SCONJ
ftr-413	2026	15	they	they	PRON
ftr-413	2026	16	are	be	AUX
ftr-413	2026	17	–	–	PUNCT
ftr-413	2026	18	oftentimes	oftentime	NOUN
ftr-413	2026	19	i	i	PRON
ftr-413	2026	20	incorporate	incorporate	VERB
ftr-413	2026	21	,	,	PUNCT
ftr-413	2026	22	because	because	SCONJ
ftr-413	2026	23	of	of	ADP
ftr-413	2026	24	the	the	DET
ftr-413	2026	25	liability	liability	NOUN
ftr-413	2026	26	aspect	aspect	NOUN
ftr-413	2026	27	.	.	PUNCT
ftr-413	2027	1	they	they	PRON
ftr-413	2027	2	are	be	AUX
ftr-413	2027	3	subchapter	subchapter	NOUN
ftr-413	2027	4	s	s	NOUN
ftr-413	2027	5	if	if	SCONJ
ftr-413	2027	6	they	they	PRON
ftr-413	2027	7	are	be	AUX
ftr-413	2027	8	.	.	PUNCT
ftr-413	2027	9	’	'	PUNCT
ftr-413	2027	10	.	.	PUNCT
ftr-413	2028	1	.	.	PUNCT
ftr-413	2028	2	.	.	PUNCT
ftr-413	2029	1	[	[	X
ftr-413	2029	2	t]here	t]here	PROPN
ftr-413	2029	3	is	be	AUX
ftr-413	2029	4	no	no	DET
ftr-413	2029	5	credible	credible	ADJ
ftr-413	2029	6	evidence	evidence	NOUN
ftr-413	2029	7	that	that	SCONJ
ftr-413	2029	8	the	the	DET
ftr-413	2029	9	tax	tax	NOUN
ftr-413	2029	10	payments	payment	NOUN
ftr-413	2029	11	were	be	AUX
ftr-413	2029	12	made	make	VERB
ftr-413	2029	13	with	with	ADP
ftr-413	2029	14	respect	respect	NOUN
ftr-413	2029	15	to	to	ADP
ftr-413	2029	16	such	such	ADJ
ftr-413	2029	17	activities	activity	NOUN
ftr-413	2029	18	.	.	PUNCT
ftr-413	2030	1	to	to	ADP
ftr-413	2030	2	the	the	DET
ftr-413	2030	3	contrary	contrary	NOUN
ftr-413	2030	4	,	,	PUNCT
ftr-413	2030	5	[	[	X
ftr-413	2030	6	taxpayer	taxpayer	NOUN
ftr-413	2030	7	’s	’s	NOUN
ftr-413	2030	8	]	]	PUNCT
ftr-413	2030	9	accountant	accountant	NOUN
ftr-413	2030	10	testified	testify	VERB
ftr-413	2030	11	that	that	SCONJ
ftr-413	2030	12	the	the	DET
ftr-413	2030	13	tax	tax	NOUN
ftr-413	2030	14	payments	payment	NOUN
ftr-413	2030	15	were	be	AUX
ftr-413	2030	16	reported	report	VERB
ftr-413	2030	17	on	on	ADP
ftr-413	2030	18	schedule	schedule	NOUN
ftr-413	2030	19	e	e	NOUN
ftr-413	2030	20	because	because	SCONJ
ftr-413	2030	21	they	they	PRON
ftr-413	2030	22	were	be	AUX
ftr-413	2030	23	attributable	attributable	ADJ
ftr-413	2030	24	to	to	ADP
ftr-413	2030	25	[	[	X
ftr-413	2030	26	his	his	PRON
ftr-413	2030	27	]	]	X
ftr-413	2030	28	s	s	PART
ftr-413	2030	29	corporations	corporation	NOUN
ftr-413	2030	30	.	.	PUNCT
ftr-413	2030	31	.	.	PUNCT
ftr-413	2030	32	.	.	PUNCT
ftr-413	2030	33	.	.	PUNCT
ftr-413	2031	1	[	[	X
ftr-413	2031	2	taxpayers	taxpayer	NOUN
ftr-413	2031	3	]	]	PUNCT
ftr-413	2031	4	failed	fail	VERB
ftr-413	2031	5	to	to	PART
ftr-413	2031	6	introduce	introduce	VERB
ftr-413	2031	7	credible	credible	ADJ
ftr-413	2031	8	evidence	evidence	NOUN
ftr-413	2031	9	to	to	PART
ftr-413	2031	10	establish	establish	VERB
ftr-413	2031	11	that	that	SCONJ
ftr-413	2031	12	[	[	X
ftr-413	2031	13	taxpayer	taxpayer	NOUN
ftr-413	2031	14	’s	’s	X
ftr-413	2031	15	]	]	PUNCT
ftr-413	2031	16	failure	failure	NOUN
ftr-413	2031	17	to	to	PART
ftr-413	2031	18	make	make	VERB
ftr-413	2031	19	the	the	DET
ftr-413	2031	20	tax	tax	NOUN
ftr-413	2031	21	payments	payment	NOUN
ftr-413	2031	22	would	would	AUX
ftr-413	2031	23	have	have	AUX
ftr-413	2031	24	caused	cause	VERB
ftr-413	2031	25	direct	direct	ADJ
ftr-413	2031	26	and	and	CCONJ
ftr-413	2031	27	proximate	proximate	VERB
ftr-413	2031	28	adverse	adverse	ADJ
ftr-413	2031	29	consequences	consequence	NOUN
ftr-413	2031	30	to	to	ADP
ftr-413	2031	31	any	any	DET
ftr-413	2031	32	businesses	business	NOUN
ftr-413	2031	33	conducted	conduct	VERB
ftr-413	2031	34	in	in	ADP
ftr-413	2031	35	[	[	NOUN
ftr-413	2031	36	taxpayers	taxpayer	NOUN
ftr-413	2031	37	’	'	PUNCT
ftr-413	2031	38	]	]	PUNCT
ftr-413	2031	39	individual	individual	ADJ
ftr-413	2031	40	capacities	capacity	NOUN
ftr-413	2031	41	.	.	PUNCT
ftr-413	2032	1	[	[	X
ftr-413	2032	2	one	one	NUM
ftr-413	2032	3	taxpayer	taxpayer	NOUN
ftr-413	2032	4	]	]	PUNCT
ftr-413	2032	5	testified	testify	VERB
ftr-413	2032	6	that	that	SCONJ
ftr-413	2032	7	he	he	PRON
ftr-413	2032	8	made	make	VERB
ftr-413	2032	9	the	the	DET
ftr-413	2032	10	tax	tax	NOUN
ftr-413	2032	11	payments	payment	NOUN
ftr-413	2032	12	‘	'	PUNCT
ftr-413	2032	13	in	in	ADP
ftr-413	2032	14	order	order	NOUN
ftr-413	2032	15	to	to	PART
ftr-413	2032	16	preserve	preserve	VERB
ftr-413	2032	17	my	my	PRON
ftr-413	2032	18	integrity	integrity	NOUN
ftr-413	2032	19	and	and	CCONJ
ftr-413	2032	20	my	my	PRON
ftr-413	2032	21	standing	standing	NOUN
ftr-413	2032	22	with	with	ADP
ftr-413	2032	23	the	the	DET
ftr-413	2032	24	bank	bank	NOUN
ftr-413	2032	25	,	,	PUNCT
ftr-413	2032	26	and	and	CCONJ
ftr-413	2032	27	my	my	PRON
ftr-413	2032	28	good	good	ADJ
ftr-413	2032	29	name	name	NOUN
ftr-413	2032	30	,	,	PUNCT
ftr-413	2032	31	my	my	PRON
ftr-413	2032	32	goodwill	goodwill	NOUN
ftr-413	2032	33	.	.	PUNCT
ftr-413	2032	34	’	'	PUNCT
ftr-413	2033	1	there	there	PRON
ftr-413	2033	2	is	be	VERB
ftr-413	2033	3	no	no	DET
ftr-413	2033	4	evidence	evidence	NOUN
ftr-413	2033	5	to	to	PART
ftr-413	2033	6	indicate	indicate	VERB
ftr-413	2033	7	,	,	PUNCT
ftr-413	2033	8	however	however	ADV
ftr-413	2033	9	,	,	PUNCT
ftr-413	2033	10	to	to	ADP
ftr-413	2033	11	what	what	DET
ftr-413	2033	12	extent	extent	NOUN
ftr-413	2033	13	[	[	X
ftr-413	2033	14	the	the	DET
ftr-413	2033	15	taxpayer	taxpayer	NOUN
ftr-413	2033	16	’s	’s	PART
ftr-413	2033	17	]	]	PUNCT
ftr-413	2033	18	failure	failure	NOUN
ftr-413	2033	19	to	to	PART
ftr-413	2033	20	make	make	VERB
ftr-413	2033	21	the	the	DET
ftr-413	2033	22	tax	tax	NOUN
ftr-413	2033	23	payments	payment	NOUN
ftr-413	2033	24	would	would	AUX
ftr-413	2033	25	have	have	AUX
ftr-413	2033	26	resulted	result	VERB
ftr-413	2033	27	in	in	ADP
ftr-413	2033	28	any	any	DET
ftr-413	2033	29	damage	damage	NOUN
ftr-413	2033	30	to	to	ADP
ftr-413	2033	31	his	his	PRON
ftr-413	2033	32	reputation	reputation	NOUN
ftr-413	2033	33	or	or	CCONJ
ftr-413	2033	34	creditworthiness	creditworthiness	NOUN
ftr-413	2033	35	.	.	PUNCT
ftr-413	2034	1	[	[	X
ftr-413	2034	2	taxpayers	taxpayer	NOUN
ftr-413	2034	3	]	]	PUNCT
ftr-413	2034	4	have	have	AUX
ftr-413	2034	5	introduced	introduce	VERB
ftr-413	2034	6	no	no	DET
ftr-413	2034	7	credible	credible	ADJ
ftr-413	2034	8	evidence	evidence	NOUN
ftr-413	2034	9	to	to	PART
ftr-413	2034	10	show	show	VERB
ftr-413	2034	11	that	that	DET
ftr-413	2034	12	petitioner	petitioner	NOUN
ftr-413	2034	13	made	make	VERB
ftr-413	2034	14	the	the	DET
ftr-413	2034	15	tax	tax	NOUN
ftr-413	2034	16	payments	payment	NOUN
ftr-413	2034	17	to	to	PART
ftr-413	2034	18	protect	protect	VERB
ftr-413	2034	19	the	the	DET
ftr-413	2034	20	reputation	reputation	NOUN
ftr-413	2034	21	of	of	ADP
ftr-413	2034	22	any	any	DET
ftr-413	2034	23	business	business	NOUN
ftr-413	2034	24	operation	operation	NOUN
ftr-413	2034	25	conducted	conduct	VERB
ftr-413	2034	26	in	in	ADP
ftr-413	2034	27	[	[	PUNCT
ftr-413	2034	28	their	their	PRON
ftr-413	2034	29	]	]	PUNCT
ftr-413	2034	30	individual	individual	ADJ
ftr-413	2034	31	capacities	capacity	NOUN
ftr-413	2034	32	.	.	PUNCT
ftr-413	2035	1	on	on	ADP
ftr-413	2035	2	the	the	DET
ftr-413	2035	3	basis	basis	NOUN
ftr-413	2035	4	of	of	ADP
ftr-413	2035	5	[	[	X
ftr-413	2035	6	taxpayer	taxpayer	NOUN
ftr-413	2035	7	’s	’s	PART
ftr-413	2035	8	]	]	PUNCT
ftr-413	2035	9	testimony	testimony	NOUN
ftr-413	2035	10	,	,	PUNCT
ftr-413	2035	11	we	we	PRON
ftr-413	2035	12	are	be	AUX
ftr-413	2035	13	unable	unable	ADJ
ftr-413	2035	14	to	to	PART
ftr-413	2035	15	conclude	conclude	VERB
ftr-413	2035	16	that	that	SCONJ
ftr-413	2035	17	the	the	DET
ftr-413	2035	18	tax	tax	NOUN
ftr-413	2035	19	payments	payment	NOUN
ftr-413	2035	20	would	would	AUX
ftr-413	2035	21	have	have	AUX
ftr-413	2035	22	represented	represent	VERB
ftr-413	2035	23	ordinary	ordinary	ADJ
ftr-413	2035	24	expenses	expense	NOUN
ftr-413	2035	25	to	to	PART
ftr-413	2035	26	advance	advance	VERB
ftr-413	2035	27	any	any	DET
ftr-413	2035	28	business	business	NOUN
ftr-413	2035	29	carried	carry	VERB
ftr-413	2035	30	on	on	ADP
ftr-413	2035	31	in	in	ADP
ftr-413	2035	32	[	[	X
ftr-413	2035	33	taxpayers	taxpayer	NOUN
ftr-413	2035	34	’	'	PUNCT
ftr-413	2035	35	]	]	PUNCT
ftr-413	2035	36	individual	individual	ADJ
ftr-413	2035	37	capacities	capacity	NOUN
ftr-413	2035	38	,	,	PUNCT
ftr-413	2035	39	as	as	SCONJ
ftr-413	2035	40	opposed	oppose	VERB
ftr-413	2035	41	to	to	ADP
ftr-413	2035	42	capital	capital	NOUN
ftr-413	2035	43	outlays	outlay	NOUN
ftr-413	2035	44	to	to	PART
ftr-413	2035	45	establish	establish	VERB
ftr-413	2035	46	or	or	CCONJ
ftr-413	2035	47	purchase	purchase	VERB
ftr-413	2035	48	goodwill	goodwill	NOUN
ftr-413	2035	49	or	or	CCONJ
ftr-413	2035	50	business	business	NOUN
ftr-413	2035	51	standing	standing	NOUN
ftr-413	2035	52	.	.	PUNCT
ftr-413	2035	53	.	.	PUNCT
ftr-413	2035	54	.	.	PUNCT
ftr-413	2036	1	.	.	PUNCT
ftr-413	2036	2	”	"	PUNCT
ftr-413	2037	1	a.	a.	NOUN
ftr-413	2037	2	tax	tax	NOUN
ftr-413	2037	3	court	court	NOUN
ftr-413	2037	4	responds	respond	VERB
ftr-413	2037	5	,	,	PUNCT
ftr-413	2037	6	“	"	PUNCT
ftr-413	2037	7	if	if	SCONJ
ftr-413	2037	8	you	you	PRON
ftr-413	2037	9	tell	tell	VERB
ftr-413	2037	10	us	we	PRON
ftr-413	2037	11	to	to	PART
ftr-413	2037	12	believe	believe	VERB
ftr-413	2037	13	taxpayer	taxpayer	PROPN
ftr-413	2037	14	’s	’s	PART
ftr-413	2037	15	rooster	rooster	NOUN
ftr-413	2037	16	-	-	PUNCT
ftr-413	2037	17	and	and	CCONJ
ftr-413	2037	18	-	-	PUNCT
ftr-413	2037	19	gentleman	gentleman	ADJ
ftr-413	2037	20	-	-	PUNCT
ftr-413	2037	21	cow	cow	NOUN
ftr-413	2037	22	story	story	NOUN
ftr-413	2037	23	,	,	PUNCT
ftr-413	2037	24	we	we	PRON
ftr-413	2037	25	will	will	AUX
ftr-413	2037	26	be	be	AUX
ftr-413	2037	27	forced	force	VERB
ftr-413	2037	28	to	to	ADP
ftr-413	2037	29	.	.	PUNCT
ftr-413	2037	30	”	"	PUNCT
ftr-413	2038	1	section	section	NOUN
ftr-413	2038	2	7491	7491	NUM
ftr-413	2038	3	has	have	VERB
ftr-413	2038	4	real	real	ADJ
ftr-413	2038	5	teeth	tooth	NOUN
ftr-413	2038	6	,	,	PUNCT
ftr-413	2038	7	and	and	CCONJ
ftr-413	2038	8	the	the	DET
ftr-413	2038	9	burden	burden	NOUN
ftr-413	2038	10	of	of	ADP
ftr-413	2038	11	proof	proof	NOUN
ftr-413	2038	12	is	be	AUX
ftr-413	2038	13	shifted	shift	VERB
ftr-413	2038	14	.	.	PUNCT
ftr-413	2039	1	on	on	ADP
ftr-413	2039	2	remand	remand	NOUN
ftr-413	2039	3	,	,	PUNCT
ftr-413	2039	4	t.c	t.c	PROPN
ftr-413	2039	5	.	.	PROPN
ftr-413	2039	6	memo	memo	NOUN
ftr-413	2039	7	.	.	PUNCT
ftr-413	2040	1	2004	2004	NUM
ftr-413	2040	2	-	-	SYM
ftr-413	2040	3	64	64	NUM
ftr-413	2040	4	(	(	PUNCT
ftr-413	2040	5	3/11/04	3/11/04	NUM
ftr-413	2040	6	)	)	PUNCT
ftr-413	2040	7	.	.	PUNCT
ftr-413	2041	1	neither	neither	DET
ftr-413	2041	2	party	party	NOUN
ftr-413	2041	3	accepted	accept	VERB
ftr-413	2041	4	the	the	DET
ftr-413	2041	5	tax	tax	NOUN
ftr-413	2041	6	court	court	NOUN
ftr-413	2041	7	’s	’s	PART
ftr-413	2041	8	offer	offer	NOUN
ftr-413	2041	9	to	to	PART
ftr-413	2041	10	introduce	introduce	VERB
ftr-413	2041	11	further	further	ADJ
ftr-413	2041	12	evidence	evidence	NOUN
ftr-413	2041	13	,	,	PUNCT
ftr-413	2041	14	but	but	CCONJ
ftr-413	2041	15	both	both	DET
ftr-413	2041	16	parties	party	NOUN
ftr-413	2041	17	submitted	submit	VERB
ftr-413	2041	18	briefs	brief	NOUN
ftr-413	2041	19	on	on	ADP
ftr-413	2041	20	the	the	DET
ftr-413	2041	21	issue	issue	NOUN
ftr-413	2041	22	of	of	ADP
ftr-413	2041	23	the	the	DET
ftr-413	2041	24	burden	burden	NOUN
ftr-413	2041	25	of	of	ADP
ftr-413	2041	26	proof	proof	NOUN
ftr-413	2041	27	.	.	PUNCT
ftr-413	2042	1	judge	judge	PROPN
ftr-413	2042	2	thornton	thornton	PROPN
ftr-413	2042	3	found	find	VERB
ftr-413	2042	4	himself	himself	PRON
ftr-413	2042	5	bound	bind	VERB
ftr-413	2042	6	by	by	ADP
ftr-413	2042	7	the	the	DET
ftr-413	2042	8	eighth	eighth	ADJ
ftr-413	2042	9	circuit	circuit	PROPN
ftr-413	2042	10	’s	’s	PART
ftr-413	2042	11	holding	hold	VERB
ftr-413	2042	12	that	that	PRON
ftr-413	2042	13	taxpayer	taxpayer	NOUN
ftr-413	2042	14	had	have	AUX
ftr-413	2042	15	produced	produce	VERB
ftr-413	2042	16	sufficient	sufficient	ADJ
ftr-413	2042	17	“	"	PUNCT
ftr-413	2042	18	credible	credible	ADJ
ftr-413	2042	19	evidence	evidence	NOUN
ftr-413	2042	20	”	"	PUNCT
ftr-413	2042	21	to	to	PART
ftr-413	2042	22	shift	shift	VERB
ftr-413	2042	23	the	the	DET
ftr-413	2042	24	burden	burden	NOUN
ftr-413	2042	25	of	of	ADP
ftr-413	2042	26	proof	proof	NOUN
ftr-413	2042	27	to	to	ADP
ftr-413	2042	28	the	the	DET
ftr-413	2042	29	government	government	NOUN
ftr-413	2042	30	,	,	PUNCT
ftr-413	2042	31	even	even	ADV
ftr-413	2042	32	though	though	SCONJ
ftr-413	2042	33	he	he	PRON
ftr-413	2042	34	found	find	VERB
ftr-413	2042	35	to	to	ADP
ftr-413	2042	36	the	the	DET
ftr-413	2042	37	contrary	contrary	NOUN
ftr-413	2042	38	in	in	ADP
ftr-413	2042	39	his	his	PRON
ftr-413	2042	40	initial	initial	ADJ
ftr-413	2042	41	decision	decision	NOUN
ftr-413	2042	42	.	.	PUNCT
ftr-413	2043	1	moreover	moreover	ADV
ftr-413	2043	2	,	,	PUNCT
ftr-413	2043	3	he	he	PRON
ftr-413	2043	4	felt	feel	VERB
ftr-413	2043	5	himself	himself	PRON
ftr-413	2043	6	bound	bind	VERB
ftr-413	2043	7	to	to	PART
ftr-413	2043	8	change	change	VERB
ftr-413	2043	9	his	his	PRON
ftr-413	2043	10	earlier	early	ADJ
ftr-413	2043	11	conclusion	conclusion	NOUN
ftr-413	2043	12	that	that	SCONJ
ftr-413	2043	13	,	,	PUNCT
ftr-413	2043	14	had	have	AUX
ftr-413	2043	15	the	the	DET
ftr-413	2043	16	burden	burden	NOUN
ftr-413	2043	17	of	of	ADP
ftr-413	2043	18	proof	proof	NOUN
ftr-413	2043	19	been	be	AUX
ftr-413	2043	20	shifted	shift	VERB
ftr-413	2043	21	to	to	ADP
ftr-413	2043	22	the	the	DET
ftr-413	2043	23	government	government	NOUN
ftr-413	2043	24	,	,	PUNCT
ftr-413	2043	25	it	it	PRON
ftr-413	2043	26	had	have	AUX
ftr-413	2043	27	satisfied	satisfy	VERB
ftr-413	2043	28	that	that	DET
ftr-413	2043	29	burden	burden	NOUN
ftr-413	2043	30	.	.	PUNCT
ftr-413	2044	1	footnote	footnote	VERB
ftr-413	2044	2	7	7	NUM
ftr-413	2044	3	states	state	NOUN
ftr-413	2044	4	in	in	ADP
ftr-413	2044	5	our	our	PRON
ftr-413	2044	6	original	original	ADJ
ftr-413	2044	7	opinion	opinion	NOUN
ftr-413	2044	8	,	,	PUNCT
ftr-413	2044	9	we	we	PRON
ftr-413	2044	10	noted	note	VERB
ftr-413	2044	11	:	:	PUNCT
ftr-413	2044	12	“	"	PUNCT
ftr-413	2044	13	even	even	ADV
ftr-413	2044	14	if	if	SCONJ
ftr-413	2044	15	the	the	DET
ftr-413	2044	16	burden	burden	NOUN
ftr-413	2044	17	of	of	ADP
ftr-413	2044	18	proof	proof	NOUN
ftr-413	2044	19	were	be	AUX
ftr-413	2044	20	placed	place	VERB
ftr-413	2044	21	on	on	ADP
ftr-413	2044	22	respondent	respondent	NOUN
ftr-413	2044	23	,	,	PUNCT
ftr-413	2044	24	we	we	PRON
ftr-413	2044	25	would	would	AUX
ftr-413	2044	26	decide	decide	VERB
ftr-413	2044	27	the	the	DET
ftr-413	2044	28	issue	issue	NOUN
ftr-413	2045	1	[	[	X
ftr-413	2045	2	as	as	ADP
ftr-413	2045	3	to	to	ADP
ftr-413	2045	4	the	the	DET
ftr-413	2045	5	deductibility	deductibility	NOUN
ftr-413	2045	6	of	of	ADP
ftr-413	2045	7	the	the	DET
ftr-413	2045	8	tax	tax	NOUN
ftr-413	2045	9	payments	payment	NOUN
ftr-413	2045	10	]	]	PUNCT
ftr-413	2045	11	in	in	ADP
ftr-413	2045	12	his	his	PRON
ftr-413	2045	13	favor	favor	NOUN
ftr-413	2045	14	based	base	VERB
ftr-413	2045	15	on	on	ADP
ftr-413	2045	16	the	the	DET
ftr-413	2045	17	preponderance	preponderance	NOUN
ftr-413	2045	18	of	of	ADP
ftr-413	2045	19	the	the	DET
ftr-413	2045	20	evidence	evidence	NOUN
ftr-413	2045	21	.	.	PUNCT
ftr-413	2045	22	”	"	PUNCT
ftr-413	2046	1	t.c	t.c	PROPN
ftr-413	2046	2	.	.	PROPN
ftr-413	2046	3	memo	memo	NOUN
ftr-413	2046	4	.	.	PUNCT
ftr-413	2047	1	2002	2002	NUM
ftr-413	2047	2	-	-	SYM
ftr-413	2047	3	6	6	NUM
ftr-413	2047	4	n.	n.	NOUN
ftr-413	2047	5	4	4	NUM
ftr-413	2047	6	.	.	PUNCT
ftr-413	2048	1	this	this	DET
ftr-413	2048	2	statement	statement	NOUN
ftr-413	2048	3	reflected	reflect	VERB
ftr-413	2048	4	this	this	DET
ftr-413	2048	5	court	court	NOUN
ftr-413	2048	6	’s	’s	PART
ftr-413	2048	7	conclusion	conclusion	NOUN
ftr-413	2048	8	that	that	SCONJ
ftr-413	2048	9	mr	mr	PROPN
ftr-413	2048	10	.	.	PROPN
ftr-413	2048	11	griffin	griffin	PROPN
ftr-413	2048	12	’s	’s	PART
ftr-413	2048	13	testimony	testimony	NOUN
ftr-413	2048	14	was	be	AUX
ftr-413	2048	15	not	not	PART
ftr-413	2048	16	only	only	ADV
ftr-413	2048	17	insufficient	insufficient	ADJ
ftr-413	2048	18	to	to	PART
ftr-413	2048	19	support	support	VERB
ftr-413	2048	20	petitioners	petitioner	NOUN
ftr-413	2048	21	’	'	PUNCT
ftr-413	2048	22	claim	claim	NOUN
ftr-413	2048	23	to	to	ADP
ftr-413	2048	24	ordinary	ordinary	ADJ
ftr-413	2048	25	and	and	CCONJ
ftr-413	2048	26	necessary	necessary	ADJ
ftr-413	2048	27	business	business	NOUN
ftr-413	2048	28	deductions	deduction	NOUN
ftr-413	2048	29	but	but	CCONJ
ftr-413	2048	30	indeed	indeed	ADV
ftr-413	2048	31	undermined	undermine	VERB
ftr-413	2048	32	their	their	PRON
ftr-413	2048	33	claim	claim	NOUN
ftr-413	2048	34	,	,	PUNCT
ftr-413	2048	35	insofar	insofar	ADV
ftr-413	2048	36	as	as	SCONJ
ftr-413	2048	37	mr	mr	PROPN
ftr-413	2048	38	.	.	PROPN
ftr-413	2048	39	griffin	griffin	PROPN
ftr-413	2048	40	’s	’s	PART
ftr-413	2048	41	testimony	testimony	NOUN
ftr-413	2048	42	convinced	convince	VERB
ftr-413	2048	43	us	we	PRON
ftr-413	2048	44	that	that	SCONJ
ftr-413	2048	45	his	his	PRON
ftr-413	2048	46	relevant	relevant	ADJ
ftr-413	2048	47	business	business	NOUN
ftr-413	2048	48	activities	activity	NOUN
ftr-413	2048	49	were	be	AUX
ftr-413	2048	50	conducted	conduct	VERB
ftr-413	2048	51	entirely	entirely	ADV
ftr-413	2048	52	through	through	ADP
ftr-413	2048	53	s	s	PART
ftr-413	2048	54	corporations	corporation	NOUN
ftr-413	2048	55	.	.	PUNCT
ftr-413	2049	1	in	in	ADP
ftr-413	2049	2	light	light	NOUN
ftr-413	2049	3	of	of	ADP
ftr-413	2049	4	the	the	DET
ftr-413	2049	5	court	court	NOUN
ftr-413	2049	6	2005	2005	NUM
ftr-413	2049	7	]	]	PUNCT
ftr-413	2049	8	recent	recent	ADJ
ftr-413	2049	9	developments	development	NOUN
ftr-413	2049	10	in	in	ADP
ftr-413	2049	11	federal	federal	ADJ
ftr-413	2049	12	income	income	NOUN
ftr-413	2049	13	taxation	taxation	NOUN
ftr-413	2049	14	137	137	NUM
ftr-413	2049	15	of	of	ADP
ftr-413	2049	16	appeals	appeal	NOUN
ftr-413	2049	17	’	'	PUNCT
ftr-413	2049	18	conclusion	conclusion	NOUN
ftr-413	2049	19	that	that	SCONJ
ftr-413	2049	20	mr	mr	PROPN
ftr-413	2049	21	.	.	PROPN
ftr-413	2049	22	griffin	griffin	PROPN
ftr-413	2049	23	’s	’s	PART
ftr-413	2049	24	testimony	testimony	NOUN
ftr-413	2049	25	was	be	AUX
ftr-413	2049	26	sufficient	sufficient	ADJ
ftr-413	2049	27	to	to	PART
ftr-413	2049	28	support	support	VERB
ftr-413	2049	29	the	the	DET
ftr-413	2049	30	claimed	claim	VERB
ftr-413	2049	31	deductions	deduction	NOUN
ftr-413	2049	32	,	,	PUNCT
ftr-413	2049	33	the	the	DET
ftr-413	2049	34	preponderance	preponderance	NOUN
ftr-413	2049	35	of	of	ADP
ftr-413	2049	36	the	the	DET
ftr-413	2049	37	evidence	evidence	NOUN
ftr-413	2049	38	,	,	PUNCT
ftr-413	2049	39	thus	thus	ADV
ftr-413	2049	40	evaluated	evaluate	VERB
ftr-413	2049	41	,	,	PUNCT
ftr-413	2049	42	is	be	AUX
ftr-413	2049	43	no	no	ADV
ftr-413	2049	44	longer	long	ADV
ftr-413	2049	45	in	in	ADP
ftr-413	2049	46	respondent	respondent	NOUN
ftr-413	2049	47	’s	’s	PART
ftr-413	2049	48	favor	favor	NOUN
ftr-413	2049	49	.	.	PUNCT
ftr-413	2049	50	!	!	PUNCT
ftr-413	2050	1	query	query	VERB
ftr-413	2050	2	whether	whether	SCONJ
ftr-413	2050	3	the	the	DET
ftr-413	2050	4	caveat	caveat	NOUN
ftr-413	2050	5	in	in	ADP
ftr-413	2050	6	footnote	footnote	NOUN
ftr-413	2050	7	6	6	NUM
ftr-413	2050	8	is	be	AUX
ftr-413	2050	9	sufficient	sufficient	ADJ
ftr-413	2050	10	to	to	PART
ftr-413	2050	11	prevent	prevent	VERB
ftr-413	2050	12	game	game	NOUN
ftr-413	2050	13	-	-	PUNCT
ftr-413	2050	14	playing	play	VERB
ftr-413	2050	15	taxpayers	taxpayer	NOUN
ftr-413	2050	16	from	from	ADP
ftr-413	2050	17	taking	take	VERB
ftr-413	2050	18	advantage	advantage	NOUN
ftr-413	2050	19	of	of	ADP
ftr-413	2050	20	§	§	PROPN
ftr-413	2050	21	7491	7491	NUM
ftr-413	2050	22	?	?	PUNCT
ftr-413	2050	23	.	.	PUNCT
ftr-413	2051	1	.	.	PUNCT
ftr-413	2052	1	.	.	PUNCT
ftr-413	2053	1	we	we	PRON
ftr-413	2053	2	do	do	AUX
ftr-413	2053	3	not	not	PART
ftr-413	2053	4	construe	construe	VERB
ftr-413	2053	5	the	the	DET
ftr-413	2053	6	opinion	opinion	NOUN
ftr-413	2053	7	of	of	ADP
ftr-413	2053	8	the	the	DET
ftr-413	2053	9	court	court	NOUN
ftr-413	2053	10	of	of	ADP
ftr-413	2053	11	appeals	appeal	NOUN
ftr-413	2053	12	as	as	ADP
ftr-413	2053	13	standing	stand	VERB
ftr-413	2053	14	for	for	ADP
ftr-413	2053	15	the	the	DET
ftr-413	2053	16	proposition	proposition	NOUN
ftr-413	2053	17	that	that	SCONJ
ftr-413	2053	18	,	,	PUNCT
ftr-413	2053	19	in	in	ADP
ftr-413	2053	20	assessing	assess	VERB
ftr-413	2053	21	the	the	DET
ftr-413	2053	22	credibility	credibility	NOUN
ftr-413	2053	23	of	of	ADP
ftr-413	2053	24	evidence	evidence	NOUN
ftr-413	2053	25	for	for	ADP
ftr-413	2053	26	purposes	purpose	NOUN
ftr-413	2053	27	of	of	ADP
ftr-413	2053	28	deciding	decide	VERB
ftr-413	2053	29	the	the	DET
ftr-413	2053	30	placement	placement	NOUN
ftr-413	2053	31	of	of	ADP
ftr-413	2053	32	the	the	DET
ftr-413	2053	33	burden	burden	NOUN
ftr-413	2053	34	of	of	ADP
ftr-413	2053	35	proof	proof	NOUN
ftr-413	2053	36	pursuant	pursuant	ADJ
ftr-413	2053	37	to	to	ADP
ftr-413	2053	38	sec	sec	PROPN
ftr-413	2053	39	.	.	PROPN
ftr-413	2053	40	7491(a)(1	7491(a)(1	NUM
ftr-413	2053	41	)	)	PUNCT
ftr-413	2053	42	,	,	PUNCT
ftr-413	2053	43	the	the	DET
ftr-413	2053	44	trial	trial	NOUN
ftr-413	2053	45	court	court	NOUN
ftr-413	2053	46	is	be	AUX
ftr-413	2053	47	required	require	VERB
ftr-413	2053	48	to	to	PART
ftr-413	2053	49	accept	accept	VERB
ftr-413	2053	50	at	at	ADP
ftr-413	2053	51	face	face	NOUN
ftr-413	2053	52	value	value	NOUN
ftr-413	2053	53	self	self	NOUN
ftr-413	2053	54	-	-	PUNCT
ftr-413	2053	55	serving	serve	VERB
ftr-413	2053	56	testimony	testimony	NOUN
ftr-413	2053	57	which	which	PRON
ftr-413	2053	58	it	it	PRON
ftr-413	2053	59	finds	find	VERB
ftr-413	2053	60	unworthy	unworthy	ADJ
ftr-413	2053	61	of	of	ADP
ftr-413	2053	62	belief	belief	NOUN
ftr-413	2053	63	.	.	PUNCT
ftr-413	2054	1	see	see	VERB
ftr-413	2054	2	,	,	PUNCT
ftr-413	2054	3	e.g.	e.g.	ADV
ftr-413	2054	4	,	,	PUNCT
ftr-413	2054	5	day	day	PROPN
ftr-413	2054	6	v.	v.	ADP
ftr-413	2054	7	commissioner	commissioner	NOUN
ftr-413	2054	8	,	,	PUNCT
ftr-413	2054	9	975	975	NUM
ftr-413	2054	10	f.2d	f.2d	ADP
ftr-413	2054	11	534	534	NUM
ftr-413	2054	12	,	,	PUNCT
ftr-413	2054	13	538	538	NUM
ftr-413	2054	14	(	(	PUNCT
ftr-413	2054	15	8th	8th	ADJ
ftr-413	2054	16	cir	cir	NOUN
ftr-413	2054	17	.	.	PROPN
ftr-413	2054	18	1992	1992	NUM
ftr-413	2054	19	)	)	PUNCT
ftr-413	2054	20	(	(	PUNCT
ftr-413	2054	21	stating	state	VERB
ftr-413	2054	22	that	that	SCONJ
ftr-413	2054	23	“	"	PUNCT
ftr-413	2054	24	the	the	DET
ftr-413	2054	25	tax	tax	NOUN
ftr-413	2054	26	court	court	NOUN
ftr-413	2054	27	is	be	AUX
ftr-413	2054	28	not	not	PART
ftr-413	2054	29	required	require	VERB
ftr-413	2054	30	to	to	PART
ftr-413	2054	31	give	give	VERB
ftr-413	2054	32	credence	credence	NOUN
ftr-413	2054	33	to	to	ADP
ftr-413	2054	34	the	the	DET
ftr-413	2054	35	self	self	NOUN
ftr-413	2054	36	-	-	PUNCT
ftr-413	2054	37	serving	serve	VERB
ftr-413	2054	38	testimony	testimony	NOUN
ftr-413	2054	39	of	of	ADP
ftr-413	2054	40	interested	interested	ADJ
ftr-413	2054	41	parties	party	NOUN
ftr-413	2054	42	.	.	PUNCT
ftr-413	2054	43	”	"	PUNCT
ftr-413	2054	44	)	)	PUNCT
ftr-413	2054	45	,	,	PUNCT
ftr-413	2054	46	affg	affg	PROPN
ftr-413	2054	47	.	.	PUNCT
ftr-413	2055	1	in	in	ADP
ftr-413	2055	2	part	part	NOUN
ftr-413	2055	3	,	,	PUNCT
ftr-413	2055	4	revg	revg	PROPN
ftr-413	2055	5	.	.	PUNCT
ftr-413	2056	1	in	in	ADP
ftr-413	2056	2	part	part	NOUN
ftr-413	2056	3	and	and	CCONJ
ftr-413	2056	4	remanding	remand	VERB
ftr-413	2056	5	t.c	t.c	PROPN
ftr-413	2056	6	.	.	PROPN
ftr-413	2056	7	memo	memo	NOUN
ftr-413	2056	8	.	.	PUNCT
ftr-413	2057	1	1991	1991	NUM
ftr-413	2057	2	-	-	SYM
ftr-413	2057	3	140	140	NUM
ftr-413	2057	4	.	.	PUNCT
ftr-413	2058	1	as	as	SCONJ
ftr-413	2058	2	stated	state	VERB
ftr-413	2058	3	in	in	ADP
ftr-413	2058	4	the	the	DET
ftr-413	2058	5	relevant	relevant	ADJ
ftr-413	2058	6	legislative	legislative	ADJ
ftr-413	2058	7	history	history	NOUN
ftr-413	2058	8	of	of	ADP
ftr-413	2058	9	sec	sec	PROPN
ftr-413	2058	10	.	.	PROPN
ftr-413	2058	11	7491	7491	NUM
ftr-413	2058	12	:	:	PUNCT
ftr-413	2058	13	“	"	PUNCT
ftr-413	2058	14	the	the	DET
ftr-413	2058	15	introduction	introduction	NOUN
ftr-413	2058	16	of	of	ADP
ftr-413	2058	17	evidence	evidence	NOUN
ftr-413	2058	18	will	will	AUX
ftr-413	2058	19	not	not	PART
ftr-413	2058	20	meet	meet	VERB
ftr-413	2058	21	this	this	DET
ftr-413	2058	22	standard	standard	NOUN
ftr-413	2058	23	[	[	X
ftr-413	2058	24	of	of	ADP
ftr-413	2058	25	credible	credible	ADJ
ftr-413	2058	26	evidence	evidence	NOUN
ftr-413	2058	27	]	]	PUNCT
ftr-413	2058	28	if	if	SCONJ
ftr-413	2058	29	the	the	DET
ftr-413	2058	30	court	court	NOUN
ftr-413	2058	31	is	be	AUX
ftr-413	2058	32	not	not	PART
ftr-413	2058	33	convinced	convince	VERB
ftr-413	2058	34	that	that	SCONJ
ftr-413	2058	35	it	it	PRON
ftr-413	2058	36	is	be	AUX
ftr-413	2058	37	worthy	worthy	ADJ
ftr-413	2058	38	of	of	ADP
ftr-413	2058	39	belief	belief	NOUN
ftr-413	2058	40	.	.	PUNCT
ftr-413	2058	41	”	"	PUNCT
ftr-413	2059	1	h.	h.	PROPN
ftr-413	2059	2	conf	conf	PROPN
ftr-413	2059	3	.	.	PUNCT
ftr-413	2060	1	rept	rept	NOUN
ftr-413	2060	2	.	.	PUNCT
ftr-413	2061	1	105	105	NUM
ftr-413	2061	2	-	-	SYM
ftr-413	2061	3	599	599	NUM
ftr-413	2061	4	,	,	PUNCT
ftr-413	2061	5	at	at	ADP
ftr-413	2061	6	241(1998	241(1998	NUM
ftr-413	2061	7	)	)	PUNCT
ftr-413	2061	8	,	,	PUNCT
ftr-413	2061	9	1998	1998	NUM
ftr-413	2061	10	-	-	SYM
ftr-413	2061	11	3	3	NUM
ftr-413	2061	12	c.b	c.b	PROPN
ftr-413	2061	13	.	.	PROPN
ftr-413	2061	14	747	747	NUM
ftr-413	2061	15	,	,	PUNCT
ftr-413	2061	16	995	995	NUM
ftr-413	2061	17	;	;	PUNCT
ftr-413	2062	1	cf	cf	X
ftr-413	2062	2	.	.	PUNCT
ftr-413	2063	1	kincade	kincade	PROPN
ftr-413	2063	2	v.	v.	PROPN
ftr-413	2063	3	mikles	mikle	NOUN
ftr-413	2063	4	,	,	PUNCT
ftr-413	2063	5	144	144	NUM
ftr-413	2063	6	f.2d	f.2d	NOUN
ftr-413	2063	7	784	784	NUM
ftr-413	2063	8	,	,	PUNCT
ftr-413	2063	9	787	787	NUM
ftr-413	2063	10	(	(	PUNCT
ftr-413	2063	11	8th	8th	ADJ
ftr-413	2063	12	cir	cir	NOUN
ftr-413	2063	13	.	.	PROPN
ftr-413	2063	14	1944	1944	NUM
ftr-413	2063	15	)	)	PUNCT
ftr-413	2063	16	(	(	PUNCT
ftr-413	2063	17	“	"	PUNCT
ftr-413	2063	18	as	as	ADP
ftr-413	2063	19	to	to	ADP
ftr-413	2063	20	the	the	DET
ftr-413	2063	21	contention	contention	NOUN
ftr-413	2063	22	that	that	SCONJ
ftr-413	2063	23	the	the	DET
ftr-413	2063	24	evidence	evidence	NOUN
ftr-413	2063	25	is	be	AUX
ftr-413	2063	26	unworthy	unworthy	ADJ
ftr-413	2063	27	of	of	ADP
ftr-413	2063	28	belief	belief	NOUN
ftr-413	2063	29	,	,	PUNCT
ftr-413	2063	30	it	it	PRON
ftr-413	2063	31	need	need	AUX
ftr-413	2063	32	only	only	ADV
ftr-413	2063	33	be	be	AUX
ftr-413	2063	34	said	say	VERB
ftr-413	2063	35	that	that	SCONJ
ftr-413	2063	36	it	it	PRON
ftr-413	2063	37	was	be	AUX
ftr-413	2063	38	the	the	DET
ftr-413	2063	39	function	function	NOUN
ftr-413	2063	40	of	of	ADP
ftr-413	2063	41	the	the	DET
ftr-413	2063	42	trial	trial	NOUN
ftr-413	2063	43	court	court	NOUN
ftr-413	2063	44	to	to	PART
ftr-413	2063	45	pass	pass	VERB
ftr-413	2063	46	upon	upon	SCONJ
ftr-413	2063	47	the	the	DET
ftr-413	2063	48	credibility	credibility	NOUN
ftr-413	2063	49	of	of	ADP
ftr-413	2063	50	the	the	DET
ftr-413	2063	51	witnesses	witness	NOUN
ftr-413	2063	52	and	and	CCONJ
ftr-413	2063	53	the	the	DET
ftr-413	2063	54	weight	weight	NOUN
ftr-413	2063	55	to	to	PART
ftr-413	2063	56	be	be	AUX
ftr-413	2063	57	given	give	VERB
ftr-413	2063	58	their	their	PRON
ftr-413	2063	59	testimony	testimony	NOUN
ftr-413	2063	60	.	.	PUNCT
ftr-413	2063	61	”	"	PUNCT
ftr-413	2064	1	)	)	PUNCT
ftr-413	2064	2	5	5	X
ftr-413	2064	3	.	.	PUNCT
ftr-413	2065	1	an	an	DET
ftr-413	2065	2	example	example	NOUN
ftr-413	2065	3	of	of	ADP
ftr-413	2065	4	post	post	ADJ
ftr-413	2065	5	-	-	ADJ
ftr-413	2065	6	divorce	divorce	ADJ
ftr-413	2065	7	cooperation	cooperation	NOUN
ftr-413	2065	8	between	between	ADP
ftr-413	2065	9	former	former	ADJ
ftr-413	2065	10	spouses	spouse	NOUN
ftr-413	2065	11	.	.	PUNCT
ftr-413	2066	1	threat	threat	NOUN
ftr-413	2066	2	to	to	ADP
ftr-413	2066	3	ex	ex	NOUN
ftr-413	2066	4	-	-	NOUN
ftr-413	2066	5	husband	husband	NOUN
ftr-413	2066	6	that	that	SCONJ
ftr-413	2066	7	she	she	PRON
ftr-413	2066	8	would	would	AUX
ftr-413	2066	9	write	write	VERB
ftr-413	2066	10	the	the	DET
ftr-413	2066	11	irs	irs	PROPN
ftr-413	2066	12	and	and	CCONJ
ftr-413	2066	13	get	get	VERB
ftr-413	2066	14	them	they	PRON
ftr-413	2066	15	to	to	PART
ftr-413	2066	16	audit	audit	VERB
ftr-413	2066	17	his	his	PRON
ftr-413	2066	18	returns	return	NOUN
ftr-413	2066	19	results	result	VERB
ftr-413	2066	20	in	in	ADP
ftr-413	2066	21	irs	irs	PROPN
ftr-413	2066	22	employee	employee	NOUN
ftr-413	2066	23	losing	lose	VERB
ftr-413	2066	24	her	her	PRON
ftr-413	2066	25	job	job	NOUN
ftr-413	2066	26	for	for	ADP
ftr-413	2066	27	committing	commit	VERB
ftr-413	2066	28	a	a	DET
ftr-413	2066	29	“	"	PUNCT
ftr-413	2066	30	deadly	deadly	ADJ
ftr-413	2066	31	sin	sin	NOUN
ftr-413	2066	32	.	.	PUNCT
ftr-413	2066	33	”	"	PUNCT
ftr-413	2067	1	james	james	PROPN
ftr-413	2067	2	v.	v.	PROPN
ftr-413	2067	3	tablerion	tablerion	PROPN
ftr-413	2067	4	,	,	PUNCT
ftr-413	2067	5	363	363	NUM
ftr-413	2067	6	f.3d	f.3d	NUM
ftr-413	2067	7	1352	1352	NUM
ftr-413	2067	8	,	,	PUNCT
ftr-413	2067	9	93	93	NUM
ftr-413	2067	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	2067	11	1814	1814	NUM
ftr-413	2067	12	(	(	PUNCT
ftr-413	2067	13	fed	fed	PROPN
ftr-413	2067	14	.	.	PUNCT
ftr-413	2067	15	cir	cir	PROPN
ftr-413	2067	16	.	.	PUNCT
ftr-413	2068	1	4/13/04	4/13/04	NUM
ftr-413	2068	2	)	)	PUNCT
ftr-413	2068	3	.	.	PUNCT
ftr-413	2069	1	the	the	DET
ftr-413	2069	2	federal	federal	ADJ
ftr-413	2069	3	circuit	circuit	PROPN
ftr-413	2069	4	(	(	PUNCT
ftr-413	2069	5	judge	judge	NOUN
ftr-413	2069	6	clevinger	clevinger	NOUN
ftr-413	2069	7	)	)	PUNCT
ftr-413	2069	8	reversed	reverse	VERB
ftr-413	2069	9	an	an	DET
ftr-413	2069	10	arbitrator	arbitrator	NOUN
ftr-413	2069	11	’s	’s	PART
ftr-413	2069	12	decision	decision	NOUN
ftr-413	2069	13	ordering	ordering	NOUN
ftr-413	2069	14	restatement	restatement	NOUN
ftr-413	2069	15	of	of	ADP
ftr-413	2069	16	a	a	DET
ftr-413	2069	17	revenue	revenue	NOUN
ftr-413	2069	18	agent	agent	NOUN
ftr-413	2069	19	in	in	ADP
ftr-413	2069	20	tempe	tempe	PROPN
ftr-413	2069	21	after	after	SCONJ
ftr-413	2069	22	she	she	PRON
ftr-413	2069	23	was	be	AUX
ftr-413	2069	24	dismissed	dismiss	VERB
ftr-413	2069	25	by	by	ADP
ftr-413	2069	26	the	the	DET
ftr-413	2069	27	commissioner	commissioner	NOUN
ftr-413	2069	28	pursuant	pursuant	ADJ
ftr-413	2069	29	to	to	ADP
ftr-413	2069	30	the	the	DET
ftr-413	2069	31	provisions	provision	NOUN
ftr-413	2069	32	of	of	ADP
ftr-413	2069	33	§	§	PROPN
ftr-413	2069	34	1203	1203	NUM
ftr-413	2069	35	of	of	ADP
ftr-413	2069	36	the	the	DET
ftr-413	2069	37	irs	irs	PROPN
ftr-413	2069	38	reform	reform	NOUN
ftr-413	2069	39	and	and	CCONJ
ftr-413	2069	40	restructuring	restructuring	NOUN
ftr-413	2069	41	act	act	NOUN
ftr-413	2069	42	of	of	ADP
ftr-413	2069	43	1998	1998	NUM
ftr-413	2069	44	for	for	ADP
ftr-413	2069	45	“	"	PUNCT
ftr-413	2069	46	threatening	threaten	VERB
ftr-413	2069	47	to	to	PART
ftr-413	2069	48	audit	audit	VERB
ftr-413	2069	49	a	a	DET
ftr-413	2069	50	taxpayer	taxpayer	NOUN
ftr-413	2069	51	for	for	ADP
ftr-413	2069	52	the	the	DET
ftr-413	2069	53	purpose	purpose	NOUN
ftr-413	2069	54	of	of	ADP
ftr-413	2069	55	extracting	extract	VERB
ftr-413	2069	56	personal	personal	ADJ
ftr-413	2069	57	gain	gain	NOUN
ftr-413	2069	58	or	or	CCONJ
ftr-413	2069	59	benefit	benefit	NOUN
ftr-413	2069	60	.	.	PUNCT
ftr-413	2069	61	”	"	PUNCT
ftr-413	2070	1	mrs	mrs	PROPN
ftr-413	2070	2	.	.	PROPN
ftr-413	2070	3	tablerion	tablerion	PROPN
ftr-413	2070	4	told	tell	VERB
ftr-413	2070	5	her	her	PRON
ftr-413	2070	6	exhusband	exhusband	NOUN
ftr-413	2070	7	that	that	SCONJ
ftr-413	2070	8	if	if	SCONJ
ftr-413	2070	9	he	he	PRON
ftr-413	2070	10	did	do	AUX
ftr-413	2070	11	not	not	PART
ftr-413	2070	12	sign	sign	VERB
ftr-413	2070	13	forms	form	NOUN
ftr-413	2070	14	8332	8332	NUM
ftr-413	2070	15	relinquishing	relinquish	VERB
ftr-413	2070	16	his	his	PRON
ftr-413	2070	17	claim	claim	NOUN
ftr-413	2070	18	for	for	ADP
ftr-413	2070	19	a	a	DET
ftr-413	2070	20	tax	tax	NOUN
ftr-413	2070	21	exemption	exemption	NOUN
ftr-413	2070	22	for	for	ADP
ftr-413	2070	23	one	one	NUM
ftr-413	2070	24	of	of	ADP
ftr-413	2070	25	their	their	PRON
ftr-413	2070	26	two	two	NUM
ftr-413	2070	27	children	child	NOUN
ftr-413	2070	28	(	(	PUNCT
ftr-413	2070	29	after	after	SCONJ
ftr-413	2070	30	she	she	PRON
ftr-413	2070	31	had	have	AUX
ftr-413	2070	32	signed	sign	VERB
ftr-413	2070	33	such	such	ADJ
ftr-413	2070	34	forms	form	NOUN
ftr-413	2070	35	with	with	ADP
ftr-413	2070	36	respect	respect	NOUN
ftr-413	2070	37	to	to	ADP
ftr-413	2070	38	their	their	PRON
ftr-413	2070	39	other	other	ADJ
ftr-413	2070	40	child	child	NOUN
ftr-413	2070	41	)	)	PUNCT
ftr-413	2070	42	,	,	PUNCT
ftr-413	2070	43	saying	say	VERB
ftr-413	2070	44	“	"	PUNCT
ftr-413	2070	45	if	if	SCONJ
ftr-413	2070	46	you	you	PRON
ftr-413	2070	47	do	do	VERB
ftr-413	2070	48	n’t	not	PART
ftr-413	2070	49	.	.	PUNCT
ftr-413	2070	50	.	.	PUNCT
ftr-413	2070	51	.	.	PUNCT
ftr-413	2071	1	i	i	PRON
ftr-413	2071	2	will	will	AUX
ftr-413	2071	3	write	write	VERB
ftr-413	2071	4	the	the	DET
ftr-413	2071	5	irs	irs	PROPN
ftr-413	2071	6	and	and	CCONJ
ftr-413	2071	7	,	,	PUNCT
ftr-413	2071	8	and	and	CCONJ
ftr-413	2071	9	,	,	PUNCT
ftr-413	2071	10	uh	uh	INTJ
ftr-413	2071	11	inform	inform	VERB
ftr-413	2071	12	them	they	PRON
ftr-413	2071	13	to	to	PART
ftr-413	2071	14	audit	audit	VERB
ftr-413	2071	15	your	your	PRON
ftr-413	2071	16	returns	return	NOUN
ftr-413	2071	17	.	.	PUNCT
ftr-413	2071	18	”	"	PUNCT
ftr-413	2072	1	her	her	PRON
ftr-413	2072	2	ex	ex	NOUN
ftr-413	2072	3	-	-	NOUN
ftr-413	2072	4	husband	husband	NOUN
ftr-413	2072	5	eventually	eventually	ADV
ftr-413	2072	6	(	(	PUNCT
ftr-413	2072	7	but	but	CCONJ
ftr-413	2072	8	not	not	PART
ftr-413	2072	9	immediately	immediately	ADV
ftr-413	2072	10	)	)	PUNCT
ftr-413	2072	11	reported	report	VERB
ftr-413	2072	12	the	the	DET
ftr-413	2072	13	statement	statement	NOUN
ftr-413	2072	14	to	to	ADP
ftr-413	2072	15	the	the	DET
ftr-413	2072	16	treasury	treasury	NOUN
ftr-413	2072	17	inspector	inspector	NOUN
ftr-413	2072	18	general	general	NOUN
ftr-413	2072	19	for	for	ADP
ftr-413	2072	20	tax	tax	NOUN
ftr-413	2072	21	administration	administration	NOUN
ftr-413	2072	22	(	(	PUNCT
ftr-413	2072	23	tigta	tigta	PROPN
ftr-413	2072	24	)	)	PUNCT
ftr-413	2072	25	.	.	PUNCT
ftr-413	2072	26	!	!	PUNCT
ftr-413	2073	1	the	the	DET
ftr-413	2073	2	court	court	NOUN
ftr-413	2073	3	determined	determine	VERB
ftr-413	2073	4	that	that	SCONJ
ftr-413	2073	5	under	under	ADP
ftr-413	2073	6	the	the	DET
ftr-413	2073	7	criteria	criterion	NOUN
ftr-413	2073	8	of	of	ADP
ftr-413	2073	9	metz	metz	PROPN
ftr-413	2073	10	v.	v.	ADP
ftr-413	2073	11	department	department	PROPN
ftr-413	2073	12	of	of	ADP
ftr-413	2073	13	treasury	treasury	PROPN
ftr-413	2073	14	,	,	PUNCT
ftr-413	2073	15	780	780	NUM
ftr-413	2073	16	f.2d	f.2d	SYM
ftr-413	2073	17	1001	1001	NUM
ftr-413	2073	18	(	(	PUNCT
ftr-413	2073	19	fed	fed	PROPN
ftr-413	2073	20	.	.	PUNCT
ftr-413	2073	21	cir	cir	PROPN
ftr-413	2073	22	.	.	PROPN
ftr-413	2073	23	1986	1986	NUM
ftr-413	2073	24	)	)	PUNCT
ftr-413	2073	25	,	,	PUNCT
ftr-413	2073	26	witness	witness	NOUN
ftr-413	2073	27	testimony	testimony	NOUN
ftr-413	2073	28	was	be	AUX
ftr-413	2073	29	to	to	PART
ftr-413	2073	30	be	be	AUX
ftr-413	2073	31	weighed	weigh	VERB
ftr-413	2073	32	for	for	ADP
ftr-413	2073	33	“	"	PUNCT
ftr-413	2073	34	(	(	PUNCT
ftr-413	2073	35	1	1	X
ftr-413	2073	36	)	)	PUNCT
ftr-413	2073	37	the	the	DET
ftr-413	2073	38	listener	listener	NOUN
ftr-413	2073	39	’s	’s	PART
ftr-413	2073	40	reactions	reaction	NOUN
ftr-413	2073	41	;	;	PUNCT
ftr-413	2073	42	(	(	PUNCT
ftr-413	2073	43	2	2	X
ftr-413	2073	44	)	)	PUNCT
ftr-413	2073	45	the	the	DET
ftr-413	2073	46	listener	listener	NOUN
ftr-413	2073	47	’s	’s	PART
ftr-413	2073	48	138	138	NUM
ftr-413	2073	49	florida	florida	PROPN
ftr-413	2073	50	tax	tax	NOUN
ftr-413	2073	51	review	review	NOUN
ftr-413	2074	1	[	[	X
ftr-413	2074	2	vol.7	vol.7	NOUN
ftr-413	2074	3	:	:	PUNCT
ftr-413	2074	4	si	si	ADJ
ftr-413	2074	5	apprehension	apprehension	NOUN
ftr-413	2074	6	of	of	ADP
ftr-413	2074	7	harm	harm	NOUN
ftr-413	2074	8	;	;	PUNCT
ftr-413	2074	9	(	(	PUNCT
ftr-413	2074	10	3	3	X
ftr-413	2074	11	)	)	PUNCT
ftr-413	2074	12	the	the	DET
ftr-413	2074	13	speaker	speaker	NOUN
ftr-413	2074	14	’s	’s	PART
ftr-413	2074	15	intent	intent	NOUN
ftr-413	2074	16	;	;	PUNCT
ftr-413	2074	17	(	(	PUNCT
ftr-413	2074	18	4	4	X
ftr-413	2074	19	)	)	PUNCT
ftr-413	2074	20	any	any	DET
ftr-413	2074	21	conditional	conditional	ADJ
ftr-413	2074	22	nature	nature	NOUN
ftr-413	2074	23	of	of	ADP
ftr-413	2074	24	the	the	DET
ftr-413	2074	25	statements	statement	NOUN
ftr-413	2074	26	;	;	PUNCT
ftr-413	2074	27	and	and	CCONJ
ftr-413	2074	28	(	(	PUNCT
ftr-413	2074	29	5	5	X
ftr-413	2074	30	)	)	PUNCT
ftr-413	2074	31	the	the	DET
ftr-413	2074	32	attendant	attendant	ADJ
ftr-413	2074	33	circumstances	circumstance	NOUN
ftr-413	2074	34	.	.	PUNCT
ftr-413	2074	35	”	"	PUNCT
ftr-413	2075	1	while	while	SCONJ
ftr-413	2075	2	the	the	DET
ftr-413	2075	3	arbitrator	arbitrator	NOUN
ftr-413	2075	4	found	find	VERB
ftr-413	2075	5	in	in	ADP
ftr-413	2075	6	favor	favor	NOUN
ftr-413	2075	7	of	of	ADP
ftr-413	2075	8	the	the	DET
ftr-413	2075	9	irs	irs	PROPN
ftr-413	2075	10	employee	employee	NOUN
ftr-413	2075	11	,	,	PUNCT
ftr-413	2075	12	the	the	DET
ftr-413	2075	13	court	court	NOUN
ftr-413	2075	14	found	find	VERB
ftr-413	2075	15	that	that	SCONJ
ftr-413	2075	16	§	§	PROPN
ftr-413	2075	17	1203	1203	NUM
ftr-413	2075	18	applied	apply	VERB
ftr-413	2075	19	to	to	ADP
ftr-413	2075	20	off	off	ADP
ftr-413	2075	21	-	-	PUNCT
ftr-413	2075	22	duty	duty	NOUN
ftr-413	2075	23	conduct	conduct	NOUN
ftr-413	2075	24	so	so	SCONJ
ftr-413	2075	25	a	a	DET
ftr-413	2075	26	threat	threat	NOUN
ftr-413	2075	27	to	to	PART
ftr-413	2075	28	audit	audit	NOUN
ftr-413	2075	29	made	make	VERB
ftr-413	2075	30	by	by	ADP
ftr-413	2075	31	an	an	DET
ftr-413	2075	32	irs	irs	PROPN
ftr-413	2075	33	employee	employee	NOUN
ftr-413	2075	34	violates	violate	VERB
ftr-413	2075	35	the	the	DET
ftr-413	2075	36	statute	statute	NOUN
ftr-413	2075	37	and	and	CCONJ
ftr-413	2075	38	is	be	AUX
ftr-413	2075	39	conclusively	conclusively	ADV
ftr-413	2075	40	presumed	presume	VERB
ftr-413	2075	41	to	to	PART
ftr-413	2075	42	be	be	AUX
ftr-413	2075	43	made	make	VERB
ftr-413	2075	44	“	"	PUNCT
ftr-413	2075	45	in	in	ADP
ftr-413	2075	46	the	the	DET
ftr-413	2075	47	performance	performance	NOUN
ftr-413	2075	48	of	of	ADP
ftr-413	2075	49	the	the	DET
ftr-413	2075	50	employee	employee	NOUN
ftr-413	2075	51	’s	’s	PART
ftr-413	2075	52	official	official	ADJ
ftr-413	2075	53	duties	duty	NOUN
ftr-413	2075	54	.	.	PUNCT
ftr-413	2075	55	”	"	PUNCT
ftr-413	2076	1	the	the	DET
ftr-413	2076	2	court	court	NOUN
ftr-413	2076	3	found	find	VERB
ftr-413	2076	4	that	that	SCONJ
ftr-413	2076	5	,	,	PUNCT
ftr-413	2076	6	under	under	ADP
ftr-413	2076	7	the	the	DET
ftr-413	2076	8	legislative	legislative	ADJ
ftr-413	2076	9	history	history	NOUN
ftr-413	2076	10	,	,	PUNCT
ftr-413	2076	11	if	if	SCONJ
ftr-413	2076	12	the	the	DET
ftr-413	2076	13	threat	threat	NOUN
ftr-413	2076	14	is	be	AUX
ftr-413	2076	15	made	make	VERB
ftr-413	2076	16	for	for	ADP
ftr-413	2076	17	personal	personal	ADJ
ftr-413	2076	18	gain	gain	NOUN
ftr-413	2076	19	,	,	PUNCT
ftr-413	2076	20	“	"	PUNCT
ftr-413	2076	21	threats	threat	NOUN
ftr-413	2076	22	to	to	PART
ftr-413	2076	23	audit	audit	NOUN
ftr-413	2076	24	made	make	VERB
ftr-413	2076	25	by	by	ADP
ftr-413	2076	26	irs	irs	PROPN
ftr-413	2076	27	employees	employee	NOUN
ftr-413	2076	28	must	must	AUX
ftr-413	2076	29	be	be	AUX
ftr-413	2076	30	discouraged	discourage	VERB
ftr-413	2076	31	by	by	ADP
ftr-413	2076	32	the	the	DET
ftr-413	2076	33	penalty	penalty	NOUN
ftr-413	2076	34	of	of	ADP
ftr-413	2076	35	removal	removal	NOUN
ftr-413	2076	36	.	.	PUNCT
ftr-413	2076	37	”	"	PUNCT
ftr-413	2077	1	6	6	NUM
ftr-413	2077	2	.	.	PUNCT
ftr-413	2078	1	the	the	DET
ftr-413	2078	2	roaster	roaster	NOUN
ftr-413	2078	3	got	get	AUX
ftr-413	2078	4	roasted	roast	VERB
ftr-413	2078	5	,	,	PUNCT
ftr-413	2078	6	but	but	CCONJ
ftr-413	2078	7	just	just	ADV
ftr-413	2078	8	once	once	ADV
ftr-413	2078	9	.	.	PUNCT
ftr-413	2079	1	siddiqui	siddiqui	PROPN
ftr-413	2079	2	v.	v.	PROPN
ftr-413	2079	3	united	united	PROPN
ftr-413	2079	4	states	states	PROPN
ftr-413	2079	5	,	,	PUNCT
ftr-413	2079	6	359	359	NUM
ftr-413	2079	7	f.3d	f.3d	NUM
ftr-413	2079	8	1200	1200	NUM
ftr-413	2079	9	,	,	PUNCT
ftr-413	2079	10	93	93	NUM
ftr-413	2079	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	2079	12	2004	2004	NUM
ftr-413	2079	13	-	-	SYM
ftr-413	2079	14	1305	1305	NUM
ftr-413	2079	15	,	,	PUNCT
ftr-413	2079	16	2004	2004	NUM
ftr-413	2079	17	-	-	SYM
ftr-413	2079	18	1	1	NUM
ftr-413	2079	19	u.s.t.c	u.s.t.c	PROPN
ftr-413	2079	20	.	.	PROPN
ftr-413	2080	1	¶	¶	PROPN
ftr-413	2080	2	50,193	50,193	NUM
ftr-413	2080	3	(	(	PUNCT
ftr-413	2080	4	9th	9th	ADJ
ftr-413	2080	5	cir	cir	NOUN
ftr-413	2080	6	.	.	PUNCT
ftr-413	2081	1	3/9/04	3/9/04	NUM
ftr-413	2081	2	)	)	PUNCT
ftr-413	2081	3	.	.	PUNCT
ftr-413	2082	1	an	an	DET
ftr-413	2082	2	irs	irs	PROPN
ftr-413	2082	3	special	special	ADJ
ftr-413	2082	4	agent	agent	NOUN
ftr-413	2082	5	made	make	VERB
ftr-413	2082	6	a	a	DET
ftr-413	2082	7	negligent	negligent	ADJ
ftr-413	2082	8	disclosure	disclosure	NOUN
ftr-413	2082	9	of	of	ADP
ftr-413	2082	10	a	a	DET
ftr-413	2082	11	criminal	criminal	ADJ
ftr-413	2082	12	investigation	investigation	NOUN
ftr-413	2082	13	of	of	ADP
ftr-413	2082	14	the	the	DET
ftr-413	2082	15	taxpayer	taxpayer	NOUN
ftr-413	2082	16	at	at	ADP
ftr-413	2082	17	a	a	DET
ftr-413	2082	18	retirement	retirement	NOUN
ftr-413	2082	19	dinner	dinner	NOUN
ftr-413	2082	20	that	that	PRON
ftr-413	2082	21	included	include	VERB
ftr-413	2082	22	numerous	numerous	ADJ
ftr-413	2082	23	guests	guest	NOUN
ftr-413	2082	24	,	,	PUNCT
ftr-413	2082	25	many	many	ADJ
ftr-413	2082	26	of	of	ADP
ftr-413	2082	27	whom	whom	PRON
ftr-413	2082	28	were	be	AUX
ftr-413	2082	29	not	not	PART
ftr-413	2082	30	irs	irs	PROPN
ftr-413	2082	31	cid	cid	NOUN
ftr-413	2082	32	personnel	personnel	NOUN
ftr-413	2082	33	.	.	PUNCT
ftr-413	2083	1	in	in	ADP
ftr-413	2083	2	the	the	DET
ftr-413	2083	3	absence	absence	NOUN
ftr-413	2083	4	of	of	ADP
ftr-413	2083	5	proof	proof	NOUN
ftr-413	2083	6	of	of	ADP
ftr-413	2083	7	any	any	DET
ftr-413	2083	8	actual	actual	ADJ
ftr-413	2083	9	damages	damage	NOUN
ftr-413	2083	10	,	,	PUNCT
ftr-413	2083	11	the	the	DET
ftr-413	2083	12	taxpayer	taxpayer	NOUN
ftr-413	2083	13	was	be	AUX
ftr-413	2083	14	awarded	award	VERB
ftr-413	2083	15	the	the	DET
ftr-413	2083	16	$	$	SYM
ftr-413	2083	17	1,000	1,000	NUM
ftr-413	2083	18	minimum	minimum	NOUN
ftr-413	2083	19	damages	damage	NOUN
ftr-413	2083	20	award	award	NOUN
ftr-413	2083	21	under	under	ADP
ftr-413	2083	22	§	§	PROPN
ftr-413	2083	23	7431	7431	NUM
ftr-413	2083	24	.	.	PUNCT
ftr-413	2084	1	the	the	DET
ftr-413	2084	2	court	court	NOUN
ftr-413	2084	3	of	of	ADP
ftr-413	2084	4	appeals	appeals	PROPN
ftr-413	2084	5	(	(	PUNCT
ftr-413	2084	6	judge	judge	PROPN
ftr-413	2084	7	alarcon	alarcon	PROPN
ftr-413	2084	8	)	)	PUNCT
ftr-413	2084	9	held	hold	VERB
ftr-413	2084	10	that	that	SCONJ
ftr-413	2084	11	the	the	DET
ftr-413	2084	12	$	$	SYM
ftr-413	2084	13	1,000	1,000	NUM
ftr-413	2084	14	minimum	minimum	NOUN
ftr-413	2084	15	is	be	AUX
ftr-413	2084	16	based	base	VERB
ftr-413	2084	17	on	on	ADP
ftr-413	2084	18	each	each	DET
ftr-413	2084	19	separate	separate	ADJ
ftr-413	2084	20	event	event	NOUN
ftr-413	2084	21	of	of	ADP
ftr-413	2084	22	unauthorized	unauthorized	ADJ
ftr-413	2084	23	disclosure	disclosure	NOUN
ftr-413	2084	24	,	,	PUNCT
ftr-413	2084	25	not	not	PART
ftr-413	2084	26	how	how	SCONJ
ftr-413	2084	27	many	many	ADJ
ftr-413	2084	28	people	people	NOUN
ftr-413	2084	29	heard	hear	VERB
ftr-413	2084	30	the	the	DET
ftr-413	2084	31	unauthorized	unauthorized	ADJ
ftr-413	2084	32	disclosure	disclosure	NOUN
ftr-413	2084	33	.	.	PUNCT
ftr-413	2085	1	furthermore	furthermore	ADV
ftr-413	2085	2	,	,	PUNCT
ftr-413	2085	3	punitive	punitive	ADJ
ftr-413	2085	4	damages	damage	NOUN
ftr-413	2085	5	were	be	AUX
ftr-413	2085	6	denied	deny	VERB
ftr-413	2085	7	because	because	SCONJ
ftr-413	2085	8	the	the	DET
ftr-413	2085	9	statutory	statutory	ADJ
ftr-413	2085	10	language	language	NOUN
ftr-413	2085	11	precludes	preclude	VERB
ftr-413	2085	12	an	an	DET
ftr-413	2085	13	award	award	NOUN
ftr-413	2085	14	of	of	ADP
ftr-413	2085	15	punitive	punitive	ADJ
ftr-413	2085	16	damages	damage	NOUN
ftr-413	2085	17	in	in	ADP
ftr-413	2085	18	absence	absence	NOUN
ftr-413	2085	19	of	of	ADP
ftr-413	2085	20	actual	actual	ADJ
ftr-413	2085	21	damages	damage	NOUN
ftr-413	2085	22	.	.	PUNCT
ftr-413	2086	1	7	7	X
ftr-413	2086	2	.	.	PUNCT
ftr-413	2086	3	to	to	ADP
ftr-413	2086	4	the	the	DET
ftr-413	2086	5	irs	irs	PROPN
ftr-413	2086	6	,	,	PUNCT
ftr-413	2086	7	he	he	PRON
ftr-413	2086	8	was	be	AUX
ftr-413	2086	9	never	never	ADV
ftr-413	2086	10	a	a	DET
ftr-413	2086	11	window	window	NOUN
ftr-413	2086	12	.	.	PUNCT
ftr-413	2087	1	payne	payne	PROPN
ftr-413	2087	2	v.	v.	PROPN
ftr-413	2087	3	united	united	PROPN
ftr-413	2087	4	states	states	PROPN
ftr-413	2087	5	,	,	PUNCT
ftr-413	2087	6	2004	2004	NUM
ftr-413	2087	7	-	-	SYM
ftr-413	2087	8	2	2	NUM
ftr-413	2087	9	u.s.t.c	u.s.t.c	PROPN
ftr-413	2087	10	.	.	PROPN
ftr-413	2087	11	¶	¶	PROPN
ftr-413	2087	12	50	50	NUM
ftr-413	2087	13	,	,	PUNCT
ftr-413	2087	14	(	(	PUNCT
ftr-413	2087	15	5th	5th	ADJ
ftr-413	2087	16	cir	cir	NOUN
ftr-413	2087	17	.	.	PUNCT
ftr-413	2088	1	9/8/04	9/8/04	NUM
ftr-413	2088	2	)	)	PUNCT
ftr-413	2088	3	(	(	PUNCT
ftr-413	2088	4	unpublished	unpublishe	VERB
ftr-413	2088	5	per	per	ADP
ftr-413	2088	6	curiam	curiam	NOUN
ftr-413	2088	7	opinion	opinion	NOUN
ftr-413	2088	8	)	)	PUNCT
ftr-413	2088	9	,	,	PUNCT
ftr-413	2088	10	aff’g	aff’g	PROPN
ftr-413	2088	11	290	290	NUM
ftr-413	2088	12	f.	f.	PROPN
ftr-413	2088	13	supp	supp	PROPN
ftr-413	2088	14	.	.	PUNCT
ftr-413	2089	1	2d	2d	PROPN
ftr-413	2089	2	742	742	NUM
ftr-413	2089	3	(	(	PUNCT
ftr-413	2089	4	s.d	s.d	PROPN
ftr-413	2089	5	.	.	PUNCT
ftr-413	2090	1	tex	tex	PROPN
ftr-413	2090	2	.	.	PROPN
ftr-413	2090	3	2003	2003	NUM
ftr-413	2090	4	)	)	PUNCT
ftr-413	2090	5	.	.	PUNCT
ftr-413	2090	6	affirms	affirm	VERB
ftr-413	2090	7	district	district	NOUN
ftr-413	2090	8	court	court	NOUN
ftr-413	2090	9	denial	denial	NOUN
ftr-413	2090	10	of	of	ADP
ftr-413	2090	11	damages	damage	NOUN
ftr-413	2090	12	for	for	ADP
ftr-413	2090	13	alleged	allege	VERB
ftr-413	2090	14	unlawful	unlawful	ADJ
ftr-413	2090	15	disclosure	disclosure	NOUN
ftr-413	2090	16	of	of	ADP
ftr-413	2090	17	confidential	confidential	ADJ
ftr-413	2090	18	tax	tax	NOUN
ftr-413	2090	19	return	return	NOUN
ftr-413	2090	20	information	information	NOUN
ftr-413	2090	21	during	during	ADP
ftr-413	2090	22	an	an	DET
ftr-413	2090	23	irs	irs	PROPN
ftr-413	2090	24	criminal	criminal	ADJ
ftr-413	2090	25	investigation	investigation	NOUN
ftr-413	2090	26	because	because	SCONJ
ftr-413	2090	27	the	the	DET
ftr-413	2090	28	disclosures	disclosure	NOUN
ftr-413	2090	29	resulted	result	VERB
ftr-413	2090	30	from	from	ADP
ftr-413	2090	31	the	the	DET
ftr-413	2090	32	irs	irs	PROPN
ftr-413	2090	33	agent	agent	NOUN
ftr-413	2090	34	’s	’s	PART
ftr-413	2090	35	good	good	ADJ
ftr-413	2090	36	faith	faith	NOUN
ftr-413	2090	37	,	,	PUNCT
ftr-413	2090	38	but	but	CCONJ
ftr-413	2090	39	erroneous	erroneous	ADJ
ftr-413	2090	40	,	,	PUNCT
ftr-413	2090	41	interpretation	interpretation	NOUN
ftr-413	2090	42	of	of	ADP
ftr-413	2090	43	the	the	DET
ftr-413	2090	44	internal	internal	ADJ
ftr-413	2090	45	revenue	revenue	NOUN
ftr-413	2090	46	code	code	NOUN
ftr-413	2090	47	.	.	PUNCT
ftr-413	2091	1	8	8	NUM
ftr-413	2091	2	.	.	NUM
ftr-413	2091	3	proposed	propose	VERB
ftr-413	2091	4	regulations	regulation	NOUN
ftr-413	2091	5	reject	reject	VERB
ftr-413	2091	6	the	the	DET
ftr-413	2091	7	mailbox	mailbox	NOUN
ftr-413	2091	8	rule	rule	NOUN
ftr-413	2091	9	and	and	CCONJ
ftr-413	2091	10	hold	hold	VERB
ftr-413	2091	11	that	that	DET
ftr-413	2091	12	–	–	PUNCT
ftr-413	2091	13	absent	absent	ADJ
ftr-413	2091	14	actual	actual	ADJ
ftr-413	2091	15	delivery	delivery	NOUN
ftr-413	2091	16	–	–	PUNCT
ftr-413	2091	17	only	only	ADV
ftr-413	2091	18	registered	register	VERB
ftr-413	2091	19	or	or	CCONJ
ftr-413	2091	20	certified	certify	VERB
ftr-413	2091	21	mail	mail	NOUN
ftr-413	2091	22	will	will	AUX
ftr-413	2091	23	suffice	suffice	VERB
ftr-413	2091	24	as	as	ADP
ftr-413	2091	25	proof	proof	NOUN
ftr-413	2091	26	.	.	PUNCT
ftr-413	2092	1	reg-138176	reg-138176	NOUN
ftr-413	2092	2	-	-	PUNCT
ftr-413	2092	3	02	02	NUM
ftr-413	2092	4	,	,	PUNCT
ftr-413	2092	5	timely	timely	ADJ
ftr-413	2092	6	mailing	mailing	NOUN
ftr-413	2092	7	treated	treat	VERB
ftr-413	2092	8	as	as	ADP
ftr-413	2092	9	timely	timely	ADJ
ftr-413	2092	10	filing	filing	NOUN
ftr-413	2092	11	,	,	PUNCT
ftr-413	2092	12	69	69	NUM
ftr-413	2092	13	f.r	f.r	NOUN
ftr-413	2092	14	.	.	NOUN
ftr-413	2092	15	56377	56377	NUM
ftr-413	2092	16	(	(	PUNCT
ftr-413	2092	17	9/21/04	9/21/04	NUM
ftr-413	2092	18	)	)	PUNCT
ftr-413	2092	19	.	.	PUNCT
ftr-413	2093	1	proposed	propose	VERB
ftr-413	2093	2	regulations	regulation	NOUN
ftr-413	2093	3	under	under	ADP
ftr-413	2093	4	§	§	PROPN
ftr-413	2093	5	7502	7502	NUM
ftr-413	2093	6	would	would	AUX
ftr-413	2093	7	provide	provide	VERB
ftr-413	2093	8	that	that	SCONJ
ftr-413	2093	9	a	a	DET
ftr-413	2093	10	registered	register	VERB
ftr-413	2093	11	or	or	CCONJ
ftr-413	2093	12	certified	certify	VERB
ftr-413	2093	13	mail	mail	NOUN
ftr-413	2093	14	receipt	receipt	NOUN
ftr-413	2093	15	is	be	AUX
ftr-413	2093	16	the	the	DET
ftr-413	2093	17	only	only	ADJ
ftr-413	2093	18	prima	prima	NOUN
ftr-413	2093	19	facie	facie	NOUN
ftr-413	2093	20	evidence	evidence	NOUN
ftr-413	2093	21	of	of	ADP
ftr-413	2093	22	delivery	delivery	NOUN
ftr-413	2093	23	of	of	ADP
ftr-413	2093	24	documents	document	NOUN
ftr-413	2093	25	that	that	PRON
ftr-413	2093	26	have	have	VERB
ftr-413	2093	27	a	a	DET
ftr-413	2093	28	filing	filing	NOUN
ftr-413	2093	29	deadline	deadline	NOUN
ftr-413	2093	30	prescribed	prescribe	VERB
ftr-413	2093	31	by	by	ADP
ftr-413	2093	32	the	the	DET
ftr-413	2093	33	internal	internal	ADJ
ftr-413	2093	34	revenue	revenue	NOUN
ftr-413	2093	35	laws	law	NOUN
ftr-413	2093	36	–	–	PUNCT
ftr-413	2093	37	other	other	ADJ
ftr-413	2093	38	than	than	ADP
ftr-413	2093	39	direct	direct	ADJ
ftr-413	2093	40	proof	proof	NOUN
ftr-413	2093	41	of	of	ADP
ftr-413	2093	42	actual	actual	ADJ
ftr-413	2093	43	delivery	delivery	NOUN
ftr-413	2093	44	.	.	PUNCT
ftr-413	2094	1	9	9	X
ftr-413	2094	2	.	.	X
ftr-413	2094	3	section	section	NOUN
ftr-413	2094	4	842	842	NUM
ftr-413	2094	5	of	of	ADP
ftr-413	2094	6	the	the	DET
ftr-413	2094	7	american	american	ADJ
ftr-413	2094	8	jobs	jobs	PROPN
ftr-413	2094	9	creation	creation	PROPN
ftr-413	2094	10	act	act	NOUN
ftr-413	2094	11	of	of	ADP
ftr-413	2094	12	2004	2004	NUM
ftr-413	2094	13	adds	add	VERB
ftr-413	2094	14	new	new	ADJ
ftr-413	2094	15	§	§	PROPN
ftr-413	2094	16	6603	6603	NUM
ftr-413	2094	17	to	to	PART
ftr-413	2094	18	codify	codify	VERB
ftr-413	2094	19	the	the	DET
ftr-413	2094	20	existing	exist	VERB
ftr-413	2094	21	treatment	treatment	NOUN
ftr-413	2094	22	of	of	ADP
ftr-413	2094	23	deposits	deposit	NOUN
ftr-413	2094	24	made	make	VERB
ftr-413	2094	25	to	to	PART
ftr-413	2094	26	suspend	suspend	VERB
ftr-413	2094	27	the	the	DET
ftr-413	2094	28	running	running	NOUN
ftr-413	2094	29	of	of	ADP
ftr-413	2094	30	interest	interest	NOUN
ftr-413	2094	31	on	on	ADP
ftr-413	2094	32	potential	potential	ADJ
ftr-413	2094	33	underpayments	underpayment	NOUN
ftr-413	2094	34	.	.	PUNCT
ftr-413	2095	1	these	these	DET
ftr-413	2095	2	deposits	deposit	NOUN
ftr-413	2095	3	had	have	AUX
ftr-413	2095	4	been	be	AUX
ftr-413	2095	5	governed	govern	VERB
ftr-413	2095	6	by	by	ADP
ftr-413	2095	7	rev	rev	PROPN
ftr-413	2095	8	.	.	PROPN
ftr-413	2095	9	proc	proc	PROPN
ftr-413	2095	10	.	.	PUNCT
ftr-413	2096	1	84	84	NUM
ftr-413	2096	2	-	-	SYM
ftr-413	2096	3	58	58	NUM
ftr-413	2096	4	,	,	PUNCT
ftr-413	2096	5	1984	1984	NUM
ftr-413	2096	6	-	-	SYM
ftr-413	2096	7	2	2	NUM
ftr-413	2096	8	c.b	c.b	PROPN
ftr-413	2096	9	.	.	PROPN
ftr-413	2096	10	501	501	NUM
ftr-413	2096	11	.	.	PUNCT
ftr-413	2096	12	10	10	NUM
ftr-413	2096	13	.	.	PUNCT
ftr-413	2096	14	section	section	NOUN
ftr-413	2096	15	881	881	NUM
ftr-413	2096	16	of	of	ADP
ftr-413	2096	17	the	the	DET
ftr-413	2096	18	american	american	ADJ
ftr-413	2096	19	jobs	jobs	PROPN
ftr-413	2096	20	creation	creation	PROPN
ftr-413	2096	21	act	act	NOUN
ftr-413	2096	22	of	of	ADP
ftr-413	2096	23	2004	2004	NUM
ftr-413	2096	24	adds	add	VERB
ftr-413	2096	25	new	new	ADJ
ftr-413	2096	26	§	§	PROPN
ftr-413	2096	27	§	§	PROPN
ftr-413	2096	28	6306	6306	NUM
ftr-413	2096	29	and	and	CCONJ
ftr-413	2096	30	7433a	7433a	NUM
ftr-413	2096	31	to	to	PART
ftr-413	2096	32	permit	permit	VERB
ftr-413	2096	33	“	"	PUNCT
ftr-413	2096	34	qualified	qualified	ADJ
ftr-413	2096	35	tax	tax	NOUN
ftr-413	2096	36	collection	collection	NOUN
ftr-413	2096	37	contracts	contract	NOUN
ftr-413	2096	38	”	"	PUNCT
ftr-413	2096	39	to	to	PART
ftr-413	2096	40	be	be	AUX
ftr-413	2096	41	2005	2005	NUM
ftr-413	2096	42	]	]	PUNCT
ftr-413	2096	43	recent	recent	ADJ
ftr-413	2096	44	developments	development	NOUN
ftr-413	2096	45	in	in	ADP
ftr-413	2096	46	federal	federal	ADJ
ftr-413	2096	47	income	income	NOUN
ftr-413	2096	48	taxation	taxation	NOUN
ftr-413	2096	49	139	139	NUM
ftr-413	2096	50	entered	enter	VERB
ftr-413	2096	51	into	into	ADP
ftr-413	2096	52	with	with	ADP
ftr-413	2096	53	persons	person	NOUN
ftr-413	2096	54	who	who	PRON
ftr-413	2096	55	are	be	AUX
ftr-413	2096	56	not	not	PART
ftr-413	2096	57	irs	irs	PROPN
ftr-413	2096	58	employees	employee	NOUN
ftr-413	2096	59	,	,	PUNCT
ftr-413	2096	60	and	and	CCONJ
ftr-413	2096	61	to	to	PART
ftr-413	2096	62	provide	provide	VERB
ftr-413	2096	63	damages	damage	NOUN
ftr-413	2096	64	for	for	ADP
ftr-413	2096	65	certain	certain	ADJ
ftr-413	2096	66	unauthorized	unauthorized	ADJ
ftr-413	2096	67	collection	collection	NOUN
ftr-413	2096	68	actions	action	NOUN
ftr-413	2096	69	by	by	ADP
ftr-413	2096	70	such	such	ADJ
ftr-413	2096	71	persons	person	NOUN
ftr-413	2096	72	.	.	PUNCT
ftr-413	2097	1	11	11	X
ftr-413	2097	2	.	.	X
ftr-413	2098	1	you	you	PRON
ftr-413	2098	2	have	have	VERB
ftr-413	2098	3	a	a	DET
ftr-413	2098	4	choice	choice	NOUN
ftr-413	2098	5	of	of	ADP
ftr-413	2098	6	forum	forum	NOUN
ftr-413	2098	7	for	for	ADP
ftr-413	2098	8	review	review	NOUN
ftr-413	2098	9	of	of	ADP
ftr-413	2098	10	the	the	DET
ftr-413	2098	11	commissioner	commissioner	NOUN
ftr-413	2098	12	’s	’s	PART
ftr-413	2098	13	refusal	refusal	NOUN
ftr-413	2098	14	to	to	PART
ftr-413	2098	15	abate	abate	VERB
ftr-413	2098	16	interest	interest	NOUN
ftr-413	2098	17	.	.	PUNCT
ftr-413	2099	1	beall	beall	PROPN
ftr-413	2099	2	v.	v.	PROPN
ftr-413	2099	3	united	united	PROPN
ftr-413	2099	4	states	states	PROPN
ftr-413	2099	5	,	,	PUNCT
ftr-413	2099	6	336	336	NUM
ftr-413	2099	7	f.	f.	NOUN
ftr-413	2099	8	3d	3d	PROPN
ftr-413	2099	9	419	419	NUM
ftr-413	2099	10	,	,	PUNCT
ftr-413	2099	11	92	92	NUM
ftr-413	2099	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	2099	13	2003	2003	NUM
ftr-413	2099	14	-	-	SYM
ftr-413	2099	15	5001	5001	NUM
ftr-413	2099	16	,	,	PUNCT
ftr-413	2099	17	2003	2003	NUM
ftr-413	2099	18	-	-	SYM
ftr-413	2099	19	2	2	NUM
ftr-413	2099	20	u.s.t.c	u.s.t.c	PROPN
ftr-413	2099	21	.	.	PROPN
ftr-413	2099	22	¶	¶	PROPN
ftr-413	2099	23	50,551	50,551	NUM
ftr-413	2099	24	(	(	PUNCT
ftr-413	2099	25	5th	5th	ADJ
ftr-413	2099	26	cir	cir	NOUN
ftr-413	2099	27	.	.	PUNCT
ftr-413	2100	1	6/27/03	6/27/03	NUM
ftr-413	2100	2	)	)	PUNCT
ftr-413	2100	3	.	.	PUNCT
ftr-413	2101	1	the	the	DET
ftr-413	2101	2	fifth	fifth	ADJ
ftr-413	2101	3	circuit	circuit	NOUN
ftr-413	2101	4	(	(	PUNCT
ftr-413	2101	5	judge	judge	NOUN
ftr-413	2101	6	garwood	garwood	PROPN
ftr-413	2101	7	)	)	PUNCT
ftr-413	2101	8	held	hold	VERB
ftr-413	2101	9	that	that	SCONJ
ftr-413	2101	10	a	a	DET
ftr-413	2101	11	district	district	NOUN
ftr-413	2101	12	court	court	NOUN
ftr-413	2101	13	has	have	VERB
ftr-413	2101	14	jurisdiction	jurisdiction	NOUN
ftr-413	2101	15	in	in	ADP
ftr-413	2101	16	a	a	DET
ftr-413	2101	17	refund	refund	NOUN
ftr-413	2101	18	suit	suit	NOUN
ftr-413	2101	19	to	to	PART
ftr-413	2101	20	review	review	VERB
ftr-413	2101	21	for	for	ADP
ftr-413	2101	22	abuse	abuse	NOUN
ftr-413	2101	23	of	of	ADP
ftr-413	2101	24	discretion	discretion	NOUN
ftr-413	2101	25	the	the	DET
ftr-413	2101	26	commissioner	commissioner	NOUN
ftr-413	2101	27	’s	’s	PART
ftr-413	2101	28	refusal	refusal	NOUN
ftr-413	2101	29	to	to	PART
ftr-413	2101	30	abate	abate	VERB
ftr-413	2101	31	interest	interest	NOUN
ftr-413	2101	32	.	.	PUNCT
ftr-413	2102	1	judge	judge	PROPN
ftr-413	2102	2	garwood	garwood	PROPN
ftr-413	2102	3	reasoned	reason	VERB
ftr-413	2102	4	that	that	SCONJ
ftr-413	2102	5	the	the	DET
ftr-413	2102	6	grant	grant	NOUN
ftr-413	2102	7	of	of	ADP
ftr-413	2102	8	jurisdiction	jurisdiction	NOUN
ftr-413	2102	9	to	to	ADP
ftr-413	2102	10	the	the	DET
ftr-413	2102	11	tax	tax	NOUN
ftr-413	2102	12	court	court	NOUN
ftr-413	2102	13	in	in	ADP
ftr-413	2102	14	§	§	PROPN
ftr-413	2102	15	6404(h	6404(h	PROPN
ftr-413	2102	16	)	)	PUNCT
ftr-413	2102	17	was	be	AUX
ftr-413	2102	18	not	not	PART
ftr-413	2102	19	exclusive	exclusive	ADJ
ftr-413	2102	20	.	.	PUNCT
ftr-413	2103	1	a.	a.	NOUN
ftr-413	2104	1	but	but	CCONJ
ftr-413	2104	2	not	not	PART
ftr-413	2104	3	in	in	ADP
ftr-413	2104	4	the	the	DET
ftr-413	2104	5	court	court	NOUN
ftr-413	2104	6	of	of	ADP
ftr-413	2104	7	federal	federal	ADJ
ftr-413	2104	8	claims	claim	NOUN
ftr-413	2104	9	,	,	PUNCT
ftr-413	2104	10	which	which	PRON
ftr-413	2104	11	holds	hold	VERB
ftr-413	2104	12	that	that	SCONJ
ftr-413	2104	13	beall	beall	NOUN
ftr-413	2104	14	is	be	AUX
ftr-413	2104	15	not	not	PART
ftr-413	2104	16	the	the	DET
ftr-413	2104	17	“	"	PUNCT
ftr-413	2104	18	be	be	AUX
ftr-413	2104	19	all	all	PRON
ftr-413	2104	20	and	and	CCONJ
ftr-413	2104	21	end	end	VERB
ftr-413	2104	22	all	all	PRON
ftr-413	2104	23	”	"	PUNCT
ftr-413	2104	24	on	on	ADP
ftr-413	2104	25	this	this	DET
ftr-413	2104	26	issue	issue	NOUN
ftr-413	2104	27	.	.	PUNCT
ftr-413	2105	1	hinck	hinck	PROPN
ftr-413	2105	2	v.	v.	ADP
ftr-413	2105	3	united	united	PROPN
ftr-413	2105	4	states	states	PROPN
ftr-413	2105	5	,	,	PUNCT
ftr-413	2105	6	64	64	NUM
ftr-413	2105	7	fed	fed	PROPN
ftr-413	2105	8	cl	cl	NOUN
ftr-413	2105	9	.	.	PUNCT
ftr-413	2106	1	71	71	NUM
ftr-413	2106	2	,	,	PUNCT
ftr-413	2106	3	95	95	NUM
ftr-413	2106	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	2106	5	2005	2005	NUM
ftr-413	2106	6	-	-	SYM
ftr-413	2106	7	873	873	NUM
ftr-413	2106	8	,	,	PUNCT
ftr-413	2106	9	2004	2004	NUM
ftr-413	2106	10	-	-	SYM
ftr-413	2106	11	1	1	NUM
ftr-413	2106	12	u.s.t.c	u.s.t.c	PROPN
ftr-413	2106	13	.	.	PROPN
ftr-413	2107	1	¶	¶	PROPN
ftr-413	2107	2	50,270	50,270	NUM
ftr-413	2107	3	(	(	PUNCT
ftr-413	2107	4	fed	fed	PROPN
ftr-413	2107	5	.	.	PUNCT
ftr-413	2107	6	cl	cl	NOUN
ftr-413	2107	7	.	.	PUNCT
ftr-413	2108	1	2/3/05	2/3/05	NUM
ftr-413	2108	2	)	)	PUNCT
ftr-413	2108	3	.	.	PUNCT
ftr-413	2109	1	judge	judge	PROPN
ftr-413	2109	2	allegra	allegra	PROPN
ftr-413	2109	3	held	hold	VERB
ftr-413	2109	4	that	that	SCONJ
ftr-413	2109	5	the	the	DET
ftr-413	2109	6	1996	1996	NUM
ftr-413	2109	7	amendments	amendment	NOUN
ftr-413	2109	8	to	to	ADP
ftr-413	2109	9	§	§	PROPN
ftr-413	2109	10	6404	6404	NUM
ftr-413	2109	11	gave	give	VERB
ftr-413	2109	12	the	the	DET
ftr-413	2109	13	tax	tax	NOUN
ftr-413	2109	14	court	court	NOUN
ftr-413	2109	15	jurisdiction	jurisdiction	NOUN
ftr-413	2109	16	to	to	PART
ftr-413	2109	17	review	review	VERB
ftr-413	2109	18	the	the	DET
ftr-413	2109	19	failure	failure	NOUN
ftr-413	2109	20	to	to	PART
ftr-413	2109	21	abate	abate	VERB
ftr-413	2109	22	interest	interest	NOUN
ftr-413	2109	23	under	under	ADP
ftr-413	2109	24	the	the	DET
ftr-413	2109	25	“	"	PUNCT
ftr-413	2109	26	abuse	abuse	NOUN
ftr-413	2109	27	of	of	ADP
ftr-413	2109	28	discretion	discretion	NOUN
ftr-413	2109	29	”	"	PUNCT
ftr-413	2109	30	standard	standard	NOUN
ftr-413	2109	31	.	.	PUNCT
ftr-413	2109	32	”	"	PUNCT
ftr-413	2110	1	before	before	ADP
ftr-413	2110	2	1996	1996	NUM
ftr-413	2110	3	the	the	DET
ftr-413	2110	4	federal	federal	ADJ
ftr-413	2110	5	courts	court	NOUN
ftr-413	2110	6	did	do	AUX
ftr-413	2110	7	not	not	PART
ftr-413	2110	8	have	have	VERB
ftr-413	2110	9	jurisdiction	jurisdiction	NOUN
ftr-413	2110	10	to	to	PART
ftr-413	2110	11	review	review	VERB
ftr-413	2110	12	abatement	abatement	NOUN
ftr-413	2110	13	decisions	decision	NOUN
ftr-413	2110	14	,	,	PUNCT
ftr-413	2110	15	and	and	CCONJ
ftr-413	2110	16	the	the	DET
ftr-413	2110	17	1996	1996	NUM
ftr-413	2110	18	amendments	amendment	NOUN
ftr-413	2110	19	to	to	ADP
ftr-413	2110	20	§	§	PROPN
ftr-413	2110	21	6404	6404	NUM
ftr-413	2110	22	did	do	AUX
ftr-413	2110	23	not	not	PART
ftr-413	2110	24	do	do	VERB
ftr-413	2110	25	so	so	ADV
ftr-413	2110	26	.	.	PUNCT
ftr-413	2111	1	the	the	DET
ftr-413	2111	2	court	court	NOUN
ftr-413	2111	3	of	of	ADP
ftr-413	2111	4	federal	federal	ADJ
ftr-413	2111	5	claims	claim	NOUN
ftr-413	2111	6	disagrees	disagree	VERB
ftr-413	2111	7	with	with	ADV
ftr-413	2111	8	,	,	PUNCT
ftr-413	2111	9	and	and	CCONJ
ftr-413	2111	10	refuses	refuse	VERB
ftr-413	2111	11	to	to	PART
ftr-413	2111	12	follow	follow	VERB
ftr-413	2111	13	,	,	PUNCT
ftr-413	2111	14	the	the	DET
ftr-413	2111	15	beall	beall	NOUN
ftr-413	2111	16	case	case	NOUN
ftr-413	2111	17	.	.	PUNCT
ftr-413	2112	1	xi	xi	X
ftr-413	2112	2	.	.	PUNCT
ftr-413	2112	3	withholding	withholding	NOUN
ftr-413	2112	4	and	and	CCONJ
ftr-413	2112	5	excise	excise	NOUN
ftr-413	2112	6	taxes	taxis	NOUN
ftr-413	2112	7	a.	a.	NOUN
ftr-413	2112	8	employment	employment	NOUN
ftr-413	2112	9	taxes	taxis	NOUN
ftr-413	2112	10	1	1	NUM
ftr-413	2112	11	.	.	PUNCT
ftr-413	2112	12	section	section	NOUN
ftr-413	2112	13	251	251	NUM
ftr-413	2112	14	of	of	ADP
ftr-413	2112	15	the	the	DET
ftr-413	2112	16	american	american	ADJ
ftr-413	2112	17	jobs	jobs	PROPN
ftr-413	2112	18	creation	creation	PROPN
ftr-413	2112	19	act	act	NOUN
ftr-413	2112	20	of	of	ADP
ftr-413	2112	21	2004	2004	NUM
ftr-413	2112	22	amends	amend	VERB
ftr-413	2112	23	various	various	ADJ
ftr-413	2112	24	code	code	NOUN
ftr-413	2112	25	sections	section	NOUN
ftr-413	2112	26	to	to	PART
ftr-413	2112	27	provide	provide	VERB
ftr-413	2112	28	that	that	DET
ftr-413	2112	29	employment	employment	NOUN
ftr-413	2112	30	taxes	taxis	NOUN
ftr-413	2112	31	(	(	PUNCT
ftr-413	2112	32	including	include	VERB
ftr-413	2112	33	withholding	withholding	NOUN
ftr-413	2112	34	)	)	PUNCT
ftr-413	2112	35	are	be	AUX
ftr-413	2112	36	not	not	PART
ftr-413	2112	37	required	require	VERB
ftr-413	2112	38	with	with	ADP
ftr-413	2112	39	respect	respect	NOUN
ftr-413	2112	40	to	to	ADP
ftr-413	2112	41	the	the	DET
ftr-413	2112	42	spread	spread	NOUN
ftr-413	2112	43	on	on	ADP
ftr-413	2112	44	the	the	DET
ftr-413	2112	45	exercise	exercise	NOUN
ftr-413	2112	46	of	of	ADP
ftr-413	2112	47	incentive	incentive	NOUN
ftr-413	2112	48	stock	stock	NOUN
ftr-413	2112	49	options	option	NOUN
ftr-413	2112	50	and	and	CCONJ
ftr-413	2112	51	employee	employee	NOUN
ftr-413	2112	52	stock	stock	NOUN
ftr-413	2112	53	purchase	purchase	NOUN
ftr-413	2112	54	plan	plan	NOUN
ftr-413	2112	55	stock	stock	NOUN
ftr-413	2112	56	options	option	NOUN
ftr-413	2112	57	.	.	PUNCT
ftr-413	2113	1	this	this	DET
ftr-413	2113	2	spread	spread	NOUN
ftr-413	2113	3	is	be	AUX
ftr-413	2113	4	includable	includable	ADJ
ftr-413	2113	5	for	for	ADP
ftr-413	2113	6	amt	amt	PROPN
ftr-413	2113	7	purposes	purpose	NOUN
ftr-413	2113	8	,	,	PUNCT
ftr-413	2113	9	but	but	CCONJ
ftr-413	2113	10	not	not	PART
ftr-413	2113	11	for	for	ADP
ftr-413	2113	12	regular	regular	ADJ
ftr-413	2113	13	income	income	NOUN
ftr-413	2113	14	tax	tax	NOUN
ftr-413	2113	15	purposes	purpose	NOUN
ftr-413	2113	16	.	.	PUNCT
ftr-413	2113	17	!	!	PUNCT
ftr-413	2114	1	there	there	PRON
ftr-413	2114	2	has	have	AUX
ftr-413	2114	3	been	be	AUX
ftr-413	2114	4	for	for	ADP
ftr-413	2114	5	the	the	DET
ftr-413	2114	6	past	past	ADJ
ftr-413	2114	7	several	several	ADJ
ftr-413	2114	8	years	year	NOUN
ftr-413	2114	9	a	a	DET
ftr-413	2114	10	freeze	freeze	NOUN
ftr-413	2114	11	in	in	ADP
ftr-413	2114	12	effect	effect	NOUN
ftr-413	2114	13	on	on	ADP
ftr-413	2114	14	the	the	DET
ftr-413	2114	15	collection	collection	NOUN
ftr-413	2114	16	of	of	ADP
ftr-413	2114	17	employment	employment	NOUN
ftr-413	2114	18	taxes	taxis	NOUN
ftr-413	2114	19	on	on	ADP
ftr-413	2114	20	the	the	DET
ftr-413	2114	21	exercise	exercise	NOUN
ftr-413	2114	22	of	of	ADP
ftr-413	2114	23	qualified	qualified	ADJ
ftr-413	2114	24	options	option	NOUN
ftr-413	2114	25	.	.	PUNCT
ftr-413	2115	1	b.	b.	PROPN
ftr-413	2115	2	self	self	NOUN
ftr-413	2115	3	-	-	PUNCT
ftr-413	2115	4	employment	employment	NOUN
ftr-413	2115	5	there	there	PRON
ftr-413	2115	6	were	be	VERB
ftr-413	2115	7	no	no	DET
ftr-413	2115	8	significant	significant	ADJ
ftr-413	2115	9	developments	development	NOUN
ftr-413	2115	10	regarding	regard	VERB
ftr-413	2115	11	this	this	DET
ftr-413	2115	12	topic	topic	NOUN
ftr-413	2115	13	during	during	ADP
ftr-413	2115	14	2004	2004	NUM
ftr-413	2115	15	.	.	PUNCT
ftr-413	2116	1	c.	c.	PROPN
ftr-413	2116	2	excise	excise	NOUN
ftr-413	2116	3	taxes	taxis	NOUN
ftr-413	2116	4	1	1	NUM
ftr-413	2116	5	.	.	PUNCT
ftr-413	2117	1	clear	clear	ADJ
ftr-413	2117	2	statutory	statutory	ADJ
ftr-413	2117	3	language	language	NOUN
ftr-413	2117	4	can	can	AUX
ftr-413	2117	5	not	not	PART
ftr-413	2117	6	be	be	AUX
ftr-413	2117	7	changed	change	VERB
ftr-413	2117	8	by	by	ADP
ftr-413	2117	9	an	an	DET
ftr-413	2117	10	interpretive	interpretive	ADJ
ftr-413	2117	11	regulation	regulation	NOUN
ftr-413	2117	12	.	.	PUNCT
ftr-413	2118	1	horton	horton	PROPN
ftr-413	2118	2	homes	homes	PROPN
ftr-413	2118	3	,	,	PUNCT
ftr-413	2118	4	inc	inc	PROPN
ftr-413	2118	5	.	.	PROPN
ftr-413	2119	1	v.	v.	PROPN
ftr-413	2119	2	united	united	PROPN
ftr-413	2119	3	states	states	PROPN
ftr-413	2119	4	,	,	PUNCT
ftr-413	2119	5	357	357	NUM
ftr-413	2119	6	f.3d	f.3d	NUM
ftr-413	2119	7	1209	1209	NUM
ftr-413	2119	8	,	,	PUNCT
ftr-413	2119	9	93	93	NUM
ftr-413	2119	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-413	2119	11	2004	2004	NUM
ftr-413	2119	12	-	-	SYM
ftr-413	2119	13	463	463	NUM
ftr-413	2119	14	,	,	PUNCT
ftr-413	2119	15	2004	2004	NUM
ftr-413	2119	16	-	-	SYM
ftr-413	2119	17	1	1	NUM
ftr-413	2119	18	u.s.t.c	u.s.t.c	PROPN
ftr-413	2119	19	.	.	PROPN
ftr-413	2120	1	¶	¶	PROPN
ftr-413	2120	2	70,215	70,215	NUM
ftr-413	2120	3	(	(	PUNCT
ftr-413	2120	4	11th	11th	ADJ
ftr-413	2120	5	cir	cir	NOUN
ftr-413	2120	6	.	.	PUNCT
ftr-413	2121	1	1/20/04	1/20/04	NUM
ftr-413	2121	2	)	)	PUNCT
ftr-413	2121	3	.	.	PUNCT
ftr-413	2122	1	horton	horton	PROPN
ftr-413	2122	2	140	140	NUM
ftr-413	2122	3	florida	florida	PROPN
ftr-413	2122	4	tax	tax	NOUN
ftr-413	2122	5	review	review	NOUN
ftr-413	2123	1	[	[	X
ftr-413	2123	2	vol.7	vol.7	NOUN
ftr-413	2123	3	:	:	PUNCT
ftr-413	2123	4	si	si	NOUN
ftr-413	2123	5	purchased	purchase	VERB
ftr-413	2123	6	vehicles	vehicle	NOUN
ftr-413	2123	7	,	,	PUNCT
ftr-413	2123	8	known	know	VERB
ftr-413	2123	9	as	as	ADP
ftr-413	2123	10	“	"	PUNCT
ftr-413	2123	11	toters	toter	NOUN
ftr-413	2123	12	,	,	PUNCT
ftr-413	2123	13	”	"	PUNCT
ftr-413	2123	14	to	to	PART
ftr-413	2123	15	transport	transport	VERB
ftr-413	2123	16	manufactured	manufacture	VERB
ftr-413	2123	17	homes	home	NOUN
ftr-413	2123	18	.	.	PUNCT
ftr-413	2124	1	the	the	DET
ftr-413	2124	2	irs	irs	PROPN
ftr-413	2124	3	asserted	assert	VERB
ftr-413	2124	4	the	the	DET
ftr-413	2124	5	12	12	NUM
ftr-413	2124	6	-	-	PUNCT
ftr-413	2124	7	percent	percent	NOUN
ftr-413	2124	8	excise	excise	NOUN
ftr-413	2124	9	tax	tax	NOUN
ftr-413	2124	10	levied	levy	VERB
ftr-413	2124	11	in	in	ADP
ftr-413	2124	12	§	§	PROPN
ftr-413	2124	13	4051	4051	NUM
ftr-413	2124	14	because	because	SCONJ
ftr-413	2124	15	it	it	PRON
ftr-413	2124	16	contended	contend	VERB
ftr-413	2124	17	that	that	SCONJ
ftr-413	2124	18	the	the	DET
ftr-413	2124	19	toters	toter	NOUN
ftr-413	2124	20	were	be	AUX
ftr-413	2124	21	“	"	PUNCT
ftr-413	2124	22	[	[	X
ftr-413	2124	23	t]ractors	t]ractor	NOUN
ftr-413	2124	24	of	of	ADP
ftr-413	2124	25	the	the	DET
ftr-413	2124	26	kind	kind	NOUN
ftr-413	2124	27	chiefly	chiefly	ADV
ftr-413	2124	28	used	use	VERB
ftr-413	2124	29	.	.	PUNCT
ftr-413	2124	30	.	.	PUNCT
ftr-413	2124	31	.	.	PUNCT
ftr-413	2125	1	in	in	ADP
ftr-413	2125	2	combination	combination	NOUN
ftr-413	2125	3	with	with	ADP
ftr-413	2125	4	a	a	DET
ftr-413	2125	5	trailer	trailer	NOUN
ftr-413	2125	6	or	or	CCONJ
ftr-413	2125	7	semitrailer	semitrailer	NOUN
ftr-413	2125	8	.	.	PUNCT
ftr-413	2125	9	”	"	PUNCT
ftr-413	2126	1	the	the	DET
ftr-413	2126	2	statute	statute	NOUN
ftr-413	2126	3	had	have	AUX
ftr-413	2126	4	not	not	PART
ftr-413	2126	5	changed	change	VERB
ftr-413	2126	6	since	since	SCONJ
ftr-413	2126	7	1938	1938	NUM
ftr-413	2126	8	,	,	PUNCT
ftr-413	2126	9	but	but	CCONJ
ftr-413	2126	10	in	in	ADP
ftr-413	2126	11	1983	1983	NUM
ftr-413	2126	12	,	,	PUNCT
ftr-413	2126	13	temporary	temporary	ADJ
ftr-413	2126	14	regulations	regulation	NOUN
ftr-413	2126	15	that	that	PRON
ftr-413	2126	16	expanded	expand	VERB
ftr-413	2126	17	the	the	DET
ftr-413	2126	18	definition	definition	NOUN
ftr-413	2126	19	of	of	ADP
ftr-413	2126	20	“	"	PUNCT
ftr-413	2126	21	tractor	tractor	NOUN
ftr-413	2126	22	”	"	PUNCT
ftr-413	2126	23	to	to	PART
ftr-413	2126	24	include	include	VERB
ftr-413	2126	25	“	"	PUNCT
ftr-413	2126	26	a	a	DET
ftr-413	2126	27	highway	highway	NOUN
ftr-413	2126	28	vehicle	vehicle	NOUN
ftr-413	2126	29	primarily	primarily	ADV
ftr-413	2126	30	designed	design	VERB
ftr-413	2126	31	to	to	PART
ftr-413	2126	32	tow	tow	VERB
ftr-413	2126	33	a	a	DET
ftr-413	2126	34	vehicle	vehicle	NOUN
ftr-413	2126	35	,	,	PUNCT
ftr-413	2126	36	such	such	ADJ
ftr-413	2126	37	as	as	ADP
ftr-413	2126	38	a	a	DET
ftr-413	2126	39	trailer	trailer	NOUN
ftr-413	2126	40	or	or	CCONJ
ftr-413	2126	41	semitrailer	semitrailer	NOUN
ftr-413	2126	42	,	,	PUNCT
ftr-413	2126	43	”	"	PUNCT
ftr-413	2126	44	and	and	CCONJ
ftr-413	2126	45	further	far	ADV
ftr-413	2126	46	provided	provide	VERB
ftr-413	2126	47	that	that	SCONJ
ftr-413	2126	48	a	a	DET
ftr-413	2126	49	vehicle	vehicle	NOUN
ftr-413	2126	50	“	"	PUNCT
ftr-413	2126	51	equipped	equip	VERB
ftr-413	2126	52	with	with	ADP
ftr-413	2126	53	air	air	NOUN
ftr-413	2126	54	brakes	brake	NOUN
ftr-413	2126	55	and/or	and/or	CCONJ
ftr-413	2126	56	towing	tow	VERB
ftr-413	2126	57	package	package	NOUN
ftr-413	2126	58	will	will	AUX
ftr-413	2126	59	be	be	AUX
ftr-413	2126	60	presumed	presume	VERB
ftr-413	2126	61	to	to	PART
ftr-413	2126	62	be	be	AUX
ftr-413	2126	63	primarily	primarily	ADV
ftr-413	2126	64	designed	design	VERB
ftr-413	2126	65	as	as	ADP
ftr-413	2126	66	a	a	DET
ftr-413	2126	67	tractor	tractor	NOUN
ftr-413	2126	68	.	.	PUNCT
ftr-413	2126	69	”	"	PUNCT
ftr-413	2127	1	the	the	DET
ftr-413	2127	2	court	court	NOUN
ftr-413	2127	3	held	hold	VERB
ftr-413	2127	4	that	that	SCONJ
ftr-413	2127	5	the	the	DET
ftr-413	2127	6	regulation	regulation	NOUN
ftr-413	2127	7	could	could	AUX
ftr-413	2127	8	not	not	PART
ftr-413	2127	9	change	change	VERB
ftr-413	2127	10	the	the	DET
ftr-413	2127	11	clear	clear	ADJ
ftr-413	2127	12	statutory	statutory	ADJ
ftr-413	2127	13	language	language	NOUN
ftr-413	2127	14	,	,	PUNCT
ftr-413	2127	15	and	and	CCONJ
ftr-413	2127	16	decided	decide	VERB
ftr-413	2127	17	for	for	ADP
ftr-413	2127	18	horton	horton	PROPN
ftr-413	2127	19	.	.	PUNCT
ftr-413	2128	1	a.	a.	PROPN
ftr-413	2128	2	rev	rev	PROPN
ftr-413	2128	3	.	.	PUNCT
ftr-413	2129	1	rul	rul	PROPN
ftr-413	2129	2	.	.	PUNCT
ftr-413	2129	3	2004	2004	NUM
ftr-413	2129	4	-	-	SYM
ftr-413	2129	5	80	80	NUM
ftr-413	2129	6	,	,	PUNCT
ftr-413	2129	7	2004	2004	NUM
ftr-413	2129	8	-	-	SYM
ftr-413	2129	9	32	32	NUM
ftr-413	2129	10	i.r.b	i.r.b	NOUN
ftr-413	2129	11	.	.	PUNCT
ftr-413	2130	1	164	164	NUM
ftr-413	2130	2	(	(	PUNCT
ftr-413	2130	3	7/28/04	7/28/04	NUM
ftr-413	2130	4	)	)	PUNCT
ftr-413	2130	5	.	.	PUNCT
ftr-413	2131	1	a	a	DET
ftr-413	2131	2	chassis	chassis	NOUN
ftr-413	2131	3	cab	cab	NOUN
ftr-413	2131	4	with	with	ADP
ftr-413	2131	5	a	a	DET
ftr-413	2131	6	gross	gross	ADJ
ftr-413	2131	7	vehicle	vehicle	NOUN
ftr-413	2131	8	weight	weight	NOUN
ftr-413	2131	9	rating	rating	NOUN
ftr-413	2131	10	of	of	ADP
ftr-413	2131	11	23,000	23,000	NUM
ftr-413	2131	12	and	and	CCONJ
ftr-413	2131	13	a	a	DET
ftr-413	2131	14	gross	gross	ADJ
ftr-413	2131	15	combination	combination	NOUN
ftr-413	2131	16	weight	weight	NOUN
ftr-413	2131	17	rating	rating	NOUN
ftr-413	2131	18	of	of	ADP
ftr-413	2131	19	43,000	43,000	NUM
ftr-413	2131	20	pounds	pound	NOUN
ftr-413	2131	21	[	[	X
ftr-413	2131	22	when	when	SCONJ
ftr-413	2131	23	it	it	PRON
ftr-413	2131	24	is	be	AUX
ftr-413	2131	25	towing	tow	VERB
ftr-413	2131	26	a	a	DET
ftr-413	2131	27	20,000	20,000	NUM
ftr-413	2131	28	pound	pound	NOUN
ftr-413	2131	29	trailer	trailer	NOUN
ftr-413	2131	30	]	]	PUNCT
ftr-413	2131	31	,	,	PUNCT
ftr-413	2131	32	with	with	ADP
ftr-413	2131	33	hydraulic	hydraulic	ADJ
ftr-413	2131	34	disc	disc	NOUN
ftr-413	2131	35	brakes	brake	NOUN
ftr-413	2131	36	with	with	ADP
ftr-413	2131	37	a	a	DET
ftr-413	2131	38	four	four	NUM
ftr-413	2131	39	-	-	PUNCT
ftr-413	2131	40	wheel	wheel	NOUN
ftr-413	2131	41	automatic	automatic	ADJ
ftr-413	2131	42	braking	braking	NOUN
ftr-413	2131	43	system	system	NOUN
ftr-413	2131	44	,	,	PUNCT
ftr-413	2131	45	a	a	DET
ftr-413	2131	46	300	300	NUM
ftr-413	2131	47	horsepower	horsepower	NOUN
ftr-413	2131	48	engine	engine	NOUN
ftr-413	2131	49	,	,	PUNCT
ftr-413	2131	50	and	and	CCONJ
ftr-413	2131	51	a	a	DET
ftr-413	2131	52	six	six	NUM
ftr-413	2131	53	-	-	PUNCT
ftr-413	2131	54	speed	speed	NOUN
ftr-413	2131	55	automatic	automatic	ADJ
ftr-413	2131	56	transmission	transmission	NOUN
ftr-413	2131	57	as	as	ADV
ftr-413	2131	58	well	well	ADV
ftr-413	2131	59	as	as	ADP
ftr-413	2131	60	a	a	DET
ftr-413	2131	61	removable	removable	ADJ
ftr-413	2131	62	ball	ball	NOUN
ftr-413	2131	63	gooseneck	gooseneck	NOUN
ftr-413	2131	64	hitch	hitch	NOUN
ftr-413	2131	65	,	,	PUNCT
ftr-413	2131	66	a	a	DET
ftr-413	2131	67	fifth	fifth	ADJ
ftr-413	2131	68	wheel	wheel	NOUN
ftr-413	2131	69	hitch	hitch	NOUN
ftr-413	2131	70	,	,	PUNCT
ftr-413	2131	71	and	and	CCONJ
ftr-413	2131	72	a	a	DET
ftr-413	2131	73	heavy	heavy	ADJ
ftr-413	2131	74	duty	duty	NOUN
ftr-413	2131	75	trailer	trailer	NOUN
ftr-413	2131	76	receiver	receiver	NOUN
ftr-413	2131	77	hitch	hitch	NOUN
ftr-413	2132	1	[	[	X
ftr-413	2132	2	all	all	PRON
ftr-413	2132	3	of	of	ADP
ftr-413	2132	4	which	which	PRON
ftr-413	2132	5	maximize	maximize	VERB
ftr-413	2132	6	towing	towing	NOUN
ftr-413	2132	7	capacity	capacity	NOUN
ftr-413	2132	8	at	at	ADP
ftr-413	2132	9	the	the	DET
ftr-413	2132	10	expense	expense	NOUN
ftr-413	2132	11	of	of	ADP
ftr-413	2132	12	carrying	carry	VERB
ftr-413	2132	13	capacity	capacity	NOUN
ftr-413	2132	14	]	]	PUNCT
ftr-413	2132	15	.	.	PUNCT
ftr-413	2133	1	held	hold	VERB
ftr-413	2133	2	that	that	PRON
ftr-413	2133	3	pursuant	pursuant	NOUN
ftr-413	2133	4	to	to	ADP
ftr-413	2133	5	the	the	DET
ftr-413	2133	6	1983	1983	NUM
ftr-413	2133	7	temporary	temporary	ADJ
ftr-413	2133	8	regulations	regulation	NOUN
ftr-413	2133	9	referred	refer	VERB
ftr-413	2133	10	to	to	ADP
ftr-413	2133	11	in	in	ADP
ftr-413	2133	12	horton	horton	PROPN
ftr-413	2133	13	homes	home	NOUN
ftr-413	2133	14	,	,	PUNCT
ftr-413	2133	15	the	the	DET
ftr-413	2133	16	vehicle	vehicle	NOUN
ftr-413	2133	17	is	be	AUX
ftr-413	2133	18	a	a	DET
ftr-413	2133	19	tractor	tractor	NOUN
ftr-413	2133	20	for	for	ADP
ftr-413	2133	21	purposes	purpose	NOUN
ftr-413	2133	22	of	of	ADP
ftr-413	2133	23	§	§	PROPN
ftr-413	2133	24	4051	4051	NUM
ftr-413	2133	25	.	.	PUNCT
ftr-413	2134	1	2	2	NUM
ftr-413	2134	2	.	.	X
ftr-413	2134	3	tam	tam	PROPN
ftr-413	2134	4	200425048	200425048	NUM
ftr-413	2134	5	(	(	PUNCT
ftr-413	2134	6	2/17/04	2/17/04	NUM
ftr-413	2134	7	)	)	PUNCT
ftr-413	2134	8	.	.	PUNCT
ftr-413	2135	1	this	this	DET
ftr-413	2135	2	tam	tam	NOUN
ftr-413	2135	3	concludes	conclude	VERB
ftr-413	2135	4	that	that	SCONJ
ftr-413	2135	5	monthly	monthly	ADJ
ftr-413	2135	6	management	management	NOUN
ftr-413	2135	7	fees	fee	NOUN
ftr-413	2135	8	and	and	CCONJ
ftr-413	2135	9	variable	variable	ADJ
ftr-413	2135	10	rate	rate	NOUN
ftr-413	2135	11	fees	fee	NOUN
ftr-413	2135	12	paid	pay	VERB
ftr-413	2135	13	to	to	ADP
ftr-413	2135	14	an	an	DET
ftr-413	2135	15	aircraft	aircraft	NOUN
ftr-413	2135	16	management	management	NOUN
ftr-413	2135	17	company	company	NOUN
ftr-413	2135	18	by	by	ADP
ftr-413	2135	19	aircraft	aircraft	NOUN
ftr-413	2135	20	owners	owner	NOUN
ftr-413	2135	21	participating	participate	VERB
ftr-413	2135	22	in	in	ADP
ftr-413	2135	23	a	a	DET
ftr-413	2135	24	joint	joint	ADJ
ftr-413	2135	25	ownership	ownership	NOUN
ftr-413	2135	26	program	program	NOUN
ftr-413	2135	27	are	be	AUX
ftr-413	2135	28	subject	subject	ADJ
ftr-413	2135	29	to	to	ADP
ftr-413	2135	30	the	the	DET
ftr-413	2135	31	§	§	PROPN
ftr-413	2135	32	4261	4261	NUM
ftr-413	2135	33	excise	excise	NOUN
ftr-413	2135	34	tax	tax	NOUN
ftr-413	2135	35	on	on	ADP
ftr-413	2135	36	amount	amount	NOUN
ftr-413	2135	37	paid	pay	VERB
ftr-413	2135	38	for	for	ADP
ftr-413	2135	39	taxable	taxable	ADJ
ftr-413	2135	40	transportation	transportation	NOUN
ftr-413	2135	41	.	.	PUNCT
ftr-413	2136	1	this	this	DET
ftr-413	2136	2	arrangement	arrangement	NOUN
ftr-413	2136	3	is	be	AUX
ftr-413	2136	4	comparable	comparable	ADJ
ftr-413	2136	5	to	to	ADP
ftr-413	2136	6	payments	payment	NOUN
ftr-413	2136	7	under	under	ADP
ftr-413	2136	8	a	a	DET
ftr-413	2136	9	“	"	PUNCT
ftr-413	2136	10	wet	wet	ADJ
ftr-413	2136	11	lease	lease	NOUN
ftr-413	2136	12	”	"	PUNCT
ftr-413	2136	13	that	that	PRON
ftr-413	2136	14	are	be	AUX
ftr-413	2136	15	subject	subject	ADJ
ftr-413	2136	16	to	to	ADP
ftr-413	2136	17	tax	tax	NOUN
ftr-413	2136	18	as	as	ADP
ftr-413	2136	19	payments	payment	NOUN
ftr-413	2136	20	for	for	ADP
ftr-413	2136	21	air	air	NOUN
ftr-413	2136	22	transportation	transportation	NOUN
ftr-413	2136	23	,	,	PUNCT
ftr-413	2136	24	as	as	SCONJ
ftr-413	2136	25	opposed	oppose	VERB
ftr-413	2136	26	to	to	ADP
ftr-413	2136	27	payments	payment	NOUN
ftr-413	2136	28	under	under	ADP
ftr-413	2136	29	a	a	DET
ftr-413	2136	30	“	"	PUNCT
ftr-413	2136	31	dry	dry	ADJ
ftr-413	2136	32	lease	lease	NOUN
ftr-413	2136	33	”	"	PUNCT
ftr-413	2136	34	that	that	PRON
ftr-413	2136	35	are	be	AUX
ftr-413	2136	36	treated	treat	VERB
ftr-413	2136	37	as	as	ADP
ftr-413	2136	38	rental	rental	ADJ
ftr-413	2136	39	payments	payment	NOUN
ftr-413	2136	40	.	.	PUNCT
ftr-413	2137	1	xii	xii	NOUN
ftr-413	2137	2	.	.	PUNCT
ftr-413	2138	1	tax	tax	NOUN
ftr-413	2138	2	legislation	legislation	NOUN
ftr-413	2138	3	a.	a.	NOUN
ftr-413	2138	4	enacted	enact	VERB
ftr-413	2138	5	1	1	NUM
ftr-413	2138	6	.	.	PUNCT
ftr-413	2139	1	the	the	DET
ftr-413	2139	2	pension	pension	NOUN
ftr-413	2139	3	funding	fund	VERB
ftr-413	2139	4	equity	equity	PROPN
ftr-413	2139	5	act	act	NOUN
ftr-413	2139	6	of	of	ADP
ftr-413	2139	7	2004	2004	NUM
ftr-413	2139	8	,	,	PUNCT
ftr-413	2139	9	p.l	p.l	PROPN
ftr-413	2139	10	.	.	PROPN
ftr-413	2139	11	108	108	NUM
ftr-413	2139	12	-	-	SYM
ftr-413	2139	13	218	218	NUM
ftr-413	2139	14	,	,	PUNCT
ftr-413	2139	15	h.r	h.r	PROPN
ftr-413	2139	16	.	.	PROPN
ftr-413	2139	17	3108	3108	NUM
ftr-413	2139	18	,	,	PUNCT
ftr-413	2139	19	was	be	AUX
ftr-413	2139	20	signed	sign	VERB
ftr-413	2139	21	by	by	ADP
ftr-413	2139	22	president	president	PROPN
ftr-413	2139	23	bush	bush	PROPN
ftr-413	2139	24	on	on	ADP
ftr-413	2139	25	4/10/04	4/10/04	NUM
ftr-413	2139	26	.	.	PUNCT
ftr-413	2140	1	2	2	NUM
ftr-413	2140	2	.	.	X
ftr-413	2140	3	the	the	DET
ftr-413	2140	4	working	work	VERB
ftr-413	2140	5	families	family	NOUN
ftr-413	2140	6	tax	tax	NOUN
ftr-413	2140	7	relief	relief	NOUN
ftr-413	2140	8	act	act	NOUN
ftr-413	2140	9	of	of	ADP
ftr-413	2140	10	2004	2004	NUM
ftr-413	2140	11	(	(	PUNCT
ftr-413	2140	12	“	"	PUNCT
ftr-413	2140	13	working	work	VERB
ftr-413	2140	14	families	family	NOUN
ftr-413	2140	15	act	act	VERB
ftr-413	2140	16	of	of	ADP
ftr-413	2140	17	2004	2004	NUM
ftr-413	2140	18	”	"	PUNCT
ftr-413	2140	19	)	)	PUNCT
ftr-413	2140	20	p.l	p.l	PROPN
ftr-413	2140	21	.	.	PROPN
ftr-413	2140	22	108	108	NUM
ftr-413	2140	23	-	-	SYM
ftr-413	2140	24	311	311	NUM
ftr-413	2140	25	,	,	PUNCT
ftr-413	2140	26	h.r	h.r	PROPN
ftr-413	2140	27	.	.	PROPN
ftr-413	2140	28	1308	1308	NUM
ftr-413	2140	29	,	,	PUNCT
ftr-413	2140	30	was	be	AUX
ftr-413	2140	31	signed	sign	VERB
ftr-413	2140	32	into	into	ADP
ftr-413	2140	33	law	law	NOUN
ftr-413	2140	34	by	by	ADP
ftr-413	2140	35	president	president	PROPN
ftr-413	2140	36	bush	bush	PROPN
ftr-413	2140	37	on	on	ADP
ftr-413	2140	38	10/4/04	10/4/04	NUM
ftr-413	2140	39	.	.	PROPN
ftr-413	2141	1	3	3	X
ftr-413	2141	2	.	.	X
ftr-413	2141	3	fire	fire	VERB
ftr-413	2141	4	your	your	PRON
ftr-413	2141	5	lobbyist	lobbyist	NOUN
ftr-413	2141	6	if	if	SCONJ
ftr-413	2141	7	you	you	PRON
ftr-413	2141	8	did	do	AUX
ftr-413	2141	9	n’t	not	PART
ftr-413	2141	10	get	get	VERB
ftr-413	2141	11	relief	relief	NOUN
ftr-413	2141	12	in	in	ADP
ftr-413	2141	13	this	this	DET
ftr-413	2141	14	act	act	NOUN
ftr-413	2141	15	.	.	PUNCT
ftr-413	2142	1	the	the	DET
ftr-413	2142	2	american	american	PROPN
ftr-413	2142	3	jobs	jobs	PROPN
ftr-413	2142	4	creation	creation	PROPN
ftr-413	2142	5	act	act	NOUN
ftr-413	2142	6	of	of	ADP
ftr-413	2142	7	2004	2004	NUM
ftr-413	2142	8	(	(	PUNCT
ftr-413	2142	9	“	"	PUNCT
ftr-413	2142	10	american	american	ADJ
ftr-413	2142	11	jobs	job	NOUN
ftr-413	2142	12	creation	creation	PROPN
ftr-413	2142	13	act	act	NOUN
ftr-413	2142	14	of	of	ADP
ftr-413	2142	15	2004	2004	NUM
ftr-413	2142	16	”	"	PUNCT
ftr-413	2142	17	)	)	PUNCT
ftr-413	2142	18	h.r	h.r	PROPN
ftr-413	2142	19	.	.	PROPN
ftr-413	2142	20	4520	4520	NUM
ftr-413	2142	21	,	,	PUNCT
ftr-413	2142	22	was	be	AUX
ftr-413	2142	23	signed	sign	VERB
ftr-413	2142	24	by	by	ADP
ftr-413	2142	25	president	president	PROPN
ftr-413	2142	26	bush	bush	PROPN
ftr-413	2142	27	on	on	ADP
ftr-413	2142	28	10/22/04	10/22/04	PROPN
ftr-413	2142	29	.	.	PUNCT
ftr-413	2143	1	the	the	DET
ftr-413	2143	2	year	year	NOUN
ftr-413	2143	3	2004	2004	NUM
ftr-413	2143	4	the	the	DET
ftr-413	2143	5	record	record	NOUN
ftr-413	2143	6	establishes	establish	VERB
ftr-413	2143	7	that	that	SCONJ
ftr-413	2143	8	on	on	ADP
ftr-413	2143	9	the	the	DET
ftr-413	2143	10	dates	date	NOUN
ftr-413	2143	11	of	of	ADP
ftr-413	2143	12	the	the	DET
ftr-413	2143	13	cross	cross	ADJ
ftr-413	2143	14	-	-	ADJ
ftr-413	2143	15	chain	chain	ADJ
ftr-413	2143	16	sales	sale	NOUN
ftr-413	2143	17	,	,	PUNCT
ftr-413	2143	18	petitioner	petitioner	NOUN
ftr-413	2143	19	had	have	AUX
ftr-413	2143	20	agreed	agree	VERB
ftr-413	2143	21	upon	upon	SCONJ
ftr-413	2143	22	,	,	PUNCT
ftr-413	2143	23	and	and	CCONJ
ftr-413	2143	24	had	have	AUX
ftr-413	2143	25	begun	begin	VERB
ftr-413	2143	26	to	to	PART
ftr-413	2143	27	implement	implement	VERB
ftr-413	2143	28	,	,	PUNCT
ftr-413	2143	29	a	a	DET
ftr-413	2143	30	firm	firm	ADJ
ftr-413	2143	31	and	and	CCONJ
ftr-413	2143	32	fixed	fix	VERB
ftr-413	2143	33	plan	plan	NOUN
ftr-413	2143	34	to	to	PART
ftr-413	2143	35	completely	completely	ADV
ftr-413	2143	36	terminate	terminate	VERB
ftr-413	2143	37	the	the	DET
ftr-413	2143	38	target	target	NOUN
ftr-413	2143	39	corporations	corporation	NOUN
ftr-413	2143	40	’	'	PUNCT
ftr-413	2143	41	ownership	ownership	NOUN
ftr-413	2143	42	interests	interest	NOUN
ftr-413	2143	43	in	in	ADP
ftr-413	2143	44	the	the	DET
ftr-413	2143	45	issuing	issue	VERB
ftr-413	2143	46	corporations	corporation	NOUN
ftr-413	2143	47	(	(	PUNCT
ftr-413	2143	48	the	the	DET
ftr-413	2143	49	subsidiaries	subsidiary	NOUN
ftr-413	2143	50	whose	whose	DET
ftr-413	2143	51	stock	stock	NOUN
ftr-413	2143	52	was	be	AUX
ftr-413	2143	53	sold	sell	VERB
ftr-413	2143	54	cross	cross	NOUN
ftr-413	2143	55	-	-	NOUN
ftr-413	2143	56	chain	chain	NOUN
ftr-413	2143	57	)	)	PUNCT
ftr-413	2143	58	.	.	PUNCT
ftr-413	2144	1	the	the	DET
ftr-413	2144	2	plan	plan	NOUN
ftr-413	2144	3	was	be	AUX
ftr-413	2144	4	carefully	carefully	ADV
ftr-413	2144	5	structured	structure	VERB
ftr-413	2144	6	to	to	PART
ftr-413	2144	7	achieve	achieve	VERB
ftr-413	2144	8	very	very	ADV
ftr-413	2144	9	favorable	favorable	ADJ
ftr-413	2144	10	tax	tax	NOUN
ftr-413	2144	11	basis	basis	NOUN
ftr-413	2144	12	adjustments	adjustment	NOUN
ftr-413	2144	13	resulting	result	VERB
ftr-413	2144	14	from	from	ADP
ftr-413	2144	15	the	the	DET
ftr-413	2144	16	interplay	interplay	NOUN
ftr-413	2144	17	of	of	ADP
ftr-413	2144	18	section	section	NOUN
ftr-413	2144	19	304	304	NUM
ftr-413	2144	20	and	and	CCONJ
ftr-413	2144	21	the	the	DET
ftr-413	2144	22	consolidated	consolidated	ADJ
ftr-413	2144	23	return	return	NOUN
ftr-413	2144	24	regulations	regulation	NOUN
ftr-413	2144	25	,	,	PUNCT
ftr-413	2144	26	and	and	CCONJ
ftr-413	2144	27	the	the	DET
ftr-413	2144	28	steps	step	NOUN
ftr-413	2144	29	of	of	ADP
ftr-413	2144	30	the	the	DET
ftr-413	2144	31	plan	plan	NOUN
ftr-413	2144	32	were	be	AUX
ftr-413	2144	33	described	describe	VERB
ftr-413	2144	34	in	in	ADP
ftr-413	2144	35	detail	detail	NOUN
ftr-413	2144	36	in	in	ADP
ftr-413	2144	37	written	write	VERB
ftr-413	2144	38	summaries	summary	NOUN
ftr-413	2144	39	prepared	prepare	VERB
ftr-413	2144	40	for	for	ADP
ftr-413	2144	41	meetings	meeting	NOUN
ftr-413	2144	42	of	of	ADP
ftr-413	2144	43	merrill	merrill	NOUN
ftr-413	2144	44	parent	parent	PROPN
ftr-413	2144	45	’s	’s	PART
ftr-413	2144	46	board	board	NOUN
ftr-413	2144	47	of	of	ADP
ftr-413	2144	48	directors	director	NOUN
ftr-413	2144	49	.	.	PUNCT
ftr-413	2145	1	as	as	SCONJ
ftr-413	2145	2	described	describe	VERB
ftr-413	2145	3	in	in	ADP
ftr-413	2145	4	those	those	DET
ftr-413	2145	5	written	write	VERB
ftr-413	2145	6	summaries	summary	NOUN
ftr-413	2145	7	,	,	PUNCT
ftr-413	2145	8	the	the	DET
ftr-413	2145	9	cross	cross	ADJ
ftr-413	2145	10	-	-	ADJ
ftr-413	2145	11	chain	chain	ADJ
ftr-413	2145	12	sales	sale	NOUN
ftr-413	2145	13	of	of	ADP
ftr-413	2145	14	the	the	DET
ftr-413	2145	15	issuing	issue	VERB
ftr-413	2145	16	corporations	corporation	NOUN
ftr-413	2145	17	’	'	PUNCT
ftr-413	2145	18	stock	stock	NOUN
ftr-413	2145	19	and	and	CCONJ
ftr-413	2145	20	the	the	DET
ftr-413	2145	21	sales	sale	NOUN
ftr-413	2145	22	of	of	ADP
ftr-413	2145	23	the	the	DET
ftr-413	2145	24	target	target	NOUN
ftr-413	2145	25	corporations	corporation	NOUN
ftr-413	2145	26	were	be	AUX
ftr-413	2145	27	part	part	NOUN
ftr-413	2145	28	of	of	ADP
ftr-413	2145	29	the	the	DET
ftr-413	2145	30	same	same	ADJ
ftr-413	2145	31	seamless	seamless	ADJ
ftr-413	2145	32	web	web	NOUN
ftr-413	2145	33	of	of	ADP
ftr-413	2145	34	corporate	corporate	ADJ
ftr-413	2145	35	activity	activity	NOUN
ftr-413	2145	36	intended	intend	VERB
ftr-413	2145	37	by	by	ADP
ftr-413	2145	38	petitioner	petitioner	NOUN
ftr-413	2145	39	to	to	PART
ftr-413	2145	40	culminate	culminate	VERB
ftr-413	2145	41	in	in	ADP
ftr-413	2145	42	the	the	DET
ftr-413	2145	43	sale	sale	NOUN
ftr-413	2145	44	of	of	ADP
ftr-413	2145	45	the	the	DET
ftr-413	2145	46	target	target	NOUN
ftr-413	2145	47	corporations	corporation	NOUN
ftr-413	2145	48	outside	outside	ADP
ftr-413	2145	49	the	the	DET
ftr-413	2145	50	consolidated	consolidated	ADJ
ftr-413	2145	51	group	group	NOUN
ftr-413	2145	52	.	.	PUNCT
ftr-413	2146	1	in	in	ADP
ftr-413	2146	2	essence	essence	NOUN
ftr-413	2146	3	,	,	PUNCT
ftr-413	2146	4	the	the	DET
ftr-413	2146	5	testimony	testimony	NOUN
ftr-413	2146	6	and	and	CCONJ
ftr-413	2146	7	evidence	evidence	NOUN
ftr-413	2146	8	offered	offer	VERB
ftr-413	2146	9	by	by	ADP
ftr-413	2146	10	long	long	ADJ
ftr-413	2146	11	term	term	NOUN
ftr-413	2146	12	regarding	regard	VERB
ftr-413	2146	13	the	the	DET
ftr-413	2146	14	advice	advice	NOUN
ftr-413	2146	15	received	receive	VERB
ftr-413	2146	16	from	from	ADP
ftr-413	2146	17	king	king	PROPN
ftr-413	2146	18	&	&	CCONJ
ftr-413	2146	19	spalding	spalding	PROPN
ftr-413	2146	20	amounted	amount	VERB
ftr-413	2146	21	to	to	ADP
ftr-413	2146	22	general	general	ADJ
ftr-413	2146	23	superficial	superficial	ADJ
ftr-413	2146	24	pronouncements	pronouncement	NOUN
ftr-413	2146	25	asking	ask	VERB
ftr-413	2146	26	the	the	DET
ftr-413	2146	27	court	court	NOUN
ftr-413	2146	28	to	to	PART
ftr-413	2146	29	“	"	PUNCT
ftr-413	2146	30	trust	trust	VERB
ftr-413	2146	31	us	we	PRON
ftr-413	2146	32	;	;	PUNCT
ftr-413	2146	33	we	we	PRON
ftr-413	2146	34	looked	look	VERB
ftr-413	2146	35	into	into	ADP
ftr-413	2146	36	all	all	DET
ftr-413	2146	37	pertinent	pertinent	ADJ
ftr-413	2146	38	facts	fact	NOUN
ftr-413	2146	39	;	;	PUNCT
ftr-413	2146	40	we	we	PRON
ftr-413	2146	41	were	be	AUX
ftr-413	2146	42	involved	involve	VERB
ftr-413	2146	43	;	;	PUNCT
ftr-413	2146	44	we	we	PRON
ftr-413	2146	45	researched	research	VERB
ftr-413	2146	46	all	all	DET
ftr-413	2146	47	applicable	applicable	ADJ
ftr-413	2146	48	authorities	authority	NOUN
ftr-413	2146	49	;	;	PUNCT
ftr-413	2146	50	we	we	PRON
ftr-413	2146	51	made	make	VERB
ftr-413	2146	52	no	no	DET
ftr-413	2146	53	unreasonable	unreasonable	ADJ
ftr-413	2146	54	assumptions	assumption	NOUN
ftr-413	2146	55	;	;	PUNCT
ftr-413	2146	56	long	long	ADJ
ftr-413	2146	57	term	term	NOUN
ftr-413	2146	58	gave	give	VERB
ftr-413	2146	59	all	all	DET
ftr-413	2146	60	information	information	NOUN
ftr-413	2146	61	.	.	PUNCT
ftr-413	2146	62	”	"	PUNCT
ftr-413	2147	1	the	the	DET
ftr-413	2147	2	court	court	NOUN
ftr-413	2147	3	’s	’s	PART
ftr-413	2147	4	role	role	NOUN
ftr-413	2147	5	as	as	ADP
ftr-413	2147	6	factfinder	factfinder	NOUN
ftr-413	2147	7	is	be	AUX
ftr-413	2147	8	more	more	ADV
ftr-413	2147	9	searching	search	VERB
ftr-413	2147	10	and	and	CCONJ
ftr-413	2147	11	with	with	ADP
ftr-413	2147	12	specifics	specific	NOUN
ftr-413	2147	13	,	,	PUNCT
ftr-413	2147	14	analysis	analysis	NOUN
ftr-413	2147	15	,	,	PUNCT
ftr-413	2147	16	and	and	CCONJ
ftr-413	2147	17	explanations	explanation	NOUN
ftr-413	2147	18	in	in	ADP
ftr-413	2147	19	such	such	ADJ
ftr-413	2147	20	short	short	ADJ
ftr-413	2147	21	supply	supply	NOUN
ftr-413	2147	22	,	,	PUNCT
ftr-413	2147	23	the	the	DET
ftr-413	2147	24	king	king	NOUN
ftr-413	2147	25	&	&	CCONJ
ftr-413	2147	26	spalding	spalding	ADJ
ftr-413	2147	27	effort	effort	NOUN
ftr-413	2147	28	is	be	AUX
ftr-413	2147	29	insufficient	insufficient	ADJ
ftr-413	2147	30	to	to	PART
ftr-413	2147	31	carry	carry	VERB
ftr-413	2147	32	long	long	ADJ
ftr-413	2147	33	term	term	NOUN
ftr-413	2147	34	’s	’s	PART
ftr-413	2147	35	burden	burden	NOUN
ftr-413	2147	36	to	to	PART
ftr-413	2147	37	demonstrate	demonstrate	VERB
ftr-413	2147	38	that	that	SCONJ
ftr-413	2147	39	the	the	DET
ftr-413	2147	40	legal	legal	ADJ
ftr-413	2147	41	advice	advice	NOUN
ftr-413	2147	42	satisfies	satisfy	VERB
ftr-413	2147	43	the	the	DET
ftr-413	2147	44	threshold	threshold	NOUN
ftr-413	2147	45	requirements	requirement	NOUN
ftr-413	2147	46	of	of	ADP
ftr-413	2147	47	reasonable	reasonable	ADJ
ftr-413	2147	48	good	good	ADJ
ftr-413	2147	49	faith	faith	NOUN
ftr-413	2147	50	reliance	reliance	NOUN
ftr-413	2147	51	on	on	ADP
ftr-413	2147	52	advice	advice	NOUN
ftr-413	2147	53	of	of	ADP
ftr-413	2147	54	counsel	counsel	NOUN
ftr-413	2147	55	.	.	PUNCT
ftr-413	2147	56	”	"	PUNCT
ftr-413	2148	1	in	in	ADP
ftr-413	2148	2	1998	1998	NUM
ftr-413	2148	3	,	,	PUNCT
ftr-413	2148	4	b	b	PROPN
ftr-413	2148	5	&	&	CCONJ
ftr-413	2148	6	d	d	PROPN
ftr-413	2148	7	sold	sell	VERB
ftr-413	2148	8	three	three	NUM
ftr-413	2148	9	of	of	ADP
ftr-413	2148	10	its	its	PRON
ftr-413	2148	11	businesses	business	NOUN
ftr-413	2148	12	.	.	PUNCT
ftr-413	2149	1	as	as	ADP
ftr-413	2149	2	a	a	DET
ftr-413	2149	3	result	result	NOUN
ftr-413	2149	4	of	of	ADP
ftr-413	2149	5	these	these	DET
ftr-413	2149	6	sales	sale	NOUN
ftr-413	2149	7	,	,	PUNCT
ftr-413	2149	8	b	b	PROPN
ftr-413	2149	9	&	&	CCONJ
ftr-413	2149	10	d	d	PROPN
ftr-413	2149	11	generated	generate	VERB
ftr-413	2149	12	significant	significant	ADJ
ftr-413	2149	13	capital	capital	NOUN
ftr-413	2149	14	gains	gain	NOUN
ftr-413	2149	15	.	.	PUNCT
ftr-413	2150	1	i	i	PRON
ftr-413	2150	2	d.	d.	VERB
ftr-413	2150	3	that	that	DET
ftr-413	2150	4	same	same	ADJ
ftr-413	2150	5	year	year	NOUN
ftr-413	2150	6	,	,	PUNCT
ftr-413	2150	7	b	b	PROPN
ftr-413	2150	8	&	&	CCONJ
ftr-413	2150	9	d	d	PROPN
ftr-413	2150	10	created	create	VERB
ftr-413	2150	11	black	black	ADJ
ftr-413	2150	12	&	&	CCONJ
ftr-413	2150	13	decker	decker	PROPN
ftr-413	2150	14	healthcare	healthcare	PROPN
ftr-413	2150	15	management	management	PROPN
ftr-413	2150	16	inc	inc	PROPN
ftr-413	2150	17	.	.	PROPN
ftr-413	2151	1	(	(	PUNCT
ftr-413	2151	2	“	"	PUNCT
ftr-413	2151	3	bdhmi	bdhmi	ADJ
ftr-413	2151	4	”	"	PUNCT
ftr-413	2151	5	)	)	PUNCT
ftr-413	2151	6	.	.	PUNCT
ftr-413	2152	1	b	b	PROPN
ftr-413	2152	2	&	&	CCONJ
ftr-413	2152	3	d	d	PROPN
ftr-413	2152	4	transferred	transfer	VERB
ftr-413	2152	5	approximately	approximately	ADV
ftr-413	2152	6	$	$	SYM
ftr-413	2152	7	561	561	NUM
ftr-413	2152	8	million	million	NUM
ftr-413	2152	9	dollars	dollar	NOUN
ftr-413	2152	10	to	to	ADP
ftr-413	2152	11	bdhmi	bdhmi	VERB
ftr-413	2152	12	along	along	ADP
ftr-413	2152	13	with	with	ADP
ftr-413	2152	14	$	$	SYM
ftr-413	2152	15	560	560	NUM
ftr-413	2152	16	million	million	NUM
ftr-413	2152	17	dollars	dollar	NOUN
ftr-413	2152	18	in	in	ADP
ftr-413	2152	19	contingent	contingent	ADJ
ftr-413	2152	20	employee	employee	NOUN
ftr-413	2152	21	healthcare	healthcare	NOUN
ftr-413	2152	22	claims	claim	NOUN
ftr-413	2152	23	in	in	ADP
ftr-413	2152	24	exchange	exchange	NOUN
ftr-413	2152	25	for	for	ADP
ftr-413	2152	26	newly	newly	ADV
ftr-413	2152	27	issued	issue	VERB
ftr-413	2152	28	stock	stock	NOUN
ftr-413	2152	29	in	in	ADP
ftr-413	2152	30	bdhmi	bdhmi	PROPN
ftr-413	2152	31	.	.	PUNCT
ftr-413	2153	1	b	b	PROPN
ftr-413	2153	2	&	&	CCONJ
ftr-413	2153	3	d	d	PROPN
ftr-413	2153	4	sold	sell	VERB
ftr-413	2153	5	its	its	PRON
ftr-413	2153	6	stock	stock	NOUN
ftr-413	2153	7	in	in	ADP
ftr-413	2153	8	bdhmi	bdhmi	PROPN
ftr-413	2153	9	to	to	ADP
ftr-413	2153	10	an	an	DET
ftr-413	2153	11	independent	independent	ADJ
ftr-413	2153	12	third	third	ADJ
ftr-413	2153	13	-	-	PUNCT
ftr-413	2153	14	party	party	NOUN
ftr-413	2153	15	for	for	ADP
ftr-413	2153	16	$	$	SYM
ftr-413	2153	17	1	1	NUM
ftr-413	2153	18	million	million	NUM
ftr-413	2153	19	dollars	dollar	NOUN
ftr-413	2153	20	.	.	PUNCT
ftr-413	2154	1	because	because	SCONJ
ftr-413	2154	2	b	b	PROPN
ftr-413	2154	3	&	&	CCONJ
ftr-413	2154	4	d	d	PROPN
ftr-413	2154	5	believed	believe	VERB
ftr-413	2154	6	that	that	SCONJ
ftr-413	2154	7	its	its	PRON
ftr-413	2154	8	basis	basis	NOUN
ftr-413	2154	9	in	in	ADP
ftr-413	2154	10	the	the	DET
ftr-413	2154	11	bdhmi	bdhmi	PROPN
ftr-413	2154	12	stock	stock	NOUN
ftr-413	2154	13	was	be	AUX
ftr-413	2154	14	$	$	SYM
ftr-413	2154	15	561	561	NUM
ftr-413	2154	16	million	million	NUM
ftr-413	2154	17	dollars	dollar	NOUN
ftr-413	2154	18	,	,	PUNCT
ftr-413	2154	19	the	the	DET
ftr-413	2154	20	value	value	NOUN
ftr-413	2154	21	of	of	ADP
ftr-413	2154	22	the	the	DET
ftr-413	2154	23	property	property	NOUN
ftr-413	2154	24	it	it	PRON
ftr-413	2154	25	had	have	AUX
ftr-413	2154	26	transferred	transfer	VERB
ftr-413	2154	27	to	to	ADP
ftr-413	2154	28	bdhmi	bdhmi	PROPN
ftr-413	2154	29	,	,	PUNCT
ftr-413	2154	30	b	b	PROPN
ftr-413	2154	31	&	&	CCONJ
ftr-413	2154	32	d	d	PROPN
ftr-413	2154	33	claimed	claim	VERB
ftr-413	2154	34	approximately	approximately	ADV
ftr-413	2154	35	$	$	SYM
ftr-413	2154	36	560	560	NUM
ftr-413	2154	37	million	million	NUM
ftr-413	2154	38	dollars	dollar	NOUN
ftr-413	2154	39	in	in	ADP
ftr-413	2154	40	capital	capital	NOUN
ftr-413	2154	41	loss	loss	NOUN
ftr-413	2154	42	on	on	ADP
ftr-413	2154	43	the	the	DET
ftr-413	2154	44	sale	sale	NOUN
ftr-413	2154	45	,	,	PUNCT
ftr-413	2154	46	which	which	PRON
ftr-413	2154	47	it	it	PRON
ftr-413	2154	48	reported	report	VERB
ftr-413	2154	49	on	on	ADP
ftr-413	2154	50	its	its	PRON
ftr-413	2154	51	1998	1998	NUM
ftr-413	2154	52	federal	federal	ADJ
ftr-413	2154	53	tax	tax	NOUN
ftr-413	2154	54	return	return	NOUN
ftr-413	2154	55	.	.	PUNCT
ftr-413	2155	1	b	b	NOUN
ftr-413	2155	2	&	&	CCONJ
ftr-413	2155	3	d	d	PROPN
ftr-413	2155	4	applied	apply	VERB
ftr-413	2155	5	a	a	DET
ftr-413	2155	6	portion	portion	NOUN
ftr-413	2155	7	of	of	ADP
ftr-413	2155	8	the	the	DET
ftr-413	2155	9	capital	capital	NOUN
ftr-413	2155	10	loss	loss	NOUN
ftr-413	2155	11	to	to	PART
ftr-413	2155	12	offset	offset	VERB
ftr-413	2155	13	its	its	PRON
ftr-413	2155	14	capital	capital	NOUN
ftr-413	2155	15	gains	gain	NOUN
ftr-413	2155	16	from	from	ADP
ftr-413	2155	17	selling	sell	VERB
ftr-413	2155	18	the	the	DET
ftr-413	2155	19	three	three	NUM
ftr-413	2155	20	businesses	business	NOUN
ftr-413	2155	21	,	,	PUNCT
ftr-413	2155	22	and	and	CCONJ
ftr-413	2155	23	carried	carry	VERB
ftr-413	2155	24	back	back	ADV
ftr-413	2155	25	and	and	CCONJ
ftr-413	2155	26	carried	carry	VERB
ftr-413	2155	27	forward	forward	ADV
ftr-413	2155	28	the	the	DET
ftr-413	2155	29	remaining	remain	VERB
ftr-413	2155	30	capital	capital	NOUN
ftr-413	2155	31	loss	loss	NOUN
ftr-413	2155	32	to	to	PART
ftr-413	2155	33	offset	offset	VERB
ftr-413	2155	34	gains	gain	NOUN
ftr-413	2155	35	in	in	ADP
ftr-413	2155	36	prior	prior	ADJ
ftr-413	2155	37	and	and	CCONJ
ftr-413	2155	38	future	future	ADJ
ftr-413	2155	39	tax	tax	NOUN
ftr-413	2155	40	years	year	NOUN
ftr-413	2155	41	.	.	PUNCT
ftr-413	2156	1	(	(	PUNCT
ftr-413	2156	2	citations	citation	NOUN
ftr-413	2156	3	omitted	omit	VERB
ftr-413	2156	4	)	)	PUNCT
ftr-413	2156	5	under	under	ADP
ftr-413	2156	6	our	our	PRON
ftr-413	2156	7	time	time	NOUN
ftr-413	2156	8	-	-	PUNCT
ftr-413	2156	9	tested	test	VERB
ftr-413	2156	10	system	system	NOUN
ftr-413	2156	11	of	of	ADP
ftr-413	2156	12	separation	separation	NOUN
ftr-413	2156	13	of	of	ADP
ftr-413	2156	14	powers	power	NOUN
ftr-413	2156	15	,	,	PUNCT
ftr-413	2156	16	it	it	PRON
ftr-413	2156	17	is	be	AUX
ftr-413	2156	18	congress	congress	PROPN
ftr-413	2156	19	,	,	PUNCT
ftr-413	2156	20	not	not	PART
ftr-413	2156	21	the	the	DET
ftr-413	2156	22	court	court	NOUN
ftr-413	2156	23	,	,	PUNCT
ftr-413	2156	24	that	that	PRON
ftr-413	2156	25	should	should	AUX
ftr-413	2156	26	determine	determine	VERB
ftr-413	2156	27	how	how	SCONJ
ftr-413	2156	28	the	the	DET
ftr-413	2156	29	federal	federal	ADJ
ftr-413	2156	30	tax	tax	NOUN
ftr-413	2156	31	laws	law	NOUN
ftr-413	2156	32	should	should	AUX
ftr-413	2156	33	be	be	AUX
ftr-413	2156	34	used	use	VERB
ftr-413	2156	35	to	to	PART
ftr-413	2156	36	promote	promote	VERB
ftr-413	2156	37	economic	economic	ADJ
ftr-413	2156	38	welfare	welfare	NOUN
ftr-413	2156	39	.	.	PUNCT
ftr-413	2156	40	.	.	PUNCT
ftr-413	2156	41	.	.	PUNCT
ftr-413	2156	42	.	.	PUNCT
ftr-413	2156	43	.	.	PUNCT
ftr-413	2157	1	accordingly	accordingly	ADV
ftr-413	2157	2	,	,	PUNCT
ftr-413	2157	3	the	the	DET
ftr-413	2157	4	court	court	NOUN
ftr-413	2157	5	has	have	AUX
ftr-413	2157	6	determined	determine	VERB
ftr-413	2157	7	that	that	SCONJ
ftr-413	2157	8	where	where	SCONJ
ftr-413	2157	9	a	a	DET
ftr-413	2157	10	taxpayer	taxpayer	NOUN
ftr-413	2157	11	has	have	AUX
ftr-413	2157	12	satisfied	satisfy	VERB
ftr-413	2157	13	all	all	DET
ftr-413	2157	14	statutory	statutory	ADJ
ftr-413	2157	15	requirements	requirement	NOUN
ftr-413	2157	16	established	establish	VERB
ftr-413	2157	17	by	by	ADP
ftr-413	2157	18	congress	congress	PROPN
ftr-413	2157	19	,	,	PUNCT
ftr-413	2157	20	as	as	SCONJ
ftr-413	2157	21	coltec	coltec	ADJ
ftr-413	2157	22	did	do	VERB
ftr-413	2157	23	in	in	ADP
ftr-413	2157	24	this	this	DET
ftr-413	2157	25	case	case	NOUN
ftr-413	2157	26	,	,	PUNCT
ftr-413	2157	27	the	the	DET
ftr-413	2157	28	use	use	NOUN
ftr-413	2157	29	of	of	ADP
ftr-413	2157	30	the	the	DET
ftr-413	2157	31	“	"	PUNCT
ftr-413	2157	32	economic	economic	ADJ
ftr-413	2157	33	substance	substance	NOUN
ftr-413	2157	34	”	"	PUNCT
ftr-413	2157	35	doctrine	doctrine	NOUN
ftr-413	2157	36	to	to	PART
ftr-413	2157	37	trump	trump	VERB
ftr-413	2157	38	“	"	PUNCT
ftr-413	2157	39	mere	mere	ADJ
ftr-413	2157	40	compliance	compliance	NOUN
ftr-413	2157	41	with	with	ADP
ftr-413	2157	42	the	the	DET
ftr-413	2157	43	code	code	NOUN
ftr-413	2157	44	”	"	PUNCT
ftr-413	2157	45	would	would	AUX
ftr-413	2157	46	violate	violate	VERB
ftr-413	2157	47	the	the	DET
ftr-413	2157	48	separation	separation	NOUN
ftr-413	2157	49	of	of	ADP
ftr-413	2157	50	powers	power	NOUN
ftr-413	2157	51	.	.	PUNCT
ftr-413	2158	1	written	write	VERB
ftr-413	2158	2	advice	advice	NOUN
ftr-413	2158	3	will	will	AUX
ftr-413	2158	4	not	not	PART
ftr-413	2158	5	be	be	AUX
ftr-413	2158	6	treated	treat	VERB
ftr-413	2158	7	as	as	ADP
ftr-413	2158	8	a	a	DET
ftr-413	2158	9	reliance	reliance	NOUN
ftr-413	2158	10	opinion	opinion	NOUN
ftr-413	2158	11	if	if	SCONJ
ftr-413	2158	12	the	the	DET
ftr-413	2158	13	practitioner	practitioner	NOUN
ftr-413	2158	14	prominently	prominently	ADV
ftr-413	2158	15	discloses	disclose	VERB
ftr-413	2158	16	in	in	ADP
ftr-413	2158	17	the	the	DET
ftr-413	2158	18	written	write	VERB
ftr-413	2158	19	advice	advice	NOUN
ftr-413	2158	20	that	that	SCONJ
ftr-413	2158	21	it	it	PRON
ftr-413	2158	22	was	be	AUX
ftr-413	2158	23	not	not	PART
ftr-413	2158	24	written	write	VERB
ftr-413	2158	25	to	to	PART
ftr-413	2158	26	be	be	AUX
ftr-413	2158	27	used	use	VERB
ftr-413	2158	28	and	and	CCONJ
ftr-413	2158	29	can	can	AUX
ftr-413	2158	30	not	not	PART
ftr-413	2158	31	be	be	AUX
ftr-413	2158	32	used	use	VERB
ftr-413	2158	33	for	for	ADP
ftr-413	2158	34	the	the	DET
ftr-413	2158	35	purpose	purpose	NOUN
ftr-413	2158	36	of	of	ADP
ftr-413	2158	37	avoiding	avoid	VERB
ftr-413	2158	38	penalties	penalty	NOUN
ftr-413	2158	39	.	.	PUNCT
ftr-413	2159	1	similarly	similarly	ADV
ftr-413	2159	2	,	,	PUNCT
ftr-413	2159	3	written	write	VERB
ftr-413	2159	4	advice	advice	NOUN
ftr-413	2159	5	generally	generally	ADV
ftr-413	2159	6	will	will	AUX
ftr-413	2159	7	not	not	PART
ftr-413	2159	8	be	be	AUX
ftr-413	2159	9	treated	treat	VERB
ftr-413	2159	10	as	as	ADP
ftr-413	2159	11	a	a	DET
ftr-413	2159	12	marketed	marketed	ADJ
ftr-413	2159	13	opinion	opinion	NOUN
ftr-413	2159	14	if	if	SCONJ
ftr-413	2159	15	it	it	PRON
ftr-413	2159	16	does	do	AUX
ftr-413	2159	17	not	not	PART
ftr-413	2159	18	concern	concern	VERB
ftr-413	2159	19	a	a	DET
ftr-413	2159	20	listed	list	VERB
ftr-413	2159	21	transaction	transaction	NOUN
ftr-413	2159	22	or	or	CCONJ
ftr-413	2159	23	a	a	DET
ftr-413	2159	24	plan	plan	NOUN
ftr-413	2159	25	or	or	CCONJ
ftr-413	2159	26	arrangement	arrangement	NOUN
ftr-413	2159	27	having	have	VERB
ftr-413	2159	28	the	the	DET
ftr-413	2159	29	principal	principal	ADJ
ftr-413	2159	30	purpose	purpose	NOUN
ftr-413	2159	31	of	of	ADP
ftr-413	2159	32	avoidance	avoidance	NOUN
ftr-413	2159	33	or	or	CCONJ
ftr-413	2159	34	evasion	evasion	NOUN
ftr-413	2159	35	of	of	ADP
ftr-413	2159	36	tax	tax	NOUN
ftr-413	2159	37	and	and	CCONJ
ftr-413	2159	38	the	the	DET
ftr-413	2159	39	written	write	VERB
ftr-413	2159	40	advice	advice	NOUN
ftr-413	2159	41	contains	contain	VERB
ftr-413	2159	42	this	this	DET
ftr-413	2159	43	disclosure	disclosure	NOUN
ftr-413	2159	44	.	.	PUNCT
ftr-413	2160	1	the	the	DET
ftr-413	2160	2	treasury	treasury	PROPN
ftr-413	2160	3	department	department	PROPN
ftr-413	2160	4	and	and	CCONJ
ftr-413	2160	5	the	the	DET
ftr-413	2160	6	irs	irs	PROPN
ftr-413	2160	7	intend	intend	VERB
ftr-413	2160	8	to	to	PART
ftr-413	2160	9	amend	amend	VERB
ftr-413	2160	10	26	26	NUM
ftr-413	2160	11	cfr	cfr	NOUN
ftr-413	2160	12	1.6664	1.6664	NUM
ftr-413	2160	13	-	-	SYM
ftr-413	2160	14	4	4	NUM
ftr-413	2160	15	to	to	PART
ftr-413	2160	16	clarify	clarify	VERB
ftr-413	2160	17	that	that	SCONJ
ftr-413	2160	18	a	a	DET
ftr-413	2160	19	taxpayer	taxpayer	NOUN
ftr-413	2160	20	may	may	AUX
ftr-413	2160	21	not	not	PART
ftr-413	2160	22	rely	rely	VERB
ftr-413	2160	23	upon	upon	SCONJ
ftr-413	2160	24	written	write	VERB
ftr-413	2160	25	advice	advice	NOUN
ftr-413	2160	26	that	that	PRON
ftr-413	2160	27	contains	contain	VERB
ftr-413	2160	28	this	this	DET
ftr-413	2160	29	disclosure	disclosure	NOUN
ftr-413	2160	30	to	to	PART
ftr-413	2160	31	establish	establish	VERB
ftr-413	2160	32	the	the	DET
ftr-413	2160	33	reasonable	reasonable	ADJ
ftr-413	2160	34	cause	cause	NOUN
ftr-413	2160	35	and	and	CCONJ
ftr-413	2160	36	good	good	ADJ
ftr-413	2160	37	faith	faith	NOUN
ftr-413	2160	38	defense	defense	NOUN
ftr-413	2160	39	to	to	ADP
ftr-413	2160	40	the	the	DET
ftr-413	2160	41	accuracy	accuracy	NOUN
ftr-413	2160	42	-	-	PUNCT
ftr-413	2160	43	related	relate	VERB
ftr-413	2160	44	penalties	penalty	NOUN
ftr-413	2160	45	.	.	PUNCT
ftr-413	2161	1	written	write	VERB
ftr-413	2161	2	advice	advice	NOUN
ftr-413	2161	3	that	that	PRON
ftr-413	2161	4	is	be	AUX
ftr-413	2161	5	not	not	PART
ftr-413	2161	6	a	a	DET
ftr-413	2161	7	covered	cover	VERB
ftr-413	2161	8	opinion	opinion	NOUN
ftr-413	2161	9	for	for	ADP
ftr-413	2161	10	purposes	purpose	NOUN
ftr-413	2161	11	of	of	ADP
ftr-413	2161	12	§	§	PROPN
ftr-413	2161	13	10.35	10.35	NUM
ftr-413	2161	14	is	be	AUX
ftr-413	2161	15	subject	subject	ADJ
ftr-413	2161	16	to	to	ADP
ftr-413	2161	17	the	the	DET
ftr-413	2161	18	standards	standard	NOUN
ftr-413	2161	19	set	set	VERB
ftr-413	2161	20	forth	forth	ADP
ftr-413	2161	21	in	in	ADP
ftr-413	2161	22	new	new	ADJ
ftr-413	2161	23	§	§	PROPN
ftr-413	2161	24	10.37	10.37	NUM
ftr-413	2161	25	.	.	PUNCT
ftr-413	2162	1	the	the	DET
ftr-413	2162	2	final	final	ADJ
ftr-413	2162	3	regulations	regulation	NOUN
ftr-413	2162	4	also	also	ADV
ftr-413	2162	5	set	set	VERB
ftr-413	2162	6	forth	forth	ADP
ftr-413	2162	7	requirements	requirement	NOUN
ftr-413	2162	8	for	for	ADP
ftr-413	2162	9	written	write	VERB
ftr-413	2162	10	advice	advice	NOUN
ftr-413	2162	11	that	that	PRON
ftr-413	2162	12	is	be	AUX
ftr-413	2162	13	not	not	PART
ftr-413	2162	14	a	a	DET
ftr-413	2162	15	covered	covered	ADJ
ftr-413	2162	16	opinion	opinion	NOUN
ftr-413	2162	17	.	.	PUNCT
ftr-413	2163	1	under	under	ADP
ftr-413	2163	2	§	§	PROPN
ftr-413	2163	3	10.37	10.37	NUM
ftr-413	2163	4	a	a	DET
ftr-413	2163	5	practitioner	practitioner	NOUN
ftr-413	2163	6	must	must	AUX
ftr-413	2163	7	not	not	PART
ftr-413	2163	8	give	give	VERB
ftr-413	2163	9	written	write	VERB
ftr-413	2163	10	advice	advice	NOUN
ftr-413	2163	11	if	if	SCONJ
ftr-413	2163	12	the	the	DET
ftr-413	2163	13	practitioner	practitioner	NOUN
ftr-413	2163	14	:	:	PUNCT
ftr-413	2163	15	(	(	PUNCT
ftr-413	2163	16	1	1	X
ftr-413	2163	17	)	)	PUNCT
ftr-413	2163	18	bases	base	VERB
ftr-413	2163	19	the	the	DET
ftr-413	2163	20	written	write	VERB
ftr-413	2163	21	advice	advice	NOUN
ftr-413	2163	22	on	on	ADP
ftr-413	2163	23	unreasonable	unreasonable	ADJ
ftr-413	2163	24	factual	factual	ADJ
ftr-413	2163	25	or	or	CCONJ
ftr-413	2163	26	legal	legal	ADJ
ftr-413	2163	27	assumptions	assumption	NOUN
ftr-413	2163	28	;	;	PUNCT
ftr-413	2163	29	(	(	PUNCT
ftr-413	2163	30	2	2	X
ftr-413	2163	31	)	)	PUNCT
ftr-413	2163	32	unreasonably	unreasonably	ADV
ftr-413	2163	33	relies	rely	VERB
ftr-413	2163	34	upon	upon	SCONJ
ftr-413	2163	35	representations	representation	NOUN
ftr-413	2163	36	,	,	PUNCT
ftr-413	2163	37	statements	statement	NOUN
ftr-413	2163	38	,	,	PUNCT
ftr-413	2163	39	findings	finding	NOUN
ftr-413	2163	40	or	or	CCONJ
ftr-413	2163	41	agreements	agreement	NOUN
ftr-413	2163	42	of	of	ADP
ftr-413	2163	43	the	the	DET
ftr-413	2163	44	taxpayer	taxpayer	NOUN
ftr-413	2163	45	or	or	CCONJ
ftr-413	2163	46	any	any	DET
ftr-413	2163	47	other	other	ADJ
ftr-413	2163	48	person	person	NOUN
ftr-413	2163	49	;	;	PUNCT
ftr-413	2163	50	(	(	PUNCT
ftr-413	2163	51	3	3	X
ftr-413	2163	52	)	)	PUNCT
ftr-413	2163	53	fails	fail	VERB
ftr-413	2163	54	to	to	PART
ftr-413	2163	55	consider	consider	VERB
ftr-413	2163	56	all	all	DET
ftr-413	2163	57	relevant	relevant	ADJ
ftr-413	2163	58	facts	fact	NOUN
ftr-413	2163	59	;	;	PUNCT
ftr-413	2163	60	or	or	CCONJ
ftr-413	2163	61	(	(	PUNCT
ftr-413	2163	62	4	4	X
ftr-413	2163	63	)	)	PUNCT
ftr-413	2163	64	takes	take	VERB
ftr-413	2163	65	into	into	ADP
ftr-413	2163	66	account	account	NOUN
ftr-413	2163	67	the	the	DET
ftr-413	2163	68	possibility	possibility	NOUN
ftr-413	2163	69	that	that	SCONJ
ftr-413	2163	70	a	a	DET
ftr-413	2163	71	tax	tax	NOUN
ftr-413	2163	72	return	return	NOUN
ftr-413	2163	73	will	will	AUX
ftr-413	2163	74	not	not	PART
ftr-413	2163	75	be	be	AUX
ftr-413	2163	76	audited	audit	VERB
ftr-413	2163	77	,	,	PUNCT
ftr-413	2163	78	that	that	SCONJ
ftr-413	2163	79	an	an	DET
ftr-413	2163	80	issue	issue	NOUN
ftr-413	2163	81	will	will	AUX
ftr-413	2163	82	not	not	PART
ftr-413	2163	83	be	be	AUX
ftr-413	2163	84	raised	raise	VERB
ftr-413	2163	85	on	on	ADP
ftr-413	2163	86	audit	audit	NOUN
ftr-413	2163	87	,	,	PUNCT
ftr-413	2163	88	or	or	CCONJ
ftr-413	2163	89	that	that	SCONJ
ftr-413	2163	90	an	an	DET
ftr-413	2163	91	issue	issue	NOUN
ftr-413	2163	92	will	will	AUX
ftr-413	2163	93	be	be	AUX
ftr-413	2163	94	settled	settle	VERB
ftr-413	2163	95	.	.	PUNCT
ftr-413	2164	1	section	section	NOUN
ftr-413	2164	2	10.37	10.37	NUM
ftr-413	2164	3	,	,	PUNCT
ftr-413	2164	4	unlike	unlike	ADP
ftr-413	2164	5	§	§	PROPN
ftr-413	2164	6	10.35	10.35	NUM
ftr-413	2164	7	,	,	PUNCT
ftr-413	2164	8	does	do	AUX
ftr-413	2164	9	not	not	PART
ftr-413	2164	10	require	require	VERB
ftr-413	2164	11	that	that	SCONJ
ftr-413	2164	12	the	the	DET
ftr-413	2164	13	practitioner	practitioner	NOUN
ftr-413	2164	14	describe	describe	VERB
ftr-413	2164	15	in	in	ADP
ftr-413	2164	16	the	the	DET
ftr-413	2164	17	written	write	VERB
ftr-413	2164	18	advice	advice	NOUN
ftr-413	2164	19	the	the	DET
ftr-413	2164	20	relevant	relevant	ADJ
ftr-413	2164	21	facts	fact	NOUN
ftr-413	2164	22	(	(	PUNCT
ftr-413	2164	23	including	include	VERB
ftr-413	2164	24	assumptions	assumption	NOUN
ftr-413	2164	25	and	and	CCONJ
ftr-413	2164	26	representations	representation	NOUN
ftr-413	2164	27	)	)	PUNCT
ftr-413	2164	28	,	,	PUNCT
ftr-413	2164	29	the	the	DET
ftr-413	2164	30	application	application	NOUN
ftr-413	2164	31	of	of	ADP
ftr-413	2164	32	the	the	DET
ftr-413	2164	33	law	law	NOUN
ftr-413	2164	34	to	to	ADP
ftr-413	2164	35	those	those	DET
ftr-413	2164	36	facts	fact	NOUN
ftr-413	2164	37	,	,	PUNCT
ftr-413	2164	38	or	or	CCONJ
ftr-413	2164	39	the	the	DET
ftr-413	2164	40	practitioner	practitioner	NOUN
ftr-413	2164	41	’s	’s	PART
ftr-413	2164	42	conclusion	conclusion	NOUN
ftr-413	2164	43	with	with	ADP
ftr-413	2164	44	respect	respect	NOUN
ftr-413	2164	45	to	to	ADP
ftr-413	2164	46	the	the	DET
ftr-413	2164	47	law	law	NOUN
ftr-413	2164	48	and	and	CCONJ
ftr-413	2164	49	the	the	DET
ftr-413	2164	50	facts	fact	NOUN
ftr-413	2164	51	.	.	PUNCT
ftr-413	2165	1	the	the	DET
ftr-413	2165	2	scope	scope	NOUN
ftr-413	2165	3	of	of	ADP
ftr-413	2165	4	the	the	DET
ftr-413	2165	5	engagement	engagement	NOUN
ftr-413	2165	6	and	and	CCONJ
ftr-413	2165	7	the	the	DET
ftr-413	2165	8	type	type	NOUN
ftr-413	2165	9	and	and	CCONJ
ftr-413	2165	10	specificity	specificity	NOUN
ftr-413	2165	11	of	of	ADP
ftr-413	2165	12	the	the	DET
ftr-413	2165	13	advice	advice	NOUN
ftr-413	2165	14	sought	seek	VERB
ftr-413	2165	15	by	by	ADP
ftr-413	2165	16	the	the	DET
ftr-413	2165	17	client	client	NOUN
ftr-413	2165	18	,	,	PUNCT
ftr-413	2165	19	in	in	ADP
ftr-413	2165	20	addition	addition	NOUN
ftr-413	2165	21	to	to	ADP
ftr-413	2165	22	all	all	DET
ftr-413	2165	23	other	other	ADJ
ftr-413	2165	24	facts	fact	NOUN
ftr-413	2165	25	and	and	CCONJ
ftr-413	2165	26	circumstances	circumstance	NOUN
ftr-413	2165	27	,	,	PUNCT
ftr-413	2165	28	will	will	AUX
ftr-413	2165	29	be	be	AUX
ftr-413	2165	30	considered	consider	VERB
ftr-413	2165	31	in	in	ADP
ftr-413	2165	32	determi	determi	NOUN
ftr-413	2165	33	newly	newly	ADV
ftr-413	2165	34	designated	designate	VERB
ftr-413	2165	35	§	§	PROPN
ftr-413	2165	36	10.38	10.38	NUM
ftr-413	2165	37	,	,	PUNCT
ftr-413	2165	38	formerly	formerly	ADV
ftr-413	2165	39	§	§	PROPN
ftr-413	2165	40	10.37	10.37	NUM
ftr-413	2165	41	in	in	ADP
ftr-413	2165	42	the	the	DET
ftr-413	2165	43	proposed	propose	VERB
ftr-413	2165	44	regulations	regulation	NOUN
ftr-413	2165	45	,	,	PUNCT
ftr-413	2165	46	is	be	AUX
ftr-413	2165	47	adopted	adopt	VERB
ftr-413	2165	48	as	as	SCONJ
ftr-413	2165	49	proposed	propose	VERB
ftr-413	2165	50	with	with	ADP
ftr-413	2165	51	the	the	DET
ftr-413	2165	52	following	follow	VERB
ftr-413	2165	53	modifications	modification	NOUN
ftr-413	2165	54	.	.	PUNCT
ftr-413	2166	1	section	section	NOUN
ftr-413	2166	2	10.38	10.38	NUM
ftr-413	2166	3	is	be	AUX
ftr-413	2166	4	modified	modify	VERB
ftr-413	2166	5	to	to	PART
ftr-413	2166	6	clarify	clarify	VERB
ftr-413	2166	7	that	that	SCONJ
ftr-413	2166	8	an	an	DET
ftr-413	2166	9	advisory	advisory	ADJ
ftr-413	2166	10	committee	committee	NOUN
ftr-413	2166	11	may	may	AUX
ftr-413	2166	12	not	not	PART
ftr-413	2166	13	make	make	VERB
ftr-413	2166	14	recommendations	recommendation	NOUN
ftr-413	2166	15	about	about	ADP
ftr-413	2166	16	actual	actual	ADJ
ftr-413	2166	17	practitioner	practitioner	NOUN
ftr-413	2166	18	cases	case	NOUN
ftr-413	2166	19	,	,	PUNCT
ftr-413	2166	20	or	or	CCONJ
ftr-413	2166	21	have	have	VERB
ftr-413	2166	22	access	access	NOUN
ftr-413	2166	23	to	to	ADP
ftr-413	2166	24	information	information	NOUN
ftr-413	2166	25	pertaining	pertain	VERB
ftr-413	2166	26	to	to	ADP
ftr-413	2166	27	actual	actual	ADJ
ftr-413	2166	28	cases	case	NOUN
ftr-413	2166	29	.	.	PUNCT
ftr-413	2167	1	the	the	DET
ftr-413	2167	2	section	section	NOUN
ftr-413	2167	3	also	also	ADV
ftr-413	2167	4	is	be	AUX
ftr-413	2167	5	modified	modify	VERB
ftr-413	2167	6	to	to	PART
ftr-413	2167	7	clarify	clarify	VERB
ftr-413	2167	8	that	that	SCONJ
ftr-413	2167	9	the	the	DET
ftr-413	2167	10	director	director	NOUN
ftr-413	2167	11	of	of	ADP
ftr-413	2167	12	the	the	DET
ftr-413	2167	13	office	office	NOUN
ftr-413	2167	14	of	of	ADP
ftr-413	2167	15	professional	professional	ADJ
ftr-413	2167	16	responsibility	responsibility	NOUN
ftr-413	2167	17	should	should	AUX
ftr-413	2167	18	ensure	ensure	VERB
ftr-413	2167	19	that	that	SCONJ
ftr-413	2167	20	membership	membership	NOUN
ftr-413	2167	21	of	of	ADP
ftr-413	2167	22	these	these	DET
ftr-413	2167	23	committees	committee	NOUN
ftr-413	2167	24	is	be	AUX
ftr-413	2167	25	balanced	balance	VERB
ftr-413	2167	26	among	among	ADP
ftr-413	2167	27	those	those	DET
ftr-413	2167	28	individuals	individual	NOUN
ftr-413	2167	29	who	who	PRON
ftr-413	2167	30	practice	practice	VERB
ftr-413	2167	31	as	as	ADP
ftr-413	2167	32	attorneys	attorney	NOUN
ftr-413	2167	33	,	,	PUNCT
ftr-413	2167	34	accountants	accountant	NOUN
ftr-413	2167	35	and	and	CCONJ
ftr-413	2167	36	enrolled	enrol	VERB
ftr-413	2167	37	agents	agent	NOUN
ftr-413	2167	38	.	.	PUNCT
ftr-413	2168	1	tax	tax	NOUN
ftr-413	2168	2	accrual	accrual	ADJ
ftr-413	2168	3	workpapers	workpaper	NOUN
ftr-413	2168	4	are	be	AUX
ftr-413	2168	5	those	those	DET
ftr-413	2168	6	audit	audit	NOUN
ftr-413	2168	7	workpapers	workpaper	NOUN
ftr-413	2168	8	,	,	PUNCT
ftr-413	2168	9	whether	whether	SCONJ
ftr-413	2168	10	prepared	prepare	VERB
ftr-413	2168	11	by	by	ADP
ftr-413	2168	12	the	the	DET
ftr-413	2168	13	taxpayer	taxpayer	NOUN
ftr-413	2168	14	or	or	CCONJ
ftr-413	2168	15	by	by	ADP
ftr-413	2168	16	an	an	DET
ftr-413	2168	17	independent	independent	ADJ
ftr-413	2168	18	accountant	accountant	NOUN
ftr-413	2168	19	,	,	PUNCT
ftr-413	2168	20	relating	relate	VERB
ftr-413	2168	21	to	to	ADP
ftr-413	2168	22	the	the	DET
ftr-413	2168	23	tax	tax	NOUN
ftr-413	2168	24	reserve	reserve	NOUN
ftr-413	2168	25	for	for	ADP
ftr-413	2168	26	current	current	ADJ
ftr-413	2168	27	,	,	PUNCT
ftr-413	2168	28	deferred	deferred	ADJ
ftr-413	2168	29	and	and	CCONJ
ftr-413	2168	30	potential	potential	ADJ
ftr-413	2168	31	or	or	CCONJ
ftr-413	2168	32	contingent	contingent	ADJ
ftr-413	2168	33	tax	tax	NOUN
ftr-413	2168	34	liabilities	liability	NOUN
ftr-413	2168	35	,	,	PUNCT
ftr-413	2168	36	however	however	ADV
ftr-413	2168	37	classified	classify	VERB
ftr-413	2168	38	or	or	CCONJ
ftr-413	2168	39	reported	report	VERB
ftr-413	2168	40	on	on	ADP
ftr-413	2168	41	audited	audit	VERB
ftr-413	2168	42	financial	financial	ADJ
ftr-413	2168	43	statements	statement	NOUN
ftr-413	2168	44	,	,	PUNCT
ftr-413	2168	45	and	and	CCONJ
ftr-413	2168	46	to	to	ADP
ftr-413	2168	47	footnotes	footnote	NOUN
ftr-413	2168	48	disclosing	disclose	VERB
ftr-413	2168	49	those	those	DET
ftr-413	2168	50	tax	tax	NOUN
ftr-413	2168	51	liabilities	liability	NOUN
ftr-413	2168	52	on	on	ADP
ftr-413	2168	53	audit	audit	NOUN
ftr-413	2168	54	financial	financial	ADJ
ftr-413	2168	55	statements	statement	NOUN
ftr-413	2168	56	.	.	PUNCT
ftr-413	2169	1	they	they	PRON
ftr-413	2169	2	reflect	reflect	VERB
ftr-413	2169	3	an	an	DET
ftr-413	2169	4	estimate	estimate	NOUN
ftr-413	2169	5	of	of	ADP
ftr-413	2169	6	a	a	DET
ftr-413	2169	7	company	company	NOUN
ftr-413	2169	8	’s	’s	PART
ftr-413	2169	9	tax	tax	NOUN
ftr-413	2169	10	liabilities	liability	NOUN
ftr-413	2169	11	and	and	CCONJ
ftr-413	2169	12	may	may	AUX
ftr-413	2169	13	also	also	ADV
ftr-413	2169	14	be	be	AUX
ftr-413	2169	15	referred	refer	VERB
ftr-413	2169	16	to	to	ADP
ftr-413	2169	17	as	as	ADP
ftr-413	2169	18	the	the	DET
ftr-413	2169	19	tax	tax	NOUN
ftr-413	2169	20	pool	pool	NOUN
ftr-413	2169	21	analysis	analysis	NOUN
ftr-413	2169	22	,	,	PUNCT
ftr-413	2169	23	tax	tax	NOUN
ftr-413	2169	24	liability	liability	NOUN
ftr-413	2169	25	contingency	contingency	NOUN
ftr-413	2169	26	analysis	analysis	NOUN
ftr-413	2169	27	,	,	PUNCT
ftr-413	2169	28	tax	tax	NOUN
ftr-413	2169	29	cushion	cushion	NOUN
ftr-413	2169	30	analysis	analysis	NOUN
ftr-413	2169	31	,	,	PUNCT
ftr-413	2169	32	or	or	CCONJ
ftr-413	2169	33	tax	tax	NOUN
ftr-413	2169	34	contingency	contingency	NOUN
ftr-413	2169	35	reserve	reserve	NOUN
ftr-413	2169	36	analysis	analysis	NOUN
ftr-413	2169	37	.	.	PUNCT
ftr-413	2170	1	the	the	DET
ftr-413	2170	2	transaction	transaction	NOUN
ftr-413	2170	3	first	first	ADV
ftr-413	2170	4	involves	involve	VERB
ftr-413	2170	5	the	the	DET
ftr-413	2170	6	transfer	transfer	NOUN
ftr-413	2170	7	of	of	ADP
ftr-413	2170	8	stock	stock	NOUN
ftr-413	2170	9	options	option	NOUN
ftr-413	2170	10	by	by	ADP
ftr-413	2170	11	the	the	DET
ftr-413	2170	12	executive	executive	NOUN
ftr-413	2170	13	to	to	ADP
ftr-413	2170	14	a	a	DET
ftr-413	2170	15	related	relate	VERB
ftr-413	2170	16	entity	entity	NOUN
ftr-413	2170	17	,	,	PUNCT
ftr-413	2170	18	such	such	ADJ
ftr-413	2170	19	as	as	ADP
ftr-413	2170	20	a	a	DET
ftr-413	2170	21	family	family	NOUN
ftr-413	2170	22	limited	limited	ADJ
ftr-413	2170	23	partnership	partnership	NOUN
ftr-413	2170	24	,	,	PUNCT
ftr-413	2170	25	under	under	ADP
ftr-413	2170	26	terms	term	NOUN
ftr-413	2170	27	of	of	ADP
ftr-413	2170	28	an	an	DET
ftr-413	2170	29	agreement	agreement	NOUN
ftr-413	2170	30	to	to	PART
ftr-413	2170	31	defer	defer	VERB
ftr-413	2170	32	payment	payment	NOUN
ftr-413	2170	33	to	to	ADP
ftr-413	2170	34	the	the	DET
ftr-413	2170	35	executive	executive	NOUN
ftr-413	2170	36	.	.	PUNCT
ftr-413	2171	1	next	next	ADV
ftr-413	2171	2	,	,	PUNCT
ftr-413	2171	3	the	the	DET
ftr-413	2171	4	partnership	partnership	NOUN
ftr-413	2171	5	exercises	exercise	VERB
ftr-413	2171	6	the	the	DET
ftr-413	2171	7	options	option	NOUN
ftr-413	2171	8	and	and	CCONJ
ftr-413	2171	9	sells	sell	VERB
ftr-413	2171	10	the	the	DET
ftr-413	2171	11	stock	stock	NOUN
ftr-413	2171	12	in	in	ADP
ftr-413	2171	13	the	the	DET
ftr-413	2171	14	marketplace	marketplace	NOUN
ftr-413	2171	15	.	.	PUNCT
ftr-413	2172	1	the	the	DET
ftr-413	2172	2	executive	executive	NOUN
ftr-413	2172	3	then	then	ADV
ftr-413	2172	4	takes	take	VERB
ftr-413	2172	5	the	the	DET
ftr-413	2172	6	position	position	NOUN
ftr-413	2172	7	that	that	SCONJ
ftr-413	2172	8	tax	tax	NOUN
ftr-413	2172	9	is	be	AUX
ftr-413	2172	10	not	not	PART
ftr-413	2172	11	owed	owe	VERB
ftr-413	2172	12	until	until	ADP
ftr-413	2172	13	the	the	DET
ftr-413	2172	14	date	date	NOUN
ftr-413	2172	15	of	of	ADP
ftr-413	2172	16	the	the	DET
ftr-413	2172	17	deferred	defer	VERB
ftr-413	2172	18	payment	payment	NOUN
ftr-413	2172	19	,	,	PUNCT
ftr-413	2172	20	typically	typically	ADV
ftr-413	2172	21	15	15	NUM
ftr-413	2172	22	to	to	PART
ftr-413	2172	23	30	30	NUM
ftr-413	2172	24	years	year	NOUN
ftr-413	2172	25	later	later	ADV
ftr-413	2172	26	,	,	PUNCT
ftr-413	2172	27	although	although	SCONJ
ftr-413	2172	28	the	the	DET
ftr-413	2172	29	executive	executive	NOUN
ftr-413	2172	30	has	have	VERB
ftr-413	2172	31	access	access	NOUN
ftr-413	2172	32	to	to	ADP
ftr-413	2172	33	the	the	DET
ftr-413	2172	34	partnership	partnership	NOUN
ftr-413	2172	35	assets	asset	NOUN
ftr-413	2172	36	undiminished	undiminishe	VERB
ftr-413	2172	37	by	by	ADP
ftr-413	2172	38	taxes	taxis	NOUN
ftr-413	2172	39	.	.	PUNCT
ftr-413	2173	1	tax	tax	NOUN
ftr-413	2173	2	laws	law	NOUN
ftr-413	2173	3	require	require	VERB
ftr-413	2173	4	executives	executive	NOUN
ftr-413	2173	5	to	to	PART
ftr-413	2173	6	include	include	VERB
ftr-413	2173	7	in	in	ADP
ftr-413	2173	8	income	income	NOUN
ftr-413	2173	9	and	and	CCONJ
ftr-413	2173	10	pay	pay	VERB
ftr-413	2173	11	tax	tax	NOUN
ftr-413	2173	12	on	on	ADP
ftr-413	2173	13	the	the	DET
ftr-413	2173	14	difference	difference	NOUN
ftr-413	2173	15	between	between	ADP
ftr-413	2173	16	the	the	DET
ftr-413	2173	17	amount	amount	NOUN
ftr-413	2173	18	they	they	PRON
ftr-413	2173	19	pay	pay	VERB
ftr-413	2173	20	for	for	ADP
ftr-413	2173	21	the	the	DET
ftr-413	2173	22	stock	stock	NOUN
ftr-413	2173	23	and	and	CCONJ
ftr-413	2173	24	its	its	PRON
ftr-413	2173	25	value	value	NOUN
ftr-413	2173	26	when	when	SCONJ
ftr-413	2173	27	the	the	DET
ftr-413	2173	28	option	option	NOUN
ftr-413	2173	29	is	be	AUX
ftr-413	2173	30	exercised	exercise	VERB
ftr-413	2173	31	.	.	PUNCT
ftr-413	2174	1	corporations	corporation	NOUN
ftr-413	2174	2	are	be	AUX
ftr-413	2174	3	entitled	entitle	VERB
ftr-413	2174	4	to	to	ADP
ftr-413	2174	5	a	a	DET
ftr-413	2174	6	deduction	deduction	NOUN
ftr-413	2174	7	for	for	ADP
ftr-413	2174	8	the	the	DET
ftr-413	2174	9	compensation	compensation	NOUN
ftr-413	2174	10	when	when	SCONJ
ftr-413	2174	11	the	the	DET
ftr-413	2174	12	options	option	NOUN
ftr-413	2174	13	are	be	AUX
ftr-413	2174	14	exercised	exercise	VERB
ftr-413	2174	15	.	.	PUNCT
ftr-413	2175	1	consistent	consistent	ADJ
ftr-413	2175	2	with	with	ADP
ftr-413	2175	3	the	the	DET
ftr-413	2175	4	legislative	legislative	ADJ
ftr-413	2175	5	history	history	NOUN
ftr-413	2175	6	,	,	PUNCT
ftr-413	2175	7	a	a	DET
ftr-413	2175	8	tax	tax	NOUN
ftr-413	2175	9	advisor	advisor	NOUN
ftr-413	2175	10	,	,	PUNCT
ftr-413	2175	11	including	include	VERB
ftr-413	2175	12	a	a	DET
ftr-413	2175	13	material	material	NOUN
ftr-413	2175	14	advisor	advisor	NOUN
ftr-413	2175	15	,	,	PUNCT
ftr-413	2175	16	will	will	AUX
ftr-413	2175	17	not	not	PART
ftr-413	2175	18	be	be	AUX
ftr-413	2175	19	treated	treat	VERB
ftr-413	2175	20	as	as	ADP
ftr-413	2175	21	participating	participate	VERB
ftr-413	2175	22	in	in	ADP
ftr-413	2175	23	the	the	DET
ftr-413	2175	24	organization	organization	NOUN
ftr-413	2175	25	,	,	PUNCT
ftr-413	2175	26	management	management	NOUN
ftr-413	2175	27	,	,	PUNCT
ftr-413	2175	28	promotion	promotion	NOUN
ftr-413	2175	29	or	or	CCONJ
ftr-413	2175	30	sale	sale	NOUN
ftr-413	2175	31	of	of	ADP
ftr-413	2175	32	a	a	DET
ftr-413	2175	33	transaction	transaction	NOUN
ftr-413	2175	34	if	if	SCONJ
ftr-413	2175	35	the	the	DET
ftr-413	2175	36	tax	tax	NOUN
ftr-413	2175	37	advisor	advisor	NOUN
ftr-413	2175	38	’s	’s	PART
ftr-413	2175	39	only	only	ADJ
ftr-413	2175	40	involvement	involvement	NOUN
ftr-413	2175	41	is	be	AUX
ftr-413	2175	42	rendering	render	VERB
ftr-413	2175	43	an	an	DET
ftr-413	2175	44	opinion	opinion	NOUN
ftr-413	2175	45	regarding	regard	VERB
ftr-413	2175	46	the	the	DET
ftr-413	2175	47	tax	tax	NOUN
ftr-413	2175	48	consequences	consequence	NOUN
ftr-413	2175	49	of	of	ADP
ftr-413	2175	50	the	the	DET
ftr-413	2175	51	transaction	transaction	NOUN
ftr-413	2175	52	.	.	PUNCT
ftr-413	2176	1	in	in	ADP
ftr-413	2176	2	the	the	DET
ftr-413	2176	3	course	course	NOUN
ftr-413	2176	4	of	of	ADP
ftr-413	2176	5	preparing	prepare	VERB
ftr-413	2176	6	a	a	DET
ftr-413	2176	7	tax	tax	NOUN
ftr-413	2176	8	opinion	opinion	NOUN
ftr-413	2176	9	,	,	PUNCT
ftr-413	2176	10	a	a	DET
ftr-413	2176	11	tax	tax	NOUN
ftr-413	2176	12	advisor	advisor	NOUN
ftr-413	2176	13	is	be	AUX
ftr-413	2176	14	permitted	permit	VERB
ftr-413	2176	15	to	to	PART
ftr-413	2176	16	suggest	suggest	VERB
ftr-413	2176	17	modifications	modification	NOUN
ftr-413	2176	18	to	to	ADP
ftr-413	2176	19	the	the	DET
ftr-413	2176	20	transaction	transaction	NOUN
ftr-413	2176	21	,	,	PUNCT
ftr-413	2176	22	but	but	CCONJ
ftr-413	2176	23	the	the	DET
ftr-413	2176	24	tax	tax	NOUN
ftr-413	2176	25	advisor	advisor	NOUN
ftr-413	2176	26	may	may	AUX
ftr-413	2176	27	not	not	PART
ftr-413	2176	28	suggest	suggest	VERB
ftr-413	2176	29	material	material	ADJ
ftr-413	2176	30	modifications	modification	NOUN
ftr-413	2176	31	to	to	ADP
ftr-413	2176	32	the	the	DET
ftr-413	2176	33	transaction	transaction	NOUN
ftr-413	2176	34	that	that	PRON
ftr-413	2176	35	assist	assist	VERB
ftr-413	2176	36	the	the	DET
ftr-413	2176	37	taxpayer	taxpayer	NOUN
ftr-413	2176	38	in	in	ADP
ftr-413	2176	39	obtaining	obtain	VERB
ftr-413	2176	40	the	the	DET
ftr-413	2176	41	anticipated	anticipated	ADJ
ftr-413	2176	42	tax	tax	NOUN
ftr-413	2176	43	benefits	benefit	NOUN
ftr-413	2176	44	.	.	PUNCT
ftr-413	2177	1	merely	merely	ADV
ftr-413	2177	2	performing	perform	VERB
ftr-413	2177	3	support	support	NOUN
ftr-413	2177	4	services	service	NOUN
ftr-413	2177	5	or	or	CCONJ
ftr-413	2177	6	ministerial	ministerial	ADJ
ftr-413	2177	7	functions	function	NOUN
ftr-413	2177	8	such	such	ADJ
ftr-413	2177	9	as	as	ADP
ftr-413	2177	10	typing	type	VERB
ftr-413	2177	11	,	,	PUNCT
ftr-413	2177	12	photocopying	photocopying	NOUN
ftr-413	2177	13	,	,	PUNCT
ftr-413	2177	14	or	or	CCONJ
ftr-413	2177	15	printing	printing	NOUN
ftr-413	2177	16	will	will	AUX
ftr-413	2177	17	not	not	PART
ftr-413	2177	18	be	be	AUX
ftr-413	2177	19	considered	consider	VERB
ftr-413	2177	20	participation	participation	NOUN
ftr-413	2177	21	in	in	ADP
ftr-413	2177	22	the	the	DET
ftr-413	2177	23	organization	organization	NOUN
ftr-413	2177	24	,	,	PUNCT
ftr-413	2177	25	management	management	NOUN
ftr-413	2177	26	,	,	PUNCT
ftr-413	2177	27	promotion	promotion	NOUN
ftr-413	2177	28	or	or	CCONJ
ftr-413	2177	29	sale	sale	NOUN
ftr-413	2177	30	of	of	ADP
ftr-413	2177	31	a	a	DET
ftr-413	2177	32	transaction	transaction	NOUN
ftr-413	2177	33	.	.	PUNCT
ftr-413	2178	1	unfortunately	unfortunately	ADV
ftr-413	2178	2	here	here	ADV
ftr-413	2178	3	,	,	PUNCT
ftr-413	2178	4	where	where	SCONJ
ftr-413	2178	5	the	the	DET
ftr-413	2178	6	petition	petition	NOUN
ftr-413	2178	7	in	in	ADP
ftr-413	2178	8	bankruptcy	bankruptcy	NOUN
ftr-413	2178	9	was	be	AUX
ftr-413	2178	10	voluntary	voluntary	ADJ
ftr-413	2178	11	,	,	PUNCT
ftr-413	2178	12	petitioner	petitioner	NOUN
ftr-413	2178	13	has	have	AUX
ftr-413	2178	14	fallen	fall	VERB
ftr-413	2178	15	victim	victim	NOUN
ftr-413	2178	16	to	to	ADP
ftr-413	2178	17	a	a	DET
ftr-413	2178	18	trap	trap	NOUN
ftr-413	2178	19	for	for	ADP
ftr-413	2178	20	the	the	DET
ftr-413	2178	21	unwary	unwary	NOUN
ftr-413	2178	22	.	.	PUNCT
ftr-413	2179	1	as	as	SCONJ
ftr-413	2179	2	the	the	DET
ftr-413	2179	3	notice	notice	NOUN
ftr-413	2179	4	of	of	ADP
ftr-413	2179	5	determination	determination	NOUN
ftr-413	2179	6	was	be	AUX
ftr-413	2179	7	issued	issue	VERB
ftr-413	2179	8	to	to	ADP
ftr-413	2179	9	petitioner	petitioner	NOUN
ftr-413	2179	10	on	on	ADP
ftr-413	2179	11	february	february	PROPN
ftr-413	2179	12	23	23	NUM
ftr-413	2179	13	,	,	PUNCT
ftr-413	2179	14	2004	2004	NUM
ftr-413	2179	15	,	,	PUNCT
ftr-413	2179	16	petitioner	petitioner	NOUN
ftr-413	2179	17	normally	normally	ADV
ftr-413	2179	18	would	would	AUX
ftr-413	2179	19	have	have	AUX
ftr-413	2179	20	had	have	VERB
ftr-413	2179	21	30	30	NUM
ftr-413	2179	22	days	day	NOUN
ftr-413	2179	23	–	–	PUNCT
ftr-413	2179	24	until	until	ADP
ftr-413	2179	25	march	march	PROPN
ftr-413	2179	26	24	24	NUM
ftr-413	2179	27	,	,	PUNCT
ftr-413	2179	28	2004	2004	NUM
ftr-413	2179	29	–	–	PUNCT
ftr-413	2179	30	to	to	PART
ftr-413	2179	31	file	file	VERB
ftr-413	2179	32	a	a	DET
ftr-413	2179	33	timely	timely	ADJ
ftr-413	2179	34	petition	petition	NOUN
ftr-413	2179	35	for	for	ADP
ftr-413	2179	36	lien	lien	NOUN
ftr-413	2179	37	or	or	CCONJ
ftr-413	2179	38	levy	levy	VERB
ftr-413	2179	39	action	action	NOUN
ftr-413	2179	40	with	with	ADP
ftr-413	2179	41	the	the	DET
ftr-413	2179	42	court	court	NOUN
ftr-413	2179	43	.	.	PUNCT
ftr-413	2180	1	however	however	ADV
ftr-413	2180	2	,	,	PUNCT
ftr-413	2180	3	upon	upon	SCONJ
ftr-413	2180	4	the	the	DET
ftr-413	2180	5	filing	filing	NOUN
ftr-413	2180	6	of	of	ADP
ftr-413	2180	7	the	the	DET
ftr-413	2180	8	bankruptcy	bankruptcy	NOUN
ftr-413	2180	9	petition	petition	NOUN
ftr-413	2180	10	on	on	ADP
ftr-413	2180	11	march	march	PROPN
ftr-413	2180	12	1	1	NUM
ftr-413	2180	13	,	,	PUNCT
ftr-413	2180	14	2004	2004	NUM
ftr-413	2180	15	,	,	PUNCT
ftr-413	2180	16	the	the	DET
ftr-413	2180	17	automatic	automatic	ADJ
ftr-413	2180	18	stay	stay	NOUN
ftr-413	2180	19	was	be	AUX
ftr-413	2180	20	invoked	invoke	VERB
ftr-413	2180	21	,	,	PUNCT
ftr-413	2180	22	and	and	CCONJ
ftr-413	2180	23	petitioner	petitioner	NOUN
ftr-413	2180	24	was	be	AUX
ftr-413	2180	25	barred	bar	VERB
ftr-413	2180	26	from	from	ADP
ftr-413	2180	27	commencing	commence	VERB
ftr-413	2180	28	a	a	DET
ftr-413	2180	29	proceeding	proceeding	NOUN
ftr-413	2180	30	in	in	ADP
ftr-413	2180	31	this	this	DET
ftr-413	2180	32	court	court	NOUN
ftr-413	2180	33	.	.	PUNCT
ftr-413	2181	1	n4	n4	PROPN
ftr-413	2181	2	further	far	ADV
ftr-413	2181	3	,	,	PUNCT
ftr-413	2181	4	the	the	DET
ftr-413	2181	5	automatic	automatic	ADJ
ftr-413	2181	6	stay	stay	NOUN
ftr-413	2181	7	remained	remain	VERB
ftr-413	2181	8	in	in	ADP
ftr-413	2181	9	effect	effect	NOUN
ftr-413	2181	10	until	until	ADP
ftr-413	2181	11	march	march	PROPN
ftr-413	2181	12	31	31	NUM
ftr-413	2181	13	,	,	PUNCT
ftr-413	2181	14	2004	2004	NUM
ftr-413	2181	15	–	–	PUNCT
ftr-413	2181	16	7	7	NUM
ftr-413	2181	17	days	day	NOUN
ftr-413	2181	18	after	after	ADP
ftr-413	2181	19	the	the	DET
ftr-413	2181	20	30day	30day	NOUN
ftr-413	2181	21	statutory	statutory	ADJ
ftr-413	2181	22	filing	filing	NOUN
ftr-413	2181	23	period	period	NOUN
ftr-413	2181	24	under	under	ADP
ftr-413	2181	25	sections	section	NOUN
ftr-413	2181	26	6320(c	6320(c	ADV
ftr-413	2181	27	)	)	PUNCT
ftr-413	2181	28	and	and	CCONJ
ftr-413	2181	29	6330(d	6330(d	X
ftr-413	2181	30	)	)	PUNCT
ftr-413	2181	31	expired	expire	VERB
ftr-413	2181	32	.	.	PUNCT
ftr-413	2182	1	thus	thus	ADV
ftr-413	2182	2	,	,	PUNCT
ftr-413	2182	3	but	but	CCONJ
ftr-413	2182	4	for	for	ADP
ftr-413	2182	5	the	the	DET
ftr-413	2182	6	provisions	provision	NOUN
ftr-413	2182	7	of	of	ADP
ftr-413	2182	8	section	section	NOUN
ftr-413	2182	9	11	11	NUM
ftr-413	2182	10	u.s.c	u.s.c	NOUN
ftr-413	2182	11	.	.	PUNCT
ftr-413	2182	12	section	section	NOUN
ftr-413	2182	13	362(a)(8	362(a)(8	NUM
ftr-413	2182	14	)	)	PUNCT
ftr-413	2182	15	and	and	CCONJ
ftr-413	2182	16	the	the	DET
ftr-413	2182	17	lack	lack	NOUN
ftr-413	2182	18	of	of	ADP
ftr-413	2182	19	a	a	DET
ftr-413	2182	20	tolling	tolling	NOUN
ftr-413	2182	21	provision	provision	NOUN
ftr-413	2182	22	analogous	analogous	ADJ
ftr-413	2182	23	to	to	ADP
ftr-413	2182	24	section	section	NOUN
ftr-413	2182	25	6213(f	6213(f	PROPN
ftr-413	2182	26	)	)	PUNCT
ftr-413	2182	27	,	,	PUNCT
ftr-413	2182	28	this	this	DET
ftr-413	2182	29	court	court	NOUN
ftr-413	2182	30	would	would	AUX
ftr-413	2182	31	have	have	VERB
ftr-413	2182	32	jurisdiction	jurisdiction	NOUN
ftr-413	2182	33	over	over	ADP
ftr-413	2182	34	this	this	DET
ftr-413	2182	35	case	case	NOUN
ftr-413	2182	36	.	.	PUNCT
ftr-413	2183	1	n5	n5	PROPN
ftr-413	2183	2	.	.	PUNCT
ftr-413	2183	3	.	.	PUNCT
ftr-413	2183	4	.	.	PUNCT
ftr-413	2184	1	we	we	PRON
ftr-413	2184	2	do	do	AUX
ftr-413	2184	3	not	not	PART
ftr-413	2184	4	construe	construe	VERB
ftr-413	2184	5	the	the	DET
ftr-413	2184	6	opinion	opinion	NOUN
ftr-413	2184	7	of	of	ADP
ftr-413	2184	8	the	the	DET
ftr-413	2184	9	court	court	NOUN
ftr-413	2184	10	of	of	ADP
ftr-413	2184	11	appeals	appeal	NOUN
ftr-413	2184	12	as	as	ADP
ftr-413	2184	13	standing	stand	VERB
ftr-413	2184	14	for	for	ADP
ftr-413	2184	15	the	the	DET
ftr-413	2184	16	proposition	proposition	NOUN
ftr-413	2184	17	that	that	SCONJ
ftr-413	2184	18	,	,	PUNCT
ftr-413	2184	19	in	in	ADP
ftr-413	2184	20	assessing	assess	VERB
ftr-413	2184	21	the	the	DET
ftr-413	2184	22	credibility	credibility	NOUN
ftr-413	2184	23	of	of	ADP
ftr-413	2184	24	evidence	evidence	NOUN
ftr-413	2184	25	for	for	ADP
ftr-413	2184	26	purposes	purpose	NOUN
ftr-413	2184	27	of	of	ADP
ftr-413	2184	28	deciding	decide	VERB
ftr-413	2184	29	the	the	DET
ftr-413	2184	30	placement	placement	NOUN
ftr-413	2184	31	of	of	ADP
ftr-413	2184	32	the	the	DET
ftr-413	2184	33	burden	burden	NOUN
ftr-413	2184	34	of	of	ADP
ftr-413	2184	35	proof	proof	NOUN
ftr-413	2184	36	pursuant	pursuant	ADJ
ftr-413	2184	37	to	to	ADP
ftr-413	2184	38	sec	sec	PROPN
ftr-413	2184	39	.	.	PROPN
ftr-413	2184	40	7491(a)(1	7491(a)(1	NUM
ftr-413	2184	41	)	)	PUNCT
ftr-413	2184	42	,	,	PUNCT
ftr-413	2184	43	the	the	DET
ftr-413	2184	44	trial	trial	NOUN
ftr-413	2184	45	court	court	NOUN
ftr-413	2184	46	is	be	AUX
ftr-413	2184	47	required	require	VERB
ftr-413	2184	48	to	to	PART
ftr-413	2184	49	accept	accept	VERB
ftr-413	2184	50	at	at	ADP
ftr-413	2184	51	face	face	NOUN
ftr-413	2184	52	value	value	NOUN
ftr-413	2184	53	self	self	NOUN
ftr-413	2184	54	-	-	PUNCT
ftr-413	2184	55	serving	serve	VERB
ftr-413	2184	56	testimony	testimony	NOUN
ftr-413	2184	57	which	which	PRON
ftr-413	2184	58	it	it	PRON
ftr-413	2184	59	finds	find	VERB
ftr-413	2184	60	unworthy	unworthy	ADJ
ftr-413	2184	61	of	of	ADP
ftr-413	2184	62	belief	belief	NOUN
ftr-413	2184	63	.	.	PUNCT
ftr-413	2185	1	see	see	VERB
ftr-413	2185	2	,	,	PUNCT
ftr-413	2185	3	e.g.	e.g.	ADV
ftr-413	2185	4	,	,	PUNCT
ftr-413	2185	5	day	day	PROPN
ftr-413	2185	6	v.	v.	ADP
ftr-413	2185	7	commissioner	commissioner	NOUN
ftr-413	2185	8	,	,	PUNCT
ftr-413	2185	9	975	975	NUM
ftr-413	2185	10	f.2d	f.2d	ADP
ftr-413	2185	11	534	534	NUM
ftr-413	2185	12	,	,	PUNCT
ftr-413	2185	13	538	538	NUM
ftr-413	2185	14	(	(	PUNCT
ftr-413	2185	15	8th	8th	ADJ
ftr-413	2185	16	cir	cir	NOUN
ftr-413	2185	17	.	.	PROPN
ftr-413	2185	18	1992	1992	NUM
ftr-413	2185	19	)	)	PUNCT
ftr-413	2185	20	(	(	PUNCT
ftr-413	2185	21	stating	state	VERB
ftr-413	2185	22	that	that	SCONJ
ftr-413	2185	23	“	"	PUNCT
ftr-413	2185	24	the	the	DET
ftr-413	2185	25	tax	tax	NOUN
ftr-413	2185	26	court	court	NOUN
ftr-413	2185	27	is	be	AUX
ftr-413	2185	28	not	not	PART
ftr-413	2185	29	required	require	VERB
ftr-413	2185	30	to	to	PART
ftr-413	2185	31	give	give	VERB
ftr-413	2185	32	credence	credence	NOUN
ftr-413	2185	33	to	to	ADP
ftr-413	2185	34	the	the	DET
ftr-413	2185	35	self	self	NOUN
ftr-413	2185	36	-	-	PUNCT
ftr-413	2185	37	serving	serve	VERB
ftr-413	2185	38	testimony	testimony	NOUN
ftr-413	2185	39	of	of	ADP
ftr-413	2185	40	interested	interested	ADJ
ftr-413	2185	41	parties	party	NOUN
ftr-413	2185	42	.	.	PUNCT
ftr-413	2185	43	”	"	PUNCT
ftr-413	2185	44	)	)	PUNCT
ftr-413	2185	45	,	,	PUNCT
ftr-413	2185	46	affg	affg	PROPN
ftr-413	2185	47	.	.	PUNCT
ftr-413	2186	1	in	in	ADP
ftr-413	2186	2	part	part	NOUN
ftr-413	2186	3	,	,	PUNCT
ftr-413	2186	4	revg	revg	PROPN
ftr-413	2186	5	.	.	PUNCT
ftr-413	2187	1	in	in	ADP
ftr-413	2187	2	part	part	NOUN
ftr-413	2187	3	and	and	CCONJ
ftr-413	2187	4	remanding	remand	VERB
ftr-413	2187	5	t.c	t.c	PROPN
ftr-413	2187	6	.	.	PROPN
ftr-413	2187	7	memo	memo	NOUN
ftr-413	2187	8	.	.	PUNCT
ftr-413	2188	1	1991	1991	NUM
ftr-413	2188	2	-	-	SYM
ftr-413	2188	3	140	140	NUM
ftr-413	2188	4	.	.	PUNCT
ftr-413	2189	1	as	as	SCONJ
ftr-413	2189	2	stated	state	VERB
ftr-413	2189	3	in	in	ADP
ftr-413	2189	4	the	the	DET
ftr-413	2189	5	relevant	relevant	ADJ
ftr-413	2189	6	legislative	legislative	ADJ
ftr-413	2189	7	history	history	NOUN
ftr-413	2189	8	of	of	ADP
ftr-413	2189	9	sec	sec	PROPN
ftr-413	2189	10	.	.	PROPN
ftr-413	2189	11	7491	7491	NUM
ftr-413	2189	12	:	:	PUNCT
ftr-413	2189	13	“	"	PUNCT
ftr-413	2189	14	the	the	DET
ftr-413	2189	15	introduction	introduction	NOUN
ftr-413	2189	16	of	of	ADP
ftr-413	2189	17	evidence	evidence	NOUN
ftr-413	2189	18	will	will	AUX
ftr-413	2189	19	not	not	PART
ftr-413	2189	20	meet	meet	VERB
ftr-413	2189	21	this	this	DET
ftr-413	2189	22	standard	standard	NOUN
ftr-413	2189	23	[	[	X
ftr-413	2189	24	of	of	ADP
ftr-413	2189	25	credible	credible	ADJ
ftr-413	2189	26	evidence	evidence	NOUN
ftr-413	2189	27	]	]	PUNCT
ftr-413	2189	28	if	if	SCONJ
ftr-413	2189	29	the	the	DET
ftr-413	2189	30	court	court	NOUN
ftr-413	2189	31	is	be	AUX
ftr-413	2189	32	not	not	PART
ftr-413	2189	33	convinced	convince	VERB
ftr-413	2189	34	that	that	SCONJ
ftr-413	2189	35	it	it	PRON
ftr-413	2189	36	is	be	AUX
ftr-413	2189	37	worthy	worthy	ADJ
ftr-413	2189	38	of	of	ADP
ftr-413	2189	39	belief	belief	NOUN
ftr-413	2189	40	.	.	PUNCT
ftr-413	2189	41	”	"	PUNCT
ftr-413	2190	1	h.	h.	PROPN
ftr-413	2190	2	conf	conf	PROPN
ftr-413	2190	3	.	.	PUNCT
ftr-413	2191	1	rept	rept	NOUN
ftr-413	2191	2	.	.	PUNCT
ftr-413	2192	1	105	105	NUM
ftr-413	2192	2	-	-	SYM
ftr-413	2192	3	599	599	NUM
ftr-413	2192	4	,	,	PUNCT
ftr-413	2192	5	at	at	ADP
ftr-413	2192	6	241(1998	241(1998	NUM
ftr-413	2192	7	)	)	PUNCT
ftr-413	2192	8	,	,	PUNCT
ftr-413	2192	9	1998	1998	NUM
ftr-413	2192	10	-	-	SYM
ftr-413	2192	11	3	3	NUM
ftr-413	2192	12	c.b	c.b	PROPN
ftr-413	2192	13	.	.	PROPN
ftr-413	2192	14	747	747	NUM
ftr-413	2192	15	,	,	PUNCT
ftr-413	2192	16	995	995	NUM
ftr-413	2192	17	;	;	PUNCT
ftr-413	2193	1	cf	cf	X
ftr-413	2193	2	.	.	PUNCT
ftr-413	2194	1	kincade	kincade	PROPN
ftr-413	2194	2	v.	v.	PROPN
ftr-413	2194	3	mikles	mikle	NOUN
ftr-413	2194	4	,	,	PUNCT
ftr-413	2194	5	144	144	NUM
ftr-413	2194	6	f.2d	f.2d	NOUN
ftr-413	2194	7	784	784	NUM
ftr-413	2194	8	,	,	PUNCT
ftr-413	2194	9	787	787	NUM
ftr-413	2194	10	(	(	PUNCT
ftr-413	2194	11	8th	8th	ADJ
ftr-413	2194	12	cir	cir	NOUN
ftr-413	2194	13	.	.	PROPN
ftr-413	2194	14	1944	1944	NUM
ftr-413	2194	15	)	)	PUNCT
ftr-413	2194	16	(	(	PUNCT
ftr-413	2194	17	“	"	PUNCT
ftr-413	2194	18	as	as	ADP
ftr-413	2194	19	to	to	ADP
ftr-413	2194	20	the	the	DET
ftr-413	2194	21	contention	contention	NOUN
ftr-413	2194	22	that	that	SCONJ
ftr-413	2194	23	the	the	DET
ftr-413	2194	24	evidence	evidence	NOUN
ftr-413	2194	25	is	be	AUX
ftr-413	2194	26	unworthy	unworthy	ADJ
ftr-413	2194	27	of	of	ADP
ftr-413	2194	28	belief	belief	NOUN
ftr-413	2194	29	,	,	PUNCT
ftr-413	2194	30	it	it	PRON
ftr-413	2194	31	need	need	AUX
ftr-413	2194	32	only	only	ADV
ftr-413	2194	33	be	be	AUX
ftr-413	2194	34	said	say	VERB
ftr-413	2194	35	that	that	SCONJ
ftr-413	2194	36	it	it	PRON
ftr-413	2194	37	was	be	AUX
ftr-413	2194	38	the	the	DET
ftr-413	2194	39	function	function	NOUN
ftr-413	2194	40	of	of	ADP
ftr-413	2194	41	the	the	PRON