id	sid	tid	token	lemma	pos
ftr-415	1	1	professor	professor	NOUN
ftr-415	1	2	of	of	ADP
ftr-415	1	3	law	law	NOUN
ftr-415	1	4	,	,	PUNCT
ftr-415	1	5	university	university	PROPN
ftr-415	1	6	of	of	ADP
ftr-415	1	7	houston	houston	PROPN
ftr-415	1	8	law	law	NOUN
ftr-415	1	9	center	center	NOUN
ftr-415	1	10	.	.	PUNCT
ftr-415	2	1	*	*	PUNCT
ftr-415	2	2	*	*	PUNCT
ftr-415	2	3	clarence	clarence	PROPN
ftr-415	2	4	j.	j.	PROPN
ftr-415	2	5	teselle	teselle	PROPN
ftr-415	2	6	professor	professor	PROPN
ftr-415	2	7	of	of	ADP
ftr-415	2	8	law	law	NOUN
ftr-415	2	9	,	,	PUNCT
ftr-415	2	10	university	university	PROPN
ftr-415	2	11	of	of	ADP
ftr-415	2	12	florida	florida	PROPN
ftr-415	2	13	fredric	fredric	PROPN
ftr-415	2	14	g.	g.	PROPN
ftr-415	2	15	levin	levin	PROPN
ftr-415	2	16	college	college	PROPN
ftr-415	2	17	of	of	ADP
ftr-415	2	18	law	law	NOUN
ftr-415	2	19	.	.	PUNCT
ftr-415	3	1	81	81	NUM
ftr-415	3	2	florida	florida	PROPN
ftr-415	3	3	tax	tax	NOUN
ftr-415	3	4	review	review	NOUN
ftr-415	3	5	volume	volume	NOUN
ftr-415	3	6	6	6	NUM
ftr-415	3	7	2003	2003	NUM
ftr-415	3	8	special	special	ADJ
ftr-415	3	9	issue	issue	NOUN
ftr-415	3	10	recent	recent	ADJ
ftr-415	3	11	developments	development	NOUN
ftr-415	3	12	in	in	ADP
ftr-415	3	13	federal	federal	ADJ
ftr-415	3	14	income	income	NOUN
ftr-415	3	15	taxation	taxation	NOUN
ftr-415	3	16	:	:	PUNCT
ftr-415	3	17	the	the	DET
ftr-415	3	18	year	year	NOUN
ftr-415	3	19	2002	2002	NUM
ftr-415	3	20	ira	ira	PROPN
ftr-415	3	21	b.	b.	PROPN
ftr-415	3	22	shepard	shepard	PROPN
ftr-415	3	23	*	*	PROPN
ftr-415	3	24	martin	martin	PROPN
ftr-415	3	25	j.	j.	PROPN
ftr-415	3	26	mcmahon	mcmahon	PROPN
ftr-415	3	27	,	,	PUNCT
ftr-415	3	28	jr	jr	PROPN
ftr-415	3	29	.	.	PROPN
ftr-415	3	30	*	*	PUNCT
ftr-415	3	31	*	*	PUNCT
ftr-415	3	32	accounting	account	VERB
ftr-415	3	33	..............................................................................................	..............................................................................................	PUNCT
ftr-415	3	34	83	83	NUM
ftr-415	3	35	a.	a.	NOUN
ftr-415	3	36	accounting	accounting	NOUN
ftr-415	3	37	methods	method	NOUN
ftr-415	3	38	..........................................................	..........................................................	PUNCT
ftr-415	3	39	83	83	NUM
ftr-415	3	40	b.	b.	NOUN
ftr-415	3	41	inventories	inventory	NOUN
ftr-415	3	42	.........................................................................	.........................................................................	PUNCT
ftr-415	4	1	87	87	NUM
ftr-415	4	2	c.	c.	PROPN
ftr-415	4	3	year	year	NOUN
ftr-415	4	4	of	of	ADP
ftr-415	4	5	receipt	receipt	NOUN
ftr-415	4	6	or	or	CCONJ
ftr-415	4	7	deduction	deduction	NOUN
ftr-415	4	8	............................................	............................................	PUNCT
ftr-415	4	9	87	87	NUM
ftr-415	4	10	d.	d.	PROPN
ftr-415	4	11	installment	installment	PROPN
ftr-415	4	12	method	method	NOUN
ftr-415	4	13	............................................................	............................................................	PUNCT
ftr-415	4	14	90	90	NUM
ftr-415	4	15	ii	ii	NOUN
ftr-415	4	16	.	.	PUNCT
ftr-415	4	17	business	business	NOUN
ftr-415	4	18	income	income	NOUN
ftr-415	4	19	and	and	CCONJ
ftr-415	4	20	deductions	deduction	NOUN
ftr-415	4	21	...........................................	...........................................	PUNCT
ftr-415	4	22	90	90	NUM
ftr-415	4	23	a.	a.	NOUN
ftr-415	4	24	income	income	NOUN
ftr-415	4	25	...............................................................................	...............................................................................	PUNCT
ftr-415	5	1	90	90	NUM
ftr-415	5	2	b.	b.	NOUN
ftr-415	5	3	deductible	deductible	ADJ
ftr-415	5	4	expenses	expense	NOUN
ftr-415	5	5	versus	versus	ADP
ftr-415	5	6	capitalization	capitalization	NOUN
ftr-415	5	7	.......................	.......................	PUNCT
ftr-415	5	8	91	91	NUM
ftr-415	5	9	c.	c.	PROPN
ftr-415	5	10	reasonable	reasonable	ADJ
ftr-415	5	11	compensation	compensation	PROPN
ftr-415	5	12	................................................	................................................	PUNCT
ftr-415	5	13	94	94	NUM
ftr-415	5	14	d.	d.	PROPN
ftr-415	5	15	miscellaneous	miscellaneous	ADJ
ftr-415	5	16	expenses	expense	NOUN
ftr-415	5	17	....................................................	....................................................	PUNCT
ftr-415	5	18	94	94	NUM
ftr-415	5	19	e.	e.	PROPN
ftr-415	5	20	depreciation	depreciation	NOUN
ftr-415	5	21	and	and	CCONJ
ftr-415	5	22	amortization	amortization	NOUN
ftr-415	5	23	.........................................	.........................................	PUNCT
ftr-415	5	24	98	98	NUM
ftr-415	5	25	f.	f.	NOUN
ftr-415	5	26	credits	credit	NOUN
ftr-415	5	27	.............................................................................	.............................................................................	PUNCT
ftr-415	5	28	100	100	NUM
ftr-415	5	29	g.	g.	NOUN
ftr-415	5	30	natural	natural	ADJ
ftr-415	5	31	resources	resource	NOUN
ftr-415	5	32	deductions	deduction	NOUN
ftr-415	5	33	&	&	CCONJ
ftr-415	5	34	credits	credit	NOUN
ftr-415	5	35	.......................	.......................	PUNCT
ftr-415	6	1	101	101	NUM
ftr-415	6	2	h.	h.	NOUN
ftr-415	6	3	loss	loss	NOUN
ftr-415	6	4	transactions	transaction	NOUN
ftr-415	6	5	,	,	PUNCT
ftr-415	6	6	bad	bad	ADJ
ftr-415	6	7	debts	debt	NOUN
ftr-415	6	8	and	and	CCONJ
ftr-415	6	9	nols	nol	NOUN
ftr-415	6	10	........................	........................	PUNCT
ftr-415	6	11	102	102	NUM
ftr-415	6	12	i.	i.	NOUN
ftr-415	6	13	at	at	ADP
ftr-415	6	14	-	-	PUNCT
ftr-415	6	15	risk	risk	NOUN
ftr-415	6	16	and	and	CCONJ
ftr-415	6	17	passive	passive	ADJ
ftr-415	6	18	activity	activity	NOUN
ftr-415	6	19	losses	loss	NOUN
ftr-415	6	20	................................	................................	PUNCT
ftr-415	6	21	104	104	NUM
ftr-415	6	22	iii	iii	NOUN
ftr-415	6	23	.	.	PUNCT
ftr-415	6	24	investment	investment	NOUN
ftr-415	6	25	gain	gain	NOUN
ftr-415	6	26	......................................................................	......................................................................	PUNCT
ftr-415	6	27	106	106	NUM
ftr-415	6	28	a.	a.	NOUN
ftr-415	6	29	capital	capital	NOUN
ftr-415	6	30	gain	gain	NOUN
ftr-415	6	31	and	and	CCONJ
ftr-415	6	32	loss	loss	NOUN
ftr-415	6	33	....................................................	....................................................	PUNCT
ftr-415	6	34	106	106	NUM
ftr-415	6	35	b.	b.	PROPN
ftr-415	6	36	section	section	NOUN
ftr-415	6	37	121	121	NUM
ftr-415	6	38	......................................................................	......................................................................	SYM
ftr-415	6	39	108	108	NUM
ftr-415	6	40	c.	c.	NOUN
ftr-415	6	41	section	section	PROPN
ftr-415	6	42	1031	1031	NUM
ftr-415	6	43	....................................................................	....................................................................	PUNCT
ftr-415	6	44	111	111	NUM
ftr-415	6	45	d.	d.	PROPN
ftr-415	6	46	section	section	PROPN
ftr-415	6	47	1033	1033	NUM
ftr-415	6	48	....................................................................	....................................................................	PUNCT
ftr-415	6	49	112	112	NUM
ftr-415	6	50	e.	e.	PROPN
ftr-415	6	51	section	section	PROPN
ftr-415	6	52	1041	1041	NUM
ftr-415	6	53	....................................................................	....................................................................	PUNCT
ftr-415	6	54	113	113	NUM
ftr-415	6	55	iv	iv	NOUN
ftr-415	6	56	.	.	PUNCT
ftr-415	6	57	compensation	compensation	NOUN
ftr-415	6	58	issues	issue	NOUN
ftr-415	6	59	..............................................................	..............................................................	PUNCT
ftr-415	6	60	116	116	NUM
ftr-415	6	61	a.	a.	NOUN
ftr-415	6	62	fringe	fringe	NOUN
ftr-415	6	63	benefits	benefit	NOUN
ftr-415	6	64	................................................................	................................................................	PUNCT
ftr-415	6	65	116	116	NUM
ftr-415	6	66	b.	b.	PROPN
ftr-415	6	67	qualified	qualify	VERB
ftr-415	6	68	deferred	defer	VERB
ftr-415	6	69	compensation	compensation	NOUN
ftr-415	6	70	plans	plan	NOUN
ftr-415	6	71	........................	........................	PUNCT
ftr-415	6	72	119	119	NUM
ftr-415	6	73	c.	c.	NOUN
ftr-415	6	74	nonqualified	nonqualifie	VERB
ftr-415	6	75	deferred	defer	VERB
ftr-415	6	76	compensation	compensation	NOUN
ftr-415	6	77	,	,	PUNCT
ftr-415	6	78	section	section	NOUN
ftr-415	6	79	83	83	NUM
ftr-415	6	80	,	,	PUNCT
ftr-415	6	81	and	and	CCONJ
ftr-415	6	82	stock	stock	NOUN
ftr-415	6	83	options	option	NOUN
ftr-415	6	84	.........................................	.........................................	PUNCT
ftr-415	6	85	121	121	NUM
ftr-415	6	86	d.	d.	PROPN
ftr-415	6	87	individual	individual	PROPN
ftr-415	6	88	retirement	retirement	NOUN
ftr-415	6	89	accounts	account	NOUN
ftr-415	6	90	......................................	......................................	PUNCT
ftr-415	6	91	123	123	NUM
ftr-415	6	92	v.	v.	ADP
ftr-415	6	93	personal	personal	ADJ
ftr-415	6	94	income	income	NOUN
ftr-415	6	95	and	and	CCONJ
ftr-415	6	96	deductions	deduction	NOUN
ftr-415	6	97	.......................................	.......................................	PUNCT
ftr-415	6	98	124	124	NUM
ftr-415	6	99	a.	a.	NOUN
ftr-415	6	100	miscellaneous	miscellaneous	ADJ
ftr-415	6	101	income	income	NOUN
ftr-415	6	102	.....................................................	.....................................................	PUNCT
ftr-415	6	103	124	124	NUM
ftr-415	6	104	b.	b.	PROPN
ftr-415	6	105	profit	profit	NOUN
ftr-415	6	106	-	-	PUNCT
ftr-415	6	107	seeking	seek	VERB
ftr-415	6	108	individual	individual	ADJ
ftr-415	6	109	deductions	deduction	NOUN
ftr-415	6	110	.............................	.............................	PUNCT
ftr-415	6	111	125	125	NUM
ftr-415	6	112	c.	c.	NOUN
ftr-415	6	113	hobby	hobby	NOUN
ftr-415	6	114	losses	loss	NOUN
ftr-415	6	115	and	and	CCONJ
ftr-415	6	116	§	§	PROPN
ftr-415	6	117	280a	280a	PROPN
ftr-415	6	118	home	home	NOUN
ftr-415	6	119	office	office	NOUN
ftr-415	6	120	and	and	CCONJ
ftr-415	6	121	vacation	vacation	NOUN
ftr-415	6	122	homes	home	NOUN
ftr-415	6	123	.............................................................................	.............................................................................	PUNCT
ftr-415	6	124	127	127	NUM
ftr-415	6	125	d.	d.	NOUN
ftr-415	6	126	deductions	deduction	NOUN
ftr-415	6	127	and	and	CCONJ
ftr-415	6	128	credits	credit	NOUN
ftr-415	6	129	for	for	ADP
ftr-415	6	130	personal	personal	ADJ
ftr-415	6	131	expenses	expense	NOUN
ftr-415	6	132	..............	..............	PUNCT
ftr-415	6	133	128	128	NUM
ftr-415	6	134	e.	e.	PROPN
ftr-415	6	135	education	education	PROPN
ftr-415	6	136	:	:	PUNCT
ftr-415	6	137	helping	helping	AUX
ftr-415	6	138	pay	pay	VERB
ftr-415	6	139	college	college	NOUN
ftr-415	6	140	tuition	tuition	NOUN
ftr-415	6	141	(	(	PUNCT
ftr-415	6	142	or	or	CCONJ
ftr-415	6	143	is	be	AUX
ftr-415	6	144	it	it	PRON
ftr-415	6	145	helping	help	VERB
ftr-415	6	146	colleges	college	NOUN
ftr-415	6	147	increase	increase	VERB
ftr-415	6	148	tuition	tuition	NOUN
ftr-415	6	149	?	?	PUNCT
ftr-415	6	150	)	)	PUNCT
ftr-415	6	151	..................................	..................................	PUNCT
ftr-415	7	1	128	128	NUM
ftr-415	7	2	vi	vi	NOUN
ftr-415	7	3	.	.	PUNCT
ftr-415	8	1	corporations	corporation	NOUN
ftr-415	8	2	...........................................................................	...........................................................................	PUNCT
ftr-415	9	1	129	129	NUM
ftr-415	9	2	a.	a.	NOUN
ftr-415	9	3	entity	entity	NOUN
ftr-415	9	4	and	and	CCONJ
ftr-415	9	5	formation	formation	NOUN
ftr-415	9	6	......................................................	......................................................	PUNCT
ftr-415	9	7	129	129	NUM
ftr-415	9	8	b.	b.	NOUN
ftr-415	9	9	distributions	distribution	NOUN
ftr-415	9	10	and	and	CCONJ
ftr-415	9	11	redemptions	redemption	NOUN
ftr-415	9	12	.......................................	.......................................	PUNCT
ftr-415	9	13	130	130	NUM
ftr-415	9	14	c.	c.	NOUN
ftr-415	9	15	liquidations	liquidation	NOUN
ftr-415	9	16	....................................................................	....................................................................	PUNCT
ftr-415	10	1	131	131	NUM
ftr-415	10	2	d.	d.	PROPN
ftr-415	10	3	s	s	PROPN
ftr-415	10	4	corporations	corporation	NOUN
ftr-415	10	5	................................................................	................................................................	PUNCT
ftr-415	11	1	131	131	NUM
ftr-415	11	2	e.	e.	PROPN
ftr-415	11	3	affiliated	affiliate	VERB
ftr-415	11	4	corporations	corporation	NOUN
ftr-415	11	5	...................................................	...................................................	PUNCT
ftr-415	11	6	133	133	NUM
ftr-415	11	7	822003	822003	NUM
ftr-415	11	8	]	]	PUNCT
ftr-415	11	9	recent	recent	ADJ
ftr-415	11	10	developments	development	NOUN
ftr-415	11	11	in	in	ADP
ftr-415	11	12	federal	federal	ADJ
ftr-415	11	13	income	income	NOUN
ftr-415	11	14	taxation	taxation	PROPN
ftr-415	11	15	f.	f.	PROPN
ftr-415	11	16	reorganizations	reorganization	NOUN
ftr-415	11	17	and	and	CCONJ
ftr-415	11	18	corporate	corporate	ADJ
ftr-415	11	19	divisions	division	NOUN
ftr-415	11	20	......................	......................	PUNCT
ftr-415	11	21	139	139	NUM
ftr-415	11	22	g.	g.	NOUN
ftr-415	11	23	personal	personal	ADJ
ftr-415	11	24	holding	hold	VERB
ftr-415	11	25	companies	company	NOUN
ftr-415	11	26	and	and	CCONJ
ftr-415	11	27	accumulated	accumulate	VERB
ftr-415	11	28	earnings	earning	NOUN
ftr-415	11	29	tax	tax	NOUN
ftr-415	11	30	...................................................................	...................................................................	PUNCT
ftr-415	11	31	144	144	NUM
ftr-415	11	32	h.	h.	PROPN
ftr-415	11	33	miscellaneous	miscellaneous	ADJ
ftr-415	11	34	corporate	corporate	ADJ
ftr-415	11	35	issues	issue	NOUN
ftr-415	11	36	.....................................	.....................................	PUNCT
ftr-415	11	37	145	145	NUM
ftr-415	11	38	vii	vii	PROPN
ftr-415	11	39	.	.	PUNCT
ftr-415	11	40	partn	partn	ADJ
ftr-415	11	41	ersh	ersh	ADJ
ftr-415	11	42	ips	ip	NOUN
ftr-415	11	43	............................................................................	............................................................................	PUNCT
ftr-415	11	44	145	145	NUM
ftr-415	11	45	a.	a.	NOUN
ftr-415	11	46	formation	formation	NOUN
ftr-415	11	47	and	and	CCONJ
ftr-415	11	48	taxable	taxable	ADJ
ftr-415	11	49	years	year	NOUN
ftr-415	11	50	.........................................	.........................................	PUNCT
ftr-415	11	51	145	145	NUM
ftr-415	11	52	b.	b.	NOUN
ftr-415	11	53	allocations	allocation	NOUN
ftr-415	11	54	of	of	ADP
ftr-415	11	55	distributive	distributive	ADJ
ftr-415	11	56	share	share	NOUN
ftr-415	11	57	partnership	partnership	NOUN
ftr-415	11	58	debt	debt	NOUN
ftr-415	11	59	,	,	PUNCT
ftr-415	11	60	and	and	CCONJ
ftr-415	11	61	outside	outside	ADP
ftr-415	11	62	basis	basis	NOUN
ftr-415	11	63	............................................................	............................................................	PUNCT
ftr-415	11	64	146	146	NUM
ftr-415	11	65	c.	c.	NOUN
ftr-415	11	66	distributions	distribution	NOUN
ftr-415	11	67	and	and	CCONJ
ftr-415	11	68	transactions	transaction	NOUN
ftr-415	11	69	between	between	ADP
ftr-415	11	70	the	the	DET
ftr-415	11	71	partnership	partnership	NOUN
ftr-415	11	72	and	and	CCONJ
ftr-415	11	73	partners	partner	NOUN
ftr-415	11	74	................................................	................................................	PUNCT
ftr-415	11	75	147	147	NUM
ftr-415	11	76	d.	d.	NOUN
ftr-415	11	77	sales	sale	NOUN
ftr-415	11	78	of	of	ADP
ftr-415	11	79	partnership	partnership	NOUN
ftr-415	11	80	interests	interest	NOUN
ftr-415	11	81	,	,	PUNCT
ftr-415	11	82	liquidations	liquidation	NOUN
ftr-415	11	83	and	and	CCONJ
ftr-415	11	84	merges	merge	NOUN
ftr-415	11	85	......................................................................	......................................................................	PUNCT
ftr-415	11	86	147	147	NUM
ftr-415	11	87	e.	e.	PROPN
ftr-415	11	88	inside	inside	ADJ
ftr-415	11	89	basis	basis	NOUN
ftr-415	11	90	adjustments	adjustment	NOUN
ftr-415	11	91	.................................................	.................................................	PUNCT
ftr-415	11	92	147	147	NUM
ftr-415	11	93	f.	f.	PROPN
ftr-415	11	94	partnership	partnership	PROPN
ftr-415	11	95	audit	audit	NOUN
ftr-415	11	96	rules	rule	VERB
ftr-415	11	97	..................................................	..................................................	PUNCT
ftr-415	12	1	147	147	NUM
ftr-415	12	2	viii	viii	NOUN
ftr-415	12	3	.	.	PUNCT
ftr-415	13	1	tax	tax	NOUN
ftr-415	13	2	shelters	shelter	NOUN
ftr-415	13	3	............................................................................	............................................................................	PUNCT
ftr-415	13	4	148	148	NUM
ftr-415	13	5	a.	a.	NOUN
ftr-415	13	6	tax	tax	NOUN
ftr-415	13	7	shelter	shelter	NOUN
ftr-415	13	8	cases	case	NOUN
ftr-415	13	9	............................................................	............................................................	PUNCT
ftr-415	13	10	148	148	NUM
ftr-415	13	11	b.	b.	NOUN
ftr-415	13	12	identified	identify	VERB
ftr-415	13	13	“	"	PUNCT
ftr-415	13	14	tax	tax	NOUN
ftr-415	13	15	avoidance	avoidance	NOUN
ftr-415	13	16	transactions	transaction	NOUN
ftr-415	13	17	”	"	PUNCT
ftr-415	13	18	.........................	.........................	PUNCT
ftr-415	13	19	153	153	NUM
ftr-415	13	20	c.	c.	NOUN
ftr-415	13	21	disclosure	disclosure	NOUN
ftr-415	13	22	and	and	CCONJ
ftr-415	13	23	settlement	settlement	NOUN
ftr-415	13	24	...............................................	...............................................	PUNCT
ftr-415	14	1	156	156	NUM
ftr-415	14	2	ix	ix	ADJ
ftr-415	14	3	.	.	PUNCT
ftr-415	14	4	exempt	exempt	ADJ
ftr-415	14	5	organizations	organization	NOUN
ftr-415	14	6	and	and	CCONJ
ftr-415	14	7	charitable	charitable	ADJ
ftr-415	14	8	giving	giving	NOUN
ftr-415	14	9	...............	...............	PUNCT
ftr-415	14	10	159	159	NUM
ftr-415	14	11	a.	a.	NOUN
ftr-415	14	12	exempt	exempt	ADJ
ftr-415	14	13	organizations	organization	NOUN
ftr-415	14	14	....................................................	....................................................	PUNCT
ftr-415	14	15	159	159	NUM
ftr-415	14	16	b.	b.	NOUN
ftr-415	14	17	charitable	charitable	ADJ
ftr-415	14	18	giving	giving	NOUN
ftr-415	14	19	...........................................................	...........................................................	PUNCT
ftr-415	14	20	161	161	NUM
ftr-415	14	21	x.	x.	NOUN
ftr-415	14	22	tax	tax	NOUN
ftr-415	14	23	procedure	procedure	NOUN
ftr-415	14	24	.........................................................................	.........................................................................	PUNCT
ftr-415	14	25	162	162	NUM
ftr-415	14	26	a.	a.	NOUN
ftr-415	14	27	penalties	penalty	NOUN
ftr-415	14	28	and	and	CCONJ
ftr-415	14	29	prosecutions	prosecution	NOUN
ftr-415	14	30	.............................................	.............................................	PUNCT
ftr-415	14	31	162	162	NUM
ftr-415	14	32	b.	b.	NOUN
ftr-415	14	33	discovery	discovery	PROPN
ftr-415	14	34	:	:	PUNCT
ftr-415	14	35	summonses	summons	NOUN
ftr-415	14	36	and	and	CCONJ
ftr-415	14	37	foia	foia	PROPN
ftr-415	14	38	...................................	...................................	PUNCT
ftr-415	14	39	164	164	NUM
ftr-415	14	40	c.	c.	PROPN
ftr-415	14	41	litigation	litigation	NOUN
ftr-415	14	42	costs	cost	VERB
ftr-415	14	43	...............................................................	...............................................................	PUNCT
ftr-415	14	44	165	165	NUM
ftr-415	14	45	d.	d.	PROPN
ftr-415	14	46	statutory	statutory	PROPN
ftr-415	14	47	notice	notice	PROPN
ftr-415	14	48	...............................................................	...............................................................	PUNCT
ftr-415	14	49	166	166	NUM
ftr-415	14	50	e.	e.	PROPN
ftr-415	14	51	statue	statue	NOUN
ftr-415	14	52	of	of	ADP
ftr-415	14	53	limitations	limitation	NOUN
ftr-415	14	54	.......................................................	.......................................................	PUNCT
ftr-415	15	1	167	167	NUM
ftr-415	15	2	f.	f.	PROPN
ftr-415	15	3	liens	lien	NOUN
ftr-415	15	4	and	and	CCONJ
ftr-415	15	5	collections	collection	NOUN
ftr-415	15	6	......................................................	......................................................	PUNCT
ftr-415	15	7	168	168	NUM
ftr-415	15	8	g.	g.	PROPN
ftr-415	15	9	innocent	innocent	ADJ
ftr-415	15	10	spouse	spouse	NOUN
ftr-415	15	11	..............................................................	..............................................................	PUNCT
ftr-415	15	12	172	172	NUM
ftr-415	15	13	h.	h.	PROPN
ftr-415	15	14	miscellaneous	miscellaneous	NOUN
ftr-415	15	15	..................................................................	..................................................................	PUNCT
ftr-415	15	16	177	177	NUM
ftr-415	15	17	xi	xi	NOUN
ftr-415	15	18	.	.	PUNCT
ftr-415	16	1	w	w	NOUN
ftr-415	16	2	itholding	itholding	NOUN
ftr-415	16	3	and	and	CCONJ
ftr-415	16	4	excise	excise	NOUN
ftr-415	16	5	taxes	taxis	NOUN
ftr-415	16	6	..............................................	..............................................	PUNCT
ftr-415	16	7	182	182	NUM
ftr-415	16	8	a.	a.	NOUN
ftr-415	16	9	employment	employment	NOUN
ftr-415	16	10	taxes	taxis	NOUN
ftr-415	16	11	..........................................................	..........................................................	PUNCT
ftr-415	16	12	182	182	NUM
ftr-415	16	13	b.	b.	NOUN
ftr-415	16	14	self	self	NOUN
ftr-415	16	15	-	-	PUNCT
ftr-415	16	16	employment	employment	NOUN
ftr-415	16	17	..............................................................	..............................................................	PUNCT
ftr-415	16	18	183	183	NUM
ftr-415	16	19	c.	c.	NOUN
ftr-415	16	20	excise	excise	NOUN
ftr-415	16	21	taxes	taxis	NOUN
ftr-415	16	22	....................................................................	....................................................................	PUNCT
ftr-415	16	23	183	183	NUM
ftr-415	16	24	xii	xii	NOUN
ftr-415	16	25	.	.	PUNCT
ftr-415	17	1	tax	tax	NOUN
ftr-415	17	2	legislation	legislation	NOUN
ftr-415	17	3	.......................................................................	.......................................................................	PUNCT
ftr-415	18	1	183	183	NUM
ftr-415	18	2	a.	a.	NOUN
ftr-415	18	3	enacted	enact	VERB
ftr-415	18	4	...........................................................................	...........................................................................	PUNCT
ftr-415	18	5	183	183	NUM
ftr-415	18	6	b.	b.	PROPN
ftr-415	18	7	pending	pende	VERB
ftr-415	18	8	...........................................................................	...........................................................................	PUNCT
ftr-415	18	9	184	184	NUM
ftr-415	18	10	2003	2003	NUM
ftr-415	18	11	]	]	PUNCT
ftr-415	18	12	recent	recent	ADJ
ftr-415	18	13	developments	development	NOUN
ftr-415	18	14	in	in	ADP
ftr-415	18	15	federal	federal	ADJ
ftr-415	18	16	income	income	NOUN
ftr-415	18	17	taxation	taxation	NOUN
ftr-415	18	18	83	83	NUM
ftr-415	18	19	1	1	NUM
ftr-415	18	20	.	.	PUNCT
ftr-415	19	1	this	this	DET
ftr-415	19	2	outline	outline	NOUN
ftr-415	19	3	is	be	AUX
ftr-415	19	4	based	base	VERB
ftr-415	19	5	on	on	ADP
ftr-415	19	6	prior	prior	ADJ
ftr-415	19	7	current	current	ADJ
ftr-415	19	8	developments	development	NOUN
ftr-415	19	9	outlines	outline	NOUN
ftr-415	19	10	presented	present	VERB
ftr-415	19	11	by	by	ADP
ftr-415	19	12	the	the	DET
ftr-415	19	13	authors	author	NOUN
ftr-415	19	14	at	at	ADP
ftr-415	19	15	numerous	numerous	ADJ
ftr-415	19	16	continuing	continue	VERB
ftr-415	19	17	legal	legal	ADJ
ftr-415	19	18	education	education	NOUN
ftr-415	19	19	conferences	conference	NOUN
ftr-415	19	20	over	over	ADP
ftr-415	19	21	the	the	DET
ftr-415	19	22	past	past	ADJ
ftr-415	19	23	year	year	NOUN
ftr-415	19	24	.	.	PUNCT
ftr-415	20	1	among	among	ADP
ftr-415	20	2	the	the	DET
ftr-415	20	3	conferences	conference	NOUN
ftr-415	20	4	at	at	ADP
ftr-415	20	5	which	which	PRON
ftr-415	20	6	one	one	NUM
ftr-415	20	7	or	or	CCONJ
ftr-415	20	8	both	both	PRON
ftr-415	20	9	of	of	ADP
ftr-415	20	10	the	the	DET
ftr-415	20	11	authors	author	NOUN
ftr-415	20	12	presented	present	VERB
ftr-415	20	13	current	current	ADJ
ftr-415	20	14	developments	development	NOUN
ftr-415	20	15	based	base	VERB
ftr-415	20	16	on	on	ADP
ftr-415	20	17	this	this	DET
ftr-415	20	18	outline	outline	NOUN
ftr-415	20	19	during	during	ADP
ftr-415	20	20	the	the	DET
ftr-415	20	21	year	year	NOUN
ftr-415	20	22	2002	2002	NUM
ftr-415	20	23	are	be	AUX
ftr-415	20	24	the	the	DET
ftr-415	20	25	following	following	NOUN
ftr-415	20	26	:	:	PUNCT
ftr-415	20	27	aba	aba	PROPN
ftr-415	20	28	tax	tax	NOUN
ftr-415	20	29	section	section	NOUN
ftr-415	20	30	midyear	midyear	NOUN
ftr-415	20	31	meeting	meeting	NOUN
ftr-415	20	32	,	,	PUNCT
ftr-415	20	33	american	american	PROPN
ftr-415	20	34	institute	institute	PROPN
ftr-415	20	35	on	on	ADP
ftr-415	20	36	federal	federal	ADJ
ftr-415	20	37	taxation	taxation	NOUN
ftr-415	20	38	,	,	PUNCT
ftr-415	20	39	american	american	PROPN
ftr-415	20	40	petroleum	petroleum	PROPN
ftr-415	20	41	institute	institute	PROPN
ftr-415	20	42	,	,	PUNCT
ftr-415	20	43	denver	denver	PROPN
ftr-415	20	44	tax	tax	PROPN
ftr-415	20	45	institute	institute	PROPN
ftr-415	20	46	,	,	PUNCT
ftr-415	20	47	houston	houston	PROPN
ftr-415	20	48	bar	bar	PROPN
ftr-415	20	49	association	association	NOUN
ftr-415	20	50	tax	tax	NOUN
ftr-415	20	51	section	section	NOUN
ftr-415	20	52	,	,	PUNCT
ftr-415	20	53	university	university	NOUN
ftr-415	20	54	of	of	ADP
ftr-415	20	55	montana	montana	PROPN
ftr-415	20	56	tax	tax	NOUN
ftr-415	20	57	conference	conference	NOUN
ftr-415	20	58	,	,	PUNCT
ftr-415	20	59	university	university	PROPN
ftr-415	20	60	of	of	ADP
ftr-415	20	61	north	north	PROPN
ftr-415	20	62	carolina	carolina	PROPN
ftr-415	20	63	tax	tax	PROPN
ftr-415	20	64	institute	institute	PROPN
ftr-415	20	65	,	,	PUNCT
ftr-415	20	66	south	south	PROPN
ftr-415	20	67	carolina	carolina	PROPN
ftr-415	20	68	bar	bar	PROPN
ftr-415	20	69	association	association	PROPN
ftr-415	20	70	tax	tax	NOUN
ftr-415	20	71	section	section	NOUN
ftr-415	20	72	,	,	PUNCT
ftr-415	20	73	southern	southern	ADJ
ftr-415	20	74	federal	federal	ADJ
ftr-415	20	75	tax	tax	PROPN
ftr-415	20	76	institute	institute	PROPN
ftr-415	20	77	,	,	PUNCT
ftr-415	20	78	university	university	PROPN
ftr-415	20	79	of	of	ADP
ftr-415	20	80	texas	texas	PROPN
ftr-415	20	81	tax	tax	PROPN
ftr-415	20	82	conference	conference	NOUN
ftr-415	20	83	,	,	PUNCT
ftr-415	20	84	state	state	NOUN
ftr-415	20	85	bar	bar	NOUN
ftr-415	20	86	of	of	ADP
ftr-415	20	87	texas	texas	PROPN
ftr-415	20	88	tax	tax	NOUN
ftr-415	20	89	section	section	NOUN
ftr-415	20	90	,	,	PUNCT
ftr-415	20	91	tax	tax	NOUN
ftr-415	20	92	executives	executives	PROPN
ftr-415	20	93	institute	institute	PROPN
ftr-415	20	94	,	,	PUNCT
ftr-415	20	95	tennessee	tennessee	PROPN
ftr-415	20	96	tax	tax	PROPN
ftr-415	20	97	institute	institute	PROPN
ftr-415	20	98	,	,	PUNCT
ftr-415	20	99	texas	texas	PROPN
ftr-415	20	100	society	society	NOUN
ftr-415	20	101	of	of	ADP
ftr-415	20	102	cpas	cpas	PROPN
ftr-415	20	103	(	(	PUNCT
ftr-415	20	104	austin	austin	PROPN
ftr-415	20	105	chapter	chapter	PROPN
ftr-415	20	106	)	)	PUNCT
ftr-415	20	107	institute	institute	PROPN
ftr-415	20	108	,	,	PUNCT
ftr-415	20	109	tulane	tulane	PROPN
ftr-415	20	110	t	t	PROPN
ftr-415	20	111	ax	ax	PROPN
ftr-415	20	112	institute	institute	PROPN
ftr-415	20	113	,	,	PUNCT
ftr-415	20	114	university	university	PROPN
ftr-415	20	115	of	of	ADP
ftr-415	20	116	virginia	virginia	PROPN
ftr-415	20	117	conference	conference	PROPN
ftr-415	20	118	on	on	ADP
ftr-415	20	119	federal	federal	ADJ
ftr-415	20	120	taxation	taxation	NOUN
ftr-415	20	121	,	,	PUNCT
ftr-415	20	122	wednesday	wednesday	PROPN
ftr-415	20	123	tax	tax	PROPN
ftr-415	20	124	forum	forum	PROPN
ftr-415	20	125	(	(	PUNCT
ftr-415	20	126	houston	houston	PROPN
ftr-415	20	127	)	)	PUNCT
ftr-415	20	128	,	,	PUNCT
ftr-415	20	129	william	william	PROPN
ftr-415	20	130	&	&	CCONJ
ftr-415	20	131	m	m	PROPN
ftr-415	20	132	ary	ary	PROPN
ftr-415	20	133	tax	tax	NOUN
ftr-415	20	134	conference	conference	NOUN
ftr-415	20	135	.	.	PUNCT
ftr-415	21	1	this	this	DET
ftr-415	21	2	current	current	ADJ
ftr-415	21	3	developments	development	NOUN
ftr-415	21	4	outline	outline	NOUN
ftr-415	21	5	discusses	discuss	VERB
ftr-415	21	6	,	,	PUNCT
ftr-415	21	7	and	and	CCONJ
ftr-415	21	8	provides	provide	VERB
ftr-415	21	9	context	context	NOUN
ftr-415	21	10	to	to	PART
ftr-415	21	11	understand	understand	VERB
ftr-415	21	12	the	the	DET
ftr-415	21	13	significance	significance	NOUN
ftr-415	21	14	of	of	ADP
ftr-415	21	15	,	,	PUNCT
ftr-415	21	16	the	the	DET
ftr-415	21	17	most	most	ADV
ftr-415	21	18	important	important	ADJ
ftr-415	21	19	judicial	judicial	ADJ
ftr-415	21	20	decisions	decision	NOUN
ftr-415	21	21	and	and	CCONJ
ftr-415	21	22	administrative	administrative	ADJ
ftr-415	21	23	rulings	ruling	NOUN
ftr-415	21	24	and	and	CCONJ
ftr-415	21	25	regulations	regulation	NOUN
ftr-415	21	26	promulgated	promulgate	VERB
ftr-415	21	27	by	by	ADP
ftr-415	21	28	the	the	DET
ftr-415	21	29	internal	internal	ADJ
ftr-415	21	30	revenue	revenue	NOUN
ftr-415	21	31	service	service	NOUN
ftr-415	21	32	and	and	CCONJ
ftr-415	21	33	treasury	treasury	PROPN
ftr-415	21	34	department	department	PROPN
ftr-415	21	35	during	during	ADP
ftr-415	21	36	the	the	DET
ftr-415	21	37	year	year	NOUN
ftr-415	21	38	2002.1	2002.1	NUM
ftr-415	21	39	most	most	ADJ
ftr-415	21	40	treasury	treasury	NOUN
ftr-415	21	41	regulations	regulation	NOUN
ftr-415	21	42	,	,	PUNCT
ftr-415	21	43	however	however	ADV
ftr-415	21	44	,	,	PUNCT
ftr-415	21	45	are	be	AUX
ftr-415	21	46	so	so	ADV
ftr-415	21	47	complex	complex	ADJ
ftr-415	21	48	that	that	SCONJ
ftr-415	21	49	they	they	PRON
ftr-415	21	50	can	can	AUX
ftr-415	21	51	not	not	PART
ftr-415	21	52	be	be	AUX
ftr-415	21	53	discussed	discuss	VERB
ftr-415	21	54	in	in	ADP
ftr-415	21	55	detail	detail	NOUN
ftr-415	21	56	;	;	PUNCT
ftr-415	21	57	only	only	ADV
ftr-415	21	58	the	the	DET
ftr-415	21	59	basic	basic	ADJ
ftr-415	21	60	topic	topic	NOUN
ftr-415	21	61	and	and	CCONJ
ftr-415	21	62	fundamental	fundamental	ADJ
ftr-415	21	63	principles	principle	NOUN
ftr-415	21	64	are	be	AUX
ftr-415	21	65	highlighted	highlight	VERB
ftr-415	21	66	.	.	PUNCT
ftr-415	22	1	amendments	amendment	NOUN
ftr-415	22	2	to	to	ADP
ftr-415	22	3	the	the	DET
ftr-415	22	4	internal	internal	PROPN
ftr-415	22	5	revenue	revenue	NOUN
ftr-415	22	6	code	code	NOUN
ftr-415	22	7	generally	generally	ADV
ftr-415	22	8	are	be	AUX
ftr-415	22	9	not	not	PART
ftr-415	22	10	discussed	discuss	VERB
ftr-415	22	11	except	except	SCONJ
ftr-415	22	12	to	to	ADP
ftr-415	22	13	the	the	DET
ftr-415	22	14	extent	extent	NOUN
ftr-415	22	15	that	that	SCONJ
ftr-415	22	16	they	they	PRON
ftr-415	22	17	have	have	AUX
ftr-415	22	18	either	either	CCONJ
ftr-415	22	19	led	lead	VERB
ftr-415	22	20	to	to	ADP
ftr-415	22	21	administrative	administrative	ADJ
ftr-415	22	22	rulings	ruling	NOUN
ftr-415	22	23	and	and	CCONJ
ftr-415	22	24	regulations	regulation	NOUN
ftr-415	22	25	or	or	CCONJ
ftr-415	22	26	have	have	AUX
ftr-415	22	27	affected	affect	VERB
ftr-415	22	28	previously	previously	ADV
ftr-415	22	29	issued	issue	VERB
ftr-415	22	30	rulings	ruling	NOUN
ftr-415	22	31	and	and	CCONJ
ftr-415	22	32	regulations	regulation	NOUN
ftr-415	22	33	otherwise	otherwise	ADV
ftr-415	22	34	covered	cover	VERB
ftr-415	22	35	by	by	ADP
ftr-415	22	36	the	the	DET
ftr-415	22	37	outline	outline	NOUN
ftr-415	22	38	.	.	PUNCT
ftr-415	23	1	the	the	DET
ftr-415	23	2	outline	outline	NOUN
ftr-415	23	3	focuses	focus	VERB
ftr-415	23	4	primarily	primarily	ADV
ftr-415	23	5	on	on	ADP
ftr-415	23	6	topics	topic	NOUN
ftr-415	23	7	of	of	ADP
ftr-415	23	8	broad	broad	ADJ
ftr-415	23	9	general	general	ADJ
ftr-415	23	10	interest	interest	NOUN
ftr-415	23	11	–	–	PUNCT
ftr-415	23	12	¾	¾	NOUN
ftr-415	23	13	income	income	NOUN
ftr-415	23	14	tax	tax	NOUN
ftr-415	23	15	accounting	accounting	NOUN
ftr-415	23	16	rules	rule	NOUN
ftr-415	23	17	,	,	PUNCT
ftr-415	23	18	determination	determination	NOUN
ftr-415	23	19	of	of	ADP
ftr-415	23	20	gross	gross	ADJ
ftr-415	23	21	income	income	NOUN
ftr-415	23	22	,	,	PUNCT
ftr-415	23	23	allowable	allowable	ADJ
ftr-415	23	24	deductions	deduction	NOUN
ftr-415	23	25	,	,	PUNCT
ftr-415	23	26	treatment	treatment	NOUN
ftr-415	23	27	of	of	ADP
ftr-415	23	28	capital	capital	NOUN
ftr-415	23	29	gains	gain	NOUN
ftr-415	23	30	and	and	CCONJ
ftr-415	23	31	losses	loss	NOUN
ftr-415	23	32	,	,	PUNCT
ftr-415	23	33	corporate	corporate	ADJ
ftr-415	23	34	and	and	CCONJ
ftr-415	23	35	partnership	partnership	NOUN
ftr-415	23	36	taxation	taxation	NOUN
ftr-415	23	37	,	,	PUNCT
ftr-415	23	38	exempt	exempt	ADJ
ftr-415	23	39	organizations	organization	NOUN
ftr-415	23	40	,	,	PUNCT
ftr-415	23	41	and	and	CCONJ
ftr-415	23	42	procedure	procedure	NOUN
ftr-415	23	43	and	and	CCONJ
ftr-415	23	44	penalties	penalty	NOUN
ftr-415	23	45	.	.	PUNCT
ftr-415	24	1	it	it	PRON
ftr-415	24	2	deals	deal	VERB
ftr-415	24	3	summarily	summarily	ADV
ftr-415	24	4	with	with	ADP
ftr-415	24	5	qualified	qualified	ADJ
ftr-415	24	6	pension	pension	NOUN
ftr-415	24	7	and	and	CCONJ
ftr-415	24	8	profit	profit	NOUN
ftr-415	24	9	sharing	sharing	NOUN
ftr-415	24	10	plans	plan	NOUN
ftr-415	24	11	,	,	PUNCT
ftr-415	24	12	but	but	CCONJ
ftr-415	24	13	generally	generally	ADV
ftr-415	24	14	does	do	AUX
ftr-415	24	15	not	not	PART
ftr-415	24	16	deal	deal	VERB
ftr-415	24	17	with	with	ADP
ftr-415	24	18	international	international	ADJ
ftr-415	24	19	taxation	taxation	NOUN
ftr-415	24	20	or	or	CCONJ
ftr-415	24	21	specialized	specialized	ADJ
ftr-415	24	22	industries	industry	NOUN
ftr-415	24	23	,	,	PUNCT
ftr-415	24	24	such	such	ADJ
ftr-415	24	25	as	as	ADP
ftr-415	24	26	banking	banking	NOUN
ftr-415	24	27	,	,	PUNCT
ftr-415	24	28	insurance	insurance	NOUN
ftr-415	24	29	,	,	PUNCT
ftr-415	24	30	and	and	CCONJ
ftr-415	24	31	financial	financial	ADJ
ftr-415	24	32	services	service	NOUN
ftr-415	24	33	.	.	PUNCT
ftr-415	25	1	i.	i.	PROPN
ftr-415	25	2	accounting	accounting	PROPN
ftr-415	25	3	a.	a.	PROPN
ftr-415	25	4	accounting	accounting	NOUN
ftr-415	25	5	methods	method	NOUN
ftr-415	25	6	1	1	NUM
ftr-415	25	7	.	.	PUNCT
ftr-415	25	8	proposed	propose	VERB
ftr-415	25	9	regulations	regulation	NOUN
ftr-415	25	10	on	on	ADP
ftr-415	25	11	adopting	adopt	VERB
ftr-415	25	12	and	and	CCONJ
ftr-415	25	13	changing	change	VERB
ftr-415	25	14	taxable	taxable	ADJ
ftr-415	25	15	years	year	NOUN
ftr-415	25	16	.	.	PUNCT
ftr-415	26	1	reg-106917	reg-106917	NOUN
ftr-415	26	2	-	-	PUNCT
ftr-415	26	3	99	99	NUM
ftr-415	26	4	,	,	PUNCT
ftr-415	26	5	changes	change	NOUN
ftr-415	26	6	in	in	ADP
ftr-415	26	7	accounting	accounting	NOUN
ftr-415	26	8	periods	period	NOUN
ftr-415	26	9	,	,	PUNCT
ftr-415	26	10	66	66	NUM
ftr-415	26	11	f.r	f.r	NOUN
ftr-415	26	12	.	.	PROPN
ftr-415	26	13	31850	31850	NUM
ftr-415	26	14	(	(	PUNCT
ftr-415	26	15	6/13/01	6/13/01	NUM
ftr-415	26	16	)	)	PUNCT
ftr-415	26	17	.	.	PUNCT
ftr-415	27	1	the	the	DET
ftr-415	27	2	treasury	treasury	PROPN
ftr-415	27	3	department	department	PROPN
ftr-415	27	4	has	have	AUX
ftr-415	27	5	published	publish	VERB
ftr-415	27	6	proposed	propose	VERB
ftr-415	27	7	amendments	amendment	NOUN
ftr-415	27	8	to	to	ADP
ftr-415	27	9	regulations	regulation	NOUN
ftr-415	27	10	under	under	ADP
ftr-415	27	11	§	§	PROPN
ftr-415	27	12	§	§	PROPN
ftr-415	27	13	441	441	NUM
ftr-415	27	14	,	,	PUNCT
ftr-415	27	15	442	442	NUM
ftr-415	27	16	,	,	PUNCT
ftr-415	27	17	706	706	NUM
ftr-415	27	18	,	,	PUNCT
ftr-415	27	19	and	and	CCONJ
ftr-415	27	20	1378	1378	NUM
ftr-415	27	21	regarding	regard	VERB
ftr-415	27	22	the	the	DET
ftr-415	27	23	requirement	requirement	NOUN
ftr-415	27	24	to	to	PART
ftr-415	27	25	obtain	obtain	VERB
ftr-415	27	26	the	the	DET
ftr-415	27	27	approval	approval	NOUN
ftr-415	27	28	of	of	ADP
ftr-415	27	29	the	the	DET
ftr-415	27	30	commissioner	commissioner	NOUN
ftr-415	27	31	to	to	PART
ftr-415	27	32	adopt	adopt	VERB
ftr-415	27	33	,	,	PUNCT
ftr-415	27	34	change	change	NOUN
ftr-415	27	35	,	,	PUNCT
ftr-415	27	36	or	or	CCONJ
ftr-415	27	37	retain	retain	VERB
ftr-415	27	38	an	an	DET
ftr-415	27	39	annual	annual	ADJ
ftr-415	27	40	accounting	accounting	NOUN
ftr-415	27	41	period	period	NOUN
ftr-415	27	42	.	.	PUNCT
ftr-415	28	1	proposed	propose	VERB
ftr-415	28	2	regs	reg	NOUN
ftr-415	28	3	.	.	PUNCT
ftr-415	29	1	§	§	PROPN
ftr-415	29	2	§	§	PROPN
ftr-415	29	3	1.441	1.441	NUM
ftr-415	29	4	-	-	SYM
ftr-415	29	5	1	1	NUM
ftr-415	29	6	through	through	ADP
ftr-415	29	7	1.441	1.441	NUM
ftr-415	29	8	-	-	SYM
ftr-415	29	9	4	4	NUM
ftr-415	29	10	generally	generally	ADV
ftr-415	29	11	are	be	AUX
ftr-415	29	12	substantively	substantively	ADV
ftr-415	29	13	the	the	DET
ftr-415	29	14	same	same	ADJ
ftr-415	29	15	as	as	ADP
ftr-415	29	16	temp	temp	NOUN
ftr-415	29	17	.	.	PUNCT
ftr-415	30	1	regs	regs	PROPN
ftr-415	30	2	.	.	PUNCT
ftr-415	31	1	§	§	PROPN
ftr-415	31	2	§	§	PROPN
ftr-415	31	3	1.441	1.441	NUM
ftr-415	31	4	-	-	SYM
ftr-415	31	5	1	1	NUM
ftr-415	31	6	t	t	NOUN
ftr-415	31	7	through	through	ADP
ftr-415	31	8	1.441	1.441	NUM
ftr-415	31	9	-	-	SYM
ftr-415	31	10	4	4	NUM
ftr-415	31	11	t	t	NOUN
ftr-415	31	12	,	,	PUNCT
ftr-415	31	13	including	include	VERB
ftr-415	31	14	the	the	DET
ftr-415	31	15	general	general	ADJ
ftr-415	31	16	rules	rule	NOUN
ftr-415	31	17	for	for	ADP
ftr-415	31	18	the	the	DET
ftr-415	31	19	period	period	NOUN
ftr-415	31	20	for	for	ADP
ftr-415	31	21	computing	compute	VERB
ftr-415	31	22	tax	tax	NOUN
ftr-415	31	23	,	,	PUNCT
ftr-415	31	24	numerous	numerous	ADJ
ftr-415	31	25	definitions	definition	NOUN
ftr-415	31	26	,	,	PUNCT
ftr-415	31	27	and	and	CCONJ
ftr-415	31	28	the	the	DET
ftr-415	31	29	requirement	requirement	NOUN
ftr-415	31	30	that	that	SCONJ
ftr-415	31	31	partnerships	partnership	NOUN
ftr-415	31	32	,	,	PUNCT
ftr-415	31	33	s	s	NOUN
ftr-415	31	34	corporations	corporation	NOUN
ftr-415	31	35	,	,	PUNCT
ftr-415	31	36	and	and	CCONJ
ftr-415	31	37	pscs	psc	NOUN
ftr-415	31	38	generally	generally	ADV
ftr-415	31	39	must	must	AUX
ftr-415	31	40	demonstrate	demonstrate	VERB
ftr-415	31	41	a	a	DET
ftr-415	31	42	business	business	NOUN
ftr-415	31	43	purpose	purpose	NOUN
ftr-415	31	44	and	and	CCONJ
ftr-415	31	45	obtain	obtain	VERB
ftr-415	31	46	approval	approval	NOUN
ftr-415	31	47	to	to	PART
ftr-415	31	48	adopt	adopt	VERB
ftr-415	31	49	or	or	CCONJ
ftr-415	31	50	retain	retain	VERB
ftr-415	31	51	a	a	DET
ftr-415	31	52	taxable	taxable	ADJ
ftr-415	31	53	year	year	NOUN
ftr-415	31	54	other	other	ADJ
ftr-415	31	55	than	than	ADP
ftr-415	31	56	their	their	PRON
ftr-415	31	57	required	require	VERB
ftr-415	31	58	taxable	taxable	ADJ
ftr-415	31	59	year	year	NOUN
ftr-415	31	60	,	,	PUNCT
ftr-415	31	61	but	but	CCONJ
ftr-415	31	62	the	the	DET
ftr-415	31	63	proposed	propose	VERB
ftr-415	31	64	regulations	regulation	NOUN
ftr-415	31	65	are	be	AUX
ftr-415	31	66	reorganized	reorganize	VERB
ftr-415	31	67	.	.	PUNCT
ftr-415	31	68	!	!	PUNCT
ftr-415	32	1	proposed	propose	VERB
ftr-415	32	2	reg	reg	NOUN
ftr-415	32	3	.	.	PUNCT
ftr-415	33	1	§	§	PROPN
ftr-415	33	2	1.441	1.441	NUM
ftr-415	33	3	-	-	SYM
ftr-415	33	4	1(c	1(c	NUM
ftr-415	33	5	)	)	PUNCT
ftr-415	33	6	provides	provide	VERB
ftr-415	33	7	that	that	SCONJ
ftr-415	33	8	a	a	DET
ftr-415	33	9	taxable	taxable	ADJ
ftr-415	33	10	year	year	NOUN
ftr-415	33	11	is	be	AUX
ftr-415	33	12	adopted	adopt	VERB
ftr-415	33	13	by	by	ADP
ftr-415	33	14	filing	file	VERB
ftr-415	33	15	the	the	DET
ftr-415	33	16	first	first	ADJ
ftr-415	33	17	federal	federal	ADJ
ftr-415	33	18	income	income	NOUN
ftr-415	33	19	tax	tax	NOUN
ftr-415	33	20	return	return	NOUN
ftr-415	33	21	using	use	VERB
ftr-415	33	22	that	that	DET
ftr-415	33	23	taxable	taxable	ADJ
ftr-415	33	24	year	year	NOUN
ftr-415	33	25	.	.	PUNCT
ftr-415	34	1	filing	file	VERB
ftr-415	34	2	an	an	DET
ftr-415	34	3	application	application	NOUN
ftr-415	34	4	for	for	ADP
ftr-415	34	5	an	an	DET
ftr-415	34	6	ein	ein	PROPN
ftr-415	34	7	,	,	PUNCT
ftr-415	34	8	filing	file	VERB
ftr-415	34	9	an	an	DET
ftr-415	34	10	extension	extension	NOUN
ftr-415	34	11	,	,	PUNCT
ftr-415	34	12	or	or	CCONJ
ftr-415	34	13	making	make	VERB
ftr-415	34	14	estimated	estimate	VERB
ftr-415	34	15	tax	tax	NOUN
ftr-415	34	16	payments	payment	NOUN
ftr-415	34	17	,	,	PUNCT
ftr-415	34	18	indicating	indicate	VERB
ftr-415	34	19	a	a	DET
ftr-415	34	20	particular	particular	ADJ
ftr-415	34	21	taxable	taxable	ADJ
ftr-415	34	22	year	year	NOUN
ftr-415	34	23	would	would	AUX
ftr-415	34	24	not	not	PART
ftr-415	34	25	constitute	constitute	VERB
ftr-415	34	26	an	an	DET
ftr-415	34	27	adoption	adoption	NOUN
ftr-415	34	28	of	of	ADP
ftr-415	34	29	that	that	DET
ftr-415	34	30	year	year	NOUN
ftr-415	34	31	.	.	PUNCT
ftr-415	35	1	[	[	X
ftr-415	35	2	rev	rev	X
ftr-415	35	3	.	.	PROPN
ftr-415	35	4	rul	rul	NOUN
ftr-415	35	5	.	.	PUNCT
ftr-415	36	1	57	57	NUM
ftr-415	36	2	-	-	SYM
ftr-415	36	3	589	589	NUM
ftr-415	36	4	,	,	PUNCT
ftr-415	36	5	1957	1957	NUM
ftr-415	36	6	-	-	SYM
ftr-415	36	7	2	2	NUM
ftr-415	36	8	c.b	c.b	PROPN
ftr-415	36	9	.	.	PROPN
ftr-415	36	10	298	298	NUM
ftr-415	36	11	,	,	PUNCT
ftr-415	36	12	and	and	CCONJ
ftr-415	36	13	rev	rev	PROPN
ftr-415	36	14	.	.	PROPN
ftr-415	36	15	rul	rul	PROPN
ftr-415	36	16	.	.	PUNCT
ftr-415	37	1	69	69	NUM
ftr-415	37	2	-	-	SYM
ftr-415	37	3	563	563	NUM
ftr-415	37	4	,	,	PUNCT
ftr-415	37	5	1969	1969	NUM
ftr-415	37	6	-	-	SYM
ftr-415	37	7	2	2	NUM
ftr-415	37	8	c.b	c.b	PROPN
ftr-415	37	9	.	.	PROPN
ftr-415	37	10	104	104	NUM
ftr-415	37	11	,	,	PUNCT
ftr-415	37	12	holding	hold	VERB
ftr-415	37	13	that	that	SCONJ
ftr-415	37	14	the	the	DET
ftr-415	37	15	filing	filing	NOUN
ftr-415	37	16	of	of	ADP
ftr-415	37	17	an	an	DET
ftr-415	37	18	extension	extension	NOUN
ftr-415	37	19	and	and	CCONJ
ftr-415	37	20	estimated	estimate	VERB
ftr-415	37	21	tax	tax	NOUN
ftr-415	37	22	payments	payment	NOUN
ftr-415	37	23	establishes	establish	VERB
ftr-415	37	24	a	a	DET
ftr-415	37	25	taxable	taxable	ADJ
ftr-415	37	26	year	year	NOUN
ftr-415	37	27	,	,	PUNCT
ftr-415	37	28	will	will	AUX
ftr-415	37	29	be	be	AUX
ftr-415	37	30	superseded	supersede	VERB
ftr-415	37	31	.	.	PUNCT
ftr-415	37	32	]	]	PUNCT
ftr-415	37	33	!	!	PUNCT
ftr-415	38	1	the	the	DET
ftr-415	38	2	proposed	propose	VERB
ftr-415	38	3	regulations	regulation	NOUN
ftr-415	38	4	under	under	ADP
ftr-415	38	5	§	§	PROPN
ftr-415	38	6	442	442	NUM
ftr-415	38	7	continue	continue	VERB
ftr-415	38	8	to	to	PART
ftr-415	38	9	require	require	VERB
ftr-415	38	10	that	that	SCONJ
ftr-415	38	11	the	the	DET
ftr-415	38	12	taxpayer	taxpayer	NOUN
ftr-415	38	13	demonstrate	demonstrate	VERB
ftr-415	38	14	a	a	DET
ftr-415	38	15	business	business	NOUN
ftr-415	38	16	purpose	purpose	NOUN
ftr-415	38	17	for	for	ADP
ftr-415	38	18	84	84	NUM
ftr-415	38	19	florida	florida	PROPN
ftr-415	38	20	tax	tax	NOUN
ftr-415	38	21	review	review	NOUN
ftr-415	39	1	[	[	X
ftr-415	39	2	vol.6	vol.6	NUM
ftr-415	39	3	:	:	PUNCT
ftr-415	39	4	si	si	X
ftr-415	39	5	changing	change	VERB
ftr-415	39	6	taxable	taxable	ADJ
ftr-415	39	7	years	year	NOUN
ftr-415	39	8	.	.	PUNCT
ftr-415	40	1	the	the	DET
ftr-415	40	2	proposed	propose	VERB
ftr-415	40	3	regulations	regulation	NOUN
ftr-415	40	4	use	use	VERB
ftr-415	40	5	the	the	DET
ftr-415	40	6	term	term	NOUN
ftr-415	40	7	“	"	PUNCT
ftr-415	40	8	business	business	NOUN
ftr-415	40	9	purpose	purpose	NOUN
ftr-415	40	10	”	"	PUNCT
ftr-415	40	11	rather	rather	ADV
ftr-415	40	12	than	than	ADP
ftr-415	40	13	the	the	DET
ftr-415	40	14	“	"	PUNCT
ftr-415	40	15	substantial	substantial	ADJ
ftr-415	40	16	business	business	NOUN
ftr-415	40	17	purpose	purpose	NOUN
ftr-415	40	18	”	"	PUNCT
ftr-415	40	19	of	of	ADP
ftr-415	40	20	the	the	DET
ftr-415	40	21	temporary	temporary	ADJ
ftr-415	40	22	regulations	regulation	NOUN
ftr-415	40	23	,	,	PUNCT
ftr-415	40	24	but	but	CCONJ
ftr-415	40	25	,	,	PUNCT
ftr-415	40	26	according	accord	VERB
ftr-415	40	27	to	to	ADP
ftr-415	40	28	the	the	DET
ftr-415	40	29	preamble	preamble	NOUN
ftr-415	40	30	,	,	PUNCT
ftr-415	40	31	the	the	DET
ftr-415	40	32	treasury	treasury	PROPN
ftr-415	40	33	department	department	NOUN
ftr-415	40	34	does	do	AUX
ftr-415	40	35	not	not	PART
ftr-415	40	36	intend	intend	VERB
ftr-415	40	37	the	the	DET
ftr-415	40	38	change	change	NOUN
ftr-415	40	39	in	in	ADP
ftr-415	40	40	the	the	DET
ftr-415	40	41	language	language	NOUN
ftr-415	40	42	to	to	PART
ftr-415	40	43	change	change	VERB
ftr-415	40	44	the	the	DET
ftr-415	40	45	standard	standard	NOUN
ftr-415	40	46	.	.	PUNCT
ftr-415	41	1	under	under	ADP
ftr-415	41	2	prop	prop	NOUN
ftr-415	41	3	.	.	PUNCT
ftr-415	42	1	reg	reg	NOUN
ftr-415	42	2	.	.	PUNCT
ftr-415	43	1	§	§	PROPN
ftr-415	43	2	1.442	1.442	NUM
ftr-415	43	3	-	-	SYM
ftr-415	43	4	1(b	1(b	NUM
ftr-415	43	5	)	)	PUNCT
ftr-415	43	6	,	,	PUNCT
ftr-415	43	7	form	form	NOUN
ftr-415	43	8	1128	1128	NUM
ftr-415	43	9	would	would	AUX
ftr-415	43	10	have	have	VERB
ftr-415	43	11	to	to	PART
ftr-415	43	12	be	be	AUX
ftr-415	43	13	filed	file	VERB
ftr-415	43	14	by	by	ADP
ftr-415	43	15	the	the	DET
ftr-415	43	16	15th	15th	ADJ
ftr-415	43	17	day	day	NOUN
ftr-415	43	18	of	of	ADP
ftr-415	43	19	the	the	DET
ftr-415	43	20	third	third	ADJ
ftr-415	44	1	[	[	X
ftr-415	44	2	rather	rather	ADV
ftr-415	44	3	than	than	ADP
ftr-415	44	4	second	second	ADJ
ftr-415	44	5	]	]	PUNCT
ftr-415	44	6	month	month	NOUN
ftr-415	44	7	of	of	ADP
ftr-415	44	8	the	the	DET
ftr-415	44	9	first	first	ADJ
ftr-415	44	10	effective	effective	ADJ
ftr-415	44	11	[	[	X
ftr-415	44	12	the	the	DET
ftr-415	44	13	short	short	ADJ
ftr-415	44	14	]	]	PUNCT
ftr-415	44	15	year	year	NOUN
ftr-415	44	16	.	.	PUNCT
ftr-415	45	1	the	the	DET
ftr-415	45	2	automatic	automatic	ADJ
ftr-415	45	3	approval	approval	NOUN
ftr-415	45	4	provisions	provision	NOUN
ftr-415	45	5	have	have	AUX
ftr-415	45	6	been	be	AUX
ftr-415	45	7	deleted	delete	VERB
ftr-415	45	8	in	in	ADP
ftr-415	45	9	favor	favor	NOUN
ftr-415	45	10	of	of	ADP
ftr-415	45	11	the	the	DET
ftr-415	45	12	standards	standard	NOUN
ftr-415	45	13	of	of	ADP
ftr-415	45	14	rev	rev	PROPN
ftr-415	45	15	.	.	PROPN
ftr-415	45	16	proc	proc	PROPN
ftr-415	45	17	.	.	PUNCT
ftr-415	46	1	2000	2000	NUM
ftr-415	46	2	-	-	SYM
ftr-415	46	3	11	11	NUM
ftr-415	46	4	,	,	PUNCT
ftr-415	46	5	2000	2000	NUM
ftr-415	46	6	-	-	SYM
ftr-415	46	7	1	1	NUM
ftr-415	46	8	c.b	c.b	PROPN
ftr-415	46	9	.	.	PROPN
ftr-415	46	10	309	309	NUM
ftr-415	46	11	,	,	PUNCT
ftr-415	46	12	superseded	supersede	VERB
ftr-415	46	13	by	by	ADP
ftr-415	46	14	rev	rev	PROPN
ftr-415	46	15	.	.	PROPN
ftr-415	46	16	proc	proc	PROPN
ftr-415	46	17	.	.	PUNCT
ftr-415	47	1	2002	2002	NUM
ftr-415	47	2	-	-	SYM
ftr-415	47	3	37	37	NUM
ftr-415	47	4	,	,	PUNCT
ftr-415	47	5	2002	2002	NUM
ftr-415	47	6	-	-	SYM
ftr-415	47	7	22	22	NUM
ftr-415	47	8	i.r.b	i.r.b	NOUN
ftr-415	47	9	.	.	PUNCT
ftr-415	48	1	1030	1030	NUM
ftr-415	48	2	(	(	PUNCT
ftr-415	48	3	6/3/02	6/3/02	NUM
ftr-415	48	4	)	)	PUNCT
ftr-415	48	5	,	,	PUNCT
ftr-415	48	6	infra	infra	NOUN
ftr-415	48	7	.	.	PUNCT
ftr-415	48	8	!	!	PUNCT
ftr-415	49	1	proposed	propose	VERB
ftr-415	49	2	reg	reg	NOUN
ftr-415	49	3	.	.	PUNCT
ftr-415	50	1	§	§	PROPN
ftr-415	50	2	1.706	1.706	NUM
ftr-415	50	3	-	-	SYM
ftr-415	50	4	1	1	NUM
ftr-415	50	5	reflects	reflect	VERB
ftr-415	50	6	the	the	DET
ftr-415	50	7	1986	1986	NUM
ftr-415	50	8	act	act	NOUN
ftr-415	50	9	required	require	VERB
ftr-415	50	10	taxable	taxable	ADJ
ftr-415	50	11	year	year	NOUN
ftr-415	50	12	rules	rule	NOUN
ftr-415	50	13	and	and	CCONJ
ftr-415	50	14	the	the	DET
ftr-415	50	15	least	least	ADJ
ftr-415	50	16	aggregate	aggregate	ADJ
ftr-415	50	17	deferral	deferral	ADJ
ftr-415	50	18	standard	standard	NOUN
ftr-415	50	19	.	.	PUNCT
ftr-415	51	1	generally	generally	ADV
ftr-415	51	2	speaking	speak	VERB
ftr-415	51	3	,	,	PUNCT
ftr-415	51	4	the	the	DET
ftr-415	51	5	substantive	substantive	ADJ
ftr-415	51	6	rules	rule	NOUN
ftr-415	51	7	incorporate	incorporate	VERB
ftr-415	51	8	temp	temp	NOUN
ftr-415	51	9	.	.	PUNCT
ftr-415	52	1	reg	reg	NOUN
ftr-415	52	2	.	.	PUNCT
ftr-415	53	1	§	§	PROPN
ftr-415	53	2	1.706	1.706	NUM
ftr-415	53	3	-	-	SYM
ftr-415	53	4	1	1	NUM
ftr-415	53	5	t	t	NOUN
ftr-415	53	6	,	,	PUNCT
ftr-415	53	7	but	but	CCONJ
ftr-415	53	8	the	the	DET
ftr-415	53	9	proposed	propose	VERB
ftr-415	53	10	regulations	regulation	NOUN
ftr-415	53	11	elaborate	elaborate	VERB
ftr-415	53	12	the	the	DET
ftr-415	53	13	standards	standard	NOUN
ftr-415	53	14	for	for	ADP
ftr-415	53	15	determining	determine	VERB
ftr-415	53	16	a	a	DET
ftr-415	53	17	partner	partner	NOUN
ftr-415	53	18	’s	’s	PART
ftr-415	53	19	interests	interest	NOUN
ftr-415	53	20	in	in	ADP
ftr-415	53	21	profits	profit	NOUN
ftr-415	53	22	and	and	CCONJ
ftr-415	53	23	capital	capital	NOUN
ftr-415	53	24	for	for	ADP
ftr-415	53	25	purposes	purpose	NOUN
ftr-415	53	26	of	of	ADP
ftr-415	53	27	applying	apply	VERB
ftr-415	53	28	those	those	DET
ftr-415	53	29	tests	test	NOUN
ftr-415	53	30	—	—	PUNCT
ftr-415	53	31	income	income	NOUN
ftr-415	53	32	interests	interest	NOUN
ftr-415	53	33	are	be	AUX
ftr-415	53	34	determined	determine	VERB
ftr-415	53	35	with	with	ADP
ftr-415	53	36	respect	respect	NOUN
ftr-415	53	37	to	to	ADP
ftr-415	53	38	taxable	taxable	ADJ
ftr-415	53	39	income	income	NOUN
ftr-415	53	40	,	,	PUNCT
ftr-415	53	41	not	not	PART
ftr-415	53	42	book	book	NOUN
ftr-415	53	43	income	income	NOUN
ftr-415	53	44	,	,	PUNCT
ftr-415	53	45	and	and	CCONJ
ftr-415	53	46	capital	capital	NOUN
ftr-415	53	47	interests	interest	NOUN
ftr-415	53	48	are	be	AUX
ftr-415	53	49	determined	determine	VERB
ftr-415	53	50	with	with	ADP
ftr-415	53	51	respect	respect	NOUN
ftr-415	53	52	to	to	ADP
ftr-415	53	53	a	a	DET
ftr-415	53	54	hypothetical	hypothetical	ADJ
ftr-415	53	55	liquidation	liquidation	NOUN
ftr-415	53	56	.	.	PUNCT
ftr-415	54	1	procedural	procedural	ADJ
ftr-415	54	2	rules	rule	NOUN
ftr-415	54	3	for	for	ADP
ftr-415	54	4	requesting	request	VERB
ftr-415	54	5	a	a	DET
ftr-415	54	6	year	year	NOUN
ftr-415	54	7	other	other	ADJ
ftr-415	54	8	than	than	ADP
ftr-415	54	9	a	a	DET
ftr-415	54	10	required	require	VERB
ftr-415	54	11	year	year	NOUN
ftr-415	54	12	have	have	AUX
ftr-415	54	13	been	be	AUX
ftr-415	54	14	removed	remove	VERB
ftr-415	54	15	in	in	ADP
ftr-415	54	16	favor	favor	NOUN
ftr-415	54	17	of	of	ADP
ftr-415	54	18	prop	prop	NOUN
ftr-415	54	19	.	.	PUNCT
ftr-415	55	1	reg	reg	NOUN
ftr-415	55	2	.	.	PUNCT
ftr-415	56	1	§	§	PROPN
ftr-415	56	2	1.442	1.442	NUM
ftr-415	56	3	-	-	SYM
ftr-415	56	4	1	1	NUM
ftr-415	56	5	procedures	procedure	NOUN
ftr-415	56	6	.	.	PUNCT
ftr-415	56	7	!	!	PUNCT
ftr-415	57	1	proposed	propose	VERB
ftr-415	57	2	reg	reg	NOUN
ftr-415	57	3	.	.	PUNCT
ftr-415	58	1	§	§	PROPN
ftr-415	58	2	1.1378	1.1378	NUM
ftr-415	58	3	-	-	SYM
ftr-415	58	4	1	1	NUM
ftr-415	58	5	would	would	AUX
ftr-415	58	6	not	not	PART
ftr-415	58	7	implement	implement	VERB
ftr-415	58	8	any	any	DET
ftr-415	58	9	substantive	substantive	ADJ
ftr-415	58	10	changes	change	NOUN
ftr-415	58	11	,	,	PUNCT
ftr-415	58	12	but	but	CCONJ
ftr-415	58	13	procedural	procedural	ADJ
ftr-415	58	14	rules	rule	NOUN
ftr-415	58	15	for	for	ADP
ftr-415	58	16	requesting	request	VERB
ftr-415	58	17	a	a	DET
ftr-415	58	18	year	year	NOUN
ftr-415	58	19	other	other	ADJ
ftr-415	58	20	than	than	ADP
ftr-415	58	21	a	a	DET
ftr-415	58	22	required	require	VERB
ftr-415	58	23	year	year	NOUN
ftr-415	58	24	have	have	AUX
ftr-415	58	25	been	be	AUX
ftr-415	58	26	removed	remove	VERB
ftr-415	58	27	in	in	ADP
ftr-415	58	28	favor	favor	NOUN
ftr-415	58	29	of	of	ADP
ftr-415	58	30	prop	prop	NOUN
ftr-415	58	31	.	.	PUNCT
ftr-415	59	1	reg	reg	NOUN
ftr-415	59	2	.	.	PUNCT
ftr-415	60	1	§	§	PROPN
ftr-415	60	2	1.442	1.442	NUM
ftr-415	60	3	-	-	SYM
ftr-415	60	4	1	1	NUM
ftr-415	60	5	procedures	procedure	NOUN
ftr-415	60	6	.	.	PUNCT
ftr-415	61	1	a.	a.	NOUN
ftr-415	61	2	regulations	regulation	NOUN
ftr-415	61	3	are	be	AUX
ftr-415	61	4	final	final	ADJ
ftr-415	61	5	,	,	PUNCT
ftr-415	61	6	w	w	PROPN
ftr-415	61	7	ith	ith	ADJ
ftr-415	61	8	minor	minor	ADJ
ftr-415	61	9	changes	change	NOUN
ftr-415	61	10	.	.	PUNCT
ftr-415	62	1	t.d	t.d	PROPN
ftr-415	62	2	.	.	PROPN
ftr-415	62	3	8996	8996	NUM
ftr-415	62	4	,	,	PUNCT
ftr-415	62	5	changes	change	NOUN
ftr-415	62	6	in	in	ADP
ftr-415	62	7	accounting	accounting	NOUN
ftr-415	62	8	methods	method	NOUN
ftr-415	62	9	,	,	PUNCT
ftr-415	62	10	67	67	NUM
ftr-415	62	11	f.r	f.r	NOUN
ftr-415	62	12	.	.	NOUN
ftr-415	62	13	35009	35009	NUM
ftr-415	62	14	(	(	PUNCT
ftr-415	62	15	5/17/02	5/17/02	NUM
ftr-415	62	16	)	)	PUNCT
ftr-415	62	17	.	.	PUNCT
ftr-415	63	1	the	the	DET
ftr-415	63	2	treasury	treasury	PROPN
ftr-415	63	3	department	department	PROPN
ftr-415	63	4	has	have	AUX
ftr-415	63	5	finalized	finalize	VERB
ftr-415	63	6	the	the	DET
ftr-415	63	7	proposed	propose	VERB
ftr-415	63	8	regulations	regulation	NOUN
ftr-415	64	1	[	[	X
ftr-415	64	2	in	in	ADP
ftr-415	64	3	reg-106917	reg-106917	NOUN
ftr-415	64	4	-	-	PUNCT
ftr-415	64	5	99	99	NUM
ftr-415	64	6	,	,	PUNCT
ftr-415	64	7	66	66	NUM
ftr-415	64	8	f.r	f.r	NOUN
ftr-415	64	9	.	.	PROPN
ftr-415	64	10	31850	31850	NUM
ftr-415	64	11	]	]	PUNCT
ftr-415	64	12	with	with	ADP
ftr-415	64	13	a	a	DET
ftr-415	64	14	number	number	NOUN
ftr-415	64	15	of	of	ADP
ftr-415	64	16	technical	technical	ADJ
ftr-415	64	17	and	and	CCONJ
ftr-415	64	18	clarifying	clarify	VERB
ftr-415	64	19	changes	change	NOUN
ftr-415	64	20	.	.	PUNCT
ftr-415	65	1	the	the	DET
ftr-415	65	2	treasury	treasury	PROPN
ftr-415	65	3	department	department	PROPN
ftr-415	65	4	specifically	specifically	ADV
ftr-415	65	5	rejected	reject	VERB
ftr-415	65	6	abandoning	abandon	VERB
ftr-415	65	7	the	the	DET
ftr-415	65	8	general	general	ADJ
ftr-415	65	9	requirement	requirement	NOUN
ftr-415	65	10	of	of	ADP
ftr-415	65	11	strict	strict	ADJ
ftr-415	65	12	book	book	NOUN
ftr-415	65	13	conformity	conformity	NOUN
ftr-415	65	14	to	to	PART
ftr-415	65	15	adopt	adopt	VERB
ftr-415	65	16	a	a	DET
ftr-415	65	17	year	year	NOUN
ftr-415	65	18	other	other	ADJ
ftr-415	65	19	than	than	ADP
ftr-415	65	20	a	a	DET
ftr-415	65	21	required	require	VERB
ftr-415	65	22	or	or	CCONJ
ftr-415	65	23	ownership	ownership	NOUN
ftr-415	65	24	year	year	NOUN
ftr-415	65	25	.	.	PUNCT
ftr-415	66	1	the	the	DET
ftr-415	66	2	final	final	ADJ
ftr-415	66	3	regulations	regulation	NOUN
ftr-415	66	4	remove	remove	VERB
ftr-415	66	5	from	from	ADP
ftr-415	66	6	the	the	DET
ftr-415	66	7	proposed	propose	VERB
ftr-415	66	8	regulations	regulation	NOUN
ftr-415	66	9	specific	specific	ADJ
ftr-415	66	10	time	time	NOUN
ftr-415	66	11	and	and	CCONJ
ftr-415	66	12	manner	manner	NOUN
ftr-415	66	13	requirements	requirement	NOUN
ftr-415	66	14	for	for	ADP
ftr-415	66	15	filing	filing	NOUN
ftr-415	66	16	applications	application	NOUN
ftr-415	66	17	;	;	PUNCT
ftr-415	66	18	instead	instead	ADV
ftr-415	66	19	these	these	PRON
ftr-415	66	20	are	be	AUX
ftr-415	66	21	published	publish	VERB
ftr-415	66	22	in	in	ADP
ftr-415	66	23	rev	rev	PROPN
ftr-415	66	24	.	.	PROPN
ftr-415	67	1	procs	procs	PROPN
ftr-415	67	2	.	.	PUNCT
ftr-415	68	1	2002	2002	NUM
ftr-415	68	2	-	-	SYM
ftr-415	68	3	37	37	NUM
ftr-415	68	4	through	through	ADP
ftr-415	68	5	2002	2002	NUM
ftr-415	68	6	-	-	SYM
ftr-415	68	7	39	39	NUM
ftr-415	68	8	,	,	PUNCT
ftr-415	68	9	discussed	discuss	VERB
ftr-415	68	10	immediately	immediately	ADV
ftr-415	68	11	below	below	ADV
ftr-415	68	12	,	,	PUNCT
ftr-415	68	13	to	to	PART
ftr-415	68	14	permit	permit	VERB
ftr-415	68	15	more	more	ADJ
ftr-415	68	16	flexibility	flexibility	NOUN
ftr-415	68	17	.	.	PUNCT
ftr-415	69	1	modifications	modification	NOUN
ftr-415	69	2	were	be	AUX
ftr-415	69	3	made	make	VERB
ftr-415	69	4	with	with	ADP
ftr-415	69	5	respect	respect	NOUN
ftr-415	69	6	to	to	ADP
ftr-415	69	7	the	the	DET
ftr-415	69	8	52	52	NUM
ftr-415	69	9	-	-	SYM
ftr-415	69	10	53	53	NUM
ftr-415	69	11	-	-	PUNCT
ftr-415	69	12	week	week	NOUN
ftr-415	69	13	taxable	taxable	ADJ
ftr-415	69	14	year	year	NOUN
ftr-415	69	15	and	and	CCONJ
ftr-415	69	16	for	for	ADP
ftr-415	69	17	closely	closely	ADV
ftr-415	69	18	held	hold	VERB
ftr-415	69	19	reits	reit	NOUN
ftr-415	69	20	.	.	PUNCT
ftr-415	70	1	the	the	DET
ftr-415	70	2	final	final	ADJ
ftr-415	70	3	regulations	regulation	NOUN
ftr-415	70	4	are	be	AUX
ftr-415	70	5	effective	effective	ADJ
ftr-415	70	6	5/17/02	5/17/02	NUM
ftr-415	70	7	.	.	PUNCT
ftr-415	71	1	b.	b.	PROPN
ftr-415	72	1	the	the	DET
ftr-415	72	2	irs	irs	PROPN
ftr-415	72	3	prom	prom	PROPN
ftr-415	72	4	ulgates	ulgate	VERB
ftr-415	72	5	comprehensive	comprehensive	ADJ
ftr-415	72	6	guidance	guidance	NOUN
ftr-415	72	7	on	on	ADP
ftr-415	72	8	the	the	DET
ftr-415	72	9	adoption	adoption	NOUN
ftr-415	72	10	,	,	PUNCT
ftr-415	72	11	change	change	NOUN
ftr-415	72	12	,	,	PUNCT
ftr-415	72	13	and	and	CCONJ
ftr-415	72	14	retention	retention	NOUN
ftr-415	72	15	of	of	ADP
ftr-415	72	16	accounting	accounting	NOUN
ftr-415	72	17	periods	period	NOUN
ftr-415	72	18	.	.	PUNCT
ftr-415	73	1	(	(	PUNCT
ftr-415	73	2	1	1	X
ftr-415	73	3	)	)	PUNCT
ftr-415	73	4	autom	autom	NOUN
ftr-415	73	5	atic	atic	ADJ
ftr-415	73	6	approval	approval	NOUN
ftr-415	73	7	for	for	ADP
ftr-415	73	8	corporations	corporation	NOUN
ftr-415	73	9	.	.	PUNCT
ftr-415	74	1	rev	rev	PROPN
ftr-415	74	2	.	.	PROPN
ftr-415	74	3	proc	proc	PROPN
ftr-415	74	4	.	.	PUNCT
ftr-415	75	1	2002	2002	NUM
ftr-415	75	2	-	-	SYM
ftr-415	75	3	37	37	NUM
ftr-415	75	4	,	,	PUNCT
ftr-415	75	5	2002	2002	NUM
ftr-415	75	6	-	-	SYM
ftr-415	75	7	22	22	NUM
ftr-415	75	8	i.r.b	i.r.b	NOUN
ftr-415	75	9	.	.	PUNCT
ftr-415	76	1	1030	1030	NUM
ftr-415	76	2	(	(	PUNCT
ftr-415	76	3	6/3/02	6/3/02	NUM
ftr-415	76	4	)	)	PUNCT
ftr-415	76	5	,	,	PUNCT
ftr-415	76	6	modified	modify	VERB
ftr-415	76	7	by	by	ADP
ftr-415	76	8	notice	notice	NOUN
ftr-415	76	9	2002	2002	NUM
ftr-415	76	10	-	-	SYM
ftr-415	76	11	72	72	NUM
ftr-415	76	12	,	,	PUNCT
ftr-415	76	13	2002	2002	NUM
ftr-415	76	14	-	-	SYM
ftr-415	76	15	46	46	NUM
ftr-415	76	16	i.r.b	i.r.b	NOUN
ftr-415	76	17	.	.	PUNCT
ftr-415	77	1	843	843	NUM
ftr-415	77	2	(	(	PUNCT
ftr-415	77	3	11/18/02	11/18/02	NUM
ftr-415	77	4	)	)	PUNCT
ftr-415	77	5	.	.	PUNCT
ftr-415	78	1	this	this	DET
ftr-415	78	2	revenue	revenue	NOUN
ftr-415	78	3	procedure	procedure	NOUN
ftr-415	78	4	provides	provide	VERB
ftr-415	78	5	the	the	DET
ftr-415	78	6	exclusive	exclusive	ADJ
ftr-415	78	7	procedures	procedure	NOUN
ftr-415	78	8	for	for	SCONJ
ftr-415	78	9	most	most	ADJ
ftr-415	78	10	corporations	corporation	NOUN
ftr-415	78	11	to	to	PART
ftr-415	78	12	obtain	obtain	VERB
ftr-415	78	13	automatic	automatic	ADJ
ftr-415	78	14	approval	approval	NOUN
ftr-415	78	15	to	to	PART
ftr-415	78	16	adopt	adopt	VERB
ftr-415	78	17	a	a	DET
ftr-415	78	18	taxable	taxable	ADJ
ftr-415	78	19	year	year	NOUN
ftr-415	78	20	.	.	PUNCT
ftr-415	79	1	under	under	ADP
ftr-415	79	2	the	the	DET
ftr-415	79	3	revenue	revenue	NOUN
ftr-415	79	4	procedure	procedure	NOUN
ftr-415	79	5	a	a	DET
ftr-415	79	6	corporation	corporation	NOUN
ftr-415	79	7	can	can	AUX
ftr-415	79	8	receive	receive	VERB
ftr-415	79	9	automatic	automatic	ADJ
ftr-415	79	10	approval	approval	NOUN
ftr-415	79	11	of	of	ADP
ftr-415	79	12	a	a	DET
ftr-415	79	13	year	year	NOUN
ftr-415	79	14	based	base	VERB
ftr-415	79	15	on	on	ADP
ftr-415	79	16	the	the	DET
ftr-415	79	17	25	25	NUM
ftr-415	79	18	percent	percent	NOUN
ftr-415	79	19	of	of	ADP
ftr-415	79	20	gross	gross	ADJ
ftr-415	79	21	receipts	receipt	NOUN
ftr-415	79	22	natural	natural	ADJ
ftr-415	79	23	business	business	NOUN
ftr-415	79	24	year	year	NOUN
ftr-415	79	25	standard	standard	NOUN
ftr-415	79	26	notwithstanding	notwithstanding	ADP
ftr-415	79	27	holding	hold	VERB
ftr-415	79	28	an	an	DET
ftr-415	79	29	interest	interest	NOUN
ftr-415	79	30	in	in	ADP
ftr-415	79	31	a	a	DET
ftr-415	79	32	pass	pass	VERB
ftr-415	79	33	-	-	PUNCT
ftr-415	79	34	through	through	ADP
ftr-415	79	35	entity	entity	NOUN
ftr-415	79	36	.	.	PUNCT
ftr-415	80	1	an	an	DET
ftr-415	80	2	automatic	automatic	ADJ
ftr-415	80	3	change	change	NOUN
ftr-415	80	4	is	be	AUX
ftr-415	80	5	not	not	PART
ftr-415	80	6	available	available	ADJ
ftr-415	80	7	(	(	PUNCT
ftr-415	80	8	1	1	X
ftr-415	80	9	)	)	PUNCT
ftr-415	80	10	if	if	SCONJ
ftr-415	80	11	the	the	DET
ftr-415	80	12	corporation	corporation	NOUN
ftr-415	80	13	’s	’s	PART
ftr-415	80	14	year	year	NOUN
ftr-415	80	15	is	be	AUX
ftr-415	80	16	under	under	ADP
ftr-415	80	17	examination	examination	NOUN
ftr-415	80	18	or	or	CCONJ
ftr-415	80	19	in	in	ADP
ftr-415	80	20	litigation	litigation	NOUN
ftr-415	80	21	,	,	PUNCT
ftr-415	80	22	or	or	CCONJ
ftr-415	80	23	(	(	PUNCT
ftr-415	80	24	2	2	X
ftr-415	80	25	)	)	PUNCT
ftr-415	80	26	if	if	SCONJ
ftr-415	80	27	the	the	DET
ftr-415	80	28	corporation	corporation	NOUN
ftr-415	80	29	has	have	AUX
ftr-415	80	30	changed	change	VERB
ftr-415	80	31	its	its	PRON
ftr-415	80	32	annual	annual	ADJ
ftr-415	80	33	accounting	accounting	NOUN
ftr-415	80	34	period	period	NOUN
ftr-415	80	35	within	within	ADP
ftr-415	80	36	48	48	NUM
ftr-415	80	37	months	month	NOUN
ftr-415	80	38	prior	prior	ADV
ftr-415	80	39	to	to	ADP
ftr-415	80	40	the	the	DET
ftr-415	80	41	last	last	ADJ
ftr-415	80	42	month	month	NOUN
ftr-415	80	43	of	of	ADP
ftr-415	80	44	the	the	DET
ftr-415	80	45	requested	request	VERB
ftr-415	80	46	taxable	taxable	ADJ
ftr-415	80	47	year	year	NOUN
ftr-415	80	48	(	(	PUNCT
ftr-415	80	49	unless	unless	SCONJ
ftr-415	80	50	the	the	DET
ftr-415	80	51	change	change	NOUN
ftr-415	80	52	is	be	AUX
ftr-415	80	53	to	to	ADP
ftr-415	80	54	a	a	DET
ftr-415	80	55	required	require	VERB
ftr-415	80	56	taxable	taxable	ADJ
ftr-415	80	57	year	year	NOUN
ftr-415	80	58	,	,	PUNCT
ftr-415	80	59	to	to	ADP
ftr-415	80	60	or	or	CCONJ
ftr-415	80	61	from	from	ADP
ftr-415	80	62	a	a	DET
ftr-415	80	63	52	52	NUM
ftr-415	80	64	-	-	PUNCT
ftr-415	80	65	53week	53week	NUM
ftr-415	80	66	year	year	NOUN
ftr-415	80	67	ending	end	VERB
ftr-415	80	68	with	with	ADP
ftr-415	80	69	the	the	DET
ftr-415	80	70	same	same	ADJ
ftr-415	80	71	calendar	calendar	NOUN
ftr-415	80	72	month	month	NOUN
ftr-415	80	73	,	,	PUNCT
ftr-415	80	74	to	to	PART
ftr-415	80	75	comply	comply	VERB
ftr-415	80	76	with	with	ADP
ftr-415	80	77	regs	reg	NOUN
ftr-415	80	78	.	.	PUNCT
ftr-415	81	1	§	§	PROPN
ftr-415	81	2	§	§	PROPN
ftr-415	81	3	1.1502	1.1502	NUM
ftr-415	81	4	-	-	PUNCT
ftr-415	81	5	75(d)(3)(v	75(d)(3)(v	NOUN
ftr-415	81	6	)	)	PUNCT
ftr-415	81	7	or	or	CCONJ
ftr-415	81	8	1.1502	1.1502	NUM
ftr-415	81	9	-	-	PUNCT
ftr-415	81	10	76(a)(1	76(a)(1	NUM
ftr-415	81	11	)	)	PUNCT
ftr-415	81	12	,	,	PUNCT
ftr-415	81	13	or	or	CCONJ
ftr-415	81	14	if	if	SCONJ
ftr-415	81	15	the	the	DET
ftr-415	81	16	purpose	purpose	NOUN
ftr-415	81	17	of	of	ADP
ftr-415	81	18	the	the	DET
ftr-415	81	19	change	change	NOUN
ftr-415	81	20	is	be	AUX
ftr-415	81	21	to	to	PART
ftr-415	81	22	file	file	VERB
ftr-415	81	23	consolidated	consolidated	ADJ
ftr-415	81	24	financial	financial	ADJ
ftr-415	81	25	statements	statement	NOUN
ftr-415	81	26	with	with	ADP
ftr-415	81	27	a	a	DET
ftr-415	81	28	new	new	ADJ
ftr-415	81	29	owner	owner	NOUN
ftr-415	81	30	of	of	ADP
ftr-415	81	31	a	a	DET
ftr-415	81	32	majority	majority	NOUN
ftr-415	81	33	shareholder	shareholder	NOUN
ftr-415	81	34	that	that	PRON
ftr-415	81	35	has	have	AUX
ftr-415	81	36	changed	change	VERB
ftr-415	81	37	its	its	PRON
ftr-415	81	38	year	year	NOUN
ftr-415	81	39	)	)	PUNCT
ftr-415	81	40	.	.	PUNCT
ftr-415	82	1	the	the	DET
ftr-415	82	2	lists	list	NOUN
ftr-415	82	3	of	of	ADP
ftr-415	82	4	ineligible	ineligible	ADJ
ftr-415	82	5	corporations	corporation	NOUN
ftr-415	82	6	have	have	AUX
ftr-415	82	7	been	be	AUX
ftr-415	82	8	expanded	expand	VERB
ftr-415	82	9	.	.	PUNCT
ftr-415	83	1	no	no	DET
ftr-415	83	2	audit	audit	NOUN
ftr-415	83	3	protection	protection	NOUN
ftr-415	83	4	is	be	AUX
ftr-415	83	5	offered	offer	VERB
ftr-415	83	6	under	under	ADP
ftr-415	83	7	the	the	DET
ftr-415	83	8	revenue	revenue	NOUN
ftr-415	83	9	procedure	procedure	NOUN
ftr-415	83	10	.	.	PUNCT
ftr-415	84	1	rev	rev	PROPN
ftr-415	84	2	.	.	PROPN
ftr-415	84	3	proc	proc	PROPN
ftr-415	84	4	.	.	PUNCT
ftr-415	85	1	2000	2000	NUM
ftr-415	85	2	-	-	SYM
ftr-415	85	3	11	11	NUM
ftr-415	85	4	,	,	PUNCT
ftr-415	85	5	2000	2000	NUM
ftr-415	85	6	-	-	SYM
ftr-415	85	7	1	1	NUM
ftr-415	85	8	c.b	c.b	PROPN
ftr-415	85	9	.	.	PROPN
ftr-415	85	10	309	309	NUM
ftr-415	85	11	,	,	PUNCT
ftr-415	85	12	is	be	AUX
ftr-415	85	13	superseded	supersede	VERB
ftr-415	85	14	.	.	PUNCT
ftr-415	86	1	2003	2003	NUM
ftr-415	86	2	]	]	PUNCT
ftr-415	86	3	recent	recent	ADJ
ftr-415	86	4	developments	development	NOUN
ftr-415	86	5	in	in	ADP
ftr-415	86	6	federal	federal	ADJ
ftr-415	86	7	income	income	NOUN
ftr-415	86	8	taxation	taxation	NOUN
ftr-415	86	9	85	85	NUM
ftr-415	86	10	(	(	PUNCT
ftr-415	86	11	2	2	NUM
ftr-415	86	12	)	)	PUNCT
ftr-415	86	13	expanded	expand	VERB
ftr-415	86	14	automatic	automatic	ADJ
ftr-415	86	15	approval	approval	NOUN
ftr-415	86	16	of	of	ADP
ftr-415	86	17	natural	natural	ADJ
ftr-415	86	18	business	business	NOUN
ftr-415	86	19	year	year	NOUN
ftr-415	86	20	taxable	taxable	ADJ
ftr-415	86	21	years	year	NOUN
ftr-415	86	22	for	for	ADP
ftr-415	86	23	pass	pass	VERB
ftr-415	86	24	-	-	PUNCT
ftr-415	86	25	through	through	ADP
ftr-415	86	26	entities	entity	NOUN
ftr-415	86	27	and	and	CCONJ
ftr-415	86	28	pscs	psc	NOUN
ftr-415	86	29	.	.	PUNCT
ftr-415	87	1	rev	rev	PROPN
ftr-415	87	2	.	.	PROPN
ftr-415	87	3	proc	proc	PROPN
ftr-415	87	4	.	.	PUNCT
ftr-415	88	1	2002	2002	NUM
ftr-415	88	2	-	-	SYM
ftr-415	88	3	38	38	NUM
ftr-415	88	4	,	,	PUNCT
ftr-415	88	5	2002	2002	NUM
ftr-415	88	6	-	-	SYM
ftr-415	88	7	22	22	NUM
ftr-415	88	8	i.r.b	i.r.b	NOUN
ftr-415	88	9	.	.	PUNCT
ftr-415	89	1	1037	1037	NUM
ftr-415	89	2	(	(	PUNCT
ftr-415	89	3	6/3/02	6/3/02	NUM
ftr-415	89	4	)	)	PUNCT
ftr-415	89	5	,	,	PUNCT
ftr-415	89	6	modified	modify	VERB
ftr-415	89	7	by	by	ADP
ftr-415	89	8	notice	notice	NOUN
ftr-415	89	9	2002	2002	NUM
ftr-415	89	10	-	-	SYM
ftr-415	89	11	72	72	NUM
ftr-415	89	12	,	,	PUNCT
ftr-415	89	13	2002	2002	NUM
ftr-415	89	14	-	-	SYM
ftr-415	89	15	46	46	NUM
ftr-415	89	16	i.r.b	i.r.b	NOUN
ftr-415	89	17	.	.	PUNCT
ftr-415	90	1	843	843	NUM
ftr-415	90	2	(	(	PUNCT
ftr-415	90	3	11/18/02	11/18/02	NUM
ftr-415	90	4	)	)	PUNCT
ftr-415	90	5	.	.	PUNCT
ftr-415	91	1	this	this	DET
ftr-415	91	2	revenue	revenue	NOUN
ftr-415	91	3	procedure	procedure	NOUN
ftr-415	91	4	[	[	X
ftr-415	91	5	which	which	DET
ftr-415	91	6	finalizes	finalize	NOUN
ftr-415	91	7	notice	notice	VERB
ftr-415	91	8	2001	2001	NUM
ftr-415	91	9	-	-	SYM
ftr-415	91	10	35	35	NUM
ftr-415	91	11	,	,	PUNCT
ftr-415	91	12	2001	2001	NUM
ftr-415	91	13	-	-	SYM
ftr-415	91	14	1	1	NUM
ftr-415	91	15	c.b	c.b	PROPN
ftr-415	91	16	.	.	PROPN
ftr-415	91	17	1314	1314	NUM
ftr-415	91	18	]	]	PUNCT
ftr-415	91	19	provides	provide	VERB
ftr-415	91	20	the	the	DET
ftr-415	91	21	exclusive	exclusive	ADJ
ftr-415	91	22	procedures	procedure	NOUN
ftr-415	91	23	for	for	ADP
ftr-415	91	24	most	most	ADJ
ftr-415	91	25	partnerships	partnership	NOUN
ftr-415	91	26	,	,	PUNCT
ftr-415	91	27	s	s	NOUN
ftr-415	91	28	corporations	corporation	NOUN
ftr-415	91	29	,	,	PUNCT
ftr-415	91	30	and	and	CCONJ
ftr-415	91	31	personal	personal	ADJ
ftr-415	91	32	service	service	NOUN
ftr-415	91	33	corporations	corporation	NOUN
ftr-415	91	34	to	to	PART
ftr-415	91	35	obtain	obtain	VERB
ftr-415	91	36	automatic	automatic	ADJ
ftr-415	91	37	approval	approval	NOUN
ftr-415	91	38	to	to	PART
ftr-415	91	39	adopt	adopt	VERB
ftr-415	91	40	a	a	DET
ftr-415	91	41	taxable	taxable	ADJ
ftr-415	91	42	year	year	NOUN
ftr-415	91	43	other	other	ADJ
ftr-415	91	44	than	than	ADP
ftr-415	91	45	their	their	PRON
ftr-415	91	46	statutorily	statutorily	ADV
ftr-415	91	47	required	require	VERB
ftr-415	91	48	or	or	CCONJ
ftr-415	91	49	permitted	permit	VERB
ftr-415	91	50	taxable	taxable	ADJ
ftr-415	91	51	year	year	NOUN
ftr-415	91	52	.	.	PUNCT
ftr-415	92	1	rev	rev	PROPN
ftr-415	92	2	.	.	PROPN
ftr-415	92	3	proc	proc	PROPN
ftr-415	92	4	.	.	PUNCT
ftr-415	93	1	87	87	NUM
ftr-415	93	2	-	-	SYM
ftr-415	93	3	32	32	NUM
ftr-415	93	4	,	,	PUNCT
ftr-415	93	5	1987	1987	NUM
ftr-415	93	6	-	-	SYM
ftr-415	93	7	2	2	NUM
ftr-415	93	8	c.b	c.b	PROPN
ftr-415	93	9	.	.	PROPN
ftr-415	93	10	396	396	NUM
ftr-415	93	11	,	,	PUNCT
ftr-415	93	12	is	be	AUX
ftr-415	93	13	modified	modify	VERB
ftr-415	93	14	and	and	CCONJ
ftr-415	93	15	superseded	supersede	VERB
ftr-415	93	16	.	.	PUNCT
ftr-415	94	1	there	there	PRON
ftr-415	94	2	are	be	VERB
ftr-415	94	3	quite	quite	DET
ftr-415	94	4	a	a	DET
ftr-415	94	5	few	few	ADJ
ftr-415	94	6	significant	significant	ADJ
ftr-415	94	7	changes	change	NOUN
ftr-415	94	8	from	from	ADP
ftr-415	94	9	the	the	DET
ftr-415	94	10	earlier	early	ADJ
ftr-415	94	11	procedures	procedure	NOUN
ftr-415	94	12	.	.	PUNCT
ftr-415	95	1	a	a	DET
ftr-415	95	2	partnership	partnership	NOUN
ftr-415	95	3	,	,	PUNCT
ftr-415	95	4	s	s	PART
ftr-415	95	5	corporation	corporation	NOUN
ftr-415	95	6	,	,	PUNCT
ftr-415	95	7	or	or	CCONJ
ftr-415	95	8	psc	psc	PROPN
ftr-415	95	9	may	may	AUX
ftr-415	95	10	change	change	VERB
ftr-415	95	11	automatically	automatically	ADV
ftr-415	95	12	to	to	ADP
ftr-415	95	13	a	a	DET
ftr-415	95	14	natural	natural	ADJ
ftr-415	95	15	business	business	NOUN
ftr-415	95	16	year	year	NOUN
ftr-415	95	17	that	that	PRON
ftr-415	95	18	satisfies	satisfy	VERB
ftr-415	95	19	the	the	DET
ftr-415	95	20	25	25	NUM
ftr-415	95	21	percent	percent	NOUN
ftr-415	95	22	gross	gross	ADJ
ftr-415	95	23	receipts	receipt	NOUN
ftr-415	95	24	test	test	NOUN
ftr-415	95	25	,	,	PUNCT
ftr-415	95	26	regardless	regardless	ADV
ftr-415	95	27	of	of	ADP
ftr-415	95	28	whether	whether	SCONJ
ftr-415	95	29	such	such	ADJ
ftr-415	95	30	year	year	NOUN
ftr-415	95	31	results	result	NOUN
ftr-415	95	32	in	in	ADP
ftr-415	95	33	more	more	ADJ
ftr-415	95	34	deferral	deferral	NOUN
ftr-415	95	35	of	of	ADP
ftr-415	95	36	income	income	NOUN
ftr-415	95	37	than	than	ADP
ftr-415	95	38	its	its	PRON
ftr-415	95	39	present	present	ADJ
ftr-415	95	40	taxable	taxable	ADJ
ftr-415	95	41	year	year	NOUN
ftr-415	95	42	.	.	PUNCT
ftr-415	96	1	greater	great	ADJ
ftr-415	96	2	flexibility	flexibility	NOUN
ftr-415	96	3	is	be	AUX
ftr-415	96	4	available	available	ADJ
ftr-415	96	5	to	to	PART
ftr-415	96	6	adopt	adopt	VERB
ftr-415	96	7	or	or	CCONJ
ftr-415	96	8	change	change	VERB
ftr-415	96	9	from	from	ADP
ftr-415	96	10	a	a	DET
ftr-415	96	11	52	52	NUM
ftr-415	96	12	-	-	SYM
ftr-415	96	13	53	53	NUM
ftr-415	96	14	-	-	PUNCT
ftr-415	96	15	week	week	NOUN
ftr-415	96	16	year	year	NOUN
ftr-415	96	17	.	.	PUNCT
ftr-415	97	1	a	a	DET
ftr-415	97	2	partnership	partnership	NOUN
ftr-415	97	3	that	that	PRON
ftr-415	97	4	would	would	AUX
ftr-415	97	5	be	be	AUX
ftr-415	97	6	required	require	VERB
ftr-415	97	7	to	to	PART
ftr-415	97	8	change	change	VERB
ftr-415	97	9	its	its	PRON
ftr-415	97	10	taxable	taxable	ADJ
ftr-415	97	11	year	year	NOUN
ftr-415	97	12	because	because	SCONJ
ftr-415	97	13	of	of	ADP
ftr-415	97	14	a	a	DET
ftr-415	97	15	minor	minor	ADJ
ftr-415	97	16	percentage	percentage	NOUN
ftr-415	97	17	change	change	NOUN
ftr-415	97	18	in	in	ADP
ftr-415	97	19	ownership	ownership	NOUN
ftr-415	97	20	may	may	AUX
ftr-415	97	21	retain	retain	VERB
ftr-415	97	22	its	its	PRON
ftr-415	97	23	current	current	ADJ
ftr-415	97	24	taxable	taxable	ADJ
ftr-415	97	25	year	year	NOUN
ftr-415	97	26	for	for	ADP
ftr-415	97	27	one	one	NUM
ftr-415	97	28	year	year	NOUN
ftr-415	97	29	,	,	PUNCT
ftr-415	97	30	subject	subject	ADJ
ftr-415	97	31	to	to	ADP
ftr-415	97	32	certain	certain	ADJ
ftr-415	97	33	circumstances	circumstance	NOUN
ftr-415	97	34	.	.	PUNCT
ftr-415	98	1	interests	interest	NOUN
ftr-415	98	2	of	of	ADP
ftr-415	98	3	certain	certain	ADJ
ftr-415	98	4	tax	tax	NOUN
ftr-415	98	5	-	-	PUNCT
ftr-415	98	6	exempt	exempt	ADJ
ftr-415	98	7	entities	entity	NOUN
ftr-415	98	8	are	be	AUX
ftr-415	98	9	disregarded	disregard	VERB
ftr-415	98	10	for	for	ADP
ftr-415	98	11	purposes	purpose	NOUN
ftr-415	98	12	of	of	ADP
ftr-415	98	13	determining	determine	VERB
ftr-415	98	14	the	the	DET
ftr-415	98	15	ownership	ownership	NOUN
ftr-415	98	16	taxable	taxable	ADJ
ftr-415	98	17	year	year	NOUN
ftr-415	98	18	of	of	ADP
ftr-415	98	19	an	an	DET
ftr-415	98	20	s	s	NOUN
ftr-415	98	21	corporation	corporation	NOUN
ftr-415	98	22	,	,	PUNCT
ftr-415	98	23	unless	unless	SCONJ
ftr-415	98	24	the	the	DET
ftr-415	98	25	s	s	PROPN
ftr-415	98	26	corporation	corporation	NOUN
ftr-415	98	27	is	be	AUX
ftr-415	98	28	wholly	wholly	ADV
ftr-415	98	29	owned	own	VERB
ftr-415	98	30	by	by	ADP
ftr-415	98	31	such	such	ADJ
ftr-415	98	32	tax	tax	NOUN
ftr-415	98	33	-	-	PUNCT
ftr-415	98	34	exempt	exempt	ADJ
ftr-415	98	35	entities	entity	NOUN
ftr-415	98	36	.	.	PUNCT
ftr-415	99	1	the	the	DET
ftr-415	99	2	due	due	ADJ
ftr-415	99	3	date	date	NOUN
ftr-415	99	4	for	for	ADP
ftr-415	99	5	form	form	NOUN
ftr-415	99	6	1128	1128	NUM
ftr-415	99	7	is	be	AUX
ftr-415	99	8	the	the	DET
ftr-415	99	9	due	due	ADJ
ftr-415	99	10	date	date	NOUN
ftr-415	99	11	of	of	ADP
ftr-415	99	12	the	the	DET
ftr-415	99	13	taxpayer	taxpayer	NOUN
ftr-415	99	14	’s	’s	PART
ftr-415	99	15	return	return	NOUN
ftr-415	99	16	.	.	PUNCT
ftr-415	100	1	automatic	automatic	ADJ
ftr-415	100	2	changes	change	NOUN
ftr-415	100	3	are	be	AUX
ftr-415	100	4	not	not	PART
ftr-415	100	5	available	available	ADJ
ftr-415	100	6	(	(	PUNCT
ftr-415	100	7	1	1	X
ftr-415	100	8	)	)	PUNCT
ftr-415	100	9	if	if	SCONJ
ftr-415	100	10	the	the	DET
ftr-415	100	11	entity	entity	NOUN
ftr-415	100	12	’s	’s	PART
ftr-415	100	13	year	year	NOUN
ftr-415	100	14	is	be	AUX
ftr-415	100	15	under	under	ADP
ftr-415	100	16	examination	examination	NOUN
ftr-415	100	17	or	or	CCONJ
ftr-415	100	18	in	in	ADP
ftr-415	100	19	litigation	litigation	NOUN
ftr-415	100	20	,	,	PUNCT
ftr-415	100	21	or	or	CCONJ
ftr-415	100	22	(	(	PUNCT
ftr-415	100	23	2	2	X
ftr-415	100	24	)	)	PUNCT
ftr-415	100	25	for	for	ADP
ftr-415	100	26	a	a	DET
ftr-415	100	27	change	change	NOUN
ftr-415	100	28	to	to	ADP
ftr-415	100	29	,	,	PUNCT
ftr-415	100	30	or	or	CCONJ
ftr-415	100	31	retention	retention	NOUN
ftr-415	100	32	of	of	ADP
ftr-415	100	33	,	,	PUNCT
ftr-415	100	34	a	a	DET
ftr-415	100	35	natural	natural	ADJ
ftr-415	100	36	business	business	NOUN
ftr-415	100	37	year	year	NOUN
ftr-415	100	38	if	if	SCONJ
ftr-415	100	39	the	the	DET
ftr-415	100	40	entity	entity	NOUN
ftr-415	100	41	has	have	AUX
ftr-415	100	42	changed	change	VERB
ftr-415	100	43	its	its	PRON
ftr-415	100	44	annual	annual	ADJ
ftr-415	100	45	accounting	accounting	NOUN
ftr-415	100	46	period	period	NOUN
ftr-415	100	47	within	within	ADP
ftr-415	100	48	48	48	NUM
ftr-415	100	49	months	month	NOUN
ftr-415	100	50	prior	prior	ADV
ftr-415	100	51	to	to	ADP
ftr-415	100	52	the	the	DET
ftr-415	100	53	last	last	ADJ
ftr-415	100	54	month	month	NOUN
ftr-415	100	55	of	of	ADP
ftr-415	100	56	the	the	DET
ftr-415	100	57	requested	request	VERB
ftr-415	100	58	taxable	taxable	ADJ
ftr-415	100	59	year	year	NOUN
ftr-415	100	60	(	(	PUNCT
ftr-415	100	61	unless	unless	SCONJ
ftr-415	100	62	the	the	DET
ftr-415	100	63	change	change	NOUN
ftr-415	100	64	is	be	AUX
ftr-415	100	65	to	to	ADP
ftr-415	100	66	a	a	DET
ftr-415	100	67	required	require	VERB
ftr-415	100	68	taxable	taxable	ADJ
ftr-415	100	69	year	year	NOUN
ftr-415	100	70	,	,	PUNCT
ftr-415	100	71	to	to	ADP
ftr-415	100	72	or	or	CCONJ
ftr-415	100	73	from	from	ADP
ftr-415	100	74	a	a	DET
ftr-415	100	75	52	52	NUM
ftr-415	100	76	-	-	SYM
ftr-415	100	77	53	53	NUM
ftr-415	100	78	-	-	PUNCT
ftr-415	100	79	week	week	NOUN
ftr-415	100	80	year	year	NOUN
ftr-415	100	81	ending	end	VERB
ftr-415	100	82	with	with	ADP
ftr-415	100	83	the	the	DET
ftr-415	100	84	same	same	ADJ
ftr-415	100	85	calendar	calendar	NOUN
ftr-415	100	86	month	month	NOUN
ftr-415	100	87	,	,	PUNCT
ftr-415	100	88	or	or	CCONJ
ftr-415	100	89	to	to	PART
ftr-415	100	90	comply	comply	VERB
ftr-415	100	91	with	with	ADP
ftr-415	100	92	regs	reg	NOUN
ftr-415	100	93	.	.	PUNCT
ftr-415	101	1	§	§	PROPN
ftr-415	101	2	§	§	PROPN
ftr-415	101	3	1.1502	1.1502	NUM
ftr-415	101	4	-	-	PUNCT
ftr-415	101	5	75(d)(3)(v	75(d)(3)(v	NOUN
ftr-415	101	6	)	)	PUNCT
ftr-415	101	7	or	or	CCONJ
ftr-415	101	8	1.1502	1.1502	NUM
ftr-415	101	9	-	-	PUNCT
ftr-415	101	10	76(a)(1	76(a)(1	NUM
ftr-415	101	11	)	)	PUNCT
ftr-415	101	12	)	)	PUNCT
ftr-415	101	13	.	.	PUNCT
ftr-415	102	1	if	if	SCONJ
ftr-415	102	2	a	a	DET
ftr-415	102	3	taxpayer	taxpayer	NOUN
ftr-415	102	4	complies	comply	VERB
ftr-415	102	5	with	with	ADP
ftr-415	102	6	the	the	DET
ftr-415	102	7	revenue	revenue	NOUN
ftr-415	102	8	procedure	procedure	NOUN
ftr-415	102	9	,	,	PUNCT
ftr-415	102	10	however	however	ADV
ftr-415	102	11	,	,	PUNCT
ftr-415	102	12	audit	audit	NOUN
ftr-415	102	13	protection	protection	NOUN
ftr-415	102	14	for	for	ADP
ftr-415	102	15	prior	prior	ADJ
ftr-415	102	16	years	year	NOUN
ftr-415	102	17	generally	generally	ADV
ftr-415	102	18	is	be	AUX
ftr-415	102	19	provided	provide	VERB
ftr-415	102	20	.	.	PUNCT
ftr-415	103	1	(	(	PUNCT
ftr-415	103	2	3	3	NUM
ftr-415	103	3	)	)	PUNCT
ftr-415	103	4	but	but	CCONJ
ftr-415	103	5	sometimes	sometimes	ADV
ftr-415	103	6	you	you	PRON
ftr-415	103	7	still	still	ADV
ftr-415	103	8	have	have	VERB
ftr-415	103	9	to	to	PART
ftr-415	103	10	ask	ask	VERB
ftr-415	103	11	,	,	PUNCT
ftr-415	103	12	“	"	PUNCT
ftr-415	103	13	mr	mr	PROPN
ftr-415	103	14	.	.	PROPN
ftr-415	103	15	comm	comm	PROPN
ftr-415	103	16	ish	ish	PROPN
ftr-415	103	17	,	,	PUNCT
ftr-415	103	18	may	may	AUX
ftr-415	103	19	i.	i.	PROPN
ftr-415	103	20	”	"	PUNCT
ftr-415	103	21	rev	rev	PROPN
ftr-415	103	22	.	.	PROPN
ftr-415	103	23	proc	proc	PROPN
ftr-415	103	24	.	.	PUNCT
ftr-415	104	1	2002	2002	NUM
ftr-415	104	2	-	-	SYM
ftr-415	104	3	39	39	NUM
ftr-415	104	4	,	,	PUNCT
ftr-415	104	5	2002	2002	NUM
ftr-415	104	6	-	-	SYM
ftr-415	104	7	22	22	NUM
ftr-415	104	8	i.r.b	i.r.b	NOUN
ftr-415	104	9	.	.	PUNCT
ftr-415	105	1	1046	1046	NUM
ftr-415	105	2	(	(	PUNCT
ftr-415	105	3	6/3/02	6/3/02	NUM
ftr-415	105	4	)	)	PUNCT
ftr-415	105	5	,	,	PUNCT
ftr-415	105	6	modified	modify	VERB
ftr-415	105	7	by	by	ADP
ftr-415	105	8	notice	notice	NOUN
ftr-415	105	9	2002	2002	NUM
ftr-415	105	10	-	-	SYM
ftr-415	105	11	72	72	NUM
ftr-415	105	12	,	,	PUNCT
ftr-415	105	13	2002	2002	NUM
ftr-415	105	14	-	-	SYM
ftr-415	105	15	46	46	NUM
ftr-415	105	16	i.r.b	i.r.b	NOUN
ftr-415	105	17	.	.	PUNCT
ftr-415	106	1	843	843	NUM
ftr-415	106	2	(	(	PUNCT
ftr-415	106	3	11/18/02	11/18/02	NUM
ftr-415	106	4	)	)	PUNCT
ftr-415	106	5	.	.	PUNCT
ftr-415	107	1	this	this	DET
ftr-415	107	2	revenue	revenue	NOUN
ftr-415	107	3	procedure	procedure	NOUN
ftr-415	107	4	[	[	X
ftr-415	107	5	which	which	DET
ftr-415	107	6	finalizes	finalize	NOUN
ftr-415	107	7	notice	notice	VERB
ftr-415	107	8	2001	2001	NUM
ftr-415	107	9	-	-	SYM
ftr-415	107	10	34	34	NUM
ftr-415	107	11	,	,	PUNCT
ftr-415	107	12	2001	2001	NUM
ftr-415	107	13	-	-	SYM
ftr-415	107	14	1	1	NUM
ftr-415	107	15	c.b	c.b	PROPN
ftr-415	107	16	.	.	PROPN
ftr-415	107	17	1302	1302	NUM
ftr-415	107	18	]	]	PUNCT
ftr-415	107	19	provides	provide	VERB
ftr-415	107	20	the	the	DET
ftr-415	107	21	exclusive	exclusive	ADJ
ftr-415	107	22	procedures	procedure	NOUN
ftr-415	107	23	for	for	SCONJ
ftr-415	107	24	everyone	everyone	PRON
ftr-415	107	25	to	to	PART
ftr-415	107	26	establish	establish	VERB
ftr-415	107	27	a	a	DET
ftr-415	107	28	business	business	NOUN
ftr-415	107	29	purpose	purpose	NOUN
ftr-415	107	30	to	to	PART
ftr-415	107	31	obtain	obtain	VERB
ftr-415	107	32	non	non	ADJ
ftr-415	107	33	-	-	ADJ
ftr-415	107	34	automatic	automatic	ADJ
ftr-415	107	35	approval	approval	NOUN
ftr-415	107	36	to	to	PART
ftr-415	107	37	adopt	adopt	VERB
ftr-415	107	38	a	a	DET
ftr-415	107	39	taxable	taxable	ADJ
ftr-415	107	40	year	year	NOUN
ftr-415	107	41	other	other	ADJ
ftr-415	107	42	than	than	ADP
ftr-415	107	43	their	their	PRON
ftr-415	107	44	statutorily	statutorily	ADV
ftr-415	107	45	required	require	VERB
ftr-415	107	46	or	or	CCONJ
ftr-415	107	47	permitted	permit	VERB
ftr-415	107	48	taxable	taxable	ADJ
ftr-415	107	49	year	year	NOUN
ftr-415	107	50	.	.	PUNCT
ftr-415	108	1	rev	rev	PROPN
ftr-415	108	2	.	.	PROPN
ftr-415	108	3	proc	proc	PROPN
ftr-415	108	4	.	.	PUNCT
ftr-415	109	1	85	85	NUM
ftr-415	109	2	-	-	SYM
ftr-415	109	3	16	16	NUM
ftr-415	109	4	,	,	PUNCT
ftr-415	109	5	1985	1985	NUM
ftr-415	109	6	-	-	SYM
ftr-415	109	7	1	1	NUM
ftr-415	109	8	c.b	c.b	PROPN
ftr-415	109	9	.	.	PROPN
ftr-415	109	10	517	517	NUM
ftr-415	109	11	,	,	PUNCT
ftr-415	109	12	and	and	CCONJ
ftr-415	109	13	rev	rev	PROPN
ftr-415	109	14	.	.	PROPN
ftr-415	109	15	proc	proc	PROPN
ftr-415	109	16	.	.	PUNCT
ftr-415	110	1	74	74	NUM
ftr-415	110	2	-	-	SYM
ftr-415	110	3	33	33	NUM
ftr-415	110	4	,	,	PUNCT
ftr-415	110	5	1974	1974	NUM
ftr-415	110	6	-	-	SYM
ftr-415	110	7	2	2	NUM
ftr-415	110	8	c.b	c.b	PROPN
ftr-415	110	9	.	.	PROPN
ftr-415	110	10	489	489	NUM
ftr-415	110	11	,	,	PUNCT
ftr-415	110	12	are	be	AUX
ftr-415	110	13	superseded	supersede	VERB
ftr-415	110	14	.	.	PUNCT
ftr-415	111	1	a	a	DET
ftr-415	111	2	business	business	NOUN
ftr-415	111	3	purpose	purpose	NOUN
ftr-415	111	4	can	can	AUX
ftr-415	111	5	be	be	AUX
ftr-415	111	6	established	establish	VERB
ftr-415	111	7	either	either	CCONJ
ftr-415	111	8	by	by	ADP
ftr-415	111	9	a	a	DET
ftr-415	111	10	natural	natural	ADJ
ftr-415	111	11	business	business	NOUN
ftr-415	111	12	year	year	NOUN
ftr-415	111	13	or	or	CCONJ
ftr-415	111	14	by	by	ADP
ftr-415	111	15	“	"	PUNCT
ftr-415	111	16	facts	fact	NOUN
ftr-415	111	17	and	and	CCONJ
ftr-415	111	18	circumstances	circumstance	NOUN
ftr-415	111	19	,	,	PUNCT
ftr-415	111	20	”	"	PUNCT
ftr-415	111	21	but	but	CCONJ
ftr-415	111	22	the	the	DET
ftr-415	111	23	revenue	revenue	NOUN
ftr-415	111	24	procedure	procedure	NOUN
ftr-415	111	25	cautions	caution	VERB
ftr-415	111	26	that	that	SCONJ
ftr-415	111	27	permission	permission	NOUN
ftr-415	111	28	will	will	AUX
ftr-415	111	29	be	be	AUX
ftr-415	111	30	granted	grant	VERB
ftr-415	111	31	under	under	ADP
ftr-415	111	32	the	the	DET
ftr-415	111	33	facts	fact	NOUN
ftr-415	111	34	and	and	CCONJ
ftr-415	111	35	circumstances	circumstance	NOUN
ftr-415	111	36	standard	standard	ADJ
ftr-415	111	37	“	"	PUNCT
ftr-415	111	38	only	only	ADV
ftr-415	111	39	in	in	ADP
ftr-415	111	40	rare	rare	ADJ
ftr-415	111	41	and	and	CCONJ
ftr-415	111	42	unusual	unusual	ADJ
ftr-415	111	43	circumstances	circumstance	NOUN
ftr-415	111	44	.	.	PUNCT
ftr-415	111	45	”	"	PUNCT
ftr-415	112	1	the	the	DET
ftr-415	112	2	“	"	PUNCT
ftr-415	112	3	natural	natural	ADJ
ftr-415	112	4	business	business	NOUN
ftr-415	112	5	year	year	NOUN
ftr-415	112	6	”	"	PUNCT
ftr-415	112	7	test	test	NOUN
ftr-415	112	8	in	in	ADP
ftr-415	112	9	this	this	DET
ftr-415	112	10	revenue	revenue	NOUN
ftr-415	112	11	procedure	procedure	NOUN
ftr-415	112	12	is	be	AUX
ftr-415	112	13	significantly	significantly	ADV
ftr-415	112	14	more	more	ADV
ftr-415	112	15	flexible	flexible	ADJ
ftr-415	112	16	than	than	ADP
ftr-415	112	17	the	the	DET
ftr-415	112	18	natural	natural	ADJ
ftr-415	112	19	business	business	NOUN
ftr-415	112	20	year	year	NOUN
ftr-415	112	21	for	for	ADP
ftr-415	112	22	automatic	automatic	ADJ
ftr-415	112	23	approval	approval	NOUN
ftr-415	112	24	under	under	ADP
ftr-415	112	25	rev	rev	PROPN
ftr-415	112	26	.	.	PROPN
ftr-415	112	27	proc	proc	PROPN
ftr-415	112	28	.	.	PUNCT
ftr-415	113	1	2002	2002	NUM
ftr-415	113	2	-	-	SYM
ftr-415	113	3	38	38	NUM
ftr-415	113	4	.	.	PUNCT
ftr-415	114	1	the	the	DET
ftr-415	114	2	“	"	PUNCT
ftr-415	114	3	natural	natural	ADJ
ftr-415	114	4	business	business	NOUN
ftr-415	114	5	year	year	NOUN
ftr-415	114	6	”	"	PUNCT
ftr-415	114	7	can	can	AUX
ftr-415	114	8	be	be	AUX
ftr-415	114	9	based	base	VERB
ftr-415	114	10	on	on	ADP
ftr-415	114	11	the	the	DET
ftr-415	114	12	“	"	PUNCT
ftr-415	114	13	annual	annual	ADJ
ftr-415	114	14	business	business	NOUN
ftr-415	114	15	cycle	cycle	NOUN
ftr-415	114	16	”	"	PUNCT
ftr-415	114	17	or	or	CCONJ
ftr-415	114	18	“	"	PUNCT
ftr-415	114	19	seasonal	seasonal	ADJ
ftr-415	114	20	business	business	NOUN
ftr-415	114	21	”	"	PUNCT
ftr-415	114	22	tests	test	NOUN
ftr-415	114	23	ending	end	VERB
ftr-415	114	24	“	"	PUNCT
ftr-415	114	25	soon	soon	ADV
ftr-415	114	26	after	after	ADP
ftr-415	114	27	”	"	PUNCT
ftr-415	114	28	[	[	X
ftr-415	114	29	with	with	ADP
ftr-415	114	30	a	a	DET
ftr-415	114	31	one	one	NUM
ftr-415	114	32	month	month	NOUN
ftr-415	114	33	safe	safe	ADJ
ftr-415	114	34	harbor	harbor	NOUN
ftr-415	114	35	]	]	PUNCT
ftr-415	114	36	the	the	DET
ftr-415	114	37	“	"	PUNCT
ftr-415	114	38	peak	peak	NOUN
ftr-415	114	39	”	"	PUNCT
ftr-415	114	40	season	season	NOUN
ftr-415	114	41	.	.	PUNCT
ftr-415	115	1	alternatively	alternatively	ADV
ftr-415	115	2	,	,	PUNCT
ftr-415	115	3	the	the	DET
ftr-415	115	4	natural	natural	ADJ
ftr-415	115	5	business	business	NOUN
ftr-415	115	6	year	year	NOUN
ftr-415	115	7	can	can	AUX
ftr-415	115	8	be	be	AUX
ftr-415	115	9	established	establish	VERB
ftr-415	115	10	[	[	PUNCT
ftr-415	115	11	except	except	SCONJ
ftr-415	115	12	by	by	ADP
ftr-415	115	13	tiered	tiered	ADJ
ftr-415	115	14	entities	entity	NOUN
ftr-415	115	15	]	]	PUNCT
ftr-415	115	16	to	to	PART
ftr-415	115	17	end	end	VERB
ftr-415	115	18	with	with	ADP
ftr-415	115	19	the	the	DET
ftr-415	115	20	2	2	NUM
ftr-415	115	21	-	-	PUNCT
ftr-415	115	22	month	month	NOUN
ftr-415	115	23	period	period	NOUN
ftr-415	115	24	for	for	ADP
ftr-415	115	25	each	each	PRON
ftr-415	115	26	of	of	ADP
ftr-415	115	27	the	the	DET
ftr-415	115	28	prior	prior	ADJ
ftr-415	115	29	3	3	NUM
ftr-415	115	30	years	year	NOUN
ftr-415	115	31	with	with	ADP
ftr-415	115	32	the	the	DET
ftr-415	115	33	highest	high	ADJ
ftr-415	115	34	percentage	percentage	NOUN
ftr-415	115	35	of	of	ADP
ftr-415	115	36	gross	gross	ADJ
ftr-415	115	37	receipts	receipt	NOUN
ftr-415	115	38	equaling	equal	VERB
ftr-415	115	39	or	or	CCONJ
ftr-415	115	40	exceeding	exceed	VERB
ftr-415	115	41	25	25	NUM
ftr-415	115	42	percent	percent	NOUN
ftr-415	115	43	.	.	PUNCT
ftr-415	116	1	administrative	administrative	ADJ
ftr-415	116	2	and	and	CCONJ
ftr-415	116	3	business	business	NOUN
ftr-415	116	4	convenience	convenience	NOUN
ftr-415	116	5	reasons	reason	NOUN
ftr-415	116	6	described	describe	VERB
ftr-415	116	7	in	in	ADP
ftr-415	116	8	rev	rev	PROPN
ftr-415	116	9	.	.	PROPN
ftr-415	117	1	rul	rul	PROPN
ftr-415	117	2	.	.	PUNCT
ftr-415	118	1	87	87	NUM
ftr-415	118	2	-	-	SYM
ftr-415	118	3	57	57	NUM
ftr-415	118	4	,	,	PUNCT
ftr-415	118	5	1987	1987	NUM
ftr-415	118	6	-	-	SYM
ftr-415	118	7	2	2	NUM
ftr-415	118	8	c.b	c.b	PROPN
ftr-415	118	9	.	.	PROPN
ftr-415	118	10	117	117	NUM
ftr-415	118	11	,	,	PUNCT
ftr-415	118	12	will	will	AUX
ftr-415	118	13	not	not	PART
ftr-415	118	14	justify	justify	VERB
ftr-415	118	15	a	a	DET
ftr-415	118	16	taxable	taxable	ADJ
ftr-415	118	17	year	year	NOUN
ftr-415	118	18	;	;	PUNCT
ftr-415	118	19	nor	nor	CCONJ
ftr-415	118	20	will	will	AUX
ftr-415	118	21	hiring	hire	VERB
ftr-415	118	22	patterns	pattern	NOUN
ftr-415	118	23	,	,	PUNCT
ftr-415	118	24	compensation	compensation	NOUN
ftr-415	118	25	periods	period	NOUN
ftr-415	118	26	,	,	PUNCT
ftr-415	118	27	years	year	NOUN
ftr-415	118	28	based	base	VERB
ftr-415	118	29	on	on	ADP
ftr-415	118	30	annual	annual	ADJ
ftr-415	118	31	model	model	NOUN
ftr-415	118	32	changes	change	NOUN
ftr-415	118	33	or	or	CCONJ
ftr-415	118	34	price	price	NOUN
ftr-415	118	35	lists	list	NOUN
ftr-415	118	36	,	,	PUNCT
ftr-415	118	37	competitors	competitor	NOUN
ftr-415	118	38	’	’	PART
ftr-415	118	39	years	year	NOUN
ftr-415	118	40	,	,	PUNCT
ftr-415	118	41	or	or	CCONJ
ftr-415	118	42	related	related	ADJ
ftr-415	118	43	entities	entity	NOUN
ftr-415	118	44	’	'	PUNCT
ftr-415	118	45	years	year	NOUN
ftr-415	118	46	.	.	PUNCT
ftr-415	119	1	a	a	DET
ftr-415	119	2	taxpayer	taxpayer	NOUN
ftr-415	119	3	other	other	ADJ
ftr-415	119	4	than	than	ADP
ftr-415	119	5	a	a	DET
ftr-415	119	6	partnership	partnership	NOUN
ftr-415	119	7	,	,	PUNCT
ftr-415	119	8	s	s	PART
ftr-415	119	9	corporation	corporation	NOUN
ftr-415	119	10	,	,	PUNCT
ftr-415	119	11	or	or	CCONJ
ftr-415	119	12	psc	psc	PROPN
ftr-415	120	1	[	[	X
ftr-415	120	2	i.e.	i.e.	X
ftr-415	120	3	,	,	PUNCT
ftr-415	120	4	an	an	DET
ftr-415	120	5	individual	individual	NOUN
ftr-415	120	6	]	]	PUNCT
ftr-415	120	7	that	that	PRON
ftr-415	120	8	does	do	AUX
ftr-415	120	9	not	not	PART
ftr-415	120	10	establish	establish	VERB
ftr-415	120	11	a	a	DET
ftr-415	120	12	business	business	NOUN
ftr-415	120	13	purpose	purpose	NOUN
ftr-415	120	14	for	for	ADP
ftr-415	120	15	the	the	DET
ftr-415	120	16	requested	request	VERB
ftr-415	120	17	annual	annual	ADJ
ftr-415	120	18	accounting	accounting	NOUN
ftr-415	120	19	period	period	NOUN
ftr-415	120	20	can	can	AUX
ftr-415	120	21	be	be	AUX
ftr-415	120	22	deemed	deem	VERB
ftr-415	120	23	to	to	PART
ftr-415	120	24	have	have	AUX
ftr-415	120	25	established	establish	VERB
ftr-415	120	26	a	a	DET
ftr-415	120	27	business	business	NOUN
ftr-415	120	28	purpose	purpose	NOUN
ftr-415	120	29	if	if	SCONJ
ftr-415	120	30	it	it	PRON
ftr-415	120	31	provides	provide	VERB
ftr-415	120	32	a	a	DET
ftr-415	120	33	nontax	nontax	ADJ
ftr-415	120	34	reason	reason	NOUN
ftr-415	120	35	for	for	ADP
ftr-415	120	36	the	the	DET
ftr-415	120	37	requested	request	VERB
ftr-415	120	38	annual	annual	ADJ
ftr-415	120	39	accounting	accounting	NOUN
ftr-415	120	40	period	period	NOUN
ftr-415	120	41	and	and	CCONJ
ftr-415	120	42	agrees	agree	VERB
ftr-415	120	43	to	to	PART
ftr-415	120	44	specified	specified	VERB
ftr-415	120	45	additional	additional	ADJ
ftr-415	120	46	terms	term	NOUN
ftr-415	120	47	,	,	PUNCT
ftr-415	120	48	conditions	condition	NOUN
ftr-415	120	49	,	,	PUNCT
ftr-415	120	50	and	and	CCONJ
ftr-415	120	51	adjustments	adjustment	NOUN
ftr-415	120	52	intended	intend	VERB
ftr-415	120	53	to	to	PART
ftr-415	120	54	neutralize	neutralize	VERB
ftr-415	120	55	the	the	DET
ftr-415	120	56	tax	tax	NOUN
ftr-415	120	57	effects	effect	NOUN
ftr-415	120	58	of	of	ADP
ftr-415	120	59	any	any	DET
ftr-415	120	60	resulting	result	VERB
ftr-415	120	61	substantial	substantial	ADJ
ftr-415	120	62	distortion	distortion	NOUN
ftr-415	120	63	of	of	ADP
ftr-415	120	64	income	income	NOUN
ftr-415	120	65	.	.	PUNCT
ftr-415	121	1	for	for	ADP
ftr-415	121	2	this	this	DET
ftr-415	121	3	purpose	purpose	NOUN
ftr-415	121	4	,	,	PUNCT
ftr-415	121	5	nontax	nontax	NOUN
ftr-415	121	6	reasons	reason	NOUN
ftr-415	121	7	for	for	ADP
ftr-415	121	8	86	86	NUM
ftr-415	121	9	florida	florida	PROPN
ftr-415	121	10	tax	tax	NOUN
ftr-415	121	11	review	review	NOUN
ftr-415	121	12	[	[	X
ftr-415	121	13	vol.6	vol.6	NUM
ftr-415	121	14	:	:	PUNCT
ftr-415	121	15	si	si	PROPN
ftr-415	121	16	2	2	X
ftr-415	121	17	.	.	PUNCT
ftr-415	121	18	see	see	VERB
ftr-415	121	19	wilkinson	wilkinson	PROPN
ftr-415	121	20	-	-	PUNCT
ftr-415	121	21	beane	beane	PROPN
ftr-415	121	22	,	,	PUNCT
ftr-415	121	23	inc	inc	PROPN
ftr-415	121	24	.	.	PROPN
ftr-415	122	1	v.	v.	PROPN
ftr-415	122	2	commissioner	commissioner	PROPN
ftr-415	122	3	,	,	PUNCT
ftr-415	122	4	420	420	NUM
ftr-415	122	5	f.2d	f.2d	ADP
ftr-415	122	6	352	352	NUM
ftr-415	122	7	(	(	PUNCT
ftr-415	122	8	1st	1st	ADJ
ftr-415	122	9	cir	cir	NOUN
ftr-415	122	10	.	.	PROPN
ftr-415	122	11	1970	1970	NUM
ftr-415	122	12	)	)	PUNCT
ftr-415	123	1	(	(	PUNCT
ftr-415	123	2	funeral	funeral	NOUN
ftr-415	123	3	home	home	NOUN
ftr-415	123	4	required	require	VERB
ftr-415	123	5	to	to	PART
ftr-415	123	6	use	use	VERB
ftr-415	123	7	accrual	accrual	ADJ
ftr-415	123	8	method	method	NOUN
ftr-415	123	9	because	because	SCONJ
ftr-415	123	10	of	of	ADP
ftr-415	123	11	its	its	PRON
ftr-415	123	12	business	business	NOUN
ftr-415	123	13	of	of	ADP
ftr-415	123	14	selling	sell	VERB
ftr-415	123	15	caskets	casket	NOUN
ftr-415	123	16	,	,	PUNCT
ftr-415	123	17	not	not	PART
ftr-415	123	18	merely	merely	ADV
ftr-415	123	19	providing	provide	VERB
ftr-415	123	20	funeral	funeral	ADJ
ftr-415	123	21	services	service	NOUN
ftr-415	123	22	)	)	PUNCT
ftr-415	123	23	.	.	PUNCT
ftr-415	124	1	the	the	DET
ftr-415	124	2	requested	request	VERB
ftr-415	124	3	annual	annual	ADJ
ftr-415	124	4	accounting	accounting	NOUN
ftr-415	124	5	period	period	NOUN
ftr-415	124	6	may	may	AUX
ftr-415	124	7	include	include	VERB
ftr-415	124	8	administrative	administrative	ADJ
ftr-415	124	9	and	and	CCONJ
ftr-415	124	10	convenience	convenience	NOUN
ftr-415	124	11	business	business	NOUN
ftr-415	124	12	reasons	reason	NOUN
ftr-415	124	13	that	that	PRON
ftr-415	124	14	are	be	AUX
ftr-415	124	15	insufficient	insufficient	ADJ
ftr-415	124	16	to	to	PART
ftr-415	124	17	satisfy	satisfy	VERB
ftr-415	124	18	the	the	DET
ftr-415	124	19	business	business	NOUN
ftr-415	124	20	purpose	purpose	NOUN
ftr-415	124	21	requirement	requirement	NOUN
ftr-415	124	22	for	for	SCONJ
ftr-415	124	23	a	a	DET
ftr-415	124	24	partnership	partnership	NOUN
ftr-415	124	25	,	,	PUNCT
ftr-415	124	26	s	s	PART
ftr-415	124	27	corporation	corporation	NOUN
ftr-415	124	28	,	,	PUNCT
ftr-415	124	29	or	or	CCONJ
ftr-415	124	30	psc	psc	PROPN
ftr-415	124	31	to	to	PART
ftr-415	124	32	adopt	adopt	VERB
ftr-415	124	33	a	a	DET
ftr-415	124	34	taxable	taxable	ADJ
ftr-415	124	35	year	year	NOUN
ftr-415	124	36	other	other	ADJ
ftr-415	124	37	than	than	ADP
ftr-415	124	38	its	its	PRON
ftr-415	124	39	required	require	VERB
ftr-415	124	40	taxable	taxable	ADJ
ftr-415	124	41	year	year	NOUN
ftr-415	124	42	.	.	PUNCT
ftr-415	125	1	“	"	PUNCT
ftr-415	125	2	[	[	X
ftr-415	125	3	a]n	a]n	ADJ
ftr-415	125	4	individual	individual	ADJ
ftr-415	125	5	taxpayer	taxpayer	NOUN
ftr-415	125	6	that	that	PRON
ftr-415	125	7	is	be	AUX
ftr-415	125	8	not	not	PART
ftr-415	125	9	a	a	DET
ftr-415	125	10	sole	sole	ADJ
ftr-415	125	11	proprietor	proprietor	NOUN
ftr-415	125	12	will	will	AUX
ftr-415	125	13	be	be	AUX
ftr-415	125	14	able	able	ADJ
ftr-415	125	15	to	to	PART
ftr-415	125	16	establish	establish	VERB
ftr-415	125	17	a	a	DET
ftr-415	125	18	nontax	nontax	ADJ
ftr-415	125	19	reason	reason	NOUN
ftr-415	125	20	for	for	ADP
ftr-415	125	21	a	a	DET
ftr-415	125	22	fiscal	fiscal	ADJ
ftr-415	125	23	year	year	NOUN
ftr-415	125	24	only	only	ADV
ftr-415	125	25	in	in	ADP
ftr-415	125	26	rare	rare	ADJ
ftr-415	125	27	and	and	CCONJ
ftr-415	125	28	unusual	unusual	ADJ
ftr-415	125	29	circumstances	circumstance	NOUN
ftr-415	125	30	.	.	PUNCT
ftr-415	125	31	”	"	PUNCT
ftr-415	126	1	compliance	compliance	NOUN
ftr-415	126	2	provides	provide	VERB
ftr-415	126	3	audit	audit	NOUN
ftr-415	126	4	protection	protection	NOUN
ftr-415	126	5	for	for	ADP
ftr-415	126	6	prior	prior	ADJ
ftr-415	126	7	years	year	NOUN
ftr-415	126	8	.	.	PUNCT
ftr-415	127	1	(	(	PUNCT
ftr-415	127	2	4	4	NUM
ftr-415	127	3	)	)	PUNCT
ftr-415	127	4	and	and	CCONJ
ftr-415	127	5	to	to	PART
ftr-415	127	6	top	top	VERB
ftr-415	127	7	it	it	PRON
ftr-415	127	8	off	off	ADP
ftr-415	127	9	,	,	PUNCT
ftr-415	127	10	the	the	DET
ftr-415	127	11	irs	irs	PROPN
ftr-415	127	12	explains	explain	VERB
ftr-415	127	13	its	its	PRON
ftr-415	127	14	reasons	reason	NOUN
ftr-415	127	15	for	for	ADP
ftr-415	127	16	changes	change	NOUN
ftr-415	127	17	.	.	PUNCT
ftr-415	128	1	announcement	announcement	NOUN
ftr-415	128	2	2002	2002	NUM
ftr-415	128	3	-	-	SYM
ftr-415	128	4	53	53	NUM
ftr-415	128	5	,	,	PUNCT
ftr-415	128	6	2002	2002	NUM
ftr-415	128	7	-	-	SYM
ftr-415	128	8	22	22	NUM
ftr-415	128	9	i.r.b	i.r.b	NOUN
ftr-415	128	10	.	.	PUNCT
ftr-415	129	1	1063	1063	NUM
ftr-415	129	2	(	(	PUNCT
ftr-415	129	3	6/3/02	6/3/02	NUM
ftr-415	129	4	)	)	PUNCT
ftr-415	129	5	.	.	PUNCT
ftr-415	130	1	in	in	ADP
ftr-415	130	2	this	this	DET
ftr-415	130	3	announcement	announcement	NOUN
ftr-415	130	4	,	,	PUNCT
ftr-415	130	5	the	the	DET
ftr-415	130	6	irs	irs	PROPN
ftr-415	130	7	explains	explain	VERB
ftr-415	130	8	the	the	DET
ftr-415	130	9	reasons	reason	NOUN
ftr-415	130	10	for	for	ADP
ftr-415	130	11	the	the	DET
ftr-415	130	12	various	various	ADJ
ftr-415	130	13	changes	change	NOUN
ftr-415	130	14	in	in	ADP
ftr-415	130	15	approval	approval	NOUN
ftr-415	130	16	procedures	procedure	NOUN
ftr-415	130	17	in	in	ADP
ftr-415	130	18	rev	rev	PROPN
ftr-415	130	19	.	.	PROPN
ftr-415	131	1	procs	procs	PROPN
ftr-415	131	2	.	.	PUNCT
ftr-415	132	1	2002	2002	NUM
ftr-415	132	2	-	-	SYM
ftr-415	132	3	37	37	NUM
ftr-415	132	4	,	,	PUNCT
ftr-415	132	5	2002	2002	NUM
ftr-415	132	6	-	-	SYM
ftr-415	132	7	38	38	NUM
ftr-415	132	8	,	,	PUNCT
ftr-415	132	9	and	and	CCONJ
ftr-415	132	10	2002	2002	NUM
ftr-415	132	11	-	-	SYM
ftr-415	132	12	39	39	NUM
ftr-415	132	13	.	.	PUNCT
ftr-415	133	1	c.	c.	PROPN
ftr-415	133	2	notice	notice	PROPN
ftr-415	133	3	2002	2002	NUM
ftr-415	133	4	-	-	SYM
ftr-415	133	5	75	75	NUM
ftr-415	133	6	,	,	PUNCT
ftr-415	133	7	2002	2002	NUM
ftr-415	133	8	-	-	SYM
ftr-415	133	9	47	47	NUM
ftr-415	133	10	i.r.b	i.r.b	NOUN
ftr-415	133	11	.	.	PUNCT
ftr-415	133	12	884	884	NUM
ftr-415	133	13	(	(	PUNCT
ftr-415	133	14	11/25/02	11/25/02	NUM
ftr-415	133	15	)	)	PUNCT
ftr-415	133	16	.	.	PUNCT
ftr-415	134	1	this	this	DET
ftr-415	134	2	notice	notice	NOUN
ftr-415	134	3	is	be	AUX
ftr-415	134	4	a	a	DET
ftr-415	134	5	proposed	propose	VERB
ftr-415	134	6	revenue	revenue	NOUN
ftr-415	134	7	procedure	procedure	NOUN
ftr-415	134	8	that	that	PRON
ftr-415	134	9	would	would	AUX
ftr-415	134	10	provide	provide	VERB
ftr-415	134	11	exclusive	exclusive	ADJ
ftr-415	134	12	rules	rule	NOUN
ftr-415	134	13	for	for	ADP
ftr-415	134	14	individuals	individual	NOUN
ftr-415	134	15	filing	file	VERB
ftr-415	134	16	tax	tax	NOUN
ftr-415	134	17	returns	return	NOUN
ftr-415	134	18	on	on	ADP
ftr-415	134	19	a	a	DET
ftr-415	134	20	fiscal	fiscal	ADJ
ftr-415	134	21	year	year	NOUN
ftr-415	134	22	to	to	PART
ftr-415	134	23	obtain	obtain	VERB
ftr-415	134	24	automatic	automatic	ADJ
ftr-415	134	25	approval	approval	NOUN
ftr-415	134	26	to	to	PART
ftr-415	134	27	change	change	VERB
ftr-415	134	28	to	to	ADP
ftr-415	134	29	a	a	DET
ftr-415	134	30	calendar	calendar	NOUN
ftr-415	134	31	year	year	NOUN
ftr-415	134	32	.	.	PUNCT
ftr-415	135	1	it	it	PRON
ftr-415	135	2	would	would	AUX
ftr-415	135	3	supersede	supersede	VERB
ftr-415	135	4	rev	rev	PROPN
ftr-415	135	5	.	.	PROPN
ftr-415	135	6	proc	proc	PROPN
ftr-415	135	7	.	.	PUNCT
ftr-415	136	1	66	66	NUM
ftr-415	136	2	-	-	SYM
ftr-415	136	3	50	50	NUM
ftr-415	136	4	,	,	PUNCT
ftr-415	136	5	1966	1966	NUM
ftr-415	136	6	-	-	SYM
ftr-415	136	7	2	2	NUM
ftr-415	136	8	c.b	c.b	PROPN
ftr-415	136	9	.	.	PROPN
ftr-415	136	10	1260	1260	NUM
ftr-415	136	11	.	.	PUNCT
ftr-415	137	1	d.	d.	NOUN
ftr-415	137	2	the	the	DET
ftr-415	137	3	small	small	ADJ
ftr-415	137	4	-	-	PUNCT
ftr-415	137	5	dollar	dollar	NOUN
ftr-415	137	6	limit	limit	NOUN
ftr-415	137	7	for	for	ADP
ftr-415	137	8	use	use	NOUN
ftr-415	137	9	of	of	ADP
ftr-415	137	10	the	the	DET
ftr-415	137	11	cash	cash	NOUN
ftr-415	137	12	method	method	NOUN
ftr-415	137	13	goes	go	VERB
ftr-415	137	14	up	up	ADP
ftr-415	137	15	to	to	PART
ftr-415	137	16	$	$	SYM
ftr-415	137	17	10	10	NUM
ftr-415	137	18	million	million	NUM
ftr-415	137	19	of	of	ADP
ftr-415	137	20	gross	gross	ADJ
ftr-415	137	21	receipts	receipt	NOUN
ftr-415	137	22	,	,	PUNCT
ftr-415	137	23	but	but	CCONJ
ftr-415	137	24	with	with	ADP
ftr-415	137	25	significant	significant	ADJ
ftr-415	137	26	exceptions	exception	NOUN
ftr-415	137	27	.	.	PUNCT
ftr-415	138	1	rev	rev	PROPN
ftr-415	138	2	.	.	PROPN
ftr-415	138	3	proc	proc	PROPN
ftr-415	138	4	.	.	PUNCT
ftr-415	139	1	2002	2002	NUM
ftr-415	139	2	-	-	SYM
ftr-415	139	3	28	28	NUM
ftr-415	139	4	,	,	PUNCT
ftr-415	139	5	2002	2002	NUM
ftr-415	139	6	-	-	SYM
ftr-415	139	7	18	18	NUM
ftr-415	139	8	i.r.b	i.r.b	NOUN
ftr-415	139	9	.	.	PUNCT
ftr-415	139	10	815	815	NUM
ftr-415	139	11	(	(	PUNCT
ftr-415	139	12	5/6/02	5/6/02	NUM
ftr-415	139	13	)	)	PUNCT
ftr-415	139	14	.	.	PUNCT
ftr-415	140	1	this	this	DET
ftr-415	140	2	revenue	revenue	NOUN
ftr-415	140	3	procedure	procedure	NOUN
ftr-415	140	4	provides	provide	VERB
ftr-415	140	5	guidance	guidance	NOUN
ftr-415	140	6	under	under	ADP
ftr-415	140	7	which	which	PRON
ftr-415	140	8	a	a	DET
ftr-415	140	9	qualifying	qualify	VERB
ftr-415	140	10	small	small	ADJ
ftr-415	140	11	business	business	NOUN
ftr-415	140	12	with	with	ADP
ftr-415	140	13	gross	gross	ADJ
ftr-415	140	14	receipts	receipt	NOUN
ftr-415	140	15	of	of	ADP
ftr-415	140	16	$	$	SYM
ftr-415	140	17	10	10	NUM
ftr-415	140	18	million	million	NUM
ftr-415	140	19	or	or	CCONJ
ftr-415	140	20	less	less	ADJ
ftr-415	140	21	may	may	AUX
ftr-415	140	22	obtain	obtain	VERB
ftr-415	140	23	automatic	automatic	ADJ
ftr-415	140	24	consent	consent	NOUN
ftr-415	140	25	to	to	PART
ftr-415	140	26	change	change	VERB
ftr-415	140	27	to	to	ADP
ftr-415	140	28	the	the	DET
ftr-415	140	29	cash	cash	NOUN
ftr-415	140	30	receipts	receipt	NOUN
ftr-415	140	31	and	and	CCONJ
ftr-415	140	32	disbursements	disbursement	NOUN
ftr-415	140	33	method	method	NOUN
ftr-415	140	34	of	of	ADP
ftr-415	140	35	accounting	accounting	NOUN
ftr-415	140	36	.	.	PUNCT
ftr-415	141	1	it	it	PRON
ftr-415	141	2	expands	expand	VERB
ftr-415	141	3	notice	notice	NOUN
ftr-415	141	4	2001	2001	NUM
ftr-415	141	5	-	-	SYM
ftr-415	141	6	76	76	NUM
ftr-415	141	7	,	,	PUNCT
ftr-415	141	8	2001	2001	NUM
ftr-415	141	9	-	-	SYM
ftr-415	141	10	2	2	NUM
ftr-415	141	11	c.b	c.b	PROPN
ftr-415	141	12	.	.	PROPN
ftr-415	141	13	613	613	NUM
ftr-415	141	14	,	,	PUNCT
ftr-415	141	15	to	to	PART
ftr-415	141	16	provide	provide	VERB
ftr-415	141	17	that	that	SCONJ
ftr-415	141	18	taxpayers	taxpayer	NOUN
ftr-415	141	19	whose	whose	DET
ftr-415	141	20	principal	principal	ADJ
ftr-415	141	21	business	business	NOUN
ftr-415	141	22	is	be	AUX
ftr-415	141	23	the	the	DET
ftr-415	141	24	providing	providing	NOUN
ftr-415	141	25	of	of	ADP
ftr-415	141	26	services	service	NOUN
ftr-415	141	27	[	[	X
ftr-415	141	28	including	include	VERB
ftr-415	141	29	the	the	DET
ftr-415	141	30	providing	providing	NOUN
ftr-415	141	31	of	of	ADP
ftr-415	141	32	property	property	NOUN
ftr-415	141	33	incident	incident	NOUN
ftr-415	141	34	to	to	ADP
ftr-415	141	35	those	those	DET
ftr-415	141	36	services	service	NOUN
ftr-415	141	37	]	]	PUNCT
ftr-415	141	38	are	be	AUX
ftr-415	141	39	eligible	eligible	ADJ
ftr-415	141	40	for	for	ADP
ftr-415	141	41	the	the	DET
ftr-415	141	42	cash	cash	NOUN
ftr-415	141	43	method	method	NOUN
ftr-415	141	44	,	,	PUNCT
ftr-415	141	45	as	as	SCONJ
ftr-415	141	46	are	be	AUX
ftr-415	141	47	taxpayers	taxpayer	NOUN
ftr-415	141	48	whose	whose	DET
ftr-415	141	49	principal	principal	ADJ
ftr-415	141	50	business	business	NOUN
ftr-415	141	51	activity	activity	NOUN
ftr-415	141	52	is	be	AUX
ftr-415	141	53	the	the	DET
ftr-415	141	54	fabrication	fabrication	NOUN
ftr-415	141	55	or	or	CCONJ
ftr-415	141	56	modification	modification	NOUN
ftr-415	141	57	of	of	ADP
ftr-415	141	58	tangible	tangible	ADJ
ftr-415	141	59	personal	personal	ADJ
ftr-415	141	60	property	property	NOUN
ftr-415	141	61	upon	upon	SCONJ
ftr-415	141	62	demand	demand	NOUN
ftr-415	141	63	in	in	ADP
ftr-415	141	64	accordance	accordance	NOUN
ftr-415	141	65	with	with	ADP
ftr-415	141	66	customer	customer	NOUN
ftr-415	141	67	design	design	NOUN
ftr-415	141	68	or	or	CCONJ
ftr-415	141	69	specifications	specification	NOUN
ftr-415	141	70	.	.	PUNCT
ftr-415	141	71	!	!	PUNCT
ftr-415	142	1	ineligible	ineligible	ADJ
ftr-415	142	2	businesses	business	NOUN
ftr-415	142	3	include	include	VERB
ftr-415	142	4	ones	one	NOUN
ftr-415	142	5	that	that	PRON
ftr-415	142	6	derive	derive	VERB
ftr-415	142	7	the	the	DET
ftr-415	142	8	largest	large	ADJ
ftr-415	142	9	percentage	percentage	NOUN
ftr-415	142	10	of	of	ADP
ftr-415	142	11	gross	gross	ADJ
ftr-415	142	12	receipts	receipt	NOUN
ftr-415	142	13	from	from	ADP
ftr-415	142	14	any	any	PRON
ftr-415	142	15	of	of	ADP
ftr-415	142	16	the	the	DET
ftr-415	142	17	following	follow	VERB
ftr-415	142	18	activities	activity	NOUN
ftr-415	142	19	:	:	PUNCT
ftr-415	142	20	(	(	PUNCT
ftr-415	142	21	a	a	X
ftr-415	142	22	)	)	PUNCT
ftr-415	142	23	mining	mining	NOUN
ftr-415	142	24	activities	activity	NOUN
ftr-415	142	25	within	within	ADP
ftr-415	142	26	the	the	DET
ftr-415	142	27	meaning	meaning	NOUN
ftr-415	142	28	of	of	ADP
ftr-415	142	29	naics	naic	NOUN
ftr-415	142	30	codes	code	NOUN
ftr-415	142	31	211	211	NUM
ftr-415	142	32	and	and	CCONJ
ftr-415	142	33	212	212	NUM
ftr-415	142	34	;	;	PUNCT
ftr-415	142	35	(	(	PUNCT
ftr-415	142	36	b	b	X
ftr-415	142	37	)	)	PUNCT
ftr-415	142	38	manufacturing	manufacturing	NOUN
ftr-415	142	39	within	within	ADP
ftr-415	142	40	the	the	DET
ftr-415	142	41	meaning	meaning	NOUN
ftr-415	142	42	of	of	ADP
ftr-415	142	43	naics	naic	NOUN
ftr-415	142	44	codes	code	NOUN
ftr-415	142	45	31	31	NUM
ftr-415	142	46	-	-	SYM
ftr-415	142	47	33	33	NUM
ftr-415	142	48	;	;	PUNCT
ftr-415	142	49	(	(	PUNCT
ftr-415	142	50	c	c	X
ftr-415	142	51	)	)	PUNCT
ftr-415	142	52	wholesale	wholesale	ADJ
ftr-415	142	53	trade	trade	NOUN
ftr-415	142	54	within	within	ADP
ftr-415	142	55	the	the	DET
ftr-415	142	56	meaning	meaning	NOUN
ftr-415	142	57	of	of	ADP
ftr-415	142	58	naics	naics	PROPN
ftr-415	142	59	code	code	NOUN
ftr-415	142	60	42	42	NUM
ftr-415	142	61	;	;	PUNCT
ftr-415	142	62	(	(	PUNCT
ftr-415	142	63	d	d	X
ftr-415	142	64	)	)	PUNCT
ftr-415	142	65	retail	retail	ADJ
ftr-415	142	66	trade	trade	NOUN
ftr-415	142	67	within	within	ADP
ftr-415	142	68	the	the	DET
ftr-415	142	69	meaning	meaning	NOUN
ftr-415	142	70	of	of	ADP
ftr-415	142	71	naics	naic	NOUN
ftr-415	142	72	codes	code	NOUN
ftr-415	142	73	44	44	NUM
ftr-415	142	74	-	-	SYM
ftr-415	142	75	45	45	NUM
ftr-415	142	76	;	;	PUNCT
ftr-415	142	77	and	and	CCONJ
ftr-415	142	78	(	(	PUNCT
ftr-415	142	79	e	e	NOUN
ftr-415	142	80	)	)	PUNCT
ftr-415	142	81	information	information	NOUN
ftr-415	142	82	industries	industry	NOUN
ftr-415	142	83	within	within	ADP
ftr-415	142	84	the	the	DET
ftr-415	142	85	meaning	meaning	NOUN
ftr-415	142	86	of	of	ADP
ftr-415	142	87	naics	naic	NOUN
ftr-415	142	88	codes	code	NOUN
ftr-415	142	89	5111	5111	NUM
ftr-415	142	90	and	and	CCONJ
ftr-415	142	91	5122	5122	NUM
ftr-415	142	92	.	.	PUNCT
ftr-415	143	1	for	for	SCONJ
ftr-415	143	2	naics	naic	NOUN
ftr-415	143	3	codes	code	NOUN
ftr-415	143	4	see	see	VERB
ftr-415	143	5	http://www.census.gov/epcd/naics/naicscod.txt	http://www.census.gov/epcd/naics/naicscod.txt	NOUN
ftr-415	143	6	.	.	PUNCT
ftr-415	143	7	!	!	PUNCT
ftr-415	144	1	eligible	eligible	ADJ
ftr-415	144	2	businesses	business	NOUN
ftr-415	144	3	include	include	VERB
ftr-415	144	4	those	those	PRON
ftr-415	144	5	that	that	PRON
ftr-415	144	6	perform	perform	VERB
ftr-415	144	7	services	service	NOUN
ftr-415	144	8	such	such	ADJ
ftr-415	144	9	as	as	ADP
ftr-415	144	10	janitorial	janitorial	NOUN
ftr-415	144	11	,	,	PUNCT
ftr-415	144	12	medical	medical	ADJ
ftr-415	144	13	,	,	PUNCT
ftr-415	144	14	veterinary	veterinary	ADJ
ftr-415	144	15	,	,	PUNCT
ftr-415	144	16	photo	photo	NOUN
ftr-415	144	17	developing	developing	NOUN
ftr-415	144	18	,	,	PUNCT
ftr-415	144	19	and	and	CCONJ
ftr-415	144	20	repairs	repair	NOUN
ftr-415	144	21	(	(	PUNCT
ftr-415	144	22	including	include	VERB
ftr-415	144	23	auto	auto	NOUN
ftr-415	144	24	repair	repair	NOUN
ftr-415	144	25	)	)	PUNCT
ftr-415	144	26	,	,	PUNCT
ftr-415	144	27	as	as	ADV
ftr-415	144	28	well	well	ADV
ftr-415	144	29	as	as	ADP
ftr-415	144	30	restaurants	restaurant	NOUN
ftr-415	144	31	,	,	PUNCT
ftr-415	144	32	bars	bar	NOUN
ftr-415	144	33	,	,	PUNCT
ftr-415	144	34	hotels	hotel	NOUN
ftr-415	144	35	,	,	PUNCT
ftr-415	144	36	and	and	CCONJ
ftr-415	144	37	[	[	X
ftr-415	144	38	ironically2	ironically2	X
ftr-415	144	39	]	]	X
ftr-415	144	40	funeral	funeral	ADJ
ftr-415	144	41	homes	home	NOUN
ftr-415	144	42	.	.	PUNCT
ftr-415	145	1	(	(	PUNCT
ftr-415	145	2	2	2	NUM
ftr-415	145	3	)	)	PUNCT
ftr-415	145	4	kinder	kind	ADJ
ftr-415	145	5	and	and	CCONJ
ftr-415	145	6	gentler	gentle	ADJ
ftr-415	145	7	accounting	accounting	NOUN
ftr-415	145	8	m	m	PROPN
ftr-415	145	9	ethod	ethod	NOUN
ftr-415	145	10	change	change	NOUN
ftr-415	145	11	procedures	procedure	NOUN
ftr-415	145	12	.	.	PUNCT
ftr-415	146	1	a.	a.	PROPN
ftr-415	146	2	rev	rev	PROPN
ftr-415	146	3	.	.	PROPN
ftr-415	146	4	proc	proc	PROPN
ftr-415	146	5	.	.	PUNCT
ftr-415	147	1	2002	2002	NUM
ftr-415	147	2	-	-	SYM
ftr-415	147	3	9	9	NUM
ftr-415	147	4	,	,	PUNCT
ftr-415	147	5	2002	2002	NUM
ftr-415	147	6	-	-	SYM
ftr-415	147	7	3	3	NUM
ftr-415	147	8	i.r.b	i.r.b	NOUN
ftr-415	147	9	.	.	PUNCT
ftr-415	148	1	327	327	NUM
ftr-415	148	2	(	(	PUNCT
ftr-415	148	3	1/22/02	1/22/02	NUM
ftr-415	148	4	)	)	PUNCT
ftr-415	148	5	.	.	PUNCT
ftr-415	149	1	this	this	DET
ftr-415	149	2	revenue	revenue	NOUN
ftr-415	149	3	procedure	procedure	NOUN
ftr-415	149	4	provides	provide	VERB
ftr-415	149	5	revised	revise	VERB
ftr-415	149	6	rules	rule	NOUN
ftr-415	149	7	for	for	ADP
ftr-415	149	8	automatic	automatic	ADJ
ftr-415	149	9	consent	consent	NOUN
ftr-415	149	10	to	to	ADP
ftr-415	149	11	changes	change	NOUN
ftr-415	149	12	in	in	ADP
ftr-415	149	13	accounting	accounting	NOUN
ftr-415	149	14	methods	method	NOUN
ftr-415	149	15	.	.	PUNCT
ftr-415	150	1	it	it	PRON
ftr-415	150	2	was	be	AUX
ftr-415	150	3	amplified	amplify	VERB
ftr-415	150	4	and	and	CCONJ
ftr-415	150	5	clarified	clarify	VERB
ftr-415	150	6	by	by	ADP
ftr-415	150	7	rev	rev	PROPN
ftr-415	150	8	.	.	PROPN
ftr-415	150	9	proc	proc	PROPN
ftr-415	150	10	.	.	PUNCT
ftr-415	151	1	2002	2002	NUM
ftr-415	151	2	-	-	SYM
ftr-415	151	3	54	54	NUM
ftr-415	151	4	,	,	PUNCT
ftr-415	151	5	2002	2002	NUM
ftr-415	151	6	-	-	SYM
ftr-415	151	7	35	35	NUM
ftr-415	151	8	i.r.b	i.r.b	NOUN
ftr-415	151	9	.	.	PUNCT
ftr-415	152	1	432	432	NUM
ftr-415	152	2	(	(	PUNCT
ftr-415	152	3	9/3/02	9/3/02	NUM
ftr-415	152	4	)	)	PUNCT
ftr-415	152	5	.	.	PUNCT
ftr-415	153	1	2003	2003	NUM
ftr-415	153	2	]	]	PUNCT
ftr-415	153	3	recent	recent	ADJ
ftr-415	153	4	developments	development	NOUN
ftr-415	153	5	in	in	ADP
ftr-415	153	6	federal	federal	ADJ
ftr-415	153	7	income	income	NOUN
ftr-415	153	8	taxation	taxation	NOUN
ftr-415	153	9	87	87	NUM
ftr-415	153	10	b.	b.	PROPN
ftr-415	153	11	rev	rev	PROPN
ftr-415	153	12	.	.	PROPN
ftr-415	153	13	proc	proc	PROPN
ftr-415	153	14	.	.	PUNCT
ftr-415	153	15	2002	2002	NUM
ftr-415	153	16	-	-	SYM
ftr-415	153	17	18	18	NUM
ftr-415	153	18	,	,	PUNCT
ftr-415	153	19	2002	2002	NUM
ftr-415	153	20	-	-	SYM
ftr-415	153	21	13	13	NUM
ftr-415	153	22	i.r.b	i.r.b	NOUN
ftr-415	153	23	.	.	PUNCT
ftr-415	154	1	678	678	NUM
ftr-415	154	2	(	(	PUNCT
ftr-415	154	3	4/1/02	4/1/02	NUM
ftr-415	154	4	)	)	PUNCT
ftr-415	154	5	.	.	PUNCT
ftr-415	155	1	this	this	DET
ftr-415	155	2	revenue	revenue	NOUN
ftr-415	155	3	procedure	procedure	NOUN
ftr-415	155	4	provides	provide	VERB
ftr-415	155	5	revised	revise	VERB
ftr-415	155	6	rules	rule	NOUN
ftr-415	155	7	for	for	ADP
ftr-415	155	8	changes	change	NOUN
ftr-415	155	9	in	in	ADP
ftr-415	155	10	accounting	accounting	NOUN
ftr-415	155	11	methods	method	NOUN
ftr-415	155	12	imposed	impose	VERB
ftr-415	155	13	by	by	ADP
ftr-415	155	14	the	the	DET
ftr-415	155	15	irs	irs	PROPN
ftr-415	155	16	.	.	PUNCT
ftr-415	156	1	c.	c.	PROPN
ftr-415	156	2	really	really	ADV
ftr-415	156	3	kind	kind	VERB
ftr-415	156	4	taxpayer	taxpayer	NOUN
ftr-415	156	5	-	-	PUNCT
ftr-415	156	6	favorable	favorable	ADJ
ftr-415	156	7	§	§	PROPN
ftr-415	156	8	481	481	NUM
ftr-415	156	9	adjustments	adjustment	NOUN
ftr-415	156	10	.	.	PUNCT
ftr-415	157	1	rev	rev	PROPN
ftr-415	157	2	.	.	PROPN
ftr-415	157	3	proc	proc	PROPN
ftr-415	157	4	.	.	PUNCT
ftr-415	158	1	2002	2002	NUM
ftr-415	158	2	-	-	SYM
ftr-415	158	3	19	19	NUM
ftr-415	158	4	,	,	PUNCT
ftr-415	158	5	2002	2002	NUM
ftr-415	158	6	-	-	SYM
ftr-415	158	7	13	13	NUM
ftr-415	158	8	i.r.b	i.r.b	NOUN
ftr-415	158	9	.	.	PUNCT
ftr-415	159	1	696	696	NUM
ftr-415	159	2	(	(	PUNCT
ftr-415	159	3	4/1/02	4/1/02	NUM
ftr-415	159	4	)	)	PUNCT
ftr-415	159	5	.	.	PUNCT
ftr-415	160	1	this	this	DET
ftr-415	160	2	revenue	revenue	NOUN
ftr-415	160	3	procedure	procedure	NOUN
ftr-415	160	4	modifies	modify	VERB
ftr-415	160	5	rev	rev	NOUN
ftr-415	160	6	.	.	PROPN
ftr-415	160	7	proc	proc	PROPN
ftr-415	160	8	.	.	PUNCT
ftr-415	161	1	97	97	NUM
ftr-415	161	2	-	-	SYM
ftr-415	161	3	27	27	NUM
ftr-415	161	4	,	,	PUNCT
ftr-415	161	5	1997	1997	NUM
ftr-415	161	6	-	-	SYM
ftr-415	161	7	1	1	NUM
ftr-415	161	8	c.b	c.b	PROPN
ftr-415	161	9	.	.	PROPN
ftr-415	161	10	680	680	NUM
ftr-415	161	11	,	,	PUNCT
ftr-415	161	12	and	and	CCONJ
ftr-415	161	13	rev	rev	PROPN
ftr-415	161	14	.	.	PROPN
ftr-415	161	15	proc	proc	PROPN
ftr-415	161	16	.	.	PUNCT
ftr-415	162	1	2002	2002	NUM
ftr-415	162	2	-	-	SYM
ftr-415	162	3	9	9	NUM
ftr-415	162	4	,	,	PUNCT
ftr-415	162	5	2002	2002	NUM
ftr-415	162	6	-	-	SYM
ftr-415	162	7	3	3	NUM
ftr-415	162	8	i.r.b	i.r.b	NOUN
ftr-415	162	9	.	.	PUNCT
ftr-415	163	1	327	327	NUM
ftr-415	163	2	(	(	PUNCT
ftr-415	163	3	1/22/02	1/22/02	NUM
ftr-415	163	4	)	)	PUNCT
ftr-415	163	5	.	.	PUNCT
ftr-415	164	1	it	it	PRON
ftr-415	164	2	revises	revise	VERB
ftr-415	164	3	the	the	DET
ftr-415	164	4	revised	revise	VERB
ftr-415	164	5	rules	rule	NOUN
ftr-415	164	6	for	for	ADP
ftr-415	164	7	obtaining	obtain	VERB
ftr-415	164	8	the	the	DET
ftr-415	164	9	irs	irs	PROPN
ftr-415	164	10	’s	’s	PART
ftr-415	164	11	consent	consent	NOUN
ftr-415	164	12	to	to	ADP
ftr-415	164	13	changes	change	NOUN
ftr-415	164	14	in	in	ADP
ftr-415	164	15	accounting	accounting	NOUN
ftr-415	164	16	methods	method	NOUN
ftr-415	164	17	.	.	PUNCT
ftr-415	165	1	the	the	DET
ftr-415	165	2	most	most	ADV
ftr-415	165	3	significant	significant	ADJ
ftr-415	165	4	changes	change	NOUN
ftr-415	165	5	to	to	PART
ftr-415	165	6	rev	rev	VERB
ftr-415	165	7	.	.	PROPN
ftr-415	165	8	proc	proc	PROPN
ftr-415	165	9	.	.	PUNCT
ftr-415	166	1	97–27	97–27	NUM
ftr-415	166	2	and	and	CCONJ
ftr-415	166	3	rev	rev	PROPN
ftr-415	166	4	.	.	PROPN
ftr-415	166	5	proc	proc	PROPN
ftr-415	166	6	.	.	PUNCT
ftr-415	167	1	2002–9	2002–9	NUM
ftr-415	167	2	are	be	AUX
ftr-415	167	3	:	:	PUNCT
ftr-415	167	4	(	(	PUNCT
ftr-415	167	5	1	1	X
ftr-415	167	6	)	)	PUNCT
ftr-415	167	7	allowing	allow	VERB
ftr-415	167	8	a	a	DET
ftr-415	167	9	taxpayer	taxpayer	NOUN
ftr-415	167	10	to	to	PART
ftr-415	167	11	change	change	VERB
ftr-415	167	12	its	its	PRON
ftr-415	167	13	method	method	NOUN
ftr-415	167	14	of	of	ADP
ftr-415	167	15	accounting	account	VERB
ftr-415	167	16	prospectively	prospectively	ADV
ftr-415	167	17	,	,	PUNCT
ftr-415	167	18	without	without	ADP
ftr-415	167	19	audit	audit	NOUN
ftr-415	167	20	protection	protection	NOUN
ftr-415	167	21	,	,	PUNCT
ftr-415	167	22	when	when	SCONJ
ftr-415	167	23	the	the	DET
ftr-415	167	24	method	method	NOUN
ftr-415	167	25	to	to	PART
ftr-415	167	26	be	be	AUX
ftr-415	167	27	changed	change	VERB
ftr-415	167	28	is	be	AUX
ftr-415	167	29	an	an	DET
ftr-415	167	30	issue	issue	NOUN
ftr-415	167	31	pending	pende	VERB
ftr-415	167	32	for	for	ADP
ftr-415	167	33	a	a	DET
ftr-415	167	34	taxable	taxable	ADJ
ftr-415	167	35	year	year	NOUN
ftr-415	167	36	under	under	ADP
ftr-415	167	37	examination	examination	NOUN
ftr-415	167	38	or	or	CCONJ
ftr-415	167	39	an	an	DET
ftr-415	167	40	issue	issue	NOUN
ftr-415	167	41	under	under	ADP
ftr-415	167	42	consideration	consideration	NOUN
ftr-415	167	43	by	by	ADP
ftr-415	167	44	either	either	CCONJ
ftr-415	167	45	an	an	DET
ftr-415	167	46	appeals	appeal	NOUN
ftr-415	167	47	office	office	NOUN
ftr-415	167	48	or	or	CCONJ
ftr-415	167	49	a	a	DET
ftr-415	167	50	federal	federal	ADJ
ftr-415	167	51	court	court	NOUN
ftr-415	167	52	;	;	PUNCT
ftr-415	167	53	and	and	CCONJ
ftr-415	167	54	(	(	PUNCT
ftr-415	167	55	2	2	X
ftr-415	167	56	)	)	PUNCT
ftr-415	167	57	taking	take	VERB
ftr-415	167	58	negative	negative	ADJ
ftr-415	167	59	,	,	PUNCT
ftr-415	167	60	i.e.	i.e.	X
ftr-415	167	61	,	,	PUNCT
ftr-415	167	62	taxpayer	taxpayer	NOUN
ftr-415	167	63	-	-	PUNCT
ftr-415	167	64	favorable	favorable	ADJ
ftr-415	167	65	,	,	PUNCT
ftr-415	167	66	§	§	PROPN
ftr-415	167	67	481(a	481(a	PROPN
ftr-415	167	68	)	)	PUNCT
ftr-415	167	69	adjustments	adjustment	NOUN
ftr-415	167	70	into	into	ADP
ftr-415	167	71	account	account	NOUN
ftr-415	167	72	entirely	entirely	ADV
ftr-415	167	73	in	in	ADP
ftr-415	167	74	the	the	DET
ftr-415	167	75	year	year	NOUN
ftr-415	167	76	of	of	ADP
ftr-415	167	77	change	change	NOUN
ftr-415	167	78	.	.	PUNCT
ftr-415	168	1	this	this	DET
ftr-415	168	2	revenue	revenue	NOUN
ftr-415	168	3	procedure	procedure	NOUN
ftr-415	168	4	was	be	AUX
ftr-415	168	5	amplified	amplify	VERB
ftr-415	168	6	and	and	CCONJ
ftr-415	168	7	clarified	clarify	VERB
ftr-415	168	8	by	by	ADP
ftr-415	168	9	rev	rev	PROPN
ftr-415	168	10	.	.	PROPN
ftr-415	168	11	proc	proc	PROPN
ftr-415	168	12	.	.	PUNCT
ftr-415	169	1	2002	2002	NUM
ftr-415	169	2	-	-	SYM
ftr-415	169	3	54	54	NUM
ftr-415	169	4	,	,	PUNCT
ftr-415	169	5	2002	2002	NUM
ftr-415	169	6	-	-	SYM
ftr-415	169	7	35	35	NUM
ftr-415	169	8	i.r.b	i.r.b	NOUN
ftr-415	169	9	.	.	PUNCT
ftr-415	170	1	432	432	NUM
ftr-415	170	2	(	(	PUNCT
ftr-415	170	3	9/3/02	9/3/02	NUM
ftr-415	170	4	)	)	PUNCT
ftr-415	170	5	.	.	PUNCT
ftr-415	171	1	d.	d.	PROPN
ftr-415	171	2	and	and	CCONJ
ftr-415	171	3	the	the	DET
ftr-415	171	4	irs	irs	PROPN
ftr-415	171	5	explains	explain	VERB
ftr-415	171	6	itself	itself	PRON
ftr-415	171	7	.	.	PUNCT
ftr-415	172	1	announcement	announcement	NOUN
ftr-415	172	2	2002	2002	NUM
ftr-415	172	3	-	-	SYM
ftr-415	172	4	37	37	NUM
ftr-415	172	5	,	,	PUNCT
ftr-415	172	6	2002	2002	NUM
ftr-415	172	7	-	-	SYM
ftr-415	172	8	13	13	NUM
ftr-415	172	9	i.r.b	i.r.b	NOUN
ftr-415	172	10	.	.	PUNCT
ftr-415	173	1	703	703	NUM
ftr-415	173	2	(	(	PUNCT
ftr-415	173	3	4/1/02	4/1/02	NUM
ftr-415	173	4	)	)	PUNCT
ftr-415	173	5	.	.	PUNCT
ftr-415	174	1	this	this	DET
ftr-415	174	2	announcement	announcement	NOUN
ftr-415	174	3	explains	explain	VERB
ftr-415	174	4	the	the	DET
ftr-415	174	5	significant	significant	ADJ
ftr-415	174	6	issues	issue	NOUN
ftr-415	174	7	raised	raise	VERB
ftr-415	174	8	by	by	ADP
ftr-415	174	9	the	the	DET
ftr-415	174	10	changes	change	NOUN
ftr-415	174	11	in	in	ADP
ftr-415	174	12	rev	rev	PROPN
ftr-415	174	13	.	.	PROPN
ftr-415	174	14	proc	proc	PROPN
ftr-415	174	15	.	.	PUNCT
ftr-415	175	1	97	97	NUM
ftr-415	175	2	-	-	SYM
ftr-415	175	3	27	27	NUM
ftr-415	175	4	,	,	PUNCT
ftr-415	175	5	rev	rev	PROPN
ftr-415	175	6	.	.	PROPN
ftr-415	175	7	proc	proc	PROPN
ftr-415	175	8	.	.	PUNCT
ftr-415	176	1	2002	2002	NUM
ftr-415	176	2	-	-	SYM
ftr-415	176	3	9	9	NUM
ftr-415	176	4	,	,	PUNCT
ftr-415	176	5	and	and	CCONJ
ftr-415	176	6	rev	rev	PROPN
ftr-415	176	7	.	.	PROPN
ftr-415	176	8	proc	proc	PROPN
ftr-415	176	9	.	.	PUNCT
ftr-415	177	1	2002	2002	NUM
ftr-415	177	2	-	-	SYM
ftr-415	177	3	18	18	NUM
ftr-415	177	4	.	.	PUNCT
ftr-415	178	1	e.	e.	PROPN
ftr-415	178	2	and	and	CCONJ
ftr-415	178	3	the	the	DET
ftr-415	178	4	irs	irs	PROPN
ftr-415	178	5	clarifies	clarify	VERB
ftr-415	178	6	the	the	DET
ftr-415	178	7	application	application	NOUN
ftr-415	178	8	of	of	ADP
ftr-415	178	9	the	the	DET
ftr-415	178	10	one	one	NUM
ftr-415	178	11	-	-	PUNCT
ftr-415	178	12	year	year	NOUN
ftr-415	178	13	adjustment	adjustment	NOUN
ftr-415	178	14	period	period	NOUN
ftr-415	178	15	to	to	ADP
ftr-415	178	16	pending	pende	VERB
ftr-415	178	17	and	and	CCONJ
ftr-415	178	18	recently	recently	ADV
ftr-415	178	19	approved	approve	VERB
ftr-415	178	20	applications	application	NOUN
ftr-415	178	21	.	.	PUNCT
ftr-415	179	1	rev	rev	PROPN
ftr-415	179	2	.	.	PROPN
ftr-415	179	3	proc	proc	PROPN
ftr-415	179	4	.	.	PUNCT
ftr-415	180	1	2002	2002	NUM
ftr-415	180	2	-	-	SYM
ftr-415	180	3	54	54	NUM
ftr-415	180	4	,	,	PUNCT
ftr-415	180	5	2002	2002	NUM
ftr-415	180	6	-	-	SYM
ftr-415	180	7	35	35	NUM
ftr-415	180	8	i.r.b	i.r.b	NOUN
ftr-415	180	9	.	.	PUNCT
ftr-415	181	1	432	432	NUM
ftr-415	181	2	(	(	PUNCT
ftr-415	181	3	9/3/02	9/3/02	NUM
ftr-415	181	4	)	)	PUNCT
ftr-415	181	5	,	,	PUNCT
ftr-415	181	6	clarifying	clarify	VERB
ftr-415	181	7	and	and	CCONJ
ftr-415	181	8	modifying	modify	VERB
ftr-415	181	9	rev	rev	PROPN
ftr-415	181	10	.	.	PROPN
ftr-415	181	11	proc	proc	PROPN
ftr-415	181	12	.	.	PUNCT
ftr-415	182	1	2002	2002	NUM
ftr-415	182	2	-	-	SYM
ftr-415	182	3	19	19	NUM
ftr-415	182	4	,	,	PUNCT
ftr-415	182	5	2002	2002	NUM
ftr-415	182	6	-	-	SYM
ftr-415	182	7	13	13	NUM
ftr-415	182	8	i.r.b	i.r.b	NOUN
ftr-415	182	9	.	.	PUNCT
ftr-415	183	1	696	696	NUM
ftr-415	183	2	(	(	PUNCT
ftr-415	183	3	4/1/02	4/1/02	NUM
ftr-415	183	4	)	)	PUNCT
ftr-415	183	5	.	.	PUNCT
ftr-415	184	1	this	this	DET
ftr-415	184	2	revenue	revenue	NOUN
ftr-415	184	3	procedure	procedure	NOUN
ftr-415	184	4	makes	make	VERB
ftr-415	184	5	the	the	DET
ftr-415	184	6	change	change	NOUN
ftr-415	184	7	from	from	ADP
ftr-415	184	8	the	the	DET
ftr-415	184	9	4	4	NUM
ftr-415	184	10	-	-	PUNCT
ftr-415	184	11	year	year	NOUN
ftr-415	184	12	to	to	ADP
ftr-415	184	13	the	the	DET
ftr-415	184	14	one	one	NUM
ftr-415	184	15	-	-	PUNCT
ftr-415	184	16	year	year	NOUN
ftr-415	184	17	adjustment	adjustment	NOUN
ftr-415	184	18	period	period	NOUN
ftr-415	185	1	[	[	X
ftr-415	185	2	for	for	ADP
ftr-415	185	3	negative	negative	ADJ
ftr-415	185	4	adjustments	adjustment	NOUN
ftr-415	185	5	under	under	ADP
ftr-415	185	6	§	§	PROPN
ftr-415	185	7	481(a	481(a	PROPN
ftr-415	185	8	)	)	PUNCT
ftr-415	185	9	]	]	PUNCT
ftr-415	185	10	available	available	ADJ
ftr-415	185	11	to	to	ADP
ftr-415	185	12	those	those	DET
ftr-415	185	13	applications	application	NOUN
ftr-415	185	14	pending	pende	VERB
ftr-415	185	15	on	on	ADP
ftr-415	185	16	3/14/02	3/14/02	NUM
ftr-415	185	17	with	with	ADP
ftr-415	185	18	respect	respect	NOUN
ftr-415	185	19	to	to	ADP
ftr-415	185	20	years	year	NOUN
ftr-415	185	21	ending	end	VERB
ftr-415	185	22	before	before	SCONJ
ftr-415	185	23	12/31/01	12/31/01	PROPN
ftr-415	185	24	to	to	PART
ftr-415	185	25	defer	defer	VERB
ftr-415	185	26	the	the	DET
ftr-415	185	27	year	year	NOUN
ftr-415	185	28	of	of	ADP
ftr-415	185	29	change	change	NOUN
ftr-415	185	30	to	to	ADP
ftr-415	185	31	the	the	DET
ftr-415	185	32	first	first	ADJ
ftr-415	185	33	year	year	NOUN
ftr-415	185	34	ending	end	VERB
ftr-415	185	35	on	on	ADP
ftr-415	185	36	or	or	CCONJ
ftr-415	185	37	after	after	ADP
ftr-415	185	38	12/31/01	12/31/01	NUM
ftr-415	185	39	,	,	PUNCT
ftr-415	185	40	and	and	CCONJ
ftr-415	185	41	allows	allow	VERB
ftr-415	185	42	similar	similar	ADJ
ftr-415	185	43	relief	relief	NOUN
ftr-415	185	44	for	for	ADP
ftr-415	185	45	those	those	PRON
ftr-415	185	46	with	with	ADP
ftr-415	185	47	approved	approve	VERB
ftr-415	185	48	applications	application	NOUN
ftr-415	185	49	who	who	PRON
ftr-415	185	50	elect	elect	VERB
ftr-415	185	51	to	to	PART
ftr-415	185	52	defer	defer	VERB
ftr-415	185	53	the	the	DET
ftr-415	185	54	year	year	NOUN
ftr-415	185	55	of	of	ADP
ftr-415	185	56	change	change	NOUN
ftr-415	185	57	on	on	ADP
ftr-415	185	58	or	or	CCONJ
ftr-415	185	59	before	before	ADP
ftr-415	185	60	12/13/02	12/13/02	PROPN
ftr-415	185	61	.	.	PUNCT
ftr-415	185	62	b.	b.	PROPN
ftr-415	185	63	inventories	inventory	NOUN
ftr-415	185	64	there	there	PRON
ftr-415	185	65	were	be	VERB
ftr-415	185	66	no	no	DET
ftr-415	185	67	significant	significant	ADJ
ftr-415	185	68	developments	development	NOUN
ftr-415	185	69	in	in	ADP
ftr-415	185	70	this	this	DET
ftr-415	185	71	topic	topic	NOUN
ftr-415	185	72	in	in	ADP
ftr-415	185	73	2002	2002	NUM
ftr-415	185	74	.	.	PUNCT
ftr-415	186	1	c.	c.	PROPN
ftr-415	186	2	year	year	PROPN
ftr-415	186	3	of	of	ADP
ftr-415	186	4	receipt	receipt	NOUN
ftr-415	186	5	or	or	CCONJ
ftr-415	186	6	deduction	deduction	NOUN
ftr-415	186	7	1	1	NUM
ftr-415	186	8	.	.	PUNCT
ftr-415	187	1	the	the	DET
ftr-415	187	2	money	money	NOUN
ftr-415	187	3	w	w	NOUN
ftr-415	187	4	as	as	ADP
ftr-415	187	5	sim	sim	ADJ
ftr-415	187	6	ultaneously	ultaneously	ADV
ftr-415	187	7	constructively	constructively	ADV
ftr-415	187	8	received	receive	VERB
ftr-415	187	9	and	and	CCONJ
ftr-415	187	10	constructively	constructively	ADV
ftr-415	187	11	paid	pay	VERB
ftr-415	187	12	out	out	ADP
ftr-415	187	13	for	for	ADP
ftr-415	187	14	an	an	DET
ftr-415	187	15	offsetting	offset	VERB
ftr-415	187	16	deduction	deduction	NOUN
ftr-415	187	17	.	.	PUNCT
ftr-415	188	1	gale	gale	NOUN
ftr-415	188	2	v.	v.	ADP
ftr-415	188	3	commissioner	commissioner	PROPN
ftr-415	188	4	,	,	PUNCT
ftr-415	188	5	t.c	t.c	PROPN
ftr-415	188	6	.	.	PROPN
ftr-415	188	7	memo	memo	NOUN
ftr-415	188	8	.	.	PUNCT
ftr-415	189	1	2002	2002	NUM
ftr-415	189	2	-	-	SYM
ftr-415	189	3	54	54	NUM
ftr-415	189	4	(	(	PUNCT
ftr-415	189	5	2/27/02	2/27/02	NUM
ftr-415	189	6	)	)	PUNCT
ftr-415	189	7	.	.	PUNCT
ftr-415	190	1	the	the	DET
ftr-415	190	2	taxpayer	taxpayer	NOUN
ftr-415	190	3	’s	’s	PART
ftr-415	190	4	lawyer	lawyer	NOUN
ftr-415	190	5	received	receive	VERB
ftr-415	190	6	the	the	DET
ftr-415	190	7	proceeds	proceed	NOUN
ftr-415	190	8	from	from	ADP
ftr-415	190	9	settling	settle	VERB
ftr-415	190	10	a	a	DET
ftr-415	190	11	lawsuit	lawsuit	NOUN
ftr-415	190	12	,	,	PUNCT
ftr-415	190	13	but	but	CCONJ
ftr-415	190	14	the	the	DET
ftr-415	190	15	proceeds	proceed	NOUN
ftr-415	190	16	were	be	AUX
ftr-415	190	17	held	hold	VERB
ftr-415	190	18	in	in	ADP
ftr-415	190	19	the	the	DET
ftr-415	190	20	attorney	attorney	NOUN
ftr-415	190	21	’s	’s	PART
ftr-415	190	22	escrow	escrow	NOUN
ftr-415	190	23	account	account	NOUN
ftr-415	190	24	pending	pende	VERB
ftr-415	190	25	resolution	resolution	NOUN
ftr-415	190	26	of	of	ADP
ftr-415	190	27	a	a	DET
ftr-415	190	28	fee	fee	NOUN
ftr-415	190	29	dispute	dispute	NOUN
ftr-415	190	30	between	between	ADP
ftr-415	190	31	the	the	DET
ftr-415	190	32	taxpayer	taxpayer	NOUN
ftr-415	190	33	and	and	CCONJ
ftr-415	190	34	the	the	DET
ftr-415	190	35	attorney	attorney	NOUN
ftr-415	190	36	,	,	PUNCT
ftr-415	190	37	with	with	ADP
ftr-415	190	38	respect	respect	NOUN
ftr-415	190	39	to	to	ADP
ftr-415	190	40	the	the	DET
ftr-415	190	41	lawsuit	lawsuit	NOUN
ftr-415	190	42	and	and	CCONJ
ftr-415	190	43	other	other	ADJ
ftr-415	190	44	matters	matter	NOUN
ftr-415	190	45	.	.	PUNCT
ftr-415	191	1	judge	judge	NOUN
ftr-415	191	2	beghe	beghe	NOUN
ftr-415	191	3	held	hold	VERB
ftr-415	191	4	that	that	SCONJ
ftr-415	191	5	the	the	DET
ftr-415	191	6	full	full	ADJ
ftr-415	191	7	amount	amount	NOUN
ftr-415	191	8	of	of	ADP
ftr-415	191	9	the	the	DET
ftr-415	191	10	proceeds	proceed	NOUN
ftr-415	191	11	were	be	AUX
ftr-415	191	12	constructively	constructively	ADV
ftr-415	191	13	received	receive	VERB
ftr-415	191	14	by	by	ADP
ftr-415	191	15	the	the	DET
ftr-415	191	16	cash	cash	NOUN
ftr-415	191	17	method	method	NOUN
ftr-415	191	18	taxpayer	taxpayer	NOUN
ftr-415	191	19	in	in	ADP
ftr-415	191	20	the	the	DET
ftr-415	191	21	year	year	NOUN
ftr-415	191	22	they	they	PRON
ftr-415	191	23	were	be	AUX
ftr-415	191	24	paid	pay	VERB
ftr-415	191	25	over	over	ADP
ftr-415	191	26	by	by	ADP
ftr-415	191	27	the	the	DET
ftr-415	191	28	defendant	defendant	NOUN
ftr-415	191	29	to	to	ADP
ftr-415	191	30	the	the	DET
ftr-415	191	31	taxpayer	taxpayer	NOUN
ftr-415	191	32	’s	’s	PART
ftr-415	191	33	lawyer	lawyer	NOUN
ftr-415	191	34	,	,	PUNCT
ftr-415	191	35	but	but	CCONJ
ftr-415	191	36	a	a	DET
ftr-415	191	37	deduction	deduction	NOUN
ftr-415	191	38	was	be	AUX
ftr-415	191	39	allowed	allow	VERB
ftr-415	191	40	under	under	ADP
ftr-415	191	41	§	§	PROPN
ftr-415	191	42	461(f	461(f	PROPN
ftr-415	191	43	)	)	PUNCT
ftr-415	191	44	,	,	PUNCT
ftr-415	191	45	except	except	SCONJ
ftr-415	191	46	to	to	ADP
ftr-415	191	47	the	the	DET
ftr-415	191	48	extent	extent	NOUN
ftr-415	191	49	that	that	SCONJ
ftr-415	191	50	the	the	DET
ftr-415	191	51	fees	fee	NOUN
ftr-415	191	52	,	,	PUNCT
ftr-415	191	53	if	if	SCONJ
ftr-415	191	54	paid	pay	VERB
ftr-415	191	55	,	,	PUNCT
ftr-415	191	56	would	would	AUX
ftr-415	191	57	not	not	PART
ftr-415	191	58	have	have	AUX
ftr-415	191	59	been	be	AUX
ftr-415	191	60	deductible	deductible	ADJ
ftr-415	191	61	.	.	PUNCT
ftr-415	192	1	2	2	X
ftr-415	192	2	.	.	X
ftr-415	192	3	tax	tax	NOUN
ftr-415	192	4	court	court	NOUN
ftr-415	192	5	again	again	ADV
ftr-415	192	6	finds	find	VERB
ftr-415	192	7	reg	reg	NOUN
ftr-415	192	8	.	.	PUNCT
ftr-415	193	1	§	§	PROPN
ftr-415	193	2	1.267(a)-3	1.267(a)-3	NUM
ftr-415	193	3	valid	valid	NOUN
ftr-415	193	4	,	,	PUNCT
ftr-415	193	5	this	this	DET
ftr-415	193	6	time	time	NOUN
ftr-415	193	7	based	base	VERB
ftr-415	193	8	upon	upon	SCONJ
ftr-415	193	9	the	the	DET
ftr-415	193	10	chevron	chevron	NOUN
ftr-415	193	11	doctrine	doctrine	NOUN
ftr-415	193	12	.	.	PUNCT
ftr-415	194	1	square	square	ADJ
ftr-415	194	2	d	d	PROPN
ftr-415	194	3	company	company	PROPN
ftr-415	194	4	v.	v.	PROPN
ftr-415	194	5	commissioner	commissioner	PROPN
ftr-415	194	6	,	,	PUNCT
ftr-415	194	7	118	118	NUM
ftr-415	194	8	t.c	t.c	PROPN
ftr-415	194	9	.	.	PROPN
ftr-415	194	10	299	299	NUM
ftr-415	194	11	(	(	PUNCT
ftr-415	194	12	3/27/02	3/27/02	NUM
ftr-415	194	13	)	)	PUNCT
ftr-415	194	14	(	(	PUNCT
ftr-415	194	15	reviewed	review	VERB
ftr-415	194	16	,	,	PUNCT
ftr-415	194	17	10	10	NUM
ftr-415	194	18	-	-	SYM
ftr-415	194	19	6	6	NUM
ftr-415	194	20	)	)	PUNCT
ftr-415	194	21	.	.	PUNCT
ftr-415	195	1	the	the	DET
ftr-415	195	2	tax	tax	NOUN
ftr-415	195	3	court	court	NOUN
ftr-415	195	4	(	(	PUNCT
ftr-415	195	5	judge	judge	NOUN
ftr-415	195	6	gale	gale	PROPN
ftr-415	195	7	)	)	PUNCT
ftr-415	195	8	adheres	adhere	VERB
ftr-415	195	9	to	to	ADP
ftr-415	195	10	its	its	PRON
ftr-415	195	11	holding	holding	NOUN
ftr-415	195	12	in	in	ADP
ftr-415	195	13	tate	tate	PROPN
ftr-415	195	14	&	&	CCONJ
ftr-415	195	15	lyle	lyle	PROPN
ftr-415	195	16	,	,	PUNCT
ftr-415	195	17	inc	inc	PROPN
ftr-415	195	18	.	.	PROPN
ftr-415	196	1	v.	v.	PROPN
ftr-415	196	2	commissioner	commissioner	PROPN
ftr-415	196	3	,	,	PUNCT
ftr-415	196	4	103	103	NUM
ftr-415	196	5	t.c	t.c	PROPN
ftr-415	196	6	.	.	PROPN
ftr-415	196	7	656	656	NUM
ftr-415	196	8	(	(	PUNCT
ftr-415	196	9	1994	1994	NUM
ftr-415	196	10	)	)	PUNCT
ftr-415	196	11	,	,	PUNCT
ftr-415	196	12	rev’d	rev’d	NOUN
ftr-415	196	13	.	.	PUNCT
ftr-415	197	1	and	and	CCONJ
ftr-415	197	2	remanded	remand	VERB
ftr-415	197	3	,	,	PUNCT
ftr-415	197	4	87	87	NUM
ftr-415	197	5	f.3d	f.3d	NUM
ftr-415	197	6	99	99	NUM
ftr-415	197	7	(	(	PUNCT
ftr-415	197	8	3d	3d	PROPN
ftr-415	197	9	cir	cir	NOUN
ftr-415	197	10	.	.	PUNCT
ftr-415	197	11	1996	1996	NUM
ftr-415	197	12	)	)	PUNCT
ftr-415	197	13	,	,	PUNCT
ftr-415	197	14	that	that	PRON
ftr-415	197	15	reg	reg	NOUN
ftr-415	197	16	.	.	PUNCT
ftr-415	198	1	§	§	PROPN
ftr-415	198	2	1.267(a)-3	1.267(a)-3	PROPN
ftr-415	198	3	is	be	AUX
ftr-415	198	4	a	a	DET
ftr-415	198	5	valid	valid	ADJ
ftr-415	198	6	exercise	exercise	NOUN
ftr-415	198	7	of	of	ADP
ftr-415	198	8	the	the	DET
ftr-415	198	9	regulatory	regulatory	ADJ
ftr-415	198	10	authority	authority	NOUN
ftr-415	198	11	granted	grant	VERB
ftr-415	198	12	in	in	ADP
ftr-415	198	13	§	§	PROPN
ftr-415	198	14	267(a)(3	267(a)(3	NOUN
ftr-415	198	15	)	)	PUNCT
ftr-415	198	16	and	and	CCONJ
ftr-415	198	17	that	that	SCONJ
ftr-415	198	18	a	a	DET
ftr-415	198	19	u.s	u.s	PROPN
ftr-415	198	20	.	.	PROPN
ftr-415	198	21	corporation	corporation	PROPN
ftr-415	198	22	88	88	NUM
ftr-415	198	23	florida	florida	PROPN
ftr-415	198	24	tax	tax	NOUN
ftr-415	198	25	review	review	NOUN
ftr-415	199	1	[	[	X
ftr-415	199	2	vol.6	vol.6	NUM
ftr-415	199	3	:	:	PUNCT
ftr-415	199	4	si	si	PROPN
ftr-415	199	5	3	3	X
ftr-415	199	6	.	.	PUNCT
ftr-415	199	7	chevron	chevron	PROPN
ftr-415	199	8	u.s.a	u.s.a	PROPN
ftr-415	199	9	.	.	PROPN
ftr-415	199	10	,	,	PUNCT
ftr-415	199	11	inc	inc	PROPN
ftr-415	199	12	.	.	PROPN
ftr-415	199	13	v.	v.	ADP
ftr-415	199	14	natural	natural	ADJ
ftr-415	199	15	res	re	NOUN
ftr-415	199	16	.	.	PUNCT
ftr-415	200	1	def	def	PROPN
ftr-415	200	2	.	.	PROPN
ftr-415	200	3	council	council	PROPN
ftr-415	200	4	,	,	PUNCT
ftr-415	200	5	inc	inc	PROPN
ftr-415	200	6	.	.	PROPN
ftr-415	200	7	,	,	PUNCT
ftr-415	200	8	467	467	NUM
ftr-415	200	9	u.s	u.s	PROPN
ftr-415	200	10	.	.	PROPN
ftr-415	200	11	837	837	NUM
ftr-415	200	12	(	(	PUNCT
ftr-415	200	13	1984	1984	NUM
ftr-415	200	14	)	)	PUNCT
ftr-415	200	15	.	.	PUNCT
ftr-415	201	1	see	see	VERB
ftr-415	201	2	also	also	ADV
ftr-415	201	3	bankers	banker	NOUN
ftr-415	201	4	life	life	PROPN
ftr-415	201	5	&	&	CCONJ
ftr-415	201	6	cas	cas	PROPN
ftr-415	201	7	.	.	PROPN
ftr-415	201	8	co.	co.	PROPN
ftr-415	202	1	v.	v.	ADP
ftr-415	202	2	united	united	PROPN
ftr-415	202	3	states	states	PROPN
ftr-415	202	4	,	,	PUNCT
ftr-415	202	5	142	142	NUM
ftr-415	202	6	f.3d	f.3d	NUM
ftr-415	202	7	973	973	NUM
ftr-415	202	8	(	(	PUNCT
ftr-415	202	9	7th	7th	ADJ
ftr-415	202	10	cir	cir	NOUN
ftr-415	202	11	.	.	PUNCT
ftr-415	202	12	1998	1998	NUM
ftr-415	202	13	)	)	PUNCT
ftr-415	203	1	(	(	PUNCT
ftr-415	203	2	chevron	chevron	NOUN
ftr-415	203	3	doctrine	doctrine	NOUN
ftr-415	203	4	applies	apply	VERB
ftr-415	203	5	to	to	ADP
ftr-415	203	6	tax	tax	NOUN
ftr-415	203	7	regulations	regulation	NOUN
ftr-415	203	8	,	,	PUNCT
ftr-415	203	9	whether	whether	SCONJ
ftr-415	203	10	legislative	legislative	ADJ
ftr-415	203	11	or	or	CCONJ
ftr-415	203	12	interpretive	interpretive	ADJ
ftr-415	203	13	)	)	PUNCT
ftr-415	203	14	.	.	PUNCT
ftr-415	204	1	wholly	wholly	ADV
ftr-415	204	2	owned	own	VERB
ftr-415	204	3	by	by	ADP
ftr-415	204	4	a	a	DET
ftr-415	204	5	foreign	foreign	ADJ
ftr-415	204	6	corporation	corporation	NOUN
ftr-415	204	7	can	can	AUX
ftr-415	204	8	not	not	PART
ftr-415	204	9	deduct	deduct	VERB
ftr-415	204	10	interest	interest	NOUN
ftr-415	204	11	accrued	accrue	VERB
ftr-415	204	12	until	until	SCONJ
ftr-415	204	13	the	the	DET
ftr-415	204	14	interest	interest	NOUN
ftr-415	204	15	is	be	AUX
ftr-415	204	16	actually	actually	ADV
ftr-415	204	17	paid	pay	VERB
ftr-415	204	18	even	even	ADV
ftr-415	204	19	though	though	SCONJ
ftr-415	204	20	the	the	DET
ftr-415	204	21	interest	interest	NOUN
ftr-415	204	22	would	would	AUX
ftr-415	204	23	have	have	AUX
ftr-415	204	24	been	be	AUX
ftr-415	204	25	exempt	exempt	ADJ
ftr-415	204	26	from	from	ADP
ftr-415	204	27	taxes	taxis	NOUN
ftr-415	204	28	under	under	ADP
ftr-415	204	29	§	§	PROPN
ftr-415	204	30	§	§	PROPN
ftr-415	204	31	881	881	NUM
ftr-415	204	32	and	and	CCONJ
ftr-415	204	33	1442	1442	NUM
ftr-415	204	34	under	under	ADP
ftr-415	204	35	the	the	DET
ftr-415	204	36	applicable	applicable	ADJ
ftr-415	204	37	treaty	treaty	NOUN
ftr-415	204	38	.	.	PUNCT
ftr-415	205	1	“	"	PUNCT
ftr-415	205	2	we	we	PRON
ftr-415	205	3	now	now	ADV
ftr-415	205	4	hold	hold	VERB
ftr-415	205	5	that	that	SCONJ
ftr-415	205	6	the	the	DET
ftr-415	205	7	regulation	regulation	NOUN
ftr-415	205	8	is	be	AUX
ftr-415	205	9	valid	valid	ADJ
ftr-415	205	10	as	as	ADP
ftr-415	205	11	a	a	DET
ftr-415	205	12	permissible	permissible	ADJ
ftr-415	205	13	construction	construction	NOUN
ftr-415	205	14	of	of	ADP
ftr-415	205	15	the	the	DET
ftr-415	205	16	statutory	statutory	ADJ
ftr-415	205	17	language	language	NOUN
ftr-415	205	18	that	that	PRON
ftr-415	205	19	authorizes	authorize	VERB
ftr-415	205	20	it	it	PRON
ftr-415	205	21	.	.	PUNCT
ftr-415	206	1	to	to	ADP
ftr-415	206	2	the	the	DET
ftr-415	206	3	extent	extent	NOUN
ftr-415	206	4	our	our	PRON
ftr-415	206	5	opinion	opinion	NOUN
ftr-415	206	6	in	in	ADP
ftr-415	206	7	tate	tate	PROPN
ftr-415	206	8	&	&	CCONJ
ftr-415	206	9	lyle	lyle	PROPN
ftr-415	206	10	i	i	PROPN
ftr-415	206	11	is	be	AUX
ftr-415	206	12	inconsistent	inconsistent	ADJ
ftr-415	206	13	,	,	PUNCT
ftr-415	206	14	we	we	PRON
ftr-415	206	15	will	will	AUX
ftr-415	206	16	no	no	ADV
ftr-415	206	17	longer	long	ADV
ftr-415	206	18	follow	follow	VERB
ftr-415	206	19	it	it	PRON
ftr-415	206	20	.	.	PUNCT
ftr-415	206	21	”	"	PUNCT
ftr-415	207	1	!	!	PUNCT
ftr-415	208	1	tate	tate	PROPN
ftr-415	208	2	&	&	CCONJ
ftr-415	208	3	lyle	lyle	PROPN
ftr-415	208	4	i	i	PRON
ftr-415	208	5	was	be	AUX
ftr-415	208	6	decided	decide	VERB
ftr-415	208	7	on	on	ADP
ftr-415	208	8	the	the	DET
ftr-415	208	9	matching	matching	NOUN
ftr-415	208	10	principle	principle	NOUN
ftr-415	208	11	.	.	PUNCT
ftr-415	209	1	the	the	DET
ftr-415	209	2	tax	tax	NOUN
ftr-415	209	3	court	court	NOUN
ftr-415	209	4	majority	majority	NOUN
ftr-415	209	5	here	here	ADV
ftr-415	209	6	relies	rely	VERB
ftr-415	209	7	on	on	ADP
ftr-415	209	8	chevron,3	chevron,3	NOUN
ftr-415	209	9	which	which	PRON
ftr-415	209	10	holds	hold	VERB
ftr-415	209	11	that	that	SCONJ
ftr-415	209	12	where	where	SCONJ
ftr-415	209	13	congressional	congressional	ADJ
ftr-415	209	14	intent	intent	NOUN
ftr-415	209	15	is	be	AUX
ftr-415	209	16	not	not	PART
ftr-415	209	17	clear	clear	ADJ
ftr-415	209	18	,	,	PUNCT
ftr-415	209	19	the	the	DET
ftr-415	209	20	question	question	NOUN
ftr-415	209	21	is	be	AUX
ftr-415	209	22	whether	whether	SCONJ
ftr-415	209	23	the	the	DET
ftr-415	209	24	regulation	regulation	NOUN
ftr-415	209	25	is	be	AUX
ftr-415	209	26	based	base	VERB
ftr-415	209	27	on	on	ADP
ftr-415	209	28	a	a	DET
ftr-415	209	29	permissible	permissible	ADJ
ftr-415	209	30	construction	construction	NOUN
ftr-415	209	31	of	of	ADP
ftr-415	209	32	the	the	DET
ftr-415	209	33	statute	statute	NOUN
ftr-415	209	34	.	.	PUNCT
ftr-415	210	1	in	in	ADP
ftr-415	210	2	view	view	NOUN
ftr-415	210	3	of	of	ADP
ftr-415	210	4	the	the	DET
ftr-415	210	5	refinements	refinement	NOUN
ftr-415	210	6	of	of	ADP
ftr-415	210	7	the	the	DET
ftr-415	210	8	chevron	chevron	NOUN
ftr-415	210	9	doctrine	doctrine	NOUN
ftr-415	210	10	in	in	ADP
ftr-415	210	11	brown	brown	PROPN
ftr-415	210	12	&	&	CCONJ
ftr-415	210	13	williamson	williamson	PROPN
ftr-415	210	14	,	,	PUNCT
ftr-415	210	15	we	we	PRON
ftr-415	210	16	believe	believe	VERB
ftr-415	210	17	our	our	PRON
ftr-415	210	18	opinion	opinion	NOUN
ftr-415	210	19	in	in	ADP
ftr-415	210	20	tate	tate	PROPN
ftr-415	210	21	&	&	CCONJ
ftr-415	210	22	lyle	lyle	PROPN
ftr-415	210	23	i	i	PRON
ftr-415	210	24	may	may	AUX
ftr-415	210	25	have	have	AUX
ftr-415	210	26	given	give	VERB
ftr-415	210	27	insufficient	insufficient	ADJ
ftr-415	210	28	attention	attention	NOUN
ftr-415	210	29	to	to	ADP
ftr-415	210	30	fitting	fit	VERB
ftr-415	210	31	all	all	DET
ftr-415	210	32	parts	part	NOUN
ftr-415	210	33	of	of	ADP
ftr-415	210	34	section	section	NOUN
ftr-415	210	35	267(a	267(a	NUM
ftr-415	210	36	)	)	PUNCT
ftr-415	210	37	into	into	ADP
ftr-415	210	38	“	"	PUNCT
ftr-415	210	39	an	an	DET
ftr-415	210	40	harmonious	harmonious	ADJ
ftr-415	210	41	whole	whole	NOUN
ftr-415	210	42	”	"	PUNCT
ftr-415	210	43	.	.	PUNCT
ftr-415	211	1	if	if	SCONJ
ftr-415	211	2	,	,	PUNCT
ftr-415	211	3	as	as	SCONJ
ftr-415	211	4	we	we	PRON
ftr-415	211	5	held	hold	VERB
ftr-415	211	6	in	in	ADP
ftr-415	211	7	tate	tate	PROPN
ftr-415	211	8	&	&	CCONJ
ftr-415	211	9	lyle	lyle	PROPN
ftr-415	211	10	i	i	PROPN
ftr-415	211	11	,	,	PUNCT
ftr-415	211	12	section	section	NOUN
ftr-415	211	13	267(a)(3	267(a)(3	NOUN
ftr-415	211	14	)	)	PUNCT
ftr-415	211	15	authorizes	authorize	VERB
ftr-415	211	16	only	only	ADJ
ftr-415	211	17	regulations	regulation	NOUN
ftr-415	211	18	that	that	PRON
ftr-415	211	19	address	address	VERB
ftr-415	211	20	mismatches	mismatch	NOUN
ftr-415	211	21	resulting	result	VERB
ftr-415	211	22	from	from	ADP
ftr-415	211	23	the	the	DET
ftr-415	211	24	payee	payee	NOUN
ftr-415	211	25	’s	’s	PART
ftr-415	211	26	method	method	NOUN
ftr-415	211	27	of	of	ADP
ftr-415	211	28	accounting	accounting	NOUN
ftr-415	211	29	,	,	PUNCT
ftr-415	211	30	then	then	ADV
ftr-415	211	31	it	it	PRON
ftr-415	211	32	would	would	AUX
ftr-415	211	33	appear	appear	VERB
ftr-415	211	34	that	that	SCONJ
ftr-415	211	35	section	section	NOUN
ftr-415	211	36	267(a)(3	267(a)(3	NOUN
ftr-415	211	37	)	)	PUNCT
ftr-415	211	38	is	be	AUX
ftr-415	211	39	redundant	redundant	ADJ
ftr-415	211	40	in	in	ADP
ftr-415	211	41	relation	relation	NOUN
ftr-415	211	42	to	to	PART
ftr-415	211	43	section	section	NOUN
ftr-415	211	44	267(a)(2	267(a)(2	NUM
ftr-415	211	45	)	)	PUNCT
ftr-415	211	46	,	,	PUNCT
ftr-415	211	47	as	as	SCONJ
ftr-415	211	48	the	the	DET
ftr-415	211	49	court	court	NOUN
ftr-415	211	50	of	of	ADP
ftr-415	211	51	appeals	appeal	NOUN
ftr-415	211	52	for	for	ADP
ftr-415	211	53	the	the	DET
ftr-415	211	54	third	third	ADJ
ftr-415	211	55	circuit	circuit	NOUN
ftr-415	211	56	reasoned	reason	VERB
ftr-415	211	57	.	.	PUNCT
ftr-415	212	1	that	that	PRON
ftr-415	212	2	is	be	AUX
ftr-415	212	3	because	because	SCONJ
ftr-415	212	4	section	section	NOUN
ftr-415	212	5	267(a)(2	267(a)(2	NUM
ftr-415	212	6	)	)	PUNCT
ftr-415	212	7	would	would	AUX
ftr-415	212	8	already	already	ADV
ftr-415	212	9	reach	reach	VERB
ftr-415	212	10	,	,	PUNCT
ftr-415	212	11	and	and	CCONJ
ftr-415	212	12	implicitly	implicitly	ADV
ftr-415	212	13	authorize	authorize	VERB
ftr-415	212	14	regulations	regulation	NOUN
ftr-415	212	15	covering	covering	NOUN
ftr-415	212	16	,	,	PUNCT
ftr-415	212	17	payments	payment	NOUN
ftr-415	212	18	owed	owe	VERB
ftr-415	212	19	to	to	ADP
ftr-415	212	20	a	a	DET
ftr-415	212	21	related	relate	VERB
ftr-415	212	22	foreign	foreign	ADJ
ftr-415	212	23	person	person	NOUN
ftr-415	212	24	with	with	ADP
ftr-415	212	25	a	a	DET
ftr-415	212	26	(	(	PUNCT
ftr-415	212	27	u.s	u.s	PROPN
ftr-415	212	28	.	.	PROPN
ftr-415	212	29	)	)	PUNCT
ftr-415	212	30	method	method	NOUN
ftr-415	212	31	of	of	ADP
ftr-415	212	32	accounting	account	VERB
ftr-415	212	33	for	for	ADP
ftr-415	212	34	such	such	ADJ
ftr-415	212	35	payments	payment	NOUN
ftr-415	212	36	.	.	PUNCT
ftr-415	212	37	.	.	PUNCT
ftr-415	212	38	.	.	PUNCT
ftr-415	212	39	.	.	PUNCT
ftr-415	213	1	a	a	DET
ftr-415	213	2	close	close	ADJ
ftr-415	213	3	examination	examination	NOUN
ftr-415	213	4	of	of	ADP
ftr-415	213	5	the	the	DET
ftr-415	213	6	legislative	legislative	ADJ
ftr-415	213	7	history	history	NOUN
ftr-415	213	8	reveals	reveal	VERB
ftr-415	213	9	that	that	SCONJ
ftr-415	213	10	congress	congress	PROPN
ftr-415	213	11	intended	intend	VERB
ftr-415	213	12	the	the	DET
ftr-415	213	13	secretary	secretary	NOUN
ftr-415	213	14	’s	’s	PART
ftr-415	213	15	authority	authority	NOUN
ftr-415	213	16	under	under	ADP
ftr-415	213	17	section	section	NOUN
ftr-415	213	18	267(a)(3	267(a)(3	NOUN
ftr-415	213	19	)	)	PUNCT
ftr-415	213	20	to	to	PART
ftr-415	213	21	encompass	encompass	VERB
ftr-415	213	22	imposition	imposition	NOUN
ftr-415	213	23	of	of	ADP
ftr-415	213	24	the	the	DET
ftr-415	213	25	cash	cash	NOUN
ftr-415	213	26	method	method	NOUN
ftr-415	213	27	on	on	ADP
ftr-415	213	28	the	the	DET
ftr-415	213	29	payor	payor	NOUN
ftr-415	213	30	where	where	SCONJ
ftr-415	213	31	the	the	DET
ftr-415	213	32	foreign	foreign	ADJ
ftr-415	213	33	payee	payee	NOUN
ftr-415	213	34	does	do	AUX
ftr-415	213	35	not	not	PART
ftr-415	213	36	have	have	VERB
ftr-415	213	37	a	a	DET
ftr-415	213	38	u.s	u.s	PROPN
ftr-415	213	39	.	.	PROPN
ftr-415	213	40	method	method	NOUN
ftr-415	213	41	of	of	ADP
ftr-415	213	42	accounting	account	VERB
ftr-415	213	43	with	with	ADP
ftr-415	213	44	respect	respect	NOUN
ftr-415	213	45	to	to	ADP
ftr-415	213	46	the	the	DET
ftr-415	213	47	amounts	amount	NOUN
ftr-415	213	48	owed	owe	VERB
ftr-415	213	49	.	.	PUNCT
ftr-415	214	1	section	section	NOUN
ftr-415	214	2	267(a)(3	267(a)(3	NOUN
ftr-415	214	3	)	)	PUNCT
ftr-415	214	4	was	be	AUX
ftr-415	214	5	added	add	VERB
ftr-415	214	6	to	to	ADP
ftr-415	214	7	the	the	DET
ftr-415	214	8	code	code	NOUN
ftr-415	214	9	because	because	SCONJ
ftr-415	214	10	congress	congress	PROPN
ftr-415	214	11	felt	feel	VERB
ftr-415	214	12	“	"	PUNCT
ftr-415	214	13	the	the	DET
ftr-415	214	14	application	application	NOUN
ftr-415	214	15	of	of	ADP
ftr-415	214	16	*	*	PUNCT
ftr-415	215	1	*	*	PUNCT
ftr-415	215	2	*	*	PUNCT
ftr-415	216	1	[	[	X
ftr-415	216	2	section	section	NOUN
ftr-415	216	3	267(a)(2	267(a)(2	NUM
ftr-415	216	4	)	)	PUNCT
ftr-415	216	5	]	]	PUNCT
ftr-415	216	6	is	be	AUX
ftr-415	216	7	unclear	unclear	ADJ
ftr-415	216	8	when	when	SCONJ
ftr-415	216	9	the	the	DET
ftr-415	216	10	related	related	ADJ
ftr-415	216	11	payee	payee	NOUN
ftr-415	216	12	is	be	AUX
ftr-415	216	13	a	a	DET
ftr-415	216	14	foreign	foreign	ADJ
ftr-415	216	15	person	person	NOUN
ftr-415	216	16	that	that	PRON
ftr-415	216	17	does	do	VERB
ftr-415	216	18	not	not	PART
ftr-415	216	19	,	,	PUNCT
ftr-415	216	20	for	for	ADP
ftr-415	216	21	many	many	ADJ
ftr-415	216	22	code	code	NOUN
ftr-415	216	23	purposes	purpose	NOUN
ftr-415	216	24	,	,	PUNCT
ftr-415	216	25	include	include	VERB
ftr-415	216	26	in	in	ADP
ftr-415	216	27	gross	gross	ADJ
ftr-415	216	28	income	income	NOUN
ftr-415	216	29	foreign	foreign	ADJ
ftr-415	216	30	source	source	NOUN
ftr-415	216	31	income	income	NOUN
ftr-415	216	32	that	that	PRON
ftr-415	216	33	is	be	AUX
ftr-415	216	34	not	not	PART
ftr-415	216	35	effectively	effectively	ADV
ftr-415	216	36	connected	connect	VERB
ftr-415	216	37	with	with	ADP
ftr-415	216	38	a	a	DET
ftr-415	216	39	u.s	u.s	PROPN
ftr-415	216	40	.	.	PROPN
ftr-415	216	41	trade	trade	NOUN
ftr-415	216	42	or	or	CCONJ
ftr-415	216	43	business	business	NOUN
ftr-415	216	44	.	.	PUNCT
ftr-415	216	45	”	"	PUNCT
ftr-415	217	1	h.	h.	PROPN
ftr-415	217	2	rept	rept	PROPN
ftr-415	217	3	.	.	PUNCT
ftr-415	218	1	99	99	NUM
ftr-415	218	2	-	-	SYM
ftr-415	218	3	426	426	NUM
ftr-415	218	4	,	,	PUNCT
ftr-415	218	5	at	at	ADP
ftr-415	218	6	939	939	NUM
ftr-415	218	7	(	(	PUNCT
ftr-415	218	8	1985	1985	NUM
ftr-415	218	9	)	)	PUNCT
ftr-415	218	10	,	,	PUNCT
ftr-415	218	11	1986	1986	NUM
ftr-415	218	12	-	-	SYM
ftr-415	218	13	3	3	NUM
ftr-415	218	14	c.b	c.b	PROPN
ftr-415	218	15	.	.	PUNCT
ftr-415	219	1	(	(	PUNCT
ftr-415	219	2	vol	vol	NOUN
ftr-415	219	3	.	.	NOUN
ftr-415	219	4	2	2	NUM
ftr-415	219	5	)	)	PUNCT
ftr-415	219	6	1	1	NUM
ftr-415	219	7	,	,	PUNCT
ftr-415	219	8	939	939	NUM
ftr-415	219	9	;	;	PUNCT
ftr-415	219	10	s.	s.	PROPN
ftr-415	219	11	rept	rept	PROPN
ftr-415	219	12	.	.	PUNCT
ftr-415	220	1	99	99	NUM
ftr-415	220	2	-	-	SYM
ftr-415	220	3	313	313	NUM
ftr-415	220	4	,	,	PUNCT
ftr-415	220	5	at	at	ADP
ftr-415	220	6	959	959	NUM
ftr-415	220	7	(	(	PUNCT
ftr-415	220	8	1986	1986	NUM
ftr-415	220	9	)	)	PUNCT
ftr-415	220	10	,	,	PUNCT
ftr-415	220	11	1986	1986	NUM
ftr-415	220	12	-	-	SYM
ftr-415	220	13	3	3	NUM
ftr-415	220	14	c.b	c.b	PROPN
ftr-415	220	15	.	.	PUNCT
ftr-415	221	1	(	(	PUNCT
ftr-415	221	2	vol	vol	NOUN
ftr-415	221	3	.	.	NOUN
ftr-415	221	4	3	3	NUM
ftr-415	221	5	)	)	PUNCT
ftr-415	221	6	1	1	NUM
ftr-415	221	7	,	,	PUNCT
ftr-415	221	8	959	959	NUM
ftr-415	221	9	.	.	PUNCT
ftr-415	222	1	in	in	ADP
ftr-415	222	2	this	this	DET
ftr-415	222	3	passage	passage	NOUN
ftr-415	222	4	,	,	PUNCT
ftr-415	222	5	congress	congress	PROPN
ftr-415	222	6	expressed	express	VERB
ftr-415	222	7	its	its	PRON
ftr-415	222	8	uncertainty	uncertainty	NOUN
ftr-415	222	9	as	as	ADP
ftr-415	222	10	to	to	ADP
ftr-415	222	11	the	the	DET
ftr-415	222	12	application	application	NOUN
ftr-415	222	13	of	of	ADP
ftr-415	222	14	section	section	NOUN
ftr-415	222	15	267(a)(2	267(a)(2	PROPN
ftr-415	222	16	)	)	PUNCT
ftr-415	222	17	in	in	ADP
ftr-415	222	18	a	a	DET
ftr-415	222	19	situation	situation	NOUN
ftr-415	222	20	where	where	SCONJ
ftr-415	222	21	the	the	DET
ftr-415	222	22	foreign	foreign	ADJ
ftr-415	222	23	person	person	NOUN
ftr-415	222	24	has	have	VERB
ftr-415	222	25	foreign	foreign	ADJ
ftr-415	222	26	source	source	NOUN
ftr-415	222	27	,	,	PUNCT
ftr-415	222	28	non	non	ADJ
ftr-415	222	29	-	-	ADJ
ftr-415	222	30	effectively	effectively	ADV
ftr-415	222	31	connected	connected	ADJ
ftr-415	222	32	income	income	NOUN
ftr-415	222	33	that	that	PRON
ftr-415	222	34	need	need	VERB
ftr-415	222	35	not	not	PART
ftr-415	222	36	,	,	PUNCT
ftr-415	222	37	for	for	ADP
ftr-415	222	38	many	many	ADJ
ftr-415	222	39	internal	internal	ADJ
ftr-415	222	40	revenue	revenue	NOUN
ftr-415	222	41	code	code	NOUN
ftr-415	222	42	purposes	purpose	NOUN
ftr-415	222	43	,	,	PUNCT
ftr-415	222	44	be	be	AUX
ftr-415	222	45	included	include	VERB
ftr-415	222	46	in	in	ADP
ftr-415	222	47	u.s	u.s	PROPN
ftr-415	222	48	.	.	PROPN
ftr-415	222	49	gross	gross	ADJ
ftr-415	222	50	income	income	NOUN
ftr-415	222	51	.	.	PUNCT
ftr-415	223	1	a	a	DET
ftr-415	223	2	characteristic	characteristic	NOUN
ftr-415	223	3	of	of	ADP
ftr-415	223	4	the	the	DET
ftr-415	223	5	foregoing	forego	VERB
ftr-415	223	6	type	type	NOUN
ftr-415	223	7	of	of	ADP
ftr-415	223	8	income	income	NOUN
ftr-415	223	9	is	be	AUX
ftr-415	223	10	that	that	SCONJ
ftr-415	223	11	the	the	DET
ftr-415	223	12	foreign	foreign	ADJ
ftr-415	223	13	recipient	recipient	NOUN
ftr-415	223	14	lacks	lack	VERB
ftr-415	223	15	a	a	DET
ftr-415	223	16	u.s	u.s	PROPN
ftr-415	223	17	.	.	PROPN
ftr-415	223	18	method	method	NOUN
ftr-415	223	19	of	of	ADP
ftr-415	223	20	accounting	account	VERB
ftr-415	223	21	for	for	ADP
ftr-415	223	22	it	it	PRON
ftr-415	223	23	if	if	SCONJ
ftr-415	223	24	the	the	DET
ftr-415	223	25	income	income	NOUN
ftr-415	223	26	need	need	AUX
ftr-415	223	27	not	not	PART
ftr-415	223	28	be	be	AUX
ftr-415	223	29	included	include	VERB
ftr-415	223	30	in	in	ADP
ftr-415	223	31	u.s	u.s	PROPN
ftr-415	223	32	.	.	PROPN
ftr-415	223	33	gross	gross	ADJ
ftr-415	223	34	income	income	NOUN
ftr-415	223	35	.	.	PUNCT
ftr-415	223	36	.	.	PUNCT
ftr-415	223	37	.	.	PUNCT
ftr-415	223	38	.	.	PUNCT
ftr-415	224	1	respondent	respondent	NOUN
ftr-415	224	2	’s	’s	PART
ftr-415	224	3	interpretation	interpretation	NOUN
ftr-415	224	4	of	of	ADP
ftr-415	224	5	the	the	DET
ftr-415	224	6	regulatory	regulatory	ADJ
ftr-415	224	7	authority	authority	NOUN
ftr-415	224	8	granted	grant	VERB
ftr-415	224	9	in	in	ADP
ftr-415	224	10	section	section	NOUN
ftr-415	224	11	267(a)(3	267(a)(3	NOUN
ftr-415	224	12	)	)	PUNCT
ftr-415	224	13	is	be	AUX
ftr-415	224	14	reasonable	reasonable	ADJ
ftr-415	224	15	in	in	ADP
ftr-415	224	16	light	light	NOUN
ftr-415	224	17	of	of	ADP
ftr-415	224	18	the	the	DET
ftr-415	224	19	legislative	legislative	ADJ
ftr-415	224	20	history	history	NOUN
ftr-415	224	21	and	and	CCONJ
ftr-415	224	22	therefore	therefore	ADV
ftr-415	224	23	is	be	AUX
ftr-415	224	24	entitled	entitle	VERB
ftr-415	224	25	to	to	PART
ftr-415	224	26	deference	deference	VERB
ftr-415	224	27	under	under	ADP
ftr-415	224	28	chevron	chevron	PROPN
ftr-415	224	29	u.s.a	u.s.a	PROPN
ftr-415	224	30	.	.	PROPN
ftr-415	224	31	,	,	PUNCT
ftr-415	224	32	inc	inc	PROPN
ftr-415	224	33	.	.	PROPN
ftr-415	224	34	v.	v.	ADP
ftr-415	224	35	natural	natural	ADJ
ftr-415	224	36	res	re	NOUN
ftr-415	224	37	.	.	PUNCT
ftr-415	225	1	def	def	PROPN
ftr-415	225	2	.	.	PROPN
ftr-415	225	3	council	council	PROPN
ftr-415	225	4	,	,	PUNCT
ftr-415	225	5	inc	inc	PROPN
ftr-415	225	6	.	.	PROPN
ftr-415	225	7	,	,	PUNCT
ftr-415	225	8	467	467	NUM
ftr-415	225	9	u.s	u.s	PROPN
ftr-415	225	10	.	.	PROPN
ftr-415	225	11	837	837	NUM
ftr-415	225	12	2003	2003	NUM
ftr-415	225	13	]	]	PUNCT
ftr-415	225	14	recent	recent	ADJ
ftr-415	225	15	developments	development	NOUN
ftr-415	225	16	in	in	ADP
ftr-415	225	17	federal	federal	ADJ
ftr-415	225	18	income	income	NOUN
ftr-415	225	19	taxation	taxation	NOUN
ftr-415	225	20	89	89	NUM
ftr-415	225	21	(	(	PUNCT
ftr-415	225	22	1984	1984	NUM
ftr-415	225	23	)	)	PUNCT
ftr-415	225	24	.	.	PUNCT
ftr-415	226	1	as	as	ADP
ftr-415	226	2	a	a	DET
ftr-415	226	3	permissible	permissible	ADJ
ftr-415	226	4	construction	construction	NOUN
ftr-415	226	5	,	,	PUNCT
ftr-415	226	6	the	the	DET
ftr-415	226	7	regulation	regulation	NOUN
ftr-415	226	8	is	be	AUX
ftr-415	226	9	ipso	ipso	ADV
ftr-415	226	10	facto	facto	X
ftr-415	226	11	not	not	PART
ftr-415	226	12	manifestly	manifestly	ADV
ftr-415	226	13	contrary	contrary	ADJ
ftr-415	226	14	to	to	ADP
ftr-415	226	15	the	the	DET
ftr-415	226	16	statute	statute	NOUN
ftr-415	226	17	.	.	PUNCT
ftr-415	227	1	3	3	X
ftr-415	227	2	.	.	X
ftr-415	227	3	they	they	PRON
ftr-415	227	4	may	may	AUX
ftr-415	227	5	be	be	AUX
ftr-415	227	6	losers	loser	NOUN
ftr-415	227	7	on	on	ADP
ftr-415	227	8	the	the	DET
ftr-415	227	9	diamond	diamond	NOUN
ftr-415	227	10	,	,	PUNCT
ftr-415	227	11	but	but	CCONJ
ftr-415	227	12	not	not	PART
ftr-415	227	13	in	in	ADP
ftr-415	227	14	the	the	DET
ftr-415	227	15	tax	tax	NOUN
ftr-415	227	16	court	court	NOUN
ftr-415	227	17	.	.	PUNCT
ftr-415	228	1	tampa	tampa	PROPN
ftr-415	228	2	bay	bay	PROPN
ftr-415	228	3	devil	devil	PROPN
ftr-415	228	4	rays	ray	NOUN
ftr-415	228	5	,	,	PUNCT
ftr-415	228	6	ltd	ltd	PROPN
ftr-415	228	7	.	.	PROPN
ftr-415	229	1	v.	v.	PROPN
ftr-415	229	2	commissioner	commissioner	PROPN
ftr-415	229	3	,	,	PUNCT
ftr-415	229	4	t.c	t.c	PROPN
ftr-415	229	5	.	.	PROPN
ftr-415	229	6	memo	memo	NOUN
ftr-415	229	7	.	.	PUNCT
ftr-415	230	1	2002	2002	NUM
ftr-415	230	2	-	-	SYM
ftr-415	230	3	248	248	NUM
ftr-415	230	4	(	(	PUNCT
ftr-415	230	5	9/30/02	9/30/02	NUM
ftr-415	230	6	)	)	PUNCT
ftr-415	230	7	.	.	PUNCT
ftr-415	231	1	the	the	DET
ftr-415	231	2	tampa	tampa	PROPN
ftr-415	231	3	bay	bay	PROPN
ftr-415	231	4	devil	devil	PROPN
ftr-415	231	5	rays	ray	NOUN
ftr-415	231	6	collected	collect	VERB
ftr-415	231	7	advanced	advanced	ADJ
ftr-415	231	8	season	season	NOUN
ftr-415	231	9	ticket	ticket	NOUN
ftr-415	231	10	payments	payment	NOUN
ftr-415	231	11	for	for	ADP
ftr-415	231	12	the	the	DET
ftr-415	231	13	1998	1998	NUM
ftr-415	231	14	baseball	baseball	NOUN
ftr-415	231	15	season	season	NOUN
ftr-415	231	16	,	,	PUNCT
ftr-415	231	17	their	their	PRON
ftr-415	231	18	first	first	ADJ
ftr-415	231	19	“	"	PUNCT
ftr-415	231	20	major	major	ADJ
ftr-415	231	21	league	league	NOUN
ftr-415	231	22	”	"	PUNCT
ftr-415	231	23	season	season	NOUN
ftr-415	231	24	,	,	PUNCT
ftr-415	231	25	in	in	ADP
ftr-415	231	26	1995	1995	NUM
ftr-415	231	27	and	and	CCONJ
ftr-415	231	28	1996	1996	NUM
ftr-415	231	29	.	.	PUNCT
ftr-415	232	1	in	in	ADP
ftr-415	232	2	those	those	DET
ftr-415	232	3	years	year	NOUN
ftr-415	232	4	the	the	DET
ftr-415	232	5	devil	devil	ADJ
ftr-415	232	6	rays	ray	NOUN
ftr-415	232	7	were	be	AUX
ftr-415	232	8	conducting	conduct	VERB
ftr-415	232	9	minor	minor	ADJ
ftr-415	232	10	league	league	NOUN
ftr-415	232	11	baseball	baseball	NOUN
ftr-415	232	12	activities	activity	NOUN
ftr-415	232	13	—	—	PUNCT
ftr-415	232	14	many	many	ADJ
ftr-415	232	15	sports	sport	NOUN
ftr-415	232	16	fans	fan	NOUN
ftr-415	232	17	think	think	VERB
ftr-415	232	18	the	the	DET
ftr-415	232	19	devil	devil	ADJ
ftr-415	232	20	rays	ray	NOUN
ftr-415	232	21	still	still	ADV
ftr-415	232	22	are	be	AUX
ftr-415	232	23	conducting	conduct	VERB
ftr-415	232	24	only	only	ADV
ftr-415	232	25	minor	minor	ADJ
ftr-415	232	26	league	league	NOUN
ftr-415	232	27	baseball	baseball	NOUN
ftr-415	232	28	activities	activity	NOUN
ftr-415	232	29	—	—	PUNCT
ftr-415	232	30	and	and	CCONJ
ftr-415	232	31	deducted	deduct	VERB
ftr-415	232	32	the	the	DET
ftr-415	232	33	expenses	expense	NOUN
ftr-415	232	34	,	,	PUNCT
ftr-415	232	35	but	but	CCONJ
ftr-415	232	36	did	do	AUX
ftr-415	232	37	not	not	PART
ftr-415	232	38	include	include	VERB
ftr-415	232	39	the	the	DET
ftr-415	232	40	advance	advance	NOUN
ftr-415	232	41	season	season	NOUN
ftr-415	232	42	ticket	ticket	NOUN
ftr-415	232	43	receipts	receipt	NOUN
ftr-415	232	44	.	.	PUNCT
ftr-415	233	1	judge	judge	PROPN
ftr-415	233	2	swift	swift	PROPN
ftr-415	233	3	rejected	reject	VERB
ftr-415	233	4	the	the	DET
ftr-415	233	5	commissioner	commissioner	NOUN
ftr-415	233	6	’s	’s	PART
ftr-415	233	7	argument	argument	NOUN
ftr-415	233	8	that	that	SCONJ
ftr-415	233	9	under	under	ADP
ftr-415	233	10	schlude	schlude	NOUN
ftr-415	233	11	v.	v.	ADP
ftr-415	233	12	commissioner	commissioner	NOUN
ftr-415	233	13	,	,	PUNCT
ftr-415	233	14	372	372	NUM
ftr-415	233	15	u.s	u.s	PROPN
ftr-415	233	16	.	.	PROPN
ftr-415	233	17	128	128	NUM
ftr-415	233	18	(	(	PUNCT
ftr-415	233	19	1963	1963	NUM
ftr-415	233	20	)	)	PUNCT
ftr-415	233	21	,	,	PUNCT
ftr-415	233	22	the	the	DET
ftr-415	233	23	devil	devil	ADJ
ftr-415	233	24	rays	ray	NOUN
ftr-415	233	25	were	be	AUX
ftr-415	233	26	required	require	VERB
ftr-415	233	27	to	to	PART
ftr-415	233	28	include	include	VERB
ftr-415	233	29	the	the	DET
ftr-415	233	30	prepayments	prepayment	NOUN
ftr-415	233	31	,	,	PUNCT
ftr-415	233	32	and	and	CCONJ
ftr-415	233	33	applied	apply	VERB
ftr-415	233	34	artnell	artnell	PROPN
ftr-415	233	35	co.	co.	PROPN
ftr-415	234	1	v.	v.	PROPN
ftr-415	234	2	commissioner	commissioner	PROPN
ftr-415	234	3	,	,	PUNCT
ftr-415	234	4	t.c	t.c	PROPN
ftr-415	234	5	.	.	PROPN
ftr-415	234	6	memo	memo	NOUN
ftr-415	234	7	.	.	PUNCT
ftr-415	235	1	1970	1970	NUM
ftr-415	235	2	-	-	SYM
ftr-415	235	3	85	85	NUM
ftr-415	235	4	,	,	PUNCT
ftr-415	235	5	on	on	ADP
ftr-415	235	6	remand	remand	NOUN
ftr-415	235	7	from	from	ADP
ftr-415	235	8	400	400	NUM
ftr-415	235	9	f.2d	f.2d	NUM
ftr-415	235	10	981	981	NUM
ftr-415	235	11	(	(	PUNCT
ftr-415	235	12	7th	7th	ADJ
ftr-415	235	13	cir	cir	NOUN
ftr-415	235	14	.	.	PUNCT
ftr-415	235	15	1968	1968	NUM
ftr-415	235	16	)	)	PUNCT
ftr-415	235	17	,	,	PUNCT
ftr-415	235	18	because	because	SCONJ
ftr-415	235	19	,	,	PUNCT
ftr-415	235	20	since	since	SCONJ
ftr-415	235	21	the	the	DET
ftr-415	235	22	receipts	receipt	NOUN
ftr-415	235	23	would	would	AUX
ftr-415	235	24	have	have	AUX
ftr-415	235	25	had	have	VERB
ftr-415	235	26	to	to	PART
ftr-415	235	27	be	be	AUX
ftr-415	235	28	refunded	refund	VERB
ftr-415	235	29	if	if	SCONJ
ftr-415	235	30	the	the	DET
ftr-415	235	31	devil	devil	NOUN
ftr-415	235	32	rays	ray	NOUN
ftr-415	235	33	did	do	AUX
ftr-415	235	34	not	not	PART
ftr-415	235	35	play	play	VERB
ftr-415	235	36	the	the	DET
ftr-415	235	37	season	season	NOUN
ftr-415	235	38	,	,	PUNCT
ftr-415	235	39	the	the	DET
ftr-415	235	40	facts	fact	NOUN
ftr-415	235	41	of	of	ADP
ftr-415	235	42	the	the	DET
ftr-415	235	43	case	case	NOUN
ftr-415	235	44	fit	fit	VERB
ftr-415	235	45	within	within	ADP
ftr-415	235	46	the	the	DET
ftr-415	235	47	narrow	narrow	ADJ
ftr-415	235	48	artnell	artnell	NOUN
ftr-415	235	49	exception	exception	NOUN
ftr-415	235	50	to	to	ADP
ftr-415	235	51	the	the	DET
ftr-415	235	52	schlude	schlude	ADJ
ftr-415	235	53	principle	principle	NOUN
ftr-415	235	54	.	.	PUNCT
ftr-415	236	1	4	4	X
ftr-415	236	2	.	.	X
ftr-415	236	3	“	"	PUNCT
ftr-415	236	4	hello	hello	INTJ
ftr-415	236	5	,	,	PUNCT
ftr-415	236	6	i	i	PRON
ftr-415	236	7	’m	’m	VERB
ftr-415	236	8	from	from	ADP
ftr-415	236	9	the	the	DET
ftr-415	236	10	irs	irs	PROPN
ftr-415	236	11	,	,	PUNCT
ftr-415	236	12	and	and	CCONJ
ftr-415	236	13	i	i	PRON
ftr-415	236	14	’m	’m	VERB
ftr-415	236	15	here	here	ADV
ftr-415	236	16	to	to	PART
ftr-415	236	17	help	help	VERB
ftr-415	236	18	you	you	PRON
ftr-415	236	19	.	.	PUNCT
ftr-415	236	20	”	"	PUNCT
ftr-415	237	1	–	–	PUNCT
ftr-415	237	2	and	and	CCONJ
ftr-415	237	3	this	this	DET
ftr-415	237	4	time	time	NOUN
ftr-415	237	5	it	it	PRON
ftr-415	237	6	really	really	ADV
ftr-415	237	7	is	be	AUX
ftr-415	237	8	true	true	ADJ
ftr-415	237	9	.	.	PUNCT
ftr-415	238	1	rev	rev	PROPN
ftr-415	238	2	.	.	PROPN
ftr-415	238	3	proc	proc	PROPN
ftr-415	238	4	.	.	PUNCT
ftr-415	239	1	71	71	NUM
ftr-415	239	2	-	-	SYM
ftr-415	239	3	21	21	NUM
ftr-415	239	4	deferral	deferral	NOUN
ftr-415	239	5	of	of	ADP
ftr-415	239	6	prepaid	prepaid	ADJ
ftr-415	239	7	income	income	NOUN
ftr-415	239	8	rules	rule	NOUN
ftr-415	239	9	loosened	loosen	VERB
ftr-415	239	10	.	.	PUNCT
ftr-415	240	1	notice	notice	VERB
ftr-415	240	2	2002	2002	NUM
ftr-415	240	3	-	-	SYM
ftr-415	240	4	79	79	NUM
ftr-415	240	5	,	,	PUNCT
ftr-415	240	6	2002	2002	NUM
ftr-415	240	7	-	-	SYM
ftr-415	240	8	50	50	NUM
ftr-415	240	9	i.r.b	i.r.b	NOUN
ftr-415	240	10	.	.	PUNCT
ftr-415	240	11	964	964	NUM
ftr-415	240	12	(	(	PUNCT
ftr-415	240	13	12/16/02	12/16/02	PROPN
ftr-415	240	14	)	)	PUNCT
ftr-415	240	15	.	.	PUNCT
ftr-415	241	1	this	this	DET
ftr-415	241	2	notice	notice	NOUN
ftr-415	241	3	is	be	AUX
ftr-415	241	4	a	a	DET
ftr-415	241	5	proposed	propose	VERB
ftr-415	241	6	revenue	revenue	NOUN
ftr-415	241	7	procedure	procedure	NOUN
ftr-415	241	8	to	to	PART
ftr-415	241	9	modify	modify	VERB
ftr-415	241	10	and	and	CCONJ
ftr-415	241	11	supersede	supersede	VERB
ftr-415	241	12	rev	rev	NOUN
ftr-415	241	13	.	.	PROPN
ftr-415	241	14	proc	proc	PROPN
ftr-415	241	15	.	.	PUNCT
ftr-415	242	1	71	71	NUM
ftr-415	242	2	-	-	SYM
ftr-415	242	3	21	21	NUM
ftr-415	242	4	,	,	PUNCT
ftr-415	242	5	1971	1971	NUM
ftr-415	242	6	-	-	SYM
ftr-415	242	7	2	2	NUM
ftr-415	242	8	c.b	c.b	PROPN
ftr-415	242	9	.	.	PROPN
ftr-415	242	10	549	549	NUM
ftr-415	242	11	.	.	PUNCT
ftr-415	243	1	the	the	DET
ftr-415	243	2	proposed	propose	VERB
ftr-415	243	3	revenue	revenue	NOUN
ftr-415	243	4	procedure	procedure	NOUN
ftr-415	243	5	would	would	AUX
ftr-415	243	6	expand	expand	VERB
ftr-415	243	7	the	the	DET
ftr-415	243	8	availab	availab	NOUN
ftr-415	243	9	ility	ility	NOUN
ftr-415	243	10	of	of	ADP
ftr-415	243	11	deferred	deferred	ADJ
ftr-415	243	12	reporting	reporting	NOUN
ftr-415	243	13	of	of	ADP
ftr-415	243	14	advance	advance	NOUN
ftr-415	243	15	receipts	receipt	NOUN
ftr-415	243	16	that	that	PRON
ftr-415	243	17	are	be	AUX
ftr-415	243	18	not	not	PART
ftr-415	243	19	accrued	accrue	VERB
ftr-415	243	20	for	for	ADP
ftr-415	243	21	financial	financial	ADJ
ftr-415	243	22	accounting	accounting	NOUN
ftr-415	243	23	.	.	PUNCT
ftr-415	244	1	first	first	ADV
ftr-415	244	2	,	,	PUNCT
ftr-415	244	3	certain	certain	ADJ
ftr-415	244	4	income	income	NOUN
ftr-415	244	5	from	from	ADP
ftr-415	244	6	other	other	ADJ
ftr-415	244	7	than	than	ADP
ftr-415	244	8	services	service	NOUN
ftr-415	244	9	would	would	AUX
ftr-415	244	10	be	be	AUX
ftr-415	244	11	eligible	eligible	ADJ
ftr-415	244	12	:	:	PUNCT
ftr-415	244	13	(	(	PUNCT
ftr-415	244	14	1	1	X
ftr-415	244	15	)	)	PUNCT
ftr-415	244	16	sales	sale	NOUN
ftr-415	244	17	of	of	ADP
ftr-415	244	18	goods	good	NOUN
ftr-415	244	19	not	not	PART
ftr-415	244	20	covered	cover	VERB
ftr-415	244	21	by	by	ADP
ftr-415	244	22	reg	reg	NOUN
ftr-415	244	23	.	.	PUNCT
ftr-415	245	1	§	§	PROPN
ftr-415	245	2	1.451	1.451	NUM
ftr-415	245	3	-	-	SYM
ftr-415	245	4	5(b)(1)(ii	5(b)(1)(ii	NUM
ftr-415	245	5	)	)	PUNCT
ftr-415	246	1	;	;	PUNCT
ftr-415	246	2	(	(	PUNCT
ftr-415	246	3	2	2	X
ftr-415	246	4	)	)	PUNCT
ftr-415	246	5	rents	rent	NOUN
ftr-415	246	6	for	for	ADP
ftr-415	246	7	the	the	DET
ftr-415	246	8	use	use	NOUN
ftr-415	246	9	of	of	ADP
ftr-415	246	10	property	property	NOUN
ftr-415	246	11	in	in	ADP
ftr-415	246	12	connection	connection	NOUN
ftr-415	246	13	with	with	ADP
ftr-415	246	14	the	the	DET
ftr-415	246	15	provision	provision	NOUN
ftr-415	246	16	of	of	ADP
ftr-415	246	17	services	service	NOUN
ftr-415	246	18	,	,	PUNCT
ftr-415	246	19	e.g.	e.g.	ADV
ftr-415	246	20	,	,	PUNCT
ftr-415	246	21	hotel	hotel	NOUN
ftr-415	246	22	rooms	room	NOUN
ftr-415	246	23	,	,	PUNCT
ftr-415	246	24	recreational	recreational	ADJ
ftr-415	246	25	facilities	facility	NOUN
ftr-415	246	26	,	,	PUNCT
ftr-415	246	27	cable	cable	NOUN
ftr-415	246	28	converter	converter	NOUN
ftr-415	246	29	boxes	box	NOUN
ftr-415	246	30	;	;	PUNCT
ftr-415	246	31	(	(	PUNCT
ftr-415	246	32	3	3	X
ftr-415	246	33	)	)	PUNCT
ftr-415	246	34	royalties	royalty	NOUN
ftr-415	246	35	for	for	ADP
ftr-415	246	36	intellectual	intellectual	ADJ
ftr-415	246	37	property	property	NOUN
ftr-415	246	38	;	;	PUNCT
ftr-415	246	39	(	(	PUNCT
ftr-415	246	40	4	4	X
ftr-415	246	41	)	)	PUNCT
ftr-415	246	42	warranties	warranty	NOUN
ftr-415	246	43	of	of	ADP
ftr-415	246	44	services	service	NOUN
ftr-415	246	45	or	or	CCONJ
ftr-415	246	46	items	item	NOUN
ftr-415	246	47	in	in	ADP
ftr-415	246	48	the	the	DET
ftr-415	246	49	three	three	NUM
ftr-415	246	50	preceding	precede	VERB
ftr-415	246	51	categories	category	NOUN
ftr-415	246	52	;	;	PUNCT
ftr-415	246	53	(	(	PUNCT
ftr-415	246	54	5	5	X
ftr-415	246	55	)	)	PUNCT
ftr-415	246	56	subscriptions	subscription	NOUN
ftr-415	246	57	not	not	PART
ftr-415	246	58	subject	subject	ADJ
ftr-415	246	59	to	to	ADP
ftr-415	246	60	§	§	PROPN
ftr-415	246	61	455	455	NUM
ftr-415	246	62	;	;	PUNCT
ftr-415	246	63	and	and	CCONJ
ftr-415	246	64	(	(	PUNCT
ftr-415	246	65	6	6	X
ftr-415	246	66	)	)	PUNCT
ftr-415	246	67	memberships	membership	NOUN
ftr-415	246	68	not	not	PART
ftr-415	246	69	subject	subject	ADJ
ftr-415	246	70	to	to	ADP
ftr-415	246	71	§	§	PROPN
ftr-415	246	72	456	456	NUM
ftr-415	246	73	.	.	PUNCT
ftr-415	247	1	second	second	ADJ
ftr-415	247	2	,	,	PUNCT
ftr-415	247	3	payments	payment	NOUN
ftr-415	247	4	would	would	AUX
ftr-415	247	5	be	be	AUX
ftr-415	247	6	eligible	eligible	ADJ
ftr-415	247	7	even	even	ADV
ftr-415	247	8	if	if	SCONJ
ftr-415	247	9	performance	performance	NOUN
ftr-415	247	10	might	might	AUX
ftr-415	247	11	extend	extend	VERB
ftr-415	247	12	beyond	beyond	ADP
ftr-415	247	13	the	the	DET
ftr-415	247	14	next	next	ADJ
ftr-415	247	15	succeeding	succeed	VERB
ftr-415	247	16	year	year	NOUN
ftr-415	247	17	,	,	PUNCT
ftr-415	247	18	although	although	SCONJ
ftr-415	247	19	deferral	deferral	NOUN
ftr-415	247	20	could	could	AUX
ftr-415	247	21	not	not	PART
ftr-415	247	22	extend	extend	VERB
ftr-415	247	23	beyond	beyond	ADP
ftr-415	247	24	the	the	DET
ftr-415	247	25	next	next	ADJ
ftr-415	247	26	succeeding	succeed	VERB
ftr-415	247	27	year	year	NOUN
ftr-415	247	28	.	.	PUNCT
ftr-415	248	1	the	the	DET
ftr-415	248	2	revenue	revenue	NOUN
ftr-415	248	3	procedure	procedure	NOUN
ftr-415	248	4	will	will	AUX
ftr-415	248	5	not	not	PART
ftr-415	248	6	apply	apply	VERB
ftr-415	248	7	to	to	ADP
ftr-415	248	8	rents	rent	NOUN
ftr-415	248	9	generally	generally	ADV
ftr-415	248	10	,	,	PUNCT
ftr-415	248	11	insurance	insurance	NOUN
ftr-415	248	12	premiums	premium	NOUN
ftr-415	248	13	,	,	PUNCT
ftr-415	248	14	or	or	CCONJ
ftr-415	248	15	payments	payment	NOUN
ftr-415	248	16	with	with	ADP
ftr-415	248	17	respect	respect	NOUN
ftr-415	248	18	to	to	ADP
ftr-415	248	19	financial	financial	ADJ
ftr-415	248	20	instruments	instrument	NOUN
ftr-415	248	21	.	.	PUNCT
ftr-415	249	1	however	however	ADV
ftr-415	249	2	,	,	PUNCT
ftr-415	249	3	the	the	DET
ftr-415	249	4	notice	notice	NOUN
ftr-415	249	5	states	state	VERB
ftr-415	249	6	that	that	SCONJ
ftr-415	249	7	the	the	DET
ftr-415	249	8	treasury	treasury	PROPN
ftr-415	249	9	department	department	PROPN
ftr-415	249	10	will	will	AUX
ftr-415	249	11	propose	propose	VERB
ftr-415	249	12	amendments	amendment	NOUN
ftr-415	249	13	to	to	ADP
ftr-415	249	14	reg	reg	NOUN
ftr-415	249	15	.	.	PUNCT
ftr-415	250	1	§	§	PROPN
ftr-415	250	2	1.61	1.61	NUM
ftr-415	250	3	-	-	PUNCT
ftr-415	250	4	8(b	8(b	NUM
ftr-415	250	5	)	)	PUNCT
ftr-415	250	6	to	to	PART
ftr-415	250	7	permit	permit	VERB
ftr-415	250	8	deferral	deferral	NOUN
ftr-415	250	9	of	of	ADP
ftr-415	250	10	prepaid	prepaid	ADJ
ftr-415	250	11	rents	rent	NOUN
ftr-415	250	12	under	under	ADP
ftr-415	250	13	the	the	DET
ftr-415	250	14	principles	principle	NOUN
ftr-415	250	15	of	of	ADP
ftr-415	250	16	the	the	DET
ftr-415	250	17	proposed	propose	VERB
ftr-415	250	18	revenue	revenue	NOUN
ftr-415	250	19	procedure	procedure	NOUN
ftr-415	250	20	.	.	PUNCT
ftr-415	251	1	5	5	X
ftr-415	251	2	.	.	X
ftr-415	251	3	no	no	DET
ftr-415	251	4	deferral	deferral	NOUN
ftr-415	251	5	for	for	ADP
ftr-415	251	6	advance	advance	NOUN
ftr-415	251	7	rental	rental	ADJ
ftr-415	251	8	receipts	receipt	NOUN
ftr-415	251	9	.	.	PUNCT
ftr-415	252	1	reg-151043	reg-151043	NOUN
ftr-415	252	2	-	-	PUNCT
ftr-415	252	3	02	02	NUM
ftr-415	252	4	,	,	PUNCT
ftr-415	252	5	rents	rent	NOUN
ftr-415	252	6	and	and	CCONJ
ftr-415	252	7	royalties	royalty	NOUN
ftr-415	252	8	,	,	PUNCT
ftr-415	252	9	67	67	NUM
ftr-415	252	10	f.r	f.r	NOUN
ftr-415	252	11	.	.	PROPN
ftr-415	252	12	77450	77450	NUM
ftr-415	252	13	(	(	PUNCT
ftr-415	252	14	12/18/02	12/18/02	PROPN
ftr-415	252	15	)	)	PUNCT
ftr-415	252	16	.	.	PUNCT
ftr-415	253	1	the	the	DET
ftr-415	253	2	treasury	treasury	PROPN
ftr-415	253	3	department	department	PROPN
ftr-415	253	4	has	have	AUX
ftr-415	253	5	published	publish	VERB
ftr-415	253	6	a	a	DET
ftr-415	253	7	proposed	propose	VERB
ftr-415	253	8	amendment	amendment	NOUN
ftr-415	253	9	to	to	ADP
ftr-415	253	10	reg	reg	PROPN
ftr-415	253	11	.	.	PUNCT
ftr-415	254	1	§	§	PROPN
ftr-415	254	2	1.61	1.61	NUM
ftr-415	254	3	-	-	PUNCT
ftr-415	254	4	8(b	8(b	NUM
ftr-415	254	5	)	)	PUNCT
ftr-415	254	6	that	that	PRON
ftr-415	254	7	expressly	expressly	ADV
ftr-415	254	8	requires	require	VERB
ftr-415	254	9	current	current	ADJ
ftr-415	254	10	inclusion	inclusion	NOUN
ftr-415	254	11	of	of	ADP
ftr-415	254	12	advance	advance	NOUN
ftr-415	254	13	rent	rent	NOUN
ftr-415	254	14	receipts	receipt	NOUN
ftr-415	254	15	,	,	PUNCT
ftr-415	254	16	regardless	regardless	ADV
ftr-415	254	17	of	of	ADP
ftr-415	254	18	the	the	DET
ftr-415	254	19	period	period	NOUN
ftr-415	254	20	covered	cover	VERB
ftr-415	254	21	or	or	CCONJ
ftr-415	254	22	the	the	DET
ftr-415	254	23	taxpayers	taxpayer	NOUN
ftr-415	254	24	method	method	NOUN
ftr-415	254	25	of	of	ADP
ftr-415	254	26	accounting	accounting	NOUN
ftr-415	254	27	,	,	PUNCT
ftr-415	254	28	except	except	SCONJ
ftr-415	254	29	as	as	ADP
ftr-415	254	30	otherwise	otherwise	ADV
ftr-415	254	31	provided	provide	VERB
ftr-415	254	32	in	in	ADP
ftr-415	254	33	§	§	PROPN
ftr-415	254	34	467	467	NUM
ftr-415	254	35	or	or	CCONJ
ftr-415	254	36	in	in	ADP
ftr-415	254	37	other	other	ADJ
ftr-415	254	38	published	publish	VERB
ftr-415	254	39	guidance	guidance	NOUN
ftr-415	254	40	.	.	PUNCT
ftr-415	255	1	6	6	NUM
ftr-415	255	2	.	.	X
ftr-415	255	3	another	another	DET
ftr-415	255	4	taxpayer	taxpayer	NOUN
ftr-415	255	5	friendly	friendly	ADJ
ftr-415	255	6	accounting	accounting	NOUN
ftr-415	255	7	method	method	NOUN
ftr-415	255	8	ruling	ruling	NOUN
ftr-415	255	9	.	.	PUNCT
ftr-415	256	1	rev	rev	PROPN
ftr-415	256	2	.	.	PUNCT
ftr-415	257	1	rul	rul	PROPN
ftr-415	257	2	.	.	PUNCT
ftr-415	257	3	2003	2003	NUM
ftr-415	257	4	-	-	SYM
ftr-415	257	5	3	3	NUM
ftr-415	257	6	,	,	PUNCT
ftr-415	257	7	2003	2003	NUM
ftr-415	257	8	-	-	SYM
ftr-415	257	9	2	2	NUM
ftr-415	257	10	i.r.b	i.r.b	NOUN
ftr-415	257	11	.	.	PUNCT
ftr-415	258	1	252	252	NUM
ftr-415	258	2	(	(	PUNCT
ftr-415	258	3	1/13/03	1/13/03	NUM
ftr-415	258	4	)	)	PUNCT
ftr-415	258	5	.	.	PUNCT
ftr-415	259	1	a	a	DET
ftr-415	259	2	state	state	NOUN
ftr-415	259	3	or	or	CCONJ
ftr-415	259	4	local	local	ADJ
ftr-415	259	5	income	income	NOUN
ftr-415	259	6	or	or	CCONJ
ftr-415	259	7	franchise	franchise	NOUN
ftr-415	259	8	tax	tax	NOUN
ftr-415	259	9	refund	refund	NOUN
ftr-415	259	10	resulting	result	VERB
ftr-415	259	11	from	from	ADP
ftr-415	259	12	nol	nol	NOUN
ftr-415	259	13	carrybacks	carryback	NOUN
ftr-415	259	14	is	be	AUX
ftr-415	259	15	includible	includible	ADJ
ftr-415	259	16	by	by	ADP
ftr-415	259	17	an	an	DET
ftr-415	259	18	accrual	accrual	ADJ
ftr-415	259	19	method	method	NOUN
ftr-415	259	20	taxpayer	taxpayer	NOUN
ftr-415	259	21	in	in	ADP
ftr-415	259	22	the	the	DET
ftr-415	259	23	earlier	early	ADJ
ftr-415	259	24	of	of	ADP
ftr-415	259	25	the	the	DET
ftr-415	259	26	year	year	NOUN
ftr-415	259	27	in	in	ADP
ftr-415	259	28	which	which	PRON
ftr-415	259	29	the	the	DET
ftr-415	259	30	taxpayer	taxpayer	NOUN
ftr-415	259	31	receives	receive	VERB
ftr-415	259	32	payment	payment	NOUN
ftr-415	259	33	or	or	CCONJ
ftr-415	259	34	notice	notice	VERB
ftr-415	259	35	that	that	SCONJ
ftr-415	259	36	the	the	DET
ftr-415	259	37	refund	refund	NOUN
ftr-415	259	38	claim	claim	NOUN
ftr-415	259	39	has	have	AUX
ftr-415	259	40	been	be	AUX
ftr-415	259	41	approved	approve	VERB
ftr-415	259	42	.	.	PUNCT
ftr-415	260	1	rev	rev	PROPN
ftr-415	260	2	.	.	PROPN
ftr-415	260	3	rul	rul	PROPN
ftr-415	260	4	.	.	PUNCT
ftr-415	261	1	65	65	NUM
ftr-415	261	2	-	-	SYM
ftr-415	261	3	190	190	NUM
ftr-415	261	4	,	,	PUNCT
ftr-415	261	5	1965	1965	NUM
ftr-415	261	6	-	-	SYM
ftr-415	261	7	2	2	NUM
ftr-415	261	8	c.b	c.b	PROPN
ftr-415	261	9	.	.	PROPN
ftr-415	261	10	150	150	NUM
ftr-415	261	11	,	,	PUNCT
ftr-415	261	12	and	and	CCONJ
ftr-415	261	13	rev	rev	PROPN
ftr-415	261	14	.	.	PROPN
ftr-415	261	15	rul	rul	PROPN
ftr-415	261	16	.	.	PUNCT
ftr-415	262	1	69	69	NUM
ftr-415	262	2	-	-	SYM
ftr-415	262	3	372	372	NUM
ftr-415	262	4	,	,	PUNCT
ftr-415	262	5	1969	1969	NUM
ftr-415	262	6	-	-	SYM
ftr-415	262	7	2	2	NUM
ftr-415	262	8	c.b	c.b	PROPN
ftr-415	262	9	.	.	PROPN
ftr-415	262	10	104	104	NUM
ftr-415	262	11	,	,	PUNCT
ftr-415	262	12	which	which	PRON
ftr-415	262	13	held	hold	VERB
ftr-415	262	14	that	that	SCONJ
ftr-415	262	15	the	the	DET
ftr-415	262	16	refund	refund	NOUN
ftr-415	262	17	is	be	AUX
ftr-415	262	18	accrued	accrue	VERB
ftr-415	262	19	in	in	ADP
ftr-415	262	20	the	the	DET
ftr-415	262	21	year	year	NOUN
ftr-415	262	22	of	of	ADP
ftr-415	262	23	the	the	DET
ftr-415	262	24	loss	loss	NOUN
ftr-415	262	25	,	,	PUNCT
ftr-415	262	26	are	be	AUX
ftr-415	262	27	revoked	revoke	VERB
ftr-415	262	28	.	.	PUNCT
ftr-415	263	1	the	the	DET
ftr-415	263	2	irs	irs	PROPN
ftr-415	263	3	reasoned	reason	VERB
ftr-415	263	4	that	that	SCONJ
ftr-415	263	5	review	review	NOUN
ftr-415	263	6	and	and	CCONJ
ftr-415	263	7	approval	approval	NOUN
ftr-415	263	8	of	of	ADP
ftr-415	263	9	the	the	DET
ftr-415	263	10	refund	refund	NOUN
ftr-415	263	11	claims	claim	NOUN
ftr-415	263	12	by	by	ADP
ftr-415	263	13	state	state	NOUN
ftr-415	263	14	authorities	authority	NOUN
ftr-415	263	15	is	be	AUX
ftr-415	263	16	not	not	PART
ftr-415	263	17	merely	merely	ADV
ftr-415	263	18	ministerial	ministerial	ADJ
ftr-415	263	19	,	,	PUNCT
ftr-415	263	20	but	but	CCONJ
ftr-415	263	21	substantive	substantive	ADJ
ftr-415	263	22	.	.	PUNCT
ftr-415	264	1	[	[	X
ftr-415	264	2	this	this	PRON
ftr-415	264	3	follows	follow	VERB
ftr-415	264	4	the	the	DET
ftr-415	264	5	holding	holding	NOUN
ftr-415	264	6	in	in	ADP
ftr-415	264	7	doyle	doyle	NOUN
ftr-415	264	8	,	,	PUNCT
ftr-415	264	9	dane	dane	PROPN
ftr-415	264	10	,	,	PUNCT
ftr-415	264	11	bernbach	bernbach	PROPN
ftr-415	264	12	,	,	PUNCT
ftr-415	264	13	inc	inc	PROPN
ftr-415	264	14	.	.	PROPN
ftr-415	265	1	v.	v.	PROPN
ftr-415	265	2	commissioner	commissioner	PROPN
ftr-415	265	3	,	,	PUNCT
ftr-415	265	4	79	79	NUM
ftr-415	265	5	t.c	t.c	PROPN
ftr-415	265	6	.	.	PROPN
ftr-415	266	1	101	101	NUM
ftr-415	266	2	(	(	PUNCT
ftr-415	266	3	1982	1982	NUM
ftr-415	266	4	)	)	PUNCT
ftr-415	266	5	,	,	PUNCT
ftr-415	266	6	nonacq	nonacq	NOUN
ftr-415	266	7	.	.	PUNCT
ftr-415	267	1	,	,	PUNCT
ftr-415	267	2	1988	1988	NUM
ftr-415	267	3	-	-	SYM
ftr-415	267	4	2	2	NUM
ftr-415	267	5	c.b	c.b	PROPN
ftr-415	267	6	.	.	PROPN
ftr-415	267	7	1	1	NUM
ftr-415	267	8	.	.	NUM
ftr-415	267	9	,	,	PUNCT
ftr-415	267	10	acq	acq	PROPN
ftr-415	267	11	.	.	PROPN
ftr-415	267	12	,	,	PUNCT
ftr-415	267	13	2003	2003	NUM
ftr-415	267	14	-	-	SYM
ftr-415	267	15	2	2	NUM
ftr-415	267	16	i.r.b	i.r.b	NOUN
ftr-415	267	17	.	.	PUNCT
ftr-415	268	1	251	251	NUM
ftr-415	268	2	(	(	PUNCT
ftr-415	268	3	1/1/3/03	1/1/3/03	NUM
ftr-415	268	4	)	)	PUNCT
ftr-415	268	5	]	]	PUNCT
ftr-415	268	6	.	.	PUNCT
ftr-415	269	1	automatic	automatic	ADJ
ftr-415	269	2	change	change	NOUN
ftr-415	269	3	of	of	ADP
ftr-415	269	4	accounting	accounting	NOUN
ftr-415	269	5	method	method	NOUN
ftr-415	269	6	is	be	AUX
ftr-415	269	7	available	available	ADJ
ftr-415	269	8	.	.	PUNCT
ftr-415	270	1	90	90	NUM
ftr-415	270	2	florida	florida	PROPN
ftr-415	270	3	tax	tax	NOUN
ftr-415	270	4	review	review	NOUN
ftr-415	271	1	[	[	X
ftr-415	271	2	vol.6	vol.6	NUM
ftr-415	271	3	:	:	PUNCT
ftr-415	271	4	si	si	PROPN
ftr-415	271	5	7	7	NUM
ftr-415	271	6	.	.	PUNCT
ftr-415	272	1	this	this	DET
ftr-415	272	2	year	year	NOUN
ftr-415	272	3	or	or	CCONJ
ftr-415	272	4	next	next	ADJ
ftr-415	272	5	year	year	NOUN
ftr-415	272	6	?	?	PUNCT
ftr-415	273	1	only	only	ADV
ftr-415	273	2	the	the	DET
ftr-415	273	3	irs	irs	PROPN
ftr-415	273	4	know	know	VERB
ftr-415	273	5	s	s	PROPN
ftr-415	273	6	,	,	PUNCT
ftr-415	273	7	and	and	CCONJ
ftr-415	273	8	now	now	ADV
ftr-415	273	9	they	they	PRON
ftr-415	273	10	are	be	AUX
ftr-415	273	11	telling	tell	VERB
ftr-415	273	12	us	we	PRON
ftr-415	273	13	.	.	PUNCT
ftr-415	274	1	rev	rev	PROPN
ftr-415	274	2	.	.	PUNCT
ftr-415	275	1	rul	rul	PROPN
ftr-415	275	2	.	.	PUNCT
ftr-415	275	3	2003	2003	NUM
ftr-415	275	4	-	-	SYM
ftr-415	275	5	10	10	NUM
ftr-415	275	6	,	,	PUNCT
ftr-415	275	7	2003	2003	NUM
ftr-415	275	8	-	-	SYM
ftr-415	275	9	3	3	NUM
ftr-415	275	10	i.r.b	i.r.b	NOUN
ftr-415	275	11	.	.	PUNCT
ftr-415	276	1	288	288	NUM
ftr-415	276	2	(	(	PUNCT
ftr-415	276	3	1/21/03	1/21/03	NUM
ftr-415	276	4	)	)	PUNCT
ftr-415	276	5	.	.	PUNCT
ftr-415	277	1	this	this	DET
ftr-415	277	2	ruling	rule	VERB
ftr-415	277	3	addresses	address	VERB
ftr-415	277	4	the	the	DET
ftr-415	277	5	accrual	accrual	ADJ
ftr-415	277	6	under	under	ADP
ftr-415	277	7	the	the	DET
ftr-415	277	8	all	all	DET
ftr-415	277	9	events	event	NOUN
ftr-415	277	10	test	test	NOUN
ftr-415	277	11	of	of	ADP
ftr-415	277	12	§	§	PROPN
ftr-415	277	13	451	451	NUM
ftr-415	277	14	of	of	ADP
ftr-415	277	15	income	income	NOUN
ftr-415	277	16	from	from	ADP
ftr-415	277	17	goods	good	NOUN
ftr-415	277	18	sold	sell	VERB
ftr-415	277	19	when	when	SCONJ
ftr-415	277	20	an	an	DET
ftr-415	277	21	accrual	accrual	ADJ
ftr-415	277	22	method	method	NOUN
ftr-415	277	23	taxpayer	taxpayer	NOUN
ftr-415	277	24	’s	’s	PART
ftr-415	277	25	customer	customer	NOUN
ftr-415	277	26	disputes	dispute	VERB
ftr-415	277	27	its	its	PRON
ftr-415	277	28	liability	liability	NOUN
ftr-415	277	29	under	under	ADP
ftr-415	277	30	certain	certain	ADJ
ftr-415	277	31	circumstances	circumstance	NOUN
ftr-415	277	32	:	:	PUNCT
ftr-415	277	33	(	(	PUNCT
ftr-415	277	34	1	1	X
ftr-415	277	35	)	)	PUNCT
ftr-415	277	36	if	if	SCONJ
ftr-415	277	37	the	the	DET
ftr-415	277	38	taxpayer	taxpayer	NOUN
ftr-415	277	39	“	"	PUNCT
ftr-415	277	40	overbills	overbill	VERB
ftr-415	277	41	a	a	DET
ftr-415	277	42	customer	customer	NOUN
ftr-415	277	43	due	due	ADP
ftr-415	277	44	to	to	ADP
ftr-415	277	45	a	a	DET
ftr-415	277	46	clerical	clerical	ADJ
ftr-415	277	47	mistake	mistake	NOUN
ftr-415	277	48	in	in	ADP
ftr-415	277	49	an	an	DET
ftr-415	277	50	invoice	invoice	NOUN
ftr-415	277	51	and	and	CCONJ
ftr-415	277	52	the	the	DET
ftr-415	277	53	customer	customer	NOUN
ftr-415	277	54	discovers	discover	VERB
ftr-415	277	55	the	the	DET
ftr-415	277	56	error	error	NOUN
ftr-415	277	57	and	and	CCONJ
ftr-415	277	58	,	,	PUNCT
ftr-415	277	59	in	in	ADP
ftr-415	277	60	the	the	DET
ftr-415	277	61	following	follow	VERB
ftr-415	277	62	taxable	taxable	ADJ
ftr-415	277	63	year	year	NOUN
ftr-415	277	64	,	,	PUNCT
ftr-415	277	65	disputes	dispute	VERB
ftr-415	277	66	its	its	PRON
ftr-415	277	67	liability	liability	NOUN
ftr-415	277	68	for	for	ADP
ftr-415	277	69	the	the	DET
ftr-415	277	70	overbilled	overbille	VERB
ftr-415	277	71	amount	amount	NOUN
ftr-415	277	72	,	,	PUNCT
ftr-415	277	73	then	then	ADV
ftr-415	277	74	the	the	DET
ftr-415	277	75	taxpayer	taxpayer	NOUN
ftr-415	277	76	accrues	accrue	VERB
ftr-415	277	77	gross	gross	ADJ
ftr-415	277	78	income	income	NOUN
ftr-415	277	79	in	in	ADP
ftr-415	277	80	the	the	DET
ftr-415	277	81	taxable	taxable	ADJ
ftr-415	277	82	year	year	NOUN
ftr-415	277	83	of	of	ADP
ftr-415	277	84	sale	sale	NOUN
ftr-415	277	85	for	for	ADP
ftr-415	277	86	the	the	DET
ftr-415	277	87	correct	correct	ADJ
ftr-415	277	88	amount	amount	NOUN
ftr-415	277	89	;	;	PUNCT
ftr-415	277	90	”	"	PUNCT
ftr-415	277	91	(	(	PUNCT
ftr-415	277	92	2	2	X
ftr-415	277	93	)	)	PUNCT
ftr-415	277	94	a	a	DET
ftr-415	277	95	taxpayer	taxpayer	NOUN
ftr-415	277	96	“	"	PUNCT
ftr-415	277	97	does	do	AUX
ftr-415	277	98	not	not	PART
ftr-415	277	99	accrue	accrue	VERB
ftr-415	277	100	gross	gross	ADJ
ftr-415	277	101	income	income	NOUN
ftr-415	277	102	in	in	ADP
ftr-415	277	103	the	the	DET
ftr-415	277	104	taxable	taxable	ADJ
ftr-415	277	105	year	year	NOUN
ftr-415	277	106	of	of	ADP
ftr-415	277	107	sale	sale	NOUN
ftr-415	277	108	if	if	SCONJ
ftr-415	277	109	,	,	PUNCT
ftr-415	277	110	during	during	ADP
ftr-415	277	111	the	the	DET
ftr-415	277	112	taxable	taxable	ADJ
ftr-415	277	113	year	year	NOUN
ftr-415	277	114	of	of	ADP
ftr-415	277	115	sale	sale	NOUN
ftr-415	277	116	,	,	PUNCT
ftr-415	277	117	the	the	DET
ftr-415	277	118	customer	customer	NOUN
ftr-415	277	119	disputes	dispute	VERB
ftr-415	277	120	its	its	PRON
ftr-415	277	121	liability	liability	NOUN
ftr-415	277	122	to	to	ADP
ftr-415	277	123	the	the	DET
ftr-415	277	124	taxpayer	taxpayer	NOUN
ftr-415	277	125	because	because	SCONJ
ftr-415	277	126	the	the	DET
ftr-415	277	127	taxpayer	taxpayer	NOUN
ftr-415	277	128	shipped	ship	VERB
ftr-415	277	129	incorrect	incorrect	ADJ
ftr-415	277	130	goods	good	NOUN
ftr-415	277	131	;	;	PUNCT
ftr-415	277	132	”	"	PUNCT
ftr-415	277	133	(	(	PUNCT
ftr-415	277	134	3	3	X
ftr-415	277	135	)	)	PUNCT
ftr-415	277	136	a	a	DET
ftr-415	277	137	taxpayer	taxpayer	NOUN
ftr-415	277	138	“	"	PUNCT
ftr-415	277	139	accrues	accrue	VERB
ftr-415	277	140	gross	gross	ADJ
ftr-415	277	141	income	income	NOUN
ftr-415	277	142	in	in	ADP
ftr-415	277	143	the	the	DET
ftr-415	277	144	taxable	taxable	ADJ
ftr-415	277	145	year	year	NOUN
ftr-415	277	146	of	of	ADP
ftr-415	277	147	sale	sale	NOUN
ftr-415	277	148	if	if	SCONJ
ftr-415	277	149	the	the	DET
ftr-415	277	150	taxpayer	taxpayer	NOUN
ftr-415	277	151	ships	ship	VERB
ftr-415	277	152	excess	excess	ADJ
ftr-415	277	153	quantities	quantity	NOUN
ftr-415	277	154	of	of	ADP
ftr-415	277	155	goods	good	NOUN
ftr-415	277	156	[	[	X
ftr-415	277	157	and	and	CCONJ
ftr-415	277	158	in	in	ADP
ftr-415	277	159	the	the	DET
ftr-415	277	160	next	next	ADJ
ftr-415	277	161	year	year	NOUN
ftr-415	277	162	]	]	PUNCT
ftr-415	277	163	the	the	DET
ftr-415	277	164	customer	customer	NOUN
ftr-415	277	165	agrees	agree	VERB
ftr-415	277	166	to	to	PART
ftr-415	277	167	pay	pay	VERB
ftr-415	277	168	for	for	ADP
ftr-415	277	169	the	the	DET
ftr-415	277	170	excess	excess	ADJ
ftr-415	277	171	quantities	quantity	NOUN
ftr-415	277	172	of	of	ADP
ftr-415	277	173	goods	good	NOUN
ftr-415	277	174	.	.	PUNCT
ftr-415	277	175	”	"	PUNCT
ftr-415	277	176	!	!	PUNCT
ftr-415	278	1	the	the	DET
ftr-415	278	2	irs	irs	PROPN
ftr-415	278	3	has	have	AUX
ftr-415	278	4	requested	request	VERB
ftr-415	278	5	comments	comment	NOUN
ftr-415	278	6	on	on	ADP
ftr-415	278	7	the	the	DET
ftr-415	278	8	application	application	NOUN
ftr-415	278	9	of	of	ADP
ftr-415	278	10	§	§	PROPN
ftr-415	278	11	451	451	NUM
ftr-415	278	12	to	to	ADP
ftr-415	278	13	a	a	DET
ftr-415	278	14	situation	situation	NOUN
ftr-415	278	15	in	in	ADP
ftr-415	278	16	which	which	PRON
ftr-415	278	17	a	a	DET
ftr-415	278	18	taxpayer	taxpayer	NOUN
ftr-415	278	19	ships	ship	NOUN
ftr-415	278	20	defective	defective	ADJ
ftr-415	278	21	products	product	NOUN
ftr-415	278	22	to	to	ADP
ftr-415	278	23	a	a	DET
ftr-415	278	24	customer	customer	NOUN
ftr-415	278	25	that	that	PRON
ftr-415	278	26	discovers	discover	VERB
ftr-415	278	27	the	the	DET
ftr-415	278	28	defect	defect	NOUN
ftr-415	278	29	in	in	ADP
ftr-415	278	30	the	the	DET
ftr-415	278	31	next	next	ADJ
ftr-415	278	32	taxable	taxable	ADJ
ftr-415	278	33	year	year	NOUN
ftr-415	278	34	and	and	CCONJ
ftr-415	278	35	disputes	dispute	VERB
ftr-415	278	36	its	its	PRON
ftr-415	278	37	liability	liability	NOUN
ftr-415	278	38	:	:	PUNCT
ftr-415	278	39	(	(	PUNCT
ftr-415	278	40	1	1	X
ftr-415	278	41	)	)	PUNCT
ftr-415	278	42	does	do	AUX
ftr-415	278	43	the	the	DET
ftr-415	278	44	taxpayer	taxpayer	NOUN
ftr-415	278	45	have	have	AUX
ftr-415	278	46	a	a	DET
ftr-415	278	47	fixed	fix	VERB
ftr-415	278	48	right	right	NOUN
ftr-415	278	49	to	to	PART
ftr-415	278	50	income	income	VERB
ftr-415	278	51	under	under	ADP
ftr-415	278	52	§	§	PROPN
ftr-415	278	53	451	451	NUM
ftr-415	278	54	in	in	ADP
ftr-415	278	55	the	the	DET
ftr-415	278	56	taxable	taxable	ADJ
ftr-415	278	57	year	year	NOUN
ftr-415	278	58	of	of	ADP
ftr-415	278	59	sale	sale	NOUN
ftr-415	278	60	?	?	PUNCT
ftr-415	279	1	(	(	PUNCT
ftr-415	279	2	compare	compare	VERB
ftr-415	279	3	hallmark	hallmark	ADJ
ftr-415	279	4	cards	card	NOUN
ftr-415	279	5	,	,	PUNCT
ftr-415	279	6	inc	inc	PROPN
ftr-415	279	7	.	.	PROPN
ftr-415	280	1	v.	v.	PROPN
ftr-415	280	2	commissioner	commissioner	PROPN
ftr-415	280	3	,	,	PUNCT
ftr-415	280	4	90	90	NUM
ftr-415	280	5	t.c	t.c	PROPN
ftr-415	280	6	.	.	PROPN
ftr-415	280	7	26	26	NUM
ftr-415	280	8	(	(	PUNCT
ftr-415	280	9	1988	1988	NUM
ftr-415	280	10	)	)	PUNCT
ftr-415	280	11	,	,	PUNCT
ftr-415	280	12	with	with	ADP
ftr-415	280	13	celluloid	celluloid	PROPN
ftr-415	280	14	co.	co.	PROPN
ftr-415	280	15	v.	v.	ADP
ftr-415	280	16	commissioner	commissioner	PROPN
ftr-415	280	17	,	,	PUNCT
ftr-415	280	18	9	9	NUM
ftr-415	280	19	b.t.a	b.t.a	NOUN
ftr-415	280	20	.	.	PROPN
ftr-415	280	21	989	989	NUM
ftr-415	280	22	(	(	PUNCT
ftr-415	280	23	1927	1927	NUM
ftr-415	280	24	)	)	PUNCT
ftr-415	280	25	,	,	PUNCT
ftr-415	280	26	acq	acq	PROPN
ftr-415	280	27	.	.	PROPN
ftr-415	280	28	,	,	PUNCT
ftr-415	280	29	vii-1	vii-1	PUNCT
ftr-415	280	30	c.b	c.b	PROPN
ftr-415	280	31	.	.	PROPN
ftr-415	280	32	6	6	NUM
ftr-415	280	33	)	)	PUNCT
ftr-415	281	1	;	;	PUNCT
ftr-415	281	2	(	(	PUNCT
ftr-415	281	3	2	2	X
ftr-415	281	4	)	)	PUNCT
ftr-415	281	5	does	do	AUX
ftr-415	281	6	the	the	DET
ftr-415	281	7	taxable	taxable	ADJ
ftr-415	281	8	year	year	NOUN
ftr-415	281	9	concept	concept	NOUN
ftr-415	281	10	require	require	VERB
ftr-415	281	11	the	the	DET
ftr-415	281	12	taxpayer	taxpayer	NOUN
ftr-415	281	13	to	to	PART
ftr-415	281	14	accrue	accrue	VERB
ftr-415	281	15	income	income	NOUN
ftr-415	281	16	in	in	ADP
ftr-415	281	17	the	the	DET
ftr-415	281	18	taxable	taxable	ADJ
ftr-415	281	19	year	year	NOUN
ftr-415	281	20	of	of	ADP
ftr-415	281	21	sale	sale	NOUN
ftr-415	281	22	because	because	SCONJ
ftr-415	281	23	the	the	DET
ftr-415	281	24	dispute	dispute	NOUN
ftr-415	281	25	did	do	AUX
ftr-415	281	26	not	not	PART
ftr-415	281	27	arise	arise	VERB
ftr-415	281	28	until	until	ADP
ftr-415	281	29	the	the	DET
ftr-415	281	30	next	next	ADJ
ftr-415	281	31	taxable	taxable	ADJ
ftr-415	281	32	year	year	NOUN
ftr-415	281	33	?	?	PUNCT
ftr-415	282	1	d.	d.	PROPN
ftr-415	282	2	installment	installment	PROPN
ftr-415	282	3	method	method	PROPN
ftr-415	282	4	1	1	NUM
ftr-415	282	5	.	.	PUNCT
ftr-415	283	1	beware	beware	NOUN
ftr-415	283	2	of	of	ADP
ftr-415	283	3	farmers	farmer	NOUN
ftr-415	283	4	hauling	haul	VERB
ftr-415	283	5	hay	hay	NOUN
ftr-415	283	6	in	in	ADP
ftr-415	283	7	their	their	PRON
ftr-415	283	8	jaguar	jaguar	PROPN
ftr-415	283	9	convertibles	convertible	NOUN
ftr-415	283	10	.	.	PUNCT
ftr-415	284	1	thom	thom	PROPN
ftr-415	284	2	v.	v.	PROPN
ftr-415	284	3	united	united	PROPN
ftr-415	284	4	states	states	PROPN
ftr-415	284	5	,	,	PUNCT
ftr-415	284	6	283	283	NUM
ftr-415	284	7	f.3d	f.3d	NUM
ftr-415	284	8	939	939	NUM
ftr-415	284	9	,	,	PUNCT
ftr-415	284	10	2002	2002	NUM
ftr-415	284	11	-	-	SYM
ftr-415	284	12	1	1	NUM
ftr-415	284	13	u.s.t.c	u.s.t.c	PROPN
ftr-415	284	14	.	.	PROPN
ftr-415	284	15	¶50,293	¶50,293	PROPN
ftr-415	284	16	,	,	PUNCT
ftr-415	284	17	89	89	NUM
ftr-415	284	18	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	284	19	2002	2002	NUM
ftr-415	284	20	-	-	SYM
ftr-415	284	21	1384	1384	NUM
ftr-415	284	22	(	(	PUNCT
ftr-415	284	23	8th	8th	ADJ
ftr-415	284	24	cir	cir	NOUN
ftr-415	284	25	.	.	PUNCT
ftr-415	285	1	3/19/02	3/19/02	NUM
ftr-415	285	2	)	)	PUNCT
ftr-415	285	3	.	.	PUNCT
ftr-415	286	1	the	the	DET
ftr-415	286	2	taxpayer	taxpayer	NOUN
ftr-415	286	3	manufactured	manufacture	VERB
ftr-415	286	4	and	and	CCONJ
ftr-415	286	5	sold	sell	VERB
ftr-415	286	6	farm	farm	NOUN
ftr-415	286	7	equipment	equipment	NOUN
ftr-415	286	8	.	.	PUNCT
ftr-415	287	1	it	it	PRON
ftr-415	287	2	reported	report	VERB
ftr-415	287	3	credit	credit	NOUN
ftr-415	287	4	sales	sale	NOUN
ftr-415	287	5	of	of	ADP
ftr-415	287	6	center	center	ADJ
ftr-415	287	7	pivot	pivot	NOUN
ftr-415	287	8	irrigation	irrigation	NOUN
ftr-415	287	9	systems	system	NOUN
ftr-415	287	10	to	to	ADP
ftr-415	287	11	farmers	farmer	NOUN
ftr-415	287	12	under	under	ADP
ftr-415	287	13	the	the	DET
ftr-415	287	14	installment	installment	NOUN
ftr-415	287	15	method	method	NOUN
ftr-415	287	16	of	of	ADP
ftr-415	287	17	§	§	PROPN
ftr-415	287	18	453	453	NUM
ftr-415	287	19	,	,	PUNCT
ftr-415	287	20	claiming	claim	VERB
ftr-415	287	21	that	that	SCONJ
ftr-415	287	22	the	the	DET
ftr-415	287	23	§	§	PROPN
ftr-415	287	24	453(l)(2)(a	453(l)(2)(a	PROPN
ftr-415	287	25	)	)	PUNCT
ftr-415	287	26	exception	exception	NOUN
ftr-415	287	27	to	to	ADP
ftr-415	287	28	the	the	DET
ftr-415	287	29	general	general	ADJ
ftr-415	287	30	prohibition	prohibition	NOUN
ftr-415	287	31	on	on	ADP
ftr-415	287	32	use	use	NOUN
ftr-415	287	33	of	of	ADP
ftr-415	287	34	the	the	DET
ftr-415	287	35	installment	installment	NOUN
ftr-415	287	36	method	method	NOUN
ftr-415	287	37	by	by	ADP
ftr-415	287	38	dealers	dealer	NOUN
ftr-415	287	39	for	for	ADP
ftr-415	287	40	“	"	PUNCT
ftr-415	287	41	any	any	DET
ftr-415	287	42	property	property	NOUN
ftr-415	287	43	used	use	VERB
ftr-415	287	44	or	or	CCONJ
ftr-415	287	45	produced	produce	VERB
ftr-415	287	46	in	in	ADP
ftr-415	287	47	the	the	DET
ftr-415	287	48	trade	trade	NOUN
ftr-415	287	49	or	or	CCONJ
ftr-415	287	50	business	business	NOUN
ftr-415	287	51	of	of	ADP
ftr-415	287	52	farming	farming	NOUN
ftr-415	287	53	”	"	PUNCT
ftr-415	287	54	applied	apply	VERB
ftr-415	287	55	.	.	PUNCT
ftr-415	288	1	the	the	DET
ftr-415	288	2	court	court	NOUN
ftr-415	288	3	of	of	ADP
ftr-415	288	4	appeals	appeal	NOUN
ftr-415	288	5	(	(	PUNCT
ftr-415	288	6	in	in	ADP
ftr-415	288	7	a	a	DET
ftr-415	288	8	2	2	NUM
ftr-415	288	9	-	-	SYM
ftr-415	288	10	1	1	NUM
ftr-415	288	11	decision	decision	NOUN
ftr-415	288	12	by	by	ADP
ftr-415	288	13	judge	judge	NOUN
ftr-415	288	14	magill	magill	PROPN
ftr-415	288	15	)	)	PUNCT
ftr-415	288	16	held	hold	VERB
ftr-415	288	17	that	that	SCONJ
ftr-415	288	18	§	§	PROPN
ftr-415	288	19	453(l)(2)(a	453(l)(2)(a	PROPN
ftr-415	288	20	)	)	PUNCT
ftr-415	288	21	applies	apply	VERB
ftr-415	288	22	only	only	ADV
ftr-415	288	23	to	to	ADP
ftr-415	288	24	property	property	NOUN
ftr-415	288	25	that	that	PRON
ftr-415	288	26	has	have	AUX
ftr-415	288	27	been	be	AUX
ftr-415	288	28	used	use	VERB
ftr-415	288	29	in	in	ADP
ftr-415	288	30	farming	farming	NOUN
ftr-415	288	31	by	by	ADP
ftr-415	288	32	the	the	DET
ftr-415	288	33	seller	seller	NOUN
ftr-415	288	34	;	;	PUNCT
ftr-415	288	35	it	it	PRON
ftr-415	288	36	does	do	AUX
ftr-415	288	37	not	not	PART
ftr-415	288	38	apply	apply	VERB
ftr-415	288	39	to	to	ADP
ftr-415	288	40	sales	sale	NOUN
ftr-415	288	41	of	of	ADP
ftr-415	288	42	farm	farm	NOUN
ftr-415	288	43	equipment	equipment	NOUN
ftr-415	288	44	by	by	ADP
ftr-415	288	45	a	a	DET
ftr-415	288	46	non	non	ADJ
ftr-415	288	47	-	-	ADJ
ftr-415	288	48	farmer	farmer	ADJ
ftr-415	288	49	equipment	equipment	NOUN
ftr-415	288	50	dealer	dealer	NOUN
ftr-415	288	51	to	to	ADP
ftr-415	288	52	a	a	DET
ftr-415	288	53	farmer	farmer	NOUN
ftr-415	288	54	that	that	PRON
ftr-415	288	55	is	be	AUX
ftr-415	288	56	“	"	PUNCT
ftr-415	288	57	to	to	PART
ftr-415	288	58	be	be	AUX
ftr-415	288	59	used	use	VERB
ftr-415	288	60	”	"	PUNCT
ftr-415	288	61	by	by	ADP
ftr-415	288	62	the	the	DET
ftr-415	288	63	farmer	farmer	NOUN
ftr-415	288	64	.	.	PUNCT
ftr-415	289	1	there	there	PRON
ftr-415	289	2	is	be	VERB
ftr-415	289	3	no	no	DET
ftr-415	289	4	special	special	ADJ
ftr-415	289	5	exception	exception	NOUN
ftr-415	289	6	for	for	ADP
ftr-415	289	7	single	single	ADJ
ftr-415	289	8	purpose	purpose	NOUN
ftr-415	289	9	equipment	equipment	NOUN
ftr-415	289	10	,	,	PUNCT
ftr-415	289	11	like	like	ADP
ftr-415	289	12	center	center	NOUN
ftr-415	289	13	pivot	pivot	NOUN
ftr-415	289	14	irrigation	irrigation	NOUN
ftr-415	289	15	systems	system	NOUN
ftr-415	289	16	,	,	PUNCT
ftr-415	289	17	that	that	PRON
ftr-415	289	18	are	be	AUX
ftr-415	289	19	used	use	VERB
ftr-415	289	20	only	only	ADV
ftr-415	289	21	in	in	ADP
ftr-415	289	22	farming	farming	NOUN
ftr-415	289	23	.	.	PUNCT
ftr-415	290	1	the	the	DET
ftr-415	290	2	dissent	dissent	NOUN
ftr-415	290	3	,	,	PUNCT
ftr-415	290	4	rather	rather	ADV
ftr-415	290	5	than	than	ADP
ftr-415	290	6	focusing	focus	VERB
ftr-415	290	7	on	on	ADP
ftr-415	290	8	congressional	congressional	ADJ
ftr-415	290	9	intent	intent	NOUN
ftr-415	290	10	and	and	CCONJ
ftr-415	290	11	the	the	DET
ftr-415	290	12	parallelism	parallelism	NOUN
ftr-415	290	13	between	between	ADP
ftr-415	290	14	“	"	PUNCT
ftr-415	290	15	produced	produce	VERB
ftr-415	290	16	”	"	PUNCT
ftr-415	290	17	and	and	CCONJ
ftr-415	290	18	“	"	PUNCT
ftr-415	290	19	used	use	VERB
ftr-415	290	20	,	,	PUNCT
ftr-415	290	21	”	"	PUNCT
ftr-415	290	22	discusses	discuss	VERB
ftr-415	290	23	concepts	concept	NOUN
ftr-415	290	24	such	such	ADJ
ftr-415	290	25	as	as	ADP
ftr-415	290	26	“	"	PUNCT
ftr-415	290	27	past	past	ADJ
ftr-415	290	28	participles	participle	NOUN
ftr-415	290	29	,	,	PUNCT
ftr-415	290	30	”	"	PUNCT
ftr-415	290	31	“	"	PUNCT
ftr-415	290	32	subordinate	subordinate	ADJ
ftr-415	290	33	clauses	clause	NOUN
ftr-415	290	34	,	,	PUNCT
ftr-415	290	35	”	"	PUNCT
ftr-415	290	36	and	and	CCONJ
ftr-415	290	37	missing	miss	VERB
ftr-415	290	38	“	"	PUNCT
ftr-415	290	39	relative	relative	ADJ
ftr-415	290	40	pronouns	pronoun	NOUN
ftr-415	290	41	”	"	PUNCT
ftr-415	290	42	and	and	CCONJ
ftr-415	290	43	verbs	verb	NOUN
ftr-415	290	44	,	,	PUNCT
ftr-415	290	45	which	which	PRON
ftr-415	290	46	it	it	PRON
ftr-415	290	47	inserted	insert	VERB
ftr-415	290	48	,	,	PUNCT
ftr-415	290	49	and	and	CCONJ
ftr-415	290	50	raised	raise	VERB
ftr-415	290	51	the	the	DET
ftr-415	290	52	specter	specter	NOUN
ftr-415	290	53	of	of	ADP
ftr-415	290	54	a	a	DET
ftr-415	290	55	farmer	farmer	NOUN
ftr-415	290	56	selling	sell	VERB
ftr-415	290	57	his	his	PRON
ftr-415	290	58	jaguar	jaguar	PROPN
ftr-415	290	59	convertible	convertible	ADJ
ftr-415	290	60	on	on	ADP
ftr-415	290	61	the	the	DET
ftr-415	290	62	installment	installment	NOUN
ftr-415	290	63	method	method	NOUN
ftr-415	290	64	after	after	ADP
ftr-415	290	65	using	use	VERB
ftr-415	290	66	it	it	PRON
ftr-415	290	67	once	once	ADV
ftr-415	290	68	to	to	PART
ftr-415	290	69	haul	haul	VERB
ftr-415	290	70	hay	hay	PROPN
ftr-415	290	71	.	.	PUNCT
ftr-415	291	1	[	[	X
ftr-415	291	2	we	we	PRON
ftr-415	291	3	wonder	wonder	VERB
ftr-415	291	4	whether	whether	SCONJ
ftr-415	291	5	the	the	DET
ftr-415	291	6	dissenting	dissent	VERB
ftr-415	291	7	judge	judge	NOUN
ftr-415	291	8	ever	ever	ADV
ftr-415	291	9	sold	sell	VERB
ftr-415	291	10	one	one	NUM
ftr-415	291	11	of	of	ADP
ftr-415	291	12	his	his	PRON
ftr-415	291	13	cars	car	NOUN
ftr-415	291	14	on	on	ADP
ftr-415	291	15	the	the	DET
ftr-415	291	16	used	use	VERB
ftr-415	291	17	car	car	NOUN
ftr-415	291	18	market	market	NOUN
ftr-415	291	19	.	.	PUNCT
ftr-415	292	1	we	we	PRON
ftr-415	292	2	also	also	ADV
ftr-415	292	3	wonder	wonder	VERB
ftr-415	292	4	how	how	SCONJ
ftr-415	292	5	many	many	ADJ
ftr-415	292	6	farmers	farmer	NOUN
ftr-415	292	7	own	own	VERB
ftr-415	292	8	jaguars	jaguar	NOUN
ftr-415	292	9	,	,	PUNCT
ftr-415	292	10	let	let	VERB
ftr-415	292	11	alone	alone	ADV
ftr-415	292	12	use	use	VERB
ftr-415	292	13	them	they	PRON
ftr-415	292	14	to	to	PART
ftr-415	292	15	haul	haul	VERB
ftr-415	292	16	hay	hay	PROPN
ftr-415	292	17	!	!	PUNCT
ftr-415	292	18	]	]	PUNCT
ftr-415	293	1	ii	ii	X
ftr-415	293	2	.	.	PUNCT
ftr-415	293	3	business	business	NOUN
ftr-415	293	4	income	income	NOUN
ftr-415	293	5	and	and	CCONJ
ftr-415	293	6	deductions	deduction	NOUN
ftr-415	293	7	a.	a.	NOUN
ftr-415	293	8	income	income	NOUN
ftr-415	293	9	there	there	PRON
ftr-415	293	10	were	be	VERB
ftr-415	293	11	no	no	DET
ftr-415	293	12	significant	significant	ADJ
ftr-415	293	13	developments	development	NOUN
ftr-415	293	14	in	in	ADP
ftr-415	293	15	this	this	DET
ftr-415	293	16	topic	topic	NOUN
ftr-415	293	17	in	in	ADP
ftr-415	293	18	2002	2002	NUM
ftr-415	293	19	.	.	PUNCT
ftr-415	294	1	2003	2003	NUM
ftr-415	294	2	]	]	PUNCT
ftr-415	294	3	recent	recent	ADJ
ftr-415	294	4	developments	development	NOUN
ftr-415	294	5	in	in	ADP
ftr-415	294	6	federal	federal	ADJ
ftr-415	294	7	income	income	NOUN
ftr-415	294	8	taxation	taxation	NOUN
ftr-415	294	9	91	91	NUM
ftr-415	294	10	4	4	NUM
ftr-415	294	11	.	.	PUNCT
ftr-415	294	12	indo	indo	NOUN
ftr-415	294	13	pco	pco	PROPN
ftr-415	294	14	v.	v.	PROPN
ftr-415	294	15	commissioner	commissioner	PROPN
ftr-415	294	16	,	,	PUNCT
ftr-415	294	17	503	503	NUM
ftr-415	294	18	u.s	u.s	PROPN
ftr-415	294	19	.	.	PROPN
ftr-415	294	20	79	79	NUM
ftr-415	294	21	(	(	PUNCT
ftr-415	294	22	1992	1992	NUM
ftr-415	294	23	)	)	PUNCT
ftr-415	294	24	.	.	PUNCT
ftr-415	295	1	b.	b.	PROPN
ftr-415	295	2	deductible	deductible	ADJ
ftr-415	295	3	expenses	expense	NOUN
ftr-415	295	4	versus	versus	ADP
ftr-415	295	5	capitalization	capitalization	NOUN
ftr-415	295	6	indopco4	indopco4	PRON
ftr-415	295	7	aftermath	aftermath	NOUN
ftr-415	295	8	:	:	PUNCT
ftr-415	295	9	“	"	PUNCT
ftr-415	295	10	deductions	deduction	NOUN
ftr-415	295	11	are	be	AUX
ftr-415	295	12	exceptions	exception	NOUN
ftr-415	295	13	to	to	ADP
ftr-415	295	14	the	the	DET
ftr-415	295	15	norm	norm	NOUN
ftr-415	295	16	of	of	ADP
ftr-415	295	17	capitalization	capitalization	NOUN
ftr-415	295	18	.	.	PUNCT
ftr-415	295	19	”	"	PUNCT
ftr-415	296	1	(	(	PUNCT
ftr-415	296	2	blackmun	blackmun	VERB
ftr-415	296	3	,	,	PUNCT
ftr-415	296	4	j.	j.	PROPN
ftr-415	296	5	)	)	PUNCT
ftr-415	296	6	1	1	NUM
ftr-415	296	7	.	.	PUNCT
ftr-415	297	1	kudos	kudo	NOUN
ftr-415	297	2	from	from	ADP
ftr-415	297	3	taxpayers	taxpayer	NOUN
ftr-415	297	4	;	;	PUNCT
ftr-415	297	5	pans	pan	NOUN
ftr-415	297	6	from	from	ADP
ftr-415	297	7	professors	professor	NOUN
ftr-415	297	8	.	.	PUNCT
ftr-415	298	1	advanced	advanced	ADJ
ftr-415	298	2	notice	notice	NOUN
ftr-415	298	3	of	of	ADP
ftr-415	298	4	proposed	propose	VERB
ftr-415	298	5	rulemaking	rulemaking	NOUN
ftr-415	298	6	(	(	PUNCT
ftr-415	298	7	“	"	PUNCT
ftr-415	298	8	anprm	anprm	NOUN
ftr-415	298	9	”	"	PUNCT
ftr-415	298	10	)	)	PUNCT
ftr-415	298	11	,	,	PUNCT
ftr-415	298	12	reg-125638	reg-125638	NOUN
ftr-415	298	13	-	-	PUNCT
ftr-415	298	14	01	01	NUM
ftr-415	298	15	,	,	PUNCT
ftr-415	298	16	guidance	guidance	NOUN
ftr-415	298	17	regarding	regard	VERB
ftr-415	298	18	deduction	deduction	NOUN
ftr-415	298	19	and	and	CCONJ
ftr-415	298	20	capitalization	capitalization	NOUN
ftr-415	298	21	of	of	ADP
ftr-415	298	22	expenditures	expenditure	NOUN
ftr-415	298	23	,	,	PUNCT
ftr-415	298	24	67	67	NUM
ftr-415	298	25	f.r	f.r	NOUN
ftr-415	298	26	.	.	NOUN
ftr-415	298	27	3461	3461	NUM
ftr-415	298	28	(	(	PUNCT
ftr-415	298	29	1/24/02	1/24/02	NUM
ftr-415	298	30	)	)	PUNCT
ftr-415	298	31	.	.	PUNCT
ftr-415	299	1	this	this	DET
ftr-415	299	2	anprm	anprm	NOUN
ftr-415	299	3	describes	describe	VERB
ftr-415	299	4	rules	rule	NOUN
ftr-415	299	5	and	and	CCONJ
ftr-415	299	6	standards	standard	NOUN
ftr-415	299	7	the	the	DET
ftr-415	299	8	treasury	treasury	PROPN
ftr-415	299	9	department	department	PROPN
ftr-415	299	10	and	and	CCONJ
ftr-415	299	11	the	the	DET
ftr-415	299	12	irs	irs	PROPN
ftr-415	299	13	plan	plan	NOUN
ftr-415	299	14	to	to	PART
ftr-415	299	15	propose	propose	VERB
ftr-415	299	16	under	under	ADP
ftr-415	299	17	§	§	PROPN
ftr-415	299	18	263(a	263(a	NUM
ftr-415	299	19	)	)	PUNCT
ftr-415	300	1	[	[	X
ftr-415	300	2	and	and	CCONJ
ftr-415	300	3	not	not	PART
ftr-415	300	4	under	under	ADP
ftr-415	300	5	§	§	PROPN
ftr-415	300	6	§	§	PROPN
ftr-415	300	7	195	195	NUM
ftr-415	300	8	,	,	PUNCT
ftr-415	300	9	263(g	263(g	PROPN
ftr-415	300	10	)	)	PUNCT
ftr-415	300	11	,	,	PUNCT
ftr-415	300	12	263(h	263(h	NOUN
ftr-415	300	13	)	)	PUNCT
ftr-415	300	14	,	,	PUNCT
ftr-415	300	15	or	or	CCONJ
ftr-415	300	16	263a	263a	NOUN
ftr-415	300	17	]	]	PUNCT
ftr-415	300	18	to	to	PART
ftr-415	300	19	provide	provide	VERB
ftr-415	300	20	a	a	DET
ftr-415	300	21	framework	framework	NOUN
ftr-415	300	22	for	for	ADP
ftr-415	300	23	addressing	address	VERB
ftr-415	300	24	capitalization	capitalization	NOUN
ftr-415	300	25	issues	issue	NOUN
ftr-415	300	26	with	with	ADP
ftr-415	300	27	respect	respect	NOUN
ftr-415	300	28	to	to	ADP
ftr-415	300	29	expenditures	expenditure	NOUN
ftr-415	300	30	incurred	incur	VERB
ftr-415	300	31	in	in	ADP
ftr-415	300	32	acquiring	acquire	VERB
ftr-415	300	33	,	,	PUNCT
ftr-415	300	34	creating	create	VERB
ftr-415	300	35	,	,	PUNCT
ftr-415	300	36	or	or	CCONJ
ftr-415	300	37	enhancing	enhance	VERB
ftr-415	300	38	intangible	intangible	ADJ
ftr-415	300	39	assets	asset	NOUN
ftr-415	300	40	.	.	PUNCT
ftr-415	301	1	safe	safe	ADJ
ftr-415	301	2	harbors	harbor	NOUN
ftr-415	301	3	and	and	CCONJ
ftr-415	301	4	simplifying	simplify	VERB
ftr-415	301	5	assumptions	assumption	NOUN
ftr-415	301	6	are	be	AUX
ftr-415	301	7	proposed	propose	VERB
ftr-415	301	8	,	,	PUNCT
ftr-415	301	9	including	include	VERB
ftr-415	301	10	a	a	DET
ftr-415	301	11	“	"	PUNCT
ftr-415	301	12	one	one	NUM
ftr-415	301	13	-	-	PUNCT
ftr-415	301	14	year	year	NOUN
ftr-415	301	15	rule	rule	NOUN
ftr-415	301	16	”	"	PUNCT
ftr-415	301	17	under	under	ADP
ftr-415	301	18	which	which	PRON
ftr-415	301	19	expenditures	expenditure	NOUN
ftr-415	301	20	relating	relate	VERB
ftr-415	301	21	to	to	ADP
ftr-415	301	22	short	short	ADJ
ftr-415	301	23	lived	lived	ADJ
ftr-415	301	24	intangibles	intangible	NOUN
ftr-415	301	25	need	need	AUX
ftr-415	301	26	not	not	PART
ftr-415	301	27	be	be	AUX
ftr-415	301	28	capitalized	capitalize	VERB
ftr-415	301	29	and	and	CCONJ
ftr-415	301	30	“	"	PUNCT
ftr-415	301	31	de	de	X
ftr-415	301	32	minimis	minimis	NOUN
ftr-415	301	33	rules	rule	NOUN
ftr-415	301	34	”	"	PUNCT
ftr-415	301	35	under	under	ADP
ftr-415	301	36	which	which	PRON
ftr-415	301	37	certain	certain	ADJ
ftr-415	301	38	types	type	NOUN
ftr-415	301	39	of	of	ADP
ftr-415	301	40	expenditures	expenditure	NOUN
ftr-415	301	41	under	under	ADP
ftr-415	301	42	a	a	DET
ftr-415	301	43	specified	specify	VERB
ftr-415	301	44	dollar	dollar	NOUN
ftr-415	301	45	amount	amount	NOUN
ftr-415	301	46	are	be	AUX
ftr-415	301	47	not	not	PART
ftr-415	301	48	required	require	VERB
ftr-415	301	49	to	to	PART
ftr-415	301	50	be	be	AUX
ftr-415	301	51	capitalized	capitalize	VERB
ftr-415	301	52	.	.	PUNCT
ftr-415	301	53	!	!	PUNCT
ftr-415	302	1	specifically	specifically	ADV
ftr-415	302	2	,	,	PUNCT
ftr-415	302	3	(	(	PUNCT
ftr-415	302	4	1	1	X
ftr-415	302	5	)	)	PUNCT
ftr-415	302	6	loan	loan	NOUN
ftr-415	302	7	portfolios	portfolio	NOUN
ftr-415	302	8	would	would	AUX
ftr-415	302	9	have	have	VERB
ftr-415	302	10	to	to	PART
ftr-415	302	11	be	be	AUX
ftr-415	302	12	capitalized	capitalize	VERB
ftr-415	302	13	;	;	PUNCT
ftr-415	302	14	(	(	PUNCT
ftr-415	302	15	2	2	X
ftr-415	302	16	)	)	PUNCT
ftr-415	302	17	amounts	amount	NOUN
ftr-415	302	18	paid	pay	VERB
ftr-415	302	19	for	for	ADP
ftr-415	302	20	§	§	PROPN
ftr-415	302	21	197	197	NUM
ftr-415	302	22	intangibles	intangible	NOUN
ftr-415	302	23	would	would	AUX
ftr-415	302	24	have	have	VERB
ftr-415	302	25	to	to	PART
ftr-415	302	26	be	be	AUX
ftr-415	302	27	capitalized	capitalize	VERB
ftr-415	302	28	;	;	PUNCT
ftr-415	302	29	(	(	PUNCT
ftr-415	302	30	3	3	X
ftr-415	302	31	)	)	PUNCT
ftr-415	302	32	no	no	DET
ftr-415	302	33	capitalization	capitalization	NOUN
ftr-415	302	34	required	require	VERB
ftr-415	302	35	under	under	ADP
ftr-415	302	36	the	the	DET
ftr-415	302	37	12	12	NUM
ftr-415	302	38	-	-	PUNCT
ftr-415	302	39	month	month	NOUN
ftr-415	302	40	rule	rule	NOUN
ftr-415	302	41	;	;	PUNCT
ftr-415	302	42	(	(	PUNCT
ftr-415	302	43	4	4	X
ftr-415	302	44	)	)	PUNCT
ftr-415	302	45	prepaid	prepay	VERB
ftr-415	302	46	items	item	NOUN
ftr-415	302	47	beyond	beyond	ADP
ftr-415	302	48	12	12	NUM
ftr-415	302	49	months	month	NOUN
ftr-415	302	50	would	would	AUX
ftr-415	302	51	have	have	VERB
ftr-415	302	52	to	to	PART
ftr-415	302	53	be	be	AUX
ftr-415	302	54	capitalized	capitalize	VERB
ftr-415	302	55	;	;	PUNCT
ftr-415	302	56	(	(	PUNCT
ftr-415	302	57	5	5	X
ftr-415	302	58	)	)	PUNCT
ftr-415	302	59	market	market	NOUN
ftr-415	302	60	entry	entry	NOUN
ftr-415	302	61	payments	payment	NOUN
ftr-415	302	62	would	would	AUX
ftr-415	302	63	have	have	VERB
ftr-415	302	64	to	to	PART
ftr-415	302	65	be	be	AUX
ftr-415	302	66	capitalized	capitalize	VERB
ftr-415	302	67	but	but	CCONJ
ftr-415	302	68	not	not	PART
ftr-415	302	69	costs	cost	VERB
ftr-415	302	70	to	to	PART
ftr-415	302	71	obtain	obtain	VERB
ftr-415	302	72	iso	iso	NOUN
ftr-415	302	73	9000	9000	NUM
ftr-415	302	74	certification	certification	NOUN
ftr-415	302	75	;	;	PUNCT
ftr-415	302	76	(	(	PUNCT
ftr-415	302	77	6	6	X
ftr-415	302	78	)	)	PUNCT
ftr-415	302	79	amounts	amount	NOUN
ftr-415	302	80	paid	pay	VERB
ftr-415	302	81	for	for	ADP
ftr-415	302	82	government	government	NOUN
ftr-415	302	83	licenses	license	NOUN
ftr-415	302	84	that	that	PRON
ftr-415	302	85	are	be	AUX
ftr-415	302	86	valid	valid	ADJ
ftr-415	302	87	indefinitely	indefinitely	ADV
ftr-415	302	88	would	would	AUX
ftr-415	302	89	have	have	VERB
ftr-415	302	90	to	to	PART
ftr-415	302	91	be	be	AUX
ftr-415	302	92	capitalized	capitalize	VERB
ftr-415	302	93	;	;	PUNCT
ftr-415	302	94	(	(	PUNCT
ftr-415	302	95	7	7	X
ftr-415	302	96	)	)	PUNCT
ftr-415	302	97	amounts	amount	NOUN
ftr-415	302	98	paid	pay	VERB
ftr-415	302	99	to	to	PART
ftr-415	302	100	modify	modify	VERB
ftr-415	302	101	contractual	contractual	ADJ
ftr-415	302	102	rights	right	NOUN
ftr-415	302	103	would	would	AUX
ftr-415	302	104	have	have	VERB
ftr-415	302	105	to	to	PART
ftr-415	302	106	be	be	AUX
ftr-415	302	107	capitalized	capitalize	VERB
ftr-415	302	108	,	,	PUNCT
ftr-415	302	109	but	but	CCONJ
ftr-415	302	110	not	not	PART
ftr-415	302	111	those	those	PRON
ftr-415	302	112	paid	pay	VERB
ftr-415	302	113	where	where	SCONJ
ftr-415	302	114	the	the	DET
ftr-415	302	115	parties	party	NOUN
ftr-415	302	116	do	do	AUX
ftr-415	302	117	not	not	PART
ftr-415	302	118	enter	enter	VERB
ftr-415	302	119	into	into	ADP
ftr-415	302	120	a	a	DET
ftr-415	302	121	new	new	ADJ
ftr-415	302	122	or	or	CCONJ
ftr-415	302	123	renegotiated	renegotiate	VERB
ftr-415	302	124	agreement	agreement	NOUN
ftr-415	302	125	;	;	PUNCT
ftr-415	302	126	(	(	PUNCT
ftr-415	302	127	8)	8)	NUM
ftr-415	302	128	amounts	amount	NOUN
ftr-415	302	129	paid	pay	VERB
ftr-415	302	130	by	by	ADP
ftr-415	302	131	a	a	DET
ftr-415	302	132	lessor	lessor	NOUN
ftr-415	302	133	to	to	PART
ftr-415	302	134	terminate	terminate	VERB
ftr-415	302	135	a	a	DET
ftr-415	302	136	lease	lease	NOUN
ftr-415	302	137	would	would	AUX
ftr-415	302	138	have	have	VERB
ftr-415	302	139	to	to	PART
ftr-415	302	140	be	be	AUX
ftr-415	302	141	capitalized	capitalize	VERB
ftr-415	302	142	over	over	ADP
ftr-415	302	143	the	the	DET
ftr-415	302	144	remaining	remain	VERB
ftr-415	302	145	period	period	NOUN
ftr-415	302	146	of	of	ADP
ftr-415	302	147	the	the	DET
ftr-415	302	148	lease	lease	NOUN
ftr-415	302	149	;	;	PUNCT
ftr-415	302	150	(	(	PUNCT
ftr-415	302	151	9	9	X
ftr-415	302	152	)	)	PUNCT
ftr-415	302	153	transaction	transaction	NOUN
ftr-415	302	154	costs	cost	NOUN
ftr-415	302	155	would	would	AUX
ftr-415	302	156	have	have	VERB
ftr-415	302	157	to	to	PART
ftr-415	302	158	be	be	AUX
ftr-415	302	159	capitalized	capitalize	VERB
ftr-415	302	160	,	,	PUNCT
ftr-415	302	161	but	but	CCONJ
ftr-415	302	162	this	this	DET
ftr-415	302	163	rule	rule	NOUN
ftr-415	302	164	would	would	AUX
ftr-415	302	165	not	not	PART
ftr-415	302	166	require	require	VERB
ftr-415	302	167	capitalization	capitalization	NOUN
ftr-415	302	168	of	of	ADP
ftr-415	302	169	employee	employee	NOUN
ftr-415	302	170	compensation	compensation	NOUN
ftr-415	302	171	,	,	PUNCT
ftr-415	302	172	fixed	fix	VERB
ftr-415	302	173	overhead	overhead	ADJ
ftr-415	302	174	costs	cost	NOUN
ftr-415	302	175	,	,	PUNCT
ftr-415	302	176	or	or	CCONJ
ftr-415	302	177	costs	cost	NOUN
ftr-415	302	178	that	that	PRON
ftr-415	302	179	do	do	AUX
ftr-415	302	180	not	not	PART
ftr-415	302	181	exceed	exceed	VERB
ftr-415	302	182	a	a	DET
ftr-415	302	183	specified	specify	VERB
ftr-415	302	184	dollar	dollar	NOUN
ftr-415	302	185	amount	amount	NOUN
ftr-415	302	186	such	such	ADJ
ftr-415	302	187	as	as	ADP
ftr-415	302	188	$	$	SYM
ftr-415	302	189	5,000	5,000	NUM
ftr-415	302	190	.	.	PUNCT
ftr-415	302	191	!	!	PUNCT
ftr-415	303	1	note	note	VERB
ftr-415	303	2	that	that	SCONJ
ftr-415	303	3	these	these	DET
ftr-415	303	4	proposed	propose	VERB
ftr-415	303	5	rules	rule	NOUN
ftr-415	303	6	accept	accept	VERB
ftr-415	303	7	the	the	DET
ftr-415	303	8	courts	court	NOUN
ftr-415	303	9	of	of	ADP
ftr-415	303	10	appeals	appeal	NOUN
ftr-415	303	11	decisions	decision	NOUN
ftr-415	303	12	in	in	ADP
ftr-415	303	13	wells	wells	PROPN
ftr-415	303	14	fargo	fargo	PROPN
ftr-415	303	15	&	&	CCONJ
ftr-415	303	16	co.	co.	PROPN
ftr-415	303	17	v.	v.	PROPN
ftr-415	303	18	commissioner	commissioner	PROPN
ftr-415	303	19	,	,	PUNCT
ftr-415	303	20	224	224	NUM
ftr-415	303	21	f.3d	f.3d	NUM
ftr-415	303	22	874	874	NUM
ftr-415	303	23	(	(	PUNCT
ftr-415	303	24	8th	8th	ADJ
ftr-415	303	25	cir	cir	NOUN
ftr-415	303	26	.	.	PROPN
ftr-415	303	27	2000	2000	NUM
ftr-415	303	28	)	)	PUNCT
ftr-415	303	29	,	,	PUNCT
ftr-415	303	30	and	and	CCONJ
ftr-415	303	31	pnc	pnc	PROPN
ftr-415	303	32	bancorp	bancorp	PROPN
ftr-415	303	33	v.	v.	PROPN
ftr-415	303	34	commissioner	commissioner	PROPN
ftr-415	303	35	,	,	PUNCT
ftr-415	303	36	212	212	NUM
ftr-415	303	37	f.3d	f.3d	NUM
ftr-415	303	38	822	822	NUM
ftr-415	303	39	(	(	PUNCT
ftr-415	303	40	3d	3d	PROPN
ftr-415	303	41	cir	cir	NOUN
ftr-415	303	42	.	.	PROPN
ftr-415	303	43	2000	2000	NUM
ftr-415	303	44	)	)	PUNCT
ftr-415	303	45	,	,	PUNCT
ftr-415	303	46	and	and	CCONJ
ftr-415	303	47	turn	turn	VERB
ftr-415	303	48	a	a	DET
ftr-415	303	49	cold	cold	ADJ
ftr-415	303	50	shoulder	shoulder	NOUN
ftr-415	303	51	on	on	ADP
ftr-415	303	52	the	the	DET
ftr-415	303	53	commissioner	commissioner	NOUN
ftr-415	303	54	’s	’s	PART
ftr-415	303	55	victory	victory	NOUN
ftr-415	303	56	in	in	ADP
ftr-415	303	57	lychuk	lychuk	PROPN
ftr-415	303	58	v.	v.	PROPN
ftr-415	303	59	commissioner	commissioner	PROPN
ftr-415	303	60	,	,	PUNCT
ftr-415	303	61	116	116	NUM
ftr-415	303	62	t.c	t.c	PROPN
ftr-415	303	63	.	.	PROPN
ftr-415	303	64	374	374	NUM
ftr-415	303	65	(	(	PUNCT
ftr-415	303	66	2001	2001	NUM
ftr-415	303	67	)	)	PUNCT
ftr-415	303	68	.	.	PUNCT
ftr-415	304	1	these	these	DET
ftr-415	304	2	proposed	propose	VERB
ftr-415	304	3	regulations	regulation	NOUN
ftr-415	304	4	also	also	ADV
ftr-415	304	5	reject	reject	VERB
ftr-415	304	6	the	the	DET
ftr-415	304	7	tax	tax	NOUN
ftr-415	304	8	court	court	NOUN
ftr-415	304	9	’s	’s	PART
ftr-415	304	10	decision	decision	NOUN
ftr-415	304	11	in	in	ADP
ftr-415	304	12	favor	favor	NOUN
ftr-415	304	13	of	of	ADP
ftr-415	304	14	the	the	DET
ftr-415	304	15	irs	irs	PROPN
ftr-415	304	16	in	in	ADP
ftr-415	304	17	u.s	u.s	PROPN
ftr-415	304	18	.	.	PROPN
ftr-415	304	19	freightways	freightways	PROPN
ftr-415	304	20	corp	corp	PROPN
ftr-415	304	21	.	.	PROPN
ftr-415	305	1	v.	v.	PROPN
ftr-415	305	2	commissioner	commissioner	PROPN
ftr-415	305	3	,	,	PUNCT
ftr-415	305	4	113	113	NUM
ftr-415	305	5	t.c	t.c	PROPN
ftr-415	305	6	.	.	PROPN
ftr-415	305	7	329	329	NUM
ftr-415	305	8	(	(	PUNCT
ftr-415	305	9	1999	1999	NUM
ftr-415	305	10	)	)	PUNCT
ftr-415	305	11	,	,	PUNCT
ftr-415	305	12	vacated	vacate	VERB
ftr-415	305	13	and	and	CCONJ
ftr-415	305	14	remanded	remand	VERB
ftr-415	305	15	,	,	PUNCT
ftr-415	305	16	270	270	NUM
ftr-415	305	17	f.3d	f.3d	NUM
ftr-415	305	18	1137	1137	NUM
ftr-415	305	19	(	(	PUNCT
ftr-415	305	20	7th	7th	ADJ
ftr-415	305	21	cir	cir	NOUN
ftr-415	305	22	.	.	PUNCT
ftr-415	305	23	2001	2001	NUM
ftr-415	305	24	)	)	PUNCT
ftr-415	305	25	.	.	PUNCT
ftr-415	306	1	a.	a.	PROPN
ftr-415	306	2	meanwhile	meanwhile	ADV
ftr-415	306	3	,	,	PUNCT
ftr-415	306	4	nothing	nothing	PRON
ftr-415	306	5	–	–	PUNCT
ftr-415	306	6	except	except	SCONJ
ftr-415	306	7	for	for	ADP
ftr-415	306	8	the	the	DET
ftr-415	306	9	12	12	NUM
ftr-415	306	10	-	-	PUNCT
ftr-415	306	11	month	month	NOUN
ftr-415	306	12	rule	rule	NOUN
ftr-415	306	13	.	.	PUNCT
ftr-415	307	1	a	a	DET
ftr-415	307	2	memo	memo	NOUN
ftr-415	307	3	from	from	ADP
ftr-415	307	4	larry	larry	PROPN
ftr-415	307	5	r.	r.	PROPN
ftr-415	307	6	langdon	langdon	PROPN
ftr-415	307	7	and	and	CCONJ
ftr-415	307	8	joseph	joseph	PROPN
ftr-415	307	9	g.	g.	PROPN
ftr-415	307	10	kehoe	kehoe	PROPN
ftr-415	307	11	,	,	PUNCT
ftr-415	307	12	irs	irs	PROPN
ftr-415	307	13	division	division	NOUN
ftr-415	307	14	commissioners	commissioner	NOUN
ftr-415	307	15	,	,	PUNCT
ftr-415	307	16	to	to	ADP
ftr-415	307	17	the	the	DET
ftr-415	307	18	lmsb	lmsb	PROPN
ftr-415	307	19	and	and	CCONJ
ftr-415	307	20	sb	sb	PROPN
ftr-415	307	21	/	/	SYM
ftr-415	307	22	se	se	PROPN
ftr-415	307	23	employees	employee	NOUN
ftr-415	307	24	,	,	PUNCT
ftr-415	307	25	dated	date	VERB
ftr-415	307	26	2/26/02	2/26/02	NUM
ftr-415	307	27	,	,	PUNCT
ftr-415	307	28	contains	contain	VERB
ftr-415	307	29	“	"	PUNCT
ftr-415	307	30	meanwhile	meanwhile	ADV
ftr-415	307	31	”	"	PUNCT
ftr-415	307	32	instructions	instruction	NOUN
ftr-415	307	33	pending	pende	VERB
ftr-415	307	34	adoption	adoption	NOUN
ftr-415	307	35	of	of	ADP
ftr-415	307	36	the	the	DET
ftr-415	307	37	above	above	ADJ
ftr-415	307	38	anprm	anprm	NOUN
ftr-415	307	39	noting	note	VERB
ftr-415	307	40	that	that	SCONJ
ftr-415	307	41	the	the	DET
ftr-415	307	42	positions	position	NOUN
ftr-415	307	43	therein	therein	ADV
ftr-415	307	44	are	be	AUX
ftr-415	307	45	“	"	PUNCT
ftr-415	307	46	not	not	PART
ftr-415	307	47	service	service	NOUN
ftr-415	307	48	position	position	NOUN
ftr-415	307	49	,	,	PUNCT
ftr-415	307	50	”	"	PUNCT
ftr-415	307	51	but	but	CCONJ
ftr-415	307	52	does	do	AUX
ftr-415	307	53	note	note	VERB
ftr-415	307	54	that	that	SCONJ
ftr-415	307	55	“	"	PUNCT
ftr-415	307	56	it	it	PRON
ftr-415	307	57	is	be	AUX
ftr-415	307	58	likely	likely	ADJ
ftr-415	307	59	that	that	SCONJ
ftr-415	307	60	treasury	treasury	PROPN
ftr-415	307	61	and	and	CCONJ
ftr-415	307	62	this	this	DET
ftr-415	307	63	service	service	NOUN
ftr-415	307	64	will	will	AUX
ftr-415	307	65	ultimately	ultimately	ADV
ftr-415	307	66	adopt	adopt	VERB
ftr-415	307	67	[	[	PUNCT
ftr-415	307	68	a	a	DET
ftr-415	307	69	12	12	NUM
ftr-415	307	70	-	-	PUNCT
ftr-415	307	71	month	month	NOUN
ftr-415	307	72	]	]	PUNCT
ftr-415	307	73	rule	rule	NOUN
ftr-415	307	74	in	in	ADP
ftr-415	307	75	regulations	regulation	NOUN
ftr-415	307	76	.	.	PUNCT
ftr-415	307	77	”	"	PUNCT
ftr-415	308	1	2002	2002	NUM
ftr-415	308	2	tnt	tnt	PROPN
ftr-415	308	3	40	40	NUM
ftr-415	308	4	-	-	SYM
ftr-415	308	5	1	1	NUM
ftr-415	308	6	(	(	PUNCT
ftr-415	308	7	2/28/02	2/28/02	NUM
ftr-415	308	8	)	)	PUNCT
ftr-415	308	9	.	.	PUNCT
ftr-415	309	1	b.	b.	PROPN
ftr-415	310	1	the	the	DET
ftr-415	310	2	chief	chief	ADJ
ftr-415	310	3	counsel	counsel	NOUN
ftr-415	310	4	speaks	speak	VERB
ftr-415	310	5	.	.	PUNCT
ftr-415	311	1	chief	chief	ADJ
ftr-415	311	2	counsel	counsel	NOUN
ftr-415	311	3	notice	notice	NOUN
ftr-415	311	4	cc2002	cc2002	NOUN
ftr-415	311	5	-	-	PUNCT
ftr-415	311	6	021	021	NUM
ftr-415	311	7	(	(	PUNCT
ftr-415	311	8	3/15/02	3/15/02	NUM
ftr-415	311	9	)	)	PUNCT
ftr-415	311	10	.	.	PUNCT
ftr-415	312	1	this	this	DET
ftr-415	312	2	notice	notice	NOUN
ftr-415	312	3	announces	announce	VERB
ftr-415	312	4	a	a	DET
ftr-415	312	5	change	change	NOUN
ftr-415	312	6	in	in	ADP
ftr-415	312	7	the	the	DET
ftr-415	312	8	service	service	NOUN
ftr-415	312	9	’s	’s	PART
ftr-415	312	10	litigating	litigate	VERB
ftr-415	312	11	position	position	NOUN
ftr-415	312	12	regarding	regard	VERB
ftr-415	312	13	capitalization	capitalization	NOUN
ftr-415	312	14	under	under	ADP
ftr-415	312	15	§	§	PROPN
ftr-415	312	16	263(a	263(a	NUM
ftr-415	312	17	)	)	PUNCT
ftr-415	312	18	of	of	ADP
ftr-415	312	19	transaction	transaction	NOUN
ftr-415	312	20	costs	cost	NOUN
ftr-415	312	21	related	relate	VERB
ftr-415	312	22	to	to	ADP
ftr-415	312	23	the	the	DET
ftr-415	312	24	acquisition	acquisition	NOUN
ftr-415	312	25	,	,	PUNCT
ftr-415	312	26	creation	creation	NOUN
ftr-415	312	27	,	,	PUNCT
ftr-415	312	28	or	or	CCONJ
ftr-415	312	29	enhancement	enhancement	NOUN
ftr-415	312	30	of	of	ADP
ftr-415	312	31	intangible	intangible	ADJ
ftr-415	312	32	assets	asset	NOUN
ftr-415	312	33	or	or	CCONJ
ftr-415	312	34	benefits	benefit	NOUN
ftr-415	312	35	,	,	PUNCT
ftr-415	312	36	i.e.	i.e.	X
ftr-415	312	37	,	,	PUNCT
ftr-415	312	38	the	the	DET
ftr-415	312	39	service	service	NOUN
ftr-415	312	40	will	will	AUX
ftr-415	312	41	not	not	PART
ftr-415	312	42	assert	assert	VERB
ftr-415	312	43	that	that	SCONJ
ftr-415	312	44	certain	certain	ADJ
ftr-415	312	45	employee	employee	NOUN
ftr-415	312	46	compensation	compensation	NOUN
ftr-415	312	47	,	,	PUNCT
ftr-415	312	48	fixed	fix	VERB
ftr-415	312	49	overhead	overhead	ADV
ftr-415	312	50	,	,	PUNCT
ftr-415	312	51	or	or	CCONJ
ftr-415	312	52	de	de	X
ftr-415	312	53	minimis	minimis	NOUN
ftr-415	312	54	transaction	transaction	NOUN
ftr-415	312	55	costs	cost	NOUN
ftr-415	312	56	must	must	AUX
ftr-415	312	57	be	be	AUX
ftr-415	312	58	capitalized	capitalize	VERB
ftr-415	312	59	,	,	PUNCT
ftr-415	312	60	because	because	SCONJ
ftr-415	312	61	it	it	PRON
ftr-415	312	62	is	be	AUX
ftr-415	312	63	an	an	DET
ftr-415	312	64	inefficient	inefficient	ADJ
ftr-415	312	65	92	92	NUM
ftr-415	312	66	florida	florida	PROPN
ftr-415	312	67	tax	tax	NOUN
ftr-415	312	68	review	review	NOUN
ftr-415	312	69	[	[	X
ftr-415	312	70	vol.6	vol.6	NUM
ftr-415	312	71	:	:	PUNCT
ftr-415	312	72	si	si	ADJ
ftr-415	312	73	use	use	NOUN
ftr-415	312	74	of	of	ADP
ftr-415	312	75	resources	resource	NOUN
ftr-415	312	76	to	to	PART
ftr-415	312	77	litigate	litigate	VERB
ftr-415	312	78	these	these	DET
ftr-415	312	79	issues	issue	NOUN
ftr-415	312	80	while	while	SCONJ
ftr-415	312	81	in	in	ADP
ftr-415	312	82	the	the	DET
ftr-415	312	83	process	process	NOUN
ftr-415	312	84	of	of	ADP
ftr-415	312	85	proposing	propose	VERB
ftr-415	312	86	regulations	regulation	NOUN
ftr-415	312	87	that	that	PRON
ftr-415	312	88	may	may	AUX
ftr-415	312	89	ultimately	ultimately	ADV
ftr-415	312	90	allow	allow	VERB
ftr-415	312	91	a	a	DET
ftr-415	312	92	current	current	ADJ
ftr-415	312	93	deduction	deduction	NOUN
ftr-415	312	94	for	for	ADP
ftr-415	312	95	such	such	ADJ
ftr-415	312	96	costs	cost	NOUN
ftr-415	312	97	.	.	PUNCT
ftr-415	313	1	c.	c.	PROPN
ftr-415	313	2	lmsb	lmsb	PROPN
ftr-415	313	3	and	and	CCONJ
ftr-415	313	4	sb	sb	PROPN
ftr-415	313	5	/	/	SYM
ftr-415	313	6	se	se	PROPN
ftr-415	313	7	follow	follow	VERB
ftr-415	313	8	their	their	PRON
ftr-415	313	9	attorney	attorney	NOUN
ftr-415	313	10	’s	’s	PART
ftr-415	313	11	advice	advice	NOUN
ftr-415	313	12	.	.	PUNCT
ftr-415	314	1	langdon	langdon	PROPN
ftr-415	314	2	&	&	CCONJ
ftr-415	314	3	kehoe	kehoe	PROPN
ftr-415	314	4	reverse	reverse	VERB
ftr-415	314	5	their	their	PRON
ftr-415	314	6	2/26/02	2/26/02	NUM
ftr-415	314	7	memo	memo	NOUN
ftr-415	314	8	to	to	ADP
ftr-415	314	9	lmsb	lmsb	PROPN
ftr-415	314	10	and	and	CCONJ
ftr-415	314	11	sb	sb	PROPN
ftr-415	314	12	/	/	SYM
ftr-415	314	13	se	se	PROPN
ftr-415	314	14	employees	employee	NOUN
ftr-415	314	15	on	on	ADP
ftr-415	314	16	4/26/02	4/26/02	NUM
ftr-415	314	17	,	,	PUNCT
ftr-415	314	18	by	by	ADP
ftr-415	314	19	reason	reason	NOUN
ftr-415	314	20	of	of	ADP
ftr-415	314	21	chief	chief	ADJ
ftr-415	314	22	counsel	counsel	NOUN
ftr-415	314	23	notice	notice	VERB
ftr-415	314	24	cc-2002	cc-2002	NOUN
ftr-415	314	25	-	-	PUNCT
ftr-415	314	26	021	021	NUM
ftr-415	314	27	.	.	PUNCT
ftr-415	314	28	2002	2002	NUM
ftr-415	315	1	tnt	tnt	PROPN
ftr-415	315	2	90	90	NUM
ftr-415	315	3	-	-	SYM
ftr-415	315	4	8	8	NUM
ftr-415	315	5	(	(	PUNCT
ftr-415	315	6	5/9/02	5/9/02	NUM
ftr-415	315	7	)	)	PUNCT
ftr-415	315	8	.	.	PUNCT
ftr-415	316	1	the	the	DET
ftr-415	316	2	memo	memo	NOUN
ftr-415	316	3	notes	note	VERB
ftr-415	316	4	that	that	SCONJ
ftr-415	316	5	the	the	DET
ftr-415	316	6	requirements	requirement	NOUN
ftr-415	316	7	respecting	respect	VERB
ftr-415	316	8	the	the	DET
ftr-415	316	9	adoption	adoption	NOUN
ftr-415	316	10	and	and	CCONJ
ftr-415	316	11	change	change	NOUN
ftr-415	316	12	of	of	ADP
ftr-415	316	13	accounting	accounting	NOUN
ftr-415	316	14	methods	method	NOUN
ftr-415	316	15	pursuant	pursuant	VERB
ftr-415	316	16	to	to	ADP
ftr-415	316	17	§	§	PROPN
ftr-415	316	18	446(e	446(e	PROPN
ftr-415	316	19	)	)	PUNCT
ftr-415	316	20	continue	continue	VERB
ftr-415	316	21	to	to	PART
ftr-415	316	22	be	be	AUX
ftr-415	316	23	applicable	applicable	ADJ
ftr-415	316	24	,	,	PUNCT
ftr-415	316	25	i.e.	i.e.	X
ftr-415	316	26	,	,	PUNCT
ftr-415	316	27	that	that	SCONJ
ftr-415	316	28	a	a	DET
ftr-415	316	29	taxpayer	taxpayer	NOUN
ftr-415	316	30	may	may	AUX
ftr-415	316	31	not	not	PART
ftr-415	316	32	change	change	VERB
ftr-415	316	33	its	its	PRON
ftr-415	316	34	method	method	NOUN
ftr-415	316	35	of	of	ADP
ftr-415	316	36	accounting	account	VERB
ftr-415	316	37	on	on	ADP
ftr-415	316	38	an	an	DET
ftr-415	316	39	original	original	ADJ
ftr-415	316	40	tax	tax	NOUN
ftr-415	316	41	return	return	NOUN
ftr-415	316	42	without	without	ADP
ftr-415	316	43	first	first	ADJ
ftr-415	316	44	obtaining	obtain	VERB
ftr-415	316	45	consent	consent	NOUN
ftr-415	316	46	,	,	PUNCT
ftr-415	316	47	nor	nor	CCONJ
ftr-415	316	48	may	may	AUX
ftr-415	316	49	it	it	PRON
ftr-415	316	50	change	change	VERB
ftr-415	316	51	its	its	PRON
ftr-415	316	52	method	method	NOUN
ftr-415	316	53	by	by	ADP
ftr-415	316	54	filing	file	VERB
ftr-415	316	55	an	an	DET
ftr-415	316	56	amended	amend	VERB
ftr-415	316	57	return	return	NOUN
ftr-415	316	58	.	.	PUNCT
ftr-415	317	1	2	2	X
ftr-415	317	2	.	.	X
ftr-415	317	3	treasury	treasury	PROPN
ftr-415	317	4	department	department	PROPN
ftr-415	317	5	abandons	abandon	VERB
ftr-415	317	6	the	the	DET
ftr-415	317	7	future	future	ADJ
ftr-415	317	8	benefits	benefit	NOUN
ftr-415	317	9	test	test	NOUN
ftr-415	317	10	of	of	ADP
ftr-415	317	11	indopco	indopco	ADJ
ftr-415	317	12	–	–	PUNCT
ftr-415	317	13	long	long	ADV
ftr-415	317	14	live	live	VERB
ftr-415	317	15	the	the	DET
ftr-415	317	16	separate	separate	ADJ
ftr-415	317	17	and	and	CCONJ
ftr-415	317	18	distinct	distinct	ADJ
ftr-415	317	19	asset	asset	NOUN
ftr-415	317	20	test	test	NOUN
ftr-415	317	21	.	.	PUNCT
ftr-415	318	1	or	or	CCONJ
ftr-415	318	2	,	,	PUNCT
ftr-415	318	3	do	do	AUX
ftr-415	318	4	the	the	DET
ftr-415	318	5	proposed	propose	VERB
ftr-415	318	6	regulations	regulation	NOUN
ftr-415	318	7	go	go	VERB
ftr-415	318	8	beyond	beyond	ADP
ftr-415	318	9	the	the	DET
ftr-415	318	10	separate	separate	ADJ
ftr-415	318	11	and	and	CCONJ
ftr-415	318	12	distinct	distinct	ADJ
ftr-415	318	13	asset	asset	NOUN
ftr-415	318	14	test	test	NOUN
ftr-415	318	15	and	and	CCONJ
ftr-415	318	16	interpret	interpret	VERB
ftr-415	318	17	indopco	indopco	ADJ
ftr-415	318	18	in	in	ADP
ftr-415	318	19	a	a	DET
ftr-415	318	20	more	more	ADV
ftr-415	318	21	efficient	efficient	ADJ
ftr-415	318	22	way	way	NOUN
ftr-415	318	23	?	?	PUNCT
ftr-415	319	1	reg-125638	reg-125638	NOUN
ftr-415	319	2	-	-	PUNCT
ftr-415	319	3	01	01	NUM
ftr-415	319	4	,	,	PUNCT
ftr-415	319	5	guidance	guidance	NOUN
ftr-415	319	6	regarding	regard	VERB
ftr-415	319	7	deduction	deduction	NOUN
ftr-415	319	8	and	and	CCONJ
ftr-415	319	9	capitalization	capitalization	NOUN
ftr-415	319	10	of	of	ADP
ftr-415	319	11	expenditures	expenditure	NOUN
ftr-415	319	12	,	,	PUNCT
ftr-415	319	13	67	67	NUM
ftr-415	319	14	f.r	f.r	NOUN
ftr-415	319	15	.	.	PROPN
ftr-415	319	16	77701	77701	NUM
ftr-415	319	17	(	(	PUNCT
ftr-415	319	18	12/19/02	12/19/02	NUM
ftr-415	319	19	)	)	PUNCT
ftr-415	319	20	.	.	PUNCT
ftr-415	320	1	the	the	DET
ftr-415	320	2	treasury	treasury	PROPN
ftr-415	320	3	department	department	PROPN
ftr-415	320	4	has	have	AUX
ftr-415	320	5	published	publish	VERB
ftr-415	320	6	the	the	DET
ftr-415	320	7	proposed	propose	VERB
ftr-415	320	8	indopco	indopco	ADJ
ftr-415	320	9	regulations	regulation	NOUN
ftr-415	320	10	[	[	X
ftr-415	320	11	prop	prop	NOUN
ftr-415	320	12	.	.	PUNCT
ftr-415	321	1	reg	reg	NOUN
ftr-415	321	2	.	.	PUNCT
ftr-415	322	1	§	§	PROPN
ftr-415	322	2	1.263(a)-4	1.263(a)-4	NUM
ftr-415	322	3	]	]	PUNCT
ftr-415	322	4	that	that	PRON
ftr-415	322	5	will	will	AUX
ftr-415	322	6	deal	deal	VERB
ftr-415	322	7	comprehensively	comprehensively	ADV
ftr-415	322	8	with	with	ADP
ftr-415	322	9	the	the	DET
ftr-415	322	10	capitalization	capitalization	NOUN
ftr-415	322	11	of	of	ADP
ftr-415	322	12	expenditures	expenditure	NOUN
ftr-415	322	13	that	that	PRON
ftr-415	322	14	relate	relate	VERB
ftr-415	322	15	to	to	ADP
ftr-415	322	16	intangible	intangible	ADJ
ftr-415	322	17	assets	asset	NOUN
ftr-415	322	18	and	and	CCONJ
ftr-415	322	19	“	"	PUNCT
ftr-415	322	20	future	future	ADJ
ftr-415	322	21	benefits	benefit	NOUN
ftr-415	322	22	.	.	PUNCT
ftr-415	322	23	”	"	PUNCT
ftr-415	323	1	they	they	PRON
ftr-415	323	2	are	be	AUX
ftr-415	323	3	intended	intend	VERB
ftr-415	323	4	to	to	PART
ftr-415	323	5	provide	provide	VERB
ftr-415	323	6	bright	bright	ADJ
ftr-415	323	7	-	-	PUNCT
ftr-415	323	8	line	line	NOUN
ftr-415	323	9	rules	rule	NOUN
ftr-415	323	10	to	to	PART
ftr-415	323	11	make	make	VERB
ftr-415	323	12	the	the	DET
ftr-415	323	13	standards	standard	NOUN
ftr-415	323	14	based	base	VERB
ftr-415	323	15	approach	approach	NOUN
ftr-415	323	16	to	to	ADP
ftr-415	323	17	capitalization	capitalization	NOUN
ftr-415	323	18	articulated	articulate	VERB
ftr-415	323	19	by	by	ADP
ftr-415	323	20	the	the	DET
ftr-415	323	21	supreme	supreme	PROPN
ftr-415	323	22	court	court	PROPN
ftr-415	323	23	in	in	ADP
ftr-415	323	24	indopco	indopco	ADJ
ftr-415	323	25	more	more	ADV
ftr-415	323	26	administrable	administrable	ADJ
ftr-415	323	27	.	.	PUNCT
ftr-415	324	1	a.	a.	NOUN
ftr-415	324	2	capitalization	capitalization	NOUN
ftr-415	324	3	is	be	AUX
ftr-415	324	4	an	an	DET
ftr-415	324	5	exception	exception	NOUN
ftr-415	324	6	to	to	ADP
ftr-415	324	7	the	the	DET
ftr-415	324	8	norm	norm	NOUN
ftr-415	324	9	of	of	ADP
ftr-415	324	10	deductibility	deductibility	NOUN
ftr-415	324	11	.	.	PUNCT
ftr-415	325	1	under	under	ADP
ftr-415	325	2	the	the	DET
ftr-415	325	3	proposed	propose	VERB
ftr-415	325	4	regulations	regulation	NOUN
ftr-415	325	5	,	,	PUNCT
ftr-415	325	6	only	only	ADV
ftr-415	325	7	expenditures	expenditure	NOUN
ftr-415	325	8	incurred	incur	VERB
ftr-415	325	9	to	to	ADP
ftr-415	325	10	(	(	PUNCT
ftr-415	325	11	1	1	NUM
ftr-415	325	12	)	)	PUNCT
ftr-415	325	13	acquire	acquire	NOUN
ftr-415	325	14	,	,	PUNCT
ftr-415	325	15	create	create	VERB
ftr-415	325	16	,	,	PUNCT
ftr-415	325	17	or	or	CCONJ
ftr-415	325	18	enhance	enhance	VERB
ftr-415	325	19	an	an	DET
ftr-415	325	20	intangible	intangible	ADJ
ftr-415	325	21	asset	asset	NOUN
ftr-415	325	22	,	,	PUNCT
ftr-415	325	23	(	(	PUNCT
ftr-415	325	24	2	2	X
ftr-415	325	25	)	)	PUNCT
ftr-415	325	26	facilitate	facilitate	VERB
ftr-415	325	27	the	the	DET
ftr-415	325	28	acquisition	acquisition	NOUN
ftr-415	325	29	,	,	PUNCT
ftr-415	325	30	creation	creation	NOUN
ftr-415	325	31	,	,	PUNCT
ftr-415	325	32	or	or	CCONJ
ftr-415	325	33	enhancement	enhancement	NOUN
ftr-415	325	34	of	of	ADP
ftr-415	325	35	an	an	DET
ftr-415	325	36	intangible	intangible	ADJ
ftr-415	325	37	asset	asset	NOUN
ftr-415	325	38	,	,	PUNCT
ftr-415	325	39	(	(	PUNCT
ftr-415	325	40	3	3	X
ftr-415	325	41	)	)	PUNCT
ftr-415	325	42	“	"	PUNCT
ftr-415	325	43	facilitate	facilitate	NOUN
ftr-415	325	44	.	.	PUNCT
ftr-415	325	45	.	.	PUNCT
ftr-415	325	46	.	.	PUNCT
ftr-415	326	1	a	a	DET
ftr-415	326	2	restructuring	restructuring	NOUN
ftr-415	326	3	or	or	CCONJ
ftr-415	326	4	reorganization	reorganization	NOUN
ftr-415	326	5	of	of	ADP
ftr-415	326	6	a	a	DET
ftr-415	326	7	business	business	NOUN
ftr-415	326	8	entity	entity	NOUN
ftr-415	326	9	or	or	CCONJ
ftr-415	326	10	a	a	DET
ftr-415	326	11	transaction	transaction	NOUN
ftr-415	326	12	involving	involve	VERB
ftr-415	326	13	the	the	DET
ftr-415	326	14	acquisition	acquisition	NOUN
ftr-415	326	15	of	of	ADP
ftr-415	326	16	capital	capital	NOUN
ftr-415	326	17	,	,	PUNCT
ftr-415	326	18	including	include	VERB
ftr-415	326	19	a	a	DET
ftr-415	326	20	stock	stock	NOUN
ftr-415	326	21	issuance	issuance	NOUN
ftr-415	326	22	,	,	PUNCT
ftr-415	326	23	borrowing	borrowing	NOUN
ftr-415	326	24	,	,	PUNCT
ftr-415	326	25	or	or	CCONJ
ftr-415	326	26	recapitalization	recapitalization	NOUN
ftr-415	326	27	,	,	PUNCT
ftr-415	326	28	”	"	PUNCT
ftr-415	326	29	or	or	CCONJ
ftr-415	326	30	(	(	PUNCT
ftr-415	326	31	4	4	X
ftr-415	326	32	)	)	PUNCT
ftr-415	326	33	which	which	PRON
ftr-415	326	34	are	be	AUX
ftr-415	326	35	otherwise	otherwise	ADV
ftr-415	326	36	identified	identify	VERB
ftr-415	326	37	by	by	ADP
ftr-415	326	38	the	the	DET
ftr-415	326	39	irs	irs	PROPN
ftr-415	326	40	in	in	ADP
ftr-415	326	41	prospectively	prospectively	ADV
ftr-415	326	42	effective	effective	ADJ
ftr-415	326	43	published	publish	VERB
ftr-415	326	44	guidance	guidance	NOUN
ftr-415	326	45	,	,	PUNCT
ftr-415	326	46	must	must	AUX
ftr-415	326	47	be	be	AUX
ftr-415	326	48	capitalized	capitalize	VERB
ftr-415	326	49	.	.	PUNCT
ftr-415	327	1	the	the	DET
ftr-415	327	2	term	term	NOUN
ftr-415	327	3	“	"	PUNCT
ftr-415	327	4	separate	separate	ADJ
ftr-415	327	5	and	and	CCONJ
ftr-415	327	6	distinct	distinct	ADJ
ftr-415	327	7	intangible	intangible	ADJ
ftr-415	327	8	asset	asset	NOUN
ftr-415	327	9	”	"	PUNCT
ftr-415	327	10	is	be	AUX
ftr-415	327	11	limited	limit	VERB
ftr-415	327	12	to	to	ADP
ftr-415	327	13	“	"	PUNCT
ftr-415	327	14	a	a	DET
ftr-415	327	15	property	property	NOUN
ftr-415	327	16	interest	interest	NOUN
ftr-415	327	17	of	of	ADP
ftr-415	327	18	ascertainable	ascertainable	ADJ
ftr-415	327	19	and	and	CCONJ
ftr-415	327	20	measurable	measurable	ADJ
ftr-415	327	21	value	value	NOUN
ftr-415	327	22	in	in	ADP
ftr-415	327	23	money	money	NOUN
ftr-415	327	24	’s	’s	PART
ftr-415	327	25	worth	worth	NOUN
ftr-415	327	26	that	that	PRON
ftr-415	327	27	is	be	AUX
ftr-415	327	28	subject	subject	ADJ
ftr-415	327	29	to	to	ADP
ftr-415	327	30	protection	protection	NOUN
ftr-415	327	31	under	under	ADP
ftr-415	327	32	applicable	applicable	ADJ
ftr-415	327	33	state	state	NOUN
ftr-415	327	34	or	or	CCONJ
ftr-415	327	35	federal	federal	ADJ
ftr-415	327	36	law	law	NOUN
ftr-415	327	37	and	and	CCONJ
ftr-415	327	38	the	the	DET
ftr-415	327	39	possession	possession	NOUN
ftr-415	327	40	and	and	CCONJ
ftr-415	327	41	control	control	NOUN
ftr-415	327	42	of	of	ADP
ftr-415	327	43	which	which	PRON
ftr-415	327	44	is	be	AUX
ftr-415	327	45	intrinsically	intrinsically	ADV
ftr-415	327	46	capable	capable	ADJ
ftr-415	327	47	of	of	ADP
ftr-415	327	48	being	be	AUX
ftr-415	327	49	sold	sell	VERB
ftr-415	327	50	,	,	PUNCT
ftr-415	327	51	transferred	transfer	VERB
ftr-415	327	52	,	,	PUNCT
ftr-415	327	53	or	or	CCONJ
ftr-415	327	54	pledged	pledge	VERB
ftr-415	327	55	(	(	PUNCT
ftr-415	327	56	ignoring	ignore	VERB
ftr-415	327	57	any	any	DET
ftr-415	327	58	restrictions	restriction	NOUN
ftr-415	327	59	imposed	impose	VERB
ftr-415	327	60	on	on	ADP
ftr-415	327	61	assignability	assignability	NOUN
ftr-415	327	62	)	)	PUNCT
ftr-415	327	63	.	.	PUNCT
ftr-415	327	64	”	"	PUNCT
ftr-415	328	1	the	the	DET
ftr-415	328	2	only	only	ADJ
ftr-415	328	3	category	category	NOUN
ftr-415	328	4	of	of	ADP
ftr-415	328	5	expenses	expense	NOUN
ftr-415	328	6	not	not	PART
ftr-415	328	7	related	relate	VERB
ftr-415	328	8	to	to	ADP
ftr-415	328	9	a	a	DET
ftr-415	328	10	separate	separate	ADJ
ftr-415	328	11	and	and	CCONJ
ftr-415	328	12	distinct	distinct	ADJ
ftr-415	328	13	asset	asset	NOUN
ftr-415	328	14	subject	subject	NOUN
ftr-415	328	15	to	to	ADP
ftr-415	328	16	capitalization	capitalization	NOUN
ftr-415	328	17	under	under	ADP
ftr-415	328	18	the	the	DET
ftr-415	328	19	proposed	propose	VERB
ftr-415	328	20	regulations	regulation	NOUN
ftr-415	328	21	is	be	AUX
ftr-415	328	22	costs	cost	NOUN
ftr-415	328	23	to	to	PART
ftr-415	328	24	“	"	PUNCT
ftr-415	328	25	facilitate	facilitate	VERB
ftr-415	328	26	.	.	PUNCT
ftr-415	328	27	.	.	PUNCT
ftr-415	328	28	.	.	PUNCT
ftr-415	329	1	a	a	DET
ftr-415	329	2	restructuring	restructuring	NOUN
ftr-415	329	3	or	or	CCONJ
ftr-415	329	4	reorganization	reorganization	NOUN
ftr-415	329	5	of	of	ADP
ftr-415	329	6	a	a	DET
ftr-415	329	7	business	business	NOUN
ftr-415	329	8	entity	entity	NOUN
ftr-415	329	9	or	or	CCONJ
ftr-415	329	10	a	a	DET
ftr-415	329	11	transaction	transaction	NOUN
ftr-415	329	12	involving	involve	VERB
ftr-415	329	13	the	the	DET
ftr-415	329	14	acquisition	acquisition	NOUN
ftr-415	329	15	of	of	ADP
ftr-415	329	16	capital	capital	NOUN
ftr-415	329	17	,	,	PUNCT
ftr-415	329	18	including	include	VERB
ftr-415	329	19	a	a	DET
ftr-415	329	20	stock	stock	NOUN
ftr-415	329	21	issuance	issuance	NOUN
ftr-415	329	22	,	,	PUNCT
ftr-415	329	23	borrowing	borrowing	NOUN
ftr-415	329	24	,	,	PUNCT
ftr-415	329	25	or	or	CCONJ
ftr-415	329	26	recapitalization	recapitalization	NOUN
ftr-415	329	27	.	.	PUNCT
ftr-415	329	28	”	"	PUNCT
ftr-415	330	1	this	this	DET
ftr-415	330	2	category	category	NOUN
ftr-415	330	3	includes	include	VERB
ftr-415	330	4	only	only	ADJ
ftr-415	330	5	fact	fact	NOUN
ftr-415	330	6	patterns	pattern	NOUN
ftr-415	330	7	analogous	analogous	ADJ
ftr-415	330	8	to	to	ADP
ftr-415	330	9	the	the	DET
ftr-415	330	10	narrow	narrow	ADJ
ftr-415	330	11	fact	fact	NOUN
ftr-415	330	12	pattern	pattern	NOUN
ftr-415	330	13	in	in	ADP
ftr-415	330	14	indopco	indopco	ADJ
ftr-415	330	15	and	and	CCONJ
ftr-415	330	16	a	a	DET
ftr-415	330	17	number	number	NOUN
ftr-415	330	18	of	of	ADP
ftr-415	330	19	cases	case	NOUN
ftr-415	330	20	involving	involve	VERB
ftr-415	330	21	similar	similar	ADJ
ftr-415	330	22	issues	issue	NOUN
ftr-415	330	23	that	that	PRON
ftr-415	330	24	followed	follow	VERB
ftr-415	330	25	indopco	indopco	ADJ
ftr-415	330	26	.	.	PUNCT
ftr-415	331	1	transaction	transaction	NOUN
ftr-415	331	2	costs	cost	NOUN
ftr-415	331	3	incurred	incur	VERB
ftr-415	331	4	by	by	ADP
ftr-415	331	5	a	a	DET
ftr-415	331	6	corporation	corporation	NOUN
ftr-415	331	7	to	to	PART
ftr-415	331	8	defend	defend	VERB
ftr-415	331	9	against	against	ADP
ftr-415	331	10	a	a	DET
ftr-415	331	11	hostile	hostile	ADJ
ftr-415	331	12	takeover	takeover	NOUN
ftr-415	331	13	are	be	AUX
ftr-415	331	14	not	not	PART
ftr-415	331	15	required	require	VERB
ftr-415	331	16	to	to	PART
ftr-415	331	17	be	be	AUX
ftr-415	331	18	capitalized	capitalize	VERB
ftr-415	331	19	,	,	PUNCT
ftr-415	331	20	because	because	SCONJ
ftr-415	331	21	they	they	PRON
ftr-415	331	22	do	do	AUX
ftr-415	331	23	not	not	PART
ftr-415	331	24	facilitate	facilitate	VERB
ftr-415	331	25	an	an	DET
ftr-415	331	26	acquisition	acquisition	NOUN
ftr-415	331	27	.	.	PUNCT
ftr-415	332	1	however	however	ADV
ftr-415	332	2	,	,	PUNCT
ftr-415	332	3	expenses	expense	NOUN
ftr-415	332	4	incurred	incur	VERB
ftr-415	332	5	to	to	PART
ftr-415	332	6	recapitalize	recapitalize	VERB
ftr-415	332	7	or	or	CCONJ
ftr-415	332	8	to	to	PART
ftr-415	332	9	thwart	thwart	VERB
ftr-415	332	10	a	a	DET
ftr-415	332	11	hostile	hostile	ADJ
ftr-415	332	12	acquisition	acquisition	NOUN
ftr-415	332	13	by	by	ADP
ftr-415	332	14	merging	merge	VERB
ftr-415	332	15	with	with	ADP
ftr-415	332	16	a	a	DET
ftr-415	332	17	white	white	ADJ
ftr-415	332	18	knight	knight	NOUN
ftr-415	332	19	must	must	AUX
ftr-415	332	20	be	be	AUX
ftr-415	332	21	capitalized	capitalize	VERB
ftr-415	332	22	.	.	PUNCT
ftr-415	332	23	!	!	PUNCT
ftr-415	333	1	the	the	DET
ftr-415	333	2	proposed	propose	VERB
ftr-415	333	3	regulations	regulation	NOUN
ftr-415	333	4	provide	provide	VERB
ftr-415	333	5	two	two	NUM
ftr-415	333	6	very	very	ADV
ftr-415	333	7	important	important	ADJ
ftr-415	333	8	exceptions	exception	NOUN
ftr-415	333	9	to	to	ADP
ftr-415	333	10	the	the	DET
ftr-415	333	11	rule	rule	NOUN
ftr-415	333	12	requiring	require	VERB
ftr-415	333	13	capitalization	capitalization	NOUN
ftr-415	333	14	of	of	ADP
ftr-415	333	15	transaction	transaction	NOUN
ftr-415	333	16	costs	cost	NOUN
ftr-415	333	17	.	.	PUNCT
ftr-415	334	1	first	first	ADV
ftr-415	334	2	,	,	PUNCT
ftr-415	334	3	under	under	ADP
ftr-415	334	4	a	a	DET
ftr-415	334	5	“	"	PUNCT
ftr-415	334	6	simplifying	simplify	VERB
ftr-415	334	7	convention	convention	NOUN
ftr-415	334	8	”	"	PUNCT
ftr-415	334	9	that	that	PRON
ftr-415	334	10	is	be	AUX
ftr-415	334	11	in	in	ADP
ftr-415	334	12	fact	fact	NOUN
ftr-415	334	13	a	a	DET
ftr-415	334	14	major	major	ADJ
ftr-415	334	15	substantive	substantive	ADJ
ftr-415	334	16	rule	rule	NOUN
ftr-415	334	17	,	,	PUNCT
ftr-415	334	18	the	the	DET
ftr-415	334	19	regulations	regulation	NOUN
ftr-415	334	20	provide	provide	VERB
ftr-415	334	21	that	that	SCONJ
ftr-415	334	22	compensation	compensation	NOUN
ftr-415	334	23	paid	pay	VERB
ftr-415	334	24	to	to	ADP
ftr-415	334	25	employees	employee	NOUN
ftr-415	334	26	and	and	CCONJ
ftr-415	334	27	the	the	DET
ftr-415	334	28	employer	employer	NOUN
ftr-415	334	29	’s	’s	PART
ftr-415	334	30	associated	associate	VERB
ftr-415	334	31	overhead	overhead	NOUN
ftr-415	334	32	are	be	AUX
ftr-415	334	33	never	never	ADV
ftr-415	334	34	capitalized	capitalize	VERB
ftr-415	334	35	.	.	PUNCT
ftr-415	335	1	this	this	DET
ftr-415	335	2	provision	provision	NOUN
ftr-415	335	3	rejects	reject	VERB
ftr-415	335	4	the	the	DET
ftr-415	335	5	tax	tax	NOUN
ftr-415	335	6	court	court	NOUN
ftr-415	335	7	decisions	decision	NOUN
ftr-415	335	8	to	to	ADP
ftr-415	335	9	the	the	DET
ftr-415	335	10	contrary	contrary	NOUN
ftr-415	335	11	and	and	CCONJ
ftr-415	335	12	follows	follow	VERB
ftr-415	335	13	the	the	DET
ftr-415	335	14	two	two	NUM
ftr-415	335	15	recent	recent	ADJ
ftr-415	335	16	court	court	NOUN
ftr-415	335	17	of	of	ADP
ftr-415	335	18	appeals	appeal	NOUN
ftr-415	335	19	decisions	decision	NOUN
ftr-415	335	20	reversing	reverse	VERB
ftr-415	335	21	the	the	DET
ftr-415	335	22	tax	tax	NOUN
ftr-415	335	23	court	court	NOUN
ftr-415	335	24	[	[	X
ftr-415	335	25	norwest	norwest	PROPN
ftr-415	335	26	corp	corp	PROPN
ftr-415	335	27	.	.	PROPN
ftr-415	336	1	v.	v.	PROPN
ftr-415	336	2	commissioner	commissioner	PROPN
ftr-415	336	3	,	,	PUNCT
ftr-415	336	4	112	112	NUM
ftr-415	336	5	t.c	t.c	PROPN
ftr-415	336	6	.	.	PROPN
ftr-415	336	7	89	89	NUM
ftr-415	336	8	(	(	PUNCT
ftr-415	336	9	1999	1999	NUM
ftr-415	336	10	)	)	PUNCT
ftr-415	336	11	,	,	PUNCT
ftr-415	336	12	rev’d	rev’d	NOUN
ftr-415	336	13	sub	sub	PROPN
ftr-415	336	14	nom	nom	PROPN
ftr-415	336	15	.	.	PROPN
ftr-415	336	16	,	,	PUNCT
ftr-415	336	17	wells	wells	PROPN
ftr-415	336	18	fargo	fargo	PROPN
ftr-415	336	19	&	&	CCONJ
ftr-415	336	20	co.	co.	PROPN
ftr-415	337	1	v.	v.	PROPN
ftr-415	337	2	commissioner	commissioner	PROPN
ftr-415	337	3	,	,	PUNCT
ftr-415	337	4	224	224	NUM
ftr-415	337	5	f.3d	f.3d	NUM
ftr-415	337	6	874	874	NUM
ftr-415	337	7	(	(	PUNCT
ftr-415	337	8	8th	8th	ADJ
ftr-415	337	9	cir	cir	NOUN
ftr-415	337	10	.	.	PROPN
ftr-415	337	11	2000	2000	NUM
ftr-415	337	12	)	)	PUNCT
ftr-415	337	13	;	;	PUNCT
ftr-415	337	14	pnc	pnc	PROPN
ftr-415	337	15	bancorp	bancorp	PROPN
ftr-415	337	16	,	,	PUNCT
ftr-415	337	17	2003	2003	NUM
ftr-415	337	18	]	]	PUNCT
ftr-415	337	19	recent	recent	ADJ
ftr-415	337	20	developments	development	NOUN
ftr-415	337	21	in	in	ADP
ftr-415	337	22	federal	federal	ADJ
ftr-415	337	23	income	income	NOUN
ftr-415	337	24	taxation	taxation	PROPN
ftr-415	337	25	93	93	NUM
ftr-415	337	26	inc	inc	PROPN
ftr-415	337	27	.	.	PROPN
ftr-415	338	1	v.	v.	PROPN
ftr-415	338	2	commissioner	commissioner	PROPN
ftr-415	338	3	,	,	PUNCT
ftr-415	338	4	110	110	NUM
ftr-415	338	5	t.c	t.c	NOUN
ftr-415	338	6	.	.	PROPN
ftr-415	338	7	349	349	NUM
ftr-415	338	8	(	(	PUNCT
ftr-415	338	9	1998	1998	NUM
ftr-415	338	10	)	)	PUNCT
ftr-415	338	11	,	,	PUNCT
ftr-415	338	12	rev’d	rev’d	NOUN
ftr-415	338	13	,	,	PUNCT
ftr-415	338	14	212	212	NUM
ftr-415	338	15	f.3d	f.3d	NUM
ftr-415	338	16	822	822	NUM
ftr-415	338	17	(	(	PUNCT
ftr-415	338	18	3d	3d	PROPN
ftr-415	338	19	cir	cir	NOUN
ftr-415	338	20	.	.	PROPN
ftr-415	338	21	2000	2000	NUM
ftr-415	338	22	)	)	PUNCT
ftr-415	338	23	;	;	PUNCT
ftr-415	338	24	lychuk	lychuk	PROPN
ftr-415	338	25	v.	v.	PROPN
ftr-415	338	26	commissioner	commissioner	PROPN
ftr-415	338	27	,	,	PUNCT
ftr-415	338	28	116	116	NUM
ftr-415	338	29	t.c	t.c	PROPN
ftr-415	338	30	.	.	PROPN
ftr-415	338	31	374	374	NUM
ftr-415	338	32	(	(	PUNCT
ftr-415	338	33	2001	2001	NUM
ftr-415	338	34	)	)	PUNCT
ftr-415	338	35	]	]	PUNCT
ftr-415	338	36	,	,	PUNCT
ftr-415	338	37	and	and	CCONJ
ftr-415	338	38	adopts	adopt	VERB
ftr-415	338	39	a	a	DET
ftr-415	338	40	rule	rule	NOUN
ftr-415	338	41	for	for	ADP
ftr-415	338	42	dealing	deal	VERB
ftr-415	338	43	with	with	ADP
ftr-415	338	44	intangible	intangible	ADJ
ftr-415	338	45	assets	asset	NOUN
ftr-415	338	46	that	that	PRON
ftr-415	338	47	is	be	AUX
ftr-415	338	48	very	very	ADV
ftr-415	338	49	different	different	ADJ
ftr-415	338	50	from	from	ADP
ftr-415	338	51	the	the	DET
ftr-415	338	52	treatment	treatment	NOUN
ftr-415	338	53	of	of	ADP
ftr-415	338	54	transaction	transaction	NOUN
ftr-415	338	55	costs	cost	NOUN
ftr-415	338	56	with	with	ADP
ftr-415	338	57	respect	respect	NOUN
ftr-415	338	58	to	to	ADP
ftr-415	338	59	tangible	tangible	ADJ
ftr-415	338	60	assets	asset	NOUN
ftr-415	338	61	,	,	PUNCT
ftr-415	338	62	which	which	PRON
ftr-415	338	63	must	must	AUX
ftr-415	338	64	always	always	ADV
ftr-415	338	65	be	be	AUX
ftr-415	338	66	capitalized	capitalize	VERB
ftr-415	338	67	under	under	ADP
ftr-415	338	68	either	either	PRON
ftr-415	338	69	or	or	CCONJ
ftr-415	338	70	both	both	PRON
ftr-415	338	71	of	of	ADP
ftr-415	338	72	§	§	PROPN
ftr-415	338	73	§	§	ADJ
ftr-415	338	74	263(a	263(a	NUM
ftr-415	338	75	)	)	PUNCT
ftr-415	338	76	or	or	CCONJ
ftr-415	338	77	263a	263a	PROPN
ftr-415	338	78	.	.	PUNCT
ftr-415	339	1	second	second	ADJ
ftr-415	339	2	,	,	PUNCT
ftr-415	339	3	the	the	DET
ftr-415	339	4	propose	propose	PROPN
ftr-415	339	5	d	d	NOUN
ftr-415	339	6	regulations	regulation	NOUN
ftr-415	339	7	provide	provide	VERB
ftr-415	339	8	an	an	DET
ftr-415	339	9	exception	exception	NOUN
ftr-415	339	10	that	that	PRON
ftr-415	339	11	permits	permit	VERB
ftr-415	339	12	de	de	X
ftr-415	339	13	minimis	minimis	NOUN
ftr-415	339	14	transaction	transaction	NOUN
ftr-415	339	15	costs	cost	NOUN
ftr-415	339	16	—	—	PUNCT
ftr-415	339	17	defined	define	VERB
ftr-415	339	18	as	as	ADP
ftr-415	339	19	costs	cost	NOUN
ftr-415	339	20	that	that	PRON
ftr-415	339	21	do	do	AUX
ftr-415	339	22	not	not	PART
ftr-415	339	23	exceed	exceed	VERB
ftr-415	339	24	$	$	SYM
ftr-415	339	25	5,000	5,000	NUM
ftr-415	339	26	per	per	ADP
ftr-415	339	27	transaction	transaction	NOUN
ftr-415	339	28	(	(	PUNCT
ftr-415	339	29	not	not	PART
ftr-415	339	30	per	per	ADP
ftr-415	339	31	payee)—to	payee)—to	ADV
ftr-415	339	32	be	be	AUX
ftr-415	339	33	currently	currently	ADV
ftr-415	339	34	deducted	deduct	VERB
ftr-415	339	35	.	.	PUNCT
ftr-415	340	1	because	because	SCONJ
ftr-415	340	2	this	this	DET
ftr-415	340	3	rule	rule	NOUN
ftr-415	340	4	is	be	AUX
ftr-415	340	5	coupled	couple	VERB
ftr-415	340	6	with	with	ADP
ftr-415	340	7	an	an	DET
ftr-415	340	8	elective	elective	ADJ
ftr-415	340	9	average	average	ADJ
ftr-415	340	10	cost	cost	NOUN
ftr-415	340	11	pooling	pooling	NOUN
ftr-415	340	12	method	method	NOUN
ftr-415	340	13	,	,	PUNCT
ftr-415	340	14	the	the	DET
ftr-415	340	15	de	de	PROPN
ftr-415	340	16	minimis	minimis	NOUN
ftr-415	340	17	rule	rule	NOUN
ftr-415	340	18	is	be	AUX
ftr-415	340	19	subject	subject	ADJ
ftr-415	340	20	to	to	ADP
ftr-415	340	21	substantial	substantial	ADJ
ftr-415	340	22	manipulation	manipulation	NOUN
ftr-415	340	23	and	and	CCONJ
ftr-415	340	24	can	can	AUX
ftr-415	340	25	result	result	VERB
ftr-415	340	26	in	in	ADP
ftr-415	340	27	current	current	ADJ
ftr-415	340	28	deductions	deduction	NOUN
ftr-415	340	29	for	for	ADP
ftr-415	340	30	very	very	ADV
ftr-415	340	31	significant	significant	ADJ
ftr-415	340	32	transaction	transaction	NOUN
ftr-415	340	33	costs	cost	NOUN
ftr-415	340	34	.	.	PUNCT
ftr-415	340	35	!	!	PUNCT
ftr-415	341	1	the	the	DET
ftr-415	341	2	preamble	preamble	NOUN
ftr-415	341	3	explains	explain	VERB
ftr-415	341	4	that	that	SCONJ
ftr-415	341	5	the	the	DET
ftr-415	341	6	irs	irs	PROPN
ftr-415	341	7	and	and	CCONJ
ftr-415	341	8	the	the	DET
ftr-415	341	9	treasury	treasury	PROPN
ftr-415	341	10	department	department	PROPN
ftr-415	341	11	might	might	AUX
ftr-415	341	12	,	,	PUNCT
ftr-415	341	13	in	in	ADP
ftr-415	341	14	the	the	DET
ftr-415	341	15	future	future	NOUN
ftr-415	341	16	,	,	PUNCT
ftr-415	341	17	identify	identify	VERB
ftr-415	341	18	expenditures	expenditure	NOUN
ftr-415	341	19	that	that	PRON
ftr-415	341	20	are	be	AUX
ftr-415	341	21	not	not	PART
ftr-415	341	22	listed	list	VERB
ftr-415	341	23	in	in	ADP
ftr-415	341	24	the	the	DET
ftr-415	341	25	regulations	regulation	NOUN
ftr-415	341	26	,	,	PUNCT
ftr-415	341	27	but	but	CCONJ
ftr-415	341	28	for	for	ADP
ftr-415	341	29	which	which	PRON
ftr-415	341	30	capitalization	capitalization	NOUN
ftr-415	341	31	is	be	AUX
ftr-415	341	32	nonetheless	nonetheless	ADV
ftr-415	341	33	appropriate	appropriate	ADJ
ftr-415	341	34	.	.	PUNCT
ftr-415	342	1	capitalization	capitalization	NOUN
ftr-415	342	2	of	of	ADP
ftr-415	342	3	non	non	ADJ
ftr-415	342	4	-	-	ADJ
ftr-415	342	5	listed	listed	ADJ
ftr-415	342	6	expenditures	expenditure	NOUN
ftr-415	342	7	will	will	AUX
ftr-415	342	8	be	be	AUX
ftr-415	342	9	required	require	VERB
ftr-415	342	10	,	,	PUNCT
ftr-415	342	11	however	however	ADV
ftr-415	342	12	,	,	PUNCT
ftr-415	342	13	only	only	ADV
ftr-415	342	14	if	if	SCONJ
ftr-415	342	15	(	(	PUNCT
ftr-415	342	16	and	and	CCONJ
ftr-415	342	17	after	after	ADP
ftr-415	342	18	)	)	PUNCT
ftr-415	342	19	they	they	PRON
ftr-415	342	20	have	have	AUX
ftr-415	342	21	been	be	AUX
ftr-415	342	22	identified	identify	VERB
ftr-415	342	23	in	in	ADP
ftr-415	342	24	published	publish	VERB
ftr-415	342	25	guidance	guidance	NOUN
ftr-415	342	26	.	.	PUNCT
ftr-415	343	1	unless	unless	SCONJ
ftr-415	343	2	an	an	DET
ftr-415	343	3	expenditure	expenditure	NOUN
ftr-415	343	4	relating	relate	VERB
ftr-415	343	5	to	to	ADP
ftr-415	343	6	an	an	DET
ftr-415	343	7	intangible	intangible	ADJ
ftr-415	343	8	asset	asset	NOUN
ftr-415	343	9	is	be	AUX
ftr-415	343	10	listed	list	VERB
ftr-415	343	11	in	in	ADP
ftr-415	343	12	the	the	DET
ftr-415	343	13	regulations	regulation	NOUN
ftr-415	343	14	or	or	CCONJ
ftr-415	343	15	in	in	ADP
ftr-415	343	16	such	such	ADJ
ftr-415	343	17	subsequently	subsequently	ADV
ftr-415	343	18	published	publish	VERB
ftr-415	343	19	guidance	guidance	NOUN
ftr-415	343	20	,	,	PUNCT
ftr-415	343	21	capitalization	capitalization	NOUN
ftr-415	343	22	will	will	AUX
ftr-415	343	23	not	not	PART
ftr-415	343	24	be	be	AUX
ftr-415	343	25	required	require	VERB
ftr-415	343	26	and	and	CCONJ
ftr-415	343	27	a	a	DET
ftr-415	343	28	current	current	ADJ
ftr-415	343	29	deduction	deduction	NOUN
ftr-415	343	30	will	will	AUX
ftr-415	343	31	be	be	AUX
ftr-415	343	32	allowed	allow	VERB
ftr-415	343	33	.	.	PUNCT
ftr-415	344	1	thus	thus	ADV
ftr-415	344	2	,	,	PUNCT
ftr-415	344	3	under	under	ADP
ftr-415	344	4	the	the	DET
ftr-415	344	5	proposed	propose	VERB
ftr-415	344	6	regulations	regulation	NOUN
ftr-415	344	7	,	,	PUNCT
ftr-415	344	8	capitalization	capitalization	NOUN
ftr-415	344	9	thus	thus	ADV
ftr-415	344	10	will	will	AUX
ftr-415	344	11	become	become	VERB
ftr-415	344	12	an	an	DET
ftr-415	344	13	exception	exception	NOUN
ftr-415	344	14	to	to	ADP
ftr-415	344	15	the	the	DET
ftr-415	344	16	norm	norm	NOUN
ftr-415	344	17	of	of	ADP
ftr-415	344	18	deducting	deduct	VERB
ftr-415	344	19	expenditures	expenditure	NOUN
ftr-415	344	20	.	.	PUNCT
ftr-415	345	1	b.	b.	VERB
ftr-415	345	2	the	the	DET
ftr-415	345	3	“	"	PUNCT
ftr-415	345	4	whether	whether	SCONJ
ftr-415	345	5	and	and	CCONJ
ftr-415	345	6	which	which	PRON
ftr-415	345	7	”	"	PUNCT
ftr-415	345	8	test	test	NOUN
ftr-415	345	9	shall	shall	AUX
ftr-415	345	10	too	too	ADV
ftr-415	345	11	pass	pass	VERB
ftr-415	345	12	.	.	PUNCT
ftr-415	346	1	the	the	DET
ftr-415	346	2	proposed	propose	VERB
ftr-415	346	3	regulations	regulation	NOUN
ftr-415	346	4	abandon	abandon	VERB
ftr-415	346	5	the	the	DET
ftr-415	346	6	“	"	PUNCT
ftr-415	346	7	whether	whether	SCONJ
ftr-415	346	8	and	and	CCONJ
ftr-415	346	9	which	which	DET
ftr-415	346	10	”	"	PUNCT
ftr-415	346	11	standard	standard	NOUN
ftr-415	346	12	in	in	ADP
ftr-415	346	13	rev	rev	PROPN
ftr-415	346	14	.	.	PROPN
ftr-415	347	1	rul	rul	PROPN
ftr-415	347	2	.	.	PUNCT
ftr-415	348	1	99	99	NUM
ftr-415	348	2	-	-	SYM
ftr-415	348	3	23	23	NUM
ftr-415	348	4	,	,	PUNCT
ftr-415	348	5	1999	1999	NUM
ftr-415	348	6	-	-	SYM
ftr-415	348	7	1	1	NUM
ftr-415	348	8	c.b	c.b	PROPN
ftr-415	348	9	.	.	PROPN
ftr-415	348	10	998	998	NUM
ftr-415	348	11	,	,	PUNCT
ftr-415	348	12	for	for	ADP
ftr-415	348	13	determining	determine	VERB
ftr-415	348	14	the	the	DET
ftr-415	348	15	line	line	NOUN
ftr-415	348	16	between	between	ADP
ftr-415	348	17	expenditures	expenditure	NOUN
ftr-415	348	18	subject	subject	ADJ
ftr-415	348	19	to	to	ADP
ftr-415	348	20	§	§	PROPN
ftr-415	348	21	195	195	NUM
ftr-415	348	22	and	and	CCONJ
ftr-415	348	23	those	those	PRON
ftr-415	348	24	that	that	PRON
ftr-415	348	25	are	be	AUX
ftr-415	348	26	inherently	inherently	ADV
ftr-415	348	27	capital	capital	NOUN
ftr-415	348	28	as	as	ADP
ftr-415	348	29	costs	cost	NOUN
ftr-415	348	30	of	of	ADP
ftr-415	348	31	the	the	DET
ftr-415	348	32	acquisition	acquisition	NOUN
ftr-415	348	33	of	of	ADP
ftr-415	348	34	the	the	DET
ftr-415	348	35	business	business	NOUN
ftr-415	348	36	itself	itself	PRON
ftr-415	348	37	.	.	PUNCT
ftr-415	349	1	instead	instead	ADV
ftr-415	349	2	,	,	PUNCT
ftr-415	349	3	under	under	ADP
ftr-415	349	4	a	a	DET
ftr-415	349	5	“	"	PUNCT
ftr-415	349	6	bright	bright	ADJ
ftr-415	349	7	-	-	PUNCT
ftr-415	349	8	line	line	NOUN
ftr-415	349	9	rule	rule	NOUN
ftr-415	349	10	,	,	PUNCT
ftr-415	349	11	”	"	PUNCT
ftr-415	349	12	expenses	expense	NOUN
ftr-415	349	13	incurred	incur	VERB
ftr-415	349	14	in	in	ADP
ftr-415	349	15	the	the	DET
ftr-415	349	16	process	process	NOUN
ftr-415	349	17	of	of	ADP
ftr-415	349	18	pursuing	pursue	VERB
ftr-415	349	19	the	the	DET
ftr-415	349	20	acquisition	acquisition	NOUN
ftr-415	349	21	of	of	ADP
ftr-415	349	22	a	a	DET
ftr-415	349	23	trade	trade	NOUN
ftr-415	349	24	or	or	CCONJ
ftr-415	349	25	business	business	NOUN
ftr-415	349	26	(	(	PUNCT
ftr-415	349	27	whether	whether	SCONJ
ftr-415	349	28	the	the	DET
ftr-415	349	29	acquisition	acquisition	NOUN
ftr-415	349	30	is	be	AUX
ftr-415	349	31	structured	structure	VERB
ftr-415	349	32	as	as	ADP
ftr-415	349	33	an	an	DET
ftr-415	349	34	acquisition	acquisition	NOUN
ftr-415	349	35	of	of	ADP
ftr-415	349	36	stock	stock	NOUN
ftr-415	349	37	or	or	CCONJ
ftr-415	349	38	of	of	ADP
ftr-415	349	39	assets	asset	NOUN
ftr-415	349	40	and	and	CCONJ
ftr-415	349	41	whether	whether	SCONJ
ftr-415	349	42	the	the	DET
ftr-415	349	43	taxpayer	taxpayer	NOUN
ftr-415	349	44	is	be	AUX
ftr-415	349	45	the	the	DET
ftr-415	349	46	acquirer	acquirer	NOUN
ftr-415	349	47	or	or	CCONJ
ftr-415	349	48	the	the	DET
ftr-415	349	49	target	target	NOUN
ftr-415	349	50	in	in	ADP
ftr-415	349	51	the	the	DET
ftr-415	349	52	acquisition	acquisition	NOUN
ftr-415	349	53	)	)	PUNCT
ftr-415	349	54	must	must	AUX
ftr-415	349	55	be	be	AUX
ftr-415	349	56	capitalized	capitalize	VERB
ftr-415	349	57	only	only	ADV
ftr-415	349	58	if	if	SCONJ
ftr-415	349	59	they	they	PRON
ftr-415	349	60	are	be	AUX
ftr-415	349	61	“	"	PUNCT
ftr-415	349	62	inherently	inherently	ADV
ftr-415	349	63	facilitative	facilitative	ADJ
ftr-415	349	64	”	"	PUNCT
ftr-415	349	65	of	of	ADP
ftr-415	349	66	the	the	DET
ftr-415	349	67	acquisition	acquisition	NOUN
ftr-415	349	68	or	or	CCONJ
ftr-415	349	69	if	if	SCONJ
ftr-415	349	70	they	they	PRON
ftr-415	349	71	relate	relate	VERB
ftr-415	349	72	to	to	ADP
ftr-415	349	73	activities	activity	NOUN
ftr-415	349	74	performed	perform	VERB
ftr-415	349	75	after	after	ADP
ftr-415	349	76	the	the	DET
ftr-415	349	77	earlier	early	ADJ
ftr-415	349	78	of	of	ADP
ftr-415	349	79	the	the	DET
ftr-415	349	80	date	date	NOUN
ftr-415	349	81	a	a	DET
ftr-415	349	82	letter	letter	NOUN
ftr-415	349	83	of	of	ADP
ftr-415	349	84	intent	intent	NOUN
ftr-415	349	85	(	(	PUNCT
ftr-415	349	86	or	or	CCONJ
ftr-415	349	87	similar	similar	ADJ
ftr-415	349	88	communication	communication	NOUN
ftr-415	349	89	)	)	PUNCT
ftr-415	349	90	is	be	AUX
ftr-415	349	91	issued	issue	VERB
ftr-415	349	92	or	or	CCONJ
ftr-415	349	93	,	,	PUNCT
ftr-415	349	94	if	if	SCONJ
ftr-415	349	95	the	the	DET
ftr-415	349	96	taxpayer	taxpayer	NOUN
ftr-415	349	97	is	be	AUX
ftr-415	349	98	a	a	DET
ftr-415	349	99	corporation	corporation	NOUN
ftr-415	349	100	,	,	PUNCT
ftr-415	349	101	the	the	DET
ftr-415	349	102	date	date	NOUN
ftr-415	349	103	the	the	DET
ftr-415	349	104	board	board	NOUN
ftr-415	349	105	of	of	ADP
ftr-415	349	106	directors	director	NOUN
ftr-415	349	107	approves	approve	VERB
ftr-415	349	108	the	the	DET
ftr-415	349	109	acquisition	acquisition	NOUN
ftr-415	349	110	proposal	proposal	NOUN
ftr-415	349	111	.	.	PUNCT
ftr-415	350	1	the	the	DET
ftr-415	350	2	proposed	propose	VERB
ftr-415	350	3	regulations	regulation	NOUN
ftr-415	350	4	specifically	specifically	ADV
ftr-415	350	5	identify	identify	VERB
ftr-415	350	6	expenditures	expenditure	NOUN
ftr-415	350	7	that	that	PRON
ftr-415	350	8	are	be	AUX
ftr-415	350	9	“	"	PUNCT
ftr-415	350	10	inherently	inherently	ADV
ftr-415	350	11	facilitative	facilitative	ADJ
ftr-415	350	12	,	,	PUNCT
ftr-415	350	13	”	"	PUNCT
ftr-415	350	14	such	such	ADJ
ftr-415	350	15	as	as	ADP
ftr-415	350	16	amounts	amount	NOUN
ftr-415	350	17	relating	relate	VERB
ftr-415	350	18	to	to	ADP
ftr-415	350	19	determining	determine	VERB
ftr-415	350	20	the	the	DET
ftr-415	350	21	value	value	NOUN
ftr-415	350	22	of	of	ADP
ftr-415	350	23	the	the	DET
ftr-415	350	24	target	target	NOUN
ftr-415	350	25	,	,	PUNCT
ftr-415	350	26	drafting	draft	VERB
ftr-415	350	27	transactional	transactional	ADJ
ftr-415	350	28	documents	document	NOUN
ftr-415	350	29	,	,	PUNCT
ftr-415	350	30	or	or	CCONJ
ftr-415	350	31	conveying	convey	VERB
ftr-415	350	32	property	property	NOUN
ftr-415	350	33	between	between	ADP
ftr-415	350	34	the	the	DET
ftr-415	350	35	parties	party	NOUN
ftr-415	350	36	.	.	PUNCT
ftr-415	351	1	under	under	ADP
ftr-415	351	2	this	this	DET
ftr-415	351	3	bright	bright	ADJ
ftr-415	351	4	-	-	PUNCT
ftr-415	351	5	line	line	NOUN
ftr-415	351	6	rule	rule	NOUN
ftr-415	351	7	,	,	PUNCT
ftr-415	351	8	expenditures	expenditure	NOUN
ftr-415	351	9	that	that	PRON
ftr-415	351	10	do	do	AUX
ftr-415	351	11	not	not	PART
ftr-415	351	12	facilitate	facilitate	VERB
ftr-415	351	13	the	the	DET
ftr-415	351	14	acquisition	acquisition	NOUN
ftr-415	351	15	are	be	AUX
ftr-415	351	16	capitalized	capitalize	VERB
ftr-415	351	17	as	as	ADP
ftr-415	351	18	costs	cost	NOUN
ftr-415	351	19	of	of	ADP
ftr-415	351	20	the	the	DET
ftr-415	351	21	business	business	NOUN
ftr-415	351	22	,	,	PUNCT
ftr-415	351	23	and	and	CCONJ
ftr-415	351	24	instead	instead	ADV
ftr-415	351	25	are	be	AUX
ftr-415	351	26	subject	subject	ADJ
ftr-415	351	27	to	to	ADP
ftr-415	351	28	§	§	PROPN
ftr-415	351	29	195	195	NUM
ftr-415	351	30	.	.	PUNCT
ftr-415	352	1	c.	c.	NOUN
ftr-415	352	2	depreciation	depreciation	NOUN
ftr-415	352	3	on	on	ADP
ftr-415	352	4	intangibles	intangible	NOUN
ftr-415	352	5	with	with	ADP
ftr-415	352	6	unascertainable	unascertainable	ADJ
ftr-415	352	7	useful	useful	ADJ
ftr-415	352	8	lives	life	NOUN
ftr-415	352	9	.	.	PUNCT
ftr-415	353	1	the	the	DET
ftr-415	353	2	proposed	propose	VERB
ftr-415	353	3	regulations	regulation	NOUN
ftr-415	353	4	would	would	AUX
ftr-415	353	5	permit	permit	VERB
ftr-415	353	6	amortization	amortization	NOUN
ftr-415	353	7	of	of	ADP
ftr-415	353	8	the	the	DET
ftr-415	353	9	basis	basis	NOUN
ftr-415	353	10	of	of	ADP
ftr-415	353	11	intangibles	intangible	NOUN
ftr-415	353	12	that	that	PRON
ftr-415	353	13	do	do	AUX
ftr-415	353	14	not	not	PART
ftr-415	353	15	have	have	VERB
ftr-415	353	16	readily	readily	ADV
ftr-415	353	17	ascertainable	ascertainable	ADJ
ftr-415	353	18	useful	useful	ADJ
ftr-415	353	19	lives	life	NOUN
ftr-415	353	20	and	and	CCONJ
ftr-415	353	21	for	for	ADP
ftr-415	353	22	which	which	PRON
ftr-415	353	23	a	a	DET
ftr-415	353	24	specific	specific	ADJ
ftr-415	353	25	amortization	amortization	NOUN
ftr-415	353	26	or	or	CCONJ
ftr-415	353	27	depreciation	depreciation	NOUN
ftr-415	353	28	period	period	NOUN
ftr-415	353	29	is	be	AUX
ftr-415	353	30	not	not	PART
ftr-415	353	31	specified	specify	VERB
ftr-415	353	32	in	in	ADP
ftr-415	353	33	the	the	DET
ftr-415	353	34	code	code	NOUN
ftr-415	353	35	or	or	CCONJ
ftr-415	353	36	regulations	regulation	NOUN
ftr-415	353	37	,	,	PUNCT
ftr-415	353	38	and	and	CCONJ
ftr-415	353	39	for	for	ADP
ftr-415	353	40	which	which	PRON
ftr-415	353	41	amortization	amortization	NOUN
ftr-415	353	42	or	or	CCONJ
ftr-415	353	43	depreciation	depreciation	NOUN
ftr-415	353	44	is	be	AUX
ftr-415	353	45	not	not	PART
ftr-415	353	46	proscribed	proscribe	VERB
ftr-415	353	47	.	.	PUNCT
ftr-415	354	1	[	[	X
ftr-415	354	2	prop	prop	NOUN
ftr-415	354	3	.	.	PUNCT
ftr-415	355	1	reg	reg	NOUN
ftr-415	355	2	.	.	PUNCT
ftr-415	356	1	§	§	PROPN
ftr-415	356	2	1.167(a)-3(b	1.167(a)-3(b	PROPN
ftr-415	356	3	)	)	PUNCT
ftr-415	356	4	.	.	PUNCT
ftr-415	356	5	]	]	PUNCT
ftr-415	357	1	unless	unless	SCONJ
ftr-415	357	2	the	the	DET
ftr-415	357	3	irs	irs	PROPN
ftr-415	357	4	provides	provide	VERB
ftr-415	357	5	a	a	DET
ftr-415	357	6	different	different	ADJ
ftr-415	357	7	amortization	amortization	NOUN
ftr-415	357	8	period	period	NOUN
ftr-415	357	9	by	by	ADP
ftr-415	357	10	published	publish	VERB
ftr-415	357	11	guidance	guidance	NOUN
ftr-415	357	12	,	,	PUNCT
ftr-415	357	13	the	the	DET
ftr-415	357	14	“	"	PUNCT
ftr-415	357	15	safe	safe	ADJ
ftr-415	357	16	-	-	PUNCT
ftr-415	357	17	harbor	harbor	NOUN
ftr-415	357	18	”	"	PUNCT
ftr-415	357	19	amortization	amortization	NOUN
ftr-415	357	20	period	period	NOUN
ftr-415	357	21	is	be	AUX
ftr-415	357	22	15	15	NUM
ftr-415	357	23	years	year	NOUN
ftr-415	357	24	,	,	PUNCT
ftr-415	357	25	using	use	VERB
ftr-415	357	26	a	a	DET
ftr-415	357	27	straight	straight	ADJ
ftr-415	357	28	-	-	PUNCT
ftr-415	357	29	line	line	NOUN
ftr-415	357	30	method	method	NOUN
ftr-415	357	31	with	with	ADP
ftr-415	357	32	no	no	DET
ftr-415	357	33	salvage	salvage	NOUN
ftr-415	357	34	value	value	NOUN
ftr-415	357	35	.	.	PUNCT
ftr-415	358	1	thus	thus	ADV
ftr-415	358	2	,	,	PUNCT
ftr-415	358	3	for	for	ADP
ftr-415	358	4	example	example	NOUN
ftr-415	358	5	,	,	PUNCT
ftr-415	358	6	an	an	DET
ftr-415	358	7	amount	amount	NOUN
ftr-415	358	8	paid	pay	VERB
ftr-415	358	9	to	to	PART
ftr-415	358	10	obtain	obtain	VERB
ftr-415	358	11	a	a	DET
ftr-415	358	12	trade	trade	NOUN
ftr-415	358	13	association	association	NOUN
ftr-415	358	14	membership	membership	NOUN
ftr-415	358	15	of	of	ADP
ftr-415	358	16	indefinite	indefinite	ADJ
ftr-415	358	17	duration	duration	NOUN
ftr-415	358	18	would	would	AUX
ftr-415	358	19	be	be	AUX
ftr-415	358	20	amortizable	amortizable	ADJ
ftr-415	358	21	over	over	ADP
ftr-415	358	22	15	15	NUM
ftr-415	358	23	years	year	NOUN
ftr-415	358	24	.	.	PUNCT
ftr-415	359	1	the	the	DET
ftr-415	359	2	amortization	amortization	NOUN
ftr-415	359	3	rule	rule	NOUN
ftr-415	359	4	does	do	AUX
ftr-415	359	5	not	not	PART
ftr-415	359	6	apply	apply	VERB
ftr-415	359	7	to	to	ADP
ftr-415	359	8	intangible	intangible	ADJ
ftr-415	359	9	assets	asset	NOUN
ftr-415	359	10	acquired	acquire	VERB
ftr-415	359	11	from	from	ADP
ftr-415	359	12	another	another	DET
ftr-415	359	13	party	party	NOUN
ftr-415	359	14	or	or	CCONJ
ftr-415	359	15	to	to	ADP
ftr-415	359	16	self	self	NOUN
ftr-415	359	17	-	-	PUNCT
ftr-415	359	18	created	create	VERB
ftr-415	359	19	financial	financial	ADJ
ftr-415	359	20	interests	interest	NOUN
ftr-415	359	21	,	,	PUNCT
ftr-415	359	22	but	but	CCONJ
ftr-415	359	23	these	these	DET
ftr-415	359	24	intangibles	intangible	NOUN
ftr-415	359	25	may	may	AUX
ftr-415	359	26	be	be	AUX
ftr-415	359	27	amortizable	amortizable	ADJ
ftr-415	359	28	under	under	ADP
ftr-415	359	29	§	§	PROPN
ftr-415	359	30	197	197	NUM
ftr-415	359	31	or	or	CCONJ
ftr-415	359	32	under	under	ADP
ftr-415	359	33	other	other	ADJ
ftr-415	359	34	provisions	provision	NOUN
ftr-415	359	35	of	of	ADP
ftr-415	359	36	the	the	DET
ftr-415	359	37	code	code	NOUN
ftr-415	359	38	or	or	CCONJ
ftr-415	359	39	regulations	regulation	NOUN
ftr-415	359	40	.	.	PUNCT
ftr-415	360	1	intangibles	intangible	NOUN
ftr-415	360	2	that	that	PRON
ftr-415	360	3	have	have	VERB
ftr-415	360	4	readily	readily	ADV
ftr-415	360	5	ascertainable	ascertainable	ADJ
ftr-415	360	6	useful	useful	ADJ
ftr-415	360	7	lives	life	NOUN
ftr-415	360	8	are	be	AUX
ftr-415	360	9	amortized	amortize	VERB
ftr-415	360	10	over	over	ADP
ftr-415	360	11	those	those	DET
ftr-415	360	12	lives	life	NOUN
ftr-415	360	13	.	.	PUNCT
ftr-415	361	1	capitalized	capitalize	VERB
ftr-415	361	2	costs	cost	NOUN
ftr-415	361	3	of	of	ADP
ftr-415	361	4	a	a	DET
ftr-415	361	5	corporate	corporate	ADJ
ftr-415	361	6	restructuring	restructuring	NOUN
ftr-415	361	7	,	,	PUNCT
ftr-415	361	8	reorganization	reorganization	NOUN
ftr-415	361	9	,	,	PUNCT
ftr-415	361	10	or	or	CCONJ
ftr-415	361	11	acquisition	acquisition	NOUN
ftr-415	361	12	of	of	ADP
ftr-415	361	13	equity	equity	NOUN
ftr-415	361	14	capital	capital	NOUN
ftr-415	361	15	are	be	AUX
ftr-415	361	16	not	not	PART
ftr-415	361	17	amortizable	amortizable	ADJ
ftr-415	361	18	.	.	PUNCT
ftr-415	362	1	94	94	NUM
ftr-415	362	2	florida	florida	PROPN
ftr-415	362	3	tax	tax	NOUN
ftr-415	362	4	review	review	NOUN
ftr-415	363	1	[	[	X
ftr-415	363	2	vol.6	vol.6	NUM
ftr-415	363	3	:	:	PUNCT
ftr-415	363	4	si	si	PROPN
ftr-415	363	5	d.	d.	PROPN
ftr-415	363	6	the	the	DET
ftr-415	363	7	12	12	NUM
ftr-415	363	8	-	-	PUNCT
ftr-415	363	9	month	month	NOUN
ftr-415	363	10	rule	rule	NOUN
ftr-415	363	11	for	for	ADP
ftr-415	363	12	prepaid	prepay	VERB
ftr-415	363	13	expenses	expense	NOUN
ftr-415	363	14	.	.	PUNCT
ftr-415	364	1	the	the	DET
ftr-415	364	2	proposed	propose	VERB
ftr-415	364	3	regulations	regulation	NOUN
ftr-415	364	4	require	require	VERB
ftr-415	364	5	that	that	SCONJ
ftr-415	364	6	prepaid	prepaid	ADJ
ftr-415	364	7	expenses	expense	NOUN
ftr-415	364	8	be	be	AUX
ftr-415	364	9	capitalized	capitalize	VERB
ftr-415	364	10	;	;	PUNCT
ftr-415	364	11	but	but	CCONJ
ftr-415	364	12	an	an	DET
ftr-415	364	13	expenditure	expenditure	NOUN
ftr-415	364	14	to	to	PART
ftr-415	364	15	create	create	VERB
ftr-415	364	16	or	or	CCONJ
ftr-415	364	17	enhance	enhance	VERB
ftr-415	364	18	intangible	intangible	ADJ
ftr-415	364	19	rights	right	NOUN
ftr-415	364	20	or	or	CCONJ
ftr-415	364	21	benefits	benefit	NOUN
ftr-415	364	22	that	that	PRON
ftr-415	364	23	do	do	AUX
ftr-415	364	24	not	not	PART
ftr-415	364	25	extend	extend	VERB
ftr-415	364	26	for	for	ADP
ftr-415	364	27	more	more	ADJ
ftr-415	364	28	than	than	ADP
ftr-415	364	29	12	12	NUM
ftr-415	364	30	months	month	NOUN
ftr-415	364	31	after	after	SCONJ
ftr-415	364	32	the	the	DET
ftr-415	364	33	expenditure	expenditure	NOUN
ftr-415	364	34	is	be	AUX
ftr-415	364	35	incurred	incur	VERB
ftr-415	364	36	is	be	AUX
ftr-415	364	37	not	not	PART
ftr-415	364	38	required	require	VERB
ftr-415	364	39	to	to	PART
ftr-415	364	40	be	be	AUX
ftr-415	364	41	capitalized	capitalize	VERB
ftr-415	364	42	.	.	PUNCT
ftr-415	365	1	prepaid	prepay	VERB
ftr-415	365	2	expenses	expense	NOUN
ftr-415	365	3	covering	cover	VERB
ftr-415	365	4	a	a	DET
ftr-415	365	5	period	period	NOUN
ftr-415	365	6	of	of	ADP
ftr-415	365	7	more	more	ADJ
ftr-415	365	8	than	than	ADP
ftr-415	365	9	12	12	NUM
ftr-415	365	10	months	month	NOUN
ftr-415	365	11	would	would	AUX
ftr-415	365	12	continue	continue	VERB
ftr-415	365	13	to	to	PART
ftr-415	365	14	be	be	AUX
ftr-415	365	15	capitalized	capitalize	VERB
ftr-415	365	16	in	in	ADP
ftr-415	365	17	full	full	ADJ
ftr-415	365	18	and	and	CCONJ
ftr-415	365	19	deducted	deduct	VERB
ftr-415	365	20	ratably	ratably	ADV
ftr-415	365	21	over	over	ADP
ftr-415	365	22	the	the	DET
ftr-415	365	23	period	period	NOUN
ftr-415	365	24	benefited	benefit	VERB
ftr-415	365	25	.	.	PUNCT
ftr-415	366	1	when	when	SCONJ
ftr-415	366	2	determining	determine	VERB
ftr-415	366	3	the	the	DET
ftr-415	366	4	duration	duration	NOUN
ftr-415	366	5	of	of	ADP
ftr-415	366	6	a	a	DET
ftr-415	366	7	right	right	NOUN
ftr-415	366	8	,	,	PUNCT
ftr-415	366	9	renewal	renewal	NOUN
ftr-415	366	10	periods	period	NOUN
ftr-415	366	11	must	must	AUX
ftr-415	366	12	be	be	AUX
ftr-415	366	13	taken	take	VERB
ftr-415	366	14	into	into	ADP
ftr-415	366	15	account	account	NOUN
ftr-415	366	16	if	if	SCONJ
ftr-415	366	17	the	the	DET
ftr-415	366	18	facts	fact	NOUN
ftr-415	366	19	and	and	CCONJ
ftr-415	366	20	circumstances	circumstance	NOUN
ftr-415	366	21	indicate	indicate	VERB
ftr-415	366	22	a	a	DET
ftr-415	366	23	reasonable	reasonable	ADJ
ftr-415	366	24	expectancy	expectancy	NOUN
ftr-415	366	25	of	of	ADP
ftr-415	366	26	renewal	renewal	NOUN
ftr-415	366	27	.	.	PUNCT
ftr-415	367	1	for	for	ADP
ftr-415	367	2	accrual	accrual	ADJ
ftr-415	367	3	method	method	NOUN
ftr-415	367	4	taxpayers	taxpayer	NOUN
ftr-415	367	5	,	,	PUNCT
ftr-415	367	6	however	however	ADV
ftr-415	367	7	,	,	PUNCT
ftr-415	367	8	the	the	DET
ftr-415	367	9	scope	scope	NOUN
ftr-415	367	10	of	of	ADP
ftr-415	367	11	the	the	DET
ftr-415	367	12	ability	ability	NOUN
ftr-415	367	13	to	to	PART
ftr-415	367	14	deduct	deduct	VERB
ftr-415	367	15	prepayments	prepayment	NOUN
ftr-415	367	16	under	under	ADP
ftr-415	367	17	the	the	DET
ftr-415	367	18	“	"	PUNCT
ftr-415	367	19	12	12	NUM
ftr-415	367	20	-	-	PUNCT
ftr-415	367	21	month	month	NOUN
ftr-415	367	22	rule	rule	NOUN
ftr-415	367	23	”	"	PUNCT
ftr-415	367	24	in	in	ADP
ftr-415	367	25	the	the	DET
ftr-415	367	26	proposed	propose	VERB
ftr-415	367	27	regulations	regulation	NOUN
ftr-415	367	28	is	be	AUX
ftr-415	367	29	limited	limit	VERB
ftr-415	367	30	by	by	ADP
ftr-415	367	31	the	the	DET
ftr-415	367	32	economic	economic	ADJ
ftr-415	367	33	performance	performance	NOUN
ftr-415	367	34	requirement	requirement	NOUN
ftr-415	367	35	of	of	ADP
ftr-415	367	36	§	§	PROPN
ftr-415	367	37	461(h	461(h	PROPN
ftr-415	367	38	)	)	PUNCT
ftr-415	367	39	,	,	PUNCT
ftr-415	367	40	which	which	PRON
ftr-415	367	41	under	under	ADP
ftr-415	367	42	the	the	DET
ftr-415	367	43	proposed	propose	VERB
ftr-415	367	44	regulations	regulation	NOUN
ftr-415	367	45	trumps	trump	VERB
ftr-415	367	46	the	the	DET
ftr-415	367	47	“	"	PUNCT
ftr-415	367	48	12	12	NUM
ftr-415	367	49	-	-	PUNCT
ftr-415	367	50	month	month	NOUN
ftr-415	367	51	rule	rule	NOUN
ftr-415	367	52	.	.	PUNCT
ftr-415	367	53	”	"	PUNCT
ftr-415	368	1	3	3	NUM
ftr-415	368	2	.	.	X
ftr-415	368	3	impact	impact	NOUN
ftr-415	368	4	fees	fee	NOUN
ftr-415	368	5	m	m	VERB
ftr-415	368	6	ust	ust	AUX
ftr-415	368	7	be	be	AUX
ftr-415	368	8	capitalized	capitalize	VERB
ftr-415	368	9	.	.	PUNCT
ftr-415	369	1	rev	rev	PROPN
ftr-415	369	2	.	.	PROPN
ftr-415	370	1	rul	rul	PROPN
ftr-415	370	2	.	.	PUNCT
ftr-415	370	3	2002	2002	NUM
ftr-415	370	4	-	-	SYM
ftr-415	370	5	9	9	NUM
ftr-415	370	6	,	,	PUNCT
ftr-415	370	7	2002	2002	NUM
ftr-415	370	8	-	-	SYM
ftr-415	370	9	10	10	NUM
ftr-415	370	10	i.r.b	i.r.b	NOUN
ftr-415	370	11	.	.	PUNCT
ftr-415	371	1	614	614	NUM
ftr-415	371	2	(	(	PUNCT
ftr-415	371	3	3/11/02	3/11/02	NUM
ftr-415	371	4	)	)	PUNCT
ftr-415	371	5	.	.	PUNCT
ftr-415	372	1	impact	impact	NOUN
ftr-415	372	2	fees	fee	NOUN
ftr-415	372	3	are	be	AUX
ftr-415	372	4	one	one	NUM
ftr-415	372	5	-	-	PUNCT
ftr-415	372	6	time	time	NOUN
ftr-415	372	7	charges	charge	NOUN
ftr-415	372	8	that	that	PRON
ftr-415	372	9	are	be	AUX
ftr-415	372	10	imposed	impose	VERB
ftr-415	372	11	by	by	ADP
ftr-415	372	12	a	a	DET
ftr-415	372	13	state	state	NOUN
ftr-415	372	14	or	or	CCONJ
ftr-415	372	15	local	local	ADJ
ftr-415	372	16	government	government	NOUN
ftr-415	372	17	against	against	ADP
ftr-415	372	18	new	new	ADJ
ftr-415	372	19	or	or	CCONJ
ftr-415	372	20	expanded	expand	VERB
ftr-415	372	21	real	real	ADJ
ftr-415	372	22	estate	estate	NOUN
ftr-415	372	23	developments	development	NOUN
ftr-415	372	24	to	to	PART
ftr-415	372	25	finance	finance	VERB
ftr-415	372	26	specific	specific	ADJ
ftr-415	372	27	offsite	offsite	ADJ
ftr-415	372	28	capital	capital	NOUN
ftr-415	372	29	improvements	improvement	NOUN
ftr-415	372	30	for	for	ADP
ftr-415	372	31	general	general	ADJ
ftr-415	372	32	public	public	ADJ
ftr-415	372	33	use	use	NOUN
ftr-415	372	34	necessitated	necessitate	VERB
ftr-415	372	35	by	by	ADP
ftr-415	372	36	the	the	DET
ftr-415	372	37	development	development	NOUN
ftr-415	372	38	.	.	PUNCT
ftr-415	373	1	these	these	DET
ftr-415	373	2	fees	fee	NOUN
ftr-415	373	3	are	be	AUX
ftr-415	373	4	refundable	refundable	ADJ
ftr-415	373	5	if	if	SCONJ
ftr-415	373	6	the	the	DET
ftr-415	373	7	new	new	ADJ
ftr-415	373	8	development	development	NOUN
ftr-415	373	9	ultimately	ultimately	ADV
ftr-415	373	10	is	be	AUX
ftr-415	373	11	not	not	PART
ftr-415	373	12	constructed	construct	VERB
ftr-415	373	13	.	.	PUNCT
ftr-415	374	1	these	these	DET
ftr-415	374	2	impact	impact	NOUN
ftr-415	374	3	fees	fee	NOUN
ftr-415	374	4	are	be	AUX
ftr-415	374	5	capitalized	capitalize	VERB
ftr-415	374	6	costs	cost	NOUN
ftr-415	374	7	allocable	allocable	ADJ
ftr-415	374	8	to	to	ADP
ftr-415	374	9	the	the	DET
ftr-415	374	10	building	building	NOUN
ftr-415	374	11	under	under	ADP
ftr-415	374	12	§	§	PROPN
ftr-415	374	13	§	§	ADJ
ftr-415	374	14	263(a	263(a	NUM
ftr-415	374	15	)	)	PUNCT
ftr-415	374	16	and	and	CCONJ
ftr-415	374	17	263a	263a	PROPN
ftr-415	374	18	.	.	PUNCT
ftr-415	375	1	the	the	DET
ftr-415	375	2	ruling	ruling	NOUN
ftr-415	375	3	also	also	ADV
ftr-415	375	4	contains	contain	VERB
ftr-415	375	5	provisions	provision	NOUN
ftr-415	375	6	for	for	ADP
ftr-415	375	7	changing	change	VERB
ftr-415	375	8	accounting	accounting	NOUN
ftr-415	375	9	methods	method	NOUN
ftr-415	375	10	to	to	PART
ftr-415	375	11	comply	comply	VERB
ftr-415	375	12	with	with	ADP
ftr-415	375	13	its	its	PRON
ftr-415	375	14	provisions	provision	NOUN
ftr-415	375	15	.	.	PUNCT
ftr-415	376	1	4	4	X
ftr-415	376	2	.	.	X
ftr-415	377	1	you	you	PRON
ftr-415	377	2	do	do	AUX
ftr-415	377	3	n’t	not	PART
ftr-415	377	4	have	have	VERB
ftr-415	377	5	to	to	PART
ftr-415	377	6	capitalize	capitalize	VERB
ftr-415	377	7	and	and	CCONJ
ftr-415	377	8	depreciate	depreciate	VERB
ftr-415	377	9	business	business	NOUN
ftr-415	377	10	assets	asset	NOUN
ftr-415	377	11	if	if	SCONJ
ftr-415	377	12	you	you	PRON
ftr-415	377	13	can	can	AUX
ftr-415	377	14	prove	prove	VERB
ftr-415	377	15	average	average	ADJ
ftr-415	377	16	use	use	NOUN
ftr-415	377	17	of	of	ADP
ftr-415	377	18	less	less	ADJ
ftr-415	377	19	than	than	ADP
ftr-415	377	20	one	one	NUM
ftr-415	377	21	year	year	NOUN
ftr-415	377	22	.	.	PUNCT
ftr-415	378	1	prudential	prudential	ADJ
ftr-415	378	2	overall	overall	ADJ
ftr-415	378	3	supply	supply	PROPN
ftr-415	378	4	v.	v.	ADP
ftr-415	378	5	commissioner	commissioner	PROPN
ftr-415	378	6	,	,	PUNCT
ftr-415	378	7	t.c	t.c	PROPN
ftr-415	378	8	.	.	PROPN
ftr-415	378	9	memo	memo	NOUN
ftr-415	378	10	.	.	PUNCT
ftr-415	379	1	2002	2002	NUM
ftr-415	379	2	-	-	SYM
ftr-415	379	3	103	103	NUM
ftr-415	379	4	(	(	PUNCT
ftr-415	379	5	4/23/02	4/23/02	NUM
ftr-415	379	6	)	)	PUNCT
ftr-415	379	7	.	.	PUNCT
ftr-415	380	1	the	the	DET
ftr-415	380	2	taxpayer	taxpayer	NOUN
ftr-415	380	3	was	be	AUX
ftr-415	380	4	an	an	DET
ftr-415	380	5	industrial	industrial	ADJ
ftr-415	380	6	uniform	uniform	NOUN
ftr-415	380	7	rental	rental	ADJ
ftr-415	380	8	/	/	SYM
ftr-415	380	9	laundry	laundry	NOUN
ftr-415	380	10	business	business	NOUN
ftr-415	380	11	that	that	PRON
ftr-415	380	12	derived	derive	VERB
ftr-415	380	13	most	most	ADJ
ftr-415	380	14	of	of	ADP
ftr-415	380	15	its	its	PRON
ftr-415	380	16	income	income	NOUN
ftr-415	380	17	from	from	ADP
ftr-415	380	18	services	service	NOUN
ftr-415	380	19	related	relate	VERB
ftr-415	380	20	to	to	ADP
ftr-415	380	21	the	the	DET
ftr-415	380	22	uniforms	uniform	NOUN
ftr-415	380	23	it	it	PRON
ftr-415	380	24	rented	rent	VERB
ftr-415	380	25	to	to	ADP
ftr-415	380	26	customers	customer	NOUN
ftr-415	380	27	.	.	PUNCT
ftr-415	381	1	the	the	DET
ftr-415	381	2	rental	rental	ADJ
ftr-415	381	3	uniforms	uniform	NOUN
ftr-415	381	4	were	be	AUX
ftr-415	381	5	emblazoned	emblazon	VERB
ftr-415	381	6	with	with	ADP
ftr-415	381	7	customers	customer	NOUN
ftr-415	381	8	’	'	PUNCT
ftr-415	381	9	logos	logo	NOUN
ftr-415	381	10	and	and	CCONJ
ftr-415	381	11	fitted	fit	VERB
ftr-415	381	12	to	to	ADP
ftr-415	381	13	specific	specific	ADJ
ftr-415	381	14	customers	customer	NOUN
ftr-415	381	15	’	’	PART
ftr-415	381	16	employees	employee	NOUN
ftr-415	381	17	.	.	PUNCT
ftr-415	382	1	the	the	DET
ftr-415	382	2	taxpayer	taxpayer	NOUN
ftr-415	382	3	consistently	consistently	ADV
ftr-415	382	4	deducted	deduct	VERB
ftr-415	382	5	the	the	DET
ftr-415	382	6	cost	cost	NOUN
ftr-415	382	7	of	of	ADP
ftr-415	382	8	the	the	DET
ftr-415	382	9	uniforms	uniform	NOUN
ftr-415	382	10	[	[	X
ftr-415	382	11	for	for	ADP
ftr-415	382	12	both	both	CCONJ
ftr-415	382	13	tax	tax	NOUN
ftr-415	382	14	and	and	CCONJ
ftr-415	382	15	financial	financial	ADJ
ftr-415	382	16	accounting	accounting	NOUN
ftr-415	382	17	purposes	purpose	NOUN
ftr-415	382	18	]	]	PUNCT
ftr-415	382	19	,	,	PUNCT
ftr-415	382	20	but	but	CCONJ
ftr-415	382	21	the	the	DET
ftr-415	382	22	commissioner	commissioner	NOUN
ftr-415	382	23	,	,	PUNCT
ftr-415	382	24	under	under	ADP
ftr-415	382	25	§	§	PROPN
ftr-415	382	26	446(b	446(b	PROPN
ftr-415	382	27	)	)	PUNCT
ftr-415	382	28	,	,	PUNCT
ftr-415	382	29	sought	seek	VERB
ftr-415	382	30	to	to	PART
ftr-415	382	31	change	change	VERB
ftr-415	382	32	the	the	DET
ftr-415	382	33	taxpayer	taxpayer	NOUN
ftr-415	382	34	’s	’s	PART
ftr-415	382	35	accounting	accounting	NOUN
ftr-415	382	36	method	method	NOUN
ftr-415	382	37	to	to	ADP
ftr-415	382	38	capitalization	capitalization	NOUN
ftr-415	382	39	and	and	CCONJ
ftr-415	382	40	depreciation	depreciation	NOUN
ftr-415	382	41	.	.	PUNCT
ftr-415	383	1	judge	judge	PROPN
ftr-415	383	2	cohen	cohen	PROPN
ftr-415	383	3	found	find	VERB
ftr-415	383	4	that	that	SCONJ
ftr-415	383	5	the	the	DET
ftr-415	383	6	taxpayer	taxpayer	NOUN
ftr-415	383	7	had	have	AUX
ftr-415	383	8	proven	prove	VERB
ftr-415	383	9	that	that	SCONJ
ftr-415	383	10	the	the	DET
ftr-415	383	11	average	average	ADJ
ftr-415	383	12	useful	useful	ADJ
ftr-415	383	13	service	service	NOUN
ftr-415	383	14	life	life	NOUN
ftr-415	383	15	of	of	ADP
ftr-415	383	16	the	the	DET
ftr-415	383	17	garments	garment	NOUN
ftr-415	383	18	was	be	AUX
ftr-415	383	19	less	less	ADJ
ftr-415	383	20	than	than	ADP
ftr-415	383	21	one	one	NUM
ftr-415	383	22	year	year	NOUN
ftr-415	383	23	,	,	PUNCT
ftr-415	383	24	even	even	ADV
ftr-415	383	25	though	though	SCONJ
ftr-415	383	26	the	the	DET
ftr-415	383	27	physical	physical	ADJ
ftr-415	383	28	life	life	NOUN
ftr-415	383	29	of	of	ADP
ftr-415	383	30	the	the	DET
ftr-415	383	31	garments	garment	NOUN
ftr-415	383	32	exceeded	exceed	VERB
ftr-415	383	33	one	one	NUM
ftr-415	383	34	year	year	NOUN
ftr-415	383	35	,	,	PUNCT
ftr-415	383	36	and	and	CCONJ
ftr-415	383	37	allowed	allow	VERB
ftr-415	383	38	the	the	DET
ftr-415	383	39	taxpayer	taxpayer	NOUN
ftr-415	383	40	to	to	PART
ftr-415	383	41	continue	continue	VERB
ftr-415	383	42	to	to	PART
ftr-415	383	43	expense	expense	VERB
ftr-415	383	44	the	the	DET
ftr-415	383	45	garments	garment	NOUN
ftr-415	383	46	.	.	PUNCT
ftr-415	384	1	5	5	X
ftr-415	384	2	.	.	X
ftr-415	385	1	you	you	PRON
ftr-415	385	2	do	do	AUX
ftr-415	385	3	n’t	not	PART
ftr-415	385	4	have	have	VERB
ftr-415	385	5	to	to	PART
ftr-415	385	6	create	create	VERB
ftr-415	385	7	value	value	NOUN
ftr-415	385	8	to	to	PART
ftr-415	385	9	have	have	VERB
ftr-415	385	10	to	to	PART
ftr-415	385	11	capitalize	capitalize	VERB
ftr-415	385	12	an	an	DET
ftr-415	385	13	expenditure	expenditure	NOUN
ftr-415	385	14	.	.	PUNCT
ftr-415	386	1	winter	winter	NOUN
ftr-415	386	2	v.	v.	PROPN
ftr-415	386	3	commissioner	commissioner	PROPN
ftr-415	386	4	,	,	PUNCT
ftr-415	386	5	t.c	t.c	PROPN
ftr-415	386	6	.	.	PROPN
ftr-415	386	7	memo	memo	NOUN
ftr-415	386	8	.	.	PUNCT
ftr-415	387	1	2002	2002	NUM
ftr-415	387	2	-	-	SYM
ftr-415	387	3	173	173	NUM
ftr-415	387	4	(	(	PUNCT
ftr-415	387	5	7/22/02	7/22/02	NUM
ftr-415	387	6	)	)	PUNCT
ftr-415	387	7	.	.	PUNCT
ftr-415	388	1	the	the	DET
ftr-415	388	2	tax	tax	NOUN
ftr-415	388	3	court	court	NOUN
ftr-415	388	4	(	(	PUNCT
ftr-415	388	5	judge	judge	PROPN
ftr-415	388	6	ruwe	ruwe	PROPN
ftr-415	388	7	)	)	PUNCT
ftr-415	388	8	required	require	VERB
ftr-415	388	9	capitalization	capitalization	NOUN
ftr-415	388	10	of	of	ADP
ftr-415	388	11	legal	legal	ADJ
ftr-415	388	12	fees	fee	NOUN
ftr-415	388	13	incurred	incur	VERB
ftr-415	388	14	by	by	ADP
ftr-415	388	15	the	the	DET
ftr-415	388	16	buyer	buyer	NOUN
ftr-415	388	17	of	of	ADP
ftr-415	388	18	a	a	DET
ftr-415	388	19	hotel	hotel	NOUN
ftr-415	388	20	in	in	ADP
ftr-415	388	21	a	a	DET
ftr-415	388	22	suit	suit	NOUN
ftr-415	388	23	against	against	ADP
ftr-415	388	24	the	the	DET
ftr-415	388	25	seller	seller	NOUN
ftr-415	388	26	for	for	ADP
ftr-415	388	27	damages	damage	NOUN
ftr-415	388	28	based	base	VERB
ftr-415	388	29	upon	upon	SCONJ
ftr-415	388	30	alleged	allege	VERB
ftr-415	388	31	misrepresentations	misrepresentation	NOUN
ftr-415	388	32	that	that	PRON
ftr-415	388	33	caused	cause	VERB
ftr-415	388	34	buyer	buyer	NOUN
ftr-415	388	35	to	to	PART
ftr-415	388	36	pay	pay	VERB
ftr-415	388	37	an	an	DET
ftr-415	388	38	inflated	inflated	ADJ
ftr-415	388	39	price	price	NOUN
ftr-415	388	40	.	.	PUNCT
ftr-415	389	1	“	"	PUNCT
ftr-415	389	2	[	[	X
ftr-415	389	3	t]he	t]he	ADV
ftr-415	389	4	test	test	NOUN
ftr-415	389	5	for	for	ADP
ftr-415	389	6	capitalization	capitalization	NOUN
ftr-415	389	7	does	do	AUX
ftr-415	389	8	not	not	PART
ftr-415	389	9	hinge	hinge	VERB
ftr-415	389	10	on	on	ADP
ftr-415	389	11	the	the	DET
ftr-415	389	12	amount	amount	NOUN
ftr-415	389	13	of	of	ADP
ftr-415	389	14	value	value	NOUN
ftr-415	389	15	added	add	VERB
ftr-415	389	16	to	to	ADP
ftr-415	389	17	property	property	NOUN
ftr-415	389	18	but	but	CCONJ
ftr-415	389	19	looks	look	VERB
ftr-415	389	20	at	at	ADP
ftr-415	389	21	the	the	DET
ftr-415	389	22	nature	nature	NOUN
ftr-415	389	23	of	of	ADP
ftr-415	389	24	the	the	DET
ftr-415	389	25	expense	expense	NOUN
ftr-415	389	26	itself	itself	PRON
ftr-415	389	27	.	.	PUNCT
ftr-415	389	28	”	"	PUNCT
ftr-415	390	1	c.	c.	PROPN
ftr-415	390	2	reasonable	reasonable	ADJ
ftr-415	390	3	compensation	compensation	NOUN
ftr-415	390	4	there	there	PRON
ftr-415	390	5	were	be	VERB
ftr-415	390	6	no	no	DET
ftr-415	390	7	significant	significant	ADJ
ftr-415	390	8	developments	development	NOUN
ftr-415	390	9	in	in	ADP
ftr-415	390	10	this	this	DET
ftr-415	390	11	topic	topic	NOUN
ftr-415	390	12	in	in	ADP
ftr-415	390	13	2002	2002	NUM
ftr-415	390	14	.	.	PUNCT
ftr-415	391	1	d.	d.	PROPN
ftr-415	391	2	miscellaneous	miscellaneous	PROPN
ftr-415	391	3	expenses	expense	VERB
ftr-415	391	4	1	1	NUM
ftr-415	391	5	.	.	PUNCT
ftr-415	392	1	the	the	DET
ftr-415	392	2	employer	employer	NOUN
ftr-415	392	3	’s	’s	PART
ftr-415	392	4	deduction	deduction	NOUN
ftr-415	392	5	was	be	AUX
ftr-415	392	6	more	more	ADJ
ftr-415	392	7	than	than	ADP
ftr-415	392	8	the	the	DET
ftr-415	392	9	includible	includible	NOUN
ftr-415	392	10	compensation	compensation	NOUN
ftr-415	392	11	and	and	CCONJ
ftr-415	392	12	it	it	PRON
ftr-415	392	13	was	be	AUX
ftr-415	392	14	legal	legal	ADJ
ftr-415	392	15	!	!	PUNCT
ftr-415	393	1	sutherland	sutherland	PROPN
ftr-415	393	2	lumber	lumber	PROPN
ftr-415	393	3	-	-	PUNCT
ftr-415	393	4	southwest	southwest	PROPN
ftr-415	393	5	,	,	PUNCT
ftr-415	393	6	inc	inc	PROPN
ftr-415	393	7	.	.	PROPN
ftr-415	394	1	v.	v.	PROPN
ftr-415	394	2	commissioner	commissioner	PROPN
ftr-415	394	3	,	,	PUNCT
ftr-415	394	4	114	114	NUM
ftr-415	394	5	t.c	t.c	PROPN
ftr-415	394	6	.	.	PROPN
ftr-415	394	7	197	197	NUM
ftr-415	394	8	(	(	PUNCT
ftr-415	394	9	3/28/00	3/28/00	NUM
ftr-415	394	10	)	)	PUNCT
ftr-415	394	11	,	,	PUNCT
ftr-415	394	12	aff’d	aff’d	VERB
ftr-415	394	13	per	per	ADP
ftr-415	394	14	curiam	curiam	NOUN
ftr-415	394	15	,	,	PUNCT
ftr-415	394	16	255	255	NUM
ftr-415	394	17	f.3d	f.3d	NUM
ftr-415	394	18	495	495	NUM
ftr-415	394	19	,	,	PUNCT
ftr-415	394	20	2001	2001	NUM
ftr-415	394	21	-	-	SYM
ftr-415	394	22	2	2	NUM
ftr-415	394	23	u.s.t.c	u.s.t.c	PROPN
ftr-415	394	24	.	.	PROPN
ftr-415	395	1	¶50,503	¶50,503	ADV
ftr-415	395	2	,	,	PUNCT
ftr-415	395	3	88	88	NUM
ftr-415	395	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	395	5	2001	2001	NUM
ftr-415	395	6	-	-	SYM
ftr-415	395	7	5026	5026	NUM
ftr-415	395	8	(	(	PUNCT
ftr-415	395	9	8th	8th	ADJ
ftr-415	395	10	cir	cir	NOUN
ftr-415	395	11	.	.	PUNCT
ftr-415	396	1	7/3/01	7/3/01	NUM
ftr-415	396	2	)	)	PUNCT
ftr-415	396	3	.	.	PUNCT
ftr-415	397	1	pursuant	pursuant	ADJ
ftr-415	397	2	to	to	ADP
ftr-415	397	3	temp	temp	NOUN
ftr-415	397	4	.	.	PUNCT
ftr-415	398	1	reg	reg	NOUN
ftr-415	398	2	.	.	PUNCT
ftr-415	399	1	§	§	PROPN
ftr-415	399	2	1.162	1.162	NUM
ftr-415	399	3	-	-	SYM
ftr-415	399	4	25	25	NUM
ftr-415	399	5	t	t	PROPN
ftr-415	399	6	,	,	PUNCT
ftr-415	399	7	an	an	DET
ftr-415	399	8	employer	employer	NOUN
ftr-415	399	9	-	-	PUNCT
ftr-415	399	10	corporation	corporation	NOUN
ftr-415	399	11	that	that	PRON
ftr-415	399	12	provided	provide	VERB
ftr-415	399	13	private	private	ADJ
ftr-415	399	14	nonbusiness	nonbusiness	NOUN
ftr-415	399	15	flights	flight	NOUN
ftr-415	399	16	on	on	ADP
ftr-415	399	17	a	a	DET
ftr-415	399	18	company	company	NOUN
ftr-415	399	19	owned	own	VERB
ftr-415	399	20	airplane	airplane	NOUN
ftr-415	399	21	to	to	ADP
ftr-415	399	22	employees	employee	NOUN
ftr-415	399	23	was	be	AUX
ftr-415	399	24	permitted	permit	VERB
ftr-415	399	25	2003	2003	NUM
ftr-415	399	26	]	]	PUNCT
ftr-415	399	27	recent	recent	ADJ
ftr-415	399	28	developments	development	NOUN
ftr-415	399	29	in	in	ADP
ftr-415	399	30	federal	federal	ADJ
ftr-415	399	31	income	income	NOUN
ftr-415	399	32	taxation	taxation	NOUN
ftr-415	399	33	95	95	NUM
ftr-415	399	34	to	to	PART
ftr-415	399	35	deduct	deduct	VERB
ftr-415	399	36	the	the	DET
ftr-415	399	37	cost	cost	NOUN
ftr-415	399	38	of	of	ADP
ftr-415	399	39	providing	provide	VERB
ftr-415	399	40	the	the	DET
ftr-415	399	41	flights	flight	NOUN
ftr-415	399	42	because	because	SCONJ
ftr-415	399	43	the	the	DET
ftr-415	399	44	fair	fair	ADJ
ftr-415	399	45	market	market	NOUN
ftr-415	399	46	value	value	NOUN
ftr-415	399	47	of	of	ADP
ftr-415	399	48	the	the	DET
ftr-415	399	49	flights	flight	NOUN
ftr-415	399	50	was	be	AUX
ftr-415	399	51	included	include	VERB
ftr-415	399	52	in	in	ADP
ftr-415	399	53	the	the	DET
ftr-415	399	54	employees	employee	NOUN
ftr-415	399	55	’	'	PUNCT
ftr-415	399	56	reported	report	VERB
ftr-415	399	57	compensation	compensation	NOUN
ftr-415	399	58	under	under	ADP
ftr-415	399	59	reg	reg	NOUN
ftr-415	399	60	.	.	PUNCT
ftr-415	400	1	§	§	PROPN
ftr-415	400	2	1.61	1.61	NUM
ftr-415	400	3	-	-	PUNCT
ftr-415	400	4	21(b	21(b	NUM
ftr-415	400	5	)	)	PUNCT
ftr-415	400	6	.	.	PUNCT
ftr-415	401	1	accordingly	accordingly	ADV
ftr-415	401	2	,	,	PUNCT
ftr-415	401	3	pursuant	pursuant	ADJ
ftr-415	401	4	to	to	ADP
ftr-415	401	5	§	§	PROPN
ftr-415	401	6	274(e)(2	274(e)(2	NUM
ftr-415	401	7	)	)	PUNCT
ftr-415	401	8	,	,	PUNCT
ftr-415	401	9	the	the	DET
ftr-415	401	10	limitations	limitation	NOUN
ftr-415	401	11	of	of	ADP
ftr-415	401	12	§	§	PROPN
ftr-415	401	13	274	274	NUM
ftr-415	401	14	did	do	AUX
ftr-415	401	15	not	not	PART
ftr-415	401	16	apply	apply	VERB
ftr-415	401	17	even	even	ADV
ftr-415	401	18	though	though	SCONJ
ftr-415	401	19	the	the	DET
ftr-415	401	20	airplane	airplane	NOUN
ftr-415	401	21	otherwise	otherwise	ADV
ftr-415	401	22	could	could	AUX
ftr-415	401	23	be	be	AUX
ftr-415	401	24	considered	consider	VERB
ftr-415	401	25	to	to	PART
ftr-415	401	26	be	be	AUX
ftr-415	401	27	an	an	DET
ftr-415	401	28	entertainment	entertainment	NOUN
ftr-415	401	29	facility	facility	NOUN
ftr-415	401	30	.	.	PUNCT
ftr-415	402	1	furthermore	furthermore	ADV
ftr-415	402	2	,	,	PUNCT
ftr-415	402	3	the	the	DET
ftr-415	402	4	employer	employer	NOUN
ftr-415	402	5	’s	’s	PART
ftr-415	402	6	deduction	deduction	NOUN
ftr-415	402	7	was	be	AUX
ftr-415	402	8	not	not	PART
ftr-415	402	9	limited	limit	VERB
ftr-415	402	10	to	to	ADP
ftr-415	402	11	the	the	DET
ftr-415	402	12	lesser	less	ADJ
ftr-415	402	13	amount	amount	NOUN
ftr-415	402	14	includable	includable	ADJ
ftr-415	402	15	by	by	ADP
ftr-415	402	16	the	the	DET
ftr-415	402	17	employees	employee	NOUN
ftr-415	402	18	under	under	ADP
ftr-415	402	19	special	special	ADJ
ftr-415	402	20	fringe	fringe	NOUN
ftr-415	402	21	benefit	benefit	NOUN
ftr-415	402	22	valuation	valuation	NOUN
ftr-415	402	23	rules	rule	NOUN
ftr-415	402	24	[	[	X
ftr-415	402	25	reg	reg	NOUN
ftr-415	402	26	.	.	PUNCT
ftr-415	403	1	§	§	PROPN
ftr-415	403	2	1.61	1.61	NUM
ftr-415	403	3	-	-	NUM
ftr-415	403	4	21(g	21(g	NUM
ftr-415	403	5	)	)	PUNCT
ftr-415	403	6	]	]	PUNCT
ftr-415	403	7	.	.	PUNCT
ftr-415	404	1	a.	a.	PROPN
ftr-415	404	2	a.o.d	a.o.d	PROPN
ftr-415	404	3	.	.	PROPN
ftr-415	404	4	2002	2002	NUM
ftr-415	404	5	-	-	SYM
ftr-415	404	6	02	02	NUM
ftr-415	404	7	,	,	PUNCT
ftr-415	404	8	2002	2002	NUM
ftr-415	404	9	-	-	SYM
ftr-415	404	10	6	6	NUM
ftr-415	404	11	i.r.b	i.r.b	NOUN
ftr-415	404	12	.	.	PUNCT
ftr-415	405	1	459	459	NUM
ftr-415	405	2	(	(	PUNCT
ftr-415	405	3	2/11/02	2/11/02	NUM
ftr-415	405	4	)	)	PUNCT
ftr-415	405	5	.	.	PUNCT
ftr-415	406	1	the	the	DET
ftr-415	406	2	commissioner	commissioner	NOUN
ftr-415	406	3	acquiesced	acquiesce	VERB
ftr-415	406	4	in	in	ADP
ftr-415	406	5	sutherland	sutherland	PROPN
ftr-415	406	6	lumber	lumber	PROPN
ftr-415	406	7	.	.	PUNCT
ftr-415	407	1	2	2	X
ftr-415	407	2	.	.	X
ftr-415	407	3	the	the	DET
ftr-415	407	4	irs	irs	PROPN
ftr-415	407	5	never	never	ADV
ftr-415	407	6	seem	seem	VERB
ftr-415	407	7	s	s	PRON
ftr-415	407	8	able	able	ADJ
ftr-415	407	9	to	to	PART
ftr-415	407	10	catch	catch	VERB
ftr-415	407	11	up	up	ADP
ftr-415	407	12	with	with	ADP
ftr-415	407	13	the	the	DET
ftr-415	407	14	movements	movement	NOUN
ftr-415	407	15	in	in	ADP
ftr-415	407	16	the	the	DET
ftr-415	407	17	price	price	NOUN
ftr-415	407	18	of	of	ADP
ftr-415	407	19	gasoline	gasoline	NOUN
ftr-415	407	20	,	,	PUNCT
ftr-415	407	21	and	and	CCONJ
ftr-415	407	22	more	more	ADV
ftr-415	407	23	tinkering	tinkering	ADJ
ftr-415	407	24	is	be	AUX
ftr-415	407	25	in	in	ADP
ftr-415	407	26	store	store	NOUN
ftr-415	407	27	for	for	ADP
ftr-415	407	28	2003	2003	NUM
ftr-415	407	29	.	.	PUNCT
ftr-415	408	1	rev	rev	PROPN
ftr-415	408	2	.	.	PROPN
ftr-415	408	3	proc	proc	PROPN
ftr-415	408	4	.	.	PUNCT
ftr-415	409	1	2002	2002	NUM
ftr-415	409	2	-	-	SYM
ftr-415	409	3	61	61	NUM
ftr-415	409	4	,	,	PUNCT
ftr-415	409	5	2002	2002	NUM
ftr-415	409	6	-	-	SYM
ftr-415	409	7	39	39	NUM
ftr-415	409	8	i.r.b	i.r.b	NOUN
ftr-415	409	9	.	.	PUNCT
ftr-415	410	1	616	616	NUM
ftr-415	410	2	(	(	PUNCT
ftr-415	410	3	9/30/02	9/30/02	NUM
ftr-415	410	4	)	)	PUNCT
ftr-415	410	5	,	,	PUNCT
ftr-415	410	6	superseding	supersede	VERB
ftr-415	410	7	rev	rev	PROPN
ftr-415	410	8	.	.	PROPN
ftr-415	410	9	proc	proc	PROPN
ftr-415	410	10	.	.	PUNCT
ftr-415	411	1	2001	2001	NUM
ftr-415	411	2	-	-	SYM
ftr-415	411	3	54	54	NUM
ftr-415	411	4	,	,	PUNCT
ftr-415	411	5	20012	20012	NUM
ftr-415	411	6	c.b	c.b	PROPN
ftr-415	411	7	.	.	PROPN
ftr-415	411	8	530	530	NUM
ftr-415	411	9	.	.	PUNCT
ftr-415	412	1	the	the	DET
ftr-415	412	2	optional	optional	ADJ
ftr-415	412	3	standard	standard	ADJ
ftr-415	412	4	mileage	mileage	NOUN
ftr-415	412	5	rate	rate	NOUN
ftr-415	412	6	for	for	ADP
ftr-415	412	7	business	business	NOUN
ftr-415	412	8	use	use	NOUN
ftr-415	412	9	of	of	ADP
ftr-415	412	10	automobiles	automobile	NOUN
ftr-415	412	11	will	will	AUX
ftr-415	412	12	decrease	decrease	VERB
ftr-415	412	13	on	on	ADP
ftr-415	412	14	1/1/03	1/1/03	NUM
ftr-415	412	15	from	from	ADP
ftr-415	412	16	36.5	36.5	NUM
ftr-415	412	17	cents	cent	NOUN
ftr-415	412	18	per	per	ADP
ftr-415	412	19	mile	mile	NOUN
ftr-415	412	20	to	to	ADP
ftr-415	412	21	36	36	NUM
ftr-415	412	22	cents	cent	NOUN
ftr-415	412	23	per	per	ADP
ftr-415	412	24	mile	mile	NOUN
ftr-415	412	25	;	;	PUNCT
ftr-415	412	26	the	the	DET
ftr-415	412	27	mileage	mileage	NOUN
ftr-415	412	28	rate	rate	NOUN
ftr-415	412	29	for	for	ADP
ftr-415	412	30	medical	medical	ADJ
ftr-415	412	31	and	and	CCONJ
ftr-415	412	32	moving	moving	NOUN
ftr-415	412	33	will	will	AUX
ftr-415	412	34	decrease	decrease	VERB
ftr-415	412	35	from	from	ADP
ftr-415	412	36	13	13	NUM
ftr-415	412	37	cents	cent	NOUN
ftr-415	412	38	per	per	ADP
ftr-415	412	39	mile	mile	NOUN
ftr-415	412	40	to	to	ADP
ftr-415	412	41	12	12	NUM
ftr-415	412	42	cents	cent	NOUN
ftr-415	412	43	per	per	ADP
ftr-415	412	44	mile	mile	NOUN
ftr-415	412	45	;	;	PUNCT
ftr-415	412	46	and	and	CCONJ
ftr-415	412	47	the	the	DET
ftr-415	412	48	mileage	mileage	NOUN
ftr-415	412	49	rate	rate	NOUN
ftr-415	412	50	for	for	ADP
ftr-415	412	51	giving	give	VERB
ftr-415	412	52	services	service	NOUN
ftr-415	412	53	to	to	ADP
ftr-415	412	54	a	a	DET
ftr-415	412	55	charitable	charitable	ADJ
ftr-415	412	56	organization	organization	NOUN
ftr-415	412	57	will	will	AUX
ftr-415	412	58	remain	remain	VERB
ftr-415	412	59	at	at	ADP
ftr-415	412	60	14	14	NUM
ftr-415	412	61	cents	cent	NOUN
ftr-415	412	62	per	per	ADP
ftr-415	412	63	mile	mile	NOUN
ftr-415	412	64	.	.	PUNCT
ftr-415	413	1	3	3	X
ftr-415	413	2	.	.	X
ftr-415	413	3	a	a	DET
ftr-415	413	4	taxpayer	taxpayer	NOUN
ftr-415	413	5	who	who	PRON
ftr-415	413	6	seeks	seek	VERB
ftr-415	413	7	the	the	DET
ftr-415	413	8	safe	safe	ADJ
ftr-415	413	9	harbor	harbor	NOUN
ftr-415	413	10	of	of	ADP
ftr-415	413	11	a	a	DET
ftr-415	413	12	revenue	revenue	NOUN
ftr-415	413	13	procedure	procedure	NOUN
ftr-415	413	14	ca	can	AUX
ftr-415	413	15	n’t	not	PART
ftr-415	413	16	complain	complain	VERB
ftr-415	413	17	about	about	ADP
ftr-415	413	18	the	the	DET
ftr-415	413	19	anchorage	anchorage	PROPN
ftr-415	413	20	.	.	PUNCT
ftr-415	413	21	beech	beech	PROPN
ftr-415	413	22	trucking	trucking	PROPN
ftr-415	413	23	co.	co.	PROPN
ftr-415	413	24	,	,	PUNCT
ftr-415	413	25	inc	inc	PROPN
ftr-415	413	26	.	.	PROPN
ftr-415	414	1	v.	v.	PROPN
ftr-415	414	2	commissioner	commissioner	PROPN
ftr-415	414	3	,	,	PUNCT
ftr-415	414	4	118	118	NUM
ftr-415	414	5	t.c	t.c	PROPN
ftr-415	414	6	.	.	PROPN
ftr-415	415	1	428	428	NUM
ftr-415	415	2	(	(	PUNCT
ftr-415	415	3	5/23/02	5/23/02	NUM
ftr-415	415	4	)	)	PUNCT
ftr-415	415	5	.	.	PUNCT
ftr-415	416	1	the	the	DET
ftr-415	416	2	taxpayer	taxpayer	PROPN
ftr-415	416	3	trucking	trucking	PROPN
ftr-415	416	4	company	company	NOUN
ftr-415	416	5	“	"	PUNCT
ftr-415	416	6	leased	lease	VERB
ftr-415	416	7	”	"	PUNCT
ftr-415	416	8	its	its	PRON
ftr-415	416	9	truck	truck	NOUN
ftr-415	416	10	drivers	driver	NOUN
ftr-415	416	11	from	from	ADP
ftr-415	416	12	another	another	DET
ftr-415	416	13	[	[	X
ftr-415	416	14	related	related	ADJ
ftr-415	416	15	]	]	PUNCT
ftr-415	416	16	company	company	NOUN
ftr-415	416	17	(	(	PUNCT
ftr-415	416	18	ats	ats	PROPN
ftr-415	416	19	)	)	PUNCT
ftr-415	416	20	.	.	PUNCT
ftr-415	417	1	in	in	ADP
ftr-415	417	2	addition	addition	NOUN
ftr-415	417	3	to	to	ADP
ftr-415	417	4	paying	pay	VERB
ftr-415	417	5	for	for	ADP
ftr-415	417	6	the	the	DET
ftr-415	417	7	drivers	driver	NOUN
ftr-415	417	8	’	'	PUNCT
ftr-415	417	9	services	service	NOUN
ftr-415	417	10	on	on	ADP
ftr-415	417	11	a	a	DET
ftr-415	417	12	cents	cent	NOUN
ftr-415	417	13	per	per	ADP
ftr-415	417	14	mile	mile	NOUN
ftr-415	417	15	basis	basis	NOUN
ftr-415	417	16	and	and	CCONJ
ftr-415	417	17	paying	pay	VERB
ftr-415	417	18	other	other	ADJ
ftr-415	417	19	expenses	expense	NOUN
ftr-415	417	20	,	,	PUNCT
ftr-415	417	21	beech	beech	NOUN
ftr-415	417	22	paid	pay	VERB
ftr-415	417	23	a	a	DET
ftr-415	417	24	“	"	PUNCT
ftr-415	417	25	per	per	ADP
ftr-415	417	26	diem	diem	NOUN
ftr-415	417	27	”	"	PUNCT
ftr-415	417	28	of	of	ADP
ftr-415	417	29	6.5	6.5	NUM
ftr-415	417	30	cents	cent	NOUN
ftr-415	417	31	per	per	ADP
ftr-415	417	32	mile	mile	NOUN
ftr-415	417	33	.	.	PUNCT
ftr-415	418	1	beech	beech	PROPN
ftr-415	418	2	deducted	deduct	VERB
ftr-415	418	3	the	the	DET
ftr-415	418	4	full	full	ADJ
ftr-415	418	5	amount	amount	NOUN
ftr-415	418	6	of	of	ADP
ftr-415	418	7	the	the	DET
ftr-415	418	8	payments	payment	NOUN
ftr-415	418	9	,	,	PUNCT
ftr-415	418	10	but	but	CCONJ
ftr-415	418	11	the	the	DET
ftr-415	418	12	commissioner	commissioner	NOUN
ftr-415	418	13	disallowed	disallow	VERB
ftr-415	418	14	50	50	NUM
ftr-415	418	15	percent	percent	NOUN
ftr-415	418	16	of	of	ADP
ftr-415	418	17	the	the	DET
ftr-415	418	18	per	per	ADJ
ftr-415	418	19	diem	diem	NOUN
ftr-415	418	20	under	under	ADP
ftr-415	418	21	§	§	PROPN
ftr-415	418	22	274(n	274(n	PROPN
ftr-415	418	23	)	)	PUNCT
ftr-415	418	24	.	.	PUNCT
ftr-415	419	1	the	the	DET
ftr-415	419	2	commissioner	commissioner	NOUN
ftr-415	419	3	conceded	concede	VERB
ftr-415	419	4	that	that	SCONJ
ftr-415	419	5	the	the	PRON
ftr-415	419	6	per	per	ADP
ftr-415	419	7	diem	diem	NOUN
ftr-415	419	8	met	meet	VERB
ftr-415	419	9	the	the	DET
ftr-415	419	10	deemed	deemed	ADJ
ftr-415	419	11	substantiation	substantiation	NOUN
ftr-415	419	12	requirements	requirement	NOUN
ftr-415	419	13	of	of	ADP
ftr-415	419	14	§	§	PROPN
ftr-415	419	15	6.05	6.05	NUM
ftr-415	419	16	of	of	ADP
ftr-415	419	17	rev	rev	PROPN
ftr-415	419	18	.	.	PROPN
ftr-415	419	19	proc	proc	PROPN
ftr-415	419	20	.	.	PUNCT
ftr-415	420	1	96	96	NUM
ftr-415	420	2	-	-	SYM
ftr-415	420	3	28	28	NUM
ftr-415	420	4	,	,	PUNCT
ftr-415	420	5	1996	1996	NUM
ftr-415	420	6	-	-	SYM
ftr-415	420	7	1	1	NUM
ftr-415	420	8	c.b	c.b	PROPN
ftr-415	420	9	.	.	PROPN
ftr-415	420	10	686	686	NUM
ftr-415	420	11	,	,	PUNCT
ftr-415	420	12	[	[	X
ftr-415	420	13	which	which	PRON
ftr-415	420	14	was	be	AUX
ftr-415	420	15	crucial	crucial	ADJ
ftr-415	420	16	to	to	ADP
ftr-415	420	17	allowing	allow	VERB
ftr-415	420	18	any	any	DET
ftr-415	420	19	deduction	deduction	NOUN
ftr-415	420	20	because	because	SCONJ
ftr-415	420	21	the	the	DET
ftr-415	420	22	taxpayer	taxpayer	NOUN
ftr-415	420	23	did	do	AUX
ftr-415	420	24	not	not	PART
ftr-415	420	25	otherwise	otherwise	ADV
ftr-415	420	26	prove	prove	VERB
ftr-415	420	27	that	that	SCONJ
ftr-415	420	28	the	the	PRON
ftr-415	420	29	per	per	ADP
ftr-415	420	30	diem	diem	NOUN
ftr-415	420	31	,	,	PUNCT
ftr-415	420	32	which	which	PRON
ftr-415	420	33	was	be	AUX
ftr-415	420	34	for	for	ADP
ftr-415	420	35	meals	meal	NOUN
ftr-415	420	36	and	and	CCONJ
ftr-415	420	37	incidental	incidental	ADJ
ftr-415	420	38	expenses	expense	NOUN
ftr-415	420	39	,	,	PUNCT
ftr-415	420	40	not	not	PART
ftr-415	420	41	for	for	ADP
ftr-415	420	42	lodging	lodging	NOUN
ftr-415	420	43	,	,	PUNCT
ftr-415	420	44	was	be	AUX
ftr-415	420	45	less	less	ADJ
ftr-415	420	46	than	than	ADP
ftr-415	420	47	the	the	DET
ftr-415	420	48	federal	federal	ADJ
ftr-415	420	49	m&ie	m&ie	NOUN
ftr-415	420	50	rate	rate	NOUN
ftr-415	420	51	]	]	PUNCT
ftr-415	420	52	.	.	PUNCT
ftr-415	421	1	the	the	DET
ftr-415	421	2	per	per	ADP
ftr-415	421	3	diem	diem	NOUN
ftr-415	421	4	was	be	AUX
ftr-415	421	5	treated	treat	VERB
ftr-415	421	6	under	under	ADP
ftr-415	421	7	rev	rev	PROPN
ftr-415	421	8	.	.	PROPN
ftr-415	421	9	proc	proc	PROPN
ftr-415	421	10	.	.	PUNCT
ftr-415	422	1	96	96	NUM
ftr-415	422	2	-	-	SYM
ftr-415	422	3	28	28	NUM
ftr-415	422	4	as	as	ADP
ftr-415	422	5	being	be	AUX
ftr-415	422	6	solely	solely	ADV
ftr-415	422	7	for	for	ADP
ftr-415	422	8	meals	meal	NOUN
ftr-415	422	9	and	and	CCONJ
ftr-415	422	10	incidentals	incidental	NOUN
ftr-415	422	11	because	because	SCONJ
ftr-415	422	12	it	it	PRON
ftr-415	422	13	was	be	AUX
ftr-415	422	14	computed	compute	VERB
ftr-415	422	15	on	on	ADP
ftr-415	422	16	the	the	DET
ftr-415	422	17	same	same	ADJ
ftr-415	422	18	basis	basis	NOUN
ftr-415	422	19	as	as	ADP
ftr-415	422	20	compensation	compensation	NOUN
ftr-415	422	21	[	[	X
ftr-415	422	22	cents	cent	NOUN
ftr-415	422	23	per	per	ADP
ftr-415	422	24	mile	mile	NOUN
ftr-415	422	25	]	]	PUNCT
ftr-415	422	26	.	.	PUNCT
ftr-415	423	1	the	the	DET
ftr-415	423	2	tax	tax	NOUN
ftr-415	423	3	court	court	NOUN
ftr-415	423	4	(	(	PUNCT
ftr-415	423	5	judge	judge	PROPN
ftr-415	423	6	thorton	thorton	PROPN
ftr-415	423	7	)	)	PUNCT
ftr-415	423	8	rejected	reject	VERB
ftr-415	423	9	the	the	DET
ftr-415	423	10	taxpayer	taxpayer	NOUN
ftr-415	423	11	’s	’s	PART
ftr-415	423	12	argument	argument	NOUN
ftr-415	423	13	that	that	SCONJ
ftr-415	423	14	because	because	SCONJ
ftr-415	423	15	it	it	PRON
ftr-415	423	16	leased	lease	VERB
ftr-415	423	17	the	the	DET
ftr-415	423	18	drivers	driver	NOUN
ftr-415	423	19	from	from	ADP
ftr-415	423	20	ats	ats	PROPN
ftr-415	423	21	,	,	PUNCT
ftr-415	423	22	§	§	PROPN
ftr-415	423	23	274(n	274(n	PROPN
ftr-415	423	24	)	)	PUNCT
ftr-415	423	25	did	do	AUX
ftr-415	423	26	not	not	PART
ftr-415	423	27	apply	apply	VERB
ftr-415	423	28	to	to	ADP
ftr-415	423	29	its	its	PRON
ftr-415	423	30	payment	payment	NOUN
ftr-415	423	31	to	to	ADP
ftr-415	423	32	ats	ats	PROPN
ftr-415	423	33	.	.	PUNCT
ftr-415	424	1	on	on	ADP
ftr-415	424	2	the	the	DET
ftr-415	424	3	facts	fact	NOUN
ftr-415	424	4	[	[	X
ftr-415	424	5	which	which	PRON
ftr-415	424	6	were	be	AUX
ftr-415	424	7	sparse	sparse	ADJ
ftr-415	424	8	due	due	ADP
ftr-415	424	9	to	to	ADP
ftr-415	424	10	the	the	DET
ftr-415	424	11	taxpayer	taxpayer	NOUN
ftr-415	424	12	’s	’s	PART
ftr-415	424	13	failure	failure	NOUN
ftr-415	424	14	to	to	PART
ftr-415	424	15	introduce	introduce	VERB
ftr-415	424	16	evidence	evidence	NOUN
ftr-415	424	17	]	]	PUNCT
ftr-415	424	18	,	,	PUNCT
ftr-415	424	19	the	the	DET
ftr-415	424	20	drivers	driver	NOUN
ftr-415	424	21	were	be	AUX
ftr-415	424	22	the	the	DET
ftr-415	424	23	taxpayer	taxpayer	NOUN
ftr-415	424	24	’s	’s	PART
ftr-415	424	25	common	common	ADJ
ftr-415	424	26	law	law	NOUN
ftr-415	424	27	employees	employee	NOUN
ftr-415	424	28	because	because	SCONJ
ftr-415	424	29	it	it	PRON
ftr-415	424	30	controlled	control	VERB
ftr-415	424	31	their	their	PRON
ftr-415	424	32	activities	activity	NOUN
ftr-415	424	33	and	and	CCONJ
ftr-415	424	34	had	have	VERB
ftr-415	424	35	final	final	ADJ
ftr-415	424	36	control	control	NOUN
ftr-415	424	37	over	over	ADP
ftr-415	424	38	who	who	PRON
ftr-415	424	39	was	be	AUX
ftr-415	424	40	hired	hire	VERB
ftr-415	424	41	and	and	CCONJ
ftr-415	424	42	who	who	PRON
ftr-415	424	43	was	be	AUX
ftr-415	424	44	fired	fire	VERB
ftr-415	424	45	.	.	PUNCT
ftr-415	425	1	thus	thus	ADV
ftr-415	425	2	,	,	PUNCT
ftr-415	425	3	under	under	ADP
ftr-415	425	4	rev	rev	PROPN
ftr-415	425	5	.	.	PROPN
ftr-415	425	6	proc	proc	PROPN
ftr-415	425	7	.	.	PUNCT
ftr-415	426	1	96	96	NUM
ftr-415	426	2	-	-	SYM
ftr-415	426	3	28	28	NUM
ftr-415	426	4	and	and	CCONJ
ftr-415	426	5	§	§	PROPN
ftr-415	426	6	274(n	274(n	PROPN
ftr-415	426	7	)	)	PUNCT
ftr-415	426	8	,	,	PUNCT
ftr-415	426	9	only	only	ADV
ftr-415	426	10	50	50	NUM
ftr-415	426	11	percent	percent	NOUN
ftr-415	426	12	of	of	ADP
ftr-415	426	13	the	the	DET
ftr-415	426	14	per	per	X
ftr-415	426	15	diem	diem	NOUN
ftr-415	426	16	was	be	AUX
ftr-415	426	17	deductible	deductible	ADJ
ftr-415	426	18	.	.	PUNCT
ftr-415	427	1	the	the	DET
ftr-415	427	2	provisions	provision	NOUN
ftr-415	427	3	in	in	ADP
ftr-415	427	4	rev	rev	PROPN
ftr-415	427	5	.	.	PROPN
ftr-415	427	6	proc	proc	PROPN
ftr-415	427	7	.	.	PUNCT
ftr-415	428	1	96	96	NUM
ftr-415	428	2	-	-	SYM
ftr-415	428	3	28	28	NUM
ftr-415	428	4	,	,	PUNCT
ftr-415	428	5	treating	treat	VERB
ftr-415	428	6	the	the	DET
ftr-415	428	7	per	per	ADJ
ftr-415	428	8	diem	diem	NOUN
ftr-415	428	9	as	as	ADP
ftr-415	428	10	being	be	AUX
ftr-415	428	11	solely	solely	ADV
ftr-415	428	12	for	for	ADP
ftr-415	428	13	meals	meal	NOUN
ftr-415	428	14	and	and	CCONJ
ftr-415	428	15	incidentals	incidental	NOUN
ftr-415	428	16	because	because	SCONJ
ftr-415	428	17	it	it	PRON
ftr-415	428	18	was	be	AUX
ftr-415	428	19	computed	compute	VERB
ftr-415	428	20	on	on	ADP
ftr-415	428	21	the	the	DET
ftr-415	428	22	same	same	ADJ
ftr-415	428	23	basis	basis	NOUN
ftr-415	428	24	as	as	ADP
ftr-415	428	25	compensation	compensation	NOUN
ftr-415	428	26	,	,	PUNCT
ftr-415	428	27	were	be	AUX
ftr-415	428	28	not	not	PART
ftr-415	428	29	in	in	ADP
ftr-415	428	30	conflict	conflict	NOUN
ftr-415	428	31	with	with	ADP
ftr-415	428	32	reg	reg	NOUN
ftr-415	428	33	.	.	PUNCT
ftr-415	429	1	§	§	PROPN
ftr-415	429	2	1.62	1.62	NUM
ftr-415	429	3	-	-	PUNCT
ftr-415	429	4	2(d)(3)(ii	2(d)(3)(ii	NUM
ftr-415	429	5	)	)	PUNCT
ftr-415	429	6	,	,	PUNCT
ftr-415	429	7	and	and	CCONJ
ftr-415	429	8	the	the	DET
ftr-415	429	9	revenue	revenue	NOUN
ftr-415	429	10	procedure	procedure	NOUN
ftr-415	429	11	was	be	AUX
ftr-415	429	12	not	not	PART
ftr-415	429	13	otherwise	otherwise	ADV
ftr-415	429	14	invalid	invalid	ADJ
ftr-415	429	15	.	.	PUNCT
ftr-415	430	1	finally	finally	ADV
ftr-415	430	2	,	,	PUNCT
ftr-415	430	3	since	since	SCONJ
ftr-415	430	4	the	the	DET
ftr-415	430	5	taxpayer	taxpayer	NOUN
ftr-415	430	6	was	be	AUX
ftr-415	430	7	relying	rely	VERB
ftr-415	430	8	on	on	ADP
ftr-415	430	9	rev	rev	PROPN
ftr-415	430	10	.	.	PROPN
ftr-415	430	11	proc	proc	PROPN
ftr-415	430	12	.	.	PUNCT
ftr-415	431	1	96	96	NUM
ftr-415	431	2	-	-	SYM
ftr-415	431	3	28	28	NUM
ftr-415	431	4	for	for	ADP
ftr-415	431	5	deemed	deem	VERB
ftr-415	431	6	substantiation	substantiation	NOUN
ftr-415	431	7	,	,	PUNCT
ftr-415	431	8	in	in	ADP
ftr-415	431	9	the	the	DET
ftr-415	431	10	absence	absence	NOUN
ftr-415	431	11	of	of	ADP
ftr-415	431	12	any	any	DET
ftr-415	431	13	evidence	evidence	NOUN
ftr-415	431	14	of	of	ADP
ftr-415	431	15	actual	actual	ADJ
ftr-415	431	16	substantiation	substantiation	NOUN
ftr-415	431	17	,	,	PUNCT
ftr-415	431	18	it	it	PRON
ftr-415	431	19	would	would	AUX
ftr-415	431	20	not	not	PART
ftr-415	431	21	be	be	AUX
ftr-415	431	22	heard	hear	VERB
ftr-415	431	23	to	to	PART
ftr-415	431	24	challenge	challenge	VERB
ftr-415	431	25	the	the	DET
ftr-415	431	26	conditions	condition	NOUN
ftr-415	431	27	in	in	ADP
ftr-415	431	28	the	the	DET
ftr-415	431	29	revenue	revenue	NOUN
ftr-415	431	30	procedure	procedure	NOUN
ftr-415	431	31	.	.	PUNCT
ftr-415	432	1	4	4	X
ftr-415	432	2	.	.	X
ftr-415	432	3	a	a	DET
ftr-415	432	4	deeply	deeply	ADV
ftr-415	432	5	divided	divide	VERB
ftr-415	432	6	tax	tax	NOUN
ftr-415	432	7	court	court	NOUN
ftr-415	432	8	overrules	overrule	VERB
ftr-415	432	9	the	the	DET
ftr-415	432	10	substantive	substantive	ADJ
ftr-415	432	11	decision	decision	NOUN
ftr-415	432	12	in	in	ADP
ftr-415	432	13	redlark	redlark	NOUN
ftr-415	432	14	,	,	PUNCT
ftr-415	432	15	but	but	CCONJ
ftr-415	432	16	the	the	DET
ftr-415	432	17	interpretative	interpretative	ADJ
ftr-415	432	18	issue	issue	NOUN
ftr-415	432	19	regarding	regard	VERB
ftr-415	432	20	the	the	DET
ftr-415	432	21	weight	weight	NOUN
ftr-415	432	22	of	of	ADP
ftr-415	432	23	the	the	DET
ftr-415	432	24	bluebook	bluebook	NOUN
ftr-415	432	25	remains	remain	VERB
ftr-415	432	26	opaque	opaque	ADJ
ftr-415	432	27	.	.	PUNCT
ftr-415	433	1	robinson	robinson	PROPN
ftr-415	433	2	v.	v.	PROPN
ftr-415	433	3	commissioner	commissioner	PROPN
ftr-415	433	4	,	,	PUNCT
ftr-415	433	5	119	119	NUM
ftr-415	433	6	t.c	t.c	PROPN
ftr-415	433	7	.	.	PROPN
ftr-415	433	8	44	44	NUM
ftr-415	433	9	(	(	PUNCT
ftr-415	433	10	9/5/02	9/5/02	NUM
ftr-415	433	11	)	)	PUNCT
ftr-415	433	12	(	(	PUNCT
ftr-415	433	13	appealable	appealable	ADJ
ftr-415	433	14	to	to	ADP
ftr-415	433	15	the	the	DET
ftr-415	433	16	fifth	fifth	ADJ
ftr-415	433	17	circuit	circuit	NOUN
ftr-415	433	18	,	,	PUNCT
ftr-415	433	19	but	but	CCONJ
ftr-415	433	20	not	not	PART
ftr-415	433	21	appealed	appeal	VERB
ftr-415	433	22	)	)	PUNCT
ftr-415	433	23	.	.	PUNCT
ftr-415	434	1	temporary	temporary	ADJ
ftr-415	434	2	reg	reg	NOUN
ftr-415	434	3	.	.	PUNCT
ftr-415	435	1	§	§	PROPN
ftr-415	435	2	1.163–9t(b)(2)(i)(a	1.163–9t(b)(2)(i)(a	NUM
ftr-415	435	3	)	)	PUNCT
ftr-415	435	4	treats	treat	VERB
ftr-415	435	5	interest	interest	NOUN
ftr-415	435	6	on	on	ADP
ftr-415	435	7	any	any	DET
ftr-415	435	8	noncorporate	noncorporate	ADJ
ftr-415	435	9	income	income	NOUN
ftr-415	435	10	tax	tax	NOUN
ftr-415	435	11	underpayment	underpayment	NOUN
ftr-415	435	12	as	as	ADP
ftr-415	435	13	nondeductible	nondeductible	ADJ
ftr-415	435	14	personal	personal	ADJ
ftr-415	435	15	interest	interest	NOUN
ftr-415	435	16	,	,	PUNCT
ftr-415	435	17	even	even	ADV
ftr-415	435	18	if	if	SCONJ
ftr-415	435	19	the	the	DET
ftr-415	435	20	underlying	underlie	VERB
ftr-415	435	21	tax	tax	NOUN
ftr-415	435	22	liability	liability	NOUN
ftr-415	435	23	relates	relate	VERB
ftr-415	435	24	to	to	ADP
ftr-415	435	25	a	a	DET
ftr-415	435	26	trade	trade	NOUN
ftr-415	435	27	or	or	CCONJ
ftr-415	435	28	business	business	NOUN
ftr-415	435	29	.	.	PUNCT
ftr-415	436	1	in	in	ADP
ftr-415	436	2	redlark	redlark	NOUN
ftr-415	436	3	v.	v.	ADP
ftr-415	436	4	commissioner	commissioner	NOUN
ftr-415	436	5	,	,	PUNCT
ftr-415	436	6	106	106	NUM
ftr-415	436	7	t.c	t.c	PROPN
ftr-415	436	8	.	.	PROPN
ftr-415	436	9	31	31	NUM
ftr-415	436	10	(	(	PUNCT
ftr-415	436	11	1996	1996	NUM
ftr-415	436	12	)	)	PUNCT
ftr-415	436	13	,	,	PUNCT
ftr-415	436	14	rev’d	rev’d	NOUN
ftr-415	436	15	,	,	PUNCT
ftr-415	436	16	141	141	NUM
ftr-415	436	17	f.3d	f.3d	NUM
ftr-415	436	18	936	936	NUM
ftr-415	436	19	(	(	PUNCT
ftr-415	436	20	9th	9th	ADJ
ftr-415	436	21	cir	cir	NOUN
ftr-415	436	22	.	.	PUNCT
ftr-415	436	23	1998	1998	NUM
ftr-415	436	24	)	)	PUNCT
ftr-415	436	25	,	,	PUNCT
ftr-415	436	26	the	the	DET
ftr-415	436	27	tax	tax	NOUN
ftr-415	436	28	court	court	NOUN
ftr-415	436	29	held	hold	VERB
ftr-415	436	30	that	that	SCONJ
ftr-415	436	31	the	the	DET
ftr-415	436	32	96	96	NUM
ftr-415	436	33	florida	florida	PROPN
ftr-415	436	34	tax	tax	NOUN
ftr-415	436	35	review	review	NOUN
ftr-415	436	36	[	[	X
ftr-415	436	37	vol.6	vol.6	NUM
ftr-415	436	38	:	:	PUNCT
ftr-415	436	39	si	si	PROPN
ftr-415	436	40	regulations	regulation	NOUN
ftr-415	436	41	were	be	AUX
ftr-415	436	42	invalid	invalid	ADJ
ftr-415	436	43	to	to	ADP
ftr-415	436	44	the	the	DET
ftr-415	436	45	extent	extent	NOUN
ftr-415	436	46	they	they	PRON
ftr-415	436	47	classified	classify	VERB
ftr-415	436	48	as	as	ADP
ftr-415	436	49	nondeductible	nondeductible	ADJ
ftr-415	436	50	personal	personal	ADJ
ftr-415	436	51	interest	interest	NOUN
ftr-415	436	52	,	,	PUNCT
ftr-415	436	53	any	any	DET
ftr-415	436	54	interest	interest	NOUN
ftr-415	436	55	paid	pay	VERB
ftr-415	436	56	with	with	ADP
ftr-415	436	57	respect	respect	NOUN
ftr-415	436	58	to	to	ADP
ftr-415	436	59	an	an	DET
ftr-415	436	60	income	income	NOUN
ftr-415	436	61	tax	tax	NOUN
ftr-415	436	62	underpayment	underpayment	NOUN
ftr-415	436	63	arising	arise	VERB
ftr-415	436	64	from	from	ADP
ftr-415	436	65	an	an	DET
ftr-415	436	66	unincorporated	unincorporated	ADJ
ftr-415	436	67	business	business	NOUN
ftr-415	436	68	.	.	PUNCT
ftr-415	437	1	in	in	ADP
ftr-415	437	2	a	a	DET
ftr-415	437	3	reviewed	review	VERB
ftr-415	437	4	opinion	opinion	NOUN
ftr-415	437	5	(	(	PUNCT
ftr-415	437	6	6	6	NUM
ftr-415	437	7	-	-	SYM
ftr-415	437	8	4	4	NUM
ftr-415	437	9	-	-	SYM
ftr-415	437	10	5	5	NUM
ftr-415	437	11	)	)	PUNCT
ftr-415	437	12	by	by	ADP
ftr-415	437	13	judge	judge	PROPN
ftr-415	437	14	chabot	chabot	PROPN
ftr-415	437	15	,	,	PUNCT
ftr-415	437	16	the	the	DET
ftr-415	437	17	tax	tax	NOUN
ftr-415	437	18	court	court	NOUN
ftr-415	437	19	overruled	overrule	VERB
ftr-415	437	20	its	its	PRON
ftr-415	437	21	prior	prior	ADJ
ftr-415	437	22	opinion	opinion	NOUN
ftr-415	437	23	in	in	ADP
ftr-415	437	24	redlark	redlark	NOUN
ftr-415	437	25	and	and	CCONJ
ftr-415	437	26	upheld	uphold	VERB
ftr-415	437	27	the	the	DET
ftr-415	437	28	validity	validity	NOUN
ftr-415	437	29	of	of	ADP
ftr-415	437	30	the	the	DET
ftr-415	437	31	regulations	regulation	NOUN
ftr-415	437	32	as	as	SCONJ
ftr-415	437	33	applied	apply	VERB
ftr-415	437	34	to	to	ADP
ftr-415	437	35	an	an	DET
ftr-415	437	36	underpayment	underpayment	ADJ
ftr-415	437	37	attributable	attributable	ADJ
ftr-415	437	38	to	to	ADP
ftr-415	437	39	the	the	DET
ftr-415	437	40	taxpayer	taxpayer	NOUN
ftr-415	437	41	’s	’s	PART
ftr-415	437	42	law	law	NOUN
ftr-415	437	43	practice	practice	NOUN
ftr-415	437	44	.	.	PUNCT
ftr-415	437	45	!	!	PUNCT
ftr-415	438	1	the	the	DET
ftr-415	438	2	plurality	plurality	NOUN
ftr-415	438	3	reasoned	reason	VERB
ftr-415	438	4	that	that	SCONJ
ftr-415	438	5	the	the	DET
ftr-415	438	6	words	word	NOUN
ftr-415	438	7	“	"	PUNCT
ftr-415	438	8	properly	properly	ADV
ftr-415	438	9	allocable	allocable	ADJ
ftr-415	438	10	”	"	PUNCT
ftr-415	438	11	in	in	ADP
ftr-415	438	12	§	§	PROPN
ftr-415	438	13	163(h)(2)(a	163(h)(2)(a	NUM
ftr-415	438	14	)	)	PUNCT
ftr-415	438	15	,	,	PUNCT
ftr-415	438	16	which	which	PRON
ftr-415	438	17	excludes	exclude	VERB
ftr-415	438	18	trade	trade	NOUN
ftr-415	438	19	or	or	CCONJ
ftr-415	438	20	business	business	NOUN
ftr-415	438	21	interest	interest	NOUN
ftr-415	438	22	from	from	ADP
ftr-415	438	23	the	the	DET
ftr-415	438	24	definition	definition	NOUN
ftr-415	438	25	of	of	ADP
ftr-415	438	26	nondeductible	nondeductible	ADJ
ftr-415	438	27	personal	personal	ADJ
ftr-415	438	28	interest	interest	NOUN
ftr-415	438	29	,	,	PUNCT
ftr-415	438	30	were	be	AUX
ftr-415	438	31	not	not	PART
ftr-415	438	32	intended	intend	VERB
ftr-415	438	33	to	to	PART
ftr-415	438	34	incorporate	incorporate	VERB
ftr-415	438	35	the	the	DET
ftr-415	438	36	pre-1986	pre-1986	NOUN
ftr-415	438	37	case	case	NOUN
ftr-415	438	38	law	law	NOUN
ftr-415	438	39	upon	upon	SCONJ
ftr-415	438	40	which	which	PRON
ftr-415	438	41	the	the	DET
ftr-415	438	42	tax	tax	NOUN
ftr-415	438	43	court	court	NOUN
ftr-415	438	44	had	have	AUX
ftr-415	438	45	relied	rely	VERB
ftr-415	438	46	in	in	ADP
ftr-415	438	47	redlark	redlark	NOUN
ftr-415	438	48	:	:	PUNCT
ftr-415	438	49	“	"	PUNCT
ftr-415	438	50	in	in	ADP
ftr-415	438	51	redlark	redlark	NOUN
ftr-415	438	52	.	.	PUNCT
ftr-415	438	53	.	.	PUNCT
ftr-415	438	54	.	.	PUNCT
ftr-415	439	1	we	we	PRON
ftr-415	439	2	did	do	AUX
ftr-415	439	3	not	not	PART
ftr-415	439	4	deal	deal	VERB
ftr-415	439	5	with	with	ADP
ftr-415	439	6	the	the	DET
ftr-415	439	7	fact	fact	NOUN
ftr-415	439	8	that	that	SCONJ
ftr-415	439	9	both	both	CCONJ
ftr-415	439	10	the	the	DET
ftr-415	439	11	enacted	enact	VERB
ftr-415	439	12	tra	tra	NOUN
ftr-415	439	13	1986	1986	NUM
ftr-415	439	14	language	language	NOUN
ftr-415	439	15	(	(	PUNCT
ftr-415	439	16	‘	'	PUNCT
ftr-415	439	17	in	in	ADP
ftr-415	439	18	connection	connection	NOUN
ftr-415	439	19	with	with	ADP
ftr-415	439	20	’	'	PUNCT
ftr-415	439	21	)	)	PUNCT
ftr-415	439	22	and	and	CCONJ
ftr-415	439	23	the	the	DET
ftr-415	439	24	enacted	enact	VERB
ftr-415	439	25	tamra	tamra	NOUN
ftr-415	439	26	1988	1988	NUM
ftr-415	439	27	language	language	NOUN
ftr-415	439	28	(	(	PUNCT
ftr-415	439	29	‘	'	PUNCT
ftr-415	439	30	properly	properly	ADV
ftr-415	439	31	allocable	allocable	ADJ
ftr-415	439	32	to	to	ADP
ftr-415	439	33	’	'	PUNCT
ftr-415	439	34	)	)	PUNCT
ftr-415	439	35	were	be	AUX
ftr-415	439	36	different	different	ADJ
ftr-415	439	37	from	from	ADP
ftr-415	439	38	the	the	PRON
ftr-415	439	39	‘	'	PUNCT
ftr-415	439	40	in	in	ADP
ftr-415	439	41	carrying	carry	VERB
ftr-415	439	42	on	on	ADP
ftr-415	439	43	’	'	PUNCT
ftr-415	439	44	and	and	CCONJ
ftr-415	439	45	‘	'	PUNCT
ftr-415	439	46	attributable	attributable	ADJ
ftr-415	439	47	to	to	ADP
ftr-415	439	48	’	'	PUNCT
ftr-415	439	49	language	language	NOUN
ftr-415	439	50	interpreted	interpret	VERB
ftr-415	439	51	in	in	ADP
ftr-415	439	52	the	the	DET
ftr-415	439	53	pre	pre	NOUN
ftr-415	439	54	-	-	ADJ
ftr-415	439	55	tra	tra	ADJ
ftr-415	439	56	1986	1986	NUM
ftr-415	439	57	opinions	opinion	NOUN
ftr-415	439	58	.	.	PUNCT
ftr-415	439	59	”	"	PUNCT
ftr-415	440	1	section	section	NOUN
ftr-415	440	2	163(h	163(h	NUM
ftr-415	440	3	)	)	PUNCT
ftr-415	440	4	itself	itself	PRON
ftr-415	440	5	is	be	AUX
ftr-415	440	6	silent	silent	ADJ
ftr-415	440	7	or	or	CCONJ
ftr-415	440	8	ambiguous	ambiguous	ADJ
ftr-415	440	9	with	with	ADP
ftr-415	440	10	respect	respect	NOUN
ftr-415	440	11	to	to	ADP
ftr-415	440	12	the	the	DET
ftr-415	440	13	question	question	NOUN
ftr-415	440	14	,	,	PUNCT
ftr-415	440	15	and	and	CCONJ
ftr-415	440	16	the	the	DET
ftr-415	440	17	regulations	regulation	NOUN
ftr-415	440	18	represent	represent	VERB
ftr-415	440	19	a	a	DET
ftr-415	440	20	permissible	permissible	ADJ
ftr-415	440	21	construction	construction	NOUN
ftr-415	440	22	of	of	ADP
ftr-415	440	23	§	§	PROPN
ftr-415	440	24	163(h)(2)(a	163(h)(2)(a	NUM
ftr-415	440	25	)	)	PUNCT
ftr-415	440	26	.	.	PUNCT
ftr-415	441	1	the	the	DET
ftr-415	441	2	plurality	plurality	NOUN
ftr-415	441	3	noted	note	VERB
ftr-415	441	4	that	that	SCONJ
ftr-415	441	5	the	the	DET
ftr-415	441	6	five	five	NUM
ftr-415	441	7	courts	court	NOUN
ftr-415	441	8	of	of	ADP
ftr-415	441	9	appeals	appeal	NOUN
ftr-415	441	10	that	that	PRON
ftr-415	441	11	have	have	AUX
ftr-415	441	12	addressed	address	VERB
ftr-415	441	13	the	the	DET
ftr-415	441	14	validity	validity	NOUN
ftr-415	441	15	of	of	ADP
ftr-415	441	16	the	the	DET
ftr-415	441	17	regulations	regulation	NOUN
ftr-415	441	18	all	all	PRON
ftr-415	441	19	had	have	AUX
ftr-415	441	20	upheld	uphold	VERB
ftr-415	441	21	them	they	PRON
ftr-415	441	22	.	.	PUNCT
ftr-415	442	1	see	see	VERB
ftr-415	442	2	allen	allen	PROPN
ftr-415	442	3	v.	v.	PROPN
ftr-415	442	4	united	united	PROPN
ftr-415	442	5	states	states	PROPN
ftr-415	442	6	,	,	PUNCT
ftr-415	442	7	173	173	NUM
ftr-415	442	8	f.3d	f.3d	NUM
ftr-415	442	9	533	533	NUM
ftr-415	442	10	(	(	PUNCT
ftr-415	442	11	4th	4th	ADJ
ftr-415	442	12	cir	cir	NOUN
ftr-415	442	13	.	.	PUNCT
ftr-415	442	14	1999	1999	NUM
ftr-415	442	15	)	)	PUNCT
ftr-415	443	1	;	;	PUNCT
ftr-415	444	1	mcdonnell	mcdonnell	PROPN
ftr-415	444	2	v.	v.	PROPN
ftr-415	444	3	united	united	PROPN
ftr-415	444	4	states	states	PROPN
ftr-415	444	5	,	,	PUNCT
ftr-415	444	6	180	180	NUM
ftr-415	444	7	f.3d	f.3d	NUM
ftr-415	444	8	721	721	NUM
ftr-415	444	9	(	(	PUNCT
ftr-415	444	10	6th	6th	ADJ
ftr-415	444	11	cir	cir	NOUN
ftr-415	444	12	.	.	PUNCT
ftr-415	444	13	1999	1999	NUM
ftr-415	444	14	)	)	PUNCT
ftr-415	444	15	;	;	PUNCT
ftr-415	444	16	kikalos	kikalos	PROPN
ftr-415	444	17	v.	v.	PROPN
ftr-415	444	18	commissioner	commissioner	PROPN
ftr-415	444	19	,	,	PUNCT
ftr-415	444	20	190	190	NUM
ftr-415	444	21	f.3d	f.3d	NUM
ftr-415	444	22	791	791	NUM
ftr-415	444	23	(	(	PUNCT
ftr-415	444	24	7th	7th	ADJ
ftr-415	444	25	cir	cir	NOUN
ftr-415	444	26	.	.	PUNCT
ftr-415	444	27	1999	1999	NUM
ftr-415	444	28	)	)	PUNCT
ftr-415	444	29	;	;	PUNCT
ftr-415	444	30	miller	miller	PROPN
ftr-415	444	31	v.	v.	PROPN
ftr-415	444	32	united	united	PROPN
ftr-415	444	33	states	states	PROPN
ftr-415	444	34	,	,	PUNCT
ftr-415	444	35	65	65	NUM
ftr-415	444	36	f.3d	f.3d	NUM
ftr-415	444	37	687	687	NUM
ftr-415	444	38	(	(	PUNCT
ftr-415	444	39	8th	8th	ADJ
ftr-415	444	40	cir	cir	NOUN
ftr-415	444	41	.	.	PROPN
ftr-415	444	42	1995	1995	NUM
ftr-415	444	43	)	)	PUNCT
ftr-415	444	44	;	;	PUNCT
ftr-415	444	45	redlark	redlark	NOUN
ftr-415	444	46	,	,	PUNCT
ftr-415	444	47	supra	supra	NOUN
ftr-415	444	48	.	.	PUNCT
ftr-415	445	1	unlike	unlike	ADP
ftr-415	445	2	in	in	ADP
ftr-415	445	3	its	its	PRON
ftr-415	445	4	earlier	early	ADJ
ftr-415	445	5	redlark	redlark	NOUN
ftr-415	445	6	opinion	opinion	NOUN
ftr-415	445	7	,	,	PUNCT
ftr-415	445	8	the	the	DET
ftr-415	445	9	tax	tax	NOUN
ftr-415	445	10	court	court	NOUN
ftr-415	445	11	plurality	plurality	NOUN
ftr-415	445	12	accorded	accord	VERB
ftr-415	445	13	some	some	DET
ftr-415	445	14	weight	weight	NOUN
ftr-415	445	15	to	to	ADP
ftr-415	445	16	the	the	DET
ftr-415	445	17	1986	1986	NUM
ftr-415	445	18	bluebook	bluebook	NOUN
ftr-415	445	19	.	.	PUNCT
ftr-415	445	20	!	!	PUNCT
ftr-415	446	1	judge	judge	PROPN
ftr-415	446	2	thornton	thornton	PROPN
ftr-415	446	3	(	(	PUNCT
ftr-415	446	4	along	along	ADP
ftr-415	446	5	with	with	ADP
ftr-415	446	6	judges	judge	NOUN
ftr-415	446	7	gerber	gerber	NOUN
ftr-415	446	8	and	and	CCONJ
ftr-415	446	9	gale	gale	PROPN
ftr-415	446	10	)	)	PUNCT
ftr-415	446	11	(	(	PUNCT
ftr-415	446	12	quoting	quote	VERB
ftr-415	446	13	redlark	redlark	NOUN
ftr-415	446	14	)	)	PUNCT
ftr-415	446	15	concurred	concur	VERB
ftr-415	446	16	in	in	ADP
ftr-415	446	17	the	the	DET
ftr-415	446	18	result	result	NOUN
ftr-415	446	19	but	but	CCONJ
ftr-415	446	20	cautioned	caution	VERB
ftr-415	446	21	that	that	SCONJ
ftr-415	446	22	:	:	PUNCT
ftr-415	446	23	“	"	PUNCT
ftr-415	446	24	where	where	SCONJ
ftr-415	446	25	there	there	PRON
ftr-415	446	26	is	be	VERB
ftr-415	446	27	no	no	DET
ftr-415	446	28	corroboration	corroboration	NOUN
ftr-415	446	29	in	in	ADP
ftr-415	446	30	the	the	DET
ftr-415	446	31	actual	actual	ADJ
ftr-415	446	32	legislative	legislative	ADJ
ftr-415	446	33	history	history	NOUN
ftr-415	446	34	,	,	PUNCT
ftr-415	446	35	we	we	PRON
ftr-415	446	36	shall	shall	AUX
ftr-415	446	37	not	not	PART
ftr-415	446	38	hesitate	hesitate	VERB
ftr-415	446	39	to	to	PART
ftr-415	446	40	disregard	disregard	VERB
ftr-415	446	41	the	the	DET
ftr-415	446	42	general	general	ADJ
ftr-415	446	43	explanation	explanation	NOUN
ftr-415	447	1	[	[	X
ftr-415	447	2	of	of	ADP
ftr-415	447	3	the	the	DET
ftr-415	447	4	blue	blue	ADJ
ftr-415	447	5	book	book	NOUN
ftr-415	447	6	]	]	PUNCT
ftr-415	447	7	as	as	ADV
ftr-415	447	8	far	far	ADV
ftr-415	447	9	as	as	SCONJ
ftr-415	447	10	congressional	congressional	ADJ
ftr-415	447	11	intent	intent	NOUN
ftr-415	447	12	is	be	AUX
ftr-415	447	13	concerned	concern	VERB
ftr-415	447	14	.	.	PUNCT
ftr-415	448	1	*	*	PUNCT
ftr-415	449	1	*	*	PUNCT
ftr-415	449	2	*	*	PUNCT
ftr-415	449	3	given	give	VERB
ftr-415	449	4	the	the	DET
ftr-415	449	5	clear	clear	ADJ
ftr-415	449	6	thrust	thrust	NOUN
ftr-415	449	7	of	of	ADP
ftr-415	449	8	the	the	DET
ftr-415	449	9	conference	conference	NOUN
ftr-415	449	10	committee	committee	NOUN
ftr-415	449	11	report	report	NOUN
ftr-415	449	12	,	,	PUNCT
ftr-415	449	13	the	the	DET
ftr-415	449	14	general	general	ADJ
ftr-415	449	15	explanation	explanation	NOUN
ftr-415	450	1	[	[	X
ftr-415	450	2	of	of	ADP
ftr-415	450	3	the	the	DET
ftr-415	450	4	blue	blue	ADJ
ftr-415	450	5	book	book	NOUN
ftr-415	450	6	]	]	PUNCT
ftr-415	450	7	is	be	AUX
ftr-415	450	8	without	without	ADP
ftr-415	450	9	foundation	foundation	NOUN
ftr-415	450	10	and	and	CCONJ
ftr-415	450	11	must	must	AUX
ftr-415	450	12	fall	fall	VERB
ftr-415	450	13	by	by	ADP
ftr-415	450	14	the	the	DET
ftr-415	450	15	wayside	wayside	NOUN
ftr-415	450	16	.	.	PUNCT
ftr-415	451	1	to	to	PART
ftr-415	451	2	conclude	conclude	VERB
ftr-415	451	3	otherwise	otherwise	ADV
ftr-415	451	4	would	would	AUX
ftr-415	451	5	elevate	elevate	VERB
ftr-415	451	6	it	it	PRON
ftr-415	451	7	to	to	ADP
ftr-415	451	8	a	a	DET
ftr-415	451	9	status	status	NOUN
ftr-415	451	10	and	and	CCONJ
ftr-415	451	11	accord	accord	NOUN
ftr-415	451	12	it	it	PRON
ftr-415	451	13	a	a	DET
ftr-415	451	14	deference	deference	NOUN
ftr-415	451	15	to	to	PART
ftr-415	451	16	which	which	PRON
ftr-415	451	17	it	it	PRON
ftr-415	451	18	simply	simply	ADV
ftr-415	451	19	is	be	AUX
ftr-415	451	20	not	not	PART
ftr-415	451	21	entitled	entitle	VERB
ftr-415	451	22	.	.	PUNCT
ftr-415	451	23	”	"	PUNCT
ftr-415	452	1	other	other	ADJ
ftr-415	452	2	opinions	opinion	NOUN
ftr-415	452	3	of	of	ADP
ftr-415	452	4	this	this	DET
ftr-415	452	5	court	court	NOUN
ftr-415	452	6	echo	echo	VERB
ftr-415	452	7	the	the	DET
ftr-415	452	8	notion	notion	NOUN
ftr-415	452	9	that	that	SCONJ
ftr-415	452	10	we	we	PRON
ftr-415	452	11	require	require	VERB
ftr-415	452	12	some	some	DET
ftr-415	452	13	direct	direct	ADJ
ftr-415	452	14	corroboration	corroboration	NOUN
ftr-415	452	15	of	of	ADP
ftr-415	452	16	congressional	congressional	ADJ
ftr-415	452	17	intentions	intention	NOUN
ftr-415	452	18	before	before	SCONJ
ftr-415	452	19	we	we	PRON
ftr-415	452	20	defer	defer	VERB
ftr-415	452	21	to	to	ADP
ftr-415	452	22	blue	blue	ADJ
ftr-415	452	23	book	book	NOUN
ftr-415	452	24	expressions	expression	NOUN
ftr-415	452	25	thereof	thereof	ADV
ftr-415	452	26	.	.	PUNCT
ftr-415	452	27	!	!	PUNCT
ftr-415	453	1	chief	chief	ADJ
ftr-415	453	2	judge	judge	NOUN
ftr-415	453	3	wells	well	NOUN
ftr-415	453	4	(	(	PUNCT
ftr-415	453	5	joined	join	VERB
ftr-415	453	6	by	by	ADP
ftr-415	453	7	judges	judge	NOUN
ftr-415	453	8	swift	swift	VERB
ftr-415	453	9	,	,	PUNCT
ftr-415	453	10	colvin	colvin	PROPN
ftr-415	453	11	,	,	PUNCT
ftr-415	453	12	laro	laro	PROPN
ftr-415	453	13	,	,	PUNCT
ftr-415	453	14	and	and	CCONJ
ftr-415	453	15	vasquez	vasquez	PROPN
ftr-415	453	16	)	)	PUNCT
ftr-415	453	17	dissented	dissent	VERB
ftr-415	453	18	:	:	PUNCT
ftr-415	453	19	the	the	DET
ftr-415	453	20	meaning	meaning	NOUN
ftr-415	453	21	of	of	ADP
ftr-415	453	22	section	section	NOUN
ftr-415	453	23	163(h)(2)(a	163(h)(2)(a	NUM
ftr-415	453	24	)	)	PUNCT
ftr-415	453	25	can	can	AUX
ftr-415	453	26	be	be	AUX
ftr-415	453	27	discerned	discern	VERB
ftr-415	453	28	from	from	ADP
ftr-415	453	29	a	a	DET
ftr-415	453	30	plain	plain	ADJ
ftr-415	453	31	reading	reading	NOUN
ftr-415	453	32	of	of	ADP
ftr-415	453	33	the	the	DET
ftr-415	453	34	language	language	NOUN
ftr-415	453	35	of	of	ADP
ftr-415	453	36	that	that	DET
ftr-415	453	37	section	section	NOUN
ftr-415	453	38	.	.	PUNCT
ftr-415	454	1	moreover	moreover	ADV
ftr-415	454	2	,	,	PUNCT
ftr-415	454	3	prior	prior	ADJ
ftr-415	454	4	case	case	NOUN
ftr-415	454	5	law	law	NOUN
ftr-415	454	6	defined	define	VERB
ftr-415	454	7	the	the	DET
ftr-415	454	8	required	require	VERB
ftr-415	454	9	nexus	nexus	NOUN
ftr-415	454	10	between	between	ADP
ftr-415	454	11	an	an	DET
ftr-415	454	12	interest	interest	NOUN
ftr-415	454	13	expense	expense	NOUN
ftr-415	454	14	on	on	ADP
ftr-415	454	15	a	a	DET
ftr-415	454	16	deficiency	deficiency	NOUN
ftr-415	454	17	and	and	CCONJ
ftr-415	454	18	a	a	DET
ftr-415	454	19	trade	trade	NOUN
ftr-415	454	20	or	or	CCONJ
ftr-415	454	21	business	business	NOUN
ftr-415	454	22	,	,	PUNCT
ftr-415	454	23	and	and	CCONJ
ftr-415	454	24	congress	congress	PROPN
ftr-415	454	25	did	do	AUX
ftr-415	454	26	not	not	PART
ftr-415	454	27	indicate	indicate	VERB
ftr-415	454	28	any	any	DET
ftr-415	454	29	intent	intent	NOUN
ftr-415	454	30	to	to	PART
ftr-415	454	31	overturn	overturn	VERB
ftr-415	454	32	these	these	DET
ftr-415	454	33	cases	case	NOUN
ftr-415	454	34	.	.	PUNCT
ftr-415	455	1	also	also	ADV
ftr-415	455	2	,	,	PUNCT
ftr-415	455	3	the	the	DET
ftr-415	455	4	majority	majority	NOUN
ftr-415	455	5	placed	place	VERB
ftr-415	455	6	undue	undue	ADJ
ftr-415	455	7	emphasis	emphasis	NOUN
ftr-415	455	8	and	and	CCONJ
ftr-415	455	9	reliance	reliance	NOUN
ftr-415	455	10	on	on	ADP
ftr-415	455	11	the	the	DET
ftr-415	455	12	blue	blue	ADJ
ftr-415	455	13	book	book	NOUN
ftr-415	455	14	in	in	ADP
ftr-415	455	15	validating	validate	VERB
ftr-415	455	16	section	section	NOUN
ftr-415	455	17	1.163	1.163	NUM
ftr-415	455	18	-	-	SYM
ftr-415	455	19	9t(b)(2)(i)(a	9t(b)(2)(i)(a	NUM
ftr-415	455	20	)	)	PUNCT
ftr-415	455	21	,	,	PUNCT
ftr-415	455	22	temporary	temporary	ADJ
ftr-415	455	23	income	income	NOUN
ftr-415	455	24	tax	tax	NOUN
ftr-415	455	25	regs	reg	NOUN
ftr-415	455	26	.	.	PUNCT
ftr-415	456	1	,	,	PUNCT
ftr-415	456	2	52	52	NUM
ftr-415	456	3	fed.reg	fed.reg	NOUN
ftr-415	456	4	.	.	PUNCT
ftr-415	457	1	48407	48407	NUM
ftr-415	457	2	(	(	PUNCT
ftr-415	457	3	dec	dec	PROPN
ftr-415	457	4	.	.	PROPN
ftr-415	457	5	22	22	NUM
ftr-415	457	6	,	,	PUNCT
ftr-415	457	7	1987	1987	NUM
ftr-415	457	8	)	)	PUNCT
ftr-415	458	1	in	in	ADP
ftr-415	458	2	contravention	contravention	NOUN
ftr-415	458	3	of	of	ADP
ftr-415	458	4	precedent	precedent	NOUN
ftr-415	458	5	.	.	PUNCT
ftr-415	458	6	!	!	PUNCT
ftr-415	459	1	judge	judge	PROPN
ftr-415	459	2	vasquez	vasquez	PROPN
ftr-415	459	3	’s	’s	PART
ftr-415	459	4	dissent	dissent	NOUN
ftr-415	459	5	(	(	PUNCT
ftr-415	459	6	joined	join	VERB
ftr-415	459	7	by	by	ADP
ftr-415	459	8	judges	judge	NOUN
ftr-415	459	9	wells	wells	PROPN
ftr-415	459	10	,	,	PUNCT
ftr-415	459	11	swift	swift	ADJ
ftr-415	459	12	,	,	PUNCT
ftr-415	459	13	colvin	colvin	NOUN
ftr-415	459	14	,	,	PUNCT
ftr-415	459	15	and	and	CCONJ
ftr-415	459	16	laro	laro	NOUN
ftr-415	459	17	)	)	PUNCT
ftr-415	459	18	emphasized	emphasize	VERB
ftr-415	459	19	that	that	SCONJ
ftr-415	459	20	because	because	SCONJ
ftr-415	459	21	the	the	DET
ftr-415	459	22	regulations	regulation	NOUN
ftr-415	459	23	in	in	ADP
ftr-415	459	24	question	question	NOUN
ftr-415	459	25	were	be	AUX
ftr-415	459	26	temporary	temporary	ADJ
ftr-415	459	27	regulations	regulation	NOUN
ftr-415	459	28	promulgated	promulgate	VERB
ftr-415	459	29	without	without	ADP
ftr-415	459	30	either	either	CCONJ
ftr-415	459	31	a	a	DET
ftr-415	459	32	specific	specific	ADJ
ftr-415	459	33	delegation	delegation	NOUN
ftr-415	459	34	of	of	ADP
ftr-415	459	35	authority	authority	NOUN
ftr-415	459	36	or	or	CCONJ
ftr-415	459	37	notice	notice	NOUN
ftr-415	459	38	and	and	CCONJ
ftr-415	459	39	comment	comment	NOUN
ftr-415	459	40	,	,	PUNCT
ftr-415	459	41	under	under	ADP
ftr-415	459	42	united	united	PROPN
ftr-415	459	43	states	states	PROPN
ftr-415	459	44	v.	v.	PROPN
ftr-415	459	45	mead	mead	PROPN
ftr-415	459	46	corp	corp	PROPN
ftr-415	459	47	.	.	PROPN
ftr-415	459	48	,	,	PUNCT
ftr-415	459	49	533	533	NUM
ftr-415	459	50	u.s	u.s	AUX
ftr-415	459	51	.	.	PROPN
ftr-415	459	52	218	218	NUM
ftr-415	459	53	(	(	PUNCT
ftr-415	459	54	2001	2001	NUM
ftr-415	459	55	)	)	PUNCT
ftr-415	459	56	,	,	PUNCT
ftr-415	459	57	the	the	DET
ftr-415	459	58	regulations	regulation	NOUN
ftr-415	459	59	were	be	AUX
ftr-415	459	60	not	not	PART
ftr-415	459	61	entitled	entitle	VERB
ftr-415	459	62	to	to	PART
ftr-415	459	63	deference	deference	VERB
ftr-415	459	64	under	under	ADP
ftr-415	459	65	the	the	DET
ftr-415	459	66	standard	standard	NOUN
ftr-415	459	67	of	of	ADP
ftr-415	459	68	chevron	chevron	PROPN
ftr-415	459	69	u.s.a	u.s.a	PROPN
ftr-415	459	70	.	.	PROPN
ftr-415	459	71	inc	inc	PROPN
ftr-415	459	72	.	.	PROPN
ftr-415	460	1	v.	v.	ADP
ftr-415	460	2	natural	natural	ADJ
ftr-415	460	3	res	re	NOUN
ftr-415	460	4	.	.	PUNCT
ftr-415	461	1	def	def	PROPN
ftr-415	461	2	.	.	PROPN
ftr-415	461	3	council	council	PROPN
ftr-415	461	4	,	,	PUNCT
ftr-415	461	5	inc	inc	PROPN
ftr-415	461	6	.	.	PROPN
ftr-415	461	7	,	,	PUNCT
ftr-415	461	8	467	467	NUM
ftr-415	461	9	u.s	u.s	PROPN
ftr-415	461	10	.	.	PROPN
ftr-415	461	11	2003	2003	NUM
ftr-415	461	12	]	]	PUNCT
ftr-415	461	13	recent	recent	ADJ
ftr-415	461	14	developments	development	NOUN
ftr-415	461	15	in	in	ADP
ftr-415	461	16	federal	federal	ADJ
ftr-415	461	17	income	income	NOUN
ftr-415	461	18	taxation	taxation	NOUN
ftr-415	461	19	97	97	NUM
ftr-415	461	20	837	837	NUM
ftr-415	461	21	(	(	PUNCT
ftr-415	461	22	1984	1984	NUM
ftr-415	461	23	)	)	PUNCT
ftr-415	461	24	.	.	PUNCT
ftr-415	462	1	he	he	PRON
ftr-415	462	2	would	would	AUX
ftr-415	462	3	accord	accord	VERB
ftr-415	462	4	“	"	PUNCT
ftr-415	462	5	‘	'	PUNCT
ftr-415	462	6	the	the	DET
ftr-415	462	7	agency	agency	NOUN
ftr-415	462	8	’s	’s	PART
ftr-415	462	9	interpretation	interpretation	NOUN
ftr-415	462	10	.	.	PUNCT
ftr-415	462	11	.	.	PUNCT
ftr-415	462	12	.	.	PUNCT
ftr-415	463	1	respect	respect	VERB
ftr-415	463	2	proportional	proportional	ADJ
ftr-415	463	3	to	to	ADP
ftr-415	463	4	its	its	PRON
ftr-415	463	5	‘	'	PUNCT
ftr-415	463	6	power	power	NOUN
ftr-415	463	7	to	to	PART
ftr-415	463	8	persuade	persuade	VERB
ftr-415	463	9	’	'	PUNCT
ftr-415	463	10	”	"	PUNCT
ftr-415	463	11	pursuant	pursuant	ADJ
ftr-415	463	12	to	to	ADP
ftr-415	463	13	skidmore	skidmore	PROPN
ftr-415	463	14	v.	v.	PROPN
ftr-415	463	15	swift	swift	PROPN
ftr-415	463	16	&	&	CCONJ
ftr-415	463	17	co.	co.	PROPN
ftr-415	463	18	,	,	PUNCT
ftr-415	463	19	323	323	NUM
ftr-415	463	20	u.s	u.s	PROPN
ftr-415	463	21	.	.	PROPN
ftr-415	463	22	134	134	NUM
ftr-415	463	23	(	(	PUNCT
ftr-415	463	24	1944	1944	NUM
ftr-415	463	25	)	)	PUNCT
ftr-415	463	26	.	.	PUNCT
ftr-415	464	1	the	the	DET
ftr-415	464	2	dissent	dissent	NOUN
ftr-415	464	3	concluded	conclude	VERB
ftr-415	464	4	that	that	SCONJ
ftr-415	464	5	the	the	DET
ftr-415	464	6	plurality	plurality	NOUN
ftr-415	464	7	erred	err	VERB
ftr-415	464	8	in	in	ADP
ftr-415	464	9	relying	rely	VERB
ftr-415	464	10	on	on	ADP
ftr-415	464	11	courts	court	NOUN
ftr-415	464	12	of	of	ADP
ftr-415	464	13	appeals	appeal	NOUN
ftr-415	464	14	’	'	PUNCT
ftr-415	464	15	decisions	decision	NOUN
ftr-415	464	16	upholding	uphold	VERB
ftr-415	464	17	the	the	DET
ftr-415	464	18	regulations	regulation	NOUN
ftr-415	464	19	because	because	SCONJ
ftr-415	464	20	those	those	DET
ftr-415	464	21	decisions	decision	NOUN
ftr-415	464	22	were	be	AUX
ftr-415	464	23	pre	pre	ADJ
ftr-415	464	24	-	-	ADJ
ftr-415	464	25	mead	mead	ADJ
ftr-415	464	26	cases	case	NOUN
ftr-415	464	27	.	.	PUNCT
ftr-415	465	1	5	5	X
ftr-415	465	2	.	.	X
ftr-415	465	3	only	only	ADV
ftr-415	465	4	half	half	DET
ftr-415	465	5	the	the	DET
ftr-415	465	6	cost	cost	NOUN
ftr-415	465	7	of	of	ADP
ftr-415	465	8	mint	mint	PROPN
ftr-415	465	9	juleps	juleps	PROPN
ftr-415	465	10	&	&	CCONJ
ftr-415	465	11	country	country	NOUN
ftr-415	465	12	ham	ham	PROPN
ftr-415	465	13	with	with	ADP
ftr-415	465	14	beaten	beat	VERB
ftr-415	465	15	biscuits	biscuit	NOUN
ftr-415	465	16	is	be	AUX
ftr-415	465	17	deductible	deductible	ADJ
ftr-415	465	18	.	.	PUNCT
ftr-415	466	1	church	church	NOUN
ftr-415	466	2	ill	ill	ADJ
ftr-415	466	3	downs	down	NOUN
ftr-415	466	4	v.	v.	ADP
ftr-415	466	5	commissioner	commissioner	NOUN
ftr-415	466	6	,	,	PUNCT
ftr-415	466	7	307	307	NUM
ftr-415	466	8	f.3d	f.3d	NUM
ftr-415	466	9	423	423	NUM
ftr-415	466	10	,	,	PUNCT
ftr-415	466	11	2002	2002	NUM
ftr-415	466	12	-	-	SYM
ftr-415	466	13	2	2	NUM
ftr-415	466	14	u.s.t.c	u.s.t.c	PROPN
ftr-415	466	15	.	.	PROPN
ftr-415	467	1	¶50,691	¶50,691	PROPN
ftr-415	467	2	,	,	PUNCT
ftr-415	467	3	90	90	NUM
ftr-415	467	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	467	5	2002	2002	NUM
ftr-415	467	6	-	-	SYM
ftr-415	467	7	6615	6615	NUM
ftr-415	467	8	(	(	PUNCT
ftr-415	467	9	6th	6th	ADJ
ftr-415	467	10	cir	cir	NOUN
ftr-415	467	11	.	.	PUNCT
ftr-415	468	1	10/8/02	10/8/02	NUM
ftr-415	468	2	)	)	PUNCT
ftr-415	469	1	,	,	PUNCT
ftr-415	469	2	aff’g	aff’g	VERB
ftr-415	469	3	115	115	NUM
ftr-415	469	4	t.c	t.c	PROPN
ftr-415	469	5	.	.	PROPN
ftr-415	469	6	279	279	NUM
ftr-415	469	7	(	(	PUNCT
ftr-415	469	8	9/26/00	9/26/00	NUM
ftr-415	469	9	)	)	PUNCT
ftr-415	469	10	.	.	PUNCT
ftr-415	470	1	the	the	DET
ftr-415	470	2	sixth	sixth	ADJ
ftr-415	470	3	circuit	circuit	NOUN
ftr-415	470	4	(	(	PUNCT
ftr-415	470	5	judge	judge	NOUN
ftr-415	470	6	siler	siler	PROPN
ftr-415	470	7	)	)	PUNCT
ftr-415	470	8	upheld	uphold	VERB
ftr-415	470	9	the	the	DET
ftr-415	470	10	tax	tax	NOUN
ftr-415	470	11	court	court	NOUN
ftr-415	470	12	’s	’s	PART
ftr-415	470	13	decision	decision	NOUN
ftr-415	470	14	(	(	PUNCT
ftr-415	470	15	judge	judge	NOUN
ftr-415	470	16	laro	laro	PROPN
ftr-415	470	17	)	)	PUNCT
ftr-415	470	18	that	that	SCONJ
ftr-415	470	19	§	§	PROPN
ftr-415	470	20	274(n	274(n	PROPN
ftr-415	470	21	)	)	PUNCT
ftr-415	470	22	limited	limit	VERB
ftr-415	470	23	to	to	ADP
ftr-415	470	24	50	50	NUM
ftr-415	470	25	percent	percent	NOUN
ftr-415	470	26	of	of	ADP
ftr-415	470	27	the	the	DET
ftr-415	470	28	cost	cost	NOUN
ftr-415	470	29	,	,	PUNCT
ftr-415	470	30	churchill	churchill	NOUN
ftr-415	470	31	downs	down	NOUN
ftr-415	470	32	’	'	PUNCT
ftr-415	470	33	deduction	deduction	NOUN
ftr-415	470	34	for	for	ADP
ftr-415	470	35	the	the	DET
ftr-415	470	36	expenses	expense	NOUN
ftr-415	470	37	of	of	ADP
ftr-415	470	38	entertainment	entertainment	NOUN
ftr-415	470	39	[	[	X
ftr-415	470	40	the	the	DET
ftr-415	470	41	kentucky	kentucky	PROPN
ftr-415	470	42	derby	derby	PROPN
ftr-415	470	43	sport	sport	NOUN
ftr-415	470	44	of	of	ADP
ftr-415	470	45	kings	king	NOUN
ftr-415	470	46	gala	gala	NOUN
ftr-415	470	47	,	,	PUNCT
ftr-415	470	48	press	press	NOUN
ftr-415	470	49	receptions	reception	NOUN
ftr-415	470	50	,	,	PUNCT
ftr-415	470	51	hospitality	hospitality	NOUN
ftr-415	470	52	tents	tent	NOUN
ftr-415	470	53	,	,	PUNCT
ftr-415	470	54	winners	winner	NOUN
ftr-415	470	55	parties	party	NOUN
ftr-415	470	56	,	,	PUNCT
ftr-415	470	57	etc	etc	X
ftr-415	470	58	.	.	X
ftr-415	470	59	]	]	PUNCT
ftr-415	471	1	in	in	ADP
ftr-415	471	2	connection	connection	NOUN
ftr-415	471	3	with	with	ADP
ftr-415	471	4	the	the	DET
ftr-415	471	5	kentucky	kentucky	PROPN
ftr-415	471	6	derby	derby	PROPN
ftr-415	471	7	,	,	PUNCT
ftr-415	471	8	the	the	DET
ftr-415	471	9	breeders	breeder	NOUN
ftr-415	471	10	’	’	PART
ftr-415	471	11	cup	cup	NOUN
ftr-415	471	12	,	,	PUNCT
ftr-415	471	13	and	and	CCONJ
ftr-415	471	14	other	other	ADJ
ftr-415	471	15	major	major	ADJ
ftr-415	471	16	horse	horse	NOUN
ftr-415	471	17	races	race	NOUN
ftr-415	471	18	.	.	PUNCT
ftr-415	472	1	although	although	SCONJ
ftr-415	472	2	churchill	churchill	NOUN
ftr-415	472	3	downs	down	NOUN
ftr-415	472	4	was	be	AUX
ftr-415	472	5	in	in	ADP
ftr-415	472	6	the	the	DET
ftr-415	472	7	“	"	PUNCT
ftr-415	472	8	entertainment	entertainment	NOUN
ftr-415	472	9	business	business	NOUN
ftr-415	472	10	,	,	PUNCT
ftr-415	472	11	”	"	PUNCT
ftr-415	472	12	the	the	DET
ftr-415	472	13	expenses	expense	NOUN
ftr-415	472	14	for	for	ADP
ftr-415	472	15	the	the	DET
ftr-415	472	16	functions	function	NOUN
ftr-415	472	17	were	be	AUX
ftr-415	472	18	not	not	PART
ftr-415	472	19	part	part	NOUN
ftr-415	472	20	of	of	ADP
ftr-415	472	21	its	its	PRON
ftr-415	472	22	entertainment	entertainment	NOUN
ftr-415	472	23	product	product	NOUN
ftr-415	472	24	,	,	PUNCT
ftr-415	472	25	which	which	PRON
ftr-415	472	26	was	be	AUX
ftr-415	472	27	horse	horse	NOUN
ftr-415	472	28	racing	racing	NOUN
ftr-415	472	29	.	.	PUNCT
ftr-415	473	1	nor	nor	CCONJ
ftr-415	473	2	were	be	AUX
ftr-415	473	3	the	the	DET
ftr-415	473	4	costs	cost	NOUN
ftr-415	473	5	deductible	deductible	ADJ
ftr-415	473	6	as	as	ADP
ftr-415	473	7	entertainment	entertainment	NOUN
ftr-415	473	8	available	available	ADJ
ftr-415	473	9	to	to	ADP
ftr-415	473	10	the	the	DET
ftr-415	473	11	public	public	NOUN
ftr-415	473	12	[	[	X
ftr-415	473	13	§	§	PROPN
ftr-415	473	14	274(n)(2	274(n)(2	NUM
ftr-415	473	15	)	)	PUNCT
ftr-415	473	16	,	,	PUNCT
ftr-415	473	17	(	(	PUNCT
ftr-415	473	18	e)(7	e)(7	NOUN
ftr-415	473	19	)	)	PUNCT
ftr-415	473	20	exception	exception	NOUN
ftr-415	473	21	]	]	PUNCT
ftr-415	473	22	or	or	CCONJ
ftr-415	473	23	sold	sell	VERB
ftr-415	473	24	to	to	ADP
ftr-415	473	25	customers	customer	NOUN
ftr-415	473	26	[	[	X
ftr-415	473	27	§	§	PROPN
ftr-415	473	28	274(n)(2	274(n)(2	NUM
ftr-415	473	29	)	)	PUNCT
ftr-415	473	30	,	,	PUNCT
ftr-415	473	31	(	(	PUNCT
ftr-415	473	32	e)(8	e)(8	X
ftr-415	473	33	)	)	PUNCT
ftr-415	473	34	exception	exception	NOUN
ftr-415	473	35	]	]	PUNCT
ftr-415	473	36	because	because	SCONJ
ftr-415	473	37	the	the	DET
ftr-415	473	38	functions	function	NOUN
ftr-415	473	39	were	be	AUX
ftr-415	473	40	by	by	ADP
ftr-415	473	41	invitation	invitation	NOUN
ftr-415	473	42	only	only	ADV
ftr-415	473	43	and	and	CCONJ
ftr-415	473	44	not	not	PART
ftr-415	473	45	open	open	ADJ
ftr-415	473	46	to	to	ADP
ftr-415	473	47	the	the	DET
ftr-415	473	48	public	public	NOUN
ftr-415	473	49	.	.	PUNCT
ftr-415	474	1	the	the	DET
ftr-415	474	2	court	court	NOUN
ftr-415	474	3	of	of	ADP
ftr-415	474	4	appeals	appeals	PROPN
ftr-415	474	5	reasoned	reason	VERB
ftr-415	474	6	that	that	SCONJ
ftr-415	474	7	the	the	DET
ftr-415	474	8	expenses	expense	NOUN
ftr-415	474	9	were	be	AUX
ftr-415	474	10	“	"	PUNCT
ftr-415	474	11	entertainment	entertainment	NOUN
ftr-415	474	12	”	"	PUNCT
ftr-415	474	13	under	under	ADP
ftr-415	474	14	reg	reg	NOUN
ftr-415	474	15	.	.	PUNCT
ftr-415	475	1	§	§	PROPN
ftr-415	475	2	1.274	1.274	NUM
ftr-415	475	3	-	-	NUM
ftr-415	475	4	2(b)(1)(ii	2(b)(1)(ii	NUM
ftr-415	475	5	)	)	PUNCT
ftr-415	475	6	because	because	SCONJ
ftr-415	475	7	:	:	PUNCT
ftr-415	475	8	[	[	X
ftr-415	475	9	t]he	t]he	X
ftr-415	475	10	purpose	purpose	NOUN
ftr-415	475	11	of	of	ADP
ftr-415	475	12	the	the	DET
ftr-415	475	13	galas	gala	NOUN
ftr-415	475	14	and	and	CCONJ
ftr-415	475	15	dinners	dinner	NOUN
ftr-415	475	16	was	be	AUX
ftr-415	475	17	not	not	PART
ftr-415	475	18	to	to	PART
ftr-415	475	19	make	make	VERB
ftr-415	475	20	churchill	churchill	NOUN
ftr-415	475	21	downs	down	NOUN
ftr-415	475	22	'	'	PART
ftr-415	475	23	product	product	NOUN
ftr-415	475	24	directly	directly	ADV
ftr-415	475	25	available	available	ADJ
ftr-415	475	26	to	to	ADP
ftr-415	475	27	its	its	PRON
ftr-415	475	28	customers	customer	NOUN
ftr-415	475	29	or	or	CCONJ
ftr-415	475	30	to	to	PART
ftr-415	475	31	provide	provide	VERB
ftr-415	475	32	them	they	PRON
ftr-415	475	33	with	with	ADP
ftr-415	475	34	specific	specific	ADJ
ftr-415	475	35	information	information	NOUN
ftr-415	475	36	about	about	ADP
ftr-415	475	37	it	it	PRON
ftr-415	475	38	,	,	PUNCT
ftr-415	475	39	but	but	CCONJ
ftr-415	475	40	rather	rather	ADV
ftr-415	475	41	to	to	PART
ftr-415	475	42	create	create	VERB
ftr-415	475	43	an	an	DET
ftr-415	475	44	aura	aura	NOUN
ftr-415	475	45	of	of	ADP
ftr-415	475	46	glamor	glamor	NOUN
ftr-415	475	47	in	in	ADP
ftr-415	475	48	connection	connection	NOUN
ftr-415	475	49	with	with	ADP
ftr-415	475	50	the	the	DET
ftr-415	475	51	upcoming	upcoming	ADJ
ftr-415	475	52	races	race	NOUN
ftr-415	475	53	and	and	CCONJ
ftr-415	475	54	generally	generally	ADV
ftr-415	475	55	to	to	PART
ftr-415	475	56	arouse	arouse	VERB
ftr-415	475	57	public	public	ADJ
ftr-415	475	58	interest	interest	NOUN
ftr-415	475	59	in	in	ADP
ftr-415	475	60	them	they	PRON
ftr-415	475	61	.	.	PUNCT
ftr-415	476	1	in	in	ADP
ftr-415	476	2	this	this	DET
ftr-415	476	3	regard	regard	NOUN
ftr-415	476	4	,	,	PUNCT
ftr-415	476	5	the	the	DET
ftr-415	476	6	dinners	dinner	NOUN
ftr-415	476	7	,	,	PUNCT
ftr-415	476	8	brunches	brunch	NOUN
ftr-415	476	9	,	,	PUNCT
ftr-415	476	10	and	and	CCONJ
ftr-415	476	11	receptions	reception	NOUN
ftr-415	476	12	at	at	ADP
ftr-415	476	13	issue	issue	NOUN
ftr-415	476	14	most	most	ADV
ftr-415	476	15	closely	closely	ADV
ftr-415	476	16	resemble	resemble	VERB
ftr-415	476	17	the	the	DET
ftr-415	476	18	example	example	NOUN
ftr-415	477	1	[	[	X
ftr-415	477	2	in	in	ADP
ftr-415	477	3	reg	reg	NOUN
ftr-415	477	4	.	.	PUNCT
ftr-415	478	1	§	§	PROPN
ftr-415	478	2	1.274	1.274	NUM
ftr-415	478	3	-	-	NUM
ftr-415	478	4	2(b)(2)(ii	2(b)(2)(ii	NUM
ftr-415	478	5	)	)	PUNCT
ftr-415	478	6	]	]	PUNCT
ftr-415	478	7	of	of	ADP
ftr-415	478	8	a	a	DET
ftr-415	478	9	fashion	fashion	NOUN
ftr-415	478	10	show	show	NOUN
ftr-415	478	11	held	hold	VERB
ftr-415	478	12	for	for	ADP
ftr-415	478	13	the	the	DET
ftr-415	478	14	wives	wife	NOUN
ftr-415	478	15	of	of	ADP
ftr-415	478	16	appliance	appliance	NOUN
ftr-415	478	17	retailers	retailer	NOUN
ftr-415	478	18	,	,	PUNCT
ftr-415	478	19	and	and	CCONJ
ftr-415	478	20	are	be	AUX
ftr-415	478	21	best	well	ADV
ftr-415	478	22	characterized	characterize	VERB
ftr-415	478	23	not	not	PART
ftr-415	478	24	as	as	ADP
ftr-415	478	25	a	a	DET
ftr-415	478	26	product	product	NOUN
ftr-415	478	27	introduction	introduction	NOUN
ftr-415	478	28	event	event	NOUN
ftr-415	478	29	used	use	VERB
ftr-415	478	30	to	to	PART
ftr-415	478	31	conduct	conduct	VERB
ftr-415	478	32	the	the	DET
ftr-415	478	33	taxpayer	taxpayer	NOUN
ftr-415	478	34	's	's	PART
ftr-415	478	35	business	business	NOUN
ftr-415	478	36	,	,	PUNCT
ftr-415	478	37	but	but	CCONJ
ftr-415	478	38	as	as	ADP
ftr-415	478	39	pure	pure	ADJ
ftr-415	478	40	advertising	advertising	NOUN
ftr-415	478	41	or	or	CCONJ
ftr-415	478	42	public	public	ADJ
ftr-415	478	43	relations	relation	NOUN
ftr-415	478	44	expenses	expense	NOUN
ftr-415	478	45	.	.	PUNCT
ftr-415	478	46	!	!	PUNCT
ftr-415	479	1	the	the	DET
ftr-415	479	2	court	court	NOUN
ftr-415	479	3	of	of	ADP
ftr-415	479	4	appeals	appeals	PROPN
ftr-415	479	5	then	then	ADV
ftr-415	479	6	rejected	reject	VERB
ftr-415	479	7	the	the	DET
ftr-415	479	8	taxpayer	taxpayer	NOUN
ftr-415	479	9	’s	’s	PART
ftr-415	479	10	argument	argument	NOUN
ftr-415	479	11	that	that	SCONJ
ftr-415	479	12	its	its	PRON
ftr-415	479	13	business	business	NOUN
ftr-415	479	14	was	be	AUX
ftr-415	479	15	“	"	PUNCT
ftr-415	479	16	entertainment	entertainment	NOUN
ftr-415	479	17	”	"	PUNCT
ftr-415	479	18	generally	generally	ADV
ftr-415	479	19	:	:	PUNCT
ftr-415	479	20	although	although	SCONJ
ftr-415	479	21	churchill	churchill	NOUN
ftr-415	479	22	downs	down	NOUN
ftr-415	479	23	argues	argue	VERB
ftr-415	479	24	,	,	PUNCT
ftr-415	479	25	as	as	SCONJ
ftr-415	479	26	any	any	DET
ftr-415	479	27	business	business	NOUN
ftr-415	479	28	that	that	PRON
ftr-415	479	29	depends	depend	VERB
ftr-415	479	30	on	on	ADP
ftr-415	479	31	advertising	advertising	NOUN
ftr-415	479	32	may	may	AUX
ftr-415	479	33	,	,	PUNCT
ftr-415	479	34	that	that	SCONJ
ftr-415	479	35	it	it	PRON
ftr-415	479	36	made	make	VERB
ftr-415	479	37	money	money	NOUN
ftr-415	479	38	as	as	ADP
ftr-415	479	39	a	a	DET
ftr-415	479	40	result	result	NOUN
ftr-415	479	41	of	of	ADP
ftr-415	479	42	these	these	DET
ftr-415	479	43	publicity	publicity	NOUN
ftr-415	479	44	events	event	NOUN
ftr-415	479	45	,	,	PUNCT
ftr-415	479	46	this	this	PRON
ftr-415	479	47	does	do	AUX
ftr-415	479	48	not	not	PART
ftr-415	479	49	change	change	VERB
ftr-415	479	50	their	their	PRON
ftr-415	479	51	nature	nature	NOUN
ftr-415	479	52	as	as	ADP
ftr-415	479	53	something	something	PRON
ftr-415	479	54	distinct	distinct	ADJ
ftr-415	479	55	from	from	ADP
ftr-415	479	56	what	what	PRON
ftr-415	479	57	was	be	AUX
ftr-415	479	58	actually	actually	ADV
ftr-415	479	59	sold	sell	VERB
ftr-415	479	60	.	.	PUNCT
ftr-415	480	1	the	the	DET
ftr-415	480	2	commissioner	commissioner	NOUN
ftr-415	480	3	puts	put	VERB
ftr-415	480	4	it	it	PRON
ftr-415	480	5	succinctly	succinctly	ADV
ftr-415	480	6	:	:	PUNCT
ftr-415	480	7	“	"	PUNCT
ftr-415	480	8	taxpayers	taxpayer	NOUN
ftr-415	480	9	were	be	AUX
ftr-415	480	10	in	in	ADP
ftr-415	480	11	the	the	DET
ftr-415	480	12	horse	horse	NOUN
ftr-415	480	13	racing	racing	NOUN
ftr-415	480	14	business	business	NOUN
ftr-415	480	15	,	,	PUNCT
ftr-415	480	16	not	not	PART
ftr-415	480	17	the	the	DET
ftr-415	480	18	business	business	NOUN
ftr-415	480	19	of	of	ADP
ftr-415	480	20	throwing	throw	VERB
ftr-415	480	21	parties	party	NOUN
ftr-415	480	22	.	.	PUNCT
ftr-415	480	23	”	"	PUNCT
ftr-415	481	1	accordingly	accordingly	ADV
ftr-415	481	2	,	,	PUNCT
ftr-415	481	3	it	it	PRON
ftr-415	481	4	is	be	AUX
ftr-415	481	5	inappropriate	inappropriate	ADJ
ftr-415	481	6	to	to	PART
ftr-415	481	7	characterize	characterize	VERB
ftr-415	481	8	these	these	DET
ftr-415	481	9	non	non	ADJ
ftr-415	481	10	-	-	ADJ
ftr-415	481	11	race	race	ADJ
ftr-415	481	12	events	event	NOUN
ftr-415	481	13	as	as	ADP
ftr-415	481	14	churchill	churchill	NOUN
ftr-415	481	15	downs	down	NOUN
ftr-415	481	16	’	'	PUNCT
ftr-415	481	17	“	"	PUNCT
ftr-415	481	18	product	product	NOUN
ftr-415	481	19	.	.	PUNCT
ftr-415	481	20	”	"	PUNCT
ftr-415	482	1	6	6	NUM
ftr-415	482	2	.	.	X
ftr-415	482	3	a	a	DET
ftr-415	482	4	serially	serially	ADV
ftr-415	482	5	issued	issue	VERB
ftr-415	482	6	captive	captive	ADJ
ftr-415	482	7	insurance	insurance	NOUN
ftr-415	482	8	company	company	NOUN
ftr-415	482	9	instruction	instruction	NOUN
ftr-415	482	10	manual	manual	NOUN
ftr-415	482	11	.	.	PUNCT
ftr-415	483	1	a.	a.	PROPN
ftr-415	483	2	subsidiary	subsidiary	PROPN
ftr-415	483	3	insurance	insurance	PROPN
ftr-415	483	4	company	company	NOUN
ftr-415	483	5	.	.	PUNCT
ftr-415	484	1	rev	rev	PROPN
ftr-415	484	2	.	.	PROPN
ftr-415	485	1	rul	rul	PROPN
ftr-415	485	2	.	.	PUNCT
ftr-415	485	3	2002	2002	NUM
ftr-415	485	4	-	-	SYM
ftr-415	485	5	89	89	NUM
ftr-415	485	6	,	,	PUNCT
ftr-415	485	7	2002	2002	NUM
ftr-415	485	8	-	-	SYM
ftr-415	485	9	52	52	NUM
ftr-415	485	10	i.r.b	i.r.b	NOUN
ftr-415	485	11	.	.	PUNCT
ftr-415	486	1	984	984	NUM
ftr-415	486	2	(	(	PUNCT
ftr-415	486	3	12/30/02	12/30/02	PROPN
ftr-415	486	4	)	)	PUNCT
ftr-415	486	5	.	.	PUNCT
ftr-415	487	1	this	this	DET
ftr-415	487	2	ruling	ruling	NOUN
ftr-415	487	3	promulgates	promulgate	VERB
ftr-415	487	4	a	a	DET
ftr-415	487	5	safe	safe	ADJ
ftr-415	487	6	harbor	harbor	NOUN
ftr-415	487	7	and	and	CCONJ
ftr-415	487	8	a	a	DET
ftr-415	487	9	rocky	rocky	ADJ
ftr-415	487	10	shoal	shoal	NOUN
ftr-415	487	11	for	for	ADP
ftr-415	487	12	deducting	deduct	VERB
ftr-415	487	13	insurance	insurance	NOUN
ftr-415	487	14	premiums	premium	NOUN
ftr-415	487	15	to	to	ADP
ftr-415	487	16	licensed	licensed	ADJ
ftr-415	487	17	domestic	domestic	ADJ
ftr-415	487	18	captive	captive	ADJ
ftr-415	487	19	insurance	insurance	NOUN
ftr-415	487	20	subsidiaries	subsidiary	NOUN
ftr-415	487	21	.	.	PUNCT
ftr-415	488	1	in	in	ADP
ftr-415	488	2	a	a	DET
ftr-415	488	3	situation	situation	NOUN
ftr-415	488	4	in	in	ADP
ftr-415	488	5	which	which	PRON
ftr-415	488	6	90	90	NUM
ftr-415	488	7	percent	percent	NOUN
ftr-415	488	8	of	of	ADP
ftr-415	488	9	the	the	DET
ftr-415	488	10	insurance	insurance	NOUN
ftr-415	488	11	subsidiary	subsidiary	NOUN
ftr-415	488	12	’s	’s	PART
ftr-415	488	13	premiums	premium	NOUN
ftr-415	488	14	,	,	PUNCT
ftr-415	488	15	on	on	ADP
ftr-415	488	16	both	both	CCONJ
ftr-415	488	17	a	a	DET
ftr-415	488	18	gross	gross	ADJ
ftr-415	488	19	and	and	CCONJ
ftr-415	488	20	net	net	ADJ
ftr-415	488	21	basis	basis	NOUN
ftr-415	488	22	,	,	PUNCT
ftr-415	488	23	are	be	AUX
ftr-415	488	24	derived	derive	VERB
ftr-415	488	25	from	from	ADP
ftr-415	488	26	its	its	PRON
ftr-415	488	27	parent	parent	NOUN
ftr-415	488	28	,	,	PUNCT
ftr-415	488	29	the	the	DET
ftr-415	488	30	irs	irs	PROPN
ftr-415	488	31	concludes	conclude	VERB
ftr-415	488	32	that	that	SCONJ
ftr-415	488	33	there	there	PRON
ftr-415	488	34	is	be	VERB
ftr-415	488	35	no	no	DET
ftr-415	488	36	“	"	PUNCT
ftr-415	488	37	risk	risk	NOUN
ftr-415	488	38	shifting	shift	VERB
ftr-415	488	39	and	and	CCONJ
ftr-415	488	40	risk	risk	NOUN
ftr-415	488	41	distribution	distribution	NOUN
ftr-415	488	42	,	,	PUNCT
ftr-415	488	43	”	"	PUNCT
ftr-415	488	44	and	and	CCONJ
ftr-415	488	45	thus	thus	ADV
ftr-415	488	46	no	no	DET
ftr-415	488	47	“	"	PUNCT
ftr-415	488	48	insurance	insurance	NOUN
ftr-415	488	49	”	"	PUNCT
ftr-415	488	50	or	or	CCONJ
ftr-415	488	51	deductible	deductible	ADJ
ftr-415	488	52	insurance	insurance	NOUN
ftr-415	488	53	premiums	premium	NOUN
ftr-415	488	54	.	.	PUNCT
ftr-415	489	1	on	on	ADP
ftr-415	489	2	the	the	DET
ftr-415	489	3	other	other	ADJ
ftr-415	489	4	hand	hand	NOUN
ftr-415	489	5	,	,	PUNCT
ftr-415	489	6	98	98	NUM
ftr-415	489	7	florida	florida	PROPN
ftr-415	489	8	tax	tax	NOUN
ftr-415	489	9	review	review	NOUN
ftr-415	489	10	[	[	X
ftr-415	489	11	vol.6	vol.6	X
ftr-415	489	12	:	:	PUNCT
ftr-415	489	13	si	si	X
ftr-415	489	14	in	in	ADP
ftr-415	489	15	a	a	DET
ftr-415	489	16	situation	situation	NOUN
ftr-415	489	17	in	in	ADP
ftr-415	489	18	which	which	PRON
ftr-415	489	19	less	less	ADJ
ftr-415	489	20	that	that	SCONJ
ftr-415	489	21	50	50	NUM
ftr-415	489	22	percent	percent	NOUN
ftr-415	489	23	of	of	ADP
ftr-415	489	24	the	the	DET
ftr-415	489	25	insurance	insurance	NOUN
ftr-415	489	26	subsidiary	subsidiary	NOUN
ftr-415	489	27	’s	’s	PART
ftr-415	489	28	premiums	premium	NOUN
ftr-415	489	29	,	,	PUNCT
ftr-415	489	30	on	on	ADP
ftr-415	489	31	both	both	CCONJ
ftr-415	489	32	a	a	DET
ftr-415	489	33	gross	gross	ADJ
ftr-415	489	34	and	and	CCONJ
ftr-415	489	35	net	net	ADJ
ftr-415	489	36	basis	basis	NOUN
ftr-415	489	37	,	,	PUNCT
ftr-415	489	38	are	be	AUX
ftr-415	489	39	derived	derive	VERB
ftr-415	489	40	from	from	ADP
ftr-415	489	41	its	its	PRON
ftr-415	489	42	parent	parent	NOUN
ftr-415	489	43	and	and	CCONJ
ftr-415	489	44	the	the	DET
ftr-415	489	45	remainder	remainder	NOUN
ftr-415	489	46	are	be	AUX
ftr-415	489	47	derived	derive	VERB
ftr-415	489	48	from	from	ADP
ftr-415	489	49	unrelated	unrelated	ADJ
ftr-415	489	50	insureds	insured	NOUN
ftr-415	489	51	,	,	PUNCT
ftr-415	489	52	and	and	CCONJ
ftr-415	489	53	all	all	DET
ftr-415	489	54	transactions	transaction	NOUN
ftr-415	489	55	between	between	ADP
ftr-415	489	56	the	the	DET
ftr-415	489	57	related	related	ADJ
ftr-415	489	58	taxpayer	taxpayer	NOUN
ftr-415	489	59	and	and	CCONJ
ftr-415	489	60	insurance	insurance	NOUN
ftr-415	489	61	company	company	NOUN
ftr-415	489	62	meet	meet	VERB
ftr-415	489	63	an	an	DET
ftr-415	489	64	arm	arm	NOUN
ftr-415	489	65	’s	’s	PART
ftr-415	489	66	length	length	NOUN
ftr-415	489	67	standard	standard	NOUN
ftr-415	489	68	,	,	PUNCT
ftr-415	489	69	the	the	DET
ftr-415	489	70	irs	irs	PROPN
ftr-415	489	71	concludes	conclude	VERB
ftr-415	489	72	that	that	SCONJ
ftr-415	489	73	there	there	PRON
ftr-415	489	74	is	be	VERB
ftr-415	489	75	“	"	PUNCT
ftr-415	489	76	risk	risk	NOUN
ftr-415	489	77	shifting	shift	VERB
ftr-415	489	78	and	and	CCONJ
ftr-415	489	79	risk	risk	NOUN
ftr-415	489	80	distribution	distribution	NOUN
ftr-415	489	81	,	,	PUNCT
ftr-415	489	82	”	"	PUNCT
ftr-415	489	83	and	and	CCONJ
ftr-415	489	84	thus	thus	ADV
ftr-415	489	85	there	there	PRON
ftr-415	489	86	is	be	VERB
ftr-415	489	87	“	"	PUNCT
ftr-415	489	88	insurance	insurance	NOUN
ftr-415	489	89	”	"	PUNCT
ftr-415	489	90	and	and	CCONJ
ftr-415	489	91	deductible	deductible	ADJ
ftr-415	489	92	insurance	insurance	NOUN
ftr-415	489	93	premiums	premium	NOUN
ftr-415	489	94	.	.	PUNCT
ftr-415	490	1	b.	b.	PROPN
ftr-415	490	2	sibling	sible	VERB
ftr-415	490	3	insurance	insurance	NOUN
ftr-415	490	4	company	company	NOUN
ftr-415	490	5	.	.	PUNCT
ftr-415	491	1	rev	rev	PROPN
ftr-415	491	2	.	.	PROPN
ftr-415	492	1	rul	rul	PROPN
ftr-415	492	2	.	.	PUNCT
ftr-415	492	3	2002	2002	NUM
ftr-415	492	4	-	-	SYM
ftr-415	492	5	90	90	NUM
ftr-415	492	6	,	,	PUNCT
ftr-415	492	7	200252	200252	NUM
ftr-415	492	8	i.r.b	i.r.b	NOUN
ftr-415	492	9	.	.	PUNCT
ftr-415	493	1	985	985	NUM
ftr-415	493	2	(	(	PUNCT
ftr-415	493	3	12/30/02	12/30/02	PROPN
ftr-415	493	4	)	)	PUNCT
ftr-415	493	5	.	.	PUNCT
ftr-415	494	1	this	this	DET
ftr-415	494	2	ruling	ruling	NOUN
ftr-415	494	3	blesses	bless	VERB
ftr-415	494	4	the	the	DET
ftr-415	494	5	deduction	deduction	NOUN
ftr-415	494	6	of	of	ADP
ftr-415	494	7	insurance	insurance	NOUN
ftr-415	494	8	premiums	premium	NOUN
ftr-415	494	9	paid	pay	VERB
ftr-415	494	10	to	to	ADP
ftr-415	494	11	a	a	DET
ftr-415	494	12	sibling	sible	VERB
ftr-415	494	13	licensed	license	VERB
ftr-415	494	14	domestic	domestic	ADJ
ftr-415	494	15	insurance	insurance	NOUN
ftr-415	494	16	company	company	NOUN
ftr-415	494	17	,	,	PUNCT
ftr-415	494	18	even	even	ADV
ftr-415	494	19	though	though	SCONJ
ftr-415	494	20	it	it	PRON
ftr-415	494	21	insures	insure	VERB
ftr-415	494	22	no	no	DET
ftr-415	494	23	risks	risk	NOUN
ftr-415	494	24	outside	outside	ADP
ftr-415	494	25	the	the	DET
ftr-415	494	26	group	group	NOUN
ftr-415	494	27	,	,	PUNCT
ftr-415	494	28	where	where	SCONJ
ftr-415	494	29	all	all	DET
ftr-415	494	30	parties	party	NOUN
ftr-415	494	31	conduct	conduct	VERB
ftr-415	494	32	themselves	themselves	PRON
ftr-415	494	33	in	in	ADP
ftr-415	494	34	a	a	DET
ftr-415	494	35	manner	manner	NOUN
ftr-415	494	36	consistent	consistent	ADJ
ftr-415	494	37	with	with	ADP
ftr-415	494	38	insurance	insurance	NOUN
ftr-415	494	39	arrangements	arrangement	NOUN
ftr-415	494	40	between	between	ADP
ftr-415	494	41	unrelated	unrelated	ADJ
ftr-415	494	42	parties	party	NOUN
ftr-415	494	43	.	.	PUNCT
ftr-415	495	1	the	the	DET
ftr-415	495	2	ruling	rule	VERB
ftr-415	495	3	postulates	postulate	VERB
ftr-415	495	4	12	12	NUM
ftr-415	495	5	operating	operating	NOUN
ftr-415	495	6	subsidiaries	subsidiary	NOUN
ftr-415	495	7	,	,	PUNCT
ftr-415	495	8	each	each	PRON
ftr-415	495	9	of	of	ADP
ftr-415	495	10	which	which	PRON
ftr-415	495	11	represents	represent	VERB
ftr-415	495	12	between	between	ADP
ftr-415	495	13	5	5	NUM
ftr-415	495	14	and	and	CCONJ
ftr-415	495	15	15	15	NUM
ftr-415	495	16	percent	percent	NOUN
ftr-415	495	17	of	of	ADP
ftr-415	495	18	the	the	DET
ftr-415	495	19	risks	risk	NOUN
ftr-415	495	20	insured	insure	VERB
ftr-415	495	21	by	by	ADP
ftr-415	495	22	the	the	DET
ftr-415	495	23	insurance	insurance	NOUN
ftr-415	495	24	company	company	NOUN
ftr-415	495	25	member	member	NOUN
ftr-415	495	26	.	.	PUNCT
ftr-415	496	1	the	the	DET
ftr-415	496	2	ruling	ruling	NOUN
ftr-415	496	3	follows	follow	VERB
ftr-415	496	4	humana	humana	PROPN
ftr-415	496	5	inc	inc	PROPN
ftr-415	496	6	.	.	PROPN
ftr-415	497	1	v.	v.	PROPN
ftr-415	497	2	commissioner	commissioner	NOUN
ftr-415	497	3	,	,	PUNCT
ftr-415	497	4	881	881	NUM
ftr-415	497	5	f.2d	f.2d	SYM
ftr-415	497	6	247	247	NUM
ftr-415	497	7	(	(	PUNCT
ftr-415	497	8	6th	6th	ADJ
ftr-415	497	9	cir	cir	NOUN
ftr-415	497	10	.	.	PROPN
ftr-415	497	11	1989	1989	NUM
ftr-415	497	12	)	)	PUNCT
ftr-415	497	13	,	,	PUNCT
ftr-415	497	14	and	and	CCONJ
ftr-415	497	15	kiddie	kiddie	ADJ
ftr-415	497	16	industries	industry	NOUN
ftr-415	497	17	,	,	PUNCT
ftr-415	497	18	inc	inc	PROPN
ftr-415	497	19	.	.	PROPN
ftr-415	498	1	v.	v.	PROPN
ftr-415	498	2	united	united	PROPN
ftr-415	498	3	states	states	PROPN
ftr-415	498	4	,	,	PUNCT
ftr-415	498	5	40	40	NUM
ftr-415	498	6	fed	feed	VERB
ftr-415	498	7	.	.	PUNCT
ftr-415	499	1	cl	cl	NOUN
ftr-415	499	2	.	.	PUNCT
ftr-415	500	1	42	42	NUM
ftr-415	500	2	(	(	PUNCT
ftr-415	500	3	1997	1997	NUM
ftr-415	500	4	)	)	PUNCT
ftr-415	500	5	,	,	PUNCT
ftr-415	501	1	and	and	CCONJ
ftr-415	501	2	distinguishes	distinguish	VERB
ftr-415	501	3	malone	malone	PROPN
ftr-415	501	4	&	&	CCONJ
ftr-415	501	5	hyde	hyde	PROPN
ftr-415	501	6	,	,	PUNCT
ftr-415	501	7	inc	inc	PROPN
ftr-415	501	8	.	.	PROPN
ftr-415	502	1	v.	v.	PROPN
ftr-415	502	2	commissioner	commissioner	PROPN
ftr-415	502	3	,	,	PUNCT
ftr-415	502	4	62	62	NUM
ftr-415	502	5	f.3d	f.3d	NUM
ftr-415	502	6	835	835	NUM
ftr-415	502	7	(	(	PUNCT
ftr-415	502	8	6th	6th	ADJ
ftr-415	502	9	cir	cir	NOUN
ftr-415	502	10	.	.	PROPN
ftr-415	502	11	1995	1995	NUM
ftr-415	502	12	)	)	PUNCT
ftr-415	502	13	.	.	PUNCT
ftr-415	503	1	c.	c.	PROPN
ftr-415	503	2	group	group	PROPN
ftr-415	503	3	captive	captive	ADJ
ftr-415	503	4	.	.	PUNCT
ftr-415	504	1	rev	rev	PROPN
ftr-415	504	2	.	.	PUNCT
ftr-415	505	1	rul	rul	PROPN
ftr-415	505	2	.	.	PUNCT
ftr-415	505	3	2002	2002	NUM
ftr-415	505	4	-	-	SYM
ftr-415	505	5	91	91	NUM
ftr-415	505	6	,	,	PUNCT
ftr-415	505	7	2002	2002	NUM
ftr-415	505	8	-	-	SYM
ftr-415	505	9	52	52	NUM
ftr-415	505	10	i.r.b	i.r.b	NOUN
ftr-415	505	11	.	.	PUNCT
ftr-415	506	1	991	991	NUM
ftr-415	506	2	(	(	PUNCT
ftr-415	506	3	12/30/02	12/30/02	PROPN
ftr-415	506	4	)	)	PUNCT
ftr-415	506	5	.	.	PUNCT
ftr-415	507	1	a	a	DET
ftr-415	507	2	small	small	ADJ
ftr-415	507	3	group	group	NOUN
ftr-415	507	4	of	of	ADP
ftr-415	507	5	unrelated	unrelated	ADJ
ftr-415	507	6	businesses	business	NOUN
ftr-415	507	7	involved	involve	VERB
ftr-415	507	8	in	in	ADP
ftr-415	507	9	a	a	DET
ftr-415	507	10	highly	highly	ADV
ftr-415	507	11	concentrated	concentrated	ADJ
ftr-415	507	12	industry	industry	NOUN
ftr-415	507	13	facing	face	VERB
ftr-415	507	14	significant	significant	ADJ
ftr-415	507	15	liability	liability	NOUN
ftr-415	507	16	hazards	hazard	NOUN
ftr-415	507	17	,	,	PUNCT
ftr-415	507	18	and	and	CCONJ
ftr-415	507	19	required	require	VERB
ftr-415	507	20	by	by	ADP
ftr-415	507	21	law	law	NOUN
ftr-415	507	22	to	to	PART
ftr-415	507	23	maintain	maintain	VERB
ftr-415	507	24	adequate	adequate	ADJ
ftr-415	507	25	liability	liability	NOUN
ftr-415	507	26	insurance	insurance	NOUN
ftr-415	507	27	coverage	coverage	NOUN
ftr-415	507	28	,	,	PUNCT
ftr-415	507	29	formed	form	VERB
ftr-415	507	30	“	"	PUNCT
ftr-415	507	31	group	group	NOUN
ftr-415	507	32	captive	captive	ADJ
ftr-415	507	33	”	"	PUNCT
ftr-415	507	34	insurance	insurance	NOUN
ftr-415	507	35	coverage	coverage	NOUN
ftr-415	507	36	that	that	PRON
ftr-415	507	37	provided	provide	VERB
ftr-415	507	38	insurance	insurance	NOUN
ftr-415	507	39	only	only	ADV
ftr-415	507	40	to	to	ADP
ftr-415	507	41	its	its	PRON
ftr-415	507	42	owner	owner	NOUN
ftr-415	507	43	—	—	PUNCT
ftr-415	507	44	its	its	PRON
ftr-415	507	45	only	only	ADJ
ftr-415	507	46	activity	activity	NOUN
ftr-415	507	47	.	.	PUNCT
ftr-415	508	1	the	the	DET
ftr-415	508	2	group	group	NOUN
ftr-415	508	3	captive	captive	ADJ
ftr-415	508	4	was	be	AUX
ftr-415	508	5	adequately	adequately	ADV
ftr-415	508	6	capitalized	capitalize	VERB
ftr-415	508	7	,	,	PUNCT
ftr-415	508	8	operated	operate	VERB
ftr-415	508	9	separately	separately	ADV
ftr-415	508	10	from	from	ADP
ftr-415	508	11	its	its	PRON
ftr-415	508	12	owners	owner	NOUN
ftr-415	508	13	,	,	PUNCT
ftr-415	508	14	none	none	NOUN
ftr-415	508	15	of	of	ADP
ftr-415	508	16	which	which	PRON
ftr-415	508	17	owned	own	VERB
ftr-415	508	18	more	more	ADJ
ftr-415	508	19	than	than	ADP
ftr-415	508	20	15	15	NUM
ftr-415	508	21	percent	percent	NOUN
ftr-415	508	22	or	or	CCONJ
ftr-415	508	23	had	have	VERB
ftr-415	508	24	more	more	ADJ
ftr-415	508	25	than	than	ADP
ftr-415	508	26	15	15	NUM
ftr-415	508	27	percent	percent	NOUN
ftr-415	508	28	of	of	ADP
ftr-415	508	29	the	the	DET
ftr-415	508	30	vote	vote	NOUN
ftr-415	508	31	.	.	PUNCT
ftr-415	509	1	no	no	DET
ftr-415	509	2	owner	owner	NOUN
ftr-415	509	3	’s	’s	PART
ftr-415	509	4	individual	individual	ADJ
ftr-415	509	5	risk	risk	NOUN
ftr-415	509	6	insured	insure	VERB
ftr-415	509	7	by	by	ADP
ftr-415	509	8	the	the	DET
ftr-415	509	9	group	group	NOUN
ftr-415	509	10	captive	captive	ADJ
ftr-415	509	11	exceeded	exceed	VERB
ftr-415	509	12	15	15	NUM
ftr-415	509	13	percent	percent	NOUN
ftr-415	509	14	of	of	ADP
ftr-415	509	15	the	the	DET
ftr-415	509	16	total	total	ADJ
ftr-415	509	17	insured	insured	ADJ
ftr-415	509	18	risk	risk	NOUN
ftr-415	509	19	insured	insure	VERB
ftr-415	509	20	.	.	PUNCT
ftr-415	510	1	premiums	premium	NOUN
ftr-415	510	2	were	be	AUX
ftr-415	510	3	actuarially	actuarially	ADV
ftr-415	510	4	determined	determine	VERB
ftr-415	510	5	using	use	VERB
ftr-415	510	6	recognized	recognize	VERB
ftr-415	510	7	actuarial	actuarial	ADJ
ftr-415	510	8	techniques	technique	NOUN
ftr-415	510	9	,	,	PUNCT
ftr-415	510	10	and	and	CCONJ
ftr-415	510	11	were	be	AUX
ftr-415	510	12	based	base	VERB
ftr-415	510	13	,	,	PUNCT
ftr-415	510	14	in	in	ADP
ftr-415	510	15	part	part	NOUN
ftr-415	510	16	,	,	PUNCT
ftr-415	510	17	on	on	ADP
ftr-415	510	18	commercial	commercial	ADJ
ftr-415	510	19	rates	rate	NOUN
ftr-415	510	20	,	,	PUNCT
ftr-415	510	21	and	and	CCONJ
ftr-415	510	22	claims	claim	NOUN
ftr-415	510	23	were	be	AUX
ftr-415	510	24	investigated	investigate	VERB
ftr-415	510	25	before	before	ADP
ftr-415	510	26	payment	payment	NOUN
ftr-415	510	27	.	.	PUNCT
ftr-415	511	1	there	there	PRON
ftr-415	511	2	was	be	VERB
ftr-415	511	3	a	a	DET
ftr-415	511	4	real	real	ADJ
ftr-415	511	5	possibility	possibility	NOUN
ftr-415	511	6	that	that	SCONJ
ftr-415	511	7	an	an	DET
ftr-415	511	8	insured	insured	ADJ
ftr-415	511	9	owner	owner	NOUN
ftr-415	511	10	would	would	AUX
ftr-415	511	11	sustain	sustain	VERB
ftr-415	511	12	losses	loss	NOUN
ftr-415	511	13	in	in	ADP
ftr-415	511	14	excess	excess	NOUN
ftr-415	511	15	of	of	ADP
ftr-415	511	16	the	the	DET
ftr-415	511	17	premiums	premium	NOUN
ftr-415	511	18	paid	pay	VERB
ftr-415	511	19	,	,	PUNCT
ftr-415	511	20	and	and	CCONJ
ftr-415	511	21	no	no	DET
ftr-415	511	22	insured	insured	ADJ
ftr-415	511	23	owner	owner	NOUN
ftr-415	511	24	would	would	AUX
ftr-415	511	25	be	be	AUX
ftr-415	511	26	reimbursed	reimburse	VERB
ftr-415	511	27	for	for	ADP
ftr-415	511	28	excess	excess	ADJ
ftr-415	511	29	premiums	premium	NOUN
ftr-415	511	30	paid	pay	VERB
ftr-415	511	31	.	.	PUNCT
ftr-415	512	1	on	on	ADP
ftr-415	512	2	these	these	DET
ftr-415	512	3	facts	fact	NOUN
ftr-415	512	4	,	,	PUNCT
ftr-415	512	5	the	the	DET
ftr-415	512	6	irs	irs	PROPN
ftr-415	512	7	ruled	rule	VERB
ftr-415	512	8	that	that	SCONJ
ftr-415	512	9	the	the	DET
ftr-415	512	10	contracts	contract	NOUN
ftr-415	512	11	issued	issue	VERB
ftr-415	512	12	by	by	ADP
ftr-415	512	13	the	the	DET
ftr-415	512	14	group	group	NOUN
ftr-415	512	15	captive	captive	ADJ
ftr-415	512	16	to	to	ADP
ftr-415	512	17	its	its	PRON
ftr-415	512	18	owners	owner	NOUN
ftr-415	512	19	were	be	AUX
ftr-415	512	20	insurance	insurance	NOUN
ftr-415	512	21	and	and	CCONJ
ftr-415	512	22	the	the	DET
ftr-415	512	23	premiums	premium	NOUN
ftr-415	512	24	were	be	AUX
ftr-415	512	25	deductible	deductible	ADJ
ftr-415	512	26	under	under	ADP
ftr-415	512	27	§	§	PROPN
ftr-415	512	28	162	162	NUM
ftr-415	512	29	.	.	PUNCT
ftr-415	513	1	the	the	DET
ftr-415	513	2	group	group	NOUN
ftr-415	513	3	captive	captive	ADJ
ftr-415	513	4	was	be	AUX
ftr-415	513	5	taxed	tax	VERB
ftr-415	513	6	as	as	ADP
ftr-415	513	7	an	an	DET
ftr-415	513	8	insurance	insurance	NOUN
ftr-415	513	9	company	company	NOUN
ftr-415	513	10	.	.	PUNCT
ftr-415	514	1	e.	e.	PROPN
ftr-415	514	2	depreciation	depreciation	PROPN
ftr-415	514	3	&	&	CCONJ
ftr-415	514	4	amortization	amortization	PROPN
ftr-415	514	5	1	1	NUM
ftr-415	514	6	.	.	PUNCT
ftr-415	515	1	the	the	DET
ftr-415	515	2	job	job	NOUN
ftr-415	515	3	creation	creation	NOUN
ftr-415	515	4	and	and	CCONJ
ftr-415	515	5	w	w	PROPN
ftr-415	515	6	orker	orker	PROPN
ftr-415	515	7	assistance	assistance	PROPN
ftr-415	515	8	act	act	NOUN
ftr-415	515	9	of	of	ADP
ftr-415	515	10	2002	2002	NUM
ftr-415	515	11	,	,	PUNCT
ftr-415	515	12	pub	pub	NOUN
ftr-415	515	13	.	.	PUNCT
ftr-415	516	1	l.	l.	PROPN
ftr-415	516	2	no	no	INTJ
ftr-415	516	3	.	.	PUNCT
ftr-415	517	1	107	107	NUM
ftr-415	517	2	-	-	SYM
ftr-415	517	3	147	147	NUM
ftr-415	517	4	,	,	PUNCT
ftr-415	517	5	116	116	NUM
ftr-415	517	6	stat	stat	NOUN
ftr-415	517	7	.	.	PUNCT
ftr-415	518	1	21	21	NUM
ftr-415	518	2	(	(	PUNCT
ftr-415	518	3	3/9/02	3/9/02	NUM
ftr-415	518	4	)	)	PUNCT
ftr-415	518	5	,	,	PUNCT
ftr-415	518	6	provides	provide	VERB
ftr-415	518	7	for	for	ADP
ftr-415	518	8	additional	additional	ADJ
ftr-415	518	9	first	first	ADJ
ftr-415	518	10	-	-	PUNCT
ftr-415	518	11	year	year	NOUN
ftr-415	518	12	depreciation	depreciation	NOUN
ftr-415	518	13	of	of	ADP
ftr-415	518	14	30	30	NUM
ftr-415	518	15	percent	percent	NOUN
ftr-415	518	16	for	for	ADP
ftr-415	518	17	certain	certain	ADJ
ftr-415	518	18	property	property	NOUN
ftr-415	518	19	that	that	PRON
ftr-415	518	20	was	be	AUX
ftr-415	518	21	acquired	acquire	VERB
ftr-415	518	22	after	after	ADP
ftr-415	518	23	9/10/01	9/10/01	NUM
ftr-415	518	24	and	and	CCONJ
ftr-415	518	25	placed	place	VERB
ftr-415	518	26	in	in	ADP
ftr-415	518	27	service	service	NOUN
ftr-415	518	28	before	before	ADP
ftr-415	518	29	1/1/06	1/1/06	NUM
ftr-415	518	30	.	.	PUNCT
ftr-415	519	1	qualifying	qualify	VERB
ftr-415	519	2	property	property	NOUN
ftr-415	519	3	consists	consist	VERB
ftr-415	519	4	of	of	ADP
ftr-415	519	5	:	:	PUNCT
ftr-415	519	6	(	(	PUNCT
ftr-415	519	7	1	1	X
ftr-415	519	8	)	)	PUNCT
ftr-415	519	9	§	§	PROPN
ftr-415	519	10	168	168	NUM
ftr-415	519	11	property	property	NOUN
ftr-415	519	12	with	with	ADP
ftr-415	519	13	a	a	DET
ftr-415	519	14	recovery	recovery	NOUN
ftr-415	519	15	period	period	NOUN
ftr-415	519	16	of	of	ADP
ftr-415	519	17	20	20	NUM
ftr-415	519	18	years	year	NOUN
ftr-415	519	19	or	or	CCONJ
ftr-415	519	20	less	less	ADJ
ftr-415	519	21	;	;	PUNCT
ftr-415	519	22	(	(	PUNCT
ftr-415	519	23	2	2	X
ftr-415	519	24	)	)	PUNCT
ftr-415	519	25	computer	computer	NOUN
ftr-415	519	26	software	software	NOUN
ftr-415	519	27	other	other	ADJ
ftr-415	519	28	than	than	ADP
ftr-415	519	29	computer	computer	NOUN
ftr-415	519	30	software	software	NOUN
ftr-415	519	31	covered	cover	VERB
ftr-415	519	32	by	by	ADP
ftr-415	519	33	§	§	PROPN
ftr-415	519	34	197	197	NUM
ftr-415	519	35	;	;	PUNCT
ftr-415	519	36	(	(	PUNCT
ftr-415	519	37	3	3	X
ftr-415	519	38	)	)	PUNCT
ftr-415	519	39	water	water	NOUN
ftr-415	519	40	utility	utility	NOUN
ftr-415	519	41	property	property	NOUN
ftr-415	519	42	;	;	PUNCT
ftr-415	519	43	and	and	CCONJ
ftr-415	519	44	(	(	PUNCT
ftr-415	519	45	4	4	X
ftr-415	519	46	)	)	PUNCT
ftr-415	519	47	leasehold	leasehold	NOUN
ftr-415	519	48	improvement	improvement	NOUN
ftr-415	519	49	property	property	NOUN
ftr-415	519	50	.	.	PUNCT
ftr-415	520	1	for	for	ADP
ftr-415	520	2	passenger	passenger	NOUN
ftr-415	520	3	automobiles	automobile	NOUN
ftr-415	520	4	,	,	PUNCT
ftr-415	520	5	the	the	DET
ftr-415	520	6	§	§	PROPN
ftr-415	520	7	280f(a)(1)(a)(i	280f(a)(1)(a)(i	NUM
ftr-415	520	8	)	)	PUNCT
ftr-415	520	9	limitation	limitation	NOUN
ftr-415	520	10	is	be	AUX
ftr-415	520	11	to	to	PART
ftr-415	520	12	be	be	AUX
ftr-415	520	13	increased	increase	VERB
ftr-415	520	14	by	by	ADP
ftr-415	520	15	$	$	SYM
ftr-415	520	16	4,600	4,600	NUM
ftr-415	520	17	.	.	PUNCT
ftr-415	521	1	this	this	DET
ftr-415	521	2	provision	provision	NOUN
ftr-415	521	3	also	also	ADV
ftr-415	521	4	applies	apply	VERB
ftr-415	521	5	to	to	ADP
ftr-415	521	6	improvements	improvement	NOUN
ftr-415	521	7	to	to	ADP
ftr-415	521	8	used	use	VERB
ftr-415	521	9	property	property	NOUN
ftr-415	521	10	.	.	PUNCT
ftr-415	521	11	!	!	PUNCT
ftr-415	522	1	depreciation	depreciation	NOUN
ftr-415	522	2	claimed	claim	VERB
ftr-415	522	3	pursuant	pursuant	ADV
ftr-415	522	4	to	to	ADP
ftr-415	522	5	this	this	DET
ftr-415	522	6	provision	provision	NOUN
ftr-415	522	7	may	may	AUX
ftr-415	522	8	be	be	AUX
ftr-415	522	9	used	use	VERB
ftr-415	522	10	for	for	ADP
ftr-415	522	11	amt	amt	PROPN
ftr-415	522	12	purposes	purpose	NOUN
ftr-415	522	13	even	even	ADV
ftr-415	522	14	though	though	SCONJ
ftr-415	522	15	the	the	DET
ftr-415	522	16	200	200	NUM
ftr-415	522	17	percent	percent	NOUN
ftr-415	522	18	declining	decline	VERB
ftr-415	522	19	balance	balance	NOUN
ftr-415	522	20	depreciation	depreciation	NOUN
ftr-415	522	21	tables	table	NOUN
ftr-415	522	22	are	be	AUX
ftr-415	522	23	used	use	VERB
ftr-415	522	24	for	for	ADP
ftr-415	522	25	the	the	DET
ftr-415	522	26	basis	basis	NOUN
ftr-415	522	27	remaining	remain	VERB
ftr-415	522	28	after	after	SCONJ
ftr-415	522	29	the	the	DET
ftr-415	522	30	additional	additional	ADJ
ftr-415	522	31	first	first	ADJ
ftr-415	522	32	-	-	PUNCT
ftr-415	522	33	year	year	NOUN
ftr-415	522	34	depreciation	depreciation	NOUN
ftr-415	522	35	is	be	AUX
ftr-415	522	36	taken	take	VERB
ftr-415	522	37	.	.	PUNCT
ftr-415	523	1	a.	a.	PROPN
ftr-415	523	2	rev	rev	PROPN
ftr-415	523	3	.	.	PROPN
ftr-415	523	4	proc	proc	PROPN
ftr-415	523	5	.	.	PUNCT
ftr-415	524	1	2002	2002	NUM
ftr-415	524	2	-	-	SYM
ftr-415	524	3	33	33	NUM
ftr-415	524	4	,	,	PUNCT
ftr-415	524	5	2002	2002	NUM
ftr-415	524	6	-	-	SYM
ftr-415	524	7	20	20	NUM
ftr-415	524	8	i.r.b	i.r.b	NOUN
ftr-415	524	9	.	.	PUNCT
ftr-415	525	1	963	963	NUM
ftr-415	525	2	(	(	PUNCT
ftr-415	525	3	5/20/02	5/20/02	NUM
ftr-415	525	4	)	)	PUNCT
ftr-415	525	5	.	.	PUNCT
ftr-415	526	1	this	this	DET
ftr-415	526	2	revenue	revenue	NOUN
ftr-415	526	3	procedure	procedure	NOUN
ftr-415	526	4	provides	provide	VERB
ftr-415	526	5	procedures	procedure	NOUN
ftr-415	526	6	for	for	ADP
ftr-415	526	7	claiming	claim	VERB
ftr-415	526	8	the	the	DET
ftr-415	526	9	additional	additional	ADJ
ftr-415	526	10	30	30	NUM
ftr-415	526	11	percent	percent	NOUN
ftr-415	526	12	first	first	ADJ
ftr-415	526	13	-	-	PUNCT
ftr-415	526	14	year	year	NOUN
ftr-415	526	15	depreciation	depreciation	NOUN
ftr-415	526	16	provided	provide	VERB
ftr-415	526	17	by	by	ADP
ftr-415	526	18	§	§	PROPN
ftr-415	526	19	168(k	168(k	PROPN
ftr-415	526	20	)	)	PUNCT
ftr-415	527	1	[	[	X
ftr-415	527	2	and	and	CCONJ
ftr-415	527	3	§	§	PROPN
ftr-415	527	4	1400l(b	1400l(b	NUM
ftr-415	527	5	)	)	PUNCT
ftr-415	527	6	]	]	PUNCT
ftr-415	527	7	.	.	PUNCT
ftr-415	528	1	it	it	PRON
ftr-415	528	2	also	also	ADV
ftr-415	528	3	explains	explain	VERB
ftr-415	528	4	how	how	SCONJ
ftr-415	528	5	a	a	DET
ftr-415	528	6	taxpayer	taxpayer	NOUN
ftr-415	528	7	may	may	AUX
ftr-415	528	8	elect	elect	VERB
ftr-415	528	9	not	not	PART
ftr-415	528	10	to	to	PART
ftr-415	528	11	deduct	deduct	VERB
ftr-415	528	12	the	the	DET
ftr-415	528	13	additional	additional	ADJ
ftr-415	528	14	first	first	ADJ
ftr-415	528	15	-	-	PUNCT
ftr-415	528	16	year	year	NOUN
ftr-415	528	17	depreciation	depreciation	NOUN
ftr-415	528	18	for	for	ADP
ftr-415	528	19	qualified	qualified	ADJ
ftr-415	528	20	property	property	NOUN
ftr-415	528	21	.	.	PUNCT
ftr-415	529	1	2003	2003	NUM
ftr-415	529	2	]	]	PUNCT
ftr-415	529	3	recent	recent	ADJ
ftr-415	529	4	developments	development	NOUN
ftr-415	529	5	in	in	ADP
ftr-415	529	6	federal	federal	ADJ
ftr-415	529	7	income	income	NOUN
ftr-415	529	8	taxation	taxation	NOUN
ftr-415	529	9	99	99	NUM
ftr-415	529	10	2	2	NUM
ftr-415	529	11	.	.	PUNCT
ftr-415	529	12	proposed	propose	VERB
ftr-415	529	13	guidance	guidance	NOUN
ftr-415	529	14	on	on	ADP
ftr-415	529	15	the	the	DET
ftr-415	529	16	now	now	ADV
ftr-415	529	17	statutory	statutory	ADJ
ftr-415	529	18	“	"	PUNCT
ftr-415	529	19	nonstatutory	nonstatutory	ADJ
ftr-415	529	20	”	"	PUNCT
ftr-415	529	21	depreciation	depreciation	NOUN
ftr-415	529	22	method	method	NOUN
ftr-415	529	23	.	.	PUNCT
ftr-415	530	1	reg-103823	reg-103823	PROPN
ftr-415	530	2	-	-	PUNCT
ftr-415	530	3	99	99	NUM
ftr-415	530	4	,	,	PUNCT
ftr-415	530	5	guidance	guidance	NOUN
ftr-415	530	6	on	on	ADP
ftr-415	530	7	cost	cost	NOUN
ftr-415	530	8	recovery	recovery	NOUN
ftr-415	530	9	under	under	ADP
ftr-415	530	10	the	the	DET
ftr-415	530	11	income	income	NOUN
ftr-415	530	12	forecast	forecast	NOUN
ftr-415	530	13	method	method	NOUN
ftr-415	530	14	,	,	PUNCT
ftr-415	530	15	67	67	NUM
ftr-415	530	16	f.r	f.r	NOUN
ftr-415	530	17	.	.	PROPN
ftr-415	530	18	38025	38025	NUM
ftr-415	530	19	(	(	PUNCT
ftr-415	530	20	5/31/02	5/31/02	NUM
ftr-415	530	21	)	)	PUNCT
ftr-415	530	22	.	.	PUNCT
ftr-415	531	1	the	the	DET
ftr-415	531	2	treasury	treasury	PROPN
ftr-415	531	3	department	department	PROPN
ftr-415	531	4	has	have	AUX
ftr-415	531	5	published	publish	VERB
ftr-415	531	6	detailed	detailed	ADJ
ftr-415	531	7	proposed	propose	VERB
ftr-415	531	8	regulations	regulation	NOUN
ftr-415	531	9	under	under	ADP
ftr-415	531	10	§	§	PROPN
ftr-415	531	11	167(g	167(g	PROPN
ftr-415	531	12	)	)	PUNCT
ftr-415	532	1	[	[	X
ftr-415	532	2	added	add	VERB
ftr-415	532	3	in	in	ADP
ftr-415	532	4	1996	1996	NUM
ftr-415	532	5	]	]	PUNCT
ftr-415	532	6	to	to	PART
ftr-415	532	7	govern	govern	VERB
ftr-415	532	8	depreciation	depreciation	NOUN
ftr-415	532	9	under	under	ADP
ftr-415	532	10	the	the	DET
ftr-415	532	11	income	income	NOUN
ftr-415	532	12	forecast	forecast	NOUN
ftr-415	532	13	method	method	NOUN
ftr-415	532	14	.	.	PUNCT
ftr-415	533	1	the	the	DET
ftr-415	533	2	proposed	propose	VERB
ftr-415	533	3	regulations	regulation	NOUN
ftr-415	533	4	allow	allow	VERB
ftr-415	533	5	mid	mid	ADJ
ftr-415	533	6	-	-	NOUN
ftr-415	533	7	recovery	recovery	NOUN
ftr-415	533	8	period	period	NOUN
ftr-415	533	9	recomputations	recomputation	NOUN
ftr-415	533	10	where	where	SCONJ
ftr-415	533	11	conditions	condition	NOUN
ftr-415	533	12	necessitate	necessitate	ADJ
ftr-415	533	13	it	it	PRON
ftr-415	533	14	,	,	PUNCT
ftr-415	533	15	e.g.	e.g.	ADV
ftr-415	533	16	,	,	PUNCT
ftr-415	533	17	where	where	SCONJ
ftr-415	533	18	the	the	DET
ftr-415	533	19	facts	fact	NOUN
ftr-415	533	20	indicate	indicate	VERB
ftr-415	533	21	that	that	SCONJ
ftr-415	533	22	the	the	DET
ftr-415	533	23	original	original	ADJ
ftr-415	533	24	income	income	NOUN
ftr-415	533	25	forecast	forecast	NOUN
ftr-415	533	26	was	be	AUX
ftr-415	533	27	erroneous	erroneous	ADJ
ftr-415	533	28	.	.	PUNCT
ftr-415	534	1	“	"	PUNCT
ftr-415	534	2	catch	catch	VERB
ftr-415	534	3	-	-	PUNCT
ftr-415	534	4	up	up	ADP
ftr-415	534	5	”	"	PUNCT
ftr-415	534	6	depreciation	depreciation	NOUN
ftr-415	534	7	is	be	AUX
ftr-415	534	8	allowed	allow	VERB
ftr-415	534	9	in	in	ADP
ftr-415	534	10	a	a	DET
ftr-415	534	11	year	year	NOUN
ftr-415	534	12	that	that	DET
ftr-415	534	13	basis	basis	NOUN
ftr-415	534	14	[	[	X
ftr-415	534	15	determined	determine	VERB
ftr-415	534	16	under	under	ADP
ftr-415	534	17	§	§	PROPN
ftr-415	534	18	263a	263a	PROPN
ftr-415	534	19	]	]	PUNCT
ftr-415	534	20	is	be	AUX
ftr-415	534	21	redetermined	redetermine	VERB
ftr-415	534	22	;	;	PUNCT
ftr-415	534	23	contingent	contingent	ADJ
ftr-415	534	24	amounts	amount	NOUN
ftr-415	534	25	are	be	AUX
ftr-415	534	26	not	not	PART
ftr-415	534	27	added	add	VERB
ftr-415	534	28	to	to	ADP
ftr-415	534	29	basis	basis	NOUN
ftr-415	534	30	until	until	ADP
ftr-415	534	31	the	the	DET
ftr-415	534	32	§	§	PROPN
ftr-415	534	33	461(h	461(h	PROPN
ftr-415	534	34	)	)	PUNCT
ftr-415	534	35	economic	economic	ADJ
ftr-415	534	36	performance	performance	NOUN
ftr-415	534	37	test	test	NOUN
ftr-415	534	38	.	.	PUNCT
ftr-415	535	1	unlike	unlike	ADP
ftr-415	535	2	under	under	ADP
ftr-415	535	3	other	other	ADJ
ftr-415	535	4	§	§	PROPN
ftr-415	535	5	167	167	NUM
ftr-415	535	6	depreciation	depreciation	NOUN
ftr-415	535	7	methods	method	NOUN
ftr-415	535	8	,	,	PUNCT
ftr-415	535	9	but	but	CCONJ
ftr-415	535	10	like	like	ADP
ftr-415	535	11	under	under	ADP
ftr-415	535	12	macrs	macrs	NOUN
ftr-415	535	13	depreciation	depreciation	NOUN
ftr-415	535	14	,	,	PUNCT
ftr-415	535	15	salvage	salvage	NOUN
ftr-415	535	16	value	value	NOUN
ftr-415	535	17	is	be	AUX
ftr-415	535	18	not	not	PART
ftr-415	535	19	subtracted	subtract	VERB
ftr-415	535	20	from	from	ADP
ftr-415	535	21	basis	basis	NOUN
ftr-415	535	22	before	before	ADP
ftr-415	535	23	computing	compute	VERB
ftr-415	535	24	depreciation	depreciation	NOUN
ftr-415	535	25	.	.	PUNCT
ftr-415	536	1	income	income	NOUN
ftr-415	536	2	forecasts	forecast	NOUN
ftr-415	536	3	must	must	AUX
ftr-415	536	4	be	be	AUX
ftr-415	536	5	revised	revise	VERB
ftr-415	536	6	annually	annually	ADV
ftr-415	536	7	for	for	ADP
ftr-415	536	8	accuracy	accuracy	NOUN
ftr-415	536	9	.	.	PUNCT
ftr-415	537	1	income	income	NOUN
ftr-415	537	2	forecast	forecast	PROPN
ftr-415	537	3	depreciation	depreciation	NOUN
ftr-415	537	4	is	be	AUX
ftr-415	537	5	generally	generally	ADV
ftr-415	537	6	elected	elect	VERB
ftr-415	537	7	property	property	NOUN
ftr-415	537	8	-	-	PUNCT
ftr-415	537	9	by	by	ADP
ftr-415	537	10	-	-	PUNCT
ftr-415	537	11	property	property	NOUN
ftr-415	537	12	,	,	PUNCT
ftr-415	537	13	with	with	ADP
ftr-415	537	14	very	very	ADV
ftr-415	537	15	limited	limited	ADJ
ftr-415	537	16	grouping	grouping	NOUN
ftr-415	537	17	available	available	ADJ
ftr-415	537	18	.	.	PUNCT
ftr-415	538	1	the	the	DET
ftr-415	538	2	§	§	PROPN
ftr-415	538	3	461(g)(2	461(g)(2	NUM
ftr-415	538	4	)	)	PUNCT
ftr-415	538	5	look	look	NOUN
ftr-415	538	6	-	-	PUNCT
ftr-415	538	7	back	back	NOUN
ftr-415	538	8	interest	interest	NOUN
ftr-415	538	9	rules	rule	NOUN
ftr-415	538	10	do	do	AUX
ftr-415	538	11	not	not	PART
ftr-415	538	12	apply	apply	VERB
ftr-415	538	13	if	if	SCONJ
ftr-415	538	14	the	the	DET
ftr-415	538	15	basis	basis	NOUN
ftr-415	538	16	of	of	ADP
ftr-415	538	17	the	the	DET
ftr-415	538	18	property	property	NOUN
ftr-415	538	19	is	be	AUX
ftr-415	538	20	$	$	SYM
ftr-415	538	21	100,000	100,000	NUM
ftr-415	538	22	or	or	CCONJ
ftr-415	538	23	less	less	ADJ
ftr-415	538	24	in	in	ADP
ftr-415	538	25	the	the	DET
ftr-415	538	26	year	year	NOUN
ftr-415	538	27	the	the	DET
ftr-415	538	28	look	look	NOUN
ftr-415	538	29	-	-	PUNCT
ftr-415	538	30	back	back	NOUN
ftr-415	538	31	would	would	AUX
ftr-415	538	32	occur	occur	VERB
ftr-415	538	33	.	.	PUNCT
ftr-415	539	1	in	in	ADP
ftr-415	539	2	addition	addition	NOUN
ftr-415	539	3	,	,	PUNCT
ftr-415	539	4	the	the	DET
ftr-415	539	5	look	look	VERB
ftr-415	539	6	-	-	PUNCT
ftr-415	539	7	back	back	NOUN
ftr-415	539	8	rule	rule	NOUN
ftr-415	539	9	is	be	AUX
ftr-415	539	10	not	not	PART
ftr-415	539	11	applied	apply	VERB
ftr-415	539	12	if	if	SCONJ
ftr-415	539	13	forecasted	forecast	VERB
ftr-415	539	14	income	income	NOUN
ftr-415	539	15	(	(	PUNCT
ftr-415	539	16	and	and	CCONJ
ftr-415	539	17	,	,	PUNCT
ftr-415	539	18	if	if	SCONJ
ftr-415	539	19	applicable	applicable	ADJ
ftr-415	539	20	,	,	PUNCT
ftr-415	539	21	revised	revise	VERB
ftr-415	539	22	forecasted	forecast	VERB
ftr-415	539	23	income	income	NOUN
ftr-415	539	24	)	)	PUNCT
ftr-415	539	25	for	for	ADP
ftr-415	539	26	each	each	DET
ftr-415	539	27	prior	prior	ADJ
ftr-415	539	28	year	year	NOUN
ftr-415	539	29	is	be	AUX
ftr-415	539	30	more	more	ADJ
ftr-415	539	31	than	than	ADP
ftr-415	539	32	90	90	NUM
ftr-415	539	33	percent	percent	NOUN
ftr-415	539	34	and	and	CCONJ
ftr-415	539	35	less	less	ADJ
ftr-415	539	36	than	than	ADP
ftr-415	539	37	110	110	NUM
ftr-415	539	38	percent	percent	NOUN
ftr-415	539	39	of	of	ADP
ftr-415	539	40	revised	revise	VERB
ftr-415	539	41	total	total	ADJ
ftr-415	539	42	forecasted	forecast	VERB
ftr-415	539	43	income	income	NOUN
ftr-415	539	44	for	for	ADP
ftr-415	539	45	the	the	DET
ftr-415	539	46	recomputation	recomputation	NOUN
ftr-415	539	47	year	year	NOUN
ftr-415	539	48	.	.	PUNCT
ftr-415	540	1	the	the	DET
ftr-415	540	2	proposed	propose	VERB
ftr-415	540	3	regulations	regulation	NOUN
ftr-415	540	4	will	will	AUX
ftr-415	540	5	be	be	AUX
ftr-415	540	6	effective	effective	ADJ
ftr-415	540	7	upon	upon	SCONJ
ftr-415	540	8	finalization	finalization	NOUN
ftr-415	540	9	.	.	PUNCT
ftr-415	541	1	3	3	X
ftr-415	541	2	.	.	X
ftr-415	541	3	replacing	replace	VERB
ftr-415	541	4	short	short	ADJ
ftr-415	541	5	-	-	PUNCT
ftr-415	541	6	lived	live	VERB
ftr-415	541	7	critical	critical	ADJ
ftr-415	541	8	components	component	NOUN
ftr-415	541	9	inside	inside	ADP
ftr-415	541	10	a	a	DET
ftr-415	541	11	long	long	ADV
ftr-415	541	12	-	-	PUNCT
ftr-415	541	13	lived	live	VERB
ftr-415	541	14	shell	shell	NOUN
ftr-415	541	15	is	be	AUX
ftr-415	541	16	a	a	DET
ftr-415	541	17	capital	capital	NOUN
ftr-415	541	18	expense	expense	NOUN
ftr-415	541	19	.	.	PUNCT
ftr-415	542	1	smith	smith	PROPN
ftr-415	542	2	v.	v.	PROPN
ftr-415	542	3	commissioner	commissioner	PROPN
ftr-415	542	4	,	,	PUNCT
ftr-415	542	5	300	300	NUM
ftr-415	542	6	f.3d	f.3d	NUM
ftr-415	542	7	1023	1023	NUM
ftr-415	542	8	,	,	PUNCT
ftr-415	542	9	2002	2002	NUM
ftr-415	542	10	-	-	SYM
ftr-415	542	11	2	2	NUM
ftr-415	542	12	u.s.t.c	u.s.t.c	PROPN
ftr-415	542	13	.	.	PROPN
ftr-415	543	1	¶50,583	¶50,583	NUM
ftr-415	543	2	,	,	PUNCT
ftr-415	543	3	90	90	NUM
ftr-415	543	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	543	5	2002	2002	NUM
ftr-415	543	6	-	-	SYM
ftr-415	543	7	5747	5747	NUM
ftr-415	543	8	(	(	PUNCT
ftr-415	543	9	9th	9th	ADJ
ftr-415	543	10	cir	cir	NOUN
ftr-415	543	11	.	.	PUNCT
ftr-415	544	1	8/12/02	8/12/02	NUM
ftr-415	544	2	)	)	PUNCT
ftr-415	544	3	,	,	PUNCT
ftr-415	544	4	aff’g	aff’g	PROPN
ftr-415	544	5	vanalco	vanalco	PROPN
ftr-415	544	6	,	,	PUNCT
ftr-415	544	7	inc	inc	PROPN
ftr-415	544	8	.	.	PROPN
ftr-415	545	1	v.	v.	PROPN
ftr-415	545	2	commissioner	commissioner	PROPN
ftr-415	545	3	,	,	PUNCT
ftr-415	545	4	t.c	t.c	PROPN
ftr-415	545	5	.	.	PROPN
ftr-415	545	6	memo	memo	NOUN
ftr-415	545	7	1999	1999	NUM
ftr-415	545	8	-	-	SYM
ftr-415	545	9	265	265	NUM
ftr-415	545	10	(	(	PUNCT
ftr-415	545	11	8/6/99	8/6/99	NUM
ftr-415	545	12	)	)	PUNCT
ftr-415	545	13	.	.	PUNCT
ftr-415	546	1	the	the	DET
ftr-415	546	2	taxpayer	taxpayer	NOUN
ftr-415	546	3	operated	operate	VERB
ftr-415	546	4	an	an	DET
ftr-415	546	5	aluminum	aluminum	NOUN
ftr-415	546	6	smelting	smelting	NOUN
ftr-415	546	7	plant	plant	NOUN
ftr-415	546	8	that	that	PRON
ftr-415	546	9	had	have	VERB
ftr-415	546	10	640	640	NUM
ftr-415	546	11	reduction	reduction	NOUN
ftr-415	546	12	cells	cell	NOUN
ftr-415	546	13	[	[	X
ftr-415	546	14	each	each	DET
ftr-415	546	15	22	22	NUM
ftr-415	546	16	feet	foot	NOUN
ftr-415	546	17	long	long	ADJ
ftr-415	546	18	,	,	PUNCT
ftr-415	546	19	76	76	NUM
ftr-415	546	20	inches	inch	NOUN
ftr-415	546	21	wide	wide	ADV
ftr-415	546	22	,	,	PUNCT
ftr-415	546	23	and	and	CCONJ
ftr-415	546	24	36	36	NUM
ftr-415	546	25	inches	inch	NOUN
ftr-415	546	26	high	high	ADJ
ftr-415	546	27	]	]	PUNCT
ftr-415	546	28	.	.	PUNCT
ftr-415	547	1	a	a	DET
ftr-415	547	2	cell	cell	NOUN
ftr-415	547	3	shell	shell	NOUN
ftr-415	547	4	had	have	VERB
ftr-415	547	5	a	a	DET
ftr-415	547	6	life	life	NOUN
ftr-415	547	7	of	of	ADP
ftr-415	547	8	over	over	ADP
ftr-415	547	9	50	50	NUM
ftr-415	547	10	years	year	NOUN
ftr-415	547	11	and	and	CCONJ
ftr-415	547	12	its	its	PRON
ftr-415	547	13	lining	lining	NOUN
ftr-415	547	14	had	have	VERB
ftr-415	547	15	a	a	DET
ftr-415	547	16	life	life	NOUN
ftr-415	547	17	of	of	ADP
ftr-415	547	18	approximately	approximately	ADV
ftr-415	547	19	three	three	NUM
ftr-415	547	20	years	year	NOUN
ftr-415	547	21	.	.	PUNCT
ftr-415	548	1	the	the	DET
ftr-415	548	2	cost	cost	NOUN
ftr-415	548	3	of	of	ADP
ftr-415	548	4	relining	reline	VERB
ftr-415	548	5	a	a	DET
ftr-415	548	6	cell	cell	NOUN
ftr-415	548	7	was	be	AUX
ftr-415	548	8	22.21	22.21	NUM
ftr-415	548	9	percent	percent	NOUN
ftr-415	548	10	of	of	ADP
ftr-415	548	11	the	the	DET
ftr-415	548	12	cost	cost	NOUN
ftr-415	548	13	of	of	ADP
ftr-415	548	14	a	a	DET
ftr-415	548	15	completely	completely	ADV
ftr-415	548	16	rehabilitated	rehabilitate	VERB
ftr-415	548	17	cell	cell	NOUN
ftr-415	548	18	and	and	CCONJ
ftr-415	548	19	was	be	AUX
ftr-415	548	20	,	,	PUNCT
ftr-415	548	21	aside	aside	ADV
ftr-415	548	22	from	from	ADP
ftr-415	548	23	the	the	DET
ftr-415	548	24	superstructure	superstructure	NOUN
ftr-415	548	25	,	,	PUNCT
ftr-415	548	26	“	"	PUNCT
ftr-415	548	27	by	by	ADP
ftr-415	548	28	far	far	ADV
ftr-415	548	29	the	the	DET
ftr-415	548	30	most	most	ADV
ftr-415	548	31	expensive	expensive	ADJ
ftr-415	548	32	part	part	NOUN
ftr-415	548	33	of	of	ADP
ftr-415	548	34	the	the	DET
ftr-415	548	35	cell	cell	NOUN
ftr-415	548	36	to	to	PART
ftr-415	548	37	replace	replace	VERB
ftr-415	548	38	.	.	PUNCT
ftr-415	548	39	”	"	PUNCT
ftr-415	549	1	during	during	ADP
ftr-415	549	2	each	each	PRON
ftr-415	549	3	of	of	ADP
ftr-415	549	4	the	the	DET
ftr-415	549	5	2	2	NUM
ftr-415	549	6	years	year	NOUN
ftr-415	549	7	in	in	ADP
ftr-415	549	8	issue	issue	NOUN
ftr-415	549	9	,	,	PUNCT
ftr-415	549	10	the	the	DET
ftr-415	549	11	taxpayer	taxpayer	NOUN
ftr-415	549	12	replaced	replace	VERB
ftr-415	549	13	the	the	DET
ftr-415	549	14	lin	lin	PROPN
ftr-415	549	15	ings	ing	NOUN
ftr-415	549	16	of	of	ADP
ftr-415	549	17	approximately	approximately	ADV
ftr-415	549	18	200	200	NUM
ftr-415	549	19	cells	cell	NOUN
ftr-415	549	20	at	at	ADP
ftr-415	549	21	a	a	DET
ftr-415	549	22	cost	cost	NOUN
ftr-415	549	23	of	of	ADP
ftr-415	549	24	over	over	ADP
ftr-415	549	25	$	$	SYM
ftr-415	549	26	4	4	NUM
ftr-415	549	27	million	million	NUM
ftr-415	549	28	each	each	DET
ftr-415	549	29	year	year	NOUN
ftr-415	549	30	,	,	PUNCT
ftr-415	549	31	which	which	PRON
ftr-415	549	32	it	it	PRON
ftr-415	549	33	deducted	deduct	VERB
ftr-415	549	34	as	as	ADP
ftr-415	549	35	a	a	DET
ftr-415	549	36	repair	repair	NOUN
ftr-415	549	37	expense	expense	NOUN
ftr-415	549	38	.	.	PUNCT
ftr-415	550	1	the	the	DET
ftr-415	550	2	court	court	NOUN
ftr-415	550	3	of	of	ADP
ftr-415	550	4	appeals	appeal	NOUN
ftr-415	550	5	affirmed	affirm	VERB
ftr-415	550	6	the	the	DET
ftr-415	550	7	tax	tax	NOUN
ftr-415	550	8	court	court	NOUN
ftr-415	550	9	’s	’s	PART
ftr-415	550	10	holding	hold	VERB
ftr-415	550	11	that	that	SCONJ
ftr-415	550	12	the	the	DET
ftr-415	550	13	expenses	expense	NOUN
ftr-415	550	14	were	be	AUX
ftr-415	550	15	capital	capital	NOUN
ftr-415	550	16	.	.	PUNCT
ftr-415	551	1	after	after	ADP
ftr-415	551	2	first	first	ADV
ftr-415	551	3	finding	find	VERB
ftr-415	551	4	that	that	SCONJ
ftr-415	551	5	the	the	DET
ftr-415	551	6	tax	tax	NOUN
ftr-415	551	7	court	court	NOUN
ftr-415	551	8	’s	’s	PART
ftr-415	551	9	holding	hold	VERB
ftr-415	551	10	that	that	SCONJ
ftr-415	551	11	each	each	DET
ftr-415	551	12	cell	cell	NOUN
ftr-415	551	13	—	—	PUNCT
ftr-415	551	14	rather	rather	ADV
ftr-415	551	15	than	than	ADP
ftr-415	551	16	all	all	PRON
ftr-415	551	17	of	of	ADP
ftr-415	551	18	them	they	PRON
ftr-415	551	19	together	together	ADV
ftr-415	551	20	—	—	PUNCT
ftr-415	551	21	was	be	AUX
ftr-415	551	22	a	a	DET
ftr-415	551	23	separate	separate	ADJ
ftr-415	551	24	property	property	NOUN
ftr-415	551	25	was	be	AUX
ftr-415	551	26	not	not	PART
ftr-415	551	27	clearly	clearly	ADV
ftr-415	551	28	erroneous	erroneous	ADJ
ftr-415	551	29	,	,	PUNCT
ftr-415	551	30	the	the	DET
ftr-415	551	31	court	court	NOUN
ftr-415	551	32	then	then	ADV
ftr-415	551	33	rejected	reject	VERB
ftr-415	551	34	the	the	DET
ftr-415	551	35	taxpayer	taxpayer	NOUN
ftr-415	551	36	’s	’s	PART
ftr-415	551	37	argument	argument	NOUN
ftr-415	551	38	that	that	SCONJ
ftr-415	551	39	the	the	DET
ftr-415	551	40	tax	tax	NOUN
ftr-415	551	41	court	court	NOUN
ftr-415	551	42	had	have	AUX
ftr-415	551	43	misapplied	misapply	VERB
ftr-415	551	44	plainfield	plainfield	PROPN
ftr-415	551	45	-	-	PUNCT
ftr-415	551	46	union	union	PROPN
ftr-415	551	47	water	water	PROPN
ftr-415	551	48	co.	co.	PROPN
ftr-415	551	49	v.	v.	ADP
ftr-415	551	50	comm	comm	NOUN
ftr-415	551	51	issioner	issioner	NOUN
ftr-415	551	52	,	,	PUNCT
ftr-415	551	53	39	39	NUM
ftr-415	551	54	t.c	t.c	PROPN
ftr-415	551	55	.	.	PROPN
ftr-415	551	56	333	333	NUM
ftr-415	551	57	(	(	PUNCT
ftr-415	551	58	1962	1962	NUM
ftr-415	551	59	)	)	PUNCT
ftr-415	551	60	nonacq	nonacq	NOUN
ftr-415	551	61	.	.	PUNCT
ftr-415	552	1	,	,	PUNCT
ftr-415	552	2	1964	1964	NUM
ftr-415	552	3	-	-	SYM
ftr-415	552	4	2	2	NUM
ftr-415	552	5	c.b	c.b	PROPN
ftr-415	552	6	.	.	PROPN
ftr-415	552	7	8	8	NUM
ftr-415	552	8	.	.	PUNCT
ftr-415	553	1	in	in	ADP
ftr-415	553	2	order	order	NOUN
ftr-415	553	3	to	to	PART
ftr-415	553	4	determine	determine	VERB
ftr-415	553	5	whether	whether	SCONJ
ftr-415	553	6	the	the	DET
ftr-415	553	7	repair	repair	NOUN
ftr-415	553	8	was	be	AUX
ftr-415	553	9	merely	merely	ADV
ftr-415	553	10	incidental	incidental	ADJ
ftr-415	553	11	,	,	PUNCT
ftr-415	553	12	“	"	PUNCT
ftr-415	553	13	the	the	DET
ftr-415	553	14	significance	significance	NOUN
ftr-415	553	15	of	of	ADP
ftr-415	553	16	the	the	DET
ftr-415	553	17	part	part	NOUN
ftr-415	553	18	under	under	ADP
ftr-415	553	19	repair	repair	NOUN
ftr-415	553	20	to	to	ADP
ftr-415	553	21	the	the	DET
ftr-415	553	22	operation	operation	NOUN
ftr-415	553	23	of	of	ADP
ftr-415	553	24	the	the	DET
ftr-415	553	25	property	property	NOUN
ftr-415	553	26	[	[	X
ftr-415	553	27	was	be	AUX
ftr-415	553	28	]	]	X
ftr-415	553	29	a	a	DET
ftr-415	553	30	critical	critical	ADJ
ftr-415	553	31	inquiry	inquiry	NOUN
ftr-415	553	32	.	.	PUNCT
ftr-415	553	33	”	"	PUNCT
ftr-415	554	1	because	because	SCONJ
ftr-415	554	2	each	each	DET
ftr-415	554	3	cell	cell	NOUN
ftr-415	554	4	completely	completely	ADV
ftr-415	554	5	lost	lose	VERB
ftr-415	554	6	functionality	functionality	NOUN
ftr-415	554	7	as	as	ADP
ftr-415	554	8	result	result	NOUN
ftr-415	554	9	of	of	ADP
ftr-415	554	10	the	the	DET
ftr-415	554	11	deterioration	deterioration	NOUN
ftr-415	554	12	of	of	ADP
ftr-415	554	13	the	the	DET
ftr-415	554	14	lining	lining	NOUN
ftr-415	554	15	,	,	PUNCT
ftr-415	554	16	the	the	DET
ftr-415	554	17	relining	reline	VERB
ftr-415	554	18	process	process	NOUN
ftr-415	554	19	was	be	AUX
ftr-415	554	20	“	"	PUNCT
ftr-415	554	21	integral	integral	ADJ
ftr-415	554	22	to	to	ADP
ftr-415	554	23	‘	'	PUNCT
ftr-415	554	24	putting	put	VERB
ftr-415	554	25	’	'	PUNCT
ftr-415	554	26	the	the	DET
ftr-415	554	27	cell	cell	NOUN
ftr-415	554	28	back	back	ADV
ftr-415	554	29	into	into	ADP
ftr-415	554	30	its	its	PRON
ftr-415	554	31	original	original	ADJ
ftr-415	554	32	functional	functional	ADJ
ftr-415	554	33	state	state	NOUN
ftr-415	554	34	...	...	PUNCT
ftr-415	555	1	[	[	X
ftr-415	555	2	and	and	CCONJ
ftr-415	555	3	]	]	X
ftr-415	555	4	restoring	restore	VERB
ftr-415	555	5	it	it	PRON
ftr-415	555	6	from	from	ADP
ftr-415	555	7	a	a	DET
ftr-415	555	8	state	state	NOUN
ftr-415	555	9	of	of	ADP
ftr-415	555	10	functional	functional	ADJ
ftr-415	555	11	exhaustion	exhaustion	NOUN
ftr-415	555	12	to	to	ADP
ftr-415	555	13	full	full	ADJ
ftr-415	555	14	functional	functional	ADJ
ftr-415	555	15	operation	operation	NOUN
ftr-415	555	16	.	.	PUNCT
ftr-415	555	17	”	"	PUNCT
ftr-415	556	1	the	the	DET
ftr-415	556	2	court	court	NOUN
ftr-415	556	3	concluded	conclude	VERB
ftr-415	556	4	that	that	SCONJ
ftr-415	556	5	“	"	PUNCT
ftr-415	556	6	the	the	DET
ftr-415	556	7	lining	lining	NOUN
ftr-415	556	8	is	be	AUX
ftr-415	556	9	a	a	DET
ftr-415	556	10	critical	critical	ADJ
ftr-415	556	11	component	component	NOUN
ftr-415	556	12	of	of	ADP
ftr-415	556	13	the	the	DET
ftr-415	556	14	cell	cell	NOUN
ftr-415	556	15	and	and	CCONJ
ftr-415	556	16	its	its	PRON
ftr-415	556	17	replacement	replacement	NOUN
ftr-415	556	18	is	be	AUX
ftr-415	556	19	tantamount	tantamount	ADJ
ftr-415	556	20	to	to	ADP
ftr-415	556	21	reconstituting	reconstitute	VERB
ftr-415	556	22	the	the	DET
ftr-415	556	23	cell	cell	NOUN
ftr-415	556	24	itself	itself	PRON
ftr-415	556	25	.	.	PUNCT
ftr-415	556	26	”	"	PUNCT
ftr-415	557	1	because	because	SCONJ
ftr-415	557	2	the	the	DET
ftr-415	557	3	relining	reline	VERB
ftr-415	557	4	process	process	NOUN
ftr-415	557	5	effectively	effectively	ADV
ftr-415	557	6	rebuilt	rebuild	VERB
ftr-415	557	7	the	the	DET
ftr-415	557	8	cell	cell	NOUN
ftr-415	557	9	,	,	PUNCT
ftr-415	557	10	it	it	PRON
ftr-415	557	11	conferred	confer	VERB
ftr-415	557	12	a	a	DET
ftr-415	557	13	new	new	ADJ
ftr-415	557	14	life	life	NOUN
ftr-415	557	15	expectancy	expectancy	NOUN
ftr-415	557	16	on	on	ADP
ftr-415	557	17	the	the	DET
ftr-415	557	18	cell	cell	NOUN
ftr-415	557	19	.	.	PUNCT
ftr-415	558	1	4	4	X
ftr-415	558	2	.	.	X
ftr-415	558	3	does	do	AUX
ftr-415	558	4	this	this	DET
ftr-415	558	5	case	case	NOUN
ftr-415	558	6	permit	permit	VERB
ftr-415	558	7	the	the	DET
ftr-415	558	8	cost	cost	NOUN
ftr-415	558	9	of	of	ADP
ftr-415	558	10	a	a	DET
ftr-415	558	11	new	new	ADJ
ftr-415	558	12	roof	roof	NOUN
ftr-415	558	13	on	on	ADP
ftr-415	558	14	a	a	DET
ftr-415	558	15	rental	rental	ADJ
ftr-415	558	16	house	house	NOUN
ftr-415	558	17	to	to	PART
ftr-415	558	18	be	be	AUX
ftr-415	558	19	deducted	deduct	VERB
ftr-415	558	20	?	?	PUNCT
ftr-415	559	1	is	be	AUX
ftr-415	559	2	a	a	DET
ftr-415	559	3	tax	tax	NOUN
ftr-415	559	4	court	court	NOUN
ftr-415	559	5	summary	summary	NOUN
ftr-415	559	6	opinion	opinion	NOUN
ftr-415	559	7	meaningful	meaningful	ADJ
ftr-415	559	8	in	in	ADP
ftr-415	559	9	any	any	DET
ftr-415	559	10	sense	sense	NOUN
ftr-415	559	11	?	?	PUNCT
ftr-415	560	1	campbell	campbell	PROPN
ftr-415	560	2	v.	v.	PROPN
ftr-415	560	3	commissioner	commissioner	PROPN
ftr-415	560	4	,	,	PUNCT
ftr-415	560	5	t.c	t.c	PROPN
ftr-415	560	6	.	.	PROPN
ftr-415	560	7	summary	summary	PROPN
ftr-415	560	8	opinion	opinion	NOUN
ftr-415	560	9	2002	2002	NUM
ftr-415	560	10	-	-	SYM
ftr-415	560	11	117	117	NUM
ftr-415	560	12	(	(	PUNCT
ftr-415	560	13	9/6/02	9/6/02	NUM
ftr-415	560	14	)	)	PUNCT
ftr-415	560	15	(	(	PUNCT
ftr-415	560	16	nonprecedential	nonprecedential	ADJ
ftr-415	560	17	pursuant	pursuant	NOUN
ftr-415	560	18	to	to	ADP
ftr-415	560	19	§	§	PROPN
ftr-415	560	20	7463(b	7463(b	NUM
ftr-415	560	21	)	)	PUNCT
ftr-415	560	22	)	)	PUNCT
ftr-415	560	23	.	.	PUNCT
ftr-415	561	1	special	special	ADJ
ftr-415	561	2	trial	trial	NOUN
ftr-415	561	3	judge	judge	NOUN
ftr-415	561	4	pajak	pajak	ADV
ftr-415	561	5	held	hold	VERB
ftr-415	561	6	the	the	DET
ftr-415	561	7	$	$	SYM
ftr-415	561	8	8,000	8,000	NUM
ftr-415	561	9	expenditure	expenditure	NOUN
ftr-415	561	10	for	for	ADP
ftr-415	561	11	roofing	roofing	NOUN
ftr-415	561	12	work	work	NOUN
ftr-415	561	13	done	do	VERB
ftr-415	561	14	on	on	ADP
ftr-415	561	15	taxpayer	taxpayer	NOUN
ftr-415	561	16	’s	’s	PART
ftr-415	561	17	rental	rental	PROPN
ftr-415	561	18	house	house	PROPN
ftr-415	561	19	was	be	AUX
ftr-415	561	20	a	a	DET
ftr-415	561	21	deductible	deductible	ADJ
ftr-415	561	22	repair	repair	NOUN
ftr-415	561	23	expense	expense	NOUN
ftr-415	561	24	,	,	PUNCT
ftr-415	561	25	and	and	CCONJ
ftr-415	561	26	did	do	AUX
ftr-415	561	27	not	not	PART
ftr-415	561	28	need	need	VERB
ftr-415	561	29	to	to	PART
ftr-415	561	30	be	be	AUX
ftr-415	561	31	capitalized	capitalize	VERB
ftr-415	561	32	.	.	PUNCT
ftr-415	562	1	“	"	PUNCT
ftr-415	562	2	the	the	DET
ftr-415	562	3	contractors	contractor	NOUN
ftr-415	562	4	removed	remove	VERB
ftr-415	562	5	the	the	DET
ftr-415	562	6	existing	exist	VERB
ftr-415	562	7	top	top	ADJ
ftr-415	562	8	layers	layer	NOUN
ftr-415	562	9	of	of	ADP
ftr-415	562	10	the	the	DET
ftr-415	562	11	roof	roof	NOUN
ftr-415	562	12	and	and	CCONJ
ftr-415	562	13	recovered	recover	VERB
ftr-415	562	14	it	it	PRON
ftr-415	562	15	with	with	ADP
ftr-415	562	16	fiberglass	fiberglass	NOUN
ftr-415	562	17	sheets	sheet	NOUN
ftr-415	562	18	and	and	CCONJ
ftr-415	562	19	hot	hot	ADJ
ftr-415	562	20	asphalt	asphalt	NOUN
ftr-415	562	21	.	.	PUNCT
ftr-415	563	1	they	they	PRON
ftr-415	563	2	made	make	VERB
ftr-415	563	3	no	no	DET
ftr-415	563	4	structural	structural	ADJ
ftr-415	563	5	changes	change	NOUN
ftr-415	563	6	to	to	ADP
ftr-415	563	7	the	the	DET
ftr-415	563	8	roof	roof	NOUN
ftr-415	563	9	.	.	PUNCT
ftr-415	563	10	.	.	PUNCT
ftr-415	563	11	.	.	PUNCT
ftr-415	564	1	.	.	PUNCT
ftr-415	565	1	there	there	ADV
ftr-415	565	2	100	100	NUM
ftr-415	565	3	florida	florida	PROPN
ftr-415	565	4	tax	tax	NOUN
ftr-415	565	5	review	review	NOUN
ftr-415	565	6	[	[	X
ftr-415	565	7	vol.6	vol.6	NUM
ftr-415	565	8	:	:	PUNCT
ftr-415	565	9	si	si	PROPN
ftr-415	565	10	5	5	NUM
ftr-415	565	11	.	.	PUNCT
ftr-415	565	12	section	section	NOUN
ftr-415	565	13	41(d)(1	41(d)(1	NUM
ftr-415	565	14	)	)	PUNCT
ftr-415	565	15	includes	include	VERB
ftr-415	565	16	the	the	DET
ftr-415	565	17	requirement	requirement	NOUN
ftr-415	565	18	that	that	SCONJ
ftr-415	565	19	the	the	DET
ftr-415	565	20	research	research	NOUN
ftr-415	565	21	must	must	AUX
ftr-415	565	22	be	be	AUX
ftr-415	565	23	for	for	ADP
ftr-415	565	24	“	"	PUNCT
ftr-415	565	25	the	the	DET
ftr-415	565	26	purpose	purpose	NOUN
ftr-415	565	27	of	of	ADP
ftr-415	565	28	discovering	discover	VERB
ftr-415	565	29	information	information	NOUN
ftr-415	565	30	”	"	PUNCT
ftr-415	565	31	using	use	VERB
ftr-415	565	32	a	a	DET
ftr-415	565	33	“	"	PUNCT
ftr-415	565	34	process	process	NOUN
ftr-415	565	35	of	of	ADP
ftr-415	565	36	experimentation	experimentation	NOUN
ftr-415	565	37	.	.	PUNCT
ftr-415	565	38	”	"	PUNCT
ftr-415	566	1	was	be	AUX
ftr-415	566	2	no	no	DET
ftr-415	566	3	replacement	replacement	NOUN
ftr-415	566	4	or	or	CCONJ
ftr-415	566	5	substitution	substitution	NOUN
ftr-415	566	6	of	of	ADP
ftr-415	566	7	the	the	DET
ftr-415	566	8	roof	roof	NOUN
ftr-415	566	9	.	.	PUNCT
ftr-415	567	1	petitioner	petitioner	NOUN
ftr-415	567	2	's	's	PART
ftr-415	567	3	only	only	ADJ
ftr-415	567	4	purpose	purpose	NOUN
ftr-415	567	5	in	in	ADP
ftr-415	567	6	having	have	VERB
ftr-415	567	7	the	the	DET
ftr-415	567	8	work	work	NOUN
ftr-415	567	9	done	do	VERB
ftr-415	567	10	to	to	ADP
ftr-415	567	11	the	the	DET
ftr-415	567	12	roof	roof	NOUN
ftr-415	567	13	was	be	AUX
ftr-415	567	14	to	to	PART
ftr-415	567	15	prevent	prevent	VERB
ftr-415	567	16	the	the	DET
ftr-415	567	17	leakage	leakage	NOUN
ftr-415	567	18	and	and	CCONJ
ftr-415	567	19	keep	keep	VERB
ftr-415	567	20	[	[	PUNCT
ftr-415	567	21	the	the	DET
ftr-415	567	22	taxpayer	taxpayer	NOUN
ftr-415	567	23	’s	’s	PART
ftr-415	567	24	]	]	PUNCT
ftr-415	567	25	rental	rental	ADJ
ftr-415	567	26	house	house	NOUN
ftr-415	567	27	in	in	ADP
ftr-415	567	28	operating	operate	VERB
ftr-415	567	29	condition	condition	NOUN
ftr-415	567	30	and	and	CCONJ
ftr-415	567	31	not	not	PART
ftr-415	567	32	to	to	PART
ftr-415	567	33	prolong	prolong	VERB
ftr-415	567	34	the	the	DET
ftr-415	567	35	life	life	NOUN
ftr-415	567	36	of	of	ADP
ftr-415	567	37	the	the	DET
ftr-415	567	38	property	property	NOUN
ftr-415	567	39	,	,	PUNCT
ftr-415	567	40	increase	increase	VERB
ftr-415	567	41	its	its	PRON
ftr-415	567	42	value	value	NOUN
ftr-415	567	43	,	,	PUNCT
ftr-415	567	44	or	or	CCONJ
ftr-415	567	45	make	make	VERB
ftr-415	567	46	it	it	PRON
ftr-415	567	47	adaptable	adaptable	ADJ
ftr-415	567	48	to	to	ADP
ftr-415	567	49	another	another	DET
ftr-415	567	50	use	use	NOUN
ftr-415	567	51	.	.	PUNCT
ftr-415	567	52	”	"	PUNCT
ftr-415	568	1	f.	f.	PROPN
ftr-415	568	2	credits	credit	VERB
ftr-415	568	3	1	1	NUM
ftr-415	568	4	.	.	PUNCT
ftr-415	569	1	the	the	DET
ftr-415	569	2	amt	amt	PROPN
ftr-415	569	3	can	can	AUX
ftr-415	569	4	bite	bite	VERB
ftr-415	569	5	even	even	ADV
ftr-415	569	6	those	those	PRON
ftr-415	569	7	who	who	PRON
ftr-415	569	8	do	do	AUX
ftr-415	569	9	n’t	not	PART
ftr-415	569	10	owe	owe	VERB
ftr-415	569	11	it	it	PRON
ftr-415	569	12	.	.	PUNCT
ftr-415	570	1	allen	allen	PROPN
ftr-415	570	2	v.	v.	PROPN
ftr-415	570	3	commissioner	commissioner	PROPN
ftr-415	570	4	,	,	PUNCT
ftr-415	570	5	118	118	NUM
ftr-415	570	6	t.c	t.c	PROPN
ftr-415	570	7	.	.	PROPN
ftr-415	570	8	1	1	NUM
ftr-415	570	9	(	(	PUNCT
ftr-415	570	10	1/04/02	1/04/02	NUM
ftr-415	570	11	)	)	PUNCT
ftr-415	570	12	.	.	PUNCT
ftr-415	571	1	section	section	NOUN
ftr-415	571	2	38(c)(1	38(c)(1	NUM
ftr-415	571	3	)	)	PUNCT
ftr-415	571	4	provides	provide	VERB
ftr-415	571	5	that	that	SCONJ
ftr-415	571	6	the	the	DET
ftr-415	571	7	general	general	ADJ
ftr-415	571	8	business	business	NOUN
ftr-415	571	9	credit	credit	NOUN
ftr-415	571	10	may	may	AUX
ftr-415	571	11	not	not	PART
ftr-415	571	12	exceed	exceed	VERB
ftr-415	571	13	the	the	DET
ftr-415	571	14	taxpayer	taxpayer	NOUN
ftr-415	571	15	’s	’s	PART
ftr-415	571	16	net	net	ADJ
ftr-415	571	17	income	income	NOUN
ftr-415	571	18	tax	tax	NOUN
ftr-415	571	19	minus	minus	ADP
ftr-415	571	20	the	the	DET
ftr-415	571	21	greater	great	ADJ
ftr-415	571	22	of	of	ADP
ftr-415	571	23	(	(	PUNCT
ftr-415	571	24	1	1	NUM
ftr-415	571	25	)	)	PUNCT
ftr-415	571	26	amt	amt	PROPN
ftr-415	571	27	or	or	CCONJ
ftr-415	571	28	(	(	PUNCT
ftr-415	571	29	2	2	NUM
ftr-415	571	30	)	)	PUNCT
ftr-415	571	31	25	25	NUM
ftr-415	571	32	percent	percent	NOUN
ftr-415	571	33	of	of	ADP
ftr-415	571	34	taxable	taxable	ADJ
ftr-415	571	35	income	income	NOUN
ftr-415	571	36	in	in	ADP
ftr-415	571	37	excess	excess	NOUN
ftr-415	571	38	of	of	ADP
ftr-415	571	39	$	$	SYM
ftr-415	571	40	25,000	25,000	NUM
ftr-415	571	41	.	.	PUNCT
ftr-415	572	1	this	this	PRON
ftr-415	572	2	generally	generally	ADV
ftr-415	572	3	prevents	prevent	VERB
ftr-415	572	4	the	the	DET
ftr-415	572	5	credit	credit	NOUN
ftr-415	572	6	from	from	ADP
ftr-415	572	7	offsetting	offset	VERB
ftr-415	572	8	amt	amt	PROPN
ftr-415	572	9	.	.	PUNCT
ftr-415	573	1	this	this	DET
ftr-415	573	2	case	case	NOUN
ftr-415	573	3	involved	involve	VERB
ftr-415	573	4	a	a	DET
ftr-415	573	5	taxpayer	taxpayer	NOUN
ftr-415	573	6	who	who	PRON
ftr-415	573	7	was	be	AUX
ftr-415	573	8	not	not	PART
ftr-415	573	9	subject	subject	ADJ
ftr-415	573	10	to	to	ADP
ftr-415	573	11	amt	amt	PROPN
ftr-415	573	12	for	for	ADP
ftr-415	573	13	the	the	DET
ftr-415	573	14	year	year	NOUN
ftr-415	573	15	in	in	ADP
ftr-415	573	16	question	question	NOUN
ftr-415	573	17	,	,	PUNCT
ftr-415	573	18	but	but	CCONJ
ftr-415	573	19	whose	whose	DET
ftr-415	573	20	tentative	tentative	ADJ
ftr-415	573	21	minimum	minimum	ADJ
ftr-415	573	22	tax	tax	NOUN
ftr-415	573	23	would	would	AUX
ftr-415	573	24	have	have	AUX
ftr-415	573	25	exceeded	exceed	VERB
ftr-415	573	26	the	the	DET
ftr-415	573	27	credit	credit	NOUN
ftr-415	573	28	if	if	SCONJ
ftr-415	573	29	,	,	PUNCT
ftr-415	573	30	because	because	SCONJ
ftr-415	573	31	the	the	DET
ftr-415	573	32	taxpayer	taxpayer	NOUN
ftr-415	573	33	claimed	claim	VERB
ftr-415	573	34	the	the	DET
ftr-415	573	35	§	§	PROPN
ftr-415	573	36	51	51	NUM
ftr-415	573	37	targeted	target	VERB
ftr-415	573	38	jobs	job	NOUN
ftr-415	573	39	credit	credit	NOUN
ftr-415	573	40	[	[	X
ftr-415	573	41	now	now	ADV
ftr-415	573	42	the	the	DET
ftr-415	573	43	work	work	NOUN
ftr-415	573	44	opportunity	opportunity	NOUN
ftr-415	573	45	credit	credit	NOUN
ftr-415	573	46	]	]	PUNCT
ftr-415	573	47	,	,	PUNCT
ftr-415	573	48	§	§	PROPN
ftr-415	573	49	280c	280c	NUM
ftr-415	573	50	were	be	AUX
ftr-415	573	51	applied	apply	VERB
ftr-415	573	52	in	in	ADP
ftr-415	573	53	calculating	calculate	VERB
ftr-415	573	54	amti	amti	PROPN
ftr-415	573	55	to	to	PART
ftr-415	573	56	deny	deny	VERB
ftr-415	573	57	a	a	DET
ftr-415	573	58	deduction	deduction	NOUN
ftr-415	573	59	for	for	ADP
ftr-415	573	60	the	the	DET
ftr-415	573	61	amount	amount	NOUN
ftr-415	573	62	of	of	ADP
ftr-415	573	63	the	the	DET
ftr-415	573	64	credit	credit	NOUN
ftr-415	573	65	[	[	X
ftr-415	573	66	before	before	ADP
ftr-415	573	67	limitation	limitation	NOUN
ftr-415	573	68	by	by	ADP
ftr-415	573	69	§	§	PROPN
ftr-415	573	70	38(c	38(c	PROPN
ftr-415	573	71	)	)	PUNCT
ftr-415	573	72	]	]	PUNCT
ftr-415	573	73	.	.	PUNCT
ftr-415	574	1	the	the	DET
ftr-415	574	2	tax	tax	NOUN
ftr-415	574	3	court	court	NOUN
ftr-415	574	4	(	(	PUNCT
ftr-415	574	5	judge	judge	PROPN
ftr-415	574	6	laro	laro	PROPN
ftr-415	574	7	)	)	PUNCT
ftr-415	574	8	held	hold	VERB
ftr-415	574	9	that	that	SCONJ
ftr-415	574	10	in	in	ADP
ftr-415	574	11	computing	compute	VERB
ftr-415	574	12	amti	amti	PROPN
ftr-415	574	13	and	and	CCONJ
ftr-415	574	14	tentative	tentative	ADJ
ftr-415	574	15	amt	amt	PROPN
ftr-415	574	16	for	for	ADP
ftr-415	574	17	purposes	purpose	NOUN
ftr-415	574	18	of	of	ADP
ftr-415	574	19	§	§	PROPN
ftr-415	574	20	38(c	38(c	PROPN
ftr-415	574	21	)	)	PUNCT
ftr-415	574	22	,	,	PUNCT
ftr-415	574	23	any	any	DET
ftr-415	574	24	reduction	reduction	NOUN
ftr-415	574	25	in	in	ADP
ftr-415	574	26	the	the	DET
ftr-415	574	27	amount	amount	NOUN
ftr-415	574	28	of	of	ADP
ftr-415	574	29	deductions	deduction	NOUN
ftr-415	574	30	required	require	VERB
ftr-415	574	31	by	by	ADP
ftr-415	574	32	§	§	PROPN
ftr-415	574	33	280c	280c	NOUN
ftr-415	574	34	by	by	ADP
ftr-415	574	35	virtue	virtue	NOUN
ftr-415	574	36	of	of	ADP
ftr-415	574	37	a	a	DET
ftr-415	574	38	credit	credit	NOUN
ftr-415	574	39	having	having	AUX
ftr-415	574	40	been	be	AUX
ftr-415	574	41	claimed	claim	VERB
ftr-415	574	42	with	with	ADP
ftr-415	574	43	respect	respect	NOUN
ftr-415	574	44	to	to	ADP
ftr-415	574	45	the	the	DET
ftr-415	574	46	otherwise	otherwise	ADV
ftr-415	574	47	deductible	deductible	ADJ
ftr-415	574	48	expenditures	expenditure	NOUN
ftr-415	574	49	,	,	PUNCT
ftr-415	574	50	must	must	AUX
ftr-415	574	51	be	be	AUX
ftr-415	574	52	taken	take	VERB
ftr-415	574	53	into	into	ADP
ftr-415	574	54	account	account	NOUN
ftr-415	574	55	even	even	ADV
ftr-415	574	56	though	though	SCONJ
ftr-415	574	57	the	the	DET
ftr-415	574	58	taxpayer	taxpayer	NOUN
ftr-415	574	59	was	be	AUX
ftr-415	574	60	not	not	PART
ftr-415	574	61	liable	liable	ADJ
ftr-415	574	62	for	for	ADP
ftr-415	574	63	the	the	DET
ftr-415	574	64	amt	amt	PROPN
ftr-415	574	65	in	in	ADP
ftr-415	574	66	that	that	DET
ftr-415	574	67	year	year	NOUN
ftr-415	574	68	.	.	PUNCT
ftr-415	575	1	judge	judge	PROPN
ftr-415	575	2	laro	laro	PROPN
ftr-415	575	3	rejected	reject	VERB
ftr-415	575	4	the	the	DET
ftr-415	575	5	taxpayer	taxpayer	NOUN
ftr-415	575	6	’s	’s	PART
ftr-415	575	7	argument	argument	NOUN
ftr-415	575	8	(	(	PUNCT
ftr-415	575	9	which	which	PRON
ftr-415	575	10	was	be	AUX
ftr-415	575	11	accepted	accept	VERB
ftr-415	575	12	by	by	ADP
ftr-415	575	13	the	the	DET
ftr-415	575	14	commissioner	commissioner	NOUN
ftr-415	575	15	)	)	PUNCT
ftr-415	575	16	that	that	SCONJ
ftr-415	575	17	the	the	DET
ftr-415	575	18	amt	amt	PROPN
ftr-415	575	19	was	be	AUX
ftr-415	575	20	a	a	DET
ftr-415	575	21	“	"	PUNCT
ftr-415	575	22	‘	'	PUNCT
ftr-415	575	23	separate	separate	ADJ
ftr-415	575	24	and	and	CCONJ
ftr-415	575	25	independent	independent	ADJ
ftr-415	575	26	tax	tax	NOUN
ftr-415	575	27	system	system	NOUN
ftr-415	575	28	that	that	PRON
ftr-415	575	29	operates	operate	VERB
ftr-415	575	30	in	in	ADP
ftr-415	575	31	parallel	parallel	NOUN
ftr-415	575	32	with	with	ADP
ftr-415	575	33	the	the	DET
ftr-415	575	34	rt	rt	PROPN
ftr-415	576	1	[	[	X
ftr-415	576	2	regular	regular	ADJ
ftr-415	576	3	tax	tax	NOUN
ftr-415	576	4	]	]	PUNCT
ftr-415	576	5	system	system	NOUN
ftr-415	577	1	and	and	CCONJ
ftr-415	577	2	requires	require	VERB
ftr-415	577	3	separate	separate	ADJ
ftr-415	577	4	calculations	calculation	NOUN
ftr-415	577	5	.	.	PUNCT
ftr-415	577	6	’	'	PUNCT
ftr-415	578	1	”	"	PUNCT
ftr-415	578	2	he	he	PRON
ftr-415	578	3	found	find	VERB
ftr-415	578	4	no	no	DET
ftr-415	578	5	support	support	NOUN
ftr-415	578	6	in	in	ADP
ftr-415	578	7	the	the	DET
ftr-415	578	8	committee	committee	NOUN
ftr-415	578	9	reports	report	VERB
ftr-415	578	10	for	for	ADP
ftr-415	578	11	treating	treat	VERB
ftr-415	578	12	amti	amti	PRON
ftr-415	578	13	as	as	ADP
ftr-415	578	14	anything	anything	PRON
ftr-415	578	15	other	other	ADJ
ftr-415	578	16	than	than	ADP
ftr-415	578	17	regular	regular	ADJ
ftr-415	578	18	taxable	taxable	ADJ
ftr-415	578	19	income	income	NOUN
ftr-415	578	20	as	as	SCONJ
ftr-415	578	21	modified	modify	VERB
ftr-415	578	22	by	by	ADP
ftr-415	578	23	§	§	PROPN
ftr-415	578	24	55(b)(2	55(b)(2	NUM
ftr-415	578	25	)	)	PUNCT
ftr-415	578	26	,	,	PUNCT
ftr-415	578	27	and	and	CCONJ
ftr-415	578	28	rejected	reject	VERB
ftr-415	578	29	any	any	DET
ftr-415	578	30	inference	inference	NOUN
ftr-415	578	31	to	to	ADP
ftr-415	578	32	the	the	DET
ftr-415	578	33	contrary	contrary	NOUN
ftr-415	578	34	in	in	ADP
ftr-415	578	35	the	the	DET
ftr-415	578	36	1986	1986	NUM
ftr-415	578	37	act	act	NOUN
ftr-415	578	38	bluebook	bluebook	NOUN
ftr-415	578	39	on	on	ADP
ftr-415	578	40	the	the	DET
ftr-415	578	41	grounds	ground	NOUN
ftr-415	578	42	that	that	SCONJ
ftr-415	578	43	the	the	DET
ftr-415	578	44	bluebook	bluebook	NOUN
ftr-415	578	45	was	be	AUX
ftr-415	578	46	“	"	PUNCT
ftr-415	578	47	not	not	PART
ftr-415	578	48	part	part	NOUN
ftr-415	578	49	of	of	ADP
ftr-415	578	50	the	the	DET
ftr-415	578	51	statute	statute	NOUN
ftr-415	578	52	’s	’s	PART
ftr-415	578	53	legislative	legislative	ADJ
ftr-415	578	54	history	history	NOUN
ftr-415	578	55	,	,	PUNCT
ftr-415	578	56	”	"	PUNCT
ftr-415	579	1	[	[	X
ftr-415	579	2	noting	note	VERB
ftr-415	579	3	that	that	SCONJ
ftr-415	579	4	this	this	PRON
ftr-415	579	5	is	be	AUX
ftr-415	579	6	especially	especially	ADV
ftr-415	579	7	true	true	ADJ
ftr-415	579	8	with	with	ADP
ftr-415	579	9	respect	respect	NOUN
ftr-415	579	10	to	to	ADP
ftr-415	579	11	the	the	DET
ftr-415	579	12	1986	1986	NUM
ftr-415	579	13	act	act	NOUN
ftr-415	579	14	bluebook	bluebook	PROPN
ftr-415	579	15	,	,	PUNCT
ftr-415	579	16	which	which	PRON
ftr-415	579	17	was	be	AUX
ftr-415	579	18	prepared	prepare	VERB
ftr-415	579	19	by	by	ADP
ftr-415	579	20	the	the	DET
ftr-415	579	21	staff	staff	NOUN
ftr-415	579	22	of	of	ADP
ftr-415	579	23	the	the	DET
ftr-415	579	24	succeeding	succeed	VERB
ftr-415	579	25	congress	congress	PROPN
ftr-415	579	26	]	]	PUNCT
ftr-415	579	27	.	.	PUNCT
ftr-415	579	28	!	!	PUNCT
ftr-415	580	1	judge	judge	PROPN
ftr-415	580	2	laro	laro	PROPN
ftr-415	580	3	noted	note	VERB
ftr-415	580	4	that	that	SCONJ
ftr-415	580	5	if	if	SCONJ
ftr-415	580	6	he	he	PRON
ftr-415	580	7	had	have	AUX
ftr-415	580	8	accepted	accept	VERB
ftr-415	580	9	the	the	DET
ftr-415	580	10	argument	argument	NOUN
ftr-415	580	11	that	that	SCONJ
ftr-415	580	12	the	the	DET
ftr-415	580	13	amt	amt	PROPN
ftr-415	580	14	was	be	AUX
ftr-415	580	15	a	a	DET
ftr-415	580	16	separate	separate	ADJ
ftr-415	580	17	and	and	CCONJ
ftr-415	580	18	independent	independent	ADJ
ftr-415	580	19	tax	tax	NOUN
ftr-415	580	20	system	system	NOUN
ftr-415	580	21	that	that	PRON
ftr-415	580	22	operates	operate	VERB
ftr-415	580	23	in	in	ADP
ftr-415	580	24	parallel	parallel	NOUN
ftr-415	580	25	with	with	ADP
ftr-415	580	26	regular	regular	ADJ
ftr-415	580	27	tax	tax	NOUN
ftr-415	580	28	system	system	NOUN
ftr-415	580	29	,	,	PUNCT
ftr-415	580	30	he	he	PRON
ftr-415	580	31	would	would	AUX
ftr-415	580	32	have	have	AUX
ftr-415	580	33	been	be	AUX
ftr-415	580	34	inclined	incline	VERB
ftr-415	580	35	to	to	PART
ftr-415	580	36	hold	hold	VERB
ftr-415	580	37	for	for	ADP
ftr-415	580	38	the	the	DET
ftr-415	580	39	taxpayer	taxpayer	NOUN
ftr-415	580	40	.	.	PUNCT
ftr-415	580	41	!	!	PUNCT
ftr-415	581	1	this	this	DET
ftr-415	581	2	case	case	NOUN
ftr-415	581	3	has	have	VERB
ftr-415	581	4	implications	implication	NOUN
ftr-415	581	5	beyond	beyond	ADP
ftr-415	581	6	the	the	DET
ftr-415	581	7	work	work	NOUN
ftr-415	581	8	opportunity	opportunity	NOUN
ftr-415	581	9	credit	credit	NOUN
ftr-415	581	10	because	because	SCONJ
ftr-415	581	11	the	the	DET
ftr-415	581	12	same	same	ADJ
ftr-415	581	13	statutory	statutory	ADJ
ftr-415	581	14	structures	structure	NOUN
ftr-415	581	15	apply	apply	VERB
ftr-415	581	16	to	to	ADP
ftr-415	581	17	the	the	DET
ftr-415	581	18	welfare	welfare	NOUN
ftr-415	581	19	to	to	PART
ftr-415	581	20	work	work	VERB
ftr-415	581	21	credit	credit	NOUN
ftr-415	581	22	,	,	PUNCT
ftr-415	581	23	the	the	DET
ftr-415	581	24	orphan	orphan	NOUN
ftr-415	581	25	drug	drug	NOUN
ftr-415	581	26	credit	credit	NOUN
ftr-415	581	27	,	,	PUNCT
ftr-415	581	28	and	and	CCONJ
ftr-415	581	29	the	the	DET
ftr-415	581	30	increased	increase	VERB
ftr-415	581	31	research	research	NOUN
ftr-415	581	32	activities	activity	NOUN
ftr-415	581	33	credit	credit	NOUN
ftr-415	581	34	.	.	PUNCT
ftr-415	582	1	2	2	X
ftr-415	582	2	.	.	X
ftr-415	582	3	the	the	DET
ftr-415	582	4	court	court	NOUN
ftr-415	582	5	closed	close	VERB
ftr-415	582	6	the	the	DET
ftr-415	582	7	barn	barn	NOUN
ftr-415	582	8	door	door	NOUN
ftr-415	582	9	after	after	SCONJ
ftr-415	582	10	the	the	DET
ftr-415	582	11	treasury	treasury	PROPN
ftr-415	582	12	department	department	PROPN
ftr-415	582	13	let	let	VERB
ftr-415	582	14	the	the	DET
ftr-415	582	15	horse	horse	NOUN
ftr-415	582	16	out	out	ADP
ftr-415	582	17	.	.	PUNCT
ftr-415	583	1	tax	tax	NOUN
ftr-415	583	2	and	and	CCONJ
ftr-415	583	3	accounting	accounting	PROPN
ftr-415	583	4	software	software	PROPN
ftr-415	583	5	corp	corp	PROPN
ftr-415	583	6	.	.	PROPN
ftr-415	583	7	v.	v.	PROPN
ftr-415	583	8	united	united	PROPN
ftr-415	583	9	states	states	PROPN
ftr-415	583	10	,	,	PUNCT
ftr-415	583	11	301	301	NUM
ftr-415	583	12	f.3d	f.3d	NUM
ftr-415	583	13	1254	1254	NUM
ftr-415	583	14	,	,	PUNCT
ftr-415	583	15	2002	2002	NUM
ftr-415	583	16	-	-	SYM
ftr-415	583	17	2	2	NUM
ftr-415	584	1	u.s.t.c	u.s.t.c	PROPN
ftr-415	584	2	.	.	PROPN
ftr-415	584	3	¶50,623	¶50,623	PROPN
ftr-415	584	4	,	,	PUNCT
ftr-415	584	5	90	90	NUM
ftr-415	584	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	584	7	2002	2002	NUM
ftr-415	584	8	-	-	SYM
ftr-415	584	9	6107	6107	NUM
ftr-415	584	10	(	(	PUNCT
ftr-415	584	11	10th	10th	ADJ
ftr-415	584	12	cir	cir	NOUN
ftr-415	584	13	.	.	PUNCT
ftr-415	585	1	8/30/02	8/30/02	NUM
ftr-415	585	2	)	)	PUNCT
ftr-415	585	3	.	.	PUNCT
ftr-415	586	1	the	the	DET
ftr-415	586	2	tenth	tenth	ADJ
ftr-415	586	3	circuit	circuit	NOUN
ftr-415	586	4	(	(	PUNCT
ftr-415	586	5	judge	judge	NOUN
ftr-415	586	6	lucero	lucero	PROPN
ftr-415	586	7	)	)	PUNCT
ftr-415	586	8	reversed	reverse	VERB
ftr-415	586	9	the	the	DET
ftr-415	586	10	district	district	NOUN
ftr-415	586	11	court	court	NOUN
ftr-415	586	12	’s	’s	PART
ftr-415	586	13	grant	grant	NOUN
ftr-415	586	14	of	of	ADP
ftr-415	586	15	summary	summary	NOUN
ftr-415	586	16	judgment	judgment	NOUN
ftr-415	586	17	to	to	ADP
ftr-415	586	18	the	the	DET
ftr-415	586	19	taxpayer	taxpayer	NOUN
ftr-415	586	20	[	[	X
ftr-415	586	21	and	and	CCONJ
ftr-415	586	22	remanded	remand	VERB
ftr-415	586	23	the	the	DET
ftr-415	586	24	case	case	NOUN
ftr-415	586	25	]	]	PUNCT
ftr-415	586	26	,	,	PUNCT
ftr-415	586	27	holding	hold	VERB
ftr-415	586	28	that	that	SCONJ
ftr-415	586	29	the	the	DET
ftr-415	586	30	§	§	PROPN
ftr-415	586	31	41	41	NUM
ftr-415	586	32	research	research	NOUN
ftr-415	586	33	credit	credit	NOUN
ftr-415	586	34	is	be	AUX
ftr-415	586	35	limited	limit	VERB
ftr-415	586	36	to	to	PART
ftr-415	586	37	research	research	VERB
ftr-415	586	38	to	to	AUX
ftr-415	586	39	“	"	PUNCT
ftr-415	586	40	discover	discover	VERB
ftr-415	586	41	”	"	PUNCT
ftr-415	586	42	new	new	ADJ
ftr-415	586	43	technological	technological	ADJ
ftr-415	586	44	information	information	NOUN
ftr-415	586	45	that	that	PRON
ftr-415	586	46	is	be	AUX
ftr-415	586	47	applied	apply	VERB
ftr-415	586	48	toward	toward	ADP
ftr-415	586	49	the	the	DET
ftr-415	586	50	development	development	NOUN
ftr-415	586	51	of	of	ADP
ftr-415	586	52	a	a	DET
ftr-415	586	53	product,5	product,5	NOUN
ftr-415	586	54	but	but	CCONJ
ftr-415	586	55	which	which	PRON
ftr-415	586	56	is	be	AUX
ftr-415	586	57	separate	separate	ADJ
ftr-415	586	58	from	from	ADP
ftr-415	586	59	the	the	DET
ftr-415	586	60	product	product	NOUN
ftr-415	586	61	.	.	PUNCT
ftr-415	587	1	to	to	PART
ftr-415	587	2	meet	meet	VERB
ftr-415	587	3	this	this	DET
ftr-415	587	4	test	test	NOUN
ftr-415	587	5	,	,	PUNCT
ftr-415	587	6	the	the	DET
ftr-415	587	7	research	research	NOUN
ftr-415	587	8	must	must	AUX
ftr-415	587	9	expand	expand	VERB
ftr-415	587	10	existing	exist	VERB
ftr-415	587	11	knowledge	knowledge	NOUN
ftr-415	587	12	.	.	PUNCT
ftr-415	588	1	however	however	ADV
ftr-415	588	2	,	,	PUNCT
ftr-415	588	3	the	the	DET
ftr-415	588	4	process	process	NOUN
ftr-415	588	5	of	of	ADP
ftr-415	588	6	experimentation	experimentation	NOUN
ftr-415	588	7	can	can	AUX
ftr-415	588	8	include	include	VERB
ftr-415	588	9	research	research	NOUN
ftr-415	588	10	in	in	ADP
ftr-415	588	11	which	which	PRON
ftr-415	588	12	the	the	DET
ftr-415	588	13	taxpayer	taxpayer	NOUN
ftr-415	588	14	tries	try	VERB
ftr-415	588	15	already	already	ADV
ftr-415	588	16	-	-	PUNCT
ftr-415	588	17	known	know	VERB
ftr-415	588	18	methods	method	NOUN
ftr-415	588	19	to	to	PART
ftr-415	588	20	achieve	achieve	VERB
ftr-415	588	21	a	a	DET
ftr-415	588	22	result	result	NOUN
ftr-415	588	23	that	that	SCONJ
ftr-415	588	24	it	it	PRON
ftr-415	588	25	is	be	AUX
ftr-415	588	26	not	not	PART
ftr-415	588	27	yet	yet	ADV
ftr-415	588	28	known	know	VERB
ftr-415	588	29	but	but	CCONJ
ftr-415	588	30	can	can	AUX
ftr-415	588	31	be	be	AUX
ftr-415	588	32	reached	reach	VERB
ftr-415	588	33	by	by	ADP
ftr-415	588	34	such	such	ADJ
ftr-415	588	35	methods	method	NOUN
ftr-415	588	36	.	.	PUNCT
ftr-415	589	1	on	on	ADP
ftr-415	589	2	the	the	DET
ftr-415	589	3	other	other	ADJ
ftr-415	589	4	hand	hand	NOUN
ftr-415	589	5	,	,	PUNCT
ftr-415	589	6	the	the	DET
ftr-415	589	7	credit	credit	NOUN
ftr-415	589	8	is	be	AUX
ftr-415	589	9	allowable	allowable	ADJ
ftr-415	589	10	only	only	ADV
ftr-415	589	11	where	where	SCONJ
ftr-415	589	12	the	the	DET
ftr-415	589	13	feasibility	feasibility	NOUN
ftr-415	589	14	of	of	ADP
ftr-415	589	15	the	the	DET
ftr-415	589	16	end	end	NOUN
ftr-415	589	17	result	result	NOUN
ftr-415	589	18	is	be	AUX
ftr-415	589	19	2003	2003	NUM
ftr-415	589	20	]	]	PUNCT
ftr-415	589	21	recent	recent	ADJ
ftr-415	589	22	developments	development	NOUN
ftr-415	589	23	in	in	ADP
ftr-415	589	24	federal	federal	ADJ
ftr-415	589	25	income	income	NOUN
ftr-415	589	26	taxation	taxation	NOUN
ftr-415	589	27	101	101	NUM
ftr-415	589	28	uncertain	uncertain	ADJ
ftr-415	589	29	at	at	ADP
ftr-415	589	30	the	the	DET
ftr-415	589	31	time	time	NOUN
ftr-415	589	32	the	the	DET
ftr-415	589	33	research	research	NOUN
ftr-415	589	34	is	be	AUX
ftr-415	589	35	undertaken	undertake	VERB
ftr-415	589	36	.	.	PUNCT
ftr-415	590	1	on	on	ADP
ftr-415	590	2	the	the	DET
ftr-415	590	3	facts	fact	NOUN
ftr-415	590	4	,	,	PUNCT
ftr-415	590	5	the	the	DET
ftr-415	590	6	taxpayer	taxpayer	NOUN
ftr-415	590	7	could	could	AUX
ftr-415	590	8	not	not	PART
ftr-415	590	9	meet	meet	VERB
ftr-415	590	10	these	these	DET
ftr-415	590	11	standards	standard	NOUN
ftr-415	590	12	.	.	PUNCT
ftr-415	590	13	!	!	PUNCT
ftr-415	591	1	note	note	VERB
ftr-415	591	2	that	that	SCONJ
ftr-415	591	3	the	the	DET
ftr-415	591	4	proposed	propose	VERB
ftr-415	591	5	regulations	regulation	NOUN
ftr-415	591	6	,	,	PUNCT
ftr-415	591	7	reg-112991	reg-112991	NOUN
ftr-415	591	8	-	-	PUNCT
ftr-415	591	9	01	01	PROPN
ftr-415	591	10	,	,	PUNCT
ftr-415	591	11	credit	credit	NOUN
ftr-415	591	12	for	for	ADP
ftr-415	591	13	increasing	increase	VERB
ftr-415	591	14	research	research	NOUN
ftr-415	591	15	activities	activity	NOUN
ftr-415	591	16	,	,	PUNCT
ftr-415	591	17	66	66	NUM
ftr-415	591	18	f.r	f.r	NOUN
ftr-415	591	19	.	.	PROPN
ftr-415	591	20	66362	66362	NUM
ftr-415	591	21	(	(	PUNCT
ftr-415	591	22	12/26/01	12/26/01	NUM
ftr-415	591	23	)	)	PUNCT
ftr-415	591	24	,	,	PUNCT
ftr-415	591	25	impose	impose	VERB
ftr-415	591	26	less	less	ADV
ftr-415	591	27	stringent	stringent	ADJ
ftr-415	591	28	requirements	requirement	NOUN
ftr-415	591	29	than	than	SCONJ
ftr-415	591	30	were	be	AUX
ftr-415	591	31	applied	apply	VERB
ftr-415	591	32	in	in	ADP
ftr-415	591	33	this	this	DET
ftr-415	591	34	case	case	NOUN
ftr-415	591	35	,	,	PUNCT
ftr-415	591	36	particularly	particularly	ADV
ftr-415	591	37	with	with	ADP
ftr-415	591	38	respect	respect	NOUN
ftr-415	591	39	to	to	ADP
ftr-415	591	40	the	the	DET
ftr-415	591	41	“	"	PUNCT
ftr-415	591	42	new	new	ADJ
ftr-415	591	43	knowledge	knowledge	NOUN
ftr-415	591	44	”	"	PUNCT
ftr-415	591	45	requirement	requirement	NOUN
ftr-415	591	46	.	.	PUNCT
ftr-415	592	1	g.	g.	PROPN
ftr-415	592	2	natural	natural	ADJ
ftr-415	592	3	resources	resource	NOUN
ftr-415	592	4	deductions	deduction	NOUN
ftr-415	592	5	&	&	CCONJ
ftr-415	592	6	credits	credit	NOUN
ftr-415	592	7	1	1	NUM
ftr-415	592	8	.	.	PUNCT
ftr-415	593	1	to	to	PART
ftr-415	593	2	“	"	PUNCT
ftr-415	593	3	produce	produce	VERB
ftr-415	593	4	”	"	PUNCT
ftr-415	593	5	or	or	CCONJ
ftr-415	593	6	to	to	ADP
ftr-415	593	7	“	"	PUNCT
ftr-415	593	8	transport	transport	VERB
ftr-415	593	9	”	"	PUNCT
ftr-415	593	10	gas	gas	NOUN
ftr-415	593	11	,	,	PUNCT
ftr-415	593	12	that	that	PRON
ftr-415	593	13	is	be	AUX
ftr-415	593	14	the	the	DET
ftr-415	593	15	question	question	NOUN
ftr-415	593	16	.	.	PUNCT
ftr-415	594	1	saginaw	saginaw	PROPN
ftr-415	594	2	bay	bay	PROPN
ftr-415	594	3	pipeline	pipeline	PROPN
ftr-415	594	4	co.	co.	PROPN
ftr-415	594	5	v.	v.	PROPN
ftr-415	594	6	united	united	PROPN
ftr-415	594	7	states	states	PROPN
ftr-415	594	8	,	,	PUNCT
ftr-415	594	9	124	124	NUM
ftr-415	594	10	f.	f.	PROPN
ftr-415	594	11	supp	supp	PROPN
ftr-415	594	12	.	.	PUNCT
ftr-415	595	1	2d	2d	NUM
ftr-415	595	2	465	465	NUM
ftr-415	595	3	,	,	PUNCT
ftr-415	595	4	2001	2001	NUM
ftr-415	595	5	-	-	SYM
ftr-415	595	6	2	2	NUM
ftr-415	595	7	u.s.t.c	u.s.t.c	PROPN
ftr-415	595	8	.	.	PROPN
ftr-415	596	1	¶50,642	¶50,642	PROPN
ftr-415	596	2	,	,	PUNCT
ftr-415	596	3	88	88	NUM
ftr-415	596	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	596	5	2001	2001	NUM
ftr-415	596	6	-	-	SYM
ftr-415	596	7	6019	6019	NUM
ftr-415	596	8	(	(	PUNCT
ftr-415	596	9	e.d	e.d	PROPN
ftr-415	596	10	.	.	PROPN
ftr-415	596	11	mich	mich	PROPN
ftr-415	596	12	.	.	PUNCT
ftr-415	596	13	8/23/01	8/23/01	NUM
ftr-415	596	14	)	)	PUNCT
ftr-415	596	15	.	.	PUNCT
ftr-415	597	1	natural	natural	ADJ
ftr-415	597	2	gas	gas	NOUN
ftr-415	597	3	gathering	gathering	NOUN
ftr-415	597	4	systems	system	NOUN
ftr-415	597	5	are	be	AUX
ftr-415	597	6	used	use	VERB
ftr-415	597	7	to	to	PART
ftr-415	597	8	transport	transport	VERB
ftr-415	597	9	gas	gas	NOUN
ftr-415	597	10	[	[	X
ftr-415	597	11	class	class	NOUN
ftr-415	597	12	46.0]—not	46.0]—not	NUM
ftr-415	597	13	in	in	ADP
ftr-415	597	14	production	production	NOUN
ftr-415	597	15	[	[	X
ftr-415	597	16	asset	asset	NOUN
ftr-415	597	17	class	class	NOUN
ftr-415	597	18	13.2]—and	13.2]—and	NUM
ftr-415	597	19	thus	thus	ADV
ftr-415	597	20	are	be	AUX
ftr-415	597	21	depreciable	depreciable	ADJ
ftr-415	597	22	over	over	ADP
ftr-415	597	23	15	15	NUM
ftr-415	597	24	years	year	NOUN
ftr-415	597	25	rather	rather	ADV
ftr-415	597	26	than	than	ADP
ftr-415	597	27	7	7	NUM
ftr-415	597	28	years	year	NOUN
ftr-415	597	29	.	.	PUNCT
ftr-415	598	1	the	the	DET
ftr-415	598	2	district	district	NOUN
ftr-415	598	3	court	court	NOUN
ftr-415	598	4	described	describe	VERB
ftr-415	598	5	duke	duke	PROPN
ftr-415	598	6	energy	energy	NOUN
ftr-415	598	7	natural	natural	PROPN
ftr-415	598	8	gas	gas	PROPN
ftr-415	598	9	corp	corp	PROPN
ftr-415	598	10	.	.	PROPN
ftr-415	599	1	v.	v.	PROPN
ftr-415	599	2	commissioner	commissioner	PROPN
ftr-415	599	3	,	,	PUNCT
ftr-415	599	4	172	172	NUM
ftr-415	599	5	f.3d	f.3d	NUM
ftr-415	599	6	1255	1255	NUM
ftr-415	599	7	(	(	PUNCT
ftr-415	599	8	10th	10th	ADJ
ftr-415	599	9	cir	cir	NOUN
ftr-415	599	10	.	.	PROPN
ftr-415	599	11	1999	1999	NUM
ftr-415	599	12	)	)	PUNCT
ftr-415	600	1	,	,	PUNCT
ftr-415	600	2	as	as	SCONJ
ftr-415	600	3	“	"	PUNCT
ftr-415	600	4	wrongly	wrongly	ADV
ftr-415	600	5	decided	decide	VERB
ftr-415	600	6	.	.	PUNCT
ftr-415	600	7	”	"	PUNCT
ftr-415	601	1	a.	a.	PROPN
ftr-415	601	2	non	non	PROPN
ftr-415	601	3	-	-	NOUN
ftr-415	601	4	producer	producer	NOUN
ftr-415	601	5	must	must	AUX
ftr-415	601	6	use	use	VERB
ftr-415	601	7	15	15	NUM
ftr-415	601	8	-	-	PUNCT
ftr-415	601	9	year	year	NOUN
ftr-415	601	10	recovery	recovery	NOUN
ftr-415	601	11	period	period	NOUN
ftr-415	601	12	.	.	PUNCT
ftr-415	602	1	clajon	clajon	PROPN
ftr-415	602	2	gas	gas	PROPN
ftr-415	602	3	co.	co.	PROPN
ftr-415	602	4	,	,	PUNCT
ftr-415	602	5	l.p	l.p	PROPN
ftr-415	602	6	.	.	PROPN
ftr-415	603	1	v.	v.	PROPN
ftr-415	603	2	commissioner	commissioner	PROPN
ftr-415	603	3	,	,	PUNCT
ftr-415	603	4	119	119	NUM
ftr-415	603	5	t.c	t.c	PROPN
ftr-415	603	6	.	.	PROPN
ftr-415	603	7	197	197	NUM
ftr-415	603	8	(	(	PUNCT
ftr-415	603	9	10/25/02	10/25/02	PROPN
ftr-415	603	10	)	)	PUNCT
ftr-415	603	11	(	(	PUNCT
ftr-415	603	12	reviewed	review	VERB
ftr-415	603	13	,	,	PUNCT
ftr-415	603	14	105	105	NUM
ftr-415	603	15	)	)	PUNCT
ftr-415	603	16	.	.	PUNCT
ftr-415	604	1	the	the	DET
ftr-415	604	2	tax	tax	NOUN
ftr-415	604	3	court	court	NOUN
ftr-415	604	4	,	,	PUNCT
ftr-415	604	5	in	in	ADP
ftr-415	604	6	a	a	DET
ftr-415	604	7	decision	decision	NOUN
ftr-415	604	8	by	by	ADP
ftr-415	604	9	judge	judge	PROPN
ftr-415	604	10	halpern	halpern	PROPN
ftr-415	604	11	,	,	PUNCT
ftr-415	604	12	upheld	uphold	VERB
ftr-415	604	13	the	the	DET
ftr-415	604	14	government	government	NOUN
ftr-415	604	15	’s	’s	PART
ftr-415	604	16	notices	notice	NOUN
ftr-415	604	17	of	of	ADP
ftr-415	604	18	final	final	ADJ
ftr-415	604	19	partnership	partnership	NOUN
ftr-415	604	20	administrative	administrative	ADJ
ftr-415	604	21	adjustments	adjustment	NOUN
ftr-415	604	22	in	in	ADP
ftr-415	604	23	determining	determine	VERB
ftr-415	604	24	that	that	SCONJ
ftr-415	604	25	the	the	DET
ftr-415	604	26	recovery	recovery	NOUN
ftr-415	604	27	period	period	NOUN
ftr-415	604	28	for	for	ADP
ftr-415	604	29	gathering	gather	VERB
ftr-415	604	30	pipeline	pipeline	NOUN
ftr-415	604	31	systems	system	NOUN
ftr-415	604	32	owned	own	VERB
ftr-415	604	33	and	and	CCONJ
ftr-415	604	34	operated	operate	VERB
ftr-415	604	35	by	by	ADP
ftr-415	604	36	a	a	DET
ftr-415	604	37	nonproducer	nonproducer	NOUN
ftr-415	604	38	were	be	AUX
ftr-415	604	39	transportation	transportation	NOUN
ftr-415	604	40	property	property	NOUN
ftr-415	604	41	with	with	ADP
ftr-415	604	42	a	a	DET
ftr-415	604	43	15	15	NUM
ftr-415	604	44	-	-	PUNCT
ftr-415	604	45	year	year	NOUN
ftr-415	604	46	recovery	recovery	NOUN
ftr-415	604	47	period	period	NOUN
ftr-415	604	48	,	,	PUNCT
ftr-415	604	49	and	and	CCONJ
ftr-415	604	50	not	not	PART
ftr-415	604	51	natural	natural	ADJ
ftr-415	604	52	gas	gas	NOUN
ftr-415	604	53	production	production	NOUN
ftr-415	604	54	property	property	NOUN
ftr-415	604	55	with	with	ADP
ftr-415	604	56	a	a	DET
ftr-415	604	57	7	7	NUM
ftr-415	604	58	-	-	PUNCT
ftr-415	604	59	year	year	NOUN
ftr-415	604	60	recovery	recovery	NOUN
ftr-415	604	61	period	period	NOUN
ftr-415	604	62	.	.	PUNCT
ftr-415	605	1	the	the	DET
ftr-415	605	2	tax	tax	NOUN
ftr-415	605	3	court	court	NOUN
ftr-415	605	4	adhered	adhere	VERB
ftr-415	605	5	to	to	ADP
ftr-415	605	6	its	its	PRON
ftr-415	605	7	decision	decision	NOUN
ftr-415	605	8	in	in	ADP
ftr-415	605	9	duke	duke	PROPN
ftr-415	605	10	energy	energy	NOUN
ftr-415	605	11	natural	natural	PROPN
ftr-415	605	12	gas	gas	PROPN
ftr-415	605	13	corp	corp	PROPN
ftr-415	605	14	.	.	PROPN
ftr-415	606	1	v.	v.	PROPN
ftr-415	606	2	commissioner	commissioner	PROPN
ftr-415	606	3	,	,	PUNCT
ftr-415	606	4	109	109	NUM
ftr-415	606	5	t.c	t.c	PROPN
ftr-415	606	6	.	.	PROPN
ftr-415	607	1	416	416	NUM
ftr-415	607	2	(	(	PUNCT
ftr-415	607	3	1997	1997	NUM
ftr-415	607	4	)	)	PUNCT
ftr-415	607	5	,	,	PUNCT
ftr-415	607	6	rev’d	rev’d	NOUN
ftr-415	607	7	,	,	PUNCT
ftr-415	607	8	172	172	NUM
ftr-415	607	9	f.3d	f.3d	NUM
ftr-415	607	10	1255	1255	NUM
ftr-415	607	11	(	(	PUNCT
ftr-415	607	12	10th	10th	ADJ
ftr-415	607	13	cir	cir	NOUN
ftr-415	607	14	.	.	PROPN
ftr-415	607	15	1999	1999	NUM
ftr-415	607	16	)	)	PUNCT
ftr-415	607	17	,	,	PUNCT
ftr-415	607	18	and	and	CCONJ
ftr-415	607	19	refused	refuse	VERB
ftr-415	607	20	to	to	PART
ftr-415	607	21	follow	follow	VERB
ftr-415	607	22	the	the	DET
ftr-415	607	23	tenth	tenth	ADJ
ftr-415	607	24	circuit	circuit	NOUN
ftr-415	607	25	’s	’s	PART
ftr-415	607	26	reversal	reversal	NOUN
ftr-415	607	27	.	.	PUNCT
ftr-415	608	1	the	the	DET
ftr-415	608	2	majority	majority	NOUN
ftr-415	608	3	held	hold	VERB
ftr-415	608	4	that	that	DET
ftr-415	608	5	clajon	clajon	NOUN
ftr-415	608	6	’s	’s	PART
ftr-415	608	7	use	use	NOUN
ftr-415	608	8	of	of	ADP
ftr-415	608	9	the	the	DET
ftr-415	608	10	pipeline	pipeline	NOUN
ftr-415	608	11	system	system	NOUN
ftr-415	608	12	was	be	AUX
ftr-415	608	13	relevant	relevant	ADJ
ftr-415	608	14	,	,	PUNCT
ftr-415	608	15	and	and	CCONJ
ftr-415	608	16	inasmuch	inasmuch	ADJ
ftr-415	608	17	as	as	SCONJ
ftr-415	608	18	clajon	clajon	NOUN
ftr-415	608	19	was	be	AUX
ftr-415	608	20	not	not	PART
ftr-415	608	21	a	a	DET
ftr-415	608	22	producer	producer	NOUN
ftr-415	608	23	,	,	PUNCT
ftr-415	608	24	the	the	DET
ftr-415	608	25	pipeline	pipeline	NOUN
ftr-415	608	26	system	system	NOUN
ftr-415	608	27	could	could	AUX
ftr-415	608	28	not	not	PART
ftr-415	608	29	have	have	AUX
ftr-415	608	30	been	be	AUX
ftr-415	608	31	part	part	NOUN
ftr-415	608	32	of	of	ADP
ftr-415	608	33	the	the	DET
ftr-415	608	34	production	production	NOUN
ftr-415	608	35	system	system	NOUN
ftr-415	608	36	.	.	PUNCT
ftr-415	608	37	!	!	PUNCT
ftr-415	609	1	judge	judge	PROPN
ftr-415	609	2	wells	wells	PROPN
ftr-415	609	3	’	'	PUNCT
ftr-415	609	4	dissent	dissent	NOUN
ftr-415	609	5	was	be	AUX
ftr-415	609	6	based	base	VERB
ftr-415	609	7	upon	upon	SCONJ
ftr-415	609	8	the	the	DET
ftr-415	609	9	tenth	tenth	ADJ
ftr-415	609	10	circuit	circuit	NOUN
ftr-415	609	11	’s	’s	PART
ftr-415	609	12	plain	plain	ADJ
ftr-415	609	13	language	language	NOUN
ftr-415	609	14	analysis	analysis	NOUN
ftr-415	609	15	in	in	ADP
ftr-415	609	16	duke	duke	PROPN
ftr-415	609	17	energy	energy	NOUN
ftr-415	609	18	of	of	ADP
ftr-415	609	19	rev	rev	PROPN
ftr-415	609	20	.	.	PROPN
ftr-415	609	21	proc	proc	PROPN
ftr-415	609	22	.	.	PUNCT
ftr-415	610	1	87	87	NUM
ftr-415	610	2	-	-	SYM
ftr-415	610	3	56	56	NUM
ftr-415	610	4	,	,	PUNCT
ftr-415	610	5	1987	1987	NUM
ftr-415	610	6	-	-	SYM
ftr-415	610	7	2	2	NUM
ftr-415	610	8	c.b	c.b	PROPN
ftr-415	610	9	.	.	PROPN
ftr-415	610	10	674	674	NUM
ftr-415	610	11	,	,	PUNCT
ftr-415	610	12	which	which	PRON
ftr-415	610	13	only	only	ADV
ftr-415	610	14	requires	require	VERB
ftr-415	610	15	that	that	SCONJ
ftr-415	610	16	the	the	DET
ftr-415	610	17	assets	asset	NOUN
ftr-415	610	18	be	be	AUX
ftr-415	610	19	“	"	PUNCT
ftr-415	610	20	used	use	VERB
ftr-415	610	21	”	"	PUNCT
ftr-415	610	22	by	by	ADP
ftr-415	610	23	natural	natural	ADJ
ftr-415	610	24	gas	gas	NOUN
ftr-415	610	25	producers	producer	NOUN
ftr-415	610	26	to	to	PART
ftr-415	610	27	qualify	qualify	VERB
ftr-415	610	28	for	for	ADP
ftr-415	610	29	7	7	NUM
ftr-415	610	30	-	-	PUNCT
ftr-415	610	31	year	year	NOUN
ftr-415	610	32	depreciation	depreciation	NOUN
ftr-415	610	33	.	.	PUNCT
ftr-415	611	1	the	the	DET
ftr-415	611	2	tax	tax	NOUN
ftr-415	611	3	court	court	NOUN
ftr-415	611	4	majority	majority	NOUN
ftr-415	611	5	requires	require	VERB
ftr-415	611	6	that	that	SCONJ
ftr-415	611	7	the	the	DET
ftr-415	611	8	asset	asset	NOUN
ftr-415	611	9	be	be	AUX
ftr-415	611	10	both	both	PRON
ftr-415	611	11	owned	own	VERB
ftr-415	611	12	and	and	CCONJ
ftr-415	611	13	used	use	VERB
ftr-415	611	14	by	by	ADP
ftr-415	611	15	a	a	DET
ftr-415	611	16	natural	natural	ADJ
ftr-415	611	17	gas	gas	NOUN
ftr-415	611	18	producer	producer	NOUN
ftr-415	611	19	.	.	PUNCT
ftr-415	612	1	judge	judge	PROPN
ftr-415	612	2	wells	wells	PROPN
ftr-415	612	3	notes	note	VERB
ftr-415	612	4	that	that	SCONJ
ftr-415	612	5	the	the	DET
ftr-415	612	6	tax	tax	NOUN
ftr-415	612	7	court	court	NOUN
ftr-415	612	8	held	hold	VERB
ftr-415	612	9	in	in	ADP
ftr-415	612	10	rauenhorst	rauenhorst	PROPN
ftr-415	612	11	v.	v.	PROPN
ftr-415	612	12	commissioner	commissioner	NOUN
ftr-415	612	13	,	,	PUNCT
ftr-415	612	14	119	119	NUM
ftr-415	612	15	t.c	t.c	PROPN
ftr-415	612	16	.	.	PROPN
ftr-415	612	17	157	157	NUM
ftr-415	612	18	(	(	PUNCT
ftr-415	612	19	10/7/02	10/7/02	NUM
ftr-415	612	20	)	)	PUNCT
ftr-415	612	21	,	,	PUNCT
ftr-415	612	22	that	that	SCONJ
ftr-415	612	23	“	"	PUNCT
ftr-415	612	24	the	the	DET
ftr-415	612	25	commissioner	commissioner	NOUN
ftr-415	612	26	may	may	AUX
ftr-415	612	27	not	not	PART
ftr-415	612	28	choose	choose	VERB
ftr-415	612	29	to	to	PART
ftr-415	612	30	litigate	litigate	VERB
ftr-415	612	31	against	against	ADP
ftr-415	612	32	an	an	DET
ftr-415	612	33	official	official	ADJ
ftr-415	612	34	position	position	NOUN
ftr-415	612	35	the	the	DET
ftr-415	612	36	commissioner	commissioner	NOUN
ftr-415	612	37	has	have	AUX
ftr-415	612	38	published	publish	VERB
ftr-415	612	39	without	without	ADP
ftr-415	612	40	first	first	ADV
ftr-415	612	41	revising	revise	VERB
ftr-415	612	42	or	or	CCONJ
ftr-415	612	43	revoking	revoke	VERB
ftr-415	612	44	that	that	DET
ftr-415	612	45	position	position	NOUN
ftr-415	612	46	.	.	PUNCT
ftr-415	612	47	”	"	PUNCT
ftr-415	612	48	!	!	PUNCT
ftr-415	613	1	judge	judge	PROPN
ftr-415	613	2	foley	foley	PROPN
ftr-415	613	3	’s	’s	PART
ftr-415	613	4	dissent	dissent	NOUN
ftr-415	613	5	was	be	AUX
ftr-415	613	6	based	base	VERB
ftr-415	613	7	upon	upon	SCONJ
ftr-415	613	8	similar	similar	ADJ
ftr-415	613	9	grounds	ground	NOUN
ftr-415	613	10	,	,	PUNCT
ftr-415	613	11	that	that	SCONJ
ftr-415	613	12	the	the	DET
ftr-415	613	13	asset	asset	NOUN
ftr-415	613	14	meets	meet	VERB
ftr-415	613	15	the	the	DET
ftr-415	613	16	regulatory	regulatory	ADJ
ftr-415	613	17	requirement	requirement	NOUN
ftr-415	613	18	even	even	ADV
ftr-415	613	19	though	though	SCONJ
ftr-415	613	20	clajon	clajon	NOUN
ftr-415	613	21	was	be	AUX
ftr-415	613	22	not	not	PART
ftr-415	613	23	a	a	DET
ftr-415	613	24	producer	producer	NOUN
ftr-415	613	25	.	.	PUNCT
ftr-415	614	1	2	2	X
ftr-415	614	2	.	.	X
ftr-415	614	3	no	no	DET
ftr-415	614	4	depletion	depletion	NOUN
ftr-415	614	5	of	of	ADP
ftr-415	614	6	materials	material	NOUN
ftr-415	614	7	excavated	excavate	VERB
ftr-415	614	8	from	from	ADP
ftr-415	614	9	someone	someone	PRON
ftr-415	614	10	else	else	ADV
ftr-415	614	11	’s	’s	PART
ftr-415	614	12	construction	construction	NOUN
ftr-415	614	13	site	site	NOUN
ftr-415	614	14	.	.	PUNCT
ftr-415	615	1	goodfellow	goodfellow	PROPN
ftr-415	615	2	v.	v.	PROPN
ftr-415	615	3	commissioner	commissioner	PROPN
ftr-415	615	4	,	,	PUNCT
ftr-415	615	5	t.c	t.c	PROPN
ftr-415	615	6	.	.	PROPN
ftr-415	615	7	memo	memo	NOUN
ftr-415	615	8	.	.	PUNCT
ftr-415	616	1	2002	2002	NUM
ftr-415	616	2	-	-	SYM
ftr-415	616	3	128	128	NUM
ftr-415	616	4	(	(	PUNCT
ftr-415	616	5	5/28/02	5/28/02	NUM
ftr-415	616	6	)	)	PUNCT
ftr-415	616	7	.	.	PUNCT
ftr-415	617	1	taxpayer	taxpayer	NOUN
ftr-415	617	2	was	be	AUX
ftr-415	617	3	not	not	PART
ftr-415	617	4	entitled	entitle	VERB
ftr-415	617	5	to	to	ADP
ftr-415	617	6	depletion	depletion	NOUN
ftr-415	617	7	deductions	deduction	NOUN
ftr-415	617	8	on	on	ADP
ftr-415	617	9	materials	material	NOUN
ftr-415	617	10	it	it	PRON
ftr-415	617	11	excavated	excavate	VERB
ftr-415	617	12	from	from	ADP
ftr-415	617	13	construction	construction	NOUN
ftr-415	617	14	sites	site	NOUN
ftr-415	617	15	pursuant	pursuant	ADJ
ftr-415	617	16	to	to	ADP
ftr-415	617	17	contracts	contract	NOUN
ftr-415	617	18	with	with	ADP
ftr-415	617	19	the	the	DET
ftr-415	617	20	general	general	ADJ
ftr-415	617	21	contractor	contractor	NOUN
ftr-415	617	22	because	because	SCONJ
ftr-415	617	23	it	it	PRON
ftr-415	617	24	did	do	AUX
ftr-415	617	25	not	not	PART
ftr-415	617	26	have	have	VERB
ftr-415	617	27	an	an	DET
ftr-415	617	28	economic	economic	ADJ
ftr-415	617	29	interest	interest	NOUN
ftr-415	617	30	in	in	ADP
ftr-415	617	31	the	the	DET
ftr-415	617	32	materials	material	NOUN
ftr-415	617	33	in	in	ADP
ftr-415	617	34	place	place	NOUN
ftr-415	617	35	.	.	PUNCT
ftr-415	618	1	pursuant	pursuant	ADJ
ftr-415	618	2	to	to	ADP
ftr-415	618	3	these	these	DET
ftr-415	618	4	contracts	contract	NOUN
ftr-415	618	5	,	,	PUNCT
ftr-415	618	6	the	the	DET
ftr-415	618	7	taxpayer	taxpayer	NOUN
ftr-415	618	8	was	be	AUX
ftr-415	618	9	permitted	permit	VERB
ftr-415	618	10	to	to	PART
ftr-415	618	11	remove	remove	VERB
ftr-415	618	12	excavated	excavated	ADJ
ftr-415	618	13	materials	material	NOUN
ftr-415	618	14	that	that	SCONJ
ftr-415	618	15	the	the	DET
ftr-415	618	16	general	general	ADJ
ftr-415	618	17	contractors	contractor	NOUN
ftr-415	618	18	deemed	deem	VERB
ftr-415	618	19	to	to	PART
ftr-415	618	20	be	be	AUX
ftr-415	618	21	unusable	unusable	ADJ
ftr-415	618	22	,	,	PUNCT
ftr-415	618	23	crushed	crush	VERB
ftr-415	618	24	these	these	DET
ftr-415	618	25	materials	material	NOUN
ftr-415	618	26	with	with	ADP
ftr-415	618	27	equipment	equipment	NOUN
ftr-415	618	28	located	locate	VERB
ftr-415	618	29	at	at	ADP
ftr-415	618	30	the	the	DET
ftr-415	618	31	taxpayer	taxpayer	NOUN
ftr-415	618	32	’s	’s	PART
ftr-415	618	33	quarry	quarry	NOUN
ftr-415	618	34	and	and	CCONJ
ftr-415	618	35	sold	sell	VERB
ftr-415	618	36	them	they	PRON
ftr-415	618	37	as	as	ADP
ftr-415	618	38	crushed	crush	VERB
ftr-415	618	39	rock	rock	NOUN
ftr-415	618	40	.	.	PUNCT
ftr-415	619	1	the	the	DET
ftr-415	619	2	taxpayer	taxpayer	NOUN
ftr-415	619	3	made	make	VERB
ftr-415	619	4	no	no	DET
ftr-415	619	5	investment	investment	NOUN
ftr-415	619	6	in	in	ADP
ftr-415	619	7	the	the	DET
ftr-415	619	8	rock	rock	NOUN
ftr-415	619	9	and	and	CCONJ
ftr-415	619	10	had	have	VERB
ftr-415	619	11	no	no	DET
ftr-415	619	12	interest	interest	NOUN
ftr-415	619	13	in	in	ADP
ftr-415	619	14	it	it	PRON
ftr-415	619	15	in	in	ADP
ftr-415	619	16	the	the	DET
ftr-415	619	17	ground	ground	NOUN
ftr-415	619	18	,	,	PUNCT
ftr-415	619	19	because	because	SCONJ
ftr-415	619	20	whether	whether	SCONJ
ftr-415	619	21	the	the	DET
ftr-415	619	22	rock	rock	NOUN
ftr-415	619	23	was	be	AUX
ftr-415	619	24	“	"	PUNCT
ftr-415	619	25	usable	usable	ADJ
ftr-415	619	26	,	,	PUNCT
ftr-415	619	27	”	"	PUNCT
ftr-415	619	28	and	and	CCONJ
ftr-415	619	29	would	would	AUX
ftr-415	619	30	be	be	AUX
ftr-415	619	31	retained	retain	VERB
ftr-415	619	32	by	by	ADP
ftr-415	619	33	the	the	DET
ftr-415	619	34	general	general	ADJ
ftr-415	619	35	contractor	contractor	NOUN
ftr-415	619	36	,	,	PUNCT
ftr-415	619	37	or	or	CCONJ
ftr-415	619	38	“	"	PUNCT
ftr-415	619	39	unusable	unusable	ADJ
ftr-415	619	40	,	,	PUNCT
ftr-415	619	41	”	"	PUNCT
ftr-415	619	42	was	be	AUX
ftr-415	619	43	decided	decide	VERB
ftr-415	619	44	by	by	ADP
ftr-415	619	45	the	the	DET
ftr-415	619	46	general	general	ADJ
ftr-415	619	47	contractor	contractor	NOUN
ftr-415	619	48	after	after	ADP
ftr-415	619	49	excavation	excavation	NOUN
ftr-415	619	50	.	.	PUNCT
ftr-415	620	1	(	(	PUNCT
ftr-415	620	2	the	the	DET
ftr-415	620	3	taxpayer	taxpayer	NOUN
ftr-415	620	4	was	be	AUX
ftr-415	620	5	entitled	entitle	VERB
ftr-415	620	6	to	to	ADP
ftr-415	620	7	depletion	depletion	NOUN
ftr-415	620	8	deductions	deduction	NOUN
ftr-415	620	9	on	on	ADP
ftr-415	620	10	materials	material	NOUN
ftr-415	620	11	it	it	PRON
ftr-415	620	12	extracted	extract	VERB
ftr-415	620	13	from	from	ADP
ftr-415	620	14	its	its	PRON
ftr-415	620	15	own	own	ADJ
ftr-415	620	16	quarry	quarry	NOUN
ftr-415	620	17	.	.	PUNCT
ftr-415	620	18	)	)	PUNCT
ftr-415	621	1	102	102	NUM
ftr-415	621	2	florida	florida	PROPN
ftr-415	621	3	tax	tax	NOUN
ftr-415	621	4	review	review	NOUN
ftr-415	622	1	[	[	X
ftr-415	622	2	vol.6	vol.6	NUM
ftr-415	622	3	:	:	PUNCT
ftr-415	622	4	si	si	PROPN
ftr-415	622	5	3	3	NUM
ftr-415	622	6	.	.	PUNCT
ftr-415	622	7	enhanced	enhance	VERB
ftr-415	622	8	oil	oil	NOUN
ftr-415	622	9	recovery	recovery	NOUN
ftr-415	622	10	cost	cost	NOUN
ftr-415	622	11	credit	credit	NOUN
ftr-415	622	12	amount	amount	NOUN
ftr-415	622	13	is	be	AUX
ftr-415	622	14	alive	alive	ADJ
ftr-415	622	15	and	and	CCONJ
ftr-415	622	16	well	well	ADV
ftr-415	622	17	for	for	ADP
ftr-415	622	18	2002	2002	NUM
ftr-415	622	19	.	.	PUNCT
ftr-415	623	1	notice	notice	VERB
ftr-415	623	2	2002	2002	NUM
ftr-415	623	3	-	-	SYM
ftr-415	623	4	53	53	NUM
ftr-415	623	5	,	,	PUNCT
ftr-415	623	6	2002	2002	NUM
ftr-415	623	7	-	-	SYM
ftr-415	623	8	30	30	NUM
ftr-415	623	9	i.r.b	i.r.b	NOUN
ftr-415	623	10	.	.	PUNCT
ftr-415	624	1	187	187	NUM
ftr-415	624	2	(	(	PUNCT
ftr-415	624	3	7/29/02	7/29/02	NUM
ftr-415	624	4	)	)	PUNCT
ftr-415	624	5	.	.	PUNCT
ftr-415	625	1	the	the	DET
ftr-415	625	2	§	§	PROPN
ftr-415	625	3	43	43	NUM
ftr-415	625	4	credit	credit	NOUN
ftr-415	625	5	for	for	ADP
ftr-415	625	6	domestic	domestic	ADJ
ftr-415	625	7	“	"	PUNCT
ftr-415	625	8	enhanced	enhance	VERB
ftr-415	625	9	oil	oil	NOUN
ftr-415	625	10	recovery	recovery	NOUN
ftr-415	625	11	costs	cost	NOUN
ftr-415	625	12	”	"	PUNCT
ftr-415	625	13	equals	equal	VERB
ftr-415	625	14	15	15	NUM
ftr-415	625	15	percent	percent	NOUN
ftr-415	625	16	of	of	ADP
ftr-415	625	17	qualified	qualified	ADJ
ftr-415	625	18	costs	cost	NOUN
ftr-415	625	19	for	for	ADP
ftr-415	625	20	the	the	DET
ftr-415	625	21	taxable	taxable	ADJ
ftr-415	625	22	year	year	NOUN
ftr-415	625	23	.	.	PUNCT
ftr-415	626	1	the	the	DET
ftr-415	626	2	credit	credit	NOUN
ftr-415	626	3	is	be	AUX
ftr-415	626	4	subject	subject	ADJ
ftr-415	626	5	to	to	ADP
ftr-415	626	6	phase	phase	NOUN
ftr-415	626	7	-	-	PUNCT
ftr-415	626	8	out	out	NOUN
ftr-415	626	9	for	for	ADP
ftr-415	626	10	any	any	DET
ftr-415	626	11	taxable	taxable	ADJ
ftr-415	626	12	year	year	NOUN
ftr-415	626	13	in	in	ADP
ftr-415	626	14	which	which	PRON
ftr-415	626	15	the	the	DET
ftr-415	626	16	reference	reference	NOUN
ftr-415	626	17	price	price	NOUN
ftr-415	626	18	of	of	ADP
ftr-415	626	19	crude	crude	ADJ
ftr-415	626	20	oil	oil	NOUN
ftr-415	626	21	(	(	PUNCT
ftr-415	626	22	determined	determine	VERB
ftr-415	626	23	under	under	ADP
ftr-415	626	24	§	§	PROPN
ftr-415	626	25	29(d)(2)(c	29(d)(2)(c	NUM
ftr-415	626	26	)	)	PUNCT
ftr-415	626	27	)	)	PUNCT
ftr-415	626	28	for	for	ADP
ftr-415	626	29	the	the	DET
ftr-415	626	30	prior	prior	ADJ
ftr-415	626	31	year	year	NOUN
ftr-415	626	32	exceeds	exceed	VERB
ftr-415	626	33	$	$	SYM
ftr-415	626	34	28	28	NUM
ftr-415	626	35	,	,	PUNCT
ftr-415	626	36	adjusted	adjust	VERB
ftr-415	626	37	for	for	ADP
ftr-415	626	38	inflation	inflation	NOUN
ftr-415	626	39	.	.	PUNCT
ftr-415	627	1	the	the	DET
ftr-415	627	2	credit	credit	NOUN
ftr-415	627	3	is	be	AUX
ftr-415	627	4	wholly	wholly	ADV
ftr-415	627	5	phased	phase	VERB
ftr-415	627	6	-	-	PUNCT
ftr-415	627	7	out	out	ADP
ftr-415	627	8	if	if	SCONJ
ftr-415	627	9	the	the	DET
ftr-415	627	10	reference	reference	NOUN
ftr-415	627	11	price	price	NOUN
ftr-415	627	12	of	of	ADP
ftr-415	627	13	oil	oil	NOUN
ftr-415	627	14	equals	equal	VERB
ftr-415	627	15	or	or	CCONJ
ftr-415	627	16	exceeds	exceed	VERB
ftr-415	627	17	$	$	SYM
ftr-415	627	18	34	34	NUM
ftr-415	627	19	,	,	PUNCT
ftr-415	627	20	adjusted	adjust	VERB
ftr-415	627	21	for	for	ADP
ftr-415	627	22	inflation	inflation	NOUN
ftr-415	627	23	.	.	PUNCT
ftr-415	628	1	for	for	ADP
ftr-415	628	2	taxable	taxable	ADJ
ftr-415	628	3	years	year	NOUN
ftr-415	628	4	beginning	begin	VERB
ftr-415	628	5	in	in	ADP
ftr-415	628	6	2002	2002	NUM
ftr-415	628	7	,	,	PUNCT
ftr-415	628	8	the	the	DET
ftr-415	628	9	enhanced	enhanced	ADJ
ftr-415	628	10	oil	oil	NOUN
ftr-415	628	11	recovery	recovery	NOUN
ftr-415	628	12	credit	credit	NOUN
ftr-415	628	13	is	be	AUX
ftr-415	628	14	determined	determine	VERB
ftr-415	628	15	without	without	ADP
ftr-415	628	16	regard	regard	NOUN
ftr-415	628	17	to	to	ADP
ftr-415	628	18	the	the	DET
ftr-415	628	19	phase	phase	NOUN
ftr-415	628	20	-	-	PUNCT
ftr-415	628	21	out	out	NOUN
ftr-415	628	22	for	for	ADP
ftr-415	628	23	crude	crude	ADJ
ftr-415	628	24	oil	oil	NOUN
ftr-415	628	25	price	price	NOUN
ftr-415	628	26	increases	increase	NOUN
ftr-415	628	27	.	.	PUNCT
ftr-415	629	1	4	4	X
ftr-415	629	2	.	.	X
ftr-415	629	3	percentage	percentage	NOUN
ftr-415	629	4	depletion	depletion	NOUN
ftr-415	629	5	rate	rate	NOUN
ftr-415	629	6	on	on	ADP
ftr-415	629	7	marginal	marginal	ADJ
ftr-415	629	8	oil	oil	NOUN
ftr-415	629	9	or	or	CCONJ
ftr-415	629	10	gas	gas	NOUN
ftr-415	629	11	that	that	PRON
ftr-415	629	12	is	be	AUX
ftr-415	629	13	production	production	NOUN
ftr-415	629	14	is	be	AUX
ftr-415	629	15	not	not	PART
ftr-415	629	16	enhanced	enhance	VERB
ftr-415	629	17	for	for	ADP
ftr-415	629	18	2002	2002	NUM
ftr-415	629	19	.	.	PUNCT
ftr-415	630	1	notice	notice	VERB
ftr-415	630	2	2002	2002	NUM
ftr-415	630	3	-	-	SYM
ftr-415	630	4	54	54	NUM
ftr-415	630	5	,	,	PUNCT
ftr-415	630	6	2002	2002	NUM
ftr-415	630	7	-	-	SYM
ftr-415	630	8	30	30	NUM
ftr-415	630	9	i.r.b	i.r.b	NOUN
ftr-415	630	10	.	.	PUNCT
ftr-415	631	1	189	189	NUM
ftr-415	631	2	(	(	PUNCT
ftr-415	631	3	7/29/02	7/29/02	NUM
ftr-415	631	4	)	)	PUNCT
ftr-415	631	5	.	.	PUNCT
ftr-415	632	1	percentage	percentage	NOUN
ftr-415	632	2	depletion	depletion	NOUN
ftr-415	632	3	[	[	X
ftr-415	632	4	15	15	NUM
ftr-415	632	5	%	%	NOUN
ftr-415	632	6	]	]	PUNCT
ftr-415	632	7	remains	remain	VERB
ftr-415	632	8	available	available	ADJ
ftr-415	632	9	to	to	ADP
ftr-415	632	10	independent	independent	ADJ
ftr-415	632	11	producers	producer	NOUN
ftr-415	632	12	and	and	CCONJ
ftr-415	632	13	royalty	royalty	NOUN
ftr-415	632	14	owners	owner	NOUN
ftr-415	632	15	under	under	ADP
ftr-415	632	16	§	§	PROPN
ftr-415	632	17	613a(c	613a(c	NOUN
ftr-415	632	18	)	)	PUNCT
ftr-415	632	19	.	.	PUNCT
ftr-415	633	1	section	section	NOUN
ftr-415	633	2	613a(c)(6	613a(c)(6	NUM
ftr-415	633	3	)	)	PUNCT
ftr-415	633	4	increases	increase	VERB
ftr-415	633	5	the	the	DET
ftr-415	633	6	percentage	percentage	NOUN
ftr-415	633	7	depletion	depletion	NOUN
ftr-415	633	8	rate	rate	NOUN
ftr-415	633	9	on	on	ADP
ftr-415	633	10	oil	oil	NOUN
ftr-415	633	11	or	or	CCONJ
ftr-415	633	12	gas	gas	NOUN
ftr-415	633	13	that	that	PRON
ftr-415	633	14	is	be	AUX
ftr-415	633	15	“	"	PUNCT
ftr-415	633	16	marginal	marginal	ADJ
ftr-415	633	17	production	production	NOUN
ftr-415	633	18	,	,	PUNCT
ftr-415	633	19	”	"	PUNCT
ftr-415	633	20	by	by	ADP
ftr-415	633	21	one	one	NUM
ftr-415	633	22	percentage	percentage	NOUN
ftr-415	633	23	point	point	NOUN
ftr-415	633	24	,	,	PUNCT
ftr-415	633	25	to	to	ADP
ftr-415	633	26	a	a	DET
ftr-415	633	27	maximum	maximum	ADJ
ftr-415	633	28	rate	rate	NOUN
ftr-415	633	29	of	of	ADP
ftr-415	633	30	25	25	NUM
ftr-415	633	31	percent	percent	NOUN
ftr-415	633	32	,	,	PUNCT
ftr-415	633	33	for	for	ADP
ftr-415	633	34	each	each	DET
ftr-415	633	35	dollar	dollar	NOUN
ftr-415	633	36	by	by	ADP
ftr-415	633	37	which	which	PRON
ftr-415	633	38	the	the	DET
ftr-415	633	39	“	"	PUNCT
ftr-415	633	40	reference	reference	NOUN
ftr-415	633	41	price	price	NOUN
ftr-415	633	42	”	"	PUNCT
ftr-415	633	43	for	for	ADP
ftr-415	633	44	crude	crude	ADJ
ftr-415	633	45	oil	oil	NOUN
ftr-415	633	46	—	—	PUNCT
ftr-415	633	47	generally	generally	ADV
ftr-415	633	48	speaking	speak	VERB
ftr-415	633	49	,	,	PUNCT
ftr-415	633	50	average	average	ADJ
ftr-415	633	51	wellhead	wellhead	NOUN
ftr-415	633	52	price	price	NOUN
ftr-415	633	53	per	per	ADP
ftr-415	633	54	barrel	barrel	NOUN
ftr-415	633	55	for	for	ADP
ftr-415	633	56	domestic	domestic	ADJ
ftr-415	633	57	crude	crude	ADJ
ftr-415	633	58	oil	oil	NOUN
ftr-415	633	59	—	—	PUNCT
ftr-415	633	60	for	for	SCONJ
ftr-415	633	61	the	the	DET
ftr-415	633	62	preceding	precede	VERB
ftr-415	633	63	calendar	calendar	NOUN
ftr-415	633	64	year	year	NOUN
ftr-415	633	65	falls	fall	VERB
ftr-415	633	66	below	below	ADP
ftr-415	633	67	$	$	SYM
ftr-415	633	68	20	20	NUM
ftr-415	633	69	.	.	PUNCT
ftr-415	634	1	the	the	DET
ftr-415	634	2	applicable	applicable	ADJ
ftr-415	634	3	percentage	percentage	NOUN
ftr-415	634	4	for	for	ADP
ftr-415	634	5	purposes	purpose	NOUN
ftr-415	634	6	of	of	ADP
ftr-415	634	7	determining	determine	VERB
ftr-415	634	8	percentage	percentage	NOUN
ftr-415	634	9	depletion	depletion	NOUN
ftr-415	634	10	for	for	ADP
ftr-415	634	11	oil	oil	NOUN
ftr-415	634	12	and	and	CCONJ
ftr-415	634	13	gas	gas	NOUN
ftr-415	634	14	produced	produce	VERB
ftr-415	634	15	from	from	ADP
ftr-415	634	16	marginal	marginal	ADJ
ftr-415	634	17	properties	property	NOUN
ftr-415	634	18	for	for	ADP
ftr-415	634	19	2002	2002	NUM
ftr-415	634	20	is	be	AUX
ftr-415	634	21	15	15	NUM
ftr-415	634	22	percent	percent	NOUN
ftr-415	634	23	.	.	PUNCT
ftr-415	635	1	h.	h.	NOUN
ftr-415	635	2	loss	loss	NOUN
ftr-415	635	3	transactions	transaction	NOUN
ftr-415	635	4	,	,	PUNCT
ftr-415	635	5	bad	bad	ADJ
ftr-415	635	6	debts	debt	NOUN
ftr-415	635	7	and	and	CCONJ
ftr-415	635	8	nols	nols	PROPN
ftr-415	635	9	1	1	NUM
ftr-415	635	10	.	.	PUNCT
ftr-415	635	11	play	play	VERB
ftr-415	635	12	ball	ball	NOUN
ftr-415	635	13	with	with	ADP
ftr-415	635	14	me	i	PRON
ftr-415	635	15	!	!	PUNCT
ftr-415	636	1	“	"	PUNCT
ftr-415	636	2	substance	substance	NOUN
ftr-415	636	3	over	over	ADP
ftr-415	636	4	form	form	NOUN
ftr-415	636	5	”	"	PUNCT
ftr-415	636	6	is	be	AUX
ftr-415	636	7	a	a	DET
ftr-415	636	8	different	different	ADJ
ftr-415	636	9	doctrine	doctrine	NOUN
ftr-415	636	10	from	from	ADP
ftr-415	636	11	“	"	PUNCT
ftr-415	636	12	econom	econom	PROPN
ftr-415	636	13	ic	ic	PROPN
ftr-415	636	14	substance	substance	NOUN
ftr-415	636	15	,	,	PUNCT
ftr-415	636	16	”	"	PUNCT
ftr-415	636	17	but	but	CCONJ
ftr-415	636	18	the	the	DET
ftr-415	636	19	taxpayer	taxpayer	NOUN
ftr-415	636	20	still	still	ADV
ftr-415	636	21	loses	lose	VERB
ftr-415	636	22	.	.	PUNCT
ftr-415	637	1	rogers	rogers	PROPN
ftr-415	637	2	v.	v.	PROPN
ftr-415	637	3	united	united	PROPN
ftr-415	637	4	states	states	PROPN
ftr-415	637	5	,	,	PUNCT
ftr-415	637	6	281	281	NUM
ftr-415	637	7	f.3d	f.3d	NUM
ftr-415	637	8	1108	1108	NUM
ftr-415	637	9	,	,	PUNCT
ftr-415	637	10	2002	2002	NUM
ftr-415	637	11	-	-	SYM
ftr-415	637	12	1	1	NUM
ftr-415	637	13	u.s.t.c	u.s.t.c	PROPN
ftr-415	637	14	.	.	PROPN
ftr-415	638	1	¶50,240	¶50,240	PROPN
ftr-415	638	2	,	,	PUNCT
ftr-415	638	3	89	89	NUM
ftr-415	638	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	638	5	20021115	20021115	NUM
ftr-415	638	6	(	(	PUNCT
ftr-415	638	7	10th	10th	ADJ
ftr-415	638	8	cir	cir	NOUN
ftr-415	638	9	.	.	PUNCT
ftr-415	639	1	2/22/02	2/22/02	NUM
ftr-415	639	2	)	)	PUNCT
ftr-415	639	3	,	,	PUNCT
ftr-415	639	4	aff’g	aff’g	PROPN
ftr-415	639	5	58	58	NUM
ftr-415	639	6	f.	f.	PROPN
ftr-415	639	7	supp	supp	PROPN
ftr-415	639	8	.	.	PUNCT
ftr-415	640	1	2d	2d	NOUN
ftr-415	640	2	1235	1235	NUM
ftr-415	640	3	(	(	PUNCT
ftr-415	640	4	d.	d.	PROPN
ftr-415	640	5	kan	kan	PROPN
ftr-415	640	6	.	.	PUNCT
ftr-415	641	1	6/10/99	6/10/99	NUM
ftr-415	641	2	)	)	PUNCT
ftr-415	641	3	.	.	PUNCT
ftr-415	642	1	the	the	DET
ftr-415	642	2	court	court	NOUN
ftr-415	642	3	of	of	ADP
ftr-415	642	4	appeals	appeals	PROPN
ftr-415	642	5	(	(	PUNCT
ftr-415	642	6	judge	judge	PROPN
ftr-415	642	7	henry	henry	PROPN
ftr-415	642	8	)	)	PUNCT
ftr-415	642	9	affirmed	affirm	VERB
ftr-415	642	10	the	the	DET
ftr-415	642	11	district	district	NOUN
ftr-415	642	12	court	court	NOUN
ftr-415	642	13	’s	’s	PART
ftr-415	642	14	decision	decision	NOUN
ftr-415	642	15	applying	apply	VERB
ftr-415	642	16	the	the	DET
ftr-415	642	17	substance	substance	NOUN
ftr-415	642	18	over	over	ADP
ftr-415	642	19	form	form	NOUN
ftr-415	642	20	doctrine	doctrine	NOUN
ftr-415	642	21	to	to	PART
ftr-415	642	22	recharacterize	recharacterize	VERB
ftr-415	642	23	a	a	DET
ftr-415	642	24	purported	purport	VERB
ftr-415	642	25	nonrecourse	nonrecourse	NOUN
ftr-415	642	26	loan	loan	NOUN
ftr-415	642	27	and	and	CCONJ
ftr-415	642	28	foreclosure	foreclosure	NOUN
ftr-415	642	29	as	as	ADP
ftr-415	642	30	a	a	DET
ftr-415	642	31	sale	sale	NOUN
ftr-415	642	32	.	.	PUNCT
ftr-415	643	1	kaufman	kaufman	NOUN
ftr-415	643	2	and	and	CCONJ
ftr-415	643	3	fogelman	fogelman	ADJ
ftr-415	643	4	each	each	PRON
ftr-415	643	5	owned	own	VERB
ftr-415	643	6	50	50	NUM
ftr-415	643	7	percent	percent	NOUN
ftr-415	643	8	of	of	ADP
ftr-415	643	9	the	the	DET
ftr-415	643	10	stock	stock	NOUN
ftr-415	643	11	of	of	ADP
ftr-415	643	12	the	the	DET
ftr-415	643	13	kansas	kansas	PROPN
ftr-415	643	14	city	city	PROPN
ftr-415	643	15	royals	royals	PROPN
ftr-415	643	16	s	s	PART
ftr-415	643	17	corporation	corporation	NOUN
ftr-415	643	18	.	.	PUNCT
ftr-415	644	1	when	when	SCONJ
ftr-415	644	2	fogelman	fogelman	NOUN
ftr-415	644	3	encountered	encounter	VERB
ftr-415	644	4	financial	financial	ADJ
ftr-415	644	5	difficulties	difficulty	NOUN
ftr-415	644	6	,	,	PUNCT
ftr-415	644	7	on	on	ADP
ftr-415	644	8	july	july	PROPN
ftr-415	644	9	31	31	NUM
ftr-415	644	10	,	,	PUNCT
ftr-415	644	11	1990	1990	NUM
ftr-415	644	12	,	,	PUNCT
ftr-415	644	13	kaufman	kaufman	PROPN
ftr-415	644	14	lent	lend	VERB
ftr-415	644	15	the	the	DET
ftr-415	644	16	corporation	corporation	NOUN
ftr-415	644	17	$	$	SYM
ftr-415	644	18	34	34	NUM
ftr-415	644	19	million	million	NUM
ftr-415	644	20	,	,	PUNCT
ftr-415	644	21	which	which	PRON
ftr-415	644	22	the	the	DET
ftr-415	644	23	corporation	corporation	NOUN
ftr-415	644	24	re	re	VERB
ftr-415	644	25	-	-	VERB
ftr-415	644	26	lent	lend	VERB
ftr-415	644	27	to	to	PART
ftr-415	644	28	fogelman	fogelman	VERB
ftr-415	644	29	on	on	ADP
ftr-415	644	30	a	a	DET
ftr-415	644	31	nonrecourse	nonrecourse	ADJ
ftr-415	644	32	basis	basis	NOUN
ftr-415	644	33	,	,	PUNCT
ftr-415	644	34	secured	secure	VERB
ftr-415	644	35	by	by	ADP
ftr-415	644	36	his	his	PRON
ftr-415	644	37	stock	stock	NOUN
ftr-415	644	38	in	in	ADP
ftr-415	644	39	the	the	DET
ftr-415	644	40	corporation	corporation	NOUN
ftr-415	644	41	and	and	CCONJ
ftr-415	644	42	due	due	ADJ
ftr-415	644	43	january	january	PROPN
ftr-415	644	44	3	3	NUM
ftr-415	644	45	,	,	PUNCT
ftr-415	644	46	1991	1991	NUM
ftr-415	644	47	.	.	PUNCT
ftr-415	645	1	simultaneously	simultaneously	ADV
ftr-415	645	2	,	,	PUNCT
ftr-415	645	3	fogelman	fogelman	ADJ
ftr-415	645	4	granted	grant	VERB
ftr-415	645	5	the	the	DET
ftr-415	645	6	corporation	corporation	NOUN
ftr-415	645	7	an	an	DET
ftr-415	645	8	option	option	NOUN
ftr-415	645	9	to	to	PART
ftr-415	645	10	purchase	purchase	VERB
ftr-415	645	11	his	his	PRON
ftr-415	645	12	stock	stock	NOUN
ftr-415	645	13	(	(	PUNCT
ftr-415	645	14	and	and	CCONJ
ftr-415	645	15	an	an	DET
ftr-415	645	16	option	option	NOUN
ftr-415	645	17	to	to	PART
ftr-415	645	18	purchase	purchase	VERB
ftr-415	645	19	kaufman	kaufman	PROPN
ftr-415	645	20	’s	’s	PART
ftr-415	645	21	stock	stock	NOUN
ftr-415	645	22	on	on	ADP
ftr-415	645	23	which	which	PRON
ftr-415	645	24	fogelman	fogelman	NOUN
ftr-415	645	25	had	have	VERB
ftr-415	645	26	an	an	DET
ftr-415	645	27	option	option	NOUN
ftr-415	645	28	)	)	PUNCT
ftr-415	645	29	.	.	PUNCT
ftr-415	646	1	the	the	DET
ftr-415	646	2	option	option	NOUN
ftr-415	646	3	price	price	NOUN
ftr-415	646	4	on	on	ADP
ftr-415	646	5	fogelman	fogelman	ADJ
ftr-415	646	6	’s	’s	PART
ftr-415	646	7	stock	stock	NOUN
ftr-415	646	8	was	be	AUX
ftr-415	646	9	the	the	DET
ftr-415	646	10	amount	amount	NOUN
ftr-415	646	11	due	due	ADJ
ftr-415	646	12	on	on	ADP
ftr-415	646	13	the	the	DET
ftr-415	646	14	note	note	NOUN
ftr-415	646	15	.	.	PUNCT
ftr-415	647	1	the	the	DET
ftr-415	647	2	royals	royal	NOUN
ftr-415	647	3	immediately	immediately	ADV
ftr-415	647	4	exercised	exercise	VERB
ftr-415	647	5	the	the	DET
ftr-415	647	6	option	option	NOUN
ftr-415	647	7	to	to	PART
ftr-415	647	8	purchase	purchase	VERB
ftr-415	647	9	fogelman	fogelman	NOUN
ftr-415	647	10	’s	’s	PART
ftr-415	647	11	stock	stock	NOUN
ftr-415	647	12	,	,	PUNCT
ftr-415	647	13	with	with	ADP
ftr-415	647	14	the	the	DET
ftr-415	647	15	closing	closing	NOUN
ftr-415	647	16	deferred	defer	VERB
ftr-415	647	17	to	to	ADP
ftr-415	647	18	january	january	PROPN
ftr-415	647	19	4	4	NUM
ftr-415	647	20	,	,	PUNCT
ftr-415	647	21	1991	1991	NUM
ftr-415	647	22	.	.	PUNCT
ftr-415	648	1	in	in	ADP
ftr-415	648	2	the	the	DET
ftr-415	648	3	fall	fall	NOUN
ftr-415	648	4	of	of	ADP
ftr-415	648	5	1990	1990	NUM
ftr-415	648	6	,	,	PUNCT
ftr-415	648	7	j.p	j.p	PROPN
ftr-415	648	8	.	.	PROPN
ftr-415	648	9	morgan	morgan	PROPN
ftr-415	648	10	&	&	CCONJ
ftr-415	648	11	co.	co.	PROPN
ftr-415	648	12	conducted	conduct	VERB
ftr-415	648	13	an	an	DET
ftr-415	648	14	attempted	attempt	VERB
ftr-415	648	15	auction	auction	NOUN
ftr-415	648	16	sale	sale	NOUN
ftr-415	648	17	of	of	ADP
ftr-415	648	18	the	the	DET
ftr-415	648	19	entire	entire	ADJ
ftr-415	648	20	royals	royal	NOUN
ftr-415	648	21	franchise	franchise	NOUN
ftr-415	648	22	at	at	ADP
ftr-415	648	23	a	a	DET
ftr-415	648	24	minimum	minimum	NOUN
ftr-415	648	25	of	of	ADP
ftr-415	648	26	$	$	SYM
ftr-415	648	27	80	80	NUM
ftr-415	648	28	million	million	NUM
ftr-415	648	29	.	.	PUNCT
ftr-415	649	1	there	there	PRON
ftr-415	649	2	were	be	VERB
ftr-415	649	3	no	no	DET
ftr-415	649	4	bidders	bidder	NOUN
ftr-415	649	5	and	and	CCONJ
ftr-415	649	6	j.p	j.p	PROPN
ftr-415	649	7	.	.	PROPN
ftr-415	649	8	morgan	morgan	PROPN
ftr-415	649	9	opined	opine	VERB
ftr-415	649	10	that	that	SCONJ
ftr-415	649	11	fogelman	fogelman	NOUN
ftr-415	649	12	’s	’s	PART
ftr-415	649	13	50	50	NUM
ftr-415	649	14	percent	percent	NOUN
ftr-415	649	15	interest	interest	NOUN
ftr-415	649	16	was	be	AUX
ftr-415	649	17	of	of	ADP
ftr-415	649	18	only	only	ADJ
ftr-415	649	19	“	"	PUNCT
ftr-415	649	20	nominal	nominal	ADJ
ftr-415	649	21	value	value	NOUN
ftr-415	649	22	.	.	PUNCT
ftr-415	649	23	”	"	PUNCT
ftr-415	650	1	on	on	ADP
ftr-415	650	2	january	january	PROPN
ftr-415	650	3	3	3	NUM
ftr-415	650	4	,	,	PUNCT
ftr-415	650	5	1991	1991	NUM
ftr-415	650	6	,	,	PUNCT
ftr-415	650	7	fogelman	fogelman	NOUN
ftr-415	650	8	transferred	transfer	VERB
ftr-415	650	9	his	his	PRON
ftr-415	650	10	stock	stock	NOUN
ftr-415	650	11	to	to	ADP
ftr-415	650	12	the	the	DET
ftr-415	650	13	corporation	corporation	NOUN
ftr-415	650	14	in	in	ADP
ftr-415	650	15	lieu	lieu	NOUN
ftr-415	650	16	of	of	ADP
ftr-415	650	17	foreclosure	foreclosure	NOUN
ftr-415	650	18	.	.	PUNCT
ftr-415	651	1	the	the	DET
ftr-415	651	2	royals	royal	NOUN
ftr-415	651	3	treated	treat	VERB
ftr-415	651	4	the	the	DET
ftr-415	651	5	collateral	collateral	NOUN
ftr-415	651	6	as	as	ADP
ftr-415	651	7	having	have	VERB
ftr-415	651	8	no	no	DET
ftr-415	651	9	value	value	NOUN
ftr-415	651	10	and	and	CCONJ
ftr-415	651	11	,	,	PUNCT
ftr-415	651	12	as	as	ADP
ftr-415	651	13	an	an	DET
ftr-415	651	14	s	s	NOUN
ftr-415	651	15	corporation	corporation	NOUN
ftr-415	651	16	,	,	PUNCT
ftr-415	651	17	passed	pass	VERB
ftr-415	651	18	a	a	DET
ftr-415	651	19	§	§	PROPN
ftr-415	651	20	166	166	NUM
ftr-415	651	21	bad	bad	ADJ
ftr-415	651	22	debt	debt	NOUN
ftr-415	651	23	loss	loss	NOUN
ftr-415	651	24	through	through	ADP
ftr-415	651	25	to	to	ADP
ftr-415	651	26	kaufman	kaufman	PROPN
ftr-415	651	27	.	.	PUNCT
ftr-415	652	1	in	in	ADP
ftr-415	652	2	the	the	DET
ftr-415	652	3	course	course	NOUN
ftr-415	652	4	of	of	ADP
ftr-415	652	5	holding	hold	VERB
ftr-415	652	6	that	that	SCONJ
ftr-415	652	7	the	the	DET
ftr-415	652	8	loan	loan	NOUN
ftr-415	652	9	was	be	AUX
ftr-415	652	10	not	not	PART
ftr-415	652	11	bona	bona	ADJ
ftr-415	652	12	fide	fide	ADJ
ftr-415	652	13	and	and	CCONJ
ftr-415	652	14	that	that	SCONJ
ftr-415	652	15	the	the	DET
ftr-415	652	16	transaction	transaction	NOUN
ftr-415	652	17	was	be	AUX
ftr-415	652	18	in	in	ADP
ftr-415	652	19	substance	substance	NOUN
ftr-415	652	20	a	a	DET
ftr-415	652	21	purchase	purchase	NOUN
ftr-415	652	22	and	and	CCONJ
ftr-415	652	23	sale	sale	NOUN
ftr-415	652	24	of	of	ADP
ftr-415	652	25	the	the	DET
ftr-415	652	26	stock	stock	NOUN
ftr-415	652	27	rather	rather	ADV
ftr-415	652	28	than	than	ADP
ftr-415	652	29	a	a	DET
ftr-415	652	30	loan	loan	NOUN
ftr-415	652	31	,	,	PUNCT
ftr-415	652	32	judge	judge	PROPN
ftr-415	652	33	henry	henry	PROPN
ftr-415	652	34	explained	explain	VERB
ftr-415	652	35	that	that	SCONJ
ftr-415	652	36	the	the	DET
ftr-415	652	37	substance	substance	NOUN
ftr-415	652	38	over	over	ADP
ftr-415	652	39	form	form	NOUN
ftr-415	652	40	doctrine	doctrine	NOUN
ftr-415	652	41	is	be	AUX
ftr-415	652	42	different	different	ADJ
ftr-415	652	43	from	from	ADP
ftr-415	652	44	the	the	DET
ftr-415	652	45	“	"	PUNCT
ftr-415	652	46	economic	economic	ADJ
ftr-415	652	47	substance	substance	NOUN
ftr-415	652	48	”	"	PUNCT
ftr-415	652	49	doctrine	doctrine	NOUN
ftr-415	652	50	that	that	PRON
ftr-415	652	51	may	may	AUX
ftr-415	652	52	be	be	AUX
ftr-415	652	53	applied	apply	VERB
ftr-415	652	54	in	in	ADP
ftr-415	652	55	tax	tax	NOUN
ftr-415	652	56	shelter	shelter	NOUN
ftr-415	652	57	-	-	PUNCT
ftr-415	652	58	type	type	NOUN
ftr-415	652	59	cases	case	NOUN
ftr-415	652	60	.	.	PUNCT
ftr-415	653	1	he	he	PRON
ftr-415	653	2	rejected	reject	VERB
ftr-415	653	3	the	the	DET
ftr-415	653	4	taxpayer	taxpayer	NOUN
ftr-415	653	5	’s	’s	PART
ftr-415	653	6	argument	argument	NOUN
ftr-415	653	7	that	that	SCONJ
ftr-415	653	8	the	the	DET
ftr-415	653	9	two	two	NUM
ftr-415	653	10	were	be	AUX
ftr-415	653	11	the	the	DET
ftr-415	653	12	same	same	ADJ
ftr-415	653	13	and	and	CCONJ
ftr-415	653	14	the	the	DET
ftr-415	653	15	proper	proper	ADJ
ftr-415	653	16	application	application	NOUN
ftr-415	653	17	was	be	AUX
ftr-415	653	18	limited	limit	VERB
ftr-415	653	19	to	to	ADP
ftr-415	653	20	tax	tax	NOUN
ftr-415	653	21	shelter	shelter	NOUN
ftr-415	653	22	cases	case	NOUN
ftr-415	653	23	.	.	PUNCT
ftr-415	654	1	2	2	X
ftr-415	654	2	.	.	X
ftr-415	654	3	nols	nol	NOUN
ftr-415	654	4	from	from	ADP
ftr-415	654	5	the	the	DET
ftr-415	654	6	grave	grave	NOUN
ftr-415	654	7	.	.	PUNCT
ftr-415	655	1	lassiter	lassiter	PROPN
ftr-415	655	2	v.	v.	PROPN
ftr-415	655	3	commissioner	commissioner	PROPN
ftr-415	655	4	,	,	PUNCT
ftr-415	655	5	t.c	t.c	PROPN
ftr-415	655	6	.	.	PROPN
ftr-415	655	7	memo	memo	NOUN
ftr-415	655	8	.	.	PUNCT
ftr-415	656	1	2002	2002	NUM
ftr-415	656	2	-	-	SYM
ftr-415	656	3	25	25	NUM
ftr-415	656	4	(	(	PUNCT
ftr-415	656	5	1/25/02	1/25/02	NUM
ftr-415	656	6	)	)	PUNCT
ftr-415	656	7	.	.	PUNCT
ftr-415	657	1	the	the	DET
ftr-415	657	2	husband	husband	NOUN
ftr-415	657	3	taxpayer	taxpayer	PROPN
ftr-415	657	4	,	,	PUNCT
ftr-415	657	5	who	who	PRON
ftr-415	657	6	had	have	VERB
ftr-415	657	7	nols	nol	NOUN
ftr-415	657	8	,	,	PUNCT
ftr-415	657	9	was	be	AUX
ftr-415	657	10	in	in	ADP
ftr-415	657	11	chapter	chapter	NOUN
ftr-415	657	12	11	11	NUM
ftr-415	657	13	bankruptcy	bankruptcy	NOUN
ftr-415	657	14	in	in	ADP
ftr-415	657	15	1994	1994	NUM
ftr-415	657	16	when	when	SCONJ
ftr-415	657	17	he	he	PRON
ftr-415	657	18	died	die	VERB
ftr-415	657	19	[	[	PUNCT
ftr-415	657	20	at	at	ADP
ftr-415	657	21	which	which	DET
ftr-415	657	22	time	time	NOUN
ftr-415	657	23	his	his	PRON
ftr-415	657	24	nols	nol	NOUN
ftr-415	657	25	had	have	AUX
ftr-415	657	26	been	be	AUX
ftr-415	657	27	transferred	transfer	VERB
ftr-415	657	28	to	to	ADP
ftr-415	657	29	the	the	DET
ftr-415	657	30	bankruptcy	bankruptcy	NOUN
ftr-415	657	31	estate	estate	NOUN
ftr-415	657	32	pursuant	pursuant	ADJ
ftr-415	657	33	to	to	ADP
ftr-415	657	34	§	§	PROPN
ftr-415	657	35	1398(i	1398(i	NUM
ftr-415	657	36	)	)	PUNCT
ftr-415	657	37	]	]	PUNCT
ftr-415	657	38	.	.	PUNCT
ftr-415	658	1	pursuant	pursuant	PROPN
ftr-415	658	2	to	to	ADP
ftr-415	658	3	fed	fed	PROPN
ftr-415	658	4	.	.	PUNCT
ftr-415	659	1	r.	r.	PROPN
ftr-415	659	2	bankr	bankr	PROPN
ftr-415	659	3	.	.	PUNCT
ftr-415	660	1	p.	p.	NOUN
ftr-415	660	2	2003	2003	NUM
ftr-415	660	3	]	]	PUNCT
ftr-415	660	4	recent	recent	ADJ
ftr-415	660	5	developments	development	NOUN
ftr-415	660	6	in	in	ADP
ftr-415	660	7	federal	federal	ADJ
ftr-415	660	8	income	income	NOUN
ftr-415	660	9	taxation	taxation	NOUN
ftr-415	660	10	103	103	NUM
ftr-415	660	11	1016	1016	NUM
ftr-415	660	12	,	,	PUNCT
ftr-415	660	13	the	the	DET
ftr-415	660	14	bankruptcy	bankruptcy	NOUN
ftr-415	660	15	proceeding	proceeding	NOUN
ftr-415	660	16	was	be	AUX
ftr-415	660	17	continued	continue	VERB
ftr-415	660	18	and	and	CCONJ
ftr-415	660	19	concluded	conclude	VERB
ftr-415	660	20	later	later	ADV
ftr-415	660	21	in	in	ADP
ftr-415	660	22	1994	1994	NUM
ftr-415	660	23	as	as	SCONJ
ftr-415	660	24	if	if	SCONJ
ftr-415	660	25	the	the	DET
ftr-415	660	26	husband	husband	NOUN
ftr-415	660	27	had	have	AUX
ftr-415	660	28	not	not	PART
ftr-415	660	29	died	die	VERB
ftr-415	660	30	.	.	PUNCT
ftr-415	661	1	his	his	PRON
ftr-415	661	2	nols	nols	PROPN
ftr-415	661	3	that	that	PRON
ftr-415	661	4	survived	survive	VERB
ftr-415	661	5	the	the	DET
ftr-415	661	6	bankruptcy	bankruptcy	NOUN
ftr-415	661	7	were	be	AUX
ftr-415	661	8	deducted	deduct	VERB
ftr-415	661	9	on	on	ADP
ftr-415	661	10	a	a	DET
ftr-415	661	11	joint	joint	ADJ
ftr-415	661	12	return	return	NOUN
ftr-415	661	13	for	for	ADP
ftr-415	661	14	1994	1994	NUM
ftr-415	661	15	.	.	PUNCT
ftr-415	662	1	judge	judge	PROPN
ftr-415	662	2	laro	laro	PROPN
ftr-415	662	3	held	hold	VERB
ftr-415	662	4	that	that	SCONJ
ftr-415	662	5	under	under	ADP
ftr-415	662	6	§	§	NOUN
ftr-415	662	7	§	§	NOUN
ftr-415	662	8	172(b)(1	172(b)(1	NUM
ftr-415	662	9	)	)	PUNCT
ftr-415	662	10	and	and	CCONJ
ftr-415	662	11	1398(i	1398(i	NUM
ftr-415	662	12	)	)	PUNCT
ftr-415	662	13	,	,	PUNCT
ftr-415	662	14	the	the	DET
ftr-415	662	15	husband	husband	NOUN
ftr-415	662	16	’s	’s	PART
ftr-415	662	17	nols	nols	PROPN
ftr-415	662	18	were	be	AUX
ftr-415	662	19	properly	properly	ADV
ftr-415	662	20	deductible	deductible	ADJ
ftr-415	662	21	on	on	ADP
ftr-415	662	22	the	the	DET
ftr-415	662	23	joint	joint	ADJ
ftr-415	662	24	return	return	NOUN
ftr-415	662	25	.	.	PUNCT
ftr-415	663	1	section	section	NOUN
ftr-415	663	2	1398(i	1398(i	NOUN
ftr-415	663	3	)	)	PUNCT
ftr-415	663	4	provides	provide	VERB
ftr-415	663	5	that	that	SCONJ
ftr-415	663	6	the	the	DET
ftr-415	663	7	“	"	PUNCT
ftr-415	663	8	debtor	debtor	NOUN
ftr-415	663	9	”	"	PUNCT
ftr-415	663	10	succeeds	succeed	VERB
ftr-415	663	11	to	to	ADP
ftr-415	663	12	the	the	DET
ftr-415	663	13	bankruptcy	bankruptcy	NOUN
ftr-415	663	14	estate	estate	NOUN
ftr-415	663	15	’s	’s	PART
ftr-415	663	16	nols	nol	NOUN
ftr-415	663	17	;	;	PUNCT
ftr-415	663	18	the	the	DET
ftr-415	663	19	“	"	PUNCT
ftr-415	663	20	debtor	debtor	NOUN
ftr-415	663	21	”	"	PUNCT
ftr-415	663	22	was	be	AUX
ftr-415	663	23	the	the	DET
ftr-415	663	24	husband	husband	NOUN
ftr-415	663	25	,	,	PUNCT
ftr-415	663	26	even	even	ADV
ftr-415	663	27	if	if	SCONJ
ftr-415	663	28	he	he	PRON
ftr-415	663	29	was	be	AUX
ftr-415	663	30	not	not	PART
ftr-415	663	31	alive	alive	ADJ
ftr-415	663	32	when	when	SCONJ
ftr-415	663	33	the	the	DET
ftr-415	663	34	estate	estate	NOUN
ftr-415	663	35	terminated	terminate	VERB
ftr-415	663	36	,	,	PUNCT
ftr-415	663	37	and	and	CCONJ
ftr-415	663	38	he	he	PRON
ftr-415	663	39	was	be	AUX
ftr-415	663	40	entitled	entitle	VERB
ftr-415	663	41	to	to	PART
ftr-415	663	42	use	use	VERB
ftr-415	663	43	them	they	PRON
ftr-415	663	44	on	on	ADP
ftr-415	663	45	his	his	PRON
ftr-415	663	46	final	final	ADJ
ftr-415	663	47	tax	tax	NOUN
ftr-415	663	48	return	return	NOUN
ftr-415	663	49	.	.	PUNCT
ftr-415	664	1	3	3	X
ftr-415	664	2	.	.	PUNCT
ftr-415	664	3	“	"	PUNCT
ftr-415	664	4	the	the	DET
ftr-415	664	5	northern	northern	ADJ
ftr-415	664	6	lights	light	NOUN
ftr-415	664	7	have	have	AUX
ftr-415	664	8	seen	see	VERB
ftr-415	664	9	strange	strange	ADJ
ftr-415	664	10	sights	sight	NOUN
ftr-415	664	11	.	.	PUNCT
ftr-415	664	12	”	"	PUNCT
ftr-415	665	1	kappus	kappus	PROPN
ftr-415	665	2	v.	v.	PROPN
ftr-415	665	3	commissioner	commissioner	PROPN
ftr-415	665	4	,	,	PUNCT
ftr-415	665	5	t.c	t.c	PROPN
ftr-415	665	6	.	.	PROPN
ftr-415	665	7	memo	memo	NOUN
ftr-415	665	8	.	.	PUNCT
ftr-415	666	1	2002	2002	NUM
ftr-415	666	2	-	-	SYM
ftr-415	666	3	36	36	NUM
ftr-415	666	4	(	(	PUNCT
ftr-415	666	5	2/8/02	2/8/02	NUM
ftr-415	666	6	)	)	PUNCT
ftr-415	666	7	.	.	PUNCT
ftr-415	667	1	the	the	DET
ftr-415	667	2	amt	amt	PROPN
ftr-415	667	3	§	§	PROPN
ftr-415	667	4	59(a)(2	59(a)(2	NUM
ftr-415	667	5	)	)	PUNCT
ftr-415	667	6	limitation	limitation	NOUN
ftr-415	667	7	to	to	ADP
ftr-415	667	8	90	90	NUM
ftr-415	667	9	percent	percent	NOUN
ftr-415	667	10	of	of	ADP
ftr-415	667	11	amti	amti	PROPN
ftr-415	667	12	of	of	ADP
ftr-415	667	13	a	a	DET
ftr-415	667	14	nol	nol	NOUN
ftr-415	667	15	incurred	incur	VERB
ftr-415	667	16	by	by	ADP
ftr-415	667	17	a	a	DET
ftr-415	667	18	canadian	canadian	ADJ
ftr-415	667	19	resident	resident	NOUN
ftr-415	667	20	/	/	SYM
ftr-415	667	21	u.s	u.s	PROPN
ftr-415	667	22	.	.	PROPN
ftr-415	667	23	citizen	citizen	PROPN
ftr-415	667	24	taxpayer	taxpayer	NOUN
ftr-415	667	25	did	do	AUX
ftr-415	667	26	not	not	PART
ftr-415	667	27	violate	violate	VERB
ftr-415	667	28	the	the	DET
ftr-415	667	29	us	us	PROPN
ftr-415	667	30	-	-	PUNCT
ftr-415	667	31	canada	canada	PROPN
ftr-415	667	32	tax	tax	NOUN
ftr-415	667	33	treaty	treaty	NOUN
ftr-415	667	34	elimination	elimination	NOUN
ftr-415	667	35	of	of	ADP
ftr-415	667	36	“	"	PUNCT
ftr-415	667	37	double	double	ADJ
ftr-415	667	38	taxation	taxation	NOUN
ftr-415	667	39	.	.	PUNCT
ftr-415	667	40	”	"	PUNCT
ftr-415	668	1	section	section	NOUN
ftr-415	668	2	59(a)(2	59(a)(2	NUM
ftr-415	668	3	)	)	PUNCT
ftr-415	668	4	was	be	AUX
ftr-415	668	5	in	in	ADP
ftr-415	668	6	“	"	PUNCT
ftr-415	668	7	harmony	harmony	NOUN
ftr-415	668	8	”	"	PUNCT
ftr-415	668	9	with	with	ADP
ftr-415	668	10	the	the	DET
ftr-415	668	11	treaty	treaty	NOUN
ftr-415	668	12	and	and	CCONJ
ftr-415	668	13	thus	thus	ADV
ftr-415	668	14	the	the	DET
ftr-415	668	15	lastin	lastin	ADJ
ftr-415	668	16	-	-	PUNCT
ftr-415	668	17	time	time	NOUN
ftr-415	668	18	rule	rule	NOUN
ftr-415	668	19	did	do	AUX
ftr-415	668	20	not	not	PART
ftr-415	668	21	apply	apply	VERB
ftr-415	668	22	to	to	PART
ftr-415	668	23	invoke	invoke	VERB
ftr-415	668	24	a	a	DET
ftr-415	668	25	treaty	treaty	NOUN
ftr-415	668	26	override	override	NOUN
ftr-415	668	27	.	.	PUNCT
ftr-415	669	1	4	4	X
ftr-415	669	2	.	.	X
ftr-415	669	3	the	the	DET
ftr-415	669	4	job	job	NOUN
ftr-415	669	5	creation	creation	NOUN
ftr-415	669	6	and	and	CCONJ
ftr-415	669	7	worker	worker	NOUN
ftr-415	669	8	assistance	assistance	NOUN
ftr-415	669	9	act	act	NOUN
ftr-415	669	10	of	of	ADP
ftr-415	669	11	2002	2002	NUM
ftr-415	669	12	,	,	PUNCT
ftr-415	669	13	pub	pub	NOUN
ftr-415	669	14	.	.	PUNCT
ftr-415	670	1	l.	l.	PROPN
ftr-415	670	2	no	no	INTJ
ftr-415	670	3	.	.	PUNCT
ftr-415	671	1	107	107	NUM
ftr-415	671	2	-	-	SYM
ftr-415	671	3	147	147	NUM
ftr-415	671	4	,	,	PUNCT
ftr-415	671	5	116	116	NUM
ftr-415	671	6	stat	stat	NOUN
ftr-415	671	7	.	.	PUNCT
ftr-415	672	1	21	21	NUM
ftr-415	672	2	(	(	PUNCT
ftr-415	672	3	3/9/02	3/9/02	NUM
ftr-415	672	4	)	)	PUNCT
ftr-415	672	5	,	,	PUNCT
ftr-415	672	6	adds	add	VERB
ftr-415	672	7	§	§	PROPN
ftr-415	672	8	170(b)(1)(h	170(b)(1)(h	PROPN
ftr-415	672	9	)	)	PUNCT
ftr-415	672	10	to	to	PART
ftr-415	672	11	extend	extend	VERB
ftr-415	672	12	the	the	DET
ftr-415	672	13	nol	nol	NOUN
ftr-415	672	14	carryback	carryback	NOUN
ftr-415	672	15	period	period	NOUN
ftr-415	672	16	from	from	ADP
ftr-415	672	17	2	2	NUM
ftr-415	672	18	years	year	NOUN
ftr-415	672	19	to	to	ADP
ftr-415	672	20	5	5	NUM
ftr-415	672	21	years	year	NOUN
ftr-415	672	22	for	for	ADP
ftr-415	672	23	nols	nol	NOUN
ftr-415	672	24	in	in	ADP
ftr-415	672	25	years	year	NOUN
ftr-415	672	26	ending	end	VERB
ftr-415	672	27	in	in	ADP
ftr-415	672	28	2001	2001	NUM
ftr-415	672	29	and	and	CCONJ
ftr-415	672	30	2002	2002	NUM
ftr-415	672	31	.	.	PUNCT
ftr-415	673	1	the	the	DET
ftr-415	673	2	90	90	NUM
ftr-415	673	3	percent	percent	NOUN
ftr-415	673	4	limit	limit	NOUN
ftr-415	673	5	on	on	ADP
ftr-415	673	6	nol	nol	NOUN
ftr-415	673	7	carryovers	carryover	NOUN
ftr-415	673	8	for	for	ADP
ftr-415	673	9	amt	amt	PROPN
ftr-415	673	10	purposes	purpose	NOUN
ftr-415	673	11	is	be	AUX
ftr-415	673	12	temporarily	temporarily	ADV
ftr-415	673	13	suspended	suspend	VERB
ftr-415	673	14	for	for	ADP
ftr-415	673	15	these	these	DET
ftr-415	673	16	years	year	NOUN
ftr-415	673	17	.	.	PUNCT
ftr-415	674	1	a.	a.	PROPN
ftr-415	674	2	am	be	AUX
ftr-415	674	3	ended	end	VERB
ftr-415	674	4	returns	return	NOUN
ftr-415	674	5	should	should	AUX
ftr-415	674	6	have	have	AUX
ftr-415	674	7	been	be	AUX
ftr-415	674	8	filed	file	VERB
ftr-415	674	9	by	by	ADP
ftr-415	674	10	10/31/02	10/31/02	PROPN
ftr-415	674	11	.	.	PUNCT
ftr-415	674	12	rev	rev	PROPN
ftr-415	674	13	.	.	PROPN
ftr-415	674	14	proc	proc	PROPN
ftr-415	674	15	.	.	PUNCT
ftr-415	675	1	2002	2002	NUM
ftr-415	675	2	-	-	SYM
ftr-415	675	3	40	40	NUM
ftr-415	675	4	,	,	PUNCT
ftr-415	675	5	2002	2002	NUM
ftr-415	675	6	-	-	SYM
ftr-415	675	7	23	23	NUM
ftr-415	675	8	i.r.b	i.r.b	NOUN
ftr-415	675	9	.	.	PUNCT
ftr-415	675	10	1096	1096	NUM
ftr-415	675	11	(	(	PUNCT
ftr-415	675	12	6/10/02	6/10/02	NUM
ftr-415	675	13	)	)	PUNCT
ftr-415	675	14	.	.	PUNCT
ftr-415	676	1	this	this	DET
ftr-415	676	2	revenue	revenue	NOUN
ftr-415	676	3	procedure	procedure	NOUN
ftr-415	676	4	provides	provide	VERB
ftr-415	676	5	procedures	procedure	NOUN
ftr-415	676	6	that	that	SCONJ
ftr-415	676	7	taxpayers	taxpayer	NOUN
ftr-415	676	8	with	with	ADP
ftr-415	676	9	nols	nol	NOUN
ftr-415	676	10	incurred	incur	VERB
ftr-415	676	11	in	in	ADP
ftr-415	676	12	2001	2001	NUM
ftr-415	676	13	or	or	CCONJ
ftr-415	676	14	2002	2002	NUM
ftr-415	676	15	must	must	AUX
ftr-415	676	16	follow	follow	VERB
ftr-415	676	17	to	to	PART
ftr-415	676	18	apply	apply	VERB
ftr-415	676	19	or	or	CCONJ
ftr-415	676	20	elect	elect	VERB
ftr-415	676	21	out	out	ADP
ftr-415	676	22	of	of	ADP
ftr-415	676	23	the	the	DET
ftr-415	676	24	special	special	ADJ
ftr-415	676	25	5	5	NUM
ftr-415	676	26	-	-	PUNCT
ftr-415	676	27	year	year	NOUN
ftr-415	676	28	carryback	carryback	NOUN
ftr-415	676	29	period	period	NOUN
ftr-415	676	30	enacted	enact	VERB
ftr-415	676	31	in	in	ADP
ftr-415	676	32	the	the	DET
ftr-415	676	33	job	job	NOUN
ftr-415	676	34	creation	creation	NOUN
ftr-415	676	35	and	and	CCONJ
ftr-415	676	36	worker	worker	NOUN
ftr-415	676	37	assistance	assistance	NOUN
ftr-415	676	38	act	act	NOUN
ftr-415	676	39	of	of	ADP
ftr-415	676	40	2002	2002	NUM
ftr-415	676	41	.	.	PUNCT
ftr-415	677	1	qualifying	qualify	VERB
ftr-415	677	2	taxpayers	taxpayer	NOUN
ftr-415	677	3	who	who	PRON
ftr-415	677	4	filed	file	VERB
ftr-415	677	5	returns	return	NOUN
ftr-415	677	6	for	for	ADP
ftr-415	677	7	the	the	DET
ftr-415	677	8	2001	2001	NUM
ftr-415	677	9	or	or	CCONJ
ftr-415	677	10	2002	2002	NUM
ftr-415	677	11	tax	tax	NOUN
ftr-415	677	12	years	year	NOUN
ftr-415	677	13	without	without	ADP
ftr-415	677	14	taking	take	VERB
ftr-415	677	15	advantage	advantage	NOUN
ftr-415	677	16	of	of	ADP
ftr-415	677	17	the	the	DET
ftr-415	677	18	5	5	NUM
ftr-415	677	19	-	-	PUNCT
ftr-415	677	20	year	year	NOUN
ftr-415	677	21	nol	nol	NOUN
ftr-415	677	22	carryback	carryback	NOUN
ftr-415	677	23	,	,	PUNCT
ftr-415	677	24	whether	whether	SCONJ
ftr-415	677	25	by	by	ADP
ftr-415	677	26	using	use	VERB
ftr-415	677	27	the	the	DET
ftr-415	677	28	2	2	NUM
ftr-415	677	29	-	-	PUNCT
ftr-415	677	30	year	year	NOUN
ftr-415	677	31	carryback	carryback	NOUN
ftr-415	677	32	period	period	NOUN
ftr-415	677	33	,	,	PUNCT
ftr-415	677	34	not	not	PART
ftr-415	677	35	claiming	claim	VERB
ftr-415	677	36	a	a	DET
ftr-415	677	37	carryback	carryback	NOUN
ftr-415	677	38	,	,	PUNCT
ftr-415	677	39	or	or	CCONJ
ftr-415	677	40	electing	elect	VERB
ftr-415	677	41	under	under	ADP
ftr-415	677	42	§	§	PROPN
ftr-415	677	43	172(b)(3	172(b)(3	NOUN
ftr-415	677	44	)	)	PUNCT
ftr-415	677	45	to	to	PART
ftr-415	677	46	forgo	forgo	VERB
ftr-415	677	47	the	the	DET
ftr-415	677	48	nol	nol	NOUN
ftr-415	677	49	carryback	carryback	NOUN
ftr-415	677	50	period	period	NOUN
ftr-415	677	51	,	,	PUNCT
ftr-415	677	52	will	will	AUX
ftr-415	677	53	have	have	VERB
ftr-415	677	54	until	until	SCONJ
ftr-415	677	55	10/31/02	10/31/02	PROPN
ftr-415	677	56	to	to	PART
ftr-415	677	57	file	file	VERB
ftr-415	677	58	amended	amend	VERB
ftr-415	677	59	returns	return	NOUN
ftr-415	677	60	in	in	ADP
ftr-415	677	61	which	which	PRON
ftr-415	677	62	they	they	PRON
ftr-415	677	63	may	may	AUX
ftr-415	677	64	use	use	VERB
ftr-415	677	65	the	the	DET
ftr-415	677	66	5	5	NUM
ftr-415	677	67	-	-	PUNCT
ftr-415	677	68	year	year	NOUN
ftr-415	677	69	carryback	carryback	NOUN
ftr-415	677	70	period	period	NOUN
ftr-415	677	71	(	(	PUNCT
ftr-415	677	72	including	include	VERB
ftr-415	677	73	,	,	PUNCT
ftr-415	677	74	if	if	SCONJ
ftr-415	677	75	appropriate	appropriate	ADJ
ftr-415	677	76	,	,	PUNCT
ftr-415	677	77	the	the	DET
ftr-415	677	78	revocation	revocation	NOUN
ftr-415	677	79	of	of	ADP
ftr-415	677	80	the	the	DET
ftr-415	677	81	§	§	ADJ
ftr-415	677	82	172(b)(3	172(b)(3	NUM
ftr-415	677	83	)	)	PUNCT
ftr-415	677	84	election	election	NOUN
ftr-415	677	85	)	)	PUNCT
ftr-415	677	86	.	.	PUNCT
ftr-415	678	1	see	see	VERB
ftr-415	678	2	also	also	ADV
ftr-415	678	3	reg-122564	reg-122564	VERB
ftr-415	678	4	-	-	PUNCT
ftr-415	678	5	02	02	NUM
ftr-415	678	6	,	,	PUNCT
ftr-415	678	7	carryback	carryback	NOUN
ftr-415	678	8	of	of	ADP
ftr-415	678	9	consolidated	consolidated	ADJ
ftr-415	678	10	net	net	ADJ
ftr-415	678	11	operating	operating	NOUN
ftr-415	678	12	losses	loss	NOUN
ftr-415	678	13	to	to	ADP
ftr-415	678	14	separate	separate	ADJ
ftr-415	678	15	returns	return	NOUN
ftr-415	678	16	years	year	NOUN
ftr-415	678	17	,	,	PUNCT
ftr-415	678	18	67	67	NUM
ftr-415	678	19	f.r	f.r	NOUN
ftr-415	678	20	.	.	PROPN
ftr-415	678	21	38039	38039	NUM
ftr-415	678	22	(	(	PUNCT
ftr-415	678	23	5/31/02	5/31/02	NUM
ftr-415	678	24	)	)	PUNCT
ftr-415	678	25	,	,	PUNCT
ftr-415	678	26	and	and	CCONJ
ftr-415	678	27	t.d	t.d	PROPN
ftr-415	678	28	.	.	PROPN
ftr-415	678	29	8997	8997	NUM
ftr-415	678	30	,	,	PUNCT
ftr-415	678	31	carryback	carryback	NOUN
ftr-415	678	32	of	of	ADP
ftr-415	678	33	consolidated	consolidated	ADJ
ftr-415	678	34	net	net	ADJ
ftr-415	678	35	operating	operating	NOUN
ftr-415	678	36	losses	loss	NOUN
ftr-415	678	37	to	to	ADP
ftr-415	678	38	separate	separate	ADJ
ftr-415	678	39	returns	return	NOUN
ftr-415	678	40	years	year	NOUN
ftr-415	678	41	,	,	PUNCT
ftr-415	678	42	67	67	NUM
ftr-415	678	43	f.r	f.r	NOUN
ftr-415	678	44	.	.	NOUN
ftr-415	678	45	38000	38000	NUM
ftr-415	678	46	(	(	PUNCT
ftr-415	678	47	5/31/02	5/31/02	NUM
ftr-415	678	48	)	)	PUNCT
ftr-415	678	49	(	(	PUNCT
ftr-415	678	50	corrected	correct	VERB
ftr-415	678	51	,	,	PUNCT
ftr-415	678	52	67	67	NUM
ftr-415	678	53	f	f	NOUN
ftr-415	678	54	.r	.r	NOUN
ftr-415	678	55	.	.	PUNCT
ftr-415	679	1	45310	45310	NUM
ftr-415	679	2	(	(	PUNCT
ftr-415	679	3	7/9/02	7/9/02	NUM
ftr-415	679	4	)	)	PUNCT
ftr-415	679	5	)	)	PUNCT
ftr-415	679	6	,	,	PUNCT
ftr-415	679	7	for	for	ADP
ftr-415	679	8	similar	similar	ADJ
ftr-415	679	9	relief	relief	NOUN
ftr-415	679	10	available	available	ADJ
ftr-415	679	11	to	to	ADP
ftr-415	679	12	acquiring	acquire	VERB
ftr-415	679	13	consolidated	consolidated	ADJ
ftr-415	679	14	groups	group	NOUN
ftr-415	679	15	,	,	PUNCT
ftr-415	679	16	which	which	PRON
ftr-415	679	17	permits	permit	VERB
ftr-415	679	18	them	they	PRON
ftr-415	679	19	to	to	PART
ftr-415	679	20	waive	waive	VERB
ftr-415	679	21	the	the	DET
ftr-415	679	22	preacquisition	preacquisition	NOUN
ftr-415	679	23	portion	portion	NOUN
ftr-415	679	24	for	for	ADP
ftr-415	679	25	the	the	DET
ftr-415	679	26	5	5	NUM
ftr-415	679	27	-	-	PUNCT
ftr-415	679	28	year	year	NOUN
ftr-415	679	29	nol	nol	NOUN
ftr-415	679	30	carryback	carryback	NOUN
ftr-415	679	31	period	period	NOUN
ftr-415	679	32	for	for	ADP
ftr-415	679	33	losses	loss	NOUN
ftr-415	679	34	attributable	attributable	ADJ
ftr-415	679	35	to	to	ADP
ftr-415	679	36	acquired	acquire	VERB
ftr-415	679	37	members	member	NOUN
ftr-415	679	38	.	.	PUNCT
ftr-415	680	1	5	5	X
ftr-415	680	2	.	.	X
ftr-415	680	3	no	no	DET
ftr-415	680	4	bad	bad	ADJ
ftr-415	680	5	debt	debt	NOUN
ftr-415	680	6	deduction	deduction	NOUN
ftr-415	680	7	allowed	allow	VERB
ftr-415	680	8	w	w	ADP
ftr-415	680	9	here	here	ADV
ftr-415	680	10	the	the	DET
ftr-415	680	11	default	default	NOUN
ftr-415	680	12	is	be	AUX
ftr-415	680	13	caused	cause	VERB
ftr-415	680	14	by	by	ADP
ftr-415	680	15	the	the	DET
ftr-415	680	16	creditor	creditor	NOUN
ftr-415	680	17	’s	’s	PART
ftr-415	680	18	own	own	ADJ
ftr-415	680	19	actions	action	NOUN
ftr-415	680	20	to	to	PART
ftr-415	680	21	further	further	VERB
ftr-415	680	22	other	other	ADJ
ftr-415	680	23	business	business	NOUN
ftr-415	680	24	goals	goal	NOUN
ftr-415	680	25	.	.	PUNCT
ftr-415	681	1	pepsiamericas	pepsiamericas	PROPN
ftr-415	681	2	,	,	PUNCT
ftr-415	681	3	inc	inc	PROPN
ftr-415	681	4	.	.	PROPN
ftr-415	682	1	v.	v.	PROPN
ftr-415	682	2	united	united	PROPN
ftr-415	682	3	states	states	PROPN
ftr-415	682	4	,	,	PUNCT
ftr-415	682	5	52	52	NUM
ftr-415	682	6	fed	feed	VERB
ftr-415	682	7	.	.	PUNCT
ftr-415	683	1	cl	cl	NOUN
ftr-415	683	2	.	.	PROPN
ftr-415	684	1	41	41	NUM
ftr-415	684	2	,	,	PUNCT
ftr-415	684	3	2002	2002	NUM
ftr-415	684	4	-	-	SYM
ftr-415	684	5	1	1	NUM
ftr-415	684	6	u.s.t.c	u.s.t.c	PROPN
ftr-415	684	7	.	.	PROPN
ftr-415	685	1	¶50,326	¶50,326	NOUN
ftr-415	685	2	,	,	PUNCT
ftr-415	685	3	89	89	NUM
ftr-415	685	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	685	5	2002	2002	NUM
ftr-415	685	6	-	-	SYM
ftr-415	685	7	1524	1524	NUM
ftr-415	685	8	(	(	PUNCT
ftr-415	685	9	3/20/02	3/20/02	NUM
ftr-415	685	10	)	)	PUNCT
ftr-415	685	11	.	.	PUNCT
ftr-415	686	1	the	the	DET
ftr-415	686	2	taxpayer	taxpayer	NOUN
ftr-415	686	3	had	have	AUX
ftr-415	686	4	established	establish	VERB
ftr-415	686	5	an	an	DET
ftr-415	686	6	esop	esop	NOUN
ftr-415	686	7	,	,	PUNCT
ftr-415	686	8	to	to	PART
ftr-415	686	9	which	which	PRON
ftr-415	686	10	it	it	PRON
ftr-415	686	11	had	have	AUX
ftr-415	686	12	lent	lend	VERB
ftr-415	686	13	substantial	substantial	ADJ
ftr-415	686	14	sums	sum	NOUN
ftr-415	686	15	to	to	PART
ftr-415	686	16	purchase	purchase	VERB
ftr-415	686	17	shares	share	NOUN
ftr-415	686	18	of	of	ADP
ftr-415	686	19	its	its	PRON
ftr-415	686	20	stock	stock	NOUN
ftr-415	686	21	.	.	PUNCT
ftr-415	687	1	to	to	PART
ftr-415	687	2	further	further	VERB
ftr-415	687	3	a	a	DET
ftr-415	687	4	planned	plan	VERB
ftr-415	687	5	corporate	corporate	ADJ
ftr-415	687	6	reorganization	reorganization	NOUN
ftr-415	687	7	involving	involve	VERB
ftr-415	687	8	a	a	DET
ftr-415	687	9	spin	spin	NOUN
ftr-415	687	10	-	-	PUNCT
ftr-415	687	11	off	off	NOUN
ftr-415	687	12	of	of	ADP
ftr-415	687	13	its	its	PRON
ftr-415	687	14	key	key	ADJ
ftr-415	687	15	subsidiary	subsidiary	NOUN
ftr-415	687	16	—	—	PUNCT
ftr-415	687	17	taxpayer	taxpayer	NOUN
ftr-415	687	18	was	be	AUX
ftr-415	687	19	a	a	DET
ftr-415	687	20	holding	hold	VERB
ftr-415	687	21	company	company	NOUN
ftr-415	687	22	—	—	PUNCT
ftr-415	687	23	it	it	PRON
ftr-415	687	24	terminated	terminate	VERB
ftr-415	687	25	the	the	DET
ftr-415	687	26	esop	esop	PROPN
ftr-415	687	27	.	.	PUNCT
ftr-415	688	1	as	as	ADP
ftr-415	688	2	a	a	DET
ftr-415	688	3	result	result	NOUN
ftr-415	688	4	,	,	PUNCT
ftr-415	688	5	the	the	DET
ftr-415	688	6	esop	esop	PROPN
ftr-415	688	7	was	be	AUX
ftr-415	688	8	unable	unable	ADJ
ftr-415	688	9	to	to	PART
ftr-415	688	10	repay	repay	VERB
ftr-415	688	11	the	the	DET
ftr-415	688	12	entire	entire	ADJ
ftr-415	688	13	debt	debt	NOUN
ftr-415	688	14	.	.	PUNCT
ftr-415	689	1	immediately	immediately	ADV
ftr-415	689	2	prior	prior	ADV
ftr-415	689	3	to	to	ADP
ftr-415	689	4	its	its	PRON
ftr-415	689	5	termination	termination	NOUN
ftr-415	689	6	,	,	PUNCT
ftr-415	689	7	the	the	DET
ftr-415	689	8	esop	esop	PROPN
ftr-415	689	9	was	be	AUX
ftr-415	689	10	insolvent	insolvent	ADJ
ftr-415	689	11	under	under	ADP
ftr-415	689	12	the	the	DET
ftr-415	689	13	balance	balance	NOUN
ftr-415	689	14	sheet	sheet	NOUN
ftr-415	689	15	test	test	NOUN
ftr-415	689	16	,	,	PUNCT
ftr-415	689	17	but	but	CCONJ
ftr-415	689	18	was	be	AUX
ftr-415	689	19	not	not	PART
ftr-415	689	20	equitably	equitably	ADV
ftr-415	689	21	insolvent	insolvent	ADJ
ftr-415	689	22	.	.	PUNCT
ftr-415	690	1	the	the	DET
ftr-415	690	2	court	court	NOUN
ftr-415	690	3	of	of	ADP
ftr-415	690	4	federal	federal	ADJ
ftr-415	690	5	claims	claim	NOUN
ftr-415	690	6	(	(	PUNCT
ftr-415	690	7	judge	judge	NOUN
ftr-415	690	8	futey	futey	PROPN
ftr-415	690	9	)	)	PUNCT
ftr-415	690	10	upheld	uphold	VERB
ftr-415	690	11	the	the	DET
ftr-415	690	12	irs	irs	PROPN
ftr-415	690	13	’s	’s	PART
ftr-415	690	14	disallowance	disallowance	NOUN
ftr-415	690	15	of	of	ADP
ftr-415	690	16	the	the	DET
ftr-415	690	17	taxpayer	taxpayer	NOUN
ftr-415	690	18	’s	’s	PART
ftr-415	690	19	claimed	claim	VERB
ftr-415	690	20	bad	bad	ADJ
ftr-415	690	21	debt	debt	NOUN
ftr-415	690	22	deduction	deduction	NOUN
ftr-415	690	23	.	.	PUNCT
ftr-415	691	1	first	first	ADV
ftr-415	691	2	,	,	PUNCT
ftr-415	691	3	the	the	DET
ftr-415	691	4	court	court	NOUN
ftr-415	691	5	held	hold	VERB
ftr-415	691	6	that	that	SCONJ
ftr-415	691	7	immediately	immediately	ADV
ftr-415	691	8	before	before	ADP
ftr-415	691	9	its	its	PRON
ftr-415	691	10	termination	termination	NOUN
ftr-415	691	11	,	,	PUNCT
ftr-415	691	12	the	the	DET
ftr-415	691	13	esop	esop	PROPN
ftr-415	691	14	should	should	AUX
ftr-415	691	15	have	have	AUX
ftr-415	691	16	been	be	AUX
ftr-415	691	17	considered	consider	VERB
ftr-415	691	18	to	to	PART
ftr-415	691	19	be	be	AUX
ftr-415	691	20	a	a	DET
ftr-415	691	21	solvent	solvent	ADJ
ftr-415	691	22	debtor	debtor	NOUN
ftr-415	691	23	,	,	PUNCT
ftr-415	691	24	because	because	SCONJ
ftr-415	691	25	had	have	AUX
ftr-415	691	26	it	it	PRON
ftr-415	691	27	been	be	AUX
ftr-415	691	28	continued	continue	VERB
ftr-415	691	29	,	,	PUNCT
ftr-415	691	30	it	it	PRON
ftr-415	691	31	would	would	AUX
ftr-415	691	32	have	have	AUX
ftr-415	691	33	been	be	AUX
ftr-415	691	34	able	able	ADJ
ftr-415	691	35	to	to	PART
ftr-415	691	36	continue	continue	VERB
ftr-415	691	37	to	to	PART
ftr-415	691	38	make	make	VERB
ftr-415	691	39	payments	payment	NOUN
ftr-415	691	40	on	on	ADP
ftr-415	691	41	the	the	DET
ftr-415	691	42	note	note	NOUN
ftr-415	691	43	.	.	PUNCT
ftr-415	692	1	second	second	ADV
ftr-415	692	2	,	,	PUNCT
ftr-415	692	3	the	the	DET
ftr-415	692	4	court	court	NOUN
ftr-415	692	5	treated	treat	VERB
ftr-415	692	6	the	the	DET
ftr-415	692	7	voluntary	voluntary	ADJ
ftr-415	692	8	termination	termination	NOUN
ftr-415	692	9	of	of	ADP
ftr-415	692	10	the	the	DET
ftr-415	692	11	esop	esop	NOUN
ftr-415	692	12	in	in	ADP
ftr-415	692	13	furtherance	furtherance	NOUN
ftr-415	692	14	of	of	ADP
ftr-415	692	15	the	the	DET
ftr-415	692	16	reorganization	reorganization	NOUN
ftr-415	692	17	plan	plan	NOUN
ftr-415	692	18	as	as	ADP
ftr-415	692	19	the	the	DET
ftr-415	692	20	release	release	NOUN
ftr-415	692	21	of	of	ADP
ftr-415	692	22	a	a	DET
ftr-415	692	23	solvent	solvent	NOUN
ftr-415	692	24	104	104	NUM
ftr-415	692	25	florida	florida	PROPN
ftr-415	692	26	tax	tax	NOUN
ftr-415	692	27	review	review	NOUN
ftr-415	693	1	[	[	X
ftr-415	693	2	vol.6	vol.6	NUM
ftr-415	693	3	:	:	PUNCT
ftr-415	693	4	si	si	ADJ
ftr-415	693	5	debtor	debtor	NOUN
ftr-415	693	6	from	from	ADP
ftr-415	693	7	liability	liability	NOUN
ftr-415	693	8	to	to	ADP
ftr-415	693	9	further	further	VERB
ftr-415	693	10	other	other	ADJ
ftr-415	693	11	business	business	NOUN
ftr-415	693	12	purposes	purpose	NOUN
ftr-415	693	13	of	of	ADP
ftr-415	693	14	the	the	DET
ftr-415	693	15	creditor	creditor	NOUN
ftr-415	693	16	.	.	PUNCT
ftr-415	694	1	citing	cite	VERB
ftr-415	694	2	american	american	PROPN
ftr-415	694	3	felt	felt	PROPN
ftr-415	694	4	co.	co.	PROPN
ftr-415	694	5	v.	v.	ADP
ftr-415	694	6	burnet	burnet	PROPN
ftr-415	694	7	,	,	PUNCT
ftr-415	694	8	58	58	NUM
ftr-415	694	9	f.2d	f.2d	NOUN
ftr-415	694	10	530	530	NUM
ftr-415	694	11	(	(	PUNCT
ftr-415	694	12	d.c	d.c	PROPN
ftr-415	694	13	.	.	PROPN
ftr-415	694	14	cir	cir	PROPN
ftr-415	694	15	.	.	PROPN
ftr-415	694	16	1932	1932	NUM
ftr-415	694	17	)	)	PUNCT
ftr-415	694	18	,	,	PUNCT
ftr-415	694	19	the	the	DET
ftr-415	694	20	court	court	NOUN
ftr-415	694	21	held	hold	VERB
ftr-415	694	22	that	that	SCONJ
ftr-415	694	23	no	no	DET
ftr-415	694	24	bad	bad	ADJ
ftr-415	694	25	debt	debt	NOUN
ftr-415	694	26	deduction	deduction	NOUN
ftr-415	694	27	is	be	AUX
ftr-415	694	28	allowed	allow	VERB
ftr-415	694	29	under	under	ADP
ftr-415	694	30	the	the	DET
ftr-415	694	31	circumstances	circumstance	NOUN
ftr-415	694	32	.	.	PUNCT
ftr-415	695	1	i.	i.	PROPN
ftr-415	695	2	at	at	ADP
ftr-415	695	3	-	-	PUNCT
ftr-415	695	4	risk	risk	NOUN
ftr-415	695	5	and	and	CCONJ
ftr-415	695	6	passive	passive	ADJ
ftr-415	695	7	activity	activity	NOUN
ftr-415	695	8	losses	loss	NOUN
ftr-415	695	9	1	1	NUM
ftr-415	695	10	.	.	PUNCT
ftr-415	696	1	the	the	DET
ftr-415	696	2	statute	statute	NOUN
ftr-415	696	3	was	be	AUX
ftr-415	696	4	self	self	NOUN
ftr-415	696	5	-	-	PUNCT
ftr-415	696	6	executing	executing	NOUN
ftr-415	696	7	;	;	PUNCT
ftr-415	696	8	the	the	DET
ftr-415	696	9	taxpayer	taxpayer	NOUN
ftr-415	696	10	does	do	AUX
ftr-415	696	11	n’t	not	PART
ftr-415	696	12	have	have	VERB
ftr-415	696	13	to	to	PART
ftr-415	696	14	wait	wait	VERB
ftr-415	696	15	for	for	ADP
ftr-415	696	16	regulations	regulation	NOUN
ftr-415	696	17	on	on	ADP
ftr-415	696	18	self	self	NOUN
ftr-415	696	19	-	-	PUNCT
ftr-415	696	20	charged	charge	VERB
ftr-415	696	21	management	management	NOUN
ftr-415	696	22	fees	fee	NOUN
ftr-415	696	23	.	.	PUNCT
ftr-415	697	1	hillman	hillman	PROPN
ftr-415	697	2	v.	v.	PROPN
ftr-415	697	3	commissioner	commissioner	PROPN
ftr-415	697	4	,	,	PUNCT
ftr-415	697	5	114	114	NUM
ftr-415	697	6	t.c	t.c	PROPN
ftr-415	697	7	.	.	PROPN
ftr-415	697	8	103	103	NUM
ftr-415	697	9	(	(	PUNCT
ftr-415	697	10	2/29/00	2/29/00	NUM
ftr-415	697	11	)	)	PUNCT
ftr-415	697	12	.	.	PUNCT
ftr-415	698	1	the	the	DET
ftr-415	698	2	taxpayer	taxpayer	NOUN
ftr-415	698	3	’s	’s	PART
ftr-415	698	4	s	s	PROPN
ftr-415	698	5	corporation	corporation	NOUN
ftr-415	698	6	performed	perform	VERB
ftr-415	698	7	management	management	NOUN
ftr-415	698	8	services	service	NOUN
ftr-415	698	9	for	for	ADP
ftr-415	698	10	real	real	ADJ
ftr-415	698	11	estate	estate	NOUN
ftr-415	698	12	partnerships	partnership	NOUN
ftr-415	698	13	in	in	ADP
ftr-415	698	14	which	which	PRON
ftr-415	698	15	the	the	DET
ftr-415	698	16	taxpayer	taxpayer	NOUN
ftr-415	698	17	directly	directly	ADV
ftr-415	698	18	or	or	CCONJ
ftr-415	698	19	indirectly	indirectly	ADV
ftr-415	698	20	was	be	AUX
ftr-415	698	21	a	a	DET
ftr-415	698	22	partner	partner	NOUN
ftr-415	698	23	.	.	PUNCT
ftr-415	699	1	the	the	DET
ftr-415	699	2	taxpayer	taxpayer	NOUN
ftr-415	699	3	received	receive	VERB
ftr-415	699	4	pass	pass	NOUN
ftr-415	699	5	-	-	PUNCT
ftr-415	699	6	through	through	ADP
ftr-415	699	7	nonpassive	nonpassive	ADJ
ftr-415	699	8	income	income	NOUN
ftr-415	699	9	from	from	ADP
ftr-415	699	10	the	the	DET
ftr-415	699	11	s	s	PART
ftr-415	699	12	corporation	corporation	NOUN
ftr-415	699	13	and	and	CCONJ
ftr-415	699	14	pass	pass	VERB
ftr-415	699	15	-	-	PUNCT
ftr-415	699	16	through	through	ADP
ftr-415	699	17	passive	passive	ADJ
ftr-415	699	18	deductions	deduction	NOUN
ftr-415	699	19	from	from	ADP
ftr-415	699	20	the	the	DET
ftr-415	699	21	partnerships	partnership	NOUN
ftr-415	699	22	.	.	PUNCT
ftr-415	700	1	based	base	VERB
ftr-415	700	2	on	on	ADP
ftr-415	700	3	§	§	PROPN
ftr-415	700	4	469(l)(2	469(l)(2	NUM
ftr-415	700	5	)	)	PUNCT
ftr-415	700	6	and	and	CCONJ
ftr-415	700	7	its	its	PRON
ftr-415	700	8	legislative	legislative	ADJ
ftr-415	700	9	history	history	NOUN
ftr-415	700	10	,	,	PUNCT
ftr-415	700	11	under	under	ADP
ftr-415	700	12	circumstances	circumstance	NOUN
ftr-415	700	13	analogous	analogous	ADJ
ftr-415	700	14	to	to	ADP
ftr-415	700	15	those	those	PRON
ftr-415	700	16	in	in	ADP
ftr-415	700	17	prop	prop	NOUN
ftr-415	700	18	.	.	PUNCT
ftr-415	701	1	reg	reg	PROPN
ftr-415	701	2	.	.	PUNCT
ftr-415	702	1	§	§	PROPN
ftr-415	702	2	1.469	1.469	NUM
ftr-415	702	3	-	-	SYM
ftr-415	702	4	7	7	NUM
ftr-415	702	5	,	,	PUNCT
ftr-415	702	6	permitting	permit	VERB
ftr-415	702	7	the	the	DET
ftr-415	702	8	offsetting	offsetting	NOUN
ftr-415	702	9	of	of	ADP
ftr-415	702	10	“	"	PUNCT
ftr-415	702	11	self	self	NOUN
ftr-415	702	12	-	-	PUNCT
ftr-415	702	13	charged	charge	VERB
ftr-415	702	14	”	"	PUNCT
ftr-415	702	15	interest	interest	NOUN
ftr-415	702	16	incurred	incur	VERB
ftr-415	702	17	in	in	ADP
ftr-415	702	18	lending	lending	NOUN
ftr-415	702	19	transactions	transaction	NOUN
ftr-415	702	20	,	,	PUNCT
ftr-415	702	21	the	the	DET
ftr-415	702	22	taxpayer	taxpayer	NOUN
ftr-415	702	23	offset	offset	VERB
ftr-415	702	24	passive	passive	ADJ
ftr-415	702	25	management	management	NOUN
ftr-415	702	26	fee	fee	NOUN
ftr-415	702	27	deductions	deduction	NOUN
ftr-415	702	28	against	against	ADP
ftr-415	702	29	the	the	DET
ftr-415	702	30	corresponding	correspond	VERB
ftr-415	702	31	nonpassive	nonpassive	ADJ
ftr-415	702	32	management	management	NOUN
ftr-415	702	33	fee	fee	NOUN
ftr-415	702	34	income	income	NOUN
ftr-415	702	35	.	.	PUNCT
ftr-415	703	1	section	section	NOUN
ftr-415	703	2	469(1)(2	469(1)(2	NUM
ftr-415	703	3	)	)	PUNCT
ftr-415	703	4	provides	provide	VERB
ftr-415	703	5	that	that	SCONJ
ftr-415	703	6	the	the	DET
ftr-415	703	7	irs	irs	PROPN
ftr-415	703	8	“	"	PUNCT
ftr-415	703	9	shall	shall	AUX
ftr-415	703	10	”	"	PUNCT
ftr-415	703	11	promulgate	promulgate	VERB
ftr-415	703	12	regulations	regulation	NOUN
ftr-415	703	13	“	"	PUNCT
ftr-415	703	14	which	which	PRON
ftr-415	703	15	provide	provide	VERB
ftr-415	703	16	that	that	SCONJ
ftr-415	703	17	certain	certain	ADJ
ftr-415	703	18	items	item	NOUN
ftr-415	703	19	of	of	ADP
ftr-415	703	20	gross	gross	ADJ
ftr-415	703	21	income	income	NOUN
ftr-415	703	22	will	will	AUX
ftr-415	703	23	not	not	PART
ftr-415	703	24	be	be	AUX
ftr-415	703	25	taken	take	VERB
ftr-415	703	26	into	into	ADP
ftr-415	703	27	account	account	NOUN
ftr-415	703	28	in	in	ADP
ftr-415	703	29	determining	determine	VERB
ftr-415	703	30	income	income	NOUN
ftr-415	703	31	or	or	CCONJ
ftr-415	703	32	loss	loss	NOUN
ftr-415	703	33	from	from	ADP
ftr-415	703	34	any	any	DET
ftr-415	703	35	activity	activity	NOUN
ftr-415	703	36	(	(	PUNCT
ftr-415	703	37	and	and	CCONJ
ftr-415	703	38	the	the	DET
ftr-415	703	39	treatment	treatment	NOUN
ftr-415	703	40	of	of	ADP
ftr-415	703	41	expenses	expense	NOUN
ftr-415	703	42	allocable	allocable	ADJ
ftr-415	703	43	to	to	ADP
ftr-415	703	44	such	such	ADJ
ftr-415	703	45	income	income	NOUN
ftr-415	703	46	)	)	PUNCT
ftr-415	703	47	.	.	PUNCT
ftr-415	703	48	”	"	PUNCT
ftr-415	704	1	prop	prop	NOUN
ftr-415	704	2	.	.	PUNCT
ftr-415	705	1	reg	reg	NOUN
ftr-415	705	2	.	.	PUNCT
ftr-415	706	1	§	§	PROPN
ftr-415	706	2	1.469	1.469	NUM
ftr-415	706	3	-	-	SYM
ftr-415	706	4	7	7	NUM
ftr-415	706	5	permits	permit	NOUN
ftr-415	706	6	offsetting	offset	VERB
ftr-415	706	7	of	of	ADP
ftr-415	706	8	“	"	PUNCT
ftr-415	706	9	self	self	NOUN
ftr-415	706	10	-	-	PUNCT
ftr-415	706	11	charged	charge	VERB
ftr-415	706	12	”	"	PUNCT
ftr-415	706	13	interest	interest	NOUN
ftr-415	706	14	incurred	incur	VERB
ftr-415	706	15	in	in	ADP
ftr-415	706	16	lending	lending	NOUN
ftr-415	706	17	transactions	transaction	NOUN
ftr-415	706	18	,	,	PUNCT
ftr-415	706	19	but	but	CCONJ
ftr-415	706	20	the	the	DET
ftr-415	706	21	irs	irs	PROPN
ftr-415	706	22	did	do	AUX
ftr-415	706	23	not	not	PART
ftr-415	706	24	issue	issue	VERB
ftr-415	706	25	any	any	DET
ftr-415	706	26	regulation	regulation	NOUN
ftr-415	706	27	for	for	ADP
ftr-415	706	28	self	self	NOUN
ftr-415	706	29	-	-	PUNCT
ftr-415	706	30	charged	charge	VERB
ftr-415	706	31	items	item	NOUN
ftr-415	706	32	other	other	ADJ
ftr-415	706	33	than	than	ADP
ftr-415	706	34	interest	interest	NOUN
ftr-415	706	35	.	.	PUNCT
ftr-415	707	1	under	under	ADP
ftr-415	707	2	the	the	DET
ftr-415	707	3	proposed	propose	VERB
ftr-415	707	4	regulations	regulation	NOUN
ftr-415	707	5	,	,	PUNCT
ftr-415	707	6	a	a	DET
ftr-415	707	7	taxpayer	taxpayer	NOUN
ftr-415	707	8	who	who	PRON
ftr-415	707	9	was	be	AUX
ftr-415	707	10	both	both	CCONJ
ftr-415	707	11	the	the	DET
ftr-415	707	12	payor	payor	NOUN
ftr-415	707	13	and	and	CCONJ
ftr-415	707	14	recipient	recipient	NOUN
ftr-415	707	15	of	of	ADP
ftr-415	707	16	interest	interest	NOUN
ftr-415	707	17	was	be	AUX
ftr-415	707	18	allowed	allow	VERB
ftr-415	707	19	,	,	PUNCT
ftr-415	707	20	to	to	ADP
ftr-415	707	21	some	some	DET
ftr-415	707	22	extent	extent	NOUN
ftr-415	707	23	,	,	PUNCT
ftr-415	707	24	to	to	PART
ftr-415	707	25	offset	offset	VERB
ftr-415	707	26	passive	passive	ADJ
ftr-415	707	27	interest	interest	NOUN
ftr-415	707	28	deductions	deduction	NOUN
ftr-415	707	29	against	against	ADP
ftr-415	707	30	nonpassive	nonpassive	ADJ
ftr-415	707	31	interest	interest	NOUN
ftr-415	707	32	income	income	NOUN
ftr-415	707	33	.	.	PUNCT
ftr-415	708	1	the	the	DET
ftr-415	708	2	commissioner	commissioner	NOUN
ftr-415	708	3	argued	argue	VERB
ftr-415	708	4	that	that	SCONJ
ftr-415	708	5	the	the	DET
ftr-415	708	6	taxpayer	taxpayer	NOUN
ftr-415	708	7	could	could	AUX
ftr-415	708	8	not	not	PART
ftr-415	708	9	offset	offset	VERB
ftr-415	708	10	the	the	DET
ftr-415	708	11	deductions	deduction	NOUN
ftr-415	708	12	and	and	CCONJ
ftr-415	708	13	income	income	NOUN
ftr-415	708	14	because	because	SCONJ
ftr-415	708	15	the	the	DET
ftr-415	708	16	irs	irs	PROPN
ftr-415	708	17	had	have	AUX
ftr-415	708	18	not	not	PART
ftr-415	708	19	issued	issue	VERB
ftr-415	708	20	regulations	regulation	NOUN
ftr-415	708	21	for	for	ADP
ftr-415	708	22	self	self	NOUN
ftr-415	708	23	-	-	PUNCT
ftr-415	708	24	charged	charge	VERB
ftr-415	708	25	items	item	NOUN
ftr-415	708	26	other	other	ADJ
ftr-415	708	27	than	than	ADP
ftr-415	708	28	interest	interest	NOUN
ftr-415	708	29	and	and	CCONJ
ftr-415	708	30	had	have	AUX
ftr-415	708	31	thereby	thereby	ADV
ftr-415	708	32	limited	limit	VERB
ftr-415	708	33	the	the	DET
ftr-415	708	34	offset	offset	NOUN
ftr-415	708	35	.	.	PUNCT
ftr-415	709	1	the	the	DET
ftr-415	709	2	tax	tax	NOUN
ftr-415	709	3	court	court	NOUN
ftr-415	709	4	(	(	PUNCT
ftr-415	709	5	judge	judge	NOUN
ftr-415	709	6	gerber	gerber	PROPN
ftr-415	709	7	)	)	PUNCT
ftr-415	709	8	held	hold	VERB
ftr-415	709	9	that	that	SCONJ
ftr-415	709	10	the	the	DET
ftr-415	709	11	substantive	substantive	ADJ
ftr-415	709	12	set	set	NOUN
ftr-415	709	13	-	-	PUNCT
ftr-415	709	14	off	off	ADP
ftr-415	709	15	rule	rule	NOUN
ftr-415	709	16	was	be	AUX
ftr-415	709	17	self	self	NOUN
ftr-415	709	18	-	-	PUNCT
ftr-415	709	19	executing	executing	NOUN
ftr-415	709	20	and	and	CCONJ
ftr-415	709	21	the	the	DET
ftr-415	709	22	taxpayer	taxpayer	NOUN
ftr-415	709	23	was	be	AUX
ftr-415	709	24	entitled	entitle	VERB
ftr-415	709	25	to	to	PART
ftr-415	709	26	offset	offset	VERB
ftr-415	709	27	the	the	DET
ftr-415	709	28	passive	passive	ADJ
ftr-415	709	29	management	management	NOUN
ftr-415	709	30	deductions	deduction	NOUN
ftr-415	709	31	against	against	ADP
ftr-415	709	32	the	the	DET
ftr-415	709	33	nonpassive	nonpassive	ADJ
ftr-415	709	34	management	management	NOUN
ftr-415	709	35	income	income	NOUN
ftr-415	709	36	.	.	PUNCT
ftr-415	710	1	such	such	ADJ
ftr-415	710	2	self	self	NOUN
ftr-415	710	3	-	-	PUNCT
ftr-415	710	4	charged	charge	VERB
ftr-415	710	5	treatment	treatment	NOUN
ftr-415	710	6	was	be	AUX
ftr-415	710	7	congressionally	congressionally	ADV
ftr-415	710	8	intended	intend	VERB
ftr-415	710	9	not	not	PART
ftr-415	710	10	only	only	ADV
ftr-415	710	11	for	for	ADP
ftr-415	710	12	interest	interest	NOUN
ftr-415	710	13	,	,	PUNCT
ftr-415	710	14	but	but	CCONJ
ftr-415	710	15	also	also	ADV
ftr-415	710	16	for	for	ADP
ftr-415	710	17	other	other	ADJ
ftr-415	710	18	appropriate	appropriate	ADJ
ftr-415	710	19	items	item	NOUN
ftr-415	710	20	,	,	PUNCT
ftr-415	710	21	and	and	CCONJ
ftr-415	710	22	the	the	DET
ftr-415	710	23	commissioner	commissioner	NOUN
ftr-415	710	24	did	do	AUX
ftr-415	710	25	not	not	PART
ftr-415	710	26	argue	argue	VERB
ftr-415	710	27	that	that	SCONJ
ftr-415	710	28	there	there	PRON
ftr-415	710	29	was	be	VERB
ftr-415	710	30	any	any	DET
ftr-415	710	31	distinction	distinction	NOUN
ftr-415	710	32	of	of	ADP
ftr-415	710	33	substance	substance	NOUN
ftr-415	710	34	between	between	ADP
ftr-415	710	35	interest	interest	NOUN
ftr-415	710	36	and	and	CCONJ
ftr-415	710	37	management	management	NOUN
ftr-415	710	38	fees	fee	NOUN
ftr-415	710	39	within	within	ADP
ftr-415	710	40	the	the	DET
ftr-415	710	41	self	self	NOUN
ftr-415	710	42	-	-	PUNCT
ftr-415	710	43	charged	charge	VERB
ftr-415	710	44	regime	regime	NOUN
ftr-415	710	45	.	.	PUNCT
ftr-415	711	1	the	the	DET
ftr-415	711	2	taxable	taxable	ADJ
ftr-415	711	3	years	year	NOUN
ftr-415	711	4	involved	involve	VERB
ftr-415	711	5	were	be	AUX
ftr-415	711	6	1993	1993	NUM
ftr-415	711	7	and	and	CCONJ
ftr-415	711	8	1994	1994	NUM
ftr-415	711	9	.	.	PUNCT
ftr-415	712	1	a.	a.	NOUN
ftr-415	712	2	well	well	ADV
ftr-415	712	3	,	,	PUNCT
ftr-415	712	4	now	now	ADV
ftr-415	712	5	,	,	PUNCT
ftr-415	712	6	not	not	PART
ftr-415	712	7	for	for	ADP
ftr-415	712	8	this	this	DET
ftr-415	712	9	taxpayer	taxpayer	NOUN
ftr-415	712	10	and	and	CCONJ
ftr-415	712	11	not	not	PART
ftr-415	712	12	in	in	ADP
ftr-415	712	13	the	the	DET
ftr-415	712	14	fourth	fourth	ADJ
ftr-415	712	15	circuit	circuit	NOUN
ftr-415	712	16	.	.	PUNCT
ftr-415	713	1	what	what	PRON
ftr-415	713	2	“	"	PUNCT
ftr-415	713	3	plain	plain	ADJ
ftr-415	713	4	meaning	meaning	NOUN
ftr-415	713	5	”	"	PUNCT
ftr-415	713	6	giveth	giveth	NOUN
ftr-415	713	7	in	in	ADP
ftr-415	713	8	gitlitz	gitlitz	NOUN
ftr-415	713	9	,	,	PUNCT
ftr-415	713	10	it	it	PRON
ftr-415	713	11	taketh	taketh	VERB
ftr-415	713	12	away	away	ADV
ftr-415	713	13	in	in	ADP
ftr-415	713	14	hillman	hillman	PROPN
ftr-415	713	15	.	.	PUNCT
ftr-415	714	1	reversed	reverse	VERB
ftr-415	714	2	,	,	PUNCT
ftr-415	714	3	hillman	hillman	PROPN
ftr-415	714	4	v.	v.	PROPN
ftr-415	714	5	i.r.s	i.r.s	PROPN
ftr-415	714	6	.	.	PUNCT
ftr-415	714	7	,	,	PUNCT
ftr-415	714	8	250	250	NUM
ftr-415	714	9	f.3d	f.3d	NUM
ftr-415	714	10	228	228	NUM
ftr-415	714	11	,	,	PUNCT
ftr-415	714	12	2001	2001	NUM
ftr-415	714	13	-	-	SYM
ftr-415	714	14	1	1	NUM
ftr-415	714	15	u.s.t.c	u.s.t.c	PROPN
ftr-415	714	16	.	.	PROPN
ftr-415	714	17	¶50,354	¶50,354	NOUN
ftr-415	714	18	,	,	PUNCT
ftr-415	714	19	87	87	NUM
ftr-415	714	20	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	714	21	2001	2001	NUM
ftr-415	714	22	-	-	SYM
ftr-415	714	23	1731	1731	NUM
ftr-415	714	24	(	(	PUNCT
ftr-415	714	25	4th	4th	ADJ
ftr-415	714	26	cir	cir	NOUN
ftr-415	714	27	.	.	PUNCT
ftr-415	715	1	4/17/01	4/17/01	NUM
ftr-415	715	2	)	)	PUNCT
ftr-415	715	3	,	,	PUNCT
ftr-415	715	4	rehearing	rehear	VERB
ftr-415	715	5	en	en	ADP
ftr-415	715	6	banc	banc	PROPN
ftr-415	715	7	denied	deny	VERB
ftr-415	715	8	,	,	PUNCT
ftr-415	715	9	263	263	NUM
ftr-415	715	10	f.3d	f.3d	NUM
ftr-415	715	11	338	338	NUM
ftr-415	715	12	,	,	PUNCT
ftr-415	715	13	88	88	NUM
ftr-415	715	14	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	715	15	2001	2001	NUM
ftr-415	715	16	-	-	SYM
ftr-415	715	17	5292	5292	NUM
ftr-415	715	18	(	(	PUNCT
ftr-415	715	19	7/30/01	7/30/01	NUM
ftr-415	715	20	)	)	PUNCT
ftr-415	715	21	.	.	PUNCT
ftr-415	716	1	the	the	DET
ftr-415	716	2	court	court	NOUN
ftr-415	716	3	of	of	ADP
ftr-415	716	4	appeals	appeals	PROPN
ftr-415	716	5	(	(	PUNCT
ftr-415	716	6	judge	judge	PROPN
ftr-415	716	7	hamilton	hamilton	PROPN
ftr-415	716	8	)	)	PUNCT
ftr-415	716	9	reversed	reverse	VERB
ftr-415	716	10	the	the	DET
ftr-415	716	11	tax	tax	NOUN
ftr-415	716	12	court	court	NOUN
ftr-415	716	13	,	,	PUNCT
ftr-415	716	14	finding	find	VERB
ftr-415	716	15	that	that	SCONJ
ftr-415	716	16	“	"	PUNCT
ftr-415	716	17	nothing	nothing	PRON
ftr-415	716	18	in	in	ADP
ftr-415	716	19	the	the	DET
ftr-415	716	20	plain	plain	ADJ
ftr-415	716	21	language	language	NOUN
ftr-415	716	22	of	of	ADP
ftr-415	716	23	irc	irc	PROPN
ftr-415	716	24	§	§	PROPN
ftr-415	716	25	469	469	NUM
ftr-415	716	26	suggests	suggest	VERB
ftr-415	716	27	that	that	SCONJ
ftr-415	716	28	an	an	DET
ftr-415	716	29	exception	exception	NOUN
ftr-415	716	30	to	to	PART
ftr-415	716	31	irc	irc	VERB
ftr-415	716	32	§	§	PROPN
ftr-415	716	33	469(a	469(a	PROPN
ftr-415	716	34	)	)	PUNCT
ftr-415	716	35	’s	’s	PART
ftr-415	716	36	general	general	ADJ
ftr-415	716	37	prohibition	prohibition	NOUN
ftr-415	716	38	against	against	ADP
ftr-415	716	39	a	a	DET
ftr-415	716	40	taxpayer	taxpayer	NOUN
ftr-415	716	41	’s	’s	PART
ftr-415	716	42	deducting	deduct	VERB
ftr-415	716	43	passive	passive	ADJ
ftr-415	716	44	activity	activity	NOUN
ftr-415	716	45	losses	loss	NOUN
ftr-415	716	46	from	from	ADP
ftr-415	716	47	nonpassive	nonpassive	ADJ
ftr-415	716	48	activity	activity	NOUN
ftr-415	716	49	gains	gain	NOUN
ftr-415	716	50	exists	exist	VERB
ftr-415	716	51	where	where	SCONJ
ftr-415	716	52	,	,	PUNCT
ftr-415	716	53	as	as	ADP
ftr-415	716	54	in	in	ADP
ftr-415	716	55	the	the	DET
ftr-415	716	56	present	present	ADJ
ftr-415	716	57	case	case	NOUN
ftr-415	716	58	,	,	PUNCT
ftr-415	716	59	the	the	DET
ftr-415	716	60	taxpayer	taxpayer	NOUN
ftr-415	716	61	essentially	essentially	ADV
ftr-415	716	62	paid	pay	VERB
ftr-415	716	63	a	a	DET
ftr-415	716	64	management	management	NOUN
ftr-415	716	65	fee	fee	NOUN
ftr-415	716	66	to	to	ADP
ftr-415	716	67	himself	himself	PRON
ftr-415	716	68	.	.	PUNCT
ftr-415	716	69	”	"	PUNCT
ftr-415	717	1	the	the	DET
ftr-415	717	2	court	court	NOUN
ftr-415	717	3	reasoned	reason	VERB
ftr-415	717	4	that	that	SCONJ
ftr-415	717	5	hillman	hillman	PROPN
ftr-415	717	6	’s	’s	PART
ftr-415	717	7	argument	argument	NOUN
ftr-415	717	8	for	for	ADP
ftr-415	717	9	ignoring	ignore	VERB
ftr-415	717	10	the	the	DET
ftr-415	717	11	plain	plain	ADJ
ftr-415	717	12	language	language	NOUN
ftr-415	717	13	of	of	ADP
ftr-415	717	14	the	the	DET
ftr-415	717	15	statute	statute	NOUN
ftr-415	717	16	could	could	AUX
ftr-415	717	17	prevail	prevail	VERB
ftr-415	717	18	only	only	ADV
ftr-415	717	19	if	if	SCONJ
ftr-415	717	20	one	one	NUM
ftr-415	717	21	of	of	ADP
ftr-415	717	22	“	"	PUNCT
ftr-415	717	23	two	two	NUM
ftr-415	717	24	extremely	extremely	ADV
ftr-415	717	25	narrow	narrow	ADJ
ftr-415	717	26	exceptions	exception	NOUN
ftr-415	717	27	to	to	ADP
ftr-415	717	28	the	the	DET
ftr-415	717	29	plain	plain	ADJ
ftr-415	717	30	meaning	meaning	NOUN
ftr-415	717	31	rule	rule	NOUN
ftr-415	717	32	”	"	PUNCT
ftr-415	717	33	applied	apply	VERB
ftr-415	717	34	:	:	PUNCT
ftr-415	717	35	(	(	PUNCT
ftr-415	717	36	1	1	X
ftr-415	717	37	)	)	PUNCT
ftr-415	717	38	“	"	PUNCT
ftr-415	717	39	when	when	SCONJ
ftr-415	717	40	literal	literal	ADJ
ftr-415	717	41	application	application	NOUN
ftr-415	717	42	of	of	ADP
ftr-415	717	43	the	the	DET
ftr-415	717	44	statutory	statutory	ADJ
ftr-415	717	45	language	language	NOUN
ftr-415	717	46	at	at	ADP
ftr-415	717	47	issue	issue	NOUN
ftr-415	717	48	produces	produce	VERB
ftr-415	717	49	an	an	DET
ftr-415	717	50	outcome	outcome	NOUN
ftr-415	717	51	that	that	PRON
ftr-415	717	52	is	be	AUX
ftr-415	717	53	demonstrably	demonstrably	ADV
ftr-415	717	54	at	at	ADP
ftr-415	717	55	odds	odd	NOUN
ftr-415	717	56	with	with	ADP
ftr-415	717	57	clearly	clearly	ADV
ftr-415	717	58	expressed	express	VERB
ftr-415	717	59	congressional	congressional	ADJ
ftr-415	717	60	intent	intent	NOUN
ftr-415	717	61	to	to	ADP
ftr-415	717	62	the	the	DET
ftr-415	717	63	contrary	contrary	NOUN
ftr-415	717	64	,	,	PUNCT
ftr-415	717	65	”	"	PUNCT
ftr-415	717	66	or	or	CCONJ
ftr-415	717	67	(	(	PUNCT
ftr-415	717	68	2	2	NUM
ftr-415	717	69	)	)	PUNCT
ftr-415	717	70	“	"	PUNCT
ftr-415	717	71	when	when	SCONJ
ftr-415	717	72	literal	literal	ADJ
ftr-415	717	73	application	application	NOUN
ftr-415	717	74	of	of	ADP
ftr-415	717	75	the	the	DET
ftr-415	717	76	statutory	statutory	ADJ
ftr-415	717	77	language	language	NOUN
ftr-415	717	78	at	at	ADP
ftr-415	717	79	issue	issue	NOUN
ftr-415	717	80	‘	'	PUNCT
ftr-415	717	81	results	result	NOUN
ftr-415	717	82	in	in	ADP
ftr-415	717	83	an	an	DET
ftr-415	717	84	outcome	outcome	NOUN
ftr-415	717	85	that	that	PRON
ftr-415	717	86	can	can	AUX
ftr-415	717	87	truly	truly	ADV
ftr-415	717	88	be	be	AUX
ftr-415	717	89	characterized	characterize	VERB
ftr-415	717	90	as	as	ADP
ftr-415	717	91	absurd	absurd	ADJ
ftr-415	717	92	,	,	PUNCT
ftr-415	717	93	i.e.	i.e.	X
ftr-415	717	94	,	,	PUNCT
ftr-415	717	95	that	that	PRON
ftr-415	717	96	is	be	AUX
ftr-415	717	97	so	so	ADV
ftr-415	717	98	gross	gross	ADJ
ftr-415	717	99	as	as	SCONJ
ftr-415	717	100	to	to	PART
ftr-415	717	101	shock	shock	VERB
ftr-415	717	102	the	the	DET
ftr-415	717	103	general	general	ADJ
ftr-415	717	104	moral	moral	ADJ
ftr-415	717	105	or	or	CCONJ
ftr-415	717	106	common	common	ADJ
ftr-415	717	107	sense	sense	NOUN
ftr-415	717	108	.	.	PUNCT
ftr-415	717	109	’	'	PUNCT
ftr-415	717	110	”	"	PUNCT
ftr-415	717	111	(	(	PUNCT
ftr-415	717	112	quoting	quote	VERB
ftr-415	717	113	sigmon	sigmon	PROPN
ftr-415	717	114	coal	coal	PROPN
ftr-415	717	115	co.	co.	PROPN
ftr-415	717	116	v.	v.	ADP
ftr-415	717	117	apfel	apfel	PROPN
ftr-415	717	118	,	,	PUNCT
ftr-415	717	119	226	226	NUM
ftr-415	717	120	f.3d	f.3d	NUM
ftr-415	717	121	291	291	NUM
ftr-415	717	122	,	,	PUNCT
ftr-415	717	123	304	304	NUM
ftr-415	717	124	(	(	PUNCT
ftr-415	717	125	4th	4th	ADJ
ftr-415	717	126	cir	cir	NOUN
ftr-415	717	127	.	.	PROPN
ftr-415	717	128	2000	2000	NUM
ftr-415	717	129	)	)	PUNCT
ftr-415	717	130	)	)	PUNCT
ftr-415	717	131	.	.	PUNCT
ftr-415	718	1	in	in	ADP
ftr-415	718	2	the	the	DET
ftr-415	718	3	eyes	eye	NOUN
ftr-415	718	4	of	of	ADP
ftr-415	718	5	the	the	DET
ftr-415	718	6	court	court	NOUN
ftr-415	718	7	,	,	PUNCT
ftr-415	718	8	neither	neither	PRON
ftr-415	718	9	of	of	ADP
ftr-415	718	10	those	those	DET
ftr-415	718	11	situations	situation	NOUN
ftr-415	718	12	was	be	AUX
ftr-415	718	13	present	present	ADJ
ftr-415	718	14	.	.	PUNCT
ftr-415	719	1	2003	2003	NUM
ftr-415	719	2	]	]	PUNCT
ftr-415	719	3	recent	recent	ADJ
ftr-415	719	4	developments	development	NOUN
ftr-415	719	5	in	in	ADP
ftr-415	719	6	federal	federal	ADJ
ftr-415	719	7	income	income	NOUN
ftr-415	719	8	taxation	taxation	PROPN
ftr-415	719	9	105	105	NUM
ftr-415	719	10	b.	b.	PROPN
ftr-415	719	11	on	on	ADP
ftr-415	719	12	remand	remand	NOUN
ftr-415	719	13	,	,	PUNCT
ftr-415	719	14	hillman	hillman	PROPN
ftr-415	719	15	v.	v.	PROPN
ftr-415	719	16	commissioner	commissioner	PROPN
ftr-415	719	17	,	,	PUNCT
ftr-415	719	18	118	118	NUM
ftr-415	719	19	t.c	t.c	PROPN
ftr-415	719	20	.	.	PROPN
ftr-415	719	21	323	323	NUM
ftr-415	719	22	(	(	PUNCT
ftr-415	719	23	4/9/02	4/9/02	NUM
ftr-415	719	24	)	)	PUNCT
ftr-415	719	25	.	.	PUNCT
ftr-415	720	1	judge	judge	PROPN
ftr-415	720	2	gerber	gerber	PROPN
ftr-415	720	3	,	,	PUNCT
ftr-415	720	4	in	in	ADP
ftr-415	720	5	denying	deny	VERB
ftr-415	720	6	the	the	DET
ftr-415	720	7	taxpayer	taxpayer	NOUN
ftr-415	720	8	relief	relief	NOUN
ftr-415	720	9	from	from	ADP
ftr-415	720	10	§	§	PROPN
ftr-415	720	11	469	469	NUM
ftr-415	720	12	by	by	ADP
ftr-415	720	13	reason	reason	NOUN
ftr-415	720	14	of	of	ADP
ftr-415	720	15	the	the	DET
ftr-415	720	16	fourth	fourth	ADJ
ftr-415	720	17	circuit	circuit	NOUN
ftr-415	720	18	’s	’s	PART
ftr-415	720	19	decision	decision	NOUN
ftr-415	720	20	,	,	PUNCT
ftr-415	720	21	stated	state	VERB
ftr-415	720	22	:	:	PUNCT
ftr-415	720	23	unfortunately	unfortunately	ADV
ftr-415	720	24	,	,	PUNCT
ftr-415	720	25	petitioners	petitioner	NOUN
ftr-415	720	26	have	have	AUX
ftr-415	720	27	been	be	AUX
ftr-415	720	28	snared	snare	VERB
ftr-415	720	29	by	by	ADP
ftr-415	720	30	the	the	DET
ftr-415	720	31	reach	reach	NOUN
ftr-415	720	32	of	of	ADP
ftr-415	720	33	section	section	NOUN
ftr-415	720	34	469	469	NUM
ftr-415	720	35	in	in	ADP
ftr-415	720	36	,	,	PUNCT
ftr-415	720	37	what	what	PRON
ftr-415	720	38	appears	appear	VERB
ftr-415	720	39	to	to	PART
ftr-415	720	40	be	be	AUX
ftr-415	720	41	,	,	PUNCT
ftr-415	720	42	most	most	ADV
ftr-415	720	43	inequitable	inequitable	ADJ
ftr-415	720	44	circumstances	circumstance	NOUN
ftr-415	720	45	.	.	PUNCT
ftr-415	721	1	as	as	SCONJ
ftr-415	721	2	we	we	PRON
ftr-415	721	3	discussed	discuss	VERB
ftr-415	721	4	in	in	ADP
ftr-415	721	5	our	our	PRON
ftr-415	721	6	prior	prior	ADJ
ftr-415	721	7	opinion	opinion	NOUN
ftr-415	721	8	,	,	PUNCT
ftr-415	721	9	section	section	NOUN
ftr-415	721	10	469	469	NUM
ftr-415	721	11	was	be	AUX
ftr-415	721	12	designed	design	VERB
ftr-415	721	13	to	to	PART
ftr-415	721	14	limit	limit	VERB
ftr-415	721	15	the	the	DET
ftr-415	721	16	use	use	NOUN
ftr-415	721	17	of	of	ADP
ftr-415	721	18	losses	loss	NOUN
ftr-415	721	19	generated	generate	VERB
ftr-415	721	20	by	by	ADP
ftr-415	721	21	passive	passive	ADJ
ftr-415	721	22	activities	activity	NOUN
ftr-415	721	23	to	to	PART
ftr-415	721	24	offset	offset	VERB
ftr-415	721	25	unrelated	unrelated	ADJ
ftr-415	721	26	income	income	NOUN
ftr-415	721	27	generated	generate	VERB
ftr-415	721	28	by	by	ADP
ftr-415	721	29	nonpassive	nonpassive	ADJ
ftr-415	721	30	activities	activity	NOUN
ftr-415	721	31	.	.	PUNCT
ftr-415	722	1	although	although	SCONJ
ftr-415	722	2	section	section	NOUN
ftr-415	722	3	469	469	NUM
ftr-415	722	4	was	be	AUX
ftr-415	722	5	designed	design	VERB
ftr-415	722	6	to	to	PART
ftr-415	722	7	stop	stop	VERB
ftr-415	722	8	these	these	DET
ftr-415	722	9	practices	practice	NOUN
ftr-415	722	10	,	,	PUNCT
ftr-415	722	11	congress	congress	PROPN
ftr-415	722	12	recognized	recognize	VERB
ftr-415	722	13	that	that	SCONJ
ftr-415	722	14	it	it	PRON
ftr-415	722	15	would	would	AUX
ftr-415	722	16	be	be	AUX
ftr-415	722	17	inappropriate	inappropriate	ADJ
ftr-415	722	18	to	to	PART
ftr-415	722	19	treat	treat	VERB
ftr-415	722	20	certain	certain	ADJ
ftr-415	722	21	transactions	transaction	NOUN
ftr-415	722	22	between	between	ADP
ftr-415	722	23	related	related	ADJ
ftr-415	722	24	taxpayers	taxpayer	NOUN
ftr-415	722	25	as	as	ADP
ftr-415	722	26	giving	give	VERB
ftr-415	722	27	rise	rise	NOUN
ftr-415	722	28	to	to	ADP
ftr-415	722	29	passive	passive	ADJ
ftr-415	722	30	expense	expense	NOUN
ftr-415	722	31	and	and	CCONJ
ftr-415	722	32	nonpassive	nonpassive	ADJ
ftr-415	722	33	income	income	NOUN
ftr-415	722	34	.	.	PUNCT
ftr-415	723	1	the	the	DET
ftr-415	723	2	secretary	secretary	NOUN
ftr-415	723	3	was	be	AUX
ftr-415	723	4	charged	charge	VERB
ftr-415	723	5	with	with	ADP
ftr-415	723	6	issuing	issue	VERB
ftr-415	723	7	regulations	regulation	NOUN
ftr-415	723	8	to	to	PART
ftr-415	723	9	implement	implement	VERB
ftr-415	723	10	section	section	NOUN
ftr-415	723	11	469	469	NUM
ftr-415	723	12	.	.	PUNCT
ftr-415	724	1	commentary	commentary	NOUN
ftr-415	724	2	contained	contain	VERB
ftr-415	724	3	in	in	ADP
ftr-415	724	4	the	the	DET
ftr-415	724	5	legislative	legislative	ADJ
ftr-415	724	6	history	history	NOUN
ftr-415	724	7	suggests	suggest	VERB
ftr-415	724	8	that	that	SCONJ
ftr-415	724	9	self	self	NOUN
ftr-415	724	10	-	-	PUNCT
ftr-415	724	11	charged	charge	VERB
ftr-415	724	12	items	item	NOUN
ftr-415	724	13	should	should	AUX
ftr-415	724	14	be	be	AUX
ftr-415	724	15	provided	provide	VERB
ftr-415	724	16	for	for	ADP
ftr-415	724	17	in	in	ADP
ftr-415	724	18	the	the	DET
ftr-415	724	19	regulations	regulation	NOUN
ftr-415	724	20	.	.	PUNCT
ftr-415	725	1	in	in	ADP
ftr-415	725	2	1991	1991	NUM
ftr-415	725	3	,	,	PUNCT
ftr-415	725	4	regulations	regulation	NOUN
ftr-415	725	5	were	be	AUX
ftr-415	725	6	proposed	propose	VERB
ftr-415	725	7	that	that	SCONJ
ftr-415	725	8	provided	provide	VERB
ftr-415	725	9	for	for	ADP
ftr-415	725	10	self	self	NOUN
ftr-415	725	11	-	-	PUNCT
ftr-415	725	12	charged	charge	VERB
ftr-415	725	13	interest	interest	NOUN
ftr-415	725	14	.	.	PUNCT
ftr-415	726	1	although	although	SCONJ
ftr-415	726	2	more	more	ADJ
ftr-415	726	3	than	than	ADP
ftr-415	726	4	15	15	NUM
ftr-415	726	5	years	year	NOUN
ftr-415	726	6	have	have	AUX
ftr-415	726	7	passed	pass	VERB
ftr-415	726	8	since	since	SCONJ
ftr-415	726	9	the	the	DET
ftr-415	726	10	enactment	enactment	NOUN
ftr-415	726	11	of	of	ADP
ftr-415	726	12	section	section	NOUN
ftr-415	726	13	469	469	NUM
ftr-415	726	14	and	and	CCONJ
ftr-415	726	15	10	10	NUM
ftr-415	726	16	years	year	NOUN
ftr-415	726	17	have	have	AUX
ftr-415	726	18	passed	pass	VERB
ftr-415	726	19	since	since	SCONJ
ftr-415	726	20	the	the	DET
ftr-415	726	21	self	self	NOUN
ftr-415	726	22	-	-	PUNCT
ftr-415	726	23	charged	charge	VERB
ftr-415	726	24	regulation	regulation	NOUN
ftr-415	726	25	for	for	ADP
ftr-415	726	26	interest	interest	NOUN
ftr-415	726	27	was	be	AUX
ftr-415	726	28	proposed	propose	VERB
ftr-415	726	29	,	,	PUNCT
ftr-415	726	30	no	no	DET
ftr-415	726	31	action	action	NOUN
ftr-415	726	32	has	have	AUX
ftr-415	726	33	been	be	AUX
ftr-415	726	34	taken	take	VERB
ftr-415	726	35	to	to	PART
ftr-415	726	36	relieve	relieve	VERB
ftr-415	726	37	inequity	inequity	NOUN
ftr-415	726	38	that	that	PRON
ftr-415	726	39	may	may	AUX
ftr-415	726	40	be	be	AUX
ftr-415	726	41	suffered	suffer	VERB
ftr-415	726	42	with	with	ADP
ftr-415	726	43	respect	respect	NOUN
ftr-415	726	44	to	to	ADP
ftr-415	726	45	self	self	NOUN
ftr-415	726	46	-	-	PUNCT
ftr-415	726	47	charged	charge	VERB
ftr-415	726	48	items	item	NOUN
ftr-415	726	49	other	other	ADJ
ftr-415	726	50	than	than	ADP
ftr-415	726	51	interest	interest	NOUN
ftr-415	726	52	.	.	PUNCT
ftr-415	727	1	although	although	SCONJ
ftr-415	727	2	we	we	PRON
ftr-415	727	3	find	find	VERB
ftr-415	727	4	petitioners	petitioner	NOUN
ftr-415	727	5	’	'	PUNCT
ftr-415	727	6	plight	plight	NOUN
ftr-415	727	7	lamentable	lamentable	ADJ
ftr-415	727	8	,	,	PUNCT
ftr-415	727	9	the	the	DET
ftr-415	727	10	court	court	NOUN
ftr-415	727	11	of	of	ADP
ftr-415	727	12	appeals	appeal	NOUN
ftr-415	727	13	for	for	ADP
ftr-415	727	14	the	the	DET
ftr-415	727	15	fourth	fourth	ADJ
ftr-415	727	16	circuit	circuit	NOUN
ftr-415	727	17	has	have	AUX
ftr-415	727	18	held	hold	VERB
ftr-415	727	19	that	that	SCONJ
ftr-415	727	20	the	the	DET
ftr-415	727	21	courts	court	NOUN
ftr-415	727	22	are	be	AUX
ftr-415	727	23	incapable	incapable	ADJ
ftr-415	727	24	of	of	ADP
ftr-415	727	25	providing	provide	VERB
ftr-415	727	26	relief	relief	NOUN
ftr-415	727	27	in	in	ADP
ftr-415	727	28	this	this	DET
ftr-415	727	29	situation	situation	NOUN
ftr-415	727	30	.	.	PUNCT
ftr-415	728	1	c.	c.	NOUN
ftr-415	729	1	“	"	PUNCT
ftr-415	729	2	so	so	ADV
ftr-415	729	3	there	there	ADV
ftr-415	729	4	,	,	PUNCT
ftr-415	729	5	m	m	PROPN
ftr-415	729	6	r.	r.	PROPN
ftr-415	729	7	hillman	hillman	PROPN
ftr-415	729	8	!	!	PUNCT
ftr-415	729	9	”	"	PUNCT
ftr-415	730	1	t.d	t.d	PROPN
ftr-415	730	2	.	.	PROPN
ftr-415	730	3	9013	9013	NUM
ftr-415	730	4	,	,	PUNCT
ftr-415	730	5	limitations	limitation	NOUN
ftr-415	730	6	on	on	ADP
ftr-415	730	7	passive	passive	ADJ
ftr-415	730	8	activity	activity	NOUN
ftr-415	730	9	losses	loss	NOUN
ftr-415	730	10	and	and	CCONJ
ftr-415	730	11	credits	credit	NOUN
ftr-415	730	12	--	--	PUNCT
ftr-415	730	13	treatment	treatment	NOUN
ftr-415	730	14	of	of	ADP
ftr-415	730	15	self	self	NOUN
ftr-415	730	16	-	-	PUNCT
ftr-415	730	17	charged	charge	VERB
ftr-415	730	18	items	item	NOUN
ftr-415	730	19	of	of	ADP
ftr-415	730	20	income	income	NOUN
ftr-415	730	21	and	and	CCONJ
ftr-415	730	22	expense	expense	NOUN
ftr-415	730	23	,	,	PUNCT
ftr-415	731	1	67	67	NUM
ftr-415	731	2	f.r	f.r	NOUN
ftr-415	731	3	.	.	PROPN
ftr-415	731	4	54087	54087	NUM
ftr-415	731	5	(	(	PUNCT
ftr-415	731	6	8/21/02	8/21/02	NUM
ftr-415	731	7	)	)	PUNCT
ftr-415	731	8	.	.	PUNCT
ftr-415	732	1	the	the	DET
ftr-415	732	2	final	final	ADJ
ftr-415	732	3	regulations	regulation	NOUN
ftr-415	732	4	under	under	ADP
ftr-415	732	5	§	§	PROPN
ftr-415	732	6	469	469	NUM
ftr-415	732	7	on	on	ADP
ftr-415	732	8	self	self	NOUN
ftr-415	732	9	-	-	PUNCT
ftr-415	732	10	charged	charge	VERB
ftr-415	732	11	items	item	NOUN
ftr-415	732	12	of	of	ADP
ftr-415	732	13	income	income	NOUN
ftr-415	732	14	and	and	CCONJ
ftr-415	732	15	expense	expense	NOUN
ftr-415	732	16	decline	decline	NOUN
ftr-415	732	17	to	to	PART
ftr-415	732	18	extend	extend	VERB
ftr-415	732	19	self	self	NOUN
ftr-415	732	20	-	-	PUNCT
ftr-415	732	21	charged	charge	VERB
ftr-415	732	22	treatment	treatment	NOUN
ftr-415	732	23	to	to	ADP
ftr-415	732	24	items	item	NOUN
ftr-415	732	25	beyond	beyond	ADP
ftr-415	732	26	interest	interest	NOUN
ftr-415	732	27	because	because	SCONJ
ftr-415	732	28	congress	congress	PROPN
ftr-415	732	29	in	in	ADP
ftr-415	732	30	1993	1993	NUM
ftr-415	732	31	provided	provide	VERB
ftr-415	732	32	relief	relief	NOUN
ftr-415	732	33	in	in	ADP
ftr-415	732	34	§	§	PROPN
ftr-415	732	35	469(c)(7	469(c)(7	PROPN
ftr-415	732	36	)	)	PUNCT
ftr-415	732	37	to	to	ADP
ftr-415	732	38	real	real	ADJ
ftr-415	732	39	estate	estate	NOUN
ftr-415	732	40	professionals	professional	NOUN
ftr-415	732	41	.	.	PUNCT
ftr-415	733	1	(	(	PUNCT
ftr-415	733	2	section	section	NOUN
ftr-415	733	3	469(c)(7	469(c)(7	PROPN
ftr-415	733	4	)	)	PUNCT
ftr-415	733	5	is	be	AUX
ftr-415	733	6	applicable	applicable	ADJ
ftr-415	733	7	to	to	ADP
ftr-415	733	8	years	year	NOUN
ftr-415	733	9	beginning	begin	VERB
ftr-415	733	10	after	after	ADP
ftr-415	733	11	12/31/93	12/31/93	PROPN
ftr-415	733	12	.	.	PUNCT
ftr-415	733	13	)	)	PUNCT
ftr-415	734	1	the	the	DET
ftr-415	734	2	preamble	preamble	ADJ
ftr-415	734	3	states	state	NOUN
ftr-415	734	4	:	:	PUNCT
ftr-415	734	5	noting	note	VERB
ftr-415	734	6	that	that	SCONJ
ftr-415	734	7	congress	congress	PROPN
ftr-415	734	8	authorized	authorize	VERB
ftr-415	734	9	the	the	DET
ftr-415	734	10	secretary	secretary	NOUN
ftr-415	734	11	to	to	PART
ftr-415	734	12	identify	identify	VERB
ftr-415	734	13	other	other	ADJ
ftr-415	734	14	situations	situation	NOUN
ftr-415	734	15	in	in	ADP
ftr-415	734	16	which	which	PRON
ftr-415	734	17	self	self	NOUN
ftr-415	734	18	-	-	PUNCT
ftr-415	734	19	charged	charge	VERB
ftr-415	734	20	treatment	treatment	NOUN
ftr-415	734	21	is	be	AUX
ftr-415	734	22	appropriate	appropriate	ADJ
ftr-415	734	23	,	,	PUNCT
ftr-415	734	24	several	several	ADJ
ftr-415	734	25	commentators	commentator	NOUN
ftr-415	734	26	suggested	suggest	VERB
ftr-415	734	27	that	that	SCONJ
ftr-415	734	28	self	self	NOUN
ftr-415	734	29	-	-	PUNCT
ftr-415	734	30	charged	charge	VERB
ftr-415	734	31	treatment	treatment	NOUN
ftr-415	734	32	be	be	AUX
ftr-415	734	33	extended	extend	VERB
ftr-415	734	34	to	to	ADP
ftr-415	734	35	other	other	ADJ
ftr-415	734	36	transactions	transaction	NOUN
ftr-415	734	37	involving	involve	VERB
ftr-415	734	38	rental	rental	ADJ
ftr-415	734	39	real	real	ADJ
ftr-415	734	40	estate	estate	NOUN
ftr-415	734	41	activities	activity	NOUN
ftr-415	734	42	,	,	PUNCT
ftr-415	734	43	such	such	ADJ
ftr-415	734	44	as	as	ADP
ftr-415	734	45	the	the	DET
ftr-415	734	46	payment	payment	NOUN
ftr-415	734	47	of	of	ADP
ftr-415	734	48	management	management	NOUN
ftr-415	734	49	fees	fee	NOUN
ftr-415	734	50	and	and	CCONJ
ftr-415	734	51	salaries	salary	NOUN
ftr-415	734	52	.	.	PUNCT
ftr-415	735	1	after	after	ADP
ftr-415	735	2	publication	publication	NOUN
ftr-415	735	3	of	of	ADP
ftr-415	735	4	the	the	DET
ftr-415	735	5	proposed	propose	VERB
ftr-415	735	6	regulations	regulation	NOUN
ftr-415	735	7	,	,	PUNCT
ftr-415	735	8	congress	congress	PROPN
ftr-415	735	9	considered	consider	VERB
ftr-415	735	10	the	the	DET
ftr-415	735	11	impact	impact	NOUN
ftr-415	735	12	of	of	ADP
ftr-415	735	13	section	section	NOUN
ftr-415	735	14	469	469	NUM
ftr-415	735	15	on	on	ADP
ftr-415	735	16	rental	rental	ADJ
ftr-415	735	17	real	real	ADJ
ftr-415	735	18	estate	estate	NOUN
ftr-415	735	19	transactions	transaction	NOUN
ftr-415	735	20	and	and	CCONJ
ftr-415	735	21	enacted	enact	VERB
ftr-415	735	22	specific	specific	ADJ
ftr-415	735	23	relief	relief	NOUN
ftr-415	735	24	in	in	ADP
ftr-415	735	25	section	section	NOUN
ftr-415	735	26	469(c)(7	469(c)(7	NUM
ftr-415	735	27	)	)	PUNCT
ftr-415	735	28	for	for	ADP
ftr-415	735	29	certain	certain	ADJ
ftr-415	735	30	real	real	ADJ
ftr-415	735	31	estate	estate	NOUN
ftr-415	735	32	professionals	professional	NOUN
ftr-415	735	33	for	for	ADP
ftr-415	735	34	taxable	taxable	ADJ
ftr-415	735	35	years	year	NOUN
ftr-415	735	36	beginning	begin	VERB
ftr-415	735	37	after	after	ADP
ftr-415	735	38	1993	1993	NUM
ftr-415	735	39	.	.	PUNCT
ftr-415	736	1	there	there	PRON
ftr-415	736	2	was	be	VERB
ftr-415	736	3	no	no	DET
ftr-415	736	4	indication	indication	NOUN
ftr-415	736	5	in	in	ADP
ftr-415	736	6	the	the	DET
ftr-415	736	7	legislative	legislative	ADJ
ftr-415	736	8	history	history	NOUN
ftr-415	736	9	of	of	ADP
ftr-415	736	10	section	section	NOUN
ftr-415	736	11	469(c)(7	469(c)(7	NUM
ftr-415	736	12	)	)	PUNCT
ftr-415	736	13	that	that	SCONJ
ftr-415	736	14	congress	congress	PROPN
ftr-415	736	15	considered	consider	VERB
ftr-415	736	16	additional	additional	ADJ
ftr-415	736	17	relief	relief	NOUN
ftr-415	736	18	for	for	ADP
ftr-415	736	19	real	real	ADJ
ftr-415	736	20	estate	estate	NOUN
ftr-415	736	21	transactions	transaction	NOUN
ftr-415	736	22	necessary	necessary	ADJ
ftr-415	736	23	or	or	CCONJ
ftr-415	736	24	desirable	desirable	ADJ
ftr-415	736	25	.	.	PUNCT
ftr-415	737	1	moreover	moreover	ADV
ftr-415	737	2	,	,	PUNCT
ftr-415	737	3	there	there	PRON
ftr-415	737	4	is	be	VERB
ftr-415	737	5	less	less	ADJ
ftr-415	737	6	justification	justification	NOUN
ftr-415	737	7	for	for	ADP
ftr-415	737	8	the	the	DET
ftr-415	737	9	complexity	complexity	NOUN
ftr-415	737	10	of	of	ADP
ftr-415	737	11	a	a	DET
ftr-415	737	12	self	self	NOUN
ftr-415	737	13	-	-	PUNCT
ftr-415	737	14	charged	charge	VERB
ftr-415	737	15	rule	rule	NOUN
ftr-415	737	16	in	in	ADP
ftr-415	737	17	this	this	DET
ftr-415	737	18	area	area	NOUN
ftr-415	737	19	after	after	ADP
ftr-415	737	20	the	the	DET
ftr-415	737	21	enactment	enactment	NOUN
ftr-415	737	22	of	of	ADP
ftr-415	737	23	section	section	NOUN
ftr-415	737	24	469(c)(7	469(c)(7	NUM
ftr-415	737	25	)	)	PUNCT
ftr-415	737	26	because	because	SCONJ
ftr-415	737	27	that	that	DET
ftr-415	737	28	change	change	NOUN
ftr-415	737	29	substantially	substantially	ADV
ftr-415	737	30	reduced	reduce	VERB
ftr-415	737	31	the	the	DET
ftr-415	737	32	number	number	NOUN
ftr-415	737	33	of	of	ADP
ftr-415	737	34	real	real	ADJ
ftr-415	737	35	estate	estate	NOUN
ftr-415	737	36	transactions	transaction	NOUN
ftr-415	737	37	that	that	PRON
ftr-415	737	38	106	106	NUM
ftr-415	737	39	florida	florida	PROPN
ftr-415	737	40	tax	tax	NOUN
ftr-415	737	41	review	review	NOUN
ftr-415	737	42	[	[	X
ftr-415	737	43	vol.6	vol.6	NUM
ftr-415	737	44	:	:	PUNCT
ftr-415	737	45	si	si	PROPN
ftr-415	737	46	6	6	NUM
ftr-415	737	47	.	.	PUNCT
ftr-415	737	48	accord	accord	NOUN
ftr-415	737	49	fransen	fransen	PROPN
ftr-415	737	50	v.	v.	PROPN
ftr-415	737	51	united	united	PROPN
ftr-415	737	52	states	states	PROPN
ftr-415	737	53	,	,	PUNCT
ftr-415	737	54	191	191	NUM
ftr-415	737	55	f.3d	f.3d	NUM
ftr-415	737	56	599	599	NUM
ftr-415	737	57	(	(	PUNCT
ftr-415	737	58	5	5	NUM
ftr-415	737	59	th	th	NUM
ftr-415	737	60	cir	cir	NOUN
ftr-415	737	61	.	.	PUNCT
ftr-415	737	62	1999	1999	NUM
ftr-415	737	63	)	)	PUNCT
ftr-415	737	64	;	;	PUNCT
ftr-415	737	65	sidell	sidell	PROPN
ftr-415	737	66	v.	v.	PROPN
ftr-415	737	67	commissioner	commissioner	PROPN
ftr-415	737	68	,	,	PUNCT
ftr-415	737	69	225	225	NUM
ftr-415	737	70	f.3d	f.3d	NUM
ftr-415	737	71	103	103	NUM
ftr-415	737	72	(	(	PUNCT
ftr-415	737	73	1st	1st	ADJ
ftr-415	737	74	cir	cir	NOUN
ftr-415	737	75	.	.	PROPN
ftr-415	737	76	2000	2000	NUM
ftr-415	737	77	)	)	PUNCT
ftr-415	737	78	;	;	PUNCT
ftr-415	737	79	schwalbach	schwalbach	PROPN
ftr-415	737	80	v.	v.	PROPN
ftr-415	737	81	commissioner	commissioner	PROPN
ftr-415	737	82	,	,	PUNCT
ftr-415	737	83	111	111	NUM
ftr-415	737	84	t.c	t.c	PROPN
ftr-415	737	85	.	.	PROPN
ftr-415	737	86	215	215	NUM
ftr-415	737	87	(	(	PUNCT
ftr-415	737	88	1998	1998	NUM
ftr-415	737	89	)	)	PUNCT
ftr-415	737	90	.	.	PUNCT
ftr-415	738	1	would	would	AUX
ftr-415	738	2	benefit	benefit	VERB
ftr-415	738	3	from	from	ADP
ftr-415	738	4	a	a	DET
ftr-415	738	5	self	self	NOUN
ftr-415	738	6	-	-	PUNCT
ftr-415	738	7	charged	charge	VERB
ftr-415	738	8	rule	rule	NOUN
ftr-415	738	9	.	.	PUNCT
ftr-415	739	1	accordingly	accordingly	ADV
ftr-415	739	2	,	,	PUNCT
ftr-415	739	3	the	the	DET
ftr-415	739	4	regulations	regulation	NOUN
ftr-415	739	5	do	do	AUX
ftr-415	739	6	not	not	PART
ftr-415	739	7	extend	extend	VERB
ftr-415	739	8	the	the	DET
ftr-415	739	9	self	self	NOUN
ftr-415	739	10	-	-	PUNCT
ftr-415	739	11	charged	charge	VERB
ftr-415	739	12	treatment	treatment	NOUN
ftr-415	739	13	to	to	ADP
ftr-415	739	14	other	other	ADJ
ftr-415	739	15	transactions	transaction	NOUN
ftr-415	739	16	involving	involve	VERB
ftr-415	739	17	rental	rental	ADJ
ftr-415	739	18	real	real	ADJ
ftr-415	739	19	estate	estate	NOUN
ftr-415	739	20	.	.	PUNCT
ftr-415	740	1	2	2	X
ftr-415	740	2	.	.	X
ftr-415	740	3	the	the	DET
ftr-415	740	4	irs	irs	PROPN
ftr-415	740	5	consistently	consistently	ADV
ftr-415	740	6	wins	win	VERB
ftr-415	740	7	on	on	ADP
ftr-415	740	8	this	this	DET
ftr-415	740	9	issue	issue	NOUN
ftr-415	740	10	.	.	PUNCT
ftr-415	741	1	krukowski	krukowski	PROPN
ftr-415	742	1	v.	v.	PROPN
ftr-415	742	2	commissioner	commissioner	PROPN
ftr-415	742	3	,	,	PUNCT
ftr-415	742	4	279	279	NUM
ftr-415	742	5	f.3d	f.3d	NUM
ftr-415	742	6	547	547	NUM
ftr-415	742	7	,	,	PUNCT
ftr-415	742	8	2002	2002	NUM
ftr-415	742	9	-	-	SYM
ftr-415	742	10	1	1	NUM
ftr-415	742	11	u.s.t.c	u.s.t.c	PROPN
ftr-415	742	12	.	.	PROPN
ftr-415	742	13	¶50,219	¶50,219	NUM
ftr-415	742	14	,	,	PUNCT
ftr-415	742	15	89	89	NUM
ftr-415	742	16	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	742	17	2002827	2002827	NUM
ftr-415	742	18	(	(	PUNCT
ftr-415	742	19	7th	7th	ADJ
ftr-415	742	20	cir	cir	NOUN
ftr-415	742	21	.	.	PUNCT
ftr-415	743	1	2/5/02	2/5/02	NUM
ftr-415	743	2	)	)	PUNCT
ftr-415	743	3	,	,	PUNCT
ftr-415	743	4	aff’g	aff’g	VERB
ftr-415	743	5	114	114	NUM
ftr-415	743	6	t.c	t.c	PROPN
ftr-415	743	7	.	.	PROPN
ftr-415	743	8	366	366	NUM
ftr-415	743	9	(	(	PUNCT
ftr-415	743	10	5/22/00	5/22/00	NUM
ftr-415	743	11	)	)	PUNCT
ftr-415	743	12	.	.	PUNCT
ftr-415	744	1	mr	mr	PROPN
ftr-415	744	2	.	.	PROPN
ftr-415	744	3	and	and	CCONJ
ftr-415	744	4	mrs	mrs	PROPN
ftr-415	744	5	.	.	PROPN
ftr-415	744	6	krukowski	krukowski	PROPN
ftr-415	744	7	owned	own	VERB
ftr-415	744	8	an	an	DET
ftr-415	744	9	interest	interest	NOUN
ftr-415	744	10	in	in	ADP
ftr-415	744	11	a	a	DET
ftr-415	744	12	building	building	NOUN
ftr-415	744	13	that	that	PRON
ftr-415	744	14	they	they	PRON
ftr-415	744	15	leased	lease	VERB
ftr-415	744	16	to	to	ADP
ftr-415	744	17	krukowski	krukowski	PROPN
ftr-415	744	18	&	&	CCONJ
ftr-415	744	19	costello	costello	PROPN
ftr-415	744	20	,	,	PUNCT
ftr-415	744	21	a	a	DET
ftr-415	744	22	law	law	NOUN
ftr-415	744	23	firm	firm	NOUN
ftr-415	744	24	organized	organize	VERB
ftr-415	744	25	as	as	ADP
ftr-415	744	26	a	a	DET
ftr-415	744	27	“	"	PUNCT
ftr-415	744	28	c	c	NOUN
ftr-415	744	29	”	"	PUNCT
ftr-415	744	30	corporation	corporation	NOUN
ftr-415	744	31	of	of	ADP
ftr-415	744	32	which	which	PRON
ftr-415	744	33	mr	mr	PROPN
ftr-415	744	34	.	.	PROPN
ftr-415	744	35	krukowski	krukowski	PROPN
ftr-415	744	36	was	be	AUX
ftr-415	744	37	the	the	DET
ftr-415	744	38	sole	sole	ADJ
ftr-415	744	39	shareholder	shareholder	NOUN
ftr-415	744	40	and	and	CCONJ
ftr-415	744	41	from	from	ADP
ftr-415	744	42	which	which	PRON
ftr-415	744	43	he	he	PRON
ftr-415	744	44	received	receive	VERB
ftr-415	744	45	all	all	PRON
ftr-415	744	46	of	of	ADP
ftr-415	744	47	his	his	PRON
ftr-415	744	48	earned	earn	VERB
ftr-415	744	49	income	income	NOUN
ftr-415	744	50	.	.	PUNCT
ftr-415	745	1	the	the	DET
ftr-415	745	2	krukowskis	krukowski	NOUN
ftr-415	745	3	treated	treat	VERB
ftr-415	745	4	the	the	DET
ftr-415	745	5	rental	rental	ADJ
ftr-415	745	6	income	income	NOUN
ftr-415	745	7	as	as	ADP
ftr-415	745	8	passive	passive	ADJ
ftr-415	745	9	activity	activity	NOUN
ftr-415	745	10	income	income	NOUN
ftr-415	745	11	,	,	PUNCT
ftr-415	745	12	against	against	ADP
ftr-415	745	13	which	which	PRON
ftr-415	745	14	they	they	PRON
ftr-415	745	15	deducted	deduct	VERB
ftr-415	745	16	passive	passive	ADJ
ftr-415	745	17	activity	activity	NOUN
ftr-415	745	18	losses	loss	NOUN
ftr-415	745	19	.	.	PUNCT
ftr-415	746	1	the	the	DET
ftr-415	746	2	commissioner	commissioner	NOUN
ftr-415	746	3	applied	apply	VERB
ftr-415	746	4	reg	reg	NOUN
ftr-415	746	5	.	.	PUNCT
ftr-415	747	1	§	§	NOUN
ftr-415	747	2	1.4692(f)(6	1.4692(f)(6	NUM
ftr-415	747	3	)	)	PUNCT
ftr-415	747	4	to	to	PART
ftr-415	747	5	recharacterize	recharacterize	VERB
ftr-415	747	6	the	the	DET
ftr-415	747	7	rental	rental	ADJ
ftr-415	747	8	income	income	NOUN
ftr-415	747	9	as	as	ADP
ftr-415	747	10	active	active	ADJ
ftr-415	747	11	income	income	NOUN
ftr-415	747	12	and	and	CCONJ
ftr-415	747	13	disallowed	disallow	VERB
ftr-415	747	14	the	the	DET
ftr-415	747	15	passive	passive	ADJ
ftr-415	747	16	activity	activity	NOUN
ftr-415	747	17	losses	loss	NOUN
ftr-415	747	18	.	.	PUNCT
ftr-415	748	1	the	the	DET
ftr-415	748	2	seventh	seventh	ADJ
ftr-415	748	3	circuit	circuit	NOUN
ftr-415	748	4	affirmed	affirm	VERB
ftr-415	748	5	the	the	DET
ftr-415	748	6	tax	tax	NOUN
ftr-415	748	7	court	court	NOUN
ftr-415	748	8	’s	’s	PART
ftr-415	748	9	decision	decision	NOUN
ftr-415	748	10	upholding	uphold	VERB
ftr-415	748	11	the	the	DET
ftr-415	748	12	validity	validity	NOUN
ftr-415	748	13	of	of	ADP
ftr-415	748	14	reg	reg	NOUN
ftr-415	748	15	.	.	PUNCT
ftr-415	749	1	§	§	PROPN
ftr-415	749	2	1.469	1.469	NUM
ftr-415	749	3	-	-	NUM
ftr-415	749	4	2(f)(6	2(f)(6	NUM
ftr-415	749	5	)	)	PUNCT
ftr-415	749	6	and	and	CCONJ
ftr-415	749	7	temp	temp	NOUN
ftr-415	749	8	.	.	PUNCT
ftr-415	750	1	reg	reg	NOUN
ftr-415	750	2	.	.	PUNCT
ftr-415	751	1	§	§	PROPN
ftr-415	751	2	1.469	1.469	NUM
ftr-415	751	3	-	-	SYM
ftr-415	751	4	5t(f)(3	5t(f)(3	NUM
ftr-415	751	5	)	)	PUNCT
ftr-415	751	6	,	,	PUNCT
ftr-415	751	7	which	which	PRON
ftr-415	751	8	provide	provide	VERB
ftr-415	751	9	that	that	DET
ftr-415	751	10	participation	participation	NOUN
ftr-415	751	11	by	by	ADP
ftr-415	751	12	one	one	NUM
ftr-415	751	13	spouse	spouse	NOUN
ftr-415	751	14	shall	shall	AUX
ftr-415	751	15	be	be	AUX
ftr-415	751	16	treated	treat	VERB
ftr-415	751	17	as	as	ADP
ftr-415	751	18	participation	participation	NOUN
ftr-415	751	19	by	by	ADP
ftr-415	751	20	the	the	DET
ftr-415	751	21	other	other	ADJ
ftr-415	751	22	spouse	spouse	NOUN
ftr-415	751	23	in	in	ADP
ftr-415	751	24	the	the	DET
ftr-415	751	25	activity	activity	NOUN
ftr-415	751	26	during	during	ADP
ftr-415	751	27	the	the	DET
ftr-415	751	28	taxable	taxable	ADJ
ftr-415	751	29	year	year	NOUN
ftr-415	751	30	.	.	PUNCT
ftr-415	752	1	accordingly	accordingly	ADV
ftr-415	752	2	,	,	PUNCT
ftr-415	752	3	the	the	DET
ftr-415	752	4	rental	rental	ADJ
ftr-415	752	5	income	income	NOUN
ftr-415	752	6	was	be	AUX
ftr-415	752	7	recharacterized	recharacterize	VERB
ftr-415	752	8	as	as	ADP
ftr-415	752	9	active	active	ADJ
ftr-415	752	10	and	and	CCONJ
ftr-415	752	11	the	the	DET
ftr-415	752	12	passive	passive	ADJ
ftr-415	752	13	activity	activity	NOUN
ftr-415	752	14	losses	loss	NOUN
ftr-415	752	15	were	be	AUX
ftr-415	752	16	disallowed.6	disallowed.6	ADJ
ftr-415	752	17	3	3	NUM
ftr-415	752	18	.	.	PUNCT
ftr-415	753	1	shucks	shuck	NOUN
ftr-415	753	2	,	,	PUNCT
ftr-415	753	3	it	it	PRON
ftr-415	753	4	does	do	AUX
ftr-415	753	5	n’t	not	PART
ftr-415	753	6	work	work	VERB
ftr-415	753	7	!	!	PUNCT
ftr-415	754	1	deemed	deem	VERB
ftr-415	754	2	sale	sale	NOUN
ftr-415	754	3	election	election	NOUN
ftr-415	754	4	will	will	AUX
ftr-415	754	5	not	not	PART
ftr-415	754	6	constitute	constitute	VERB
ftr-415	754	7	a	a	DET
ftr-415	754	8	disposition	disposition	NOUN
ftr-415	754	9	for	for	ADP
ftr-415	754	10	purposes	purpose	NOUN
ftr-415	754	11	of	of	ADP
ftr-415	754	12	§	§	PROPN
ftr-415	754	13	469(g)(1)(a	469(g)(1)(a	NUM
ftr-415	754	14	)	)	PUNCT
ftr-415	754	15	.	.	PUNCT
ftr-415	755	1	notice	notice	VERB
ftr-415	755	2	2002	2002	NUM
ftr-415	755	3	-	-	SYM
ftr-415	755	4	29	29	NUM
ftr-415	755	5	,	,	PUNCT
ftr-415	755	6	2002	2002	NUM
ftr-415	755	7	-	-	SYM
ftr-415	755	8	17	17	NUM
ftr-415	755	9	i.r.b	i.r.b	NOUN
ftr-415	755	10	.	.	PUNCT
ftr-415	756	1	797	797	NUM
ftr-415	756	2	(	(	PUNCT
ftr-415	756	3	4/29/02	4/29/02	NUM
ftr-415	756	4	)	)	PUNCT
ftr-415	756	5	.	.	PUNCT
ftr-415	757	1	this	this	DET
ftr-415	757	2	notice	notice	NOUN
ftr-415	757	3	explains	explain	VERB
ftr-415	757	4	the	the	DET
ftr-415	757	5	effect	effect	NOUN
ftr-415	757	6	under	under	ADP
ftr-415	757	7	§	§	PROPN
ftr-415	757	8	469	469	NUM
ftr-415	757	9	of	of	ADP
ftr-415	757	10	a	a	DET
ftr-415	757	11	deemed	deem	VERB
ftr-415	757	12	sale	sale	NOUN
ftr-415	757	13	of	of	ADP
ftr-415	757	14	property	property	NOUN
ftr-415	757	15	on	on	ADP
ftr-415	757	16	january	january	PROPN
ftr-415	757	17	1	1	NUM
ftr-415	757	18	,	,	PUNCT
ftr-415	757	19	2001	2001	NUM
ftr-415	757	20	,	,	PUNCT
ftr-415	757	21	pursuant	pursuant	ADJ
ftr-415	757	22	to	to	ADP
ftr-415	757	23	an	an	DET
ftr-415	757	24	election	election	NOUN
ftr-415	757	25	under	under	ADP
ftr-415	757	26	§	§	PROPN
ftr-415	757	27	311(e	311(e	PROPN
ftr-415	757	28	)	)	PUNCT
ftr-415	757	29	of	of	ADP
ftr-415	757	30	the	the	DET
ftr-415	757	31	taxpayer	taxpayer	NOUN
ftr-415	757	32	relief	relief	PROPN
ftr-415	757	33	act	act	NOUN
ftr-415	757	34	of	of	ADP
ftr-415	757	35	1997	1997	NUM
ftr-415	757	36	,	,	PUNCT
ftr-415	757	37	pub	pub	NOUN
ftr-415	757	38	.	.	PUNCT
ftr-415	758	1	l.	l.	PROPN
ftr-415	758	2	no	no	INTJ
ftr-415	758	3	.	.	PROPN
ftr-415	759	1	105	105	NUM
ftr-415	759	2	-	-	SYM
ftr-415	759	3	34	34	NUM
ftr-415	759	4	,	,	PUNCT
ftr-415	759	5	111	111	NUM
ftr-415	759	6	stat	stat	NOUN
ftr-415	759	7	.	.	PUNCT
ftr-415	760	1	788	788	NUM
ftr-415	760	2	(	(	PUNCT
ftr-415	760	3	8/5/97	8/5/97	NUM
ftr-415	760	4	)	)	PUNCT
ftr-415	760	5	(	(	PUNCT
ftr-415	760	6	tra	tra	NOUN
ftr-415	760	7	97	97	NUM
ftr-415	760	8	)	)	PUNCT
ftr-415	760	9	.	.	PUNCT
ftr-415	761	1	a	a	DET
ftr-415	761	2	question	question	NOUN
ftr-415	761	3	had	have	AUX
ftr-415	761	4	arisen	arise	VERB
ftr-415	761	5	whether	whether	SCONJ
ftr-415	761	6	electing	elect	VERB
ftr-415	761	7	a	a	DET
ftr-415	761	8	deemed	deem	VERB
ftr-415	761	9	sale	sale	NOUN
ftr-415	761	10	of	of	ADP
ftr-415	761	11	property	property	NOUN
ftr-415	761	12	under	under	ADP
ftr-415	761	13	§	§	PROPN
ftr-415	761	14	311(e	311(e	PROPN
ftr-415	761	15	)	)	PUNCT
ftr-415	761	16	of	of	ADP
ftr-415	761	17	the	the	DET
ftr-415	761	18	tra	tra	PROPN
ftr-415	761	19	97	97	NUM
ftr-415	761	20	is	be	AUX
ftr-415	761	21	treated	treat	VERB
ftr-415	761	22	as	as	ADP
ftr-415	761	23	a	a	DET
ftr-415	761	24	disposition	disposition	NOUN
ftr-415	761	25	of	of	ADP
ftr-415	761	26	that	that	DET
ftr-415	761	27	property	property	NOUN
ftr-415	761	28	under	under	ADP
ftr-415	761	29	§	§	PROPN
ftr-415	761	30	469(g)(1)(a	469(g)(1)(a	NUM
ftr-415	761	31	)	)	PUNCT
ftr-415	761	32	.	.	PUNCT
ftr-415	762	1	in	in	ADP
ftr-415	762	2	a	a	DET
ftr-415	762	3	technical	technical	ADJ
ftr-415	762	4	correction	correction	NOUN
ftr-415	762	5	to	to	ADP
ftr-415	762	6	§	§	PROPN
ftr-415	762	7	311(e	311(e	PROPN
ftr-415	762	8	)	)	PUNCT
ftr-415	762	9	,	,	PUNCT
ftr-415	762	10	§	§	PROPN
ftr-415	762	11	414(a)(2	414(a)(2	NUM
ftr-415	762	12	)	)	PUNCT
ftr-415	762	13	of	of	ADP
ftr-415	762	14	the	the	DET
ftr-415	762	15	job	job	NOUN
ftr-415	762	16	creation	creation	NOUN
ftr-415	762	17	and	and	CCONJ
ftr-415	762	18	worker	worker	NOUN
ftr-415	762	19	assistance	assistance	NOUN
ftr-415	762	20	act	act	NOUN
ftr-415	762	21	of	of	ADP
ftr-415	762	22	2002	2002	NUM
ftr-415	762	23	,	,	PUNCT
ftr-415	762	24	pub	pub	NOUN
ftr-415	762	25	.	.	PUNCT
ftr-415	763	1	l.	l.	PROPN
ftr-415	763	2	no	no	INTJ
ftr-415	763	3	.	.	PUNCT
ftr-415	764	1	107	107	NUM
ftr-415	764	2	-	-	SYM
ftr-415	764	3	147	147	NUM
ftr-415	764	4	,	,	PUNCT
ftr-415	764	5	116	116	NUM
ftr-415	764	6	stat	stat	NOUN
ftr-415	764	7	.	.	PUNCT
ftr-415	765	1	21	21	NUM
ftr-415	765	2	(	(	PUNCT
ftr-415	765	3	3/9/02	3/9/02	NUM
ftr-415	765	4	)	)	PUNCT
ftr-415	765	5	,	,	PUNCT
ftr-415	765	6	clarifies	clarify	VERB
ftr-415	765	7	that	that	SCONJ
ftr-415	765	8	a	a	DET
ftr-415	765	9	mark	mark	NOUN
ftr-415	765	10	-	-	PUNCT
ftr-415	765	11	to	to	ADP
ftr-415	765	12	-	-	PUNCT
ftr-415	765	13	market	market	NOUN
ftr-415	765	14	election	election	NOUN
ftr-415	765	15	is	be	AUX
ftr-415	765	16	not	not	PART
ftr-415	765	17	a	a	DET
ftr-415	765	18	disposition	disposition	NOUN
ftr-415	765	19	for	for	ADP
ftr-415	765	20	purposes	purpose	NOUN
ftr-415	765	21	of	of	ADP
ftr-415	765	22	§	§	PROPN
ftr-415	765	23	469(g)(1)(a	469(g)(1)(a	NUM
ftr-415	765	24	)	)	PUNCT
ftr-415	765	25	.	.	PUNCT
ftr-415	766	1	thus	thus	ADV
ftr-415	766	2	,	,	PUNCT
ftr-415	766	3	the	the	DET
ftr-415	766	4	gain	gain	NOUN
ftr-415	766	5	included	include	VERB
ftr-415	766	6	in	in	ADP
ftr-415	766	7	gross	gross	ADJ
ftr-415	766	8	income	income	NOUN
ftr-415	766	9	by	by	ADP
ftr-415	766	10	reason	reason	NOUN
ftr-415	766	11	of	of	ADP
ftr-415	766	12	a	a	DET
ftr-415	766	13	mark	mark	NOUN
ftr-415	766	14	-	-	PUNCT
ftr-415	766	15	to	to	ADP
ftr-415	766	16	-	-	PUNCT
ftr-415	766	17	market	market	NOUN
ftr-415	766	18	election	election	NOUN
ftr-415	766	19	may	may	AUX
ftr-415	766	20	be	be	AUX
ftr-415	766	21	passive	passive	ADJ
ftr-415	766	22	activity	activity	NOUN
ftr-415	766	23	gross	gross	ADJ
ftr-415	766	24	income	income	NOUN
ftr-415	766	25	that	that	PRON
ftr-415	766	26	can	can	AUX
ftr-415	766	27	be	be	AUX
ftr-415	766	28	offset	offset	VERB
ftr-415	766	29	by	by	ADP
ftr-415	766	30	passive	passive	ADJ
ftr-415	766	31	activity	activity	NOUN
ftr-415	766	32	deductions	deduction	NOUN
ftr-415	766	33	,	,	PUNCT
ftr-415	766	34	but	but	CCONJ
ftr-415	766	35	the	the	DET
ftr-415	766	36	election	election	NOUN
ftr-415	766	37	does	do	AUX
ftr-415	766	38	not	not	PART
ftr-415	766	39	otherwise	otherwise	ADV
ftr-415	766	40	affect	affect	VERB
ftr-415	766	41	the	the	DET
ftr-415	766	42	determination	determination	NOUN
ftr-415	766	43	of	of	ADP
ftr-415	766	44	the	the	DET
ftr-415	766	45	passive	passive	ADJ
ftr-415	766	46	activity	activity	NOUN
ftr-415	766	47	loss	loss	NOUN
ftr-415	766	48	that	that	PRON
ftr-415	766	49	is	be	AUX
ftr-415	766	50	disallowed	disallow	VERB
ftr-415	766	51	under	under	ADP
ftr-415	766	52	§	§	PROPN
ftr-415	766	53	469	469	NUM
ftr-415	766	54	.	.	PUNCT
ftr-415	766	55	iii	iii	X
ftr-415	766	56	.	.	PUNCT
ftr-415	767	1	investment	investment	NOUN
ftr-415	767	2	gain	gain	VERB
ftr-415	767	3	a.	a.	NOUN
ftr-415	767	4	capital	capital	NOUN
ftr-415	767	5	gain	gain	NOUN
ftr-415	767	6	and	and	CCONJ
ftr-415	767	7	loss	loss	NOUN
ftr-415	767	8	1	1	NUM
ftr-415	767	9	.	.	PUNCT
ftr-415	768	1	the	the	DET
ftr-415	768	2	18	18	NUM
ftr-415	768	3	%	%	NOUN
ftr-415	768	4	rate	rate	NOUN
ftr-415	768	5	and	and	CCONJ
ftr-415	768	6	a	a	DET
ftr-415	768	7	tax	tax	NOUN
ftr-415	768	8	-	-	PUNCT
ftr-415	768	9	free	free	ADJ
ftr-415	768	10	step	step	NOUN
ftr-415	768	11	-	-	PUNCT
ftr-415	768	12	up	up	NOUN
ftr-415	768	13	?	?	PUNCT
ftr-415	769	1	no	no	DET
ftr-415	769	2	way	way	NOUN
ftr-415	769	3	!	!	PUNCT
ftr-415	770	1	rev	rev	PROPN
ftr-415	770	2	.	.	PUNCT
ftr-415	771	1	rul	rul	PROPN
ftr-415	771	2	.	.	PUNCT
ftr-415	771	3	2001	2001	NUM
ftr-415	771	4	-	-	SYM
ftr-415	771	5	57	57	NUM
ftr-415	771	6	,	,	PUNCT
ftr-415	771	7	2001	2001	NUM
ftr-415	771	8	-	-	SYM
ftr-415	771	9	2	2	NUM
ftr-415	771	10	c.b	c.b	PROPN
ftr-415	771	11	.	.	PROPN
ftr-415	771	12	488	488	NUM
ftr-415	771	13	.	.	PUNCT
ftr-415	772	1	an	an	DET
ftr-415	772	2	individual	individual	NOUN
ftr-415	772	3	who	who	PRON
ftr-415	772	4	elects	elect	VERB
ftr-415	772	5	under	under	ADP
ftr-415	772	6	§	§	PROPN
ftr-415	772	7	311(e	311(e	PROPN
ftr-415	772	8	)	)	PUNCT
ftr-415	772	9	of	of	ADP
ftr-415	772	10	the	the	DET
ftr-415	772	11	taxpayer	taxpayer	NOUN
ftr-415	772	12	relief	relief	PROPN
ftr-415	772	13	act	act	NOUN
ftr-415	772	14	of	of	ADP
ftr-415	772	15	1997	1997	NUM
ftr-415	772	16	,	,	PUNCT
ftr-415	772	17	pub	pub	NOUN
ftr-415	772	18	.	.	PUNCT
ftr-415	773	1	l.	l.	PROPN
ftr-415	773	2	no	no	INTJ
ftr-415	773	3	.	.	PROPN
ftr-415	774	1	105	105	NUM
ftr-415	774	2	-	-	SYM
ftr-415	774	3	34	34	NUM
ftr-415	774	4	,	,	PUNCT
ftr-415	774	5	111	111	NUM
ftr-415	774	6	stat	stat	NOUN
ftr-415	774	7	.	.	PUNCT
ftr-415	775	1	788	788	NUM
ftr-415	775	2	(	(	PUNCT
ftr-415	775	3	8/5/97	8/5/97	NUM
ftr-415	775	4	)	)	PUNCT
ftr-415	775	5	,	,	PUNCT
ftr-415	775	6	to	to	PART
ftr-415	775	7	treat	treat	VERB
ftr-415	775	8	his	his	PRON
ftr-415	775	9	principal	principal	ADJ
ftr-415	775	10	residence	residence	NOUN
ftr-415	775	11	as	as	ADP
ftr-415	775	12	being	be	AUX
ftr-415	775	13	both	both	PRON
ftr-415	775	14	sold	sell	VERB
ftr-415	775	15	and	and	CCONJ
ftr-415	775	16	reacquired	reacquire	VERB
ftr-415	775	17	for	for	ADP
ftr-415	775	18	an	an	DET
ftr-415	775	19	amount	amount	NOUN
ftr-415	775	20	equal	equal	ADJ
ftr-415	775	21	to	to	ADP
ftr-415	775	22	fmv	fmv	NOUN
ftr-415	775	23	on	on	ADP
ftr-415	775	24	1/1/01	1/1/01	NUM
ftr-415	775	25	—	—	PUNCT
ftr-415	775	26	in	in	ADP
ftr-415	775	27	order	order	NOUN
ftr-415	775	28	to	to	PART
ftr-415	775	29	secure	secure	VERB
ftr-415	775	30	the	the	DET
ftr-415	775	31	18	18	NUM
ftr-415	775	32	%	%	NOUN
ftr-415	775	33	capital	capital	NOUN
ftr-415	775	34	gains	gain	NOUN
ftr-415	775	35	rate	rate	NOUN
ftr-415	775	36	for	for	ADP
ftr-415	775	37	assets	asset	NOUN
ftr-415	775	38	acquired	acquire	VERB
ftr-415	775	39	on	on	ADP
ftr-415	775	40	or	or	CCONJ
ftr-415	775	41	after	after	ADP
ftr-415	775	42	that	that	DET
ftr-415	775	43	date	date	NOUN
ftr-415	775	44	and	and	CCONJ
ftr-415	775	45	held	hold	VERB
ftr-415	775	46	for	for	ADP
ftr-415	775	47	5	5	NUM
ftr-415	775	48	years	year	NOUN
ftr-415	775	49	thereafter	thereafter	ADV
ftr-415	775	50	—	—	PUNCT
ftr-415	775	51	may	may	AUX
ftr-415	775	52	not	not	PART
ftr-415	775	53	exclude	exclude	VERB
ftr-415	775	54	from	from	ADP
ftr-415	775	55	gross	gross	ADJ
ftr-415	775	56	income	income	NOUN
ftr-415	775	57	any	any	PRON
ftr-415	775	58	of	of	ADP
ftr-415	775	59	the	the	DET
ftr-415	775	60	gain	gain	NOUN
ftr-415	775	61	recognized	recognize	VERB
ftr-415	775	62	from	from	ADP
ftr-415	775	63	the	the	DET
ftr-415	775	64	deemed	deem	VERB
ftr-415	775	65	sale	sale	NOUN
ftr-415	775	66	.	.	PUNCT
ftr-415	776	1	this	this	DET
ftr-415	776	2	result	result	NOUN
ftr-415	776	3	was	be	AUX
ftr-415	776	4	enacted	enact	VERB
ftr-415	776	5	statutorily	statutorily	ADV
ftr-415	776	6	in	in	ADP
ftr-415	776	7	§	§	PROPN
ftr-415	776	8	414(a)(1	414(a)(1	PROPN
ftr-415	776	9	)	)	PUNCT
ftr-415	776	10	of	of	ADP
ftr-415	776	11	the	the	DET
ftr-415	776	12	job	job	NOUN
ftr-415	776	13	creation	creation	NOUN
ftr-415	776	14	and	and	CCONJ
ftr-415	776	15	worker	worker	NOUN
ftr-415	776	16	assistance	assistance	NOUN
ftr-415	776	17	act	act	NOUN
ftr-415	776	18	of	of	ADP
ftr-415	776	19	2002	2002	NUM
ftr-415	776	20	,	,	PUNCT
ftr-415	776	21	pub	pub	NOUN
ftr-415	776	22	.	.	PUNCT
ftr-415	777	1	l.	l.	PROPN
ftr-415	777	2	no	no	INTJ
ftr-415	777	3	.	.	PUNCT
ftr-415	778	1	107	107	NUM
ftr-415	778	2	-	-	SYM
ftr-415	778	3	147	147	NUM
ftr-415	778	4	,	,	PUNCT
ftr-415	778	5	116	116	NUM
ftr-415	778	6	stat	stat	NOUN
ftr-415	778	7	.	.	PUNCT
ftr-415	779	1	21	21	NUM
ftr-415	779	2	(	(	PUNCT
ftr-415	779	3	3/9/02	3/9/02	NUM
ftr-415	779	4	)	)	PUNCT
ftr-415	779	5	.	.	PUNCT
ftr-415	780	1	2003	2003	NUM
ftr-415	780	2	]	]	PUNCT
ftr-415	780	3	recent	recent	ADJ
ftr-415	780	4	developments	development	NOUN
ftr-415	780	5	in	in	ADP
ftr-415	780	6	federal	federal	ADJ
ftr-415	780	7	income	income	NOUN
ftr-415	780	8	taxation	taxation	NOUN
ftr-415	780	9	107	107	NUM
ftr-415	780	10	7	7	NUM
ftr-415	780	11	.	.	PUNCT
ftr-415	780	12	footnote	footnote	VERB
ftr-415	780	13	5	5	NUM
ftr-415	780	14	states	state	NOUN
ftr-415	780	15	:	:	PUNCT
ftr-415	780	16	petitioner	petitioner	NOUN
ftr-415	780	17	mistakenly	mistakenly	ADV
ftr-415	780	18	relies	rely	VERB
ftr-415	780	19	on	on	ADP
ftr-415	780	20	cases	case	NOUN
ftr-415	780	21	in	in	ADP
ftr-415	780	22	which	which	PRON
ftr-415	780	23	this	this	DET
ftr-415	780	24	court	court	NOUN
ftr-415	780	25	,	,	PUNCT
ftr-415	780	26	in	in	ADP
ftr-415	780	27	narrowly	narrowly	ADV
ftr-415	780	28	applying	apply	VERB
ftr-415	780	29	the	the	DET
ftr-415	780	30	general	general	ADJ
ftr-415	780	31	definition	definition	NOUN
ftr-415	780	32	of	of	ADP
ftr-415	780	33	“	"	PUNCT
ftr-415	780	34	capital	capital	NOUN
ftr-415	780	35	asset	asset	NOUN
ftr-415	780	36	,	,	PUNCT
ftr-415	780	37	”	"	PUNCT
ftr-415	780	38	has	have	AUX
ftr-415	780	39	“	"	PUNCT
ftr-415	780	40	construed	construe	VERB
ftr-415	780	41	a.	a.	NOUN
ftr-415	780	42	notice	notice	PROPN
ftr-415	780	43	2002	2002	NUM
ftr-415	780	44	-	-	SYM
ftr-415	780	45	58	58	NUM
ftr-415	780	46	,	,	PUNCT
ftr-415	780	47	2002	2002	NUM
ftr-415	780	48	-	-	SYM
ftr-415	780	49	35	35	NUM
ftr-415	780	50	i.r.b	i.r.b	NOUN
ftr-415	780	51	.	.	PUNCT
ftr-415	781	1	432	432	NUM
ftr-415	781	2	(	(	PUNCT
ftr-415	781	3	9/3/02	9/3/02	NUM
ftr-415	781	4	)	)	PUNCT
ftr-415	781	5	.	.	PUNCT
ftr-415	782	1	this	this	DET
ftr-415	782	2	notice	notice	NOUN
ftr-415	782	3	provides	provide	VERB
ftr-415	782	4	instructions	instruction	NOUN
ftr-415	782	5	on	on	ADP
ftr-415	782	6	how	how	SCONJ
ftr-415	782	7	a	a	DET
ftr-415	782	8	noncorporate	noncorporate	ADJ
ftr-415	782	9	taxpayer	taxpayer	NOUN
ftr-415	782	10	may	may	AUX
ftr-415	782	11	make	make	VERB
ftr-415	782	12	the	the	DET
ftr-415	782	13	election	election	NOUN
ftr-415	782	14	under	under	ADP
ftr-415	782	15	§	§	PROPN
ftr-415	782	16	311(e	311(e	PROPN
ftr-415	782	17	)	)	PUNCT
ftr-415	782	18	of	of	ADP
ftr-415	782	19	the	the	DET
ftr-415	782	20	taxpayer	taxpayer	NOUN
ftr-415	782	21	relief	relief	NOUN
ftr-415	782	22	act	act	NOUN
ftr-415	782	23	of	of	ADP
ftr-415	782	24	1997	1997	NUM
ftr-415	782	25	to	to	PART
ftr-415	782	26	treat	treat	VERB
ftr-415	782	27	assets	asset	NOUN
ftr-415	782	28	held	hold	VERB
ftr-415	782	29	on	on	ADP
ftr-415	782	30	1/1/01	1/1/01	NUM
ftr-415	782	31	as	as	ADP
ftr-415	782	32	being	be	AUX
ftr-415	782	33	sold	sell	VERB
ftr-415	782	34	and	and	CCONJ
ftr-415	782	35	reacquired	reacquire	VERB
ftr-415	782	36	on	on	ADP
ftr-415	782	37	that	that	DET
ftr-415	782	38	date	date	NOUN
ftr-415	782	39	,	,	PUNCT
ftr-415	782	40	in	in	ADP
ftr-415	782	41	order	order	NOUN
ftr-415	782	42	to	to	PART
ftr-415	782	43	reduce	reduce	VERB
ftr-415	782	44	the	the	DET
ftr-415	782	45	§	§	PROPN
ftr-415	782	46	1(h	1(h	NUM
ftr-415	782	47	)	)	PUNCT
ftr-415	782	48	rates	rate	NOUN
ftr-415	782	49	for	for	ADP
ftr-415	782	50	capital	capital	NOUN
ftr-415	782	51	gain	gain	NOUN
ftr-415	782	52	from	from	ADP
ftr-415	782	53	20	20	NUM
ftr-415	782	54	percent	percent	NOUN
ftr-415	782	55	to	to	ADP
ftr-415	782	56	18	18	NUM
ftr-415	782	57	percent	percent	NOUN
ftr-415	782	58	for	for	ADP
ftr-415	782	59	assets	asset	NOUN
ftr-415	782	60	held	hold	VERB
ftr-415	782	61	for	for	ADP
ftr-415	782	62	more	more	ADJ
ftr-415	782	63	than	than	ADP
ftr-415	782	64	5	5	NUM
ftr-415	782	65	years	year	NOUN
ftr-415	782	66	thereafter	thereafter	ADV
ftr-415	782	67	.	.	PUNCT
ftr-415	783	1	this	this	DET
ftr-415	783	2	election	election	NOUN
ftr-415	783	3	was	be	AUX
ftr-415	783	4	to	to	PART
ftr-415	783	5	have	have	AUX
ftr-415	783	6	been	be	AUX
ftr-415	783	7	made	make	VERB
ftr-415	783	8	by	by	ADP
ftr-415	783	9	filing	file	VERB
ftr-415	783	10	an	an	DET
ftr-415	783	11	amended	amend	VERB
ftr-415	783	12	return	return	NOUN
ftr-415	783	13	within	within	ADP
ftr-415	783	14	6	6	NUM
ftr-415	783	15	months	month	NOUN
ftr-415	783	16	of	of	ADP
ftr-415	783	17	the	the	DET
ftr-415	783	18	due	due	ADJ
ftr-415	783	19	date	date	NOUN
ftr-415	783	20	of	of	ADP
ftr-415	783	21	the	the	DET
ftr-415	783	22	original	original	ADJ
ftr-415	783	23	return	return	NOUN
ftr-415	783	24	,	,	PUNCT
ftr-415	783	25	excluding	exclude	VERB
ftr-415	783	26	extensions	extension	NOUN
ftr-415	783	27	.	.	PUNCT
ftr-415	784	1	2	2	X
ftr-415	784	2	.	.	X
ftr-415	784	3	you	you	PRON
ftr-415	784	4	have	have	VERB
ftr-415	784	5	to	to	PART
ftr-415	784	6	transfer	transfer	VERB
ftr-415	784	7	some	some	DET
ftr-415	784	8	other	other	ADJ
ftr-415	784	9	business	business	NOUN
ftr-415	784	10	asset	asset	NOUN
ftr-415	784	11	before	before	SCONJ
ftr-415	784	12	you	you	PRON
ftr-415	784	13	can	can	AUX
ftr-415	784	14	sell	sell	VERB
ftr-415	784	15	goodwill	goodwill	NOUN
ftr-415	784	16	.	.	PUNCT
ftr-415	785	1	baker	baker	PROPN
ftr-415	785	2	v.	v.	PROPN
ftr-415	785	3	commissioner	commissioner	PROPN
ftr-415	785	4	,	,	PUNCT
ftr-415	785	5	118	118	NUM
ftr-415	785	6	t.c	t.c	PROPN
ftr-415	785	7	.	.	PROPN
ftr-415	785	8	452	452	NUM
ftr-415	785	9	(	(	PUNCT
ftr-415	785	10	5/29/02	5/29/02	NUM
ftr-415	785	11	)	)	PUNCT
ftr-415	785	12	.	.	PUNCT
ftr-415	786	1	the	the	DET
ftr-415	786	2	taxpayer	taxpayer	NOUN
ftr-415	786	3	was	be	AUX
ftr-415	786	4	a	a	DET
ftr-415	786	5	state	state	NOUN
ftr-415	786	6	farm	farm	NOUN
ftr-415	786	7	insurance	insurance	NOUN
ftr-415	786	8	agent	agent	NOUN
ftr-415	786	9	who	who	PRON
ftr-415	786	10	sold	sell	VERB
ftr-415	786	11	policies	policy	NOUN
ftr-415	786	12	exclusively	exclusively	ADV
ftr-415	786	13	for	for	ADP
ftr-415	786	14	state	state	NOUN
ftr-415	786	15	farm	farm	NOUN
ftr-415	786	16	as	as	ADP
ftr-415	786	17	an	an	DET
ftr-415	786	18	independent	independent	ADJ
ftr-415	786	19	contractor	contractor	NOUN
ftr-415	786	20	,	,	PUNCT
ftr-415	786	21	operated	operate	VERB
ftr-415	786	22	his	his	PRON
ftr-415	786	23	own	own	ADJ
ftr-415	786	24	agency	agency	NOUN
ftr-415	786	25	,	,	PUNCT
ftr-415	786	26	developed	develop	VERB
ftr-415	786	27	clients	client	NOUN
ftr-415	786	28	,	,	PUNCT
ftr-415	786	29	hired	hire	VERB
ftr-415	786	30	employees	employee	NOUN
ftr-415	786	31	,	,	PUNCT
ftr-415	786	32	and	and	CCONJ
ftr-415	786	33	paid	pay	VERB
ftr-415	786	34	expenses	expense	NOUN
ftr-415	786	35	.	.	PUNCT
ftr-415	787	1	upon	upon	SCONJ
ftr-415	787	2	retirement	retirement	NOUN
ftr-415	787	3	,	,	PUNCT
ftr-415	787	4	the	the	DET
ftr-415	787	5	taxpayer	taxpayer	NOUN
ftr-415	787	6	returned	return	VERB
ftr-415	787	7	to	to	ADP
ftr-415	787	8	state	state	NOUN
ftr-415	787	9	farm	farm	NOUN
ftr-415	787	10	all	all	PRON
ftr-415	787	11	of	of	ADP
ftr-415	787	12	its	its	PRON
ftr-415	787	13	property	property	NOUN
ftr-415	787	14	,	,	PUNCT
ftr-415	787	15	but	but	CCONJ
ftr-415	787	16	transferred	transfer	VERB
ftr-415	787	17	no	no	DET
ftr-415	787	18	identifiable	identifiable	ADJ
ftr-415	787	19	assets	asset	NOUN
ftr-415	787	20	of	of	ADP
ftr-415	787	21	his	his	PRON
ftr-415	787	22	own	own	ADJ
ftr-415	787	23	,	,	PUNCT
ftr-415	787	24	and	and	CCONJ
ftr-415	787	25	he	he	PRON
ftr-415	787	26	received	receive	VERB
ftr-415	787	27	a	a	DET
ftr-415	787	28	“	"	PUNCT
ftr-415	787	29	termination	termination	NOUN
ftr-415	787	30	payment	payment	NOUN
ftr-415	787	31	.	.	PUNCT
ftr-415	787	32	”	"	PUNCT
ftr-415	788	1	the	the	DET
ftr-415	788	2	insurance	insurance	NOUN
ftr-415	788	3	policies	policy	NOUN
ftr-415	788	4	he	he	PRON
ftr-415	788	5	had	have	AUX
ftr-415	788	6	written	write	VERB
ftr-415	788	7	were	be	AUX
ftr-415	788	8	assigned	assign	VERB
ftr-415	788	9	to	to	ADP
ftr-415	788	10	a	a	DET
ftr-415	788	11	successor	successor	NOUN
ftr-415	788	12	agent	agent	NOUN
ftr-415	788	13	.	.	PUNCT
ftr-415	789	1	(	(	PUNCT
ftr-415	789	2	the	the	DET
ftr-415	789	3	customer	customer	NOUN
ftr-415	789	4	list	list	NOUN
ftr-415	789	5	belonged	belong	VERB
ftr-415	789	6	to	to	ADP
ftr-415	789	7	the	the	DET
ftr-415	789	8	insurance	insurance	NOUN
ftr-415	789	9	company	company	NOUN
ftr-415	789	10	.	.	PUNCT
ftr-415	789	11	)	)	PUNCT
ftr-415	790	1	the	the	DET
ftr-415	790	2	tax	tax	NOUN
ftr-415	790	3	court	court	NOUN
ftr-415	790	4	(	(	PUNCT
ftr-415	790	5	judge	judge	NOUN
ftr-415	790	6	panuthos	panuthos	NOUN
ftr-415	790	7	)	)	PUNCT
ftr-415	790	8	denied	deny	VERB
ftr-415	790	9	the	the	DET
ftr-415	790	10	taxpayer	taxpayer	NOUN
ftr-415	790	11	capital	capital	NOUN
ftr-415	790	12	gain	gain	VERB
ftr-415	790	13	treatment	treatment	NOUN
ftr-415	790	14	with	with	ADP
ftr-415	790	15	respect	respect	NOUN
ftr-415	790	16	to	to	ADP
ftr-415	790	17	the	the	DET
ftr-415	790	18	termination	termination	NOUN
ftr-415	790	19	payment	payment	NOUN
ftr-415	790	20	.	.	PUNCT
ftr-415	791	1	he	he	PRON
ftr-415	791	2	transferred	transfer	VERB
ftr-415	791	3	no	no	DET
ftr-415	791	4	assets	asset	NOUN
ftr-415	791	5	that	that	PRON
ftr-415	791	6	he	he	PRON
ftr-415	791	7	owned	own	VERB
ftr-415	791	8	;	;	PUNCT
ftr-415	791	9	the	the	DET
ftr-415	791	10	telephone	telephone	NOUN
ftr-415	791	11	number	number	NOUN
ftr-415	791	12	and	and	CCONJ
ftr-415	791	13	at	at	ADP
ftr-415	791	14	-	-	PUNCT
ftr-415	791	15	will	will	AUX
ftr-415	791	16	employment	employment	NOUN
ftr-415	791	17	relationships	relationship	NOUN
ftr-415	791	18	were	be	AUX
ftr-415	791	19	not	not	PART
ftr-415	791	20	assets	asset	NOUN
ftr-415	791	21	.	.	PUNCT
ftr-415	792	1	he	he	PRON
ftr-415	792	2	could	could	AUX
ftr-415	792	3	not	not	PART
ftr-415	792	4	transfer	transfer	VERB
ftr-415	792	5	goodwill	goodwill	NOUN
ftr-415	792	6	because	because	SCONJ
ftr-415	792	7	he	he	PRON
ftr-415	792	8	transferred	transfer	VERB
ftr-415	792	9	nothing	nothing	PRON
ftr-415	792	10	to	to	PART
ftr-415	792	11	which	which	PRON
ftr-415	792	12	goodwill	goodwill	NOUN
ftr-415	792	13	could	could	AUX
ftr-415	792	14	attach	attach	VERB
ftr-415	792	15	.	.	PUNCT
ftr-415	793	1	the	the	DET
ftr-415	793	2	entire	entire	ADJ
ftr-415	793	3	termination	termination	NOUN
ftr-415	793	4	payment	payment	NOUN
ftr-415	793	5	was	be	AUX
ftr-415	793	6	ordinary	ordinary	ADJ
ftr-415	793	7	income	income	NOUN
ftr-415	793	8	without	without	ADP
ftr-415	793	9	regard	regard	NOUN
ftr-415	793	10	to	to	ADP
ftr-415	793	11	the	the	DET
ftr-415	793	12	portion	portion	NOUN
ftr-415	793	13	of	of	ADP
ftr-415	793	14	it	it	PRON
ftr-415	793	15	allocable	allocable	ADJ
ftr-415	793	16	to	to	ADP
ftr-415	793	17	a	a	DET
ftr-415	793	18	covenant	covenant	NOUN
ftr-415	793	19	not	not	PART
ftr-415	793	20	to	to	PART
ftr-415	793	21	compete	compete	VERB
ftr-415	793	22	.	.	PUNCT
ftr-415	794	1	3	3	X
ftr-415	794	2	.	.	X
ftr-415	794	3	the	the	DET
ftr-415	794	4	irs	irs	PROPN
ftr-415	794	5	has	have	AUX
ftr-415	794	6	got	get	VERB
ftr-415	794	7	you	you	PRON
ftr-415	794	8	coming	come	VERB
ftr-415	794	9	and	and	CCONJ
ftr-415	794	10	going	go	VERB
ftr-415	794	11	.	.	PUNCT
ftr-415	795	1	year	year	NOUN
ftr-415	795	2	-	-	PUNCT
ftr-415	795	3	end	end	NOUN
ftr-415	795	4	straddle	straddle	NOUN
ftr-415	795	5	coverage	coverage	NOUN
ftr-415	795	6	of	of	ADP
ftr-415	795	7	short	short	ADJ
ftr-415	795	8	sales	sale	NOUN
ftr-415	795	9	results	result	NOUN
ftr-415	795	10	in	in	ADP
ftr-415	795	11	gains	gain	NOUN
ftr-415	795	12	in	in	ADP
ftr-415	795	13	earlier	early	ADJ
ftr-415	795	14	year	year	NOUN
ftr-415	795	15	and	and	CCONJ
ftr-415	795	16	losses	loss	NOUN
ftr-415	795	17	in	in	ADP
ftr-415	795	18	later	later	ADJ
ftr-415	795	19	year	year	NOUN
ftr-415	795	20	.	.	PUNCT
ftr-415	796	1	rev	rev	PROPN
ftr-415	796	2	.	.	PROPN
ftr-415	797	1	rul	rul	PROPN
ftr-415	797	2	.	.	PUNCT
ftr-415	797	3	2002	2002	NUM
ftr-415	797	4	-	-	SYM
ftr-415	797	5	44	44	NUM
ftr-415	797	6	,	,	PUNCT
ftr-415	797	7	2002	2002	NUM
ftr-415	797	8	-	-	SYM
ftr-415	797	9	28	28	NUM
ftr-415	797	10	i.r.b	i.r.b	NOUN
ftr-415	797	11	.	.	PUNCT
ftr-415	798	1	84	84	NUM
ftr-415	798	2	(	(	PUNCT
ftr-415	798	3	7/15/02	7/15/02	NUM
ftr-415	798	4	)	)	PUNCT
ftr-415	798	5	.	.	PUNCT
ftr-415	799	1	if	if	SCONJ
ftr-415	799	2	stock	stock	NOUN
ftr-415	799	3	to	to	PART
ftr-415	799	4	close	close	VERB
ftr-415	799	5	an	an	DET
ftr-415	799	6	existing	exist	VERB
ftr-415	799	7	short	short	ADJ
ftr-415	799	8	position	position	NOUN
ftr-415	799	9	,	,	PUNCT
ftr-415	799	10	e.g.	e.g.	ADV
ftr-415	799	11	,	,	PUNCT
ftr-415	799	12	from	from	ADP
ftr-415	799	13	a	a	DET
ftr-415	799	14	short	short	ADJ
ftr-415	799	15	sale	sale	NOUN
ftr-415	799	16	,	,	PUNCT
ftr-415	799	17	is	be	AUX
ftr-415	799	18	purchased	purchase	VERB
ftr-415	799	19	with	with	ADP
ftr-415	799	20	a	a	DET
ftr-415	799	21	trade	trade	NOUN
ftr-415	799	22	date	date	NOUN
ftr-415	799	23	in	in	ADP
ftr-415	799	24	one	one	NUM
ftr-415	799	25	year	year	NOUN
ftr-415	799	26	and	and	CCONJ
ftr-415	799	27	a	a	DET
ftr-415	799	28	settlement	settlement	NOUN
ftr-415	799	29	date	date	NOUN
ftr-415	799	30	the	the	DET
ftr-415	799	31	following	following	ADJ
ftr-415	799	32	year	year	NOUN
ftr-415	799	33	,	,	PUNCT
ftr-415	799	34	e.g.	e.g.	ADV
ftr-415	799	35	,	,	PUNCT
ftr-415	799	36	a	a	DET
ftr-415	799	37	december	december	PROPN
ftr-415	799	38	31	31	NUM
ftr-415	799	39	trade	trade	NOUN
ftr-415	799	40	date	date	NOUN
ftr-415	799	41	and	and	CCONJ
ftr-415	799	42	a	a	DET
ftr-415	799	43	january	january	PROPN
ftr-415	799	44	5	5	NUM
ftr-415	799	45	settlement	settlement	NOUN
ftr-415	799	46	date	date	NOUN
ftr-415	799	47	,	,	PUNCT
ftr-415	799	48	pursuant	pursuant	ADJ
ftr-415	799	49	to	to	ADP
ftr-415	799	50	§	§	PROPN
ftr-415	799	51	1259	1259	NUM
ftr-415	799	52	,	,	PUNCT
ftr-415	799	53	any	any	DET
ftr-415	799	54	gain	gain	NOUN
ftr-415	799	55	realized	realize	VERB
ftr-415	799	56	with	with	ADP
ftr-415	799	57	respect	respect	NOUN
ftr-415	799	58	to	to	ADP
ftr-415	799	59	the	the	DET
ftr-415	799	60	short	short	ADJ
ftr-415	799	61	position	position	NOUN
ftr-415	799	62	—	—	PUNCT
ftr-415	799	63	because	because	SCONJ
ftr-415	799	64	the	the	DET
ftr-415	799	65	stock	stock	NOUN
ftr-415	799	66	has	have	AUX
ftr-415	799	67	fallen	fall	VERB
ftr-415	799	68	in	in	ADP
ftr-415	799	69	value	value	NOUN
ftr-415	799	70	—	—	PUNCT
ftr-415	799	71	is	be	AUX
ftr-415	799	72	recognized	recognize	VERB
ftr-415	799	73	in	in	ADP
ftr-415	799	74	the	the	DET
ftr-415	799	75	year	year	NOUN
ftr-415	799	76	of	of	ADP
ftr-415	799	77	the	the	DET
ftr-415	799	78	trade	trade	NOUN
ftr-415	799	79	date	date	NOUN
ftr-415	799	80	on	on	ADP
ftr-415	799	81	which	which	PRON
ftr-415	799	82	the	the	DET
ftr-415	799	83	stock	stock	NOUN
ftr-415	799	84	to	to	PART
ftr-415	799	85	cover	cover	VERB
ftr-415	799	86	is	be	AUX
ftr-415	799	87	acquired	acquire	VERB
ftr-415	799	88	,	,	PUNCT
ftr-415	799	89	not	not	PART
ftr-415	799	90	the	the	DET
ftr-415	799	91	later	later	ADJ
ftr-415	799	92	year	year	NOUN
ftr-415	799	93	the	the	DET
ftr-415	799	94	short	short	ADJ
ftr-415	799	95	sale	sale	NOUN
ftr-415	799	96	is	be	AUX
ftr-415	799	97	closed	closed	ADJ
ftr-415	799	98	.	.	PUNCT
ftr-415	800	1	but	but	CCONJ
ftr-415	800	2	if	if	SCONJ
ftr-415	800	3	the	the	DET
ftr-415	800	4	short	short	ADJ
ftr-415	800	5	sale	sale	NOUN
ftr-415	800	6	is	be	AUX
ftr-415	800	7	closed	close	VERB
ftr-415	800	8	at	at	ADP
ftr-415	800	9	a	a	DET
ftr-415	800	10	loss	loss	NOUN
ftr-415	800	11	—	—	PUNCT
ftr-415	800	12	because	because	SCONJ
ftr-415	800	13	the	the	DET
ftr-415	800	14	stock	stock	NOUN
ftr-415	800	15	has	have	AUX
ftr-415	800	16	risen	rise	VERB
ftr-415	800	17	in	in	ADP
ftr-415	800	18	value—§	value—§	PROPN
ftr-415	800	19	1259	1259	NUM
ftr-415	800	20	does	do	AUX
ftr-415	800	21	not	not	PART
ftr-415	800	22	apply	apply	VERB
ftr-415	800	23	and	and	CCONJ
ftr-415	800	24	,	,	PUNCT
ftr-415	800	25	pursuant	pursuant	ADJ
ftr-415	800	26	to	to	ADP
ftr-415	800	27	reg	reg	NOUN
ftr-415	800	28	.	.	PUNCT
ftr-415	801	1	§	§	PROPN
ftr-415	801	2	1.1233	1.1233	NUM
ftr-415	801	3	-	-	PUNCT
ftr-415	801	4	1(a)(1	1(a)(1	NUM
ftr-415	801	5	)	)	PUNCT
ftr-415	801	6	and	and	CCONJ
ftr-415	801	7	rev	rev	PROPN
ftr-415	801	8	.	.	PROPN
ftr-415	801	9	rul	rul	NOUN
ftr-415	801	10	.	.	PUNCT
ftr-415	802	1	93	93	NUM
ftr-415	802	2	-	-	SYM
ftr-415	802	3	84	84	NUM
ftr-415	802	4	,	,	PUNCT
ftr-415	802	5	1993	1993	NUM
ftr-415	802	6	-	-	SYM
ftr-415	802	7	2	2	NUM
ftr-415	802	8	c.b	c.b	PROPN
ftr-415	802	9	.	.	PROPN
ftr-415	802	10	225	225	NUM
ftr-415	802	11	,	,	PUNCT
ftr-415	802	12	the	the	DET
ftr-415	802	13	loss	loss	NOUN
ftr-415	802	14	is	be	AUX
ftr-415	802	15	realized	realize	VERB
ftr-415	802	16	in	in	ADP
ftr-415	802	17	the	the	DET
ftr-415	802	18	year	year	NOUN
ftr-415	802	19	of	of	ADP
ftr-415	802	20	the	the	DET
ftr-415	802	21	closing	closing	NOUN
ftr-415	802	22	.	.	PUNCT
ftr-415	803	1	4	4	X
ftr-415	803	2	.	.	X
ftr-415	803	3	arkansas	arkansas	PROPN
ftr-415	803	4	best	well	ADV
ftr-415	803	5	did	do	AUX
ftr-415	803	6	n’t	not	PART
ftr-415	803	7	ring	ring	VERB
ftr-415	803	8	the	the	DET
ftr-415	803	9	death	death	NOUN
ftr-415	803	10	knell	knell	NOUN
ftr-415	803	11	for	for	ADP
ftr-415	803	12	all	all	DET
ftr-415	803	13	judicial	judicial	ADJ
ftr-415	803	14	exceptions	exception	NOUN
ftr-415	803	15	to	to	ADP
ftr-415	803	16	the	the	DET
ftr-415	803	17	statutory	statutory	ADJ
ftr-415	803	18	definition	definition	NOUN
ftr-415	803	19	of	of	ADP
ftr-415	803	20	“	"	PUNCT
ftr-415	803	21	capital	capital	NOUN
ftr-415	803	22	asset	asset	NOUN
ftr-415	803	23	.	.	PUNCT
ftr-415	803	24	”	"	PUNCT
ftr-415	804	1	davis	davis	PROPN
ftr-415	804	2	v.	v.	PROPN
ftr-415	804	3	commissioner	commissioner	PROPN
ftr-415	804	4	,	,	PUNCT
ftr-415	804	5	119	119	NUM
ftr-415	804	6	t.c	t.c	PROPN
ftr-415	804	7	.	.	PROPN
ftr-415	804	8	1	1	NUM
ftr-415	804	9	(	(	PUNCT
ftr-415	804	10	7/3/02	7/3/02	NUM
ftr-415	804	11	)	)	PUNCT
ftr-415	804	12	.	.	PUNCT
ftr-415	805	1	the	the	DET
ftr-415	805	2	taxpayer	taxpayer	NOUN
ftr-415	805	3	won	win	VERB
ftr-415	805	4	the	the	DET
ftr-415	805	5	california	california	PROPN
ftr-415	805	6	lottery	lottery	NOUN
ftr-415	805	7	and	and	CCONJ
ftr-415	805	8	received	receive	VERB
ftr-415	805	9	the	the	DET
ftr-415	805	10	right	right	NOUN
ftr-415	805	11	to	to	PART
ftr-415	805	12	20	20	NUM
ftr-415	805	13	annual	annual	ADJ
ftr-415	805	14	payments	payment	NOUN
ftr-415	805	15	of	of	ADP
ftr-415	805	16	$	$	SYM
ftr-415	805	17	679,000	679,000	NUM
ftr-415	805	18	each	each	PRON
ftr-415	805	19	.	.	PUNCT
ftr-415	806	1	subsequently	subsequently	ADV
ftr-415	806	2	,	,	PUNCT
ftr-415	806	3	the	the	DET
ftr-415	806	4	taxpayer	taxpayer	NOUN
ftr-415	806	5	sold	sell	VERB
ftr-415	806	6	a	a	DET
ftr-415	806	7	portion	portion	NOUN
ftr-415	806	8	of	of	ADP
ftr-415	806	9	his	his	PRON
ftr-415	806	10	right	right	NOUN
ftr-415	806	11	to	to	ADP
ftr-415	806	12	11	11	NUM
ftr-415	806	13	of	of	ADP
ftr-415	806	14	the	the	DET
ftr-415	806	15	14	14	NUM
ftr-415	806	16	remaining	remain	VERB
ftr-415	806	17	payments	payment	NOUN
ftr-415	806	18	for	for	ADP
ftr-415	806	19	approximately	approximately	ADV
ftr-415	806	20	$	$	SYM
ftr-415	806	21	1,040,000	1,040,000	NUM
ftr-415	806	22	and	and	CCONJ
ftr-415	806	23	reported	report	VERB
ftr-415	806	24	the	the	DET
ftr-415	806	25	gain	gain	NOUN
ftr-415	806	26	as	as	ADP
ftr-415	806	27	long	long	ADJ
ftr-415	806	28	-	-	PUNCT
ftr-415	806	29	term	term	NOUN
ftr-415	806	30	capital	capital	NOUN
ftr-415	806	31	gain	gain	NOUN
ftr-415	806	32	.	.	PUNCT
ftr-415	807	1	judge	judge	PROPN
ftr-415	807	2	chiechi	chiechi	PROPN
ftr-415	807	3	rejected	reject	VERB
ftr-415	807	4	the	the	DET
ftr-415	807	5	taxpayer	taxpayer	NOUN
ftr-415	807	6	’s	’s	PART
ftr-415	807	7	argument	argument	NOUN
ftr-415	807	8	that	that	SCONJ
ftr-415	807	9	the	the	DET
ftr-415	807	10	supreme	supreme	PROPN
ftr-415	807	11	court	court	PROPN
ftr-415	807	12	’s	’s	PART
ftr-415	807	13	decision	decision	NOUN
ftr-415	807	14	in	in	ADP
ftr-415	807	15	arkansas	arkansas	PROPN
ftr-415	807	16	best	good	ADJ
ftr-415	807	17	corp	corp	PROPN
ftr-415	807	18	.	.	PROPN
ftr-415	808	1	v.	v.	PROPN
ftr-415	808	2	commissioner	commissioner	PROPN
ftr-415	808	3	,	,	PUNCT
ftr-415	808	4	485	485	NUM
ftr-415	808	5	u.s	u.s	PROPN
ftr-415	808	6	.	.	PROPN
ftr-415	808	7	212	212	NUM
ftr-415	808	8	(	(	PUNCT
ftr-415	808	9	1998	1998	NUM
ftr-415	808	10	)	)	PUNCT
ftr-415	808	11	,	,	PUNCT
ftr-415	808	12	overruled	overrule	VERB
ftr-415	808	13	the	the	DET
ftr-415	808	14	line	line	NOUN
ftr-415	808	15	of	of	ADP
ftr-415	808	16	cases	case	NOUN
ftr-415	808	17	that	that	PRON
ftr-415	808	18	would	would	AUX
ftr-415	808	19	have	have	AUX
ftr-415	808	20	precluded	preclude	VERB
ftr-415	808	21	characterizing	characterize	VERB
ftr-415	808	22	the	the	DET
ftr-415	808	23	future	future	ADJ
ftr-415	808	24	lottery	lottery	NOUN
ftr-415	808	25	payments	payment	NOUN
ftr-415	808	26	as	as	ADP
ftr-415	808	27	a	a	DET
ftr-415	808	28	capital	capital	NOUN
ftr-415	808	29	asset	asset	NOUN
ftr-415	808	30	(	(	PUNCT
ftr-415	808	31	hort	hort	PROPN
ftr-415	808	32	v.	v.	PROPN
ftr-415	808	33	commissioner	commissioner	PROPN
ftr-415	808	34	,	,	PUNCT
ftr-415	808	35	313	313	NUM
ftr-415	808	36	u.s	u.s	PROPN
ftr-415	808	37	.	.	PROPN
ftr-415	808	38	28	28	NUM
ftr-415	808	39	(	(	PUNCT
ftr-415	808	40	1941	1941	NUM
ftr-415	808	41	)	)	PUNCT
ftr-415	808	42	;	;	PUNCT
ftr-415	809	1	commissioner	commissioner	NOUN
ftr-415	809	2	v.	v.	PROPN
ftr-415	809	3	p.g	p.g	PROPN
ftr-415	809	4	.	.	PROPN
ftr-415	809	5	lake	lake	PROPN
ftr-415	809	6	,	,	PUNCT
ftr-415	809	7	inc	inc	PROPN
ftr-415	809	8	.	.	PROPN
ftr-415	809	9	,	,	PUNCT
ftr-415	809	10	356	356	NUM
ftr-415	809	11	u.s	u.s	PROPN
ftr-415	809	12	.	.	PROPN
ftr-415	809	13	260	260	NUM
ftr-415	809	14	(	(	PUNCT
ftr-415	809	15	1958	1958	NUM
ftr-415	809	16	)	)	PUNCT
ftr-415	809	17	;	;	PUNCT
ftr-415	809	18	commissioner	commissioner	NOUN
ftr-415	809	19	v.	v.	ADP
ftr-415	809	20	gillette	gillette	PROPN
ftr-415	809	21	motor	motor	PROPN
ftr-415	809	22	transp	transp	PROPN
ftr-415	809	23	.	.	PROPN
ftr-415	809	24	,	,	PUNCT
ftr-415	809	25	inc	inc	PROPN
ftr-415	809	26	.	.	PROPN
ftr-415	809	27	,	,	PUNCT
ftr-415	809	28	364	364	NUM
ftr-415	809	29	u.s	u.s	PROPN
ftr-415	809	30	.	.	PROPN
ftr-415	809	31	130	130	NUM
ftr-415	809	32	(	(	PUNCT
ftr-415	809	33	1960	1960	NUM
ftr-415	809	34	)	)	PUNCT
ftr-415	809	35	;	;	PUNCT
ftr-415	809	36	and	and	CCONJ
ftr-415	809	37	united	united	PROPN
ftr-415	809	38	states	states	PROPN
ftr-415	809	39	v.	v.	ADP
ftr-415	809	40	midland	midland	PROPN
ftr-415	809	41	-	-	PUNCT
ftr-415	809	42	ross	ross	PROPN
ftr-415	809	43	corp	corp	PROPN
ftr-415	809	44	.	.	PROPN
ftr-415	809	45	,	,	PUNCT
ftr-415	809	46	381	381	NUM
ftr-415	809	47	u.s	u.s	PROPN
ftr-415	809	48	.	.	PROPN
ftr-415	809	49	54	54	NUM
ftr-415	809	50	(	(	PUNCT
ftr-415	809	51	1965	1965	NUM
ftr-415	809	52	)	)	PUNCT
ftr-415	809	53	)	)	PUNCT
ftr-415	809	54	,	,	PUNCT
ftr-415	809	55	citing	cite	VERB
ftr-415	809	56	footnote	footnote	VERB
ftr-415	809	57	5	5	NUM
ftr-415	809	58	of	of	ADP
ftr-415	809	59	the	the	DET
ftr-415	809	60	arkansas	arkansas	PROPN
ftr-415	809	61	best	good	ADJ
ftr-415	809	62	opinion.7	opinion.7	PROPN
ftr-415	809	63	in	in	ADP
ftr-415	809	64	holding	hold	VERB
ftr-415	809	65	that	that	SCONJ
ftr-415	809	66	the	the	DET
ftr-415	809	67	108	108	NUM
ftr-415	809	68	florida	florida	PROPN
ftr-415	809	69	tax	tax	NOUN
ftr-415	809	70	review	review	NOUN
ftr-415	809	71	[	[	X
ftr-415	809	72	vol.6	vol.6	NUM
ftr-415	809	73	:	:	PUNCT
ftr-415	809	74	si	si	ADJ
ftr-415	809	75	‘	'	PUNCT
ftr-415	809	76	capital	capital	NOUN
ftr-415	809	77	asset	asset	NOUN
ftr-415	809	78	’	'	PUNCT
ftr-415	809	79	to	to	PART
ftr-415	809	80	exclude	exclude	VERB
ftr-415	809	81	property	property	NOUN
ftr-415	809	82	representing	represent	VERB
ftr-415	809	83	income	income	NOUN
ftr-415	809	84	items	item	NOUN
ftr-415	809	85	or	or	CCONJ
ftr-415	809	86	accretions	accretion	NOUN
ftr-415	809	87	to	to	ADP
ftr-415	809	88	the	the	DET
ftr-415	809	89	value	value	NOUN
ftr-415	809	90	of	of	ADP
ftr-415	809	91	a	a	DET
ftr-415	809	92	capital	capital	NOUN
ftr-415	809	93	asset	asset	NOUN
ftr-415	809	94	themselves	themselves	PRON
ftr-415	809	95	properly	properly	ADV
ftr-415	809	96	attributable	attributable	ADJ
ftr-415	809	97	to	to	ADP
ftr-415	809	98	income	income	NOUN
ftr-415	809	99	,	,	PUNCT
ftr-415	809	100	”	"	PUNCT
ftr-415	809	101	even	even	ADV
ftr-415	809	102	though	though	SCONJ
ftr-415	809	103	these	these	DET
ftr-415	809	104	items	item	NOUN
ftr-415	809	105	are	be	AUX
ftr-415	809	106	property	property	NOUN
ftr-415	809	107	in	in	ADP
ftr-415	809	108	the	the	DET
ftr-415	809	109	broad	broad	ADJ
ftr-415	809	110	sense	sense	NOUN
ftr-415	809	111	of	of	ADP
ftr-415	809	112	the	the	DET
ftr-415	809	113	word	word	NOUN
ftr-415	809	114	.	.	PUNCT
ftr-415	810	1	midland	midland	PROPN
ftr-415	810	2	-	-	PUNCT
ftr-415	810	3	ross	ross	PROPN
ftr-415	810	4	.	.	PUNCT
ftr-415	811	1	see	see	VERB
ftr-415	811	2	,	,	PUNCT
ftr-415	811	3	e.g.	e.g.	ADV
ftr-415	811	4	,	,	PUNCT
ftr-415	811	5	gillette	gillette	PROPN
ftr-415	811	6	motor	motor	NOUN
ftr-415	811	7	(	(	PUNCT
ftr-415	811	8	“	"	PUNCT
ftr-415	811	9	capital	capital	NOUN
ftr-415	811	10	asset	asset	NOUN
ftr-415	811	11	”	"	PUNCT
ftr-415	811	12	does	do	AUX
ftr-415	811	13	not	not	PART
ftr-415	811	14	include	include	VERB
ftr-415	811	15	compensation	compensation	NOUN
ftr-415	811	16	awarded	award	VERB
ftr-415	811	17	taxpayer	taxpayer	NOUN
ftr-415	811	18	that	that	PRON
ftr-415	811	19	represented	represent	VERB
ftr-415	811	20	fair	fair	ADJ
ftr-415	811	21	rental	rental	ADJ
ftr-415	811	22	value	value	NOUN
ftr-415	811	23	of	of	ADP
ftr-415	811	24	its	its	PRON
ftr-415	811	25	facilities	facility	NOUN
ftr-415	811	26	)	)	PUNCT
ftr-415	811	27	;	;	PUNCT
ftr-415	812	1	p.	p.	NOUN
ftr-415	812	2	g.	g.	PROPN
ftr-415	812	3	lake	lake	PROPN
ftr-415	812	4	(	(	PUNCT
ftr-415	812	5	“	"	PUNCT
ftr-415	812	6	capital	capital	NOUN
ftr-415	812	7	asset	asset	NOUN
ftr-415	812	8	”	"	PUNCT
ftr-415	812	9	does	do	AUX
ftr-415	812	10	not	not	PART
ftr-415	812	11	include	include	VERB
ftr-415	812	12	proceeds	proceed	NOUN
ftr-415	812	13	from	from	ADP
ftr-415	812	14	sale	sale	NOUN
ftr-415	812	15	of	of	ADP
ftr-415	812	16	oil	oil	NOUN
ftr-415	812	17	payment	payment	NOUN
ftr-415	812	18	rights	right	NOUN
ftr-415	812	19	)	)	PUNCT
ftr-415	812	20	;	;	PUNCT
ftr-415	812	21	hort	hort	NOUN
ftr-415	812	22	(	(	PUNCT
ftr-415	812	23	“	"	PUNCT
ftr-415	812	24	capital	capital	NOUN
ftr-415	812	25	asset	asset	NOUN
ftr-415	812	26	”	"	PUNCT
ftr-415	812	27	does	do	AUX
ftr-415	812	28	not	not	PART
ftr-415	812	29	include	include	VERB
ftr-415	812	30	payment	payment	NOUN
ftr-415	812	31	to	to	ADP
ftr-415	812	32	lessor	lessor	NOUN
ftr-415	812	33	for	for	ADP
ftr-415	812	34	cancellation	cancellation	NOUN
ftr-415	812	35	of	of	ADP
ftr-415	812	36	unexpired	unexpired	ADJ
ftr-415	812	37	portion	portion	NOUN
ftr-415	812	38	of	of	ADP
ftr-415	812	39	a	a	DET
ftr-415	812	40	lease	lease	NOUN
ftr-415	812	41	)	)	PUNCT
ftr-415	812	42	.	.	PUNCT
ftr-415	813	1	this	this	DET
ftr-415	813	2	line	line	NOUN
ftr-415	813	3	of	of	ADP
ftr-415	813	4	cases	case	NOUN
ftr-415	813	5	,	,	PUNCT
ftr-415	813	6	based	base	VERB
ftr-415	813	7	on	on	ADP
ftr-415	813	8	the	the	DET
ftr-415	813	9	premise	premise	NOUN
ftr-415	813	10	that	that	SCONJ
ftr-415	813	11	§	§	PROPN
ftr-415	813	12	1221	1221	NUM
ftr-415	813	13	“	"	PUNCT
ftr-415	813	14	property	property	NOUN
ftr-415	813	15	”	"	PUNCT
ftr-415	813	16	does	do	AUX
ftr-415	813	17	not	not	PART
ftr-415	813	18	include	include	VERB
ftr-415	813	19	claims	claim	NOUN
ftr-415	813	20	or	or	CCONJ
ftr-415	813	21	rights	right	NOUN
ftr-415	813	22	to	to	ADP
ftr-415	813	23	ordinary	ordinary	ADJ
ftr-415	813	24	income	income	NOUN
ftr-415	813	25	,	,	PUNCT
ftr-415	813	26	has	have	VERB
ftr-415	813	27	no	no	DET
ftr-415	813	28	application	application	NOUN
ftr-415	813	29	in	in	ADP
ftr-415	813	30	the	the	DET
ftr-415	813	31	present	present	ADJ
ftr-415	813	32	context	context	NOUN
ftr-415	813	33	.	.	PUNCT
ftr-415	814	1	petitioner	petitioner	NOUN
ftr-415	814	2	sold	sell	VERB
ftr-415	814	3	capital	capital	NOUN
ftr-415	814	4	stock	stock	NOUN
ftr-415	814	5	,	,	PUNCT
ftr-415	814	6	not	not	PART
ftr-415	814	7	a	a	DET
ftr-415	814	8	claim	claim	NOUN
ftr-415	814	9	to	to	ADP
ftr-415	814	10	ordinary	ordinary	ADJ
ftr-415	814	11	income	income	NOUN
ftr-415	814	12	.	.	PUNCT
ftr-415	815	1	[	[	X
ftr-415	815	2	citations	citation	NOUN
ftr-415	815	3	omitted	omit	VERB
ftr-415	815	4	]	]	PUNCT
ftr-415	815	5	.	.	PUNCT
ftr-415	816	1	taxpayer	taxpayer	NOUN
ftr-415	816	2	realized	realize	VERB
ftr-415	816	3	ordinary	ordinary	ADJ
ftr-415	816	4	income	income	NOUN
ftr-415	816	5	,	,	PUNCT
ftr-415	816	6	not	not	PART
ftr-415	816	7	capital	capital	NOUN
ftr-415	816	8	gain	gain	NOUN
ftr-415	816	9	,	,	PUNCT
ftr-415	816	10	on	on	ADP
ftr-415	816	11	the	the	DET
ftr-415	816	12	sale	sale	NOUN
ftr-415	816	13	,	,	PUNCT
ftr-415	816	14	the	the	DET
ftr-415	816	15	tax	tax	NOUN
ftr-415	816	16	court	court	NOUN
ftr-415	816	17	specifically	specifically	ADV
ftr-415	816	18	held	hold	VERB
ftr-415	816	19	that	that	SCONJ
ftr-415	816	20	the	the	DET
ftr-415	816	21	“	"	PUNCT
ftr-415	816	22	right	right	NOUN
ftr-415	816	23	to	to	PART
ftr-415	816	24	receive	receive	VERB
ftr-415	816	25	future	future	ADJ
ftr-415	816	26	annual	annual	ADJ
ftr-415	816	27	lottery	lottery	NOUN
ftr-415	816	28	payments	payment	NOUN
ftr-415	816	29	does	do	AUX
ftr-415	816	30	not	not	PART
ftr-415	816	31	constitute	constitute	VERB
ftr-415	816	32	a	a	DET
ftr-415	816	33	capital	capital	NOUN
ftr-415	816	34	asset	asset	NOUN
ftr-415	816	35	within	within	ADP
ftr-415	816	36	the	the	DET
ftr-415	816	37	meaning	meaning	NOUN
ftr-415	816	38	of	of	ADP
ftr-415	816	39	section	section	NOUN
ftr-415	816	40	1221	1221	NUM
ftr-415	816	41	,	,	PUNCT
ftr-415	816	42	”	"	PUNCT
ftr-415	816	43	without	without	ADP
ftr-415	816	44	placing	place	VERB
ftr-415	816	45	much	much	ADJ
ftr-415	816	46	,	,	PUNCT
ftr-415	816	47	if	if	SCONJ
ftr-415	816	48	any	any	PRON
ftr-415	816	49	,	,	PUNCT
ftr-415	816	50	emphasis	emphasis	NOUN
ftr-415	816	51	on	on	ADP
ftr-415	816	52	the	the	DET
ftr-415	816	53	temporal	temporal	ADJ
ftr-415	816	54	division	division	NOUN
ftr-415	816	55	.	.	PUNCT
ftr-415	817	1	[	[	AUX
ftr-415	817	2	compare	compare	NOUN
ftr-415	817	3	mcallister	mcallister	PROPN
ftr-415	817	4	v.	v.	PROPN
ftr-415	817	5	commissioner	commissioner	PROPN
ftr-415	817	6	,	,	PUNCT
ftr-415	817	7	157	157	NUM
ftr-415	817	8	f.2d	f.2d	SYM
ftr-415	817	9	235	235	NUM
ftr-415	817	10	(	(	PUNCT
ftr-415	817	11	2d	2d	NUM
ftr-415	817	12	cir	cir	NOUN
ftr-415	817	13	.	.	PUNCT
ftr-415	817	14	1946	1946	NUM
ftr-415	817	15	)	)	PUNCT
ftr-415	817	16	,	,	PUNCT
ftr-415	817	17	cert	cert	PROPN
ftr-415	817	18	.	.	PUNCT
ftr-415	817	19	denied	deny	VERB
ftr-415	817	20	,	,	PUNCT
ftr-415	817	21	330	330	NUM
ftr-415	817	22	u.s	u.s	PROPN
ftr-415	817	23	.	.	PROPN
ftr-415	817	24	826	826	NUM
ftr-415	817	25	(	(	PUNCT
ftr-415	817	26	1947	1947	NUM
ftr-415	817	27	)	)	PUNCT
ftr-415	817	28	.	.	PUNCT
ftr-415	818	1	]	]	PUNCT
ftr-415	818	2	.	.	PUNCT
ftr-415	819	1	in	in	ADP
ftr-415	819	2	this	this	DET
ftr-415	819	3	regard	regard	NOUN
ftr-415	819	4	,	,	PUNCT
ftr-415	819	5	footnote	footnote	VERB
ftr-415	819	6	9	9	NUM
ftr-415	819	7	of	of	ADP
ftr-415	819	8	the	the	DET
ftr-415	819	9	davis	davis	PROPN
ftr-415	819	10	opinion	opinion	NOUN
ftr-415	819	11	states	state	NOUN
ftr-415	819	12	:	:	PUNCT
ftr-415	819	13	it	it	PRON
ftr-415	819	14	is	be	AUX
ftr-415	819	15	well	well	ADV
ftr-415	819	16	established	establish	VERB
ftr-415	819	17	that	that	SCONJ
ftr-415	819	18	the	the	DET
ftr-415	819	19	purpose	purpose	NOUN
ftr-415	819	20	for	for	ADP
ftr-415	819	21	capital	capital	NOUN
ftr-415	819	22	-	-	PUNCT
ftr-415	819	23	gains	gain	NOUN
ftr-415	819	24	treatment	treatment	NOUN
ftr-415	819	25	is	be	AUX
ftr-415	819	26	to	to	PART
ftr-415	819	27	afford	afford	VERB
ftr-415	819	28	capital	capital	NOUN
ftr-415	819	29	-	-	PUNCT
ftr-415	819	30	gains	gain	NOUN
ftr-415	819	31	treatment	treatment	NOUN
ftr-415	819	32	only	only	ADV
ftr-415	819	33	in	in	ADP
ftr-415	819	34	situations	situation	NOUN
ftr-415	819	35	typically	typically	ADV
ftr-415	819	36	involving	involve	VERB
ftr-415	819	37	the	the	DET
ftr-415	819	38	realization	realization	NOUN
ftr-415	819	39	of	of	ADP
ftr-415	819	40	appreciation	appreciation	NOUN
ftr-415	819	41	in	in	ADP
ftr-415	819	42	value	value	NOUN
ftr-415	819	43	accrued	accrue	VERB
ftr-415	819	44	over	over	ADP
ftr-415	819	45	a	a	DET
ftr-415	819	46	substantial	substantial	ADJ
ftr-415	819	47	period	period	NOUN
ftr-415	819	48	of	of	ADP
ftr-415	819	49	time	time	NOUN
ftr-415	819	50	,	,	PUNCT
ftr-415	819	51	and	and	CCONJ
ftr-415	819	52	thus	thus	ADV
ftr-415	819	53	to	to	PART
ftr-415	819	54	ameliorate	ameliorate	VERB
ftr-415	819	55	the	the	DET
ftr-415	819	56	hardship	hardship	NOUN
ftr-415	819	57	of	of	ADP
ftr-415	819	58	taxation	taxation	NOUN
ftr-415	819	59	of	of	ADP
ftr-415	819	60	the	the	DET
ftr-415	819	61	entire	entire	ADJ
ftr-415	819	62	gain	gain	NOUN
ftr-415	819	63	in	in	ADP
ftr-415	819	64	one	one	NUM
ftr-415	819	65	year	year	NOUN
ftr-415	819	66	.	.	PUNCT
ftr-415	820	1	*	*	PUNCT
ftr-415	821	1	*	*	PUNCT
ftr-415	821	2	*	*	PUNCT
ftr-415	822	1	[	[	X
ftr-415	822	2	commissioner	commissioner	NOUN
ftr-415	822	3	v.	v.	ADP
ftr-415	822	4	gillette	gillette	PROPN
ftr-415	822	5	motor	motor	PROPN
ftr-415	822	6	transp	transp	PROPN
ftr-415	822	7	.	.	PROPN
ftr-415	822	8	,	,	PUNCT
ftr-415	822	9	inc	inc	PROPN
ftr-415	822	10	.	.	PROPN
ftr-415	822	11	,	,	PUNCT
ftr-415	822	12	364	364	NUM
ftr-415	822	13	u.s	u.s	PROPN
ftr-415	822	14	.	.	PROPN
ftr-415	822	15	130	130	NUM
ftr-415	822	16	,	,	PUNCT
ftr-415	822	17	134	134	NUM
ftr-415	822	18	,	,	PUNCT
ftr-415	822	19	80	80	NUM
ftr-415	822	20	s.	s.	PROPN
ftr-415	822	21	ct	ct	PROPN
ftr-415	822	22	.	.	PROPN
ftr-415	822	23	1497	1497	NUM
ftr-415	822	24	,	,	PUNCT
ftr-415	822	25	4	4	NUM
ftr-415	822	26	l.	l.	PROPN
ftr-415	822	27	ed	ed	PROPN
ftr-415	822	28	.	.	PUNCT
ftr-415	823	1	2d	2d	PROPN
ftr-415	823	2	1617	1617	NUM
ftr-415	823	3	(	(	PUNCT
ftr-415	823	4	1960	1960	NUM
ftr-415	823	5	)	)	PUNCT
ftr-415	824	1	(	(	PUNCT
ftr-415	824	2	citing	cite	VERB
ftr-415	824	3	burnet	burnet	PROPN
ftr-415	824	4	v.	v.	ADP
ftr-415	824	5	harmel	harmel	PROPN
ftr-415	824	6	,	,	PUNCT
ftr-415	824	7	287	287	NUM
ftr-415	824	8	u.s	u.s	PROPN
ftr-415	824	9	.	.	PROPN
ftr-415	824	10	103	103	NUM
ftr-415	824	11	,	,	PUNCT
ftr-415	824	12	106	106	NUM
ftr-415	824	13	,	,	PUNCT
ftr-415	824	14	53	53	NUM
ftr-415	824	15	s.	s.	PROPN
ftr-415	824	16	ct	ct	PROPN
ftr-415	824	17	.	.	PROPN
ftr-415	824	18	74	74	NUM
ftr-415	824	19	,	,	PUNCT
ftr-415	824	20	77	77	NUM
ftr-415	824	21	l.	l.	PROPN
ftr-415	824	22	ed	ed	PROPN
ftr-415	824	23	.	.	PROPN
ftr-415	825	1	199	199	NUM
ftr-415	825	2	(	(	PUNCT
ftr-415	825	3	1932	1932	NUM
ftr-415	825	4	)	)	PUNCT
ftr-415	825	5	)	)	PUNCT
ftr-415	825	6	.	.	PUNCT
ftr-415	826	1	]	]	PUNCT
ftr-415	826	2	.	.	PUNCT
ftr-415	827	1	a.	a.	PROPN
ftr-415	827	2	united	united	PROPN
ftr-415	827	3	states	states	PROPN
ftr-415	827	4	v.	v.	ADP
ftr-415	827	5	maginnis	maginnis	PROPN
ftr-415	827	6	,	,	PUNCT
ftr-415	827	7	2002	2002	NUM
ftr-415	827	8	-	-	SYM
ftr-415	827	9	1	1	NUM
ftr-415	827	10	u.s.t.c	u.s.t.c	PROPN
ftr-415	827	11	.	.	PROPN
ftr-415	827	12	¶50,494	¶50,494	PROPN
ftr-415	827	13	,	,	PUNCT
ftr-415	827	14	89	89	NUM
ftr-415	827	15	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	827	16	3028	3028	NUM
ftr-415	827	17	(	(	PUNCT
ftr-415	827	18	d.	d.	NOUN
ftr-415	827	19	or	or	CCONJ
ftr-415	827	20	.	.	PUNCT
ftr-415	828	1	5/28/02	5/28/02	NUM
ftr-415	828	2	)	)	PUNCT
ftr-415	828	3	.	.	PUNCT
ftr-415	829	1	summary	summary	NOUN
ftr-415	829	2	judgment	judgment	NOUN
ftr-415	829	3	was	be	AUX
ftr-415	829	4	entered	enter	VERB
ftr-415	829	5	in	in	ADP
ftr-415	829	6	the	the	DET
ftr-415	829	7	government	government	NOUN
ftr-415	829	8	’s	’s	PART
ftr-415	829	9	favor	favor	NOUN
ftr-415	829	10	,	,	PUNCT
ftr-415	829	11	holding	hold	VERB
ftr-415	829	12	that	that	PRON
ftr-415	829	13	gain	gain	NOUN
ftr-415	829	14	recognized	recognize	VERB
ftr-415	829	15	on	on	ADP
ftr-415	829	16	the	the	DET
ftr-415	829	17	assignment	assignment	NOUN
ftr-415	829	18	of	of	ADP
ftr-415	829	19	lottery	lottery	NOUN
ftr-415	829	20	winnings	winning	NOUN
ftr-415	829	21	to	to	ADP
ftr-415	829	22	a	a	DET
ftr-415	829	23	third	third	ADJ
ftr-415	829	24	party	party	NOUN
ftr-415	829	25	for	for	ADP
ftr-415	829	26	a	a	DET
ftr-415	829	27	lump	lump	NOUN
ftr-415	829	28	-	-	PUNCT
ftr-415	829	29	sum	sum	NOUN
ftr-415	829	30	cash	cash	NOUN
ftr-415	829	31	payment	payment	NOUN
ftr-415	829	32	was	be	AUX
ftr-415	829	33	ordinary	ordinary	ADJ
ftr-415	829	34	income	income	NOUN
ftr-415	829	35	,	,	PUNCT
ftr-415	829	36	not	not	PART
ftr-415	829	37	capital	capital	NOUN
ftr-415	829	38	gain	gain	NOUN
ftr-415	829	39	.	.	PUNCT
ftr-415	830	1	5	5	X
ftr-415	830	2	.	.	PUNCT
ftr-415	830	3	“	"	PUNCT
ftr-415	830	4	putting	put	VERB
ftr-415	830	5	”	"	PUNCT
ftr-415	830	6	lipstick	lipstick	NOUN
ftr-415	830	7	on	on	ADP
ftr-415	830	8	the	the	DET
ftr-415	830	9	telltale	telltale	ADJ
ftr-415	830	10	collar	collar	NOUN
ftr-415	830	11	.	.	PUNCT
ftr-415	831	1	rev	rev	PROPN
ftr-415	831	2	.	.	PUNCT
ftr-415	832	1	rul	rul	PROPN
ftr-415	832	2	.	.	PUNCT
ftr-415	832	3	2002	2002	NUM
ftr-415	832	4	-	-	SYM
ftr-415	832	5	66	66	NUM
ftr-415	832	6	,	,	PUNCT
ftr-415	832	7	2002	2002	NUM
ftr-415	832	8	-	-	SYM
ftr-415	832	9	45	45	NUM
ftr-415	832	10	i.r.b	i.r.b	NOUN
ftr-415	832	11	.	.	PUNCT
ftr-415	833	1	812	812	NUM
ftr-415	833	2	(	(	PUNCT
ftr-415	833	3	11/12/02	11/12/02	PROPN
ftr-415	833	4	)	)	PUNCT
ftr-415	833	5	.	.	PUNCT
ftr-415	834	1	if	if	SCONJ
ftr-415	834	2	the	the	DET
ftr-415	834	3	grantor	grantor	NOUN
ftr-415	834	4	of	of	ADP
ftr-415	834	5	a	a	DET
ftr-415	834	6	qualified	qualified	ADJ
ftr-415	834	7	covered	cover	VERB
ftr-415	834	8	call	call	NOUN
ftr-415	834	9	option	option	NOUN
ftr-415	834	10	holds	hold	VERB
ftr-415	834	11	a	a	DET
ftr-415	834	12	put	put	NOUN
ftr-415	834	13	option	option	NOUN
ftr-415	834	14	on	on	ADP
ftr-415	834	15	the	the	DET
ftr-415	834	16	same	same	ADJ
ftr-415	834	17	underlying	underlying	ADJ
ftr-415	834	18	equity	equity	NOUN
ftr-415	834	19	,	,	PUNCT
ftr-415	834	20	the	the	DET
ftr-415	834	21	presence	presence	NOUN
ftr-415	834	22	of	of	ADP
ftr-415	834	23	the	the	DET
ftr-415	834	24	purchased	purchase	VERB
ftr-415	834	25	put	put	NOUN
ftr-415	834	26	causes	cause	VERB
ftr-415	834	27	the	the	DET
ftr-415	834	28	stock	stock	NOUN
ftr-415	834	29	and	and	CCONJ
ftr-415	834	30	the	the	DET
ftr-415	834	31	qualified	qualified	ADJ
ftr-415	834	32	covered	cover	VERB
ftr-415	834	33	call	call	NOUN
ftr-415	834	34	option	option	NOUN
ftr-415	834	35	to	to	PART
ftr-415	834	36	constitute	constitute	VERB
ftr-415	834	37	part	part	NOUN
ftr-415	834	38	of	of	ADP
ftr-415	834	39	a	a	DET
ftr-415	834	40	larger	large	ADJ
ftr-415	834	41	straddle	straddle	NOUN
ftr-415	834	42	within	within	ADP
ftr-415	834	43	the	the	DET
ftr-415	834	44	meaning	meaning	NOUN
ftr-415	834	45	of	of	ADP
ftr-415	834	46	§	§	PROPN
ftr-415	834	47	1092(c)(4)(a	1092(c)(4)(a	NUM
ftr-415	834	48	)	)	PUNCT
ftr-415	834	49	.	.	PUNCT
ftr-415	835	1	in	in	ADP
ftr-415	835	2	such	such	ADJ
ftr-415	835	3	event	event	NOUN
ftr-415	835	4	,	,	PUNCT
ftr-415	835	5	under	under	ADP
ftr-415	835	6	§	§	PROPN
ftr-415	835	7	1092(a	1092(a	NOUN
ftr-415	835	8	)	)	PUNCT
ftr-415	835	9	,	,	PUNCT
ftr-415	835	10	the	the	DET
ftr-415	835	11	amount	amount	NOUN
ftr-415	835	12	of	of	ADP
ftr-415	835	13	losses	loss	NOUN
ftr-415	835	14	that	that	PRON
ftr-415	835	15	may	may	AUX
ftr-415	835	16	be	be	AUX
ftr-415	835	17	recognized	recognize	VERB
ftr-415	835	18	is	be	AUX
ftr-415	835	19	limited	limit	VERB
ftr-415	835	20	to	to	ADP
ftr-415	835	21	the	the	DET
ftr-415	835	22	amount	amount	NOUN
ftr-415	835	23	by	by	ADP
ftr-415	835	24	which	which	PRON
ftr-415	835	25	the	the	DET
ftr-415	835	26	losses	loss	NOUN
ftr-415	835	27	exceed	exceed	VERB
ftr-415	835	28	the	the	DET
ftr-415	835	29	unrecognized	unrecognized	ADJ
ftr-415	835	30	gain	gain	NOUN
ftr-415	835	31	in	in	ADP
ftr-415	835	32	any	any	DET
ftr-415	835	33	offsetting	offset	VERB
ftr-415	835	34	positions	position	NOUN
ftr-415	835	35	in	in	ADP
ftr-415	835	36	that	that	DET
ftr-415	835	37	straddle	straddle	NOUN
ftr-415	835	38	.	.	PUNCT
ftr-415	836	1	b.	b.	PROPN
ftr-415	836	2	section	section	NOUN
ftr-415	836	3	121	121	NUM
ftr-415	836	4	1	1	NUM
ftr-415	836	5	.	.	PUNCT
ftr-415	837	1	a	a	DET
ftr-415	837	2	man	man	NOUN
ftr-415	837	3	’s	’s	PART
ftr-415	837	4	(	(	PUNCT
ftr-415	837	5	wom	wom	PROPN
ftr-415	837	6	an	an	DET
ftr-415	837	7	’s	’s	NOUN
ftr-415	837	8	)	)	PUNCT
ftr-415	837	9	home	home	NOUN
ftr-415	837	10	is	be	AUX
ftr-415	837	11	his	his	PRON
ftr-415	837	12	(	(	PUNCT
ftr-415	837	13	her	her	PRON
ftr-415	837	14	)	)	PUNCT
ftr-415	837	15	tax	tax	NOUN
ftr-415	837	16	-	-	PUNCT
ftr-415	837	17	free	free	ADJ
ftr-415	837	18	castle	castle	NOUN
ftr-415	837	19	.	.	PUNCT
ftr-415	838	1	t.d	t.d	PROPN
ftr-415	838	2	.	.	NOUN
ftr-415	838	3	9030	9030	NUM
ftr-415	838	4	,	,	PUNCT
ftr-415	839	1	exclusion	exclusion	NOUN
ftr-415	839	2	of	of	ADP
ftr-415	839	3	gain	gain	NOUN
ftr-415	839	4	from	from	ADP
ftr-415	839	5	sale	sale	NOUN
ftr-415	839	6	or	or	CCONJ
ftr-415	839	7	exchange	exchange	NOUN
ftr-415	839	8	of	of	ADP
ftr-415	839	9	a	a	DET
ftr-415	839	10	principal	principal	ADJ
ftr-415	839	11	residence	residence	NOUN
ftr-415	839	12	,	,	PUNCT
ftr-415	839	13	67	67	NUM
ftr-415	839	14	f.r	f.r	NOUN
ftr-415	839	15	.	.	NOUN
ftr-415	839	16	78358	78358	NUM
ftr-415	839	17	(	(	PUNCT
ftr-415	839	18	12/24/02	12/24/02	NUM
ftr-415	839	19	)	)	PUNCT
ftr-415	840	1	[	[	X
ftr-415	840	2	proposed	propose	VERB
ftr-415	840	3	in	in	ADP
ftr-415	840	4	reg-105235	reg-105235	NOUN
ftr-415	840	5	-	-	PUNCT
ftr-415	840	6	99	99	NUM
ftr-415	840	7	,	,	PUNCT
ftr-415	840	8	exclusion	exclusion	NOUN
ftr-415	840	9	of	of	ADP
ftr-415	840	10	gain	gain	NOUN
ftr-415	840	11	from	from	ADP
ftr-415	840	12	sale	sale	NOUN
ftr-415	840	13	or	or	CCONJ
ftr-415	840	14	exchange	exchange	NOUN
ftr-415	840	15	of	of	ADP
ftr-415	840	16	a	a	DET
ftr-415	840	17	principal	principal	ADJ
ftr-415	840	18	residence	residence	NOUN
ftr-415	840	19	,	,	PUNCT
ftr-415	840	20	65	65	NUM
ftr-415	840	21	f.r	f.r	NOUN
ftr-415	840	22	.	.	PROPN
ftr-415	840	23	60136	60136	NUM
ftr-415	840	24	(	(	PUNCT
ftr-415	840	25	10/10/00	10/10/00	PROPN
ftr-415	840	26	)	)	PUNCT
ftr-415	840	27	]	]	PUNCT
ftr-415	840	28	.	.	PUNCT
ftr-415	841	1	the	the	DET
ftr-415	841	2	treasury	treasury	PROPN
ftr-415	841	3	department	department	PROPN
ftr-415	841	4	has	have	AUX
ftr-415	841	5	promulgated	promulgate	VERB
ftr-415	841	6	final	final	ADJ
ftr-415	841	7	regulations	regulation	NOUN
ftr-415	841	8	[	[	X
ftr-415	841	9	regs	reg	NOUN
ftr-415	841	10	.	.	PUNCT
ftr-415	842	1	§	§	PROPN
ftr-415	842	2	§	§	PROPN
ftr-415	842	3	1.121	1.121	NUM
ftr-415	842	4	-	-	SYM
ftr-415	842	5	1	1	NUM
ftr-415	842	6	through	through	ADP
ftr-415	842	7	1.121	1.121	NUM
ftr-415	842	8	-	-	SYM
ftr-415	842	9	4	4	NUM
ftr-415	842	10	]	]	PUNCT
ftr-415	842	11	dealing	deal	VERB
ftr-415	842	12	with	with	ADP
ftr-415	842	13	the	the	DET
ftr-415	842	14	§	§	PROPN
ftr-415	842	15	121	121	NUM
ftr-415	842	16	exclusion	exclusion	NOUN
ftr-415	842	17	of	of	ADP
ftr-415	842	18	up	up	ADP
ftr-415	842	19	to	to	PART
ftr-415	842	20	$	$	SYM
ftr-415	842	21	250,000	250,000	NUM
ftr-415	842	22	(	(	PUNCT
ftr-415	842	23	$	$	SYM
ftr-415	842	24	500,000	500,000	NUM
ftr-415	842	25	for	for	ADP
ftr-415	842	26	joint	joint	ADJ
ftr-415	842	27	returns	return	NOUN
ftr-415	842	28	)	)	PUNCT
ftr-415	842	29	of	of	ADP
ftr-415	842	30	gain	gain	NOUN
ftr-415	842	31	on	on	ADP
ftr-415	842	32	the	the	DET
ftr-415	842	33	sale	sale	NOUN
ftr-415	842	34	of	of	ADP
ftr-415	842	35	the	the	DET
ftr-415	842	36	taxpayer	taxpayer	NOUN
ftr-415	842	37	’s	’s	PART
ftr-415	842	38	principal	principal	ADJ
ftr-415	842	39	residence	residence	NOUN
ftr-415	842	40	if	if	SCONJ
ftr-415	842	41	the	the	DET
ftr-415	842	42	2003	2003	NUM
ftr-415	842	43	]	]	PUNCT
ftr-415	842	44	recent	recent	ADJ
ftr-415	842	45	developments	development	NOUN
ftr-415	842	46	in	in	ADP
ftr-415	842	47	federal	federal	ADJ
ftr-415	842	48	income	income	NOUN
ftr-415	842	49	taxation	taxation	NOUN
ftr-415	842	50	109	109	NUM
ftr-415	842	51	taxpayer	taxpayer	NOUN
ftr-415	842	52	owned	own	VERB
ftr-415	842	53	and	and	CCONJ
ftr-415	842	54	used	use	VERB
ftr-415	842	55	the	the	DET
ftr-415	842	56	property	property	NOUN
ftr-415	842	57	as	as	ADP
ftr-415	842	58	his	his	PRON
ftr-415	842	59	principal	principal	ADJ
ftr-415	842	60	residence	residence	NOUN
ftr-415	842	61	for	for	ADP
ftr-415	842	62	at	at	ADV
ftr-415	842	63	least	least	ADV
ftr-415	842	64	2	2	NUM
ftr-415	842	65	years	year	NOUN
ftr-415	842	66	of	of	ADP
ftr-415	842	67	the	the	DET
ftr-415	842	68	preceding	precede	VERB
ftr-415	842	69	5	5	NUM
ftr-415	842	70	-	-	PUNCT
ftr-415	842	71	year	year	NOUN
ftr-415	842	72	period	period	NOUN
ftr-415	842	73	.	.	PUNCT
ftr-415	842	74	!	!	PUNCT
ftr-415	843	1	the	the	DET
ftr-415	843	2	final	final	ADJ
ftr-415	843	3	regulations	regulation	NOUN
ftr-415	843	4	follow	follow	VERB
ftr-415	843	5	the	the	DET
ftr-415	843	6	proposed	propose	VERB
ftr-415	843	7	regulations	regulation	NOUN
ftr-415	843	8	in	in	ADP
ftr-415	843	9	providing	provide	VERB
ftr-415	843	10	that	that	SCONJ
ftr-415	843	11	whether	whether	SCONJ
ftr-415	843	12	a	a	DET
ftr-415	843	13	property	property	NOUN
ftr-415	843	14	qualifies	qualifie	NOUN
ftr-415	843	15	as	as	ADP
ftr-415	843	16	the	the	DET
ftr-415	843	17	taxpayer	taxpayer	NOUN
ftr-415	843	18	’s	’s	PART
ftr-415	843	19	principal	principal	ADJ
ftr-415	843	20	residence	residence	NOUN
ftr-415	843	21	depends	depend	VERB
ftr-415	843	22	upon	upon	SCONJ
ftr-415	843	23	all	all	DET
ftr-415	843	24	the	the	DET
ftr-415	843	25	facts	fact	NOUN
ftr-415	843	26	and	and	CCONJ
ftr-415	843	27	circumstances	circumstance	NOUN
ftr-415	843	28	.	.	PUNCT
ftr-415	844	1	if	if	SCONJ
ftr-415	844	2	the	the	DET
ftr-415	844	3	property	property	NOUN
ftr-415	844	4	is	be	AUX
ftr-415	844	5	used	use	VERB
ftr-415	844	6	a	a	DET
ftr-415	844	7	majority	majority	NOUN
ftr-415	844	8	of	of	ADP
ftr-415	844	9	the	the	DET
ftr-415	844	10	time	time	NOUN
ftr-415	844	11	during	during	ADP
ftr-415	844	12	the	the	DET
ftr-415	844	13	year	year	NOUN
ftr-415	844	14	it	it	PRON
ftr-415	844	15	will	will	AUX
ftr-415	844	16	ordinarily	ordinarily	ADV
ftr-415	844	17	be	be	AUX
ftr-415	844	18	considered	consider	VERB
ftr-415	844	19	the	the	DET
ftr-415	844	20	taxpayer	taxpayer	NOUN
ftr-415	844	21	's	's	PART
ftr-415	844	22	principal	principal	ADJ
ftr-415	844	23	residence	residence	NOUN
ftr-415	844	24	.	.	PUNCT
ftr-415	845	1	the	the	DET
ftr-415	845	2	final	final	ADJ
ftr-415	845	3	regulations	regulation	NOUN
ftr-415	845	4	add	add	VERB
ftr-415	845	5	a	a	DET
ftr-415	845	6	nonexclusive	nonexclusive	ADJ
ftr-415	845	7	list	list	NOUN
ftr-415	845	8	of	of	ADP
ftr-415	845	9	factors	factor	NOUN
ftr-415	845	10	that	that	PRON
ftr-415	845	11	are	be	AUX
ftr-415	845	12	relevant	relevant	ADJ
ftr-415	845	13	in	in	ADP
ftr-415	845	14	identifying	identify	VERB
ftr-415	845	15	a	a	DET
ftr-415	845	16	property	property	NOUN
ftr-415	845	17	as	as	ADP
ftr-415	845	18	a	a	DET
ftr-415	845	19	taxpayer	taxpayer	NOUN
ftr-415	845	20	’s	’s	PART
ftr-415	845	21	principal	principal	ADJ
ftr-415	845	22	residence	residence	NOUN
ftr-415	845	23	.	.	PUNCT
ftr-415	846	1	the	the	DET
ftr-415	846	2	treasury	treasury	PROPN
ftr-415	846	3	department	department	PROPN
ftr-415	846	4	declined	decline	VERB
ftr-415	846	5	to	to	PART
ftr-415	846	6	follow	follow	VERB
ftr-415	846	7	comments	comment	NOUN
ftr-415	846	8	suggesting	suggest	VERB
ftr-415	846	9	that	that	SCONJ
ftr-415	846	10	the	the	DET
ftr-415	846	11	2	2	NUM
ftr-415	846	12	-	-	PUNCT
ftr-415	846	13	year	year	NOUN
ftr-415	846	14	use	use	NOUN
ftr-415	846	15	requirement	requirement	NOUN
ftr-415	846	16	should	should	AUX
ftr-415	846	17	not	not	PART
ftr-415	846	18	require	require	VERB
ftr-415	846	19	actual	actual	ADJ
ftr-415	846	20	occupancy	occupancy	NOUN
ftr-415	846	21	or	or	CCONJ
ftr-415	846	22	that	that	SCONJ
ftr-415	846	23	the	the	DET
ftr-415	846	24	regulations	regulation	NOUN
ftr-415	846	25	provide	provide	VERB
ftr-415	846	26	a	a	DET
ftr-415	846	27	safe	safe	ADJ
ftr-415	846	28	harbor	harbor	NOUN
ftr-415	846	29	definition	definition	NOUN
ftr-415	846	30	of	of	ADP
ftr-415	846	31	short	short	ADJ
ftr-415	846	32	temporary	temporary	ADJ
ftr-415	846	33	absences	absence	NOUN
ftr-415	846	34	that	that	PRON
ftr-415	846	35	would	would	AUX
ftr-415	846	36	not	not	PART
ftr-415	846	37	affect	affect	VERB
ftr-415	846	38	the	the	DET
ftr-415	846	39	2	2	NUM
ftr-415	846	40	-	-	PUNCT
ftr-415	846	41	year	year	NOUN
ftr-415	846	42	use	use	NOUN
ftr-415	846	43	requirement	requirement	NOUN
ftr-415	846	44	.	.	PUNCT
ftr-415	846	45	!	!	PUNCT
ftr-415	847	1	the	the	DET
ftr-415	847	2	final	final	ADJ
ftr-415	847	3	regulations	regulation	NOUN
ftr-415	847	4	extend	extend	VERB
ftr-415	847	5	the	the	DET
ftr-415	847	6	§	§	PROPN
ftr-415	847	7	121	121	NUM
ftr-415	847	8	exclusion	exclusion	NOUN
ftr-415	847	9	to	to	ADP
ftr-415	847	10	the	the	DET
ftr-415	847	11	sale	sale	NOUN
ftr-415	847	12	of	of	ADP
ftr-415	847	13	vacant	vacant	ADJ
ftr-415	847	14	land	land	NOUN
ftr-415	847	15	containing	contain	VERB
ftr-415	847	16	the	the	DET
ftr-415	847	17	dwelling	dwelling	ADJ
ftr-415	847	18	unit	unit	NOUN
ftr-415	847	19	,	,	PUNCT
ftr-415	847	20	which	which	PRON
ftr-415	847	21	is	be	AUX
ftr-415	847	22	owned	own	VERB
ftr-415	847	23	and	and	CCONJ
ftr-415	847	24	used	use	VERB
ftr-415	847	25	as	as	ADP
ftr-415	847	26	part	part	NOUN
ftr-415	847	27	of	of	ADP
ftr-415	847	28	the	the	DET
ftr-415	847	29	taxpayer	taxpayer	NOUN
ftr-415	847	30	’s	’s	PART
ftr-415	847	31	principal	principal	ADJ
ftr-415	847	32	residence	residence	NOUN
ftr-415	847	33	,	,	PUNCT
ftr-415	847	34	if	if	SCONJ
ftr-415	847	35	(	(	PUNCT
ftr-415	847	36	1	1	X
ftr-415	847	37	)	)	PUNCT
ftr-415	847	38	the	the	DET
ftr-415	847	39	dwelling	dwelling	ADJ
ftr-415	847	40	unit	unit	NOUN
ftr-415	847	41	is	be	AUX
ftr-415	847	42	sold	sell	VERB
ftr-415	847	43	within	within	ADP
ftr-415	847	44	2	2	NUM
ftr-415	847	45	years	year	NOUN
ftr-415	847	46	before	before	ADP
ftr-415	847	47	or	or	CCONJ
ftr-415	847	48	after	after	ADP
ftr-415	847	49	the	the	DET
ftr-415	847	50	sale	sale	NOUN
ftr-415	847	51	of	of	ADP
ftr-415	847	52	the	the	DET
ftr-415	847	53	vacant	vacant	ADJ
ftr-415	847	54	land	land	NOUN
ftr-415	847	55	,	,	PUNCT
ftr-415	847	56	(	(	PUNCT
ftr-415	847	57	2	2	X
ftr-415	847	58	)	)	PUNCT
ftr-415	847	59	the	the	DET
ftr-415	847	60	land	land	NOUN
ftr-415	847	61	is	be	AUX
ftr-415	847	62	adjacent	adjacent	ADJ
ftr-415	847	63	to	to	ADP
ftr-415	847	64	the	the	DET
ftr-415	847	65	dwelling	dwelling	ADJ
ftr-415	847	66	unit	unit	NOUN
ftr-415	847	67	,	,	PUNCT
ftr-415	847	68	and	and	CCONJ
ftr-415	847	69	(	(	PUNCT
ftr-415	847	70	3	3	X
ftr-415	847	71	)	)	PUNCT
ftr-415	847	72	the	the	DET
ftr-415	847	73	sale	sale	NOUN
ftr-415	847	74	of	of	ADP
ftr-415	847	75	the	the	DET
ftr-415	847	76	vacant	vacant	ADJ
ftr-415	847	77	land	land	NOUN
ftr-415	847	78	otherwise	otherwise	ADV
ftr-415	847	79	satisfies	satisfy	VERB
ftr-415	847	80	the	the	DET
ftr-415	847	81	requirements	requirement	NOUN
ftr-415	847	82	of	of	ADP
ftr-415	847	83	§	§	PROPN
ftr-415	847	84	121	121	NUM
ftr-415	847	85	.	.	PUNCT
ftr-415	848	1	the	the	DET
ftr-415	848	2	dollar	dollar	NOUN
ftr-415	848	3	ceiling	ceiling	NOUN
ftr-415	848	4	on	on	ADP
ftr-415	848	5	the	the	DET
ftr-415	848	6	exclusion	exclusion	NOUN
ftr-415	848	7	applies	apply	VERB
ftr-415	848	8	to	to	ADP
ftr-415	848	9	the	the	DET
ftr-415	848	10	combined	combined	ADJ
ftr-415	848	11	sales	sale	NOUN
ftr-415	848	12	of	of	ADP
ftr-415	848	13	the	the	DET
ftr-415	848	14	vacant	vacant	ADJ
ftr-415	848	15	land	land	NOUN
ftr-415	848	16	and	and	CCONJ
ftr-415	848	17	dwelling	dwelling	ADJ
ftr-415	848	18	unit	unit	NOUN
ftr-415	848	19	.	.	PUNCT
ftr-415	849	1	separate	separate	ADJ
ftr-415	849	2	sales	sale	NOUN
ftr-415	849	3	of	of	ADP
ftr-415	849	4	the	the	DET
ftr-415	849	5	dwelling	dwelling	ADJ
ftr-415	849	6	unit	unit	NOUN
ftr-415	849	7	and	and	CCONJ
ftr-415	849	8	adjacent	adjacent	ADJ
ftr-415	849	9	vacant	vacant	ADJ
ftr-415	849	10	land	land	NOUN
ftr-415	849	11	do	do	AUX
ftr-415	849	12	not	not	PART
ftr-415	849	13	violate	violate	VERB
ftr-415	849	14	the	the	DET
ftr-415	849	15	§	§	PROPN
ftr-415	849	16	121(b)(3	121(b)(3	NUM
ftr-415	849	17	)	)	PUNCT
ftr-415	849	18	restriction	restriction	NOUN
ftr-415	849	19	allowing	allow	VERB
ftr-415	849	20	only	only	ADV
ftr-415	849	21	one	one	NUM
ftr-415	849	22	sale	sale	NOUN
ftr-415	849	23	or	or	CCONJ
ftr-415	849	24	exchange	exchange	NOUN
ftr-415	849	25	every	every	DET
ftr-415	849	26	2	2	NUM
ftr-415	849	27	years	year	NOUN
ftr-415	849	28	,	,	PUNCT
ftr-415	849	29	but	but	CCONJ
ftr-415	849	30	both	both	PRON
ftr-415	849	31	are	be	AUX
ftr-415	849	32	taken	take	VERB
ftr-415	849	33	into	into	ADP
ftr-415	849	34	account	account	NOUN
ftr-415	849	35	in	in	ADP
ftr-415	849	36	applying	apply	VERB
ftr-415	849	37	§	§	PROPN
ftr-415	849	38	121(b)(3	121(b)(3	NUM
ftr-415	849	39	)	)	PUNCT
ftr-415	849	40	to	to	ADP
ftr-415	849	41	the	the	DET
ftr-415	849	42	sale	sale	NOUN
ftr-415	849	43	or	or	CCONJ
ftr-415	849	44	exchange	exchange	NOUN
ftr-415	849	45	of	of	ADP
ftr-415	849	46	any	any	DET
ftr-415	849	47	other	other	ADJ
ftr-415	849	48	principal	principal	ADJ
ftr-415	849	49	residence	residence	NOUN
ftr-415	849	50	.	.	PUNCT
ftr-415	849	51	!	!	PUNCT
ftr-415	850	1	the	the	DET
ftr-415	850	2	proposed	propose	VERB
ftr-415	850	3	regulations	regulation	NOUN
ftr-415	850	4	provided	provide	VERB
ftr-415	850	5	that	that	SCONJ
ftr-415	850	6	if	if	SCONJ
ftr-415	850	7	a	a	DET
ftr-415	850	8	residence	residence	NOUN
ftr-415	850	9	was	be	AUX
ftr-415	850	10	used	use	VERB
ftr-415	850	11	partially	partially	ADV
ftr-415	850	12	for	for	ADP
ftr-415	850	13	residential	residential	ADJ
ftr-415	850	14	purposes	purpose	NOUN
ftr-415	850	15	and	and	CCONJ
ftr-415	850	16	partially	partially	ADV
ftr-415	850	17	for	for	ADP
ftr-415	850	18	business	business	NOUN
ftr-415	850	19	purposes	purpose	NOUN
ftr-415	850	20	,	,	PUNCT
ftr-415	850	21	only	only	ADV
ftr-415	850	22	that	that	DET
ftr-415	850	23	part	part	NOUN
ftr-415	850	24	of	of	ADP
ftr-415	850	25	the	the	DET
ftr-415	850	26	gain	gain	NOUN
ftr-415	850	27	allocable	allocable	ADJ
ftr-415	850	28	to	to	ADP
ftr-415	850	29	the	the	DET
ftr-415	850	30	residential	residential	ADJ
ftr-415	850	31	portion	portion	NOUN
ftr-415	850	32	would	would	AUX
ftr-415	850	33	be	be	AUX
ftr-415	850	34	excludable	excludable	ADJ
ftr-415	850	35	under	under	ADP
ftr-415	850	36	§	§	PROPN
ftr-415	850	37	121	121	NUM
ftr-415	850	38	.	.	PUNCT
ftr-415	851	1	because	because	SCONJ
ftr-415	851	2	the	the	DET
ftr-415	851	3	treasury	treasury	PROPN
ftr-415	851	4	department	department	NOUN
ftr-415	851	5	decided	decide	VERB
ftr-415	851	6	that	that	SCONJ
ftr-415	851	7	§	§	PROPN
ftr-415	851	8	121(d)(6	121(d)(6	NUM
ftr-415	851	9	)	)	PUNCT
ftr-415	852	1	[	[	X
ftr-415	852	2	excluding	exclude	VERB
ftr-415	852	3	from	from	ADP
ftr-415	852	4	the	the	DET
ftr-415	852	5	§	§	PROPN
ftr-415	852	6	121	121	NUM
ftr-415	852	7	exclusion	exclusion	NOUN
ftr-415	852	8	gain	gain	NOUN
ftr-415	852	9	attributable	attributable	ADJ
ftr-415	852	10	to	to	ADP
ftr-415	852	11	prior	prior	ADJ
ftr-415	852	12	depreciation	depreciation	NOUN
ftr-415	852	13	after	after	ADP
ftr-415	852	14	5/6/97	5/6/97	NUM
ftr-415	852	15	]	]	PUNCT
ftr-415	852	16	addresses	address	VERB
ftr-415	852	17	the	the	DET
ftr-415	852	18	mixed	mixed	ADJ
ftr-415	852	19	use	use	NOUN
ftr-415	852	20	question	question	NOUN
ftr-415	852	21	,	,	PUNCT
ftr-415	852	22	the	the	DET
ftr-415	852	23	final	final	ADJ
ftr-415	852	24	regulations	regulation	NOUN
ftr-415	852	25	do	do	AUX
ftr-415	852	26	not	not	PART
ftr-415	852	27	require	require	VERB
ftr-415	852	28	an	an	DET
ftr-415	852	29	allocation	allocation	NOUN
ftr-415	852	30	if	if	SCONJ
ftr-415	852	31	both	both	CCONJ
ftr-415	852	32	the	the	DET
ftr-415	852	33	residential	residential	ADJ
ftr-415	852	34	and	and	CCONJ
ftr-415	852	35	non	non	ADJ
ftr-415	852	36	-	-	ADJ
ftr-415	852	37	residential	residential	ADJ
ftr-415	852	38	portions	portion	NOUN
ftr-415	852	39	of	of	ADP
ftr-415	852	40	the	the	DET
ftr-415	852	41	property	property	NOUN
ftr-415	852	42	are	be	AUX
ftr-415	852	43	within	within	ADP
ftr-415	852	44	the	the	DET
ftr-415	852	45	same	same	ADJ
ftr-415	852	46	dwelling	dwelling	ADJ
ftr-415	852	47	unit	unit	NOUN
ftr-415	852	48	.	.	PUNCT
ftr-415	853	1	however	however	ADV
ftr-415	853	2	,	,	PUNCT
ftr-415	853	3	allocation	allocation	NOUN
ftr-415	853	4	is	be	AUX
ftr-415	853	5	required	require	VERB
ftr-415	853	6	if	if	SCONJ
ftr-415	853	7	the	the	DET
ftr-415	853	8	non	non	ADJ
ftr-415	853	9	-	-	ADJ
ftr-415	853	10	residential	residential	ADJ
ftr-415	853	11	portion	portion	NOUN
ftr-415	853	12	is	be	AUX
ftr-415	853	13	separate	separate	ADJ
ftr-415	853	14	from	from	ADP
ftr-415	853	15	the	the	DET
ftr-415	853	16	dwelling	dwelling	ADJ
ftr-415	853	17	unit	unit	NOUN
ftr-415	853	18	,	,	PUNCT
ftr-415	853	19	and	and	CCONJ
ftr-415	853	20	§	§	PROPN
ftr-415	853	21	121	121	NUM
ftr-415	853	22	does	do	AUX
ftr-415	853	23	not	not	PART
ftr-415	853	24	apply	apply	VERB
ftr-415	853	25	with	with	ADP
ftr-415	853	26	respect	respect	NOUN
ftr-415	853	27	to	to	ADP
ftr-415	853	28	the	the	DET
ftr-415	853	29	gain	gain	NOUN
ftr-415	853	30	on	on	ADP
ftr-415	853	31	the	the	DET
ftr-415	853	32	nonresidential	nonresidential	ADJ
ftr-415	853	33	portion	portion	NOUN
ftr-415	853	34	.	.	PUNCT
ftr-415	854	1	basis	basis	NOUN
ftr-415	854	2	and	and	CCONJ
ftr-415	854	3	the	the	DET
ftr-415	854	4	amount	amount	NOUN
ftr-415	854	5	realized	realize	VERB
ftr-415	854	6	are	be	AUX
ftr-415	854	7	allocated	allocate	VERB
ftr-415	854	8	between	between	ADP
ftr-415	854	9	the	the	DET
ftr-415	854	10	business	business	NOUN
ftr-415	854	11	and	and	CCONJ
ftr-415	854	12	residential	residential	ADJ
ftr-415	854	13	portions	portion	NOUN
ftr-415	854	14	of	of	ADP
ftr-415	854	15	the	the	DET
ftr-415	854	16	property	property	NOUN
ftr-415	854	17	using	use	VERB
ftr-415	854	18	the	the	DET
ftr-415	854	19	same	same	ADJ
ftr-415	854	20	method	method	NOUN
ftr-415	854	21	the	the	DET
ftr-415	854	22	taxpayer	taxpayer	NOUN
ftr-415	854	23	used	use	VERB
ftr-415	854	24	to	to	PART
ftr-415	854	25	allocate	allocate	VERB
ftr-415	854	26	the	the	DET
ftr-415	854	27	basis	basis	NOUN
ftr-415	854	28	for	for	ADP
ftr-415	854	29	purposes	purpose	NOUN
ftr-415	854	30	of	of	ADP
ftr-415	854	31	depreciation	depreciation	NOUN
ftr-415	854	32	.	.	PUNCT
ftr-415	855	1	the	the	DET
ftr-415	855	2	term	term	NOUN
ftr-415	855	3	dwelling	dwelling	ADJ
ftr-415	855	4	unit	unit	NOUN
ftr-415	855	5	has	have	VERB
ftr-415	855	6	the	the	DET
ftr-415	855	7	same	same	ADJ
ftr-415	855	8	meaning	meaning	NOUN
ftr-415	855	9	as	as	ADP
ftr-415	855	10	in	in	ADP
ftr-415	855	11	§	§	PROPN
ftr-415	855	12	280a(f)(1	280a(f)(1	NUM
ftr-415	855	13	)	)	PUNCT
ftr-415	855	14	,	,	PUNCT
ftr-415	855	15	but	but	CCONJ
ftr-415	855	16	does	do	AUX
ftr-415	855	17	not	not	PART
ftr-415	855	18	include	include	VERB
ftr-415	855	19	appurtenant	appurtenant	ADJ
ftr-415	855	20	structures	structure	NOUN
ftr-415	855	21	.	.	PUNCT
ftr-415	855	22	!	!	PUNCT
ftr-415	856	1	the	the	DET
ftr-415	856	2	final	final	ADJ
ftr-415	856	3	regulations	regulation	NOUN
ftr-415	856	4	provide	provide	VERB
ftr-415	856	5	that	that	SCONJ
ftr-415	856	6	if	if	SCONJ
ftr-415	856	7	a	a	DET
ftr-415	856	8	residence	residence	NOUN
ftr-415	856	9	is	be	AUX
ftr-415	856	10	held	hold	VERB
ftr-415	856	11	by	by	ADP
ftr-415	856	12	a	a	DET
ftr-415	856	13	trust	trust	NOUN
ftr-415	856	14	,	,	PUNCT
ftr-415	856	15	a	a	DET
ftr-415	856	16	taxpayer	taxpayer	NOUN
ftr-415	856	17	is	be	AUX
ftr-415	856	18	treated	treat	VERB
ftr-415	856	19	as	as	ADP
ftr-415	856	20	the	the	DET
ftr-415	856	21	owner	owner	NOUN
ftr-415	856	22	and	and	CCONJ
ftr-415	856	23	the	the	DET
ftr-415	856	24	seller	seller	NOUN
ftr-415	856	25	of	of	ADP
ftr-415	856	26	the	the	DET
ftr-415	856	27	residence	residence	NOUN
ftr-415	856	28	during	during	ADP
ftr-415	856	29	the	the	DET
ftr-415	856	30	period	period	NOUN
ftr-415	856	31	that	that	PRON
ftr-415	856	32	the	the	DET
ftr-415	856	33	taxpayer	taxpayer	NOUN
ftr-415	856	34	is	be	AUX
ftr-415	856	35	treated	treat	VERB
ftr-415	856	36	as	as	ADP
ftr-415	856	37	the	the	DET
ftr-415	856	38	owner	owner	NOUN
ftr-415	856	39	of	of	ADP
ftr-415	856	40	the	the	DET
ftr-415	856	41	trust	trust	NOUN
ftr-415	856	42	,	,	PUNCT
ftr-415	856	43	or	or	CCONJ
ftr-415	856	44	portion	portion	NOUN
ftr-415	856	45	of	of	ADP
ftr-415	856	46	the	the	DET
ftr-415	856	47	trust	trust	NOUN
ftr-415	856	48	,	,	PUNCT
ftr-415	856	49	that	that	PRON
ftr-415	856	50	includes	include	VERB
ftr-415	856	51	the	the	DET
ftr-415	856	52	residence	residence	NOUN
ftr-415	856	53	under	under	ADP
ftr-415	856	54	§	§	PROPN
ftr-415	856	55	§	§	PROPN
ftr-415	856	56	671	671	NUM
ftr-415	856	57	through	through	ADP
ftr-415	856	58	679	679	NUM
ftr-415	856	59	.	.	PUNCT
ftr-415	857	1	a	a	DET
ftr-415	857	2	similar	similar	ADJ
ftr-415	857	3	rule	rule	NOUN
ftr-415	857	4	applies	apply	VERB
ftr-415	857	5	to	to	ADP
ftr-415	857	6	disregarded	disregarded	ADJ
ftr-415	857	7	entities	entity	NOUN
ftr-415	857	8	.	.	PUNCT
ftr-415	857	9	!	!	PUNCT
ftr-415	858	1	the	the	DET
ftr-415	858	2	final	final	ADJ
ftr-415	858	3	regulations	regulation	NOUN
ftr-415	858	4	clarify	clarify	VERB
ftr-415	858	5	that	that	SCONJ
ftr-415	858	6	each	each	DET
ftr-415	858	7	unmarried	unmarried	ADJ
ftr-415	858	8	taxpayer	taxpayer	NOUN
ftr-415	858	9	who	who	PRON
ftr-415	858	10	jointly	jointly	ADV
ftr-415	858	11	owns	own	VERB
ftr-415	858	12	a	a	DET
ftr-415	858	13	principal	principal	ADJ
ftr-415	858	14	residence	residence	NOUN
ftr-415	858	15	is	be	AUX
ftr-415	858	16	eligible	eligible	ADJ
ftr-415	858	17	to	to	PART
ftr-415	858	18	exclude	exclude	VERB
ftr-415	858	19	from	from	ADP
ftr-415	858	20	gross	gross	ADJ
ftr-415	858	21	income	income	NOUN
ftr-415	858	22	up	up	ADP
ftr-415	858	23	to	to	PART
ftr-415	858	24	$	$	SYM
ftr-415	858	25	250,000	250,000	NUM
ftr-415	858	26	of	of	ADP
ftr-415	858	27	gain	gain	NOUN
ftr-415	858	28	attributable	attributable	ADJ
ftr-415	858	29	to	to	ADP
ftr-415	858	30	that	that	DET
ftr-415	858	31	taxpayer	taxpayer	NOUN
ftr-415	858	32	’s	’s	PART
ftr-415	858	33	interest	interest	NOUN
ftr-415	858	34	in	in	ADP
ftr-415	858	35	the	the	DET
ftr-415	858	36	property	property	NOUN
ftr-415	858	37	.	.	PUNCT
ftr-415	858	38	!	!	PUNCT
ftr-415	859	1	the	the	DET
ftr-415	859	2	final	final	ADJ
ftr-415	859	3	regulations	regulation	NOUN
ftr-415	859	4	permit	permit	VERB
ftr-415	859	5	a	a	DET
ftr-415	859	6	taxpayer	taxpayer	NOUN
ftr-415	859	7	to	to	PART
ftr-415	859	8	exclude	exclude	VERB
ftr-415	859	9	gain	gain	NOUN
ftr-415	859	10	from	from	ADP
ftr-415	859	11	the	the	DET
ftr-415	859	12	sale	sale	NOUN
ftr-415	859	13	of	of	ADP
ftr-415	859	14	partial	partial	ADJ
ftr-415	859	15	interests	interest	NOUN
ftr-415	859	16	(	(	PUNCT
ftr-415	859	17	other	other	ADJ
ftr-415	859	18	than	than	ADP
ftr-415	859	19	interests	interest	NOUN
ftr-415	859	20	remaining	remain	VERB
ftr-415	859	21	after	after	ADP
ftr-415	859	22	the	the	DET
ftr-415	859	23	sale	sale	NOUN
ftr-415	859	24	or	or	CCONJ
ftr-415	859	25	exchange	exchange	NOUN
ftr-415	859	26	of	of	ADP
ftr-415	859	27	a	a	DET
ftr-415	859	28	remainder	remainder	NOUN
ftr-415	859	29	interest	interest	NOUN
ftr-415	859	30	)	)	PUNCT
ftr-415	859	31	in	in	ADP
ftr-415	859	32	a	a	DET
ftr-415	859	33	principal	principal	ADJ
ftr-415	859	34	residence	residence	NOUN
ftr-415	859	35	if	if	SCONJ
ftr-415	859	36	the	the	DET
ftr-415	859	37	interest	interest	NOUN
ftr-415	859	38	sold	sell	VERB
ftr-415	859	39	includes	include	VERB
ftr-415	859	40	an	an	DET
ftr-415	859	41	interest	interest	NOUN
ftr-415	859	42	in	in	ADP
ftr-415	859	43	the	the	DET
ftr-415	859	44	dwelling	dwelling	ADJ
ftr-415	859	45	unit	unit	NOUN
ftr-415	859	46	.	.	PUNCT
ftr-415	860	1	however	however	ADV
ftr-415	860	2	,	,	PUNCT
ftr-415	860	3	the	the	DET
ftr-415	860	4	maximum	maximum	ADJ
ftr-415	860	5	exclusion	exclusion	NOUN
ftr-415	860	6	amount	amount	NOUN
ftr-415	860	7	of	of	ADP
ftr-415	860	8	$	$	SYM
ftr-415	860	9	250,000	250,000	NUM
ftr-415	860	10	(	(	PUNCT
ftr-415	860	11	$	$	SYM
ftr-415	860	12	500,000	500,000	NUM
ftr-415	860	13	for	for	ADP
ftr-415	860	14	joint	joint	ADJ
ftr-415	860	15	returns	return	NOUN
ftr-415	860	16	)	)	PUNCT
ftr-415	860	17	applies	apply	VERB
ftr-415	860	18	to	to	ADP
ftr-415	860	19	the	the	DET
ftr-415	860	20	combined	combined	ADJ
ftr-415	860	21	sales	sale	NOUN
ftr-415	860	22	of	of	ADP
ftr-415	860	23	partial	partial	ADJ
ftr-415	860	24	interests	interest	NOUN
ftr-415	860	25	.	.	PUNCT
ftr-415	861	1	for	for	ADP
ftr-415	861	2	purposes	purpose	NOUN
ftr-415	861	3	of	of	ADP
ftr-415	861	4	the	the	DET
ftr-415	861	5	one	one	NUM
ftr-415	861	6	sale	sale	NOUN
ftr-415	861	7	every	every	DET
ftr-415	861	8	2	2	NUM
ftr-415	861	9	years	year	NOUN
ftr-415	861	10	rule	rule	NOUN
ftr-415	861	11	,	,	PUNCT
ftr-415	861	12	each	each	DET
ftr-415	861	13	sale	sale	NOUN
ftr-415	861	14	or	or	CCONJ
ftr-415	861	15	exchange	exchange	NOUN
ftr-415	861	16	of	of	ADP
ftr-415	861	17	a	a	DET
ftr-415	861	18	partial	partial	ADJ
ftr-415	861	19	interest	interest	NOUN
ftr-415	861	20	is	be	AUX
ftr-415	861	21	disregarded	disregard	VERB
ftr-415	861	22	with	with	ADP
ftr-415	861	23	respect	respect	NOUN
ftr-415	861	24	to	to	ADP
ftr-415	861	25	other	other	ADJ
ftr-415	861	26	sales	sale	NOUN
ftr-415	861	27	or	or	CCONJ
ftr-415	861	28	exchanges	exchange	NOUN
ftr-415	861	29	of	of	ADP
ftr-415	861	30	partial	partial	ADJ
ftr-415	861	31	interests	interest	NOUN
ftr-415	861	32	in	in	ADP
ftr-415	861	33	the	the	DET
ftr-415	861	34	same	same	ADJ
ftr-415	861	35	principal	principal	ADJ
ftr-415	861	36	residence	residence	NOUN
ftr-415	861	37	,	,	PUNCT
ftr-415	861	38	but	but	CCONJ
ftr-415	861	39	is	be	AUX
ftr-415	861	40	taken	take	VERB
ftr-415	861	41	into	into	ADP
ftr-415	861	42	account	account	NOUN
ftr-415	861	43	with	with	ADP
ftr-415	861	44	respect	respect	NOUN
ftr-415	861	45	to	to	ADP
ftr-415	861	46	any	any	DET
ftr-415	861	47	other	other	ADJ
ftr-415	861	48	principal	principal	ADJ
ftr-415	861	49	residence	residence	NOUN
ftr-415	861	50	.	.	PUNCT
ftr-415	862	1	110	110	NUM
ftr-415	862	2	florida	florida	PROPN
ftr-415	862	3	tax	tax	NOUN
ftr-415	862	4	review	review	NOUN
ftr-415	863	1	[	[	X
ftr-415	863	2	vol.6	vol.6	X
ftr-415	863	3	:	:	PUNCT
ftr-415	863	4	si	si	X
ftr-415	863	5	!	!	PUNCT
ftr-415	864	1	the	the	DET
ftr-415	864	2	final	final	ADJ
ftr-415	864	3	regulations	regulation	NOUN
ftr-415	864	4	provide	provide	VERB
ftr-415	864	5	that	that	SCONJ
ftr-415	864	6	a	a	DET
ftr-415	864	7	taxpayer	taxpayer	NOUN
ftr-415	864	8	may	may	AUX
ftr-415	864	9	make	make	VERB
ftr-415	864	10	or	or	CCONJ
ftr-415	864	11	revoke	revoke	VERB
ftr-415	864	12	an	an	DET
ftr-415	864	13	election	election	NOUN
ftr-415	864	14	under	under	ADP
ftr-415	864	15	§	§	PROPN
ftr-415	864	16	121(d)(8	121(d)(8	NUM
ftr-415	864	17	)	)	PUNCT
ftr-415	865	1	[	[	X
ftr-415	865	2	to	to	PART
ftr-415	865	3	apply	apply	VERB
ftr-415	865	4	the	the	DET
ftr-415	865	5	exclusion	exclusion	NOUN
ftr-415	865	6	to	to	ADP
ftr-415	865	7	a	a	DET
ftr-415	865	8	sale	sale	NOUN
ftr-415	865	9	of	of	ADP
ftr-415	865	10	a	a	DET
ftr-415	865	11	remainder	remainder	NOUN
ftr-415	865	12	interest	interest	NOUN
ftr-415	865	13	]	]	PUNCT
ftr-415	865	14	or	or	CCONJ
ftr-415	865	15	§	§	PROPN
ftr-415	865	16	121(f	121(f	PROPN
ftr-415	865	17	)	)	PUNCT
ftr-415	866	1	[	[	X
ftr-415	866	2	not	not	PART
ftr-415	866	3	to	to	PART
ftr-415	866	4	apply	apply	VERB
ftr-415	866	5	the	the	DET
ftr-415	866	6	exclusion	exclusion	NOUN
ftr-415	866	7	to	to	ADP
ftr-415	866	8	a	a	DET
ftr-415	866	9	sale	sale	NOUN
ftr-415	866	10	]	]	PUNCT
ftr-415	866	11	at	at	ADP
ftr-415	866	12	any	any	DET
ftr-415	866	13	time	time	NOUN
ftr-415	866	14	before	before	ADP
ftr-415	866	15	the	the	DET
ftr-415	866	16	expiration	expiration	NOUN
ftr-415	866	17	of	of	ADP
ftr-415	866	18	the	the	DET
ftr-415	866	19	period	period	NOUN
ftr-415	866	20	for	for	ADP
ftr-415	866	21	filing	file	VERB
ftr-415	866	22	an	an	DET
ftr-415	866	23	amended	amend	VERB
ftr-415	866	24	return	return	NOUN
ftr-415	866	25	.	.	PUNCT
ftr-415	866	26	!	!	PUNCT
ftr-415	867	1	the	the	DET
ftr-415	867	2	final	final	ADJ
ftr-415	867	3	regulations	regulation	NOUN
ftr-415	867	4	provide	provide	VERB
ftr-415	867	5	that	that	SCONJ
ftr-415	867	6	the	the	DET
ftr-415	867	7	bankruptcy	bankruptcy	NOUN
ftr-415	867	8	estate	estate	NOUN
ftr-415	867	9	of	of	ADP
ftr-415	867	10	an	an	DET
ftr-415	867	11	individual	individual	NOUN
ftr-415	867	12	in	in	ADP
ftr-415	867	13	a	a	DET
ftr-415	867	14	chapter	chapter	NOUN
ftr-415	867	15	7	7	NUM
ftr-415	867	16	or	or	CCONJ
ftr-415	867	17	11	11	NUM
ftr-415	867	18	bankruptcy	bankruptcy	NOUN
ftr-415	867	19	case	case	NOUN
ftr-415	867	20	may	may	AUX
ftr-415	867	21	use	use	VERB
ftr-415	867	22	the	the	DET
ftr-415	867	23	individual	individual	NOUN
ftr-415	867	24	’s	’s	PART
ftr-415	867	25	§	§	PROPN
ftr-415	867	26	121	121	NUM
ftr-415	867	27	exclusion	exclusion	NOUN
ftr-415	867	28	if	if	SCONJ
ftr-415	867	29	the	the	DET
ftr-415	867	30	individual	individual	ADJ
ftr-415	867	31	satisfies	satisfy	VERB
ftr-415	867	32	the	the	DET
ftr-415	867	33	requirements	requirement	NOUN
ftr-415	867	34	of	of	ADP
ftr-415	867	35	§	§	PROPN
ftr-415	867	36	121	121	NUM
ftr-415	867	37	.	.	PUNCT
ftr-415	868	1	although	although	SCONJ
ftr-415	868	2	this	this	DET
ftr-415	868	3	provision	provision	NOUN
ftr-415	868	4	is	be	AUX
ftr-415	868	5	effective	effective	ADJ
ftr-415	868	6	12/24/02	12/24/02	PROPN
ftr-415	869	1	[	[	X
ftr-415	869	2	the	the	DET
ftr-415	869	3	date	date	NOUN
ftr-415	869	4	of	of	ADP
ftr-415	869	5	publication	publication	NOUN
ftr-415	869	6	of	of	ADP
ftr-415	869	7	the	the	DET
ftr-415	869	8	regulations	regulation	NOUN
ftr-415	869	9	]	]	PUNCT
ftr-415	869	10	,	,	PUNCT
ftr-415	869	11	the	the	DET
ftr-415	869	12	irs	irs	PROPN
ftr-415	869	13	will	will	AUX
ftr-415	869	14	not	not	PART
ftr-415	869	15	challenge	challenge	VERB
ftr-415	869	16	a	a	DET
ftr-415	869	17	position	position	NOUN
ftr-415	869	18	taken	take	VERB
ftr-415	869	19	prior	prior	ADV
ftr-415	869	20	to	to	ADP
ftr-415	869	21	the	the	DET
ftr-415	869	22	effective	effective	ADJ
ftr-415	869	23	date	date	NOUN
ftr-415	869	24	.	.	PUNCT
ftr-415	869	25	!	!	PUNCT
ftr-415	870	1	the	the	DET
ftr-415	870	2	irs	irs	PROPN
ftr-415	870	3	will	will	AUX
ftr-415	870	4	not	not	PART
ftr-415	870	5	challenge	challenge	VERB
ftr-415	870	6	a	a	DET
ftr-415	870	7	taxpayer	taxpayer	NOUN
ftr-415	870	8	’s	’s	PART
ftr-415	870	9	position	position	NOUN
ftr-415	870	10	that	that	SCONJ
ftr-415	870	11	a	a	DET
ftr-415	870	12	sale	sale	NOUN
ftr-415	870	13	before	before	ADP
ftr-415	870	14	the	the	DET
ftr-415	870	15	effective	effective	ADJ
ftr-415	870	16	date	date	NOUN
ftr-415	870	17	of	of	ADP
ftr-415	870	18	the	the	DET
ftr-415	870	19	regulations	regulation	NOUN
ftr-415	870	20	qualifies	qualify	VERB
ftr-415	870	21	for	for	ADP
ftr-415	870	22	the	the	DET
ftr-415	870	23	§	§	PROPN
ftr-415	870	24	121	121	NUM
ftr-415	870	25	exclusion	exclusion	NOUN
ftr-415	870	26	if	if	SCONJ
ftr-415	870	27	the	the	DET
ftr-415	870	28	taxpayer	taxpayer	NOUN
ftr-415	870	29	has	have	AUX
ftr-415	870	30	made	make	VERB
ftr-415	870	31	a	a	DET
ftr-415	870	32	reasonable	reasonable	ADJ
ftr-415	870	33	,	,	PUNCT
ftr-415	870	34	good	good	ADJ
ftr-415	870	35	faith	faith	NOUN
ftr-415	870	36	effort	effort	NOUN
ftr-415	870	37	to	to	PART
ftr-415	870	38	comply	comply	VERB
ftr-415	870	39	.	.	PUNCT
ftr-415	871	1	taxpayers	taxpayer	NOUN
ftr-415	871	2	may	may	AUX
ftr-415	871	3	elect	elect	VERB
ftr-415	871	4	to	to	PART
ftr-415	871	5	apply	apply	VERB
ftr-415	871	6	the	the	DET
ftr-415	871	7	final	final	ADJ
ftr-415	871	8	regulations	regulation	NOUN
ftr-415	871	9	for	for	ADP
ftr-415	871	10	any	any	DET
ftr-415	871	11	year	year	NOUN
ftr-415	871	12	for	for	ADP
ftr-415	871	13	which	which	PRON
ftr-415	871	14	the	the	DET
ftr-415	871	15	statute	statute	NOUN
ftr-415	871	16	of	of	ADP
ftr-415	871	17	limitations	limitation	NOUN
ftr-415	871	18	has	have	AUX
ftr-415	871	19	not	not	PART
ftr-415	871	20	expired	expire	VERB
ftr-415	871	21	.	.	PUNCT
ftr-415	872	1	a.	a.	PROPN
ftr-415	872	2	reduced	reduce	VERB
ftr-415	872	3	exclusion	exclusion	NOUN
ftr-415	872	4	ceiling	ceiling	NOUN
ftr-415	872	5	on	on	ADP
ftr-415	872	6	too	too	ADV
ftr-415	872	7	many	many	ADJ
ftr-415	872	8	castle	castle	ADJ
ftr-415	872	9	sales	sale	NOUN
ftr-415	872	10	.	.	PUNCT
ftr-415	873	1	t.d	t.d	PROPN
ftr-415	873	2	.	.	PROPN
ftr-415	873	3	9031	9031	NUM
ftr-415	874	1	,	,	PUNCT
ftr-415	874	2	reduced	reduce	VERB
ftr-415	874	3	maximum	maximum	ADJ
ftr-415	874	4	exclusion	exclusion	NOUN
ftr-415	874	5	of	of	ADP
ftr-415	874	6	gain	gain	NOUN
ftr-415	874	7	from	from	ADP
ftr-415	874	8	sale	sale	NOUN
ftr-415	874	9	or	or	CCONJ
ftr-415	874	10	exchange	exchange	NOUN
ftr-415	874	11	of	of	ADP
ftr-415	874	12	principal	principal	ADJ
ftr-415	874	13	residence	residence	NOUN
ftr-415	874	14	,	,	PUNCT
ftr-415	874	15	67	67	NUM
ftr-415	874	16	f.r	f.r	NOUN
ftr-415	874	17	.	.	NOUN
ftr-415	874	18	78367	78367	NUM
ftr-415	874	19	(	(	PUNCT
ftr-415	874	20	12/24/02	12/24/02	NUM
ftr-415	874	21	)	)	PUNCT
ftr-415	874	22	.	.	PUNCT
ftr-415	875	1	under	under	ADP
ftr-415	875	2	§	§	PROPN
ftr-415	875	3	121	121	NUM
ftr-415	875	4	,	,	PUNCT
ftr-415	875	5	a	a	DET
ftr-415	875	6	reduced	reduced	ADJ
ftr-415	875	7	maximum	maximum	ADJ
ftr-415	875	8	exclusion	exclusion	NOUN
ftr-415	875	9	applies	apply	VERB
ftr-415	875	10	to	to	ADP
ftr-415	875	11	a	a	DET
ftr-415	875	12	taxpayer	taxpayer	NOUN
ftr-415	875	13	who	who	PRON
ftr-415	875	14	sells	sell	VERB
ftr-415	875	15	a	a	DET
ftr-415	875	16	principal	principal	ADJ
ftr-415	875	17	residence	residence	NOUN
ftr-415	875	18	owned	own	VERB
ftr-415	875	19	and	and	CCONJ
ftr-415	875	20	used	use	VERB
ftr-415	875	21	for	for	ADP
ftr-415	875	22	less	less	ADJ
ftr-415	875	23	than	than	ADP
ftr-415	875	24	2	2	NUM
ftr-415	875	25	years	year	NOUN
ftr-415	875	26	or	or	CCONJ
ftr-415	875	27	who	who	PRON
ftr-415	875	28	has	have	AUX
ftr-415	875	29	excluded	exclude	VERB
ftr-415	875	30	gain	gain	NOUN
ftr-415	875	31	on	on	ADP
ftr-415	875	32	the	the	DET
ftr-415	875	33	sale	sale	NOUN
ftr-415	875	34	or	or	CCONJ
ftr-415	875	35	exchange	exchange	NOUN
ftr-415	875	36	of	of	ADP
ftr-415	875	37	a	a	DET
ftr-415	875	38	principal	principal	ADJ
ftr-415	875	39	residence	residence	NOUN
ftr-415	875	40	within	within	ADP
ftr-415	875	41	the	the	DET
ftr-415	875	42	preceding	precede	VERB
ftr-415	875	43	2	2	NUM
ftr-415	875	44	years	year	NOUN
ftr-415	875	45	,	,	PUNCT
ftr-415	875	46	if	if	SCONJ
ftr-415	875	47	the	the	DET
ftr-415	875	48	primary	primary	ADJ
ftr-415	875	49	reason	reason	NOUN
ftr-415	875	50	for	for	ADP
ftr-415	875	51	the	the	DET
ftr-415	875	52	sale	sale	NOUN
ftr-415	875	53	is	be	AUX
ftr-415	875	54	a	a	DET
ftr-415	875	55	change	change	NOUN
ftr-415	875	56	in	in	ADP
ftr-415	875	57	place	place	NOUN
ftr-415	875	58	of	of	ADP
ftr-415	875	59	employment	employment	NOUN
ftr-415	875	60	,	,	PUNCT
ftr-415	875	61	health	health	NOUN
ftr-415	875	62	,	,	PUNCT
ftr-415	875	63	or	or	CCONJ
ftr-415	875	64	unforeseen	unforeseen	ADJ
ftr-415	875	65	circumstances	circumstance	NOUN
ftr-415	875	66	.	.	PUNCT
ftr-415	876	1	temporary	temporary	ADJ
ftr-415	876	2	reg	reg	NOUN
ftr-415	876	3	.	.	PUNCT
ftr-415	877	1	§	§	PROPN
ftr-415	877	2	1.121	1.121	NUM
ftr-415	877	3	-	-	SYM
ftr-415	877	4	3	3	NUM
ftr-415	877	5	t	t	NOUN
ftr-415	877	6	provides	provide	VERB
ftr-415	877	7	a	a	DET
ftr-415	877	8	list	list	NOUN
ftr-415	877	9	of	of	ADP
ftr-415	877	10	suggestive	suggestive	ADJ
ftr-415	877	11	factors	factor	NOUN
ftr-415	877	12	that	that	PRON
ftr-415	877	13	may	may	AUX
ftr-415	877	14	be	be	AUX
ftr-415	877	15	relevant	relevant	ADJ
ftr-415	877	16	in	in	ADP
ftr-415	877	17	determining	determine	VERB
ftr-415	877	18	the	the	DET
ftr-415	877	19	taxpayer	taxpayer	NOUN
ftr-415	877	20	’s	’s	PART
ftr-415	877	21	primary	primary	ADJ
ftr-415	877	22	reason	reason	NOUN
ftr-415	877	23	.	.	PUNCT
ftr-415	878	1	no	no	DET
ftr-415	878	2	single	single	ADJ
ftr-415	878	3	fact	fact	NOUN
ftr-415	878	4	or	or	CCONJ
ftr-415	878	5	particular	particular	ADJ
ftr-415	878	6	combination	combination	NOUN
ftr-415	878	7	of	of	ADP
ftr-415	878	8	facts	fact	NOUN
ftr-415	878	9	is	be	AUX
ftr-415	878	10	determinative	determinative	ADJ
ftr-415	878	11	.	.	PUNCT
ftr-415	879	1	for	for	ADP
ftr-415	879	2	each	each	PRON
ftr-415	879	3	of	of	ADP
ftr-415	879	4	the	the	DET
ftr-415	879	5	three	three	NUM
ftr-415	879	6	grounds	ground	NOUN
ftr-415	879	7	for	for	ADP
ftr-415	879	8	claiming	claim	VERB
ftr-415	879	9	a	a	DET
ftr-415	879	10	reduced	reduced	ADJ
ftr-415	879	11	maximum	maximum	ADJ
ftr-415	879	12	exclusion	exclusion	NOUN
ftr-415	879	13	,	,	PUNCT
ftr-415	879	14	the	the	DET
ftr-415	879	15	temporary	temporary	ADJ
ftr-415	879	16	regulations	regulation	NOUN
ftr-415	879	17	provide	provide	VERB
ftr-415	879	18	a	a	DET
ftr-415	879	19	general	general	ADJ
ftr-415	879	20	definition	definition	NOUN
ftr-415	879	21	and	and	CCONJ
ftr-415	879	22	one	one	NUM
ftr-415	879	23	or	or	CCONJ
ftr-415	879	24	more	more	ADV
ftr-415	879	25	safe	safe	ADJ
ftr-415	879	26	harbors	harbor	NOUN
ftr-415	879	27	.	.	PUNCT
ftr-415	879	28	!	!	PUNCT
ftr-415	880	1	the	the	DET
ftr-415	880	2	primary	primary	ADJ
ftr-415	880	3	reason	reason	NOUN
ftr-415	880	4	for	for	ADP
ftr-415	880	5	a	a	DET
ftr-415	880	6	sale	sale	NOUN
ftr-415	880	7	is	be	AUX
ftr-415	880	8	deemed	deem	VERB
ftr-415	880	9	to	to	PART
ftr-415	880	10	be	be	AUX
ftr-415	880	11	a	a	DET
ftr-415	880	12	change	change	NOUN
ftr-415	880	13	in	in	ADP
ftr-415	880	14	place	place	NOUN
ftr-415	880	15	of	of	ADP
ftr-415	880	16	employment	employment	NOUN
ftr-415	880	17	if	if	SCONJ
ftr-415	880	18	the	the	DET
ftr-415	880	19	new	new	ADJ
ftr-415	880	20	place	place	NOUN
ftr-415	880	21	of	of	ADP
ftr-415	880	22	employment	employment	NOUN
ftr-415	880	23	is	be	AUX
ftr-415	880	24	at	at	ADP
ftr-415	880	25	least	least	ADV
ftr-415	880	26	50	50	NUM
ftr-415	880	27	miles	mile	NOUN
ftr-415	880	28	farther	far	ADV
ftr-415	880	29	from	from	ADP
ftr-415	880	30	the	the	DET
ftr-415	880	31	residence	residence	NOUN
ftr-415	880	32	sold	sell	VERB
ftr-415	880	33	than	than	SCONJ
ftr-415	880	34	was	be	AUX
ftr-415	880	35	the	the	DET
ftr-415	880	36	former	former	ADJ
ftr-415	880	37	place	place	NOUN
ftr-415	880	38	of	of	ADP
ftr-415	880	39	employment	employment	NOUN
ftr-415	880	40	(	(	PUNCT
ftr-415	880	41	or	or	CCONJ
ftr-415	880	42	if	if	SCONJ
ftr-415	880	43	the	the	DET
ftr-415	880	44	individual	individual	NOUN
ftr-415	880	45	was	be	AUX
ftr-415	880	46	unemployed	unemployed	ADJ
ftr-415	880	47	,	,	PUNCT
ftr-415	880	48	the	the	DET
ftr-415	880	49	distance	distance	NOUN
ftr-415	880	50	between	between	ADP
ftr-415	880	51	the	the	DET
ftr-415	880	52	new	new	ADJ
ftr-415	880	53	place	place	NOUN
ftr-415	880	54	of	of	ADP
ftr-415	880	55	employment	employment	NOUN
ftr-415	880	56	and	and	CCONJ
ftr-415	880	57	the	the	DET
ftr-415	880	58	residence	residence	NOUN
ftr-415	880	59	sold	sell	VERB
ftr-415	880	60	or	or	CCONJ
ftr-415	880	61	exchanged	exchange	VERB
ftr-415	880	62	is	be	AUX
ftr-415	880	63	at	at	ADP
ftr-415	880	64	least	least	ADJ
ftr-415	880	65	50	50	NUM
ftr-415	880	66	miles	mile	NOUN
ftr-415	880	67	)	)	PUNCT
ftr-415	880	68	.	.	PUNCT
ftr-415	880	69	!	!	PUNCT
ftr-415	881	1	a	a	DET
ftr-415	881	2	sale	sale	NOUN
ftr-415	881	3	is	be	AUX
ftr-415	881	4	due	due	ADJ
ftr-415	881	5	to	to	ADP
ftr-415	881	6	health	health	NOUN
ftr-415	881	7	if	if	SCONJ
ftr-415	881	8	the	the	DET
ftr-415	881	9	primary	primary	ADJ
ftr-415	881	10	reason	reason	NOUN
ftr-415	881	11	for	for	ADP
ftr-415	881	12	the	the	DET
ftr-415	881	13	sale	sale	NOUN
ftr-415	881	14	is	be	AUX
ftr-415	881	15	(	(	PUNCT
ftr-415	881	16	1	1	NUM
ftr-415	881	17	)	)	PUNCT
ftr-415	881	18	to	to	PART
ftr-415	881	19	obtain	obtain	VERB
ftr-415	881	20	,	,	PUNCT
ftr-415	881	21	provide	provide	VERB
ftr-415	881	22	,	,	PUNCT
ftr-415	881	23	or	or	CCONJ
ftr-415	881	24	facilitate	facilitate	VERB
ftr-415	881	25	the	the	DET
ftr-415	881	26	diagnosis	diagnosis	NOUN
ftr-415	881	27	,	,	PUNCT
ftr-415	881	28	cure	cure	NOUN
ftr-415	881	29	,	,	PUNCT
ftr-415	881	30	mitigation	mitigation	NOUN
ftr-415	881	31	,	,	PUNCT
ftr-415	881	32	or	or	CCONJ
ftr-415	881	33	treatment	treatment	NOUN
ftr-415	881	34	of	of	ADP
ftr-415	881	35	disease	disease	NOUN
ftr-415	881	36	,	,	PUNCT
ftr-415	881	37	illness	illness	NOUN
ftr-415	881	38	,	,	PUNCT
ftr-415	881	39	or	or	CCONJ
ftr-415	881	40	injury	injury	NOUN
ftr-415	881	41	,	,	PUNCT
ftr-415	881	42	or	or	CCONJ
ftr-415	881	43	(	(	PUNCT
ftr-415	881	44	2	2	NUM
ftr-415	881	45	)	)	PUNCT
ftr-415	881	46	to	to	PART
ftr-415	881	47	obtain	obtain	VERB
ftr-415	881	48	or	or	CCONJ
ftr-415	881	49	provide	provide	VERB
ftr-415	881	50	medical	medical	ADJ
ftr-415	881	51	or	or	CCONJ
ftr-415	881	52	personal	personal	ADJ
ftr-415	881	53	care	care	NOUN
ftr-415	881	54	for	for	ADP
ftr-415	881	55	disease	disease	NOUN
ftr-415	881	56	,	,	PUNCT
ftr-415	881	57	illness	illness	NOUN
ftr-415	881	58	,	,	PUNCT
ftr-415	881	59	or	or	CCONJ
ftr-415	881	60	injury	injury	NOUN
ftr-415	881	61	.	.	PUNCT
ftr-415	882	1	a	a	DET
ftr-415	882	2	sale	sale	NOUN
ftr-415	882	3	or	or	CCONJ
ftr-415	882	4	exchange	exchange	NOUN
ftr-415	882	5	that	that	PRON
ftr-415	882	6	is	be	AUX
ftr-415	882	7	merely	merely	ADV
ftr-415	882	8	beneficial	beneficial	ADJ
ftr-415	882	9	to	to	ADP
ftr-415	882	10	general	general	ADJ
ftr-415	882	11	health	health	NOUN
ftr-415	882	12	or	or	CCONJ
ftr-415	882	13	well	well	ADV
ftr-415	882	14	-	-	PUNCT
ftr-415	882	15	being	being	NOUN
ftr-415	882	16	is	be	AUX
ftr-415	882	17	not	not	PART
ftr-415	882	18	a	a	DET
ftr-415	882	19	sale	sale	NOUN
ftr-415	882	20	or	or	CCONJ
ftr-415	882	21	exchange	exchange	NOUN
ftr-415	882	22	due	due	ADP
ftr-415	882	23	to	to	ADP
ftr-415	882	24	health	health	NOUN
ftr-415	882	25	.	.	PUNCT
ftr-415	883	1	health	health	NOUN
ftr-415	883	2	is	be	AUX
ftr-415	883	3	defined	define	VERB
ftr-415	883	4	as	as	ADP
ftr-415	883	5	the	the	DET
ftr-415	883	6	health	health	NOUN
ftr-415	883	7	of	of	ADP
ftr-415	883	8	a	a	DET
ftr-415	883	9	“	"	PUNCT
ftr-415	883	10	qualified	qualified	ADJ
ftr-415	883	11	person	person	NOUN
ftr-415	883	12	,	,	PUNCT
ftr-415	883	13	”	"	PUNCT
ftr-415	883	14	with	with	ADP
ftr-415	883	15	a	a	DET
ftr-415	883	16	broad	broad	ADJ
ftr-415	883	17	definition	definition	NOUN
ftr-415	883	18	of	of	ADP
ftr-415	883	19	qualified	qualified	ADJ
ftr-415	883	20	person	person	NOUN
ftr-415	883	21	permitting	permit	VERB
ftr-415	883	22	a	a	DET
ftr-415	883	23	sale	sale	NOUN
ftr-415	883	24	to	to	PART
ftr-415	883	25	provide	provide	VERB
ftr-415	883	26	care	care	NOUN
ftr-415	883	27	for	for	ADP
ftr-415	883	28	family	family	NOUN
ftr-415	883	29	members	member	NOUN
ftr-415	883	30	of	of	ADP
ftr-415	883	31	the	the	DET
ftr-415	883	32	taxpayer	taxpayer	NOUN
ftr-415	883	33	.	.	PUNCT
ftr-415	883	34	!	!	PUNCT
ftr-415	884	1	the	the	DET
ftr-415	884	2	safe	safe	ADJ
ftr-415	884	3	harbor	harbor	NOUN
ftr-415	884	4	for	for	ADP
ftr-415	884	5	sales	sale	NOUN
ftr-415	884	6	due	due	ADJ
ftr-415	884	7	to	to	ADP
ftr-415	884	8	unforeseen	unforeseen	ADJ
ftr-415	884	9	circumstances	circumstance	NOUN
ftr-415	884	10	includes	include	VERB
ftr-415	884	11	the	the	DET
ftr-415	884	12	involuntary	involuntary	ADJ
ftr-415	884	13	conversion	conversion	NOUN
ftr-415	884	14	of	of	ADP
ftr-415	884	15	the	the	DET
ftr-415	884	16	residence	residence	NOUN
ftr-415	884	17	,	,	PUNCT
ftr-415	884	18	a	a	DET
ftr-415	884	19	natural	natural	ADJ
ftr-415	884	20	or	or	CCONJ
ftr-415	884	21	man	man	NOUN
ftr-415	884	22	-	-	PUNCT
ftr-415	884	23	made	make	VERB
ftr-415	884	24	disaster	disaster	NOUN
ftr-415	884	25	or	or	CCONJ
ftr-415	884	26	act	act	NOUN
ftr-415	884	27	of	of	ADP
ftr-415	884	28	war	war	NOUN
ftr-415	884	29	or	or	CCONJ
ftr-415	884	30	terrorism	terrorism	NOUN
ftr-415	884	31	resulting	result	VERB
ftr-415	884	32	in	in	ADP
ftr-415	884	33	a	a	DET
ftr-415	884	34	casualty	casualty	NOUN
ftr-415	884	35	to	to	ADP
ftr-415	884	36	the	the	DET
ftr-415	884	37	residence	residence	NOUN
ftr-415	884	38	,	,	PUNCT
ftr-415	884	39	death	death	NOUN
ftr-415	884	40	,	,	PUNCT
ftr-415	884	41	the	the	DET
ftr-415	884	42	cessation	cessation	NOUN
ftr-415	884	43	of	of	ADP
ftr-415	884	44	employment	employment	NOUN
ftr-415	884	45	as	as	ADP
ftr-415	884	46	a	a	DET
ftr-415	884	47	result	result	NOUN
ftr-415	884	48	of	of	ADP
ftr-415	884	49	which	which	PRON
ftr-415	884	50	the	the	DET
ftr-415	884	51	individual	individual	NOUN
ftr-415	884	52	is	be	AUX
ftr-415	884	53	eligible	eligible	ADJ
ftr-415	884	54	for	for	ADP
ftr-415	884	55	unemployment	unemployment	NOUN
ftr-415	884	56	compensation	compensation	NOUN
ftr-415	884	57	,	,	PUNCT
ftr-415	884	58	a	a	DET
ftr-415	884	59	change	change	NOUN
ftr-415	884	60	in	in	ADP
ftr-415	884	61	employment	employment	NOUN
ftr-415	884	62	or	or	CCONJ
ftr-415	884	63	self	self	NOUN
ftr-415	884	64	-	-	PUNCT
ftr-415	884	65	employment	employment	NOUN
ftr-415	884	66	status	status	NOUN
ftr-415	884	67	that	that	PRON
ftr-415	884	68	results	result	VERB
ftr-415	884	69	in	in	ADP
ftr-415	884	70	the	the	DET
ftr-415	884	71	taxpayer	taxpayer	NOUN
ftr-415	884	72	's	's	PART
ftr-415	884	73	inability	inability	NOUN
ftr-415	884	74	to	to	PART
ftr-415	884	75	pay	pay	VERB
ftr-415	884	76	housing	housing	NOUN
ftr-415	884	77	costs	cost	NOUN
ftr-415	884	78	and	and	CCONJ
ftr-415	884	79	reasonable	reasonable	ADJ
ftr-415	884	80	basic	basic	ADJ
ftr-415	884	81	living	living	NOUN
ftr-415	884	82	expenses	expense	NOUN
ftr-415	884	83	for	for	ADP
ftr-415	884	84	the	the	DET
ftr-415	884	85	taxpayer	taxpayer	NOUN
ftr-415	884	86	’s	’s	PART
ftr-415	884	87	household	household	NOUN
ftr-415	884	88	,	,	PUNCT
ftr-415	884	89	divorce	divorce	NOUN
ftr-415	884	90	or	or	CCONJ
ftr-415	884	91	legal	legal	ADJ
ftr-415	884	92	separation	separation	NOUN
ftr-415	884	93	under	under	ADP
ftr-415	884	94	a	a	DET
ftr-415	884	95	decree	decree	NOUN
ftr-415	884	96	of	of	ADP
ftr-415	884	97	divorce	divorce	NOUN
ftr-415	884	98	or	or	CCONJ
ftr-415	884	99	separate	separate	ADJ
ftr-415	884	100	maintenance	maintenance	NOUN
ftr-415	884	101	,	,	PUNCT
ftr-415	884	102	and	and	CCONJ
ftr-415	884	103	multiple	multiple	ADJ
ftr-415	884	104	births	birth	NOUN
ftr-415	884	105	resulting	result	VERB
ftr-415	884	106	from	from	ADP
ftr-415	884	107	the	the	DET
ftr-415	884	108	same	same	ADJ
ftr-415	884	109	pregnancy	pregnancy	NOUN
ftr-415	884	110	.	.	PUNCT
ftr-415	885	1	a	a	DET
ftr-415	885	2	taxpayer	taxpayer	NOUN
ftr-415	885	3	who	who	PRON
ftr-415	885	4	does	do	AUX
ftr-415	885	5	not	not	PART
ftr-415	885	6	qualify	qualify	VERB
ftr-415	885	7	for	for	ADP
ftr-415	885	8	a	a	DET
ftr-415	885	9	safe	safe	ADJ
ftr-415	885	10	harbor	harbor	NOUN
ftr-415	885	11	may	may	AUX
ftr-415	885	12	satisfy	satisfy	VERB
ftr-415	885	13	a	a	DET
ftr-415	885	14	facts	fact	NOUN
ftr-415	885	15	and	and	CCONJ
ftr-415	885	16	circumstances	circumstance	NOUN
ftr-415	885	17	test	test	VERB
ftr-415	885	18	.	.	PUNCT
ftr-415	886	1	2003	2003	NUM
ftr-415	886	2	]	]	PUNCT
ftr-415	886	3	recent	recent	ADJ
ftr-415	886	4	developments	development	NOUN
ftr-415	886	5	in	in	ADP
ftr-415	886	6	federal	federal	ADJ
ftr-415	886	7	income	income	NOUN
ftr-415	886	8	taxation	taxation	NOUN
ftr-415	886	9	111	111	NUM
ftr-415	886	10	8	8	NUM
ftr-415	886	11	.	.	PUNCT
ftr-415	887	1	the	the	DET
ftr-415	887	2	conditions	condition	NOUN
ftr-415	887	3	under	under	ADP
ftr-415	887	4	which	which	PRON
ftr-415	887	5	the	the	DET
ftr-415	887	6	irs	irs	PROPN
ftr-415	887	7	will	will	AUX
ftr-415	887	8	consider	consider	VERB
ftr-415	887	9	issuing	issue	VERB
ftr-415	887	10	a	a	DET
ftr-415	887	11	ruling	ruling	NOUN
ftr-415	887	12	that	that	SCONJ
ftr-415	887	13	an	an	DET
ftr-415	887	14	undivided	undivided	ADJ
ftr-415	887	15	fractional	fractional	ADJ
ftr-415	887	16	interest	interest	NOUN
ftr-415	887	17	in	in	ADP
ftr-415	887	18	rental	rental	ADJ
ftr-415	887	19	real	real	ADJ
ftr-415	887	20	property	property	NOUN
ftr-415	887	21	is	be	AUX
ftr-415	887	22	not	not	PART
ftr-415	887	23	an	an	DET
ftr-415	887	24	interest	interest	NOUN
ftr-415	887	25	in	in	ADP
ftr-415	887	26	a	a	DET
ftr-415	887	27	business	business	NOUN
ftr-415	887	28	entity	entity	NOUN
ftr-415	887	29	,	,	PUNCT
ftr-415	887	30	i.e.	i.e.	X
ftr-415	887	31	,	,	PUNCT
ftr-415	887	32	a	a	DET
ftr-415	887	33	partnership	partnership	NOUN
ftr-415	887	34	interest	interest	NOUN
ftr-415	887	35	,	,	PUNCT
ftr-415	887	36	are	be	AUX
ftr-415	887	37	limited	limited	ADJ
ftr-415	887	38	.	.	PUNCT
ftr-415	888	1	the	the	DET
ftr-415	888	2	conditions	condition	NOUN
ftr-415	888	3	are	be	AUX
ftr-415	888	4	:	:	PUNCT
ftr-415	888	5	(	(	PUNCT
ftr-415	888	6	1	1	X
ftr-415	888	7	)	)	PUNCT
ftr-415	888	8	the	the	DET
ftr-415	888	9	co	co	NOUN
ftr-415	888	10	-	-	NOUN
ftr-415	888	11	owners	owner	NOUN
ftr-415	888	12	must	must	AUX
ftr-415	888	13	hold	hold	VERB
ftr-415	888	14	title	title	NOUN
ftr-415	888	15	as	as	ADP
ftr-415	888	16	tenants	tenant	NOUN
ftr-415	888	17	in	in	ADP
ftr-415	888	18	common	common	ADJ
ftr-415	888	19	under	under	ADP
ftr-415	888	20	local	local	ADJ
ftr-415	888	21	law	law	NOUN
ftr-415	888	22	;	;	PUNCT
ftr-415	888	23	(	(	PUNCT
ftr-415	888	24	2	2	X
ftr-415	888	25	)	)	PUNCT
ftr-415	888	26	the	the	DET
ftr-415	888	27	number	number	NOUN
ftr-415	888	28	of	of	ADP
ftr-415	888	29	co	co	NOUN
ftr-415	888	30	-	-	NOUN
ftr-415	888	31	owners	owner	NOUN
ftr-415	888	32	must	must	AUX
ftr-415	888	33	be	be	AUX
ftr-415	888	34	limited	limit	VERB
ftr-415	888	35	to	to	ADP
ftr-415	888	36	no	no	DET
ftr-415	888	37	more	more	ADJ
ftr-415	888	38	than	than	ADP
ftr-415	888	39	35	35	NUM
ftr-415	888	40	persons	person	NOUN
ftr-415	888	41	;	;	PUNCT
ftr-415	888	42	(	(	PUNCT
ftr-415	888	43	3	3	X
ftr-415	888	44	)	)	PUNCT
ftr-415	888	45	co	co	NOUN
ftr-415	888	46	-	-	NOUN
ftr-415	888	47	owners	owner	NOUN
ftr-415	888	48	must	must	AUX
ftr-415	888	49	act	act	VERB
ftr-415	888	50	and	and	CCONJ
ftr-415	888	51	hold	hold	VERB
ftr-415	888	52	themselves	themselves	PRON
ftr-415	888	53	out	out	ADP
ftr-415	888	54	as	as	ADP
ftr-415	888	55	co	co	NOUN
ftr-415	888	56	-	-	NOUN
ftr-415	888	57	owners	owner	NOUN
ftr-415	888	58	and	and	CCONJ
ftr-415	888	59	not	not	PART
ftr-415	888	60	as	as	ADP
ftr-415	888	61	partners	partner	NOUN
ftr-415	888	62	;	;	PUNCT
ftr-415	888	63	(	(	PUNCT
ftr-415	888	64	4	4	X
ftr-415	888	65	)	)	PUNCT
ftr-415	888	66	co	co	NOUN
ftr-415	888	67	-	-	NOUN
ftr-415	888	68	owners	owner	NOUN
ftr-415	888	69	may	may	AUX
ftr-415	888	70	enter	enter	VERB
ftr-415	888	71	into	into	ADP
ftr-415	888	72	limited	limited	ADJ
ftr-415	888	73	co	co	NOUN
ftr-415	888	74	-	-	NOUN
ftr-415	888	75	ownership	ownership	ADJ
ftr-415	888	76	agreements	agreement	NOUN
ftr-415	888	77	that	that	PRON
ftr-415	888	78	run	run	VERB
ftr-415	888	79	with	with	ADP
ftr-415	888	80	the	the	DET
ftr-415	888	81	land	land	NOUN
ftr-415	888	82	including	include	VERB
ftr-415	888	83	,	,	PUNCT
ftr-415	888	84	for	for	ADP
ftr-415	888	85	example	example	NOUN
ftr-415	888	86	,	,	PUNCT
ftr-415	888	87	a	a	DET
ftr-415	888	88	co	co	NOUN
ftr-415	888	89	-	-	NOUN
ftr-415	888	90	ownership	ownership	NOUN
ftr-415	888	91	agreement	agreement	NOUN
ftr-415	888	92	providing	provide	VERB
ftr-415	888	93	cross	cross	NOUN
ftr-415	888	94	rights	right	NOUN
ftr-415	888	95	of	of	ADP
ftr-415	888	96	first	first	ADJ
ftr-415	888	97	refusal	refusal	NOUN
ftr-415	888	98	at	at	ADP
ftr-415	888	99	fair	fair	ADJ
ftr-415	888	100	market	market	NOUN
ftr-415	888	101	value	value	NOUN
ftr-415	888	102	;	;	PUNCT
ftr-415	888	103	(	(	PUNCT
ftr-415	888	104	5	5	X
ftr-415	888	105	)	)	PUNCT
ftr-415	888	106	co	co	NOUN
ftr-415	888	107	-	-	NOUN
ftr-415	888	108	owners	owner	NOUN
ftr-415	888	109	must	must	AUX
ftr-415	888	110	retain	retain	VERB
ftr-415	888	111	the	the	DET
ftr-415	888	112	right	right	NOUN
ftr-415	888	113	to	to	PART
ftr-415	888	114	manage	manage	VERB
ftr-415	888	115	the	the	DET
ftr-415	888	116	property	property	NOUN
ftr-415	888	117	and	and	CCONJ
ftr-415	888	118	any	any	DET
ftr-415	888	119	sale	sale	NOUN
ftr-415	888	120	,	,	PUNCT
ftr-415	888	121	lease	lease	NOUN
ftr-415	888	122	,	,	PUNCT
ftr-415	888	123	blanket	blanket	NOUN
ftr-415	888	124	encumbrance	encumbrance	NOUN
ftr-415	888	125	,	,	PUNCT
ftr-415	888	126	hiring	hire	VERB
ftr-415	888	127	of	of	ADP
ftr-415	888	128	a	a	DET
ftr-415	888	129	manager	manager	NOUN
ftr-415	888	130	or	or	CCONJ
ftr-415	888	131	management	management	NOUN
ftr-415	888	132	contract	contract	NOUN
ftr-415	888	133	must	must	AUX
ftr-415	888	134	be	be	AUX
ftr-415	888	135	unanimously	unanimously	ADV
ftr-415	888	136	approved	approve	VERB
ftr-415	888	137	,	,	PUNCT
ftr-415	888	138	but	but	CCONJ
ftr-415	888	139	as	as	ADP
ftr-415	888	140	to	to	ADP
ftr-415	888	141	other	other	ADJ
ftr-415	888	142	matters	matter	NOUN
ftr-415	888	143	the	the	DET
ftr-415	888	144	owners	owner	NOUN
ftr-415	888	145	may	may	AUX
ftr-415	888	146	agree	agree	VERB
ftr-415	888	147	to	to	PART
ftr-415	888	148	be	be	AUX
ftr-415	888	149	bound	bind	VERB
ftr-415	888	150	by	by	ADP
ftr-415	888	151	a	a	DET
ftr-415	888	152	majority	majority	NOUN
ftr-415	888	153	vote	vote	NOUN
ftr-415	888	154	;	;	PUNCT
ftr-415	888	155	(	(	PUNCT
ftr-415	888	156	6	6	X
ftr-415	888	157	)	)	PUNCT
ftr-415	888	158	each	each	DET
ftr-415	888	159	co	co	NOUN
ftr-415	888	160	-	-	NOUN
ftr-415	888	161	owner	owner	NOUN
ftr-415	888	162	must	must	AUX
ftr-415	888	163	have	have	VERB
ftr-415	888	164	the	the	DET
ftr-415	888	165	right	right	NOUN
ftr-415	888	166	to	to	PART
ftr-415	888	167	transfer	transfer	VERB
ftr-415	888	168	,	,	PUNCT
ftr-415	888	169	partition	partition	NOUN
ftr-415	888	170	,	,	PUNCT
ftr-415	888	171	or	or	CCONJ
ftr-415	888	172	encumber	encumber	VERB
ftr-415	888	173	his	his	PRON
ftr-415	888	174	undivided	undivided	ADJ
ftr-415	888	175	interest	interest	NOUN
ftr-415	888	176	;	;	PUNCT
ftr-415	888	177	(	(	PUNCT
ftr-415	888	178	7	7	X
ftr-415	888	179	)	)	PUNCT
ftr-415	888	180	if	if	SCONJ
ftr-415	888	181	the	the	DET
ftr-415	888	182	property	property	NOUN
ftr-415	888	183	is	be	AUX
ftr-415	888	184	sold	sell	VERB
ftr-415	888	185	,	,	PUNCT
ftr-415	888	186	net	net	ADJ
ftr-415	888	187	sales	sale	NOUN
ftr-415	888	188	proceeds	proceed	NOUN
ftr-415	888	189	must	must	AUX
ftr-415	888	190	be	be	AUX
ftr-415	888	191	distributed	distribute	VERB
ftr-415	888	192	to	to	ADP
ftr-415	888	193	the	the	DET
ftr-415	888	194	co	co	NOUN
ftr-415	888	195	-	-	NOUN
ftr-415	888	196	owners	owner	NOUN
ftr-415	888	197	;	;	PUNCT
ftr-415	888	198	(	(	PUNCT
ftr-415	888	199	8)	8)	NUM
ftr-415	888	200	all	all	DET
ftr-415	888	201	revenues	revenue	NOUN
ftr-415	888	202	must	must	AUX
ftr-415	888	203	be	be	AUX
ftr-415	888	204	shared	share	VERB
ftr-415	888	205	and	and	CCONJ
ftr-415	888	206	expenses	expense	NOUN
ftr-415	888	207	borne	bear	VERB
ftr-415	888	208	in	in	ADP
ftr-415	888	209	proportion	proportion	NOUN
ftr-415	888	210	to	to	ADP
ftr-415	888	211	the	the	DET
ftr-415	888	212	co	co	NOUN
ftr-415	888	213	-	-	NOUN
ftr-415	888	214	owners	owner	NOUN
ftr-415	888	215	’	'	PUNCT
ftr-415	888	216	undivided	undivided	ADJ
ftr-415	888	217	interests	interest	NOUN
ftr-415	888	218	in	in	ADP
ftr-415	888	219	the	the	DET
ftr-415	888	220	property	property	NOUN
ftr-415	888	221	;	;	PUNCT
ftr-415	888	222	(	(	PUNCT
ftr-415	888	223	9	9	X
ftr-415	888	224	)	)	PUNCT
ftr-415	888	225	all	all	DET
ftr-415	888	226	co	co	NOUN
ftr-415	888	227	-	-	NOUN
ftr-415	888	228	owners	owner	NOUN
ftr-415	888	229	must	must	AUX
ftr-415	888	230	share	share	VERB
ftr-415	888	231	in	in	ADP
ftr-415	888	232	any	any	DET
ftr-415	888	233	blanket	blanket	NOUN
ftr-415	888	234	indebtedness	indebtedness	NOUN
ftr-415	888	235	encumbering	encumber	VERB
ftr-415	888	236	the	the	DET
ftr-415	888	237	property	property	NOUN
ftr-415	888	238	in	in	ADP
ftr-415	888	239	proportion	proportion	NOUN
ftr-415	888	240	to	to	ADP
ftr-415	888	241	their	their	PRON
ftr-415	888	242	undivided	undivided	ADJ
ftr-415	888	243	interests	interest	NOUN
ftr-415	888	244	in	in	ADP
ftr-415	888	245	the	the	DET
ftr-415	888	246	property	property	NOUN
ftr-415	888	247	;	;	PUNCT
ftr-415	888	248	(	(	PUNCT
ftr-415	888	249	10	10	NUM
ftr-415	888	250	)	)	PUNCT
ftr-415	888	251	the	the	DET
ftr-415	888	252	co	co	NOUN
ftr-415	888	253	-	-	NOUN
ftr-415	888	254	owners	owner	NOUN
ftr-415	888	255	may	may	AUX
ftr-415	888	256	issue	issue	VERB
ftr-415	888	257	call	call	NOUN
ftr-415	888	258	options	option	NOUN
ftr-415	888	259	on	on	ADP
ftr-415	888	260	their	their	PRON
ftr-415	888	261	undivided	undivided	ADJ
ftr-415	888	262	interests	interest	NOUN
ftr-415	888	263	at	at	ADP
ftr-415	888	264	their	their	PRON
ftr-415	888	265	fair	fair	ADJ
ftr-415	888	266	market	market	NOUN
ftr-415	888	267	value	value	NOUN
ftr-415	888	268	,	,	PUNCT
ftr-415	888	269	with	with	ADP
ftr-415	888	270	fair	fair	ADJ
ftr-415	888	271	market	market	NOUN
ftr-415	888	272	value	value	NOUN
ftr-415	888	273	of	of	ADP
ftr-415	888	274	the	the	DET
ftr-415	888	275	undivided	undivided	ADJ
ftr-415	888	276	interest	interest	NOUN
ftr-415	888	277	being	be	AUX
ftr-415	888	278	the	the	DET
ftr-415	888	279	fair	fair	ADJ
ftr-415	888	280	market	market	NOUN
ftr-415	888	281	value	value	NOUN
ftr-415	888	282	of	of	ADP
ftr-415	888	283	the	the	DET
ftr-415	888	284	property	property	NOUN
ftr-415	888	285	as	as	ADP
ftr-415	888	286	a	a	DET
ftr-415	888	287	whole	whole	NOUN
ftr-415	888	288	multiplied	multiply	VERB
ftr-415	888	289	by	by	ADP
ftr-415	888	290	the	the	DET
ftr-415	888	291	co	co	NOUN
ftr-415	888	292	-	-	NOUN
ftr-415	888	293	owner	owner	NOUN
ftr-415	888	294	’s	’s	PART
ftr-415	888	295	fractional	fractional	ADJ
ftr-415	888	296	interest	interest	NOUN
ftr-415	888	297	;	;	PUNCT
ftr-415	888	298	(	(	PUNCT
ftr-415	888	299	11	11	X
ftr-415	888	300	)	)	PUNCT
ftr-415	888	301	the	the	DET
ftr-415	888	302	co	co	NOUN
ftr-415	888	303	-	-	NOUN
ftr-415	888	304	owners	owner	NOUN
ftr-415	888	305	’	'	PUNCT
ftr-415	888	306	activities	activity	NOUN
ftr-415	888	307	,	,	PUNCT
ftr-415	888	308	including	include	VERB
ftr-415	888	309	the	the	DET
ftr-415	888	310	activities	activity	NOUN
ftr-415	888	311	of	of	ADP
ftr-415	888	312	their	their	PRON
ftr-415	888	313	agents	agent	NOUN
ftr-415	888	314	,	,	PUNCT
ftr-415	888	315	must	must	AUX
ftr-415	888	316	be	be	AUX
ftr-415	888	317	limited	limit	VERB
ftr-415	888	318	to	to	ADP
ftr-415	888	319	those	those	PRON
ftr-415	888	320	customarily	customarily	ADV
ftr-415	888	321	performed	perform	VERB
ftr-415	888	322	in	in	ADP
ftr-415	888	323	connection	connection	NOUN
ftr-415	888	324	with	with	ADP
ftr-415	888	325	the	the	DET
ftr-415	888	326	repair	repair	NOUN
ftr-415	888	327	and	and	CCONJ
ftr-415	888	328	maintenance	maintenance	NOUN
ftr-415	888	329	of	of	ADP
ftr-415	888	330	rental	rental	ADJ
ftr-415	888	331	property	property	NOUN
ftr-415	888	332	;	;	PUNCT
ftr-415	888	333	(	(	PUNCT
ftr-415	888	334	12	12	X
ftr-415	888	335	)	)	PUNCT
ftr-415	888	336	management	management	NOUN
ftr-415	888	337	and	and	CCONJ
ftr-415	888	338	brokerage	brokerage	NOUN
ftr-415	888	339	agreements	agreement	NOUN
ftr-415	888	340	with	with	ADP
ftr-415	888	341	respect	respect	NOUN
ftr-415	888	342	to	to	ADP
ftr-415	888	343	the	the	DET
ftr-415	888	344	property	property	NOUN
ftr-415	888	345	must	must	AUX
ftr-415	888	346	be	be	AUX
ftr-415	888	347	subject	subject	ADJ
ftr-415	888	348	to	to	ADP
ftr-415	888	349	renewal	renewal	NOUN
ftr-415	888	350	no	no	PRON
ftr-415	888	351	less	less	ADV
ftr-415	888	352	often	often	ADV
ftr-415	888	353	than	than	ADP
ftr-415	888	354	annually	annually	ADV
ftr-415	888	355	;	;	PUNCT
ftr-415	888	356	(	(	PUNCT
ftr-415	888	357	13	13	X
ftr-415	888	358	)	)	PUNCT
ftr-415	888	359	all	all	DET
ftr-415	888	360	leases	lease	NOUN
ftr-415	888	361	on	on	ADP
ftr-415	888	362	the	the	DET
ftr-415	888	363	property	property	NOUN
ftr-415	888	364	must	must	AUX
ftr-415	888	365	be	be	AUX
ftr-415	888	366	bona	bona	ADJ
ftr-415	888	367	fide	fide	ADJ
ftr-415	888	368	;	;	PUNCT
ftr-415	888	369	(	(	PUNCT
ftr-415	888	370	14	14	NUM
ftr-415	888	371	)	)	PUNCT
ftr-415	888	372	any	any	DET
ftr-415	888	373	lender	lender	NOUN
ftr-415	888	374	with	with	ADP
ftr-415	888	375	respect	respect	NOUN
ftr-415	888	376	to	to	ADP
ftr-415	888	377	the	the	DET
ftr-415	888	378	property	property	NOUN
ftr-415	888	379	of	of	ADP
ftr-415	888	380	the	the	DET
ftr-415	888	381	undivided	undivided	ADJ
ftr-415	888	382	interests	interest	NOUN
ftr-415	888	383	must	must	AUX
ftr-415	888	384	be	be	AUX
ftr-415	888	385	unrelated	unrelated	ADJ
ftr-415	888	386	to	to	ADP
ftr-415	888	387	all	all	DET
ftr-415	888	388	owners	owner	NOUN
ftr-415	888	389	,	,	PUNCT
ftr-415	888	390	lessees	lessee	NOUN
ftr-415	888	391	,	,	PUNCT
ftr-415	888	392	managers	manager	NOUN
ftr-415	888	393	,	,	PUNCT
ftr-415	888	394	and	and	CCONJ
ftr-415	888	395	sponsors	sponsor	NOUN
ftr-415	888	396	of	of	ADP
ftr-415	888	397	the	the	DET
ftr-415	888	398	syndication	syndication	NOUN
ftr-415	888	399	;	;	PUNCT
ftr-415	888	400	and	and	CCONJ
ftr-415	888	401	(	(	PUNCT
ftr-415	888	402	15	15	X
ftr-415	888	403	)	)	PUNCT
ftr-415	888	404	any	any	DET
ftr-415	888	405	payments	payment	NOUN
ftr-415	888	406	for	for	ADP
ftr-415	888	407	acquisition	acquisition	NOUN
ftr-415	888	408	of	of	ADP
ftr-415	888	409	the	the	DET
ftr-415	888	410	interest	interest	NOUN
ftr-415	888	411	must	must	AUX
ftr-415	888	412	reflect	reflect	VERB
ftr-415	888	413	the	the	DET
ftr-415	888	414	fair	fair	ADJ
ftr-415	888	415	market	market	NOUN
ftr-415	888	416	value	value	NOUN
ftr-415	888	417	of	of	ADP
ftr-415	888	418	the	the	DET
ftr-415	888	419	co	co	NOUN
ftr-415	888	420	-	-	NOUN
ftr-415	888	421	ownership	ownership	ADJ
ftr-415	888	422	interest	interest	NOUN
ftr-415	888	423	(	(	PUNCT
ftr-415	888	424	or	or	CCONJ
ftr-415	888	425	services	service	NOUN
ftr-415	888	426	rendered	render	VERB
ftr-415	888	427	)	)	PUNCT
ftr-415	888	428	and	and	CCONJ
ftr-415	888	429	may	may	AUX
ftr-415	888	430	not	not	PART
ftr-415	888	431	depend	depend	VERB
ftr-415	888	432	on	on	ADP
ftr-415	888	433	the	the	DET
ftr-415	888	434	profits	profit	NOUN
ftr-415	888	435	derived	derive	VERB
ftr-415	888	436	from	from	ADP
ftr-415	888	437	the	the	DET
ftr-415	888	438	property	property	NOUN
ftr-415	888	439	by	by	ADP
ftr-415	888	440	any	any	DET
ftr-415	888	441	person	person	NOUN
ftr-415	888	442	.	.	PUNCT
ftr-415	889	1	c.	c.	PROPN
ftr-415	889	2	section	section	PROPN
ftr-415	889	3	1031	1031	NUM
ftr-415	889	4	1	1	NUM
ftr-415	889	5	.	.	PUNCT
ftr-415	890	1	the	the	DET
ftr-415	890	2	erosion	erosion	NOUN
ftr-415	890	3	of	of	ADP
ftr-415	890	4	the	the	DET
ftr-415	890	5	glass	glass	NOUN
ftr-415	890	6	-	-	PUNCT
ftr-415	890	7	steagall	steagall	PROPN
ftr-415	890	8	act	act	NOUN
ftr-415	890	9	changes	change	VERB
ftr-415	890	10	the	the	DET
ftr-415	890	11	face	face	NOUN
ftr-415	890	12	of	of	ADP
ftr-415	890	13	like	like	ADP
ftr-415	890	14	-	-	PUNCT
ftr-415	890	15	kind	kind	NOUN
ftr-415	890	16	exchanges	exchange	NOUN
ftr-415	890	17	.	.	PUNCT
ftr-415	891	1	reg-107175	reg-107175	NOUN
ftr-415	891	2	-	-	PUNCT
ftr-415	891	3	00	00	PROPN
ftr-415	891	4	,	,	PUNCT
ftr-415	892	1	definition	definition	NOUN
ftr-415	892	2	of	of	ADP
ftr-415	892	3	disqualified	disqualified	ADJ
ftr-415	892	4	person	person	NOUN
ftr-415	892	5	,	,	PUNCT
ftr-415	892	6	66	66	NUM
ftr-415	892	7	f.r	f.r	NOUN
ftr-415	892	8	.	.	PROPN
ftr-415	892	9	3924	3924	NUM
ftr-415	892	10	(	(	PUNCT
ftr-415	892	11	1/17/01	1/17/01	NUM
ftr-415	892	12	)	)	PUNCT
ftr-415	892	13	.	.	PUNCT
ftr-415	893	1	proposed	propose	VERB
ftr-415	893	2	amendments	amendment	NOUN
ftr-415	893	3	to	to	ADP
ftr-415	893	4	reg	reg	NOUN
ftr-415	893	5	.	.	PUNCT
ftr-415	894	1	§	§	PROPN
ftr-415	894	2	1.1031(k)-1(k)(4	1.1031(k)-1(k)(4	NUM
ftr-415	894	3	)	)	PUNCT
ftr-415	894	4	would	would	AUX
ftr-415	894	5	generally	generally	ADV
ftr-415	894	6	provide	provide	VERB
ftr-415	894	7	that	that	SCONJ
ftr-415	894	8	a	a	DET
ftr-415	894	9	bank	bank	NOUN
ftr-415	894	10	,	,	PUNCT
ftr-415	894	11	which	which	PRON
ftr-415	894	12	is	be	AUX
ftr-415	894	13	a	a	DET
ftr-415	894	14	member	member	NOUN
ftr-415	894	15	of	of	ADP
ftr-415	894	16	a	a	DET
ftr-415	894	17	controlled	control	VERB
ftr-415	894	18	group	group	NOUN
ftr-415	894	19	that	that	PRON
ftr-415	894	20	includes	include	VERB
ftr-415	894	21	an	an	DET
ftr-415	894	22	investment	investment	NOUN
ftr-415	894	23	banking	banking	NOUN
ftr-415	894	24	or	or	CCONJ
ftr-415	894	25	brokerage	brokerage	NOUN
ftr-415	894	26	firm	firm	NOUN
ftr-415	894	27	as	as	ADP
ftr-415	894	28	a	a	DET
ftr-415	894	29	member	member	NOUN
ftr-415	894	30	,	,	PUNCT
ftr-415	894	31	will	will	AUX
ftr-415	894	32	not	not	PART
ftr-415	894	33	be	be	AUX
ftr-415	894	34	a	a	DET
ftr-415	894	35	disqualified	disqualified	ADJ
ftr-415	894	36	person	person	NOUN
ftr-415	894	37	[	[	X
ftr-415	894	38	with	with	ADP
ftr-415	894	39	respect	respect	NOUN
ftr-415	894	40	to	to	ADP
ftr-415	894	41	deferred	defer	VERB
ftr-415	894	42	like	like	ADP
ftr-415	894	43	-	-	PUNCT
ftr-415	894	44	kind	kind	NOUN
ftr-415	894	45	exchanges	exchange	NOUN
ftr-415	894	46	through	through	ADP
ftr-415	894	47	an	an	DET
ftr-415	894	48	intermediary	intermediary	NOUN
ftr-415	894	49	]	]	PUNCT
ftr-415	894	50	merely	merely	ADV
ftr-415	894	51	because	because	SCONJ
ftr-415	894	52	the	the	DET
ftr-415	894	53	investment	investment	NOUN
ftr-415	894	54	banking	banking	NOUN
ftr-415	894	55	or	or	CCONJ
ftr-415	894	56	brokerage	brokerage	NOUN
ftr-415	894	57	firm	firm	NOUN
ftr-415	894	58	has	have	AUX
ftr-415	894	59	provided	provide	VERB
ftr-415	894	60	services	service	NOUN
ftr-415	894	61	to	to	ADP
ftr-415	894	62	an	an	DET
ftr-415	894	63	exchange	exchange	NOUN
ftr-415	894	64	customer	customer	NOUN
ftr-415	894	65	within	within	ADP
ftr-415	894	66	a	a	DET
ftr-415	894	67	2	2	NUM
ftr-415	894	68	-	-	PUNCT
ftr-415	894	69	year	year	NOUN
ftr-415	894	70	period	period	NOUN
ftr-415	894	71	ending	end	VERB
ftr-415	894	72	on	on	ADP
ftr-415	894	73	the	the	DET
ftr-415	894	74	date	date	NOUN
ftr-415	894	75	of	of	ADP
ftr-415	894	76	the	the	DET
ftr-415	894	77	transfer	transfer	NOUN
ftr-415	894	78	of	of	ADP
ftr-415	894	79	the	the	DET
ftr-415	894	80	relinquished	relinquished	ADJ
ftr-415	894	81	property	property	NOUN
ftr-415	894	82	by	by	ADP
ftr-415	894	83	that	that	DET
ftr-415	894	84	customer	customer	NOUN
ftr-415	894	85	.	.	PUNCT
ftr-415	895	1	the	the	DET
ftr-415	895	2	proposed	propose	VERB
ftr-415	895	3	regulations	regulation	NOUN
ftr-415	895	4	are	be	AUX
ftr-415	895	5	applicable	applicable	ADJ
ftr-415	895	6	to	to	ADP
ftr-415	895	7	transfers	transfer	NOUN
ftr-415	895	8	of	of	ADP
ftr-415	895	9	property	property	NOUN
ftr-415	895	10	made	make	VERB
ftr-415	895	11	by	by	ADP
ftr-415	895	12	a	a	DET
ftr-415	895	13	taxpayer	taxpayer	NOUN
ftr-415	895	14	on	on	ADP
ftr-415	895	15	or	or	CCONJ
ftr-415	895	16	after	after	ADP
ftr-415	895	17	1/17/01	1/17/01	NUM
ftr-415	895	18	.	.	PUNCT
ftr-415	896	1	a.	a.	NOUN
ftr-415	896	2	now	now	ADV
ftr-415	896	3	final	final	ADJ
ftr-415	896	4	.	.	PUNCT
ftr-415	897	1	t.d	t.d	PROPN
ftr-415	897	2	.	.	PROPN
ftr-415	897	3	8982	8982	NUM
ftr-415	897	4	,	,	PUNCT
ftr-415	898	1	definition	definition	NOUN
ftr-415	898	2	of	of	ADP
ftr-415	898	3	disqualified	disqualified	ADJ
ftr-415	898	4	person	person	NOUN
ftr-415	898	5	,	,	PUNCT
ftr-415	898	6	67	67	NUM
ftr-415	898	7	f.r	f.r	NOUN
ftr-415	898	8	.	.	PROPN
ftr-415	898	9	4907	4907	NUM
ftr-415	898	10	(	(	PUNCT
ftr-415	898	11	2/1/02	2/1/02	NUM
ftr-415	898	12	)	)	PUNCT
ftr-415	898	13	.	.	PUNCT
ftr-415	899	1	the	the	DET
ftr-415	899	2	final	final	ADJ
ftr-415	899	3	regulations	regulation	NOUN
ftr-415	899	4	amend	amend	VERB
ftr-415	899	5	reg	reg	NOUN
ftr-415	899	6	.	.	PUNCT
ftr-415	900	1	§	§	PROPN
ftr-415	900	2	1.1031(k)-1	1.1031(k)-1	NUM
ftr-415	900	3	and	and	CCONJ
ftr-415	900	4	are	be	AUX
ftr-415	900	5	applicable	applicable	ADJ
ftr-415	900	6	to	to	ADP
ftr-415	900	7	transfers	transfer	NOUN
ftr-415	900	8	of	of	ADP
ftr-415	900	9	property	property	NOUN
ftr-415	900	10	made	make	VERB
ftr-415	900	11	on	on	ADP
ftr-415	900	12	or	or	CCONJ
ftr-415	900	13	after	after	ADP
ftr-415	900	14	1/17/01	1/17/01	NUM
ftr-415	900	15	.	.	NOUN
ftr-415	900	16	2	2	NUM
ftr-415	900	17	.	.	X
ftr-415	900	18	ruling	rule	VERB
ftr-415	900	19	guidelines	guideline	NOUN
ftr-415	900	20	for	for	ADP
ftr-415	900	21	ufis	ufis	NOUN
ftr-415	900	22	in	in	ADP
ftr-415	900	23	real	real	ADJ
ftr-415	900	24	estate	estate	NOUN
ftr-415	900	25	are	be	AUX
ftr-415	900	26	very	very	ADV
ftr-415	900	27	taxpayerfriendly	taxpayerfriendly	ADV
ftr-415	900	28	.	.	PUNCT
ftr-415	901	1	rev	rev	PROPN
ftr-415	901	2	.	.	PROPN
ftr-415	901	3	proc	proc	PROPN
ftr-415	901	4	.	.	PUNCT
ftr-415	902	1	2002	2002	NUM
ftr-415	902	2	-	-	SYM
ftr-415	902	3	22	22	NUM
ftr-415	902	4	,	,	PUNCT
ftr-415	902	5	2002	2002	NUM
ftr-415	902	6	-	-	SYM
ftr-415	902	7	14	14	NUM
ftr-415	902	8	i.r.b	i.r.b	NOUN
ftr-415	902	9	.	.	PUNCT
ftr-415	903	1	733	733	NUM
ftr-415	903	2	(	(	PUNCT
ftr-415	903	3	4/8/02	4/8/02	NUM
ftr-415	903	4	)	)	PUNCT
ftr-415	903	5	,	,	PUNCT
ftr-415	903	6	superseding	supersede	VERB
ftr-415	903	7	rev	rev	PROPN
ftr-415	903	8	.	.	PROPN
ftr-415	903	9	proc	proc	PROPN
ftr-415	903	10	.	.	PUNCT
ftr-415	904	1	2000	2000	NUM
ftr-415	904	2	-	-	SYM
ftr-415	904	3	46	46	NUM
ftr-415	904	4	,	,	PUNCT
ftr-415	904	5	2002	2002	NUM
ftr-415	904	6	-	-	SYM
ftr-415	904	7	2	2	NUM
ftr-415	904	8	c.b	c.b	PROPN
ftr-415	904	9	.	.	PROPN
ftr-415	904	10	438	438	NUM
ftr-415	904	11	.	.	PUNCT
ftr-415	905	1	the	the	DET
ftr-415	905	2	service	service	NOUN
ftr-415	905	3	has	have	AUX
ftr-415	905	4	announced	announce	VERB
ftr-415	905	5	the	the	DET
ftr-415	905	6	conditions	condition	NOUN
ftr-415	905	7	under	under	ADP
ftr-415	905	8	which	which	PRON
ftr-415	905	9	it	it	PRON
ftr-415	905	10	will	will	AUX
ftr-415	905	11	consider	consider	VERB
ftr-415	905	12	a	a	DET
ftr-415	905	13	request	request	NOUN
ftr-415	905	14	for	for	ADP
ftr-415	905	15	a	a	DET
ftr-415	905	16	ruling	ruling	NOUN
ftr-415	905	17	that	that	SCONJ
ftr-415	905	18	an	an	DET
ftr-415	905	19	undivided	undivided	ADJ
ftr-415	905	20	fractional	fractional	ADJ
ftr-415	905	21	interest	interest	NOUN
ftr-415	905	22	in	in	ADP
ftr-415	905	23	rental	rental	ADJ
ftr-415	905	24	real	real	ADJ
ftr-415	905	25	property	property	NOUN
ftr-415	905	26	is	be	AUX
ftr-415	905	27	not	not	PART
ftr-415	905	28	an	an	DET
ftr-415	905	29	interest	interest	NOUN
ftr-415	905	30	in	in	ADP
ftr-415	905	31	a	a	DET
ftr-415	905	32	business	business	NOUN
ftr-415	905	33	entity	entity	NOUN
ftr-415	905	34	.	.	PUNCT
ftr-415	906	1	section	section	NOUN
ftr-415	906	2	6	6	NUM
ftr-415	906	3	of	of	ADP
ftr-415	906	4	the	the	DET
ftr-415	906	5	revenue	revenue	NOUN
ftr-415	906	6	procedure	procedure	NOUN
ftr-415	906	7	imposes	impose	VERB
ftr-415	906	8	15	15	NUM
ftr-415	906	9	conditions8	conditions8	NOUN
ftr-415	906	10	for	for	ADP
ftr-415	906	11	obtaining	obtain	VERB
ftr-415	906	12	a	a	DET
ftr-415	906	13	ruling	ruling	NOUN
ftr-415	906	14	,	,	PUNCT
ftr-415	906	15	with	with	ADP
ftr-415	906	16	a	a	DET
ftr-415	906	17	facts	fact	NOUN
ftr-415	906	18	-	-	PUNCT
ftr-415	906	19	and	and	CCONJ
ftr-415	906	20	-	-	PUNCT
ftr-415	906	21	circumstances	circumstance	NOUN
ftr-415	906	22	alternative	alternative	NOUN
ftr-415	906	23	where	where	SCONJ
ftr-415	906	24	all	all	DET
ftr-415	906	25	15	15	NUM
ftr-415	906	26	conditions	condition	NOUN
ftr-415	906	27	are	be	AUX
ftr-415	906	28	not	not	PART
ftr-415	906	29	satisfied	satisfied	ADJ
ftr-415	906	30	.	.	PUNCT
ftr-415	907	1	112	112	NUM
ftr-415	907	2	florida	florida	PROPN
ftr-415	907	3	tax	tax	NOUN
ftr-415	907	4	review	review	NOUN
ftr-415	907	5	[	[	X
ftr-415	907	6	vol.6	vol.6	X
ftr-415	907	7	:	:	PUNCT
ftr-415	907	8	si	si	X
ftr-415	907	9	under	under	ADP
ftr-415	907	10	§	§	PROPN
ftr-415	907	11	1.761	1.761	NUM
ftr-415	907	12	-	-	SYM
ftr-415	907	13	1(a	1(a	NUM
ftr-415	907	14	)	)	PUNCT
ftr-415	907	15	and	and	CCONJ
ftr-415	907	16	§	§	PROPN
ftr-415	907	17	§	§	PROPN
ftr-415	907	18	301.7701	301.7701	NUM
ftr-415	907	19	-	-	SYM
ftr-415	907	20	1	1	NUM
ftr-415	907	21	through	through	ADP
ftr-415	907	22	301.7701	301.7701	NUM
ftr-415	907	23	-	-	SYM
ftr-415	907	24	3	3	NUM
ftr-415	907	25	,	,	PUNCT
ftr-415	907	26	a	a	DET
ftr-415	907	27	federal	federal	ADJ
ftr-415	907	28	tax	tax	NOUN
ftr-415	907	29	partnership	partnership	NOUN
ftr-415	907	30	does	do	AUX
ftr-415	907	31	not	not	PART
ftr-415	907	32	include	include	VERB
ftr-415	907	33	mere	mere	ADJ
ftr-415	907	34	co	co	NOUN
ftr-415	907	35	-	-	NOUN
ftr-415	907	36	ownership	ownership	NOUN
ftr-415	907	37	of	of	ADP
ftr-415	907	38	property	property	NOUN
ftr-415	907	39	where	where	SCONJ
ftr-415	907	40	the	the	DET
ftr-415	907	41	owners	owner	NOUN
ftr-415	907	42	’	'	PUNCT
ftr-415	907	43	activities	activity	NOUN
ftr-415	907	44	are	be	AUX
ftr-415	907	45	limited	limit	VERB
ftr-415	907	46	to	to	ADP
ftr-415	907	47	keeping	keep	VERB
ftr-415	907	48	the	the	DET
ftr-415	907	49	property	property	NOUN
ftr-415	907	50	maintained	maintain	VERB
ftr-415	907	51	,	,	PUNCT
ftr-415	907	52	in	in	ADP
ftr-415	907	53	repair	repair	NOUN
ftr-415	907	54	,	,	PUNCT
ftr-415	907	55	rented	rent	VERB
ftr-415	907	56	or	or	CCONJ
ftr-415	907	57	leased	lease	VERB
ftr-415	907	58	.	.	PUNCT
ftr-415	907	59	.	.	PUNCT
ftr-415	907	60	.	.	PUNCT
ftr-415	907	61	.	.	PUNCT
ftr-415	908	1	where	where	SCONJ
ftr-415	908	2	the	the	DET
ftr-415	908	3	parties	party	NOUN
ftr-415	908	4	to	to	ADP
ftr-415	908	5	a	a	DET
ftr-415	908	6	venture	venture	NOUN
ftr-415	908	7	join	join	VERB
ftr-415	908	8	together	together	ADV
ftr-415	908	9	capital	capital	NOUN
ftr-415	908	10	or	or	CCONJ
ftr-415	908	11	services	service	NOUN
ftr-415	908	12	with	with	ADP
ftr-415	908	13	the	the	DET
ftr-415	908	14	intent	intent	NOUN
ftr-415	908	15	of	of	ADP
ftr-415	908	16	conducting	conduct	VERB
ftr-415	908	17	a	a	DET
ftr-415	908	18	business	business	NOUN
ftr-415	908	19	or	or	CCONJ
ftr-415	908	20	enterprise	enterprise	NOUN
ftr-415	908	21	and	and	CCONJ
ftr-415	908	22	of	of	ADP
ftr-415	908	23	sharing	share	VERB
ftr-415	908	24	the	the	DET
ftr-415	908	25	profits	profit	NOUN
ftr-415	908	26	and	and	CCONJ
ftr-415	908	27	losses	loss	NOUN
ftr-415	908	28	from	from	ADP
ftr-415	908	29	the	the	DET
ftr-415	908	30	venture	venture	NOUN
ftr-415	908	31	,	,	PUNCT
ftr-415	908	32	a	a	DET
ftr-415	908	33	partnership	partnership	NOUN
ftr-415	908	34	(	(	PUNCT
ftr-415	908	35	or	or	CCONJ
ftr-415	908	36	other	other	ADJ
ftr-415	908	37	business	business	NOUN
ftr-415	908	38	entity	entity	NOUN
ftr-415	908	39	)	)	PUNCT
ftr-415	908	40	is	be	AUX
ftr-415	908	41	created	create	VERB
ftr-415	908	42	.	.	PUNCT
ftr-415	909	1	furthermore	furthermore	ADV
ftr-415	909	2	,	,	PUNCT
ftr-415	909	3	where	where	SCONJ
ftr-415	909	4	the	the	DET
ftr-415	909	5	economic	economic	ADJ
ftr-415	909	6	benefits	benefit	NOUN
ftr-415	909	7	to	to	ADP
ftr-415	909	8	the	the	DET
ftr-415	909	9	individual	individual	ADJ
ftr-415	909	10	participants	participant	NOUN
ftr-415	909	11	are	be	AUX
ftr-415	909	12	not	not	PART
ftr-415	909	13	derivative	derivative	ADJ
ftr-415	909	14	of	of	ADP
ftr-415	909	15	their	their	PRON
ftr-415	909	16	co	co	NOUN
ftr-415	909	17	-	-	NOUN
ftr-415	909	18	ownership	ownership	NOUN
ftr-415	909	19	,	,	PUNCT
ftr-415	909	20	but	but	CCONJ
ftr-415	909	21	rather	rather	ADV
ftr-415	909	22	come	come	VERB
ftr-415	909	23	from	from	ADP
ftr-415	909	24	their	their	PRON
ftr-415	909	25	joint	joint	ADJ
ftr-415	909	26	relationship	relationship	NOUN
ftr-415	909	27	toward	toward	ADP
ftr-415	909	28	a	a	DET
ftr-415	909	29	common	common	ADJ
ftr-415	909	30	goal	goal	NOUN
ftr-415	909	31	,	,	PUNCT
ftr-415	909	32	the	the	DET
ftr-415	909	33	co	co	NOUN
ftr-415	909	34	-	-	NOUN
ftr-415	909	35	ownership	ownership	ADJ
ftr-415	909	36	arrangement	arrangement	NOUN
ftr-415	909	37	will	will	AUX
ftr-415	909	38	be	be	AUX
ftr-415	909	39	characterized	characterize	VERB
ftr-415	909	40	as	as	ADP
ftr-415	909	41	a	a	DET
ftr-415	909	42	partnership	partnership	NOUN
ftr-415	909	43	(	(	PUNCT
ftr-415	909	44	or	or	CCONJ
ftr-415	909	45	other	other	ADJ
ftr-415	909	46	business	business	NOUN
ftr-415	909	47	entity	entity	NOUN
ftr-415	909	48	)	)	PUNCT
ftr-415	909	49	for	for	ADP
ftr-415	909	50	federal	federal	ADJ
ftr-415	909	51	tax	tax	NOUN
ftr-415	909	52	purposes	purpose	NOUN
ftr-415	909	53	.	.	PUNCT
ftr-415	910	1	[	[	X
ftr-415	910	2	citations	citation	NOUN
ftr-415	910	3	omitted	omit	VERB
ftr-415	910	4	]	]	PUNCT
ftr-415	910	5	.	.	PUNCT
ftr-415	911	1	3	3	X
ftr-415	911	2	.	.	X
ftr-415	911	3	the	the	DET
ftr-415	911	4	nonrecognition	nonrecognition	NOUN
ftr-415	911	5	canteen	canteen	NOUN
ftr-415	911	6	turned	turn	VERB
ftr-415	911	7	out	out	ADP
ftr-415	911	8	to	to	PART
ftr-415	911	9	be	be	AUX
ftr-415	911	10	dry	dry	ADJ
ftr-415	911	11	.	.	PUNCT
ftr-415	912	1	wiechens	wiechen	NOUN
ftr-415	912	2	v.	v.	ADP
ftr-415	912	3	united	united	PROPN
ftr-415	912	4	states	states	PROPN
ftr-415	912	5	,	,	PUNCT
ftr-415	912	6	228	228	NUM
ftr-415	912	7	f.	f.	PROPN
ftr-415	912	8	supp	supp	PROPN
ftr-415	912	9	.	.	PUNCT
ftr-415	913	1	2d	2d	PROPN
ftr-415	913	2	1080	1080	NUM
ftr-415	913	3	,	,	PUNCT
ftr-415	913	4	2002	2002	NUM
ftr-415	913	5	-	-	SYM
ftr-415	913	6	2	2	NUM
ftr-415	913	7	u.s.t.c	u.s.t.c	PROPN
ftr-415	913	8	.	.	PROPN
ftr-415	914	1	¶50,708	¶50,708	PROPN
ftr-415	914	2	,	,	PUNCT
ftr-415	914	3	90	90	NUM
ftr-415	914	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	914	5	2002	2002	NUM
ftr-415	914	6	-	-	SYM
ftr-415	914	7	6705	6705	NUM
ftr-415	914	8	(	(	PUNCT
ftr-415	914	9	d.	d.	PROPN
ftr-415	914	10	ariz	ariz	PROPN
ftr-415	914	11	.	.	PUNCT
ftr-415	915	1	9/16/02	9/16/02	NUM
ftr-415	915	2	)	)	PUNCT
ftr-415	915	3	.	.	PUNCT
ftr-415	916	1	the	the	DET
ftr-415	916	2	taxpayer	taxpayer	NOUN
ftr-415	916	3	[	[	X
ftr-415	916	4	through	through	ADP
ftr-415	916	5	a	a	DET
ftr-415	916	6	partnership	partnership	NOUN
ftr-415	916	7	]	]	PUNCT
ftr-415	916	8	exchanged	exchange	VERB
ftr-415	916	9	colorado	colorado	PROPN
ftr-415	916	10	river	river	PROPN
ftr-415	916	11	water	water	NOUN
ftr-415	916	12	rights	right	NOUN
ftr-415	916	13	,	,	PUNCT
ftr-415	916	14	which	which	PRON
ftr-415	916	15	under	under	ADP
ftr-415	916	16	state	state	NOUN
ftr-415	916	17	law	law	NOUN
ftr-415	916	18	were	be	AUX
ftr-415	916	19	real	real	ADJ
ftr-415	916	20	property	property	NOUN
ftr-415	916	21	,	,	PUNCT
ftr-415	916	22	for	for	ADP
ftr-415	916	23	a	a	DET
ftr-415	916	24	fee	fee	NOUN
ftr-415	916	25	simple	simple	ADJ
ftr-415	916	26	interest	interest	NOUN
ftr-415	916	27	in	in	ADP
ftr-415	916	28	land	land	NOUN
ftr-415	916	29	.	.	PUNCT
ftr-415	917	1	the	the	DET
ftr-415	917	2	water	water	NOUN
ftr-415	917	3	rights	right	NOUN
ftr-415	917	4	were	be	AUX
ftr-415	917	5	for	for	ADP
ftr-415	917	6	a	a	DET
ftr-415	917	7	limited	limited	ADJ
ftr-415	917	8	quantity	quantity	NOUN
ftr-415	917	9	of	of	ADP
ftr-415	917	10	water	water	NOUN
ftr-415	917	11	for	for	ADP
ftr-415	917	12	a	a	DET
ftr-415	917	13	duration	duration	NOUN
ftr-415	917	14	of	of	ADP
ftr-415	917	15	50	50	NUM
ftr-415	917	16	years	year	NOUN
ftr-415	917	17	.	.	PUNCT
ftr-415	918	1	on	on	ADP
ftr-415	918	2	summary	summary	NOUN
ftr-415	918	3	judgment	judgment	NOUN
ftr-415	918	4	,	,	PUNCT
ftr-415	918	5	the	the	DET
ftr-415	918	6	court	court	NOUN
ftr-415	918	7	(	(	PUNCT
ftr-415	918	8	judge	judge	PROPN
ftr-415	918	9	mcnamee	mcnamee	PROPN
ftr-415	918	10	)	)	PUNCT
ftr-415	918	11	held	hold	VERB
ftr-415	918	12	that	that	SCONJ
ftr-415	918	13	the	the	DET
ftr-415	918	14	exchange	exchange	NOUN
ftr-415	918	15	did	do	AUX
ftr-415	918	16	not	not	PART
ftr-415	918	17	qualify	qualify	VERB
ftr-415	918	18	for	for	ADP
ftr-415	918	19	nonrecognition	nonrecognition	NOUN
ftr-415	918	20	under	under	ADP
ftr-415	918	21	§	§	PROPN
ftr-415	918	22	1031	1031	NUM
ftr-415	918	23	because	because	SCONJ
ftr-415	918	24	the	the	DET
ftr-415	918	25	water	water	NOUN
ftr-415	918	26	rights	right	NOUN
ftr-415	918	27	and	and	CCONJ
ftr-415	918	28	a	a	DET
ftr-415	918	29	fee	fee	NOUN
ftr-415	918	30	simple	simple	ADJ
ftr-415	918	31	interest	interest	NOUN
ftr-415	918	32	in	in	ADP
ftr-415	918	33	land	land	NOUN
ftr-415	918	34	were	be	AUX
ftr-415	918	35	not	not	PART
ftr-415	918	36	“	"	PUNCT
ftr-415	918	37	like	like	ADJ
ftr-415	918	38	-	-	PUNCT
ftr-415	918	39	kind	kind	NOUN
ftr-415	918	40	,	,	PUNCT
ftr-415	918	41	”	"	PUNCT
ftr-415	918	42	even	even	ADV
ftr-415	918	43	under	under	ADP
ftr-415	918	44	the	the	DET
ftr-415	918	45	broad	broad	ADJ
ftr-415	918	46	standard	standard	NOUN
ftr-415	918	47	of	of	ADP
ftr-415	918	48	reg	reg	NOUN
ftr-415	918	49	.	.	PUNCT
ftr-415	919	1	§	§	PROPN
ftr-415	919	2	1.1031(a)-1(b	1.1031(a)-1(b	NUM
ftr-415	919	3	)	)	PUNCT
ftr-415	919	4	.	.	PUNCT
ftr-415	920	1	the	the	DET
ftr-415	920	2	court	court	NOUN
ftr-415	920	3	rejected	reject	VERB
ftr-415	920	4	the	the	DET
ftr-415	920	5	taxpayer	taxpayer	NOUN
ftr-415	920	6	’s	’s	PART
ftr-415	920	7	argument	argument	NOUN
ftr-415	920	8	that	that	SCONJ
ftr-415	920	9	the	the	DET
ftr-415	920	10	50	50	NUM
ftr-415	920	11	-	-	PUNCT
ftr-415	920	12	year	year	NOUN
ftr-415	920	13	water	water	NOUN
ftr-415	920	14	rights	right	NOUN
ftr-415	920	15	were	be	AUX
ftr-415	920	16	analogous	analogous	ADJ
ftr-415	920	17	to	to	ADP
ftr-415	920	18	the	the	DET
ftr-415	920	19	30	30	NUM
ftr-415	920	20	-	-	PUNCT
ftr-415	920	21	year	year	NOUN
ftr-415	920	22	lease	lease	NOUN
ftr-415	920	23	that	that	PRON
ftr-415	920	24	qualified	qualify	VERB
ftr-415	920	25	as	as	ADP
ftr-415	920	26	like	like	INTJ
ftr-415	920	27	-	-	PUNCT
ftr-415	920	28	kind	kind	NOUN
ftr-415	920	29	with	with	ADP
ftr-415	920	30	a	a	DET
ftr-415	920	31	fee	fee	NOUN
ftr-415	920	32	simple	simple	NOUN
ftr-415	920	33	in	in	ADP
ftr-415	920	34	real	real	ADJ
ftr-415	920	35	estate	estate	NOUN
ftr-415	920	36	under	under	ADP
ftr-415	920	37	reg	reg	NOUN
ftr-415	920	38	.	.	PUNCT
ftr-415	921	1	§	§	PROPN
ftr-415	921	2	1.1031(a)-1(c	1.1031(a)-1(c	NUM
ftr-415	921	3	)	)	PUNCT
ftr-415	921	4	.	.	PUNCT
ftr-415	922	1	because	because	SCONJ
ftr-415	922	2	the	the	DET
ftr-415	922	3	water	water	NOUN
ftr-415	922	4	rights	right	NOUN
ftr-415	922	5	were	be	AUX
ftr-415	922	6	not	not	PART
ftr-415	922	7	perpetual	perpetual	ADJ
ftr-415	922	8	,	,	PUNCT
ftr-415	922	9	they	they	PRON
ftr-415	922	10	were	be	AUX
ftr-415	922	11	not	not	PART
ftr-415	922	12	like	like	INTJ
ftr-415	922	13	-	-	PUNCT
ftr-415	922	14	kind	kind	NOUN
ftr-415	922	15	with	with	ADP
ftr-415	922	16	a	a	DET
ftr-415	922	17	fee	fee	NOUN
ftr-415	922	18	simple	simple	NOUN
ftr-415	922	19	based	base	VERB
ftr-415	922	20	on	on	ADP
ftr-415	922	21	rev	rev	PROPN
ftr-415	922	22	.	.	PROPN
ftr-415	922	23	rul	rul	NOUN
ftr-415	922	24	.	.	PUNCT
ftr-415	923	1	55	55	NUM
ftr-415	923	2	-	-	SYM
ftr-415	923	3	749	749	NUM
ftr-415	923	4	,	,	PUNCT
ftr-415	923	5	1955	1955	NUM
ftr-415	923	6	-	-	SYM
ftr-415	923	7	2	2	NUM
ftr-415	923	8	c.b	c.b	PROPN
ftr-415	923	9	.	.	PROPN
ftr-415	923	10	295	295	NUM
ftr-415	923	11	(	(	PUNCT
ftr-415	923	12	dealing	deal	VERB
ftr-415	923	13	with	with	ADP
ftr-415	923	14	perpetual	perpetual	ADJ
ftr-415	923	15	water	water	NOUN
ftr-415	923	16	rights	right	NOUN
ftr-415	923	17	)	)	PUNCT
ftr-415	923	18	.	.	PUNCT
ftr-415	924	1	4	4	X
ftr-415	924	2	.	.	X
ftr-415	924	3	nonrecognition	nonrecognition	NOUN
ftr-415	924	4	denied	deny	VERB
ftr-415	924	5	–	–	PUNCT
ftr-415	924	6	caught	catch	VERB
ftr-415	924	7	by	by	ADP
ftr-415	924	8	a	a	DET
ftr-415	924	9	targeted	target	VERB
ftr-415	924	10	anti	anti	ADJ
ftr-415	924	11	-	-	ADJ
ftr-415	924	12	abuse	abuse	ADJ
ftr-415	924	13	rule	rule	NOUN
ftr-415	924	14	.	.	PUNCT
ftr-415	925	1	rev	rev	PROPN
ftr-415	925	2	.	.	PROPN
ftr-415	926	1	rul	rul	PROPN
ftr-415	926	2	.	.	PUNCT
ftr-415	926	3	2002	2002	NUM
ftr-415	926	4	-	-	SYM
ftr-415	926	5	83	83	NUM
ftr-415	926	6	,	,	PUNCT
ftr-415	926	7	2002	2002	NUM
ftr-415	926	8	-	-	SYM
ftr-415	926	9	49	49	NUM
ftr-415	926	10	i.r.b	i.r.b	NOUN
ftr-415	926	11	.	.	PUNCT
ftr-415	927	1	927	927	NUM
ftr-415	927	2	(	(	PUNCT
ftr-415	927	3	12/9/02	12/9/02	NUM
ftr-415	927	4	)	)	PUNCT
ftr-415	927	5	.	.	PUNCT
ftr-415	928	1	individual	individual	ADJ
ftr-415	928	2	a	a	DET
ftr-415	928	3	owned	own	VERB
ftr-415	928	4	highly	highly	ADV
ftr-415	928	5	appreciated	appreciated	ADJ
ftr-415	928	6	real	real	ADJ
ftr-415	928	7	property	property	NOUN
ftr-415	928	8	held	hold	VERB
ftr-415	928	9	for	for	ADP
ftr-415	928	10	investment	investment	NOUN
ftr-415	928	11	(	(	PUNCT
ftr-415	928	12	property	property	NOUN
ftr-415	928	13	1	1	NUM
ftr-415	928	14	)	)	PUNCT
ftr-415	928	15	and	and	CCONJ
ftr-415	928	16	individual	individual	ADJ
ftr-415	928	17	b	b	PROPN
ftr-415	928	18	,	,	PUNCT
ftr-415	928	19	who	who	PRON
ftr-415	928	20	was	be	AUX
ftr-415	928	21	related	relate	VERB
ftr-415	928	22	to	to	ADP
ftr-415	928	23	individual	individual	VERB
ftr-415	928	24	a	a	PRON
ftr-415	928	25	within	within	ADP
ftr-415	928	26	the	the	DET
ftr-415	928	27	meaning	meaning	NOUN
ftr-415	928	28	in	in	ADP
ftr-415	928	29	§	§	PROPN
ftr-415	928	30	267(b	267(b	PROPN
ftr-415	928	31	)	)	PUNCT
ftr-415	928	32	,	,	PUNCT
ftr-415	928	33	owned	own	VERB
ftr-415	928	34	real	real	ADJ
ftr-415	928	35	property	property	NOUN
ftr-415	928	36	(	(	PUNCT
ftr-415	928	37	property	property	NOUN
ftr-415	928	38	2	2	NUM
ftr-415	928	39	)	)	PUNCT
ftr-415	928	40	,	,	PUNCT
ftr-415	928	41	which	which	PRON
ftr-415	928	42	was	be	AUX
ftr-415	928	43	not	not	PART
ftr-415	928	44	appreciated	appreciate	VERB
ftr-415	928	45	.	.	PUNCT
ftr-415	929	1	in	in	ADP
ftr-415	929	2	a	a	DET
ftr-415	929	3	multiparty	multiparty	NOUN
ftr-415	929	4	like	like	ADP
ftr-415	929	5	-	-	PUNCT
ftr-415	929	6	kind	kind	NOUN
ftr-415	929	7	exchange	exchange	NOUN
ftr-415	929	8	,	,	PUNCT
ftr-415	929	9	a	a	DET
ftr-415	929	10	and	and	CCONJ
ftr-415	929	11	b	b	NOUN
ftr-415	929	12	each	each	PRON
ftr-415	929	13	transferred	transfer	VERB
ftr-415	929	14	their	their	PRON
ftr-415	929	15	properties	property	NOUN
ftr-415	929	16	to	to	ADP
ftr-415	929	17	a	a	DET
ftr-415	929	18	qualified	qualified	ADJ
ftr-415	929	19	intermediary	intermediary	NOUN
ftr-415	929	20	.	.	PUNCT
ftr-415	930	1	c	c	X
ftr-415	930	2	,	,	PUNCT
ftr-415	930	3	an	an	DET
ftr-415	930	4	unrelated	unrelated	ADJ
ftr-415	930	5	purchaser	purchaser	NOUN
ftr-415	930	6	of	of	ADP
ftr-415	930	7	property	property	NOUN
ftr-415	930	8	1	1	NUM
ftr-415	930	9	,	,	PUNCT
ftr-415	930	10	transferred	transfer	VERB
ftr-415	930	11	cash	cash	NOUN
ftr-415	930	12	to	to	ADP
ftr-415	930	13	the	the	DET
ftr-415	930	14	qualified	qualified	ADJ
ftr-415	930	15	intermediary	intermediary	NOUN
ftr-415	930	16	,	,	PUNCT
ftr-415	930	17	who	who	PRON
ftr-415	930	18	transferred	transfer	VERB
ftr-415	930	19	property	property	NOUN
ftr-415	930	20	1	1	NUM
ftr-415	930	21	to	to	ADP
ftr-415	930	22	c	c	NOUN
ftr-415	930	23	and	and	CCONJ
ftr-415	930	24	the	the	DET
ftr-415	930	25	cash	cash	NOUN
ftr-415	930	26	to	to	ADP
ftr-415	930	27	b.	b.	PROPN
ftr-415	930	28	(	(	PUNCT
ftr-415	930	29	property	property	NOUN
ftr-415	930	30	2	2	NUM
ftr-415	930	31	was	be	AUX
ftr-415	930	32	transferred	transfer	VERB
ftr-415	930	33	to	to	ADP
ftr-415	930	34	a.	a.	NOUN
ftr-415	930	35	)	)	PUNCT
ftr-415	930	36	.	.	PUNCT
ftr-415	931	1	the	the	DET
ftr-415	931	2	irs	irs	PROPN
ftr-415	931	3	ruled	rule	VERB
ftr-415	931	4	that	that	SCONJ
ftr-415	931	5	pursuant	pursuant	ADV
ftr-415	931	6	to	to	ADP
ftr-415	931	7	§	§	PROPN
ftr-415	931	8	1031(f	1031(f	NUM
ftr-415	931	9	)	)	PUNCT
ftr-415	931	10	,	,	PUNCT
ftr-415	931	11	a	a	DET
ftr-415	931	12	taxpayer	taxpayer	NOUN
ftr-415	931	13	who	who	PRON
ftr-415	931	14	transfers	transfer	VERB
ftr-415	931	15	relinquished	relinquished	ADJ
ftr-415	931	16	property	property	NOUN
ftr-415	931	17	to	to	ADP
ftr-415	931	18	a	a	DET
ftr-415	931	19	qualified	qualified	ADJ
ftr-415	931	20	intermediary	intermediary	NOUN
ftr-415	931	21	in	in	ADP
ftr-415	931	22	exchange	exchange	NOUN
ftr-415	931	23	for	for	ADP
ftr-415	931	24	replacement	replacement	NOUN
ftr-415	931	25	property	property	NOUN
ftr-415	931	26	formerly	formerly	ADV
ftr-415	931	27	owned	own	VERB
ftr-415	931	28	by	by	ADP
ftr-415	931	29	a	a	DET
ftr-415	931	30	related	related	ADJ
ftr-415	931	31	party	party	NOUN
ftr-415	931	32	is	be	AUX
ftr-415	931	33	not	not	PART
ftr-415	931	34	entitled	entitle	VERB
ftr-415	931	35	to	to	ADP
ftr-415	931	36	nonrecognition	nonrecognition	NOUN
ftr-415	931	37	treatment	treatment	NOUN
ftr-415	931	38	under	under	ADP
ftr-415	931	39	§	§	PROPN
ftr-415	931	40	1031(a	1031(a	NUM
ftr-415	931	41	)	)	PUNCT
ftr-415	931	42	if	if	SCONJ
ftr-415	931	43	,	,	PUNCT
ftr-415	931	44	as	as	ADP
ftr-415	931	45	part	part	NOUN
ftr-415	931	46	of	of	ADP
ftr-415	931	47	the	the	DET
ftr-415	931	48	transaction	transaction	NOUN
ftr-415	931	49	,	,	PUNCT
ftr-415	931	50	the	the	DET
ftr-415	931	51	related	related	ADJ
ftr-415	931	52	party	party	NOUN
ftr-415	931	53	receives	receive	VERB
ftr-415	931	54	cash	cash	NOUN
ftr-415	931	55	or	or	CCONJ
ftr-415	931	56	other	other	ADJ
ftr-415	931	57	non	non	ADJ
ftr-415	931	58	-	-	ADJ
ftr-415	931	59	like	like	ADJ
ftr-415	931	60	-	-	PUNCT
ftr-415	931	61	kind	kind	NOUN
ftr-415	931	62	property	property	NOUN
ftr-415	931	63	for	for	ADP
ftr-415	931	64	the	the	DET
ftr-415	931	65	replacement	replacement	NOUN
ftr-415	931	66	property	property	NOUN
ftr-415	931	67	.	.	PUNCT
ftr-415	932	1	based	base	VERB
ftr-415	932	2	on	on	ADP
ftr-415	932	3	the	the	DET
ftr-415	932	4	legislative	legislative	ADJ
ftr-415	932	5	history	history	NOUN
ftr-415	932	6	[	[	X
ftr-415	932	7	h.r	h.r	PROPN
ftr-415	932	8	.	.	PROPN
ftr-415	932	9	rep	rep	PROPN
ftr-415	932	10	.	.	PROPN
ftr-415	932	11	no	no	INTJ
ftr-415	932	12	.	.	PUNCT
ftr-415	933	1	101	101	NUM
ftr-415	933	2	-	-	SYM
ftr-415	933	3	247	247	NUM
ftr-415	933	4	,	,	PUNCT
ftr-415	933	5	at	at	ADP
ftr-415	933	6	1340	1340	NUM
ftr-415	933	7	(	(	PUNCT
ftr-415	933	8	1989	1989	NUM
ftr-415	933	9	)	)	PUNCT
ftr-415	933	10	]	]	PUNCT
ftr-415	933	11	,	,	PUNCT
ftr-415	933	12	the	the	DET
ftr-415	933	13	irs	irs	PROPN
ftr-415	933	14	reasoned	reason	VERB
ftr-415	933	15	that	that	SCONJ
ftr-415	933	16	the	the	DET
ftr-415	933	17	purpose	purpose	NOUN
ftr-415	933	18	of	of	ADP
ftr-415	933	19	§	§	PROPN
ftr-415	933	20	1031(f	1031(f	NUM
ftr-415	933	21	)	)	PUNCT
ftr-415	933	22	is	be	AUX
ftr-415	933	23	to	to	PART
ftr-415	933	24	deny	deny	VERB
ftr-415	933	25	nonrecognition	nonrecognition	NOUN
ftr-415	933	26	treatment	treatment	NOUN
ftr-415	933	27	for	for	ADP
ftr-415	933	28	transactions	transaction	NOUN
ftr-415	933	29	in	in	ADP
ftr-415	933	30	which	which	PRON
ftr-415	933	31	related	related	ADJ
ftr-415	933	32	parties	party	NOUN
ftr-415	933	33	make	make	VERB
ftr-415	933	34	likekind	likekind	NOUN
ftr-415	933	35	exchanges	exchange	NOUN
ftr-415	933	36	of	of	ADP
ftr-415	933	37	high	high	ADJ
ftr-415	933	38	basis	basis	NOUN
ftr-415	933	39	property	property	NOUN
ftr-415	933	40	for	for	ADP
ftr-415	933	41	low	low	ADJ
ftr-415	933	42	basis	basis	NOUN
ftr-415	933	43	property	property	NOUN
ftr-415	933	44	in	in	ADP
ftr-415	933	45	anticipation	anticipation	NOUN
ftr-415	933	46	of	of	ADP
ftr-415	933	47	the	the	DET
ftr-415	933	48	sale	sale	NOUN
ftr-415	933	49	of	of	ADP
ftr-415	933	50	the	the	DET
ftr-415	933	51	low	low	ADJ
ftr-415	933	52	basis	basis	NOUN
ftr-415	933	53	property	property	NOUN
ftr-415	933	54	.	.	PUNCT
ftr-415	934	1	accordingly	accordingly	ADV
ftr-415	934	2	,	,	PUNCT
ftr-415	934	3	the	the	DET
ftr-415	934	4	irs	irs	PROPN
ftr-415	934	5	applied	apply	VERB
ftr-415	934	6	§	§	PROPN
ftr-415	934	7	1031(f)(4	1031(f)(4	NUM
ftr-415	934	8	)	)	PUNCT
ftr-415	934	9	because	because	SCONJ
ftr-415	934	10	the	the	DET
ftr-415	934	11	multi	multi	ADJ
ftr-415	934	12	-	-	ADJ
ftr-415	934	13	party	party	ADJ
ftr-415	934	14	exchange	exchange	NOUN
ftr-415	934	15	was	be	AUX
ftr-415	934	16	“	"	PUNCT
ftr-415	934	17	part	part	NOUN
ftr-415	934	18	of	of	ADP
ftr-415	934	19	a	a	DET
ftr-415	934	20	transaction	transaction	NOUN
ftr-415	934	21	(	(	PUNCT
ftr-415	934	22	or	or	CCONJ
ftr-415	934	23	a	a	DET
ftr-415	934	24	series	series	NOUN
ftr-415	934	25	of	of	ADP
ftr-415	934	26	transactions	transaction	NOUN
ftr-415	934	27	)	)	PUNCT
ftr-415	934	28	structured	structure	VERB
ftr-415	934	29	to	to	PART
ftr-415	934	30	avoid	avoid	VERB
ftr-415	934	31	the	the	DET
ftr-415	934	32	purposes	purpose	NOUN
ftr-415	934	33	of	of	ADP
ftr-415	934	34	§	§	PROPN
ftr-415	934	35	1031(f)(1	1031(f)(1	NUM
ftr-415	934	36	)	)	PUNCT
ftr-415	934	37	.	.	PUNCT
ftr-415	934	38	”	"	PUNCT
ftr-415	935	1	d.	d.	PROPN
ftr-415	935	2	section	section	NOUN
ftr-415	935	3	1033	1033	NUM
ftr-415	935	4	1	1	NUM
ftr-415	935	5	.	.	PUNCT
ftr-415	935	6	fire	fire	NOUN
ftr-415	935	7	,	,	PUNCT
ftr-415	935	8	wind	wind	NOUN
ftr-415	935	9	,	,	PUNCT
ftr-415	935	10	and	and	CCONJ
ftr-415	935	11	pestilence	pestilence	NOUN
ftr-415	935	12	bring	bring	VERB
ftr-415	935	13	tax	tax	NOUN
ftr-415	935	14	benefits	benefit	NOUN
ftr-415	935	15	.	.	PUNCT
ftr-415	936	1	willamette	willamette	PROPN
ftr-415	936	2	industries	industries	PROPN
ftr-415	936	3	,	,	PUNCT
ftr-415	936	4	inc	inc	PROPN
ftr-415	936	5	.	.	PROPN
ftr-415	937	1	v.	v.	PROPN
ftr-415	937	2	commissioner	commissioner	PROPN
ftr-415	937	3	,	,	PUNCT
ftr-415	937	4	118	118	NUM
ftr-415	937	5	t.c	t.c	PROPN
ftr-415	937	6	.	.	PROPN
ftr-415	937	7	126	126	NUM
ftr-415	937	8	(	(	PUNCT
ftr-415	937	9	2/12/02	2/12/02	NUM
ftr-415	937	10	)	)	PUNCT
ftr-415	937	11	.	.	PUNCT
ftr-415	938	1	taxpayer	taxpayer	NOUN
ftr-415	938	2	was	be	AUX
ftr-415	938	3	forced	force	VERB
ftr-415	938	4	to	to	PART
ftr-415	938	5	harvest	harvest	VERB
ftr-415	938	6	some	some	PRON
ftr-415	938	7	of	of	ADP
ftr-415	938	8	its	its	PRON
ftr-415	938	9	trees	tree	NOUN
ftr-415	938	10	before	before	ADP
ftr-415	938	11	maturity	maturity	NOUN
ftr-415	938	12	by	by	ADP
ftr-415	938	13	reason	reason	NOUN
ftr-415	938	14	of	of	ADP
ftr-415	938	15	various	various	ADJ
ftr-415	938	16	casualties	casualty	NOUN
ftr-415	938	17	2003	2003	NUM
ftr-415	938	18	]	]	PUNCT
ftr-415	938	19	recent	recent	ADJ
ftr-415	938	20	developments	development	NOUN
ftr-415	938	21	in	in	ADP
ftr-415	938	22	federal	federal	ADJ
ftr-415	938	23	income	income	NOUN
ftr-415	938	24	taxation	taxation	NOUN
ftr-415	938	25	113	113	NUM
ftr-415	938	26	[	[	NOUN
ftr-415	938	27	wind	wind	NOUN
ftr-415	938	28	,	,	PUNCT
ftr-415	938	29	ice	ice	NOUN
ftr-415	938	30	storm	storm	NOUN
ftr-415	938	31	,	,	PUNCT
ftr-415	938	32	wildfires	wildfire	VERB
ftr-415	938	33	,	,	PUNCT
ftr-415	938	34	insect	insect	VERB
ftr-415	938	35	damage	damage	NOUN
ftr-415	938	36	]	]	PUNCT
ftr-415	938	37	,	,	PUNCT
ftr-415	938	38	and	and	CCONJ
ftr-415	938	39	it	it	PRON
ftr-415	938	40	processed	process	VERB
ftr-415	938	41	those	those	DET
ftr-415	938	42	trees	tree	NOUN
ftr-415	938	43	into	into	ADP
ftr-415	938	44	its	its	PRON
ftr-415	938	45	usual	usual	ADJ
ftr-415	938	46	products	product	NOUN
ftr-415	938	47	.	.	PUNCT
ftr-415	939	1	taxpayer	taxpayer	NOUN
ftr-415	939	2	sought	seek	VERB
ftr-415	939	3	to	to	PART
ftr-415	939	4	defer	defer	VERB
ftr-415	939	5	,	,	PUNCT
ftr-415	939	6	under	under	ADP
ftr-415	939	7	§	§	PROPN
ftr-415	939	8	1033	1033	NUM
ftr-415	939	9	[	[	X
ftr-415	939	10	presumably	presumably	ADV
ftr-415	939	11	because	because	SCONJ
ftr-415	939	12	the	the	DET
ftr-415	939	13	cost	cost	NOUN
ftr-415	939	14	of	of	ADP
ftr-415	939	15	qualified	qualified	ADJ
ftr-415	939	16	replacement	replacement	NOUN
ftr-415	939	17	property	property	NOUN
ftr-415	939	18	exceeded	exceed	VERB
ftr-415	939	19	the	the	DET
ftr-415	939	20	value	value	NOUN
ftr-415	939	21	of	of	ADP
ftr-415	939	22	the	the	DET
ftr-415	939	23	downed	down	VERB
ftr-415	939	24	timber	timber	NOUN
ftr-415	939	25	,	,	PUNCT
ftr-415	939	26	but	but	CCONJ
ftr-415	939	27	the	the	DET
ftr-415	939	28	opinion	opinion	NOUN
ftr-415	939	29	does	do	AUX
ftr-415	939	30	not	not	PART
ftr-415	939	31	describe	describe	VERB
ftr-415	939	32	the	the	DET
ftr-415	939	33	replacement	replacement	NOUN
ftr-415	939	34	property	property	NOUN
ftr-415	939	35	]	]	PUNCT
ftr-415	939	36	,	,	PUNCT
ftr-415	939	37	the	the	DET
ftr-415	939	38	portion	portion	NOUN
ftr-415	939	39	of	of	ADP
ftr-415	939	40	its	its	PRON
ftr-415	939	41	gain	gain	NOUN
ftr-415	939	42	on	on	ADP
ftr-415	939	43	the	the	DET
ftr-415	939	44	sale	sale	NOUN
ftr-415	939	45	of	of	ADP
ftr-415	939	46	the	the	DET
ftr-415	939	47	resulting	result	VERB
ftr-415	939	48	inventory	inventory	NOUN
ftr-415	939	49	equal	equal	ADJ
ftr-415	939	50	to	to	ADP
ftr-415	939	51	the	the	DET
ftr-415	939	52	excess	excess	NOUN
ftr-415	939	53	of	of	ADP
ftr-415	939	54	the	the	DET
ftr-415	939	55	value	value	NOUN
ftr-415	939	56	of	of	ADP
ftr-415	939	57	the	the	DET
ftr-415	939	58	trees	tree	NOUN
ftr-415	939	59	over	over	ADP
ftr-415	939	60	basis	basis	NOUN
ftr-415	939	61	immediately	immediately	ADV
ftr-415	939	62	after	after	ADP
ftr-415	939	63	the	the	DET
ftr-415	939	64	casualty	casualty	NOUN
ftr-415	939	65	and	and	CCONJ
ftr-415	939	66	before	before	ADP
ftr-415	939	67	salvaging	salvage	VERB
ftr-415	939	68	and	and	CCONJ
ftr-415	939	69	processing	processing	NOUN
ftr-415	939	70	.	.	PUNCT
ftr-415	940	1	the	the	DET
ftr-415	940	2	tax	tax	NOUN
ftr-415	940	3	court	court	NOUN
ftr-415	940	4	(	(	PUNCT
ftr-415	940	5	judge	judge	NOUN
ftr-415	940	6	gerber	gerber	PROPN
ftr-415	940	7	)	)	PUNCT
ftr-415	940	8	held	hold	VERB
ftr-415	940	9	that	that	SCONJ
ftr-415	940	10	the	the	DET
ftr-415	940	11	deferral	deferral	NOUN
ftr-415	940	12	was	be	AUX
ftr-415	940	13	permitted	permit	VERB
ftr-415	940	14	under	under	ADP
ftr-415	940	15	the	the	DET
ftr-415	940	16	holding	holding	NOUN
ftr-415	940	17	and	and	CCONJ
ftr-415	940	18	reasoning	reasoning	NOUN
ftr-415	940	19	of	of	ADP
ftr-415	940	20	rev	rev	PROPN
ftr-415	940	21	.	.	PROPN
ftr-415	941	1	rul	rul	PROPN
ftr-415	941	2	.	.	PUNCT
ftr-415	942	1	80	80	NUM
ftr-415	942	2	-	-	SYM
ftr-415	942	3	175	175	NUM
ftr-415	942	4	,	,	PUNCT
ftr-415	942	5	1980	1980	NUM
ftr-415	942	6	-	-	SYM
ftr-415	942	7	2	2	NUM
ftr-415	942	8	c.b	c.b	PROPN
ftr-415	942	9	.	.	PROPN
ftr-415	942	10	230	230	NUM
ftr-415	943	1	[	[	PUNCT
ftr-415	943	2	in	in	ADP
ftr-415	943	3	which	which	PRON
ftr-415	943	4	timber	timber	NOUN
ftr-415	943	5	downed	down	VERB
ftr-415	943	6	by	by	ADP
ftr-415	943	7	a	a	DET
ftr-415	943	8	hurricane	hurricane	NOUN
ftr-415	943	9	was	be	AUX
ftr-415	943	10	sold	sell	VERB
ftr-415	943	11	for	for	ADP
ftr-415	943	12	cash	cash	NOUN
ftr-415	943	13	without	without	ADP
ftr-415	943	14	any	any	DET
ftr-415	943	15	further	further	ADJ
ftr-415	943	16	processing	processing	NOUN
ftr-415	943	17	]	]	PUNCT
ftr-415	943	18	.	.	PUNCT
ftr-415	944	1	he	he	PRON
ftr-415	944	2	reasoned	reason	VERB
ftr-415	944	3	that	that	SCONJ
ftr-415	944	4	in	in	ADP
ftr-415	944	5	both	both	CCONJ
ftr-415	944	6	the	the	DET
ftr-415	944	7	ruling	ruling	NOUN
ftr-415	944	8	and	and	CCONJ
ftr-415	944	9	the	the	DET
ftr-415	944	10	instant	instant	ADJ
ftr-415	944	11	case	case	NOUN
ftr-415	944	12	,	,	PUNCT
ftr-415	944	13	the	the	DET
ftr-415	944	14	taxpayers	taxpayer	NOUN
ftr-415	944	15	were	be	AUX
ftr-415	944	16	“	"	PUNCT
ftr-415	944	17	prematurely	prematurely	ADV
ftr-415	944	18	forced	force	VERB
ftr-415	944	19	to	to	PART
ftr-415	944	20	salvage	salvage	VERB
ftr-415	944	21	(	(	PUNCT
ftr-415	944	22	sell	sell	VERB
ftr-415	944	23	or	or	CCONJ
ftr-415	944	24	use	use	VERB
ftr-415	944	25	)	)	PUNCT
ftr-415	944	26	the	the	DET
ftr-415	944	27	damaged	damage	VERB
ftr-415	944	28	trees	tree	NOUN
ftr-415	944	29	,	,	PUNCT
ftr-415	944	30	”	"	PUNCT
ftr-415	944	31	and	and	CCONJ
ftr-415	944	32	stressed	stress	VERB
ftr-415	944	33	that	that	PRON
ftr-415	944	34	rev	rev	VERB
ftr-415	944	35	.	.	PROPN
ftr-415	944	36	rul	rul	PROPN
ftr-415	944	37	.	.	PUNCT
ftr-415	945	1	80	80	NUM
ftr-415	945	2	-	-	SYM
ftr-415	945	3	175	175	NUM
ftr-415	945	4	rejected	reject	VERB
ftr-415	945	5	imposing	impose	VERB
ftr-415	945	6	a	a	DET
ftr-415	945	7	requirement	requirement	NOUN
ftr-415	945	8	that	that	SCONJ
ftr-415	945	9	the	the	DET
ftr-415	945	10	conversion	conversion	NOUN
ftr-415	945	11	must	must	AUX
ftr-415	945	12	be	be	AUX
ftr-415	945	13	directly	directly	ADV
ftr-415	945	14	into	into	ADP
ftr-415	945	15	cash	cash	NOUN
ftr-415	945	16	without	without	ADP
ftr-415	945	17	a	a	DET
ftr-415	945	18	voluntary	voluntary	ADJ
ftr-415	945	19	sale	sale	NOUN
ftr-415	945	20	.	.	PUNCT
ftr-415	946	1	judge	judge	PROPN
ftr-415	946	2	gerber	gerber	PROPN
ftr-415	946	3	stated	state	VERB
ftr-415	946	4	that	that	SCONJ
ftr-415	946	5	the	the	DET
ftr-415	946	6	possibility	possibility	NOUN
ftr-415	946	7	that	that	SCONJ
ftr-415	946	8	the	the	DET
ftr-415	946	9	partial	partial	ADJ
ftr-415	946	10	damage	damage	NOUN
ftr-415	946	11	to	to	ADP
ftr-415	946	12	the	the	DET
ftr-415	946	13	trees	tree	NOUN
ftr-415	946	14	might	might	AUX
ftr-415	946	15	have	have	AUX
ftr-415	946	16	been	be	AUX
ftr-415	946	17	“	"	PUNCT
ftr-415	946	18	relatively	relatively	ADV
ftr-415	946	19	small	small	ADJ
ftr-415	946	20	or	or	CCONJ
ftr-415	946	21	resulted	result	VERB
ftr-415	946	22	in	in	ADP
ftr-415	946	23	a	a	DET
ftr-415	946	24	nominal	nominal	ADJ
ftr-415	946	25	amount	amount	NOUN
ftr-415	946	26	of	of	ADP
ftr-415	946	27	reduction	reduction	NOUN
ftr-415	946	28	in	in	ADP
ftr-415	946	29	gain	gain	NOUN
ftr-415	946	30	is	be	AUX
ftr-415	946	31	not	not	PART
ftr-415	946	32	a	a	DET
ftr-415	946	33	reason	reason	NOUN
ftr-415	946	34	to	to	PART
ftr-415	946	35	deny	deny	VERB
ftr-415	946	36	relief	relief	NOUN
ftr-415	946	37	.	.	PUNCT
ftr-415	946	38	”	"	PUNCT
ftr-415	947	1	he	he	PRON
ftr-415	947	2	further	far	ADV
ftr-415	947	3	stated	state	VERB
ftr-415	947	4	that	that	SCONJ
ftr-415	947	5	if	if	SCONJ
ftr-415	947	6	taxpayer	taxpayer	PROPN
ftr-415	947	7	’s	’s	PART
ftr-415	947	8	“	"	PUNCT
ftr-415	947	9	salvage	salvage	NOUN
ftr-415	947	10	efforts	effort	NOUN
ftr-415	947	11	were	be	AUX
ftr-415	947	12	more	more	ADV
ftr-415	947	13	successful	successful	ADJ
ftr-415	947	14	than	than	ADP
ftr-415	947	15	[	[	X
ftr-415	947	16	those	those	PRON
ftr-415	947	17	of	of	ADP
ftr-415	947	18	]	]	PUNCT
ftr-415	947	19	other	other	ADJ
ftr-415	947	20	taxpayers	taxpayer	NOUN
ftr-415	947	21	[	[	X
ftr-415	947	22	,	,	PUNCT
ftr-415	947	23	]	]	PUNCT
ftr-415	947	24	that	that	PRON
ftr-415	947	25	is	be	AUX
ftr-415	947	26	not	not	PART
ftr-415	947	27	a	a	DET
ftr-415	947	28	reason	reason	NOUN
ftr-415	947	29	for	for	ADP
ftr-415	947	30	denial	denial	NOUN
ftr-415	947	31	of	of	ADP
ftr-415	947	32	relief	relief	NOUN
ftr-415	947	33	.	.	PUNCT
ftr-415	947	34	”	"	PUNCT
ftr-415	948	1	e.	e.	PROPN
ftr-415	948	2	section	section	PROPN
ftr-415	948	3	1041	1041	NUM
ftr-415	948	4	1	1	NUM
ftr-415	948	5	.	.	PUNCT
ftr-415	948	6	is	be	AUX
ftr-415	948	7	it	it	PRON
ftr-415	948	8	property	property	NOUN
ftr-415	948	9	or	or	CCONJ
ftr-415	948	10	is	be	AUX
ftr-415	948	11	it	it	PRON
ftr-415	948	12	income	income	NOUN
ftr-415	948	13	?	?	PUNCT
ftr-415	949	1	yankwich	yankwich	PROPN
ftr-415	950	1	v.	v.	PROPN
ftr-415	950	2	commissioner	commissioner	PROPN
ftr-415	950	3	,	,	PUNCT
ftr-415	950	4	t.c	t.c	PROPN
ftr-415	950	5	.	.	PROPN
ftr-415	950	6	memo	memo	NOUN
ftr-415	950	7	.	.	PUNCT
ftr-415	951	1	2002	2002	NUM
ftr-415	951	2	-	-	SYM
ftr-415	951	3	37	37	NUM
ftr-415	951	4	(	(	PUNCT
ftr-415	951	5	2/8/02	2/8/02	NUM
ftr-415	951	6	)	)	PUNCT
ftr-415	951	7	.	.	PUNCT
ftr-415	952	1	pursuant	pursuant	ADJ
ftr-415	952	2	to	to	ADP
ftr-415	952	3	the	the	DET
ftr-415	952	4	taxpayer	taxpayer	NOUN
ftr-415	952	5	’s	’s	PART
ftr-415	952	6	divorce	divorce	NOUN
ftr-415	952	7	,	,	PUNCT
ftr-415	952	8	her	her	PRON
ftr-415	952	9	husband	husband	NOUN
ftr-415	952	10	was	be	AUX
ftr-415	952	11	obligated	obligate	VERB
ftr-415	952	12	to	to	PART
ftr-415	952	13	remit	remit	VERB
ftr-415	952	14	to	to	ADP
ftr-415	952	15	her	her	PRON
ftr-415	952	16	amounts	amount	NOUN
ftr-415	952	17	equal	equal	ADJ
ftr-415	952	18	to	to	ADP
ftr-415	952	19	the	the	DET
ftr-415	952	20	interest	interest	NOUN
ftr-415	952	21	and	and	CCONJ
ftr-415	952	22	principal	principal	ADJ
ftr-415	952	23	payments	payment	NOUN
ftr-415	952	24	he	he	PRON
ftr-415	952	25	received	receive	VERB
ftr-415	952	26	from	from	ADP
ftr-415	952	27	a	a	DET
ftr-415	952	28	third	third	ADJ
ftr-415	952	29	party	party	NOUN
ftr-415	952	30	on	on	ADP
ftr-415	952	31	a	a	DET
ftr-415	952	32	promissory	promissory	NOUN
ftr-415	952	33	note	note	NOUN
ftr-415	952	34	owned	own	VERB
ftr-415	952	35	by	by	ADP
ftr-415	952	36	him	he	PRON
ftr-415	952	37	.	.	PUNCT
ftr-415	953	1	[	[	X
ftr-415	953	2	the	the	DET
ftr-415	953	3	facts	fact	NOUN
ftr-415	953	4	indicated	indicate	VERB
ftr-415	953	5	that	that	SCONJ
ftr-415	953	6	the	the	DET
ftr-415	953	7	note	note	NOUN
ftr-415	953	8	was	be	AUX
ftr-415	953	9	actually	actually	ADV
ftr-415	953	10	owned	own	VERB
ftr-415	953	11	by	by	ADP
ftr-415	953	12	the	the	DET
ftr-415	953	13	husband	husband	NOUN
ftr-415	953	14	’s	’s	PART
ftr-415	953	15	controlled	control	VERB
ftr-415	953	16	corporation	corporation	NOUN
ftr-415	953	17	,	,	PUNCT
ftr-415	953	18	but	but	CCONJ
ftr-415	953	19	the	the	DET
ftr-415	953	20	parties	party	NOUN
ftr-415	953	21	and	and	CCONJ
ftr-415	953	22	the	the	DET
ftr-415	953	23	court	court	NOUN
ftr-415	953	24	analyzed	analyze	VERB
ftr-415	953	25	the	the	DET
ftr-415	953	26	issues	issue	NOUN
ftr-415	953	27	as	as	SCONJ
ftr-415	953	28	if	if	SCONJ
ftr-415	953	29	the	the	DET
ftr-415	953	30	husband	husband	NOUN
ftr-415	953	31	owned	own	VERB
ftr-415	953	32	the	the	DET
ftr-415	953	33	note	note	NOUN
ftr-415	953	34	.	.	PUNCT
ftr-415	953	35	]	]	PUNCT
ftr-415	954	1	because	because	SCONJ
ftr-415	954	2	there	there	PRON
ftr-415	954	3	was	be	VERB
ftr-415	954	4	no	no	DET
ftr-415	954	5	transfer	transfer	NOUN
ftr-415	954	6	of	of	ADP
ftr-415	954	7	beneficial	beneficial	ADJ
ftr-415	954	8	ownership	ownership	NOUN
ftr-415	954	9	in	in	ADP
ftr-415	954	10	the	the	DET
ftr-415	954	11	note	note	NOUN
ftr-415	954	12	itself	itself	PRON
ftr-415	954	13	to	to	ADP
ftr-415	954	14	the	the	DET
ftr-415	954	15	taxpayer	taxpayer	NOUN
ftr-415	954	16	-	-	PUNCT
ftr-415	954	17	wife	wife	NOUN
ftr-415	954	18	,	,	PUNCT
ftr-415	954	19	§	§	PROPN
ftr-415	954	20	453b(g	453b(g	PROPN
ftr-415	954	21	)	)	PUNCT
ftr-415	954	22	did	do	AUX
ftr-415	954	23	not	not	PART
ftr-415	954	24	apply	apply	VERB
ftr-415	954	25	to	to	PART
ftr-415	954	26	treat	treat	VERB
ftr-415	954	27	the	the	DET
ftr-415	954	28	note	note	NOUN
ftr-415	954	29	as	as	SCONJ
ftr-415	954	30	transferred	transfer	VERB
ftr-415	954	31	to	to	ADP
ftr-415	954	32	the	the	DET
ftr-415	954	33	wife	wife	NOUN
ftr-415	954	34	in	in	ADP
ftr-415	954	35	a	a	DET
ftr-415	954	36	§	§	ADJ
ftr-415	954	37	1041	1041	NUM
ftr-415	954	38	transaction	transaction	NOUN
ftr-415	954	39	,	,	PUNCT
ftr-415	954	40	and	and	CCONJ
ftr-415	954	41	thus	thus	ADV
ftr-415	954	42	she	she	PRON
ftr-415	954	43	did	do	AUX
ftr-415	954	44	not	not	PART
ftr-415	954	45	take	take	VERB
ftr-415	954	46	a	a	DET
ftr-415	954	47	carryover	carryover	NOUN
ftr-415	954	48	basis	basis	NOUN
ftr-415	954	49	in	in	ADP
ftr-415	954	50	the	the	DET
ftr-415	954	51	note	note	NOUN
ftr-415	954	52	.	.	PUNCT
ftr-415	955	1	the	the	DET
ftr-415	955	2	payments	payment	NOUN
ftr-415	955	3	received	receive	VERB
ftr-415	955	4	from	from	ADP
ftr-415	955	5	the	the	DET
ftr-415	955	6	husband	husband	NOUN
ftr-415	955	7	were	be	AUX
ftr-415	955	8	excludable	excludable	ADJ
ftr-415	955	9	by	by	ADP
ftr-415	955	10	the	the	DET
ftr-415	955	11	wife	wife	NOUN
ftr-415	955	12	under	under	ADP
ftr-415	955	13	§	§	PROPN
ftr-415	955	14	1041	1041	NUM
ftr-415	955	15	to	to	ADP
ftr-415	955	16	the	the	DET
ftr-415	955	17	extent	extent	NOUN
ftr-415	955	18	they	they	PRON
ftr-415	955	19	represented	represent	VERB
ftr-415	955	20	principal	principal	NOUN
ftr-415	955	21	on	on	ADP
ftr-415	955	22	the	the	DET
ftr-415	955	23	underlying	underlie	VERB
ftr-415	955	24	note	note	NOUN
ftr-415	955	25	;	;	PUNCT
ftr-415	955	26	to	to	ADP
ftr-415	955	27	the	the	DET
ftr-415	955	28	extent	extent	NOUN
ftr-415	955	29	the	the	DET
ftr-415	955	30	payments	payment	NOUN
ftr-415	955	31	represented	represent	VERB
ftr-415	955	32	interest	interest	NOUN
ftr-415	955	33	on	on	ADP
ftr-415	955	34	the	the	DET
ftr-415	955	35	underlying	underlie	VERB
ftr-415	955	36	note	note	NOUN
ftr-415	955	37	,	,	PUNCT
ftr-415	955	38	§	§	PROPN
ftr-415	955	39	1041	1041	NUM
ftr-415	955	40	did	do	AUX
ftr-415	955	41	not	not	PART
ftr-415	955	42	apply	apply	VERB
ftr-415	955	43	.	.	PUNCT
ftr-415	956	1	in	in	ADP
ftr-415	956	2	essence	essence	NOUN
ftr-415	956	3	,	,	PUNCT
ftr-415	956	4	the	the	DET
ftr-415	956	5	court	court	NOUN
ftr-415	956	6	treated	treat	VERB
ftr-415	956	7	the	the	DET
ftr-415	956	8	husband	husband	NOUN
ftr-415	956	9	as	as	ADP
ftr-415	956	10	having	having	AUX
ftr-415	956	11	transferred	transfer	VERB
ftr-415	956	12	to	to	ADP
ftr-415	956	13	the	the	DET
ftr-415	956	14	wife	wife	NOUN
ftr-415	956	15	a	a	DET
ftr-415	956	16	note	note	NOUN
ftr-415	956	17	with	with	ADP
ftr-415	956	18	a	a	DET
ftr-415	956	19	principal	principal	ADJ
ftr-415	956	20	amount	amount	NOUN
ftr-415	956	21	,	,	PUNCT
ftr-415	956	22	interest	interest	NOUN
ftr-415	956	23	rate	rate	NOUN
ftr-415	956	24	,	,	PUNCT
ftr-415	956	25	and	and	CCONJ
ftr-415	956	26	payment	payment	NOUN
ftr-415	956	27	schedule	schedule	NOUN
ftr-415	956	28	identical	identical	ADJ
ftr-415	956	29	to	to	ADP
ftr-415	956	30	the	the	DET
ftr-415	956	31	underlying	underlie	VERB
ftr-415	956	32	note	note	NOUN
ftr-415	956	33	.	.	PUNCT
ftr-415	957	1	2	2	X
ftr-415	957	2	.	.	X
ftr-415	957	3	a	a	DET
ftr-415	957	4	sensible	sensible	ADJ
ftr-415	957	5	ruling	ruling	NOUN
ftr-415	957	6	that	that	PRON
ftr-415	957	7	favors	favor	VERB
ftr-415	957	8	§	§	PROPN
ftr-415	957	9	1041	1041	NUM
ftr-415	957	10	over	over	ADP
ftr-415	957	11	the	the	DET
ftr-415	957	12	assignment	assignment	NOUN
ftr-415	957	13	of	of	ADP
ftr-415	957	14	income	income	NOUN
ftr-415	957	15	theory	theory	NOUN
ftr-415	957	16	on	on	ADP
ftr-415	957	17	the	the	DET
ftr-415	957	18	transfer	transfer	NOUN
ftr-415	957	19	of	of	ADP
ftr-415	957	20	vested	vested	ADJ
ftr-415	957	21	stock	stock	NOUN
ftr-415	957	22	options	option	NOUN
ftr-415	957	23	and	and	CCONJ
ftr-415	957	24	vested	vest	VERB
ftr-415	957	25	nonqualified	nonqualifie	VERB
ftr-415	957	26	deferred	defer	VERB
ftr-415	957	27	compensation	compensation	NOUN
ftr-415	957	28	incident	incident	NOUN
ftr-415	957	29	to	to	PART
ftr-415	957	30	divorce	divorce	VERB
ftr-415	957	31	.	.	PUNCT
ftr-415	958	1	rev	rev	PROPN
ftr-415	958	2	.	.	PROPN
ftr-415	959	1	rul	rul	PROPN
ftr-415	959	2	.	.	PUNCT
ftr-415	959	3	2002	2002	NUM
ftr-415	959	4	-	-	SYM
ftr-415	959	5	22	22	NUM
ftr-415	959	6	,	,	PUNCT
ftr-415	959	7	2002	2002	NUM
ftr-415	959	8	-	-	SYM
ftr-415	959	9	19	19	NUM
ftr-415	959	10	i.r.b	i.r.b	NOUN
ftr-415	959	11	.	.	PUNCT
ftr-415	960	1	849	849	NUM
ftr-415	960	2	(	(	PUNCT
ftr-415	960	3	5/13/02	5/13/02	NUM
ftr-415	960	4	)	)	PUNCT
ftr-415	960	5	.	.	PUNCT
ftr-415	961	1	this	this	DET
ftr-415	961	2	ruling	ruling	NOUN
ftr-415	961	3	held	hold	VERB
ftr-415	961	4	that	that	SCONJ
ftr-415	961	5	:	:	PUNCT
ftr-415	961	6	(	(	PUNCT
ftr-415	961	7	1	1	X
ftr-415	961	8	)	)	PUNCT
ftr-415	961	9	a	a	DET
ftr-415	961	10	taxpayer	taxpayer	NOUN
ftr-415	961	11	who	who	PRON
ftr-415	961	12	transfers	transfer	VERB
ftr-415	961	13	interests	interest	NOUN
ftr-415	961	14	in	in	ADP
ftr-415	961	15	nonstatutory	nonstatutory	ADJ
ftr-415	961	16	stock	stock	NOUN
ftr-415	961	17	options	option	NOUN
ftr-415	961	18	and	and	CCONJ
ftr-415	961	19	nonqualified	nonqualifie	VERB
ftr-415	961	20	deferred	defer	VERB
ftr-415	961	21	compensation	compensation	NOUN
ftr-415	961	22	to	to	ADP
ftr-415	961	23	the	the	DET
ftr-415	961	24	taxpayer	taxpayer	NOUN
ftr-415	961	25	's	's	PART
ftr-415	961	26	former	former	ADJ
ftr-415	961	27	spouse	spouse	NOUN
ftr-415	961	28	incident	incident	NOUN
ftr-415	961	29	to	to	ADP
ftr-415	961	30	divorce	divorce	NOUN
ftr-415	961	31	is	be	AUX
ftr-415	961	32	not	not	PART
ftr-415	961	33	required	require	VERB
ftr-415	961	34	to	to	PART
ftr-415	961	35	include	include	VERB
ftr-415	961	36	an	an	DET
ftr-415	961	37	amount	amount	NOUN
ftr-415	961	38	in	in	ADP
ftr-415	961	39	gross	gross	ADJ
ftr-415	961	40	income	income	NOUN
ftr-415	961	41	upon	upon	SCONJ
ftr-415	961	42	the	the	DET
ftr-415	961	43	transfer	transfer	NOUN
ftr-415	961	44	,	,	PUNCT
ftr-415	961	45	and	and	CCONJ
ftr-415	961	46	(	(	PUNCT
ftr-415	961	47	2	2	X
ftr-415	961	48	)	)	PUNCT
ftr-415	961	49	the	the	DET
ftr-415	961	50	former	former	ADJ
ftr-415	961	51	spouse	spouse	NOUN
ftr-415	961	52	,	,	PUNCT
ftr-415	961	53	and	and	CCONJ
ftr-415	961	54	not	not	PART
ftr-415	961	55	the	the	DET
ftr-415	961	56	taxpayer	taxpayer	NOUN
ftr-415	961	57	,	,	PUNCT
ftr-415	961	58	is	be	AUX
ftr-415	961	59	required	require	VERB
ftr-415	961	60	to	to	PART
ftr-415	961	61	include	include	VERB
ftr-415	961	62	an	an	DET
ftr-415	961	63	amount	amount	NOUN
ftr-415	961	64	in	in	ADP
ftr-415	961	65	gross	gross	ADJ
ftr-415	961	66	income	income	NOUN
ftr-415	961	67	when	when	SCONJ
ftr-415	961	68	the	the	DET
ftr-415	961	69	former	former	ADJ
ftr-415	961	70	spouse	spouse	NOUN
ftr-415	961	71	exercises	exercise	VERB
ftr-415	961	72	the	the	DET
ftr-415	961	73	stock	stock	NOUN
ftr-415	961	74	options	option	NOUN
ftr-415	961	75	or	or	CCONJ
ftr-415	961	76	when	when	SCONJ
ftr-415	961	77	the	the	DET
ftr-415	961	78	deferred	defer	VERB
ftr-415	961	79	compensation	compensation	NOUN
ftr-415	961	80	is	be	AUX
ftr-415	961	81	paid	pay	VERB
ftr-415	961	82	or	or	CCONJ
ftr-415	961	83	made	make	VERB
ftr-415	961	84	available	available	ADJ
ftr-415	961	85	to	to	ADP
ftr-415	961	86	the	the	DET
ftr-415	961	87	former	former	ADJ
ftr-415	961	88	spouse	spouse	NOUN
ftr-415	961	89	.	.	PUNCT
ftr-415	961	90	!	!	PUNCT
ftr-415	962	1	the	the	DET
ftr-415	962	2	ruling	ruling	NOUN
ftr-415	962	3	stated	state	VERB
ftr-415	962	4	,	,	PUNCT
ftr-415	962	5	similarly	similarly	ADV
ftr-415	962	6	,	,	PUNCT
ftr-415	962	7	applying	apply	VERB
ftr-415	962	8	the	the	DET
ftr-415	962	9	assignment	assignment	NOUN
ftr-415	962	10	of	of	ADP
ftr-415	962	11	income	income	NOUN
ftr-415	962	12	doctrine	doctrine	NOUN
ftr-415	962	13	in	in	ADP
ftr-415	962	14	divorce	divorce	NOUN
ftr-415	962	15	cases	case	NOUN
ftr-415	962	16	to	to	PART
ftr-415	962	17	tax	tax	VERB
ftr-415	962	18	the	the	DET
ftr-415	962	19	transferor	transferor	NOUN
ftr-415	962	20	spouse	spouse	NOUN
ftr-415	962	21	when	when	SCONJ
ftr-415	962	22	the	the	DET
ftr-415	962	23	transferee	transferee	PROPN
ftr-415	962	24	spouse	spouse	NOUN
ftr-415	962	25	ultimately	ultimately	ADV
ftr-415	962	26	receives	receive	VERB
ftr-415	962	27	income	income	NOUN
ftr-415	962	28	from	from	ADP
ftr-415	962	29	the	the	DET
ftr-415	962	30	property	property	NOUN
ftr-415	962	31	transferred	transfer	VERB
ftr-415	962	32	in	in	ADP
ftr-415	962	33	the	the	DET
ftr-415	962	34	divorce	divorce	NOUN
ftr-415	962	35	would	would	AUX
ftr-415	962	36	frustrate	frustrate	VERB
ftr-415	962	37	the	the	DET
ftr-415	962	38	purpose	purpose	NOUN
ftr-415	962	39	of	of	ADP
ftr-415	962	40	§	§	PROPN
ftr-415	962	41	1041	1041	NUM
ftr-415	962	42	with	with	ADP
ftr-415	962	43	respect	respect	NOUN
ftr-415	962	44	to	to	ADP
ftr-415	962	45	divorcing	divorcing	ADJ
ftr-415	962	46	spouses	spouse	NOUN
ftr-415	962	47	.	.	PUNCT
ftr-415	963	1	that	that	DET
ftr-415	963	2	tax	tax	NOUN
ftr-415	963	3	treatment	treatment	NOUN
ftr-415	963	4	would	would	AUX
ftr-415	963	5	impose	impose	VERB
ftr-415	963	6	substantial	substantial	ADJ
ftr-415	963	7	burdens	burden	NOUN
ftr-415	963	8	on	on	ADP
ftr-415	963	9	marital	marital	ADJ
ftr-415	963	10	property	property	NOUN
ftr-415	963	11	settlements	settlement	NOUN
ftr-415	963	12	114	114	NUM
ftr-415	963	13	florida	florida	PROPN
ftr-415	963	14	tax	tax	NOUN
ftr-415	963	15	review	review	NOUN
ftr-415	963	16	[	[	X
ftr-415	963	17	vol.6	vol.6	NUM
ftr-415	963	18	:	:	PUNCT
ftr-415	963	19	si	si	X
ftr-415	963	20	involving	involve	VERB
ftr-415	963	21	such	such	ADJ
ftr-415	963	22	property	property	NOUN
ftr-415	963	23	and	and	CCONJ
ftr-415	963	24	thwart	thwart	VERB
ftr-415	963	25	the	the	DET
ftr-415	963	26	purpose	purpose	NOUN
ftr-415	963	27	of	of	ADP
ftr-415	963	28	allowing	allow	VERB
ftr-415	963	29	divorcing	divorcing	ADJ
ftr-415	963	30	spouses	spouse	NOUN
ftr-415	963	31	to	to	PART
ftr-415	963	32	sever	sever	VERB
ftr-415	963	33	their	their	PRON
ftr-415	963	34	ownership	ownership	NOUN
ftr-415	963	35	interests	interest	NOUN
ftr-415	963	36	in	in	ADP
ftr-415	963	37	property	property	NOUN
ftr-415	963	38	with	with	ADP
ftr-415	963	39	as	as	ADV
ftr-415	963	40	little	little	ADJ
ftr-415	963	41	tax	tax	NOUN
ftr-415	963	42	intrusion	intrusion	NOUN
ftr-415	963	43	as	as	ADP
ftr-415	963	44	possible	possible	ADJ
ftr-415	963	45	.	.	PUNCT
ftr-415	964	1	further	far	ADV
ftr-415	964	2	,	,	PUNCT
ftr-415	964	3	there	there	PRON
ftr-415	964	4	is	be	VERB
ftr-415	964	5	no	no	DET
ftr-415	964	6	indication	indication	NOUN
ftr-415	964	7	that	that	SCONJ
ftr-415	964	8	congress	congress	PROPN
ftr-415	964	9	intended	intend	VERB
ftr-415	964	10	§	§	PROPN
ftr-415	964	11	1041	1041	NUM
ftr-415	964	12	to	to	PART
ftr-415	964	13	alter	alter	VERB
ftr-415	964	14	the	the	DET
ftr-415	964	15	principle	principle	NOUN
ftr-415	964	16	established	establish	VERB
ftr-415	964	17	in	in	ADP
ftr-415	964	18	the	the	DET
ftr-415	964	19	pre-1041	pre-1041	NOUN
ftr-415	964	20	cases	case	NOUN
ftr-415	964	21	such	such	ADJ
ftr-415	964	22	as	as	ADP
ftr-415	964	23	meisner	meisner	NOUN
ftr-415	964	24	[	[	X
ftr-415	964	25	v.	v.	PROPN
ftr-415	964	26	united	united	PROPN
ftr-415	964	27	states	states	PROPN
ftr-415	964	28	,	,	PUNCT
ftr-415	964	29	133	133	NUM
ftr-415	964	30	f.3d	f.3d	NUM
ftr-415	964	31	654	654	NUM
ftr-415	964	32	(	(	PUNCT
ftr-415	964	33	8th	8th	ADJ
ftr-415	964	34	cir	cir	NOUN
ftr-415	964	35	.	.	PUNCT
ftr-415	964	36	1998	1998	NUM
ftr-415	964	37	)	)	PUNCT
ftr-415	964	38	]	]	PUNCT
ftr-415	964	39	that	that	SCONJ
ftr-415	964	40	the	the	DET
ftr-415	964	41	application	application	NOUN
ftr-415	964	42	of	of	ADP
ftr-415	964	43	the	the	DET
ftr-415	964	44	assignment	assignment	NOUN
ftr-415	964	45	of	of	ADP
ftr-415	964	46	income	income	NOUN
ftr-415	964	47	doctrine	doctrine	NOUN
ftr-415	964	48	generally	generally	ADV
ftr-415	964	49	is	be	AUX
ftr-415	964	50	inappropriate	inappropriate	ADJ
ftr-415	964	51	in	in	ADP
ftr-415	964	52	the	the	DET
ftr-415	964	53	context	context	NOUN
ftr-415	964	54	of	of	ADP
ftr-415	964	55	divorce	divorce	NOUN
ftr-415	964	56	.	.	PUNCT
ftr-415	964	57	!	!	PUNCT
ftr-415	965	1	the	the	DET
ftr-415	965	2	ruling	ruling	NOUN
ftr-415	965	3	also	also	ADV
ftr-415	965	4	cited	cite	VERB
ftr-415	965	5	hempt	hempt	PROPN
ftr-415	965	6	bros	bros	PROPN
ftr-415	965	7	.	.	PROPN
ftr-415	965	8	,	,	PUNCT
ftr-415	965	9	inc	inc	PROPN
ftr-415	965	10	.	.	PROPN
ftr-415	966	1	v.	v.	PROPN
ftr-415	966	2	united	united	PROPN
ftr-415	966	3	states	states	PROPN
ftr-415	966	4	,	,	PUNCT
ftr-415	966	5	490	490	NUM
ftr-415	966	6	f.2d	f.2d	NOUN
ftr-415	966	7	1172	1172	NUM
ftr-415	966	8	(	(	PUNCT
ftr-415	966	9	3d	3d	PROPN
ftr-415	966	10	cir	cir	NOUN
ftr-415	966	11	.	.	PROPN
ftr-415	966	12	1974	1974	NUM
ftr-415	966	13	)	)	PUNCT
ftr-415	966	14	,	,	PUNCT
ftr-415	966	15	by	by	ADP
ftr-415	966	16	way	way	NOUN
ftr-415	966	17	of	of	ADP
ftr-415	966	18	analogizing	analogize	VERB
ftr-415	966	19	§	§	PROPN
ftr-415	966	20	1041	1041	NUM
ftr-415	966	21	to	to	ADP
ftr-415	966	22	§	§	PROPN
ftr-415	966	23	351	351	NUM
ftr-415	966	24	.	.	PUNCT
ftr-415	967	1	this	this	DET
ftr-415	967	2	ruling	ruling	NOUN
ftr-415	967	3	does	do	AUX
ftr-415	967	4	not	not	PART
ftr-415	967	5	apply	apply	VERB
ftr-415	967	6	to	to	ADP
ftr-415	967	7	transfers	transfer	NOUN
ftr-415	967	8	of	of	ADP
ftr-415	967	9	property	property	NOUN
ftr-415	967	10	between	between	ADP
ftr-415	967	11	spouses	spouse	NOUN
ftr-415	967	12	other	other	ADJ
ftr-415	967	13	than	than	ADP
ftr-415	967	14	in	in	ADP
ftr-415	967	15	connection	connection	NOUN
ftr-415	967	16	with	with	ADP
ftr-415	967	17	divorce	divorce	NOUN
ftr-415	967	18	.	.	PUNCT
ftr-415	968	1	this	this	DET
ftr-415	968	2	ruling	ruling	NOUN
ftr-415	968	3	also	also	ADV
ftr-415	968	4	does	do	AUX
ftr-415	968	5	not	not	PART
ftr-415	968	6	apply	apply	VERB
ftr-415	968	7	to	to	ADP
ftr-415	968	8	transfers	transfer	NOUN
ftr-415	968	9	of	of	ADP
ftr-415	968	10	nonstatutory	nonstatutory	ADJ
ftr-415	968	11	stock	stock	NOUN
ftr-415	968	12	options	option	NOUN
ftr-415	968	13	,	,	PUNCT
ftr-415	968	14	unfunded	unfunded	ADJ
ftr-415	968	15	deferred	defer	VERB
ftr-415	968	16	compensation	compensation	NOUN
ftr-415	968	17	rights	right	NOUN
ftr-415	968	18	,	,	PUNCT
ftr-415	968	19	or	or	CCONJ
ftr-415	968	20	other	other	ADJ
ftr-415	968	21	future	future	ADJ
ftr-415	968	22	income	income	NOUN
ftr-415	968	23	rights	right	NOUN
ftr-415	968	24	to	to	ADP
ftr-415	968	25	the	the	DET
ftr-415	968	26	extent	extent	NOUN
ftr-415	968	27	such	such	ADJ
ftr-415	968	28	options	option	NOUN
ftr-415	968	29	or	or	CCONJ
ftr-415	968	30	rights	right	NOUN
ftr-415	968	31	are	be	AUX
ftr-415	968	32	unvested	unveste	VERB
ftr-415	968	33	at	at	ADP
ftr-415	968	34	the	the	DET
ftr-415	968	35	time	time	NOUN
ftr-415	968	36	of	of	ADP
ftr-415	968	37	transfer	transfer	NOUN
ftr-415	968	38	or	or	CCONJ
ftr-415	968	39	to	to	ADP
ftr-415	968	40	the	the	DET
ftr-415	968	41	extent	extent	NOUN
ftr-415	968	42	that	that	SCONJ
ftr-415	968	43	the	the	DET
ftr-415	968	44	transferor	transferor	NOUN
ftr-415	968	45	's	's	PART
ftr-415	968	46	rights	right	NOUN
ftr-415	968	47	to	to	ADP
ftr-415	968	48	such	such	ADJ
ftr-415	968	49	income	income	NOUN
ftr-415	968	50	are	be	AUX
ftr-415	968	51	subject	subject	ADJ
ftr-415	968	52	to	to	ADP
ftr-415	968	53	substantial	substantial	ADJ
ftr-415	968	54	contingencies	contingency	NOUN
ftr-415	968	55	at	at	ADP
ftr-415	968	56	the	the	DET
ftr-415	968	57	time	time	NOUN
ftr-415	968	58	of	of	ADP
ftr-415	968	59	the	the	DET
ftr-415	968	60	transfer	transfer	NOUN
ftr-415	968	61	.	.	PUNCT
ftr-415	969	1	see	see	VERB
ftr-415	969	2	kochansky	kochansky	PROPN
ftr-415	969	3	v.	v.	PROPN
ftr-415	969	4	commissioner	commissioner	PROPN
ftr-415	969	5	,	,	PUNCT
ftr-415	969	6	92	92	NUM
ftr-415	969	7	f.3d	f.3d	NUM
ftr-415	969	8	957	957	NUM
ftr-415	969	9	(	(	PUNCT
ftr-415	969	10	9th	9th	ADJ
ftr-415	969	11	cir	cir	NOUN
ftr-415	969	12	.	.	PUNCT
ftr-415	969	13	1996	1996	NUM
ftr-415	969	14	)	)	PUNCT
ftr-415	969	15	.	.	PUNCT
ftr-415	970	1	[	[	X
ftr-415	970	2	emphasis	emphasis	NOUN
ftr-415	970	3	added	add	VERB
ftr-415	970	4	]	]	PUNCT
ftr-415	970	5	.	.	PUNCT
ftr-415	970	6	!	!	PUNCT
ftr-415	971	1	this	this	DET
ftr-415	971	2	ruling	ruling	NOUN
ftr-415	971	3	clarified	clarify	VERB
ftr-415	971	4	that	that	SCONJ
ftr-415	971	5	rev	rev	VERB
ftr-415	971	6	.	.	PROPN
ftr-415	971	7	rul	rul	PROPN
ftr-415	971	8	.	.	PROPN
ftr-415	971	9	87112	87112	NUM
ftr-415	971	10	,	,	PUNCT
ftr-415	971	11	1987	1987	NUM
ftr-415	971	12	-	-	SYM
ftr-415	971	13	2	2	NUM
ftr-415	971	14	c.b	c.b	PROPN
ftr-415	971	15	.	.	PROPN
ftr-415	971	16	207	207	NUM
ftr-415	971	17	,	,	PUNCT
ftr-415	971	18	which	which	PRON
ftr-415	971	19	held	hold	VERB
ftr-415	971	20	that	that	SCONJ
ftr-415	971	21	§	§	PROPN
ftr-415	971	22	1041	1041	NUM
ftr-415	971	23	did	do	AUX
ftr-415	971	24	not	not	PART
ftr-415	971	25	apply	apply	VERB
ftr-415	971	26	to	to	ADP
ftr-415	971	27	accrued	accrue	VERB
ftr-415	971	28	interest	interest	NOUN
ftr-415	971	29	on	on	ADP
ftr-415	971	30	transferred	transfer	VERB
ftr-415	971	31	u.s	u.s	PROPN
ftr-415	971	32	.	.	PROPN
ftr-415	971	33	savings	saving	NOUN
ftr-415	971	34	bonds	bond	NOUN
ftr-415	971	35	that	that	PRON
ftr-415	971	36	were	be	AUX
ftr-415	971	37	subsequently	subsequently	ADV
ftr-415	971	38	cashed	cash	VERB
ftr-415	971	39	in	in	ADP
ftr-415	971	40	,	,	PUNCT
ftr-415	971	41	was	be	AUX
ftr-415	971	42	based	base	VERB
ftr-415	971	43	on	on	ADP
ftr-415	971	44	§	§	PROPN
ftr-415	971	45	454	454	NUM
ftr-415	971	46	rather	rather	ADV
ftr-415	971	47	than	than	ADP
ftr-415	971	48	on	on	ADP
ftr-415	971	49	assignment	assignment	NOUN
ftr-415	971	50	of	of	ADP
ftr-415	971	51	income	income	NOUN
ftr-415	971	52	principles	principle	NOUN
ftr-415	971	53	.	.	PUNCT
ftr-415	971	54	!	!	PUNCT
ftr-415	972	1	query	query	NOUN
ftr-415	972	2	:	:	PUNCT
ftr-415	972	3	will	will	AUX
ftr-415	972	4	the	the	DET
ftr-415	972	5	non	non	ADJ
ftr-415	972	6	-	-	ADJ
ftr-415	972	7	employee	employee	ADJ
ftr-415	972	8	spouse	spouse	NOUN
ftr-415	972	9	be	be	AUX
ftr-415	972	10	required	require	VERB
ftr-415	972	11	to	to	PART
ftr-415	972	12	follow	follow	VERB
ftr-415	972	13	this	this	DET
ftr-415	972	14	ruling	ruling	NOUN
ftr-415	972	15	?	?	PUNCT
ftr-415	973	1	perhaps	perhaps	ADV
ftr-415	973	2	.	.	PUNCT
ftr-415	974	1	the	the	DET
ftr-415	974	2	divorce	divorce	NOUN
ftr-415	974	3	decree	decree	NOUN
ftr-415	974	4	or	or	CCONJ
ftr-415	974	5	separation	separation	NOUN
ftr-415	974	6	agreement	agreement	NOUN
ftr-415	974	7	should	should	AUX
ftr-415	974	8	address	address	VERB
ftr-415	974	9	this	this	DET
ftr-415	974	10	issue	issue	NOUN
ftr-415	974	11	,	,	PUNCT
ftr-415	974	12	preferably	preferably	ADV
ftr-415	974	13	by	by	ADP
ftr-415	974	14	providing	provide	VERB
ftr-415	974	15	for	for	ADP
ftr-415	974	16	indemnification	indemnification	NOUN
ftr-415	974	17	of	of	ADP
ftr-415	974	18	the	the	DET
ftr-415	974	19	employee	employee	NOUN
ftr-415	974	20	spouse	spouse	NOUN
ftr-415	974	21	.	.	PUNCT
ftr-415	975	1	a.	a.	NOUN
ftr-415	975	2	notice	notice	PROPN
ftr-415	975	3	2002	2002	NUM
ftr-415	975	4	-	-	SYM
ftr-415	975	5	31	31	NUM
ftr-415	975	6	,	,	PUNCT
ftr-415	975	7	2002	2002	NUM
ftr-415	975	8	-	-	SYM
ftr-415	975	9	19	19	NUM
ftr-415	975	10	i.r.b	i.r.b	NOUN
ftr-415	975	11	.	.	PUNCT
ftr-415	976	1	908	908	NUM
ftr-415	976	2	(	(	PUNCT
ftr-415	976	3	5/13/02	5/13/02	NUM
ftr-415	976	4	)	)	PUNCT
ftr-415	976	5	.	.	PUNCT
ftr-415	977	1	this	this	DET
ftr-415	977	2	notice	notice	NOUN
ftr-415	977	3	proposes	propose	VERB
ftr-415	977	4	that	that	SCONJ
ftr-415	977	5	fica	fica	PROPN
ftr-415	977	6	/	/	SYM
ftr-415	977	7	futa	futa	PROPN
ftr-415	977	8	taxes	taxis	NOUN
ftr-415	977	9	on	on	ADP
ftr-415	977	10	the	the	DET
ftr-415	977	11	exercise	exercise	NOUN
ftr-415	977	12	of	of	ADP
ftr-415	977	13	stock	stock	NOUN
ftr-415	977	14	options	option	NOUN
ftr-415	977	15	and	and	CCONJ
ftr-415	977	16	the	the	DET
ftr-415	977	17	distribution	distribution	NOUN
ftr-415	977	18	of	of	ADP
ftr-415	977	19	deferred	defer	VERB
ftr-415	977	20	compensation	compensation	NOUN
ftr-415	977	21	be	be	AUX
ftr-415	977	22	imposed	impose	VERB
ftr-415	977	23	as	as	SCONJ
ftr-415	977	24	if	if	SCONJ
ftr-415	977	25	the	the	DET
ftr-415	977	26	income	income	NOUN
ftr-415	977	27	was	be	AUX
ftr-415	977	28	that	that	PRON
ftr-415	977	29	of	of	ADP
ftr-415	977	30	the	the	DET
ftr-415	977	31	employee	employee	NOUN
ftr-415	977	32	-	-	PUNCT
ftr-415	977	33	spouse	spouse	NOUN
ftr-415	977	34	.	.	PUNCT
ftr-415	978	1	3	3	X
ftr-415	978	2	.	.	X
ftr-415	978	3	a	a	DET
ftr-415	978	4	welcome	welcome	ADJ
ftr-415	978	5	regulation	regulation	NOUN
ftr-415	978	6	is	be	AUX
ftr-415	978	7	made	make	VERB
ftr-415	978	8	final	final	ADJ
ftr-415	978	9	!	!	PUNCT
ftr-415	979	1	subchapter	subchapter	NOUN
ftr-415	979	2	c	c	NOUN
ftr-415	979	3	principles	principle	NOUN
ftr-415	979	4	govern	govern	VERB
ftr-415	979	5	which	which	DET
ftr-415	979	6	spouse	spouse	NOUN
ftr-415	979	7	will	will	AUX
ftr-415	979	8	be	be	AUX
ftr-415	979	9	taxed	tax	VERB
ftr-415	979	10	on	on	ADP
ftr-415	979	11	stock	stock	NOUN
ftr-415	979	12	redemptions	redemption	NOUN
ftr-415	979	13	incident	incident	NOUN
ftr-415	979	14	to	to	ADP
ftr-415	979	15	a	a	DET
ftr-415	979	16	divorce	divorce	NOUN
ftr-415	979	17	–	–	PUNCT
ftr-415	979	18	at	at	ADP
ftr-415	979	19	least	least	ADJ
ftr-415	979	20	unless	unless	SCONJ
ftr-415	979	21	the	the	DET
ftr-415	979	22	spouses	spouse	NOUN
ftr-415	979	23	mutually	mutually	ADV
ftr-415	979	24	elect	elect	VERB
ftr-415	979	25	otherwise	otherwise	ADV
ftr-415	979	26	.	.	PUNCT
ftr-415	980	1	t.d	t.d	PROPN
ftr-415	980	2	.	.	NOUN
ftr-415	980	3	9035	9035	NUM
ftr-415	980	4	,	,	PUNCT
ftr-415	980	5	constructive	constructive	ADJ
ftr-415	980	6	transfers	transfer	NOUN
ftr-415	980	7	and	and	CCONJ
ftr-415	980	8	transfers	transfer	NOUN
ftr-415	980	9	of	of	ADP
ftr-415	980	10	property	property	NOUN
ftr-415	980	11	to	to	ADP
ftr-415	980	12	a	a	DET
ftr-415	980	13	third	third	ADJ
ftr-415	980	14	party	party	NOUN
ftr-415	980	15	on	on	ADP
ftr-415	980	16	behalf	behalf	NOUN
ftr-415	980	17	of	of	ADP
ftr-415	980	18	a	a	DET
ftr-415	980	19	spouse	spouse	NOUN
ftr-415	980	20	,	,	PUNCT
ftr-415	980	21	68	68	NUM
ftr-415	980	22	f.r	f.r	NOUN
ftr-415	980	23	.	.	PROPN
ftr-415	980	24	1534	1534	NUM
ftr-415	980	25	(	(	PUNCT
ftr-415	980	26	1/13/03	1/13/03	NUM
ftr-415	980	27	)	)	PUNCT
ftr-415	980	28	.	.	PUNCT
ftr-415	981	1	because	because	SCONJ
ftr-415	981	2	of	of	ADP
ftr-415	981	3	the	the	DET
ftr-415	981	4	inconsistent	inconsistent	ADJ
ftr-415	981	5	standards	standard	NOUN
ftr-415	981	6	applied	apply	VERB
ftr-415	981	7	by	by	ADP
ftr-415	981	8	the	the	DET
ftr-415	981	9	courts	court	NOUN
ftr-415	981	10	in	in	ADP
ftr-415	981	11	dealing	deal	VERB
ftr-415	981	12	with	with	ADP
ftr-415	981	13	redemptions	redemption	NOUN
ftr-415	981	14	of	of	ADP
ftr-415	981	15	stock	stock	NOUN
ftr-415	981	16	incident	incident	NOUN
ftr-415	981	17	to	to	ADP
ftr-415	981	18	a	a	DET
ftr-415	981	19	divorce	divorce	NOUN
ftr-415	981	20	,	,	PUNCT
ftr-415	981	21	in	in	ADP
ftr-415	981	22	reg-107151	reg-107151	NOUN
ftr-415	981	23	-	-	PUNCT
ftr-415	981	24	00	00	NUM
ftr-415	981	25	,	,	PUNCT
ftr-415	981	26	constructive	constructive	ADJ
ftr-415	981	27	transfers	transfer	NOUN
ftr-415	981	28	and	and	CCONJ
ftr-415	981	29	transfers	transfer	NOUN
ftr-415	981	30	of	of	ADP
ftr-415	981	31	property	property	NOUN
ftr-415	981	32	to	to	ADP
ftr-415	981	33	a	a	DET
ftr-415	981	34	third	third	ADJ
ftr-415	981	35	party	party	NOUN
ftr-415	981	36	on	on	ADP
ftr-415	981	37	behalf	behalf	NOUN
ftr-415	981	38	of	of	ADP
ftr-415	981	39	a	a	DET
ftr-415	981	40	spouse	spouse	NOUN
ftr-415	981	41	,	,	PUNCT
ftr-415	981	42	66	66	NUM
ftr-415	981	43	f.r	f.r	NOUN
ftr-415	981	44	.	.	PROPN
ftr-415	981	45	40659	40659	NUM
ftr-415	981	46	(	(	PUNCT
ftr-415	981	47	8/3/01	8/3/01	NUM
ftr-415	981	48	)	)	PUNCT
ftr-415	981	49	,	,	PUNCT
ftr-415	981	50	the	the	DET
ftr-415	981	51	treasury	treasury	PROPN
ftr-415	981	52	department	department	PROPN
ftr-415	981	53	proposed	propose	VERB
ftr-415	981	54	regulations	regulation	NOUN
ftr-415	981	55	[	[	X
ftr-415	981	56	prop	prop	NOUN
ftr-415	981	57	.	.	PUNCT
ftr-415	982	1	reg	reg	NOUN
ftr-415	982	2	.	.	PUNCT
ftr-415	983	1	§	§	PROPN
ftr-415	983	2	1.1041	1.1041	NUM
ftr-415	983	3	-	-	SYM
ftr-415	983	4	2	2	NUM
ftr-415	983	5	]	]	PUNCT
ftr-415	983	6	to	to	PART
ftr-415	983	7	provide	provide	VERB
ftr-415	983	8	greater	great	ADJ
ftr-415	983	9	certainty	certainty	NOUN
ftr-415	983	10	in	in	ADP
ftr-415	983	11	determining	determine	VERB
ftr-415	983	12	which	which	DET
ftr-415	983	13	spouse	spouse	NOUN
ftr-415	983	14	will	will	AUX
ftr-415	983	15	be	be	AUX
ftr-415	983	16	taxed	tax	VERB
ftr-415	983	17	on	on	ADP
ftr-415	983	18	stock	stock	NOUN
ftr-415	983	19	redemptions	redemption	NOUN
ftr-415	983	20	occurring	occur	VERB
ftr-415	983	21	during	during	ADP
ftr-415	983	22	marriage	marriage	NOUN
ftr-415	983	23	or	or	CCONJ
ftr-415	983	24	incident	incident	NOUN
ftr-415	983	25	to	to	PART
ftr-415	983	26	divorce	divorce	NOUN
ftr-415	983	27	.	.	PUNCT
ftr-415	984	1	regulation	regulation	VERB
ftr-415	984	2	§	§	PROPN
ftr-415	984	3	1.1041	1.1041	NUM
ftr-415	984	4	-	-	SYM
ftr-415	984	5	2	2	NUM
ftr-415	984	6	has	have	AUX
ftr-415	984	7	been	be	AUX
ftr-415	984	8	finalized	finalize	VERB
ftr-415	984	9	and	and	CCONJ
ftr-415	984	10	temp	temp	NOUN
ftr-415	984	11	.	.	PUNCT
ftr-415	985	1	reg	reg	NOUN
ftr-415	985	2	.	.	PUNCT
ftr-415	986	1	§	§	PROPN
ftr-415	986	2	1.1041	1.1041	NUM
ftr-415	986	3	-	-	PUNCT
ftr-415	986	4	1t(c	1t(c	NUM
ftr-415	986	5	)	)	PUNCT
ftr-415	986	6	,	,	PUNCT
ftr-415	986	7	q&a-9	q&a-9	PROPN
ftr-415	986	8	,	,	PUNCT
ftr-415	986	9	no	no	ADV
ftr-415	986	10	longer	long	ADV
ftr-415	986	11	controls	control	VERB
ftr-415	986	12	redemptions	redemption	NOUN
ftr-415	986	13	of	of	ADP
ftr-415	986	14	stock	stock	NOUN
ftr-415	986	15	incident	incident	NOUN
ftr-415	986	16	to	to	ADP
ftr-415	986	17	a	a	DET
ftr-415	986	18	divorce	divorce	NOUN
ftr-415	986	19	.	.	PUNCT
ftr-415	987	1	regulation	regulation	NOUN
ftr-415	987	2	§	§	PROPN
ftr-415	987	3	1.1041	1.1041	NUM
ftr-415	987	4	-	-	SYM
ftr-415	987	5	2	2	NUM
ftr-415	987	6	applies	apply	VERB
ftr-415	987	7	only	only	ADV
ftr-415	987	8	where	where	SCONJ
ftr-415	987	9	the	the	DET
ftr-415	987	10	nonredeemed	nonredeemed	PROPN
ftr-415	987	11	spouse	spouse	NOUN
ftr-415	987	12	owns	own	VERB
ftr-415	987	13	stock	stock	NOUN
ftr-415	987	14	of	of	ADP
ftr-415	987	15	the	the	DET
ftr-415	987	16	redeeming	redeem	VERB
ftr-415	987	17	corporation	corporation	NOUN
ftr-415	987	18	either	either	CCONJ
ftr-415	987	19	immediately	immediately	ADV
ftr-415	987	20	before	before	ADP
ftr-415	987	21	or	or	CCONJ
ftr-415	987	22	immediately	immediately	ADV
ftr-415	987	23	after	after	ADP
ftr-415	987	24	the	the	DET
ftr-415	987	25	stock	stock	NOUN
ftr-415	987	26	redemption	redemption	NOUN
ftr-415	987	27	.	.	PUNCT
ftr-415	988	1	if	if	SCONJ
ftr-415	988	2	a	a	DET
ftr-415	988	3	corporation	corporation	NOUN
ftr-415	988	4	redeems	redeem	VERB
ftr-415	988	5	stock	stock	NOUN
ftr-415	988	6	of	of	ADP
ftr-415	988	7	one	one	NUM
ftr-415	988	8	spouse	spouse	NOUN
ftr-415	988	9	,	,	PUNCT
ftr-415	988	10	and	and	CCONJ
ftr-415	988	11	that	that	DET
ftr-415	988	12	redemption	redemption	NOUN
ftr-415	988	13	is	be	AUX
ftr-415	988	14	treated	treat	VERB
ftr-415	988	15	as	as	ADP
ftr-415	988	16	a	a	DET
ftr-415	988	17	constructive	constructive	ADJ
ftr-415	988	18	distribution	distribution	NOUN
ftr-415	988	19	to	to	ADP
ftr-415	988	20	the	the	DET
ftr-415	988	21	other	other	ADJ
ftr-415	988	22	spouse	spouse	NOUN
ftr-415	988	23	,	,	PUNCT
ftr-415	988	24	under	under	ADP
ftr-415	988	25	subchapter	subchapter	NOUN
ftr-415	988	26	c	c	NOUN
ftr-415	988	27	principles	principle	NOUN
ftr-415	988	28	—	—	PUNCT
ftr-415	988	29	the	the	DET
ftr-415	988	30	primary	primary	ADJ
ftr-415	988	31	and	and	CCONJ
ftr-415	988	32	unconditional	unconditional	ADJ
ftr-415	988	33	obligation	obligation	NOUN
ftr-415	988	34	standard	standard	NOUN
ftr-415	989	1	[	[	X
ftr-415	989	2	wall	wall	NOUN
ftr-415	989	3	v.	v.	PROPN
ftr-415	989	4	united	united	PROPN
ftr-415	989	5	states	states	PROPN
ftr-415	989	6	,	,	PUNCT
ftr-415	989	7	164	164	NUM
ftr-415	989	8	f.2d	f.2d	NOUN
ftr-415	989	9	462	462	NUM
ftr-415	989	10	(	(	PUNCT
ftr-415	989	11	4th	4th	ADJ
ftr-415	989	12	cir	cir	NOUN
ftr-415	989	13	.	.	PUNCT
ftr-415	989	14	1947	1947	NUM
ftr-415	989	15	)	)	PUNCT
ftr-415	989	16	;	;	PUNCT
ftr-415	989	17	sullivan	sullivan	PROPN
ftr-415	989	18	v.	v.	PROPN
ftr-415	989	19	united	united	PROPN
ftr-415	989	20	states	states	PROPN
ftr-415	989	21	,	,	PUNCT
ftr-415	989	22	363	363	NUM
ftr-415	989	23	f.2d	f.2d	ADP
ftr-415	989	24	724	724	NUM
ftr-415	989	25	(	(	PUNCT
ftr-415	989	26	8th	8th	ADJ
ftr-415	989	27	cir	cir	NOUN
ftr-415	989	28	.	.	PUNCT
ftr-415	990	1	1966)]—the	1966)]—the	NUM
ftr-415	990	2	2003	2003	NUM
ftr-415	990	3	]	]	PUNCT
ftr-415	990	4	recent	recent	ADJ
ftr-415	990	5	developments	development	NOUN
ftr-415	990	6	in	in	ADP
ftr-415	990	7	federal	federal	ADJ
ftr-415	990	8	income	income	NOUN
ftr-415	990	9	taxation	taxation	NOUN
ftr-415	990	10	115	115	NUM
ftr-415	990	11	9	9	NUM
ftr-415	990	12	.	.	PUNCT
ftr-415	991	1	ninth	ninth	ADJ
ftr-415	991	2	circuit	circuit	PROPN
ftr-415	991	3	applies	apply	VERB
ftr-415	991	4	§	§	PROPN
ftr-415	991	5	1041	1041	NUM
ftr-415	991	6	to	to	PART
ftr-415	991	7	exclude	exclude	VERB
ftr-415	991	8	gain	gain	NOUN
ftr-415	991	9	on	on	ADP
ftr-415	991	10	wife	wife	NOUN
ftr-415	991	11	’s	’s	PART
ftr-415	991	12	stock	stock	NOUN
ftr-415	991	13	redemption	redemption	NOUN
ftr-415	991	14	.	.	PUNCT
ftr-415	992	1	arnes	arne	NOUN
ftr-415	992	2	v.	v.	ADP
ftr-415	992	3	united	united	PROPN
ftr-415	992	4	states	states	PROPN
ftr-415	992	5	,	,	PUNCT
ftr-415	992	6	981	981	NUM
ftr-415	992	7	f.2d	f.2d	SYM
ftr-415	992	8	456	456	NUM
ftr-415	992	9	(	(	PUNCT
ftr-415	992	10	9th	9th	ADJ
ftr-415	992	11	cir	cir	NOUN
ftr-415	992	12	.	.	PROPN
ftr-415	992	13	1992	1992	NUM
ftr-415	992	14	)	)	PUNCT
ftr-415	992	15	.	.	PUNCT
ftr-415	993	1	the	the	DET
ftr-415	993	2	ninth	ninth	ADJ
ftr-415	993	3	circuit	circuit	NOUN
ftr-415	993	4	(	(	PUNCT
ftr-415	993	5	judge	judge	NOUN
ftr-415	993	6	hall	hall	PROPN
ftr-415	993	7	)	)	PUNCT
ftr-415	993	8	held	hold	VERB
ftr-415	993	9	that	that	SCONJ
ftr-415	993	10	the	the	DET
ftr-415	993	11	divorce	divorce	NOUN
ftr-415	993	12	-	-	PUNCT
ftr-415	993	13	settlement	settlement	NOUN
ftr-415	993	14	redemption	redemption	NOUN
ftr-415	993	15	of	of	ADP
ftr-415	993	16	taxpayer	taxpayer	NOUN
ftr-415	993	17	’s	’s	PART
ftr-415	993	18	stock	stock	NOUN
ftr-415	993	19	(	(	PUNCT
ftr-415	993	20	in	in	ADP
ftr-415	993	21	a	a	DET
ftr-415	993	22	mcdonald	mcdonald	NOUN
ftr-415	993	23	’s	’s	PART
ftr-415	993	24	franchise	franchise	PROPN
ftr-415	993	25	corporation	corporation	NOUN
ftr-415	993	26	she	she	PRON
ftr-415	993	27	owned	own	VERB
ftr-415	993	28	equally	equally	ADV
ftr-415	993	29	with	with	ADP
ftr-415	993	30	her	her	PRON
ftr-415	993	31	former	former	ADJ
ftr-415	993	32	husband	husband	NOUN
ftr-415	993	33	)	)	PUNCT
ftr-415	993	34	qualified	qualified	ADJ
ftr-415	993	35	for	for	ADP
ftr-415	993	36	exemption	exemption	NOUN
ftr-415	993	37	under	under	ADP
ftr-415	993	38	§	§	PROPN
ftr-415	993	39	1041	1041	NUM
ftr-415	993	40	.	.	PUNCT
ftr-415	994	1	the	the	DET
ftr-415	994	2	former	former	ADJ
ftr-415	994	3	husband	husband	NOUN
ftr-415	994	4	was	be	AUX
ftr-415	994	5	held	hold	VERB
ftr-415	994	6	to	to	PART
ftr-415	994	7	have	have	AUX
ftr-415	994	8	been	be	AUX
ftr-415	994	9	relieved	relieve	VERB
ftr-415	994	10	of	of	ADP
ftr-415	994	11	an	an	DET
ftr-415	994	12	obligation	obligation	NOUN
ftr-415	994	13	by	by	ADP
ftr-415	994	14	the	the	DET
ftr-415	994	15	corporate	corporate	ADJ
ftr-415	994	16	redemption	redemption	NOUN
ftr-415	994	17	,	,	PUNCT
ftr-415	994	18	and	and	CCONJ
ftr-415	994	19	under	under	ADP
ftr-415	994	20	temp	temp	NOUN
ftr-415	994	21	.	.	PUNCT
ftr-415	995	1	reg	reg	NOUN
ftr-415	995	2	.	.	PUNCT
ftr-415	996	1	§	§	PROPN
ftr-415	996	2	1.1041	1.1041	NUM
ftr-415	996	3	-	-	SYM
ftr-415	996	4	1	1	NUM
ftr-415	996	5	t	t	NOUN
ftr-415	996	6	,	,	PUNCT
ftr-415	996	7	q&a	q&a	PROPN
ftr-415	996	8	9	9	NUM
ftr-415	996	9	,	,	PUNCT
ftr-415	996	10	the	the	DET
ftr-415	996	11	wife	wife	NOUN
ftr-415	996	12	’s	’s	PART
ftr-415	996	13	stock	stock	NOUN
ftr-415	996	14	was	be	AUX
ftr-415	996	15	treated	treat	VERB
ftr-415	996	16	as	as	ADP
ftr-415	996	17	having	having	AUX
ftr-415	996	18	been	be	AUX
ftr-415	996	19	transferred	transfer	VERB
ftr-415	996	20	to	to	ADP
ftr-415	996	21	her	her	PRON
ftr-415	996	22	former	former	ADJ
ftr-415	996	23	husband	husband	NOUN
ftr-415	996	24	,	,	PUNCT
ftr-415	996	25	and	and	CCONJ
ftr-415	996	26	then	then	ADV
ftr-415	996	27	redeemed	redeem	VERB
ftr-415	996	28	from	from	ADP
ftr-415	996	29	him	he	PRON
ftr-415	996	30	by	by	ADP
ftr-415	996	31	the	the	DET
ftr-415	996	32	corporation	corporation	NOUN
ftr-415	996	33	in	in	ADP
ftr-415	996	34	a	a	DET
ftr-415	996	35	non-§	non-§	PROPN
ftr-415	996	36	1041	1041	NUM
ftr-415	996	37	transaction	transaction	NOUN
ftr-415	996	38	.	.	PUNCT
ftr-415	997	1	the	the	DET
ftr-415	997	2	cash	cash	NOUN
ftr-415	997	3	received	receive	VERB
ftr-415	997	4	by	by	ADP
ftr-415	997	5	the	the	DET
ftr-415	997	6	wife	wife	NOUN
ftr-415	997	7	from	from	ADP
ftr-415	997	8	the	the	DET
ftr-415	997	9	corporation	corporation	NOUN
ftr-415	997	10	was	be	AUX
ftr-415	997	11	treated	treat	VERB
ftr-415	997	12	as	as	SCONJ
ftr-415	997	13	paid	pay	VERB
ftr-415	997	14	to	to	ADP
ftr-415	997	15	her	she	PRON
ftr-415	997	16	by	by	ADP
ftr-415	997	17	the	the	DET
ftr-415	997	18	corporation	corporation	NOUN
ftr-415	997	19	on	on	ADP
ftr-415	997	20	behalf	behalf	NOUN
ftr-415	997	21	of	of	ADP
ftr-415	997	22	her	her	PRON
ftr-415	997	23	former	former	ADJ
ftr-415	997	24	husband	husband	NOUN
ftr-415	997	25	.	.	PUNCT
ftr-415	998	1	see	see	VERB
ftr-415	998	2	temp	temp	NOUN
ftr-415	998	3	.	.	PUNCT
ftr-415	999	1	reg	reg	NOUN
ftr-415	999	2	.	.	PUNCT
ftr-415	1000	1	§	§	PROPN
ftr-415	1000	2	1.1041	1.1041	NUM
ftr-415	1000	3	-	-	SYM
ftr-415	1000	4	1	1	NUM
ftr-415	1000	5	t	t	PROPN
ftr-415	1000	6	,	,	PUNCT
ftr-415	1000	7	a-2	a-2	PROPN
ftr-415	1000	8	,	,	PUNCT
ftr-415	1000	9	example	example	NOUN
ftr-415	1000	10	(	(	PUNCT
ftr-415	1000	11	3	3	NUM
ftr-415	1000	12	)	)	PUNCT
ftr-415	1000	13	.	.	PUNCT
ftr-415	1001	1	but	but	CCONJ
ftr-415	1001	2	the	the	DET
ftr-415	1001	3	tax	tax	NOUN
ftr-415	1001	4	court	court	NOUN
ftr-415	1001	5	holds	hold	VERB
ftr-415	1001	6	§	§	PROPN
ftr-415	1001	7	1041	1041	NUM
ftr-415	1001	8	does	do	AUX
ftr-415	1001	9	not	not	PART
ftr-415	1001	10	apply	apply	VERB
ftr-415	1001	11	to	to	PART
ftr-415	1001	12	tax	tax	VERB
ftr-415	1001	13	her	her	PRON
ftr-415	1001	14	husband	husband	NOUN
ftr-415	1001	15	on	on	ADP
ftr-415	1001	16	the	the	DET
ftr-415	1001	17	redemption	redemption	NOUN
ftr-415	1001	18	,	,	PUNCT
ftr-415	1001	19	so	so	CCONJ
ftr-415	1001	20	neither	neither	PRON
ftr-415	1001	21	is	be	AUX
ftr-415	1001	22	taxed	tax	VERB
ftr-415	1001	23	.	.	PUNCT
ftr-415	1002	1	arnes	arne	NOUN
ftr-415	1002	2	v.	v.	ADP
ftr-415	1002	3	commissioner	commissioner	PROPN
ftr-415	1002	4	,	,	PUNCT
ftr-415	1002	5	102	102	NUM
ftr-415	1002	6	t.c	t.c	PROPN
ftr-415	1002	7	.	.	PROPN
ftr-415	1002	8	522	522	NUM
ftr-415	1002	9	(	(	PUNCT
ftr-415	1002	10	1994	1994	NUM
ftr-415	1002	11	)	)	PUNCT
ftr-415	1002	12	(	(	PUNCT
ftr-415	1002	13	reviewed	review	VERB
ftr-415	1002	14	,	,	PUNCT
ftr-415	1002	15	7	7	NUM
ftr-415	1002	16	judges	judge	NOUN
ftr-415	1002	17	dissenting	dissent	VERB
ftr-415	1002	18	)	)	PUNCT
ftr-415	1002	19	.	.	PUNCT
ftr-415	1003	1	the	the	DET
ftr-415	1003	2	tax	tax	NOUN
ftr-415	1003	3	court	court	NOUN
ftr-415	1003	4	,	,	PUNCT
ftr-415	1003	5	relying	rely	VERB
ftr-415	1003	6	on	on	ADP
ftr-415	1003	7	rev	rev	PROPN
ftr-415	1003	8	.	.	PROPN
ftr-415	1003	9	rul	rul	PROPN
ftr-415	1003	10	.	.	PUNCT
ftr-415	1004	1	69	69	NUM
ftr-415	1004	2	-	-	SYM
ftr-415	1004	3	608	608	NUM
ftr-415	1004	4	,	,	PUNCT
ftr-415	1004	5	1969	1969	NUM
ftr-415	1004	6	-	-	SYM
ftr-415	1004	7	2	2	NUM
ftr-415	1004	8	c.b	c.b	PROPN
ftr-415	1004	9	.	.	PROPN
ftr-415	1004	10	42	42	NUM
ftr-415	1004	11	,	,	PUNCT
ftr-415	1004	12	held	hold	VERB
ftr-415	1004	13	that	that	SCONJ
ftr-415	1004	14	the	the	DET
ftr-415	1004	15	redemption	redemption	NOUN
ftr-415	1004	16	of	of	ADP
ftr-415	1004	17	the	the	DET
ftr-415	1004	18	wife	wife	NOUN
ftr-415	1004	19	’s	’s	PART
ftr-415	1004	20	stock	stock	NOUN
ftr-415	1004	21	[	[	X
ftr-415	1004	22	in	in	ADP
ftr-415	1004	23	the	the	DET
ftr-415	1004	24	corporation	corporation	NOUN
ftr-415	1004	25	owned	own	VERB
ftr-415	1004	26	50	50	NUM
ftr-415	1004	27	-	-	SYM
ftr-415	1004	28	50	50	NUM
ftr-415	1004	29	by	by	ADP
ftr-415	1004	30	husband	husband	NOUN
ftr-415	1004	31	and	and	CCONJ
ftr-415	1004	32	wife	wife	NOUN
ftr-415	1004	33	]	]	PUNCT
ftr-415	1004	34	was	be	AUX
ftr-415	1004	35	not	not	PART
ftr-415	1004	36	a	a	DET
ftr-415	1004	37	constrictive	constrictive	ADJ
ftr-415	1004	38	dividend	dividend	NOUN
ftr-415	1004	39	to	to	ADP
ftr-415	1004	40	husband	husband	NOUN
ftr-415	1004	41	because	because	SCONJ
ftr-415	1004	42	he	he	PRON
ftr-415	1004	43	did	do	AUX
ftr-415	1004	44	not	not	PART
ftr-415	1004	45	have	have	VERB
ftr-415	1004	46	a	a	DET
ftr-415	1004	47	primary	primary	ADJ
ftr-415	1004	48	and	and	CCONJ
ftr-415	1004	49	unconditional	unconditional	ADJ
ftr-415	1004	50	obligation	obligation	NOUN
ftr-415	1004	51	to	to	PART
ftr-415	1004	52	purchase	purchase	VERB
ftr-415	1004	53	the	the	DET
ftr-415	1004	54	wife	wife	NOUN
ftr-415	1004	55	’s	’s	PART
ftr-415	1004	56	stock	stock	NOUN
ftr-415	1004	57	.	.	PUNCT
ftr-415	1005	1	t	t	PROPN
ftr-415	1005	2	he	he	PRON
ftr-415	1005	3	dissents	dissent	NOUN
ftr-415	1005	4	were	be	AUX
ftr-415	1005	5	on	on	ADP
ftr-415	1005	6	the	the	DET
ftr-415	1005	7	grounds	ground	NOUN
ftr-415	1005	8	that	that	SCONJ
ftr-415	1005	9	the	the	DET
ftr-415	1005	10	ninth	ninth	ADJ
ftr-415	1005	11	circuit	circuit	NOUN
ftr-415	1005	12	has	have	AUX
ftr-415	1005	13	passed	pass	VERB
ftr-415	1005	14	on	on	ADP
ftr-415	1005	15	the	the	DET
ftr-415	1005	16	legal	legal	ADJ
ftr-415	1005	17	issue	issue	NOUN
ftr-415	1005	18	,	,	PUNCT
ftr-415	1005	19	citing	cite	VERB
ftr-415	1005	20	golsen	golsen	PROPN
ftr-415	1005	21	v.	v.	PROPN
ftr-415	1005	22	commissioner	commissioner	NOUN
ftr-415	1005	23	,	,	PUNCT
ftr-415	1005	24	54	54	NUM
ftr-415	1005	25	t.c	t.c	PROPN
ftr-415	1005	26	.	.	PROPN
ftr-415	1005	27	742	742	NUM
ftr-415	1005	28	(	(	PUNCT
ftr-415	1005	29	1970	1970	NUM
ftr-415	1005	30	)	)	PUNCT
ftr-415	1005	31	aff’d	aff’d	NUM
ftr-415	1005	32	,	,	PUNCT
ftr-415	1005	33	455	455	NUM
ftr-415	1005	34	f.2d	f.2d	ADP
ftr-415	1005	35	985	985	NUM
ftr-415	1005	36	(	(	PUNCT
ftr-415	1005	37	10th	10th	ADJ
ftr-415	1005	38	cir	cir	NOUN
ftr-415	1005	39	.	.	PROPN
ftr-415	1005	40	1971	1971	NUM
ftr-415	1005	41	)	)	PUNCT
ftr-415	1005	42	,	,	PUNCT
ftr-415	1005	43	and	and	CCONJ
ftr-415	1005	44	on	on	ADP
ftr-415	1005	45	the	the	DET
ftr-415	1005	46	untenable	untenable	ADJ
ftr-415	1005	47	result	result	NOUN
ftr-415	1005	48	that	that	SCONJ
ftr-415	1005	49	neither	neither	DET
ftr-415	1005	50	stockholder	stockholder	NOUN
ftr-415	1005	51	will	will	AUX
ftr-415	1005	52	incur	incur	VERB
ftr-415	1005	53	tax	tax	NOUN
ftr-415	1005	54	consequences	consequence	NOUN
ftr-415	1005	55	as	as	ADP
ftr-415	1005	56	a	a	DET
ftr-415	1005	57	result	result	NOUN
ftr-415	1005	58	of	of	ADP
ftr-415	1005	59	the	the	DET
ftr-415	1005	60	$	$	SYM
ftr-415	1005	61	450,000	450,000	NUM
ftr-415	1005	62	stock	stock	NOUN
ftr-415	1005	63	redemption	redemption	NOUN
ftr-415	1005	64	.	.	PUNCT
ftr-415	1006	1	the	the	DET
ftr-415	1006	2	tax	tax	NOUN
ftr-415	1006	3	court	court	NOUN
ftr-415	1006	4	disagrees	disagree	VERB
ftr-415	1006	5	again	again	ADV
ftr-415	1006	6	with	with	ADP
ftr-415	1006	7	the	the	DET
ftr-415	1006	8	ninth	ninth	ADJ
ftr-415	1006	9	circuit	circuit	NOUN
ftr-415	1006	10	’s	’s	PART
ftr-415	1006	11	decision	decision	NOUN
ftr-415	1006	12	in	in	ADP
ftr-415	1006	13	the	the	DET
ftr-415	1006	14	arnes	arne	NOUN
ftr-415	1006	15	case	case	NOUN
ftr-415	1006	16	,	,	PUNCT
ftr-415	1006	17	and	and	CCONJ
ftr-415	1006	18	judge	judge	NOUN
ftr-415	1006	19	beghe	beghe	NOUN
ftr-415	1006	20	has	have	VERB
ftr-415	1006	21	the	the	DET
ftr-415	1006	22	correct	correct	ADJ
ftr-415	1006	23	answer	answer	NOUN
ftr-415	1006	24	.	.	PUNCT
ftr-415	1007	1	blatt	blatt	PROPN
ftr-415	1007	2	v.	v.	PROPN
ftr-415	1007	3	commissioner	commissioner	PROPN
ftr-415	1007	4	,	,	PUNCT
ftr-415	1007	5	102	102	NUM
ftr-415	1007	6	t.c	t.c	PROPN
ftr-415	1007	7	.	.	PROPN
ftr-415	1007	8	77	77	NUM
ftr-415	1007	9	(	(	PUNCT
ftr-415	1007	10	1994	1994	NUM
ftr-415	1007	11	)	)	PUNCT
ftr-415	1007	12	(	(	PUNCT
ftr-415	1007	13	reviewed	review	VERB
ftr-415	1007	14	,	,	PUNCT
ftr-415	1007	15	3	3	NUM
ftr-415	1007	16	judges	judge	NOUN
ftr-415	1007	17	dissenting	dissent	VERB
ftr-415	1007	18	)	)	PUNCT
ftr-415	1007	19	.	.	PUNCT
ftr-415	1008	1	the	the	DET
ftr-415	1008	2	tax	tax	NOUN
ftr-415	1008	3	court	court	NOUN
ftr-415	1008	4	held	hold	VERB
ftr-415	1008	5	that	that	SCONJ
ftr-415	1008	6	the	the	DET
ftr-415	1008	7	wife	wife	NOUN
ftr-415	1008	8	’s	’s	PART
ftr-415	1008	9	redemption	redemption	NOUN
ftr-415	1008	10	(	(	PUNCT
ftr-415	1008	11	pursuant	pursuant	ADJ
ftr-415	1008	12	to	to	ADP
ftr-415	1008	13	a	a	DET
ftr-415	1008	14	divorce	divorce	NOUN
ftr-415	1008	15	decree	decree	NOUN
ftr-415	1008	16	)	)	PUNCT
ftr-415	1008	17	of	of	ADP
ftr-415	1008	18	all	all	DET
ftr-415	1008	19	her	her	PRON
ftr-415	1008	20	stock	stock	NOUN
ftr-415	1008	21	in	in	ADP
ftr-415	1008	22	a	a	DET
ftr-415	1008	23	corporation	corporation	NOUN
ftr-415	1008	24	she	she	PRON
ftr-415	1008	25	owned	own	VERB
ftr-415	1008	26	entirely	entirely	ADV
ftr-415	1008	27	with	with	SCONJ
ftr-415	1008	28	her	her	PRON
ftr-415	1008	29	husband	husband	NOUN
ftr-415	1008	30	was	be	AUX
ftr-415	1008	31	not	not	PART
ftr-415	1008	32	governed	govern	VERB
ftr-415	1008	33	by	by	ADP
ftr-415	1008	34	§	§	PROPN
ftr-415	1008	35	1041	1041	NUM
ftr-415	1008	36	and	and	CCONJ
ftr-415	1008	37	,	,	PUNCT
ftr-415	1008	38	therefore	therefore	ADV
ftr-415	1008	39	,	,	PUNCT
ftr-415	1008	40	was	be	AUX
ftr-415	1008	41	taxable	taxable	ADJ
ftr-415	1008	42	to	to	ADP
ftr-415	1008	43	her	she	PRON
ftr-415	1008	44	.	.	PUNCT
ftr-415	1009	1	the	the	DET
ftr-415	1009	2	tax	tax	NOUN
ftr-415	1009	3	court	court	NOUN
ftr-415	1009	4	refused	refuse	VERB
ftr-415	1009	5	to	to	PART
ftr-415	1009	6	follow	follow	VERB
ftr-415	1009	7	the	the	DET
ftr-415	1009	8	temp	temp	NOUN
ftr-415	1009	9	.	.	PUNCT
ftr-415	1010	1	reg	reg	NOUN
ftr-415	1010	2	.	.	PUNCT
ftr-415	1011	1	§	§	PROPN
ftr-415	1011	2	1.1041	1.1041	NUM
ftr-415	1011	3	-	-	SYM
ftr-415	1011	4	1	1	NUM
ftr-415	1011	5	t	t	NOUN
ftr-415	1011	6	,	,	PUNCT
ftr-415	1011	7	q&a	q&a	PROPN
ftr-415	1011	8	9	9	NUM
ftr-415	1011	9	,	,	PUNCT
ftr-415	1011	10	theory	theory	NOUN
ftr-415	1011	11	that	that	SCONJ
ftr-415	1011	12	the	the	DET
ftr-415	1011	13	redemption	redemption	NOUN
ftr-415	1011	14	was	be	AUX
ftr-415	1011	15	a	a	DET
ftr-415	1011	16	transfer	transfer	NOUN
ftr-415	1011	17	to	to	ADP
ftr-415	1011	18	the	the	DET
ftr-415	1011	19	corporation	corporation	NOUN
ftr-415	1011	20	on	on	ADP
ftr-415	1011	21	behalf	behalf	NOUN
ftr-415	1011	22	of	of	ADP
ftr-415	1011	23	her	her	PRON
ftr-415	1011	24	husband	husband	NOUN
ftr-415	1011	25	,	,	PUNCT
ftr-415	1011	26	as	as	SCONJ
ftr-415	1011	27	held	hold	VERB
ftr-415	1011	28	in	in	ADP
ftr-415	1011	29	arnes	arne	NOUN
ftr-415	1011	30	v.	v.	ADP
ftr-415	1011	31	united	united	PROPN
ftr-415	1011	32	states	states	PROPN
ftr-415	1011	33	,	,	PUNCT
ftr-415	1011	34	981	981	NUM
ftr-415	1011	35	f.2d	f.2d	ADP
ftr-415	1011	36	456	456	NUM
ftr-415	1011	37	,	,	PUNCT
ftr-415	1011	38	(	(	PUNCT
ftr-415	1011	39	9th	9th	ADJ
ftr-415	1011	40	cir	cir	NOUN
ftr-415	1011	41	.	.	PROPN
ftr-415	1011	42	1992	1992	NUM
ftr-415	1011	43	)	)	PUNCT
ftr-415	1011	44	,	,	PUNCT
ftr-415	1011	45	which	which	PRON
ftr-415	1011	46	the	the	DET
ftr-415	1011	47	court	court	NOUN
ftr-415	1011	48	refused	refuse	VERB
ftr-415	1011	49	to	to	PART
ftr-415	1011	50	follow	follow	VERB
ftr-415	1011	51	.	.	PUNCT
ftr-415	1012	1	judge	judge	PROPN
ftr-415	1012	2	beghe	beghe	NOUN
ftr-415	1012	3	’s	’s	PART
ftr-415	1012	4	concurring	concur	VERB
ftr-415	1012	5	opinion	opinion	NOUN
ftr-415	1012	6	stated	state	VERB
ftr-415	1012	7	that	that	SCONJ
ftr-415	1012	8	the	the	DET
ftr-415	1012	9	proper	proper	ADJ
ftr-415	1012	10	interpretation	interpretation	NOUN
ftr-415	1012	11	of	of	ADP
ftr-415	1012	12	that	that	DET
ftr-415	1012	13	regulation	regulation	NOUN
ftr-415	1012	14	should	should	AUX
ftr-415	1012	15	be	be	AUX
ftr-415	1012	16	that	that	SCONJ
ftr-415	1012	17	no	no	DET
ftr-415	1012	18	redemption	redemption	NOUN
ftr-415	1012	19	should	should	AUX
ftr-415	1012	20	be	be	AUX
ftr-415	1012	21	considered	consider	VERB
ftr-415	1012	22	to	to	PART
ftr-415	1012	23	be	be	AUX
ftr-415	1012	24	“	"	PUNCT
ftr-415	1012	25	on	on	ADP
ftr-415	1012	26	behalf	behalf	NOUN
ftr-415	1012	27	of	of	ADP
ftr-415	1012	28	”	"	PUNCT
ftr-415	1012	29	the	the	DET
ftr-415	1012	30	remaining	remain	VERB
ftr-415	1012	31	spouse	spouse	NOUN
ftr-415	1012	32	unless	unless	SCONJ
ftr-415	1012	33	it	it	PRON
ftr-415	1012	34	discharges	discharge	VERB
ftr-415	1012	35	that	that	PRON
ftr-415	1012	36	spouse	spouse	NOUN
ftr-415	1012	37	’s	’s	PART
ftr-415	1012	38	primary	primary	ADJ
ftr-415	1012	39	and	and	CCONJ
ftr-415	1012	40	unconditional	unconditional	ADJ
ftr-415	1012	41	obligation	obligation	NOUN
ftr-415	1012	42	to	to	PART
ftr-415	1012	43	purchase	purchase	VERB
ftr-415	1012	44	the	the	DET
ftr-415	1012	45	redeemed	redeem	VERB
ftr-415	1012	46	stock	stock	NOUN
ftr-415	1012	47	,	,	PUNCT
ftr-415	1012	48	as	as	SCONJ
ftr-415	1012	49	set	set	VERB
ftr-415	1012	50	forth	forth	ADP
ftr-415	1012	51	in	in	ADP
ftr-415	1012	52	the	the	DET
ftr-415	1012	53	examples	example	NOUN
ftr-415	1012	54	of	of	ADP
ftr-415	1012	55	rev	rev	PROPN
ftr-415	1012	56	.	.	PROPN
ftr-415	1012	57	rul	rul	PROPN
ftr-415	1012	58	.	.	PUNCT
ftr-415	1013	1	69	69	NUM
ftr-415	1013	2	-	-	SYM
ftr-415	1013	3	608	608	NUM
ftr-415	1013	4	,	,	PUNCT
ftr-415	1013	5	1969	1969	NUM
ftr-415	1013	6	-	-	SYM
ftr-415	1013	7	2	2	NUM
ftr-415	1013	8	c.b	c.b	PROPN
ftr-415	1013	9	.	.	PROPN
ftr-415	1013	10	42	42	NUM
ftr-415	1013	11	.	.	PUNCT
ftr-415	1014	1	redemption	redemption	NOUN
ftr-415	1014	2	is	be	AUX
ftr-415	1014	3	treated	treat	VERB
ftr-415	1014	4	as	as	ADP
ftr-415	1014	5	a	a	DET
ftr-415	1014	6	distribution	distribution	NOUN
ftr-415	1014	7	to	to	ADP
ftr-415	1014	8	the	the	DET
ftr-415	1014	9	spouse	spouse	NOUN
ftr-415	1014	10	who	who	PRON
ftr-415	1014	11	continues	continue	VERB
ftr-415	1014	12	as	as	ADP
ftr-415	1014	13	a	a	DET
ftr-415	1014	14	shareholder	shareholder	NOUN
ftr-415	1014	15	.	.	PUNCT
ftr-415	1015	1	section	section	NOUN
ftr-415	1015	2	1041	1041	NUM
ftr-415	1015	3	applies	apply	VERB
ftr-415	1015	4	to	to	ADP
ftr-415	1015	5	the	the	DET
ftr-415	1015	6	deemed	deem	VERB
ftr-415	1015	7	transfer	transfer	NOUN
ftr-415	1015	8	of	of	ADP
ftr-415	1015	9	the	the	DET
ftr-415	1015	10	stock	stock	NOUN
ftr-415	1015	11	by	by	ADP
ftr-415	1015	12	the	the	DET
ftr-415	1015	13	redeemed	redeem	VERB
ftr-415	1015	14	spouse	spouse	NOUN
ftr-415	1015	15	to	to	ADP
ftr-415	1015	16	the	the	DET
ftr-415	1015	17	continuing	continue	VERB
ftr-415	1015	18	shareholder	shareholder	NOUN
ftr-415	1015	19	spouse	spouse	NOUN
ftr-415	1015	20	.	.	PUNCT
ftr-415	1016	1	section	section	NOUN
ftr-415	1016	2	1041	1041	NUM
ftr-415	1016	3	does	do	AUX
ftr-415	1016	4	not	not	PART
ftr-415	1016	5	apply	apply	VERB
ftr-415	1016	6	to	to	ADP
ftr-415	1016	7	the	the	DET
ftr-415	1016	8	deemed	deem	VERB
ftr-415	1016	9	transfer	transfer	NOUN
ftr-415	1016	10	of	of	ADP
ftr-415	1016	11	stock	stock	NOUN
ftr-415	1016	12	from	from	ADP
ftr-415	1016	13	the	the	DET
ftr-415	1016	14	nontransferor	nontransferor	NOUN
ftr-415	1016	15	spouse	spouse	NOUN
ftr-415	1016	16	to	to	ADP
ftr-415	1016	17	the	the	DET
ftr-415	1016	18	redeeming	redeem	VERB
ftr-415	1016	19	corporation	corporation	NOUN
ftr-415	1016	20	.	.	PUNCT
ftr-415	1017	1	any	any	DET
ftr-415	1017	2	property	property	NOUN
ftr-415	1017	3	actually	actually	ADV
ftr-415	1017	4	received	receive	VERB
ftr-415	1017	5	by	by	ADP
ftr-415	1017	6	the	the	DET
ftr-415	1017	7	redeemed	redeem	VERB
ftr-415	1017	8	spouse	spouse	NOUN
ftr-415	1017	9	from	from	ADP
ftr-415	1017	10	the	the	DET
ftr-415	1017	11	corporation	corporation	NOUN
ftr-415	1017	12	is	be	AUX
ftr-415	1017	13	treated	treat	VERB
ftr-415	1017	14	as	as	ADP
ftr-415	1017	15	flowing	flow	VERB
ftr-415	1017	16	through	through	ADP
ftr-415	1017	17	the	the	DET
ftr-415	1017	18	continuing	continue	VERB
ftr-415	1017	19	shareholderspouse	shareholderspouse	NOUN
ftr-415	1017	20	,	,	PUNCT
ftr-415	1017	21	and	and	CCONJ
ftr-415	1017	22	§	§	PROPN
ftr-415	1017	23	1041	1041	NUM
ftr-415	1017	24	applies	apply	VERB
ftr-415	1017	25	to	to	ADP
ftr-415	1017	26	that	that	DET
ftr-415	1017	27	transfer	transfer	NOUN
ftr-415	1017	28	.	.	PUNCT
ftr-415	1018	1	in	in	ADP
ftr-415	1018	2	all	all	DET
ftr-415	1018	3	other	other	ADJ
ftr-415	1018	4	cases	case	NOUN
ftr-415	1018	5	,	,	PUNCT
ftr-415	1018	6	the	the	DET
ftr-415	1018	7	form	form	NOUN
ftr-415	1018	8	of	of	ADP
ftr-415	1018	9	the	the	DET
ftr-415	1018	10	stock	stock	NOUN
ftr-415	1018	11	redemption	redemption	NOUN
ftr-415	1018	12	will	will	AUX
ftr-415	1018	13	be	be	AUX
ftr-415	1018	14	respected	respect	VERB
ftr-415	1018	15	;	;	PUNCT
ftr-415	1018	16	the	the	DET
ftr-415	1018	17	redeemed	redeem	VERB
ftr-415	1018	18	spouse	spouse	NOUN
ftr-415	1018	19	will	will	AUX
ftr-415	1018	20	be	be	AUX
ftr-415	1018	21	taxed	tax	VERB
ftr-415	1018	22	on	on	ADP
ftr-415	1018	23	the	the	DET
ftr-415	1018	24	redemption	redemption	NOUN
ftr-415	1018	25	and	and	CCONJ
ftr-415	1018	26	the	the	DET
ftr-415	1018	27	continuing	continue	VERB
ftr-415	1018	28	spouse	spouse	NOUN
ftr-415	1018	29	has	have	VERB
ftr-415	1018	30	no	no	DET
ftr-415	1018	31	tax	tax	NOUN
ftr-415	1018	32	consequences	consequence	NOUN
ftr-415	1018	33	.	.	PUNCT
ftr-415	1019	1	the	the	DET
ftr-415	1019	2	preamble	preamble	NOUN
ftr-415	1019	3	to	to	ADP
ftr-415	1019	4	the	the	DET
ftr-415	1019	5	proposed	propose	VERB
ftr-415	1019	6	regulations	regulation	NOUN
ftr-415	1019	7	specifically	specifically	ADV
ftr-415	1019	8	state	state	VERB
ftr-415	1019	9	:	:	PUNCT
ftr-415	1020	1	[	[	X
ftr-415	1020	2	i]f	i]f	ADP
ftr-415	1020	3	the	the	DET
ftr-415	1020	4	rules	rule	NOUN
ftr-415	1020	5	of	of	ADP
ftr-415	1020	6	the	the	DET
ftr-415	1020	7	proposed	propose	VERB
ftr-415	1020	8	regulations	regulation	NOUN
ftr-415	1020	9	had	have	AUX
ftr-415	1020	10	applied	apply	VERB
ftr-415	1020	11	in	in	ADP
ftr-415	1020	12	the	the	DET
ftr-415	1020	13	arnes	arne	NOUN
ftr-415	1020	14	case,9	case,9	NOUN
ftr-415	1020	15	because	because	SCONJ
ftr-415	1020	16	the	the	DET
ftr-415	1020	17	husband	husband	NOUN
ftr-415	1020	18	did	do	AUX
ftr-415	1020	19	not	not	PART
ftr-415	1020	20	have	have	VERB
ftr-415	1020	21	a	a	DET
ftr-415	1020	22	primary	primary	ADJ
ftr-415	1020	23	and	and	CCONJ
ftr-415	1020	24	unconditional	unconditional	ADJ
ftr-415	1020	25	obligation	obligation	NOUN
ftr-415	1020	26	to	to	PART
ftr-415	1020	27	purchase	purchase	VERB
ftr-415	1020	28	the	the	DET
ftr-415	1020	29	wife	wife	NOUN
ftr-415	1020	30	’s	’s	PART
ftr-415	1020	31	stock	stock	NOUN
ftr-415	1020	32	,	,	PUNCT
ftr-415	1020	33	the	the	DET
ftr-415	1020	34	redemption	redemption	NOUN
ftr-415	1020	35	would	would	AUX
ftr-415	1020	36	have	have	AUX
ftr-415	1020	37	been	be	AUX
ftr-415	1020	38	taxed	tax	VERB
ftr-415	1020	39	in	in	ADP
ftr-415	1020	40	accordance	accordance	NOUN
ftr-415	1020	41	with	with	ADP
ftr-415	1020	42	its	its	PRON
ftr-415	1020	43	form	form	NOUN
ftr-415	1020	44	with	with	ADP
ftr-415	1020	45	the	the	DET
ftr-415	1020	46	result	result	NOUN
ftr-415	1020	47	that	that	SCONJ
ftr-415	1020	48	the	the	DET
ftr-415	1020	49	wife	wife	NOUN
ftr-415	1020	50	would	would	AUX
ftr-415	1020	51	have	have	AUX
ftr-415	1020	52	incurred	incur	VERB
ftr-415	1020	53	the	the	DET
ftr-415	1020	54	tax	tax	NOUN
ftr-415	1020	55	consequences	consequence	NOUN
ftr-415	1020	56	of	of	ADP
ftr-415	1020	57	the	the	DET
ftr-415	1020	58	redemption	redemption	NOUN
ftr-415	1020	59	.	.	PUNCT
ftr-415	1020	60	!	!	PUNCT
ftr-415	1021	1	a	a	DET
ftr-415	1021	2	special	special	ADJ
ftr-415	1021	3	rule	rule	NOUN
ftr-415	1021	4	applies	apply	VERB
ftr-415	1021	5	if	if	SCONJ
ftr-415	1021	6	an	an	DET
ftr-415	1021	7	effective	effective	ADJ
ftr-415	1021	8	divorce	divorce	NOUN
ftr-415	1021	9	or	or	CCONJ
ftr-415	1021	10	separation	separation	NOUN
ftr-415	1021	11	instrument	instrument	NOUN
ftr-415	1021	12	,	,	PUNCT
ftr-415	1021	13	or	or	CCONJ
ftr-415	1021	14	a	a	DET
ftr-415	1021	15	written	write	VERB
ftr-415	1021	16	agreement	agreement	NOUN
ftr-415	1021	17	between	between	ADP
ftr-415	1021	18	the	the	DET
ftr-415	1021	19	spouses	spouse	NOUN
ftr-415	1021	20	[	[	PRON
ftr-415	1021	21	executed	execute	VERB
ftr-415	1021	22	before	before	ADP
ftr-415	1021	23	the	the	DET
ftr-415	1021	24	due	due	ADJ
ftr-415	1021	25	dates	date	NOUN
ftr-415	1021	26	of	of	ADP
ftr-415	1021	27	their	their	PRON
ftr-415	1021	28	returns	return	NOUN
ftr-415	1021	29	]	]	PUNCT
ftr-415	1021	30	,	,	PUNCT
ftr-415	1021	31	requires	require	VERB
ftr-415	1021	32	the	the	DET
ftr-415	1021	33	spouses	spouse	NOUN
ftr-415	1021	34	to	to	PART
ftr-415	1021	35	file	file	VERB
ftr-415	1021	36	their	their	PRON
ftr-415	1021	37	116	116	NUM
ftr-415	1021	38	florida	florida	PROPN
ftr-415	1021	39	tax	tax	NOUN
ftr-415	1021	40	review	review	NOUN
ftr-415	1021	41	[	[	X
ftr-415	1021	42	vol.6	vol.6	NUM
ftr-415	1021	43	:	:	PUNCT
ftr-415	1021	44	si	si	PROPN
ftr-415	1021	45	federal	federal	PROPN
ftr-415	1021	46	income	income	NOUN
ftr-415	1021	47	tax	tax	NOUN
ftr-415	1021	48	returns	return	NOUN
ftr-415	1021	49	in	in	ADP
ftr-415	1021	50	a	a	DET
ftr-415	1021	51	consistent	consistent	ADJ
ftr-415	1021	52	manner	manner	NOUN
ftr-415	1021	53	that	that	PRON
ftr-415	1021	54	treats	treat	VERB
ftr-415	1021	55	the	the	DET
ftr-415	1021	56	stock	stock	NOUN
ftr-415	1021	57	as	as	ADP
ftr-415	1021	58	being	be	AUX
ftr-415	1021	59	redeemed	redeem	VERB
ftr-415	1021	60	from	from	ADP
ftr-415	1021	61	the	the	DET
ftr-415	1021	62	continuing	continue	VERB
ftr-415	1021	63	shareholder	shareholder	NOUN
ftr-415	1021	64	spouse	spouse	NOUN
ftr-415	1021	65	rather	rather	ADV
ftr-415	1021	66	than	than	ADP
ftr-415	1021	67	from	from	ADP
ftr-415	1021	68	the	the	DET
ftr-415	1021	69	spouse	spouse	NOUN
ftr-415	1021	70	from	from	ADP
ftr-415	1021	71	whom	whom	PRON
ftr-415	1021	72	it	it	PRON
ftr-415	1021	73	was	be	AUX
ftr-415	1021	74	actually	actually	ADV
ftr-415	1021	75	redeemed	redeem	VERB
ftr-415	1021	76	.	.	PUNCT
ftr-415	1022	1	in	in	ADP
ftr-415	1022	2	such	such	DET
ftr-415	1022	3	a	a	DET
ftr-415	1022	4	case	case	NOUN
ftr-415	1022	5	,	,	PUNCT
ftr-415	1022	6	spouses	spouse	NOUN
ftr-415	1022	7	and	and	CCONJ
ftr-415	1022	8	former	former	ADJ
ftr-415	1022	9	spouses	spouse	NOUN
ftr-415	1022	10	will	will	AUX
ftr-415	1022	11	treat	treat	VERB
ftr-415	1022	12	a	a	DET
ftr-415	1022	13	redemption	redemption	NOUN
ftr-415	1022	14	that	that	PRON
ftr-415	1022	15	otherwise	otherwise	ADV
ftr-415	1022	16	would	would	AUX
ftr-415	1022	17	be	be	AUX
ftr-415	1022	18	taxed	tax	VERB
ftr-415	1022	19	according	accord	VERB
ftr-415	1022	20	to	to	ADP
ftr-415	1022	21	its	its	PRON
ftr-415	1022	22	form	form	NOUN
ftr-415	1022	23	as	as	ADP
ftr-415	1022	24	a	a	DET
ftr-415	1022	25	redemption	redemption	NOUN
ftr-415	1022	26	from	from	ADP
ftr-415	1022	27	the	the	DET
ftr-415	1022	28	continuing	continue	VERB
ftr-415	1022	29	shareholder	shareholder	NOUN
ftr-415	1022	30	spouse	spouse	NOUN
ftr-415	1022	31	involving	involve	VERB
ftr-415	1022	32	(	(	PUNCT
ftr-415	1022	33	1	1	X
ftr-415	1022	34	)	)	PUNCT
ftr-415	1022	35	a	a	DET
ftr-415	1022	36	deemed	deem	VERB
ftr-415	1022	37	§	§	PROPN
ftr-415	1022	38	1041	1041	NUM
ftr-415	1022	39	transfer	transfer	NOUN
ftr-415	1022	40	of	of	ADP
ftr-415	1022	41	the	the	DET
ftr-415	1022	42	stock	stock	NOUN
ftr-415	1022	43	by	by	ADP
ftr-415	1022	44	the	the	DET
ftr-415	1022	45	redeemed	redeem	VERB
ftr-415	1022	46	spouse	spouse	NOUN
ftr-415	1022	47	to	to	ADP
ftr-415	1022	48	the	the	DET
ftr-415	1022	49	continuing	continue	VERB
ftr-415	1022	50	shareholder	shareholder	NOUN
ftr-415	1022	51	spouse	spouse	NOUN
ftr-415	1022	52	,	,	PUNCT
ftr-415	1022	53	and	and	CCONJ
ftr-415	1022	54	(	(	PUNCT
ftr-415	1022	55	2	2	X
ftr-415	1022	56	)	)	PUNCT
ftr-415	1022	57	a	a	DET
ftr-415	1022	58	deemed	deem	VERB
ftr-415	1022	59	§	§	PROPN
ftr-415	1022	60	1041	1041	NUM
ftr-415	1022	61	transfer	transfer	NOUN
ftr-415	1022	62	by	by	ADP
ftr-415	1022	63	the	the	DET
ftr-415	1022	64	continuing	continue	VERB
ftr-415	1022	65	shareholder	shareholder	NOUN
ftr-415	1022	66	spouse	spouse	NOUN
ftr-415	1022	67	to	to	ADP
ftr-415	1022	68	the	the	DET
ftr-415	1022	69	redeemed	redeem	VERB
ftr-415	1022	70	spouse	spouse	NOUN
ftr-415	1022	71	of	of	ADP
ftr-415	1022	72	the	the	DET
ftr-415	1022	73	redemption	redemption	NOUN
ftr-415	1022	74	proceeds	proceed	VERB
ftr-415	1022	75	.	.	PUNCT
ftr-415	1022	76	!	!	PUNCT
ftr-415	1023	1	the	the	DET
ftr-415	1023	2	final	final	ADJ
ftr-415	1023	3	regulations	regulation	NOUN
ftr-415	1023	4	add	add	VERB
ftr-415	1023	5	a	a	DET
ftr-415	1023	6	provision	provision	NOUN
ftr-415	1023	7	dealing	deal	VERB
ftr-415	1023	8	with	with	ADP
ftr-415	1023	9	situations	situation	NOUN
ftr-415	1023	10	in	in	ADP
ftr-415	1023	11	which	which	PRON
ftr-415	1023	12	the	the	DET
ftr-415	1023	13	redemption	redemption	NOUN
ftr-415	1023	14	results	result	VERB
ftr-415	1023	15	in	in	ADP
ftr-415	1023	16	a	a	DET
ftr-415	1023	17	constructive	constructive	ADJ
ftr-415	1023	18	dividend	dividend	NOUN
ftr-415	1023	19	distribution	distribution	NOUN
ftr-415	1023	20	to	to	ADP
ftr-415	1023	21	the	the	DET
ftr-415	1023	22	nontransferor	nontransferor	NOUN
ftr-415	1023	23	spouse	spouse	NOUN
ftr-415	1023	24	under	under	ADP
ftr-415	1023	25	subchapter	subchapter	NOUN
ftr-415	1023	26	c	c	NOUN
ftr-415	1023	27	principles	principle	NOUN
ftr-415	1023	28	,	,	PUNCT
ftr-415	1023	29	but	but	CCONJ
ftr-415	1023	30	the	the	DET
ftr-415	1023	31	spouses	spouse	NOUN
ftr-415	1023	32	nevertheless	nevertheless	ADV
ftr-415	1023	33	would	would	AUX
ftr-415	1023	34	like	like	VERB
ftr-415	1023	35	to	to	PART
ftr-415	1023	36	agree	agree	VERB
ftr-415	1023	37	that	that	SCONJ
ftr-415	1023	38	the	the	DET
ftr-415	1023	39	redemption	redemption	NOUN
ftr-415	1023	40	will	will	AUX
ftr-415	1023	41	be	be	AUX
ftr-415	1023	42	treated	treat	VERB
ftr-415	1023	43	as	as	ADP
ftr-415	1023	44	a	a	DET
ftr-415	1023	45	redemption	redemption	NOUN
ftr-415	1023	46	distribution	distribution	NOUN
ftr-415	1023	47	to	to	ADP
ftr-415	1023	48	the	the	DET
ftr-415	1023	49	transferor	transferor	NOUN
ftr-415	1023	50	spouse	spouse	NOUN
ftr-415	1023	51	.	.	PUNCT
ftr-415	1024	1	regulation	regulation	NOUN
ftr-415	1024	2	§	§	PROPN
ftr-415	1024	3	1.1041	1.1041	NUM
ftr-415	1024	4	-	-	SYM
ftr-415	1024	5	2(c	2(c	NUM
ftr-415	1024	6	)	)	PUNCT
ftr-415	1024	7	allows	allow	VERB
ftr-415	1024	8	the	the	DET
ftr-415	1024	9	spouses	spouse	NOUN
ftr-415	1024	10	to	to	PART
ftr-415	1024	11	agree	agree	VERB
ftr-415	1024	12	in	in	ADP
ftr-415	1024	13	the	the	DET
ftr-415	1024	14	divorce	divorce	NOUN
ftr-415	1024	15	or	or	CCONJ
ftr-415	1024	16	separation	separation	NOUN
ftr-415	1024	17	instrument	instrument	NOUN
ftr-415	1024	18	,	,	PUNCT
ftr-415	1024	19	or	or	CCONJ
ftr-415	1024	20	other	other	ADJ
ftr-415	1024	21	valid	valid	ADJ
ftr-415	1024	22	written	write	VERB
ftr-415	1024	23	agreement	agreement	NOUN
ftr-415	1024	24	,	,	PUNCT
ftr-415	1024	25	that	that	SCONJ
ftr-415	1024	26	the	the	DET
ftr-415	1024	27	redemption	redemption	NOUN
ftr-415	1024	28	will	will	AUX
ftr-415	1024	29	be	be	AUX
ftr-415	1024	30	taxable	taxable	ADJ
ftr-415	1024	31	to	to	ADP
ftr-415	1024	32	the	the	DET
ftr-415	1024	33	transferor	transferor	NOUN
ftr-415	1024	34	spouse	spouse	NOUN
ftr-415	1024	35	notwithstanding	notwithstanding	ADP
ftr-415	1024	36	that	that	SCONJ
ftr-415	1024	37	the	the	DET
ftr-415	1024	38	redemption	redemption	NOUN
ftr-415	1024	39	might	might	AUX
ftr-415	1024	40	otherwise	otherwise	ADV
ftr-415	1024	41	result	result	VERB
ftr-415	1024	42	in	in	ADP
ftr-415	1024	43	a	a	DET
ftr-415	1024	44	constructive	constructive	ADJ
ftr-415	1024	45	dividend	dividend	NOUN
ftr-415	1024	46	distribution	distribution	NOUN
ftr-415	1024	47	to	to	ADP
ftr-415	1024	48	the	the	DET
ftr-415	1024	49	nontransferor	nontransferor	NOUN
ftr-415	1024	50	spouse	spouse	NOUN
ftr-415	1024	51	.	.	PUNCT
ftr-415	1025	1	example	example	NOUN
ftr-415	1025	2	2	2	NUM
ftr-415	1025	3	in	in	ADP
ftr-415	1025	4	§	§	PROPN
ftr-415	1025	5	1.1041	1.1041	NUM
ftr-415	1025	6	-	-	SYM
ftr-415	1025	7	2(d	2(d	NUM
ftr-415	1025	8	)	)	PUNCT
ftr-415	1025	9	illustrates	illustrate	VERB
ftr-415	1025	10	the	the	DET
ftr-415	1025	11	application	application	NOUN
ftr-415	1025	12	of	of	ADP
ftr-415	1025	13	this	this	DET
ftr-415	1025	14	special	special	ADJ
ftr-415	1025	15	rule	rule	NOUN
ftr-415	1025	16	.	.	PUNCT
ftr-415	1025	17	!	!	PUNCT
ftr-415	1026	1	under	under	ADP
ftr-415	1026	2	the	the	DET
ftr-415	1026	3	final	final	ADJ
ftr-415	1026	4	regulations	regulation	NOUN
ftr-415	1026	5	,	,	PUNCT
ftr-415	1026	6	the	the	DET
ftr-415	1026	7	spouses	spouse	NOUN
ftr-415	1026	8	can	can	AUX
ftr-415	1026	9	elect	elect	VERB
ftr-415	1026	10	one	one	NUM
ftr-415	1026	11	of	of	ADP
ftr-415	1026	12	the	the	DET
ftr-415	1026	13	special	special	ADJ
ftr-415	1026	14	rule	rule	NOUN
ftr-415	1026	15	by	by	ADP
ftr-415	1026	16	expressly	expressly	ADV
ftr-415	1026	17	providing	provide	VERB
ftr-415	1026	18	,	,	PUNCT
ftr-415	1026	19	in	in	ADP
ftr-415	1026	20	a	a	DET
ftr-415	1026	21	divorce	divorce	NOUN
ftr-415	1026	22	or	or	CCONJ
ftr-415	1026	23	separation	separation	NOUN
ftr-415	1026	24	instrument	instrument	NOUN
ftr-415	1026	25	or	or	CCONJ
ftr-415	1026	26	other	other	ADJ
ftr-415	1026	27	valid	valid	ADJ
ftr-415	1026	28	written	write	VERB
ftr-415	1026	29	agreement	agreement	NOUN
ftr-415	1026	30	,	,	PUNCT
ftr-415	1026	31	that	that	PRON
ftr-415	1026	32	expressly	expressly	ADV
ftr-415	1026	33	supersedes	supersede	VERB
ftr-415	1026	34	any	any	DET
ftr-415	1026	35	other	other	ADJ
ftr-415	1026	36	instrument	instrument	NOUN
ftr-415	1026	37	or	or	CCONJ
ftr-415	1026	38	agreement	agreement	NOUN
ftr-415	1026	39	concerning	concern	VERB
ftr-415	1026	40	the	the	DET
ftr-415	1026	41	purchase	purchase	NOUN
ftr-415	1026	42	,	,	PUNCT
ftr-415	1026	43	sale	sale	NOUN
ftr-415	1026	44	,	,	PUNCT
ftr-415	1026	45	redemption	redemption	NOUN
ftr-415	1026	46	,	,	PUNCT
ftr-415	1026	47	or	or	CCONJ
ftr-415	1026	48	other	other	ADJ
ftr-415	1026	49	disposition	disposition	NOUN
ftr-415	1026	50	of	of	ADP
ftr-415	1026	51	the	the	DET
ftr-415	1026	52	stock	stock	NOUN
ftr-415	1026	53	that	that	PRON
ftr-415	1026	54	is	be	AUX
ftr-415	1026	55	the	the	DET
ftr-415	1026	56	subject	subject	NOUN
ftr-415	1026	57	of	of	ADP
ftr-415	1026	58	the	the	DET
ftr-415	1026	59	redemption	redemption	NOUN
ftr-415	1026	60	,	,	PUNCT
ftr-415	1026	61	their	their	PRON
ftr-415	1026	62	mutual	mutual	ADJ
ftr-415	1026	63	intent	intent	NOUN
ftr-415	1026	64	regarding	regard	VERB
ftr-415	1026	65	which	which	DET
ftr-415	1026	66	spouse	spouse	NOUN
ftr-415	1026	67	should	should	AUX
ftr-415	1026	68	receive	receive	VERB
ftr-415	1026	69	redemption	redemption	NOUN
ftr-415	1026	70	treatment	treatment	NOUN
ftr-415	1026	71	.	.	PUNCT
ftr-415	1026	72	!	!	PUNCT
ftr-415	1027	1	these	these	DET
ftr-415	1027	2	regulations	regulation	NOUN
ftr-415	1027	3	are	be	AUX
ftr-415	1027	4	applicable	applicable	ADJ
ftr-415	1027	5	to	to	ADP
ftr-415	1027	6	redemptions	redemption	NOUN
ftr-415	1027	7	of	of	ADP
ftr-415	1027	8	stock	stock	NOUN
ftr-415	1027	9	on	on	ADP
ftr-415	1027	10	or	or	CCONJ
ftr-415	1027	11	after	after	ADP
ftr-415	1027	12	january	january	PROPN
ftr-415	1027	13	13	13	NUM
ftr-415	1027	14	,	,	PUNCT
ftr-415	1027	15	2003	2003	NUM
ftr-415	1027	16	that	that	PRON
ftr-415	1027	17	are	be	AUX
ftr-415	1027	18	pursuant	pursuant	ADJ
ftr-415	1027	19	to	to	ADP
ftr-415	1027	20	instruments	instrument	NOUN
ftr-415	1027	21	in	in	ADP
ftr-415	1027	22	effect	effect	NOUN
ftr-415	1027	23	after	after	ADP
ftr-415	1027	24	january	january	PROPN
ftr-415	1027	25	13	13	NUM
ftr-415	1027	26	,	,	PUNCT
ftr-415	1027	27	2003	2003	NUM
ftr-415	1027	28	.	.	PUNCT
ftr-415	1028	1	these	these	DET
ftr-415	1028	2	regulations	regulation	NOUN
ftr-415	1028	3	are	be	AUX
ftr-415	1028	4	also	also	ADV
ftr-415	1028	5	applicable	applicable	ADJ
ftr-415	1028	6	to	to	ADP
ftr-415	1028	7	redemptions	redemption	NOUN
ftr-415	1028	8	before	before	ADP
ftr-415	1028	9	january	january	PROPN
ftr-415	1028	10	13	13	NUM
ftr-415	1028	11	,	,	PUNCT
ftr-415	1028	12	2003	2003	NUM
ftr-415	1028	13	or	or	CCONJ
ftr-415	1028	14	that	that	PRON
ftr-415	1028	15	are	be	AUX
ftr-415	1028	16	pursuant	pursuant	ADJ
ftr-415	1028	17	to	to	ADP
ftr-415	1028	18	instruments	instrument	NOUN
ftr-415	1028	19	in	in	ADP
ftr-415	1028	20	effect	effect	NOUN
ftr-415	1028	21	before	before	ADP
ftr-415	1028	22	january	january	PROPN
ftr-415	1028	23	13	13	NUM
ftr-415	1028	24	,	,	PUNCT
ftr-415	1028	25	2003	2003	NUM
ftr-415	1028	26	if	if	SCONJ
ftr-415	1028	27	the	the	DET
ftr-415	1028	28	spouses	spouse	NOUN
ftr-415	1028	29	or	or	CCONJ
ftr-415	1028	30	former	former	ADJ
ftr-415	1028	31	spouses	spouse	NOUN
ftr-415	1028	32	execute	execute	VERB
ftr-415	1028	33	a	a	DET
ftr-415	1028	34	written	write	VERB
ftr-415	1028	35	agreement	agreement	NOUN
ftr-415	1028	36	on	on	ADP
ftr-415	1028	37	or	or	CCONJ
ftr-415	1028	38	after	after	ADP
ftr-415	1028	39	august	august	PROPN
ftr-415	1028	40	3	3	NUM
ftr-415	1028	41	,	,	PUNCT
ftr-415	1028	42	2001	2001	NUM
ftr-415	1028	43	,	,	PUNCT
ftr-415	1028	44	that	that	PRON
ftr-415	1028	45	satisfies	satisfy	VERB
ftr-415	1028	46	the	the	DET
ftr-415	1028	47	requirements	requirement	NOUN
ftr-415	1028	48	of	of	ADP
ftr-415	1028	49	§	§	PROPN
ftr-415	1028	50	1.1041	1.1041	NUM
ftr-415	1028	51	-	-	SYM
ftr-415	1028	52	2(c)(1	2(c)(1	NUM
ftr-415	1028	53	)	)	PUNCT
ftr-415	1028	54	or	or	CCONJ
ftr-415	1028	55	(	(	PUNCT
ftr-415	1028	56	2	2	NUM
ftr-415	1028	57	)	)	PUNCT
ftr-415	1028	58	.	.	PUNCT
ftr-415	1029	1	iv	iv	X
ftr-415	1029	2	.	.	PUNCT
ftr-415	1029	3	c	c	PROPN
ftr-415	1029	4	ompensation	ompensation	PROPN
ftr-415	1029	5	issues	issue	NOUN
ftr-415	1029	6	a.	a.	NOUN
ftr-415	1029	7	fringe	fringe	NOUN
ftr-415	1029	8	benefits	benefit	NOUN
ftr-415	1029	9	1	1	NUM
ftr-415	1029	10	.	.	PUNCT
ftr-415	1029	11	fundamental	fundamental	ADJ
ftr-415	1029	12	changes	change	NOUN
ftr-415	1029	13	in	in	ADP
ftr-415	1029	14	the	the	DET
ftr-415	1029	15	treatment	treatment	NOUN
ftr-415	1029	16	of	of	ADP
ftr-415	1029	17	split	split	ADJ
ftr-415	1029	18	-	-	PUNCT
ftr-415	1029	19	dollar	dollar	NOUN
ftr-415	1029	20	life	life	NOUN
ftr-415	1029	21	insurance	insurance	NOUN
ftr-415	1029	22	.	.	PUNCT
ftr-415	1030	1	notice	notice	VERB
ftr-415	1030	2	2001	2001	NUM
ftr-415	1030	3	-	-	SYM
ftr-415	1030	4	10	10	NUM
ftr-415	1030	5	,	,	PUNCT
ftr-415	1030	6	2001	2001	NUM
ftr-415	1030	7	-	-	SYM
ftr-415	1030	8	1	1	NUM
ftr-415	1030	9	c.b	c.b	PROPN
ftr-415	1030	10	.	.	PROPN
ftr-415	1030	11	459	459	NUM
ftr-415	1030	12	.	.	PUNCT
ftr-415	1031	1	this	this	DET
ftr-415	1031	2	notice	notice	NOUN
ftr-415	1031	3	provides	provide	VERB
ftr-415	1031	4	interim	interim	ADJ
ftr-415	1031	5	guidance	guidance	NOUN
ftr-415	1031	6	on	on	ADP
ftr-415	1031	7	split	split	ADJ
ftr-415	1031	8	-	-	PUNCT
ftr-415	1031	9	dollar	dollar	NOUN
ftr-415	1031	10	life	life	NOUN
ftr-415	1031	11	insurance	insurance	NOUN
ftr-415	1031	12	contracts	contract	NOUN
ftr-415	1031	13	.	.	PUNCT
ftr-415	1032	1	it	it	PRON
ftr-415	1032	2	notes	note	VERB
ftr-415	1032	3	that	that	SCONJ
ftr-415	1032	4	the	the	DET
ftr-415	1032	5	p.s	p.s	PROPN
ftr-415	1032	6	.	.	PROPN
ftr-415	1032	7	58	58	NUM
ftr-415	1032	8	rates	rate	NOUN
ftr-415	1032	9	no	no	ADV
ftr-415	1032	10	longer	long	ADV
ftr-415	1032	11	reflect	reflect	VERB
ftr-415	1032	12	the	the	DET
ftr-415	1032	13	current	current	ADJ
ftr-415	1032	14	fair	fair	ADJ
ftr-415	1032	15	market	market	NOUN
ftr-415	1032	16	value	value	NOUN
ftr-415	1032	17	of	of	ADP
ftr-415	1032	18	insurance	insurance	NOUN
ftr-415	1032	19	protection	protection	NOUN
ftr-415	1032	20	.	.	PUNCT
ftr-415	1033	1	the	the	DET
ftr-415	1033	2	notice	notice	NOUN
ftr-415	1033	3	requires	require	VERB
ftr-415	1033	4	that	that	SCONJ
ftr-415	1033	5	employer	employer	NOUN
ftr-415	1033	6	payments	payment	NOUN
ftr-415	1033	7	be	be	AUX
ftr-415	1033	8	consistently	consistently	ADV
ftr-415	1033	9	treated	treat	VERB
ftr-415	1033	10	as	as	ADP
ftr-415	1033	11	(	(	PUNCT
ftr-415	1033	12	1	1	NUM
ftr-415	1033	13	)	)	PUNCT
ftr-415	1033	14	interestfree	interestfree	ADJ
ftr-415	1033	15	loans	loan	NOUN
ftr-415	1033	16	under	under	ADP
ftr-415	1033	17	§	§	PROPN
ftr-415	1033	18	7872	7872	NUM
ftr-415	1033	19	,	,	PUNCT
ftr-415	1033	20	(	(	PUNCT
ftr-415	1033	21	2	2	X
ftr-415	1033	22	)	)	PUNCT
ftr-415	1033	23	investments	investment	NOUN
ftr-415	1033	24	by	by	ADP
ftr-415	1033	25	the	the	DET
ftr-415	1033	26	employer	employer	NOUN
ftr-415	1033	27	in	in	ADP
ftr-415	1033	28	the	the	DET
ftr-415	1033	29	contract	contract	NOUN
ftr-415	1033	30	,	,	PUNCT
ftr-415	1033	31	or	or	CCONJ
ftr-415	1033	32	(	(	PUNCT
ftr-415	1033	33	3	3	X
ftr-415	1033	34	)	)	PUNCT
ftr-415	1033	35	payments	payment	NOUN
ftr-415	1033	36	of	of	ADP
ftr-415	1033	37	compensation	compensation	NOUN
ftr-415	1033	38	.	.	PUNCT
ftr-415	1034	1	the	the	DET
ftr-415	1034	2	service	service	NOUN
ftr-415	1034	3	had	have	AUX
ftr-415	1034	4	long	long	ADV
ftr-415	1034	5	rejected	reject	VERB
ftr-415	1034	6	interest	interest	NOUN
ftr-415	1034	7	-	-	PUNCT
ftr-415	1034	8	free	free	ADJ
ftr-415	1034	9	loan	loan	NOUN
ftr-415	1034	10	treatment	treatment	NOUN
ftr-415	1034	11	of	of	ADP
ftr-415	1034	12	the	the	DET
ftr-415	1034	13	employer	employer	NOUN
ftr-415	1034	14	investment	investment	NOUN
ftr-415	1034	15	in	in	ADP
ftr-415	1034	16	the	the	DET
ftr-415	1034	17	cash	cash	NOUN
ftr-415	1034	18	value	value	NOUN
ftr-415	1034	19	of	of	ADP
ftr-415	1034	20	split	split	ADJ
ftr-415	1034	21	dollar	dollar	NOUN
ftr-415	1034	22	life	life	NOUN
ftr-415	1034	23	insurance	insurance	NOUN
ftr-415	1034	24	,	,	PUNCT
ftr-415	1034	25	but	but	CCONJ
ftr-415	1034	26	the	the	DET
ftr-415	1034	27	enactment	enactment	NOUN
ftr-415	1034	28	of	of	ADP
ftr-415	1034	29	§	§	PROPN
ftr-415	1034	30	7872	7872	NUM
ftr-415	1034	31	in	in	ADP
ftr-415	1034	32	1984	1984	NUM
ftr-415	1034	33	enables	enable	VERB
ftr-415	1034	34	interest	interest	NOUN
ftr-415	1034	35	-	-	PUNCT
ftr-415	1034	36	free	free	ADJ
ftr-415	1034	37	loan	loan	NOUN
ftr-415	1034	38	treatment	treatment	NOUN
ftr-415	1034	39	to	to	PART
ftr-415	1034	40	be	be	AUX
ftr-415	1034	41	used	use	VERB
ftr-415	1034	42	as	as	ADP
ftr-415	1034	43	a	a	DET
ftr-415	1034	44	valid	valid	ADJ
ftr-415	1034	45	model	model	NOUN
ftr-415	1034	46	.	.	PUNCT
ftr-415	1035	1	the	the	DET
ftr-415	1035	2	alternative	alternative	NOUN
ftr-415	1035	3	is	be	AUX
ftr-415	1035	4	to	to	PART
ftr-415	1035	5	have	have	VERB
ftr-415	1035	6	the	the	DET
ftr-415	1035	7	true	true	ADJ
ftr-415	1035	8	cost	cost	NOUN
ftr-415	1035	9	of	of	ADP
ftr-415	1035	10	insurance	insurance	NOUN
ftr-415	1035	11	protection	protection	NOUN
ftr-415	1035	12	reflected	reflect	VERB
ftr-415	1035	13	in	in	ADP
ftr-415	1035	14	the	the	DET
ftr-415	1035	15	employee	employee	NOUN
ftr-415	1035	16	’s	’s	PART
ftr-415	1035	17	income	income	NOUN
ftr-415	1035	18	;	;	PUNCT
ftr-415	1035	19	insurance	insurance	NOUN
ftr-415	1035	20	companies	company	NOUN
ftr-415	1035	21	will	will	AUX
ftr-415	1035	22	be	be	AUX
ftr-415	1035	23	required	require	VERB
ftr-415	1035	24	to	to	PART
ftr-415	1035	25	provide	provide	VERB
ftr-415	1035	26	rates	rate	NOUN
ftr-415	1035	27	at	at	ADP
ftr-415	1035	28	which	which	PRON
ftr-415	1035	29	comparable	comparable	ADJ
ftr-415	1035	30	term	term	NOUN
ftr-415	1035	31	policies	policy	NOUN
ftr-415	1035	32	will	will	AUX
ftr-415	1035	33	be	be	AUX
ftr-415	1035	34	available	available	ADJ
ftr-415	1035	35	to	to	ADP
ftr-415	1035	36	the	the	DET
ftr-415	1035	37	general	general	ADJ
ftr-415	1035	38	public	public	NOUN
ftr-415	1035	39	(	(	PUNCT
ftr-415	1035	40	instead	instead	ADV
ftr-415	1035	41	of	of	ADP
ftr-415	1035	42	the	the	DET
ftr-415	1035	43	low	low	ADJ
ftr-415	1035	44	-	-	PUNCT
ftr-415	1035	45	ball	ball	NOUN
ftr-415	1035	46	rates	rate	NOUN
ftr-415	1035	47	that	that	PRON
ftr-415	1035	48	had	have	AUX
ftr-415	1035	49	been	be	AUX
ftr-415	1035	50	provided	provide	VERB
ftr-415	1035	51	in	in	ADP
ftr-415	1035	52	the	the	DET
ftr-415	1035	53	past	past	NOUN
ftr-415	1035	54	)	)	PUNCT
ftr-415	1035	55	.	.	PUNCT
ftr-415	1036	1	this	this	DET
ftr-415	1036	2	notice	notice	NOUN
ftr-415	1036	3	revokes	revoke	VERB
ftr-415	1036	4	rev	rev	PROPN
ftr-415	1036	5	.	.	PUNCT
ftr-415	1036	6	rul	rul	NOUN
ftr-415	1036	7	.	.	PUNCT
ftr-415	1037	1	55	55	NUM
ftr-415	1037	2	-	-	SYM
ftr-415	1037	3	747	747	NUM
ftr-415	1037	4	,	,	PUNCT
ftr-415	1037	5	1995	1995	NUM
ftr-415	1037	6	-	-	SYM
ftr-415	1037	7	2	2	NUM
ftr-415	1037	8	c.b	c.b	PROPN
ftr-415	1037	9	.	.	PROPN
ftr-415	1037	10	228	228	NUM
ftr-415	1037	11	,	,	PUNCT
ftr-415	1038	1	and	and	CCONJ
ftr-415	1038	2	provides	provide	VERB
ftr-415	1038	3	that	that	SCONJ
ftr-415	1038	4	,	,	PUNCT
ftr-415	1038	5	after	after	ADP
ftr-415	1038	6	2001	2001	NUM
ftr-415	1038	7	,	,	PUNCT
ftr-415	1038	8	p.s	p.s	PROPN
ftr-415	1038	9	.	.	PROPN
ftr-415	1038	10	58	58	NUM
ftr-415	1038	11	rates	rate	NOUN
ftr-415	1038	12	may	may	AUX
ftr-415	1038	13	not	not	PART
ftr-415	1038	14	be	be	AUX
ftr-415	1038	15	used	use	VERB
ftr-415	1038	16	.	.	PUNCT
ftr-415	1039	1	a.	a.	PROPN
ftr-415	1039	2	irs	irs	PROPN
ftr-415	1039	3	revokes	revoke	VERB
ftr-415	1039	4	notice	notice	NOUN
ftr-415	1039	5	2001	2001	NUM
ftr-415	1039	6	-	-	SYM
ftr-415	1039	7	10	10	NUM
ftr-415	1039	8	and	and	CCONJ
ftr-415	1039	9	will	will	AUX
ftr-415	1039	10	for	for	ADP
ftr-415	1039	11	future	future	ADJ
ftr-415	1039	12	arrangements	arrangement	NOUN
ftr-415	1039	13	require	require	VERB
ftr-415	1039	14	taxation	taxation	NOUN
ftr-415	1039	15	under	under	ADP
ftr-415	1039	16	one	one	NUM
ftr-415	1039	17	of	of	ADP
ftr-415	1039	18	two	two	NUM
ftr-415	1039	19	mutually	mutually	ADV
ftr-415	1039	20	exclusive	exclusive	ADJ
ftr-415	1039	21	regimes	regime	NOUN
ftr-415	1039	22	.	.	PUNCT
ftr-415	1040	1	notice	notice	VERB
ftr-415	1040	2	2002	2002	NUM
ftr-415	1040	3	-	-	SYM
ftr-415	1040	4	8	8	NUM
ftr-415	1040	5	,	,	PUNCT
ftr-415	1040	6	2002	2002	NUM
ftr-415	1040	7	-	-	SYM
ftr-415	1040	8	4	4	NUM
ftr-415	1040	9	i.r.b	i.r.b	NOUN
ftr-415	1040	10	.	.	PUNCT
ftr-415	1041	1	398	398	NUM
ftr-415	1041	2	(	(	PUNCT
ftr-415	1041	3	1/28/02	1/28/02	NUM
ftr-415	1041	4	)	)	PUNCT
ftr-415	1041	5	,	,	PUNCT
ftr-415	1041	6	revoking	revoke	VERB
ftr-415	1041	7	notice	notice	NOUN
ftr-415	1041	8	2001	2001	NUM
ftr-415	1041	9	-	-	SYM
ftr-415	1041	10	10	10	NUM
ftr-415	1041	11	,	,	PUNCT
ftr-415	1041	12	2003	2003	NUM
ftr-415	1041	13	]	]	PUNCT
ftr-415	1041	14	recent	recent	ADJ
ftr-415	1041	15	developments	development	NOUN
ftr-415	1041	16	in	in	ADP
ftr-415	1041	17	federal	federal	ADJ
ftr-415	1041	18	income	income	NOUN
ftr-415	1041	19	taxation	taxation	NOUN
ftr-415	1041	20	117	117	NUM
ftr-415	1041	21	2001	2001	NUM
ftr-415	1041	22	-	-	SYM
ftr-415	1041	23	1	1	NUM
ftr-415	1041	24	c.b	c.b	PROPN
ftr-415	1041	25	.	.	PROPN
ftr-415	1041	26	459	459	NUM
ftr-415	1041	27	.	.	PUNCT
ftr-415	1042	1	when	when	SCONJ
ftr-415	1042	2	the	the	DET
ftr-415	1042	3	treasury	treasury	PROPN
ftr-415	1042	4	department	department	PROPN
ftr-415	1042	5	and	and	CCONJ
ftr-415	1042	6	the	the	DET
ftr-415	1042	7	irs	irs	PROPN
ftr-415	1042	8	publish	publish	VERB
ftr-415	1042	9	proposed	propose	VERB
ftr-415	1042	10	regulations	regulation	NOUN
ftr-415	1042	11	providing	provide	VERB
ftr-415	1042	12	comprehensive	comprehensive	ADJ
ftr-415	1042	13	guidance	guidance	NOUN
ftr-415	1042	14	regarding	regard	VERB
ftr-415	1042	15	the	the	DET
ftr-415	1042	16	tax	tax	NOUN
ftr-415	1042	17	treatment	treatment	NOUN
ftr-415	1042	18	of	of	ADP
ftr-415	1042	19	split	split	ADJ
ftr-415	1042	20	-	-	PUNCT
ftr-415	1042	21	dollar	dollar	NOUN
ftr-415	1042	22	life	life	NOUN
ftr-415	1042	23	insurance	insurance	NOUN
ftr-415	1042	24	arrangements	arrangement	NOUN
ftr-415	1042	25	,	,	PUNCT
ftr-415	1042	26	the	the	DET
ftr-415	1042	27	regulations	regulation	NOUN
ftr-415	1042	28	will	will	AUX
ftr-415	1042	29	provide	provide	VERB
ftr-415	1042	30	the	the	DET
ftr-415	1042	31	following	following	NOUN
ftr-415	1042	32	in	in	ADP
ftr-415	1042	33	employment	employment	NOUN
ftr-415	1042	34	-	-	PUNCT
ftr-415	1042	35	related	relate	VERB
ftr-415	1042	36	arrangements	arrangement	NOUN
ftr-415	1042	37	:	:	PUNCT
ftr-415	1042	38	!	!	PUNCT
ftr-415	1043	1	if	if	SCONJ
ftr-415	1043	2	the	the	DET
ftr-415	1043	3	employer	employer	NOUN
ftr-415	1043	4	is	be	AUX
ftr-415	1043	5	formally	formally	ADV
ftr-415	1043	6	designated	designate	VERB
ftr-415	1043	7	as	as	ADP
ftr-415	1043	8	owner	owner	NOUN
ftr-415	1043	9	of	of	ADP
ftr-415	1043	10	the	the	DET
ftr-415	1043	11	life	life	NOUN
ftr-415	1043	12	insurance	insurance	NOUN
ftr-415	1043	13	contract	contract	NOUN
ftr-415	1043	14	,	,	PUNCT
ftr-415	1043	15	then	then	ADV
ftr-415	1043	16	the	the	DET
ftr-415	1043	17	employer	employer	NOUN
ftr-415	1043	18	will	will	AUX
ftr-415	1043	19	be	be	AUX
ftr-415	1043	20	treated	treat	VERB
ftr-415	1043	21	as	as	ADP
ftr-415	1043	22	providing	provide	VERB
ftr-415	1043	23	current	current	ADJ
ftr-415	1043	24	life	life	NOUN
ftr-415	1043	25	insurance	insurance	NOUN
ftr-415	1043	26	protection	protection	NOUN
ftr-415	1043	27	and	and	CCONJ
ftr-415	1043	28	other	other	ADJ
ftr-415	1043	29	economic	economic	ADJ
ftr-415	1043	30	benefits	benefit	NOUN
ftr-415	1043	31	to	to	ADP
ftr-415	1043	32	the	the	DET
ftr-415	1043	33	employee	employee	NOUN
ftr-415	1043	34	.	.	PUNCT
ftr-415	1044	1	a	a	DET
ftr-415	1044	2	transfer	transfer	NOUN
ftr-415	1044	3	of	of	ADP
ftr-415	1044	4	the	the	DET
ftr-415	1044	5	life	life	NOUN
ftr-415	1044	6	insurance	insurance	NOUN
ftr-415	1044	7	contract	contract	NOUN
ftr-415	1044	8	to	to	ADP
ftr-415	1044	9	the	the	DET
ftr-415	1044	10	employee	employee	NOUN
ftr-415	1044	11	would	would	AUX
ftr-415	1044	12	be	be	AUX
ftr-415	1044	13	taxed	tax	VERB
ftr-415	1044	14	under	under	ADP
ftr-415	1044	15	§	§	PROPN
ftr-415	1044	16	83	83	NUM
ftr-415	1044	17	,	,	PUNCT
ftr-415	1044	18	but	but	CCONJ
ftr-415	1044	19	an	an	DET
ftr-415	1044	20	employer	employer	NOUN
ftr-415	1044	21	would	would	AUX
ftr-415	1044	22	not	not	PART
ftr-415	1044	23	be	be	AUX
ftr-415	1044	24	treated	treat	VERB
ftr-415	1044	25	as	as	ADP
ftr-415	1044	26	having	having	AUX
ftr-415	1044	27	made	make	VERB
ftr-415	1044	28	a	a	DET
ftr-415	1044	29	transfer	transfer	NOUN
ftr-415	1044	30	of	of	ADP
ftr-415	1044	31	the	the	DET
ftr-415	1044	32	cash	cash	NOUN
ftr-415	1044	33	surrender	surrender	NOUN
ftr-415	1044	34	value	value	NOUN
ftr-415	1044	35	for	for	ADP
ftr-415	1044	36	purposes	purpose	NOUN
ftr-415	1044	37	of	of	ADP
ftr-415	1044	38	§	§	PROPN
ftr-415	1044	39	83	83	NUM
ftr-415	1044	40	“	"	PUNCT
ftr-415	1044	41	solely	solely	ADV
ftr-415	1044	42	because	because	SCONJ
ftr-415	1044	43	the	the	DET
ftr-415	1044	44	interest	interest	NOUN
ftr-415	1044	45	or	or	CCONJ
ftr-415	1044	46	other	other	ADJ
ftr-415	1044	47	earnings	earning	NOUN
ftr-415	1044	48	credited	credit	VERB
ftr-415	1044	49	to	to	ADP
ftr-415	1044	50	the	the	DET
ftr-415	1044	51	cash	cash	NOUN
ftr-415	1044	52	surrender	surrender	NOUN
ftr-415	1044	53	value	value	NOUN
ftr-415	1044	54	of	of	ADP
ftr-415	1044	55	the	the	DET
ftr-415	1044	56	contract	contract	NOUN
ftr-415	1044	57	cause	cause	VERB
ftr-415	1044	58	the	the	DET
ftr-415	1044	59	cash	cash	NOUN
ftr-415	1044	60	surrender	surrender	NOUN
ftr-415	1044	61	value	value	NOUN
ftr-415	1044	62	to	to	PART
ftr-415	1044	63	exceed	exceed	VERB
ftr-415	1044	64	the	the	DET
ftr-415	1044	65	portion	portion	NOUN
ftr-415	1044	66	thereof	thereof	ADV
ftr-415	1044	67	payable	payable	ADJ
ftr-415	1044	68	to	to	ADP
ftr-415	1044	69	the	the	DET
ftr-415	1044	70	employer	employer	NOUN
ftr-415	1044	71	.	.	PUNCT
ftr-415	1044	72	”	"	PUNCT
ftr-415	1045	1	this	this	PRON
ftr-415	1045	2	has	have	VERB
ftr-415	1045	3	the	the	DET
ftr-415	1045	4	effect	effect	NOUN
ftr-415	1045	5	of	of	ADP
ftr-415	1045	6	leaving	leave	VERB
ftr-415	1045	7	that	that	DET
ftr-415	1045	8	issue	issue	NOUN
ftr-415	1045	9	unresolved	unresolved	ADJ
ftr-415	1045	10	,	,	PUNCT
ftr-415	1045	11	and	and	CCONJ
ftr-415	1045	12	would	would	AUX
ftr-415	1045	13	change	change	VERB
ftr-415	1045	14	the	the	DET
ftr-415	1045	15	position	position	NOUN
ftr-415	1045	16	in	in	ADP
ftr-415	1045	17	notice	notice	NOUN
ftr-415	1045	18	2001	2001	NUM
ftr-415	1045	19	-	-	SYM
ftr-415	1045	20	10	10	NUM
ftr-415	1045	21	that	that	SCONJ
ftr-415	1045	22	the	the	DET
ftr-415	1045	23	employee	employee	NOUN
ftr-415	1045	24	would	would	AUX
ftr-415	1045	25	be	be	AUX
ftr-415	1045	26	taxed	tax	VERB
ftr-415	1045	27	under	under	ADP
ftr-415	1045	28	§	§	PROPN
ftr-415	1045	29	83	83	NUM
ftr-415	1045	30	on	on	ADP
ftr-415	1045	31	the	the	DET
ftr-415	1045	32	transfer	transfer	NOUN
ftr-415	1045	33	of	of	ADP
ftr-415	1045	34	a	a	DET
ftr-415	1045	35	beneficial	beneficial	ADJ
ftr-415	1045	36	interest	interest	NOUN
ftr-415	1045	37	in	in	ADP
ftr-415	1045	38	the	the	DET
ftr-415	1045	39	cash	cash	NOUN
ftr-415	1045	40	surrender	surrender	NOUN
ftr-415	1045	41	value	value	NOUN
ftr-415	1045	42	.	.	PUNCT
ftr-415	1045	43	!	!	PUNCT
ftr-415	1046	1	if	if	SCONJ
ftr-415	1046	2	the	the	DET
ftr-415	1046	3	employee	employee	NOUN
ftr-415	1046	4	is	be	AUX
ftr-415	1046	5	formally	formally	ADV
ftr-415	1046	6	designated	designate	VERB
ftr-415	1046	7	as	as	ADP
ftr-415	1046	8	owner	owner	NOUN
ftr-415	1046	9	,	,	PUNCT
ftr-415	1046	10	the	the	DET
ftr-415	1046	11	premiums	premium	NOUN
ftr-415	1046	12	paid	pay	VERB
ftr-415	1046	13	by	by	ADP
ftr-415	1046	14	the	the	DET
ftr-415	1046	15	employer	employer	NOUN
ftr-415	1046	16	would	would	AUX
ftr-415	1046	17	be	be	AUX
ftr-415	1046	18	treated	treat	VERB
ftr-415	1046	19	as	as	ADP
ftr-415	1046	20	a	a	DET
ftr-415	1046	21	series	series	NOUN
ftr-415	1046	22	of	of	ADP
ftr-415	1046	23	loans	loan	NOUN
ftr-415	1046	24	by	by	ADP
ftr-415	1046	25	the	the	DET
ftr-415	1046	26	employer	employer	NOUN
ftr-415	1046	27	to	to	ADP
ftr-415	1046	28	the	the	DET
ftr-415	1046	29	employee	employee	NOUN
ftr-415	1046	30	—	—	PUNCT
ftr-415	1046	31	if	if	SCONJ
ftr-415	1046	32	the	the	DET
ftr-415	1046	33	employee	employee	NOUN
ftr-415	1046	34	is	be	AUX
ftr-415	1046	35	required	require	VERB
ftr-415	1046	36	to	to	PART
ftr-415	1046	37	repay	repay	VERB
ftr-415	1046	38	the	the	DET
ftr-415	1046	39	employer	employer	NOUN
ftr-415	1046	40	out	out	ADP
ftr-415	1046	41	of	of	ADP
ftr-415	1046	42	insurance	insurance	NOUN
ftr-415	1046	43	proceeds	proceed	NOUN
ftr-415	1046	44	or	or	CCONJ
ftr-415	1046	45	otherwise	otherwise	ADV
ftr-415	1046	46	.	.	PUNCT
ftr-415	1047	1	the	the	DET
ftr-415	1047	2	loans	loan	NOUN
ftr-415	1047	3	are	be	AUX
ftr-415	1047	4	subject	subject	ADJ
ftr-415	1047	5	to	to	ADP
ftr-415	1047	6	taxation	taxation	NOUN
ftr-415	1047	7	under	under	ADP
ftr-415	1047	8	the	the	DET
ftr-415	1047	9	§	§	PROPN
ftr-415	1047	10	§	§	PROPN
ftr-415	1047	11	1271	1271	NUM
ftr-415	1047	12	-	-	SYM
ftr-415	1047	13	1275	1275	NUM
ftr-415	1047	14	oid	oid	NOUN
ftr-415	1047	15	provisions	provision	NOUN
ftr-415	1047	16	and	and	CCONJ
ftr-415	1047	17	the	the	DET
ftr-415	1047	18	§	§	PROPN
ftr-415	1047	19	7872	7872	NUM
ftr-415	1047	20	compensationrelated	compensationrelate	VERB
ftr-415	1047	21	below	below	ADP
ftr-415	1047	22	-	-	PUNCT
ftr-415	1047	23	market	market	NOUN
ftr-415	1047	24	loan	loan	NOUN
ftr-415	1047	25	provision	provision	NOUN
ftr-415	1047	26	.	.	PUNCT
ftr-415	1048	1	if	if	SCONJ
ftr-415	1048	2	the	the	DET
ftr-415	1048	3	employee	employee	NOUN
ftr-415	1048	4	is	be	AUX
ftr-415	1048	5	not	not	PART
ftr-415	1048	6	required	require	VERB
ftr-415	1048	7	to	to	PART
ftr-415	1048	8	repay	repay	VERB
ftr-415	1048	9	the	the	DET
ftr-415	1048	10	employer	employer	NOUN
ftr-415	1048	11	,	,	PUNCT
ftr-415	1048	12	then	then	ADV
ftr-415	1048	13	the	the	DET
ftr-415	1048	14	premiums	premium	NOUN
ftr-415	1048	15	paid	pay	VERB
ftr-415	1048	16	would	would	AUX
ftr-415	1048	17	be	be	AUX
ftr-415	1048	18	treated	treat	VERB
ftr-415	1048	19	as	as	ADP
ftr-415	1048	20	compensation	compensation	NOUN
ftr-415	1048	21	income	income	NOUN
ftr-415	1048	22	to	to	ADP
ftr-415	1048	23	the	the	DET
ftr-415	1048	24	employee	employee	NOUN
ftr-415	1048	25	when	when	SCONJ
ftr-415	1048	26	paid	pay	VERB
ftr-415	1048	27	.	.	PUNCT
ftr-415	1048	28	!	!	PUNCT
ftr-415	1049	1	the	the	DET
ftr-415	1049	2	above	above	ADJ
ftr-415	1049	3	rules	rule	NOUN
ftr-415	1049	4	will	will	AUX
ftr-415	1049	5	be	be	AUX
ftr-415	1049	6	effective	effective	ADJ
ftr-415	1049	7	for	for	ADP
ftr-415	1049	8	arrangements	arrangement	NOUN
ftr-415	1049	9	entered	enter	VERB
ftr-415	1049	10	into	into	ADP
ftr-415	1049	11	after	after	ADP
ftr-415	1049	12	the	the	DET
ftr-415	1049	13	date	date	NOUN
ftr-415	1049	14	of	of	ADP
ftr-415	1049	15	publication	publication	NOUN
ftr-415	1049	16	of	of	ADP
ftr-415	1049	17	final	final	ADJ
ftr-415	1049	18	regulations	regulation	NOUN
ftr-415	1049	19	.	.	PUNCT
ftr-415	1050	1	p.s	p.s	INTJ
ftr-415	1050	2	.	.	PROPN
ftr-415	1050	3	58	58	NUM
ftr-415	1050	4	rates	rate	NOUN
ftr-415	1050	5	may	may	AUX
ftr-415	1050	6	be	be	AUX
ftr-415	1050	7	used	use	VERB
ftr-415	1050	8	for	for	ADP
ftr-415	1050	9	provisions	provision	NOUN
ftr-415	1050	10	valuing	value	VERB
ftr-415	1050	11	current	current	ADJ
ftr-415	1050	12	life	life	NOUN
ftr-415	1050	13	insurance	insurance	NOUN
ftr-415	1050	14	protection	protection	NOUN
ftr-415	1050	15	entered	enter	VERB
ftr-415	1050	16	into	into	ADP
ftr-415	1050	17	before	before	ADP
ftr-415	1050	18	1/28/02	1/28/02	NUM
ftr-415	1050	19	and	and	CCONJ
ftr-415	1050	20	for	for	ADP
ftr-415	1050	21	arrangements	arrangement	NOUN
ftr-415	1050	22	entered	enter	VERB
ftr-415	1050	23	into	into	ADP
ftr-415	1050	24	before	before	ADP
ftr-415	1050	25	the	the	DET
ftr-415	1050	26	date	date	NOUN
ftr-415	1050	27	of	of	ADP
ftr-415	1050	28	publication	publication	NOUN
ftr-415	1050	29	of	of	ADP
ftr-415	1050	30	the	the	DET
ftr-415	1050	31	final	final	ADJ
ftr-415	1050	32	regulations	regulation	NOUN
ftr-415	1050	33	.	.	PUNCT
ftr-415	1051	1	b.	b.	PROPN
ftr-415	1051	2	notice	notice	PROPN
ftr-415	1051	3	2002	2002	NUM
ftr-415	1051	4	-	-	SYM
ftr-415	1051	5	8	8	NUM
ftr-415	1051	6	is	be	AUX
ftr-415	1051	7	carried	carry	VERB
ftr-415	1051	8	into	into	ADP
ftr-415	1051	9	proposed	propose	VERB
ftr-415	1051	10	regulations	regulation	NOUN
ftr-415	1051	11	.	.	PUNCT
ftr-415	1052	1	reg-164754	reg-164754	NOUN
ftr-415	1052	2	-	-	PUNCT
ftr-415	1052	3	01	01	PROPN
ftr-415	1052	4	,	,	PUNCT
ftr-415	1052	5	split	split	ADJ
ftr-415	1052	6	-	-	PUNCT
ftr-415	1052	7	dollar	dollar	NOUN
ftr-415	1052	8	life	life	NOUN
ftr-415	1052	9	insurance	insurance	NOUN
ftr-415	1052	10	arrangements	arrangement	NOUN
ftr-415	1052	11	,	,	PUNCT
ftr-415	1052	12	67	67	NUM
ftr-415	1052	13	f.r	f.r	NOUN
ftr-415	1052	14	.	.	NOUN
ftr-415	1052	15	45414	45414	NUM
ftr-415	1052	16	(	(	PUNCT
ftr-415	1052	17	7/9/02	7/9/02	NUM
ftr-415	1052	18	)	)	PUNCT
ftr-415	1052	19	.	.	PUNCT
ftr-415	1053	1	these	these	DET
ftr-415	1053	2	proposed	propose	VERB
ftr-415	1053	3	regulations	regulation	NOUN
ftr-415	1053	4	provide	provide	VERB
ftr-415	1053	5	guidance	guidance	NOUN
ftr-415	1053	6	on	on	ADP
ftr-415	1053	7	income	income	NOUN
ftr-415	1053	8	,	,	PUNCT
ftr-415	1053	9	employment	employment	NOUN
ftr-415	1053	10	and	and	CCONJ
ftr-415	1053	11	gift	gift	NOUN
ftr-415	1053	12	taxation	taxation	NOUN
ftr-415	1053	13	of	of	ADP
ftr-415	1053	14	split	split	ADJ
ftr-415	1053	15	-	-	PUNCT
ftr-415	1053	16	dollar	dollar	NOUN
ftr-415	1053	17	life	life	NOUN
ftr-415	1053	18	insurance	insurance	NOUN
ftr-415	1053	19	arrangements	arrangement	NOUN
ftr-415	1053	20	and	and	CCONJ
ftr-415	1053	21	carry	carry	VERB
ftr-415	1053	22	out	out	ADP
ftr-415	1053	23	the	the	DET
ftr-415	1053	24	concepts	concept	NOUN
ftr-415	1053	25	of	of	ADP
ftr-415	1053	26	notice	notice	NOUN
ftr-415	1053	27	2002	2002	NUM
ftr-415	1053	28	-	-	SYM
ftr-415	1053	29	8	8	NUM
ftr-415	1053	30	.	.	PUNCT
ftr-415	1054	1	these	these	DET
ftr-415	1054	2	proposed	propose	VERB
ftr-415	1054	3	regulations	regulation	NOUN
ftr-415	1054	4	will	will	AUX
ftr-415	1054	5	be	be	AUX
ftr-415	1054	6	effective	effective	ADJ
ftr-415	1054	7	for	for	ADP
ftr-415	1054	8	split	split	ADJ
ftr-415	1054	9	-	-	PUNCT
ftr-415	1054	10	dollar	dollar	NOUN
ftr-415	1054	11	life	life	NOUN
ftr-415	1054	12	insurance	insurance	NOUN
ftr-415	1054	13	arrangements	arrangement	NOUN
ftr-415	1054	14	entered	enter	VERB
ftr-415	1054	15	after	after	ADP
ftr-415	1054	16	the	the	DET
ftr-415	1054	17	date	date	NOUN
ftr-415	1054	18	of	of	ADP
ftr-415	1054	19	publication	publication	NOUN
ftr-415	1054	20	of	of	ADP
ftr-415	1054	21	final	final	ADJ
ftr-415	1054	22	regulations	regulation	NOUN
ftr-415	1054	23	in	in	ADP
ftr-415	1054	24	the	the	DET
ftr-415	1054	25	federal	federal	ADJ
ftr-415	1054	26	register	register	NOUN
ftr-415	1054	27	.	.	PUNCT
ftr-415	1055	1	c.	c.	PROPN
ftr-415	1055	2	crackdown	crackdown	PROPN
ftr-415	1055	3	on	on	ADP
ftr-415	1055	4	split	split	ADJ
ftr-415	1055	5	-	-	PUNCT
ftr-415	1055	6	dollar	dollar	NOUN
ftr-415	1055	7	life	life	NOUN
ftr-415	1055	8	insurance	insurance	NOUN
ftr-415	1055	9	arrangements	arrangement	NOUN
ftr-415	1055	10	that	that	PRON
ftr-415	1055	11	are	be	AUX
ftr-415	1055	12	designed	design	VERB
ftr-415	1055	13	to	to	PART
ftr-415	1055	14	understate	understate	VERB
ftr-415	1055	15	the	the	DET
ftr-415	1055	16	value	value	NOUN
ftr-415	1055	17	of	of	ADP
ftr-415	1055	18	benefits	benefit	NOUN
ftr-415	1055	19	for	for	ADP
ftr-415	1055	20	income	income	NOUN
ftr-415	1055	21	or	or	CCONJ
ftr-415	1055	22	gift	gift	NOUN
ftr-415	1055	23	tax	tax	NOUN
ftr-415	1055	24	purposes	purpose	NOUN
ftr-415	1055	25	.	.	PUNCT
ftr-415	1056	1	notice	notice	VERB
ftr-415	1056	2	2002	2002	NUM
ftr-415	1056	3	-	-	SYM
ftr-415	1056	4	59	59	NUM
ftr-415	1056	5	,	,	PUNCT
ftr-415	1056	6	2002	2002	NUM
ftr-415	1056	7	-	-	SYM
ftr-415	1056	8	36	36	NUM
ftr-415	1056	9	i.r.b	i.r.b	NOUN
ftr-415	1056	10	.	.	PUNCT
ftr-415	1057	1	481	481	NUM
ftr-415	1057	2	(	(	PUNCT
ftr-415	1057	3	9/9/02	9/9/02	NUM
ftr-415	1057	4	)	)	PUNCT
ftr-415	1057	5	.	.	PUNCT
ftr-415	1058	1	the	the	DET
ftr-415	1058	2	irs	irs	PROPN
ftr-415	1058	3	held	hold	VERB
ftr-415	1058	4	that	that	SCONJ
ftr-415	1058	5	neither	neither	CCONJ
ftr-415	1058	6	the	the	DET
ftr-415	1058	7	premium	premium	NOUN
ftr-415	1058	8	rates	rate	NOUN
ftr-415	1058	9	in	in	ADP
ftr-415	1058	10	table	table	NOUN
ftr-415	1058	11	2001	2001	NUM
ftr-415	1058	12	nor	nor	CCONJ
ftr-415	1058	13	the	the	DET
ftr-415	1058	14	insurer	insurer	NOUN
ftr-415	1058	15	’s	’s	PART
ftr-415	1058	16	lower	low	ADJ
ftr-415	1058	17	published	publish	VERB
ftr-415	1058	18	premium	premium	NOUN
ftr-415	1058	19	rates	rate	NOUN
ftr-415	1058	20	may	may	AUX
ftr-415	1058	21	be	be	AUX
ftr-415	1058	22	relied	rely	VERB
ftr-415	1058	23	on	on	ADP
ftr-415	1058	24	to	to	PART
ftr-415	1058	25	value	value	VERB
ftr-415	1058	26	the	the	DET
ftr-415	1058	27	insured	insure	VERB
ftr-415	1058	28	’s	’s	PART
ftr-415	1058	29	current	current	ADJ
ftr-415	1058	30	life	life	NOUN
ftr-415	1058	31	insurance	insurance	NOUN
ftr-415	1058	32	protection	protection	NOUN
ftr-415	1058	33	for	for	ADP
ftr-415	1058	34	the	the	DET
ftr-415	1058	35	“	"	PUNCT
ftr-415	1058	36	purpose	purpose	NOUN
ftr-415	1058	37	of	of	ADP
ftr-415	1058	38	establishing	establish	VERB
ftr-415	1058	39	the	the	DET
ftr-415	1058	40	value	value	NOUN
ftr-415	1058	41	of	of	ADP
ftr-415	1058	42	policy	policy	NOUN
ftr-415	1058	43	benefits	benefit	NOUN
ftr-415	1058	44	to	to	PART
ftr-415	1058	45	which	which	PRON
ftr-415	1058	46	another	another	DET
ftr-415	1058	47	party	party	NOUN
ftr-415	1058	48	may	may	AUX
ftr-415	1058	49	be	be	AUX
ftr-415	1058	50	entitled	entitle	VERB
ftr-415	1058	51	.	.	PUNCT
ftr-415	1058	52	”	"	PUNCT
ftr-415	1059	1	under	under	ADP
ftr-415	1059	2	reverse	reverse	ADJ
ftr-415	1059	3	split	split	VERB
ftr-415	1059	4	-	-	PUNCT
ftr-415	1059	5	dollar	dollar	NOUN
ftr-415	1059	6	arrangements	arrangement	NOUN
ftr-415	1059	7	,	,	PUNCT
ftr-415	1059	8	one	one	NUM
ftr-415	1059	9	party	party	NOUN
ftr-415	1059	10	with	with	ADP
ftr-415	1059	11	a	a	DET
ftr-415	1059	12	right	right	NOUN
ftr-415	1059	13	to	to	ADP
ftr-415	1059	14	current	current	ADJ
ftr-415	1059	15	life	life	NOUN
ftr-415	1059	16	insurance	insurance	NOUN
ftr-415	1059	17	protection	protection	NOUN
ftr-415	1059	18	may	may	AUX
ftr-415	1059	19	use	use	VERB
ftr-415	1059	20	various	various	ADJ
ftr-415	1059	21	techniques	technique	NOUN
ftr-415	1059	22	to	to	PART
ftr-415	1059	23	confer	confer	VERB
ftr-415	1059	24	policy	policy	NOUN
ftr-415	1059	25	benefits	benefit	NOUN
ftr-415	1059	26	,	,	PUNCT
ftr-415	1059	27	other	other	ADJ
ftr-415	1059	28	than	than	ADP
ftr-415	1059	29	current	current	ADJ
ftr-415	1059	30	life	life	NOUN
ftr-415	1059	31	insurance	insurance	NOUN
ftr-415	1059	32	protection	protection	NOUN
ftr-415	1059	33	,	,	PUNCT
ftr-415	1059	34	on	on	ADP
ftr-415	1059	35	another	another	DET
ftr-415	1059	36	party	party	NOUN
ftr-415	1059	37	,	,	PUNCT
ftr-415	1059	38	but	but	CCONJ
ftr-415	1059	39	using	use	VERB
ftr-415	1059	40	such	such	ADJ
ftr-415	1059	41	techniques	technique	NOUN
ftr-415	1059	42	to	to	PART
ftr-415	1059	43	understate	understate	VERB
ftr-415	1059	44	the	the	DET
ftr-415	1059	45	value	value	NOUN
ftr-415	1059	46	of	of	ADP
ftr-415	1059	47	other	other	ADJ
ftr-415	1059	48	policy	policy	NOUN
ftr-415	1059	49	benefits	benefit	NOUN
ftr-415	1059	50	“	"	PUNCT
ftr-415	1059	51	distorts	distort	VERB
ftr-415	1059	52	the	the	DET
ftr-415	1059	53	income	income	NOUN
ftr-415	1059	54	,	,	PUNCT
ftr-415	1059	55	employment	employment	NOUN
ftr-415	1059	56	,	,	PUNCT
ftr-415	1059	57	or	or	CCONJ
ftr-415	1059	58	gift	gift	NOUN
ftr-415	1059	59	tax	tax	NOUN
ftr-415	1059	60	consequences	consequence	NOUN
ftr-415	1059	61	of	of	ADP
ftr-415	1059	62	the	the	DET
ftr-415	1059	63	arrangement	arrangement	NOUN
ftr-415	1059	64	.	.	PUNCT
ftr-415	1059	65	”	"	PUNCT
ftr-415	1059	66	!	!	PUNCT
ftr-415	1060	1	according	accord	VERB
ftr-415	1060	2	to	to	ADP
ftr-415	1060	3	tax	tax	NOUN
ftr-415	1060	4	notes	note	NOUN
ftr-415	1060	5	today	today	NOUN
ftr-415	1060	6	,	,	PUNCT
ftr-415	1060	7	2002	2002	NUM
ftr-415	1060	8	tnt	tnt	PROPN
ftr-415	1060	9	161	161	NUM
ftr-415	1060	10	-	-	SYM
ftr-415	1060	11	4	4	NUM
ftr-415	1060	12	(	(	PUNCT
ftr-415	1060	13	8/20/02	8/20/02	NUM
ftr-415	1060	14	)	)	PUNCT
ftr-415	1060	15	,	,	PUNCT
ftr-415	1060	16	this	this	DET
ftr-415	1060	17	notice	notice	NOUN
ftr-415	1060	18	was	be	AUX
ftr-415	1060	19	issued	issue	VERB
ftr-415	1060	20	after	after	SCONJ
ftr-415	1060	21	treasury	treasury	PROPN
ftr-415	1060	22	department	department	PROPN
ftr-415	1060	23	officials	official	NOUN
ftr-415	1060	24	read	read	VERB
ftr-415	1060	25	a	a	DET
ftr-415	1060	26	7/28/02	7/28/02	PROPN
ftr-415	1060	27	story	story	NOUN
ftr-415	1060	28	in	in	ADP
ftr-415	1060	29	the	the	DET
ftr-415	1060	30	new	new	PROPN
ftr-415	1060	31	york	york	PROPN
ftr-415	1060	32	times	times	PROPN
ftr-415	1060	33	,	,	PUNCT
ftr-415	1060	34	which	which	PRON
ftr-415	1060	35	stated	state	VERB
ftr-415	1060	36	that	that	SCONJ
ftr-415	1060	37	jonathan	jonathan	PROPN
ftr-415	1060	38	blattmachr	blattmachr	PROPN
ftr-415	1060	39	had	have	AUX
ftr-415	1060	40	developed	develop	VERB
ftr-415	1060	41	this	this	DET
ftr-415	1060	42	technique	technique	NOUN
ftr-415	1060	43	based	base	VERB
ftr-415	1060	44	upon	upon	SCONJ
ftr-415	1060	45	a	a	DET
ftr-415	1060	46	1996	1996	NUM
ftr-415	1060	47	private	private	ADJ
ftr-415	1060	48	letter	letter	NOUN
ftr-415	1060	49	ruling	rule	VERB
ftr-415	1060	50	[	[	X
ftr-415	1060	51	identified	identify	VERB
ftr-415	1060	52	as	as	ADP
ftr-415	1060	53	ltr	ltr	NOUN
ftr-415	1060	54	9636033	9636033	NUM
ftr-415	1060	55	]	]	PUNCT
ftr-415	1060	56	.	.	PUNCT
ftr-415	1061	1	118	118	NUM
ftr-415	1061	2	florida	florida	PROPN
ftr-415	1061	3	tax	tax	NOUN
ftr-415	1061	4	review	review	NOUN
ftr-415	1062	1	[	[	X
ftr-415	1062	2	vol.6	vol.6	NUM
ftr-415	1062	3	:	:	PUNCT
ftr-415	1062	4	si	si	PROPN
ftr-415	1062	5	2	2	X
ftr-415	1062	6	.	.	PUNCT
ftr-415	1063	1	employers	employer	NOUN
ftr-415	1063	2	may	may	AUX
ftr-415	1063	3	structure	structure	VERB
ftr-415	1063	4	cafeteria	cafeteria	NOUN
ftr-415	1063	5	plans	plan	NOUN
ftr-415	1063	6	to	to	PART
ftr-415	1063	7	force	force	VERB
ftr-415	1063	8	-	-	PUNCT
ftr-415	1063	9	feed	feed	NOUN
ftr-415	1063	10	insurance	insurance	NOUN
ftr-415	1063	11	and	and	CCONJ
ftr-415	1063	12	make	make	VERB
ftr-415	1063	13	cash	cash	NOUN
ftr-415	1063	14	the	the	DET
ftr-415	1063	15	optional	optional	ADJ
ftr-415	1063	16	choice	choice	NOUN
ftr-415	1063	17	.	.	PUNCT
ftr-415	1064	1	rev	rev	PROPN
ftr-415	1064	2	.	.	PUNCT
ftr-415	1065	1	rul	rul	PROPN
ftr-415	1065	2	.	.	PUNCT
ftr-415	1065	3	2002	2002	NUM
ftr-415	1065	4	-	-	SYM
ftr-415	1065	5	27	27	NUM
ftr-415	1065	6	,	,	PUNCT
ftr-415	1065	7	2002	2002	NUM
ftr-415	1065	8	-	-	SYM
ftr-415	1065	9	20	20	NUM
ftr-415	1065	10	i.r.b	i.r.b	NOUN
ftr-415	1065	11	.	.	PUNCT
ftr-415	1066	1	925	925	NUM
ftr-415	1066	2	(	(	PUNCT
ftr-415	1066	3	5/20/02	5/20/02	NUM
ftr-415	1066	4	)	)	PUNCT
ftr-415	1066	5	.	.	PUNCT
ftr-415	1067	1	a	a	DET
ftr-415	1067	2	§	§	PROPN
ftr-415	1067	3	125	125	NUM
ftr-415	1067	4	cafeteria	cafeteria	NOUN
ftr-415	1067	5	plan	plan	NOUN
ftr-415	1067	6	may	may	AUX
ftr-415	1067	7	provide	provide	VERB
ftr-415	1067	8	for	for	ADP
ftr-415	1067	9	automatic	automatic	ADJ
ftr-415	1067	10	enrollment	enrollment	NOUN
ftr-415	1067	11	in	in	ADP
ftr-415	1067	12	employee	employee	NOUN
ftr-415	1067	13	-	-	PUNCT
ftr-415	1067	14	only	only	ADV
ftr-415	1067	15	group	group	NOUN
ftr-415	1067	16	health	health	NOUN
ftr-415	1067	17	insurance	insurance	NOUN
ftr-415	1067	18	coverage	coverage	NOUN
ftr-415	1067	19	with	with	ADP
ftr-415	1067	20	a	a	DET
ftr-415	1067	21	commensurate	commensurate	ADJ
ftr-415	1067	22	salary	salary	NOUN
ftr-415	1067	23	reduction	reduction	NOUN
ftr-415	1067	24	,	,	PUNCT
ftr-415	1067	25	subject	subject	ADJ
ftr-415	1067	26	to	to	ADP
ftr-415	1067	27	an	an	DET
ftr-415	1067	28	opt	opt	VERB
ftr-415	1067	29	-	-	PUNCT
ftr-415	1067	30	out	out	ADP
ftr-415	1067	31	provision	provision	NOUN
ftr-415	1067	32	whereby	whereby	SCONJ
ftr-415	1067	33	the	the	DET
ftr-415	1067	34	employee	employee	NOUN
ftr-415	1067	35	may	may	AUX
ftr-415	1067	36	decline	decline	VERB
ftr-415	1067	37	the	the	DET
ftr-415	1067	38	health	health	NOUN
ftr-415	1067	39	insurance	insurance	NOUN
ftr-415	1067	40	and	and	CCONJ
ftr-415	1067	41	receive	receive	VERB
ftr-415	1067	42	full	full	ADJ
ftr-415	1067	43	salary	salary	NOUN
ftr-415	1067	44	.	.	PUNCT
ftr-415	1068	1	such	such	DET
ftr-415	1068	2	a	a	DET
ftr-415	1068	3	plan	plan	NOUN
ftr-415	1068	4	may	may	AUX
ftr-415	1068	5	also	also	ADV
ftr-415	1068	6	include	include	VERB
ftr-415	1068	7	family	family	NOUN
ftr-415	1068	8	insurance	insurance	NOUN
ftr-415	1068	9	coverage	coverage	NOUN
ftr-415	1068	10	as	as	ADP
ftr-415	1068	11	a	a	DET
ftr-415	1068	12	non	non	ADJ
ftr-415	1068	13	-	-	ADJ
ftr-415	1068	14	automatic	automatic	ADJ
ftr-415	1068	15	option	option	NOUN
ftr-415	1068	16	.	.	PUNCT
ftr-415	1069	1	the	the	DET
ftr-415	1069	2	plan	plan	NOUN
ftr-415	1069	3	also	also	ADV
ftr-415	1069	4	may	may	AUX
ftr-415	1069	5	prohibit	prohibit	VERB
ftr-415	1069	6	an	an	DET
ftr-415	1069	7	employee	employee	NOUN
ftr-415	1069	8	from	from	ADP
ftr-415	1069	9	electing	elect	VERB
ftr-415	1069	10	out	out	ADP
ftr-415	1069	11	of	of	ADP
ftr-415	1069	12	employee	employee	NOUN
ftr-415	1069	13	-	-	PUNCT
ftr-415	1069	14	only	only	ADV
ftr-415	1069	15	health	health	NOUN
ftr-415	1069	16	insurance	insurance	NOUN
ftr-415	1069	17	unless	unless	SCONJ
ftr-415	1069	18	he	he	PRON
ftr-415	1069	19	proves	prove	VERB
ftr-415	1069	20	that	that	SCONJ
ftr-415	1069	21	he	he	PRON
ftr-415	1069	22	has	have	VERB
ftr-415	1069	23	other	other	ADJ
ftr-415	1069	24	medical	medical	ADJ
ftr-415	1069	25	insurance	insurance	NOUN
ftr-415	1069	26	.	.	PUNCT
ftr-415	1069	27	!	!	PUNCT
ftr-415	1070	1	the	the	DET
ftr-415	1070	2	ruling	ruling	NOUN
ftr-415	1070	3	contains	contain	VERB
ftr-415	1070	4	a	a	DET
ftr-415	1070	5	model	model	NOUN
ftr-415	1070	6	amendment	amendment	NOUN
ftr-415	1070	7	that	that	SCONJ
ftr-415	1070	8	a	a	DET
ftr-415	1070	9	sponsor	sponsor	NOUN
ftr-415	1070	10	may	may	AUX
ftr-415	1070	11	use	use	VERB
ftr-415	1070	12	if	if	SCONJ
ftr-415	1070	13	it	it	PRON
ftr-415	1070	14	permits	permit	VERB
ftr-415	1070	15	an	an	DET
ftr-415	1070	16	employee	employee	NOUN
ftr-415	1070	17	to	to	PART
ftr-415	1070	18	elect	elect	VERB
ftr-415	1070	19	cash	cash	NOUN
ftr-415	1070	20	in	in	ADP
ftr-415	1070	21	lieu	lieu	NOUN
ftr-415	1070	22	of	of	ADP
ftr-415	1070	23	group	group	NOUN
ftr-415	1070	24	health	health	NOUN
ftr-415	1070	25	coverage	coverage	NOUN
ftr-415	1070	26	only	only	ADV
ftr-415	1070	27	if	if	SCONJ
ftr-415	1070	28	the	the	DET
ftr-415	1070	29	employee	employee	NOUN
ftr-415	1070	30	is	be	AUX
ftr-415	1070	31	able	able	ADJ
ftr-415	1070	32	to	to	PART
ftr-415	1070	33	certify	certify	VERB
ftr-415	1070	34	that	that	SCONJ
ftr-415	1070	35	he	he	PRON
ftr-415	1070	36	or	or	CCONJ
ftr-415	1070	37	she	she	PRON
ftr-415	1070	38	has	have	VERB
ftr-415	1070	39	other	other	ADJ
ftr-415	1070	40	health	health	NOUN
ftr-415	1070	41	coverage	coverage	NOUN
ftr-415	1070	42	.	.	PUNCT
ftr-415	1071	1	3	3	X
ftr-415	1071	2	.	.	X
ftr-415	1071	3	pass	pass	VERB
ftr-415	1071	4	the	the	DET
ftr-415	1071	5	cafeteria	cafeteria	NOUN
ftr-415	1071	6	tray	tray	NOUN
ftr-415	1071	7	.	.	PUNCT
ftr-415	1072	1	rev	rev	PROPN
ftr-415	1072	2	.	.	PUNCT
ftr-415	1073	1	rul	rul	PROPN
ftr-415	1073	2	.	.	PUNCT
ftr-415	1073	3	2002	2002	NUM
ftr-415	1073	4	-	-	SYM
ftr-415	1073	5	32	32	NUM
ftr-415	1073	6	,	,	PUNCT
ftr-415	1073	7	2002	2002	NUM
ftr-415	1073	8	-	-	SYM
ftr-415	1073	9	23	23	NUM
ftr-415	1073	10	i.r.b	i.r.b	NOUN
ftr-415	1073	11	.	.	PUNCT
ftr-415	1074	1	1069	1069	NUM
ftr-415	1074	2	(	(	PUNCT
ftr-415	1074	3	6/10/02	6/10/02	NUM
ftr-415	1074	4	)	)	PUNCT
ftr-415	1074	5	.	.	PUNCT
ftr-415	1075	1	following	follow	VERB
ftr-415	1075	2	an	an	DET
ftr-415	1075	3	asset	asset	NOUN
ftr-415	1075	4	purchase	purchase	NOUN
ftr-415	1075	5	and	and	CCONJ
ftr-415	1075	6	sale	sale	NOUN
ftr-415	1075	7	of	of	ADP
ftr-415	1075	8	a	a	DET
ftr-415	1075	9	portion	portion	NOUN
ftr-415	1075	10	of	of	ADP
ftr-415	1075	11	a	a	DET
ftr-415	1075	12	seller	seller	NOUN
ftr-415	1075	13	’s	’s	PART
ftr-415	1075	14	business	business	NOUN
ftr-415	1075	15	,	,	PUNCT
ftr-415	1075	16	the	the	DET
ftr-415	1075	17	seller	seller	NOUN
ftr-415	1075	18	’s	’s	PART
ftr-415	1075	19	transferred	transfer	VERB
ftr-415	1075	20	employees	employee	NOUN
ftr-415	1075	21	who	who	PRON
ftr-415	1075	22	had	have	AUX
ftr-415	1075	23	elected	elect	VERB
ftr-415	1075	24	to	to	PART
ftr-415	1075	25	participate	participate	VERB
ftr-415	1075	26	in	in	ADP
ftr-415	1075	27	uninsured	uninsured	ADJ
ftr-415	1075	28	health	health	NOUN
ftr-415	1075	29	care	care	NOUN
ftr-415	1075	30	expense	expense	NOUN
ftr-415	1075	31	flexible	flexible	ADJ
ftr-415	1075	32	spending	spending	NOUN
ftr-415	1075	33	arrangements	arrangement	NOUN
ftr-415	1075	34	under	under	ADP
ftr-415	1075	35	the	the	DET
ftr-415	1075	36	seller	seller	NOUN
ftr-415	1075	37	’s	’s	PART
ftr-415	1075	38	may	may	AUX
ftr-415	1075	39	continue	continue	VERB
ftr-415	1075	40	to	to	PART
ftr-415	1075	41	exclude	exclude	VERB
ftr-415	1075	42	salary	salary	NOUN
ftr-415	1075	43	reduction	reduction	NOUN
ftr-415	1075	44	amounts	amount	NOUN
ftr-415	1075	45	and	and	CCONJ
ftr-415	1075	46	medical	medical	ADJ
ftr-415	1075	47	reimbursements	reimbursement	NOUN
ftr-415	1075	48	plan	plan	VERB
ftr-415	1075	49	from	from	ADP
ftr-415	1075	50	gross	gross	ADJ
ftr-415	1075	51	income	income	NOUN
ftr-415	1075	52	under	under	ADP
ftr-415	1075	53	either	either	CCONJ
ftr-415	1075	54	the	the	DET
ftr-415	1075	55	seller	seller	NOUN
ftr-415	1075	56	’s	’s	PART
ftr-415	1075	57	plan	plan	NOUN
ftr-415	1075	58	,	,	PUNCT
ftr-415	1075	59	for	for	ADP
ftr-415	1075	60	a	a	DET
ftr-415	1075	61	limited	limited	ADJ
ftr-415	1075	62	period	period	NOUN
ftr-415	1075	63	of	of	ADP
ftr-415	1075	64	time	time	NOUN
ftr-415	1075	65	,	,	PUNCT
ftr-415	1075	66	as	as	SCONJ
ftr-415	1075	67	agreed	agree	VERB
ftr-415	1075	68	upon	upon	SCONJ
ftr-415	1075	69	,	,	PUNCT
ftr-415	1075	70	or	or	CCONJ
ftr-415	1075	71	under	under	ADP
ftr-415	1075	72	the	the	DET
ftr-415	1075	73	buyer	buyer	NOUN
ftr-415	1075	74	’s	’s	PART
ftr-415	1075	75	§	§	PROPN
ftr-415	1075	76	125	125	NUM
ftr-415	1075	77	cafeteria	cafeteria	NOUN
ftr-415	1075	78	plan	plan	NOUN
ftr-415	1075	79	,	,	PUNCT
ftr-415	1075	80	at	at	ADP
ftr-415	1075	81	the	the	DET
ftr-415	1075	82	same	same	ADJ
ftr-415	1075	83	level	level	NOUN
ftr-415	1075	84	of	of	ADP
ftr-415	1075	85	coverage	coverage	NOUN
ftr-415	1075	86	without	without	ADP
ftr-415	1075	87	interruption	interruption	NOUN
ftr-415	1075	88	,	,	PUNCT
ftr-415	1075	89	after	after	ADP
ftr-415	1075	90	becoming	become	VERB
ftr-415	1075	91	employees	employee	NOUN
ftr-415	1075	92	of	of	ADP
ftr-415	1075	93	the	the	DET
ftr-415	1075	94	buyer	buyer	NOUN
ftr-415	1075	95	.	.	PUNCT
ftr-415	1076	1	4	4	X
ftr-415	1076	2	.	.	X
ftr-415	1076	3	health	health	NOUN
ftr-415	1076	4	reimbursement	reimbursement	NOUN
ftr-415	1076	5	arrangem	arrangem	PROPN
ftr-415	1076	6	ents	ent	NOUN
ftr-415	1076	7	.	.	PUNCT
ftr-415	1077	1	a.	a.	NOUN
ftr-415	1077	2	excludable	excludable	ADJ
ftr-415	1077	3	“	"	PUNCT
ftr-415	1077	4	health	health	NOUN
ftr-415	1077	5	reimbursement	reimbursement	NOUN
ftr-415	1077	6	arrangements	arrangement	NOUN
ftr-415	1077	7	”	"	PUNCT
ftr-415	1077	8	with	with	ADP
ftr-415	1077	9	carryovers	carryover	NOUN
ftr-415	1077	10	of	of	ADP
ftr-415	1077	11	unused	unused	ADJ
ftr-415	1077	12	amounts	amount	NOUN
ftr-415	1077	13	.	.	PUNCT
ftr-415	1078	1	notice	notice	VERB
ftr-415	1078	2	2002	2002	NUM
ftr-415	1078	3	-	-	SYM
ftr-415	1078	4	45	45	NUM
ftr-415	1078	5	,	,	PUNCT
ftr-415	1078	6	2002	2002	NUM
ftr-415	1078	7	-	-	SYM
ftr-415	1078	8	28	28	NUM
ftr-415	1078	9	i.r.b	i.r.b	NOUN
ftr-415	1078	10	.	.	PUNCT
ftr-415	1079	1	93	93	NUM
ftr-415	1079	2	(	(	PUNCT
ftr-415	1079	3	7/15/02	7/15/02	NUM
ftr-415	1079	4	)	)	PUNCT
ftr-415	1079	5	.	.	PUNCT
ftr-415	1080	1	this	this	DET
ftr-415	1080	2	notice	notice	NOUN
ftr-415	1080	3	describes	describe	VERB
ftr-415	1080	4	the	the	DET
ftr-415	1080	5	tax	tax	NOUN
ftr-415	1080	6	treatment	treatment	NOUN
ftr-415	1080	7	of	of	ADP
ftr-415	1080	8	employer	employer	NOUN
ftr-415	1080	9	-	-	PUNCT
ftr-415	1080	10	provided	provide	VERB
ftr-415	1080	11	medical	medical	ADJ
ftr-415	1080	12	care	care	NOUN
ftr-415	1080	13	expense	expense	NOUN
ftr-415	1080	14	reimbursements	reimbursement	NOUN
ftr-415	1080	15	under	under	ADP
ftr-415	1080	16	a	a	DET
ftr-415	1080	17	“	"	PUNCT
ftr-415	1080	18	health	health	NOUN
ftr-415	1080	19	reimbursement	reimbursement	NOUN
ftr-415	1080	20	arrangement	arrangement	NOUN
ftr-415	1080	21	”	"	PUNCT
ftr-415	1080	22	(	(	PUNCT
ftr-415	1080	23	hra	hra	PROPN
ftr-415	1080	24	)	)	PUNCT
ftr-415	1080	25	.	.	PUNCT
ftr-415	1081	1	an	an	DET
ftr-415	1081	2	hra	hra	PROPN
ftr-415	1081	3	is	be	AUX
ftr-415	1081	4	a	a	DET
ftr-415	1081	5	plan	plan	NOUN
ftr-415	1081	6	that	that	SCONJ
ftr-415	1081	7	:	:	PUNCT
ftr-415	1081	8	(	(	PUNCT
ftr-415	1081	9	1	1	X
ftr-415	1081	10	)	)	PUNCT
ftr-415	1081	11	“	"	PUNCT
ftr-415	1081	12	is	be	AUX
ftr-415	1081	13	paid	pay	VERB
ftr-415	1081	14	for	for	ADP
ftr-415	1081	15	solely	solely	ADV
ftr-415	1081	16	by	by	ADP
ftr-415	1081	17	the	the	DET
ftr-415	1081	18	employer	employer	NOUN
ftr-415	1081	19	and	and	CCONJ
ftr-415	1081	20	not	not	PART
ftr-415	1081	21	provided	provide	VERB
ftr-415	1081	22	pursuant	pursuant	ADV
ftr-415	1081	23	to	to	ADP
ftr-415	1081	24	salary	salary	NOUN
ftr-415	1081	25	reduction	reduction	NOUN
ftr-415	1081	26	election	election	NOUN
ftr-415	1081	27	or	or	CCONJ
ftr-415	1081	28	otherwise	otherwise	ADV
ftr-415	1081	29	under	under	ADP
ftr-415	1081	30	a	a	DET
ftr-415	1081	31	§	§	PROPN
ftr-415	1081	32	125	125	NUM
ftr-415	1081	33	cafeteria	cafeteria	NOUN
ftr-415	1081	34	plan	plan	NOUN
ftr-415	1081	35	;	;	PUNCT
ftr-415	1081	36	”	"	PUNCT
ftr-415	1081	37	(	(	PUNCT
ftr-415	1081	38	2	2	X
ftr-415	1081	39	)	)	PUNCT
ftr-415	1081	40	the	the	DET
ftr-415	1081	41	only	only	ADJ
ftr-415	1081	42	benefit	benefit	NOUN
ftr-415	1081	43	from	from	ADP
ftr-415	1081	44	which	which	PRON
ftr-415	1081	45	is	be	AUX
ftr-415	1081	46	reimbursement	reimbursement	NOUN
ftr-415	1081	47	to	to	ADP
ftr-415	1081	48	employees	employee	NOUN
ftr-415	1081	49	[	[	X
ftr-415	1081	50	or	or	CCONJ
ftr-415	1081	51	certain	certain	ADJ
ftr-415	1081	52	former	former	ADJ
ftr-415	1081	53	employees	employee	NOUN
ftr-415	1081	54	]	]	PUNCT
ftr-415	1081	55	for	for	ADP
ftr-415	1081	56	medical	medical	ADJ
ftr-415	1081	57	expenses	expense	NOUN
ftr-415	1081	58	incurred	incur	VERB
ftr-415	1081	59	by	by	ADP
ftr-415	1081	60	the	the	DET
ftr-415	1081	61	employee	employee	NOUN
ftr-415	1081	62	,	,	PUNCT
ftr-415	1081	63	and	and	CCONJ
ftr-415	1081	64	the	the	DET
ftr-415	1081	65	employee	employee	NOUN
ftr-415	1081	66	’s	’s	PART
ftr-415	1081	67	spouse	spouse	NOUN
ftr-415	1081	68	and	and	CCONJ
ftr-415	1081	69	dependents	dependent	NOUN
ftr-415	1081	70	;	;	PUNCT
ftr-415	1081	71	and	and	CCONJ
ftr-415	1081	72	(	(	PUNCT
ftr-415	1081	73	3	3	X
ftr-415	1081	74	)	)	PUNCT
ftr-415	1081	75	“	"	PUNCT
ftr-415	1081	76	provides	provide	VERB
ftr-415	1081	77	reimbursements	reimbursement	NOUN
ftr-415	1081	78	up	up	ADP
ftr-415	1081	79	to	to	ADP
ftr-415	1081	80	a	a	DET
ftr-415	1081	81	maximum	maximum	ADJ
ftr-415	1081	82	dollar	dollar	NOUN
ftr-415	1081	83	amount	amount	NOUN
ftr-415	1081	84	for	for	ADP
ftr-415	1081	85	a	a	DET
ftr-415	1081	86	coverage	coverage	NOUN
ftr-415	1081	87	period	period	NOUN
ftr-415	1081	88	and	and	CCONJ
ftr-415	1081	89	any	any	DET
ftr-415	1081	90	unused	unused	ADJ
ftr-415	1081	91	portion	portion	NOUN
ftr-415	1081	92	of	of	ADP
ftr-415	1081	93	the	the	DET
ftr-415	1081	94	maximum	maximum	ADJ
ftr-415	1081	95	dollar	dollar	NOUN
ftr-415	1081	96	amount	amount	NOUN
ftr-415	1081	97	at	at	ADP
ftr-415	1081	98	the	the	DET
ftr-415	1081	99	end	end	NOUN
ftr-415	1081	100	of	of	ADP
ftr-415	1081	101	a	a	DET
ftr-415	1081	102	coverage	coverage	NOUN
ftr-415	1081	103	period	period	NOUN
ftr-415	1081	104	is	be	AUX
ftr-415	1081	105	carried	carry	VERB
ftr-415	1081	106	forward	forward	ADV
ftr-415	1081	107	to	to	PART
ftr-415	1081	108	increase	increase	VERB
ftr-415	1081	109	the	the	DET
ftr-415	1081	110	maximum	maximum	ADJ
ftr-415	1081	111	reimbursement	reimbursement	NOUN
ftr-415	1081	112	amount	amount	NOUN
ftr-415	1081	113	in	in	ADP
ftr-415	1081	114	subsequent	subsequent	ADJ
ftr-415	1081	115	coverage	coverage	NOUN
ftr-415	1081	116	periods	period	NOUN
ftr-415	1081	117	.	.	PUNCT
ftr-415	1081	118	”	"	PUNCT
ftr-415	1082	1	an	an	DET
ftr-415	1082	2	hra	hra	NOUN
ftr-415	1082	3	that	that	PRON
ftr-415	1082	4	meets	meet	VERB
ftr-415	1082	5	these	these	DET
ftr-415	1082	6	conditions	condition	NOUN
ftr-415	1082	7	is	be	AUX
ftr-415	1082	8	an	an	DET
ftr-415	1082	9	employerprovided	employerprovided	ADJ
ftr-415	1082	10	accident	accident	NOUN
ftr-415	1082	11	or	or	CCONJ
ftr-415	1082	12	health	health	NOUN
ftr-415	1082	13	plan	plan	NOUN
ftr-415	1082	14	,	,	PUNCT
ftr-415	1082	15	and	and	CCONJ
ftr-415	1082	16	coverage	coverage	NOUN
ftr-415	1082	17	and	and	CCONJ
ftr-415	1082	18	reimbursements	reimbursement	NOUN
ftr-415	1082	19	are	be	AUX
ftr-415	1082	20	excluded	exclude	VERB
ftr-415	1082	21	from	from	ADP
ftr-415	1082	22	the	the	DET
ftr-415	1082	23	employee	employee	NOUN
ftr-415	1082	24	's	's	PART
ftr-415	1082	25	gross	gross	ADJ
ftr-415	1082	26	income	income	NOUN
ftr-415	1082	27	under	under	ADP
ftr-415	1082	28	§	§	PROPN
ftr-415	1082	29	§	§	PROPN
ftr-415	1082	30	105	105	NUM
ftr-415	1082	31	and	and	CCONJ
ftr-415	1082	32	106	106	NUM
ftr-415	1082	33	.	.	PUNCT
ftr-415	1083	1	an	an	DET
ftr-415	1083	2	hra	hra	PROPN
ftr-415	1083	3	may	may	AUX
ftr-415	1083	4	allow	allow	VERB
ftr-415	1083	5	a	a	DET
ftr-415	1083	6	participant	participant	NOUN
ftr-415	1083	7	to	to	PART
ftr-415	1083	8	carry	carry	VERB
ftr-415	1083	9	forward	forward	ADV
ftr-415	1083	10	unused	unused	ADJ
ftr-415	1083	11	reimbursement	reimbursement	NOUN
ftr-415	1083	12	allowances	allowance	NOUN
ftr-415	1083	13	to	to	ADP
ftr-415	1083	14	later	later	ADV
ftr-415	1083	15	coverage	coverage	NOUN
ftr-415	1083	16	periods	period	NOUN
ftr-415	1083	17	because	because	SCONJ
ftr-415	1083	18	the	the	DET
ftr-415	1083	19	requirements	requirement	NOUN
ftr-415	1083	20	for	for	ADP
ftr-415	1083	21	flexible	flexible	ADJ
ftr-415	1083	22	spending	spending	NOUN
ftr-415	1083	23	arrangements	arrangement	NOUN
ftr-415	1083	24	(	(	PUNCT
ftr-415	1083	25	fsas	fsa	NOUN
ftr-415	1083	26	)	)	PUNCT
ftr-415	1083	27	under	under	ADP
ftr-415	1083	28	§	§	PROPN
ftr-415	1083	29	125	125	NUM
ftr-415	1083	30	are	be	AUX
ftr-415	1083	31	generally	generally	ADV
ftr-415	1083	32	not	not	PART
ftr-415	1083	33	applicable	applicable	ADJ
ftr-415	1083	34	to	to	ADP
ftr-415	1083	35	hras	hra	NOUN
ftr-415	1083	36	.	.	PUNCT
ftr-415	1084	1	to	to	PART
ftr-415	1084	2	retain	retain	VERB
ftr-415	1084	3	exemption	exemption	NOUN
ftr-415	1084	4	from	from	ADP
ftr-415	1084	5	the	the	DET
ftr-415	1084	6	§	§	PROPN
ftr-415	1084	7	125	125	NUM
ftr-415	1084	8	fsa	fsa	PROPN
ftr-415	1084	9	requirements	requirement	NOUN
ftr-415	1084	10	,	,	PUNCT
ftr-415	1084	11	the	the	DET
ftr-415	1084	12	hra	hra	PROPN
ftr-415	1084	13	must	must	AUX
ftr-415	1084	14	be	be	AUX
ftr-415	1084	15	solely	solely	ADV
ftr-415	1084	16	employer	employer	NOUN
ftr-415	1084	17	-	-	PUNCT
ftr-415	1084	18	funded	fund	VERB
ftr-415	1084	19	and	and	CCONJ
ftr-415	1084	20	can	can	AUX
ftr-415	1084	21	not	not	PART
ftr-415	1084	22	be	be	AUX
ftr-415	1084	23	directly	directly	ADV
ftr-415	1084	24	or	or	CCONJ
ftr-415	1084	25	indirectly	indirectly	ADV
ftr-415	1084	26	paid	pay	VERB
ftr-415	1084	27	for	for	ADP
ftr-415	1084	28	pursuant	pursuant	NOUN
ftr-415	1084	29	to	to	ADP
ftr-415	1084	30	a	a	DET
ftr-415	1084	31	salary	salary	NOUN
ftr-415	1084	32	reduction	reduction	NOUN
ftr-415	1084	33	election	election	NOUN
ftr-415	1084	34	.	.	PUNCT
ftr-415	1085	1	b.	b.	PROPN
ftr-415	1086	1	and	and	CCONJ
ftr-415	1086	2	here	here	ADV
ftr-415	1086	3	’s	’	VERB
ftr-415	1086	4	a	a	DET
ftr-415	1086	5	qualifying	qualify	VERB
ftr-415	1086	6	hra	hra	PROPN
ftr-415	1086	7	.	.	PUNCT
ftr-415	1087	1	rev	rev	PROPN
ftr-415	1087	2	.	.	PROPN
ftr-415	1088	1	rul	rul	PROPN
ftr-415	1088	2	.	.	PUNCT
ftr-415	1088	3	2002	2002	NUM
ftr-415	1088	4	-	-	SYM
ftr-415	1088	5	41	41	NUM
ftr-415	1088	6	,	,	PUNCT
ftr-415	1088	7	2002	2002	NUM
ftr-415	1088	8	-	-	SYM
ftr-415	1088	9	28	28	NUM
ftr-415	1088	10	i.r.b	i.r.b	NOUN
ftr-415	1088	11	.	.	PUNCT
ftr-415	1089	1	75	75	NUM
ftr-415	1089	2	(	(	PUNCT
ftr-415	1089	3	7/15/02	7/15/02	NUM
ftr-415	1089	4	)	)	PUNCT
ftr-415	1089	5	.	.	PUNCT
ftr-415	1090	1	sections	section	NOUN
ftr-415	1090	2	105	105	NUM
ftr-415	1090	3	and	and	CCONJ
ftr-415	1090	4	106	106	NUM
ftr-415	1090	5	apply	apply	VERB
ftr-415	1090	6	to	to	PART
ftr-415	1090	7	exclude	exclude	VERB
ftr-415	1090	8	employer	employer	NOUN
ftr-415	1090	9	financed	finance	VERB
ftr-415	1090	10	medical	medical	ADJ
ftr-415	1090	11	expense	expense	NOUN
ftr-415	1090	12	reimbursements	reimbursement	NOUN
ftr-415	1090	13	,	,	PUNCT
ftr-415	1090	14	not	not	PART
ftr-415	1090	15	dependent	dependent	ADJ
ftr-415	1090	16	on	on	ADP
ftr-415	1090	17	salary	salary	NOUN
ftr-415	1090	18	reduction	reduction	NOUN
ftr-415	1090	19	,	,	PUNCT
ftr-415	1090	20	available	available	ADJ
ftr-415	1090	21	to	to	PART
ftr-415	1090	22	cover	cover	VERB
ftr-415	1090	23	deductibles	deductible	NOUN
ftr-415	1090	24	for	for	ADP
ftr-415	1090	25	employees	employee	NOUN
ftr-415	1090	26	and	and	CCONJ
ftr-415	1090	27	retired	retired	ADJ
ftr-415	1090	28	employees	employee	NOUN
ftr-415	1090	29	,	,	PUNCT
ftr-415	1090	30	and	and	CCONJ
ftr-415	1090	31	their	their	PRON
ftr-415	1090	32	spouses	spouse	NOUN
ftr-415	1090	33	and	and	CCONJ
ftr-415	1090	34	dependents	dependent	NOUN
ftr-415	1090	35	,	,	PUNCT
ftr-415	1090	36	under	under	ADP
ftr-415	1090	37	medical	medical	ADJ
ftr-415	1090	38	insurance	insurance	NOUN
ftr-415	1090	39	provided	provide	VERB
ftr-415	1090	40	pursuant	pursuant	NOUN
ftr-415	1090	41	to	to	ADP
ftr-415	1090	42	a	a	DET
ftr-415	1090	43	§	§	PROPN
ftr-415	1090	44	125	125	NUM
ftr-415	1090	45	cafeteria	cafeteria	NOUN
ftr-415	1090	46	plan	plan	NOUN
ftr-415	1090	47	,	,	PUNCT
ftr-415	1090	48	even	even	ADV
ftr-415	1090	49	though	though	SCONJ
ftr-415	1090	50	amounts	amount	NOUN
ftr-415	1090	51	unused	unused	ADJ
ftr-415	1090	52	in	in	ADP
ftr-415	1090	53	earlier	early	ADJ
ftr-415	1090	54	years	year	NOUN
ftr-415	1090	55	carry	carry	VERB
ftr-415	1090	56	-	-	PUNCT
ftr-415	1090	57	over	over	NOUN
ftr-415	1090	58	and	and	CCONJ
ftr-415	1090	59	are	be	AUX
ftr-415	1090	60	available	available	ADJ
ftr-415	1090	61	in	in	ADP
ftr-415	1090	62	future	future	ADJ
ftr-415	1090	63	years	year	NOUN
ftr-415	1090	64	[	[	X
ftr-415	1090	65	which	which	PRON
ftr-415	1090	66	is	be	AUX
ftr-415	1090	67	not	not	PART
ftr-415	1090	68	permitted	permit	VERB
ftr-415	1090	69	under	under	ADP
ftr-415	1090	70	a	a	DET
ftr-415	1090	71	§	§	ADJ
ftr-415	1090	72	125	125	NUM
ftr-415	1090	73	salary	salary	NOUN
ftr-415	1090	74	reduction	reduction	NOUN
ftr-415	1090	75	plan	plan	NOUN
ftr-415	1090	76	]	]	X
ftr-415	1090	77	.	.	PUNCT
ftr-415	1091	1	2003	2003	NUM
ftr-415	1091	2	]	]	PUNCT
ftr-415	1091	3	recent	recent	ADJ
ftr-415	1091	4	developments	development	NOUN
ftr-415	1091	5	in	in	ADP
ftr-415	1091	6	federal	federal	ADJ
ftr-415	1091	7	income	income	NOUN
ftr-415	1091	8	taxation	taxation	NOUN
ftr-415	1091	9	119	119	NUM
ftr-415	1091	10	5	5	NUM
ftr-415	1091	11	.	.	PUNCT
ftr-415	1092	1	well	well	INTJ
ftr-415	1092	2	,	,	PUNCT
ftr-415	1092	3	duh	duh	PROPN
ftr-415	1092	4	!	!	PROPN
ftr-415	1092	5	rev	rev	PROPN
ftr-415	1092	6	.	.	PUNCT
ftr-415	1093	1	rul	rul	PROPN
ftr-415	1093	2	.	.	PUNCT
ftr-415	1093	3	2002	2002	NUM
ftr-415	1093	4	-	-	SYM
ftr-415	1093	5	58	58	NUM
ftr-415	1093	6	,	,	PUNCT
ftr-415	1093	7	2002	2002	NUM
ftr-415	1093	8	-	-	SYM
ftr-415	1093	9	38	38	NUM
ftr-415	1093	10	i.r.b	i.r.b	NOUN
ftr-415	1093	11	.	.	PUNCT
ftr-415	1094	1	541	541	NUM
ftr-415	1094	2	(	(	PUNCT
ftr-415	1094	3	9/23/02	9/23/02	NUM
ftr-415	1094	4	)	)	PUNCT
ftr-415	1094	5	.	.	PUNCT
ftr-415	1095	1	amounts	amount	NOUN
ftr-415	1095	2	reimbursed	reimburse	VERB
ftr-415	1095	3	under	under	ADP
ftr-415	1095	4	a	a	DET
ftr-415	1095	5	self	self	NOUN
ftr-415	1095	6	-	-	PUNCT
ftr-415	1095	7	insured	insure	VERB
ftr-415	1095	8	medical	medical	ADJ
ftr-415	1095	9	expense	expense	NOUN
ftr-415	1095	10	reimbursement	reimbursement	NOUN
ftr-415	1095	11	plan	plan	NOUN
ftr-415	1095	12	for	for	ADP
ftr-415	1095	13	medical	medical	ADJ
ftr-415	1095	14	expenses	expense	NOUN
ftr-415	1095	15	incurred	incur	VERB
ftr-415	1095	16	by	by	ADP
ftr-415	1095	17	an	an	DET
ftr-415	1095	18	employee	employee	NOUN
ftr-415	1095	19	prior	prior	ADV
ftr-415	1095	20	to	to	ADP
ftr-415	1095	21	the	the	DET
ftr-415	1095	22	establishment	establishment	NOUN
ftr-415	1095	23	of	of	ADP
ftr-415	1095	24	the	the	DET
ftr-415	1095	25	plan	plan	NOUN
ftr-415	1095	26	are	be	AUX
ftr-415	1095	27	not	not	PART
ftr-415	1095	28	excludable	excludable	ADJ
ftr-415	1095	29	from	from	ADP
ftr-415	1095	30	the	the	DET
ftr-415	1095	31	employee	employee	NOUN
ftr-415	1095	32	’s	’s	PART
ftr-415	1095	33	gross	gross	ADJ
ftr-415	1095	34	income	income	NOUN
ftr-415	1095	35	under	under	ADP
ftr-415	1095	36	§	§	NOUN
ftr-415	1095	37	105(b	105(b	PROPN
ftr-415	1095	38	)	)	PUNCT
ftr-415	1095	39	.	.	PUNCT
ftr-415	1096	1	6	6	X
ftr-415	1096	2	.	.	X
ftr-415	1097	1	it	it	PRON
ftr-415	1097	2	’s	’	VERB
ftr-415	1097	3	not	not	PART
ftr-415	1097	4	a	a	DET
ftr-415	1097	5	reimbursed	reimburse	VERB
ftr-415	1097	6	medical	medical	ADJ
ftr-415	1097	7	expense	expense	NOUN
ftr-415	1097	8	if	if	SCONJ
ftr-415	1097	9	the	the	DET
ftr-415	1097	10	employee	employee	NOUN
ftr-415	1097	11	is	be	AUX
ftr-415	1097	12	paid	pay	VERB
ftr-415	1097	13	in	in	ADP
ftr-415	1097	14	any	any	DET
ftr-415	1097	15	event	event	NOUN
ftr-415	1097	16	and	and	CCONJ
ftr-415	1097	17	the	the	DET
ftr-415	1097	18	amount	amount	NOUN
ftr-415	1097	19	is	be	AUX
ftr-415	1097	20	retrospectively	retrospectively	ADV
ftr-415	1097	21	characterized	characterize	VERB
ftr-415	1097	22	if	if	SCONJ
ftr-415	1097	23	and	and	CCONJ
ftr-415	1097	24	when	when	SCONJ
ftr-415	1097	25	medical	medical	ADJ
ftr-415	1097	26	expenses	expense	NOUN
ftr-415	1097	27	are	be	AUX
ftr-415	1097	28	incurred	incur	VERB
ftr-415	1097	29	.	.	PUNCT
ftr-415	1098	1	rev	rev	PROPN
ftr-415	1098	2	.	.	PROPN
ftr-415	1099	1	rul	rul	PROPN
ftr-415	1099	2	.	.	PUNCT
ftr-415	1099	3	2002	2002	NUM
ftr-415	1099	4	-	-	SYM
ftr-415	1099	5	80	80	NUM
ftr-415	1099	6	,	,	PUNCT
ftr-415	1099	7	2002	2002	NUM
ftr-415	1099	8	-	-	SYM
ftr-415	1099	9	49	49	NUM
ftr-415	1099	10	i.r.b	i.r.b	NOUN
ftr-415	1099	11	.	.	PUNCT
ftr-415	1100	1	925	925	NUM
ftr-415	1100	2	(	(	PUNCT
ftr-415	1100	3	12/9/02	12/9/02	NUM
ftr-415	1100	4	)	)	PUNCT
ftr-415	1100	5	.	.	PUNCT
ftr-415	1101	1	an	an	DET
ftr-415	1101	2	employer	employer	NOUN
ftr-415	1101	3	provided	provide	VERB
ftr-415	1101	4	employees	employee	NOUN
ftr-415	1101	5	medical	medical	ADJ
ftr-415	1101	6	insurance	insurance	NOUN
ftr-415	1101	7	under	under	ADP
ftr-415	1101	8	a	a	DET
ftr-415	1101	9	salary	salary	NOUN
ftr-415	1101	10	reduction	reduction	NOUN
ftr-415	1101	11	program	program	NOUN
ftr-415	1101	12	,	,	PUNCT
ftr-415	1101	13	but	but	CCONJ
ftr-415	1101	14	paid	pay	VERB
ftr-415	1101	15	employees	employee	NOUN
ftr-415	1101	16	approximately	approximately	ADV
ftr-415	1101	17	the	the	DET
ftr-415	1101	18	same	same	ADJ
ftr-415	1101	19	amount	amount	NOUN
ftr-415	1101	20	as	as	SCONJ
ftr-415	1101	21	they	they	PRON
ftr-415	1101	22	would	would	AUX
ftr-415	1101	23	have	have	AUX
ftr-415	1101	24	received	receive	VERB
ftr-415	1101	25	if	if	SCONJ
ftr-415	1101	26	there	there	PRON
ftr-415	1101	27	had	have	AUX
ftr-415	1101	28	been	be	AUX
ftr-415	1101	29	no	no	DET
ftr-415	1101	30	salary	salary	NOUN
ftr-415	1101	31	reduction	reduction	NOUN
ftr-415	1101	32	.	.	PUNCT
ftr-415	1102	1	the	the	DET
ftr-415	1102	2	amount	amount	NOUN
ftr-415	1102	3	equal	equal	ADJ
ftr-415	1102	4	to	to	ADP
ftr-415	1102	5	the	the	DET
ftr-415	1102	6	salary	salary	NOUN
ftr-415	1102	7	reduction	reduction	NOUN
ftr-415	1102	8	was	be	AUX
ftr-415	1102	9	labeled	label	VERB
ftr-415	1102	10	“	"	PUNCT
ftr-415	1102	11	advance	advance	NOUN
ftr-415	1102	12	reimbursement	reimbursement	NOUN
ftr-415	1102	13	”	"	PUNCT
ftr-415	1102	14	of	of	ADP
ftr-415	1102	15	the	the	DET
ftr-415	1102	16	uninsured	uninsured	ADJ
ftr-415	1102	17	medical	medical	ADJ
ftr-415	1102	18	expenses	expense	NOUN
ftr-415	1102	19	.	.	PUNCT
ftr-415	1103	1	to	to	ADP
ftr-415	1103	2	the	the	DET
ftr-415	1103	3	extent	extent	NOUN
ftr-415	1103	4	an	an	DET
ftr-415	1103	5	employee	employee	NOUN
ftr-415	1103	6	submitted	submit	VERB
ftr-415	1103	7	claims	claim	NOUN
ftr-415	1103	8	for	for	ADP
ftr-415	1103	9	uninsured	uninsured	ADJ
ftr-415	1103	10	medical	medical	ADJ
ftr-415	1103	11	expenses	expense	NOUN
ftr-415	1103	12	during	during	ADP
ftr-415	1103	13	the	the	DET
ftr-415	1103	14	year	year	NOUN
ftr-415	1103	15	,	,	PUNCT
ftr-415	1103	16	the	the	DET
ftr-415	1103	17	employer	employer	NOUN
ftr-415	1103	18	characterized	characterize	VERB
ftr-415	1103	19	the	the	DET
ftr-415	1103	20	“	"	PUNCT
ftr-415	1103	21	advance	advance	NOUN
ftr-415	1103	22	reimbursement	reimbursement	NOUN
ftr-415	1103	23	”	"	PUNCT
ftr-415	1103	24	as	as	ADP
ftr-415	1103	25	excludable	excludable	ADJ
ftr-415	1103	26	income	income	NOUN
ftr-415	1103	27	under	under	ADP
ftr-415	1103	28	§	§	PROPN
ftr-415	1103	29	105(b	105(b	PROPN
ftr-415	1103	30	)	)	PUNCT
ftr-415	1103	31	,	,	PUNCT
ftr-415	1103	32	and	and	CCONJ
ftr-415	1103	33	did	do	AUX
ftr-415	1103	34	not	not	PART
ftr-415	1103	35	withhold	withhold	VERB
ftr-415	1103	36	income	income	NOUN
ftr-415	1103	37	tax	tax	NOUN
ftr-415	1103	38	or	or	CCONJ
ftr-415	1103	39	treat	treat	VERB
ftr-415	1103	40	the	the	DET
ftr-415	1103	41	amount	amount	NOUN
ftr-415	1103	42	as	as	ADP
ftr-415	1103	43	wages	wage	NOUN
ftr-415	1103	44	for	for	ADP
ftr-415	1103	45	fica	fica	PROPN
ftr-415	1103	46	;	;	PUNCT
ftr-415	1103	47	excess	excess	ADJ
ftr-415	1103	48	amounts	amount	NOUN
ftr-415	1103	49	were	be	AUX
ftr-415	1103	50	treated	treat	VERB
ftr-415	1103	51	as	as	ADP
ftr-415	1103	52	compensation	compensation	NOUN
ftr-415	1103	53	includible	includible	NOUN
ftr-415	1103	54	in	in	ADP
ftr-415	1103	55	the	the	DET
ftr-415	1103	56	employee	employee	NOUN
ftr-415	1103	57	’s	’s	PART
ftr-415	1103	58	gross	gross	ADJ
ftr-415	1103	59	income	income	NOUN
ftr-415	1103	60	.	.	PUNCT
ftr-415	1104	1	the	the	DET
ftr-415	1104	2	irs	irs	PROPN
ftr-415	1104	3	ruled	rule	VERB
ftr-415	1104	4	that	that	SCONJ
ftr-415	1104	5	no	no	DET
ftr-415	1104	6	part	part	NOUN
ftr-415	1104	7	of	of	ADP
ftr-415	1104	8	the	the	DET
ftr-415	1104	9	“	"	PUNCT
ftr-415	1104	10	advance	advance	NOUN
ftr-415	1104	11	reimbursements	reimbursement	NOUN
ftr-415	1104	12	”	"	PUNCT
ftr-415	1104	13	qualified	qualify	VERB
ftr-415	1104	14	for	for	ADP
ftr-415	1104	15	exclusion	exclusion	NOUN
ftr-415	1104	16	under	under	ADP
ftr-415	1104	17	§	§	PROPN
ftr-415	1104	18	105(b	105(b	PROPN
ftr-415	1104	19	)	)	PUNCT
ftr-415	1104	20	.	.	PUNCT
ftr-415	1105	1	7	7	X
ftr-415	1105	2	.	.	X
ftr-415	1105	3	another	another	DET
ftr-415	1105	4	tax	tax	NOUN
ftr-415	1105	5	court	court	NOUN
ftr-415	1105	6	loss	loss	NOUN
ftr-415	1105	7	for	for	ADP
ftr-415	1105	8	an	an	DET
ftr-415	1105	9	airline	airline	NOUN
ftr-415	1105	10	pilot	pilot	NOUN
ftr-415	1105	11	.	.	PUNCT
ftr-415	1106	1	tuka	tuka	PROPN
ftr-415	1106	2	v.	v.	PROPN
ftr-415	1106	3	commissioner	commissioner	PROPN
ftr-415	1106	4	,	,	PUNCT
ftr-415	1106	5	120	120	NUM
ftr-415	1106	6	t.c	t.c	PROPN
ftr-415	1106	7	.	.	PUNCT
ftr-415	1107	1	no	no	INTJ
ftr-415	1107	2	.	.	NOUN
ftr-415	1107	3	1	1	NUM
ftr-415	1107	4	(	(	PUNCT
ftr-415	1107	5	1/6/03	1/6/03	NUM
ftr-415	1107	6	)	)	PUNCT
ftr-415	1107	7	.	.	PUNCT
ftr-415	1108	1	the	the	DET
ftr-415	1108	2	taxpayer	taxpayer	NOUN
ftr-415	1108	3	claimed	claim	VERB
ftr-415	1108	4	that	that	SCONJ
ftr-415	1108	5	disability	disability	NOUN
ftr-415	1108	6	payments	payment	NOUN
ftr-415	1108	7	,	,	PUNCT
ftr-415	1108	8	based	base	VERB
ftr-415	1108	9	on	on	ADP
ftr-415	1108	10	age	age	NOUN
ftr-415	1108	11	,	,	PUNCT
ftr-415	1108	12	years	year	NOUN
ftr-415	1108	13	of	of	ADP
ftr-415	1108	14	service	service	NOUN
ftr-415	1108	15	,	,	PUNCT
ftr-415	1108	16	and	and	CCONJ
ftr-415	1108	17	salary	salary	NOUN
ftr-415	1108	18	,	,	PUNCT
ftr-415	1108	19	received	receive	VERB
ftr-415	1108	20	from	from	ADP
ftr-415	1108	21	an	an	DET
ftr-415	1108	22	employer	employer	NOUN
ftr-415	1108	23	-	-	PUNCT
ftr-415	1108	24	sponsored	sponsor	VERB
ftr-415	1108	25	plan	plan	NOUN
ftr-415	1108	26	were	be	AUX
ftr-415	1108	27	tax	tax	NOUN
ftr-415	1108	28	-	-	PUNCT
ftr-415	1108	29	exempt	exempt	ADJ
ftr-415	1108	30	under	under	ADP
ftr-415	1108	31	§	§	PROPN
ftr-415	1108	32	104(a)(3	104(a)(3	NUM
ftr-415	1108	33	)	)	PUNCT
ftr-415	1108	34	.	.	PUNCT
ftr-415	1109	1	judge	judge	PROPN
ftr-415	1109	2	ruwe	ruwe	PROPN
ftr-415	1109	3	held	hold	VERB
ftr-415	1109	4	that	that	SCONJ
ftr-415	1109	5	the	the	DET
ftr-415	1109	6	exclusion	exclusion	NOUN
ftr-415	1109	7	of	of	ADP
ftr-415	1109	8	disability	disability	NOUN
ftr-415	1109	9	benefits	benefit	NOUN
ftr-415	1109	10	under	under	ADP
ftr-415	1109	11	§	§	PROPN
ftr-415	1109	12	104(a)(3	104(a)(3	NUM
ftr-415	1109	13	)	)	PUNCT
ftr-415	1109	14	is	be	AUX
ftr-415	1109	15	available	available	ADJ
ftr-415	1109	16	only	only	ADV
ftr-415	1109	17	if	if	SCONJ
ftr-415	1109	18	the	the	DET
ftr-415	1109	19	contributions	contribution	NOUN
ftr-415	1109	20	to	to	ADP
ftr-415	1109	21	the	the	DET
ftr-415	1109	22	accident	accident	NOUN
ftr-415	1109	23	and	and	CCONJ
ftr-415	1109	24	health	health	NOUN
ftr-415	1109	25	plan	plan	NOUN
ftr-415	1109	26	were	be	AUX
ftr-415	1109	27	includible	includible	ADJ
ftr-415	1109	28	in	in	ADP
ftr-415	1109	29	the	the	DET
ftr-415	1109	30	employee	employee	NOUN
ftr-415	1109	31	’s	’s	PART
ftr-415	1109	32	gross	gross	ADJ
ftr-415	1109	33	income	income	NOUN
ftr-415	1109	34	.	.	PUNCT
ftr-415	1110	1	even	even	ADV
ftr-415	1110	2	if	if	SCONJ
ftr-415	1110	3	the	the	DET
ftr-415	1110	4	plan	plan	NOUN
ftr-415	1110	5	had	have	AUX
ftr-415	1110	6	been	be	AUX
ftr-415	1110	7	funded	fund	VERB
ftr-415	1110	8	by	by	ADP
ftr-415	1110	9	wage	wage	NOUN
ftr-415	1110	10	savings	saving	NOUN
ftr-415	1110	11	to	to	ADP
ftr-415	1110	12	the	the	DET
ftr-415	1110	13	employer	employer	NOUN
ftr-415	1110	14	resulting	result	VERB
ftr-415	1110	15	from	from	ADP
ftr-415	1110	16	collective	collective	ADJ
ftr-415	1110	17	bargaining	bargaining	NOUN
ftr-415	1110	18	with	with	ADP
ftr-415	1110	19	the	the	DET
ftr-415	1110	20	union	union	NOUN
ftr-415	1110	21	it	it	PRON
ftr-415	1110	22	would	would	AUX
ftr-415	1110	23	not	not	PART
ftr-415	1110	24	have	have	AUX
ftr-415	1110	25	been	be	AUX
ftr-415	1110	26	an	an	DET
ftr-415	1110	27	employee	employee	NOUN
ftr-415	1110	28	contribution	contribution	NOUN
ftr-415	1110	29	plan	plan	NOUN
ftr-415	1110	30	.	.	PUNCT
ftr-415	1111	1	8	8	X
ftr-415	1111	2	.	.	X
ftr-415	1111	3	am	be	AUX
ftr-415	1111	4	ounts	ount	NOUN
ftr-415	1111	5	received	receive	VERB
ftr-415	1111	6	from	from	ADP
ftr-415	1111	7	employer	employer	NOUN
ftr-415	1111	8	may	may	AUX
ftr-415	1111	9	be	be	AUX
ftr-415	1111	10	excluded	exclude	VERB
ftr-415	1111	11	as	as	ADP
ftr-415	1111	12	§	§	PROPN
ftr-415	1111	13	139	139	NUM
ftr-415	1111	14	qualified	qualified	ADJ
ftr-415	1111	15	disaster	disaster	NOUN
ftr-415	1111	16	relief	relief	NOUN
ftr-415	1111	17	;	;	PUNCT
ftr-415	1111	18	amounts	amount	NOUN
ftr-415	1111	19	received	receive	VERB
ftr-415	1111	20	from	from	ADP
ftr-415	1111	21	a	a	DET
ftr-415	1111	22	state	state	NOUN
ftr-415	1111	23	agency	agency	NOUN
ftr-415	1111	24	are	be	AUX
ftr-415	1111	25	excluded	exclude	VERB
ftr-415	1111	26	as	as	ADP
ftr-415	1111	27	gifts	gift	NOUN
ftr-415	1111	28	.	.	PUNCT
ftr-415	1112	1	rev	rev	PROPN
ftr-415	1112	2	.	.	PUNCT
ftr-415	1113	1	rul	rul	PROPN
ftr-415	1113	2	.	.	PUNCT
ftr-415	1113	3	2003	2003	NUM
ftr-415	1113	4	-	-	SYM
ftr-415	1113	5	12	12	NUM
ftr-415	1113	6	,	,	PUNCT
ftr-415	1113	7	2003	2003	NUM
ftr-415	1113	8	-	-	SYM
ftr-415	1113	9	3	3	NUM
ftr-415	1113	10	i.r.b	i.r.b	NOUN
ftr-415	1113	11	.	.	PUNCT
ftr-415	1114	1	283	283	NUM
ftr-415	1114	2	(	(	PUNCT
ftr-415	1114	3	1/21/03	1/21/03	NUM
ftr-415	1114	4	)	)	PUNCT
ftr-415	1114	5	.	.	PUNCT
ftr-415	1115	1	amounts	amount	NOUN
ftr-415	1115	2	received	receive	VERB
ftr-415	1115	3	by	by	ADP
ftr-415	1115	4	an	an	DET
ftr-415	1115	5	individual	individual	NOUN
ftr-415	1115	6	from	from	ADP
ftr-415	1115	7	an	an	DET
ftr-415	1115	8	employer	employer	NOUN
ftr-415	1115	9	to	to	PART
ftr-415	1115	10	reimburse	reimburse	VERB
ftr-415	1115	11	the	the	DET
ftr-415	1115	12	individual	individual	NOUN
ftr-415	1115	13	for	for	ADP
ftr-415	1115	14	necessary	necessary	ADJ
ftr-415	1115	15	medical	medical	ADJ
ftr-415	1115	16	,	,	PUNCT
ftr-415	1115	17	temporary	temporary	ADJ
ftr-415	1115	18	housing	housing	NOUN
ftr-415	1115	19	,	,	PUNCT
ftr-415	1115	20	or	or	CCONJ
ftr-415	1115	21	transportation	transportation	NOUN
ftr-415	1115	22	expenses	expense	NOUN
ftr-415	1115	23	incurred	incur	VERB
ftr-415	1115	24	as	as	ADP
ftr-415	1115	25	a	a	DET
ftr-415	1115	26	result	result	NOUN
ftr-415	1115	27	of	of	ADP
ftr-415	1115	28	a	a	DET
ftr-415	1115	29	flood	flood	NOUN
ftr-415	1115	30	are	be	AUX
ftr-415	1115	31	not	not	PART
ftr-415	1115	32	excludable	excludable	ADJ
ftr-415	1115	33	as	as	ADP
ftr-415	1115	34	a	a	DET
ftr-415	1115	35	gift	gift	NOUN
ftr-415	1115	36	under	under	ADP
ftr-415	1115	37	§	§	PROPN
ftr-415	1115	38	102	102	NUM
ftr-415	1115	39	,	,	PUNCT
ftr-415	1115	40	but	but	CCONJ
ftr-415	1115	41	are	be	AUX
ftr-415	1115	42	excluded	exclude	VERB
ftr-415	1115	43	from	from	ADP
ftr-415	1115	44	gross	gross	ADJ
ftr-415	1115	45	income	income	NOUN
ftr-415	1115	46	as	as	ADP
ftr-415	1115	47	qualified	qualified	ADJ
ftr-415	1115	48	disaster	disaster	NOUN
ftr-415	1115	49	relief	relief	NOUN
ftr-415	1115	50	under	under	ADP
ftr-415	1115	51	§	§	PROPN
ftr-415	1115	52	139	139	NUM
ftr-415	1115	53	if	if	SCONJ
ftr-415	1115	54	the	the	DET
ftr-415	1115	55	flood	flood	NOUN
ftr-415	1115	56	was	be	AUX
ftr-415	1115	57	a	a	DET
ftr-415	1115	58	presidentially	presidentially	NOUN
ftr-415	1115	59	declared	declare	VERB
ftr-415	1115	60	disaster	disaster	NOUN
ftr-415	1115	61	.	.	PUNCT
ftr-415	1116	1	similar	similar	ADJ
ftr-415	1116	2	amounts	amount	NOUN
ftr-415	1116	3	received	receive	VERB
ftr-415	1116	4	from	from	ADP
ftr-415	1116	5	a	a	DET
ftr-415	1116	6	state	state	NOUN
ftr-415	1116	7	agency	agency	NOUN
ftr-415	1116	8	are	be	AUX
ftr-415	1116	9	excludable	excludable	ADJ
ftr-415	1116	10	under	under	ADP
ftr-415	1116	11	the	the	DET
ftr-415	1116	12	administrative	administrative	ADJ
ftr-415	1116	13	general	general	ADJ
ftr-415	1116	14	welfare	welfare	NOUN
ftr-415	1116	15	exclusion	exclusion	NOUN
ftr-415	1116	16	,	,	PUNCT
ftr-415	1116	17	and	and	CCONJ
ftr-415	1116	18	similar	similar	ADJ
ftr-415	1116	19	amounts	amount	NOUN
ftr-415	1116	20	received	receive	VERB
ftr-415	1116	21	from	from	ADP
ftr-415	1116	22	a	a	DET
ftr-415	1116	23	charity	charity	NOUN
ftr-415	1116	24	are	be	AUX
ftr-415	1116	25	excluded	exclude	VERB
ftr-415	1116	26	under	under	ADP
ftr-415	1116	27	§	§	PROPN
ftr-415	1116	28	102	102	NUM
ftr-415	1116	29	.	.	PUNCT
ftr-415	1117	1	b.	b.	PROPN
ftr-415	1117	2	qualified	qualified	PROPN
ftr-415	1117	3	deferred	defer	VERB
ftr-415	1117	4	compensation	compensation	NOUN
ftr-415	1117	5	plans	plan	NOUN
ftr-415	1117	6	1	1	NUM
ftr-415	1117	7	.	.	X
ftr-415	1117	8	rev	rev	PROPN
ftr-415	1117	9	.	.	PROPN
ftr-415	1117	10	proc	proc	PROPN
ftr-415	1117	11	.	.	PUNCT
ftr-415	1118	1	2002	2002	NUM
ftr-415	1118	2	-	-	SYM
ftr-415	1118	3	21	21	NUM
ftr-415	1118	4	,	,	PUNCT
ftr-415	1118	5	2002	2002	NUM
ftr-415	1118	6	-	-	SYM
ftr-415	1118	7	19	19	NUM
ftr-415	1118	8	i.r.b	i.r.b	NOUN
ftr-415	1118	9	.	.	PUNCT
ftr-415	1119	1	911	911	NUM
ftr-415	1119	2	(	(	PUNCT
ftr-415	1119	3	5/13/02	5/13/02	NUM
ftr-415	1119	4	)	)	PUNCT
ftr-415	1119	5	.	.	PUNCT
ftr-415	1120	1	this	this	DET
ftr-415	1120	2	revenue	revenue	NOUN
ftr-415	1120	3	procedure	procedure	NOUN
ftr-415	1120	4	describes	describe	VERB
ftr-415	1120	5	the	the	DET
ftr-415	1120	6	steps	step	NOUN
ftr-415	1120	7	that	that	PRON
ftr-415	1120	8	may	may	AUX
ftr-415	1120	9	be	be	AUX
ftr-415	1120	10	taken	take	VERB
ftr-415	1120	11	to	to	PART
ftr-415	1120	12	ensure	ensure	VERB
ftr-415	1120	13	the	the	DET
ftr-415	1120	14	qualified	qualified	ADJ
ftr-415	1120	15	status	status	NOUN
ftr-415	1120	16	of	of	ADP
ftr-415	1120	17	defined	define	VERB
ftr-415	1120	18	contribution	contribution	NOUN
ftr-415	1120	19	retirement	retirement	NOUN
ftr-415	1120	20	plans	plan	NOUN
ftr-415	1120	21	maintained	maintain	VERB
ftr-415	1120	22	by	by	ADP
ftr-415	1120	23	employee	employee	NOUN
ftr-415	1120	24	leasing	leasing	NOUN
ftr-415	1120	25	organizations	organization	NOUN
ftr-415	1120	26	(	(	PUNCT
ftr-415	1120	27	also	also	ADV
ftr-415	1120	28	called	call	VERB
ftr-415	1120	29	professional	professional	ADJ
ftr-415	1120	30	employer	employer	NOUN
ftr-415	1120	31	organizations	organization	NOUN
ftr-415	1120	32	or	or	CCONJ
ftr-415	1120	33	peos	peo	NOUN
ftr-415	1120	34	)	)	PUNCT
ftr-415	1120	35	for	for	ADP
ftr-415	1120	36	the	the	DET
ftr-415	1120	37	benefit	benefit	NOUN
ftr-415	1120	38	of	of	ADP
ftr-415	1120	39	“	"	PUNCT
ftr-415	1120	40	worksite	worksite	ADJ
ftr-415	1120	41	employees	employee	NOUN
ftr-415	1120	42	,	,	PUNCT
ftr-415	1120	43	”	"	PUNCT
ftr-415	1120	44	where	where	SCONJ
ftr-415	1120	45	there	there	PRON
ftr-415	1120	46	may	may	AUX
ftr-415	1120	47	be	be	AUX
ftr-415	1120	48	uncertainty	uncertainty	NOUN
ftr-415	1120	49	as	as	ADP
ftr-415	1120	50	to	to	ADP
ftr-415	1120	51	whether	whether	SCONJ
ftr-415	1120	52	the	the	DET
ftr-415	1120	53	employer	employer	NOUN
ftr-415	1120	54	is	be	AUX
ftr-415	1120	55	the	the	DET
ftr-415	1120	56	peo	peo	PROPN
ftr-415	1120	57	or	or	CCONJ
ftr-415	1120	58	the	the	DET
ftr-415	1120	59	client	client	NOUN
ftr-415	1120	60	organization	organization	NOUN
ftr-415	1120	61	.	.	PUNCT
ftr-415	1121	1	the	the	DET
ftr-415	1121	2	peo	peo	PROPN
ftr-415	1121	3	retirement	retirement	PROPN
ftr-415	1121	4	plan	plan	NOUN
ftr-415	1121	5	may	may	AUX
ftr-415	1121	6	either	either	CCONJ
ftr-415	1121	7	be	be	AUX
ftr-415	1121	8	converted	convert	VERB
ftr-415	1121	9	into	into	ADP
ftr-415	1121	10	a	a	DET
ftr-415	1121	11	“	"	PUNCT
ftr-415	1121	12	multiple	multiple	ADJ
ftr-415	1121	13	employer	employer	NOUN
ftr-415	1121	14	plan	plan	NOUN
ftr-415	1121	15	”	"	PUNCT
ftr-415	1121	16	or	or	CCONJ
ftr-415	1121	17	be	be	AUX
ftr-415	1121	18	terminated	terminate	VERB
ftr-415	1121	19	by	by	ADP
ftr-415	1121	20	various	various	ADJ
ftr-415	1121	21	dates	date	NOUN
ftr-415	1121	22	in	in	ADP
ftr-415	1121	23	2003	2003	NUM
ftr-415	1121	24	.	.	PUNCT
ftr-415	1122	1	2	2	NUM
ftr-415	1122	2	.	.	NOUN
ftr-415	1122	3	reg-105885	reg-105885	NOUN
ftr-415	1122	4	-	-	PUNCT
ftr-415	1122	5	99	99	NUM
ftr-415	1122	6	,	,	PUNCT
ftr-415	1122	7	compensation	compensation	NOUN
ftr-415	1122	8	deferred	defer	VERB
ftr-415	1122	9	under	under	ADP
ftr-415	1122	10	eligible	eligible	ADJ
ftr-415	1122	11	deferred	defer	VERB
ftr-415	1122	12	compensation	compensation	NOUN
ftr-415	1122	13	plans	plan	NOUN
ftr-415	1122	14	,	,	PUNCT
ftr-415	1122	15	67	67	NUM
ftr-415	1122	16	f.r	f.r	NOUN
ftr-415	1122	17	.	.	PROPN
ftr-415	1122	18	30826	30826	NUM
ftr-415	1122	19	(	(	PUNCT
ftr-415	1122	20	5/8/02	5/8/02	NUM
ftr-415	1122	21	)	)	PUNCT
ftr-415	1122	22	.	.	PUNCT
ftr-415	1123	1	the	the	DET
ftr-415	1123	2	treasury	treasury	PROPN
ftr-415	1123	3	department	department	PROPN
ftr-415	1123	4	has	have	AUX
ftr-415	1123	5	promulgated	promulgate	VERB
ftr-415	1123	6	proposed	propose	VERB
ftr-415	1123	7	regulations	regulation	NOUN
ftr-415	1123	8	[	[	X
ftr-415	1123	9	prop	prop	NOUN
ftr-415	1123	10	.	.	PUNCT
ftr-415	1124	1	regs	regs	PROPN
ftr-415	1124	2	.	.	PUNCT
ftr-415	1125	1	§	§	PROPN
ftr-415	1125	2	§	§	PROPN
ftr-415	1125	3	1.457	1.457	NUM
ftr-415	1125	4	-	-	SYM
ftr-415	1125	5	1	1	NUM
ftr-415	1125	6	through	through	ADP
ftr-415	1125	7	1.457	1.457	NUM
ftr-415	1125	8	-	-	SYM
ftr-415	1125	9	12	12	NUM
ftr-415	1125	10	]	]	PUNCT
ftr-415	1125	11	to	to	PART
ftr-415	1125	12	provide	provide	VERB
ftr-415	1125	13	guidance	guidance	NOUN
ftr-415	1125	14	on	on	ADP
ftr-415	1125	15	compensation	compensation	NOUN
ftr-415	1125	16	of	of	ADP
ftr-415	1125	17	employees	employee	NOUN
ftr-415	1125	18	of	of	ADP
ftr-415	1125	19	state	state	NOUN
ftr-415	1125	20	and	and	CCONJ
ftr-415	1125	21	local	local	ADJ
ftr-415	1125	22	governments	government	NOUN
ftr-415	1125	23	and	and	CCONJ
ftr-415	1125	24	tax	tax	NOUN
ftr-415	1125	25	-	-	PUNCT
ftr-415	1125	26	exempt	exempt	ADJ
ftr-415	1125	27	entities	entity	NOUN
ftr-415	1125	28	deferred	defer	VERB
ftr-415	1125	29	under	under	ADP
ftr-415	1125	30	§	§	PROPN
ftr-415	1125	31	457(d	457(d	PROPN
ftr-415	1125	32	)	)	PUNCT
ftr-415	1125	33	.	.	PUNCT
ftr-415	1126	1	the	the	DET
ftr-415	1126	2	120	120	NUM
ftr-415	1126	3	florida	florida	PROPN
ftr-415	1126	4	tax	tax	NOUN
ftr-415	1126	5	review	review	NOUN
ftr-415	1126	6	[	[	X
ftr-415	1126	7	vol.6	vol.6	NUM
ftr-415	1126	8	:	:	PUNCT
ftr-415	1126	9	si	si	PROPN
ftr-415	1126	10	proposed	propose	VERB
ftr-415	1126	11	regulations	regulation	NOUN
ftr-415	1126	12	reflect	reflect	VERB
ftr-415	1126	13	the	the	DET
ftr-415	1126	14	changes	change	NOUN
ftr-415	1126	15	made	make	VERB
ftr-415	1126	16	to	to	ADP
ftr-415	1126	17	§	§	VERB
ftr-415	1126	18	457	457	NUM
ftr-415	1126	19	by	by	ADP
ftr-415	1126	20	the	the	DET
ftr-415	1126	21	tax	tax	NOUN
ftr-415	1126	22	reform	reform	NOUN
ftr-415	1126	23	act	act	NOUN
ftr-415	1126	24	of	of	ADP
ftr-415	1126	25	1986	1986	NUM
ftr-415	1126	26	,	,	PUNCT
ftr-415	1126	27	the	the	DET
ftr-415	1126	28	small	small	ADJ
ftr-415	1126	29	business	business	NOUN
ftr-415	1126	30	job	job	NOUN
ftr-415	1126	31	protection	protection	NOUN
ftr-415	1126	32	act	act	NOUN
ftr-415	1126	33	of	of	ADP
ftr-415	1126	34	1996	1996	NUM
ftr-415	1126	35	,	,	PUNCT
ftr-415	1126	36	pub	pub	NOUN
ftr-415	1126	37	.	.	PUNCT
ftr-415	1127	1	l.	l.	PROPN
ftr-415	1127	2	no	no	INTJ
ftr-415	1127	3	.	.	PROPN
ftr-415	1128	1	104	104	NUM
ftr-415	1128	2	-	-	SYM
ftr-415	1128	3	188	188	NUM
ftr-415	1128	4	,	,	PUNCT
ftr-415	1128	5	110	110	NUM
ftr-415	1128	6	stat	stat	NOUN
ftr-415	1128	7	.	.	PUNCT
ftr-415	1129	1	1755	1755	NUM
ftr-415	1129	2	(	(	PUNCT
ftr-415	1129	3	8/20/96	8/20/96	NUM
ftr-415	1129	4	)	)	PUNCT
ftr-415	1129	5	,	,	PUNCT
ftr-415	1129	6	the	the	DET
ftr-415	1129	7	taxpayer	taxpayer	NOUN
ftr-415	1129	8	relief	relief	PROPN
ftr-415	1129	9	act	act	NOUN
ftr-415	1129	10	of	of	ADP
ftr-415	1129	11	1997	1997	NUM
ftr-415	1129	12	,	,	PUNCT
ftr-415	1129	13	pub	pub	NOUN
ftr-415	1129	14	.	.	PUNCT
ftr-415	1130	1	l.	l.	PROPN
ftr-415	1130	2	no	no	INTJ
ftr-415	1130	3	.	.	PROPN
ftr-415	1131	1	105	105	NUM
ftr-415	1131	2	-	-	SYM
ftr-415	1131	3	34	34	NUM
ftr-415	1131	4	,	,	PUNCT
ftr-415	1131	5	111	111	NUM
ftr-415	1131	6	stat	stat	NOUN
ftr-415	1131	7	.	.	PUNCT
ftr-415	1132	1	788	788	NUM
ftr-415	1132	2	(	(	PUNCT
ftr-415	1132	3	8/5/97	8/5/97	NUM
ftr-415	1132	4	)	)	PUNCT
ftr-415	1132	5	,	,	PUNCT
ftr-415	1132	6	the	the	DET
ftr-415	1132	7	economic	economic	ADJ
ftr-415	1132	8	growth	growth	NOUN
ftr-415	1132	9	and	and	CCONJ
ftr-415	1132	10	tax	tax	NOUN
ftr-415	1132	11	relief	relief	NOUN
ftr-415	1132	12	reconciliation	reconciliation	NOUN
ftr-415	1132	13	act	act	NOUN
ftr-415	1132	14	of	of	ADP
ftr-415	1132	15	2001	2001	NUM
ftr-415	1132	16	,	,	PUNCT
ftr-415	1132	17	pub	pub	NOUN
ftr-415	1132	18	.	.	PUNCT
ftr-415	1133	1	l.	l.	PROPN
ftr-415	1133	2	no	no	INTJ
ftr-415	1133	3	.	.	PUNCT
ftr-415	1134	1	107	107	NUM
ftr-415	1134	2	-	-	SYM
ftr-415	1134	3	16	16	NUM
ftr-415	1134	4	,	,	PUNCT
ftr-415	1134	5	115	115	NUM
ftr-415	1134	6	stat	stat	NOUN
ftr-415	1134	7	.	.	PUNCT
ftr-415	1135	1	28	28	NUM
ftr-415	1135	2	(	(	PUNCT
ftr-415	1135	3	6/7/01	6/7/01	NUM
ftr-415	1135	4	)	)	PUNCT
ftr-415	1135	5	,	,	PUNCT
ftr-415	1135	6	the	the	DET
ftr-415	1135	7	job	job	NOUN
ftr-415	1135	8	creation	creation	NOUN
ftr-415	1135	9	and	and	CCONJ
ftr-415	1135	10	worker	worker	NOUN
ftr-415	1135	11	assistance	assistance	NOUN
ftr-415	1135	12	act	act	NOUN
ftr-415	1135	13	of	of	ADP
ftr-415	1135	14	2002	2002	NUM
ftr-415	1135	15	,	,	PUNCT
ftr-415	1135	16	pub	pub	NOUN
ftr-415	1135	17	.	.	PUNCT
ftr-415	1136	1	l.	l.	PROPN
ftr-415	1136	2	no	no	INTJ
ftr-415	1136	3	.	.	PUNCT
ftr-415	1137	1	107	107	NUM
ftr-415	1137	2	-	-	SYM
ftr-415	1137	3	147	147	NUM
ftr-415	1137	4	,	,	PUNCT
ftr-415	1137	5	116	116	NUM
ftr-415	1137	6	stat	stat	NOUN
ftr-415	1137	7	.	.	PUNCT
ftr-415	1138	1	21	21	NUM
ftr-415	1138	2	(	(	PUNCT
ftr-415	1138	3	3/9/02	3/9/02	NUM
ftr-415	1138	4	)	)	PUNCT
ftr-415	1138	5	,	,	PUNCT
ftr-415	1138	6	and	and	CCONJ
ftr-415	1138	7	other	other	ADJ
ftr-415	1138	8	legislation	legislation	NOUN
ftr-415	1138	9	.	.	PUNCT
ftr-415	1139	1	3	3	X
ftr-415	1139	2	.	.	X
ftr-415	1139	3	they	they	PRON
ftr-415	1139	4	’re	’re	AUX
ftr-415	1139	5	taking	take	VERB
ftr-415	1139	6	all	all	DET
ftr-415	1139	7	the	the	DET
ftr-415	1139	8	fun	fun	NOUN
ftr-415	1139	9	out	out	ADP
ftr-415	1139	10	of	of	ADP
ftr-415	1139	11	calculating	calculate	VERB
ftr-415	1139	12	minimum	minimum	NOUN
ftr-415	1139	13	required	require	VERB
ftr-415	1139	14	distributions	distribution	NOUN
ftr-415	1139	15	from	from	ADP
ftr-415	1139	16	plans	plan	NOUN
ftr-415	1139	17	and	and	CCONJ
ftr-415	1139	18	iras	ira	NOUN
ftr-415	1139	19	.	.	PROPN
ftr-415	1139	20	reg-130477	reg-130477	NOUN
ftr-415	1139	21	-	-	PUNCT
ftr-415	1139	22	00	00	NUM
ftr-415	1139	23	and	and	CCONJ
ftr-415	1139	24	reg130481	reg130481	NOUN
ftr-415	1139	25	-	-	PUNCT
ftr-415	1139	26	00	00	NUM
ftr-415	1139	27	,	,	PUNCT
ftr-415	1139	28	required	require	VERB
ftr-415	1139	29	distributions	distribution	NOUN
ftr-415	1139	30	from	from	ADP
ftr-415	1139	31	retirement	retirement	NOUN
ftr-415	1139	32	plans	plan	NOUN
ftr-415	1139	33	,	,	PUNCT
ftr-415	1139	34	66	66	NUM
ftr-415	1139	35	f.r	f.r	NOUN
ftr-415	1139	36	.	.	PROPN
ftr-415	1139	37	3928	3928	NUM
ftr-415	1139	38	(	(	PUNCT
ftr-415	1139	39	1/17/01	1/17/01	NUM
ftr-415	1139	40	)	)	PUNCT
ftr-415	1139	41	.	.	PUNCT
ftr-415	1140	1	proposed	propose	VERB
ftr-415	1140	2	regulations	regulation	NOUN
ftr-415	1140	3	under	under	ADP
ftr-415	1140	4	§	§	PROPN
ftr-415	1140	5	401(a)(9	401(a)(9	PROPN
ftr-415	1140	6	)	)	PUNCT
ftr-415	1140	7	,	,	PUNCT
ftr-415	1140	8	etc	etc	X
ftr-415	1140	9	.	.	X
ftr-415	1140	10	,	,	PUNCT
ftr-415	1140	11	substantially	substantially	ADV
ftr-415	1140	12	simplify	simplify	VERB
ftr-415	1140	13	the	the	DET
ftr-415	1140	14	calculation	calculation	NOUN
ftr-415	1140	15	of	of	ADP
ftr-415	1140	16	minimum	minimum	ADJ
ftr-415	1140	17	required	require	VERB
ftr-415	1140	18	distributions	distribution	NOUN
ftr-415	1140	19	from	from	ADP
ftr-415	1140	20	qualified	qualified	ADJ
ftr-415	1140	21	plans	plan	NOUN
ftr-415	1140	22	,	,	PUNCT
ftr-415	1140	23	iras	ira	NOUN
ftr-415	1140	24	,	,	PUNCT
ftr-415	1140	25	and	and	CCONJ
ftr-415	1140	26	other	other	ADJ
ftr-415	1140	27	related	related	ADJ
ftr-415	1140	28	retirement	retirement	NOUN
ftr-415	1140	29	savings	saving	NOUN
ftr-415	1140	30	vehicles	vehicle	NOUN
ftr-415	1140	31	.	.	PUNCT
ftr-415	1141	1	the	the	DET
ftr-415	1141	2	changes	change	NOUN
ftr-415	1141	3	in	in	ADP
ftr-415	1141	4	the	the	DET
ftr-415	1141	5	proposed	propose	VERB
ftr-415	1141	6	regulations	regulation	NOUN
ftr-415	1141	7	are	be	AUX
ftr-415	1141	8	based	base	VERB
ftr-415	1141	9	on	on	ADP
ftr-415	1141	10	the	the	DET
ftr-415	1141	11	concept	concept	NOUN
ftr-415	1141	12	of	of	ADP
ftr-415	1141	13	a	a	DET
ftr-415	1141	14	uniform	uniform	ADJ
ftr-415	1141	15	lifetime	lifetime	NOUN
ftr-415	1141	16	distribution	distribution	NOUN
ftr-415	1141	17	period	period	NOUN
ftr-415	1141	18	.	.	PUNCT
ftr-415	1142	1	the	the	DET
ftr-415	1142	2	regulations	regulation	NOUN
ftr-415	1142	3	provide	provide	VERB
ftr-415	1142	4	a	a	DET
ftr-415	1142	5	single	single	ADJ
ftr-415	1142	6	table	table	NOUN
ftr-415	1142	7	that	that	SCONJ
ftr-415	1142	8	any	any	DET
ftr-415	1142	9	recipient	recipient	NOUN
ftr-415	1142	10	can	can	AUX
ftr-415	1142	11	use	use	VERB
ftr-415	1142	12	to	to	PART
ftr-415	1142	13	calculate	calculate	VERB
ftr-415	1142	14	his	his	PRON
ftr-415	1142	15	or	or	CCONJ
ftr-415	1142	16	her	her	PRON
ftr-415	1142	17	yearly	yearly	ADJ
ftr-415	1142	18	mrd	mrd	ADJ
ftr-415	1142	19	amount	amount	NOUN
ftr-415	1142	20	by	by	ADP
ftr-415	1142	21	plugging	plug	VERB
ftr-415	1142	22	in	in	ADP
ftr-415	1142	23	his	his	PRON
ftr-415	1142	24	or	or	CCONJ
ftr-415	1142	25	her	her	PRON
ftr-415	1142	26	age	age	NOUN
ftr-415	1142	27	and	and	CCONJ
ftr-415	1142	28	the	the	DET
ftr-415	1142	29	prior	prior	ADJ
ftr-415	1142	30	year	year	NOUN
ftr-415	1142	31	-	-	PUNCT
ftr-415	1142	32	end	end	NOUN
ftr-415	1142	33	balance	balance	NOUN
ftr-415	1142	34	of	of	ADP
ftr-415	1142	35	his	his	PRON
ftr-415	1142	36	or	or	CCONJ
ftr-415	1142	37	her	her	PRON
ftr-415	1142	38	retirement	retirement	NOUN
ftr-415	1142	39	account	account	NOUN
ftr-415	1142	40	or	or	CCONJ
ftr-415	1142	41	ira	ira	PROPN
ftr-415	1142	42	.	.	PUNCT
ftr-415	1143	1	the	the	DET
ftr-415	1143	2	table	table	NOUN
ftr-415	1143	3	eliminates	eliminate	VERB
ftr-415	1143	4	the	the	DET
ftr-415	1143	5	need	need	NOUN
ftr-415	1143	6	to	to	PART
ftr-415	1143	7	elect	elect	VERB
ftr-415	1143	8	recalculation	recalculation	NOUN
ftr-415	1143	9	of	of	ADP
ftr-415	1143	10	life	life	NOUN
ftr-415	1143	11	expectancy	expectancy	NOUN
ftr-415	1143	12	,	,	PUNCT
ftr-415	1143	13	determine	determine	VERB
ftr-415	1143	14	a	a	DET
ftr-415	1143	15	designated	designate	VERB
ftr-415	1143	16	beneficiary	beneficiary	NOUN
ftr-415	1143	17	by	by	ADP
ftr-415	1143	18	the	the	DET
ftr-415	1143	19	required	required	ADJ
ftr-415	1143	20	beginning	beginning	NOUN
ftr-415	1143	21	date	date	NOUN
ftr-415	1143	22	,	,	PUNCT
ftr-415	1143	23	or	or	CCONJ
ftr-415	1143	24	satisfy	satisfy	VERB
ftr-415	1143	25	a	a	DET
ftr-415	1143	26	separate	separate	ADJ
ftr-415	1143	27	incidental	incidental	ADJ
ftr-415	1143	28	death	death	NOUN
ftr-415	1143	29	benefit	benefit	NOUN
ftr-415	1143	30	rule	rule	NOUN
ftr-415	1143	31	.	.	PUNCT
ftr-415	1144	1	the	the	DET
ftr-415	1144	2	proposed	propose	VERB
ftr-415	1144	3	regulations	regulation	NOUN
ftr-415	1144	4	will	will	AUX
ftr-415	1144	5	result	result	VERB
ftr-415	1144	6	in	in	ADP
ftr-415	1144	7	reducing	reduce	VERB
ftr-415	1144	8	mrds	mrd	NOUN
ftr-415	1144	9	for	for	ADP
ftr-415	1144	10	the	the	DET
ftr-415	1144	11	vast	vast	ADJ
ftr-415	1144	12	majority	majority	NOUN
ftr-415	1144	13	of	of	ADP
ftr-415	1144	14	employees	employee	NOUN
ftr-415	1144	15	and	and	CCONJ
ftr-415	1144	16	ira	ira	PROPN
ftr-415	1144	17	holders	holder	NOUN
ftr-415	1144	18	.	.	PUNCT
ftr-415	1145	1	although	although	SCONJ
ftr-415	1145	2	m	m	NOUN
ftr-415	1145	3	rds	rd	NOUN
ftr-415	1145	4	will	will	AUX
ftr-415	1145	5	be	be	AUX
ftr-415	1145	6	calculated	calculate	VERB
ftr-415	1145	7	without	without	ADP
ftr-415	1145	8	regard	regard	NOUN
ftr-415	1145	9	to	to	ADP
ftr-415	1145	10	the	the	DET
ftr-415	1145	11	beneficiary	beneficiary	NOUN
ftr-415	1145	12	’s	’s	PART
ftr-415	1145	13	age	age	NOUN
ftr-415	1145	14	,	,	PUNCT
ftr-415	1145	15	the	the	DET
ftr-415	1145	16	regulations	regulation	NOUN
ftr-415	1145	17	will	will	AUX
ftr-415	1145	18	continue	continue	VERB
ftr-415	1145	19	to	to	PART
ftr-415	1145	20	permit	permit	VERB
ftr-415	1145	21	a	a	DET
ftr-415	1145	22	longer	long	ADJ
ftr-415	1145	23	payout	payout	ADJ
ftr-415	1145	24	period	period	NOUN
ftr-415	1145	25	if	if	SCONJ
ftr-415	1145	26	the	the	DET
ftr-415	1145	27	beneficiary	beneficiary	NOUN
ftr-415	1145	28	is	be	AUX
ftr-415	1145	29	a	a	DET
ftr-415	1145	30	spouse	spouse	NOUN
ftr-415	1145	31	more	more	ADJ
ftr-415	1145	32	than	than	ADP
ftr-415	1145	33	10	10	NUM
ftr-415	1145	34	years	year	NOUN
ftr-415	1145	35	younger	young	ADJ
ftr-415	1145	36	than	than	ADP
ftr-415	1145	37	the	the	DET
ftr-415	1145	38	employee	employee	NOUN
ftr-415	1145	39	.	.	PUNCT
ftr-415	1146	1	payments	payment	NOUN
ftr-415	1146	2	after	after	ADP
ftr-415	1146	3	the	the	DET
ftr-415	1146	4	death	death	NOUN
ftr-415	1146	5	of	of	ADP
ftr-415	1146	6	the	the	DET
ftr-415	1146	7	employee	employee	NOUN
ftr-415	1146	8	or	or	CCONJ
ftr-415	1146	9	participant	participant	NOUN
ftr-415	1146	10	may	may	AUX
ftr-415	1146	11	be	be	AUX
ftr-415	1146	12	made	make	VERB
ftr-415	1146	13	over	over	ADP
ftr-415	1146	14	the	the	DET
ftr-415	1146	15	life	life	NOUN
ftr-415	1146	16	expectancy	expectancy	NOUN
ftr-415	1146	17	of	of	ADP
ftr-415	1146	18	the	the	DET
ftr-415	1146	19	beneficiary	beneficiary	NOUN
ftr-415	1146	20	designated	designate	VERB
ftr-415	1146	21	by	by	ADP
ftr-415	1146	22	the	the	DET
ftr-415	1146	23	close	close	NOUN
ftr-415	1146	24	of	of	ADP
ftr-415	1146	25	the	the	DET
ftr-415	1146	26	year	year	NOUN
ftr-415	1146	27	following	follow	VERB
ftr-415	1146	28	the	the	DET
ftr-415	1146	29	participant	participant	NOUN
ftr-415	1146	30	’s	’s	PART
ftr-415	1146	31	death	death	NOUN
ftr-415	1146	32	.	.	PUNCT
ftr-415	1147	1	a.	a.	NOUN
ftr-415	1147	2	regulations	regulation	NOUN
ftr-415	1147	3	are	be	AUX
ftr-415	1147	4	final	final	ADJ
ftr-415	1147	5	.	.	PUNCT
ftr-415	1148	1	t.d	t.d	PROPN
ftr-415	1148	2	.	.	PROPN
ftr-415	1148	3	8987	8987	NUM
ftr-415	1148	4	,	,	PUNCT
ftr-415	1148	5	required	require	VERB
ftr-415	1148	6	distributions	distribution	NOUN
ftr-415	1148	7	from	from	ADP
ftr-415	1148	8	retirement	retirement	NOUN
ftr-415	1148	9	p	p	NOUN
ftr-415	1148	10	lans	lan	NOUN
ftr-415	1148	11	,	,	PUNCT
ftr-415	1148	12	67	67	NUM
ftr-415	1148	13	f.r	f.r	NOUN
ftr-415	1148	14	.	.	NOUN
ftr-415	1148	15	18988	18988	NUM
ftr-415	1148	16	(	(	PUNCT
ftr-415	1148	17	4/17/02	4/17/02	NOUN
ftr-415	1148	18	)	)	PUNCT
ftr-415	1148	19	.	.	PUNCT
ftr-415	1149	1	the	the	DET
ftr-415	1149	2	final	final	ADJ
ftr-415	1149	3	regulations	regulation	NOUN
ftr-415	1149	4	retain	retain	VERB
ftr-415	1149	5	the	the	DET
ftr-415	1149	6	simplifications	simplification	NOUN
ftr-415	1149	7	to	to	ADP
ftr-415	1149	8	the	the	DET
ftr-415	1149	9	minimum	minimum	ADJ
ftr-415	1149	10	distribution	distribution	NOUN
ftr-415	1149	11	rules	rule	NOUN
ftr-415	1149	12	for	for	ADP
ftr-415	1149	13	separate	separate	ADJ
ftr-415	1149	14	accounts	account	NOUN
ftr-415	1149	15	provided	provide	VERB
ftr-415	1149	16	in	in	ADP
ftr-415	1149	17	the	the	DET
ftr-415	1149	18	2001	2001	NUM
ftr-415	1149	19	proposed	propose	VERB
ftr-415	1149	20	regulations	regulation	NOUN
ftr-415	1149	21	,	,	PUNCT
ftr-415	1149	22	including	include	VERB
ftr-415	1149	23	the	the	DET
ftr-415	1149	24	calculation	calculation	NOUN
ftr-415	1149	25	of	of	ADP
ftr-415	1149	26	the	the	DET
ftr-415	1149	27	mrd	mrd	PROPN
ftr-415	1149	28	during	during	ADP
ftr-415	1149	29	the	the	DET
ftr-415	1149	30	individual	individual	NOUN
ftr-415	1149	31	's	's	PART
ftr-415	1149	32	lifetime	lifetime	NOUN
ftr-415	1149	33	using	use	VERB
ftr-415	1149	34	a	a	DET
ftr-415	1149	35	uniform	uniform	ADJ
ftr-415	1149	36	table	table	NOUN
ftr-415	1149	37	(	(	PUNCT
ftr-415	1149	38	which	which	PRON
ftr-415	1149	39	has	have	AUX
ftr-415	1149	40	been	be	AUX
ftr-415	1149	41	changed	change	VERB
ftr-415	1149	42	in	in	ADP
ftr-415	1149	43	the	the	DET
ftr-415	1149	44	final	final	ADJ
ftr-415	1149	45	regulations	regulation	NOUN
ftr-415	1149	46	to	to	PART
ftr-415	1149	47	reflect	reflect	VERB
ftr-415	1149	48	updated	update	VERB
ftr-415	1149	49	mortality	mortality	NOUN
ftr-415	1149	50	calculations	calculation	NOUN
ftr-415	1149	51	)	)	PUNCT
ftr-415	1149	52	.	.	PUNCT
ftr-415	1150	1	the	the	DET
ftr-415	1150	2	final	final	ADJ
ftr-415	1150	3	regulations	regulation	NOUN
ftr-415	1150	4	change	change	VERB
ftr-415	1150	5	the	the	DET
ftr-415	1150	6	date	date	NOUN
ftr-415	1150	7	for	for	ADP
ftr-415	1150	8	determining	determine	VERB
ftr-415	1150	9	the	the	DET
ftr-415	1150	10	designated	designate	VERB
ftr-415	1150	11	beneficiary	beneficiary	NOUN
ftr-415	1150	12	to	to	ADP
ftr-415	1150	13	september	september	PROPN
ftr-415	1150	14	30	30	NUM
ftr-415	1150	15	of	of	ADP
ftr-415	1150	16	the	the	DET
ftr-415	1150	17	year	year	NOUN
ftr-415	1150	18	following	follow	VERB
ftr-415	1150	19	the	the	DET
ftr-415	1150	20	year	year	NOUN
ftr-415	1150	21	of	of	ADP
ftr-415	1150	22	the	the	DET
ftr-415	1150	23	employee	employee	NOUN
ftr-415	1150	24	's	's	PART
ftr-415	1150	25	death	death	NOUN
ftr-415	1150	26	(	(	PUNCT
ftr-415	1150	27	to	to	PART
ftr-415	1150	28	permit	permit	VERB
ftr-415	1150	29	sufficient	sufficient	ADJ
ftr-415	1150	30	time	time	NOUN
ftr-415	1150	31	to	to	PART
ftr-415	1150	32	calculate	calculate	VERB
ftr-415	1150	33	the	the	DET
ftr-415	1150	34	mrd	mrd	PROPN
ftr-415	1150	35	before	before	ADP
ftr-415	1150	36	the	the	DET
ftr-415	1150	37	end	end	NOUN
ftr-415	1150	38	of	of	ADP
ftr-415	1150	39	the	the	DET
ftr-415	1150	40	year	year	NOUN
ftr-415	1150	41	)	)	PUNCT
ftr-415	1150	42	.	.	PUNCT
ftr-415	1151	1	the	the	DET
ftr-415	1151	2	temporary	temporary	ADJ
ftr-415	1151	3	regulations	regulation	NOUN
ftr-415	1151	4	provide	provide	VERB
ftr-415	1151	5	a	a	DET
ftr-415	1151	6	number	number	NOUN
ftr-415	1151	7	of	of	ADP
ftr-415	1151	8	changes	change	NOUN
ftr-415	1151	9	to	to	ADP
ftr-415	1151	10	the	the	DET
ftr-415	1151	11	annuity	annuity	NOUN
ftr-415	1151	12	rules	rule	NOUN
ftr-415	1151	13	in	in	ADP
ftr-415	1151	14	the	the	DET
ftr-415	1151	15	proposed	propose	VERB
ftr-415	1151	16	regulations	regulation	NOUN
ftr-415	1151	17	,	,	PUNCT
ftr-415	1151	18	which	which	PRON
ftr-415	1151	19	merely	merely	ADV
ftr-415	1151	20	reflected	reflect	VERB
ftr-415	1151	21	the	the	DET
ftr-415	1151	22	1987	1987	NUM
ftr-415	1151	23	proposed	propose	VERB
ftr-415	1151	24	regulations	regulation	NOUN
ftr-415	1151	25	.	.	PUNCT
ftr-415	1152	1	the	the	DET
ftr-415	1152	2	final	final	ADJ
ftr-415	1152	3	regulations	regulation	NOUN
ftr-415	1152	4	are	be	AUX
ftr-415	1152	5	effective	effective	ADJ
ftr-415	1152	6	for	for	ADP
ftr-415	1152	7	2003	2003	NUM
ftr-415	1152	8	and	and	CCONJ
ftr-415	1152	9	following	follow	VERB
ftr-415	1152	10	calendar	calendar	NOUN
ftr-415	1152	11	years	year	NOUN
ftr-415	1152	12	.	.	PUNCT
ftr-415	1153	1	for	for	ADP
ftr-415	1153	2	determining	determine	VERB
ftr-415	1153	3	minimum	minimum	ADJ
ftr-415	1153	4	distributions	distribution	NOUN
ftr-415	1153	5	for	for	ADP
ftr-415	1153	6	the	the	DET
ftr-415	1153	7	year	year	NOUN
ftr-415	1153	8	2002	2002	NUM
ftr-415	1153	9	,	,	PUNCT
ftr-415	1153	10	taxpayers	taxpayer	NOUN
ftr-415	1153	11	may	may	AUX
ftr-415	1153	12	rely	rely	VERB
ftr-415	1153	13	on	on	ADP
ftr-415	1153	14	the	the	DET
ftr-415	1153	15	final	final	ADJ
ftr-415	1153	16	regulations	regulation	NOUN
ftr-415	1153	17	,	,	PUNCT
ftr-415	1153	18	the	the	DET
ftr-415	1153	19	2001	2001	NUM
ftr-415	1153	20	proposed	propose	VERB
ftr-415	1153	21	regulations	regulation	NOUN
ftr-415	1153	22	,	,	PUNCT
ftr-415	1153	23	or	or	CCONJ
ftr-415	1153	24	the	the	DET
ftr-415	1153	25	1987	1987	NUM
ftr-415	1153	26	proposed	propose	VERB
ftr-415	1153	27	regulations	regulation	NOUN
ftr-415	1153	28	.	.	PUNCT
ftr-415	1154	1	b.	b.	PROPN
ftr-415	1154	2	just	just	ADV
ftr-415	1154	3	“	"	PUNCT
ftr-415	1154	4	snap	snap	VERB
ftr-415	1154	5	on	on	ADP
ftr-415	1154	6	”	"	PUNCT
ftr-415	1154	7	these	these	DET
ftr-415	1154	8	m	m	PROPN
ftr-415	1154	9	odel	odel	PROPN
ftr-415	1154	10	plan	plan	NOUN
ftr-415	1154	11	amendments	amendment	NOUN
ftr-415	1154	12	to	to	PART
ftr-415	1154	13	comply	comply	VERB
ftr-415	1154	14	with	with	ADP
ftr-415	1154	15	the	the	DET
ftr-415	1154	16	new	new	ADJ
ftr-415	1154	17	mrd	mrd	ADJ
ftr-415	1154	18	regulations	regulation	NOUN
ftr-415	1154	19	.	.	PUNCT
ftr-415	1155	1	rev	rev	PROPN
ftr-415	1155	2	.	.	PROPN
ftr-415	1155	3	proc	proc	PROPN
ftr-415	1155	4	.	.	PUNCT
ftr-415	1156	1	2002	2002	NUM
ftr-415	1156	2	-	-	SYM
ftr-415	1156	3	29	29	NUM
ftr-415	1156	4	,	,	PUNCT
ftr-415	1156	5	2002	2002	NUM
ftr-415	1156	6	-	-	SYM
ftr-415	1156	7	24	24	NUM
ftr-415	1156	8	i.r.b	i.r.b	NOUN
ftr-415	1156	9	.	.	PUNCT
ftr-415	1157	1	1176	1176	NUM
ftr-415	1157	2	(	(	PUNCT
ftr-415	1157	3	6/17/02	6/17/02	NUM
ftr-415	1157	4	)	)	PUNCT
ftr-415	1157	5	.	.	PUNCT
ftr-415	1158	1	this	this	DET
ftr-415	1158	2	revenue	revenue	NOUN
ftr-415	1158	3	procedure	procedure	NOUN
ftr-415	1158	4	provides	provide	VERB
ftr-415	1158	5	model	model	NOUN
ftr-415	1158	6	plan	plan	NOUN
ftr-415	1158	7	amendments	amendment	NOUN
ftr-415	1158	8	for	for	ADP
ftr-415	1158	9	plans	plan	NOUN
ftr-415	1158	10	to	to	PART
ftr-415	1158	11	comply	comply	VERB
ftr-415	1158	12	with	with	ADP
ftr-415	1158	13	the	the	DET
ftr-415	1158	14	final	final	ADJ
ftr-415	1158	15	and	and	CCONJ
ftr-415	1158	16	temporary	temporary	ADJ
ftr-415	1158	17	regulations	regulation	NOUN
ftr-415	1158	18	under	under	ADP
ftr-415	1158	19	the	the	DET
ftr-415	1158	20	§	§	PROPN
ftr-415	1158	21	401(a)(9	401(a)(9	PROPN
ftr-415	1158	22	)	)	PUNCT
ftr-415	1158	23	minimum	minimum	ADJ
ftr-415	1158	24	distribution	distribution	NOUN
ftr-415	1158	25	rules	rule	NOUN
ftr-415	1158	26	.	.	PUNCT
ftr-415	1159	1	generally	generally	ADV
ftr-415	1159	2	,	,	PUNCT
ftr-415	1159	3	plans	plan	NOUN
ftr-415	1159	4	must	must	AUX
ftr-415	1159	5	be	be	AUX
ftr-415	1159	6	amended	amend	VERB
ftr-415	1159	7	by	by	ADP
ftr-415	1159	8	the	the	DET
ftr-415	1159	9	end	end	NOUN
ftr-415	1159	10	of	of	ADP
ftr-415	1159	11	the	the	DET
ftr-415	1159	12	first	first	ADJ
ftr-415	1159	13	year	year	NOUN
ftr-415	1159	14	beginning	begin	VERB
ftr-415	1159	15	on	on	ADP
ftr-415	1159	16	or	or	CCONJ
ftr-415	1159	17	after	after	ADP
ftr-415	1159	18	1/1/03	1/1/03	NUM
ftr-415	1159	19	.	.	PROPN
ftr-415	1159	20	4	4	NUM
ftr-415	1159	21	.	.	PUNCT
ftr-415	1159	22	epcrs	epcrs	PROPN
ftr-415	1159	23	updated	update	VERB
ftr-415	1159	24	.	.	PUNCT
ftr-415	1160	1	rev	rev	PROPN
ftr-415	1160	2	,	,	PUNCT
ftr-415	1160	3	proc	proc	NOUN
ftr-415	1160	4	.	.	PUNCT
ftr-415	1161	1	2002	2002	NUM
ftr-415	1161	2	-	-	SYM
ftr-415	1161	3	47	47	NUM
ftr-415	1161	4	,	,	PUNCT
ftr-415	1161	5	2002	2002	NUM
ftr-415	1161	6	-	-	SYM
ftr-415	1161	7	29	29	NUM
ftr-415	1161	8	i.r.b	i.r.b	NOUN
ftr-415	1161	9	.	.	PUNCT
ftr-415	1162	1	133	133	NUM
ftr-415	1162	2	(	(	PUNCT
ftr-415	1162	3	7/22/02	7/22/02	NUM
ftr-415	1162	4	)	)	PUNCT
ftr-415	1162	5	.	.	PUNCT
ftr-415	1163	1	according	accord	VERB
ftr-415	1163	2	to	to	ADP
ftr-415	1163	3	the	the	DET
ftr-415	1163	4	revenue	revenue	NOUN
ftr-415	1163	5	procedure	procedure	NOUN
ftr-415	1163	6	:	:	PUNCT
ftr-415	1163	7	this	this	DET
ftr-415	1163	8	revenue	revenue	NOUN
ftr-415	1163	9	procedure	procedure	NOUN
ftr-415	1163	10	updates	update	VERB
ftr-415	1163	11	the	the	DET
ftr-415	1163	12	comprehensive	comprehensive	ADJ
ftr-415	1163	13	system	system	NOUN
ftr-415	1163	14	of	of	ADP
ftr-415	1163	15	correction	correction	NOUN
ftr-415	1163	16	programs	program	NOUN
ftr-415	1163	17	for	for	ADP
ftr-415	1163	18	sponsors	sponsor	NOUN
ftr-415	1163	19	of	of	ADP
ftr-415	1163	20	retirement	retirement	NOUN
ftr-415	1163	21	plans	plan	NOUN
ftr-415	1163	22	that	that	PRON
ftr-415	1163	23	are	be	AUX
ftr-415	1163	24	2003	2003	NUM
ftr-415	1163	25	]	]	PUNCT
ftr-415	1163	26	recent	recent	ADJ
ftr-415	1163	27	developments	development	NOUN
ftr-415	1163	28	in	in	ADP
ftr-415	1163	29	federal	federal	ADJ
ftr-415	1163	30	income	income	NOUN
ftr-415	1163	31	taxation	taxation	NOUN
ftr-415	1163	32	121	121	NUM
ftr-415	1163	33	intended	intend	VERB
ftr-415	1163	34	to	to	PART
ftr-415	1163	35	satisfy	satisfy	VERB
ftr-415	1163	36	the	the	DET
ftr-415	1163	37	requirements	requirement	NOUN
ftr-415	1163	38	of	of	ADP
ftr-415	1163	39	§	§	PROPN
ftr-415	1163	40	401(a	401(a	PROPN
ftr-415	1163	41	)	)	PUNCT
ftr-415	1163	42	,	,	PUNCT
ftr-415	1163	43	§	§	PROPN
ftr-415	1163	44	403(a	403(a	NOUN
ftr-415	1163	45	)	)	PUNCT
ftr-415	1163	46	,	,	PUNCT
ftr-415	1163	47	§	§	PROPN
ftr-415	1163	48	403(b	403(b	PROPN
ftr-415	1163	49	)	)	PUNCT
ftr-415	1163	50	,	,	PUNCT
ftr-415	1163	51	or	or	CCONJ
ftr-415	1163	52	§	§	PROPN
ftr-415	1163	53	408(k	408(k	NUM
ftr-415	1163	54	)	)	PUNCT
ftr-415	1163	55	.	.	PUNCT
ftr-415	1163	56	.	.	PUNCT
ftr-415	1163	57	.	.	PUNCT
ftr-415	1164	1	but	but	CCONJ
ftr-415	1164	2	that	that	PRON
ftr-415	1164	3	have	have	AUX
ftr-415	1164	4	not	not	PART
ftr-415	1164	5	met	meet	VERB
ftr-415	1164	6	these	these	DET
ftr-415	1164	7	requirements	requirement	NOUN
ftr-415	1164	8	for	for	ADP
ftr-415	1164	9	a	a	DET
ftr-415	1164	10	period	period	NOUN
ftr-415	1164	11	of	of	ADP
ftr-415	1164	12	time	time	NOUN
ftr-415	1164	13	.	.	PUNCT
ftr-415	1165	1	this	this	DET
ftr-415	1165	2	system	system	NOUN
ftr-415	1165	3	,	,	PUNCT
ftr-415	1165	4	the	the	DET
ftr-415	1165	5	employee	employee	NOUN
ftr-415	1165	6	plans	plan	VERB
ftr-415	1165	7	compliance	compliance	NOUN
ftr-415	1165	8	resolution	resolution	NOUN
ftr-415	1165	9	system	system	NOUN
ftr-415	1165	10	(	(	PUNCT
ftr-415	1165	11	“	"	PUNCT
ftr-415	1165	12	epcrs	epcrs	PROPN
ftr-415	1165	13	”	"	PUNCT
ftr-415	1165	14	)	)	PUNCT
ftr-415	1165	15	,	,	PUNCT
ftr-415	1165	16	permits	permit	VERB
ftr-415	1165	17	plan	plan	NOUN
ftr-415	1165	18	sponsors	sponsor	NOUN
ftr-415	1165	19	to	to	PART
ftr-415	1165	20	correct	correct	VERB
ftr-415	1165	21	these	these	DET
ftr-415	1165	22	failures	failure	NOUN
ftr-415	1165	23	and	and	CCONJ
ftr-415	1165	24	thereby	thereby	ADV
ftr-415	1165	25	continue	continue	VERB
ftr-415	1165	26	to	to	PART
ftr-415	1165	27	provide	provide	VERB
ftr-415	1165	28	their	their	PRON
ftr-415	1165	29	employees	employee	NOUN
ftr-415	1165	30	with	with	ADP
ftr-415	1165	31	retirement	retirement	NOUN
ftr-415	1165	32	benefits	benefit	NOUN
ftr-415	1165	33	on	on	ADP
ftr-415	1165	34	a	a	DET
ftr-415	1165	35	taxfavored	taxfavore	VERB
ftr-415	1165	36	basis	basis	NOUN
ftr-415	1165	37	.	.	PUNCT
ftr-415	1166	1	the	the	DET
ftr-415	1166	2	components	component	NOUN
ftr-415	1166	3	of	of	ADP
ftr-415	1166	4	epcrs	epcrs	PROPN
ftr-415	1166	5	are	be	AUX
ftr-415	1166	6	the	the	DET
ftr-415	1166	7	selfcorrection	selfcorrection	NOUN
ftr-415	1166	8	program	program	NOUN
ftr-415	1166	9	(	(	PUNCT
ftr-415	1166	10	“	"	PUNCT
ftr-415	1166	11	scp	scp	PROPN
ftr-415	1166	12	”	"	PUNCT
ftr-415	1166	13	)	)	PUNCT
ftr-415	1166	14	,	,	PUNCT
ftr-415	1166	15	the	the	DET
ftr-415	1166	16	voluntary	voluntary	ADJ
ftr-415	1166	17	correction	correction	NOUN
ftr-415	1166	18	program	program	NOUN
ftr-415	1166	19	(	(	PUNCT
ftr-415	1166	20	“	"	PUNCT
ftr-415	1166	21	vcp	vcp	NOUN
ftr-415	1166	22	”	"	PUNCT
ftr-415	1166	23	)	)	PUNCT
ftr-415	1166	24	,	,	PUNCT
ftr-415	1166	25	and	and	CCONJ
ftr-415	1166	26	the	the	DET
ftr-415	1166	27	audit	audit	NOUN
ftr-415	1166	28	closing	closing	NOUN
ftr-415	1166	29	agreement	agreement	NOUN
ftr-415	1166	30	program	program	NOUN
ftr-415	1166	31	(	(	PUNCT
ftr-415	1166	32	“	"	PUNCT
ftr-415	1166	33	audit	audit	NOUN
ftr-415	1166	34	cap	cap	NOUN
ftr-415	1166	35	”	"	PUNCT
ftr-415	1166	36	)	)	PUNCT
ftr-415	1166	37	.	.	PUNCT
ftr-415	1166	38	!	!	PUNCT
ftr-415	1167	1	the	the	DET
ftr-415	1167	2	revenue	revenue	NOUN
ftr-415	1167	3	procedure	procedure	NOUN
ftr-415	1167	4	goes	go	VERB
ftr-415	1167	5	on	on	ADP
ftr-415	1167	6	to	to	ADP
ftr-415	1167	7	state	state	NOUN
ftr-415	1167	8	that	that	SCONJ
ftr-415	1167	9	“	"	PUNCT
ftr-415	1167	10	[	[	X
ftr-415	1167	11	s]ponsors	s]ponsor	NOUN
ftr-415	1167	12	and	and	CCONJ
ftr-415	1167	13	other	other	ADJ
ftr-415	1167	14	administrators	administrator	NOUN
ftr-415	1167	15	of	of	ADP
ftr-415	1167	16	eligible	eligible	ADJ
ftr-415	1167	17	plans	plan	NOUN
ftr-415	1167	18	should	should	AUX
ftr-415	1167	19	be	be	AUX
ftr-415	1167	20	encouraged	encourage	VERB
ftr-415	1167	21	to	to	PART
ftr-415	1167	22	establish	establish	VERB
ftr-415	1167	23	administrative	administrative	ADJ
ftr-415	1167	24	practices	practice	NOUN
ftr-415	1167	25	and	and	CCONJ
ftr-415	1167	26	procedures	procedure	NOUN
ftr-415	1167	27	that	that	PRON
ftr-415	1167	28	ensure	ensure	VERB
ftr-415	1167	29	that	that	SCONJ
ftr-415	1167	30	these	these	DET
ftr-415	1167	31	plans	plan	NOUN
ftr-415	1167	32	are	be	AUX
ftr-415	1167	33	operated	operate	VERB
ftr-415	1167	34	properly	properly	ADV
ftr-415	1167	35	in	in	ADP
ftr-415	1167	36	accordance	accordance	NOUN
ftr-415	1167	37	with	with	ADP
ftr-415	1167	38	the	the	DET
ftr-415	1167	39	applicable	applicable	ADJ
ftr-415	1167	40	requirements	requirement	NOUN
ftr-415	1167	41	of	of	ADP
ftr-415	1167	42	the	the	DET
ftr-415	1167	43	code	code	NOUN
ftr-415	1167	44	.	.	PUNCT
ftr-415	1167	45	”	"	PUNCT
ftr-415	1168	1	5	5	NUM
ftr-415	1168	2	.	.	X
ftr-415	1168	3	cash	cash	NOUN
ftr-415	1168	4	balance	balance	NOUN
ftr-415	1168	5	plan	plan	NOUN
ftr-415	1168	6	proposed	propose	VERB
ftr-415	1168	7	regulations	regulation	NOUN
ftr-415	1168	8	provide	provide	VERB
ftr-415	1168	9	a	a	DET
ftr-415	1168	10	green	green	ADJ
ftr-415	1168	11	light	light	NOUN
ftr-415	1168	12	for	for	ADP
ftr-415	1168	13	adoptions	adoption	NOUN
ftr-415	1168	14	of	of	ADP
ftr-415	1168	15	cash	cash	NOUN
ftr-415	1168	16	balance	balance	NOUN
ftr-415	1168	17	plans	plan	NOUN
ftr-415	1168	18	favoring	favor	VERB
ftr-415	1168	19	younger	young	ADJ
ftr-415	1168	20	employees	employee	NOUN
ftr-415	1168	21	,	,	PUNCT
ftr-415	1168	22	including	include	VERB
ftr-415	1168	23	permission	permission	NOUN
ftr-415	1168	24	to	to	PART
ftr-415	1168	25	require	require	VERB
ftr-415	1168	26	quasi	quasi	NOUN
ftr-415	1168	27	-	-	NOUN
ftr-415	1168	28	geriatrics	geriatrics	ADJ
ftr-415	1168	29	to	to	PART
ftr-415	1168	30	spin	spin	VERB
ftr-415	1168	31	their	their	PRON
ftr-415	1168	32	[	[	X
ftr-415	1168	33	retirement	retirement	NOUN
ftr-415	1168	34	accrual	accrual	ADJ
ftr-415	1168	35	]	]	PUNCT
ftr-415	1168	36	wheels	wheel	NOUN
ftr-415	1168	37	during	during	ADP
ftr-415	1168	38	“	"	PUNCT
ftr-415	1168	39	wear	wear	VERB
ftr-415	1168	40	-	-	PUNCT
ftr-415	1168	41	away	away	ADV
ftr-415	1168	42	”	"	PUNCT
ftr-415	1168	43	periods	period	NOUN
ftr-415	1168	44	.	.	PUNCT
ftr-415	1168	45	reg-209500	reg-209500	NOUN
ftr-415	1168	46	-	-	PUNCT
ftr-415	1168	47	86	86	NUM
ftr-415	1168	48	and	and	CCONJ
ftr-415	1168	49	reg164464	reg164464	NOUN
ftr-415	1168	50	-	-	PUNCT
ftr-415	1168	51	02	02	NUM
ftr-415	1168	52	,	,	PUNCT
ftr-415	1168	53	reductions	reduction	NOUN
ftr-415	1168	54	of	of	ADP
ftr-415	1168	55	accruals	accrual	NOUN
ftr-415	1168	56	and	and	CCONJ
ftr-415	1168	57	allocations	allocation	NOUN
ftr-415	1168	58	because	because	SCONJ
ftr-415	1168	59	of	of	ADP
ftr-415	1168	60	the	the	DET
ftr-415	1168	61	attainment	attainment	NOUN
ftr-415	1168	62	of	of	ADP
ftr-415	1168	63	any	any	DET
ftr-415	1168	64	age	age	NOUN
ftr-415	1168	65	;	;	PUNCT
ftr-415	1168	66	application	application	NOUN
ftr-415	1168	67	of	of	ADP
ftr-415	1168	68	nondiscrimination	nondiscrimination	NOUN
ftr-415	1168	69	cross	cross	ADJ
ftr-415	1168	70	-	-	ADJ
ftr-415	1168	71	testing	testing	ADJ
ftr-415	1168	72	rules	rule	NOUN
ftr-415	1168	73	to	to	PART
ftr-415	1168	74	cash	cash	NOUN
ftr-415	1168	75	balance	balance	NOUN
ftr-415	1168	76	plans	plan	NOUN
ftr-415	1168	77	,	,	PUNCT
ftr-415	1168	78	67	67	NUM
ftr-415	1168	79	f.r	f.r	NOUN
ftr-415	1168	80	.	.	PROPN
ftr-415	1168	81	76123	76123	NUM
ftr-415	1168	82	(	(	PUNCT
ftr-415	1168	83	12/11/02	12/11/02	NUM
ftr-415	1168	84	)	)	PUNCT
ftr-415	1168	85	.	.	PUNCT
ftr-415	1169	1	these	these	DET
ftr-415	1169	2	proposed	propose	VERB
ftr-415	1169	3	regulations	regulation	NOUN
ftr-415	1169	4	provide	provide	VERB
ftr-415	1169	5	guidance	guidance	NOUN
ftr-415	1169	6	on	on	ADP
ftr-415	1169	7	age	age	NOUN
ftr-415	1169	8	discrimination	discrimination	NOUN
ftr-415	1169	9	requirements	requirement	NOUN
ftr-415	1169	10	under	under	ADP
ftr-415	1169	11	§	§	PROPN
ftr-415	1169	12	§	§	PROPN
ftr-415	1169	13	411(b)(1)(h	411(b)(1)(h	PROPN
ftr-415	1169	14	)	)	PUNCT
ftr-415	1169	15	and	and	CCONJ
ftr-415	1169	16	411(b)(2	411(b)(2	NUM
ftr-415	1169	17	)	)	PUNCT
ftr-415	1169	18	,	,	PUNCT
ftr-415	1169	19	including	include	VERB
ftr-415	1169	20	the	the	DET
ftr-415	1169	21	allocation	allocation	NOUN
ftr-415	1169	22	of	of	ADP
ftr-415	1169	23	these	these	DET
ftr-415	1169	24	requirements	requirement	NOUN
ftr-415	1169	25	to	to	PART
ftr-415	1169	26	cash	cash	NOUN
ftr-415	1169	27	balance	balance	NOUN
ftr-415	1169	28	pension	pension	NOUN
ftr-415	1169	29	plans	plan	NOUN
ftr-415	1169	30	.	.	PUNCT
ftr-415	1169	31	!	!	PUNCT
ftr-415	1170	1	a	a	DET
ftr-415	1170	2	cash	cash	NOUN
ftr-415	1170	3	balance	balance	NOUN
ftr-415	1170	4	plan	plan	NOUN
ftr-415	1170	5	is	be	AUX
ftr-415	1170	6	a	a	DET
ftr-415	1170	7	defined	define	VERB
ftr-415	1170	8	benefit	benefit	NOUN
ftr-415	1170	9	plan	plan	NOUN
ftr-415	1170	10	under	under	ADP
ftr-415	1170	11	which	which	PRON
ftr-415	1170	12	an	an	DET
ftr-415	1170	13	employee	employee	NOUN
ftr-415	1170	14	has	have	VERB
ftr-415	1170	15	a	a	DET
ftr-415	1170	16	hypothetical	hypothetical	ADJ
ftr-415	1170	17	individual	individual	ADJ
ftr-415	1170	18	account	account	NOUN
ftr-415	1170	19	that	that	PRON
ftr-415	1170	20	provides	provide	VERB
ftr-415	1170	21	a	a	DET
ftr-415	1170	22	benefit	benefit	NOUN
ftr-415	1170	23	upon	upon	SCONJ
ftr-415	1170	24	retirement	retirement	NOUN
ftr-415	1170	25	based	base	VERB
ftr-415	1170	26	upon	upon	SCONJ
ftr-415	1170	27	pay	pay	NOUN
ftr-415	1170	28	credits	credit	NOUN
ftr-415	1170	29	and	and	CCONJ
ftr-415	1170	30	interest	interest	NOUN
ftr-415	1170	31	credits	credit	NOUN
ftr-415	1170	32	—	—	PUNCT
ftr-415	1170	33	a	a	DET
ftr-415	1170	34	concept	concept	NOUN
ftr-415	1170	35	that	that	PRON
ftr-415	1170	36	closely	closely	ADV
ftr-415	1170	37	resembles	resemble	VERB
ftr-415	1170	38	a	a	DET
ftr-415	1170	39	defined	define	VERB
ftr-415	1170	40	contribution	contribution	NOUN
ftr-415	1170	41	plan	plan	NOUN
ftr-415	1170	42	.	.	PUNCT
ftr-415	1171	1	section	section	NOUN
ftr-415	1171	2	411(b)(1)(h	411(b)(1)(h	PROPN
ftr-415	1171	3	)	)	PUNCT
ftr-415	1171	4	provides	provide	VERB
ftr-415	1171	5	that	that	SCONJ
ftr-415	1171	6	a	a	DET
ftr-415	1171	7	defined	define	VERB
ftr-415	1171	8	benefit	benefit	NOUN
ftr-415	1171	9	plan	plan	NOUN
ftr-415	1171	10	fails	fail	VERB
ftr-415	1171	11	to	to	PART
ftr-415	1171	12	comply	comply	VERB
ftr-415	1171	13	with	with	ADP
ftr-415	1171	14	the	the	DET
ftr-415	1171	15	age	age	NOUN
ftr-415	1171	16	discrimination	discrimination	NOUN
ftr-415	1171	17	rules	rule	NOUN
ftr-415	1171	18	of	of	ADP
ftr-415	1171	19	§	§	PROPN
ftr-415	1171	20	411(b	411(b	PROPN
ftr-415	1171	21	)	)	PUNCT
ftr-415	1171	22	if	if	SCONJ
ftr-415	1171	23	benefit	benefit	NOUN
ftr-415	1171	24	accrual	accrual	ADJ
ftr-415	1171	25	is	be	AUX
ftr-415	1171	26	ceased	cease	VERB
ftr-415	1171	27	or	or	CCONJ
ftr-415	1171	28	reduced	reduce	VERB
ftr-415	1171	29	on	on	ADP
ftr-415	1171	30	the	the	DET
ftr-415	1171	31	attainment	attainment	NOUN
ftr-415	1171	32	of	of	ADP
ftr-415	1171	33	any	any	DET
ftr-415	1171	34	age	age	NOUN
ftr-415	1171	35	,	,	PUNCT
ftr-415	1171	36	and	and	CCONJ
ftr-415	1171	37	§	§	PROPN
ftr-415	1171	38	411(b)(2	411(b)(2	NUM
ftr-415	1171	39	)	)	PUNCT
ftr-415	1171	40	provides	provide	VERB
ftr-415	1171	41	that	that	SCONJ
ftr-415	1171	42	a	a	DET
ftr-415	1171	43	defined	define	VERB
ftr-415	1171	44	contribution	contribution	NOUN
ftr-415	1171	45	plan	plan	NOUN
ftr-415	1171	46	similarly	similarly	ADV
ftr-415	1171	47	fails	fail	VERB
ftr-415	1171	48	to	to	PART
ftr-415	1171	49	comply	comply	VERB
ftr-415	1171	50	unless	unless	SCONJ
ftr-415	1171	51	the	the	DET
ftr-415	1171	52	rate	rate	NOUN
ftr-415	1171	53	at	at	ADP
ftr-415	1171	54	which	which	PRON
ftr-415	1171	55	amounts	amount	NOUN
ftr-415	1171	56	are	be	AUX
ftr-415	1171	57	allocated	allocate	VERB
ftr-415	1171	58	to	to	ADP
ftr-415	1171	59	an	an	DET
ftr-415	1171	60	employee	employee	NOUN
ftr-415	1171	61	’s	’s	PART
ftr-415	1171	62	account	account	NOUN
ftr-415	1171	63	is	be	AUX
ftr-415	1171	64	not	not	PART
ftr-415	1171	65	similarly	similarly	ADV
ftr-415	1171	66	ceased	cease	VERB
ftr-415	1171	67	or	or	CCONJ
ftr-415	1171	68	reduced	reduce	VERB
ftr-415	1171	69	because	because	SCONJ
ftr-415	1171	70	of	of	ADP
ftr-415	1171	71	age	age	NOUN
ftr-415	1171	72	.	.	PUNCT
ftr-415	1171	73	!	!	PUNCT
ftr-415	1172	1	a	a	DET
ftr-415	1172	2	cash	cash	NOUN
ftr-415	1172	3	balance	balance	NOUN
ftr-415	1172	4	qualifies	qualifie	NOUN
ftr-415	1172	5	,	,	PUNCT
ftr-415	1172	6	inter	inter	ADJ
ftr-415	1172	7	alia	alia	NOUN
ftr-415	1172	8	,	,	PUNCT
ftr-415	1172	9	only	only	ADV
ftr-415	1172	10	if	if	SCONJ
ftr-415	1172	11	“	"	PUNCT
ftr-415	1172	12	the	the	DET
ftr-415	1172	13	participant	participant	NOUN
ftr-415	1172	14	accrues	accrue	VERB
ftr-415	1172	15	the	the	DET
ftr-415	1172	16	right	right	NOUN
ftr-415	1172	17	to	to	ADP
ftr-415	1172	18	future	future	ADJ
ftr-415	1172	19	interest	interest	NOUN
ftr-415	1172	20	credits	credit	NOUN
ftr-415	1172	21	(	(	PUNCT
ftr-415	1172	22	without	without	ADP
ftr-415	1172	23	regard	regard	NOUN
ftr-415	1172	24	to	to	ADP
ftr-415	1172	25	future	future	ADJ
ftr-415	1172	26	service	service	NOUN
ftr-415	1172	27	)	)	PUNCT
ftr-415	1172	28	at	at	ADP
ftr-415	1172	29	a	a	DET
ftr-415	1172	30	reasonable	reasonable	ADJ
ftr-415	1172	31	rate	rate	NOUN
ftr-415	1172	32	of	of	ADP
ftr-415	1172	33	interest	interest	NOUN
ftr-415	1172	34	that	that	PRON
ftr-415	1172	35	does	do	AUX
ftr-415	1172	36	not	not	PART
ftr-415	1172	37	decrease	decrease	VERB
ftr-415	1172	38	because	because	SCONJ
ftr-415	1172	39	of	of	ADP
ftr-415	1172	40	the	the	DET
ftr-415	1172	41	attainment	attainment	NOUN
ftr-415	1172	42	of	of	ADP
ftr-415	1172	43	any	any	DET
ftr-415	1172	44	age	age	NOUN
ftr-415	1172	45	.	.	PUNCT
ftr-415	1172	46	”	"	PUNCT
ftr-415	1172	47	!	!	PUNCT
ftr-415	1173	1	the	the	DET
ftr-415	1173	2	rules	rule	NOUN
ftr-415	1173	3	for	for	ADP
ftr-415	1173	4	conversion	conversion	NOUN
ftr-415	1173	5	of	of	ADP
ftr-415	1173	6	traditional	traditional	ADJ
ftr-415	1173	7	defined	define	VERB
ftr-415	1173	8	benefit	benefit	NOUN
ftr-415	1173	9	plans	plan	NOUN
ftr-415	1173	10	to	to	PART
ftr-415	1173	11	cash	cash	VERB
ftr-415	1173	12	balance	balance	NOUN
ftr-415	1173	13	plans	plan	NOUN
ftr-415	1173	14	require	require	VERB
ftr-415	1173	15	that	that	SCONJ
ftr-415	1173	16	either	either	CCONJ
ftr-415	1173	17	(	(	PUNCT
ftr-415	1173	18	1	1	X
ftr-415	1173	19	)	)	PUNCT
ftr-415	1173	20	the	the	DET
ftr-415	1173	21	converted	convert	VERB
ftr-415	1173	22	plan	plan	NOUN
ftr-415	1173	23	defines	define	VERB
ftr-415	1173	24	the	the	DET
ftr-415	1173	25	benefit	benefit	NOUN
ftr-415	1173	26	as	as	ADP
ftr-415	1173	27	the	the	DET
ftr-415	1173	28	sum	sum	NOUN
ftr-415	1173	29	of	of	ADP
ftr-415	1173	30	the	the	DET
ftr-415	1173	31	benefits	benefit	NOUN
ftr-415	1173	32	under	under	ADP
ftr-415	1173	33	the	the	DET
ftr-415	1173	34	traditional	traditional	ADJ
ftr-415	1173	35	defined	define	VERB
ftr-415	1173	36	benefit	benefit	NOUN
ftr-415	1173	37	plan	plan	NOUN
ftr-415	1173	38	and	and	CCONJ
ftr-415	1173	39	the	the	DET
ftr-415	1173	40	cash	cash	NOUN
ftr-415	1173	41	balance	balance	NOUN
ftr-415	1173	42	account	account	NOUN
ftr-415	1173	43	,	,	PUNCT
ftr-415	1173	44	or	or	CCONJ
ftr-415	1173	45	(	(	PUNCT
ftr-415	1173	46	2	2	X
ftr-415	1173	47	)	)	PUNCT
ftr-415	1173	48	the	the	DET
ftr-415	1173	49	converted	convert	VERB
ftr-415	1173	50	plan	plan	NOUN
ftr-415	1173	51	must	must	AUX
ftr-415	1173	52	establish	establish	VERB
ftr-415	1173	53	each	each	DET
ftr-415	1173	54	participant	participant	NOUN
ftr-415	1173	55	’s	’s	PART
ftr-415	1173	56	opening	opening	NOUN
ftr-415	1173	57	account	account	NOUN
ftr-415	1173	58	balance	balance	NOUN
ftr-415	1173	59	as	as	ADP
ftr-415	1173	60	an	an	DET
ftr-415	1173	61	amount	amount	NOUN
ftr-415	1173	62	not	not	PART
ftr-415	1173	63	less	less	ADJ
ftr-415	1173	64	than	than	ADP
ftr-415	1173	65	the	the	DET
ftr-415	1173	66	actuarial	actuarial	ADJ
ftr-415	1173	67	present	present	ADJ
ftr-415	1173	68	value	value	NOUN
ftr-415	1173	69	of	of	ADP
ftr-415	1173	70	the	the	DET
ftr-415	1173	71	participant	participant	NOUN
ftr-415	1173	72	’s	’s	PART
ftr-415	1173	73	prior	prior	ADJ
ftr-415	1173	74	accrued	accrue	VERB
ftr-415	1173	75	benefit	benefit	NOUN
ftr-415	1173	76	.	.	PUNCT
ftr-415	1174	1	the	the	DET
ftr-415	1174	2	second	second	ADJ
ftr-415	1174	3	alternative	alternative	NOUN
ftr-415	1174	4	would	would	AUX
ftr-415	1174	5	permit	permit	VERB
ftr-415	1174	6	a	a	DET
ftr-415	1174	7	“	"	PUNCT
ftr-415	1174	8	wear	wear	VERB
ftr-415	1174	9	-	-	PUNCT
ftr-415	1174	10	away	away	ADJ
ftr-415	1174	11	”	"	PUNCT
ftr-415	1174	12	period	period	NOUN
ftr-415	1174	13	during	during	ADP
ftr-415	1174	14	which	which	PRON
ftr-415	1174	15	the	the	DET
ftr-415	1174	16	participant	participant	NOUN
ftr-415	1174	17	will	will	AUX
ftr-415	1174	18	not	not	PART
ftr-415	1174	19	accrue	accrue	VERB
ftr-415	1174	20	net	net	ADJ
ftr-415	1174	21	benefits	benefit	NOUN
ftr-415	1174	22	for	for	ADP
ftr-415	1174	23	some	some	DET
ftr-415	1174	24	period	period	NOUN
ftr-415	1174	25	after	after	ADP
ftr-415	1174	26	the	the	DET
ftr-415	1174	27	conversion	conversion	NOUN
ftr-415	1174	28	.	.	PUNCT
ftr-415	1175	1	c.	c.	PROPN
ftr-415	1175	2	nonqualified	nonqualifie	VERB
ftr-415	1175	3	deferred	defer	VERB
ftr-415	1175	4	compensation	compensation	NOUN
ftr-415	1175	5	,	,	PUNCT
ftr-415	1175	6	section	section	NOUN
ftr-415	1175	7	83	83	NUM
ftr-415	1175	8	,	,	PUNCT
ftr-415	1175	9	and	and	CCONJ
ftr-415	1175	10	stock	stock	NOUN
ftr-415	1175	11	options	option	NOUN
ftr-415	1175	12	1	1	NUM
ftr-415	1175	13	.	.	PUNCT
ftr-415	1176	1	although	although	SCONJ
ftr-415	1176	2	the	the	DET
ftr-415	1176	3	exercise	exercise	NOUN
ftr-415	1176	4	of	of	ADP
ftr-415	1176	5	a	a	DET
ftr-415	1176	6	statutory	statutory	ADJ
ftr-415	1176	7	stock	stock	NOUN
ftr-415	1176	8	option	option	NOUN
ftr-415	1176	9	does	do	AUX
ftr-415	1176	10	not	not	PART
ftr-415	1176	11	result	result	VERB
ftr-415	1176	12	in	in	ADP
ftr-415	1176	13	taxable	taxable	ADJ
ftr-415	1176	14	income	income	NOUN
ftr-415	1176	15	,	,	PUNCT
ftr-415	1176	16	it	it	PRON
ftr-415	1176	17	does	do	AUX
ftr-415	1176	18	result	result	VERB
ftr-415	1176	19	in	in	ADP
ftr-415	1176	20	wages	wage	NOUN
ftr-415	1176	21	for	for	ADP
ftr-415	1176	22	fica	fica	PROPN
ftr-415	1176	23	/	/	SYM
ftr-415	1176	24	futa	futa	PROPN
ftr-415	1176	25	purposes	purpose	NOUN
ftr-415	1176	26	–	–	PUNCT
ftr-415	1176	27	but	but	CCONJ
ftr-415	1176	28	not	not	PART
ftr-415	1176	29	until	until	ADP
ftr-415	1176	30	2003	2003	NUM
ftr-415	1176	31	.	.	PUNCT
ftr-415	1177	1	reg-142686	reg-142686	NOUN
ftr-415	1177	2	-	-	PUNCT
ftr-415	1177	3	01	01	NUM
ftr-415	1177	4	,	,	PUNCT
ftr-415	1177	5	application	application	NOUN
ftr-415	1177	6	of	of	ADP
ftr-415	1177	7	the	the	DET
ftr-415	1177	8	federal	federal	ADJ
ftr-415	1177	9	insurance	insurance	PROPN
ftr-415	1177	10	contributions	contribution	NOUN
ftr-415	1177	11	act	act	PROPN
ftr-415	1177	12	,	,	PUNCT
ftr-415	1177	13	federal	federal	ADJ
ftr-415	1177	14	unemployment	unemployment	NOUN
ftr-415	1177	15	tax	tax	NOUN
ftr-415	1177	16	act	act	NOUN
ftr-415	1177	17	,	,	PUNCT
ftr-415	1177	18	and	and	CCONJ
ftr-415	1177	19	collection	collection	NOUN
ftr-415	1177	20	of	of	ADP
ftr-415	1177	21	income	income	NOUN
ftr-415	1177	22	tax	tax	NOUN
ftr-415	1177	23	at	at	ADP
ftr-415	1177	24	source	source	NOUN
ftr-415	1177	25	to	to	ADP
ftr-415	1177	26	statutory	statutory	ADJ
ftr-415	1177	27	stock	stock	NOUN
ftr-415	1177	28	options	option	NOUN
ftr-415	1177	29	,	,	PUNCT
ftr-415	1177	30	66	66	NUM
ftr-415	1177	31	f.r	f.r	NOUN
ftr-415	1177	32	.	.	PROPN
ftr-415	1177	33	57023	57023	NUM
ftr-415	1177	34	(	(	PUNCT
ftr-415	1177	35	11/14/01	11/14/01	NUM
ftr-415	1177	36	)	)	PUNCT
ftr-415	1177	37	,	,	PUNCT
ftr-415	1177	38	issued	issue	VERB
ftr-415	1177	39	as	as	ADP
ftr-415	1177	40	122	122	NUM
ftr-415	1177	41	florida	florida	PROPN
ftr-415	1177	42	tax	tax	NOUN
ftr-415	1177	43	review	review	NOUN
ftr-415	1177	44	[	[	X
ftr-415	1177	45	vol.6	vol.6	NUM
ftr-415	1177	46	:	:	PUNCT
ftr-415	1177	47	si	si	X
ftr-415	1177	48	provided	provide	VERB
ftr-415	1177	49	in	in	ADP
ftr-415	1177	50	notice	notice	NOUN
ftr-415	1177	51	2001	2001	NUM
ftr-415	1177	52	-	-	SYM
ftr-415	1177	53	14	14	NUM
ftr-415	1177	54	,	,	PUNCT
ftr-415	1177	55	2001	2001	NUM
ftr-415	1177	56	-	-	SYM
ftr-415	1177	57	1	1	NUM
ftr-415	1177	58	c.b	c.b	PROPN
ftr-415	1177	59	.	.	PROPN
ftr-415	1177	60	516	516	NUM
ftr-415	1177	61	.	.	PUNCT
ftr-415	1177	62	proposed	propose	VERB
ftr-415	1177	63	regs	reg	NOUN
ftr-415	1177	64	.	.	PUNCT
ftr-415	1178	1	§	§	PROPN
ftr-415	1178	2	§	§	PROPN
ftr-415	1178	3	31.3121(a)1(k	31.3121(a)1(k	NUM
ftr-415	1178	4	)	)	PUNCT
ftr-415	1178	5	,	,	PUNCT
ftr-415	1178	6	31.3306(b)-1(l	31.3306(b)-1(l	NUM
ftr-415	1178	7	)	)	PUNCT
ftr-415	1178	8	,	,	PUNCT
ftr-415	1178	9	and	and	CCONJ
ftr-415	1178	10	31.3401(a)-1(b)(9	31.3401(a)-1(b)(9	NUM
ftr-415	1178	11	)	)	PUNCT
ftr-415	1178	12	would	would	AUX
ftr-415	1178	13	provide	provide	VERB
ftr-415	1178	14	that	that	SCONJ
ftr-415	1178	15	the	the	DET
ftr-415	1178	16	holder	holder	NOUN
ftr-415	1178	17	of	of	ADP
ftr-415	1178	18	a	a	DET
ftr-415	1178	19	statutory	statutory	ADJ
ftr-415	1178	20	stock	stock	NOUN
ftr-415	1178	21	option	option	NOUN
ftr-415	1178	22	[	[	X
ftr-415	1178	23	§	§	NOUN
ftr-415	1178	24	422	422	NUM
ftr-415	1178	25	iso	iso	NOUN
ftr-415	1178	26	or	or	CCONJ
ftr-415	1178	27	§	§	PROPN
ftr-415	1178	28	423	423	NUM
ftr-415	1178	29	espp	espp	NOUN
ftr-415	1178	30	]	]	PUNCT
ftr-415	1178	31	receives	receive	VERB
ftr-415	1178	32	wages	wage	NOUN
ftr-415	1178	33	for	for	ADP
ftr-415	1178	34	fica	fica	PROPN
ftr-415	1178	35	and	and	CCONJ
ftr-415	1178	36	futa	futa	PROPN
ftr-415	1178	37	purposes	purpose	NOUN
ftr-415	1178	38	upon	upon	SCONJ
ftr-415	1178	39	exercise	exercise	NOUN
ftr-415	1178	40	of	of	ADP
ftr-415	1178	41	the	the	DET
ftr-415	1178	42	option	option	NOUN
ftr-415	1178	43	,	,	PUNCT
ftr-415	1178	44	but	but	CCONJ
ftr-415	1178	45	no	no	DET
ftr-415	1178	46	withholding	withholding	NOUN
ftr-415	1178	47	is	be	AUX
ftr-415	1178	48	required	require	VERB
ftr-415	1178	49	because	because	SCONJ
ftr-415	1178	50	no	no	DET
ftr-415	1178	51	gross	gross	ADJ
ftr-415	1178	52	income	income	NOUN
ftr-415	1178	53	has	have	AUX
ftr-415	1178	54	been	be	AUX
ftr-415	1178	55	received	receive	VERB
ftr-415	1178	56	.	.	PUNCT
ftr-415	1179	1	the	the	DET
ftr-415	1179	2	amount	amount	NOUN
ftr-415	1179	3	of	of	ADP
ftr-415	1179	4	the	the	DET
ftr-415	1179	5	wages	wage	NOUN
ftr-415	1179	6	received	receive	VERB
ftr-415	1179	7	is	be	AUX
ftr-415	1179	8	the	the	DET
ftr-415	1179	9	excess	excess	NOUN
ftr-415	1179	10	of	of	ADP
ftr-415	1179	11	the	the	DET
ftr-415	1179	12	fair	fair	ADJ
ftr-415	1179	13	market	market	NOUN
ftr-415	1179	14	value	value	NOUN
ftr-415	1179	15	of	of	ADP
ftr-415	1179	16	the	the	DET
ftr-415	1179	17	stock	stock	NOUN
ftr-415	1179	18	over	over	ADP
ftr-415	1179	19	the	the	DET
ftr-415	1179	20	amount	amount	NOUN
ftr-415	1179	21	paid	pay	VERB
ftr-415	1179	22	.	.	PUNCT
ftr-415	1180	1	the	the	DET
ftr-415	1180	2	irs	irs	PROPN
ftr-415	1180	3	will	will	AUX
ftr-415	1180	4	develop	develop	VERB
ftr-415	1180	5	“	"	PUNCT
ftr-415	1180	6	rules	rule	NOUN
ftr-415	1180	7	of	of	ADP
ftr-415	1180	8	administrative	administrative	ADJ
ftr-415	1180	9	convenience	convenience	NOUN
ftr-415	1180	10	”	"	PUNCT
ftr-415	1180	11	permitting	permit	VERB
ftr-415	1180	12	employers	employer	NOUN
ftr-415	1180	13	to	to	PART
ftr-415	1180	14	deem	deem	VERB
ftr-415	1180	15	the	the	DET
ftr-415	1180	16	wages	wage	NOUN
ftr-415	1180	17	to	to	PART
ftr-415	1180	18	have	have	AUX
ftr-415	1180	19	been	be	AUX
ftr-415	1180	20	paid	pay	VERB
ftr-415	1180	21	on	on	ADP
ftr-415	1180	22	a	a	DET
ftr-415	1180	23	specific	specific	ADJ
ftr-415	1180	24	date	date	NOUN
ftr-415	1180	25	or	or	CCONJ
ftr-415	1180	26	over	over	ADP
ftr-415	1180	27	a	a	DET
ftr-415	1180	28	specific	specific	ADJ
ftr-415	1180	29	period	period	NOUN
ftr-415	1180	30	of	of	ADP
ftr-415	1180	31	time	time	NOUN
ftr-415	1180	32	.	.	PUNCT
ftr-415	1181	1	a.	a.	NOUN
ftr-415	1181	2	notice	notice	PROPN
ftr-415	1181	3	2001	2001	NUM
ftr-415	1181	4	-	-	SYM
ftr-415	1181	5	73	73	NUM
ftr-415	1181	6	,	,	PUNCT
ftr-415	1181	7	2001	2001	NUM
ftr-415	1181	8	-	-	SYM
ftr-415	1181	9	2	2	NUM
ftr-415	1181	10	c.b	c.b	PROPN
ftr-415	1181	11	.	.	PUNCT
ftr-415	1182	1	549.the	549.the	DET
ftr-415	1182	2	irs	irs	PROPN
ftr-415	1182	3	announced	announce	VERB
ftr-415	1182	4	and	and	CCONJ
ftr-415	1182	5	requested	request	VERB
ftr-415	1182	6	comments	comment	NOUN
ftr-415	1182	7	on	on	ADP
ftr-415	1182	8	proposed	propose	VERB
ftr-415	1182	9	“	"	PUNCT
ftr-415	1182	10	rules	rule	NOUN
ftr-415	1182	11	of	of	ADP
ftr-415	1182	12	administrative	administrative	ADJ
ftr-415	1182	13	convenience	convenience	NOUN
ftr-415	1182	14	”	"	PUNCT
ftr-415	1182	15	permitting	permit	VERB
ftr-415	1182	16	employers	employer	NOUN
ftr-415	1182	17	to	to	PART
ftr-415	1182	18	deem	deem	VERB
ftr-415	1182	19	the	the	DET
ftr-415	1182	20	wages	wage	NOUN
ftr-415	1182	21	to	to	PART
ftr-415	1182	22	have	have	AUX
ftr-415	1182	23	been	be	AUX
ftr-415	1182	24	paid	pay	VERB
ftr-415	1182	25	on	on	ADP
ftr-415	1182	26	a	a	DET
ftr-415	1182	27	specific	specific	ADJ
ftr-415	1182	28	date	date	NOUN
ftr-415	1182	29	for	for	ADP
ftr-415	1182	30	fica	fica	PROPN
ftr-415	1182	31	and	and	CCONJ
ftr-415	1182	32	futa	futa	PROPN
ftr-415	1182	33	purposes	purpose	NOUN
ftr-415	1182	34	.	.	PUNCT
ftr-415	1183	1	fica	fica	PROPN
ftr-415	1183	2	and	and	CCONJ
ftr-415	1183	3	futa	futa	PROPN
ftr-415	1183	4	wages	wage	NOUN
ftr-415	1183	5	could	could	AUX
ftr-415	1183	6	be	be	AUX
ftr-415	1183	7	treated	treat	VERB
ftr-415	1183	8	as	as	SCONJ
ftr-415	1183	9	paid	pay	VERB
ftr-415	1183	10	on	on	ADP
ftr-415	1183	11	a	a	DET
ftr-415	1183	12	pay	pay	NOUN
ftr-415	1183	13	period	period	NOUN
ftr-415	1183	14	,	,	PUNCT
ftr-415	1183	15	quarterly	quarterly	ADV
ftr-415	1183	16	,	,	PUNCT
ftr-415	1183	17	semiannually	semiannually	ADV
ftr-415	1183	18	,	,	PUNCT
ftr-415	1183	19	annually	annually	ADV
ftr-415	1183	20	,	,	PUNCT
ftr-415	1183	21	or	or	CCONJ
ftr-415	1183	22	on	on	ADP
ftr-415	1183	23	another	another	DET
ftr-415	1183	24	basis	basis	NOUN
ftr-415	1183	25	.	.	PUNCT
ftr-415	1184	1	b.	b.	PROPN
ftr-415	1184	2	notice	notice	PROPN
ftr-415	1184	3	2001	2001	NUM
ftr-415	1184	4	-	-	SYM
ftr-415	1184	5	72	72	NUM
ftr-415	1184	6	,	,	PUNCT
ftr-415	1184	7	2001	2001	NUM
ftr-415	1184	8	-	-	SYM
ftr-415	1184	9	2	2	NUM
ftr-415	1184	10	c.b	c.b	PROPN
ftr-415	1184	11	.	.	PUNCT
ftr-415	1185	1	548.the	548.the	DET
ftr-415	1185	2	irs	irs	PROPN
ftr-415	1185	3	announced	announce	VERB
ftr-415	1185	4	and	and	CCONJ
ftr-415	1185	5	requested	request	VERB
ftr-415	1185	6	comments	comment	NOUN
ftr-415	1185	7	on	on	ADP
ftr-415	1185	8	proposed	propose	VERB
ftr-415	1185	9	rules	rule	NOUN
ftr-415	1185	10	regarding	regard	VERB
ftr-415	1185	11	the	the	DET
ftr-415	1185	12	employer	employer	NOUN
ftr-415	1185	13	’s	’s	PART
ftr-415	1185	14	income	income	NOUN
ftr-415	1185	15	tax	tax	NOUN
ftr-415	1185	16	withholding	withholding	NOUN
ftr-415	1185	17	and	and	CCONJ
ftr-415	1185	18	reporting	report	VERB
ftr-415	1185	19	obligations	obligation	NOUN
ftr-415	1185	20	on	on	ADP
ftr-415	1185	21	the	the	DET
ftr-415	1185	22	sale	sale	NOUN
ftr-415	1185	23	by	by	ADP
ftr-415	1185	24	an	an	DET
ftr-415	1185	25	employee	employee	NOUN
ftr-415	1185	26	of	of	ADP
ftr-415	1185	27	stock	stock	NOUN
ftr-415	1185	28	received	receive	VERB
ftr-415	1185	29	pursuant	pursuant	ADV
ftr-415	1185	30	to	to	ADP
ftr-415	1185	31	the	the	DET
ftr-415	1185	32	exercise	exercise	NOUN
ftr-415	1185	33	of	of	ADP
ftr-415	1185	34	a	a	DET
ftr-415	1185	35	statutory	statutory	ADJ
ftr-415	1185	36	stock	stock	NOUN
ftr-415	1185	37	option	option	NOUN
ftr-415	1185	38	.	.	PUNCT
ftr-415	1186	1	the	the	DET
ftr-415	1186	2	employer	employer	NOUN
ftr-415	1186	3	is	be	AUX
ftr-415	1186	4	not	not	PART
ftr-415	1186	5	required	require	VERB
ftr-415	1186	6	to	to	PART
ftr-415	1186	7	withhold	withhold	VERB
ftr-415	1186	8	,	,	PUNCT
ftr-415	1186	9	but	but	CCONJ
ftr-415	1186	10	is	be	AUX
ftr-415	1186	11	required	require	VERB
ftr-415	1186	12	to	to	PART
ftr-415	1186	13	report	report	VERB
ftr-415	1186	14	if	if	SCONJ
ftr-415	1186	15	the	the	DET
ftr-415	1186	16	amount	amount	NOUN
ftr-415	1186	17	is	be	AUX
ftr-415	1186	18	at	at	ADV
ftr-415	1186	19	least	least	ADJ
ftr-415	1186	20	$	$	SYM
ftr-415	1186	21	600	600	NUM
ftr-415	1186	22	,	,	PUNCT
ftr-415	1186	23	unless	unless	SCONJ
ftr-415	1186	24	the	the	DET
ftr-415	1186	25	employer	employer	NOUN
ftr-415	1186	26	has	have	AUX
ftr-415	1186	27	made	make	VERB
ftr-415	1186	28	reasonable	reasonable	ADJ
ftr-415	1186	29	efforts	effort	NOUN
ftr-415	1186	30	to	to	PART
ftr-415	1186	31	determine	determine	VERB
ftr-415	1186	32	if	if	SCONJ
ftr-415	1186	33	reporting	reporting	NOUN
ftr-415	1186	34	is	be	AUX
ftr-415	1186	35	necessary	necessary	ADJ
ftr-415	1186	36	and	and	CCONJ
ftr-415	1186	37	has	have	AUX
ftr-415	1186	38	been	be	AUX
ftr-415	1186	39	unable	unable	ADJ
ftr-415	1186	40	to	to	PART
ftr-415	1186	41	do	do	VERB
ftr-415	1186	42	so	so	ADV
ftr-415	1186	43	.	.	PUNCT
ftr-415	1187	1	c.	c.	PROPN
ftr-415	1187	2	irs	irs	PROPN
ftr-415	1187	3	extends	extend	VERB
ftr-415	1187	4	m	m	PROPN
ftr-415	1187	5	oratorium	oratorium	NOUN
ftr-415	1187	6	on	on	ADP
ftr-415	1187	7	assessment	assessment	NOUN
ftr-415	1187	8	of	of	ADP
ftr-415	1187	9	employment	employment	NOUN
ftr-415	1187	10	taxes	taxis	NOUN
ftr-415	1187	11	on	on	ADP
ftr-415	1187	12	stock	stock	NOUN
ftr-415	1187	13	options	option	NOUN
ftr-415	1187	14	for	for	ADP
ftr-415	1187	15	two	two	NUM
ftr-415	1187	16	more	more	ADJ
ftr-415	1187	17	years	year	NOUN
ftr-415	1187	18	.	.	PUNCT
ftr-415	1188	1	notice	notice	VERB
ftr-415	1188	2	2002	2002	NUM
ftr-415	1188	3	-	-	SYM
ftr-415	1188	4	47	47	NUM
ftr-415	1188	5	,	,	PUNCT
ftr-415	1188	6	2002	2002	NUM
ftr-415	1188	7	-	-	SYM
ftr-415	1188	8	28	28	NUM
ftr-415	1188	9	i.r.b	i.r.b	NOUN
ftr-415	1188	10	.	.	PUNCT
ftr-415	1189	1	97	97	NUM
ftr-415	1189	2	(	(	PUNCT
ftr-415	1189	3	7/15/02	7/15/02	NUM
ftr-415	1189	4	)	)	PUNCT
ftr-415	1189	5	.	.	PUNCT
ftr-415	1190	1	pending	pende	VERB
ftr-415	1190	2	the	the	DET
ftr-415	1190	3	completion	completion	NOUN
ftr-415	1190	4	of	of	ADP
ftr-415	1190	5	its	its	PRON
ftr-415	1190	6	review	review	NOUN
ftr-415	1190	7	and	and	CCONJ
ftr-415	1190	8	the	the	DET
ftr-415	1190	9	issuance	issuance	NOUN
ftr-415	1190	10	of	of	ADP
ftr-415	1190	11	further	further	ADJ
ftr-415	1190	12	guidance	guidance	NOUN
ftr-415	1190	13	,	,	PUNCT
ftr-415	1190	14	the	the	DET
ftr-415	1190	15	irs	irs	PROPN
ftr-415	1190	16	will	will	AUX
ftr-415	1190	17	not	not	PART
ftr-415	1190	18	assess	assess	VERB
ftr-415	1190	19	fica	fica	PROPN
ftr-415	1190	20	or	or	CCONJ
ftr-415	1190	21	futa	futa	ADJ
ftr-415	1190	22	taxes	taxis	NOUN
ftr-415	1190	23	(	(	PUNCT
ftr-415	1190	24	nor	nor	CCONJ
ftr-415	1190	25	will	will	AUX
ftr-415	1190	26	it	it	PRON
ftr-415	1190	27	seek	seek	VERB
ftr-415	1190	28	federal	federal	ADJ
ftr-415	1190	29	income	income	NOUN
ftr-415	1190	30	tax	tax	NOUN
ftr-415	1190	31	withholding	withholding	NOUN
ftr-415	1190	32	)	)	PUNCT
ftr-415	1190	33	upon	upon	SCONJ
ftr-415	1190	34	the	the	DET
ftr-415	1190	35	exercise	exercise	NOUN
ftr-415	1190	36	of	of	ADP
ftr-415	1190	37	a	a	DET
ftr-415	1190	38	statutory	statutory	ADJ
ftr-415	1190	39	stock	stock	NOUN
ftr-415	1190	40	option	option	NOUN
ftr-415	1190	41	or	or	CCONJ
ftr-415	1190	42	disposition	disposition	NOUN
ftr-415	1190	43	of	of	ADP
ftr-415	1190	44	stock	stock	NOUN
ftr-415	1190	45	acquired	acquire	VERB
ftr-415	1190	46	by	by	ADP
ftr-415	1190	47	an	an	DET
ftr-415	1190	48	employee	employee	NOUN
ftr-415	1190	49	pursuant	pursuant	ADJ
ftr-415	1190	50	to	to	ADP
ftr-415	1190	51	the	the	DET
ftr-415	1190	52	exercise	exercise	NOUN
ftr-415	1190	53	of	of	ADP
ftr-415	1190	54	a	a	DET
ftr-415	1190	55	statutory	statutory	ADJ
ftr-415	1190	56	stock	stock	NOUN
ftr-415	1190	57	option	option	NOUN
ftr-415	1190	58	.	.	PUNCT
ftr-415	1191	1	the	the	DET
ftr-415	1191	2	notice	notice	NOUN
ftr-415	1191	3	further	far	ADV
ftr-415	1191	4	provides	provide	VERB
ftr-415	1191	5	that	that	SCONJ
ftr-415	1191	6	it	it	PRON
ftr-415	1191	7	is	be	AUX
ftr-415	1191	8	contemplated	contemplate	VERB
ftr-415	1191	9	that	that	SCONJ
ftr-415	1191	10	any	any	DET
ftr-415	1191	11	final	final	ADJ
ftr-415	1191	12	guidance	guidance	NOUN
ftr-415	1191	13	that	that	PRON
ftr-415	1191	14	would	would	AUX
ftr-415	1191	15	apply	apply	VERB
ftr-415	1191	16	employment	employment	NOUN
ftr-415	1191	17	taxes	taxis	NOUN
ftr-415	1191	18	to	to	ADP
ftr-415	1191	19	statutory	statutory	ADJ
ftr-415	1191	20	stock	stock	NOUN
ftr-415	1191	21	options	option	NOUN
ftr-415	1191	22	will	will	AUX
ftr-415	1191	23	not	not	PART
ftr-415	1191	24	apply	apply	VERB
ftr-415	1191	25	to	to	ADP
ftr-415	1191	26	exercises	exercise	NOUN
ftr-415	1191	27	of	of	ADP
ftr-415	1191	28	statutory	statutory	ADJ
ftr-415	1191	29	stock	stock	NOUN
ftr-415	1191	30	options	option	NOUN
ftr-415	1191	31	that	that	PRON
ftr-415	1191	32	occur	occur	VERB
ftr-415	1191	33	before	before	ADP
ftr-415	1191	34	january	january	PROPN
ftr-415	1191	35	1	1	NUM
ftr-415	1191	36	of	of	ADP
ftr-415	1191	37	the	the	DET
ftr-415	1191	38	year	year	NOUN
ftr-415	1191	39	that	that	PRON
ftr-415	1191	40	follows	follow	VERB
ftr-415	1191	41	the	the	DET
ftr-415	1191	42	second	second	ADJ
ftr-415	1191	43	anniversary	anniversary	NOUN
ftr-415	1191	44	of	of	ADP
ftr-415	1191	45	the	the	DET
ftr-415	1191	46	publication	publication	NOUN
ftr-415	1191	47	of	of	ADP
ftr-415	1191	48	the	the	DET
ftr-415	1191	49	final	final	ADJ
ftr-415	1191	50	guidance	guidance	NOUN
ftr-415	1191	51	.	.	PUNCT
ftr-415	1192	1	2	2	X
ftr-415	1192	2	.	.	X
ftr-415	1192	3	falling	fall	VERB
ftr-415	1192	4	into	into	ADP
ftr-415	1192	5	black-(sc)holes	black-(sc)hole	NOUN
ftr-415	1192	6	again	again	ADV
ftr-415	1192	7	:	:	PUNCT
ftr-415	1192	8	valuing	value	VERB
ftr-415	1192	9	stock	stock	NOUN
ftr-415	1192	10	options	option	NOUN
ftr-415	1192	11	for	for	ADP
ftr-415	1192	12	golden	golden	ADJ
ftr-415	1192	13	parachute	parachute	NOUN
ftr-415	1192	14	purposes	purpose	NOUN
ftr-415	1192	15	.	.	PUNCT
ftr-415	1193	1	rev	rev	PROPN
ftr-415	1193	2	.	.	PROPN
ftr-415	1193	3	proc	proc	PROPN
ftr-415	1193	4	.	.	PUNCT
ftr-415	1194	1	2002	2002	NUM
ftr-415	1194	2	-	-	SYM
ftr-415	1194	3	13	13	NUM
ftr-415	1194	4	,	,	PUNCT
ftr-415	1194	5	2002	2002	NUM
ftr-415	1194	6	-	-	SYM
ftr-415	1194	7	8	8	NUM
ftr-415	1194	8	i.r.b	i.r.b	NOUN
ftr-415	1194	9	.	.	PUNCT
ftr-415	1195	1	549	549	NUM
ftr-415	1195	2	(	(	PUNCT
ftr-415	1195	3	2/25/02	2/25/02	PROPN
ftr-415	1195	4	)	)	PUNCT
ftr-415	1195	5	,	,	PUNCT
ftr-415	1195	6	modified	modify	VERB
ftr-415	1195	7	by	by	ADP
ftr-415	1195	8	rev	rev	PROPN
ftr-415	1195	9	.	.	PROPN
ftr-415	1195	10	proc	proc	PROPN
ftr-415	1195	11	.	.	PUNCT
ftr-415	1195	12	2002	2002	NUM
ftr-415	1195	13	-	-	SYM
ftr-415	1195	14	45	45	NUM
ftr-415	1195	15	,	,	PUNCT
ftr-415	1195	16	2002	2002	NUM
ftr-415	1195	17	-	-	SYM
ftr-415	1195	18	27	27	NUM
ftr-415	1195	19	i.r.b	i.r.b	NOUN
ftr-415	1195	20	.	.	PUNCT
ftr-415	1196	1	40	40	NUM
ftr-415	1196	2	(	(	PUNCT
ftr-415	1196	3	7/8/02	7/8/02	NUM
ftr-415	1196	4	)	)	PUNCT
ftr-415	1196	5	.	.	PUNCT
ftr-415	1197	1	this	this	DET
ftr-415	1197	2	revenue	revenue	NOUN
ftr-415	1197	3	procedure	procedure	NOUN
ftr-415	1197	4	provides	provide	VERB
ftr-415	1197	5	guidance	guidance	NOUN
ftr-415	1197	6	for	for	ADP
ftr-415	1197	7	valuing	value	VERB
ftr-415	1197	8	stock	stock	NOUN
ftr-415	1197	9	options	option	NOUN
ftr-415	1197	10	,	,	PUNCT
ftr-415	1197	11	including	include	VERB
ftr-415	1197	12	a	a	DET
ftr-415	1197	13	blackscholes	blackschole	NOUN
ftr-415	1197	14	safe	safe	ADJ
ftr-415	1197	15	harbor	harbor	NOUN
ftr-415	1197	16	for	for	ADP
ftr-415	1197	17	valuing	value	VERB
ftr-415	1197	18	“	"	PUNCT
ftr-415	1197	19	nonpublicly	nonpublicly	ADV
ftr-415	1197	20	traded	trade	VERB
ftr-415	1197	21	compensatory	compensatory	ADJ
ftr-415	1197	22	stock	stock	NOUN
ftr-415	1197	23	option[s	option[	NOUN
ftr-415	1197	24	]	]	PUNCT
ftr-415	1197	25	for	for	ADP
ftr-415	1197	26	stock	stock	NOUN
ftr-415	1197	27	that	that	PRON
ftr-415	1197	28	,	,	PUNCT
ftr-415	1197	29	on	on	ADP
ftr-415	1197	30	the	the	DET
ftr-415	1197	31	valuation	valuation	NOUN
ftr-415	1197	32	date	date	NOUN
ftr-415	1197	33	,	,	PUNCT
ftr-415	1197	34	is	be	AUX
ftr-415	1197	35	publicly	publicly	ADV
ftr-415	1197	36	traded	trade	VERB
ftr-415	1197	37	on	on	ADP
ftr-415	1197	38	an	an	DET
ftr-415	1197	39	established	establish	VERB
ftr-415	1197	40	securities	security	NOUN
ftr-415	1197	41	market	market	NOUN
ftr-415	1197	42	”	"	PUNCT
ftr-415	1197	43	for	for	ADP
ftr-415	1197	44	purposes	purpose	NOUN
ftr-415	1197	45	of	of	ADP
ftr-415	1197	46	the	the	DET
ftr-415	1197	47	§	§	PROPN
ftr-415	1197	48	§	§	PROPN
ftr-415	1197	49	280	280	NUM
ftr-415	1197	50	g	g	NOUN
ftr-415	1197	51	and	and	CCONJ
ftr-415	1197	52	4999	4999	NUM
ftr-415	1197	53	golden	golden	ADJ
ftr-415	1197	54	parachute	parachute	NOUN
ftr-415	1197	55	rules	rule	NOUN
ftr-415	1197	56	.	.	PUNCT
ftr-415	1197	57	!	!	PUNCT
ftr-415	1198	1	see	see	AUX
ftr-415	1198	2	also	also	ADV
ftr-415	1198	3	rev	rev	VERB
ftr-415	1198	4	.	.	PUNCT
ftr-415	1199	1	rul	rul	NOUN
ftr-415	1199	2	.	.	PUNCT
ftr-415	1200	1	98	98	NUM
ftr-415	1200	2	-	-	SYM
ftr-415	1200	3	21	21	NUM
ftr-415	1200	4	,	,	PUNCT
ftr-415	1200	5	1998	1998	NUM
ftr-415	1200	6	-	-	SYM
ftr-415	1200	7	1	1	NUM
ftr-415	1200	8	c.b	c.b	PROPN
ftr-415	1200	9	.	.	PROPN
ftr-415	1200	10	975	975	NUM
ftr-415	1200	11	,	,	PUNCT
ftr-415	1200	12	for	for	ADP
ftr-415	1200	13	the	the	DET
ftr-415	1200	14	valuation	valuation	NOUN
ftr-415	1200	15	of	of	ADP
ftr-415	1200	16	stock	stock	NOUN
ftr-415	1200	17	options	option	NOUN
ftr-415	1200	18	for	for	ADP
ftr-415	1200	19	gift	gift	NOUN
ftr-415	1200	20	tax	tax	NOUN
ftr-415	1200	21	purposes	purpose	NOUN
ftr-415	1200	22	.	.	PUNCT
ftr-415	1201	1	3	3	X
ftr-415	1201	2	.	.	X
ftr-415	1201	3	the	the	DET
ftr-415	1201	4	employee	employee	NOUN
ftr-415	1201	5	-	-	PUNCT
ftr-415	1201	6	coo	coo	NOUN
ftr-415	1201	7	’s	’s	PART
ftr-415	1201	8	behaviour	behaviour	NOUN
ftr-415	1201	9	vis	vis	X
ftr-415	1201	10	-	-	PUNCT
ftr-415	1201	11	à	à	X
ftr-415	1201	12	-	-	PUNCT
ftr-415	1201	13	vis	vis	X
ftr-415	1201	14	the	the	DET
ftr-415	1201	15	shareholders	shareholder	NOUN
ftr-415	1201	16	was	be	AUX
ftr-415	1201	17	as	as	ADV
ftr-415	1201	18	unripe	unripe	NOUN
ftr-415	1201	19	as	as	ADP
ftr-415	1201	20	the	the	DET
ftr-415	1201	21	refund	refund	NOUN
ftr-415	1201	22	claim	claim	NOUN
ftr-415	1201	23	.	.	PUNCT
ftr-415	1202	1	robinson	robinson	PROPN
ftr-415	1202	2	v.	v.	PROPN
ftr-415	1202	3	united	united	PROPN
ftr-415	1202	4	states	states	PROPN
ftr-415	1202	5	,	,	PUNCT
ftr-415	1202	6	52	52	NUM
ftr-415	1202	7	fed	feed	VERB
ftr-415	1202	8	.	.	PUNCT
ftr-415	1203	1	cl	cl	NOUN
ftr-415	1203	2	.	.	PUNCT
ftr-415	1204	1	725	725	NUM
ftr-415	1204	2	,	,	PUNCT
ftr-415	1204	3	2002	2002	NUM
ftr-415	1204	4	-	-	SYM
ftr-415	1204	5	2	2	NUM
ftr-415	1204	6	u.s.t.c	u.s.t.c	PROPN
ftr-415	1204	7	.	.	PROPN
ftr-415	1204	8	¶50,524	¶50,524	PROPN
ftr-415	1204	9	,	,	PUNCT
ftr-415	1204	10	90	90	NUM
ftr-415	1204	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1204	12	.	.	PUNCT
ftr-415	1204	13	2002	2002	NUM
ftr-415	1204	14	-	-	SYM
ftr-415	1204	15	5003	5003	NUM
ftr-415	1204	16	(	(	PUNCT
ftr-415	1204	17	6/24/02	6/24/02	NUM
ftr-415	1204	18	)	)	PUNCT
ftr-415	1204	19	.	.	PUNCT
ftr-415	1205	1	the	the	DET
ftr-415	1205	2	court	court	NOUN
ftr-415	1205	3	of	of	ADP
ftr-415	1205	4	federal	federal	ADJ
ftr-415	1205	5	claims	claim	NOUN
ftr-415	1205	6	followed	follow	VERB
ftr-415	1205	7	venture	venture	NOUN
ftr-415	1205	8	funding	funding	NOUN
ftr-415	1205	9	,	,	PUNCT
ftr-415	1205	10	ltd	ltd	PROPN
ftr-415	1205	11	.	.	PROPN
ftr-415	1206	1	v.	v.	PROPN
ftr-415	1206	2	commissioner	commissioner	PROPN
ftr-415	1206	3	,	,	PUNCT
ftr-415	1206	4	110	110	NUM
ftr-415	1206	5	t.c	t.c	PROPN
ftr-415	1206	6	.	.	PROPN
ftr-415	1206	7	236	236	NUM
ftr-415	1206	8	(	(	PUNCT
ftr-415	1206	9	1998	1998	NUM
ftr-415	1206	10	)	)	PUNCT
ftr-415	1206	11	,	,	PUNCT
ftr-415	1206	12	aff’d	aff’d	VERB
ftr-415	1206	13	per	per	ADP
ftr-415	1206	14	curiam	curiam	NOUN
ftr-415	1206	15	,	,	PUNCT
ftr-415	1206	16	198	198	NUM
ftr-415	1206	17	f.3d	f.3d	NUM
ftr-415	1206	18	248	248	NUM
ftr-415	1206	19	(	(	PUNCT
ftr-415	1206	20	6th	6th	ADJ
ftr-415	1206	21	cir	cir	NOUN
ftr-415	1206	22	.	.	PROPN
ftr-415	1206	23	1999	1999	NUM
ftr-415	1206	24	)	)	PUNCT
ftr-415	1206	25	,	,	PUNCT
ftr-415	1206	26	cert	cert	PROPN
ftr-415	1206	27	.	.	PUNCT
ftr-415	1207	1	denied	deny	VERB
ftr-415	1207	2	,	,	PUNCT
ftr-415	1207	3	530	530	NUM
ftr-415	1207	4	u.s	u.s	PROPN
ftr-415	1207	5	.	.	PROPN
ftr-415	1207	6	1205	1205	NUM
ftr-415	1207	7	(	(	PUNCT
ftr-415	1207	8	2000	2000	NUM
ftr-415	1207	9	)	)	PUNCT
ftr-415	1207	10	,	,	PUNCT
ftr-415	1207	11	to	to	PART
ftr-415	1207	12	hold	hold	VERB
ftr-415	1207	13	that	that	PRON
ftr-415	1207	14	§	§	PROPN
ftr-415	1207	15	83(h	83(h	NUM
ftr-415	1207	16	)	)	PUNCT
ftr-415	1207	17	allows	allow	VERB
ftr-415	1207	18	a	a	DET
ftr-415	1207	19	deduction	deduction	NOUN
ftr-415	1207	20	for	for	ADP
ftr-415	1207	21	the	the	DET
ftr-415	1207	22	value	value	NOUN
ftr-415	1207	23	of	of	ADP
ftr-415	1207	24	a	a	DET
ftr-415	1207	25	compensatory	compensatory	ADJ
ftr-415	1207	26	transfer	transfer	NOUN
ftr-415	1207	27	of	of	ADP
ftr-415	1207	28	restricted	restricted	ADJ
ftr-415	1207	29	stock	stock	NOUN
ftr-415	1207	30	to	to	ADP
ftr-415	1207	31	an	an	DET
ftr-415	1207	32	employee	employee	NOUN
ftr-415	1207	33	only	only	ADV
ftr-415	1207	34	when	when	SCONJ
ftr-415	1207	35	the	the	DET
ftr-415	1207	36	amount	amount	NOUN
ftr-415	1207	37	of	of	ADP
ftr-415	1207	38	the	the	DET
ftr-415	1207	39	discount	discount	NOUN
ftr-415	1207	40	is	be	AUX
ftr-415	1207	41	actually	actually	ADV
ftr-415	1207	42	“	"	PUNCT
ftr-415	1207	43	included	include	VERB
ftr-415	1207	44	”	"	PUNCT
ftr-415	1207	45	by	by	ADP
ftr-415	1207	46	the	the	DET
ftr-415	1207	47	employee	employee	NOUN
ftr-415	1207	48	,	,	PUNCT
ftr-415	1207	49	not	not	PART
ftr-415	1207	50	when	when	SCONJ
ftr-415	1207	51	the	the	DET
ftr-415	1207	52	amount	amount	NOUN
ftr-415	1207	53	is	be	AUX
ftr-415	1207	54	2003	2003	NUM
ftr-415	1207	55	]	]	PUNCT
ftr-415	1207	56	recent	recent	ADJ
ftr-415	1207	57	developments	development	NOUN
ftr-415	1207	58	in	in	ADP
ftr-415	1207	59	federal	federal	ADJ
ftr-415	1207	60	income	income	NOUN
ftr-415	1207	61	taxation	taxation	NOUN
ftr-415	1207	62	123	123	NUM
ftr-415	1207	63	“	"	PUNCT
ftr-415	1207	64	includable	includable	ADJ
ftr-415	1207	65	”	"	PUNCT
ftr-415	1207	66	but	but	CCONJ
ftr-415	1207	67	not	not	PART
ftr-415	1207	68	reported	report	VERB
ftr-415	1207	69	as	as	ADP
ftr-415	1207	70	income	income	NOUN
ftr-415	1207	71	by	by	ADP
ftr-415	1207	72	the	the	DET
ftr-415	1207	73	employee	employee	NOUN
ftr-415	1207	74	.	.	PUNCT
ftr-415	1208	1	since	since	SCONJ
ftr-415	1208	2	the	the	DET
ftr-415	1208	3	employee	employee	NOUN
ftr-415	1208	4	was	be	AUX
ftr-415	1208	5	appealing	appeal	VERB
ftr-415	1208	6	from	from	ADP
ftr-415	1208	7	an	an	DET
ftr-415	1208	8	unfavorable	unfavorable	ADJ
ftr-415	1208	9	audit	audit	NOUN
ftr-415	1208	10	with	with	ADP
ftr-415	1208	11	respect	respect	NOUN
ftr-415	1208	12	to	to	ADP
ftr-415	1208	13	the	the	DET
ftr-415	1208	14	income	income	NOUN
ftr-415	1208	15	item	item	NOUN
ftr-415	1208	16	attributable	attributable	ADJ
ftr-415	1208	17	to	to	ADP
ftr-415	1208	18	the	the	DET
ftr-415	1208	19	year	year	NOUN
ftr-415	1208	20	of	of	ADP
ftr-415	1208	21	the	the	DET
ftr-415	1208	22	transfer	transfer	NOUN
ftr-415	1208	23	[	[	X
ftr-415	1208	24	in	in	ADP
ftr-415	1208	25	which	which	PRON
ftr-415	1208	26	the	the	DET
ftr-415	1208	27	employee	employee	NOUN
ftr-415	1208	28	-	-	PUNCT
ftr-415	1208	29	coo	coo	NOUN
ftr-415	1208	30	had	have	AUX
ftr-415	1208	31	made	make	VERB
ftr-415	1208	32	a	a	DET
ftr-415	1208	33	§	§	ADJ
ftr-415	1208	34	83(b	83(b	NUM
ftr-415	1208	35	)	)	PUNCT
ftr-415	1208	36	election	election	NOUN
ftr-415	1208	37	and	and	CCONJ
ftr-415	1208	38	reported	report	VERB
ftr-415	1208	39	the	the	DET
ftr-415	1208	40	bargain	bargain	NOUN
ftr-415	1208	41	element	element	NOUN
ftr-415	1208	42	as	as	ADP
ftr-415	1208	43	zero	zero	NUM
ftr-415	1208	44	,	,	PUNCT
ftr-415	1208	45	giving	give	VERB
ftr-415	1208	46	notice	notice	NOUN
ftr-415	1208	47	to	to	ADP
ftr-415	1208	48	himself	himself	PRON
ftr-415	1208	49	as	as	ADP
ftr-415	1208	50	a	a	DET
ftr-415	1208	51	representative	representative	NOUN
ftr-415	1208	52	of	of	ADP
ftr-415	1208	53	the	the	DET
ftr-415	1208	54	corporation	corporation	NOUN
ftr-415	1208	55	,	,	PUNCT
ftr-415	1208	56	even	even	ADV
ftr-415	1208	57	though	though	SCONJ
ftr-415	1208	58	the	the	DET
ftr-415	1208	59	taxpayers	taxpayer	NOUN
ftr-415	1208	60	owned	own	VERB
ftr-415	1208	61	all	all	PRON
ftr-415	1208	62	of	of	ADP
ftr-415	1208	63	the	the	DET
ftr-415	1208	64	remaining	remain	VERB
ftr-415	1208	65	stock	stock	NOUN
ftr-415	1208	66	of	of	ADP
ftr-415	1208	67	the	the	DET
ftr-415	1208	68	s	s	PART
ftr-415	1208	69	corporation	corporation	NOUN
ftr-415	1208	70	—	—	PUNCT
ftr-415	1208	71	an	an	DET
ftr-415	1208	72	overwhelming	overwhelming	ADJ
ftr-415	1208	73	majority	majority	NOUN
ftr-415	1208	74	]	]	PUNCT
ftr-415	1208	75	,	,	PUNCT
ftr-415	1208	76	the	the	DET
ftr-415	1208	77	fact	fact	NOUN
ftr-415	1208	78	of	of	ADP
ftr-415	1208	79	inclusion	inclusion	NOUN
ftr-415	1208	80	was	be	AUX
ftr-415	1208	81	not	not	PART
ftr-415	1208	82	yet	yet	ADV
ftr-415	1208	83	established	establish	VERB
ftr-415	1208	84	and	and	CCONJ
ftr-415	1208	85	the	the	DET
ftr-415	1208	86	refund	refund	NOUN
ftr-415	1208	87	claim	claim	NOUN
ftr-415	1208	88	was	be	AUX
ftr-415	1208	89	not	not	PART
ftr-415	1208	90	ripe	ripe	ADJ
ftr-415	1208	91	.	.	PUNCT
ftr-415	1209	1	the	the	DET
ftr-415	1209	2	taxpayers	taxpayer	NOUN
ftr-415	1209	3	claimed	claim	VERB
ftr-415	1209	4	that	that	SCONJ
ftr-415	1209	5	the	the	DET
ftr-415	1209	6	employee	employee	NOUN
ftr-415	1209	7	received	receive	VERB
ftr-415	1209	8	restricted	restrict	VERB
ftr-415	1209	9	stock	stock	NOUN
ftr-415	1209	10	worth	worth	ADJ
ftr-415	1209	11	$	$	SYM
ftr-415	1209	12	28	28	NUM
ftr-415	1209	13	million	million	NUM
ftr-415	1209	14	for	for	ADP
ftr-415	1209	15	$	$	SYM
ftr-415	1209	16	2	2	NUM
ftr-415	1209	17	million	million	NUM
ftr-415	1209	18	and	and	CCONJ
ftr-415	1209	19	the	the	DET
ftr-415	1209	20	employee	employee	NOUN
ftr-415	1209	21	made	make	VERB
ftr-415	1209	22	the	the	DET
ftr-415	1209	23	§	§	PROPN
ftr-415	1209	24	83(b	83(b	NUM
ftr-415	1209	25	)	)	PUNCT
ftr-415	1209	26	zero	zero	NUM
ftr-415	1209	27	election	election	NOUN
ftr-415	1209	28	without	without	ADP
ftr-415	1209	29	advising	advise	VERB
ftr-415	1209	30	them	they	PRON
ftr-415	1209	31	or	or	CCONJ
ftr-415	1209	32	anyone	anyone	PRON
ftr-415	1209	33	else	else	ADV
ftr-415	1209	34	at	at	ADP
ftr-415	1209	35	the	the	DET
ftr-415	1209	36	corporation	corporation	NOUN
ftr-415	1209	37	at	at	ADP
ftr-415	1209	38	the	the	DET
ftr-415	1209	39	time	time	NOUN
ftr-415	1209	40	;	;	PUNCT
ftr-415	1209	41	taxpayers	taxpayer	NOUN
ftr-415	1209	42	did	do	AUX
ftr-415	1209	43	not	not	PART
ftr-415	1209	44	find	find	VERB
ftr-415	1209	45	out	out	ADP
ftr-415	1209	46	about	about	ADP
ftr-415	1209	47	the	the	DET
ftr-415	1209	48	§	§	PROPN
ftr-415	1209	49	83(b	83(b	NUM
ftr-415	1209	50	)	)	PUNCT
ftr-415	1209	51	election	election	NOUN
ftr-415	1209	52	until	until	ADP
ftr-415	1209	53	negotiating	negotiate	VERB
ftr-415	1209	54	the	the	DET
ftr-415	1209	55	coo	coo	NOUN
ftr-415	1209	56	’s	’s	PART
ftr-415	1209	57	termination	termination	NOUN
ftr-415	1209	58	three	three	NUM
ftr-415	1209	59	years	year	NOUN
ftr-415	1209	60	later	later	ADV
ftr-415	1209	61	(	(	PUNCT
ftr-415	1209	62	when	when	SCONJ
ftr-415	1209	63	they	they	PRON
ftr-415	1209	64	sent	send	VERB
ftr-415	1209	65	the	the	DET
ftr-415	1209	66	coo	coo	NOUN
ftr-415	1209	67	an	an	DET
ftr-415	1209	68	amended	amend	VERB
ftr-415	1209	69	form	form	NOUN
ftr-415	1209	70	w	w	PROPN
ftr-415	1209	71	-2	-2	NOUN
ftr-415	1209	72	)	)	PUNCT
ftr-415	1209	73	.	.	PUNCT
ftr-415	1209	74	!	!	PUNCT
ftr-415	1210	1	query	query	NOUN
ftr-415	1210	2	:	:	PUNCT
ftr-415	1210	3	should	should	AUX
ftr-415	1210	4	taxpayers	taxpayer	NOUN
ftr-415	1210	5	have	have	AUX
ftr-415	1210	6	dealt	deal	VERB
ftr-415	1210	7	with	with	ADP
ftr-415	1210	8	this	this	DET
ftr-415	1210	9	possibility	possibility	NOUN
ftr-415	1210	10	by	by	ADP
ftr-415	1210	11	contract	contract	NOUN
ftr-415	1210	12	at	at	ADP
ftr-415	1210	13	the	the	DET
ftr-415	1210	14	time	time	NOUN
ftr-415	1210	15	the	the	DET
ftr-415	1210	16	stock	stock	NOUN
ftr-415	1210	17	was	be	AUX
ftr-415	1210	18	transferred	transfer	VERB
ftr-415	1210	19	to	to	ADP
ftr-415	1210	20	the	the	DET
ftr-415	1210	21	employee	employee	NOUN
ftr-415	1210	22	?	?	PUNCT
ftr-415	1211	1	d.	d.	PROPN
ftr-415	1211	2	individual	individual	PROPN
ftr-415	1211	3	retirem	retirem	PROPN
ftr-415	1211	4	ent	ent	NOUN
ftr-415	1211	5	accounts	account	VERB
ftr-415	1211	6	1	1	NUM
ftr-415	1211	7	.	.	PUNCT
ftr-415	1211	8	retroactive	retroactive	ADJ
ftr-415	1211	9	taxes	taxis	NOUN
ftr-415	1211	10	are	be	AUX
ftr-415	1211	11	ok	ok	ADJ
ftr-415	1212	1	.	.	PUNCT
ftr-415	1212	2	kitt	kitt	PROPN
ftr-415	1212	3	v.	v.	PROPN
ftr-415	1212	4	united	united	PROPN
ftr-415	1212	5	states	states	PROPN
ftr-415	1212	6	,	,	PUNCT
ftr-415	1213	1	277	277	NUM
ftr-415	1213	2	f.3d	f.3d	NUM
ftr-415	1213	3	1330	1330	NUM
ftr-415	1213	4	,	,	PUNCT
ftr-415	1213	5	2002	2002	NUM
ftr-415	1213	6	-	-	SYM
ftr-415	1213	7	1	1	NUM
ftr-415	1213	8	u.s.t.c	u.s.t.c	PROPN
ftr-415	1213	9	.	.	PROPN
ftr-415	1214	1	¶50,167	¶50,167	NUM
ftr-415	1214	2	,	,	PUNCT
ftr-415	1214	3	89	89	NUM
ftr-415	1214	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1214	5	2002	2002	NUM
ftr-415	1214	6	-	-	SYM
ftr-415	1214	7	497	497	NUM
ftr-415	1214	8	(	(	PUNCT
ftr-415	1214	9	fed	fed	PROPN
ftr-415	1214	10	.	.	PUNCT
ftr-415	1214	11	cir	cir	PROPN
ftr-415	1214	12	.	.	PUNCT
ftr-415	1215	1	1/10/02	1/10/02	NUM
ftr-415	1215	2	)	)	PUNCT
ftr-415	1215	3	,	,	PUNCT
ftr-415	1215	4	upheld	uphold	VERB
ftr-415	1215	5	and	and	CCONJ
ftr-415	1215	6	modified	modify	VERB
ftr-415	1215	7	on	on	ADP
ftr-415	1215	8	rehearing	rehear	VERB
ftr-415	1215	9	,	,	PUNCT
ftr-415	1215	10	288	288	NUM
ftr-415	1215	11	f.3d	f.3d	NUM
ftr-415	1215	12	1355	1355	NUM
ftr-415	1215	13	,	,	PUNCT
ftr-415	1215	14	2002	2002	NUM
ftr-415	1215	15	-	-	SYM
ftr-415	1215	16	2	2	NUM
ftr-415	1215	17	u.s.t.c	u.s.t.c	PROPN
ftr-415	1215	18	.	.	PROPN
ftr-415	1216	1	¶50,466	¶50,466	PROPN
ftr-415	1216	2	,	,	PUNCT
ftr-415	1216	3	89	89	NUM
ftr-415	1216	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1216	5	2002	2002	NUM
ftr-415	1216	6	-	-	SYM
ftr-415	1216	7	2212	2212	NUM
ftr-415	1216	8	(	(	PUNCT
ftr-415	1216	9	fed	fed	PROPN
ftr-415	1216	10	.	.	PUNCT
ftr-415	1216	11	cir	cir	PROPN
ftr-415	1216	12	.	.	PUNCT
ftr-415	1217	1	5/1/02	5/1/02	NUM
ftr-415	1217	2	)	)	PUNCT
ftr-415	1217	3	.	.	PUNCT
ftr-415	1218	1	the	the	DET
ftr-415	1218	2	retroactive	retroactive	ADJ
ftr-415	1218	3	amendment	amendment	NOUN
ftr-415	1218	4	of	of	ADP
ftr-415	1218	5	§	§	PROPN
ftr-415	1218	6	408	408	NUM
ftr-415	1218	7	on	on	ADP
ftr-415	1218	8	july	july	PROPN
ftr-415	1218	9	22	22	NUM
ftr-415	1218	10	,	,	PUNCT
ftr-415	1218	11	1998	1998	NUM
ftr-415	1218	12	,	,	PUNCT
ftr-415	1218	13	providing	provide	VERB
ftr-415	1218	14	that	that	SCONJ
ftr-415	1218	15	distributions	distribution	NOUN
ftr-415	1218	16	from	from	ADP
ftr-415	1218	17	roth	roth	PROPN
ftr-415	1218	18	iras	ira	NOUN
ftr-415	1218	19	made	make	VERB
ftr-415	1218	20	within	within	ADP
ftr-415	1218	21	5	5	NUM
ftr-415	1218	22	years	year	NOUN
ftr-415	1218	23	of	of	ADP
ftr-415	1218	24	a	a	DET
ftr-415	1218	25	rollover	rollover	NOUN
ftr-415	1218	26	that	that	PRON
ftr-415	1218	27	are	be	AUX
ftr-415	1218	28	allocable	allocable	ADJ
ftr-415	1218	29	to	to	ADP
ftr-415	1218	30	the	the	DET
ftr-415	1218	31	funds	fund	NOUN
ftr-415	1218	32	rolled	roll	VERB
ftr-415	1218	33	-	-	PUNCT
ftr-415	1218	34	over	over	NOUN
ftr-415	1218	35	are	be	AUX
ftr-415	1218	36	subject	subject	ADJ
ftr-415	1218	37	to	to	ADP
ftr-415	1218	38	the	the	DET
ftr-415	1218	39	ten	ten	NUM
ftr-415	1218	40	percent	percent	NOUN
ftr-415	1218	41	additional	additional	ADJ
ftr-415	1218	42	tax	tax	NOUN
ftr-415	1218	43	under	under	ADP
ftr-415	1218	44	§	§	PROPN
ftr-415	1218	45	72(t	72(t	NUM
ftr-415	1218	46	)	)	PUNCT
ftr-415	1218	47	,	,	PUNCT
ftr-415	1218	48	was	be	AUX
ftr-415	1218	49	not	not	PART
ftr-415	1218	50	unconstitutional	unconstitutional	ADJ
ftr-415	1218	51	because	because	SCONJ
ftr-415	1218	52	congress	congress	PROPN
ftr-415	1218	53	was	be	AUX
ftr-415	1218	54	correcting	correct	VERB
ftr-415	1218	55	a	a	DET
ftr-415	1218	56	mistake	mistake	NOUN
ftr-415	1218	57	in	in	ADP
ftr-415	1218	58	the	the	DET
ftr-415	1218	59	1997	1997	NUM
ftr-415	1218	60	taxpayer	taxpayer	NOUN
ftr-415	1218	61	relief	relief	NOUN
ftr-415	1218	62	act	act	PROPN
ftr-415	1218	63	.	.	PUNCT
ftr-415	1219	1	the	the	DET
ftr-415	1219	2	court	court	NOUN
ftr-415	1219	3	followed	follow	VERB
ftr-415	1219	4	united	united	PROPN
ftr-415	1219	5	states	states	PROPN
ftr-415	1219	6	v.	v.	PROPN
ftr-415	1219	7	carlton	carlton	PROPN
ftr-415	1219	8	,	,	PUNCT
ftr-415	1219	9	512	512	NUM
ftr-415	1219	10	u.s	u.s	PROPN
ftr-415	1219	11	.	.	PROPN
ftr-415	1219	12	26	26	NUM
ftr-415	1219	13	(	(	PUNCT
ftr-415	1219	14	1994	1994	NUM
ftr-415	1219	15	)	)	PUNCT
ftr-415	1219	16	.	.	PUNCT
ftr-415	1220	1	the	the	DET
ftr-415	1220	2	10	10	NUM
ftr-415	1220	3	percent	percent	NOUN
ftr-415	1220	4	additional	additional	ADJ
ftr-415	1220	5	tax	tax	NOUN
ftr-415	1220	6	applied	apply	VERB
ftr-415	1220	7	to	to	ADP
ftr-415	1220	8	the	the	DET
ftr-415	1220	9	44	44	NUM
ftr-415	1220	10	-	-	PUNCT
ftr-415	1220	11	year	year	NOUN
ftr-415	1220	12	old	old	ADJ
ftr-415	1220	13	taxpayer	taxpayer	PROPN
ftr-415	1220	14	’s	’s	PART
ftr-415	1220	15	premature	premature	ADJ
ftr-415	1220	16	march	march	PROPN
ftr-415	1220	17	6	6	NUM
ftr-415	1220	18	,	,	PUNCT
ftr-415	1220	19	1998	1998	NUM
ftr-415	1220	20	withdrawal	withdrawal	NOUN
ftr-415	1220	21	from	from	ADP
ftr-415	1220	22	a	a	DET
ftr-415	1220	23	roth	roth	NOUN
ftr-415	1220	24	ira	ira	PROPN
ftr-415	1220	25	into	into	ADP
ftr-415	1220	26	which	which	PRON
ftr-415	1220	27	his	his	PRON
ftr-415	1220	28	regular	regular	ADJ
ftr-415	1220	29	ira	ira	PROPN
ftr-415	1220	30	had	have	AUX
ftr-415	1220	31	been	be	AUX
ftr-415	1220	32	rolled	roll	VERB
ftr-415	1220	33	-	-	PUNCT
ftr-415	1220	34	over	over	NOUN
ftr-415	1220	35	.	.	PUNCT
ftr-415	1221	1	2	2	X
ftr-415	1221	2	.	.	X
ftr-415	1221	3	he	he	PRON
ftr-415	1221	4	was	be	AUX
ftr-415	1221	5	just	just	ADV
ftr-415	1221	6	a	a	DET
ftr-415	1221	7	conduit	conduit	NOUN
ftr-415	1221	8	for	for	ADP
ftr-415	1221	9	his	his	PRON
ftr-415	1221	10	ira	ira	PROPN
ftr-415	1221	11	.	.	PROPN
ftr-415	1221	12	ancira	ancira	PROPN
ftr-415	1221	13	v.	v.	PROPN
ftr-415	1221	14	commissioner	commissioner	PROPN
ftr-415	1221	15	,	,	PUNCT
ftr-415	1221	16	119	119	NUM
ftr-415	1221	17	t.c	t.c	PROPN
ftr-415	1221	18	.	.	PROPN
ftr-415	1221	19	135	135	NUM
ftr-415	1221	20	(	(	PUNCT
ftr-415	1221	21	9/24/02	9/24/02	NUM
ftr-415	1221	22	)	)	PUNCT
ftr-415	1221	23	.	.	PUNCT
ftr-415	1222	1	the	the	DET
ftr-415	1222	2	taxpayer	taxpayer	NOUN
ftr-415	1222	3	had	have	VERB
ftr-415	1222	4	a	a	DET
ftr-415	1222	5	self	self	NOUN
ftr-415	1222	6	-	-	PUNCT
ftr-415	1222	7	directed	direct	VERB
ftr-415	1222	8	ira	ira	PROPN
ftr-415	1222	9	and	and	CCONJ
ftr-415	1222	10	asked	ask	VERB
ftr-415	1222	11	the	the	DET
ftr-415	1222	12	custodian	custodian	NOUN
ftr-415	1222	13	to	to	PART
ftr-415	1222	14	purchase	purchase	VERB
ftr-415	1222	15	common	common	ADJ
ftr-415	1222	16	stock	stock	NOUN
ftr-415	1222	17	of	of	ADP
ftr-415	1222	18	a	a	DET
ftr-415	1222	19	corporation	corporation	NOUN
ftr-415	1222	20	that	that	PRON
ftr-415	1222	21	was	be	AUX
ftr-415	1222	22	not	not	PART
ftr-415	1222	23	publicly	publicly	ADV
ftr-415	1222	24	traded	trade	VERB
ftr-415	1222	25	.	.	PUNCT
ftr-415	1223	1	although	although	SCONJ
ftr-415	1223	2	the	the	DET
ftr-415	1223	3	investment	investment	NOUN
ftr-415	1223	4	was	be	AUX
ftr-415	1223	5	not	not	PART
ftr-415	1223	6	prohibited	prohibit	VERB
ftr-415	1223	7	,	,	PUNCT
ftr-415	1223	8	the	the	DET
ftr-415	1223	9	custodian	custodian	NOUN
ftr-415	1223	10	,	,	PUNCT
ftr-415	1223	11	as	as	ADP
ftr-415	1223	12	a	a	DET
ftr-415	1223	13	matter	matter	NOUN
ftr-415	1223	14	of	of	ADP
ftr-415	1223	15	policy	policy	NOUN
ftr-415	1223	16	,	,	PUNCT
ftr-415	1223	17	refused	refuse	VERB
ftr-415	1223	18	to	to	PART
ftr-415	1223	19	purchase	purchase	VERB
ftr-415	1223	20	the	the	DET
ftr-415	1223	21	stock	stock	NOUN
ftr-415	1223	22	because	because	SCONJ
ftr-415	1223	23	it	it	PRON
ftr-415	1223	24	was	be	AUX
ftr-415	1223	25	not	not	PART
ftr-415	1223	26	publicly	publicly	ADV
ftr-415	1223	27	traded	trade	VERB
ftr-415	1223	28	.	.	PUNCT
ftr-415	1224	1	the	the	DET
ftr-415	1224	2	taxpayer	taxpayer	NOUN
ftr-415	1224	3	’s	’s	PART
ftr-415	1224	4	desires	desire	NOUN
ftr-415	1224	5	were	be	AUX
ftr-415	1224	6	accommodated	accommodate	VERB
ftr-415	1224	7	by	by	ADP
ftr-415	1224	8	the	the	DET
ftr-415	1224	9	custodian	custodian	NOUN
ftr-415	1224	10	issuing	issue	VERB
ftr-415	1224	11	a	a	DET
ftr-415	1224	12	check	check	NOUN
ftr-415	1224	13	drawn	draw	VERB
ftr-415	1224	14	on	on	ADP
ftr-415	1224	15	the	the	DET
ftr-415	1224	16	ira	ira	PROPN
ftr-415	1224	17	account	account	NOUN
ftr-415	1224	18	to	to	ADP
ftr-415	1224	19	the	the	DET
ftr-415	1224	20	issuing	issue	VERB
ftr-415	1224	21	corporation	corporation	NOUN
ftr-415	1224	22	,	,	PUNCT
ftr-415	1224	23	which	which	PRON
ftr-415	1224	24	was	be	AUX
ftr-415	1224	25	sent	send	VERB
ftr-415	1224	26	to	to	ADP
ftr-415	1224	27	the	the	DET
ftr-415	1224	28	taxpayer	taxpayer	NOUN
ftr-415	1224	29	,	,	PUNCT
ftr-415	1224	30	who	who	PRON
ftr-415	1224	31	forwarded	forward	VERB
ftr-415	1224	32	it	it	PRON
ftr-415	1224	33	to	to	ADP
ftr-415	1224	34	the	the	DET
ftr-415	1224	35	corporation	corporation	NOUN
ftr-415	1224	36	.	.	PUNCT
ftr-415	1225	1	to	to	PART
ftr-415	1225	2	effectuate	effectuate	VERB
ftr-415	1225	3	the	the	DET
ftr-415	1225	4	transaction	transaction	NOUN
ftr-415	1225	5	,	,	PUNCT
ftr-415	1225	6	the	the	DET
ftr-415	1225	7	custodian	custodian	NOUN
ftr-415	1225	8	required	require	VERB
ftr-415	1225	9	the	the	DET
ftr-415	1225	10	taxpayer	taxpayer	NOUN
ftr-415	1225	11	to	to	PART
ftr-415	1225	12	complete	complete	VERB
ftr-415	1225	13	a	a	DET
ftr-415	1225	14	“	"	PUNCT
ftr-415	1225	15	distribution	distribution	NOUN
ftr-415	1225	16	request	request	NOUN
ftr-415	1225	17	form	form	NOUN
ftr-415	1225	18	,	,	PUNCT
ftr-415	1225	19	”	"	PUNCT
ftr-415	1225	20	which	which	PRON
ftr-415	1225	21	stated	state	VERB
ftr-415	1225	22	that	that	SCONJ
ftr-415	1225	23	“	"	PUNCT
ftr-415	1225	24	(	(	PUNCT
ftr-415	1225	25	use	use	NOUN
ftr-415	1225	26	of	of	ADP
ftr-415	1225	27	this	this	DET
ftr-415	1225	28	form	form	NOUN
ftr-415	1225	29	will	will	AUX
ftr-415	1225	30	result	result	VERB
ftr-415	1225	31	in	in	ADP
ftr-415	1225	32	a	a	DET
ftr-415	1225	33	distribution	distribution	NOUN
ftr-415	1225	34	reportable	reportable	NOUN
ftr-415	1225	35	to	to	ADP
ftr-415	1225	36	the	the	DET
ftr-415	1225	37	irs	irs	PROPN
ftr-415	1226	1	[	[	X
ftr-415	1226	2	internal	internal	ADJ
ftr-415	1226	3	revenue	revenue	NOUN
ftr-415	1226	4	service	service	NOUN
ftr-415	1226	5	]	]	PUNCT
ftr-415	1226	6	on	on	ADP
ftr-415	1226	7	form	form	NOUN
ftr-415	1226	8	1099	1099	NUM
ftr-415	1226	9	-	-	SYM
ftr-415	1226	10	r	r	NOUN
ftr-415	1227	1	[	[	NOUN
ftr-415	1227	2	distributions	distribution	NOUN
ftr-415	1227	3	from	from	ADP
ftr-415	1227	4	pensions	pension	NOUN
ftr-415	1227	5	,	,	PUNCT
ftr-415	1227	6	annuities	annuity	NOUN
ftr-415	1227	7	,	,	PUNCT
ftr-415	1227	8	retirement	retirement	NOUN
ftr-415	1227	9	or	or	CCONJ
ftr-415	1227	10	profit	profit	NOUN
ftr-415	1227	11	-	-	PUNCT
ftr-415	1227	12	sharing	share	VERB
ftr-415	1227	13	plans	plan	NOUN
ftr-415	1227	14	,	,	PUNCT
ftr-415	1227	15	iras	ira	NOUN
ftr-415	1227	16	,	,	PUNCT
ftr-415	1227	17	insurance	insurance	NOUN
ftr-415	1227	18	contracts	contract	NOUN
ftr-415	1227	19	,	,	PUNCT
ftr-415	1227	20	etc	etc	X
ftr-415	1227	21	.	.	X
ftr-415	1227	22	]	]	PUNCT
ftr-415	1227	23	)	)	PUNCT
ftr-415	1227	24	.	.	PUNCT
ftr-415	1227	25	”	"	PUNCT
ftr-415	1228	1	the	the	DET
ftr-415	1228	2	corporation	corporation	NOUN
ftr-415	1228	3	issued	issue	VERB
ftr-415	1228	4	the	the	DET
ftr-415	1228	5	stock	stock	NOUN
ftr-415	1228	6	in	in	ADP
ftr-415	1228	7	the	the	DET
ftr-415	1228	8	name	name	NOUN
ftr-415	1228	9	of	of	ADP
ftr-415	1228	10	the	the	DET
ftr-415	1228	11	taxpayer	taxpayer	NOUN
ftr-415	1228	12	’s	’s	PART
ftr-415	1228	13	ira	ira	PROPN
ftr-415	1228	14	.	.	PUNCT
ftr-415	1229	1	the	the	DET
ftr-415	1229	2	taxpayer	taxpayer	NOUN
ftr-415	1229	3	received	receive	VERB
ftr-415	1229	4	the	the	DET
ftr-415	1229	5	stock	stock	NOUN
ftr-415	1229	6	and	and	CCONJ
ftr-415	1229	7	delivered	deliver	VERB
ftr-415	1229	8	it	it	PRON
ftr-415	1229	9	to	to	ADP
ftr-415	1229	10	the	the	DET
ftr-415	1229	11	custodian	custodian	NOUN
ftr-415	1229	12	.	.	PUNCT
ftr-415	1230	1	the	the	DET
ftr-415	1230	2	tax	tax	NOUN
ftr-415	1230	3	court	court	NOUN
ftr-415	1230	4	rejected	reject	VERB
ftr-415	1230	5	the	the	DET
ftr-415	1230	6	commissioner	commissioner	NOUN
ftr-415	1230	7	’s	’s	PART
ftr-415	1230	8	argument	argument	NOUN
ftr-415	1230	9	that	that	SCONJ
ftr-415	1230	10	this	this	PRON
ftr-415	1230	11	had	have	AUX
ftr-415	1230	12	been	be	AUX
ftr-415	1230	13	a	a	DET
ftr-415	1230	14	distribution	distribution	NOUN
ftr-415	1230	15	from	from	ADP
ftr-415	1230	16	the	the	DET
ftr-415	1230	17	ira	ira	PROPN
ftr-415	1230	18	to	to	ADP
ftr-415	1230	19	the	the	DET
ftr-415	1230	20	taxpayer	taxpayer	NOUN
ftr-415	1230	21	.	.	PUNCT
ftr-415	1231	1	the	the	DET
ftr-415	1231	2	taxpayer	taxpayer	NOUN
ftr-415	1231	3	was	be	AUX
ftr-415	1231	4	a	a	DET
ftr-415	1231	5	conduit	conduit	NOUN
ftr-415	1231	6	.	.	PUNCT
ftr-415	1232	1	the	the	DET
ftr-415	1232	2	court	court	NOUN
ftr-415	1232	3	distinguished	distinguish	VERB
ftr-415	1232	4	lemishow	lemishow	NOUN
ftr-415	1232	5	v.	v.	PROPN
ftr-415	1232	6	commissioner	commissioner	NOUN
ftr-415	1232	7	,	,	PUNCT
ftr-415	1232	8	110	110	NUM
ftr-415	1232	9	t.c	t.c	PROPN
ftr-415	1232	10	.	.	PROPN
ftr-415	1232	11	110	110	NUM
ftr-415	1232	12	(	(	PUNCT
ftr-415	1232	13	1998	1998	NUM
ftr-415	1232	14	)	)	PUNCT
ftr-415	1232	15	,	,	PUNCT
ftr-415	1232	16	because	because	SCONJ
ftr-415	1232	17	in	in	ADP
ftr-415	1232	18	ancira	ancira	NOUN
ftr-415	1232	19	,	,	PUNCT
ftr-415	1232	20	the	the	DET
ftr-415	1232	21	taxpayer	taxpayer	NOUN
ftr-415	1232	22	did	do	AUX
ftr-415	1232	23	not	not	PART
ftr-415	1232	24	receive	receive	VERB
ftr-415	1232	25	cash	cash	NOUN
ftr-415	1232	26	,	,	PUNCT
ftr-415	1232	27	and	and	CCONJ
ftr-415	1232	28	the	the	DET
ftr-415	1232	29	ira	ira	PROPN
ftr-415	1232	30	,	,	PUNCT
ftr-415	1232	31	not	not	PART
ftr-415	1232	32	the	the	DET
ftr-415	1232	33	taxpayer	taxpayer	NOUN
ftr-415	1232	34	,	,	PUNCT
ftr-415	1232	35	at	at	ADP
ftr-415	1232	36	all	all	DET
ftr-415	1232	37	times	time	NOUN
ftr-415	1232	38	was	be	AUX
ftr-415	1232	39	the	the	DET
ftr-415	1232	40	owner	owner	NOUN
ftr-415	1232	41	of	of	ADP
ftr-415	1232	42	the	the	DET
ftr-415	1232	43	shares	share	NOUN
ftr-415	1232	44	even	even	ADV
ftr-415	1232	45	though	though	SCONJ
ftr-415	1232	46	the	the	DET
ftr-415	1232	47	ira	ira	PROPN
ftr-415	1232	48	might	might	AUX
ftr-415	1232	49	not	not	PART
ftr-415	1232	50	have	have	AUX
ftr-415	1232	51	been	be	AUX
ftr-415	1232	52	in	in	ADP
ftr-415	1232	53	physical	physical	ADJ
ftr-415	1232	54	possession	possession	NOUN
ftr-415	1232	55	of	of	ADP
ftr-415	1232	56	the	the	DET
ftr-415	1232	57	stock	stock	NOUN
ftr-415	1232	58	certificate	certificate	NOUN
ftr-415	1232	59	.	.	PUNCT
ftr-415	1233	1	3	3	X
ftr-415	1233	2	.	.	X
ftr-415	1233	3	bear	bear	NOUN
ftr-415	1233	4	market	market	NOUN
ftr-415	1233	5	relief	relief	NOUN
ftr-415	1233	6	for	for	ADP
ftr-415	1233	7	pre	pre	ADJ
ftr-415	1233	8	-	-	NOUN
ftr-415	1233	9	geriatrics	geriatrics	ADJ
ftr-415	1233	10	.	.	PUNCT
ftr-415	1234	1	rev	rev	PROPN
ftr-415	1234	2	.	.	PROPN
ftr-415	1235	1	rul	rul	PROPN
ftr-415	1235	2	.	.	PUNCT
ftr-415	1235	3	2002	2002	NUM
ftr-415	1235	4	-	-	SYM
ftr-415	1235	5	62	62	NUM
ftr-415	1235	6	,	,	PUNCT
ftr-415	1235	7	2002	2002	NUM
ftr-415	1235	8	-	-	SYM
ftr-415	1235	9	42	42	NUM
ftr-415	1235	10	i.r.b	i.r.b	NOUN
ftr-415	1235	11	.	.	PUNCT
ftr-415	1236	1	710	710	NUM
ftr-415	1236	2	(	(	PUNCT
ftr-415	1236	3	10/21/02	10/21/02	NUM
ftr-415	1236	4	)	)	PUNCT
ftr-415	1236	5	.	.	PUNCT
ftr-415	1237	1	the	the	DET
ftr-415	1237	2	irs	irs	PROPN
ftr-415	1237	3	will	will	AUX
ftr-415	1237	4	allow	allow	VERB
ftr-415	1237	5	a	a	DET
ftr-415	1237	6	one	one	NUM
ftr-415	1237	7	-	-	PUNCT
ftr-415	1237	8	time	time	NOUN
ftr-415	1237	9	change	change	NOUN
ftr-415	1237	10	,	,	PUNCT
ftr-415	1237	11	without	without	ADP
ftr-415	1237	12	penalty	penalty	NOUN
ftr-415	1237	13	,	,	PUNCT
ftr-415	1237	14	in	in	ADP
ftr-415	1237	15	ira	ira	PROPN
ftr-415	1237	16	and	and	CCONJ
ftr-415	1237	17	retirement	retirement	NOUN
ftr-415	1237	18	plan	plan	NOUN
ftr-415	1237	19	periodic	periodic	ADJ
ftr-415	1237	20	payment	payment	NOUN
ftr-415	1237	21	schedules	schedule	NOUN
ftr-415	1237	22	for	for	ADP
ftr-415	1237	23	an	an	DET
ftr-415	1237	24	individual	individual	NOUN
ftr-415	1237	25	receiving	receive	VERB
ftr-415	1237	26	fixed	fix	VERB
ftr-415	1237	27	ira	ira	PROPN
ftr-415	1237	28	or	or	CCONJ
ftr-415	1237	29	retirement	retirement	NOUN
ftr-415	1237	30	plan	plan	NOUN
ftr-415	1237	31	payments	payment	NOUN
ftr-415	1237	32	.	.	PUNCT
ftr-415	1238	1	this	this	DET
ftr-415	1238	2	ruling	ruling	NOUN
ftr-415	1238	3	modifies	modify	VERB
ftr-415	1238	4	the	the	DET
ftr-415	1238	5	provisions	provision	NOUN
ftr-415	1238	6	of	of	ADP
ftr-415	1238	7	q&a-12	q&a-12	NOUN
ftr-415	1238	8	in	in	ADP
ftr-415	1238	9	notice	notice	NOUN
ftr-415	1238	10	89	89	NUM
ftr-415	1238	11	-	-	SYM
ftr-415	1238	12	25	25	NUM
ftr-415	1238	13	,	,	PUNCT
ftr-415	1238	14	1989	1989	NUM
ftr-415	1238	15	-	-	SYM
ftr-415	1238	16	1	1	NUM
ftr-415	1238	17	c.b	c.b	PROPN
ftr-415	1238	18	.	.	PROPN
ftr-415	1238	19	662	662	NUM
ftr-415	1238	20	.	.	PUNCT
ftr-415	1239	1	this	this	PRON
ftr-415	1239	2	will	will	AUX
ftr-415	1239	3	124	124	NUM
ftr-415	1239	4	florida	florida	PROPN
ftr-415	1239	5	tax	tax	NOUN
ftr-415	1239	6	review	review	NOUN
ftr-415	1240	1	[	[	X
ftr-415	1240	2	vol.6	vol.6	NUM
ftr-415	1240	3	:	:	PUNCT
ftr-415	1240	4	si	si	X
ftr-415	1240	5	help	help	VERB
ftr-415	1240	6	a	a	DET
ftr-415	1240	7	taxpayer	taxpayer	NOUN
ftr-415	1240	8	who	who	PRON
ftr-415	1240	9	suffers	suffer	VERB
ftr-415	1240	10	an	an	DET
ftr-415	1240	11	unexpected	unexpected	ADJ
ftr-415	1240	12	drop	drop	NOUN
ftr-415	1240	13	in	in	ADP
ftr-415	1240	14	the	the	DET
ftr-415	1240	15	value	value	NOUN
ftr-415	1240	16	of	of	ADP
ftr-415	1240	17	his	his	PRON
ftr-415	1240	18	or	or	CCONJ
ftr-415	1240	19	her	her	PRON
ftr-415	1240	20	retirement	retirement	NOUN
ftr-415	1240	21	savings	saving	NOUN
ftr-415	1240	22	,	,	PUNCT
ftr-415	1240	23	who	who	PRON
ftr-415	1240	24	will	will	AUX
ftr-415	1240	25	be	be	AUX
ftr-415	1240	26	able	able	ADJ
ftr-415	1240	27	to	to	PART
ftr-415	1240	28	reduce	reduce	VERB
ftr-415	1240	29	the	the	DET
ftr-415	1240	30	amount	amount	NOUN
ftr-415	1240	31	of	of	ADP
ftr-415	1240	32	those	those	DET
ftr-415	1240	33	fixed	fix	VERB
ftr-415	1240	34	periodic	periodic	ADJ
ftr-415	1240	35	payments	payment	NOUN
ftr-415	1240	36	without	without	ADP
ftr-415	1240	37	becoming	become	VERB
ftr-415	1240	38	subject	subject	ADJ
ftr-415	1240	39	to	to	ADP
ftr-415	1240	40	the	the	DET
ftr-415	1240	41	§	§	PROPN
ftr-415	1240	42	72(t	72(t	PROPN
ftr-415	1240	43	)	)	PUNCT
ftr-415	1240	44	penalty	penalty	NOUN
ftr-415	1240	45	on	on	ADP
ftr-415	1240	46	withdrawals	withdrawal	NOUN
ftr-415	1240	47	before	before	ADP
ftr-415	1240	48	reaching	reach	VERB
ftr-415	1240	49	the	the	DET
ftr-415	1240	50	age	age	NOUN
ftr-415	1240	51	of	of	ADP
ftr-415	1240	52	59½.	59½.	NUM
ftr-415	1240	53	v.	v.	ADP
ftr-415	1240	54	personal	personal	ADJ
ftr-415	1240	55	income	income	NOUN
ftr-415	1240	56	and	and	CCONJ
ftr-415	1240	57	deductions	deduction	NOUN
ftr-415	1240	58	a.	a.	NOUN
ftr-415	1240	59	miscellaneous	miscellaneous	ADJ
ftr-415	1240	60	income	income	NOUN
ftr-415	1240	61	1	1	NUM
ftr-415	1240	62	.	.	PUNCT
ftr-415	1240	63	making	make	VERB
ftr-415	1240	64	the	the	DET
ftr-415	1240	65	[	[	X
ftr-415	1240	66	tax	tax	NOUN
ftr-415	1240	67	]	]	X
ftr-415	1240	68	world	world	NOUN
ftr-415	1240	69	safer	safe	ADJ
ftr-415	1240	70	for	for	ADP
ftr-415	1240	71	frequent	frequent	ADJ
ftr-415	1240	72	flyers	flyer	NOUN
ftr-415	1240	73	.	.	PUNCT
ftr-415	1241	1	announcement	announcement	NOUN
ftr-415	1241	2	2002	2002	NUM
ftr-415	1241	3	-	-	SYM
ftr-415	1241	4	18	18	NUM
ftr-415	1241	5	,	,	PUNCT
ftr-415	1241	6	2002	2002	NUM
ftr-415	1241	7	-	-	SYM
ftr-415	1241	8	10	10	NUM
ftr-415	1241	9	i.r.b	i.r.b	NOUN
ftr-415	1241	10	.	.	PUNCT
ftr-415	1242	1	621	621	NUM
ftr-415	1242	2	(	(	PUNCT
ftr-415	1242	3	3/11/02	3/11/02	NUM
ftr-415	1242	4	)	)	PUNCT
ftr-415	1242	5	.	.	PUNCT
ftr-415	1243	1	as	as	ADP
ftr-415	1243	2	a	a	DET
ftr-415	1243	3	matter	matter	NOUN
ftr-415	1243	4	of	of	ADP
ftr-415	1243	5	administrative	administrative	ADJ
ftr-415	1243	6	policy	policy	NOUN
ftr-415	1243	7	,	,	PUNCT
ftr-415	1243	8	the	the	DET
ftr-415	1243	9	service	service	NOUN
ftr-415	1243	10	has	have	AUX
ftr-415	1243	11	announced	announce	VERB
ftr-415	1243	12	that	that	SCONJ
ftr-415	1243	13	“	"	PUNCT
ftr-415	1243	14	[	[	X
ftr-415	1243	15	c]onsistent	c]onsistent	NOUN
ftr-415	1243	16	with	with	ADP
ftr-415	1243	17	prior	prior	ADJ
ftr-415	1243	18	practice	practice	NOUN
ftr-415	1243	19	,	,	PUNCT
ftr-415	1243	20	the	the	DET
ftr-415	1243	21	irs	irs	PROPN
ftr-415	1243	22	will	will	AUX
ftr-415	1243	23	not	not	PART
ftr-415	1243	24	assert	assert	VERB
ftr-415	1243	25	that	that	SCONJ
ftr-415	1243	26	any	any	DET
ftr-415	1243	27	taxpayer	taxpayer	NOUN
ftr-415	1243	28	has	have	AUX
ftr-415	1243	29	understated	understate	VERB
ftr-415	1243	30	his	his	PRON
ftr-415	1243	31	federal	federal	ADJ
ftr-415	1243	32	tax	tax	NOUN
ftr-415	1243	33	liability	liability	NOUN
ftr-415	1243	34	by	by	ADP
ftr-415	1243	35	reason	reason	NOUN
ftr-415	1243	36	of	of	ADP
ftr-415	1243	37	the	the	DET
ftr-415	1243	38	receipt	receipt	NOUN
ftr-415	1243	39	or	or	CCONJ
ftr-415	1243	40	personal	personal	ADJ
ftr-415	1243	41	use	use	NOUN
ftr-415	1243	42	of	of	ADP
ftr-415	1243	43	frequent	frequent	ADJ
ftr-415	1243	44	flyer	flyer	NOUN
ftr-415	1243	45	miles	mile	NOUN
ftr-415	1243	46	or	or	CCONJ
ftr-415	1243	47	other	other	ADJ
ftr-415	1243	48	in	in	ADP
ftr-415	1243	49	-	-	PUNCT
ftr-415	1243	50	kind	kind	NOUN
ftr-415	1243	51	promotional	promotional	ADJ
ftr-415	1243	52	benefits	benefit	NOUN
ftr-415	1243	53	attributable	attributable	ADJ
ftr-415	1243	54	to	to	ADP
ftr-415	1243	55	the	the	DET
ftr-415	1243	56	taxpayer	taxpayer	NOUN
ftr-415	1243	57	’s	’s	PART
ftr-415	1243	58	business	business	NOUN
ftr-415	1243	59	or	or	CCONJ
ftr-415	1243	60	official	official	ADJ
ftr-415	1243	61	travel	travel	NOUN
ftr-415	1243	62	,	,	PUNCT
ftr-415	1243	63	”	"	PUNCT
ftr-415	1243	64	and	and	CCONJ
ftr-415	1243	65	that	that	SCONJ
ftr-415	1243	66	any	any	DET
ftr-415	1243	67	future	future	ADJ
ftr-415	1243	68	guidance	guidance	NOUN
ftr-415	1243	69	on	on	ADP
ftr-415	1243	70	the	the	DET
ftr-415	1243	71	taxability	taxability	NOUN
ftr-415	1243	72	of	of	ADP
ftr-415	1243	73	these	these	DET
ftr-415	1243	74	benefits	benefit	NOUN
ftr-415	1243	75	will	will	AUX
ftr-415	1243	76	be	be	AUX
ftr-415	1243	77	applied	apply	VERB
ftr-415	1243	78	prospectively	prospectively	ADV
ftr-415	1243	79	.	.	PUNCT
ftr-415	1243	80	!	!	PUNCT
ftr-415	1244	1	the	the	DET
ftr-415	1244	2	safe	safe	ADJ
ftr-415	1244	3	harbor	harbor	NOUN
ftr-415	1244	4	is	be	AUX
ftr-415	1244	5	inapplicable	inapplicable	ADJ
ftr-415	1244	6	to	to	ADP
ftr-415	1244	7	benefits	benefit	NOUN
ftr-415	1244	8	that	that	PRON
ftr-415	1244	9	are	be	AUX
ftr-415	1244	10	converted	convert	VERB
ftr-415	1244	11	to	to	ADP
ftr-415	1244	12	cash	cash	NOUN
ftr-415	1244	13	,	,	PUNCT
ftr-415	1244	14	to	to	ADP
ftr-415	1244	15	compensation	compensation	NOUN
ftr-415	1244	16	paid	pay	VERB
ftr-415	1244	17	in	in	ADP
ftr-415	1244	18	the	the	DET
ftr-415	1244	19	form	form	NOUN
ftr-415	1244	20	of	of	ADP
ftr-415	1244	21	benefits	benefit	NOUN
ftr-415	1244	22	,	,	PUNCT
ftr-415	1244	23	or	or	CCONJ
ftr-415	1244	24	where	where	SCONJ
ftr-415	1244	25	these	these	DET
ftr-415	1244	26	benefits	benefit	NOUN
ftr-415	1244	27	“	"	PUNCT
ftr-415	1244	28	are	be	AUX
ftr-415	1244	29	used	use	VERB
ftr-415	1244	30	for	for	ADP
ftr-415	1244	31	tax	tax	NOUN
ftr-415	1244	32	avoidance	avoidance	NOUN
ftr-415	1244	33	purposes	purpose	NOUN
ftr-415	1244	34	.	.	PUNCT
ftr-415	1244	35	”	"	PUNCT
ftr-415	1245	1	2	2	NUM
ftr-415	1245	2	.	.	X
ftr-415	1246	1	the	the	DET
ftr-415	1246	2	clergy	clergy	PROPN
ftr-415	1246	3	housing	housing	NOUN
ftr-415	1246	4	allowance	allowance	NOUN
ftr-415	1246	5	clarification	clarification	NOUN
ftr-415	1246	6	act	act	NOUN
ftr-415	1246	7	of	of	ADP
ftr-415	1246	8	2002	2002	NUM
ftr-415	1246	9	,	,	PUNCT
ftr-415	1246	10	pub	pub	NOUN
ftr-415	1246	11	.	.	PUNCT
ftr-415	1247	1	l.	l.	PROPN
ftr-415	1247	2	no	no	INTJ
ftr-415	1247	3	.	.	PUNCT
ftr-415	1248	1	107	107	NUM
ftr-415	1248	2	-	-	SYM
ftr-415	1248	3	181	181	NUM
ftr-415	1248	4	,	,	PUNCT
ftr-415	1248	5	116	116	NUM
ftr-415	1248	6	stat	stat	NOUN
ftr-415	1248	7	.	.	PUNCT
ftr-415	1249	1	583	583	NUM
ftr-415	1249	2	(	(	PUNCT
ftr-415	1249	3	5/20/02	5/20/02	NUM
ftr-415	1249	4	)	)	PUNCT
ftr-415	1249	5	,	,	PUNCT
ftr-415	1249	6	amends	amend	VERB
ftr-415	1249	7	§	§	PROPN
ftr-415	1249	8	107(2	107(2	NUM
ftr-415	1249	9	)	)	PUNCT
ftr-415	1249	10	to	to	PART
ftr-415	1249	11	limit	limit	VERB
ftr-415	1249	12	the	the	DET
ftr-415	1249	13	amount	amount	NOUN
ftr-415	1249	14	“	"	PUNCT
ftr-415	1249	15	ministers	minister	NOUN
ftr-415	1249	16	of	of	ADP
ftr-415	1249	17	the	the	DET
ftr-415	1249	18	gospel	gospel	NOUN
ftr-415	1249	19	”	"	PUNCT
ftr-415	1249	20	may	may	AUX
ftr-415	1249	21	exclude	exclude	VERB
ftr-415	1249	22	from	from	ADP
ftr-415	1249	23	gross	gross	ADJ
ftr-415	1249	24	income	income	NOUN
ftr-415	1249	25	as	as	ADP
ftr-415	1249	26	housing	housing	NOUN
ftr-415	1249	27	allowances	allowance	NOUN
ftr-415	1249	28	to	to	ADP
ftr-415	1249	29	“	"	PUNCT
ftr-415	1249	30	the	the	DET
ftr-415	1249	31	fair	fair	ADJ
ftr-415	1249	32	rental	rental	ADJ
ftr-415	1249	33	value	value	NOUN
ftr-415	1249	34	of	of	ADP
ftr-415	1249	35	the	the	DET
ftr-415	1249	36	home	home	NOUN
ftr-415	1249	37	,	,	PUNCT
ftr-415	1249	38	including	include	VERB
ftr-415	1249	39	furnishings	furnishing	NOUN
ftr-415	1249	40	and	and	CCONJ
ftr-415	1249	41	appurtenances	appurtenance	NOUN
ftr-415	1249	42	such	such	ADJ
ftr-415	1249	43	as	as	ADP
ftr-415	1249	44	a	a	DET
ftr-415	1249	45	garage	garage	NOUN
ftr-415	1249	46	,	,	PUNCT
ftr-415	1249	47	plus	plus	CCONJ
ftr-415	1249	48	the	the	DET
ftr-415	1249	49	cost	cost	NOUN
ftr-415	1249	50	of	of	ADP
ftr-415	1249	51	utilities	utility	NOUN
ftr-415	1249	52	.	.	PUNCT
ftr-415	1249	53	”	"	PUNCT
ftr-415	1250	1	the	the	DET
ftr-415	1250	2	legislation	legislation	NOUN
ftr-415	1250	3	applies	apply	VERB
ftr-415	1250	4	to	to	ADP
ftr-415	1250	5	tax	tax	NOUN
ftr-415	1250	6	years	year	NOUN
ftr-415	1250	7	beginning	begin	VERB
ftr-415	1250	8	after	after	ADP
ftr-415	1250	9	12/31/01	12/31/01	PROPN
ftr-415	1250	10	and	and	CCONJ
ftr-415	1250	11	“	"	PUNCT
ftr-415	1250	12	to	to	ADP
ftr-415	1250	13	any	any	DET
ftr-415	1250	14	taxable	taxable	ADJ
ftr-415	1250	15	year	year	NOUN
ftr-415	1250	16	beginning	begin	VERB
ftr-415	1250	17	before	before	ADP
ftr-415	1250	18	january	january	PROPN
ftr-415	1250	19	1	1	NUM
ftr-415	1250	20	,	,	PUNCT
ftr-415	1250	21	2002	2002	NUM
ftr-415	1250	22	,	,	PUNCT
ftr-415	1250	23	for	for	ADP
ftr-415	1250	24	which	which	PRON
ftr-415	1250	25	the	the	DET
ftr-415	1250	26	taxpayer	taxpayer	NOUN
ftr-415	1250	27	–	–	PUNCT
ftr-415	1250	28	(	(	PUNCT
ftr-415	1250	29	a	a	NOUN
ftr-415	1250	30	)	)	PUNCT
ftr-415	1250	31	on	on	ADP
ftr-415	1250	32	a	a	DET
ftr-415	1250	33	return	return	NOUN
ftr-415	1250	34	filed	file	VERB
ftr-415	1250	35	before	before	ADP
ftr-415	1250	36	april	april	PROPN
ftr-415	1250	37	17	17	NUM
ftr-415	1250	38	,	,	PUNCT
ftr-415	1250	39	2002	2002	NUM
ftr-415	1250	40	,	,	PUNCT
ftr-415	1250	41	limited	limit	VERB
ftr-415	1250	42	the	the	DET
ftr-415	1250	43	exclusion	exclusion	NOUN
ftr-415	1250	44	under	under	ADP
ftr-415	1250	45	[	[	X
ftr-415	1250	46	§	§	PROPN
ftr-415	1250	47	107	107	NUM
ftr-415	1250	48	]	]	PUNCT
ftr-415	1250	49	as	as	SCONJ
ftr-415	1250	50	provided	provide	VERB
ftr-415	1250	51	in	in	ADP
ftr-415	1250	52	[	[	PUNCT
ftr-415	1250	53	this	this	DET
ftr-415	1250	54	legislation	legislation	NOUN
ftr-415	1250	55	]	]	PUNCT
ftr-415	1250	56	,	,	PUNCT
ftr-415	1250	57	or	or	CCONJ
ftr-415	1250	58	(	(	PUNCT
ftr-415	1250	59	b	b	X
ftr-415	1250	60	)	)	PUNCT
ftr-415	1250	61	filed	file	VERB
ftr-415	1250	62	a	a	DET
ftr-415	1250	63	return	return	NOUN
ftr-415	1250	64	after	after	ADP
ftr-415	1250	65	april	april	PROPN
ftr-415	1250	66	16	16	NUM
ftr-415	1250	67	,	,	PUNCT
ftr-415	1250	68	2002	2002	NUM
ftr-415	1250	69	.	.	PUNCT
ftr-415	1250	70	”	"	PUNCT
ftr-415	1251	1	a.	a.	PROPN
ftr-415	1251	2	warren	warren	PROPN
ftr-415	1251	3	v.	v.	PROPN
ftr-415	1251	4	commissioner	commissioner	PROPN
ftr-415	1251	5	,	,	PUNCT
ftr-415	1251	6	114	114	NUM
ftr-415	1251	7	t.c	t.c	PROPN
ftr-415	1251	8	.	.	PROPN
ftr-415	1252	1	343	343	NUM
ftr-415	1252	2	(	(	PUNCT
ftr-415	1252	3	5/16/00	5/16/00	NUM
ftr-415	1252	4	)	)	PUNCT
ftr-415	1252	5	(	(	PUNCT
ftr-415	1252	6	reviewed	review	VERB
ftr-415	1252	7	14	14	NUM
ftr-415	1252	8	-	-	SYM
ftr-415	1252	9	3	3	NUM
ftr-415	1252	10	)	)	PUNCT
ftr-415	1252	11	.	.	PUNCT
ftr-415	1253	1	if	if	SCONJ
ftr-415	1253	2	a	a	DET
ftr-415	1253	3	parsonage	parsonage	NOUN
ftr-415	1253	4	allowance	allowance	NOUN
ftr-415	1253	5	is	be	AUX
ftr-415	1253	6	paid	pay	VERB
ftr-415	1253	7	to	to	ADP
ftr-415	1253	8	a	a	DET
ftr-415	1253	9	minister	minister	NOUN
ftr-415	1253	10	,	,	PUNCT
ftr-415	1253	11	under	under	ADP
ftr-415	1253	12	§	§	PROPN
ftr-415	1253	13	107(2	107(2	NUM
ftr-415	1253	14	)	)	PUNCT
ftr-415	1253	15	it	it	PRON
ftr-415	1253	16	is	be	AUX
ftr-415	1253	17	excludable	excludable	ADJ
ftr-415	1253	18	up	up	ADP
ftr-415	1253	19	to	to	ADP
ftr-415	1253	20	the	the	DET
ftr-415	1253	21	amount	amount	NOUN
ftr-415	1253	22	of	of	ADP
ftr-415	1253	23	eligible	eligible	ADJ
ftr-415	1253	24	expenses	expense	NOUN
ftr-415	1253	25	actually	actually	ADV
ftr-415	1253	26	paid	pay	VERB
ftr-415	1253	27	out	out	ADP
ftr-415	1253	28	of	of	ADP
ftr-415	1253	29	the	the	DET
ftr-415	1253	30	allowance	allowance	NOUN
ftr-415	1253	31	,	,	PUNCT
ftr-415	1253	32	even	even	ADV
ftr-415	1253	33	though	though	SCONJ
ftr-415	1253	34	the	the	DET
ftr-415	1253	35	amount	amount	NOUN
ftr-415	1253	36	of	of	ADP
ftr-415	1253	37	the	the	DET
ftr-415	1253	38	allowance	allowance	NOUN
ftr-415	1253	39	exceeds	exceed	VERB
ftr-415	1253	40	the	the	DET
ftr-415	1253	41	“	"	PUNCT
ftr-415	1253	42	fair	fair	ADJ
ftr-415	1253	43	rental	rental	ADJ
ftr-415	1253	44	value	value	NOUN
ftr-415	1253	45	”	"	PUNCT
ftr-415	1253	46	of	of	ADP
ftr-415	1253	47	the	the	DET
ftr-415	1253	48	parsonage	parsonage	NOUN
ftr-415	1253	49	,	,	PUNCT
ftr-415	1253	50	which	which	PRON
ftr-415	1253	51	can	can	AUX
ftr-415	1253	52	occur	occur	VERB
ftr-415	1253	53	when	when	SCONJ
ftr-415	1253	54	the	the	DET
ftr-415	1253	55	allowance	allowance	NOUN
ftr-415	1253	56	covers	cover	VERB
ftr-415	1253	57	mortgage	mortgage	NOUN
ftr-415	1253	58	payments	payment	NOUN
ftr-415	1253	59	in	in	ADP
ftr-415	1253	60	full	full	ADJ
ftr-415	1253	61	,	,	PUNCT
ftr-415	1253	62	as	as	ADV
ftr-415	1253	63	well	well	ADV
ftr-415	1253	64	as	as	ADP
ftr-415	1253	65	real	real	ADJ
ftr-415	1253	66	estate	estate	NOUN
ftr-415	1253	67	taxes	taxis	NOUN
ftr-415	1253	68	,	,	PUNCT
ftr-415	1253	69	maintenance	maintenance	NOUN
ftr-415	1253	70	,	,	PUNCT
ftr-415	1253	71	utilities	utility	NOUN
ftr-415	1253	72	,	,	PUNCT
ftr-415	1253	73	and	and	CCONJ
ftr-415	1253	74	furnishings	furnishing	NOUN
ftr-415	1253	75	for	for	ADP
ftr-415	1253	76	a	a	DET
ftr-415	1253	77	home	home	NOUN
ftr-415	1253	78	owned	own	VERB
ftr-415	1253	79	by	by	ADP
ftr-415	1253	80	the	the	DET
ftr-415	1253	81	minister	minister	NOUN
ftr-415	1253	82	.	.	PUNCT
ftr-415	1254	1	the	the	DET
ftr-415	1254	2	tax	tax	NOUN
ftr-415	1254	3	court	court	NOUN
ftr-415	1254	4	rejected	reject	VERB
ftr-415	1254	5	the	the	DET
ftr-415	1254	6	commissioner	commissioner	NOUN
ftr-415	1254	7	’s	’s	PART
ftr-415	1254	8	argument	argument	NOUN
ftr-415	1254	9	that	that	SCONJ
ftr-415	1254	10	the	the	DET
ftr-415	1254	11	exclusion	exclusion	NOUN
ftr-415	1254	12	under	under	ADP
ftr-415	1254	13	§	§	PROPN
ftr-415	1254	14	107(2	107(2	NUM
ftr-415	1254	15	)	)	PUNCT
ftr-415	1254	16	was	be	AUX
ftr-415	1254	17	limited	limit	VERB
ftr-415	1254	18	to	to	ADP
ftr-415	1254	19	the	the	DET
ftr-415	1254	20	$	$	SYM
ftr-415	1254	21	58,000	58,000	NUM
ftr-415	1254	22	rental	rental	ADJ
ftr-415	1254	23	value	value	NOUN
ftr-415	1254	24	of	of	ADP
ftr-415	1254	25	the	the	DET
ftr-415	1254	26	minister	minister	NOUN
ftr-415	1254	27	’s	’s	PART
ftr-415	1254	28	home	home	NOUN
ftr-415	1254	29	where	where	SCONJ
ftr-415	1254	30	between	between	ADP
ftr-415	1254	31	$	$	SYM
ftr-415	1254	32	76,000	76,000	NUM
ftr-415	1254	33	and	and	CCONJ
ftr-415	1254	34	$	$	SYM
ftr-415	1254	35	80,000	80,000	NUM
ftr-415	1254	36	of	of	ADP
ftr-415	1254	37	total	total	ADJ
ftr-415	1254	38	compensation	compensation	NOUN
ftr-415	1254	39	of	of	ADP
ftr-415	1254	40	the	the	DET
ftr-415	1254	41	$	$	SYM
ftr-415	1254	42	77,000	77,000	NUM
ftr-415	1254	43	to	to	PART
ftr-415	1254	44	$	$	SYM
ftr-415	1254	45	99,000	99,000	NUM
ftr-415	1254	46	designated	designate	VERB
ftr-415	1254	47	as	as	ADP
ftr-415	1254	48	an	an	DET
ftr-415	1254	49	annual	annual	ADJ
ftr-415	1254	50	parsonage	parsonage	NOUN
ftr-415	1254	51	allowance	allowance	NOUN
ftr-415	1254	52	over	over	ADP
ftr-415	1254	53	3	3	NUM
ftr-415	1254	54	taxable	taxable	ADJ
ftr-415	1254	55	years	year	NOUN
ftr-415	1254	56	was	be	AUX
ftr-415	1254	57	expended	expend	VERB
ftr-415	1254	58	on	on	ADP
ftr-415	1254	59	qualifying	qualify	VERB
ftr-415	1254	60	expenditures	expenditure	NOUN
ftr-415	1254	61	.	.	PUNCT
ftr-415	1255	1	the	the	DET
ftr-415	1255	2	excess	excess	NOUN
ftr-415	1255	3	of	of	ADP
ftr-415	1255	4	the	the	DET
ftr-415	1255	5	designated	designate	VERB
ftr-415	1255	6	allowance	allowance	NOUN
ftr-415	1255	7	over	over	ADP
ftr-415	1255	8	actual	actual	ADJ
ftr-415	1255	9	housing	housing	NOUN
ftr-415	1255	10	expenditures	expenditure	NOUN
ftr-415	1255	11	was	be	AUX
ftr-415	1255	12	taxable	taxable	ADJ
ftr-415	1255	13	.	.	PUNCT
ftr-415	1256	1	b.	b.	PROPN
ftr-415	1256	2	in	in	ADP
ftr-415	1256	3	warren	warren	PROPN
ftr-415	1256	4	v.	v.	PROPN
ftr-415	1256	5	commissioner	commissioner	PROPN
ftr-415	1256	6	,	,	PUNCT
ftr-415	1256	7	282	282	NUM
ftr-415	1256	8	f.3d	f.3d	NUM
ftr-415	1256	9	1119	1119	NUM
ftr-415	1256	10	,	,	PUNCT
ftr-415	1256	11	2003	2003	NUM
ftr-415	1256	12	-	-	SYM
ftr-415	1256	13	1	1	NUM
ftr-415	1256	14	u.s.t.c	u.s.t.c	PROPN
ftr-415	1256	15	.	.	PROPN
ftr-415	1257	1	¶50,206	¶50,206	ADP
ftr-415	1257	2	(	(	PUNCT
ftr-415	1257	3	9th	9th	ADJ
ftr-415	1257	4	cir	cir	NOUN
ftr-415	1257	5	.	.	PUNCT
ftr-415	1258	1	3/5/02	3/5/02	NUM
ftr-415	1258	2	)	)	PUNCT
ftr-415	1258	3	,	,	PUNCT
ftr-415	1258	4	in	in	ADP
ftr-415	1258	5	a	a	DET
ftr-415	1258	6	2	2	NUM
ftr-415	1258	7	-	-	SYM
ftr-415	1258	8	1	1	NUM
ftr-415	1258	9	decision	decision	NOUN
ftr-415	1258	10	,	,	PUNCT
ftr-415	1258	11	the	the	DET
ftr-415	1258	12	ninth	ninth	ADJ
ftr-415	1258	13	circuit	circuit	NOUN
ftr-415	1258	14	ordered	order	VERB
ftr-415	1258	15	briefing	briefing	NOUN
ftr-415	1258	16	on	on	ADP
ftr-415	1258	17	the	the	DET
ftr-415	1258	18	constitutionality	constitutionality	NOUN
ftr-415	1258	19	of	of	ADP
ftr-415	1258	20	§	§	PROPN
ftr-415	1258	21	107(2	107(2	NUM
ftr-415	1258	22	)	)	PUNCT
ftr-415	1258	23	.	.	PUNCT
ftr-415	1259	1	judge	judge	PROPN
ftr-415	1259	2	reinhardt	reinhardt	PROPN
ftr-415	1259	3	,	,	PUNCT
ftr-415	1259	4	for	for	ADP
ftr-415	1259	5	the	the	DET
ftr-415	1259	6	majority	majority	NOUN
ftr-415	1259	7	,	,	PUNCT
ftr-415	1259	8	also	also	ADV
ftr-415	1259	9	appointed	appoint	VERB
ftr-415	1259	10	professor	professor	NOUN
ftr-415	1259	11	erwin	erwin	PROPN
ftr-415	1259	12	chemerinsky	chemerinsky	NOUN
ftr-415	1259	13	of	of	ADP
ftr-415	1259	14	the	the	DET
ftr-415	1259	15	university	university	PROPN
ftr-415	1259	16	of	of	ADP
ftr-415	1259	17	southern	southern	PROPN
ftr-415	1259	18	california	california	PROPN
ftr-415	1259	19	law	law	NOUN
ftr-415	1259	20	school	school	NOUN
ftr-415	1259	21	to	to	PART
ftr-415	1259	22	serve	serve	VERB
ftr-415	1259	23	as	as	ADP
ftr-415	1259	24	amicus	amicus	NOUN
ftr-415	1259	25	curiae	curiae	NOUN
ftr-415	1259	26	.	.	PUNCT
ftr-415	1259	27	!	!	PUNCT
ftr-415	1260	1	judge	judge	PROPN
ftr-415	1260	2	tallman	tallman	PROPN
ftr-415	1260	3	,	,	PUNCT
ftr-415	1260	4	in	in	ADP
ftr-415	1260	5	his	his	PRON
ftr-415	1260	6	dissent	dissent	NOUN
ftr-415	1260	7	,	,	PUNCT
ftr-415	1260	8	stated	state	VERB
ftr-415	1260	9	:	:	PUNCT
ftr-415	1260	10	because	because	SCONJ
ftr-415	1260	11	the	the	DET
ftr-415	1260	12	constitutional	constitutional	ADJ
ftr-415	1260	13	issue	issue	NOUN
ftr-415	1260	14	was	be	AUX
ftr-415	1260	15	not	not	PART
ftr-415	1260	16	raised	raise	VERB
ftr-415	1260	17	in	in	ADP
ftr-415	1260	18	the	the	DET
ftr-415	1260	19	tax	tax	NOUN
ftr-415	1260	20	court	court	NOUN
ftr-415	1260	21	,	,	PUNCT
ftr-415	1260	22	nor	nor	CCONJ
ftr-415	1260	23	briefed	brief	VERB
ftr-415	1260	24	or	or	CCONJ
ftr-415	1260	25	argued	argue	VERB
ftr-415	1260	26	by	by	ADP
ftr-415	1260	27	the	the	DET
ftr-415	1260	28	parties	party	NOUN
ftr-415	1260	29	on	on	ADP
ftr-415	1260	30	appeal	appeal	NOUN
ftr-415	1260	31	,	,	PUNCT
ftr-415	1260	32	and	and	CCONJ
ftr-415	1260	33	because	because	SCONJ
ftr-415	1260	34	it	it	PRON
ftr-415	1260	35	is	be	AUX
ftr-415	1260	36	unnecessarily	unnecessarily	ADV
ftr-415	1260	37	and	and	CCONJ
ftr-415	1260	38	improvidently	improvidently	ADV
ftr-415	1260	39	raised	raise	VERB
ftr-415	1260	40	by	by	ADP
ftr-415	1260	41	my	my	PRON
ftr-415	1260	42	colleagues	colleague	NOUN
ftr-415	1260	43	sua	sua	PROPN
ftr-415	1260	44	sponte	sponte	PROPN
ftr-415	1260	45	,	,	PUNCT
ftr-415	1260	46	i	i	PRON
ftr-415	1260	47	respectfully	respectfully	ADV
ftr-415	1260	48	dissent	dissent	NOUN
ftr-415	1260	49	from	from	ADP
ftr-415	1260	50	the	the	DET
ftr-415	1260	51	order	order	NOUN
ftr-415	1260	52	2003	2003	NUM
ftr-415	1260	53	]	]	PUNCT
ftr-415	1260	54	recent	recent	ADJ
ftr-415	1260	55	developments	development	NOUN
ftr-415	1260	56	in	in	ADP
ftr-415	1260	57	federal	federal	ADJ
ftr-415	1260	58	income	income	NOUN
ftr-415	1260	59	taxation	taxation	NOUN
ftr-415	1260	60	125	125	NUM
ftr-415	1260	61	directing	direct	VERB
ftr-415	1260	62	supplemental	supplemental	NOUN
ftr-415	1260	63	and	and	CCONJ
ftr-415	1260	64	court	court	NOUN
ftr-415	1260	65	-	-	PUNCT
ftr-415	1260	66	appointed	appoint	VERB
ftr-415	1260	67	amicus	amicus	NOUN
ftr-415	1260	68	briefing	briefing	NOUN
ftr-415	1260	69	.	.	PUNCT
ftr-415	1261	1	this	this	DET
ftr-415	1261	2	case	case	NOUN
ftr-415	1261	3	can	can	AUX
ftr-415	1261	4	easily	easily	ADV
ftr-415	1261	5	be	be	AUX
ftr-415	1261	6	decided	decide	VERB
ftr-415	1261	7	without	without	ADP
ftr-415	1261	8	reaching	reach	VERB
ftr-415	1261	9	the	the	DET
ftr-415	1261	10	constitutionality	constitutionality	NOUN
ftr-415	1261	11	of	of	ADP
ftr-415	1261	12	the	the	DET
ftr-415	1261	13	statutory	statutory	ADJ
ftr-415	1261	14	exclusion	exclusion	NOUN
ftr-415	1261	15	.	.	PUNCT
ftr-415	1261	16	!	!	PUNCT
ftr-415	1262	1	the	the	DET
ftr-415	1262	2	appointed	appoint	VERB
ftr-415	1262	3	amicus	amicus	NOUN
ftr-415	1262	4	’s	’s	PART
ftr-415	1262	5	report	report	NOUN
ftr-415	1262	6	concluded	conclude	VERB
ftr-415	1262	7	that	that	SCONJ
ftr-415	1262	8	§	§	PROPN
ftr-415	1262	9	107(2	107(2	NUM
ftr-415	1262	10	)	)	PUNCT
ftr-415	1262	11	was	be	AUX
ftr-415	1262	12	unconstitutional	unconstitutional	ADJ
ftr-415	1262	13	under	under	ADP
ftr-415	1262	14	the	the	DET
ftr-415	1262	15	establishment	establishment	NOUN
ftr-415	1262	16	clause	clause	NOUN
ftr-415	1263	1	[	[	X
ftr-415	1263	2	pursuant	pursuant	ADJ
ftr-415	1263	3	to	to	ADP
ftr-415	1263	4	texas	texas	PROPN
ftr-415	1263	5	monthly	monthly	PROPN
ftr-415	1263	6	,	,	PUNCT
ftr-415	1263	7	inc	inc	PROPN
ftr-415	1263	8	.	.	PROPN
ftr-415	1263	9	v.	v.	ADP
ftr-415	1263	10	bullock	bullock	PROPN
ftr-415	1263	11	,	,	PUNCT
ftr-415	1263	12	489	489	NUM
ftr-415	1263	13	u.s	u.s	PROPN
ftr-415	1263	14	.	.	PROPN
ftr-415	1263	15	1	1	NUM
ftr-415	1263	16	(	(	PUNCT
ftr-415	1263	17	1989	1989	NUM
ftr-415	1263	18	)	)	PUNCT
ftr-415	1263	19	]	]	PUNCT
ftr-415	1263	20	,	,	PUNCT
ftr-415	1263	21	because	because	SCONJ
ftr-415	1263	22	it	it	PRON
ftr-415	1263	23	accorded	accord	VERB
ftr-415	1263	24	clergy	clergy	NOUN
ftr-415	1263	25	a	a	DET
ftr-415	1263	26	benefit	benefit	NOUN
ftr-415	1263	27	not	not	PART
ftr-415	1263	28	given	give	VERB
ftr-415	1263	29	to	to	ADP
ftr-415	1263	30	others	other	NOUN
ftr-415	1263	31	.	.	PUNCT
ftr-415	1264	1	the	the	DET
ftr-415	1264	2	amicus	amicus	NOUN
ftr-415	1264	3	has	have	AUX
ftr-415	1264	4	moved	move	VERB
ftr-415	1264	5	to	to	PART
ftr-415	1264	6	intervene	intervene	VERB
ftr-415	1264	7	as	as	ADP
ftr-415	1264	8	a	a	DET
ftr-415	1264	9	plaintiff	plaintiff	NOUN
ftr-415	1264	10	in	in	ADP
ftr-415	1264	11	the	the	DET
ftr-415	1264	12	case	case	NOUN
ftr-415	1264	13	,	,	PUNCT
ftr-415	1264	14	despite	despite	SCONJ
ftr-415	1264	15	a	a	DET
ftr-415	1264	16	stipulation	stipulation	NOUN
ftr-415	1264	17	of	of	ADP
ftr-415	1264	18	dismissal	dismissal	NOUN
ftr-415	1264	19	agreed	agree	VERB
ftr-415	1264	20	to	to	ADP
ftr-415	1264	21	by	by	ADP
ftr-415	1264	22	the	the	DET
ftr-415	1264	23	irs	irs	PROPN
ftr-415	1264	24	and	and	CCONJ
ftr-415	1264	25	the	the	DET
ftr-415	1264	26	taxpayer	taxpayer	NOUN
ftr-415	1264	27	.	.	PUNCT
ftr-415	1265	1	c.	c.	PROPN
ftr-415	1265	2	it	it	PRON
ftr-415	1265	3	’s	’	VERB
ftr-415	1265	4	over	over	ADV
ftr-415	1265	5	.	.	PUNCT
ftr-415	1266	1	warren	warren	PROPN
ftr-415	1266	2	v.	v.	PROPN
ftr-415	1266	3	commissioner	commissioner	PROPN
ftr-415	1266	4	,	,	PUNCT
ftr-415	1266	5	302	302	NUM
ftr-415	1266	6	f.3d	f.3d	NUM
ftr-415	1266	7	1012	1012	NUM
ftr-415	1266	8	,	,	PUNCT
ftr-415	1266	9	90	90	NUM
ftr-415	1266	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1266	11	2002	2002	NUM
ftr-415	1266	12	-	-	SYM
ftr-415	1266	13	6058	6058	NUM
ftr-415	1266	14	(	(	PUNCT
ftr-415	1266	15	9th	9th	ADJ
ftr-415	1266	16	cir	cir	NOUN
ftr-415	1266	17	.	.	PUNCT
ftr-415	1267	1	8/26/02	8/26/02	NUM
ftr-415	1267	2	)	)	PUNCT
ftr-415	1267	3	.	.	PUNCT
ftr-415	1268	1	the	the	DET
ftr-415	1268	2	appeal	appeal	NOUN
ftr-415	1268	3	was	be	AUX
ftr-415	1268	4	dismissed	dismiss	VERB
ftr-415	1268	5	by	by	ADP
ftr-415	1268	6	stipulation	stipulation	NOUN
ftr-415	1268	7	.	.	PUNCT
ftr-415	1269	1	3	3	X
ftr-415	1269	2	.	.	X
ftr-415	1269	3	the	the	DET
ftr-415	1269	4	court	court	NOUN
ftr-415	1269	5	will	will	AUX
ftr-415	1269	6	not	not	PART
ftr-415	1269	7	“	"	PUNCT
ftr-415	1269	8	explore	explore	VERB
ftr-415	1269	9	the	the	DET
ftr-415	1269	10	quality	quality	NOUN
ftr-415	1269	11	of	of	ADP
ftr-415	1269	12	a	a	DET
ftr-415	1269	13	marriage	marriage	NOUN
ftr-415	1269	14	,	,	PUNCT
ftr-415	1269	15	”	"	PUNCT
ftr-415	1269	16	when	when	SCONJ
ftr-415	1269	17	a	a	DET
ftr-415	1269	18	husband	husband	NOUN
ftr-415	1269	19	“	"	PUNCT
ftr-415	1269	20	visits	visit	NOUN
ftr-415	1269	21	”	"	PUNCT
ftr-415	1269	22	his	his	PRON
ftr-415	1269	23	wife	wife	NOUN
ftr-415	1269	24	.	.	PUNCT
ftr-415	1270	1	mcadams	mcadams	PROPN
ftr-415	1270	2	v.	v.	PROPN
ftr-415	1270	3	commissioner	commissioner	PROPN
ftr-415	1270	4	,	,	PUNCT
ftr-415	1270	5	118	118	NUM
ftr-415	1270	6	t.c	t.c	PROPN
ftr-415	1270	7	.	.	PROPN
ftr-415	1271	1	373	373	NUM
ftr-415	1271	2	(	(	PUNCT
ftr-415	1271	3	5/15/02	5/15/02	NUM
ftr-415	1271	4	)	)	PUNCT
ftr-415	1271	5	.	.	PUNCT
ftr-415	1272	1	section	section	NOUN
ftr-415	1272	2	86	86	NUM
ftr-415	1272	3	includes	include	VERB
ftr-415	1272	4	a	a	DET
ftr-415	1272	5	portion	portion	NOUN
ftr-415	1272	6	of	of	ADP
ftr-415	1272	7	social	social	ADJ
ftr-415	1272	8	security	security	NOUN
ftr-415	1272	9	receipts	receipt	NOUN
ftr-415	1272	10	if	if	SCONJ
ftr-415	1272	11	the	the	DET
ftr-415	1272	12	sum	sum	NOUN
ftr-415	1272	13	of	of	ADP
ftr-415	1272	14	“	"	PUNCT
ftr-415	1272	15	modified	modify	VERB
ftr-415	1272	16	adjusted	adjust	VERB
ftr-415	1272	17	gross	gross	ADJ
ftr-415	1272	18	income	income	NOUN
ftr-415	1272	19	”	"	PUNCT
ftr-415	1272	20	plus	plus	CCONJ
ftr-415	1272	21	one	one	NUM
ftr-415	1272	22	half	half	NOUN
ftr-415	1272	23	of	of	ADP
ftr-415	1272	24	the	the	DET
ftr-415	1272	25	social	social	ADJ
ftr-415	1272	26	security	security	NOUN
ftr-415	1272	27	benefits	benefit	NOUN
ftr-415	1272	28	exceeds	exceed	VERB
ftr-415	1272	29	the	the	DET
ftr-415	1272	30	§	§	PROPN
ftr-415	1272	31	86(c	86(c	NUM
ftr-415	1272	32	)	)	PUNCT
ftr-415	1272	33	“	"	PUNCT
ftr-415	1272	34	base	base	NOUN
ftr-415	1272	35	amount	amount	NOUN
ftr-415	1272	36	,	,	PUNCT
ftr-415	1272	37	”	"	PUNCT
ftr-415	1272	38	which	which	PRON
ftr-415	1272	39	is	be	AUX
ftr-415	1272	40	$	$	SYM
ftr-415	1272	41	25,000	25,000	NUM
ftr-415	1272	42	,	,	PUNCT
ftr-415	1272	43	except	except	SCONJ
ftr-415	1272	44	for	for	ADP
ftr-415	1272	45	(	(	PUNCT
ftr-415	1272	46	1	1	X
ftr-415	1272	47	)	)	PUNCT
ftr-415	1272	48	married	married	ADJ
ftr-415	1272	49	couples	couple	NOUN
ftr-415	1272	50	filing	file	VERB
ftr-415	1272	51	a	a	DET
ftr-415	1272	52	joint	joint	ADJ
ftr-415	1272	53	return	return	NOUN
ftr-415	1272	54	,	,	PUNCT
ftr-415	1272	55	whose	whose	DET
ftr-415	1272	56	base	base	NOUN
ftr-415	1272	57	amount	amount	NOUN
ftr-415	1272	58	is	be	AUX
ftr-415	1272	59	$	$	SYM
ftr-415	1272	60	32,000	32,000	NUM
ftr-415	1272	61	,	,	PUNCT
ftr-415	1272	62	and	and	CCONJ
ftr-415	1272	63	(	(	PUNCT
ftr-415	1272	64	2	2	X
ftr-415	1272	65	)	)	PUNCT
ftr-415	1272	66	married	married	ADJ
ftr-415	1272	67	persons	person	NOUN
ftr-415	1272	68	who	who	PRON
ftr-415	1272	69	file	file	VERB
ftr-415	1272	70	separate	separate	ADJ
ftr-415	1272	71	returns	return	NOUN
ftr-415	1272	72	but	but	CCONJ
ftr-415	1272	73	live	live	VERB
ftr-415	1272	74	together	together	ADV
ftr-415	1272	75	,	,	PUNCT
ftr-415	1272	76	whose	whose	DET
ftr-415	1272	77	base	base	NOUN
ftr-415	1272	78	amount	amount	NOUN
ftr-415	1272	79	is	be	AUX
ftr-415	1272	80	zero	zero	NUM
ftr-415	1272	81	.	.	PUNCT
ftr-415	1273	1	the	the	DET
ftr-415	1273	2	taxpayer	taxpayer	NOUN
ftr-415	1273	3	,	,	PUNCT
ftr-415	1273	4	who	who	PRON
ftr-415	1273	5	filed	file	VERB
ftr-415	1273	6	a	a	DET
ftr-415	1273	7	married	married	ADJ
ftr-415	1273	8	filing	filing	NOUN
ftr-415	1273	9	separately	separately	ADV
ftr-415	1273	10	return	return	NOUN
ftr-415	1273	11	,	,	PUNCT
ftr-415	1273	12	spent	spend	VERB
ftr-415	1273	13	most	most	ADJ
ftr-415	1273	14	of	of	ADP
ftr-415	1273	15	the	the	DET
ftr-415	1273	16	year	year	NOUN
ftr-415	1273	17	away	away	ADV
ftr-415	1273	18	from	from	ADP
ftr-415	1273	19	his	his	PRON
ftr-415	1273	20	wife	wife	NOUN
ftr-415	1273	21	’s	’s	PART
ftr-415	1273	22	residence	residence	NOUN
ftr-415	1273	23	.	.	PUNCT
ftr-415	1274	1	however	however	ADV
ftr-415	1274	2	,	,	PUNCT
ftr-415	1274	3	he	he	PRON
ftr-415	1274	4	did	do	AUX
ftr-415	1274	5	“	"	PUNCT
ftr-415	1274	6	visit	visit	VERB
ftr-415	1274	7	”	"	PUNCT
ftr-415	1274	8	his	his	PRON
ftr-415	1274	9	wife	wife	NOUN
ftr-415	1274	10	’s	’s	PART
ftr-415	1274	11	house	house	NOUN
ftr-415	1274	12	for	for	ADP
ftr-415	1274	13	more	more	ADJ
ftr-415	1274	14	than	than	ADP
ftr-415	1274	15	30	30	NUM
ftr-415	1274	16	days	day	NOUN
ftr-415	1274	17	,	,	PUNCT
ftr-415	1274	18	but	but	CCONJ
ftr-415	1274	19	stayed	stay	VERB
ftr-415	1274	20	in	in	ADP
ftr-415	1274	21	a	a	DET
ftr-415	1274	22	separate	separate	ADJ
ftr-415	1274	23	bedroom	bedroom	NOUN
ftr-415	1274	24	.	.	PUNCT
ftr-415	1275	1	refusing	refuse	VERB
ftr-415	1275	2	to	to	PART
ftr-415	1275	3	“	"	PUNCT
ftr-415	1275	4	explore	explore	VERB
ftr-415	1275	5	the	the	DET
ftr-415	1275	6	quality	quality	NOUN
ftr-415	1275	7	of	of	ADP
ftr-415	1275	8	a	a	DET
ftr-415	1275	9	marriage	marriage	NOUN
ftr-415	1275	10	,	,	PUNCT
ftr-415	1275	11	”	"	PUNCT
ftr-415	1275	12	and	and	CCONJ
ftr-415	1275	13	looking	look	VERB
ftr-415	1275	14	at	at	ADP
ftr-415	1275	15	case	case	NOUN
ftr-415	1275	16	law	law	NOUN
ftr-415	1275	17	under	under	ADP
ftr-415	1275	18	§	§	PROPN
ftr-415	1275	19	66(a	66(a	NUM
ftr-415	1275	20	)	)	PUNCT
ftr-415	1275	21	by	by	ADP
ftr-415	1275	22	analogy	analogy	NOUN
ftr-415	1275	23	,	,	PUNCT
ftr-415	1275	24	judge	judge	PROPN
ftr-415	1275	25	vasquez	vasquez	PROPN
ftr-415	1275	26	held	hold	VERB
ftr-415	1275	27	that	that	SCONJ
ftr-415	1275	28	the	the	DET
ftr-415	1275	29	taxpayer	taxpayer	NOUN
ftr-415	1275	30	did	do	AUX
ftr-415	1275	31	not	not	PART
ftr-415	1275	32	“	"	PUNCT
ftr-415	1275	33	live	live	VERB
ftr-415	1275	34	apart	apart	ADV
ftr-415	1275	35	”	"	PUNCT
ftr-415	1275	36	from	from	ADP
ftr-415	1275	37	his	his	PRON
ftr-415	1275	38	wife	wife	NOUN
ftr-415	1275	39	.	.	PUNCT
ftr-415	1276	1	his	his	PRON
ftr-415	1276	2	base	base	NOUN
ftr-415	1276	3	amount	amount	NOUN
ftr-415	1276	4	was	be	AUX
ftr-415	1276	5	zero	zero	NUM
ftr-415	1276	6	,	,	PUNCT
ftr-415	1276	7	which	which	PRON
ftr-415	1276	8	resulted	result	VERB
ftr-415	1276	9	in	in	ADP
ftr-415	1276	10	inclusion	inclusion	NOUN
ftr-415	1276	11	of	of	ADP
ftr-415	1276	12	a	a	DET
ftr-415	1276	13	large	large	ADJ
ftr-415	1276	14	portion	portion	NOUN
ftr-415	1276	15	of	of	ADP
ftr-415	1276	16	the	the	DET
ftr-415	1276	17	social	social	ADJ
ftr-415	1276	18	security	security	NOUN
ftr-415	1276	19	receipts	receipt	NOUN
ftr-415	1276	20	.	.	PUNCT
ftr-415	1277	1	b.	b.	PROPN
ftr-415	1277	2	profit	profit	NOUN
ftr-415	1277	3	-	-	PUNCT
ftr-415	1277	4	seeking	seek	VERB
ftr-415	1277	5	individual	individual	ADJ
ftr-415	1277	6	deductions	deduction	NOUN
ftr-415	1277	7	1	1	NUM
ftr-415	1277	8	.	.	PUNCT
ftr-415	1278	1	the	the	DET
ftr-415	1278	2	alternative	alternative	ADJ
ftr-415	1278	3	minimum	minimum	ADJ
ftr-415	1278	4	tax	tax	NOUN
ftr-415	1278	5	(	(	PUNCT
ftr-415	1278	6	“	"	PUNCT
ftr-415	1278	7	amt	amt	PROPN
ftr-415	1278	8	”	"	PUNCT
ftr-415	1278	9	)	)	PUNCT
ftr-415	1278	10	trap	trap	NOUN
ftr-415	1278	11	for	for	ADP
ftr-415	1278	12	attorneys	attorney	NOUN
ftr-415	1278	13	’	'	PUNCT
ftr-415	1278	14	fees	fee	NOUN
ftr-415	1278	15	on	on	ADP
ftr-415	1278	16	large	large	ADJ
ftr-415	1278	17	recoveries	recovery	NOUN
ftr-415	1278	18	.	.	PUNCT
ftr-415	1279	1	a.	a.	NOUN
ftr-415	1279	2	cases	case	NOUN
ftr-415	1279	3	decided	decide	VERB
ftr-415	1279	4	in	in	ADP
ftr-415	1279	5	past	past	ADJ
ftr-415	1279	6	years	year	NOUN
ftr-415	1279	7	by	by	ADP
ftr-415	1279	8	the	the	DET
ftr-415	1279	9	first	first	ADJ
ftr-415	1279	10	,	,	PUNCT
ftr-415	1279	11	fourth	fourth	ADJ
ftr-415	1279	12	,	,	PUNCT
ftr-415	1279	13	seventh	seventh	ADJ
ftr-415	1279	14	,	,	PUNCT
ftr-415	1279	15	eighth	eighth	ADJ
ftr-415	1279	16	,	,	PUNCT
ftr-415	1279	17	ninth	ninth	ADJ
ftr-415	1279	18	,	,	PUNCT
ftr-415	1279	19	tenth	tenth	ADJ
ftr-415	1279	20	and	and	CCONJ
ftr-415	1279	21	federal	federal	ADJ
ftr-415	1279	22	circuits	circuit	NOUN
ftr-415	1279	23	sprang	spring	VERB
ftr-415	1279	24	the	the	DET
ftr-415	1279	25	amt	amt	PROPN
ftr-415	1279	26	trap	trap	NOUN
ftr-415	1279	27	.	.	PUNCT
ftr-415	1280	1	attorney	attorney	NOUN
ftr-415	1280	2	’s	’s	PART
ftr-415	1280	3	fees	fee	NOUN
ftr-415	1280	4	incurred	incur	VERB
ftr-415	1280	5	by	by	ADP
ftr-415	1280	6	an	an	DET
ftr-415	1280	7	individual	individual	NOUN
ftr-415	1280	8	in	in	ADP
ftr-415	1280	9	a	a	DET
ftr-415	1280	10	nonbusiness	nonbusiness	NOUN
ftr-415	1280	11	profit	profit	NOUN
ftr-415	1280	12	-	-	PUNCT
ftr-415	1280	13	seeking	seek	VERB
ftr-415	1280	14	transaction	transaction	NOUN
ftr-415	1280	15	are	be	AUX
ftr-415	1280	16	[	[	X
ftr-415	1280	17	§	§	PROPN
ftr-415	1280	18	212	212	NUM
ftr-415	1280	19	]	]	PUNCT
ftr-415	1280	20	miscellaneous	miscellaneous	ADJ
ftr-415	1280	21	itemized	itemize	VERB
ftr-415	1280	22	deductions	deduction	NOUN
ftr-415	1280	23	[	[	X
ftr-415	1280	24	§	§	PROPN
ftr-415	1280	25	67	67	NUM
ftr-415	1280	26	]	]	PUNCT
ftr-415	1280	27	and	and	CCONJ
ftr-415	1280	28	may	may	AUX
ftr-415	1280	29	not	not	PART
ftr-415	1280	30	be	be	AUX
ftr-415	1280	31	deducted	deduct	VERB
ftr-415	1280	32	for	for	ADP
ftr-415	1280	33	amt	amt	PROPN
ftr-415	1280	34	purposes	purpose	NOUN
ftr-415	1280	35	.	.	PUNCT
ftr-415	1281	1	to	to	PART
ftr-415	1281	2	avoid	avoid	VERB
ftr-415	1281	3	this	this	DET
ftr-415	1281	4	result	result	NOUN
ftr-415	1281	5	,	,	PUNCT
ftr-415	1281	6	taxpayers	taxpayer	NOUN
ftr-415	1281	7	in	in	ADP
ftr-415	1281	8	a	a	DET
ftr-415	1281	9	number	number	NOUN
ftr-415	1281	10	of	of	ADP
ftr-415	1281	11	cases	case	NOUN
ftr-415	1281	12	in	in	ADP
ftr-415	1281	13	recent	recent	ADJ
ftr-415	1281	14	years	year	NOUN
ftr-415	1281	15	have	have	AUX
ftr-415	1281	16	argued	argue	VERB
ftr-415	1281	17	the	the	DET
ftr-415	1281	18	portion	portion	NOUN
ftr-415	1281	19	of	of	ADP
ftr-415	1281	20	a	a	DET
ftr-415	1281	21	taxable	taxable	ADJ
ftr-415	1281	22	damage	damage	NOUN
ftr-415	1281	23	award	award	NOUN
ftr-415	1281	24	retained	retain	VERB
ftr-415	1281	25	by	by	ADP
ftr-415	1281	26	the	the	DET
ftr-415	1281	27	taxpayer	taxpayer	NOUN
ftr-415	1281	28	-	-	PUNCT
ftr-415	1281	29	plaintiff	plaintiff	NOUN
ftr-415	1281	30	’s	’s	PART
ftr-415	1281	31	attorney	attorney	NOUN
ftr-415	1281	32	as	as	ADP
ftr-415	1281	33	a	a	DET
ftr-415	1281	34	contingent	contingent	NOUN
ftr-415	1281	35	fee	fee	NOUN
ftr-415	1281	36	is	be	AUX
ftr-415	1281	37	excluded	exclude	VERB
ftr-415	1281	38	from	from	ADP
ftr-415	1281	39	the	the	DET
ftr-415	1281	40	taxpayer	taxpayer	NOUN
ftr-415	1281	41	-	-	PUNCT
ftr-415	1281	42	plaintiff	plaintiff	NOUN
ftr-415	1281	43	’s	’s	PART
ftr-415	1281	44	income	income	NOUN
ftr-415	1281	45	and	and	CCONJ
ftr-415	1281	46	treated	treat	VERB
ftr-415	1281	47	as	as	ADP
ftr-415	1281	48	income	income	NOUN
ftr-415	1281	49	earned	earn	VERB
ftr-415	1281	50	directly	directly	ADV
ftr-415	1281	51	by	by	ADP
ftr-415	1281	52	the	the	DET
ftr-415	1281	53	attorney	attorney	NOUN
ftr-415	1281	54	.	.	PUNCT
ftr-415	1282	1	the	the	DET
ftr-415	1282	2	tax	tax	NOUN
ftr-415	1282	3	court	court	NOUN
ftr-415	1282	4	and	and	CCONJ
ftr-415	1282	5	most	most	ADJ
ftr-415	1282	6	courts	court	NOUN
ftr-415	1282	7	of	of	ADP
ftr-415	1282	8	appeals	appeal	NOUN
ftr-415	1282	9	have	have	AUX
ftr-415	1282	10	reached	reach	VERB
ftr-415	1282	11	conflicting	conflicting	ADJ
ftr-415	1282	12	results	result	NOUN
ftr-415	1282	13	on	on	ADP
ftr-415	1282	14	this	this	DET
ftr-415	1282	15	question	question	NOUN
ftr-415	1282	16	.	.	PUNCT
ftr-415	1283	1	generally	generally	ADV
ftr-415	1283	2	,	,	PUNCT
ftr-415	1283	3	the	the	DET
ftr-415	1283	4	tax	tax	NOUN
ftr-415	1283	5	court	court	NOUN
ftr-415	1283	6	holds	hold	VERB
ftr-415	1283	7	that	that	DET
ftr-415	1283	8	attorney	attorney	NOUN
ftr-415	1283	9	’s	’s	PART
ftr-415	1283	10	fee	fee	NOUN
ftr-415	1283	11	awards	award	NOUN
ftr-415	1283	12	paid	pay	VERB
ftr-415	1283	13	directly	directly	ADV
ftr-415	1283	14	to	to	ADP
ftr-415	1283	15	a	a	DET
ftr-415	1283	16	plaintiff	plaintiff	NOUN
ftr-415	1283	17	’s	’s	PART
ftr-415	1283	18	attorney	attorney	NOUN
ftr-415	1284	1	[	[	X
ftr-415	1284	2	or	or	CCONJ
ftr-415	1284	3	the	the	DET
ftr-415	1284	4	portion	portion	NOUN
ftr-415	1284	5	of	of	ADP
ftr-415	1284	6	a	a	DET
ftr-415	1284	7	damage	damage	NOUN
ftr-415	1284	8	award	award	NOUN
ftr-415	1284	9	that	that	PRON
ftr-415	1284	10	is	be	AUX
ftr-415	1284	11	the	the	DET
ftr-415	1284	12	attorney	attorney	NOUN
ftr-415	1284	13	’s	’s	PART
ftr-415	1284	14	contingent	contingent	ADJ
ftr-415	1284	15	fee	fee	NOUN
ftr-415	1284	16	that	that	PRON
ftr-415	1284	17	is	be	AUX
ftr-415	1284	18	so	so	ADV
ftr-415	1284	19	paid	pay	VERB
ftr-415	1284	20	]	]	PUNCT
ftr-415	1284	21	are	be	AUX
ftr-415	1284	22	nevertheless	nevertheless	ADV
ftr-415	1284	23	includable	includable	ADJ
ftr-415	1284	24	in	in	ADP
ftr-415	1284	25	the	the	DET
ftr-415	1284	26	litigant	litigant	NOUN
ftr-415	1284	27	’s	’s	PART
ftr-415	1284	28	gross	gross	ADJ
ftr-415	1284	29	income	income	NOUN
ftr-415	1284	30	,	,	PUNCT
ftr-415	1284	31	and	and	CCONJ
ftr-415	1284	32	that	that	SCONJ
ftr-415	1284	33	the	the	DET
ftr-415	1284	34	taxpayer	taxpayer	NOUN
ftr-415	1284	35	then	then	ADV
ftr-415	1284	36	may	may	AUX
ftr-415	1284	37	claim	claim	VERB
ftr-415	1284	38	a	a	DET
ftr-415	1284	39	deduction	deduction	NOUN
ftr-415	1284	40	,	,	PUNCT
ftr-415	1284	41	subject	subject	ADJ
ftr-415	1284	42	to	to	ADP
ftr-415	1284	43	any	any	DET
ftr-415	1284	44	applicable	applicable	ADJ
ftr-415	1284	45	limitations	limitation	NOUN
ftr-415	1284	46	,	,	PUNCT
ftr-415	1284	47	including	include	VERB
ftr-415	1284	48	disallowance	disallowance	NOUN
ftr-415	1284	49	of	of	ADP
ftr-415	1284	50	the	the	DET
ftr-415	1284	51	deduction	deduction	NOUN
ftr-415	1284	52	for	for	ADP
ftr-415	1284	53	amt	amt	PROPN
ftr-415	1284	54	purposes	purpose	NOUN
ftr-415	1284	55	if	if	SCONJ
ftr-415	1284	56	it	it	PRON
ftr-415	1284	57	is	be	AUX
ftr-415	1284	58	a	a	DET
ftr-415	1284	59	§	§	ADJ
ftr-415	1284	60	212	212	NUM
ftr-415	1284	61	deduction	deduction	NOUN
ftr-415	1284	62	.	.	PUNCT
ftr-415	1285	1	bagley	bagley	NOUN
ftr-415	1285	2	v.	v.	ADP
ftr-415	1285	3	commissioner	commissioner	PROPN
ftr-415	1285	4	,	,	PUNCT
ftr-415	1285	5	105	105	NUM
ftr-415	1285	6	t.c	t.c	PROPN
ftr-415	1285	7	.	.	PROPN
ftr-415	1285	8	396	396	NUM
ftr-415	1285	9	(	(	PUNCT
ftr-415	1285	10	1995	1995	NUM
ftr-415	1285	11	)	)	PUNCT
ftr-415	1285	12	,	,	PUNCT
ftr-415	1285	13	aff’d	aff’d	VERB
ftr-415	1285	14	,	,	PUNCT
ftr-415	1285	15	121	121	NUM
ftr-415	1285	16	f.3d	f.3d	NUM
ftr-415	1285	17	393	393	NUM
ftr-415	1285	18	(	(	PUNCT
ftr-415	1285	19	8th	8th	ADJ
ftr-415	1285	20	cir	cir	NOUN
ftr-415	1285	21	.	.	PUNCT
ftr-415	1285	22	1997	1997	NUM
ftr-415	1285	23	)	)	PUNCT
ftr-415	1285	24	.	.	PUNCT
ftr-415	1286	1	accord	accord	PROPN
ftr-415	1286	2	baylin	baylin	PROPN
ftr-415	1286	3	v.	v.	PROPN
ftr-415	1286	4	united	united	PROPN
ftr-415	1286	5	states	states	PROPN
ftr-415	1286	6	,	,	PUNCT
ftr-415	1286	7	43	43	NUM
ftr-415	1286	8	f.3d	f.3d	NOUN
ftr-415	1286	9	.	.	PROPN
ftr-415	1286	10	1451	1451	NUM
ftr-415	1286	11	(	(	PUNCT
ftr-415	1286	12	fed	fed	PROPN
ftr-415	1286	13	.	.	PUNCT
ftr-415	1286	14	cir	cir	PROPN
ftr-415	1286	15	.	.	PROPN
ftr-415	1286	16	1995	1995	NUM
ftr-415	1286	17	)	)	PUNCT
ftr-415	1286	18	,	,	PUNCT
ftr-415	1286	19	aff’g	aff’g	PROPN
ftr-415	1286	20	30	30	NUM
ftr-415	1286	21	fed	fed	PROPN
ftr-415	1286	22	.	.	PUNCT
ftr-415	1287	1	cl	cl	NOUN
ftr-415	1287	2	.	.	PUNCT
ftr-415	1288	1	248	248	NUM
ftr-415	1288	2	(	(	PUNCT
ftr-415	1288	3	1993	1993	NUM
ftr-415	1288	4	)	)	PUNCT
ftr-415	1288	5	;	;	PUNCT
ftr-415	1289	1	alexander	alexander	PROPN
ftr-415	1289	2	v.	v.	ADP
ftr-415	1289	3	irs	irs	PROPN
ftr-415	1289	4	,	,	PUNCT
ftr-415	1289	5	72	72	NUM
ftr-415	1289	6	f.3d	f.3d	NUM
ftr-415	1289	7	938	938	NUM
ftr-415	1289	8	(	(	PUNCT
ftr-415	1289	9	1st	1st	ADJ
ftr-415	1289	10	cir	cir	NOUN
ftr-415	1289	11	.	.	PROPN
ftr-415	1289	12	1995	1995	NUM
ftr-415	1289	13	)	)	PUNCT
ftr-415	1289	14	,	,	PUNCT
ftr-415	1289	15	aff’g	aff’g	PROPN
ftr-415	1289	16	t.c	t.c	PROPN
ftr-415	1289	17	.	.	PROPN
ftr-415	1289	18	memo	memo	NOUN
ftr-415	1289	19	1995	1995	NUM
ftr-415	1289	20	-	-	SYM
ftr-415	1289	21	51	51	NUM
ftr-415	1289	22	;	;	PUNCT
ftr-415	1289	23	coady	coady	PROPN
ftr-415	1289	24	v.	v.	PROPN
ftr-415	1289	25	commissioner	commissioner	PROPN
ftr-415	1289	26	,	,	PUNCT
ftr-415	1289	27	213	213	NUM
ftr-415	1289	28	f.3d	f.3d	NUM
ftr-415	1289	29	1187	1187	NUM
ftr-415	1289	30	(	(	PUNCT
ftr-415	1289	31	9th	9th	ADJ
ftr-415	1289	32	cir	cir	NOUN
ftr-415	1289	33	.	.	PROPN
ftr-415	1289	34	2000	2000	NUM
ftr-415	1289	35	)	)	PUNCT
ftr-415	1289	36	,	,	PUNCT
ftr-415	1289	37	aff’g	aff’g	PROPN
ftr-415	1289	38	t.c	t.c	PROPN
ftr-415	1289	39	.	.	PROPN
ftr-415	1289	40	memo	memo	NOUN
ftr-415	1289	41	.	.	PUNCT
ftr-415	1290	1	1998	1998	NUM
ftr-415	1290	2	-	-	SYM
ftr-415	1290	3	29	29	NUM
ftr-415	1290	4	;	;	PUNCT
ftr-415	1290	5	benci	benci	PROPN
ftr-415	1290	6	-	-	PUNCT
ftr-415	1290	7	woodward	woodward	PROPN
ftr-415	1290	8	v.	v.	PROPN
ftr-415	1290	9	commissioner	commissioner	PROPN
ftr-415	1290	10	,	,	PUNCT
ftr-415	1290	11	219	219	NUM
ftr-415	1290	12	f.3d	f.3d	NUM
ftr-415	1290	13	941	941	NUM
ftr-415	1290	14	(	(	PUNCT
ftr-415	1290	15	9th	9th	ADJ
ftr-415	1290	16	cir	cir	NOUN
ftr-415	1290	17	.	.	PROPN
ftr-415	1290	18	2000	2000	NUM
ftr-415	1290	19	)	)	PUNCT
ftr-415	1290	20	,	,	PUNCT
ftr-415	1290	21	aff’g	aff’g	PROPN
ftr-415	1290	22	t.c	t.c	PROPN
ftr-415	1290	23	.	.	PROPN
ftr-415	1290	24	memo	memo	NOUN
ftr-415	1290	25	.	.	PUNCT
ftr-415	1291	1	1998	1998	NUM
ftr-415	1291	2	-	-	SYM
ftr-415	1291	3	395	395	NUM
ftr-415	1291	4	,	,	PUNCT
ftr-415	1291	5	cert	cert	NOUN
ftr-415	1291	6	.	.	PUNCT
ftr-415	1292	1	denied	deny	VERB
ftr-415	1292	2	,	,	PUNCT
ftr-415	1293	1	531	531	NUM
ftr-415	1293	2	u.s	u.s	PROPN
ftr-415	1293	3	.	.	PROPN
ftr-415	1293	4	1112	1112	NUM
ftr-415	1293	5	(	(	PUNCT
ftr-415	1293	6	2001	2001	NUM
ftr-415	1293	7	)	)	PUNCT
ftr-415	1293	8	;	;	PUNCT
ftr-415	1293	9	kenseth	kenseth	PROPN
ftr-415	1293	10	v.	v.	PROPN
ftr-415	1293	11	commissioner	commissioner	PROPN
ftr-415	1293	12	,	,	PUNCT
ftr-415	1293	13	259	259	NUM
ftr-415	1293	14	f.3d	f.3d	NUM
ftr-415	1293	15	881	881	NUM
ftr-415	1293	16	,	,	PUNCT
ftr-415	1293	17	2001	2001	NUM
ftr-415	1293	18	-	-	SYM
ftr-415	1293	19	2	2	NUM
ftr-415	1293	20	126	126	NUM
ftr-415	1293	21	florida	florida	PROPN
ftr-415	1293	22	tax	tax	NOUN
ftr-415	1293	23	review	review	NOUN
ftr-415	1293	24	[	[	X
ftr-415	1293	25	vol.6	vol.6	NUM
ftr-415	1293	26	:	:	PUNCT
ftr-415	1293	27	si	si	PROPN
ftr-415	1293	28	10	10	NUM
ftr-415	1293	29	.	.	PUNCT
ftr-415	1294	1	under	under	ADP
ftr-415	1294	2	bonner	bonner	PROPN
ftr-415	1294	3	v.	v.	ADP
ftr-415	1294	4	city	city	NOUN
ftr-415	1294	5	of	of	ADP
ftr-415	1294	6	prichard	prichard	PROPN
ftr-415	1294	7	,	,	PUNCT
ftr-415	1294	8	alabama	alabama	PROPN
ftr-415	1294	9	,	,	PUNCT
ftr-415	1294	10	661	661	NUM
ftr-415	1294	11	f.2d	f.2d	NOUN
ftr-415	1294	12	1206	1206	NUM
ftr-415	1294	13	(	(	PUNCT
ftr-415	1294	14	11th	11th	ADJ
ftr-415	1294	15	cir	cir	NOUN
ftr-415	1294	16	.	.	PROPN
ftr-415	1294	17	1981	1981	NUM
ftr-415	1294	18	)	)	PUNCT
ftr-415	1294	19	,	,	PUNCT
ftr-415	1294	20	fifth	fifth	ADJ
ftr-415	1294	21	circuit	circuit	NOUN
ftr-415	1294	22	decisions	decision	NOUN
ftr-415	1294	23	,	,	PUNCT
ftr-415	1294	24	rendered	render	VERB
ftr-415	1294	25	before	before	SCONJ
ftr-415	1294	26	the	the	DET
ftr-415	1294	27	eleventh	eleventh	ADJ
ftr-415	1294	28	circuit	circuit	NOUN
ftr-415	1294	29	was	be	AUX
ftr-415	1294	30	created	create	VERB
ftr-415	1294	31	,	,	PUNCT
ftr-415	1294	32	are	be	AUX
ftr-415	1294	33	binding	bind	VERB
ftr-415	1294	34	precedent	precedent	NOUN
ftr-415	1294	35	in	in	ADP
ftr-415	1294	36	the	the	DET
ftr-415	1294	37	eleventh	eleventh	ADJ
ftr-415	1294	38	circuit	circuit	NOUN
ftr-415	1294	39	.	.	PUNCT
ftr-415	1295	1	u.s.t.c	u.s.t.c	PROPN
ftr-415	1295	2	.	.	PROPN
ftr-415	1295	3	¶50,570	¶50,570	PROPN
ftr-415	1295	4	,	,	PUNCT
ftr-415	1295	5	88	88	NUM
ftr-415	1295	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1295	7	2001	2001	NUM
ftr-415	1295	8	-	-	SYM
ftr-415	1295	9	5378	5378	NUM
ftr-415	1295	10	(	(	PUNCT
ftr-415	1295	11	7th	7th	ADJ
ftr-415	1295	12	cir	cir	NOUN
ftr-415	1295	13	.	.	PUNCT
ftr-415	1295	14	8/7/01	8/7/01	NUM
ftr-415	1295	15	)	)	PUNCT
ftr-415	1295	16	,	,	PUNCT
ftr-415	1295	17	aff’g	aff’g	VERB
ftr-415	1295	18	114	114	NUM
ftr-415	1295	19	t.c	t.c	PROPN
ftr-415	1295	20	.	.	PROPN
ftr-415	1295	21	399	399	NUM
ftr-415	1295	22	(	(	PUNCT
ftr-415	1295	23	5/24/00	5/24/00	NUM
ftr-415	1295	24	)	)	PUNCT
ftr-415	1295	25	(	(	PUNCT
ftr-415	1295	26	reviewed	review	VERB
ftr-415	1295	27	,	,	PUNCT
ftr-415	1295	28	8	8	NUM
ftr-415	1295	29	-	-	SYM
ftr-415	1295	30	5	5	NUM
ftr-415	1295	31	)	)	PUNCT
ftr-415	1295	32	;	;	PUNCT
ftr-415	1295	33	young	young	ADJ
ftr-415	1295	34	v.	v.	PROPN
ftr-415	1295	35	commissioner	commissioner	NOUN
ftr-415	1295	36	,	,	PUNCT
ftr-415	1295	37	240	240	NUM
ftr-415	1295	38	f.3d	f.3d	NUM
ftr-415	1295	39	369	369	NUM
ftr-415	1295	40	,	,	PUNCT
ftr-415	1295	41	2001	2001	NUM
ftr-415	1295	42	-	-	SYM
ftr-415	1295	43	1	1	NUM
ftr-415	1295	44	u.s.t.c	u.s.t.c	PROPN
ftr-415	1295	45	.	.	PROPN
ftr-415	1295	46	¶50,244	¶50,244	PROPN
ftr-415	1295	47	,	,	PUNCT
ftr-415	1295	48	87	87	NUM
ftr-415	1295	49	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1295	50	2001	2001	NUM
ftr-415	1295	51	-	-	SYM
ftr-415	1295	52	889	889	NUM
ftr-415	1295	53	(	(	PUNCT
ftr-415	1295	54	4th	4th	ADJ
ftr-415	1295	55	cir	cir	NOUN
ftr-415	1295	56	.	.	PUNCT
ftr-415	1296	1	2/16/01	2/16/01	NUM
ftr-415	1296	2	)	)	PUNCT
ftr-415	1296	3	,	,	PUNCT
ftr-415	1296	4	aff’g	aff’g	PROPN
ftr-415	1296	5	,	,	PUNCT
ftr-415	1296	6	113	113	NUM
ftr-415	1296	7	t.c	t.c	PROPN
ftr-415	1296	8	.	.	PROPN
ftr-415	1297	1	152	152	NUM
ftr-415	1297	2	(	(	PUNCT
ftr-415	1297	3	8/20/99	8/20/99	NUM
ftr-415	1297	4	)	)	PUNCT
ftr-415	1297	5	;	;	PUNCT
ftr-415	1297	6	hukkanen	hukkanen	PROPN
ftr-415	1297	7	-	-	PUNCT
ftr-415	1297	8	campbell	campbell	PROPN
ftr-415	1297	9	v.	v.	PROPN
ftr-415	1297	10	commissioner	commissioner	PROPN
ftr-415	1297	11	,	,	PUNCT
ftr-415	1297	12	274	274	NUM
ftr-415	1297	13	f.3d	f.3d	NUM
ftr-415	1297	14	1312	1312	NUM
ftr-415	1297	15	,	,	PUNCT
ftr-415	1297	16	2002	2002	NUM
ftr-415	1297	17	-	-	SYM
ftr-415	1297	18	1	1	NUM
ftr-415	1297	19	u.s.t.c	u.s.t.c	PROPN
ftr-415	1297	20	.	.	PROPN
ftr-415	1297	21	¶50,351	¶50,351	PROPN
ftr-415	1297	22	,	,	PUNCT
ftr-415	1297	23	88	88	NUM
ftr-415	1297	24	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1297	25	2001	2001	NUM
ftr-415	1297	26	-	-	SYM
ftr-415	1297	27	7283	7283	NUM
ftr-415	1297	28	(	(	PUNCT
ftr-415	1297	29	10th	10th	ADJ
ftr-415	1297	30	cir	cir	NOUN
ftr-415	1297	31	.	.	PUNCT
ftr-415	1298	1	12/19/01	12/19/01	NUM
ftr-415	1298	2	)	)	PUNCT
ftr-415	1298	3	,	,	PUNCT
ftr-415	1298	4	aff’g	aff’g	PROPN
ftr-415	1298	5	t.c	t.c	PROPN
ftr-415	1298	6	.	.	PROPN
ftr-415	1298	7	memo	memo	NOUN
ftr-415	1298	8	.	.	PUNCT
ftr-415	1299	1	2000	2000	NUM
ftr-415	1299	2	-	-	SYM
ftr-415	1299	3	180	180	NUM
ftr-415	1299	4	(	(	PUNCT
ftr-415	1299	5	6/12/01	6/12/01	NUM
ftr-415	1299	6	)	)	PUNCT
ftr-415	1299	7	,	,	PUNCT
ftr-415	1299	8	cert	cert	PROPN
ftr-415	1299	9	.	.	PUNCT
ftr-415	1299	10	denied	deny	VERB
ftr-415	1299	11	,	,	PUNCT
ftr-415	1299	12	535	535	NUM
ftr-415	1299	13	u.s	u.s	PROPN
ftr-415	1299	14	.	.	PROPN
ftr-415	1299	15	1056	1056	NUM
ftr-415	1299	16	(	(	PUNCT
ftr-415	1299	17	5/13/02	5/13/02	NUM
ftr-415	1299	18	)	)	PUNCT
ftr-415	1299	19	.	.	PUNCT
ftr-415	1300	1	b.	b.	PROPN
ftr-415	1301	1	but	but	CCONJ
ftr-415	1301	2	the	the	DET
ftr-415	1301	3	fifth	fifth	ADJ
ftr-415	1301	4	and	and	CCONJ
ftr-415	1301	5	sixth	sixth	ADJ
ftr-415	1301	6	circuits	circuit	NOUN
ftr-415	1301	7	see	see	VERB
ftr-415	1301	8	things	thing	NOUN
ftr-415	1301	9	differently	differently	ADV
ftr-415	1301	10	.	.	PUNCT
ftr-415	1302	1	(	(	PUNCT
ftr-415	1302	2	1	1	X
ftr-415	1302	3	)	)	PUNCT
ftr-415	1302	4	in	in	ADP
ftr-415	1302	5	cotnam	cotnam	PROPN
ftr-415	1302	6	v.	v.	ADP
ftr-415	1302	7	commissioner	commissioner	NOUN
ftr-415	1302	8	,	,	PUNCT
ftr-415	1302	9	263	263	NUM
ftr-415	1302	10	f.2d	f.2d	SYM
ftr-415	1302	11	119	119	NUM
ftr-415	1302	12	(	(	PUNCT
ftr-415	1302	13	5th	5th	ADJ
ftr-415	1302	14	cir	cir	NOUN
ftr-415	1302	15	.	.	PUNCT
ftr-415	1302	16	1959	1959	NUM
ftr-415	1302	17	)	)	PUNCT
ftr-415	1302	18	,	,	PUNCT
ftr-415	1302	19	the	the	DET
ftr-415	1302	20	fifth	fifth	ADJ
ftr-415	1302	21	circuit	circuit	NOUN
ftr-415	1302	22	held	hold	VERB
ftr-415	1302	23	that	that	DET
ftr-415	1302	24	attorney	attorney	NOUN
ftr-415	1302	25	’s	’s	PART
ftr-415	1302	26	fees	fee	NOUN
ftr-415	1302	27	paid	pay	VERB
ftr-415	1302	28	directly	directly	ADV
ftr-415	1302	29	to	to	ADP
ftr-415	1302	30	a	a	DET
ftr-415	1302	31	plaintiff	plaintiff	NOUN
ftr-415	1302	32	’s	’s	PART
ftr-415	1302	33	attorney	attorney	NOUN
ftr-415	1302	34	are	be	AUX
ftr-415	1302	35	not	not	PART
ftr-415	1302	36	includable	includable	ADJ
ftr-415	1302	37	by	by	ADP
ftr-415	1302	38	the	the	DET
ftr-415	1302	39	litigant	litigant	NOUN
ftr-415	1302	40	.	.	PUNCT
ftr-415	1303	1	the	the	DET
ftr-415	1303	2	court	court	NOUN
ftr-415	1303	3	of	of	ADP
ftr-415	1303	4	appeals	appeals	PROPN
ftr-415	1303	5	reasoned	reason	VERB
ftr-415	1303	6	that	that	SCONJ
ftr-415	1303	7	under	under	ADP
ftr-415	1303	8	the	the	DET
ftr-415	1303	9	alabama	alabama	PROPN
ftr-415	1303	10	attorney	attorney	NOUN
ftr-415	1303	11	’s	’s	PART
ftr-415	1303	12	lien	lien	PROPN
ftr-415	1303	13	law	law	NOUN
ftr-415	1303	14	,	,	PUNCT
ftr-415	1303	15	the	the	DET
ftr-415	1303	16	ownership	ownership	NOUN
ftr-415	1303	17	of	of	ADP
ftr-415	1303	18	the	the	DET
ftr-415	1303	19	portion	portion	NOUN
ftr-415	1303	20	of	of	ADP
ftr-415	1303	21	the	the	DET
ftr-415	1303	22	award	award	NOUN
ftr-415	1303	23	representing	represent	VERB
ftr-415	1303	24	attorney	attorney	NOUN
ftr-415	1303	25	’s	’s	PART
ftr-415	1303	26	fees	fee	NOUN
ftr-415	1303	27	vested	vest	VERB
ftr-415	1303	28	in	in	ADP
ftr-415	1303	29	the	the	DET
ftr-415	1303	30	attorney	attorney	NOUN
ftr-415	1303	31	ab	ab	PROPN
ftr-415	1303	32	initio	initio	PROPN
ftr-415	1303	33	.	.	PUNCT
ftr-415	1304	1	subsequently	subsequently	ADV
ftr-415	1304	2	,	,	PUNCT
ftr-415	1304	3	in	in	ADP
ftr-415	1304	4	srivastava	srivastava	PROPN
ftr-415	1304	5	v.	v.	PROPN
ftr-415	1304	6	commissioner	commissioner	PROPN
ftr-415	1304	7	,	,	PUNCT
ftr-415	1304	8	220	220	NUM
ftr-415	1304	9	f.3d	f.3d	NUM
ftr-415	1304	10	353	353	NUM
ftr-415	1304	11	(	(	PUNCT
ftr-415	1304	12	5th	5th	ADJ
ftr-415	1304	13	cir	cir	NOUN
ftr-415	1304	14	.	.	PROPN
ftr-415	1304	15	2000	2000	NUM
ftr-415	1304	16	)	)	PUNCT
ftr-415	1304	17	(	(	PUNCT
ftr-415	1304	18	21	21	NUM
ftr-415	1304	19	)	)	PUNCT
ftr-415	1304	20	,	,	PUNCT
ftr-415	1304	21	rev’g	rev’g	PROPN
ftr-415	1304	22	t.c	t.c	PROPN
ftr-415	1304	23	.	.	PROPN
ftr-415	1304	24	memo	memo	NOUN
ftr-415	1304	25	.	.	PUNCT
ftr-415	1305	1	1998	1998	NUM
ftr-415	1305	2	-	-	SYM
ftr-415	1305	3	362	362	NUM
ftr-415	1305	4	,	,	PUNCT
ftr-415	1305	5	a	a	DET
ftr-415	1305	6	majority	majority	NOUN
ftr-415	1305	7	decision	decision	NOUN
ftr-415	1305	8	of	of	ADP
ftr-415	1305	9	a	a	DET
ftr-415	1305	10	fifth	fifth	ADJ
ftr-415	1305	11	circuit	circuit	NOUN
ftr-415	1305	12	panel	panel	NOUN
ftr-415	1305	13	held	hold	VERB
ftr-415	1305	14	that	that	SCONJ
ftr-415	1305	15	cotnam	cotnam	NOUN
ftr-415	1305	16	applied	apply	VERB
ftr-415	1305	17	to	to	ADP
ftr-415	1305	18	attorneys	attorney	NOUN
ftr-415	1305	19	’	'	PUNCT
ftr-415	1305	20	fees	fee	NOUN
ftr-415	1305	21	under	under	ADP
ftr-415	1305	22	texas	texas	PROPN
ftr-415	1305	23	law	law	NOUN
ftr-415	1305	24	because	because	SCONJ
ftr-415	1305	25	there	there	PRON
ftr-415	1305	26	is	be	VERB
ftr-415	1305	27	no	no	DET
ftr-415	1305	28	difference	difference	NOUN
ftr-415	1305	29	in	in	ADP
ftr-415	1305	30	the	the	DET
ftr-415	1305	31	“	"	PUNCT
ftr-415	1305	32	economic	economic	ADJ
ftr-415	1305	33	reality	reality	NOUN
ftr-415	1305	34	facing	face	VERB
ftr-415	1305	35	the	the	DET
ftr-415	1305	36	taxpayer	taxpayer	NOUN
ftr-415	1305	37	-	-	PUNCT
ftr-415	1305	38	plaintiff	plaintiff	NOUN
ftr-415	1305	39	”	"	PUNCT
ftr-415	1305	40	between	between	ADP
ftr-415	1305	41	alabama	alabama	PROPN
ftr-415	1305	42	and	and	CCONJ
ftr-415	1305	43	texas	texas	PROPN
ftr-415	1305	44	attorney	attorney	NOUN
ftr-415	1305	45	’s	’s	PART
ftr-415	1305	46	liens	lien	NOUN
ftr-415	1305	47	and	and	CCONJ
ftr-415	1305	48	any	any	DET
ftr-415	1305	49	distinction	distinction	NOUN
ftr-415	1305	50	between	between	ADP
ftr-415	1305	51	them	they	PRON
ftr-415	1305	52	does	do	AUX
ftr-415	1305	53	not	not	PART
ftr-415	1305	54	affect	affect	VERB
ftr-415	1305	55	the	the	DET
ftr-415	1305	56	analysis	analysis	NOUN
ftr-415	1305	57	required	require	VERB
ftr-415	1305	58	by	by	ADP
ftr-415	1305	59	the	the	DET
ftr-415	1305	60	anticipatory	anticipatory	ADJ
ftr-415	1305	61	assignment	assignment	NOUN
ftr-415	1305	62	of	of	ADP
ftr-415	1305	63	income	income	NOUN
ftr-415	1305	64	doctrine	doctrine	NOUN
ftr-415	1305	65	.	.	PUNCT
ftr-415	1306	1	a	a	DET
ftr-415	1306	2	dissent	dissent	NOUN
ftr-415	1306	3	by	by	ADP
ftr-415	1306	4	judge	judge	PROPN
ftr-415	1306	5	dennis	dennis	PROPN
ftr-415	1306	6	distinguished	distinguish	VERB
ftr-415	1306	7	cotnam	cotnam	NOUN
ftr-415	1306	8	on	on	ADP
ftr-415	1306	9	the	the	DET
ftr-415	1306	10	ground	ground	NOUN
ftr-415	1306	11	that	that	SCONJ
ftr-415	1306	12	alabama	alabama	PROPN
ftr-415	1306	13	law	law	NOUN
ftr-415	1306	14	gives	give	VERB
ftr-415	1306	15	the	the	DET
ftr-415	1306	16	holders	holder	NOUN
ftr-415	1306	17	of	of	ADP
ftr-415	1306	18	attorney	attorney	NOUN
ftr-415	1306	19	’s	’s	PART
ftr-415	1306	20	liens	lien	NOUN
ftr-415	1306	21	greater	great	ADJ
ftr-415	1306	22	power	power	NOUN
ftr-415	1306	23	than	than	SCONJ
ftr-415	1306	24	does	do	VERB
ftr-415	1306	25	texas	texas	PROPN
ftr-415	1306	26	law	law	NOUN
ftr-415	1306	27	.	.	PUNCT
ftr-415	1307	1	(	(	PUNCT
ftr-415	1307	2	2	2	X
ftr-415	1307	3	)	)	PUNCT
ftr-415	1307	4	estate	estate	NOUN
ftr-415	1307	5	of	of	ADP
ftr-415	1307	6	clarks	clark	NOUN
ftr-415	1307	7	v.	v.	ADP
ftr-415	1307	8	united	united	PROPN
ftr-415	1307	9	states	states	PROPN
ftr-415	1307	10	,	,	PUNCT
ftr-415	1307	11	202	202	NUM
ftr-415	1307	12	f.3d	f.3d	NUM
ftr-415	1307	13	854	854	NUM
ftr-415	1307	14	,	,	PUNCT
ftr-415	1307	15	2000	2000	NUM
ftr-415	1307	16	-	-	SYM
ftr-415	1307	17	1	1	NUM
ftr-415	1307	18	u.s.t.c	u.s.t.c	PROPN
ftr-415	1307	19	.	.	PROPN
ftr-415	1307	20	¶50,158	¶50,158	PROPN
ftr-415	1307	21	,	,	PUNCT
ftr-415	1307	22	85	85	NUM
ftr-415	1307	23	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1307	24	2000	2000	NUM
ftr-415	1307	25	-	-	SYM
ftr-415	1307	26	405	405	NUM
ftr-415	1307	27	(	(	PUNCT
ftr-415	1307	28	6th	6th	ADJ
ftr-415	1307	29	cir	cir	NOUN
ftr-415	1307	30	.	.	PUNCT
ftr-415	1308	1	1/13/00	1/13/00	NUM
ftr-415	1308	2	)	)	PUNCT
ftr-415	1308	3	.	.	PUNCT
ftr-415	1309	1	the	the	DET
ftr-415	1309	2	sixth	sixth	ADJ
ftr-415	1309	3	circuit	circuit	NOUN
ftr-415	1309	4	held	hold	VERB
ftr-415	1309	5	that	that	SCONJ
ftr-415	1309	6	the	the	DET
ftr-415	1309	7	taxpayer	taxpayer	NOUN
ftr-415	1309	8	was	be	AUX
ftr-415	1309	9	not	not	PART
ftr-415	1309	10	required	require	VERB
ftr-415	1309	11	to	to	PART
ftr-415	1309	12	include	include	VERB
ftr-415	1309	13	the	the	DET
ftr-415	1309	14	portion	portion	NOUN
ftr-415	1309	15	of	of	ADP
ftr-415	1309	16	the	the	DET
ftr-415	1309	17	taxable	taxable	ADJ
ftr-415	1309	18	interest	interest	NOUN
ftr-415	1309	19	attached	attach	VERB
ftr-415	1309	20	to	to	ADP
ftr-415	1309	21	a	a	DET
ftr-415	1309	22	damage	damage	NOUN
ftr-415	1309	23	award	award	NOUN
ftr-415	1309	24	excluded	exclude	VERB
ftr-415	1309	25	under	under	ADP
ftr-415	1309	26	§	§	PROPN
ftr-415	1309	27	104(a)(2	104(a)(2	NUM
ftr-415	1309	28	)	)	PUNCT
ftr-415	1309	29	that	that	PRON
ftr-415	1309	30	was	be	AUX
ftr-415	1309	31	paid	pay	VERB
ftr-415	1309	32	directly	directly	ADV
ftr-415	1309	33	to	to	ADP
ftr-415	1309	34	the	the	DET
ftr-415	1309	35	taxpayer	taxpayer	NOUN
ftr-415	1309	36	’s	’s	PART
ftr-415	1309	37	attorney	attorney	NOUN
ftr-415	1309	38	.	.	PUNCT
ftr-415	1310	1	the	the	DET
ftr-415	1310	2	court	court	NOUN
ftr-415	1310	3	discussed	discuss	VERB
ftr-415	1310	4	the	the	DET
ftr-415	1310	5	particularities	particularity	NOUN
ftr-415	1310	6	of	of	ADP
ftr-415	1310	7	the	the	DET
ftr-415	1310	8	attorney	attorney	NOUN
ftr-415	1310	9	’s	’s	PART
ftr-415	1310	10	fee	fee	NOUN
ftr-415	1310	11	statutory	statutory	ADJ
ftr-415	1310	12	lien	lien	PROPN
ftr-415	1310	13	law	law	NOUN
ftr-415	1310	14	in	in	ADP
ftr-415	1310	15	cotnam	cotnam	NOUN
ftr-415	1310	16	,	,	PUNCT
ftr-415	1310	17	found	find	VERB
ftr-415	1310	18	the	the	DET
ftr-415	1310	19	michigan	michigan	PROPN
ftr-415	1310	20	attorney	attorney	PROPN
ftr-415	1310	21	’s	’s	PART
ftr-415	1310	22	fees	fee	NOUN
ftr-415	1310	23	common	common	ADJ
ftr-415	1310	24	law	law	NOUN
ftr-415	1310	25	lien	lien	NOUN
ftr-415	1310	26	law	law	NOUN
ftr-415	1310	27	to	to	PART
ftr-415	1310	28	be	be	AUX
ftr-415	1310	29	similar	similar	ADJ
ftr-415	1310	30	to	to	ADP
ftr-415	1310	31	the	the	DET
ftr-415	1310	32	alabama	alabama	PROPN
ftr-415	1310	33	law	law	NOUN
ftr-415	1310	34	involved	involve	VERB
ftr-415	1310	35	in	in	ADP
ftr-415	1310	36	cotnam	cotnam	NOUN
ftr-415	1310	37	,	,	PUNCT
ftr-415	1310	38	and	and	CCONJ
ftr-415	1310	39	stated	state	VERB
ftr-415	1310	40	that	that	SCONJ
ftr-415	1310	41	it	it	PRON
ftr-415	1310	42	was	be	AUX
ftr-415	1310	43	following	follow	VERB
ftr-415	1310	44	cotnam	cotnam	NOUN
ftr-415	1310	45	.	.	PUNCT
ftr-415	1311	1	but	but	CCONJ
ftr-415	1311	2	the	the	DET
ftr-415	1311	3	court	court	NOUN
ftr-415	1311	4	also	also	ADV
ftr-415	1311	5	provided	provide	VERB
ftr-415	1311	6	a	a	DET
ftr-415	1311	7	broader	broad	ADJ
ftr-415	1311	8	explanation	explanation	NOUN
ftr-415	1311	9	for	for	ADP
ftr-415	1311	10	its	its	PRON
ftr-415	1311	11	decision	decision	NOUN
ftr-415	1311	12	,	,	PUNCT
ftr-415	1311	13	concluding	conclude	VERB
ftr-415	1311	14	that	that	SCONJ
ftr-415	1311	15	the	the	DET
ftr-415	1311	16	opinions	opinion	NOUN
ftr-415	1311	17	representing	represent	VERB
ftr-415	1311	18	the	the	DET
ftr-415	1311	19	weight	weight	NOUN
ftr-415	1311	20	of	of	ADP
ftr-415	1311	21	authority	authority	NOUN
ftr-415	1311	22	,	,	PUNCT
ftr-415	1311	23	e.g.	e.g.	ADV
ftr-415	1311	24	,	,	PUNCT
ftr-415	1311	25	baylin	baylin	PROPN
ftr-415	1311	26	v.	v.	PROPN
ftr-415	1311	27	united	united	PROPN
ftr-415	1311	28	states	states	PROPN
ftr-415	1311	29	,	,	PUNCT
ftr-415	1311	30	43	43	NUM
ftr-415	1311	31	f.3d	f.3d	NUM
ftr-415	1311	32	1451	1451	NUM
ftr-415	1311	33	(	(	PUNCT
ftr-415	1311	34	fed	fed	PROPN
ftr-415	1311	35	.	.	PUNCT
ftr-415	1311	36	cir	cir	PROPN
ftr-415	1311	37	.	.	PROPN
ftr-415	1311	38	1995	1995	NUM
ftr-415	1311	39	)	)	PUNCT
ftr-415	1311	40	,	,	PUNCT
ftr-415	1311	41	inappropriately	inappropriately	ADV
ftr-415	1311	42	relied	rely	VERB
ftr-415	1311	43	on	on	ADP
ftr-415	1311	44	the	the	DET
ftr-415	1311	45	assignment	assignment	NOUN
ftr-415	1311	46	of	of	ADP
ftr-415	1311	47	income	income	NOUN
ftr-415	1311	48	doctrine	doctrine	NOUN
ftr-415	1311	49	cases	case	NOUN
ftr-415	1311	50	,	,	PUNCT
ftr-415	1311	51	e.g.	e.g.	ADV
ftr-415	1311	52	,	,	PUNCT
ftr-415	1311	53	lucas	lucas	PROPN
ftr-415	1311	54	v.	v.	PROPN
ftr-415	1311	55	earl	earl	PROPN
ftr-415	1311	56	,	,	PUNCT
ftr-415	1311	57	281	281	NUM
ftr-415	1311	58	u.s	u.s	PROPN
ftr-415	1311	59	.	.	PROPN
ftr-415	1311	60	111	111	NUM
ftr-415	1311	61	(	(	PUNCT
ftr-415	1311	62	1930	1930	NUM
ftr-415	1311	63	)	)	PUNCT
ftr-415	1311	64	and	and	CCONJ
ftr-415	1311	65	helvering	helvere	VERB
ftr-415	1311	66	v.	v.	PROPN
ftr-415	1311	67	horst	horst	PROPN
ftr-415	1311	68	,	,	PUNCT
ftr-415	1311	69	311	311	NUM
ftr-415	1311	70	u.s	u.s	PROPN
ftr-415	1311	71	.	.	PROPN
ftr-415	1311	72	112	112	NUM
ftr-415	1311	73	(	(	PUNCT
ftr-415	1311	74	1940	1940	NUM
ftr-415	1311	75	)	)	PUNCT
ftr-415	1311	76	,	,	PUNCT
ftr-415	1311	77	which	which	PRON
ftr-415	1311	78	,	,	PUNCT
ftr-415	1311	79	while	while	SCONJ
ftr-415	1311	80	relevant	relevant	ADJ
ftr-415	1311	81	in	in	ADP
ftr-415	1311	82	family	family	NOUN
ftr-415	1311	83	transactions	transaction	NOUN
ftr-415	1311	84	,	,	PUNCT
ftr-415	1311	85	were	be	AUX
ftr-415	1311	86	not	not	PART
ftr-415	1311	87	relevant	relevant	ADJ
ftr-415	1311	88	in	in	ADP
ftr-415	1311	89	an	an	DET
ftr-415	1311	90	arm	arm	NOUN
ftr-415	1311	91	’s	’s	PART
ftr-415	1311	92	length	length	NOUN
ftr-415	1311	93	transaction	transaction	NOUN
ftr-415	1311	94	.	.	PUNCT
ftr-415	1312	1	(	(	PUNCT
ftr-415	1312	2	3	3	X
ftr-415	1312	3	)	)	PUNCT
ftr-415	1312	4	in	in	ADP
ftr-415	1312	5	the	the	DET
ftr-415	1312	6	eleventh	eleventh	ADJ
ftr-415	1312	7	circuit	circuit	NOUN
ftr-415	1312	8	(	(	PUNCT
ftr-415	1312	9	as	as	SCONJ
ftr-415	1312	10	derived	derive	VERB
ftr-415	1312	11	from	from	ADP
ftr-415	1312	12	presplit	presplit	ADJ
ftr-415	1312	13	fifth	fifth	ADJ
ftr-415	1312	14	circuit	circuit	NOUN
ftr-415	1312	15	precedents10	precedents10	NOUN
ftr-415	1312	16	)	)	PUNCT
ftr-415	1312	17	,	,	PUNCT
ftr-415	1312	18	under	under	ADP
ftr-415	1312	19	the	the	DET
ftr-415	1312	20	golsen	golsen	ADJ
ftr-415	1312	21	rule	rule	NOUN
ftr-415	1312	22	,	,	PUNCT
ftr-415	1312	23	attorney	attorney	NOUN
ftr-415	1312	24	’s	’s	PART
ftr-415	1312	25	fees	fee	NOUN
ftr-415	1312	26	are	be	AUX
ftr-415	1312	27	not	not	PART
ftr-415	1312	28	included	include	VERB
ftr-415	1312	29	in	in	ADP
ftr-415	1312	30	the	the	DET
ftr-415	1312	31	income	income	NOUN
ftr-415	1312	32	of	of	ADP
ftr-415	1312	33	an	an	DET
ftr-415	1312	34	alabama	alabama	PROPN
ftr-415	1312	35	taxpayer	taxpayer	NOUN
ftr-415	1312	36	who	who	PRON
ftr-415	1312	37	received	receive	VERB
ftr-415	1312	38	a	a	DET
ftr-415	1312	39	large	large	ADJ
ftr-415	1312	40	punitive	punitive	ADJ
ftr-415	1312	41	damages	damage	NOUN
ftr-415	1312	42	award	award	NOUN
ftr-415	1312	43	.	.	PUNCT
ftr-415	1313	1	davis	davis	PROPN
ftr-415	1313	2	v.	v.	PROPN
ftr-415	1313	3	commissioner	commissioner	PROPN
ftr-415	1313	4	,	,	PUNCT
ftr-415	1313	5	210	210	NUM
ftr-415	1313	6	f.3d	f.3d	NUM
ftr-415	1313	7	1346	1346	NUM
ftr-415	1313	8	,	,	PUNCT
ftr-415	1313	9	2000	2000	NUM
ftr-415	1313	10	-	-	SYM
ftr-415	1313	11	1	1	NUM
ftr-415	1313	12	u.s.t.c	u.s.t.c	PROPN
ftr-415	1313	13	.	.	PROPN
ftr-415	1313	14	¶50,431	¶50,431	NOUN
ftr-415	1313	15	,	,	PUNCT
ftr-415	1313	16	85	85	NUM
ftr-415	1313	17	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1313	18	2000	2000	NUM
ftr-415	1313	19	-	-	SYM
ftr-415	1313	20	1567	1567	NUM
ftr-415	1313	21	(	(	PUNCT
ftr-415	1313	22	4/27/00	4/27/00	NUM
ftr-415	1313	23	)	)	PUNCT
ftr-415	1313	24	(	(	PUNCT
ftr-415	1313	25	per	per	ADP
ftr-415	1313	26	curiam	curiam	NOUN
ftr-415	1313	27	)	)	PUNCT
ftr-415	1313	28	,	,	PUNCT
ftr-415	1313	29	aff’g	aff’g	PROPN
ftr-415	1313	30	t.c	t.c	PROPN
ftr-415	1313	31	.	.	PROPN
ftr-415	1313	32	memo	memo	NOUN
ftr-415	1313	33	.	.	PUNCT
ftr-415	1314	1	1998	1998	NUM
ftr-415	1314	2	-	-	SYM
ftr-415	1314	3	248	248	NUM
ftr-415	1314	4	(	(	PUNCT
ftr-415	1314	5	7/7/98	7/7/98	NUM
ftr-415	1314	6	)	)	PUNCT
ftr-415	1314	7	.	.	PUNCT
ftr-415	1315	1	the	the	DET
ftr-415	1315	2	eleventh	eleventh	ADJ
ftr-415	1315	3	circuit	circuit	NOUN
ftr-415	1315	4	panel	panel	NOUN
ftr-415	1315	5	held	hold	VERB
ftr-415	1315	6	that	that	SCONJ
ftr-415	1315	7	with	with	ADP
ftr-415	1315	8	respect	respect	NOUN
ftr-415	1315	9	to	to	ADP
ftr-415	1315	10	alabama	alabama	PROPN
ftr-415	1315	11	taxpayers	taxpayer	NOUN
ftr-415	1315	12	,	,	PUNCT
ftr-415	1315	13	it	it	PRON
ftr-415	1315	14	was	be	AUX
ftr-415	1315	15	bound	bind	VERB
ftr-415	1315	16	by	by	ADP
ftr-415	1315	17	cotnam	cotnam	NOUN
ftr-415	1315	18	.	.	PUNCT
ftr-415	1316	1	c.	c.	PROPN
ftr-415	1316	2	an	an	DET
ftr-415	1316	3	attempt	attempt	NOUN
ftr-415	1316	4	to	to	PART
ftr-415	1316	5	escape	escape	VERB
ftr-415	1316	6	the	the	DET
ftr-415	1316	7	amt	amt	PROPN
ftr-415	1316	8	trap	trap	NOUN
ftr-415	1316	9	fails	fail	VERB
ftr-415	1316	10	:	:	PUNCT
ftr-415	1316	11	the	the	DET
ftr-415	1316	12	expense	expense	NOUN
ftr-415	1316	13	of	of	ADP
ftr-415	1316	14	suing	sue	VERB
ftr-415	1316	15	your	your	PRON
ftr-415	1316	16	former	former	ADJ
ftr-415	1316	17	employer	employer	NOUN
ftr-415	1316	18	might	might	AUX
ftr-415	1316	19	be	be	AUX
ftr-415	1316	20	“	"	PUNCT
ftr-415	1316	21	attributable	attributable	ADJ
ftr-415	1316	22	”	"	PUNCT
ftr-415	1316	23	to	to	ADP
ftr-415	1316	24	the	the	DET
ftr-415	1316	25	trade	trade	NOUN
ftr-415	1316	26	or	or	CCONJ
ftr-415	1316	27	business	business	NOUN
ftr-415	1316	28	of	of	ADP
ftr-415	1316	29	being	be	AUX
ftr-415	1316	30	an	an	DET
ftr-415	1316	31	employee	employee	NOUN
ftr-415	1316	32	,	,	PUNCT
ftr-415	1316	33	but	but	CCONJ
ftr-415	1316	34	it	it	PRON
ftr-415	1316	35	’s	’s	AUX
ftr-415	1316	36	not	not	PART
ftr-415	1316	37	“	"	PUNCT
ftr-415	1316	38	incurred	incur	VERB
ftr-415	1316	39	by	by	ADP
ftr-415	1316	40	the	the	DET
ftr-415	1316	41	employee	employee	NOUN
ftr-415	1316	42	in	in	ADP
ftr-415	1316	43	connection	connection	NOUN
ftr-415	1316	44	with	with	ADP
ftr-415	1316	45	the	the	DET
ftr-415	1316	46	perform	perform	NOUN
ftr-415	1316	47	ance	ance	NOUN
ftr-415	1316	48	of	of	ADP
ftr-415	1316	49	services	service	NOUN
ftr-415	1316	50	as	as	ADP
ftr-415	1316	51	an	an	DET
ftr-415	1316	52	employee	employee	NOUN
ftr-415	1316	53	of	of	ADP
ftr-415	1316	54	the	the	DET
ftr-415	1316	55	2003	2003	NUM
ftr-415	1316	56	]	]	PUNCT
ftr-415	1316	57	recent	recent	ADJ
ftr-415	1316	58	developments	development	NOUN
ftr-415	1316	59	in	in	ADP
ftr-415	1316	60	federal	federal	ADJ
ftr-415	1316	61	income	income	NOUN
ftr-415	1316	62	taxation	taxation	NOUN
ftr-415	1316	63	127	127	NUM
ftr-415	1316	64	employer	employer	NOUN
ftr-415	1316	65	.	.	PUNCT
ftr-415	1316	66	”	"	PUNCT
ftr-415	1317	1	biehl	biehl	PROPN
ftr-415	1317	2	v.	v.	PROPN
ftr-415	1317	3	commissioner	commissioner	PROPN
ftr-415	1317	4	,	,	PUNCT
ftr-415	1317	5	118	118	NUM
ftr-415	1317	6	t.c	t.c	PROPN
ftr-415	1317	7	.	.	PROPN
ftr-415	1317	8	467	467	NUM
ftr-415	1317	9	(	(	PUNCT
ftr-415	1317	10	5/30/02	5/30/02	NUM
ftr-415	1317	11	)	)	PUNCT
ftr-415	1317	12	.	.	PUNCT
ftr-415	1318	1	the	the	DET
ftr-415	1318	2	taxpayer	taxpayer	NOUN
ftr-415	1318	3	successfully	successfully	ADV
ftr-415	1318	4	sued	sue	VERB
ftr-415	1318	5	his	his	PRON
ftr-415	1318	6	former	former	ADJ
ftr-415	1318	7	employer	employer	NOUN
ftr-415	1318	8	for	for	ADP
ftr-415	1318	9	wrongful	wrongful	ADJ
ftr-415	1318	10	termination	termination	NOUN
ftr-415	1318	11	and	and	CCONJ
ftr-415	1318	12	,	,	PUNCT
ftr-415	1318	13	in	in	ADP
ftr-415	1318	14	addition	addition	NOUN
ftr-415	1318	15	to	to	ADP
ftr-415	1318	16	damages	damage	NOUN
ftr-415	1318	17	,	,	PUNCT
ftr-415	1318	18	pursuant	pursuant	ADJ
ftr-415	1318	19	to	to	ADP
ftr-415	1318	20	his	his	PRON
ftr-415	1318	21	employment	employment	NOUN
ftr-415	1318	22	contract	contract	NOUN
ftr-415	1318	23	,	,	PUNCT
ftr-415	1318	24	the	the	DET
ftr-415	1318	25	employer	employer	NOUN
ftr-415	1318	26	was	be	AUX
ftr-415	1318	27	required	require	VERB
ftr-415	1318	28	to	to	PART
ftr-415	1318	29	pay	pay	VERB
ftr-415	1318	30	his	his	PRON
ftr-415	1318	31	attorney	attorney	NOUN
ftr-415	1318	32	’s	’s	PART
ftr-415	1318	33	fees	fee	NOUN
ftr-415	1318	34	.	.	PUNCT
ftr-415	1319	1	the	the	DET
ftr-415	1319	2	taxpayer	taxpayer	NOUN
ftr-415	1319	3	[	[	X
ftr-415	1319	4	who	who	PRON
ftr-415	1319	5	lived	live	VERB
ftr-415	1319	6	in	in	ADP
ftr-415	1319	7	the	the	DET
ftr-415	1319	8	ninth	ninth	ADJ
ftr-415	1319	9	circuit	circuit	NOUN
ftr-415	1319	10	,	,	PUNCT
ftr-415	1319	11	which	which	PRON
ftr-415	1319	12	has	have	AUX
ftr-415	1319	13	already	already	ADV
ftr-415	1319	14	ruled	rule	VERB
ftr-415	1319	15	that	that	SCONJ
ftr-415	1319	16	successful	successful	ADJ
ftr-415	1319	17	plaintiff	plaintiff	NOUN
ftr-415	1319	18	’s	’s	PART
ftr-415	1319	19	can	can	AUX
ftr-415	1319	20	not	not	PART
ftr-415	1319	21	exclude	exclude	VERB
ftr-415	1319	22	attorney	attorney	NOUN
ftr-415	1319	23	’s	’s	PART
ftr-415	1319	24	fees	fee	NOUN
ftr-415	1319	25	,	,	PUNCT
ftr-415	1319	26	see	see	VERB
ftr-415	1319	27	,	,	PUNCT
ftr-415	1319	28	e.g.	e.g.	ADV
ftr-415	1319	29	,	,	PUNCT
ftr-415	1319	30	sinyard	sinyard	PROPN
ftr-415	1319	31	v.	v.	PROPN
ftr-415	1319	32	commissioner	commissioner	PROPN
ftr-415	1319	33	,	,	PUNCT
ftr-415	1319	34	268	268	NUM
ftr-415	1319	35	f.3d	f.3d	NUM
ftr-415	1319	36	756	756	NUM
ftr-415	1319	37	(	(	PUNCT
ftr-415	1319	38	9th	9th	ADJ
ftr-415	1319	39	cir	cir	NOUN
ftr-415	1319	40	.	.	PUNCT
ftr-415	1319	41	2001	2001	NUM
ftr-415	1319	42	)	)	PUNCT
ftr-415	1319	43	]	]	PUNCT
ftr-415	1319	44	attempted	attempt	VERB
ftr-415	1319	45	to	to	PART
ftr-415	1319	46	avoid	avoid	VERB
ftr-415	1319	47	the	the	DET
ftr-415	1319	48	amt	amt	PROPN
ftr-415	1319	49	trap	trap	NOUN
ftr-415	1319	50	on	on	ADP
ftr-415	1319	51	miscellaneous	miscellaneous	ADJ
ftr-415	1319	52	itemized	itemize	VERB
ftr-415	1319	53	deductions	deduction	NOUN
ftr-415	1319	54	by	by	ADP
ftr-415	1319	55	arguing	argue	VERB
ftr-415	1319	56	that	that	SCONJ
ftr-415	1319	57	the	the	DET
ftr-415	1319	58	attorney	attorney	NOUN
ftr-415	1319	59	’s	’s	PART
ftr-415	1319	60	fees	fee	NOUN
ftr-415	1319	61	were	be	AUX
ftr-415	1319	62	employer	employer	NOUN
ftr-415	1319	63	reimbursement	reimbursement	NOUN
ftr-415	1319	64	of	of	ADP
ftr-415	1319	65	a	a	DET
ftr-415	1319	66	§	§	PROPN
ftr-415	1319	67	162	162	NUM
ftr-415	1319	68	employee	employee	NOUN
ftr-415	1319	69	business	business	NOUN
ftr-415	1319	70	expense	expense	NOUN
ftr-415	1319	71	excludable	excludable	ADJ
ftr-415	1319	72	under	under	ADP
ftr-415	1319	73	an	an	DET
ftr-415	1319	74	accountable	accountable	ADJ
ftr-415	1319	75	plan	plan	NOUN
ftr-415	1319	76	pursuant	pursuant	ADJ
ftr-415	1319	77	to	to	ADP
ftr-415	1319	78	§	§	PROPN
ftr-415	1319	79	62(c	62(c	NUM
ftr-415	1319	80	)	)	PUNCT
ftr-415	1319	81	and	and	CCONJ
ftr-415	1319	82	reg	reg	NOUN
ftr-415	1319	83	.	.	PUNCT
ftr-415	1320	1	§	§	PROPN
ftr-415	1320	2	1.62	1.62	NUM
ftr-415	1320	3	-	-	SYM
ftr-415	1320	4	2(c	2(c	NUM
ftr-415	1320	5	)	)	PUNCT
ftr-415	1320	6	and	and	CCONJ
ftr-415	1320	7	(	(	PUNCT
ftr-415	1320	8	d	d	NOUN
ftr-415	1320	9	)	)	PUNCT
ftr-415	1320	10	.	.	PUNCT
ftr-415	1321	1	judge	judge	PROPN
ftr-415	1321	2	beghe	beghe	NOUN
ftr-415	1321	3	held	hold	VERB
ftr-415	1321	4	that	that	SCONJ
ftr-415	1321	5	that	that	SCONJ
ftr-415	1321	6	even	even	ADV
ftr-415	1321	7	though	though	SCONJ
ftr-415	1321	8	the	the	DET
ftr-415	1321	9	expenses	expense	NOUN
ftr-415	1321	10	were	be	AUX
ftr-415	1321	11	§	§	PROPN
ftr-415	1321	12	162	162	NUM
ftr-415	1321	13	employee	employee	NOUN
ftr-415	1321	14	business	business	NOUN
ftr-415	1321	15	expenses	expense	NOUN
ftr-415	1321	16	because	because	SCONJ
ftr-415	1321	17	they	they	PRON
ftr-415	1321	18	were	be	AUX
ftr-415	1321	19	“	"	PUNCT
ftr-415	1321	20	attributable	attributable	ADJ
ftr-415	1321	21	”	"	PUNCT
ftr-415	1321	22	to	to	ADP
ftr-415	1321	23	his	his	PRON
ftr-415	1321	24	trade	trade	NOUN
ftr-415	1321	25	or	or	CCONJ
ftr-415	1321	26	business	business	NOUN
ftr-415	1321	27	of	of	ADP
ftr-415	1321	28	being	be	AUX
ftr-415	1321	29	an	an	DET
ftr-415	1321	30	employee	employee	NOUN
ftr-415	1321	31	,	,	PUNCT
ftr-415	1321	32	the	the	DET
ftr-415	1321	33	expenses	expense	NOUN
ftr-415	1321	34	did	do	AUX
ftr-415	1321	35	not	not	PART
ftr-415	1321	36	meet	meet	VERB
ftr-415	1321	37	the	the	DET
ftr-415	1321	38	requirement	requirement	NOUN
ftr-415	1321	39	of	of	ADP
ftr-415	1321	40	reg	reg	NOUN
ftr-415	1321	41	.	.	PUNCT
ftr-415	1322	1	§	§	PROPN
ftr-415	1322	2	1.62	1.62	NUM
ftr-415	1322	3	-	-	NUM
ftr-415	1322	4	2(d	2(d	NUM
ftr-415	1322	5	)	)	PUNCT
ftr-415	1322	6	that	that	SCONJ
ftr-415	1322	7	the	the	DET
ftr-415	1322	8	expenses	expense	NOUN
ftr-415	1322	9	be	be	AUX
ftr-415	1322	10	“	"	PUNCT
ftr-415	1322	11	paid	pay	VERB
ftr-415	1322	12	or	or	CCONJ
ftr-415	1322	13	incurred	incur	VERB
ftr-415	1322	14	by	by	ADP
ftr-415	1322	15	the	the	DET
ftr-415	1322	16	employee	employee	NOUN
ftr-415	1322	17	in	in	ADP
ftr-415	1322	18	connection	connection	NOUN
ftr-415	1322	19	with	with	ADP
ftr-415	1322	20	the	the	DET
ftr-415	1322	21	performance	performance	NOUN
ftr-415	1322	22	of	of	ADP
ftr-415	1322	23	services	service	NOUN
ftr-415	1322	24	as	as	ADP
ftr-415	1322	25	an	an	DET
ftr-415	1322	26	employee	employee	NOUN
ftr-415	1322	27	of	of	ADP
ftr-415	1322	28	the	the	DET
ftr-415	1322	29	employer	employer	NOUN
ftr-415	1322	30	.	.	PUNCT
ftr-415	1322	31	”	"	PUNCT
ftr-415	1323	1	this	this	DET
ftr-415	1323	2	latter	latter	ADJ
ftr-415	1323	3	requirement	requirement	NOUN
ftr-415	1323	4	is	be	AUX
ftr-415	1323	5	met	meet	VERB
ftr-415	1323	6	only	only	ADV
ftr-415	1323	7	if	if	SCONJ
ftr-415	1323	8	the	the	DET
ftr-415	1323	9	expenses	expense	NOUN
ftr-415	1323	10	were	be	AUX
ftr-415	1323	11	incurred	incur	VERB
ftr-415	1323	12	on	on	ADP
ftr-415	1323	13	the	the	DET
ftr-415	1323	14	employer	employer	NOUN
ftr-415	1323	15	’s	’s	PART
ftr-415	1323	16	behalf	behalf	NOUN
ftr-415	1323	17	,	,	PUNCT
ftr-415	1323	18	which	which	PRON
ftr-415	1323	19	clearly	clearly	ADV
ftr-415	1323	20	was	be	AUX
ftr-415	1323	21	not	not	PART
ftr-415	1323	22	true	true	ADJ
ftr-415	1323	23	in	in	ADP
ftr-415	1323	24	this	this	DET
ftr-415	1323	25	case	case	NOUN
ftr-415	1323	26	.	.	PUNCT
ftr-415	1324	1	furthermore	furthermore	ADV
ftr-415	1324	2	,	,	PUNCT
ftr-415	1324	3	it	it	PRON
ftr-415	1324	4	can	can	AUX
ftr-415	1324	5	not	not	PART
ftr-415	1324	6	be	be	AUX
ftr-415	1324	7	met	meet	VERB
ftr-415	1324	8	if	if	SCONJ
ftr-415	1324	9	the	the	DET
ftr-415	1324	10	expenses	expense	NOUN
ftr-415	1324	11	are	be	AUX
ftr-415	1324	12	incurred	incur	VERB
ftr-415	1324	13	after	after	SCONJ
ftr-415	1324	14	the	the	DET
ftr-415	1324	15	employment	employment	NOUN
ftr-415	1324	16	relationship	relationship	NOUN
ftr-415	1324	17	has	have	AUX
ftr-415	1324	18	been	be	AUX
ftr-415	1324	19	terminated	terminate	VERB
ftr-415	1324	20	,	,	PUNCT
ftr-415	1324	21	which	which	PRON
ftr-415	1324	22	happened	happen	VERB
ftr-415	1324	23	in	in	ADP
ftr-415	1324	24	this	this	DET
ftr-415	1324	25	case	case	NOUN
ftr-415	1324	26	.	.	PUNCT
ftr-415	1325	1	2	2	X
ftr-415	1325	2	.	.	X
ftr-415	1325	3	schoolteachers	schoolteacher	NOUN
ftr-415	1325	4	should	should	AUX
ftr-415	1325	5	keep	keep	VERB
ftr-415	1325	6	receipts	receipt	NOUN
ftr-415	1325	7	.	.	PUNCT
ftr-415	1326	1	the	the	DET
ftr-415	1326	2	job	job	NOUN
ftr-415	1326	3	creation	creation	NOUN
ftr-415	1326	4	and	and	CCONJ
ftr-415	1326	5	worker	worker	NOUN
ftr-415	1326	6	assistance	assistance	NOUN
ftr-415	1326	7	act	act	NOUN
ftr-415	1326	8	of	of	ADP
ftr-415	1326	9	2002	2002	NUM
ftr-415	1326	10	,	,	PUNCT
ftr-415	1326	11	pub	pub	NOUN
ftr-415	1326	12	.	.	PUNCT
ftr-415	1327	1	l.	l.	PROPN
ftr-415	1327	2	no	no	INTJ
ftr-415	1327	3	.	.	PUNCT
ftr-415	1328	1	107	107	NUM
ftr-415	1328	2	-	-	SYM
ftr-415	1328	3	147	147	NUM
ftr-415	1328	4	,	,	PUNCT
ftr-415	1328	5	116	116	NUM
ftr-415	1328	6	stat	stat	NOUN
ftr-415	1328	7	.	.	PUNCT
ftr-415	1329	1	21	21	NUM
ftr-415	1329	2	(	(	PUNCT
ftr-415	1329	3	3/9/02	3/9/02	NUM
ftr-415	1329	4	)	)	PUNCT
ftr-415	1329	5	,	,	PUNCT
ftr-415	1329	6	provides	provide	VERB
ftr-415	1329	7	for	for	ADP
ftr-415	1329	8	an	an	DET
ftr-415	1329	9	above	above	ADP
ftr-415	1329	10	-	-	PUNCT
ftr-415	1329	11	the	the	DET
ftr-415	1329	12	-	-	PUNCT
ftr-415	1329	13	line	line	NOUN
ftr-415	1329	14	§	§	PROPN
ftr-415	1329	15	162	162	NUM
ftr-415	1329	16	deduction	deduction	NOUN
ftr-415	1329	17	of	of	ADP
ftr-415	1329	18	up	up	ADP
ftr-415	1329	19	to	to	PART
ftr-415	1329	20	$	$	SYM
ftr-415	1329	21	250	250	NUM
ftr-415	1329	22	for	for	ADP
ftr-415	1329	23	k-12	k-12	NOUN
ftr-415	1329	24	schoolteachers	schoolteacher	NOUN
ftr-415	1329	25	’	’	PART
ftr-415	1329	26	purchase	purchase	NOUN
ftr-415	1329	27	of	of	ADP
ftr-415	1329	28	books	book	NOUN
ftr-415	1329	29	,	,	PUNCT
ftr-415	1329	30	supplies	supply	NOUN
ftr-415	1329	31	,	,	PUNCT
ftr-415	1329	32	equipment	equipment	NOUN
ftr-415	1329	33	,	,	PUNCT
ftr-415	1329	34	etc	etc	X
ftr-415	1329	35	.	.	X
ftr-415	1329	36	,	,	PUNCT
ftr-415	1329	37	used	use	VERB
ftr-415	1329	38	in	in	ADP
ftr-415	1329	39	the	the	DET
ftr-415	1329	40	classroom	classroom	NOUN
ftr-415	1329	41	.	.	PUNCT
ftr-415	1330	1	the	the	DET
ftr-415	1330	2	deduction	deduction	NOUN
ftr-415	1330	3	is	be	AUX
ftr-415	1330	4	effective	effective	ADJ
ftr-415	1330	5	for	for	ADP
ftr-415	1330	6	taxable	taxable	ADJ
ftr-415	1330	7	years	year	NOUN
ftr-415	1330	8	beginning	begin	VERB
ftr-415	1330	9	after	after	ADP
ftr-415	1330	10	12/31/01	12/31/01	PROPN
ftr-415	1330	11	.	.	PROPN
ftr-415	1330	12	3	3	X
ftr-415	1330	13	.	.	X
ftr-415	1330	14	auditing	audit	VERB
ftr-415	1330	15	the	the	DET
ftr-415	1330	16	auditors	auditor	NOUN
ftr-415	1330	17	.	.	PUNCT
ftr-415	1331	1	reynolds	reynolds	PROPN
ftr-415	1331	2	v.	v.	PROPN
ftr-415	1331	3	commissioner	commissioner	PROPN
ftr-415	1331	4	,	,	PUNCT
ftr-415	1331	5	296	296	NUM
ftr-415	1331	6	f.3d	f.3d	NUM
ftr-415	1331	7	607	607	NUM
ftr-415	1331	8	,	,	PUNCT
ftr-415	1331	9	2002	2002	NUM
ftr-415	1331	10	-	-	SYM
ftr-415	1331	11	2	2	NUM
ftr-415	1331	12	ustc	ustc	NOUN
ftr-415	1331	13	¶50,525	¶50,525	NOUN
ftr-415	1331	14	,	,	PUNCT
ftr-415	1331	15	90	90	NUM
ftr-415	1331	16	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1331	17	2002	2002	NUM
ftr-415	1331	18	-	-	SYM
ftr-415	1331	19	5294	5294	NUM
ftr-415	1331	20	(	(	PUNCT
ftr-415	1331	21	7th	7th	ADJ
ftr-415	1331	22	cir	cir	NOUN
ftr-415	1331	23	.	.	PUNCT
ftr-415	1332	1	7/18/02	7/18/02	NUM
ftr-415	1332	2	)	)	PUNCT
ftr-415	1332	3	,	,	PUNCT
ftr-415	1332	4	aff’g	aff’g	PROPN
ftr-415	1332	5	t.c	t.c	PROPN
ftr-415	1332	6	.	.	PROPN
ftr-415	1332	7	memo	memo	NOUN
ftr-415	1332	8	.	.	PUNCT
ftr-415	1333	1	2000	2000	NUM
ftr-415	1333	2	-	-	SYM
ftr-415	1333	3	20	20	NUM
ftr-415	1333	4	(	(	PUNCT
ftr-415	1333	5	1/19/00	1/19/00	NUM
ftr-415	1333	6	)	)	PUNCT
ftr-415	1333	7	.	.	PUNCT
ftr-415	1334	1	the	the	DET
ftr-415	1334	2	taxpayer	taxpayer	NOUN
ftr-415	1334	3	was	be	AUX
ftr-415	1334	4	an	an	DET
ftr-415	1334	5	irs	irs	PROPN
ftr-415	1334	6	revenue	revenue	NOUN
ftr-415	1334	7	agent	agent	NOUN
ftr-415	1334	8	who	who	PRON
ftr-415	1334	9	was	be	AUX
ftr-415	1334	10	a	a	DET
ftr-415	1334	11	licensed	licensed	ADJ
ftr-415	1334	12	attorney	attorney	NOUN
ftr-415	1334	13	and	and	CCONJ
ftr-415	1334	14	to	to	PART
ftr-415	1334	15	whom	whom	PRON
ftr-415	1334	16	the	the	DET
ftr-415	1334	17	irs	irs	PROPN
ftr-415	1334	18	had	have	AUX
ftr-415	1334	19	granted	grant	VERB
ftr-415	1334	20	permission	permission	NOUN
ftr-415	1334	21	to	to	PART
ftr-415	1334	22	practice	practice	VERB
ftr-415	1334	23	law	law	NOUN
ftr-415	1334	24	part	part	NOUN
ftr-415	1334	25	-	-	PUNCT
ftr-415	1334	26	time	time	NOUN
ftr-415	1334	27	during	during	ADP
ftr-415	1334	28	off	off	ADP
ftr-415	1334	29	-	-	PUNCT
ftr-415	1334	30	duty	duty	NOUN
ftr-415	1334	31	hours	hour	NOUN
ftr-415	1334	32	.	.	PUNCT
ftr-415	1335	1	in	in	ADP
ftr-415	1335	2	connection	connection	NOUN
ftr-415	1335	3	with	with	ADP
ftr-415	1335	4	an	an	DET
ftr-415	1335	5	irs	irs	PROPN
ftr-415	1335	6	investigation	investigation	NOUN
ftr-415	1335	7	about	about	ADP
ftr-415	1335	8	whether	whether	SCONJ
ftr-415	1335	9	he	he	PRON
ftr-415	1335	10	conducted	conduct	VERB
ftr-415	1335	11	his	his	PRON
ftr-415	1335	12	law	law	NOUN
ftr-415	1335	13	practice	practice	NOUN
ftr-415	1335	14	during	during	ADP
ftr-415	1335	15	irs	irs	PROPN
ftr-415	1335	16	working	working	NOUN
ftr-415	1335	17	hours	hour	NOUN
ftr-415	1335	18	,	,	PUNCT
ftr-415	1335	19	the	the	DET
ftr-415	1335	20	taxpayer	taxpayer	NOUN
ftr-415	1335	21	incurred	incur	VERB
ftr-415	1335	22	substantial	substantial	ADJ
ftr-415	1335	23	legal	legal	ADJ
ftr-415	1335	24	fees	fee	NOUN
ftr-415	1335	25	,	,	PUNCT
ftr-415	1335	26	which	which	PRON
ftr-415	1335	27	he	he	PRON
ftr-415	1335	28	deducted	deduct	VERB
ftr-415	1335	29	on	on	ADP
ftr-415	1335	30	schedule	schedule	NOUN
ftr-415	1335	31	c	c	NOUN
ftr-415	1335	32	as	as	ADP
ftr-415	1335	33	expenses	expense	NOUN
ftr-415	1335	34	of	of	ADP
ftr-415	1335	35	his	his	PRON
ftr-415	1335	36	law	law	NOUN
ftr-415	1335	37	practice	practice	NOUN
ftr-415	1335	38	,	,	PUNCT
ftr-415	1335	39	and	and	CCONJ
ftr-415	1335	40	which	which	PRON
ftr-415	1335	41	resulted	result	VERB
ftr-415	1335	42	in	in	ADP
ftr-415	1335	43	the	the	DET
ftr-415	1335	44	law	law	NOUN
ftr-415	1335	45	practice	practice	NOUN
ftr-415	1335	46	operating	operate	VERB
ftr-415	1335	47	at	at	ADP
ftr-415	1335	48	a	a	DET
ftr-415	1335	49	substantial	substantial	ADJ
ftr-415	1335	50	loss	loss	NOUN
ftr-415	1335	51	for	for	ADP
ftr-415	1335	52	the	the	DET
ftr-415	1335	53	years	year	NOUN
ftr-415	1335	54	in	in	ADP
ftr-415	1335	55	question	question	NOUN
ftr-415	1335	56	.	.	PUNCT
ftr-415	1336	1	the	the	DET
ftr-415	1336	2	court	court	NOUN
ftr-415	1336	3	upheld	uphold	VERB
ftr-415	1336	4	the	the	DET
ftr-415	1336	5	irs	irs	PROPN
ftr-415	1336	6	determination	determination	NOUN
ftr-415	1336	7	that	that	SCONJ
ftr-415	1336	8	the	the	DET
ftr-415	1336	9	legal	legal	ADJ
ftr-415	1336	10	fees	fee	NOUN
ftr-415	1336	11	were	be	AUX
ftr-415	1336	12	employee	employee	NOUN
ftr-415	1336	13	business	business	NOUN
ftr-415	1336	14	expenses	expense	NOUN
ftr-415	1336	15	,	,	PUNCT
ftr-415	1336	16	deducible	deducible	ADJ
ftr-415	1336	17	only	only	ADV
ftr-415	1336	18	as	as	ADP
ftr-415	1336	19	itemized	itemize	VERB
ftr-415	1336	20	deductions	deduction	NOUN
ftr-415	1336	21	,	,	PUNCT
ftr-415	1336	22	which	which	PRON
ftr-415	1336	23	were	be	AUX
ftr-415	1336	24	subject	subject	ADJ
ftr-415	1336	25	to	to	ADP
ftr-415	1336	26	§	§	PROPN
ftr-415	1336	27	67	67	NUM
ftr-415	1336	28	.	.	PUNCT
ftr-415	1337	1	the	the	DET
ftr-415	1337	2	origin	origin	NOUN
ftr-415	1337	3	of	of	ADP
ftr-415	1337	4	the	the	DET
ftr-415	1337	5	legal	legal	ADJ
ftr-415	1337	6	fees	fee	NOUN
ftr-415	1337	7	was	be	AUX
ftr-415	1337	8	an	an	DET
ftr-415	1337	9	effort	effort	NOUN
ftr-415	1337	10	to	to	PART
ftr-415	1337	11	preserve	preserve	VERB
ftr-415	1337	12	the	the	DET
ftr-415	1337	13	taxpayer	taxpayer	NOUN
ftr-415	1337	14	’s	’s	PART
ftr-415	1337	15	irs	irs	PROPN
ftr-415	1337	16	employment	employment	NOUN
ftr-415	1337	17	,	,	PUNCT
ftr-415	1337	18	not	not	PART
ftr-415	1337	19	to	to	PART
ftr-415	1337	20	further	further	VERB
ftr-415	1337	21	his	his	PRON
ftr-415	1337	22	independent	independent	ADJ
ftr-415	1337	23	law	law	NOUN
ftr-415	1337	24	practice	practice	NOUN
ftr-415	1337	25	.	.	PUNCT
ftr-415	1338	1	c.	c.	PROPN
ftr-415	1338	2	hobby	hobby	PROPN
ftr-415	1338	3	losses	loss	NOUN
ftr-415	1338	4	and	and	CCONJ
ftr-415	1338	5	§	§	PROPN
ftr-415	1338	6	280a	280a	PROPN
ftr-415	1338	7	home	home	NOUN
ftr-415	1338	8	office	office	NOUN
ftr-415	1338	9	and	and	CCONJ
ftr-415	1338	10	vacation	vacation	NOUN
ftr-415	1338	11	homes	home	NOUN
ftr-415	1338	12	1	1	NUM
ftr-415	1338	13	.	.	PUNCT
ftr-415	1338	14	dancing	dance	VERB
ftr-415	1338	15	at	at	ADP
ftr-415	1338	16	the	the	DET
ftr-415	1338	17	rascal	rascal	ADJ
ftr-415	1338	18	fair	fair	PROPN
ftr-415	1338	19	.	.	PUNCT
ftr-415	1339	1	bush	bush	PROPN
ftr-415	1339	2	v.	v.	PROPN
ftr-415	1339	3	commissioner	commissioner	PROPN
ftr-415	1339	4	,	,	PUNCT
ftr-415	1339	5	t.c	t.c	PROPN
ftr-415	1339	6	.	.	PROPN
ftr-415	1339	7	memo	memo	NOUN
ftr-415	1339	8	.	.	PUNCT
ftr-415	1340	1	2002	2002	NUM
ftr-415	1340	2	-	-	SYM
ftr-415	1340	3	33	33	NUM
ftr-415	1340	4	(	(	PUNCT
ftr-415	1340	5	2/4/02	2/4/02	NUM
ftr-415	1340	6	)	)	PUNCT
ftr-415	1340	7	,	,	PUNCT
ftr-415	1340	8	aff’d	aff’d	VERB
ftr-415	1340	9	,	,	PUNCT
ftr-415	1340	10	51	51	NUM
ftr-415	1340	11	fed	fed	PROPN
ftr-415	1340	12	.	.	PUNCT
ftr-415	1341	1	appx	appx	PROPN
ftr-415	1341	2	.	.	PROPN
ftr-415	1341	3	422	422	NUM
ftr-415	1341	4	,	,	PUNCT
ftr-415	1341	5	2002	2002	NUM
ftr-415	1341	6	-	-	SYM
ftr-415	1341	7	2	2	NUM
ftr-415	1341	8	u.s.t.c	u.s.t.c	PROPN
ftr-415	1341	9	.	.	PROPN
ftr-415	1342	1	¶50,797	¶50,797	PROPN
ftr-415	1342	2	,	,	PUNCT
ftr-415	1342	3	90	90	NUM
ftr-415	1342	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1342	5	2002	2002	NUM
ftr-415	1342	6	-	-	SYM
ftr-415	1342	7	7500	7500	NUM
ftr-415	1342	8	(	(	PUNCT
ftr-415	1342	9	4th	4th	ADJ
ftr-415	1342	10	cir	cir	NOUN
ftr-415	1342	11	.	.	PUNCT
ftr-415	1343	1	11/27/02	11/27/02	NUM
ftr-415	1343	2	)	)	PUNCT
ftr-415	1343	3	.	.	PUNCT
ftr-415	1344	1	the	the	DET
ftr-415	1344	2	taxpayer	taxpayer	NOUN
ftr-415	1344	3	’s	’s	PART
ftr-415	1344	4	sole	sole	ADJ
ftr-415	1344	5	proprietorship	proprietorship	NOUN
ftr-415	1344	6	talent	talent	NOUN
ftr-415	1344	7	agency	agency	NOUN
ftr-415	1344	8	,	,	PUNCT
ftr-415	1344	9	the	the	DET
ftr-415	1344	10	only	only	ADJ
ftr-415	1344	11	client	client	NOUN
ftr-415	1344	12	of	of	ADP
ftr-415	1344	13	which	which	PRON
ftr-415	1344	14	was	be	AUX
ftr-415	1344	15	his	his	PRON
ftr-415	1344	16	teenage	teenage	ADJ
ftr-415	1344	17	stepdaughter	stepdaughter	NOUN
ftr-415	1344	18	who	who	PRON
ftr-415	1344	19	was	be	AUX
ftr-415	1344	20	enrolled	enrol	VERB
ftr-415	1344	21	as	as	ADP
ftr-415	1344	22	full	full	ADJ
ftr-415	1344	23	-	-	PUNCT
ftr-415	1344	24	time	time	NOUN
ftr-415	1344	25	student	student	NOUN
ftr-415	1344	26	studying	study	VERB
ftr-415	1344	27	ballet	ballet	NOUN
ftr-415	1344	28	in	in	ADP
ftr-415	1344	29	a	a	DET
ftr-415	1344	30	school	school	NOUN
ftr-415	1344	31	for	for	ADP
ftr-415	1344	32	arts	art	NOUN
ftr-415	1344	33	,	,	PUNCT
ftr-415	1344	34	was	be	AUX
ftr-415	1344	35	not	not	PART
ftr-415	1344	36	a	a	DET
ftr-415	1344	37	business	business	NOUN
ftr-415	1344	38	conducted	conduct	VERB
ftr-415	1344	39	for	for	ADP
ftr-415	1344	40	profit	profit	NOUN
ftr-415	1344	41	.	.	PUNCT
ftr-415	1345	1	expenses	expense	NOUN
ftr-415	1345	2	for	for	ADP
ftr-415	1345	3	school	school	NOUN
ftr-415	1345	4	supplies	supply	NOUN
ftr-415	1345	5	,	,	PUNCT
ftr-415	1345	6	pointe	pointe	NOUN
ftr-415	1345	7	shoes	shoe	NOUN
ftr-415	1345	8	,	,	PUNCT
ftr-415	1345	9	clothing	clothing	NOUN
ftr-415	1345	10	,	,	PUNCT
ftr-415	1345	11	and	and	CCONJ
ftr-415	1345	12	dance	dance	NOUN
ftr-415	1345	13	tuition	tuition	NOUN
ftr-415	1345	14	were	be	AUX
ftr-415	1345	15	inherently	inherently	ADV
ftr-415	1345	16	personal	personal	ADJ
ftr-415	1345	17	under	under	ADP
ftr-415	1345	18	§	§	PROPN
ftr-415	1345	19	262	262	NUM
ftr-415	1345	20	and	and	CCONJ
ftr-415	1345	21	completely	completely	ADV
ftr-415	1345	22	nondeductible	nondeductible	ADJ
ftr-415	1345	23	.	.	PUNCT
ftr-415	1346	1	expenses	expense	NOUN
ftr-415	1346	2	that	that	PRON
ftr-415	1346	3	otherwise	otherwise	ADV
ftr-415	1346	4	would	would	AUX
ftr-415	1346	5	be	be	AUX
ftr-415	1346	6	business	business	NOUN
ftr-415	1346	7	expenses	expense	NOUN
ftr-415	1346	8	were	be	AUX
ftr-415	1346	9	deductible	deductible	ADJ
ftr-415	1346	10	under	under	ADP
ftr-415	1346	11	§	§	PROPN
ftr-415	1346	12	183	183	NUM
ftr-415	1346	13	to	to	ADP
ftr-415	1346	14	the	the	DET
ftr-415	1346	15	extent	extent	NOUN
ftr-415	1346	16	they	they	PRON
ftr-415	1346	17	did	do	AUX
ftr-415	1346	18	not	not	PART
ftr-415	1346	19	exceed	exceed	VERB
ftr-415	1346	20	the	the	DET
ftr-415	1346	21	talent	talent	NOUN
ftr-415	1346	22	agency	agency	NOUN
ftr-415	1346	23	’s	’s	PART
ftr-415	1346	24	income	income	NOUN
ftr-415	1346	25	from	from	ADP
ftr-415	1346	26	the	the	DET
ftr-415	1346	27	activity	activity	NOUN
ftr-415	1346	28	(	(	PUNCT
ftr-415	1346	29	reduced	reduce	VERB
ftr-415	1346	30	by	by	ADP
ftr-415	1346	31	any	any	DET
ftr-415	1346	32	expenses	expense	NOUN
ftr-415	1346	33	allowable	allowable	ADJ
ftr-415	1346	34	without	without	ADP
ftr-415	1346	35	regard	regard	NOUN
ftr-415	1346	36	to	to	ADP
ftr-415	1346	37	profit	profit	NOUN
ftr-415	1346	38	motive	motive	NOUN
ftr-415	1346	39	)	)	PUNCT
ftr-415	1346	40	.	.	PUNCT
ftr-415	1347	1	128	128	NUM
ftr-415	1347	2	florida	florida	PROPN
ftr-415	1347	3	tax	tax	NOUN
ftr-415	1347	4	review	review	NOUN
ftr-415	1348	1	[	[	X
ftr-415	1348	2	vol.6	vol.6	NUM
ftr-415	1348	3	:	:	PUNCT
ftr-415	1348	4	si	si	PROPN
ftr-415	1348	5	11	11	NUM
ftr-415	1348	6	.	.	PUNCT
ftr-415	1349	1	this	this	PRON
ftr-415	1349	2	was	be	AUX
ftr-415	1349	3	originally	originally	ADV
ftr-415	1349	4	written	write	VERB
ftr-415	1349	5	before	before	ADP
ftr-415	1349	6	the	the	DET
ftr-415	1349	7	recent	recent	ADJ
ftr-415	1349	8	spate	spate	NOUN
ftr-415	1349	9	of	of	ADP
ftr-415	1349	10	lawsuits	lawsuit	NOUN
ftr-415	1349	11	against	against	ADP
ftr-415	1349	12	fast	fast	ADJ
ftr-415	1349	13	food	food	NOUN
ftr-415	1349	14	restaurants	restaurant	NOUN
ftr-415	1349	15	.	.	PUNCT
ftr-415	1350	1	d.	d.	NOUN
ftr-415	1350	2	deductions	deduction	NOUN
ftr-415	1350	3	and	and	CCONJ
ftr-415	1350	4	credits	credit	NOUN
ftr-415	1350	5	for	for	ADP
ftr-415	1350	6	personal	personal	ADJ
ftr-415	1350	7	expenses	expense	NOUN
ftr-415	1350	8	1	1	NUM
ftr-415	1350	9	.	.	PUNCT
ftr-415	1351	1	you	you	PRON
ftr-415	1351	2	do	do	AUX
ftr-415	1351	3	n’t	not	PART
ftr-415	1351	4	have	have	VERB
ftr-415	1351	5	to	to	PART
ftr-415	1351	6	rush	rush	VERB
ftr-415	1351	7	to	to	PART
ftr-415	1351	8	establish	establish	VERB
ftr-415	1351	9	your	your	PRON
ftr-415	1351	10	msa	msa	PROPN
ftr-415	1351	11	.	.	PUNCT
ftr-415	1352	1	the	the	DET
ftr-415	1352	2	deadline	deadline	NOUN
ftr-415	1352	3	for	for	ADP
ftr-415	1352	4	establishing	establish	VERB
ftr-415	1352	5	a	a	DET
ftr-415	1352	6	medical	medical	ADJ
ftr-415	1352	7	savings	saving	NOUN
ftr-415	1352	8	account	account	NOUN
ftr-415	1352	9	has	have	AUX
ftr-415	1352	10	been	be	AUX
ftr-415	1352	11	extended	extend	VERB
ftr-415	1352	12	to	to	ADP
ftr-415	1352	13	2002	2002	NUM
ftr-415	1352	14	.	.	PUNCT
ftr-415	1353	1	section	section	NOUN
ftr-415	1353	2	62(a)(16	62(a)(16	NUM
ftr-415	1353	3	)	)	PUNCT
ftr-415	1353	4	was	be	AUX
ftr-415	1353	5	added	add	VERB
ftr-415	1353	6	by	by	ADP
ftr-415	1353	7	the	the	DET
ftr-415	1353	8	consolidated	consolidated	PROPN
ftr-415	1353	9	appropriations	appropriation	NOUN
ftr-415	1353	10	act	act	PROPN
ftr-415	1353	11	,	,	PUNCT
ftr-415	1353	12	2001c	2001c	NUM
ftr-415	1353	13	,	,	PUNCT
ftr-415	1353	14	pub	pub	NOUN
ftr-415	1353	15	.	.	PUNCT
ftr-415	1354	1	l.	l.	PROPN
ftr-415	1354	2	no	no	INTJ
ftr-415	1354	3	.	.	PROPN
ftr-415	1355	1	106	106	NUM
ftr-415	1355	2	-	-	SYM
ftr-415	1355	3	554	554	NUM
ftr-415	1355	4	,	,	PUNCT
ftr-415	1355	5	114	114	NUM
ftr-415	1355	6	stat	stat	NOUN
ftr-415	1355	7	.	.	PUNCT
ftr-415	1356	1	2763	2763	NUM
ftr-415	1356	2	(	(	PUNCT
ftr-415	1356	3	12/21/00	12/21/00	NUM
ftr-415	1356	4	)	)	PUNCT
ftr-415	1356	5	,	,	PUNCT
ftr-415	1356	6	to	to	PART
ftr-415	1356	7	allow	allow	VERB
ftr-415	1356	8	a	a	DET
ftr-415	1356	9	deduction	deduction	NOUN
ftr-415	1356	10	for	for	ADP
ftr-415	1356	11	contributions	contribution	NOUN
ftr-415	1356	12	to	to	ADP
ftr-415	1356	13	a	a	DET
ftr-415	1356	14	msa	msa	NOUN
ftr-415	1356	15	by	by	ADP
ftr-415	1356	16	a	a	DET
ftr-415	1356	17	taxpayer	taxpayer	NOUN
ftr-415	1356	18	who	who	PRON
ftr-415	1356	19	does	do	AUX
ftr-415	1356	20	not	not	PART
ftr-415	1356	21	itemize	itemize	VERB
ftr-415	1356	22	deductions	deduction	NOUN
ftr-415	1356	23	.	.	PUNCT
ftr-415	1357	1	see	see	VERB
ftr-415	1357	2	announcement	announcement	NOUN
ftr-415	1357	3	2001	2001	NUM
ftr-415	1357	4	-	-	SYM
ftr-415	1357	5	99	99	NUM
ftr-415	1357	6	,	,	PUNCT
ftr-415	1357	7	2001	2001	NUM
ftr-415	1357	8	-	-	SYM
ftr-415	1357	9	2	2	NUM
ftr-415	1357	10	c.b	c.b	PROPN
ftr-415	1357	11	.	.	PROPN
ftr-415	1357	12	40	40	NUM
ftr-415	1357	13	.	.	PUNCT
ftr-415	1358	1	a.	a.	NOUN
ftr-415	1358	2	the	the	DET
ftr-415	1358	3	job	job	NOUN
ftr-415	1358	4	creation	creation	NOUN
ftr-415	1358	5	and	and	CCONJ
ftr-415	1358	6	worker	worker	NOUN
ftr-415	1358	7	assistance	assistance	NOUN
ftr-415	1358	8	act	act	NOUN
ftr-415	1358	9	of	of	ADP
ftr-415	1358	10	2002	2002	NUM
ftr-415	1358	11	,	,	PUNCT
ftr-415	1358	12	pub	pub	NOUN
ftr-415	1358	13	.	.	PUNCT
ftr-415	1359	1	l.	l.	PROPN
ftr-415	1359	2	no	no	INTJ
ftr-415	1359	3	.	.	PUNCT
ftr-415	1360	1	107	107	NUM
ftr-415	1360	2	-	-	SYM
ftr-415	1360	3	147	147	NUM
ftr-415	1360	4	,	,	PUNCT
ftr-415	1360	5	116	116	NUM
ftr-415	1360	6	stat	stat	NOUN
ftr-415	1360	7	.	.	PUNCT
ftr-415	1361	1	21	21	NUM
ftr-415	1361	2	(	(	PUNCT
ftr-415	1361	3	3/9/02	3/9/02	NUM
ftr-415	1361	4	)	)	PUNCT
ftr-415	1361	5	,	,	PUNCT
ftr-415	1361	6	extended	extend	VERB
ftr-415	1361	7	the	the	DET
ftr-415	1361	8	msa	msa	PROPN
ftr-415	1361	9	deadline	deadline	NOUN
ftr-415	1361	10	through	through	ADP
ftr-415	1361	11	2003	2003	NUM
ftr-415	1361	12	.	.	PUNCT
ftr-415	1362	1	2	2	X
ftr-415	1362	2	.	.	X
ftr-415	1362	3	the	the	DET
ftr-415	1362	4	irs	irs	PROPN
ftr-415	1362	5	just	just	ADV
ftr-415	1362	6	might	might	AUX
ftr-415	1362	7	be	be	AUX
ftr-415	1362	8	listening	listen	VERB
ftr-415	1362	9	to	to	ADP
ftr-415	1362	10	the	the	DET
ftr-415	1362	11	ama	ama	NOUN
ftr-415	1362	12	:	:	PUNCT
ftr-415	1362	13	obesity	obesity	NOUN
ftr-415	1362	14	is	be	AUX
ftr-415	1362	15	a	a	DET
ftr-415	1362	16	disease	disease	NOUN
ftr-415	1362	17	and	and	CCONJ
ftr-415	1362	18	weight	weight	NOUN
ftr-415	1362	19	loss	loss	NOUN
ftr-415	1362	20	program	program	NOUN
ftr-415	1362	21	costs	cost	NOUN
ftr-415	1362	22	are	be	AUX
ftr-415	1362	23	deductible	deductible	ADJ
ftr-415	1362	24	medical	medical	ADJ
ftr-415	1362	25	expenses	expense	NOUN
ftr-415	1362	26	.	.	PUNCT
ftr-415	1363	1	rev	rev	PROPN
ftr-415	1363	2	.	.	PROPN
ftr-415	1363	3	rul	rul	PROPN
ftr-415	1363	4	.	.	PUNCT
ftr-415	1363	5	2002	2002	NUM
ftr-415	1363	6	-	-	SYM
ftr-415	1363	7	19	19	NUM
ftr-415	1363	8	,	,	PUNCT
ftr-415	1363	9	2002	2002	NUM
ftr-415	1363	10	-	-	SYM
ftr-415	1363	11	16	16	NUM
ftr-415	1363	12	i.r.b	i.r.b	NOUN
ftr-415	1363	13	.	.	PUNCT
ftr-415	1364	1	778	778	NUM
ftr-415	1364	2	(	(	PUNCT
ftr-415	1364	3	4/22/02	4/22/02	NUM
ftr-415	1364	4	)	)	PUNCT
ftr-415	1364	5	.	.	PUNCT
ftr-415	1365	1	uncompensated	uncompensated	ADJ
ftr-415	1365	2	expenses	expense	NOUN
ftr-415	1365	3	paid	pay	VERB
ftr-415	1365	4	by	by	ADP
ftr-415	1365	5	individuals	individual	NOUN
ftr-415	1365	6	for	for	ADP
ftr-415	1365	7	participation	participation	NOUN
ftr-415	1365	8	in	in	ADP
ftr-415	1365	9	a	a	DET
ftr-415	1365	10	weight	weight	NOUN
ftr-415	1365	11	-	-	PUNCT
ftr-415	1365	12	loss	loss	NOUN
ftr-415	1365	13	program	program	NOUN
ftr-415	1365	14	[	[	X
ftr-415	1365	15	meetings	meeting	NOUN
ftr-415	1365	16	where	where	SCONJ
ftr-415	1365	17	they	they	PRON
ftr-415	1365	18	develop	develop	VERB
ftr-415	1365	19	a	a	DET
ftr-415	1365	20	diet	diet	NOUN
ftr-415	1365	21	plan	plan	NOUN
ftr-415	1365	22	,	,	PUNCT
ftr-415	1365	23	receive	receive	VERB
ftr-415	1365	24	diet	diet	NOUN
ftr-415	1365	25	menus	menu	NOUN
ftr-415	1365	26	and	and	CCONJ
ftr-415	1365	27	literature	literature	NOUN
ftr-415	1365	28	,	,	PUNCT
ftr-415	1365	29	and	and	CCONJ
ftr-415	1365	30	discuss	discuss	VERB
ftr-415	1365	31	problems	problem	NOUN
ftr-415	1365	32	encountered	encounter	VERB
ftr-415	1365	33	in	in	ADP
ftr-415	1365	34	dieting	dieting	NOUN
ftr-415	1365	35	]	]	PUNCT
ftr-415	1365	36	as	as	ADP
ftr-415	1365	37	treatment	treatment	NOUN
ftr-415	1365	38	for	for	ADP
ftr-415	1365	39	a	a	DET
ftr-415	1365	40	specific	specific	ADJ
ftr-415	1365	41	disease	disease	NOUN
ftr-415	1365	42	or	or	CCONJ
ftr-415	1365	43	diseases	disease	NOUN
ftr-415	1365	44	,	,	PUNCT
ftr-415	1365	45	including	include	VERB
ftr-415	1365	46	obesity	obesity	NOUN
ftr-415	1365	47	and	and	CCONJ
ftr-415	1365	48	hypertension	hypertension	NOUN
ftr-415	1365	49	(	(	PUNCT
ftr-415	1365	50	even	even	ADV
ftr-415	1365	51	if	if	SCONJ
ftr-415	1365	52	the	the	DET
ftr-415	1365	53	taxpayer	taxpayer	NOUN
ftr-415	1365	54	is	be	AUX
ftr-415	1365	55	not	not	PART
ftr-415	1365	56	obese	obese	ADJ
ftr-415	1365	57	)	)	PUNCT
ftr-415	1365	58	diagnosed	diagnose	VERB
ftr-415	1365	59	by	by	ADP
ftr-415	1365	60	a	a	DET
ftr-415	1365	61	physician	physician	NOUN
ftr-415	1365	62	are	be	AUX
ftr-415	1365	63	deductible	deductible	ADJ
ftr-415	1365	64	as	as	ADP
ftr-415	1365	65	medical	medical	ADJ
ftr-415	1365	66	expenses	expense	NOUN
ftr-415	1365	67	under	under	ADP
ftr-415	1365	68	§	§	PROPN
ftr-415	1365	69	213	213	NUM
ftr-415	1365	70	if	if	SCONJ
ftr-415	1365	71	they	they	PRON
ftr-415	1365	72	have	have	AUX
ftr-415	1365	73	been	be	AUX
ftr-415	1365	74	directed	direct	VERB
ftr-415	1365	75	by	by	ADP
ftr-415	1365	76	a	a	DET
ftr-415	1365	77	physician	physician	NOUN
ftr-415	1365	78	to	to	PART
ftr-415	1365	79	lose	lose	VERB
ftr-415	1365	80	weight	weight	NOUN
ftr-415	1365	81	as	as	ADP
ftr-415	1365	82	treatment	treatment	NOUN
ftr-415	1365	83	.	.	PUNCT
ftr-415	1366	1	the	the	DET
ftr-415	1366	2	cost	cost	NOUN
ftr-415	1366	3	of	of	ADP
ftr-415	1366	4	purchasing	purchase	VERB
ftr-415	1366	5	diet	diet	NOUN
ftr-415	1366	6	food	food	NOUN
ftr-415	1366	7	items	item	NOUN
ftr-415	1366	8	,	,	PUNCT
ftr-415	1366	9	however	however	ADV
ftr-415	1366	10	,	,	PUNCT
ftr-415	1366	11	is	be	AUX
ftr-415	1366	12	not	not	PART
ftr-415	1366	13	deductible	deductible	ADJ
ftr-415	1366	14	.	.	PUNCT
ftr-415	1367	1	rev	rev	PROPN
ftr-415	1367	2	.	.	PUNCT
ftr-415	1368	1	rul	rul	PROPN
ftr-415	1368	2	.	.	PUNCT
ftr-415	1369	1	79	79	NUM
ftr-415	1369	2	-	-	SYM
ftr-415	1369	3	151	151	NUM
ftr-415	1369	4	,	,	PUNCT
ftr-415	1369	5	1979	1979	NUM
ftr-415	1369	6	-	-	SYM
ftr-415	1369	7	1	1	NUM
ftr-415	1369	8	c.b.116	c.b.116	NOUN
ftr-415	1369	9	,	,	PUNCT
ftr-415	1369	10	and	and	CCONJ
ftr-415	1369	11	rev	rev	VERB
ftr-415	1369	12	.	.	PROPN
ftr-415	1369	13	rul	rul	NOUN
ftr-415	1369	14	.	.	PUNCT
ftr-415	1370	1	55	55	NUM
ftr-415	1370	2	-	-	SYM
ftr-415	1370	3	261	261	NUM
ftr-415	1370	4	,	,	PUNCT
ftr-415	1370	5	1955	1955	NUM
ftr-415	1370	6	-	-	SYM
ftr-415	1370	7	1	1	NUM
ftr-415	1370	8	c.b	c.b	PROPN
ftr-415	1370	9	.	.	PROPN
ftr-415	1370	10	307	307	NUM
ftr-415	1370	11	,	,	PUNCT
ftr-415	1370	12	are	be	AUX
ftr-415	1370	13	distinguished	distinguish	VERB
ftr-415	1370	14	.	.	PUNCT
ftr-415	1370	15	!	!	PUNCT
ftr-415	1371	1	those	those	DET
ftr-415	1371	2	trial	trial	NOUN
ftr-415	1371	3	lawyers	lawyer	NOUN
ftr-415	1371	4	who	who	PRON
ftr-415	1371	5	missed	miss	VERB
ftr-415	1371	6	out	out	ADP
ftr-415	1371	7	on	on	ADP
ftr-415	1371	8	the	the	DET
ftr-415	1371	9	big	big	ADJ
ftr-415	1371	10	tobacco	tobacco	NOUN
ftr-415	1371	11	settlement	settlement	NOUN
ftr-415	1371	12	are	be	AUX
ftr-415	1371	13	looking	look	VERB
ftr-415	1371	14	at	at	ADP
ftr-415	1371	15	manufacturers	manufacturer	NOUN
ftr-415	1371	16	of	of	ADP
ftr-415	1371	17	fattening	fatten	VERB
ftr-415	1371	18	foods.11	foods.11	NOUN
ftr-415	1371	19	3	3	NUM
ftr-415	1371	20	.	.	PUNCT
ftr-415	1371	21	how	how	SCONJ
ftr-415	1371	22	a	a	DET
ftr-415	1371	23	dead	dead	ADJ
ftr-415	1371	24	client	client	NOUN
ftr-415	1371	25	may	may	AUX
ftr-415	1371	26	incur	incur	VERB
ftr-415	1371	27	attorney	attorney	NOUN
ftr-415	1371	28	’s	’s	PART
ftr-415	1371	29	fees	fee	NOUN
ftr-415	1371	30	.	.	PUNCT
ftr-415	1372	1	berry	berry	VERB
ftr-415	1372	2	v.	v.	PROPN
ftr-415	1372	3	commissioner	commissioner	NOUN
ftr-415	1372	4	,	,	PUNCT
ftr-415	1372	5	2002	2002	NUM
ftr-415	1372	6	-	-	SYM
ftr-415	1372	7	1	1	NUM
ftr-415	1372	8	u.s.t.c	u.s.t.c	PROPN
ftr-415	1372	9	.	.	PUNCT
ftr-415	1372	10	¶50,453	¶50,453	PROPN
ftr-415	1372	11	,	,	PUNCT
ftr-415	1372	12	89	89	NUM
ftr-415	1372	13	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1372	14	2832	2832	NUM
ftr-415	1372	15	(	(	PUNCT
ftr-415	1372	16	10th	10th	ADJ
ftr-415	1372	17	cir	cir	NOUN
ftr-415	1372	18	.	.	PUNCT
ftr-415	1373	1	6/6/02	6/6/02	NUM
ftr-415	1373	2	)	)	PUNCT
ftr-415	1373	3	(	(	PUNCT
ftr-415	1373	4	nonprecedential	nonprecedential	ADJ
ftr-415	1373	5	order	order	NOUN
ftr-415	1373	6	)	)	PUNCT
ftr-415	1373	7	.	.	PUNCT
ftr-415	1374	1	a	a	DET
ftr-415	1374	2	former	former	ADJ
ftr-415	1374	3	husband	husband	NOUN
ftr-415	1374	4	’s	’s	PART
ftr-415	1374	5	payment	payment	NOUN
ftr-415	1374	6	of	of	ADP
ftr-415	1374	7	his	his	PRON
ftr-415	1374	8	former	former	ADJ
ftr-415	1374	9	wife	wife	NOUN
ftr-415	1374	10	’s	’s	PART
ftr-415	1374	11	attorney	attorney	NOUN
ftr-415	1374	12	’s	’s	PART
ftr-415	1374	13	fees	fee	NOUN
ftr-415	1374	14	in	in	ADP
ftr-415	1374	15	the	the	DET
ftr-415	1374	16	divorce	divorce	NOUN
ftr-415	1374	17	was	be	AUX
ftr-415	1374	18	not	not	PART
ftr-415	1374	19	deductible	deductible	ADJ
ftr-415	1374	20	alimony	alimony	NOUN
ftr-415	1374	21	under	under	ADP
ftr-415	1374	22	§	§	PROPN
ftr-415	1374	23	71(b)(1)(d	71(b)(1)(d	NOUN
ftr-415	1374	24	)	)	PUNCT
ftr-415	1374	25	because	because	SCONJ
ftr-415	1374	26	[	[	X
ftr-415	1374	27	under	under	ADP
ftr-415	1374	28	oklahoma	oklahoma	PROPN
ftr-415	1374	29	law	law	NOUN
ftr-415	1374	30	]	]	PUNCT
ftr-415	1374	31	he	he	PRON
ftr-415	1374	32	would	would	AUX
ftr-415	1374	33	have	have	AUX
ftr-415	1374	34	been	be	AUX
ftr-415	1374	35	obligated	obligate	VERB
ftr-415	1374	36	to	to	PART
ftr-415	1374	37	pay	pay	VERB
ftr-415	1374	38	those	those	DET
ftr-415	1374	39	fees	fee	NOUN
ftr-415	1374	40	after	after	ADP
ftr-415	1374	41	her	her	PRON
ftr-415	1374	42	death	death	NOUN
ftr-415	1374	43	.	.	PUNCT
ftr-415	1375	1	4	4	X
ftr-415	1375	2	.	.	X
ftr-415	1375	3	spell	spell	VERB
ftr-415	1375	4	it	it	PRON
ftr-415	1375	5	out	out	ADP
ftr-415	1375	6	in	in	ADP
ftr-415	1375	7	the	the	DET
ftr-415	1375	8	divorce	divorce	NOUN
ftr-415	1375	9	instrument	instrument	NOUN
ftr-415	1375	10	,	,	PUNCT
ftr-415	1375	11	do	do	AUX
ftr-415	1375	12	n’t	not	PART
ftr-415	1375	13	rely	rely	VERB
ftr-415	1375	14	on	on	ADP
ftr-415	1375	15	state	state	NOUN
ftr-415	1375	16	law	law	NOUN
ftr-415	1375	17	to	to	PART
ftr-415	1375	18	fill	fill	VERB
ftr-415	1375	19	in	in	ADP
ftr-415	1375	20	the	the	DET
ftr-415	1375	21	gaps	gap	NOUN
ftr-415	1375	22	.	.	PUNCT
ftr-415	1376	1	lovejoy	lovejoy	PROPN
ftr-415	1376	2	v.	v.	PROPN
ftr-415	1376	3	commissioner	commissioner	PROPN
ftr-415	1376	4	,	,	PUNCT
ftr-415	1376	5	293	293	NUM
ftr-415	1376	6	f.3d	f.3d	NUM
ftr-415	1376	7	1208	1208	NUM
ftr-415	1376	8	,	,	PUNCT
ftr-415	1376	9	2002	2002	NUM
ftr-415	1376	10	-	-	SYM
ftr-415	1376	11	2	2	NUM
ftr-415	1376	12	u.s.t.c	u.s.t.c	PROPN
ftr-415	1376	13	.	.	PROPN
ftr-415	1376	14	¶50,473	¶50,473	PROPN
ftr-415	1376	15	,	,	PUNCT
ftr-415	1376	16	89	89	NUM
ftr-415	1376	17	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1376	18	2002	2002	NUM
ftr-415	1376	19	-	-	SYM
ftr-415	1376	20	2989	2989	NUM
ftr-415	1376	21	(	(	PUNCT
ftr-415	1376	22	10th	10th	ADJ
ftr-415	1376	23	cir	cir	NOUN
ftr-415	1376	24	.	.	PUNCT
ftr-415	1377	1	6/18/02	6/18/02	NUM
ftr-415	1377	2	)	)	PUNCT
ftr-415	1377	3	,	,	PUNCT
ftr-415	1377	4	aff’g	aff’g	PROPN
ftr-415	1377	5	t.c	t.c	PROPN
ftr-415	1377	6	.	.	PROPN
ftr-415	1377	7	memo	memo	NOUN
ftr-415	1377	8	.	.	PUNCT
ftr-415	1378	1	1999273	1999273	NUM
ftr-415	1378	2	(	(	PUNCT
ftr-415	1378	3	8/12/99	8/12/99	NUM
ftr-415	1378	4	)	)	PUNCT
ftr-415	1378	5	.	.	PUNCT
ftr-415	1379	1	an	an	DET
ftr-415	1379	2	unallocated	unallocated	ADJ
ftr-415	1379	3	family	family	NOUN
ftr-415	1379	4	support	support	NOUN
ftr-415	1379	5	allowance	allowance	NOUN
ftr-415	1379	6	that	that	PRON
ftr-415	1379	7	does	do	AUX
ftr-415	1379	8	not	not	PART
ftr-415	1379	9	terminate	terminate	VERB
ftr-415	1379	10	upon	upon	SCONJ
ftr-415	1379	11	the	the	DET
ftr-415	1379	12	payee	payee	NOUN
ftr-415	1379	13	’s	’s	PART
ftr-415	1379	14	death	death	NOUN
ftr-415	1379	15	(	(	PUNCT
ftr-415	1379	16	under	under	ADP
ftr-415	1379	17	either	either	CCONJ
ftr-415	1379	18	the	the	DET
ftr-415	1379	19	terms	term	NOUN
ftr-415	1379	20	of	of	ADP
ftr-415	1379	21	the	the	DET
ftr-415	1379	22	agreement	agreement	NOUN
ftr-415	1379	23	or	or	CCONJ
ftr-415	1379	24	state	state	NOUN
ftr-415	1379	25	law	law	NOUN
ftr-415	1379	26	)	)	PUNCT
ftr-415	1379	27	can	can	AUX
ftr-415	1379	28	not	not	PART
ftr-415	1379	29	qualify	qualify	VERB
ftr-415	1379	30	as	as	ADP
ftr-415	1379	31	alimony	alimony	NOUN
ftr-415	1379	32	by	by	ADP
ftr-415	1379	33	reason	reason	NOUN
ftr-415	1379	34	of	of	ADP
ftr-415	1379	35	§	§	PROPN
ftr-415	1379	36	71(b)(1)(d	71(b)(1)(d	NOUN
ftr-415	1379	37	)	)	PUNCT
ftr-415	1379	38	.	.	PUNCT
ftr-415	1380	1	in	in	ADP
ftr-415	1380	2	this	this	DET
ftr-415	1380	3	case	case	NOUN
ftr-415	1380	4	,	,	PUNCT
ftr-415	1380	5	neither	neither	CCONJ
ftr-415	1380	6	the	the	DET
ftr-415	1380	7	divorce	divorce	NOUN
ftr-415	1380	8	instrument	instrument	NOUN
ftr-415	1380	9	nor	nor	CCONJ
ftr-415	1380	10	state	state	NOUN
ftr-415	1380	11	law	law	NOUN
ftr-415	1380	12	provided	provide	VERB
ftr-415	1380	13	that	that	SCONJ
ftr-415	1380	14	a	a	DET
ftr-415	1380	15	temporary	temporary	ADJ
ftr-415	1380	16	unallocated	unallocated	ADJ
ftr-415	1380	17	family	family	NOUN
ftr-415	1380	18	support	support	NOUN
ftr-415	1380	19	allowance	allowance	NOUN
ftr-415	1380	20	pendente	pendente	NOUN
ftr-415	1380	21	lite	lite	NOUN
ftr-415	1380	22	terminated	terminate	VERB
ftr-415	1380	23	upon	upon	SCONJ
ftr-415	1380	24	the	the	DET
ftr-415	1380	25	wife	wife	NOUN
ftr-415	1380	26	’s	’s	PART
ftr-415	1380	27	death	death	NOUN
ftr-415	1380	28	.	.	PUNCT
ftr-415	1381	1	even	even	ADV
ftr-415	1381	2	though	though	SCONJ
ftr-415	1381	3	her	her	PRON
ftr-415	1381	4	death	death	NOUN
ftr-415	1381	5	would	would	AUX
ftr-415	1381	6	have	have	AUX
ftr-415	1381	7	abated	abate	VERB
ftr-415	1381	8	the	the	DET
ftr-415	1381	9	divorce	divorce	NOUN
ftr-415	1381	10	,	,	PUNCT
ftr-415	1381	11	state	state	NOUN
ftr-415	1381	12	law	law	NOUN
ftr-415	1381	13	[	[	X
ftr-415	1381	14	colorado	colorado	X
ftr-415	1381	15	]	]	PUNCT
ftr-415	1381	16	provided	provide	VERB
ftr-415	1381	17	that	that	PRON
ftr-415	1381	18	child	child	NOUN
ftr-415	1381	19	support	support	NOUN
ftr-415	1381	20	orders	order	NOUN
ftr-415	1381	21	were	be	AUX
ftr-415	1381	22	not	not	PART
ftr-415	1381	23	terminated	terminate	VERB
ftr-415	1381	24	by	by	ADP
ftr-415	1381	25	the	the	DET
ftr-415	1381	26	custodial	custodial	ADJ
ftr-415	1381	27	spouse	spouse	NOUN
ftr-415	1381	28	’s	’s	PART
ftr-415	1381	29	death	death	NOUN
ftr-415	1381	30	.	.	PUNCT
ftr-415	1382	1	state	state	NOUN
ftr-415	1382	2	law	law	NOUN
ftr-415	1382	3	was	be	AUX
ftr-415	1382	4	at	at	ADP
ftr-415	1382	5	best	well	ADV
ftr-415	1382	6	unclear	unclear	ADJ
ftr-415	1382	7	,	,	PUNCT
ftr-415	1382	8	and	and	CCONJ
ftr-415	1382	9	because	because	SCONJ
ftr-415	1382	10	the	the	DET
ftr-415	1382	11	taxpayer	taxpayer	NOUN
ftr-415	1382	12	had	have	VERB
ftr-415	1382	13	the	the	DET
ftr-415	1382	14	burden	burden	NOUN
ftr-415	1382	15	,	,	PUNCT
ftr-415	1382	16	the	the	DET
ftr-415	1382	17	payments	payment	NOUN
ftr-415	1382	18	were	be	AUX
ftr-415	1382	19	not	not	PART
ftr-415	1382	20	deductible	deductible	ADJ
ftr-415	1382	21	by	by	ADP
ftr-415	1382	22	the	the	DET
ftr-415	1382	23	husband	husband	NOUN
ftr-415	1382	24	and	and	CCONJ
ftr-415	1382	25	not	not	PART
ftr-415	1382	26	includable	includable	ADJ
ftr-415	1382	27	by	by	ADP
ftr-415	1382	28	the	the	DET
ftr-415	1382	29	wife	wife	NOUN
ftr-415	1382	30	.	.	PUNCT
ftr-415	1383	1	e.	e.	PROPN
ftr-415	1383	2	education	education	PROPN
ftr-415	1383	3	:	:	PUNCT
ftr-415	1383	4	helping	helping	AUX
ftr-415	1383	5	pay	pay	VERB
ftr-415	1383	6	college	college	NOUN
ftr-415	1383	7	tuition	tuition	NOUN
ftr-415	1383	8	(	(	PUNCT
ftr-415	1383	9	or	or	CCONJ
ftr-415	1383	10	is	be	AUX
ftr-415	1383	11	it	it	PRON
ftr-415	1383	12	helping	help	VERB
ftr-415	1383	13	colleges	college	NOUN
ftr-415	1383	14	increase	increase	VERB
ftr-415	1383	15	tuition	tuition	NOUN
ftr-415	1383	16	?	?	PUNCT
ftr-415	1383	17	)	)	PUNCT
ftr-415	1384	1	1	1	X
ftr-415	1384	2	.	.	X
ftr-415	1384	3	notice	notice	VERB
ftr-415	1384	4	2001	2001	NUM
ftr-415	1384	5	-	-	SYM
ftr-415	1384	6	55	55	NUM
ftr-415	1384	7	,	,	PUNCT
ftr-415	1384	8	2001	2001	NUM
ftr-415	1384	9	-	-	SYM
ftr-415	1384	10	2	2	NUM
ftr-415	1384	11	c.b	c.b	PROPN
ftr-415	1384	12	.	.	PROPN
ftr-415	1384	13	299	299	NUM
ftr-415	1384	14	.	.	PUNCT
ftr-415	1385	1	this	this	DET
ftr-415	1385	2	notice	notice	NOUN
ftr-415	1385	3	provides	provide	VERB
ftr-415	1385	4	guidance	guidance	NOUN
ftr-415	1385	5	to	to	ADP
ftr-415	1385	6	qualified	qualified	ADJ
ftr-415	1385	7	tuition	tuition	NOUN
ftr-415	1385	8	programs	program	NOUN
ftr-415	1385	9	described	describe	VERB
ftr-415	1385	10	in	in	ADP
ftr-415	1385	11	§	§	PROPN
ftr-415	1385	12	529	529	NUM
ftr-415	1385	13	and	and	CCONJ
ftr-415	1385	14	participants	participant	NOUN
ftr-415	1385	15	in	in	ADP
ftr-415	1385	16	§	§	PROPN
ftr-415	1385	17	2003	2003	NUM
ftr-415	1385	18	]	]	PUNCT
ftr-415	1385	19	recent	recent	ADJ
ftr-415	1385	20	developments	development	NOUN
ftr-415	1385	21	in	in	ADP
ftr-415	1385	22	federal	federal	ADJ
ftr-415	1385	23	income	income	NOUN
ftr-415	1385	24	taxation	taxation	NOUN
ftr-415	1385	25	129	129	NUM
ftr-415	1385	26	529	529	NUM
ftr-415	1385	27	programs	program	NOUN
ftr-415	1385	28	regarding	regard	VERB
ftr-415	1385	29	the	the	DET
ftr-415	1385	30	restriction	restriction	NOUN
ftr-415	1385	31	on	on	ADP
ftr-415	1385	32	investment	investment	NOUN
ftr-415	1385	33	direction	direction	NOUN
ftr-415	1385	34	described	describe	VERB
ftr-415	1385	35	in	in	ADP
ftr-415	1385	36	§	§	PROPN
ftr-415	1385	37	529(b)(5	529(b)(5	NUM
ftr-415	1385	38	)	)	PUNCT
ftr-415	1385	39	,	,	PUNCT
ftr-415	1385	40	and	and	CCONJ
ftr-415	1385	41	sets	set	VERB
ftr-415	1385	42	forth	forth	ADP
ftr-415	1385	43	a	a	DET
ftr-415	1385	44	special	special	ADJ
ftr-415	1385	45	rule	rule	NOUN
ftr-415	1385	46	under	under	ADP
ftr-415	1385	47	which	which	PRON
ftr-415	1385	48	a	a	DET
ftr-415	1385	49	program	program	NOUN
ftr-415	1385	50	may	may	AUX
ftr-415	1385	51	permit	permit	VERB
ftr-415	1385	52	investments	investment	NOUN
ftr-415	1385	53	in	in	ADP
ftr-415	1385	54	a	a	DET
ftr-415	1385	55	§	§	PROPN
ftr-415	1385	56	529	529	NUM
ftr-415	1385	57	account	account	NOUN
ftr-415	1385	58	to	to	PART
ftr-415	1385	59	be	be	AUX
ftr-415	1385	60	changed	change	VERB
ftr-415	1385	61	annually	annually	ADV
ftr-415	1385	62	and	and	CCONJ
ftr-415	1385	63	upon	upon	SCONJ
ftr-415	1385	64	a	a	DET
ftr-415	1385	65	change	change	NOUN
ftr-415	1385	66	in	in	ADP
ftr-415	1385	67	the	the	DET
ftr-415	1385	68	designated	designate	VERB
ftr-415	1385	69	beneficiary	beneficiary	NOUN
ftr-415	1385	70	of	of	ADP
ftr-415	1385	71	the	the	DET
ftr-415	1385	72	account	account	NOUN
ftr-415	1385	73	.	.	PUNCT
ftr-415	1386	1	2	2	X
ftr-415	1386	2	.	.	X
ftr-415	1386	3	notice	notice	VERB
ftr-415	1386	4	2001	2001	NUM
ftr-415	1386	5	-	-	SYM
ftr-415	1386	6	81	81	NUM
ftr-415	1386	7	,	,	PUNCT
ftr-415	1386	8	2001	2001	NUM
ftr-415	1386	9	-	-	SYM
ftr-415	1386	10	2	2	NUM
ftr-415	1386	11	c.b	c.b	PROPN
ftr-415	1386	12	.	.	PROPN
ftr-415	1386	13	617	617	NUM
ftr-415	1386	14	.	.	PUNCT
ftr-415	1387	1	this	this	DET
ftr-415	1387	2	notice	notice	NOUN
ftr-415	1387	3	provides	provide	VERB
ftr-415	1387	4	guidance	guidance	NOUN
ftr-415	1387	5	regarding	regard	VERB
ftr-415	1387	6	record	record	NOUN
ftr-415	1387	7	keeping	keeping	NOUN
ftr-415	1387	8	,	,	PUNCT
ftr-415	1387	9	reporting	reporting	NOUN
ftr-415	1387	10	,	,	PUNCT
ftr-415	1387	11	and	and	CCONJ
ftr-415	1387	12	other	other	ADJ
ftr-415	1387	13	requirements	requirement	NOUN
ftr-415	1387	14	applicable	applicable	ADJ
ftr-415	1387	15	to	to	ADP
ftr-415	1387	16	§	§	PROPN
ftr-415	1387	17	529	529	NUM
ftr-415	1387	18	qualified	qualified	ADJ
ftr-415	1387	19	tuition	tuition	NOUN
ftr-415	1387	20	programs	program	NOUN
ftr-415	1387	21	in	in	ADP
ftr-415	1387	22	light	light	NOUN
ftr-415	1387	23	of	of	ADP
ftr-415	1387	24	the	the	DET
ftr-415	1387	25	2001	2001	NUM
ftr-415	1387	26	act	act	NOUN
ftr-415	1387	27	amendments	amendment	NOUN
ftr-415	1387	28	.	.	PUNCT
ftr-415	1388	1	3	3	X
ftr-415	1388	2	.	.	X
ftr-415	1388	3	t.d	t.d	PROPN
ftr-415	1388	4	.	.	PROPN
ftr-415	1388	5	8992	8992	NUM
ftr-415	1388	6	,	,	PUNCT
ftr-415	1388	7	information	information	NOUN
ftr-415	1388	8	reporting	report	VERB
ftr-415	1388	9	for	for	ADP
ftr-415	1388	10	payments	payment	NOUN
ftr-415	1388	11	of	of	ADP
ftr-415	1388	12	interest	interest	NOUN
ftr-415	1388	13	on	on	ADP
ftr-415	1388	14	qualified	qualified	ADJ
ftr-415	1388	15	education	education	NOUN
ftr-415	1388	16	loans	loan	NOUN
ftr-415	1388	17	;	;	PUNCT
ftr-415	1388	18	magnetic	magnetic	ADJ
ftr-415	1388	19	media	medium	NOUN
ftr-415	1388	20	filing	filing	NOUN
ftr-415	1388	21	requirements	requirement	NOUN
ftr-415	1388	22	for	for	ADP
ftr-415	1388	23	information	information	NOUN
ftr-415	1388	24	returns	return	NOUN
ftr-415	1388	25	,	,	PUNCT
ftr-415	1388	26	67	67	NUM
ftr-415	1388	27	f.r	f.r	NOUN
ftr-415	1388	28	.	.	PROPN
ftr-415	1388	29	20901	20901	NUM
ftr-415	1388	30	(	(	PUNCT
ftr-415	1388	31	4/29/02	4/29/02	NUM
ftr-415	1388	32	)	)	PUNCT
ftr-415	1388	33	.	.	PUNCT
ftr-415	1389	1	the	the	DET
ftr-415	1389	2	service	service	NOUN
ftr-415	1389	3	has	have	AUX
ftr-415	1389	4	promulgated	promulgate	VERB
ftr-415	1389	5	final	final	ADJ
ftr-415	1389	6	and	and	CCONJ
ftr-415	1389	7	temporary	temporary	ADJ
ftr-415	1389	8	regulations	regulation	NOUN
ftr-415	1389	9	relating	relate	VERB
ftr-415	1389	10	to	to	ADP
ftr-415	1389	11	the	the	DET
ftr-415	1389	12	information	information	NOUN
ftr-415	1389	13	reporting	reporting	NOUN
ftr-415	1389	14	requirements	requirement	NOUN
ftr-415	1389	15	under	under	ADP
ftr-415	1389	16	§	§	PROPN
ftr-415	1389	17	6050s	6050s	NUM
ftr-415	1389	18	for	for	ADP
ftr-415	1389	19	payments	payment	NOUN
ftr-415	1389	20	of	of	ADP
ftr-415	1389	21	interest	interest	NOUN
ftr-415	1389	22	on	on	ADP
ftr-415	1389	23	qualified	qualified	ADJ
ftr-415	1389	24	education	education	NOUN
ftr-415	1389	25	loans	loan	NOUN
ftr-415	1389	26	.	.	PUNCT
ftr-415	1390	1	4	4	X
ftr-415	1390	2	.	.	X
ftr-415	1390	3	reg-161424	reg-161424	NOUN
ftr-415	1390	4	-	-	PUNCT
ftr-415	1390	5	01	01	NUM
ftr-415	1390	6	and	and	CCONJ
ftr-415	1390	7	reg-105316	reg-105316	NOUN
ftr-415	1390	8	-	-	PUNCT
ftr-415	1390	9	98	98	NUM
ftr-415	1390	10	,	,	PUNCT
ftr-415	1390	11	information	information	NOUN
ftr-415	1390	12	reporting	reporting	NOUN
ftr-415	1390	13	for	for	ADP
ftr-415	1390	14	qualified	qualified	ADJ
ftr-415	1390	15	tuition	tuition	NOUN
ftr-415	1390	16	and	and	CCONJ
ftr-415	1390	17	related	related	ADJ
ftr-415	1390	18	expenses	expense	NOUN
ftr-415	1390	19	;	;	PUNCT
ftr-415	1390	20	magnetic	magnetic	ADJ
ftr-415	1390	21	media	medium	NOUN
ftr-415	1390	22	filing	filing	NOUN
ftr-415	1390	23	requirements	requirement	NOUN
ftr-415	1390	24	for	for	ADP
ftr-415	1390	25	information	information	NOUN
ftr-415	1390	26	returns	return	NOUN
ftr-415	1390	27	,	,	PUNCT
ftr-415	1390	28	67	67	NUM
ftr-415	1390	29	f.r	f.r	NOUN
ftr-415	1390	30	.	.	PROPN
ftr-415	1390	31	20923	20923	NUM
ftr-415	1390	32	(	(	PUNCT
ftr-415	1390	33	4/29/02	4/29/02	NUM
ftr-415	1390	34	)	)	PUNCT
ftr-415	1390	35	.	.	PUNCT
ftr-415	1391	1	proposed	propose	VERB
ftr-415	1391	2	regulations	regulation	NOUN
ftr-415	1391	3	have	have	AUX
ftr-415	1391	4	been	be	AUX
ftr-415	1391	5	issued	issue	VERB
ftr-415	1391	6	relating	relate	VERB
ftr-415	1391	7	to	to	ADP
ftr-415	1391	8	the	the	DET
ftr-415	1391	9	information	information	NOUN
ftr-415	1391	10	reporting	reporting	NOUN
ftr-415	1391	11	requirements	requirement	NOUN
ftr-415	1391	12	under	under	ADP
ftr-415	1391	13	§	§	PROPN
ftr-415	1391	14	6050s	6050s	NUM
ftr-415	1391	15	for	for	ADP
ftr-415	1391	16	qualified	qualified	ADJ
ftr-415	1391	17	tuition	tuition	NOUN
ftr-415	1391	18	and	and	CCONJ
ftr-415	1391	19	related	relate	VERB
ftr-415	1391	20	expenses	expense	NOUN
ftr-415	1391	21	to	to	PART
ftr-415	1391	22	assist	assist	VERB
ftr-415	1391	23	taxpayers	taxpayer	NOUN
ftr-415	1391	24	and	and	CCONJ
ftr-415	1391	25	the	the	DET
ftr-415	1391	26	irs	irs	PROPN
ftr-415	1391	27	in	in	ADP
ftr-415	1391	28	determining	determine	VERB
ftr-415	1391	29	any	any	PRON
ftr-415	1391	30	of	of	ADP
ftr-415	1391	31	educational	educational	ADJ
ftr-415	1391	32	tax	tax	NOUN
ftr-415	1391	33	credits	credit	NOUN
ftr-415	1391	34	allowable	allowable	ADJ
ftr-415	1391	35	under	under	ADP
ftr-415	1391	36	§	§	PROPN
ftr-415	1391	37	25a	25a	NOUN
ftr-415	1391	38	(	(	PUNCT
ftr-415	1391	39	as	as	ADV
ftr-415	1391	40	well	well	ADV
ftr-415	1391	41	as	as	ADP
ftr-415	1391	42	any	any	DET
ftr-415	1391	43	other	other	ADJ
ftr-415	1391	44	tax	tax	NOUN
ftr-415	1391	45	benefits	benefit	NOUN
ftr-415	1391	46	allowable	allowable	ADJ
ftr-415	1391	47	for	for	ADP
ftr-415	1391	48	higher	high	ADJ
ftr-415	1391	49	education	education	NOUN
ftr-415	1391	50	expenses	expense	NOUN
ftr-415	1391	51	)	)	PUNCT
ftr-415	1391	52	.	.	PUNCT
ftr-415	1392	1	5	5	X
ftr-415	1392	2	.	.	X
ftr-415	1392	3	is	be	AUX
ftr-415	1392	4	there	there	PRON
ftr-415	1392	5	any	any	DET
ftr-415	1392	6	hope	hope	NOUN
ftr-415	1392	7	that	that	SCONJ
ftr-415	1392	8	the	the	DET
ftr-415	1392	9	educational	educational	ADJ
ftr-415	1392	10	credit	credit	NOUN
ftr-415	1392	11	rules	rule	NOUN
ftr-415	1392	12	ever	ever	ADV
ftr-415	1392	13	will	will	AUX
ftr-415	1392	14	be	be	AUX
ftr-415	1392	15	understandable	understandable	ADJ
ftr-415	1392	16	to	to	ADP
ftr-415	1392	17	anyone	anyone	PRON
ftr-415	1392	18	in	in	ADP
ftr-415	1392	19	the	the	DET
ftr-415	1392	20	income	income	NOUN
ftr-415	1392	21	range	range	NOUN
ftr-415	1392	22	eligible	eligible	ADJ
ftr-415	1392	23	to	to	PART
ftr-415	1392	24	use	use	VERB
ftr-415	1392	25	them	they	PRON
ftr-415	1392	26	–	–	PUNCT
ftr-415	1392	27	like	like	ADP
ftr-415	1392	28	the	the	DET
ftr-415	1392	29	earned	earn	VERB
ftr-415	1392	30	income	income	NOUN
ftr-415	1392	31	tax	tax	NOUN
ftr-415	1392	32	credit	credit	NOUN
ftr-415	1392	33	rules	rule	NOUN
ftr-415	1392	34	?	?	PUNCT
ftr-415	1393	1	t.d	t.d	PROPN
ftr-415	1393	2	.	.	NOUN
ftr-415	1393	3	9034	9034	NUM
ftr-415	1393	4	,	,	PUNCT
ftr-415	1393	5	education	education	NOUN
ftr-415	1393	6	tax	tax	NOUN
ftr-415	1393	7	credit	credit	NOUN
ftr-415	1393	8	,	,	PUNCT
ftr-415	1393	9	67	67	NUM
ftr-415	1393	10	f.r	f.r	NOUN
ftr-415	1393	11	.	.	NOUN
ftr-415	1393	12	78687	78687	NUM
ftr-415	1393	13	(	(	PUNCT
ftr-415	1393	14	12/26/02	12/26/02	NUM
ftr-415	1393	15	)	)	PUNCT
ftr-415	1393	16	.	.	PUNCT
ftr-415	1394	1	the	the	DET
ftr-415	1394	2	treasury	treasury	PROPN
ftr-415	1394	3	department	department	PROPN
ftr-415	1394	4	has	have	AUX
ftr-415	1394	5	promulgated	promulgate	VERB
ftr-415	1394	6	final	final	ADJ
ftr-415	1394	7	regulations	regulation	NOUN
ftr-415	1394	8	regarding	regard	VERB
ftr-415	1394	9	the	the	DET
ftr-415	1394	10	hope	hope	NOUN
ftr-415	1394	11	scholarship	scholarship	NOUN
ftr-415	1394	12	credit	credit	NOUN
ftr-415	1394	13	and	and	CCONJ
ftr-415	1394	14	the	the	DET
ftr-415	1394	15	lifetime	lifetime	NOUN
ftr-415	1394	16	learning	learn	VERB
ftr-415	1394	17	credit	credit	NOUN
ftr-415	1394	18	under	under	ADP
ftr-415	1394	19	§	§	PROPN
ftr-415	1394	20	25a	25a	NUM
ftr-415	1394	21	.	.	PUNCT
ftr-415	1395	1	vi	vi	X
ftr-415	1395	2	.	.	PROPN
ftr-415	1395	3	c	c	PROPN
ftr-415	1395	4	orporations	orporation	NOUN
ftr-415	1395	5	a.	a.	NOUN
ftr-415	1395	6	entity	entity	NOUN
ftr-415	1395	7	and	and	CCONJ
ftr-415	1395	8	formation	formation	NOUN
ftr-415	1395	9	1	1	NUM
ftr-415	1395	10	.	.	PUNCT
ftr-415	1396	1	relief	relief	NOUN
ftr-415	1396	2	for	for	ADP
ftr-415	1396	3	late	late	ADJ
ftr-415	1396	4	initial	initial	ADJ
ftr-415	1396	5	classification	classification	NOUN
ftr-415	1396	6	elections	election	NOUN
ftr-415	1396	7	.	.	PUNCT
ftr-415	1397	1	rev	rev	PROPN
ftr-415	1397	2	.	.	PROPN
ftr-415	1397	3	proc	proc	PROPN
ftr-415	1397	4	.	.	PUNCT
ftr-415	1398	1	200259	200259	NUM
ftr-415	1398	2	,	,	PUNCT
ftr-415	1398	3	2002	2002	NUM
ftr-415	1398	4	-	-	SYM
ftr-415	1398	5	39	39	NUM
ftr-415	1398	6	i.r.b	i.r.b	NOUN
ftr-415	1398	7	.	.	PUNCT
ftr-415	1399	1	615	615	NUM
ftr-415	1399	2	(	(	PUNCT
ftr-415	1399	3	9/30/02	9/30/02	NUM
ftr-415	1399	4	)	)	PUNCT
ftr-415	1399	5	,	,	PUNCT
ftr-415	1399	6	modifying	modify	VERB
ftr-415	1399	7	and	and	CCONJ
ftr-415	1399	8	superseding	superseding	NOUN
ftr-415	1399	9	rev	rev	PROPN
ftr-415	1399	10	.	.	PROPN
ftr-415	1399	11	proc	proc	PROPN
ftr-415	1399	12	.	.	PROPN
ftr-415	1400	1	200215	200215	NUM
ftr-415	1400	2	,	,	PUNCT
ftr-415	1400	3	2002	2002	NUM
ftr-415	1400	4	-	-	SYM
ftr-415	1400	5	6	6	NUM
ftr-415	1400	6	i.r.b	i.r.b	NOUN
ftr-415	1400	7	.	.	PUNCT
ftr-415	1401	1	490	490	NUM
ftr-415	1401	2	(	(	PUNCT
ftr-415	1401	3	2/11/02	2/11/02	NUM
ftr-415	1401	4	)	)	PUNCT
ftr-415	1401	5	.	.	PUNCT
ftr-415	1402	1	this	this	DET
ftr-415	1402	2	revenue	revenue	NOUN
ftr-415	1402	3	procedure	procedure	NOUN
ftr-415	1402	4	provides	provide	VERB
ftr-415	1402	5	guidance	guidance	NOUN
ftr-415	1402	6	for	for	ADP
ftr-415	1402	7	seeking	seek	VERB
ftr-415	1402	8	relief	relief	NOUN
ftr-415	1402	9	from	from	ADP
ftr-415	1402	10	a	a	DET
ftr-415	1402	11	late	late	ADV
ftr-415	1402	12	filed	file	VERB
ftr-415	1402	13	initial	initial	ADJ
ftr-415	1402	14	classification	classification	NOUN
ftr-415	1402	15	election	election	NOUN
ftr-415	1402	16	under	under	ADP
ftr-415	1402	17	the	the	DET
ftr-415	1402	18	§	§	PROPN
ftr-415	1402	19	7701	7701	NUM
ftr-415	1402	20	check	check	VERB
ftr-415	1402	21	-	-	PUNCT
ftr-415	1402	22	the	the	DET
ftr-415	1402	23	-	-	PUNCT
ftr-415	1402	24	box	box	NOUN
ftr-415	1402	25	regulations	regulation	NOUN
ftr-415	1402	26	by	by	ADP
ftr-415	1402	27	a	a	DET
ftr-415	1402	28	newly	newly	ADV
ftr-415	1402	29	formed	form	VERB
ftr-415	1402	30	entity	entity	NOUN
ftr-415	1402	31	.	.	PUNCT
ftr-415	1403	1	relief	relief	NOUN
ftr-415	1403	2	is	be	AUX
ftr-415	1403	3	available	available	ADJ
ftr-415	1403	4	only	only	ADV
ftr-415	1403	5	if	if	SCONJ
ftr-415	1403	6	form	form	NOUN
ftr-415	1403	7	8832	8832	NUM
ftr-415	1403	8	was	be	AUX
ftr-415	1403	9	not	not	PART
ftr-415	1403	10	filed	file	VERB
ftr-415	1403	11	,	,	PUNCT
ftr-415	1403	12	the	the	DET
ftr-415	1403	13	due	due	ADJ
ftr-415	1403	14	date	date	NOUN
ftr-415	1403	15	for	for	ADP
ftr-415	1403	16	the	the	DET
ftr-415	1403	17	return	return	NOUN
ftr-415	1403	18	for	for	ADP
ftr-415	1403	19	the	the	DET
ftr-415	1403	20	desired	desire	VERB
ftr-415	1403	21	classification	classification	NOUN
ftr-415	1403	22	has	have	AUX
ftr-415	1403	23	not	not	PART
ftr-415	1403	24	passed	pass	VERB
ftr-415	1403	25	,	,	PUNCT
ftr-415	1403	26	and	and	CCONJ
ftr-415	1403	27	the	the	DET
ftr-415	1403	28	entity	entity	NOUN
ftr-415	1403	29	shows	show	VERB
ftr-415	1403	30	reasonable	reasonable	ADJ
ftr-415	1403	31	cause	cause	NOUN
ftr-415	1403	32	.	.	PUNCT
ftr-415	1404	1	2	2	X
ftr-415	1404	2	.	.	X
ftr-415	1404	3	the	the	DET
ftr-415	1404	4	“	"	PUNCT
ftr-415	1404	5	emerging	emerge	VERB
ftr-415	1404	6	equitable	equitable	ADJ
ftr-415	1404	7	interpretation	interpretation	NOUN
ftr-415	1404	8	of	of	ADP
ftr-415	1404	9	§	§	PROPN
ftr-415	1404	10	357(c	357(c	PROPN
ftr-415	1404	11	)	)	PUNCT
ftr-415	1404	12	”	"	PUNCT
ftr-415	1404	13	argument	argument	NOUN
ftr-415	1404	14	was	be	AUX
ftr-415	1404	15	n’t	not	PART
ftr-415	1404	16	a	a	DET
ftr-415	1404	17	winner	winner	NOUN
ftr-415	1404	18	.	.	PUNCT
ftr-415	1405	1	seggerman	seggerman	ADJ
ftr-415	1405	2	farms	farm	NOUN
ftr-415	1405	3	,	,	PUNCT
ftr-415	1405	4	inc	inc	PROPN
ftr-415	1405	5	.	.	PROPN
ftr-415	1406	1	v.	v.	PROPN
ftr-415	1406	2	commissioner	commissioner	PROPN
ftr-415	1406	3	,	,	PUNCT
ftr-415	1406	4	308	308	NUM
ftr-415	1406	5	f.3d	f.3d	NUM
ftr-415	1406	6	803	803	NUM
ftr-415	1406	7	,	,	PUNCT
ftr-415	1406	8	2002	2002	NUM
ftr-415	1406	9	-	-	SYM
ftr-415	1406	10	2	2	NUM
ftr-415	1406	11	u.s.t.c	u.s.t.c	PROPN
ftr-415	1406	12	.	.	PROPN
ftr-415	1406	13	¶50,728	¶50,728	NUM
ftr-415	1406	14	,	,	PUNCT
ftr-415	1406	15	90	90	NUM
ftr-415	1406	16	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1406	17	2002	2002	NUM
ftr-415	1406	18	-	-	SYM
ftr-415	1406	19	6981	6981	NUM
ftr-415	1406	20	(	(	PUNCT
ftr-415	1406	21	7th	7th	ADJ
ftr-415	1406	22	cir	cir	NOUN
ftr-415	1406	23	.	.	PUNCT
ftr-415	1407	1	10/24/02	10/24/02	NUM
ftr-415	1407	2	)	)	PUNCT
ftr-415	1407	3	,	,	PUNCT
ftr-415	1407	4	aff’g	aff’g	PROPN
ftr-415	1407	5	t.c	t.c	PROPN
ftr-415	1407	6	.	.	PROPN
ftr-415	1407	7	memo	memo	NOUN
ftr-415	1407	8	.	.	PUNCT
ftr-415	1408	1	2001	2001	NUM
ftr-415	1408	2	-	-	SYM
ftr-415	1408	3	99	99	NUM
ftr-415	1408	4	(	(	PUNCT
ftr-415	1408	5	4/25/01	4/25/01	NUM
ftr-415	1408	6	)	)	PUNCT
ftr-415	1408	7	.	.	PUNCT
ftr-415	1409	1	shareholders	shareholder	NOUN
ftr-415	1409	2	who	who	PRON
ftr-415	1409	3	transferred	transfer	VERB
ftr-415	1409	4	a	a	DET
ftr-415	1409	5	family	family	NOUN
ftr-415	1409	6	farm	farm	NOUN
ftr-415	1409	7	to	to	ADP
ftr-415	1409	8	a	a	DET
ftr-415	1409	9	corporation	corporation	NOUN
ftr-415	1409	10	in	in	ADP
ftr-415	1409	11	a	a	DET
ftr-415	1409	12	§	§	PROPN
ftr-415	1409	13	351	351	NUM
ftr-415	1409	14	transaction	transaction	NOUN
ftr-415	1409	15	were	be	AUX
ftr-415	1409	16	required	require	VERB
ftr-415	1409	17	under	under	ADP
ftr-415	1409	18	§	§	PROPN
ftr-415	1409	19	357(c	357(c	PROPN
ftr-415	1409	20	)	)	PUNCT
ftr-415	1409	21	to	to	PART
ftr-415	1409	22	recognize	recognize	VERB
ftr-415	1409	23	gain	gain	NOUN
ftr-415	1409	24	on	on	ADP
ftr-415	1409	25	the	the	DET
ftr-415	1409	26	transfer	transfer	NOUN
ftr-415	1409	27	to	to	ADP
ftr-415	1409	28	the	the	DET
ftr-415	1409	29	extent	extent	NOUN
ftr-415	1409	30	the	the	DET
ftr-415	1409	31	liabilities	liability	NOUN
ftr-415	1409	32	to	to	PART
ftr-415	1409	33	which	which	PRON
ftr-415	1409	34	the	the	DET
ftr-415	1409	35	transferred	transfer	VERB
ftr-415	1409	36	property	property	NOUN
ftr-415	1409	37	was	be	AUX
ftr-415	1409	38	subject	subject	NOUN
ftr-415	1409	39	exceeded	exceed	VERB
ftr-415	1409	40	the	the	DET
ftr-415	1409	41	adjusted	adjusted	ADJ
ftr-415	1409	42	basis	basis	NOUN
ftr-415	1409	43	of	of	ADP
ftr-415	1409	44	the	the	DET
ftr-415	1409	45	property	property	NOUN
ftr-415	1409	46	.	.	PUNCT
ftr-415	1410	1	the	the	DET
ftr-415	1410	2	shareholders	shareholder	NOUN
ftr-415	1410	3	argued	argue	VERB
ftr-415	1410	4	that	that	SCONJ
ftr-415	1410	5	because	because	SCONJ
ftr-415	1410	6	they	they	PRON
ftr-415	1410	7	had	have	AUX
ftr-415	1410	8	personally	personally	ADV
ftr-415	1410	9	guaranteed	guarantee	VERB
ftr-415	1410	10	the	the	DET
ftr-415	1410	11	debt	debt	NOUN
ftr-415	1410	12	,	,	PUNCT
ftr-415	1410	13	they	they	PRON
ftr-415	1410	14	were	be	AUX
ftr-415	1410	15	not	not	PART
ftr-415	1410	16	relieved	relieve	VERB
ftr-415	1410	17	of	of	ADP
ftr-415	1410	18	their	their	PRON
ftr-415	1410	19	obligations	obligation	NOUN
ftr-415	1410	20	on	on	ADP
ftr-415	1410	21	the	the	DET
ftr-415	1410	22	transferred	transfer	VERB
ftr-415	1410	23	property	property	NOUN
ftr-415	1410	24	,	,	PUNCT
ftr-415	1410	25	and	and	CCONJ
ftr-415	1410	26	thus	thus	ADV
ftr-415	1410	27	,	,	PUNCT
ftr-415	1410	28	no	no	DET
ftr-415	1410	29	gain	gain	NOUN
ftr-415	1410	30	should	should	AUX
ftr-415	1410	31	be	be	AUX
ftr-415	1410	32	recognized	recognize	VERB
ftr-415	1410	33	on	on	ADP
ftr-415	1410	34	the	the	DET
ftr-415	1410	35	transfer	transfer	NOUN
ftr-415	1410	36	.	.	PUNCT
ftr-415	1411	1	the	the	DET
ftr-415	1411	2	court	court	NOUN
ftr-415	1411	3	(	(	PUNCT
ftr-415	1411	4	judge	judge	PROPN
ftr-415	1411	5	bauer	bauer	PROPN
ftr-415	1411	6	)	)	PUNCT
ftr-415	1411	7	held	hold	VERB
ftr-415	1411	8	that	that	SCONJ
ftr-415	1411	9	§	§	PROPN
ftr-415	1411	10	357(c	357(c	PROPN
ftr-415	1411	11	)	)	PUNCT
ftr-415	1411	12	requires	require	VERB
ftr-415	1411	13	gain	gain	VERB
ftr-415	1411	14	recognition	recognition	NOUN
ftr-415	1411	15	even	even	ADV
ftr-415	1411	16	if	if	SCONJ
ftr-415	1411	17	the	the	DET
ftr-415	1411	18	transferor	transferor	NOUN
ftr-415	1411	19	remains	remain	VERB
ftr-415	1411	20	liable	liable	ADJ
ftr-415	1411	21	as	as	ADP
ftr-415	1411	22	a	a	DET
ftr-415	1411	23	guarantor	guarantor	NOUN
ftr-415	1411	24	.	.	PUNCT
ftr-415	1412	1	judge	judge	PROPN
ftr-415	1412	2	bauer	bauer	PROPN
ftr-415	1412	3	rejected	reject	VERB
ftr-415	1412	4	the	the	DET
ftr-415	1412	5	taxpayers	taxpayer	NOUN
ftr-415	1412	6	’	'	PUNCT
ftr-415	1412	7	argument	argument	NOUN
ftr-415	1412	8	that	that	SCONJ
ftr-415	1412	9	under	under	ADP
ftr-415	1412	10	“	"	PUNCT
ftr-415	1412	11	‘	'	PUNCT
ftr-415	1412	12	the	the	DET
ftr-415	1412	13	emerging	emerge	VERB
ftr-415	1412	14	equitable	equitable	ADJ
ftr-415	1412	15	interpretation	interpretation	NOUN
ftr-415	1412	16	of	of	ADP
ftr-415	1412	17	§	§	PROPN
ftr-415	1412	18	357(c	357(c	PROPN
ftr-415	1412	19	)	)	PUNCT
ftr-415	1412	20	’	'	PUNCT
ftr-415	1412	21	”	"	PUNCT
ftr-415	1412	22	their	their	PRON
ftr-415	1412	23	guarantees	guarantee	NOUN
ftr-415	1412	24	should	should	AUX
ftr-415	1412	25	be	be	AUX
ftr-415	1412	26	treated	treat	VERB
ftr-415	1412	27	in	in	ADP
ftr-415	1412	28	the	the	DET
ftr-415	1412	29	same	same	ADJ
ftr-415	1412	30	manner	manner	NOUN
ftr-415	1412	31	as	as	ADP
ftr-415	1412	32	the	the	DET
ftr-415	1412	33	shareholders	shareholder	NOUN
ftr-415	1412	34	’	'	PUNCT
ftr-415	1412	35	promissory	promissory	NOUN
ftr-415	1412	36	notes	note	NOUN
ftr-415	1412	37	to	to	ADP
ftr-415	1412	38	the	the	DET
ftr-415	1412	39	corporations	corporation	NOUN
ftr-415	1412	40	in	in	ADP
ftr-415	1412	41	lessinger	lessinger	ADJ
ftr-415	1412	42	v.	v.	PRON
ftr-415	1412	43	commissioner	commissioner	NOUN
ftr-415	1412	44	,	,	PUNCT
ftr-415	1412	45	872	872	NUM
ftr-415	1412	46	f.2d	f.2d	ADP
ftr-415	1412	47	519	519	NUM
ftr-415	1412	48	(	(	PUNCT
ftr-415	1412	49	2d	2d	NUM
ftr-415	1412	50	cir	cir	NOUN
ftr-415	1412	51	.	.	PROPN
ftr-415	1412	52	1989	1989	NUM
ftr-415	1412	53	)	)	PUNCT
ftr-415	1412	54	,	,	PUNCT
ftr-415	1412	55	and	and	CCONJ
ftr-415	1412	56	130	130	NUM
ftr-415	1412	57	florida	florida	PROPN
ftr-415	1412	58	tax	tax	NOUN
ftr-415	1412	59	review	review	NOUN
ftr-415	1413	1	[	[	X
ftr-415	1413	2	vol.6	vol.6	NUM
ftr-415	1413	3	:	:	PUNCT
ftr-415	1413	4	si	si	PROPN
ftr-415	1413	5	peracchi	peracchi	PROPN
ftr-415	1413	6	v.	v.	PROPN
ftr-415	1413	7	commissioner	commissioner	NOUN
ftr-415	1413	8	,	,	PUNCT
ftr-415	1413	9	143	143	DET
ftr-415	1413	10	f.3d	f.3d	NUM
ftr-415	1413	11	487	487	NUM
ftr-415	1413	12	(	(	PUNCT
ftr-415	1413	13	9th	9th	ADJ
ftr-415	1413	14	cir	cir	NOUN
ftr-415	1413	15	.	.	PUNCT
ftr-415	1413	16	1998	1998	NUM
ftr-415	1413	17	)	)	PUNCT
ftr-415	1413	18	,	,	PUNCT
ftr-415	1413	19	because	because	SCONJ
ftr-415	1413	20	the	the	DET
ftr-415	1413	21	guarantee	guarantee	NOUN
ftr-415	1413	22	,	,	PUNCT
ftr-415	1413	23	standing	stand	VERB
ftr-415	1413	24	alone	alone	ADV
ftr-415	1413	25	,	,	PUNCT
ftr-415	1413	26	does	do	AUX
ftr-415	1413	27	not	not	PART
ftr-415	1413	28	constitute	constitute	VERB
ftr-415	1413	29	an	an	DET
ftr-415	1413	30	“	"	PUNCT
ftr-415	1413	31	economic	economic	ADJ
ftr-415	1413	32	outlay	outlay	NOUN
ftr-415	1413	33	.	.	PUNCT
ftr-415	1413	34	”	"	PUNCT
ftr-415	1413	35	!	!	PUNCT
ftr-415	1414	1	although	although	SCONJ
ftr-415	1414	2	the	the	DET
ftr-415	1414	3	case	case	NOUN
ftr-415	1414	4	arose	arise	VERB
ftr-415	1414	5	prior	prior	ADV
ftr-415	1414	6	to	to	ADP
ftr-415	1414	7	the	the	DET
ftr-415	1414	8	1999	1999	NUM
ftr-415	1414	9	amendments	amendment	NOUN
ftr-415	1414	10	to	to	ADP
ftr-415	1414	11	§	§	PROPN
ftr-415	1414	12	357(c	357(c	PROPN
ftr-415	1414	13	)	)	PUNCT
ftr-415	1414	14	and	and	CCONJ
ftr-415	1414	15	(	(	PUNCT
ftr-415	1414	16	d	d	NOUN
ftr-415	1414	17	)	)	PUNCT
ftr-415	1414	18	,	,	PUNCT
ftr-415	1414	19	the	the	DET
ftr-415	1414	20	tax	tax	NOUN
ftr-415	1414	21	court	court	NOUN
ftr-415	1414	22	noted	note	VERB
ftr-415	1414	23	in	in	ADP
ftr-415	1414	24	its	its	PRON
ftr-415	1414	25	opinion	opinion	NOUN
ftr-415	1414	26	that	that	SCONJ
ftr-415	1414	27	the	the	DET
ftr-415	1414	28	result	result	NOUN
ftr-415	1414	29	would	would	AUX
ftr-415	1414	30	not	not	PART
ftr-415	1414	31	be	be	AUX
ftr-415	1414	32	different	different	ADJ
ftr-415	1414	33	under	under	ADP
ftr-415	1414	34	the	the	DET
ftr-415	1414	35	current	current	ADJ
ftr-415	1414	36	statute	statute	NOUN
ftr-415	1414	37	.	.	PUNCT
ftr-415	1415	1	b.	b.	PROPN
ftr-415	1415	2	distributions	distribution	NOUN
ftr-415	1415	3	and	and	CCONJ
ftr-415	1415	4	redemptions	redemption	NOUN
ftr-415	1415	5	1	1	NUM
ftr-415	1415	6	.	.	PUNCT
ftr-415	1416	1	rogers	rogers	PROPN
ftr-415	1416	2	v.	v.	PROPN
ftr-415	1416	3	united	united	PROPN
ftr-415	1416	4	states	states	PROPN
ftr-415	1416	5	,	,	PUNCT
ftr-415	1416	6	281	281	NUM
ftr-415	1416	7	f.3d	f.3d	NUM
ftr-415	1416	8	1108	1108	NUM
ftr-415	1416	9	,	,	PUNCT
ftr-415	1416	10	2002	2002	NUM
ftr-415	1416	11	-	-	SYM
ftr-415	1416	12	1	1	NUM
ftr-415	1416	13	u.s.t.c	u.s.t.c	PROPN
ftr-415	1416	14	.	.	PROPN
ftr-415	1417	1	¶50,240	¶50,240	PROPN
ftr-415	1417	2	,	,	PUNCT
ftr-415	1417	3	89	89	NUM
ftr-415	1417	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1417	5	2002	2002	NUM
ftr-415	1417	6	-	-	SYM
ftr-415	1417	7	1115	1115	NUM
ftr-415	1417	8	(	(	PUNCT
ftr-415	1417	9	10th	10th	ADJ
ftr-415	1417	10	cir	cir	NOUN
ftr-415	1417	11	.	.	PUNCT
ftr-415	1418	1	2/22/02	2/22/02	NUM
ftr-415	1418	2	)	)	PUNCT
ftr-415	1418	3	,	,	PUNCT
ftr-415	1418	4	aff’g	aff’g	PROPN
ftr-415	1418	5	58	58	NUM
ftr-415	1418	6	f.	f.	PROPN
ftr-415	1418	7	supp	supp	PROPN
ftr-415	1418	8	.	.	PUNCT
ftr-415	1419	1	2d	2d	PROPN
ftr-415	1419	2	1235	1235	NUM
ftr-415	1419	3	,	,	PUNCT
ftr-415	1419	4	2000	2000	NUM
ftr-415	1419	5	-	-	SYM
ftr-415	1419	6	1	1	NUM
ftr-415	1419	7	u.s.t.c	u.s.t.c	PROPN
ftr-415	1419	8	.	.	PROPN
ftr-415	1419	9	¶50,237	¶50,237	NUM
ftr-415	1419	10	,	,	PUNCT
ftr-415	1419	11	85	85	NUM
ftr-415	1419	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1419	13	2000	2000	NUM
ftr-415	1419	14	-	-	SYM
ftr-415	1419	15	946	946	NUM
ftr-415	1419	16	(	(	PUNCT
ftr-415	1419	17	d.	d.	PROPN
ftr-415	1419	18	kan	kan	PROPN
ftr-415	1419	19	.	.	PUNCT
ftr-415	1420	1	6/10/99	6/10/99	NUM
ftr-415	1420	2	)	)	PUNCT
ftr-415	1420	3	.	.	PUNCT
ftr-415	1421	1	a	a	DET
ftr-415	1421	2	purported	purport	VERB
ftr-415	1421	3	loan	loan	NOUN
ftr-415	1421	4	by	by	ADP
ftr-415	1421	5	the	the	DET
ftr-415	1421	6	kansas	kansas	PROPN
ftr-415	1421	7	city	city	PROPN
ftr-415	1421	8	royals	royals	PROPN
ftr-415	1421	9	baseball	baseball	NOUN
ftr-415	1421	10	team	team	NOUN
ftr-415	1421	11	s	s	PART
ftr-415	1421	12	corporation	corporation	NOUN
ftr-415	1421	13	was	be	AUX
ftr-415	1421	14	a	a	DET
ftr-415	1421	15	stock	stock	NOUN
ftr-415	1421	16	redemption	redemption	NOUN
ftr-415	1421	17	,	,	PUNCT
ftr-415	1421	18	so	so	ADV
ftr-415	1421	19	related	related	ADJ
ftr-415	1421	20	expenses	expense	NOUN
ftr-415	1421	21	were	be	AUX
ftr-415	1421	22	nondeductible	nondeductible	ADJ
ftr-415	1421	23	under	under	ADP
ftr-415	1421	24	§	§	PROPN
ftr-415	1421	25	162(k	162(k	PROPN
ftr-415	1421	26	)	)	PUNCT
ftr-415	1421	27	.	.	PUNCT
ftr-415	1422	1	see	see	VERB
ftr-415	1422	2	also	also	ADV
ftr-415	1422	3	ii.h	ii.h	NOUN
ftr-415	1422	4	.	.	PROPN
ftr-415	1422	5	,	,	PUNCT
ftr-415	1422	6	supra	supra	PROPN
ftr-415	1422	7	.	.	PUNCT
ftr-415	1423	1	2	2	X
ftr-415	1423	2	.	.	NUM
ftr-415	1423	3	did	do	AUX
ftr-415	1423	4	n’t	not	PART
ftr-415	1423	5	judge	judge	VERB
ftr-415	1423	6	swift	swift	ADJ
ftr-415	1423	7	ever	ever	ADV
ftr-415	1423	8	see	see	VERB
ftr-415	1423	9	the	the	DET
ftr-415	1423	10	godfather	godfather	PROPN
ftr-415	1423	11	?	?	PUNCT
ftr-415	1424	1	capital	capital	NOUN
ftr-415	1424	2	video	video	NOUN
ftr-415	1424	3	corporation	corporation	PROPN
ftr-415	1424	4	v.	v.	PROPN
ftr-415	1424	5	commissioner	commissioner	PROPN
ftr-415	1424	6	,	,	PUNCT
ftr-415	1424	7	t.c	t.c	PROPN
ftr-415	1424	8	.	.	PROPN
ftr-415	1424	9	memo	memo	NOUN
ftr-415	1424	10	2002	2002	NUM
ftr-415	1424	11	-	-	SYM
ftr-415	1424	12	40	40	NUM
ftr-415	1424	13	(	(	PUNCT
ftr-415	1424	14	2/11/02	2/11/02	NUM
ftr-415	1424	15	)	)	PUNCT
ftr-415	1424	16	.	.	PUNCT
ftr-415	1425	1	capital	capital	PROPN
ftr-415	1425	2	video	video	NOUN
ftr-415	1425	3	corporation	corporation	NOUN
ftr-415	1425	4	paid	pay	VERB
ftr-415	1425	5	“	"	PUNCT
ftr-415	1425	6	tribute	tribute	NOUN
ftr-415	1425	7	”	"	PUNCT
ftr-415	1425	8	to	to	PART
ftr-415	1425	9	richichi	richichi	VERB
ftr-415	1425	10	,	,	PUNCT
ftr-415	1425	11	a	a	DET
ftr-415	1425	12	capo	capo	NOUN
ftr-415	1425	13	in	in	ADP
ftr-415	1425	14	the	the	DET
ftr-415	1425	15	gambino	gambino	PROPN
ftr-415	1425	16	crime	crime	PROPN
ftr-415	1425	17	family	family	NOUN
ftr-415	1425	18	.	.	PUNCT
ftr-415	1426	1	in	in	ADP
ftr-415	1426	2	connection	connection	NOUN
ftr-415	1426	3	with	with	ADP
ftr-415	1426	4	these	these	DET
ftr-415	1426	5	payments	payment	NOUN
ftr-415	1426	6	,	,	PUNCT
ftr-415	1426	7	guarino	guarino	PROPN
ftr-415	1426	8	,	,	PUNCT
ftr-415	1426	9	the	the	DET
ftr-415	1426	10	sole	sole	ADJ
ftr-415	1426	11	shareholder	shareholder	NOUN
ftr-415	1426	12	of	of	ADP
ftr-415	1426	13	capital	capital	NOUN
ftr-415	1426	14	video	video	NOUN
ftr-415	1426	15	,	,	PUNCT
ftr-415	1426	16	was	be	AUX
ftr-415	1426	17	indicted	indict	VERB
ftr-415	1426	18	,	,	PUNCT
ftr-415	1426	19	inter	inter	PROPN
ftr-415	1426	20	alia	alia	NOUN
ftr-415	1426	21	,	,	PUNCT
ftr-415	1426	22	for	for	ADP
ftr-415	1426	23	conspiracy	conspiracy	NOUN
ftr-415	1426	24	to	to	PART
ftr-415	1426	25	obstruct	obstruct	VERB
ftr-415	1426	26	the	the	DET
ftr-415	1426	27	irs	irs	PROPN
ftr-415	1426	28	in	in	ADP
ftr-415	1426	29	collecting	collect	VERB
ftr-415	1426	30	richichi	richichi	NOUN
ftr-415	1426	31	’s	’s	PART
ftr-415	1426	32	taxes	taxis	NOUN
ftr-415	1426	33	.	.	PUNCT
ftr-415	1427	1	capital	capital	NOUN
ftr-415	1427	2	video	video	NOUN
ftr-415	1427	3	paid	pay	VERB
ftr-415	1427	4	guarino	guarino	PROPN
ftr-415	1427	5	’s	’s	PART
ftr-415	1427	6	attorney	attorney	NOUN
ftr-415	1427	7	’s	’s	PART
ftr-415	1427	8	fees	fee	NOUN
ftr-415	1427	9	to	to	PART
ftr-415	1427	10	defend	defend	VERB
ftr-415	1427	11	the	the	DET
ftr-415	1427	12	criminal	criminal	ADJ
ftr-415	1427	13	charges	charge	NOUN
ftr-415	1427	14	.	.	PUNCT
ftr-415	1428	1	judge	judge	PROPN
ftr-415	1428	2	swift	swift	PROPN
ftr-415	1428	3	held	hold	VERB
ftr-415	1428	4	that	that	SCONJ
ftr-415	1428	5	the	the	DET
ftr-415	1428	6	payment	payment	NOUN
ftr-415	1428	7	of	of	ADP
ftr-415	1428	8	guarino	guarino	PROPN
ftr-415	1428	9	’s	’s	PART
ftr-415	1428	10	attorney	attorney	NOUN
ftr-415	1428	11	’s	’s	PART
ftr-415	1428	12	fees	fee	NOUN
ftr-415	1428	13	was	be	AUX
ftr-415	1428	14	not	not	PART
ftr-415	1428	15	deductible	deductible	ADJ
ftr-415	1428	16	by	by	ADP
ftr-415	1428	17	capital	capital	NOUN
ftr-415	1428	18	video	video	NOUN
ftr-415	1428	19	because	because	SCONJ
ftr-415	1428	20	the	the	DET
ftr-415	1428	21	payments	payment	NOUN
ftr-415	1428	22	were	be	AUX
ftr-415	1428	23	disguised	disguise	VERB
ftr-415	1428	24	shareholder	shareholder	NOUN
ftr-415	1428	25	distributions	distribution	NOUN
ftr-415	1428	26	.	.	PUNCT
ftr-415	1429	1	there	there	PRON
ftr-415	1429	2	is	be	VERB
ftr-415	1429	3	no	no	DET
ftr-415	1429	4	evidence	evidence	NOUN
ftr-415	1429	5	herein	herein	NOUN
ftr-415	1429	6	that	that	PRON
ftr-415	1429	7	indicates	indicate	VERB
ftr-415	1429	8	that	that	SCONJ
ftr-415	1429	9	richichi	richichi	NOUN
ftr-415	1429	10	would	would	AUX
ftr-415	1429	11	not	not	PART
ftr-415	1429	12	have	have	AUX
ftr-415	1429	13	provided	provide	VERB
ftr-415	1429	14	the	the	DET
ftr-415	1429	15	protection	protection	NOUN
ftr-415	1429	16	to	to	ADP
ftr-415	1429	17	capital	capital	NOUN
ftr-415	1429	18	video	video	NOUN
ftr-415	1429	19	if	if	SCONJ
ftr-415	1429	20	guarino	guarino	PROPN
ftr-415	1429	21	had	have	AUX
ftr-415	1429	22	not	not	PART
ftr-415	1429	23	participated	participate	VERB
ftr-415	1429	24	in	in	ADP
ftr-415	1429	25	the	the	DET
ftr-415	1429	26	conspiracy	conspiracy	NOUN
ftr-415	1429	27	relating	relate	VERB
ftr-415	1429	28	to	to	PART
ftr-415	1429	29	richichi	richichi	VERB
ftr-415	1429	30	’s	’s	PART
ftr-415	1429	31	taxes	taxis	NOUN
ftr-415	1429	32	and	and	CCONJ
ftr-415	1429	33	if	if	SCONJ
ftr-415	1429	34	capital	capital	NOUN
ftr-415	1429	35	video	video	NOUN
ftr-415	1429	36	had	have	AUX
ftr-415	1429	37	not	not	PART
ftr-415	1429	38	paid	pay	VERB
ftr-415	1429	39	guarino	guarino	PROPN
ftr-415	1429	40	’s	’s	PART
ftr-415	1429	41	legal	legal	ADJ
ftr-415	1429	42	fees	fee	NOUN
ftr-415	1429	43	.	.	PUNCT
ftr-415	1429	44	.	.	PUNCT
ftr-415	1429	45	.	.	PUNCT
ftr-415	1429	46	.	.	PUNCT
ftr-415	1430	1	apart	apart	ADV
ftr-415	1430	2	from	from	ADP
ftr-415	1430	3	whether	whether	SCONJ
ftr-415	1430	4	the	the	DET
ftr-415	1430	5	tribute	tribute	NOUN
ftr-415	1430	6	payments	payment	NOUN
ftr-415	1430	7	made	make	VERB
ftr-415	1430	8	by	by	ADP
ftr-415	1430	9	capital	capital	NOUN
ftr-415	1430	10	video	video	NOUN
ftr-415	1430	11	to	to	PART
ftr-415	1430	12	richichi	richichi	VERB
ftr-415	1430	13	were	be	AUX
ftr-415	1430	14	made	make	VERB
ftr-415	1430	15	to	to	PART
ftr-415	1430	16	protect	protect	VERB
ftr-415	1430	17	the	the	DET
ftr-415	1430	18	business	business	NOUN
ftr-415	1430	19	of	of	ADP
ftr-415	1430	20	capital	capital	NOUN
ftr-415	1430	21	video	video	NOUN
ftr-415	1430	22	,	,	PUNCT
ftr-415	1430	23	petitioners	petitioner	NOUN
ftr-415	1430	24	have	have	AUX
ftr-415	1430	25	not	not	PART
ftr-415	1430	26	established	establish	VERB
ftr-415	1430	27	that	that	SCONJ
ftr-415	1430	28	guarino	guarino	PROPN
ftr-415	1430	29	’s	’s	PART
ftr-415	1430	30	participation	participation	NOUN
ftr-415	1430	31	in	in	ADP
ftr-415	1430	32	the	the	DET
ftr-415	1430	33	conspiracy	conspiracy	NOUN
ftr-415	1430	34	to	to	PART
ftr-415	1430	35	avoid	avoid	VERB
ftr-415	1430	36	richichi	richichi	PROPN
ftr-415	1430	37	’s	’s	PART
ftr-415	1430	38	income	income	NOUN
ftr-415	1430	39	taxes	taxis	NOUN
ftr-415	1430	40	and	and	CCONJ
ftr-415	1430	41	capital	capital	NOUN
ftr-415	1430	42	video	video	NOUN
ftr-415	1430	43	’s	’s	PART
ftr-415	1430	44	payment	payment	NOUN
ftr-415	1430	45	of	of	ADP
ftr-415	1430	46	the	the	DET
ftr-415	1430	47	legal	legal	ADJ
ftr-415	1430	48	fees	fee	NOUN
ftr-415	1430	49	in	in	ADP
ftr-415	1430	50	dispute	dispute	NOUN
ftr-415	1430	51	had	have	VERB
ftr-415	1430	52	a	a	DET
ftr-415	1430	53	sufficient	sufficient	ADJ
ftr-415	1430	54	business	business	NOUN
ftr-415	1430	55	relationship	relationship	NOUN
ftr-415	1430	56	with	with	ADP
ftr-415	1430	57	the	the	DET
ftr-415	1430	58	protection	protection	NOUN
ftr-415	1430	59	or	or	CCONJ
ftr-415	1430	60	promotion	promotion	NOUN
ftr-415	1430	61	of	of	ADP
ftr-415	1430	62	capital	capital	NOUN
ftr-415	1430	63	video	video	NOUN
ftr-415	1430	64	’s	’s	PART
ftr-415	1430	65	business	business	NOUN
ftr-415	1430	66	.	.	PUNCT
ftr-415	1431	1	3	3	X
ftr-415	1431	2	.	.	X
ftr-415	1431	3	after	after	SCONJ
ftr-415	1431	4	the	the	DET
ftr-415	1431	5	taxpayer	taxpayer	NOUN
ftr-415	1431	6	’s	’s	PART
ftr-415	1431	7	crack	crack	NOUN
ftr-415	1431	8	dealer	dealer	NOUN
ftr-415	1431	9	customers	customer	NOUN
ftr-415	1431	10	found	find	VERB
ftr-415	1431	11	that	that	SCONJ
ftr-415	1431	12	he	he	PRON
ftr-415	1431	13	kept	keep	VERB
ftr-415	1431	14	books	book	NOUN
ftr-415	1431	15	,	,	PUNCT
ftr-415	1431	16	his	his	PRON
ftr-415	1431	17	tax	tax	NOUN
ftr-415	1431	18	problems	problem	NOUN
ftr-415	1431	19	were	be	AUX
ftr-415	1431	20	probably	probably	ADV
ftr-415	1431	21	the	the	DET
ftr-415	1431	22	least	least	ADJ
ftr-415	1431	23	of	of	ADP
ftr-415	1431	24	his	his	PRON
ftr-415	1431	25	worries	worry	NOUN
ftr-415	1431	26	.	.	PUNCT
ftr-415	1432	1	zhadanov	zhadanov	PROPN
ftr-415	1432	2	v.	v.	PROPN
ftr-415	1432	3	commissioner	commissioner	PROPN
ftr-415	1432	4	,	,	PUNCT
ftr-415	1432	5	t.c	t.c	PROPN
ftr-415	1432	6	.	.	PROPN
ftr-415	1432	7	memo	memo	NOUN
ftr-415	1432	8	.	.	PUNCT
ftr-415	1433	1	2002	2002	NUM
ftr-415	1433	2	-	-	SYM
ftr-415	1433	3	104	104	NUM
ftr-415	1433	4	(	(	PUNCT
ftr-415	1433	5	4/25/02	4/25/02	NUM
ftr-415	1433	6	)	)	PUNCT
ftr-415	1433	7	.	.	PUNCT
ftr-415	1434	1	zhadanov	zhadanov	NOUN
ftr-415	1434	2	’s	’s	PART
ftr-415	1434	3	wholly	wholly	ADV
ftr-415	1434	4	owned	own	VERB
ftr-415	1434	5	corporation	corporation	NOUN
ftr-415	1434	6	was	be	AUX
ftr-415	1434	7	found	find	VERB
ftr-415	1434	8	to	to	PART
ftr-415	1434	9	have	have	AUX
ftr-415	1434	10	fraudulently	fraudulently	ADV
ftr-415	1434	11	underreported	underreporte	VERB
ftr-415	1434	12	nearly	nearly	ADV
ftr-415	1434	13	$	$	SYM
ftr-415	1434	14	750,000	750,000	NUM
ftr-415	1434	15	of	of	ADP
ftr-415	1434	16	income	income	NOUN
ftr-415	1434	17	from	from	ADP
ftr-415	1434	18	its	its	PRON
ftr-415	1434	19	business	business	NOUN
ftr-415	1434	20	of	of	ADP
ftr-415	1434	21	manufacturing	manufacture	VERB
ftr-415	1434	22	plastic	plastic	NOUN
ftr-415	1434	23	bottles	bottle	NOUN
ftr-415	1434	24	for	for	ADP
ftr-415	1434	25	sale	sale	NOUN
ftr-415	1434	26	to	to	PART
ftr-415	1434	27	crack	crack	VERB
ftr-415	1434	28	cocaine	cocaine	NOUN
ftr-415	1434	29	dealers	dealer	NOUN
ftr-415	1434	30	.	.	PUNCT
ftr-415	1435	1	among	among	ADP
ftr-415	1435	2	the	the	DET
ftr-415	1435	3	badges	badge	NOUN
ftr-415	1435	4	of	of	ADP
ftr-415	1435	5	fraud	fraud	NOUN
ftr-415	1435	6	were	be	AUX
ftr-415	1435	7	that	that	SCONJ
ftr-415	1435	8	the	the	DET
ftr-415	1435	9	cash	cash	NOUN
ftr-415	1435	10	receipts	receipt	NOUN
ftr-415	1435	11	were	be	AUX
ftr-415	1435	12	not	not	PART
ftr-415	1435	13	deposited	deposit	VERB
ftr-415	1435	14	in	in	ADP
ftr-415	1435	15	the	the	DET
ftr-415	1435	16	corporation	corporation	NOUN
ftr-415	1435	17	’s	’s	PART
ftr-415	1435	18	bank	bank	PROPN
ftr-415	1435	19	account	account	NOUN
ftr-415	1435	20	,	,	PUNCT
ftr-415	1435	21	but	but	CCONJ
ftr-415	1435	22	were	be	AUX
ftr-415	1435	23	diverted	divert	VERB
ftr-415	1435	24	to	to	ADP
ftr-415	1435	25	a	a	DET
ftr-415	1435	26	safe	safe	ADJ
ftr-415	1435	27	in	in	ADP
ftr-415	1435	28	the	the	DET
ftr-415	1435	29	sole	sole	ADJ
ftr-415	1435	30	shareholder	shareholder	NOUN
ftr-415	1435	31	’s	’s	PART
ftr-415	1435	32	home	home	NOUN
ftr-415	1435	33	.	.	PUNCT
ftr-415	1436	1	nevertheless	nevertheless	ADV
ftr-415	1436	2	,	,	PUNCT
ftr-415	1436	3	judge	judge	NOUN
ftr-415	1436	4	marvel	marvel	PROPN
ftr-415	1436	5	found	find	VERB
ftr-415	1436	6	that	that	SCONJ
ftr-415	1436	7	the	the	DET
ftr-415	1436	8	diversion	diversion	NOUN
ftr-415	1436	9	of	of	ADP
ftr-415	1436	10	possession	possession	NOUN
ftr-415	1436	11	of	of	ADP
ftr-415	1436	12	the	the	DET
ftr-415	1436	13	cash	cash	NOUN
ftr-415	1436	14	to	to	ADP
ftr-415	1436	15	the	the	DET
ftr-415	1436	16	sole	sole	ADJ
ftr-415	1436	17	shareholder	shareholder	NOUN
ftr-415	1436	18	was	be	AUX
ftr-415	1436	19	not	not	PART
ftr-415	1436	20	a	a	DET
ftr-415	1436	21	constructive	constructive	ADJ
ftr-415	1436	22	dividend	dividend	NOUN
ftr-415	1436	23	because	because	SCONJ
ftr-415	1436	24	,	,	PUNCT
ftr-415	1436	25	although	although	SCONJ
ftr-415	1436	26	he	he	PRON
ftr-415	1436	27	had	have	VERB
ftr-415	1436	28	physical	physical	ADJ
ftr-415	1436	29	control	control	NOUN
ftr-415	1436	30	of	of	ADP
ftr-415	1436	31	the	the	DET
ftr-415	1436	32	cash	cash	NOUN
ftr-415	1436	33	,	,	PUNCT
ftr-415	1436	34	he	he	PRON
ftr-415	1436	35	never	never	ADV
ftr-415	1436	36	used	use	VERB
ftr-415	1436	37	any	any	PRON
ftr-415	1436	38	of	of	ADP
ftr-415	1436	39	it	it	PRON
ftr-415	1436	40	for	for	ADP
ftr-415	1436	41	personal	personal	ADJ
ftr-415	1436	42	purposes	purpose	NOUN
ftr-415	1436	43	,	,	PUNCT
ftr-415	1436	44	and	and	CCONJ
ftr-415	1436	45	it	it	PRON
ftr-415	1436	46	was	be	AUX
ftr-415	1436	47	still	still	ADV
ftr-415	1436	48	in	in	ADP
ftr-415	1436	49	the	the	DET
ftr-415	1436	50	safe	safe	ADJ
ftr-415	1436	51	when	when	SCONJ
ftr-415	1436	52	it	it	PRON
ftr-415	1436	53	was	be	AUX
ftr-415	1436	54	seized	seize	VERB
ftr-415	1436	55	by	by	ADP
ftr-415	1436	56	dea	dea	PROPN
ftr-415	1436	57	agents	agent	NOUN
ftr-415	1436	58	.	.	PUNCT
ftr-415	1437	1	that	that	SCONJ
ftr-415	1437	2	none	none	NOUN
ftr-415	1437	3	of	of	ADP
ftr-415	1437	4	the	the	DET
ftr-415	1437	5	diverted	divert	VERB
ftr-415	1437	6	cash	cash	NOUN
ftr-415	1437	7	was	be	AUX
ftr-415	1437	8	used	use	VERB
ftr-415	1437	9	for	for	ADP
ftr-415	1437	10	personal	personal	ADJ
ftr-415	1437	11	purposes	purpose	NOUN
ftr-415	1437	12	was	be	AUX
ftr-415	1437	13	supported	support	VERB
ftr-415	1437	14	by	by	ADP
ftr-415	1437	15	the	the	DET
ftr-415	1437	16	taxpayer	taxpayer	NOUN
ftr-415	1437	17	’s	’s	PART
ftr-415	1437	18	cash	cash	NOUN
ftr-415	1437	19	receipts	receipt	NOUN
ftr-415	1437	20	journal	journal	NOUN
ftr-415	1437	21	—	—	PUNCT
ftr-415	1437	22	a	a	DET
ftr-415	1437	23	second	second	ADJ
ftr-415	1437	24	set	set	NOUN
ftr-415	1437	25	of	of	ADP
ftr-415	1437	26	books	book	NOUN
ftr-415	1437	27	,	,	PUNCT
ftr-415	1437	28	(	(	PUNCT
ftr-415	1437	29	the	the	DET
ftr-415	1437	30	real	real	ADJ
ftr-415	1437	31	books?)—that	books?)—that	PROPN
ftr-415	1437	32	accounted	account	VERB
ftr-415	1437	33	for	for	ADP
ftr-415	1437	34	the	the	DET
ftr-415	1437	35	cash	cash	NOUN
ftr-415	1437	36	.	.	PUNCT
ftr-415	1438	1	4	4	X
ftr-415	1438	2	.	.	X
ftr-415	1438	3	basis	basis	NOUN
ftr-415	1438	4	can	can	AUX
ftr-415	1438	5	live	live	VERB
ftr-415	1438	6	long	long	ADV
ftr-415	1438	7	after	after	SCONJ
ftr-415	1438	8	the	the	DET
ftr-415	1438	9	stock	stock	NOUN
ftr-415	1438	10	is	be	AUX
ftr-415	1438	11	“	"	PUNCT
ftr-415	1438	12	redeem	redeem	VERB
ftr-415	1438	13	ed	ed	NOUN
ftr-415	1438	14	.	.	PUNCT
ftr-415	1438	15	”	"	PUNCT
ftr-415	1439	1	who	who	PRON
ftr-415	1439	2	’d	’d	VERB
ftr-415	1439	3	a	a	DET
ftr-415	1439	4	thunk	thunk	NOUN
ftr-415	1439	5	it	it	PRON
ftr-415	1439	6	?	?	PUNCT
ftr-415	1440	1	reg-150313	reg-150313	NOUN
ftr-415	1440	2	-	-	PUNCT
ftr-415	1440	3	01	01	NUM
ftr-415	1440	4	,	,	PUNCT
ftr-415	1440	5	redemptions	redemption	NOUN
ftr-415	1440	6	taxable	taxable	ADJ
ftr-415	1440	7	as	as	ADP
ftr-415	1440	8	dividends	dividend	NOUN
ftr-415	1440	9	,	,	PUNCT
ftr-415	1440	10	67	67	NUM
ftr-415	1440	11	f.r	f.r	NOUN
ftr-415	1440	12	.	.	PROPN
ftr-415	1440	13	64331	64331	NUM
ftr-415	1440	14	2003	2003	NUM
ftr-415	1440	15	]	]	PUNCT
ftr-415	1441	1	recent	recent	ADJ
ftr-415	1441	2	developments	development	NOUN
ftr-415	1441	3	in	in	ADP
ftr-415	1441	4	federal	federal	ADJ
ftr-415	1441	5	income	income	NOUN
ftr-415	1441	6	taxation	taxation	NOUN
ftr-415	1441	7	131	131	NUM
ftr-415	1441	8	(	(	PUNCT
ftr-415	1441	9	10/18/02	10/18/02	PROPN
ftr-415	1441	10	)	)	PUNCT
ftr-415	1441	11	.	.	PUNCT
ftr-415	1442	1	the	the	DET
ftr-415	1442	2	irs	irs	PROPN
ftr-415	1442	3	has	have	AUX
ftr-415	1442	4	proposed	propose	VERB
ftr-415	1442	5	replacing	replace	VERB
ftr-415	1442	6	the	the	DET
ftr-415	1442	7	“	"	PUNCT
ftr-415	1442	8	proper	proper	ADJ
ftr-415	1442	9	adjustment	adjustment	NOUN
ftr-415	1442	10	”	"	PUNCT
ftr-415	1442	11	to	to	ADP
ftr-415	1442	12	the	the	DET
ftr-415	1442	13	basis	basis	NOUN
ftr-415	1442	14	of	of	ADP
ftr-415	1442	15	remaining	remain	VERB
ftr-415	1442	16	stock	stock	NOUN
ftr-415	1442	17	rule	rule	NOUN
ftr-415	1442	18	of	of	ADP
ftr-415	1442	19	reg	reg	NOUN
ftr-415	1442	20	.	.	PUNCT
ftr-415	1443	1	§	§	PROPN
ftr-415	1443	2	1.302	1.302	NUM
ftr-415	1443	3	-	-	SYM
ftr-415	1443	4	2(c	2(c	NUM
ftr-415	1443	5	)	)	PUNCT
ftr-415	1443	6	,	,	PUNCT
ftr-415	1443	7	which	which	PRON
ftr-415	1443	8	takes	take	VERB
ftr-415	1443	9	into	into	ADP
ftr-415	1443	10	account	account	NOUN
ftr-415	1443	11	the	the	DET
ftr-415	1443	12	unused	unused	ADJ
ftr-415	1443	13	basis	basis	NOUN
ftr-415	1443	14	of	of	ADP
ftr-415	1443	15	redeemed	redeem	VERB
ftr-415	1443	16	stock	stock	NOUN
ftr-415	1443	17	when	when	SCONJ
ftr-415	1443	18	the	the	DET
ftr-415	1443	19	redemption	redemption	NOUN
ftr-415	1443	20	is	be	AUX
ftr-415	1443	21	treated	treat	VERB
ftr-415	1443	22	as	as	ADP
ftr-415	1443	23	a	a	DET
ftr-415	1443	24	§	§	ADJ
ftr-415	1443	25	301	301	NUM
ftr-415	1443	26	distribution	distribution	NOUN
ftr-415	1443	27	.	.	PUNCT
ftr-415	1444	1	proposed	propose	VERB
ftr-415	1444	2	reg	reg	NOUN
ftr-415	1444	3	.	.	PUNCT
ftr-415	1445	1	§	§	PROPN
ftr-415	1445	2	1.302	1.302	NUM
ftr-415	1445	3	-	-	SYM
ftr-415	1445	4	5	5	NUM
ftr-415	1445	5	would	would	AUX
ftr-415	1445	6	provide	provide	VERB
ftr-415	1445	7	that	that	SCONJ
ftr-415	1445	8	the	the	DET
ftr-415	1445	9	redeemed	redeem	VERB
ftr-415	1445	10	shareholder	shareholder	NOUN
ftr-415	1445	11	[	[	X
ftr-415	1445	12	who	who	PRON
ftr-415	1445	13	is	be	AUX
ftr-415	1445	14	taxed	tax	VERB
ftr-415	1445	15	under	under	ADP
ftr-415	1445	16	§	§	PROPN
ftr-415	1445	17	301	301	NUM
ftr-415	1445	18	]	]	PUNCT
ftr-415	1445	19	would	would	AUX
ftr-415	1445	20	retain	retain	VERB
ftr-415	1445	21	the	the	DET
ftr-415	1445	22	basis	basis	NOUN
ftr-415	1445	23	of	of	ADP
ftr-415	1445	24	the	the	DET
ftr-415	1445	25	redeemed	redeem	VERB
ftr-415	1445	26	stock	stock	NOUN
ftr-415	1445	27	as	as	ADP
ftr-415	1445	28	a	a	DET
ftr-415	1445	29	basis	basis	NOUN
ftr-415	1445	30	item	item	NOUN
ftr-415	1445	31	separate	separate	ADJ
ftr-415	1445	32	from	from	ADP
ftr-415	1445	33	any	any	DET
ftr-415	1445	34	remaining	remain	VERB
ftr-415	1445	35	shares	share	NOUN
ftr-415	1445	36	,	,	PUNCT
ftr-415	1445	37	whether	whether	SCONJ
ftr-415	1445	38	or	or	CCONJ
ftr-415	1445	39	not	not	PART
ftr-415	1445	40	the	the	DET
ftr-415	1445	41	shareholder	shareholder	NOUN
ftr-415	1445	42	continues	continue	VERB
ftr-415	1445	43	to	to	PART
ftr-415	1445	44	actually	actually	ADV
ftr-415	1445	45	own	own	VERB
ftr-415	1445	46	the	the	DET
ftr-415	1445	47	stock	stock	NOUN
ftr-415	1445	48	of	of	ADP
ftr-415	1445	49	the	the	DET
ftr-415	1445	50	redeeming	redeem	VERB
ftr-415	1445	51	corporation	corporation	NOUN
ftr-415	1445	52	,	,	PUNCT
ftr-415	1445	53	and	and	CCONJ
ftr-415	1445	54	take	take	VERB
ftr-415	1445	55	it	it	PRON
ftr-415	1445	56	into	into	ADP
ftr-415	1445	57	account	account	NOUN
ftr-415	1445	58	as	as	ADP
ftr-415	1445	59	a	a	DET
ftr-415	1445	60	loss	loss	NOUN
ftr-415	1445	61	deduction	deduction	NOUN
ftr-415	1445	62	at	at	ADP
ftr-415	1445	63	some	some	DET
ftr-415	1445	64	future	future	ADJ
ftr-415	1445	65	date	date	NOUN
ftr-415	1445	66	.	.	PUNCT
ftr-415	1446	1	the	the	DET
ftr-415	1446	2	loss	loss	NOUN
ftr-415	1446	3	subsequently	subsequently	ADV
ftr-415	1446	4	can	can	AUX
ftr-415	1446	5	be	be	AUX
ftr-415	1446	6	claimed	claim	VERB
ftr-415	1446	7	under	under	ADP
ftr-415	1446	8	either	either	CCONJ
ftr-415	1446	9	the	the	DET
ftr-415	1446	10	“	"	PUNCT
ftr-415	1446	11	final	final	ADJ
ftr-415	1446	12	inclusion	inclusion	NOUN
ftr-415	1446	13	date	date	NOUN
ftr-415	1446	14	”	"	PUNCT
ftr-415	1446	15	rule	rule	NOUN
ftr-415	1446	16	or	or	CCONJ
ftr-415	1446	17	the	the	DET
ftr-415	1446	18	“	"	PUNCT
ftr-415	1446	19	accelerated	accelerate	VERB
ftr-415	1446	20	loss	loss	NOUN
ftr-415	1446	21	inclusion	inclusion	NOUN
ftr-415	1446	22	date	date	NOUN
ftr-415	1446	23	”	"	PUNCT
ftr-415	1446	24	rule	rule	NOUN
ftr-415	1446	25	.	.	PUNCT
ftr-415	1447	1	the	the	DET
ftr-415	1447	2	“	"	PUNCT
ftr-415	1447	3	final	final	ADJ
ftr-415	1447	4	inclusion	inclusion	NOUN
ftr-415	1447	5	date	date	NOUN
ftr-415	1447	6	”	"	PUNCT
ftr-415	1447	7	is	be	AUX
ftr-415	1447	8	the	the	DET
ftr-415	1447	9	date	date	NOUN
ftr-415	1447	10	on	on	ADP
ftr-415	1447	11	which	which	PRON
ftr-415	1447	12	the	the	DET
ftr-415	1447	13	redeemed	redeem	VERB
ftr-415	1447	14	shareholder	shareholder	NOUN
ftr-415	1447	15	would	would	AUX
ftr-415	1447	16	qualify	qualify	VERB
ftr-415	1447	17	under	under	ADP
ftr-415	1447	18	§	§	PROPN
ftr-415	1447	19	302(b)(1	302(b)(1	NUM
ftr-415	1447	20	)	)	PUNCT
ftr-415	1447	21	,	,	PUNCT
ftr-415	1447	22	(	(	PUNCT
ftr-415	1447	23	2	2	X
ftr-415	1447	24	)	)	PUNCT
ftr-415	1447	25	or	or	CCONJ
ftr-415	1447	26	(	(	PUNCT
ftr-415	1447	27	3	3	X
ftr-415	1447	28	)	)	PUNCT
ftr-415	1447	29	if	if	SCONJ
ftr-415	1447	30	the	the	DET
ftr-415	1447	31	facts	fact	NOUN
ftr-415	1447	32	on	on	ADP
ftr-415	1447	33	that	that	DET
ftr-415	1447	34	date	date	NOUN
ftr-415	1447	35	had	have	AUX
ftr-415	1447	36	been	be	AUX
ftr-415	1447	37	the	the	DET
ftr-415	1447	38	facts	fact	NOUN
ftr-415	1447	39	immediately	immediately	ADV
ftr-415	1447	40	after	after	ADP
ftr-415	1447	41	the	the	DET
ftr-415	1447	42	redemption	redemption	NOUN
ftr-415	1447	43	,	,	PUNCT
ftr-415	1447	44	or	or	CCONJ
ftr-415	1447	45	alternatively	alternatively	ADV
ftr-415	1447	46	,	,	PUNCT
ftr-415	1447	47	when	when	SCONJ
ftr-415	1447	48	an	an	DET
ftr-415	1447	49	individual	individual	ADJ
ftr-415	1447	50	shareholder	shareholder	NOUN
ftr-415	1447	51	dies	die	VERB
ftr-415	1447	52	or	or	CCONJ
ftr-415	1447	53	a	a	DET
ftr-415	1447	54	corporate	corporate	ADJ
ftr-415	1447	55	shareholder	shareholder	NOUN
ftr-415	1447	56	is	be	AUX
ftr-415	1447	57	liquidated	liquidate	VERB
ftr-415	1447	58	in	in	ADP
ftr-415	1447	59	a	a	DET
ftr-415	1447	60	transaction	transaction	NOUN
ftr-415	1447	61	to	to	PART
ftr-415	1447	62	which	which	PRON
ftr-415	1447	63	§	§	PROPN
ftr-415	1447	64	331	331	NUM
ftr-415	1447	65	applies	apply	VERB
ftr-415	1447	66	.	.	PUNCT
ftr-415	1448	1	the	the	DET
ftr-415	1448	2	“	"	PUNCT
ftr-415	1448	3	accelerated	accelerate	VERB
ftr-415	1448	4	loss	loss	NOUN
ftr-415	1448	5	inclusion	inclusion	NOUN
ftr-415	1448	6	date	date	NOUN
ftr-415	1448	7	”	"	PUNCT
ftr-415	1448	8	rule	rule	NOUN
ftr-415	1448	9	allows	allow	VERB
ftr-415	1448	10	the	the	DET
ftr-415	1448	11	redeemed	redeem	VERB
ftr-415	1448	12	shareholder	shareholder	NOUN
ftr-415	1448	13	to	to	PART
ftr-415	1448	14	claim	claim	VERB
ftr-415	1448	15	a	a	DET
ftr-415	1448	16	loss	loss	NOUN
ftr-415	1448	17	attributable	attributable	ADJ
ftr-415	1448	18	to	to	ADP
ftr-415	1448	19	the	the	DET
ftr-415	1448	20	unutilized	unutilized	ADJ
ftr-415	1448	21	basis	basis	NOUN
ftr-415	1448	22	when	when	SCONJ
ftr-415	1448	23	the	the	DET
ftr-415	1448	24	shareholder	shareholder	NOUN
ftr-415	1448	25	subsequently	subsequently	ADV
ftr-415	1448	26	recognizes	recognize	VERB
ftr-415	1448	27	a	a	DET
ftr-415	1448	28	gain	gain	NOUN
ftr-415	1448	29	on	on	ADP
ftr-415	1448	30	stock	stock	NOUN
ftr-415	1448	31	of	of	ADP
ftr-415	1448	32	the	the	DET
ftr-415	1448	33	redeeming	redeem	VERB
ftr-415	1448	34	corporation	corporation	NOUN
ftr-415	1448	35	,	,	PUNCT
ftr-415	1448	36	but	but	CCONJ
ftr-415	1448	37	the	the	DET
ftr-415	1448	38	loss	loss	NOUN
ftr-415	1448	39	may	may	AUX
ftr-415	1448	40	be	be	AUX
ftr-415	1448	41	claimed	claim	VERB
ftr-415	1448	42	only	only	ADV
ftr-415	1448	43	to	to	ADP
ftr-415	1448	44	the	the	DET
ftr-415	1448	45	extent	extent	NOUN
ftr-415	1448	46	of	of	ADP
ftr-415	1448	47	the	the	DET
ftr-415	1448	48	gain	gain	NOUN
ftr-415	1448	49	recognized	recognize	VERB
ftr-415	1448	50	.	.	PUNCT
ftr-415	1449	1	because	because	SCONJ
ftr-415	1449	2	the	the	DET
ftr-415	1449	3	loss	loss	NOUN
ftr-415	1449	4	attributable	attributable	ADJ
ftr-415	1449	5	to	to	ADP
ftr-415	1449	6	the	the	DET
ftr-415	1449	7	basis	basis	NOUN
ftr-415	1449	8	of	of	ADP
ftr-415	1449	9	the	the	DET
ftr-415	1449	10	redeemed	redeem	VERB
ftr-415	1449	11	stock	stock	NOUN
ftr-415	1449	12	is	be	AUX
ftr-415	1449	13	treated	treat	VERB
ftr-415	1449	14	as	as	ADP
ftr-415	1449	15	recognized	recognize	VERB
ftr-415	1449	16	on	on	ADP
ftr-415	1449	17	the	the	DET
ftr-415	1449	18	redemption	redemption	NOUN
ftr-415	1449	19	date	date	NOUN
ftr-415	1449	20	,	,	PUNCT
ftr-415	1449	21	the	the	DET
ftr-415	1449	22	attributes	attribute	NOUN
ftr-415	1449	23	(	(	PUNCT
ftr-415	1449	24	e.g.	e.g.	ADV
ftr-415	1449	25	,	,	PUNCT
ftr-415	1449	26	character	character	NOUN
ftr-415	1449	27	and	and	CCONJ
ftr-415	1449	28	source	source	NOUN
ftr-415	1449	29	)	)	PUNCT
ftr-415	1449	30	of	of	ADP
ftr-415	1449	31	the	the	DET
ftr-415	1449	32	loss	loss	NOUN
ftr-415	1449	33	are	be	AUX
ftr-415	1449	34	fixed	fix	VERB
ftr-415	1449	35	on	on	ADP
ftr-415	1449	36	the	the	DET
ftr-415	1449	37	redemption	redemption	NOUN
ftr-415	1449	38	date	date	NOUN
ftr-415	1449	39	,	,	PUNCT
ftr-415	1449	40	even	even	ADV
ftr-415	1449	41	if	if	SCONJ
ftr-415	1449	42	such	such	ADJ
ftr-415	1449	43	loss	loss	NOUN
ftr-415	1449	44	is	be	AUX
ftr-415	1449	45	not	not	PART
ftr-415	1449	46	taken	take	VERB
ftr-415	1449	47	into	into	ADP
ftr-415	1449	48	account	account	NOUN
ftr-415	1449	49	until	until	ADP
ftr-415	1449	50	after	after	ADP
ftr-415	1449	51	the	the	DET
ftr-415	1449	52	redemption	redemption	NOUN
ftr-415	1449	53	date	date	NOUN
ftr-415	1449	54	.	.	PUNCT
ftr-415	1450	1	these	these	DET
ftr-415	1450	2	rules	rule	NOUN
ftr-415	1450	3	apply	apply	VERB
ftr-415	1450	4	to	to	ADP
ftr-415	1450	5	§	§	PROPN
ftr-415	1450	6	304(a)(1	304(a)(1	NUM
ftr-415	1450	7	)	)	PUNCT
ftr-415	1450	8	transactions	transaction	NOUN
ftr-415	1450	9	taxed	tax	VERB
ftr-415	1450	10	under	under	ADP
ftr-415	1450	11	§	§	PROPN
ftr-415	1450	12	301	301	NUM
ftr-415	1450	13	by	by	ADP
ftr-415	1450	14	treating	treat	VERB
ftr-415	1450	15	the	the	DET
ftr-415	1450	16	unutilized	unutilized	ADJ
ftr-415	1450	17	basis	basis	NOUN
ftr-415	1450	18	in	in	ADP
ftr-415	1450	19	the	the	DET
ftr-415	1450	20	redeemed	redeem	VERB
ftr-415	1450	21	corporation	corporation	NOUN
ftr-415	1450	22	stock	stock	NOUN
ftr-415	1450	23	as	as	ADP
ftr-415	1450	24	basis	basis	NOUN
ftr-415	1450	25	in	in	ADP
ftr-415	1450	26	the	the	DET
ftr-415	1450	27	stock	stock	NOUN
ftr-415	1450	28	of	of	ADP
ftr-415	1450	29	the	the	DET
ftr-415	1450	30	acquiring	acquire	VERB
ftr-415	1450	31	corporation	corporation	NOUN
ftr-415	1450	32	.	.	PUNCT
ftr-415	1451	1	special	special	ADJ
ftr-415	1451	2	rules	rule	NOUN
ftr-415	1451	3	apply	apply	VERB
ftr-415	1451	4	to	to	ADP
ftr-415	1451	5	partnerships	partnership	NOUN
ftr-415	1451	6	in	in	ADP
ftr-415	1451	7	consolidated	consolidated	ADJ
ftr-415	1451	8	returns	return	NOUN
ftr-415	1451	9	[	[	X
ftr-415	1451	10	prop	prop	NOUN
ftr-415	1451	11	.	.	PUNCT
ftr-415	1452	1	reg	reg	NOUN
ftr-415	1452	2	.	.	PUNCT
ftr-415	1453	1	§	§	PROPN
ftr-415	1453	2	1.1502	1.1502	NUM
ftr-415	1453	3	-	-	SYM
ftr-415	1453	4	19(b)(5	19(b)(5	NUM
ftr-415	1453	5	)	)	PUNCT
ftr-415	1453	6	]	]	PUNCT
ftr-415	1453	7	and	and	CCONJ
ftr-415	1453	8	to	to	ADP
ftr-415	1453	9	foreign	foreign	ADJ
ftr-415	1453	10	corporations	corporation	NOUN
ftr-415	1453	11	.	.	PUNCT
ftr-415	1454	1	these	these	DET
ftr-415	1454	2	rules	rule	NOUN
ftr-415	1454	3	do	do	AUX
ftr-415	1454	4	not	not	PART
ftr-415	1454	5	apply	apply	VERB
ftr-415	1454	6	to	to	ADP
ftr-415	1454	7	redemptions	redemption	NOUN
ftr-415	1454	8	of	of	ADP
ftr-415	1454	9	§	§	PROPN
ftr-415	1454	10	306	306	NUM
ftr-415	1454	11	stock	stock	NOUN
ftr-415	1454	12	,	,	PUNCT
ftr-415	1454	13	but	but	CCONJ
ftr-415	1454	14	they	they	PRON
ftr-415	1454	15	do	do	AUX
ftr-415	1454	16	generally	generally	ADV
ftr-415	1454	17	apply	apply	VERB
ftr-415	1454	18	even	even	ADV
ftr-415	1454	19	in	in	ADP
ftr-415	1454	20	the	the	DET
ftr-415	1454	21	case	case	NOUN
ftr-415	1454	22	of	of	ADP
ftr-415	1454	23	a	a	DET
ftr-415	1454	24	corporation	corporation	NOUN
ftr-415	1454	25	wholly	wholly	ADV
ftr-415	1454	26	owned	own	VERB
ftr-415	1454	27	by	by	ADP
ftr-415	1454	28	a	a	DET
ftr-415	1454	29	single	single	ADJ
ftr-415	1454	30	shareholder	shareholder	NOUN
ftr-415	1454	31	,	,	PUNCT
ftr-415	1454	32	whether	whether	SCONJ
ftr-415	1454	33	a	a	DET
ftr-415	1454	34	corporation	corporation	NOUN
ftr-415	1454	35	or	or	CCONJ
ftr-415	1454	36	an	an	DET
ftr-415	1454	37	individual	individual	NOUN
ftr-415	1454	38	.	.	PUNCT
ftr-415	1454	39	!	!	PUNCT
ftr-415	1455	1	these	these	DET
ftr-415	1455	2	regulations	regulation	NOUN
ftr-415	1455	3	are	be	AUX
ftr-415	1455	4	a	a	DET
ftr-415	1455	5	reaction	reaction	NOUN
ftr-415	1455	6	,	,	PUNCT
ftr-415	1455	7	in	in	ADP
ftr-415	1455	8	part	part	NOUN
ftr-415	1455	9	,	,	PUNCT
ftr-415	1455	10	to	to	PART
ftr-415	1455	11	basis	basis	NOUN
ftr-415	1455	12	shifting	shift	VERB
ftr-415	1455	13	transactions	transaction	NOUN
ftr-415	1455	14	,	,	PUNCT
ftr-415	1455	15	such	such	ADJ
ftr-415	1455	16	as	as	ADP
ftr-415	1455	17	that	that	PRON
ftr-415	1455	18	described	describe	VERB
ftr-415	1455	19	in	in	ADP
ftr-415	1455	20	notice	notice	NOUN
ftr-415	1455	21	2001	2001	NUM
ftr-415	1455	22	-	-	SYM
ftr-415	1455	23	45	45	NUM
ftr-415	1455	24	,	,	PUNCT
ftr-415	1455	25	2001	2001	NUM
ftr-415	1455	26	-	-	SYM
ftr-415	1455	27	2	2	NUM
ftr-415	1455	28	c.b	c.b	PROPN
ftr-415	1455	29	.	.	PROPN
ftr-415	1455	30	129	129	NUM
ftr-415	1456	1	[	[	X
ftr-415	1456	2	the	the	DET
ftr-415	1456	3	so	so	ADV
ftr-415	1456	4	-	-	PUNCT
ftr-415	1456	5	called	call	VERB
ftr-415	1456	6	bank	bank	PROPN
ftr-415	1456	7	of	of	ADP
ftr-415	1456	8	america	america	PROPN
ftr-415	1456	9	transaction	transaction	PROPN
ftr-415	1456	10	]	]	PUNCT
ftr-415	1456	11	.	.	PUNCT
ftr-415	1456	12	!	!	PUNCT
ftr-415	1457	1	it	it	PRON
ftr-415	1457	2	has	have	AUX
ftr-415	1457	3	been	be	AUX
ftr-415	1457	4	noted	note	VERB
ftr-415	1457	5	that	that	SCONJ
ftr-415	1457	6	if	if	SCONJ
ftr-415	1457	7	nuclear	nuclear	ADJ
ftr-415	1457	8	disaster	disaster	NOUN
ftr-415	1457	9	ever	ever	ADV
ftr-415	1457	10	overcomes	overcome	VERB
ftr-415	1457	11	the	the	DET
ftr-415	1457	12	earth	earth	NOUN
ftr-415	1457	13	,	,	PUNCT
ftr-415	1457	14	only	only	ADV
ftr-415	1457	15	the	the	DET
ftr-415	1457	16	cockroach	cockroach	NOUN
ftr-415	1457	17	and	and	CCONJ
ftr-415	1457	18	basis	basis	NOUN
ftr-415	1457	19	would	would	AUX
ftr-415	1457	20	survive	survive	VERB
ftr-415	1457	21	.	.	PUNCT
ftr-415	1458	1	c.	c.	NOUN
ftr-415	1458	2	liquidations	liquidation	NOUN
ftr-415	1458	3	there	there	PRON
ftr-415	1458	4	were	be	VERB
ftr-415	1458	5	no	no	DET
ftr-415	1458	6	significant	significant	ADJ
ftr-415	1458	7	developments	development	NOUN
ftr-415	1458	8	in	in	ADP
ftr-415	1458	9	this	this	DET
ftr-415	1458	10	topic	topic	NOUN
ftr-415	1458	11	in	in	ADP
ftr-415	1458	12	2002	2002	NUM
ftr-415	1458	13	.	.	PUNCT
ftr-415	1459	1	d.	d.	PROPN
ftr-415	1459	2	s	s	PROPN
ftr-415	1459	3	corporations	corporation	NOUN
ftr-415	1459	4	1	1	X
ftr-415	1459	5	.	.	PUNCT
ftr-415	1460	1	the	the	DET
ftr-415	1460	2	technical	technical	ADJ
ftr-415	1460	3	result	result	NOUN
ftr-415	1460	4	in	in	ADP
ftr-415	1460	5	gitlitz	gitlitz	NOUN
ftr-415	1460	6	sleeps	sleep	VERB
ftr-415	1460	7	the	the	DET
ftr-415	1460	8	big	big	ADJ
ftr-415	1460	9	sleep	sleep	NOUN
ftr-415	1460	10	,	,	PUNCT
ftr-415	1460	11	but	but	CCONJ
ftr-415	1460	12	the	the	DET
ftr-415	1460	13	method	method	NOUN
ftr-415	1460	14	of	of	ADP
ftr-415	1460	15	statutory	statutory	ADJ
ftr-415	1460	16	analysis	analysis	NOUN
ftr-415	1460	17	might	might	AUX
ftr-415	1460	18	have	have	VERB
ftr-415	1460	19	everlasting	everlasting	ADJ
ftr-415	1460	20	life	life	NOUN
ftr-415	1460	21	.	.	PUNCT
ftr-415	1461	1	the	the	DET
ftr-415	1461	2	job	job	NOUN
ftr-415	1461	3	creation	creation	NOUN
ftr-415	1461	4	and	and	CCONJ
ftr-415	1461	5	worker	worker	NOUN
ftr-415	1461	6	assistance	assistance	NOUN
ftr-415	1461	7	act	act	NOUN
ftr-415	1461	8	of	of	ADP
ftr-415	1461	9	2002	2002	NUM
ftr-415	1461	10	,	,	PUNCT
ftr-415	1461	11	pub	pub	NOUN
ftr-415	1461	12	.	.	PUNCT
ftr-415	1462	1	l.	l.	PROPN
ftr-415	1462	2	no	no	INTJ
ftr-415	1462	3	.	.	PUNCT
ftr-415	1463	1	107	107	NUM
ftr-415	1463	2	-	-	SYM
ftr-415	1463	3	147	147	NUM
ftr-415	1463	4	,	,	PUNCT
ftr-415	1463	5	116	116	NUM
ftr-415	1463	6	stat	stat	NOUN
ftr-415	1463	7	.	.	PUNCT
ftr-415	1464	1	21	21	NUM
ftr-415	1464	2	(	(	PUNCT
ftr-415	1464	3	3/9/02	3/9/02	NUM
ftr-415	1464	4	)	)	PUNCT
ftr-415	1464	5	,	,	PUNCT
ftr-415	1464	6	reverses	reverse	VERB
ftr-415	1464	7	the	the	DET
ftr-415	1464	8	result	result	NOUN
ftr-415	1464	9	of	of	ADP
ftr-415	1464	10	gitlitz	gitlitz	PROPN
ftr-415	1464	11	v.	v.	ADP
ftr-415	1464	12	commissioner	commissioner	NOUN
ftr-415	1464	13	,	,	PUNCT
ftr-415	1464	14	531	531	NUM
ftr-415	1464	15	u.s	u.s	PROPN
ftr-415	1464	16	.	.	PROPN
ftr-415	1464	17	206	206	NUM
ftr-415	1464	18	(	(	PUNCT
ftr-415	1464	19	2001	2001	NUM
ftr-415	1464	20	)	)	PUNCT
ftr-415	1464	21	,	,	PUNCT
ftr-415	1464	22	by	by	ADP
ftr-415	1464	23	amending	amend	VERB
ftr-415	1464	24	§	§	PROPN
ftr-415	1464	25	108(d)(7)(a	108(d)(7)(a	NOUN
ftr-415	1464	26	)	)	PUNCT
ftr-415	1464	27	to	to	PART
ftr-415	1464	28	provide	provide	VERB
ftr-415	1464	29	that	that	SCONJ
ftr-415	1464	30	excluded	exclude	VERB
ftr-415	1464	31	cancellation	cancellation	NOUN
ftr-415	1464	32	of	of	ADP
ftr-415	1464	33	indebtedness	indebtedness	NOUN
ftr-415	1464	34	income	income	NOUN
ftr-415	1464	35	of	of	ADP
ftr-415	1464	36	s	s	PART
ftr-415	1464	37	corporations	corporation	NOUN
ftr-415	1464	38	is	be	AUX
ftr-415	1464	39	not	not	PART
ftr-415	1464	40	to	to	PART
ftr-415	1464	41	result	result	VERB
ftr-415	1464	42	in	in	ADP
ftr-415	1464	43	an	an	DET
ftr-415	1464	44	adjustment	adjustment	NOUN
ftr-415	1464	45	to	to	ADP
ftr-415	1464	46	the	the	DET
ftr-415	1464	47	basis	basis	NOUN
ftr-415	1464	48	of	of	ADP
ftr-415	1464	49	the	the	DET
ftr-415	1464	50	stock	stock	NOUN
ftr-415	1464	51	in	in	ADP
ftr-415	1464	52	the	the	DET
ftr-415	1464	53	hands	hand	NOUN
ftr-415	1464	54	of	of	ADP
ftr-415	1464	55	shareholders	shareholder	NOUN
ftr-415	1464	56	.	.	PUNCT
ftr-415	1465	1	the	the	DET
ftr-415	1465	2	statutory	statutory	ADJ
ftr-415	1465	3	rule	rule	NOUN
ftr-415	1465	4	is	be	AUX
ftr-415	1465	5	applicable	applicable	ADJ
ftr-415	1465	6	to	to	ADP
ftr-415	1465	7	discharges	discharge	NOUN
ftr-415	1465	8	of	of	ADP
ftr-415	1465	9	indebtedness	indebtedness	NOUN
ftr-415	1465	10	after	after	ADP
ftr-415	1465	11	10/11/01	10/11/01	PROPN
ftr-415	1465	12	(	(	PUNCT
ftr-415	1465	13	but	but	CCONJ
ftr-415	1465	14	not	not	PART
ftr-415	1465	15	to	to	ADP
ftr-415	1465	16	discharges	discharge	NOUN
ftr-415	1465	17	of	of	ADP
ftr-415	1465	18	indebtedness	indebtedness	NOUN
ftr-415	1465	19	before	before	SCONJ
ftr-415	1465	20	3/1/02	3/1/02	NUM
ftr-415	1465	21	pursuant	pursuant	NOUN
ftr-415	1465	22	to	to	ADP
ftr-415	1465	23	a	a	DET
ftr-415	1465	24	plan	plan	NOUN
ftr-415	1465	25	of	of	ADP
ftr-415	1465	26	reorganization	reorganization	NOUN
ftr-415	1465	27	filed	file	VERB
ftr-415	1465	28	with	with	ADP
ftr-415	1465	29	the	the	DET
ftr-415	1465	30	bankruptcy	bankruptcy	NOUN
ftr-415	1465	31	court	court	NOUN
ftr-415	1465	32	on	on	ADP
ftr-415	1465	33	or	or	CCONJ
ftr-415	1465	34	before	before	ADP
ftr-415	1465	35	10/11/01	10/11/01	NUM
ftr-415	1465	36	)	)	PUNCT
ftr-415	1465	37	.	.	PUNCT
ftr-415	1466	1	2	2	X
ftr-415	1466	2	.	.	X
ftr-415	1466	3	esbt	esbt	NOUN
ftr-415	1466	4	regulations	regulation	NOUN
ftr-415	1466	5	are	be	AUX
ftr-415	1466	6	now	now	ADV
ftr-415	1466	7	final	final	ADJ
ftr-415	1466	8	.	.	PUNCT
ftr-415	1467	1	t.d	t.d	PROPN
ftr-415	1467	2	.	.	PROPN
ftr-415	1467	3	8994	8994	NUM
ftr-415	1467	4	,	,	PUNCT
ftr-415	1467	5	electing	elect	VERB
ftr-415	1467	6	small	small	ADJ
ftr-415	1467	7	business	business	NOUN
ftr-415	1467	8	trusts	trust	NOUN
ftr-415	1467	9	,	,	PUNCT
ftr-415	1467	10	67	67	NUM
ftr-415	1467	11	f.r	f.r	NOUN
ftr-415	1467	12	.	.	PROPN
ftr-415	1467	13	34388	34388	NUM
ftr-415	1467	14	(	(	PUNCT
ftr-415	1467	15	5/14/02	5/14/02	NUM
ftr-415	1467	16	)	)	PUNCT
ftr-415	1467	17	.	.	PUNCT
ftr-415	1468	1	the	the	DET
ftr-415	1468	2	treasury	treasury	PROPN
ftr-415	1468	3	department	department	PROPN
ftr-415	1468	4	has	have	AUX
ftr-415	1468	5	promulgated	promulgate	VERB
ftr-415	1468	6	final	final	ADJ
ftr-415	1468	7	regulations	regulation	NOUN
ftr-415	1468	8	regarding	regard	VERB
ftr-415	1468	9	the	the	DET
ftr-415	1468	10	qualification	qualification	NOUN
ftr-415	1468	11	and	and	CCONJ
ftr-415	1468	12	treatment	treatment	NOUN
ftr-415	1468	13	of	of	ADP
ftr-415	1468	14	electing	elect	VERB
ftr-415	1468	15	small	small	ADJ
ftr-415	1468	16	business	business	NOUN
ftr-415	1468	17	trusts	trust	NOUN
ftr-415	1468	18	(	(	PUNCT
ftr-415	1468	19	esbts	esbt	NOUN
ftr-415	1468	20	)	)	PUNCT
ftr-415	1468	21	which	which	PRON
ftr-415	1468	22	reflect	reflect	VERB
ftr-415	1468	23	amendments	amendment	NOUN
ftr-415	1468	24	in	in	ADP
ftr-415	1468	25	the	the	DET
ftr-415	1468	26	small	small	ADJ
ftr-415	1468	27	business	business	NOUN
ftr-415	1468	28	job	job	NOUN
ftr-415	1468	29	protection	protection	NOUN
ftr-415	1468	30	act	act	NOUN
ftr-415	1468	31	of	of	ADP
ftr-415	1468	32	1996	1996	NUM
ftr-415	1468	33	,	,	PUNCT
ftr-415	1468	34	pub	pub	NOUN
ftr-415	1468	35	.	.	PUNCT
ftr-415	1469	1	l.	l.	PROPN
ftr-415	1469	2	no	no	INTJ
ftr-415	1469	3	.	.	PROPN
ftr-415	1470	1	104	104	NUM
ftr-415	1470	2	-	-	SYM
ftr-415	1470	3	188	188	NUM
ftr-415	1470	4	,	,	PUNCT
ftr-415	1470	5	110	110	NUM
ftr-415	1470	6	stat	stat	NOUN
ftr-415	1470	7	.	.	PUNCT
ftr-415	1471	1	1755	1755	NUM
ftr-415	1471	2	132	132	NUM
ftr-415	1471	3	florida	florida	PROPN
ftr-415	1471	4	tax	tax	NOUN
ftr-415	1471	5	review	review	NOUN
ftr-415	1472	1	[	[	X
ftr-415	1472	2	vol.6	vol.6	X
ftr-415	1472	3	:	:	PUNCT
ftr-415	1472	4	si	si	X
ftr-415	1472	5	(	(	PUNCT
ftr-415	1472	6	8/20/96	8/20/96	NUM
ftr-415	1472	7	)	)	PUNCT
ftr-415	1472	8	,	,	PUNCT
ftr-415	1472	9	the	the	DET
ftr-415	1472	10	taxpayer	taxpayer	NOUN
ftr-415	1472	11	relief	relief	PROPN
ftr-415	1472	12	act	act	NOUN
ftr-415	1472	13	of	of	ADP
ftr-415	1472	14	1997	1997	NUM
ftr-415	1472	15	,	,	PUNCT
ftr-415	1472	16	pub	pub	NOUN
ftr-415	1472	17	.	.	PUNCT
ftr-415	1473	1	l.	l.	PROPN
ftr-415	1473	2	no	no	INTJ
ftr-415	1473	3	.	.	PROPN
ftr-415	1474	1	105	105	NUM
ftr-415	1474	2	-	-	SYM
ftr-415	1474	3	34	34	NUM
ftr-415	1474	4	,	,	PUNCT
ftr-415	1474	5	111	111	NUM
ftr-415	1474	6	stat	stat	NOUN
ftr-415	1474	7	.	.	PUNCT
ftr-415	1475	1	788	788	NUM
ftr-415	1475	2	(	(	PUNCT
ftr-415	1475	3	8/5/97	8/5/97	NUM
ftr-415	1475	4	)	)	PUNCT
ftr-415	1475	5	,	,	PUNCT
ftr-415	1475	6	and	and	CCONJ
ftr-415	1475	7	§	§	PROPN
ftr-415	1475	8	316	316	NUM
ftr-415	1475	9	of	of	ADP
ftr-415	1475	10	the	the	DET
ftr-415	1475	11	community	community	NOUN
ftr-415	1475	12	renewal	renewal	NOUN
ftr-415	1475	13	tax	tax	NOUN
ftr-415	1475	14	relief	relief	NOUN
ftr-415	1475	15	act	act	NOUN
ftr-415	1475	16	of	of	ADP
ftr-415	1475	17	2000	2000	NUM
ftr-415	1475	18	,	,	PUNCT
ftr-415	1475	19	pub	pub	NOUN
ftr-415	1475	20	.	.	PUNCT
ftr-415	1476	1	l.	l.	PROPN
ftr-415	1476	2	no	no	INTJ
ftr-415	1476	3	.	.	PROPN
ftr-415	1477	1	106	106	NUM
ftr-415	1477	2	-	-	SYM
ftr-415	1477	3	554	554	NUM
ftr-415	1477	4	(	(	PUNCT
ftr-415	1477	5	12/15/00	12/15/00	PROPN
ftr-415	1477	6	)	)	PUNCT
ftr-415	1477	7	.	.	PUNCT
ftr-415	1478	1	regulation	regulation	NOUN
ftr-415	1478	2	§	§	PROPN
ftr-415	1478	3	1.641(c)-1	1.641(c)-1	NUM
ftr-415	1478	4	and	and	CCONJ
ftr-415	1478	5	the	the	DET
ftr-415	1478	6	amendments	amendment	NOUN
ftr-415	1478	7	to	to	ADP
ftr-415	1478	8	reg	reg	NOUN
ftr-415	1478	9	.	.	PUNCT
ftr-415	1479	1	§	§	PROPN
ftr-415	1479	2	1.1361	1.1361	NUM
ftr-415	1479	3	-	-	SYM
ftr-415	1479	4	1	1	NUM
ftr-415	1479	5	implement	implement	VERB
ftr-415	1479	6	§	§	PROPN
ftr-415	1479	7	1361(f	1361(f	NUM
ftr-415	1479	8	)	)	PUNCT
ftr-415	1479	9	,	,	PUNCT
ftr-415	1479	10	permitting	permit	VERB
ftr-415	1479	11	esbts	esbt	NOUN
ftr-415	1479	12	to	to	PART
ftr-415	1479	13	be	be	AUX
ftr-415	1479	14	permitted	permit	VERB
ftr-415	1479	15	s	s	PART
ftr-415	1479	16	corporation	corporation	NOUN
ftr-415	1479	17	shareholders	shareholder	NOUN
ftr-415	1479	18	.	.	PUNCT
ftr-415	1480	1	under	under	ADP
ftr-415	1480	2	the	the	DET
ftr-415	1480	3	final	final	ADJ
ftr-415	1480	4	regulations	regulation	NOUN
ftr-415	1480	5	,	,	PUNCT
ftr-415	1480	6	temporary	temporary	ADJ
ftr-415	1480	7	waivers	waiver	NOUN
ftr-415	1480	8	of	of	ADP
ftr-415	1480	9	powers	power	NOUN
ftr-415	1480	10	of	of	ADP
ftr-415	1480	11	appointment	appointment	NOUN
ftr-415	1480	12	do	do	AUX
ftr-415	1480	13	not	not	PART
ftr-415	1480	14	eliminate	eliminate	VERB
ftr-415	1480	15	a	a	DET
ftr-415	1480	16	beneficiary	beneficiary	NOUN
ftr-415	1480	17	,	,	PUNCT
ftr-415	1480	18	but	but	CCONJ
ftr-415	1480	19	a	a	DET
ftr-415	1480	20	permanent	permanent	ADJ
ftr-415	1480	21	release	release	NOUN
ftr-415	1480	22	will	will	AUX
ftr-415	1480	23	be	be	AUX
ftr-415	1480	24	effective	effective	ADJ
ftr-415	1480	25	.	.	PUNCT
ftr-415	1481	1	“	"	PUNCT
ftr-415	1481	2	negligible	negligible	ADJ
ftr-415	1481	3	”	"	PUNCT
ftr-415	1481	4	future	future	ADJ
ftr-415	1481	5	interests	interest	NOUN
ftr-415	1481	6	are	be	AUX
ftr-415	1481	7	disregarded	disregarded	ADJ
ftr-415	1481	8	.	.	PUNCT
ftr-415	1482	1	if	if	SCONJ
ftr-415	1482	2	a	a	DET
ftr-415	1482	3	grantor	grantor	NOUN
ftr-415	1482	4	trust	trust	NOUN
ftr-415	1482	5	makes	make	VERB
ftr-415	1482	6	an	an	DET
ftr-415	1482	7	esbt	esbt	NOUN
ftr-415	1482	8	election	election	NOUN
ftr-415	1482	9	,	,	PUNCT
ftr-415	1482	10	the	the	DET
ftr-415	1482	11	trust	trust	NOUN
ftr-415	1482	12	consists	consist	VERB
ftr-415	1482	13	of	of	ADP
ftr-415	1482	14	a	a	DET
ftr-415	1482	15	grantor	grantor	NOUN
ftr-415	1482	16	portion	portion	NOUN
ftr-415	1482	17	and	and	CCONJ
ftr-415	1482	18	a	a	DET
ftr-415	1482	19	non	non	ADJ
ftr-415	1482	20	-	-	ADJ
ftr-415	1482	21	s	s	ADJ
ftr-415	1482	22	portion	portion	NOUN
ftr-415	1482	23	,	,	PUNCT
ftr-415	1482	24	subject	subject	ADJ
ftr-415	1482	25	to	to	ADP
ftr-415	1482	26	normal	normal	ADJ
ftr-415	1482	27	rules	rule	NOUN
ftr-415	1482	28	,	,	PUNCT
ftr-415	1482	29	and	and	CCONJ
ftr-415	1482	30	an	an	DET
ftr-415	1482	31	s	s	NOUN
ftr-415	1482	32	portion	portion	NOUN
ftr-415	1482	33	,	,	PUNCT
ftr-415	1482	34	subject	subject	ADJ
ftr-415	1482	35	to	to	ADP
ftr-415	1482	36	§	§	PROPN
ftr-415	1482	37	641(c	641(c	PROPN
ftr-415	1482	38	)	)	PUNCT
ftr-415	1482	39	.	.	PUNCT
ftr-415	1483	1	when	when	SCONJ
ftr-415	1483	2	a	a	DET
ftr-415	1483	3	trust	trust	NOUN
ftr-415	1483	4	consists	consist	VERB
ftr-415	1483	5	of	of	ADP
ftr-415	1483	6	an	an	DET
ftr-415	1483	7	s	s	NOUN
ftr-415	1483	8	-	-	PUNCT
ftr-415	1483	9	portion	portion	NOUN
ftr-415	1483	10	and	and	CCONJ
ftr-415	1483	11	a	a	DET
ftr-415	1483	12	non	non	ADJ
ftr-415	1483	13	-	-	ADJ
ftr-415	1483	14	s	s	ADJ
ftr-415	1483	15	portion	portion	NOUN
ftr-415	1483	16	,	,	PUNCT
ftr-415	1483	17	the	the	DET
ftr-415	1483	18	source	source	NOUN
ftr-415	1483	19	of	of	ADP
ftr-415	1483	20	distributions	distribution	NOUN
ftr-415	1483	21	controls	control	VERB
ftr-415	1483	22	their	their	PRON
ftr-415	1483	23	taxation	taxation	NOUN
ftr-415	1483	24	to	to	ADP
ftr-415	1483	25	beneficiaries	beneficiary	NOUN
ftr-415	1483	26	.	.	PUNCT
ftr-415	1484	1	a	a	DET
ftr-415	1484	2	qsst	qsst	NOUN
ftr-415	1484	3	may	may	AUX
ftr-415	1484	4	convert	convert	VERB
ftr-415	1484	5	to	to	ADP
ftr-415	1484	6	an	an	DET
ftr-415	1484	7	esbt	esbt	NOUN
ftr-415	1484	8	;	;	PUNCT
ftr-415	1484	9	an	an	DET
ftr-415	1484	10	esbt	esbt	NOUN
ftr-415	1484	11	can	can	AUX
ftr-415	1484	12	convert	convert	VERB
ftr-415	1484	13	to	to	ADP
ftr-415	1484	14	a	a	DET
ftr-415	1484	15	qsst	qsst	NOUN
ftr-415	1484	16	if	if	SCONJ
ftr-415	1484	17	it	it	PRON
ftr-415	1484	18	qualifies	qualify	VERB
ftr-415	1484	19	.	.	PUNCT
ftr-415	1485	1	the	the	DET
ftr-415	1485	2	final	final	ADJ
ftr-415	1485	3	regulations	regulation	NOUN
ftr-415	1485	4	[	[	X
ftr-415	1485	5	reg	reg	NOUN
ftr-415	1485	6	.	.	PUNCT
ftr-415	1486	1	§	§	PROPN
ftr-415	1486	2	1.4444	1.4444	NUM
ftr-415	1486	3	]	]	PUNCT
ftr-415	1486	4	provide	provide	VERB
ftr-415	1486	5	that	that	SCONJ
ftr-415	1486	6	an	an	DET
ftr-415	1486	7	esbt	esbt	NOUN
ftr-415	1486	8	,	,	PUNCT
ftr-415	1486	9	or	or	CCONJ
ftr-415	1486	10	a	a	DET
ftr-415	1486	11	trust	trust	NOUN
ftr-415	1486	12	described	describe	VERB
ftr-415	1486	13	in	in	ADP
ftr-415	1486	14	§	§	PROPN
ftr-415	1486	15	401(a	401(a	PROPN
ftr-415	1486	16	)	)	PUNCT
ftr-415	1486	17	or	or	CCONJ
ftr-415	1486	18	a	a	DET
ftr-415	1486	19	§	§	ADJ
ftr-415	1486	20	501(c)(3	501(c)(3	NUM
ftr-415	1486	21	)	)	PUNCT
ftr-415	1486	22	entity	entity	NOUN
ftr-415	1486	23	that	that	PRON
ftr-415	1486	24	is	be	AUX
ftr-415	1486	25	tax	tax	NOUN
ftr-415	1486	26	-	-	PUNCT
ftr-415	1486	27	exempt	exempt	ADJ
ftr-415	1486	28	under	under	ADP
ftr-415	1486	29	§	§	PROPN
ftr-415	1486	30	501(a	501(a	PROPN
ftr-415	1486	31	)	)	PUNCT
ftr-415	1486	32	,	,	PUNCT
ftr-415	1486	33	is	be	AUX
ftr-415	1486	34	not	not	PART
ftr-415	1486	35	treated	treat	VERB
ftr-415	1486	36	as	as	ADP
ftr-415	1486	37	a	a	DET
ftr-415	1486	38	deferral	deferral	ADJ
ftr-415	1486	39	entity	entity	NOUN
ftr-415	1486	40	for	for	ADP
ftr-415	1486	41	purposes	purpose	NOUN
ftr-415	1486	42	of	of	ADP
ftr-415	1486	43	temp	temp	NOUN
ftr-415	1486	44	.	.	PUNCT
ftr-415	1487	1	reg	reg	NOUN
ftr-415	1487	2	.	.	PUNCT
ftr-415	1488	1	§	§	PROPN
ftr-415	1488	2	1.444–2	1.444–2	NUM
ftr-415	1488	3	t.	t.	NOUN
ftr-415	1488	4	3	3	NUM
ftr-415	1488	5	.	.	PUNCT
ftr-415	1489	1	what	what	PRON
ftr-415	1489	2	happens	happen	VERB
ftr-415	1489	3	when	when	SCONJ
ftr-415	1489	4	subchapter	subchapter	NOUN
ftr-415	1489	5	s	s	NOUN
ftr-415	1489	6	and	and	CCONJ
ftr-415	1489	7	subchapter	subchapter	PROPN
ftr-415	1489	8	k	k	PROPN
ftr-415	1489	9	collide	collide	NOUN
ftr-415	1489	10	?	?	PUNCT
ftr-415	1490	1	a.	a.	NOUN
ftr-415	1490	2	in	in	ADP
ftr-415	1490	3	the	the	DET
ftr-415	1490	4	tax	tax	NOUN
ftr-415	1490	5	court	court	NOUN
ftr-415	1490	6	,	,	PUNCT
ftr-415	1490	7	the	the	DET
ftr-415	1490	8	aggregate	aggregate	ADJ
ftr-415	1490	9	theory	theory	NOUN
ftr-415	1490	10	of	of	ADP
ftr-415	1490	11	partnership	partnership	NOUN
ftr-415	1490	12	taxation	taxation	NOUN
ftr-415	1490	13	was	be	AUX
ftr-415	1490	14	applied	apply	VERB
ftr-415	1490	15	.	.	PUNCT
ftr-415	1491	1	coggin	coggin	PROPN
ftr-415	1491	2	automotive	automotive	PROPN
ftr-415	1491	3	corp	corp	PROPN
ftr-415	1491	4	.	.	PROPN
ftr-415	1492	1	v.	v.	PROPN
ftr-415	1492	2	commissioner	commissioner	PROPN
ftr-415	1492	3	,	,	PUNCT
ftr-415	1492	4	115	115	NUM
ftr-415	1492	5	t.c	t.c	PROPN
ftr-415	1492	6	.	.	PROPN
ftr-415	1492	7	349	349	NUM
ftr-415	1492	8	(	(	PUNCT
ftr-415	1492	9	10/18/00	10/18/00	NUM
ftr-415	1492	10	)	)	PUNCT
ftr-415	1492	11	.	.	PUNCT
ftr-415	1493	1	taxpayer	taxpayer	NOUN
ftr-415	1493	2	originally	originally	ADV
ftr-415	1493	3	was	be	AUX
ftr-415	1493	4	a	a	DET
ftr-415	1493	5	holding	hold	VERB
ftr-415	1493	6	company	company	NOUN
ftr-415	1493	7	that	that	PRON
ftr-415	1493	8	had	have	VERB
ftr-415	1493	9	a	a	DET
ftr-415	1493	10	number	number	NOUN
ftr-415	1493	11	of	of	ADP
ftr-415	1493	12	controlled	control	VERB
ftr-415	1493	13	subsidiaries	subsidiary	NOUN
ftr-415	1493	14	engaged	engage	VERB
ftr-415	1493	15	in	in	ADP
ftr-415	1493	16	the	the	DET
ftr-415	1493	17	retail	retail	ADJ
ftr-415	1493	18	sale	sale	NOUN
ftr-415	1493	19	of	of	ADP
ftr-415	1493	20	motor	motor	NOUN
ftr-415	1493	21	vehicles	vehicle	NOUN
ftr-415	1493	22	.	.	PUNCT
ftr-415	1494	1	the	the	DET
ftr-415	1494	2	subsidiaries	subsidiary	NOUN
ftr-415	1494	3	maintained	maintain	VERB
ftr-415	1494	4	their	their	PRON
ftr-415	1494	5	inventories	inventory	NOUN
ftr-415	1494	6	under	under	ADP
ftr-415	1494	7	the	the	DET
ftr-415	1494	8	lifo	lifo	NOUN
ftr-415	1494	9	method	method	NOUN
ftr-415	1494	10	and	and	CCONJ
ftr-415	1494	11	all	all	PRON
ftr-415	1494	12	of	of	ADP
ftr-415	1494	13	the	the	DET
ftr-415	1494	14	corporations	corporation	NOUN
ftr-415	1494	15	filed	file	VERB
ftr-415	1494	16	a	a	DET
ftr-415	1494	17	consolidated	consolidated	ADJ
ftr-415	1494	18	return	return	NOUN
ftr-415	1494	19	.	.	PUNCT
ftr-415	1495	1	in	in	ADP
ftr-415	1495	2	1993	1993	NUM
ftr-415	1495	3	,	,	PUNCT
ftr-415	1495	4	the	the	DET
ftr-415	1495	5	taxpayer	taxpayer	NOUN
ftr-415	1495	6	restructured	restructure	VERB
ftr-415	1495	7	to	to	PART
ftr-415	1495	8	make	make	VERB
ftr-415	1495	9	an	an	DET
ftr-415	1495	10	s	s	NOUN
ftr-415	1495	11	election	election	NOUN
ftr-415	1495	12	.	.	PUNCT
ftr-415	1496	1	six	six	NUM
ftr-415	1496	2	new	new	PROPN
ftr-415	1496	3	s	s	PART
ftr-415	1496	4	corporations	corporation	NOUN
ftr-415	1496	5	were	be	AUX
ftr-415	1496	6	formed	form	VERB
ftr-415	1496	7	to	to	PART
ftr-415	1496	8	become	become	VERB
ftr-415	1496	9	the	the	DET
ftr-415	1496	10	general	general	ADJ
ftr-415	1496	11	partners	partner	NOUN
ftr-415	1496	12	in	in	ADP
ftr-415	1496	13	six	six	NUM
ftr-415	1496	14	limited	limited	ADJ
ftr-415	1496	15	partnerships	partnership	NOUN
ftr-415	1496	16	.	.	PUNCT
ftr-415	1497	1	each	each	DET
ftr-415	1497	2	subsidiary	subsidiary	NOUN
ftr-415	1497	3	contributed	contribute	VERB
ftr-415	1497	4	its	its	PRON
ftr-415	1497	5	dealership	dealership	NOUN
ftr-415	1497	6	assets	asset	NOUN
ftr-415	1497	7	to	to	ADP
ftr-415	1497	8	a	a	DET
ftr-415	1497	9	limited	limited	ADJ
ftr-415	1497	10	partnership	partnership	NOUN
ftr-415	1497	11	in	in	ADP
ftr-415	1497	12	exchange	exchange	NOUN
ftr-415	1497	13	for	for	ADP
ftr-415	1497	14	a	a	DET
ftr-415	1497	15	limited	limited	ADJ
ftr-415	1497	16	partnership	partnership	NOUN
ftr-415	1497	17	interest	interest	NOUN
ftr-415	1497	18	,	,	PUNCT
ftr-415	1497	19	following	follow	VERB
ftr-415	1497	20	which	which	PRON
ftr-415	1497	21	the	the	DET
ftr-415	1497	22	subsidiaries	subsidiary	NOUN
ftr-415	1497	23	were	be	AUX
ftr-415	1497	24	liquidated	liquidate	VERB
ftr-415	1497	25	and	and	CCONJ
ftr-415	1497	26	the	the	DET
ftr-415	1497	27	taxpayer	taxpayer	NOUN
ftr-415	1497	28	became	become	VERB
ftr-415	1497	29	the	the	DET
ftr-415	1497	30	limited	limited	ADJ
ftr-415	1497	31	partner	partner	NOUN
ftr-415	1497	32	in	in	ADP
ftr-415	1497	33	each	each	PRON
ftr-415	1497	34	.	.	PUNCT
ftr-415	1498	1	the	the	DET
ftr-415	1498	2	commissioner	commissioner	NOUN
ftr-415	1498	3	asserted	assert	VERB
ftr-415	1498	4	that	that	SCONJ
ftr-415	1498	5	the	the	DET
ftr-415	1498	6	taxpayer	taxpayer	NOUN
ftr-415	1498	7	’s	’s	PART
ftr-415	1498	8	conversion	conversion	NOUN
ftr-415	1498	9	to	to	ADP
ftr-415	1498	10	an	an	DET
ftr-415	1498	11	s	s	NOUN
ftr-415	1498	12	corporation	corporation	NOUN
ftr-415	1498	13	triggered	trigger	VERB
ftr-415	1498	14	the	the	DET
ftr-415	1498	15	inclusion	inclusion	NOUN
ftr-415	1498	16	of	of	ADP
ftr-415	1498	17	the	the	DET
ftr-415	1498	18	affiliated	affiliated	ADJ
ftr-415	1498	19	group	group	NOUN
ftr-415	1498	20	’s	’s	PART
ftr-415	1498	21	pre	pre	ADJ
ftr-415	1498	22	-	-	ADJ
ftr-415	1498	23	s	s	ADJ
ftr-415	1498	24	-	-	PUNCT
ftr-415	1498	25	election	election	NOUN
ftr-415	1498	26	lifo	lifo	NOUN
ftr-415	1498	27	reserves	reserve	NOUN
ftr-415	1498	28	(	(	PUNCT
ftr-415	1498	29	approximately	approximately	ADV
ftr-415	1498	30	$	$	SYM
ftr-415	1498	31	5	5	NUM
ftr-415	1498	32	million	million	NUM
ftr-415	1498	33	)	)	PUNCT
ftr-415	1498	34	under	under	ADP
ftr-415	1498	35	§	§	PROPN
ftr-415	1498	36	1363(d	1363(d	NUM
ftr-415	1498	37	)	)	PUNCT
ftr-415	1498	38	.	.	PUNCT
ftr-415	1499	1	the	the	DET
ftr-415	1499	2	commissioner	commissioner	NOUN
ftr-415	1499	3	argued	argue	VERB
ftr-415	1499	4	alternatively	alternatively	ADV
ftr-415	1499	5	(	(	PUNCT
ftr-415	1499	6	1	1	X
ftr-415	1499	7	)	)	PUNCT
ftr-415	1499	8	that	that	SCONJ
ftr-415	1499	9	the	the	DET
ftr-415	1499	10	restructuring	restructuring	NOUN
ftr-415	1499	11	should	should	AUX
ftr-415	1499	12	be	be	AUX
ftr-415	1499	13	disregarded	disregard	VERB
ftr-415	1499	14	because	because	SCONJ
ftr-415	1499	15	it	it	PRON
ftr-415	1499	16	had	have	VERB
ftr-415	1499	17	no	no	DET
ftr-415	1499	18	purpose	purpose	NOUN
ftr-415	1499	19	independent	independent	ADJ
ftr-415	1499	20	of	of	ADP
ftr-415	1499	21	tax	tax	NOUN
ftr-415	1499	22	consequences	consequence	NOUN
ftr-415	1499	23	,	,	PUNCT
ftr-415	1499	24	and	and	CCONJ
ftr-415	1499	25	(	(	PUNCT
ftr-415	1499	26	2	2	X
ftr-415	1499	27	)	)	PUNCT
ftr-415	1499	28	that	that	SCONJ
ftr-415	1499	29	under	under	ADP
ftr-415	1499	30	the	the	DET
ftr-415	1499	31	aggregate	aggregate	ADJ
ftr-415	1499	32	approach	approach	NOUN
ftr-415	1499	33	to	to	ADP
ftr-415	1499	34	partnerships	partnership	NOUN
ftr-415	1499	35	,	,	PUNCT
ftr-415	1499	36	a	a	DET
ftr-415	1499	37	pro	pro	ADJ
ftr-415	1499	38	rata	rata	ADJ
ftr-415	1499	39	share	share	NOUN
ftr-415	1499	40	of	of	ADP
ftr-415	1499	41	the	the	DET
ftr-415	1499	42	pre	pre	ADJ
ftr-415	1499	43	-	-	ADJ
ftr-415	1499	44	s	s	ADJ
ftr-415	1499	45	-	-	PUNCT
ftr-415	1499	46	election	election	NOUN
ftr-415	1499	47	lifo	lifo	NOUN
ftr-415	1499	48	reserves	reserve	NOUN
ftr-415	1499	49	(	(	PUNCT
ftr-415	1499	50	approximately	approximately	ADV
ftr-415	1499	51	$	$	SYM
ftr-415	1499	52	4.8	4.8	NUM
ftr-415	1499	53	million	million	NUM
ftr-415	1499	54	)	)	PUNCT
ftr-415	1499	55	was	be	AUX
ftr-415	1499	56	attributable	attributable	ADJ
ftr-415	1499	57	to	to	ADP
ftr-415	1499	58	the	the	DET
ftr-415	1499	59	taxpayer	taxpayer	NOUN
ftr-415	1499	60	as	as	ADP
ftr-415	1499	61	a	a	DET
ftr-415	1499	62	partner	partner	NOUN
ftr-415	1499	63	.	.	PUNCT
ftr-415	1500	1	the	the	DET
ftr-415	1500	2	tax	tax	NOUN
ftr-415	1500	3	court	court	NOUN
ftr-415	1500	4	(	(	PUNCT
ftr-415	1500	5	judge	judge	PROPN
ftr-415	1500	6	jacobs	jacobs	PROPN
ftr-415	1500	7	)	)	PUNCT
ftr-415	1500	8	rejected	reject	VERB
ftr-415	1500	9	the	the	DET
ftr-415	1500	10	commissioner	commissioner	NOUN
ftr-415	1500	11	’s	’s	PART
ftr-415	1500	12	first	first	ADJ
ftr-415	1500	13	argument	argument	NOUN
ftr-415	1500	14	,	,	PUNCT
ftr-415	1500	15	holding	hold	VERB
ftr-415	1500	16	that	that	SCONJ
ftr-415	1500	17	the	the	DET
ftr-415	1500	18	restructuring	restructuring	NOUN
ftr-415	1500	19	was	be	AUX
ftr-415	1500	20	a	a	DET
ftr-415	1500	21	genuine	genuine	ADJ
ftr-415	1500	22	multiple	multiple	ADJ
ftr-415	1500	23	-	-	PUNCT
ftr-415	1500	24	party	party	NOUN
ftr-415	1500	25	transaction	transaction	NOUN
ftr-415	1500	26	with	with	ADP
ftr-415	1500	27	economic	economic	ADJ
ftr-415	1500	28	substance	substance	NOUN
ftr-415	1500	29	,	,	PUNCT
ftr-415	1500	30	compelled	compel	VERB
ftr-415	1500	31	by	by	ADP
ftr-415	1500	32	business	business	NOUN
ftr-415	1500	33	realities	reality	NOUN
ftr-415	1500	34	and	and	CCONJ
ftr-415	1500	35	imbued	imbue	VERB
ftr-415	1500	36	with	with	ADP
ftr-415	1500	37	tax	tax	NOUN
ftr-415	1500	38	-	-	PUNCT
ftr-415	1500	39	independent	independent	ADJ
ftr-415	1500	40	considerations	consideration	NOUN
ftr-415	1500	41	.	.	PUNCT
ftr-415	1501	1	but	but	CCONJ
ftr-415	1501	2	judge	judge	PROPN
ftr-415	1501	3	jacobs	jacobs	PROPN
ftr-415	1501	4	accepted	accept	VERB
ftr-415	1501	5	the	the	DET
ftr-415	1501	6	commissioner	commissioner	NOUN
ftr-415	1501	7	’s	’s	PART
ftr-415	1501	8	second	second	ADJ
ftr-415	1501	9	argument	argument	NOUN
ftr-415	1501	10	,	,	PUNCT
ftr-415	1501	11	holding	hold	VERB
ftr-415	1501	12	that	that	DET
ftr-415	1501	13	application	application	NOUN
ftr-415	1501	14	of	of	ADP
ftr-415	1501	15	the	the	DET
ftr-415	1501	16	aggregate	aggregate	ADJ
ftr-415	1501	17	approach	approach	NOUN
ftr-415	1501	18	[	[	X
ftr-415	1501	19	rather	rather	ADV
ftr-415	1501	20	than	than	ADP
ftr-415	1501	21	the	the	DET
ftr-415	1501	22	entity	entity	NOUN
ftr-415	1501	23	approach	approach	NOUN
ftr-415	1501	24	]	]	PUNCT
ftr-415	1501	25	to	to	PART
ftr-415	1501	26	partnership	partnership	NOUN
ftr-415	1501	27	taxation	taxation	NOUN
ftr-415	1501	28	furthered	further	VERB
ftr-415	1501	29	the	the	DET
ftr-415	1501	30	purpose	purpose	NOUN
ftr-415	1501	31	of	of	ADP
ftr-415	1501	32	§	§	PROPN
ftr-415	1501	33	1363(d	1363(d	NOUN
ftr-415	1501	34	)	)	PUNCT
ftr-415	1501	35	.	.	PUNCT
ftr-415	1502	1	thus	thus	ADV
ftr-415	1502	2	,	,	PUNCT
ftr-415	1502	3	the	the	DET
ftr-415	1502	4	taxpayer	taxpayer	NOUN
ftr-415	1502	5	was	be	AUX
ftr-415	1502	6	treated	treat	VERB
ftr-415	1502	7	as	as	ADP
ftr-415	1502	8	owning	own	VERB
ftr-415	1502	9	a	a	DET
ftr-415	1502	10	pro	pro	ADJ
ftr-415	1502	11	rata	rata	ADJ
ftr-415	1502	12	share	share	NOUN
ftr-415	1502	13	of	of	ADP
ftr-415	1502	14	the	the	DET
ftr-415	1502	15	partnerships	partnership	NOUN
ftr-415	1502	16	’	'	PUNCT
ftr-415	1502	17	inventories	inventory	NOUN
ftr-415	1502	18	and	and	CCONJ
ftr-415	1502	19	as	as	ADP
ftr-415	1502	20	a	a	DET
ftr-415	1502	21	result	result	NOUN
ftr-415	1502	22	of	of	ADP
ftr-415	1502	23	its	its	PRON
ftr-415	1502	24	election	election	NOUN
ftr-415	1502	25	it	it	PRON
ftr-415	1502	26	was	be	AUX
ftr-415	1502	27	required	require	VERB
ftr-415	1502	28	to	to	PART
ftr-415	1502	29	include	include	VERB
ftr-415	1502	30	$	$	SYM
ftr-415	1502	31	4.8	4.8	NUM
ftr-415	1502	32	million	million	NUM
ftr-415	1502	33	of	of	ADP
ftr-415	1502	34	lifo	lifo	NOUN
ftr-415	1502	35	recapture	recapture	NOUN
ftr-415	1502	36	.	.	PUNCT
ftr-415	1502	37	!	!	PUNCT
ftr-415	1503	1	in	in	ADP
ftr-415	1503	2	reaching	reach	VERB
ftr-415	1503	3	its	its	PRON
ftr-415	1503	4	decision	decision	NOUN
ftr-415	1503	5	regarding	regard	VERB
ftr-415	1503	6	subchapter	subchapter	NOUN
ftr-415	1503	7	k	k	PROPN
ftr-415	1503	8	,	,	PUNCT
ftr-415	1503	9	the	the	DET
ftr-415	1503	10	tax	tax	NOUN
ftr-415	1503	11	court	court	NOUN
ftr-415	1503	12	followed	follow	VERB
ftr-415	1503	13	casel	casel	NOUN
ftr-415	1503	14	v.	v.	PROPN
ftr-415	1503	15	commissioner	commissioner	PROPN
ftr-415	1503	16	,	,	PUNCT
ftr-415	1503	17	79	79	NUM
ftr-415	1503	18	t.c	t.c	PROPN
ftr-415	1503	19	.	.	PROPN
ftr-415	1503	20	424	424	NUM
ftr-415	1503	21	(	(	PUNCT
ftr-415	1503	22	1982	1982	NUM
ftr-415	1503	23	)	)	PUNCT
ftr-415	1503	24	(	(	PUNCT
ftr-415	1503	25	applying	apply	VERB
ftr-415	1503	26	the	the	DET
ftr-415	1503	27	aggregate	aggregate	ADJ
ftr-415	1503	28	approach	approach	NOUN
ftr-415	1503	29	to	to	PART
ftr-415	1503	30	apply	apply	VERB
ftr-415	1503	31	§	§	PROPN
ftr-415	1503	32	267	267	NUM
ftr-415	1503	33	to	to	PART
ftr-415	1503	34	disallow	disallow	VERB
ftr-415	1503	35	losses	loss	NOUN
ftr-415	1503	36	between	between	ADP
ftr-415	1503	37	related	related	ADJ
ftr-415	1503	38	parties	party	NOUN
ftr-415	1503	39	)	)	PUNCT
ftr-415	1503	40	;	;	PUNCT
ftr-415	1503	41	holiday	holiday	NOUN
ftr-415	1503	42	village	village	NOUN
ftr-415	1503	43	shopping	shopping	NOUN
ftr-415	1503	44	center	center	PROPN
ftr-415	1503	45	v.	v.	CCONJ
ftr-415	1503	46	united	united	PROPN
ftr-415	1503	47	states	states	PROPN
ftr-415	1503	48	,	,	PUNCT
ftr-415	1503	49	773	773	NUM
ftr-415	1503	50	f.2d	f.2d	PUNCT
ftr-415	1503	51	276	276	NUM
ftr-415	1503	52	(	(	PUNCT
ftr-415	1503	53	fed	fed	PROPN
ftr-415	1503	54	.	.	PUNCT
ftr-415	1503	55	cir	cir	PROPN
ftr-415	1503	56	.	.	PROPN
ftr-415	1503	57	1985	1985	NUM
ftr-415	1503	58	)	)	PUNCT
ftr-415	1503	59	(	(	PUNCT
ftr-415	1503	60	applying	apply	VERB
ftr-415	1503	61	the	the	DET
ftr-415	1503	62	aggregate	aggregate	ADJ
ftr-415	1503	63	approach	approach	NOUN
ftr-415	1503	64	for	for	ADP
ftr-415	1503	65	purposes	purpose	NOUN
ftr-415	1503	66	of	of	ADP
ftr-415	1503	67	determining	determine	VERB
ftr-415	1503	68	depreciation	depreciation	NOUN
ftr-415	1503	69	recapture	recapture	NOUN
ftr-415	1503	70	when	when	SCONJ
ftr-415	1503	71	a	a	DET
ftr-415	1503	72	corporation	corporation	NOUN
ftr-415	1503	73	distributed	distribute	VERB
ftr-415	1503	74	a	a	DET
ftr-415	1503	75	partnership	partnership	NOUN
ftr-415	1503	76	interest	interest	NOUN
ftr-415	1503	77	to	to	ADP
ftr-415	1503	78	its	its	PRON
ftr-415	1503	79	shareholders	shareholder	NOUN
ftr-415	1503	80	)	)	PUNCT
ftr-415	1503	81	;	;	PUNCT
ftr-415	1503	82	and	and	CCONJ
ftr-415	1503	83	unger	unger	PROPN
ftr-415	1503	84	v.	v.	PROPN
ftr-415	1503	85	commissioner	commissioner	PROPN
ftr-415	1503	86	,	,	PUNCT
ftr-415	1503	87	936	936	NUM
ftr-415	1503	88	f.2d	f.2d	NUM
ftr-415	1503	89	1316	1316	NUM
ftr-415	1503	90	(	(	PUNCT
ftr-415	1503	91	d.c	d.c	PROPN
ftr-415	1503	92	.	.	PROPN
ftr-415	1503	93	cir	cir	PROPN
ftr-415	1503	94	.	.	PROPN
ftr-415	1503	95	1991	1991	NUM
ftr-415	1503	96	)	)	PUNCT
ftr-415	1503	97	,	,	PUNCT
ftr-415	1503	98	in	in	ADP
ftr-415	1503	99	determining	determine	VERB
ftr-415	1503	100	permanent	permanent	ADJ
ftr-415	1503	101	establishment	establishment	NOUN
ftr-415	1503	102	.	.	PUNCT
ftr-415	1504	1	it	it	PRON
ftr-415	1504	2	distinguished	distinguish	VERB
ftr-415	1504	3	as	as	ADP
ftr-415	1504	4	inapposite	inapposite	ADJ
ftr-415	1504	5	the	the	DET
ftr-415	1504	6	entity	entity	NOUN
ftr-415	1504	7	approach	approach	NOUN
ftr-415	1504	8	applied	apply	VERB
ftr-415	1504	9	in	in	ADP
ftr-415	1504	10	p.d.b	p.d.b	PROPN
ftr-415	1504	11	.	.	PUNCT
ftr-415	1504	12	sports	sports	PROPN
ftr-415	1504	13	,	,	PUNCT
ftr-415	1504	14	ltd	ltd	PROPN
ftr-415	1504	15	.	.	PROPN
ftr-415	1505	1	v.	v.	PROPN
ftr-415	1505	2	commissioner	commissioner	PROPN
ftr-415	1505	3	,	,	PUNCT
ftr-415	1505	4	109	109	NUM
ftr-415	1505	5	t.c	t.c	PROPN
ftr-415	1505	6	.	.	PROPN
ftr-415	1505	7	423	423	NUM
ftr-415	1505	8	,	,	PUNCT
ftr-415	1505	9	(	(	PUNCT
ftr-415	1505	10	1997	1997	NUM
ftr-415	1505	11	)	)	PUNCT
ftr-415	1505	12	(	(	PUNCT
ftr-415	1505	13	applying	apply	VERB
ftr-415	1505	14	the	the	DET
ftr-415	1505	15	entity	entity	NOUN
ftr-415	1505	16	approach	approach	NOUN
ftr-415	1505	17	for	for	ADP
ftr-415	1505	18	purposes	purpose	NOUN
ftr-415	1505	19	of	of	ADP
ftr-415	1505	20	applying	apply	VERB
ftr-415	1505	21	§	§	PROPN
ftr-415	1505	22	2003	2003	NUM
ftr-415	1505	23	]	]	PUNCT
ftr-415	1505	24	recent	recent	ADJ
ftr-415	1505	25	developments	development	NOUN
ftr-415	1505	26	in	in	ADP
ftr-415	1505	27	federal	federal	ADJ
ftr-415	1505	28	income	income	NOUN
ftr-415	1505	29	taxation	taxation	NOUN
ftr-415	1505	30	133	133	NUM
ftr-415	1505	31	1056	1056	NUM
ftr-415	1505	32	)	)	PUNCT
ftr-415	1505	33	;	;	PUNCT
ftr-415	1505	34	madison	madison	PROPN
ftr-415	1505	35	gas	gas	PROPN
ftr-415	1505	36	&	&	CCONJ
ftr-415	1505	37	elec	elec	PROPN
ftr-415	1505	38	.	.	PROPN
ftr-415	1505	39	co.	co.	PROPN
ftr-415	1505	40	v.	v.	PROPN
ftr-415	1505	41	commissioner	commissioner	PROPN
ftr-415	1505	42	,	,	PUNCT
ftr-415	1505	43	72	72	NUM
ftr-415	1505	44	t.c	t.c	NOUN
ftr-415	1505	45	.	.	PROPN
ftr-415	1505	46	521	521	NUM
ftr-415	1505	47	(	(	PUNCT
ftr-415	1505	48	1979	1979	NUM
ftr-415	1505	49	)	)	PUNCT
ftr-415	1505	50	,	,	PUNCT
ftr-415	1505	51	aff’d	aff’d	VERB
ftr-415	1505	52	,	,	PUNCT
ftr-415	1505	53	633	633	NUM
ftr-415	1505	54	f.2d	f.2d	SYM
ftr-415	1505	55	512	512	NUM
ftr-415	1505	56	(	(	PUNCT
ftr-415	1505	57	7th	7th	ADJ
ftr-415	1505	58	cir	cir	NOUN
ftr-415	1505	59	.	.	PUNCT
ftr-415	1505	60	1980	1980	NUM
ftr-415	1505	61	)	)	PUNCT
ftr-415	1505	62	(	(	PUNCT
ftr-415	1505	63	applying	apply	VERB
ftr-415	1505	64	the	the	DET
ftr-415	1505	65	entity	entity	NOUN
ftr-415	1505	66	approach	approach	NOUN
ftr-415	1505	67	in	in	ADP
ftr-415	1505	68	determining	determine	VERB
ftr-415	1505	69	whether	whether	SCONJ
ftr-415	1505	70	expenditures	expenditure	NOUN
ftr-415	1505	71	are	be	AUX
ftr-415	1505	72	deductible	deductible	ADJ
ftr-415	1505	73	under	under	ADP
ftr-415	1505	74	§	§	PROPN
ftr-415	1505	75	162	162	NUM
ftr-415	1505	76	or	or	CCONJ
ftr-415	1505	77	nondeductible	nondeductible	ADJ
ftr-415	1505	78	start	start	VERB
ftr-415	1505	79	-	-	PUNCT
ftr-415	1505	80	up	up	ADP
ftr-415	1505	81	expenditures	expenditure	NOUN
ftr-415	1505	82	)	)	PUNCT
ftr-415	1505	83	;	;	PUNCT
ftr-415	1505	84	and	and	CCONJ
ftr-415	1505	85	the	the	DET
ftr-415	1505	86	eighth	eighth	ADJ
ftr-415	1505	87	circuit	circuit	NOUN
ftr-415	1505	88	’s	’s	PART
ftr-415	1505	89	decision	decision	NOUN
ftr-415	1505	90	in	in	ADP
ftr-415	1505	91	brown	brown	ADJ
ftr-415	1505	92	group	group	NOUN
ftr-415	1505	93	.	.	PUNCT
ftr-415	1506	1	inc	inc	PROPN
ftr-415	1506	2	.	.	PROPN
ftr-415	1506	3	&	&	CCONJ
ftr-415	1506	4	subs	subs	PROPN
ftr-415	1506	5	.	.	PUNCT
ftr-415	1507	1	v.	v.	PROPN
ftr-415	1507	2	commissioner	commissioner	NOUN
ftr-415	1507	3	,	,	PUNCT
ftr-415	1507	4	77	77	NUM
ftr-415	1507	5	f.3d	f.3d	NUM
ftr-415	1507	6	217	217	NUM
ftr-415	1507	7	(	(	PUNCT
ftr-415	1507	8	8th	8th	ADJ
ftr-415	1507	9	cir.1996	cir.1996	NOUN
ftr-415	1507	10	)	)	PUNCT
ftr-415	1507	11	,	,	PUNCT
ftr-415	1507	12	vacating	vacate	VERB
ftr-415	1507	13	104	104	NUM
ftr-415	1507	14	t.c	t.c	PROPN
ftr-415	1507	15	.	.	PROPN
ftr-415	1507	16	105	105	NUM
ftr-415	1507	17	(	(	PUNCT
ftr-415	1507	18	1995	1995	NUM
ftr-415	1507	19	)	)	PUNCT
ftr-415	1507	20	(	(	PUNCT
ftr-415	1507	21	concluding	conclude	VERB
ftr-415	1507	22	that	that	SCONJ
ftr-415	1507	23	the	the	DET
ftr-415	1507	24	entity	entity	NOUN
ftr-415	1507	25	approach	approach	NOUN
ftr-415	1507	26	,	,	PUNCT
ftr-415	1507	27	rather	rather	ADV
ftr-415	1507	28	than	than	ADP
ftr-415	1507	29	the	the	DET
ftr-415	1507	30	aggregate	aggregate	ADJ
ftr-415	1507	31	approach	approach	NOUN
ftr-415	1507	32	,	,	PUNCT
ftr-415	1507	33	should	should	AUX
ftr-415	1507	34	be	be	AUX
ftr-415	1507	35	used	use	VERB
ftr-415	1507	36	in	in	ADP
ftr-415	1507	37	characterizing	characterize	VERB
ftr-415	1507	38	income	income	NOUN
ftr-415	1507	39	(	(	PUNCT
ftr-415	1507	40	subpart	subpart	NOUN
ftr-415	1507	41	f	f	PROPN
ftr-415	1507	42	income	income	NOUN
ftr-415	1507	43	)	)	PUNCT
ftr-415	1507	44	earned	earn	VERB
ftr-415	1507	45	by	by	ADP
ftr-415	1507	46	a	a	DET
ftr-415	1507	47	partnership	partnership	NOUN
ftr-415	1507	48	)	)	PUNCT
ftr-415	1507	49	.	.	PUNCT
ftr-415	1508	1	the	the	DET
ftr-415	1508	2	differences	difference	NOUN
ftr-415	1508	3	,	,	PUNCT
ftr-415	1508	4	the	the	DET
ftr-415	1508	5	court	court	NOUN
ftr-415	1508	6	found	find	VERB
ftr-415	1508	7	,	,	PUNCT
ftr-415	1508	8	were	be	AUX
ftr-415	1508	9	based	base	VERB
ftr-415	1508	10	on	on	ADP
ftr-415	1508	11	the	the	DET
ftr-415	1508	12	determination	determination	NOUN
ftr-415	1508	13	of	of	ADP
ftr-415	1508	14	the	the	DET
ftr-415	1508	15	relevant	relevant	ADJ
ftr-415	1508	16	congressional	congressional	ADJ
ftr-415	1508	17	intent	intent	NOUN
ftr-415	1508	18	in	in	ADP
ftr-415	1508	19	enacting	enact	VERB
ftr-415	1508	20	the	the	DET
ftr-415	1508	21	non	non	ADJ
ftr-415	1508	22	-	-	ADJ
ftr-415	1508	23	subchapter	subchapter	ADJ
ftr-415	1508	24	k	k	NOUN
ftr-415	1508	25	provision	provision	NOUN
ftr-415	1508	26	involved	involve	VERB
ftr-415	1508	27	in	in	ADP
ftr-415	1508	28	each	each	DET
ftr-415	1508	29	case	case	NOUN
ftr-415	1508	30	.	.	PUNCT
ftr-415	1509	1	b.	b.	PROPN
ftr-415	1510	1	but	but	CCONJ
ftr-415	1510	2	the	the	DET
ftr-415	1510	3	eleventh	eleventh	ADJ
ftr-415	1510	4	circuit	circuit	NOUN
ftr-415	1510	5	sees	see	VERB
ftr-415	1510	6	things	thing	NOUN
ftr-415	1510	7	differently	differently	ADV
ftr-415	1510	8	,	,	PUNCT
ftr-415	1510	9	and	and	CCONJ
ftr-415	1510	10	reverses	reverse	VERB
ftr-415	1510	11	the	the	DET
ftr-415	1510	12	tax	tax	NOUN
ftr-415	1510	13	court	court	NOUN
ftr-415	1510	14	.	.	PUNCT
ftr-415	1511	1	“	"	PUNCT
ftr-415	1511	2	plain	plain	ADJ
ftr-415	1511	3	language	language	NOUN
ftr-415	1511	4	”	"	PUNCT
ftr-415	1511	5	requires	require	VERB
ftr-415	1511	6	application	application	NOUN
ftr-415	1511	7	of	of	ADP
ftr-415	1511	8	the	the	DET
ftr-415	1511	9	entity	entity	NOUN
ftr-415	1511	10	theory	theory	NOUN
ftr-415	1511	11	.	.	PUNCT
ftr-415	1512	1	coggin	coggin	PROPN
ftr-415	1512	2	automotive	automotive	PROPN
ftr-415	1512	3	corp	corp	PROPN
ftr-415	1512	4	.	.	PROPN
ftr-415	1513	1	v.	v.	PROPN
ftr-415	1513	2	commissioner	commissioner	PROPN
ftr-415	1513	3	,	,	PUNCT
ftr-415	1513	4	292	292	NUM
ftr-415	1513	5	f.3d	f.3d	NUM
ftr-415	1513	6	1326	1326	NUM
ftr-415	1513	7	,	,	PUNCT
ftr-415	1513	8	2002	2002	NUM
ftr-415	1513	9	-	-	SYM
ftr-415	1513	10	1	1	NUM
ftr-415	1513	11	u.s.t.c	u.s.t.c	PROPN
ftr-415	1513	12	.	.	PROPN
ftr-415	1513	13	¶50,448	¶50,448	NUM
ftr-415	1513	14	,	,	PUNCT
ftr-415	1513	15	89	89	NUM
ftr-415	1513	16	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1513	17	2002	2002	NUM
ftr-415	1513	18	-	-	SYM
ftr-415	1513	19	2826	2826	NUM
ftr-415	1513	20	(	(	PUNCT
ftr-415	1513	21	11th	11th	ADJ
ftr-415	1513	22	cir	cir	NOUN
ftr-415	1513	23	.	.	PUNCT
ftr-415	1514	1	6/6/02	6/6/02	NUM
ftr-415	1514	2	)	)	PUNCT
ftr-415	1514	3	.	.	PUNCT
ftr-415	1515	1	expressly	expressly	ADV
ftr-415	1515	2	applying	apply	VERB
ftr-415	1515	3	the	the	DET
ftr-415	1515	4	gitlitz	gitlitz	NOUN
ftr-415	1515	5	“	"	PUNCT
ftr-415	1515	6	plain	plain	ADJ
ftr-415	1515	7	language	language	NOUN
ftr-415	1515	8	”	"	PUNCT
ftr-415	1515	9	principle	principle	NOUN
ftr-415	1515	10	,	,	PUNCT
ftr-415	1515	11	the	the	DET
ftr-415	1515	12	eleventh	eleventh	ADJ
ftr-415	1515	13	circuit	circuit	NOUN
ftr-415	1515	14	(	(	PUNCT
ftr-415	1515	15	judge	judge	PROPN
ftr-415	1515	16	hill	hill	PROPN
ftr-415	1515	17	)	)	PUNCT
ftr-415	1515	18	reversed	reverse	VERB
ftr-415	1515	19	the	the	DET
ftr-415	1515	20	tax	tax	NOUN
ftr-415	1515	21	court	court	NOUN
ftr-415	1515	22	.	.	PUNCT
ftr-415	1516	1	the	the	DET
ftr-415	1516	2	court	court	NOUN
ftr-415	1516	3	held	hold	VERB
ftr-415	1516	4	that	that	SCONJ
ftr-415	1516	5	§	§	PROPN
ftr-415	1516	6	1363(d	1363(d	NOUN
ftr-415	1516	7	)	)	PUNCT
ftr-415	1516	8	lifo	lifo	NOUN
ftr-415	1516	9	recapture	recapture	NOUN
ftr-415	1516	10	is	be	AUX
ftr-415	1516	11	triggered	trigger	VERB
ftr-415	1516	12	only	only	ADV
ftr-415	1516	13	if	if	SCONJ
ftr-415	1516	14	the	the	DET
ftr-415	1516	15	corporation	corporation	NOUN
ftr-415	1516	16	electing	elect	VERB
ftr-415	1516	17	s	s	PRON
ftr-415	1516	18	status	status	NOUN
ftr-415	1516	19	itself	itself	PRON
ftr-415	1516	20	directly	directly	ADV
ftr-415	1516	21	owned	own	VERB
ftr-415	1516	22	the	the	DET
ftr-415	1516	23	lifo	lifo	NOUN
ftr-415	1516	24	inventory	inventory	NOUN
ftr-415	1516	25	.	.	PUNCT
ftr-415	1517	1	since	since	SCONJ
ftr-415	1517	2	the	the	DET
ftr-415	1517	3	result	result	NOUN
ftr-415	1517	4	turned	turn	VERB
ftr-415	1517	5	on	on	ADP
ftr-415	1517	6	“	"	PUNCT
ftr-415	1517	7	plain	plain	ADJ
ftr-415	1517	8	language	language	NOUN
ftr-415	1517	9	”	"	PUNCT
ftr-415	1517	10	rather	rather	ADV
ftr-415	1517	11	than	than	ADP
ftr-415	1517	12	the	the	DET
ftr-415	1517	13	purpose	purpose	NOUN
ftr-415	1517	14	of	of	ADP
ftr-415	1517	15	the	the	DET
ftr-415	1517	16	statutory	statutory	ADJ
ftr-415	1517	17	pattern	pattern	NOUN
ftr-415	1517	18	,	,	PUNCT
ftr-415	1517	19	judge	judge	PROPN
ftr-415	1517	20	hill	hill	PROPN
ftr-415	1517	21	was	be	AUX
ftr-415	1517	22	spared	spare	VERB
ftr-415	1517	23	the	the	DET
ftr-415	1517	24	need	need	NOUN
ftr-415	1517	25	to	to	PART
ftr-415	1517	26	write	write	VERB
ftr-415	1517	27	a	a	DET
ftr-415	1517	28	lengthy	lengthy	ADJ
ftr-415	1517	29	opinion	opinion	NOUN
ftr-415	1517	30	.	.	PUNCT
ftr-415	1518	1	4	4	X
ftr-415	1518	2	.	.	X
ftr-415	1518	3	daisy	daisy	NOUN
ftr-415	1518	4	-	-	PUNCT
ftr-415	1518	5	chain	chain	NOUN
ftr-415	1518	6	loans	loan	NOUN
ftr-415	1518	7	do	do	AUX
ftr-415	1518	8	n’t	not	PART
ftr-415	1518	9	represent	represent	VERB
ftr-415	1518	10	an	an	DET
ftr-415	1518	11	economic	economic	ADJ
ftr-415	1518	12	outlay	outlay	NOUN
ftr-415	1518	13	.	.	PUNCT
ftr-415	1519	1	oren	oren	PROPN
ftr-415	1519	2	v.	v.	PROPN
ftr-415	1519	3	commissioner	commissioner	PROPN
ftr-415	1519	4	,	,	PUNCT
ftr-415	1519	5	t.c	t.c	PROPN
ftr-415	1519	6	.	.	PROPN
ftr-415	1519	7	memo	memo	NOUN
ftr-415	1519	8	.	.	PUNCT
ftr-415	1520	1	2002	2002	NUM
ftr-415	1520	2	-	-	SYM
ftr-415	1520	3	172	172	NUM
ftr-415	1520	4	(	(	PUNCT
ftr-415	1520	5	7/19/02	7/19/02	NUM
ftr-415	1520	6	)	)	PUNCT
ftr-415	1520	7	.	.	PUNCT
ftr-415	1521	1	the	the	DET
ftr-415	1521	2	taxpayer	taxpayer	NOUN
ftr-415	1521	3	was	be	AUX
ftr-415	1521	4	the	the	DET
ftr-415	1521	5	controlling	control	VERB
ftr-415	1521	6	shareholder	shareholder	NOUN
ftr-415	1521	7	of	of	ADP
ftr-415	1521	8	three	three	NUM
ftr-415	1521	9	s	s	PART
ftr-415	1521	10	corporations	corporation	NOUN
ftr-415	1521	11	,	,	PUNCT
ftr-415	1521	12	one	one	NUM
ftr-415	1521	13	of	of	ADP
ftr-415	1521	14	which	which	PRON
ftr-415	1521	15	(	(	PUNCT
ftr-415	1521	16	dart	dart	PROPN
ftr-415	1521	17	)	)	PUNCT
ftr-415	1521	18	passed	pass	VERB
ftr-415	1521	19	through	through	ADP
ftr-415	1521	20	substantial	substantial	ADJ
ftr-415	1521	21	income	income	NOUN
ftr-415	1521	22	,	,	PUNCT
ftr-415	1521	23	and	and	CCONJ
ftr-415	1521	24	the	the	DET
ftr-415	1521	25	others	other	NOUN
ftr-415	1521	26	of	of	ADP
ftr-415	1521	27	which	which	PRON
ftr-415	1521	28	(	(	PUNCT
ftr-415	1521	29	highway	highway	NOUN
ftr-415	1521	30	leasing	leasing	NOUN
ftr-415	1521	31	and	and	CCONJ
ftr-415	1521	32	highway	highway	NOUN
ftr-415	1521	33	sales	sale	NOUN
ftr-415	1521	34	)	)	PUNCT
ftr-415	1521	35	passed	pass	VERB
ftr-415	1521	36	through	through	ADP
ftr-415	1521	37	losses	loss	NOUN
ftr-415	1521	38	in	in	ADP
ftr-415	1521	39	excess	excess	NOUN
ftr-415	1521	40	of	of	ADP
ftr-415	1521	41	the	the	DET
ftr-415	1521	42	taxpayers	taxpayer	NOUN
ftr-415	1521	43	basis	basis	VERB
ftr-415	1522	1	[	[	X
ftr-415	1522	2	due	due	ADP
ftr-415	1522	3	to	to	ADP
ftr-415	1522	4	depreciation	depreciation	NOUN
ftr-415	1522	5	on	on	ADP
ftr-415	1522	6	leveraged	leveraged	ADJ
ftr-415	1522	7	depreciable	depreciable	ADJ
ftr-415	1522	8	equipment	equipment	NOUN
ftr-415	1522	9	]	]	PUNCT
ftr-415	1522	10	.	.	PUNCT
ftr-415	1523	1	the	the	DET
ftr-415	1523	2	taxpayer	taxpayer	NOUN
ftr-415	1523	3	sought	seek	VERB
ftr-415	1523	4	to	to	PART
ftr-415	1523	5	utilize	utilize	VERB
ftr-415	1523	6	the	the	DET
ftr-415	1523	7	losses	loss	NOUN
ftr-415	1523	8	by	by	ADP
ftr-415	1523	9	creating	create	VERB
ftr-415	1523	10	basis	basis	NOUN
ftr-415	1523	11	in	in	ADP
ftr-415	1523	12	highway	highway	NOUN
ftr-415	1523	13	leasing	leasing	NOUN
ftr-415	1523	14	and	and	CCONJ
ftr-415	1523	15	highway	highway	NOUN
ftr-415	1523	16	sales	sale	NOUN
ftr-415	1523	17	through	through	ADP
ftr-415	1523	18	a	a	DET
ftr-415	1523	19	series	series	NOUN
ftr-415	1523	20	of	of	ADP
ftr-415	1523	21	circular	circular	ADJ
ftr-415	1523	22	loan	loan	NOUN
ftr-415	1523	23	transactions	transaction	NOUN
ftr-415	1523	24	:	:	PUNCT
ftr-415	1523	25	the	the	DET
ftr-415	1523	26	taxpayer	taxpayer	NOUN
ftr-415	1523	27	borrowed	borrow	VERB
ftr-415	1523	28	money	money	NOUN
ftr-415	1523	29	from	from	ADP
ftr-415	1523	30	dart	dart	PROPN
ftr-415	1523	31	,	,	PUNCT
ftr-415	1523	32	which	which	PRON
ftr-415	1523	33	he	he	PRON
ftr-415	1523	34	lent	lend	VERB
ftr-415	1523	35	to	to	ADP
ftr-415	1523	36	highway	highway	NOUN
ftr-415	1523	37	leasing	leasing	NOUN
ftr-415	1523	38	and	and	CCONJ
ftr-415	1523	39	highway	highway	NOUN
ftr-415	1523	40	sales	sale	NOUN
ftr-415	1523	41	on	on	ADP
ftr-415	1523	42	terms	term	NOUN
ftr-415	1523	43	identical	identical	ADJ
ftr-415	1523	44	to	to	ADP
ftr-415	1523	45	the	the	DET
ftr-415	1523	46	terms	term	NOUN
ftr-415	1523	47	of	of	ADP
ftr-415	1523	48	the	the	DET
ftr-415	1523	49	loans	loan	NOUN
ftr-415	1523	50	from	from	ADP
ftr-415	1523	51	dart	dart	NOUN
ftr-415	1523	52	to	to	ADP
ftr-415	1523	53	the	the	DET
ftr-415	1523	54	taxpayer	taxpayer	NOUN
ftr-415	1523	55	,	,	PUNCT
ftr-415	1523	56	following	follow	VERB
ftr-415	1523	57	which	which	PRON
ftr-415	1523	58	highway	highway	NOUN
ftr-415	1523	59	leasing	leasing	NOUN
ftr-415	1523	60	and	and	CCONJ
ftr-415	1523	61	highway	highway	NOUN
ftr-415	1523	62	sales	sale	NOUN
ftr-415	1523	63	lent	lend	VERB
ftr-415	1523	64	the	the	DET
ftr-415	1523	65	funds	fund	NOUN
ftr-415	1523	66	to	to	PART
ftr-415	1523	67	dart	dart	VERB
ftr-415	1523	68	.	.	PUNCT
ftr-415	1524	1	judge	judge	PROPN
ftr-415	1524	2	ruwe	ruwe	PROPN
ftr-415	1524	3	held	hold	VERB
ftr-415	1524	4	that	that	SCONJ
ftr-415	1524	5	the	the	DET
ftr-415	1524	6	loans	loan	NOUN
ftr-415	1524	7	had	have	VERB
ftr-415	1524	8	no	no	DET
ftr-415	1524	9	economic	economic	ADJ
ftr-415	1524	10	substance	substance	NOUN
ftr-415	1524	11	and	and	CCONJ
ftr-415	1524	12	that	that	SCONJ
ftr-415	1524	13	oren	oren	NOUN
ftr-415	1524	14	had	have	AUX
ftr-415	1524	15	not	not	PART
ftr-415	1524	16	made	make	VERB
ftr-415	1524	17	any	any	DET
ftr-415	1524	18	“	"	PUNCT
ftr-415	1524	19	economic	economic	ADJ
ftr-415	1524	20	outlay	outlay	NOUN
ftr-415	1524	21	.	.	PUNCT
ftr-415	1524	22	”	"	PUNCT
ftr-415	1525	1	thus	thus	ADV
ftr-415	1525	2	,	,	PUNCT
ftr-415	1525	3	except	except	SCONJ
ftr-415	1525	4	to	to	ADP
ftr-415	1525	5	the	the	DET
ftr-415	1525	6	extent	extent	NOUN
ftr-415	1525	7	of	of	ADP
ftr-415	1525	8	$	$	SYM
ftr-415	1525	9	200,000	200,000	NUM
ftr-415	1525	10	lent	lend	VERB
ftr-415	1525	11	from	from	ADP
ftr-415	1525	12	his	his	PRON
ftr-415	1525	13	own	own	ADJ
ftr-415	1525	14	personal	personal	ADJ
ftr-415	1525	15	assets	asset	NOUN
ftr-415	1525	16	,	,	PUNCT
ftr-415	1525	17	oren	oren	NOUN
ftr-415	1525	18	did	do	AUX
ftr-415	1525	19	not	not	PART
ftr-415	1525	20	acquire	acquire	VERB
ftr-415	1525	21	basis	basis	NOUN
ftr-415	1525	22	in	in	ADP
ftr-415	1525	23	the	the	DET
ftr-415	1525	24	promissory	promissory	ADJ
ftr-415	1525	25	notes	note	NOUN
ftr-415	1525	26	from	from	ADP
ftr-415	1525	27	highway	highway	NOUN
ftr-415	1525	28	leasing	leasing	NOUN
ftr-415	1525	29	and	and	CCONJ
ftr-415	1525	30	highway	highway	NOUN
ftr-415	1525	31	sales	sale	NOUN
ftr-415	1525	32	against	against	ADP
ftr-415	1525	33	which	which	PRON
ftr-415	1525	34	the	the	DET
ftr-415	1525	35	losses	loss	NOUN
ftr-415	1525	36	could	could	AUX
ftr-415	1525	37	be	be	AUX
ftr-415	1525	38	deducted	deduct	VERB
ftr-415	1525	39	.	.	PUNCT
ftr-415	1526	1	furthermore	furthermore	ADV
ftr-415	1526	2	,	,	PUNCT
ftr-415	1526	3	the	the	DET
ftr-415	1526	4	circular	circular	ADJ
ftr-415	1526	5	loan	loan	NOUN
ftr-415	1526	6	arrangement	arrangement	NOUN
ftr-415	1526	7	was	be	AUX
ftr-415	1526	8	a	a	DET
ftr-415	1526	9	“	"	PUNCT
ftr-415	1526	10	loss	loss	NOUN
ftr-415	1526	11	limiting	limit	VERB
ftr-415	1526	12	arrangement	arrangement	NOUN
ftr-415	1526	13	”	"	PUNCT
ftr-415	1526	14	under	under	ADP
ftr-415	1526	15	§	§	PROPN
ftr-415	1526	16	465(b)(1	465(b)(1	NUM
ftr-415	1526	17	)	)	PUNCT
ftr-415	1526	18	because	because	SCONJ
ftr-415	1526	19	there	there	PRON
ftr-415	1526	20	was	be	VERB
ftr-415	1526	21	no	no	DET
ftr-415	1526	22	“	"	PUNCT
ftr-415	1526	23	realistic	realistic	ADJ
ftr-415	1526	24	possibility	possibility	NOUN
ftr-415	1526	25	of	of	ADP
ftr-415	1526	26	loss	loss	NOUN
ftr-415	1526	27	”	"	PUNCT
ftr-415	1526	28	by	by	ADP
ftr-415	1526	29	oren	oren	NOUN
ftr-415	1526	30	;	;	PUNCT
ftr-415	1526	31	the	the	DET
ftr-415	1526	32	facts	fact	NOUN
ftr-415	1526	33	did	do	AUX
ftr-415	1526	34	not	not	PART
ftr-415	1526	35	indicate	indicate	VERB
ftr-415	1526	36	that	that	SCONJ
ftr-415	1526	37	the	the	DET
ftr-415	1526	38	circular	circular	ADJ
ftr-415	1526	39	chain	chain	NOUN
ftr-415	1526	40	of	of	ADP
ftr-415	1526	41	payment	payment	NOUN
ftr-415	1526	42	could	could	AUX
ftr-415	1526	43	be	be	AUX
ftr-415	1526	44	broken	break	VERB
ftr-415	1526	45	.	.	PUNCT
ftr-415	1527	1	judge	judge	PROPN
ftr-415	1527	2	ruwe	ruwe	PROPN
ftr-415	1527	3	rejected	reject	VERB
ftr-415	1527	4	the	the	DET
ftr-415	1527	5	possibility	possibility	NOUN
ftr-415	1527	6	that	that	SCONJ
ftr-415	1527	7	the	the	DET
ftr-415	1527	8	chain	chain	NOUN
ftr-415	1527	9	of	of	ADP
ftr-415	1527	10	payment	payment	NOUN
ftr-415	1527	11	might	might	AUX
ftr-415	1527	12	be	be	AUX
ftr-415	1527	13	broken	break	VERB
ftr-415	1527	14	by	by	ADP
ftr-415	1527	15	a	a	DET
ftr-415	1527	16	tort	tort	NOUN
ftr-415	1527	17	judgment	judgment	NOUN
ftr-415	1527	18	against	against	ADP
ftr-415	1527	19	one	one	NUM
ftr-415	1527	20	of	of	ADP
ftr-415	1527	21	the	the	DET
ftr-415	1527	22	corporations	corporation	NOUN
ftr-415	1527	23	in	in	ADP
ftr-415	1527	24	excess	excess	NOUN
ftr-415	1527	25	of	of	ADP
ftr-415	1527	26	its	its	PRON
ftr-415	1527	27	large	large	ADJ
ftr-415	1527	28	insurance	insurance	NOUN
ftr-415	1527	29	coverage	coverage	NOUN
ftr-415	1527	30	.	.	PUNCT
ftr-415	1528	1	e.	e.	PROPN
ftr-415	1528	2	affiliated	affiliated	PROPN
ftr-415	1528	3	corporations	corporation	NOUN
ftr-415	1528	4	.	.	PUNCT
ftr-415	1529	1	1	1	X
ftr-415	1529	2	.	.	X
ftr-415	1529	3	the	the	DET
ftr-415	1529	4	federal	federal	ADJ
ftr-415	1529	5	circuit	circuit	NOUN
ftr-415	1529	6	does	do	AUX
ftr-415	1529	7	n’t	not	PART
ftr-415	1529	8	appear	appear	VERB
ftr-415	1529	9	to	to	PART
ftr-415	1529	10	buy	buy	VERB
ftr-415	1529	11	into	into	ADP
ftr-415	1529	12	the	the	DET
ftr-415	1529	13	single	single	ADJ
ftr-415	1529	14	entity	entity	NOUN
ftr-415	1529	15	theory	theory	NOUN
ftr-415	1529	16	of	of	ADP
ftr-415	1529	17	consolidated	consolidated	ADJ
ftr-415	1529	18	returns	return	NOUN
ftr-415	1529	19	.	.	PUNCT
ftr-415	1530	1	regulation	regulation	NOUN
ftr-415	1530	2	§	§	PROPN
ftr-415	1530	3	1.1502	1.1502	NUM
ftr-415	1530	4	-	-	SYM
ftr-415	1530	5	20	20	NUM
ftr-415	1530	6	,	,	PUNCT
ftr-415	1530	7	which	which	PRON
ftr-415	1530	8	prohibited	prohibit	VERB
ftr-415	1530	9	recognition	recognition	NOUN
ftr-415	1530	10	of	of	ADP
ftr-415	1530	11	loss	loss	NOUN
ftr-415	1530	12	in	in	ADP
ftr-415	1530	13	the	the	DET
ftr-415	1530	14	transactions	transaction	NOUN
ftr-415	1530	15	involving	involve	VERB
ftr-415	1530	16	,	,	PUNCT
ftr-415	1530	17	inter	inter	ADJ
ftr-415	1530	18	alia	alia	NOUN
ftr-415	1530	19	,	,	PUNCT
ftr-415	1530	20	“	"	PUNCT
ftr-415	1530	21	duplicated	duplicate	VERB
ftr-415	1530	22	losses	loss	NOUN
ftr-415	1530	23	,	,	PUNCT
ftr-415	1530	24	”	"	PUNCT
ftr-415	1530	25	was	be	AUX
ftr-415	1530	26	held	hold	VERB
ftr-415	1530	27	to	to	PART
ftr-415	1530	28	be	be	AUX
ftr-415	1530	29	“	"	PUNCT
ftr-415	1530	30	manifestly	manifestly	ADV
ftr-415	1530	31	contrary	contrary	ADJ
ftr-415	1530	32	to	to	ADP
ftr-415	1530	33	the	the	DET
ftr-415	1530	34	statute	statute	NOUN
ftr-415	1530	35	.	.	PUNCT
ftr-415	1530	36	”	"	PUNCT
ftr-415	1531	1	rite	rite	PROPN
ftr-415	1531	2	aid	aid	PROPN
ftr-415	1531	3	corp	corp	PROPN
ftr-415	1531	4	.	.	PROPN
ftr-415	1532	1	v.	v.	PROPN
ftr-415	1532	2	united	united	PROPN
ftr-415	1532	3	states	states	PROPN
ftr-415	1532	4	,	,	PUNCT
ftr-415	1532	5	255	255	NUM
ftr-415	1532	6	f.3d	f.3d	NUM
ftr-415	1532	7	1357	1357	NUM
ftr-415	1532	8	,	,	PUNCT
ftr-415	1532	9	2001	2001	NUM
ftr-415	1532	10	-	-	SYM
ftr-415	1532	11	2	2	NUM
ftr-415	1532	12	u.s.t.c	u.s.t.c	PROPN
ftr-415	1532	13	.	.	PROPN
ftr-415	1532	14	¶50,516	¶50,516	PROPN
ftr-415	1532	15	,	,	PUNCT
ftr-415	1532	16	88	88	NUM
ftr-415	1532	17	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1532	18	2001	2001	NUM
ftr-415	1532	19	-	-	SYM
ftr-415	1532	20	5058	5058	NUM
ftr-415	1532	21	(	(	PUNCT
ftr-415	1532	22	fed	fed	PROPN
ftr-415	1532	23	.	.	PUNCT
ftr-415	1532	24	cir	cir	PROPN
ftr-415	1532	25	.	.	PUNCT
ftr-415	1533	1	7/6/01	7/6/01	NUM
ftr-415	1533	2	)	)	PUNCT
ftr-415	1533	3	,	,	PUNCT
ftr-415	1533	4	rev’g	rev’g	PROPN
ftr-415	1533	5	46	46	NUM
ftr-415	1533	6	fed	fed	PROPN
ftr-415	1533	7	.	.	PUNCT
ftr-415	1534	1	cl	cl	NOUN
ftr-415	1534	2	.	.	PUNCT
ftr-415	1535	1	500	500	NUM
ftr-415	1535	2	,	,	PUNCT
ftr-415	1535	3	2000	2000	NUM
ftr-415	1535	4	-	-	SYM
ftr-415	1535	5	1	1	NUM
ftr-415	1535	6	u.s.t.c	u.s.t.c	PROPN
ftr-415	1535	7	.	.	PROPN
ftr-415	1535	8	¶50,429	¶50,429	NUM
ftr-415	1535	9	,	,	PUNCT
ftr-415	1535	10	85	85	NUM
ftr-415	1535	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1535	12	2000	2000	NUM
ftr-415	1535	13	-	-	SYM
ftr-415	1535	14	1439	1439	NUM
ftr-415	1535	15	(	(	PUNCT
ftr-415	1535	16	4/21/00	4/21/00	NUM
ftr-415	1535	17	)	)	PUNCT
ftr-415	1535	18	.	.	PUNCT
ftr-415	1536	1	rite	rite	PROPN
ftr-415	1536	2	aid	aid	PROPN
ftr-415	1536	3	sold	sell	VERB
ftr-415	1536	4	a	a	DET
ftr-415	1536	5	subsidiary	subsidiary	NOUN
ftr-415	1536	6	(	(	PUNCT
ftr-415	1536	7	encore	encore	NOUN
ftr-415	1536	8	)	)	PUNCT
ftr-415	1536	9	and	and	CCONJ
ftr-415	1536	10	realized	realize	VERB
ftr-415	1536	11	a	a	DET
ftr-415	1536	12	taxable	taxable	ADJ
ftr-415	1536	13	loss	loss	NOUN
ftr-415	1536	14	of	of	ADP
ftr-415	1536	15	$	$	SYM
ftr-415	1536	16	33	33	NUM
ftr-415	1536	17	million	million	NUM
ftr-415	1536	18	and	and	CCONJ
ftr-415	1536	19	an	an	DET
ftr-415	1536	20	“	"	PUNCT
ftr-415	1536	21	economic	economic	ADJ
ftr-415	1536	22	loss	loss	NOUN
ftr-415	1536	23	”	"	PUNCT
ftr-415	1536	24	of	of	ADP
ftr-415	1536	25	$	$	SYM
ftr-415	1536	26	22	22	NUM
ftr-415	1536	27	million	million	NUM
ftr-415	1536	28	,	,	PUNCT
ftr-415	1536	29	which	which	PRON
ftr-415	1536	30	it	it	PRON
ftr-415	1536	31	claimed	claim	VERB
ftr-415	1536	32	should	should	AUX
ftr-415	1536	33	be	be	AUX
ftr-415	1536	34	deductible	deductible	ADJ
ftr-415	1536	35	.	.	PUNCT
ftr-415	1537	1	regulation	regulation	NOUN
ftr-415	1537	2	§	§	PROPN
ftr-415	1537	3	1.1502	1.1502	NUM
ftr-415	1537	4	-	-	SYM
ftr-415	1537	5	20	20	NUM
ftr-415	1537	6	,	,	PUNCT
ftr-415	1537	7	subject	subject	ADJ
ftr-415	1537	8	to	to	ADP
ftr-415	1537	9	certain	certain	ADJ
ftr-415	1537	10	exceptions	exception	NOUN
ftr-415	1537	11	,	,	PUNCT
ftr-415	1537	12	disallows	disallow	VERB
ftr-415	1537	13	any	any	DET
ftr-415	1537	14	loss	loss	NOUN
ftr-415	1537	15	realized	realize	VERB
ftr-415	1537	16	by	by	ADP
ftr-415	1537	17	a	a	DET
ftr-415	1537	18	134	134	NUM
ftr-415	1537	19	florida	florida	PROPN
ftr-415	1537	20	tax	tax	NOUN
ftr-415	1537	21	review	review	NOUN
ftr-415	1537	22	[	[	X
ftr-415	1537	23	vol.6	vol.6	NUM
ftr-415	1537	24	:	:	PUNCT
ftr-415	1537	25	si	si	PROPN
ftr-415	1537	26	member	member	NOUN
ftr-415	1537	27	of	of	ADP
ftr-415	1537	28	a	a	DET
ftr-415	1537	29	consolidated	consolidated	ADJ
ftr-415	1537	30	group	group	NOUN
ftr-415	1537	31	upon	upon	SCONJ
ftr-415	1537	32	the	the	DET
ftr-415	1537	33	disposition	disposition	NOUN
ftr-415	1537	34	of	of	ADP
ftr-415	1537	35	the	the	DET
ftr-415	1537	36	stock	stock	NOUN
ftr-415	1537	37	of	of	ADP
ftr-415	1537	38	a	a	DET
ftr-415	1537	39	subsidiary	subsidiary	NOUN
ftr-415	1537	40	.	.	PUNCT
ftr-415	1538	1	under	under	ADP
ftr-415	1538	2	reg	reg	NOUN
ftr-415	1538	3	.	.	PUNCT
ftr-415	1539	1	§	§	PROPN
ftr-415	1539	2	1.1502	1.1502	NUM
ftr-415	1539	3	-	-	SYM
ftr-415	1539	4	20	20	NUM
ftr-415	1539	5	,	,	PUNCT
ftr-415	1539	6	the	the	DET
ftr-415	1539	7	amount	amount	NOUN
ftr-415	1539	8	of	of	ADP
ftr-415	1539	9	loss	loss	NOUN
ftr-415	1539	10	that	that	PRON
ftr-415	1539	11	is	be	AUX
ftr-415	1539	12	disallowed	disallow	VERB
ftr-415	1539	13	is	be	AUX
ftr-415	1539	14	limited	limit	VERB
ftr-415	1539	15	to	to	ADP
ftr-415	1539	16	the	the	DET
ftr-415	1539	17	sum	sum	NOUN
ftr-415	1539	18	of	of	ADP
ftr-415	1539	19	(	(	PUNCT
ftr-415	1539	20	1	1	NUM
ftr-415	1539	21	)	)	PUNCT
ftr-415	1539	22	income	income	NOUN
ftr-415	1539	23	or	or	CCONJ
ftr-415	1539	24	gain	gain	VERB
ftr-415	1539	25	resulting	result	VERB
ftr-415	1539	26	from	from	ADP
ftr-415	1539	27	“	"	PUNCT
ftr-415	1539	28	extraordinary	extraordinary	ADJ
ftr-415	1539	29	gains	gain	NOUN
ftr-415	1539	30	dispositions	disposition	NOUN
ftr-415	1539	31	,	,	PUNCT
ftr-415	1539	32	”	"	PUNCT
ftr-415	1539	33	which	which	PRON
ftr-415	1539	34	are	be	AUX
ftr-415	1539	35	defined	define	VERB
ftr-415	1539	36	as	as	ADP
ftr-415	1539	37	dispositions	disposition	NOUN
ftr-415	1539	38	of	of	ADP
ftr-415	1539	39	capital	capital	NOUN
ftr-415	1539	40	assets	asset	NOUN
ftr-415	1539	41	,	,	PUNCT
ftr-415	1539	42	depreciable	depreciable	ADJ
ftr-415	1539	43	property	property	NOUN
ftr-415	1539	44	used	use	VERB
ftr-415	1539	45	in	in	ADP
ftr-415	1539	46	the	the	DET
ftr-415	1539	47	trade	trade	NOUN
ftr-415	1539	48	or	or	CCONJ
ftr-415	1539	49	business	business	NOUN
ftr-415	1539	50	,	,	PUNCT
ftr-415	1539	51	certain	certain	ADJ
ftr-415	1539	52	bulk	bulk	ADJ
ftr-415	1539	53	asset	asset	NOUN
ftr-415	1539	54	dispositions	disposition	NOUN
ftr-415	1539	55	,	,	PUNCT
ftr-415	1539	56	and	and	CCONJ
ftr-415	1539	57	discharge	discharge	NOUN
ftr-415	1539	58	of	of	ADP
ftr-415	1539	59	indebtedness	indebtedness	NOUN
ftr-415	1539	60	income	income	NOUN
ftr-415	1539	61	,	,	PUNCT
ftr-415	1539	62	(	(	PUNCT
ftr-415	1539	63	2	2	X
ftr-415	1539	64	)	)	PUNCT
ftr-415	1539	65	positive	positive	ADJ
ftr-415	1539	66	investment	investment	NOUN
ftr-415	1539	67	adjustments	adjustment	NOUN
ftr-415	1539	68	(	(	PUNCT
ftr-415	1539	69	other	other	ADJ
ftr-415	1539	70	than	than	ADP
ftr-415	1539	71	those	those	PRON
ftr-415	1539	72	attributable	attributable	ADJ
ftr-415	1539	73	to	to	ADP
ftr-415	1539	74	extraordinary	extraordinary	ADJ
ftr-415	1539	75	gain	gain	NOUN
ftr-415	1539	76	dispositions	disposition	NOUN
ftr-415	1539	77	)	)	PUNCT
ftr-415	1539	78	,	,	PUNCT
ftr-415	1539	79	and	and	CCONJ
ftr-415	1539	80	(	(	PUNCT
ftr-415	1539	81	3	3	X
ftr-415	1539	82	)	)	PUNCT
ftr-415	1539	83	“	"	PUNCT
ftr-415	1539	84	duplicated	duplicate	VERB
ftr-415	1539	85	loss	loss	NOUN
ftr-415	1539	86	,	,	PUNCT
ftr-415	1539	87	”	"	PUNCT
ftr-415	1539	88	which	which	PRON
ftr-415	1539	89	is	be	AUX
ftr-415	1539	90	the	the	DET
ftr-415	1539	91	aggregate	aggregate	NOUN
ftr-415	1539	92	of	of	ADP
ftr-415	1539	93	the	the	DET
ftr-415	1539	94	subsidiary	subsidiary	NOUN
ftr-415	1539	95	’s	’s	PART
ftr-415	1539	96	asset	asset	NOUN
ftr-415	1539	97	bases	basis	NOUN
ftr-415	1539	98	and	and	CCONJ
ftr-415	1539	99	loss	loss	NOUN
ftr-415	1539	100	carryovers	carryover	NOUN
ftr-415	1539	101	over	over	ADP
ftr-415	1539	102	the	the	DET
ftr-415	1539	103	value	value	NOUN
ftr-415	1539	104	of	of	ADP
ftr-415	1539	105	the	the	DET
ftr-415	1539	106	subsidiary	subsidiary	NOUN
ftr-415	1539	107	’s	’s	PART
ftr-415	1539	108	assets	asset	NOUN
ftr-415	1539	109	.	.	PUNCT
ftr-415	1540	1	any	any	DET
ftr-415	1540	2	losses	loss	NOUN
ftr-415	1540	3	in	in	ADP
ftr-415	1540	4	excess	excess	NOUN
ftr-415	1540	5	of	of	ADP
ftr-415	1540	6	these	these	DET
ftr-415	1540	7	amounts	amount	NOUN
ftr-415	1540	8	are	be	AUX
ftr-415	1540	9	deductible	deductible	ADJ
ftr-415	1540	10	.	.	PUNCT
ftr-415	1541	1	regulation	regulation	NOUN
ftr-415	1541	2	§	§	PROPN
ftr-415	1541	3	1.1502	1.1502	NUM
ftr-415	1541	4	-	-	SYM
ftr-415	1541	5	20	20	NUM
ftr-415	1541	6	is	be	AUX
ftr-415	1541	7	designed	design	VERB
ftr-415	1541	8	to	to	PART
ftr-415	1541	9	prevent	prevent	VERB
ftr-415	1541	10	“	"	PUNCT
ftr-415	1541	11	duplicated	duplicate	VERB
ftr-415	1541	12	losses”—the	losses”—the	DET
ftr-415	1541	13	deduction	deduction	NOUN
ftr-415	1541	14	by	by	ADP
ftr-415	1541	15	both	both	CCONJ
ftr-415	1541	16	the	the	DET
ftr-415	1541	17	parent	parent	NOUN
ftr-415	1541	18	and	and	CCONJ
ftr-415	1541	19	subsidiary	subsidiary	NOUN
ftr-415	1541	20	of	of	ADP
ftr-415	1541	21	the	the	DET
ftr-415	1541	22	same	same	ADJ
ftr-415	1541	23	economic	economic	ADJ
ftr-415	1541	24	loss	loss	NOUN
ftr-415	1541	25	.	.	PUNCT
ftr-415	1542	1	the	the	DET
ftr-415	1542	2	court	court	NOUN
ftr-415	1542	3	of	of	ADP
ftr-415	1542	4	federal	federal	ADJ
ftr-415	1542	5	claims	claim	NOUN
ftr-415	1542	6	upheld	uphold	VERB
ftr-415	1542	7	the	the	DET
ftr-415	1542	8	validity	validity	NOUN
ftr-415	1542	9	of	of	ADP
ftr-415	1542	10	reg	reg	NOUN
ftr-415	1542	11	.	.	PUNCT
ftr-415	1543	1	§	§	PROPN
ftr-415	1543	2	1.1502	1.1502	NUM
ftr-415	1543	3	-	-	SYM
ftr-415	1543	4	20	20	NUM
ftr-415	1543	5	and	and	CCONJ
ftr-415	1543	6	because	because	SCONJ
ftr-415	1543	7	encore	encore	PROPN
ftr-415	1543	8	’s	’s	PART
ftr-415	1543	9	built	build	VERB
ftr-415	1543	10	-	-	PUNCT
ftr-415	1543	11	in	in	ADP
ftr-415	1543	12	loss	loss	NOUN
ftr-415	1543	13	of	of	ADP
ftr-415	1543	14	$	$	SYM
ftr-415	1543	15	28	28	NUM
ftr-415	1543	16	million	million	NUM
ftr-415	1543	17	[	[	PUNCT
ftr-415	1543	18	as	as	SCONJ
ftr-415	1543	19	calculated	calculate	VERB
ftr-415	1543	20	by	by	ADP
ftr-415	1543	21	rite	rite	NOUN
ftr-415	1543	22	-	-	PUNCT
ftr-415	1543	23	aid	aid	NOUN
ftr-415	1543	24	]	]	PUNCT
ftr-415	1543	25	exceeded	exceed	VERB
ftr-415	1543	26	rite	rite	ADJ
ftr-415	1543	27	-	-	PUNCT
ftr-415	1543	28	aids	aids	PROPN
ftr-415	1543	29	’	'	PUNCT
ftr-415	1543	30	economic	economic	ADJ
ftr-415	1543	31	loss	loss	NOUN
ftr-415	1543	32	,	,	PUNCT
ftr-415	1543	33	no	no	DET
ftr-415	1543	34	loss	loss	NOUN
ftr-415	1543	35	deduction	deduction	NOUN
ftr-415	1543	36	was	be	AUX
ftr-415	1543	37	allowed	allow	VERB
ftr-415	1543	38	.	.	PUNCT
ftr-415	1544	1	the	the	DET
ftr-415	1544	2	court	court	NOUN
ftr-415	1544	3	pointed	point	VERB
ftr-415	1544	4	out	out	ADP
ftr-415	1544	5	that	that	SCONJ
ftr-415	1544	6	rite	rite	ADJ
ftr-415	1544	7	aid	aid	NOUN
ftr-415	1544	8	could	could	AUX
ftr-415	1544	9	have	have	AUX
ftr-415	1544	10	avoided	avoid	VERB
ftr-415	1544	11	reg	reg	NOUN
ftr-415	1544	12	.	.	PUNCT
ftr-415	1545	1	§	§	PROPN
ftr-415	1545	2	1.1502	1.1502	NUM
ftr-415	1545	3	-	-	SYM
ftr-415	1545	4	20	20	NUM
ftr-415	1545	5	by	by	ADP
ftr-415	1545	6	finding	find	VERB
ftr-415	1545	7	a	a	DET
ftr-415	1545	8	buyer	buyer	NOUN
ftr-415	1545	9	who	who	PRON
ftr-415	1545	10	would	would	AUX
ftr-415	1545	11	agree	agree	VERB
ftr-415	1545	12	to	to	ADP
ftr-415	1545	13	a	a	DET
ftr-415	1545	14	§	§	PROPN
ftr-415	1545	15	338(h)(10	338(h)(10	NUM
ftr-415	1545	16	)	)	PUNCT
ftr-415	1545	17	election	election	NOUN
ftr-415	1545	18	.	.	PUNCT
ftr-415	1545	19	!	!	PUNCT
ftr-415	1546	1	the	the	DET
ftr-415	1546	2	federal	federal	ADJ
ftr-415	1546	3	circuit	circuit	PROPN
ftr-415	1546	4	(	(	PUNCT
ftr-415	1546	5	judge	judge	PROPN
ftr-415	1546	6	mayer	mayer	PROPN
ftr-415	1546	7	)	)	PUNCT
ftr-415	1546	8	reversed	reverse	VERB
ftr-415	1546	9	,	,	PUNCT
ftr-415	1546	10	declaring	declare	VERB
ftr-415	1546	11	the	the	DET
ftr-415	1546	12	“	"	PUNCT
ftr-415	1546	13	duplicated	duplicate	VERB
ftr-415	1546	14	loss	loss	NOUN
ftr-415	1546	15	factor	factor	NOUN
ftr-415	1546	16	”	"	PUNCT
ftr-415	1546	17	in	in	ADP
ftr-415	1546	18	reg	reg	NOUN
ftr-415	1546	19	.	.	PUNCT
ftr-415	1547	1	§	§	PROPN
ftr-415	1547	2	1.1502	1.1502	NUM
ftr-415	1547	3	-	-	SYM
ftr-415	1547	4	20	20	NUM
ftr-415	1547	5	invalid	invalid	ADJ
ftr-415	1547	6	because	because	SCONJ
ftr-415	1547	7	it	it	PRON
ftr-415	1547	8	disallows	disallow	VERB
ftr-415	1547	9	a	a	DET
ftr-415	1547	10	loss	loss	NOUN
ftr-415	1547	11	that	that	PRON
ftr-415	1547	12	is	be	AUX
ftr-415	1547	13	otherwise	otherwise	ADV
ftr-415	1547	14	allowed	allow	VERB
ftr-415	1547	15	by	by	ADP
ftr-415	1547	16	§	§	PROPN
ftr-415	1547	17	165	165	NUM
ftr-415	1547	18	and	and	CCONJ
ftr-415	1547	19	is	be	AUX
ftr-415	1547	20	“	"	PUNCT
ftr-415	1547	21	manifestly	manifestly	ADV
ftr-415	1547	22	contrary	contrary	ADJ
ftr-415	1547	23	to	to	ADP
ftr-415	1547	24	the	the	DET
ftr-415	1547	25	statute	statute	NOUN
ftr-415	1547	26	.	.	PUNCT
ftr-415	1547	27	”	"	PUNCT
ftr-415	1548	1	because	because	SCONJ
ftr-415	1548	2	“	"	PUNCT
ftr-415	1548	3	[	[	X
ftr-415	1548	4	r]ealization	r]ealization	NOUN
ftr-415	1548	5	of	of	ADP
ftr-415	1548	6	the	the	DET
ftr-415	1548	7	loss	loss	NOUN
ftr-415	1548	8	[	[	X
ftr-415	1548	9	on	on	ADP
ftr-415	1548	10	the	the	DET
ftr-415	1548	11	stock	stock	NOUN
ftr-415	1548	12	sale	sale	NOUN
ftr-415	1548	13	]	]	PUNCT
ftr-415	1548	14	does	do	AUX
ftr-415	1548	15	not	not	PART
ftr-415	1548	16	stem	stem	VERB
ftr-415	1548	17	from	from	ADP
ftr-415	1548	18	the	the	DET
ftr-415	1548	19	filing	filing	NOUN
ftr-415	1548	20	of	of	ADP
ftr-415	1548	21	a	a	DET
ftr-415	1548	22	consolidated	consolidated	ADJ
ftr-415	1548	23	return	return	NOUN
ftr-415	1548	24	,	,	PUNCT
ftr-415	1548	25	.	.	PUNCT
ftr-415	1548	26	.	.	PUNCT
ftr-415	1549	1	.	.	PUNCT
ftr-415	1550	1	the	the	DET
ftr-415	1550	2	denial	denial	NOUN
ftr-415	1550	3	of	of	ADP
ftr-415	1550	4	the	the	DET
ftr-415	1550	5	deduction	deduction	NOUN
ftr-415	1550	6	imposes	impose	VERB
ftr-415	1550	7	a	a	DET
ftr-415	1550	8	tax	tax	NOUN
ftr-415	1550	9	on	on	ADP
ftr-415	1550	10	income	income	NOUN
ftr-415	1550	11	that	that	PRON
ftr-415	1550	12	would	would	AUX
ftr-415	1550	13	otherwise	otherwise	ADV
ftr-415	1550	14	not	not	PART
ftr-415	1550	15	be	be	AUX
ftr-415	1550	16	taxed	tax	VERB
ftr-415	1550	17	,	,	PUNCT
ftr-415	1550	18	”	"	PUNCT
ftr-415	1550	19	something	something	PRON
ftr-415	1550	20	that	that	PRON
ftr-415	1550	21	§	§	PROPN
ftr-415	1550	22	1502	1502	NUM
ftr-415	1550	23	does	do	AUX
ftr-415	1550	24	not	not	PART
ftr-415	1550	25	authorize	authorize	VERB
ftr-415	1550	26	the	the	DET
ftr-415	1550	27	treasury	treasury	PROPN
ftr-415	1550	28	department	department	PROPN
ftr-415	1550	29	to	to	PART
ftr-415	1550	30	do	do	VERB
ftr-415	1550	31	.	.	PUNCT
ftr-415	1551	1	the	the	DET
ftr-415	1551	2	federal	federal	ADJ
ftr-415	1551	3	circuit	circuit	NOUN
ftr-415	1551	4	summarily	summarily	ADV
ftr-415	1551	5	rejected	reject	VERB
ftr-415	1551	6	the	the	DET
ftr-415	1551	7	government	government	NOUN
ftr-415	1551	8	’s	’s	PART
ftr-415	1551	9	argument	argument	NOUN
ftr-415	1551	10	that	that	SCONJ
ftr-415	1551	11	reg	reg	VERB
ftr-415	1551	12	.	.	PUNCT
ftr-415	1552	1	§	§	PROPN
ftr-415	1552	2	1.1502	1.1502	NUM
ftr-415	1552	3	-	-	SYM
ftr-415	1552	4	20	20	NUM
ftr-415	1552	5	is	be	AUX
ftr-415	1552	6	necessary	necessary	ADJ
ftr-415	1552	7	to	to	PART
ftr-415	1552	8	prevent	prevent	VERB
ftr-415	1552	9	a	a	DET
ftr-415	1552	10	double	double	ADJ
ftr-415	1552	11	deduction	deduction	NOUN
ftr-415	1552	12	,	,	PUNCT
ftr-415	1552	13	stating	state	VERB
ftr-415	1552	14	that	that	SCONJ
ftr-415	1552	15	the	the	DET
ftr-415	1552	16	subsidiary	subsidiary	NOUN
ftr-415	1552	17	’s	’s	PART
ftr-415	1552	18	future	future	ADJ
ftr-415	1552	19	deductions	deduction	NOUN
ftr-415	1552	20	were	be	AUX
ftr-415	1552	21	not	not	PART
ftr-415	1552	22	created	create	VERB
ftr-415	1552	23	by	by	ADP
ftr-415	1552	24	the	the	DET
ftr-415	1552	25	consolidated	consolidated	ADJ
ftr-415	1552	26	return	return	NOUN
ftr-415	1552	27	rules	rule	NOUN
ftr-415	1552	28	because	because	SCONJ
ftr-415	1552	29	the	the	DET
ftr-415	1552	30	same	same	ADJ
ftr-415	1552	31	duplication	duplication	NOUN
ftr-415	1552	32	occurs	occur	VERB
ftr-415	1552	33	outside	outside	ADP
ftr-415	1552	34	the	the	DET
ftr-415	1552	35	consolidated	consolidated	ADJ
ftr-415	1552	36	return	return	NOUN
ftr-415	1552	37	context	context	NOUN
ftr-415	1552	38	,	,	PUNCT
ftr-415	1552	39	and	and	CCONJ
ftr-415	1552	40	congress	congress	PROPN
ftr-415	1552	41	has	have	AUX
ftr-415	1552	42	addressed	address	VERB
ftr-415	1552	43	the	the	DET
ftr-415	1552	44	problem	problem	NOUN
ftr-415	1552	45	by	by	ADP
ftr-415	1552	46	the	the	DET
ftr-415	1552	47	enactment	enactment	NOUN
ftr-415	1552	48	of	of	ADP
ftr-415	1552	49	§	§	PROPN
ftr-415	1552	50	§	§	PROPN
ftr-415	1552	51	382	382	NUM
ftr-415	1552	52	and	and	CCONJ
ftr-415	1552	53	383	383	NUM
ftr-415	1552	54	.	.	PUNCT
ftr-415	1553	1	judge	judge	PROPN
ftr-415	1553	2	mayer	mayer	PROPN
ftr-415	1553	3	concluded	conclude	VERB
ftr-415	1553	4	“	"	PUNCT
ftr-415	1553	5	the	the	DET
ftr-415	1553	6	duplicated	duplicate	VERB
ftr-415	1553	7	loss	loss	NOUN
ftr-415	1553	8	factor	factor	NOUN
ftr-415	1553	9	distorts	distort	VERB
ftr-415	1553	10	rather	rather	ADV
ftr-415	1553	11	than	than	ADP
ftr-415	1553	12	reflects	reflect	VERB
ftr-415	1553	13	the	the	DET
ftr-415	1553	14	tax	tax	NOUN
ftr-415	1553	15	liability	liability	NOUN
ftr-415	1553	16	of	of	ADP
ftr-415	1553	17	consolidated	consolidated	ADJ
ftr-415	1553	18	groups	group	NOUN
ftr-415	1553	19	and	and	CCONJ
ftr-415	1553	20	contravenes	contravene	VERB
ftr-415	1553	21	congress	congress	PROPN
ftr-415	1553	22	’	'	PUNCT
ftr-415	1553	23	otherwise	otherwise	ADV
ftr-415	1553	24	uniform	uniform	ADJ
ftr-415	1553	25	treatment	treatment	NOUN
ftr-415	1553	26	of	of	ADP
ftr-415	1553	27	limiting	limit	VERB
ftr-415	1553	28	deductions	deduction	NOUN
ftr-415	1553	29	from	from	ADP
ftr-415	1553	30	the	the	DET
ftr-415	1553	31	subsidiary	subsidiary	NOUN
ftr-415	1553	32	’s	’s	PART
ftr-415	1553	33	losses	loss	NOUN
ftr-415	1553	34	.	.	PUNCT
ftr-415	1553	35	”	"	PUNCT
ftr-415	1554	1	a.	a.	NOUN
ftr-415	1554	2	at	at	ADP
ftr-415	1554	3	first	first	ADV
ftr-415	1554	4	the	the	DET
ftr-415	1554	5	irs	irs	PROPN
ftr-415	1554	6	decided	decide	VERB
ftr-415	1554	7	to	to	PART
ftr-415	1554	8	keep	keep	VERB
ftr-415	1554	9	on	on	ADP
ftr-415	1554	10	f	f	PROPN
ftr-415	1554	11	ighting	ighting	NOUN
ftr-415	1554	12	.	.	PUNCT
ftr-415	1555	1	in	in	ADP
ftr-415	1555	2	chief	chief	ADJ
ftr-415	1555	3	counsel	counsel	NOUN
ftr-415	1555	4	notice	notice	NOUN
ftr-415	1555	5	cc-2001	cc-2001	NOUN
ftr-415	1555	6	-	-	PUNCT
ftr-415	1555	7	042	042	NUM
ftr-415	1555	8	(	(	PUNCT
ftr-415	1555	9	8/21/01	8/21/01	NUM
ftr-415	1555	10	)	)	PUNCT
ftr-415	1555	11	,	,	PUNCT
ftr-415	1555	12	the	the	DET
ftr-415	1555	13	service	service	NOUN
ftr-415	1555	14	has	have	AUX
ftr-415	1555	15	advised	advise	VERB
ftr-415	1555	16	chief	chief	ADJ
ftr-415	1555	17	counsel	counsel	NOUN
ftr-415	1555	18	attorneys	attorney	NOUN
ftr-415	1555	19	that	that	SCONJ
ftr-415	1555	20	it	it	PRON
ftr-415	1555	21	does	do	AUX
ftr-415	1555	22	not	not	PART
ftr-415	1555	23	agree	agree	VERB
ftr-415	1555	24	with	with	ADP
ftr-415	1555	25	the	the	DET
ftr-415	1555	26	federal	federal	ADJ
ftr-415	1555	27	circuit	circuit	NOUN
ftr-415	1555	28	decision	decision	NOUN
ftr-415	1555	29	in	in	ADP
ftr-415	1555	30	rite	rite	ADJ
ftr-415	1555	31	aid	aid	NOUN
ftr-415	1555	32	and	and	CCONJ
ftr-415	1555	33	that	that	SCONJ
ftr-415	1555	34	it	it	PRON
ftr-415	1555	35	has	have	AUX
ftr-415	1555	36	filed	file	VERB
ftr-415	1555	37	a	a	DET
ftr-415	1555	38	petition	petition	NOUN
ftr-415	1555	39	for	for	ADP
ftr-415	1555	40	rehearing	rehear	VERB
ftr-415	1555	41	en	en	ADP
ftr-415	1555	42	banc	banc	PROPN
ftr-415	1555	43	with	with	ADP
ftr-415	1555	44	the	the	DET
ftr-415	1555	45	federal	federal	ADJ
ftr-415	1555	46	circuit	circuit	NOUN
ftr-415	1555	47	.	.	PUNCT
ftr-415	1556	1	b.	b.	PROPN
ftr-415	1557	1	but	but	CCONJ
ftr-415	1557	2	six	six	NUM
ftr-415	1557	3	months	month	NOUN
ftr-415	1557	4	later	later	ADV
ftr-415	1557	5	,	,	PUNCT
ftr-415	1557	6	the	the	DET
ftr-415	1557	7	irs	irs	PROPN
ftr-415	1557	8	caved	cave	VERB
ftr-415	1557	9	and	and	CCONJ
ftr-415	1557	10	announced	announce	VERB
ftr-415	1557	11	that	that	SCONJ
ftr-415	1557	12	it	it	PRON
ftr-415	1557	13	will	will	AUX
ftr-415	1557	14	change	change	VERB
ftr-415	1557	15	the	the	DET
ftr-415	1557	16	regulations	regulation	NOUN
ftr-415	1557	17	instead	instead	ADV
ftr-415	1557	18	.	.	PUNCT
ftr-415	1558	1	notice	notice	VERB
ftr-415	1558	2	2002	2002	NUM
ftr-415	1558	3	-	-	SYM
ftr-415	1558	4	11	11	NUM
ftr-415	1558	5	,	,	PUNCT
ftr-415	1558	6	2002	2002	NUM
ftr-415	1558	7	-	-	SYM
ftr-415	1558	8	7	7	NUM
ftr-415	1558	9	i.r.b	i.r.b	NOUN
ftr-415	1558	10	.	.	PUNCT
ftr-415	1559	1	526	526	NUM
ftr-415	1559	2	(	(	PUNCT
ftr-415	1559	3	2/19/02	2/19/02	NUM
ftr-415	1559	4	)	)	PUNCT
ftr-415	1559	5	.	.	PUNCT
ftr-415	1560	1	the	the	DET
ftr-415	1560	2	notice	notice	NOUN
ftr-415	1560	3	reads	read	VERB
ftr-415	1560	4	:	:	PUNCT
ftr-415	1560	5	in	in	ADP
ftr-415	1560	6	rite	rite	ADJ
ftr-415	1560	7	aid	aid	NOUN
ftr-415	1560	8	,	,	PUNCT
ftr-415	1560	9	the	the	DET
ftr-415	1560	10	federal	federal	ADJ
ftr-415	1560	11	circuit	circuit	NOUN
ftr-415	1560	12	held	hold	VERB
ftr-415	1560	13	that	that	SCONJ
ftr-415	1560	14	the	the	DET
ftr-415	1560	15	duplicated	duplicate	VERB
ftr-415	1560	16	loss	loss	NOUN
ftr-415	1560	17	component	component	NOUN
ftr-415	1560	18	of	of	ADP
ftr-415	1560	19	§	§	PROPN
ftr-415	1560	20	1.1502	1.1502	NUM
ftr-415	1560	21	-	-	SYM
ftr-415	1560	22	20	20	NUM
ftr-415	1560	23	of	of	ADP
ftr-415	1560	24	the	the	DET
ftr-415	1560	25	income	income	NOUN
ftr-415	1560	26	tax	tax	NOUN
ftr-415	1560	27	regulations	regulation	NOUN
ftr-415	1560	28	,	,	PUNCT
ftr-415	1560	29	which	which	PRON
ftr-415	1560	30	disallows	disallow	VERB
ftr-415	1560	31	certain	certain	ADJ
ftr-415	1560	32	losses	loss	NOUN
ftr-415	1560	33	on	on	ADP
ftr-415	1560	34	sales	sale	NOUN
ftr-415	1560	35	of	of	ADP
ftr-415	1560	36	stock	stock	NOUN
ftr-415	1560	37	of	of	ADP
ftr-415	1560	38	a	a	DET
ftr-415	1560	39	member	member	NOUN
ftr-415	1560	40	of	of	ADP
ftr-415	1560	41	a	a	DET
ftr-415	1560	42	consolidated	consolidated	ADJ
ftr-415	1560	43	group	group	NOUN
ftr-415	1560	44	,	,	PUNCT
ftr-415	1560	45	was	be	AUX
ftr-415	1560	46	an	an	DET
ftr-415	1560	47	invalid	invalid	ADJ
ftr-415	1560	48	exercise	exercise	NOUN
ftr-415	1560	49	of	of	ADP
ftr-415	1560	50	regulatory	regulatory	ADJ
ftr-415	1560	51	authority	authority	NOUN
ftr-415	1560	52	.	.	PUNCT
ftr-415	1561	1	the	the	DET
ftr-415	1561	2	internal	internal	ADJ
ftr-415	1561	3	revenue	revenue	NOUN
ftr-415	1561	4	service	service	NOUN
ftr-415	1561	5	believes	believe	VERB
ftr-415	1561	6	that	that	SCONJ
ftr-415	1561	7	the	the	DET
ftr-415	1561	8	court	court	NOUN
ftr-415	1561	9	’s	’s	PART
ftr-415	1561	10	analysis	analysis	NOUN
ftr-415	1561	11	and	and	CCONJ
ftr-415	1561	12	holding	holding	NOUN
ftr-415	1561	13	were	be	AUX
ftr-415	1561	14	incorrect	incorrect	ADJ
ftr-415	1561	15	.	.	PUNCT
ftr-415	1562	1	nevertheless	nevertheless	ADV
ftr-415	1562	2	,	,	PUNCT
ftr-415	1562	3	the	the	DET
ftr-415	1562	4	service	service	NOUN
ftr-415	1562	5	has	have	AUX
ftr-415	1562	6	decided	decide	VERB
ftr-415	1562	7	that	that	SCONJ
ftr-415	1562	8	the	the	DET
ftr-415	1562	9	interests	interest	NOUN
ftr-415	1562	10	of	of	ADP
ftr-415	1562	11	sound	sound	ADJ
ftr-415	1562	12	tax	tax	NOUN
ftr-415	1562	13	administration	administration	NOUN
ftr-415	1562	14	will	will	AUX
ftr-415	1562	15	not	not	PART
ftr-415	1562	16	be	be	AUX
ftr-415	1562	17	served	serve	VERB
ftr-415	1562	18	by	by	ADP
ftr-415	1562	19	continuing	continue	VERB
ftr-415	1562	20	to	to	PART
ftr-415	1562	21	litigate	litigate	VERB
ftr-415	1562	22	the	the	DET
ftr-415	1562	23	validity	validity	NOUN
ftr-415	1562	24	of	of	ADP
ftr-415	1562	25	the	the	DET
ftr-415	1562	26	loss	loss	NOUN
ftr-415	1562	27	duplication	duplication	NOUN
ftr-415	1562	28	factor	factor	NOUN
ftr-415	1562	29	of	of	ADP
ftr-415	1562	30	§	§	PROPN
ftr-415	1562	31	1.150220	1.150220	NUM
ftr-415	1562	32	.	.	PUNCT
ftr-415	1563	1	moreover	moreover	ADV
ftr-415	1563	2	,	,	PUNCT
ftr-415	1563	3	because	because	SCONJ
ftr-415	1563	4	of	of	ADP
ftr-415	1563	5	the	the	DET
ftr-415	1563	6	interrelationship	interrelationship	NOUN
ftr-415	1563	7	in	in	ADP
ftr-415	1563	8	the	the	DET
ftr-415	1563	9	operation	operation	NOUN
ftr-415	1563	10	of	of	ADP
ftr-415	1563	11	all	all	PRON
ftr-415	1563	12	of	of	ADP
ftr-415	1563	13	the	the	DET
ftr-415	1563	14	loss	loss	NOUN
ftr-415	1563	15	disallowance	disallowance	NOUN
ftr-415	1563	16	factors	factor	NOUN
ftr-415	1563	17	,	,	PUNCT
ftr-415	1563	18	the	the	DET
ftr-415	1563	19	service	service	NOUN
ftr-415	1563	20	has	have	AUX
ftr-415	1563	21	decided	decide	VERB
ftr-415	1563	22	that	that	SCONJ
ftr-415	1563	23	new	new	ADJ
ftr-415	1563	24	rules	rule	NOUN
ftr-415	1563	25	governing	govern	VERB
ftr-415	1563	26	loss	loss	NOUN
ftr-415	1563	27	disallowance	disallowance	NOUN
ftr-415	1563	28	on	on	ADP
ftr-415	1563	29	sales	sale	NOUN
ftr-415	1563	30	of	of	ADP
ftr-415	1563	31	stock	stock	NOUN
ftr-415	1563	32	of	of	ADP
ftr-415	1563	33	a	a	DET
ftr-415	1563	34	member	member	NOUN
ftr-415	1563	35	of	of	ADP
ftr-415	1563	36	a	a	DET
ftr-415	1563	37	consolidated	consolidated	ADJ
ftr-415	1563	38	group	group	NOUN
ftr-415	1563	39	should	should	AUX
ftr-415	1563	40	be	be	AUX
ftr-415	1563	41	implemented	implement	VERB
ftr-415	1563	42	.	.	PUNCT
ftr-415	1564	1	2003	2003	NUM
ftr-415	1564	2	]	]	PUNCT
ftr-415	1564	3	recent	recent	ADJ
ftr-415	1564	4	developments	development	NOUN
ftr-415	1564	5	in	in	ADP
ftr-415	1564	6	federal	federal	ADJ
ftr-415	1564	7	income	income	NOUN
ftr-415	1564	8	taxation	taxation	NOUN
ftr-415	1564	9	135	135	NUM
ftr-415	1564	10	accordingly	accordingly	ADV
ftr-415	1564	11	,	,	PUNCT
ftr-415	1564	12	the	the	DET
ftr-415	1564	13	service	service	NOUN
ftr-415	1564	14	intends	intend	VERB
ftr-415	1564	15	to	to	PART
ftr-415	1564	16	promulgate	promulgate	VERB
ftr-415	1564	17	interim	interim	ADJ
ftr-415	1564	18	regulations	regulation	NOUN
ftr-415	1564	19	that	that	PRON
ftr-415	1564	20	,	,	PUNCT
ftr-415	1564	21	prospectively	prospectively	ADV
ftr-415	1564	22	from	from	ADP
ftr-415	1564	23	the	the	DET
ftr-415	1564	24	date	date	NOUN
ftr-415	1564	25	of	of	ADP
ftr-415	1564	26	their	their	PRON
ftr-415	1564	27	issuance	issuance	NOUN
ftr-415	1564	28	,	,	PUNCT
ftr-415	1564	29	will	will	AUX
ftr-415	1564	30	require	require	VERB
ftr-415	1564	31	consolidated	consolidated	ADJ
ftr-415	1564	32	groups	group	NOUN
ftr-415	1564	33	to	to	PART
ftr-415	1564	34	determine	determine	VERB
ftr-415	1564	35	the	the	DET
ftr-415	1564	36	allowable	allowable	ADJ
ftr-415	1564	37	loss	loss	NOUN
ftr-415	1564	38	on	on	ADP
ftr-415	1564	39	a	a	DET
ftr-415	1564	40	sale	sale	NOUN
ftr-415	1564	41	or	or	CCONJ
ftr-415	1564	42	disposition	disposition	NOUN
ftr-415	1564	43	of	of	ADP
ftr-415	1564	44	subsidiary	subsidiary	ADJ
ftr-415	1564	45	stock	stock	NOUN
ftr-415	1564	46	under	under	ADP
ftr-415	1564	47	an	an	DET
ftr-415	1564	48	amended	amend	VERB
ftr-415	1564	49	§	§	PROPN
ftr-415	1564	50	1.337(d)-2	1.337(d)-2	PROPN
ftr-415	1564	51	instead	instead	ADV
ftr-415	1564	52	of	of	ADP
ftr-415	1564	53	under	under	ADP
ftr-415	1564	54	§	§	PROPN
ftr-415	1564	55	1.1502	1.1502	NUM
ftr-415	1564	56	-	-	SYM
ftr-415	1564	57	20	20	NUM
ftr-415	1564	58	.	.	PUNCT
ftr-415	1565	1	for	for	ADP
ftr-415	1565	2	transactions	transaction	NOUN
ftr-415	1565	3	(	(	PUNCT
ftr-415	1565	4	including	include	VERB
ftr-415	1565	5	those	those	PRON
ftr-415	1565	6	for	for	ADP
ftr-415	1565	7	which	which	PRON
ftr-415	1565	8	a	a	DET
ftr-415	1565	9	return	return	NOUN
ftr-415	1565	10	has	have	AUX
ftr-415	1565	11	been	be	AUX
ftr-415	1565	12	filed	file	VERB
ftr-415	1565	13	)	)	PUNCT
ftr-415	1565	14	completed	complete	VERB
ftr-415	1565	15	before	before	ADP
ftr-415	1565	16	the	the	DET
ftr-415	1565	17	date	date	NOUN
ftr-415	1565	18	of	of	ADP
ftr-415	1565	19	issuance	issuance	NOUN
ftr-415	1565	20	of	of	ADP
ftr-415	1565	21	interim	interim	ADJ
ftr-415	1565	22	regulations	regulation	NOUN
ftr-415	1565	23	,	,	PUNCT
ftr-415	1565	24	or	or	CCONJ
ftr-415	1565	25	for	for	ADP
ftr-415	1565	26	which	which	PRON
ftr-415	1565	27	there	there	PRON
ftr-415	1565	28	is	be	VERB
ftr-415	1565	29	a	a	DET
ftr-415	1565	30	binding	bind	VERB
ftr-415	1565	31	contract	contract	NOUN
ftr-415	1565	32	before	before	ADP
ftr-415	1565	33	that	that	DET
ftr-415	1565	34	date	date	NOUN
ftr-415	1565	35	,	,	PUNCT
ftr-415	1565	36	groups	group	NOUN
ftr-415	1565	37	will	will	AUX
ftr-415	1565	38	be	be	AUX
ftr-415	1565	39	allowed	allow	VERB
ftr-415	1565	40	certain	certain	ADJ
ftr-415	1565	41	choices	choice	NOUN
ftr-415	1565	42	with	with	ADP
ftr-415	1565	43	respect	respect	NOUN
ftr-415	1565	44	to	to	ADP
ftr-415	1565	45	a	a	DET
ftr-415	1565	46	disposition	disposition	NOUN
ftr-415	1565	47	of	of	ADP
ftr-415	1565	48	subsidiary	subsidiary	NOUN
ftr-415	1565	49	stock	stock	NOUN
ftr-415	1565	50	,	,	PUNCT
ftr-415	1565	51	including	include	VERB
ftr-415	1565	52	a	a	DET
ftr-415	1565	53	choice	choice	NOUN
ftr-415	1565	54	to	to	PART
ftr-415	1565	55	apply	apply	VERB
ftr-415	1565	56	§	§	PROPN
ftr-415	1565	57	1.337(d)-2	1.337(d)-2	PROPN
ftr-415	1565	58	as	as	SCONJ
ftr-415	1565	59	amended	amend	VERB
ftr-415	1565	60	.	.	PUNCT
ftr-415	1566	1	the	the	DET
ftr-415	1566	2	service	service	NOUN
ftr-415	1566	3	and	and	CCONJ
ftr-415	1566	4	treasury	treasury	NOUN
ftr-415	1566	5	are	be	AUX
ftr-415	1566	6	undertaking	undertake	VERB
ftr-415	1566	7	a	a	DET
ftr-415	1566	8	broader	broad	ADJ
ftr-415	1566	9	study	study	NOUN
ftr-415	1566	10	of	of	ADP
ftr-415	1566	11	the	the	DET
ftr-415	1566	12	regulatory	regulatory	ADJ
ftr-415	1566	13	provisions	provision	NOUN
ftr-415	1566	14	necessary	necessary	ADJ
ftr-415	1566	15	to	to	PART
ftr-415	1566	16	implement	implement	VERB
ftr-415	1566	17	§	§	PROPN
ftr-415	1566	18	337(d	337(d	PROPN
ftr-415	1566	19	)	)	PUNCT
ftr-415	1566	20	of	of	ADP
ftr-415	1566	21	the	the	DET
ftr-415	1566	22	internal	internal	ADJ
ftr-415	1566	23	revenue	revenue	NOUN
ftr-415	1566	24	code	code	NOUN
ftr-415	1566	25	in	in	ADP
ftr-415	1566	26	the	the	DET
ftr-415	1566	27	context	context	NOUN
ftr-415	1566	28	of	of	ADP
ftr-415	1566	29	affiliated	affiliate	VERB
ftr-415	1566	30	groups	group	NOUN
ftr-415	1566	31	filing	file	VERB
ftr-415	1566	32	consolidated	consolidated	ADJ
ftr-415	1566	33	returns	return	NOUN
ftr-415	1566	34	and	and	CCONJ
ftr-415	1566	35	will	will	AUX
ftr-415	1566	36	request	request	VERB
ftr-415	1566	37	comments	comment	NOUN
ftr-415	1566	38	in	in	ADP
ftr-415	1566	39	conjunction	conjunction	NOUN
ftr-415	1566	40	with	with	ADP
ftr-415	1566	41	the	the	DET
ftr-415	1566	42	issuance	issuance	NOUN
ftr-415	1566	43	of	of	ADP
ftr-415	1566	44	the	the	DET
ftr-415	1566	45	interim	interim	ADJ
ftr-415	1566	46	regulations	regulation	NOUN
ftr-415	1566	47	.	.	PUNCT
ftr-415	1567	1	it	it	PRON
ftr-415	1567	2	is	be	AUX
ftr-415	1567	3	the	the	DET
ftr-415	1567	4	service	service	NOUN
ftr-415	1567	5	’s	’s	PART
ftr-415	1567	6	position	position	NOUN
ftr-415	1567	7	that	that	SCONJ
ftr-415	1567	8	the	the	DET
ftr-415	1567	9	rite	rite	ADJ
ftr-415	1567	10	aid	aid	NOUN
ftr-415	1567	11	opinion	opinion	NOUN
ftr-415	1567	12	implicates	implicate	VERB
ftr-415	1567	13	only	only	ADV
ftr-415	1567	14	the	the	DET
ftr-415	1567	15	loss	loss	NOUN
ftr-415	1567	16	duplication	duplication	NOUN
ftr-415	1567	17	aspect	aspect	NOUN
ftr-415	1567	18	of	of	ADP
ftr-415	1567	19	the	the	DET
ftr-415	1567	20	loss	loss	NOUN
ftr-415	1567	21	disallowance	disallowance	NOUN
ftr-415	1567	22	regulation	regulation	NOUN
ftr-415	1567	23	and	and	CCONJ
ftr-415	1567	24	that	that	SCONJ
ftr-415	1567	25	the	the	DET
ftr-415	1567	26	authority	authority	NOUN
ftr-415	1567	27	to	to	PART
ftr-415	1567	28	prescribe	prescribe	VERB
ftr-415	1567	29	consolidated	consolidated	ADJ
ftr-415	1567	30	return	return	NOUN
ftr-415	1567	31	regulations	regulation	NOUN
ftr-415	1567	32	conferred	confer	VERB
ftr-415	1567	33	on	on	ADP
ftr-415	1567	34	the	the	DET
ftr-415	1567	35	secretary	secretary	NOUN
ftr-415	1567	36	is	be	AUX
ftr-415	1567	37	limited	limit	VERB
ftr-415	1567	38	only	only	ADV
ftr-415	1567	39	by	by	ADP
ftr-415	1567	40	the	the	DET
ftr-415	1567	41	requirement	requirement	NOUN
ftr-415	1567	42	that	that	SCONJ
ftr-415	1567	43	the	the	DET
ftr-415	1567	44	secretary	secretary	NOUN
ftr-415	1567	45	,	,	PUNCT
ftr-415	1567	46	in	in	ADP
ftr-415	1567	47	his	his	PRON
ftr-415	1567	48	discretion	discretion	NOUN
ftr-415	1567	49	,	,	PUNCT
ftr-415	1567	50	has	have	AUX
ftr-415	1567	51	determined	determine	VERB
ftr-415	1567	52	such	such	ADJ
ftr-415	1567	53	rules	rule	NOUN
ftr-415	1567	54	necessary	necessary	ADJ
ftr-415	1567	55	clearly	clearly	ADV
ftr-415	1567	56	to	to	PART
ftr-415	1567	57	reflect	reflect	VERB
ftr-415	1567	58	consolidated	consolidated	ADJ
ftr-415	1567	59	tax	tax	NOUN
ftr-415	1567	60	liability	liability	NOUN
ftr-415	1567	61	.	.	PUNCT
ftr-415	1568	1	c.	c.	PROPN
ftr-415	1568	2	notice	notice	PROPN
ftr-415	1568	3	2002	2002	NUM
ftr-415	1568	4	-	-	SYM
ftr-415	1568	5	18	18	NUM
ftr-415	1568	6	,	,	PUNCT
ftr-415	1568	7	2002	2002	NUM
ftr-415	1568	8	-	-	SYM
ftr-415	1568	9	12	12	NUM
ftr-415	1568	10	i.r.b	i.r.b	NOUN
ftr-415	1568	11	.	.	PUNCT
ftr-415	1569	1	644	644	NUM
ftr-415	1569	2	(	(	PUNCT
ftr-415	1569	3	3/25/02	3/25/02	NUM
ftr-415	1569	4	)	)	PUNCT
ftr-415	1569	5	.	.	PUNCT
ftr-415	1570	1	the	the	DET
ftr-415	1570	2	service	service	NOUN
ftr-415	1570	3	announced	announce	VERB
ftr-415	1570	4	that	that	SCONJ
ftr-415	1570	5	it	it	PRON
ftr-415	1570	6	and	and	CCONJ
ftr-415	1570	7	the	the	DET
ftr-415	1570	8	treasury	treasury	PROPN
ftr-415	1570	9	department	department	PROPN
ftr-415	1570	10	intend	intend	VERB
ftr-415	1570	11	to	to	PART
ftr-415	1570	12	issue	issue	VERB
ftr-415	1570	13	regulations	regulation	NOUN
ftr-415	1570	14	that	that	PRON
ftr-415	1570	15	will	will	AUX
ftr-415	1570	16	prevent	prevent	VERB
ftr-415	1570	17	a	a	DET
ftr-415	1570	18	consolidated	consolidated	ADJ
ftr-415	1570	19	group	group	NOUN
ftr-415	1570	20	from	from	ADP
ftr-415	1570	21	obtaining	obtain	VERB
ftr-415	1570	22	a	a	DET
ftr-415	1570	23	tax	tax	NOUN
ftr-415	1570	24	benefit	benefit	NOUN
ftr-415	1570	25	from	from	ADP
ftr-415	1570	26	both	both	CCONJ
ftr-415	1570	27	the	the	DET
ftr-415	1570	28	utilization	utilization	NOUN
ftr-415	1570	29	of	of	ADP
ftr-415	1570	30	a	a	DET
ftr-415	1570	31	loss	loss	NOUN
ftr-415	1570	32	from	from	ADP
ftr-415	1570	33	the	the	DET
ftr-415	1570	34	disposition	disposition	NOUN
ftr-415	1570	35	of	of	ADP
ftr-415	1570	36	stock	stock	NOUN
ftr-415	1570	37	(	(	PUNCT
ftr-415	1570	38	or	or	CCONJ
ftr-415	1570	39	another	another	DET
ftr-415	1570	40	asset	asset	NOUN
ftr-415	1570	41	that	that	PRON
ftr-415	1570	42	reflects	reflect	VERB
ftr-415	1570	43	the	the	DET
ftr-415	1570	44	basis	basis	NOUN
ftr-415	1570	45	of	of	ADP
ftr-415	1570	46	stock	stock	NOUN
ftr-415	1570	47	)	)	PUNCT
ftr-415	1570	48	and	and	CCONJ
ftr-415	1570	49	the	the	DET
ftr-415	1570	50	utilization	utilization	NOUN
ftr-415	1570	51	of	of	ADP
ftr-415	1570	52	a	a	DET
ftr-415	1570	53	loss	loss	NOUN
ftr-415	1570	54	or	or	CCONJ
ftr-415	1570	55	deduction	deduction	NOUN
ftr-415	1570	56	with	with	ADP
ftr-415	1570	57	respect	respect	NOUN
ftr-415	1570	58	to	to	ADP
ftr-415	1570	59	another	another	DET
ftr-415	1570	60	asset	asset	NOUN
ftr-415	1570	61	that	that	PRON
ftr-415	1570	62	reflects	reflect	VERB
ftr-415	1570	63	the	the	DET
ftr-415	1570	64	same	same	ADJ
ftr-415	1570	65	economic	economic	ADJ
ftr-415	1570	66	loss	loss	NOUN
ftr-415	1570	67	.	.	PUNCT
ftr-415	1571	1	for	for	ADP
ftr-415	1571	2	example	example	NOUN
ftr-415	1571	3	,	,	PUNCT
ftr-415	1571	4	where	where	SCONJ
ftr-415	1571	5	a	a	DET
ftr-415	1571	6	member	member	NOUN
ftr-415	1571	7	of	of	ADP
ftr-415	1571	8	a	a	DET
ftr-415	1571	9	group	group	NOUN
ftr-415	1571	10	contributes	contribute	VERB
ftr-415	1571	11	built	build	VERB
ftr-415	1571	12	-	-	PUNCT
ftr-415	1571	13	in	in	ADP
ftr-415	1571	14	loss	loss	NOUN
ftr-415	1571	15	assets	asset	NOUN
ftr-415	1571	16	to	to	ADP
ftr-415	1571	17	another	another	DET
ftr-415	1571	18	member	member	NOUN
ftr-415	1571	19	of	of	ADP
ftr-415	1571	20	the	the	DET
ftr-415	1571	21	group	group	NOUN
ftr-415	1571	22	in	in	ADP
ftr-415	1571	23	exchange	exchange	NOUN
ftr-415	1571	24	for	for	ADP
ftr-415	1571	25	stock	stock	NOUN
ftr-415	1571	26	of	of	ADP
ftr-415	1571	27	such	such	ADJ
ftr-415	1571	28	member	member	NOUN
ftr-415	1571	29	in	in	ADP
ftr-415	1571	30	a	a	DET
ftr-415	1571	31	transaction	transaction	NOUN
ftr-415	1571	32	in	in	ADP
ftr-415	1571	33	which	which	PRON
ftr-415	1571	34	the	the	DET
ftr-415	1571	35	basis	basis	NOUN
ftr-415	1571	36	of	of	ADP
ftr-415	1571	37	such	such	ADJ
ftr-415	1571	38	stock	stock	NOUN
ftr-415	1571	39	is	be	AUX
ftr-415	1571	40	determined	determine	VERB
ftr-415	1571	41	,	,	PUNCT
ftr-415	1571	42	directly	directly	ADV
ftr-415	1571	43	or	or	CCONJ
ftr-415	1571	44	indirectly	indirectly	ADV
ftr-415	1571	45	,	,	PUNCT
ftr-415	1571	46	in	in	ADP
ftr-415	1571	47	whole	whole	NOUN
ftr-415	1571	48	or	or	CCONJ
ftr-415	1571	49	in	in	ADP
ftr-415	1571	50	part	part	NOUN
ftr-415	1571	51	,	,	PUNCT
ftr-415	1571	52	by	by	ADP
ftr-415	1571	53	reference	reference	NOUN
ftr-415	1571	54	to	to	ADP
ftr-415	1571	55	the	the	DET
ftr-415	1571	56	basis	basis	NOUN
ftr-415	1571	57	of	of	ADP
ftr-415	1571	58	such	such	ADJ
ftr-415	1571	59	assets	asset	NOUN
ftr-415	1571	60	and	and	CCONJ
ftr-415	1571	61	the	the	DET
ftr-415	1571	62	transferor	transferor	NOUN
ftr-415	1571	63	member	member	NOUN
ftr-415	1571	64	sells	sell	VERB
ftr-415	1571	65	such	such	ADJ
ftr-415	1571	66	stock	stock	NOUN
ftr-415	1571	67	without	without	ADP
ftr-415	1571	68	causing	cause	VERB
ftr-415	1571	69	the	the	DET
ftr-415	1571	70	deconsolidation	deconsolidation	NOUN
ftr-415	1571	71	of	of	ADP
ftr-415	1571	72	the	the	DET
ftr-415	1571	73	transferee	transferee	NOUN
ftr-415	1571	74	,	,	PUNCT
ftr-415	1571	75	the	the	DET
ftr-415	1571	76	group	group	NOUN
ftr-415	1571	77	may	may	AUX
ftr-415	1571	78	benefit	benefit	VERB
ftr-415	1571	79	from	from	ADP
ftr-415	1571	80	the	the	DET
ftr-415	1571	81	built	build	VERB
ftr-415	1571	82	-	-	PUNCT
ftr-415	1571	83	in	in	ADP
ftr-415	1571	84	loss	loss	NOUN
ftr-415	1571	85	in	in	ADP
ftr-415	1571	86	the	the	DET
ftr-415	1571	87	contributed	contribute	VERB
ftr-415	1571	88	assets	asset	NOUN
ftr-415	1571	89	more	more	ADJ
ftr-415	1571	90	than	than	ADP
ftr-415	1571	91	once	once	ADV
ftr-415	1571	92	.	.	PUNCT
ftr-415	1572	1	it	it	PRON
ftr-415	1572	2	is	be	AUX
ftr-415	1572	3	expected	expect	VERB
ftr-415	1572	4	that	that	SCONJ
ftr-415	1572	5	the	the	DET
ftr-415	1572	6	regulations	regulation	NOUN
ftr-415	1572	7	will	will	AUX
ftr-415	1572	8	defer	defer	VERB
ftr-415	1572	9	or	or	CCONJ
ftr-415	1572	10	otherwise	otherwise	ADV
ftr-415	1572	11	limit	limit	VERB
ftr-415	1572	12	utilization	utilization	NOUN
ftr-415	1572	13	of	of	ADP
ftr-415	1572	14	the	the	DET
ftr-415	1572	15	loss	loss	NOUN
ftr-415	1572	16	on	on	ADP
ftr-415	1572	17	the	the	DET
ftr-415	1572	18	stock	stock	NOUN
ftr-415	1572	19	in	in	ADP
ftr-415	1572	20	such	such	ADJ
ftr-415	1572	21	transactions	transaction	NOUN
ftr-415	1572	22	and	and	CCONJ
ftr-415	1572	23	other	other	ADJ
ftr-415	1572	24	transactions	transaction	NOUN
ftr-415	1572	25	that	that	PRON
ftr-415	1572	26	facilitate	facilitate	VERB
ftr-415	1572	27	the	the	DET
ftr-415	1572	28	group	group	NOUN
ftr-415	1572	29	's	's	PART
ftr-415	1572	30	utilization	utilization	NOUN
ftr-415	1572	31	of	of	ADP
ftr-415	1572	32	a	a	DET
ftr-415	1572	33	single	single	ADJ
ftr-415	1572	34	loss	loss	NOUN
ftr-415	1572	35	more	more	ADV
ftr-415	1572	36	than	than	ADP
ftr-415	1572	37	once	once	ADV
ftr-415	1572	38	.	.	PUNCT
ftr-415	1573	1	d.	d.	PROPN
ftr-415	1573	2	the	the	DET
ftr-415	1573	3	new	new	ADJ
ftr-415	1573	4	regulations	regulation	NOUN
ftr-415	1573	5	are	be	AUX
ftr-415	1573	6	here	here	ADV
ftr-415	1573	7	.	.	PUNCT
ftr-415	1574	1	t.d	t.d	PROPN
ftr-415	1574	2	.	.	NOUN
ftr-415	1574	3	8984	8984	NUM
ftr-415	1574	4	,	,	PUNCT
ftr-415	1574	5	loss	loss	NOUN
ftr-415	1574	6	limitation	limitation	NOUN
ftr-415	1574	7	rules	rule	NOUN
ftr-415	1574	8	,	,	PUNCT
ftr-415	1574	9	67	67	NUM
ftr-415	1574	10	f.r	f.r	NOUN
ftr-415	1574	11	.	.	NOUN
ftr-415	1574	12	11034	11034	NUM
ftr-415	1574	13	(	(	PUNCT
ftr-415	1574	14	3/12/02	3/12/02	NUM
ftr-415	1574	15	)	)	PUNCT
ftr-415	1574	16	,	,	PUNCT
ftr-415	1574	17	and	and	CCONJ
ftr-415	1574	18	reg-102740	reg-102740	NOUN
ftr-415	1574	19	-	-	PUNCT
ftr-415	1574	20	02	02	NUM
ftr-415	1574	21	,	,	PUNCT
ftr-415	1574	22	loss	loss	NOUN
ftr-415	1574	23	limitation	limitation	NOUN
ftr-415	1574	24	rules	rule	NOUN
ftr-415	1574	25	,	,	PUNCT
ftr-415	1574	26	67	67	NUM
ftr-415	1574	27	f.r	f.r	NOUN
ftr-415	1574	28	.	.	PROPN
ftr-415	1574	29	11070	11070	NUM
ftr-415	1574	30	(	(	PUNCT
ftr-415	1574	31	3/12/02	3/12/02	NUM
ftr-415	1574	32	)	)	PUNCT
ftr-415	1574	33	.	.	PUNCT
ftr-415	1575	1	the	the	DET
ftr-415	1575	2	irs	irs	PROPN
ftr-415	1575	3	has	have	AUX
ftr-415	1575	4	published	publish	VERB
ftr-415	1575	5	final	final	ADJ
ftr-415	1575	6	,	,	PUNCT
ftr-415	1575	7	temporary	temporary	ADJ
ftr-415	1575	8	and	and	CCONJ
ftr-415	1575	9	proposed	propose	VERB
ftr-415	1575	10	regulations	regulation	NOUN
ftr-415	1575	11	under	under	ADP
ftr-415	1575	12	§	§	PROPN
ftr-415	1575	13	§	§	PROPN
ftr-415	1575	14	337(d	337(d	PROPN
ftr-415	1575	15	)	)	PUNCT
ftr-415	1575	16	and	and	CCONJ
ftr-415	1575	17	1502	1502	NUM
ftr-415	1575	18	.	.	PUNCT
ftr-415	1576	1	new	new	ADJ
ftr-415	1576	2	temp	temp	NOUN
ftr-415	1576	3	.	.	PUNCT
ftr-415	1577	1	reg	reg	NOUN
ftr-415	1577	2	.	.	PUNCT
ftr-415	1578	1	§	§	PROPN
ftr-415	1578	2	1.337(d)-2	1.337(d)-2	PROPN
ftr-415	1578	3	t	t	NOUN
ftr-415	1578	4	governs	govern	VERB
ftr-415	1578	5	the	the	DET
ftr-415	1578	6	amount	amount	NOUN
ftr-415	1578	7	of	of	ADP
ftr-415	1578	8	loss	loss	NOUN
ftr-415	1578	9	allowed	allow	VERB
ftr-415	1578	10	.	.	PUNCT
ftr-415	1579	1	the	the	DET
ftr-415	1579	2	regulations	regulation	NOUN
ftr-415	1579	3	disallow	disallow	NOUN
ftr-415	1579	4	deductions	deduction	NOUN
ftr-415	1579	5	for	for	ADP
ftr-415	1579	6	any	any	DET
ftr-415	1579	7	losses	loss	NOUN
ftr-415	1579	8	on	on	ADP
ftr-415	1579	9	the	the	DET
ftr-415	1579	10	sale	sale	NOUN
ftr-415	1579	11	of	of	ADP
ftr-415	1579	12	the	the	DET
ftr-415	1579	13	stock	stock	NOUN
ftr-415	1579	14	of	of	ADP
ftr-415	1579	15	a	a	DET
ftr-415	1579	16	subsidiary	subsidiary	NOUN
ftr-415	1579	17	by	by	ADP
ftr-415	1579	18	a	a	DET
ftr-415	1579	19	member	member	NOUN
ftr-415	1579	20	of	of	ADP
ftr-415	1579	21	a	a	DET
ftr-415	1579	22	consolidated	consolidated	ADJ
ftr-415	1579	23	group	group	NOUN
ftr-415	1579	24	except	except	SCONJ
ftr-415	1579	25	to	to	ADP
ftr-415	1579	26	the	the	DET
ftr-415	1579	27	extent	extent	NOUN
ftr-415	1579	28	that	that	SCONJ
ftr-415	1579	29	the	the	DET
ftr-415	1579	30	taxpayer	taxpayer	NOUN
ftr-415	1579	31	can	can	AUX
ftr-415	1579	32	prove	prove	VERB
ftr-415	1579	33	that	that	SCONJ
ftr-415	1579	34	the	the	DET
ftr-415	1579	35	loss	loss	NOUN
ftr-415	1579	36	is	be	AUX
ftr-415	1579	37	not	not	PART
ftr-415	1579	38	attributable	attributable	ADJ
ftr-415	1579	39	to	to	ADP
ftr-415	1579	40	the	the	DET
ftr-415	1579	41	recognition	recognition	NOUN
ftr-415	1579	42	of	of	ADP
ftr-415	1579	43	built	build	VERB
ftr-415	1579	44	-	-	PUNCT
ftr-415	1579	45	in	in	ADP
ftr-415	1579	46	gain	gain	NOUN
ftr-415	1579	47	on	on	ADP
ftr-415	1579	48	the	the	DET
ftr-415	1579	49	disposition	disposition	NOUN
ftr-415	1579	50	of	of	ADP
ftr-415	1579	51	any	any	DET
ftr-415	1579	52	asset	asset	NOUN
ftr-415	1579	53	,	,	PUNCT
ftr-415	1579	54	including	include	VERB
ftr-415	1579	55	stock	stock	NOUN
ftr-415	1579	56	and	and	CCONJ
ftr-415	1579	57	securities	security	NOUN
ftr-415	1579	58	.	.	PUNCT
ftr-415	1580	1	gain	gain	NOUN
ftr-415	1580	2	recognized	recognize	VERB
ftr-415	1580	3	on	on	ADP
ftr-415	1580	4	the	the	DET
ftr-415	1580	5	disposition	disposition	NOUN
ftr-415	1580	6	of	of	ADP
ftr-415	1580	7	any	any	DET
ftr-415	1580	8	asset	asset	NOUN
ftr-415	1580	9	is	be	AUX
ftr-415	1580	10	“	"	PUNCT
ftr-415	1580	11	built	build	VERB
ftr-415	1580	12	-	-	PUNCT
ftr-415	1580	13	in	in	ADP
ftr-415	1580	14	gain	gain	NOUN
ftr-415	1580	15	”	"	PUNCT
ftr-415	1580	16	to	to	ADP
ftr-415	1580	17	the	the	DET
ftr-415	1580	18	extent	extent	NOUN
ftr-415	1580	19	that	that	SCONJ
ftr-415	1580	20	the	the	DET
ftr-415	1580	21	gain	gain	NOUN
ftr-415	1580	22	is	be	AUX
ftr-415	1580	23	136	136	NUM
ftr-415	1580	24	florida	florida	PROPN
ftr-415	1580	25	tax	tax	NOUN
ftr-415	1580	26	review	review	NOUN
ftr-415	1581	1	[	[	X
ftr-415	1581	2	vol.6	vol.6	NUM
ftr-415	1581	3	:	:	PUNCT
ftr-415	1581	4	si	si	X
ftr-415	1581	5	attributable	attributable	ADJ
ftr-415	1581	6	to	to	ADP
ftr-415	1581	7	any	any	DET
ftr-415	1581	8	excess	excess	NOUN
ftr-415	1581	9	of	of	ADP
ftr-415	1581	10	value	value	NOUN
ftr-415	1581	11	over	over	ADP
ftr-415	1581	12	basis	basis	NOUN
ftr-415	1581	13	that	that	PRON
ftr-415	1581	14	is	be	AUX
ftr-415	1581	15	reflected	reflect	VERB
ftr-415	1581	16	in	in	ADP
ftr-415	1581	17	the	the	DET
ftr-415	1581	18	basis	basis	NOUN
ftr-415	1581	19	of	of	ADP
ftr-415	1581	20	the	the	DET
ftr-415	1581	21	stock	stock	NOUN
ftr-415	1581	22	.	.	PUNCT
ftr-415	1582	1	thus	thus	ADV
ftr-415	1582	2	,	,	PUNCT
ftr-415	1582	3	the	the	DET
ftr-415	1582	4	new	new	ADJ
ftr-415	1582	5	rule	rule	NOUN
ftr-415	1582	6	focuses	focus	VERB
ftr-415	1582	7	only	only	ADV
ftr-415	1582	8	on	on	ADP
ftr-415	1582	9	losses	loss	NOUN
ftr-415	1582	10	attributable	attributable	ADJ
ftr-415	1582	11	to	to	ADP
ftr-415	1582	12	basis	basis	NOUN
ftr-415	1582	13	adjustments	adjustment	NOUN
ftr-415	1582	14	to	to	ADP
ftr-415	1582	15	the	the	DET
ftr-415	1582	16	subsidiary	subsidiary	NOUN
ftr-415	1582	17	’s	’s	PART
ftr-415	1582	18	stock	stock	NOUN
ftr-415	1582	19	attributable	attributable	ADJ
ftr-415	1582	20	to	to	ADP
ftr-415	1582	21	gains	gain	NOUN
ftr-415	1582	22	recognized	recognize	VERB
ftr-415	1582	23	by	by	ADP
ftr-415	1582	24	the	the	DET
ftr-415	1582	25	subsidiary	subsidiary	NOUN
ftr-415	1582	26	.	.	PUNCT
ftr-415	1583	1	the	the	DET
ftr-415	1583	2	new	new	ADJ
ftr-415	1583	3	regulations	regulation	NOUN
ftr-415	1583	4	also	also	ADV
ftr-415	1583	5	require	require	VERB
ftr-415	1583	6	that	that	SCONJ
ftr-415	1583	7	on	on	ADP
ftr-415	1583	8	deconsolidation	deconsolidation	NOUN
ftr-415	1583	9	of	of	ADP
ftr-415	1583	10	a	a	DET
ftr-415	1583	11	subsidiary	subsidiary	NOUN
ftr-415	1583	12	,	,	PUNCT
ftr-415	1583	13	the	the	DET
ftr-415	1583	14	basis	basis	NOUN
ftr-415	1583	15	of	of	ADP
ftr-415	1583	16	stock	stock	NOUN
ftr-415	1583	17	of	of	ADP
ftr-415	1583	18	the	the	DET
ftr-415	1583	19	subsidiary	subsidiary	NOUN
ftr-415	1583	20	held	hold	VERB
ftr-415	1583	21	by	by	ADP
ftr-415	1583	22	members	member	NOUN
ftr-415	1583	23	of	of	ADP
ftr-415	1583	24	a	a	DET
ftr-415	1583	25	consolidated	consolidated	ADJ
ftr-415	1583	26	group	group	NOUN
ftr-415	1583	27	must	must	AUX
ftr-415	1583	28	be	be	AUX
ftr-415	1583	29	reduced	reduce	VERB
ftr-415	1583	30	to	to	ADP
ftr-415	1583	31	an	an	DET
ftr-415	1583	32	amount	amount	NOUN
ftr-415	1583	33	not	not	PART
ftr-415	1583	34	exceeding	exceed	VERB
ftr-415	1583	35	the	the	DET
ftr-415	1583	36	stock	stock	NOUN
ftr-415	1583	37	’s	’s	PART
ftr-415	1583	38	value	value	NOUN
ftr-415	1583	39	,	,	PUNCT
ftr-415	1583	40	except	except	SCONJ
ftr-415	1583	41	to	to	ADP
ftr-415	1583	42	the	the	DET
ftr-415	1583	43	extent	extent	NOUN
ftr-415	1583	44	that	that	SCONJ
ftr-415	1583	45	the	the	DET
ftr-415	1583	46	taxpayer	taxpayer	NOUN
ftr-415	1583	47	can	can	AUX
ftr-415	1583	48	show	show	VERB
ftr-415	1583	49	that	that	SCONJ
ftr-415	1583	50	the	the	DET
ftr-415	1583	51	required	required	ADJ
ftr-415	1583	52	basis	basis	NOUN
ftr-415	1583	53	reduction	reduction	NOUN
ftr-415	1583	54	is	be	AUX
ftr-415	1583	55	not	not	PART
ftr-415	1583	56	attributable	attributable	ADJ
ftr-415	1583	57	to	to	ADP
ftr-415	1583	58	recognition	recognition	NOUN
ftr-415	1583	59	of	of	ADP
ftr-415	1583	60	built	build	VERB
ftr-415	1583	61	-	-	PUNCT
ftr-415	1583	62	in	in	ADP
ftr-415	1583	63	gain	gain	NOUN
ftr-415	1583	64	.	.	PUNCT
ftr-415	1584	1	the	the	DET
ftr-415	1584	2	new	new	ADJ
ftr-415	1584	3	rules	rule	NOUN
ftr-415	1584	4	do	do	AUX
ftr-415	1584	5	not	not	PART
ftr-415	1584	6	deal	deal	VERB
ftr-415	1584	7	with	with	ADP
ftr-415	1584	8	the	the	DET
ftr-415	1584	9	duplicated	duplicate	VERB
ftr-415	1584	10	losses	loss	NOUN
ftr-415	1584	11	formerly	formerly	ADV
ftr-415	1584	12	disallowed	disallow	VERB
ftr-415	1584	13	by	by	ADP
ftr-415	1584	14	reg	reg	NOUN
ftr-415	1584	15	.	.	PUNCT
ftr-415	1585	1	§	§	PROPN
ftr-415	1585	2	1.150220(c)(1)(iii	1.150220(c)(1)(iii	NUM
ftr-415	1585	3	)	)	PUNCT
ftr-415	1585	4	.	.	PUNCT
ftr-415	1586	1	the	the	DET
ftr-415	1586	2	new	new	ADJ
ftr-415	1586	3	regulations	regulation	NOUN
ftr-415	1586	4	are	be	AUX
ftr-415	1586	5	applicable	applicable	ADJ
ftr-415	1586	6	to	to	ADP
ftr-415	1586	7	dispositions	disposition	NOUN
ftr-415	1586	8	after	after	ADP
ftr-415	1586	9	3/6/02	3/6/02	NUM
ftr-415	1586	10	.	.	PUNCT
ftr-415	1587	1	for	for	ADP
ftr-415	1587	2	dispositions	disposition	NOUN
ftr-415	1587	3	prior	prior	ADV
ftr-415	1587	4	to	to	ADP
ftr-415	1587	5	3/7/02	3/7/02	NUM
ftr-415	1587	6	(	(	PUNCT
ftr-415	1587	7	or	or	CCONJ
ftr-415	1587	8	pursuant	pursuant	ADJ
ftr-415	1587	9	to	to	ADP
ftr-415	1587	10	a	a	DET
ftr-415	1587	11	binding	bind	VERB
ftr-415	1587	12	contract	contract	NOUN
ftr-415	1587	13	entered	enter	VERB
ftr-415	1587	14	into	into	ADP
ftr-415	1587	15	prior	prior	ADV
ftr-415	1587	16	to	to	ADP
ftr-415	1587	17	3/7/02	3/7/02	NUM
ftr-415	1587	18	)	)	PUNCT
ftr-415	1587	19	the	the	DET
ftr-415	1587	20	taxpayer	taxpayer	NOUN
ftr-415	1587	21	may	may	AUX
ftr-415	1587	22	elect	elect	VERB
ftr-415	1587	23	to	to	PART
ftr-415	1587	24	apply	apply	VERB
ftr-415	1587	25	reg	reg	NOUN
ftr-415	1587	26	.	.	PUNCT
ftr-415	1588	1	§	§	PROPN
ftr-415	1588	2	1.1502	1.1502	NUM
ftr-415	1588	3	-	-	SYM
ftr-415	1588	4	20	20	NUM
ftr-415	1588	5	.	.	PUNCT
ftr-415	1588	6	!	!	PUNCT
ftr-415	1589	1	at	at	ADP
ftr-415	1589	2	the	the	DET
ftr-415	1589	3	october	october	PROPN
ftr-415	1589	4	18	18	NUM
ftr-415	1589	5	meeting	meeting	NOUN
ftr-415	1589	6	in	in	ADP
ftr-415	1589	7	los	los	PROPN
ftr-415	1589	8	angeles	angeles	PROPN
ftr-415	1589	9	of	of	ADP
ftr-415	1589	10	the	the	DET
ftr-415	1589	11	american	american	PROPN
ftr-415	1589	12	bar	bar	PROPN
ftr-415	1589	13	association	association	NOUN
ftr-415	1589	14	section	section	NOUN
ftr-415	1589	15	of	of	ADP
ftr-415	1589	16	taxation	taxation	NOUN
ftr-415	1589	17	affiliated	affiliate	VERB
ftr-415	1589	18	and	and	CCONJ
ftr-415	1589	19	related	related	ADJ
ftr-415	1589	20	corporations	corporation	NOUN
ftr-415	1589	21	committee	committee	NOUN
ftr-415	1589	22	,	,	PUNCT
ftr-415	1589	23	jeffrey	jeffrey	PROPN
ftr-415	1589	24	h.	h.	PROPN
ftr-415	1589	25	paravano	paravano	PROPN
ftr-415	1589	26	,	,	PUNCT
ftr-415	1589	27	senior	senior	ADJ
ftr-415	1589	28	adviser	adviser	NOUN
ftr-415	1589	29	to	to	ADP
ftr-415	1589	30	the	the	DET
ftr-415	1589	31	assistant	assistant	NOUN
ftr-415	1589	32	secretary	secretary	NOUN
ftr-415	1589	33	for	for	ADP
ftr-415	1589	34	tax	tax	NOUN
ftr-415	1589	35	policy	policy	NOUN
ftr-415	1589	36	,	,	PUNCT
ftr-415	1589	37	stated	state	VERB
ftr-415	1589	38	that	that	SCONJ
ftr-415	1589	39	these	these	DET
ftr-415	1589	40	regulations	regulation	NOUN
ftr-415	1589	41	would	would	AUX
ftr-415	1589	42	govern	govern	VERB
ftr-415	1589	43	future	future	ADJ
ftr-415	1589	44	transactions	transaction	NOUN
ftr-415	1589	45	similar	similar	ADJ
ftr-415	1589	46	to	to	ADP
ftr-415	1589	47	the	the	DET
ftr-415	1589	48	one	one	NOUN
ftr-415	1589	49	in	in	ADP
ftr-415	1589	50	which	which	PRON
ftr-415	1589	51	bank	bank	PROPN
ftr-415	1589	52	of	of	ADP
ftr-415	1589	53	america	america	PROPN
ftr-415	1589	54	corp	corp	PROPN
ftr-415	1589	55	.	.	PROPN
ftr-415	1589	56	dropped	drop	VERB
ftr-415	1589	57	some	some	DET
ftr-415	1589	58	problem	problem	NOUN
ftr-415	1589	59	loans	loan	NOUN
ftr-415	1589	60	into	into	ADP
ftr-415	1589	61	a	a	DET
ftr-415	1589	62	wholly	wholly	ADV
ftr-415	1589	63	owned	own	VERB
ftr-415	1589	64	subsidiary	subsidiary	NOUN
ftr-415	1589	65	,	,	PUNCT
ftr-415	1589	66	strategic	strategic	ADJ
ftr-415	1589	67	solutions	solutions	PROPN
ftr-415	1589	68	inc	inc	PROPN
ftr-415	1589	69	.	.	PROPN
ftr-415	1589	70	,	,	PUNCT
ftr-415	1589	71	along	along	ADP
ftr-415	1589	72	with	with	ADP
ftr-415	1589	73	the	the	DET
ftr-415	1589	74	bank	bank	NOUN
ftr-415	1589	75	employees	employee	NOUN
ftr-415	1589	76	whose	whose	DET
ftr-415	1589	77	job	job	NOUN
ftr-415	1589	78	it	it	PRON
ftr-415	1589	79	was	be	AUX
ftr-415	1589	80	to	to	PART
ftr-415	1589	81	work	work	VERB
ftr-415	1589	82	out	out	ADP
ftr-415	1589	83	those	those	DET
ftr-415	1589	84	loans	loan	NOUN
ftr-415	1589	85	.	.	PUNCT
ftr-415	1590	1	the	the	DET
ftr-415	1590	2	subsidiary	subsidiary	NOUN
ftr-415	1590	3	had	have	VERB
ftr-415	1590	4	no	no	DET
ftr-415	1590	5	assets	asset	NOUN
ftr-415	1590	6	unrelated	unrelated	ADJ
ftr-415	1590	7	to	to	ADP
ftr-415	1590	8	the	the	DET
ftr-415	1590	9	loans	loan	NOUN
ftr-415	1590	10	,	,	PUNCT
ftr-415	1590	11	and	and	CCONJ
ftr-415	1590	12	[	[	X
ftr-415	1590	13	assuming	assume	VERB
ftr-415	1590	14	a	a	DET
ftr-415	1590	15	business	business	NOUN
ftr-415	1590	16	purpose	purpose	NOUN
ftr-415	1590	17	]	]	PUNCT
ftr-415	1590	18	the	the	DET
ftr-415	1590	19	transaction	transaction	NOUN
ftr-415	1590	20	would	would	AUX
ftr-415	1590	21	be	be	AUX
ftr-415	1590	22	governed	govern	VERB
ftr-415	1590	23	by	by	ADP
ftr-415	1590	24	§	§	PROPN
ftr-415	1590	25	351	351	NUM
ftr-415	1590	26	.	.	PUNCT
ftr-415	1591	1	if	if	SCONJ
ftr-415	1591	2	so	so	ADV
ftr-415	1591	3	,	,	PUNCT
ftr-415	1591	4	then	then	ADV
ftr-415	1591	5	the	the	DET
ftr-415	1591	6	bank	bank	NOUN
ftr-415	1591	7	would	would	AUX
ftr-415	1591	8	have	have	VERB
ftr-415	1591	9	a	a	DET
ftr-415	1591	10	basis	basis	NOUN
ftr-415	1591	11	in	in	ADP
ftr-415	1591	12	the	the	DET
ftr-415	1591	13	subsidiary	subsidiary	NOUN
ftr-415	1591	14	shares	share	NOUN
ftr-415	1591	15	equal	equal	ADJ
ftr-415	1591	16	to	to	ADP
ftr-415	1591	17	its	its	PRON
ftr-415	1591	18	basis	basis	NOUN
ftr-415	1591	19	in	in	ADP
ftr-415	1591	20	the	the	DET
ftr-415	1591	21	loans	loan	NOUN
ftr-415	1591	22	,	,	PUNCT
ftr-415	1591	23	and	and	CCONJ
ftr-415	1591	24	the	the	DET
ftr-415	1591	25	subsidiary	subsidiary	NOUN
ftr-415	1591	26	would	would	AUX
ftr-415	1591	27	have	have	VERB
ftr-415	1591	28	the	the	DET
ftr-415	1591	29	same	same	ADJ
ftr-415	1591	30	basis	basis	NOUN
ftr-415	1591	31	in	in	ADP
ftr-415	1591	32	the	the	DET
ftr-415	1591	33	transferred	transfer	VERB
ftr-415	1591	34	loans	loan	NOUN
ftr-415	1591	35	.	.	PUNCT
ftr-415	1592	1	because	because	SCONJ
ftr-415	1592	2	the	the	DET
ftr-415	1592	3	fair	fair	ADJ
ftr-415	1592	4	market	market	NOUN
ftr-415	1592	5	value	value	NOUN
ftr-415	1592	6	of	of	ADP
ftr-415	1592	7	the	the	DET
ftr-415	1592	8	loans	loan	NOUN
ftr-415	1592	9	is	be	AUX
ftr-415	1592	10	less	less	ADJ
ftr-415	1592	11	than	than	ADP
ftr-415	1592	12	the	the	DET
ftr-415	1592	13	original	original	ADJ
ftr-415	1592	14	amount	amount	NOUN
ftr-415	1592	15	lent	lent	NOUN
ftr-415	1592	16	,	,	PUNCT
ftr-415	1592	17	the	the	DET
ftr-415	1592	18	subsidiary	subsidiary	NOUN
ftr-415	1592	19	shares	share	NOUN
ftr-415	1592	20	and	and	CCONJ
ftr-415	1592	21	the	the	DET
ftr-415	1592	22	subsidiary	subsidiary	NOUN
ftr-415	1592	23	's	's	PART
ftr-415	1592	24	assets	asset	NOUN
ftr-415	1592	25	would	would	AUX
ftr-415	1592	26	have	have	AUX
ftr-415	1592	27	built	build	VERB
ftr-415	1592	28	-	-	PUNCT
ftr-415	1592	29	in	in	ADP
ftr-415	1592	30	losses	loss	NOUN
ftr-415	1592	31	.	.	PUNCT
ftr-415	1593	1	the	the	DET
ftr-415	1593	2	aim	aim	NOUN
ftr-415	1593	3	of	of	ADP
ftr-415	1593	4	such	such	ADJ
ftr-415	1593	5	transactions	transaction	NOUN
ftr-415	1593	6	appears	appear	VERB
ftr-415	1593	7	to	to	PART
ftr-415	1593	8	be	be	AUX
ftr-415	1593	9	for	for	SCONJ
ftr-415	1593	10	the	the	DET
ftr-415	1593	11	bank	bank	NOUN
ftr-415	1593	12	to	to	PART
ftr-415	1593	13	sell	sell	VERB
ftr-415	1593	14	some	some	DET
ftr-415	1593	15	subsidiary	subsidiary	NOUN
ftr-415	1593	16	shares	share	NOUN
ftr-415	1593	17	and	and	CCONJ
ftr-415	1593	18	to	to	PART
ftr-415	1593	19	recognize	recognize	VERB
ftr-415	1593	20	a	a	DET
ftr-415	1593	21	loss	loss	NOUN
ftr-415	1593	22	,	,	PUNCT
ftr-415	1593	23	and	and	CCONJ
ftr-415	1593	24	then	then	ADV
ftr-415	1593	25	use	use	VERB
ftr-415	1593	26	the	the	DET
ftr-415	1593	27	subsidiary	subsidiary	NOUN
ftr-415	1593	28	's	's	PART
ftr-415	1593	29	losses	loss	NOUN
ftr-415	1593	30	on	on	ADP
ftr-415	1593	31	the	the	DET
ftr-415	1593	32	loans	loan	NOUN
ftr-415	1593	33	themselves	themselves	PRON
ftr-415	1593	34	,	,	PUNCT
ftr-415	1593	35	as	as	SCONJ
ftr-415	1593	36	they	they	PRON
ftr-415	1593	37	occur	occur	VERB
ftr-415	1593	38	,	,	PUNCT
ftr-415	1593	39	on	on	ADP
ftr-415	1593	40	the	the	DET
ftr-415	1593	41	bank	bank	NOUN
ftr-415	1593	42	's	's	PART
ftr-415	1593	43	consolidated	consolidated	ADJ
ftr-415	1593	44	return	return	NOUN
ftr-415	1593	45	.	.	PUNCT
ftr-415	1594	1	paravano	paravano	PROPN
ftr-415	1594	2	stated	state	VERB
ftr-415	1594	3	that	that	SCONJ
ftr-415	1594	4	a	a	DET
ftr-415	1594	5	taxpayer	taxpayer	NOUN
ftr-415	1594	6	should	should	AUX
ftr-415	1594	7	be	be	AUX
ftr-415	1594	8	able	able	ADJ
ftr-415	1594	9	to	to	PART
ftr-415	1594	10	use	use	VERB
ftr-415	1594	11	the	the	DET
ftr-415	1594	12	same	same	ADJ
ftr-415	1594	13	economic	economic	ADJ
ftr-415	1594	14	loss	loss	NOUN
ftr-415	1594	15	only	only	ADV
ftr-415	1594	16	once	once	ADV
ftr-415	1594	17	,	,	PUNCT
ftr-415	1594	18	based	base	VERB
ftr-415	1594	19	upon	upon	SCONJ
ftr-415	1594	20	charles	charles	PROPN
ftr-415	1594	21	ilfeld	ilfeld	PROPN
ftr-415	1594	22	co.	co.	PROPN
ftr-415	1594	23	v.	v.	PROPN
ftr-415	1594	24	hernandez	hernandez	PROPN
ftr-415	1594	25	,	,	PUNCT
ftr-415	1594	26	292	292	NUM
ftr-415	1594	27	u.s	u.s	PROPN
ftr-415	1594	28	.	.	PROPN
ftr-415	1594	29	62	62	NUM
ftr-415	1594	30	(	(	PUNCT
ftr-415	1594	31	1934	1934	NUM
ftr-415	1594	32	)	)	PUNCT
ftr-415	1594	33	,	,	PUNCT
ftr-415	1594	34	in	in	ADP
ftr-415	1594	35	which	which	PRON
ftr-415	1594	36	the	the	DET
ftr-415	1594	37	supreme	supreme	PROPN
ftr-415	1594	38	court	court	PROPN
ftr-415	1594	39	disallowed	disallow	VERB
ftr-415	1594	40	a	a	DET
ftr-415	1594	41	loss	loss	NOUN
ftr-415	1594	42	on	on	ADP
ftr-415	1594	43	the	the	DET
ftr-415	1594	44	shares	share	NOUN
ftr-415	1594	45	of	of	ADP
ftr-415	1594	46	a	a	DET
ftr-415	1594	47	subsidiary	subsidiary	NOUN
ftr-415	1594	48	that	that	PRON
ftr-415	1594	49	was	be	AUX
ftr-415	1594	50	being	be	AUX
ftr-415	1594	51	liquidated	liquidate	VERB
ftr-415	1594	52	,	,	PUNCT
ftr-415	1594	53	on	on	ADP
ftr-415	1594	54	the	the	DET
ftr-415	1594	55	grounds	ground	NOUN
ftr-415	1594	56	that	that	SCONJ
ftr-415	1594	57	permitting	permit	VERB
ftr-415	1594	58	the	the	DET
ftr-415	1594	59	loss	loss	NOUN
ftr-415	1594	60	would	would	AUX
ftr-415	1594	61	allow	allow	VERB
ftr-415	1594	62	the	the	DET
ftr-415	1594	63	group	group	NOUN
ftr-415	1594	64	to	to	PART
ftr-415	1594	65	use	use	VERB
ftr-415	1594	66	the	the	DET
ftr-415	1594	67	subsidiary	subsidiary	NOUN
ftr-415	1594	68	's	's	PART
ftr-415	1594	69	operating	operating	NOUN
ftr-415	1594	70	losses	loss	NOUN
ftr-415	1594	71	twice	twice	ADV
ftr-415	1594	72	.	.	PUNCT
ftr-415	1595	1	2002	2002	NUM
ftr-415	1595	2	tnt	tnt	PROPN
ftr-415	1595	3	205	205	NUM
ftr-415	1595	4	-	-	SYM
ftr-415	1595	5	4	4	NUM
ftr-415	1595	6	(	(	PUNCT
ftr-415	1595	7	10/22/02	10/22/02	PROPN
ftr-415	1595	8	)	)	PUNCT
ftr-415	1595	9	.	.	PUNCT
ftr-415	1596	1	e.	e.	PROPN
ftr-415	1597	1	a	a	DET
ftr-415	1597	2	glitch	glitch	NOUN
ftr-415	1597	3	is	be	AUX
ftr-415	1597	4	fixed	fix	VERB
ftr-415	1597	5	–	–	PUNCT
ftr-415	1597	6	in	in	ADP
ftr-415	1597	7	the	the	DET
ftr-415	1597	8	taxpayer	taxpayer	NOUN
ftr-415	1597	9	’s	’s	PART
ftr-415	1597	10	favor	favor	NOUN
ftr-415	1597	11	.	.	PUNCT
ftr-415	1598	1	t.d	t.d	X
ftr-415	1598	2	.	.	NOUN
ftr-415	1598	3	8998	8998	NUM
ftr-415	1598	4	,	,	PUNCT
ftr-415	1598	5	loss	loss	NOUN
ftr-415	1598	6	limitation	limitation	NOUN
ftr-415	1598	7	rules	rule	NOUN
ftr-415	1598	8	,	,	PUNCT
ftr-415	1598	9	67	67	NUM
ftr-415	1598	10	f.r	f.r	NOUN
ftr-415	1598	11	.	.	PROPN
ftr-415	1598	12	37998	37998	NUM
ftr-415	1598	13	(	(	PUNCT
ftr-415	1598	14	5/31/02	5/31/02	NUM
ftr-415	1598	15	)	)	PUNCT
ftr-415	1598	16	,	,	PUNCT
ftr-415	1598	17	and	and	CCONJ
ftr-415	1598	18	reg-102305	reg-102305	NOUN
ftr-415	1598	19	-	-	PUNCT
ftr-415	1598	20	02	02	NUM
ftr-415	1598	21	,	,	PUNCT
ftr-415	1598	22	loss	loss	NOUN
ftr-415	1598	23	limitation	limitation	NOUN
ftr-415	1598	24	rules	rule	NOUN
ftr-415	1598	25	,	,	PUNCT
ftr-415	1599	1	67	67	NUM
ftr-415	1599	2	f.r	f.r	NOUN
ftr-415	1599	3	.	.	NOUN
ftr-415	1599	4	38040	38040	NUM
ftr-415	1599	5	(	(	PUNCT
ftr-415	1599	6	5/31/02	5/31/02	NUM
ftr-415	1599	7	)	)	PUNCT
ftr-415	1599	8	.	.	PUNCT
ftr-415	1600	1	new	new	ADJ
ftr-415	1600	2	temp	temp	NOUN
ftr-415	1600	3	.	.	PUNCT
ftr-415	1601	1	reg	reg	NOUN
ftr-415	1601	2	.	.	PUNCT
ftr-415	1602	1	§	§	PROPN
ftr-415	1602	2	1.337(d)2t(a)(4	1.337(d)2t(a)(4	NUM
ftr-415	1602	3	)	)	PUNCT
ftr-415	1602	4	provides	provide	VERB
ftr-415	1602	5	a	a	DET
ftr-415	1602	6	netting	net	VERB
ftr-415	1602	7	rule	rule	NOUN
ftr-415	1602	8	[	[	X
ftr-415	1602	9	similar	similar	ADJ
ftr-415	1602	10	to	to	ADP
ftr-415	1602	11	that	that	PRON
ftr-415	1602	12	in	in	ADP
ftr-415	1602	13	former	former	ADJ
ftr-415	1602	14	reg	reg	NOUN
ftr-415	1602	15	.	.	PUNCT
ftr-415	1603	1	§	§	PROPN
ftr-415	1603	2	1.150220(a)(4	1.150220(a)(4	NUM
ftr-415	1603	3	)	)	PUNCT
ftr-415	1603	4	]	]	PUNCT
ftr-415	1603	5	,	,	PUNCT
ftr-415	1603	6	pursuant	pursuant	ADJ
ftr-415	1603	7	to	to	ADP
ftr-415	1603	8	which	which	DET
ftr-415	1603	9	gain	gain	NOUN
ftr-415	1603	10	and	and	CCONJ
ftr-415	1603	11	loss	loss	NOUN
ftr-415	1603	12	may	may	AUX
ftr-415	1603	13	be	be	AUX
ftr-415	1603	14	netted	net	VERB
ftr-415	1603	15	with	with	ADP
ftr-415	1603	16	respect	respect	NOUN
ftr-415	1603	17	to	to	ADP
ftr-415	1603	18	the	the	DET
ftr-415	1603	19	disposition	disposition	NOUN
ftr-415	1603	20	of	of	ADP
ftr-415	1603	21	stock	stock	NOUN
ftr-415	1603	22	of	of	ADP
ftr-415	1603	23	a	a	DET
ftr-415	1603	24	subsidiary	subsidiary	NOUN
ftr-415	1603	25	,	,	PUNCT
ftr-415	1603	26	to	to	ADP
ftr-415	1603	27	the	the	DET
ftr-415	1603	28	extent	extent	NOUN
ftr-415	1603	29	that	that	SCONJ
ftr-415	1603	30	,	,	PUNCT
ftr-415	1603	31	as	as	ADP
ftr-415	1603	32	a	a	DET
ftr-415	1603	33	consequence	consequence	NOUN
ftr-415	1603	34	of	of	ADP
ftr-415	1603	35	the	the	DET
ftr-415	1603	36	same	same	ADJ
ftr-415	1603	37	plan	plan	NOUN
ftr-415	1603	38	or	or	CCONJ
ftr-415	1603	39	arrangement	arrangement	NOUN
ftr-415	1603	40	,	,	PUNCT
ftr-415	1603	41	gain	gain	NOUN
ftr-415	1603	42	is	be	AUX
ftr-415	1603	43	taken	take	VERB
ftr-415	1603	44	into	into	ADP
ftr-415	1603	45	account	account	NOUN
ftr-415	1603	46	by	by	ADP
ftr-415	1603	47	members	member	NOUN
ftr-415	1603	48	with	with	ADP
ftr-415	1603	49	respect	respect	NOUN
ftr-415	1603	50	to	to	ADP
ftr-415	1603	51	stock	stock	NOUN
ftr-415	1603	52	of	of	ADP
ftr-415	1603	53	the	the	DET
ftr-415	1603	54	same	same	ADJ
ftr-415	1603	55	subsidiary	subsidiary	NOUN
ftr-415	1603	56	having	have	VERB
ftr-415	1603	57	the	the	DET
ftr-415	1603	58	same	same	ADJ
ftr-415	1603	59	material	material	NOUN
ftr-415	1603	60	terms	term	NOUN
ftr-415	1603	61	.	.	PUNCT
ftr-415	1604	1	new	new	ADJ
ftr-415	1604	2	temp	temp	NOUN
ftr-415	1604	3	.	.	PUNCT
ftr-415	1605	1	reg	reg	NOUN
ftr-415	1605	2	.	.	PUNCT
ftr-415	1606	1	§	§	PROPN
ftr-415	1606	2	1.337(d)2t(b)(4	1.337(d)2t(b)(4	NUM
ftr-415	1606	3	)	)	PUNCT
ftr-415	1606	4	provides	provide	VERB
ftr-415	1606	5	a	a	DET
ftr-415	1606	6	similar	similar	ADJ
ftr-415	1606	7	netting	netting	NOUN
ftr-415	1606	8	rule	rule	NOUN
ftr-415	1606	9	for	for	ADP
ftr-415	1606	10	basis	basis	NOUN
ftr-415	1606	11	reductions	reduction	NOUN
ftr-415	1606	12	on	on	ADP
ftr-415	1606	13	deconsolidations	deconsolidation	NOUN
ftr-415	1606	14	of	of	ADP
ftr-415	1606	15	subsidiary	subsidiary	ADJ
ftr-415	1606	16	stock	stock	NOUN
ftr-415	1606	17	.	.	PUNCT
ftr-415	1607	1	the	the	DET
ftr-415	1607	2	temporary	temporary	ADJ
ftr-415	1607	3	regulations	regulation	NOUN
ftr-415	1607	4	are	be	AUX
ftr-415	1607	5	also	also	ADV
ftr-415	1607	6	issued	issue	VERB
ftr-415	1607	7	as	as	ADP
ftr-415	1607	8	proposed	propose	VERB
ftr-415	1607	9	regulations	regulation	NOUN
ftr-415	1607	10	.	.	PUNCT
ftr-415	1608	1	f.	f.	PROPN
ftr-415	1608	2	and	and	CCONJ
ftr-415	1608	3	here	here	ADV
ftr-415	1608	4	are	be	AUX
ftr-415	1608	5	more	more	ADJ
ftr-415	1608	6	of	of	ADP
ftr-415	1608	7	the	the	DET
ftr-415	1608	8	new	new	ADJ
ftr-415	1608	9	regulations	regulation	NOUN
ftr-415	1608	10	.	.	PUNCT
ftr-415	1609	1	reg131478	reg131478	PROPN
ftr-415	1609	2	-	-	PUNCT
ftr-415	1609	3	02	02	NUM
ftr-415	1609	4	,	,	PUNCT
ftr-415	1609	5	guidance	guidance	NOUN
ftr-415	1609	6	under	under	ADP
ftr-415	1609	7	section	section	NOUN
ftr-415	1609	8	1502	1502	NUM
ftr-415	1609	9	;	;	PUNCT
ftr-415	1609	10	suspension	suspension	NOUN
ftr-415	1609	11	of	of	ADP
ftr-415	1609	12	losses	loss	NOUN
ftr-415	1609	13	on	on	ADP
ftr-415	1609	14	certain	certain	ADJ
ftr-415	1609	15	stock	stock	NOUN
ftr-415	1609	16	dispositions	disposition	NOUN
ftr-415	1609	17	,	,	PUNCT
ftr-415	1609	18	67	67	NUM
ftr-415	1609	19	f.r	f.r	NOUN
ftr-415	1609	20	.	.	NOUN
ftr-415	1609	21	65060	65060	NUM
ftr-415	1609	22	(	(	PUNCT
ftr-415	1609	23	10/23/02	10/23/02	NUM
ftr-415	1609	24	)	)	PUNCT
ftr-415	1609	25	.	.	PUNCT
ftr-415	1610	1	temporary	temporary	ADJ
ftr-415	1610	2	reg	reg	NOUN
ftr-415	1610	3	.	.	PUNCT
ftr-415	1611	1	§	§	PROPN
ftr-415	1611	2	1.337(d)-2	1.337(d)-2	PROPN
ftr-415	1611	3	t	t	NOUN
ftr-415	1611	4	(	(	PUNCT
ftr-415	1611	5	3/7/02	3/7/02	NUM
ftr-415	1611	6	)	)	PUNCT
ftr-415	1611	7	,	,	PUNCT
ftr-415	1611	8	which	which	PRON
ftr-415	1611	9	generally	generally	ADV
ftr-415	1611	10	allows	allow	VERB
ftr-415	1611	11	a	a	DET
ftr-415	1611	12	loss	loss	NOUN
ftr-415	1611	13	on	on	ADP
ftr-415	1611	14	the	the	DET
ftr-415	1611	15	disposition	disposition	NOUN
ftr-415	1611	16	of	of	ADP
ftr-415	1611	17	subsidiary	subsidiary	ADJ
ftr-415	1611	18	member	member	NOUN
ftr-415	1611	19	stock	stock	NOUN
ftr-415	1611	20	only	only	ADV
ftr-415	1611	21	to	to	ADP
ftr-415	1611	22	the	the	DET
ftr-415	1611	23	extent	extent	NOUN
ftr-415	1611	24	that	that	SCONJ
ftr-415	1611	25	a	a	DET
ftr-415	1611	26	taxpayer	taxpayer	NOUN
ftr-415	1611	27	can	can	AUX
ftr-415	1611	28	establish	establish	VERB
ftr-415	1611	29	that	that	SCONJ
ftr-415	1611	30	the	the	DET
ftr-415	1611	31	stock	stock	NOUN
ftr-415	1611	32	loss	loss	NOUN
ftr-415	1611	33	is	be	AUX
ftr-415	1611	34	not	not	PART
ftr-415	1611	35	attributable	attributable	ADJ
ftr-415	1611	36	to	to	ADP
ftr-415	1611	37	the	the	DET
ftr-415	1611	38	recognition	recognition	NOUN
ftr-415	1611	39	of	of	ADP
ftr-415	1611	40	built	build	VERB
ftr-415	1611	41	-	-	PUNCT
ftr-415	1611	42	in	in	ADP
ftr-415	1611	43	gain	gain	NOUN
ftr-415	1611	44	,	,	PUNCT
ftr-415	1611	45	does	do	AUX
ftr-415	1611	46	not	not	PART
ftr-415	1611	47	disallow	disallow	VERB
ftr-415	1611	48	stock	stock	NOUN
ftr-415	1611	49	loss	loss	NOUN
ftr-415	1611	50	that	that	PRON
ftr-415	1611	51	reflects	reflect	VERB
ftr-415	1611	52	loss	loss	NOUN
ftr-415	1611	53	carryforwards	carryforward	NOUN
ftr-415	1611	54	,	,	PUNCT
ftr-415	1611	55	deferred	defer	VERB
ftr-415	1611	56	deductions	deduction	NOUN
ftr-415	1611	57	,	,	PUNCT
ftr-415	1611	58	or	or	CCONJ
ftr-415	1611	59	built	build	VERB
ftr-415	1611	60	-	-	PUNCT
ftr-415	1611	61	in	in	ADP
ftr-415	1611	62	asset	asset	NOUN
ftr-415	1611	63	losses	loss	NOUN
ftr-415	1611	64	of	of	ADP
ftr-415	1611	65	the	the	DET
ftr-415	1611	66	subsidiary	subsidiary	NOUN
ftr-415	1611	67	member	member	NOUN
ftr-415	1611	68	.	.	PUNCT
ftr-415	1612	1	proposed	propose	VERB
ftr-415	1612	2	reg	reg	NOUN
ftr-415	1612	3	.	.	PUNCT
ftr-415	1613	1	§	§	PROPN
ftr-415	1613	2	1.1502	1.1502	NUM
ftr-415	1613	3	-	-	SYM
ftr-415	1613	4	35	35	NUM
ftr-415	1613	5	expands	expand	VERB
ftr-415	1613	6	the	the	DET
ftr-415	1613	7	principles	principle	NOUN
ftr-415	1613	8	in	in	ADP
ftr-415	1613	9	temp	temp	NOUN
ftr-415	1613	10	.	.	PUNCT
ftr-415	1614	1	reg	reg	NOUN
ftr-415	1614	2	.	.	PUNCT
ftr-415	1615	1	§	§	PROPN
ftr-415	1615	2	1.337(d)-2	1.337(d)-2	PROPN
ftr-415	1615	3	t	t	NOUN
ftr-415	1615	4	and	and	CCONJ
ftr-415	1615	5	notice	notice	VERB
ftr-415	1615	6	2002	2002	NUM
ftr-415	1615	7	-	-	SYM
ftr-415	1615	8	18	18	NUM
ftr-415	1615	9	,	,	PUNCT
ftr-415	1615	10	2002	2002	NUM
ftr-415	1615	11	-	-	SYM
ftr-415	1615	12	12	12	NUM
ftr-415	1615	13	i.r.b	i.r.b	NOUN
ftr-415	1615	14	.	.	PUNCT
ftr-415	1616	1	644	644	NUM
ftr-415	1616	2	(	(	PUNCT
ftr-415	1616	3	3/25/02	3/25/02	NUM
ftr-415	1616	4	)	)	PUNCT
ftr-415	1616	5	,	,	PUNCT
ftr-415	1616	6	to	to	PART
ftr-415	1616	7	limit	limit	VERB
ftr-415	1616	8	the	the	DET
ftr-415	1616	9	ability	ability	NOUN
ftr-415	1616	10	of	of	ADP
ftr-415	1616	11	a	a	DET
ftr-415	1616	12	consolidated	consolidated	ADJ
ftr-415	1616	13	group	group	NOUN
ftr-415	1616	14	to	to	PART
ftr-415	1616	15	obtain	obtain	VERB
ftr-415	1616	16	more	more	ADJ
ftr-415	1616	17	than	than	ADP
ftr-415	1616	18	one	one	NUM
ftr-415	1616	19	tax	tax	NOUN
ftr-415	1616	20	benefit	benefit	NOUN
ftr-415	1616	21	from	from	ADP
ftr-415	1616	22	a	a	DET
ftr-415	1616	23	2003	2003	NUM
ftr-415	1616	24	]	]	PUNCT
ftr-415	1616	25	recent	recent	ADJ
ftr-415	1616	26	developments	development	NOUN
ftr-415	1616	27	in	in	ADP
ftr-415	1616	28	federal	federal	ADJ
ftr-415	1616	29	income	income	NOUN
ftr-415	1616	30	taxation	taxation	NOUN
ftr-415	1616	31	137	137	NUM
ftr-415	1616	32	single	single	ADJ
ftr-415	1616	33	economic	economic	ADJ
ftr-415	1616	34	loss	loss	NOUN
ftr-415	1616	35	.	.	PUNCT
ftr-415	1617	1	the	the	DET
ftr-415	1617	2	proposed	propose	VERB
ftr-415	1617	3	regulations	regulation	NOUN
ftr-415	1617	4	provide	provide	VERB
ftr-415	1617	5	three	three	NUM
ftr-415	1617	6	principal	principal	ADJ
ftr-415	1617	7	rules	rule	NOUN
ftr-415	1617	8	:	:	PUNCT
ftr-415	1617	9	(	(	PUNCT
ftr-415	1617	10	1	1	X
ftr-415	1617	11	)	)	PUNCT
ftr-415	1617	12	a	a	DET
ftr-415	1617	13	basis	basis	NOUN
ftr-415	1617	14	redetermination	redetermination	NOUN
ftr-415	1617	15	rule	rule	NOUN
ftr-415	1617	16	,	,	PUNCT
ftr-415	1617	17	(	(	PUNCT
ftr-415	1617	18	2	2	X
ftr-415	1617	19	)	)	PUNCT
ftr-415	1617	20	a	a	DET
ftr-415	1617	21	loss	loss	NOUN
ftr-415	1617	22	suspension	suspension	NOUN
ftr-415	1617	23	rule	rule	NOUN
ftr-415	1617	24	,	,	PUNCT
ftr-415	1617	25	and	and	CCONJ
ftr-415	1617	26	a	a	DET
ftr-415	1617	27	(	(	PUNCT
ftr-415	1617	28	3	3	NUM
ftr-415	1617	29	)	)	PUNCT
ftr-415	1617	30	basis	basis	NOUN
ftr-415	1617	31	reduction	reduction	NOUN
ftr-415	1617	32	rule	rule	NOUN
ftr-415	1617	33	.	.	PUNCT
ftr-415	1618	1	the	the	DET
ftr-415	1618	2	proposed	propose	VERB
ftr-415	1618	3	regulations	regulation	NOUN
ftr-415	1618	4	also	also	ADV
ftr-415	1618	5	include	include	VERB
ftr-415	1618	6	anti	anti	ADJ
ftr-415	1618	7	-	-	ADJ
ftr-415	1618	8	avoidance	avoidance	ADJ
ftr-415	1618	9	rules	rule	NOUN
ftr-415	1618	10	to	to	PART
ftr-415	1618	11	address	address	VERB
ftr-415	1618	12	transactions	transaction	NOUN
ftr-415	1618	13	designed	design	VERB
ftr-415	1618	14	to	to	PART
ftr-415	1618	15	avoid	avoid	VERB
ftr-415	1618	16	the	the	DET
ftr-415	1618	17	application	application	NOUN
ftr-415	1618	18	of	of	ADP
ftr-415	1618	19	the	the	DET
ftr-415	1618	20	basis	basis	NOUN
ftr-415	1618	21	redetermination	redetermination	NOUN
ftr-415	1618	22	and	and	CCONJ
ftr-415	1618	23	loss	loss	NOUN
ftr-415	1618	24	suspension	suspension	NOUN
ftr-415	1618	25	rules	rule	NOUN
ftr-415	1618	26	.	.	PUNCT
ftr-415	1618	27	!	!	PUNCT
ftr-415	1619	1	the	the	DET
ftr-415	1619	2	basis	basis	NOUN
ftr-415	1619	3	adjustment	adjustment	NOUN
ftr-415	1619	4	rule	rule	NOUN
ftr-415	1619	5	applies	apply	VERB
ftr-415	1619	6	where	where	SCONJ
ftr-415	1619	7	a	a	DET
ftr-415	1619	8	group	group	NOUN
ftr-415	1619	9	absorbs	absorb	VERB
ftr-415	1619	10	a	a	DET
ftr-415	1619	11	subsidiary	subsidiary	NOUN
ftr-415	1619	12	’s	’s	PART
ftr-415	1619	13	inside	inside	ADP
ftr-415	1619	14	loss	loss	NOUN
ftr-415	1619	15	followed	follow	VERB
ftr-415	1619	16	by	by	ADP
ftr-415	1619	17	the	the	DET
ftr-415	1619	18	recognition	recognition	NOUN
ftr-415	1619	19	of	of	ADP
ftr-415	1619	20	a	a	DET
ftr-415	1619	21	loss	loss	NOUN
ftr-415	1619	22	on	on	ADP
ftr-415	1619	23	the	the	DET
ftr-415	1619	24	sale	sale	NOUN
ftr-415	1619	25	of	of	ADP
ftr-415	1619	26	the	the	DET
ftr-415	1619	27	stock	stock	NOUN
ftr-415	1619	28	of	of	ADP
ftr-415	1619	29	the	the	DET
ftr-415	1619	30	subsidiary	subsidiary	NOUN
ftr-415	1619	31	by	by	ADP
ftr-415	1619	32	another	another	DET
ftr-415	1619	33	member	member	NOUN
ftr-415	1619	34	of	of	ADP
ftr-415	1619	35	the	the	DET
ftr-415	1619	36	group	group	NOUN
ftr-415	1619	37	.	.	PUNCT
ftr-415	1620	1	the	the	DET
ftr-415	1620	2	basis	basis	NOUN
ftr-415	1620	3	adjustment	adjustment	NOUN
ftr-415	1620	4	rule	rule	NOUN
ftr-415	1620	5	operates	operate	VERB
ftr-415	1620	6	differently	differently	ADV
ftr-415	1620	7	depending	depend	VERB
ftr-415	1620	8	on	on	ADP
ftr-415	1620	9	whether	whether	SCONJ
ftr-415	1620	10	the	the	DET
ftr-415	1620	11	subsidiary	subsidiary	NOUN
ftr-415	1620	12	remains	remain	VERB
ftr-415	1620	13	a	a	DET
ftr-415	1620	14	member	member	NOUN
ftr-415	1620	15	of	of	ADP
ftr-415	1620	16	the	the	DET
ftr-415	1620	17	group	group	NOUN
ftr-415	1620	18	.	.	PUNCT
ftr-415	1621	1	if	if	SCONJ
ftr-415	1621	2	the	the	DET
ftr-415	1621	3	subsidiary	subsidiary	NOUN
ftr-415	1621	4	remains	remain	VERB
ftr-415	1621	5	a	a	DET
ftr-415	1621	6	member	member	NOUN
ftr-415	1621	7	of	of	ADP
ftr-415	1621	8	the	the	DET
ftr-415	1621	9	group	group	NOUN
ftr-415	1621	10	,	,	PUNCT
ftr-415	1621	11	immediately	immediately	ADV
ftr-415	1621	12	before	before	ADP
ftr-415	1621	13	the	the	DET
ftr-415	1621	14	sale	sale	NOUN
ftr-415	1621	15	of	of	ADP
ftr-415	1621	16	the	the	DET
ftr-415	1621	17	stock	stock	NOUN
ftr-415	1621	18	,	,	PUNCT
ftr-415	1621	19	the	the	DET
ftr-415	1621	20	basis	basis	NOUN
ftr-415	1621	21	of	of	ADP
ftr-415	1621	22	all	all	PRON
ftr-415	1621	23	of	of	ADP
ftr-415	1621	24	the	the	DET
ftr-415	1621	25	stock	stock	NOUN
ftr-415	1621	26	of	of	ADP
ftr-415	1621	27	the	the	DET
ftr-415	1621	28	subsidiary	subsidiary	NOUN
ftr-415	1621	29	(	(	PUNCT
ftr-415	1621	30	of	of	ADP
ftr-415	1621	31	all	all	DET
ftr-415	1621	32	classes	class	NOUN
ftr-415	1621	33	)	)	PUNCT
ftr-415	1621	34	owned	own	VERB
ftr-415	1621	35	by	by	ADP
ftr-415	1621	36	the	the	DET
ftr-415	1621	37	group	group	NOUN
ftr-415	1621	38	is	be	AUX
ftr-415	1621	39	reallocated	reallocate	VERB
ftr-415	1621	40	,	,	PUNCT
ftr-415	1621	41	first	first	ADV
ftr-415	1621	42	to	to	ADP
ftr-415	1621	43	all	all	PRON
ftr-415	1621	44	of	of	ADP
ftr-415	1621	45	the	the	DET
ftr-415	1621	46	shares	share	NOUN
ftr-415	1621	47	of	of	ADP
ftr-415	1621	48	preferred	preferred	ADJ
ftr-415	1621	49	stock	stock	NOUN
ftr-415	1621	50	,	,	PUNCT
ftr-415	1621	51	up	up	ADP
ftr-415	1621	52	to	to	ADP
ftr-415	1621	53	their	their	PRON
ftr-415	1621	54	value	value	NOUN
ftr-415	1621	55	,	,	PUNCT
ftr-415	1621	56	and	and	CCONJ
ftr-415	1621	57	then	then	ADV
ftr-415	1621	58	among	among	ADP
ftr-415	1621	59	all	all	PRON
ftr-415	1621	60	of	of	ADP
ftr-415	1621	61	the	the	DET
ftr-415	1621	62	shares	share	NOUN
ftr-415	1621	63	common	common	ADJ
ftr-415	1621	64	stock	stock	NOUN
ftr-415	1621	65	in	in	ADP
ftr-415	1621	66	proportion	proportion	NOUN
ftr-415	1621	67	to	to	ADP
ftr-415	1621	68	their	their	PRON
ftr-415	1621	69	value	value	NOUN
ftr-415	1621	70	.	.	PUNCT
ftr-415	1622	1	if	if	SCONJ
ftr-415	1622	2	the	the	DET
ftr-415	1622	3	subsidiary	subsidiary	NOUN
ftr-415	1622	4	is	be	AUX
ftr-415	1622	5	no	no	ADV
ftr-415	1622	6	longer	long	ADV
ftr-415	1622	7	a	a	DET
ftr-415	1622	8	member	member	NOUN
ftr-415	1622	9	of	of	ADP
ftr-415	1622	10	the	the	DET
ftr-415	1622	11	group	group	NOUN
ftr-415	1622	12	immediately	immediately	ADV
ftr-415	1622	13	after	after	ADP
ftr-415	1622	14	the	the	DET
ftr-415	1622	15	disposition	disposition	NOUN
ftr-415	1622	16	,	,	PUNCT
ftr-415	1622	17	the	the	DET
ftr-415	1622	18	basis	basis	NOUN
ftr-415	1622	19	redetermination	redetermination	NOUN
ftr-415	1622	20	rule	rule	NOUN
ftr-415	1622	21	requires	require	VERB
ftr-415	1622	22	a	a	DET
ftr-415	1622	23	reallocation	reallocation	NOUN
ftr-415	1622	24	to	to	ADP
ftr-415	1622	25	the	the	DET
ftr-415	1622	26	subsidiary	subsidiary	NOUN
ftr-415	1622	27	stock	stock	NOUN
ftr-415	1622	28	retained	retain	VERB
ftr-415	1622	29	by	by	ADP
ftr-415	1622	30	the	the	DET
ftr-415	1622	31	group	group	NOUN
ftr-415	1622	32	from	from	ADP
ftr-415	1622	33	the	the	DET
ftr-415	1622	34	subsidiary	subsidiary	NOUN
ftr-415	1622	35	stock	stock	NOUN
ftr-415	1622	36	that	that	PRON
ftr-415	1622	37	was	be	AUX
ftr-415	1622	38	sold	sell	VERB
ftr-415	1622	39	in	in	ADP
ftr-415	1622	40	an	an	DET
ftr-415	1622	41	amount	amount	NOUN
ftr-415	1622	42	equal	equal	ADJ
ftr-415	1622	43	to	to	ADP
ftr-415	1622	44	the	the	DET
ftr-415	1622	45	lesser	less	ADJ
ftr-415	1622	46	of	of	ADP
ftr-415	1622	47	(	(	PUNCT
ftr-415	1622	48	1	1	X
ftr-415	1622	49	)	)	PUNCT
ftr-415	1622	50	the	the	DET
ftr-415	1622	51	loss	loss	NOUN
ftr-415	1622	52	inherent	inherent	ADJ
ftr-415	1622	53	in	in	ADP
ftr-415	1622	54	the	the	DET
ftr-415	1622	55	stock	stock	NOUN
ftr-415	1622	56	sold	sell	VERB
ftr-415	1622	57	,	,	PUNCT
ftr-415	1622	58	or	or	CCONJ
ftr-415	1622	59	(	(	PUNCT
ftr-415	1622	60	2	2	X
ftr-415	1622	61	)	)	PUNCT
ftr-415	1622	62	the	the	DET
ftr-415	1622	63	subsidiary	subsidiary	NOUN
ftr-415	1622	64	member	member	NOUN
ftr-415	1622	65	’s	’s	PART
ftr-415	1622	66	items	item	NOUN
ftr-415	1622	67	of	of	ADP
ftr-415	1622	68	deduction	deduction	NOUN
ftr-415	1622	69	and	and	CCONJ
ftr-415	1622	70	loss	loss	NOUN
ftr-415	1622	71	that	that	PRON
ftr-415	1622	72	were	be	AUX
ftr-415	1622	73	taken	take	VERB
ftr-415	1622	74	into	into	ADP
ftr-415	1622	75	account	account	NOUN
ftr-415	1622	76	in	in	ADP
ftr-415	1622	77	computing	compute	VERB
ftr-415	1622	78	the	the	DET
ftr-415	1622	79	adjustment	adjustment	NOUN
ftr-415	1622	80	to	to	ADP
ftr-415	1622	81	the	the	DET
ftr-415	1622	82	basis	basis	NOUN
ftr-415	1622	83	of	of	ADP
ftr-415	1622	84	any	any	DET
ftr-415	1622	85	share	share	NOUN
ftr-415	1622	86	of	of	ADP
ftr-415	1622	87	stock	stock	NOUN
ftr-415	1622	88	of	of	ADP
ftr-415	1622	89	the	the	DET
ftr-415	1622	90	subsidiary	subsidiary	NOUN
ftr-415	1622	91	member	member	NOUN
ftr-415	1622	92	,	,	PUNCT
ftr-415	1622	93	other	other	ADJ
ftr-415	1622	94	than	than	ADP
ftr-415	1622	95	the	the	DET
ftr-415	1622	96	shares	share	NOUN
ftr-415	1622	97	disposed	dispose	VERB
ftr-415	1622	98	of	of	ADP
ftr-415	1622	99	,	,	PUNCT
ftr-415	1622	100	during	during	ADP
ftr-415	1622	101	the	the	DET
ftr-415	1622	102	time	time	NOUN
ftr-415	1622	103	the	the	DET
ftr-415	1622	104	subsidiary	subsidiary	NOUN
ftr-415	1622	105	was	be	AUX
ftr-415	1622	106	a	a	DET
ftr-415	1622	107	member	member	NOUN
ftr-415	1622	108	of	of	ADP
ftr-415	1622	109	the	the	DET
ftr-415	1622	110	group	group	NOUN
ftr-415	1622	111	.	.	PUNCT
ftr-415	1623	1	[	[	X
ftr-415	1623	2	only	only	ADJ
ftr-415	1623	3	items	item	NOUN
ftr-415	1623	4	of	of	ADP
ftr-415	1623	5	deduction	deduction	NOUN
ftr-415	1623	6	and	and	CCONJ
ftr-415	1623	7	loss	loss	NOUN
ftr-415	1623	8	attributable	attributable	ADJ
ftr-415	1623	9	to	to	ADP
ftr-415	1623	10	formerly	formerly	ADV
ftr-415	1623	11	unrecognized	unrecognize	VERB
ftr-415	1623	12	or	or	CCONJ
ftr-415	1623	13	unabsorbed	unabsorbed	ADJ
ftr-415	1623	14	items	item	NOUN
ftr-415	1623	15	reflected	reflect	VERB
ftr-415	1623	16	in	in	ADP
ftr-415	1623	17	the	the	DET
ftr-415	1623	18	basis	basis	NOUN
ftr-415	1623	19	of	of	ADP
ftr-415	1623	20	the	the	DET
ftr-415	1623	21	subsidiary	subsidiary	NOUN
ftr-415	1623	22	member	member	NOUN
ftr-415	1623	23	stock	stock	NOUN
ftr-415	1623	24	sold	sell	VERB
ftr-415	1623	25	are	be	AUX
ftr-415	1623	26	taken	take	VERB
ftr-415	1623	27	into	into	ADP
ftr-415	1623	28	account	account	NOUN
ftr-415	1623	29	;	;	PUNCT
ftr-415	1623	30	but	but	CCONJ
ftr-415	1623	31	there	there	PRON
ftr-415	1623	32	is	be	VERB
ftr-415	1623	33	a	a	DET
ftr-415	1623	34	presumption	presumption	NOUN
ftr-415	1623	35	that	that	SCONJ
ftr-415	1623	36	all	all	DET
ftr-415	1623	37	items	item	NOUN
ftr-415	1623	38	of	of	ADP
ftr-415	1623	39	deduction	deduction	NOUN
ftr-415	1623	40	and	and	CCONJ
ftr-415	1623	41	loss	loss	NOUN
ftr-415	1623	42	included	include	VERB
ftr-415	1623	43	in	in	ADP
ftr-415	1623	44	the	the	DET
ftr-415	1623	45	computation	computation	NOUN
ftr-415	1623	46	of	of	ADP
ftr-415	1623	47	prior	prior	ADJ
ftr-415	1623	48	investment	investment	NOUN
ftr-415	1623	49	adjustments	adjustment	NOUN
ftr-415	1623	50	to	to	ADP
ftr-415	1623	51	the	the	DET
ftr-415	1623	52	basis	basis	NOUN
ftr-415	1623	53	of	of	ADP
ftr-415	1623	54	members	member	NOUN
ftr-415	1623	55	’	'	PUNCT
ftr-415	1623	56	shares	share	NOUN
ftr-415	1623	57	of	of	ADP
ftr-415	1623	58	the	the	DET
ftr-415	1623	59	subsidiary	subsidiary	NOUN
ftr-415	1623	60	should	should	AUX
ftr-415	1623	61	be	be	AUX
ftr-415	1623	62	taken	take	VERB
ftr-415	1623	63	into	into	ADP
ftr-415	1623	64	account	account	NOUN
ftr-415	1623	65	]	]	PUNCT
ftr-415	1623	66	.	.	PUNCT
ftr-415	1624	1	the	the	DET
ftr-415	1624	2	amount	amount	NOUN
ftr-415	1624	3	by	by	ADP
ftr-415	1624	4	which	which	PRON
ftr-415	1624	5	the	the	DET
ftr-415	1624	6	basis	basis	NOUN
ftr-415	1624	7	in	in	ADP
ftr-415	1624	8	the	the	DET
ftr-415	1624	9	shares	share	NOUN
ftr-415	1624	10	of	of	ADP
ftr-415	1624	11	subsidiary	subsidiary	NOUN
ftr-415	1624	12	stock	stock	NOUN
ftr-415	1624	13	sold	sell	VERB
ftr-415	1624	14	is	be	AUX
ftr-415	1624	15	reduced	reduce	VERB
ftr-415	1624	16	is	be	AUX
ftr-415	1624	17	reallocated	reallocate	VERB
ftr-415	1624	18	first	first	ADV
ftr-415	1624	19	to	to	ADP
ftr-415	1624	20	the	the	DET
ftr-415	1624	21	basis	basis	NOUN
ftr-415	1624	22	of	of	ADP
ftr-415	1624	23	all	all	DET
ftr-415	1624	24	preferred	preferred	ADJ
ftr-415	1624	25	shares	share	NOUN
ftr-415	1624	26	of	of	ADP
ftr-415	1624	27	the	the	DET
ftr-415	1624	28	subsidiary	subsidiary	NOUN
ftr-415	1624	29	held	hold	VERB
ftr-415	1624	30	by	by	ADP
ftr-415	1624	31	members	member	NOUN
ftr-415	1624	32	of	of	ADP
ftr-415	1624	33	the	the	DET
ftr-415	1624	34	group	group	NOUN
ftr-415	1624	35	,	,	PUNCT
ftr-415	1624	36	up	up	ADP
ftr-415	1624	37	to	to	ADP
ftr-415	1624	38	their	their	PRON
ftr-415	1624	39	fair	fair	ADJ
ftr-415	1624	40	market	market	NOUN
ftr-415	1624	41	value	value	NOUN
ftr-415	1624	42	,	,	PUNCT
ftr-415	1624	43	and	and	CCONJ
ftr-415	1624	44	then	then	ADV
ftr-415	1624	45	to	to	ADP
ftr-415	1624	46	all	all	DET
ftr-415	1624	47	common	common	ADJ
ftr-415	1624	48	shares	share	NOUN
ftr-415	1624	49	of	of	ADP
ftr-415	1624	50	stock	stock	NOUN
ftr-415	1624	51	of	of	ADP
ftr-415	1624	52	the	the	DET
ftr-415	1624	53	subsidiary	subsidiary	NOUN
ftr-415	1624	54	held	hold	VERB
ftr-415	1624	55	by	by	ADP
ftr-415	1624	56	members	member	NOUN
ftr-415	1624	57	of	of	ADP
ftr-415	1624	58	the	the	DET
ftr-415	1624	59	group	group	NOUN
ftr-415	1624	60	immediately	immediately	ADV
ftr-415	1624	61	after	after	ADP
ftr-415	1624	62	the	the	DET
ftr-415	1624	63	disposition	disposition	NOUN
ftr-415	1624	64	in	in	ADP
ftr-415	1624	65	a	a	DET
ftr-415	1624	66	manner	manner	NOUN
ftr-415	1624	67	that	that	PRON
ftr-415	1624	68	,	,	PUNCT
ftr-415	1624	69	to	to	ADP
ftr-415	1624	70	the	the	DET
ftr-415	1624	71	greatest	great	ADJ
ftr-415	1624	72	extent	extent	NOUN
ftr-415	1624	73	possible	possible	ADJ
ftr-415	1624	74	,	,	PUNCT
ftr-415	1624	75	causes	cause	VERB
ftr-415	1624	76	the	the	DET
ftr-415	1624	77	ratio	ratio	NOUN
ftr-415	1624	78	of	of	ADP
ftr-415	1624	79	the	the	DET
ftr-415	1624	80	basis	basis	NOUN
ftr-415	1624	81	to	to	ADP
ftr-415	1624	82	the	the	DET
ftr-415	1624	83	value	value	NOUN
ftr-415	1624	84	of	of	ADP
ftr-415	1624	85	each	each	DET
ftr-415	1624	86	such	such	ADJ
ftr-415	1624	87	share	share	NOUN
ftr-415	1624	88	to	to	PART
ftr-415	1624	89	be	be	AUX
ftr-415	1624	90	the	the	DET
ftr-415	1624	91	same	same	ADJ
ftr-415	1624	92	.	.	PUNCT
ftr-415	1625	1	[	[	X
ftr-415	1625	2	the	the	DET
ftr-415	1625	3	basis	basis	NOUN
ftr-415	1625	4	redetermination	redetermination	NOUN
ftr-415	1625	5	rule	rule	NOUN
ftr-415	1625	6	does	do	AUX
ftr-415	1625	7	not	not	PART
ftr-415	1625	8	apply	apply	VERB
ftr-415	1625	9	if	if	SCONJ
ftr-415	1625	10	the	the	DET
ftr-415	1625	11	group	group	NOUN
ftr-415	1625	12	disposes	dispose	VERB
ftr-415	1625	13	of	of	ADP
ftr-415	1625	14	all	all	DET
ftr-415	1625	15	its	its	PRON
ftr-415	1625	16	stock	stock	NOUN
ftr-415	1625	17	of	of	ADP
ftr-415	1625	18	the	the	DET
ftr-415	1625	19	subsidiary	subsidiary	NOUN
ftr-415	1625	20	within	within	ADP
ftr-415	1625	21	a	a	DET
ftr-415	1625	22	single	single	ADJ
ftr-415	1625	23	taxable	taxable	ADJ
ftr-415	1625	24	year	year	NOUN
ftr-415	1625	25	or	or	CCONJ
ftr-415	1625	26	is	be	AUX
ftr-415	1625	27	allowed	allow	VERB
ftr-415	1625	28	a	a	DET
ftr-415	1625	29	worthless	worthless	ADJ
ftr-415	1625	30	stock	stock	NOUN
ftr-415	1625	31	deduction	deduction	NOUN
ftr-415	1625	32	with	with	ADP
ftr-415	1625	33	respect	respect	NOUN
ftr-415	1625	34	to	to	ADP
ftr-415	1625	35	the	the	DET
ftr-415	1625	36	subsidiary	subsidiary	NOUN
ftr-415	1625	37	’s	’s	PART
ftr-415	1625	38	stock	stock	NOUN
ftr-415	1625	39	.	.	PUNCT
ftr-415	1626	1	if	if	SCONJ
ftr-415	1626	2	a	a	DET
ftr-415	1626	3	second	second	ADJ
ftr-415	1626	4	tax	tax	NOUN
ftr-415	1626	5	benefit	benefit	NOUN
ftr-415	1626	6	has	have	AUX
ftr-415	1626	7	been	be	AUX
ftr-415	1626	8	derived	derive	VERB
ftr-415	1626	9	from	from	ADP
ftr-415	1626	10	an	an	DET
ftr-415	1626	11	economic	economic	ADJ
ftr-415	1626	12	loss	loss	NOUN
ftr-415	1626	13	,	,	PUNCT
ftr-415	1626	14	the	the	DET
ftr-415	1626	15	second	second	ADJ
ftr-415	1626	16	tax	tax	NOUN
ftr-415	1626	17	benefit	benefit	NOUN
ftr-415	1626	18	will	will	AUX
ftr-415	1626	19	be	be	AUX
ftr-415	1626	20	recaptured	recapture	VERB
ftr-415	1626	21	in	in	ADP
ftr-415	1626	22	the	the	DET
ftr-415	1626	23	taxable	taxable	ADJ
ftr-415	1626	24	year	year	NOUN
ftr-415	1626	25	in	in	ADP
ftr-415	1626	26	which	which	PRON
ftr-415	1626	27	it	it	PRON
ftr-415	1626	28	was	be	AUX
ftr-415	1626	29	obtained	obtain	VERB
ftr-415	1626	30	.	.	PUNCT
ftr-415	1626	31	]	]	PUNCT
ftr-415	1626	32	!	!	PUNCT
ftr-415	1627	1	the	the	DET
ftr-415	1627	2	loss	loss	NOUN
ftr-415	1627	3	suspension	suspension	NOUN
ftr-415	1627	4	rule	rule	NOUN
ftr-415	1627	5	,	,	PUNCT
ftr-415	1627	6	which	which	PRON
ftr-415	1627	7	is	be	AUX
ftr-415	1627	8	applied	apply	VERB
ftr-415	1627	9	after	after	ADP
ftr-415	1627	10	the	the	DET
ftr-415	1627	11	reallocation	reallocation	NOUN
ftr-415	1627	12	rule	rule	NOUN
ftr-415	1627	13	,	,	PUNCT
ftr-415	1627	14	effectively	effectively	ADV
ftr-415	1627	15	disallows	disallow	VERB
ftr-415	1627	16	a	a	DET
ftr-415	1627	17	loss	loss	NOUN
ftr-415	1627	18	on	on	ADP
ftr-415	1627	19	the	the	DET
ftr-415	1627	20	stock	stock	NOUN
ftr-415	1627	21	if	if	SCONJ
ftr-415	1627	22	the	the	DET
ftr-415	1627	23	economic	economic	ADJ
ftr-415	1627	24	loss	loss	NOUN
ftr-415	1627	25	giving	give	VERB
ftr-415	1627	26	rise	rise	NOUN
ftr-415	1627	27	to	to	ADP
ftr-415	1627	28	that	that	DET
ftr-415	1627	29	loss	loss	NOUN
ftr-415	1627	30	is	be	AUX
ftr-415	1627	31	later	later	ADV
ftr-415	1627	32	reflected	reflect	VERB
ftr-415	1627	33	on	on	ADP
ftr-415	1627	34	the	the	DET
ftr-415	1627	35	group	group	NOUN
ftr-415	1627	36	’s	’s	PART
ftr-415	1627	37	return	return	NOUN
ftr-415	1627	38	.	.	PUNCT
ftr-415	1628	1	if	if	SCONJ
ftr-415	1628	2	a	a	DET
ftr-415	1628	3	member	member	NOUN
ftr-415	1628	4	of	of	ADP
ftr-415	1628	5	the	the	DET
ftr-415	1628	6	group	group	NOUN
ftr-415	1628	7	recognizes	recognize	VERB
ftr-415	1628	8	a	a	DET
ftr-415	1628	9	loss	loss	NOUN
ftr-415	1628	10	on	on	ADP
ftr-415	1628	11	the	the	DET
ftr-415	1628	12	disposition	disposition	NOUN
ftr-415	1628	13	of	of	ADP
ftr-415	1628	14	stock	stock	NOUN
ftr-415	1628	15	of	of	ADP
ftr-415	1628	16	a	a	DET
ftr-415	1628	17	member	member	NOUN
ftr-415	1628	18	and	and	CCONJ
ftr-415	1628	19	the	the	DET
ftr-415	1628	20	subsidiary	subsidiary	NOUN
ftr-415	1628	21	remains	remain	VERB
ftr-415	1628	22	a	a	DET
ftr-415	1628	23	group	group	NOUN
ftr-415	1628	24	member	member	NOUN
ftr-415	1628	25	,	,	PUNCT
ftr-415	1628	26	the	the	DET
ftr-415	1628	27	selling	sell	VERB
ftr-415	1628	28	member	member	NOUN
ftr-415	1628	29	’s	’s	PART
ftr-415	1628	30	loss	loss	NOUN
ftr-415	1628	31	is	be	AUX
ftr-415	1628	32	suspended	suspend	VERB
ftr-415	1628	33	to	to	ADP
ftr-415	1628	34	the	the	DET
ftr-415	1628	35	extent	extent	NOUN
ftr-415	1628	36	of	of	ADP
ftr-415	1628	37	the	the	DET
ftr-415	1628	38	“	"	PUNCT
ftr-415	1628	39	duplicated	duplicate	VERB
ftr-415	1628	40	loss	loss	NOUN
ftr-415	1628	41	.	.	PUNCT
ftr-415	1628	42	”	"	PUNCT
ftr-415	1629	1	the	the	DET
ftr-415	1629	2	“	"	PUNCT
ftr-415	1629	3	duplicated	duplicate	VERB
ftr-415	1629	4	loss	loss	NOUN
ftr-415	1629	5	”	"	PUNCT
ftr-415	1629	6	is	be	AUX
ftr-415	1629	7	the	the	DET
ftr-415	1629	8	excess	excess	NOUN
ftr-415	1629	9	of	of	ADP
ftr-415	1629	10	(	(	PUNCT
ftr-415	1629	11	1	1	X
ftr-415	1629	12	)	)	PUNCT
ftr-415	1629	13	the	the	DET
ftr-415	1629	14	sum	sum	NOUN
ftr-415	1629	15	of	of	ADP
ftr-415	1629	16	the	the	DET
ftr-415	1629	17	aggregate	aggregate	ADJ
ftr-415	1629	18	basis	basis	NOUN
ftr-415	1629	19	of	of	ADP
ftr-415	1629	20	the	the	DET
ftr-415	1629	21	subsidiary	subsidiary	NOUN
ftr-415	1629	22	’s	’s	PART
ftr-415	1629	23	assets	asset	NOUN
ftr-415	1629	24	(	(	PUNCT
ftr-415	1629	25	excluding	exclude	VERB
ftr-415	1629	26	stock	stock	NOUN
ftr-415	1629	27	in	in	ADP
ftr-415	1629	28	other	other	ADJ
ftr-415	1629	29	subsidiary	subsidiary	NOUN
ftr-415	1629	30	members	member	NOUN
ftr-415	1629	31	of	of	ADP
ftr-415	1629	32	the	the	DET
ftr-415	1629	33	group	group	NOUN
ftr-415	1629	34	)	)	PUNCT
ftr-415	1629	35	,	,	PUNCT
ftr-415	1629	36	the	the	DET
ftr-415	1629	37	subsidiary	subsidiary	NOUN
ftr-415	1629	38	’s	’s	PART
ftr-415	1629	39	losses	loss	NOUN
ftr-415	1629	40	that	that	PRON
ftr-415	1629	41	are	be	AUX
ftr-415	1629	42	carried	carry	VERB
ftr-415	1629	43	to	to	ADP
ftr-415	1629	44	its	its	PRON
ftr-415	1629	45	first	first	ADJ
ftr-415	1629	46	taxable	taxable	ADJ
ftr-415	1629	47	year	year	NOUN
ftr-415	1629	48	after	after	ADP
ftr-415	1629	49	the	the	DET
ftr-415	1629	50	disposition	disposition	NOUN
ftr-415	1629	51	,	,	PUNCT
ftr-415	1629	52	and	and	CCONJ
ftr-415	1629	53	the	the	DET
ftr-415	1629	54	subsidiary	subsidiary	NOUN
ftr-415	1629	55	’s	’s	PART
ftr-415	1629	56	deductions	deduction	NOUN
ftr-415	1629	57	that	that	PRON
ftr-415	1629	58	have	have	AUX
ftr-415	1629	59	been	be	AUX
ftr-415	1629	60	recognized	recognize	VERB
ftr-415	1629	61	but	but	CCONJ
ftr-415	1629	62	deferred	defer	VERB
ftr-415	1629	63	under	under	ADP
ftr-415	1629	64	another	another	DET
ftr-415	1629	65	provision	provision	NOUN
ftr-415	1629	66	,	,	PUNCT
ftr-415	1629	67	over	over	ADP
ftr-415	1629	68	(	(	PUNCT
ftr-415	1629	69	2	2	X
ftr-415	1629	70	)	)	PUNCT
ftr-415	1629	71	the	the	DET
ftr-415	1629	72	sum	sum	NOUN
ftr-415	1629	73	of	of	ADP
ftr-415	1629	74	the	the	DET
ftr-415	1629	75	value	value	NOUN
ftr-415	1629	76	of	of	ADP
ftr-415	1629	77	stock	stock	NOUN
ftr-415	1629	78	of	of	ADP
ftr-415	1629	79	the	the	DET
ftr-415	1629	80	subsidiary	subsidiary	NOUN
ftr-415	1629	81	member	member	NOUN
ftr-415	1629	82	and	and	CCONJ
ftr-415	1629	83	the	the	DET
ftr-415	1629	84	subsidiary	subsidiary	NOUN
ftr-415	1629	85	’s	’s	PART
ftr-415	1629	86	liabilities	liability	NOUN
ftr-415	1629	87	that	that	PRON
ftr-415	1629	88	have	have	AUX
ftr-415	1629	89	been	be	AUX
ftr-415	1629	90	taken	take	VERB
ftr-415	1629	91	into	into	ADP
ftr-415	1629	92	account	account	NOUN
ftr-415	1629	93	for	for	ADP
ftr-415	1629	94	tax	tax	NOUN
ftr-415	1629	95	purposes	purpose	NOUN
ftr-415	1629	96	.	.	PUNCT
ftr-415	1630	1	the	the	DET
ftr-415	1630	2	definition	definition	NOUN
ftr-415	1630	3	of	of	ADP
ftr-415	1630	4	“	"	PUNCT
ftr-415	1630	5	duplicated	duplicate	VERB
ftr-415	1630	6	loss	loss	NOUN
ftr-415	1630	7	”	"	PUNCT
ftr-415	1630	8	is	be	AUX
ftr-415	1630	9	substantially	substantially	ADV
ftr-415	1630	10	identical	identical	ADJ
ftr-415	1630	11	to	to	ADP
ftr-415	1630	12	that	that	PRON
ftr-415	1630	13	in	in	ADP
ftr-415	1630	14	former	former	ADJ
ftr-415	1630	15	reg	reg	NOUN
ftr-415	1630	16	.	.	PUNCT
ftr-415	1631	1	§	§	PROPN
ftr-415	1631	2	1.1502	1.1502	NUM
ftr-415	1631	3	-	-	SYM
ftr-415	1631	4	20	20	NUM
ftr-415	1632	1	[	[	PUNCT
ftr-415	1632	2	except	except	SCONJ
ftr-415	1632	3	that	that	SCONJ
ftr-415	1632	4	securities	security	NOUN
ftr-415	1632	5	of	of	ADP
ftr-415	1632	6	other	other	ADJ
ftr-415	1632	7	members	member	NOUN
ftr-415	1632	8	of	of	ADP
ftr-415	1632	9	the	the	DET
ftr-415	1632	10	group	group	NOUN
ftr-415	1632	11	are	be	AUX
ftr-415	1632	12	not	not	PART
ftr-415	1632	13	excluded	exclude	VERB
ftr-415	1632	14	from	from	ADP
ftr-415	1632	15	the	the	DET
ftr-415	1632	16	computation	computation	NOUN
ftr-415	1632	17	of	of	ADP
ftr-415	1632	18	the	the	DET
ftr-415	1632	19	subsidiary	subsidiary	NOUN
ftr-415	1632	20	's	's	PART
ftr-415	1632	21	aggregate	aggregate	ADJ
ftr-415	1632	22	asset	asset	NOUN
ftr-415	1632	23	basis	basis	NOUN
ftr-415	1632	24	]	]	X
ftr-415	1632	25	.	.	PUNCT
ftr-415	1633	1	the	the	DET
ftr-415	1633	2	suspended	suspend	VERB
ftr-415	1633	3	loss	loss	NOUN
ftr-415	1633	4	is	be	AUX
ftr-415	1633	5	thereafter	thereafter	ADV
ftr-415	1633	6	reduced	reduce	VERB
ftr-415	1633	7	[	[	X
ftr-415	1633	8	i.e.	i.e.	X
ftr-415	1633	9	,	,	PUNCT
ftr-415	1633	10	disallowed	disallow	VERB
ftr-415	1633	11	]	]	PUNCT
ftr-415	1633	12	when	when	SCONJ
ftr-415	1633	13	the	the	DET
ftr-415	1633	14	subsidiary	subsidiary	NOUN
ftr-415	1633	15	’s	’s	PART
ftr-415	1633	16	deductions	deduction	NOUN
ftr-415	1633	17	and	and	CCONJ
ftr-415	1633	18	losses	loss	NOUN
ftr-415	1633	19	are	be	AUX
ftr-415	1633	20	absorbed	absorb	VERB
ftr-415	1633	21	in	in	ADP
ftr-415	1633	22	determining	determine	VERB
ftr-415	1633	23	the	the	DET
ftr-415	1633	24	group	group	NOUN
ftr-415	1633	25	’s	’s	PART
ftr-415	1633	26	consolidated	consolidated	ADJ
ftr-415	1633	27	taxable	taxable	ADJ
ftr-415	1633	28	income	income	NOUN
ftr-415	1633	29	.	.	PUNCT
ftr-415	1634	1	there	there	PRON
ftr-415	1634	2	is	be	VERB
ftr-415	1634	3	138	138	NUM
ftr-415	1634	4	florida	florida	PROPN
ftr-415	1634	5	tax	tax	NOUN
ftr-415	1634	6	review	review	NOUN
ftr-415	1634	7	[	[	X
ftr-415	1634	8	vol.6	vol.6	NUM
ftr-415	1634	9	:	:	PUNCT
ftr-415	1634	10	si	si	PROPN
ftr-415	1634	11	a	a	DET
ftr-415	1634	12	rebuttable	rebuttable	ADJ
ftr-415	1634	13	presumption	presumption	NOUN
ftr-415	1634	14	that	that	SCONJ
ftr-415	1634	15	all	all	DET
ftr-415	1634	16	deductions	deduction	NOUN
ftr-415	1634	17	and	and	CCONJ
ftr-415	1634	18	losses	loss	NOUN
ftr-415	1634	19	are	be	AUX
ftr-415	1634	20	attributable	attributable	ADJ
ftr-415	1634	21	to	to	ADP
ftr-415	1634	22	the	the	DET
ftr-415	1634	23	loss	loss	NOUN
ftr-415	1634	24	that	that	PRON
ftr-415	1634	25	gave	give	VERB
ftr-415	1634	26	rise	rise	NOUN
ftr-415	1634	27	to	to	ADP
ftr-415	1634	28	a	a	DET
ftr-415	1634	29	suspended	suspend	VERB
ftr-415	1634	30	stock	stock	NOUN
ftr-415	1634	31	loss	loss	NOUN
ftr-415	1634	32	.	.	PUNCT
ftr-415	1635	1	any	any	DET
ftr-415	1635	2	suspended	suspend	VERB
ftr-415	1635	3	stock	stock	NOUN
ftr-415	1635	4	loss	loss	NOUN
ftr-415	1635	5	remaining	remain	VERB
ftr-415	1635	6	at	at	ADP
ftr-415	1635	7	the	the	DET
ftr-415	1635	8	time	time	NOUN
ftr-415	1635	9	the	the	DET
ftr-415	1635	10	subsidiary	subsidiary	ADJ
ftr-415	1635	11	member	member	NOUN
ftr-415	1635	12	leaves	leave	VERB
ftr-415	1635	13	the	the	DET
ftr-415	1635	14	group	group	NOUN
ftr-415	1635	15	generally	generally	ADV
ftr-415	1635	16	will	will	AUX
ftr-415	1635	17	be	be	AUX
ftr-415	1635	18	allowed	allow	VERB
ftr-415	1635	19	.	.	PUNCT
ftr-415	1635	20	!	!	PUNCT
ftr-415	1636	1	the	the	DET
ftr-415	1636	2	basis	basis	NOUN
ftr-415	1636	3	reduction	reduction	NOUN
ftr-415	1636	4	rule	rule	NOUN
ftr-415	1636	5	operates	operate	VERB
ftr-415	1636	6	if	if	SCONJ
ftr-415	1636	7	a	a	DET
ftr-415	1636	8	member	member	NOUN
ftr-415	1636	9	disposes	dispose	VERB
ftr-415	1636	10	of	of	ADP
ftr-415	1636	11	subsidiary	subsidiary	NOUN
ftr-415	1636	12	stock	stock	NOUN
ftr-415	1636	13	and	and	CCONJ
ftr-415	1636	14	thereafter	thereafter	ADV
ftr-415	1636	15	ceases	cease	VERB
ftr-415	1636	16	to	to	PART
ftr-415	1636	17	exist	exist	VERB
ftr-415	1636	18	[	[	PUNCT
ftr-415	1636	19	the	the	DET
ftr-415	1636	20	subsidiary	subsidiary	NOUN
ftr-415	1636	21	“	"	PUNCT
ftr-415	1636	22	is	be	AUX
ftr-415	1636	23	not	not	PART
ftr-415	1636	24	a	a	DET
ftr-415	1636	25	member	member	NOUN
ftr-415	1636	26	of	of	ADP
ftr-415	1636	27	the	the	DET
ftr-415	1636	28	group	group	NOUN
ftr-415	1636	29	and	and	CCONJ
ftr-415	1636	30	does	do	AUX
ftr-415	1636	31	not	not	PART
ftr-415	1636	32	have	have	VERB
ftr-415	1636	33	a	a	DET
ftr-415	1636	34	separate	separate	ADJ
ftr-415	1636	35	return	return	NOUN
ftr-415	1636	36	year	year	NOUN
ftr-415	1636	37	”	"	PUNCT
ftr-415	1636	38	]	]	PUNCT
ftr-415	1636	39	.	.	PUNCT
ftr-415	1637	1	in	in	ADP
ftr-415	1637	2	this	this	DET
ftr-415	1637	3	case	case	NOUN
ftr-415	1637	4	,	,	PUNCT
ftr-415	1637	5	the	the	DET
ftr-415	1637	6	basis	basis	NOUN
ftr-415	1637	7	of	of	ADP
ftr-415	1637	8	the	the	DET
ftr-415	1637	9	subsidiary	subsidiary	NOUN
ftr-415	1637	10	’s	’s	PART
ftr-415	1637	11	stock	stock	NOUN
ftr-415	1637	12	is	be	AUX
ftr-415	1637	13	reduced	reduce	VERB
ftr-415	1637	14	to	to	ADP
ftr-415	1637	15	the	the	DET
ftr-415	1637	16	extent	extent	NOUN
ftr-415	1637	17	of	of	ADP
ftr-415	1637	18	the	the	DET
ftr-415	1637	19	consolidated	consolidated	ADJ
ftr-415	1637	20	net	net	ADJ
ftr-415	1637	21	operating	operating	NOUN
ftr-415	1637	22	loss	loss	NOUN
ftr-415	1637	23	and	and	CCONJ
ftr-415	1637	24	net	net	ADJ
ftr-415	1637	25	capital	capital	NOUN
ftr-415	1637	26	loss	loss	NOUN
ftr-415	1637	27	carry	carry	NOUN
ftr-415	1637	28	-	-	PUNCT
ftr-415	1637	29	forwards	forwards	NOUN
ftr-415	1637	30	attributable	attributable	ADJ
ftr-415	1637	31	to	to	ADP
ftr-415	1637	32	such	such	ADJ
ftr-415	1637	33	subsidiary	subsidiary	ADJ
ftr-415	1637	34	member	member	NOUN
ftr-415	1637	35	,	,	PUNCT
ftr-415	1637	36	as	as	SCONJ
ftr-415	1637	37	though	though	SCONJ
ftr-415	1637	38	they	they	PRON
ftr-415	1637	39	were	be	AUX
ftr-415	1637	40	absorbed	absorb	VERB
ftr-415	1637	41	immediately	immediately	ADV
ftr-415	1637	42	prior	prior	ADV
ftr-415	1637	43	to	to	ADP
ftr-415	1637	44	the	the	DET
ftr-415	1637	45	disposition	disposition	NOUN
ftr-415	1637	46	.	.	PUNCT
ftr-415	1638	1	this	this	DET
ftr-415	1638	2	rule	rule	NOUN
ftr-415	1638	3	applies	apply	VERB
ftr-415	1638	4	in	in	ADP
ftr-415	1638	5	the	the	DET
ftr-415	1638	6	case	case	NOUN
ftr-415	1638	7	of	of	ADP
ftr-415	1638	8	liquidations	liquidation	NOUN
ftr-415	1638	9	of	of	ADP
ftr-415	1638	10	an	an	DET
ftr-415	1638	11	insolvent	insolvent	ADJ
ftr-415	1638	12	subsidiary	subsidiary	NOUN
ftr-415	1638	13	or	or	CCONJ
ftr-415	1638	14	in	in	ADP
ftr-415	1638	15	the	the	DET
ftr-415	1638	16	case	case	NOUN
ftr-415	1638	17	of	of	ADP
ftr-415	1638	18	worthless	worthless	ADJ
ftr-415	1638	19	stock	stock	NOUN
ftr-415	1638	20	losses	loss	NOUN
ftr-415	1638	21	.	.	PUNCT
ftr-415	1638	22	!	!	PUNCT
ftr-415	1639	1	the	the	DET
ftr-415	1639	2	regulations	regulation	NOUN
ftr-415	1639	3	[	[	PUNCT
ftr-415	1639	4	except	except	SCONJ
ftr-415	1639	5	the	the	DET
ftr-415	1639	6	anti	anti	ADJ
ftr-415	1639	7	-	-	ADJ
ftr-415	1639	8	abuse	abuse	ADJ
ftr-415	1639	9	rules	rule	NOUN
ftr-415	1639	10	]	]	PUNCT
ftr-415	1639	11	are	be	AUX
ftr-415	1639	12	proposed	propose	VERB
ftr-415	1639	13	to	to	PART
ftr-415	1639	14	be	be	AUX
ftr-415	1639	15	effective	effective	ADJ
ftr-415	1639	16	for	for	ADP
ftr-415	1639	17	transactions	transaction	NOUN
ftr-415	1639	18	on	on	ADP
ftr-415	1639	19	or	or	CCONJ
ftr-415	1639	20	after	after	ADP
ftr-415	1639	21	3/7/02	3/7/02	NUM
ftr-415	1639	22	if	if	SCONJ
ftr-415	1639	23	the	the	DET
ftr-415	1639	24	return	return	NOUN
ftr-415	1639	25	was	be	AUX
ftr-415	1639	26	not	not	PART
ftr-415	1639	27	due	due	ADJ
ftr-415	1639	28	before	before	ADP
ftr-415	1639	29	10/23/02	10/23/02	PROPN
ftr-415	1639	30	.	.	PROPN
ftr-415	1639	31	2	2	NUM
ftr-415	1639	32	.	.	NUM
ftr-415	1639	33	deferred	defer	VERB
ftr-415	1639	34	intercompany	intercompany	NOUN
ftr-415	1639	35	transaction	transaction	NOUN
ftr-415	1639	36	timing	timing	NOUN
ftr-415	1639	37	rules	rule	NOUN
ftr-415	1639	38	are	be	AUX
ftr-415	1639	39	a	a	DET
ftr-415	1639	40	method	method	NOUN
ftr-415	1639	41	of	of	ADP
ftr-415	1639	42	accounting	accounting	NOUN
ftr-415	1639	43	.	.	PUNCT
ftr-415	1640	1	reg-125161	reg-125161	PROPN
ftr-415	1640	2	-	-	PUNCT
ftr-415	1640	3	01	01	NUM
ftr-415	1640	4	,	,	PUNCT
ftr-415	1640	5	conforming	conform	VERB
ftr-415	1640	6	amendments	amendment	NOUN
ftr-415	1640	7	to	to	PART
ftr-415	1640	8	section	section	NOUN
ftr-415	1640	9	446	446	NUM
ftr-415	1640	10	,	,	PUNCT
ftr-415	1640	11	66	66	NUM
ftr-415	1640	12	f.r	f.r	NOUN
ftr-415	1640	13	.	.	PROPN
ftr-415	1640	14	56262	56262	NUM
ftr-415	1640	15	(	(	PUNCT
ftr-415	1640	16	11/7/01	11/7/01	NUM
ftr-415	1640	17	)	)	PUNCT
ftr-415	1640	18	.	.	PUNCT
ftr-415	1641	1	these	these	DET
ftr-415	1641	2	proposed	propose	VERB
ftr-415	1641	3	regulations	regulation	NOUN
ftr-415	1641	4	would	would	AUX
ftr-415	1641	5	conform	conform	VERB
ftr-415	1641	6	reg	reg	NOUN
ftr-415	1641	7	.	.	PUNCT
ftr-415	1642	1	§	§	PROPN
ftr-415	1642	2	1.446	1.446	NUM
ftr-415	1642	3	-	-	SYM
ftr-415	1642	4	1(c)(2)(iii	1(c)(2)(iii	NUM
ftr-415	1642	5	)	)	PUNCT
ftr-415	1642	6	to	to	ADP
ftr-415	1642	7	reg	reg	NOUN
ftr-415	1642	8	.	.	PUNCT
ftr-415	1643	1	§	§	PROPN
ftr-415	1643	2	1.1502	1.1502	NUM
ftr-415	1643	3	-	-	PUNCT
ftr-415	1643	4	13(a)(3	13(a)(3	NUM
ftr-415	1643	5	)	)	PUNCT
ftr-415	1643	6	,	,	PUNCT
ftr-415	1643	7	promulgated	promulgate	VERB
ftr-415	1643	8	in	in	ADP
ftr-415	1643	9	1995	1995	NUM
ftr-415	1643	10	,	,	PUNCT
ftr-415	1643	11	which	which	PRON
ftr-415	1643	12	provided	provide	VERB
ftr-415	1643	13	that	that	SCONJ
ftr-415	1643	14	the	the	DET
ftr-415	1643	15	deferred	deferred	ADJ
ftr-415	1643	16	intercompany	intercompany	NOUN
ftr-415	1643	17	transaction	transaction	NOUN
ftr-415	1643	18	rules	rule	NOUN
ftr-415	1643	19	are	be	AUX
ftr-415	1643	20	a	a	DET
ftr-415	1643	21	method	method	NOUN
ftr-415	1643	22	of	of	ADP
ftr-415	1643	23	accounting	accounting	NOUN
ftr-415	1643	24	.	.	PUNCT
ftr-415	1644	1	members	member	NOUN
ftr-415	1644	2	of	of	ADP
ftr-415	1644	3	the	the	DET
ftr-415	1644	4	consolidated	consolidated	ADJ
ftr-415	1644	5	group	group	NOUN
ftr-415	1644	6	are	be	AUX
ftr-415	1644	7	required	require	VERB
ftr-415	1644	8	to	to	PART
ftr-415	1644	9	apply	apply	VERB
ftr-415	1644	10	this	this	DET
ftr-415	1644	11	method	method	NOUN
ftr-415	1644	12	in	in	ADP
ftr-415	1644	13	addition	addition	NOUN
ftr-415	1644	14	to	to	ADP
ftr-415	1644	15	their	their	PRON
ftr-415	1644	16	usual	usual	ADJ
ftr-415	1644	17	methods	method	NOUN
ftr-415	1644	18	of	of	ADP
ftr-415	1644	19	accounting	accounting	NOUN
ftr-415	1644	20	.	.	PUNCT
ftr-415	1644	21	!	!	PUNCT
ftr-415	1645	1	in	in	ADP
ftr-415	1645	2	general	general	PROPN
ftr-415	1645	3	motors	motors	PROPN
ftr-415	1645	4	corp	corp	PROPN
ftr-415	1645	5	.	.	PROPN
ftr-415	1645	6	v.	v.	PROPN
ftr-415	1645	7	commissioner	commissioner	PROPN
ftr-415	1645	8	,	,	PUNCT
ftr-415	1645	9	112	112	NUM
ftr-415	1645	10	t.c	t.c	PROPN
ftr-415	1645	11	.	.	PROPN
ftr-415	1645	12	270	270	NUM
ftr-415	1645	13	(	(	PUNCT
ftr-415	1645	14	1999	1999	NUM
ftr-415	1645	15	)	)	PUNCT
ftr-415	1645	16	,	,	PUNCT
ftr-415	1645	17	the	the	DET
ftr-415	1645	18	tax	tax	NOUN
ftr-415	1645	19	court	court	NOUN
ftr-415	1645	20	held	hold	VERB
ftr-415	1645	21	that	that	SCONJ
ftr-415	1645	22	the	the	DET
ftr-415	1645	23	timing	timing	NOUN
ftr-415	1645	24	rule	rule	NOUN
ftr-415	1645	25	of	of	ADP
ftr-415	1645	26	former	former	ADJ
ftr-415	1645	27	[	[	X
ftr-415	1645	28	pre-1995	pre-1995	X
ftr-415	1645	29	]	]	X
ftr-415	1645	30	reg	reg	NOUN
ftr-415	1645	31	.	.	PUNCT
ftr-415	1646	1	§	§	PROPN
ftr-415	1646	2	1.1502	1.1502	NUM
ftr-415	1646	3	-	-	SYM
ftr-415	1646	4	13(b)(2	13(b)(2	NUM
ftr-415	1646	5	)	)	PUNCT
ftr-415	1646	6	was	be	AUX
ftr-415	1646	7	not	not	PART
ftr-415	1646	8	a	a	DET
ftr-415	1646	9	method	method	NOUN
ftr-415	1646	10	of	of	ADP
ftr-415	1646	11	accounting	account	VERB
ftr-415	1646	12	for	for	ADP
ftr-415	1646	13	purposes	purpose	NOUN
ftr-415	1646	14	of	of	ADP
ftr-415	1646	15	§	§	PROPN
ftr-415	1646	16	446(e	446(e	PROPN
ftr-415	1646	17	)	)	PUNCT
ftr-415	1646	18	.	.	PUNCT
ftr-415	1647	1	the	the	DET
ftr-415	1647	2	proposed	propose	VERB
ftr-415	1647	3	regulations	regulation	NOUN
ftr-415	1647	4	confirm	confirm	VERB
ftr-415	1647	5	the	the	DET
ftr-415	1647	6	irs	irs	PROPN
ftr-415	1647	7	’s	’s	PART
ftr-415	1647	8	position	position	NOUN
ftr-415	1647	9	that	that	SCONJ
ftr-415	1647	10	the	the	DET
ftr-415	1647	11	timing	timing	NOUN
ftr-415	1647	12	rules	rule	NOUN
ftr-415	1647	13	of	of	ADP
ftr-415	1647	14	current	current	ADJ
ftr-415	1647	15	reg	reg	NOUN
ftr-415	1647	16	.	.	PUNCT
ftr-415	1648	1	§	§	PROPN
ftr-415	1648	2	1.1502	1.1502	NUM
ftr-415	1648	3	-	-	SYM
ftr-415	1648	4	13	13	NUM
ftr-415	1648	5	are	be	AUX
ftr-415	1648	6	a	a	DET
ftr-415	1648	7	method	method	NOUN
ftr-415	1648	8	of	of	ADP
ftr-415	1648	9	accounting	accounting	NOUN
ftr-415	1648	10	.	.	PUNCT
ftr-415	1649	1	a.	a.	PROPN
ftr-415	1649	2	finalized	finalize	VERB
ftr-415	1649	3	.	.	PUNCT
ftr-415	1650	1	t.d	t.d	AUX
ftr-415	1650	2	.	.	NOUN
ftr-415	1650	3	9025	9025	NUM
ftr-415	1650	4	,	,	PUNCT
ftr-415	1650	5	intercompany	intercompany	NOUN
ftr-415	1650	6	transactions	transaction	NOUN
ftr-415	1650	7	:	:	PUNCT
ftr-415	1650	8	conforming	conform	VERB
ftr-415	1650	9	amendments	amendment	NOUN
ftr-415	1650	10	to	to	PART
ftr-415	1650	11	section	section	NOUN
ftr-415	1650	12	446	446	NUM
ftr-415	1650	13	,	,	PUNCT
ftr-415	1650	14	67	67	NUM
ftr-415	1650	15	f.r	f.r	NOUN
ftr-415	1650	16	.	.	PROPN
ftr-415	1650	17	76985	76985	NUM
ftr-415	1650	18	(	(	PUNCT
ftr-415	1650	19	12/16/02	12/16/02	PROPN
ftr-415	1650	20	)	)	PUNCT
ftr-415	1650	21	.	.	PUNCT
ftr-415	1651	1	the	the	DET
ftr-415	1651	2	proposed	propose	VERB
ftr-415	1651	3	regulations	regulation	NOUN
ftr-415	1651	4	were	be	AUX
ftr-415	1651	5	adopted	adopt	VERB
ftr-415	1651	6	without	without	ADP
ftr-415	1651	7	change	change	NOUN
ftr-415	1651	8	,	,	PUNCT
ftr-415	1651	9	and	and	CCONJ
ftr-415	1651	10	are	be	AUX
ftr-415	1651	11	effective	effective	ADJ
ftr-415	1651	12	11/7/01	11/7/01	NUM
ftr-415	1651	13	.	.	PUNCT
ftr-415	1652	1	3	3	X
ftr-415	1652	2	.	.	X
ftr-415	1652	3	corporate	corporate	ADJ
ftr-415	1652	4	remarriage	remarriage	NOUN
ftr-415	1652	5	ok	ok	INTJ
ftr-415	1652	6	if	if	SCONJ
ftr-415	1652	7	you	you	PRON
ftr-415	1652	8	talk	talk	VERB
ftr-415	1652	9	sweetly	sweetly	ADV
ftr-415	1652	10	to	to	ADP
ftr-415	1652	11	the	the	DET
ftr-415	1652	12	irs	irs	PROPN
ftr-415	1652	13	!	!	PUNCT
ftr-415	1653	1	rev	rev	PROPN
ftr-415	1653	2	.	.	PROPN
ftr-415	1653	3	proc	proc	PROPN
ftr-415	1653	4	.	.	PUNCT
ftr-415	1654	1	2002	2002	NUM
ftr-415	1654	2	-	-	SYM
ftr-415	1654	3	32	32	NUM
ftr-415	1654	4	,	,	PUNCT
ftr-415	1654	5	2002	2002	NUM
ftr-415	1654	6	-	-	SYM
ftr-415	1654	7	20	20	NUM
ftr-415	1654	8	i.r.b	i.r.b	NOUN
ftr-415	1654	9	.	.	PUNCT
ftr-415	1655	1	959	959	NUM
ftr-415	1655	2	(	(	PUNCT
ftr-415	1655	3	5/20/02	5/20/02	NUM
ftr-415	1655	4	)	)	PUNCT
ftr-415	1655	5	.	.	PUNCT
ftr-415	1656	1	this	this	DET
ftr-415	1656	2	revenue	revenue	NOUN
ftr-415	1656	3	procedure	procedure	NOUN
ftr-415	1656	4	permits	permit	VERB
ftr-415	1656	5	qualifying	qualify	VERB
ftr-415	1656	6	corporations	corporation	NOUN
ftr-415	1656	7	to	to	PART
ftr-415	1656	8	obtain	obtain	VERB
ftr-415	1656	9	a	a	DET
ftr-415	1656	10	waiver	waiver	NOUN
ftr-415	1656	11	of	of	ADP
ftr-415	1656	12	the	the	DET
ftr-415	1656	13	§	§	PROPN
ftr-415	1656	14	1504(a)(3)(4	1504(a)(3)(4	NUM
ftr-415	1656	15	)	)	PUNCT
ftr-415	1656	16	bar	bar	NOUN
ftr-415	1656	17	from	from	ADP
ftr-415	1656	18	joining	join	VERB
ftr-415	1656	19	in	in	ADP
ftr-415	1656	20	a	a	DET
ftr-415	1656	21	consolidated	consolidated	ADJ
ftr-415	1656	22	return	return	NOUN
ftr-415	1656	23	with	with	ADP
ftr-415	1656	24	a	a	DET
ftr-415	1656	25	group	group	NOUN
ftr-415	1656	26	of	of	ADP
ftr-415	1656	27	which	which	PRON
ftr-415	1656	28	it	it	PRON
ftr-415	1656	29	had	have	AUX
ftr-415	1656	30	ceased	cease	VERB
ftr-415	1656	31	to	to	PART
ftr-415	1656	32	be	be	AUX
ftr-415	1656	33	a	a	DET
ftr-415	1656	34	member	member	NOUN
ftr-415	1656	35	within	within	ADP
ftr-415	1656	36	the	the	DET
ftr-415	1656	37	preceding	precede	VERB
ftr-415	1656	38	60	60	NUM
ftr-415	1656	39	months	month	NOUN
ftr-415	1656	40	.	.	PUNCT
ftr-415	1657	1	4	4	X
ftr-415	1657	2	.	.	X
ftr-415	1657	3	t.d	t.d	PROPN
ftr-415	1657	4	.	.	PROPN
ftr-415	1657	5	9002	9002	NUM
ftr-415	1657	6	,	,	PUNCT
ftr-415	1657	7	agent	agent	NOUN
ftr-415	1657	8	for	for	ADP
ftr-415	1657	9	consolidated	consolidated	ADJ
ftr-415	1657	10	group	group	NOUN
ftr-415	1657	11	,	,	PUNCT
ftr-415	1657	12	67	67	NUM
ftr-415	1657	13	f.r	f.r	NOUN
ftr-415	1657	14	.	.	PROPN
ftr-415	1657	15	43538	43538	NUM
ftr-415	1657	16	(	(	PUNCT
ftr-415	1657	17	6/28/02	6/28/02	PROPN
ftr-415	1657	18	)	)	PUNCT
ftr-415	1657	19	.	.	PUNCT
ftr-415	1658	1	regulations	regulation	NOUN
ftr-415	1658	2	§	§	VERB
ftr-415	1658	3	§	§	PROPN
ftr-415	1658	4	1.1502	1.1502	NUM
ftr-415	1658	5	-	-	SYM
ftr-415	1658	6	77	77	NUM
ftr-415	1658	7	and	and	CCONJ
ftr-415	1658	8	1.1502	1.1502	NUM
ftr-415	1658	9	-	-	SYM
ftr-415	1658	10	78	78	NUM
ftr-415	1658	11	[	[	X
ftr-415	1658	12	proposed	propose	VERB
ftr-415	1658	13	in	in	ADP
ftr-415	1658	14	reg-10380599	reg-10380599	NOUN
ftr-415	1658	15	,	,	PUNCT
ftr-415	1658	16	agent	agent	NOUN
ftr-415	1658	17	for	for	ADP
ftr-415	1658	18	consolidated	consolidated	ADJ
ftr-415	1658	19	group	group	NOUN
ftr-415	1658	20	,	,	PUNCT
ftr-415	1658	21	65	65	NUM
ftr-415	1658	22	f.r	f.r	NOUN
ftr-415	1658	23	.	.	PROPN
ftr-415	1658	24	57755	57755	NUM
ftr-415	1658	25	(	(	PUNCT
ftr-415	1658	26	9/26/00	9/26/00	NUM
ftr-415	1658	27	)	)	PUNCT
ftr-415	1658	28	]	]	PUNCT
ftr-415	1658	29	clarify	clarify	VERB
ftr-415	1658	30	and	and	CCONJ
ftr-415	1658	31	supplement	supplement	VERB
ftr-415	1658	32	the	the	DET
ftr-415	1658	33	rules	rule	NOUN
ftr-415	1658	34	concerning	concern	VERB
ftr-415	1658	35	the	the	DET
ftr-415	1658	36	agent	agent	NOUN
ftr-415	1658	37	for	for	ADP
ftr-415	1658	38	a	a	DET
ftr-415	1658	39	consolidated	consolidated	ADJ
ftr-415	1658	40	group	group	NOUN
ftr-415	1658	41	and	and	CCONJ
ftr-415	1658	42	the	the	DET
ftr-415	1658	43	designation	designation	NOUN
ftr-415	1658	44	of	of	ADP
ftr-415	1658	45	a	a	DET
ftr-415	1658	46	new	new	ADJ
ftr-415	1658	47	agent	agent	NOUN
ftr-415	1658	48	for	for	ADP
ftr-415	1658	49	the	the	DET
ftr-415	1658	50	group	group	NOUN
ftr-415	1658	51	.	.	PUNCT
ftr-415	1659	1	the	the	DET
ftr-415	1659	2	final	final	ADJ
ftr-415	1659	3	regulations	regulation	NOUN
ftr-415	1659	4	are	be	AUX
ftr-415	1659	5	substantially	substantially	ADV
ftr-415	1659	6	the	the	DET
ftr-415	1659	7	same	same	ADJ
ftr-415	1659	8	as	as	ADP
ftr-415	1659	9	the	the	DET
ftr-415	1659	10	proposed	propose	VERB
ftr-415	1659	11	regulations	regulation	NOUN
ftr-415	1659	12	,	,	PUNCT
ftr-415	1659	13	with	with	ADP
ftr-415	1659	14	clarifying	clarify	VERB
ftr-415	1659	15	changes	change	NOUN
ftr-415	1659	16	.	.	PUNCT
ftr-415	1660	1	under	under	ADP
ftr-415	1660	2	the	the	DET
ftr-415	1660	3	regulations	regulation	NOUN
ftr-415	1660	4	,	,	PUNCT
ftr-415	1660	5	the	the	DET
ftr-415	1660	6	common	common	ADJ
ftr-415	1660	7	parent	parent	NOUN
ftr-415	1660	8	remains	remain	VERB
ftr-415	1660	9	the	the	DET
ftr-415	1660	10	agent	agent	NOUN
ftr-415	1660	11	as	as	ADV
ftr-415	1660	12	long	long	ADV
ftr-415	1660	13	as	as	SCONJ
ftr-415	1660	14	it	it	PRON
ftr-415	1660	15	continues	continue	VERB
ftr-415	1660	16	to	to	PART
ftr-415	1660	17	exist	exist	VERB
ftr-415	1660	18	as	as	ADP
ftr-415	1660	19	a	a	DET
ftr-415	1660	20	corporation	corporation	NOUN
ftr-415	1660	21	,	,	PUNCT
ftr-415	1660	22	even	even	ADV
ftr-415	1660	23	if	if	SCONJ
ftr-415	1660	24	it	it	PRON
ftr-415	1660	25	ceases	cease	VERB
ftr-415	1660	26	to	to	PART
ftr-415	1660	27	be	be	AUX
ftr-415	1660	28	the	the	DET
ftr-415	1660	29	common	common	ADJ
ftr-415	1660	30	parent	parent	NOUN
ftr-415	1660	31	.	.	PUNCT
ftr-415	1661	1	the	the	DET
ftr-415	1661	2	common	common	ADJ
ftr-415	1661	3	parent	parent	NOUN
ftr-415	1661	4	is	be	AUX
ftr-415	1661	5	also	also	ADV
ftr-415	1661	6	the	the	DET
ftr-415	1661	7	agent	agent	NOUN
ftr-415	1661	8	for	for	ADP
ftr-415	1661	9	any	any	DET
ftr-415	1661	10	corporation	corporation	NOUN
ftr-415	1661	11	improperly	improperly	ADV
ftr-415	1661	12	included	include	VERB
ftr-415	1661	13	in	in	ADP
ftr-415	1661	14	the	the	DET
ftr-415	1661	15	consolidated	consolidated	ADJ
ftr-415	1661	16	return	return	NOUN
ftr-415	1661	17	.	.	PUNCT
ftr-415	1662	1	the	the	DET
ftr-415	1662	2	regulations	regulation	NOUN
ftr-415	1662	3	continue	continue	VERB
ftr-415	1662	4	the	the	DET
ftr-415	1662	5	current	current	ADJ
ftr-415	1662	6	rule	rule	NOUN
ftr-415	1662	7	that	that	SCONJ
ftr-415	1662	8	if	if	SCONJ
ftr-415	1662	9	the	the	DET
ftr-415	1662	10	common	common	ADJ
ftr-415	1662	11	parent	parent	NOUN
ftr-415	1662	12	ceases	cease	VERB
ftr-415	1662	13	to	to	PART
ftr-415	1662	14	exist	exist	VERB
ftr-415	1662	15	it	it	PRON
ftr-415	1662	16	may	may	AUX
ftr-415	1662	17	designate	designate	VERB
ftr-415	1662	18	another	another	DET
ftr-415	1662	19	member	member	NOUN
ftr-415	1662	20	of	of	ADP
ftr-415	1662	21	the	the	DET
ftr-415	1662	22	group	group	NOUN
ftr-415	1662	23	as	as	ADP
ftr-415	1662	24	its	its	PRON
ftr-415	1662	25	successor	successor	NOUN
ftr-415	1662	26	agent	agent	NOUN
ftr-415	1662	27	.	.	PUNCT
ftr-415	1663	1	if	if	SCONJ
ftr-415	1663	2	no	no	DET
ftr-415	1663	3	such	such	ADJ
ftr-415	1663	4	designation	designation	NOUN
ftr-415	1663	5	is	be	AUX
ftr-415	1663	6	made	make	VERB
ftr-415	1663	7	,	,	PUNCT
ftr-415	1663	8	the	the	DET
ftr-415	1663	9	irs	irs	PROPN
ftr-415	1663	10	may	may	AUX
ftr-415	1663	11	designate	designate	VERB
ftr-415	1663	12	the	the	DET
ftr-415	1663	13	successor	successor	NOUN
ftr-415	1663	14	agent	agent	NOUN
ftr-415	1663	15	,	,	PUNCT
ftr-415	1663	16	except	except	SCONJ
ftr-415	1663	17	in	in	ADP
ftr-415	1663	18	cases	case	NOUN
ftr-415	1663	19	where	where	SCONJ
ftr-415	1663	20	the	the	DET
ftr-415	1663	21	parent	parent	NOUN
ftr-415	1663	22	has	have	VERB
ftr-415	1663	23	a	a	DET
ftr-415	1663	24	single	single	ADJ
ftr-415	1663	25	domestic	domestic	ADJ
ftr-415	1663	26	successor	successor	NOUN
ftr-415	1663	27	,	,	PUNCT
ftr-415	1663	28	where	where	SCONJ
ftr-415	1663	29	that	that	DET
ftr-415	1663	30	successor	successor	NOUN
ftr-415	1663	31	becomes	become	VERB
ftr-415	1663	32	the	the	DET
ftr-415	1663	33	agent	agent	NOUN
ftr-415	1663	34	by	by	ADP
ftr-415	1663	35	default	default	NOUN
ftr-415	1663	36	.	.	PUNCT
ftr-415	1664	1	the	the	DET
ftr-415	1664	2	prior	prior	ADJ
ftr-415	1664	3	rule	rule	NOUN
ftr-415	1664	4	permitting	permit	VERB
ftr-415	1664	5	the	the	DET
ftr-415	1664	6	remaining	remain	VERB
ftr-415	1664	7	members	member	NOUN
ftr-415	1664	8	to	to	PART
ftr-415	1664	9	designate	designate	VERB
ftr-415	1664	10	the	the	DET
ftr-415	1664	11	successor	successor	NOUN
ftr-415	1664	12	agent	agent	NOUN
ftr-415	1664	13	will	will	AUX
ftr-415	1664	14	be	be	AUX
ftr-415	1664	15	removed	remove	VERB
ftr-415	1664	16	.	.	PUNCT
ftr-415	1665	1	the	the	DET
ftr-415	1665	2	regulations	regulation	NOUN
ftr-415	1665	3	deal	deal	VERB
ftr-415	1665	4	with	with	ADP
ftr-415	1665	5	the	the	DET
ftr-415	1665	6	interlake	interlake	PROPN
ftr-415	1665	7	corp	corp	PROPN
ftr-415	1665	8	.	.	PROPN
ftr-415	1666	1	v.	v.	PROPN
ftr-415	1666	2	commissioner	commissioner	PROPN
ftr-415	1666	3	,	,	PUNCT
ftr-415	1666	4	112	112	NUM
ftr-415	1666	5	t.c	t.c	PROPN
ftr-415	1666	6	.	.	PROPN
ftr-415	1666	7	103	103	NUM
ftr-415	1666	8	(	(	PUNCT
ftr-415	1666	9	1999	1999	NUM
ftr-415	1666	10	)	)	PUNCT
ftr-415	1666	11	,	,	PUNCT
ftr-415	1666	12	problem	problem	NOUN
ftr-415	1666	13	by	by	ADP
ftr-415	1666	14	providing	provide	VERB
ftr-415	1666	15	that	that	SCONJ
ftr-415	1666	16	a	a	DET
ftr-415	1666	17	refund	refund	NOUN
ftr-415	1666	18	resulting	result	VERB
ftr-415	1666	19	from	from	ADP
ftr-415	1666	20	a	a	DET
ftr-415	1666	21	carryback	carryback	NOUN
ftr-415	1666	22	of	of	ADP
ftr-415	1666	23	a	a	DET
ftr-415	1666	24	nol	nol	NOUN
ftr-415	1666	25	under	under	ADP
ftr-415	1666	26	2003	2003	NUM
ftr-415	1666	27	]	]	PUNCT
ftr-415	1666	28	recent	recent	ADJ
ftr-415	1666	29	developments	development	NOUN
ftr-415	1666	30	in	in	ADP
ftr-415	1666	31	federal	federal	ADJ
ftr-415	1666	32	income	income	NOUN
ftr-415	1666	33	taxation	taxation	NOUN
ftr-415	1666	34	139	139	NUM
ftr-415	1666	35	12	12	NUM
ftr-415	1666	36	.	.	PUNCT
ftr-415	1667	1	for	for	ADP
ftr-415	1667	2	a	a	DET
ftr-415	1667	3	more	more	ADV
ftr-415	1667	4	complete	complete	ADJ
ftr-415	1667	5	discussion	discussion	NOUN
ftr-415	1667	6	of	of	ADP
ftr-415	1667	7	these	these	DET
ftr-415	1667	8	proposed	propose	VERB
ftr-415	1667	9	regulations	regulation	NOUN
ftr-415	1667	10	,	,	PUNCT
ftr-415	1667	11	see	see	VERB
ftr-415	1667	12	shepard	shepard	NOUN
ftr-415	1667	13	,	,	PUNCT
ftr-415	1667	14	ira	ira	PROPN
ftr-415	1667	15	b.	b.	PROPN
ftr-415	1667	16	and	and	CCONJ
ftr-415	1667	17	martin	martin	PROPN
ftr-415	1667	18	j.	j.	PROPN
ftr-415	1667	19	m	m	PROPN
ftr-415	1667	20	cmahon	cmahon	PROPN
ftr-415	1667	21	,	,	PUNCT
ftr-415	1667	22	jr	jr	PROPN
ftr-415	1667	23	.	.	PROPN
ftr-415	1667	24	,	,	PUNCT
ftr-415	1667	25	recent	recent	ADJ
ftr-415	1667	26	development	development	NOUN
ftr-415	1667	27	in	in	ADP
ftr-415	1667	28	federal	federal	ADJ
ftr-415	1667	29	income	income	NOUN
ftr-415	1667	30	taxation	taxation	NOUN
ftr-415	1667	31	:	:	PUNCT
ftr-415	1667	32	the	the	DET
ftr-415	1667	33	year	year	NOUN
ftr-415	1667	34	2001	2001	NUM
ftr-415	1667	35	,	,	PUNCT
ftr-415	1667	36	5	5	NUM
ftr-415	1667	37	fla	fla	NOUN
ftr-415	1667	38	.	.	PUNCT
ftr-415	1668	1	tax	tax	PROPN
ftr-415	1668	2	.	.	PUNCT
ftr-415	1669	1	rev	rev	PROPN
ftr-415	1669	2	.	.	PROPN
ftr-415	1669	3	627	627	NUM
ftr-415	1669	4	,	,	PUNCT
ftr-415	1669	5	714	714	NUM
ftr-415	1669	6	-	-	SYM
ftr-415	1669	7	17	17	NUM
ftr-415	1669	8	(	(	PUNCT
ftr-415	1669	9	2002	2002	NUM
ftr-415	1669	10	)	)	PUNCT
ftr-415	1669	11	.	.	PUNCT
ftr-415	1670	1	§	§	PROPN
ftr-415	1670	2	172	172	NUM
ftr-415	1670	3	should	should	AUX
ftr-415	1670	4	be	be	AUX
ftr-415	1670	5	paid	pay	VERB
ftr-415	1670	6	to	to	ADP
ftr-415	1670	7	the	the	DET
ftr-415	1670	8	common	common	ADJ
ftr-415	1670	9	parent	parent	NOUN
ftr-415	1670	10	or	or	CCONJ
ftr-415	1670	11	agent	agent	NOUN
ftr-415	1670	12	for	for	ADP
ftr-415	1670	13	the	the	DET
ftr-415	1670	14	carryback	carryback	NOUN
ftr-415	1670	15	year	year	NOUN
ftr-415	1670	16	.	.	PUNCT
ftr-415	1671	1	the	the	DET
ftr-415	1671	2	revised	revise	VERB
ftr-415	1671	3	regulations	regulation	NOUN
ftr-415	1671	4	generally	generally	ADV
ftr-415	1671	5	are	be	AUX
ftr-415	1671	6	effective	effective	ADJ
ftr-415	1671	7	with	with	ADP
ftr-415	1671	8	respect	respect	NOUN
ftr-415	1671	9	to	to	ADP
ftr-415	1671	10	taxable	taxable	ADJ
ftr-415	1671	11	years	year	NOUN
ftr-415	1671	12	beginning	begin	VERB
ftr-415	1671	13	on	on	ADP
ftr-415	1671	14	or	or	CCONJ
ftr-415	1671	15	after	after	ADP
ftr-415	1671	16	6/28/02	6/28/02	PROPN
ftr-415	1671	17	.	.	PUNCT
ftr-415	1672	1	f.	f.	PROPN
ftr-415	1672	2	reorganizations	reorganization	NOUN
ftr-415	1672	3	and	and	CCONJ
ftr-415	1672	4	corporate	corporate	ADJ
ftr-415	1672	5	divisions	division	NOUN
ftr-415	1672	6	1	1	NUM
ftr-415	1672	7	.	.	PUNCT
ftr-415	1673	1	the	the	DET
ftr-415	1673	2	wrath	wrath	NOUN
ftr-415	1673	3	of	of	ADP
ftr-415	1673	4	general	general	ADJ
ftr-415	1673	5	utilities	utility	NOUN
ftr-415	1673	6	repeal	repeal	NOUN
ftr-415	1673	7	rewritten	rewrite	VERB
ftr-415	1673	8	.	.	PUNCT
ftr-415	1674	1	reg107566	reg107566	PROPN
ftr-415	1674	2	-	-	PUNCT
ftr-415	1674	3	00	00	NUM
ftr-415	1674	4	,	,	PUNCT
ftr-415	1674	5	guidance	guidance	NOUN
ftr-415	1674	6	under	under	ADP
ftr-415	1674	7	section	section	NOUN
ftr-415	1674	8	355(e	355(e	PROPN
ftr-415	1674	9	)	)	PUNCT
ftr-415	1674	10	;	;	PUNCT
ftr-415	1674	11	recognition	recognition	NOUN
ftr-415	1674	12	of	of	ADP
ftr-415	1674	13	gain	gain	NOUN
ftr-415	1674	14	on	on	ADP
ftr-415	1674	15	certain	certain	ADJ
ftr-415	1674	16	distributions	distribution	NOUN
ftr-415	1674	17	of	of	ADP
ftr-415	1674	18	stock	stock	NOUN
ftr-415	1674	19	or	or	CCONJ
ftr-415	1674	20	securities	security	NOUN
ftr-415	1674	21	in	in	ADP
ftr-415	1674	22	connection	connection	NOUN
ftr-415	1674	23	with	with	ADP
ftr-415	1674	24	an	an	DET
ftr-415	1674	25	acquisition	acquisition	NOUN
ftr-415	1674	26	,	,	PUNCT
ftr-415	1674	27	66	66	NUM
ftr-415	1674	28	f.r	f.r	NOUN
ftr-415	1674	29	.	.	PROPN
ftr-415	1674	30	66	66	NUM
ftr-415	1674	31	(	(	PUNCT
ftr-415	1674	32	1/2/01	1/2/01	NUM
ftr-415	1674	33	)	)	PUNCT
ftr-415	1674	34	.	.	PUNCT
ftr-415	1675	1	the	the	DET
ftr-415	1675	2	treasury	treasury	PROPN
ftr-415	1675	3	department	department	PROPN
ftr-415	1675	4	revised	revise	VERB
ftr-415	1675	5	prop	prop	NOUN
ftr-415	1675	6	.	.	PUNCT
ftr-415	1676	1	reg	reg	NOUN
ftr-415	1676	2	.	.	PUNCT
ftr-415	1677	1	§	§	PROPN
ftr-415	1677	2	1.355	1.355	NUM
ftr-415	1677	3	-	-	SYM
ftr-415	1677	4	7	7	NUM
ftr-415	1677	5	and	and	CCONJ
ftr-415	1677	6	withdrew	withdraw	VERB
ftr-415	1677	7	proposed	proposed	ADJ
ftr-415	1677	8	regulations	regulation	NOUN
ftr-415	1677	9	(	(	PUNCT
ftr-415	1677	10	reg-116733	reg-116733	NOUN
ftr-415	1677	11	-	-	PUNCT
ftr-415	1677	12	98	98	NUM
ftr-415	1677	13	,	,	PUNCT
ftr-415	1677	14	66	66	NUM
ftr-415	1677	15	f.r	f.r	NOUN
ftr-415	1677	16	.	.	PROPN
ftr-415	1677	17	76	76	NUM
ftr-415	1677	18	(	(	PUNCT
ftr-415	1677	19	1/21/01	1/21/01	NUM
ftr-415	1677	20	)	)	PUNCT
ftr-415	1677	21	)	)	PUNCT
ftr-415	1677	22	issued	issue	VERB
ftr-415	1677	23	in	in	ADP
ftr-415	1677	24	reg-116733	reg-116733	NOUN
ftr-415	1677	25	-	-	PUNCT
ftr-415	1677	26	98	98	NUM
ftr-415	1677	27	,	,	PUNCT
ftr-415	1677	28	64	64	NUM
ftr-415	1677	29	f.r	f.r	NOUN
ftr-415	1677	30	.	.	NOUN
ftr-415	1677	31	46155	46155	NUM
ftr-415	1677	32	(	(	PUNCT
ftr-415	1677	33	8/24/99	8/24/99	NUM
ftr-415	1677	34	)	)	PUNCT
ftr-415	1677	35	.	.	PUNCT
ftr-415	1678	1	the	the	DET
ftr-415	1678	2	proposed	propose	VERB
ftr-415	1678	3	regulations	regulation	NOUN
ftr-415	1678	4	provided	provide	VERB
ftr-415	1678	5	that	that	SCONJ
ftr-415	1678	6	whether	whether	SCONJ
ftr-415	1678	7	a	a	DET
ftr-415	1678	8	distribution	distribution	NOUN
ftr-415	1678	9	and	and	CCONJ
ftr-415	1678	10	an	an	DET
ftr-415	1678	11	acquisition	acquisition	NOUN
ftr-415	1678	12	are	be	AUX
ftr-415	1678	13	part	part	NOUN
ftr-415	1678	14	of	of	ADP
ftr-415	1678	15	a	a	DET
ftr-415	1678	16	plan	plan	NOUN
ftr-415	1678	17	is	be	AUX
ftr-415	1678	18	determined	determine	VERB
ftr-415	1678	19	based	base	VERB
ftr-415	1678	20	on	on	ADP
ftr-415	1678	21	all	all	DET
ftr-415	1678	22	the	the	DET
ftr-415	1678	23	facts	fact	NOUN
ftr-415	1678	24	and	and	CCONJ
ftr-415	1678	25	circumstances	circumstance	NOUN
ftr-415	1678	26	.	.	PUNCT
ftr-415	1679	1	they	they	PRON
ftr-415	1679	2	included	include	VERB
ftr-415	1679	3	a	a	DET
ftr-415	1679	4	nonexclusive	nonexclusive	ADJ
ftr-415	1679	5	lists	list	NOUN
ftr-415	1679	6	of	of	ADP
ftr-415	1679	7	facts	fact	NOUN
ftr-415	1679	8	and	and	CCONJ
ftr-415	1679	9	circumstances	circumstance	NOUN
ftr-415	1679	10	to	to	PART
ftr-415	1679	11	be	be	AUX
ftr-415	1679	12	considered	consider	VERB
ftr-415	1679	13	in	in	ADP
ftr-415	1679	14	making	make	VERB
ftr-415	1679	15	the	the	DET
ftr-415	1679	16	determination	determination	NOUN
ftr-415	1679	17	and	and	CCONJ
ftr-415	1679	18	six	six	NUM
ftr-415	1679	19	safe	safe	ADJ
ftr-415	1679	20	harbors.12	harbors.12	NOUN
ftr-415	1679	21	a.	a.	NOUN
ftr-415	1679	22	and	and	CCONJ
ftr-415	1679	23	apparently	apparently	ADV
ftr-415	1679	24	the	the	DET
ftr-415	1679	25	governm	governm	PROPN
ftr-415	1679	26	ent	ent	PROPN
ftr-415	1679	27	thinks	think	VERB
ftr-415	1679	28	it	it	PRON
ftr-415	1679	29	did	do	VERB
ftr-415	1679	30	a	a	DET
ftr-415	1679	31	better	well	ADJ
ftr-415	1679	32	job	job	NOUN
ftr-415	1679	33	on	on	ADP
ftr-415	1679	34	the	the	DET
ftr-415	1679	35	regulations	regulation	NOUN
ftr-415	1679	36	the	the	DET
ftr-415	1679	37	second	second	ADJ
ftr-415	1679	38	–	–	PUNCT
ftr-415	1679	39	or	or	CCONJ
ftr-415	1679	40	is	be	AUX
ftr-415	1679	41	this	this	PRON
ftr-415	1679	42	the	the	DET
ftr-415	1679	43	third	third	ADJ
ftr-415	1679	44	?	?	PUNCT
ftr-415	1680	1	–	–	PUNCT
ftr-415	1680	2	time	time	NOUN
ftr-415	1680	3	around	around	ADV
ftr-415	1680	4	.	.	PUNCT
ftr-415	1681	1	t.d	t.d	PROPN
ftr-415	1681	2	.	.	NOUN
ftr-415	1681	3	8960	8960	NUM
ftr-415	1681	4	,	,	PUNCT
ftr-415	1681	5	guidance	guidance	NOUN
ftr-415	1681	6	under	under	ADP
ftr-415	1681	7	section	section	NOUN
ftr-415	1681	8	355(e	355(e	PROPN
ftr-415	1681	9	)	)	PUNCT
ftr-415	1681	10	;	;	PUNCT
ftr-415	1681	11	recognition	recognition	NOUN
ftr-415	1681	12	of	of	ADP
ftr-415	1681	13	gain	gain	NOUN
ftr-415	1681	14	on	on	ADP
ftr-415	1681	15	certain	certain	ADJ
ftr-415	1681	16	distributions	distribution	NOUN
ftr-415	1681	17	of	of	ADP
ftr-415	1681	18	stock	stock	NOUN
ftr-415	1681	19	or	or	CCONJ
ftr-415	1681	20	securities	security	NOUN
ftr-415	1681	21	in	in	ADP
ftr-415	1681	22	connection	connection	NOUN
ftr-415	1681	23	with	with	ADP
ftr-415	1681	24	an	an	DET
ftr-415	1681	25	acquisition	acquisition	NOUN
ftr-415	1681	26	,	,	PUNCT
ftr-415	1681	27	66	66	NUM
ftr-415	1681	28	f.r	f.r	PROPN
ftr-415	1681	29	.	.	PROPN
ftr-415	1681	30	40590	40590	NUM
ftr-415	1681	31	(	(	PUNCT
ftr-415	1681	32	8/3/01	8/3/01	NUM
ftr-415	1681	33	)	)	PUNCT
ftr-415	1681	34	.	.	PUNCT
ftr-415	1682	1	the	the	DET
ftr-415	1682	2	treasury	treasury	PROPN
ftr-415	1682	3	department	department	PROPN
ftr-415	1682	4	has	have	AUX
ftr-415	1682	5	promulgated	promulgate	VERB
ftr-415	1682	6	temporary	temporary	ADJ
ftr-415	1682	7	regulations	regulation	NOUN
ftr-415	1682	8	identical	identical	ADJ
ftr-415	1682	9	to	to	ADP
ftr-415	1682	10	the	the	DET
ftr-415	1682	11	proposed	propose	VERB
ftr-415	1682	12	regulations	regulation	NOUN
ftr-415	1682	13	,	,	PUNCT
ftr-415	1682	14	except	except	SCONJ
ftr-415	1682	15	that	that	SCONJ
ftr-415	1682	16	the	the	DET
ftr-415	1682	17	temporary	temporary	ADJ
ftr-415	1682	18	regulations	regulation	NOUN
ftr-415	1682	19	reserve	reserve	VERB
ftr-415	1682	20	§	§	PROPN
ftr-415	1682	21	1.355	1.355	NUM
ftr-415	1682	22	-	-	SYM
ftr-415	1682	23	7(e)(6	7(e)(6	NUM
ftr-415	1682	24	)	)	PUNCT
ftr-415	1682	25	(	(	PUNCT
ftr-415	1682	26	suspending	suspend	VERB
ftr-415	1682	27	the	the	DET
ftr-415	1682	28	running	running	NOUN
ftr-415	1682	29	of	of	ADP
ftr-415	1682	30	any	any	DET
ftr-415	1682	31	time	time	NOUN
ftr-415	1682	32	period	period	NOUN
ftr-415	1682	33	during	during	ADP
ftr-415	1682	34	which	which	PRON
ftr-415	1682	35	there	there	PRON
ftr-415	1682	36	is	be	VERB
ftr-415	1682	37	a	a	DET
ftr-415	1682	38	substantial	substantial	ADJ
ftr-415	1682	39	diminution	diminution	NOUN
ftr-415	1682	40	of	of	ADP
ftr-415	1682	41	risk	risk	NOUN
ftr-415	1682	42	of	of	ADP
ftr-415	1682	43	loss	loss	NOUN
ftr-415	1682	44	under	under	ADP
ftr-415	1682	45	the	the	DET
ftr-415	1682	46	principles	principle	NOUN
ftr-415	1682	47	of	of	ADP
ftr-415	1682	48	§	§	PROPN
ftr-415	1682	49	355(d)(6)(b	355(d)(6)(b	PROPN
ftr-415	1682	50	)	)	PUNCT
ftr-415	1682	51	)	)	PUNCT
ftr-415	1682	52	and	and	CCONJ
ftr-415	1682	53	example	example	NOUN
ftr-415	1682	54	7	7	NUM
ftr-415	1682	55	of	of	ADP
ftr-415	1682	56	the	the	DET
ftr-415	1682	57	proposed	propose	VERB
ftr-415	1682	58	regulations	regulation	NOUN
ftr-415	1682	59	(	(	PUNCT
ftr-415	1682	60	interpreting	interpret	VERB
ftr-415	1682	61	the	the	DET
ftr-415	1682	62	term	term	NOUN
ftr-415	1682	63	“	"	PUNCT
ftr-415	1682	64	similar	similar	ADJ
ftr-415	1682	65	acquisition	acquisition	NOUN
ftr-415	1682	66	”	"	PUNCT
ftr-415	1682	67	in	in	ADP
ftr-415	1682	68	the	the	DET
ftr-415	1682	69	context	context	NOUN
ftr-415	1682	70	of	of	ADP
ftr-415	1682	71	a	a	DET
ftr-415	1682	72	situation	situation	NOUN
ftr-415	1682	73	involving	involve	VERB
ftr-415	1682	74	multiple	multiple	ADJ
ftr-415	1682	75	acquisitions	acquisition	NOUN
ftr-415	1682	76	)	)	PUNCT
ftr-415	1682	77	.	.	PUNCT
ftr-415	1683	1	b.	b.	PROPN
ftr-415	1684	1	the	the	DET
ftr-415	1684	2	third	third	ADJ
ftr-415	1684	3	(	(	PUNCT
ftr-415	1684	4	fourth	fourth	ADJ
ftr-415	1684	5	?	?	PUNCT
ftr-415	1684	6	)	)	PUNCT
ftr-415	1684	7	time	time	NOUN
ftr-415	1684	8	’s	’	VERB
ftr-415	1684	9	the	the	DET
ftr-415	1684	10	charm	charm	NOUN
ftr-415	1684	11	.	.	PUNCT
ftr-415	1685	1	t.d	t.d	PROPN
ftr-415	1685	2	.	.	PROPN
ftr-415	1685	3	8988	8988	NUM
ftr-415	1685	4	,	,	PUNCT
ftr-415	1686	1	guidance	guidance	NOUN
ftr-415	1686	2	under	under	ADP
ftr-415	1686	3	section	section	NOUN
ftr-415	1686	4	355(e	355(e	PROPN
ftr-415	1686	5	)	)	PUNCT
ftr-415	1686	6	;	;	PUNCT
ftr-415	1686	7	recognition	recognition	NOUN
ftr-415	1686	8	of	of	ADP
ftr-415	1686	9	gain	gain	NOUN
ftr-415	1686	10	on	on	ADP
ftr-415	1686	11	certain	certain	ADJ
ftr-415	1686	12	distributions	distribution	NOUN
ftr-415	1686	13	of	of	ADP
ftr-415	1686	14	stock	stock	NOUN
ftr-415	1686	15	or	or	CCONJ
ftr-415	1686	16	securities	security	NOUN
ftr-415	1686	17	in	in	ADP
ftr-415	1686	18	connection	connection	NOUN
ftr-415	1686	19	with	with	ADP
ftr-415	1686	20	an	an	DET
ftr-415	1686	21	acquisition	acquisition	NOUN
ftr-415	1686	22	,	,	PUNCT
ftr-415	1686	23	67	67	NUM
ftr-415	1686	24	f.r	f.r	NOUN
ftr-415	1686	25	.	.	PROPN
ftr-415	1686	26	20632	20632	NUM
ftr-415	1686	27	(	(	PUNCT
ftr-415	1686	28	4/26/02	4/26/02	NUM
ftr-415	1686	29	)	)	PUNCT
ftr-415	1686	30	,	,	PUNCT
ftr-415	1686	31	and	and	CCONJ
ftr-415	1686	32	reg-163892	reg-163892	NOUN
ftr-415	1686	33	-	-	PUNCT
ftr-415	1686	34	01	01	NUM
ftr-415	1686	35	,	,	PUNCT
ftr-415	1686	36	guidance	guidance	NOUN
ftr-415	1686	37	under	under	ADP
ftr-415	1686	38	section	section	NOUN
ftr-415	1686	39	355(e	355(e	PROPN
ftr-415	1686	40	)	)	PUNCT
ftr-415	1686	41	;	;	PUNCT
ftr-415	1686	42	recognition	recognition	NOUN
ftr-415	1686	43	of	of	ADP
ftr-415	1686	44	gain	gain	NOUN
ftr-415	1686	45	on	on	ADP
ftr-415	1686	46	certain	certain	ADJ
ftr-415	1686	47	distributions	distribution	NOUN
ftr-415	1686	48	of	of	ADP
ftr-415	1686	49	stock	stock	NOUN
ftr-415	1686	50	or	or	CCONJ
ftr-415	1686	51	securities	security	NOUN
ftr-415	1686	52	in	in	ADP
ftr-415	1686	53	connection	connection	NOUN
ftr-415	1686	54	with	with	ADP
ftr-415	1686	55	an	an	DET
ftr-415	1686	56	acquisition	acquisition	NOUN
ftr-415	1686	57	,	,	PUNCT
ftr-415	1686	58	67	67	NUM
ftr-415	1686	59	f.r	f.r	NOUN
ftr-415	1686	60	.	.	NOUN
ftr-415	1686	61	20711	20711	NUM
ftr-415	1686	62	(	(	PUNCT
ftr-415	1686	63	4/26/02	4/26/02	NUM
ftr-415	1686	64	)	)	PUNCT
ftr-415	1686	65	.	.	PUNCT
ftr-415	1687	1	these	these	DET
ftr-415	1687	2	temporary	temporary	ADJ
ftr-415	1687	3	and	and	CCONJ
ftr-415	1687	4	proposed	propose	VERB
ftr-415	1687	5	regulations	regulation	NOUN
ftr-415	1687	6	amend	amend	VERB
ftr-415	1687	7	temp	temp	NOUN
ftr-415	1687	8	.	.	PUNCT
ftr-415	1688	1	reg	reg	NOUN
ftr-415	1688	2	.	.	PUNCT
ftr-415	1689	1	§	§	PROPN
ftr-415	1689	2	1.355	1.355	NUM
ftr-415	1689	3	-	-	SYM
ftr-415	1689	4	7	7	NUM
ftr-415	1689	5	t	t	NOUN
ftr-415	1689	6	and	and	CCONJ
ftr-415	1689	7	identical	identical	ADJ
ftr-415	1689	8	prop	prop	NOUN
ftr-415	1689	9	.	.	PUNCT
ftr-415	1690	1	reg	reg	NOUN
ftr-415	1690	2	.	.	PUNCT
ftr-415	1691	1	§	§	PROPN
ftr-415	1691	2	1.355	1.355	NUM
ftr-415	1691	3	-	-	SYM
ftr-415	1691	4	7	7	NUM
ftr-415	1691	5	,	,	PUNCT
ftr-415	1691	6	and	and	CCONJ
ftr-415	1691	7	set	set	VERB
ftr-415	1691	8	forth	forth	ADP
ftr-415	1691	9	new	new	ADJ
ftr-415	1691	10	guidelines	guideline	NOUN
ftr-415	1691	11	in	in	ADP
ftr-415	1691	12	the	the	DET
ftr-415	1691	13	anti	anti	ADJ
ftr-415	1691	14	-	-	ADJ
ftr-415	1691	15	morris	morris	ADJ
ftr-415	1691	16	trust	trust	NOUN
ftr-415	1691	17	regulations	regulation	NOUN
ftr-415	1691	18	.	.	PUNCT
ftr-415	1692	1	the	the	DET
ftr-415	1692	2	2002	2002	NUM
ftr-415	1692	3	temporary	temporary	ADJ
ftr-415	1692	4	and	and	CCONJ
ftr-415	1692	5	proposed	propose	VERB
ftr-415	1692	6	regulations	regulation	NOUN
ftr-415	1692	7	disregard	disregard	VERB
ftr-415	1692	8	the	the	DET
ftr-415	1692	9	presumption	presumption	NOUN
ftr-415	1692	10	of	of	ADP
ftr-415	1692	11	§	§	PROPN
ftr-415	1692	12	355(e)(2)(b	355(e)(2)(b	PROPN
ftr-415	1692	13	)	)	PUNCT
ftr-415	1692	14	and	and	CCONJ
ftr-415	1692	15	provide	provide	VERB
ftr-415	1692	16	that	that	SCONJ
ftr-415	1692	17	“	"	PUNCT
ftr-415	1692	18	whether	whether	SCONJ
ftr-415	1692	19	a	a	DET
ftr-415	1692	20	distribution	distribution	NOUN
ftr-415	1692	21	and	and	CCONJ
ftr-415	1692	22	an	an	DET
ftr-415	1692	23	acquisition	acquisition	NOUN
ftr-415	1692	24	are	be	AUX
ftr-415	1692	25	part	part	NOUN
ftr-415	1692	26	of	of	ADP
ftr-415	1692	27	a	a	DET
ftr-415	1692	28	plan	plan	NOUN
ftr-415	1692	29	is	be	AUX
ftr-415	1692	30	determined	determine	VERB
ftr-415	1692	31	based	base	VERB
ftr-415	1692	32	on	on	ADP
ftr-415	1692	33	all	all	DET
ftr-415	1692	34	the	the	DET
ftr-415	1692	35	facts	fact	NOUN
ftr-415	1692	36	and	and	CCONJ
ftr-415	1692	37	circumstances	circumstance	NOUN
ftr-415	1692	38	.	.	PUNCT
ftr-415	1692	39	”	"	PUNCT
ftr-415	1693	1	however	however	ADV
ftr-415	1693	2	,	,	PUNCT
ftr-415	1693	3	temp	temp	NOUN
ftr-415	1693	4	.	.	PUNCT
ftr-415	1694	1	reg	reg	PROPN
ftr-415	1694	2	.	.	PUNCT
ftr-415	1695	1	§	§	PROPN
ftr-415	1695	2	1.355	1.355	NUM
ftr-415	1695	3	-	-	PUNCT
ftr-415	1695	4	7t(b)(2	7t(b)(2	NUM
ftr-415	1695	5	)	)	PUNCT
ftr-415	1695	6	provides	provide	VERB
ftr-415	1695	7	a	a	DET
ftr-415	1695	8	“	"	PUNCT
ftr-415	1695	9	super	super	ADJ
ftr-415	1695	10	-	-	ADJ
ftr-415	1695	11	safe	safe	ADJ
ftr-415	1695	12	harbor	harbor	NOUN
ftr-415	1695	13	”	"	PUNCT
ftr-415	1695	14	for	for	ADP
ftr-415	1695	15	an	an	DET
ftr-415	1695	16	acquisition	acquisition	NOUN
ftr-415	1695	17	not	not	PART
ftr-415	1695	18	involving	involve	VERB
ftr-415	1695	19	a	a	DET
ftr-415	1695	20	public	public	ADJ
ftr-415	1695	21	offering	offering	NOUN
ftr-415	1695	22	that	that	PRON
ftr-415	1695	23	occurs	occur	VERB
ftr-415	1695	24	within	within	ADP
ftr-415	1695	25	2	2	NUM
ftr-415	1695	26	years	year	NOUN
ftr-415	1695	27	following	follow	VERB
ftr-415	1695	28	the	the	DET
ftr-415	1695	29	date	date	NOUN
ftr-415	1695	30	of	of	ADP
ftr-415	1695	31	a	a	DET
ftr-415	1695	32	distribution	distribution	NOUN
ftr-415	1695	33	—	—	PUNCT
ftr-415	1695	34	the	the	DET
ftr-415	1695	35	distribution	distribution	NOUN
ftr-415	1695	36	and	and	CCONJ
ftr-415	1695	37	acquisition	acquisition	NOUN
ftr-415	1695	38	“	"	PUNCT
ftr-415	1695	39	will	will	AUX
ftr-415	1695	40	be	be	AUX
ftr-415	1695	41	treated	treat	VERB
ftr-415	1695	42	as	as	ADP
ftr-415	1695	43	part	part	NOUN
ftr-415	1695	44	of	of	ADP
ftr-415	1695	45	a	a	DET
ftr-415	1695	46	plan	plan	NOUN
ftr-415	1695	47	only	only	ADV
ftr-415	1695	48	if	if	SCONJ
ftr-415	1695	49	there	there	PRON
ftr-415	1695	50	was	be	VERB
ftr-415	1695	51	an	an	DET
ftr-415	1695	52	agreement	agreement	NOUN
ftr-415	1695	53	,	,	PUNCT
ftr-415	1695	54	understanding	understanding	NOUN
ftr-415	1695	55	,	,	PUNCT
ftr-415	1695	56	arrangement	arrangement	NOUN
ftr-415	1695	57	,	,	PUNCT
ftr-415	1695	58	or	or	CCONJ
ftr-415	1695	59	substantial	substantial	ADJ
ftr-415	1695	60	negotiations	negotiation	NOUN
ftr-415	1695	61	regarding	regard	VERB
ftr-415	1695	62	the	the	DET
ftr-415	1695	63	acquisition	acquisition	NOUN
ftr-415	1695	64	or	or	CCONJ
ftr-415	1695	65	a	a	DET
ftr-415	1695	66	similar	similar	ADJ
ftr-415	1695	67	acquisition	acquisition	NOUN
ftr-415	1695	68	at	at	ADP
ftr-415	1695	69	some	some	DET
ftr-415	1695	70	time	time	NOUN
ftr-415	1695	71	during	during	ADP
ftr-415	1695	72	the	the	DET
ftr-415	1695	73	2	2	NUM
ftr-415	1695	74	-	-	PUNCT
ftr-415	1695	75	year	year	NOUN
ftr-415	1695	76	period	period	NOUN
ftr-415	1695	77	ending	end	VERB
ftr-415	1695	78	on	on	ADP
ftr-415	1695	79	the	the	DET
ftr-415	1695	80	date	date	NOUN
ftr-415	1695	81	of	of	ADP
ftr-415	1695	82	the	the	DET
ftr-415	1695	83	distribution	distribution	NOUN
ftr-415	1695	84	.	.	PUNCT
ftr-415	1695	85	”	"	PUNCT
ftr-415	1696	1	[	[	X
ftr-415	1696	2	emphasis	emphasis	NOUN
ftr-415	1696	3	added	add	VERB
ftr-415	1696	4	]	]	PUNCT
ftr-415	1696	5	.	.	PUNCT
ftr-415	1697	1	under	under	ADP
ftr-415	1697	2	the	the	DET
ftr-415	1697	3	facts	fact	NOUN
ftr-415	1697	4	and	and	CCONJ
ftr-415	1697	5	circumstances	circumstance	NOUN
ftr-415	1697	6	test	test	VERB
ftr-415	1697	7	,	,	PUNCT
ftr-415	1697	8	the	the	DET
ftr-415	1697	9	existence	existence	NOUN
ftr-415	1697	10	of	of	ADP
ftr-415	1697	11	an	an	DET
ftr-415	1697	12	agreement	agreement	NOUN
ftr-415	1697	13	,	,	PUNCT
ftr-415	1697	14	understanding	understanding	NOUN
ftr-415	1697	15	,	,	PUNCT
ftr-415	1697	16	arrangement	arrangement	NOUN
ftr-415	1697	17	,	,	PUNCT
ftr-415	1697	18	or	or	CCONJ
ftr-415	1697	19	substantial	substantial	ADJ
ftr-415	1697	20	negotiations	negotiation	NOUN
ftr-415	1697	21	during	during	ADP
ftr-415	1697	22	the	the	DET
ftr-415	1697	23	2	2	NUM
ftr-415	1697	24	-	-	PUNCT
ftr-415	1697	25	year	year	NOUN
ftr-415	1697	26	period	period	NOUN
ftr-415	1697	27	tends	tend	VERB
ftr-415	1697	28	to	to	PART
ftr-415	1697	29	show	show	VERB
ftr-415	1697	30	that	that	SCONJ
ftr-415	1697	31	the	the	DET
ftr-415	1697	32	distribution	distribution	NOUN
ftr-415	1697	33	and	and	CCONJ
ftr-415	1697	34	acquisition	acquisition	NOUN
ftr-415	1697	35	are	be	AUX
ftr-415	1697	36	part	part	NOUN
ftr-415	1697	37	of	of	ADP
ftr-415	1697	38	a	a	DET
ftr-415	1697	39	plan	plan	NOUN
ftr-415	1697	40	,	,	PUNCT
ftr-415	1697	41	but	but	CCONJ
ftr-415	1697	42	such	such	DET
ftr-415	1697	43	an	an	DET
ftr-415	1697	44	understanding	understanding	NOUN
ftr-415	1697	45	,	,	PUNCT
ftr-415	1697	46	etc	etc	X
ftr-415	1697	47	.	.	X
ftr-415	1697	48	,	,	PUNCT
ftr-415	1697	49	is	be	AUX
ftr-415	1697	50	merely	merely	ADV
ftr-415	1697	51	a	a	DET
ftr-415	1697	52	factor	factor	NOUN
ftr-415	1697	53	among	among	ADP
ftr-415	1697	54	the	the	DET
ftr-415	1697	55	facts	fact	NOUN
ftr-415	1697	56	and	and	CCONJ
ftr-415	1697	57	circumstances	circumstance	NOUN
ftr-415	1697	58	to	to	ADP
ftr-415	1697	59	140	140	NUM
ftr-415	1697	60	florida	florida	PROPN
ftr-415	1697	61	tax	tax	NOUN
ftr-415	1697	62	review	review	NOUN
ftr-415	1698	1	[	[	X
ftr-415	1698	2	vol.6	vol.6	NUM
ftr-415	1698	3	:	:	PUNCT
ftr-415	1698	4	si	si	X
ftr-415	1698	5	be	be	AUX
ftr-415	1698	6	evaluated	evaluate	VERB
ftr-415	1698	7	.	.	PUNCT
ftr-415	1699	1	if	if	SCONJ
ftr-415	1699	2	an	an	DET
ftr-415	1699	3	acquisition	acquisition	NOUN
ftr-415	1699	4	precedes	precede	VERB
ftr-415	1699	5	the	the	DET
ftr-415	1699	6	distribution	distribution	NOUN
ftr-415	1699	7	,	,	PUNCT
ftr-415	1699	8	discussions	discussion	NOUN
ftr-415	1699	9	regarding	regard	VERB
ftr-415	1699	10	a	a	DET
ftr-415	1699	11	distribution	distribution	NOUN
ftr-415	1699	12	with	with	ADP
ftr-415	1699	13	the	the	DET
ftr-415	1699	14	acquirer	acquirer	NOUN
ftr-415	1699	15	by	by	ADP
ftr-415	1699	16	either	either	CCONJ
ftr-415	1700	1	the	the	DET
ftr-415	1700	2	controlled	control	VERB
ftr-415	1700	3	or	or	CCONJ
ftr-415	1700	4	distributing	distribute	VERB
ftr-415	1700	5	corporation	corporation	NOUN
ftr-415	1700	6	within	within	ADP
ftr-415	1700	7	the	the	DET
ftr-415	1700	8	2	2	NUM
ftr-415	1700	9	-	-	PUNCT
ftr-415	1700	10	year	year	NOUN
ftr-415	1700	11	period	period	NOUN
ftr-415	1700	12	preceding	precede	VERB
ftr-415	1700	13	the	the	DET
ftr-415	1700	14	acquisition	acquisition	NOUN
ftr-415	1700	15	indicate	indicate	VERB
ftr-415	1700	16	the	the	DET
ftr-415	1700	17	existence	existence	NOUN
ftr-415	1700	18	of	of	ADP
ftr-415	1700	19	a	a	DET
ftr-415	1700	20	plan	plan	NOUN
ftr-415	1700	21	.	.	PUNCT
ftr-415	1701	1	the	the	DET
ftr-415	1701	2	absence	absence	NOUN
ftr-415	1701	3	of	of	ADP
ftr-415	1701	4	discussions	discussion	NOUN
ftr-415	1701	5	regarding	regard	VERB
ftr-415	1701	6	a	a	DET
ftr-415	1701	7	distribution	distribution	NOUN
ftr-415	1701	8	during	during	ADP
ftr-415	1701	9	the	the	DET
ftr-415	1701	10	2	2	NUM
ftr-415	1701	11	-	-	PUNCT
ftr-415	1701	12	year	year	NOUN
ftr-415	1701	13	period	period	NOUN
ftr-415	1701	14	preceding	precede	VERB
ftr-415	1701	15	the	the	DET
ftr-415	1701	16	acquisition	acquisition	NOUN
ftr-415	1701	17	indicates	indicate	VERB
ftr-415	1701	18	that	that	SCONJ
ftr-415	1701	19	the	the	DET
ftr-415	1701	20	acquisition	acquisition	NOUN
ftr-415	1701	21	and	and	CCONJ
ftr-415	1701	22	distribution	distribution	NOUN
ftr-415	1701	23	were	be	AUX
ftr-415	1701	24	not	not	PART
ftr-415	1701	25	part	part	NOUN
ftr-415	1701	26	of	of	ADP
ftr-415	1701	27	a	a	DET
ftr-415	1701	28	plan	plan	NOUN
ftr-415	1701	29	.	.	PUNCT
ftr-415	1702	1	discussions	discussion	NOUN
ftr-415	1702	2	with	with	ADP
ftr-415	1702	3	an	an	DET
ftr-415	1702	4	investment	investment	NOUN
ftr-415	1702	5	banker	banker	NOUN
ftr-415	1702	6	during	during	ADP
ftr-415	1702	7	the	the	DET
ftr-415	1702	8	2	2	NUM
ftr-415	1702	9	-	-	PUNCT
ftr-415	1702	10	year	year	NOUN
ftr-415	1702	11	period	period	NOUN
ftr-415	1702	12	preceding	precede	VERB
ftr-415	1702	13	an	an	DET
ftr-415	1702	14	acquisition	acquisition	NOUN
ftr-415	1702	15	by	by	ADP
ftr-415	1702	16	public	public	ADJ
ftr-415	1702	17	offering	offering	NOUN
ftr-415	1702	18	are	be	AUX
ftr-415	1702	19	a	a	DET
ftr-415	1702	20	factor	factor	NOUN
ftr-415	1702	21	indicating	indicate	VERB
ftr-415	1702	22	the	the	DET
ftr-415	1702	23	existence	existence	NOUN
ftr-415	1702	24	of	of	ADP
ftr-415	1702	25	a	a	DET
ftr-415	1702	26	plan	plan	NOUN
ftr-415	1702	27	.	.	PUNCT
ftr-415	1703	1	a	a	DET
ftr-415	1703	2	corporate	corporate	ADJ
ftr-415	1703	3	business	business	NOUN
ftr-415	1703	4	purpose	purpose	NOUN
ftr-415	1703	5	[	[	X
ftr-415	1703	6	as	as	SCONJ
ftr-415	1703	7	defined	define	VERB
ftr-415	1703	8	in	in	ADP
ftr-415	1703	9	reg	reg	NOUN
ftr-415	1703	10	.	.	PUNCT
ftr-415	1704	1	§	§	PROPN
ftr-415	1704	2	1.355	1.355	NUM
ftr-415	1704	3	-	-	SYM
ftr-415	1704	4	2(b	2(b	NUM
ftr-415	1704	5	)	)	PUNCT
ftr-415	1704	6	]	]	PUNCT
ftr-415	1704	7	,	,	PUNCT
ftr-415	1704	8	other	other	ADJ
ftr-415	1704	9	than	than	ADP
ftr-415	1704	10	a	a	DET
ftr-415	1704	11	business	business	NOUN
ftr-415	1704	12	purpose	purpose	NOUN
ftr-415	1704	13	to	to	PART
ftr-415	1704	14	facilitate	facilitate	VERB
ftr-415	1704	15	the	the	DET
ftr-415	1704	16	acquisition	acquisition	NOUN
ftr-415	1704	17	,	,	PUNCT
ftr-415	1704	18	is	be	AUX
ftr-415	1704	19	a	a	DET
ftr-415	1704	20	factor	factor	NOUN
ftr-415	1704	21	indicating	indicate	VERB
ftr-415	1704	22	the	the	DET
ftr-415	1704	23	absence	absence	NOUN
ftr-415	1704	24	of	of	ADP
ftr-415	1704	25	a	a	DET
ftr-415	1704	26	plan	plan	NOUN
ftr-415	1704	27	.	.	PUNCT
ftr-415	1705	1	that	that	SCONJ
ftr-415	1705	2	the	the	DET
ftr-415	1705	3	distribution	distribution	NOUN
ftr-415	1705	4	would	would	AUX
ftr-415	1705	5	have	have	AUX
ftr-415	1705	6	occurred	occur	VERB
ftr-415	1705	7	at	at	ADP
ftr-415	1705	8	approximately	approximately	ADV
ftr-415	1705	9	the	the	DET
ftr-415	1705	10	same	same	ADJ
ftr-415	1705	11	time	time	NOUN
ftr-415	1705	12	and	and	CCONJ
ftr-415	1705	13	in	in	ADP
ftr-415	1705	14	similar	similar	ADJ
ftr-415	1705	15	form	form	NOUN
ftr-415	1705	16	regardless	regardless	ADV
ftr-415	1705	17	of	of	ADP
ftr-415	1705	18	the	the	DET
ftr-415	1705	19	acquisition	acquisition	NOUN
ftr-415	1705	20	indicates	indicate	VERB
ftr-415	1705	21	the	the	DET
ftr-415	1705	22	absence	absence	NOUN
ftr-415	1705	23	of	of	ADP
ftr-415	1705	24	a	a	DET
ftr-415	1705	25	plan	plan	NOUN
ftr-415	1705	26	.	.	PUNCT
ftr-415	1706	1	a	a	DET
ftr-415	1706	2	distribution	distribution	NOUN
ftr-415	1706	3	and	and	CCONJ
ftr-415	1706	4	an	an	DET
ftr-415	1706	5	acquisition	acquisition	NOUN
ftr-415	1706	6	are	be	AUX
ftr-415	1706	7	not	not	PART
ftr-415	1706	8	part	part	NOUN
ftr-415	1706	9	of	of	ADP
ftr-415	1706	10	a	a	DET
ftr-415	1706	11	plan	plan	NOUN
ftr-415	1706	12	if	if	SCONJ
ftr-415	1706	13	they	they	PRON
ftr-415	1706	14	are	be	AUX
ftr-415	1706	15	described	describe	VERB
ftr-415	1706	16	in	in	ADP
ftr-415	1706	17	one	one	NUM
ftr-415	1706	18	of	of	ADP
ftr-415	1706	19	the	the	DET
ftr-415	1706	20	following	follow	VERB
ftr-415	1706	21	seven	seven	NUM
ftr-415	1706	22	safe	safe	ADJ
ftr-415	1706	23	harbors	harbor	NOUN
ftr-415	1706	24	:	:	PUNCT
ftr-415	1706	25	(	(	PUNCT
ftr-415	1706	26	1	1	X
ftr-415	1706	27	)	)	PUNCT
ftr-415	1706	28	an	an	DET
ftr-415	1706	29	acquisition	acquisition	NOUN
ftr-415	1706	30	occurs	occur	VERB
ftr-415	1706	31	more	more	ADJ
ftr-415	1706	32	than	than	ADP
ftr-415	1706	33	6	6	NUM
ftr-415	1706	34	months	month	NOUN
ftr-415	1706	35	after	after	ADP
ftr-415	1706	36	a	a	DET
ftr-415	1706	37	distribution	distribution	NOUN
ftr-415	1706	38	,	,	PUNCT
ftr-415	1706	39	there	there	PRON
ftr-415	1706	40	was	be	VERB
ftr-415	1706	41	no	no	DET
ftr-415	1706	42	agreement	agreement	NOUN
ftr-415	1706	43	,	,	PUNCT
ftr-415	1706	44	understanding	understanding	NOUN
ftr-415	1706	45	,	,	PUNCT
ftr-415	1706	46	arrangement	arrangement	NOUN
ftr-415	1706	47	,	,	PUNCT
ftr-415	1706	48	or	or	CCONJ
ftr-415	1706	49	substantial	substantial	ADJ
ftr-415	1706	50	negotiations	negotiation	NOUN
ftr-415	1706	51	regarding	regard	VERB
ftr-415	1706	52	the	the	DET
ftr-415	1706	53	acquisition	acquisition	NOUN
ftr-415	1706	54	from	from	ADP
ftr-415	1706	55	one	one	NUM
ftr-415	1706	56	year	year	NOUN
ftr-415	1706	57	before	before	ADP
ftr-415	1706	58	the	the	DET
ftr-415	1706	59	distribution	distribution	NOUN
ftr-415	1706	60	to	to	ADP
ftr-415	1706	61	6	6	NUM
ftr-415	1706	62	months	month	NOUN
ftr-415	1706	63	after	after	ADP
ftr-415	1706	64	the	the	DET
ftr-415	1706	65	distribution	distribution	NOUN
ftr-415	1706	66	,	,	PUNCT
ftr-415	1706	67	and	and	CCONJ
ftr-415	1706	68	the	the	DET
ftr-415	1706	69	distribution	distribution	NOUN
ftr-415	1706	70	was	be	AUX
ftr-415	1706	71	motivated	motivate	VERB
ftr-415	1706	72	in	in	ADP
ftr-415	1706	73	whole	whole	NOUN
ftr-415	1706	74	,	,	PUNCT
ftr-415	1706	75	or	or	CCONJ
ftr-415	1706	76	in	in	ADP
ftr-415	1706	77	substantial	substantial	ADJ
ftr-415	1706	78	part	part	NOUN
ftr-415	1706	79	,	,	PUNCT
ftr-415	1706	80	by	by	ADP
ftr-415	1706	81	a	a	DET
ftr-415	1706	82	corporate	corporate	ADJ
ftr-415	1706	83	business	business	NOUN
ftr-415	1706	84	purpose	purpose	NOUN
ftr-415	1706	85	other	other	ADJ
ftr-415	1706	86	than	than	SCONJ
ftr-415	1706	87	to	to	PART
ftr-415	1706	88	facilitate	facilitate	VERB
ftr-415	1706	89	an	an	DET
ftr-415	1706	90	acquisition	acquisition	NOUN
ftr-415	1706	91	.	.	PUNCT
ftr-415	1707	1	(	(	PUNCT
ftr-415	1707	2	2	2	X
ftr-415	1707	3	)	)	PUNCT
ftr-415	1707	4	an	an	DET
ftr-415	1707	5	acquisition	acquisition	NOUN
ftr-415	1707	6	occurs	occur	VERB
ftr-415	1707	7	more	more	ADJ
ftr-415	1707	8	than	than	ADP
ftr-415	1707	9	6	6	NUM
ftr-415	1707	10	months	month	NOUN
ftr-415	1707	11	after	after	ADP
ftr-415	1707	12	a	a	DET
ftr-415	1707	13	distribution	distribution	NOUN
ftr-415	1707	14	and	and	CCONJ
ftr-415	1707	15	there	there	PRON
ftr-415	1707	16	was	be	VERB
ftr-415	1707	17	no	no	DET
ftr-415	1707	18	agreement	agreement	NOUN
ftr-415	1707	19	,	,	PUNCT
ftr-415	1707	20	understanding	understanding	NOUN
ftr-415	1707	21	,	,	PUNCT
ftr-415	1707	22	arrangement	arrangement	NOUN
ftr-415	1707	23	,	,	PUNCT
ftr-415	1707	24	or	or	CCONJ
ftr-415	1707	25	substantial	substantial	ADJ
ftr-415	1707	26	negotiations	negotiation	NOUN
ftr-415	1707	27	regarding	regard	VERB
ftr-415	1707	28	the	the	DET
ftr-415	1707	29	acquisition	acquisition	NOUN
ftr-415	1707	30	from	from	ADP
ftr-415	1707	31	one	one	NUM
ftr-415	1707	32	year	year	NOUN
ftr-415	1707	33	before	before	ADP
ftr-415	1707	34	the	the	DET
ftr-415	1707	35	distribution	distribution	NOUN
ftr-415	1707	36	to	to	ADP
ftr-415	1707	37	6	6	NUM
ftr-415	1707	38	months	month	NOUN
ftr-415	1707	39	after	after	ADP
ftr-415	1707	40	the	the	DET
ftr-415	1707	41	distribution	distribution	NOUN
ftr-415	1707	42	,	,	PUNCT
ftr-415	1707	43	the	the	DET
ftr-415	1707	44	distribution	distribution	NOUN
ftr-415	1707	45	was	be	AUX
ftr-415	1707	46	not	not	PART
ftr-415	1707	47	motivated	motivate	VERB
ftr-415	1707	48	by	by	ADP
ftr-415	1707	49	a	a	DET
ftr-415	1707	50	business	business	NOUN
ftr-415	1707	51	purpose	purpose	NOUN
ftr-415	1707	52	to	to	PART
ftr-415	1707	53	facilitate	facilitate	VERB
ftr-415	1707	54	an	an	DET
ftr-415	1707	55	acquisition	acquisition	NOUN
ftr-415	1707	56	of	of	ADP
ftr-415	1707	57	either	either	CCONJ
ftr-415	1707	58	the	the	DET
ftr-415	1707	59	distributing	distributing	NOUN
ftr-415	1707	60	or	or	CCONJ
ftr-415	1707	61	controlled	control	VERB
ftr-415	1707	62	corporations	corporation	NOUN
ftr-415	1707	63	,	,	PUNCT
ftr-415	1707	64	and	and	CCONJ
ftr-415	1707	65	no	no	DET
ftr-415	1707	66	more	more	ADJ
ftr-415	1707	67	than	than	ADP
ftr-415	1707	68	25	25	NUM
ftr-415	1707	69	percent	percent	NOUN
ftr-415	1707	70	of	of	ADP
ftr-415	1707	71	the	the	DET
ftr-415	1707	72	stock	stock	NOUN
ftr-415	1707	73	of	of	ADP
ftr-415	1707	74	the	the	DET
ftr-415	1707	75	corporation	corporation	NOUN
ftr-415	1707	76	whose	whose	DET
ftr-415	1707	77	stock	stock	NOUN
ftr-415	1707	78	was	be	AUX
ftr-415	1707	79	acquired	acquire	VERB
ftr-415	1707	80	in	in	ADP
ftr-415	1707	81	the	the	DET
ftr-415	1707	82	acquisition	acquisition	NOUN
ftr-415	1707	83	was	be	AUX
ftr-415	1707	84	either	either	CCONJ
ftr-415	1707	85	acquired	acquire	VERB
ftr-415	1707	86	or	or	CCONJ
ftr-415	1707	87	the	the	DET
ftr-415	1707	88	subject	subject	NOUN
ftr-415	1707	89	of	of	ADP
ftr-415	1707	90	an	an	DET
ftr-415	1707	91	agreement	agreement	NOUN
ftr-415	1707	92	,	,	PUNCT
ftr-415	1707	93	understanding	understanding	NOUN
ftr-415	1707	94	,	,	PUNCT
ftr-415	1707	95	arrangement	arrangement	NOUN
ftr-415	1707	96	,	,	PUNCT
ftr-415	1707	97	or	or	CCONJ
ftr-415	1707	98	substantial	substantial	ADJ
ftr-415	1707	99	negotiations	negotiation	NOUN
ftr-415	1707	100	during	during	ADP
ftr-415	1707	101	a	a	DET
ftr-415	1707	102	period	period	NOUN
ftr-415	1707	103	from	from	ADP
ftr-415	1707	104	one	one	NUM
ftr-415	1707	105	year	year	NOUN
ftr-415	1707	106	before	before	ADP
ftr-415	1707	107	the	the	DET
ftr-415	1707	108	distribution	distribution	NOUN
ftr-415	1707	109	to	to	ADP
ftr-415	1707	110	6	6	NUM
ftr-415	1707	111	months	month	NOUN
ftr-415	1707	112	following	follow	VERB
ftr-415	1707	113	the	the	DET
ftr-415	1707	114	distribution	distribution	NOUN
ftr-415	1707	115	.	.	PUNCT
ftr-415	1708	1	(	(	PUNCT
ftr-415	1708	2	3	3	X
ftr-415	1708	3	)	)	PUNCT
ftr-415	1708	4	an	an	DET
ftr-415	1708	5	acquisition	acquisition	NOUN
ftr-415	1708	6	occurs	occur	VERB
ftr-415	1708	7	after	after	ADP
ftr-415	1708	8	the	the	DET
ftr-415	1708	9	distribution	distribution	NOUN
ftr-415	1708	10	and	and	CCONJ
ftr-415	1708	11	there	there	PRON
ftr-415	1708	12	was	be	VERB
ftr-415	1708	13	no	no	DET
ftr-415	1708	14	agreement	agreement	NOUN
ftr-415	1708	15	,	,	PUNCT
ftr-415	1708	16	understanding	understanding	NOUN
ftr-415	1708	17	,	,	PUNCT
ftr-415	1708	18	arrangement	arrangement	NOUN
ftr-415	1708	19	,	,	PUNCT
ftr-415	1708	20	or	or	CCONJ
ftr-415	1708	21	substantial	substantial	ADJ
ftr-415	1708	22	negotiations	negotiation	NOUN
ftr-415	1708	23	concerning	concern	VERB
ftr-415	1708	24	the	the	DET
ftr-415	1708	25	acquisition	acquisition	NOUN
ftr-415	1708	26	at	at	ADP
ftr-415	1708	27	the	the	DET
ftr-415	1708	28	time	time	NOUN
ftr-415	1708	29	of	of	ADP
ftr-415	1708	30	the	the	DET
ftr-415	1708	31	distribution	distribution	NOUN
ftr-415	1708	32	or	or	CCONJ
ftr-415	1708	33	within	within	ADP
ftr-415	1708	34	one	one	NUM
ftr-415	1708	35	year	year	NOUN
ftr-415	1708	36	thereafter	thereafter	ADV
ftr-415	1708	37	.	.	PUNCT
ftr-415	1709	1	this	this	DET
ftr-415	1709	2	provision	provision	NOUN
ftr-415	1709	3	eliminates	eliminate	VERB
ftr-415	1709	4	the	the	DET
ftr-415	1709	5	statutory	statutory	ADJ
ftr-415	1709	6	2	2	NUM
ftr-415	1709	7	-	-	PUNCT
ftr-415	1709	8	year	year	NOUN
ftr-415	1709	9	post	post	ADJ
ftr-415	1709	10	-	-	ADJ
ftr-415	1709	11	distribution	distribution	ADJ
ftr-415	1709	12	presumption	presumption	NOUN
ftr-415	1709	13	and	and	CCONJ
ftr-415	1709	14	replaces	replace	VERB
ftr-415	1709	15	it	it	PRON
ftr-415	1709	16	with	with	ADP
ftr-415	1709	17	a	a	DET
ftr-415	1709	18	one	one	NUM
ftr-415	1709	19	-	-	PUNCT
ftr-415	1709	20	year	year	NOUN
ftr-415	1709	21	safe	safe	ADJ
ftr-415	1709	22	harbor	harbor	NOUN
ftr-415	1709	23	.	.	PUNCT
ftr-415	1710	1	(	(	PUNCT
ftr-415	1710	2	4	4	X
ftr-415	1710	3	)	)	PUNCT
ftr-415	1710	4	a	a	DET
ftr-415	1710	5	distribution	distribution	NOUN
ftr-415	1710	6	occurs	occur	VERB
ftr-415	1710	7	more	more	ADJ
ftr-415	1710	8	than	than	ADP
ftr-415	1710	9	2	2	NUM
ftr-415	1710	10	years	year	NOUN
ftr-415	1710	11	after	after	ADP
ftr-415	1710	12	an	an	DET
ftr-415	1710	13	acquisition	acquisition	NOUN
ftr-415	1710	14	and	and	CCONJ
ftr-415	1710	15	there	there	PRON
ftr-415	1710	16	was	be	VERB
ftr-415	1710	17	no	no	DET
ftr-415	1710	18	agreement	agreement	NOUN
ftr-415	1710	19	,	,	PUNCT
ftr-415	1710	20	understanding	understanding	NOUN
ftr-415	1710	21	,	,	PUNCT
ftr-415	1710	22	arrangement	arrangement	NOUN
ftr-415	1710	23	,	,	PUNCT
ftr-415	1710	24	or	or	CCONJ
ftr-415	1710	25	substantial	substantial	ADJ
ftr-415	1710	26	negotiations	negotiation	NOUN
ftr-415	1710	27	concerning	concern	VERB
ftr-415	1710	28	the	the	DET
ftr-415	1710	29	distribution	distribution	NOUN
ftr-415	1710	30	at	at	ADP
ftr-415	1710	31	the	the	DET
ftr-415	1710	32	time	time	NOUN
ftr-415	1710	33	of	of	ADP
ftr-415	1710	34	the	the	DET
ftr-415	1710	35	acquisition	acquisition	NOUN
ftr-415	1710	36	or	or	CCONJ
ftr-415	1710	37	within	within	ADP
ftr-415	1710	38	6	6	NUM
ftr-415	1710	39	months	month	NOUN
ftr-415	1710	40	thereafter	thereafter	ADV
ftr-415	1710	41	.	.	PUNCT
ftr-415	1711	1	(	(	PUNCT
ftr-415	1711	2	5)an	5)an	NUM
ftr-415	1711	3	acquisition	acquisition	NOUN
ftr-415	1711	4	of	of	ADP
ftr-415	1711	5	stock	stock	NOUN
ftr-415	1711	6	of	of	ADP
ftr-415	1711	7	the	the	DET
ftr-415	1711	8	distributing	distributing	NOUN
ftr-415	1711	9	or	or	CCONJ
ftr-415	1711	10	controlled	control	VERB
ftr-415	1711	11	corporation	corporation	NOUN
ftr-415	1711	12	listed	list	VERB
ftr-415	1711	13	on	on	ADP
ftr-415	1711	14	an	an	DET
ftr-415	1711	15	established	establish	VERB
ftr-415	1711	16	market	market	NOUN
ftr-415	1711	17	occurs	occur	VERB
ftr-415	1711	18	as	as	ADP
ftr-415	1711	19	a	a	DET
ftr-415	1711	20	result	result	NOUN
ftr-415	1711	21	of	of	ADP
ftr-415	1711	22	transfers	transfer	NOUN
ftr-415	1711	23	between	between	ADP
ftr-415	1711	24	shareholders	shareholder	NOUN
ftr-415	1711	25	of	of	ADP
ftr-415	1711	26	distributing	distribute	VERB
ftr-415	1711	27	or	or	CCONJ
ftr-415	1711	28	controlled	control	VERB
ftr-415	1711	29	corporations	corporation	NOUN
ftr-415	1711	30	who	who	PRON
ftr-415	1711	31	are	be	AUX
ftr-415	1711	32	not	not	PART
ftr-415	1711	33	controlling	control	VERB
ftr-415	1711	34	shareholders	shareholder	NOUN
ftr-415	1711	35	[	[	PUNCT
ftr-415	1711	36	5	5	NUM
ftr-415	1711	37	percent	percent	NOUN
ftr-415	1711	38	shareholders	shareholder	NOUN
ftr-415	1711	39	who	who	PRON
ftr-415	1711	40	participate	participate	VERB
ftr-415	1711	41	in	in	ADP
ftr-415	1711	42	management	management	NOUN
ftr-415	1711	43	]	]	PUNCT
ftr-415	1711	44	or	or	CCONJ
ftr-415	1711	45	10	10	NUM
ftr-415	1711	46	percent	percent	NOUN
ftr-415	1711	47	shareholders	shareholder	NOUN
ftr-415	1711	48	.	.	PUNCT
ftr-415	1712	1	this	this	DET
ftr-415	1712	2	safe	safe	ADJ
ftr-415	1712	3	harbor	harbor	NOUN
ftr-415	1712	4	does	do	AUX
ftr-415	1712	5	not	not	PART
ftr-415	1712	6	apply	apply	VERB
ftr-415	1712	7	if	if	SCONJ
ftr-415	1712	8	the	the	DET
ftr-415	1712	9	transferor	transferor	NOUN
ftr-415	1712	10	or	or	CCONJ
ftr-415	1712	11	transferee	transferee	NOUN
ftr-415	1712	12	of	of	ADP
ftr-415	1712	13	the	the	DET
ftr-415	1712	14	stock	stock	NOUN
ftr-415	1712	15	is	be	AUX
ftr-415	1712	16	controlled	control	VERB
ftr-415	1712	17	by	by	ADP
ftr-415	1712	18	the	the	DET
ftr-415	1712	19	acquired	acquire	VERB
ftr-415	1712	20	corporation	corporation	NOUN
ftr-415	1712	21	,	,	PUNCT
ftr-415	1712	22	is	be	AUX
ftr-415	1712	23	a	a	DET
ftr-415	1712	24	member	member	NOUN
ftr-415	1712	25	of	of	ADP
ftr-415	1712	26	a	a	DET
ftr-415	1712	27	controlled	control	VERB
ftr-415	1712	28	group	group	NOUN
ftr-415	1712	29	that	that	PRON
ftr-415	1712	30	includes	include	VERB
ftr-415	1712	31	the	the	DET
ftr-415	1712	32	acquired	acquire	VERB
ftr-415	1712	33	corporation	corporation	NOUN
ftr-415	1712	34	,	,	PUNCT
ftr-415	1712	35	or	or	CCONJ
ftr-415	1712	36	is	be	AUX
ftr-415	1712	37	an	an	DET
ftr-415	1712	38	underwriter	underwriter	NOUN
ftr-415	1712	39	with	with	ADP
ftr-415	1712	40	respect	respect	NOUN
ftr-415	1712	41	to	to	ADP
ftr-415	1712	42	the	the	DET
ftr-415	1712	43	acquisition	acquisition	NOUN
ftr-415	1712	44	.	.	PUNCT
ftr-415	1713	1	(	(	PUNCT
ftr-415	1713	2	6	6	NUM
ftr-415	1713	3	)	)	PUNCT
ftr-415	1713	4	an	an	DET
ftr-415	1713	5	acquisition	acquisition	NOUN
ftr-415	1713	6	of	of	ADP
ftr-415	1713	7	stock	stock	NOUN
ftr-415	1713	8	by	by	ADP
ftr-415	1713	9	an	an	DET
ftr-415	1713	10	employee	employee	NOUN
ftr-415	1713	11	,	,	PUNCT
ftr-415	1713	12	director	director	NOUN
ftr-415	1713	13	,	,	PUNCT
ftr-415	1713	14	or	or	CCONJ
ftr-415	1713	15	independent	independent	ADJ
ftr-415	1713	16	contractor	contractor	NOUN
ftr-415	1714	1	[	[	X
ftr-415	1714	2	other	other	ADJ
ftr-415	1714	3	than	than	ADP
ftr-415	1714	4	controlling	control	VERB
ftr-415	1714	5	shareholders	shareholder	NOUN
ftr-415	1714	6	]	]	PUNCT
ftr-415	1714	7	in	in	ADP
ftr-415	1714	8	connection	connection	NOUN
ftr-415	1714	9	with	with	ADP
ftr-415	1714	10	the	the	DET
ftr-415	1714	11	performance	performance	NOUN
ftr-415	1714	12	of	of	ADP
ftr-415	1714	13	services	service	NOUN
ftr-415	1714	14	.	.	PUNCT
ftr-415	1715	1	(	(	PUNCT
ftr-415	1715	2	7	7	X
ftr-415	1715	3	)	)	PUNCT
ftr-415	1715	4	an	an	DET
ftr-415	1715	5	acquisition	acquisition	NOUN
ftr-415	1715	6	by	by	ADP
ftr-415	1715	7	a	a	DET
ftr-415	1715	8	qualified	qualified	ADJ
ftr-415	1715	9	pension	pension	NOUN
ftr-415	1715	10	or	or	CCONJ
ftr-415	1715	11	retirement	retirement	NOUN
ftr-415	1715	12	plan	plan	NOUN
ftr-415	1715	13	.	.	PUNCT
ftr-415	1716	1	2	2	X
ftr-415	1716	2	.	.	X
ftr-415	1716	3	post	post	ADJ
ftr-415	1716	4	-	-	ADJ
ftr-415	1716	5	spin	spin	VERB
ftr-415	1716	6	-	-	PUNCT
ftr-415	1716	7	off	off	ADP
ftr-415	1716	8	stock	stock	NOUN
ftr-415	1716	9	options	option	NOUN
ftr-415	1716	10	and	and	CCONJ
ftr-415	1716	11	restricted	restrict	VERB
ftr-415	1716	12	stock	stock	NOUN
ftr-415	1716	13	taxation	taxation	NOUN
ftr-415	1716	14	determined	determine	VERB
ftr-415	1716	15	with	with	ADP
ftr-415	1716	16	reference	reference	NOUN
ftr-415	1716	17	to	to	ADP
ftr-415	1716	18	the	the	DET
ftr-415	1716	19	policy	policy	NOUN
ftr-415	1716	20	of	of	ADP
ftr-415	1716	21	§	§	PROPN
ftr-415	1716	22	1032	1032	NUM
ftr-415	1716	23	.	.	PUNCT
ftr-415	1717	1	rev	rev	PROPN
ftr-415	1717	2	.	.	PROPN
ftr-415	1718	1	rul	rul	PROPN
ftr-415	1718	2	.	.	PUNCT
ftr-415	1718	3	2002	2002	NUM
ftr-415	1718	4	-	-	SYM
ftr-415	1718	5	1	1	NUM
ftr-415	1718	6	,	,	PUNCT
ftr-415	1718	7	2002	2002	NUM
ftr-415	1718	8	-	-	SYM
ftr-415	1718	9	2	2	NUM
ftr-415	1718	10	i.r.b	i.r.b	NOUN
ftr-415	1718	11	.	.	PUNCT
ftr-415	1719	1	268	268	NUM
ftr-415	1719	2	(	(	PUNCT
ftr-415	1719	3	1/14/02	1/14/02	NUM
ftr-415	1719	4	)	)	PUNCT
ftr-415	1719	5	.	.	PUNCT
ftr-415	1720	1	this	this	DET
ftr-415	1720	2	ruling	ruling	NOUN
ftr-415	1720	3	answers	answer	VERB
ftr-415	1720	4	several	several	ADJ
ftr-415	1720	5	questions	question	NOUN
ftr-415	1720	6	with	with	ADP
ftr-415	1720	7	respect	respect	NOUN
ftr-415	1720	8	to	to	ADP
ftr-415	1720	9	transactions	transaction	NOUN
ftr-415	1720	10	involving	involve	VERB
ftr-415	1720	11	restricted	restrict	VERB
ftr-415	1720	12	stock	stock	NOUN
ftr-415	1720	13	and	and	CCONJ
ftr-415	1720	14	stock	stock	NOUN
ftr-415	1720	15	options	option	NOUN
ftr-415	1720	16	held	hold	VERB
ftr-415	1720	17	by	by	ADP
ftr-415	1720	18	employees	employee	NOUN
ftr-415	1720	19	of	of	ADP
ftr-415	1720	20	both	both	DET
ftr-415	1720	21	corporations	corporation	NOUN
ftr-415	1720	22	following	follow	VERB
ftr-415	1720	23	a	a	DET
ftr-415	1720	24	§	§	ADJ
ftr-415	1720	25	355	355	NUM
ftr-415	1720	26	spin	spin	NOUN
ftr-415	1720	27	-	-	PUNCT
ftr-415	1720	28	off	off	NOUN
ftr-415	1720	29	of	of	ADP
ftr-415	1720	30	a	a	DET
ftr-415	1720	31	controlled	control	VERB
ftr-415	1720	32	corporation	corporation	NOUN
ftr-415	1720	33	(	(	PUNCT
ftr-415	1720	34	c	c	NOUN
ftr-415	1720	35	)	)	PUNCT
ftr-415	1720	36	by	by	ADP
ftr-415	1720	37	a	a	DET
ftr-415	1720	38	distributing	distribute	VERB
ftr-415	1720	39	corporation	corporation	NOUN
ftr-415	1720	40	(	(	PUNCT
ftr-415	1720	41	d	d	NOUN
ftr-415	1720	42	)	)	PUNCT
ftr-415	1720	43	.	.	PUNCT
ftr-415	1721	1	the	the	DET
ftr-415	1721	2	distributions	distribution	NOUN
ftr-415	1721	3	of	of	ADP
ftr-415	1721	4	c	c	NOUN
ftr-415	1721	5	stock	stock	NOUN
ftr-415	1721	6	and	and	CCONJ
ftr-415	1721	7	warrants	warrant	NOUN
ftr-415	1721	8	were	be	AUX
ftr-415	1721	9	2003	2003	NUM
ftr-415	1721	10	]	]	PUNCT
ftr-415	1721	11	recent	recent	ADJ
ftr-415	1721	12	developments	development	NOUN
ftr-415	1721	13	in	in	ADP
ftr-415	1721	14	federal	federal	ADJ
ftr-415	1721	15	income	income	NOUN
ftr-415	1721	16	taxation	taxation	NOUN
ftr-415	1721	17	141	141	NUM
ftr-415	1721	18	13	13	NUM
ftr-415	1721	19	.	.	PUNCT
ftr-415	1722	1	lewis	lewis	PROPN
ftr-415	1722	2	carroll	carroll	PROPN
ftr-415	1722	3	,	,	PUNCT
ftr-415	1722	4	through	through	ADP
ftr-415	1722	5	the	the	DET
ftr-415	1722	6	looking	look	VERB
ftr-415	1722	7	glass	glass	NOUN
ftr-415	1722	8	,	,	PUNCT
ftr-415	1722	9	the	the	DET
ftr-415	1722	10	complete	complete	ADJ
ftr-415	1722	11	work	work	NOUN
ftr-415	1722	12	s	s	PROPN
ftr-415	1722	13	of	of	ADP
ftr-415	1722	14	lew	lew	NOUN
ftr-415	1722	15	is	be	AUX
ftr-415	1722	16	car	car	NOUN
ftr-415	1722	17	ro	ro	NOUN
ftr-415	1722	18	ll	ll	PROPN
ftr-415	1722	19	196	196	NUM
ftr-415	1722	20	(	(	PUNCT
ftr-415	1722	21	1966	1966	NUM
ftr-415	1722	22	)	)	PUNCT
ftr-415	1722	23	.	.	PUNCT
ftr-415	1723	1	in	in	ADP
ftr-415	1723	2	an	an	DET
ftr-415	1723	3	amount	amount	NOUN
ftr-415	1723	4	and	and	CCONJ
ftr-415	1723	5	on	on	ADP
ftr-415	1723	6	terms	term	NOUN
ftr-415	1723	7	designed	design	VERB
ftr-415	1723	8	to	to	PART
ftr-415	1723	9	exactly	exactly	ADV
ftr-415	1723	10	preserve	preserve	VERB
ftr-415	1723	11	the	the	DET
ftr-415	1723	12	employees	employee	NOUN
ftr-415	1723	13	’	’	PART
ftr-415	1723	14	prespin	prespin	NOUN
ftr-415	1723	15	-	-	PUNCT
ftr-415	1723	16	off	off	ADP
ftr-415	1723	17	economic	economic	ADJ
ftr-415	1723	18	rights	right	NOUN
ftr-415	1723	19	.	.	PUNCT
ftr-415	1724	1	first	first	ADV
ftr-415	1724	2	,	,	PUNCT
ftr-415	1724	3	the	the	DET
ftr-415	1724	4	ruling	ruling	NOUN
ftr-415	1724	5	holds	hold	VERB
ftr-415	1724	6	that	that	SCONJ
ftr-415	1724	7	d	d	NOUN
ftr-415	1724	8	does	do	AUX
ftr-415	1724	9	not	not	PART
ftr-415	1724	10	recognize	recognize	VERB
ftr-415	1724	11	any	any	DET
ftr-415	1724	12	gain	gain	NOUN
ftr-415	1724	13	or	or	CCONJ
ftr-415	1724	14	loss	loss	NOUN
ftr-415	1724	15	when	when	SCONJ
ftr-415	1724	16	restrictions	restriction	NOUN
ftr-415	1724	17	lapse	lapse	NOUN
ftr-415	1724	18	on	on	ADP
ftr-415	1724	19	c	c	PROPN
ftr-415	1724	20	stock	stock	NOUN
ftr-415	1724	21	that	that	PRON
ftr-415	1724	22	was	be	AUX
ftr-415	1724	23	received	receive	VERB
ftr-415	1724	24	by	by	ADP
ftr-415	1724	25	d	d	PROPN
ftr-415	1724	26	employees	employee	NOUN
ftr-415	1724	27	in	in	ADP
ftr-415	1724	28	the	the	DET
ftr-415	1724	29	spin	spin	NOUN
ftr-415	1724	30	-	-	PUNCT
ftr-415	1724	31	off	off	NOUN
ftr-415	1724	32	with	with	ADP
ftr-415	1724	33	respect	respect	NOUN
ftr-415	1724	34	to	to	ADP
ftr-415	1724	35	their	their	PRON
ftr-415	1724	36	restricted	restricted	ADJ
ftr-415	1724	37	d	d	PROPN
ftr-415	1724	38	stock	stock	NOUN
ftr-415	1724	39	.	.	PUNCT
ftr-415	1725	1	likewise	likewise	ADV
ftr-415	1725	2	,	,	PUNCT
ftr-415	1725	3	d	d	PROPN
ftr-415	1725	4	does	do	AUX
ftr-415	1725	5	not	not	PART
ftr-415	1725	6	recognize	recognize	VERB
ftr-415	1725	7	gain	gain	NOUN
ftr-415	1725	8	or	or	CCONJ
ftr-415	1725	9	loss	loss	NOUN
ftr-415	1725	10	as	as	ADP
ftr-415	1725	11	a	a	DET
ftr-415	1725	12	result	result	NOUN
ftr-415	1725	13	of	of	ADP
ftr-415	1725	14	the	the	DET
ftr-415	1725	15	exercise	exercise	NOUN
ftr-415	1725	16	by	by	ADP
ftr-415	1725	17	d	d	PROPN
ftr-415	1725	18	employees	employee	NOUN
ftr-415	1725	19	of	of	ADP
ftr-415	1725	20	options	option	NOUN
ftr-415	1725	21	on	on	ADP
ftr-415	1725	22	c	c	PROPN
ftr-415	1725	23	stock	stock	NOUN
ftr-415	1725	24	that	that	PRON
ftr-415	1725	25	were	be	AUX
ftr-415	1725	26	received	receive	VERB
ftr-415	1725	27	in	in	ADP
ftr-415	1725	28	the	the	DET
ftr-415	1725	29	spin	spin	NOUN
ftr-415	1725	30	-	-	PUNCT
ftr-415	1725	31	off	off	NOUN
ftr-415	1725	32	with	with	ADP
ftr-415	1725	33	respect	respect	NOUN
ftr-415	1725	34	to	to	ADP
ftr-415	1725	35	options	option	NOUN
ftr-415	1725	36	on	on	ADP
ftr-415	1725	37	d	d	NOUN
ftr-415	1725	38	stock	stock	NOUN
ftr-415	1725	39	that	that	PRON
ftr-415	1725	40	they	they	PRON
ftr-415	1725	41	held	hold	VERB
ftr-415	1725	42	.	.	PUNCT
ftr-415	1726	1	second	second	ADV
ftr-415	1726	2	,	,	PUNCT
ftr-415	1726	3	c	c	PROPN
ftr-415	1726	4	does	do	AUX
ftr-415	1726	5	not	not	PART
ftr-415	1726	6	recognize	recognize	VERB
ftr-415	1726	7	gain	gain	NOUN
ftr-415	1726	8	or	or	CCONJ
ftr-415	1726	9	loss	loss	NOUN
ftr-415	1726	10	when	when	SCONJ
ftr-415	1726	11	restrictions	restriction	NOUN
ftr-415	1726	12	lapse	lapse	NOUN
ftr-415	1726	13	on	on	ADP
ftr-415	1726	14	d	d	PROPN
ftr-415	1726	15	stock	stock	NOUN
ftr-415	1726	16	held	hold	VERB
ftr-415	1726	17	by	by	ADP
ftr-415	1726	18	c	c	NOUN
ftr-415	1726	19	employees	employee	NOUN
ftr-415	1726	20	that	that	PRON
ftr-415	1726	21	was	be	AUX
ftr-415	1726	22	received	receive	VERB
ftr-415	1726	23	before	before	ADP
ftr-415	1726	24	the	the	DET
ftr-415	1726	25	spin	spin	NOUN
ftr-415	1726	26	-	-	PUNCT
ftr-415	1726	27	off	off	NOUN
ftr-415	1726	28	.	.	PUNCT
ftr-415	1727	1	likewise	likewise	ADV
ftr-415	1727	2	,	,	PUNCT
ftr-415	1727	3	c	c	PROPN
ftr-415	1727	4	does	do	AUX
ftr-415	1727	5	not	not	PART
ftr-415	1727	6	recognize	recognize	VERB
ftr-415	1727	7	gain	gain	NOUN
ftr-415	1727	8	or	or	CCONJ
ftr-415	1727	9	loss	loss	NOUN
ftr-415	1727	10	as	as	ADP
ftr-415	1727	11	a	a	DET
ftr-415	1727	12	result	result	NOUN
ftr-415	1727	13	of	of	ADP
ftr-415	1727	14	the	the	DET
ftr-415	1727	15	exercise	exercise	NOUN
ftr-415	1727	16	by	by	ADP
ftr-415	1727	17	c	c	PROPN
ftr-415	1727	18	employees	employee	NOUN
ftr-415	1727	19	of	of	ADP
ftr-415	1727	20	options	option	NOUN
ftr-415	1727	21	on	on	ADP
ftr-415	1727	22	d	d	NOUN
ftr-415	1727	23	stock	stock	NOUN
ftr-415	1727	24	that	that	PRON
ftr-415	1727	25	were	be	AUX
ftr-415	1727	26	received	receive	VERB
ftr-415	1727	27	in	in	ADP
ftr-415	1727	28	the	the	DET
ftr-415	1727	29	spin	spin	NOUN
ftr-415	1727	30	-	-	PUNCT
ftr-415	1727	31	off	off	NOUN
ftr-415	1727	32	with	with	ADP
ftr-415	1727	33	respect	respect	NOUN
ftr-415	1727	34	to	to	ADP
ftr-415	1727	35	options	option	NOUN
ftr-415	1727	36	on	on	ADP
ftr-415	1727	37	d	d	NOUN
ftr-415	1727	38	stock	stock	NOUN
ftr-415	1727	39	that	that	PRON
ftr-415	1727	40	they	they	PRON
ftr-415	1727	41	held	hold	VERB
ftr-415	1727	42	before	before	ADP
ftr-415	1727	43	the	the	DET
ftr-415	1727	44	sp	sp	NOUN
ftr-415	1727	45	in	in	ADP
ftr-415	1727	46	-	-	PUNCT
ftr-415	1727	47	off	off	NOUN
ftr-415	1727	48	.	.	PUNCT
ftr-415	1728	1	third	third	ADV
ftr-415	1728	2	,	,	PUNCT
ftr-415	1728	3	d	d	X
ftr-415	1728	4	is	be	AUX
ftr-415	1728	5	entitled	entitle	VERB
ftr-415	1728	6	to	to	ADP
ftr-415	1728	7	deductions	deduction	NOUN
ftr-415	1728	8	for	for	ADP
ftr-415	1728	9	amounts	amount	NOUN
ftr-415	1728	10	includible	includible	ADJ
ftr-415	1728	11	in	in	ADP
ftr-415	1728	12	d	d	PROPN
ftr-415	1728	13	employees	employee	NOUN
ftr-415	1728	14	’	’	PART
ftr-415	1728	15	income	income	NOUN
ftr-415	1728	16	as	as	ADP
ftr-415	1728	17	a	a	DET
ftr-415	1728	18	result	result	NOUN
ftr-415	1728	19	of	of	ADP
ftr-415	1728	20	the	the	DET
ftr-415	1728	21	lapse	lapse	NOUN
ftr-415	1728	22	of	of	ADP
ftr-415	1728	23	restrictions	restriction	NOUN
ftr-415	1728	24	on	on	ADP
ftr-415	1728	25	d	d	PROPN
ftr-415	1728	26	and	and	CCONJ
ftr-415	1728	27	c	c	NOUN
ftr-415	1728	28	stock	stock	NOUN
ftr-415	1728	29	and	and	CCONJ
ftr-415	1728	30	the	the	DET
ftr-415	1728	31	exercise	exercise	NOUN
ftr-415	1728	32	of	of	ADP
ftr-415	1728	33	options	option	NOUN
ftr-415	1728	34	to	to	PART
ftr-415	1728	35	acquire	acquire	VERB
ftr-415	1728	36	d	d	PROPN
ftr-415	1728	37	and	and	CCONJ
ftr-415	1728	38	c	c	NOUN
ftr-415	1728	39	stock	stock	NOUN
ftr-415	1728	40	,	,	PUNCT
ftr-415	1728	41	and	and	CCONJ
ftr-415	1728	42	c	c	NOUN
ftr-415	1728	43	is	be	AUX
ftr-415	1728	44	entitled	entitle	VERB
ftr-415	1728	45	to	to	ADP
ftr-415	1728	46	deductions	deduction	NOUN
ftr-415	1728	47	for	for	ADP
ftr-415	1728	48	amounts	amount	NOUN
ftr-415	1728	49	includible	includible	ADJ
ftr-415	1728	50	in	in	ADP
ftr-415	1728	51	c	c	PROPN
ftr-415	1728	52	employees	employee	NOUN
ftr-415	1728	53	’	’	PART
ftr-415	1728	54	income	income	NOUN
ftr-415	1728	55	as	as	ADP
ftr-415	1728	56	a	a	DET
ftr-415	1728	57	result	result	NOUN
ftr-415	1728	58	of	of	ADP
ftr-415	1728	59	the	the	DET
ftr-415	1728	60	lapse	lapse	NOUN
ftr-415	1728	61	of	of	ADP
ftr-415	1728	62	restrictions	restriction	NOUN
ftr-415	1728	63	on	on	ADP
ftr-415	1728	64	d	d	PROPN
ftr-415	1728	65	and	and	CCONJ
ftr-415	1728	66	c	c	NOUN
ftr-415	1728	67	stock	stock	NOUN
ftr-415	1728	68	and	and	CCONJ
ftr-415	1728	69	the	the	DET
ftr-415	1728	70	exercise	exercise	NOUN
ftr-415	1728	71	of	of	ADP
ftr-415	1728	72	options	option	NOUN
ftr-415	1728	73	to	to	PART
ftr-415	1728	74	acquire	acquire	VERB
ftr-415	1728	75	d	d	PROPN
ftr-415	1728	76	and	and	CCONJ
ftr-415	1728	77	c	c	PROPN
ftr-415	1728	78	stock	stock	NOUN
ftr-415	1728	79	.	.	PUNCT
ftr-415	1729	1	3	3	X
ftr-415	1729	2	.	.	X
ftr-415	1729	3	just	just	ADV
ftr-415	1729	4	a	a	DET
ftr-415	1729	5	simple	simple	ADJ
ftr-415	1729	6	earnings	earning	NOUN
ftr-415	1729	7	bailout	bailout	NOUN
ftr-415	1729	8	scheme	scheme	NOUN
ftr-415	1729	9	.	.	PUNCT
ftr-415	1730	1	south	south	PROPN
ftr-415	1730	2	tulsa	tulsa	PROPN
ftr-415	1730	3	pathology	pathology	PROPN
ftr-415	1730	4	laboratory	laboratory	PROPN
ftr-415	1730	5	,	,	PUNCT
ftr-415	1730	6	inc	inc	PROPN
ftr-415	1730	7	.	.	PROPN
ftr-415	1731	1	v.	v.	PROPN
ftr-415	1731	2	commissioner	commissioner	PROPN
ftr-415	1731	3	,	,	PUNCT
ftr-415	1731	4	118	118	NUM
ftr-415	1731	5	t.c	t.c	PROPN
ftr-415	1731	6	.	.	PROPN
ftr-415	1731	7	84	84	NUM
ftr-415	1731	8	(	(	PUNCT
ftr-415	1731	9	1/28/02	1/28/02	NUM
ftr-415	1731	10	)	)	PUNCT
ftr-415	1731	11	.	.	PUNCT
ftr-415	1732	1	the	the	DET
ftr-415	1732	2	tax	tax	NOUN
ftr-415	1732	3	court	court	NOUN
ftr-415	1732	4	(	(	PUNCT
ftr-415	1732	5	judge	judge	NOUN
ftr-415	1732	6	marvel	marvel	PROPN
ftr-415	1732	7	)	)	PUNCT
ftr-415	1732	8	held	hold	VERB
ftr-415	1732	9	that	that	SCONJ
ftr-415	1732	10	a	a	DET
ftr-415	1732	11	pre-§	pre-§	NOUN
ftr-415	1732	12	355(e	355(e	NUM
ftr-415	1732	13	)	)	PUNCT
ftr-415	1732	14	pro	pro	ADJ
ftr-415	1732	15	rata	rata	X
ftr-415	1732	16	spin	spin	NOUN
ftr-415	1732	17	-	-	PUNCT
ftr-415	1732	18	off	off	NOUN
ftr-415	1732	19	followed	follow	VERB
ftr-415	1732	20	by	by	ADP
ftr-415	1732	21	a	a	DET
ftr-415	1732	22	prearranged	prearrange	VERB
ftr-415	1732	23	sale	sale	NOUN
ftr-415	1732	24	of	of	ADP
ftr-415	1732	25	the	the	DET
ftr-415	1732	26	controlled	control	VERB
ftr-415	1732	27	corporation	corporation	NOUN
ftr-415	1732	28	’s	’s	PART
ftr-415	1732	29	stock	stock	NOUN
ftr-415	1732	30	was	be	AUX
ftr-415	1732	31	a	a	DET
ftr-415	1732	32	“	"	PUNCT
ftr-415	1732	33	device	device	NOUN
ftr-415	1732	34	”	"	PUNCT
ftr-415	1732	35	precluding	preclude	VERB
ftr-415	1732	36	tax	tax	NOUN
ftr-415	1732	37	-	-	PUNCT
ftr-415	1732	38	free	free	ADJ
ftr-415	1732	39	treatment	treatment	NOUN
ftr-415	1732	40	under	under	ADP
ftr-415	1732	41	§	§	PROPN
ftr-415	1732	42	355	355	NUM
ftr-415	1732	43	.	.	PUNCT
ftr-415	1733	1	there	there	PRON
ftr-415	1733	2	was	be	VERB
ftr-415	1733	3	no	no	DET
ftr-415	1733	4	business	business	NOUN
ftr-415	1733	5	purpose	purpose	NOUN
ftr-415	1733	6	for	for	ADP
ftr-415	1733	7	the	the	DET
ftr-415	1733	8	distribution	distribution	NOUN
ftr-415	1733	9	of	of	ADP
ftr-415	1733	10	the	the	DET
ftr-415	1733	11	controlled	control	VERB
ftr-415	1733	12	business	business	NOUN
ftr-415	1733	13	to	to	ADP
ftr-415	1733	14	the	the	DET
ftr-415	1733	15	shareholders	shareholder	NOUN
ftr-415	1733	16	prior	prior	ADV
ftr-415	1733	17	to	to	ADP
ftr-415	1733	18	its	its	PRON
ftr-415	1733	19	sale	sale	NOUN
ftr-415	1733	20	even	even	ADV
ftr-415	1733	21	if	if	SCONJ
ftr-415	1733	22	there	there	PRON
ftr-415	1733	23	was	be	VERB
ftr-415	1733	24	a	a	DET
ftr-415	1733	25	business	business	NOUN
ftr-415	1733	26	purpose	purpose	NOUN
ftr-415	1733	27	for	for	ADP
ftr-415	1733	28	the	the	DET
ftr-415	1733	29	sale	sale	NOUN
ftr-415	1733	30	.	.	PUNCT
ftr-415	1734	1	that	that	SCONJ
ftr-415	1734	2	the	the	DET
ftr-415	1734	3	distributing	distribute	VERB
ftr-415	1734	4	corporation	corporation	NOUN
ftr-415	1734	5	’s	’s	PART
ftr-415	1734	6	earnings	earning	NOUN
ftr-415	1734	7	and	and	CCONJ
ftr-415	1734	8	profits	profit	NOUN
ftr-415	1734	9	were	be	AUX
ftr-415	1734	10	only	only	ADV
ftr-415	1734	11	$	$	SYM
ftr-415	1734	12	253,000	253,000	NUM
ftr-415	1734	13	,	,	PUNCT
ftr-415	1734	14	compared	compare	VERB
ftr-415	1734	15	with	with	ADP
ftr-415	1734	16	the	the	DET
ftr-415	1734	17	$	$	SYM
ftr-415	1734	18	5,530,000	5,530,000	NUM
ftr-415	1734	19	sale	sale	NOUN
ftr-415	1734	20	price	price	NOUN
ftr-415	1734	21	,	,	PUNCT
ftr-415	1734	22	did	do	AUX
ftr-415	1734	23	not	not	PART
ftr-415	1734	24	negate	negate	VERB
ftr-415	1734	25	that	that	SCONJ
ftr-415	1734	26	the	the	DET
ftr-415	1734	27	transaction	transaction	NOUN
ftr-415	1734	28	was	be	AUX
ftr-415	1734	29	a	a	DET
ftr-415	1734	30	device	device	NOUN
ftr-415	1734	31	to	to	PART
ftr-415	1734	32	bail	bail	VERB
ftr-415	1734	33	out	out	ADP
ftr-415	1734	34	earnings	earning	NOUN
ftr-415	1734	35	and	and	CCONJ
ftr-415	1734	36	profits	profit	NOUN
ftr-415	1734	37	because	because	SCONJ
ftr-415	1734	38	the	the	DET
ftr-415	1734	39	earnings	earning	NOUN
ftr-415	1734	40	and	and	CCONJ
ftr-415	1734	41	profits	profit	NOUN
ftr-415	1734	42	that	that	PRON
ftr-415	1734	43	were	be	AUX
ftr-415	1734	44	being	be	AUX
ftr-415	1734	45	bailed	bail	VERB
ftr-415	1734	46	out	out	ADP
ftr-415	1734	47	were	be	AUX
ftr-415	1734	48	the	the	DET
ftr-415	1734	49	profits	profit	NOUN
ftr-415	1734	50	from	from	ADP
ftr-415	1734	51	the	the	DET
ftr-415	1734	52	sale	sale	NOUN
ftr-415	1734	53	of	of	ADP
ftr-415	1734	54	the	the	DET
ftr-415	1734	55	controlled	control	VERB
ftr-415	1734	56	corporation	corporation	NOUN
ftr-415	1734	57	’s	’s	PART
ftr-415	1734	58	business	business	NOUN
ftr-415	1734	59	.	.	PUNCT
ftr-415	1735	1	the	the	DET
ftr-415	1735	2	distributing	distribute	VERB
ftr-415	1735	3	corporation	corporation	NOUN
ftr-415	1735	4	’s	’s	PART
ftr-415	1735	5	recognized	recognize	VERB
ftr-415	1735	6	gain	gain	NOUN
ftr-415	1735	7	was	be	AUX
ftr-415	1735	8	computed	compute	VERB
ftr-415	1735	9	with	with	ADP
ftr-415	1735	10	reference	reference	NOUN
ftr-415	1735	11	to	to	ADP
ftr-415	1735	12	the	the	DET
ftr-415	1735	13	selling	selling	NOUN
ftr-415	1735	14	price	price	NOUN
ftr-415	1735	15	of	of	ADP
ftr-415	1735	16	the	the	DET
ftr-415	1735	17	stock	stock	NOUN
ftr-415	1735	18	—	—	PUNCT
ftr-415	1735	19	not	not	PART
ftr-415	1735	20	the	the	DET
ftr-415	1735	21	appraised	appraise	VERB
ftr-415	1735	22	fair	fair	ADJ
ftr-415	1735	23	market	market	NOUN
ftr-415	1735	24	value	value	NOUN
ftr-415	1735	25	of	of	ADP
ftr-415	1735	26	the	the	DET
ftr-415	1735	27	assets	asset	NOUN
ftr-415	1735	28	transferred	transfer	VERB
ftr-415	1735	29	by	by	ADP
ftr-415	1735	30	the	the	DET
ftr-415	1735	31	distributing	distribute	VERB
ftr-415	1735	32	corporation	corporation	NOUN
ftr-415	1735	33	to	to	ADP
ftr-415	1735	34	the	the	DET
ftr-415	1735	35	controlled	control	VERB
ftr-415	1735	36	corporation	corporation	NOUN
ftr-415	1735	37	—	—	PUNCT
ftr-415	1735	38	because	because	SCONJ
ftr-415	1735	39	the	the	DET
ftr-415	1735	40	contemporaneous	contemporaneous	ADJ
ftr-415	1735	41	arm	arm	NOUN
ftr-415	1735	42	’s	’s	PART
ftr-415	1735	43	length	length	NOUN
ftr-415	1735	44	sales	sale	NOUN
ftr-415	1735	45	price	price	NOUN
ftr-415	1735	46	was	be	AUX
ftr-415	1735	47	the	the	DET
ftr-415	1735	48	best	good	ADJ
ftr-415	1735	49	evidence	evidence	NOUN
ftr-415	1735	50	of	of	ADP
ftr-415	1735	51	the	the	DET
ftr-415	1735	52	fair	fair	ADJ
ftr-415	1735	53	market	market	NOUN
ftr-415	1735	54	value	value	NOUN
ftr-415	1735	55	of	of	ADP
ftr-415	1735	56	the	the	DET
ftr-415	1735	57	stock	stock	NOUN
ftr-415	1735	58	.	.	PUNCT
ftr-415	1736	1	pope	pope	PROPN
ftr-415	1736	2	&	&	CCONJ
ftr-415	1736	3	talbot	talbot	PROPN
ftr-415	1736	4	,	,	PUNCT
ftr-415	1736	5	inc	inc	PROPN
ftr-415	1736	6	.	.	PROPN
ftr-415	1737	1	v.	v.	PROPN
ftr-415	1737	2	commissioner	commissioner	PROPN
ftr-415	1737	3	,	,	PUNCT
ftr-415	1737	4	104	104	NUM
ftr-415	1737	5	t.c	t.c	PROPN
ftr-415	1737	6	.	.	PROPN
ftr-415	1737	7	574	574	NUM
ftr-415	1737	8	(	(	PUNCT
ftr-415	1737	9	1995	1995	NUM
ftr-415	1737	10	)	)	PUNCT
ftr-415	1737	11	,	,	PUNCT
ftr-415	1737	12	aff’d	aff’d	VERB
ftr-415	1737	13	,	,	PUNCT
ftr-415	1737	14	162	162	NUM
ftr-415	1737	15	f.3d	f.3d	NUM
ftr-415	1737	16	1236	1236	NUM
ftr-415	1737	17	(	(	PUNCT
ftr-415	1737	18	9th	9th	ADJ
ftr-415	1737	19	cir	cir	NOUN
ftr-415	1737	20	.	.	PROPN
ftr-415	1737	21	1999	1999	NUM
ftr-415	1737	22	)	)	PUNCT
ftr-415	1738	1	(	(	PUNCT
ftr-415	1738	2	holding	hold	VERB
ftr-415	1738	3	that	that	PRON
ftr-415	1738	4	for	for	ADP
ftr-415	1738	5	purposes	purpose	NOUN
ftr-415	1738	6	of	of	ADP
ftr-415	1738	7	§	§	PROPN
ftr-415	1738	8	311(b	311(b	PROPN
ftr-415	1738	9	)	)	PUNCT
ftr-415	1738	10	a	a	DET
ftr-415	1738	11	corporation	corporation	NOUN
ftr-415	1738	12	that	that	PRON
ftr-415	1738	13	transferred	transfer	VERB
ftr-415	1738	14	land	land	NOUN
ftr-415	1738	15	to	to	ADP
ftr-415	1738	16	a	a	DET
ftr-415	1738	17	limited	limited	ADJ
ftr-415	1738	18	partnership	partnership	NOUN
ftr-415	1738	19	and	and	CCONJ
ftr-415	1738	20	then	then	ADV
ftr-415	1738	21	distributed	distribute	VERB
ftr-415	1738	22	the	the	DET
ftr-415	1738	23	limited	limited	ADJ
ftr-415	1738	24	partnership	partnership	NOUN
ftr-415	1738	25	units	unit	NOUN
ftr-415	1738	26	was	be	AUX
ftr-415	1738	27	treated	treat	VERB
ftr-415	1738	28	as	as	ADP
ftr-415	1738	29	distributing	distribute	VERB
ftr-415	1738	30	the	the	DET
ftr-415	1738	31	land	land	NOUN
ftr-415	1738	32	)	)	PUNCT
ftr-415	1738	33	,	,	PUNCT
ftr-415	1738	34	was	be	AUX
ftr-415	1738	35	distinguished	distinguish	VERB
ftr-415	1738	36	as	as	ADP
ftr-415	1738	37	involving	involve	VERB
ftr-415	1738	38	a	a	DET
ftr-415	1738	39	question	question	NOUN
ftr-415	1738	40	of	of	ADP
ftr-415	1738	41	identifying	identify	VERB
ftr-415	1738	42	the	the	DET
ftr-415	1738	43	distributed	distribute	VERB
ftr-415	1738	44	asset	asset	NOUN
ftr-415	1738	45	;	;	PUNCT
ftr-415	1738	46	in	in	ADP
ftr-415	1738	47	the	the	DET
ftr-415	1738	48	instant	instant	ADJ
ftr-415	1738	49	case	case	NOUN
ftr-415	1738	50	the	the	DET
ftr-415	1738	51	distributed	distribute	VERB
ftr-415	1738	52	asset	asset	NOUN
ftr-415	1738	53	clearly	clearly	ADV
ftr-415	1738	54	was	be	AUX
ftr-415	1738	55	the	the	DET
ftr-415	1738	56	stock	stock	NOUN
ftr-415	1738	57	of	of	ADP
ftr-415	1738	58	the	the	DET
ftr-415	1738	59	controlled	control	VERB
ftr-415	1738	60	corporation	corporation	NOUN
ftr-415	1738	61	.	.	PUNCT
ftr-415	1739	1	4	4	X
ftr-415	1739	2	.	.	PUNCT
ftr-415	1739	3	“	"	PUNCT
ftr-415	1739	4	when	when	SCONJ
ftr-415	1739	5	i[rs	i[rs	PROPN
ftr-415	1739	6	]	]	X
ftr-415	1739	7	use	use	VERB
ftr-415	1739	8	a	a	DET
ftr-415	1739	9	word	word	NOUN
ftr-415	1739	10	.	.	PUNCT
ftr-415	1739	11	.	.	PUNCT
ftr-415	1739	12	.	.	PUNCT
ftr-415	1740	1	it	it	PRON
ftr-415	1740	2	means	mean	VERB
ftr-415	1740	3	just	just	ADV
ftr-415	1740	4	what	what	PRON
ftr-415	1740	5	i[rs	i[rs	PROPN
ftr-415	1740	6	]	]	X
ftr-415	1740	7	choose	choose	VERB
ftr-415	1740	8	it	it	PRON
ftr-415	1740	9	to	to	PART
ftr-415	1740	10	mean	mean	VERB
ftr-415	1740	11	.	.	PUNCT
ftr-415	1741	1	”13	”13	PROPN
ftr-415	1741	2	rev	rev	VERB
ftr-415	1741	3	.	.	PUNCT
ftr-415	1742	1	rul	rul	PROPN
ftr-415	1742	2	.	.	PUNCT
ftr-415	1742	3	2002	2002	NUM
ftr-415	1742	4	-	-	SYM
ftr-415	1742	5	49	49	NUM
ftr-415	1742	6	,	,	PUNCT
ftr-415	1742	7	2002	2002	NUM
ftr-415	1742	8	-	-	SYM
ftr-415	1742	9	32	32	NUM
ftr-415	1742	10	i.r.b	i.r.b	NOUN
ftr-415	1742	11	.	.	PUNCT
ftr-415	1743	1	288	288	NUM
ftr-415	1743	2	(	(	PUNCT
ftr-415	1743	3	8/12/02	8/12/02	NUM
ftr-415	1743	4	)	)	PUNCT
ftr-415	1743	5	.	.	PUNCT
ftr-415	1744	1	this	this	DET
ftr-415	1744	2	revenue	revenue	NOUN
ftr-415	1744	3	ruling	ruling	NOUN
ftr-415	1744	4	deals	deal	NOUN
ftr-415	1744	5	with	with	ADP
ftr-415	1744	6	whether	whether	SCONJ
ftr-415	1744	7	the	the	DET
ftr-415	1744	8	5	5	NUM
ftr-415	1744	9	-	-	PUNCT
ftr-415	1744	10	year	year	NOUN
ftr-415	1744	11	active	active	ADJ
ftr-415	1744	12	conduct	conduct	NOUN
ftr-415	1744	13	of	of	ADP
ftr-415	1744	14	a	a	DET
ftr-415	1744	15	trade	trade	NOUN
ftr-415	1744	16	or	or	CCONJ
ftr-415	1744	17	business	business	NOUN
ftr-415	1744	18	requirement	requirement	NOUN
ftr-415	1744	19	of	of	ADP
ftr-415	1744	20	§	§	PROPN
ftr-415	1744	21	355(b	355(b	PROPN
ftr-415	1744	22	)	)	PUNCT
ftr-415	1744	23	is	be	AUX
ftr-415	1744	24	satisfied	satisfied	ADJ
ftr-415	1744	25	when	when	SCONJ
ftr-415	1744	26	,	,	PUNCT
ftr-415	1744	27	during	during	ADP
ftr-415	1744	28	the	the	DET
ftr-415	1744	29	5	5	NUM
ftr-415	1744	30	-	-	PUNCT
ftr-415	1744	31	year	year	NOUN
ftr-415	1744	32	period	period	NOUN
ftr-415	1744	33	prior	prior	ADV
ftr-415	1744	34	to	to	ADP
ftr-415	1744	35	a	a	DET
ftr-415	1744	36	transaction	transaction	NOUN
ftr-415	1744	37	that	that	PRON
ftr-415	1744	38	otherwise	otherwise	ADV
ftr-415	1744	39	meets	meet	VERB
ftr-415	1744	40	the	the	DET
ftr-415	1744	41	requirements	requirement	NOUN
ftr-415	1744	42	of	of	ADP
ftr-415	1744	43	§	§	PROPN
ftr-415	1744	44	355	355	NUM
ftr-415	1744	45	,	,	PUNCT
ftr-415	1744	46	a	a	DET
ftr-415	1744	47	corporation	corporation	NOUN
ftr-415	1744	48	holding	hold	VERB
ftr-415	1744	49	a	a	DET
ftr-415	1744	50	membership	membership	NOUN
ftr-415	1744	51	interest	interest	NOUN
ftr-415	1744	52	in	in	ADP
ftr-415	1744	53	a	a	DET
ftr-415	1744	54	member	member	NOUN
ftr-415	1744	55	-	-	PUNCT
ftr-415	1744	56	managed	manage	VERB
ftr-415	1744	57	limited	limited	ADJ
ftr-415	1744	58	liability	liability	NOUN
ftr-415	1744	59	company	company	NOUN
ftr-415	1744	60	purchases	purchase	VERB
ftr-415	1744	61	the	the	DET
ftr-415	1744	62	remaining	remain	VERB
ftr-415	1744	63	interests	interest	NOUN
ftr-415	1744	64	in	in	ADP
ftr-415	1744	65	that	that	DET
ftr-415	1744	66	limited	limited	ADJ
ftr-415	1744	67	liability	liability	NOUN
ftr-415	1744	68	company	company	NOUN
ftr-415	1744	69	,	,	PUNCT
ftr-415	1744	70	contributes	contribute	VERB
ftr-415	1744	71	a	a	DET
ftr-415	1744	72	portion	portion	NOUN
ftr-415	1744	73	of	of	ADP
ftr-415	1744	74	the	the	DET
ftr-415	1744	75	business	business	NOUN
ftr-415	1744	76	to	to	ADP
ftr-415	1744	77	a	a	DET
ftr-415	1744	78	newly	newly	ADV
ftr-415	1744	79	formed	form	VERB
ftr-415	1744	80	controlled	control	VERB
ftr-415	1744	81	subsidiary	subsidiary	NOUN
ftr-415	1744	82	,	,	PUNCT
ftr-415	1744	83	and	and	CCONJ
ftr-415	1744	84	then	then	ADV
ftr-415	1744	85	distributes	distribute	VERB
ftr-415	1744	86	the	the	DET
ftr-415	1744	87	stock	stock	NOUN
ftr-415	1744	88	of	of	ADP
ftr-415	1744	89	the	the	DET
ftr-415	1744	90	controlled	control	VERB
ftr-415	1744	91	subsidiary	subsidiary	NOUN
ftr-415	1744	92	to	to	ADP
ftr-415	1744	93	its	its	PRON
ftr-415	1744	94	shareholders	shareholder	NOUN
ftr-415	1744	95	.	.	PUNCT
ftr-415	1744	96	!	!	PUNCT
ftr-415	1745	1	in	in	ADP
ftr-415	1745	2	situation	situation	NOUN
ftr-415	1745	3	1	1	NUM
ftr-415	1745	4	,	,	PUNCT
ftr-415	1745	5	d	d	PRON
ftr-415	1745	6	corporation	corporation	NOUN
ftr-415	1745	7	’s	’s	PART
ftr-415	1745	8	sole	sole	ADJ
ftr-415	1745	9	asset	asset	NOUN
ftr-415	1745	10	was	be	AUX
ftr-415	1745	11	20	20	NUM
ftr-415	1745	12	percent	percent	NOUN
ftr-415	1745	13	of	of	ADP
ftr-415	1745	14	the	the	DET
ftr-415	1745	15	llc	llc	NOUN
ftr-415	1745	16	,	,	PUNCT
ftr-415	1745	17	which	which	PRON
ftr-415	1745	18	operated	operate	VERB
ftr-415	1745	19	numerous	numerous	ADJ
ftr-415	1745	20	rental	rental	ADJ
ftr-415	1745	21	properties	property	NOUN
ftr-415	1745	22	and	and	CCONJ
ftr-415	1745	23	its	its	PRON
ftr-415	1745	24	officers	officer	NOUN
ftr-415	1745	25	actively	actively	ADV
ftr-415	1745	26	participated	participate	VERB
ftr-415	1745	27	in	in	ADP
ftr-415	1745	28	the	the	DET
ftr-415	1745	29	management	management	NOUN
ftr-415	1745	30	of	of	ADP
ftr-415	1745	31	the	the	DET
ftr-415	1745	32	llc	llc	NOUN
ftr-415	1745	33	,	,	PUNCT
ftr-415	1745	34	along	along	ADP
ftr-415	1745	35	with	with	ADP
ftr-415	1745	36	the	the	DET
ftr-415	1745	37	142	142	NUM
ftr-415	1745	38	florida	florida	PROPN
ftr-415	1745	39	tax	tax	NOUN
ftr-415	1745	40	review	review	NOUN
ftr-415	1746	1	[	[	X
ftr-415	1746	2	vol.6	vol.6	NUM
ftr-415	1746	3	:	:	PUNCT
ftr-415	1746	4	si	si	ADJ
ftr-415	1746	5	officers	officer	NOUN
ftr-415	1746	6	of	of	ADP
ftr-415	1746	7	another	another	DET
ftr-415	1746	8	20	20	NUM
ftr-415	1746	9	percent	percent	NOUN
ftr-415	1746	10	owner	owner	NOUN
ftr-415	1746	11	(	(	PUNCT
ftr-415	1746	12	none	none	NOUN
ftr-415	1746	13	of	of	ADP
ftr-415	1746	14	the	the	DET
ftr-415	1746	15	other	other	ADJ
ftr-415	1746	16	owners	owner	NOUN
ftr-415	1746	17	participated	participate	VERB
ftr-415	1746	18	in	in	ADP
ftr-415	1746	19	management	management	NOUN
ftr-415	1746	20	)	)	PUNCT
ftr-415	1746	21	.	.	PUNCT
ftr-415	1747	1	after	after	ADP
ftr-415	1747	2	2	2	NUM
ftr-415	1747	3	years	year	NOUN
ftr-415	1747	4	,	,	PUNCT
ftr-415	1747	5	d	d	PRON
ftr-415	1747	6	purchased	purchase	VERB
ftr-415	1747	7	the	the	DET
ftr-415	1747	8	other	other	ADJ
ftr-415	1747	9	80	80	NUM
ftr-415	1747	10	percent	percent	NOUN
ftr-415	1747	11	of	of	ADP
ftr-415	1747	12	the	the	DET
ftr-415	1747	13	interests	interest	NOUN
ftr-415	1747	14	and	and	CCONJ
ftr-415	1747	15	the	the	DET
ftr-415	1747	16	llc	llc	NOUN
ftr-415	1747	17	became	become	VERB
ftr-415	1747	18	a	a	DET
ftr-415	1747	19	disregarded	disregarded	ADJ
ftr-415	1747	20	entity	entity	NOUN
ftr-415	1747	21	.	.	PUNCT
ftr-415	1748	1	on	on	ADP
ftr-415	1748	2	the	the	DET
ftr-415	1748	3	first	first	ADJ
ftr-415	1748	4	day	day	NOUN
ftr-415	1748	5	of	of	ADP
ftr-415	1748	6	year	year	NOUN
ftr-415	1748	7	6	6	NUM
ftr-415	1748	8	,	,	PUNCT
ftr-415	1748	9	the	the	DET
ftr-415	1748	10	llc	llc	NOUN
ftr-415	1748	11	distributed	distribute	VERB
ftr-415	1748	12	40	40	NUM
ftr-415	1748	13	percent	percent	NOUN
ftr-415	1748	14	of	of	ADP
ftr-415	1748	15	the	the	DET
ftr-415	1748	16	rental	rental	ADJ
ftr-415	1748	17	properties	property	NOUN
ftr-415	1748	18	to	to	ADP
ftr-415	1748	19	d	d	PROPN
ftr-415	1748	20	,	,	PUNCT
ftr-415	1748	21	which	which	PRON
ftr-415	1748	22	contributed	contribute	VERB
ftr-415	1748	23	the	the	DET
ftr-415	1748	24	properties	property	NOUN
ftr-415	1748	25	to	to	ADP
ftr-415	1748	26	c	c	VERB
ftr-415	1748	27	in	in	ADP
ftr-415	1748	28	exchange	exchange	NOUN
ftr-415	1748	29	for	for	ADP
ftr-415	1748	30	all	all	PRON
ftr-415	1748	31	of	of	ADP
ftr-415	1748	32	c	c	PROPN
ftr-415	1748	33	’s	’s	PART
ftr-415	1748	34	stock	stock	NOUN
ftr-415	1748	35	,	,	PUNCT
ftr-415	1748	36	following	follow	VERB
ftr-415	1748	37	which	which	PRON
ftr-415	1748	38	c	c	NOUN
ftr-415	1748	39	was	be	AUX
ftr-415	1748	40	spun	spin	VERB
ftr-415	1748	41	-	-	PUNCT
ftr-415	1748	42	off	off	NOUN
ftr-415	1748	43	to	to	ADP
ftr-415	1748	44	d	d	NOUN
ftr-415	1748	45	’s	’s	PART
ftr-415	1748	46	shareholders	shareholder	NOUN
ftr-415	1748	47	.	.	PUNCT
ftr-415	1749	1	the	the	DET
ftr-415	1749	2	irs	irs	PROPN
ftr-415	1749	3	applied	apply	VERB
ftr-415	1749	4	rev	rev	PROPN
ftr-415	1749	5	.	.	PUNCT
ftr-415	1749	6	rul	rul	NOUN
ftr-415	1749	7	.	.	PUNCT
ftr-415	1750	1	92	92	NUM
ftr-415	1750	2	-	-	SYM
ftr-415	1750	3	17	17	NUM
ftr-415	1750	4	,	,	PUNCT
ftr-415	1750	5	1992	1992	NUM
ftr-415	1750	6	-	-	SYM
ftr-415	1750	7	1	1	NUM
ftr-415	1750	8	c.b	c.b	PROPN
ftr-415	1750	9	.	.	PROPN
ftr-415	1750	10	142	142	NUM
ftr-415	1750	11	,	,	PUNCT
ftr-415	1750	12	to	to	PART
ftr-415	1750	13	find	find	VERB
ftr-415	1750	14	d	d	NOUN
ftr-415	1750	15	was	be	AUX
ftr-415	1750	16	engaged	engage	VERB
ftr-415	1750	17	in	in	ADP
ftr-415	1750	18	the	the	DET
ftr-415	1750	19	active	active	ADJ
ftr-415	1750	20	conduct	conduct	NOUN
ftr-415	1750	21	of	of	ADP
ftr-415	1750	22	the	the	DET
ftr-415	1750	23	leasing	leasing	NOUN
ftr-415	1750	24	business	business	NOUN
ftr-415	1751	1	[	[	X
ftr-415	1751	2	within	within	ADP
ftr-415	1751	3	the	the	DET
ftr-415	1751	4	meaning	meaning	NOUN
ftr-415	1751	5	of	of	ADP
ftr-415	1751	6	§	§	PROPN
ftr-415	1751	7	355(b	355(b	PROPN
ftr-415	1751	8	)	)	PUNCT
ftr-415	1751	9	]	]	PUNCT
ftr-415	1751	10	for	for	ADP
ftr-415	1751	11	the	the	DET
ftr-415	1751	12	first	first	ADJ
ftr-415	1751	13	2	2	NUM
ftr-415	1751	14	years	year	NOUN
ftr-415	1751	15	.	.	PUNCT
ftr-415	1752	1	notwithstanding	notwithstanding	ADP
ftr-415	1752	2	rev	rev	PROPN
ftr-415	1752	3	.	.	PROPN
ftr-415	1752	4	rul	rul	PROPN
ftr-415	1752	5	.	.	PUNCT
ftr-415	1752	6	99	99	NUM
ftr-415	1752	7	-	-	SYM
ftr-415	1752	8	6	6	NUM
ftr-415	1752	9	,	,	PUNCT
ftr-415	1752	10	1999	1999	NUM
ftr-415	1752	11	-	-	SYM
ftr-415	1752	12	1	1	NUM
ftr-415	1752	13	c.b	c.b	PROPN
ftr-415	1752	14	.	.	PROPN
ftr-415	1752	15	432	432	NUM
ftr-415	1752	16	(	(	PUNCT
ftr-415	1752	17	holding	hold	VERB
ftr-415	1752	18	that	that	SCONJ
ftr-415	1752	19	the	the	DET
ftr-415	1752	20	sale	sale	NOUN
ftr-415	1752	21	and	and	CCONJ
ftr-415	1752	22	purchase	purchase	NOUN
ftr-415	1752	23	of	of	ADP
ftr-415	1752	24	all	all	PRON
ftr-415	1752	25	of	of	ADP
ftr-415	1752	26	the	the	DET
ftr-415	1752	27	remaining	remain	VERB
ftr-415	1752	28	interests	interest	NOUN
ftr-415	1752	29	in	in	ADP
ftr-415	1752	30	an	an	DET
ftr-415	1752	31	llc	llc	NOUN
ftr-415	1752	32	is	be	AUX
ftr-415	1752	33	treated	treat	VERB
ftr-415	1752	34	as	as	ADP
ftr-415	1752	35	the	the	DET
ftr-415	1752	36	distribution	distribution	NOUN
ftr-415	1752	37	of	of	ADP
ftr-415	1752	38	assets	asset	NOUN
ftr-415	1752	39	to	to	ADP
ftr-415	1752	40	the	the	DET
ftr-415	1752	41	selling	selling	NOUN
ftr-415	1752	42	members	member	NOUN
ftr-415	1752	43	and	and	CCONJ
ftr-415	1752	44	the	the	DET
ftr-415	1752	45	purchase	purchase	NOUN
ftr-415	1752	46	of	of	ADP
ftr-415	1752	47	assets	asset	NOUN
ftr-415	1752	48	by	by	ADP
ftr-415	1752	49	the	the	DET
ftr-415	1752	50	continuing	continue	VERB
ftr-415	1752	51	members	member	NOUN
ftr-415	1752	52	)	)	PUNCT
ftr-415	1752	53	,	,	PUNCT
ftr-415	1752	54	the	the	DET
ftr-415	1752	55	purchase	purchase	NOUN
ftr-415	1752	56	of	of	ADP
ftr-415	1752	57	the	the	DET
ftr-415	1752	58	80	80	NUM
ftr-415	1752	59	percent	percent	NOUN
ftr-415	1752	60	interest	interest	NOUN
ftr-415	1752	61	in	in	ADP
ftr-415	1752	62	the	the	DET
ftr-415	1752	63	llc	llc	NOUN
ftr-415	1752	64	within	within	ADP
ftr-415	1752	65	5	5	NUM
ftr-415	1752	66	years	year	NOUN
ftr-415	1752	67	did	do	AUX
ftr-415	1752	68	not	not	PART
ftr-415	1752	69	violate	violate	VERB
ftr-415	1752	70	§	§	PROPN
ftr-415	1752	71	355(b)(2)(c	355(b)(2)(c	PROPN
ftr-415	1752	72	)	)	PUNCT
ftr-415	1752	73	,	,	PUNCT
ftr-415	1752	74	even	even	ADV
ftr-415	1752	75	though	though	SCONJ
ftr-415	1752	76	gain	gain	NOUN
ftr-415	1752	77	or	or	CCONJ
ftr-415	1752	78	loss	loss	NOUN
ftr-415	1752	79	was	be	AUX
ftr-415	1752	80	recognized	recognize	VERB
ftr-415	1752	81	in	in	ADP
ftr-415	1752	82	the	the	DET
ftr-415	1752	83	transaction	transaction	NOUN
ftr-415	1752	84	,	,	PUNCT
ftr-415	1752	85	because	because	SCONJ
ftr-415	1752	86	the	the	DET
ftr-415	1752	87	transaction	transaction	NOUN
ftr-415	1752	88	was	be	AUX
ftr-415	1752	89	not	not	PART
ftr-415	1752	90	the	the	DET
ftr-415	1752	91	acquisition	acquisition	NOUN
ftr-415	1752	92	of	of	ADP
ftr-415	1752	93	a	a	DET
ftr-415	1752	94	new	new	ADJ
ftr-415	1752	95	or	or	CCONJ
ftr-415	1752	96	different	different	ADJ
ftr-415	1752	97	business	business	NOUN
ftr-415	1752	98	under	under	ADP
ftr-415	1752	99	reg	reg	NOUN
ftr-415	1752	100	.	.	PUNCT
ftr-415	1753	1	§	§	PROPN
ftr-415	1753	2	1.355	1.355	NUM
ftr-415	1753	3	-	-	SYM
ftr-415	1753	4	3(b)(3)(ii	3(b)(3)(ii	NUM
ftr-415	1753	5	)	)	PUNCT
ftr-415	1753	6	.	.	PUNCT
ftr-415	1753	7	!	!	PUNCT
ftr-415	1754	1	situation	situation	NOUN
ftr-415	1754	2	2	2	NUM
ftr-415	1754	3	is	be	AUX
ftr-415	1754	4	the	the	DET
ftr-415	1754	5	same	same	ADJ
ftr-415	1754	6	as	as	ADP
ftr-415	1754	7	situation	situation	NOUN
ftr-415	1754	8	1	1	NUM
ftr-415	1754	9	,	,	PUNCT
ftr-415	1754	10	except	except	SCONJ
ftr-415	1754	11	that	that	SCONJ
ftr-415	1754	12	d	d	PROPN
ftr-415	1754	13	obtained	obtain	VERB
ftr-415	1754	14	the	the	DET
ftr-415	1754	15	20	20	NUM
ftr-415	1754	16	percent	percent	NOUN
ftr-415	1754	17	interest	interest	NOUN
ftr-415	1754	18	in	in	ADP
ftr-415	1754	19	the	the	DET
ftr-415	1754	20	llc	llc	NOUN
ftr-415	1754	21	on	on	ADP
ftr-415	1754	22	the	the	DET
ftr-415	1754	23	first	first	ADJ
ftr-415	1754	24	day	day	NOUN
ftr-415	1754	25	of	of	ADP
ftr-415	1754	26	year	year	NOUN
ftr-415	1754	27	2	2	NUM
ftr-415	1754	28	,	,	PUNCT
ftr-415	1754	29	in	in	ADP
ftr-415	1754	30	exchange	exchange	NOUN
ftr-415	1754	31	for	for	ADP
ftr-415	1754	32	appreciated	appreciated	ADJ
ftr-415	1754	33	securities	security	NOUN
ftr-415	1754	34	in	in	ADP
ftr-415	1754	35	a	a	DET
ftr-415	1754	36	§	§	PROPN
ftr-415	1754	37	721	721	NUM
ftr-415	1754	38	transaction	transaction	NOUN
ftr-415	1754	39	,	,	PUNCT
ftr-415	1754	40	before	before	ADP
ftr-415	1754	41	the	the	DET
ftr-415	1754	42	spin	spin	NOUN
ftr-415	1754	43	-	-	PUNCT
ftr-415	1754	44	off	off	NOUN
ftr-415	1754	45	in	in	ADP
ftr-415	1754	46	year	year	NOUN
ftr-415	1754	47	6	6	NUM
ftr-415	1754	48	.	.	PUNCT
ftr-415	1755	1	this	this	DET
ftr-415	1755	2	situation	situation	NOUN
ftr-415	1755	3	does	do	AUX
ftr-415	1755	4	not	not	PART
ftr-415	1755	5	qualify	qualify	VERB
ftr-415	1755	6	because	because	SCONJ
ftr-415	1755	7	d	d	NOUN
ftr-415	1755	8	is	be	AUX
ftr-415	1755	9	treated	treat	VERB
ftr-415	1755	10	as	as	ADP
ftr-415	1755	11	having	having	AUX
ftr-415	1755	12	acquired	acquire	VERB
ftr-415	1755	13	the	the	DET
ftr-415	1755	14	llc	llc	PROPN
ftr-415	1755	15	’s	’s	PART
ftr-415	1755	16	business	business	NOUN
ftr-415	1755	17	in	in	ADP
ftr-415	1755	18	a	a	DET
ftr-415	1755	19	transaction	transaction	NOUN
ftr-415	1755	20	in	in	SCONJ
ftr-415	1755	21	which	which	DET
ftr-415	1755	22	gain	gain	NOUN
ftr-415	1755	23	or	or	CCONJ
ftr-415	1755	24	loss	loss	NOUN
ftr-415	1755	25	was	be	AUX
ftr-415	1755	26	recognized	recognize	VERB
ftr-415	1755	27	within	within	ADP
ftr-415	1755	28	the	the	DET
ftr-415	1755	29	5	5	NUM
ftr-415	1755	30	-	-	PUNCT
ftr-415	1755	31	year	year	NOUN
ftr-415	1755	32	pre	pre	ADJ
ftr-415	1755	33	-	-	ADJ
ftr-415	1755	34	distribution	distribution	ADJ
ftr-415	1755	35	period	period	NOUN
ftr-415	1756	1	[	[	X
ftr-415	1756	2	§	§	PROPN
ftr-415	1756	3	355(b)(2)(c	355(b)(2)(c	PROPN
ftr-415	1756	4	)	)	PUNCT
ftr-415	1756	5	]	]	PUNCT
ftr-415	1756	6	.	.	PUNCT
ftr-415	1757	1	although	although	SCONJ
ftr-415	1757	2	no	no	DET
ftr-415	1757	3	gain	gain	NOUN
ftr-415	1757	4	or	or	CCONJ
ftr-415	1757	5	loss	loss	NOUN
ftr-415	1757	6	was	be	AUX
ftr-415	1757	7	recognized	recognize	VERB
ftr-415	1757	8	[	[	PUNCT
ftr-415	1757	9	§	§	PROPN
ftr-415	1757	10	721(a	721(a	PROPN
ftr-415	1757	11	)	)	PUNCT
ftr-415	1757	12	]	]	PUNCT
ftr-415	1757	13	on	on	ADP
ftr-415	1757	14	d	d	PROPN
ftr-415	1757	15	’s	’s	NOUN
ftr-415	1757	16	acquisition	acquisition	NOUN
ftr-415	1757	17	of	of	ADP
ftr-415	1757	18	the	the	DET
ftr-415	1757	19	llc	llc	PROPN
ftr-415	1757	20	interest	interest	NOUN
ftr-415	1757	21	in	in	ADP
ftr-415	1757	22	year	year	NOUN
ftr-415	1757	23	2	2	NUM
ftr-415	1757	24	,	,	PUNCT
ftr-415	1757	25	if	if	SCONJ
ftr-415	1757	26	d	d	PROPN
ftr-415	1757	27	had	have	AUX
ftr-415	1757	28	directly	directly	ADV
ftr-415	1757	29	acquired	acquire	VERB
ftr-415	1757	30	the	the	DET
ftr-415	1757	31	llc	llc	PROPN
ftr-415	1757	32	’s	’s	PART
ftr-415	1757	33	business	business	NOUN
ftr-415	1757	34	in	in	ADP
ftr-415	1757	35	exchange	exchange	NOUN
ftr-415	1757	36	for	for	ADP
ftr-415	1757	37	the	the	DET
ftr-415	1757	38	property	property	NOUN
ftr-415	1757	39	d	d	PROPN
ftr-415	1757	40	contributed	contribute	VERB
ftr-415	1757	41	to	to	ADP
ftr-415	1757	42	the	the	DET
ftr-415	1757	43	llc	llc	NOUN
ftr-415	1757	44	,	,	PUNCT
ftr-415	1757	45	the	the	DET
ftr-415	1757	46	exchange	exchange	NOUN
ftr-415	1757	47	would	would	AUX
ftr-415	1757	48	have	have	AUX
ftr-415	1757	49	been	be	AUX
ftr-415	1757	50	a	a	DET
ftr-415	1757	51	transaction	transaction	NOUN
ftr-415	1757	52	in	in	SCONJ
ftr-415	1757	53	which	which	DET
ftr-415	1757	54	gain	gain	NOUN
ftr-415	1757	55	or	or	CCONJ
ftr-415	1757	56	loss	loss	NOUN
ftr-415	1757	57	was	be	AUX
ftr-415	1757	58	recognized	recognize	VERB
ftr-415	1757	59	.	.	PUNCT
ftr-415	1758	1	for	for	ADP
ftr-415	1758	2	purposes	purpose	NOUN
ftr-415	1758	3	of	of	ADP
ftr-415	1758	4	§	§	PROPN
ftr-415	1758	5	355(b	355(b	PROPN
ftr-415	1758	6	)	)	PUNCT
ftr-415	1758	7	,	,	PUNCT
ftr-415	1758	8	therefore	therefore	ADV
ftr-415	1758	9	,	,	PUNCT
ftr-415	1758	10	d	d	PROPN
ftr-415	1758	11	is	be	AUX
ftr-415	1758	12	treated	treat	VERB
ftr-415	1758	13	as	as	ADP
ftr-415	1758	14	acquiring	acquire	VERB
ftr-415	1758	15	the	the	DET
ftr-415	1758	16	llc	llc	NOUN
ftr-415	1758	17	’s	’s	PART
ftr-415	1758	18	business	business	NOUN
ftr-415	1758	19	in	in	ADP
ftr-415	1758	20	year	year	NOUN
ftr-415	1758	21	2	2	NUM
ftr-415	1758	22	in	in	ADP
ftr-415	1758	23	a	a	DET
ftr-415	1758	24	transaction	transaction	NOUN
ftr-415	1758	25	in	in	SCONJ
ftr-415	1758	26	which	which	DET
ftr-415	1758	27	gain	gain	NOUN
ftr-415	1758	28	or	or	CCONJ
ftr-415	1758	29	loss	loss	NOUN
ftr-415	1758	30	was	be	AUX
ftr-415	1758	31	recognized	recognize	VERB
ftr-415	1758	32	.	.	PUNCT
ftr-415	1759	1	huh	huh	INTJ
ftr-415	1759	2	!	!	PROPN
ftr-415	1760	1	5	5	X
ftr-415	1760	2	.	.	X
ftr-415	1760	3	pooling	pool	VERB
ftr-415	1760	4	on	on	ADP
ftr-415	1760	5	the	the	DET
ftr-415	1760	6	financials	financial	NOUN
ftr-415	1760	7	,	,	PUNCT
ftr-415	1760	8	taxable	taxable	ADJ
ftr-415	1760	9	purchase	purchase	NOUN
ftr-415	1760	10	on	on	ADP
ftr-415	1760	11	the	the	DET
ftr-415	1760	12	tax	tax	NOUN
ftr-415	1760	13	return	return	NOUN
ftr-415	1760	14	.	.	PUNCT
ftr-415	1761	1	is	be	AUX
ftr-415	1761	2	something	something	PRON
ftr-415	1761	3	strange	strange	ADJ
ftr-415	1761	4	here	here	ADV
ftr-415	1761	5	or	or	CCONJ
ftr-415	1761	6	are	be	AUX
ftr-415	1761	7	we	we	PRON
ftr-415	1761	8	just	just	ADV
ftr-415	1761	9	naive	naive	ADJ
ftr-415	1761	10	?	?	PUNCT
ftr-415	1762	1	novacare	novacare	PROPN
ftr-415	1762	2	,	,	PUNCT
ftr-415	1762	3	inc	inc	PROPN
ftr-415	1762	4	.	.	PROPN
ftr-415	1762	5	v.	v.	PROPN
ftr-415	1762	6	united	united	PROPN
ftr-415	1762	7	states	states	PROPN
ftr-415	1762	8	,	,	PUNCT
ftr-415	1762	9	52	52	NUM
ftr-415	1762	10	fed	feed	VERB
ftr-415	1762	11	.	.	PUNCT
ftr-415	1763	1	cl	cl	NOUN
ftr-415	1763	2	.	.	PUNCT
ftr-415	1763	3	165	165	NUM
ftr-415	1763	4	,	,	PUNCT
ftr-415	1763	5	2002	2002	NUM
ftr-415	1763	6	-	-	SYM
ftr-415	1763	7	1	1	NUM
ftr-415	1763	8	u.s.t.c	u.s.t.c	PROPN
ftr-415	1763	9	.	.	PROPN
ftr-415	1764	1	¶50,389	¶50,389	PROPN
ftr-415	1764	2	,	,	PUNCT
ftr-415	1764	3	89	89	NUM
ftr-415	1764	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1764	5	20021553	20021553	NUM
ftr-415	1764	6	(	(	PUNCT
ftr-415	1764	7	3/25/02	3/25/02	NUM
ftr-415	1764	8	)	)	PUNCT
ftr-415	1764	9	.	.	PUNCT
ftr-415	1765	1	taxpayer	taxpayer	NOUN
ftr-415	1765	2	acquired	acquire	VERB
ftr-415	1765	3	rsc	rsc	NOUN
ftr-415	1766	1	[	[	X
ftr-415	1766	2	in	in	ADP
ftr-415	1766	3	a	a	DET
ftr-415	1766	4	triangular	triangular	NOUN
ftr-415	1766	5	merger	merger	NOUN
ftr-415	1766	6	]	]	PUNCT
ftr-415	1766	7	solely	solely	ADV
ftr-415	1766	8	in	in	ADP
ftr-415	1766	9	exchange	exchange	NOUN
ftr-415	1766	10	for	for	ADP
ftr-415	1766	11	approximately	approximately	ADV
ftr-415	1766	12	6	6	NUM
ftr-415	1766	13	million	million	NUM
ftr-415	1766	14	shares	share	NOUN
ftr-415	1766	15	of	of	ADP
ftr-415	1766	16	its	its	PRON
ftr-415	1766	17	stock	stock	NOUN
ftr-415	1766	18	on	on	ADP
ftr-415	1766	19	august	august	PROPN
ftr-415	1766	20	9	9	NUM
ftr-415	1766	21	,	,	PUNCT
ftr-415	1766	22	1991	1991	NUM
ftr-415	1766	23	.	.	PUNCT
ftr-415	1767	1	by	by	ADP
ftr-415	1767	2	december	december	PROPN
ftr-415	1767	3	31	31	NUM
ftr-415	1767	4	,	,	PUNCT
ftr-415	1767	5	1992	1992	NUM
ftr-415	1767	6	,	,	PUNCT
ftr-415	1767	7	the	the	DET
ftr-415	1767	8	former	former	ADJ
ftr-415	1767	9	rsc	rsc	PROPN
ftr-415	1767	10	shareholders	shareholder	NOUN
ftr-415	1767	11	had	have	AUX
ftr-415	1767	12	disposed	dispose	VERB
ftr-415	1767	13	of	of	ADP
ftr-415	1767	14	roughly	roughly	ADV
ftr-415	1767	15	87	87	NUM
ftr-415	1767	16	percent	percent	NOUN
ftr-415	1767	17	of	of	ADP
ftr-415	1767	18	the	the	DET
ftr-415	1767	19	novacare	novacare	PROPN
ftr-415	1767	20	stock	stock	PROPN
ftr-415	1767	21	received	receive	VERB
ftr-415	1767	22	.	.	PUNCT
ftr-415	1768	1	when	when	SCONJ
ftr-415	1768	2	taxpayer	taxpayer	NOUN
ftr-415	1768	3	sold	sell	VERB
ftr-415	1768	4	its	its	PRON
ftr-415	1768	5	rsc	rsc	PROPN
ftr-415	1768	6	subsidiary	subsidiary	NOUN
ftr-415	1768	7	in	in	ADP
ftr-415	1768	8	1995	1995	NUM
ftr-415	1768	9	,	,	PUNCT
ftr-415	1768	10	it	it	PRON
ftr-415	1768	11	reported	report	VERB
ftr-415	1768	12	gain	gain	NOUN
ftr-415	1768	13	using	use	VERB
ftr-415	1768	14	a	a	DET
ftr-415	1768	15	purchase	purchase	NOUN
ftr-415	1768	16	price	price	NOUN
ftr-415	1768	17	basis	basis	NOUN
ftr-415	1768	18	,	,	PUNCT
ftr-415	1768	19	treating	treat	VERB
ftr-415	1768	20	the	the	DET
ftr-415	1768	21	1991	1991	NUM
ftr-415	1768	22	acquisition	acquisition	NOUN
ftr-415	1768	23	as	as	ADP
ftr-415	1768	24	a	a	DET
ftr-415	1768	25	taxable	taxable	ADJ
ftr-415	1768	26	purchase	purchase	NOUN
ftr-415	1768	27	because	because	SCONJ
ftr-415	1768	28	of	of	ADP
ftr-415	1768	29	a	a	DET
ftr-415	1768	30	lack	lack	NOUN
ftr-415	1768	31	of	of	ADP
ftr-415	1768	32	continuity	continuity	NOUN
ftr-415	1768	33	of	of	ADP
ftr-415	1768	34	interest	interest	NOUN
ftr-415	1768	35	under	under	ADP
ftr-415	1768	36	the	the	DET
ftr-415	1768	37	regulations	regulation	NOUN
ftr-415	1768	38	as	as	ADP
ftr-415	1768	39	then	then	ADV
ftr-415	1768	40	in	in	ADP
ftr-415	1768	41	effect	effect	NOUN
ftr-415	1768	42	,	,	PUNCT
ftr-415	1768	43	as	as	SCONJ
ftr-415	1768	44	interpreted	interpret	VERB
ftr-415	1768	45	by	by	ADP
ftr-415	1768	46	mcdonald	mcdonald	PROPN
ftr-415	1768	47	’s	’s	PART
ftr-415	1768	48	restaurants	restaurant	NOUN
ftr-415	1768	49	of	of	ADP
ftr-415	1768	50	illinois	illinois	PROPN
ftr-415	1768	51	,	,	PUNCT
ftr-415	1768	52	inc	inc	PROPN
ftr-415	1768	53	.	.	PROPN
ftr-415	1769	1	v.	v.	PROPN
ftr-415	1769	2	commissioner	commissioner	PROPN
ftr-415	1769	3	,	,	PUNCT
ftr-415	1769	4	688	688	NUM
ftr-415	1769	5	f.2d	f.2d	SYM
ftr-415	1769	6	520	520	NUM
ftr-415	1769	7	(	(	PUNCT
ftr-415	1769	8	7th	7th	ADJ
ftr-415	1769	9	cir	cir	NOUN
ftr-415	1769	10	.	.	PROPN
ftr-415	1769	11	1982	1982	NUM
ftr-415	1769	12	)	)	PUNCT
ftr-415	1769	13	.	.	PUNCT
ftr-415	1770	1	[	[	X
ftr-415	1770	2	of	of	ADP
ftr-415	1770	3	course	course	NOUN
ftr-415	1770	4	,	,	PUNCT
ftr-415	1770	5	in	in	ADP
ftr-415	1770	6	the	the	DET
ftr-415	1770	7	spirit	spirit	PROPN
ftr-415	1770	8	of	of	ADP
ftr-415	1770	9	enron	enron	PROPN
ftr-415	1770	10	,	,	PUNCT
ftr-415	1770	11	worldcom	worldcom	PROPN
ftr-415	1770	12	,	,	PUNCT
ftr-415	1770	13	xerox	xerox	PROPN
ftr-415	1770	14	,	,	PUNCT
ftr-415	1770	15	and	and	CCONJ
ftr-415	1770	16	who	who	PRON
ftr-415	1770	17	knows	know	VERB
ftr-415	1770	18	who	who	PRON
ftr-415	1770	19	else	else	ADV
ftr-415	1770	20	,	,	PUNCT
ftr-415	1770	21	novacare	novacare	PROPN
ftr-415	1770	22	treated	treat	VERB
ftr-415	1770	23	the	the	DET
ftr-415	1770	24	acquisition	acquisition	NOUN
ftr-415	1770	25	as	as	ADP
ftr-415	1770	26	a	a	DET
ftr-415	1770	27	pooling	pooling	NOUN
ftr-415	1770	28	for	for	ADP
ftr-415	1770	29	financial	financial	ADJ
ftr-415	1770	30	accounting	accounting	NOUN
ftr-415	1770	31	.	.	PUNCT
ftr-415	1770	32	]	]	PUNCT
ftr-415	1771	1	the	the	DET
ftr-415	1771	2	commissioner	commissioner	NOUN
ftr-415	1771	3	argued	argue	VERB
ftr-415	1771	4	that	that	SCONJ
ftr-415	1771	5	penrod	penrod	PROPN
ftr-415	1771	6	v.	v.	PROPN
ftr-415	1771	7	commissioner	commissioner	PROPN
ftr-415	1771	8	,	,	PUNCT
ftr-415	1771	9	88	88	NUM
ftr-415	1771	10	t.c	t.c	PROPN
ftr-415	1771	11	.	.	PROPN
ftr-415	1771	12	1415	1415	NUM
ftr-415	1771	13	(	(	PUNCT
ftr-415	1771	14	1987	1987	NUM
ftr-415	1771	15	)	)	PUNCT
ftr-415	1771	16	,	,	PUNCT
ftr-415	1771	17	should	should	AUX
ftr-415	1771	18	control	control	VERB
ftr-415	1771	19	to	to	PART
ftr-415	1771	20	treat	treat	VERB
ftr-415	1771	21	the	the	DET
ftr-415	1771	22	1991	1991	NUM
ftr-415	1771	23	acquisition	acquisition	NOUN
ftr-415	1771	24	as	as	ADP
ftr-415	1771	25	a	a	DET
ftr-415	1771	26	reorganization	reorganization	NOUN
ftr-415	1771	27	with	with	ADP
ftr-415	1771	28	a	a	DET
ftr-415	1771	29	transferred	transfer	VERB
ftr-415	1771	30	basis	basis	NOUN
ftr-415	1771	31	.	.	PUNCT
ftr-415	1772	1	the	the	DET
ftr-415	1772	2	court	court	NOUN
ftr-415	1772	3	(	(	PUNCT
ftr-415	1772	4	judge	judge	NOUN
ftr-415	1772	5	horn	horn	NOUN
ftr-415	1772	6	)	)	PUNCT
ftr-415	1772	7	denied	deny	VERB
ftr-415	1772	8	cross	cross	NOUN
ftr-415	1772	9	motions	motion	NOUN
ftr-415	1772	10	for	for	ADP
ftr-415	1772	11	summary	summary	NOUN
ftr-415	1772	12	judgment	judgment	NOUN
ftr-415	1772	13	,	,	PUNCT
ftr-415	1772	14	holding	hold	VERB
ftr-415	1772	15	that	that	SCONJ
ftr-415	1772	16	a	a	DET
ftr-415	1772	17	genuine	genuine	ADJ
ftr-415	1772	18	issue	issue	NOUN
ftr-415	1772	19	of	of	ADP
ftr-415	1772	20	fact	fact	NOUN
ftr-415	1772	21	existed	exist	VERB
ftr-415	1772	22	as	as	ADP
ftr-415	1772	23	to	to	ADP
ftr-415	1772	24	whether	whether	SCONJ
ftr-415	1772	25	the	the	DET
ftr-415	1772	26	rsc	rsc	PROPN
ftr-415	1772	27	shareholders	shareholder	NOUN
ftr-415	1772	28	intended	intend	VERB
ftr-415	1772	29	,	,	PUNCT
ftr-415	1772	30	at	at	ADP
ftr-415	1772	31	the	the	DET
ftr-415	1772	32	time	time	NOUN
ftr-415	1772	33	of	of	ADP
ftr-415	1772	34	the	the	DET
ftr-415	1772	35	reorganization	reorganization	NOUN
ftr-415	1772	36	on	on	ADP
ftr-415	1772	37	august	august	PROPN
ftr-415	1772	38	9	9	NUM
ftr-415	1772	39	,	,	PUNCT
ftr-415	1772	40	1991	1991	NUM
ftr-415	1772	41	,	,	PUNCT
ftr-415	1772	42	to	to	PART
ftr-415	1772	43	dispose	dispose	VERB
ftr-415	1772	44	of	of	ADP
ftr-415	1772	45	the	the	DET
ftr-415	1772	46	novacare	novacare	PROPN
ftr-415	1772	47	stock	stock	NOUN
ftr-415	1772	48	received	receive	VERB
ftr-415	1772	49	in	in	ADP
ftr-415	1772	50	the	the	DET
ftr-415	1772	51	reorganization	reorganization	NOUN
ftr-415	1772	52	or	or	CCONJ
ftr-415	1772	53	to	to	PART
ftr-415	1772	54	hold	hold	VERB
ftr-415	1772	55	it	it	PRON
ftr-415	1772	56	.	.	PUNCT
ftr-415	1772	57	!	!	PUNCT
ftr-415	1773	1	t	t	PROPN
ftr-415	1773	2	he	he	PRON
ftr-415	1773	3	court	court	PROPN
ftr-415	1773	4	n	n	CCONJ
ftr-415	1773	5	oted	ote	VERB
ftr-415	1773	6	th	th	X
ftr-415	1773	7	at	at	ADP
ftr-415	1773	8	for	for	ADP
ftr-415	1773	9	reorganizations	reorganization	NOUN
ftr-415	1773	10	occurring	occur	VERB
ftr-415	1773	11	after	after	ADP
ftr-415	1773	12	1/28/98	1/28/98	NUM
ftr-415	1773	13	,	,	PUNCT
ftr-415	1773	14	under	under	ADP
ftr-415	1773	15	reg	reg	NOUN
ftr-415	1773	16	.	.	PUNCT
ftr-415	1774	1	§	§	PROPN
ftr-415	1774	2	1.368	1.368	NUM
ftr-415	1774	3	-	-	SYM
ftr-415	1774	4	1(e	1(e	NUM
ftr-415	1774	5	)	)	PUNCT
ftr-415	1774	6	,	,	PUNCT
ftr-415	1774	7	postreorganization	postreorganization	NOUN
ftr-415	1774	8	dispositions	disposition	NOUN
ftr-415	1774	9	are	be	AUX
ftr-415	1774	10	irrelevant	irrelevant	ADJ
ftr-415	1774	11	with	with	ADP
ftr-415	1774	12	respect	respect	NOUN
ftr-415	1774	13	to	to	ADP
ftr-415	1774	14	continuity	continuity	NOUN
ftr-415	1774	15	of	of	ADP
ftr-415	1774	16	interest	interest	NOUN
ftr-415	1774	17	,	,	PUNCT
ftr-415	1774	18	but	but	CCONJ
ftr-415	1774	19	gave	give	VERB
ftr-415	1774	20	no	no	DET
ftr-415	1774	21	weight	weight	NOUN
ftr-415	1774	22	to	to	ADP
ftr-415	1774	23	the	the	DET
ftr-415	1774	24	promulgation	promulgation	NOUN
ftr-415	1774	25	of	of	ADP
ftr-415	1774	26	the	the	DET
ftr-415	1774	27	regulation	regulation	NOUN
ftr-415	1774	28	to	to	PART
ftr-415	1774	29	solve	solve	VERB
ftr-415	1774	30	the	the	DET
ftr-415	1774	31	mcdonald's	mcdonald's	PROPN
ftr-415	1774	32	/	/	SYM
ftr-415	1774	33	penrod	penrod	PROPN
ftr-415	1774	34	problem	problem	NOUN
ftr-415	1774	35	.	.	PUNCT
ftr-415	1775	1	6	6	X
ftr-415	1775	2	.	.	PUNCT
ftr-415	1775	3	“	"	PUNCT
ftr-415	1775	4	expessio	expessio	ADJ
ftr-415	1775	5	unis	unis	X
ftr-415	1775	6	est	est	X
ftr-415	1775	7	exclusio	exclusio	NOUN
ftr-415	1775	8	alterius	alterius	NOUN
ftr-415	1775	9	”	"	PUNCT
ftr-415	1775	10	?	?	PUNCT
ftr-415	1776	1	nope	nope	INTJ
ftr-415	1776	2	,	,	PUNCT
ftr-415	1776	3	not	not	PART
ftr-415	1776	4	the	the	DET
ftr-415	1776	5	way	way	NOUN
ftr-415	1776	6	the	the	DET
ftr-415	1776	7	irs	irs	PROPN
ftr-415	1776	8	thinks	think	VERB
ftr-415	1776	9	.	.	PUNCT
ftr-415	1777	1	rev	rev	PROPN
ftr-415	1777	2	.	.	PROPN
ftr-415	1778	1	rul	rul	PROPN
ftr-415	1778	2	.	.	PUNCT
ftr-415	1778	3	2002	2002	NUM
ftr-415	1778	4	-	-	SYM
ftr-415	1778	5	85	85	NUM
ftr-415	1778	6	,	,	PUNCT
ftr-415	1778	7	2002	2002	NUM
ftr-415	1778	8	-	-	SYM
ftr-415	1778	9	52	52	NUM
ftr-415	1778	10	i.r.b	i.r.b	NOUN
ftr-415	1778	11	.	.	PUNCT
ftr-415	1779	1	986	986	NUM
ftr-415	1779	2	(	(	PUNCT
ftr-415	1779	3	12/30/02	12/30/02	PROPN
ftr-415	1779	4	)	)	PUNCT
ftr-415	1779	5	.	.	PUNCT
ftr-415	1780	1	an	an	DET
ftr-415	1780	2	acquiring	acquire	VERB
ftr-415	1780	3	corporation	corporation	NOUN
ftr-415	1780	4	’s	’s	PART
ftr-415	1780	5	transfer	transfer	NOUN
ftr-415	1780	6	of	of	ADP
ftr-415	1780	7	the	the	DET
ftr-415	1780	8	target	target	NOUN
ftr-415	1780	9	corporation	corporation	NOUN
ftr-415	1780	10	’s	’s	PART
ftr-415	1780	11	assets	asset	NOUN
ftr-415	1780	12	to	to	ADP
ftr-415	1780	13	a	a	DET
ftr-415	1780	14	subsidiary	subsidiary	NOUN
ftr-415	1780	15	controlled	control	VERB
ftr-415	1780	16	by	by	ADP
ftr-415	1780	17	the	the	DET
ftr-415	1780	18	acquiring	acquire	VERB
ftr-415	1780	19	corporation	corporation	NOUN
ftr-415	1780	20	as	as	ADP
ftr-415	1780	21	part	part	NOUN
ftr-415	1780	22	of	of	ADP
ftr-415	1780	23	a	a	DET
ftr-415	1780	24	plan	plan	NOUN
ftr-415	1780	25	of	of	ADP
ftr-415	1780	26	reorganization	reorganization	NOUN
ftr-415	1780	27	will	will	AUX
ftr-415	1780	28	2003	2003	NUM
ftr-415	1780	29	]	]	PUNCT
ftr-415	1780	30	recent	recent	ADJ
ftr-415	1780	31	developments	development	NOUN
ftr-415	1780	32	in	in	ADP
ftr-415	1780	33	federal	federal	ADJ
ftr-415	1780	34	income	income	NOUN
ftr-415	1780	35	taxation	taxation	NOUN
ftr-415	1780	36	143	143	NUM
ftr-415	1780	37	not	not	PART
ftr-415	1780	38	disqualify	disqualify	VERB
ftr-415	1780	39	a	a	DET
ftr-415	1780	40	transaction	transaction	NOUN
ftr-415	1780	41	that	that	PRON
ftr-415	1780	42	otherwise	otherwise	ADV
ftr-415	1780	43	qualifies	qualify	VERB
ftr-415	1780	44	as	as	ADP
ftr-415	1780	45	a	a	DET
ftr-415	1780	46	§	§	PROPN
ftr-415	1780	47	368(a)(1)(d	368(a)(1)(d	PROPN
ftr-415	1780	48	)	)	PUNCT
ftr-415	1780	49	reorganization	reorganization	NOUN
ftr-415	1780	50	—	—	PUNCT
ftr-415	1780	51	i.e.	i.e.	X
ftr-415	1780	52	,	,	PUNCT
ftr-415	1780	53	the	the	DET
ftr-415	1780	54	original	original	ADJ
ftr-415	1780	55	transferee	transferee	NOUN
ftr-415	1780	56	acquires	acquire	VERB
ftr-415	1780	57	substantially	substantially	ADV
ftr-415	1780	58	all	all	PRON
ftr-415	1780	59	of	of	ADP
ftr-415	1780	60	the	the	DET
ftr-415	1780	61	target	target	NOUN
ftr-415	1780	62	’s	’s	PART
ftr-415	1780	63	assets	asset	NOUN
ftr-415	1780	64	,	,	PUNCT
ftr-415	1780	65	the	the	DET
ftr-415	1780	66	cosi	cosi	PROPN
ftr-415	1780	67	and	and	CCONJ
ftr-415	1780	68	cobe	cobe	PROPN
ftr-415	1780	69	requirements	requirement	NOUN
ftr-415	1780	70	are	be	AUX
ftr-415	1780	71	met	meet	VERB
ftr-415	1780	72	,	,	PUNCT
ftr-415	1780	73	and	and	CCONJ
ftr-415	1780	74	the	the	DET
ftr-415	1780	75	remote	remote	ADJ
ftr-415	1780	76	continuity	continuity	NOUN
ftr-415	1780	77	principle	principle	NOUN
ftr-415	1780	78	of	of	ADP
ftr-415	1780	79	groman	groman	PROPN
ftr-415	1780	80	v.	v.	PROPN
ftr-415	1780	81	commissioner	commissioner	PROPN
ftr-415	1780	82	,	,	PUNCT
ftr-415	1780	83	302	302	NUM
ftr-415	1780	84	u.s	u.s	PROPN
ftr-415	1780	85	.	.	PROPN
ftr-415	1780	86	654	654	NUM
ftr-415	1780	87	(	(	PUNCT
ftr-415	1780	88	1937	1937	NUM
ftr-415	1780	89	)	)	PUNCT
ftr-415	1780	90	,	,	PUNCT
ftr-415	1780	91	and	and	CCONJ
ftr-415	1780	92	helvering	helvere	VERB
ftr-415	1780	93	v.	v.	ADP
ftr-415	1780	94	bashford	bashford	NOUN
ftr-415	1780	95	,	,	PUNCT
ftr-415	1780	96	302	302	NUM
ftr-415	1780	97	u.s	u.s	PROPN
ftr-415	1780	98	.	.	PROPN
ftr-415	1780	99	454	454	NUM
ftr-415	1780	100	(	(	PUNCT
ftr-415	1780	101	1938	1938	NUM
ftr-415	1780	102	)	)	PUNCT
ftr-415	1780	103	,	,	PUNCT
ftr-415	1780	104	does	do	AUX
ftr-415	1780	105	not	not	PART
ftr-415	1780	106	apply	apply	VERB
ftr-415	1780	107	—	—	PUNCT
ftr-415	1780	108	and	and	CCONJ
ftr-415	1780	109	which	which	PRON
ftr-415	1780	110	would	would	AUX
ftr-415	1780	111	not	not	PART
ftr-415	1780	112	have	have	AUX
ftr-415	1780	113	qualified	qualify	VERB
ftr-415	1780	114	as	as	ADP
ftr-415	1780	115	a	a	DET
ftr-415	1780	116	type	type	NOUN
ftr-415	1780	117	(	(	PUNCT
ftr-415	1780	118	c	c	NOUN
ftr-415	1780	119	)	)	PUNCT
ftr-415	1780	120	reorganization	reorganization	NOUN
ftr-415	1781	1	[	[	X
ftr-415	1781	2	due	due	ADP
ftr-415	1781	3	to	to	ADP
ftr-415	1781	4	excessive	excessive	ADJ
ftr-415	1781	5	boot	boot	NOUN
ftr-415	1781	6	]	]	PUNCT
ftr-415	1781	7	.	.	PUNCT
ftr-415	1782	1	the	the	DET
ftr-415	1782	2	irs	irs	PROPN
ftr-415	1782	3	reasoned	reason	VERB
ftr-415	1782	4	,	,	PUNCT
ftr-415	1782	5	as	as	SCONJ
ftr-415	1782	6	it	it	PRON
ftr-415	1782	7	did	do	VERB
ftr-415	1782	8	in	in	ADP
ftr-415	1782	9	rev	rev	PROPN
ftr-415	1782	10	.	.	PROPN
ftr-415	1782	11	rul	rul	PROPN
ftr-415	1782	12	.	.	PUNCT
ftr-415	1782	13	2001	2001	NUM
ftr-415	1782	14	-	-	SYM
ftr-415	1782	15	24	24	NUM
ftr-415	1782	16	,	,	PUNCT
ftr-415	1782	17	2001	2001	NUM
ftr-415	1782	18	-	-	SYM
ftr-415	1782	19	1	1	NUM
ftr-415	1782	20	c.b	c.b	PROPN
ftr-415	1782	21	.	.	PROPN
ftr-415	1782	22	1290	1290	NUM
ftr-415	1782	23	,	,	PUNCT
ftr-415	1782	24	that	that	SCONJ
ftr-415	1782	25	§	§	PROPN
ftr-415	1782	26	368(a)(2)(c	368(a)(2)(c	PROPN
ftr-415	1782	27	)	)	PUNCT
ftr-415	1782	28	is	be	AUX
ftr-415	1782	29	permissive	permissive	ADJ
ftr-415	1782	30	and	and	CCONJ
ftr-415	1782	31	not	not	PART
ftr-415	1782	32	restrictive	restrictive	ADJ
ftr-415	1782	33	;	;	PUNCT
ftr-415	1782	34	thus	thus	ADV
ftr-415	1782	35	the	the	DET
ftr-415	1782	36	lack	lack	NOUN
ftr-415	1782	37	of	of	ADP
ftr-415	1782	38	a	a	DET
ftr-415	1782	39	reference	reference	NOUN
ftr-415	1782	40	to	to	ADP
ftr-415	1782	41	§	§	PROPN
ftr-415	1782	42	368(a)(1)(d	368(a)(1)(d	PROPN
ftr-415	1782	43	)	)	PUNCT
ftr-415	1782	44	in	in	ADP
ftr-415	1782	45	§	§	PROPN
ftr-415	1782	46	368(a)(2)(c	368(a)(2)(c	PROPN
ftr-415	1782	47	)	)	PUNCT
ftr-415	1782	48	does	do	AUX
ftr-415	1782	49	not	not	PART
ftr-415	1782	50	indicate	indicate	VERB
ftr-415	1782	51	that	that	SCONJ
ftr-415	1782	52	such	such	DET
ftr-415	1782	53	a	a	DET
ftr-415	1782	54	transfer	transfer	NOUN
ftr-415	1782	55	following	follow	VERB
ftr-415	1782	56	a	a	DET
ftr-415	1782	57	transaction	transaction	NOUN
ftr-415	1782	58	that	that	PRON
ftr-415	1782	59	otherwise	otherwise	ADV
ftr-415	1782	60	qualifies	qualify	VERB
ftr-415	1782	61	as	as	ADP
ftr-415	1782	62	a	a	DET
ftr-415	1782	63	reorganization	reorganization	NOUN
ftr-415	1782	64	under	under	ADP
ftr-415	1782	65	§	§	PROPN
ftr-415	1782	66	368(a)(1)(d	368(a)(1)(d	PROPN
ftr-415	1782	67	)	)	PUNCT
ftr-415	1782	68	will	will	AUX
ftr-415	1782	69	prevent	prevent	VERB
ftr-415	1782	70	the	the	DET
ftr-415	1782	71	transaction	transaction	NOUN
ftr-415	1782	72	from	from	ADP
ftr-415	1782	73	qualifying	qualify	VERB
ftr-415	1782	74	.	.	PUNCT
ftr-415	1783	1	in	in	ADP
ftr-415	1783	2	addition	addition	NOUN
ftr-415	1783	3	,	,	PUNCT
ftr-415	1783	4	the	the	DET
ftr-415	1783	5	irs	irs	PROPN
ftr-415	1783	6	treated	treat	VERB
ftr-415	1783	7	the	the	DET
ftr-415	1783	8	parenthetical	parenthetical	ADJ
ftr-415	1783	9	exception	exception	NOUN
ftr-415	1783	10	in	in	ADP
ftr-415	1783	11	§	§	PROPN
ftr-415	1783	12	368(a)(2)(a	368(a)(2)(a	PROPN
ftr-415	1783	13	)	)	PUNCT
ftr-415	1783	14	,	,	PUNCT
ftr-415	1783	15	dealing	deal	VERB
ftr-415	1783	16	with	with	ADP
ftr-415	1783	17	the	the	DET
ftr-415	1783	18	overlap	overlap	NOUN
ftr-415	1783	19	of	of	ADP
ftr-415	1783	20	(	(	PUNCT
ftr-415	1783	21	c	c	NOUN
ftr-415	1783	22	)	)	PUNCT
ftr-415	1783	23	and	and	CCONJ
ftr-415	1783	24	(	(	PUNCT
ftr-415	1783	25	d	d	NOUN
ftr-415	1783	26	)	)	PUNCT
ftr-415	1783	27	reorganizations—“other	reorganizations—“other	ADP
ftr-415	1783	28	than	than	ADP
ftr-415	1783	29	for	for	ADP
ftr-415	1783	30	purposes	purpose	NOUN
ftr-415	1783	31	of	of	ADP
ftr-415	1783	32	[	[	X
ftr-415	1783	33	§	§	PROPN
ftr-415	1783	34	368(a)(2)(c)]”—as	368(a)(2)(c)]”—as	X
ftr-415	1783	35	“	"	PUNCT
ftr-415	1783	36	in	in	ADP
ftr-415	1783	37	the	the	DET
ftr-415	1783	38	same	same	ADJ
ftr-415	1783	39	spirit	spirit	NOUN
ftr-415	1783	40	as	as	ADP
ftr-415	1783	41	§	§	PROPN
ftr-415	1783	42	368(a)(2)(c	368(a)(2)(c	PROPN
ftr-415	1783	43	)	)	PUNCT
ftr-415	1783	44	,	,	PUNCT
ftr-415	1783	45	i.e.	i.e.	X
ftr-415	1783	46	,	,	PUNCT
ftr-415	1783	47	to	to	PART
ftr-415	1783	48	resolve	resolve	VERB
ftr-415	1783	49	doubts	doubt	NOUN
ftr-415	1783	50	about	about	ADP
ftr-415	1783	51	the	the	DET
ftr-415	1783	52	qualification	qualification	NOUN
ftr-415	1783	53	of	of	ADP
ftr-415	1783	54	transactions	transaction	NOUN
ftr-415	1783	55	as	as	ADP
ftr-415	1783	56	reorganizations	reorganization	NOUN
ftr-415	1783	57	,	,	PUNCT
ftr-415	1783	58	and	and	CCONJ
ftr-415	1783	59	.	.	PUNCT
ftr-415	1783	60	.	.	PUNCT
ftr-415	1783	61	.	.	PUNCT
ftr-415	1784	1	not	not	PART
ftr-415	1784	2	[	[	X
ftr-415	1784	3	to	to	PART
ftr-415	1784	4	]	]	PUNCT
ftr-415	1784	5	indicate	indicate	VERB
ftr-415	1784	6	that	that	SCONJ
ftr-415	1784	7	the	the	DET
ftr-415	1784	8	transfer	transfer	NOUN
ftr-415	1784	9	of	of	ADP
ftr-415	1784	10	assets	asset	NOUN
ftr-415	1784	11	to	to	ADP
ftr-415	1784	12	a	a	DET
ftr-415	1784	13	controlled	control	VERB
ftr-415	1784	14	subsidiary	subsidiary	NOUN
ftr-415	1784	15	necessarily	necessarily	ADV
ftr-415	1784	16	prevents	prevent	VERB
ftr-415	1784	17	a	a	DET
ftr-415	1784	18	transaction	transaction	NOUN
ftr-415	1784	19	from	from	ADP
ftr-415	1784	20	qualifying	qualify	VERB
ftr-415	1784	21	as	as	ADP
ftr-415	1784	22	a	a	DET
ftr-415	1784	23	reorganization	reorganization	NOUN
ftr-415	1784	24	under	under	ADP
ftr-415	1784	25	§	§	PROPN
ftr-415	1784	26	368(a)(1)(d	368(a)(1)(d	PROPN
ftr-415	1784	27	)	)	PUNCT
ftr-415	1784	28	.	.	PUNCT
ftr-415	1784	29	”	"	PUNCT
ftr-415	1785	1	7	7	X
ftr-415	1785	2	.	.	X
ftr-415	1785	3	merging	merge	VERB
ftr-415	1785	4	tax	tax	NOUN
ftr-415	1785	5	somethings	something	NOUN
ftr-415	1785	6	into	into	ADP
ftr-415	1785	7	tax	tax	NOUN
ftr-415	1785	8	nothings	nothing	NOUN
ftr-415	1785	9	is	be	AUX
ftr-415	1785	10	ok	ok	ADJ
ftr-415	1785	11	!	!	PUNCT
ftr-415	1786	1	t.d	t.d	PROPN
ftr-415	1786	2	.	.	PROPN
ftr-415	1786	3	9038	9038	NUM
ftr-415	1786	4	,	,	PUNCT
ftr-415	1786	5	statutory	statutory	ADJ
ftr-415	1786	6	mergers	merger	NOUN
ftr-415	1786	7	and	and	CCONJ
ftr-415	1786	8	consolidations	consolidation	NOUN
ftr-415	1786	9	,	,	PUNCT
ftr-415	1786	10	68	68	NUM
ftr-415	1786	11	f.r	f.r	NOUN
ftr-415	1786	12	.	.	PROPN
ftr-415	1786	13	3384	3384	NUM
ftr-415	1786	14	(	(	PUNCT
ftr-415	1786	15	1/24/03	1/24/03	NUM
ftr-415	1786	16	)	)	PUNCT
ftr-415	1786	17	,	,	PUNCT
ftr-415	1786	18	and	and	CCONJ
ftr-415	1786	19	reg126485	reg126485	NOUN
ftr-415	1786	20	-	-	PUNCT
ftr-415	1786	21	01	01	NUM
ftr-415	1786	22	,	,	PUNCT
ftr-415	1786	23	statutory	statutory	ADJ
ftr-415	1786	24	mergers	merger	NOUN
ftr-415	1786	25	and	and	CCONJ
ftr-415	1786	26	consolidations	consolidation	NOUN
ftr-415	1786	27	,	,	PUNCT
ftr-415	1786	28	68	68	NUM
ftr-415	1786	29	f.r	f.r	NOUN
ftr-415	1786	30	.	.	PUNCT
ftr-415	1786	31	3477	3477	NUM
ftr-415	1786	32	(	(	PUNCT
ftr-415	1786	33	1/24/03	1/24/03	NUM
ftr-415	1786	34	)	)	PUNCT
ftr-415	1786	35	.	.	PUNCT
ftr-415	1787	1	in	in	ADP
ftr-415	1787	2	reg-126485	reg-126485	NOUN
ftr-415	1787	3	-	-	PUNCT
ftr-415	1787	4	01	01	NUM
ftr-415	1787	5	,	,	PUNCT
ftr-415	1787	6	statutory	statutory	ADJ
ftr-415	1787	7	mergers	merger	NOUN
ftr-415	1787	8	and	and	CCONJ
ftr-415	1787	9	consolidations	consolidation	NOUN
ftr-415	1787	10	,	,	PUNCT
ftr-415	1787	11	66	66	NUM
ftr-415	1787	12	f.r	f.r	NOUN
ftr-415	1787	13	.	.	PROPN
ftr-415	1787	14	57400	57400	NUM
ftr-415	1787	15	(	(	PUNCT
ftr-415	1787	16	11/15/01	11/15/01	NUM
ftr-415	1787	17	)	)	PUNCT
ftr-415	1787	18	,	,	PUNCT
ftr-415	1787	19	the	the	DET
ftr-415	1787	20	treasury	treasury	PROPN
ftr-415	1787	21	department	department	PROPN
ftr-415	1787	22	withdrew	withdraw	VERB
ftr-415	1787	23	the	the	DET
ftr-415	1787	24	proposed	propose	VERB
ftr-415	1787	25	regulations	regulation	NOUN
ftr-415	1787	26	[	[	X
ftr-415	1787	27	reg106186	reg106186	ADJ
ftr-415	1787	28	-	-	PUNCT
ftr-415	1787	29	98	98	NUM
ftr-415	1787	30	,	,	PUNCT
ftr-415	1787	31	certain	certain	ADJ
ftr-415	1787	32	corporate	corporate	ADJ
ftr-415	1787	33	reorganizations	reorganization	NOUN
ftr-415	1787	34	involving	involve	VERB
ftr-415	1787	35	disregarded	disregarded	ADJ
ftr-415	1787	36	entities	entity	NOUN
ftr-415	1787	37	,	,	PUNCT
ftr-415	1787	38	65	65	NUM
ftr-415	1787	39	fr	fr	NUM
ftr-415	1787	40	31115	31115	NUM
ftr-415	1787	41	(	(	PUNCT
ftr-415	1787	42	5/16/00	5/16/00	NUM
ftr-415	1787	43	)	)	PUNCT
ftr-415	1787	44	]	]	PUNCT
ftr-415	1787	45	,	,	PUNCT
ftr-415	1787	46	which	which	PRON
ftr-415	1787	47	would	would	AUX
ftr-415	1787	48	have	have	AUX
ftr-415	1787	49	provided	provide	VERB
ftr-415	1787	50	that	that	SCONJ
ftr-415	1787	51	neither	neither	CCONJ
ftr-415	1787	52	the	the	DET
ftr-415	1787	53	merger	merger	NOUN
ftr-415	1787	54	of	of	ADP
ftr-415	1787	55	a	a	DET
ftr-415	1787	56	disregarded	disregarded	ADJ
ftr-415	1787	57	entity	entity	NOUN
ftr-415	1787	58	into	into	ADP
ftr-415	1787	59	a	a	DET
ftr-415	1787	60	corporation	corporation	NOUN
ftr-415	1787	61	nor	nor	CCONJ
ftr-415	1787	62	the	the	DET
ftr-415	1787	63	merger	merger	NOUN
ftr-415	1787	64	of	of	ADP
ftr-415	1787	65	a	a	DET
ftr-415	1787	66	target	target	NOUN
ftr-415	1787	67	corporation	corporation	NOUN
ftr-415	1787	68	into	into	ADP
ftr-415	1787	69	a	a	DET
ftr-415	1787	70	disregarded	disregarded	ADJ
ftr-415	1787	71	entity	entity	NOUN
ftr-415	1787	72	was	be	AUX
ftr-415	1787	73	a	a	DET
ftr-415	1787	74	statutory	statutory	ADJ
ftr-415	1787	75	merger	merger	NOUN
ftr-415	1787	76	qualifying	qualify	VERB
ftr-415	1787	77	as	as	ADP
ftr-415	1787	78	a	a	DET
ftr-415	1787	79	reorganization	reorganization	NOUN
ftr-415	1787	80	under	under	ADP
ftr-415	1787	81	§	§	PROPN
ftr-415	1787	82	368(a)(1)(a	368(a)(1)(a	NUM
ftr-415	1787	83	)	)	PUNCT
ftr-415	1787	84	,	,	PUNCT
ftr-415	1787	85	and	and	CCONJ
ftr-415	1787	86	proposed	propose	VERB
ftr-415	1787	87	more	more	ADJ
ftr-415	1787	88	liberal	liberal	ADJ
ftr-415	1787	89	regulations	regulation	NOUN
ftr-415	1787	90	[	[	X
ftr-415	1787	91	prop	prop	NOUN
ftr-415	1787	92	.	.	PUNCT
ftr-415	1788	1	reg	reg	NOUN
ftr-415	1788	2	.	.	PUNCT
ftr-415	1789	1	§	§	PROPN
ftr-415	1789	2	1.368	1.368	NUM
ftr-415	1789	3	-	-	PUNCT
ftr-415	1789	4	2(b)(1	2(b)(1	NUM
ftr-415	1789	5	)	)	PUNCT
ftr-415	1789	6	]	]	PUNCT
ftr-415	1789	7	.	.	PUNCT
ftr-415	1790	1	under	under	ADP
ftr-415	1790	2	the	the	DET
ftr-415	1790	3	2001	2001	NUM
ftr-415	1790	4	proposed	propose	VERB
ftr-415	1790	5	regulations	regulation	NOUN
ftr-415	1790	6	,	,	PUNCT
ftr-415	1790	7	a	a	DET
ftr-415	1790	8	merger	merger	NOUN
ftr-415	1790	9	of	of	ADP
ftr-415	1790	10	a	a	DET
ftr-415	1790	11	corporation	corporation	NOUN
ftr-415	1790	12	into	into	ADP
ftr-415	1790	13	a	a	DET
ftr-415	1790	14	disregarded	disregarded	ADJ
ftr-415	1790	15	entity	entity	NOUN
ftr-415	1790	16	that	that	PRON
ftr-415	1790	17	is	be	AUX
ftr-415	1790	18	wholly	wholly	ADV
ftr-415	1790	19	owned	own	VERB
ftr-415	1790	20	by	by	ADP
ftr-415	1790	21	another	another	DET
ftr-415	1790	22	corporation	corporation	NOUN
ftr-415	1790	23	could	could	AUX
ftr-415	1790	24	qualify	qualify	VERB
ftr-415	1790	25	as	as	ADP
ftr-415	1790	26	a	a	DET
ftr-415	1790	27	type	type	NOUN
ftr-415	1790	28	(	(	PUNCT
ftr-415	1790	29	a	a	NOUN
ftr-415	1790	30	)	)	PUNCT
ftr-415	1790	31	merger	merger	NOUN
ftr-415	1790	32	.	.	PUNCT
ftr-415	1791	1	the	the	DET
ftr-415	1791	2	treasury	treasury	PROPN
ftr-415	1791	3	department	department	PROPN
ftr-415	1791	4	has	have	AUX
ftr-415	1791	5	now	now	ADV
ftr-415	1791	6	promulgated	promulgate	VERB
ftr-415	1791	7	the	the	DET
ftr-415	1791	8	2001	2001	NUM
ftr-415	1791	9	proposed	propose	VERB
ftr-415	1791	10	regulations	regulation	NOUN
ftr-415	1791	11	,	,	PUNCT
ftr-415	1791	12	with	with	ADP
ftr-415	1791	13	some	some	DET
ftr-415	1791	14	modifications	modification	NOUN
ftr-415	1791	15	,	,	PUNCT
ftr-415	1791	16	as	as	ADP
ftr-415	1791	17	temp	temp	NOUN
ftr-415	1791	18	.	.	PUNCT
ftr-415	1792	1	reg	reg	NOUN
ftr-415	1792	2	.	.	PUNCT
ftr-415	1793	1	§	§	PROPN
ftr-415	1793	2	1.1368	1.1368	NUM
ftr-415	1793	3	-	-	PUNCT
ftr-415	1793	4	2t(b	2t(b	NUM
ftr-415	1793	5	)	)	PUNCT
ftr-415	1793	6	and	and	CCONJ
ftr-415	1793	7	simultaneously	simultaneously	ADV
ftr-415	1793	8	published	publish	VERB
ftr-415	1793	9	new	new	ADJ
ftr-415	1793	10	identical	identical	ADJ
ftr-415	1793	11	proposed	propose	VERB
ftr-415	1793	12	regulations	regulation	NOUN
ftr-415	1793	13	.	.	PUNCT
ftr-415	1793	14	!	!	PUNCT
ftr-415	1794	1	the	the	DET
ftr-415	1794	2	main	main	ADJ
ftr-415	1794	3	point	point	NOUN
ftr-415	1794	4	of	of	ADP
ftr-415	1794	5	the	the	DET
ftr-415	1794	6	regulations	regulation	NOUN
ftr-415	1794	7	is	be	AUX
ftr-415	1794	8	that	that	SCONJ
ftr-415	1794	9	the	the	DET
ftr-415	1794	10	merger	merger	NOUN
ftr-415	1794	11	of	of	ADP
ftr-415	1794	12	a	a	DET
ftr-415	1794	13	target	target	NOUN
ftr-415	1794	14	corporation	corporation	NOUN
ftr-415	1794	15	into	into	ADP
ftr-415	1794	16	an	an	DET
ftr-415	1794	17	llc	llc	NOUN
ftr-415	1794	18	wholly	wholly	ADV
ftr-415	1794	19	owned	own	VERB
ftr-415	1794	20	by	by	ADP
ftr-415	1794	21	another	another	DET
ftr-415	1794	22	corporation	corporation	NOUN
ftr-415	1794	23	(	(	PUNCT
ftr-415	1794	24	thereby	thereby	ADV
ftr-415	1794	25	rendering	render	VERB
ftr-415	1794	26	the	the	DET
ftr-415	1794	27	llc	llc	PROPN
ftr-415	1794	28	a	a	DET
ftr-415	1794	29	disregarded	disregarded	ADJ
ftr-415	1794	30	entity	entity	NOUN
ftr-415	1794	31	)	)	PUNCT
ftr-415	1794	32	can	can	AUX
ftr-415	1794	33	qualify	qualify	VERB
ftr-415	1794	34	as	as	ADP
ftr-415	1794	35	a	a	DET
ftr-415	1794	36	type	type	NOUN
ftr-415	1794	37	(	(	PUNCT
ftr-415	1794	38	a	a	NOUN
ftr-415	1794	39	)	)	PUNCT
ftr-415	1794	40	reorganization	reorganization	NOUN
ftr-415	1794	41	[	[	X
ftr-415	1794	42	and	and	CCONJ
ftr-415	1794	43	under	under	ADP
ftr-415	1794	44	more	more	ADJ
ftr-415	1794	45	complex	complex	ADJ
ftr-415	1794	46	structures	structure	NOUN
ftr-415	1794	47	as	as	ADP
ftr-415	1794	48	a	a	DET
ftr-415	1794	49	triangular	triangular	NOUN
ftr-415	1794	50	reorganization	reorganization	NOUN
ftr-415	1794	51	,	,	PUNCT
ftr-415	1794	52	that	that	SCONJ
ftr-415	1794	53	the	the	DET
ftr-415	1794	54	merger	merger	NOUN
ftr-415	1794	55	of	of	ADP
ftr-415	1794	56	a	a	DET
ftr-415	1794	57	corporation	corporation	NOUN
ftr-415	1794	58	into	into	ADP
ftr-415	1794	59	a	a	DET
ftr-415	1794	60	q	q	NOUN
ftr-415	1794	61	-	-	PUNCT
ftr-415	1794	62	sub	sub	NOUN
ftr-415	1794	63	[	[	X
ftr-415	1794	64	also	also	ADV
ftr-415	1794	65	a	a	DET
ftr-415	1794	66	disregarded	disregarded	ADJ
ftr-415	1794	67	entity	entity	NOUN
ftr-415	1794	68	]	]	PUNCT
ftr-415	1794	69	can	can	AUX
ftr-415	1794	70	qualify	qualify	VERB
ftr-415	1794	71	as	as	ADP
ftr-415	1794	72	a	a	DET
ftr-415	1794	73	type	type	NOUN
ftr-415	1794	74	(	(	PUNCT
ftr-415	1794	75	a	a	NOUN
ftr-415	1794	76	)	)	PUNCT
ftr-415	1794	77	reorganization	reorganization	NOUN
ftr-415	1794	78	,	,	PUNCT
ftr-415	1794	79	and	and	CCONJ
ftr-415	1794	80	that	that	SCONJ
ftr-415	1794	81	a	a	DET
ftr-415	1794	82	merger	merger	NOUN
ftr-415	1794	83	into	into	ADP
ftr-415	1794	84	a	a	DET
ftr-415	1794	85	qualified	qualified	ADJ
ftr-415	1794	86	reit	reit	NOUN
ftr-415	1794	87	subsidiary	subsidiary	NOUN
ftr-415	1794	88	can	can	AUX
ftr-415	1794	89	qualify	qualify	VERB
ftr-415	1794	90	as	as	ADP
ftr-415	1794	91	a	a	DET
ftr-415	1794	92	type	type	NOUN
ftr-415	1794	93	(	(	PUNCT
ftr-415	1794	94	a	a	NOUN
ftr-415	1794	95	)	)	PUNCT
ftr-415	1794	96	reorganization	reorganization	NOUN
ftr-415	1794	97	.	.	PUNCT
ftr-415	1794	98	!	!	PUNCT
ftr-415	1795	1	nevertheless	nevertheless	ADV
ftr-415	1795	2	,	,	PUNCT
ftr-415	1795	3	the	the	DET
ftr-415	1795	4	new	new	ADJ
ftr-415	1795	5	regulations	regulation	NOUN
ftr-415	1795	6	introduce	introduce	VERB
ftr-415	1795	7	significant	significant	ADJ
ftr-415	1795	8	definitional	definitional	ADJ
ftr-415	1795	9	jargon	jargon	NOUN
ftr-415	1795	10	.	.	PUNCT
ftr-415	1796	1	the	the	DET
ftr-415	1796	2	term	term	NOUN
ftr-415	1796	3	“	"	PUNCT
ftr-415	1796	4	disregarded	disregarded	ADJ
ftr-415	1796	5	entity	entity	NOUN
ftr-415	1796	6	”	"	PUNCT
ftr-415	1796	7	means	mean	VERB
ftr-415	1796	8	a	a	DET
ftr-415	1796	9	business	business	NOUN
ftr-415	1796	10	entity	entity	NOUN
ftr-415	1796	11	(	(	PUNCT
ftr-415	1796	12	as	as	SCONJ
ftr-415	1796	13	defined	define	VERB
ftr-415	1796	14	in	in	ADP
ftr-415	1796	15	reg	reg	NOUN
ftr-415	1796	16	.	.	PUNCT
ftr-415	1797	1	§	§	PROPN
ftr-415	1797	2	301.7701	301.7701	NUM
ftr-415	1797	3	-	-	SYM
ftr-415	1797	4	2(a	2(a	NUM
ftr-415	1797	5	)	)	PUNCT
ftr-415	1797	6	)	)	PUNCT
ftr-415	1798	1	that	that	PRON
ftr-415	1798	2	is	be	AUX
ftr-415	1798	3	disregarded	disregard	VERB
ftr-415	1798	4	as	as	ADP
ftr-415	1798	5	an	an	DET
ftr-415	1798	6	entity	entity	NOUN
ftr-415	1798	7	separate	separate	ADJ
ftr-415	1798	8	from	from	ADP
ftr-415	1798	9	its	its	PRON
ftr-415	1798	10	owner	owner	NOUN
ftr-415	1798	11	for	for	ADP
ftr-415	1798	12	federal	federal	ADJ
ftr-415	1798	13	tax	tax	NOUN
ftr-415	1798	14	purposes	purpose	NOUN
ftr-415	1798	15	,	,	PUNCT
ftr-415	1798	16	including	include	VERB
ftr-415	1798	17	single	single	ADJ
ftr-415	1798	18	member	member	NOUN
ftr-415	1798	19	corporate	corporate	NOUN
ftr-415	1798	20	-	-	PUNCT
ftr-415	1798	21	owned	own	VERB
ftr-415	1798	22	llcs	llcs	NOUN
ftr-415	1798	23	,	,	PUNCT
ftr-415	1798	24	qualified	qualified	ADJ
ftr-415	1798	25	reit	reit	NOUN
ftr-415	1798	26	subsidiaries	subsidiary	NOUN
ftr-415	1798	27	,	,	PUNCT
ftr-415	1798	28	and	and	CCONJ
ftr-415	1798	29	q	q	NOUN
ftr-415	1798	30	-	-	PUNCT
ftr-415	1798	31	subs	sub	NOUN
ftr-415	1798	32	.	.	PUNCT
ftr-415	1799	1	“	"	PUNCT
ftr-415	1799	2	combining	combine	VERB
ftr-415	1799	3	entity	entity	NOUN
ftr-415	1799	4	”	"	PUNCT
ftr-415	1799	5	means	mean	VERB
ftr-415	1799	6	a	a	DET
ftr-415	1799	7	corporation	corporation	NOUN
ftr-415	1799	8	(	(	PUNCT
ftr-415	1799	9	as	as	SCONJ
ftr-415	1799	10	defined	define	VERB
ftr-415	1799	11	in	in	ADP
ftr-415	1799	12	reg	reg	NOUN
ftr-415	1799	13	.	.	PUNCT
ftr-415	1800	1	§	§	PROPN
ftr-415	1800	2	301.7701	301.7701	NUM
ftr-415	1800	3	-	-	SYM
ftr-415	1800	4	2(b	2(b	NUM
ftr-415	1800	5	)	)	PUNCT
ftr-415	1800	6	)	)	PUNCT
ftr-415	1801	1	that	that	PRON
ftr-415	1801	2	is	be	AUX
ftr-415	1801	3	not	not	PART
ftr-415	1801	4	a	a	DET
ftr-415	1801	5	disregarded	disregarded	ADJ
ftr-415	1801	6	entity	entity	NOUN
ftr-415	1801	7	.	.	PUNCT
ftr-415	1802	1	“	"	PUNCT
ftr-415	1802	2	combining	combine	VERB
ftr-415	1802	3	unit	unit	NOUN
ftr-415	1802	4	”	"	PUNCT
ftr-415	1802	5	means	mean	VERB
ftr-415	1802	6	a	a	DET
ftr-415	1802	7	combining	combine	VERB
ftr-415	1802	8	entity	entity	NOUN
ftr-415	1802	9	and	and	CCONJ
ftr-415	1802	10	all	all	DET
ftr-415	1802	11	disregarded	disregarded	ADJ
ftr-415	1802	12	entities	entity	NOUN
ftr-415	1802	13	,	,	PUNCT
ftr-415	1802	14	if	if	SCONJ
ftr-415	1802	15	any	any	PRON
ftr-415	1802	16	,	,	PUNCT
ftr-415	1802	17	the	the	DET
ftr-415	1802	18	assets	asset	NOUN
ftr-415	1802	19	of	of	ADP
ftr-415	1802	20	which	which	PRON
ftr-415	1802	21	are	be	AUX
ftr-415	1802	22	treated	treat	VERB
ftr-415	1802	23	as	as	SCONJ
ftr-415	1802	24	owned	own	VERB
ftr-415	1802	25	by	by	ADP
ftr-415	1802	26	such	such	ADJ
ftr-415	1802	27	combining	combine	VERB
ftr-415	1802	28	entity	entity	NOUN
ftr-415	1802	29	for	for	ADP
ftr-415	1802	30	federal	federal	ADJ
ftr-415	1802	31	tax	tax	NOUN
ftr-415	1802	32	purposes	purpose	NOUN
ftr-415	1802	33	.	.	PUNCT
ftr-415	1803	1	under	under	ADP
ftr-415	1803	2	the	the	DET
ftr-415	1803	3	proposed	propose	VERB
ftr-415	1803	4	regulations	regulation	NOUN
ftr-415	1803	5	,	,	PUNCT
ftr-415	1803	6	a	a	DET
ftr-415	1803	7	statutory	statutory	ADJ
ftr-415	1803	8	merger	merger	NOUN
ftr-415	1803	9	or	or	CCONJ
ftr-415	1803	10	consolidation	consolidation	NOUN
ftr-415	1803	11	under	under	ADP
ftr-415	1803	12	§	§	PROPN
ftr-415	1803	13	368(a)(1)(a	368(a)(1)(a	NUM
ftr-415	1803	14	)	)	PUNCT
ftr-415	1803	15	must	must	AUX
ftr-415	1803	16	be	be	AUX
ftr-415	1803	17	effected	effect	VERB
ftr-415	1803	18	pursuant	pursuant	ADJ
ftr-415	1803	19	to	to	ADP
ftr-415	1803	20	the	the	DET
ftr-415	1803	21	laws	law	NOUN
ftr-415	1803	22	of	of	ADP
ftr-415	1803	23	the	the	DET
ftr-415	1803	24	united	united	PROPN
ftr-415	1803	25	states	states	PROPN
ftr-415	1803	26	,	,	PUNCT
ftr-415	1803	27	a	a	DET
ftr-415	1803	28	state	state	NOUN
ftr-415	1803	29	,	,	PUNCT
ftr-415	1803	30	or	or	CCONJ
ftr-415	1803	31	the	the	DET
ftr-415	1803	32	district	district	NOUN
ftr-415	1803	33	of	of	ADP
ftr-415	1803	34	columbia	columbia	PROPN
ftr-415	1803	35	.	.	PUNCT
ftr-415	1804	1	[	[	X
ftr-415	1804	2	foreign	foreign	ADJ
ftr-415	1804	3	statutory	statutory	ADJ
ftr-415	1804	4	mergers	merger	NOUN
ftr-415	1804	5	still	still	ADV
ftr-415	1804	6	do	do	AUX
ftr-415	1804	7	not	not	PART
ftr-415	1804	8	qualify	qualify	VERB
ftr-415	1804	9	,	,	PUNCT
ftr-415	1804	10	but	but	CCONJ
ftr-415	1804	11	the	the	DET
ftr-415	1804	12	domestic	domestic	ADJ
ftr-415	1804	13	statute	statute	NOUN
ftr-415	1804	14	no	no	ADV
ftr-415	1804	15	longer	long	ADV
ftr-415	1804	16	needs	need	VERB
ftr-415	1804	17	to	to	PART
ftr-415	1804	18	be	be	AUX
ftr-415	1804	19	a	a	DET
ftr-415	1804	20	“	"	PUNCT
ftr-415	1804	21	corporate	corporate	ADJ
ftr-415	1804	22	”	"	PUNCT
ftr-415	1804	23	law	law	NOUN
ftr-415	1804	24	.	.	PUNCT
ftr-415	1804	25	]	]	PUNCT
ftr-415	1805	1	all	all	PRON
ftr-415	1805	2	of	of	ADP
ftr-415	1805	3	the	the	DET
ftr-415	1805	4	following	follow	VERB
ftr-415	1805	5	events	event	NOUN
ftr-415	1805	6	must	must	AUX
ftr-415	1805	7	occur	occur	VERB
ftr-415	1805	8	simultaneously	simultaneously	ADV
ftr-415	1805	9	:	:	PUNCT
ftr-415	1805	10	(	(	PUNCT
ftr-415	1805	11	1	1	X
ftr-415	1805	12	)	)	PUNCT
ftr-415	1805	13	all	all	PRON
ftr-415	1805	14	of	of	ADP
ftr-415	1805	15	the	the	DET
ftr-415	1805	16	assets	asset	NOUN
ftr-415	1805	17	(	(	PUNCT
ftr-415	1805	18	other	other	ADJ
ftr-415	1805	19	than	than	ADP
ftr-415	1805	20	those	those	PRON
ftr-415	1805	21	distributed	distribute	VERB
ftr-415	1805	22	in	in	ADP
ftr-415	1805	23	the	the	DET
ftr-415	1805	24	transaction	transaction	NOUN
ftr-415	1805	25	)	)	PUNCT
ftr-415	1805	26	and	and	CCONJ
ftr-415	1805	27	liabilities	liability	NOUN
ftr-415	1805	28	(	(	PUNCT
ftr-415	1805	29	except	except	SCONJ
ftr-415	1805	30	to	to	ADP
ftr-415	1805	31	the	the	DET
ftr-415	1805	32	extent	extent	NOUN
ftr-415	1805	33	satisfied	satisfied	ADJ
ftr-415	1805	34	or	or	CCONJ
ftr-415	1805	35	discharged	discharge	VERB
ftr-415	1805	36	in	in	ADP
ftr-415	1805	37	the	the	DET
ftr-415	1805	38	transaction	transaction	NOUN
ftr-415	1805	39	)	)	PUNCT
ftr-415	1805	40	of	of	ADP
ftr-415	1805	41	each	each	DET
ftr-415	1805	42	member	member	NOUN
ftr-415	1805	43	of	of	ADP
ftr-415	1805	44	one	one	NUM
ftr-415	1805	45	or	or	CCONJ
ftr-415	1805	46	more	more	ADV
ftr-415	1805	47	combining	combine	VERB
ftr-415	1805	48	units	unit	NOUN
ftr-415	1805	49	(	(	PUNCT
ftr-415	1805	50	each	each	PRON
ftr-415	1805	51	a	a	DET
ftr-415	1805	52	transferor	transferor	NOUN
ftr-415	1805	53	144	144	NUM
ftr-415	1805	54	florida	florida	PROPN
ftr-415	1805	55	tax	tax	NOUN
ftr-415	1805	56	review	review	NOUN
ftr-415	1806	1	[	[	X
ftr-415	1806	2	vol.6	vol.6	NUM
ftr-415	1806	3	:	:	PUNCT
ftr-415	1806	4	si	si	PROPN
ftr-415	1806	5	unit	unit	NOUN
ftr-415	1806	6	)	)	PUNCT
ftr-415	1806	7	become	become	VERB
ftr-415	1806	8	the	the	DET
ftr-415	1806	9	assets	asset	NOUN
ftr-415	1806	10	and	and	CCONJ
ftr-415	1806	11	liabilities	liability	NOUN
ftr-415	1806	12	of	of	ADP
ftr-415	1806	13	one	one	NUM
ftr-415	1806	14	or	or	CCONJ
ftr-415	1806	15	more	more	ADJ
ftr-415	1806	16	members	member	NOUN
ftr-415	1806	17	of	of	ADP
ftr-415	1806	18	one	one	NUM
ftr-415	1806	19	other	other	ADJ
ftr-415	1806	20	combining	combine	VERB
ftr-415	1806	21	unit	unit	NOUN
ftr-415	1806	22	(	(	PUNCT
ftr-415	1806	23	the	the	DET
ftr-415	1806	24	transferee	transferee	PROPN
ftr-415	1806	25	unit	unit	NOUN
ftr-415	1806	26	)	)	PUNCT
ftr-415	1806	27	;	;	PUNCT
ftr-415	1806	28	and	and	CCONJ
ftr-415	1806	29	(	(	PUNCT
ftr-415	1806	30	2	2	X
ftr-415	1806	31	)	)	PUNCT
ftr-415	1806	32	the	the	DET
ftr-415	1806	33	combining	combine	VERB
ftr-415	1806	34	entity	entity	NOUN
ftr-415	1806	35	of	of	ADP
ftr-415	1806	36	each	each	DET
ftr-415	1806	37	transferor	transferor	NOUN
ftr-415	1806	38	unit	unit	NOUN
ftr-415	1806	39	ceases	cease	VERB
ftr-415	1806	40	its	its	PRON
ftr-415	1806	41	separate	separate	ADJ
ftr-415	1806	42	legal	legal	ADJ
ftr-415	1806	43	existence	existence	NOUN
ftr-415	1807	1	[	[	X
ftr-415	1807	2	although	although	SCONJ
ftr-415	1807	3	its	its	PRON
ftr-415	1807	4	formal	formal	ADJ
ftr-415	1807	5	existence	existence	NOUN
ftr-415	1807	6	can	can	AUX
ftr-415	1807	7	continue	continue	VERB
ftr-415	1807	8	under	under	ADP
ftr-415	1807	9	state	state	NOUN
ftr-415	1807	10	law	law	NOUN
ftr-415	1807	11	for	for	ADP
ftr-415	1807	12	certain	certain	ADJ
ftr-415	1807	13	limited	limited	ADJ
ftr-415	1807	14	purposes	purpose	NOUN
ftr-415	1807	15	that	that	PRON
ftr-415	1807	16	are	be	AUX
ftr-415	1807	17	not	not	PART
ftr-415	1807	18	inconsistent	inconsistent	ADJ
ftr-415	1807	19	with	with	ADP
ftr-415	1807	20	the	the	DET
ftr-415	1807	21	“	"	PUNCT
ftr-415	1807	22	all	all	PRON
ftr-415	1807	23	of	of	ADP
ftr-415	1807	24	the	the	DET
ftr-415	1807	25	assets	asset	NOUN
ftr-415	1807	26	”	"	PUNCT
ftr-415	1807	27	requirement	requirement	NOUN
ftr-415	1807	28	.	.	PUNCT
ftr-415	1808	1	]	]	X
ftr-415	1808	2	.	.	PUNCT
ftr-415	1809	1	the	the	DET
ftr-415	1809	2	examples	example	NOUN
ftr-415	1809	3	provide	provide	VERB
ftr-415	1809	4	all	all	PRON
ftr-415	1809	5	of	of	ADP
ftr-415	1809	6	the	the	DET
ftr-415	1809	7	details	detail	NOUN
ftr-415	1809	8	of	of	ADP
ftr-415	1809	9	the	the	DET
ftr-415	1809	10	rules	rule	NOUN
ftr-415	1809	11	:	:	PUNCT
ftr-415	1809	12	divisive	divisive	ADJ
ftr-415	1809	13	mergers	merger	NOUN
ftr-415	1809	14	[	[	X
ftr-415	1809	15	see	see	INTJ
ftr-415	1809	16	rev	rev	PROPN
ftr-415	1809	17	.	.	PROPN
ftr-415	1809	18	rul	rul	PROPN
ftr-415	1809	19	.	.	PUNCT
ftr-415	1809	20	2000	2000	NUM
ftr-415	1809	21	-	-	SYM
ftr-415	1809	22	5	5	NUM
ftr-415	1809	23	,	,	PUNCT
ftr-415	1809	24	2000	2000	NUM
ftr-415	1809	25	-	-	SYM
ftr-415	1809	26	1	1	NUM
ftr-415	1809	27	c.b	c.b	PROPN
ftr-415	1809	28	.	.	PROPN
ftr-415	1809	29	436	436	NUM
ftr-415	1809	30	]	]	PUNCT
ftr-415	1809	31	can	can	AUX
ftr-415	1809	32	not	not	PART
ftr-415	1809	33	qualify	qualify	VERB
ftr-415	1809	34	(	(	PUNCT
ftr-415	1809	35	ex	ex	X
ftr-415	1809	36	.	.	NOUN
ftr-415	1809	37	1	1	NUM
ftr-415	1809	38	)	)	PUNCT
ftr-415	1809	39	;	;	PUNCT
ftr-415	1809	40	forward	forward	ADV
ftr-415	1809	41	triangular	triangular	NOUN
ftr-415	1809	42	mergers	merger	NOUN
ftr-415	1809	43	(	(	PUNCT
ftr-415	1809	44	into	into	ADP
ftr-415	1809	45	a	a	DET
ftr-415	1809	46	disregarded	disregarded	ADJ
ftr-415	1809	47	entity	entity	NOUN
ftr-415	1809	48	owned	own	VERB
ftr-415	1809	49	by	by	ADP
ftr-415	1809	50	a	a	DET
ftr-415	1809	51	subsidiary	subsidiary	NOUN
ftr-415	1809	52	)	)	PUNCT
ftr-415	1809	53	are	be	AUX
ftr-415	1809	54	allowed	allow	VERB
ftr-415	1809	55	(	(	PUNCT
ftr-415	1809	56	ex	ex	NOUN
ftr-415	1809	57	.	.	NOUN
ftr-415	1809	58	2	2	NUM
ftr-415	1809	59	&	&	CCONJ
ftr-415	1809	60	4	4	NUM
ftr-415	1809	61	)	)	PUNCT
ftr-415	1809	62	;	;	PUNCT
ftr-415	1809	63	the	the	DET
ftr-415	1809	64	merger	merger	NOUN
ftr-415	1809	65	of	of	ADP
ftr-415	1809	66	a	a	DET
ftr-415	1809	67	target	target	NOUN
ftr-415	1809	68	s	s	PART
ftr-415	1809	69	corporation	corporation	NOUN
ftr-415	1809	70	that	that	PRON
ftr-415	1809	71	owns	own	VERB
ftr-415	1809	72	a	a	DET
ftr-415	1809	73	q	q	NOUN
ftr-415	1809	74	-	-	PUNCT
ftr-415	1809	75	sub	sub	NOUN
ftr-415	1809	76	into	into	ADP
ftr-415	1809	77	a	a	DET
ftr-415	1809	78	disregarded	disregarded	ADJ
ftr-415	1809	79	entity	entity	NOUN
ftr-415	1809	80	owned	own	VERB
ftr-415	1809	81	by	by	ADP
ftr-415	1809	82	a	a	DET
ftr-415	1809	83	c	c	NOUN
ftr-415	1809	84	corporation	corporation	NOUN
ftr-415	1809	85	qualifies	qualify	VERB
ftr-415	1809	86	as	as	ADP
ftr-415	1809	87	to	to	ADP
ftr-415	1809	88	both	both	CCONJ
ftr-415	1809	89	the	the	DET
ftr-415	1809	90	target	target	NOUN
ftr-415	1809	91	s	s	PART
ftr-415	1809	92	corporation	corporation	NOUN
ftr-415	1809	93	and	and	CCONJ
ftr-415	1809	94	its	its	PRON
ftr-415	1809	95	q	q	NOUN
ftr-415	1809	96	-	-	PUNCT
ftr-415	1809	97	sub	sub	NOUN
ftr-415	1809	98	(	(	PUNCT
ftr-415	1809	99	ex	ex	NOUN
ftr-415	1809	100	.	.	NOUN
ftr-415	1809	101	3	3	NUM
ftr-415	1809	102	)	)	PUNCT
ftr-415	1809	103	;	;	PUNCT
ftr-415	1809	104	the	the	DET
ftr-415	1809	105	owner	owner	NOUN
ftr-415	1809	106	of	of	ADP
ftr-415	1809	107	the	the	DET
ftr-415	1809	108	disregarded	disregarded	ADJ
ftr-415	1809	109	entity	entity	NOUN
ftr-415	1809	110	must	must	AUX
ftr-415	1809	111	be	be	AUX
ftr-415	1809	112	a	a	DET
ftr-415	1809	113	corporation	corporation	NOUN
ftr-415	1809	114	(	(	PUNCT
ftr-415	1809	115	ex	ex	NOUN
ftr-415	1809	116	.	.	NOUN
ftr-415	1809	117	5	5	NUM
ftr-415	1809	118	)	)	PUNCT
ftr-415	1809	119	;	;	PUNCT
ftr-415	1809	120	mergers	merger	NOUN
ftr-415	1809	121	of	of	ADP
ftr-415	1809	122	disregarded	disregarded	ADJ
ftr-415	1809	123	entities	entity	NOUN
ftr-415	1809	124	into	into	ADP
ftr-415	1809	125	corporations	corporation	NOUN
ftr-415	1809	126	do	do	AUX
ftr-415	1809	127	not	not	PART
ftr-415	1809	128	qualify	qualify	VERB
ftr-415	1809	129	(	(	PUNCT
ftr-415	1809	130	ex	ex	NOUN
ftr-415	1809	131	.	.	NOUN
ftr-415	1809	132	6	6	NUM
ftr-415	1809	133	)	)	PUNCT
ftr-415	1809	134	;	;	PUNCT
ftr-415	1809	135	none	none	NOUN
ftr-415	1809	136	of	of	ADP
ftr-415	1809	137	the	the	DET
ftr-415	1809	138	consideration	consideration	NOUN
ftr-415	1809	139	received	receive	VERB
ftr-415	1809	140	by	by	ADP
ftr-415	1809	141	the	the	DET
ftr-415	1809	142	target	target	NOUN
ftr-415	1809	143	shareholders	shareholder	NOUN
ftr-415	1809	144	may	may	AUX
ftr-415	1809	145	be	be	AUX
ftr-415	1809	146	interests	interest	NOUN
ftr-415	1809	147	in	in	ADP
ftr-415	1809	148	the	the	DET
ftr-415	1809	149	disregarded	disregarded	ADJ
ftr-415	1809	150	entity	entity	NOUN
ftr-415	1809	151	(	(	PUNCT
ftr-415	1809	152	ex	ex	NOUN
ftr-415	1809	153	.	.	NOUN
ftr-415	1809	154	7	7	NUM
ftr-415	1809	155	)	)	PUNCT
ftr-415	1809	156	;	;	PUNCT
ftr-415	1809	157	and	and	CCONJ
ftr-415	1809	158	the	the	DET
ftr-415	1809	159	target	target	NOUN
ftr-415	1809	160	can	can	AUX
ftr-415	1809	161	be	be	AUX
ftr-415	1809	162	tailored	tailor	VERB
ftr-415	1809	163	by	by	ADP
ftr-415	1809	164	selling	sell	VERB
ftr-415	1809	165	assets	asset	NOUN
ftr-415	1809	166	and	and	CCONJ
ftr-415	1809	167	distributing	distribute	VERB
ftr-415	1809	168	proceeds	proceed	NOUN
ftr-415	1809	169	,	,	PUNCT
ftr-415	1809	170	as	as	ADV
ftr-415	1809	171	long	long	ADV
ftr-415	1809	172	as	as	SCONJ
ftr-415	1809	173	all	all	PRON
ftr-415	1809	174	of	of	ADP
ftr-415	1809	175	the	the	DET
ftr-415	1809	176	remaining	remain	VERB
ftr-415	1809	177	assets	asset	NOUN
ftr-415	1809	178	are	be	AUX
ftr-415	1809	179	transferred	transfer	VERB
ftr-415	1809	180	to	to	ADP
ftr-415	1809	181	the	the	DET
ftr-415	1809	182	disregarded	disregarded	ADJ
ftr-415	1809	183	entity	entity	NOUN
ftr-415	1809	184	in	in	ADP
ftr-415	1809	185	the	the	DET
ftr-415	1809	186	merger	merger	NOUN
ftr-415	1809	187	(	(	PUNCT
ftr-415	1809	188	ex	ex	X
ftr-415	1809	189	.	.	NOUN
ftr-415	1809	190	8)	8)	NUM
ftr-415	1809	191	.	.	PUNCT
ftr-415	1809	192	!	!	PUNCT
ftr-415	1810	1	these	these	DET
ftr-415	1810	2	regulations	regulation	NOUN
ftr-415	1810	3	became	become	VERB
ftr-415	1810	4	effective	effective	ADJ
ftr-415	1810	5	on	on	ADP
ftr-415	1810	6	1/24/03	1/24/03	NUM
ftr-415	1810	7	.	.	PUNCT
ftr-415	1811	1	g.	g.	PROPN
ftr-415	1811	2	personal	personal	ADJ
ftr-415	1811	3	holding	hold	VERB
ftr-415	1811	4	companies	company	NOUN
ftr-415	1811	5	and	and	CCONJ
ftr-415	1811	6	accumulated	accumulate	VERB
ftr-415	1811	7	earnings	earning	NOUN
ftr-415	1811	8	tax	tax	NOUN
ftr-415	1811	9	1	1	NUM
ftr-415	1811	10	.	.	PUNCT
ftr-415	1812	1	“	"	PUNCT
ftr-415	1812	2	accrued	accrue	VERB
ftr-415	1812	3	”	"	PUNCT
ftr-415	1812	4	tax	tax	NOUN
ftr-415	1812	5	liabilities	liability	NOUN
ftr-415	1812	6	are	be	AUX
ftr-415	1812	7	different	different	ADJ
ftr-415	1812	8	from	from	ADP
ftr-415	1812	9	tax	tax	NOUN
ftr-415	1812	10	liabilities	liability	NOUN
ftr-415	1812	11	“	"	PUNCT
ftr-415	1812	12	imposed	impose	VERB
ftr-415	1812	13	.	.	PUNCT
ftr-415	1812	14	”	"	PUNCT
ftr-415	1813	1	metro	metro	PROPN
ftr-415	1813	2	leasing	leasing	PROPN
ftr-415	1813	3	&	&	CCONJ
ftr-415	1813	4	development	development	PROPN
ftr-415	1813	5	corp	corp	PROPN
ftr-415	1813	6	.	.	PROPN
ftr-415	1814	1	v.	v.	PROPN
ftr-415	1814	2	commissioner	commissioner	PROPN
ftr-415	1814	3	,	,	PUNCT
ftr-415	1814	4	119	119	NUM
ftr-415	1814	5	t.c	t.c	PROPN
ftr-415	1814	6	.	.	PROPN
ftr-415	1814	7	8	8	NUM
ftr-415	1814	8	(	(	PUNCT
ftr-415	1814	9	7/17/02	7/17/02	NUM
ftr-415	1814	10	)	)	PUNCT
ftr-415	1814	11	(	(	PUNCT
ftr-415	1814	12	reviewed	review	VERB
ftr-415	1814	13	)	)	PUNCT
ftr-415	1814	14	.	.	PUNCT
ftr-415	1815	1	in	in	ADP
ftr-415	1815	2	an	an	DET
ftr-415	1815	3	earlier	early	ADJ
ftr-415	1815	4	proceeding	proceeding	NOUN
ftr-415	1815	5	[	[	X
ftr-415	1815	6	t.c	t.c	PROPN
ftr-415	1815	7	.	.	PROPN
ftr-415	1815	8	memo	memo	NOUN
ftr-415	1815	9	.	.	PUNCT
ftr-415	1816	1	2001	2001	NUM
ftr-415	1816	2	-	-	SYM
ftr-415	1816	3	119	119	NUM
ftr-415	1816	4	]	]	PUNCT
ftr-415	1816	5	,	,	PUNCT
ftr-415	1816	6	the	the	DET
ftr-415	1816	7	tax	tax	NOUN
ftr-415	1816	8	court	court	NOUN
ftr-415	1816	9	held	hold	VERB
ftr-415	1816	10	that	that	SCONJ
ftr-415	1816	11	the	the	DET
ftr-415	1816	12	taxpayer	taxpayer	NOUN
ftr-415	1816	13	was	be	AUX
ftr-415	1816	14	liable	liable	ADJ
ftr-415	1816	15	for	for	ADP
ftr-415	1816	16	the	the	DET
ftr-415	1816	17	accumulated	accumulate	VERB
ftr-415	1816	18	earnings	earning	NOUN
ftr-415	1816	19	tax	tax	NOUN
ftr-415	1816	20	under	under	ADP
ftr-415	1816	21	§	§	PROPN
ftr-415	1816	22	§	§	NOUN
ftr-415	1816	23	531	531	NUM
ftr-415	1816	24	-	-	SYM
ftr-415	1816	25	537	537	NUM
ftr-415	1816	26	.	.	PUNCT
ftr-415	1817	1	in	in	ADP
ftr-415	1817	2	this	this	DET
ftr-415	1817	3	supplemental	supplemental	ADJ
ftr-415	1817	4	opinion	opinion	NOUN
ftr-415	1817	5	,	,	PUNCT
ftr-415	1817	6	the	the	DET
ftr-415	1817	7	tax	tax	NOUN
ftr-415	1817	8	court	court	NOUN
ftr-415	1817	9	,	,	PUNCT
ftr-415	1817	10	in	in	ADP
ftr-415	1817	11	a	a	DET
ftr-415	1817	12	reviewed	review	VERB
ftr-415	1817	13	opinion	opinion	NOUN
ftr-415	1817	14	by	by	ADP
ftr-415	1817	15	judge	judge	PROPN
ftr-415	1817	16	gerber	gerber	PROPN
ftr-415	1817	17	,	,	PUNCT
ftr-415	1817	18	rejected	reject	VERB
ftr-415	1817	19	the	the	DET
ftr-415	1817	20	taxpayer	taxpayer	NOUN
ftr-415	1817	21	’s	’s	PART
ftr-415	1817	22	arguments	argument	NOUN
ftr-415	1817	23	that	that	SCONJ
ftr-415	1817	24	the	the	DET
ftr-415	1817	25	amount	amount	NOUN
ftr-415	1817	26	of	of	ADP
ftr-415	1817	27	the	the	DET
ftr-415	1817	28	unreasonably	unreasonably	ADV
ftr-415	1817	29	accumulated	accumulate	VERB
ftr-415	1817	30	earnings	earning	NOUN
ftr-415	1817	31	should	should	AUX
ftr-415	1817	32	be	be	AUX
ftr-415	1817	33	adjusted	adjust	VERB
ftr-415	1817	34	under	under	ADP
ftr-415	1817	35	§	§	PROPN
ftr-415	1817	36	§	§	PROPN
ftr-415	1817	37	535(b)(1	535(b)(1	NOUN
ftr-415	1817	38	)	)	PUNCT
ftr-415	1817	39	and	and	CCONJ
ftr-415	1817	40	535(b)(6)(a	535(b)(6)(a	NUM
ftr-415	1817	41	)	)	PUNCT
ftr-415	1817	42	in	in	ADP
ftr-415	1817	43	three	three	NUM
ftr-415	1817	44	respects	respect	NOUN
ftr-415	1817	45	.	.	PUNCT
ftr-415	1817	46	!	!	PUNCT
ftr-415	1818	1	first	first	ADV
ftr-415	1818	2	,	,	PUNCT
ftr-415	1818	3	the	the	DET
ftr-415	1818	4	court	court	NOUN
ftr-415	1818	5	held	hold	VERB
ftr-415	1818	6	that	that	SCONJ
ftr-415	1818	7	no	no	DET
ftr-415	1818	8	adjustment	adjustment	NOUN
ftr-415	1818	9	for	for	ADP
ftr-415	1818	10	unpaid	unpaid	ADJ
ftr-415	1818	11	“	"	PUNCT
ftr-415	1818	12	accrued	accrue	VERB
ftr-415	1818	13	”	"	PUNCT
ftr-415	1818	14	taxes	taxis	NOUN
ftr-415	1818	15	should	should	AUX
ftr-415	1818	16	be	be	AUX
ftr-415	1818	17	made	make	VERB
ftr-415	1818	18	with	with	ADP
ftr-415	1818	19	respect	respect	NOUN
ftr-415	1818	20	to	to	ADP
ftr-415	1818	21	taxes	taxis	NOUN
ftr-415	1818	22	that	that	PRON
ftr-415	1818	23	would	would	AUX
ftr-415	1818	24	become	become	VERB
ftr-415	1818	25	due	due	ADJ
ftr-415	1818	26	in	in	ADP
ftr-415	1818	27	future	future	ADJ
ftr-415	1818	28	years	year	NOUN
ftr-415	1818	29	with	with	ADP
ftr-415	1818	30	respect	respect	NOUN
ftr-415	1818	31	to	to	ADP
ftr-415	1818	32	a	a	DET
ftr-415	1818	33	closed	closed	ADJ
ftr-415	1818	34	transaction	transaction	NOUN
ftr-415	1818	35	that	that	PRON
ftr-415	1818	36	was	be	AUX
ftr-415	1818	37	being	be	AUX
ftr-415	1818	38	reported	report	VERB
ftr-415	1818	39	on	on	ADP
ftr-415	1818	40	the	the	DET
ftr-415	1818	41	§	§	ADJ
ftr-415	1818	42	453	453	NUM
ftr-415	1818	43	installment	installment	NOUN
ftr-415	1818	44	method	method	NOUN
ftr-415	1818	45	.	.	PUNCT
ftr-415	1819	1	since	since	SCONJ
ftr-415	1819	2	the	the	DET
ftr-415	1819	3	gain	gain	NOUN
ftr-415	1819	4	to	to	PART
ftr-415	1819	5	be	be	AUX
ftr-415	1819	6	recognized	recognize	VERB
ftr-415	1819	7	in	in	ADP
ftr-415	1819	8	future	future	ADJ
ftr-415	1819	9	years	year	NOUN
ftr-415	1819	10	had	have	AUX
ftr-415	1819	11	not	not	PART
ftr-415	1819	12	been	be	AUX
ftr-415	1819	13	included	include	VERB
ftr-415	1819	14	in	in	ADP
ftr-415	1819	15	the	the	DET
ftr-415	1819	16	accumulated	accumulate	VERB
ftr-415	1819	17	income	income	NOUN
ftr-415	1819	18	,	,	PUNCT
ftr-415	1819	19	it	it	PRON
ftr-415	1819	20	was	be	AUX
ftr-415	1819	21	not	not	PART
ftr-415	1819	22	appropriate	appropriate	ADJ
ftr-415	1819	23	to	to	PART
ftr-415	1819	24	reduce	reduce	VERB
ftr-415	1819	25	the	the	DET
ftr-415	1819	26	accumulated	accumulate	VERB
ftr-415	1819	27	income	income	NOUN
ftr-415	1819	28	by	by	ADP
ftr-415	1819	29	the	the	DET
ftr-415	1819	30	taxes	taxis	NOUN
ftr-415	1819	31	attributable	attributable	ADJ
ftr-415	1819	32	to	to	ADP
ftr-415	1819	33	that	that	DET
ftr-415	1819	34	gain	gain	NOUN
ftr-415	1819	35	.	.	PUNCT
ftr-415	1819	36	!	!	PUNCT
ftr-415	1820	1	second	second	ADV
ftr-415	1820	2	,	,	PUNCT
ftr-415	1820	3	no	no	DET
ftr-415	1820	4	adjustment	adjustment	NOUN
ftr-415	1820	5	should	should	AUX
ftr-415	1820	6	be	be	AUX
ftr-415	1820	7	made	make	VERB
ftr-415	1820	8	with	with	ADP
ftr-415	1820	9	respect	respect	NOUN
ftr-415	1820	10	to	to	ADP
ftr-415	1820	11	any	any	DET
ftr-415	1820	12	tax	tax	NOUN
ftr-415	1820	13	deficiency	deficiency	NOUN
ftr-415	1820	14	,	,	PUNCT
ftr-415	1820	15	including	include	VERB
ftr-415	1820	16	the	the	DET
ftr-415	1820	17	accumulated	accumulate	VERB
ftr-415	1820	18	earnings	earning	NOUN
ftr-415	1820	19	tax	tax	NOUN
ftr-415	1820	20	,	,	PUNCT
ftr-415	1820	21	that	that	SCONJ
ftr-415	1820	22	the	the	DET
ftr-415	1820	23	taxpayer	taxpayer	NOUN
ftr-415	1820	24	continued	continue	VERB
ftr-415	1820	25	to	to	PART
ftr-415	1820	26	contest	contest	VERB
ftr-415	1820	27	.	.	PUNCT
ftr-415	1821	1	since	since	SCONJ
ftr-415	1821	2	the	the	DET
ftr-415	1821	3	taxpayer	taxpayer	NOUN
ftr-415	1821	4	continued	continue	VERB
ftr-415	1821	5	to	to	PART
ftr-415	1821	6	contest	contest	VERB
ftr-415	1821	7	an	an	DET
ftr-415	1821	8	underlying	underlying	ADJ
ftr-415	1821	9	deficiency	deficiency	NOUN
ftr-415	1821	10	,	,	PUNCT
ftr-415	1821	11	even	even	ADV
ftr-415	1821	12	though	though	SCONJ
ftr-415	1821	13	payment	payment	NOUN
ftr-415	1821	14	had	have	AUX
ftr-415	1821	15	been	be	AUX
ftr-415	1821	16	tendered	tender	VERB
ftr-415	1821	17	,	,	PUNCT
ftr-415	1821	18	no	no	DET
ftr-415	1821	19	adjustment	adjustment	NOUN
ftr-415	1821	20	was	be	AUX
ftr-415	1821	21	allowed	allow	VERB
ftr-415	1821	22	.	.	PUNCT
ftr-415	1822	1	the	the	DET
ftr-415	1822	2	tax	tax	NOUN
ftr-415	1822	3	court	court	NOUN
ftr-415	1822	4	specifically	specifically	ADV
ftr-415	1822	5	declined	decline	VERB
ftr-415	1822	6	to	to	PART
ftr-415	1822	7	follow	follow	VERB
ftr-415	1822	8	j.h	j.h	PROPN
ftr-415	1822	9	.	.	PUNCT
ftr-415	1823	1	rutter	rutter	PROPN
ftr-415	1823	2	rex	rex	PROPN
ftr-415	1823	3	manufacturing	manufacturing	PROPN
ftr-415	1823	4	co.	co.	PROPN
ftr-415	1823	5	v.	v.	PROPN
ftr-415	1823	6	commissioner	commissioner	PROPN
ftr-415	1823	7	,	,	PUNCT
ftr-415	1823	8	853	853	NUM
ftr-415	1823	9	f.2d	f.2d	NOUN
ftr-415	1823	10	1275	1275	NUM
ftr-415	1823	11	(	(	PUNCT
ftr-415	1823	12	5th	5th	ADJ
ftr-415	1823	13	cir	cir	NOUN
ftr-415	1823	14	.	.	PUNCT
ftr-415	1823	15	1988	1988	NUM
ftr-415	1823	16	)	)	PUNCT
ftr-415	1823	17	,	,	PUNCT
ftr-415	1823	18	rev’g	rev’g	PROPN
ftr-415	1823	19	t.c	t.c	PROPN
ftr-415	1823	20	.	.	PROPN
ftr-415	1823	21	memo	memo	NOUN
ftr-415	1823	22	1987	1987	NUM
ftr-415	1823	23	-	-	SYM
ftr-415	1823	24	296	296	NUM
ftr-415	1823	25	,	,	PUNCT
ftr-415	1823	26	in	in	ADP
ftr-415	1823	27	which	which	PRON
ftr-415	1823	28	the	the	DET
ftr-415	1823	29	fifth	fifth	ADJ
ftr-415	1823	30	circuit	circuit	NOUN
ftr-415	1823	31	held	hold	VERB
ftr-415	1823	32	to	to	ADP
ftr-415	1823	33	the	the	DET
ftr-415	1823	34	contrary	contrary	NOUN
ftr-415	1823	35	.	.	PUNCT
ftr-415	1824	1	the	the	DET
ftr-415	1824	2	tax	tax	NOUN
ftr-415	1824	3	court	court	NOUN
ftr-415	1824	4	found	find	VERB
ftr-415	1824	5	no	no	DET
ftr-415	1824	6	basis	basis	NOUN
ftr-415	1824	7	for	for	ADP
ftr-415	1824	8	treating	treat	VERB
ftr-415	1824	9	a	a	DET
ftr-415	1824	10	taxpayer	taxpayer	NOUN
ftr-415	1824	11	who	who	PRON
ftr-415	1824	12	pays	pay	VERB
ftr-415	1824	13	the	the	DET
ftr-415	1824	14	contested	contest	VERB
ftr-415	1824	15	deficiency	deficiency	NOUN
ftr-415	1824	16	differently	differently	ADV
ftr-415	1824	17	from	from	ADP
ftr-415	1824	18	the	the	DET
ftr-415	1824	19	taxpayer	taxpayer	NOUN
ftr-415	1824	20	who	who	PRON
ftr-415	1824	21	does	do	AUX
ftr-415	1824	22	not	not	PART
ftr-415	1824	23	pay	pay	VERB
ftr-415	1824	24	the	the	DET
ftr-415	1824	25	contested	contest	VERB
ftr-415	1824	26	deficiency	deficiency	NOUN
ftr-415	1824	27	.	.	PUNCT
ftr-415	1824	28	!	!	PUNCT
ftr-415	1825	1	third	third	ADV
ftr-415	1825	2	,	,	PUNCT
ftr-415	1825	3	the	the	DET
ftr-415	1825	4	court	court	NOUN
ftr-415	1825	5	held	hold	VERB
ftr-415	1825	6	that	that	SCONJ
ftr-415	1825	7	the	the	DET
ftr-415	1825	8	decrease	decrease	NOUN
ftr-415	1825	9	in	in	ADP
ftr-415	1825	10	the	the	DET
ftr-415	1825	11	downward	downward	ADJ
ftr-415	1825	12	adjustment	adjustment	NOUN
ftr-415	1825	13	for	for	ADP
ftr-415	1825	14	capital	capital	NOUN
ftr-415	1825	15	gains	gain	NOUN
ftr-415	1825	16	under	under	ADP
ftr-415	1825	17	§	§	PROPN
ftr-415	1825	18	535(b)(6)(a	535(b)(6)(a	PROPN
ftr-415	1825	19	)	)	PUNCT
ftr-415	1825	20	should	should	AUX
ftr-415	1825	21	be	be	AUX
ftr-415	1825	22	the	the	DET
ftr-415	1825	23	taxes	taxis	NOUN
ftr-415	1825	24	“	"	PUNCT
ftr-415	1825	25	attributable	attributable	ADJ
ftr-415	1825	26	,	,	PUNCT
ftr-415	1825	27	”	"	PUNCT
ftr-415	1825	28	i.e.	i.e.	ADV
ftr-415	1825	29	“	"	PUNCT
ftr-415	1825	30	imposed	impose	VERB
ftr-415	1825	31	”	"	PUNCT
ftr-415	1825	32	under	under	ADP
ftr-415	1825	33	the	the	DET
ftr-415	1825	34	statute	statute	NOUN
ftr-415	1825	35	,	,	PUNCT
ftr-415	1825	36	to	to	ADP
ftr-415	1825	37	those	those	DET
ftr-415	1825	38	capital	capital	NOUN
ftr-415	1825	39	gains	gain	NOUN
ftr-415	1825	40	and	and	CCONJ
ftr-415	1825	41	is	be	AUX
ftr-415	1825	42	not	not	PART
ftr-415	1825	43	limited	limit	VERB
ftr-415	1825	44	to	to	ADP
ftr-415	1825	45	the	the	DET
ftr-415	1825	46	combined	combine	VERB
ftr-415	1825	47	income	income	NOUN
ftr-415	1825	48	tax	tax	NOUN
ftr-415	1825	49	liability	liability	NOUN
ftr-415	1825	50	on	on	ADP
ftr-415	1825	51	capital	capital	NOUN
ftr-415	1825	52	gains	gain	NOUN
ftr-415	1825	53	and	and	CCONJ
ftr-415	1825	54	ordinary	ordinary	ADJ
ftr-415	1825	55	income	income	NOUN
ftr-415	1825	56	or	or	CCONJ
ftr-415	1825	57	loss	loss	NOUN
ftr-415	1825	58	shown	show	VERB
ftr-415	1825	59	on	on	ADP
ftr-415	1825	60	the	the	DET
ftr-415	1825	61	taxpayer	taxpayer	NOUN
ftr-415	1825	62	’s	’s	PART
ftr-415	1825	63	return	return	NOUN
ftr-415	1825	64	.	.	PUNCT
ftr-415	1826	1	the	the	DET
ftr-415	1826	2	adjustment	adjustment	NOUN
ftr-415	1826	3	also	also	ADV
ftr-415	1826	4	takes	take	VERB
ftr-415	1826	5	into	into	ADP
ftr-415	1826	6	account	account	NOUN
ftr-415	1826	7	the	the	DET
ftr-415	1826	8	taxes	taxis	NOUN
ftr-415	1826	9	due	due	ADJ
ftr-415	1826	10	after	after	ADP
ftr-415	1826	11	the	the	DET
ftr-415	1826	12	determination	determination	NOUN
ftr-415	1826	13	of	of	ADP
ftr-415	1826	14	a	a	DET
ftr-415	1826	15	deficiency	deficiency	NOUN
ftr-415	1826	16	.	.	PUNCT
ftr-415	1827	1	accordingly	accordingly	ADV
ftr-415	1827	2	,	,	PUNCT
ftr-415	1827	3	because	because	SCONJ
ftr-415	1827	4	the	the	DET
ftr-415	1827	5	taxpayer	taxpayer	NOUN
ftr-415	1827	6	’s	’s	PART
ftr-415	1827	7	tax	tax	NOUN
ftr-415	1827	8	liability	liability	NOUN
ftr-415	1827	9	exceeded	exceed	VERB
ftr-415	1827	10	$	$	SYM
ftr-415	1827	11	100,000	100,000	NUM
ftr-415	1827	12	after	after	ADP
ftr-415	1827	13	the	the	DET
ftr-415	1827	14	determination	determination	NOUN
ftr-415	1827	15	of	of	ADP
ftr-415	1827	16	the	the	DET
ftr-415	1827	17	deficiency	deficiency	NOUN
ftr-415	1827	18	,	,	PUNCT
ftr-415	1827	19	the	the	DET
ftr-415	1827	20	taxpayer	taxpayer	NOUN
ftr-415	1827	21	,	,	PUNCT
ftr-415	1827	22	who	who	PRON
ftr-415	1827	23	reported	report	VERB
ftr-415	1827	24	$	$	SYM
ftr-415	1827	25	35,884	35,884	NUM
ftr-415	1827	26	of	of	ADP
ftr-415	1827	27	net	net	ADJ
ftr-415	1827	28	capital	capital	NOUN
ftr-415	1827	29	gain	gain	NOUN
ftr-415	1827	30	,	,	PUNCT
ftr-415	1827	31	but	but	CCONJ
ftr-415	1827	32	only	only	ADV
ftr-415	1827	33	$	$	SYM
ftr-415	1827	34	17,825	17,825	NUM
ftr-415	1827	35	of	of	ADP
ftr-415	1827	36	taxable	taxable	ADJ
ftr-415	1827	37	income	income	NOUN
ftr-415	1827	38	due	due	ADP
ftr-415	1827	39	to	to	ADP
ftr-415	1827	40	net	net	ADJ
ftr-415	1827	41	operating	operating	NOUN
ftr-415	1827	42	losses	loss	NOUN
ftr-415	1827	43	,	,	PUNCT
ftr-415	1827	44	reduced	reduce	VERB
ftr-415	1827	45	the	the	DET
ftr-415	1827	46	negative	negative	ADJ
ftr-415	1827	47	adjustment	adjustment	NOUN
ftr-415	1827	48	by	by	ADP
ftr-415	1827	49	$	$	SYM
ftr-415	1827	50	15,738	15,738	NUM
ftr-415	1827	51	of	of	ADP
ftr-415	1827	52	taxes	taxis	NOUN
ftr-415	1827	53	“	"	PUNCT
ftr-415	1827	54	attributable	attributable	ADJ
ftr-415	1827	55	”	"	PUNCT
ftr-415	1827	56	to	to	ADP
ftr-415	1827	57	the	the	DET
ftr-415	1827	58	capital	capital	NOUN
ftr-415	1827	59	gain	gain	NOUN
ftr-415	1827	60	,	,	PUNCT
ftr-415	1827	61	not	not	PART
ftr-415	1827	62	merely	merely	ADV
ftr-415	1827	63	the	the	DET
ftr-415	1827	64	$	$	SYM
ftr-415	1827	65	2,674	2,674	NUM
ftr-415	1827	66	of	of	ADP
ftr-415	1827	67	taxes	taxis	NOUN
ftr-415	1827	68	shown	show	VERB
ftr-415	1827	69	as	as	ADP
ftr-415	1827	70	due	due	ADJ
ftr-415	1827	71	on	on	ADP
ftr-415	1827	72	the	the	DET
ftr-415	1827	73	return	return	NOUN
ftr-415	1827	74	.	.	PUNCT
ftr-415	1828	1	the	the	DET
ftr-415	1828	2	court	court	NOUN
ftr-415	1828	3	2003	2003	NUM
ftr-415	1828	4	]	]	PUNCT
ftr-415	1828	5	recent	recent	ADJ
ftr-415	1828	6	developments	development	NOUN
ftr-415	1828	7	in	in	ADP
ftr-415	1828	8	federal	federal	ADJ
ftr-415	1828	9	income	income	NOUN
ftr-415	1828	10	taxation	taxation	NOUN
ftr-415	1828	11	145	145	NUM
ftr-415	1828	12	14	14	NUM
ftr-415	1828	13	.	.	PUNCT
ftr-415	1829	1	zenz	zenz	PROPN
ftr-415	1829	2	v.	v.	PROPN
ftr-415	1829	3	quinlivan	quinlivan	PROPN
ftr-415	1829	4	,	,	PUNCT
ftr-415	1829	5	213	213	NUM
ftr-415	1829	6	f.2d	f.2d	ADP
ftr-415	1829	7	914	914	NUM
ftr-415	1829	8	(	(	PUNCT
ftr-415	1829	9	6th	6th	ADJ
ftr-415	1829	10	cir	cir	NOUN
ftr-415	1829	11	.	.	PUNCT
ftr-415	1829	12	1954	1954	NUM
ftr-415	1829	13	)	)	PUNCT
ftr-415	1829	14	.	.	PUNCT
ftr-415	1829	15	found	find	VERB
ftr-415	1829	16	no	no	DET
ftr-415	1829	17	conflict	conflict	NOUN
ftr-415	1829	18	between	between	ADP
ftr-415	1829	19	its	its	PRON
ftr-415	1829	20	second	second	ADJ
ftr-415	1829	21	and	and	CCONJ
ftr-415	1829	22	third	third	ADJ
ftr-415	1829	23	holdings	holding	NOUN
ftr-415	1829	24	because	because	SCONJ
ftr-415	1829	25	a	a	DET
ftr-415	1829	26	tax	tax	NOUN
ftr-415	1829	27	is	be	AUX
ftr-415	1829	28	“	"	PUNCT
ftr-415	1829	29	imposed	impose	VERB
ftr-415	1829	30	”	"	PUNCT
ftr-415	1829	31	if	if	SCONJ
ftr-415	1829	32	it	it	PRON
ftr-415	1829	33	has	have	AUX
ftr-415	1829	34	been	be	AUX
ftr-415	1829	35	paid	pay	VERB
ftr-415	1829	36	and	and	CCONJ
ftr-415	1829	37	is	be	AUX
ftr-415	1829	38	being	be	AUX
ftr-415	1829	39	contested	contest	VERB
ftr-415	1829	40	,	,	PUNCT
ftr-415	1829	41	even	even	ADV
ftr-415	1829	42	though	though	SCONJ
ftr-415	1829	43	it	it	PRON
ftr-415	1829	44	is	be	AUX
ftr-415	1829	45	not	not	PART
ftr-415	1829	46	“	"	PUNCT
ftr-415	1829	47	accrued	accrue	VERB
ftr-415	1829	48	”	"	PUNCT
ftr-415	1829	49	under	under	ADP
ftr-415	1829	50	those	those	DET
ftr-415	1829	51	circumstances	circumstance	NOUN
ftr-415	1829	52	.	.	PUNCT
ftr-415	1830	1	h.	h.	PROPN
ftr-415	1830	2	miscellaneous	miscellaneous	ADJ
ftr-415	1830	3	corporate	corporate	ADJ
ftr-415	1830	4	issues	issue	NOUN
ftr-415	1830	5	1	1	NUM
ftr-415	1830	6	.	.	PUNCT
ftr-415	1831	1	could	could	AUX
ftr-415	1831	2	they	they	PRON
ftr-415	1831	3	have	have	AUX
ftr-415	1831	4	obtained	obtain	VERB
ftr-415	1831	5	a	a	DET
ftr-415	1831	6	better	well	ADJ
ftr-415	1831	7	result	result	NOUN
ftr-415	1831	8	if	if	SCONJ
ftr-415	1831	9	their	their	PRON
ftr-415	1831	10	advisor	advisor	NOUN
ftr-415	1831	11	had	have	AUX
ftr-415	1831	12	read	read	VERB
ftr-415	1831	13	zenz14	zenz14	NOUN
ftr-415	1831	14	before	before	ADP
ftr-415	1831	15	structuring	structure	VERB
ftr-415	1831	16	the	the	DET
ftr-415	1831	17	deal	deal	NOUN
ftr-415	1831	18	?	?	PUNCT
ftr-415	1832	1	or	or	CCONJ
ftr-415	1832	2	would	would	AUX
ftr-415	1832	3	§	§	PROPN
ftr-415	1832	4	311(b	311(b	PROPN
ftr-415	1832	5	)	)	PUNCT
ftr-415	1832	6	have	have	AUX
ftr-415	1832	7	taken	take	VERB
ftr-415	1832	8	a	a	DET
ftr-415	1832	9	big	big	ADJ
ftr-415	1832	10	tax	tax	NOUN
ftr-415	1832	11	bite	bite	NOUN
ftr-415	1832	12	?	?	PUNCT
ftr-415	1833	1	steel	steel	PROPN
ftr-415	1833	2	v.	v.	PROPN
ftr-415	1833	3	commissioner	commissioner	PROPN
ftr-415	1833	4	,	,	PUNCT
ftr-415	1833	5	t.c	t.c	PROPN
ftr-415	1833	6	.	.	PROPN
ftr-415	1833	7	memo	memo	NOUN
ftr-415	1833	8	.	.	PUNCT
ftr-415	1834	1	2002	2002	NUM
ftr-415	1834	2	-	-	SYM
ftr-415	1834	3	113	113	NUM
ftr-415	1834	4	(	(	PUNCT
ftr-415	1834	5	5/6/02	5/6/02	NUM
ftr-415	1834	6	)	)	PUNCT
ftr-415	1834	7	.	.	PUNCT
ftr-415	1835	1	the	the	DET
ftr-415	1835	2	taxpayer	taxpayer	NOUN
ftr-415	1835	3	was	be	AUX
ftr-415	1835	4	a	a	DET
ftr-415	1835	5	partner	partner	NOUN
ftr-415	1835	6	in	in	ADP
ftr-415	1835	7	a	a	DET
ftr-415	1835	8	partnership	partnership	NOUN
ftr-415	1835	9	that	that	PRON
ftr-415	1835	10	owned	own	VERB
ftr-415	1835	11	the	the	DET
ftr-415	1835	12	stock	stock	NOUN
ftr-415	1835	13	of	of	ADP
ftr-415	1835	14	a	a	DET
ftr-415	1835	15	corporation	corporation	NOUN
ftr-415	1835	16	.	.	PUNCT
ftr-415	1836	1	at	at	ADP
ftr-415	1836	2	the	the	DET
ftr-415	1836	3	time	time	NOUN
ftr-415	1836	4	of	of	ADP
ftr-415	1836	5	the	the	DET
ftr-415	1836	6	sale	sale	NOUN
ftr-415	1836	7	of	of	ADP
ftr-415	1836	8	the	the	DET
ftr-415	1836	9	stock	stock	NOUN
ftr-415	1836	10	of	of	ADP
ftr-415	1836	11	the	the	DET
ftr-415	1836	12	corporation	corporation	NOUN
ftr-415	1836	13	,	,	PUNCT
ftr-415	1836	14	the	the	DET
ftr-415	1836	15	corporation	corporation	NOUN
ftr-415	1836	16	had	have	VERB
ftr-415	1836	17	a	a	DET
ftr-415	1836	18	claim	claim	NOUN
ftr-415	1836	19	pending	pende	VERB
ftr-415	1836	20	for	for	ADP
ftr-415	1836	21	lost	lost	ADJ
ftr-415	1836	22	profits	profit	NOUN
ftr-415	1836	23	under	under	ADP
ftr-415	1836	24	a	a	DET
ftr-415	1836	25	business	business	NOUN
ftr-415	1836	26	interruption	interruption	NOUN
ftr-415	1836	27	insurance	insurance	NOUN
ftr-415	1836	28	policy	policy	NOUN
ftr-415	1836	29	.	.	PUNCT
ftr-415	1837	1	as	as	SCONJ
ftr-415	1837	2	permitted	permit	VERB
ftr-415	1837	3	by	by	ADP
ftr-415	1837	4	the	the	DET
ftr-415	1837	5	purchase	purchase	NOUN
ftr-415	1837	6	and	and	CCONJ
ftr-415	1837	7	sale	sale	NOUN
ftr-415	1837	8	contract	contract	NOUN
ftr-415	1837	9	,	,	PUNCT
ftr-415	1837	10	the	the	DET
ftr-415	1837	11	claim	claim	NOUN
ftr-415	1837	12	was	be	AUX
ftr-415	1837	13	assigned	assign	VERB
ftr-415	1837	14	to	to	ADP
ftr-415	1837	15	the	the	DET
ftr-415	1837	16	partnership	partnership	NOUN
ftr-415	1837	17	,	,	PUNCT
ftr-415	1837	18	but	but	CCONJ
ftr-415	1837	19	nothing	nothing	PRON
ftr-415	1837	20	in	in	ADP
ftr-415	1837	21	the	the	DET
ftr-415	1837	22	purchase	purchase	NOUN
ftr-415	1837	23	and	and	CCONJ
ftr-415	1837	24	sale	sale	NOUN
ftr-415	1837	25	agreement	agreement	NOUN
ftr-415	1837	26	indicated	indicate	VERB
ftr-415	1837	27	that	that	SCONJ
ftr-415	1837	28	the	the	DET
ftr-415	1837	29	pricing	pricing	NOUN
ftr-415	1837	30	was	be	AUX
ftr-415	1837	31	in	in	ADP
ftr-415	1837	32	any	any	DET
ftr-415	1837	33	way	way	NOUN
ftr-415	1837	34	related	relate	VERB
ftr-415	1837	35	to	to	ADP
ftr-415	1837	36	the	the	DET
ftr-415	1837	37	assignment	assignment	NOUN
ftr-415	1837	38	.	.	PUNCT
ftr-415	1838	1	subsequently	subsequently	ADV
ftr-415	1838	2	,	,	PUNCT
ftr-415	1838	3	the	the	DET
ftr-415	1838	4	partnership	partnership	NOUN
ftr-415	1838	5	received	receive	VERB
ftr-415	1838	6	cash	cash	NOUN
ftr-415	1838	7	in	in	ADP
ftr-415	1838	8	settlement	settlement	NOUN
ftr-415	1838	9	of	of	ADP
ftr-415	1838	10	the	the	DET
ftr-415	1838	11	claim	claim	NOUN
ftr-415	1838	12	,	,	PUNCT
ftr-415	1838	13	which	which	PRON
ftr-415	1838	14	the	the	DET
ftr-415	1838	15	partners	partner	NOUN
ftr-415	1838	16	reported	report	VERB
ftr-415	1838	17	as	as	ADP
ftr-415	1838	18	additional	additional	ADJ
ftr-415	1838	19	capital	capital	NOUN
ftr-415	1838	20	gain	gain	NOUN
ftr-415	1838	21	on	on	ADP
ftr-415	1838	22	the	the	DET
ftr-415	1838	23	sale	sale	NOUN
ftr-415	1838	24	of	of	ADP
ftr-415	1838	25	the	the	DET
ftr-415	1838	26	stock	stock	NOUN
ftr-415	1838	27	.	.	PUNCT
ftr-415	1839	1	judge	judge	PROPN
ftr-415	1839	2	ruwe	ruwe	PROPN
ftr-415	1839	3	upheld	uphold	VERB
ftr-415	1839	4	the	the	DET
ftr-415	1839	5	commissioner	commissioner	NOUN
ftr-415	1839	6	’s	’s	PART
ftr-415	1839	7	determination	determination	NOUN
ftr-415	1839	8	that	that	SCONJ
ftr-415	1839	9	the	the	DET
ftr-415	1839	10	receipt	receipt	NOUN
ftr-415	1839	11	of	of	ADP
ftr-415	1839	12	the	the	DET
ftr-415	1839	13	insurance	insurance	NOUN
ftr-415	1839	14	claim	claim	NOUN
ftr-415	1839	15	proceeds	proceed	NOUN
ftr-415	1839	16	was	be	AUX
ftr-415	1839	17	unrelated	unrelated	ADJ
ftr-415	1839	18	to	to	ADP
ftr-415	1839	19	the	the	DET
ftr-415	1839	20	sale	sale	NOUN
ftr-415	1839	21	of	of	ADP
ftr-415	1839	22	the	the	DET
ftr-415	1839	23	stock	stock	NOUN
ftr-415	1839	24	.	.	PUNCT
ftr-415	1840	1	that	that	SCONJ
ftr-415	1840	2	the	the	DET
ftr-415	1840	3	assignment	assignment	NOUN
ftr-415	1840	4	would	would	AUX
ftr-415	1840	5	not	not	PART
ftr-415	1840	6	have	have	AUX
ftr-415	1840	7	occurred	occur	VERB
ftr-415	1840	8	“	"	PUNCT
ftr-415	1840	9	but	but	CCONJ
ftr-415	1840	10	for	for	ADP
ftr-415	1840	11	”	"	PUNCT
ftr-415	1840	12	the	the	DET
ftr-415	1840	13	stock	stock	NOUN
ftr-415	1840	14	sale	sale	NOUN
ftr-415	1840	15	,	,	PUNCT
ftr-415	1840	16	was	be	AUX
ftr-415	1840	17	not	not	PART
ftr-415	1840	18	enough	enough	ADJ
ftr-415	1840	19	to	to	PART
ftr-415	1840	20	integrate	integrate	VERB
ftr-415	1840	21	them	they	PRON
ftr-415	1840	22	.	.	PUNCT
ftr-415	1841	1	since	since	SCONJ
ftr-415	1841	2	there	there	PRON
ftr-415	1841	3	was	be	VERB
ftr-415	1841	4	no	no	DET
ftr-415	1841	5	sale	sale	NOUN
ftr-415	1841	6	or	or	CCONJ
ftr-415	1841	7	exchange	exchange	NOUN
ftr-415	1841	8	on	on	ADP
ftr-415	1841	9	receipt	receipt	NOUN
ftr-415	1841	10	of	of	ADP
ftr-415	1841	11	the	the	DET
ftr-415	1841	12	proceeds	proceed	NOUN
ftr-415	1841	13	,	,	PUNCT
ftr-415	1841	14	the	the	DET
ftr-415	1841	15	amount	amount	NOUN
ftr-415	1841	16	realized	realize	VERB
ftr-415	1841	17	was	be	AUX
ftr-415	1841	18	ordinary	ordinary	ADJ
ftr-415	1841	19	income	income	NOUN
ftr-415	1841	20	.	.	PUNCT
ftr-415	1842	1	2	2	X
ftr-415	1842	2	.	.	X
ftr-415	1842	3	telling	tell	VERB
ftr-415	1842	4	the	the	DET
ftr-415	1842	5	irs	irs	PROPN
ftr-415	1842	6	about	about	ADP
ftr-415	1842	7	your	your	PRON
ftr-415	1842	8	corporate	corporate	ADJ
ftr-415	1842	9	/	/	SYM
ftr-415	1842	10	shareholder	shareholder	NOUN
ftr-415	1842	11	transactions	transaction	NOUN
ftr-415	1842	12	.	.	PUNCT
ftr-415	1843	1	t.d	t.d	PROPN
ftr-415	1843	2	.	.	PROPN
ftr-415	1843	3	9022	9022	NUM
ftr-415	1843	4	,	,	PUNCT
ftr-415	1844	1	information	information	NOUN
ftr-415	1844	2	reporting	reporting	NOUN
ftr-415	1844	3	relating	relate	VERB
ftr-415	1844	4	to	to	ADP
ftr-415	1844	5	taxable	taxable	ADJ
ftr-415	1844	6	stock	stock	NOUN
ftr-415	1844	7	transactions	transaction	NOUN
ftr-415	1844	8	,	,	PUNCT
ftr-415	1844	9	67	67	NUM
ftr-415	1844	10	f.r	f.r	NOUN
ftr-415	1844	11	.	.	NOUN
ftr-415	1844	12	69468	69468	NUM
ftr-415	1844	13	(	(	PUNCT
ftr-415	1844	14	11/18/02	11/18/02	NUM
ftr-415	1844	15	)	)	PUNCT
ftr-415	1844	16	.	.	PUNCT
ftr-415	1845	1	temporary	temporary	ADJ
ftr-415	1845	2	reg	reg	NOUN
ftr-415	1845	3	.	.	PUNCT
ftr-415	1846	1	§	§	PROPN
ftr-415	1846	2	1.6043	1.6043	NUM
ftr-415	1846	3	-	-	SYM
ftr-415	1846	4	4	4	NUM
ftr-415	1846	5	t	t	NOUN
ftr-415	1846	6	imposes	impose	VERB
ftr-415	1846	7	information	information	NOUN
ftr-415	1846	8	reporting	reporting	NOUN
ftr-415	1846	9	requirements	requirement	NOUN
ftr-415	1846	10	[	[	X
ftr-415	1846	11	form	form	NOUN
ftr-415	1846	12	8806	8806	NUM
ftr-415	1846	13	]	]	PUNCT
ftr-415	1846	14	on	on	ADP
ftr-415	1846	15	corporations	corporation	NOUN
ftr-415	1846	16	that	that	PRON
ftr-415	1846	17	have	have	AUX
ftr-415	1846	18	undergone	undergo	VERB
ftr-415	1846	19	a	a	DET
ftr-415	1846	20	change	change	NOUN
ftr-415	1846	21	in	in	ADP
ftr-415	1846	22	control	control	NOUN
ftr-415	1846	23	or	or	CCONJ
ftr-415	1846	24	a	a	DET
ftr-415	1846	25	substantial	substantial	ADJ
ftr-415	1846	26	change	change	NOUN
ftr-415	1846	27	in	in	ADP
ftr-415	1846	28	capital	capital	NOUN
ftr-415	1846	29	structure	structure	NOUN
ftr-415	1846	30	,	,	PUNCT
ftr-415	1846	31	e.g.	e.g.	ADV
ftr-415	1846	32	,	,	PUNCT
ftr-415	1846	33	a	a	DET
ftr-415	1846	34	recapitalization	recapitalization	NOUN
ftr-415	1846	35	,	,	PUNCT
ftr-415	1846	36	redemption	redemption	NOUN
ftr-415	1846	37	,	,	PUNCT
ftr-415	1846	38	merger	merger	NOUN
ftr-415	1846	39	,	,	PUNCT
ftr-415	1846	40	transfer	transfer	NOUN
ftr-415	1846	41	of	of	ADP
ftr-415	1846	42	substantially	substantially	ADV
ftr-415	1846	43	all	all	DET
ftr-415	1846	44	its	its	PRON
ftr-415	1846	45	assets	asset	NOUN
ftr-415	1846	46	,	,	PUNCT
ftr-415	1846	47	or	or	CCONJ
ftr-415	1846	48	an	an	DET
ftr-415	1846	49	(	(	PUNCT
ftr-415	1846	50	f	f	X
ftr-415	1846	51	)	)	PUNCT
ftr-415	1846	52	reorganization	reorganization	NOUN
ftr-415	1846	53	.	.	PUNCT
ftr-415	1847	1	however	however	ADV
ftr-415	1847	2	,	,	PUNCT
ftr-415	1847	3	transactions	transaction	NOUN
ftr-415	1847	4	in	in	ADP
ftr-415	1847	5	which	which	PRON
ftr-415	1847	6	the	the	DET
ftr-415	1847	7	amount	amount	NOUN
ftr-415	1847	8	of	of	ADP
ftr-415	1847	9	cash	cash	NOUN
ftr-415	1847	10	and	and	CCONJ
ftr-415	1847	11	the	the	DET
ftr-415	1847	12	fair	fair	ADJ
ftr-415	1847	13	market	market	NOUN
ftr-415	1847	14	value	value	NOUN
ftr-415	1847	15	of	of	ADP
ftr-415	1847	16	property	property	NOUN
ftr-415	1847	17	(	(	PUNCT
ftr-415	1847	18	including	include	VERB
ftr-415	1847	19	stock	stock	NOUN
ftr-415	1847	20	)	)	PUNCT
ftr-415	1847	21	provided	provide	VERB
ftr-415	1847	22	to	to	ADP
ftr-415	1847	23	the	the	DET
ftr-415	1847	24	shareholders	shareholder	NOUN
ftr-415	1847	25	is	be	AUX
ftr-415	1847	26	less	less	ADJ
ftr-415	1847	27	than	than	ADP
ftr-415	1847	28	$	$	SYM
ftr-415	1847	29	100,000,000	100,000,000	NUM
ftr-415	1847	30	are	be	AUX
ftr-415	1847	31	exempt	exempt	ADJ
ftr-415	1847	32	,	,	PUNCT
ftr-415	1847	33	as	as	SCONJ
ftr-415	1847	34	are	be	AUX
ftr-415	1847	35	transactions	transaction	NOUN
ftr-415	1847	36	within	within	ADP
ftr-415	1847	37	an	an	DET
ftr-415	1847	38	affiliated	affiliated	ADJ
ftr-415	1847	39	group	group	NOUN
ftr-415	1847	40	.	.	PUNCT
ftr-415	1848	1	vii	vii	PROPN
ftr-415	1848	2	.	.	PUNCT
ftr-415	1848	3	partn	partn	PROPN
ftr-415	1848	4	ersh	ersh	ADJ
ftr-415	1848	5	ips	ips	PROPN
ftr-415	1848	6	a.	a.	NOUN
ftr-415	1848	7	form	form	PROPN
ftr-415	1848	8	ation	ation	NOUN
ftr-415	1848	9	and	and	CCONJ
ftr-415	1848	10	taxable	taxable	ADJ
ftr-415	1848	11	years	year	NOUN
ftr-415	1848	12	1	1	NUM
ftr-415	1848	13	.	.	PUNCT
ftr-415	1849	1	no	no	DET
ftr-415	1849	2	more	more	ADJ
ftr-415	1849	3	“	"	PUNCT
ftr-415	1849	4	inappropriate	inappropriate	ADJ
ftr-415	1849	5	”	"	PUNCT
ftr-415	1849	6	increases	increase	NOUN
ftr-415	1849	7	or	or	CCONJ
ftr-415	1849	8	decreases	decrease	NOUN
ftr-415	1849	9	in	in	ADP
ftr-415	1849	10	the	the	DET
ftr-415	1849	11	adjusted	adjusted	ADJ
ftr-415	1849	12	basis	basis	NOUN
ftr-415	1849	13	of	of	ADP
ftr-415	1849	14	a	a	DET
ftr-415	1849	15	corporate	corporate	ADJ
ftr-415	1849	16	partner	partner	NOUN
ftr-415	1849	17	’s	’s	PART
ftr-415	1849	18	interest	interest	NOUN
ftr-415	1849	19	in	in	ADP
ftr-415	1849	20	a	a	DET
ftr-415	1849	21	partnership	partnership	NOUN
ftr-415	1849	22	.	.	PUNCT
ftr-415	1850	1	t.d	t.d	PROPN
ftr-415	1850	2	.	.	PROPN
ftr-415	1850	3	8986	8986	NUM
ftr-415	1850	4	,	,	PUNCT
ftr-415	1851	1	determination	determination	NOUN
ftr-415	1851	2	of	of	ADP
ftr-415	1851	3	basis	basis	NOUN
ftr-415	1851	4	of	of	ADP
ftr-415	1851	5	partner	partner	NOUN
ftr-415	1851	6	’s	’s	PART
ftr-415	1851	7	interest	interest	NOUN
ftr-415	1851	8	;	;	PUNCT
ftr-415	1851	9	special	special	ADJ
ftr-415	1851	10	rules	rule	NOUN
ftr-415	1851	11	,	,	PUNCT
ftr-415	1851	12	67	67	NUM
ftr-415	1851	13	f.r	f.r	NOUN
ftr-415	1851	14	.	.	PROPN
ftr-415	1851	15	15112	15112	NUM
ftr-415	1851	16	(	(	PUNCT
ftr-415	1851	17	3/29/02	3/29/02	NUM
ftr-415	1851	18	)	)	PUNCT
ftr-415	1851	19	.	.	PUNCT
ftr-415	1852	1	the	the	DET
ftr-415	1852	2	treasury	treasury	PROPN
ftr-415	1852	3	department	department	PROPN
ftr-415	1852	4	has	have	AUX
ftr-415	1852	5	finalized	finalize	VERB
ftr-415	1852	6	reg	reg	NOUN
ftr-415	1852	7	.	.	PUNCT
ftr-415	1853	1	§	§	PROPN
ftr-415	1853	2	1.705	1.705	NUM
ftr-415	1853	3	-	-	SYM
ftr-415	1853	4	2	2	NUM
ftr-415	1853	5	[	[	PUNCT
ftr-415	1853	6	proposed	propose	VERB
ftr-415	1853	7	in	in	ADP
ftr-415	1853	8	reg-106702	reg-106702	NOUN
ftr-415	1853	9	-	-	PUNCT
ftr-415	1853	10	00	00	NUM
ftr-415	1853	11	,	,	PUNCT
ftr-415	1853	12	determination	determination	NOUN
ftr-415	1853	13	of	of	ADP
ftr-415	1853	14	basis	basis	NOUN
ftr-415	1853	15	of	of	ADP
ftr-415	1853	16	partner	partner	NOUN
ftr-415	1853	17	’s	’s	PART
ftr-415	1853	18	interest	interest	NOUN
ftr-415	1853	19	;	;	PUNCT
ftr-415	1853	20	special	special	ADJ
ftr-415	1853	21	rules	rule	NOUN
ftr-415	1853	22	,	,	PUNCT
ftr-415	1853	23	66	66	NUM
ftr-415	1853	24	f.r	f.r	NOUN
ftr-415	1853	25	.	.	PROPN
ftr-415	1853	26	315	315	NUM
ftr-415	1853	27	(	(	PUNCT
ftr-415	1853	28	1/3/01	1/3/01	NUM
ftr-415	1853	29	)	)	PUNCT
ftr-415	1853	30	]	]	PUNCT
ftr-415	1853	31	which	which	PRON
ftr-415	1853	32	is	be	AUX
ftr-415	1853	33	intended	intend	VERB
ftr-415	1853	34	to	to	PART
ftr-415	1853	35	prevent	prevent	VERB
ftr-415	1853	36	what	what	PRON
ftr-415	1853	37	the	the	DET
ftr-415	1853	38	irs	irs	PROPN
ftr-415	1853	39	has	have	AUX
ftr-415	1853	40	determined	determine	VERB
ftr-415	1853	41	to	to	PART
ftr-415	1853	42	be	be	AUX
ftr-415	1853	43	“	"	PUNCT
ftr-415	1853	44	inappropriate	inappropriate	ADJ
ftr-415	1853	45	”	"	PUNCT
ftr-415	1853	46	increases	increase	NOUN
ftr-415	1853	47	or	or	CCONJ
ftr-415	1853	48	decreases	decrease	NOUN
ftr-415	1853	49	in	in	ADP
ftr-415	1853	50	the	the	DET
ftr-415	1853	51	adjusted	adjusted	ADJ
ftr-415	1853	52	basis	basis	NOUN
ftr-415	1853	53	of	of	ADP
ftr-415	1853	54	a	a	DET
ftr-415	1853	55	corporate	corporate	ADJ
ftr-415	1853	56	partner	partner	NOUN
ftr-415	1853	57	’s	’s	PART
ftr-415	1853	58	interest	interest	NOUN
ftr-415	1853	59	in	in	ADP
ftr-415	1853	60	a	a	DET
ftr-415	1853	61	partnership	partnership	NOUN
ftr-415	1854	1	[	[	X
ftr-415	1854	2	consistent	consistent	ADJ
ftr-415	1854	3	with	with	ADP
ftr-415	1854	4	notice	notice	NOUN
ftr-415	1854	5	99	99	NUM
ftr-415	1854	6	-	-	PUNCT
ftr-415	1854	7	57,1999	57,1999	NUM
ftr-415	1854	8	-	-	SYM
ftr-415	1854	9	2	2	NUM
ftr-415	1854	10	c.b	c.b	PROPN
ftr-415	1854	11	.	.	PROPN
ftr-415	1854	12	692	692	NUM
ftr-415	1854	13	]	]	PUNCT
ftr-415	1854	14	resulting	result	VERB
ftr-415	1854	15	from	from	ADP
ftr-415	1854	16	the	the	DET
ftr-415	1854	17	partnership	partnership	NOUN
ftr-415	1854	18	’s	’s	PART
ftr-415	1854	19	disposition	disposition	NOUN
ftr-415	1854	20	of	of	ADP
ftr-415	1854	21	the	the	DET
ftr-415	1854	22	corporate	corporate	ADJ
ftr-415	1854	23	partner	partner	NOUN
ftr-415	1854	24	’s	’s	PART
ftr-415	1854	25	stock	stock	NOUN
ftr-415	1854	26	[	[	X
ftr-415	1854	27	under	under	ADP
ftr-415	1854	28	the	the	DET
ftr-415	1854	29	general	general	ADJ
ftr-415	1854	30	principles	principle	NOUN
ftr-415	1854	31	of	of	ADP
ftr-415	1854	32	rev	rev	PROPN
ftr-415	1854	33	.	.	PUNCT
ftr-415	1854	34	rul	rul	PROPN
ftr-415	1854	35	.	.	PUNCT
ftr-415	1855	1	99	99	NUM
ftr-415	1855	2	-	-	SYM
ftr-415	1855	3	57	57	NUM
ftr-415	1855	4	,	,	PUNCT
ftr-415	1855	5	1999	1999	NUM
ftr-415	1855	6	-	-	SYM
ftr-415	1855	7	2	2	NUM
ftr-415	1855	8	c.b	c.b	PROPN
ftr-415	1855	9	.	.	PROPN
ftr-415	1855	10	678	678	NUM
ftr-415	1855	11	]	]	PUNCT
ftr-415	1855	12	,	,	PUNCT
ftr-415	1855	13	when	when	SCONJ
ftr-415	1855	14	:	:	PUNCT
ftr-415	1855	15	(	(	PUNCT
ftr-415	1855	16	1	1	X
ftr-415	1855	17	)	)	PUNCT
ftr-415	1855	18	a	a	DET
ftr-415	1855	19	corporation	corporation	NOUN
ftr-415	1855	20	acquires	acquire	VERB
ftr-415	1855	21	an	an	DET
ftr-415	1855	22	interest	interest	NOUN
ftr-415	1855	23	in	in	ADP
ftr-415	1855	24	a	a	DET
ftr-415	1855	25	partnership	partnership	NOUN
ftr-415	1855	26	that	that	PRON
ftr-415	1855	27	holds	hold	VERB
ftr-415	1855	28	stock	stock	NOUN
ftr-415	1855	29	in	in	ADP
ftr-415	1855	30	the	the	DET
ftr-415	1855	31	corporation	corporation	NOUN
ftr-415	1855	32	,	,	PUNCT
ftr-415	1855	33	(	(	PUNCT
ftr-415	1855	34	2	2	X
ftr-415	1855	35	)	)	PUNCT
ftr-415	1855	36	the	the	DET
ftr-415	1855	37	partnership	partnership	NOUN
ftr-415	1855	38	does	do	AUX
ftr-415	1855	39	not	not	PART
ftr-415	1855	40	have	have	VERB
ftr-415	1855	41	a	a	DET
ftr-415	1855	42	§	§	ADJ
ftr-415	1855	43	754	754	NUM
ftr-415	1855	44	election	election	NOUN
ftr-415	1855	45	in	in	ADP
ftr-415	1855	46	effect	effect	NOUN
ftr-415	1855	47	for	for	ADP
ftr-415	1855	48	the	the	DET
ftr-415	1855	49	year	year	NOUN
ftr-415	1855	50	in	in	ADP
ftr-415	1855	51	which	which	PRON
ftr-415	1855	52	the	the	DET
ftr-415	1855	53	corporation	corporation	NOUN
ftr-415	1855	54	acquires	acquire	VERB
ftr-415	1855	55	the	the	DET
ftr-415	1855	56	interest	interest	NOUN
ftr-415	1855	57	,	,	PUNCT
ftr-415	1855	58	and	and	CCONJ
ftr-415	1855	59	(	(	PUNCT
ftr-415	1855	60	3	3	X
ftr-415	1855	61	)	)	PUNCT
ftr-415	1855	62	the	the	DET
ftr-415	1855	63	partnership	partnership	NOUN
ftr-415	1855	64	later	later	ADV
ftr-415	1855	65	sells	sell	VERB
ftr-415	1855	66	or	or	CCONJ
ftr-415	1855	67	exchanges	exchange	NOUN
ftr-415	1855	68	the	the	DET
ftr-415	1855	69	stock	stock	NOUN
ftr-415	1855	70	.	.	PUNCT
ftr-415	1856	1	the	the	DET
ftr-415	1856	2	increase	increase	NOUN
ftr-415	1856	3	or	or	CCONJ
ftr-415	1856	4	decrease	decrease	NOUN
ftr-415	1856	5	in	in	ADP
ftr-415	1856	6	the	the	DET
ftr-415	1856	7	corporation	corporation	NOUN
ftr-415	1856	8	’s	’s	PART
ftr-415	1856	9	adjusted	adjust	VERB
ftr-415	1856	10	basis	basis	NOUN
ftr-415	1856	11	in	in	ADP
ftr-415	1856	12	its	its	PRON
ftr-415	1856	13	partnership	partnership	NOUN
ftr-415	1856	14	interest	interest	NOUN
ftr-415	1856	15	resulting	result	VERB
ftr-415	1856	16	from	from	ADP
ftr-415	1856	17	the	the	DET
ftr-415	1856	18	sale	sale	NOUN
ftr-415	1856	19	or	or	CCONJ
ftr-415	1856	20	exchange	exchange	NOUN
ftr-415	1856	21	of	of	ADP
ftr-415	1856	22	the	the	DET
ftr-415	1856	23	stock	stock	NOUN
ftr-415	1856	24	equals	equal	VERB
ftr-415	1856	25	the	the	DET
ftr-415	1856	26	amount	amount	NOUN
ftr-415	1856	27	of	of	ADP
ftr-415	1856	28	gain	gain	NOUN
ftr-415	1856	29	or	or	CCONJ
ftr-415	1856	30	loss	loss	NOUN
ftr-415	1856	31	that	that	PRON
ftr-415	1856	32	the	the	DET
ftr-415	1856	33	corporate	corporate	ADJ
ftr-415	1856	34	partner	partner	NOUN
ftr-415	1856	35	would	would	AUX
ftr-415	1856	36	146	146	NUM
ftr-415	1856	37	florida	florida	PROPN
ftr-415	1856	38	tax	tax	NOUN
ftr-415	1856	39	review	review	NOUN
ftr-415	1856	40	[	[	X
ftr-415	1856	41	vol.6	vol.6	NUM
ftr-415	1856	42	:	:	PUNCT
ftr-415	1856	43	si	si	X
ftr-415	1856	44	have	have	AUX
ftr-415	1856	45	recognized	recognize	VERB
ftr-415	1856	46	(	(	PUNCT
ftr-415	1856	47	absent	absent	VERB
ftr-415	1856	48	the	the	DET
ftr-415	1856	49	application	application	NOUN
ftr-415	1856	50	of	of	ADP
ftr-415	1856	51	§	§	PROPN
ftr-415	1856	52	1032	1032	NUM
ftr-415	1856	53	)	)	PUNCT
ftr-415	1856	54	if	if	SCONJ
ftr-415	1856	55	,	,	PUNCT
ftr-415	1856	56	for	for	ADP
ftr-415	1856	57	the	the	DET
ftr-415	1856	58	tax	tax	NOUN
ftr-415	1856	59	year	year	NOUN
ftr-415	1856	60	in	in	ADP
ftr-415	1856	61	which	which	PRON
ftr-415	1856	62	the	the	DET
ftr-415	1856	63	corporation	corporation	NOUN
ftr-415	1856	64	acquired	acquire	VERB
ftr-415	1856	65	the	the	DET
ftr-415	1856	66	interest	interest	NOUN
ftr-415	1856	67	,	,	PUNCT
ftr-415	1856	68	a	a	DET
ftr-415	1856	69	§	§	PROPN
ftr-415	1856	70	754	754	NUM
ftr-415	1856	71	election	election	NOUN
ftr-415	1856	72	had	have	AUX
ftr-415	1856	73	been	be	AUX
ftr-415	1856	74	in	in	ADP
ftr-415	1856	75	effect	effect	NOUN
ftr-415	1856	76	.	.	PUNCT
ftr-415	1857	1	the	the	DET
ftr-415	1857	2	final	final	ADJ
ftr-415	1857	3	regulations	regulation	NOUN
ftr-415	1857	4	require	require	VERB
ftr-415	1857	5	appropriate	appropriate	ADJ
ftr-415	1857	6	adjustments	adjustment	NOUN
ftr-415	1857	7	to	to	ADP
ftr-415	1857	8	the	the	DET
ftr-415	1857	9	basis	basis	NOUN
ftr-415	1857	10	of	of	ADP
ftr-415	1857	11	tiered	tiere	VERB
ftr-415	1857	12	partnerships	partnership	NOUN
ftr-415	1857	13	to	to	PART
ftr-415	1857	14	prevent	prevent	VERB
ftr-415	1857	15	evasion	evasion	NOUN
ftr-415	1857	16	of	of	ADP
ftr-415	1857	17	their	their	PRON
ftr-415	1857	18	purpose	purpose	NOUN
ftr-415	1857	19	where	where	SCONJ
ftr-415	1857	20	a	a	DET
ftr-415	1857	21	corporation	corporation	NOUN
ftr-415	1857	22	acquires	acquire	VERB
ftr-415	1857	23	an	an	DET
ftr-415	1857	24	indirect	indirect	ADJ
ftr-415	1857	25	interest	interest	NOUN
ftr-415	1857	26	in	in	ADP
ftr-415	1857	27	its	its	PRON
ftr-415	1857	28	own	own	ADJ
ftr-415	1857	29	stock	stock	NOUN
ftr-415	1857	30	though	though	SCONJ
ftr-415	1857	31	a	a	DET
ftr-415	1857	32	chain	chain	NOUN
ftr-415	1857	33	of	of	ADP
ftr-415	1857	34	partnerships	partnership	NOUN
ftr-415	1857	35	and	and	CCONJ
ftr-415	1857	36	gain	gain	NOUN
ftr-415	1857	37	or	or	CCONJ
ftr-415	1857	38	loss	loss	NOUN
ftr-415	1857	39	from	from	ADP
ftr-415	1857	40	the	the	DET
ftr-415	1857	41	sale	sale	NOUN
ftr-415	1857	42	of	of	ADP
ftr-415	1857	43	stock	stock	NOUN
ftr-415	1857	44	is	be	AUX
ftr-415	1857	45	subsequently	subsequently	ADV
ftr-415	1857	46	allocated	allocate	VERB
ftr-415	1857	47	to	to	ADP
ftr-415	1857	48	the	the	DET
ftr-415	1857	49	corporation	corporation	NOUN
ftr-415	1857	50	.	.	PUNCT
ftr-415	1858	1	the	the	DET
ftr-415	1858	2	regulation	regulation	NOUN
ftr-415	1858	3	is	be	AUX
ftr-415	1858	4	effective	effective	ADJ
ftr-415	1858	5	retroactively	retroactively	ADV
ftr-415	1858	6	to	to	PART
ftr-415	1858	7	gain	gain	VERB
ftr-415	1858	8	or	or	CCONJ
ftr-415	1858	9	loss	loss	NOUN
ftr-415	1858	10	allocated	allocate	VERB
ftr-415	1858	11	on	on	ADP
ftr-415	1858	12	sales	sale	NOUN
ftr-415	1858	13	or	or	CCONJ
ftr-415	1858	14	exchanges	exchange	NOUN
ftr-415	1858	15	of	of	ADP
ftr-415	1858	16	stock	stock	NOUN
ftr-415	1858	17	occurring	occur	VERB
ftr-415	1858	18	after	after	ADP
ftr-415	1858	19	12/6/99	12/6/99	NUM
ftr-415	1858	20	.	.	PUNCT
ftr-415	1859	1	a.	a.	PROPN
ftr-415	1859	2	proposed	propose	VERB
ftr-415	1859	3	amendments	amendment	NOUN
ftr-415	1859	4	before	before	SCONJ
ftr-415	1859	5	the	the	DET
ftr-415	1859	6	ink	ink	NOUN
ftr-415	1859	7	is	be	AUX
ftr-415	1859	8	dry	dry	ADJ
ftr-415	1859	9	.	.	PUNCT
ftr-415	1859	10	reg167648	reg167648	PROPN
ftr-415	1859	11	-	-	PUNCT
ftr-415	1859	12	01	01	NUM
ftr-415	1859	13	,	,	PUNCT
ftr-415	1859	14	amendments	amendment	NOUN
ftr-415	1859	15	to	to	ADP
ftr-415	1859	16	rules	rule	NOUN
ftr-415	1859	17	for	for	ADP
ftr-415	1859	18	determination	determination	NOUN
ftr-415	1859	19	of	of	ADP
ftr-415	1859	20	basis	basis	NOUN
ftr-415	1859	21	of	of	ADP
ftr-415	1859	22	partner	partner	NOUN
ftr-415	1859	23	’s	’s	PART
ftr-415	1859	24	interest	interest	NOUN
ftr-415	1859	25	;	;	PUNCT
ftr-415	1859	26	special	special	ADJ
ftr-415	1859	27	rules	rule	NOUN
ftr-415	1859	28	,	,	PUNCT
ftr-415	1859	29	67	67	NUM
ftr-415	1859	30	f.r	f.r	NOUN
ftr-415	1859	31	.	.	NOUN
ftr-415	1859	32	15132	15132	NUM
ftr-415	1859	33	(	(	PUNCT
ftr-415	1859	34	3/29/02	3/29/02	NUM
ftr-415	1859	35	)	)	PUNCT
ftr-415	1859	36	.	.	PUNCT
ftr-415	1860	1	the	the	DET
ftr-415	1860	2	treasury	treasury	PROPN
ftr-415	1860	3	department	department	PROPN
ftr-415	1860	4	has	have	AUX
ftr-415	1860	5	proposed	propose	VERB
ftr-415	1860	6	amendments	amendment	NOUN
ftr-415	1860	7	to	to	ADP
ftr-415	1860	8	reg	reg	NOUN
ftr-415	1860	9	.	.	PUNCT
ftr-415	1861	1	§	§	PROPN
ftr-415	1861	2	1.705	1.705	NUM
ftr-415	1861	3	-	-	SYM
ftr-415	1861	4	2	2	NUM
ftr-415	1861	5	,	,	PUNCT
ftr-415	1861	6	which	which	PRON
ftr-415	1861	7	was	be	AUX
ftr-415	1861	8	finalized	finalize	VERB
ftr-415	1861	9	on	on	ADP
ftr-415	1861	10	the	the	DET
ftr-415	1861	11	same	same	ADJ
ftr-415	1861	12	day	day	NOUN
ftr-415	1861	13	the	the	DET
ftr-415	1861	14	proposed	propose	VERB
ftr-415	1861	15	amendments	amendment	NOUN
ftr-415	1861	16	were	be	AUX
ftr-415	1861	17	published	publish	VERB
ftr-415	1861	18	,	,	PUNCT
ftr-415	1861	19	“	"	PUNCT
ftr-415	1861	20	to	to	PART
ftr-415	1861	21	address	address	VERB
ftr-415	1861	22	remaining	remain	VERB
ftr-415	1861	23	issues	issue	NOUN
ftr-415	1861	24	that	that	PRON
ftr-415	1861	25	[	[	X
ftr-415	1861	26	were	be	AUX
ftr-415	1861	27	]	]	PUNCT
ftr-415	1861	28	considered	consider	VERB
ftr-415	1861	29	during	during	ADP
ftr-415	1861	30	the	the	DET
ftr-415	1861	31	development	development	NOUN
ftr-415	1861	32	of	of	ADP
ftr-415	1861	33	the	the	DET
ftr-415	1861	34	final	final	ADJ
ftr-415	1861	35	regulations	regulation	NOUN
ftr-415	1861	36	.	.	PUNCT
ftr-415	1861	37	”	"	PUNCT
ftr-415	1862	1	the	the	DET
ftr-415	1862	2	proposed	propose	VERB
ftr-415	1862	3	amendments	amendment	NOUN
ftr-415	1862	4	would	would	AUX
ftr-415	1862	5	extend	extend	VERB
ftr-415	1862	6	the	the	DET
ftr-415	1862	7	rules	rule	NOUN
ftr-415	1862	8	of	of	ADP
ftr-415	1862	9	reg	reg	NOUN
ftr-415	1862	10	.	.	PUNCT
ftr-415	1863	1	§	§	PROPN
ftr-415	1863	2	1.705	1.705	NUM
ftr-415	1863	3	-	-	SYM
ftr-415	1863	4	2	2	NUM
ftr-415	1863	5	to	to	ADP
ftr-415	1863	6	situations	situation	NOUN
ftr-415	1863	7	in	in	ADP
ftr-415	1863	8	which	which	PRON
ftr-415	1863	9	a	a	DET
ftr-415	1863	10	corporation	corporation	NOUN
ftr-415	1863	11	owns	own	VERB
ftr-415	1863	12	a	a	DET
ftr-415	1863	13	direct	direct	ADJ
ftr-415	1863	14	or	or	CCONJ
ftr-415	1863	15	indirect	indirect	ADJ
ftr-415	1863	16	interest	interest	NOUN
ftr-415	1863	17	in	in	ADP
ftr-415	1863	18	a	a	DET
ftr-415	1863	19	partnership	partnership	NOUN
ftr-415	1863	20	that	that	PRON
ftr-415	1863	21	owns	own	VERB
ftr-415	1863	22	stock	stock	NOUN
ftr-415	1863	23	in	in	ADP
ftr-415	1863	24	that	that	DET
ftr-415	1863	25	corporation	corporation	NOUN
ftr-415	1863	26	,	,	PUNCT
ftr-415	1863	27	the	the	DET
ftr-415	1863	28	partnership	partnership	NOUN
ftr-415	1863	29	distributes	distribute	VERB
ftr-415	1863	30	money	money	NOUN
ftr-415	1863	31	or	or	CCONJ
ftr-415	1863	32	other	other	ADJ
ftr-415	1863	33	property	property	NOUN
ftr-415	1863	34	to	to	ADP
ftr-415	1863	35	another	another	DET
ftr-415	1863	36	partner	partner	NOUN
ftr-415	1863	37	and	and	CCONJ
ftr-415	1863	38	that	that	DET
ftr-415	1863	39	partner	partner	NOUN
ftr-415	1863	40	recognizes	recognize	VERB
ftr-415	1863	41	gain	gain	NOUN
ftr-415	1863	42	on	on	ADP
ftr-415	1863	43	the	the	DET
ftr-415	1863	44	distribution	distribution	NOUN
ftr-415	1863	45	during	during	ADP
ftr-415	1863	46	a	a	DET
ftr-415	1863	47	year	year	NOUN
ftr-415	1863	48	in	in	ADP
ftr-415	1863	49	which	which	PRON
ftr-415	1863	50	the	the	DET
ftr-415	1863	51	partnership	partnership	NOUN
ftr-415	1863	52	does	do	AUX
ftr-415	1863	53	not	not	PART
ftr-415	1863	54	have	have	VERB
ftr-415	1863	55	a	a	DET
ftr-415	1863	56	§	§	ADJ
ftr-415	1863	57	754	754	NUM
ftr-415	1863	58	election	election	NOUN
ftr-415	1863	59	in	in	ADP
ftr-415	1863	60	effect	effect	NOUN
ftr-415	1863	61	,	,	PUNCT
ftr-415	1863	62	and	and	CCONJ
ftr-415	1863	63	the	the	DET
ftr-415	1863	64	partnership	partnership	NOUN
ftr-415	1863	65	subsequently	subsequently	ADV
ftr-415	1863	66	sells	sell	VERB
ftr-415	1863	67	or	or	CCONJ
ftr-415	1863	68	exchanges	exchange	NOUN
ftr-415	1863	69	the	the	DET
ftr-415	1863	70	stock	stock	NOUN
ftr-415	1863	71	.	.	PUNCT
ftr-415	1864	1	the	the	DET
ftr-415	1864	2	proposed	propose	VERB
ftr-415	1864	3	amendments	amendment	NOUN
ftr-415	1864	4	also	also	ADV
ftr-415	1864	5	clarify	clarify	VERB
ftr-415	1864	6	that	that	SCONJ
ftr-415	1864	7	“	"	PUNCT
ftr-415	1864	8	stock	stock	NOUN
ftr-415	1864	9	”	"	PUNCT
ftr-415	1864	10	of	of	ADP
ftr-415	1864	11	a	a	DET
ftr-415	1864	12	corporate	corporate	ADJ
ftr-415	1864	13	partner	partner	NOUN
ftr-415	1864	14	includes	include	VERB
ftr-415	1864	15	any	any	DET
ftr-415	1864	16	position	position	NOUN
ftr-415	1864	17	with	with	ADP
ftr-415	1864	18	respect	respect	NOUN
ftr-415	1864	19	to	to	ADP
ftr-415	1864	20	stock	stock	NOUN
ftr-415	1864	21	of	of	ADP
ftr-415	1864	22	a	a	DET
ftr-415	1864	23	corporate	corporate	ADJ
ftr-415	1864	24	partner	partner	NOUN
ftr-415	1864	25	.	.	PUNCT
ftr-415	1865	1	the	the	DET
ftr-415	1865	2	proposed	propose	VERB
ftr-415	1865	3	amendments	amendment	NOUN
ftr-415	1865	4	would	would	AUX
ftr-415	1865	5	be	be	AUX
ftr-415	1865	6	effective	effective	ADJ
ftr-415	1865	7	retroactively	retroactively	ADV
ftr-415	1865	8	to	to	PART
ftr-415	1865	9	gain	gain	VERB
ftr-415	1865	10	or	or	CCONJ
ftr-415	1865	11	loss	loss	NOUN
ftr-415	1865	12	allocated	allocate	VERB
ftr-415	1865	13	on	on	ADP
ftr-415	1865	14	sales	sale	NOUN
ftr-415	1865	15	or	or	CCONJ
ftr-415	1865	16	exchanges	exchange	NOUN
ftr-415	1865	17	of	of	ADP
ftr-415	1865	18	stock	stock	NOUN
ftr-415	1865	19	occurring	occur	VERB
ftr-415	1865	20	after	after	ADP
ftr-415	1865	21	3/29/02	3/29/02	NUM
ftr-415	1865	22	.	.	PUNCT
ftr-415	1866	1	2	2	NUM
ftr-415	1866	2	.	.	NUM
ftr-415	1866	3	husbands	husband	NOUN
ftr-415	1866	4	and	and	CCONJ
ftr-415	1866	5	wives	wife	NOUN
ftr-415	1866	6	are	be	AUX
ftr-415	1866	7	co	co	NOUN
ftr-415	1866	8	-	-	NOUN
ftr-415	1866	9	owners	owner	NOUN
ftr-415	1866	10	of	of	ADP
ftr-415	1866	11	a	a	DET
ftr-415	1866	12	disregarded	disregarded	ADJ
ftr-415	1866	13	entity	entity	NOUN
ftr-415	1866	14	or	or	CCONJ
ftr-415	1866	15	partners	partner	NOUN
ftr-415	1866	16	[	[	X
ftr-415	1866	17	their	their	PRON
ftr-415	1866	18	choice	choice	NOUN
ftr-415	1866	19	]	]	X
ftr-415	1866	20	,	,	PUNCT
ftr-415	1866	21	if	if	SCONJ
ftr-415	1866	22	the	the	DET
ftr-415	1866	23	business	business	NOUN
ftr-415	1866	24	is	be	AUX
ftr-415	1866	25	community	community	NOUN
ftr-415	1866	26	property	property	NOUN
ftr-415	1866	27	;	;	PUNCT
ftr-415	1866	28	if	if	SCONJ
ftr-415	1866	29	the	the	DET
ftr-415	1866	30	business	business	NOUN
ftr-415	1866	31	is	be	AUX
ftr-415	1866	32	not	not	PART
ftr-415	1866	33	community	community	NOUN
ftr-415	1866	34	property	property	NOUN
ftr-415	1866	35	,	,	PUNCT
ftr-415	1866	36	then	then	ADV
ftr-415	1866	37	they	they	PRON
ftr-415	1866	38	are	be	AUX
ftr-415	1866	39	partners	partner	NOUN
ftr-415	1866	40	.	.	PUNCT
ftr-415	1867	1	rev	rev	PROPN
ftr-415	1867	2	.	.	PROPN
ftr-415	1867	3	proc	proc	PROPN
ftr-415	1867	4	.	.	PUNCT
ftr-415	1868	1	2002	2002	NUM
ftr-415	1868	2	-	-	SYM
ftr-415	1868	3	69	69	NUM
ftr-415	1868	4	,	,	PUNCT
ftr-415	1868	5	2002	2002	NUM
ftr-415	1868	6	-	-	SYM
ftr-415	1868	7	45	45	NUM
ftr-415	1868	8	i.r.b	i.r.b	NOUN
ftr-415	1868	9	.	.	PUNCT
ftr-415	1869	1	831	831	NUM
ftr-415	1869	2	(	(	PUNCT
ftr-415	1869	3	11/12/02	11/12/02	PROPN
ftr-415	1869	4	)	)	PUNCT
ftr-415	1869	5	.	.	PUNCT
ftr-415	1870	1	this	this	DET
ftr-415	1870	2	revenue	revenue	NOUN
ftr-415	1870	3	procedure	procedure	NOUN
ftr-415	1870	4	deals	deal	VERB
ftr-415	1870	5	with	with	ADP
ftr-415	1870	6	the	the	DET
ftr-415	1870	7	classification	classification	NOUN
ftr-415	1870	8	of	of	ADP
ftr-415	1870	9	business	business	NOUN
ftr-415	1870	10	entities	entity	NOUN
ftr-415	1870	11	(	(	PUNCT
ftr-415	1870	12	other	other	ADJ
ftr-415	1870	13	than	than	ADP
ftr-415	1870	14	corporations	corporation	NOUN
ftr-415	1870	15	)	)	PUNCT
ftr-415	1870	16	,	,	PUNCT
ftr-415	1870	17	i.e.	i.e.	X
ftr-415	1870	18	,	,	PUNCT
ftr-415	1870	19	partnerships	partnership	NOUN
ftr-415	1870	20	and	and	CCONJ
ftr-415	1870	21	llcs	llcs	NOUN
ftr-415	1870	22	,	,	PUNCT
ftr-415	1870	23	that	that	PRON
ftr-415	1870	24	are	be	AUX
ftr-415	1870	25	wholly	wholly	ADV
ftr-415	1870	26	owned	own	VERB
ftr-415	1870	27	by	by	ADP
ftr-415	1870	28	a	a	DET
ftr-415	1870	29	husband	husband	NOUN
ftr-415	1870	30	and	and	CCONJ
ftr-415	1870	31	wife	wife	NOUN
ftr-415	1870	32	as	as	ADP
ftr-415	1870	33	community	community	NOUN
ftr-415	1870	34	property	property	NOUN
ftr-415	1870	35	.	.	PUNCT
ftr-415	1871	1	if	if	SCONJ
ftr-415	1871	2	the	the	DET
ftr-415	1871	3	husband	husband	NOUN
ftr-415	1871	4	and	and	CCONJ
ftr-415	1871	5	wife	wife	NOUN
ftr-415	1871	6	treat	treat	VERB
ftr-415	1871	7	the	the	DET
ftr-415	1871	8	entity	entity	NOUN
ftr-415	1871	9	as	as	ADP
ftr-415	1871	10	a	a	DET
ftr-415	1871	11	disregarded	disregarded	ADJ
ftr-415	1871	12	entity	entity	NOUN
ftr-415	1871	13	for	for	ADP
ftr-415	1871	14	federal	federal	ADJ
ftr-415	1871	15	tax	tax	NOUN
ftr-415	1871	16	purposes	purpose	NOUN
ftr-415	1871	17	,	,	PUNCT
ftr-415	1871	18	the	the	DET
ftr-415	1871	19	irs	irs	PROPN
ftr-415	1871	20	will	will	AUX
ftr-415	1871	21	accept	accept	VERB
ftr-415	1871	22	the	the	DET
ftr-415	1871	23	position	position	NOUN
ftr-415	1871	24	that	that	PRON
ftr-415	1871	25	the	the	DET
ftr-415	1871	26	entity	entity	NOUN
ftr-415	1871	27	is	be	AUX
ftr-415	1871	28	a	a	DET
ftr-415	1871	29	disregarded	disregarded	ADJ
ftr-415	1871	30	entity	entity	NOUN
ftr-415	1871	31	for	for	ADP
ftr-415	1871	32	federal	federal	ADJ
ftr-415	1871	33	tax	tax	NOUN
ftr-415	1871	34	purposes	purpose	NOUN
ftr-415	1871	35	.	.	PUNCT
ftr-415	1872	1	on	on	ADP
ftr-415	1872	2	the	the	DET
ftr-415	1872	3	other	other	ADJ
ftr-415	1872	4	hand	hand	NOUN
ftr-415	1872	5	,	,	PUNCT
ftr-415	1872	6	if	if	SCONJ
ftr-415	1872	7	the	the	DET
ftr-415	1872	8	entity	entity	NOUN
ftr-415	1872	9	,	,	PUNCT
ftr-415	1872	10	and	and	CCONJ
ftr-415	1872	11	the	the	DET
ftr-415	1872	12	husband	husband	NOUN
ftr-415	1872	13	and	and	CCONJ
ftr-415	1872	14	wife	wife	NOUN
ftr-415	1872	15	,	,	PUNCT
ftr-415	1872	16	treat	treat	VERB
ftr-415	1872	17	the	the	DET
ftr-415	1872	18	entity	entity	NOUN
ftr-415	1872	19	as	as	ADP
ftr-415	1872	20	a	a	DET
ftr-415	1872	21	partnership	partnership	NOUN
ftr-415	1872	22	for	for	ADP
ftr-415	1872	23	federal	federal	ADJ
ftr-415	1872	24	tax	tax	NOUN
ftr-415	1872	25	purposes	purpose	NOUN
ftr-415	1872	26	and	and	CCONJ
ftr-415	1872	27	file	file	VERB
ftr-415	1872	28	appropriate	appropriate	ADJ
ftr-415	1872	29	partnership	partnership	NOUN
ftr-415	1872	30	returns	return	NOUN
ftr-415	1872	31	,	,	PUNCT
ftr-415	1872	32	the	the	DET
ftr-415	1872	33	irs	irs	PROPN
ftr-415	1872	34	will	will	AUX
ftr-415	1872	35	accept	accept	VERB
ftr-415	1872	36	the	the	DET
ftr-415	1872	37	position	position	NOUN
ftr-415	1872	38	that	that	PRON
ftr-415	1872	39	the	the	DET
ftr-415	1872	40	entity	entity	NOUN
ftr-415	1872	41	is	be	AUX
ftr-415	1872	42	a	a	DET
ftr-415	1872	43	partnership	partnership	NOUN
ftr-415	1872	44	for	for	ADP
ftr-415	1872	45	federal	federal	ADJ
ftr-415	1872	46	tax	tax	NOUN
ftr-415	1872	47	purposes	purpose	NOUN
ftr-415	1872	48	.	.	PUNCT
ftr-415	1873	1	a	a	DET
ftr-415	1873	2	change	change	NOUN
ftr-415	1873	3	in	in	ADP
ftr-415	1873	4	reporting	reporting	NOUN
ftr-415	1873	5	position	position	NOUN
ftr-415	1873	6	will	will	AUX
ftr-415	1873	7	be	be	AUX
ftr-415	1873	8	treated	treat	VERB
ftr-415	1873	9	for	for	ADP
ftr-415	1873	10	federal	federal	ADJ
ftr-415	1873	11	tax	tax	NOUN
ftr-415	1873	12	purposes	purpose	NOUN
ftr-415	1873	13	as	as	ADP
ftr-415	1873	14	a	a	DET
ftr-415	1873	15	conversion	conversion	NOUN
ftr-415	1873	16	of	of	ADP
ftr-415	1873	17	the	the	DET
ftr-415	1873	18	entity	entity	NOUN
ftr-415	1873	19	.	.	PUNCT
ftr-415	1873	20	!	!	PUNCT
ftr-415	1874	1	nothing	nothing	PRON
ftr-415	1874	2	in	in	ADP
ftr-415	1874	3	the	the	DET
ftr-415	1874	4	revenue	revenue	NOUN
ftr-415	1874	5	procedure	procedure	NOUN
ftr-415	1874	6	allows	allow	VERB
ftr-415	1874	7	husbands	husband	NOUN
ftr-415	1874	8	and	and	CCONJ
ftr-415	1874	9	wives	wife	NOUN
ftr-415	1874	10	who	who	PRON
ftr-415	1874	11	wholly	wholly	ADV
ftr-415	1874	12	own	own	VERB
ftr-415	1874	13	an	an	DET
ftr-415	1874	14	llc	llc	NOUN
ftr-415	1874	15	or	or	CCONJ
ftr-415	1874	16	partnership	partnership	NOUN
ftr-415	1874	17	in	in	ADP
ftr-415	1874	18	a	a	DET
ftr-415	1874	19	common	common	ADJ
ftr-415	1874	20	law	law	NOUN
ftr-415	1874	21	property	property	NOUN
ftr-415	1874	22	state	state	NOUN
ftr-415	1874	23	to	to	PART
ftr-415	1874	24	avoid	avoid	VERB
ftr-415	1874	25	entity	entity	NOUN
ftr-415	1874	26	characterization	characterization	NOUN
ftr-415	1874	27	.	.	PUNCT
ftr-415	1875	1	b.	b.	PROPN
ftr-415	1875	2	allocations	allocation	NOUN
ftr-415	1875	3	of	of	ADP
ftr-415	1875	4	distributive	distributive	ADJ
ftr-415	1875	5	share	share	NOUN
ftr-415	1875	6	,	,	PUNCT
ftr-415	1875	7	partnership	partnership	NOUN
ftr-415	1875	8	debt	debt	NOUN
ftr-415	1875	9	,	,	PUNCT
ftr-415	1875	10	and	and	CCONJ
ftr-415	1875	11	outside	outside	ADJ
ftr-415	1875	12	basis	basis	NOUN
ftr-415	1875	13	1	1	NUM
ftr-415	1875	14	.	.	PUNCT
ftr-415	1876	1	the	the	DET
ftr-415	1876	2	gestalt	gestalt	NOUN
ftr-415	1876	3	theory	theory	NOUN
ftr-415	1876	4	of	of	ADP
ftr-415	1876	5	partnership	partnership	NOUN
ftr-415	1876	6	allocations	allocation	NOUN
ftr-415	1876	7	.	.	PUNCT
ftr-415	1877	1	estate	estate	NOUN
ftr-415	1877	2	of	of	ADP
ftr-415	1877	3	ballantyne	ballantyne	PROPN
ftr-415	1877	4	v.	v.	PROPN
ftr-415	1877	5	commissioner	commissioner	PROPN
ftr-415	1877	6	,	,	PUNCT
ftr-415	1877	7	t.c	t.c	PROPN
ftr-415	1877	8	.	.	PROPN
ftr-415	1877	9	memo	memo	NOUN
ftr-415	1877	10	.	.	PUNCT
ftr-415	1878	1	2002	2002	NUM
ftr-415	1878	2	-	-	SYM
ftr-415	1878	3	160	160	NUM
ftr-415	1878	4	(	(	PUNCT
ftr-415	1878	5	6/24/02	6/24/02	NUM
ftr-415	1878	6	)	)	PUNCT
ftr-415	1878	7	.	.	PUNCT
ftr-415	1879	1	the	the	DET
ftr-415	1879	2	decedent	decedent	ADJ
ftr-415	1879	3	taxpayer	taxpayer	NOUN
ftr-415	1879	4	and	and	CCONJ
ftr-415	1879	5	his	his	PRON
ftr-415	1879	6	brother	brother	NOUN
ftr-415	1879	7	for	for	ADP
ftr-415	1879	8	many	many	ADJ
ftr-415	1879	9	years	year	NOUN
ftr-415	1879	10	operated	operate	VERB
ftr-415	1879	11	a	a	DET
ftr-415	1879	12	partnership	partnership	NOUN
ftr-415	1879	13	that	that	PRON
ftr-415	1879	14	engaged	engage	VERB
ftr-415	1879	15	in	in	ADP
ftr-415	1879	16	an	an	DET
ftr-415	1879	17	oil	oil	NOUN
ftr-415	1879	18	and	and	CCONJ
ftr-415	1879	19	gas	gas	NOUN
ftr-415	1879	20	business	business	NOUN
ftr-415	1879	21	,	,	PUNCT
ftr-415	1879	22	run	run	VERB
ftr-415	1879	23	by	by	ADP
ftr-415	1879	24	the	the	DET
ftr-415	1879	25	decedent	decedent	NOUN
ftr-415	1879	26	,	,	PUNCT
ftr-415	1879	27	and	and	CCONJ
ftr-415	1879	28	a	a	DET
ftr-415	1879	29	farming	farming	NOUN
ftr-415	1879	30	business	business	NOUN
ftr-415	1879	31	,	,	PUNCT
ftr-415	1879	32	run	run	VERB
ftr-415	1879	33	by	by	ADP
ftr-415	1879	34	the	the	DET
ftr-415	1879	35	decedent	decedent	NOUN
ftr-415	1879	36	’s	’s	PART
ftr-415	1879	37	brother	brother	NOUN
ftr-415	1879	38	.	.	PUNCT
ftr-415	1880	1	the	the	DET
ftr-415	1880	2	partnership	partnership	NOUN
ftr-415	1880	3	was	be	AUX
ftr-415	1880	4	an	an	DET
ftr-415	1880	5	oral	oral	ADJ
ftr-415	1880	6	partnership	partnership	NOUN
ftr-415	1880	7	,	,	PUNCT
ftr-415	1880	8	and	and	CCONJ
ftr-415	1880	9	the	the	DET
ftr-415	1880	10	brothers	brother	NOUN
ftr-415	1880	11	consistently	consistently	ADV
ftr-415	1880	12	reported	report	VERB
ftr-415	1880	13	as	as	ADP
ftr-415	1880	14	equal	equal	ADJ
ftr-415	1880	15	partners	partner	NOUN
ftr-415	1880	16	,	,	PUNCT
ftr-415	1880	17	even	even	ADV
ftr-415	1880	18	though	though	SCONJ
ftr-415	1880	19	the	the	DET
ftr-415	1880	20	decedent	decedent	NOUN
ftr-415	1880	21	consistently	consistently	ADV
ftr-415	1880	22	withdrew	withdraw	VERB
ftr-415	1880	23	the	the	DET
ftr-415	1880	24	profits	profit	NOUN
ftr-415	1880	25	from	from	ADP
ftr-415	1880	26	the	the	DET
ftr-415	1880	27	oil	oil	NOUN
ftr-415	1880	28	and	and	CCONJ
ftr-415	1880	29	gas	gas	NOUN
ftr-415	1880	30	business	business	NOUN
ftr-415	1880	31	and	and	CCONJ
ftr-415	1880	32	the	the	DET
ftr-415	1880	33	decedent	decedent	NOUN
ftr-415	1880	34	’s	’s	PART
ftr-415	1880	35	brother	brother	NOUN
ftr-415	1880	36	consistently	consistently	ADV
ftr-415	1880	37	withdrew	withdraw	VERB
ftr-415	1880	38	the	the	DET
ftr-415	1880	39	profits	profit	NOUN
ftr-415	1880	40	from	from	ADP
ftr-415	1880	41	the	the	DET
ftr-415	1880	42	farming	farming	NOUN
ftr-415	1880	43	business	business	NOUN
ftr-415	1880	44	.	.	PUNCT
ftr-415	1881	1	after	after	ADP
ftr-415	1881	2	the	the	DET
ftr-415	1881	3	decedent	decedent	NOUN
ftr-415	1881	4	’s	’s	PART
ftr-415	1881	5	death	death	NOUN
ftr-415	1881	6	,	,	PUNCT
ftr-415	1881	7	the	the	DET
ftr-415	1881	8	estate	estate	NOUN
ftr-415	1881	9	took	take	VERB
ftr-415	1881	10	the	the	DET
ftr-415	1881	11	position	position	NOUN
ftr-415	1881	12	that	that	PRON
ftr-415	1881	13	all	all	PRON
ftr-415	1881	14	of	of	ADP
ftr-415	1881	15	the	the	DET
ftr-415	1881	16	income	income	NOUN
ftr-415	1881	17	from	from	ADP
ftr-415	1881	18	the	the	DET
ftr-415	1881	19	farming	farming	NOUN
ftr-415	1881	20	activity	activity	NOUN
ftr-415	1881	21	was	be	AUX
ftr-415	1881	22	reportable	reportable	ADJ
ftr-415	1881	23	as	as	ADP
ftr-415	1881	24	the	the	DET
ftr-415	1881	25	decedent	decedent	NOUN
ftr-415	1881	26	’s	’s	PART
ftr-415	1881	27	brother	brother	NOUN
ftr-415	1881	28	’s	’s	PART
ftr-415	1881	29	distributive	distributive	ADJ
ftr-415	1881	30	share	share	NOUN
ftr-415	1881	31	.	.	PUNCT
ftr-415	1882	1	because	because	SCONJ
ftr-415	1882	2	the	the	DET
ftr-415	1882	3	partnership	partnership	NOUN
ftr-415	1882	4	did	do	AUX
ftr-415	1882	5	not	not	PART
ftr-415	1882	6	maintain	maintain	VERB
ftr-415	1882	7	capital	capital	NOUN
ftr-415	1882	8	accounts	account	NOUN
ftr-415	1882	9	,	,	PUNCT
ftr-415	1882	10	the	the	DET
ftr-415	1882	11	allocation	allocation	NOUN
ftr-415	1882	12	lacked	lack	VERB
ftr-415	1882	13	2003	2003	NUM
ftr-415	1882	14	]	]	PUNCT
ftr-415	1882	15	recent	recent	ADJ
ftr-415	1882	16	developments	development	NOUN
ftr-415	1882	17	in	in	ADP
ftr-415	1882	18	federal	federal	ADJ
ftr-415	1882	19	income	income	NOUN
ftr-415	1882	20	taxation	taxation	NOUN
ftr-415	1882	21	147	147	NUM
ftr-415	1882	22	economic	economic	ADJ
ftr-415	1882	23	substance	substance	NOUN
ftr-415	1882	24	,	,	PUNCT
ftr-415	1882	25	and	and	CCONJ
ftr-415	1882	26	the	the	DET
ftr-415	1882	27	partners	partner	NOUN
ftr-415	1882	28	’	’	PART
ftr-415	1882	29	interests	interest	NOUN
ftr-415	1882	30	in	in	ADP
ftr-415	1882	31	the	the	DET
ftr-415	1882	32	partnership	partnership	NOUN
ftr-415	1882	33	were	be	AUX
ftr-415	1882	34	determined	determine	VERB
ftr-415	1882	35	under	under	ADP
ftr-415	1882	36	the	the	DET
ftr-415	1882	37	facts	fact	NOUN
ftr-415	1882	38	and	and	CCONJ
ftr-415	1882	39	circumstances	circumstance	NOUN
ftr-415	1882	40	test	test	NOUN
ftr-415	1882	41	of	of	ADP
ftr-415	1882	42	reg	reg	NOUN
ftr-415	1882	43	.	.	PUNCT
ftr-415	1883	1	§	§	PROPN
ftr-415	1883	2	1.704	1.704	NUM
ftr-415	1883	3	-	-	NUM
ftr-415	1883	4	1(b)(3	1(b)(3	NUM
ftr-415	1883	5	)	)	PUNCT
ftr-415	1883	6	.	.	PUNCT
ftr-415	1884	1	based	base	VERB
ftr-415	1884	2	on	on	ADP
ftr-415	1884	3	the	the	DET
ftr-415	1884	4	evidence	evidence	NOUN
ftr-415	1884	5	,	,	PUNCT
ftr-415	1884	6	the	the	DET
ftr-415	1884	7	estate	estate	NOUN
ftr-415	1884	8	could	could	AUX
ftr-415	1884	9	not	not	PART
ftr-415	1884	10	overcome	overcome	VERB
ftr-415	1884	11	the	the	DET
ftr-415	1884	12	presumption	presumption	NOUN
ftr-415	1884	13	that	that	SCONJ
ftr-415	1884	14	the	the	DET
ftr-415	1884	15	partners	partner	NOUN
ftr-415	1884	16	were	be	AUX
ftr-415	1884	17	equal	equal	ADJ
ftr-415	1884	18	partners	partner	NOUN
ftr-415	1884	19	.	.	PUNCT
ftr-415	1885	1	there	there	PRON
ftr-415	1885	2	was	be	VERB
ftr-415	1885	3	no	no	DET
ftr-415	1885	4	record	record	NOUN
ftr-415	1885	5	of	of	ADP
ftr-415	1885	6	capital	capital	NOUN
ftr-415	1885	7	contributions	contribution	NOUN
ftr-415	1885	8	,	,	PUNCT
ftr-415	1885	9	the	the	DET
ftr-415	1885	10	amount	amount	NOUN
ftr-415	1885	11	of	of	ADP
ftr-415	1885	12	profits	profit	NOUN
ftr-415	1885	13	of	of	ADP
ftr-415	1885	14	each	each	DET
ftr-415	1885	15	activity	activity	NOUN
ftr-415	1885	16	varied	varied	ADJ
ftr-415	1885	17	from	from	ADP
ftr-415	1885	18	year	year	NOUN
ftr-415	1885	19	to	to	ADP
ftr-415	1885	20	year	year	NOUN
ftr-415	1885	21	,	,	PUNCT
ftr-415	1885	22	as	as	SCONJ
ftr-415	1885	23	did	do	VERB
ftr-415	1885	24	withdrawals	withdrawal	NOUN
ftr-415	1885	25	,	,	PUNCT
ftr-415	1885	26	but	but	CCONJ
ftr-415	1885	27	the	the	DET
ftr-415	1885	28	partners	partner	NOUN
ftr-415	1885	29	’	'	PUNCT
ftr-415	1885	30	economic	economic	ADJ
ftr-415	1885	31	interests	interest	NOUN
ftr-415	1885	32	and	and	CCONJ
ftr-415	1885	33	interests	interest	NOUN
ftr-415	1885	34	in	in	ADP
ftr-415	1885	35	cash	cash	NOUN
ftr-415	1885	36	flow	flow	NOUN
ftr-415	1885	37	could	could	AUX
ftr-415	1885	38	not	not	PART
ftr-415	1885	39	be	be	AUX
ftr-415	1885	40	determined	determine	VERB
ftr-415	1885	41	because	because	SCONJ
ftr-415	1885	42	the	the	DET
ftr-415	1885	43	partnership	partnership	NOUN
ftr-415	1885	44	books	book	NOUN
ftr-415	1885	45	and	and	CCONJ
ftr-415	1885	46	records	record	NOUN
ftr-415	1885	47	were	be	AUX
ftr-415	1885	48	inadequate	inadequate	ADJ
ftr-415	1885	49	.	.	PUNCT
ftr-415	1886	1	however	however	ADV
ftr-415	1886	2	,	,	PUNCT
ftr-415	1886	3	the	the	DET
ftr-415	1886	4	“	"	PUNCT
ftr-415	1886	5	facts”—mostly	facts”—mostly	ADV
ftr-415	1886	6	the	the	DET
ftr-415	1886	7	witnesses	witness	NOUN
ftr-415	1886	8	’	'	PUNCT
ftr-415	1886	9	“	"	PUNCT
ftr-415	1886	10	beliefs	belief	NOUN
ftr-415	1886	11	”	"	PUNCT
ftr-415	1886	12	that	that	PRON
ftr-415	1886	13	the	the	DET
ftr-415	1886	14	brothers	brother	NOUN
ftr-415	1886	15	were	be	AUX
ftr-415	1886	16	50/50	50/50	NUM
ftr-415	1886	17	partners	partner	NOUN
ftr-415	1886	18	—	—	PUNCT
ftr-415	1886	19	indicated	indicate	VERB
ftr-415	1886	20	that	that	SCONJ
ftr-415	1886	21	they	they	PRON
ftr-415	1886	22	were	be	AUX
ftr-415	1886	23	to	to	PART
ftr-415	1886	24	share	share	VERB
ftr-415	1886	25	liquidating	liquidating	NOUN
ftr-415	1886	26	distributions	distribution	NOUN
ftr-415	1886	27	equally	equally	ADV
ftr-415	1886	28	.	.	PUNCT
ftr-415	1887	1	that	that	DET
ftr-415	1887	2	factor	factor	NOUN
ftr-415	1887	3	,	,	PUNCT
ftr-415	1887	4	combined	combine	VERB
ftr-415	1887	5	with	with	ADP
ftr-415	1887	6	the	the	DET
ftr-415	1887	7	brothers	brother	NOUN
ftr-415	1887	8	long	long	ADJ
ftr-415	1887	9	-	-	PUNCT
ftr-415	1887	10	time	time	NOUN
ftr-415	1887	11	consistent	consistent	ADJ
ftr-415	1887	12	reporting	reporting	NOUN
ftr-415	1887	13	as	as	ADP
ftr-415	1887	14	equal	equal	ADJ
ftr-415	1887	15	partners	partner	NOUN
ftr-415	1887	16	and	and	CCONJ
ftr-415	1887	17	the	the	DET
ftr-415	1887	18	absence	absence	NOUN
ftr-415	1887	19	of	of	ADP
ftr-415	1887	20	any	any	DET
ftr-415	1887	21	evidence	evidence	NOUN
ftr-415	1887	22	that	that	SCONJ
ftr-415	1887	23	the	the	DET
ftr-415	1887	24	brothers	brother	NOUN
ftr-415	1887	25	’	'	PUNCT
ftr-415	1887	26	reporting	reporting	NOUN
ftr-415	1887	27	position	position	NOUN
ftr-415	1887	28	involved	involve	VERB
ftr-415	1887	29	tax	tax	NOUN
ftr-415	1887	30	avoidance	avoidance	NOUN
ftr-415	1887	31	,	,	PUNCT
ftr-415	1887	32	was	be	AUX
ftr-415	1887	33	sufficient	sufficient	ADJ
ftr-415	1887	34	to	to	PART
ftr-415	1887	35	convince	convince	VERB
ftr-415	1887	36	judge	judge	NOUN
ftr-415	1887	37	ruwe	ruwe	VERB
ftr-415	1887	38	that	that	SCONJ
ftr-415	1887	39	they	they	PRON
ftr-415	1887	40	were	be	AUX
ftr-415	1887	41	equal	equal	ADJ
ftr-415	1887	42	partners	partner	NOUN
ftr-415	1887	43	.	.	PUNCT
ftr-415	1888	1	c.	c.	NOUN
ftr-415	1888	2	distributions	distribution	NOUN
ftr-415	1888	3	and	and	CCONJ
ftr-415	1888	4	transactions	transaction	NOUN
ftr-415	1888	5	between	between	ADP
ftr-415	1888	6	the	the	DET
ftr-415	1888	7	partnership	partnership	NOUN
ftr-415	1888	8	and	and	CCONJ
ftr-415	1888	9	partners	partner	NOUN
ftr-415	1888	10	there	there	PRON
ftr-415	1888	11	were	be	VERB
ftr-415	1888	12	no	no	DET
ftr-415	1888	13	significant	significant	ADJ
ftr-415	1888	14	developments	development	NOUN
ftr-415	1888	15	in	in	ADP
ftr-415	1888	16	this	this	DET
ftr-415	1888	17	topic	topic	NOUN
ftr-415	1888	18	in	in	ADP
ftr-415	1888	19	2002	2002	NUM
ftr-415	1888	20	.	.	PUNCT
ftr-415	1889	1	d.	d.	PROPN
ftr-415	1889	2	sales	sale	NOUN
ftr-415	1889	3	of	of	ADP
ftr-415	1889	4	partnership	partnership	NOUN
ftr-415	1889	5	interests	interest	NOUN
ftr-415	1889	6	,	,	PUNCT
ftr-415	1889	7	liquidations	liquidation	NOUN
ftr-415	1889	8	and	and	CCONJ
ftr-415	1889	9	m	m	NOUN
ftr-415	1889	10	ergers	erger	NOUN
ftr-415	1889	11	there	there	PRON
ftr-415	1889	12	were	be	VERB
ftr-415	1889	13	no	no	DET
ftr-415	1889	14	significant	significant	ADJ
ftr-415	1889	15	developments	development	NOUN
ftr-415	1889	16	in	in	ADP
ftr-415	1889	17	this	this	DET
ftr-415	1889	18	topic	topic	NOUN
ftr-415	1889	19	in	in	ADP
ftr-415	1889	20	2002	2002	NUM
ftr-415	1889	21	.	.	PUNCT
ftr-415	1890	1	e.	e.	PROPN
ftr-415	1890	2	inside	inside	ADJ
ftr-415	1890	3	basis	basis	NOUN
ftr-415	1890	4	adjustments	adjustment	NOUN
ftr-415	1890	5	there	there	PRON
ftr-415	1890	6	were	be	VERB
ftr-415	1890	7	no	no	DET
ftr-415	1890	8	significant	significant	ADJ
ftr-415	1890	9	developments	development	NOUN
ftr-415	1890	10	in	in	ADP
ftr-415	1890	11	this	this	DET
ftr-415	1890	12	topic	topic	NOUN
ftr-415	1890	13	in	in	ADP
ftr-415	1890	14	2002	2002	NUM
ftr-415	1890	15	.	.	PUNCT
ftr-415	1891	1	f.	f.	PROPN
ftr-415	1891	2	partnership	partnership	PROPN
ftr-415	1891	3	audit	audit	PROPN
ftr-415	1891	4	rules	rule	VERB
ftr-415	1891	5	1	1	NUM
ftr-415	1891	6	.	.	X
ftr-415	1891	7	are	be	AUX
ftr-415	1891	8	conflicts	conflict	NOUN
ftr-415	1891	9	worse	bad	ADJ
ftr-415	1891	10	than	than	ADP
ftr-415	1891	11	criminality	criminality	NOUN
ftr-415	1891	12	?	?	PUNCT
ftr-415	1892	1	madison	madison	PROPN
ftr-415	1892	2	recycling	recycling	NOUN
ftr-415	1892	3	associates	associates	PROPN
ftr-415	1892	4	v.	v.	ADP
ftr-415	1892	5	commissioner	commissioner	PROPN
ftr-415	1892	6	,	,	PUNCT
ftr-415	1892	7	295	295	NUM
ftr-415	1892	8	f.3d	f.3d	NUM
ftr-415	1892	9	280	280	NUM
ftr-415	1892	10	,	,	PUNCT
ftr-415	1892	11	2002	2002	NUM
ftr-415	1892	12	-	-	SYM
ftr-415	1892	13	2	2	NUM
ftr-415	1892	14	u.s.t.c	u.s.t.c	PROPN
ftr-415	1892	15	.	.	PROPN
ftr-415	1892	16	¶50,515	¶50,515	NOUN
ftr-415	1892	17	,	,	PUNCT
ftr-415	1892	18	90	90	NUM
ftr-415	1892	19	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1892	20	2002	2002	NUM
ftr-415	1892	21	-	-	SYM
ftr-415	1892	22	5132	5132	NUM
ftr-415	1892	23	(	(	PUNCT
ftr-415	1892	24	2d	2d	NUM
ftr-415	1892	25	cir	cir	NOUN
ftr-415	1892	26	.	.	PUNCT
ftr-415	1893	1	7/9/02	7/9/02	NUM
ftr-415	1893	2	)	)	PUNCT
ftr-415	1893	3	.	.	PUNCT
ftr-415	1894	1	the	the	DET
ftr-415	1894	2	ninth	ninth	ADJ
ftr-415	1894	3	circuit	circuit	NOUN
ftr-415	1894	4	held	hold	VERB
ftr-415	1894	5	that	that	SCONJ
ftr-415	1894	6	a	a	DET
ftr-415	1894	7	consent	consent	NOUN
ftr-415	1894	8	to	to	PART
ftr-415	1894	9	extend	extend	VERB
ftr-415	1894	10	the	the	DET
ftr-415	1894	11	statute	statute	NOUN
ftr-415	1894	12	of	of	ADP
ftr-415	1894	13	limitations	limitation	NOUN
ftr-415	1894	14	executed	execute	VERB
ftr-415	1894	15	by	by	ADP
ftr-415	1894	16	an	an	DET
ftr-415	1894	17	otherwise	otherwise	ADV
ftr-415	1894	18	properly	properly	ADV
ftr-415	1894	19	designated	designate	VERB
ftr-415	1894	20	agent	agent	NOUN
ftr-415	1894	21	of	of	ADP
ftr-415	1894	22	the	the	DET
ftr-415	1894	23	tmp	tmp	NOUN
ftr-415	1894	24	was	be	AUX
ftr-415	1894	25	not	not	PART
ftr-415	1894	26	invalid	invalid	ADJ
ftr-415	1894	27	merely	merely	ADV
ftr-415	1894	28	because	because	SCONJ
ftr-415	1894	29	the	the	DET
ftr-415	1894	30	tmp	tmp	NOUN
ftr-415	1894	31	was	be	AUX
ftr-415	1894	32	under	under	ADP
ftr-415	1894	33	criminal	criminal	ADJ
ftr-415	1894	34	tax	tax	NOUN
ftr-415	1894	35	investigation	investigation	NOUN
ftr-415	1894	36	at	at	ADP
ftr-415	1894	37	the	the	DET
ftr-415	1894	38	time	time	NOUN
ftr-415	1894	39	the	the	DET
ftr-415	1894	40	consent	consent	NOUN
ftr-415	1894	41	was	be	AUX
ftr-415	1894	42	signed	sign	VERB
ftr-415	1894	43	.	.	PUNCT
ftr-415	1895	1	because	because	SCONJ
ftr-415	1895	2	the	the	DET
ftr-415	1895	3	tmp	tmp	NOUN
ftr-415	1895	4	was	be	AUX
ftr-415	1895	5	unaware	unaware	ADJ
ftr-415	1895	6	of	of	ADP
ftr-415	1895	7	the	the	DET
ftr-415	1895	8	criminal	criminal	ADJ
ftr-415	1895	9	investigation	investigation	NOUN
ftr-415	1895	10	at	at	ADP
ftr-415	1895	11	the	the	DET
ftr-415	1895	12	time	time	NOUN
ftr-415	1895	13	the	the	DET
ftr-415	1895	14	consent	consent	NOUN
ftr-415	1895	15	was	be	AUX
ftr-415	1895	16	signed	sign	VERB
ftr-415	1895	17	,	,	PUNCT
ftr-415	1895	18	he	he	PRON
ftr-415	1895	19	had	have	VERB
ftr-415	1895	20	no	no	DET
ftr-415	1895	21	conflict	conflict	NOUN
ftr-415	1895	22	of	of	ADP
ftr-415	1895	23	interest	interest	NOUN
ftr-415	1895	24	.	.	PUNCT
ftr-415	1896	1	on	on	ADP
ftr-415	1896	2	that	that	DET
ftr-415	1896	3	basis	basis	NOUN
ftr-415	1896	4	the	the	DET
ftr-415	1896	5	court	court	NOUN
ftr-415	1896	6	distinguished	distinguish	VERB
ftr-415	1896	7	its	its	PRON
ftr-415	1896	8	holding	holding	NOUN
ftr-415	1896	9	in	in	ADP
ftr-415	1896	10	transpac	transpac	PROPN
ftr-415	1896	11	drilling	drilling	NOUN
ftr-415	1896	12	venture	venture	NOUN
ftr-415	1896	13	1982	1982	NUM
ftr-415	1896	14	-	-	SYM
ftr-415	1896	15	12	12	NUM
ftr-415	1896	16	v.	v.	ADP
ftr-415	1896	17	commissioner	commissioner	NOUN
ftr-415	1896	18	,	,	PUNCT
ftr-415	1896	19	147	147	NUM
ftr-415	1896	20	f.3d	f.3d	NUM
ftr-415	1896	21	221	221	NUM
ftr-415	1896	22	(	(	PUNCT
ftr-415	1896	23	2d	2d	NUM
ftr-415	1896	24	cir	cir	NOUN
ftr-415	1896	25	.	.	PUNCT
ftr-415	1896	26	1998	1998	NUM
ftr-415	1896	27	)	)	PUNCT
ftr-415	1896	28	.	.	PUNCT
ftr-415	1897	1	2	2	X
ftr-415	1897	2	.	.	X
ftr-415	1897	3	partnerships	partnership	NOUN
ftr-415	1897	4	should	should	AUX
ftr-415	1897	5	n’t	not	PART
ftr-415	1897	6	bother	bother	VERB
ftr-415	1897	7	applying	apply	VERB
ftr-415	1897	8	for	for	ADP
ftr-415	1897	9	§	§	PROPN
ftr-415	1897	10	7841(c	7841(c	NOUN
ftr-415	1897	11	)	)	PUNCT
ftr-415	1897	12	interest	interest	NOUN
ftr-415	1897	13	redeterminations	redetermination	NOUN
ftr-415	1897	14	.	.	PUNCT
ftr-415	1898	1	asa	asa	PROPN
ftr-415	1898	2	investerings	investering	NOUN
ftr-415	1898	3	partnership	partnership	PROPN
ftr-415	1898	4	v.	v.	PROPN
ftr-415	1898	5	commissioner	commissioner	PROPN
ftr-415	1898	6	,	,	PUNCT
ftr-415	1898	7	118	118	NUM
ftr-415	1898	8	t.c	t.c	PROPN
ftr-415	1898	9	.	.	PROPN
ftr-415	1898	10	423	423	NUM
ftr-415	1898	11	(	(	PUNCT
ftr-415	1898	12	5/22/02	5/22/02	NUM
ftr-415	1898	13	)	)	PUNCT
ftr-415	1898	14	.	.	PUNCT
ftr-415	1899	1	the	the	DET
ftr-415	1899	2	decision	decision	NOUN
ftr-415	1899	3	in	in	ADP
ftr-415	1899	4	the	the	DET
ftr-415	1899	5	tax	tax	NOUN
ftr-415	1899	6	shelter	shelter	NOUN
ftr-415	1899	7	case	case	NOUN
ftr-415	1899	8	,	,	PUNCT
ftr-415	1899	9	asa	asa	PROPN
ftr-415	1899	10	investerings	investering	NOUN
ftr-415	1899	11	partnership	partnership	PROPN
ftr-415	1899	12	v.	v.	PROPN
ftr-415	1899	13	commissioner	commissioner	PROPN
ftr-415	1899	14	,	,	PUNCT
ftr-415	1899	15	t.c	t.c	PROPN
ftr-415	1899	16	.	.	PROPN
ftr-415	1899	17	memo	memo	NOUN
ftr-415	1899	18	.	.	PUNCT
ftr-415	1900	1	1998	1998	NUM
ftr-415	1900	2	-	-	SYM
ftr-415	1900	3	305	305	NUM
ftr-415	1900	4	,	,	PUNCT
ftr-415	1900	5	aff’d	aff’d	NUM
ftr-415	1900	6	,	,	PUNCT
ftr-415	1900	7	201	201	NUM
ftr-415	1900	8	f.3d	f.3d	NUM
ftr-415	1900	9	505	505	NUM
ftr-415	1900	10	(	(	PUNCT
ftr-415	1900	11	d.c	d.c	PROPN
ftr-415	1900	12	.	.	PROPN
ftr-415	1900	13	cir	cir	PROPN
ftr-415	1900	14	.	.	PROPN
ftr-415	1900	15	2000	2000	NUM
ftr-415	1900	16	)	)	PUNCT
ftr-415	1900	17	,	,	PUNCT
ftr-415	1900	18	cert	cert	PROPN
ftr-415	1900	19	.	.	PUNCT
ftr-415	1901	1	denied	deny	VERB
ftr-415	1901	2	,	,	PUNCT
ftr-415	1902	1	531	531	NUM
ftr-415	1902	2	u.s	u.s	PROPN
ftr-415	1902	3	.	.	PROPN
ftr-415	1902	4	871	871	NUM
ftr-415	1902	5	(	(	PUNCT
ftr-415	1902	6	2000	2000	NUM
ftr-415	1902	7	)	)	PUNCT
ftr-415	1902	8	,	,	PUNCT
ftr-415	1902	9	was	be	AUX
ftr-415	1902	10	entered	enter	VERB
ftr-415	1902	11	pursuant	pursuant	ADV
ftr-415	1902	12	to	to	ADP
ftr-415	1902	13	a	a	DET
ftr-415	1902	14	partnership	partnership	NOUN
ftr-415	1902	15	level	level	NOUN
ftr-415	1902	16	proceeding	proceeding	NOUN
ftr-415	1902	17	filed	file	VERB
ftr-415	1902	18	in	in	ADP
ftr-415	1902	19	the	the	DET
ftr-415	1902	20	tax	tax	NOUN
ftr-415	1902	21	court	court	NOUN
ftr-415	1902	22	under	under	ADP
ftr-415	1902	23	§	§	PROPN
ftr-415	1902	24	6226(a	6226(a	NUM
ftr-415	1902	25	)	)	PUNCT
ftr-415	1902	26	,	,	PUNCT
ftr-415	1902	27	rather	rather	ADV
ftr-415	1902	28	than	than	ADP
ftr-415	1902	29	§	§	PROPN
ftr-415	1902	30	6215(a	6215(a	NOUN
ftr-415	1902	31	)	)	PUNCT
ftr-415	1902	32	.	.	PUNCT
ftr-415	1903	1	accordingly	accordingly	ADV
ftr-415	1903	2	,	,	PUNCT
ftr-415	1903	3	the	the	DET
ftr-415	1903	4	substantive	substantive	ADJ
ftr-415	1903	5	proceeding	proceeding	NOUN
ftr-415	1903	6	was	be	AUX
ftr-415	1903	7	not	not	PART
ftr-415	1903	8	a	a	DET
ftr-415	1903	9	redetermination	redetermination	NOUN
ftr-415	1903	10	of	of	ADP
ftr-415	1903	11	a	a	DET
ftr-415	1903	12	deficiency	deficiency	NOUN
ftr-415	1903	13	,	,	PUNCT
ftr-415	1903	14	and	and	CCONJ
ftr-415	1903	15	judge	judge	PROPN
ftr-415	1903	16	ruwe	ruwe	PROPN
ftr-415	1903	17	held	hold	VERB
ftr-415	1903	18	that	that	SCONJ
ftr-415	1903	19	the	the	DET
ftr-415	1903	20	tax	tax	NOUN
ftr-415	1903	21	court	court	NOUN
ftr-415	1903	22	lacked	lack	VERB
ftr-415	1903	23	jurisdiction	jurisdiction	NOUN
ftr-415	1903	24	under	under	ADP
ftr-415	1903	25	§	§	PROPN
ftr-415	1903	26	7481(c	7481(c	NUM
ftr-415	1903	27	)	)	PUNCT
ftr-415	1903	28	to	to	PART
ftr-415	1903	29	review	review	VERB
ftr-415	1903	30	the	the	DET
ftr-415	1903	31	commissioner	commissioner	NOUN
ftr-415	1903	32	’s	’s	PART
ftr-415	1903	33	determination	determination	NOUN
ftr-415	1903	34	of	of	ADP
ftr-415	1903	35	interest	interest	NOUN
ftr-415	1903	36	,	,	PUNCT
ftr-415	1903	37	even	even	ADV
ftr-415	1903	38	though	though	SCONJ
ftr-415	1903	39	all	all	PRON
ftr-415	1903	40	of	of	ADP
ftr-415	1903	41	the	the	DET
ftr-415	1903	42	other	other	ADJ
ftr-415	1903	43	conditions	condition	NOUN
ftr-415	1903	44	for	for	ADP
ftr-415	1903	45	§	§	PROPN
ftr-415	1903	46	7481(c	7481(c	NUM
ftr-415	1903	47	)	)	PUNCT
ftr-415	1903	48	review	review	NOUN
ftr-415	1903	49	had	have	AUX
ftr-415	1903	50	been	be	AUX
ftr-415	1903	51	met	meet	VERB
ftr-415	1903	52	.	.	PUNCT
ftr-415	1904	1	a	a	DET
ftr-415	1904	2	petition	petition	NOUN
ftr-415	1904	3	for	for	ADP
ftr-415	1904	4	redetermination	redetermination	NOUN
ftr-415	1904	5	of	of	ADP
ftr-415	1904	6	the	the	DET
ftr-415	1904	7	deficiency	deficiency	NOUN
ftr-415	1904	8	under	under	ADP
ftr-415	1904	9	§	§	PROPN
ftr-415	1904	10	6215(a	6215(a	NOUN
ftr-415	1904	11	)	)	PUNCT
ftr-415	1904	12	is	be	AUX
ftr-415	1904	13	an	an	DET
ftr-415	1904	14	express	express	ADJ
ftr-415	1904	15	statutory	statutory	ADJ
ftr-415	1904	16	prerequisite	prerequisite	NOUN
ftr-415	1904	17	for	for	ADP
ftr-415	1904	18	§	§	PROPN
ftr-415	1904	19	7481(c	7481(c	NOUN
ftr-415	1904	20	)	)	PUNCT
ftr-415	1904	21	review	review	NOUN
ftr-415	1904	22	of	of	ADP
ftr-415	1904	23	an	an	DET
ftr-415	1904	24	interest	interest	NOUN
ftr-415	1904	25	determination	determination	NOUN
ftr-415	1904	26	.	.	PUNCT
ftr-415	1905	1	3	3	X
ftr-415	1905	2	.	.	X
ftr-415	1905	3	gustin	gustin	PROPN
ftr-415	1905	4	v.	v.	PROPN
ftr-415	1905	5	commissioner	commissioner	PROPN
ftr-415	1905	6	,	,	PUNCT
ftr-415	1905	7	t.c	t.c	PROPN
ftr-415	1905	8	.	.	PROPN
ftr-415	1905	9	memo	memo	NOUN
ftr-415	1905	10	.	.	PUNCT
ftr-415	1906	1	2002	2002	NUM
ftr-415	1906	2	-	-	SYM
ftr-415	1906	3	64	64	NUM
ftr-415	1906	4	(	(	PUNCT
ftr-415	1906	5	3/7/02	3/7/02	NUM
ftr-415	1906	6	)	)	PUNCT
ftr-415	1906	7	.	.	PUNCT
ftr-415	1907	1	a	a	DET
ftr-415	1907	2	deficiency	deficiency	NOUN
ftr-415	1907	3	notice	notice	NOUN
ftr-415	1907	4	disallowing	disallow	VERB
ftr-415	1907	5	a	a	DET
ftr-415	1907	6	portion	portion	NOUN
ftr-415	1907	7	of	of	ADP
ftr-415	1907	8	a	a	DET
ftr-415	1907	9	partner	partner	NOUN
ftr-415	1907	10	’s	’s	PART
ftr-415	1907	11	distributive	distributive	ADJ
ftr-415	1907	12	share	share	NOUN
ftr-415	1907	13	of	of	ADP
ftr-415	1907	14	losses	loss	NOUN
ftr-415	1907	15	from	from	ADP
ftr-415	1907	16	a	a	DET
ftr-415	1907	17	tefra	tefra	ADJ
ftr-415	1907	18	partnership	partnership	NOUN
ftr-415	1907	19	under	under	ADP
ftr-415	1907	20	§	§	PROPN
ftr-415	1907	21	704(d	704(d	PROPN
ftr-415	1907	22	)	)	PUNCT
ftr-415	1907	23	,	,	PUNCT
ftr-415	1907	24	on	on	ADP
ftr-415	1907	25	the	the	DET
ftr-415	1907	26	ground	ground	NOUN
ftr-415	1907	27	that	that	SCONJ
ftr-415	1907	28	the	the	DET
ftr-415	1907	29	losses	loss	NOUN
ftr-415	1907	30	exceeded	exceed	VERB
ftr-415	1907	31	the	the	DET
ftr-415	1907	32	partner	partner	NOUN
ftr-415	1907	33	’s	’s	PART
ftr-415	1907	34	basis	basis	NOUN
ftr-415	1907	35	in	in	ADP
ftr-415	1907	36	his	his	PRON
ftr-415	1907	37	partnership	partnership	NOUN
ftr-415	1907	38	interest	interest	NOUN
ftr-415	1907	39	,	,	PUNCT
ftr-415	1907	40	was	be	AUX
ftr-415	1907	41	valid	valid	ADJ
ftr-415	1907	42	even	even	ADV
ftr-415	1907	43	though	though	SCONJ
ftr-415	1907	44	148	148	NUM
ftr-415	1907	45	florida	florida	PROPN
ftr-415	1907	46	tax	tax	NOUN
ftr-415	1907	47	review	review	NOUN
ftr-415	1908	1	[	[	X
ftr-415	1908	2	vol.6	vol.6	NUM
ftr-415	1908	3	:	:	PUNCT
ftr-415	1908	4	si	si	X
ftr-415	1909	1	there	there	PRON
ftr-415	1909	2	had	have	AUX
ftr-415	1909	3	been	be	AUX
ftr-415	1909	4	no	no	DET
ftr-415	1909	5	fpaa	fpaa	NOUN
ftr-415	1909	6	and	and	CCONJ
ftr-415	1909	7	partnership	partnership	NOUN
ftr-415	1909	8	-	-	PUNCT
ftr-415	1909	9	level	level	NOUN
ftr-415	1909	10	proceeding	proceeding	NOUN
ftr-415	1909	11	.	.	PUNCT
ftr-415	1910	1	a	a	DET
ftr-415	1910	2	partner	partner	NOUN
ftr-415	1910	3	’s	’s	PART
ftr-415	1910	4	basis	basis	NOUN
ftr-415	1910	5	in	in	ADP
ftr-415	1910	6	the	the	DET
ftr-415	1910	7	partnership	partnership	NOUN
ftr-415	1910	8	is	be	AUX
ftr-415	1910	9	not	not	PART
ftr-415	1910	10	a	a	DET
ftr-415	1910	11	partnership	partnership	NOUN
ftr-415	1910	12	item	item	NOUN
ftr-415	1910	13	.	.	PUNCT
ftr-415	1911	1	viii	viii	PROPN
ftr-415	1911	2	.	.	PUNCT
ftr-415	1912	1	tax	tax	NOUN
ftr-415	1912	2	shelters	shelter	NOUN
ftr-415	1912	3	a.	a.	NOUN
ftr-415	1912	4	tax	tax	NOUN
ftr-415	1912	5	shelter	shelter	NOUN
ftr-415	1912	6	cases	case	NOUN
ftr-415	1912	7	1	1	NUM
ftr-415	1912	8	.	.	PUNCT
ftr-415	1912	9	tax	tax	NOUN
ftr-415	1912	10	shelter	shelter	NOUN
ftr-415	1912	11	benefits	benefit	NOUN
ftr-415	1912	12	from	from	ADP
ftr-415	1912	13	§	§	PROPN
ftr-415	1912	14	453	453	NUM
ftr-415	1912	15	contingent	contingent	NOUN
ftr-415	1912	16	sale	sale	NOUN
ftr-415	1912	17	partnership	partnership	NOUN
ftr-415	1912	18	tax	tax	NOUN
ftr-415	1912	19	shelter	shelter	NOUN
ftr-415	1912	20	not	not	PART
ftr-415	1912	21	allowed	allow	VERB
ftr-415	1912	22	because	because	SCONJ
ftr-415	1912	23	the	the	DET
ftr-415	1912	24	tax	tax	NOUN
ftr-415	1912	25	shelter	shelter	NOUN
ftr-415	1912	26	is	be	AUX
ftr-415	1912	27	a	a	DET
ftr-415	1912	28	sham	sham	NOUN
ftr-415	1912	29	and	and	CCONJ
ftr-415	1912	30	“	"	PUNCT
ftr-415	1912	31	serves	serve	VERB
ftr-415	1912	32	no	no	DET
ftr-415	1912	33	economic	economic	ADJ
ftr-415	1912	34	purpose	purpose	NOUN
ftr-415	1912	35	other	other	ADJ
ftr-415	1912	36	than	than	ADP
ftr-415	1912	37	tax	tax	NOUN
ftr-415	1912	38	savings	saving	NOUN
ftr-415	1912	39	.	.	PUNCT
ftr-415	1912	40	”	"	PUNCT
ftr-415	1913	1	merrill	merrill	PROPN
ftr-415	1913	2	lynch	lynch	PROPN
ftr-415	1913	3	’s	’s	PART
ftr-415	1913	4	persistence	persistence	NOUN
ftr-415	1913	5	overcomes	overcome	VERB
ftr-415	1913	6	initial	initial	ADJ
ftr-415	1913	7	doubts	doubt	NOUN
ftr-415	1913	8	of	of	ADP
ftr-415	1913	9	tax	tax	NOUN
ftr-415	1913	10	department	department	PROPN
ftr-415	1913	11	.	.	PUNCT
ftr-415	1914	1	acm	acm	PROPN
ftr-415	1914	2	partnership	partnership	PROPN
ftr-415	1914	3	v.	v.	PROPN
ftr-415	1914	4	commissioner	commissioner	PROPN
ftr-415	1914	5	,	,	PUNCT
ftr-415	1914	6	t.c	t.c	PROPN
ftr-415	1914	7	.	.	PROPN
ftr-415	1914	8	memo	memo	NOUN
ftr-415	1914	9	.	.	PUNCT
ftr-415	1915	1	1997	1997	NUM
ftr-415	1915	2	-	-	SYM
ftr-415	1915	3	115	115	NUM
ftr-415	1915	4	(	(	PUNCT
ftr-415	1915	5	3/5/97	3/5/97	NUM
ftr-415	1915	6	)	)	PUNCT
ftr-415	1915	7	,	,	PUNCT
ftr-415	1915	8	aff’d	aff’d	VERB
ftr-415	1915	9	in	in	ADP
ftr-415	1915	10	part	part	NOUN
ftr-415	1915	11	,	,	PUNCT
ftr-415	1915	12	rev’d	rev’d	NOUN
ftr-415	1915	13	in	in	ADP
ftr-415	1915	14	part	part	NOUN
ftr-415	1915	15	,	,	PUNCT
ftr-415	1915	16	157	157	NUM
ftr-415	1915	17	f.3d	f.3d	NUM
ftr-415	1915	18	231	231	NUM
ftr-415	1915	19	,	,	PUNCT
ftr-415	1915	20	98	98	NUM
ftr-415	1915	21	-	-	SYM
ftr-415	1915	22	2	2	NUM
ftr-415	1915	23	u.s.t.c	u.s.t.c	PROPN
ftr-415	1915	24	.	.	PROPN
ftr-415	1915	25	¶50,790	¶50,790	PROPN
ftr-415	1915	26	,	,	PUNCT
ftr-415	1915	27	82	82	NUM
ftr-415	1915	28	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1915	29	98	98	NUM
ftr-415	1915	30	-	-	SYM
ftr-415	1915	31	6682	6682	NUM
ftr-415	1915	32	(	(	PUNCT
ftr-415	1915	33	3d	3d	NUM
ftr-415	1915	34	cir	cir	NOUN
ftr-415	1915	35	.	.	PUNCT
ftr-415	1916	1	10/13/98	10/13/98	NUM
ftr-415	1916	2	)	)	PUNCT
ftr-415	1916	3	(	(	PUNCT
ftr-415	1916	4	21	21	NUM
ftr-415	1916	5	)	)	PUNCT
ftr-415	1916	6	,	,	PUNCT
ftr-415	1916	7	cert	cert	PROPN
ftr-415	1916	8	.	.	PUNCT
ftr-415	1917	1	denied	deny	VERB
ftr-415	1917	2	,	,	PUNCT
ftr-415	1917	3	526	526	NUM
ftr-415	1917	4	u.s	u.s	PROPN
ftr-415	1917	5	.	.	PROPN
ftr-415	1917	6	1017	1017	NUM
ftr-415	1917	7	(	(	PUNCT
ftr-415	1917	8	3/2/99	3/2/99	NUM
ftr-415	1917	9	)	)	PUNCT
ftr-415	1917	10	.	.	PUNCT
ftr-415	1918	1	judge	judge	PROPN
ftr-415	1918	2	laro	laro	PROPN
ftr-415	1918	3	found	find	VERB
ftr-415	1918	4	a	a	DET
ftr-415	1918	5	§	§	ADJ
ftr-415	1918	6	453	453	NUM
ftr-415	1918	7	contingent	contingent	NOUN
ftr-415	1918	8	sale	sale	NOUN
ftr-415	1918	9	partnership	partnership	NOUN
ftr-415	1918	10	tax	tax	NOUN
ftr-415	1918	11	shelter	shelter	NOUN
ftr-415	1918	12	to	to	PART
ftr-415	1918	13	be	be	AUX
ftr-415	1918	14	a	a	DET
ftr-415	1918	15	prearranged	prearrange	VERB
ftr-415	1918	16	sham	sham	NOUN
ftr-415	1918	17	,	,	PUNCT
ftr-415	1918	18	“	"	PUNCT
ftr-415	1918	19	tax	tax	NOUN
ftr-415	1918	20	-	-	PUNCT
ftr-415	1918	21	driven	drive	VERB
ftr-415	1918	22	and	and	CCONJ
ftr-415	1918	23	devoid	devoid	ADJ
ftr-415	1918	24	of	of	ADP
ftr-415	1918	25	economic	economic	ADJ
ftr-415	1918	26	purpose	purpose	NOUN
ftr-415	1918	27	,	,	PUNCT
ftr-415	1918	28	”	"	PUNCT
ftr-415	1918	29	and	and	CCONJ
ftr-415	1918	30	“	"	PUNCT
ftr-415	1918	31	serv[ing	serv[e	VERB
ftr-415	1918	32	]	]	PUNCT
ftr-415	1918	33	no	no	DET
ftr-415	1918	34	economic	economic	ADJ
ftr-415	1918	35	purpose	purpose	NOUN
ftr-415	1918	36	other	other	ADJ
ftr-415	1918	37	than	than	ADP
ftr-415	1918	38	tax	tax	NOUN
ftr-415	1918	39	savings	saving	NOUN
ftr-415	1918	40	,	,	PUNCT
ftr-415	1918	41	”	"	PUNCT
ftr-415	1918	42	following	follow	VERB
ftr-415	1918	43	goldstein	goldstein	PROPN
ftr-415	1918	44	v.	v.	PROPN
ftr-415	1918	45	commissioner	commissioner	PROPN
ftr-415	1918	46	,	,	PUNCT
ftr-415	1918	47	364	364	NUM
ftr-415	1918	48	f.2d	f.2d	SYM
ftr-415	1918	49	734	734	NUM
ftr-415	1918	50	(	(	PUNCT
ftr-415	1918	51	2d	2d	NUM
ftr-415	1918	52	cir	cir	NOUN
ftr-415	1918	53	.	.	PROPN
ftr-415	1918	54	1966	1966	NUM
ftr-415	1918	55	)	)	PUNCT
ftr-415	1918	56	,	,	PUNCT
ftr-415	1918	57	cert	cert	PROPN
ftr-415	1918	58	.	.	PUNCT
ftr-415	1919	1	denied	deny	VERB
ftr-415	1919	2	,	,	PUNCT
ftr-415	1919	3	385	385	NUM
ftr-415	1919	4	u.s	u.s	PROPN
ftr-415	1919	5	.	.	PROPN
ftr-415	1919	6	1005	1005	NUM
ftr-415	1919	7	(	(	PUNCT
ftr-415	1919	8	1967	1967	NUM
ftr-415	1919	9	)	)	PUNCT
ftr-415	1919	10	.	.	PUNCT
ftr-415	1920	1	under	under	ADP
ftr-415	1920	2	the	the	DET
ftr-415	1920	3	scheme	scheme	NOUN
ftr-415	1920	4	to	to	PART
ftr-415	1920	5	shelter	shelter	VERB
ftr-415	1920	6	colgate	colgate	PROPN
ftr-415	1920	7	’s	’s	PART
ftr-415	1920	8	$	$	SYM
ftr-415	1920	9	105	105	NUM
ftr-415	1920	10	million	million	NUM
ftr-415	1920	11	1988	1988	NUM
ftr-415	1920	12	capital	capital	NOUN
ftr-415	1920	13	gain	gain	NOUN
ftr-415	1920	14	,	,	PUNCT
ftr-415	1920	15	a	a	DET
ftr-415	1920	16	partnership	partnership	NOUN
ftr-415	1920	17	was	be	AUX
ftr-415	1920	18	formed	form	VERB
ftr-415	1920	19	in	in	ADP
ftr-415	1920	20	1989	1989	NUM
ftr-415	1920	21	;	;	PUNCT
ftr-415	1920	22	its	its	PRON
ftr-415	1920	23	three	three	NUM
ftr-415	1920	24	partners	partner	NOUN
ftr-415	1920	25	were	be	AUX
ftr-415	1920	26	affiliates	affiliate	NOUN
ftr-415	1920	27	of	of	ADP
ftr-415	1920	28	(	(	PUNCT
ftr-415	1920	29	a	a	X
ftr-415	1920	30	)	)	PUNCT
ftr-415	1920	31	a	a	DET
ftr-415	1920	32	foreign	foreign	ADJ
ftr-415	1920	33	bank	bank	NOUN
ftr-415	1920	34	(	(	PUNCT
ftr-415	1920	35	about	about	ADV
ftr-415	1920	36	90	90	NUM
ftr-415	1920	37	%	%	NOUN
ftr-415	1920	38	)	)	PUNCT
ftr-415	1920	39	,	,	PUNCT
ftr-415	1920	40	(	(	PUNCT
ftr-415	1920	41	b	b	X
ftr-415	1920	42	)	)	PUNCT
ftr-415	1920	43	colgate	colgate	NOUN
ftr-415	1920	44	(	(	PUNCT
ftr-415	1920	45	about	about	ADV
ftr-415	1920	46	9	9	NUM
ftr-415	1920	47	%	%	NOUN
ftr-415	1920	48	)	)	PUNCT
ftr-415	1920	49	,	,	PUNCT
ftr-415	1920	50	and	and	CCONJ
ftr-415	1920	51	(	(	PUNCT
ftr-415	1920	52	c	c	X
ftr-415	1920	53	)	)	PUNCT
ftr-415	1920	54	merrill	merrill	NOUN
ftr-415	1920	55	lynch	lynch	PROPN
ftr-415	1920	56	(	(	PUNCT
ftr-415	1920	57	about	about	ADV
ftr-415	1920	58	1	1	NUM
ftr-415	1920	59	%	%	NOUN
ftr-415	1920	60	)	)	PUNCT
ftr-415	1920	61	.	.	PUNCT
ftr-415	1921	1	a	a	DET
ftr-415	1921	2	bank	bank	NOUN
ftr-415	1921	3	note	note	NOUN
ftr-415	1921	4	was	be	AUX
ftr-415	1921	5	purchased	purchase	VERB
ftr-415	1921	6	by	by	ADP
ftr-415	1921	7	the	the	DET
ftr-415	1921	8	partnership	partnership	NOUN
ftr-415	1921	9	and	and	CCONJ
ftr-415	1921	10	immediately	immediately	ADV
ftr-415	1921	11	sold	sell	VERB
ftr-415	1921	12	for	for	ADP
ftr-415	1921	13	a	a	DET
ftr-415	1921	14	large	large	ADJ
ftr-415	1921	15	immediate	immediate	ADJ
ftr-415	1921	16	payment	payment	NOUN
ftr-415	1921	17	and	and	CCONJ
ftr-415	1921	18	much	much	ADV
ftr-415	1921	19	smaller	small	ADJ
ftr-415	1921	20	future	future	ADJ
ftr-415	1921	21	contingent	contingent	NOUN
ftr-415	1921	22	payments	payment	NOUN
ftr-415	1921	23	.	.	PUNCT
ftr-415	1922	1	under	under	ADP
ftr-415	1922	2	the	the	DET
ftr-415	1922	3	contingent	contingent	ADJ
ftr-415	1922	4	payment	payment	NOUN
ftr-415	1922	5	sale	sale	NOUN
ftr-415	1922	6	provisions	provision	NOUN
ftr-415	1922	7	of	of	ADP
ftr-415	1922	8	the	the	DET
ftr-415	1922	9	temporary	temporary	ADJ
ftr-415	1922	10	regulations	regulation	NOUN
ftr-415	1922	11	[	[	X
ftr-415	1922	12	§	§	PROPN
ftr-415	1922	13	15a.453	15a.453	NUM
ftr-415	1922	14	-	-	SYM
ftr-415	1922	15	1(c	1(c	NUM
ftr-415	1922	16	)	)	PUNCT
ftr-415	1922	17	]	]	PUNCT
ftr-415	1923	1	the	the	DET
ftr-415	1923	2	partnership	partnership	NOUN
ftr-415	1923	3	’s	’s	PART
ftr-415	1923	4	basis	basis	NOUN
ftr-415	1923	5	was	be	AUX
ftr-415	1923	6	to	to	PART
ftr-415	1923	7	be	be	AUX
ftr-415	1923	8	allocated	allocate	VERB
ftr-415	1923	9	ratably	ratably	ADV
ftr-415	1923	10	over	over	ADP
ftr-415	1923	11	the	the	DET
ftr-415	1923	12	several	several	ADJ
ftr-415	1923	13	years	year	NOUN
ftr-415	1923	14	in	in	ADP
ftr-415	1923	15	which	which	PRON
ftr-415	1923	16	contingent	contingent	ADJ
ftr-415	1923	17	payments	payment	NOUN
ftr-415	1923	18	could	could	AUX
ftr-415	1923	19	be	be	AUX
ftr-415	1923	20	made	make	VERB
ftr-415	1923	21	,	,	PUNCT
ftr-415	1923	22	resulting	result	VERB
ftr-415	1923	23	in	in	ADP
ftr-415	1923	24	a	a	DET
ftr-415	1923	25	large	large	ADJ
ftr-415	1923	26	1989	1989	NUM
ftr-415	1923	27	installment	installment	NOUN
ftr-415	1923	28	sale	sale	NOUN
ftr-415	1923	29	gain	gain	NOUN
ftr-415	1923	30	to	to	ADP
ftr-415	1923	31	the	the	DET
ftr-415	1923	32	partnership	partnership	NOUN
ftr-415	1923	33	.	.	PUNCT
ftr-415	1924	1	the	the	DET
ftr-415	1924	2	lion	lion	NOUN
ftr-415	1924	3	’s	’s	PART
ftr-415	1924	4	share	share	NOUN
ftr-415	1924	5	of	of	ADP
ftr-415	1924	6	that	that	DET
ftr-415	1924	7	installment	installment	NOUN
ftr-415	1924	8	sale	sale	NOUN
ftr-415	1924	9	gain	gain	NOUN
ftr-415	1924	10	was	be	AUX
ftr-415	1924	11	allocated	allocate	VERB
ftr-415	1924	12	to	to	ADP
ftr-415	1924	13	the	the	DET
ftr-415	1924	14	foreign	foreign	ADJ
ftr-415	1924	15	bank	bank	NOUN
ftr-415	1924	16	(	(	PUNCT
ftr-415	1924	17	which	which	PRON
ftr-415	1924	18	was	be	AUX
ftr-415	1924	19	not	not	PART
ftr-415	1924	20	taxable	taxable	ADJ
ftr-415	1924	21	on	on	ADP
ftr-415	1924	22	u.s	u.s	PROPN
ftr-415	1924	23	.	.	PROPN
ftr-415	1924	24	source	source	NOUN
ftr-415	1924	25	capital	capital	NOUN
ftr-415	1924	26	gain	gain	NOUN
ftr-415	1924	27	)	)	PUNCT
ftr-415	1924	28	,	,	PUNCT
ftr-415	1924	29	followed	follow	VERB
ftr-415	1924	30	by	by	ADP
ftr-415	1924	31	the	the	DET
ftr-415	1924	32	redemption	redemption	NOUN
ftr-415	1924	33	of	of	ADP
ftr-415	1924	34	the	the	DET
ftr-415	1924	35	foreign	foreign	PROPN
ftr-415	1924	36	bank	bank	PROPN
ftr-415	1924	37	’s	’s	PART
ftr-415	1924	38	partnership	partnership	NOUN
ftr-415	1924	39	interest	interest	NOUN
ftr-415	1924	40	.	.	PUNCT
ftr-415	1925	1	this	this	DET
ftr-415	1925	2	left	leave	VERB
ftr-415	1925	3	colgate	colgate	PROPN
ftr-415	1925	4	as	as	ADP
ftr-415	1925	5	the	the	DET
ftr-415	1925	6	90	90	NUM
ftr-415	1925	7	percent	percent	NOUN
ftr-415	1925	8	partner	partner	NOUN
ftr-415	1925	9	.	.	PUNCT
ftr-415	1926	1	in	in	ADP
ftr-415	1926	2	1991	1991	NUM
ftr-415	1926	3	,	,	PUNCT
ftr-415	1926	4	the	the	DET
ftr-415	1926	5	installment	installment	NOUN
ftr-415	1926	6	sale	sale	NOUN
ftr-415	1926	7	obligation	obligation	NOUN
ftr-415	1926	8	was	be	AUX
ftr-415	1926	9	sold	sell	VERB
ftr-415	1926	10	by	by	ADP
ftr-415	1926	11	the	the	DET
ftr-415	1926	12	partnership	partnership	NOUN
ftr-415	1926	13	,	,	PUNCT
ftr-415	1926	14	triggering	trigger	VERB
ftr-415	1926	15	about	about	ADP
ftr-415	1926	16	$	$	SYM
ftr-415	1926	17	100	100	NUM
ftr-415	1926	18	million	million	NUM
ftr-415	1926	19	of	of	ADP
ftr-415	1926	20	capital	capital	NOUN
ftr-415	1926	21	losses	loss	NOUN
ftr-415	1926	22	,	,	PUNCT
ftr-415	1926	23	which	which	PRON
ftr-415	1926	24	colgate	colgate	PROPN
ftr-415	1926	25	attempted	attempt	VERB
ftr-415	1926	26	to	to	PART
ftr-415	1926	27	use	use	VERB
ftr-415	1926	28	to	to	PART
ftr-415	1926	29	shelter	shelter	VERB
ftr-415	1926	30	its	its	PRON
ftr-415	1926	31	1988	1988	NUM
ftr-415	1926	32	capital	capital	NOUN
ftr-415	1926	33	gain	gain	NOUN
ftr-415	1926	34	.	.	PUNCT
ftr-415	1926	35	!	!	PUNCT
ftr-415	1927	1	the	the	DET
ftr-415	1927	2	third	third	ADJ
ftr-415	1927	3	circuit	circuit	NOUN
ftr-415	1927	4	affirmed	affirm	VERB
ftr-415	1927	5	the	the	DET
ftr-415	1927	6	tax	tax	NOUN
ftr-415	1927	7	court	court	NOUN
ftr-415	1927	8	’s	’s	PART
ftr-415	1927	9	application	application	NOUN
ftr-415	1927	10	of	of	ADP
ftr-415	1927	11	the	the	DET
ftr-415	1927	12	“	"	PUNCT
ftr-415	1927	13	economic	economic	ADJ
ftr-415	1927	14	substance	substance	NOUN
ftr-415	1927	15	”	"	PUNCT
ftr-415	1927	16	doctrine	doctrine	NOUN
ftr-415	1927	17	,	,	PUNCT
ftr-415	1927	18	which	which	PRON
ftr-415	1927	19	eliminated	eliminate	VERB
ftr-415	1927	20	the	the	DET
ftr-415	1927	21	capital	capital	NOUN
ftr-415	1927	22	gains	gain	NOUN
ftr-415	1927	23	and	and	CCONJ
ftr-415	1927	24	losses	loss	NOUN
ftr-415	1927	25	attributable	attributable	ADJ
ftr-415	1927	26	to	to	ADP
ftr-415	1927	27	acm	acm	PROPN
ftr-415	1927	28	’s	’s	PART
ftr-415	1927	29	application	application	NOUN
ftr-415	1927	30	of	of	ADP
ftr-415	1927	31	the	the	DET
ftr-415	1927	32	ratable	ratable	ADJ
ftr-415	1927	33	basis	basis	NOUN
ftr-415	1927	34	recovery	recovery	NOUN
ftr-415	1927	35	rule	rule	NOUN
ftr-415	1927	36	of	of	ADP
ftr-415	1927	37	the	the	DET
ftr-415	1927	38	contingent	contingent	ADJ
ftr-415	1927	39	installment	installment	NOUN
ftr-415	1927	40	sale	sale	NOUN
ftr-415	1927	41	provisions	provision	NOUN
ftr-415	1927	42	.	.	PUNCT
ftr-415	1928	1	the	the	DET
ftr-415	1928	2	third	third	ADJ
ftr-415	1928	3	circuit	circuit	NOUN
ftr-415	1928	4	held	hold	VERB
ftr-415	1928	5	,	,	PUNCT
ftr-415	1928	6	however	however	ADV
ftr-415	1928	7	,	,	PUNCT
ftr-415	1928	8	that	that	SCONJ
ftr-415	1928	9	out	out	ADV
ftr-415	1928	10	-	-	PUNCT
ftr-415	1928	11	of	of	ADP
ftr-415	1928	12	-	-	PUNCT
ftr-415	1928	13	pocket	pocket	NOUN
ftr-415	1928	14	amounts	amount	NOUN
ftr-415	1928	15	were	be	AUX
ftr-415	1928	16	deductible	deductible	ADJ
ftr-415	1928	17	.	.	PUNCT
ftr-415	1929	1	2	2	X
ftr-415	1929	2	.	.	X
ftr-415	1929	3	judge	judge	PROPN
ftr-415	1929	4	foley	foley	PROPN
ftr-415	1929	5	finds	find	VERB
ftr-415	1929	6	another	another	DET
ftr-415	1929	7	merrill	merrill	NOUN
ftr-415	1929	8	lynch	lynch	PROPN
ftr-415	1929	9	§	§	PROPN
ftr-415	1929	10	453	453	NUM
ftr-415	1929	11	partnership	partnership	NOUN
ftr-415	1929	12	plan	plan	NOUN
ftr-415	1929	13	does	do	AUX
ftr-415	1929	14	not	not	PART
ftr-415	1929	15	work	work	VERB
ftr-415	1929	16	because	because	SCONJ
ftr-415	1929	17	,	,	PUNCT
ftr-415	1929	18	under	under	ADP
ftr-415	1929	19	the	the	DET
ftr-415	1929	20	facts	fact	NOUN
ftr-415	1929	21	,	,	PUNCT
ftr-415	1929	22	there	there	PRON
ftr-415	1929	23	was	be	VERB
ftr-415	1929	24	no	no	DET
ftr-415	1929	25	partnership	partnership	NOUN
ftr-415	1929	26	.	.	PUNCT
ftr-415	1930	1	asa	asa	PROPN
ftr-415	1930	2	investerings	investering	NOUN
ftr-415	1930	3	partnership	partnership	PROPN
ftr-415	1930	4	v.	v.	PROPN
ftr-415	1930	5	commissioner	commissioner	PROPN
ftr-415	1930	6	,	,	PUNCT
ftr-415	1930	7	t.c	t.c	PROPN
ftr-415	1930	8	.	.	PROPN
ftr-415	1930	9	memo	memo	NOUN
ftr-415	1930	10	.	.	PUNCT
ftr-415	1931	1	1998	1998	NUM
ftr-415	1931	2	-	-	SYM
ftr-415	1931	3	305	305	NUM
ftr-415	1931	4	(	(	PUNCT
ftr-415	1931	5	8/20/98	8/20/98	NUM
ftr-415	1931	6	)	)	PUNCT
ftr-415	1931	7	.	.	PUNCT
ftr-415	1932	1	in	in	ADP
ftr-415	1932	2	another	another	DET
ftr-415	1932	3	merrill	merrill	NOUN
ftr-415	1932	4	lynch	lynch	PROPN
ftr-415	1932	5	§	§	PROPN
ftr-415	1932	6	453	453	NUM
ftr-415	1932	7	partnership	partnership	NOUN
ftr-415	1932	8	plan	plan	NOUN
ftr-415	1932	9	to	to	PART
ftr-415	1932	10	create	create	VERB
ftr-415	1932	11	capital	capital	NOUN
ftr-415	1932	12	losses	loss	NOUN
ftr-415	1932	13	to	to	PART
ftr-415	1932	14	shelter	shelter	VERB
ftr-415	1932	15	earlier	early	ADJ
ftr-415	1932	16	capital	capital	NOUN
ftr-415	1932	17	gains	gain	NOUN
ftr-415	1932	18	,	,	PUNCT
ftr-415	1932	19	alliedsignal	alliedsignal	PROPN
ftr-415	1932	20	lost	lose	VERB
ftr-415	1932	21	when	when	SCONJ
ftr-415	1932	22	judge	judge	PROPN
ftr-415	1932	23	foley	foley	PROPN
ftr-415	1932	24	held	hold	VERB
ftr-415	1932	25	that	that	SCONJ
ftr-415	1932	26	the	the	DET
ftr-415	1932	27	parties	party	NOUN
ftr-415	1932	28	to	to	ADP
ftr-415	1932	29	the	the	DET
ftr-415	1932	30	partnership	partnership	NOUN
ftr-415	1932	31	agreement	agreement	NOUN
ftr-415	1932	32	did	do	AUX
ftr-415	1932	33	not	not	PART
ftr-415	1932	34	join	join	VERB
ftr-415	1932	35	together	together	ADV
ftr-415	1932	36	for	for	ADP
ftr-415	1932	37	a	a	DET
ftr-415	1932	38	common	common	ADJ
ftr-415	1932	39	purpose	purpose	NOUN
ftr-415	1932	40	of	of	ADP
ftr-415	1932	41	investing	invest	VERB
ftr-415	1932	42	in	in	ADP
ftr-415	1932	43	interest	interest	NOUN
ftr-415	1932	44	-	-	PUNCT
ftr-415	1932	45	bearing	bear	VERB
ftr-415	1932	46	instruments	instrument	NOUN
ftr-415	1932	47	,	,	PUNCT
ftr-415	1932	48	and	and	CCONJ
ftr-415	1932	49	they	they	PRON
ftr-415	1932	50	did	do	AUX
ftr-415	1932	51	not	not	PART
ftr-415	1932	52	share	share	VERB
ftr-415	1932	53	profits	profit	NOUN
ftr-415	1932	54	and	and	CCONJ
ftr-415	1932	55	losses	loss	NOUN
ftr-415	1932	56	.	.	PUNCT
ftr-415	1933	1	a.	a.	PROPN
ftr-415	1933	2	affirmed	affirmed	PROPN
ftr-415	1933	3	,	,	PUNCT
ftr-415	1933	4	asa	asa	PROPN
ftr-415	1933	5	investerings	investering	NOUN
ftr-415	1933	6	partnership	partnership	PROPN
ftr-415	1933	7	v.	v.	PROPN
ftr-415	1933	8	commissioner	commissioner	PROPN
ftr-415	1933	9	,	,	PUNCT
ftr-415	1933	10	201	201	NUM
ftr-415	1933	11	f.3d	f.3d	NUM
ftr-415	1933	12	505	505	NUM
ftr-415	1933	13	,	,	PUNCT
ftr-415	1933	14	2000	2000	NUM
ftr-415	1933	15	-	-	SYM
ftr-415	1933	16	1	1	NUM
ftr-415	1934	1	u.s.t.c	u.s.t.c	PROPN
ftr-415	1934	2	.	.	PROPN
ftr-415	1934	3	¶50,185	¶50,185	NUM
ftr-415	1934	4	,	,	PUNCT
ftr-415	1934	5	85	85	NUM
ftr-415	1934	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1934	7	2000675	2000675	NUM
ftr-415	1934	8	(	(	PUNCT
ftr-415	1934	9	d.c	d.c	PROPN
ftr-415	1934	10	.	.	PROPN
ftr-415	1934	11	cir	cir	PROPN
ftr-415	1934	12	.	.	PUNCT
ftr-415	1935	1	2/1/00	2/1/00	NUM
ftr-415	1935	2	)	)	PUNCT
ftr-415	1935	3	,	,	PUNCT
ftr-415	1936	1	cert	cert	PROPN
ftr-415	1936	2	.	.	PUNCT
ftr-415	1937	1	denied	deny	VERB
ftr-415	1937	2	,	,	PUNCT
ftr-415	1938	1	531	531	NUM
ftr-415	1938	2	u.s	u.s	PROPN
ftr-415	1938	3	.	.	PROPN
ftr-415	1938	4	871	871	NUM
ftr-415	1938	5	(	(	PUNCT
ftr-415	1938	6	10/2/00	10/2/00	NUM
ftr-415	1938	7	)	)	PUNCT
ftr-415	1938	8	.	.	PUNCT
ftr-415	1939	1	the	the	DET
ftr-415	1939	2	d.c	d.c	PROPN
ftr-415	1939	3	.	.	PROPN
ftr-415	1939	4	circuit	circuit	PROPN
ftr-415	1939	5	’s	’s	PART
ftr-415	1939	6	opinion	opinion	NOUN
ftr-415	1939	7	noted	note	VERB
ftr-415	1939	8	that	that	SCONJ
ftr-415	1939	9	it	it	PRON
ftr-415	1939	10	disagreed	disagree	VERB
ftr-415	1939	11	with	with	ADP
ftr-415	1939	12	the	the	DET
ftr-415	1939	13	tax	tax	NOUN
ftr-415	1939	14	court	court	NOUN
ftr-415	1939	15	’s	’s	PART
ftr-415	1939	16	statements	statement	NOUN
ftr-415	1939	17	that	that	SCONJ
ftr-415	1939	18	persons	person	NOUN
ftr-415	1939	19	with	with	ADP
ftr-415	1939	20	“	"	PUNCT
ftr-415	1939	21	divergent	divergent	ADJ
ftr-415	1939	22	business	business	NOUN
ftr-415	1939	23	goals	goal	NOUN
ftr-415	1939	24	”	"	PUNCT
ftr-415	1939	25	are	be	AUX
ftr-415	1939	26	precluded	preclude	VERB
ftr-415	1939	27	from	from	ADP
ftr-415	1939	28	having	have	VERB
ftr-415	1939	29	the	the	DET
ftr-415	1939	30	requisite	requisite	ADJ
ftr-415	1939	31	intent	intent	NOUN
ftr-415	1939	32	to	to	PART
ftr-415	1939	33	form	form	VERB
ftr-415	1939	34	a	a	DET
ftr-415	1939	35	partnership	partnership	NOUN
ftr-415	1939	36	;	;	PUNCT
ftr-415	1939	37	however	however	ADV
ftr-415	1939	38	,	,	PUNCT
ftr-415	1939	39	this	this	DET
ftr-415	1939	40	view	view	NOUN
ftr-415	1939	41	was	be	AUX
ftr-415	1939	42	not	not	PART
ftr-415	1939	43	essential	essential	ADJ
ftr-415	1939	44	to	to	ADP
ftr-415	1939	45	the	the	DET
ftr-415	1939	46	tax	tax	NOUN
ftr-415	1939	47	court	court	NOUN
ftr-415	1939	48	’s	’s	PART
ftr-415	1939	49	conclusion	conclusion	NOUN
ftr-415	1939	50	that	that	SCONJ
ftr-415	1939	51	the	the	DET
ftr-415	1939	52	parties	party	NOUN
ftr-415	1939	53	did	do	AUX
ftr-415	1939	54	not	not	PART
ftr-415	1939	55	intend	intend	VERB
ftr-415	1939	56	to	to	PART
ftr-415	1939	57	join	join	VERB
ftr-415	1939	58	together	together	ADV
ftr-415	1939	59	as	as	SCONJ
ftr-415	1939	60	partners	partner	NOUN
ftr-415	1939	61	to	to	PART
ftr-415	1939	62	conduct	conduct	VERB
ftr-415	1939	63	business	business	NOUN
ftr-415	1939	64	activities	activity	NOUN
ftr-415	1939	65	for	for	ADP
ftr-415	1939	66	a	a	DET
ftr-415	1939	67	purpose	purpose	NOUN
ftr-415	1939	68	other	other	ADJ
ftr-415	1939	69	than	than	ADP
ftr-415	1939	70	tax	tax	NOUN
ftr-415	1939	71	avoidance	avoidance	NOUN
ftr-415	1939	72	.	.	PUNCT
ftr-415	1940	1	the	the	DET
ftr-415	1940	2	court	court	NOUN
ftr-415	1940	3	held	hold	VERB
ftr-415	1940	4	that	that	SCONJ
ftr-415	1940	5	there	there	PRON
ftr-415	1940	6	was	be	VERB
ftr-415	1940	7	a	a	DET
ftr-415	1940	8	single	single	ADJ
ftr-415	1940	9	business	business	NOUN
ftr-415	1940	10	purpose	purpose	NOUN
ftr-415	1940	11	rule	rule	NOUN
ftr-415	1940	12	.	.	PUNCT
ftr-415	1941	1	2003	2003	NUM
ftr-415	1941	2	]	]	PUNCT
ftr-415	1941	3	recent	recent	ADJ
ftr-415	1941	4	developments	development	NOUN
ftr-415	1941	5	in	in	ADP
ftr-415	1941	6	federal	federal	ADJ
ftr-415	1941	7	income	income	NOUN
ftr-415	1941	8	taxation	taxation	NOUN
ftr-415	1941	9	149	149	NUM
ftr-415	1941	10	3	3	NUM
ftr-415	1941	11	.	.	PUNCT
ftr-415	1942	1	saba	saba	PROPN
ftr-415	1942	2	partnership	partnership	PROPN
ftr-415	1942	3	v.	v.	PROPN
ftr-415	1942	4	commissioner	commissioner	PROPN
ftr-415	1942	5	,	,	PUNCT
ftr-415	1942	6	t.c	t.c	PROPN
ftr-415	1942	7	.	.	PROPN
ftr-415	1942	8	memo	memo	NOUN
ftr-415	1942	9	.	.	PUNCT
ftr-415	1943	1	1999	1999	NUM
ftr-415	1943	2	-	-	SYM
ftr-415	1943	3	359	359	NUM
ftr-415	1943	4	(	(	PUNCT
ftr-415	1943	5	10/27/99	10/27/99	PROPN
ftr-415	1943	6	)	)	PUNCT
ftr-415	1943	7	.	.	PUNCT
ftr-415	1944	1	brunswick	brunswick	PROPN
ftr-415	1944	2	’s	’s	PART
ftr-415	1944	3	(	(	PUNCT
ftr-415	1944	4	the	the	DET
ftr-415	1944	5	taxpayer	taxpayer	NOUN
ftr-415	1944	6	’s	’s	PART
ftr-415	1944	7	)	)	PUNCT
ftr-415	1944	8	transactions	transaction	NOUN
ftr-415	1944	9	,	,	PUNCT
ftr-415	1944	10	which	which	PRON
ftr-415	1944	11	were	be	AUX
ftr-415	1944	12	identical	identical	ADJ
ftr-415	1944	13	to	to	ADP
ftr-415	1944	14	acm	acm	PROPN
ftr-415	1944	15	’s	’s	PART
ftr-415	1944	16	,	,	PUNCT
ftr-415	1944	17	were	be	AUX
ftr-415	1944	18	found	find	VERB
ftr-415	1944	19	to	to	PART
ftr-415	1944	20	lack	lack	VERB
ftr-415	1944	21	economic	economic	ADJ
ftr-415	1944	22	substance	substance	NOUN
ftr-415	1944	23	.	.	PUNCT
ftr-415	1945	1	judge	judge	PROPN
ftr-415	1945	2	nims	nims	PROPN
ftr-415	1945	3	held	hold	VERB
ftr-415	1945	4	that	that	SCONJ
ftr-415	1945	5	the	the	DET
ftr-415	1945	6	transactions	transaction	NOUN
ftr-415	1945	7	lacked	lack	VERB
ftr-415	1945	8	nontax	nontax	NOUN
ftr-415	1945	9	business	business	NOUN
ftr-415	1945	10	purposes	purpose	NOUN
ftr-415	1945	11	and	and	CCONJ
ftr-415	1945	12	that	that	SCONJ
ftr-415	1945	13	congress	congress	PROPN
ftr-415	1945	14	did	do	AUX
ftr-415	1945	15	not	not	PART
ftr-415	1945	16	intend	intend	VERB
ftr-415	1945	17	to	to	PART
ftr-415	1945	18	favor	favor	VERB
ftr-415	1945	19	such	such	ADJ
ftr-415	1945	20	transactions	transaction	NOUN
ftr-415	1945	21	“	"	PUNCT
ftr-415	1945	22	regardless	regardless	ADV
ftr-415	1945	23	of	of	ADP
ftr-415	1945	24	their	their	PRON
ftr-415	1945	25	economic	economic	ADJ
ftr-415	1945	26	substance	substance	NOUN
ftr-415	1945	27	.	.	PUNCT
ftr-415	1945	28	”	"	PUNCT
ftr-415	1946	1	he	he	PRON
ftr-415	1946	2	held	hold	VERB
ftr-415	1946	3	that	that	SCONJ
ftr-415	1946	4	fees	fee	NOUN
ftr-415	1946	5	paid	pay	VERB
ftr-415	1946	6	for	for	ADP
ftr-415	1946	7	the	the	DET
ftr-415	1946	8	organization	organization	NOUN
ftr-415	1946	9	of	of	ADP
ftr-415	1946	10	the	the	DET
ftr-415	1946	11	partnership	partnership	NOUN
ftr-415	1946	12	were	be	AUX
ftr-415	1946	13	deductible	deductible	ADJ
ftr-415	1946	14	subject	subject	ADJ
ftr-415	1946	15	to	to	ADP
ftr-415	1946	16	the	the	DET
ftr-415	1946	17	limitations	limitation	NOUN
ftr-415	1946	18	of	of	ADP
ftr-415	1946	19	§	§	PROPN
ftr-415	1946	20	709(b	709(b	PROPN
ftr-415	1946	21	)	)	PUNCT
ftr-415	1947	1	[	[	X
ftr-415	1947	2	60	60	NUM
ftr-415	1947	3	-	-	PUNCT
ftr-415	1947	4	month	month	NOUN
ftr-415	1947	5	amortization	amortization	NOUN
ftr-415	1947	6	]	]	PUNCT
ftr-415	1947	7	,	,	PUNCT
ftr-415	1947	8	but	but	CCONJ
ftr-415	1947	9	that	that	SCONJ
ftr-415	1947	10	the	the	DET
ftr-415	1947	11	fees	fee	NOUN
ftr-415	1947	12	paid	pay	VERB
ftr-415	1947	13	with	with	ADP
ftr-415	1947	14	respect	respect	NOUN
ftr-415	1947	15	to	to	ADP
ftr-415	1947	16	the	the	DET
ftr-415	1947	17	sham	sham	ADJ
ftr-415	1947	18	transactions	transaction	NOUN
ftr-415	1947	19	were	be	AUX
ftr-415	1947	20	not	not	PART
ftr-415	1947	21	deductible	deductible	ADJ
ftr-415	1947	22	.	.	PUNCT
ftr-415	1948	1	a.	a.	PROPN
ftr-415	1948	2	d.c	d.c	PROPN
ftr-415	1948	3	.	.	PROPN
ftr-415	1948	4	circuit	circuit	PROPN
ftr-415	1948	5	remands	remand	VERB
ftr-415	1948	6	saba	saba	PROPN
ftr-415	1948	7	for	for	ADP
ftr-415	1948	8	reconsideration	reconsideration	NOUN
ftr-415	1948	9	in	in	ADP
ftr-415	1948	10	light	light	NOUN
ftr-415	1948	11	of	of	ADP
ftr-415	1948	12	its	its	PRON
ftr-415	1948	13	opinion	opinion	NOUN
ftr-415	1948	14	in	in	ADP
ftr-415	1948	15	asa	asa	PROPN
ftr-415	1948	16	investerings	investering	NOUN
ftr-415	1948	17	.	.	PUNCT
ftr-415	1949	1	saba	saba	PROPN
ftr-415	1949	2	partnership	partnership	PROPN
ftr-415	1949	3	v.	v.	PROPN
ftr-415	1949	4	commissioner	commissioner	PROPN
ftr-415	1949	5	,	,	PUNCT
ftr-415	1949	6	273	273	NUM
ftr-415	1949	7	f.3d	f.3d	NUM
ftr-415	1949	8	1135	1135	NUM
ftr-415	1949	9	,	,	PUNCT
ftr-415	1949	10	2002	2002	NUM
ftr-415	1949	11	-	-	SYM
ftr-415	1949	12	1	1	NUM
ftr-415	1949	13	u.s.t.c	u.s.t.c	PROPN
ftr-415	1949	14	.	.	PROPN
ftr-415	1949	15	¶50,145	¶50,145	NUM
ftr-415	1949	16	,	,	PUNCT
ftr-415	1949	17	88	88	NUM
ftr-415	1949	18	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1949	19	2001	2001	NUM
ftr-415	1949	20	-	-	SYM
ftr-415	1949	21	7318	7318	NUM
ftr-415	1949	22	(	(	PUNCT
ftr-415	1949	23	d.c	d.c	PROPN
ftr-415	1949	24	.	.	PROPN
ftr-415	1949	25	cir	cir	PROPN
ftr-415	1949	26	.	.	PUNCT
ftr-415	1950	1	12/21/01	12/21/01	NUM
ftr-415	1950	2	)	)	PUNCT
ftr-415	1950	3	,	,	PUNCT
ftr-415	1950	4	remanding	remand	VERB
ftr-415	1950	5	for	for	ADP
ftr-415	1950	6	reconsideration	reconsideration	NOUN
ftr-415	1950	7	in	in	ADP
ftr-415	1950	8	light	light	NOUN
ftr-415	1950	9	of	of	ADP
ftr-415	1950	10	asa	asa	PROPN
ftr-415	1950	11	investerings	investering	NOUN
ftr-415	1950	12	,	,	PUNCT
ftr-415	1950	13	t.c	t.c	PROPN
ftr-415	1950	14	.	.	PROPN
ftr-415	1950	15	memo	memo	NOUN
ftr-415	1950	16	.	.	PUNCT
ftr-415	1951	1	1999	1999	NUM
ftr-415	1951	2	-	-	SYM
ftr-415	1951	3	359	359	NUM
ftr-415	1951	4	(	(	PUNCT
ftr-415	1951	5	10/27/99	10/27/99	PROPN
ftr-415	1951	6	)	)	PUNCT
ftr-415	1951	7	,	,	PUNCT
ftr-415	1951	8	on	on	ADP
ftr-415	1951	9	remand	remand	NOUN
ftr-415	1951	10	to	to	ADP
ftr-415	1951	11	t.c	t.c	PROPN
ftr-415	1951	12	.	.	PROPN
ftr-415	1951	13	memo	memo	NOUN
ftr-415	1951	14	.	.	PUNCT
ftr-415	1952	1	2003	2003	NUM
ftr-415	1952	2	-	-	SYM
ftr-415	1952	3	31	31	NUM
ftr-415	1952	4	(	(	PUNCT
ftr-415	1952	5	2/11/03	2/11/03	NUM
ftr-415	1952	6	)	)	PUNCT
ftr-415	1952	7	.	.	PUNCT
ftr-415	1953	1	the	the	DET
ftr-415	1953	2	court	court	NOUN
ftr-415	1953	3	felt	feel	VERB
ftr-415	1953	4	this	this	DET
ftr-415	1953	5	case	case	NOUN
ftr-415	1953	6	was	be	AUX
ftr-415	1953	7	indistinguishable	indistinguishable	ADJ
ftr-415	1953	8	from	from	ADP
ftr-415	1953	9	asa	asa	PROPN
ftr-415	1953	10	investerings	investering	NOUN
ftr-415	1953	11	,	,	PUNCT
ftr-415	1953	12	which	which	PRON
ftr-415	1953	13	was	be	AUX
ftr-415	1953	14	decided	decide	VERB
ftr-415	1953	15	on	on	ADP
ftr-415	1953	16	a	a	DET
ftr-415	1953	17	sham	sham	ADJ
ftr-415	1953	18	partnership	partnership	NOUN
ftr-415	1953	19	theory	theory	NOUN
ftr-415	1953	20	,	,	PUNCT
ftr-415	1953	21	as	as	SCONJ
ftr-415	1953	22	opposed	oppose	VERB
ftr-415	1953	23	to	to	PART
ftr-415	1953	24	judge	judge	VERB
ftr-415	1953	25	nims	nims	PROPN
ftr-415	1953	26	’s	’s	PART
ftr-415	1953	27	decision	decision	NOUN
ftr-415	1953	28	in	in	ADP
ftr-415	1953	29	the	the	DET
ftr-415	1953	30	tax	tax	NOUN
ftr-415	1953	31	court	court	NOUN
ftr-415	1953	32	,	,	PUNCT
ftr-415	1953	33	which	which	PRON
ftr-415	1953	34	was	be	AUX
ftr-415	1953	35	grounded	ground	VERB
ftr-415	1953	36	on	on	ADP
ftr-415	1953	37	a	a	DET
ftr-415	1953	38	sham	sham	ADJ
ftr-415	1953	39	transaction	transaction	NOUN
ftr-415	1953	40	theory	theory	NOUN
ftr-415	1953	41	.	.	PUNCT
ftr-415	1954	1	the	the	DET
ftr-415	1954	2	court	court	PROPN
ftr-415	1954	3	of	of	ADP
ftr-415	1954	4	appeals	appeals	PROPN
ftr-415	1954	5	refused	refuse	VERB
ftr-415	1954	6	to	to	PART
ftr-415	1954	7	simply	simply	ADV
ftr-415	1954	8	affirm	affirm	VERB
ftr-415	1954	9	the	the	DET
ftr-415	1954	10	tax	tax	NOUN
ftr-415	1954	11	court	court	NOUN
ftr-415	1954	12	’s	’s	PART
ftr-415	1954	13	decision	decision	NOUN
ftr-415	1954	14	on	on	ADP
ftr-415	1954	15	the	the	DET
ftr-415	1954	16	alternative	alternative	ADJ
ftr-415	1954	17	ground	ground	NOUN
ftr-415	1954	18	that	that	SCONJ
ftr-415	1954	19	the	the	DET
ftr-415	1954	20	partnerships	partnership	NOUN
ftr-415	1954	21	were	be	AUX
ftr-415	1954	22	shams	sham	NOUN
ftr-415	1954	23	.	.	PUNCT
ftr-415	1955	1	even	even	ADV
ftr-415	1955	2	the	the	DET
ftr-415	1955	3	government	government	NOUN
ftr-415	1955	4	conceded	concede	VERB
ftr-415	1955	5	that	that	SCONJ
ftr-415	1955	6	the	the	DET
ftr-415	1955	7	sham	sham	ADJ
ftr-415	1955	8	transaction	transaction	NOUN
ftr-415	1955	9	and	and	CCONJ
ftr-415	1955	10	sham	sham	ADJ
ftr-415	1955	11	partnership	partnership	NOUN
ftr-415	1955	12	approaches	approach	NOUN
ftr-415	1955	13	yield	yield	VERB
ftr-415	1955	14	different	different	ADJ
ftr-415	1955	15	results	result	NOUN
ftr-415	1955	16	;	;	PUNCT
ftr-415	1955	17	the	the	DET
ftr-415	1955	18	adjustments	adjustment	NOUN
ftr-415	1955	19	under	under	ADP
ftr-415	1955	20	the	the	DET
ftr-415	1955	21	sham	sham	ADJ
ftr-415	1955	22	transaction	transaction	NOUN
ftr-415	1955	23	theory	theory	NOUN
ftr-415	1955	24	would	would	AUX
ftr-415	1955	25	be	be	AUX
ftr-415	1955	26	different	different	ADJ
ftr-415	1955	27	from	from	ADP
ftr-415	1955	28	those	those	PRON
ftr-415	1955	29	under	under	ADP
ftr-415	1955	30	the	the	DET
ftr-415	1955	31	sham	sham	PROPN
ftr-415	1955	32	partnership	partnership	NOUN
ftr-415	1955	33	theory	theory	NOUN
ftr-415	1955	34	[	[	X
ftr-415	1955	35	although	although	SCONJ
ftr-415	1955	36	the	the	DET
ftr-415	1955	37	government	government	NOUN
ftr-415	1955	38	apparently	apparently	ADV
ftr-415	1955	39	conceded	concede	VERB
ftr-415	1955	40	at	at	ADP
ftr-415	1955	41	oral	oral	ADJ
ftr-415	1955	42	argument	argument	NOUN
ftr-415	1955	43	that	that	SCONJ
ftr-415	1955	44	under	under	ADP
ftr-415	1955	45	either	either	DET
ftr-415	1955	46	approach	approach	NOUN
ftr-415	1955	47	,	,	PUNCT
ftr-415	1955	48	brunswick	brunswick	PROPN
ftr-415	1955	49	could	could	AUX
ftr-415	1955	50	deduct	deduct	VERB
ftr-415	1955	51	actual	actual	ADJ
ftr-415	1955	52	losses	loss	NOUN
ftr-415	1955	53	from	from	ADP
ftr-415	1955	54	the	the	DET
ftr-415	1955	55	transactions	transaction	NOUN
ftr-415	1955	56	]	]	PUNCT
ftr-415	1955	57	.	.	PUNCT
ftr-415	1956	1	the	the	DET
ftr-415	1956	2	government	government	NOUN
ftr-415	1956	3	argued	argue	VERB
ftr-415	1956	4	that	that	SCONJ
ftr-415	1956	5	the	the	DET
ftr-415	1956	6	court	court	NOUN
ftr-415	1956	7	of	of	ADP
ftr-415	1956	8	appeals	appeal	NOUN
ftr-415	1956	9	should	should	AUX
ftr-415	1956	10	apply	apply	VERB
ftr-415	1956	11	asa	asa	PROPN
ftr-415	1956	12	investerings	investering	NOUN
ftr-415	1956	13	to	to	PART
ftr-415	1956	14	hold	hold	VERB
ftr-415	1956	15	that	that	SCONJ
ftr-415	1956	16	the	the	DET
ftr-415	1956	17	partnerships	partnership	NOUN
ftr-415	1956	18	were	be	AUX
ftr-415	1956	19	shams	sham	NOUN
ftr-415	1956	20	,	,	PUNCT
ftr-415	1956	21	and	and	CCONJ
ftr-415	1956	22	remand	remand	VERB
ftr-415	1956	23	the	the	DET
ftr-415	1956	24	case	case	NOUN
ftr-415	1956	25	to	to	ADP
ftr-415	1956	26	the	the	DET
ftr-415	1956	27	tax	tax	NOUN
ftr-415	1956	28	court	court	NOUN
ftr-415	1956	29	for	for	ADP
ftr-415	1956	30	the	the	DET
ftr-415	1956	31	limited	limited	ADJ
ftr-415	1956	32	purpose	purpose	NOUN
ftr-415	1956	33	of	of	ADP
ftr-415	1956	34	determining	determine	VERB
ftr-415	1956	35	the	the	DET
ftr-415	1956	36	amount	amount	NOUN
ftr-415	1956	37	of	of	ADP
ftr-415	1956	38	any	any	DET
ftr-415	1956	39	necessary	necessary	ADJ
ftr-415	1956	40	adjustments	adjustment	NOUN
ftr-415	1956	41	.	.	PUNCT
ftr-415	1957	1	but	but	CCONJ
ftr-415	1957	2	the	the	DET
ftr-415	1957	3	court	court	NOUN
ftr-415	1957	4	of	of	ADP
ftr-415	1957	5	appeals	appeals	PROPN
ftr-415	1957	6	accepted	accept	VERB
ftr-415	1957	7	the	the	DET
ftr-415	1957	8	taxpayer	taxpayer	NOUN
ftr-415	1957	9	’s	’s	PART
ftr-415	1957	10	argument	argument	NOUN
ftr-415	1957	11	that	that	SCONJ
ftr-415	1957	12	the	the	DET
ftr-415	1957	13	“	"	PUNCT
ftr-415	1957	14	question	question	NOUN
ftr-415	1957	15	of	of	ADP
ftr-415	1957	16	whether	whether	SCONJ
ftr-415	1957	17	‘	'	PUNCT
ftr-415	1957	18	an	an	DET
ftr-415	1957	19	entity	entity	NOUN
ftr-415	1957	20	should	should	AUX
ftr-415	1957	21	be	be	AUX
ftr-415	1957	22	regarded	regard	VERB
ftr-415	1957	23	as	as	ADP
ftr-415	1957	24	a	a	DET
ftr-415	1957	25	partnership	partnership	NOUN
ftr-415	1957	26	for	for	ADP
ftr-415	1957	27	federal	federal	ADJ
ftr-415	1957	28	tax	tax	NOUN
ftr-415	1957	29	purposes	purpose	NOUN
ftr-415	1957	30	is	be	AUX
ftr-415	1957	31	inherently	inherently	ADV
ftr-415	1957	32	factual	factual	ADJ
ftr-415	1957	33	,	,	PUNCT
ftr-415	1957	34	’	'	PUNCT
ftr-415	1957	35	”	"	PUNCT
ftr-415	1957	36	and	and	CCONJ
ftr-415	1957	37	remanded	remand	VERB
ftr-415	1957	38	to	to	PART
ftr-415	1957	39	allow	allow	VERB
ftr-415	1957	40	the	the	DET
ftr-415	1957	41	taxpayer	taxpayer	NOUN
ftr-415	1957	42	to	to	PART
ftr-415	1957	43	address	address	VERB
ftr-415	1957	44	the	the	DET
ftr-415	1957	45	question	question	NOUN
ftr-415	1957	46	to	to	ADP
ftr-415	1957	47	the	the	DET
ftr-415	1957	48	trial	trial	NOUN
ftr-415	1957	49	court	court	NOUN
ftr-415	1957	50	,	,	PUNCT
ftr-415	1957	51	even	even	ADV
ftr-415	1957	52	though	though	SCONJ
ftr-415	1957	53	it	it	PRON
ftr-415	1957	54	doubted	doubt	VERB
ftr-415	1957	55	that	that	SCONJ
ftr-415	1957	56	the	the	DET
ftr-415	1957	57	tax	tax	NOUN
ftr-415	1957	58	court	court	NOUN
ftr-415	1957	59	’s	’s	PART
ftr-415	1957	60	“	"	PUNCT
ftr-415	1957	61	findings	finding	NOUN
ftr-415	1957	62	are	be	AUX
ftr-415	1957	63	inadequate	inadequate	ADJ
ftr-415	1957	64	because	because	SCONJ
ftr-415	1957	65	of	of	ADP
ftr-415	1957	66	‘	'	PUNCT
ftr-415	1957	67	significant	significant	ADJ
ftr-415	1957	68	differences	difference	NOUN
ftr-415	1957	69	’	'	PUNCT
ftr-415	1957	70	”	"	PUNCT
ftr-415	1957	71	alleged	allege	VERB
ftr-415	1957	72	by	by	ADP
ftr-415	1957	73	the	the	DET
ftr-415	1957	74	taxpayer	taxpayer	NOUN
ftr-415	1957	75	“	"	PUNCT
ftr-415	1957	76	between	between	ADP
ftr-415	1957	77	the	the	DET
ftr-415	1957	78	actions	action	NOUN
ftr-415	1957	79	of	of	ADP
ftr-415	1957	80	brunswick	brunswick	PROPN
ftr-415	1957	81	in	in	ADP
ftr-415	1957	82	this	this	DET
ftr-415	1957	83	case	case	NOUN
ftr-415	1957	84	and	and	CCONJ
ftr-415	1957	85	those	those	PRON
ftr-415	1957	86	of	of	ADP
ftr-415	1957	87	[	[	X
ftr-415	1957	88	the	the	DET
ftr-415	1957	89	taxpayer	taxpayer	NOUN
ftr-415	1957	90	]	]	PUNCT
ftr-415	1957	91	in	in	ADP
ftr-415	1957	92	asa	asa	PROPN
ftr-415	1957	93	.	.	PUNCT
ftr-415	1957	94	”	"	PUNCT
ftr-415	1958	1	indeed	indeed	ADV
ftr-415	1958	2	,	,	PUNCT
ftr-415	1958	3	the	the	DET
ftr-415	1958	4	court	court	NOUN
ftr-415	1958	5	of	of	ADP
ftr-415	1958	6	appeals	appeal	NOUN
ftr-415	1958	7	opinion	opinion	NOUN
ftr-415	1958	8	said	say	VERB
ftr-415	1958	9	:	:	PUNCT
ftr-415	1958	10	“	"	PUNCT
ftr-415	1958	11	as	as	ADV
ftr-415	1958	12	far	far	ADV
ftr-415	1958	13	as	as	SCONJ
ftr-415	1958	14	we	we	PRON
ftr-415	1958	15	can	can	AUX
ftr-415	1958	16	tell	tell	VERB
ftr-415	1958	17	,	,	PUNCT
ftr-415	1958	18	the	the	DET
ftr-415	1958	19	only	only	ADJ
ftr-415	1958	20	difference	difference	NOUN
ftr-415	1958	21	between	between	ADP
ftr-415	1958	22	this	this	DET
ftr-415	1958	23	case	case	NOUN
ftr-415	1958	24	and	and	CCONJ
ftr-415	1958	25	asa	asa	PROPN
ftr-415	1958	26	is	be	AUX
ftr-415	1958	27	that	that	PRON
ftr-415	1958	28	brunswick	brunswick	PROPN
ftr-415	1958	29	and	and	CCONJ
ftr-415	1958	30	abn	abn	PROPN
ftr-415	1958	31	did	do	AUX
ftr-415	1958	32	not	not	PART
ftr-415	1958	33	meet	meet	VERB
ftr-415	1958	34	in	in	ADP
ftr-415	1958	35	bermuda	bermuda	NOUN
ftr-415	1958	36	.	.	PUNCT
ftr-415	1958	37	”	"	PUNCT
ftr-415	1959	1	in	in	ADP
ftr-415	1959	2	remanding	remanding	NOUN
ftr-415	1959	3	,	,	PUNCT
ftr-415	1959	4	judge	judge	NOUN
ftr-415	1959	5	tatel	tatel	NOUN
ftr-415	1959	6	foreshadowed	foreshadow	VERB
ftr-415	1959	7	what	what	PRON
ftr-415	1959	8	he	he	PRON
ftr-415	1959	9	expected	expect	VERB
ftr-415	1959	10	to	to	PART
ftr-415	1959	11	be	be	AUX
ftr-415	1959	12	the	the	DET
ftr-415	1959	13	result	result	NOUN
ftr-415	1959	14	on	on	ADP
ftr-415	1959	15	remand	remand	NOUN
ftr-415	1959	16	:	:	PUNCT
ftr-415	1959	17	in	in	ADP
ftr-415	1959	18	any	any	DET
ftr-415	1959	19	case	case	NOUN
ftr-415	1959	20	,	,	PUNCT
ftr-415	1959	21	asa	asa	PROPN
ftr-415	1959	22	makes	make	VERB
ftr-415	1959	23	clear	clear	ADJ
ftr-415	1959	24	that	that	SCONJ
ftr-415	1959	25	“	"	PUNCT
ftr-415	1959	26	the	the	DET
ftr-415	1959	27	absence	absence	NOUN
ftr-415	1959	28	of	of	ADP
ftr-415	1959	29	a	a	DET
ftr-415	1959	30	nontax	nontax	NOUN
ftr-415	1959	31	business	business	NOUN
ftr-415	1959	32	purpose	purpose	NOUN
ftr-415	1959	33	is	be	AUX
ftr-415	1959	34	fatal	fatal	ADJ
ftr-415	1959	35	”	"	PUNCT
ftr-415	1959	36	to	to	ADP
ftr-415	1959	37	the	the	DET
ftr-415	1959	38	argument	argument	NOUN
ftr-415	1959	39	that	that	SCONJ
ftr-415	1959	40	the	the	DET
ftr-415	1959	41	commissioner	commissioner	NOUN
ftr-415	1959	42	should	should	AUX
ftr-415	1959	43	respect	respect	VERB
ftr-415	1959	44	an	an	DET
ftr-415	1959	45	entity	entity	NOUN
ftr-415	1959	46	for	for	ADP
ftr-415	1959	47	federal	federal	ADJ
ftr-415	1959	48	tax	tax	NOUN
ftr-415	1959	49	purposes	purpose	NOUN
ftr-415	1959	50	.	.	PUNCT
ftr-415	1960	1	here	here	ADV
ftr-415	1960	2	,	,	PUNCT
ftr-415	1960	3	the	the	DET
ftr-415	1960	4	tax	tax	NOUN
ftr-415	1960	5	court	court	NOUN
ftr-415	1960	6	specifically	specifically	ADV
ftr-415	1960	7	found	find	VERB
ftr-415	1960	8	“	"	PUNCT
ftr-415	1960	9	overwhelming	overwhelming	ADJ
ftr-415	1960	10	evidence	evidence	NOUN
ftr-415	1960	11	in	in	ADP
ftr-415	1960	12	the	the	DET
ftr-415	1960	13	record	record	NOUN
ftr-415	1960	14	that	that	PRON
ftr-415	1960	15	saba	saba	PROPN
ftr-415	1960	16	and	and	CCONJ
ftr-415	1960	17	otrabanda	otrabanda	PROPN
ftr-415	1960	18	were	be	AUX
ftr-415	1960	19	organized	organize	VERB
ftr-415	1960	20	solely	solely	ADV
ftr-415	1960	21	to	to	PART
ftr-415	1960	22	generate	generate	VERB
ftr-415	1960	23	tax	tax	NOUN
ftr-415	1960	24	benefits	benefit	NOUN
ftr-415	1960	25	for	for	ADP
ftr-415	1960	26	brunswick	brunswick	PROPN
ftr-415	1960	27	.	.	PUNCT
ftr-415	1960	28	”	"	PUNCT
ftr-415	1961	1	arguably	arguably	ADV
ftr-415	1961	2	,	,	PUNCT
ftr-415	1961	3	this	this	DET
ftr-415	1961	4	broader	broad	ADJ
ftr-415	1961	5	finding	finding	NOUN
ftr-415	1961	6	subsumes	subsume	VERB
ftr-415	1961	7	any	any	DET
ftr-415	1961	8	factual	factual	ADJ
ftr-415	1961	9	differences	difference	NOUN
ftr-415	1961	10	that	that	PRON
ftr-415	1961	11	might	might	AUX
ftr-415	1961	12	exist	exist	VERB
ftr-415	1961	13	between	between	ADP
ftr-415	1961	14	this	this	DET
ftr-415	1961	15	case	case	NOUN
ftr-415	1961	16	and	and	CCONJ
ftr-415	1961	17	asa	asa	PROPN
ftr-415	1961	18	.	.	PUNCT
ftr-415	1962	1	[	[	X
ftr-415	1962	2	citations	citation	NOUN
ftr-415	1962	3	omitted	omit	VERB
ftr-415	1962	4	]	]	PUNCT
ftr-415	1962	5	.	.	PUNCT
ftr-415	1962	6	.	.	PUNCT
ftr-415	1962	7	.	.	PUNCT
ftr-415	1962	8	.	.	PUNCT
ftr-415	1963	1	although	although	SCONJ
ftr-415	1963	2	the	the	DET
ftr-415	1963	3	present	present	ADJ
ftr-415	1963	4	record	record	NOUN
ftr-415	1963	5	might	might	AUX
ftr-415	1963	6	strongly	strongly	ADV
ftr-415	1963	7	suggest	suggest	VERB
ftr-415	1963	8	that	that	SCONJ
ftr-415	1963	9	saba	saba	PROPN
ftr-415	1963	10	and	and	CCONJ
ftr-415	1963	11	otrabanda	otrabanda	PROPN
ftr-415	1963	12	were	be	AUX
ftr-415	1963	13	sham	sham	ADJ
ftr-415	1963	14	partnerships	partnership	NOUN
ftr-415	1963	15	organized	organize	VERB
ftr-415	1963	16	for	for	ADP
ftr-415	1963	17	the	the	DET
ftr-415	1963	18	sole	sole	ADJ
ftr-415	1963	19	purpose	purpose	NOUN
ftr-415	1963	20	of	of	ADP
ftr-415	1963	21	generating	generate	VERB
ftr-415	1963	22	paper	paper	NOUN
ftr-415	1963	23	tax	tax	NOUN
ftr-415	1963	24	losses	loss	NOUN
ftr-415	1963	25	for	for	ADP
ftr-415	1963	26	brunswick	brunswick	PROPN
ftr-415	1963	27	,	,	PUNCT
ftr-415	1963	28	fairness	fairness	NOUN
ftr-415	1963	29	dictates	dictate	VERB
ftr-415	1963	30	that	that	SCONJ
ftr-415	1963	31	we	we	PRON
ftr-415	1963	32	ought	ought	AUX
ftr-415	1963	33	not	not	PART
ftr-415	1963	34	affirm	affirm	VERB
ftr-415	1963	35	on	on	ADP
ftr-415	1963	36	this	this	DET
ftr-415	1963	37	ground	ground	NOUN
ftr-415	1963	38	.	.	PUNCT
ftr-415	1964	1	in	in	ADP
ftr-415	1964	2	particular	particular	ADJ
ftr-415	1964	3	,	,	PUNCT
ftr-415	1964	4	in	in	ADP
ftr-415	1964	5	presenting	present	VERB
ftr-415	1964	6	its	its	PRON
ftr-415	1964	7	case	case	NOUN
ftr-415	1964	8	in	in	ADP
ftr-415	1964	9	the	the	DET
ftr-415	1964	10	tax	tax	NOUN
ftr-415	1964	11	court	court	NOUN
ftr-415	1964	12	,	,	PUNCT
ftr-415	1964	13	brunswick	brunswick	PROPN
ftr-415	1964	14	may	may	AUX
ftr-415	1964	15	have	have	AUX
ftr-415	1964	16	acted	act	VERB
ftr-415	1964	17	on	on	ADP
ftr-415	1964	18	the	the	DET
ftr-415	1964	19	mistaken	mistaken	ADJ
ftr-415	1964	20	belief	belief	NOUN
ftr-415	1964	21	that	that	SCONJ
ftr-415	1964	22	the	the	DET
ftr-415	1964	23	supreme	supreme	PROPN
ftr-415	1964	24	court	court	PROPN
ftr-415	1964	25	’s	’s	PART
ftr-415	1964	26	decision	decision	NOUN
ftr-415	1964	27	in	in	ADP
ftr-415	1964	28	moline	moline	NOUN
ftr-415	1964	29	properties	property	NOUN
ftr-415	1964	30	,	,	PUNCT
ftr-415	1964	31	inc	inc	PROPN
ftr-415	1964	32	.	.	PROPN
ftr-415	1965	1	v.	v.	PROPN
ftr-415	1965	2	commissioner	commissioner	PROPN
ftr-415	1965	3	,	,	PUNCT
ftr-415	1965	4	319	319	NUM
ftr-415	1965	5	u.s	u.s	PROPN
ftr-415	1965	6	.	.	PROPN
ftr-415	1965	7	436	436	NUM
ftr-415	1965	8	,	,	PUNCT
ftr-415	1965	9	87	87	NUM
ftr-415	1965	10	l.	l.	PROPN
ftr-415	1965	11	ed	ed	PROPN
ftr-415	1965	12	.	.	PROPN
ftr-415	1966	1	1499	1499	NUM
ftr-415	1966	2	,	,	PUNCT
ftr-415	1966	3	63	63	NUM
ftr-415	1966	4	s.	s.	PROPN
ftr-415	1966	5	ct	ct	PROPN
ftr-415	1966	6	.	.	PROPN
ftr-415	1967	1	1132	1132	NUM
ftr-415	1967	2	(	(	PUNCT
ftr-415	1967	3	1943	1943	NUM
ftr-415	1967	4	)	)	PUNCT
ftr-415	1967	5	,	,	PUNCT
ftr-415	1967	6	established	establish	VERB
ftr-415	1967	7	a	a	DET
ftr-415	1967	8	two	two	NUM
ftr-415	1967	9	-	-	PUNCT
ftr-415	1967	10	part	part	NOUN
ftr-415	1967	11	test	test	NOUN
ftr-415	1967	12	150	150	NUM
ftr-415	1967	13	florida	florida	PROPN
ftr-415	1967	14	tax	tax	NOUN
ftr-415	1967	15	review	review	NOUN
ftr-415	1967	16	[	[	X
ftr-415	1967	17	vol.6	vol.6	X
ftr-415	1967	18	:	:	PUNCT
ftr-415	1967	19	si	si	NOUN
ftr-415	1967	20	under	under	ADP
ftr-415	1967	21	which	which	PRON
ftr-415	1967	22	saba	saba	PROPN
ftr-415	1967	23	and	and	CCONJ
ftr-415	1967	24	otrabanda	otrabanda	PROPN
ftr-415	1967	25	must	must	AUX
ftr-415	1967	26	be	be	AUX
ftr-415	1967	27	respected	respect	VERB
ftr-415	1967	28	simply	simply	ADV
ftr-415	1967	29	because	because	SCONJ
ftr-415	1967	30	they	they	PRON
ftr-415	1967	31	engaged	engage	VERB
ftr-415	1967	32	in	in	ADP
ftr-415	1967	33	some	some	DET
ftr-415	1967	34	business	business	NOUN
ftr-415	1967	35	activity	activity	NOUN
ftr-415	1967	36	,	,	PUNCT
ftr-415	1967	37	an	an	DET
ftr-415	1967	38	interpretation	interpretation	NOUN
ftr-415	1967	39	that	that	PRON
ftr-415	1967	40	asa	asa	PROPN
ftr-415	1967	41	squarely	squarely	ADV
ftr-415	1967	42	rejected	reject	VERB
ftr-415	1967	43	.	.	PUNCT
ftr-415	1967	44	!	!	PUNCT
ftr-415	1968	1	note	note	VERB
ftr-415	1968	2	the	the	DET
ftr-415	1968	3	effect	effect	NOUN
ftr-415	1968	4	of	of	ADP
ftr-415	1968	5	this	this	DET
ftr-415	1968	6	opinion	opinion	NOUN
ftr-415	1968	7	on	on	ADP
ftr-415	1968	8	the	the	DET
ftr-415	1968	9	boca	boca	PROPN
ftr-415	1968	10	investerings	investering	NOUN
ftr-415	1968	11	case	case	NOUN
ftr-415	1968	12	,	,	PUNCT
ftr-415	1968	13	below	below	ADV
ftr-415	1968	14	.	.	PUNCT
ftr-415	1969	1	4	4	X
ftr-415	1969	2	.	.	NOUN
ftr-415	1969	3	same	same	ADJ
ftr-415	1969	4	arrangem	arrangem	PROPN
ftr-415	1969	5	ent	ent	NOUN
ftr-415	1969	6	as	as	ADP
ftr-415	1969	7	earlier	early	ADV
ftr-415	1969	8	failed	fail	VERB
ftr-415	1969	9	shelters	shelter	NOUN
ftr-415	1969	10	,	,	PUNCT
ftr-415	1969	11	different	different	ADJ
ftr-415	1969	12	trial	trial	NOUN
ftr-415	1969	13	court	court	NOUN
ftr-415	1969	14	judge	judge	NOUN
ftr-415	1969	15	–	–	PUNCT
ftr-415	1969	16	it	it	PRON
ftr-415	1969	17	’s	’	VERB
ftr-415	1969	18	a	a	DET
ftr-415	1969	19	business	business	NOUN
ftr-415	1969	20	deal	deal	NOUN
ftr-415	1969	21	,	,	PUNCT
ftr-415	1969	22	not	not	PART
ftr-415	1969	23	a	a	DET
ftr-415	1969	24	shelter	shelter	NOUN
ftr-415	1969	25	.	.	PUNCT
ftr-415	1970	1	boca	boca	PROPN
ftr-415	1970	2	investerings	investering	VERB
ftr-415	1970	3	partnership	partnership	PROPN
ftr-415	1970	4	v.	v.	PROPN
ftr-415	1970	5	united	united	PROPN
ftr-415	1970	6	states	states	PROPN
ftr-415	1970	7	,	,	PUNCT
ftr-415	1970	8	167	167	NUM
ftr-415	1970	9	f.	f.	PROPN
ftr-415	1970	10	supp	supp	PROPN
ftr-415	1970	11	.	.	PUNCT
ftr-415	1971	1	2d	2d	PROPN
ftr-415	1971	2	298	298	NUM
ftr-415	1971	3	,	,	PUNCT
ftr-415	1971	4	2001	2001	NUM
ftr-415	1971	5	-	-	SYM
ftr-415	1971	6	2	2	NUM
ftr-415	1971	7	u.s.t.c	u.s.t.c	PROPN
ftr-415	1971	8	.	.	PROPN
ftr-415	1971	9	¶50,690	¶50,690	PROPN
ftr-415	1971	10	,	,	PUNCT
ftr-415	1971	11	88	88	NUM
ftr-415	1971	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1971	13	2001	2001	NUM
ftr-415	1971	14	-	-	SYM
ftr-415	1971	15	6252	6252	NUM
ftr-415	1971	16	(	(	PUNCT
ftr-415	1971	17	d.	d.	PROPN
ftr-415	1971	18	d.c	d.c	PROPN
ftr-415	1971	19	.	.	PUNCT
ftr-415	1971	20	10/5/01	10/5/01	NUM
ftr-415	1971	21	)	)	PUNCT
ftr-415	1971	22	.	.	PUNCT
ftr-415	1972	1	american	american	PROPN
ftr-415	1972	2	home	home	NOUN
ftr-415	1972	3	products	product	NOUN
ftr-415	1972	4	[	[	X
ftr-415	1972	5	now	now	ADV
ftr-415	1972	6	wyeth	wyeth	X
ftr-415	1972	7	]	]	PUNCT
ftr-415	1972	8	entered	enter	VERB
ftr-415	1972	9	into	into	ADP
ftr-415	1972	10	a	a	DET
ftr-415	1972	11	merrill	merrill	NOUN
ftr-415	1972	12	lynch	lynch	PROPN
ftr-415	1972	13	marketed	market	VERB
ftr-415	1972	14	tax	tax	NOUN
ftr-415	1972	15	shelter	shelter	NOUN
ftr-415	1972	16	virtually	virtually	ADV
ftr-415	1972	17	identical	identical	ADJ
ftr-415	1972	18	to	to	ADP
ftr-415	1972	19	those	those	PRON
ftr-415	1972	20	in	in	ADP
ftr-415	1972	21	acm	acm	PROPN
ftr-415	1972	22	partnership	partnership	PROPN
ftr-415	1972	23	v.	v.	PROPN
ftr-415	1972	24	commissioner	commissioner	PROPN
ftr-415	1972	25	,	,	PUNCT
ftr-415	1972	26	157	157	NUM
ftr-415	1972	27	f.3d	f.3d	NUM
ftr-415	1972	28	231	231	NUM
ftr-415	1972	29	(	(	PUNCT
ftr-415	1972	30	3d	3d	NUM
ftr-415	1972	31	cir	cir	NOUN
ftr-415	1972	32	.	.	PUNCT
ftr-415	1972	33	1998	1998	NUM
ftr-415	1972	34	)	)	PUNCT
ftr-415	1972	35	,	,	PUNCT
ftr-415	1972	36	aff’g	aff’g	PROPN
ftr-415	1972	37	t.c	t.c	PROPN
ftr-415	1972	38	.	.	PROPN
ftr-415	1972	39	memo	memo	NOUN
ftr-415	1972	40	.	.	PUNCT
ftr-415	1973	1	1997	1997	NUM
ftr-415	1973	2	-	-	SYM
ftr-415	1973	3	115	115	NUM
ftr-415	1973	4	,	,	PUNCT
ftr-415	1973	5	cert	cert	NOUN
ftr-415	1973	6	.	.	PUNCT
ftr-415	1974	1	denied	deny	VERB
ftr-415	1974	2	,	,	PUNCT
ftr-415	1974	3	526	526	NUM
ftr-415	1974	4	u.s	u.s	PROPN
ftr-415	1974	5	.	.	PROPN
ftr-415	1974	6	1017	1017	NUM
ftr-415	1974	7	(	(	PUNCT
ftr-415	1974	8	1999	1999	NUM
ftr-415	1974	9	)	)	PUNCT
ftr-415	1974	10	,	,	PUNCT
ftr-415	1974	11	asa	asa	PROPN
ftr-415	1974	12	investerings	investering	VERB
ftr-415	1974	13	partnership	partnership	PROPN
ftr-415	1974	14	v.	v.	PROPN
ftr-415	1974	15	commissioner	commissioner	PROPN
ftr-415	1974	16	,	,	PUNCT
ftr-415	1974	17	201	201	NUM
ftr-415	1974	18	f.3d	f.3d	NUM
ftr-415	1974	19	505	505	NUM
ftr-415	1974	20	(	(	PUNCT
ftr-415	1974	21	d.c	d.c	PROPN
ftr-415	1974	22	.	.	PROPN
ftr-415	1974	23	cir	cir	PROPN
ftr-415	1974	24	.	.	PROPN
ftr-415	1974	25	2000	2000	NUM
ftr-415	1974	26	)	)	PUNCT
ftr-415	1974	27	,	,	PUNCT
ftr-415	1974	28	aff’g	aff’g	PROPN
ftr-415	1974	29	t.c	t.c	PROPN
ftr-415	1974	30	.	.	PROPN
ftr-415	1974	31	memo	memo	NOUN
ftr-415	1974	32	.	.	PUNCT
ftr-415	1975	1	1998	1998	NUM
ftr-415	1975	2	-	-	SYM
ftr-415	1975	3	305	305	NUM
ftr-415	1975	4	,	,	PUNCT
ftr-415	1975	5	and	and	CCONJ
ftr-415	1975	6	saba	saba	PROPN
ftr-415	1975	7	partnership	partnership	PROPN
ftr-415	1975	8	v.	v.	PROPN
ftr-415	1975	9	commissioner	commissioner	PROPN
ftr-415	1975	10	,	,	PUNCT
ftr-415	1975	11	t.c	t.c	PROPN
ftr-415	1975	12	.	.	PROPN
ftr-415	1975	13	memo	memo	NOUN
ftr-415	1975	14	.	.	PUNCT
ftr-415	1976	1	1999	1999	NUM
ftr-415	1976	2	-	-	SYM
ftr-415	1976	3	359	359	NUM
ftr-415	1976	4	,	,	PUNCT
ftr-415	1976	5	judgment	judgment	NOUN
ftr-415	1976	6	vacated	vacate	VERB
ftr-415	1976	7	by	by	ADP
ftr-415	1976	8	273	273	NUM
ftr-415	1976	9	f.3d	f.3d	NUM
ftr-415	1976	10	1135	1135	NUM
ftr-415	1976	11	(	(	PUNCT
ftr-415	1976	12	d.c	d.c	PROPN
ftr-415	1976	13	.	.	PROPN
ftr-415	1976	14	cir	cir	PROPN
ftr-415	1976	15	.	.	PROPN
ftr-415	1976	16	2001	2001	NUM
ftr-415	1976	17	)	)	PUNCT
ftr-415	1976	18	,	,	PUNCT
ftr-415	1976	19	on	on	ADP
ftr-415	1976	20	remand	remand	NOUN
ftr-415	1976	21	to	to	ADP
ftr-415	1976	22	t.c	t.c	PROPN
ftr-415	1976	23	.	.	PROPN
ftr-415	1976	24	memo	memo	NOUN
ftr-415	1976	25	.	.	PUNCT
ftr-415	1977	1	2003	2003	NUM
ftr-415	1977	2	-	-	SYM
ftr-415	1977	3	31	31	NUM
ftr-415	1977	4	.	.	PUNCT
ftr-415	1978	1	the	the	DET
ftr-415	1978	2	losses	loss	NOUN
ftr-415	1978	3	from	from	ADP
ftr-415	1978	4	the	the	DET
ftr-415	1978	5	transaction	transaction	NOUN
ftr-415	1978	6	sheltered	shelter	VERB
ftr-415	1978	7	the	the	DET
ftr-415	1978	8	gain	gain	NOUN
ftr-415	1978	9	on	on	ADP
ftr-415	1978	10	the	the	DET
ftr-415	1978	11	sale	sale	NOUN
ftr-415	1978	12	of	of	ADP
ftr-415	1978	13	a	a	DET
ftr-415	1978	14	corporate	corporate	ADJ
ftr-415	1978	15	subsidiary	subsidiary	NOUN
ftr-415	1978	16	.	.	PUNCT
ftr-415	1979	1	judge	judge	PROPN
ftr-415	1979	2	friedman	friedman	PROPN
ftr-415	1979	3	held	hold	VERB
ftr-415	1979	4	that	that	SCONJ
ftr-415	1979	5	a	a	DET
ftr-415	1979	6	valid	valid	ADJ
ftr-415	1979	7	partnership	partnership	NOUN
ftr-415	1979	8	existed	exist	VERB
ftr-415	1979	9	and	and	CCONJ
ftr-415	1979	10	that	that	SCONJ
ftr-415	1979	11	the	the	DET
ftr-415	1979	12	losses	loss	NOUN
ftr-415	1979	13	were	be	AUX
ftr-415	1979	14	allowable	allowable	ADJ
ftr-415	1979	15	because	because	SCONJ
ftr-415	1979	16	he	he	PRON
ftr-415	1979	17	found	find	VERB
ftr-415	1979	18	that	that	SCONJ
ftr-415	1979	19	the	the	DET
ftr-415	1979	20	taxpayer	taxpayer	NOUN
ftr-415	1979	21	had	have	VERB
ftr-415	1979	22	both	both	CCONJ
ftr-415	1979	23	a	a	DET
ftr-415	1979	24	business	business	NOUN
ftr-415	1979	25	purpose	purpose	NOUN
ftr-415	1979	26	and	and	CCONJ
ftr-415	1979	27	an	an	DET
ftr-415	1979	28	objective	objective	ADJ
ftr-415	1979	29	profit	profit	NOUN
ftr-415	1979	30	potential	potential	NOUN
ftr-415	1979	31	in	in	ADP
ftr-415	1979	32	entering	enter	VERB
ftr-415	1979	33	into	into	ADP
ftr-415	1979	34	the	the	DET
ftr-415	1979	35	transaction	transaction	NOUN
ftr-415	1979	36	.	.	PUNCT
ftr-415	1980	1	a.	a.	PROPN
ftr-415	1980	2	reversed	reverse	VERB
ftr-415	1980	3	:	:	PUNCT
ftr-415	1980	4	asa	asa	PROPN
ftr-415	1980	5	investerings	investering	NOUN
ftr-415	1980	6	is	be	AUX
ftr-415	1980	7	followed	follow	VERB
ftr-415	1980	8	.	.	PUNCT
ftr-415	1981	1	boca	boca	PROPN
ftr-415	1981	2	investerings	investering	VERB
ftr-415	1981	3	partnership	partnership	PROPN
ftr-415	1981	4	v.	v.	PROPN
ftr-415	1981	5	united	united	PROPN
ftr-415	1981	6	states	states	PROPN
ftr-415	1981	7	,	,	PUNCT
ftr-415	1981	8	314	314	NUM
ftr-415	1981	9	f.3d	f.3d	NUM
ftr-415	1981	10	625	625	NUM
ftr-415	1981	11	,	,	PUNCT
ftr-415	1981	12	2003	2003	NUM
ftr-415	1981	13	-	-	SYM
ftr-415	1981	14	1	1	NUM
ftr-415	1981	15	u.s.t.c	u.s.t.c	PROPN
ftr-415	1981	16	.	.	PROPN
ftr-415	1981	17	¶50,181	¶50,181	NUM
ftr-415	1981	18	,	,	PUNCT
ftr-415	1981	19	91	91	NUM
ftr-415	1981	20	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1981	21	2003	2003	NUM
ftr-415	1981	22	-	-	SYM
ftr-415	1981	23	444	444	NUM
ftr-415	1981	24	(	(	PUNCT
ftr-415	1981	25	d.c	d.c	PROPN
ftr-415	1981	26	.	.	PROPN
ftr-415	1981	27	cir	cir	PROPN
ftr-415	1981	28	.	.	PUNCT
ftr-415	1981	29	1/10/03	1/10/03	NUM
ftr-415	1981	30	)	)	PUNCT
ftr-415	1981	31	.	.	PUNCT
ftr-415	1982	1	the	the	DET
ftr-415	1982	2	d.c	d.c	PROPN
ftr-415	1982	3	.	.	PROPN
ftr-415	1982	4	circuit	circuit	PROPN
ftr-415	1982	5	held	hold	VERB
ftr-415	1982	6	that	that	SCONJ
ftr-415	1982	7	the	the	DET
ftr-415	1982	8	district	district	NOUN
ftr-415	1982	9	court	court	NOUN
ftr-415	1982	10	“	"	PUNCT
ftr-415	1982	11	erred	err	VERB
ftr-415	1982	12	as	as	ADP
ftr-415	1982	13	a	a	DET
ftr-415	1982	14	matter	matter	NOUN
ftr-415	1982	15	of	of	ADP
ftr-415	1982	16	law	law	NOUN
ftr-415	1982	17	when	when	SCONJ
ftr-415	1982	18	it	it	PRON
ftr-415	1982	19	did	do	AUX
ftr-415	1982	20	not	not	PART
ftr-415	1982	21	properly	properly	ADV
ftr-415	1982	22	apply	apply	VERB
ftr-415	1982	23	the	the	DET
ftr-415	1982	24	holding	holding	NOUN
ftr-415	1982	25	of	of	ADP
ftr-415	1982	26	asa	asa	PROPN
ftr-415	1982	27	investerings	investering	NOUN
ftr-415	1982	28	,	,	PUNCT
ftr-415	1982	29	requiring	require	VERB
ftr-415	1982	30	that	that	SCONJ
ftr-415	1982	31	a	a	DET
ftr-415	1982	32	legitimate	legitimate	ADJ
ftr-415	1982	33	non	non	ADJ
ftr-415	1982	34	-	-	ADJ
ftr-415	1982	35	tax	tax	ADJ
ftr-415	1982	36	business	business	NOUN
ftr-415	1982	37	necessity	necessity	NOUN
ftr-415	1982	38	exist	exist	VERB
ftr-415	1982	39	for	for	ADP
ftr-415	1982	40	the	the	DET
ftr-415	1982	41	creation	creation	NOUN
ftr-415	1982	42	of	of	ADP
ftr-415	1982	43	the	the	DET
ftr-415	1982	44	otherwise	otherwise	ADV
ftr-415	1982	45	sham	sham	ADJ
ftr-415	1982	46	entity	entity	NOUN
ftr-415	1982	47	inserted	insert	VERB
ftr-415	1982	48	into	into	ADP
ftr-415	1982	49	the	the	DET
ftr-415	1982	50	partnership	partnership	NOUN
ftr-415	1982	51	for	for	ADP
ftr-415	1982	52	tax	tax	NOUN
ftr-415	1982	53	avoidance	avoidance	NOUN
ftr-415	1982	54	reasons	reason	NOUN
ftr-415	1982	55	in	in	ADP
ftr-415	1982	56	order	order	NOUN
ftr-415	1982	57	to	to	PART
ftr-415	1982	58	meet	meet	VERB
ftr-415	1982	59	the	the	DET
ftr-415	1982	60	intent	intent	NOUN
ftr-415	1982	61	test	test	NOUN
ftr-415	1982	62	of	of	ADP
ftr-415	1982	63	commissioner	commissioner	PROPN
ftr-415	1982	64	v.	v.	PROPN
ftr-415	1982	65	culbertson	culbertson	PROPN
ftr-415	1982	66	,	,	PUNCT
ftr-415	1982	67	337	337	NUM
ftr-415	1982	68	u.s	u.s	PROPN
ftr-415	1982	69	.	.	PROPN
ftr-415	1982	70	733	733	NUM
ftr-415	1982	71	(	(	PUNCT
ftr-415	1982	72	1949	1949	NUM
ftr-415	1982	73	)	)	PUNCT
ftr-415	1982	74	,	,	PUNCT
ftr-415	1982	75	as	as	SCONJ
ftr-415	1982	76	applied	apply	VERB
ftr-415	1982	77	to	to	ADP
ftr-415	1982	78	this	this	DET
ftr-415	1982	79	type	type	NOUN
ftr-415	1982	80	of	of	ADP
ftr-415	1982	81	partnership	partnership	NOUN
ftr-415	1982	82	transaction	transaction	NOUN
ftr-415	1982	83	.	.	PUNCT
ftr-415	1982	84	”	"	PUNCT
ftr-415	1983	1	judge	judge	NOUN
ftr-415	1983	2	sentelle	sentelle	NOUN
ftr-415	1983	3	quoted	quote	VERB
ftr-415	1983	4	asa	asa	PROPN
ftr-415	1983	5	to	to	PART
ftr-415	1983	6	make	make	VERB
ftr-415	1983	7	clear	clear	ADJ
ftr-415	1983	8	that	that	SCONJ
ftr-415	1983	9	“	"	PUNCT
ftr-415	1983	10	the	the	DET
ftr-415	1983	11	absence	absence	NOUN
ftr-415	1983	12	of	of	ADP
ftr-415	1983	13	a	a	DET
ftr-415	1983	14	nontax	nontax	NOUN
ftr-415	1983	15	business	business	NOUN
ftr-415	1983	16	purpose	purpose	NOUN
ftr-415	1983	17	”	"	PUNCT
ftr-415	1983	18	is	be	AUX
ftr-415	1983	19	fatal	fatal	ADJ
ftr-415	1983	20	to	to	ADP
ftr-415	1983	21	an	an	DET
ftr-415	1983	22	argument	argument	NOUN
ftr-415	1983	23	that	that	SCONJ
ftr-415	1983	24	the	the	DET
ftr-415	1983	25	commissioner	commissioner	NOUN
ftr-415	1983	26	should	should	AUX
ftr-415	1983	27	respect	respect	VERB
ftr-415	1983	28	an	an	DET
ftr-415	1983	29	entity	entity	NOUN
ftr-415	1983	30	for	for	ADP
ftr-415	1983	31	federal	federal	ADJ
ftr-415	1983	32	tax	tax	NOUN
ftr-415	1983	33	purposes	purpose	NOUN
ftr-415	1983	34	.	.	PUNCT
ftr-415	1984	1	5	5	X
ftr-415	1984	2	.	.	X
ftr-415	1984	3	lease	lease	NOUN
ftr-415	1984	4	-	-	PUNCT
ftr-415	1984	5	strip	strip	NOUN
ftr-415	1984	6	transaction	transaction	NOUN
ftr-415	1984	7	by	by	ADP
ftr-415	1984	8	pseudo	pseudo	NOUN
ftr-415	1984	9	-	-	ADJ
ftr-415	1984	10	black	black	ADJ
ftr-415	1984	11	box	box	NOUN
ftr-415	1984	12	intermediary	intermediary	NOUN
ftr-415	1984	13	fails	fail	VERB
ftr-415	1984	14	in	in	ADP
ftr-415	1984	15	the	the	DET
ftr-415	1984	16	tax	tax	NOUN
ftr-415	1984	17	court	court	NOUN
ftr-415	1984	18	.	.	PUNCT
ftr-415	1985	1	nicole	nicole	PROPN
ftr-415	1985	2	rose	rose	PROPN
ftr-415	1985	3	corp	corp	PROPN
ftr-415	1985	4	.	.	PROPN
ftr-415	1986	1	v.	v.	PROPN
ftr-415	1986	2	commissioner	commissioner	PROPN
ftr-415	1986	3	,	,	PUNCT
ftr-415	1986	4	117	117	NUM
ftr-415	1986	5	t.c	t.c	PROPN
ftr-415	1986	6	.	.	PROPN
ftr-415	1986	7	328	328	NUM
ftr-415	1986	8	(	(	PUNCT
ftr-415	1986	9	12/28/01	12/28/01	NUM
ftr-415	1986	10	)	)	PUNCT
ftr-415	1986	11	,	,	PUNCT
ftr-415	1986	12	aff’d	aff’d	NUM
ftr-415	1986	13	,	,	PUNCT
ftr-415	1986	14	320	320	NUM
ftr-415	1986	15	f.3d	f.3d	NUM
ftr-415	1986	16	282	282	NUM
ftr-415	1986	17	,	,	PUNCT
ftr-415	1986	18	2003	2003	NUM
ftr-415	1986	19	-	-	SYM
ftr-415	1986	20	1	1	NUM
ftr-415	1986	21	u.s.t.c	u.s.t.c	PROPN
ftr-415	1986	22	.	.	PROPN
ftr-415	1986	23	¶50,137	¶50,137	PROPN
ftr-415	1986	24	,	,	PUNCT
ftr-415	1986	25	90	90	NUM
ftr-415	1986	26	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	1986	27	20027702	20027702	NUM
ftr-415	1986	28	(	(	PUNCT
ftr-415	1986	29	2d	2d	NUM
ftr-415	1986	30	cir	cir	NOUN
ftr-415	1986	31	.	.	PUNCT
ftr-415	1987	1	12/13/02	12/13/02	NUM
ftr-415	1987	2	)	)	PUNCT
ftr-415	1987	3	.	.	PUNCT
ftr-415	1988	1	the	the	DET
ftr-415	1988	2	taxpayer	taxpayer	PROPN
ftr-415	1988	3	corporation	corporation	PROPN
ftr-415	1988	4	’s	’s	PART
ftr-415	1988	5	stock	stock	NOUN
ftr-415	1988	6	was	be	AUX
ftr-415	1988	7	sold	sell	VERB
ftr-415	1988	8	to	to	ADP
ftr-415	1988	9	an	an	DET
ftr-415	1988	10	intermediary	intermediary	NOUN
ftr-415	1988	11	[	[	X
ftr-415	1988	12	which	which	PRON
ftr-415	1988	13	then	then	ADV
ftr-415	1988	14	merged	merge	VERB
ftr-415	1988	15	downstream	downstream	NOUN
ftr-415	1988	16	]	]	PUNCT
ftr-415	1988	17	,	,	PUNCT
ftr-415	1988	18	following	follow	VERB
ftr-415	1988	19	which	which	PRON
ftr-415	1988	20	its	its	PRON
ftr-415	1988	21	assets	asset	NOUN
ftr-415	1988	22	were	be	AUX
ftr-415	1988	23	sold	sell	VERB
ftr-415	1988	24	to	to	ADP
ftr-415	1988	25	the	the	DET
ftr-415	1988	26	prearranged	prearrange	VERB
ftr-415	1988	27	ultimate	ultimate	ADJ
ftr-415	1988	28	purchaser	purchaser	NOUN
ftr-415	1988	29	.	.	PUNCT
ftr-415	1989	1	to	to	PART
ftr-415	1989	2	offset	offset	VERB
ftr-415	1989	3	the	the	DET
ftr-415	1989	4	gains	gain	NOUN
ftr-415	1989	5	realized	realize	VERB
ftr-415	1989	6	on	on	ADP
ftr-415	1989	7	the	the	DET
ftr-415	1989	8	asset	asset	NOUN
ftr-415	1989	9	sale	sale	NOUN
ftr-415	1989	10	,	,	PUNCT
ftr-415	1989	11	the	the	DET
ftr-415	1989	12	taxpayer	taxpayer	NOUN
ftr-415	1989	13	acquired	acquire	VERB
ftr-415	1989	14	by	by	ADP
ftr-415	1989	15	a	a	DET
ftr-415	1989	16	§	§	PROPN
ftr-415	1989	17	351	351	NUM
ftr-415	1989	18	transaction	transaction	NOUN
ftr-415	1989	19	interests	interest	NOUN
ftr-415	1989	20	in	in	ADP
ftr-415	1989	21	certain	certain	ADJ
ftr-415	1989	22	equipment	equipment	NOUN
ftr-415	1989	23	leaseback	leaseback	NOUN
ftr-415	1989	24	transactions	transaction	NOUN
ftr-415	1989	25	[	[	PUNCT
ftr-415	1989	26	secured	secure	VERB
ftr-415	1989	27	by	by	ADP
ftr-415	1989	28	trusts	trust	NOUN
ftr-415	1989	29	that	that	PRON
ftr-415	1989	30	resulted	result	VERB
ftr-415	1989	31	in	in	ADP
ftr-415	1989	32	a	a	DET
ftr-415	1989	33	circular	circular	ADJ
ftr-415	1989	34	cash	cash	NOUN
ftr-415	1989	35	flow	flow	NOUN
ftr-415	1989	36	]	]	PUNCT
ftr-415	1989	37	that	that	PRON
ftr-415	1989	38	had	have	VERB
ftr-415	1989	39	no	no	DET
ftr-415	1989	40	foreseeable	foreseeable	ADJ
ftr-415	1989	41	value	value	NOUN
ftr-415	1989	42	,	,	PUNCT
ftr-415	1989	43	which	which	PRON
ftr-415	1989	44	it	it	PRON
ftr-415	1989	45	immediately	immediately	ADV
ftr-415	1989	46	transferred	transfer	VERB
ftr-415	1989	47	to	to	ADP
ftr-415	1989	48	a	a	DET
ftr-415	1989	49	dutch	dutch	PROPN
ftr-415	1989	50	bank	bank	NOUN
ftr-415	1989	51	,	,	PUNCT
ftr-415	1989	52	the	the	DET
ftr-415	1989	53	sole	sole	ADJ
ftr-415	1989	54	consideration	consideration	NOUN
ftr-415	1989	55	for	for	ADP
ftr-415	1989	56	which	which	PRON
ftr-415	1989	57	was	be	AUX
ftr-415	1989	58	assumption	assumption	NOUN
ftr-415	1989	59	of	of	ADP
ftr-415	1989	60	taxpayer	taxpayer	NOUN
ftr-415	1989	61	’s	’s	PART
ftr-415	1989	62	obligations	obligation	NOUN
ftr-415	1989	63	[	[	X
ftr-415	1989	64	of	of	ADP
ftr-415	1989	65	which	which	PRON
ftr-415	1989	66	there	there	PRON
ftr-415	1989	67	were	be	VERB
ftr-415	1989	68	in	in	ADP
ftr-415	1989	69	reality	reality	NOUN
ftr-415	1989	70	none	none	NOUN
ftr-415	1989	71	]	]	PUNCT
ftr-415	1989	72	.	.	PUNCT
ftr-415	1990	1	taxpayer	taxpayer	NOUN
ftr-415	1990	2	claimed	claim	VERB
ftr-415	1990	3	a	a	DET
ftr-415	1990	4	$	$	SYM
ftr-415	1990	5	22	22	NUM
ftr-415	1990	6	million	million	NUM
ftr-415	1990	7	ordinary	ordinary	ADJ
ftr-415	1990	8	business	business	NOUN
ftr-415	1990	9	expense	expense	NOUN
ftr-415	1990	10	deduction	deduction	NOUN
ftr-415	1990	11	as	as	ADP
ftr-415	1990	12	a	a	DET
ftr-415	1990	13	result	result	NOUN
ftr-415	1990	14	of	of	ADP
ftr-415	1990	15	the	the	DET
ftr-415	1990	16	transfer	transfer	NOUN
ftr-415	1990	17	of	of	ADP
ftr-415	1990	18	the	the	DET
ftr-415	1990	19	leaseback	leaseback	NOUN
ftr-415	1990	20	interests	interest	NOUN
ftr-415	1990	21	.	.	PUNCT
ftr-415	1991	1	the	the	DET
ftr-415	1991	2	deduction	deduction	NOUN
ftr-415	1991	3	was	be	AUX
ftr-415	1991	4	denied	deny	VERB
ftr-415	1991	5	because	because	SCONJ
ftr-415	1991	6	the	the	DET
ftr-415	1991	7	transactions	transaction	NOUN
ftr-415	1991	8	lacked	lack	VERB
ftr-415	1991	9	business	business	NOUN
ftr-415	1991	10	purpose	purpose	NOUN
ftr-415	1991	11	and	and	CCONJ
ftr-415	1991	12	economic	economic	ADJ
ftr-415	1991	13	substance	substance	NOUN
ftr-415	1991	14	under	under	ADP
ftr-415	1991	15	“	"	PUNCT
ftr-415	1991	16	any	any	DET
ftr-415	1991	17	version	version	NOUN
ftr-415	1991	18	”	"	PUNCT
ftr-415	1991	19	of	of	ADP
ftr-415	1991	20	the	the	DET
ftr-415	1991	21	tests	test	NOUN
ftr-415	1991	22	.	.	PUNCT
ftr-415	1992	1	judge	judge	PROPN
ftr-415	1992	2	swift	swift	PROPN
ftr-415	1992	3	held	hold	VERB
ftr-415	1992	4	that	that	SCONJ
ftr-415	1992	5	the	the	DET
ftr-415	1992	6	transaction	transaction	NOUN
ftr-415	1992	7	lacked	lack	VERB
ftr-415	1992	8	business	business	NOUN
ftr-415	1992	9	purpose	purpose	NOUN
ftr-415	1992	10	and	and	CCONJ
ftr-415	1992	11	economic	economic	ADJ
ftr-415	1992	12	substance	substance	NOUN
ftr-415	1992	13	even	even	ADV
ftr-415	1992	14	as	as	SCONJ
ftr-415	1992	15	measured	measure	VERB
ftr-415	1992	16	against	against	ADP
ftr-415	1992	17	the	the	DET
ftr-415	1992	18	eleventh	eleventh	ADJ
ftr-415	1992	19	circuit	circuit	NOUN
ftr-415	1992	20	’s	’s	PART
ftr-415	1992	21	broad	broad	ADJ
ftr-415	1992	22	articulation	articulation	NOUN
ftr-415	1992	23	of	of	ADP
ftr-415	1992	24	the	the	DET
ftr-415	1992	25	test	test	NOUN
ftr-415	1992	26	in	in	ADP
ftr-415	1992	27	ups	up	NOUN
ftr-415	1992	28	of	of	ADP
ftr-415	1992	29	america	america	PROPN
ftr-415	1992	30	,	,	PUNCT
ftr-415	1992	31	inc	inc	PROPN
ftr-415	1992	32	.	.	PROPN
ftr-415	1993	1	v.	v.	PROPN
ftr-415	1993	2	commissioner	commissioner	PROPN
ftr-415	1993	3	,	,	PUNCT
ftr-415	1993	4	254	254	NUM
ftr-415	1993	5	f.3d	f.3d	NUM
ftr-415	1993	6	1014	1014	NUM
ftr-415	1993	7	(	(	PUNCT
ftr-415	1993	8	11th	11th	ADJ
ftr-415	1993	9	cir	cir	NOUN
ftr-415	1993	10	.	.	PROPN
ftr-415	1993	11	2001	2001	NUM
ftr-415	1993	12	)	)	PUNCT
ftr-415	1994	1	,	,	PUNCT
ftr-415	1994	2	that	that	SCONJ
ftr-415	1994	3	“	"	PUNCT
ftr-415	1994	4	a	a	DET
ftr-415	1994	5	transaction	transaction	NOUN
ftr-415	1994	6	has	have	VERB
ftr-415	1994	7	a	a	DET
ftr-415	1994	8	‘	'	PUNCT
ftr-415	1994	9	business	business	NOUN
ftr-415	1994	10	purpose	purpose	NOUN
ftr-415	1994	11	,	,	PUNCT
ftr-415	1994	12	’	'	PUNCT
ftr-415	1994	13	when	when	SCONJ
ftr-415	1994	14	we	we	PRON
ftr-415	1994	15	are	be	AUX
ftr-415	1994	16	talking	talk	VERB
ftr-415	1994	17	about	about	ADP
ftr-415	1994	18	a	a	DET
ftr-415	1994	19	going	go	VERB
ftr-415	1994	20	concern	concern	NOUN
ftr-415	1994	21	.	.	PUNCT
ftr-415	1994	22	.	.	PUNCT
ftr-415	1995	1	.	.	PUNCT
ftr-415	1996	1	,	,	PUNCT
ftr-415	1996	2	as	as	ADV
ftr-415	1996	3	long	long	ADV
ftr-415	1996	4	as	as	SCONJ
ftr-415	1996	5	it	it	PRON
ftr-415	1996	6	figures	figure	VERB
ftr-415	1996	7	in	in	ADP
ftr-415	1996	8	a	a	DET
ftr-415	1996	9	bona	bona	ADJ
ftr-415	1996	10	fide	fide	NOUN
ftr-415	1996	11	,	,	PUNCT
ftr-415	1996	12	profit	profit	NOUN
ftr-415	1996	13	-	-	PUNCT
ftr-415	1996	14	seeking	seek	VERB
ftr-415	1996	15	business	business	NOUN
ftr-415	1996	16	.	.	PUNCT
ftr-415	1996	17	”	"	PUNCT
ftr-415	1997	1	6	6	NUM
ftr-415	1997	2	.	.	PUNCT
ftr-415	1998	1	the	the	DET
ftr-415	1998	2	tax	tax	NOUN
ftr-415	1998	3	court	court	NOUN
ftr-415	1998	4	ham	ham	NOUN
ftr-415	1998	5	mers	mer	NOUN
ftr-415	1998	6	another	another	DET
ftr-415	1998	7	shelter	shelter	NOUN
ftr-415	1998	8	,	,	PUNCT
ftr-415	1998	9	and	and	CCONJ
ftr-415	1998	10	in	in	ADP
ftr-415	1998	11	the	the	DET
ftr-415	1998	12	process	process	NOUN
ftr-415	1998	13	tells	tell	VERB
ftr-415	1998	14	us	we	PRON
ftr-415	1998	15	the	the	DET
ftr-415	1998	16	“	"	PUNCT
ftr-415	1998	17	purpose	purpose	NOUN
ftr-415	1998	18	”	"	PUNCT
ftr-415	1998	19	of	of	ADP
ftr-415	1998	20	the	the	DET
ftr-415	1998	21	legislative	legislative	ADJ
ftr-415	1998	22	plan	plan	NOUN
ftr-415	1998	23	.	.	PUNCT
ftr-415	1999	1	andantech	andantech	PROPN
ftr-415	1999	2	l.l.c	l.l.c	PROPN
ftr-415	1999	3	.	.	PUNCT
ftr-415	2000	1	v.	v.	ADP
ftr-415	2000	2	2003	2003	NUM
ftr-415	2000	3	]	]	PUNCT
ftr-415	2001	1	recent	recent	ADJ
ftr-415	2001	2	developments	development	NOUN
ftr-415	2001	3	in	in	ADP
ftr-415	2001	4	federal	federal	ADJ
ftr-415	2001	5	income	income	NOUN
ftr-415	2001	6	taxation	taxation	NOUN
ftr-415	2001	7	151	151	NUM
ftr-415	2001	8	commissioner	commissioner	NOUN
ftr-415	2001	9	,	,	PUNCT
ftr-415	2001	10	t.c	t.c	PROPN
ftr-415	2001	11	.	.	PROPN
ftr-415	2001	12	memo	memo	NOUN
ftr-415	2001	13	.	.	PUNCT
ftr-415	2002	1	2002	2002	NUM
ftr-415	2002	2	-	-	SYM
ftr-415	2002	3	97	97	NUM
ftr-415	2002	4	(	(	PUNCT
ftr-415	2002	5	4/9/02	4/9/02	NUM
ftr-415	2002	6	)	)	PUNCT
ftr-415	2002	7	.	.	PUNCT
ftr-415	2003	1	norwest	norwest	PROPN
ftr-415	2003	2	,	,	PUNCT
ftr-415	2003	3	through	through	ADP
ftr-415	2003	4	its	its	PRON
ftr-415	2003	5	equipment	equipment	NOUN
ftr-415	2003	6	leasing	leasing	NOUN
ftr-415	2003	7	subsidiary	subsidiary	NOUN
ftr-415	2003	8	,	,	PUNCT
ftr-415	2003	9	engaged	engage	VERB
ftr-415	2003	10	in	in	ADP
ftr-415	2003	11	a	a	DET
ftr-415	2003	12	complex	complex	ADJ
ftr-415	2003	13	[	[	X
ftr-415	2003	14	seven	seven	NUM
ftr-415	2003	15	powerpoint	powerpoint	NOUN
ftr-415	2003	16	slides	slide	VERB
ftr-415	2003	17	worth	worth	ADJ
ftr-415	2003	18	]	]	PUNCT
ftr-415	2003	19	purchase	purchase	NOUN
ftr-415	2003	20	and	and	CCONJ
ftr-415	2003	21	leaseback	leaseback	NOUN
ftr-415	2003	22	tax	tax	NOUN
ftr-415	2003	23	shelter	shelter	NOUN
ftr-415	2003	24	transaction	transaction	NOUN
ftr-415	2003	25	involving	involve	VERB
ftr-415	2003	26	40	40	NUM
ftr-415	2003	27	ibm	ibm	PROPN
ftr-415	2003	28	mainframe	mainframe	NOUN
ftr-415	2003	29	computers	computer	NOUN
ftr-415	2003	30	already	already	ADV
ftr-415	2003	31	under	under	ADP
ftr-415	2003	32	lease	lease	NOUN
ftr-415	2003	33	to	to	AUX
ftr-415	2003	34	end	end	NOUN
ftr-415	2003	35	-	-	PUNCT
ftr-415	2003	36	users	user	NOUN
ftr-415	2003	37	.	.	PUNCT
ftr-415	2004	1	the	the	DET
ftr-415	2004	2	promoter	promoter	NOUN
ftr-415	2004	3	[	[	X
ftr-415	2004	4	comdisco	comdisco	NOUN
ftr-415	2004	5	]	]	PUNCT
ftr-415	2004	6	sold	sell	VERB
ftr-415	2004	7	the	the	DET
ftr-415	2004	8	computers	computer	NOUN
ftr-415	2004	9	for	for	ADP
ftr-415	2004	10	cash	cash	NOUN
ftr-415	2004	11	and	and	CCONJ
ftr-415	2004	12	notes	note	NOUN
ftr-415	2004	13	to	to	ADP
ftr-415	2004	14	an	an	DET
ftr-415	2004	15	llc	llc	NOUN
ftr-415	2004	16	owned	own	VERB
ftr-415	2004	17	by	by	ADP
ftr-415	2004	18	two	two	NUM
ftr-415	2004	19	nonresident	nonresident	ADJ
ftr-415	2004	20	aliens	alien	NOUN
ftr-415	2004	21	,	,	PUNCT
ftr-415	2004	22	which	which	PRON
ftr-415	2004	23	leased	lease	VERB
ftr-415	2004	24	them	they	PRON
ftr-415	2004	25	back	back	ADV
ftr-415	2004	26	to	to	ADP
ftr-415	2004	27	the	the	DET
ftr-415	2004	28	promoter	promoter	NOUN
ftr-415	2004	29	,	,	PUNCT
ftr-415	2004	30	who	who	PRON
ftr-415	2004	31	retained	retain	VERB
ftr-415	2004	32	all	all	DET
ftr-415	2004	33	responsibilities	responsibility	NOUN
ftr-415	2004	34	to	to	ADP
ftr-415	2004	35	the	the	DET
ftr-415	2004	36	end	end	NOUN
ftr-415	2004	37	-	-	PUNCT
ftr-415	2004	38	users	user	NOUN
ftr-415	2004	39	;	;	PUNCT
ftr-415	2004	40	the	the	DET
ftr-415	2004	41	llc	llc	NOUN
ftr-415	2004	42	sold	sell	VERB
ftr-415	2004	43	the	the	DET
ftr-415	2004	44	stream	stream	NOUN
ftr-415	2004	45	of	of	ADP
ftr-415	2004	46	rental	rental	ADJ
ftr-415	2004	47	payments	payment	NOUN
ftr-415	2004	48	to	to	PART
ftr-415	2004	49	be	be	AUX
ftr-415	2004	50	received	receive	VERB
ftr-415	2004	51	for	for	ADP
ftr-415	2004	52	net	net	ADJ
ftr-415	2004	53	present	present	ADJ
ftr-415	2004	54	value	value	NOUN
ftr-415	2004	55	,	,	PUNCT
ftr-415	2004	56	thereby	thereby	ADV
ftr-415	2004	57	accelerating	accelerate	VERB
ftr-415	2004	58	income	income	NOUN
ftr-415	2004	59	realization	realization	NOUN
ftr-415	2004	60	,	,	PUNCT
ftr-415	2004	61	and	and	CCONJ
ftr-415	2004	62	applied	apply	VERB
ftr-415	2004	63	the	the	DET
ftr-415	2004	64	proceeds	proceed	NOUN
ftr-415	2004	65	to	to	ADP
ftr-415	2004	66	the	the	DET
ftr-415	2004	67	balance	balance	NOUN
ftr-415	2004	68	due	due	ADJ
ftr-415	2004	69	on	on	ADP
ftr-415	2004	70	the	the	DET
ftr-415	2004	71	note	note	NOUN
ftr-415	2004	72	.	.	PUNCT
ftr-415	2005	1	less	less	ADJ
ftr-415	2005	2	than	than	ADP
ftr-415	2005	3	three	three	NUM
ftr-415	2005	4	months	month	NOUN
ftr-415	2005	5	later	later	ADV
ftr-415	2005	6	,	,	PUNCT
ftr-415	2005	7	one	one	NUM
ftr-415	2005	8	of	of	ADP
ftr-415	2005	9	the	the	DET
ftr-415	2005	10	nonresident	nonresident	ADJ
ftr-415	2005	11	aliens	alien	NOUN
ftr-415	2005	12	[	[	X
ftr-415	2005	13	indirectly	indirectly	ADV
ftr-415	2005	14	]	]	PUNCT
ftr-415	2005	15	transferred	transfer	VERB
ftr-415	2005	16	his	his	PRON
ftr-415	2005	17	2	2	NUM
ftr-415	2005	18	percent	percent	NOUN
ftr-415	2005	19	llc	llc	NOUN
ftr-415	2005	20	interest	interest	NOUN
ftr-415	2005	21	to	to	ADP
ftr-415	2005	22	a	a	DET
ftr-415	2005	23	trust	trust	NOUN
ftr-415	2005	24	established	establish	VERB
ftr-415	2005	25	by	by	ADP
ftr-415	2005	26	promoter	promoter	NOUN
ftr-415	2005	27	,	,	PUNCT
ftr-415	2005	28	and	and	CCONJ
ftr-415	2005	29	norwest	norwest	PROPN
ftr-415	2005	30	,	,	PUNCT
ftr-415	2005	31	through	through	ADP
ftr-415	2005	32	a	a	DET
ftr-415	2005	33	subsidiary	subsidiary	NOUN
ftr-415	2005	34	,	,	PUNCT
ftr-415	2005	35	acquired	acquire	VERB
ftr-415	2005	36	the	the	DET
ftr-415	2005	37	remaining	remain	VERB
ftr-415	2005	38	98	98	NUM
ftr-415	2005	39	percent	percent	NOUN
ftr-415	2005	40	interest	interest	NOUN
ftr-415	2005	41	in	in	ADP
ftr-415	2005	42	the	the	DET
ftr-415	2005	43	llc	llc	NOUN
ftr-415	2006	1	[	[	AUX
ftr-415	2006	2	thereby	thereby	ADV
ftr-415	2006	3	closing	close	VERB
ftr-415	2006	4	the	the	DET
ftr-415	2006	5	taxable	taxable	ADJ
ftr-415	2006	6	year	year	NOUN
ftr-415	2006	7	in	in	ADP
ftr-415	2006	8	which	which	PRON
ftr-415	2006	9	the	the	DET
ftr-415	2006	10	income	income	NOUN
ftr-415	2006	11	had	have	AUX
ftr-415	2006	12	been	be	AUX
ftr-415	2006	13	realized	realize	VERB
ftr-415	2006	14	]	]	PUNCT
ftr-415	2006	15	for	for	ADP
ftr-415	2006	16	an	an	DET
ftr-415	2006	17	amount	amount	NOUN
ftr-415	2006	18	roughly	roughly	ADV
ftr-415	2006	19	equal	equal	ADJ
ftr-415	2006	20	to	to	ADP
ftr-415	2006	21	one	one	NUM
ftr-415	2006	22	-	-	PUNCT
ftr-415	2006	23	half	half	NOUN
ftr-415	2006	24	of	of	ADP
ftr-415	2006	25	one	one	NUM
ftr-415	2006	26	percent	percent	NOUN
ftr-415	2006	27	of	of	ADP
ftr-415	2006	28	the	the	DET
ftr-415	2006	29	approximately	approximately	ADV
ftr-415	2006	30	$	$	SYM
ftr-415	2006	31	122	122	NUM
ftr-415	2006	32	million	million	NUM
ftr-415	2006	33	basis	basis	NOUN
ftr-415	2006	34	of	of	ADP
ftr-415	2006	35	the	the	DET
ftr-415	2006	36	computers	computer	NOUN
ftr-415	2006	37	.	.	PUNCT
ftr-415	2007	1	norwest	norwest	PROPN
ftr-415	2007	2	subsequently	subsequently	ADV
ftr-415	2007	3	reported	report	VERB
ftr-415	2007	4	its	its	PRON
ftr-415	2007	5	distributive	distributive	ADJ
ftr-415	2007	6	share	share	NOUN
ftr-415	2007	7	of	of	ADP
ftr-415	2007	8	depreciation	depreciation	NOUN
ftr-415	2007	9	deductions	deduction	NOUN
ftr-415	2007	10	,	,	PUNCT
ftr-415	2007	11	but	but	CCONJ
ftr-415	2007	12	was	be	AUX
ftr-415	2007	13	allocated	allocate	VERB
ftr-415	2007	14	no	no	DET
ftr-415	2007	15	income	income	NOUN
ftr-415	2007	16	.	.	PUNCT
ftr-415	2008	1	after	after	ADP
ftr-415	2008	2	three	three	NUM
ftr-415	2008	3	years	year	NOUN
ftr-415	2008	4	,	,	PUNCT
ftr-415	2008	5	the	the	DET
ftr-415	2008	6	computers	computer	NOUN
ftr-415	2008	7	were	be	AUX
ftr-415	2008	8	reconveyed	reconveye	VERB
ftr-415	2008	9	to	to	ADP
ftr-415	2008	10	the	the	DET
ftr-415	2008	11	promoter	promoter	NOUN
ftr-415	2008	12	,	,	PUNCT
ftr-415	2008	13	pursuant	pursuant	ADJ
ftr-415	2008	14	to	to	ADP
ftr-415	2008	15	an	an	DET
ftr-415	2008	16	“	"	PUNCT
ftr-415	2008	17	early	early	ADJ
ftr-415	2008	18	termination	termination	NOUN
ftr-415	2008	19	option	option	NOUN
ftr-415	2008	20	,	,	PUNCT
ftr-415	2008	21	”	"	PUNCT
ftr-415	2008	22	which	which	PRON
ftr-415	2008	23	the	the	DET
ftr-415	2008	24	court	court	NOUN
ftr-415	2008	25	found	find	VERB
ftr-415	2008	26	the	the	DET
ftr-415	2008	27	“	"	PUNCT
ftr-415	2008	28	economics	economic	NOUN
ftr-415	2008	29	of	of	ADP
ftr-415	2008	30	the	the	DET
ftr-415	2008	31	transaction	transaction	NOUN
ftr-415	2008	32	.	.	PUNCT
ftr-415	2008	33	.	.	PUNCT
ftr-415	2008	34	.	.	PUNCT
ftr-415	2009	1	mandate[d	mandate[d	PROPN
ftr-415	2009	2	]	]	PUNCT
ftr-415	2009	3	,	,	PUNCT
ftr-415	2009	4	”	"	PUNCT
ftr-415	2009	5	and	and	CCONJ
ftr-415	2009	6	the	the	DET
ftr-415	2009	7	llc	llc	NOUN
ftr-415	2009	8	was	be	AUX
ftr-415	2009	9	liquidated	liquidate	VERB
ftr-415	2009	10	.	.	PUNCT
ftr-415	2009	11	!	!	PUNCT
ftr-415	2010	1	judge	judge	PROPN
ftr-415	2010	2	jacobs	jacobs	PROPN
ftr-415	2010	3	struck	strike	VERB
ftr-415	2010	4	down	down	ADP
ftr-415	2010	5	the	the	DET
ftr-415	2010	6	shelter	shelter	NOUN
ftr-415	2010	7	.	.	PUNCT
ftr-415	2011	1	he	he	PRON
ftr-415	2011	2	concluded	conclude	VERB
ftr-415	2011	3	that	that	SCONJ
ftr-415	2011	4	neither	neither	CCONJ
ftr-415	2011	5	the	the	DET
ftr-415	2011	6	original	original	ADJ
ftr-415	2011	7	llc	llc	NOUN
ftr-415	2011	8	with	with	ADP
ftr-415	2011	9	the	the	DET
ftr-415	2011	10	foreign	foreign	ADJ
ftr-415	2011	11	partners	partner	NOUN
ftr-415	2011	12	,	,	PUNCT
ftr-415	2011	13	nor	nor	CCONJ
ftr-415	2011	14	the	the	DET
ftr-415	2011	15	subsequent	subsequent	ADJ
ftr-415	2011	16	llc	llc	NOUN
ftr-415	2011	17	of	of	ADP
ftr-415	2011	18	which	which	PRON
ftr-415	2011	19	norwest	norwest	PROPN
ftr-415	2011	20	’s	’s	PART
ftr-415	2011	21	subsidiary	subsidiary	NOUN
ftr-415	2011	22	was	be	AUX
ftr-415	2011	23	a	a	DET
ftr-415	2011	24	member	member	NOUN
ftr-415	2011	25	,	,	PUNCT
ftr-415	2011	26	was	be	AUX
ftr-415	2011	27	a	a	DET
ftr-415	2011	28	valid	valid	ADJ
ftr-415	2011	29	partnership	partnership	NOUN
ftr-415	2011	30	to	to	PART
ftr-415	2011	31	be	be	AUX
ftr-415	2011	32	recognized	recognize	VERB
ftr-415	2011	33	for	for	ADP
ftr-415	2011	34	federal	federal	ADJ
ftr-415	2011	35	tax	tax	NOUN
ftr-415	2011	36	purposes	purpose	NOUN
ftr-415	2011	37	;	;	PUNCT
ftr-415	2011	38	in	in	ADP
ftr-415	2011	39	neither	neither	DET
ftr-415	2011	40	case	case	NOUN
ftr-415	2011	41	did	do	AUX
ftr-415	2011	42	the	the	DET
ftr-415	2011	43	purported	purport	VERB
ftr-415	2011	44	partners	partner	NOUN
ftr-415	2011	45	intend	intend	VERB
ftr-415	2011	46	to	to	PART
ftr-415	2011	47	join	join	VERB
ftr-415	2011	48	together	together	ADV
ftr-415	2011	49	as	as	ADP
ftr-415	2011	50	partners	partner	NOUN
ftr-415	2011	51	for	for	ADP
ftr-415	2011	52	the	the	DET
ftr-415	2011	53	purpose	purpose	NOUN
ftr-415	2011	54	of	of	ADP
ftr-415	2011	55	carrying	carry	VERB
ftr-415	2011	56	on	on	ADP
ftr-415	2011	57	a	a	DET
ftr-415	2011	58	business	business	NOUN
ftr-415	2011	59	,	,	PUNCT
ftr-415	2011	60	i.e.	i.e.	X
ftr-415	2011	61	,	,	PUNCT
ftr-415	2011	62	they	they	PRON
ftr-415	2011	63	did	do	AUX
ftr-415	2011	64	not	not	PART
ftr-415	2011	65	join	join	VERB
ftr-415	2011	66	together	together	ADV
ftr-415	2011	67	to	to	PART
ftr-415	2011	68	share	share	VERB
ftr-415	2011	69	in	in	ADP
ftr-415	2011	70	the	the	DET
ftr-415	2011	71	profits	profit	NOUN
ftr-415	2011	72	or	or	CCONJ
ftr-415	2011	73	losses	loss	NOUN
ftr-415	2011	74	from	from	ADP
ftr-415	2011	75	an	an	DET
ftr-415	2011	76	equipment	equipment	NOUN
ftr-415	2011	77	leasing	leasing	NOUN
ftr-415	2011	78	activity	activity	NOUN
ftr-415	2011	79	.	.	PUNCT
ftr-415	2012	1	alternatively	alternatively	ADV
ftr-415	2012	2	,	,	PUNCT
ftr-415	2012	3	judge	judge	PROPN
ftr-415	2012	4	jacobs	jacobs	PROPN
ftr-415	2012	5	would	would	AUX
ftr-415	2012	6	have	have	AUX
ftr-415	2012	7	disregarded	disregard	VERB
ftr-415	2012	8	the	the	DET
ftr-415	2012	9	participation	participation	NOUN
ftr-415	2012	10	of	of	ADP
ftr-415	2012	11	the	the	DET
ftr-415	2012	12	foreign	foreign	ADJ
ftr-415	2012	13	llc	llc	PROPN
ftr-415	2012	14	members	member	NOUN
ftr-415	2012	15	in	in	ADP
ftr-415	2012	16	the	the	DET
ftr-415	2012	17	transactions	transaction	NOUN
ftr-415	2012	18	under	under	ADP
ftr-415	2012	19	the	the	DET
ftr-415	2012	20	step	step	NOUN
ftr-415	2012	21	transaction	transaction	NOUN
ftr-415	2012	22	doctrine	doctrine	NOUN
ftr-415	2012	23	[	[	X
ftr-415	2012	24	applying	apply	VERB
ftr-415	2012	25	either	either	CCONJ
ftr-415	2012	26	the	the	DET
ftr-415	2012	27	end	end	NOUN
ftr-415	2012	28	result	result	NOUN
ftr-415	2012	29	or	or	CCONJ
ftr-415	2012	30	mutual	mutual	ADJ
ftr-415	2012	31	interdependence	interdependence	NOUN
ftr-415	2012	32	test	test	NOUN
ftr-415	2012	33	]	]	PUNCT
ftr-415	2012	34	.	.	PUNCT
ftr-415	2013	1	furthermore	furthermore	ADV
ftr-415	2013	2	,	,	PUNCT
ftr-415	2013	3	the	the	DET
ftr-415	2013	4	llc	llc	PROPN
ftr-415	2013	5	’s	’s	PART
ftr-415	2013	6	sale	sale	NOUN
ftr-415	2013	7	-	-	PUNCT
ftr-415	2013	8	leaseback	leaseback	NOUN
ftr-415	2013	9	transaction	transaction	NOUN
ftr-415	2013	10	with	with	ADP
ftr-415	2013	11	the	the	DET
ftr-415	2013	12	promoter	promoter	NOUN
ftr-415	2013	13	“	"	PUNCT
ftr-415	2013	14	was	be	AUX
ftr-415	2013	15	a	a	DET
ftr-415	2013	16	sham	sham	NOUN
ftr-415	2013	17	because	because	SCONJ
ftr-415	2013	18	it	it	PRON
ftr-415	2013	19	(	(	PUNCT
ftr-415	2013	20	a	a	X
ftr-415	2013	21	)	)	PUNCT
ftr-415	2013	22	was	be	AUX
ftr-415	2013	23	not	not	PART
ftr-415	2013	24	a	a	DET
ftr-415	2013	25	true	true	ADJ
ftr-415	2013	26	multiple	multiple	ADJ
ftr-415	2013	27	-	-	PUNCT
ftr-415	2013	28	party	party	NOUN
ftr-415	2013	29	transaction	transaction	NOUN
ftr-415	2013	30	,	,	PUNCT
ftr-415	2013	31	(	(	PUNCT
ftr-415	2013	32	b	b	X
ftr-415	2013	33	)	)	PUNCT
ftr-415	2013	34	lacked	lack	VERB
ftr-415	2013	35	economic	economic	ADJ
ftr-415	2013	36	substance	substance	NOUN
ftr-415	2013	37	,	,	PUNCT
ftr-415	2013	38	(	(	PUNCT
ftr-415	2013	39	c	c	X
ftr-415	2013	40	)	)	PUNCT
ftr-415	2013	41	was	be	AUX
ftr-415	2013	42	not	not	PART
ftr-415	2013	43	compelled	compel	VERB
ftr-415	2013	44	or	or	CCONJ
ftr-415	2013	45	encouraged	encourage	VERB
ftr-415	2013	46	by	by	ADP
ftr-415	2013	47	business	business	NOUN
ftr-415	2013	48	realities	reality	NOUN
ftr-415	2013	49	,	,	PUNCT
ftr-415	2013	50	and	and	CCONJ
ftr-415	2013	51	(	(	PUNCT
ftr-415	2013	52	d	d	X
ftr-415	2013	53	)	)	PUNCT
ftr-415	2013	54	was	be	AUX
ftr-415	2013	55	shaped	shape	VERB
ftr-415	2013	56	solely	solely	ADV
ftr-415	2013	57	by	by	ADP
ftr-415	2013	58	tax	tax	NOUN
ftr-415	2013	59	-	-	PUNCT
ftr-415	2013	60	avoidance	avoidance	NOUN
ftr-415	2013	61	features	feature	NOUN
ftr-415	2013	62	.	.	PUNCT
ftr-415	2013	63	”	"	PUNCT
ftr-415	2014	1	as	as	ADV
ftr-415	2014	2	far	far	ADV
ftr-415	2014	3	as	as	SCONJ
ftr-415	2014	4	norwest	norwest	PROPN
ftr-415	2014	5	and	and	CCONJ
ftr-415	2014	6	its	its	PRON
ftr-415	2014	7	subsidiary	subsidiary	NOUN
ftr-415	2014	8	were	be	AUX
ftr-415	2014	9	concerned	concern	VERB
ftr-415	2014	10	,	,	PUNCT
ftr-415	2014	11	the	the	DET
ftr-415	2014	12	transaction	transaction	NOUN
ftr-415	2014	13	was	be	AUX
ftr-415	2014	14	not	not	PART
ftr-415	2014	15	respected	respect	VERB
ftr-415	2014	16	because	because	SCONJ
ftr-415	2014	17	it	it	PRON
ftr-415	2014	18	lacked	lack	VERB
ftr-415	2014	19	both	both	DET
ftr-415	2014	20	business	business	NOUN
ftr-415	2014	21	purpose	purpose	NOUN
ftr-415	2014	22	and	and	CCONJ
ftr-415	2014	23	economic	economic	ADJ
ftr-415	2014	24	substance	substance	NOUN
ftr-415	2014	25	.	.	PUNCT
ftr-415	2015	1	the	the	DET
ftr-415	2015	2	llc	llc	PROPN
ftr-415	2015	3	,	,	PUNCT
ftr-415	2015	4	and	and	CCONJ
ftr-415	2015	5	norwest	norwest	PROPN
ftr-415	2015	6	’s	’s	PART
ftr-415	2015	7	subsidiary	subsidiary	NOUN
ftr-415	2015	8	,	,	PUNCT
ftr-415	2015	9	had	have	VERB
ftr-415	2015	10	no	no	DET
ftr-415	2015	11	reasonable	reasonable	ADJ
ftr-415	2015	12	possibility	possibility	NOUN
ftr-415	2015	13	of	of	ADP
ftr-415	2015	14	making	make	VERB
ftr-415	2015	15	an	an	DET
ftr-415	2015	16	economic	economic	ADJ
ftr-415	2015	17	profit	profit	NOUN
ftr-415	2015	18	,	,	PUNCT
ftr-415	2015	19	but	but	CCONJ
ftr-415	2015	20	the	the	DET
ftr-415	2015	21	tax	tax	NOUN
ftr-415	2015	22	benefits	benefit	NOUN
ftr-415	2015	23	were	be	AUX
ftr-415	2015	24	more	more	ADJ
ftr-415	2015	25	than	than	ADP
ftr-415	2015	26	sufficient	sufficient	ADJ
ftr-415	2015	27	to	to	PART
ftr-415	2015	28	cover	cover	VERB
ftr-415	2015	29	any	any	DET
ftr-415	2015	30	potential	potential	ADJ
ftr-415	2015	31	losses	loss	NOUN
ftr-415	2015	32	.	.	PUNCT
ftr-415	2016	1	the	the	DET
ftr-415	2016	2	norwest	norwest	PROPN
ftr-415	2016	3	subsidiary	subsidiary	NOUN
ftr-415	2016	4	never	never	ADV
ftr-415	2016	5	acquired	acquire	VERB
ftr-415	2016	6	the	the	DET
ftr-415	2016	7	benefits	benefit	NOUN
ftr-415	2016	8	and	and	CCONJ
ftr-415	2016	9	burdens	burden	NOUN
ftr-415	2016	10	of	of	ADP
ftr-415	2016	11	ownership	ownership	NOUN
ftr-415	2016	12	of	of	ADP
ftr-415	2016	13	the	the	DET
ftr-415	2016	14	depreciable	depreciable	ADJ
ftr-415	2016	15	equipment	equipment	NOUN
ftr-415	2016	16	,	,	PUNCT
ftr-415	2016	17	and	and	CCONJ
ftr-415	2016	18	thus	thus	ADV
ftr-415	2016	19	was	be	AUX
ftr-415	2016	20	not	not	PART
ftr-415	2016	21	entitled	entitle	VERB
ftr-415	2016	22	to	to	ADP
ftr-415	2016	23	depreciation	depreciation	NOUN
ftr-415	2016	24	deductions	deduction	NOUN
ftr-415	2016	25	.	.	PUNCT
ftr-415	2017	1	in	in	ADP
ftr-415	2017	2	addition	addition	NOUN
ftr-415	2017	3	,	,	PUNCT
ftr-415	2017	4	the	the	DET
ftr-415	2017	5	llc	llc	PROPN
ftr-415	2017	6	’s	’s	PART
ftr-415	2017	7	debts	debt	NOUN
ftr-415	2017	8	were	be	AUX
ftr-415	2017	9	not	not	PART
ftr-415	2017	10	bona	bona	ADJ
ftr-415	2017	11	fide	fide	ADJ
ftr-415	2017	12	and	and	CCONJ
ftr-415	2017	13	no	no	DET
ftr-415	2017	14	interest	interest	NOUN
ftr-415	2017	15	deductions	deduction	NOUN
ftr-415	2017	16	were	be	AUX
ftr-415	2017	17	allowable	allowable	ADJ
ftr-415	2017	18	.	.	PUNCT
ftr-415	2017	19	!	!	PUNCT
ftr-415	2018	1	finally	finally	ADV
ftr-415	2018	2	,	,	PUNCT
ftr-415	2018	3	judge	judge	PROPN
ftr-415	2018	4	jacobs	jacobs	PROPN
ftr-415	2018	5	concluded	conclude	VERB
ftr-415	2018	6	by	by	ADP
ftr-415	2018	7	looking	look	VERB
ftr-415	2018	8	back	back	ADV
ftr-415	2018	9	to	to	ADP
ftr-415	2018	10	early	early	ADJ
ftr-415	2018	11	supreme	supreme	PROPN
ftr-415	2018	12	court	court	PROPN
ftr-415	2018	13	jurisprudence	jurisprudence	NOUN
ftr-415	2018	14	:	:	PUNCT
ftr-415	2018	15	in	in	ADP
ftr-415	2018	16	higgins	higgins	PROPN
ftr-415	2018	17	v.	v.	ADP
ftr-415	2018	18	smith	smith	PROPN
ftr-415	2018	19	,	,	PUNCT
ftr-415	2018	20	308	308	NUM
ftr-415	2018	21	u.s	u.s	PROPN
ftr-415	2018	22	.	.	PUNCT
ftr-415	2019	1	[	[	X
ftr-415	2019	2	473	473	NUM
ftr-415	2019	3	]	]	X
ftr-415	2019	4	at	at	ADP
ftr-415	2019	5	476	476	NUM
ftr-415	2019	6	-	-	SYM
ftr-415	2019	7	477	477	NUM
ftr-415	2019	8	[	[	X
ftr-415	2019	9	1940	1940	NUM
ftr-415	2019	10	]	]	PUNCT
ftr-415	2019	11	,	,	PUNCT
ftr-415	2019	12	the	the	DET
ftr-415	2019	13	supreme	supreme	PROPN
ftr-415	2019	14	court	court	PROPN
ftr-415	2019	15	stated	state	VERB
ftr-415	2019	16	:	:	PUNCT
ftr-415	2019	17	there	there	PRON
ftr-415	2019	18	is	be	VERB
ftr-415	2019	19	no	no	DET
ftr-415	2019	20	illusion	illusion	NOUN
ftr-415	2019	21	about	about	ADP
ftr-415	2019	22	the	the	DET
ftr-415	2019	23	payment	payment	NOUN
ftr-415	2019	24	of	of	ADP
ftr-415	2019	25	a	a	DET
ftr-415	2019	26	tax	tax	NOUN
ftr-415	2019	27	exaction	exaction	NOUN
ftr-415	2019	28	.	.	PUNCT
ftr-415	2020	1	each	each	DET
ftr-415	2020	2	tax	tax	NOUN
ftr-415	2020	3	,	,	PUNCT
ftr-415	2020	4	according	accord	VERB
ftr-415	2020	5	to	to	ADP
ftr-415	2020	6	a	a	DET
ftr-415	2020	7	legislative	legislative	ADJ
ftr-415	2020	8	plan	plan	NOUN
ftr-415	2020	9	,	,	PUNCT
ftr-415	2020	10	raises	raise	VERB
ftr-415	2020	11	funds	fund	NOUN
ftr-415	2020	12	to	to	PART
ftr-415	2020	13	carry	carry	VERB
ftr-415	2020	14	on	on	ADP
ftr-415	2020	15	government	government	NOUN
ftr-415	2020	16	.	.	PUNCT
ftr-415	2021	1	the	the	DET
ftr-415	2021	2	purpose	purpose	NOUN
ftr-415	2021	3	here	here	ADV
ftr-415	2021	4	is	be	AUX
ftr-415	2021	5	to	to	PART
ftr-415	2021	6	tax	tax	VERB
ftr-415	2021	7	earnings	earning	NOUN
ftr-415	2021	8	and	and	CCONJ
ftr-415	2021	9	profits	profit	NOUN
ftr-415	2021	10	less	less	ADJ
ftr-415	2021	11	expenses	expense	NOUN
ftr-415	2021	12	and	and	CCONJ
ftr-415	2021	13	losses	loss	NOUN
ftr-415	2021	14	.	.	PUNCT
ftr-415	2022	1	if	if	SCONJ
ftr-415	2022	2	one	one	NUM
ftr-415	2022	3	or	or	CCONJ
ftr-415	2022	4	the	the	DET
ftr-415	2022	5	other	other	ADJ
ftr-415	2022	6	factor	factor	NOUN
ftr-415	2022	7	in	in	ADP
ftr-415	2022	8	any	any	DET
ftr-415	2022	9	calculation	calculation	NOUN
ftr-415	2022	10	is	be	AUX
ftr-415	2022	11	unreal	unreal	ADJ
ftr-415	2022	12	,	,	PUNCT
ftr-415	2022	13	it	it	PRON
ftr-415	2022	14	distorts	distort	VERB
ftr-415	2022	15	the	the	DET
ftr-415	2022	16	liability	liability	NOUN
ftr-415	2022	17	of	of	ADP
ftr-415	2022	18	the	the	DET
ftr-415	2022	19	particular	particular	ADJ
ftr-415	2022	20	taxpayer	taxpayer	NOUN
ftr-415	2022	21	to	to	ADP
ftr-415	2022	22	the	the	DET
ftr-415	2022	23	detriment	detriment	NOUN
ftr-415	2022	24	or	or	CCONJ
ftr-415	2022	25	advantage	advantage	NOUN
ftr-415	2022	26	of	of	ADP
ftr-415	2022	27	the	the	DET
ftr-415	2022	28	entire	entire	ADJ
ftr-415	2022	29	taxpaying	taxpaying	NOUN
ftr-415	2022	30	group	group	NOUN
ftr-415	2022	31	.	.	PUNCT
ftr-415	2023	1	152	152	NUM
ftr-415	2023	2	florida	florida	PROPN
ftr-415	2023	3	tax	tax	NOUN
ftr-415	2023	4	review	review	NOUN
ftr-415	2023	5	[	[	X
ftr-415	2023	6	vol.6	vol.6	NUM
ftr-415	2023	7	:	:	PUNCT
ftr-415	2023	8	si	si	X
ftr-415	2023	9	the	the	DET
ftr-415	2023	10	sale	sale	NOUN
ftr-415	2023	11	-	-	PUNCT
ftr-415	2023	12	leaseback	leaseback	NOUN
ftr-415	2023	13	transaction	transaction	NOUN
ftr-415	2023	14	was	be	AUX
ftr-415	2023	15	designed	design	VERB
ftr-415	2023	16	by	by	ADP
ftr-415	2023	17	comdisco	comdisco	PROPN
ftr-415	2023	18	to	to	PART
ftr-415	2023	19	create	create	VERB
ftr-415	2023	20	just	just	ADV
ftr-415	2023	21	such	such	DET
ftr-415	2023	22	a	a	DET
ftr-415	2023	23	distortion	distortion	NOUN
ftr-415	2023	24	.	.	PUNCT
ftr-415	2024	1	it	it	PRON
ftr-415	2024	2	is	be	AUX
ftr-415	2024	3	axiomatic	axiomatic	ADJ
ftr-415	2024	4	that	that	SCONJ
ftr-415	2024	5	taxpayers	taxpayer	NOUN
ftr-415	2024	6	may	may	AUX
ftr-415	2024	7	structure	structure	VERB
ftr-415	2024	8	transactions	transaction	NOUN
ftr-415	2024	9	to	to	PART
ftr-415	2024	10	take	take	VERB
ftr-415	2024	11	advantage	advantage	NOUN
ftr-415	2024	12	of	of	ADP
ftr-415	2024	13	tax	tax	NOUN
ftr-415	2024	14	benefits	benefit	NOUN
ftr-415	2024	15	.	.	PUNCT
ftr-415	2025	1	but	but	CCONJ
ftr-415	2025	2	“	"	PUNCT
ftr-415	2025	3	after	after	ADP
ftr-415	2025	4	a	a	DET
ftr-415	2025	5	certain	certain	ADJ
ftr-415	2025	6	point	point	NOUN
ftr-415	2025	7	,	,	PUNCT
ftr-415	2025	8	*	*	PUNCT
ftr-415	2025	9	*	*	PUNCT
ftr-415	2025	10	*	*	PUNCT
ftr-415	2025	11	,	,	PUNCT
ftr-415	2025	12	the	the	DET
ftr-415	2025	13	transaction	transaction	NOUN
ftr-415	2025	14	ceases	cease	VERB
ftr-415	2025	15	to	to	PART
ftr-415	2025	16	have	have	VERB
ftr-415	2025	17	any	any	DET
ftr-415	2025	18	economic	economic	ADJ
ftr-415	2025	19	substance	substance	NOUN
ftr-415	2025	20	and	and	CCONJ
ftr-415	2025	21	becomes	become	VERB
ftr-415	2025	22	no	no	PRON
ftr-415	2025	23	more	more	ADJ
ftr-415	2025	24	than	than	ADP
ftr-415	2025	25	a	a	DET
ftr-415	2025	26	sale	sale	NOUN
ftr-415	2025	27	of	of	ADP
ftr-415	2025	28	tax	tax	NOUN
ftr-415	2025	29	profits	profit	NOUN
ftr-415	2025	30	.	.	PUNCT
ftr-415	2025	31	”	"	PUNCT
ftr-415	2026	1	hines	hines	PROPN
ftr-415	2026	2	v.	v.	ADP
ftr-415	2026	3	united	united	PROPN
ftr-415	2026	4	states	states	PROPN
ftr-415	2026	5	,	,	PUNCT
ftr-415	2026	6	912	912	NUM
ftr-415	2026	7	f.2d	f.2d	NOUN
ftr-415	2026	8	736	736	NUM
ftr-415	2026	9	,	,	PUNCT
ftr-415	2026	10	741	741	NUM
ftr-415	2026	11	(	(	PUNCT
ftr-415	2026	12	4th	4th	ADJ
ftr-415	2026	13	cir.1990	cir.1990	NOUN
ftr-415	2026	14	)	)	PUNCT
ftr-415	2026	15	.	.	PUNCT
ftr-415	2027	1	here	here	ADV
ftr-415	2027	2	,	,	PUNCT
ftr-415	2027	3	the	the	DET
ftr-415	2027	4	evidence	evidence	NOUN
ftr-415	2027	5	in	in	ADP
ftr-415	2027	6	the	the	DET
ftr-415	2027	7	record	record	NOUN
ftr-415	2027	8	clearly	clearly	ADV
ftr-415	2027	9	indicates	indicate	VERB
ftr-415	2027	10	that	that	SCONJ
ftr-415	2027	11	the	the	DET
ftr-415	2027	12	investment	investment	NOUN
ftr-415	2027	13	scheme	scheme	NOUN
ftr-415	2027	14	devised	devise	VERB
ftr-415	2027	15	and	and	CCONJ
ftr-415	2027	16	orchestrated	orchestrate	VERB
ftr-415	2027	17	by	by	ADP
ftr-415	2027	18	comdisco	comdisco	NOUN
ftr-415	2027	19	“	"	PUNCT
ftr-415	2027	20	reached	reach	VERB
ftr-415	2027	21	the	the	DET
ftr-415	2027	22	point	point	NOUN
ftr-415	2027	23	where	where	SCONJ
ftr-415	2027	24	the	the	DET
ftr-415	2027	25	tax	tax	NOUN
ftr-415	2027	26	tail	tail	NOUN
ftr-415	2027	27	began	begin	VERB
ftr-415	2027	28	to	to	PART
ftr-415	2027	29	wag	wag	VERB
ftr-415	2027	30	the	the	DET
ftr-415	2027	31	dog	dog	NOUN
ftr-415	2027	32	.	.	PUNCT
ftr-415	2027	33	”	"	PUNCT
ftr-415	2028	1	i	i	PRON
ftr-415	2028	2	d.	d.	PROPN
ftr-415	2028	3	7	7	NUM
ftr-415	2028	4	.	.	PUNCT
ftr-415	2028	5	a	a	DET
ftr-415	2028	6	tax	tax	NOUN
ftr-415	2028	7	shelter	shelter	NOUN
ftr-415	2028	8	that	that	PRON
ftr-415	2028	9	does	do	AUX
ftr-415	2028	10	n’t	not	PART
ftr-415	2028	11	work	work	VERB
ftr-415	2028	12	in	in	ADP
ftr-415	2028	13	the	the	DET
ftr-415	2028	14	tax	tax	NOUN
ftr-415	2028	15	court	court	NOUN
ftr-415	2028	16	.	.	PUNCT
ftr-415	2029	1	the	the	DET
ftr-415	2029	2	limited	limited	PROPN
ftr-415	2029	3	,	,	PUNCT
ftr-415	2029	4	inc	inc	PROPN
ftr-415	2029	5	.	.	PROPN
ftr-415	2030	1	v.	v.	PROPN
ftr-415	2030	2	commissioner	commissioner	PROPN
ftr-415	2030	3	,	,	PUNCT
ftr-415	2030	4	113	113	NUM
ftr-415	2030	5	t.c	t.c	PROPN
ftr-415	2030	6	.	.	PROPN
ftr-415	2030	7	169	169	NUM
ftr-415	2030	8	(	(	PUNCT
ftr-415	2030	9	9/7/99	9/7/99	NUM
ftr-415	2030	10	)	)	PUNCT
ftr-415	2030	11	.	.	PUNCT
ftr-415	2031	1	this	this	DET
ftr-415	2031	2	tax	tax	NOUN
ftr-415	2031	3	shelter	shelter	NOUN
ftr-415	2031	4	involved	involve	VERB
ftr-415	2031	5	the	the	DET
ftr-415	2031	6	exclusion	exclusion	NOUN
ftr-415	2031	7	from	from	ADP
ftr-415	2031	8	the	the	DET
ftr-415	2031	9	income	income	NOUN
ftr-415	2031	10	of	of	ADP
ftr-415	2031	11	a	a	DET
ftr-415	2031	12	foreign	foreign	ADJ
ftr-415	2031	13	corporation	corporation	NOUN
ftr-415	2031	14	of	of	ADP
ftr-415	2031	15	the	the	DET
ftr-415	2031	16	amount	amount	NOUN
ftr-415	2031	17	of	of	ADP
ftr-415	2031	18	a	a	DET
ftr-415	2031	19	related	related	ADJ
ftr-415	2031	20	bank	bank	NOUN
ftr-415	2031	21	’s	’s	PART
ftr-415	2031	22	certificates	certificate	NOUN
ftr-415	2031	23	of	of	ADP
ftr-415	2031	24	deposits	deposit	NOUN
ftr-415	2031	25	.	.	PUNCT
ftr-415	2032	1	judge	judge	PROPN
ftr-415	2032	2	halpern	halpern	PROPN
ftr-415	2032	3	held	hold	VERB
ftr-415	2032	4	that	that	SCONJ
ftr-415	2032	5	the	the	DET
ftr-415	2032	6	cds	cd	NOUN
ftr-415	2032	7	were	be	AUX
ftr-415	2032	8	§	§	PROPN
ftr-415	2032	9	956	956	NUM
ftr-415	2032	10	assets	asset	NOUN
ftr-415	2032	11	and	and	CCONJ
ftr-415	2032	12	were	be	AUX
ftr-415	2032	13	not	not	PART
ftr-415	2032	14	excludible	excludible	ADJ
ftr-415	2032	15	as	as	ADP
ftr-415	2032	16	“	"	PUNCT
ftr-415	2032	17	deposits	deposit	NOUN
ftr-415	2032	18	with	with	ADP
ftr-415	2032	19	persons	person	NOUN
ftr-415	2032	20	carrying	carry	VERB
ftr-415	2032	21	on	on	ADP
ftr-415	2032	22	the	the	DET
ftr-415	2032	23	banking	banking	NOUN
ftr-415	2032	24	business	business	NOUN
ftr-415	2032	25	.	.	PUNCT
ftr-415	2032	26	”	"	PUNCT
ftr-415	2033	1	a.	a.	NOUN
ftr-415	2033	2	does	do	AUX
ftr-415	2033	3	work	work	VERB
ftr-415	2033	4	in	in	ADP
ftr-415	2033	5	the	the	DET
ftr-415	2033	6	sixth	sixth	ADJ
ftr-415	2033	7	circuit	circuit	NOUN
ftr-415	2033	8	:	:	PUNCT
ftr-415	2033	9	another	another	DET
ftr-415	2033	10	taxpayer	taxpayer	NOUN
ftr-415	2033	11	victory	victory	NOUN
ftr-415	2033	12	on	on	ADP
ftr-415	2033	13	appeal	appeal	NOUN
ftr-415	2033	14	.	.	PUNCT
ftr-415	2034	1	the	the	DET
ftr-415	2034	2	limited	limited	PROPN
ftr-415	2034	3	,	,	PUNCT
ftr-415	2034	4	inc	inc	PROPN
ftr-415	2034	5	.	.	PROPN
ftr-415	2035	1	v.	v.	PROPN
ftr-415	2035	2	commissioner	commissioner	NOUN
ftr-415	2035	3	,	,	PUNCT
ftr-415	2035	4	286	286	NUM
ftr-415	2035	5	f.3d	f.3d	NUM
ftr-415	2035	6	324	324	NUM
ftr-415	2035	7	,	,	PUNCT
ftr-415	2035	8	2002	2002	NUM
ftr-415	2035	9	-	-	SYM
ftr-415	2035	10	1	1	NUM
ftr-415	2035	11	u.s.t.c	u.s.t.c	PROPN
ftr-415	2035	12	.	.	PROPN
ftr-415	2035	13	¶50,353	¶50,353	PROPN
ftr-415	2035	14	,	,	PUNCT
ftr-415	2035	15	89	89	NUM
ftr-415	2035	16	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2035	17	2002	2002	NUM
ftr-415	2035	18	-	-	SYM
ftr-415	2035	19	1924	1924	NUM
ftr-415	2035	20	(	(	PUNCT
ftr-415	2035	21	6th	6th	ADJ
ftr-415	2035	22	cir	cir	NOUN
ftr-415	2035	23	.	.	PUNCT
ftr-415	2036	1	4/11/02	4/11/02	NUM
ftr-415	2036	2	)	)	PUNCT
ftr-415	2036	3	.	.	PUNCT
ftr-415	2037	1	cds	cd	NOUN
ftr-415	2037	2	purchased	purchase	VERB
ftr-415	2037	3	by	by	ADP
ftr-415	2037	4	a	a	DET
ftr-415	2037	5	foreign	foreign	ADJ
ftr-415	2037	6	subsidiary	subsidiary	NOUN
ftr-415	2037	7	of	of	ADP
ftr-415	2037	8	taxpayer	taxpayer	NOUN
ftr-415	2037	9	from	from	ADP
ftr-415	2037	10	a	a	DET
ftr-415	2037	11	taxpayer	taxpayer	NOUN
ftr-415	2037	12	subsidiary	subsidiary	NOUN
ftr-415	2037	13	in	in	ADP
ftr-415	2037	14	the	the	DET
ftr-415	2037	15	banking	banking	NOUN
ftr-415	2037	16	business	business	NOUN
ftr-415	2037	17	were	be	AUX
ftr-415	2037	18	not	not	PART
ftr-415	2037	19	investments	investment	NOUN
ftr-415	2037	20	in	in	ADP
ftr-415	2037	21	u.s	u.s	PROPN
ftr-415	2037	22	.	.	PROPN
ftr-415	2037	23	property	property	NOUN
ftr-415	2037	24	for	for	ADP
ftr-415	2037	25	purposes	purpose	NOUN
ftr-415	2037	26	of	of	ADP
ftr-415	2037	27	§	§	PROPN
ftr-415	2037	28	956	956	NUM
ftr-415	2037	29	,	,	PUNCT
ftr-415	2037	30	but	but	CCONJ
ftr-415	2037	31	were	be	AUX
ftr-415	2037	32	“	"	PUNCT
ftr-415	2037	33	deposits	deposit	NOUN
ftr-415	2037	34	with	with	ADP
ftr-415	2037	35	persons	person	NOUN
ftr-415	2037	36	carrying	carry	VERB
ftr-415	2037	37	on	on	ADP
ftr-415	2037	38	the	the	DET
ftr-415	2037	39	banking	banking	NOUN
ftr-415	2037	40	business	business	NOUN
ftr-415	2037	41	.	.	PUNCT
ftr-415	2037	42	”	"	PUNCT
ftr-415	2038	1	there	there	PRON
ftr-415	2038	2	is	be	VERB
ftr-415	2038	3	no	no	DET
ftr-415	2038	4	related	relate	VERB
ftr-415	2038	5	party	party	NOUN
ftr-415	2038	6	prohibition	prohibition	NOUN
ftr-415	2038	7	in	in	ADP
ftr-415	2038	8	the	the	DET
ftr-415	2038	9	portion	portion	NOUN
ftr-415	2038	10	of	of	ADP
ftr-415	2038	11	§	§	PROPN
ftr-415	2038	12	956	956	NUM
ftr-415	2038	13	applicable	applicable	ADJ
ftr-415	2038	14	to	to	ADP
ftr-415	2038	15	this	this	DET
ftr-415	2038	16	transaction	transaction	NOUN
ftr-415	2038	17	.	.	PUNCT
ftr-415	2039	1	8	8	NUM
ftr-415	2039	2	.	.	X
ftr-415	2039	3	third	third	ADJ
ftr-415	2039	4	circuit	circuit	NOUN
ftr-415	2039	5	comes	come	VERB
ftr-415	2039	6	down	down	ADP
ftr-415	2039	7	hard	hard	ADV
ftr-415	2039	8	on	on	ADP
ftr-415	2039	9	coli	coli	NOUN
ftr-415	2039	10	,	,	PUNCT
ftr-415	2039	11	with	with	SCONJ
ftr-415	2039	12	lots	lot	NOUN
ftr-415	2039	13	of	of	ADP
ftr-415	2039	14	language	language	NOUN
ftr-415	2039	15	the	the	DET
ftr-415	2039	16	governm	governm	PROPN
ftr-415	2039	17	ent	ent	NOUN
ftr-415	2039	18	will	will	AUX
ftr-415	2039	19	love	love	VERB
ftr-415	2039	20	.	.	PUNCT
ftr-415	2040	1	internal	internal	ADJ
ftr-415	2040	2	revenue	revenue	NOUN
ftr-415	2040	3	service	service	NOUN
ftr-415	2040	4	v.	v.	ADP
ftr-415	2040	5	cm	cm	PROPN
ftr-415	2040	6	holdings	holding	NOUN
ftr-415	2040	7	,	,	PUNCT
ftr-415	2040	8	inc	inc	PROPN
ftr-415	2040	9	.	.	PROPN
ftr-415	2041	1	(	(	PUNCT
ftr-415	2041	2	in	in	ADP
ftr-415	2041	3	re	re	PROPN
ftr-415	2041	4	cm	cm	PROPN
ftr-415	2041	5	holdings	holdings	PROPN
ftr-415	2041	6	inc	inc	PROPN
ftr-415	2041	7	.	.	PROPN
ftr-415	2041	8	)	)	PUNCT
ftr-415	2041	9	,	,	PUNCT
ftr-415	2041	10	301	301	NUM
ftr-415	2041	11	f.3d	f.3d	NUM
ftr-415	2041	12	96	96	NUM
ftr-415	2041	13	,	,	PUNCT
ftr-415	2041	14	2002	2002	NUM
ftr-415	2041	15	-	-	SYM
ftr-415	2041	16	2	2	NUM
ftr-415	2041	17	u.s.t.c	u.s.t.c	PROPN
ftr-415	2041	18	.	.	PROPN
ftr-415	2041	19	¶50,596	¶50,596	NUM
ftr-415	2041	20	,	,	PUNCT
ftr-415	2041	21	90	90	NUM
ftr-415	2041	22	a.f.t.r2d	a.f.t.r2d	NOUN
ftr-415	2041	23	2002	2002	NUM
ftr-415	2041	24	-	-	SYM
ftr-415	2041	25	5850	5850	NUM
ftr-415	2041	26	(	(	PUNCT
ftr-415	2041	27	3d	3d	NUM
ftr-415	2041	28	cir	cir	NOUN
ftr-415	2041	29	.	.	PUNCT
ftr-415	2041	30	8/16/02	8/16/02	NUM
ftr-415	2041	31	)	)	PUNCT
ftr-415	2041	32	,	,	PUNCT
ftr-415	2041	33	aff’g	aff’g	PROPN
ftr-415	2041	34	254	254	NUM
ftr-415	2041	35	b.r	b.r	PROPN
ftr-415	2041	36	.	.	PROPN
ftr-415	2041	37	578	578	NUM
ftr-415	2041	38	,	,	PUNCT
ftr-415	2041	39	2000	2000	NUM
ftr-415	2041	40	-	-	SYM
ftr-415	2041	41	2	2	NUM
ftr-415	2041	42	u.s.t.c	u.s.t.c	PROPN
ftr-415	2041	43	.	.	PROPN
ftr-415	2041	44	¶50,791	¶50,791	PROPN
ftr-415	2041	45	,	,	PUNCT
ftr-415	2041	46	86	86	NUM
ftr-415	2041	47	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2041	48	2000	2000	NUM
ftr-415	2041	49	-	-	SYM
ftr-415	2041	50	6470	6470	NUM
ftr-415	2041	51	(	(	PUNCT
ftr-415	2041	52	d.	d.	PROPN
ftr-415	2041	53	del	del	PROPN
ftr-415	2041	54	.	.	PROPN
ftr-415	2041	55	10/16/00	10/16/00	NUM
ftr-415	2041	56	)	)	PUNCT
ftr-415	2041	57	.	.	PUNCT
ftr-415	2042	1	in	in	ADP
ftr-415	2042	2	cmi	cmi	PROPN
ftr-415	2042	3	’s	’s	PART
ftr-415	2042	4	bankruptcy	bankruptcy	NOUN
ftr-415	2042	5	,	,	PUNCT
ftr-415	2042	6	the	the	DET
ftr-415	2042	7	irs	irs	PROPN
ftr-415	2042	8	filed	file	VERB
ftr-415	2042	9	proofs	proof	NOUN
ftr-415	2042	10	of	of	ADP
ftr-415	2042	11	claim	claim	NOUN
ftr-415	2042	12	for	for	ADP
ftr-415	2042	13	taxes	taxis	NOUN
ftr-415	2042	14	based	base	VERB
ftr-415	2042	15	on	on	ADP
ftr-415	2042	16	the	the	DET
ftr-415	2042	17	disallowance	disallowance	NOUN
ftr-415	2042	18	of	of	ADP
ftr-415	2042	19	interest	interest	NOUN
ftr-415	2042	20	deductions	deduction	NOUN
ftr-415	2042	21	that	that	PRON
ftr-415	2042	22	cmi	cmi	PROPN
ftr-415	2042	23	claimed	claim	VERB
ftr-415	2042	24	for	for	ADP
ftr-415	2042	25	its	its	PRON
ftr-415	2042	26	coli	coli	NOUN
ftr-415	2042	27	plan	plan	NOUN
ftr-415	2042	28	(	(	PUNCT
ftr-415	2042	29	involving	involve	VERB
ftr-415	2042	30	policies	policy	NOUN
ftr-415	2042	31	on	on	ADP
ftr-415	2042	32	1,400	1,400	NUM
ftr-415	2042	33	employees	employee	NOUN
ftr-415	2042	34	)	)	PUNCT
ftr-415	2042	35	.	.	PUNCT
ftr-415	2042	36	!	!	PUNCT
ftr-415	2043	1	the	the	DET
ftr-415	2043	2	district	district	NOUN
ftr-415	2043	3	court	court	NOUN
ftr-415	2043	4	held	hold	VERB
ftr-415	2043	5	no	no	DET
ftr-415	2043	6	interest	interest	NOUN
ftr-415	2043	7	deduction	deduction	NOUN
ftr-415	2043	8	was	be	AUX
ftr-415	2043	9	allowable	allowable	ADJ
ftr-415	2043	10	under	under	ADP
ftr-415	2043	11	§	§	PROPN
ftr-415	2043	12	163(a	163(a	PROPN
ftr-415	2043	13	)	)	PUNCT
ftr-415	2043	14	because	because	SCONJ
ftr-415	2043	15	the	the	DET
ftr-415	2043	16	entire	entire	ADJ
ftr-415	2043	17	transaction	transaction	NOUN
ftr-415	2043	18	was	be	AUX
ftr-415	2043	19	a	a	DET
ftr-415	2043	20	“	"	PUNCT
ftr-415	2043	21	sham	sham	NOUN
ftr-415	2043	22	in	in	ADP
ftr-415	2043	23	substance	substance	NOUN
ftr-415	2043	24	”	"	PUNCT
ftr-415	2043	25	that	that	PRON
ftr-415	2043	26	lacked	lack	VERB
ftr-415	2043	27	subjective	subjective	ADJ
ftr-415	2043	28	business	business	NOUN
ftr-415	2043	29	purpose	purpose	NOUN
ftr-415	2043	30	.	.	PUNCT
ftr-415	2044	1	apart	apart	ADV
ftr-415	2044	2	from	from	ADP
ftr-415	2044	3	tax	tax	NOUN
ftr-415	2044	4	savings	saving	NOUN
ftr-415	2044	5	from	from	ADP
ftr-415	2044	6	the	the	DET
ftr-415	2044	7	interest	interest	NOUN
ftr-415	2044	8	deduction	deduction	NOUN
ftr-415	2044	9	,	,	PUNCT
ftr-415	2044	10	cmi	cmi	PROPN
ftr-415	2044	11	could	could	AUX
ftr-415	2044	12	not	not	PART
ftr-415	2044	13	reasonably	reasonably	ADV
ftr-415	2044	14	expect	expect	VERB
ftr-415	2044	15	a	a	DET
ftr-415	2044	16	positive	positive	ADJ
ftr-415	2044	17	cash	cash	NOUN
ftr-415	2044	18	flow	flow	NOUN
ftr-415	2044	19	from	from	ADP
ftr-415	2044	20	the	the	DET
ftr-415	2044	21	coli	coli	NOUN
ftr-415	2044	22	plan	plan	NOUN
ftr-415	2044	23	in	in	ADP
ftr-415	2044	24	any	any	DET
ftr-415	2044	25	year	year	NOUN
ftr-415	2044	26	and	and	CCONJ
ftr-415	2044	27	could	could	AUX
ftr-415	2044	28	not	not	PART
ftr-415	2044	29	expect	expect	VERB
ftr-415	2044	30	to	to	PART
ftr-415	2044	31	benefit	benefit	VERB
ftr-415	2044	32	from	from	ADP
ftr-415	2044	33	the	the	DET
ftr-415	2044	34	inside	inside	ADJ
ftr-415	2044	35	cash	cash	NOUN
ftr-415	2044	36	value	value	NOUN
ftr-415	2044	37	build	build	NOUN
ftr-415	2044	38	-	-	PUNCT
ftr-415	2044	39	up	up	NOUN
ftr-415	2044	40	[	[	X
ftr-415	2044	41	which	which	PRON
ftr-415	2044	42	continuously	continuously	ADV
ftr-415	2044	43	remained	remain	VERB
ftr-415	2044	44	at	at	ADP
ftr-415	2044	45	zero	zero	NUM
ftr-415	2044	46	throughout	throughout	ADP
ftr-415	2044	47	the	the	DET
ftr-415	2044	48	plan	plan	NOUN
ftr-415	2044	49	]	]	PUNCT
ftr-415	2044	50	or	or	CCONJ
ftr-415	2044	51	profit	profit	NOUN
ftr-415	2044	52	from	from	ADP
ftr-415	2044	53	the	the	DET
ftr-415	2044	54	death	death	NOUN
ftr-415	2044	55	benefits	benefit	NOUN
ftr-415	2044	56	on	on	ADP
ftr-415	2044	57	covered	covered	ADJ
ftr-415	2044	58	employees	employee	NOUN
ftr-415	2044	59	.	.	PUNCT
ftr-415	2045	1	interest	interest	NOUN
ftr-415	2045	2	deductions	deduction	NOUN
ftr-415	2045	3	were	be	AUX
ftr-415	2045	4	disallowed	disallow	VERB
ftr-415	2045	5	,	,	PUNCT
ftr-415	2045	6	and	and	CCONJ
ftr-415	2045	7	§	§	PROPN
ftr-415	2045	8	6662	6662	NUM
ftr-415	2045	9	substantial	substantial	ADJ
ftr-415	2045	10	understatement	understatement	NOUN
ftr-415	2045	11	penalties	penalty	NOUN
ftr-415	2045	12	were	be	AUX
ftr-415	2045	13	imposed	impose	VERB
ftr-415	2045	14	because	because	SCONJ
ftr-415	2045	15	the	the	DET
ftr-415	2045	16	transaction	transaction	NOUN
ftr-415	2045	17	lacked	lack	VERB
ftr-415	2045	18	economic	economic	ADJ
ftr-415	2045	19	substance	substance	NOUN
ftr-415	2045	20	.	.	PUNCT
ftr-415	2046	1	the	the	DET
ftr-415	2046	2	transaction	transaction	NOUN
ftr-415	2046	3	was	be	AUX
ftr-415	2046	4	entered	enter	VERB
ftr-415	2046	5	into	into	ADP
ftr-415	2046	6	without	without	ADP
ftr-415	2046	7	a	a	DET
ftr-415	2046	8	reasonable	reasonable	ADJ
ftr-415	2046	9	expectation	expectation	NOUN
ftr-415	2046	10	of	of	ADP
ftr-415	2046	11	profit	profit	NOUN
ftr-415	2046	12	—	—	PUNCT
ftr-415	2046	13	in	in	ADP
ftr-415	2046	14	the	the	DET
ftr-415	2046	15	absence	absence	NOUN
ftr-415	2046	16	of	of	ADP
ftr-415	2046	17	the	the	DET
ftr-415	2046	18	interest	interest	NOUN
ftr-415	2046	19	deductions	deduction	NOUN
ftr-415	2046	20	—	—	PUNCT
ftr-415	2046	21	over	over	ADP
ftr-415	2046	22	the	the	DET
ftr-415	2046	23	life	life	NOUN
ftr-415	2046	24	of	of	ADP
ftr-415	2046	25	the	the	DET
ftr-415	2046	26	40	40	NUM
ftr-415	2046	27	-	-	PUNCT
ftr-415	2046	28	year	year	NOUN
ftr-415	2046	29	transaction	transaction	NOUN
ftr-415	2046	30	from	from	ADP
ftr-415	2046	31	either	either	CCONJ
ftr-415	2046	32	the	the	DET
ftr-415	2046	33	inside	inside	ADJ
ftr-415	2046	34	build	build	NOUN
ftr-415	2046	35	-	-	PUNCT
ftr-415	2046	36	up	up	NOUN
ftr-415	2046	37	or	or	CCONJ
ftr-415	2046	38	mortality	mortality	NOUN
ftr-415	2046	39	components	component	NOUN
ftr-415	2046	40	of	of	ADP
ftr-415	2046	41	the	the	DET
ftr-415	2046	42	plan	plan	NOUN
ftr-415	2046	43	.	.	PUNCT
ftr-415	2046	44	!	!	PUNCT
ftr-415	2047	1	the	the	DET
ftr-415	2047	2	third	third	ADJ
ftr-415	2047	3	circuit	circuit	NOUN
ftr-415	2047	4	court	court	NOUN
ftr-415	2047	5	of	of	ADP
ftr-415	2047	6	appeals	appeals	PROPN
ftr-415	2047	7	(	(	PUNCT
ftr-415	2047	8	judge	judge	PROPN
ftr-415	2047	9	ambro	ambro	PROPN
ftr-415	2047	10	)	)	PUNCT
ftr-415	2047	11	affirmed	affirm	VERB
ftr-415	2047	12	on	on	ADP
ftr-415	2047	13	the	the	DET
ftr-415	2047	14	ground	ground	NOUN
ftr-415	2047	15	that	that	SCONJ
ftr-415	2047	16	the	the	DET
ftr-415	2047	17	“	"	PUNCT
ftr-415	2047	18	coli	coli	NOUN
ftr-415	2047	19	policies	policy	NOUN
ftr-415	2047	20	lacked	lack	VERB
ftr-415	2047	21	economic	economic	ADJ
ftr-415	2047	22	substance	substance	NOUN
ftr-415	2047	23	and	and	CCONJ
ftr-415	2047	24	therefore	therefore	ADV
ftr-415	2047	25	were	be	AUX
ftr-415	2047	26	economic	economic	ADJ
ftr-415	2047	27	shams	sham	NOUN
ftr-415	2047	28	.	.	PUNCT
ftr-415	2047	29	”	"	PUNCT
ftr-415	2048	1	[	[	X
ftr-415	2048	2	the	the	DET
ftr-415	2048	3	court	court	NOUN
ftr-415	2048	4	did	do	AUX
ftr-415	2048	5	not	not	PART
ftr-415	2048	6	reach	reach	VERB
ftr-415	2048	7	the	the	DET
ftr-415	2048	8	issue	issue	NOUN
ftr-415	2048	9	of	of	ADP
ftr-415	2048	10	whether	whether	SCONJ
ftr-415	2048	11	the	the	DET
ftr-415	2048	12	transactions	transaction	NOUN
ftr-415	2048	13	were	be	AUX
ftr-415	2048	14	factual	factual	ADJ
ftr-415	2048	15	shams	sham	NOUN
ftr-415	2048	16	.	.	PUNCT
ftr-415	2048	17	]	]	PUNCT
ftr-415	2049	1	the	the	DET
ftr-415	2049	2	court	court	NOUN
ftr-415	2049	3	dismissed	dismiss	VERB
ftr-415	2049	4	out	out	ADP
ftr-415	2049	5	of	of	ADP
ftr-415	2049	6	hand	hand	NOUN
ftr-415	2049	7	the	the	DET
ftr-415	2049	8	need	need	NOUN
ftr-415	2049	9	to	to	PART
ftr-415	2049	10	examine	examine	VERB
ftr-415	2049	11	the	the	DET
ftr-415	2049	12	“	"	PUNCT
ftr-415	2049	13	intersection	intersection	NOUN
ftr-415	2049	14	of	of	ADP
ftr-415	2049	15	.	.	PUNCT
ftr-415	2049	16	.	.	PUNCT
ftr-415	2049	17	.	.	PUNCT
ftr-415	2050	1	statutory	statutory	ADJ
ftr-415	2050	2	details	detail	NOUN
ftr-415	2050	3	.	.	PUNCT
ftr-415	2050	4	”	"	PUNCT
ftr-415	2051	1	[	[	X
ftr-415	2051	2	p]ursuant	p]ursuant	ADP
ftr-415	2051	3	to	to	ADP
ftr-415	2051	4	gregory	gregory	PROPN
ftr-415	2051	5	v.	v.	ADP
ftr-415	2051	6	helvering	helvering	PROPN
ftr-415	2051	7	,	,	PUNCT
ftr-415	2051	8	293	293	NUM
ftr-415	2051	9	u.s	u.s	PROPN
ftr-415	2051	10	.	.	PROPN
ftr-415	2051	11	465	465	NUM
ftr-415	2051	12	,	,	PUNCT
ftr-415	2051	13	55	55	NUM
ftr-415	2051	14	s.ct	s.ct	NOUN
ftr-415	2051	15	.	.	PROPN
ftr-415	2051	16	266	266	NUM
ftr-415	2051	17	,	,	PUNCT
ftr-415	2051	18	79	79	NUM
ftr-415	2051	19	l.ed	l.ed	PROPN
ftr-415	2051	20	.	.	PROPN
ftr-415	2051	21	596	596	NUM
ftr-415	2051	22	(	(	PUNCT
ftr-415	2051	23	1935	1935	NUM
ftr-415	2051	24	)	)	PUNCT
ftr-415	2051	25	,	,	PUNCT
ftr-415	2051	26	and	and	CCONJ
ftr-415	2051	27	knetsch	knetsch	PROPN
ftr-415	2051	28	v.	v.	PROPN
ftr-415	2051	29	united	united	PROPN
ftr-415	2051	30	states	states	PROPN
ftr-415	2051	31	,	,	PUNCT
ftr-415	2051	32	364	364	NUM
ftr-415	2051	33	u.s	u.s	PROPN
ftr-415	2051	34	.	.	PROPN
ftr-415	2051	35	361	361	NUM
ftr-415	2051	36	,	,	PUNCT
ftr-415	2051	37	81	81	NUM
ftr-415	2051	38	s.ct	s.ct	NOUN
ftr-415	2051	39	.	.	PROPN
ftr-415	2051	40	132	132	NUM
ftr-415	2051	41	,	,	PUNCT
ftr-415	2051	42	5	5	NUM
ftr-415	2051	43	l.ed.2d	l.ed.2d	PROPN
ftr-415	2051	44	128	128	NUM
ftr-415	2051	45	(	(	PUNCT
ftr-415	2051	46	1960	1960	NUM
ftr-415	2051	47	)	)	PUNCT
ftr-415	2051	48	,	,	PUNCT
ftr-415	2051	49	courts	court	NOUN
ftr-415	2051	50	have	have	AUX
ftr-415	2051	51	looked	look	VERB
ftr-415	2051	52	beyond	beyond	ADP
ftr-415	2051	53	taxpayers	taxpayer	NOUN
ftr-415	2051	54	’	’	PART
ftr-415	2051	55	formal	formal	ADJ
ftr-415	2051	56	compliance	compliance	NOUN
ftr-415	2051	57	with	with	ADP
ftr-415	2051	58	the	the	DET
ftr-415	2051	59	code	code	NOUN
ftr-415	2051	60	2003	2003	NUM
ftr-415	2051	61	]	]	PUNCT
ftr-415	2051	62	recent	recent	ADJ
ftr-415	2051	63	developments	development	NOUN
ftr-415	2051	64	in	in	ADP
ftr-415	2051	65	federal	federal	ADJ
ftr-415	2051	66	income	income	NOUN
ftr-415	2051	67	taxation	taxation	NOUN
ftr-415	2051	68	153	153	NUM
ftr-415	2051	69	and	and	CCONJ
ftr-415	2051	70	analyzed	analyze	VERB
ftr-415	2051	71	the	the	DET
ftr-415	2051	72	fundamental	fundamental	ADJ
ftr-415	2051	73	substance	substance	NOUN
ftr-415	2051	74	of	of	ADP
ftr-415	2051	75	transactions	transaction	NOUN
ftr-415	2051	76	.	.	PUNCT
ftr-415	2052	1	economic	economic	ADJ
ftr-415	2052	2	substance	substance	NOUN
ftr-415	2052	3	is	be	AUX
ftr-415	2052	4	a	a	DET
ftr-415	2052	5	prerequisite	prerequisite	NOUN
ftr-415	2052	6	to	to	ADP
ftr-415	2052	7	the	the	DET
ftr-415	2052	8	application	application	NOUN
ftr-415	2052	9	of	of	ADP
ftr-415	2052	10	any	any	DET
ftr-415	2052	11	code	code	NOUN
ftr-415	2052	12	provision	provision	NOUN
ftr-415	2052	13	allowing	allow	VERB
ftr-415	2052	14	deductions	deduction	NOUN
ftr-415	2052	15	.	.	PUNCT
ftr-415	2052	16	.	.	PUNCT
ftr-415	2052	17	.	.	PUNCT
ftr-415	2053	1	.	.	PUNCT
ftr-415	2054	1	it	it	PRON
ftr-415	2054	2	is	be	AUX
ftr-415	2054	3	the	the	DET
ftr-415	2054	4	government	government	NOUN
ftr-415	2054	5	’s	’s	PART
ftr-415	2054	6	trump	trump	NOUN
ftr-415	2054	7	card	card	NOUN
ftr-415	2054	8	;	;	PUNCT
ftr-415	2054	9	even	even	ADV
ftr-415	2054	10	if	if	SCONJ
ftr-415	2054	11	a	a	DET
ftr-415	2054	12	transaction	transaction	NOUN
ftr-415	2054	13	complies	comply	VERB
ftr-415	2054	14	precisely	precisely	ADV
ftr-415	2054	15	with	with	ADP
ftr-415	2054	16	all	all	DET
ftr-415	2054	17	requirements	requirement	NOUN
ftr-415	2054	18	for	for	ADP
ftr-415	2054	19	obtaining	obtain	VERB
ftr-415	2054	20	a	a	DET
ftr-415	2054	21	deduction	deduction	NOUN
ftr-415	2054	22	,	,	PUNCT
ftr-415	2054	23	if	if	SCONJ
ftr-415	2054	24	it	it	PRON
ftr-415	2054	25	lacks	lack	VERB
ftr-415	2054	26	economic	economic	ADJ
ftr-415	2054	27	substance	substance	NOUN
ftr-415	2054	28	it	it	PRON
ftr-415	2054	29	“	"	PUNCT
ftr-415	2054	30	simply	simply	ADV
ftr-415	2054	31	is	be	AUX
ftr-415	2054	32	not	not	PART
ftr-415	2054	33	recognized	recognize	VERB
ftr-415	2054	34	for	for	ADP
ftr-415	2054	35	federal	federal	ADJ
ftr-415	2054	36	taxation	taxation	NOUN
ftr-415	2054	37	purposes	purpose	NOUN
ftr-415	2054	38	,	,	PUNCT
ftr-415	2054	39	for	for	ADP
ftr-415	2054	40	better	well	ADJ
ftr-415	2054	41	or	or	CCONJ
ftr-415	2054	42	for	for	ADP
ftr-415	2054	43	worse	bad	ADJ
ftr-415	2054	44	.	.	PUNCT
ftr-415	2054	45	”	"	PUNCT
ftr-415	2055	1	[	[	X
ftr-415	2055	2	citations	citation	NOUN
ftr-415	2055	3	omitted	omit	VERB
ftr-415	2055	4	]	]	PUNCT
ftr-415	2055	5	.	.	PUNCT
ftr-415	2056	1	in	in	ADP
ftr-415	2056	2	holding	hold	VERB
ftr-415	2056	3	for	for	ADP
ftr-415	2056	4	the	the	DET
ftr-415	2056	5	government	government	NOUN
ftr-415	2056	6	,	,	PUNCT
ftr-415	2056	7	the	the	DET
ftr-415	2056	8	court	court	NOUN
ftr-415	2056	9	rejected	reject	VERB
ftr-415	2056	10	the	the	DET
ftr-415	2056	11	taxpayer	taxpayer	NOUN
ftr-415	2056	12	’s	’s	PART
ftr-415	2056	13	argument	argument	NOUN
ftr-415	2056	14	that	that	SCONJ
ftr-415	2056	15	[	[	X
ftr-415	2056	16	based	base	VERB
ftr-415	2056	17	on	on	ADP
ftr-415	2056	18	gregory	gregory	PROPN
ftr-415	2056	19	,	,	PUNCT
ftr-415	2056	20	knetsch	knetsch	PROPN
ftr-415	2056	21	,	,	PUNCT
ftr-415	2056	22	acm	acm	PROPN
ftr-415	2056	23	partnership	partnership	NOUN
ftr-415	2056	24	and	and	CCONJ
ftr-415	2056	25	other	other	ADJ
ftr-415	2056	26	cases	case	NOUN
ftr-415	2056	27	]	]	PUNCT
ftr-415	2056	28	the	the	DET
ftr-415	2056	29	application	application	NOUN
ftr-415	2056	30	of	of	ADP
ftr-415	2056	31	the	the	DET
ftr-415	2056	32	economic	economic	ADJ
ftr-415	2056	33	shams	sham	NOUN
ftr-415	2056	34	doctrine	doctrine	VERB
ftr-415	2056	35	properly	properly	ADV
ftr-415	2056	36	hinges	hinge	VERB
ftr-415	2056	37	on	on	ADP
ftr-415	2056	38	the	the	DET
ftr-415	2056	39	“	"	PUNCT
ftr-415	2056	40	‘	'	PUNCT
ftr-415	2056	41	fleeting	fleeting	ADJ
ftr-415	2056	42	and	and	CCONJ
ftr-415	2056	43	inconsequential	inconsequential	ADJ
ftr-415	2056	44	’	'	PUNCT
ftr-415	2056	45	nature	nature	NOUN
ftr-415	2056	46	”	"	PUNCT
ftr-415	2056	47	of	of	ADP
ftr-415	2056	48	the	the	DET
ftr-415	2056	49	transaction	transaction	NOUN
ftr-415	2056	50	under	under	ADP
ftr-415	2056	51	scrutiny	scrutiny	NOUN
ftr-415	2056	52	.	.	PUNCT
ftr-415	2057	1	rather	rather	ADV
ftr-415	2057	2	,	,	PUNCT
ftr-415	2057	3	the	the	DET
ftr-415	2057	4	court	court	NOUN
ftr-415	2057	5	concluded	conclude	VERB
ftr-415	2057	6	that	that	SCONJ
ftr-415	2057	7	“	"	PUNCT
ftr-415	2057	8	[	[	X
ftr-415	2057	9	d]uration	d]uration	NOUN
ftr-415	2057	10	alone	alone	ADV
ftr-415	2057	11	can	can	AUX
ftr-415	2057	12	not	not	PART
ftr-415	2057	13	sanctify	sanctify	VERB
ftr-415	2057	14	a	a	DET
ftr-415	2057	15	transaction	transaction	NOUN
ftr-415	2057	16	that	that	PRON
ftr-415	2057	17	lacks	lack	VERB
ftr-415	2057	18	economic	economic	ADJ
ftr-415	2057	19	substance	substance	NOUN
ftr-415	2057	20	.	.	PUNCT
ftr-415	2058	1	the	the	DET
ftr-415	2058	2	appropriate	appropriate	ADJ
ftr-415	2058	3	examination	examination	NOUN
ftr-415	2058	4	is	be	AUX
ftr-415	2058	5	of	of	ADP
ftr-415	2058	6	the	the	DET
ftr-415	2058	7	net	net	ADJ
ftr-415	2058	8	financial	financial	ADJ
ftr-415	2058	9	effect	effect	NOUN
ftr-415	2058	10	to	to	ADP
ftr-415	2058	11	the	the	DET
ftr-415	2058	12	taxpayer	taxpayer	NOUN
ftr-415	2058	13	,	,	PUNCT
ftr-415	2058	14	be	be	AUX
ftr-415	2058	15	it	it	PRON
ftr-415	2058	16	short	short	ADJ
ftr-415	2058	17	or	or	CCONJ
ftr-415	2058	18	long	long	ADJ
ftr-415	2058	19	term	term	NOUN
ftr-415	2058	20	.	.	PUNCT
ftr-415	2059	1	the	the	DET
ftr-415	2059	2	point	point	NOUN
ftr-415	2059	3	of	of	ADP
ftr-415	2059	4	our	our	PRON
ftr-415	2059	5	analysis	analysis	NOUN
ftr-415	2059	6	in	in	ADP
ftr-415	2059	7	acm	acm	PROPN
ftr-415	2059	8	partnership	partnership	NOUN
ftr-415	2059	9	is	be	AUX
ftr-415	2059	10	that	that	SCONJ
ftr-415	2059	11	the	the	DET
ftr-415	2059	12	transactions	transaction	NOUN
ftr-415	2059	13	‘	'	PUNCT
ftr-415	2059	14	offset	offset	VERB
ftr-415	2059	15	one	one	NUM
ftr-415	2059	16	another	another	DET
ftr-415	2059	17	with	with	ADP
ftr-415	2059	18	no	no	DET
ftr-415	2059	19	net	net	ADJ
ftr-415	2059	20	effect	effect	NOUN
ftr-415	2059	21	on	on	ADP
ftr-415	2059	22	acm	acm	PROPN
ftr-415	2059	23	's	's	PART
ftr-415	2059	24	financial	financial	ADJ
ftr-415	2059	25	position	position	NOUN
ftr-415	2059	26	.	.	PUNCT
ftr-415	2059	27	’	'	PUNCT
ftr-415	2059	28	”	"	PUNCT
ftr-415	2059	29	in	in	ADP
ftr-415	2059	30	any	any	DET
ftr-415	2059	31	event	event	NOUN
ftr-415	2059	32	,	,	PUNCT
ftr-415	2059	33	the	the	DET
ftr-415	2059	34	court	court	NOUN
ftr-415	2059	35	found	find	VERB
ftr-415	2059	36	the	the	DET
ftr-415	2059	37	coli	coli	NOUN
ftr-415	2059	38	transactions	transaction	NOUN
ftr-415	2059	39	bore	bore	NOUN
ftr-415	2059	40	“	"	PUNCT
ftr-415	2059	41	striking	striking	ADJ
ftr-415	2059	42	similarities	similarity	NOUN
ftr-415	2059	43	”	"	PUNCT
ftr-415	2059	44	to	to	ADP
ftr-415	2059	45	knetsch	knetsch	PROPN
ftr-415	2059	46	.	.	PUNCT
ftr-415	2060	1	the	the	DET
ftr-415	2060	2	court	court	NOUN
ftr-415	2060	3	further	far	ADV
ftr-415	2060	4	rejected	reject	VERB
ftr-415	2060	5	the	the	DET
ftr-415	2060	6	argument	argument	NOUN
ftr-415	2060	7	that	that	SCONJ
ftr-415	2060	8	for	for	ADP
ftr-415	2060	9	analytical	analytical	ADJ
ftr-415	2060	10	purposes	purpose	NOUN
ftr-415	2060	11	the	the	DET
ftr-415	2060	12	pre	pre	ADJ
ftr-415	2060	13	-	-	ADJ
ftr-415	2060	14	tax	tax	ADJ
ftr-415	2060	15	profit	profit	NOUN
ftr-415	2060	16	should	should	AUX
ftr-415	2060	17	have	have	AUX
ftr-415	2060	18	been	be	AUX
ftr-415	2060	19	“	"	PUNCT
ftr-415	2060	20	grossed	gross	VERB
ftr-415	2060	21	-	-	PUNCT
ftr-415	2060	22	up	up	NOUN
ftr-415	2060	23	”	"	PUNCT
ftr-415	2060	24	by	by	ADP
ftr-415	2060	25	the	the	DET
ftr-415	2060	26	anticipated	anticipate	VERB
ftr-415	2060	27	tax	tax	NOUN
ftr-415	2060	28	benefits	benefit	NOUN
ftr-415	2060	29	because	because	SCONJ
ftr-415	2060	30	,	,	PUNCT
ftr-415	2060	31	[	[	X
ftr-415	2060	32	t]he	t]he	ADJ
ftr-415	2060	33	point	point	NOUN
ftr-415	2060	34	of	of	ADP
ftr-415	2060	35	the	the	DET
ftr-415	2060	36	analysis	analysis	NOUN
ftr-415	2060	37	is	be	AUX
ftr-415	2060	38	to	to	PART
ftr-415	2060	39	remove	remove	VERB
ftr-415	2060	40	from	from	ADP
ftr-415	2060	41	consideration	consideration	NOUN
ftr-415	2060	42	the	the	DET
ftr-415	2060	43	challenged	challenge	VERB
ftr-415	2060	44	tax	tax	NOUN
ftr-415	2060	45	deduction	deduction	NOUN
ftr-415	2060	46	,	,	PUNCT
ftr-415	2060	47	and	and	CCONJ
ftr-415	2060	48	evaluate	evaluate	VERB
ftr-415	2060	49	the	the	DET
ftr-415	2060	50	transaction	transaction	NOUN
ftr-415	2060	51	on	on	ADP
ftr-415	2060	52	its	its	PRON
ftr-415	2060	53	merits	merit	NOUN
ftr-415	2060	54	,	,	PUNCT
ftr-415	2060	55	to	to	PART
ftr-415	2060	56	see	see	VERB
ftr-415	2060	57	if	if	SCONJ
ftr-415	2060	58	it	it	PRON
ftr-415	2060	59	makes	make	VERB
ftr-415	2060	60	sense	sense	NOUN
ftr-415	2060	61	economically	economically	ADV
ftr-415	2060	62	or	or	CCONJ
ftr-415	2060	63	is	be	AUX
ftr-415	2060	64	mere	mere	ADJ
ftr-415	2060	65	tax	tax	NOUN
ftr-415	2060	66	arbitrage	arbitrage	NOUN
ftr-415	2060	67	.	.	PUNCT
ftr-415	2061	1	courts	court	NOUN
ftr-415	2061	2	use	use	VERB
ftr-415	2061	3	“	"	PUNCT
ftr-415	2061	4	pre	pre	ADJ
ftr-415	2061	5	-	-	NOUN
ftr-415	2061	6	tax	tax	NOUN
ftr-415	2061	7	”	"	PUNCT
ftr-415	2061	8	as	as	ADP
ftr-415	2061	9	shorthand	shorthand	NOUN
ftr-415	2061	10	for	for	ADP
ftr-415	2061	11	this	this	PRON
ftr-415	2061	12	,	,	PUNCT
ftr-415	2061	13	but	but	CCONJ
ftr-415	2061	14	they	they	PRON
ftr-415	2061	15	do	do	AUX
ftr-415	2061	16	not	not	PART
ftr-415	2061	17	imply	imply	VERB
ftr-415	2061	18	that	that	SCONJ
ftr-415	2061	19	the	the	DET
ftr-415	2061	20	court	court	NOUN
ftr-415	2061	21	must	must	AUX
ftr-415	2061	22	imagine	imagine	VERB
ftr-415	2061	23	a	a	DET
ftr-415	2061	24	world	world	NOUN
ftr-415	2061	25	without	without	ADP
ftr-415	2061	26	taxes	taxis	NOUN
ftr-415	2061	27	,	,	PUNCT
ftr-415	2061	28	and	and	CCONJ
ftr-415	2061	29	evaluate	evaluate	VERB
ftr-415	2061	30	the	the	DET
ftr-415	2061	31	transaction	transaction	NOUN
ftr-415	2061	32	accordingly	accordingly	ADV
ftr-415	2061	33	.	.	PUNCT
ftr-415	2062	1	instead	instead	ADV
ftr-415	2062	2	they	they	PRON
ftr-415	2062	3	focus	focus	VERB
ftr-415	2062	4	on	on	ADP
ftr-415	2062	5	the	the	DET
ftr-415	2062	6	abuse	abuse	NOUN
ftr-415	2062	7	of	of	ADP
ftr-415	2062	8	the	the	DET
ftr-415	2062	9	deductions	deduction	NOUN
ftr-415	2062	10	claimed	claim	VERB
ftr-415	2062	11	:	:	PUNCT
ftr-415	2062	12	“	"	PUNCT
ftr-415	2062	13	[	[	X
ftr-415	2062	14	w]here	w]here	NOUN
ftr-415	2062	15	a	a	DET
ftr-415	2062	16	transaction	transaction	NOUN
ftr-415	2062	17	has	have	VERB
ftr-415	2062	18	no	no	DET
ftr-415	2062	19	substance	substance	NOUN
ftr-415	2062	20	other	other	ADJ
ftr-415	2062	21	than	than	SCONJ
ftr-415	2062	22	to	to	PART
ftr-415	2062	23	create	create	VERB
ftr-415	2062	24	deductions	deduction	NOUN
ftr-415	2062	25	,	,	PUNCT
ftr-415	2062	26	the	the	DET
ftr-415	2062	27	transaction	transaction	NOUN
ftr-415	2062	28	is	be	AUX
ftr-415	2062	29	disregarded	disregard	VERB
ftr-415	2062	30	for	for	ADP
ftr-415	2062	31	tax	tax	NOUN
ftr-415	2062	32	purposes	purpose	NOUN
ftr-415	2062	33	.	.	PUNCT
ftr-415	2062	34	”	"	PUNCT
ftr-415	2063	1	[	[	X
ftr-415	2063	2	citation	citation	NOUN
ftr-415	2063	3	omitted	omit	VERB
ftr-415	2063	4	]	]	PUNCT
ftr-415	2063	5	choosing	choose	VERB
ftr-415	2063	6	a	a	DET
ftr-415	2063	7	tax	tax	NOUN
ftr-415	2063	8	-	-	PUNCT
ftr-415	2063	9	favored	favor	VERB
ftr-415	2063	10	investment	investment	NOUN
ftr-415	2063	11	vehicle	vehicle	NOUN
ftr-415	2063	12	is	be	AUX
ftr-415	2063	13	fine	fine	ADJ
ftr-415	2063	14	,	,	PUNCT
ftr-415	2063	15	but	but	CCONJ
ftr-415	2063	16	engaging	engage	VERB
ftr-415	2063	17	in	in	ADP
ftr-415	2063	18	an	an	DET
ftr-415	2063	19	empty	empty	ADJ
ftr-415	2063	20	transaction	transaction	NOUN
ftr-415	2063	21	that	that	PRON
ftr-415	2063	22	shuffles	shuffle	VERB
ftr-415	2063	23	payments	payment	NOUN
ftr-415	2063	24	for	for	ADP
ftr-415	2063	25	the	the	DET
ftr-415	2063	26	sole	sole	ADJ
ftr-415	2063	27	purpose	purpose	NOUN
ftr-415	2063	28	of	of	ADP
ftr-415	2063	29	generating	generate	VERB
ftr-415	2063	30	a	a	DET
ftr-415	2063	31	deduction	deduction	NOUN
ftr-415	2063	32	is	be	AUX
ftr-415	2063	33	not	not	PART
ftr-415	2063	34	.	.	PUNCT
ftr-415	2063	35	!	!	PUNCT
ftr-415	2064	1	finally	finally	ADV
ftr-415	2064	2	,	,	PUNCT
ftr-415	2064	3	the	the	DET
ftr-415	2064	4	court	court	NOUN
ftr-415	2064	5	rejected	reject	VERB
ftr-415	2064	6	the	the	DET
ftr-415	2064	7	taxpayer	taxpayer	NOUN
ftr-415	2064	8	’s	’s	PART
ftr-415	2064	9	argument	argument	NOUN
ftr-415	2064	10	that	that	SCONJ
ftr-415	2064	11	because	because	SCONJ
ftr-415	2064	12	“	"	PUNCT
ftr-415	2064	13	the	the	DET
ftr-415	2064	14	transaction	transaction	NOUN
ftr-415	2064	15	had	have	AUX
ftr-415	2064	16	objective	objective	ADJ
ftr-415	2064	17	non	non	ADJ
ftr-415	2064	18	-	-	ADJ
ftr-415	2064	19	tax	tax	ADJ
ftr-415	2064	20	economic	economic	ADJ
ftr-415	2064	21	effects	effect	NOUN
ftr-415	2064	22	.	.	PUNCT
ftr-415	2064	23	.	.	PUNCT
ftr-415	2064	24	.	.	PUNCT
ftr-415	2065	1	the	the	DET
ftr-415	2065	2	court	court	NOUN
ftr-415	2065	3	must	must	AUX
ftr-415	2065	4	not	not	PART
ftr-415	2065	5	look	look	VERB
ftr-415	2065	6	further	far	ADV
ftr-415	2065	7	,	,	PUNCT
ftr-415	2065	8	”	"	PUNCT
ftr-415	2065	9	and	and	CCONJ
ftr-415	2065	10	that	that	SCONJ
ftr-415	2065	11	the	the	DET
ftr-415	2065	12	district	district	NOUN
ftr-415	2065	13	court	court	NOUN
ftr-415	2065	14	improperly	improperly	ADV
ftr-415	2065	15	applied	apply	VERB
ftr-415	2065	16	a	a	DET
ftr-415	2065	17	subjective	subjective	ADJ
ftr-415	2065	18	analysis	analysis	NOUN
ftr-415	2065	19	.	.	PUNCT
ftr-415	2066	1	rather	rather	ADV
ftr-415	2066	2	,	,	PUNCT
ftr-415	2066	3	the	the	DET
ftr-415	2066	4	court	court	NOUN
ftr-415	2066	5	of	of	ADP
ftr-415	2066	6	appeals	appeals	PROPN
ftr-415	2066	7	read	read	VERB
ftr-415	2066	8	gregory	gregory	PROPN
ftr-415	2066	9	to	to	PART
ftr-415	2066	10	permit	permit	VERB
ftr-415	2066	11	an	an	DET
ftr-415	2066	12	inquiry	inquiry	NOUN
ftr-415	2066	13	into	into	ADP
ftr-415	2066	14	motive	motive	NOUN
ftr-415	2066	15	.	.	PUNCT
ftr-415	2067	1	“	"	PUNCT
ftr-415	2067	2	if	if	SCONJ
ftr-415	2067	3	congress	congress	PROPN
ftr-415	2067	4	intends	intend	VERB
ftr-415	2067	5	to	to	PART
ftr-415	2067	6	encourage	encourage	VERB
ftr-415	2067	7	an	an	DET
ftr-415	2067	8	activity	activity	NOUN
ftr-415	2067	9	,	,	PUNCT
ftr-415	2067	10	and	and	CCONJ
ftr-415	2067	11	to	to	PART
ftr-415	2067	12	use	use	VERB
ftr-415	2067	13	taxpayers	taxpayer	NOUN
ftr-415	2067	14	’	'	PUNCT
ftr-415	2067	15	desire	desire	NOUN
ftr-415	2067	16	to	to	PART
ftr-415	2067	17	avoid	avoid	VERB
ftr-415	2067	18	taxes	taxis	NOUN
ftr-415	2067	19	as	as	ADP
ftr-415	2067	20	a	a	DET
ftr-415	2067	21	means	means	NOUN
ftr-415	2067	22	to	to	PART
ftr-415	2067	23	do	do	VERB
ftr-415	2067	24	it	it	PRON
ftr-415	2067	25	,	,	PUNCT
ftr-415	2067	26	then	then	ADV
ftr-415	2067	27	a	a	DET
ftr-415	2067	28	subjective	subjective	ADJ
ftr-415	2067	29	motive	motive	NOUN
ftr-415	2067	30	of	of	ADP
ftr-415	2067	31	tax	tax	NOUN
ftr-415	2067	32	avoidance	avoidance	NOUN
ftr-415	2067	33	is	be	AUX
ftr-415	2067	34	permissible	permissible	ADJ
ftr-415	2067	35	.	.	PUNCT
ftr-415	2068	1	but	but	CCONJ
ftr-415	2068	2	to	to	PART
ftr-415	2068	3	engage	engage	VERB
ftr-415	2068	4	in	in	ADP
ftr-415	2068	5	an	an	DET
ftr-415	2068	6	activity	activity	NOUN
ftr-415	2068	7	solely	solely	ADV
ftr-415	2068	8	for	for	ADP
ftr-415	2068	9	the	the	DET
ftr-415	2068	10	purpose	purpose	NOUN
ftr-415	2068	11	of	of	ADP
ftr-415	2068	12	avoiding	avoid	VERB
ftr-415	2068	13	taxes	taxis	NOUN
ftr-415	2068	14	where	where	SCONJ
ftr-415	2068	15	that	that	PRON
ftr-415	2068	16	is	be	AUX
ftr-415	2068	17	not	not	PART
ftr-415	2068	18	the	the	DET
ftr-415	2068	19	statute	statute	NOUN
ftr-415	2068	20	's	's	PART
ftr-415	2068	21	goal	goal	NOUN
ftr-415	2068	22	is	be	AUX
ftr-415	2068	23	to	to	PART
ftr-415	2068	24	conduct	conduct	VERB
ftr-415	2068	25	an	an	DET
ftr-415	2068	26	economic	economic	ADJ
ftr-415	2068	27	sham	sham	NOUN
ftr-415	2068	28	.	.	PUNCT
ftr-415	2068	29	”	"	PUNCT
ftr-415	2069	1	because	because	SCONJ
ftr-415	2069	2	the	the	DET
ftr-415	2069	3	court	court	NOUN
ftr-415	2069	4	found	find	VERB
ftr-415	2069	5	that	that	SCONJ
ftr-415	2069	6	nothing	nothing	PRON
ftr-415	2069	7	in	in	ADP
ftr-415	2069	8	statute	statute	NOUN
ftr-415	2069	9	indicated	indicate	VERB
ftr-415	2069	10	that	that	SCONJ
ftr-415	2069	11	congress	congress	PROPN
ftr-415	2069	12	intended	intend	VERB
ftr-415	2069	13	to	to	PART
ftr-415	2069	14	encourage	encourage	VERB
ftr-415	2069	15	leveraged	leveraged	ADJ
ftr-415	2069	16	coli	coli	NOUN
ftr-415	2069	17	investments	investment	NOUN
ftr-415	2069	18	,	,	PUNCT
ftr-415	2069	19	the	the	DET
ftr-415	2069	20	inquiry	inquiry	NOUN
ftr-415	2069	21	into	into	ADP
ftr-415	2069	22	motive	motive	NOUN
ftr-415	2069	23	was	be	AUX
ftr-415	2069	24	proper	proper	ADJ
ftr-415	2069	25	.	.	PUNCT
ftr-415	2070	1	in	in	ADP
ftr-415	2070	2	this	this	DET
ftr-415	2070	3	regard	regard	NOUN
ftr-415	2070	4	,	,	PUNCT
ftr-415	2070	5	it	it	PRON
ftr-415	2070	6	was	be	AUX
ftr-415	2070	7	significant	significant	ADJ
ftr-415	2070	8	that	that	SCONJ
ftr-415	2070	9	“	"	PUNCT
ftr-415	2070	10	the	the	DET
ftr-415	2070	11	plan	plan	NOUN
ftr-415	2070	12	was	be	AUX
ftr-415	2070	13	marketed	market	VERB
ftr-415	2070	14	as	as	ADP
ftr-415	2070	15	a	a	DET
ftr-415	2070	16	tax	tax	NOUN
ftr-415	2070	17	-	-	PUNCT
ftr-415	2070	18	driven	drive	VERB
ftr-415	2070	19	investment	investment	NOUN
ftr-415	2070	20	.	.	PUNCT
ftr-415	2070	21	”	"	PUNCT
ftr-415	2071	1	because	because	SCONJ
ftr-415	2071	2	the	the	DET
ftr-415	2071	3	coli	coli	NOUN
ftr-415	2071	4	“	"	PUNCT
ftr-415	2071	5	plan	plan	NOUN
ftr-415	2071	6	had	have	VERB
ftr-415	2071	7	no	no	DET
ftr-415	2071	8	net	net	ADJ
ftr-415	2071	9	effect	effect	NOUN
ftr-415	2071	10	on	on	ADP
ftr-415	2071	11	camelot	camelot	PROPN
ftr-415	2071	12	’s	’s	PART
ftr-415	2071	13	economic	economic	ADJ
ftr-415	2071	14	position	position	NOUN
ftr-415	2071	15	,	,	PUNCT
ftr-415	2071	16	.	.	PUNCT
ftr-415	2072	1	.	.	PUNCT
ftr-415	2073	1	.	.	PUNCT
ftr-415	2074	1	it	it	PRON
ftr-415	2074	2	fails	fail	VERB
ftr-415	2074	3	the	the	DET
ftr-415	2074	4	objective	objective	ADJ
ftr-415	2074	5	prong	prong	NOUN
ftr-415	2074	6	of	of	ADP
ftr-415	2074	7	economic	economic	ADJ
ftr-415	2074	8	sham	sham	ADJ
ftr-415	2074	9	analysis	analysis	NOUN
ftr-415	2074	10	.	.	PUNCT
ftr-415	2074	11	”	"	PUNCT
ftr-415	2075	1	because	because	SCONJ
ftr-415	2075	2	there	there	PRON
ftr-415	2075	3	was	be	VERB
ftr-415	2075	4	“	"	PUNCT
ftr-415	2075	5	no	no	DET
ftr-415	2075	6	legitimate	legitimate	ADJ
ftr-415	2075	7	business	business	NOUN
ftr-415	2075	8	purpose	purpose	NOUN
ftr-415	2075	9	behind	behind	ADP
ftr-415	2075	10	the	the	DET
ftr-415	2075	11	plan	plan	NOUN
ftr-415	2075	12	,	,	PUNCT
ftr-415	2075	13	.	.	PUNCT
ftr-415	2075	14	.	.	PUNCT
ftr-415	2076	1	.	.	PUNCT
ftr-415	2077	1	it	it	PRON
ftr-415	2077	2	fails	fail	VERB
ftr-415	2077	3	the	the	DET
ftr-415	2077	4	subjective	subjective	ADJ
ftr-415	2077	5	prong	prong	NOUN
ftr-415	2077	6	as	as	ADV
ftr-415	2077	7	well	well	ADV
ftr-415	2077	8	.	.	PUNCT
ftr-415	2077	9	”	"	PUNCT
ftr-415	2078	1	penalties	penalty	NOUN
ftr-415	2078	2	were	be	AUX
ftr-415	2078	3	also	also	ADV
ftr-415	2078	4	upheld	uphold	VERB
ftr-415	2078	5	.	.	PUNCT
ftr-415	2079	1	b.	b.	PROPN
ftr-415	2079	2	identified	identify	VERB
ftr-415	2079	3	“	"	PUNCT
ftr-415	2079	4	tax	tax	NOUN
ftr-415	2079	5	avoidance	avoidance	NOUN
ftr-415	2079	6	transactions	transaction	NOUN
ftr-415	2079	7	.	.	PUNCT
ftr-415	2079	8	”	"	PUNCT
ftr-415	2080	1	1	1	NUM
ftr-415	2080	2	.	.	X
ftr-415	2080	3	some	some	PRON
ftr-415	2080	4	of	of	ADP
ftr-415	2080	5	these	these	PRON
ftr-415	2080	6	are	be	AUX
ftr-415	2080	7	still	still	ADV
ftr-415	2080	8	being	be	AUX
ftr-415	2080	9	peddled	peddle	VERB
ftr-415	2080	10	to	to	ADP
ftr-415	2080	11	your	your	PRON
ftr-415	2080	12	clients	client	NOUN
ftr-415	2080	13	.	.	PUNCT
ftr-415	2081	1	notice	notice	VERB
ftr-415	2081	2	2001	2001	NUM
ftr-415	2081	3	-	-	SYM
ftr-415	2081	4	51	51	NUM
ftr-415	2081	5	,	,	PUNCT
ftr-415	2081	6	2001	2001	NUM
ftr-415	2081	7	-	-	SYM
ftr-415	2081	8	2	2	NUM
ftr-415	2081	9	c.b	c.b	PROPN
ftr-415	2081	10	.	.	PROPN
ftr-415	2081	11	190	190	NUM
ftr-415	2081	12	,	,	PUNCT
ftr-415	2081	13	superseding	supersede	VERB
ftr-415	2081	14	notice	notice	NOUN
ftr-415	2081	15	2000	2000	NUM
ftr-415	2081	16	-	-	SYM
ftr-415	2081	17	15	15	NUM
ftr-415	2081	18	,	,	PUNCT
ftr-415	2081	19	2000	2000	NUM
ftr-415	2081	20	-	-	SYM
ftr-415	2081	21	1	1	NUM
ftr-415	2081	22	c.b	c.b	PROPN
ftr-415	2081	23	.	.	PROPN
ftr-415	2081	24	826	826	NUM
ftr-415	2081	25	.	.	PUNCT
ftr-415	2082	1	the	the	DET
ftr-415	2082	2	irs	irs	PROPN
ftr-415	2082	3	has	have	AUX
ftr-415	2082	4	identified	identify	VERB
ftr-415	2082	5	sixteen	sixteen	NUM
ftr-415	2082	6	listed	list	VERB
ftr-415	2082	7	transactions	transaction	NOUN
ftr-415	2082	8	for	for	ADP
ftr-415	2082	9	purposes	purpose	NOUN
ftr-415	2082	10	of	of	ADP
ftr-415	2082	11	temp	temp	NOUN
ftr-415	2082	12	.	.	PUNCT
ftr-415	2083	1	regs	regs	PROPN
ftr-415	2083	2	.	.	PUNCT
ftr-415	2084	1	§	§	PROPN
ftr-415	2084	2	§	§	PROPN
ftr-415	2084	3	154	154	NUM
ftr-415	2084	4	florida	florida	PROPN
ftr-415	2084	5	tax	tax	NOUN
ftr-415	2084	6	review	review	NOUN
ftr-415	2085	1	[	[	X
ftr-415	2085	2	vol.6	vol.6	NUM
ftr-415	2085	3	:	:	PUNCT
ftr-415	2085	4	si	si	PROPN
ftr-415	2085	5	1.6011	1.6011	NUM
ftr-415	2085	6	-	-	PUNCT
ftr-415	2085	7	4t(b)(2	4t(b)(2	NUM
ftr-415	2085	8	)	)	PUNCT
ftr-415	2085	9	and	and	CCONJ
ftr-415	2085	10	301.6111	301.6111	NUM
ftr-415	2085	11	-	-	SYM
ftr-415	2085	12	2t(b)(2	2t(b)(2	NUM
ftr-415	2085	13	)	)	PUNCT
ftr-415	2085	14	.	.	PUNCT
ftr-415	2086	1	the	the	DET
ftr-415	2086	2	listed	list	VERB
ftr-415	2086	3	transactions	transaction	NOUN
ftr-415	2086	4	include	include	VERB
ftr-415	2086	5	:	:	PUNCT
ftr-415	2086	6	(	(	PUNCT
ftr-415	2086	7	1	1	X
ftr-415	2086	8	)	)	PUNCT
ftr-415	2086	9	rev	rev	X
ftr-415	2086	10	.	.	PUNCT
ftr-415	2086	11	rul	rul	NOUN
ftr-415	2086	12	.	.	PUNCT
ftr-415	2087	1	90	90	NUM
ftr-415	2087	2	-	-	SYM
ftr-415	2087	3	105	105	NUM
ftr-415	2087	4	,	,	PUNCT
ftr-415	2087	5	1990	1990	NUM
ftr-415	2087	6	-	-	SYM
ftr-415	2087	7	2	2	NUM
ftr-415	2087	8	c.b	c.b	PROPN
ftr-415	2087	9	.	.	PROPN
ftr-415	2087	10	69	69	NUM
ftr-415	2087	11	,	,	PUNCT
ftr-415	2087	12	transactions	transaction	NOUN
ftr-415	2087	13	(	(	PUNCT
ftr-415	2087	14	deductions	deduction	NOUN
ftr-415	2087	15	for	for	ADP
ftr-415	2087	16	contributions	contribution	NOUN
ftr-415	2087	17	to	to	ADP
ftr-415	2087	18	certain	certain	ADJ
ftr-415	2087	19	pension	pension	NOUN
ftr-415	2087	20	plans	plan	NOUN
ftr-415	2087	21	attributable	attributable	ADJ
ftr-415	2087	22	to	to	ADP
ftr-415	2087	23	future	future	ADJ
ftr-415	2087	24	year	year	NOUN
ftr-415	2087	25	’s	’s	PART
ftr-415	2087	26	compensation	compensation	NOUN
ftr-415	2087	27	)	)	PUNCT
ftr-415	2087	28	;	;	PUNCT
ftr-415	2087	29	(	(	PUNCT
ftr-415	2087	30	2	2	X
ftr-415	2087	31	)	)	PUNCT
ftr-415	2087	32	notice	notice	NOUN
ftr-415	2087	33	9534	9534	NUM
ftr-415	2087	34	,	,	PUNCT
ftr-415	2087	35	1995	1995	NUM
ftr-415	2087	36	-	-	SYM
ftr-415	2087	37	1	1	NUM
ftr-415	2087	38	c.b	c.b	PROPN
ftr-415	2087	39	.	.	PROPN
ftr-415	2087	40	309	309	NUM
ftr-415	2087	41	,	,	PUNCT
ftr-415	2087	42	certain	certain	ADJ
ftr-415	2087	43	trust	trust	NOUN
ftr-415	2087	44	arrangements	arrangement	NOUN
ftr-415	2087	45	(	(	PUNCT
ftr-415	2087	46	purported	purport	VERB
ftr-415	2087	47	multiple	multiple	ADJ
ftr-415	2087	48	employer	employer	NOUN
ftr-415	2087	49	welfare	welfare	NOUN
ftr-415	2087	50	benefit	benefit	NOUN
ftr-415	2087	51	funds	fund	NOUN
ftr-415	2087	52	)	)	PUNCT
ftr-415	2087	53	;	;	PUNCT
ftr-415	2087	54	(	(	PUNCT
ftr-415	2087	55	3	3	X
ftr-415	2087	56	)	)	PUNCT
ftr-415	2087	57	notice	notice	VERB
ftr-415	2087	58	95	95	NUM
ftr-415	2087	59	-	-	SYM
ftr-415	2087	60	53	53	NUM
ftr-415	2087	61	,	,	PUNCT
ftr-415	2087	62	1995	1995	NUM
ftr-415	2087	63	-	-	SYM
ftr-415	2087	64	2	2	NUM
ftr-415	2087	65	c.b	c.b	PROPN
ftr-415	2087	66	.	.	PROPN
ftr-415	2087	67	334	334	NUM
ftr-415	2087	68	,	,	PUNCT
ftr-415	2087	69	“	"	PUNCT
ftr-415	2087	70	lease	lease	NOUN
ftr-415	2087	71	strips	strip	NOUN
ftr-415	2087	72	”	"	PUNCT
ftr-415	2087	73	;	;	PUNCT
ftr-415	2087	74	(	(	PUNCT
ftr-415	2087	75	4	4	X
ftr-415	2087	76	)	)	PUNCT
ftr-415	2087	77	notice	notice	VERB
ftr-415	2087	78	98	98	NUM
ftr-415	2087	79	-	-	SYM
ftr-415	2087	80	5	5	NUM
ftr-415	2087	81	,	,	PUNCT
ftr-415	2087	82	1998	1998	NUM
ftr-415	2087	83	-	-	SYM
ftr-415	2087	84	1	1	NUM
ftr-415	2087	85	c.b	c.b	PROPN
ftr-415	2087	86	.	.	PROPN
ftr-415	2087	87	334	334	NUM
ftr-415	2087	88	,	,	PUNCT
ftr-415	2087	89	transactions	transaction	NOUN
ftr-415	2087	90	in	in	ADP
ftr-415	2087	91	which	which	PRON
ftr-415	2087	92	the	the	DET
ftr-415	2087	93	expected	expect	VERB
ftr-415	2087	94	economic	economic	ADJ
ftr-415	2087	95	profit	profit	NOUN
ftr-415	2087	96	is	be	AUX
ftr-415	2087	97	insubstantial	insubstantial	ADJ
ftr-415	2087	98	in	in	ADP
ftr-415	2087	99	comparison	comparison	NOUN
ftr-415	2087	100	to	to	ADP
ftr-415	2087	101	the	the	DET
ftr-415	2087	102	value	value	NOUN
ftr-415	2087	103	of	of	ADP
ftr-415	2087	104	the	the	DET
ftr-415	2087	105	expected	expect	VERB
ftr-415	2087	106	ftcs	ftcs	NOUN
ftr-415	2087	107	;	;	PUNCT
ftr-415	2087	108	(	(	PUNCT
ftr-415	2087	109	5	5	X
ftr-415	2087	110	)	)	PUNCT
ftr-415	2087	111	asa	asa	PROPN
ftr-415	2087	112	investerings	investering	NOUN
ftr-415	2087	113	-	-	PUNCT
ftr-415	2087	114	type	type	NOUN
ftr-415	2087	115	and	and	CCONJ
ftr-415	2087	116	acm	acm	NOUN
ftr-415	2087	117	-	-	PUNCT
ftr-415	2087	118	type	type	NOUN
ftr-415	2087	119	transactions	transaction	NOUN
ftr-415	2087	120	;	;	PUNCT
ftr-415	2087	121	(	(	PUNCT
ftr-415	2087	122	6	6	X
ftr-415	2087	123	)	)	PUNCT
ftr-415	2087	124	prop	prop	NOUN
ftr-415	2087	125	.	.	PUNCT
ftr-415	2088	1	reg	reg	NOUN
ftr-415	2088	2	.	.	PUNCT
ftr-415	2089	1	§	§	PROPN
ftr-415	2089	2	1.643(a)-8	1.643(a)-8	PROPN
ftr-415	2089	3	transactions	transaction	NOUN
ftr-415	2089	4	involving	involve	VERB
ftr-415	2089	5	distributions	distribution	NOUN
ftr-415	2089	6	from	from	ADP
ftr-415	2089	7	charitable	charitable	ADJ
ftr-415	2089	8	remainder	remainder	NOUN
ftr-415	2089	9	trusts	trust	NOUN
ftr-415	2089	10	;	;	PUNCT
ftr-415	2089	11	(	(	PUNCT
ftr-415	2089	12	7	7	X
ftr-415	2089	13	)	)	PUNCT
ftr-415	2089	14	rev	rev	X
ftr-415	2089	15	.	.	PUNCT
ftr-415	2090	1	rul	rul	PROPN
ftr-415	2090	2	.	.	PUNCT
ftr-415	2091	1	99	99	NUM
ftr-415	2091	2	-	-	SYM
ftr-415	2091	3	14	14	NUM
ftr-415	2091	4	,	,	PUNCT
ftr-415	2091	5	1999	1999	NUM
ftr-415	2091	6	-	-	SYM
ftr-415	2091	7	1	1	NUM
ftr-415	2091	8	c.b	c.b	PROPN
ftr-415	2091	9	.	.	PROPN
ftr-415	2091	10	835	835	NUM
ftr-415	2091	11	,	,	PUNCT
ftr-415	2091	12	lease	lease	NOUN
ftr-415	2091	13	-	-	PUNCT
ftr-415	2091	14	in	in	ADP
ftr-415	2091	15	/	/	SYM
ftr-415	2091	16	lease	lease	NOUN
ftr-415	2091	17	-	-	PUNCT
ftr-415	2091	18	out	out	NOUN
ftr-415	2091	19	[	[	X
ftr-415	2091	20	lilo	lilo	NOUN
ftr-415	2091	21	]	]	X
ftr-415	2091	22	transactions	transaction	NOUN
ftr-415	2091	23	)	)	PUNCT
ftr-415	2092	1	;	;	PUNCT
ftr-415	2092	2	(	(	PUNCT
ftr-415	2092	3	8)	8)	NUM
ftr-415	2092	4	notice	notice	VERB
ftr-415	2092	5	99	99	NUM
ftr-415	2092	6	-	-	SYM
ftr-415	2092	7	59	59	NUM
ftr-415	2092	8	,	,	PUNCT
ftr-415	2092	9	1999	1999	NUM
ftr-415	2092	10	-	-	SYM
ftr-415	2092	11	2	2	NUM
ftr-415	2092	12	c.b	c.b	PROPN
ftr-415	2092	13	.	.	PROPN
ftr-415	2092	14	761	761	NUM
ftr-415	2092	15	,	,	PUNCT
ftr-415	2092	16	transactions	transaction	NOUN
ftr-415	2092	17	involving	involve	VERB
ftr-415	2092	18	the	the	DET
ftr-415	2092	19	distribution	distribution	NOUN
ftr-415	2092	20	of	of	ADP
ftr-415	2092	21	encumbered	encumbered	ADJ
ftr-415	2092	22	property	property	NOUN
ftr-415	2092	23	in	in	ADP
ftr-415	2092	24	which	which	PRON
ftr-415	2092	25	taxpayers	taxpayer	NOUN
ftr-415	2092	26	claim	claim	VERB
ftr-415	2092	27	tax	tax	NOUN
ftr-415	2092	28	losses	loss	NOUN
ftr-415	2092	29	for	for	ADP
ftr-415	2092	30	capital	capital	NOUN
ftr-415	2092	31	outlays	outlay	NOUN
ftr-415	2092	32	that	that	SCONJ
ftr-415	2092	33	they	they	PRON
ftr-415	2092	34	have	have	AUX
ftr-415	2092	35	in	in	ADP
ftr-415	2092	36	fact	fact	NOUN
ftr-415	2092	37	recovered	recover	VERB
ftr-415	2092	38	;	;	PUNCT
ftr-415	2092	39	(	(	PUNCT
ftr-415	2092	40	9	9	X
ftr-415	2092	41	)	)	PUNCT
ftr-415	2092	42	reg	reg	NOUN
ftr-415	2092	43	.	.	PUNCT
ftr-415	2093	1	§	§	PROPN
ftr-415	2093	2	1.7701(1)-3	1.7701(1)-3	PROPN
ftr-415	2093	3	fast	fast	ADJ
ftr-415	2093	4	-	-	PUNCT
ftr-415	2093	5	pay	pay	NOUN
ftr-415	2093	6	arrangements	arrangement	NOUN
ftr-415	2093	7	;	;	PUNCT
ftr-415	2093	8	(	(	PUNCT
ftr-415	2093	9	10	10	X
ftr-415	2093	10	)	)	PUNCT
ftr-415	2093	11	rev	rev	PROPN
ftr-415	2093	12	.	.	PUNCT
ftr-415	2093	13	rul	rul	PROPN
ftr-415	2093	14	.	.	PUNCT
ftr-415	2093	15	2000	2000	NUM
ftr-415	2093	16	-	-	SYM
ftr-415	2093	17	12	12	NUM
ftr-415	2093	18	,	,	PUNCT
ftr-415	2093	19	2000	2000	NUM
ftr-415	2094	1	-	-	SYM
ftr-415	2094	2	1	1	NUM
ftr-415	2094	3	c.b	c.b	PROPN
ftr-415	2094	4	.	.	PROPN
ftr-415	2094	5	744	744	NUM
ftr-415	2094	6	,	,	PUNCT
ftr-415	2094	7	certain	certain	ADJ
ftr-415	2094	8	transactions	transaction	NOUN
ftr-415	2094	9	involving	involve	VERB
ftr-415	2094	10	the	the	DET
ftr-415	2094	11	acquisition	acquisition	NOUN
ftr-415	2094	12	of	of	ADP
ftr-415	2094	13	two	two	NUM
ftr-415	2094	14	debt	debt	NOUN
ftr-415	2094	15	instruments	instrument	NOUN
ftr-415	2094	16	the	the	DET
ftr-415	2094	17	values	value	NOUN
ftr-415	2094	18	of	of	ADP
ftr-415	2094	19	which	which	PRON
ftr-415	2094	20	are	be	AUX
ftr-415	2094	21	expected	expect	VERB
ftr-415	2094	22	to	to	PART
ftr-415	2094	23	change	change	VERB
ftr-415	2094	24	significantly	significantly	ADV
ftr-415	2094	25	at	at	ADP
ftr-415	2094	26	about	about	ADV
ftr-415	2094	27	the	the	DET
ftr-415	2094	28	same	same	ADJ
ftr-415	2094	29	time	time	NOUN
ftr-415	2094	30	in	in	ADP
ftr-415	2094	31	opposite	opposite	ADJ
ftr-415	2094	32	directions	direction	NOUN
ftr-415	2094	33	;	;	PUNCT
ftr-415	2094	34	(	(	PUNCT
ftr-415	2094	35	11	11	X
ftr-415	2094	36	)	)	PUNCT
ftr-415	2094	37	notice	notice	VERB
ftr-415	2094	38	2000	2000	NUM
ftr-415	2094	39	-	-	SYM
ftr-415	2094	40	44	44	NUM
ftr-415	2094	41	,	,	PUNCT
ftr-415	2094	42	2000	2000	NUM
ftr-415	2094	43	-	-	SYM
ftr-415	2094	44	2	2	NUM
ftr-415	2094	45	c.b	c.b	PROPN
ftr-415	2094	46	.	.	PROPN
ftr-415	2094	47	255	255	NUM
ftr-415	2094	48	,	,	PUNCT
ftr-415	2094	49	transactions	transaction	NOUN
ftr-415	2094	50	generating	generating	NOUN
ftr-415	2094	51	losses	loss	NOUN
ftr-415	2094	52	resulting	result	VERB
ftr-415	2094	53	from	from	ADP
ftr-415	2094	54	artificially	artificially	ADV
ftr-415	2094	55	inflating	inflate	VERB
ftr-415	2094	56	the	the	DET
ftr-415	2094	57	basis	basis	NOUN
ftr-415	2094	58	of	of	ADP
ftr-415	2094	59	partnership	partnership	NOUN
ftr-415	2094	60	interests	interest	NOUN
ftr-415	2094	61	;	;	PUNCT
ftr-415	2094	62	(	(	PUNCT
ftr-415	2094	63	12	12	X
ftr-415	2094	64	)	)	PUNCT
ftr-415	2094	65	notice	notice	VERB
ftr-415	2094	66	2000	2000	NUM
ftr-415	2094	67	-	-	SYM
ftr-415	2094	68	60	60	NUM
ftr-415	2094	69	,	,	PUNCT
ftr-415	2094	70	2000	2000	NUM
ftr-415	2094	71	-	-	SYM
ftr-415	2094	72	2	2	NUM
ftr-415	2094	73	c.b	c.b	PROPN
ftr-415	2094	74	.	.	PROPN
ftr-415	2094	75	568	568	NUM
ftr-415	2094	76	,	,	PUNCT
ftr-415	2094	77	transactions	transaction	NOUN
ftr-415	2094	78	involving	involve	VERB
ftr-415	2094	79	the	the	DET
ftr-415	2094	80	purchase	purchase	NOUN
ftr-415	2094	81	of	of	ADP
ftr-415	2094	82	a	a	DET
ftr-415	2094	83	parent	parent	NOUN
ftr-415	2094	84	corporation	corporation	NOUN
ftr-415	2094	85	's	's	PART
ftr-415	2094	86	stock	stock	NOUN
ftr-415	2094	87	by	by	ADP
ftr-415	2094	88	a	a	DET
ftr-415	2094	89	subsidiary	subsidiary	NOUN
ftr-415	2094	90	,	,	PUNCT
ftr-415	2094	91	a	a	DET
ftr-415	2094	92	subsequent	subsequent	ADJ
ftr-415	2094	93	transfer	transfer	NOUN
ftr-415	2094	94	of	of	ADP
ftr-415	2094	95	the	the	DET
ftr-415	2094	96	purchased	purchase	VERB
ftr-415	2094	97	parent	parent	NOUN
ftr-415	2094	98	stock	stock	NOUN
ftr-415	2094	99	from	from	ADP
ftr-415	2094	100	the	the	DET
ftr-415	2094	101	subsidiary	subsidiary	NOUN
ftr-415	2094	102	to	to	ADP
ftr-415	2094	103	the	the	DET
ftr-415	2094	104	parent	parent	NOUN
ftr-415	2094	105	's	's	PART
ftr-415	2094	106	employees	employee	NOUN
ftr-415	2094	107	,	,	PUNCT
ftr-415	2094	108	and	and	CCONJ
ftr-415	2094	109	the	the	DET
ftr-415	2094	110	eventual	eventual	ADJ
ftr-415	2094	111	liquidation	liquidation	NOUN
ftr-415	2094	112	or	or	CCONJ
ftr-415	2094	113	sale	sale	NOUN
ftr-415	2094	114	of	of	ADP
ftr-415	2094	115	the	the	DET
ftr-415	2094	116	subsidiary	subsidiary	NOUN
ftr-415	2094	117	;	;	PUNCT
ftr-415	2094	118	(	(	PUNCT
ftr-415	2094	119	13	13	X
ftr-415	2094	120	)	)	PUNCT
ftr-415	2094	121	notice	notice	VERB
ftr-415	2094	122	2000	2000	NUM
ftr-415	2094	123	-	-	SYM
ftr-415	2094	124	61	61	NUM
ftr-415	2094	125	,	,	PUNCT
ftr-415	2094	126	2000	2000	NUM
ftr-415	2094	127	-	-	SYM
ftr-415	2094	128	2	2	NUM
ftr-415	2094	129	c.b	c.b	PROPN
ftr-415	2094	130	.	.	PROPN
ftr-415	2094	131	659	659	NUM
ftr-415	2094	132	,	,	PUNCT
ftr-415	2094	133	transactions	transaction	NOUN
ftr-415	2094	134	purporting	purport	VERB
ftr-415	2094	135	to	to	PART
ftr-415	2094	136	apply	apply	VERB
ftr-415	2094	137	§	§	PROPN
ftr-415	2094	138	935	935	NUM
ftr-415	2094	139	to	to	ADP
ftr-415	2094	140	guamanian	guamanian	ADJ
ftr-415	2094	141	trusts	trust	NOUN
ftr-415	2094	142	;	;	PUNCT
ftr-415	2094	143	(	(	PUNCT
ftr-415	2094	144	14	14	X
ftr-415	2094	145	)	)	PUNCT
ftr-415	2094	146	notice	notice	VERB
ftr-415	2094	147	2001	2001	NUM
ftr-415	2094	148	-	-	SYM
ftr-415	2094	149	16	16	NUM
ftr-415	2094	150	,	,	PUNCT
ftr-415	2094	151	2001	2001	NUM
ftr-415	2094	152	-	-	SYM
ftr-415	2094	153	1	1	NUM
ftr-415	2094	154	c.b	c.b	PROPN
ftr-415	2094	155	.	.	PROPN
ftr-415	2094	156	730	730	NUM
ftr-415	2094	157	,	,	PUNCT
ftr-415	2094	158	intermediary	intermediary	ADJ
ftr-415	2094	159	sales	sale	NOUN
ftr-415	2094	160	transactions	transaction	NOUN
ftr-415	2094	161	;	;	PUNCT
ftr-415	2094	162	(	(	PUNCT
ftr-415	2094	163	15	15	X
ftr-415	2094	164	)	)	PUNCT
ftr-415	2094	165	notice	notice	NOUN
ftr-415	2094	166	2001	2001	NUM
ftr-415	2094	167	-	-	SYM
ftr-415	2094	168	17	17	NUM
ftr-415	2094	169	,	,	PUNCT
ftr-415	2094	170	2001	2001	NUM
ftr-415	2094	171	-	-	SYM
ftr-415	2094	172	1	1	NUM
ftr-415	2094	173	c.b	c.b	PROPN
ftr-415	2094	174	.	.	PROPN
ftr-415	2094	175	730	730	NUM
ftr-415	2094	176	,	,	PUNCT
ftr-415	2094	177	contingent	contingent	ADJ
ftr-415	2094	178	liability	liability	NOUN
ftr-415	2094	179	§	§	NOUN
ftr-415	2094	180	351	351	NUM
ftr-415	2094	181	transfer	transfer	NOUN
ftr-415	2094	182	transactions	transaction	NOUN
ftr-415	2094	183	;	;	PUNCT
ftr-415	2094	184	and	and	CCONJ
ftr-415	2094	185	(	(	PUNCT
ftr-415	2094	186	16	16	X
ftr-415	2094	187	)	)	PUNCT
ftr-415	2094	188	notice	notice	VERB
ftr-415	2094	189	2001	2001	NUM
ftr-415	2094	190	-	-	SYM
ftr-415	2094	191	45	45	NUM
ftr-415	2094	192	,	,	PUNCT
ftr-415	2094	193	2001	2001	NUM
ftr-415	2094	194	-	-	SYM
ftr-415	2094	195	2	2	NUM
ftr-415	2094	196	c.b	c.b	PROPN
ftr-415	2094	197	.	.	PROPN
ftr-415	2094	198	129	129	NUM
ftr-415	2094	199	(	(	PUNCT
ftr-415	2094	200	certain	certain	ADJ
ftr-415	2094	201	redemptions	redemption	NOUN
ftr-415	2094	202	of	of	ADP
ftr-415	2094	203	stock	stock	NOUN
ftr-415	2094	204	in	in	ADP
ftr-415	2094	205	transactions	transaction	NOUN
ftr-415	2094	206	not	not	PART
ftr-415	2094	207	subject	subject	ADJ
ftr-415	2094	208	to	to	ADP
ftr-415	2094	209	u.s	u.s	PROPN
ftr-415	2094	210	.	.	PROPN
ftr-415	2094	211	tax	tax	NOUN
ftr-415	2094	212	in	in	ADP
ftr-415	2094	213	which	which	PRON
ftr-415	2094	214	the	the	DET
ftr-415	2094	215	basis	basis	NOUN
ftr-415	2094	216	of	of	ADP
ftr-415	2094	217	the	the	DET
ftr-415	2094	218	redeemed	redeem	VERB
ftr-415	2094	219	stock	stock	NOUN
ftr-415	2094	220	purports	purport	NOUN
ftr-415	2094	221	to	to	PART
ftr-415	2094	222	shift	shift	VERB
ftr-415	2094	223	to	to	ADP
ftr-415	2094	224	a	a	DET
ftr-415	2094	225	u.s	u.s	PROPN
ftr-415	2094	226	.	.	PROPN
ftr-415	2094	227	taxpayer	taxpayer	PROPN
ftr-415	2094	228	.	.	PUNCT
ftr-415	2095	1	2	2	X
ftr-415	2095	2	.	.	X
ftr-415	2095	3	loan	loan	NOUN
ftr-415	2095	4	assumption	assumption	NOUN
ftr-415	2095	5	agreement	agreement	NOUN
ftr-415	2095	6	used	use	VERB
ftr-415	2095	7	to	to	PART
ftr-415	2095	8	claim	claim	VERB
ftr-415	2095	9	an	an	DET
ftr-415	2095	10	inflated	inflated	ADJ
ftr-415	2095	11	basis	basis	NOUN
ftr-415	2095	12	in	in	ADP
ftr-415	2095	13	assets	asset	NOUN
ftr-415	2095	14	.	.	PUNCT
ftr-415	2096	1	notice	notice	VERB
ftr-415	2096	2	2002	2002	NUM
ftr-415	2096	3	-	-	SYM
ftr-415	2096	4	21	21	NUM
ftr-415	2096	5	,	,	PUNCT
ftr-415	2096	6	2002	2002	NUM
ftr-415	2096	7	-	-	SYM
ftr-415	2096	8	14	14	NUM
ftr-415	2096	9	i.r.b	i.r.b	NOUN
ftr-415	2096	10	.	.	PUNCT
ftr-415	2097	1	730	730	NUM
ftr-415	2097	2	(	(	PUNCT
ftr-415	2097	3	3/18/02	3/18/02	NUM
ftr-415	2097	4	)	)	PUNCT
ftr-415	2097	5	.	.	PUNCT
ftr-415	2098	1	this	this	DET
ftr-415	2098	2	notice	notice	NOUN
ftr-415	2098	3	adds	add	VERB
ftr-415	2098	4	to	to	ADP
ftr-415	2098	5	the	the	DET
ftr-415	2098	6	list	list	NOUN
ftr-415	2098	7	of	of	ADP
ftr-415	2098	8	“	"	PUNCT
ftr-415	2098	9	listed	list	VERB
ftr-415	2098	10	transactions	transaction	NOUN
ftr-415	2098	11	”	"	PUNCT
ftr-415	2098	12	one	one	NUM
ftr-415	2098	13	where	where	SCONJ
ftr-415	2098	14	the	the	DET
ftr-415	2098	15	taxpayer	taxpayer	NOUN
ftr-415	2098	16	uses	use	VERB
ftr-415	2098	17	a	a	DET
ftr-415	2098	18	loan	loan	NOUN
ftr-415	2098	19	assumption	assumption	NOUN
ftr-415	2098	20	agreement	agreement	NOUN
ftr-415	2098	21	to	to	PART
ftr-415	2098	22	claim	claim	VERB
ftr-415	2098	23	an	an	DET
ftr-415	2098	24	inflated	inflated	ADJ
ftr-415	2098	25	basis	basis	NOUN
ftr-415	2098	26	in	in	ADP
ftr-415	2098	27	assets	asset	NOUN
ftr-415	2098	28	acquired	acquire	VERB
ftr-415	2098	29	from	from	ADP
ftr-415	2098	30	a	a	DET
ftr-415	2098	31	tax	tax	NOUN
ftr-415	2098	32	-	-	PUNCT
ftr-415	2098	33	indifferent	indifferent	ADJ
ftr-415	2098	34	party	party	NOUN
ftr-415	2098	35	,	,	PUNCT
ftr-415	2098	36	and	and	CCONJ
ftr-415	2098	37	thus	thus	ADV
ftr-415	2098	38	generate	generate	VERB
ftr-415	2098	39	a	a	DET
ftr-415	2098	40	loss	loss	NOUN
ftr-415	2098	41	equal	equal	ADJ
ftr-415	2098	42	to	to	ADP
ftr-415	2098	43	the	the	DET
ftr-415	2098	44	excess	excess	NOUN
ftr-415	2098	45	of	of	ADP
ftr-415	2098	46	the	the	DET
ftr-415	2098	47	stated	state	VERB
ftr-415	2098	48	principal	principal	ADJ
ftr-415	2098	49	amount	amount	NOUN
ftr-415	2098	50	of	of	ADP
ftr-415	2098	51	the	the	DET
ftr-415	2098	52	loan	loan	NOUN
ftr-415	2098	53	over	over	ADP
ftr-415	2098	54	the	the	DET
ftr-415	2098	55	fair	fair	ADJ
ftr-415	2098	56	market	market	NOUN
ftr-415	2098	57	value	value	NOUN
ftr-415	2098	58	of	of	ADP
ftr-415	2098	59	the	the	DET
ftr-415	2098	60	acquired	acquire	VERB
ftr-415	2098	61	assets	asset	NOUN
ftr-415	2098	62	.	.	PUNCT
ftr-415	2099	1	the	the	DET
ftr-415	2099	2	tax	tax	NOUN
ftr-415	2099	3	-	-	PUNCT
ftr-415	2099	4	indifferent	indifferent	ADJ
ftr-415	2099	5	party	party	NOUN
ftr-415	2099	6	borrows	borrow	VERB
ftr-415	2099	7	money	money	NOUN
ftr-415	2099	8	on	on	ADP
ftr-415	2099	9	a	a	DET
ftr-415	2099	10	long	long	ADJ
ftr-415	2099	11	-	-	PUNCT
ftr-415	2099	12	term	term	NOUN
ftr-415	2099	13	basis	basis	NOUN
ftr-415	2099	14	and	and	CCONJ
ftr-415	2099	15	uses	use	VERB
ftr-415	2099	16	the	the	DET
ftr-415	2099	17	proceeds	proceed	NOUN
ftr-415	2099	18	to	to	PART
ftr-415	2099	19	purchase	purchase	VERB
ftr-415	2099	20	assets	asset	NOUN
ftr-415	2099	21	,	,	PUNCT
ftr-415	2099	22	which	which	PRON
ftr-415	2099	23	serve	serve	VERB
ftr-415	2099	24	as	as	ADP
ftr-415	2099	25	collateral	collateral	NOUN
ftr-415	2099	26	for	for	ADP
ftr-415	2099	27	the	the	DET
ftr-415	2099	28	loan	loan	NOUN
ftr-415	2099	29	.	.	PUNCT
ftr-415	2100	1	a	a	DET
ftr-415	2100	2	portion	portion	NOUN
ftr-415	2100	3	of	of	ADP
ftr-415	2100	4	the	the	DET
ftr-415	2100	5	assets	asset	NOUN
ftr-415	2100	6	are	be	AUX
ftr-415	2100	7	transferred	transfer	VERB
ftr-415	2100	8	to	to	ADP
ftr-415	2100	9	the	the	DET
ftr-415	2100	10	taxpayer	taxpayer	NOUN
ftr-415	2100	11	,	,	PUNCT
ftr-415	2100	12	who	who	PRON
ftr-415	2100	13	becomes	become	VERB
ftr-415	2100	14	a	a	DET
ftr-415	2100	15	co	co	NOUN
ftr-415	2100	16	-	-	NOUN
ftr-415	2100	17	obligor	obligor	ADJ
ftr-415	2100	18	on	on	ADP
ftr-415	2100	19	the	the	DET
ftr-415	2100	20	loan	loan	NOUN
ftr-415	2100	21	;	;	PUNCT
ftr-415	2100	22	the	the	DET
ftr-415	2100	23	fair	fair	ADJ
ftr-415	2100	24	market	market	NOUN
ftr-415	2100	25	value	value	NOUN
ftr-415	2100	26	of	of	ADP
ftr-415	2100	27	the	the	DET
ftr-415	2100	28	assets	asset	NOUN
ftr-415	2100	29	transferred	transfer	VERB
ftr-415	2100	30	equals	equal	VERB
ftr-415	2100	31	the	the	DET
ftr-415	2100	32	present	present	ADJ
ftr-415	2100	33	value	value	NOUN
ftr-415	2100	34	of	of	ADP
ftr-415	2100	35	the	the	DET
ftr-415	2100	36	loan	loan	NOUN
ftr-415	2100	37	’s	’s	PART
ftr-415	2100	38	principal	principal	ADJ
ftr-415	2100	39	payment	payment	NOUN
ftr-415	2100	40	at	at	ADP
ftr-415	2100	41	maturity	maturity	NOUN
ftr-415	2100	42	.	.	PUNCT
ftr-415	2101	1	taxpayer	taxpayer	NOUN
ftr-415	2101	2	then	then	ADV
ftr-415	2101	3	disposes	dispose	VERB
ftr-415	2101	4	of	of	ADP
ftr-415	2101	5	the	the	DET
ftr-415	2101	6	assets	asset	NOUN
ftr-415	2101	7	for	for	ADP
ftr-415	2101	8	their	their	PRON
ftr-415	2101	9	fair	fair	ADJ
ftr-415	2101	10	market	market	NOUN
ftr-415	2101	11	value	value	NOUN
ftr-415	2101	12	,	,	PUNCT
ftr-415	2101	13	and	and	CCONJ
ftr-415	2101	14	claims	claim	VERB
ftr-415	2101	15	a	a	DET
ftr-415	2101	16	loss	loss	NOUN
ftr-415	2101	17	for	for	ADP
ftr-415	2101	18	federal	federal	ADJ
ftr-415	2101	19	income	income	NOUN
ftr-415	2101	20	tax	tax	NOUN
ftr-415	2101	21	purposes	purpose	NOUN
ftr-415	2101	22	.	.	PUNCT
ftr-415	2102	1	3	3	X
ftr-415	2102	2	.	.	NOUN
ftr-415	2102	3	accrual	accrual	ADJ
ftr-415	2102	4	over	over	ADP
ftr-415	2102	5	the	the	DET
ftr-415	2102	6	term	term	NOUN
ftr-415	2102	7	of	of	ADP
ftr-415	2102	8	the	the	DET
ftr-415	2102	9	notional	notional	ADJ
ftr-415	2102	10	principal	principal	ADJ
ftr-415	2102	11	contract	contract	NOUN
ftr-415	2102	12	of	of	ADP
ftr-415	2102	13	the	the	DET
ftr-415	2102	14	noncontingent	noncontingent	NOUN
ftr-415	2102	15	component	component	NOUN
ftr-415	2102	16	of	of	ADP
ftr-415	2102	17	the	the	DET
ftr-415	2102	18	nonperiodic	nonperiodic	ADJ
ftr-415	2102	19	payment	payment	NOUN
ftr-415	2102	20	to	to	PART
ftr-415	2102	21	be	be	AUX
ftr-415	2102	22	received	receive	VERB
ftr-415	2102	23	at	at	ADP
ftr-415	2102	24	the	the	DET
ftr-415	2102	25	end	end	NOUN
ftr-415	2102	26	of	of	ADP
ftr-415	2102	27	the	the	DET
ftr-415	2102	28	term	term	NOUN
ftr-415	2102	29	is	be	AUX
ftr-415	2102	30	required	require	VERB
ftr-415	2102	31	.	.	PUNCT
ftr-415	2103	1	rev	rev	PROPN
ftr-415	2103	2	.	.	PROPN
ftr-415	2104	1	rul	rul	PROPN
ftr-415	2104	2	.	.	PUNCT
ftr-415	2104	3	2002	2002	NUM
ftr-415	2104	4	-	-	SYM
ftr-415	2104	5	30	30	NUM
ftr-415	2104	6	,	,	PUNCT
ftr-415	2104	7	2002	2002	NUM
ftr-415	2104	8	-	-	SYM
ftr-415	2104	9	21	21	NUM
ftr-415	2104	10	i.r.b	i.r.b	NOUN
ftr-415	2104	11	.	.	PUNCT
ftr-415	2105	1	971	971	NUM
ftr-415	2105	2	(	(	PUNCT
ftr-415	2105	3	5/28/02	5/28/02	NUM
ftr-415	2105	4	)	)	PUNCT
ftr-415	2105	5	.	.	PUNCT
ftr-415	2106	1	when	when	SCONJ
ftr-415	2106	2	a	a	DET
ftr-415	2106	3	notional	notional	ADJ
ftr-415	2106	4	principal	principal	ADJ
ftr-415	2106	5	contract	contract	NOUN
ftr-415	2106	6	provides	provide	VERB
ftr-415	2106	7	for	for	ADP
ftr-415	2106	8	payment	payment	NOUN
ftr-415	2106	9	comprised	comprise	VERB
ftr-415	2106	10	of	of	ADP
ftr-415	2106	11	noncontingent	noncontingent	NOUN
ftr-415	2106	12	and	and	CCONJ
ftr-415	2106	13	contingent	contingent	ADJ
ftr-415	2106	14	components	component	NOUN
ftr-415	2106	15	,	,	PUNCT
ftr-415	2106	16	the	the	DET
ftr-415	2106	17	appropriate	appropriate	ADJ
ftr-415	2106	18	method	method	NOUN
ftr-415	2106	19	for	for	ADP
ftr-415	2106	20	the	the	DET
ftr-415	2106	21	inclusion	inclusion	NOUN
ftr-415	2106	22	into	into	ADP
ftr-415	2106	23	income	income	NOUN
ftr-415	2106	24	or	or	CCONJ
ftr-415	2106	25	deduction	deduction	NOUN
ftr-415	2106	26	of	of	ADP
ftr-415	2106	27	the	the	DET
ftr-415	2106	28	noncontingent	noncontingent	NOUN
ftr-415	2106	29	component	component	NOUN
ftr-415	2106	30	of	of	ADP
ftr-415	2106	31	the	the	DET
ftr-415	2106	32	nonperiodic	nonperiodic	ADJ
ftr-415	2106	33	payment	payment	NOUN
ftr-415	2106	34	is	be	AUX
ftr-415	2106	35	over	over	ADP
ftr-415	2106	36	the	the	DET
ftr-415	2106	37	term	term	NOUN
ftr-415	2106	38	of	of	ADP
ftr-415	2106	39	the	the	DET
ftr-415	2106	40	npc	npc	NOUN
ftr-415	2106	41	.	.	PUNCT
ftr-415	2107	1	interest	interest	NOUN
ftr-415	2107	2	must	must	AUX
ftr-415	2107	3	also	also	ADV
ftr-415	2107	4	be	be	AUX
ftr-415	2107	5	accounted	account	VERB
ftr-415	2107	6	for	for	ADP
ftr-415	2107	7	in	in	ADP
ftr-415	2107	8	a	a	DET
ftr-415	2107	9	manner	manner	NOUN
ftr-415	2107	10	consistent	consistent	ADJ
ftr-415	2107	11	with	with	ADP
ftr-415	2107	12	regs	reg	NOUN
ftr-415	2107	13	.	.	PUNCT
ftr-415	2108	1	§	§	PROPN
ftr-415	2108	2	§	§	PROPN
ftr-415	2108	3	1.446	1.446	NUM
ftr-415	2108	4	-	-	SYM
ftr-415	2108	5	3(f)(2	3(f)(2	NUM
ftr-415	2108	6	)	)	PUNCT
ftr-415	2108	7	(	(	PUNCT
ftr-415	2108	8	ii	ii	NOUN
ftr-415	2108	9	)	)	PUNCT
ftr-415	2108	10	or	or	CCONJ
ftr-415	2108	11	(	(	PUNCT
ftr-415	2108	12	iii	iii	NOUN
ftr-415	2108	13	)	)	PUNCT
ftr-415	2108	14	,	,	PUNCT
ftr-415	2108	15	and	and	CCONJ
ftr-415	2108	16	1.446	1.446	NUM
ftr-415	2108	17	-	-	SYM
ftr-415	2108	18	3(g)(4	3(g)(4	NUM
ftr-415	2108	19	)	)	PUNCT
ftr-415	2108	20	.	.	PUNCT
ftr-415	2108	21	!	!	PUNCT
ftr-415	2109	1	taxpayer	taxpayer	PROPN
ftr-415	2109	2	agrees	agree	VERB
ftr-415	2109	3	to	to	PART
ftr-415	2109	4	make	make	VERB
ftr-415	2109	5	quarterly	quarterly	ADJ
ftr-415	2109	6	payments	payment	NOUN
ftr-415	2109	7	to	to	ADP
ftr-415	2109	8	counterparty	counterparty	NOUN
ftr-415	2109	9	based	base	VERB
ftr-415	2109	10	on	on	ADP
ftr-415	2109	11	the	the	DET
ftr-415	2109	12	3	3	NUM
ftr-415	2109	13	-	-	PUNCT
ftr-415	2109	14	month	month	NOUN
ftr-415	2109	15	libor	libor	NOUN
ftr-415	2109	16	multiplied	multiply	VERB
ftr-415	2109	17	by	by	ADP
ftr-415	2109	18	a	a	DET
ftr-415	2109	19	notional	notional	ADJ
ftr-415	2109	20	principal	principal	ADJ
ftr-415	2109	21	amount	amount	NOUN
ftr-415	2109	22	of	of	ADP
ftr-415	2109	23	$	$	SYM
ftr-415	2109	24	100	100	NUM
ftr-415	2109	25	million	million	NUM
ftr-415	2109	26	.	.	PUNCT
ftr-415	2110	1	in	in	ADP
ftr-415	2110	2	return	return	NOUN
ftr-415	2110	3	,	,	PUNCT
ftr-415	2110	4	at	at	ADP
ftr-415	2110	5	the	the	DET
ftr-415	2110	6	end	end	NOUN
ftr-415	2110	7	of	of	ADP
ftr-415	2110	8	18	18	NUM
ftr-415	2110	9	months	month	NOUN
ftr-415	2110	10	,	,	PUNCT
ftr-415	2110	11	the	the	DET
ftr-415	2110	12	counterparty	counterparty	NOUN
ftr-415	2110	13	will	will	AUX
ftr-415	2110	14	pay	pay	VERB
ftr-415	2110	15	taxpayer	taxpayer	NOUN
ftr-415	2110	16	6	6	NUM
ftr-415	2110	17	percent	percent	NOUN
ftr-415	2110	18	per	per	ADP
ftr-415	2110	19	year	year	NOUN
ftr-415	2110	20	multiplied	multiply	VERB
ftr-415	2110	21	by	by	ADP
ftr-415	2110	22	a	a	DET
ftr-415	2110	23	notional	notional	ADJ
ftr-415	2110	24	principal	principal	ADJ
ftr-415	2110	25	amount	amount	NOUN
ftr-415	2110	26	of	of	ADP
ftr-415	2110	27	$	$	SYM
ftr-415	2110	28	92	92	NUM
ftr-415	2110	29	million	million	NUM
ftr-415	2111	1	[	[	X
ftr-415	2111	2	or	or	CCONJ
ftr-415	2111	3	,	,	PUNCT
ftr-415	2111	4	$	$	SYM
ftr-415	2111	5	8,280,000	8,280,000	NUM
ftr-415	2111	6	]	]	PUNCT
ftr-415	2111	7	,	,	PUNCT
ftr-415	2111	8	and	and	CCONJ
ftr-415	2111	9	,	,	PUNCT
ftr-415	2111	10	in	in	ADP
ftr-415	2111	11	addition	addition	NOUN
ftr-415	2111	12	,	,	PUNCT
ftr-415	2111	13	the	the	DET
ftr-415	2111	14	counterparty	counterparty	NOUN
ftr-415	2111	15	will	will	AUX
ftr-415	2111	16	either	either	CCONJ
ftr-415	2111	17	pay	pay	VERB
ftr-415	2111	18	taxpayer	taxpayer	NOUN
ftr-415	2111	19	$	$	SYM
ftr-415	2111	20	8	8	NUM
ftr-415	2111	21	million	million	NUM
ftr-415	2111	22	times	time	NOUN
ftr-415	2111	23	the	the	DET
ftr-415	2111	24	percentage	percentage	NOUN
ftr-415	2111	25	increase	increase	NOUN
ftr-415	2111	26	2003	2003	NUM
ftr-415	2111	27	]	]	PUNCT
ftr-415	2111	28	recent	recent	ADJ
ftr-415	2111	29	developments	development	NOUN
ftr-415	2111	30	in	in	ADP
ftr-415	2111	31	federal	federal	ADJ
ftr-415	2111	32	income	income	NOUN
ftr-415	2111	33	taxation	taxation	NOUN
ftr-415	2111	34	155	155	NUM
ftr-415	2111	35	in	in	ADP
ftr-415	2111	36	the	the	DET
ftr-415	2111	37	stock	stock	NOUN
ftr-415	2111	38	index	index	NOUN
ftr-415	2111	39	,	,	PUNCT
ftr-415	2111	40	or	or	CCONJ
ftr-415	2111	41	taxpayer	taxpayer	NOUN
ftr-415	2111	42	will	will	AUX
ftr-415	2111	43	pay	pay	VERB
ftr-415	2111	44	the	the	DET
ftr-415	2111	45	counterparty	counterparty	NOUN
ftr-415	2111	46	$	$	SYM
ftr-415	2111	47	8	8	NUM
ftr-415	2111	48	million	million	NUM
ftr-415	2111	49	times	time	NOUN
ftr-415	2111	50	the	the	DET
ftr-415	2111	51	percentage	percentage	NOUN
ftr-415	2111	52	decrease	decrease	NOUN
ftr-415	2111	53	in	in	ADP
ftr-415	2111	54	the	the	DET
ftr-415	2111	55	stock	stock	NOUN
ftr-415	2111	56	index	index	NOUN
ftr-415	2111	57	.	.	PUNCT
ftr-415	2112	1	the	the	DET
ftr-415	2112	2	ruling	ruling	NOUN
ftr-415	2112	3	holds	hold	VERB
ftr-415	2112	4	that	that	SCONJ
ftr-415	2112	5	,	,	PUNCT
ftr-415	2112	6	to	to	PART
ftr-415	2112	7	offset	offset	VERB
ftr-415	2112	8	the	the	DET
ftr-415	2112	9	taxpayer	taxpayer	NOUN
ftr-415	2112	10	’s	’s	PART
ftr-415	2112	11	deductible	deductible	ADJ
ftr-415	2112	12	quarterly	quarterly	ADJ
ftr-415	2112	13	payments	payment	NOUN
ftr-415	2112	14	,	,	PUNCT
ftr-415	2112	15	the	the	DET
ftr-415	2112	16	taxpayer	taxpayer	NOUN
ftr-415	2112	17	must	must	AUX
ftr-415	2112	18	ratably	ratably	ADV
ftr-415	2112	19	accrue	accrue	VERB
ftr-415	2112	20	over	over	ADP
ftr-415	2112	21	the	the	DET
ftr-415	2112	22	18	18	NUM
ftr-415	2112	23	-	-	PUNCT
ftr-415	2112	24	month	month	NOUN
ftr-415	2112	25	term	term	NOUN
ftr-415	2112	26	the	the	DET
ftr-415	2112	27	$	$	SYM
ftr-415	2112	28	8,280,000	8,280,000	NUM
ftr-415	2112	29	that	that	DET
ftr-415	2112	30	taxpayer	taxpayer	NOUN
ftr-415	2112	31	will	will	AUX
ftr-415	2112	32	receive	receive	VERB
ftr-415	2112	33	from	from	ADP
ftr-415	2112	34	the	the	DET
ftr-415	2112	35	counterparty	counterparty	NOUN
ftr-415	2112	36	at	at	ADP
ftr-415	2112	37	the	the	DET
ftr-415	2112	38	end	end	NOUN
ftr-415	2112	39	of	of	ADP
ftr-415	2112	40	the	the	DET
ftr-415	2112	41	term	term	NOUN
ftr-415	2112	42	.	.	PUNCT
ftr-415	2113	1	a.	a.	NOUN
ftr-415	2114	1	an	an	DET
ftr-415	2114	2	arrangement	arrangement	NOUN
ftr-415	2114	3	similar	similar	ADJ
ftr-415	2114	4	to	to	ADP
ftr-415	2114	5	that	that	PRON
ftr-415	2114	6	of	of	ADP
ftr-415	2114	7	rev	rev	PROPN
ftr-415	2114	8	.	.	PROPN
ftr-415	2114	9	rul	rul	PROPN
ftr-415	2114	10	.	.	PUNCT
ftr-415	2114	11	2002	2002	NUM
ftr-415	2114	12	-	-	SYM
ftr-415	2114	13	30	30	NUM
ftr-415	2114	14	is	be	AUX
ftr-415	2114	15	identified	identify	VERB
ftr-415	2114	16	as	as	ADP
ftr-415	2114	17	a	a	DET
ftr-415	2114	18	listed	list	VERB
ftr-415	2114	19	tax	tax	NOUN
ftr-415	2114	20	shelter	shelter	NOUN
ftr-415	2114	21	.	.	PUNCT
ftr-415	2115	1	notice	notice	VERB
ftr-415	2115	2	2002	2002	NUM
ftr-415	2115	3	-	-	SYM
ftr-415	2115	4	35	35	NUM
ftr-415	2115	5	,	,	PUNCT
ftr-415	2115	6	2002	2002	NUM
ftr-415	2115	7	-	-	SYM
ftr-415	2115	8	21	21	NUM
ftr-415	2115	9	i.r.b	i.r.b	NOUN
ftr-415	2115	10	.	.	PUNCT
ftr-415	2116	1	992	992	NUM
ftr-415	2116	2	(	(	PUNCT
ftr-415	2116	3	5/28/02	5/28/02	NUM
ftr-415	2116	4	)	)	PUNCT
ftr-415	2116	5	.	.	PUNCT
ftr-415	2117	1	the	the	DET
ftr-415	2117	2	transaction	transaction	NOUN
ftr-415	2117	3	in	in	ADP
ftr-415	2117	4	this	this	DET
ftr-415	2117	5	notice	notice	NOUN
ftr-415	2117	6	involves	involve	VERB
ftr-415	2117	7	the	the	DET
ftr-415	2117	8	use	use	NOUN
ftr-415	2117	9	of	of	ADP
ftr-415	2117	10	a	a	DET
ftr-415	2117	11	notional	notional	ADJ
ftr-415	2117	12	principal	principal	ADJ
ftr-415	2117	13	contract	contract	NOUN
ftr-415	2117	14	to	to	PART
ftr-415	2117	15	claim	claim	VERB
ftr-415	2117	16	current	current	ADJ
ftr-415	2117	17	deductions	deduction	NOUN
ftr-415	2117	18	for	for	ADP
ftr-415	2117	19	periodic	periodic	ADJ
ftr-415	2117	20	payments	payment	NOUN
ftr-415	2117	21	made	make	VERB
ftr-415	2117	22	by	by	ADP
ftr-415	2117	23	a	a	DET
ftr-415	2117	24	taxpayer	taxpayer	NOUN
ftr-415	2117	25	,	,	PUNCT
ftr-415	2117	26	while	while	SCONJ
ftr-415	2117	27	disregarding	disregard	VERB
ftr-415	2117	28	the	the	DET
ftr-415	2117	29	accrual	accrual	ADJ
ftr-415	2117	30	of	of	ADP
ftr-415	2117	31	a	a	DET
ftr-415	2117	32	right	right	NOUN
ftr-415	2117	33	to	to	PART
ftr-415	2117	34	receive	receive	VERB
ftr-415	2117	35	offsetting	offset	VERB
ftr-415	2117	36	payments	payment	NOUN
ftr-415	2117	37	in	in	ADP
ftr-415	2117	38	the	the	DET
ftr-415	2117	39	future	future	NOUN
ftr-415	2117	40	.	.	PUNCT
ftr-415	2118	1	under	under	ADP
ftr-415	2118	2	the	the	DET
ftr-415	2118	3	npc	npc	NOUN
ftr-415	2118	4	,	,	PUNCT
ftr-415	2118	5	taxpayer	taxpayer	NOUN
ftr-415	2118	6	is	be	AUX
ftr-415	2118	7	required	require	VERB
ftr-415	2118	8	to	to	PART
ftr-415	2118	9	make	make	VERB
ftr-415	2118	10	periodic	periodic	ADJ
ftr-415	2118	11	payments	payment	NOUN
ftr-415	2118	12	to	to	ADP
ftr-415	2118	13	a	a	DET
ftr-415	2118	14	counterparty	counterparty	NOUN
ftr-415	2118	15	at	at	ADP
ftr-415	2118	16	regular	regular	ADJ
ftr-415	2118	17	intervals	interval	NOUN
ftr-415	2118	18	of	of	ADP
ftr-415	2118	19	one	one	NUM
ftr-415	2118	20	year	year	NOUN
ftr-415	2118	21	or	or	CCONJ
ftr-415	2118	22	less	less	ADV
ftr-415	2118	23	based	base	VERB
ftr-415	2118	24	on	on	ADP
ftr-415	2118	25	a	a	DET
ftr-415	2118	26	fixed	fix	VERB
ftr-415	2118	27	or	or	CCONJ
ftr-415	2118	28	floating	float	VERB
ftr-415	2118	29	rate	rate	NOUN
ftr-415	2118	30	index	index	NOUN
ftr-415	2118	31	.	.	PUNCT
ftr-415	2119	1	in	in	ADP
ftr-415	2119	2	return	return	NOUN
ftr-415	2119	3	,	,	PUNCT
ftr-415	2119	4	the	the	DET
ftr-415	2119	5	counterparty	counterparty	NOUN
ftr-415	2119	6	is	be	AUX
ftr-415	2119	7	required	require	VERB
ftr-415	2119	8	to	to	PART
ftr-415	2119	9	make	make	VERB
ftr-415	2119	10	a	a	DET
ftr-415	2119	11	single	single	ADJ
ftr-415	2119	12	payment	payment	NOUN
ftr-415	2119	13	at	at	ADP
ftr-415	2119	14	the	the	DET
ftr-415	2119	15	end	end	NOUN
ftr-415	2119	16	of	of	ADP
ftr-415	2119	17	the	the	DET
ftr-415	2119	18	term	term	NOUN
ftr-415	2119	19	of	of	ADP
ftr-415	2119	20	the	the	DET
ftr-415	2119	21	npc	npc	NOUN
ftr-415	2119	22	that	that	PRON
ftr-415	2119	23	consists	consist	VERB
ftr-415	2119	24	of	of	ADP
ftr-415	2119	25	a	a	DET
ftr-415	2119	26	noncontingent	noncontingent	NOUN
ftr-415	2119	27	component	component	NOUN
ftr-415	2119	28	and	and	CCONJ
ftr-415	2119	29	a	a	DET
ftr-415	2119	30	contingent	contingent	ADJ
ftr-415	2119	31	component	component	NOUN
ftr-415	2119	32	.	.	PUNCT
ftr-415	2120	1	the	the	DET
ftr-415	2120	2	noncontingent	noncontingent	NOUN
ftr-415	2120	3	component	component	NOUN
ftr-415	2120	4	,	,	PUNCT
ftr-415	2120	5	which	which	PRON
ftr-415	2120	6	is	be	AUX
ftr-415	2120	7	relatively	relatively	ADV
ftr-415	2120	8	large	large	ADJ
ftr-415	2120	9	in	in	ADP
ftr-415	2120	10	comparison	comparison	NOUN
ftr-415	2120	11	to	to	ADP
ftr-415	2120	12	the	the	DET
ftr-415	2120	13	contingent	contingent	NOUN
ftr-415	2120	14	component	component	NOUN
ftr-415	2120	15	,	,	PUNCT
ftr-415	2120	16	may	may	AUX
ftr-415	2120	17	be	be	AUX
ftr-415	2120	18	based	base	VERB
ftr-415	2120	19	upon	upon	SCONJ
ftr-415	2120	20	a	a	DET
ftr-415	2120	21	fixed	fix	VERB
ftr-415	2120	22	or	or	CCONJ
ftr-415	2120	23	floating	float	VERB
ftr-415	2120	24	interest	interest	NOUN
ftr-415	2120	25	rate	rate	NOUN
ftr-415	2120	26	;	;	PUNCT
ftr-415	2120	27	the	the	DET
ftr-415	2120	28	contingent	contingent	NOUN
ftr-415	2120	29	component	component	NOUN
ftr-415	2120	30	may	may	AUX
ftr-415	2120	31	reflect	reflect	VERB
ftr-415	2120	32	changes	change	NOUN
ftr-415	2120	33	in	in	ADP
ftr-415	2120	34	the	the	DET
ftr-415	2120	35	value	value	NOUN
ftr-415	2120	36	of	of	ADP
ftr-415	2120	37	a	a	DET
ftr-415	2120	38	stock	stock	NOUN
ftr-415	2120	39	index	index	NOUN
ftr-415	2120	40	or	or	CCONJ
ftr-415	2120	41	currency	currency	NOUN
ftr-415	2120	42	.	.	PUNCT
ftr-415	2120	43	!	!	PUNCT
ftr-415	2121	1	this	this	DET
ftr-415	2121	2	transaction	transaction	NOUN
ftr-415	2121	3	may	may	AUX
ftr-415	2121	4	be	be	AUX
ftr-415	2121	5	entered	enter	VERB
ftr-415	2121	6	into	into	ADP
ftr-415	2121	7	without	without	ADP
ftr-415	2121	8	any	any	DET
ftr-415	2121	9	initial	initial	ADJ
ftr-415	2121	10	cash	cash	NOUN
ftr-415	2121	11	investment	investment	NOUN
ftr-415	2121	12	by	by	ADP
ftr-415	2121	13	the	the	DET
ftr-415	2121	14	taxpayer	taxpayer	NOUN
ftr-415	2121	15	.	.	PUNCT
ftr-415	2122	1	the	the	DET
ftr-415	2122	2	counterparty	counterparty	NOUN
ftr-415	2122	3	may	may	AUX
ftr-415	2122	4	lend	lend	VERB
ftr-415	2122	5	the	the	DET
ftr-415	2122	6	money	money	NOUN
ftr-415	2122	7	to	to	ADP
ftr-415	2122	8	the	the	DET
ftr-415	2122	9	taxpayer	taxpayer	NOUN
ftr-415	2122	10	,	,	PUNCT
ftr-415	2122	11	who	who	PRON
ftr-415	2122	12	pays	pay	VERB
ftr-415	2122	13	it	it	PRON
ftr-415	2122	14	back	back	ADV
ftr-415	2122	15	in	in	ADP
ftr-415	2122	16	installments	installment	NOUN
ftr-415	2122	17	as	as	ADP
ftr-415	2122	18	purportedly	purportedly	ADV
ftr-415	2122	19	deductible	deductible	ADJ
ftr-415	2122	20	payments	payment	NOUN
ftr-415	2122	21	.	.	PUNCT
ftr-415	2123	1	the	the	DET
ftr-415	2123	2	taxpayer	taxpayer	NOUN
ftr-415	2123	3	may	may	AUX
ftr-415	2123	4	engage	engage	VERB
ftr-415	2123	5	in	in	ADP
ftr-415	2123	6	other	other	ADJ
ftr-415	2123	7	transactions	transaction	NOUN
ftr-415	2123	8	,	,	PUNCT
ftr-415	2123	9	such	such	ADJ
ftr-415	2123	10	as	as	ADP
ftr-415	2123	11	interest	interest	NOUN
ftr-415	2123	12	rate	rate	NOUN
ftr-415	2123	13	collars	collar	NOUN
ftr-415	2123	14	,	,	PUNCT
ftr-415	2123	15	for	for	ADP
ftr-415	2123	16	purposes	purpose	NOUN
ftr-415	2123	17	of	of	ADP
ftr-415	2123	18	limiting	limit	VERB
ftr-415	2123	19	risk	risk	NOUN
ftr-415	2123	20	with	with	ADP
ftr-415	2123	21	respect	respect	NOUN
ftr-415	2123	22	to	to	ADP
ftr-415	2123	23	the	the	DET
ftr-415	2123	24	npc	npc	NOUN
ftr-415	2123	25	transaction	transaction	NOUN
ftr-415	2123	26	.	.	PUNCT
ftr-415	2123	27	!	!	PUNCT
ftr-415	2124	1	taxpayer	taxpayer	NOUN
ftr-415	2124	2	seeks	seek	VERB
ftr-415	2124	3	to	to	PART
ftr-415	2124	4	deduct	deduct	VERB
ftr-415	2124	5	the	the	DET
ftr-415	2124	6	ratable	ratable	ADJ
ftr-415	2124	7	daily	daily	ADJ
ftr-415	2124	8	portion	portion	NOUN
ftr-415	2124	9	of	of	ADP
ftr-415	2124	10	each	each	DET
ftr-415	2124	11	periodic	periodic	ADJ
ftr-415	2124	12	payment	payment	NOUN
ftr-415	2124	13	to	to	ADP
ftr-415	2124	14	which	which	PRON
ftr-415	2124	15	that	that	DET
ftr-415	2124	16	portion	portion	NOUN
ftr-415	2124	17	relates	relate	VERB
ftr-415	2124	18	,	,	PUNCT
ftr-415	2124	19	but	but	CCONJ
ftr-415	2124	20	taxpayer	taxpayer	NOUN
ftr-415	2124	21	does	do	AUX
ftr-415	2124	22	not	not	PART
ftr-415	2124	23	accrue	accrue	VERB
ftr-415	2124	24	income	income	NOUN
ftr-415	2124	25	with	with	ADP
ftr-415	2124	26	respect	respect	NOUN
ftr-415	2124	27	to	to	ADP
ftr-415	2124	28	the	the	DET
ftr-415	2124	29	nonperiodic	nonperiodic	ADJ
ftr-415	2124	30	payment	payment	NOUN
ftr-415	2124	31	until	until	ADP
ftr-415	2124	32	the	the	DET
ftr-415	2124	33	year	year	NOUN
ftr-415	2124	34	the	the	DET
ftr-415	2124	35	payment	payment	NOUN
ftr-415	2124	36	is	be	AUX
ftr-415	2124	37	received	receive	VERB
ftr-415	2124	38	.	.	PUNCT
ftr-415	2124	39	!	!	PUNCT
ftr-415	2125	1	the	the	DET
ftr-415	2125	2	proper	proper	ADJ
ftr-415	2125	3	treatment	treatment	NOUN
ftr-415	2125	4	of	of	ADP
ftr-415	2125	5	the	the	DET
ftr-415	2125	6	payments	payment	NOUN
ftr-415	2125	7	is	be	AUX
ftr-415	2125	8	that	that	SCONJ
ftr-415	2125	9	the	the	DET
ftr-415	2125	10	nonperiodic	nonperiodic	ADJ
ftr-415	2125	11	payment	payment	NOUN
ftr-415	2125	12	to	to	PART
ftr-415	2125	13	be	be	AUX
ftr-415	2125	14	received	receive	VERB
ftr-415	2125	15	by	by	ADP
ftr-415	2125	16	the	the	DET
ftr-415	2125	17	taxpayer	taxpayer	NOUN
ftr-415	2125	18	at	at	ADP
ftr-415	2125	19	the	the	DET
ftr-415	2125	20	end	end	NOUN
ftr-415	2125	21	of	of	ADP
ftr-415	2125	22	the	the	DET
ftr-415	2125	23	term	term	NOUN
ftr-415	2125	24	of	of	ADP
ftr-415	2125	25	the	the	DET
ftr-415	2125	26	npc	npc	NOUN
ftr-415	2125	27	must	must	AUX
ftr-415	2125	28	be	be	AUX
ftr-415	2125	29	accrued	accrue	VERB
ftr-415	2125	30	ratably	ratably	ADV
ftr-415	2125	31	over	over	ADP
ftr-415	2125	32	the	the	DET
ftr-415	2125	33	term	term	NOUN
ftr-415	2125	34	of	of	ADP
ftr-415	2125	35	the	the	DET
ftr-415	2125	36	npc	npc	NOUN
ftr-415	2125	37	,	,	PUNCT
ftr-415	2125	38	as	as	SCONJ
ftr-415	2125	39	set	set	VERB
ftr-415	2125	40	forth	forth	ADV
ftr-415	2125	41	in	in	ADP
ftr-415	2125	42	rev	rev	PROPN
ftr-415	2125	43	.	.	PROPN
ftr-415	2125	44	rul	rul	PROPN
ftr-415	2125	45	.	.	PUNCT
ftr-415	2125	46	2002	2002	NUM
ftr-415	2125	47	-	-	SYM
ftr-415	2125	48	30	30	NUM
ftr-415	2125	49	.	.	PUNCT
ftr-415	2125	50	!	!	PUNCT
ftr-415	2126	1	transactions	transaction	NOUN
ftr-415	2126	2	that	that	PRON
ftr-415	2126	3	are	be	AUX
ftr-415	2126	4	the	the	DET
ftr-415	2126	5	same	same	ADJ
ftr-415	2126	6	as	as	ADP
ftr-415	2126	7	,	,	PUNCT
ftr-415	2126	8	or	or	CCONJ
ftr-415	2126	9	substantially	substantially	ADV
ftr-415	2126	10	similar	similar	ADJ
ftr-415	2126	11	to	to	ADP
ftr-415	2126	12	,	,	PUNCT
ftr-415	2126	13	the	the	DET
ftr-415	2126	14	transaction	transaction	NOUN
ftr-415	2126	15	described	describe	VERB
ftr-415	2126	16	are	be	AUX
ftr-415	2126	17	identified	identify	VERB
ftr-415	2126	18	as	as	ADP
ftr-415	2126	19	“	"	PUNCT
ftr-415	2126	20	listed	list	VERB
ftr-415	2126	21	transactions	transaction	NOUN
ftr-415	2126	22	”	"	PUNCT
ftr-415	2126	23	for	for	ADP
ftr-415	2126	24	purposes	purpose	NOUN
ftr-415	2126	25	of	of	ADP
ftr-415	2126	26	temp	temp	NOUN
ftr-415	2126	27	.	.	PUNCT
ftr-415	2127	1	regs	regs	PROPN
ftr-415	2127	2	.	.	PUNCT
ftr-415	2128	1	§	§	PROPN
ftr-415	2128	2	§	§	PROPN
ftr-415	2128	3	1.6011	1.6011	NUM
ftr-415	2128	4	-	-	PUNCT
ftr-415	2128	5	4t(b)(2	4t(b)(2	NUM
ftr-415	2128	6	)	)	PUNCT
ftr-415	2128	7	and	and	CCONJ
ftr-415	2128	8	301.60112t(b)(2	301.60112t(b)(2	NUM
ftr-415	2128	9	)	)	PUNCT
ftr-415	2128	10	.	.	PUNCT
ftr-415	2129	1	4	4	X
ftr-415	2129	2	.	.	X
ftr-415	2130	1	the	the	DET
ftr-415	2130	2	noncontingent	noncontingent	NOUN
ftr-415	2130	3	bond	bond	NOUN
ftr-415	2130	4	method	method	NOUN
ftr-415	2130	5	applies	apply	VERB
ftr-415	2130	6	to	to	ADP
ftr-415	2130	7	a	a	DET
ftr-415	2130	8	convertible	convertible	ADJ
ftr-415	2130	9	debt	debt	NOUN
ftr-415	2130	10	instrument	instrument	NOUN
ftr-415	2130	11	that	that	PRON
ftr-415	2130	12	also	also	ADV
ftr-415	2130	13	provides	provide	VERB
ftr-415	2130	14	for	for	ADP
ftr-415	2130	15	one	one	NUM
ftr-415	2130	16	or	or	CCONJ
ftr-415	2130	17	more	more	ADJ
ftr-415	2130	18	contingent	contingent	ADJ
ftr-415	2130	19	cash	cash	NOUN
ftr-415	2130	20	payments	payment	NOUN
ftr-415	2130	21	.	.	PUNCT
ftr-415	2131	1	rev	rev	PROPN
ftr-415	2131	2	.	.	PROPN
ftr-415	2132	1	rul	rul	PROPN
ftr-415	2132	2	.	.	PUNCT
ftr-415	2132	3	2002	2002	NUM
ftr-415	2132	4	-	-	SYM
ftr-415	2132	5	31	31	NUM
ftr-415	2132	6	,	,	PUNCT
ftr-415	2132	7	2002	2002	NUM
ftr-415	2132	8	-	-	SYM
ftr-415	2132	9	22	22	NUM
ftr-415	2132	10	i.r.b	i.r.b	NOUN
ftr-415	2132	11	.	.	PUNCT
ftr-415	2133	1	1023	1023	NUM
ftr-415	2133	2	(	(	PUNCT
ftr-415	2133	3	6/3/02	6/3/02	NUM
ftr-415	2133	4	)	)	PUNCT
ftr-415	2133	5	.	.	PUNCT
ftr-415	2134	1	the	the	DET
ftr-415	2134	2	noncontingent	noncontingent	NOUN
ftr-415	2134	3	bond	bond	NOUN
ftr-415	2134	4	method	method	NOUN
ftr-415	2134	5	described	describe	VERB
ftr-415	2134	6	in	in	ADP
ftr-415	2134	7	reg	reg	NOUN
ftr-415	2134	8	.	.	PUNCT
ftr-415	2135	1	§	§	PROPN
ftr-415	2135	2	1.1275	1.1275	NUM
ftr-415	2135	3	-	-	SYM
ftr-415	2135	4	4(b	4(b	NUM
ftr-415	2135	5	)	)	PUNCT
ftr-415	2135	6	applies	apply	VERB
ftr-415	2135	7	to	to	ADP
ftr-415	2135	8	a	a	DET
ftr-415	2135	9	debt	debt	NOUN
ftr-415	2135	10	instrument	instrument	NOUN
ftr-415	2135	11	that	that	PRON
ftr-415	2135	12	is	be	AUX
ftr-415	2135	13	convertible	convertible	ADJ
ftr-415	2135	14	into	into	ADP
ftr-415	2135	15	stock	stock	NOUN
ftr-415	2135	16	of	of	ADP
ftr-415	2135	17	the	the	DET
ftr-415	2135	18	issuer	issuer	NOUN
ftr-415	2135	19	and	and	CCONJ
ftr-415	2135	20	that	that	PRON
ftr-415	2135	21	also	also	ADV
ftr-415	2135	22	provides	provide	VERB
ftr-415	2135	23	for	for	ADP
ftr-415	2135	24	one	one	NUM
ftr-415	2135	25	or	or	CCONJ
ftr-415	2135	26	more	more	ADJ
ftr-415	2135	27	contingent	contingent	ADJ
ftr-415	2135	28	cash	cash	NOUN
ftr-415	2135	29	payments	payment	NOUN
ftr-415	2135	30	.	.	PUNCT
ftr-415	2136	1	the	the	DET
ftr-415	2136	2	comparable	comparable	ADJ
ftr-415	2136	3	yield	yield	NOUN
ftr-415	2136	4	is	be	AUX
ftr-415	2136	5	to	to	PART
ftr-415	2136	6	be	be	AUX
ftr-415	2136	7	determined	determine	VERB
ftr-415	2136	8	as	as	ADP
ftr-415	2136	9	that	that	DET
ftr-415	2136	10	yield	yield	NOUN
ftr-415	2136	11	at	at	ADP
ftr-415	2136	12	which	which	PRON
ftr-415	2136	13	the	the	DET
ftr-415	2136	14	issuer	issuer	NOUN
ftr-415	2136	15	would	would	AUX
ftr-415	2136	16	issue	issue	VERB
ftr-415	2136	17	a	a	DET
ftr-415	2136	18	fixed	fix	VERB
ftr-415	2136	19	rate	rate	NOUN
ftr-415	2136	20	nonconvertible	nonconvertible	ADJ
ftr-415	2136	21	debt	debt	NOUN
ftr-415	2136	22	instrument	instrument	NOUN
ftr-415	2136	23	,	,	PUNCT
ftr-415	2136	24	which	which	PRON
ftr-415	2136	25	is	be	AUX
ftr-415	2136	26	to	to	PART
ftr-415	2136	27	be	be	AUX
ftr-415	2136	28	used	use	VERB
ftr-415	2136	29	to	to	PART
ftr-415	2136	30	determine	determine	VERB
ftr-415	2136	31	the	the	DET
ftr-415	2136	32	accruals	accrual	NOUN
ftr-415	2136	33	of	of	ADP
ftr-415	2136	34	interest	interest	NOUN
ftr-415	2136	35	on	on	ADP
ftr-415	2136	36	the	the	DET
ftr-415	2136	37	instrument	instrument	NOUN
ftr-415	2136	38	.	.	PUNCT
ftr-415	2137	1	a.	a.	NOUN
ftr-415	2138	1	but	but	CCONJ
ftr-415	2138	2	not	not	PART
ftr-415	2138	3	an	an	DET
ftr-415	2138	4	arrangement	arrangement	NOUN
ftr-415	2138	5	similar	similar	ADJ
ftr-415	2138	6	to	to	PART
ftr-415	2138	7	rev	rev	VERB
ftr-415	2138	8	.	.	PUNCT
ftr-415	2138	9	rul	rul	NOUN
ftr-415	2138	10	.	.	PUNCT
ftr-415	2138	11	200231	200231	NUM
ftr-415	2138	12	.	.	PUNCT
ftr-415	2139	1	these	these	DET
ftr-415	2139	2	arrangements	arrangement	NOUN
ftr-415	2139	3	are	be	AUX
ftr-415	2139	4	merely	merely	ADV
ftr-415	2139	5	the	the	DET
ftr-415	2139	6	subject	subject	NOUN
ftr-415	2139	7	of	of	ADP
ftr-415	2139	8	an	an	DET
ftr-415	2139	9	invitation	invitation	NOUN
ftr-415	2139	10	for	for	ADP
ftr-415	2139	11	taxpayer	taxpayer	NOUN
ftr-415	2139	12	comments	comment	NOUN
ftr-415	2139	13	.	.	PUNCT
ftr-415	2140	1	notice	notice	VERB
ftr-415	2140	2	2002	2002	NUM
ftr-415	2140	3	-	-	SYM
ftr-415	2140	4	36	36	NUM
ftr-415	2140	5	,	,	PUNCT
ftr-415	2140	6	2002	2002	NUM
ftr-415	2140	7	-	-	SYM
ftr-415	2140	8	22	22	NUM
ftr-415	2140	9	i.r.b	i.r.b	NOUN
ftr-415	2140	10	.	.	PUNCT
ftr-415	2141	1	1029	1029	NUM
ftr-415	2141	2	(	(	PUNCT
ftr-415	2141	3	6/3/02	6/3/02	NUM
ftr-415	2141	4	)	)	PUNCT
ftr-415	2141	5	.	.	PUNCT
ftr-415	2142	1	the	the	DET
ftr-415	2142	2	service	service	NOUN
ftr-415	2142	3	and	and	CCONJ
ftr-415	2142	4	the	the	DET
ftr-415	2142	5	treasury	treasury	PROPN
ftr-415	2142	6	department	department	NOUN
ftr-415	2142	7	ask	ask	VERB
ftr-415	2142	8	for	for	ADP
ftr-415	2142	9	comments	comment	NOUN
ftr-415	2142	10	on	on	ADP
ftr-415	2142	11	the	the	DET
ftr-415	2142	12	treatment	treatment	NOUN
ftr-415	2142	13	of	of	ADP
ftr-415	2142	14	contingent	contingent	ADJ
ftr-415	2142	15	convertible	convertible	ADJ
ftr-415	2142	16	debt	debt	NOUN
ftr-415	2142	17	instruments	instrument	NOUN
ftr-415	2142	18	.	.	PUNCT
ftr-415	2143	1	5	5	X
ftr-415	2143	2	.	.	X
ftr-415	2143	3	rev	rev	PROPN
ftr-415	2143	4	.	.	PROPN
ftr-415	2144	1	rul	rul	PROPN
ftr-415	2144	2	.	.	PUNCT
ftr-415	2144	3	2002	2002	NUM
ftr-415	2144	4	-	-	SYM
ftr-415	2144	5	69	69	NUM
ftr-415	2144	6	,	,	PUNCT
ftr-415	2144	7	2002	2002	NUM
ftr-415	2144	8	-	-	SYM
ftr-415	2144	9	44	44	NUM
ftr-415	2144	10	i.r.b	i.r.b	NOUN
ftr-415	2144	11	.	.	PUNCT
ftr-415	2145	1	760	760	NUM
ftr-415	2145	2	(	(	PUNCT
ftr-415	2145	3	11/4/02	11/4/02	NUM
ftr-415	2145	4	)	)	PUNCT
ftr-415	2145	5	,	,	PUNCT
ftr-415	2145	6	modifying	modify	VERB
ftr-415	2145	7	and	and	CCONJ
ftr-415	2145	8	superseding	supersede	VERB
ftr-415	2145	9	rev	rev	PROPN
ftr-415	2145	10	.	.	PUNCT
ftr-415	2145	11	rul	rul	PROPN
ftr-415	2145	12	99	99	NUM
ftr-415	2145	13	-	-	SYM
ftr-415	2145	14	14	14	NUM
ftr-415	2145	15	,	,	PUNCT
ftr-415	2145	16	1999	1999	NUM
ftr-415	2145	17	-	-	SYM
ftr-415	2145	18	1	1	NUM
ftr-415	2145	19	c.b	c.b	PROPN
ftr-415	2145	20	.	.	PROPN
ftr-415	2145	21	385	385	NUM
ftr-415	2145	22	.	.	PUNCT
ftr-415	2146	1	a	a	DET
ftr-415	2146	2	taxpayer	taxpayer	NOUN
ftr-415	2146	3	may	may	AUX
ftr-415	2146	4	not	not	PART
ftr-415	2146	5	156	156	NUM
ftr-415	2146	6	florida	florida	PROPN
ftr-415	2146	7	tax	tax	NOUN
ftr-415	2146	8	review	review	NOUN
ftr-415	2146	9	[	[	X
ftr-415	2146	10	vol.6	vol.6	NUM
ftr-415	2146	11	:	:	PUNCT
ftr-415	2146	12	si	si	X
ftr-415	2146	13	currently	currently	ADV
ftr-415	2146	14	deduct	deduct	VERB
ftr-415	2146	15	rent	rent	NOUN
ftr-415	2146	16	under	under	ADP
ftr-415	2146	17	§	§	PROPN
ftr-415	2146	18	162	162	NUM
ftr-415	2146	19	or	or	CCONJ
ftr-415	2146	20	interest	interest	NOUN
ftr-415	2146	21	paid	pay	VERB
ftr-415	2146	22	or	or	CCONJ
ftr-415	2146	23	incurred	incur	VERB
ftr-415	2146	24	under	under	ADP
ftr-415	2146	25	§	§	PROPN
ftr-415	2146	26	163	163	NUM
ftr-415	2146	27	in	in	ADP
ftr-415	2146	28	connection	connection	NOUN
ftr-415	2146	29	with	with	ADP
ftr-415	2146	30	a	a	DET
ftr-415	2146	31	lease	lease	NOUN
ftr-415	2146	32	-	-	PUNCT
ftr-415	2146	33	in	in	ADP
ftr-415	2146	34	/	/	SYM
ftr-415	2146	35	lease	lease	NOUN
ftr-415	2146	36	-	-	PUNCT
ftr-415	2146	37	out	out	ADP
ftr-415	2146	38	transaction	transaction	NOUN
ftr-415	2146	39	(	(	PUNCT
ftr-415	2146	40	lilo	lilo	ADJ
ftr-415	2146	41	)	)	PUNCT
ftr-415	2146	42	.	.	PUNCT
ftr-415	2147	1	6	6	X
ftr-415	2147	2	.	.	X
ftr-415	2147	3	another	another	DET
ftr-415	2147	4	listed	list	VERB
ftr-415	2147	5	tax	tax	NOUN
ftr-415	2147	6	shelter	shelter	NOUN
ftr-415	2147	7	–	–	PUNCT
ftr-415	2147	8	this	this	DET
ftr-415	2147	9	time	time	NOUN
ftr-415	2147	10	an	an	DET
ftr-415	2147	11	individual	individual	ADJ
ftr-415	2147	12	tax	tax	NOUN
ftr-415	2147	13	shelter	shelter	NOUN
ftr-415	2147	14	.	.	PUNCT
ftr-415	2148	1	notice	notice	VERB
ftr-415	2148	2	2002	2002	NUM
ftr-415	2148	3	-	-	SYM
ftr-415	2148	4	65	65	NUM
ftr-415	2148	5	,	,	PUNCT
ftr-415	2148	6	2002	2002	NUM
ftr-415	2148	7	-	-	SYM
ftr-415	2148	8	41	41	NUM
ftr-415	2148	9	i.r.b	i.r.b	NOUN
ftr-415	2148	10	.	.	PUNCT
ftr-415	2149	1	690	690	NUM
ftr-415	2149	2	(	(	PUNCT
ftr-415	2149	3	10/15/02	10/15/02	NUM
ftr-415	2149	4	)	)	PUNCT
ftr-415	2149	5	.	.	PUNCT
ftr-415	2150	1	this	this	DET
ftr-415	2150	2	notice	notice	NOUN
ftr-415	2150	3	adds	add	VERB
ftr-415	2150	4	to	to	ADP
ftr-415	2150	5	the	the	DET
ftr-415	2150	6	list	list	NOUN
ftr-415	2150	7	of	of	ADP
ftr-415	2150	8	“	"	PUNCT
ftr-415	2150	9	listed	list	VERB
ftr-415	2150	10	transactions	transaction	NOUN
ftr-415	2150	11	”	"	PUNCT
ftr-415	2150	12	a	a	DET
ftr-415	2150	13	tax	tax	NOUN
ftr-415	2150	14	shelter	shelter	NOUN
ftr-415	2150	15	involving	involve	VERB
ftr-415	2150	16	a	a	DET
ftr-415	2150	17	straddle	straddle	NOUN
ftr-415	2150	18	entered	enter	VERB
ftr-415	2150	19	into	into	ADP
ftr-415	2150	20	by	by	ADP
ftr-415	2150	21	an	an	DET
ftr-415	2150	22	s	s	NOUN
ftr-415	2150	23	corporation	corporation	NOUN
ftr-415	2150	24	or	or	CCONJ
ftr-415	2150	25	partnership	partnership	NOUN
ftr-415	2150	26	,	,	PUNCT
ftr-415	2150	27	with	with	ADP
ftr-415	2150	28	one	one	NUM
ftr-415	2150	29	or	or	CCONJ
ftr-415	2150	30	more	more	ADV
ftr-415	2150	31	transitory	transitory	ADJ
ftr-415	2150	32	shareholders	shareholder	NOUN
ftr-415	2150	33	or	or	CCONJ
ftr-415	2150	34	partners	partner	NOUN
ftr-415	2150	35	.	.	PUNCT
ftr-415	2151	1	the	the	DET
ftr-415	2151	2	entity	entity	NOUN
ftr-415	2151	3	closes	close	VERB
ftr-415	2151	4	the	the	DET
ftr-415	2151	5	gain	gain	NOUN
ftr-415	2151	6	leg	leg	NOUN
ftr-415	2151	7	,	,	PUNCT
ftr-415	2151	8	and	and	CCONJ
ftr-415	2151	9	passes	pass	VERB
ftr-415	2151	10	through	through	ADP
ftr-415	2151	11	the	the	DET
ftr-415	2151	12	gain	gain	NOUN
ftr-415	2151	13	,	,	PUNCT
ftr-415	2151	14	redeems	redeem	VERB
ftr-415	2151	15	some	some	DET
ftr-415	2151	16	shareholders	shareholder	NOUN
ftr-415	2151	17	or	or	CCONJ
ftr-415	2151	18	partners	partner	NOUN
ftr-415	2151	19	,	,	PUNCT
ftr-415	2151	20	with	with	ADP
ftr-415	2151	21	the	the	DET
ftr-415	2151	22	redeemed	redeem	VERB
ftr-415	2151	23	members	member	NOUN
ftr-415	2151	24	claiming	claim	VERB
ftr-415	2151	25	losses	loss	NOUN
ftr-415	2151	26	,	,	PUNCT
ftr-415	2151	27	closes	close	VERB
ftr-415	2151	28	the	the	DET
ftr-415	2151	29	books	book	NOUN
ftr-415	2151	30	for	for	ADP
ftr-415	2151	31	allocating	allocate	VERB
ftr-415	2151	32	gain	gain	NOUN
ftr-415	2151	33	or	or	CCONJ
ftr-415	2151	34	loss	loss	NOUN
ftr-415	2151	35	,	,	PUNCT
ftr-415	2151	36	and	and	CCONJ
ftr-415	2151	37	then	then	ADV
ftr-415	2151	38	closes	close	VERB
ftr-415	2151	39	the	the	DET
ftr-415	2151	40	loss	loss	NOUN
ftr-415	2151	41	leg	leg	NOUN
ftr-415	2151	42	of	of	ADP
ftr-415	2151	43	the	the	DET
ftr-415	2151	44	straddle	straddle	NOUN
ftr-415	2151	45	,	,	PUNCT
ftr-415	2151	46	which	which	PRON
ftr-415	2151	47	is	be	AUX
ftr-415	2151	48	passed	pass	VERB
ftr-415	2151	49	through	through	ADP
ftr-415	2151	50	to	to	ADP
ftr-415	2151	51	the	the	DET
ftr-415	2151	52	remaining	remain	VERB
ftr-415	2151	53	shareholders	shareholder	NOUN
ftr-415	2151	54	or	or	CCONJ
ftr-415	2151	55	partners	partner	NOUN
ftr-415	2151	56	.	.	PUNCT
ftr-415	2152	1	7	7	X
ftr-415	2152	2	.	.	X
ftr-415	2152	3	notice	notice	VERB
ftr-415	2152	4	2002	2002	NUM
ftr-415	2152	5	-	-	SYM
ftr-415	2152	6	70	70	NUM
ftr-415	2152	7	,	,	PUNCT
ftr-415	2152	8	2002	2002	NUM
ftr-415	2152	9	-	-	SYM
ftr-415	2152	10	44	44	NUM
ftr-415	2152	11	i.r.b	i.r.b	NOUN
ftr-415	2152	12	.	.	PUNCT
ftr-415	2153	1	765	765	NUM
ftr-415	2153	2	(	(	PUNCT
ftr-415	2153	3	11/4/02	11/4/02	NUM
ftr-415	2153	4	)	)	PUNCT
ftr-415	2153	5	.	.	PUNCT
ftr-415	2154	1	the	the	DET
ftr-415	2154	2	irs	irs	PROPN
ftr-415	2154	3	announces	announce	VERB
ftr-415	2154	4	its	its	PRON
ftr-415	2154	5	attack	attack	NOUN
ftr-415	2154	6	on	on	ADP
ftr-415	2154	7	producer	producer	NOUN
ftr-415	2154	8	-	-	PUNCT
ftr-415	2154	9	owned	own	VERB
ftr-415	2154	10	reinsurance	reinsurance	NOUN
ftr-415	2154	11	arrangements	arrangement	NOUN
ftr-415	2154	12	.	.	PUNCT
ftr-415	2155	1	these	these	DET
ftr-415	2155	2	arrangements	arrangement	NOUN
ftr-415	2155	3	are	be	AUX
ftr-415	2155	4	used	use	VERB
ftr-415	2155	5	to	to	PART
ftr-415	2155	6	shift	shift	VERB
ftr-415	2155	7	income	income	NOUN
ftr-415	2155	8	from	from	ADP
ftr-415	2155	9	taxpayers	taxpayer	NOUN
ftr-415	2155	10	—	—	PUNCT
ftr-415	2155	11	typically	typically	ADV
ftr-415	2155	12	serviceproviders	serviceprovider	NOUN
ftr-415	2155	13	,	,	PUNCT
ftr-415	2155	14	automobile	automobile	NOUN
ftr-415	2155	15	dealers	dealer	NOUN
ftr-415	2155	16	,	,	PUNCT
ftr-415	2155	17	lenders	lender	NOUN
ftr-415	2155	18	or	or	CCONJ
ftr-415	2155	19	retailers	retailer	NOUN
ftr-415	2155	20	that	that	PRON
ftr-415	2155	21	offer	offer	VERB
ftr-415	2155	22	service	service	NOUN
ftr-415	2155	23	contracts	contract	NOUN
ftr-415	2155	24	in	in	ADP
ftr-415	2155	25	connection	connection	NOUN
ftr-415	2155	26	with	with	ADP
ftr-415	2155	27	the	the	DET
ftr-415	2155	28	products	product	NOUN
ftr-415	2155	29	or	or	CCONJ
ftr-415	2155	30	services	service	NOUN
ftr-415	2155	31	being	be	AUX
ftr-415	2155	32	sold	sell	VERB
ftr-415	2155	33	—	—	PUNCT
ftr-415	2155	34	to	to	ADP
ftr-415	2155	35	related	relate	VERB
ftr-415	2155	36	companies	company	NOUN
ftr-415	2155	37	which	which	PRON
ftr-415	2155	38	purport	purport	VERB
ftr-415	2155	39	to	to	PART
ftr-415	2155	40	be	be	AUX
ftr-415	2155	41	insurance	insurance	NOUN
ftr-415	2155	42	companies	company	NOUN
ftr-415	2155	43	subject	subject	ADJ
ftr-415	2155	44	to	to	ADP
ftr-415	2155	45	little	little	ADJ
ftr-415	2155	46	or	or	CCONJ
ftr-415	2155	47	no	no	DET
ftr-415	2155	48	u.s	u.s	PROPN
ftr-415	2155	49	.	.	PROPN
ftr-415	2155	50	federal	federal	ADJ
ftr-415	2155	51	income	income	NOUN
ftr-415	2155	52	tax	tax	NOUN
ftr-415	2155	53	.	.	PUNCT
ftr-415	2156	1	the	the	DET
ftr-415	2156	2	irs	irs	PROPN
ftr-415	2156	3	intends	intend	VERB
ftr-415	2156	4	to	to	PART
ftr-415	2156	5	apply	apply	VERB
ftr-415	2156	6	§	§	PROPN
ftr-415	2156	7	482	482	NUM
ftr-415	2156	8	or	or	CCONJ
ftr-415	2156	9	§	§	PROPN
ftr-415	2156	10	845	845	NUM
ftr-415	2157	1	[	[	X
ftr-415	2157	2	allocation	allocation	NOUN
ftr-415	2157	3	of	of	ADP
ftr-415	2157	4	income	income	NOUN
ftr-415	2157	5	with	with	ADP
ftr-415	2157	6	respect	respect	NOUN
ftr-415	2157	7	to	to	ADP
ftr-415	2157	8	tax	tax	NOUN
ftr-415	2157	9	-	-	PUNCT
ftr-415	2157	10	avoidance	avoidance	NOUN
ftr-415	2157	11	motivated	motivated	ADJ
ftr-415	2157	12	reinsurance	reinsurance	NOUN
ftr-415	2157	13	transactions	transaction	NOUN
ftr-415	2157	14	]	]	PUNCT
ftr-415	2157	15	to	to	PART
ftr-415	2157	16	allocate	allocate	VERB
ftr-415	2157	17	income	income	NOUN
ftr-415	2157	18	from	from	ADP
ftr-415	2157	19	the	the	DET
ftr-415	2157	20	purported	purport	VERB
ftr-415	2157	21	insurance	insurance	NOUN
ftr-415	2157	22	company	company	NOUN
ftr-415	2157	23	back	back	ADV
ftr-415	2157	24	to	to	ADP
ftr-415	2157	25	the	the	DET
ftr-415	2157	26	taxpayer	taxpayer	NOUN
ftr-415	2157	27	,	,	PUNCT
ftr-415	2157	28	as	as	ADV
ftr-415	2157	29	well	well	ADV
ftr-415	2157	30	as	as	ADP
ftr-415	2157	31	to	to	PART
ftr-415	2157	32	assert	assert	VERB
ftr-415	2157	33	that	that	SCONJ
ftr-415	2157	34	the	the	DET
ftr-415	2157	35	purported	purport	VERB
ftr-415	2157	36	insurance	insurance	NOUN
ftr-415	2157	37	company	company	NOUN
ftr-415	2157	38	is	be	AUX
ftr-415	2157	39	not	not	PART
ftr-415	2157	40	an	an	DET
ftr-415	2157	41	insurance	insurance	NOUN
ftr-415	2157	42	company	company	NOUN
ftr-415	2157	43	and	and	CCONJ
ftr-415	2157	44	possibly	possibly	ADV
ftr-415	2157	45	disregard	disregard	VERB
ftr-415	2157	46	the	the	DET
ftr-415	2157	47	insurance	insurance	NOUN
ftr-415	2157	48	and	and	CCONJ
ftr-415	2157	49	reinsurance	reinsurance	NOUN
ftr-415	2157	50	arrangements	arrangement	NOUN
ftr-415	2157	51	as	as	ADP
ftr-415	2157	52	shams	sham	NOUN
ftr-415	2157	53	.	.	PUNCT
ftr-415	2158	1	8	8	X
ftr-415	2158	2	.	.	X
ftr-415	2158	3	rev	rev	PROPN
ftr-415	2158	4	.	.	PROPN
ftr-415	2158	5	rul	rul	PROPN
ftr-415	2158	6	.	.	PUNCT
ftr-415	2158	7	2002	2002	NUM
ftr-415	2158	8	-	-	SYM
ftr-415	2158	9	71	71	NUM
ftr-415	2158	10	,	,	PUNCT
ftr-415	2158	11	2002	2002	NUM
ftr-415	2158	12	-	-	SYM
ftr-415	2158	13	44	44	NUM
ftr-415	2158	14	i.r.b	i.r.b	NOUN
ftr-415	2158	15	.	.	PUNCT
ftr-415	2159	1	763	763	NUM
ftr-415	2159	2	(	(	PUNCT
ftr-415	2159	3	11/4/02	11/4/02	NUM
ftr-415	2159	4	)	)	PUNCT
ftr-415	2159	5	.	.	PUNCT
ftr-415	2160	1	a	a	DET
ftr-415	2160	2	taxpayer	taxpayer	NOUN
ftr-415	2160	3	should	should	AUX
ftr-415	2160	4	take	take	VERB
ftr-415	2160	5	into	into	ADP
ftr-415	2160	6	account	account	NOUN
ftr-415	2160	7	gain	gain	NOUN
ftr-415	2160	8	or	or	CCONJ
ftr-415	2160	9	loss	loss	NOUN
ftr-415	2160	10	on	on	ADP
ftr-415	2160	11	the	the	DET
ftr-415	2160	12	termination	termination	NOUN
ftr-415	2160	13	of	of	ADP
ftr-415	2160	14	a	a	DET
ftr-415	2160	15	notional	notional	ADJ
ftr-415	2160	16	principal	principal	ADJ
ftr-415	2160	17	contract	contract	NOUN
ftr-415	2160	18	that	that	PRON
ftr-415	2160	19	hedges	hedge	VERB
ftr-415	2160	20	a	a	DET
ftr-415	2160	21	portion	portion	NOUN
ftr-415	2160	22	of	of	ADP
ftr-415	2160	23	the	the	DET
ftr-415	2160	24	term	term	NOUN
ftr-415	2160	25	of	of	ADP
ftr-415	2160	26	a	a	DET
ftr-415	2160	27	debt	debt	NOUN
ftr-415	2160	28	instrument	instrument	NOUN
ftr-415	2160	29	issued	issue	VERB
ftr-415	2160	30	by	by	ADP
ftr-415	2160	31	the	the	DET
ftr-415	2160	32	taxpayer	taxpayer	NOUN
ftr-415	2160	33	over	over	ADP
ftr-415	2160	34	the	the	DET
ftr-415	2160	35	period	period	NOUN
ftr-415	2160	36	to	to	PART
ftr-415	2160	37	which	which	PRON
ftr-415	2160	38	the	the	DET
ftr-415	2160	39	hedge	hedge	NOUN
ftr-415	2160	40	relates	relate	VERB
ftr-415	2160	41	.	.	PUNCT
ftr-415	2161	1	this	this	PRON
ftr-415	2161	2	is	be	AUX
ftr-415	2161	3	because	because	SCONJ
ftr-415	2161	4	of	of	ADP
ftr-415	2161	5	the	the	DET
ftr-415	2161	6	matching	matching	NOUN
ftr-415	2161	7	requirement	requirement	NOUN
ftr-415	2161	8	of	of	ADP
ftr-415	2161	9	reg	reg	NOUN
ftr-415	2161	10	.	.	PUNCT
ftr-415	2162	1	§	§	PROPN
ftr-415	2162	2	1.446	1.446	NUM
ftr-415	2162	3	-	-	NUM
ftr-415	2162	4	4(b	4(b	NUM
ftr-415	2162	5	)	)	PUNCT
ftr-415	2162	6	,	,	PUNCT
ftr-415	2162	7	which	which	PRON
ftr-415	2162	8	requires	require	VERB
ftr-415	2162	9	that	that	SCONJ
ftr-415	2162	10	this	this	PRON
ftr-415	2162	11	be	be	AUX
ftr-415	2162	12	done	do	VERB
ftr-415	2162	13	in	in	ADP
ftr-415	2162	14	order	order	NOUN
ftr-415	2162	15	to	to	PART
ftr-415	2162	16	clearly	clearly	ADV
ftr-415	2162	17	reflect	reflect	VERB
ftr-415	2162	18	income	income	NOUN
ftr-415	2162	19	.	.	PUNCT
ftr-415	2163	1	c.	c.	PROPN
ftr-415	2163	2	disclosure	disclosure	PROPN
ftr-415	2163	3	and	and	CCONJ
ftr-415	2163	4	settlement	settlement	NOUN
ftr-415	2163	5	1	1	NUM
ftr-415	2163	6	.	.	PUNCT
ftr-415	2164	1	t.d	t.d	PROPN
ftr-415	2164	2	.	.	PROPN
ftr-415	2164	3	9000	9000	NUM
ftr-415	2164	4	,	,	PUNCT
ftr-415	2164	5	modification	modification	NOUN
ftr-415	2164	6	of	of	ADP
ftr-415	2164	7	tax	tax	NOUN
ftr-415	2164	8	shelter	shelter	NOUN
ftr-415	2164	9	rules	rule	NOUN
ftr-415	2164	10	iii	iii	PROPN
ftr-415	2164	11	,	,	PUNCT
ftr-415	2164	12	67	67	NUM
ftr-415	2164	13	f.r	f.r	NOUN
ftr-415	2164	14	.	.	PROPN
ftr-415	2164	15	41324	41324	NUM
ftr-415	2164	16	(	(	PUNCT
ftr-415	2164	17	6/18/02	6/18/02	NUM
ftr-415	2164	18	)	)	PUNCT
ftr-415	2164	19	,	,	PUNCT
ftr-415	2164	20	and	and	CCONJ
ftr-415	2164	21	reg-110311	reg-110311	NOUN
ftr-415	2164	22	-	-	PUNCT
ftr-415	2164	23	92	92	NUM
ftr-415	2164	24	and	and	CCONJ
ftr-415	2164	25	reg-110311	reg-110311	NOUN
ftr-415	2164	26	-	-	PUNCT
ftr-415	2164	27	98	98	NUM
ftr-415	2164	28	,	,	PUNCT
ftr-415	2164	29	modification	modification	NOUN
ftr-415	2164	30	of	of	ADP
ftr-415	2164	31	tax	tax	NOUN
ftr-415	2164	32	shelter	shelter	NOUN
ftr-415	2164	33	rules	rule	NOUN
ftr-415	2164	34	iii	iii	PROPN
ftr-415	2164	35	,	,	PUNCT
ftr-415	2164	36	67	67	NUM
ftr-415	2164	37	f.r	f.r	NOUN
ftr-415	2164	38	.	.	PROPN
ftr-415	2164	39	41362	41362	NUM
ftr-415	2164	40	(	(	PUNCT
ftr-415	2164	41	6/18/02	6/18/02	NUM
ftr-415	2164	42	)	)	PUNCT
ftr-415	2164	43	.	.	PUNCT
ftr-415	2165	1	these	these	DET
ftr-415	2165	2	temporary	temporary	ADJ
ftr-415	2165	3	and	and	CCONJ
ftr-415	2165	4	proposed	propose	VERB
ftr-415	2165	5	regulations	regulation	NOUN
ftr-415	2165	6	modify	modify	VERB
ftr-415	2165	7	the	the	DET
ftr-415	2165	8	disclosure	disclosure	NOUN
ftr-415	2165	9	,	,	PUNCT
ftr-415	2165	10	registration	registration	NOUN
ftr-415	2165	11	and	and	CCONJ
ftr-415	2165	12	list	list	NOUN
ftr-415	2165	13	maintenance	maintenance	NOUN
ftr-415	2165	14	rules	rule	NOUN
ftr-415	2165	15	under	under	ADP
ftr-415	2165	16	§	§	PROPN
ftr-415	2165	17	§	§	PROPN
ftr-415	2165	18	6011(a	6011(a	NOUN
ftr-415	2165	19	)	)	PUNCT
ftr-415	2165	20	,	,	PUNCT
ftr-415	2165	21	6111(d	6111(d	NOUN
ftr-415	2165	22	)	)	PUNCT
ftr-415	2165	23	,	,	PUNCT
ftr-415	2165	24	and	and	CCONJ
ftr-415	2165	25	6112	6112	NUM
ftr-415	2165	26	with	with	ADP
ftr-415	2165	27	respect	respect	NOUN
ftr-415	2165	28	to	to	ADP
ftr-415	2165	29	tax	tax	NOUN
ftr-415	2165	30	shelters	shelter	NOUN
ftr-415	2165	31	.	.	PUNCT
ftr-415	2165	32	!	!	PUNCT
ftr-415	2166	1	the	the	DET
ftr-415	2166	2	new	new	ADJ
ftr-415	2166	3	regulations	regulation	NOUN
ftr-415	2166	4	extend	extend	VERB
ftr-415	2166	5	the	the	DET
ftr-415	2166	6	requirement	requirement	NOUN
ftr-415	2166	7	to	to	PART
ftr-415	2166	8	disclose	disclose	VERB
ftr-415	2166	9	listed	list	VERB
ftr-415	2166	10	and	and	CCONJ
ftr-415	2166	11	other	other	ADJ
ftr-415	2166	12	reportable	reportable	ADJ
ftr-415	2166	13	transactions	transaction	NOUN
ftr-415	2166	14	under	under	ADP
ftr-415	2166	15	temp	temp	NOUN
ftr-415	2166	16	.	.	PUNCT
ftr-415	2167	1	reg	reg	NOUN
ftr-415	2167	2	.	.	PUNCT
ftr-415	2168	1	§	§	PROPN
ftr-415	2168	2	1.6011	1.6011	NUM
ftr-415	2168	3	-	-	SYM
ftr-415	2168	4	4	4	NUM
ftr-415	2168	5	t	t	NOUN
ftr-415	2168	6	to	to	ADP
ftr-415	2168	7	individuals	individual	NOUN
ftr-415	2168	8	,	,	PUNCT
ftr-415	2168	9	trusts	trust	NOUN
ftr-415	2168	10	,	,	PUNCT
ftr-415	2168	11	partnerships	partnership	NOUN
ftr-415	2168	12	,	,	PUNCT
ftr-415	2168	13	and	and	CCONJ
ftr-415	2168	14	s	s	VERB
ftr-415	2168	15	corporations	corporation	NOUN
ftr-415	2168	16	that	that	PRON
ftr-415	2168	17	participate	participate	VERB
ftr-415	2168	18	,	,	PUNCT
ftr-415	2168	19	directly	directly	ADV
ftr-415	2168	20	or	or	CCONJ
ftr-415	2168	21	indirectly	indirectly	ADV
ftr-415	2168	22	,	,	PUNCT
ftr-415	2168	23	in	in	ADP
ftr-415	2168	24	listed	list	VERB
ftr-415	2168	25	transactions	transaction	NOUN
ftr-415	2168	26	.	.	PUNCT
ftr-415	2169	1	further	far	ADV
ftr-415	2169	2	,	,	PUNCT
ftr-415	2169	3	they	they	PRON
ftr-415	2169	4	clarify	clarify	VERB
ftr-415	2169	5	indirect	indirect	ADJ
ftr-415	2169	6	participation	participation	NOUN
ftr-415	2169	7	in	in	ADP
ftr-415	2169	8	a	a	DET
ftr-415	2169	9	reportable	reportable	ADJ
ftr-415	2169	10	transaction	transaction	NOUN
ftr-415	2169	11	.	.	PUNCT
ftr-415	2170	1	a	a	DET
ftr-415	2170	2	taxpayer	taxpayer	NOUN
ftr-415	2170	3	indirectly	indirectly	ADV
ftr-415	2170	4	participates	participate	VERB
ftr-415	2170	5	in	in	ADP
ftr-415	2170	6	a	a	DET
ftr-415	2170	7	reportable	reportable	ADJ
ftr-415	2170	8	transaction	transaction	NOUN
ftr-415	2170	9	if	if	SCONJ
ftr-415	2170	10	the	the	DET
ftr-415	2170	11	taxpayer	taxpayer	NOUN
ftr-415	2170	12	knows	know	VERB
ftr-415	2170	13	or	or	CCONJ
ftr-415	2170	14	has	have	VERB
ftr-415	2170	15	reason	reason	NOUN
ftr-415	2170	16	to	to	PART
ftr-415	2170	17	know	know	VERB
ftr-415	2170	18	that	that	SCONJ
ftr-415	2170	19	the	the	DET
ftr-415	2170	20	tax	tax	NOUN
ftr-415	2170	21	benefits	benefit	NOUN
ftr-415	2170	22	claimed	claim	VERB
ftr-415	2170	23	from	from	ADP
ftr-415	2170	24	the	the	DET
ftr-415	2170	25	transaction	transaction	NOUN
ftr-415	2170	26	are	be	AUX
ftr-415	2170	27	derived	derive	VERB
ftr-415	2170	28	from	from	ADP
ftr-415	2170	29	a	a	DET
ftr-415	2170	30	reportable	reportable	ADJ
ftr-415	2170	31	transaction	transaction	NOUN
ftr-415	2170	32	.	.	PUNCT
ftr-415	2170	33	!	!	PUNCT
ftr-415	2171	1	the	the	DET
ftr-415	2171	2	irs	irs	PROPN
ftr-415	2171	3	notes	note	VERB
ftr-415	2171	4	that	that	SCONJ
ftr-415	2171	5	some	some	DET
ftr-415	2171	6	taxpayers	taxpayer	NOUN
ftr-415	2171	7	and	and	CCONJ
ftr-415	2171	8	promoters	promoter	NOUN
ftr-415	2171	9	have	have	AUX
ftr-415	2171	10	applied	apply	VERB
ftr-415	2171	11	the	the	DET
ftr-415	2171	12	“	"	PUNCT
ftr-415	2171	13	substantially	substantially	ADV
ftr-415	2171	14	similar	similar	ADJ
ftr-415	2171	15	”	"	PUNCT
ftr-415	2171	16	standard	standard	NOUN
ftr-415	2171	17	in	in	ADP
ftr-415	2171	18	temp	temp	NOUN
ftr-415	2171	19	.	.	PUNCT
ftr-415	2172	1	regs	regs	PROPN
ftr-415	2172	2	.	.	PUNCT
ftr-415	2173	1	§	§	PROPN
ftr-415	2173	2	§	§	PROPN
ftr-415	2173	3	1.6011	1.6011	NUM
ftr-415	2173	4	-	-	SYM
ftr-415	2173	5	4	4	NUM
ftr-415	2173	6	t	t	NOUN
ftr-415	2173	7	and	and	CCONJ
ftr-415	2173	8	301.6111	301.6111	NUM
ftr-415	2173	9	-	-	SYM
ftr-415	2173	10	2	2	NUM
ftr-415	2173	11	t	t	NOUN
ftr-415	2173	12	in	in	ADP
ftr-415	2173	13	an	an	DET
ftr-415	2173	14	overly	overly	ADV
ftr-415	2173	15	narrow	narrow	ADJ
ftr-415	2173	16	manner	manner	NOUN
ftr-415	2173	17	to	to	PART
ftr-415	2173	18	avoid	avoid	VERB
ftr-415	2173	19	disclosure	disclosure	NOUN
ftr-415	2173	20	,	,	PUNCT
ftr-415	2173	21	and	and	CCONJ
ftr-415	2173	22	the	the	DET
ftr-415	2173	23	regulations	regulation	NOUN
ftr-415	2173	24	clarify	clarify	VERB
ftr-415	2173	25	that	that	SCONJ
ftr-415	2173	26	the	the	DET
ftr-415	2173	27	term	term	NOUN
ftr-415	2173	28	“	"	PUNCT
ftr-415	2173	29	substantially	substantially	ADV
ftr-415	2173	30	similar	similar	ADJ
ftr-415	2173	31	”	"	PUNCT
ftr-415	2173	32	includes	include	VERB
ftr-415	2173	33	any	any	DET
ftr-415	2173	34	transaction	transaction	NOUN
ftr-415	2173	35	that	that	PRON
ftr-415	2173	36	is	be	AUX
ftr-415	2173	37	expected	expect	VERB
ftr-415	2173	38	to	to	PART
ftr-415	2173	39	obtain	obtain	VERB
ftr-415	2173	40	the	the	DET
ftr-415	2173	41	same	same	ADJ
ftr-415	2173	42	or	or	CCONJ
ftr-415	2173	43	similar	similar	ADJ
ftr-415	2173	44	types	type	NOUN
ftr-415	2173	45	of	of	ADP
ftr-415	2173	46	tax	tax	NOUN
ftr-415	2173	47	benefits	benefit	NOUN
ftr-415	2173	48	and	and	CCONJ
ftr-415	2173	49	that	that	PRON
ftr-415	2173	50	is	be	AUX
ftr-415	2173	51	either	either	CCONJ
ftr-415	2173	52	factually	factually	ADV
ftr-415	2173	53	similar	similar	ADJ
ftr-415	2173	54	or	or	CCONJ
ftr-415	2173	55	based	base	VERB
ftr-415	2173	56	on	on	ADP
ftr-415	2173	57	the	the	DET
ftr-415	2173	58	same	same	ADJ
ftr-415	2173	59	or	or	CCONJ
ftr-415	2173	60	similar	similar	ADJ
ftr-415	2173	61	tax	tax	NOUN
ftr-415	2173	62	strategy	strategy	NOUN
ftr-415	2173	63	.	.	PUNCT
ftr-415	2174	1	further	far	ADV
ftr-415	2174	2	,	,	PUNCT
ftr-415	2174	3	the	the	DET
ftr-415	2174	4	term	term	NOUN
ftr-415	2174	5	“	"	PUNCT
ftr-415	2174	6	substantially	substantially	ADV
ftr-415	2174	7	similar	similar	ADJ
ftr-415	2174	8	”	"	PUNCT
ftr-415	2174	9	must	must	AUX
ftr-415	2174	10	be	be	AUX
ftr-415	2174	11	broadly	broadly	ADV
ftr-415	2174	12	construed	construe	VERB
ftr-415	2174	13	in	in	ADP
ftr-415	2174	14	favor	favor	NOUN
ftr-415	2174	15	of	of	ADP
ftr-415	2174	16	disclosure	disclosure	NOUN
ftr-415	2174	17	.	.	PUNCT
ftr-415	2175	1	2003	2003	NUM
ftr-415	2175	2	]	]	PUNCT
ftr-415	2175	3	recent	recent	ADJ
ftr-415	2175	4	developments	development	NOUN
ftr-415	2175	5	in	in	ADP
ftr-415	2175	6	federal	federal	ADJ
ftr-415	2175	7	income	income	NOUN
ftr-415	2175	8	taxation	taxation	NOUN
ftr-415	2175	9	157	157	NUM
ftr-415	2175	10	2	2	NUM
ftr-415	2175	11	.	.	PUNCT
ftr-415	2176	1	t.d	t.d	PROPN
ftr-415	2176	2	.	.	PROPN
ftr-415	2176	3	9017	9017	NUM
ftr-415	2176	4	,	,	PUNCT
ftr-415	2176	5	tax	tax	NOUN
ftr-415	2176	6	shelter	shelter	NOUN
ftr-415	2176	7	disclosure	disclosure	NOUN
ftr-415	2176	8	statements	statement	NOUN
ftr-415	2176	9	,	,	PUNCT
ftr-415	2176	10	67	67	NUM
ftr-415	2176	11	f.r	f.r	NOUN
ftr-415	2176	12	.	.	PROPN
ftr-415	2176	13	64799	64799	NUM
ftr-415	2176	14	(	(	PUNCT
ftr-415	2176	15	10/22/02	10/22/02	PROPN
ftr-415	2176	16	)	)	PUNCT
ftr-415	2176	17	,	,	PUNCT
ftr-415	2176	18	and	and	CCONJ
ftr-415	2176	19	reg-103735	reg-103735	NOUN
ftr-415	2176	20	-	-	PUNCT
ftr-415	2176	21	00	00	NUM
ftr-415	2176	22	,	,	PUNCT
ftr-415	2176	23	reg-154117	reg-154117	NOUN
ftr-415	2176	24	-	-	PUNCT
ftr-415	2176	25	02	02	NUM
ftr-415	2176	26	,	,	PUNCT
ftr-415	2176	27	reg-154116	reg-154116	NOUN
ftr-415	2176	28	-	-	PUNCT
ftr-415	2176	29	02	02	NUM
ftr-415	2176	30	,	,	PUNCT
ftr-415	2176	31	reg154115	reg154115	PROPN
ftr-415	2176	32	-	-	PUNCT
ftr-415	2176	33	02	02	NUM
ftr-415	2176	34	,	,	PUNCT
ftr-415	2176	35	reg-154429	reg-154429	NOUN
ftr-415	2176	36	-	-	PUNCT
ftr-415	2176	37	02	02	NUM
ftr-415	2176	38	,	,	PUNCT
ftr-415	2176	39	reg-154423	reg-154423	NOUN
ftr-415	2176	40	-	-	PUNCT
ftr-415	2176	41	02	02	NUM
ftr-415	2176	42	,	,	PUNCT
ftr-415	2176	43	reg-154426	reg-154426	NOUN
ftr-415	2176	44	-	-	PUNCT
ftr-415	2176	45	02	02	NUM
ftr-415	2176	46	,	,	PUNCT
ftr-415	2176	47	and	and	CCONJ
ftr-415	2176	48	reg110311	reg110311	NOUN
ftr-415	2176	49	-	-	PUNCT
ftr-415	2176	50	98	98	NUM
ftr-415	2176	51	,	,	PUNCT
ftr-415	2176	52	tax	tax	NOUN
ftr-415	2176	53	shelter	shelter	NOUN
ftr-415	2176	54	disclosure	disclosure	NOUN
ftr-415	2176	55	statements	statement	NOUN
ftr-415	2176	56	,	,	PUNCT
ftr-415	2176	57	67	67	NUM
ftr-415	2176	58	f.r	f.r	NOUN
ftr-415	2176	59	.	.	PROPN
ftr-415	2176	60	64840	64840	NUM
ftr-415	2176	61	(	(	PUNCT
ftr-415	2176	62	10/22/02	10/22/02	PROPN
ftr-415	2176	63	)	)	PUNCT
ftr-415	2176	64	.	.	PUNCT
ftr-415	2177	1	the	the	DET
ftr-415	2177	2	irs	irs	PROPN
ftr-415	2177	3	has	have	AUX
ftr-415	2177	4	promulgated	promulgate	VERB
ftr-415	2177	5	temporary	temporary	ADJ
ftr-415	2177	6	and	and	CCONJ
ftr-415	2177	7	proposed	propose	VERB
ftr-415	2177	8	regulations	regulation	NOUN
ftr-415	2177	9	to	to	PART
ftr-415	2177	10	provide	provide	VERB
ftr-415	2177	11	additional	additional	ADJ
ftr-415	2177	12	guidance	guidance	NOUN
ftr-415	2177	13	needed	need	VERB
ftr-415	2177	14	to	to	PART
ftr-415	2177	15	comply	comply	VERB
ftr-415	2177	16	with	with	ADP
ftr-415	2177	17	the	the	DET
ftr-415	2177	18	§	§	PROPN
ftr-415	2177	19	6011(a	6011(a	NOUN
ftr-415	2177	20	)	)	PUNCT
ftr-415	2177	21	disclosure	disclosure	NOUN
ftr-415	2177	22	rules	rule	NOUN
ftr-415	2177	23	.	.	PUNCT
ftr-415	2178	1	the	the	DET
ftr-415	2178	2	regulations	regulation	NOUN
ftr-415	2178	3	cover	cover	VERB
ftr-415	2178	4	transactions	transaction	NOUN
ftr-415	2178	5	pertaining	pertain	VERB
ftr-415	2178	6	to	to	ADP
ftr-415	2178	7	tax	tax	NOUN
ftr-415	2178	8	shelters	shelter	NOUN
ftr-415	2178	9	involving	involve	VERB
ftr-415	2178	10	income	income	NOUN
ftr-415	2178	11	,	,	PUNCT
ftr-415	2178	12	estate	estate	NOUN
ftr-415	2178	13	,	,	PUNCT
ftr-415	2178	14	gift	gift	NOUN
ftr-415	2178	15	,	,	PUNCT
ftr-415	2178	16	employment	employment	NOUN
ftr-415	2178	17	,	,	PUNCT
ftr-415	2178	18	or	or	CCONJ
ftr-415	2178	19	exempt	exempt	ADJ
ftr-415	2178	20	organizations	organization	NOUN
ftr-415	2178	21	excise	excise	VERB
ftr-415	2178	22	taxes	taxis	NOUN
ftr-415	2178	23	.	.	PUNCT
ftr-415	2179	1	it	it	PRON
ftr-415	2179	2	revises	revise	VERB
ftr-415	2179	3	the	the	DET
ftr-415	2179	4	categories	category	NOUN
ftr-415	2179	5	of	of	ADP
ftr-415	2179	6	transactions	transaction	NOUN
ftr-415	2179	7	that	that	PRON
ftr-415	2179	8	must	must	AUX
ftr-415	2179	9	be	be	AUX
ftr-415	2179	10	disclosed	disclose	VERB
ftr-415	2179	11	on	on	ADP
ftr-415	2179	12	returns	return	NOUN
ftr-415	2179	13	:	:	PUNCT
ftr-415	2179	14	(	(	PUNCT
ftr-415	2179	15	1	1	X
ftr-415	2179	16	)	)	PUNCT
ftr-415	2179	17	listed	list	VERB
ftr-415	2179	18	transactions	transaction	NOUN
ftr-415	2179	19	;	;	PUNCT
ftr-415	2179	20	(	(	PUNCT
ftr-415	2179	21	2	2	X
ftr-415	2179	22	)	)	PUNCT
ftr-415	2179	23	confidential	confidential	ADJ
ftr-415	2179	24	transactions	transaction	NOUN
ftr-415	2179	25	;	;	PUNCT
ftr-415	2179	26	(	(	PUNCT
ftr-415	2179	27	3	3	X
ftr-415	2179	28	)	)	PUNCT
ftr-415	2179	29	transactions	transaction	NOUN
ftr-415	2179	30	with	with	ADP
ftr-415	2179	31	contractual	contractual	ADJ
ftr-415	2179	32	protection	protection	NOUN
ftr-415	2179	33	;	;	PUNCT
ftr-415	2179	34	(	(	PUNCT
ftr-415	2179	35	4	4	X
ftr-415	2179	36	)	)	PUNCT
ftr-415	2179	37	loss	loss	NOUN
ftr-415	2179	38	transactions	transaction	NOUN
ftr-415	2179	39	above	above	ADP
ftr-415	2179	40	stated	state	VERB
ftr-415	2179	41	thresholds	threshold	NOUN
ftr-415	2179	42	;	;	PUNCT
ftr-415	2179	43	(	(	PUNCT
ftr-415	2179	44	5	5	X
ftr-415	2179	45	)	)	PUNCT
ftr-415	2179	46	transactions	transaction	NOUN
ftr-415	2179	47	with	with	ADP
ftr-415	2179	48	a	a	DET
ftr-415	2179	49	significant	significant	ADJ
ftr-415	2179	50	book	book	NOUN
ftr-415	2179	51	-	-	PUNCT
ftr-415	2179	52	tax	tax	NOUN
ftr-415	2179	53	difference	difference	NOUN
ftr-415	2179	54	;	;	PUNCT
ftr-415	2179	55	and	and	CCONJ
ftr-415	2179	56	(	(	PUNCT
ftr-415	2179	57	6	6	NUM
ftr-415	2179	58	)	)	PUNCT
ftr-415	2179	59	transactions	transaction	NOUN
ftr-415	2179	60	involving	involve	VERB
ftr-415	2179	61	a	a	DET
ftr-415	2179	62	less	less	ADV
ftr-415	2179	63	-	-	PUNCT
ftr-415	2179	64	than-45	than-45	NOUN
ftr-415	2179	65	-	-	PUNCT
ftr-415	2179	66	day	day	NOUN
ftr-415	2179	67	holding	holding	NOUN
ftr-415	2179	68	period	period	NOUN
ftr-415	2179	69	that	that	PRON
ftr-415	2179	70	result	result	VERB
ftr-415	2179	71	in	in	ADP
ftr-415	2179	72	a	a	DET
ftr-415	2179	73	tax	tax	NOUN
ftr-415	2179	74	credit	credit	NOUN
ftr-415	2179	75	exceeding	exceed	VERB
ftr-415	2179	76	$	$	SYM
ftr-415	2179	77	250,000	250,000	NUM
ftr-415	2179	78	.	.	PUNCT
ftr-415	2180	1	these	these	DET
ftr-415	2180	2	temporary	temporary	ADJ
ftr-415	2180	3	regulations	regulation	NOUN
ftr-415	2180	4	are	be	AUX
ftr-415	2180	5	effective	effective	ADJ
ftr-415	2180	6	1/1/03	1/1/03	NUM
ftr-415	2180	7	.	.	PUNCT
ftr-415	2181	1	a.	a.	PROPN
ftr-415	2181	2	t.d	t.d	PROPN
ftr-415	2181	3	.	.	PROPN
ftr-415	2181	4	9018	9018	NUM
ftr-415	2181	5	,	,	PUNCT
ftr-415	2181	6	requirement	requirement	NOUN
ftr-415	2181	7	to	to	PART
ftr-415	2181	8	maintain	maintain	VERB
ftr-415	2181	9	a	a	DET
ftr-415	2181	10	list	list	NOUN
ftr-415	2181	11	of	of	ADP
ftr-415	2181	12	investors	investor	NOUN
ftr-415	2181	13	in	in	ADP
ftr-415	2181	14	potentially	potentially	ADV
ftr-415	2181	15	abusive	abusive	ADJ
ftr-415	2181	16	tax	tax	NOUN
ftr-415	2181	17	shelters	shelter	NOUN
ftr-415	2181	18	,	,	PUNCT
ftr-415	2181	19	67	67	NUM
ftr-415	2181	20	f.r	f.r	NOUN
ftr-415	2181	21	.	.	PROPN
ftr-415	2181	22	64807	64807	NUM
ftr-415	2181	23	(	(	PUNCT
ftr-415	2181	24	10/22/02	10/22/02	PROPN
ftr-415	2181	25	)	)	PUNCT
ftr-415	2181	26	,	,	PUNCT
ftr-415	2181	27	and	and	CCONJ
ftr-415	2181	28	reg103736	reg103736	NOUN
ftr-415	2181	29	-	-	PUNCT
ftr-415	2181	30	00	00	NUM
ftr-415	2181	31	,	,	PUNCT
ftr-415	2181	32	requirement	requirement	NOUN
ftr-415	2181	33	to	to	PART
ftr-415	2181	34	maintain	maintain	VERB
ftr-415	2181	35	a	a	DET
ftr-415	2181	36	list	list	NOUN
ftr-415	2181	37	of	of	ADP
ftr-415	2181	38	investors	investor	NOUN
ftr-415	2181	39	in	in	ADP
ftr-415	2181	40	potentially	potentially	ADV
ftr-415	2181	41	abusive	abusive	ADJ
ftr-415	2181	42	tax	tax	NOUN
ftr-415	2181	43	shelters	shelter	NOUN
ftr-415	2181	44	,	,	PUNCT
ftr-415	2181	45	67	67	NUM
ftr-415	2181	46	f.r	f.r	NOUN
ftr-415	2181	47	.	.	PROPN
ftr-415	2181	48	64842	64842	NUM
ftr-415	2181	49	(	(	PUNCT
ftr-415	2181	50	10/22/02	10/22/02	PROPN
ftr-415	2181	51	)	)	PUNCT
ftr-415	2181	52	.	.	PUNCT
ftr-415	2182	1	the	the	DET
ftr-415	2182	2	irs	irs	PROPN
ftr-415	2182	3	has	have	AUX
ftr-415	2182	4	promulgated	promulgate	VERB
ftr-415	2182	5	conforming	conform	VERB
ftr-415	2182	6	temporary	temporary	ADJ
ftr-415	2182	7	and	and	CCONJ
ftr-415	2182	8	proposed	propose	VERB
ftr-415	2182	9	regulations	regulation	NOUN
ftr-415	2182	10	,	,	PUNCT
ftr-415	2182	11	which	which	PRON
ftr-415	2182	12	modify	modify	VERB
ftr-415	2182	13	the	the	DET
ftr-415	2182	14	list	list	NOUN
ftr-415	2182	15	maintenance	maintenance	NOUN
ftr-415	2182	16	requirements	requirement	NOUN
ftr-415	2182	17	under	under	ADP
ftr-415	2182	18	§	§	PROPN
ftr-415	2182	19	6112	6112	NUM
ftr-415	2182	20	.	.	PUNCT
ftr-415	2183	1	3	3	X
ftr-415	2183	2	.	.	X
ftr-415	2183	3	irs	irs	PROPN
ftr-415	2183	4	announces	announce	VERB
ftr-415	2183	5	a	a	DET
ftr-415	2183	6	tax	tax	NOUN
ftr-415	2183	7	shelter	shelter	NOUN
ftr-415	2183	8	disclosure	disclosure	NOUN
ftr-415	2183	9	initiative	initiative	NOUN
ftr-415	2183	10	through	through	ADP
ftr-415	2183	11	4/23/02	4/23/02	NUM
ftr-415	2183	12	for	for	ADP
ftr-415	2183	13	penalty	penalty	NOUN
ftr-415	2183	14	waivers	waiver	NOUN
ftr-415	2183	15	.	.	PUNCT
ftr-415	2184	1	announcement	announcement	NOUN
ftr-415	2184	2	2002	2002	NUM
ftr-415	2184	3	-	-	SYM
ftr-415	2184	4	2	2	NUM
ftr-415	2184	5	,	,	PUNCT
ftr-415	2184	6	2002	2002	NUM
ftr-415	2184	7	-	-	SYM
ftr-415	2184	8	2	2	NUM
ftr-415	2184	9	i.r.b	i.r.b	NOUN
ftr-415	2184	10	.	.	PUNCT
ftr-415	2185	1	304	304	NUM
ftr-415	2185	2	(	(	PUNCT
ftr-415	2185	3	1/14/02	1/14/02	NUM
ftr-415	2185	4	)	)	PUNCT
ftr-415	2185	5	.	.	PUNCT
ftr-415	2186	1	the	the	DET
ftr-415	2186	2	initiative	initiative	NOUN
ftr-415	2186	3	would	would	AUX
ftr-415	2186	4	result	result	VERB
ftr-415	2186	5	in	in	ADP
ftr-415	2186	6	waiver	waiver	NOUN
ftr-415	2186	7	of	of	ADP
ftr-415	2186	8	any	any	PRON
ftr-415	2186	9	of	of	ADP
ftr-415	2186	10	the	the	PRON
ftr-415	2186	11	§	§	PROPN
ftr-415	2186	12	6662	6662	NUM
ftr-415	2186	13	accuracyrelated	accuracyrelate	VERB
ftr-415	2186	14	penalties	penalty	NOUN
ftr-415	2186	15	if	if	SCONJ
ftr-415	2186	16	disclosure	disclosure	NOUN
ftr-415	2186	17	is	be	AUX
ftr-415	2186	18	made	make	VERB
ftr-415	2186	19	before	before	ADP
ftr-415	2186	20	the	the	DET
ftr-415	2186	21	earlier	early	ADJ
ftr-415	2186	22	of	of	ADP
ftr-415	2186	23	4/23/02	4/23/02	NUM
ftr-415	2186	24	or	or	CCONJ
ftr-415	2186	25	the	the	DET
ftr-415	2186	26	date	date	NOUN
ftr-415	2186	27	an	an	DET
ftr-415	2186	28	issue	issue	NOUN
ftr-415	2186	29	about	about	ADP
ftr-415	2186	30	the	the	DET
ftr-415	2186	31	disclosed	disclose	VERB
ftr-415	2186	32	item	item	NOUN
ftr-415	2186	33	is	be	AUX
ftr-415	2186	34	raised	raise	VERB
ftr-415	2186	35	during	during	ADP
ftr-415	2186	36	an	an	DET
ftr-415	2186	37	examination	examination	NOUN
ftr-415	2186	38	.	.	PUNCT
ftr-415	2187	1	the	the	DET
ftr-415	2187	2	disclosure	disclosure	NOUN
ftr-415	2187	3	statement	statement	NOUN
ftr-415	2187	4	must	must	AUX
ftr-415	2187	5	contain	contain	VERB
ftr-415	2187	6	,	,	PUNCT
ftr-415	2187	7	inter	inter	ADJ
ftr-415	2187	8	alia	alia	NOUN
ftr-415	2187	9	(	(	PUNCT
ftr-415	2187	10	1	1	NUM
ftr-415	2187	11	)	)	PUNCT
ftr-415	2187	12	“	"	PUNCT
ftr-415	2187	13	the	the	DET
ftr-415	2187	14	material	material	NOUN
ftr-415	2187	15	facts	fact	NOUN
ftr-415	2187	16	of	of	ADP
ftr-415	2187	17	the	the	DET
ftr-415	2187	18	item	item	NOUN
ftr-415	2187	19	;	;	PUNCT
ftr-415	2187	20	”	"	PUNCT
ftr-415	2187	21	(	(	PUNCT
ftr-415	2187	22	2	2	X
ftr-415	2187	23	)	)	PUNCT
ftr-415	2187	24	“	"	PUNCT
ftr-415	2187	25	the	the	DET
ftr-415	2187	26	taxpayer	taxpayer	NOUN
ftr-415	2187	27	’s	’s	PART
ftr-415	2187	28	tax	tax	NOUN
ftr-415	2187	29	treatment	treatment	NOUN
ftr-415	2187	30	of	of	ADP
ftr-415	2187	31	the	the	DET
ftr-415	2187	32	item	item	NOUN
ftr-415	2187	33	;	;	PUNCT
ftr-415	2187	34	”	"	PUNCT
ftr-415	2187	35	(	(	PUNCT
ftr-415	2187	36	3	3	X
ftr-415	2187	37	)	)	PUNCT
ftr-415	2187	38	“	"	PUNCT
ftr-415	2187	39	[	[	X
ftr-415	2187	40	t]he	t]he	ADV
ftr-415	2187	41	taxable	taxable	ADJ
ftr-415	2187	42	years	year	NOUN
ftr-415	2187	43	affected	affect	VERB
ftr-415	2187	44	by	by	ADP
ftr-415	2187	45	the	the	DET
ftr-415	2187	46	item	item	NOUN
ftr-415	2187	47	;	;	PUNCT
ftr-415	2187	48	”	"	PUNCT
ftr-415	2187	49	(	(	PUNCT
ftr-415	2187	50	5	5	X
ftr-415	2187	51	)	)	PUNCT
ftr-415	2187	52	the	the	DET
ftr-415	2187	53	names	name	NOUN
ftr-415	2187	54	and	and	CCONJ
ftr-415	2187	55	addresses	address	NOUN
ftr-415	2187	56	of	of	ADP
ftr-415	2187	57	the	the	DET
ftr-415	2187	58	promoters	promoter	NOUN
ftr-415	2187	59	,	,	PUNCT
ftr-415	2187	60	solicitors	solicitor	NOUN
ftr-415	2187	61	,	,	PUNCT
ftr-415	2187	62	and	and	CCONJ
ftr-415	2187	63	recommenders	recommender	NOUN
ftr-415	2187	64	of	of	ADP
ftr-415	2187	65	the	the	DET
ftr-415	2187	66	item	item	NOUN
ftr-415	2187	67	and	and	CCONJ
ftr-415	2187	68	(	(	PUNCT
ftr-415	2187	69	if	if	SCONJ
ftr-415	2187	70	known	know	VERB
ftr-415	2187	71	)	)	PUNCT
ftr-415	2187	72	the	the	DET
ftr-415	2187	73	parties	party	NOUN
ftr-415	2187	74	who	who	PRON
ftr-415	2187	75	advised	advise	VERB
ftr-415	2187	76	the	the	DET
ftr-415	2187	77	promoter	promoter	NOUN
ftr-415	2187	78	,	,	PUNCT
ftr-415	2187	79	solicitor	solicitor	NOUN
ftr-415	2187	80	or	or	CCONJ
ftr-415	2187	81	recommender	recommender	NOUN
ftr-415	2187	82	;	;	PUNCT
ftr-415	2187	83	and	and	CCONJ
ftr-415	2187	84	(	(	PUNCT
ftr-415	2187	85	6	6	X
ftr-415	2187	86	)	)	PUNCT
ftr-415	2187	87	an	an	DET
ftr-415	2187	88	agreement	agreement	NOUN
ftr-415	2187	89	to	to	PART
ftr-415	2187	90	provide	provide	VERB
ftr-415	2187	91	[	[	PUNCT
ftr-415	2187	92	if	if	SCONJ
ftr-415	2187	93	requested	request	VERB
ftr-415	2187	94	]	]	PUNCT
ftr-415	2187	95	all	all	DET
ftr-415	2187	96	transactional	transactional	ADJ
ftr-415	2187	97	documents	document	NOUN
ftr-415	2187	98	,	,	PUNCT
ftr-415	2187	99	internal	internal	ADJ
ftr-415	2187	100	memoranda	memorandum	NOUN
ftr-415	2187	101	,	,	PUNCT
ftr-415	2187	102	and	and	CCONJ
ftr-415	2187	103	materials	material	NOUN
ftr-415	2187	104	that	that	PRON
ftr-415	2187	105	provide	provide	VERB
ftr-415	2187	106	a	a	DET
ftr-415	2187	107	legal	legal	ADJ
ftr-415	2187	108	analysis	analysis	NOUN
ftr-415	2187	109	of	of	ADP
ftr-415	2187	110	the	the	DET
ftr-415	2187	111	item	item	NOUN
ftr-415	2187	112	.	.	PUNCT
ftr-415	2187	113	!	!	PUNCT
ftr-415	2188	1	exceptions	exception	NOUN
ftr-415	2188	2	exist	exist	VERB
ftr-415	2188	3	for	for	ADP
ftr-415	2188	4	transactions	transaction	NOUN
ftr-415	2188	5	that	that	PRON
ftr-415	2188	6	:	:	PUNCT
ftr-415	2188	7	(	(	PUNCT
ftr-415	2188	8	1	1	X
ftr-415	2188	9	)	)	PUNCT
ftr-415	2188	10	did	do	AUX
ftr-415	2188	11	not	not	PART
ftr-415	2188	12	in	in	ADP
ftr-415	2188	13	fact	fact	NOUN
ftr-415	2188	14	occur	occur	VERB
ftr-415	2188	15	;	;	PUNCT
ftr-415	2188	16	(	(	PUNCT
ftr-415	2188	17	2	2	X
ftr-415	2188	18	)	)	PUNCT
ftr-415	2188	19	involved	involve	VERB
ftr-415	2188	20	fraudulent	fraudulent	ADJ
ftr-415	2188	21	concealment	concealment	NOUN
ftr-415	2188	22	of	of	ADP
ftr-415	2188	23	the	the	DET
ftr-415	2188	24	amount	amount	NOUN
ftr-415	2188	25	or	or	CCONJ
ftr-415	2188	26	source	source	NOUN
ftr-415	2188	27	of	of	ADP
ftr-415	2188	28	any	any	DET
ftr-415	2188	29	item	item	NOUN
ftr-415	2188	30	of	of	ADP
ftr-415	2188	31	gross	gross	ADJ
ftr-415	2188	32	income	income	NOUN
ftr-415	2188	33	;	;	PUNCT
ftr-415	2188	34	(	(	PUNCT
ftr-415	2188	35	3	3	X
ftr-415	2188	36	)	)	PUNCT
ftr-415	2188	37	involved	involve	VERB
ftr-415	2188	38	concealment	concealment	NOUN
ftr-415	2188	39	of	of	ADP
ftr-415	2188	40	an	an	DET
ftr-415	2188	41	interest	interest	NOUN
ftr-415	2188	42	over	over	ADP
ftr-415	2188	43	a	a	DET
ftr-415	2188	44	foreign	foreign	ADJ
ftr-415	2188	45	financial	financial	ADJ
ftr-415	2188	46	account	account	NOUN
ftr-415	2188	47	;	;	PUNCT
ftr-415	2188	48	(	(	PUNCT
ftr-415	2188	49	4	4	X
ftr-415	2188	50	)	)	PUNCT
ftr-415	2188	51	involved	involve	VERB
ftr-415	2188	52	the	the	DET
ftr-415	2188	53	concealment	concealment	NOUN
ftr-415	2188	54	of	of	ADP
ftr-415	2188	55	a	a	DET
ftr-415	2188	56	distribution	distribution	NOUN
ftr-415	2188	57	from	from	ADP
ftr-415	2188	58	,	,	PUNCT
ftr-415	2188	59	a	a	DET
ftr-415	2188	60	transfer	transfer	NOUN
ftr-415	2188	61	of	of	ADP
ftr-415	2188	62	assets	asset	NOUN
ftr-415	2188	63	to	to	PART
ftr-415	2188	64	,	,	PUNCT
ftr-415	2188	65	or	or	CCONJ
ftr-415	2188	66	that	that	PRON
ftr-415	2188	67	taxpayer	taxpayer	NOUN
ftr-415	2188	68	was	be	AUX
ftr-415	2188	69	a	a	DET
ftr-415	2188	70	grantor	grantor	NOUN
ftr-415	2188	71	of	of	ADP
ftr-415	2188	72	a	a	DET
ftr-415	2188	73	foreign	foreign	ADJ
ftr-415	2188	74	trust	trust	NOUN
ftr-415	2188	75	;	;	PUNCT
ftr-415	2188	76	or	or	CCONJ
ftr-415	2188	77	(	(	PUNCT
ftr-415	2188	78	5	5	NUM
ftr-415	2188	79	)	)	PUNCT
ftr-415	2188	80	involved	involve	VERB
ftr-415	2188	81	the	the	DET
ftr-415	2188	82	treatment	treatment	NOUN
ftr-415	2188	83	of	of	ADP
ftr-415	2188	84	personal	personal	ADJ
ftr-415	2188	85	,	,	PUNCT
ftr-415	2188	86	household	household	NOUN
ftr-415	2188	87	,	,	PUNCT
ftr-415	2188	88	or	or	CCONJ
ftr-415	2188	89	living	living	NOUN
ftr-415	2188	90	expenses	expense	NOUN
ftr-415	2188	91	as	as	ADP
ftr-415	2188	92	deductible	deductible	ADJ
ftr-415	2188	93	trade	trade	NOUN
ftr-415	2188	94	or	or	CCONJ
ftr-415	2188	95	business	business	NOUN
ftr-415	2188	96	expenses	expense	NOUN
ftr-415	2188	97	.	.	PUNCT
ftr-415	2189	1	a.	a.	NOUN
ftr-415	2189	2	a	a	DET
ftr-415	2189	3	memo	memo	NOUN
ftr-415	2189	4	from	from	ADP
ftr-415	2189	5	larry	larry	PROPN
ftr-415	2189	6	r.	r.	PROPN
ftr-415	2189	7	langdon	langdon	PROPN
ftr-415	2189	8	,	,	PUNCT
ftr-415	2189	9	irs	irs	PROPN
ftr-415	2189	10	division	division	NOUN
ftr-415	2189	11	commissioner	commissioner	NOUN
ftr-415	2189	12	,	,	PUNCT
ftr-415	2189	13	to	to	PART
ftr-415	2189	14	lmsb	lmsb	PROPN
ftr-415	2189	15	employees	employee	NOUN
ftr-415	2189	16	,	,	PUNCT
ftr-415	2189	17	2001	2001	NUM
ftr-415	2189	18	tnt	tnt	PROPN
ftr-415	2189	19	247	247	NUM
ftr-415	2189	20	-	-	SYM
ftr-415	2189	21	8	8	NUM
ftr-415	2189	22	(	(	PUNCT
ftr-415	2189	23	12/20/01	12/20/01	NUM
ftr-415	2189	24	)	)	PUNCT
ftr-415	2189	25	,	,	PUNCT
ftr-415	2189	26	provides	provide	VERB
ftr-415	2189	27	guidelines	guideline	NOUN
ftr-415	2189	28	for	for	ADP
ftr-415	2189	29	applying	apply	VERB
ftr-415	2189	30	the	the	DET
ftr-415	2189	31	about	about	ADP
ftr-415	2189	32	-	-	PUNCT
ftr-415	2189	33	to	to	PART
ftr-415	2189	34	-	-	PUNCT
ftr-415	2189	35	be	be	AUX
ftr-415	2189	36	-	-	PUNCT
ftr-415	2189	37	issued	issue	VERB
ftr-415	2189	38	announcement	announcement	NOUN
ftr-415	2189	39	2002	2002	NUM
ftr-415	2189	40	-	-	SYM
ftr-415	2189	41	2	2	NUM
ftr-415	2189	42	,	,	PUNCT
ftr-415	2189	43	2002	2002	NUM
ftr-415	2189	44	-	-	SYM
ftr-415	2189	45	2	2	NUM
ftr-415	2189	46	i.r.b	i.r.b	NOUN
ftr-415	2189	47	.	.	PUNCT
ftr-415	2190	1	304	304	NUM
ftr-415	2190	2	(	(	PUNCT
ftr-415	2190	3	1/14/02	1/14/02	NUM
ftr-415	2190	4	)	)	PUNCT
ftr-415	2190	5	.	.	PUNCT
ftr-415	2191	1	the	the	DET
ftr-415	2191	2	irs	irs	PROPN
ftr-415	2191	3	will	will	AUX
ftr-415	2191	4	not	not	PART
ftr-415	2191	5	assert	assert	VERB
ftr-415	2191	6	that	that	SCONJ
ftr-415	2191	7	a	a	DET
ftr-415	2191	8	disclosure	disclosure	NOUN
ftr-415	2191	9	made	make	VERB
ftr-415	2191	10	under	under	ADP
ftr-415	2191	11	the	the	DET
ftr-415	2191	12	tax	tax	NOUN
ftr-415	2191	13	shelter	shelter	NOUN
ftr-415	2191	14	initiative	initiative	NOUN
ftr-415	2191	15	constitutes	constitute	VERB
ftr-415	2191	16	a	a	DET
ftr-415	2191	17	waiver	waiver	NOUN
ftr-415	2191	18	of	of	ADP
ftr-415	2191	19	the	the	DET
ftr-415	2191	20	attorney	attorney	NOUN
ftr-415	2191	21	-	-	PUNCT
ftr-415	2191	22	client	client	NOUN
ftr-415	2191	23	privilege	privilege	NOUN
ftr-415	2191	24	.	.	PUNCT
ftr-415	2192	1	b.	b.	PROPN
ftr-415	2193	1	according	accord	VERB
ftr-415	2193	2	to	to	ADP
ftr-415	2193	3	a	a	DET
ftr-415	2193	4	june	june	PROPN
ftr-415	2193	5	11	11	NUM
ftr-415	2193	6	,	,	PUNCT
ftr-415	2193	7	2002	2002	NUM
ftr-415	2193	8	irs	irs	PROPN
ftr-415	2193	9	“	"	PUNCT
ftr-415	2193	10	tax	tax	NOUN
ftr-415	2193	11	talk	talk	NOUN
ftr-415	2193	12	today	today	NOUN
ftr-415	2193	13	”	"	PUNCT
ftr-415	2193	14	webcast	webcast	NOUN
ftr-415	2193	15	,	,	PUNCT
ftr-415	2193	16	the	the	DET
ftr-415	2193	17	irs	irs	PROPN
ftr-415	2193	18	stated	state	VERB
ftr-415	2193	19	that	that	SCONJ
ftr-415	2193	20	the	the	DET
ftr-415	2193	21	tax	tax	NOUN
ftr-415	2193	22	shelter	shelter	NOUN
ftr-415	2193	23	initiative	initiative	NOUN
ftr-415	2193	24	resulted	result	VERB
ftr-415	2193	25	in	in	ADP
ftr-415	2193	26	1,633	1,633	NUM
ftr-415	2193	27	disclosures	disclosure	NOUN
ftr-415	2193	28	from	from	ADP
ftr-415	2193	29	1,180	1,180	NUM
ftr-415	2193	30	taxpayers	taxpayer	NOUN
ftr-415	2193	31	.	.	PUNCT
ftr-415	2194	1	the	the	DET
ftr-415	2194	2	disclosures	disclosure	NOUN
ftr-415	2194	3	covered	cover	VERB
ftr-415	2194	4	1,506	1,506	NUM
ftr-415	2194	5	tax	tax	NOUN
ftr-415	2194	6	returns	return	NOUN
ftr-415	2194	7	and	and	CCONJ
ftr-415	2194	8	involved	involve	VERB
ftr-415	2194	9	more	more	ADJ
ftr-415	2194	10	than	than	ADP
ftr-415	2194	11	$	$	SYM
ftr-415	2194	12	30	30	NUM
ftr-415	2194	13	billion	billion	NUM
ftr-415	2194	14	in	in	ADP
ftr-415	2194	15	claimed	claim	VERB
ftr-415	2194	16	losses	loss	NOUN
ftr-415	2194	17	or	or	CCONJ
ftr-415	2194	18	deductions	deduction	NOUN
ftr-415	2194	19	.	.	PUNCT
ftr-415	2195	1	closed	close	VERB
ftr-415	2195	2	initiative	initiative	NOUN
ftr-415	2195	3	continues	continue	VERB
ftr-415	2195	4	to	to	PART
ftr-415	2195	5	reap	reap	VERB
ftr-415	2195	6	disclosures	disclosure	NOUN
ftr-415	2195	7	,	,	PUNCT
ftr-415	2195	8	by	by	ADP
ftr-415	2195	9	sheryl	sheryl	PROPN
ftr-415	2195	10	stratton	stratton	PROPN
ftr-415	2195	11	,	,	PUNCT
ftr-415	2195	12	tax	tax	NOUN
ftr-415	2195	13	analysts	analyst	NOUN
ftr-415	2195	14	tax	tax	NOUN
ftr-415	2195	15	notes	note	NOUN
ftr-415	2195	16	today	today	NOUN
ftr-415	2195	17	,	,	PUNCT
ftr-415	2195	18	6/11/02	6/11/02	PROPN
ftr-415	2195	19	,	,	PUNCT
ftr-415	2195	20	2002	2002	NUM
ftr-415	2195	21	tnt	tnt	PROPN
ftr-415	2195	22	113	113	NUM
ftr-415	2195	23	-	-	SYM
ftr-415	2195	24	5	5	NUM
ftr-415	2195	25	.	.	NUM
ftr-415	2195	26	158	158	NUM
ftr-415	2195	27	florida	florida	PROPN
ftr-415	2195	28	tax	tax	NOUN
ftr-415	2195	29	review	review	NOUN
ftr-415	2195	30	[	[	X
ftr-415	2195	31	vol.6	vol.6	NUM
ftr-415	2195	32	:	:	PUNCT
ftr-415	2195	33	si	si	PROPN
ftr-415	2195	34	c.	c.	PROPN
ftr-415	2195	35	irs	irs	PROPN
ftr-415	2195	36	news	news	NOUN
ftr-415	2195	37	release	release	NOUN
ftr-415	2195	38	ir-2002	ir-2002	NOUN
ftr-415	2195	39	-	-	PUNCT
ftr-415	2195	40	99	99	NUM
ftr-415	2195	41	(	(	PUNCT
ftr-415	2195	42	9/16/02	9/16/02	NUM
ftr-415	2195	43	)	)	PUNCT
ftr-415	2195	44	.	.	PUNCT
ftr-415	2196	1	the	the	DET
ftr-415	2196	2	irs	irs	PROPN
ftr-415	2196	3	announced	announce	VERB
ftr-415	2196	4	that	that	SCONJ
ftr-415	2196	5	,	,	PUNCT
ftr-415	2196	6	as	as	ADP
ftr-415	2196	7	of	of	ADP
ftr-415	2196	8	the	the	DET
ftr-415	2196	9	end	end	NOUN
ftr-415	2196	10	of	of	ADP
ftr-415	2196	11	august	august	PROPN
ftr-415	2196	12	2002	2002	NUM
ftr-415	2196	13	,	,	PUNCT
ftr-415	2196	14	the	the	DET
ftr-415	2196	15	irs	irs	PROPN
ftr-415	2196	16	office	office	NOUN
ftr-415	2196	17	of	of	ADP
ftr-415	2196	18	tax	tax	NOUN
ftr-415	2196	19	shelter	shelter	NOUN
ftr-415	2196	20	analysis	analysis	NOUN
ftr-415	2196	21	has	have	AUX
ftr-415	2196	22	“	"	PUNCT
ftr-415	2196	23	recorded	record	VERB
ftr-415	2196	24	1,664	1,664	NUM
ftr-415	2196	25	disclosures	disclosure	NOUN
ftr-415	2196	26	from	from	ADP
ftr-415	2196	27	1,206	1,206	NUM
ftr-415	2196	28	taxpayers	taxpayer	NOUN
ftr-415	2196	29	who	who	PRON
ftr-415	2196	30	disclosed	disclose	VERB
ftr-415	2196	31	their	their	PRON
ftr-415	2196	32	questionable	questionable	ADJ
ftr-415	2196	33	transactions	transaction	NOUN
ftr-415	2196	34	.	.	PUNCT
ftr-415	2196	35	”	"	PUNCT
ftr-415	2197	1	d.	d.	PROPN
ftr-415	2197	2	in	in	ADP
ftr-415	2197	3	a	a	DET
ftr-415	2197	4	6/27/02	6/27/02	NUM
ftr-415	2197	5	news	news	NOUN
ftr-415	2197	6	release	release	NOUN
ftr-415	2197	7	,	,	PUNCT
ftr-415	2197	8	2002	2002	NUM
ftr-415	2197	9	tnt	tnt	PROPN
ftr-415	2197	10	125	125	NUM
ftr-415	2197	11	-	-	SYM
ftr-415	2197	12	1	1	NUM
ftr-415	2197	13	(	(	PUNCT
ftr-415	2197	14	6/28/02	6/28/02	PROPN
ftr-415	2197	15	)	)	PUNCT
ftr-415	2197	16	,	,	PUNCT
ftr-415	2197	17	the	the	DET
ftr-415	2197	18	irs	irs	PROPN
ftr-415	2197	19	announced	announce	VERB
ftr-415	2197	20	that	that	SCONJ
ftr-415	2197	21	it	it	PRON
ftr-415	2197	22	cut	cut	VERB
ftr-415	2197	23	a	a	DET
ftr-415	2197	24	deal	deal	NOUN
ftr-415	2197	25	with	with	ADP
ftr-415	2197	26	pricewaterhousecoopers	pricewaterhousecooper	NOUN
ftr-415	2197	27	(	(	PUNCT
ftr-415	2197	28	pwc	pwc	PROPN
ftr-415	2197	29	)	)	PUNCT
ftr-415	2197	30	to	to	PART
ftr-415	2197	31	resolve	resolve	VERB
ftr-415	2197	32	tax	tax	NOUN
ftr-415	2197	33	shelter	shelter	NOUN
ftr-415	2197	34	registration	registration	NOUN
ftr-415	2197	35	and	and	CCONJ
ftr-415	2197	36	list	list	NOUN
ftr-415	2197	37	maintenance	maintenance	NOUN
ftr-415	2197	38	issues	issue	NOUN
ftr-415	2197	39	.	.	PUNCT
ftr-415	2197	40	.	.	PUNCT
ftr-415	2197	41	.	.	PUNCT
ftr-415	2197	42	.	.	PUNCT
ftr-415	2198	1	the	the	DET
ftr-415	2198	2	irs	irs	PROPN
ftr-415	2198	3	news	news	NOUN
ftr-415	2198	4	release	release	NOUN
ftr-415	2198	5	,	,	PUNCT
ftr-415	2198	6	which	which	PRON
ftr-415	2198	7	is	be	AUX
ftr-415	2198	8	similar	similar	ADJ
ftr-415	2198	9	to	to	ADP
ftr-415	2198	10	one	one	NUM
ftr-415	2198	11	issued	issue	VERB
ftr-415	2198	12	last	last	ADJ
ftr-415	2198	13	august	august	PROPN
ftr-415	2198	14	regarding	regard	VERB
ftr-415	2198	15	merrill	merrill	PROPN
ftr-415	2198	16	lynch	lynch	PROPN
ftr-415	2198	17	,	,	PUNCT
ftr-415	2198	18	says	say	VERB
ftr-415	2198	19	that	that	SCONJ
ftr-415	2198	20	without	without	ADP
ftr-415	2198	21	admitting	admit	VERB
ftr-415	2198	22	or	or	CCONJ
ftr-415	2198	23	denying	deny	VERB
ftr-415	2198	24	liability	liability	NOUN
ftr-415	2198	25	,	,	PUNCT
ftr-415	2198	26	pwc	pwc	PROPN
ftr-415	2198	27	has	have	AUX
ftr-415	2198	28	agreed	agree	VERB
ftr-415	2198	29	to	to	PART
ftr-415	2198	30	make	make	VERB
ftr-415	2198	31	a	a	DET
ftr-415	2198	32	‘	'	PUNCT
ftr-415	2198	33	substantial	substantial	ADJ
ftr-415	2198	34	payment	payment	NOUN
ftr-415	2198	35	’	'	PUNCT
ftr-415	2198	36	to	to	ADP
ftr-415	2198	37	the	the	DET
ftr-415	2198	38	irs	irs	PROPN
ftr-415	2198	39	to	to	PART
ftr-415	2198	40	resolve	resolve	VERB
ftr-415	2198	41	issues	issue	NOUN
ftr-415	2198	42	in	in	ADP
ftr-415	2198	43	connection	connection	NOUN
ftr-415	2198	44	with	with	ADP
ftr-415	2198	45	advice	advice	NOUN
ftr-415	2198	46	rendered	render	VERB
ftr-415	2198	47	to	to	ADP
ftr-415	2198	48	clients	client	NOUN
ftr-415	2198	49	dating	date	VERB
ftr-415	2198	50	back	back	ADV
ftr-415	2198	51	to	to	ADP
ftr-415	2198	52	1995	1995	NUM
ftr-415	2198	53	.	.	PUNCT
ftr-415	2199	1	under	under	ADP
ftr-415	2199	2	the	the	DET
ftr-415	2199	3	agreement	agreement	NOUN
ftr-415	2199	4	,	,	PUNCT
ftr-415	2199	5	pwc	pwc	PROPN
ftr-415	2199	6	will	will	AUX
ftr-415	2199	7	provide	provide	VERB
ftr-415	2199	8	to	to	ADP
ftr-415	2199	9	the	the	DET
ftr-415	2199	10	irs	irs	PROPN
ftr-415	2199	11	certain	certain	ADJ
ftr-415	2199	12	client	client	NOUN
ftr-415	2199	13	information	information	NOUN
ftr-415	2199	14	in	in	ADP
ftr-415	2199	15	response	response	NOUN
ftr-415	2199	16	to	to	ADP
ftr-415	2199	17	summonses	summons	NOUN
ftr-415	2199	18	.	.	PUNCT
ftr-415	2200	1	it	it	PRON
ftr-415	2200	2	will	will	AUX
ftr-415	2200	3	also	also	ADV
ftr-415	2200	4	work	work	VERB
ftr-415	2200	5	with	with	ADP
ftr-415	2200	6	the	the	DET
ftr-415	2200	7	irs	irs	PROPN
ftr-415	2200	8	to	to	PART
ftr-415	2200	9	develop	develop	VERB
ftr-415	2200	10	processes	process	NOUN
ftr-415	2200	11	to	to	PART
ftr-415	2200	12	ensure	ensure	VERB
ftr-415	2200	13	ongoing	ongoing	ADJ
ftr-415	2200	14	compliance	compliance	NOUN
ftr-415	2200	15	with	with	ADP
ftr-415	2200	16	the	the	DET
ftr-415	2200	17	shelter	shelter	NOUN
ftr-415	2200	18	registration	registration	NOUN
ftr-415	2200	19	and	and	CCONJ
ftr-415	2200	20	investor	investor	NOUN
ftr-415	2200	21	list	list	NOUN
ftr-415	2200	22	maintenance	maintenance	NOUN
ftr-415	2200	23	requirements	requirement	NOUN
ftr-415	2200	24	,	,	PUNCT
ftr-415	2200	25	according	accord	VERB
ftr-415	2200	26	to	to	ADP
ftr-415	2200	27	the	the	DET
ftr-415	2200	28	release	release	NOUN
ftr-415	2200	29	.	.	PUNCT
ftr-415	2201	1	e.	e.	PROPN
ftr-415	2201	2	warm	warm	PROPN
ftr-415	2201	3	-	-	PUNCT
ftr-415	2201	4	up	up	ADP
ftr-415	2201	5	the	the	DET
ftr-415	2201	6	photocopier	photocopier	NOUN
ftr-415	2201	7	for	for	ADP
ftr-415	2201	8	those	those	DET
ftr-415	2201	9	tax	tax	NOUN
ftr-415	2201	10	accrual	accrual	ADJ
ftr-415	2201	11	workpapers	workpaper	NOUN
ftr-415	2201	12	.	.	PUNCT
ftr-415	2202	1	announcement	announcement	NOUN
ftr-415	2202	2	2002	2002	NUM
ftr-415	2202	3	-	-	SYM
ftr-415	2202	4	63	63	NUM
ftr-415	2202	5	,	,	PUNCT
ftr-415	2202	6	2002	2002	NUM
ftr-415	2202	7	-	-	SYM
ftr-415	2202	8	27	27	NUM
ftr-415	2202	9	i.r.b	i.r.b	NOUN
ftr-415	2202	10	.	.	PUNCT
ftr-415	2203	1	72	72	NUM
ftr-415	2203	2	(	(	PUNCT
ftr-415	2203	3	7/8/02	7/8/02	NUM
ftr-415	2203	4	)	)	PUNCT
ftr-415	2203	5	.	.	PUNCT
ftr-415	2204	1	in	in	ADP
ftr-415	2204	2	auditing	auditing	NOUN
ftr-415	2204	3	returns	return	NOUN
ftr-415	2204	4	filed	file	VERB
ftr-415	2204	5	after	after	ADP
ftr-415	2204	6	7/1/02	7/1/02	PROPN
ftr-415	2204	7	that	that	PRON
ftr-415	2204	8	claim	claim	VERB
ftr-415	2204	9	any	any	DET
ftr-415	2204	10	tax	tax	NOUN
ftr-415	2204	11	benefits	benefit	NOUN
ftr-415	2204	12	from	from	ADP
ftr-415	2204	13	a	a	DET
ftr-415	2204	14	“	"	PUNCT
ftr-415	2204	15	listed	list	VERB
ftr-415	2204	16	transaction	transaction	NOUN
ftr-415	2204	17	,	,	PUNCT
ftr-415	2204	18	”	"	PUNCT
ftr-415	2204	19	the	the	DET
ftr-415	2204	20	irs	irs	PROPN
ftr-415	2204	21	may	may	AUX
ftr-415	2204	22	request	request	VERB
ftr-415	2204	23	tax	tax	NOUN
ftr-415	2204	24	accrual	accrual	ADJ
ftr-415	2204	25	workpapers	workpaper	NOUN
ftr-415	2204	26	.	.	PUNCT
ftr-415	2205	1	see	see	VERB
ftr-415	2205	2	notice	notice	NOUN
ftr-415	2205	3	2001	2001	NUM
ftr-415	2205	4	-	-	SYM
ftr-415	2205	5	51	51	NUM
ftr-415	2205	6	,	,	PUNCT
ftr-415	2205	7	2001	2001	NUM
ftr-415	2205	8	-	-	SYM
ftr-415	2205	9	2	2	NUM
ftr-415	2205	10	c.b	c.b	PROPN
ftr-415	2205	11	.	.	PROPN
ftr-415	2205	12	190	190	NUM
ftr-415	2205	13	.	.	PUNCT
ftr-415	2206	1	listed	list	VERB
ftr-415	2206	2	transactions	transaction	NOUN
ftr-415	2206	3	will	will	AUX
ftr-415	2206	4	be	be	AUX
ftr-415	2206	5	determined	determine	VERB
ftr-415	2206	6	“	"	PUNCT
ftr-415	2206	7	at	at	ADP
ftr-415	2206	8	the	the	DET
ftr-415	2206	9	time	time	NOUN
ftr-415	2206	10	of	of	ADP
ftr-415	2206	11	the	the	DET
ftr-415	2206	12	request	request	NOUN
ftr-415	2206	13	.	.	PUNCT
ftr-415	2206	14	”	"	PUNCT
ftr-415	2207	1	neither	neither	CCONJ
ftr-415	2207	2	the	the	DET
ftr-415	2207	3	attorney	attorney	NOUN
ftr-415	2207	4	-	-	PUNCT
ftr-415	2207	5	client	client	NOUN
ftr-415	2207	6	privilege	privilege	NOUN
ftr-415	2207	7	nor	nor	CCONJ
ftr-415	2207	8	the	the	DET
ftr-415	2207	9	§	§	PROPN
ftr-415	2207	10	7525	7525	NUM
ftr-415	2207	11	tax	tax	NOUN
ftr-415	2207	12	practitioner	practitioner	NOUN
ftr-415	2207	13	privilege	privilege	NOUN
ftr-415	2207	14	protects	protect	VERB
ftr-415	2207	15	the	the	DET
ftr-415	2207	16	confidentiality	confidentiality	NOUN
ftr-415	2207	17	of	of	ADP
ftr-415	2207	18	the	the	DET
ftr-415	2207	19	workpapers	workpaper	NOUN
ftr-415	2207	20	.	.	PUNCT
ftr-415	2208	1	f.	f.	PROPN
ftr-415	2208	2	no	no	DET
ftr-415	2208	3	third	third	ADJ
ftr-415	2208	4	-	-	PUNCT
ftr-415	2208	5	party	party	NOUN
ftr-415	2208	6	identification	identification	NOUN
ftr-415	2208	7	without	without	ADP
ftr-415	2208	8	associate	associate	ADJ
ftr-415	2208	9	chief	chief	ADJ
ftr-415	2208	10	counsel	counsel	NOUN
ftr-415	2208	11	review	review	NOUN
ftr-415	2208	12	.	.	PUNCT
ftr-415	2209	1	chief	chief	ADJ
ftr-415	2209	2	counsel	counsel	NOUN
ftr-415	2209	3	notice	notice	VERB
ftr-415	2209	4	cc-2002	cc-2002	NOUN
ftr-415	2209	5	-	-	PUNCT
ftr-415	2209	6	028	028	NUM
ftr-415	2209	7	(	(	PUNCT
ftr-415	2209	8	7/19/02	7/19/02	NUM
ftr-415	2209	9	)	)	PUNCT
ftr-415	2209	10	.	.	PUNCT
ftr-415	2210	1	this	this	DET
ftr-415	2210	2	notice	notice	NOUN
ftr-415	2210	3	sets	set	VERB
ftr-415	2210	4	forth	forth	ADP
ftr-415	2210	5	the	the	DET
ftr-415	2210	6	requirements	requirement	NOUN
ftr-415	2210	7	for	for	ADP
ftr-415	2210	8	the	the	DET
ftr-415	2210	9	review	review	NOUN
ftr-415	2210	10	of	of	ADP
ftr-415	2210	11	privilege	privilege	NOUN
ftr-415	2210	12	logs	log	NOUN
ftr-415	2210	13	or	or	CCONJ
ftr-415	2210	14	similar	similar	ADJ
ftr-415	2210	15	documents	document	NOUN
ftr-415	2210	16	that	that	PRON
ftr-415	2210	17	identify	identify	VERB
ftr-415	2210	18	third	third	ADJ
ftr-415	2210	19	parties	party	NOUN
ftr-415	2210	20	,	,	PUNCT
ftr-415	2210	21	and	and	CCONJ
ftr-415	2210	22	for	for	ADP
ftr-415	2210	23	the	the	DET
ftr-415	2210	24	coordination	coordination	NOUN
ftr-415	2210	25	of	of	ADP
ftr-415	2210	26	the	the	DET
ftr-415	2210	27	disclosure	disclosure	NOUN
ftr-415	2210	28	of	of	ADP
ftr-415	2210	29	these	these	DET
ftr-415	2210	30	documents	document	NOUN
ftr-415	2210	31	with	with	ADP
ftr-415	2210	32	the	the	DET
ftr-415	2210	33	associate	associate	ADJ
ftr-415	2210	34	chief	chief	ADJ
ftr-415	2210	35	counsel	counsel	NOUN
ftr-415	2210	36	(	(	PUNCT
ftr-415	2210	37	procedure	procedure	NOUN
ftr-415	2210	38	&	&	CCONJ
ftr-415	2210	39	administration	administration	PROPN
ftr-415	2210	40	)	)	PUNCT
ftr-415	2210	41	.	.	PUNCT
ftr-415	2211	1	4	4	X
ftr-415	2211	2	.	.	X
ftr-415	2211	3	irs	irs	PROPN
ftr-415	2211	4	news	news	NOUN
ftr-415	2211	5	release	release	NOUN
ftr-415	2211	6	ir-2002	ir-2002	NOUN
ftr-415	2211	7	-	-	PUNCT
ftr-415	2211	8	105	105	NUM
ftr-415	2211	9	(	(	PUNCT
ftr-415	2211	10	10/4/02	10/4/02	NUM
ftr-415	2211	11	)	)	PUNCT
ftr-415	2211	12	.	.	PUNCT
ftr-415	2212	1	the	the	DET
ftr-415	2212	2	irs	irs	PROPN
ftr-415	2212	3	announced	announce	VERB
ftr-415	2212	4	it	it	PRON
ftr-415	2212	5	will	will	AUX
ftr-415	2212	6	for	for	ADP
ftr-415	2212	7	a	a	DET
ftr-415	2212	8	limited	limited	ADJ
ftr-415	2212	9	time	time	NOUN
ftr-415	2212	10	offer	offer	VERB
ftr-415	2212	11	settlements	settlement	NOUN
ftr-415	2212	12	to	to	ADP
ftr-415	2212	13	taxpayers	taxpayer	NOUN
ftr-415	2212	14	involved	involve	VERB
ftr-415	2212	15	in	in	ADP
ftr-415	2212	16	three	three	NUM
ftr-415	2212	17	types	type	NOUN
ftr-415	2212	18	of	of	ADP
ftr-415	2212	19	tax	tax	NOUN
ftr-415	2212	20	shelters	shelter	NOUN
ftr-415	2212	21	.	.	PUNCT
ftr-415	2213	1	a.	a.	PROPN
ftr-415	2213	2	rev	rev	PROPN
ftr-415	2213	3	.	.	PROPN
ftr-415	2213	4	proc	proc	PROPN
ftr-415	2213	5	.	.	PUNCT
ftr-415	2214	1	2002	2002	NUM
ftr-415	2214	2	-	-	SYM
ftr-415	2214	3	67	67	NUM
ftr-415	2214	4	,	,	PUNCT
ftr-415	2214	5	2002	2002	NUM
ftr-415	2214	6	-	-	SYM
ftr-415	2214	7	43	43	NUM
ftr-415	2214	8	i.r.b	i.r.b	NOUN
ftr-415	2214	9	.	.	PUNCT
ftr-415	2215	1	733	733	NUM
ftr-415	2215	2	(	(	PUNCT
ftr-415	2215	3	10/28/00	10/28/00	NUM
ftr-415	2215	4	)	)	PUNCT
ftr-415	2215	5	.	.	PUNCT
ftr-415	2216	1	procedures	procedure	NOUN
ftr-415	2216	2	to	to	PART
ftr-415	2216	3	settle	settle	VERB
ftr-415	2216	4	cases	case	NOUN
ftr-415	2216	5	involving	involve	VERB
ftr-415	2216	6	contingent	contingent	ADJ
ftr-415	2216	7	liability	liability	NOUN
ftr-415	2216	8	transactions	transaction	NOUN
ftr-415	2216	9	(	(	PUNCT
ftr-415	2216	10	§	§	NOUN
ftr-415	2216	11	351	351	NUM
ftr-415	2216	12	contingent	contingent	NOUN
ftr-415	2216	13	liability	liability	NOUN
ftr-415	2216	14	tax	tax	NOUN
ftr-415	2216	15	shelters	shelter	NOUN
ftr-415	2216	16	)	)	PUNCT
ftr-415	2216	17	,	,	PUNCT
ftr-415	2216	18	similar	similar	ADJ
ftr-415	2216	19	to	to	ADP
ftr-415	2216	20	the	the	DET
ftr-415	2216	21	ones	one	NOUN
ftr-415	2216	22	described	describe	VERB
ftr-415	2216	23	in	in	ADP
ftr-415	2216	24	notice	notice	NOUN
ftr-415	2216	25	200117	200117	NUM
ftr-415	2216	26	,	,	PUNCT
ftr-415	2216	27	2001	2001	NUM
ftr-415	2216	28	-	-	SYM
ftr-415	2216	29	1	1	NUM
ftr-415	2216	30	c.b	c.b	PROPN
ftr-415	2216	31	.	.	PROPN
ftr-415	2216	32	730	730	NUM
ftr-415	2216	33	,	,	PUNCT
ftr-415	2216	34	are	be	AUX
ftr-415	2216	35	provided	provide	VERB
ftr-415	2216	36	.	.	PUNCT
ftr-415	2217	1	b.	b.	PROPN
ftr-415	2217	2	announcement	announcement	PROPN
ftr-415	2217	3	2002	2002	NUM
ftr-415	2217	4	-	-	SYM
ftr-415	2217	5	97	97	NUM
ftr-415	2217	6	,	,	PUNCT
ftr-415	2217	7	2002	2002	NUM
ftr-415	2217	8	-	-	SYM
ftr-415	2217	9	43	43	NUM
ftr-415	2217	10	i.r.b	i.r.b	NOUN
ftr-415	2217	11	.	.	PUNCT
ftr-415	2218	1	757	757	NUM
ftr-415	2218	2	(	(	PUNCT
ftr-415	2218	3	10/28/02	10/28/02	NUM
ftr-415	2218	4	)	)	PUNCT
ftr-415	2218	5	.	.	PUNCT
ftr-415	2219	1	this	this	DET
ftr-415	2219	2	announcement	announcement	NOUN
ftr-415	2219	3	provides	provide	VERB
ftr-415	2219	4	procedures	procedure	NOUN
ftr-415	2219	5	to	to	PART
ftr-415	2219	6	settle	settle	VERB
ftr-415	2219	7	cases	case	NOUN
ftr-415	2219	8	involving	involve	VERB
ftr-415	2219	9	the	the	DET
ftr-415	2219	10	§	§	PROPN
ftr-415	2219	11	302/318	302/318	PROPN
ftr-415	2219	12	basis	basis	NOUN
ftr-415	2219	13	shifting	shift	VERB
ftr-415	2219	14	tax	tax	NOUN
ftr-415	2219	15	shelter	shelter	NOUN
ftr-415	2219	16	transactions	transaction	NOUN
ftr-415	2219	17	that	that	PRON
ftr-415	2219	18	are	be	AUX
ftr-415	2219	19	the	the	DET
ftr-415	2219	20	same	same	ADJ
ftr-415	2219	21	or	or	CCONJ
ftr-415	2219	22	similar	similar	ADJ
ftr-415	2219	23	to	to	ADP
ftr-415	2219	24	those	those	PRON
ftr-415	2219	25	described	describe	VERB
ftr-415	2219	26	in	in	ADP
ftr-415	2219	27	notice	notice	NOUN
ftr-415	2219	28	2001	2001	NUM
ftr-415	2219	29	-	-	SYM
ftr-415	2219	30	45	45	NUM
ftr-415	2219	31	,	,	PUNCT
ftr-415	2219	32	2001	2001	NUM
ftr-415	2219	33	-	-	SYM
ftr-415	2219	34	2	2	NUM
ftr-415	2219	35	c.b	c.b	PROPN
ftr-415	2219	36	.	.	PROPN
ftr-415	2219	37	129	129	NUM
ftr-415	2219	38	.	.	PUNCT
ftr-415	2220	1	notification	notification	NOUN
ftr-415	2220	2	to	to	ADP
ftr-415	2220	3	the	the	DET
ftr-415	2220	4	irs	irs	PROPN
ftr-415	2220	5	must	must	AUX
ftr-415	2220	6	be	be	AUX
ftr-415	2220	7	made	make	VERB
ftr-415	2220	8	on	on	ADP
ftr-415	2220	9	or	or	CCONJ
ftr-415	2220	10	before	before	ADP
ftr-415	2220	11	12/3/02	12/3/02	NUM
ftr-415	2220	12	.	.	PUNCT
ftr-415	2221	1	c.	c.	PROPN
ftr-415	2221	2	announcement	announcement	PROPN
ftr-415	2221	3	2002	2002	NUM
ftr-415	2221	4	-	-	SYM
ftr-415	2221	5	96	96	NUM
ftr-415	2221	6	,	,	PUNCT
ftr-415	2221	7	2002	2002	NUM
ftr-415	2221	8	-	-	SYM
ftr-415	2221	9	43	43	NUM
ftr-415	2221	10	i.r.b	i.r.b	NOUN
ftr-415	2221	11	.	.	PUNCT
ftr-415	2222	1	756	756	NUM
ftr-415	2222	2	(	(	PUNCT
ftr-415	2222	3	10/28/02	10/28/02	NUM
ftr-415	2222	4	)	)	PUNCT
ftr-415	2222	5	.	.	PUNCT
ftr-415	2223	1	this	this	DET
ftr-415	2223	2	announcement	announcement	NOUN
ftr-415	2223	3	terminates	terminate	VERB
ftr-415	2223	4	the	the	DET
ftr-415	2223	5	appeals	appeal	NOUN
ftr-415	2223	6	settlement	settlement	NOUN
ftr-415	2223	7	initiative	initiative	NOUN
ftr-415	2223	8	to	to	PART
ftr-415	2223	9	settle	settle	VERB
ftr-415	2223	10	corporate	corporate	ADJ
ftr-415	2223	11	-	-	PUNCT
ftr-415	2223	12	owned	own	VERB
ftr-415	2223	13	life	life	NOUN
ftr-415	2223	14	insurance	insurance	NOUN
ftr-415	2223	15	(	(	PUNCT
ftr-415	2223	16	coli	coli	NOUN
ftr-415	2223	17	)	)	PUNCT
ftr-415	2223	18	transaction	transaction	NOUN
ftr-415	2223	19	tax	tax	NOUN
ftr-415	2223	20	shelters	shelter	NOUN
ftr-415	2223	21	,	,	PUNCT
ftr-415	2223	22	subject	subject	ADJ
ftr-415	2223	23	to	to	ADP
ftr-415	2223	24	a	a	DET
ftr-415	2223	25	45	45	NUM
ftr-415	2223	26	-	-	PUNCT
ftr-415	2223	27	day	day	NOUN
ftr-415	2223	28	window	window	NOUN
ftr-415	2223	29	within	within	ADP
ftr-415	2223	30	which	which	PRON
ftr-415	2223	31	taxpayers	taxpayer	NOUN
ftr-415	2223	32	will	will	AUX
ftr-415	2223	33	be	be	AUX
ftr-415	2223	34	permitted	permit	VERB
ftr-415	2223	35	to	to	PART
ftr-415	2223	36	enter	enter	VERB
ftr-415	2223	37	into	into	ADP
ftr-415	2223	38	the	the	DET
ftr-415	2223	39	“	"	PUNCT
ftr-415	2223	40	current	current	ADJ
ftr-415	2223	41	settlement	settlement	NOUN
ftr-415	2223	42	arrangement	arrangement	NOUN
ftr-415	2223	43	.	.	PUNCT
ftr-415	2223	44	”	"	PUNCT
ftr-415	2224	1	2003	2003	NUM
ftr-415	2224	2	]	]	PUNCT
ftr-415	2224	3	recent	recent	ADJ
ftr-415	2224	4	developments	development	NOUN
ftr-415	2224	5	in	in	ADP
ftr-415	2224	6	federal	federal	ADJ
ftr-415	2224	7	income	income	NOUN
ftr-415	2224	8	taxation	taxation	NOUN
ftr-415	2224	9	159	159	NUM
ftr-415	2224	10	5	5	NUM
ftr-415	2224	11	.	.	PUNCT
ftr-415	2225	1	“	"	PUNCT
ftr-415	2225	2	the	the	DET
ftr-415	2225	3	irs	irs	PROPN
ftr-415	2225	4	and	and	CCONJ
ftr-415	2225	5	treasury	treasury	PROPN
ftr-415	2225	6	believe	believe	VERB
ftr-415	2225	7	that	that	SCONJ
ftr-415	2225	8	taxpayers	taxpayer	NOUN
ftr-415	2225	9	have	have	AUX
ftr-415	2225	10	improperly	improperly	ADV
ftr-415	2225	11	relied	rely	VERB
ftr-415	2225	12	on	on	ADP
ftr-415	2225	13	opinions	opinion	NOUN
ftr-415	2225	14	or	or	CCONJ
ftr-415	2225	15	advice	advice	NOUN
ftr-415	2225	16	issued	issue	VERB
ftr-415	2225	17	by	by	ADP
ftr-415	2225	18	tax	tax	NOUN
ftr-415	2225	19	advisors	advisor	NOUN
ftr-415	2225	20	to	to	PART
ftr-415	2225	21	establish	establish	VERB
ftr-415	2225	22	reasonable	reasonable	ADJ
ftr-415	2225	23	cause	cause	NOUN
ftr-415	2225	24	and	and	CCONJ
ftr-415	2225	25	good	good	ADJ
ftr-415	2225	26	faith	faith	NOUN
ftr-415	2225	27	as	as	ADP
ftr-415	2225	28	a	a	DET
ftr-415	2225	29	basis	basis	NOUN
ftr-415	2225	30	for	for	ADP
ftr-415	2225	31	avoiding	avoid	VERB
ftr-415	2225	32	the	the	DET
ftr-415	2225	33	accuracyrelated	accuracyrelate	VERB
ftr-415	2225	34	penalty	penalty	NOUN
ftr-415	2225	35	.	.	PUNCT
ftr-415	2225	36	”	"	PUNCT
ftr-415	2226	1	reg-126016	reg-126016	PROPN
ftr-415	2226	2	-	-	PUNCT
ftr-415	2226	3	01	01	PROPN
ftr-415	2226	4	,	,	PUNCT
ftr-415	2226	5	establishing	establish	VERB
ftr-415	2226	6	defenses	defense	NOUN
ftr-415	2226	7	to	to	ADP
ftr-415	2226	8	the	the	DET
ftr-415	2226	9	imposition	imposition	NOUN
ftr-415	2226	10	of	of	ADP
ftr-415	2226	11	the	the	DET
ftr-415	2226	12	accuracy	accuracy	NOUN
ftr-415	2226	13	-	-	PUNCT
ftr-415	2226	14	related	relate	VERB
ftr-415	2226	15	penalty	penalty	NOUN
ftr-415	2226	16	,	,	PUNCT
ftr-415	2226	17	67	67	NUM
ftr-415	2226	18	f.r	f.r	NOUN
ftr-415	2226	19	.	.	NOUN
ftr-415	2226	20	79894	79894	NUM
ftr-415	2226	21	(	(	PUNCT
ftr-415	2226	22	12/31/02	12/31/02	NUM
ftr-415	2226	23	)	)	PUNCT
ftr-415	2226	24	.	.	PUNCT
ftr-415	2227	1	the	the	DET
ftr-415	2227	2	treasury	treasury	PROPN
ftr-415	2227	3	department	department	PROPN
ftr-415	2227	4	has	have	AUX
ftr-415	2227	5	published	publish	VERB
ftr-415	2227	6	proposed	propose	VERB
ftr-415	2227	7	amendments	amendment	NOUN
ftr-415	2227	8	to	to	ADP
ftr-415	2227	9	the	the	DET
ftr-415	2227	10	regulations	regulation	NOUN
ftr-415	2227	11	under	under	ADP
ftr-415	2227	12	§	§	PROPN
ftr-415	2227	13	§	§	PROPN
ftr-415	2227	14	6662	6662	NUM
ftr-415	2227	15	and	and	CCONJ
ftr-415	2227	16	6664	6664	NUM
ftr-415	2227	17	[	[	X
ftr-415	2227	18	regs	reg	NOUN
ftr-415	2227	19	.	.	PUNCT
ftr-415	2228	1	§	§	PROPN
ftr-415	2228	2	§	§	PROPN
ftr-415	2228	3	1.6662	1.6662	NUM
ftr-415	2228	4	-	-	SYM
ftr-415	2228	5	3	3	NUM
ftr-415	2228	6	and	and	CCONJ
ftr-415	2228	7	1.6664	1.6664	NUM
ftr-415	2228	8	-	-	SYM
ftr-415	2228	9	4	4	NUM
ftr-415	2228	10	]	]	PUNCT
ftr-415	2228	11	to	to	PART
ftr-415	2228	12	limit	limit	VERB
ftr-415	2228	13	the	the	DET
ftr-415	2228	14	available	available	ADJ
ftr-415	2228	15	defenses	defense	NOUN
ftr-415	2228	16	to	to	ADP
ftr-415	2228	17	an	an	DET
ftr-415	2228	18	accuracy	accuracy	NOUN
ftr-415	2228	19	-	-	PUNCT
ftr-415	2228	20	related	relate	VERB
ftr-415	2228	21	penalty	penalty	NOUN
ftr-415	2228	22	when	when	SCONJ
ftr-415	2228	23	a	a	DET
ftr-415	2228	24	taxpayer	taxpayer	NOUN
ftr-415	2228	25	(	(	PUNCT
ftr-415	2228	26	1	1	X
ftr-415	2228	27	)	)	PUNCT
ftr-415	2228	28	fails	fail	VERB
ftr-415	2228	29	to	to	PART
ftr-415	2228	30	disclose	disclose	VERB
ftr-415	2228	31	a	a	DET
ftr-415	2228	32	reportable	reportable	ADJ
ftr-415	2228	33	transaction	transaction	NOUN
ftr-415	2228	34	or	or	CCONJ
ftr-415	2228	35	(	(	PUNCT
ftr-415	2228	36	2	2	X
ftr-415	2228	37	)	)	PUNCT
ftr-415	2228	38	fails	fail	VERB
ftr-415	2228	39	to	to	PART
ftr-415	2228	40	disclose	disclose	VERB
ftr-415	2228	41	that	that	SCONJ
ftr-415	2228	42	it	it	PRON
ftr-415	2228	43	has	have	AUX
ftr-415	2228	44	taken	take	VERB
ftr-415	2228	45	a	a	DET
ftr-415	2228	46	position	position	NOUN
ftr-415	2228	47	on	on	ADP
ftr-415	2228	48	a	a	DET
ftr-415	2228	49	return	return	NOUN
ftr-415	2228	50	based	base	VERB
ftr-415	2228	51	upon	upon	SCONJ
ftr-415	2228	52	a	a	DET
ftr-415	2228	53	regulation	regulation	NOUN
ftr-415	2228	54	being	be	AUX
ftr-415	2228	55	invalid	invalid	ADJ
ftr-415	2228	56	.	.	PUNCT
ftr-415	2229	1	under	under	ADP
ftr-415	2229	2	the	the	DET
ftr-415	2229	3	proposed	propose	VERB
ftr-415	2229	4	amendments	amendment	NOUN
ftr-415	2229	5	,	,	PUNCT
ftr-415	2229	6	a	a	DET
ftr-415	2229	7	taxpayer	taxpayer	NOUN
ftr-415	2229	8	who	who	PRON
ftr-415	2229	9	takes	take	VERB
ftr-415	2229	10	a	a	DET
ftr-415	2229	11	position	position	NOUN
ftr-415	2229	12	that	that	SCONJ
ftr-415	2229	13	a	a	DET
ftr-415	2229	14	regulation	regulation	NOUN
ftr-415	2229	15	is	be	AUX
ftr-415	2229	16	invalid	invalid	ADJ
ftr-415	2229	17	can	can	AUX
ftr-415	2229	18	not	not	PART
ftr-415	2229	19	rely	rely	VERB
ftr-415	2229	20	on	on	ADP
ftr-415	2229	21	an	an	DET
ftr-415	2229	22	opinion	opinion	NOUN
ftr-415	2229	23	or	or	CCONJ
ftr-415	2229	24	advice	advice	NOUN
ftr-415	2229	25	to	to	PART
ftr-415	2229	26	satisfy	satisfy	VERB
ftr-415	2229	27	the	the	DET
ftr-415	2229	28	reasonable	reasonable	ADJ
ftr-415	2229	29	cause	cause	NOUN
ftr-415	2229	30	and	and	CCONJ
ftr-415	2229	31	good	good	ADJ
ftr-415	2229	32	faith	faith	NOUN
ftr-415	2229	33	exception	exception	NOUN
ftr-415	2229	34	under	under	ADP
ftr-415	2229	35	§	§	PROPN
ftr-415	2229	36	6664(c	6664(c	NOUN
ftr-415	2229	37	)	)	PUNCT
ftr-415	2229	38	with	with	ADP
ftr-415	2229	39	respect	respect	NOUN
ftr-415	2229	40	to	to	ADP
ftr-415	2229	41	that	that	DET
ftr-415	2229	42	position	position	NOUN
ftr-415	2229	43	unless	unless	SCONJ
ftr-415	2229	44	the	the	DET
ftr-415	2229	45	position	position	NOUN
ftr-415	2229	46	was	be	AUX
ftr-415	2229	47	disclosed	disclose	VERB
ftr-415	2229	48	on	on	ADP
ftr-415	2229	49	a	a	DET
ftr-415	2229	50	return	return	NOUN
ftr-415	2229	51	(	(	PUNCT
ftr-415	2229	52	including	include	VERB
ftr-415	2229	53	disclosing	disclose	VERB
ftr-415	2229	54	the	the	DET
ftr-415	2229	55	position	position	NOUN
ftr-415	2229	56	that	that	SCONJ
ftr-415	2229	57	the	the	DET
ftr-415	2229	58	regulation	regulation	NOUN
ftr-415	2229	59	in	in	ADP
ftr-415	2229	60	question	question	NOUN
ftr-415	2229	61	is	be	AUX
ftr-415	2229	62	invalid	invalid	ADJ
ftr-415	2229	63	)	)	PUNCT
ftr-415	2229	64	.	.	PUNCT
ftr-415	2230	1	a	a	DET
ftr-415	2230	2	taxpayer	taxpayer	NOUN
ftr-415	2230	3	who	who	PRON
ftr-415	2230	4	engages	engage	VERB
ftr-415	2230	5	in	in	ADP
ftr-415	2230	6	a	a	DET
ftr-415	2230	7	reportable	reportable	ADJ
ftr-415	2230	8	transaction	transaction	NOUN
ftr-415	2230	9	[	[	X
ftr-415	2230	10	see	see	VERB
ftr-415	2230	11	temp	temp	NOUN
ftr-415	2230	12	.	.	PUNCT
ftr-415	2231	1	reg	reg	NOUN
ftr-415	2231	2	.	.	PUNCT
ftr-415	2232	1	§	§	PROPN
ftr-415	2232	2	1.6011	1.6011	NUM
ftr-415	2232	3	-	-	SYM
ftr-415	2232	4	4	4	NUM
ftr-415	2232	5	t	t	NOUN
ftr-415	2232	6	]	]	PUNCT
ftr-415	2232	7	can	can	AUX
ftr-415	2232	8	not	not	PART
ftr-415	2232	9	rely	rely	VERB
ftr-415	2232	10	on	on	ADP
ftr-415	2232	11	an	an	DET
ftr-415	2232	12	opin	opin	NOUN
ftr-415	2232	13	ion	ion	NOUN
ftr-415	2232	14	or	or	CCONJ
ftr-415	2232	15	advice	advice	NOUN
ftr-415	2232	16	to	to	PART
ftr-415	2232	17	satisfy	satisfy	VERB
ftr-415	2232	18	the	the	DET
ftr-415	2232	19	reasonable	reasonable	ADJ
ftr-415	2232	20	cause	cause	NOUN
ftr-415	2232	21	and	and	CCONJ
ftr-415	2232	22	good	good	ADJ
ftr-415	2232	23	faith	faith	NOUN
ftr-415	2232	24	exception	exception	NOUN
ftr-415	2232	25	under	under	ADP
ftr-415	2232	26	§	§	PROPN
ftr-415	2232	27	6664(c	6664(c	NOUN
ftr-415	2232	28	)	)	PUNCT
ftr-415	2232	29	with	with	ADP
ftr-415	2232	30	respect	respect	NOUN
ftr-415	2232	31	to	to	ADP
ftr-415	2232	32	the	the	DET
ftr-415	2232	33	transaction	transaction	NOUN
ftr-415	2232	34	unless	unless	SCONJ
ftr-415	2232	35	the	the	DET
ftr-415	2232	36	transaction	transaction	NOUN
ftr-415	2232	37	was	be	AUX
ftr-415	2232	38	disclosed	disclose	VERB
ftr-415	2232	39	pursuant	pursuant	ADV
ftr-415	2232	40	to	to	ADP
ftr-415	2232	41	the	the	DET
ftr-415	2232	42	§	§	PROPN
ftr-415	2232	43	6011	6011	NUM
ftr-415	2232	44	regulations	regulation	NOUN
ftr-415	2232	45	.	.	PUNCT
ftr-415	2233	1	finally	finally	ADV
ftr-415	2233	2	,	,	PUNCT
ftr-415	2233	3	a	a	DET
ftr-415	2233	4	taxpayer	taxpayer	NOUN
ftr-415	2233	5	who	who	PRON
ftr-415	2233	6	engages	engage	VERB
ftr-415	2233	7	in	in	ADP
ftr-415	2233	8	a	a	DET
ftr-415	2233	9	reportable	reportable	ADJ
ftr-415	2233	10	transaction	transaction	NOUN
ftr-415	2233	11	can	can	AUX
ftr-415	2233	12	not	not	PART
ftr-415	2233	13	rely	rely	VERB
ftr-415	2233	14	on	on	ADP
ftr-415	2233	15	the	the	DET
ftr-415	2233	16	realistic	realistic	ADJ
ftr-415	2233	17	possibility	possibility	NOUN
ftr-415	2233	18	standard	standard	NOUN
ftr-415	2233	19	under	under	ADP
ftr-415	2233	20	§	§	PROPN
ftr-415	2233	21	6662	6662	NUM
ftr-415	2233	22	to	to	PART
ftr-415	2233	23	avoid	avoid	VERB
ftr-415	2233	24	the	the	DET
ftr-415	2233	25	accuracy	accuracy	NOUN
ftr-415	2233	26	-	-	PUNCT
ftr-415	2233	27	related	relate	VERB
ftr-415	2233	28	penalty	penalty	NOUN
ftr-415	2233	29	for	for	ADP
ftr-415	2233	30	negligence	negligence	NOUN
ftr-415	2233	31	or	or	CCONJ
ftr-415	2233	32	disregard	disregard	NOUN
ftr-415	2233	33	of	of	ADP
ftr-415	2233	34	rules	rule	NOUN
ftr-415	2233	35	or	or	CCONJ
ftr-415	2233	36	regulations	regulation	NOUN
ftr-415	2233	37	if	if	SCONJ
ftr-415	2233	38	the	the	DET
ftr-415	2233	39	position	position	NOUN
ftr-415	2233	40	regarding	regard	VERB
ftr-415	2233	41	the	the	DET
ftr-415	2233	42	reportable	reportable	ADJ
ftr-415	2233	43	transaction	transaction	NOUN
ftr-415	2233	44	is	be	AUX
ftr-415	2233	45	contrary	contrary	ADJ
ftr-415	2233	46	to	to	ADP
ftr-415	2233	47	a	a	DET
ftr-415	2233	48	revenue	revenue	NOUN
ftr-415	2233	49	ruling	ruling	NOUN
ftr-415	2233	50	or	or	CCONJ
ftr-415	2233	51	notice	notice	NOUN
ftr-415	2233	52	.	.	PUNCT
ftr-415	2234	1	when	when	SCONJ
ftr-415	2234	2	finalized	finalize	VERB
ftr-415	2234	3	,	,	PUNCT
ftr-415	2234	4	the	the	DET
ftr-415	2234	5	amendments	amendment	NOUN
ftr-415	2234	6	will	will	AUX
ftr-415	2234	7	apply	apply	VERB
ftr-415	2234	8	to	to	ADP
ftr-415	2234	9	returns	return	NOUN
ftr-415	2234	10	filed	file	VERB
ftr-415	2234	11	after	after	ADP
ftr-415	2234	12	12/30/02	12/30/02	PROPN
ftr-415	2234	13	,	,	PUNCT
ftr-415	2234	14	with	with	ADP
ftr-415	2234	15	respect	respect	NOUN
ftr-415	2234	16	to	to	ADP
ftr-415	2234	17	transactions	transaction	NOUN
ftr-415	2234	18	entered	enter	VERB
ftr-415	2234	19	into	into	ADP
ftr-415	2234	20	after	after	ADP
ftr-415	2234	21	12/31/02	12/31/02	PROPN
ftr-415	2234	22	.	.	PUNCT
ftr-415	2234	23	!	!	PUNCT
ftr-415	2235	1	but	but	CCONJ
ftr-415	2235	2	be	be	AUX
ftr-415	2235	3	careful	careful	ADJ
ftr-415	2235	4	about	about	ADP
ftr-415	2235	5	over	over	ADP
ftr-415	2235	6	-	-	PUNCT
ftr-415	2235	7	reliance	reliance	NOUN
ftr-415	2235	8	on	on	ADP
ftr-415	2235	9	effective	effective	ADJ
ftr-415	2235	10	dates	date	NOUN
ftr-415	2235	11	.	.	PUNCT
ftr-415	2236	1	the	the	DET
ftr-415	2236	2	preamble	preamble	ADJ
ftr-415	2236	3	states	state	NOUN
ftr-415	2236	4	:	:	PUNCT
ftr-415	2236	5	the	the	DET
ftr-415	2236	6	irs	irs	PROPN
ftr-415	2236	7	,	,	PUNCT
ftr-415	2236	8	however	however	ADV
ftr-415	2236	9	,	,	PUNCT
ftr-415	2236	10	cautions	caution	VERB
ftr-415	2236	11	taxpayers	taxpayer	NOUN
ftr-415	2236	12	and	and	CCONJ
ftr-415	2236	13	tax	tax	NOUN
ftr-415	2236	14	practitioners	practitioner	NOUN
ftr-415	2236	15	that	that	PRON
ftr-415	2236	16	it	it	PRON
ftr-415	2236	17	will	will	AUX
ftr-415	2236	18	rigorously	rigorously	ADV
ftr-415	2236	19	apply	apply	VERB
ftr-415	2236	20	the	the	DET
ftr-415	2236	21	existing	exist	VERB
ftr-415	2236	22	facts	fact	NOUN
ftr-415	2236	23	and	and	CCONJ
ftr-415	2236	24	circumstances	circumstance	NOUN
ftr-415	2236	25	standard	standard	ADJ
ftr-415	2236	26	under	under	ADP
ftr-415	2236	27	§	§	PROPN
ftr-415	2236	28	1.6664	1.6664	NUM
ftr-415	2236	29	-	-	SYM
ftr-415	2236	30	4(c	4(c	NUM
ftr-415	2236	31	)	)	PUNCT
ftr-415	2236	32	regarding	regard	VERB
ftr-415	2236	33	a	a	DET
ftr-415	2236	34	taxpayer	taxpayer	NOUN
ftr-415	2236	35	’s	’s	PART
ftr-415	2236	36	reasonable	reasonable	ADJ
ftr-415	2236	37	reliance	reliance	NOUN
ftr-415	2236	38	in	in	ADP
ftr-415	2236	39	good	good	ADJ
ftr-415	2236	40	faith	faith	NOUN
ftr-415	2236	41	on	on	ADP
ftr-415	2236	42	advice	advice	NOUN
ftr-415	2236	43	from	from	ADP
ftr-415	2236	44	a	a	DET
ftr-415	2236	45	tax	tax	NOUN
ftr-415	2236	46	professional	professional	NOUN
ftr-415	2236	47	,	,	PUNCT
ftr-415	2236	48	as	as	ADV
ftr-415	2236	49	well	well	ADV
ftr-415	2236	50	as	as	ADP
ftr-415	2236	51	the	the	DET
ftr-415	2236	52	other	other	ADJ
ftr-415	2236	53	provisions	provision	NOUN
ftr-415	2236	54	of	of	ADP
ftr-415	2236	55	the	the	DET
ftr-415	2236	56	regulations	regulation	NOUN
ftr-415	2236	57	under	under	ADP
ftr-415	2236	58	sections	section	NOUN
ftr-415	2236	59	6662	6662	NUM
ftr-415	2236	60	and	and	CCONJ
ftr-415	2236	61	6664	6664	NUM
ftr-415	2236	62	,	,	PUNCT
ftr-415	2236	63	including	include	VERB
ftr-415	2236	64	§	§	PROPN
ftr-415	2236	65	1.6664	1.6664	NUM
ftr-415	2236	66	-	-	SYM
ftr-415	2236	67	4(c	4(c	NUM
ftr-415	2236	68	)	)	PUNCT
ftr-415	2236	69	relating	relate	VERB
ftr-415	2236	70	to	to	ADP
ftr-415	2236	71	special	special	ADJ
ftr-415	2236	72	rules	rule	NOUN
ftr-415	2236	73	for	for	ADP
ftr-415	2236	74	the	the	DET
ftr-415	2236	75	substantial	substantial	ADJ
ftr-415	2236	76	understatement	understatement	NOUN
ftr-415	2236	77	penalty	penalty	NOUN
ftr-415	2236	78	attributable	attributable	ADJ
ftr-415	2236	79	to	to	ADP
ftr-415	2236	80	tax	tax	NOUN
ftr-415	2236	81	shelter	shelter	NOUN
ftr-415	2236	82	items	item	NOUN
ftr-415	2236	83	of	of	ADP
ftr-415	2236	84	a	a	DET
ftr-415	2236	85	corporation	corporation	NOUN
ftr-415	2236	86	.	.	PUNCT
ftr-415	2237	1	in	in	ADP
ftr-415	2237	2	addition	addition	NOUN
ftr-415	2237	3	to	to	ADP
ftr-415	2237	4	the	the	DET
ftr-415	2237	5	modifications	modification	NOUN
ftr-415	2237	6	contained	contain	VERB
ftr-415	2237	7	in	in	ADP
ftr-415	2237	8	these	these	DET
ftr-415	2237	9	proposed	propose	VERB
ftr-415	2237	10	regulations	regulation	NOUN
ftr-415	2237	11	,	,	PUNCT
ftr-415	2237	12	and	and	CCONJ
ftr-415	2237	13	regardless	regardless	ADV
ftr-415	2237	14	of	of	ADP
ftr-415	2237	15	when	when	SCONJ
ftr-415	2237	16	a	a	DET
ftr-415	2237	17	transaction	transaction	NOUN
ftr-415	2237	18	was	be	AUX
ftr-415	2237	19	entered	enter	VERB
ftr-415	2237	20	into	into	ADP
ftr-415	2237	21	,	,	PUNCT
ftr-415	2237	22	the	the	DET
ftr-415	2237	23	irs	irs	PROPN
ftr-415	2237	24	,	,	PUNCT
ftr-415	2237	25	in	in	ADP
ftr-415	2237	26	appropriate	appropriate	ADJ
ftr-415	2237	27	circumstances	circumstance	NOUN
ftr-415	2237	28	,	,	PUNCT
ftr-415	2237	29	may	may	AUX
ftr-415	2237	30	consider	consider	VERB
ftr-415	2237	31	a	a	DET
ftr-415	2237	32	taxpayer	taxpayer	NOUN
ftr-415	2237	33	's	's	PART
ftr-415	2237	34	failure	failure	NOUN
ftr-415	2237	35	to	to	PART
ftr-415	2237	36	disclose	disclose	VERB
ftr-415	2237	37	a	a	DET
ftr-415	2237	38	reportable	reportable	ADJ
ftr-415	2237	39	transaction	transaction	NOUN
ftr-415	2237	40	or	or	CCONJ
ftr-415	2237	41	failure	failure	NOUN
ftr-415	2237	42	to	to	PART
ftr-415	2237	43	disclose	disclose	VERB
ftr-415	2237	44	a	a	DET
ftr-415	2237	45	position	position	NOUN
ftr-415	2237	46	that	that	SCONJ
ftr-415	2237	47	a	a	DET
ftr-415	2237	48	regulation	regulation	NOUN
ftr-415	2237	49	is	be	AUX
ftr-415	2237	50	invalid	invalid	ADJ
ftr-415	2237	51	as	as	ADP
ftr-415	2237	52	a	a	DET
ftr-415	2237	53	factor	factor	NOUN
ftr-415	2237	54	in	in	ADP
ftr-415	2237	55	determining	determine	VERB
ftr-415	2237	56	whether	whether	SCONJ
ftr-415	2237	57	the	the	DET
ftr-415	2237	58	taxpayer	taxpayer	NOUN
ftr-415	2237	59	has	have	AUX
ftr-415	2237	60	satisfied	satisfy	VERB
ftr-415	2237	61	the	the	DET
ftr-415	2237	62	reasonable	reasonable	ADJ
ftr-415	2237	63	cause	cause	NOUN
ftr-415	2237	64	and	and	CCONJ
ftr-415	2237	65	good	good	ADJ
ftr-415	2237	66	faith	faith	NOUN
ftr-415	2237	67	exception	exception	NOUN
ftr-415	2237	68	under	under	ADP
ftr-415	2237	69	section	section	NOUN
ftr-415	2237	70	6664(c	6664(c	PROPN
ftr-415	2237	71	)	)	PUNCT
ftr-415	2237	72	to	to	ADP
ftr-415	2237	73	the	the	DET
ftr-415	2237	74	accuracy	accuracy	NOUN
ftr-415	2237	75	-	-	PUNCT
ftr-415	2237	76	related	relate	VERB
ftr-415	2237	77	penalty	penalty	NOUN
ftr-415	2237	78	.	.	PUNCT
ftr-415	2238	1	ix	ix	ADJ
ftr-415	2238	2	.	.	PUNCT
ftr-415	2239	1	exempt	exempt	ADJ
ftr-415	2239	2	organizations	organization	NOUN
ftr-415	2239	3	and	and	CCONJ
ftr-415	2239	4	charitable	charitable	ADJ
ftr-415	2239	5	giving	give	VERB
ftr-415	2239	6	a.	a.	NOUN
ftr-415	2239	7	exempt	exempt	ADJ
ftr-415	2239	8	organizations	organization	NOUN
ftr-415	2239	9	1	1	NUM
ftr-415	2239	10	.	.	PUNCT
ftr-415	2240	1	intermediate	intermediate	ADJ
ftr-415	2240	2	sanctions	sanction	NOUN
ftr-415	2240	3	regulations	regulation	NOUN
ftr-415	2240	4	are	be	AUX
ftr-415	2240	5	out	out	ADV
ftr-415	2240	6	;	;	PUNCT
ftr-415	2240	7	break	break	VERB
ftr-415	2240	8	out	out	ADP
ftr-415	2240	9	the	the	DET
ftr-415	2240	10	supply	supply	NOUN
ftr-415	2240	11	of	of	ADP
ftr-415	2240	12	1099s	1099s	NUM
ftr-415	2240	13	.	.	PUNCT
ftr-415	2241	1	t.d	t.d	PROPN
ftr-415	2241	2	.	.	PROPN
ftr-415	2241	3	8920	8920	NUM
ftr-415	2241	4	,	,	PUNCT
ftr-415	2241	5	excise	excise	VERB
ftr-415	2241	6	taxes	taxis	NOUN
ftr-415	2241	7	on	on	ADP
ftr-415	2241	8	excess	excess	ADJ
ftr-415	2241	9	benefit	benefit	NOUN
ftr-415	2241	10	transactions	transaction	NOUN
ftr-415	2241	11	,	,	PUNCT
ftr-415	2241	12	66	66	NUM
ftr-415	2241	13	f.r	f.r	NOUN
ftr-415	2241	14	.	.	PROPN
ftr-415	2241	15	2144	2144	NUM
ftr-415	2241	16	(	(	PUNCT
ftr-415	2241	17	1/10/01	1/10/01	NUM
ftr-415	2241	18	)	)	PUNCT
ftr-415	2241	19	,	,	PUNCT
ftr-415	2241	20	and	and	CCONJ
ftr-415	2241	21	reg-246256	reg-246256	ADJ
ftr-415	2241	22	-	-	PUNCT
ftr-415	2241	23	96	96	NUM
ftr-415	2241	24	,	,	PUNCT
ftr-415	2241	25	excise	excise	NOUN
ftr-415	2241	26	taxes	taxis	NOUN
ftr-415	2241	27	on	on	ADP
ftr-415	2241	28	excess	excess	ADJ
ftr-415	2241	29	benefit	benefit	NOUN
ftr-415	2241	30	transactions	transaction	NOUN
ftr-415	2241	31	,	,	PUNCT
ftr-415	2241	32	66	66	NUM
ftr-415	2241	33	f.r	f.r	NOUN
ftr-415	2241	34	.	.	PROPN
ftr-415	2241	35	2173	2173	NUM
ftr-415	2241	36	(	(	PUNCT
ftr-415	2241	37	1/10/01	1/10/01	NUM
ftr-415	2241	38	)	)	PUNCT
ftr-415	2241	39	.	.	PUNCT
ftr-415	2242	1	the	the	DET
ftr-415	2242	2	irs	irs	PROPN
ftr-415	2242	3	has	have	AUX
ftr-415	2242	4	promulgated	promulgated	AUX
ftr-415	2242	5	proposed	propose	VERB
ftr-415	2242	6	and	and	CCONJ
ftr-415	2242	7	temporary	temporary	ADJ
ftr-415	2242	8	regulations	regulation	NOUN
ftr-415	2242	9	under	under	ADP
ftr-415	2242	10	§	§	PROPN
ftr-415	2242	11	4958	4958	NUM
ftr-415	2242	12	,	,	PUNCT
ftr-415	2242	13	which	which	PRON
ftr-415	2242	14	permit	permit	VERB
ftr-415	2242	15	the	the	DET
ftr-415	2242	16	irs	irs	PROPN
ftr-415	2242	17	to	to	PART
ftr-415	2242	18	impose	impose	VERB
ftr-415	2242	19	excise	excise	NOUN
ftr-415	2242	20	taxes	taxis	NOUN
ftr-415	2242	21	against	against	ADP
ftr-415	2242	22	disqualified	disqualified	ADJ
ftr-415	2242	23	persons	person	NOUN
ftr-415	2242	24	who	who	PRON
ftr-415	2242	25	participate	participate	VERB
ftr-415	2242	26	in	in	ADP
ftr-415	2242	27	excess	excess	ADJ
ftr-415	2242	28	benefit	benefit	NOUN
ftr-415	2242	29	transactions	transaction	NOUN
ftr-415	2242	30	with	with	ADP
ftr-415	2242	31	§	§	PROPN
ftr-415	2242	32	501(c)(3	501(c)(3	NUM
ftr-415	2242	33	)	)	PUNCT
ftr-415	2242	34	and	and	CCONJ
ftr-415	2242	35	§	§	PROPN
ftr-415	2242	36	501(c)(4	501(c)(4	NUM
ftr-415	2242	37	)	)	PUNCT
ftr-415	2242	38	organizations	organization	NOUN
ftr-415	2242	39	.	.	PUNCT
ftr-415	2243	1	these	these	DET
ftr-415	2243	2	rules	rule	NOUN
ftr-415	2243	3	reflect	reflect	VERB
ftr-415	2243	4	the	the	DET
ftr-415	2243	5	spirit	spirit	NOUN
ftr-415	2243	6	under	under	ADP
ftr-415	2243	7	which	which	PRON
ftr-415	2243	8	§	§	PROPN
ftr-415	2243	9	4958	4958	NUM
ftr-415	2243	10	was	be	AUX
ftr-415	2243	11	enacted	enact	VERB
ftr-415	2243	12	,	,	PUNCT
ftr-415	2243	13	which	which	PRON
ftr-415	2243	14	was	be	AUX
ftr-415	2243	15	to	to	PART
ftr-415	2243	16	tax	tax	VERB
ftr-415	2243	17	“	"	PUNCT
ftr-415	2243	18	excess	excess	ADJ
ftr-415	2243	19	”	"	PUNCT
ftr-415	2243	20	benefits	benefit	NOUN
ftr-415	2243	21	provided	provide	VERB
ftr-415	2243	22	160	160	NUM
ftr-415	2243	23	florida	florida	PROPN
ftr-415	2243	24	tax	tax	NOUN
ftr-415	2243	25	review	review	NOUN
ftr-415	2244	1	[	[	X
ftr-415	2244	2	vol.6	vol.6	NUM
ftr-415	2244	3	:	:	PUNCT
ftr-415	2244	4	si	si	X
ftr-415	2244	5	by	by	ADP
ftr-415	2244	6	charities	charity	NOUN
ftr-415	2244	7	to	to	ADP
ftr-415	2244	8	insiders	insider	NOUN
ftr-415	2244	9	(	(	PUNCT
ftr-415	2244	10	including	include	VERB
ftr-415	2244	11	board	board	NOUN
ftr-415	2244	12	members	member	NOUN
ftr-415	2244	13	)	)	PUNCT
ftr-415	2244	14	;	;	PUNCT
ftr-415	2244	15	these	these	DET
ftr-415	2244	16	“	"	PUNCT
ftr-415	2244	17	excess	excess	ADJ
ftr-415	2244	18	”	"	PUNCT
ftr-415	2244	19	benefits	benefit	NOUN
ftr-415	2244	20	also	also	ADV
ftr-415	2244	21	include	include	VERB
ftr-415	2244	22	benefits	benefit	NOUN
ftr-415	2244	23	provided	provide	VERB
ftr-415	2244	24	to	to	ADP
ftr-415	2244	25	insiders	insider	NOUN
ftr-415	2244	26	that	that	PRON
ftr-415	2244	27	are	be	AUX
ftr-415	2244	28	not	not	PART
ftr-415	2244	29	reported	report	VERB
ftr-415	2244	30	as	as	ADP
ftr-415	2244	31	compensation	compensation	NOUN
ftr-415	2244	32	.	.	PUNCT
ftr-415	2245	1	a.	a.	NOUN
ftr-415	2245	2	regulations	regulation	NOUN
ftr-415	2245	3	made	make	VERB
ftr-415	2245	4	final	final	ADJ
ftr-415	2245	5	.	.	PUNCT
ftr-415	2246	1	t.d	t.d	PROPN
ftr-415	2246	2	.	.	NOUN
ftr-415	2246	3	8978	8978	NUM
ftr-415	2246	4	,	,	PUNCT
ftr-415	2246	5	excise	excise	VERB
ftr-415	2246	6	taxes	taxis	NOUN
ftr-415	2246	7	on	on	ADP
ftr-415	2246	8	excess	excess	ADJ
ftr-415	2246	9	benefit	benefit	NOUN
ftr-415	2246	10	transactions	transaction	NOUN
ftr-415	2246	11	,	,	PUNCT
ftr-415	2246	12	67	67	NUM
ftr-415	2246	13	f.r	f.r	NOUN
ftr-415	2246	14	.	.	NOUN
ftr-415	2246	15	3076	3076	NUM
ftr-415	2246	16	(	(	PUNCT
ftr-415	2246	17	1/23/02	1/23/02	NUM
ftr-415	2246	18	)	)	PUNCT
ftr-415	2246	19	.	.	PUNCT
ftr-415	2247	1	the	the	DET
ftr-415	2247	2	treasury	treasury	PROPN
ftr-415	2247	3	department	department	PROPN
ftr-415	2247	4	has	have	AUX
ftr-415	2247	5	promulgated	promulgate	VERB
ftr-415	2247	6	final	final	ADJ
ftr-415	2247	7	regulations	regulation	NOUN
ftr-415	2247	8	relating	relate	VERB
ftr-415	2247	9	to	to	ADP
ftr-415	2247	10	the	the	DET
ftr-415	2247	11	excise	excise	NOUN
ftr-415	2247	12	taxes	taxis	NOUN
ftr-415	2247	13	on	on	ADP
ftr-415	2247	14	excess	excess	ADJ
ftr-415	2247	15	benefits	benefit	NOUN
ftr-415	2247	16	transactions	transaction	NOUN
ftr-415	2247	17	under	under	ADP
ftr-415	2247	18	§	§	PROPN
ftr-415	2247	19	4958	4958	NUM
ftr-415	2247	20	.	.	PUNCT
ftr-415	2248	1	2	2	X
ftr-415	2248	2	.	.	X
ftr-415	2248	3	notice	notice	VERB
ftr-415	2248	4	2001	2001	NUM
ftr-415	2248	5	-	-	SYM
ftr-415	2248	6	78	78	NUM
ftr-415	2248	7	,	,	PUNCT
ftr-415	2248	8	2001	2001	NUM
ftr-415	2248	9	-	-	SYM
ftr-415	2248	10	2	2	NUM
ftr-415	2248	11	c.b	c.b	PROPN
ftr-415	2248	12	.	.	PROPN
ftr-415	2248	13	576	576	NUM
ftr-415	2248	14	.	.	PUNCT
ftr-415	2249	1	this	this	DET
ftr-415	2249	2	notice	notice	NOUN
ftr-415	2249	3	provides	provide	VERB
ftr-415	2249	4	interim	interim	ADJ
ftr-415	2249	5	guidance	guidance	NOUN
ftr-415	2249	6	to	to	ADP
ftr-415	2249	7	charities	charity	NOUN
ftr-415	2249	8	regarding	regard	VERB
ftr-415	2249	9	payments	payment	NOUN
ftr-415	2249	10	made	make	VERB
ftr-415	2249	11	by	by	ADP
ftr-415	2249	12	reason	reason	NOUN
ftr-415	2249	13	of	of	ADP
ftr-415	2249	14	the	the	DET
ftr-415	2249	15	death	death	NOUN
ftr-415	2249	16	,	,	PUNCT
ftr-415	2249	17	injury	injury	NOUN
ftr-415	2249	18	or	or	CCONJ
ftr-415	2249	19	wounding	wounding	NOUN
ftr-415	2249	20	of	of	ADP
ftr-415	2249	21	an	an	DET
ftr-415	2249	22	individual	individual	NOUN
ftr-415	2249	23	incurred	incur	VERB
ftr-415	2249	24	as	as	ADP
ftr-415	2249	25	a	a	DET
ftr-415	2249	26	result	result	NOUN
ftr-415	2249	27	of	of	ADP
ftr-415	2249	28	the	the	DET
ftr-415	2249	29	september	september	PROPN
ftr-415	2249	30	11	11	NUM
ftr-415	2249	31	,	,	PUNCT
ftr-415	2249	32	2001	2001	NUM
ftr-415	2249	33	terrorist	terrorist	ADJ
ftr-415	2249	34	attacks	attack	NOUN
ftr-415	2249	35	.	.	PUNCT
ftr-415	2250	1	the	the	DET
ftr-415	2250	2	service	service	NOUN
ftr-415	2250	3	will	will	AUX
ftr-415	2250	4	treat	treat	VERB
ftr-415	2250	5	such	such	ADJ
ftr-415	2250	6	payments	payment	NOUN
ftr-415	2250	7	made	make	VERB
ftr-415	2250	8	by	by	ADP
ftr-415	2250	9	a	a	DET
ftr-415	2250	10	charity	charity	NOUN
ftr-415	2250	11	to	to	ADP
ftr-415	2250	12	individuals	individual	NOUN
ftr-415	2250	13	and	and	CCONJ
ftr-415	2250	14	their	their	PRON
ftr-415	2250	15	families	family	NOUN
ftr-415	2250	16	as	as	ADV
ftr-415	2250	17	related	relate	VERB
ftr-415	2250	18	to	to	ADP
ftr-415	2250	19	the	the	DET
ftr-415	2250	20	charity	charity	NOUN
ftr-415	2250	21	’s	’s	PART
ftr-415	2250	22	exempt	exempt	ADJ
ftr-415	2250	23	purpose	purpose	NOUN
ftr-415	2250	24	provided	provide	VERB
ftr-415	2250	25	that	that	SCONJ
ftr-415	2250	26	the	the	DET
ftr-415	2250	27	payments	payment	NOUN
ftr-415	2250	28	are	be	AUX
ftr-415	2250	29	made	make	VERB
ftr-415	2250	30	in	in	ADP
ftr-415	2250	31	good	good	ADJ
ftr-415	2250	32	faith	faith	NOUN
ftr-415	2250	33	using	use	VERB
ftr-415	2250	34	objective	objective	ADJ
ftr-415	2250	35	standards	standard	NOUN
ftr-415	2250	36	.	.	PUNCT
ftr-415	2251	1	the	the	DET
ftr-415	2251	2	notice	notice	NOUN
ftr-415	2251	3	is	be	AUX
ftr-415	2251	4	effective	effective	ADJ
ftr-415	2251	5	until	until	ADP
ftr-415	2251	6	the	the	DET
ftr-415	2251	7	earlier	early	ADJ
ftr-415	2251	8	of	of	ADP
ftr-415	2251	9	final	final	ADJ
ftr-415	2251	10	legislation	legislation	NOUN
ftr-415	2251	11	or	or	CCONJ
ftr-415	2251	12	12/31/02	12/31/02	PROPN
ftr-415	2251	13	.	.	PUNCT
ftr-415	2251	14	a.	a.	NOUN
ftr-415	2251	15	the	the	DET
ftr-415	2251	16	victims	victim	NOUN
ftr-415	2251	17	of	of	ADP
ftr-415	2251	18	terrorism	terrorism	NOUN
ftr-415	2251	19	tax	tax	NOUN
ftr-415	2251	20	relief	relief	NOUN
ftr-415	2251	21	act	act	NOUN
ftr-415	2251	22	,	,	PUNCT
ftr-415	2251	23	pub	pub	NOUN
ftr-415	2251	24	.	.	PUNCT
ftr-415	2252	1	l.	l.	PROPN
ftr-415	2252	2	no	no	INTJ
ftr-415	2252	3	.	.	PUNCT
ftr-415	2253	1	107	107	NUM
ftr-415	2253	2	-	-	SYM
ftr-415	2253	3	134	134	NUM
ftr-415	2253	4	,	,	PUNCT
ftr-415	2253	5	115	115	NUM
ftr-415	2253	6	stat	stat	NOUN
ftr-415	2253	7	.	.	PUNCT
ftr-415	2254	1	2427	2427	NUM
ftr-415	2254	2	(	(	PUNCT
ftr-415	2254	3	1/23/02	1/23/02	NUM
ftr-415	2254	4	)	)	PUNCT
ftr-415	2254	5	,	,	PUNCT
ftr-415	2254	6	clarifies	clarify	VERB
ftr-415	2254	7	that	that	SCONJ
ftr-415	2254	8	payments	payment	NOUN
ftr-415	2254	9	made	make	VERB
ftr-415	2254	10	by	by	ADP
ftr-415	2254	11	charities	charity	NOUN
ftr-415	2254	12	are	be	AUX
ftr-415	2254	13	for	for	ADP
ftr-415	2254	14	an	an	DET
ftr-415	2254	15	exempt	exempt	ADJ
ftr-415	2254	16	purpose	purpose	NOUN
ftr-415	2254	17	even	even	ADV
ftr-415	2254	18	if	if	SCONJ
ftr-415	2254	19	made	make	VERB
ftr-415	2254	20	without	without	ADP
ftr-415	2254	21	demonstration	demonstration	NOUN
ftr-415	2254	22	of	of	ADP
ftr-415	2254	23	financial	financial	ADJ
ftr-415	2254	24	need	need	NOUN
ftr-415	2254	25	if	if	SCONJ
ftr-415	2254	26	made	make	VERB
ftr-415	2254	27	in	in	ADP
ftr-415	2254	28	good	good	ADJ
ftr-415	2254	29	faith	faith	NOUN
ftr-415	2254	30	under	under	ADP
ftr-415	2254	31	an	an	DET
ftr-415	2254	32	objective	objective	ADJ
ftr-415	2254	33	formula	formula	NOUN
ftr-415	2254	34	consistently	consistently	ADV
ftr-415	2254	35	applied	apply	VERB
ftr-415	2254	36	.	.	PUNCT
ftr-415	2255	1	3	3	X
ftr-415	2255	2	.	.	X
ftr-415	2255	3	joint	joint	ADJ
ftr-415	2255	4	venture	venture	NOUN
ftr-415	2255	5	did	do	AUX
ftr-415	2255	6	not	not	PART
ftr-415	2255	7	result	result	VERB
ftr-415	2255	8	in	in	ADP
ftr-415	2255	9	loss	loss	NOUN
ftr-415	2255	10	of	of	ADP
ftr-415	2255	11	tax	tax	NOUN
ftr-415	2255	12	exemption	exemption	NOUN
ftr-415	2255	13	for	for	ADP
ftr-415	2255	14	charity	charity	NOUN
ftr-415	2255	15	hospital	hospital	NOUN
ftr-415	2255	16	despite	despite	SCONJ
ftr-415	2255	17	its	its	PRON
ftr-415	2255	18	failure	failure	NOUN
ftr-415	2255	19	to	to	PART
ftr-415	2255	20	meet	meet	VERB
ftr-415	2255	21	the	the	DET
ftr-415	2255	22	criteria	criterion	NOUN
ftr-415	2255	23	of	of	ADP
ftr-415	2255	24	revenue	revenue	NOUN
ftr-415	2255	25	ruling	rule	VERB
ftr-415	2255	26	98	98	NUM
ftr-415	2255	27	-	-	SYM
ftr-415	2255	28	15	15	NUM
ftr-415	2255	29	.	.	PUNCT
ftr-415	2255	30	st	st	PROPN
ftr-415	2255	31	.	.	PROPN
ftr-415	2255	32	david	david	PROPN
ftr-415	2255	33	’s	’s	PART
ftr-415	2255	34	health	health	PROPN
ftr-415	2255	35	care	care	NOUN
ftr-415	2255	36	system	system	PROPN
ftr-415	2255	37	v.	v.	ADP
ftr-415	2255	38	united	united	PROPN
ftr-415	2255	39	states	states	PROPN
ftr-415	2255	40	,	,	PUNCT
ftr-415	2255	41	2002	2002	NUM
ftr-415	2255	42	-	-	SYM
ftr-415	2255	43	1	1	NUM
ftr-415	2255	44	u.s.t.c	u.s.t.c	PROPN
ftr-415	2255	45	.	.	PUNCT
ftr-415	2256	1	¶50,452	¶50,452	NOUN
ftr-415	2256	2	,	,	PUNCT
ftr-415	2256	3	89	89	NUM
ftr-415	2256	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2256	5	2002	2002	NUM
ftr-415	2256	6	-	-	SYM
ftr-415	2256	7	2998	2998	NUM
ftr-415	2256	8	(	(	PUNCT
ftr-415	2256	9	w.d	w.d	PROPN
ftr-415	2256	10	.	.	PUNCT
ftr-415	2257	1	tex	tex	PROPN
ftr-415	2257	2	.	.	PROPN
ftr-415	2257	3	6/7/02	6/7/02	NUM
ftr-415	2257	4	)	)	PUNCT
ftr-415	2257	5	.	.	PUNCT
ftr-415	2258	1	summary	summary	NOUN
ftr-415	2258	2	judgment	judgment	NOUN
ftr-415	2258	3	was	be	AUX
ftr-415	2258	4	granted	grant	VERB
ftr-415	2258	5	to	to	ADP
ftr-415	2258	6	a	a	DET
ftr-415	2258	7	community	community	NOUN
ftr-415	2258	8	-	-	PUNCT
ftr-415	2258	9	owned	own	VERB
ftr-415	2258	10	,	,	PUNCT
ftr-415	2258	11	not	not	PART
ftr-415	2258	12	-	-	PUNCT
ftr-415	2258	13	for	for	ADP
ftr-415	2258	14	-	-	PUNCT
ftr-415	2258	15	profit	profit	NOUN
ftr-415	2258	16	hospital	hospital	NOUN
ftr-415	2258	17	on	on	ADP
ftr-415	2258	18	its	its	PRON
ftr-415	2258	19	tax	tax	NOUN
ftr-415	2258	20	-	-	PUNCT
ftr-415	2258	21	exempt	exempt	ADJ
ftr-415	2258	22	status	status	NOUN
ftr-415	2258	23	.	.	PUNCT
ftr-415	2259	1	the	the	DET
ftr-415	2259	2	hospital	hospital	NOUN
ftr-415	2259	3	’s	’s	PART
ftr-415	2259	4	entering	enter	VERB
ftr-415	2259	5	into	into	ADP
ftr-415	2259	6	a	a	DET
ftr-415	2259	7	limited	limited	ADJ
ftr-415	2259	8	partnership	partnership	NOUN
ftr-415	2259	9	with	with	ADP
ftr-415	2259	10	hca	hca	PROPN
ftr-415	2259	11	,	,	PUNCT
ftr-415	2259	12	inc	inc	PROPN
ftr-415	2259	13	.	.	PUNCT
ftr-415	2260	1	[	[	X
ftr-415	2260	2	a	a	DET
ftr-415	2260	3	forprofit	forprofit	PROPN
ftr-415	2260	4	health	health	PROPN
ftr-415	2260	5	care	care	NOUN
ftr-415	2260	6	company	company	NOUN
ftr-415	2260	7	]	]	PUNCT
ftr-415	2260	8	,	,	PUNCT
ftr-415	2260	9	in	in	ADP
ftr-415	2260	10	which	which	PRON
ftr-415	2260	11	it	it	PRON
ftr-415	2260	12	had	have	VERB
ftr-415	2260	13	general	general	ADJ
ftr-415	2260	14	and	and	CCONJ
ftr-415	2260	15	limited	limited	ADJ
ftr-415	2260	16	partnership	partnership	NOUN
ftr-415	2260	17	interests	interest	NOUN
ftr-415	2260	18	of	of	ADP
ftr-415	2260	19	45.9	45.9	NUM
ftr-415	2260	20	percent	percent	NOUN
ftr-415	2260	21	and	and	CCONJ
ftr-415	2260	22	in	in	ADP
ftr-415	2260	23	which	which	PRON
ftr-415	2260	24	the	the	DET
ftr-415	2260	25	for	for	ADP
ftr-415	2260	26	-	-	PUNCT
ftr-415	2260	27	profit	profit	NOUN
ftr-415	2260	28	partner	partner	NOUN
ftr-415	2260	29	was	be	AUX
ftr-415	2260	30	the	the	DET
ftr-415	2260	31	managing	manage	VERB
ftr-415	2260	32	partner	partner	NOUN
ftr-415	2260	33	,	,	PUNCT
ftr-415	2260	34	did	do	AUX
ftr-415	2260	35	not	not	PART
ftr-415	2260	36	result	result	VERB
ftr-415	2260	37	in	in	ADP
ftr-415	2260	38	the	the	DET
ftr-415	2260	39	forfeiture	forfeiture	NOUN
ftr-415	2260	40	of	of	ADP
ftr-415	2260	41	the	the	DET
ftr-415	2260	42	hospital	hospital	NOUN
ftr-415	2260	43	’s	’s	PART
ftr-415	2260	44	§	§	PROPN
ftr-415	2260	45	501(c)(3	501(c)(3	NUM
ftr-415	2260	46	)	)	PUNCT
ftr-415	2260	47	exemption	exemption	NOUN
ftr-415	2260	48	.	.	PUNCT
ftr-415	2261	1	the	the	DET
ftr-415	2261	2	court	court	NOUN
ftr-415	2261	3	held	hold	VERB
ftr-415	2261	4	that	that	SCONJ
ftr-415	2261	5	the	the	DET
ftr-415	2261	6	community	community	NOUN
ftr-415	2261	7	benefit	benefit	NOUN
ftr-415	2261	8	standard	standard	NOUN
ftr-415	2261	9	did	do	AUX
ftr-415	2261	10	not	not	PART
ftr-415	2261	11	absolutely	absolutely	ADV
ftr-415	2261	12	require	require	VERB
ftr-415	2261	13	a	a	DET
ftr-415	2261	14	community	community	NOUN
ftr-415	2261	15	board	board	NOUN
ftr-415	2261	16	,	,	PUNCT
ftr-415	2261	17	and	and	CCONJ
ftr-415	2261	18	that	that	SCONJ
ftr-415	2261	19	st	st	PROPN
ftr-415	2261	20	.	.	PROPN
ftr-415	2261	21	david	david	PROPN
ftr-415	2261	22	’s	’s	PART
ftr-415	2261	23	satisfied	satisfy	VERB
ftr-415	2261	24	this	this	DET
ftr-415	2261	25	standard	standard	NOUN
ftr-415	2261	26	even	even	ADV
ftr-415	2261	27	though	though	SCONJ
ftr-415	2261	28	it	it	PRON
ftr-415	2261	29	appointed	appoint	VERB
ftr-415	2261	30	only	only	ADV
ftr-415	2261	31	half	half	DET
ftr-415	2261	32	the	the	DET
ftr-415	2261	33	board	board	NOUN
ftr-415	2261	34	members	member	NOUN
ftr-415	2261	35	where	where	SCONJ
ftr-415	2261	36	the	the	DET
ftr-415	2261	37	chairman	chairman	NOUN
ftr-415	2261	38	’s	’s	PART
ftr-415	2261	39	seat	seat	NOUN
ftr-415	2261	40	was	be	AUX
ftr-415	2261	41	reserved	reserve	VERB
ftr-415	2261	42	for	for	ADP
ftr-415	2261	43	a	a	DET
ftr-415	2261	44	st	st	PROPN
ftr-415	2261	45	.	.	PROPN
ftr-415	2261	46	david	david	PROPN
ftr-415	2261	47	’s	’s	PART
ftr-415	2261	48	appointee	appointee	NOUN
ftr-415	2261	49	.	.	PUNCT
ftr-415	2262	1	there	there	PRON
ftr-415	2262	2	was	be	VERB
ftr-415	2262	3	language	language	NOUN
ftr-415	2262	4	in	in	ADP
ftr-415	2262	5	the	the	DET
ftr-415	2262	6	partnership	partnership	NOUN
ftr-415	2262	7	agreement	agreement	NOUN
ftr-415	2262	8	requiring	require	VERB
ftr-415	2262	9	all	all	DET
ftr-415	2262	10	the	the	DET
ftr-415	2262	11	partnership	partnership	NOUN
ftr-415	2262	12	’s	’s	PART
ftr-415	2262	13	hospitals	hospital	NOUN
ftr-415	2262	14	to	to	PART
ftr-415	2262	15	operate	operate	VERB
ftr-415	2262	16	in	in	ADP
ftr-415	2262	17	accordance	accordance	NOUN
ftr-415	2262	18	with	with	ADP
ftr-415	2262	19	the	the	DET
ftr-415	2262	20	community	community	NOUN
ftr-415	2262	21	benefit	benefit	NOUN
ftr-415	2262	22	standard	standard	NOUN
ftr-415	2262	23	outlined	outline	VERB
ftr-415	2262	24	in	in	ADP
ftr-415	2262	25	rev	rev	PROPN
ftr-415	2262	26	.	.	PROPN
ftr-415	2262	27	rul	rul	PROPN
ftr-415	2262	28	.	.	PUNCT
ftr-415	2263	1	69	69	NUM
ftr-415	2263	2	-	-	SYM
ftr-415	2263	3	545	545	NUM
ftr-415	2263	4	,	,	PUNCT
ftr-415	2263	5	1969	1969	NUM
ftr-415	2263	6	-	-	SYM
ftr-415	2263	7	2	2	NUM
ftr-415	2263	8	c.b	c.b	PROPN
ftr-415	2263	9	.	.	PROPN
ftr-415	2263	10	117	117	NUM
ftr-415	2263	11	,	,	PUNCT
ftr-415	2263	12	and	and	CCONJ
ftr-415	2263	13	st	st	PROPN
ftr-415	2263	14	.	.	PROPN
ftr-415	2263	15	david	david	PROPN
ftr-415	2263	16	’s	’s	PART
ftr-415	2263	17	could	could	AUX
ftr-415	2263	18	unilaterally	unilaterally	ADV
ftr-415	2263	19	dissolve	dissolve	VERB
ftr-415	2263	20	the	the	DET
ftr-415	2263	21	partnership	partnership	NOUN
ftr-415	2263	22	if	if	SCONJ
ftr-415	2263	23	they	they	PRON
ftr-415	2263	24	fail	fail	VERB
ftr-415	2263	25	to	to	PART
ftr-415	2263	26	do	do	VERB
ftr-415	2263	27	so	so	ADV
ftr-415	2263	28	.	.	PUNCT
ftr-415	2263	29	!	!	PUNCT
ftr-415	2264	1	query	query	NOUN
ftr-415	2264	2	:	:	PUNCT
ftr-415	2264	3	will	will	AUX
ftr-415	2264	4	rev	rev	VERB
ftr-415	2264	5	.	.	PUNCT
ftr-415	2265	1	rul	rul	NOUN
ftr-415	2265	2	.	.	PUNCT
ftr-415	2266	1	98	98	NUM
ftr-415	2266	2	-	-	SYM
ftr-415	2266	3	15	15	NUM
ftr-415	2266	4	,	,	PUNCT
ftr-415	2266	5	1998	1998	NUM
ftr-415	2266	6	-	-	SYM
ftr-415	2266	7	1	1	NUM
ftr-415	2266	8	c.b	c.b	PROPN
ftr-415	2266	9	.	.	PROPN
ftr-415	2266	10	718	718	NUM
ftr-415	2266	11	,	,	PUNCT
ftr-415	2266	12	which	which	PRON
ftr-415	2266	13	provides	provide	VERB
ftr-415	2266	14	an	an	DET
ftr-415	2266	15	example	example	NOUN
ftr-415	2266	16	of	of	ADP
ftr-415	2266	17	an	an	DET
ftr-415	2266	18	acceptable	acceptable	ADJ
ftr-415	2266	19	joint	joint	ADJ
ftr-415	2266	20	venture	venture	NOUN
ftr-415	2266	21	in	in	ADP
ftr-415	2266	22	which	which	PRON
ftr-415	2266	23	the	the	DET
ftr-415	2266	24	nonprofit	nonprofit	ADJ
ftr-415	2266	25	partner	partner	NOUN
ftr-415	2266	26	has	have	VERB
ftr-415	2266	27	numerical	numerical	ADJ
ftr-415	2266	28	control	control	NOUN
ftr-415	2266	29	of	of	ADP
ftr-415	2266	30	the	the	DET
ftr-415	2266	31	board	board	NOUN
ftr-415	2266	32	,	,	PUNCT
ftr-415	2266	33	still	still	ADV
ftr-415	2266	34	be	be	AUX
ftr-415	2266	35	considered	consider	VERB
ftr-415	2266	36	valid	valid	ADJ
ftr-415	2266	37	?	?	PUNCT
ftr-415	2267	1	see	see	VERB
ftr-415	2267	2	also	also	ADV
ftr-415	2267	3	,	,	PUNCT
ftr-415	2267	4	redlands	redland	VERB
ftr-415	2267	5	surgical	surgical	ADJ
ftr-415	2267	6	services	service	NOUN
ftr-415	2267	7	v.	v.	ADP
ftr-415	2267	8	commissioner	commissioner	PROPN
ftr-415	2267	9	,	,	PUNCT
ftr-415	2267	10	113	113	NUM
ftr-415	2267	11	t.c	t.c	PROPN
ftr-415	2267	12	.	.	PROPN
ftr-415	2268	1	47	47	NUM
ftr-415	2268	2	(	(	PUNCT
ftr-415	2268	3	1999	1999	NUM
ftr-415	2268	4	)	)	PUNCT
ftr-415	2268	5	,	,	PUNCT
ftr-415	2268	6	aff’d	aff’d	VERB
ftr-415	2268	7	per	per	ADP
ftr-415	2268	8	curiam	curiam	NOUN
ftr-415	2268	9	,	,	PUNCT
ftr-415	2268	10	242	242	NUM
ftr-415	2268	11	f.3d	f.3d	NUM
ftr-415	2268	12	904	904	NUM
ftr-415	2268	13	(	(	PUNCT
ftr-415	2268	14	9th	9th	ADJ
ftr-415	2268	15	cir	cir	NOUN
ftr-415	2268	16	.	.	PUNCT
ftr-415	2268	17	2001	2001	NUM
ftr-415	2268	18	)	)	PUNCT
ftr-415	2268	19	.	.	PUNCT
ftr-415	2269	1	a.	a.	PROPN
ftr-415	2269	2	st	st	PROPN
ftr-415	2269	3	.	.	PROPN
ftr-415	2269	4	david	david	PROPN
ftr-415	2269	5	’s	’s	PART
ftr-415	2269	6	health	health	PROPN
ftr-415	2269	7	care	care	NOUN
ftr-415	2269	8	system	system	PROPN
ftr-415	2269	9	v.	v.	ADP
ftr-415	2269	10	united	united	PROPN
ftr-415	2269	11	states	states	PROPN
ftr-415	2269	12	,	,	PUNCT
ftr-415	2269	13	20022	20022	NUM
ftr-415	2269	14	u.s.t.c	u.s.t.c	PROPN
ftr-415	2269	15	.	.	PROPN
ftr-415	2269	16	¶50,745	¶50,745	PROPN
ftr-415	2269	17	,	,	PUNCT
ftr-415	2269	18	90	90	NUM
ftr-415	2269	19	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2269	20	2002	2002	NUM
ftr-415	2269	21	-	-	SYM
ftr-415	2269	22	5415	5415	NUM
ftr-415	2269	23	(	(	PUNCT
ftr-415	2269	24	w.d	w.d	PROPN
ftr-415	2269	25	.	.	PUNCT
ftr-415	2270	1	tex	tex	PROPN
ftr-415	2270	2	.	.	PROPN
ftr-415	2270	3	7/9/02	7/9/02	NUM
ftr-415	2270	4	)	)	PUNCT
ftr-415	2270	5	.	.	PUNCT
ftr-415	2271	1	the	the	DET
ftr-415	2271	2	district	district	NOUN
ftr-415	2271	3	court	court	NOUN
ftr-415	2271	4	ordered	order	VERB
ftr-415	2271	5	the	the	DET
ftr-415	2271	6	united	united	PROPN
ftr-415	2271	7	states	states	PROPN
ftr-415	2271	8	to	to	PART
ftr-415	2271	9	pay	pay	VERB
ftr-415	2271	10	$	$	SYM
ftr-415	2271	11	951,000	951,000	NUM
ftr-415	2271	12	in	in	ADP
ftr-415	2271	13	litigation	litigation	NOUN
ftr-415	2271	14	costs	cost	NOUN
ftr-415	2271	15	under	under	ADP
ftr-415	2271	16	§	§	PROPN
ftr-415	2271	17	7430	7430	NUM
ftr-415	2271	18	to	to	ADP
ftr-415	2271	19	st	st	PROPN
ftr-415	2271	20	.	.	PROPN
ftr-415	2271	21	david	david	PROPN
ftr-415	2271	22	’s	’s	PROPN
ftr-415	2271	23	.	.	PUNCT
ftr-415	2272	1	judge	judge	PROPN
ftr-415	2272	2	nowlin	nowlin	PROPN
ftr-415	2272	3	held	hold	VERB
ftr-415	2272	4	that	that	SCONJ
ftr-415	2272	5	the	the	DET
ftr-415	2272	6	novelty	novelty	NOUN
ftr-415	2272	7	of	of	ADP
ftr-415	2272	8	the	the	DET
ftr-415	2272	9	issues	issue	NOUN
ftr-415	2272	10	did	do	AUX
ftr-415	2272	11	not	not	PART
ftr-415	2272	12	necessarily	necessarily	ADV
ftr-415	2272	13	mean	mean	VERB
ftr-415	2272	14	that	that	SCONJ
ftr-415	2272	15	any	any	DET
ftr-415	2272	16	position	position	NOUN
ftr-415	2272	17	that	that	PRON
ftr-415	2272	18	the	the	DET
ftr-415	2272	19	government	government	NOUN
ftr-415	2272	20	took	take	VERB
ftr-415	2272	21	was	be	AUX
ftr-415	2272	22	reasonable	reasonable	ADJ
ftr-415	2272	23	,	,	PUNCT
ftr-415	2272	24	concluding	conclude	VERB
ftr-415	2272	25	:	:	PUNCT
ftr-415	2272	26	finally	finally	ADV
ftr-415	2272	27	,	,	PUNCT
ftr-415	2272	28	the	the	DET
ftr-415	2272	29	united	united	PROPN
ftr-415	2272	30	states	states	PROPN
ftr-415	2272	31	argues	argue	VERB
ftr-415	2272	32	that	that	SCONJ
ftr-415	2272	33	,	,	PUNCT
ftr-415	2272	34	since	since	SCONJ
ftr-415	2272	35	this	this	DET
ftr-415	2272	36	case	case	NOUN
ftr-415	2272	37	involved	involve	VERB
ftr-415	2272	38	novel	novel	ADJ
ftr-415	2272	39	issues	issue	NOUN
ftr-415	2272	40	,	,	PUNCT
ftr-415	2272	41	it	it	PRON
ftr-415	2272	42	is	be	AUX
ftr-415	2272	43	more	more	ADV
ftr-415	2272	44	likely	likely	ADJ
ftr-415	2272	45	that	that	SCONJ
ftr-415	2272	46	its	its	PRON
ftr-415	2272	47	position	position	NOUN
ftr-415	2272	48	was	be	AUX
ftr-415	2272	49	substantially	substantially	ADV
ftr-415	2272	50	justified	justify	VERB
ftr-415	2272	51	.	.	PUNCT
ftr-415	2273	1	while	while	SCONJ
ftr-415	2273	2	it	it	PRON
ftr-415	2273	3	is	be	AUX
ftr-415	2273	4	true	true	ADJ
ftr-415	2273	5	that	that	SCONJ
ftr-415	2273	6	some	some	PRON
ftr-415	2273	7	of	of	ADP
ftr-415	2273	8	the	the	DET
ftr-415	2273	9	specific	specific	ADJ
ftr-415	2273	10	issues	issue	NOUN
ftr-415	2273	11	had	have	VERB
ftr-415	2273	12	a	a	DET
ftr-415	2273	13	hint	hint	NOUN
ftr-415	2273	14	of	of	ADP
ftr-415	2273	15	novelty	novelty	NOUN
ftr-415	2273	16	to	to	ADP
ftr-415	2273	17	them	they	PRON
ftr-415	2273	18	,	,	PUNCT
ftr-415	2273	19	that	that	PRON
ftr-415	2273	20	does	do	AUX
ftr-415	2273	21	not	not	PART
ftr-415	2273	22	mean	mean	VERB
ftr-415	2273	23	that	that	SCONJ
ftr-415	2273	24	any	any	DET
ftr-415	2273	25	position	position	NOUN
ftr-415	2273	26	taken	take	VERB
ftr-415	2273	27	on	on	ADP
ftr-415	2273	28	those	those	DET
ftr-415	2273	29	issues	issue	NOUN
ftr-415	2273	30	is	be	AUX
ftr-415	2273	31	reasonable	reasonable	ADJ
ftr-415	2273	32	.	.	PUNCT
ftr-415	2274	1	to	to	ADP
ftr-415	2274	2	the	the	DET
ftr-415	2274	3	extent	extent	NOUN
ftr-415	2275	1	that	that	SCONJ
ftr-415	2275	2	there	there	ADV
ftr-415	2275	3	2003	2003	NUM
ftr-415	2275	4	]	]	PUNCT
ftr-415	2276	1	recent	recent	ADJ
ftr-415	2276	2	developments	development	NOUN
ftr-415	2276	3	in	in	ADP
ftr-415	2276	4	federal	federal	ADJ
ftr-415	2276	5	income	income	NOUN
ftr-415	2276	6	taxation	taxation	NOUN
ftr-415	2276	7	161	161	NUM
ftr-415	2276	8	were	be	AUX
ftr-415	2276	9	novel	novel	ADJ
ftr-415	2276	10	issues	issue	NOUN
ftr-415	2276	11	in	in	ADP
ftr-415	2276	12	this	this	DET
ftr-415	2276	13	case	case	NOUN
ftr-415	2276	14	,	,	PUNCT
ftr-415	2276	15	settled	settle	VERB
ftr-415	2276	16	law	law	NOUN
ftr-415	2276	17	clearly	clearly	ADV
ftr-415	2276	18	applied	apply	VERB
ftr-415	2276	19	and	and	CCONJ
ftr-415	2276	20	disposed	disposed	ADJ
ftr-415	2276	21	of	of	ADP
ftr-415	2276	22	those	those	DET
ftr-415	2276	23	issues	issue	NOUN
ftr-415	2276	24	.	.	PUNCT
ftr-415	2277	1	4	4	X
ftr-415	2277	2	.	.	X
ftr-415	2277	3	public	public	ADJ
ftr-415	2277	4	law	law	NOUN
ftr-415	2277	5	107	107	NUM
ftr-415	2277	6	-	-	SYM
ftr-415	2277	7	276	276	NUM
ftr-415	2277	8	,	,	PUNCT
ftr-415	2277	9	116	116	NUM
ftr-415	2277	10	stat	stat	NOUN
ftr-415	2277	11	.	.	PUNCT
ftr-415	2278	1	1929	1929	NUM
ftr-415	2278	2	(	(	PUNCT
ftr-415	2278	3	11/2/02	11/2/02	NUM
ftr-415	2278	4	)	)	PUNCT
ftr-415	2278	5	,	,	PUNCT
ftr-415	2278	6	amends	amend	VERB
ftr-415	2278	7	§	§	PROPN
ftr-415	2278	8	527	527	NUM
ftr-415	2278	9	to	to	PART
ftr-415	2278	10	eliminate	eliminate	VERB
ftr-415	2278	11	the	the	DET
ftr-415	2278	12	notification	notification	NOUN
ftr-415	2278	13	and	and	CCONJ
ftr-415	2278	14	return	return	VERB
ftr-415	2278	15	requirements	requirement	NOUN
ftr-415	2278	16	for	for	ADP
ftr-415	2278	17	state	state	NOUN
ftr-415	2278	18	and	and	CCONJ
ftr-415	2278	19	local	local	ADJ
ftr-415	2278	20	party	party	NOUN
ftr-415	2278	21	committees	committee	NOUN
ftr-415	2278	22	and	and	CCONJ
ftr-415	2278	23	candidate	candidate	NOUN
ftr-415	2278	24	committees	committee	NOUN
ftr-415	2278	25	.	.	PUNCT
ftr-415	2279	1	the	the	DET
ftr-415	2279	2	law	law	NOUN
ftr-415	2279	3	exempts	exempt	VERB
ftr-415	2279	4	a	a	DET
ftr-415	2279	5	state	state	NOUN
ftr-415	2279	6	or	or	CCONJ
ftr-415	2279	7	local	local	ADJ
ftr-415	2279	8	political	political	ADJ
ftr-415	2279	9	organization	organization	NOUN
ftr-415	2279	10	from	from	ADP
ftr-415	2279	11	having	have	VERB
ftr-415	2279	12	to	to	PART
ftr-415	2279	13	file	file	VERB
ftr-415	2279	14	contribution	contribution	NOUN
ftr-415	2279	15	and	and	CCONJ
ftr-415	2279	16	expenditure	expenditure	NOUN
ftr-415	2279	17	reports	report	NOUN
ftr-415	2279	18	with	with	ADP
ftr-415	2279	19	the	the	DET
ftr-415	2279	20	treasury	treasury	PROPN
ftr-415	2279	21	department	department	NOUN
ftr-415	2279	22	if	if	SCONJ
ftr-415	2279	23	it	it	PRON
ftr-415	2279	24	already	already	ADV
ftr-415	2279	25	files	file	VERB
ftr-415	2279	26	those	those	DET
ftr-415	2279	27	reports	report	NOUN
ftr-415	2279	28	with	with	ADP
ftr-415	2279	29	its	its	PRON
ftr-415	2279	30	state	state	NOUN
ftr-415	2279	31	,	,	PUNCT
ftr-415	2279	32	so	so	ADV
ftr-415	2279	33	long	long	ADV
ftr-415	2279	34	as	as	SCONJ
ftr-415	2279	35	the	the	DET
ftr-415	2279	36	state	state	NOUN
ftr-415	2279	37	makes	make	VERB
ftr-415	2279	38	the	the	DET
ftr-415	2279	39	report	report	NOUN
ftr-415	2279	40	public	public	ADJ
ftr-415	2279	41	.	.	PUNCT
ftr-415	2280	1	the	the	DET
ftr-415	2280	2	bill	bill	NOUN
ftr-415	2280	3	also	also	ADV
ftr-415	2280	4	requires	require	VERB
ftr-415	2280	5	the	the	DET
ftr-415	2280	6	treasury	treasury	PROPN
ftr-415	2280	7	department	department	PROPN
ftr-415	2280	8	to	to	PART
ftr-415	2280	9	post	post	VERB
ftr-415	2280	10	§	§	PROPN
ftr-415	2280	11	527	527	NUM
ftr-415	2280	12	reports	report	NOUN
ftr-415	2280	13	on	on	ADP
ftr-415	2280	14	the	the	DET
ftr-415	2280	15	internet	internet	NOUN
ftr-415	2280	16	and	and	CCONJ
ftr-415	2280	17	make	make	VERB
ftr-415	2280	18	them	they	PRON
ftr-415	2280	19	searchable	searchable	ADJ
ftr-415	2280	20	and	and	CCONJ
ftr-415	2280	21	downloadable	downloadable	ADJ
ftr-415	2280	22	.	.	PUNCT
ftr-415	2281	1	b.	b.	PROPN
ftr-415	2281	2	charitable	charitable	ADJ
ftr-415	2281	3	giving	give	VERB
ftr-415	2281	4	1	1	NUM
ftr-415	2281	5	.	.	PUNCT
ftr-415	2281	6	is	be	AUX
ftr-415	2281	7	the	the	DET
ftr-415	2281	8	cost	cost	NOUN
ftr-415	2281	9	of	of	ADP
ftr-415	2281	10	religious	religious	ADJ
ftr-415	2281	11	instruction	instruction	NOUN
ftr-415	2281	12	in	in	ADP
ftr-415	2281	13	day	day	NOUN
ftr-415	2281	14	schools	school	NOUN
ftr-415	2281	15	deductible	deductible	ADJ
ftr-415	2281	16	?	?	PUNCT
ftr-415	2282	1	field	field	NOUN
ftr-415	2282	2	service	service	NOUN
ftr-415	2282	3	advice	advice	NOUN
ftr-415	2282	4	,	,	PUNCT
ftr-415	2282	5	1997	1997	NUM
ftr-415	2282	6	wl	wl	NOUN
ftr-415	2282	7	333313757	333313757	NUM
ftr-415	2282	8	,	,	PUNCT
ftr-415	2282	9	1997	1997	NUM
ftr-415	2282	10	fsa	fsa	PROPN
ftr-415	2282	11	lexis	lexi	VERB
ftr-415	2282	12	153	153	NUM
ftr-415	2282	13	(	(	PUNCT
ftr-415	2282	14	7/11/97	7/11/97	NUM
ftr-415	2282	15	)	)	PUNCT
ftr-415	2282	16	.	.	PUNCT
ftr-415	2283	1	tuition	tuition	NOUN
ftr-415	2283	2	payments	payment	NOUN
ftr-415	2283	3	to	to	ADP
ftr-415	2283	4	jewish	jewish	ADJ
ftr-415	2283	5	day	day	NOUN
ftr-415	2283	6	schools	school	NOUN
ftr-415	2283	7	were	be	AUX
ftr-415	2283	8	held	hold	VERB
ftr-415	2283	9	not	not	PART
ftr-415	2283	10	deductible	deductible	ADJ
ftr-415	2283	11	as	as	ADP
ftr-415	2283	12	charitable	charitable	ADJ
ftr-415	2283	13	contributions	contribution	NOUN
ftr-415	2283	14	to	to	ADP
ftr-415	2283	15	the	the	DET
ftr-415	2283	16	extent	extent	NOUN
ftr-415	2283	17	that	that	SCONJ
ftr-415	2283	18	their	their	PRON
ftr-415	2283	19	children	child	NOUN
ftr-415	2283	20	’s	’s	PART
ftr-415	2283	21	education	education	NOUN
ftr-415	2283	22	consisted	consist	VERB
ftr-415	2283	23	of	of	ADP
ftr-415	2283	24	religious	religious	ADJ
ftr-415	2283	25	instruction	instruction	NOUN
ftr-415	2283	26	[	[	X
ftr-415	2283	27	55	55	NUM
ftr-415	2283	28	percent	percent	NOUN
ftr-415	2283	29	]	]	PUNCT
ftr-415	2283	30	.	.	PUNCT
ftr-415	2284	1	the	the	DET
ftr-415	2284	2	service	service	NOUN
ftr-415	2284	3	followed	follow	VERB
ftr-415	2284	4	hernandez	hernandez	PROPN
ftr-415	2284	5	v.	v.	PROPN
ftr-415	2284	6	commissioner	commissioner	PROPN
ftr-415	2284	7	,	,	PUNCT
ftr-415	2284	8	490	490	NUM
ftr-415	2284	9	u.s	u.s	PROPN
ftr-415	2284	10	.	.	PROPN
ftr-415	2284	11	680	680	NUM
ftr-415	2284	12	(	(	PUNCT
ftr-415	2284	13	1989	1989	NUM
ftr-415	2284	14	)	)	PUNCT
ftr-415	2284	15	(	(	PUNCT
ftr-415	2284	16	substantial	substantial	ADJ
ftr-415	2284	17	benefit	benefit	NOUN
ftr-415	2284	18	received	receive	VERB
ftr-415	2284	19	in	in	ADP
ftr-415	2284	20	return	return	NOUN
ftr-415	2284	21	for	for	ADP
ftr-415	2284	22	payments	payment	NOUN
ftr-415	2284	23	)	)	PUNCT
ftr-415	2284	24	,	,	PUNCT
ftr-415	2284	25	and	and	CCONJ
ftr-415	2284	26	no	no	DET
ftr-415	2284	27	mention	mention	NOUN
ftr-415	2284	28	was	be	AUX
ftr-415	2284	29	made	make	VERB
ftr-415	2284	30	of	of	ADP
ftr-415	2284	31	the	the	DET
ftr-415	2284	32	1993	1993	NUM
ftr-415	2284	33	church	church	NOUN
ftr-415	2284	34	of	of	ADP
ftr-415	2284	35	scientology	scientology	PROPN
ftr-415	2284	36	settlement	settlement	NOUN
ftr-415	2284	37	nor	nor	CCONJ
ftr-415	2284	38	of	of	ADP
ftr-415	2284	39	§	§	PROPN
ftr-415	2284	40	170(f)(8	170(f)(8	NUM
ftr-415	2284	41	)	)	PUNCT
ftr-415	2284	42	.	.	PUNCT
ftr-415	2285	1	in	in	ADP
ftr-415	2285	2	the	the	DET
ftr-415	2285	3	1993	1993	NUM
ftr-415	2285	4	closing	closing	NOUN
ftr-415	2285	5	agreement	agreement	NOUN
ftr-415	2285	6	,	,	PUNCT
ftr-415	2285	7	the	the	DET
ftr-415	2285	8	irs	irs	PROPN
ftr-415	2285	9	agreed	agree	VERB
ftr-415	2285	10	“	"	PUNCT
ftr-415	2285	11	not	not	PART
ftr-415	2285	12	to	to	PART
ftr-415	2285	13	contest	contest	VERB
ftr-415	2285	14	the	the	DET
ftr-415	2285	15	deductibility	deductibility	NOUN
ftr-415	2285	16	of	of	ADP
ftr-415	2285	17	church	church	NOUN
ftr-415	2285	18	of	of	ADP
ftr-415	2285	19	scientology	scientology	PROPN
ftr-415	2285	20	fixed	fix	VERB
ftr-415	2285	21	donations	donation	NOUN
ftr-415	2285	22	in	in	ADP
ftr-415	2285	23	connection	connection	NOUN
ftr-415	2285	24	with	with	ADP
ftr-415	2285	25	qualified	qualified	ADJ
ftr-415	2285	26	religious	religious	ADJ
ftr-415	2285	27	services	service	NOUN
ftr-415	2285	28	.	.	PUNCT
ftr-415	2285	29	”	"	PUNCT
ftr-415	2286	1	a.	a.	NOUN
ftr-415	2286	2	taxpayers	taxpayer	NOUN
ftr-415	2286	3	should	should	AUX
ftr-415	2286	4	have	have	AUX
ftr-415	2286	5	sued	sue	VERB
ftr-415	2286	6	irs	irs	PROPN
ftr-415	2286	7	officials	official	NOUN
ftr-415	2286	8	like	like	ADP
ftr-415	2286	9	the	the	DET
ftr-415	2286	10	scientologists	scientologist	NOUN
ftr-415	2286	11	did	do	VERB
ftr-415	2286	12	.	.	PUNCT
ftr-415	2287	1	sklar	sklar	PROPN
ftr-415	2287	2	v.	v.	PROPN
ftr-415	2287	3	commissioner	commissioner	PROPN
ftr-415	2287	4	,	,	PUNCT
ftr-415	2287	5	t.c	t.c	PROPN
ftr-415	2287	6	.	.	PROPN
ftr-415	2287	7	memo	memo	NOUN
ftr-415	2287	8	.	.	PUNCT
ftr-415	2288	1	2000	2000	NUM
ftr-415	2288	2	-	-	SYM
ftr-415	2288	3	118	118	NUM
ftr-415	2288	4	(	(	PUNCT
ftr-415	2288	5	4/5/00	4/5/00	NUM
ftr-415	2288	6	)	)	PUNCT
ftr-415	2288	7	.	.	PUNCT
ftr-415	2289	1	the	the	DET
ftr-415	2289	2	tax	tax	NOUN
ftr-415	2289	3	court	court	NOUN
ftr-415	2289	4	,	,	PUNCT
ftr-415	2289	5	in	in	ADP
ftr-415	2289	6	an	an	DET
ftr-415	2289	7	opinion	opinion	NOUN
ftr-415	2289	8	by	by	ADP
ftr-415	2289	9	special	special	ADJ
ftr-415	2289	10	trial	trial	NOUN
ftr-415	2289	11	judge	judge	NOUN
ftr-415	2289	12	nameroff	nameroff	NOUN
ftr-415	2289	13	,	,	PUNCT
ftr-415	2289	14	relied	rely	VERB
ftr-415	2289	15	on	on	ADP
ftr-415	2289	16	hernandez	hernandez	PROPN
ftr-415	2289	17	and	and	CCONJ
ftr-415	2289	18	found	find	VERB
ftr-415	2289	19	that	that	SCONJ
ftr-415	2289	20	the	the	DET
ftr-415	2289	21	church	church	NOUN
ftr-415	2289	22	of	of	ADP
ftr-415	2289	23	scientology	scientology	PROPN
ftr-415	2289	24	settlement	settlement	NOUN
ftr-415	2289	25	was	be	AUX
ftr-415	2289	26	irrelevant	irrelevant	ADJ
ftr-415	2289	27	because	because	SCONJ
ftr-415	2289	28	the	the	DET
ftr-415	2289	29	“	"	PUNCT
ftr-415	2289	30	auditing	auditing	NOUN
ftr-415	2289	31	”	"	PUNCT
ftr-415	2289	32	involved	involve	VERB
ftr-415	2289	33	there	there	PRON
ftr-415	2289	34	was	be	VERB
ftr-415	2289	35	“	"	PUNCT
ftr-415	2289	36	not	not	PART
ftr-415	2289	37	identical	identical	ADJ
ftr-415	2289	38	[	[	X
ftr-415	2289	39	to	to	ADP
ftr-415	2289	40	the	the	DET
ftr-415	2289	41	general	general	NOUN
ftr-415	2289	42	,	,	PUNCT
ftr-415	2289	43	including	include	VERB
ftr-415	2289	44	religious	religious	ADJ
ftr-415	2289	45	,	,	PUNCT
ftr-415	2289	46	education	education	NOUN
ftr-415	2289	47	involved	involve	VERB
ftr-415	2289	48	in	in	ADP
ftr-415	2289	49	the	the	DET
ftr-415	2289	50	case	case	NOUN
ftr-415	2289	51	at	at	ADP
ftr-415	2289	52	hand	hand	NOUN
ftr-415	2289	53	]	]	PUNCT
ftr-415	2289	54	in	in	ADP
ftr-415	2289	55	their	their	PRON
ftr-415	2289	56	organization	organization	NOUN
ftr-415	2289	57	,	,	PUNCT
ftr-415	2289	58	structure	structure	NOUN
ftr-415	2289	59	or	or	CCONJ
ftr-415	2289	60	purpose	purpose	NOUN
ftr-415	2289	61	.	.	PUNCT
ftr-415	2289	62	”	"	PUNCT
ftr-415	2290	1	b.	b.	PROPN
ftr-415	2290	2	affirmed	affirm	VERB
ftr-415	2290	3	.	.	PUNCT
ftr-415	2291	1	sklar	sklar	PROPN
ftr-415	2291	2	v.	v.	PROPN
ftr-415	2291	3	commissioner	commissioner	PROPN
ftr-415	2291	4	,	,	PUNCT
ftr-415	2291	5	279	279	NUM
ftr-415	2291	6	f.3d	f.3d	NUM
ftr-415	2291	7	697	697	NUM
ftr-415	2291	8	,	,	PUNCT
ftr-415	2291	9	20021	20021	NUM
ftr-415	2291	10	u.s.t.c	u.s.t.c	PROPN
ftr-415	2291	11	.	.	PROPN
ftr-415	2291	12	¶50,210	¶50,210	PROPN
ftr-415	2291	13	,	,	PUNCT
ftr-415	2291	14	89	89	NUM
ftr-415	2291	15	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2291	16	2002	2002	NUM
ftr-415	2291	17	-	-	SYM
ftr-415	2291	18	808	808	NUM
ftr-415	2291	19	(	(	PUNCT
ftr-415	2291	20	9th	9th	ADJ
ftr-415	2291	21	cir	cir	NOUN
ftr-415	2291	22	.	.	PUNCT
ftr-415	2292	1	1/29/02	1/29/02	NUM
ftr-415	2292	2	)	)	PUNCT
ftr-415	2292	3	,	,	PUNCT
ftr-415	2292	4	opinion	opinion	NOUN
ftr-415	2292	5	amended	amend	VERB
ftr-415	2292	6	and	and	CCONJ
ftr-415	2292	7	superseded	supersede	VERB
ftr-415	2292	8	by	by	ADP
ftr-415	2292	9	282	282	NUM
ftr-415	2292	10	f.3d	f.3d	NUM
ftr-415	2292	11	610	610	NUM
ftr-415	2292	12	,	,	PUNCT
ftr-415	2292	13	89	89	NUM
ftr-415	2292	14	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2292	15	2002	2002	NUM
ftr-415	2292	16	-	-	SYM
ftr-415	2292	17	808	808	NUM
ftr-415	2292	18	(	(	PUNCT
ftr-415	2292	19	2/27/02	2/27/02	NUM
ftr-415	2292	20	)	)	PUNCT
ftr-415	2292	21	.	.	PUNCT
ftr-415	2293	1	the	the	DET
ftr-415	2293	2	ninth	ninth	ADJ
ftr-415	2293	3	circuit	circuit	NOUN
ftr-415	2293	4	affirmed	affirm	VERB
ftr-415	2293	5	the	the	DET
ftr-415	2293	6	tax	tax	NOUN
ftr-415	2293	7	court	court	NOUN
ftr-415	2293	8	in	in	ADP
ftr-415	2293	9	an	an	DET
ftr-415	2293	10	opinion	opinion	NOUN
ftr-415	2293	11	by	by	ADP
ftr-415	2293	12	judge	judge	PROPN
ftr-415	2293	13	reinhardt	reinhardt	PROPN
ftr-415	2293	14	,	,	PUNCT
ftr-415	2293	15	with	with	ADP
ftr-415	2293	16	a	a	DET
ftr-415	2293	17	concurrence	concurrence	NOUN
ftr-415	2293	18	by	by	ADP
ftr-415	2293	19	judge	judge	PROPN
ftr-415	2293	20	silverman	silverman	PROPN
ftr-415	2293	21	.	.	PUNCT
ftr-415	2294	1	the	the	DET
ftr-415	2294	2	majority	majority	NOUN
ftr-415	2294	3	opinion	opinion	NOUN
ftr-415	2294	4	explored	explore	VERB
ftr-415	2294	5	the	the	DET
ftr-415	2294	6	apparent	apparent	ADJ
ftr-415	2294	7	conflict	conflict	NOUN
ftr-415	2294	8	between	between	ADP
ftr-415	2294	9	the	the	DET
ftr-415	2294	10	hernandez	hernandez	PROPN
ftr-415	2294	11	case	case	NOUN
ftr-415	2294	12	and	and	CCONJ
ftr-415	2294	13	the	the	DET
ftr-415	2294	14	settlement	settlement	NOUN
ftr-415	2294	15	with	with	ADP
ftr-415	2294	16	the	the	DET
ftr-415	2294	17	church	church	NOUN
ftr-415	2294	18	of	of	ADP
ftr-415	2294	19	scientology	scientology	PROPN
ftr-415	2294	20	and	and	CCONJ
ftr-415	2294	21	concluded	conclude	VERB
ftr-415	2294	22	that	that	SCONJ
ftr-415	2294	23	(	(	PUNCT
ftr-415	2294	24	1	1	X
ftr-415	2294	25	)	)	PUNCT
ftr-415	2294	26	the	the	DET
ftr-415	2294	27	irs	irs	PROPN
ftr-415	2294	28	improperly	improperly	ADV
ftr-415	2294	29	refused	refuse	VERB
ftr-415	2294	30	to	to	PART
ftr-415	2294	31	disclose	disclose	VERB
ftr-415	2294	32	the	the	DET
ftr-415	2294	33	terms	term	NOUN
ftr-415	2294	34	of	of	ADP
ftr-415	2294	35	its	its	PRON
ftr-415	2294	36	scientology	scientology	NOUN
ftr-415	2294	37	closing	closing	NOUN
ftr-415	2294	38	agreement	agreement	NOUN
ftr-415	2294	39	,	,	PUNCT
ftr-415	2294	40	(	(	PUNCT
ftr-415	2294	41	2	2	X
ftr-415	2294	42	)	)	PUNCT
ftr-415	2294	43	the	the	DET
ftr-415	2294	44	closing	closing	NOUN
ftr-415	2294	45	agreement	agreement	NOUN
ftr-415	2294	46	unconstitutionally	unconstitutionally	ADV
ftr-415	2294	47	discriminated	discriminate	VERB
ftr-415	2294	48	among	among	ADP
ftr-415	2294	49	religions	religion	NOUN
ftr-415	2294	50	,	,	PUNCT
ftr-415	2294	51	but	but	CCONJ
ftr-415	2294	52	that	that	SCONJ
ftr-415	2294	53	(	(	PUNCT
ftr-415	2294	54	3	3	X
ftr-415	2294	55	)	)	PUNCT
ftr-415	2294	56	the	the	DET
ftr-415	2294	57	sklars	sklar	NOUN
ftr-415	2294	58	were	be	AUX
ftr-415	2294	59	not	not	PART
ftr-415	2294	60	entitled	entitle	VERB
ftr-415	2294	61	to	to	ADP
ftr-415	2294	62	relief	relief	NOUN
ftr-415	2294	63	because	because	SCONJ
ftr-415	2294	64	there	there	PRON
ftr-415	2294	65	was	be	VERB
ftr-415	2294	66	no	no	DET
ftr-415	2294	67	“	"	PUNCT
ftr-415	2294	68	administrative	administrative	ADJ
ftr-415	2294	69	inconsistency	inconsistency	NOUN
ftr-415	2294	70	”	"	PUNCT
ftr-415	2294	71	in	in	ADP
ftr-415	2294	72	the	the	DET
ftr-415	2294	73	treatment	treatment	NOUN
ftr-415	2294	74	of	of	ADP
ftr-415	2294	75	their	their	PRON
ftr-415	2294	76	tuition	tuition	NOUN
ftr-415	2294	77	payments	payment	NOUN
ftr-415	2294	78	and	and	CCONJ
ftr-415	2294	79	the	the	DET
ftr-415	2294	80	payments	payment	NOUN
ftr-415	2294	81	to	to	ADP
ftr-415	2294	82	the	the	DET
ftr-415	2294	83	church	church	NOUN
ftr-415	2294	84	of	of	ADP
ftr-415	2294	85	scientology	scientology	PROPN
ftr-415	2294	86	because	because	SCONJ
ftr-415	2294	87	taxpayers	taxpayer	NOUN
ftr-415	2294	88	failed	fail	VERB
ftr-415	2294	89	to	to	PART
ftr-415	2294	90	show	show	VERB
ftr-415	2294	91	that	that	SCONJ
ftr-415	2294	92	their	their	PRON
ftr-415	2294	93	payments	payment	NOUN
ftr-415	2294	94	for	for	ADP
ftr-415	2294	95	tuition	tuition	NOUN
ftr-415	2294	96	were	be	AUX
ftr-415	2294	97	“	"	PUNCT
ftr-415	2294	98	dual	dual	ADJ
ftr-415	2294	99	payments	payment	NOUN
ftr-415	2294	100	”	"	PUNCT
ftr-415	2294	101	in	in	ADP
ftr-415	2294	102	that	that	SCONJ
ftr-415	2294	103	they	they	PRON
ftr-415	2294	104	exceeded	exceed	VERB
ftr-415	2294	105	the	the	DET
ftr-415	2294	106	tuition	tuition	NOUN
ftr-415	2294	107	charged	charge	VERB
ftr-415	2294	108	by	by	ADP
ftr-415	2294	109	other	other	ADJ
ftr-415	2294	110	private	private	ADJ
ftr-415	2294	111	schools	school	NOUN
ftr-415	2294	112	(	(	PUNCT
ftr-415	2294	113	citing	cite	VERB
ftr-415	2294	114	united	united	PROPN
ftr-415	2294	115	states	states	PROPN
ftr-415	2294	116	v.	v.	ADP
ftr-415	2294	117	american	american	PROPN
ftr-415	2294	118	bar	bar	PROPN
ftr-415	2294	119	endowment	endowment	NOUN
ftr-415	2294	120	,	,	PUNCT
ftr-415	2294	121	477	477	NUM
ftr-415	2294	122	u.s	u.s	PROPN
ftr-415	2294	123	.	.	PROPN
ftr-415	2294	124	105	105	NUM
ftr-415	2294	125	(	(	PUNCT
ftr-415	2294	126	1986	1986	NUM
ftr-415	2294	127	)	)	PUNCT
ftr-415	2294	128	)	)	PUNCT
ftr-415	2294	129	.	.	PUNCT
ftr-415	2294	130	!	!	PUNCT
ftr-415	2295	1	judge	judge	PROPN
ftr-415	2295	2	silverman	silverman	PROPN
ftr-415	2295	3	’s	’s	PART
ftr-415	2295	4	concurrence	concurrence	NOUN
ftr-415	2295	5	was	be	AUX
ftr-415	2295	6	based	base	VERB
ftr-415	2295	7	upon	upon	SCONJ
ftr-415	2295	8	the	the	DET
ftr-415	2295	9	conclusion	conclusion	NOUN
ftr-415	2295	10	that	that	SCONJ
ftr-415	2295	11	the	the	DET
ftr-415	2295	12	proper	proper	ADJ
ftr-415	2295	13	course	course	NOUN
ftr-415	2295	14	of	of	ADP
ftr-415	2295	15	action	action	NOUN
ftr-415	2295	16	is	be	AUX
ftr-415	2295	17	a	a	DET
ftr-415	2295	18	lawsuit	lawsuit	NOUN
ftr-415	2295	19	to	to	PART
ftr-415	2295	20	stop	stop	VERB
ftr-415	2295	21	the	the	DET
ftr-415	2295	22	preferential	preferential	ADJ
ftr-415	2295	23	policy	policy	NOUN
ftr-415	2295	24	towards	towards	ADP
ftr-415	2295	25	the	the	DET
ftr-415	2295	26	church	church	NOUN
ftr-415	2295	27	of	of	ADP
ftr-415	2295	28	scientology	scientology	NOUN
ftr-415	2295	29	,	,	PUNCT
ftr-415	2295	30	“	"	PUNCT
ftr-415	2295	31	not	not	PART
ftr-415	2295	32	to	to	PART
ftr-415	2295	33	require	require	VERB
ftr-415	2295	34	the	the	DET
ftr-415	2295	35	irs	irs	PROPN
ftr-415	2295	36	to	to	PART
ftr-415	2295	37	let	let	VERB
ftr-415	2295	38	others	other	NOUN
ftr-415	2295	39	claim	claim	VERB
ftr-415	2295	40	the	the	DET
ftr-415	2295	41	improper	improper	ADJ
ftr-415	2295	42	deduction	deduction	NOUN
ftr-415	2295	43	,	,	PUNCT
ftr-415	2295	44	too	too	ADV
ftr-415	2295	45	.	.	PUNCT
ftr-415	2295	46	”	"	PUNCT
ftr-415	2296	1	2	2	NUM
ftr-415	2296	2	.	.	X
ftr-415	2296	3	price	price	NOUN
ftr-415	2296	4	guesstimates	guesstimate	NOUN
ftr-415	2296	5	are	be	AUX
ftr-415	2296	6	n’t	not	PART
ftr-415	2296	7	market	market	NOUN
ftr-415	2296	8	quotations	quotation	NOUN
ftr-415	2296	9	.	.	PUNCT
ftr-415	2297	1	todd	todd	PROPN
ftr-415	2297	2	v.	v.	PROPN
ftr-415	2297	3	commissioner	commissioner	PROPN
ftr-415	2297	4	,	,	PUNCT
ftr-415	2297	5	118	118	NUM
ftr-415	2297	6	t.c	t.c	PROPN
ftr-415	2297	7	.	.	PROPN
ftr-415	2298	1	334	334	NUM
ftr-415	2298	2	(	(	PUNCT
ftr-415	2298	3	4/19/02	4/19/02	PROPN
ftr-415	2298	4	)	)	PUNCT
ftr-415	2298	5	.	.	PUNCT
ftr-415	2299	1	the	the	DET
ftr-415	2299	2	fair	fair	ADJ
ftr-415	2299	3	market	market	NOUN
ftr-415	2299	4	value	value	NOUN
ftr-415	2299	5	,	,	PUNCT
ftr-415	2299	6	rather	rather	ADV
ftr-415	2299	7	than	than	ADP
ftr-415	2299	8	the	the	DET
ftr-415	2299	9	basis	basis	NOUN
ftr-415	2299	10	,	,	PUNCT
ftr-415	2299	11	is	be	AUX
ftr-415	2299	12	the	the	DET
ftr-415	2299	13	deduction	deduction	NOUN
ftr-415	2299	14	for	for	ADP
ftr-415	2299	15	a	a	DET
ftr-415	2299	16	contribution	contribution	NOUN
ftr-415	2299	17	of	of	ADP
ftr-415	2299	18	appreciated	appreciated	ADJ
ftr-415	2299	19	stock	stock	NOUN
ftr-415	2299	20	to	to	ADP
ftr-415	2299	21	a	a	DET
ftr-415	2299	22	private	private	ADJ
ftr-415	2299	23	foundation	foundation	NOUN
ftr-415	2299	24	under	under	ADP
ftr-415	2299	25	§	§	PROPN
ftr-415	2299	26	170(e)(5	170(e)(5	PROPN
ftr-415	2299	27	)	)	PUNCT
ftr-415	2299	28	only	only	ADV
ftr-415	2299	29	if	if	SCONJ
ftr-415	2299	30	actual	actual	ADJ
ftr-415	2299	31	market	market	NOUN
ftr-415	2299	32	quotations	quotation	NOUN
ftr-415	2299	33	are	be	AUX
ftr-415	2299	34	readily	readily	ADV
ftr-415	2299	35	162	162	NUM
ftr-415	2299	36	florida	florida	PROPN
ftr-415	2299	37	tax	tax	NOUN
ftr-415	2299	38	review	review	NOUN
ftr-415	2300	1	[	[	X
ftr-415	2300	2	vol.6	vol.6	NUM
ftr-415	2300	3	:	:	PUNCT
ftr-415	2300	4	si	si	X
ftr-415	2300	5	available	available	ADJ
ftr-415	2300	6	.	.	PUNCT
ftr-415	2301	1	judge	judge	PROPN
ftr-415	2301	2	halpern	halpern	PROPN
ftr-415	2301	3	held	hold	VERB
ftr-415	2301	4	that	that	SCONJ
ftr-415	2301	5	an	an	DET
ftr-415	2301	6	estimate	estimate	NOUN
ftr-415	2301	7	of	of	ADP
ftr-415	2301	8	price	price	NOUN
ftr-415	2301	9	by	by	ADP
ftr-415	2301	10	the	the	DET
ftr-415	2301	11	broker	broker	NOUN
ftr-415	2301	12	who	who	PRON
ftr-415	2301	13	executed	execute	VERB
ftr-415	2301	14	trades	trade	NOUN
ftr-415	2301	15	in	in	ADP
ftr-415	2301	16	the	the	DET
ftr-415	2301	17	stock	stock	NOUN
ftr-415	2301	18	,	,	PUNCT
ftr-415	2301	19	which	which	PRON
ftr-415	2301	20	sporadically	sporadically	ADV
ftr-415	2301	21	traded	trade	VERB
ftr-415	2301	22	over	over	ADP
ftr-415	2301	23	the	the	DET
ftr-415	2301	24	counter	counter	NOUN
ftr-415	2301	25	but	but	CCONJ
ftr-415	2301	26	for	for	ADP
ftr-415	2301	27	which	which	PRON
ftr-415	2301	28	market	market	NOUN
ftr-415	2301	29	quotations	quotation	NOUN
ftr-415	2301	30	were	be	AUX
ftr-415	2301	31	not	not	PART
ftr-415	2301	32	readily	readily	ADV
ftr-415	2301	33	available	available	ADJ
ftr-415	2301	34	,	,	PUNCT
ftr-415	2301	35	did	do	AUX
ftr-415	2301	36	not	not	PART
ftr-415	2301	37	qualify	qualify	VERB
ftr-415	2301	38	as	as	ADP
ftr-415	2301	39	a	a	DET
ftr-415	2301	40	market	market	NOUN
ftr-415	2301	41	quotation	quotation	NOUN
ftr-415	2301	42	.	.	PUNCT
ftr-415	2302	1	the	the	DET
ftr-415	2302	2	stock	stock	NOUN
ftr-415	2302	3	did	do	AUX
ftr-415	2302	4	not	not	PART
ftr-415	2302	5	meet	meet	VERB
ftr-415	2302	6	the	the	DET
ftr-415	2302	7	standard	standard	NOUN
ftr-415	2302	8	for	for	ADP
ftr-415	2302	9	market	market	NOUN
ftr-415	2302	10	quotations	quotation	NOUN
ftr-415	2302	11	under	under	ADP
ftr-415	2302	12	reg	reg	NOUN
ftr-415	2302	13	.	.	PUNCT
ftr-415	2303	1	§	§	PROPN
ftr-415	2303	2	1.170a-13(c)(xi)(a	1.170a-13(c)(xi)(a	NUM
ftr-415	2303	3	)	)	PUNCT
ftr-415	2303	4	,	,	PUNCT
ftr-415	2303	5	and	and	CCONJ
ftr-415	2303	6	the	the	DET
ftr-415	2303	7	deduction	deduction	NOUN
ftr-415	2303	8	was	be	AUX
ftr-415	2303	9	limited	limit	VERB
ftr-415	2303	10	to	to	ADP
ftr-415	2303	11	the	the	DET
ftr-415	2303	12	taxpayer	taxpayer	NOUN
ftr-415	2303	13	’s	’s	PART
ftr-415	2303	14	basis	basis	NOUN
ftr-415	2303	15	in	in	ADP
ftr-415	2303	16	the	the	DET
ftr-415	2303	17	stock	stock	NOUN
ftr-415	2303	18	.	.	PUNCT
ftr-415	2304	1	3	3	X
ftr-415	2304	2	.	.	X
ftr-415	2304	3	the	the	DET
ftr-415	2304	4	high	high	ADJ
ftr-415	2304	5	cost	cost	NOUN
ftr-415	2304	6	of	of	ADP
ftr-415	2304	7	knowingly	knowingly	ADV
ftr-415	2304	8	inaccurate	inaccurate	ADJ
ftr-415	2304	9	substantiation	substantiation	NOUN
ftr-415	2304	10	of	of	ADP
ftr-415	2304	11	claimed	claim	VERB
ftr-415	2304	12	charitable	charitable	ADJ
ftr-415	2304	13	contributions	contribution	NOUN
ftr-415	2304	14	.	.	PUNCT
ftr-415	2305	1	addis	addis	PROPN
ftr-415	2305	2	v.	v.	PROPN
ftr-415	2305	3	commissioner	commissioner	PROPN
ftr-415	2305	4	,	,	PUNCT
ftr-415	2305	5	118	118	NUM
ftr-415	2305	6	t.c	t.c	PROPN
ftr-415	2305	7	.	.	PROPN
ftr-415	2305	8	528	528	NUM
ftr-415	2305	9	(	(	PUNCT
ftr-415	2305	10	6/10/02	6/10/02	NUM
ftr-415	2305	11	)	)	PUNCT
ftr-415	2305	12	.	.	PUNCT
ftr-415	2306	1	the	the	DET
ftr-415	2306	2	taxpayers	taxpayer	NOUN
ftr-415	2306	3	entered	enter	VERB
ftr-415	2306	4	into	into	ADP
ftr-415	2306	5	a	a	DET
ftr-415	2306	6	charitable	charitable	ADJ
ftr-415	2306	7	split	split	ADJ
ftr-415	2306	8	-	-	PUNCT
ftr-415	2306	9	dollar	dollar	NOUN
ftr-415	2306	10	life	life	NOUN
ftr-415	2306	11	insurance	insurance	NOUN
ftr-415	2306	12	scheme	scheme	NOUN
ftr-415	2306	13	with	with	ADP
ftr-415	2306	14	the	the	DET
ftr-415	2306	15	national	national	PROPN
ftr-415	2306	16	heritage	heritage	PROPN
ftr-415	2306	17	foundation	foundation	PROPN
ftr-415	2306	18	,	,	PUNCT
ftr-415	2306	19	a	a	DET
ftr-415	2306	20	§	§	ADJ
ftr-415	2306	21	501(c)(3	501(c)(3	NUM
ftr-415	2306	22	)	)	PUNCT
ftr-415	2306	23	organization	organization	NOUN
ftr-415	2306	24	[	[	X
ftr-415	2306	25	prior	prior	ADV
ftr-415	2306	26	to	to	ADP
ftr-415	2306	27	the	the	DET
ftr-415	2306	28	enactment	enactment	NOUN
ftr-415	2306	29	of	of	ADP
ftr-415	2306	30	§	§	PROPN
ftr-415	2306	31	170(f)(10	170(f)(10	NUM
ftr-415	2306	32	)	)	PUNCT
ftr-415	2306	33	,	,	PUNCT
ftr-415	2306	34	which	which	PRON
ftr-415	2306	35	would	would	AUX
ftr-415	2306	36	impose	impose	VERB
ftr-415	2306	37	a	a	DET
ftr-415	2306	38	100	100	NUM
ftr-415	2306	39	percent	percent	NOUN
ftr-415	2306	40	excise	excise	NOUN
ftr-415	2306	41	tax	tax	NOUN
ftr-415	2306	42	on	on	ADP
ftr-415	2306	43	charitable	charitable	ADJ
ftr-415	2306	44	split	split	ADJ
ftr-415	2306	45	-	-	PUNCT
ftr-415	2306	46	dollar	dollar	NOUN
ftr-415	2306	47	life	life	NOUN
ftr-415	2306	48	insurance	insurance	NOUN
ftr-415	2306	49	payments	payment	NOUN
ftr-415	2306	50	]	]	PUNCT
ftr-415	2306	51	.	.	PUNCT
ftr-415	2307	1	the	the	DET
ftr-415	2307	2	addises	addise	NOUN
ftr-415	2307	3	paid	pay	VERB
ftr-415	2307	4	approximately	approximately	ADV
ftr-415	2307	5	$	$	SYM
ftr-415	2307	6	36,000	36,000	NUM
ftr-415	2307	7	to	to	ADP
ftr-415	2307	8	nhf	nhf	VERB
ftr-415	2307	9	in	in	ADP
ftr-415	2307	10	both	both	DET
ftr-415	2307	11	1997	1997	NUM
ftr-415	2307	12	and	and	CCONJ
ftr-415	2307	13	1998	1998	NUM
ftr-415	2307	14	and	and	CCONJ
ftr-415	2307	15	claimed	claim	VERB
ftr-415	2307	16	charitable	charitable	ADJ
ftr-415	2307	17	contribution	contribution	NOUN
ftr-415	2307	18	deductions	deduction	NOUN
ftr-415	2307	19	for	for	ADP
ftr-415	2307	20	the	the	DET
ftr-415	2307	21	payments	payment	NOUN
ftr-415	2307	22	.	.	PUNCT
ftr-415	2308	1	nhf	nhf	INTJ
ftr-415	2308	2	used	use	VERB
ftr-415	2308	3	the	the	DET
ftr-415	2308	4	amounts	amount	NOUN
ftr-415	2308	5	as	as	ADP
ftr-415	2308	6	premiums	premium	NOUN
ftr-415	2308	7	on	on	ADP
ftr-415	2308	8	a	a	DET
ftr-415	2308	9	charitable	charitable	ADJ
ftr-415	2308	10	split	split	ADJ
ftr-415	2308	11	-	-	PUNCT
ftr-415	2308	12	dollar	dollar	NOUN
ftr-415	2308	13	life	life	NOUN
ftr-415	2308	14	insurance	insurance	NOUN
ftr-415	2308	15	policy	policy	NOUN
ftr-415	2308	16	on	on	ADP
ftr-415	2308	17	mrs	mrs	PROPN
ftr-415	2308	18	.	.	PROPN
ftr-415	2308	19	addis	addis	PROPN
ftr-415	2308	20	’s	’s	PART
ftr-415	2308	21	life	life	NOUN
ftr-415	2308	22	.	.	PUNCT
ftr-415	2309	1	nhf	nhf	PROPN
ftr-415	2309	2	was	be	AUX
ftr-415	2309	3	entitled	entitle	VERB
ftr-415	2309	4	to	to	ADP
ftr-415	2309	5	56	56	NUM
ftr-415	2309	6	percent	percent	NOUN
ftr-415	2309	7	of	of	ADP
ftr-415	2309	8	the	the	DET
ftr-415	2309	9	death	death	NOUN
ftr-415	2309	10	benefit	benefit	NOUN
ftr-415	2309	11	and	and	CCONJ
ftr-415	2309	12	the	the	DET
ftr-415	2309	13	taxpayers	taxpayer	NOUN
ftr-415	2309	14	’	’	PART
ftr-415	2309	15	family	family	NOUN
ftr-415	2309	16	trust	trust	NOUN
ftr-415	2309	17	was	be	AUX
ftr-415	2309	18	entitled	entitle	VERB
ftr-415	2309	19	to	to	ADP
ftr-415	2309	20	the	the	DET
ftr-415	2309	21	remainder	remainder	NOUN
ftr-415	2309	22	.	.	PUNCT
ftr-415	2310	1	nhf	nhf	PROPN
ftr-415	2310	2	was	be	AUX
ftr-415	2310	3	not	not	PART
ftr-415	2310	4	required	require	VERB
ftr-415	2310	5	to	to	PART
ftr-415	2310	6	pay	pay	VERB
ftr-415	2310	7	the	the	DET
ftr-415	2310	8	premiums	premium	NOUN
ftr-415	2310	9	,	,	PUNCT
ftr-415	2310	10	but	but	CCONJ
ftr-415	2310	11	the	the	DET
ftr-415	2310	12	addises	addise	NOUN
ftr-415	2310	13	reasonably	reasonably	ADV
ftr-415	2310	14	expected	expect	VERB
ftr-415	2310	15	it	it	PRON
ftr-415	2310	16	to	to	PART
ftr-415	2310	17	do	do	VERB
ftr-415	2310	18	so	so	ADV
ftr-415	2310	19	.	.	PUNCT
ftr-415	2311	1	nhf	nhf	INTJ
ftr-415	2311	2	provided	provide	VERB
ftr-415	2311	3	the	the	DET
ftr-415	2311	4	taxpayers	taxpayer	NOUN
ftr-415	2311	5	with	with	ADP
ftr-415	2311	6	receipts	receipt	NOUN
ftr-415	2311	7	for	for	ADP
ftr-415	2311	8	their	their	PRON
ftr-415	2311	9	payments	payment	NOUN
ftr-415	2311	10	which	which	PRON
ftr-415	2311	11	stated	state	VERB
ftr-415	2311	12	that	that	SCONJ
ftr-415	2311	13	nhf	nhf	NOUN
ftr-415	2311	14	did	do	AUX
ftr-415	2311	15	not	not	PART
ftr-415	2311	16	provide	provide	VERB
ftr-415	2311	17	any	any	DET
ftr-415	2311	18	goods	good	NOUN
ftr-415	2311	19	or	or	CCONJ
ftr-415	2311	20	services	service	NOUN
ftr-415	2311	21	to	to	ADP
ftr-415	2311	22	them	they	PRON
ftr-415	2311	23	in	in	ADP
ftr-415	2311	24	return	return	NOUN
ftr-415	2311	25	for	for	ADP
ftr-415	2311	26	the	the	DET
ftr-415	2311	27	payments	payment	NOUN
ftr-415	2311	28	.	.	PUNCT
ftr-415	2312	1	taxpayers	taxpayer	NOUN
ftr-415	2312	2	claimed	claim	VERB
ftr-415	2312	3	charitable	charitable	ADJ
ftr-415	2312	4	contribution	contribution	NOUN
ftr-415	2312	5	deductions	deduction	NOUN
ftr-415	2312	6	for	for	ADP
ftr-415	2312	7	the	the	DET
ftr-415	2312	8	entire	entire	ADJ
ftr-415	2312	9	amount	amount	NOUN
ftr-415	2312	10	of	of	ADP
ftr-415	2312	11	their	their	PRON
ftr-415	2312	12	payments	payment	NOUN
ftr-415	2312	13	to	to	ADP
ftr-415	2312	14	nhf	nhf	PROPN
ftr-415	2312	15	.	.	PROPN
ftr-415	2312	16	judge	judge	PROPN
ftr-415	2312	17	colvin	colvin	PROPN
ftr-415	2312	18	upheld	uphold	VERB
ftr-415	2312	19	the	the	DET
ftr-415	2312	20	commissioner	commissioner	NOUN
ftr-415	2312	21	’s	’s	PART
ftr-415	2312	22	disallowance	disallowance	NOUN
ftr-415	2312	23	of	of	ADP
ftr-415	2312	24	any	any	DET
ftr-415	2312	25	charitable	charitable	ADJ
ftr-415	2312	26	contribution	contribution	NOUN
ftr-415	2312	27	deduction	deduction	NOUN
ftr-415	2312	28	.	.	PUNCT
ftr-415	2313	1	the	the	DET
ftr-415	2313	2	taxpayers	taxpayer	NOUN
ftr-415	2313	3	did	do	AUX
ftr-415	2313	4	not	not	PART
ftr-415	2313	5	meet	meet	VERB
ftr-415	2313	6	the	the	DET
ftr-415	2313	7	substantiation	substantiation	NOUN
ftr-415	2313	8	requirements	requirement	NOUN
ftr-415	2313	9	of	of	ADP
ftr-415	2313	10	§	§	PROPN
ftr-415	2313	11	170(f)(8	170(f)(8	NUM
ftr-415	2313	12	)	)	PUNCT
ftr-415	2313	13	and	and	CCONJ
ftr-415	2313	14	reg	reg	NOUN
ftr-415	2313	15	.	.	PUNCT
ftr-415	2314	1	§	§	PROPN
ftr-415	2314	2	1.170a-13(f)(7	1.170a-13(f)(7	NUM
ftr-415	2314	3	)	)	PUNCT
ftr-415	2314	4	because	because	SCONJ
ftr-415	2314	5	nhf	nhf	NOUN
ftr-415	2314	6	failed	fail	VERB
ftr-415	2314	7	to	to	PART
ftr-415	2314	8	make	make	VERB
ftr-415	2314	9	a	a	DET
ftr-415	2314	10	good	good	ADJ
ftr-415	2314	11	faith	faith	NOUN
ftr-415	2314	12	estimate	estimate	NOUN
ftr-415	2314	13	of	of	ADP
ftr-415	2314	14	the	the	DET
ftr-415	2314	15	value	value	NOUN
ftr-415	2314	16	of	of	ADP
ftr-415	2314	17	the	the	DET
ftr-415	2314	18	benefits	benefit	NOUN
ftr-415	2314	19	provided	provide	VERB
ftr-415	2314	20	to	to	ADP
ftr-415	2314	21	the	the	DET
ftr-415	2314	22	taxpayers	taxpayer	NOUN
ftr-415	2314	23	through	through	ADP
ftr-415	2314	24	their	their	PRON
ftr-415	2314	25	family	family	NOUN
ftr-415	2314	26	trust	trust	NOUN
ftr-415	2314	27	’s	’s	PART
ftr-415	2314	28	share	share	NOUN
ftr-415	2314	29	of	of	ADP
ftr-415	2314	30	the	the	DET
ftr-415	2314	31	death	death	NOUN
ftr-415	2314	32	benefits	benefit	NOUN
ftr-415	2314	33	.	.	PUNCT
ftr-415	2315	1	regs	reg	NOUN
ftr-415	2315	2	.	.	PUNCT
ftr-415	2316	1	§	§	PROPN
ftr-415	2316	2	§	§	PROPN
ftr-415	2316	3	1.170	1.170	NUM
ftr-415	2316	4	-	-	SYM
ftr-415	2316	5	1(h)(4)(ii	1(h)(4)(ii	NUM
ftr-415	2316	6	)	)	PUNCT
ftr-415	2316	7	and	and	CCONJ
ftr-415	2316	8	1.17013(f)(6	1.17013(f)(6	NUM
ftr-415	2316	9	)	)	PUNCT
ftr-415	2316	10	were	be	AUX
ftr-415	2316	11	interpreted	interpret	VERB
ftr-415	2316	12	to	to	PART
ftr-415	2316	13	deny	deny	VERB
ftr-415	2316	14	completely	completely	ADV
ftr-415	2316	15	a	a	DET
ftr-415	2316	16	charitable	charitable	ADJ
ftr-415	2316	17	contribution	contribution	NOUN
ftr-415	2316	18	deduction	deduction	NOUN
ftr-415	2316	19	under	under	ADP
ftr-415	2316	20	the	the	DET
ftr-415	2316	21	circumstances	circumstance	NOUN
ftr-415	2316	22	.	.	PUNCT
ftr-415	2317	1	4	4	X
ftr-415	2317	2	.	.	X
ftr-415	2317	3	do	do	AUX
ftr-415	2317	4	you	you	PRON
ftr-415	2317	5	have	have	VERB
ftr-415	2317	6	kelly	kelly	PROPN
ftr-415	2317	7	’s	’s	PART
ftr-415	2317	8	blue	blue	ADJ
ftr-415	2317	9	book	book	NOUN
ftr-415	2317	10	on	on	ADP
ftr-415	2317	11	your	your	PRON
ftr-415	2317	12	desk	desk	NOUN
ftr-415	2317	13	?	?	PUNCT
ftr-415	2318	1	rev	rev	PROPN
ftr-415	2318	2	.	.	PUNCT
ftr-415	2319	1	rul	rul	PROPN
ftr-415	2319	2	.	.	PUNCT
ftr-415	2319	3	2002	2002	NUM
ftr-415	2319	4	-	-	SYM
ftr-415	2319	5	67	67	NUM
ftr-415	2319	6	,	,	PUNCT
ftr-415	2319	7	2002	2002	NUM
ftr-415	2319	8	-	-	SYM
ftr-415	2319	9	47	47	NUM
ftr-415	2319	10	i.r.b	i.r.b	NOUN
ftr-415	2319	11	.	.	PUNCT
ftr-415	2320	1	873	873	NUM
ftr-415	2320	2	(	(	PUNCT
ftr-415	2320	3	11/25/02	11/25/02	NUM
ftr-415	2320	4	)	)	PUNCT
ftr-415	2320	5	.	.	PUNCT
ftr-415	2321	1	the	the	DET
ftr-415	2321	2	irs	irs	PROPN
ftr-415	2321	3	has	have	AUX
ftr-415	2321	4	ruled	rule	VERB
ftr-415	2321	5	that	that	SCONJ
ftr-415	2321	6	an	an	DET
ftr-415	2321	7	automobile	automobile	NOUN
ftr-415	2321	8	donated	donate	VERB
ftr-415	2321	9	to	to	ADP
ftr-415	2321	10	a	a	DET
ftr-415	2321	11	charity	charity	NOUN
ftr-415	2321	12	may	may	AUX
ftr-415	2321	13	be	be	AUX
ftr-415	2321	14	valued	value	VERB
ftr-415	2321	15	by	by	ADP
ftr-415	2321	16	reference	reference	NOUN
ftr-415	2321	17	to	to	ADP
ftr-415	2321	18	an	an	DET
ftr-415	2321	19	established	establish	VERB
ftr-415	2321	20	used	use	VERB
ftr-415	2321	21	car	car	NOUN
ftr-415	2321	22	pricing	pricing	NOUN
ftr-415	2321	23	guide	guide	NOUN
ftr-415	2321	24	if	if	SCONJ
ftr-415	2321	25	,	,	PUNCT
ftr-415	2321	26	and	and	CCONJ
ftr-415	2321	27	only	only	ADV
ftr-415	2321	28	if	if	SCONJ
ftr-415	2321	29	,	,	PUNCT
ftr-415	2321	30	the	the	DET
ftr-415	2321	31	guide	guide	NOUN
ftr-415	2321	32	lists	list	VERB
ftr-415	2321	33	the	the	DET
ftr-415	2321	34	sales	sale	NOUN
ftr-415	2321	35	price	price	NOUN
ftr-415	2321	36	for	for	ADP
ftr-415	2321	37	a	a	DET
ftr-415	2321	38	car	car	NOUN
ftr-415	2321	39	that	that	PRON
ftr-415	2321	40	is	be	AUX
ftr-415	2321	41	the	the	DET
ftr-415	2321	42	same	same	ADJ
ftr-415	2321	43	make	make	NOUN
ftr-415	2321	44	,	,	PUNCT
ftr-415	2321	45	model	model	NOUN
ftr-415	2321	46	,	,	PUNCT
ftr-415	2321	47	and	and	CCONJ
ftr-415	2321	48	year	year	NOUN
ftr-415	2321	49	,	,	PUNCT
ftr-415	2321	50	sold	sell	VERB
ftr-415	2321	51	in	in	ADP
ftr-415	2321	52	the	the	DET
ftr-415	2321	53	same	same	ADJ
ftr-415	2321	54	area	area	NOUN
ftr-415	2321	55	,	,	PUNCT
ftr-415	2321	56	and	and	CCONJ
ftr-415	2321	57	in	in	ADP
ftr-415	2321	58	the	the	DET
ftr-415	2321	59	same	same	ADJ
ftr-415	2321	60	condition	condition	NOUN
ftr-415	2321	61	as	as	ADP
ftr-415	2321	62	the	the	DET
ftr-415	2321	63	donated	donate	VERB
ftr-415	2321	64	car	car	NOUN
ftr-415	2321	65	.	.	PUNCT
ftr-415	2322	1	the	the	DET
ftr-415	2322	2	ruling	ruling	NOUN
ftr-415	2322	3	also	also	ADV
ftr-415	2322	4	provides	provide	VERB
ftr-415	2322	5	that	that	SCONJ
ftr-415	2322	6	the	the	DET
ftr-415	2322	7	substantiation	substantiation	NOUN
ftr-415	2322	8	requirements	requirement	NOUN
ftr-415	2322	9	of	of	ADP
ftr-415	2322	10	§	§	PROPN
ftr-415	2322	11	170(f)(8	170(f)(8	NUM
ftr-415	2322	12	)	)	PUNCT
ftr-415	2322	13	can	can	AUX
ftr-415	2322	14	be	be	AUX
ftr-415	2322	15	met	meet	VERB
ftr-415	2322	16	through	through	ADP
ftr-415	2322	17	an	an	DET
ftr-415	2322	18	authorized	authorized	ADJ
ftr-415	2322	19	[	[	PUNCT
ftr-415	2322	20	for	for	ADP
ftr-415	2322	21	-	-	PUNCT
ftr-415	2322	22	profit	profit	NOUN
ftr-415	2322	23	]	]	PUNCT
ftr-415	2322	24	agent	agent	NOUN
ftr-415	2322	25	of	of	ADP
ftr-415	2322	26	the	the	DET
ftr-415	2322	27	charity	charity	NOUN
ftr-415	2322	28	who	who	PRON
ftr-415	2322	29	solicits	solicit	VERB
ftr-415	2322	30	donations	donation	NOUN
ftr-415	2322	31	on	on	ADP
ftr-415	2322	32	the	the	DET
ftr-415	2322	33	charity	charity	NOUN
ftr-415	2322	34	’s	’s	PART
ftr-415	2322	35	behalf	behalf	NOUN
ftr-415	2322	36	,	,	PUNCT
ftr-415	2322	37	in	in	ADP
ftr-415	2322	38	this	this	DET
ftr-415	2322	39	case	case	NOUN
ftr-415	2322	40	an	an	DET
ftr-415	2322	41	entity	entity	NOUN
ftr-415	2322	42	that	that	PRON
ftr-415	2322	43	solicited	solicit	VERB
ftr-415	2322	44	and	and	CCONJ
ftr-415	2322	45	accepted	accept	VERB
ftr-415	2322	46	the	the	DET
ftr-415	2322	47	donations	donation	NOUN
ftr-415	2322	48	of	of	ADP
ftr-415	2322	49	used	used	ADJ
ftr-415	2322	50	cars	car	NOUN
ftr-415	2322	51	,	,	PUNCT
ftr-415	2322	52	sold	sell	VERB
ftr-415	2322	53	the	the	DET
ftr-415	2322	54	cars	car	NOUN
ftr-415	2322	55	,	,	PUNCT
ftr-415	2322	56	and	and	CCONJ
ftr-415	2322	57	remitted	remit	VERB
ftr-415	2322	58	the	the	DET
ftr-415	2322	59	proceeds	proceed	NOUN
ftr-415	2322	60	to	to	ADP
ftr-415	2322	61	the	the	DET
ftr-415	2322	62	charity	charity	NOUN
ftr-415	2322	63	.	.	PUNCT
ftr-415	2323	1	x.	x.	NOUN
ftr-415	2323	2	tax	tax	NOUN
ftr-415	2323	3	procedure	procedure	NOUN
ftr-415	2323	4	a.	a.	NOUN
ftr-415	2323	5	penalties	penalty	NOUN
ftr-415	2323	6	and	and	CCONJ
ftr-415	2323	7	prosecutions	prosecution	NOUN
ftr-415	2323	8	1	1	X
ftr-415	2323	9	.	.	PUNCT
ftr-415	2324	1	plead	plead	VERB
ftr-415	2324	2	it	it	PRON
ftr-415	2324	3	’s	’	VERB
ftr-415	2324	4	wrong	wrong	ADJ
ftr-415	2324	5	or	or	CCONJ
ftr-415	2324	6	be	be	AUX
ftr-415	2324	7	ready	ready	ADJ
ftr-415	2324	8	to	to	PART
ftr-415	2324	9	pay	pay	VERB
ftr-415	2324	10	.	.	PUNCT
ftr-415	2325	1	swain	swain	PROPN
ftr-415	2325	2	v.	v.	PROPN
ftr-415	2325	3	commissioner	commissioner	PROPN
ftr-415	2325	4	,	,	PUNCT
ftr-415	2325	5	118	118	NUM
ftr-415	2325	6	t.c	t.c	PROPN
ftr-415	2325	7	.	.	PROPN
ftr-415	2326	1	358	358	NUM
ftr-415	2326	2	(	(	PUNCT
ftr-415	2326	3	5/3/02	5/3/02	NUM
ftr-415	2326	4	)	)	PUNCT
ftr-415	2326	5	.	.	PUNCT
ftr-415	2327	1	section	section	NOUN
ftr-415	2327	2	7491(c	7491(c	NOUN
ftr-415	2327	3	)	)	PUNCT
ftr-415	2327	4	provides	provide	VERB
ftr-415	2327	5	that	that	SCONJ
ftr-415	2327	6	the	the	DET
ftr-415	2327	7	commissioner	commissioner	NOUN
ftr-415	2327	8	bears	bear	VERB
ftr-415	2327	9	the	the	DET
ftr-415	2327	10	burden	burden	NOUN
ftr-415	2327	11	of	of	ADP
ftr-415	2327	12	production	production	NOUN
ftr-415	2327	13	with	with	ADP
ftr-415	2327	14	respect	respect	NOUN
ftr-415	2327	15	to	to	ADP
ftr-415	2327	16	penalties	penalty	NOUN
ftr-415	2327	17	in	in	ADP
ftr-415	2327	18	all	all	DET
ftr-415	2327	19	cases	case	NOUN
ftr-415	2327	20	.	.	PUNCT
ftr-415	2328	1	the	the	DET
ftr-415	2328	2	taxpayer	taxpayer	NOUN
ftr-415	2328	3	,	,	PUNCT
ftr-415	2328	4	in	in	ADP
ftr-415	2328	5	her	her	PRON
ftr-415	2328	6	petition	petition	NOUN
ftr-415	2328	7	to	to	ADP
ftr-415	2328	8	the	the	DET
ftr-415	2328	9	tax	tax	NOUN
ftr-415	2328	10	court	court	NOUN
ftr-415	2328	11	,	,	PUNCT
ftr-415	2328	12	failed	fail	VERB
ftr-415	2328	13	to	to	PART
ftr-415	2328	14	assign	assign	VERB
ftr-415	2328	15	error	error	NOUN
ftr-415	2328	16	to	to	ADP
ftr-415	2328	17	the	the	DET
ftr-415	2328	18	commissioner	commissioner	NOUN
ftr-415	2328	19	’s	’s	PART
ftr-415	2328	20	determination	determination	NOUN
ftr-415	2328	21	that	that	SCONJ
ftr-415	2328	22	§	§	PROPN
ftr-415	2328	23	6662	6662	NUM
ftr-415	2328	24	accuracy	accuracy	NOUN
ftr-415	2328	25	related	relate	VERB
ftr-415	2328	26	penalties	penalty	NOUN
ftr-415	2328	27	were	be	AUX
ftr-415	2328	28	due	due	ADJ
ftr-415	2328	29	.	.	PUNCT
ftr-415	2329	1	judge	judge	PROPN
ftr-415	2329	2	halpern	halpern	PROPN
ftr-415	2329	3	held	hold	VERB
ftr-415	2329	4	that	that	SCONJ
ftr-415	2329	5	pursuant	pursuant	NOUN
ftr-415	2329	6	to	to	ADP
ftr-415	2329	7	tax	tax	NOUN
ftr-415	2329	8	court	court	NOUN
ftr-415	2329	9	rule	rule	NOUN
ftr-415	2329	10	34(b)(4	34(b)(4	NUM
ftr-415	2329	11	)	)	PUNCT
ftr-415	2329	12	,	,	PUNCT
ftr-415	2329	13	the	the	DET
ftr-415	2329	14	taxpayer	taxpayer	NOUN
ftr-415	2329	15	conceded	concede	VERB
ftr-415	2329	16	the	the	DET
ftr-415	2329	17	penalties	penalty	NOUN
ftr-415	2329	18	issue	issue	NOUN
ftr-415	2329	19	,	,	PUNCT
ftr-415	2329	20	and	and	CCONJ
ftr-415	2329	21	that	that	SCONJ
ftr-415	2329	22	notwithstanding	notwithstanding	ADP
ftr-415	2329	23	§	§	PROPN
ftr-415	2329	24	7491(c	7491(c	NUM
ftr-415	2329	25	)	)	PUNCT
ftr-415	2329	26	,	,	PUNCT
ftr-415	2329	27	the	the	DET
ftr-415	2329	28	commissioner	commissioner	NOUN
ftr-415	2329	29	was	be	AUX
ftr-415	2329	30	not	not	PART
ftr-415	2329	31	required	require	VERB
ftr-415	2329	32	to	to	PART
ftr-415	2329	33	produce	produce	VERB
ftr-415	2329	34	any	any	DET
ftr-415	2329	35	evidence	evidence	NOUN
ftr-415	2329	36	that	that	SCONJ
ftr-415	2329	37	the	the	DET
ftr-415	2329	38	penalty	penalty	NOUN
ftr-415	2329	39	was	be	AUX
ftr-415	2329	40	appropriate	appropriate	ADJ
ftr-415	2329	41	.	.	PUNCT
ftr-415	2330	1	the	the	DET
ftr-415	2330	2	penalty	penalty	NOUN
ftr-415	2330	3	was	be	AUX
ftr-415	2330	4	upheld	uphold	VERB
ftr-415	2330	5	.	.	PUNCT
ftr-415	2331	1	2003	2003	NUM
ftr-415	2331	2	]	]	PUNCT
ftr-415	2331	3	recent	recent	ADJ
ftr-415	2331	4	developments	development	NOUN
ftr-415	2331	5	in	in	ADP
ftr-415	2331	6	federal	federal	ADJ
ftr-415	2331	7	income	income	NOUN
ftr-415	2331	8	taxation	taxation	NOUN
ftr-415	2331	9	163	163	NUM
ftr-415	2331	10	2	2	NUM
ftr-415	2331	11	.	.	PUNCT
ftr-415	2332	1	these	these	DET
ftr-415	2332	2	guys	guy	NOUN
ftr-415	2332	3	better	well	ADV
ftr-415	2332	4	hope	hope	VERB
ftr-415	2332	5	that	that	SCONJ
ftr-415	2332	6	the	the	DET
ftr-415	2332	7	umwa	umwa	PROPN
ftr-415	2332	8	rank	rank	NOUN
ftr-415	2332	9	and	and	CCONJ
ftr-415	2332	10	file	file	NOUN
ftr-415	2332	11	does	do	AUX
ftr-415	2332	12	n’t	not	PART
ftr-415	2332	13	read	read	VERB
ftr-415	2332	14	tax	tax	NOUN
ftr-415	2332	15	advance	advance	NOUN
ftr-415	2332	16	sheets	sheet	NOUN
ftr-415	2332	17	.	.	PUNCT
ftr-415	2333	1	lyon	lyon	PROPN
ftr-415	2333	2	v.	v.	PROPN
ftr-415	2333	3	united	united	PROPN
ftr-415	2333	4	states	states	PROPN
ftr-415	2333	5	,	,	PUNCT
ftr-415	2333	6	2002	2002	NUM
ftr-415	2333	7	-	-	SYM
ftr-415	2333	8	2	2	NUM
ftr-415	2333	9	u.s.t.c	u.s.t.c	PROPN
ftr-415	2333	10	.	.	PROPN
ftr-415	2333	11	¶50,511	¶50,511	PROPN
ftr-415	2333	12	,	,	PUNCT
ftr-415	2333	13	90	90	NUM
ftr-415	2333	14	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2333	15	2002	2002	NUM
ftr-415	2333	16	-	-	SYM
ftr-415	2333	17	5069	5069	NUM
ftr-415	2333	18	(	(	PUNCT
ftr-415	2333	19	w.d	w.d	PROPN
ftr-415	2333	20	.	.	PROPN
ftr-415	2333	21	va	va	PROPN
ftr-415	2333	22	.	.	PROPN
ftr-415	2333	23	6/4/02	6/4/02	NUM
ftr-415	2333	24	)	)	PUNCT
ftr-415	2333	25	.	.	PUNCT
ftr-415	2334	1	the	the	DET
ftr-415	2334	2	president	president	NOUN
ftr-415	2334	3	and	and	CCONJ
ftr-415	2334	4	sole	sole	ADJ
ftr-415	2334	5	shareholder	shareholder	NOUN
ftr-415	2334	6	of	of	ADP
ftr-415	2334	7	a	a	DET
ftr-415	2334	8	corporation	corporation	NOUN
ftr-415	2334	9	was	be	AUX
ftr-415	2334	10	held	hold	VERB
ftr-415	2334	11	not	not	PART
ftr-415	2334	12	a	a	DET
ftr-415	2334	13	responsible	responsible	ADJ
ftr-415	2334	14	party	party	NOUN
ftr-415	2334	15	for	for	ADP
ftr-415	2334	16	purposes	purpose	NOUN
ftr-415	2334	17	of	of	ADP
ftr-415	2334	18	the	the	DET
ftr-415	2334	19	§	§	PROPN
ftr-415	2334	20	6672	6672	NUM
ftr-415	2334	21	penalty	penalty	NOUN
ftr-415	2334	22	because	because	SCONJ
ftr-415	2334	23	he	he	PRON
ftr-415	2334	24	was	be	AUX
ftr-415	2334	25	merely	merely	ADV
ftr-415	2334	26	a	a	DET
ftr-415	2334	27	“	"	PUNCT
ftr-415	2334	28	front	front	ADJ
ftr-415	2334	29	-	-	PUNCT
ftr-415	2334	30	man	man	NOUN
ftr-415	2334	31	,	,	PUNCT
ftr-415	2334	32	”	"	PUNCT
ftr-415	2334	33	holding	hold	VERB
ftr-415	2334	34	title	title	NOUN
ftr-415	2334	35	to	to	ADP
ftr-415	2334	36	stock	stock	NOUN
ftr-415	2334	37	on	on	ADP
ftr-415	2334	38	behalf	behalf	NOUN
ftr-415	2334	39	of	of	ADP
ftr-415	2334	40	and	and	CCONJ
ftr-415	2334	41	taking	take	VERB
ftr-415	2334	42	orders	order	NOUN
ftr-415	2334	43	from	from	ADP
ftr-415	2334	44	the	the	DET
ftr-415	2334	45	true	true	ADJ
ftr-415	2334	46	parties	party	NOUN
ftr-415	2334	47	in	in	ADP
ftr-415	2334	48	interest	interest	NOUN
ftr-415	2334	49	who	who	PRON
ftr-415	2334	50	owned	own	VERB
ftr-415	2334	51	and	and	CCONJ
ftr-415	2334	52	managed	manage	VERB
ftr-415	2334	53	the	the	DET
ftr-415	2334	54	unionized	unionized	ADJ
ftr-415	2334	55	corporation	corporation	NOUN
ftr-415	2334	56	anonymously	anonymously	ADV
ftr-415	2334	57	to	to	PART
ftr-415	2334	58	evade	evade	VERB
ftr-415	2334	59	union	union	NOUN
ftr-415	2334	60	contract	contract	NOUN
ftr-415	2334	61	limitations	limitation	NOUN
ftr-415	2334	62	[	[	X
ftr-415	2334	63	because	because	SCONJ
ftr-415	2334	64	they	they	PRON
ftr-415	2334	65	owned	own	VERB
ftr-415	2334	66	and	and	CCONJ
ftr-415	2334	67	managed	manage	VERB
ftr-415	2334	68	other	other	ADJ
ftr-415	2334	69	nonunionized	nonunionized	ADJ
ftr-415	2334	70	companies	company	NOUN
ftr-415	2334	71	]	]	PUNCT
ftr-415	2334	72	.	.	PUNCT
ftr-415	2335	1	3	3	X
ftr-415	2335	2	.	.	X
ftr-415	2335	3	deguerin	deguerin	PROPN
ftr-415	2335	4	v.	v.	PROPN
ftr-415	2335	5	united	united	PROPN
ftr-415	2335	6	states	states	PROPN
ftr-415	2335	7	,	,	PUNCT
ftr-415	2335	8	214	214	NUM
ftr-415	2335	9	f.	f.	PROPN
ftr-415	2335	10	supp	supp	PROPN
ftr-415	2335	11	.	.	PUNCT
ftr-415	2336	1	2d	2d	PROPN
ftr-415	2336	2	726	726	NUM
ftr-415	2336	3	,	,	PUNCT
ftr-415	2336	4	2002	2002	NUM
ftr-415	2336	5	-	-	SYM
ftr-415	2336	6	2	2	NUM
ftr-415	2336	7	u.s.t.c	u.s.t.c	PROPN
ftr-415	2336	8	.	.	PUNCT
ftr-415	2337	1	¶50,606	¶50,606	PROPN
ftr-415	2337	2	,	,	PUNCT
ftr-415	2337	3	90	90	NUM
ftr-415	2337	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2337	5	2002	2002	NUM
ftr-415	2337	6	-	-	SYM
ftr-415	2337	7	5866	5866	NUM
ftr-415	2337	8	(	(	PUNCT
ftr-415	2337	9	s.d	s.d	PROPN
ftr-415	2337	10	.	.	PUNCT
ftr-415	2337	11	tex	tex	PROPN
ftr-415	2337	12	.	.	PROPN
ftr-415	2337	13	8/5/02	8/5/02	NUM
ftr-415	2337	14	)	)	PUNCT
ftr-415	2337	15	.	.	PUNCT
ftr-415	2338	1	summary	summary	NOUN
ftr-415	2338	2	judgment	judgment	NOUN
ftr-415	2338	3	was	be	AUX
ftr-415	2338	4	denied	deny	VERB
ftr-415	2338	5	to	to	ADP
ftr-415	2338	6	both	both	DET
ftr-415	2338	7	parties	party	NOUN
ftr-415	2338	8	in	in	ADP
ftr-415	2338	9	this	this	DET
ftr-415	2338	10	action	action	NOUN
ftr-415	2338	11	relating	relate	VERB
ftr-415	2338	12	to	to	ADP
ftr-415	2338	13	penalties	penalty	NOUN
ftr-415	2338	14	under	under	ADP
ftr-415	2338	15	§	§	PROPN
ftr-415	2338	16	6721(e	6721(e	PROPN
ftr-415	2338	17	)	)	PUNCT
ftr-415	2338	18	,	,	PUNCT
ftr-415	2338	19	which	which	PRON
ftr-415	2338	20	provides	provide	VERB
ftr-415	2338	21	for	for	ADP
ftr-415	2338	22	enhanced	enhanced	ADJ
ftr-415	2338	23	penalties	penalty	NOUN
ftr-415	2338	24	of	of	ADP
ftr-415	2338	25	between	between	ADP
ftr-415	2338	26	$	$	SYM
ftr-415	2338	27	25,000	25,000	NUM
ftr-415	2338	28	and	and	CCONJ
ftr-415	2338	29	$	$	SYM
ftr-415	2338	30	100,000	100,000	NUM
ftr-415	2338	31	for	for	ADP
ftr-415	2338	32	intentional	intentional	ADJ
ftr-415	2338	33	disregard	disregard	NOUN
ftr-415	2338	34	of	of	ADP
ftr-415	2338	35	the	the	DET
ftr-415	2338	36	obligation	obligation	NOUN
ftr-415	2338	37	to	to	PART
ftr-415	2338	38	include	include	VERB
ftr-415	2338	39	the	the	DET
ftr-415	2338	40	names	name	NOUN
ftr-415	2338	41	of	of	ADP
ftr-415	2338	42	the	the	DET
ftr-415	2338	43	payors	payor	NOUN
ftr-415	2338	44	of	of	ADP
ftr-415	2338	45	cash	cash	NOUN
ftr-415	2338	46	exceeding	exceed	VERB
ftr-415	2338	47	$	$	SYM
ftr-415	2338	48	10,000	10,000	NUM
ftr-415	2338	49	on	on	ADP
ftr-415	2338	50	forms	form	NOUN
ftr-415	2338	51	8300	8300	NUM
ftr-415	2338	52	pursuant	pursuant	NOUN
ftr-415	2338	53	to	to	ADP
ftr-415	2338	54	the	the	DET
ftr-415	2338	55	requirements	requirement	NOUN
ftr-415	2338	56	of	of	ADP
ftr-415	2338	57	§	§	PROPN
ftr-415	2338	58	6050i	6050i	PROPN
ftr-415	2338	59	and	and	CCONJ
ftr-415	2338	60	the	the	DET
ftr-415	2338	61	regulations	regulation	NOUN
ftr-415	2338	62	thereunder	thereunder	NOUN
ftr-415	2338	63	.	.	PUNCT
ftr-415	2339	1	plaintiff	plaintiff	PROPN
ftr-415	2339	2	’s	’s	PART
ftr-415	2339	3	attorneys	attorney	NOUN
ftr-415	2339	4	contended	contend	VERB
ftr-415	2339	5	that	that	SCONJ
ftr-415	2339	6	the	the	DET
ftr-415	2339	7	names	name	NOUN
ftr-415	2339	8	of	of	ADP
ftr-415	2339	9	the	the	DET
ftr-415	2339	10	payors	payor	NOUN
ftr-415	2339	11	on	on	ADP
ftr-415	2339	12	19	19	NUM
ftr-415	2339	13	forms	form	NOUN
ftr-415	2339	14	8300	8300	NUM
ftr-415	2339	15	filed	file	VERB
ftr-415	2339	16	during	during	ADP
ftr-415	2339	17	the	the	DET
ftr-415	2339	18	year	year	NOUN
ftr-415	2339	19	were	be	AUX
ftr-415	2339	20	privileged	privileged	ADJ
ftr-415	2339	21	under	under	ADP
ftr-415	2339	22	the	the	DET
ftr-415	2339	23	attorney	attorney	NOUN
ftr-415	2339	24	-	-	PUNCT
ftr-415	2339	25	client	client	NOUN
ftr-415	2339	26	privilege	privilege	NOUN
ftr-415	2339	27	.	.	PUNCT
ftr-415	2340	1	judge	judge	PROPN
ftr-415	2340	2	lake	lake	PROPN
ftr-415	2340	3	held	hold	VERB
ftr-415	2340	4	that	that	SCONJ
ftr-415	2340	5	if	if	SCONJ
ftr-415	2340	6	that	that	PRON
ftr-415	2340	7	were	be	AUX
ftr-415	2340	8	so	so	ADV
ftr-415	2340	9	,	,	PUNCT
ftr-415	2340	10	penalties	penalty	NOUN
ftr-415	2340	11	would	would	AUX
ftr-415	2340	12	not	not	PART
ftr-415	2340	13	be	be	AUX
ftr-415	2340	14	imposed	impose	VERB
ftr-415	2340	15	.	.	PUNCT
ftr-415	2341	1	plaintiffs	plaintiff	NOUN
ftr-415	2341	2	are	be	AUX
ftr-415	2341	3	to	to	PART
ftr-415	2341	4	be	be	AUX
ftr-415	2341	5	given	give	VERB
ftr-415	2341	6	the	the	DET
ftr-415	2341	7	opportunity	opportunity	NOUN
ftr-415	2341	8	at	at	ADP
ftr-415	2341	9	trial	trial	NOUN
ftr-415	2341	10	to	to	PART
ftr-415	2341	11	demonstrate	demonstrate	VERB
ftr-415	2341	12	factually	factually	ADV
ftr-415	2341	13	that	that	SCONJ
ftr-415	2341	14	the	the	DET
ftr-415	2341	15	names	name	NOUN
ftr-415	2341	16	of	of	ADP
ftr-415	2341	17	the	the	DET
ftr-415	2341	18	payors	payor	NOUN
ftr-415	2341	19	were	be	AUX
ftr-415	2341	20	privileged	privileged	ADJ
ftr-415	2341	21	.	.	PUNCT
ftr-415	2342	1	4	4	X
ftr-415	2342	2	.	.	X
ftr-415	2342	3	if	if	SCONJ
ftr-415	2342	4	you	you	PRON
ftr-415	2342	5	abuse	abuse	VERB
ftr-415	2342	6	the	the	DET
ftr-415	2342	7	bankruptcy	bankruptcy	NOUN
ftr-415	2342	8	process	process	NOUN
ftr-415	2342	9	to	to	PART
ftr-415	2342	10	delay	delay	VERB
ftr-415	2342	11	your	your	PRON
ftr-415	2342	12	tax	tax	NOUN
ftr-415	2342	13	court	court	NOUN
ftr-415	2342	14	case	case	NOUN
ftr-415	2342	15	,	,	PUNCT
ftr-415	2342	16	you	you	PRON
ftr-415	2342	17	might	might	AUX
ftr-415	2342	18	acquire	acquire	VERB
ftr-415	2342	19	a	a	DET
ftr-415	2342	20	new	new	ADJ
ftr-415	2342	21	debt	debt	NOUN
ftr-415	2342	22	–	–	PUNCT
ftr-415	2342	23	a	a	DET
ftr-415	2342	24	f	f	X
ftr-415	2342	25	ine	ine	PROPN
ftr-415	2342	26	for	for	ADP
ftr-415	2342	27	criminal	criminal	ADJ
ftr-415	2342	28	contem	contem	NOUN
ftr-415	2342	29	pt	pt	PROPN
ftr-415	2342	30	.	.	PROPN
ftr-415	2342	31	williams	williams	PROPN
ftr-415	2342	32	v.	v.	PROPN
ftr-415	2342	33	commissioner	commissioner	PROPN
ftr-415	2342	34	,	,	PUNCT
ftr-415	2342	35	119	119	NUM
ftr-415	2342	36	t.c	t.c	PROPN
ftr-415	2342	37	.	.	PUNCT
ftr-415	2343	1	no	no	INTJ
ftr-415	2343	2	.	.	NOUN
ftr-415	2344	1	17	17	NUM
ftr-415	2344	2	(	(	PUNCT
ftr-415	2344	3	12/12/02	12/12/02	PROPN
ftr-415	2344	4	)	)	PUNCT
ftr-415	2344	5	.	.	PUNCT
ftr-415	2345	1	after	after	ADP
ftr-415	2345	2	filing	file	VERB
ftr-415	2345	3	a	a	DET
ftr-415	2345	4	tax	tax	NOUN
ftr-415	2345	5	court	court	NOUN
ftr-415	2345	6	petition	petition	NOUN
ftr-415	2345	7	,	,	PUNCT
ftr-415	2345	8	the	the	DET
ftr-415	2345	9	taxpayer	taxpayer	NOUN
ftr-415	2345	10	repeatedly	repeatedly	ADV
ftr-415	2345	11	filed	file	VERB
ftr-415	2345	12	and	and	CCONJ
ftr-415	2345	13	withdrew	withdraw	VERB
ftr-415	2345	14	bankruptcy	bankruptcy	NOUN
ftr-415	2345	15	petitions	petition	NOUN
ftr-415	2345	16	to	to	PART
ftr-415	2345	17	invoke	invoke	VERB
ftr-415	2345	18	the	the	DET
ftr-415	2345	19	automatic	automatic	ADJ
ftr-415	2345	20	stay	stay	NOUN
ftr-415	2345	21	rule	rule	NOUN
ftr-415	2345	22	[	[	X
ftr-415	2345	23	11	11	NUM
ftr-415	2345	24	u.s.c	u.s.c	ADJ
ftr-415	2345	25	.	.	PUNCT
ftr-415	2346	1	§	§	PROPN
ftr-415	2346	2	362(a)(8	362(a)(8	PROPN
ftr-415	2346	3	)	)	PUNCT
ftr-415	2346	4	]	]	PUNCT
ftr-415	2346	5	,	,	PUNCT
ftr-415	2346	6	to	to	PART
ftr-415	2346	7	delay	delay	VERB
ftr-415	2346	8	proceeding	proceed	VERB
ftr-415	2346	9	in	in	ADP
ftr-415	2346	10	the	the	DET
ftr-415	2346	11	tax	tax	NOUN
ftr-415	2346	12	court	court	NOUN
ftr-415	2346	13	,	,	PUNCT
ftr-415	2346	14	and	and	CCONJ
ftr-415	2346	15	on	on	ADP
ftr-415	2346	16	one	one	NUM
ftr-415	2346	17	occasion	occasion	NOUN
ftr-415	2346	18	he	he	PRON
ftr-415	2346	19	filed	file	VERB
ftr-415	2346	20	a	a	DET
ftr-415	2346	21	forged	forge	VERB
ftr-415	2346	22	bankruptcy	bankruptcy	NOUN
ftr-415	2346	23	petition	petition	NOUN
ftr-415	2346	24	with	with	ADP
ftr-415	2346	25	the	the	DET
ftr-415	2346	26	tax	tax	NOUN
ftr-415	2346	27	court	court	NOUN
ftr-415	2346	28	.	.	PUNCT
ftr-415	2347	1	in	in	ADP
ftr-415	2347	2	addition	addition	NOUN
ftr-415	2347	3	to	to	ADP
ftr-415	2347	4	imposing	impose	VERB
ftr-415	2347	5	a	a	DET
ftr-415	2347	6	$	$	SYM
ftr-415	2347	7	25,000	25,000	NUM
ftr-415	2347	8	penalty	penalty	NOUN
ftr-415	2347	9	under	under	ADP
ftr-415	2347	10	§	§	PROPN
ftr-415	2347	11	6673	6673	NUM
ftr-415	2347	12	for	for	ADP
ftr-415	2347	13	delay	delay	NOUN
ftr-415	2347	14	,	,	PUNCT
ftr-415	2347	15	judge	judge	PROPN
ftr-415	2347	16	gerber	gerber	PROPN
ftr-415	2347	17	imposed	impose	VERB
ftr-415	2347	18	a	a	DET
ftr-415	2347	19	$	$	SYM
ftr-415	2347	20	5,000	5,000	NUM
ftr-415	2347	21	criminal	criminal	ADJ
ftr-415	2347	22	contempt	contempt	NOUN
ftr-415	2347	23	sanction	sanction	NOUN
ftr-415	2347	24	.	.	PUNCT
ftr-415	2348	1	5	5	X
ftr-415	2348	2	.	.	X
ftr-415	2348	3	this	this	DET
ftr-415	2348	4	false	false	ADJ
ftr-415	2348	5	w-2	w-2	NOUN
ftr-415	2348	6	resulted	result	VERB
ftr-415	2348	7	in	in	ADP
ftr-415	2348	8	a	a	DET
ftr-415	2348	9	felony	felony	NOUN
ftr-415	2348	10	rather	rather	ADV
ftr-415	2348	11	than	than	ADP
ftr-415	2348	12	a	a	DET
ftr-415	2348	13	misdemeanor	misdemeanor	NOUN
ftr-415	2348	14	.	.	PUNCT
ftr-415	2349	1	united	united	PROPN
ftr-415	2349	2	states	states	PROPN
ftr-415	2349	3	v.	v.	ADP
ftr-415	2349	4	gambone	gambone	PROPN
ftr-415	2349	5	,	,	PUNCT
ftr-415	2349	6	314	314	NUM
ftr-415	2349	7	f.3d	f.3d	NUM
ftr-415	2349	8	163	163	NUM
ftr-415	2349	9	,	,	PUNCT
ftr-415	2349	10	2003	2003	NUM
ftr-415	2349	11	-	-	SYM
ftr-415	2349	12	1	1	NUM
ftr-415	2349	13	u.s.t.c	u.s.t.c	PROPN
ftr-415	2349	14	.	.	PROPN
ftr-415	2350	1	¶50,162	¶50,162	PROPN
ftr-415	2350	2	,	,	PUNCT
ftr-415	2350	3	91	91	NUM
ftr-415	2350	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2350	5	2003	2003	NUM
ftr-415	2350	6	-	-	SYM
ftr-415	2350	7	330	330	NUM
ftr-415	2350	8	(	(	PUNCT
ftr-415	2350	9	3d	3d	NUM
ftr-415	2350	10	cir	cir	NOUN
ftr-415	2350	11	.	.	PUNCT
ftr-415	2351	1	1/3/03	1/3/03	NUM
ftr-415	2351	2	)	)	PUNCT
ftr-415	2351	3	.	.	PUNCT
ftr-415	2352	1	an	an	DET
ftr-415	2352	2	employer	employer	NOUN
ftr-415	2352	3	who	who	PRON
ftr-415	2352	4	files	file	VERB
ftr-415	2352	5	fraudulent	fraudulent	ADJ
ftr-415	2352	6	w-2s	w-2s	NOUN
ftr-415	2352	7	for	for	ADP
ftr-415	2352	8	the	the	DET
ftr-415	2352	9	purpose	purpose	NOUN
ftr-415	2352	10	of	of	ADP
ftr-415	2352	11	evading	evade	VERB
ftr-415	2352	12	employment	employment	NOUN
ftr-415	2352	13	taxes	taxis	NOUN
ftr-415	2352	14	and	and	CCONJ
ftr-415	2352	15	income	income	NOUN
ftr-415	2352	16	tax	tax	NOUN
ftr-415	2352	17	withholding	withholding	NOUN
ftr-415	2352	18	,	,	PUNCT
ftr-415	2352	19	and	and	CCONJ
ftr-415	2352	20	who	who	PRON
ftr-415	2352	21	encourages	encourage	VERB
ftr-415	2352	22	employees	employee	NOUN
ftr-415	2352	23	to	to	PART
ftr-415	2352	24	file	file	VERB
ftr-415	2352	25	fraudulent	fraudulent	ADJ
ftr-415	2352	26	returns	return	NOUN
ftr-415	2352	27	consistent	consistent	ADJ
ftr-415	2352	28	with	with	ADP
ftr-415	2352	29	the	the	DET
ftr-415	2352	30	w-2s	w-2s	NOUN
ftr-415	2352	31	,	,	PUNCT
ftr-415	2352	32	can	can	AUX
ftr-415	2352	33	be	be	AUX
ftr-415	2352	34	convicted	convict	VERB
ftr-415	2352	35	of	of	ADP
ftr-415	2352	36	a	a	DET
ftr-415	2352	37	felony	felony	NOUN
ftr-415	2352	38	under	under	ADP
ftr-415	2352	39	§	§	PROPN
ftr-415	2352	40	7206(2	7206(2	PROPN
ftr-415	2352	41	)	)	PUNCT
ftr-415	2352	42	.	.	PUNCT
ftr-415	2353	1	the	the	DET
ftr-415	2353	2	exclusivity	exclusivity	NOUN
ftr-415	2353	3	of	of	ADP
ftr-415	2353	4	§	§	PROPN
ftr-415	2353	5	7204	7204	NUM
ftr-415	2353	6	,	,	PUNCT
ftr-415	2353	7	which	which	PRON
ftr-415	2353	8	makes	make	VERB
ftr-415	2353	9	filing	file	VERB
ftr-415	2353	10	a	a	DET
ftr-415	2353	11	false	false	ADJ
ftr-415	2353	12	or	or	CCONJ
ftr-415	2353	13	fraudulent	fraudulent	ADJ
ftr-415	2353	14	w-2	w-2	NOUN
ftr-415	2353	15	a	a	DET
ftr-415	2353	16	misdemeanor	misdemeanor	NOUN
ftr-415	2353	17	in	in	ADP
ftr-415	2353	18	lieu	lieu	NOUN
ftr-415	2353	19	of	of	ADP
ftr-415	2353	20	any	any	DET
ftr-415	2353	21	other	other	ADJ
ftr-415	2353	22	crime	crime	NOUN
ftr-415	2353	23	is	be	AUX
ftr-415	2353	24	limited	limit	VERB
ftr-415	2353	25	to	to	ADP
ftr-415	2353	26	instances	instance	NOUN
ftr-415	2353	27	in	in	ADP
ftr-415	2353	28	which	which	PRON
ftr-415	2353	29	the	the	DET
ftr-415	2353	30	only	only	ADJ
ftr-415	2353	31	action	action	NOUN
ftr-415	2353	32	taken	take	VERB
ftr-415	2353	33	is	be	AUX
ftr-415	2353	34	“	"	PUNCT
ftr-415	2353	35	merely	merely	ADV
ftr-415	2353	36	furnish[ing	furnish[e	VERB
ftr-415	2353	37	]	]	PUNCT
ftr-415	2353	38	false	false	ADJ
ftr-415	2353	39	w	w	NOUN
ftr-415	2353	40	-2s	-2s	PROPN
ftr-415	2353	41	.	.	PUNCT
ftr-415	2353	42	”	"	PUNCT
ftr-415	2354	1	conduct	conduct	NOUN
ftr-415	2354	2	involving	involve	VERB
ftr-415	2354	3	the	the	DET
ftr-415	2354	4	furnishing	furnishing	NOUN
ftr-415	2354	5	of	of	ADP
ftr-415	2354	6	false	false	ADJ
ftr-415	2354	7	w-2s	w-2s	NOUN
ftr-415	2354	8	,	,	PUNCT
ftr-415	2354	9	but	but	CCONJ
ftr-415	2354	10	not	not	PART
ftr-415	2354	11	limited	limit	VERB
ftr-415	2354	12	to	to	ADP
ftr-415	2354	13	filing	file	VERB
ftr-415	2354	14	false	false	ADJ
ftr-415	2354	15	w-2s	w-2s	NOUN
ftr-415	2354	16	,	,	PUNCT
ftr-415	2354	17	such	such	ADJ
ftr-415	2354	18	as	as	ADP
ftr-415	2354	19	encouraging	encourage	VERB
ftr-415	2354	20	employees	employee	NOUN
ftr-415	2354	21	to	to	PART
ftr-415	2354	22	file	file	VERB
ftr-415	2354	23	false	false	ADJ
ftr-415	2354	24	returns	return	NOUN
ftr-415	2354	25	,	,	PUNCT
ftr-415	2354	26	can	can	AUX
ftr-415	2354	27	be	be	AUX
ftr-415	2354	28	prosecuted	prosecute	VERB
ftr-415	2354	29	under	under	ADP
ftr-415	2354	30	§	§	PROPN
ftr-415	2354	31	7206(2	7206(2	PROPN
ftr-415	2354	32	)	)	PUNCT
ftr-415	2354	33	.	.	PUNCT
ftr-415	2355	1	6	6	X
ftr-415	2355	2	.	.	X
ftr-415	2355	3	irs	irs	PROPN
ftr-415	2355	4	announces	announce	VERB
ftr-415	2355	5	an	an	DET
ftr-415	2355	6	am	am	NOUN
ftr-415	2355	7	nesty	nesty	ADJ
ftr-415	2355	8	for	for	ADP
ftr-415	2355	9	offshore	offshore	ADJ
ftr-415	2355	10	credit	credit	NOUN
ftr-415	2355	11	-	-	PUNCT
ftr-415	2355	12	card	card	NOUN
ftr-415	2355	13	abusers	abuser	NOUN
ftr-415	2355	14	who	who	PRON
ftr-415	2355	15	clear	clear	VERB
ftr-415	2355	16	up	up	ADP
ftr-415	2355	17	their	their	PRON
ftr-415	2355	18	tax	tax	NOUN
ftr-415	2355	19	liabilities	liability	NOUN
ftr-415	2355	20	by	by	ADP
ftr-415	2355	21	april	april	PROPN
ftr-415	2355	22	15	15	NUM
ftr-415	2355	23	,	,	PUNCT
ftr-415	2355	24	2003	2003	NUM
ftr-415	2355	25	.	.	PUNCT
ftr-415	2356	1	irs	irs	PROPN
ftr-415	2356	2	news	news	NOUN
ftr-415	2356	3	release	release	NOUN
ftr-415	2356	4	ir2003	ir2003	NOUN
ftr-415	2356	5	-	-	PROPN
ftr-415	2356	6	5	5	NUM
ftr-415	2356	7	,	,	PUNCT
ftr-415	2356	8	2003	2003	NUM
ftr-415	2356	9	tnt	tnt	PROPN
ftr-415	2356	10	10	10	NUM
ftr-415	2356	11	-	-	SYM
ftr-415	2356	12	11	11	NUM
ftr-415	2356	13	(	(	PUNCT
ftr-415	2356	14	1/14/03	1/14/03	NUM
ftr-415	2356	15	)	)	PUNCT
ftr-415	2356	16	.	.	PUNCT
ftr-415	2357	1	an	an	DET
ftr-415	2357	2	offshore	offshore	ADJ
ftr-415	2357	3	voluntary	voluntary	ADJ
ftr-415	2357	4	compliance	compliance	NOUN
ftr-415	2357	5	initiative	initiative	NOUN
ftr-415	2357	6	provides	provide	VERB
ftr-415	2357	7	that	that	SCONJ
ftr-415	2357	8	“	"	PUNCT
ftr-415	2357	9	eligible	eligible	ADJ
ftr-415	2357	10	taxpayers	taxpayer	NOUN
ftr-415	2357	11	,	,	PUNCT
ftr-415	2357	12	”	"	PUNCT
ftr-415	2357	13	who	who	PRON
ftr-415	2357	14	used	use	VERB
ftr-415	2357	15	offshore	offshore	ADJ
ftr-415	2357	16	payment	payment	NOUN
ftr-415	2357	17	cards	card	NOUN
ftr-415	2357	18	or	or	CCONJ
ftr-415	2357	19	other	other	ADJ
ftr-415	2357	20	offshore	offshore	ADJ
ftr-415	2357	21	financial	financial	ADJ
ftr-415	2357	22	arrangements	arrangement	NOUN
ftr-415	2357	23	to	to	PART
ftr-415	2357	24	hide	hide	VERB
ftr-415	2357	25	their	their	PRON
ftr-415	2357	26	income	income	NOUN
ftr-415	2357	27	,	,	PUNCT
ftr-415	2357	28	may	may	AUX
ftr-415	2357	29	avoid	avoid	VERB
ftr-415	2357	30	civil	civil	ADJ
ftr-415	2357	31	fraud	fraud	NOUN
ftr-415	2357	32	and	and	CCONJ
ftr-415	2357	33	information	information	NOUN
ftr-415	2357	34	return	return	VERB
ftr-415	2357	35	penalties	penalty	NOUN
ftr-415	2357	36	[	[	X
ftr-415	2357	37	but	but	CCONJ
ftr-415	2357	38	not	not	PART
ftr-415	2357	39	failure	failure	NOUN
ftr-415	2357	40	to	to	PART
ftr-415	2357	41	pay	pay	VERB
ftr-415	2357	42	tax	tax	NOUN
ftr-415	2357	43	or	or	CCONJ
ftr-415	2357	44	accuracyrelated	accuracyrelate	VERB
ftr-415	2357	45	penalties	penalty	NOUN
ftr-415	2357	46	]	]	PUNCT
ftr-415	2357	47	if	if	SCONJ
ftr-415	2357	48	they	they	PRON
ftr-415	2357	49	come	come	VERB
ftr-415	2357	50	forward	forward	ADV
ftr-415	2357	51	and	and	CCONJ
ftr-415	2357	52	pay	pay	VERB
ftr-415	2357	53	up	up	ADP
ftr-415	2357	54	by	by	ADP
ftr-415	2357	55	4/15/03	4/15/03	NUM
ftr-415	2357	56	and	and	CCONJ
ftr-415	2357	57	provide	provide	VERB
ftr-415	2357	58	full	full	ADJ
ftr-415	2357	59	details	detail	NOUN
ftr-415	2357	60	on	on	ADP
ftr-415	2357	61	those	those	PRON
ftr-415	2357	62	who	who	PRON
ftr-415	2357	63	promoted	promote	VERB
ftr-415	2357	64	or	or	CCONJ
ftr-415	2357	65	solicited	solicit	VERB
ftr-415	2357	66	the	the	DET
ftr-415	2357	67	offshore	offshore	ADJ
ftr-415	2357	68	scheme	scheme	NOUN
ftr-415	2357	69	.	.	PUNCT
ftr-415	2358	1	promoters	promoter	NOUN
ftr-415	2358	2	and	and	CCONJ
ftr-415	2358	3	solicitors	solicitor	NOUN
ftr-415	2358	4	are	be	AUX
ftr-415	2358	5	not	not	PART
ftr-415	2358	6	eligible	eligible	ADJ
ftr-415	2358	7	.	.	PUNCT
ftr-415	2359	1	the	the	DET
ftr-415	2359	2	information	information	NOUN
ftr-415	2359	3	release	release	NOUN
ftr-415	2359	4	contains	contain	VERB
ftr-415	2359	5	the	the	DET
ftr-415	2359	6	following	follow	VERB
ftr-415	2359	7	example	example	NOUN
ftr-415	2359	8	:	:	PUNCT
ftr-415	2359	9	for	for	ADP
ftr-415	2359	10	example	example	NOUN
ftr-415	2359	11	,	,	PUNCT
ftr-415	2359	12	a	a	DET
ftr-415	2359	13	taxpayer	taxpayer	NOUN
ftr-415	2359	14	who	who	PRON
ftr-415	2359	15	understated	understate	VERB
ftr-415	2359	16	his	his	PRON
ftr-415	2359	17	income	income	NOUN
ftr-415	2359	18	to	to	PART
ftr-415	2359	19	avoid	avoid	VERB
ftr-415	2359	20	$	$	SYM
ftr-415	2359	21	100,000	100,000	NUM
ftr-415	2359	22	in	in	ADP
ftr-415	2359	23	taxes	taxis	NOUN
ftr-415	2359	24	in	in	ADP
ftr-415	2359	25	1999	1999	NUM
ftr-415	2359	26	would	would	AUX
ftr-415	2359	27	wind	wind	VERB
ftr-415	2359	28	up	up	ADP
ftr-415	2359	29	paying	pay	VERB
ftr-415	2359	30	$	$	SYM
ftr-415	2359	31	149,319	149,319	NUM
ftr-415	2359	32	to	to	ADP
ftr-415	2359	33	164	164	NUM
ftr-415	2359	34	florida	florida	PROPN
ftr-415	2359	35	tax	tax	NOUN
ftr-415	2359	36	review	review	NOUN
ftr-415	2360	1	[	[	X
ftr-415	2360	2	vol.6	vol.6	NUM
ftr-415	2360	3	:	:	PUNCT
ftr-415	2360	4	si	si	X
ftr-415	2360	5	the	the	DET
ftr-415	2360	6	government	government	NOUN
ftr-415	2360	7	.	.	PUNCT
ftr-415	2361	1	this	this	PRON
ftr-415	2361	2	includes	include	VERB
ftr-415	2361	3	the	the	DET
ftr-415	2361	4	tax	tax	NOUN
ftr-415	2361	5	liability	liability	NOUN
ftr-415	2361	6	plus	plus	CCONJ
ftr-415	2361	7	$	$	SYM
ftr-415	2361	8	29,319	29,319	NUM
ftr-415	2361	9	in	in	ADP
ftr-415	2361	10	interest	interest	NOUN
ftr-415	2361	11	and	and	CCONJ
ftr-415	2361	12	an	an	DET
ftr-415	2361	13	additional	additional	ADJ
ftr-415	2361	14	accuracy	accuracy	NOUN
ftr-415	2361	15	-	-	PUNCT
ftr-415	2361	16	related	relate	VERB
ftr-415	2361	17	penalty	penalty	NOUN
ftr-415	2361	18	of	of	ADP
ftr-415	2361	19	$	$	SYM
ftr-415	2361	20	20,000	20,000	NUM
ftr-415	2361	21	.	.	PUNCT
ftr-415	2362	1	a.	a.	PROPN
ftr-415	2362	2	rev	rev	PROPN
ftr-415	2362	3	.	.	PROPN
ftr-415	2362	4	proc	proc	PROPN
ftr-415	2362	5	.	.	PUNCT
ftr-415	2363	1	2003	2003	NUM
ftr-415	2363	2	-	-	SYM
ftr-415	2363	3	11	11	NUM
ftr-415	2363	4	,	,	PUNCT
ftr-415	2363	5	2003	2003	NUM
ftr-415	2363	6	-	-	SYM
ftr-415	2363	7	4	4	NUM
ftr-415	2363	8	i.r.b	i.r.b	NOUN
ftr-415	2363	9	.	.	PUNCT
ftr-415	2364	1	311	311	NUM
ftr-415	2364	2	(	(	PUNCT
ftr-415	2364	3	1/27/03	1/27/03	NUM
ftr-415	2364	4	)	)	PUNCT
ftr-415	2364	5	.	.	PUNCT
ftr-415	2365	1	this	this	DET
ftr-415	2365	2	revenue	revenue	NOUN
ftr-415	2365	3	procedure	procedure	NOUN
ftr-415	2365	4	contains	contain	VERB
ftr-415	2365	5	detailed	detailed	ADJ
ftr-415	2365	6	procedures	procedure	NOUN
ftr-415	2365	7	for	for	ADP
ftr-415	2365	8	the	the	DET
ftr-415	2365	9	offshore	offshore	ADJ
ftr-415	2365	10	voluntary	voluntary	ADJ
ftr-415	2365	11	compliance	compliance	NOUN
ftr-415	2365	12	initiative	initiative	NOUN
ftr-415	2365	13	,	,	PUNCT
ftr-415	2365	14	including	include	VERB
ftr-415	2365	15	as	as	ADP
ftr-415	2365	16	an	an	DET
ftr-415	2365	17	exhibit	exhibit	NOUN
ftr-415	2365	18	the	the	DET
ftr-415	2365	19	“	"	PUNCT
ftr-415	2365	20	specific	specific	ADJ
ftr-415	2365	21	matters	matter	NOUN
ftr-415	2365	22	closing	closing	NOUN
ftr-415	2365	23	agreement	agreement	NOUN
ftr-415	2365	24	”	"	PUNCT
ftr-415	2365	25	to	to	PART
ftr-415	2365	26	be	be	AUX
ftr-415	2365	27	executed	execute	VERB
ftr-415	2365	28	by	by	ADP
ftr-415	2365	29	the	the	DET
ftr-415	2365	30	taxpayer	taxpayer	NOUN
ftr-415	2365	31	.	.	PUNCT
ftr-415	2366	1	b.	b.	PROPN
ftr-415	2366	2	discovery	discovery	PROPN
ftr-415	2366	3	:	:	PUNCT
ftr-415	2366	4	summonses	summons	NOUN
ftr-415	2366	5	and	and	CCONJ
ftr-415	2366	6	foia	foia	PROPN
ftr-415	2366	7	1	1	NUM
ftr-415	2366	8	.	.	PUNCT
ftr-415	2367	1	hambarian	hambarian	PROPN
ftr-415	2367	2	v.	v.	PROPN
ftr-415	2367	3	commissioner	commissioner	PROPN
ftr-415	2367	4	,	,	PUNCT
ftr-415	2367	5	118	118	NUM
ftr-415	2367	6	t.c	t.c	PROPN
ftr-415	2367	7	.	.	PROPN
ftr-415	2367	8	565	565	NUM
ftr-415	2367	9	(	(	PUNCT
ftr-415	2367	10	6/13/02	6/13/02	NUM
ftr-415	2367	11	)	)	PUNCT
ftr-415	2367	12	.	.	PUNCT
ftr-415	2368	1	in	in	ADP
ftr-415	2368	2	the	the	DET
ftr-415	2368	3	course	course	NOUN
ftr-415	2368	4	of	of	ADP
ftr-415	2368	5	a	a	DET
ftr-415	2368	6	state	state	NOUN
ftr-415	2368	7	criminal	criminal	ADJ
ftr-415	2368	8	proceeding	proceeding	NOUN
ftr-415	2368	9	arising	arise	VERB
ftr-415	2368	10	from	from	ADP
ftr-415	2368	11	the	the	DET
ftr-415	2368	12	same	same	ADJ
ftr-415	2368	13	transactions	transaction	NOUN
ftr-415	2368	14	that	that	PRON
ftr-415	2368	15	gave	give	VERB
ftr-415	2368	16	rise	rise	NOUN
ftr-415	2368	17	to	to	ADP
ftr-415	2368	18	the	the	DET
ftr-415	2368	19	tax	tax	NOUN
ftr-415	2368	20	court	court	NOUN
ftr-415	2368	21	deficiency	deficiency	NOUN
ftr-415	2368	22	proceeding	proceeding	NOUN
ftr-415	2368	23	,	,	PUNCT
ftr-415	2368	24	the	the	DET
ftr-415	2368	25	taxpayer	taxpayer	NOUN
ftr-415	2368	26	’s	’s	PART
ftr-415	2368	27	criminal	criminal	ADJ
ftr-415	2368	28	defense	defense	NOUN
ftr-415	2368	29	lawyer	lawyer	NOUN
ftr-415	2368	30	selected	select	VERB
ftr-415	2368	31	100,000	100,000	NUM
ftr-415	2368	32	pages	page	NOUN
ftr-415	2368	33	of	of	ADP
ftr-415	2368	34	documents	document	NOUN
ftr-415	2368	35	from	from	ADP
ftr-415	2368	36	a	a	DET
ftr-415	2368	37	much	much	ADV
ftr-415	2368	38	larger	large	ADJ
ftr-415	2368	39	amount	amount	NOUN
ftr-415	2368	40	in	in	ADP
ftr-415	2368	41	the	the	DET
ftr-415	2368	42	possession	possession	NOUN
ftr-415	2368	43	of	of	ADP
ftr-415	2368	44	the	the	DET
ftr-415	2368	45	prosecuting	prosecute	VERB
ftr-415	2368	46	attorney	attorney	NOUN
ftr-415	2368	47	and	and	CCONJ
ftr-415	2368	48	converted	convert	VERB
ftr-415	2368	49	the	the	DET
ftr-415	2368	50	documents	document	NOUN
ftr-415	2368	51	into	into	ADP
ftr-415	2368	52	computer	computer	NOUN
ftr-415	2368	53	searchable	searchable	ADJ
ftr-415	2368	54	media	medium	NOUN
ftr-415	2368	55	.	.	PUNCT
ftr-415	2369	1	in	in	ADP
ftr-415	2369	2	the	the	DET
ftr-415	2369	3	tax	tax	NOUN
ftr-415	2369	4	court	court	NOUN
ftr-415	2369	5	proceeding	proceeding	NOUN
ftr-415	2369	6	,	,	PUNCT
ftr-415	2369	7	the	the	DET
ftr-415	2369	8	irs	irs	PROPN
ftr-415	2369	9	sought	seek	VERB
ftr-415	2369	10	production	production	NOUN
ftr-415	2369	11	of	of	ADP
ftr-415	2369	12	the	the	DET
ftr-415	2369	13	documents	document	NOUN
ftr-415	2369	14	and	and	CCONJ
ftr-415	2369	15	computer	computer	NOUN
ftr-415	2369	16	searchable	searchable	ADJ
ftr-415	2369	17	media	medium	NOUN
ftr-415	2369	18	,	,	PUNCT
ftr-415	2369	19	but	but	CCONJ
ftr-415	2369	20	the	the	DET
ftr-415	2369	21	taxpayer	taxpayer	NOUN
ftr-415	2369	22	resisted	resist	VERB
ftr-415	2369	23	on	on	ADP
ftr-415	2369	24	the	the	DET
ftr-415	2369	25	grounds	ground	NOUN
ftr-415	2369	26	that	that	SCONJ
ftr-415	2369	27	the	the	DET
ftr-415	2369	28	criminal	criminal	ADJ
ftr-415	2369	29	defense	defense	NOUN
ftr-415	2369	30	lawyer	lawyer	NOUN
ftr-415	2369	31	's	's	PART
ftr-415	2369	32	selection	selection	NOUN
ftr-415	2369	33	of	of	ADP
ftr-415	2369	34	the	the	DET
ftr-415	2369	35	particular	particular	ADJ
ftr-415	2369	36	documents	document	NOUN
ftr-415	2369	37	reflected	reflect	VERB
ftr-415	2369	38	his	his	PRON
ftr-415	2369	39	mental	mental	ADJ
ftr-415	2369	40	impressions	impression	NOUN
ftr-415	2369	41	and	and	CCONJ
ftr-415	2369	42	was	be	AUX
ftr-415	2369	43	therefore	therefore	ADV
ftr-415	2369	44	protected	protect	VERB
ftr-415	2369	45	work	work	NOUN
ftr-415	2369	46	product	product	NOUN
ftr-415	2369	47	.	.	PUNCT
ftr-415	2370	1	judge	judge	PROPN
ftr-415	2370	2	gerber	gerber	PROPN
ftr-415	2370	3	held	hold	VERB
ftr-415	2370	4	that	that	SCONJ
ftr-415	2370	5	since	since	SCONJ
ftr-415	2370	6	over	over	ADP
ftr-415	2370	7	100,000	100,000	NUM
ftr-415	2370	8	pages	page	NOUN
ftr-415	2370	9	of	of	ADP
ftr-415	2370	10	otherwise	otherwise	ADV
ftr-415	2370	11	discoverable	discoverable	ADJ
ftr-415	2370	12	documents	document	NOUN
ftr-415	2370	13	were	be	AUX
ftr-415	2370	14	involved	involve	VERB
ftr-415	2370	15	,	,	PUNCT
ftr-415	2370	16	it	it	PRON
ftr-415	2370	17	was	be	AUX
ftr-415	2370	18	highly	highly	ADV
ftr-415	2370	19	unlikely	unlikely	ADJ
ftr-415	2370	20	that	that	SCONJ
ftr-415	2370	21	the	the	DET
ftr-415	2370	22	attorney	attorney	NOUN
ftr-415	2370	23	's	's	PART
ftr-415	2370	24	mental	mental	ADJ
ftr-415	2370	25	impressions	impression	NOUN
ftr-415	2370	26	would	would	AUX
ftr-415	2370	27	be	be	AUX
ftr-415	2370	28	discernable	discernable	ADJ
ftr-415	2370	29	and	and	CCONJ
ftr-415	2370	30	the	the	DET
ftr-415	2370	31	mere	mere	ADJ
ftr-415	2370	32	selection	selection	NOUN
ftr-415	2370	33	of	of	ADP
ftr-415	2370	34	particular	particular	ADJ
ftr-415	2370	35	documents	document	NOUN
ftr-415	2370	36	by	by	ADP
ftr-415	2370	37	the	the	DET
ftr-415	2370	38	taxpayer	taxpayer	NOUN
ftr-415	2370	39	’s	’s	PART
ftr-415	2370	40	lawyer	lawyer	NOUN
ftr-415	2370	41	did	do	AUX
ftr-415	2370	42	not	not	PART
ftr-415	2370	43	automatically	automatically	ADV
ftr-415	2370	44	transmute	transmute	VERB
ftr-415	2370	45	the	the	DET
ftr-415	2370	46	documents	document	NOUN
ftr-415	2370	47	into	into	ADP
ftr-415	2370	48	work	work	NOUN
ftr-415	2370	49	product	product	NOUN
ftr-415	2370	50	.	.	PUNCT
ftr-415	2371	1	because	because	SCONJ
ftr-415	2371	2	the	the	DET
ftr-415	2371	3	taxpayer	taxpayer	NOUN
ftr-415	2371	4	failed	fail	VERB
ftr-415	2371	5	to	to	PART
ftr-415	2371	6	otherwise	otherwise	ADV
ftr-415	2371	7	demonstrate	demonstrate	VERB
ftr-415	2371	8	how	how	SCONJ
ftr-415	2371	9	disclosure	disclosure	NOUN
ftr-415	2371	10	of	of	ADP
ftr-415	2371	11	the	the	DET
ftr-415	2371	12	selected	select	VERB
ftr-415	2371	13	documents	document	NOUN
ftr-415	2371	14	would	would	AUX
ftr-415	2371	15	reveal	reveal	VERB
ftr-415	2371	16	the	the	DET
ftr-415	2371	17	defense	defense	NOUN
ftr-415	2371	18	attorney	attorney	NOUN
ftr-415	2371	19	's	's	PART
ftr-415	2371	20	mental	mental	ADJ
ftr-415	2371	21	impressions	impression	NOUN
ftr-415	2371	22	of	of	ADP
ftr-415	2371	23	the	the	DET
ftr-415	2371	24	case	case	NOUN
ftr-415	2371	25	,	,	PUNCT
ftr-415	2371	26	the	the	DET
ftr-415	2371	27	requested	request	VERB
ftr-415	2371	28	documents	document	NOUN
ftr-415	2371	29	and	and	CCONJ
ftr-415	2371	30	computerized	computerized	ADJ
ftr-415	2371	31	electronic	electronic	ADJ
ftr-415	2371	32	media	medium	NOUN
ftr-415	2371	33	were	be	AUX
ftr-415	2371	34	not	not	PART
ftr-415	2371	35	protected	protect	VERB
ftr-415	2371	36	by	by	ADP
ftr-415	2371	37	the	the	DET
ftr-415	2371	38	work	work	NOUN
ftr-415	2371	39	product	product	NOUN
ftr-415	2371	40	doctrine	doctrine	NOUN
ftr-415	2371	41	.	.	PUNCT
ftr-415	2372	1	2	2	X
ftr-415	2372	2	.	.	X
ftr-415	2372	3	the	the	PRON
ftr-415	2372	4	“	"	PUNCT
ftr-415	2372	5	i	i	PRON
ftr-415	2372	6	relied	rely	VERB
ftr-415	2372	7	on	on	ADP
ftr-415	2372	8	advice	advice	NOUN
ftr-415	2372	9	of	of	ADP
ftr-415	2372	10	counsel	counsel	NOUN
ftr-415	2372	11	,	,	PUNCT
ftr-415	2372	12	but	but	CCONJ
ftr-415	2372	13	i	i	PRON
ftr-415	2372	14	w	w	PROPN
ftr-415	2372	15	on’t	on’t	NOUN
ftr-415	2372	16	let	let	VERB
ftr-415	2372	17	him	he	PRON
ftr-415	2372	18	tell	tell	VERB
ftr-415	2372	19	you	you	PRON
ftr-415	2372	20	what	what	PRON
ftr-415	2372	21	we	we	PRON
ftr-415	2372	22	discussed	discuss	VERB
ftr-415	2372	23	”	"	PUNCT
ftr-415	2372	24	defense	defense	NOUN
ftr-415	2372	25	to	to	PART
ftr-415	2372	26	tax	tax	NOUN
ftr-415	2372	27	fraud	fraud	NOUN
ftr-415	2372	28	does	do	AUX
ftr-415	2372	29	n’t	not	PART
ftr-415	2372	30	cut	cut	VERB
ftr-415	2372	31	it	it	PRON
ftr-415	2372	32	.	.	PUNCT
ftr-415	2373	1	johnston	johnston	PROPN
ftr-415	2373	2	v.	v.	PROPN
ftr-415	2373	3	commissioner	commissioner	PROPN
ftr-415	2373	4	,	,	PUNCT
ftr-415	2373	5	119	119	NUM
ftr-415	2373	6	t.c	t.c	PROPN
ftr-415	2373	7	.	.	PROPN
ftr-415	2373	8	27	27	NUM
ftr-415	2373	9	(	(	PUNCT
ftr-415	2373	10	8/8/02	8/8/02	NUM
ftr-415	2373	11	)	)	PUNCT
ftr-415	2373	12	.	.	PUNCT
ftr-415	2374	1	in	in	ADP
ftr-415	2374	2	a	a	DET
ftr-415	2374	3	deficiency	deficiency	NOUN
ftr-415	2374	4	proceeding	proceed	VERB
ftr-415	2374	5	in	in	ADP
ftr-415	2374	6	which	which	PRON
ftr-415	2374	7	the	the	DET
ftr-415	2374	8	commissioner	commissioner	NOUN
ftr-415	2374	9	sought	seek	VERB
ftr-415	2374	10	to	to	PART
ftr-415	2374	11	enforce	enforce	VERB
ftr-415	2374	12	assessment	assessment	NOUN
ftr-415	2374	13	of	of	ADP
ftr-415	2374	14	civil	civil	ADJ
ftr-415	2374	15	tax	tax	NOUN
ftr-415	2374	16	fraud	fraud	NOUN
ftr-415	2374	17	penalties	penalty	NOUN
ftr-415	2374	18	,	,	PUNCT
ftr-415	2374	19	the	the	DET
ftr-415	2374	20	taxpayer	taxpayer	NOUN
ftr-415	2374	21	asserted	assert	VERB
ftr-415	2374	22	the	the	DET
ftr-415	2374	23	affirmative	affirmative	ADJ
ftr-415	2374	24	defense	defense	NOUN
ftr-415	2374	25	of	of	ADP
ftr-415	2374	26	reliance	reliance	NOUN
ftr-415	2374	27	on	on	ADP
ftr-415	2374	28	“	"	PUNCT
ftr-415	2374	29	qualified	qualified	ADJ
ftr-415	2374	30	experts	expert	NOUN
ftr-415	2374	31	”	"	PUNCT
ftr-415	2374	32	in	in	ADP
ftr-415	2374	33	preparing	prepare	VERB
ftr-415	2374	34	the	the	DET
ftr-415	2374	35	tax	tax	NOUN
ftr-415	2374	36	returns	return	NOUN
ftr-415	2374	37	in	in	ADP
ftr-415	2374	38	question	question	NOUN
ftr-415	2374	39	.	.	PUNCT
ftr-415	2375	1	the	the	DET
ftr-415	2375	2	commissioner	commissioner	NOUN
ftr-415	2375	3	moved	move	VERB
ftr-415	2375	4	for	for	ADP
ftr-415	2375	5	an	an	DET
ftr-415	2375	6	order	order	NOUN
ftr-415	2375	7	in	in	ADP
ftr-415	2375	8	advance	advance	NOUN
ftr-415	2375	9	of	of	ADP
ftr-415	2375	10	trial	trial	NOUN
ftr-415	2375	11	denying	deny	VERB
ftr-415	2375	12	the	the	DET
ftr-415	2375	13	taxpayer	taxpayer	NOUN
ftr-415	2375	14	the	the	DET
ftr-415	2375	15	right	right	NOUN
ftr-415	2375	16	to	to	PART
ftr-415	2375	17	assert	assert	VERB
ftr-415	2375	18	the	the	DET
ftr-415	2375	19	attorney	attorney	NOUN
ftr-415	2375	20	-	-	PUNCT
ftr-415	2375	21	client	client	NOUN
ftr-415	2375	22	privilege	privilege	NOUN
ftr-415	2375	23	to	to	PART
ftr-415	2375	24	prevent	prevent	VERB
ftr-415	2375	25	his	his	PRON
ftr-415	2375	26	former	former	ADJ
ftr-415	2375	27	attorney	attorney	NOUN
ftr-415	2375	28	from	from	ADP
ftr-415	2375	29	testifying	testify	VERB
ftr-415	2375	30	about	about	ADP
ftr-415	2375	31	or	or	CCONJ
ftr-415	2375	32	producing	produce	VERB
ftr-415	2375	33	notes	note	NOUN
ftr-415	2375	34	made	make	VERB
ftr-415	2375	35	by	by	ADP
ftr-415	2375	36	the	the	DET
ftr-415	2375	37	lawyer	lawyer	NOUN
ftr-415	2375	38	regarding	regard	VERB
ftr-415	2375	39	a	a	DET
ftr-415	2375	40	particular	particular	ADJ
ftr-415	2375	41	meeting	meeting	NOUN
ftr-415	2375	42	between	between	ADP
ftr-415	2375	43	the	the	DET
ftr-415	2375	44	taxpayer	taxpayer	NOUN
ftr-415	2375	45	and	and	CCONJ
ftr-415	2375	46	another	another	DET
ftr-415	2375	47	person	person	NOUN
ftr-415	2375	48	regarding	regard	VERB
ftr-415	2375	49	the	the	DET
ftr-415	2375	50	transactions	transaction	NOUN
ftr-415	2375	51	giving	give	VERB
ftr-415	2375	52	rise	rise	NOUN
ftr-415	2375	53	to	to	ADP
ftr-415	2375	54	the	the	DET
ftr-415	2375	55	asserted	asserted	ADJ
ftr-415	2375	56	deficiency	deficiency	NOUN
ftr-415	2375	57	and	and	CCONJ
ftr-415	2375	58	penalties	penalty	NOUN
ftr-415	2375	59	.	.	PUNCT
ftr-415	2376	1	the	the	DET
ftr-415	2376	2	commissioner	commissioner	NOUN
ftr-415	2376	3	argued	argue	VERB
ftr-415	2376	4	that	that	SCONJ
ftr-415	2376	5	the	the	DET
ftr-415	2376	6	taxpayer	taxpayer	NOUN
ftr-415	2376	7	had	have	AUX
ftr-415	2376	8	waived	waive	VERB
ftr-415	2376	9	the	the	DET
ftr-415	2376	10	privilege	privilege	NOUN
ftr-415	2376	11	by	by	ADP
ftr-415	2376	12	claiming	claim	VERB
ftr-415	2376	13	reliance	reliance	NOUN
ftr-415	2376	14	on	on	ADP
ftr-415	2376	15	counsel	counsel	NOUN
ftr-415	2376	16	’s	’s	PART
ftr-415	2376	17	advice	advice	NOUN
ftr-415	2376	18	to	to	PART
ftr-415	2376	19	avoid	avoid	VERB
ftr-415	2376	20	the	the	DET
ftr-415	2376	21	penalties	penalty	NOUN
ftr-415	2376	22	.	.	PUNCT
ftr-415	2377	1	the	the	DET
ftr-415	2377	2	tax	tax	NOUN
ftr-415	2377	3	court	court	NOUN
ftr-415	2377	4	(	(	PUNCT
ftr-415	2377	5	judge	judge	NOUN
ftr-415	2377	6	nims	nims	PROPN
ftr-415	2377	7	)	)	PUNCT
ftr-415	2377	8	first	first	ADV
ftr-415	2377	9	held	hold	VERB
ftr-415	2377	10	that	that	SCONJ
ftr-415	2377	11	the	the	DET
ftr-415	2377	12	question	question	NOUN
ftr-415	2377	13	of	of	ADP
ftr-415	2377	14	whether	whether	SCONJ
ftr-415	2377	15	the	the	DET
ftr-415	2377	16	attorneyclient	attorneyclient	NOUN
ftr-415	2377	17	privilege	privilege	NOUN
ftr-415	2377	18	had	have	AUX
ftr-415	2377	19	been	be	AUX
ftr-415	2377	20	waived	waive	VERB
ftr-415	2377	21	was	be	AUX
ftr-415	2377	22	one	one	NUM
ftr-415	2377	23	of	of	ADP
ftr-415	2377	24	federal	federal	ADJ
ftr-415	2377	25	law	law	NOUN
ftr-415	2377	26	,	,	PUNCT
ftr-415	2377	27	not	not	PART
ftr-415	2377	28	state	state	NOUN
ftr-415	2377	29	law	law	NOUN
ftr-415	2377	30	.	.	PUNCT
ftr-415	2378	1	next	next	ADV
ftr-415	2378	2	,	,	PUNCT
ftr-415	2378	3	the	the	DET
ftr-415	2378	4	court	court	NOUN
ftr-415	2378	5	held	hold	VERB
ftr-415	2378	6	that	that	SCONJ
ftr-415	2378	7	there	there	PRON
ftr-415	2378	8	was	be	VERB
ftr-415	2378	9	a	a	DET
ftr-415	2378	10	3	3	NUM
ftr-415	2378	11	-	-	PUNCT
ftr-415	2378	12	part	part	NOUN
ftr-415	2378	13	test	test	NOUN
ftr-415	2378	14	(	(	PUNCT
ftr-415	2378	15	quoting	quote	VERB
ftr-415	2378	16	chevron	chevron	PROPN
ftr-415	2378	17	corp	corp	PROPN
ftr-415	2378	18	.	.	PROPN
ftr-415	2378	19	v.	v.	PROPN
ftr-415	2378	20	pennzoil	pennzoil	PROPN
ftr-415	2378	21	co.	co.	PROPN
ftr-415	2378	22	,	,	PUNCT
ftr-415	2378	23	974	974	NUM
ftr-415	2378	24	f.2d	f.2d	NOUN
ftr-415	2378	25	1156	1156	NUM
ftr-415	2378	26	,	,	PUNCT
ftr-415	2378	27	1162	1162	NUM
ftr-415	2378	28	-	-	SYM
ftr-415	2378	29	63	63	NUM
ftr-415	2378	30	(	(	PUNCT
ftr-415	2378	31	9th	9th	ADJ
ftr-415	2378	32	cir	cir	NOUN
ftr-415	2378	33	.	.	PROPN
ftr-415	2378	34	1992	1992	NUM
ftr-415	2378	35	)	)	PUNCT
ftr-415	2378	36	)	)	PUNCT
ftr-415	2378	37	for	for	ADP
ftr-415	2378	38	finding	find	VERB
ftr-415	2378	39	an	an	DET
ftr-415	2378	40	implied	imply	VERB
ftr-415	2378	41	waiver	waiver	NOUN
ftr-415	2378	42	:	:	PUNCT
ftr-415	2378	43	“	"	PUNCT
ftr-415	2378	44	(	(	PUNCT
ftr-415	2378	45	1	1	X
ftr-415	2378	46	)	)	PUNCT
ftr-415	2378	47	assertion	assertion	NOUN
ftr-415	2378	48	of	of	ADP
ftr-415	2378	49	the	the	DET
ftr-415	2378	50	privilege	privilege	NOUN
ftr-415	2378	51	was	be	AUX
ftr-415	2378	52	a	a	DET
ftr-415	2378	53	result	result	NOUN
ftr-415	2378	54	of	of	ADP
ftr-415	2378	55	some	some	DET
ftr-415	2378	56	affirmative	affirmative	ADJ
ftr-415	2378	57	act	act	NOUN
ftr-415	2378	58	,	,	PUNCT
ftr-415	2378	59	such	such	ADJ
ftr-415	2378	60	as	as	ADP
ftr-415	2378	61	filing	filing	NOUN
ftr-415	2378	62	suit	suit	NOUN
ftr-415	2378	63	,	,	PUNCT
ftr-415	2378	64	by	by	ADP
ftr-415	2378	65	the	the	DET
ftr-415	2378	66	asserting	assert	VERB
ftr-415	2378	67	party	party	NOUN
ftr-415	2378	68	;	;	PUNCT
ftr-415	2378	69	(	(	PUNCT
ftr-415	2378	70	2	2	X
ftr-415	2378	71	)	)	PUNCT
ftr-415	2378	72	through	through	ADP
ftr-415	2378	73	this	this	DET
ftr-415	2378	74	affirmative	affirmative	ADJ
ftr-415	2378	75	act	act	NOUN
ftr-415	2378	76	,	,	PUNCT
ftr-415	2378	77	the	the	DET
ftr-415	2378	78	asserting	assert	VERB
ftr-415	2378	79	party	party	NOUN
ftr-415	2378	80	put	put	VERB
ftr-415	2378	81	the	the	DET
ftr-415	2378	82	protected	protect	VERB
ftr-415	2378	83	information	information	NOUN
ftr-415	2378	84	at	at	ADP
ftr-415	2378	85	issue	issue	NOUN
ftr-415	2378	86	by	by	ADP
ftr-415	2378	87	making	make	VERB
ftr-415	2378	88	it	it	PRON
ftr-415	2378	89	relevant	relevant	ADJ
ftr-415	2378	90	to	to	ADP
ftr-415	2378	91	the	the	DET
ftr-415	2378	92	case	case	NOUN
ftr-415	2378	93	;	;	PUNCT
ftr-415	2378	94	and	and	CCONJ
ftr-415	2378	95	(	(	PUNCT
ftr-415	2378	96	3	3	X
ftr-415	2378	97	)	)	PUNCT
ftr-415	2378	98	application	application	NOUN
ftr-415	2378	99	of	of	ADP
ftr-415	2378	100	the	the	DET
ftr-415	2378	101	privilege	privilege	NOUN
ftr-415	2378	102	would	would	AUX
ftr-415	2378	103	have	have	AUX
ftr-415	2378	104	denied	deny	VERB
ftr-415	2378	105	the	the	DET
ftr-415	2378	106	opposing	oppose	VERB
ftr-415	2378	107	party	party	NOUN
ftr-415	2378	108	access	access	NOUN
ftr-415	2378	109	to	to	ADP
ftr-415	2378	110	information	information	NOUN
ftr-415	2378	111	vital	vital	ADJ
ftr-415	2378	112	to	to	ADP
ftr-415	2378	113	his	his	PRON
ftr-415	2378	114	defense	defense	NOUN
ftr-415	2378	115	.	.	PUNCT
ftr-415	2378	116	”	"	PUNCT
ftr-415	2379	1	with	with	ADP
ftr-415	2379	2	respect	respect	NOUN
ftr-415	2379	3	to	to	ADP
ftr-415	2379	4	the	the	DET
ftr-415	2379	5	first	first	ADJ
ftr-415	2379	6	prong	prong	NOUN
ftr-415	2379	7	,	,	PUNCT
ftr-415	2379	8	on	on	ADP
ftr-415	2379	9	the	the	DET
ftr-415	2379	10	various	various	ADJ
ftr-415	2379	11	pleadings	pleading	NOUN
ftr-415	2379	12	,	,	PUNCT
ftr-415	2379	13	the	the	DET
ftr-415	2379	14	court	court	NOUN
ftr-415	2379	15	rejected	reject	VERB
ftr-415	2379	16	the	the	DET
ftr-415	2379	17	taxpayer	taxpayer	NOUN
ftr-415	2379	18	’s	’s	PART
ftr-415	2379	19	argument	argument	NOUN
ftr-415	2379	20	that	that	SCONJ
ftr-415	2379	21	his	his	PRON
ftr-415	2379	22	defense	defense	NOUN
ftr-415	2379	23	of	of	ADP
ftr-415	2379	24	reliance	reliance	NOUN
ftr-415	2379	25	on	on	ADP
ftr-415	2379	26	“	"	PUNCT
ftr-415	2379	27	qualified	qualified	ADJ
ftr-415	2379	28	experts	expert	NOUN
ftr-415	2379	29	”	"	PUNCT
ftr-415	2379	30	referred	refer	VERB
ftr-415	2379	31	to	to	ADP
ftr-415	2379	32	an	an	DET
ftr-415	2379	33	accountant	accountant	NOUN
ftr-415	2379	34	,	,	PUNCT
ftr-415	2379	35	not	not	PART
ftr-415	2379	36	his	his	PRON
ftr-415	2379	37	lawyer	lawyer	NOUN
ftr-415	2379	38	;	;	PUNCT
ftr-415	2379	39	and	and	CCONJ
ftr-415	2379	40	the	the	DET
ftr-415	2379	41	court	court	NOUN
ftr-415	2379	42	found	find	VERB
ftr-415	2379	43	that	that	SCONJ
ftr-415	2379	44	the	the	DET
ftr-415	2379	45	affirmative	affirmative	ADJ
ftr-415	2379	46	defense	defense	NOUN
ftr-415	2379	47	referred	refer	VERB
ftr-415	2379	48	to	to	ADP
ftr-415	2379	49	his	his	PRON
ftr-415	2379	50	former	former	ADJ
ftr-415	2379	51	lawyer	lawyer	NOUN
ftr-415	2379	52	,	,	PUNCT
ftr-415	2379	53	who	who	PRON
ftr-415	2379	54	had	have	AUX
ftr-415	2379	55	provided	provide	VERB
ftr-415	2379	56	him	he	PRON
ftr-415	2379	57	tax	tax	NOUN
ftr-415	2379	58	advice	advice	NOUN
ftr-415	2379	59	during	during	ADP
ftr-415	2379	60	the	the	DET
ftr-415	2379	61	years	year	NOUN
ftr-415	2379	62	in	in	ADP
ftr-415	2379	63	question	question	NOUN
ftr-415	2379	64	.	.	PUNCT
ftr-415	2380	1	the	the	DET
ftr-415	2380	2	second	second	ADJ
ftr-415	2380	3	prong	prong	NOUN
ftr-415	2380	4	of	of	ADP
ftr-415	2380	5	the	the	DET
ftr-415	2380	6	test	test	NOUN
ftr-415	2380	7	was	be	AUX
ftr-415	2380	8	easily	easily	ADV
ftr-415	2380	9	satisfied	satisfied	ADJ
ftr-415	2380	10	:	:	PUNCT
ftr-415	2380	11	“	"	PUNCT
ftr-415	2380	12	‘	'	PUNCT
ftr-415	2380	13	to	to	ADP
ftr-415	2380	14	the	the	DET
ftr-415	2380	15	extent	extent	NOUN
ftr-415	2380	16	that	that	SCONJ
ftr-415	2380	17	[	[	X
ftr-415	2380	18	the	the	DET
ftr-415	2380	19	taxpayer	taxpayer	NOUN
ftr-415	2380	20	]	]	PUNCT
ftr-415	2380	21	claims	claim	VERB
ftr-415	2380	22	that	that	SCONJ
ftr-415	2380	23	its	its	PRON
ftr-415	2380	24	tax	tax	NOUN
ftr-415	2380	25	position	position	NOUN
ftr-415	2380	26	is	be	AUX
ftr-415	2380	27	reasonable	reasonable	ADJ
ftr-415	2380	28	because	because	SCONJ
ftr-415	2380	29	it	it	PRON
ftr-415	2380	30	was	be	AUX
ftr-415	2380	31	based	base	VERB
ftr-415	2380	32	on	on	ADP
ftr-415	2380	33	advice	advice	NOUN
ftr-415	2380	34	of	of	ADP
ftr-415	2380	35	counsel	counsel	NOUN
ftr-415	2380	36	,	,	PUNCT
ftr-415	2380	37	[	[	X
ftr-415	2380	38	the	the	DET
ftr-415	2380	39	taxpayer	taxpayer	NOUN
ftr-415	2380	40	]	]	PUNCT
ftr-415	2380	41	puts	put	VERB
ftr-415	2380	42	at	at	ADP
ftr-415	2380	43	issue	issue	NOUN
ftr-415	2380	44	the	the	DET
ftr-415	2380	45	tax	tax	NOUN
ftr-415	2380	46	advice	advice	NOUN
ftr-415	2380	47	it	it	PRON
ftr-415	2380	48	received	receive	VERB
ftr-415	2380	49	.	.	PUNCT
ftr-415	2380	50	’	'	PUNCT
ftr-415	2380	51	”	"	PUNCT
ftr-415	2380	52	finally	finally	ADV
ftr-415	2380	53	,	,	PUNCT
ftr-415	2380	54	because	because	SCONJ
ftr-415	2380	55	the	the	DET
ftr-415	2380	56	commissioner	commissioner	NOUN
ftr-415	2380	57	2003	2003	NUM
ftr-415	2380	58	]	]	PUNCT
ftr-415	2380	59	recent	recent	ADJ
ftr-415	2380	60	developments	development	NOUN
ftr-415	2380	61	in	in	ADP
ftr-415	2380	62	federal	federal	ADJ
ftr-415	2380	63	income	income	NOUN
ftr-415	2380	64	taxation	taxation	NOUN
ftr-415	2380	65	165	165	NUM
ftr-415	2380	66	bears	bear	VERB
ftr-415	2380	67	the	the	DET
ftr-415	2380	68	burden	burden	NOUN
ftr-415	2380	69	of	of	ADP
ftr-415	2380	70	proving	prove	VERB
ftr-415	2380	71	fraud	fraud	NOUN
ftr-415	2380	72	[	[	X
ftr-415	2380	73	§	§	PROPN
ftr-415	2380	74	7454(a	7454(a	NOUN
ftr-415	2380	75	)	)	PUNCT
ftr-415	2380	76	]	]	PUNCT
ftr-415	2380	77	,	,	PUNCT
ftr-415	2380	78	the	the	DET
ftr-415	2380	79	third	third	ADJ
ftr-415	2380	80	prong	prong	NOUN
ftr-415	2380	81	was	be	AUX
ftr-415	2380	82	met	meet	VERB
ftr-415	2380	83	:	:	PUNCT
ftr-415	2380	84	“	"	PUNCT
ftr-415	2380	85	to	to	PART
ftr-415	2380	86	‘	'	PUNCT
ftr-415	2380	87	defend	defend	VERB
ftr-415	2380	88	’	'	PUNCT
ftr-415	2380	89	against	against	ADP
ftr-415	2380	90	this	this	DET
ftr-415	2380	91	defense	defense	NOUN
ftr-415	2380	92	[	[	X
ftr-415	2380	93	of	of	ADP
ftr-415	2380	94	reliance	reliance	NOUN
ftr-415	2380	95	on	on	ADP
ftr-415	2380	96	counsel	counsel	NOUN
ftr-415	2380	97	]	]	PUNCT
ftr-415	2380	98	,	,	PUNCT
ftr-415	2380	99	respondent	respondent	NOUN
ftr-415	2380	100	must	must	AUX
ftr-415	2380	101	show	show	VERB
ftr-415	2380	102	that	that	SCONJ
ftr-415	2380	103	such	such	ADJ
ftr-415	2380	104	reliance	reliance	NOUN
ftr-415	2380	105	either	either	CCONJ
ftr-415	2380	106	was	be	AUX
ftr-415	2380	107	unreasonable	unreasonable	ADJ
ftr-415	2380	108	or	or	CCONJ
ftr-415	2380	109	did	do	AUX
ftr-415	2380	110	not	not	PART
ftr-415	2380	111	in	in	ADP
ftr-415	2380	112	fact	fact	NOUN
ftr-415	2380	113	occur	occur	VERB
ftr-415	2380	114	.	.	PUNCT
ftr-415	2381	1	respondent	respondent	NOUN
ftr-415	2381	2	can	can	AUX
ftr-415	2381	3	do	do	VERB
ftr-415	2381	4	so	so	ADV
ftr-415	2381	5	only	only	ADV
ftr-415	2381	6	through	through	ADP
ftr-415	2381	7	knowledge	knowledge	NOUN
ftr-415	2381	8	of	of	ADP
ftr-415	2381	9	what	what	PRON
ftr-415	2381	10	tax	tax	NOUN
ftr-415	2381	11	advice	advice	NOUN
ftr-415	2381	12	mr	mr	PROPN
ftr-415	2381	13	.	.	PROPN
ftr-415	2381	14	johnston	johnston	PROPN
ftr-415	2381	15	received	receive	VERB
ftr-415	2381	16	,	,	PUNCT
ftr-415	2381	17	and	and	CCONJ
ftr-415	2381	18	such	such	ADJ
ftr-415	2381	19	would	would	AUX
ftr-415	2381	20	include	include	VERB
ftr-415	2381	21	communications	communication	NOUN
ftr-415	2381	22	from	from	ADP
ftr-415	2381	23	[	[	X
ftr-415	2381	24	his	his	PRON
ftr-415	2381	25	lawyer	lawyer	NOUN
ftr-415	2381	26	]	]	PUNCT
ftr-415	2381	27	.	.	PUNCT
ftr-415	2381	28	”	"	PUNCT
ftr-415	2382	1	having	having	AUX
ftr-415	2382	2	invoked	invoke	VERB
ftr-415	2382	3	reliance	reliance	NOUN
ftr-415	2382	4	on	on	ADP
ftr-415	2382	5	experts	expert	NOUN
ftr-415	2382	6	,	,	PUNCT
ftr-415	2382	7	the	the	DET
ftr-415	2382	8	taxpayer	taxpayer	NOUN
ftr-415	2382	9	could	could	AUX
ftr-415	2382	10	not	not	PART
ftr-415	2382	11	selectively	selectively	ADV
ftr-415	2382	12	withhold	withhold	VERB
ftr-415	2382	13	communications	communication	NOUN
ftr-415	2382	14	from	from	ADP
ftr-415	2382	15	particular	particular	ADJ
ftr-415	2382	16	experts	expert	NOUN
ftr-415	2382	17	who	who	PRON
ftr-415	2382	18	provided	provide	VERB
ftr-415	2382	19	tax	tax	NOUN
ftr-415	2382	20	advice	advice	NOUN
ftr-415	2382	21	,	,	PUNCT
ftr-415	2382	22	while	while	SCONJ
ftr-415	2382	23	allowing	allow	VERB
ftr-415	2382	24	disclosure	disclosure	NOUN
ftr-415	2382	25	of	of	ADP
ftr-415	2382	26	communications	communication	NOUN
ftr-415	2382	27	from	from	ADP
ftr-415	2382	28	other	other	ADJ
ftr-415	2382	29	experts	expert	NOUN
ftr-415	2382	30	.	.	PUNCT
ftr-415	2383	1	3	3	X
ftr-415	2383	2	.	.	X
ftr-415	2383	3	does	do	VERB
ftr-415	2383	4	the	the	DET
ftr-415	2383	5	crime	crime	NOUN
ftr-415	2383	6	/	/	SYM
ftr-415	2383	7	fraud	fraud	NOUN
ftr-415	2383	8	exception	exception	NOUN
ftr-415	2383	9	to	to	ADP
ftr-415	2383	10	the	the	DET
ftr-415	2383	11	attorney	attorney	NOUN
ftr-415	2383	12	client	client	NOUN
ftr-415	2383	13	privilege	privilege	NOUN
ftr-415	2383	14	defeat	defeat	NOUN
ftr-415	2383	15	privilege	privilege	NOUN
ftr-415	2383	16	claim	claim	NOUN
ftr-415	2383	17	?	?	PUNCT
ftr-415	2384	1	united	united	PROPN
ftr-415	2384	2	states	states	PROPN
ftr-415	2384	3	v.	v.	ADP
ftr-415	2384	4	bdo	bdo	PROPN
ftr-415	2384	5	seidman	seidman	PROPN
ftr-415	2384	6	,	,	PUNCT
ftr-415	2384	7	225	225	NUM
ftr-415	2384	8	f.	f.	PROPN
ftr-415	2384	9	supp	supp	PROPN
ftr-415	2384	10	.	.	PUNCT
ftr-415	2385	1	2d	2d	PROPN
ftr-415	2385	2	918	918	NUM
ftr-415	2385	3	,	,	PUNCT
ftr-415	2385	4	2002	2002	NUM
ftr-415	2385	5	-	-	SYM
ftr-415	2385	6	2	2	NUM
ftr-415	2385	7	u.s.t.c	u.s.t.c	PROPN
ftr-415	2385	8	.	.	PROPN
ftr-415	2386	1	¶50,763	¶50,763	NUM
ftr-415	2386	2	,	,	PUNCT
ftr-415	2386	3	90	90	NUM
ftr-415	2386	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2386	5	2002	2002	NUM
ftr-415	2386	6	-	-	SYM
ftr-415	2386	7	6810	6810	NUM
ftr-415	2386	8	(	(	PUNCT
ftr-415	2386	9	n.d	n.d	PROPN
ftr-415	2386	10	.	.	PROPN
ftr-415	2386	11	ill	ill	PROPN
ftr-415	2386	12	.	.	PUNCT
ftr-415	2387	1	10/10/02	10/10/02	NUM
ftr-415	2387	2	)	)	PUNCT
ftr-415	2387	3	.	.	PUNCT
ftr-415	2388	1	documents	document	NOUN
ftr-415	2388	2	for	for	ADP
ftr-415	2388	3	which	which	PRON
ftr-415	2388	4	an	an	DET
ftr-415	2388	5	accounting	accounting	NOUN
ftr-415	2388	6	firm	firm	NOUN
ftr-415	2388	7	claimed	claim	VERB
ftr-415	2388	8	the	the	DET
ftr-415	2388	9	§	§	PROPN
ftr-415	2388	10	7525	7525	NUM
ftr-415	2388	11	privilege	privilege	NOUN
ftr-415	2388	12	were	be	AUX
ftr-415	2388	13	ordered	order	VERB
ftr-415	2388	14	to	to	PART
ftr-415	2388	15	be	be	AUX
ftr-415	2388	16	produced	produce	VERB
ftr-415	2388	17	for	for	ADP
ftr-415	2388	18	the	the	DET
ftr-415	2388	19	magistrate	magistrate	NOUN
ftr-415	2388	20	’s	’s	X
ftr-415	2388	21	in	in	ADP
ftr-415	2388	22	camera	camera	NOUN
ftr-415	2388	23	review	review	NOUN
ftr-415	2388	24	.	.	PUNCT
ftr-415	2389	1	in	in	ADP
ftr-415	2389	2	his	his	PRON
ftr-415	2389	3	opinion	opinion	NOUN
ftr-415	2389	4	,	,	PUNCT
ftr-415	2389	5	judge	judge	PROPN
ftr-415	2389	6	shadur	shadur	PROPN
ftr-415	2389	7	noted	note	VERB
ftr-415	2389	8	,	,	PUNCT
ftr-415	2389	9	one	one	NUM
ftr-415	2389	10	last	last	ADJ
ftr-415	2389	11	point	point	NOUN
ftr-415	2389	12	has	have	AUX
ftr-415	2389	13	occurred	occur	VERB
ftr-415	2389	14	to	to	ADP
ftr-415	2389	15	this	this	DET
ftr-415	2389	16	court	court	NOUN
ftr-415	2389	17	—	—	PUNCT
ftr-415	2389	18	something	something	PRON
ftr-415	2389	19	that	that	PRON
ftr-415	2389	20	has	have	AUX
ftr-415	2389	21	not	not	PART
ftr-415	2389	22	been	be	AUX
ftr-415	2389	23	addressed	address	VERB
ftr-415	2389	24	by	by	ADP
ftr-415	2389	25	either	either	PRON
ftr-415	2389	26	of	of	ADP
ftr-415	2389	27	the	the	DET
ftr-415	2389	28	parties	party	NOUN
ftr-415	2389	29	.	.	PUNCT
ftr-415	2390	1	suppose	suppose	VERB
ftr-415	2390	2	that	that	SCONJ
ftr-415	2390	3	some	some	PRON
ftr-415	2390	4	of	of	ADP
ftr-415	2390	5	the	the	DET
ftr-415	2390	6	documents	document	NOUN
ftr-415	2390	7	for	for	ADP
ftr-415	2390	8	which	which	PRON
ftr-415	2390	9	bdo	bdo	NOUN
ftr-415	2390	10	claims	claim	NOUN
ftr-415	2390	11	privilege	privilege	NOUN
ftr-415	2390	12	could	could	AUX
ftr-415	2390	13	otherwise	otherwise	ADV
ftr-415	2390	14	fit	fit	VERB
ftr-415	2390	15	within	within	ADP
ftr-415	2390	16	the	the	DET
ftr-415	2390	17	standards	standard	NOUN
ftr-415	2390	18	governing	govern	VERB
ftr-415	2390	19	the	the	DET
ftr-415	2390	20	attorney	attorney	NOUN
ftr-415	2390	21	-	-	PUNCT
ftr-415	2390	22	client	client	NOUN
ftr-415	2390	23	privilege	privilege	NOUN
ftr-415	2390	24	(	(	PUNCT
ftr-415	2390	25	and	and	CCONJ
ftr-415	2390	26	hence	hence	ADV
ftr-415	2390	27	the	the	DET
ftr-415	2390	28	equivalent	equivalent	ADJ
ftr-415	2390	29	statutory	statutory	ADJ
ftr-415	2390	30	accountant	accountant	NOUN
ftr-415	2390	31	-	-	PUNCT
ftr-415	2390	32	client	client	NOUN
ftr-415	2390	33	privilege	privilege	NOUN
ftr-415	2390	34	)	)	PUNCT
ftr-415	2390	35	,	,	PUNCT
ftr-415	2390	36	but	but	CCONJ
ftr-415	2390	37	that	that	SCONJ
ftr-415	2390	38	they	they	PRON
ftr-415	2390	39	relate	relate	VERB
ftr-415	2390	40	to	to	ADP
ftr-415	2390	41	the	the	DET
ftr-415	2390	42	types	type	NOUN
ftr-415	2390	43	of	of	ADP
ftr-415	2390	44	“	"	PUNCT
ftr-415	2390	45	abusive	abusive	ADJ
ftr-415	2390	46	tax	tax	NOUN
ftr-415	2390	47	shelters	shelter	NOUN
ftr-415	2390	48	”	"	PUNCT
ftr-415	2390	49	that	that	PRON
ftr-415	2390	50	have	have	AUX
ftr-415	2390	51	triggered	trigger	VERB
ftr-415	2390	52	the	the	DET
ftr-415	2390	53	congressional	congressional	ADJ
ftr-415	2390	54	enactment	enactment	NOUN
ftr-415	2390	55	at	at	ADP
ftr-415	2390	56	issue	issue	NOUN
ftr-415	2390	57	here	here	ADV
ftr-415	2390	58	.	.	PUNCT
ftr-415	2391	1	in	in	ADP
ftr-415	2391	2	that	that	DET
ftr-415	2391	3	event	event	NOUN
ftr-415	2391	4	,	,	PUNCT
ftr-415	2391	5	would	would	AUX
ftr-415	2391	6	the	the	DET
ftr-415	2391	7	utilization	utilization	NOUN
ftr-415	2391	8	of	of	ADP
ftr-415	2391	9	such	such	DET
ftr-415	2391	10	an	an	DET
ftr-415	2391	11	“	"	PUNCT
ftr-415	2391	12	abusive	abusive	ADJ
ftr-415	2391	13	tax	tax	NOUN
ftr-415	2391	14	shelters	shelter	NOUN
ftr-415	2391	15	”	"	PUNCT
ftr-415	2391	16	by	by	ADP
ftr-415	2391	17	a	a	DET
ftr-415	2391	18	taxpayer	taxpayer	NOUN
ftr-415	2391	19	to	to	PART
ftr-415	2391	20	whom	whom	PRON
ftr-415	2391	21	bdo	bdo	NOUN
ftr-415	2391	22	has	have	AUX
ftr-415	2391	23	given	give	VERB
ftr-415	2391	24	advice	advice	NOUN
ftr-415	2391	25	as	as	ADP
ftr-415	2391	26	to	to	ADP
ftr-415	2391	27	its	its	PRON
ftr-415	2391	28	use	use	NOUN
ftr-415	2391	29	create	create	VERB
ftr-415	2391	30	the	the	DET
ftr-415	2391	31	potential	potential	NOUN
ftr-415	2391	32	of	of	ADP
ftr-415	2391	33	criminal	criminal	ADJ
ftr-415	2391	34	as	as	ADV
ftr-415	2391	35	well	well	ADV
ftr-415	2391	36	as	as	ADP
ftr-415	2391	37	civil	civil	ADJ
ftr-415	2391	38	liability	liability	NOUN
ftr-415	2391	39	on	on	ADP
ftr-415	2391	40	the	the	DET
ftr-415	2391	41	taxpayer	taxpayer	NOUN
ftr-415	2391	42	's	's	PART
ftr-415	2391	43	part	part	NOUN
ftr-415	2391	44	?	?	PUNCT
ftr-415	2392	1	and	and	CCONJ
ftr-415	2392	2	if	if	SCONJ
ftr-415	2392	3	so	so	ADV
ftr-415	2392	4	,	,	PUNCT
ftr-415	2392	5	would	would	AUX
ftr-415	2392	6	that	that	PRON
ftr-415	2392	7	trigger	trigger	VERB
ftr-415	2392	8	the	the	DET
ftr-415	2392	9	application	application	NOUN
ftr-415	2392	10	of	of	ADP
ftr-415	2392	11	the	the	DET
ftr-415	2392	12	crime	crime	NOUN
ftr-415	2392	13	-	-	PUNCT
ftr-415	2392	14	fraud	fraud	NOUN
ftr-415	2392	15	exception	exception	NOUN
ftr-415	2392	16	to	to	ADP
ftr-415	2392	17	the	the	DET
ftr-415	2392	18	privilege	privilege	NOUN
ftr-415	2392	19	?	?	PUNCT
ftr-415	2393	1	4	4	X
ftr-415	2393	2	.	.	X
ftr-415	2393	3	are	be	AUX
ftr-415	2393	4	you	you	PRON
ftr-415	2393	5	practicing	practice	VERB
ftr-415	2393	6	law	law	NOUN
ftr-415	2393	7	or	or	CCONJ
ftr-415	2393	8	practicing	practice	VERB
ftr-415	2393	9	tax	tax	NOUN
ftr-415	2393	10	when	when	SCONJ
ftr-415	2393	11	you	you	PRON
ftr-415	2393	12	write	write	VERB
ftr-415	2393	13	that	that	DET
ftr-415	2393	14	opinion	opinion	NOUN
ftr-415	2393	15	letter	letter	NOUN
ftr-415	2393	16	?	?	PUNCT
ftr-415	2394	1	united	united	PROPN
ftr-415	2394	2	states	states	PROPN
ftr-415	2394	3	v.	v.	PROPN
ftr-415	2394	4	kpmg	kpmg	PROPN
ftr-415	2394	5	llp	llp	PROPN
ftr-415	2394	6	,	,	PUNCT
ftr-415	2394	7	237	237	NUM
ftr-415	2394	8	f.	f.	PROPN
ftr-415	2394	9	supp	supp	PROPN
ftr-415	2394	10	.	.	PUNCT
ftr-415	2395	1	2d	2d	PROPN
ftr-415	2395	2	35	35	NUM
ftr-415	2395	3	,	,	PUNCT
ftr-415	2395	4	2003	2003	NUM
ftr-415	2395	5	-	-	SYM
ftr-415	2395	6	1	1	NUM
ftr-415	2395	7	u.s.t.c	u.s.t.c	PROPN
ftr-415	2395	8	.	.	PROPN
ftr-415	2396	1	¶50,174	¶50,174	PROPN
ftr-415	2396	2	,	,	PUNCT
ftr-415	2396	3	91	91	NUM
ftr-415	2396	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2396	5	2003	2003	NUM
ftr-415	2396	6	-	-	SYM
ftr-415	2396	7	317	317	NUM
ftr-415	2396	8	(	(	PUNCT
ftr-415	2396	9	d.	d.	PROPN
ftr-415	2396	10	d.c	d.c	PROPN
ftr-415	2396	11	.	.	PUNCT
ftr-415	2397	1	12/20/02	12/20/02	NUM
ftr-415	2397	2	)	)	PUNCT
ftr-415	2397	3	.	.	PUNCT
ftr-415	2398	1	the	the	DET
ftr-415	2398	2	irs	irs	PROPN
ftr-415	2398	3	served	serve	VERB
ftr-415	2398	4	administrative	administrative	ADJ
ftr-415	2398	5	summonses	summons	NOUN
ftr-415	2398	6	on	on	ADP
ftr-415	2398	7	kpmg	kpmg	PROPN
ftr-415	2398	8	in	in	ADP
ftr-415	2398	9	connection	connection	NOUN
ftr-415	2398	10	with	with	ADP
ftr-415	2398	11	the	the	DET
ftr-415	2398	12	investigation	investigation	NOUN
ftr-415	2398	13	of	of	ADP
ftr-415	2398	14	kpmg	kpmg	PROPN
ftr-415	2398	15	’s	’s	PART
ftr-415	2398	16	promotion	promotion	NOUN
ftr-415	2398	17	and	and	CCONJ
ftr-415	2398	18	participation	participation	NOUN
ftr-415	2398	19	in	in	ADP
ftr-415	2398	20	tax	tax	NOUN
ftr-415	2398	21	shelters	shelter	NOUN
ftr-415	2398	22	and	and	CCONJ
ftr-415	2398	23	sought	seek	VERB
ftr-415	2398	24	judicial	judicial	ADJ
ftr-415	2398	25	enforcement	enforcement	NOUN
ftr-415	2398	26	when	when	SCONJ
ftr-415	2398	27	it	it	PRON
ftr-415	2398	28	determined	determine	VERB
ftr-415	2398	29	that	that	SCONJ
ftr-415	2398	30	kpmg	kpmg	PROPN
ftr-415	2398	31	had	have	AUX
ftr-415	2398	32	not	not	PART
ftr-415	2398	33	complied	comply	VERB
ftr-415	2398	34	.	.	PUNCT
ftr-415	2399	1	citing	cite	VERB
ftr-415	2399	2	united	united	PROPN
ftr-415	2399	3	states	states	PROPN
ftr-415	2399	4	v.	v.	ADP
ftr-415	2399	5	lawless	lawless	ADJ
ftr-415	2399	6	,	,	PUNCT
ftr-415	2399	7	709	709	NUM
ftr-415	2399	8	f.2d	f.2d	ADP
ftr-415	2399	9	485	485	NUM
ftr-415	2399	10	(	(	PUNCT
ftr-415	2399	11	7th	7th	ADJ
ftr-415	2399	12	cir	cir	NOUN
ftr-415	2399	13	.	.	PUNCT
ftr-415	2399	14	1983	1983	NUM
ftr-415	2399	15	)	)	PUNCT
ftr-415	2399	16	,	,	PUNCT
ftr-415	2399	17	for	for	ADP
ftr-415	2399	18	the	the	DET
ftr-415	2399	19	principle	principle	NOUN
ftr-415	2399	20	that	that	SCONJ
ftr-415	2399	21	the	the	DET
ftr-415	2399	22	attorney	attorney	NOUN
ftr-415	2399	23	-	-	PUNCT
ftr-415	2399	24	client	client	NOUN
ftr-415	2399	25	privilege	privilege	NOUN
ftr-415	2399	26	does	do	AUX
ftr-415	2399	27	not	not	PART
ftr-415	2399	28	extend	extend	VERB
ftr-415	2399	29	to	to	ADP
ftr-415	2399	30	communications	communication	NOUN
ftr-415	2399	31	between	between	ADP
ftr-415	2399	32	a	a	DET
ftr-415	2399	33	taxpayer	taxpayer	NOUN
ftr-415	2399	34	and	and	CCONJ
ftr-415	2399	35	his	his	PRON
ftr-415	2399	36	attorney	attorney	NOUN
ftr-415	2399	37	simply	simply	ADV
ftr-415	2399	38	for	for	ADP
ftr-415	2399	39	the	the	DET
ftr-415	2399	40	purpose	purpose	NOUN
ftr-415	2399	41	of	of	ADP
ftr-415	2399	42	preparing	prepare	VERB
ftr-415	2399	43	a	a	DET
ftr-415	2399	44	tax	tax	NOUN
ftr-415	2399	45	return	return	NOUN
ftr-415	2399	46	,	,	PUNCT
ftr-415	2399	47	chief	chief	ADJ
ftr-415	2399	48	judge	judge	NOUN
ftr-415	2399	49	hogan	hogan	PROPN
ftr-415	2399	50	held	hold	VERB
ftr-415	2399	51	that	that	SCONJ
ftr-415	2399	52	the	the	DET
ftr-415	2399	53	§	§	PROPN
ftr-415	2399	54	7525	7525	NUM
ftr-415	2399	55	privilege	privilege	NOUN
ftr-415	2399	56	does	do	AUX
ftr-415	2399	57	not	not	PART
ftr-415	2399	58	extend	extend	VERB
ftr-415	2399	59	to	to	ADP
ftr-415	2399	60	communications	communication	NOUN
ftr-415	2399	61	between	between	ADP
ftr-415	2399	62	a	a	DET
ftr-415	2399	63	taxpayer	taxpayer	NOUN
ftr-415	2399	64	and	and	CCONJ
ftr-415	2399	65	tax	tax	NOUN
ftr-415	2399	66	practitioner	practitioner	NOUN
ftr-415	2399	67	simply	simply	ADV
ftr-415	2399	68	for	for	ADP
ftr-415	2399	69	the	the	DET
ftr-415	2399	70	purpose	purpose	NOUN
ftr-415	2399	71	of	of	ADP
ftr-415	2399	72	preparing	prepare	VERB
ftr-415	2399	73	a	a	DET
ftr-415	2399	74	tax	tax	NOUN
ftr-415	2399	75	return	return	NOUN
ftr-415	2399	76	.	.	PUNCT
ftr-415	2400	1	in	in	ADP
ftr-415	2400	2	what	what	PRON
ftr-415	2400	3	might	might	AUX
ftr-415	2400	4	turn	turn	VERB
ftr-415	2400	5	out	out	ADP
ftr-415	2400	6	to	to	PART
ftr-415	2400	7	be	be	AUX
ftr-415	2400	8	a	a	DET
ftr-415	2400	9	far	far	ADV
ftr-415	2400	10	-	-	PUNCT
ftr-415	2400	11	reaching	reach	VERB
ftr-415	2400	12	decision	decision	NOUN
ftr-415	2400	13	,	,	PUNCT
ftr-415	2400	14	he	he	PRON
ftr-415	2400	15	went	go	VERB
ftr-415	2400	16	a	a	DET
ftr-415	2400	17	step	step	NOUN
ftr-415	2400	18	further	far	ADV
ftr-415	2400	19	and	and	CCONJ
ftr-415	2400	20	held	hold	VERB
ftr-415	2400	21	that	that	PRON
ftr-415	2400	22	tax	tax	NOUN
ftr-415	2400	23	opinions	opinion	NOUN
ftr-415	2400	24	regarding	regard	VERB
ftr-415	2400	25	the	the	DET
ftr-415	2400	26	consequences	consequence	NOUN
ftr-415	2400	27	of	of	ADP
ftr-415	2400	28	a	a	DET
ftr-415	2400	29	transaction	transaction	NOUN
ftr-415	2400	30	are	be	AUX
ftr-415	2400	31	rendered	render	VERB
ftr-415	2400	32	for	for	ADP
ftr-415	2400	33	the	the	DET
ftr-415	2400	34	purpose	purpose	NOUN
ftr-415	2400	35	of	of	ADP
ftr-415	2400	36	preparing	prepare	VERB
ftr-415	2400	37	a	a	DET
ftr-415	2400	38	return	return	NOUN
ftr-415	2400	39	and	and	CCONJ
ftr-415	2400	40	thus	thus	ADV
ftr-415	2400	41	are	be	AUX
ftr-415	2400	42	not	not	PART
ftr-415	2400	43	subject	subject	ADJ
ftr-415	2400	44	to	to	ADP
ftr-415	2400	45	the	the	DET
ftr-415	2400	46	attorney	attorney	NOUN
ftr-415	2400	47	-	-	PUNCT
ftr-415	2400	48	client	client	NOUN
ftr-415	2400	49	privilege	privilege	NOUN
ftr-415	2400	50	.	.	PUNCT
ftr-415	2401	1	c.	c.	PROPN
ftr-415	2401	2	litigation	litigation	PROPN
ftr-415	2401	3	costs	cost	VERB
ftr-415	2401	4	1	1	NUM
ftr-415	2401	5	.	.	PUNCT
ftr-415	2402	1	how	how	SCONJ
ftr-415	2402	2	not	not	PART
ftr-415	2402	3	to	to	PART
ftr-415	2402	4	represent	represent	VERB
ftr-415	2402	5	a	a	DET
ftr-415	2402	6	client	client	NOUN
ftr-415	2402	7	.	.	PUNCT
ftr-415	2403	1	carpentier	carpentier	PROPN
ftr-415	2403	2	v.	v.	PROPN
ftr-415	2403	3	commissioner	commissioner	PROPN
ftr-415	2403	4	,	,	PUNCT
ftr-415	2403	5	t.c	t.c	PROPN
ftr-415	2403	6	.	.	PROPN
ftr-415	2403	7	memo	memo	NOUN
ftr-415	2403	8	.	.	PUNCT
ftr-415	2404	1	2002	2002	NUM
ftr-415	2404	2	-	-	SYM
ftr-415	2404	3	43	43	NUM
ftr-415	2404	4	(	(	PUNCT
ftr-415	2404	5	2/12/02	2/12/02	NUM
ftr-415	2404	6	)	)	PUNCT
ftr-415	2404	7	.	.	PUNCT
ftr-415	2405	1	judge	judge	PROPN
ftr-415	2405	2	gerber	gerber	PROPN
ftr-415	2405	3	imposed	impose	VERB
ftr-415	2405	4	a	a	DET
ftr-415	2405	5	$	$	SYM
ftr-415	2405	6	15,000	15,000	NUM
ftr-415	2405	7	penalty	penalty	NOUN
ftr-415	2405	8	on	on	ADP
ftr-415	2405	9	the	the	DET
ftr-415	2405	10	taxpayer	taxpayer	NOUN
ftr-415	2405	11	,	,	PUNCT
ftr-415	2405	12	who	who	PRON
ftr-415	2405	13	was	be	AUX
ftr-415	2405	14	represented	represent	VERB
ftr-415	2405	15	by	by	ADP
ftr-415	2405	16	counsel	counsel	NOUN
ftr-415	2405	17	,	,	PUNCT
ftr-415	2405	18	under	under	ADP
ftr-415	2405	19	§	§	PROPN
ftr-415	2405	20	6673(a	6673(a	NUM
ftr-415	2405	21	)	)	PUNCT
ftr-415	2405	22	for	for	ADP
ftr-415	2405	23	a	a	DET
ftr-415	2405	24	5	5	NUM
ftr-415	2405	25	-	-	PUNCT
ftr-415	2405	26	year	year	NOUN
ftr-415	2405	27	delay	delay	NOUN
ftr-415	2405	28	marked	mark	VERB
ftr-415	2405	29	by	by	ADP
ftr-415	2405	30	“	"	PUNCT
ftr-415	2405	31	incorrigible	incorrigible	ADJ
ftr-415	2405	32	,	,	PUNCT
ftr-415	2405	33	”	"	PUNCT
ftr-415	2405	34	“	"	PUNCT
ftr-415	2405	35	spurious	spurious	ADJ
ftr-415	2405	36	attacks	attack	NOUN
ftr-415	2405	37	on	on	ADP
ftr-415	2405	38	the	the	DET
ftr-415	2405	39	authority	authority	NOUN
ftr-415	2405	40	and/or	and/or	CCONJ
ftr-415	2405	41	integrity	integrity	NOUN
ftr-415	2405	42	”	"	PUNCT
ftr-415	2405	43	of	of	ADP
ftr-415	2405	44	irs	irs	PROPN
ftr-415	2405	45	counsel	counsel	NOUN
ftr-415	2405	46	and	and	CCONJ
ftr-415	2405	47	tax	tax	NOUN
ftr-415	2405	48	court	court	NOUN
ftr-415	2405	49	judges	judge	NOUN
ftr-415	2405	50	,	,	PUNCT
ftr-415	2405	51	as	as	ADV
ftr-415	2405	52	well	well	ADV
ftr-415	2405	53	as	as	ADP
ftr-415	2405	54	for	for	ADP
ftr-415	2405	55	failure	failure	NOUN
ftr-415	2405	56	to	to	PART
ftr-415	2405	57	comply	comply	VERB
ftr-415	2405	58	with	with	ADP
ftr-415	2405	59	requests	request	NOUN
ftr-415	2405	60	for	for	ADP
ftr-415	2405	61	stipulations	stipulation	NOUN
ftr-415	2405	62	.	.	PUNCT
ftr-415	2406	1	166	166	NUM
ftr-415	2406	2	florida	florida	PROPN
ftr-415	2406	3	tax	tax	NOUN
ftr-415	2406	4	review	review	NOUN
ftr-415	2407	1	[	[	X
ftr-415	2407	2	vol.6	vol.6	NUM
ftr-415	2407	3	:	:	PUNCT
ftr-415	2407	4	si	si	PROPN
ftr-415	2407	5	2	2	NUM
ftr-415	2407	6	.	.	PUNCT
ftr-415	2408	1	the	the	DET
ftr-415	2408	2	high	high	ADJ
ftr-415	2408	3	price	price	NOUN
ftr-415	2408	4	of	of	ADP
ftr-415	2408	5	zealous	zealous	ADJ
ftr-415	2408	6	foot	foot	NOUN
ftr-415	2408	7	-	-	PUNCT
ftr-415	2408	8	dragging	dragging	NOUN
ftr-415	2408	9	in	in	ADP
ftr-415	2408	10	representing	represent	VERB
ftr-415	2408	11	a	a	DET
ftr-415	2408	12	client	client	NOUN
ftr-415	2408	13	.	.	PUNCT
ftr-415	2409	1	johnson	johnson	PROPN
ftr-415	2409	2	v.	v.	PROPN
ftr-415	2409	3	commissioner	commissioner	PROPN
ftr-415	2409	4	,	,	PUNCT
ftr-415	2409	5	289	289	NUM
ftr-415	2409	6	f.3d	f.3d	NUM
ftr-415	2409	7	452	452	NUM
ftr-415	2409	8	,	,	PUNCT
ftr-415	2409	9	2002	2002	NUM
ftr-415	2409	10	-	-	SYM
ftr-415	2409	11	1	1	NUM
ftr-415	2409	12	u.s.t.c	u.s.t.c	PROPN
ftr-415	2409	13	.	.	PROPN
ftr-415	2410	1	¶50,402	¶50,402	PROPN
ftr-415	2410	2	,	,	PUNCT
ftr-415	2410	3	89	89	NUM
ftr-415	2410	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2410	5	2002	2002	NUM
ftr-415	2410	6	-	-	SYM
ftr-415	2410	7	2338	2338	NUM
ftr-415	2410	8	(	(	PUNCT
ftr-415	2410	9	7th	7th	ADJ
ftr-415	2410	10	cir	cir	NOUN
ftr-415	2410	11	.	.	PUNCT
ftr-415	2411	1	5/3/02	5/3/02	NUM
ftr-415	2411	2	)	)	PUNCT
ftr-415	2411	3	,	,	PUNCT
ftr-415	2411	4	aff’g	aff’g	PROPN
ftr-415	2411	5	116	116	NUM
ftr-415	2411	6	t.c	t.c	PROPN
ftr-415	2411	7	.	.	PROPN
ftr-415	2411	8	111	111	NUM
ftr-415	2411	9	(	(	PUNCT
ftr-415	2411	10	2/27/01	2/27/01	NUM
ftr-415	2411	11	)	)	PUNCT
ftr-415	2411	12	.	.	PUNCT
ftr-415	2412	1	in	in	ADP
ftr-415	2412	2	a	a	DET
ftr-415	2412	3	case	case	NOUN
ftr-415	2412	4	involving	involve	VERB
ftr-415	2412	5	defense	defense	NOUN
ftr-415	2412	6	of	of	ADP
ftr-415	2412	7	a	a	DET
ftr-415	2412	8	sham	sham	ADJ
ftr-415	2412	9	trust	trust	NOUN
ftr-415	2412	10	arrangement	arrangement	NOUN
ftr-415	2412	11	,	,	PUNCT
ftr-415	2412	12	the	the	DET
ftr-415	2412	13	tax	tax	NOUN
ftr-415	2412	14	court	court	NOUN
ftr-415	2412	15	(	(	PUNCT
ftr-415	2412	16	judge	judge	PROPN
ftr-415	2412	17	cohen	cohen	PROPN
ftr-415	2412	18	)	)	PUNCT
ftr-415	2412	19	imposed	impose	VERB
ftr-415	2412	20	sanctions	sanction	NOUN
ftr-415	2412	21	and	and	CCONJ
ftr-415	2412	22	costs	cost	NOUN
ftr-415	2412	23	under	under	ADP
ftr-415	2412	24	§	§	PROPN
ftr-415	2412	25	6673	6673	NUM
ftr-415	2412	26	in	in	ADP
ftr-415	2412	27	the	the	DET
ftr-415	2412	28	amount	amount	NOUN
ftr-415	2412	29	of	of	ADP
ftr-415	2412	30	$	$	SYM
ftr-415	2412	31	8,587.50	8,587.50	NUM
ftr-415	2412	32	of	of	ADP
ftr-415	2412	33	irs	irs	PROPN
ftr-415	2412	34	counsel	counsel	NOUN
ftr-415	2412	35	expenses	expense	NOUN
ftr-415	2412	36	[	[	X
ftr-415	2412	37	at	at	ADP
ftr-415	2412	38	$	$	SYM
ftr-415	2412	39	150	150	NUM
ftr-415	2412	40	per	per	ADP
ftr-415	2412	41	hour	hour	NOUN
ftr-415	2412	42	]	]	PUNCT
ftr-415	2412	43	and	and	CCONJ
ftr-415	2412	44	$	$	SYM
ftr-415	2412	45	807.06	807.06	NUM
ftr-415	2412	46	of	of	ADP
ftr-415	2412	47	expenses	expense	NOUN
ftr-415	2412	48	against	against	ADP
ftr-415	2412	49	taxpayer	taxpayer	NOUN
ftr-415	2412	50	’s	’s	PART
ftr-415	2412	51	counsel	counsel	NOUN
ftr-415	2412	52	[	[	X
ftr-415	2412	53	joe	joe	PROPN
ftr-415	2412	54	alfred	alfred	PROPN
ftr-415	2412	55	izen	izen	PROPN
ftr-415	2412	56	,	,	PUNCT
ftr-415	2412	57	jr	jr	PROPN
ftr-415	2412	58	.	.	PROPN
ftr-415	2412	59	]	]	PUNCT
ftr-415	2412	60	.	.	PUNCT
ftr-415	2413	1	izen	izen	PROPN
ftr-415	2413	2	was	be	AUX
ftr-415	2413	3	described	describe	VERB
ftr-415	2413	4	,	,	PUNCT
ftr-415	2413	5	with	with	ADP
ftr-415	2413	6	citations	citation	NOUN
ftr-415	2413	7	to	to	ADP
ftr-415	2413	8	prior	prior	ADJ
ftr-415	2413	9	cases	case	NOUN
ftr-415	2413	10	,	,	PUNCT
ftr-415	2413	11	as	as	ADP
ftr-415	2413	12	“	"	PUNCT
ftr-415	2413	13	having	have	VERB
ftr-415	2413	14	a	a	DET
ftr-415	2413	15	long	long	ADJ
ftr-415	2413	16	history	history	NOUN
ftr-415	2413	17	of	of	ADP
ftr-415	2413	18	involvement	involvement	NOUN
ftr-415	2413	19	with	with	ADP
ftr-415	2413	20	sham	sham	ADJ
ftr-415	2413	21	trusts	trust	NOUN
ftr-415	2413	22	”	"	PUNCT
ftr-415	2413	23	for	for	ADP
ftr-415	2413	24	multiplying	multiply	VERB
ftr-415	2413	25	the	the	DET
ftr-415	2413	26	proceedings	proceeding	NOUN
ftr-415	2413	27	“	"	PUNCT
ftr-415	2413	28	unreasonably	unreasonably	ADV
ftr-415	2413	29	and	and	CCONJ
ftr-415	2413	30	vexatiously	vexatiously	ADV
ftr-415	2413	31	”	"	PUNCT
ftr-415	2413	32	by	by	ADP
ftr-415	2413	33	“	"	PUNCT
ftr-415	2413	34	pursu[ing	pursu[e	VERB
ftr-415	2413	35	]	]	PUNCT
ftr-415	2413	36	claims	claim	NOUN
ftr-415	2413	37	that	that	PRON
ftr-415	2413	38	have	have	AUX
ftr-415	2413	39	been	be	AUX
ftr-415	2413	40	rejected	reject	VERB
ftr-415	2413	41	so	so	ADV
ftr-415	2413	42	frequently	frequently	ADV
ftr-415	2413	43	that	that	SCONJ
ftr-415	2413	44	they	they	PRON
ftr-415	2413	45	are	be	AUX
ftr-415	2413	46	‘	'	PUNCT
ftr-415	2413	47	entirely	entirely	ADV
ftr-415	2413	48	without	without	ADP
ftr-415	2413	49	colorable	colorable	ADJ
ftr-415	2413	50	pretext	pretext	NOUN
ftr-415	2413	51	or	or	CCONJ
ftr-415	2413	52	basis	basis	NOUN
ftr-415	2413	53	and	and	CCONJ
ftr-415	2413	54	are	be	AUX
ftr-415	2413	55	taken	take	VERB
ftr-415	2413	56	for	for	ADP
ftr-415	2413	57	reasons	reason	NOUN
ftr-415	2413	58	of	of	ADP
ftr-415	2413	59	harassment	harassment	NOUN
ftr-415	2413	60	or	or	CCONJ
ftr-415	2413	61	delay	delay	NOUN
ftr-415	2413	62	or	or	CCONJ
ftr-415	2413	63	for	for	ADP
ftr-415	2413	64	other	other	ADJ
ftr-415	2413	65	improper	improper	ADJ
ftr-415	2413	66	purposes	purpose	NOUN
ftr-415	2413	67	’	'	PUNCT
ftr-415	2413	68	”	"	PUNCT
ftr-415	2413	69	(	(	PUNCT
ftr-415	2413	70	quoting	quote	VERB
ftr-415	2413	71	the	the	DET
ftr-415	2413	72	nis	nis	PROPN
ftr-415	2413	73	family	family	PROPN
ftr-415	2413	74	trust	trust	PROPN
ftr-415	2413	75	v.	v.	PROPN
ftr-415	2413	76	commissioner	commissioner	PROPN
ftr-415	2413	77	,	,	PUNCT
ftr-415	2413	78	115	115	NUM
ftr-415	2413	79	t.c	t.c	PROPN
ftr-415	2413	80	.	.	PROPN
ftr-415	2413	81	523	523	NUM
ftr-415	2413	82	,	,	PUNCT
ftr-415	2413	83	548	548	NUM
ftr-415	2413	84	(	(	PUNCT
ftr-415	2413	85	2000	2000	NUM
ftr-415	2413	86	)	)	PUNCT
ftr-415	2413	87	)	)	PUNCT
ftr-415	2413	88	and	and	CCONJ
ftr-415	2413	89	by	by	ADP
ftr-415	2413	90	“	"	PUNCT
ftr-415	2413	91	chronic	chronic	ADJ
ftr-415	2413	92	failure	failure	NOUN
ftr-415	2413	93	to	to	PART
ftr-415	2413	94	comply	comply	VERB
ftr-415	2413	95	with	with	ADP
ftr-415	2413	96	discovery	discovery	NOUN
ftr-415	2413	97	orders	order	NOUN
ftr-415	2413	98	.	.	PUNCT
ftr-415	2413	99	”	"	PUNCT
ftr-415	2413	100	!	!	PUNCT
ftr-415	2414	1	the	the	DET
ftr-415	2414	2	court	court	NOUN
ftr-415	2414	3	of	of	ADP
ftr-415	2414	4	appeals	appeal	NOUN
ftr-415	2414	5	for	for	ADP
ftr-415	2414	6	the	the	DET
ftr-415	2414	7	seventh	seventh	ADJ
ftr-415	2414	8	circuit	circuit	NOUN
ftr-415	2414	9	(	(	PUNCT
ftr-415	2414	10	judge	judge	NOUN
ftr-415	2414	11	posner	posner	NOUN
ftr-415	2414	12	)	)	PUNCT
ftr-415	2414	13	upheld	uphold	VERB
ftr-415	2414	14	the	the	DET
ftr-415	2414	15	imposition	imposition	NOUN
ftr-415	2414	16	of	of	ADP
ftr-415	2414	17	the	the	DET
ftr-415	2414	18	government	government	NOUN
ftr-415	2414	19	’s	’s	PART
ftr-415	2414	20	costs	cost	NOUN
ftr-415	2414	21	on	on	ADP
ftr-415	2414	22	izen	izen	PROPN
ftr-415	2414	23	.	.	PUNCT
ftr-415	2415	1	judge	judge	PROPN
ftr-415	2415	2	posner	posner	PROPN
ftr-415	2415	3	found	find	VERB
ftr-415	2415	4	that	that	SCONJ
ftr-415	2415	5	for	for	SCONJ
ftr-415	2415	6	costs	cost	NOUN
ftr-415	2415	7	to	to	PART
ftr-415	2415	8	be	be	AUX
ftr-415	2415	9	imposed	impose	VERB
ftr-415	2415	10	on	on	ADP
ftr-415	2415	11	the	the	DET
ftr-415	2415	12	taxpayer	taxpayer	NOUN
ftr-415	2415	13	’s	’s	PART
ftr-415	2415	14	attorney	attorney	NOUN
ftr-415	2415	15	under	under	ADP
ftr-415	2415	16	§	§	PROPN
ftr-415	2415	17	6673	6673	NUM
ftr-415	2415	18	,	,	PUNCT
ftr-415	2415	19	the	the	DET
ftr-415	2415	20	attorney	attorney	NOUN
ftr-415	2415	21	must	must	AUX
ftr-415	2415	22	have	have	AUX
ftr-415	2415	23	acted	act	VERB
ftr-415	2415	24	in	in	ADP
ftr-415	2415	25	“	"	PUNCT
ftr-415	2415	26	bad	bad	ADJ
ftr-415	2415	27	faith	faith	NOUN
ftr-415	2415	28	,	,	PUNCT
ftr-415	2415	29	”	"	PUNCT
ftr-415	2415	30	and	and	CCONJ
ftr-415	2415	31	that	that	SCONJ
ftr-415	2415	32	“	"	PUNCT
ftr-415	2415	33	‘	'	PUNCT
ftr-415	2415	34	reckless	reckless	ADJ
ftr-415	2415	35	’	'	PUNCT
ftr-415	2415	36	or	or	CCONJ
ftr-415	2415	37	‘	'	PUNCT
ftr-415	2415	38	extremely	extremely	ADV
ftr-415	2415	39	negligent	negligent	ADJ
ftr-415	2415	40	’	'	PUNCT
ftr-415	2415	41	conduct	conduct	NOUN
ftr-415	2415	42	”	"	PUNCT
ftr-415	2415	43	satisfies	satisfie	NOUN
ftr-415	2415	44	that	that	DET
ftr-415	2415	45	standard	standard	NOUN
ftr-415	2415	46	.	.	PUNCT
ftr-415	2416	1	“	"	PUNCT
ftr-415	2416	2	izen	izen	PROPN
ftr-415	2416	3	’s	’s	PART
ftr-415	2416	4	repeated	repeat	VERB
ftr-415	2416	5	flouting	flouting	NOUN
ftr-415	2416	6	of	of	ADP
ftr-415	2416	7	discovery	discovery	NOUN
ftr-415	2416	8	orders	order	NOUN
ftr-415	2416	9	even	even	ADV
ftr-415	2416	10	after	after	ADP
ftr-415	2416	11	being	be	AUX
ftr-415	2416	12	threatened	threaten	VERB
ftr-415	2416	13	with	with	ADP
ftr-415	2416	14	sanctions	sanction	NOUN
ftr-415	2416	15	and	and	CCONJ
ftr-415	2416	16	promising	promise	VERB
ftr-415	2416	17	to	to	PART
ftr-415	2416	18	comply	comply	VERB
ftr-415	2416	19	established	establish	VERB
ftr-415	2416	20	his	his	PRON
ftr-415	2416	21	bad	bad	ADJ
ftr-415	2416	22	faith	faith	NOUN
ftr-415	2416	23	all	all	ADV
ftr-415	2416	24	by	by	ADP
ftr-415	2416	25	itself	itself	PRON
ftr-415	2416	26	.	.	PUNCT
ftr-415	2416	27	”	"	PUNCT
ftr-415	2417	1	the	the	DET
ftr-415	2417	2	tax	tax	NOUN
ftr-415	2417	3	court	court	NOUN
ftr-415	2417	4	properly	properly	ADV
ftr-415	2417	5	took	take	VERB
ftr-415	2417	6	into	into	ADP
ftr-415	2417	7	account	account	NOUN
ftr-415	2417	8	izen	izen	PROPN
ftr-415	2417	9	’s	’s	PART
ftr-415	2417	10	behavior	behavior	NOUN
ftr-415	2417	11	in	in	ADP
ftr-415	2417	12	prior	prior	ADJ
ftr-415	2417	13	cases	case	NOUN
ftr-415	2417	14	.	.	PUNCT
ftr-415	2418	1	“	"	PUNCT
ftr-415	2418	2	[	[	X
ftr-415	2418	3	d]ogged	d]ogge	VERB
ftr-415	2418	4	good	good	ADJ
ftr-415	2418	5	faith	faith	NOUN
ftr-415	2418	6	persistence	persistence	NOUN
ftr-415	2418	7	in	in	ADP
ftr-415	2418	8	bad	bad	ADJ
ftr-415	2418	9	conduct	conduct	NOUN
ftr-415	2418	10	becomes	become	VERB
ftr-415	2418	11	sanctionable	sanctionable	ADJ
ftr-415	2418	12	once	once	SCONJ
ftr-415	2418	13	an	an	DET
ftr-415	2418	14	attorney	attorney	NOUN
ftr-415	2418	15	learns	learn	VERB
ftr-415	2418	16	or	or	CCONJ
ftr-415	2418	17	should	should	AUX
ftr-415	2418	18	have	have	AUX
ftr-415	2418	19	learned	learn	VERB
ftr-415	2418	20	that	that	SCONJ
ftr-415	2418	21	it	it	PRON
ftr-415	2418	22	is	be	AUX
ftr-415	2418	23	sanctionable	sanctionable	ADJ
ftr-415	2418	24	.	.	PUNCT
ftr-415	2418	25	”	"	PUNCT
ftr-415	2419	1	3	3	X
ftr-415	2419	2	.	.	X
ftr-415	2419	3	frivolous	frivolous	ADJ
ftr-415	2419	4	argum	argum	NOUN
ftr-415	2419	5	ents	ent	NOUN
ftr-415	2419	6	are	be	AUX
ftr-415	2419	7	painful	painful	ADJ
ftr-415	2419	8	to	to	ADP
ftr-415	2419	9	lawyers	lawyer	NOUN
ftr-415	2419	10	’	'	PUNCT
ftr-415	2419	11	pocketbooks	pocketbook	NOUN
ftr-415	2419	12	.	.	PUNCT
ftr-415	2420	1	takaba	takaba	PROPN
ftr-415	2421	1	v.	v.	PROPN
ftr-415	2421	2	commissioner	commissioner	PROPN
ftr-415	2421	3	,	,	PUNCT
ftr-415	2421	4	119	119	NUM
ftr-415	2421	5	t.c	t.c	PROPN
ftr-415	2421	6	.	.	PUNCT
ftr-415	2422	1	no	no	INTJ
ftr-415	2422	2	.	.	NOUN
ftr-415	2422	3	18	18	NUM
ftr-415	2422	4	(	(	PUNCT
ftr-415	2422	5	12/16/02	12/16/02	PROPN
ftr-415	2422	6	)	)	PUNCT
ftr-415	2422	7	.	.	PUNCT
ftr-415	2423	1	judge	judge	PROPN
ftr-415	2423	2	halpern	halpern	PROPN
ftr-415	2423	3	sua	sua	PROPN
ftr-415	2423	4	sponte	sponte	PROPN
ftr-415	2423	5	awarded	award	VERB
ftr-415	2423	6	the	the	DET
ftr-415	2423	7	government	government	NOUN
ftr-415	2423	8	excess	excess	ADJ
ftr-415	2423	9	attorneys	attorney	NOUN
ftr-415	2423	10	costs	cost	NOUN
ftr-415	2423	11	of	of	ADP
ftr-415	2423	12	$	$	SYM
ftr-415	2423	13	10,500	10,500	NUM
ftr-415	2423	14	,	,	PUNCT
ftr-415	2423	15	payable	payable	ADJ
ftr-415	2423	16	by	by	ADP
ftr-415	2423	17	taxpayer	taxpayer	NOUN
ftr-415	2423	18	’s	’s	PART
ftr-415	2423	19	counsel	counsel	NOUN
ftr-415	2423	20	,	,	PUNCT
ftr-415	2423	21	under	under	ADP
ftr-415	2423	22	§	§	PROPN
ftr-415	2423	23	6673(a)(2	6673(a)(2	NOUN
ftr-415	2423	24	)	)	PUNCT
ftr-415	2423	25	,	,	PUNCT
ftr-415	2423	26	where	where	SCONJ
ftr-415	2423	27	counsel	counsel	NOUN
ftr-415	2423	28	continued	continue	VERB
ftr-415	2423	29	to	to	PART
ftr-415	2423	30	press	press	VERB
ftr-415	2423	31	a	a	DET
ftr-415	2423	32	frivolous	frivolous	ADJ
ftr-415	2423	33	“	"	PUNCT
ftr-415	2423	34	§	§	PROPN
ftr-415	2423	35	861	861	NUM
ftr-415	2423	36	argument	argument	NOUN
ftr-415	2423	37	”	"	PUNCT
ftr-415	2424	1	[	[	PUNCT
ftr-415	2424	2	that	that	SCONJ
ftr-415	2424	3	only	only	ADJ
ftr-415	2424	4	income	income	NOUN
ftr-415	2424	5	earned	earn	VERB
ftr-415	2424	6	from	from	ADP
ftr-415	2424	7	possessions	possession	NOUN
ftr-415	2424	8	,	,	PUNCT
ftr-415	2424	9	corporations	corporation	NOUN
ftr-415	2424	10	,	,	PUNCT
ftr-415	2424	11	or	or	CCONJ
ftr-415	2424	12	the	the	DET
ftr-415	2424	13	federal	federal	ADJ
ftr-415	2424	14	government	government	NOUN
ftr-415	2424	15	is	be	AUX
ftr-415	2424	16	subject	subject	ADJ
ftr-415	2424	17	to	to	ADP
ftr-415	2424	18	tax	tax	NOUN
ftr-415	2424	19	]	]	PUNCT
ftr-415	2424	20	originally	originally	ADV
ftr-415	2424	21	advanced	advance	VERB
ftr-415	2424	22	by	by	ADP
ftr-415	2424	23	the	the	DET
ftr-415	2424	24	taxpayer	taxpayer	NOUN
ftr-415	2424	25	acting	act	VERB
ftr-415	2424	26	pro	pro	X
ftr-415	2424	27	se	se	X
ftr-415	2424	28	.	.	PUNCT
ftr-415	2425	1	d.	d.	PROPN
ftr-415	2425	2	statutory	statutory	PROPN
ftr-415	2425	3	notice	notice	PROPN
ftr-415	2425	4	1	1	NUM
ftr-415	2425	5	.	.	PUNCT
ftr-415	2426	1	an	an	DET
ftr-415	2426	2	optional	optional	ADJ
ftr-415	2426	3	statutory	statutory	ADJ
ftr-415	2426	4	provision	provision	NOUN
ftr-415	2426	5	?	?	PUNCT
ftr-415	2427	1	rochelle	rochelle	PROPN
ftr-415	2427	2	v.	v.	PROPN
ftr-415	2427	3	commissioner	commissioner	PROPN
ftr-415	2427	4	,	,	PUNCT
ftr-415	2427	5	116	116	NUM
ftr-415	2427	6	t.c	t.c	PROPN
ftr-415	2427	7	.	.	PROPN
ftr-415	2427	8	356	356	NUM
ftr-415	2427	9	(	(	PUNCT
ftr-415	2427	10	5/24/01	5/24/01	NUM
ftr-415	2427	11	)	)	PUNCT
ftr-415	2427	12	.	.	PUNCT
ftr-415	2428	1	section	section	NOUN
ftr-415	2428	2	3463(a	3463(a	NUM
ftr-415	2428	3	)	)	PUNCT
ftr-415	2428	4	of	of	ADP
ftr-415	2428	5	the	the	DET
ftr-415	2428	6	irs	irs	PROPN
ftr-415	2428	7	restructuring	restructuring	NOUN
ftr-415	2428	8	and	and	CCONJ
ftr-415	2428	9	reform	reform	NOUN
ftr-415	2428	10	act	act	NOUN
ftr-415	2428	11	of	of	ADP
ftr-415	2428	12	1998	1998	NUM
ftr-415	2428	13	,	,	PUNCT
ftr-415	2428	14	pub	pub	NOUN
ftr-415	2428	15	.	.	PUNCT
ftr-415	2429	1	l.	l.	PROPN
ftr-415	2429	2	no	no	INTJ
ftr-415	2429	3	.	.	PROPN
ftr-415	2430	1	105	105	NUM
ftr-415	2430	2	-	-	SYM
ftr-415	2430	3	206	206	NUM
ftr-415	2430	4	,	,	PUNCT
ftr-415	2430	5	112	112	NUM
ftr-415	2430	6	stat	stat	NOUN
ftr-415	2430	7	.	.	PUNCT
ftr-415	2431	1	685	685	NUM
ftr-415	2431	2	(	(	PUNCT
ftr-415	2431	3	7/22/98	7/22/98	NUM
ftr-415	2431	4	)	)	PUNCT
ftr-415	2431	5	(	(	PUNCT
ftr-415	2431	6	an	an	DET
ftr-415	2431	7	uncodified	uncodified	ADJ
ftr-415	2431	8	provision	provision	NOUN
ftr-415	2431	9	)	)	PUNCT
ftr-415	2431	10	states	state	VERB
ftr-415	2431	11	that	that	SCONJ
ftr-415	2431	12	the	the	DET
ftr-415	2431	13	irs	irs	PROPN
ftr-415	2431	14	“	"	PUNCT
ftr-415	2431	15	shall	shall	AUX
ftr-415	2431	16	include	include	VERB
ftr-415	2431	17	on	on	ADP
ftr-415	2431	18	each	each	DET
ftr-415	2431	19	notice	notice	NOUN
ftr-415	2431	20	of	of	ADP
ftr-415	2431	21	deficiency	deficiency	NOUN
ftr-415	2431	22	.	.	PUNCT
ftr-415	2431	23	.	.	PUNCT
ftr-415	2432	1	.	.	PUNCT
ftr-415	2433	1	the	the	DET
ftr-415	2433	2	date	date	NOUN
ftr-415	2433	3	determined	determine	VERB
ftr-415	2433	4	by	by	ADP
ftr-415	2433	5	[	[	X
ftr-415	2433	6	the	the	DET
ftr-415	2433	7	irs	irs	PROPN
ftr-415	2433	8	]	]	PUNCT
ftr-415	2433	9	as	as	ADP
ftr-415	2433	10	the	the	DET
ftr-415	2433	11	last	last	ADJ
ftr-415	2433	12	day	day	NOUN
ftr-415	2433	13	on	on	ADP
ftr-415	2433	14	which	which	PRON
ftr-415	2433	15	the	the	DET
ftr-415	2433	16	taxpayer	taxpayer	NOUN
ftr-415	2433	17	may	may	AUX
ftr-415	2433	18	file	file	VERB
ftr-415	2433	19	a	a	DET
ftr-415	2433	20	petition	petition	NOUN
ftr-415	2433	21	in	in	ADP
ftr-415	2433	22	the	the	DET
ftr-415	2433	23	tax	tax	NOUN
ftr-415	2433	24	court	court	NOUN
ftr-415	2433	25	.	.	PUNCT
ftr-415	2433	26	”	"	PUNCT
ftr-415	2434	1	the	the	DET
ftr-415	2434	2	taxpayer	taxpayer	NOUN
ftr-415	2434	3	received	receive	VERB
ftr-415	2434	4	an	an	DET
ftr-415	2434	5	otherwise	otherwise	ADV
ftr-415	2434	6	valid	valid	ADJ
ftr-415	2434	7	deficiency	deficiency	NOUN
ftr-415	2434	8	notice	notice	NOUN
ftr-415	2434	9	that	that	PRON
ftr-415	2434	10	omitted	omit	VERB
ftr-415	2434	11	the	the	DET
ftr-415	2434	12	last	last	ADJ
ftr-415	2434	13	date	date	NOUN
ftr-415	2434	14	for	for	ADP
ftr-415	2434	15	filing	file	VERB
ftr-415	2434	16	a	a	DET
ftr-415	2434	17	tax	tax	NOUN
ftr-415	2434	18	court	court	NOUN
ftr-415	2434	19	petition	petition	NOUN
ftr-415	2434	20	and	and	CCONJ
ftr-415	2434	21	filed	file	VERB
ftr-415	2434	22	his	his	PRON
ftr-415	2434	23	petition	petition	NOUN
ftr-415	2434	24	56	56	NUM
ftr-415	2434	25	days	day	NOUN
ftr-415	2434	26	late	late	ADV
ftr-415	2434	27	.	.	PUNCT
ftr-415	2435	1	in	in	ADP
ftr-415	2435	2	a	a	DET
ftr-415	2435	3	reviewed	review	VERB
ftr-415	2435	4	opinion	opinion	NOUN
ftr-415	2435	5	(	(	PUNCT
ftr-415	2435	6	10	10	NUM
ftr-415	2435	7	-	-	SYM
ftr-415	2435	8	6	6	NUM
ftr-415	2435	9	)	)	PUNCT
ftr-415	2435	10	by	by	ADP
ftr-415	2435	11	judge	judge	PROPN
ftr-415	2435	12	vasquez	vasquez	PROPN
ftr-415	2435	13	,	,	PUNCT
ftr-415	2435	14	the	the	DET
ftr-415	2435	15	tax	tax	NOUN
ftr-415	2435	16	court	court	NOUN
ftr-415	2435	17	held	hold	VERB
ftr-415	2435	18	that	that	SCONJ
ftr-415	2435	19	the	the	DET
ftr-415	2435	20	deficiency	deficiency	NOUN
ftr-415	2435	21	notice	notice	NOUN
ftr-415	2435	22	nevertheless	nevertheless	ADV
ftr-415	2435	23	was	be	AUX
ftr-415	2435	24	valid	valid	ADJ
ftr-415	2435	25	and	and	CCONJ
ftr-415	2435	26	dismissed	dismiss	VERB
ftr-415	2435	27	the	the	DET
ftr-415	2435	28	taxpayer	taxpayer	NOUN
ftr-415	2435	29	’s	’s	PART
ftr-415	2435	30	untimely	untimely	ADJ
ftr-415	2435	31	petition	petition	NOUN
ftr-415	2435	32	.	.	PUNCT
ftr-415	2436	1	the	the	DET
ftr-415	2436	2	court	court	NOUN
ftr-415	2436	3	held	hold	VERB
ftr-415	2436	4	that	that	SCONJ
ftr-415	2436	5	§	§	PROPN
ftr-415	2436	6	6213(a	6213(a	NOUN
ftr-415	2436	7	)	)	PUNCT
ftr-415	2437	1	[	[	X
ftr-415	2437	2	providing	provide	VERB
ftr-415	2437	3	that	that	SCONJ
ftr-415	2437	4	a	a	DET
ftr-415	2437	5	petition	petition	NOUN
ftr-415	2437	6	filed	file	VERB
ftr-415	2437	7	by	by	ADP
ftr-415	2437	8	the	the	DET
ftr-415	2437	9	date	date	NOUN
ftr-415	2437	10	indicated	indicate	VERB
ftr-415	2437	11	on	on	ADP
ftr-415	2437	12	the	the	DET
ftr-415	2437	13	deficiency	deficiency	NOUN
ftr-415	2437	14	notice	notice	NOUN
ftr-415	2437	15	as	as	SCONJ
ftr-415	2437	16	the	the	DET
ftr-415	2437	17	last	last	ADJ
ftr-415	2437	18	date	date	NOUN
ftr-415	2437	19	is	be	AUX
ftr-415	2437	20	timely	timely	ADJ
ftr-415	2437	21	]	]	PUNCT
ftr-415	2437	22	does	do	AUX
ftr-415	2437	23	not	not	PART
ftr-415	2437	24	result	result	VERB
ftr-415	2437	25	in	in	ADP
ftr-415	2437	26	unlimited	unlimited	ADJ
ftr-415	2437	27	time	time	NOUN
ftr-415	2437	28	to	to	PART
ftr-415	2437	29	file	file	VERB
ftr-415	2437	30	a	a	DET
ftr-415	2437	31	petition	petition	NOUN
ftr-415	2437	32	if	if	SCONJ
ftr-415	2437	33	no	no	DET
ftr-415	2437	34	due	due	ADJ
ftr-415	2437	35	date	date	NOUN
ftr-415	2437	36	is	be	AUX
ftr-415	2437	37	specified	specify	VERB
ftr-415	2437	38	.	.	PUNCT
ftr-415	2438	1	the	the	DET
ftr-415	2438	2	taxpayer	taxpayer	NOUN
ftr-415	2438	3	was	be	AUX
ftr-415	2438	4	not	not	PART
ftr-415	2438	5	confused	confused	ADJ
ftr-415	2438	6	,	,	PUNCT
ftr-415	2438	7	misled	mislead	VERB
ftr-415	2438	8	,	,	PUNCT
ftr-415	2438	9	or	or	CCONJ
ftr-415	2438	10	prejudiced	prejudice	VERB
ftr-415	2438	11	by	by	ADP
ftr-415	2438	12	the	the	DET
ftr-415	2438	13	notice	notice	NOUN
ftr-415	2438	14	or	or	CCONJ
ftr-415	2438	15	the	the	DET
ftr-415	2438	16	absence	absence	NOUN
ftr-415	2438	17	of	of	ADP
ftr-415	2438	18	a	a	DET
ftr-415	2438	19	specified	specified	ADJ
ftr-415	2438	20	petition	petition	NOUN
ftr-415	2438	21	filing	filing	NOUN
ftr-415	2438	22	date	date	NOUN
ftr-415	2438	23	.	.	PUNCT
ftr-415	2438	24	!	!	PUNCT
ftr-415	2439	1	judge	judge	PROPN
ftr-415	2439	2	chabot	chabot	PROPN
ftr-415	2439	3	(	(	PUNCT
ftr-415	2439	4	joined	join	VERB
ftr-415	2439	5	by	by	ADP
ftr-415	2439	6	judges	judge	NOUN
ftr-415	2439	7	gale	gale	NOUN
ftr-415	2439	8	and	and	CCONJ
ftr-415	2439	9	marvel	marvel	NOUN
ftr-415	2439	10	)	)	PUNCT
ftr-415	2439	11	dissented	dissent	VERB
ftr-415	2439	12	,	,	PUNCT
ftr-415	2439	13	basically	basically	ADV
ftr-415	2439	14	on	on	ADP
ftr-415	2439	15	the	the	DET
ftr-415	2439	16	grounds	ground	NOUN
ftr-415	2439	17	that	that	SCONJ
ftr-415	2439	18	“	"	PUNCT
ftr-415	2439	19	shall	shall	AUX
ftr-415	2439	20	”	"	PUNCT
ftr-415	2439	21	means	mean	VERB
ftr-415	2439	22	“	"	PUNCT
ftr-415	2439	23	shall	shall	AUX
ftr-415	2439	24	”	"	PUNCT
ftr-415	2439	25	and	and	CCONJ
ftr-415	2439	26	“	"	PUNCT
ftr-415	2439	27	each	each	PRON
ftr-415	2439	28	”	"	PUNCT
ftr-415	2439	29	means	mean	VERB
ftr-415	2439	30	“	"	PUNCT
ftr-415	2439	31	each	each	PRON
ftr-415	2439	32	”	"	PUNCT
ftr-415	2439	33	and	and	CCONJ
ftr-415	2439	34	that	that	DET
ftr-415	2439	35	failure	failure	NOUN
ftr-415	2439	36	to	to	PART
ftr-415	2439	37	do	do	AUX
ftr-415	2439	38	what	what	PRON
ftr-415	2439	39	the	the	DET
ftr-415	2439	40	irs	irs	PROPN
ftr-415	2439	41	is	be	AUX
ftr-415	2439	42	directed	direct	VERB
ftr-415	2439	43	to	to	PART
ftr-415	2439	44	do	do	VERB
ftr-415	2439	45	must	must	AUX
ftr-415	2439	46	have	have	VERB
ftr-415	2439	47	consequences	consequence	NOUN
ftr-415	2439	48	,	,	PUNCT
ftr-415	2439	49	specifically	specifically	ADV
ftr-415	2439	50	,	,	PUNCT
ftr-415	2439	51	rendering	render	VERB
ftr-415	2439	52	the	the	DET
ftr-415	2439	53	deficiency	deficiency	NOUN
ftr-415	2439	54	notice	notice	NOUN
ftr-415	2439	55	invalid	invalid	ADJ
ftr-415	2439	56	.	.	PUNCT
ftr-415	2440	1	judge	judge	PROPN
ftr-415	2440	2	swift	swift	PROPN
ftr-415	2440	3	would	would	AUX
ftr-415	2440	4	have	have	AUX
ftr-415	2440	5	found	find	VERB
ftr-415	2440	6	the	the	DET
ftr-415	2440	7	notice	notice	NOUN
ftr-415	2440	8	valid	valid	ADJ
ftr-415	2440	9	but	but	CCONJ
ftr-415	2440	10	would	would	AUX
ftr-415	2440	11	have	have	AUX
ftr-415	2440	12	allowed	allow	VERB
ftr-415	2440	13	a	a	DET
ftr-415	2440	14	“	"	PUNCT
ftr-415	2440	15	reasonable	reasonable	ADJ
ftr-415	2440	16	extension	extension	NOUN
ftr-415	2440	17	”	"	PUNCT
ftr-415	2440	18	of	of	ADP
ftr-415	2440	19	time	time	NOUN
ftr-415	2440	20	to	to	PART
ftr-415	2440	21	file	file	VERB
ftr-415	2440	22	as	as	ADP
ftr-415	2440	23	the	the	DET
ftr-415	2440	24	consequence	consequence	NOUN
ftr-415	2440	25	of	of	ADP
ftr-415	2440	26	noncompliance	noncompliance	NOUN
ftr-415	2440	27	with	with	ADP
ftr-415	2440	28	§	§	PROPN
ftr-415	2440	29	3463(a	3463(a	NUM
ftr-415	2440	30	)	)	PUNCT
ftr-415	2440	31	of	of	ADP
ftr-415	2440	32	the	the	DET
ftr-415	2440	33	1998	1998	NUM
ftr-415	2440	34	act	act	NOUN
ftr-415	2440	35	and	and	CCONJ
ftr-415	2440	36	would	would	AUX
ftr-415	2440	37	have	have	AUX
ftr-415	2440	38	found	find	VERB
ftr-415	2440	39	the	the	DET
ftr-415	2440	40	petition	petition	NOUN
ftr-415	2440	41	timely	timely	ADV
ftr-415	2440	42	.	.	PUNCT
ftr-415	2441	1	judges	judge	NOUN
ftr-415	2441	2	foley	foley	PROPN
ftr-415	2441	3	and	and	CCONJ
ftr-415	2441	4	2003	2003	NUM
ftr-415	2441	5	]	]	PUNCT
ftr-415	2441	6	recent	recent	ADJ
ftr-415	2441	7	developments	development	NOUN
ftr-415	2441	8	in	in	ADP
ftr-415	2441	9	federal	federal	ADJ
ftr-415	2441	10	income	income	NOUN
ftr-415	2441	11	taxation	taxation	NOUN
ftr-415	2441	12	167	167	NUM
ftr-415	2441	13	colvin	colvin	NOUN
ftr-415	2441	14	would	would	AUX
ftr-415	2441	15	have	have	AUX
ftr-415	2441	16	found	find	VERB
ftr-415	2441	17	that	that	SCONJ
ftr-415	2441	18	the	the	DET
ftr-415	2441	19	deficiency	deficiency	NOUN
ftr-415	2441	20	notice	notice	NOUN
ftr-415	2441	21	was	be	AUX
ftr-415	2441	22	valid	valid	ADJ
ftr-415	2441	23	,	,	PUNCT
ftr-415	2441	24	but	but	CCONJ
ftr-415	2441	25	that	that	SCONJ
ftr-415	2441	26	there	there	PRON
ftr-415	2441	27	was	be	VERB
ftr-415	2441	28	no	no	DET
ftr-415	2441	29	outside	outside	ADJ
ftr-415	2441	30	date	date	NOUN
ftr-415	2441	31	for	for	ADP
ftr-415	2441	32	filing	file	VERB
ftr-415	2441	33	a	a	DET
ftr-415	2441	34	petition	petition	NOUN
ftr-415	2441	35	.	.	PUNCT
ftr-415	2442	1	a.	a.	PROPN
ftr-415	2442	2	affirmed	affirm	VERB
ftr-415	2442	3	by	by	ADP
ftr-415	2442	4	the	the	DET
ftr-415	2442	5	usually	usually	ADV
ftr-415	2442	6	taxpayer	taxpayer	NOUN
ftr-415	2442	7	-	-	PUNCT
ftr-415	2442	8	friendly	friendly	ADJ
ftr-415	2442	9	fifth	fifth	ADJ
ftr-415	2442	10	circuit	circuit	NOUN
ftr-415	2442	11	.	.	PUNCT
ftr-415	2443	1	rochelle	rochelle	PROPN
ftr-415	2443	2	v.	v.	PROPN
ftr-415	2443	3	commissioner	commissioner	PROPN
ftr-415	2443	4	,	,	PUNCT
ftr-415	2443	5	293	293	NUM
ftr-415	2443	6	f.3d	f.3d	NUM
ftr-415	2443	7	740	740	NUM
ftr-415	2443	8	,	,	PUNCT
ftr-415	2443	9	2002	2002	NUM
ftr-415	2443	10	-	-	SYM
ftr-415	2443	11	1	1	NUM
ftr-415	2443	12	u.s.t.c	u.s.t.c	PROPN
ftr-415	2443	13	.	.	PROPN
ftr-415	2443	14	¶50,447	¶50,447	NUM
ftr-415	2443	15	,	,	PUNCT
ftr-415	2443	16	89	89	NUM
ftr-415	2443	17	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2443	18	2002	2002	NUM
ftr-415	2443	19	-	-	SYM
ftr-415	2443	20	2787	2787	NUM
ftr-415	2443	21	(	(	PUNCT
ftr-415	2443	22	5th	5th	ADJ
ftr-415	2443	23	cir	cir	NOUN
ftr-415	2443	24	.	.	PUNCT
ftr-415	2444	1	6/4/02	6/4/02	NUM
ftr-415	2444	2	)	)	PUNCT
ftr-415	2444	3	.	.	PUNCT
ftr-415	2445	1	the	the	DET
ftr-415	2445	2	fifth	fifth	ADJ
ftr-415	2445	3	circuit	circuit	NOUN
ftr-415	2445	4	affirmed	affirm	VERB
ftr-415	2445	5	the	the	DET
ftr-415	2445	6	tax	tax	NOUN
ftr-415	2445	7	court	court	NOUN
ftr-415	2445	8	in	in	ADP
ftr-415	2445	9	a	a	DET
ftr-415	2445	10	one	one	NUM
ftr-415	2445	11	paragraph	paragraph	NOUN
ftr-415	2445	12	per	per	ADP
ftr-415	2445	13	curiam	curiam	NOUN
ftr-415	2445	14	opinion	opinion	NOUN
ftr-415	2445	15	endorsing	endorse	VERB
ftr-415	2445	16	judge	judge	PROPN
ftr-415	2445	17	vasquez	vasquez	PROPN
ftr-415	2445	18	’s	’s	PROPN
ftr-415	2445	19	majority	majority	NOUN
ftr-415	2445	20	opinion	opinion	NOUN
ftr-415	2445	21	.	.	PUNCT
ftr-415	2446	1	the	the	DET
ftr-415	2446	2	panel	panel	NOUN
ftr-415	2446	3	obviously	obviously	ADV
ftr-415	2446	4	did	do	AUX
ftr-415	2446	5	not	not	PART
ftr-415	2446	6	find	find	VERB
ftr-415	2446	7	the	the	DET
ftr-415	2446	8	issue	issue	NOUN
ftr-415	2446	9	as	as	ADV
ftr-415	2446	10	controversial	controversial	ADJ
ftr-415	2446	11	as	as	SCONJ
ftr-415	2446	12	did	do	VERB
ftr-415	2446	13	the	the	DET
ftr-415	2446	14	tax	tax	NOUN
ftr-415	2446	15	court	court	NOUN
ftr-415	2446	16	.	.	PUNCT
ftr-415	2447	1	2	2	X
ftr-415	2447	2	.	.	X
ftr-415	2447	3	the	the	DET
ftr-415	2447	4	irs	irs	PROPN
ftr-415	2447	5	relies	rely	VERB
ftr-415	2447	6	on	on	ADP
ftr-415	2447	7	postal	postal	ADJ
ftr-415	2447	8	service	service	NOUN
ftr-415	2447	9	form	form	NOUN
ftr-415	2447	10	s.	s.	PROPN
ftr-415	2447	11	clough	clough	PROPN
ftr-415	2447	12	v.	v.	PROPN
ftr-415	2447	13	commissioner	commissioner	PROPN
ftr-415	2447	14	,	,	PUNCT
ftr-415	2447	15	119	119	NUM
ftr-415	2447	16	t.c	t.c	PROPN
ftr-415	2447	17	.	.	PUNCT
ftr-415	2448	1	no	no	INTJ
ftr-415	2448	2	.	.	NOUN
ftr-415	2449	1	10	10	NUM
ftr-415	2449	2	(	(	PUNCT
ftr-415	2449	3	10/18/02	10/18/02	NUM
ftr-415	2449	4	)	)	PUNCT
ftr-415	2449	5	.	.	PUNCT
ftr-415	2450	1	the	the	DET
ftr-415	2450	2	taxpayer	taxpayer	NOUN
ftr-415	2450	3	’s	’s	PART
ftr-415	2450	4	petition	petition	NOUN
ftr-415	2450	5	was	be	AUX
ftr-415	2450	6	dismissed	dismiss	VERB
ftr-415	2450	7	as	as	ADV
ftr-415	2450	8	untimely	untimely	ADJ
ftr-415	2450	9	.	.	PUNCT
ftr-415	2451	1	where	where	SCONJ
ftr-415	2451	2	the	the	DET
ftr-415	2451	3	existence	existence	NOUN
ftr-415	2451	4	of	of	ADP
ftr-415	2451	5	the	the	DET
ftr-415	2451	6	notice	notice	NOUN
ftr-415	2451	7	of	of	ADP
ftr-415	2451	8	deficiency	deficiency	NOUN
ftr-415	2451	9	is	be	AUX
ftr-415	2451	10	not	not	PART
ftr-415	2451	11	disputed	dispute	VERB
ftr-415	2451	12	,	,	PUNCT
ftr-415	2451	13	postal	postal	ADJ
ftr-415	2451	14	service	service	NOUN
ftr-415	2451	15	form	form	NOUN
ftr-415	2451	16	3877	3877	NUM
ftr-415	2451	17	,	,	PUNCT
ftr-415	2451	18	acceptance	acceptance	NOUN
ftr-415	2451	19	of	of	ADP
ftr-415	2451	20	registered	register	VERB
ftr-415	2451	21	,	,	PUNCT
ftr-415	2451	22	insured	insure	VERB
ftr-415	2451	23	,	,	PUNCT
ftr-415	2451	24	c.o.d	c.o.d	PROPN
ftr-415	2451	25	.	.	PROPN
ftr-415	2451	26	,	,	PUNCT
ftr-415	2451	27	and	and	CCONJ
ftr-415	2451	28	certified	certified	ADJ
ftr-415	2451	29	mail	mail	NOUN
ftr-415	2451	30	,	,	PUNCT
ftr-415	2451	31	or	or	CCONJ
ftr-415	2451	32	its	its	PRON
ftr-415	2451	33	equivalent	equivalent	NOUN
ftr-415	2451	34	—	—	PUNCT
ftr-415	2451	35	a	a	DET
ftr-415	2451	36	certified	certified	ADJ
ftr-415	2451	37	mail	mail	NOUN
ftr-415	2451	38	list	list	NOUN
ftr-415	2451	39	—	—	PUNCT
ftr-415	2451	40	is	be	AUX
ftr-415	2451	41	direct	direct	ADJ
ftr-415	2451	42	documentary	documentary	NOUN
ftr-415	2451	43	evidence	evidence	NOUN
ftr-415	2451	44	of	of	ADP
ftr-415	2451	45	the	the	DET
ftr-415	2451	46	date	date	NOUN
ftr-415	2451	47	and	and	CCONJ
ftr-415	2451	48	fact	fact	NOUN
ftr-415	2451	49	of	of	ADP
ftr-415	2451	50	mailing	mail	VERB
ftr-415	2451	51	.	.	PUNCT
ftr-415	2452	1	exact	exact	ADJ
ftr-415	2452	2	compliance	compliance	NOUN
ftr-415	2452	3	raises	raise	VERB
ftr-415	2452	4	a	a	DET
ftr-415	2452	5	presumption	presumption	NOUN
ftr-415	2452	6	of	of	ADP
ftr-415	2452	7	official	official	ADJ
ftr-415	2452	8	regularity	regularity	NOUN
ftr-415	2452	9	in	in	ADP
ftr-415	2452	10	the	the	DET
ftr-415	2452	11	commissioner	commissioner	NOUN
ftr-415	2452	12	’s	’s	PART
ftr-415	2452	13	favor	favor	NOUN
ftr-415	2452	14	.	.	PUNCT
ftr-415	2453	1	e.	e.	PROPN
ftr-415	2453	2	statute	statute	PROPN
ftr-415	2453	3	of	of	ADP
ftr-415	2453	4	limitations	limitation	NOUN
ftr-415	2453	5	1	1	NUM
ftr-415	2453	6	.	.	PUNCT
ftr-415	2454	1	just	just	ADV
ftr-415	2454	2	where	where	SCONJ
ftr-415	2454	3	on	on	ADP
ftr-415	2454	4	the	the	DET
ftr-415	2454	5	return	return	NOUN
ftr-415	2454	6	do	do	AUX
ftr-415	2454	7	you	you	PRON
ftr-415	2454	8	find	find	VERB
ftr-415	2454	9	“	"	PUNCT
ftr-415	2454	10	gross	gross	ADJ
ftr-415	2454	11	income	income	NOUN
ftr-415	2454	12	”	"	PUNCT
ftr-415	2454	13	?	?	PUNCT
ftr-415	2455	1	harlan	harlan	PROPN
ftr-415	2455	2	v.	v.	PROPN
ftr-415	2455	3	commissioner	commissioner	PROPN
ftr-415	2455	4	,	,	PUNCT
ftr-415	2455	5	116	116	NUM
ftr-415	2455	6	t.c	t.c	PROPN
ftr-415	2455	7	.	.	PROPN
ftr-415	2455	8	31	31	NUM
ftr-415	2455	9	(	(	PUNCT
ftr-415	2455	10	1/17/01	1/17/01	NUM
ftr-415	2455	11	)	)	PUNCT
ftr-415	2455	12	.	.	PUNCT
ftr-415	2456	1	this	this	DET
ftr-415	2456	2	case	case	NOUN
ftr-415	2456	3	involved	involve	VERB
ftr-415	2456	4	the	the	DET
ftr-415	2456	5	calculation	calculation	NOUN
ftr-415	2456	6	of	of	ADP
ftr-415	2456	7	gross	gross	ADJ
ftr-415	2456	8	income	income	NOUN
ftr-415	2456	9	for	for	ADP
ftr-415	2456	10	purposes	purpose	NOUN
ftr-415	2456	11	of	of	ADP
ftr-415	2456	12	determining	determine	VERB
ftr-415	2456	13	whether	whether	SCONJ
ftr-415	2456	14	the	the	DET
ftr-415	2456	15	6	6	NUM
ftr-415	2456	16	-	-	PUNCT
ftr-415	2456	17	year	year	NOUN
ftr-415	2456	18	statute	statute	NOUN
ftr-415	2456	19	of	of	ADP
ftr-415	2456	20	limitations	limitation	NOUN
ftr-415	2456	21	in	in	ADP
ftr-415	2456	22	§	§	PROPN
ftr-415	2456	23	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-415	2456	24	)	)	PUNCT
ftr-415	2456	25	applied	apply	VERB
ftr-415	2456	26	.	.	PUNCT
ftr-415	2457	1	the	the	DET
ftr-415	2457	2	tax	tax	NOUN
ftr-415	2457	3	court	court	NOUN
ftr-415	2457	4	(	(	PUNCT
ftr-415	2457	5	judge	judge	PROPN
ftr-415	2457	6	chabot	chabot	PROPN
ftr-415	2457	7	)	)	PUNCT
ftr-415	2457	8	,	,	PUNCT
ftr-415	2457	9	in	in	ADP
ftr-415	2457	10	a	a	DET
ftr-415	2457	11	matter	matter	NOUN
ftr-415	2457	12	of	of	ADP
ftr-415	2457	13	first	first	ADJ
ftr-415	2457	14	impression	impression	NOUN
ftr-415	2457	15	,	,	PUNCT
ftr-415	2457	16	held	hold	VERB
ftr-415	2457	17	that	that	SCONJ
ftr-415	2457	18	pursuant	pursuant	NOUN
ftr-415	2457	19	to	to	ADP
ftr-415	2457	20	§	§	PROPN
ftr-415	2457	21	702(c	702(c	PROPN
ftr-415	2457	22	)	)	PUNCT
ftr-415	2457	23	the	the	DET
ftr-415	2457	24	gross	gross	ADJ
ftr-415	2457	25	income	income	NOUN
ftr-415	2457	26	of	of	ADP
ftr-415	2457	27	a	a	DET
ftr-415	2457	28	partner	partner	NOUN
ftr-415	2457	29	in	in	ADP
ftr-415	2457	30	a	a	DET
ftr-415	2457	31	partnership	partnership	NOUN
ftr-415	2457	32	(	(	PUNCT
ftr-415	2457	33	the	the	DET
ftr-415	2457	34	upper	upper	ADJ
ftr-415	2457	35	tier	tier	NOUN
ftr-415	2457	36	partnership	partnership	PROPN
ftr-415	2457	37	)	)	PUNCT
ftr-415	2457	38	that	that	PRON
ftr-415	2457	39	holds	hold	VERB
ftr-415	2457	40	an	an	DET
ftr-415	2457	41	interest	interest	NOUN
ftr-415	2457	42	in	in	ADP
ftr-415	2457	43	another	another	DET
ftr-415	2457	44	partnership	partnership	NOUN
ftr-415	2457	45	(	(	PUNCT
ftr-415	2457	46	the	the	DET
ftr-415	2457	47	lower	low	ADJ
ftr-415	2457	48	tier	tier	NOUN
ftr-415	2457	49	partnership	partnership	NOUN
ftr-415	2457	50	)	)	PUNCT
ftr-415	2457	51	includes	include	VERB
ftr-415	2457	52	the	the	DET
ftr-415	2457	53	upper	upper	ADJ
ftr-415	2457	54	tier	tier	NOUN
ftr-415	2457	55	partnership	partnership	NOUN
ftr-415	2457	56	’s	’s	PART
ftr-415	2457	57	distributive	distributive	ADJ
ftr-415	2457	58	share	share	NOUN
ftr-415	2457	59	of	of	ADP
ftr-415	2457	60	the	the	DET
ftr-415	2457	61	gross	gross	ADJ
ftr-415	2457	62	income	income	NOUN
ftr-415	2457	63	of	of	ADP
ftr-415	2457	64	the	the	DET
ftr-415	2457	65	lower	low	ADJ
ftr-415	2457	66	tier	tier	NOUN
ftr-415	2457	67	partnership	partnership	NOUN
ftr-415	2457	68	and	and	CCONJ
ftr-415	2457	69	not	not	PART
ftr-415	2457	70	merely	merely	ADV
ftr-415	2457	71	the	the	DET
ftr-415	2457	72	gross	gross	ADJ
ftr-415	2457	73	income	income	NOUN
ftr-415	2457	74	of	of	ADP
ftr-415	2457	75	the	the	DET
ftr-415	2457	76	upper	upper	ADJ
ftr-415	2457	77	tier	tier	NOUN
ftr-415	2457	78	partnership	partnership	NOUN
ftr-415	2457	79	.	.	PUNCT
ftr-415	2458	1	a.	a.	PROPN
ftr-415	2458	2	a.o.d	a.o.d	PROPN
ftr-415	2458	3	.	.	PROPN
ftr-415	2458	4	2002	2002	NUM
ftr-415	2458	5	-	-	SYM
ftr-415	2458	6	03	03	NUM
ftr-415	2458	7	(	(	PUNCT
ftr-415	2458	8	1/19/02	1/19/02	NUM
ftr-415	2458	9	)	)	PUNCT
ftr-415	2458	10	,	,	PUNCT
ftr-415	2458	11	2002	2002	NUM
ftr-415	2458	12	-	-	SYM
ftr-415	2458	13	7	7	NUM
ftr-415	2458	14	i.r.b	i.r.b	NOUN
ftr-415	2458	15	.	.	PUNCT
ftr-415	2459	1	496	496	NUM
ftr-415	2459	2	(	(	PUNCT
ftr-415	2459	3	3/14/02	3/14/02	NUM
ftr-415	2459	4	)	)	PUNCT
ftr-415	2459	5	.	.	PUNCT
ftr-415	2460	1	the	the	DET
ftr-415	2460	2	commissioner	commissioner	NOUN
ftr-415	2460	3	acquiesced	acquiesce	VERB
ftr-415	2460	4	in	in	ADP
ftr-415	2460	5	harlan	harlan	PROPN
ftr-415	2460	6	.	.	PROPN
ftr-415	2461	1	2	2	NUM
ftr-415	2461	2	.	.	X
ftr-415	2461	3	a	a	DET
ftr-415	2461	4	“	"	PUNCT
ftr-415	2461	5	not	not	PART
ftr-415	2461	6	so	so	ADV
ftr-415	2461	7	simple	simple	ADJ
ftr-415	2461	8	”	"	PUNCT
ftr-415	2461	9	application	application	NOUN
ftr-415	2461	10	of	of	ADP
ftr-415	2461	11	the	the	DET
ftr-415	2461	12	refund	refund	NOUN
ftr-415	2461	13	statute	statute	NOUN
ftr-415	2461	14	of	of	ADP
ftr-415	2461	15	limitations	limitation	NOUN
ftr-415	2461	16	.	.	PUNCT
ftr-415	2462	1	wertz	wertz	PROPN
ftr-415	2462	2	v.	v.	PROPN
ftr-415	2462	3	united	united	PROPN
ftr-415	2462	4	states	states	PROPN
ftr-415	2462	5	,	,	PUNCT
ftr-415	2462	6	51	51	NUM
ftr-415	2462	7	fed	fed	PROPN
ftr-415	2462	8	.	.	PUNCT
ftr-415	2463	1	cl	cl	NOUN
ftr-415	2463	2	.	.	PUNCT
ftr-415	2463	3	443	443	NUM
ftr-415	2463	4	,	,	PUNCT
ftr-415	2463	5	2002	2002	NUM
ftr-415	2463	6	-	-	SYM
ftr-415	2463	7	1	1	NUM
ftr-415	2463	8	u.s.t.c	u.s.t.c	PROPN
ftr-415	2463	9	.	.	PROPN
ftr-415	2463	10	¶50,192	¶50,192	NOUN
ftr-415	2463	11	,	,	PUNCT
ftr-415	2463	12	89	89	NUM
ftr-415	2463	13	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2463	14	2002	2002	NUM
ftr-415	2463	15	-	-	SYM
ftr-415	2463	16	491	491	NUM
ftr-415	2463	17	(	(	PUNCT
ftr-415	2463	18	1/9/02	1/9/02	NUM
ftr-415	2463	19	)	)	PUNCT
ftr-415	2463	20	.	.	PUNCT
ftr-415	2464	1	the	the	DET
ftr-415	2464	2	taxpayer	taxpayer	NOUN
ftr-415	2464	3	failed	fail	VERB
ftr-415	2464	4	to	to	PART
ftr-415	2464	5	file	file	VERB
ftr-415	2464	6	a	a	DET
ftr-415	2464	7	tax	tax	NOUN
ftr-415	2464	8	return	return	NOUN
ftr-415	2464	9	,	,	PUNCT
ftr-415	2464	10	but	but	CCONJ
ftr-415	2464	11	filed	file	VERB
ftr-415	2464	12	an	an	DET
ftr-415	2464	13	informal	informal	ADJ
ftr-415	2464	14	refund	refund	NOUN
ftr-415	2464	15	claim	claim	NOUN
ftr-415	2465	1	[	[	X
ftr-415	2465	2	for	for	ADP
ftr-415	2465	3	withheld	withhold	VERB
ftr-415	2465	4	taxes	taxis	NOUN
ftr-415	2465	5	]	]	X
ftr-415	2465	6	more	more	ADJ
ftr-415	2465	7	than	than	ADP
ftr-415	2465	8	2	2	NUM
ftr-415	2465	9	years	year	NOUN
ftr-415	2465	10	after	after	ADP
ftr-415	2465	11	the	the	DET
ftr-415	2465	12	return	return	NOUN
ftr-415	2465	13	’s	’s	PART
ftr-415	2465	14	due	due	ADJ
ftr-415	2465	15	date	date	NOUN
ftr-415	2465	16	but	but	CCONJ
ftr-415	2465	17	less	less	ADJ
ftr-415	2465	18	than	than	ADP
ftr-415	2465	19	3	3	NUM
ftr-415	2465	20	years	year	NOUN
ftr-415	2465	21	after	after	ADP
ftr-415	2465	22	the	the	DET
ftr-415	2465	23	due	due	ADJ
ftr-415	2465	24	date	date	NOUN
ftr-415	2465	25	;	;	PUNCT
ftr-415	2465	26	he	he	PRON
ftr-415	2465	27	filed	file	VERB
ftr-415	2465	28	a	a	DET
ftr-415	2465	29	tax	tax	NOUN
ftr-415	2465	30	return	return	NOUN
ftr-415	2465	31	claiming	claim	VERB
ftr-415	2465	32	the	the	DET
ftr-415	2465	33	refund	refund	NOUN
ftr-415	2465	34	more	more	ADJ
ftr-415	2465	35	than	than	ADP
ftr-415	2465	36	3	3	NUM
ftr-415	2465	37	years	year	NOUN
ftr-415	2465	38	after	after	ADP
ftr-415	2465	39	the	the	DET
ftr-415	2465	40	due	due	ADJ
ftr-415	2465	41	date	date	NOUN
ftr-415	2465	42	.	.	PUNCT
ftr-415	2466	1	the	the	DET
ftr-415	2466	2	court	court	NOUN
ftr-415	2466	3	held	hold	VERB
ftr-415	2466	4	that	that	SCONJ
ftr-415	2466	5	the	the	DET
ftr-415	2466	6	claim	claim	NOUN
ftr-415	2466	7	was	be	AUX
ftr-415	2466	8	untimely	untimely	ADV
ftr-415	2466	9	under	under	ADP
ftr-415	2466	10	§	§	PROPN
ftr-415	2466	11	6511	6511	NUM
ftr-415	2466	12	.	.	PUNCT
ftr-415	2467	1	the	the	DET
ftr-415	2467	2	late	late	ADV
ftr-415	2467	3	-	-	PUNCT
ftr-415	2467	4	filed	file	VERB
ftr-415	2467	5	tax	tax	NOUN
ftr-415	2467	6	return	return	NOUN
ftr-415	2467	7	did	do	AUX
ftr-415	2467	8	not	not	PART
ftr-415	2467	9	relate	relate	VERB
ftr-415	2467	10	back	back	ADV
ftr-415	2467	11	in	in	ADP
ftr-415	2467	12	time	time	NOUN
ftr-415	2467	13	to	to	ADP
ftr-415	2467	14	the	the	DET
ftr-415	2467	15	date	date	NOUN
ftr-415	2467	16	of	of	ADP
ftr-415	2467	17	an	an	DET
ftr-415	2467	18	untimely	untimely	ADJ
ftr-415	2467	19	informal	informal	ADJ
ftr-415	2467	20	claim	claim	NOUN
ftr-415	2467	21	,	,	PUNCT
ftr-415	2467	22	so	so	SCONJ
ftr-415	2467	23	as	as	SCONJ
ftr-415	2467	24	to	to	PART
ftr-415	2467	25	permit	permit	VERB
ftr-415	2467	26	the	the	DET
ftr-415	2467	27	3	3	NUM
ftr-415	2467	28	-	-	PUNCT
ftr-415	2467	29	year	year	NOUN
ftr-415	2467	30	look	look	VERB
ftr-415	2467	31	-	-	PUNCT
ftr-415	2467	32	back	back	NOUN
ftr-415	2467	33	rule	rule	NOUN
ftr-415	2467	34	of	of	ADP
ftr-415	2467	35	§	§	PROPN
ftr-415	2467	36	6511(b)(2)(a	6511(b)(2)(a	NUM
ftr-415	2467	37	)	)	PUNCT
ftr-415	2467	38	to	to	PART
ftr-415	2467	39	permit	permit	VERB
ftr-415	2467	40	a	a	DET
ftr-415	2467	41	refund	refund	NOUN
ftr-415	2467	42	otherwise	otherwise	ADV
ftr-415	2467	43	barred	bar	VERB
ftr-415	2467	44	by	by	ADP
ftr-415	2467	45	the	the	DET
ftr-415	2467	46	2year	2year	NUM
ftr-415	2467	47	look	look	VERB
ftr-415	2467	48	-	-	PUNCT
ftr-415	2467	49	back	back	NOUN
ftr-415	2467	50	rule	rule	NOUN
ftr-415	2467	51	of	of	ADP
ftr-415	2467	52	§	§	PROPN
ftr-415	2467	53	6511(a	6511(a	NUM
ftr-415	2467	54	)	)	PUNCT
ftr-415	2467	55	.	.	PUNCT
ftr-415	2468	1	3	3	X
ftr-415	2468	2	.	.	X
ftr-415	2468	3	maybe	maybe	ADV
ftr-415	2468	4	the	the	DET
ftr-415	2468	5	irs	irs	PROPN
ftr-415	2468	6	should	should	AUX
ftr-415	2468	7	have	have	AUX
ftr-415	2468	8	accepted	accept	VERB
ftr-415	2468	9	the	the	DET
ftr-415	2468	10	check	check	NOUN
ftr-415	2468	11	for	for	ADP
ftr-415	2468	12	taxes	taxis	NOUN
ftr-415	2468	13	and	and	CCONJ
ftr-415	2468	14	let	let	VERB
ftr-415	2468	15	the	the	DET
ftr-415	2468	16	interest	interest	NOUN
ftr-415	2468	17	and	and	CCONJ
ftr-415	2468	18	penalty	penalty	NOUN
ftr-415	2468	19	go	go	VERB
ftr-415	2468	20	.	.	PUNCT
ftr-415	2469	1	hoffman	hoffman	PROPN
ftr-415	2469	2	v.	v.	PROPN
ftr-415	2469	3	commissioner	commissioner	PROPN
ftr-415	2469	4	,	,	PUNCT
ftr-415	2469	5	119	119	NUM
ftr-415	2469	6	t.c	t.c	PROPN
ftr-415	2469	7	.	.	PROPN
ftr-415	2469	8	140	140	NUM
ftr-415	2469	9	(	(	PUNCT
ftr-415	2469	10	9/24/02	9/24/02	NUM
ftr-415	2469	11	)	)	PUNCT
ftr-415	2469	12	.	.	PUNCT
ftr-415	2470	1	the	the	DET
ftr-415	2470	2	taxpayers	taxpayer	NOUN
ftr-415	2470	3	were	be	AUX
ftr-415	2470	4	partners	partner	NOUN
ftr-415	2470	5	in	in	ADP
ftr-415	2470	6	two	two	NUM
ftr-415	2470	7	partnerships	partnership	NOUN
ftr-415	2470	8	in	in	ADP
ftr-415	2470	9	which	which	PRON
ftr-415	2470	10	they	they	PRON
ftr-415	2470	11	did	do	AUX
ftr-415	2470	12	not	not	PART
ftr-415	2470	13	materially	materially	ADV
ftr-415	2470	14	participate	participate	VERB
ftr-415	2470	15	.	.	PUNCT
ftr-415	2471	1	they	they	PRON
ftr-415	2471	2	filed	file	VERB
ftr-415	2471	3	a	a	DET
ftr-415	2471	4	timely	timely	ADJ
ftr-415	2471	5	return	return	NOUN
ftr-415	2471	6	for	for	ADP
ftr-415	2471	7	1990	1990	NUM
ftr-415	2471	8	based	base	VERB
ftr-415	2471	9	on	on	ADP
ftr-415	2471	10	information	information	NOUN
ftr-415	2471	11	returns	return	NOUN
ftr-415	2471	12	from	from	ADP
ftr-415	2471	13	the	the	DET
ftr-415	2471	14	partnerships	partnership	NOUN
ftr-415	2471	15	.	.	PUNCT
ftr-415	2472	1	in	in	ADP
ftr-415	2472	2	1998	1998	NUM
ftr-415	2472	3	,	,	PUNCT
ftr-415	2472	4	after	after	SCONJ
ftr-415	2472	5	the	the	DET
ftr-415	2472	6	3	3	NUM
ftr-415	2472	7	-	-	PUNCT
ftr-415	2472	8	year	year	NOUN
ftr-415	2472	9	statute	statute	NOUN
ftr-415	2472	10	of	of	ADP
ftr-415	2472	11	limitations	limitation	NOUN
ftr-415	2472	12	had	have	AUX
ftr-415	2472	13	expired	expire	VERB
ftr-415	2472	14	,	,	PUNCT
ftr-415	2472	15	and	and	CCONJ
ftr-415	2472	16	2	2	NUM
ftr-415	2472	17	days	day	NOUN
ftr-415	2472	18	before	before	SCONJ
ftr-415	2472	19	the	the	DET
ftr-415	2472	20	6	6	NUM
ftr-415	2472	21	-	-	PUNCT
ftr-415	2472	22	year	year	NOUN
ftr-415	2472	23	statute	statute	NOUN
ftr-415	2472	24	of	of	ADP
ftr-415	2472	25	limitations	limitation	NOUN
ftr-415	2472	26	expired	expire	VERB
ftr-415	2472	27	,	,	PUNCT
ftr-415	2472	28	they	they	PRON
ftr-415	2472	29	filed	file	VERB
ftr-415	2472	30	an	an	DET
ftr-415	2472	31	amended	amend	VERB
ftr-415	2472	32	return	return	NOUN
ftr-415	2472	33	reporting	report	VERB
ftr-415	2472	34	additional	additional	ADJ
ftr-415	2472	35	income	income	NOUN
ftr-415	2472	36	from	from	ADP
ftr-415	2472	37	the	the	DET
ftr-415	2472	38	partnership	partnership	NOUN
ftr-415	2472	39	and	and	CCONJ
ftr-415	2472	40	paid	pay	VERB
ftr-415	2472	41	the	the	DET
ftr-415	2472	42	additional	additional	ADJ
ftr-415	2472	43	tax	tax	NOUN
ftr-415	2472	44	.	.	PUNCT
ftr-415	2473	1	the	the	DET
ftr-415	2473	2	commissioner	commissioner	NOUN
ftr-415	2473	3	proceeded	proceed	VERB
ftr-415	2473	4	to	to	PART
ftr-415	2473	5	assess	assess	VERB
ftr-415	2473	6	penalties	penalty	NOUN
ftr-415	2473	7	and	and	CCONJ
ftr-415	2473	8	interest	interest	NOUN
ftr-415	2473	9	in	in	ADP
ftr-415	2473	10	addition	addition	NOUN
ftr-415	2473	11	to	to	ADP
ftr-415	2473	12	the	the	DET
ftr-415	2473	13	tax	tax	NOUN
ftr-415	2473	14	.	.	PUNCT
ftr-415	2474	1	in	in	ADP
ftr-415	2474	2	a	a	DET
ftr-415	2474	3	§	§	PROPN
ftr-415	2474	4	6330	6330	NUM
ftr-415	2474	5	due	due	ADJ
ftr-415	2474	6	process	process	NOUN
ftr-415	2474	7	hearing	hearing	NOUN
ftr-415	2474	8	,	,	PUNCT
ftr-415	2474	9	the	the	DET
ftr-415	2474	10	taxpayers	taxpayer	NOUN
ftr-415	2474	11	raised	raise	VERB
ftr-415	2474	12	the	the	DET
ftr-415	2474	13	statute	statute	NOUN
ftr-415	2474	14	of	of	ADP
ftr-415	2474	15	limitations	limitation	NOUN
ftr-415	2474	16	as	as	ADP
ftr-415	2474	17	a	a	DET
ftr-415	2474	18	bar	bar	NOUN
ftr-415	2474	19	on	on	ADP
ftr-415	2474	20	lien	lien	NOUN
ftr-415	2474	21	and	and	CCONJ
ftr-415	2474	22	levy	levy	NOUN
ftr-415	2474	23	,	,	PUNCT
ftr-415	2474	24	and	and	CCONJ
ftr-415	2474	25	sought	seek	VERB
ftr-415	2474	26	a	a	DET
ftr-415	2474	27	refund	refund	NOUN
ftr-415	2474	28	of	of	ADP
ftr-415	2474	29	the	the	DET
ftr-415	2474	30	tax	tax	NOUN
ftr-415	2474	31	paid	pay	VERB
ftr-415	2474	32	,	,	PUNCT
ftr-415	2474	33	but	but	CCONJ
ftr-415	2474	34	the	the	DET
ftr-415	2474	35	commissioner	commissioner	NOUN
ftr-415	2474	36	determined	determine	VERB
ftr-415	2474	37	that	that	SCONJ
ftr-415	2474	38	the	the	DET
ftr-415	2474	39	6	6	NUM
ftr-415	2474	40	-	-	PUNCT
ftr-415	2474	41	year	year	NOUN
ftr-415	2474	42	statute	statute	NOUN
ftr-415	2474	43	of	of	ADP
ftr-415	2474	44	limitations	limitation	NOUN
ftr-415	2474	45	applied	apply	VERB
ftr-415	2474	46	.	.	PUNCT
ftr-415	2475	1	the	the	DET
ftr-415	2475	2	tax	tax	NOUN
ftr-415	2475	3	court	court	NOUN
ftr-415	2475	4	(	(	PUNCT
ftr-415	2475	5	judge	judge	PROPN
ftr-415	2475	6	laro	laro	PROPN
ftr-415	2475	7	)	)	PUNCT
ftr-415	2475	8	applied	apply	VERB
ftr-415	2475	9	the	the	DET
ftr-415	2475	10	special	special	ADJ
ftr-415	2475	11	definition	definition	NOUN
ftr-415	2475	12	of	of	ADP
ftr-415	2475	13	gross	gross	ADJ
ftr-415	2475	14	168	168	NUM
ftr-415	2475	15	florida	florida	PROPN
ftr-415	2475	16	tax	tax	NOUN
ftr-415	2475	17	review	review	NOUN
ftr-415	2476	1	[	[	X
ftr-415	2476	2	vol.6	vol.6	NUM
ftr-415	2476	3	:	:	PUNCT
ftr-415	2476	4	si	si	ADJ
ftr-415	2476	5	income	income	NOUN
ftr-415	2476	6	of	of	ADP
ftr-415	2476	7	a	a	DET
ftr-415	2476	8	trade	trade	NOUN
ftr-415	2476	9	or	or	CCONJ
ftr-415	2476	10	business	business	NOUN
ftr-415	2476	11	in	in	ADP
ftr-415	2476	12	§	§	PROPN
ftr-415	2476	13	6501(e)(1)(a)(i	6501(e)(1)(a)(i	PROPN
ftr-415	2476	14	)	)	PUNCT
ftr-415	2476	15	,	,	PUNCT
ftr-415	2476	16	which	which	PRON
ftr-415	2476	17	provides	provide	VERB
ftr-415	2476	18	that	that	PRON
ftr-415	2476	19	for	for	ADP
ftr-415	2476	20	a	a	DET
ftr-415	2476	21	trade	trade	NOUN
ftr-415	2476	22	or	or	CCONJ
ftr-415	2476	23	business	business	NOUN
ftr-415	2476	24	“	"	PUNCT
ftr-415	2476	25	gross	gross	ADJ
ftr-415	2476	26	income	income	NOUN
ftr-415	2476	27	”	"	PUNCT
ftr-415	2476	28	includes	include	VERB
ftr-415	2476	29	the	the	DET
ftr-415	2476	30	total	total	NOUN
ftr-415	2476	31	of	of	ADP
ftr-415	2476	32	the	the	DET
ftr-415	2476	33	amounts	amount	NOUN
ftr-415	2476	34	received	receive	VERB
ftr-415	2476	35	or	or	CCONJ
ftr-415	2476	36	accrued	accrue	VERB
ftr-415	2476	37	from	from	ADP
ftr-415	2476	38	the	the	DET
ftr-415	2476	39	sale	sale	NOUN
ftr-415	2476	40	of	of	ADP
ftr-415	2476	41	goods	good	NOUN
ftr-415	2476	42	or	or	CCONJ
ftr-415	2476	43	services	service	NOUN
ftr-415	2476	44	before	before	ADP
ftr-415	2476	45	diminution	diminution	NOUN
ftr-415	2476	46	by	by	ADP
ftr-415	2476	47	the	the	DET
ftr-415	2476	48	cost	cost	NOUN
ftr-415	2476	49	of	of	ADP
ftr-415	2476	50	those	those	DET
ftr-415	2476	51	sales	sale	NOUN
ftr-415	2476	52	or	or	CCONJ
ftr-415	2476	53	services	service	NOUN
ftr-415	2476	54	.	.	PUNCT
ftr-415	2477	1	judge	judge	PROPN
ftr-415	2477	2	laro	laro	PROPN
ftr-415	2477	3	saw	see	VERB
ftr-415	2477	4	no	no	DET
ftr-415	2477	5	reason	reason	NOUN
ftr-415	2477	6	to	to	PART
ftr-415	2477	7	limit	limit	VERB
ftr-415	2477	8	the	the	DET
ftr-415	2477	9	previously	previously	ADV
ftr-415	2477	10	established	establish	VERB
ftr-415	2477	11	application	application	NOUN
ftr-415	2477	12	of	of	ADP
ftr-415	2477	13	this	this	DET
ftr-415	2477	14	principle	principle	NOUN
ftr-415	2477	15	to	to	ADP
ftr-415	2477	16	partnerships	partnership	NOUN
ftr-415	2477	17	to	to	ADP
ftr-415	2477	18	cases	case	NOUN
ftr-415	2477	19	in	in	ADP
ftr-415	2477	20	which	which	PRON
ftr-415	2477	21	the	the	DET
ftr-415	2477	22	partners	partner	NOUN
ftr-415	2477	23	had	have	AUX
ftr-415	2477	24	materially	materially	ADV
ftr-415	2477	25	participated	participate	VERB
ftr-415	2477	26	.	.	PUNCT
ftr-415	2478	1	thus	thus	ADV
ftr-415	2478	2	,	,	PUNCT
ftr-415	2478	3	because	because	SCONJ
ftr-415	2478	4	the	the	DET
ftr-415	2478	5	commissioner	commissioner	NOUN
ftr-415	2478	6	failed	fail	VERB
ftr-415	2478	7	to	to	PART
ftr-415	2478	8	introduce	introduce	VERB
ftr-415	2478	9	any	any	DET
ftr-415	2478	10	evidence	evidence	NOUN
ftr-415	2478	11	regarding	regard	VERB
ftr-415	2478	12	the	the	DET
ftr-415	2478	13	partnerships	partnership	NOUN
ftr-415	2478	14	’	'	PUNCT
ftr-415	2478	15	gross	gross	ADJ
ftr-415	2478	16	income	income	NOUN
ftr-415	2478	17	,	,	PUNCT
ftr-415	2478	18	the	the	DET
ftr-415	2478	19	“	"	PUNCT
ftr-415	2478	20	gross	gross	ADJ
ftr-415	2478	21	income	income	NOUN
ftr-415	2478	22	stated	state	VERB
ftr-415	2478	23	in	in	ADP
ftr-415	2478	24	the	the	DET
ftr-415	2478	25	return	return	NOUN
ftr-415	2478	26	”	"	PUNCT
ftr-415	2478	27	was	be	AUX
ftr-415	2478	28	determined	determine	VERB
ftr-415	2478	29	by	by	ADP
ftr-415	2478	30	reference	reference	NOUN
ftr-415	2478	31	to	to	ADP
ftr-415	2478	32	the	the	DET
ftr-415	2478	33	partnerships	partnership	NOUN
ftr-415	2478	34	’	'	PUNCT
ftr-415	2478	35	information	information	NOUN
ftr-415	2478	36	returns	return	NOUN
ftr-415	2478	37	,	,	PUNCT
ftr-415	2478	38	and	and	CCONJ
ftr-415	2478	39	the	the	DET
ftr-415	2478	40	6	6	NUM
ftr-415	2478	41	-	-	PUNCT
ftr-415	2478	42	year	year	NOUN
ftr-415	2478	43	period	period	NOUN
ftr-415	2478	44	of	of	ADP
ftr-415	2478	45	limitations	limitation	NOUN
ftr-415	2478	46	was	be	AUX
ftr-415	2478	47	inapplicable	inapplicable	ADJ
ftr-415	2478	48	and	and	CCONJ
ftr-415	2478	49	,	,	PUNCT
ftr-415	2478	50	therefore	therefore	ADV
ftr-415	2478	51	,	,	PUNCT
ftr-415	2478	52	the	the	DET
ftr-415	2478	53	assessment	assessment	NOUN
ftr-415	2478	54	was	be	AUX
ftr-415	2478	55	untimely	untimely	ADJ
ftr-415	2478	56	.	.	PUNCT
ftr-415	2479	1	4	4	X
ftr-415	2479	2	.	.	X
ftr-415	2479	3	even	even	ADV
ftr-415	2479	4	the	the	DET
ftr-415	2479	5	governm	governm	PROPN
ftr-415	2479	6	ent	ent	PROPN
ftr-415	2479	7	said	say	VERB
ftr-415	2479	8	the	the	DET
ftr-415	2479	9	taxpayer	taxpayer	NOUN
ftr-415	2479	10	was	be	AUX
ftr-415	2479	11	right	right	ADJ
ftr-415	2479	12	.	.	PUNCT
ftr-415	2480	1	omohundro	omohundro	PROPN
ftr-415	2480	2	v.	v.	ADP
ftr-415	2480	3	united	united	PROPN
ftr-415	2480	4	states	states	PROPN
ftr-415	2480	5	,	,	PUNCT
ftr-415	2480	6	300	300	NUM
ftr-415	2480	7	f.3d	f.3d	NUM
ftr-415	2480	8	1065	1065	NUM
ftr-415	2480	9	,	,	PUNCT
ftr-415	2480	10	2002	2002	NUM
ftr-415	2480	11	-	-	SYM
ftr-415	2480	12	2	2	NUM
ftr-415	2480	13	u.s.t.c	u.s.t.c	PROPN
ftr-415	2480	14	.	.	PROPN
ftr-415	2480	15	¶	¶	PROPN
ftr-415	2480	16	50,590	50,590	NUM
ftr-415	2480	17	,	,	PUNCT
ftr-415	2480	18	90	90	NUM
ftr-415	2480	19	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2480	20	2002	2002	NUM
ftr-415	2480	21	-	-	SYM
ftr-415	2480	22	5860	5860	NUM
ftr-415	2480	23	(	(	PUNCT
ftr-415	2480	24	9th	9th	ADJ
ftr-415	2480	25	cir	cir	NOUN
ftr-415	2480	26	.	.	PUNCT
ftr-415	2481	1	8/19/02	8/19/02	NUM
ftr-415	2481	2	)	)	PUNCT
ftr-415	2481	3	.	.	PUNCT
ftr-415	2482	1	the	the	DET
ftr-415	2482	2	ninth	ninth	ADJ
ftr-415	2482	3	circuit	circuit	NOUN
ftr-415	2482	4	followed	follow	VERB
ftr-415	2482	5	rev	rev	PROPN
ftr-415	2482	6	.	.	PROPN
ftr-415	2482	7	rul	rul	PROPN
ftr-415	2482	8	.	.	PUNCT
ftr-415	2483	1	76	76	NUM
ftr-415	2483	2	-	-	SYM
ftr-415	2483	3	511	511	NUM
ftr-415	2483	4	,	,	PUNCT
ftr-415	2483	5	1976	1976	NUM
ftr-415	2483	6	-	-	SYM
ftr-415	2483	7	2	2	NUM
ftr-415	2483	8	c.b	c.b	PROPN
ftr-415	2483	9	.	.	PROPN
ftr-415	2483	10	428	428	NUM
ftr-415	2483	11	,	,	PUNCT
ftr-415	2483	12	holding	hold	VERB
ftr-415	2483	13	that	that	SCONJ
ftr-415	2483	14	under	under	ADP
ftr-415	2483	15	§	§	PROPN
ftr-415	2483	16	6511(a	6511(a	NUM
ftr-415	2483	17	)	)	PUNCT
ftr-415	2484	1	a	a	DET
ftr-415	2484	2	refund	refund	NOUN
ftr-415	2484	3	claim	claim	NOUN
ftr-415	2484	4	is	be	AUX
ftr-415	2484	5	timely	timely	ADJ
ftr-415	2484	6	if	if	SCONJ
ftr-415	2484	7	it	it	PRON
ftr-415	2484	8	is	be	AUX
ftr-415	2484	9	filed	file	VERB
ftr-415	2484	10	within	within	ADP
ftr-415	2484	11	3	3	NUM
ftr-415	2484	12	years	year	NOUN
ftr-415	2484	13	from	from	ADP
ftr-415	2484	14	the	the	DET
ftr-415	2484	15	date	date	NOUN
ftr-415	2484	16	the	the	DET
ftr-415	2484	17	income	income	NOUN
ftr-415	2484	18	tax	tax	NOUN
ftr-415	2484	19	return	return	NOUN
ftr-415	2484	20	was	be	AUX
ftr-415	2484	21	filed	file	VERB
ftr-415	2484	22	,	,	PUNCT
ftr-415	2484	23	regardless	regardless	ADV
ftr-415	2484	24	of	of	ADP
ftr-415	2484	25	when	when	SCONJ
ftr-415	2484	26	the	the	DET
ftr-415	2484	27	return	return	NOUN
ftr-415	2484	28	is	be	AUX
ftr-415	2484	29	filed	file	VERB
ftr-415	2484	30	,	,	PUNCT
ftr-415	2484	31	and	and	CCONJ
ftr-415	2484	32	overruled	overrule	VERB
ftr-415	2484	33	its	its	PRON
ftr-415	2484	34	prior	prior	ADJ
ftr-415	2484	35	decision	decision	NOUN
ftr-415	2484	36	to	to	ADP
ftr-415	2484	37	the	the	DET
ftr-415	2484	38	contrary	contrary	NOUN
ftr-415	2484	39	in	in	ADP
ftr-415	2484	40	miller	miller	PROPN
ftr-415	2484	41	v.	v.	PROPN
ftr-415	2484	42	united	united	PROPN
ftr-415	2484	43	states	states	PROPN
ftr-415	2484	44	,	,	PUNCT
ftr-415	2484	45	38	38	NUM
ftr-415	2484	46	f.3d	f.3d	NUM
ftr-415	2484	47	473	473	NUM
ftr-415	2484	48	(	(	PUNCT
ftr-415	2484	49	9th	9th	ADJ
ftr-415	2484	50	cir	cir	NOUN
ftr-415	2484	51	.	.	PROPN
ftr-415	2484	52	1974	1974	NUM
ftr-415	2484	53	)	)	PUNCT
ftr-415	2484	54	.	.	PUNCT
ftr-415	2485	1	[	[	X
ftr-415	2485	2	note	note	NOUN
ftr-415	2485	3	,	,	PUNCT
ftr-415	2485	4	however	however	ADV
ftr-415	2485	5	,	,	PUNCT
ftr-415	2485	6	that	that	SCONJ
ftr-415	2485	7	the	the	DET
ftr-415	2485	8	amount	amount	NOUN
ftr-415	2485	9	of	of	ADP
ftr-415	2485	10	the	the	DET
ftr-415	2485	11	refund	refund	NOUN
ftr-415	2485	12	continues	continue	VERB
ftr-415	2485	13	to	to	PART
ftr-415	2485	14	be	be	AUX
ftr-415	2485	15	limited	limit	VERB
ftr-415	2485	16	by	by	ADP
ftr-415	2485	17	the	the	DET
ftr-415	2485	18	3	3	NUM
ftr-415	2485	19	-	-	PUNCT
ftr-415	2485	20	year	year	NOUN
ftr-415	2485	21	look	look	VERB
ftr-415	2485	22	-	-	PUNCT
ftr-415	2485	23	back	back	NOUN
ftr-415	2485	24	rule	rule	NOUN
ftr-415	2485	25	in	in	ADP
ftr-415	2485	26	§	§	PROPN
ftr-415	2485	27	6511(b)(2	6511(b)(2	NOUN
ftr-415	2485	28	)	)	PUNCT
ftr-415	2485	29	.	.	PUNCT
ftr-415	2485	30	]	]	PUNCT
ftr-415	2486	1	5	5	X
ftr-415	2486	2	.	.	X
ftr-415	2486	3	the	the	DET
ftr-415	2486	4	eighth	eighth	ADJ
ftr-415	2486	5	circuit	circuit	NOUN
ftr-415	2486	6	rejects	reject	VERB
ftr-415	2486	7	a	a	DET
ftr-415	2486	8	30	30	NUM
ftr-415	2486	9	-	-	PUNCT
ftr-415	2486	10	year	year	NOUN
ftr-415	2486	11	-	-	PUNCT
ftr-415	2486	12	old	old	ADJ
ftr-415	2486	13	revenue	revenue	NOUN
ftr-415	2486	14	ruling	ruling	NOUN
ftr-415	2486	15	.	.	PUNCT
ftr-415	2487	1	kaffenberger	kaffenberger	NOUN
ftr-415	2487	2	v.	v.	PROPN
ftr-415	2487	3	united	united	PROPN
ftr-415	2487	4	states	states	PROPN
ftr-415	2487	5	,	,	PUNCT
ftr-415	2487	6	314	314	NUM
ftr-415	2487	7	f.3d	f.3d	NUM
ftr-415	2487	8	944	944	NUM
ftr-415	2487	9	,	,	PUNCT
ftr-415	2487	10	2003	2003	NUM
ftr-415	2487	11	-	-	SYM
ftr-415	2487	12	1	1	NUM
ftr-415	2487	13	u.s.t.c	u.s.t.c	PROPN
ftr-415	2487	14	.	.	PROPN
ftr-415	2487	15	¶50,164	¶50,164	PROPN
ftr-415	2487	16	,	,	PUNCT
ftr-415	2487	17	91	91	NUM
ftr-415	2487	18	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2487	19	2003	2003	NUM
ftr-415	2487	20	-	-	SYM
ftr-415	2487	21	374	374	NUM
ftr-415	2487	22	(	(	PUNCT
ftr-415	2487	23	8th	8th	ADJ
ftr-415	2487	24	cir	cir	NOUN
ftr-415	2487	25	.	.	PUNCT
ftr-415	2487	26	1/3/03	1/3/03	NUM
ftr-415	2487	27	)	)	PUNCT
ftr-415	2487	28	.	.	PUNCT
ftr-415	2488	1	section	section	NOUN
ftr-415	2488	2	6532(a	6532(a	NOUN
ftr-415	2488	3	)	)	PUNCT
ftr-415	2488	4	allows	allow	VERB
ftr-415	2488	5	the	the	DET
ftr-415	2488	6	irs	irs	PROPN
ftr-415	2488	7	to	to	PART
ftr-415	2488	8	agree	agree	VERB
ftr-415	2488	9	to	to	ADP
ftr-415	2488	10	an	an	DET
ftr-415	2488	11	extension	extension	NOUN
ftr-415	2488	12	of	of	ADP
ftr-415	2488	13	time	time	NOUN
ftr-415	2488	14	[	[	X
ftr-415	2488	15	beyond	beyond	ADP
ftr-415	2488	16	the	the	DET
ftr-415	2488	17	normal	normal	ADJ
ftr-415	2488	18	2	2	NUM
ftr-415	2488	19	-	-	PUNCT
ftr-415	2488	20	year	year	NOUN
ftr-415	2488	21	period	period	NOUN
ftr-415	2488	22	of	of	ADP
ftr-415	2488	23	limitations	limitation	NOUN
ftr-415	2488	24	]	]	PUNCT
ftr-415	2488	25	for	for	ADP
ftr-415	2488	26	filing	file	VERB
ftr-415	2488	27	a	a	DET
ftr-415	2488	28	refund	refund	NOUN
ftr-415	2488	29	suit	suit	NOUN
ftr-415	2488	30	.	.	PUNCT
ftr-415	2489	1	in	in	ADP
ftr-415	2489	2	rev	rev	PROPN
ftr-415	2489	3	.	.	PROPN
ftr-415	2489	4	rul	rul	NOUN
ftr-415	2489	5	.	.	PUNCT
ftr-415	2490	1	71	71	NUM
ftr-415	2490	2	-	-	SYM
ftr-415	2490	3	57	57	NUM
ftr-415	2490	4	,	,	PUNCT
ftr-415	2490	5	1971	1971	NUM
ftr-415	2490	6	-	-	SYM
ftr-415	2490	7	1	1	NUM
ftr-415	2490	8	c.b	c.b	PROPN
ftr-415	2490	9	.	.	PROPN
ftr-415	2490	10	405	405	NUM
ftr-415	2490	11	,	,	PUNCT
ftr-415	2490	12	the	the	DET
ftr-415	2490	13	irs	irs	PROPN
ftr-415	2490	14	ruled	rule	VERB
ftr-415	2490	15	that	that	SCONJ
ftr-415	2490	16	such	such	DET
ftr-415	2490	17	an	an	DET
ftr-415	2490	18	agreement	agreement	NOUN
ftr-415	2490	19	was	be	AUX
ftr-415	2490	20	valid	valid	ADJ
ftr-415	2490	21	only	only	ADV
ftr-415	2490	22	if	if	SCONJ
ftr-415	2490	23	the	the	DET
ftr-415	2490	24	agreement	agreement	NOUN
ftr-415	2490	25	was	be	AUX
ftr-415	2490	26	executed	execute	VERB
ftr-415	2490	27	before	before	SCONJ
ftr-415	2490	28	the	the	DET
ftr-415	2490	29	statutory	statutory	ADJ
ftr-415	2490	30	time	time	NOUN
ftr-415	2490	31	expired	expire	VERB
ftr-415	2490	32	.	.	PUNCT
ftr-415	2491	1	the	the	DET
ftr-415	2491	2	court	court	PROPN
ftr-415	2491	3	of	of	ADP
ftr-415	2491	4	appeals	appeals	PROPN
ftr-415	2491	5	held	hold	VERB
ftr-415	2491	6	that	that	SCONJ
ftr-415	2491	7	rev	rev	VERB
ftr-415	2491	8	.	.	PROPN
ftr-415	2491	9	rul	rul	NOUN
ftr-415	2491	10	.	.	PUNCT
ftr-415	2492	1	71	71	NUM
ftr-415	2492	2	-	-	SYM
ftr-415	2492	3	57	57	NUM
ftr-415	2492	4	misconstrues	misconstrue	VERB
ftr-415	2492	5	§	§	PROPN
ftr-415	2492	6	6532(a)(2	6532(a)(2	NOUN
ftr-415	2492	7	)	)	PUNCT
ftr-415	2492	8	,	,	PUNCT
ftr-415	2492	9	and	and	CCONJ
ftr-415	2492	10	that	that	SCONJ
ftr-415	2492	11	an	an	DET
ftr-415	2492	12	agreement	agreement	NOUN
ftr-415	2492	13	to	to	PART
ftr-415	2492	14	extend	extend	VERB
ftr-415	2492	15	the	the	DET
ftr-415	2492	16	statute	statute	NOUN
ftr-415	2492	17	of	of	ADP
ftr-415	2492	18	limitations	limitation	NOUN
ftr-415	2492	19	executed	execute	VERB
ftr-415	2492	20	by	by	ADP
ftr-415	2492	21	the	the	DET
ftr-415	2492	22	irs	irs	PROPN
ftr-415	2492	23	after	after	SCONJ
ftr-415	2492	24	it	it	PRON
ftr-415	2492	25	had	have	AUX
ftr-415	2492	26	expired	expire	VERB
ftr-415	2492	27	was	be	AUX
ftr-415	2492	28	valid	valid	ADJ
ftr-415	2492	29	.	.	PUNCT
ftr-415	2493	1	the	the	DET
ftr-415	2493	2	court	court	NOUN
ftr-415	2493	3	reasoned	reason	VERB
ftr-415	2493	4	that	that	SCONJ
ftr-415	2493	5	§	§	PROPN
ftr-415	2493	6	6501	6501	NUM
ftr-415	2493	7	,	,	PUNCT
ftr-415	2493	8	the	the	DET
ftr-415	2493	9	provision	provision	NOUN
ftr-415	2493	10	limiting	limit	VERB
ftr-415	2493	11	the	the	DET
ftr-415	2493	12	period	period	NOUN
ftr-415	2493	13	for	for	SCONJ
ftr-415	2493	14	the	the	DET
ftr-415	2493	15	irs	irs	PROPN
ftr-415	2493	16	to	to	PART
ftr-415	2493	17	assess	assess	VERB
ftr-415	2493	18	taxes	taxis	NOUN
ftr-415	2493	19	,	,	PUNCT
ftr-415	2493	20	allows	allow	VERB
ftr-415	2493	21	the	the	DET
ftr-415	2493	22	period	period	NOUN
ftr-415	2493	23	to	to	PART
ftr-415	2493	24	be	be	AUX
ftr-415	2493	25	extended	extend	VERB
ftr-415	2493	26	“	"	PUNCT
ftr-415	2493	27	by	by	ADP
ftr-415	2493	28	subsequent	subsequent	ADJ
ftr-415	2493	29	agreements	agreement	NOUN
ftr-415	2493	30	in	in	ADP
ftr-415	2493	31	writing	writing	NOUN
ftr-415	2493	32	made	make	VERB
ftr-415	2493	33	before	before	ADP
ftr-415	2493	34	the	the	DET
ftr-415	2493	35	expiration	expiration	NOUN
ftr-415	2493	36	of	of	ADP
ftr-415	2493	37	the	the	DET
ftr-415	2493	38	period	period	NOUN
ftr-415	2493	39	previously	previously	ADV
ftr-415	2493	40	agreed	agree	VERB
ftr-415	2493	41	upon	upon	SCONJ
ftr-415	2493	42	,	,	PUNCT
ftr-415	2493	43	”	"	PUNCT
ftr-415	2493	44	but	but	CCONJ
ftr-415	2493	45	that	that	SCONJ
ftr-415	2493	46	§	§	PROPN
ftr-415	2493	47	6532(a)(2	6532(a)(2	NOUN
ftr-415	2493	48	)	)	PUNCT
ftr-415	2493	49	contains	contain	VERB
ftr-415	2493	50	no	no	DET
ftr-415	2493	51	such	such	ADJ
ftr-415	2493	52	language	language	NOUN
ftr-415	2493	53	;	;	PUNCT
ftr-415	2493	54	and	and	CCONJ
ftr-415	2493	55	the	the	DET
ftr-415	2493	56	inference	inference	NOUN
ftr-415	2493	57	,	,	PUNCT
ftr-415	2493	58	therefore	therefore	ADV
ftr-415	2493	59	,	,	PUNCT
ftr-415	2493	60	is	be	AUX
ftr-415	2493	61	that	that	SCONJ
ftr-415	2493	62	the	the	DET
ftr-415	2493	63	agreement	agreement	NOUN
ftr-415	2493	64	need	need	AUX
ftr-415	2493	65	not	not	PART
ftr-415	2493	66	be	be	AUX
ftr-415	2493	67	entered	enter	VERB
ftr-415	2493	68	into	into	ADP
ftr-415	2493	69	before	before	SCONJ
ftr-415	2493	70	the	the	DET
ftr-415	2493	71	period	period	NOUN
ftr-415	2493	72	expires	expire	VERB
ftr-415	2493	73	because	because	SCONJ
ftr-415	2493	74	“	"	PUNCT
ftr-415	2493	75	to	to	PART
ftr-415	2493	76	do	do	AUX
ftr-415	2493	77	so	so	ADV
ftr-415	2493	78	renders	render	VERB
ftr-415	2493	79	the	the	DET
ftr-415	2493	80	above	above	ADV
ftr-415	2493	81	quoted	quote	VERB
ftr-415	2493	82	portion	portion	NOUN
ftr-415	2493	83	of	of	ADP
ftr-415	2493	84	§	§	PROPN
ftr-415	2493	85	6501	6501	NUM
ftr-415	2493	86	‘	'	PUNCT
ftr-415	2493	87	insignificant	insignificant	ADJ
ftr-415	2493	88	,	,	PUNCT
ftr-415	2493	89	if	if	SCONJ
ftr-415	2493	90	not	not	PART
ftr-415	2493	91	wholly	wholly	ADV
ftr-415	2493	92	superfluous	superfluous	ADJ
ftr-415	2493	93	.	.	PUNCT
ftr-415	2493	94	’	'	PUNCT
ftr-415	2493	95	”	"	PUNCT
ftr-415	2493	96	6	6	NUM
ftr-415	2493	97	.	.	PUNCT
ftr-415	2494	1	brosi	brosi	PROPN
ftr-415	2494	2	v.	v.	PROPN
ftr-415	2494	3	commissioner	commissioner	PROPN
ftr-415	2494	4	,	,	PUNCT
ftr-415	2494	5	120	120	NUM
ftr-415	2494	6	t.c	t.c	PROPN
ftr-415	2494	7	.	.	PUNCT
ftr-415	2495	1	no	no	INTJ
ftr-415	2495	2	.	.	NOUN
ftr-415	2495	3	2	2	NUM
ftr-415	2495	4	(	(	PUNCT
ftr-415	2495	5	1/13/03	1/13/03	NUM
ftr-415	2495	6	)	)	PUNCT
ftr-415	2495	7	.	.	PUNCT
ftr-415	2496	1	tolling	tolling	NOUN
ftr-415	2496	2	of	of	ADP
ftr-415	2496	3	the	the	DET
ftr-415	2496	4	statute	statute	NOUN
ftr-415	2496	5	of	of	ADP
ftr-415	2496	6	limitations	limitation	NOUN
ftr-415	2496	7	under	under	ADP
ftr-415	2496	8	§	§	PROPN
ftr-415	2496	9	6511(h	6511(h	PART
ftr-415	2496	10	)	)	PUNCT
ftr-415	2496	11	is	be	AUX
ftr-415	2496	12	not	not	PART
ftr-415	2496	13	available	available	ADJ
ftr-415	2496	14	to	to	ADP
ftr-415	2496	15	a	a	DET
ftr-415	2496	16	taxpayer	taxpayer	NOUN
ftr-415	2496	17	who	who	PRON
ftr-415	2496	18	serves	serve	VERB
ftr-415	2496	19	as	as	ADP
ftr-415	2496	20	a	a	DET
ftr-415	2496	21	“	"	PUNCT
ftr-415	2496	22	care	care	NOUN
ftr-415	2496	23	-	-	PUNCT
ftr-415	2496	24	giver	giver	NOUN
ftr-415	2496	25	”	"	PUNCT
ftr-415	2496	26	to	to	ADP
ftr-415	2496	27	a	a	DET
ftr-415	2496	28	relative	relative	NOUN
ftr-415	2496	29	;	;	PUNCT
ftr-415	2496	30	it	it	PRON
ftr-415	2496	31	applies	apply	VERB
ftr-415	2496	32	only	only	ADV
ftr-415	2496	33	in	in	ADP
ftr-415	2496	34	the	the	DET
ftr-415	2496	35	case	case	NOUN
ftr-415	2496	36	of	of	ADP
ftr-415	2496	37	a	a	DET
ftr-415	2496	38	serious	serious	ADJ
ftr-415	2496	39	mental	mental	ADJ
ftr-415	2496	40	or	or	CCONJ
ftr-415	2496	41	physical	physical	ADJ
ftr-415	2496	42	disability	disability	NOUN
ftr-415	2496	43	of	of	ADP
ftr-415	2496	44	the	the	DET
ftr-415	2496	45	individual	individual	ADJ
ftr-415	2496	46	taxpayer	taxpayer	NOUN
ftr-415	2496	47	seeking	seek	VERB
ftr-415	2496	48	relief	relief	NOUN
ftr-415	2496	49	.	.	PUNCT
ftr-415	2497	1	f.	f.	PROPN
ftr-415	2497	2	liens	lien	NOUN
ftr-415	2497	3	and	and	CCONJ
ftr-415	2497	4	collections	collection	NOUN
ftr-415	2497	5	1	1	NUM
ftr-415	2497	6	.	.	PUNCT
ftr-415	2497	7	due	due	ADJ
ftr-415	2497	8	process	process	NOUN
ftr-415	2497	9	.	.	PUNCT
ftr-415	2498	1	downing	down	VERB
ftr-415	2498	2	v.	v.	ADP
ftr-415	2498	3	commissioner	commissioner	NOUN
ftr-415	2498	4	,	,	PUNCT
ftr-415	2498	5	118	118	NUM
ftr-415	2498	6	t.c	t.c	PROPN
ftr-415	2498	7	.	.	PROPN
ftr-415	2498	8	22	22	NUM
ftr-415	2498	9	(	(	PUNCT
ftr-415	2498	10	1/7/02	1/7/02	NUM
ftr-415	2498	11	)	)	PUNCT
ftr-415	2498	12	.	.	PUNCT
ftr-415	2499	1	the	the	DET
ftr-415	2499	2	tax	tax	NOUN
ftr-415	2499	3	court	court	NOUN
ftr-415	2499	4	has	have	VERB
ftr-415	2499	5	jurisdiction	jurisdiction	NOUN
ftr-415	2499	6	under	under	ADP
ftr-415	2499	7	§	§	PROPN
ftr-415	2499	8	6330(d	6330(d	NOUN
ftr-415	2499	9	)	)	PUNCT
ftr-415	2499	10	to	to	PART
ftr-415	2499	11	review	review	VERB
ftr-415	2499	12	the	the	DET
ftr-415	2499	13	commissioner	commissioner	NOUN
ftr-415	2499	14	’s	’s	PART
ftr-415	2499	15	determination	determination	NOUN
ftr-415	2499	16	to	to	PART
ftr-415	2499	17	levy	levy	VERB
ftr-415	2499	18	to	to	PART
ftr-415	2499	19	satisfy	satisfy	VERB
ftr-415	2499	20	an	an	DET
ftr-415	2499	21	addition	addition	NOUN
ftr-415	2499	22	to	to	ADP
ftr-415	2499	23	tax	tax	NOUN
ftr-415	2499	24	under	under	ADP
ftr-415	2499	25	§	§	PROPN
ftr-415	2499	26	6651(a)(2	6651(a)(2	NOUN
ftr-415	2499	27	)	)	PUNCT
ftr-415	2499	28	for	for	ADP
ftr-415	2499	29	failure	failure	NOUN
ftr-415	2499	30	to	to	PART
ftr-415	2499	31	pay	pay	VERB
ftr-415	2499	32	the	the	DET
ftr-415	2499	33	tax	tax	NOUN
ftr-415	2499	34	shown	show	VERB
ftr-415	2499	35	as	as	ADP
ftr-415	2499	36	due	due	ADJ
ftr-415	2499	37	on	on	ADP
ftr-415	2499	38	the	the	DET
ftr-415	2499	39	return	return	NOUN
ftr-415	2499	40	.	.	PUNCT
ftr-415	2500	1	making	make	VERB
ftr-415	2500	2	an	an	DET
ftr-415	2500	3	inadequate	inadequate	ADJ
ftr-415	2500	4	offer	offer	NOUN
ftr-415	2500	5	in	in	ADP
ftr-415	2500	6	compromise	compromise	NOUN
ftr-415	2500	7	along	along	ADP
ftr-415	2500	8	with	with	ADP
ftr-415	2500	9	the	the	DET
ftr-415	2500	10	tax	tax	NOUN
ftr-415	2500	11	return	return	NOUN
ftr-415	2500	12	was	be	AUX
ftr-415	2500	13	not	not	PART
ftr-415	2500	14	reasonable	reasonable	ADJ
ftr-415	2500	15	cause	cause	NOUN
ftr-415	2500	16	for	for	ADP
ftr-415	2500	17	failure	failure	NOUN
ftr-415	2500	18	to	to	PART
ftr-415	2500	19	pay	pay	VERB
ftr-415	2500	20	.	.	PUNCT
ftr-415	2501	1	2	2	X
ftr-415	2501	2	.	.	X
ftr-415	2501	3	t.d	t.d	PROPN
ftr-415	2501	4	.	.	PROPN
ftr-415	2501	5	8979	8979	NUM
ftr-415	2501	6	,	,	PUNCT
ftr-415	2501	7	notice	notice	NOUN
ftr-415	2501	8	and	and	CCONJ
ftr-415	2501	9	opportunity	opportunity	NOUN
ftr-415	2501	10	for	for	ADP
ftr-415	2501	11	hearing	hear	VERB
ftr-415	2501	12	upon	upon	SCONJ
ftr-415	2501	13	filing	filing	NOUN
ftr-415	2501	14	of	of	ADP
ftr-415	2501	15	notice	notice	NOUN
ftr-415	2501	16	of	of	ADP
ftr-415	2501	17	lien	lien	NOUN
ftr-415	2501	18	,	,	PUNCT
ftr-415	2501	19	67	67	NUM
ftr-415	2501	20	f.r	f.r	NOUN
ftr-415	2501	21	.	.	NOUN
ftr-415	2501	22	2558	2558	NUM
ftr-415	2501	23	(	(	PUNCT
ftr-415	2501	24	1/18/02	1/18/02	NUM
ftr-415	2501	25	)	)	PUNCT
ftr-415	2501	26	,	,	PUNCT
ftr-415	2501	27	and	and	CCONJ
ftr-415	2501	28	t.d	t.d	PROPN
ftr-415	2501	29	.	.	PROPN
ftr-415	2501	30	8980	8980	NUM
ftr-415	2501	31	,	,	PUNCT
ftr-415	2501	32	notice	notice	NOUN
ftr-415	2501	33	and	and	CCONJ
ftr-415	2501	34	opportunity	opportunity	NOUN
ftr-415	2501	35	for	for	ADP
ftr-415	2501	36	hearing	hear	VERB
ftr-415	2501	37	before	before	ADP
ftr-415	2501	38	levy	levy	NOUN
ftr-415	2501	39	,	,	PUNCT
ftr-415	2502	1	67	67	NUM
ftr-415	2502	2	f.r	f.r	NOUN
ftr-415	2502	3	.	.	NOUN
ftr-415	2502	4	2549	2549	NUM
ftr-415	2502	5	(	(	PUNCT
ftr-415	2502	6	1/18/02	1/18/02	NUM
ftr-415	2502	7	)	)	PUNCT
ftr-415	2502	8	.	.	PUNCT
ftr-415	2503	1	the	the	DET
ftr-415	2503	2	irs	irs	PROPN
ftr-415	2503	3	has	have	AUX
ftr-415	2503	4	promulgated	promulgate	VERB
ftr-415	2503	5	final	final	ADJ
ftr-415	2503	6	regulations	regulation	NOUN
ftr-415	2503	7	on	on	ADP
ftr-415	2503	8	the	the	DET
ftr-415	2503	9	right	right	NOUN
ftr-415	2503	10	to	to	ADP
ftr-415	2503	11	a	a	DET
ftr-415	2503	12	collection	collection	NOUN
ftr-415	2503	13	due	due	ADJ
ftr-415	2503	14	process	process	NOUN
ftr-415	2503	15	hearing	hearing	NOUN
ftr-415	2503	16	following	follow	VERB
ftr-415	2503	17	a	a	DET
ftr-415	2503	18	lien	lien	NOUN
ftr-415	2503	19	2003	2003	NUM
ftr-415	2503	20	]	]	PUNCT
ftr-415	2503	21	recent	recent	ADJ
ftr-415	2503	22	developments	development	NOUN
ftr-415	2503	23	in	in	ADP
ftr-415	2503	24	federal	federal	ADJ
ftr-415	2503	25	income	income	NOUN
ftr-415	2503	26	taxation	taxation	NOUN
ftr-415	2503	27	169	169	NUM
ftr-415	2503	28	filing	filing	NOUN
ftr-415	2503	29	under	under	ADP
ftr-415	2503	30	§	§	PROPN
ftr-415	2503	31	6320	6320	NUM
ftr-415	2503	32	and	and	CCONJ
ftr-415	2503	33	on	on	ADP
ftr-415	2503	34	the	the	DET
ftr-415	2503	35	right	right	NOUN
ftr-415	2503	36	to	to	ADP
ftr-415	2503	37	a	a	DET
ftr-415	2503	38	similar	similar	ADJ
ftr-415	2503	39	hearing	hearing	NOUN
ftr-415	2503	40	before	before	ADP
ftr-415	2503	41	levy	levy	NOUN
ftr-415	2503	42	under	under	ADP
ftr-415	2503	43	§	§	PROPN
ftr-415	2503	44	6330	6330	NUM
ftr-415	2503	45	.	.	PUNCT
ftr-415	2504	1	3	3	X
ftr-415	2504	2	.	.	X
ftr-415	2504	3	have	have	AUX
ftr-415	2504	4	due	due	ADJ
ftr-415	2504	5	process	process	NOUN
ftr-415	2504	6	hearings	hearing	NOUN
ftr-415	2504	7	become	become	VERB
ftr-415	2504	8	the	the	DET
ftr-415	2504	9	playground	playground	NOUN
ftr-415	2504	10	of	of	ADP
ftr-415	2504	11	frivolity	frivolity	NOUN
ftr-415	2504	12	?	?	PUNCT
ftr-415	2505	1	nestor	nestor	PROPN
ftr-415	2505	2	v.	v.	PROPN
ftr-415	2505	3	commissioner	commissioner	PROPN
ftr-415	2505	4	,	,	PUNCT
ftr-415	2505	5	118	118	NUM
ftr-415	2505	6	t.c	t.c	PROPN
ftr-415	2505	7	.	.	PROPN
ftr-415	2505	8	162	162	NUM
ftr-415	2505	9	(	(	PUNCT
ftr-415	2505	10	2/19/02	2/19/02	NUM
ftr-415	2505	11	)	)	PUNCT
ftr-415	2505	12	(	(	PUNCT
ftr-415	2505	13	8	8	NUM
ftr-415	2505	14	-	-	SYM
ftr-415	2505	15	6	6	NUM
ftr-415	2505	16	-	-	PUNCT
ftr-415	2505	17	2	2	NUM
ftr-415	2505	18	)	)	PUNCT
ftr-415	2505	19	.	.	PUNCT
ftr-415	2506	1	judge	judge	PROPN
ftr-415	2506	2	colvin	colvin	PROPN
ftr-415	2506	3	,	,	PUNCT
ftr-415	2506	4	writing	write	VERB
ftr-415	2506	5	for	for	ADP
ftr-415	2506	6	the	the	DET
ftr-415	2506	7	majority	majority	NOUN
ftr-415	2506	8	,	,	PUNCT
ftr-415	2506	9	held	hold	VERB
ftr-415	2506	10	the	the	DET
ftr-415	2506	11	taxpayer	taxpayer	NOUN
ftr-415	2506	12	[	[	X
ftr-415	2506	13	who	who	PRON
ftr-415	2506	14	was	be	AUX
ftr-415	2506	15	described	describe	VERB
ftr-415	2506	16	in	in	ADP
ftr-415	2506	17	a	a	DET
ftr-415	2506	18	concurring	concur	VERB
ftr-415	2506	19	opinion	opinion	NOUN
ftr-415	2506	20	as	as	ADP
ftr-415	2506	21	a	a	DET
ftr-415	2506	22	“	"	PUNCT
ftr-415	2506	23	flagrant	flagrant	ADJ
ftr-415	2506	24	tax	tax	NOUN
ftr-415	2506	25	protestor	protestor	NOUN
ftr-415	2506	26	”	"	PUNCT
ftr-415	2506	27	]	]	PUNCT
ftr-415	2506	28	was	be	AUX
ftr-415	2506	29	not	not	PART
ftr-415	2506	30	improperly	improperly	ADV
ftr-415	2506	31	precluded	preclude	VERB
ftr-415	2506	32	from	from	ADP
ftr-415	2506	33	challenging	challenge	VERB
ftr-415	2506	34	his	his	PRON
ftr-415	2506	35	underlying	underlie	VERB
ftr-415	2506	36	tax	tax	NOUN
ftr-415	2506	37	liability	liability	NOUN
ftr-415	2506	38	—	—	PUNCT
ftr-415	2506	39	on	on	ADP
ftr-415	2506	40	the	the	DET
ftr-415	2506	41	grounds	ground	NOUN
ftr-415	2506	42	that	that	SCONJ
ftr-415	2506	43	the	the	DET
ftr-415	2506	44	deficiency	deficiency	NOUN
ftr-415	2506	45	notices	notice	VERB
ftr-415	2506	46	he	he	PRON
ftr-415	2506	47	received	receive	VERB
ftr-415	2506	48	were	be	AUX
ftr-415	2506	49	invalid	invalid	ADJ
ftr-415	2506	50	because	because	SCONJ
ftr-415	2506	51	they	they	PRON
ftr-415	2506	52	were	be	AUX
ftr-415	2506	53	not	not	PART
ftr-415	2506	54	prepared	prepared	ADJ
ftr-415	2506	55	or	or	CCONJ
ftr-415	2506	56	issued	issue	VERB
ftr-415	2506	57	by	by	ADP
ftr-415	2506	58	the	the	DET
ftr-415	2506	59	secretary	secretary	NOUN
ftr-415	2506	60	and	and	CCONJ
ftr-415	2506	61	because	because	SCONJ
ftr-415	2506	62	the	the	DET
ftr-415	2506	63	director	director	NOUN
ftr-415	2506	64	of	of	ADP
ftr-415	2506	65	the	the	DET
ftr-415	2506	66	service	service	NOUN
ftr-415	2506	67	center	center	NOUN
ftr-415	2506	68	who	who	PRON
ftr-415	2506	69	prepared	prepare	VERB
ftr-415	2506	70	and	and	CCONJ
ftr-415	2506	71	issued	issue	VERB
ftr-415	2506	72	them	they	PRON
ftr-415	2506	73	did	do	AUX
ftr-415	2506	74	not	not	PART
ftr-415	2506	75	give	give	VERB
ftr-415	2506	76	petitioner	petitioner	NOUN
ftr-415	2506	77	a	a	DET
ftr-415	2506	78	copy	copy	NOUN
ftr-415	2506	79	of	of	ADP
ftr-415	2506	80	the	the	DET
ftr-415	2506	81	delegation	delegation	NOUN
ftr-415	2506	82	order	order	NOUN
ftr-415	2506	83	—	—	PUNCT
ftr-415	2506	84	in	in	ADP
ftr-415	2506	85	a	a	DET
ftr-415	2506	86	§	§	PROPN
ftr-415	2506	87	6330	6330	NUM
ftr-415	2506	88	hearing	hearing	NOUN
ftr-415	2506	89	.	.	PUNCT
ftr-415	2507	1	section	section	NOUN
ftr-415	2507	2	6330(c)(2)(b	6330(c)(2)(b	PROPN
ftr-415	2507	3	)	)	PUNCT
ftr-415	2507	4	barred	bar	VERB
ftr-415	2507	5	the	the	DET
ftr-415	2507	6	taxpayer	taxpayer	NOUN
ftr-415	2507	7	from	from	ADP
ftr-415	2507	8	contesting	contest	VERB
ftr-415	2507	9	the	the	DET
ftr-415	2507	10	liability	liability	NOUN
ftr-415	2507	11	at	at	ADP
ftr-415	2507	12	the	the	DET
ftr-415	2507	13	hearing	hearing	NOUN
ftr-415	2507	14	because	because	SCONJ
ftr-415	2507	15	he	he	PRON
ftr-415	2507	16	[	[	X
ftr-415	2507	17	concededly	concededly	ADV
ftr-415	2507	18	]	]	PUNCT
ftr-415	2507	19	received	receive	VERB
ftr-415	2507	20	the	the	DET
ftr-415	2507	21	deficiency	deficiency	NOUN
ftr-415	2507	22	notices	notice	NOUN
ftr-415	2507	23	.	.	PUNCT
ftr-415	2508	1	the	the	DET
ftr-415	2508	2	court	court	NOUN
ftr-415	2508	3	further	far	ADV
ftr-415	2508	4	held	hold	VERB
ftr-415	2508	5	that	that	SCONJ
ftr-415	2508	6	§	§	PROPN
ftr-415	2508	7	6203	6203	NUM
ftr-415	2508	8	(	(	PUNCT
ftr-415	2508	9	second	second	ADJ
ftr-415	2508	10	sentence	sentence	NOUN
ftr-415	2508	11	)	)	PUNCT
ftr-415	2508	12	,	,	PUNCT
ftr-415	2508	13	which	which	PRON
ftr-415	2508	14	requires	require	VERB
ftr-415	2508	15	that	that	SCONJ
ftr-415	2508	16	a	a	DET
ftr-415	2508	17	copy	copy	NOUN
ftr-415	2508	18	of	of	ADP
ftr-415	2508	19	the	the	DET
ftr-415	2508	20	record	record	NOUN
ftr-415	2508	21	of	of	ADP
ftr-415	2508	22	assessment	assessment	NOUN
ftr-415	2508	23	be	be	AUX
ftr-415	2508	24	delivered	deliver	VERB
ftr-415	2508	25	upon	upon	SCONJ
ftr-415	2508	26	demand	demand	NOUN
ftr-415	2508	27	,	,	PUNCT
ftr-415	2508	28	did	do	AUX
ftr-415	2508	29	not	not	PART
ftr-415	2508	30	entitle	entitle	VERB
ftr-415	2508	31	the	the	DET
ftr-415	2508	32	taxpayer	taxpayer	NOUN
ftr-415	2508	33	to	to	PART
ftr-415	2508	34	receive	receive	VERB
ftr-415	2508	35	or	or	CCONJ
ftr-415	2508	36	be	be	AUX
ftr-415	2508	37	shown	show	VERB
ftr-415	2508	38	all	all	PRON
ftr-415	2508	39	of	of	ADP
ftr-415	2508	40	the	the	DET
ftr-415	2508	41	documentation	documentation	NOUN
ftr-415	2508	42	relating	relate	VERB
ftr-415	2508	43	to	to	ADP
ftr-415	2508	44	the	the	DET
ftr-415	2508	45	assessment	assessment	NOUN
ftr-415	2508	46	at	at	ADP
ftr-415	2508	47	the	the	DET
ftr-415	2508	48	hearing	hearing	NOUN
ftr-415	2508	49	,	,	PUNCT
ftr-415	2508	50	and	and	CCONJ
ftr-415	2508	51	the	the	DET
ftr-415	2508	52	taxpayer	taxpayer	NOUN
ftr-415	2508	53	was	be	AUX
ftr-415	2508	54	not	not	PART
ftr-415	2508	55	prejudiced	prejudice	VERB
ftr-415	2508	56	by	by	ADP
ftr-415	2508	57	the	the	DET
ftr-415	2508	58	fact	fact	NOUN
ftr-415	2508	59	that	that	SCONJ
ftr-415	2508	60	he	he	PRON
ftr-415	2508	61	received	receive	VERB
ftr-415	2508	62	copies	copy	NOUN
ftr-415	2508	63	of	of	ADP
ftr-415	2508	64	the	the	DET
ftr-415	2508	65	forms	form	NOUN
ftr-415	2508	66	4340	4340	NUM
ftr-415	2508	67	after	after	ADP
ftr-415	2508	68	the	the	DET
ftr-415	2508	69	§	§	PROPN
ftr-415	2508	70	6330	6330	NUM
ftr-415	2508	71	hearing	hearing	NOUN
ftr-415	2508	72	.	.	PUNCT
ftr-415	2509	1	the	the	DET
ftr-415	2509	2	taxpayer	taxpayer	NOUN
ftr-415	2509	3	’s	’s	PART
ftr-415	2509	4	other	other	ADJ
ftr-415	2509	5	arguments	argument	NOUN
ftr-415	2509	6	were	be	AUX
ftr-415	2509	7	“	"	PUNCT
ftr-415	2509	8	frivolous	frivolous	ADJ
ftr-415	2509	9	.	.	PUNCT
ftr-415	2509	10	”	"	PUNCT
ftr-415	2509	11	!	!	PUNCT
ftr-415	2510	1	judge	judge	PROPN
ftr-415	2510	2	swift	swift	PROPN
ftr-415	2510	3	’s	’s	PART
ftr-415	2510	4	concurring	concur	VERB
ftr-415	2510	5	opinion	opinion	NOUN
ftr-415	2510	6	noted	note	VERB
ftr-415	2510	7	that	that	SCONJ
ftr-415	2510	8	the	the	DET
ftr-415	2510	9	majority	majority	NOUN
ftr-415	2510	10	opinion	opinion	NOUN
ftr-415	2510	11	should	should	AUX
ftr-415	2510	12	not	not	PART
ftr-415	2510	13	be	be	AUX
ftr-415	2510	14	construed	construe	VERB
ftr-415	2510	15	to	to	PART
ftr-415	2510	16	permit	permit	VERB
ftr-415	2510	17	the	the	DET
ftr-415	2510	18	commissioner	commissioner	NOUN
ftr-415	2510	19	to	to	PART
ftr-415	2510	20	withhold	withhold	VERB
ftr-415	2510	21	computerized	computerized	ADJ
ftr-415	2510	22	transcripts	transcript	NOUN
ftr-415	2510	23	of	of	ADP
ftr-415	2510	24	account	account	NOUN
ftr-415	2510	25	or	or	CCONJ
ftr-415	2510	26	form	form	NOUN
ftr-415	2510	27	4340	4340	NUM
ftr-415	2510	28	.	.	PUNCT
ftr-415	2511	1	in	in	ADP
ftr-415	2511	2	response	response	NOUN
ftr-415	2511	3	to	to	PART
ftr-415	2511	4	judge	judge	VERB
ftr-415	2511	5	foley	foley	PROPN
ftr-415	2511	6	’s	’s	PART
ftr-415	2511	7	dissent	dissent	NOUN
ftr-415	2511	8	,	,	PUNCT
ftr-415	2511	9	infra	infra	NOUN
ftr-415	2511	10	,	,	PUNCT
ftr-415	2511	11	he	he	PRON
ftr-415	2511	12	would	would	AUX
ftr-415	2511	13	have	have	AUX
ftr-415	2511	14	held	hold	VERB
ftr-415	2511	15	that	that	SCONJ
ftr-415	2511	16	“	"	PUNCT
ftr-415	2511	17	tax	tax	NOUN
ftr-415	2511	18	protester	protester	NOUN
ftr-415	2511	19	issues	issue	NOUN
ftr-415	2511	20	[	[	X
ftr-415	2511	21	]	]	X
ftr-415	2511	22	need	need	AUX
ftr-415	2511	23	not	not	PART
ftr-415	2511	24	be	be	AUX
ftr-415	2511	25	considered	consider	VERB
ftr-415	2511	26	by	by	ADP
ftr-415	2511	27	appeals	appeal	NOUN
ftr-415	2511	28	officers	officer	NOUN
ftr-415	2511	29	in	in	ADP
ftr-415	2511	30	collection	collection	NOUN
ftr-415	2511	31	hearings	hearing	NOUN
ftr-415	2511	32	under	under	ADP
ftr-415	2511	33	section	section	NOUN
ftr-415	2511	34	6330(b	6330(b	PROPN
ftr-415	2511	35	)	)	PUNCT
ftr-415	2511	36	and	and	CCONJ
ftr-415	2511	37	that	that	DET
ftr-415	2511	38	tax	tax	NOUN
ftr-415	2511	39	protester	protester	NOUN
ftr-415	2511	40	issues	issue	NOUN
ftr-415	2511	41	may	may	AUX
ftr-415	2511	42	and	and	CCONJ
ftr-415	2511	43	should	should	AUX
ftr-415	2511	44	be	be	AUX
ftr-415	2511	45	summarily	summarily	ADV
ftr-415	2511	46	dismissed	dismiss	VERB
ftr-415	2511	47	by	by	ADP
ftr-415	2511	48	the	the	DET
ftr-415	2511	49	courts	court	NOUN
ftr-415	2511	50	.	.	PUNCT
ftr-415	2511	51	”	"	PUNCT
ftr-415	2511	52	!	!	PUNCT
ftr-415	2512	1	judge	judge	PROPN
ftr-415	2512	2	halpern	halpern	PROPN
ftr-415	2512	3	’s	’s	PART
ftr-415	2512	4	concurring	concur	VERB
ftr-415	2512	5	opinion	opinion	NOUN
ftr-415	2512	6	focused	focus	VERB
ftr-415	2512	7	on	on	ADP
ftr-415	2512	8	the	the	DET
ftr-415	2512	9	“	"	PUNCT
ftr-415	2512	10	rule	rule	NOUN
ftr-415	2512	11	of	of	ADP
ftr-415	2512	12	prejudicial	prejudicial	ADJ
ftr-415	2512	13	error”—that	error”—that	NOUN
ftr-415	2512	14	in	in	ADP
ftr-415	2512	15	reviewing	review	VERB
ftr-415	2512	16	an	an	DET
ftr-415	2512	17	administrative	administrative	ADJ
ftr-415	2512	18	action	action	NOUN
ftr-415	2512	19	,	,	PUNCT
ftr-415	2512	20	the	the	DET
ftr-415	2512	21	court	court	NOUN
ftr-415	2512	22	should	should	AUX
ftr-415	2512	23	disregard	disregard	VERB
ftr-415	2512	24	procedural	procedural	ADJ
ftr-415	2512	25	errors	error	NOUN
ftr-415	2512	26	,	,	PUNCT
ftr-415	2512	27	even	even	ADV
ftr-415	2512	28	statutorily	statutorily	ADV
ftr-415	2512	29	required	require	VERB
ftr-415	2512	30	prerequisites	prerequisite	NOUN
ftr-415	2512	31	,	,	PUNCT
ftr-415	2512	32	unless	unless	SCONJ
ftr-415	2512	33	the	the	DET
ftr-415	2512	34	complaining	complain	VERB
ftr-415	2512	35	party	party	NOUN
ftr-415	2512	36	was	be	AUX
ftr-415	2512	37	prejudiced	prejudice	VERB
ftr-415	2512	38	by	by	ADP
ftr-415	2512	39	the	the	DET
ftr-415	2512	40	error	error	NOUN
ftr-415	2512	41	.	.	PUNCT
ftr-415	2513	1	any	any	DET
ftr-415	2513	2	errors	error	NOUN
ftr-415	2513	3	of	of	ADP
ftr-415	2513	4	the	the	DET
ftr-415	2513	5	appeals	appeal	NOUN
ftr-415	2513	6	officer	officer	NOUN
ftr-415	2513	7	in	in	ADP
ftr-415	2513	8	the	the	DET
ftr-415	2513	9	conduct	conduct	NOUN
ftr-415	2513	10	of	of	ADP
ftr-415	2513	11	the	the	DET
ftr-415	2513	12	hearing	hearing	NOUN
ftr-415	2513	13	were	be	AUX
ftr-415	2513	14	harmless	harmless	ADJ
ftr-415	2513	15	errors	error	NOUN
ftr-415	2513	16	.	.	PUNCT
ftr-415	2513	17	!	!	PUNCT
ftr-415	2514	1	judge	judge	PROPN
ftr-415	2514	2	beghe	beghe	NOUN
ftr-415	2514	3	’s	’s	PART
ftr-415	2514	4	concurrence	concurrence	NOUN
ftr-415	2514	5	stated	state	VERB
ftr-415	2514	6	that	that	SCONJ
ftr-415	2514	7	it	it	PRON
ftr-415	2514	8	should	should	AUX
ftr-415	2514	9	be	be	AUX
ftr-415	2514	10	standard	standard	ADJ
ftr-415	2514	11	practice	practice	NOUN
ftr-415	2514	12	for	for	SCONJ
ftr-415	2514	13	the	the	DET
ftr-415	2514	14	appeals	appeal	NOUN
ftr-415	2514	15	officer	officer	NOUN
ftr-415	2514	16	to	to	PART
ftr-415	2514	17	provide	provide	VERB
ftr-415	2514	18	the	the	DET
ftr-415	2514	19	taxpayer	taxpayer	NOUN
ftr-415	2514	20	a	a	DET
ftr-415	2514	21	form	form	NOUN
ftr-415	2514	22	4340	4340	NUM
ftr-415	2514	23	at	at	ADP
ftr-415	2514	24	or	or	CCONJ
ftr-415	2514	25	before	before	ADP
ftr-415	2514	26	the	the	DET
ftr-415	2514	27	due	due	ADJ
ftr-415	2514	28	process	process	NOUN
ftr-415	2514	29	hearing	hearing	NOUN
ftr-415	2514	30	,	,	PUNCT
ftr-415	2514	31	but	but	CCONJ
ftr-415	2514	32	in	in	ADP
ftr-415	2514	33	this	this	DET
ftr-415	2514	34	case	case	NOUN
ftr-415	2514	35	the	the	DET
ftr-415	2514	36	failure	failure	NOUN
ftr-415	2514	37	was	be	AUX
ftr-415	2514	38	harmless	harmless	ADJ
ftr-415	2514	39	error	error	NOUN
ftr-415	2514	40	.	.	PUNCT
ftr-415	2514	41	!	!	PUNCT
ftr-415	2515	1	judge	judge	PROPN
ftr-415	2515	2	laro	laro	PROPN
ftr-415	2515	3	(	(	PUNCT
ftr-415	2515	4	joined	join	VERB
ftr-415	2515	5	by	by	ADP
ftr-415	2515	6	judges	judge	NOUN
ftr-415	2515	7	vasquez	vasquez	PROPN
ftr-415	2515	8	and	and	CCONJ
ftr-415	2515	9	gale	gale	PROPN
ftr-415	2515	10	)	)	PUNCT
ftr-415	2515	11	concurred	concur	VERB
ftr-415	2515	12	in	in	ADP
ftr-415	2515	13	the	the	DET
ftr-415	2515	14	result	result	NOUN
ftr-415	2515	15	,	,	PUNCT
ftr-415	2515	16	but	but	CCONJ
ftr-415	2515	17	was	be	AUX
ftr-415	2515	18	of	of	ADP
ftr-415	2515	19	the	the	DET
ftr-415	2515	20	opinion	opinion	NOUN
ftr-415	2515	21	that	that	SCONJ
ftr-415	2515	22	§	§	PROPN
ftr-415	2515	23	6330(c)(1	6330(c)(1	NOUN
ftr-415	2515	24	)	)	PUNCT
ftr-415	2515	25	requires	require	VERB
ftr-415	2515	26	the	the	DET
ftr-415	2515	27	appeals	appeal	NOUN
ftr-415	2515	28	officer	officer	NOUN
ftr-415	2515	29	to	to	PART
ftr-415	2515	30	verify	verify	VERB
ftr-415	2515	31	that	that	SCONJ
ftr-415	2515	32	all	all	DET
ftr-415	2515	33	statutory	statutory	ADJ
ftr-415	2515	34	,	,	PUNCT
ftr-415	2515	35	regulatory	regulatory	ADJ
ftr-415	2515	36	,	,	PUNCT
ftr-415	2515	37	and	and	CCONJ
ftr-415	2515	38	administrative	administrative	ADJ
ftr-415	2515	39	requirements	requirement	NOUN
ftr-415	2515	40	for	for	ADP
ftr-415	2515	41	assessment	assessment	NOUN
ftr-415	2515	42	and	and	CCONJ
ftr-415	2515	43	collection	collection	NOUN
ftr-415	2515	44	have	have	AUX
ftr-415	2515	45	been	be	AUX
ftr-415	2515	46	met	meet	VERB
ftr-415	2515	47	,	,	PUNCT
ftr-415	2515	48	and	and	CCONJ
ftr-415	2515	49	that	that	SCONJ
ftr-415	2515	50	providing	provide	VERB
ftr-415	2515	51	form	form	NOUN
ftr-415	2515	52	4340	4340	NUM
ftr-415	2515	53	alone	alone	ADV
ftr-415	2515	54	is	be	AUX
ftr-415	2515	55	not	not	PART
ftr-415	2515	56	always	always	ADV
ftr-415	2515	57	sufficient	sufficient	ADJ
ftr-415	2515	58	,	,	PUNCT
ftr-415	2515	59	although	although	SCONJ
ftr-415	2515	60	on	on	ADP
ftr-415	2515	61	the	the	DET
ftr-415	2515	62	facts	fact	NOUN
ftr-415	2515	63	of	of	ADP
ftr-415	2515	64	this	this	DET
ftr-415	2515	65	case	case	NOUN
ftr-415	2515	66	it	it	PRON
ftr-415	2515	67	was	be	AUX
ftr-415	2515	68	.	.	PUNCT
ftr-415	2515	69	!	!	PUNCT
ftr-415	2516	1	judge	judge	PROPN
ftr-415	2516	2	foley	foley	PROPN
ftr-415	2516	3	’s	’s	PART
ftr-415	2516	4	dissenting	dissent	VERB
ftr-415	2516	5	opinion	opinion	NOUN
ftr-415	2516	6	concluded	conclude	VERB
ftr-415	2516	7	that	that	SCONJ
ftr-415	2516	8	the	the	DET
ftr-415	2516	9	failure	failure	NOUN
ftr-415	2516	10	to	to	PART
ftr-415	2516	11	have	have	AUX
ftr-415	2516	12	a	a	DET
ftr-415	2516	13	record	record	NOUN
ftr-415	2516	14	of	of	ADP
ftr-415	2516	15	assessment	assessment	NOUN
ftr-415	2516	16	at	at	ADP
ftr-415	2516	17	the	the	DET
ftr-415	2516	18	hearing	hearing	NOUN
ftr-415	2516	19	or	or	CCONJ
ftr-415	2516	20	to	to	PART
ftr-415	2516	21	provide	provide	VERB
ftr-415	2516	22	the	the	DET
ftr-415	2516	23	taxpayer	taxpayer	NOUN
ftr-415	2516	24	with	with	ADP
ftr-415	2516	25	form	form	NOUN
ftr-415	2516	26	4340	4340	NUM
ftr-415	2516	27	at	at	ADP
ftr-415	2516	28	the	the	DET
ftr-415	2516	29	hearing	hearing	NOUN
ftr-415	2516	30	constituted	constitute	VERB
ftr-415	2516	31	a	a	DET
ftr-415	2516	32	failure	failure	NOUN
ftr-415	2516	33	to	to	PART
ftr-415	2516	34	comply	comply	VERB
ftr-415	2516	35	with	with	ADP
ftr-415	2516	36	the	the	DET
ftr-415	2516	37	requirement	requirement	NOUN
ftr-415	2516	38	of	of	ADP
ftr-415	2516	39	§	§	PROPN
ftr-415	2516	40	6330(c)(1	6330(c)(1	NOUN
ftr-415	2516	41	)	)	PUNCT
ftr-415	2516	42	that	that	SCONJ
ftr-415	2516	43	the	the	DET
ftr-415	2516	44	appeals	appeal	NOUN
ftr-415	2516	45	officer	officer	NOUN
ftr-415	2516	46	verify	verify	VERB
ftr-415	2516	47	compliance	compliance	NOUN
ftr-415	2516	48	with	with	ADP
ftr-415	2516	49	applicable	applicable	ADJ
ftr-415	2516	50	laws	law	NOUN
ftr-415	2516	51	and	and	CCONJ
ftr-415	2516	52	regulations	regulation	NOUN
ftr-415	2516	53	.	.	PUNCT
ftr-415	2517	1	he	he	PRON
ftr-415	2517	2	would	would	AUX
ftr-415	2517	3	have	have	AUX
ftr-415	2517	4	afforded	afford	VERB
ftr-415	2517	5	the	the	DET
ftr-415	2517	6	taxpayer	taxpayer	NOUN
ftr-415	2517	7	a	a	DET
ftr-415	2517	8	new	new	ADJ
ftr-415	2517	9	hearing	hearing	NOUN
ftr-415	2517	10	.	.	PUNCT
ftr-415	2518	1	4	4	X
ftr-415	2518	2	.	.	X
ftr-415	2518	3	a	a	DET
ftr-415	2518	4	major	major	ADJ
ftr-415	2518	5	pronouncement	pronouncement	NOUN
ftr-415	2518	6	by	by	ADP
ftr-415	2518	7	the	the	DET
ftr-415	2518	8	supreme	supreme	PROPN
ftr-415	2518	9	court	court	PROPN
ftr-415	2518	10	:	:	PUNCT
ftr-415	2518	11	the	the	DET
ftr-415	2518	12	existence	existence	NOUN
ftr-415	2518	13	of	of	ADP
ftr-415	2518	14	“	"	PUNCT
ftr-415	2518	15	property	property	NOUN
ftr-415	2518	16	rights	right	NOUN
ftr-415	2518	17	”	"	PUNCT
ftr-415	2518	18	now	now	ADV
ftr-415	2518	19	is	be	AUX
ftr-415	2518	20	a	a	DET
ftr-415	2518	21	matter	matter	NOUN
ftr-415	2518	22	of	of	ADP
ftr-415	2518	23	federal	federal	ADJ
ftr-415	2518	24	,	,	PUNCT
ftr-415	2518	25	not	not	PART
ftr-415	2518	26	state	state	NOUN
ftr-415	2518	27	,	,	PUNCT
ftr-415	2518	28	law	law	NOUN
ftr-415	2518	29	.	.	PUNCT
ftr-415	2519	1	united	united	PROPN
ftr-415	2519	2	states	states	PROPN
ftr-415	2519	3	v.	v.	ADP
ftr-415	2519	4	craft	craft	PROPN
ftr-415	2519	5	,	,	PUNCT
ftr-415	2519	6	535	535	NUM
ftr-415	2519	7	u.s	u.s	PROPN
ftr-415	2519	8	.	.	PROPN
ftr-415	2519	9	274	274	NUM
ftr-415	2519	10	,	,	PUNCT
ftr-415	2519	11	2002	2002	NUM
ftr-415	2519	12	-	-	SYM
ftr-415	2519	13	1	1	NUM
ftr-415	2519	14	u.s.t.c	u.s.t.c	PROPN
ftr-415	2519	15	.	.	PROPN
ftr-415	2519	16	¶50,361	¶50,361	NOUN
ftr-415	2519	17	,	,	PUNCT
ftr-415	2519	18	89	89	NUM
ftr-415	2519	19	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2519	20	2002	2002	NUM
ftr-415	2519	21	-	-	SYM
ftr-415	2519	22	2005	2005	NUM
ftr-415	2519	23	(	(	PUNCT
ftr-415	2519	24	4/17/02	4/17/02	NOUN
ftr-415	2519	25	)	)	PUNCT
ftr-415	2519	26	.	.	PUNCT
ftr-415	2520	1	mrs	mrs	PROPN
ftr-415	2520	2	.	.	PROPN
ftr-415	2520	3	craft	craft	PROPN
ftr-415	2520	4	’s	’s	PART
ftr-415	2520	5	husband	husband	NOUN
ftr-415	2520	6	owed	owe	VERB
ftr-415	2520	7	delinquent	delinquent	ADJ
ftr-415	2520	8	income	income	NOUN
ftr-415	2520	9	taxes	taxis	NOUN
ftr-415	2520	10	,	,	PUNCT
ftr-415	2520	11	but	but	CCONJ
ftr-415	2520	12	mrs	mrs	PROPN
ftr-415	2520	13	.	.	PROPN
ftr-415	2520	14	craft	craft	PROPN
ftr-415	2520	15	did	do	VERB
ftr-415	2520	16	not	not	PART
ftr-415	2520	17	.	.	PUNCT
ftr-415	2521	1	the	the	DET
ftr-415	2521	2	irs	irs	PROPN
ftr-415	2521	3	filed	file	VERB
ftr-415	2521	4	a	a	DET
ftr-415	2521	5	tax	tax	NOUN
ftr-415	2521	6	lien	lien	NOUN
ftr-415	2521	7	against	against	ADP
ftr-415	2521	8	property	property	NOUN
ftr-415	2521	9	held	hold	VERB
ftr-415	2521	10	by	by	ADP
ftr-415	2521	11	them	they	PRON
ftr-415	2521	12	as	as	ADP
ftr-415	2521	13	tenants	tenant	NOUN
ftr-415	2521	14	by	by	ADP
ftr-415	2521	15	the	the	DET
ftr-415	2521	16	entirety	entirety	NOUN
ftr-415	2521	17	.	.	PUNCT
ftr-415	2522	1	under	under	ADP
ftr-415	2522	2	state	state	NOUN
ftr-415	2522	3	[	[	X
ftr-415	2522	4	michigan	michigan	X
ftr-415	2522	5	]	]	X
ftr-415	2522	6	law	law	NOUN
ftr-415	2522	7	,	,	PUNCT
ftr-415	2522	8	the	the	DET
ftr-415	2522	9	spouses	spouse	NOUN
ftr-415	2522	10	had	have	VERB
ftr-415	2522	11	no	no	DET
ftr-415	2522	12	individual	individual	ADJ
ftr-415	2522	13	right	right	NOUN
ftr-415	2522	14	to	to	PART
ftr-415	2522	15	sever	sever	VERB
ftr-415	2522	16	or	or	CCONJ
ftr-415	2522	17	convey	convey	VERB
ftr-415	2522	18	their	their	PRON
ftr-415	2522	19	interests	interest	NOUN
ftr-415	2522	20	in	in	ADP
ftr-415	2522	21	the	the	DET
ftr-415	2522	22	property	property	NOUN
ftr-415	2522	23	and	and	CCONJ
ftr-415	2522	24	the	the	DET
ftr-415	2522	25	husband	husband	NOUN
ftr-415	2522	26	’s	’s	PART
ftr-415	2522	27	creditors	creditor	NOUN
ftr-415	2522	28	could	could	AUX
ftr-415	2522	29	not	not	PART
ftr-415	2522	30	levy	levy	VERB
ftr-415	2522	31	on	on	ADP
ftr-415	2522	32	the	the	DET
ftr-415	2522	33	property	property	NOUN
ftr-415	2522	34	.	.	PUNCT
ftr-415	2523	1	subsequently	subsequently	ADV
ftr-415	2523	2	,	,	PUNCT
ftr-415	2523	3	mr	mr	PROPN
ftr-415	2523	4	.	.	PROPN
ftr-415	2523	5	craft	craft	PROPN
ftr-415	2523	6	170	170	NUM
ftr-415	2523	7	florida	florida	PROPN
ftr-415	2523	8	tax	tax	NOUN
ftr-415	2523	9	review	review	NOUN
ftr-415	2524	1	[	[	X
ftr-415	2524	2	vol.6	vol.6	NUM
ftr-415	2524	3	:	:	PUNCT
ftr-415	2524	4	si	si	PROPN
ftr-415	2524	5	quitclaimed	quitclaime	VERB
ftr-415	2524	6	the	the	DET
ftr-415	2524	7	property	property	NOUN
ftr-415	2524	8	to	to	ADP
ftr-415	2524	9	mrs	mrs	PROPN
ftr-415	2524	10	.	.	PROPN
ftr-415	2524	11	craft	craft	PROPN
ftr-415	2524	12	.	.	PUNCT
ftr-415	2525	1	when	when	SCONJ
ftr-415	2525	2	she	she	PRON
ftr-415	2525	3	sold	sell	VERB
ftr-415	2525	4	the	the	DET
ftr-415	2525	5	property	property	NOUN
ftr-415	2525	6	,	,	PUNCT
ftr-415	2525	7	the	the	DET
ftr-415	2525	8	irs	irs	PROPN
ftr-415	2525	9	released	release	VERB
ftr-415	2525	10	the	the	DET
ftr-415	2525	11	lien	lien	NOUN
ftr-415	2525	12	on	on	ADP
ftr-415	2525	13	the	the	DET
ftr-415	2525	14	condition	condition	NOUN
ftr-415	2525	15	that	that	SCONJ
ftr-415	2525	16	one	one	NUM
ftr-415	2525	17	-	-	PUNCT
ftr-415	2525	18	half	half	NOUN
ftr-415	2525	19	of	of	ADP
ftr-415	2525	20	the	the	DET
ftr-415	2525	21	proceeds	proceed	NOUN
ftr-415	2525	22	be	be	AUX
ftr-415	2525	23	escrowed	escrowe	VERB
ftr-415	2525	24	,	,	PUNCT
ftr-415	2525	25	following	follow	VERB
ftr-415	2525	26	which	which	PRON
ftr-415	2525	27	mrs	mrs	PROPN
ftr-415	2525	28	.	.	PROPN
ftr-415	2525	29	craft	craft	PROPN
ftr-415	2525	30	brought	bring	VERB
ftr-415	2525	31	a	a	DET
ftr-415	2525	32	quiet	quiet	ADJ
ftr-415	2525	33	title	title	NOUN
ftr-415	2525	34	action	action	NOUN
ftr-415	2525	35	seeking	seek	VERB
ftr-415	2525	36	the	the	DET
ftr-415	2525	37	escrowed	escrowe	VERB
ftr-415	2525	38	proceeds	proceed	NOUN
ftr-415	2525	39	.	.	PUNCT
ftr-415	2526	1	the	the	DET
ftr-415	2526	2	sixth	sixth	ADJ
ftr-415	2526	3	circuit	circuit	NOUN
ftr-415	2526	4	held	hold	VERB
ftr-415	2526	5	for	for	ADP
ftr-415	2526	6	m	m	NOUN
ftr-415	2526	7	rs	rs	NOUN
ftr-415	2526	8	.	.	PUNCT
ftr-415	2526	9	craft	craft	NOUN
ftr-415	2526	10	,	,	PUNCT
ftr-415	2526	11	but	but	CCONJ
ftr-415	2526	12	the	the	DET
ftr-415	2526	13	supreme	supreme	PROPN
ftr-415	2526	14	court	court	PROPN
ftr-415	2526	15	,	,	PUNCT
ftr-415	2526	16	in	in	ADP
ftr-415	2526	17	an	an	DET
ftr-415	2526	18	opinion	opinion	NOUN
ftr-415	2526	19	by	by	ADP
ftr-415	2526	20	justice	justice	PROPN
ftr-415	2526	21	o'connor	o'connor	PROPN
ftr-415	2526	22	,	,	PUNCT
ftr-415	2526	23	held	hold	VERB
ftr-415	2526	24	(	(	PUNCT
ftr-415	2526	25	6	6	NUM
ftr-415	2526	26	-	-	SYM
ftr-415	2526	27	3	3	NUM
ftr-415	2526	28	)	)	PUNCT
ftr-415	2526	29	that	that	SCONJ
ftr-415	2526	30	the	the	DET
ftr-415	2526	31	husband	husband	NOUN
ftr-415	2526	32	,	,	PUNCT
ftr-415	2526	33	as	as	ADP
ftr-415	2526	34	a	a	DET
ftr-415	2526	35	tenant	tenant	NOUN
ftr-415	2526	36	by	by	ADP
ftr-415	2526	37	the	the	DET
ftr-415	2526	38	entirety	entirety	NOUN
ftr-415	2526	39	,	,	PUNCT
ftr-415	2526	40	possessed	possess	VERB
ftr-415	2526	41	“	"	PUNCT
ftr-415	2526	42	property	property	NOUN
ftr-415	2526	43	”	"	PUNCT
ftr-415	2526	44	or	or	CCONJ
ftr-415	2526	45	“	"	PUNCT
ftr-415	2526	46	rights	right	NOUN
ftr-415	2526	47	to	to	ADP
ftr-415	2526	48	property	property	NOUN
ftr-415	2526	49	”	"	PUNCT
ftr-415	2526	50	to	to	PART
ftr-415	2526	51	which	which	PRON
ftr-415	2526	52	a	a	DET
ftr-415	2526	53	federal	federal	ADJ
ftr-415	2526	54	tax	tax	NOUN
ftr-415	2526	55	lien	lien	NOUN
ftr-415	2526	56	could	could	AUX
ftr-415	2526	57	attach	attach	VERB
ftr-415	2526	58	.	.	PUNCT
ftr-415	2527	1	“	"	PUNCT
ftr-415	2527	2	[	[	X
ftr-415	2527	3	w]e	w]e	NOUN
ftr-415	2527	4	look	look	VERB
ftr-415	2527	5	initially	initially	ADV
ftr-415	2527	6	to	to	ADP
ftr-415	2527	7	state	state	NOUN
ftr-415	2527	8	law	law	NOUN
ftr-415	2527	9	to	to	PART
ftr-415	2527	10	determine	determine	VERB
ftr-415	2527	11	what	what	PRON
ftr-415	2527	12	rights	right	NOUN
ftr-415	2527	13	the	the	DET
ftr-415	2527	14	taxpayer	taxpayer	NOUN
ftr-415	2527	15	has	have	VERB
ftr-415	2527	16	in	in	ADP
ftr-415	2527	17	the	the	DET
ftr-415	2527	18	property	property	NOUN
ftr-415	2527	19	the	the	DET
ftr-415	2527	20	government	government	NOUN
ftr-415	2527	21	seeks	seek	VERB
ftr-415	2527	22	to	to	PART
ftr-415	2527	23	reach	reach	VERB
ftr-415	2527	24	,	,	PUNCT
ftr-415	2527	25	then	then	ADV
ftr-415	2527	26	to	to	ADP
ftr-415	2527	27	federal	federal	ADJ
ftr-415	2527	28	law	law	NOUN
ftr-415	2527	29	to	to	PART
ftr-415	2527	30	determine	determine	VERB
ftr-415	2527	31	whether	whether	SCONJ
ftr-415	2527	32	the	the	DET
ftr-415	2527	33	taxpayer	taxpayer	NOUN
ftr-415	2527	34	’s	’s	PART
ftr-415	2527	35	statedelineated	statedelineate	VERB
ftr-415	2527	36	rights	right	NOUN
ftr-415	2527	37	qualify	qualify	VERB
ftr-415	2527	38	as	as	ADP
ftr-415	2527	39	‘	'	PUNCT
ftr-415	2527	40	property	property	NOUN
ftr-415	2527	41	’	'	PUNCT
ftr-415	2527	42	or	or	CCONJ
ftr-415	2527	43	‘	'	PUNCT
ftr-415	2527	44	rights	right	NOUN
ftr-415	2527	45	to	to	ADP
ftr-415	2527	46	property	property	NOUN
ftr-415	2527	47	’	'	PUNCT
ftr-415	2527	48	within	within	ADP
ftr-415	2527	49	the	the	DET
ftr-415	2527	50	compass	compass	NOUN
ftr-415	2527	51	of	of	ADP
ftr-415	2527	52	the	the	DET
ftr-415	2527	53	federal	federal	ADJ
ftr-415	2527	54	tax	tax	NOUN
ftr-415	2527	55	lien	lien	NOUN
ftr-415	2527	56	legislation	legislation	NOUN
ftr-415	2527	57	.	.	PUNCT
ftr-415	2527	58	”	"	PUNCT
ftr-415	2528	1	drye	drye	PROPN
ftr-415	2528	2	v.	v.	PROPN
ftr-415	2528	3	united	united	PROPN
ftr-415	2528	4	states	states	PROPN
ftr-415	2528	5	,	,	PUNCT
ftr-415	2528	6	528	528	NUM
ftr-415	2528	7	u.s	u.s	PROPN
ftr-415	2528	8	.	.	PROPN
ftr-415	2528	9	49	49	NUM
ftr-415	2528	10	,	,	PUNCT
ftr-415	2528	11	58	58	NUM
ftr-415	2528	12	,	,	PUNCT
ftr-415	2528	13	120	120	NUM
ftr-415	2528	14	s.ct	s.ct	NOUN
ftr-415	2528	15	.	.	PROPN
ftr-415	2528	16	474	474	NUM
ftr-415	2528	17	,	,	PUNCT
ftr-415	2528	18	145	145	NUM
ftr-415	2528	19	l.ed.2d	l.ed.2d	PROPN
ftr-415	2528	20	466	466	NUM
ftr-415	2528	21	(	(	PUNCT
ftr-415	2528	22	1999	1999	NUM
ftr-415	2528	23	)	)	PUNCT
ftr-415	2528	24	.	.	PUNCT
ftr-415	2529	1	a	a	DET
ftr-415	2529	2	common	common	ADJ
ftr-415	2529	3	idiom	idiom	NOUN
ftr-415	2529	4	describes	describe	VERB
ftr-415	2529	5	property	property	NOUN
ftr-415	2529	6	as	as	ADP
ftr-415	2529	7	a	a	DET
ftr-415	2529	8	“	"	PUNCT
ftr-415	2529	9	bundle	bundle	NOUN
ftr-415	2529	10	of	of	ADP
ftr-415	2529	11	sticks”--a	sticks”--a	ADJ
ftr-415	2529	12	collection	collection	NOUN
ftr-415	2529	13	of	of	ADP
ftr-415	2529	14	individual	individual	ADJ
ftr-415	2529	15	rights	right	NOUN
ftr-415	2529	16	which	which	PRON
ftr-415	2529	17	,	,	PUNCT
ftr-415	2529	18	in	in	ADP
ftr-415	2529	19	certain	certain	ADJ
ftr-415	2529	20	combinations	combination	NOUN
ftr-415	2529	21	,	,	PUNCT
ftr-415	2529	22	constitute	constitute	VERB
ftr-415	2529	23	property	property	NOUN
ftr-415	2529	24	.	.	PUNCT
ftr-415	2529	25	.	.	PUNCT
ftr-415	2529	26	.	.	PUNCT
ftr-415	2529	27	.	.	PUNCT
ftr-415	2530	1	state	state	NOUN
ftr-415	2530	2	law	law	NOUN
ftr-415	2530	3	determines	determine	VERB
ftr-415	2530	4	only	only	ADV
ftr-415	2530	5	which	which	PRON
ftr-415	2530	6	sticks	stick	NOUN
ftr-415	2530	7	are	be	AUX
ftr-415	2530	8	in	in	ADP
ftr-415	2530	9	a	a	DET
ftr-415	2530	10	person	person	NOUN
ftr-415	2530	11	’s	’s	PART
ftr-415	2530	12	bundle	bundle	NOUN
ftr-415	2530	13	.	.	PUNCT
ftr-415	2531	1	whether	whether	SCONJ
ftr-415	2531	2	those	those	DET
ftr-415	2531	3	sticks	stick	NOUN
ftr-415	2531	4	qualify	qualify	VERB
ftr-415	2531	5	as	as	ADP
ftr-415	2531	6	“	"	PUNCT
ftr-415	2531	7	property	property	NOUN
ftr-415	2531	8	”	"	PUNCT
ftr-415	2531	9	for	for	ADP
ftr-415	2531	10	purposes	purpose	NOUN
ftr-415	2531	11	of	of	ADP
ftr-415	2531	12	the	the	DET
ftr-415	2531	13	federal	federal	ADJ
ftr-415	2531	14	tax	tax	NOUN
ftr-415	2531	15	lien	lien	PROPN
ftr-415	2531	16	statute	statute	NOUN
ftr-415	2531	17	is	be	AUX
ftr-415	2531	18	a	a	DET
ftr-415	2531	19	question	question	NOUN
ftr-415	2531	20	of	of	ADP
ftr-415	2531	21	federal	federal	ADJ
ftr-415	2531	22	law	law	NOUN
ftr-415	2531	23	.	.	PUNCT
ftr-415	2532	1	in	in	ADP
ftr-415	2532	2	looking	look	VERB
ftr-415	2532	3	to	to	ADP
ftr-415	2532	4	state	state	NOUN
ftr-415	2532	5	law	law	NOUN
ftr-415	2532	6	,	,	PUNCT
ftr-415	2532	7	we	we	PRON
ftr-415	2532	8	must	must	AUX
ftr-415	2532	9	be	be	AUX
ftr-415	2532	10	careful	careful	ADJ
ftr-415	2532	11	to	to	PART
ftr-415	2532	12	consider	consider	VERB
ftr-415	2532	13	the	the	DET
ftr-415	2532	14	substance	substance	NOUN
ftr-415	2532	15	of	of	ADP
ftr-415	2532	16	the	the	DET
ftr-415	2532	17	rights	right	NOUN
ftr-415	2532	18	state	state	NOUN
ftr-415	2532	19	law	law	NOUN
ftr-415	2532	20	provides	provide	VERB
ftr-415	2532	21	,	,	PUNCT
ftr-415	2532	22	not	not	PART
ftr-415	2532	23	merely	merely	ADV
ftr-415	2532	24	the	the	DET
ftr-415	2532	25	labels	label	NOUN
ftr-415	2532	26	the	the	DET
ftr-415	2532	27	state	state	NOUN
ftr-415	2532	28	gives	give	VERB
ftr-415	2532	29	these	these	DET
ftr-415	2532	30	rights	right	NOUN
ftr-415	2532	31	or	or	CCONJ
ftr-415	2532	32	the	the	DET
ftr-415	2532	33	conclusions	conclusion	NOUN
ftr-415	2532	34	it	it	PRON
ftr-415	2532	35	draws	draw	VERB
ftr-415	2532	36	from	from	ADP
ftr-415	2532	37	them	they	PRON
ftr-415	2532	38	.	.	PUNCT
ftr-415	2533	1	such	such	ADJ
ftr-415	2533	2	state	state	NOUN
ftr-415	2533	3	law	law	NOUN
ftr-415	2533	4	labels	label	NOUN
ftr-415	2533	5	are	be	AUX
ftr-415	2533	6	irrelevant	irrelevant	ADJ
ftr-415	2533	7	to	to	ADP
ftr-415	2533	8	the	the	DET
ftr-415	2533	9	federal	federal	ADJ
ftr-415	2533	10	question	question	NOUN
ftr-415	2533	11	of	of	ADP
ftr-415	2533	12	which	which	PRON
ftr-415	2533	13	bundles	bundle	NOUN
ftr-415	2533	14	of	of	ADP
ftr-415	2533	15	rights	right	NOUN
ftr-415	2533	16	constitute	constitute	VERB
ftr-415	2533	17	property	property	NOUN
ftr-415	2533	18	that	that	PRON
ftr-415	2533	19	may	may	AUX
ftr-415	2533	20	be	be	AUX
ftr-415	2533	21	attached	attach	VERB
ftr-415	2533	22	by	by	ADP
ftr-415	2533	23	a	a	DET
ftr-415	2533	24	federal	federal	ADJ
ftr-415	2533	25	tax	tax	NOUN
ftr-415	2533	26	lien	lien	NOUN
ftr-415	2533	27	.	.	PUNCT
ftr-415	2534	1	the	the	DET
ftr-415	2534	2	bundle	bundle	NOUN
ftr-415	2534	3	of	of	ADP
ftr-415	2534	4	rights	right	NOUN
ftr-415	2534	5	consisting	consist	VERB
ftr-415	2534	6	of	of	ADP
ftr-415	2534	7	the	the	DET
ftr-415	2534	8	taxpayer	taxpayer	NOUN
ftr-415	2534	9	-	-	PUNCT
ftr-415	2534	10	spouse	spouse	NOUN
ftr-415	2534	11	’s	’s	PART
ftr-415	2534	12	rights	right	NOUN
ftr-415	2534	13	of	of	ADP
ftr-415	2534	14	survivorship	survivorship	NOUN
ftr-415	2534	15	,	,	PUNCT
ftr-415	2534	16	to	to	PART
ftr-415	2534	17	use	use	VERB
ftr-415	2534	18	the	the	DET
ftr-415	2534	19	property	property	NOUN
ftr-415	2534	20	,	,	PUNCT
ftr-415	2534	21	to	to	PART
ftr-415	2534	22	exclude	exclude	VERB
ftr-415	2534	23	third	third	ADJ
ftr-415	2534	24	parties	party	NOUN
ftr-415	2534	25	from	from	ADP
ftr-415	2534	26	it	it	PRON
ftr-415	2534	27	,	,	PUNCT
ftr-415	2534	28	to	to	PART
ftr-415	2534	29	receive	receive	VERB
ftr-415	2534	30	one	one	NUM
ftr-415	2534	31	-	-	PUNCT
ftr-415	2534	32	half	half	NOUN
ftr-415	2534	33	of	of	ADP
ftr-415	2534	34	the	the	DET
ftr-415	2534	35	income	income	NOUN
ftr-415	2534	36	from	from	ADP
ftr-415	2534	37	the	the	DET
ftr-415	2534	38	property	property	NOUN
ftr-415	2534	39	and	and	CCONJ
ftr-415	2534	40	one	one	NUM
ftr-415	2534	41	-	-	PUNCT
ftr-415	2534	42	half	half	NOUN
ftr-415	2534	43	of	of	ADP
ftr-415	2534	44	the	the	DET
ftr-415	2534	45	proceeds	proceed	NOUN
ftr-415	2534	46	from	from	ADP
ftr-415	2534	47	its	its	PRON
ftr-415	2534	48	sale	sale	NOUN
ftr-415	2534	49	(	(	PUNCT
ftr-415	2534	50	with	with	ADP
ftr-415	2534	51	the	the	DET
ftr-415	2534	52	consent	consent	NOUN
ftr-415	2534	53	of	of	ADP
ftr-415	2534	54	his	his	PRON
ftr-415	2534	55	wife	wife	NOUN
ftr-415	2534	56	)	)	PUNCT
ftr-415	2534	57	,	,	PUNCT
ftr-415	2534	58	and	and	CCONJ
ftr-415	2534	59	to	to	PART
ftr-415	2534	60	bar	bar	VERB
ftr-415	2534	61	his	his	PRON
ftr-415	2534	62	wife	wife	NOUN
ftr-415	2534	63	from	from	ADP
ftr-415	2534	64	selling	sell	VERB
ftr-415	2534	65	it	it	PRON
ftr-415	2534	66	,	,	PUNCT
ftr-415	2534	67	constituted	constitute	VERB
ftr-415	2534	68	“	"	PUNCT
ftr-415	2534	69	property	property	NOUN
ftr-415	2534	70	”	"	PUNCT
ftr-415	2534	71	or	or	CCONJ
ftr-415	2534	72	“	"	PUNCT
ftr-415	2534	73	rights	right	NOUN
ftr-415	2534	74	to	to	ADP
ftr-415	2534	75	property	property	NOUN
ftr-415	2534	76	”	"	PUNCT
ftr-415	2534	77	for	for	ADP
ftr-415	2534	78	purposes	purpose	NOUN
ftr-415	2534	79	of	of	ADP
ftr-415	2534	80	the	the	DET
ftr-415	2534	81	federal	federal	ADJ
ftr-415	2534	82	tax	tax	NOUN
ftr-415	2534	83	lien	lien	PROPN
ftr-415	2534	84	statute	statute	PROPN
ftr-415	2534	85	.	.	PUNCT
ftr-415	2535	1	“	"	PUNCT
ftr-415	2535	2	[	[	X
ftr-415	2535	3	i]f	i]f	ADP
ftr-415	2535	4	the	the	DET
ftr-415	2535	5	conclusion	conclusion	NOUN
ftr-415	2535	6	were	be	AUX
ftr-415	2535	7	otherwise	otherwise	ADV
ftr-415	2535	8	,	,	PUNCT
ftr-415	2535	9	the	the	DET
ftr-415	2535	10	entireties	entirety	NOUN
ftr-415	2535	11	property	property	NOUN
ftr-415	2535	12	would	would	AUX
ftr-415	2535	13	belong	belong	VERB
ftr-415	2535	14	to	to	ADP
ftr-415	2535	15	no	no	DET
ftr-415	2535	16	one	one	NOUN
ftr-415	2535	17	for	for	ADP
ftr-415	2535	18	the	the	DET
ftr-415	2535	19	purposes	purpose	NOUN
ftr-415	2535	20	of	of	ADP
ftr-415	2535	21	§	§	PROPN
ftr-415	2535	22	6321	6321	NUM
ftr-415	2535	23	.	.	PUNCT
ftr-415	2535	24	”	"	PUNCT
ftr-415	2536	1	the	the	DET
ftr-415	2536	2	court	court	NOUN
ftr-415	2536	3	noted	note	VERB
ftr-415	2536	4	that	that	SCONJ
ftr-415	2536	5	“	"	PUNCT
ftr-415	2536	6	[	[	X
ftr-415	2536	7	e]xcluding	e]xclude	VERB
ftr-415	2536	8	property	property	NOUN
ftr-415	2536	9	from	from	ADP
ftr-415	2536	10	a	a	DET
ftr-415	2536	11	federal	federal	ADJ
ftr-415	2536	12	tax	tax	NOUN
ftr-415	2536	13	lien	lien	NOUN
ftr-415	2536	14	simply	simply	ADV
ftr-415	2536	15	because	because	SCONJ
ftr-415	2536	16	the	the	DET
ftr-415	2536	17	taxpayer	taxpayer	NOUN
ftr-415	2536	18	does	do	AUX
ftr-415	2536	19	not	not	PART
ftr-415	2536	20	have	have	VERB
ftr-415	2536	21	the	the	DET
ftr-415	2536	22	power	power	NOUN
ftr-415	2536	23	to	to	PART
ftr-415	2536	24	unilaterally	unilaterally	ADV
ftr-415	2536	25	alienate	alienate	VERB
ftr-415	2536	26	it	it	PRON
ftr-415	2536	27	would	would	AUX
ftr-415	2536	28	,	,	PUNCT
ftr-415	2536	29	moreover	moreover	ADV
ftr-415	2536	30	,	,	PUNCT
ftr-415	2536	31	exempt	exempt	VERB
ftr-415	2536	32	a	a	DET
ftr-415	2536	33	rather	rather	ADV
ftr-415	2536	34	large	large	ADJ
ftr-415	2536	35	amount	amount	NOUN
ftr-415	2536	36	of	of	ADP
ftr-415	2536	37	what	what	PRON
ftr-415	2536	38	is	be	AUX
ftr-415	2536	39	commonly	commonly	ADV
ftr-415	2536	40	thought	think	VERB
ftr-415	2536	41	of	of	ADP
ftr-415	2536	42	as	as	ADP
ftr-415	2536	43	property	property	NOUN
ftr-415	2536	44	.	.	PUNCT
ftr-415	2536	45	”	"	PUNCT
ftr-415	2537	1	it	it	PRON
ftr-415	2537	2	pointed	point	VERB
ftr-415	2537	3	out	out	ADP
ftr-415	2537	4	that	that	SCONJ
ftr-415	2537	5	in	in	ADP
ftr-415	2537	6	united	united	PROPN
ftr-415	2537	7	sates	sates	PROPN
ftr-415	2537	8	v.	v.	ADP
ftr-415	2537	9	rodgers	rodger	NOUN
ftr-415	2537	10	,	,	PUNCT
ftr-415	2537	11	461	461	NUM
ftr-415	2537	12	u.s	u.s	PROPN
ftr-415	2537	13	.	.	PROPN
ftr-415	2537	14	677	677	NUM
ftr-415	2537	15	(	(	PUNCT
ftr-415	2537	16	1983	1983	NUM
ftr-415	2537	17	)	)	PUNCT
ftr-415	2537	18	,	,	PUNCT
ftr-415	2537	19	it	it	PRON
ftr-415	2537	20	had	have	AUX
ftr-415	2537	21	already	already	ADV
ftr-415	2537	22	held	hold	VERB
ftr-415	2537	23	that	that	DET
ftr-415	2537	24	property	property	NOUN
ftr-415	2537	25	that	that	PRON
ftr-415	2537	26	could	could	AUX
ftr-415	2537	27	not	not	PART
ftr-415	2537	28	be	be	AUX
ftr-415	2537	29	unilaterally	unilaterally	ADV
ftr-415	2537	30	alienated	alienate	VERB
ftr-415	2537	31	[	[	PUNCT
ftr-415	2537	32	texas	texas	NOUN
ftr-415	2537	33	homestead	homestead	NOUN
ftr-415	2537	34	]	]	PUNCT
ftr-415	2537	35	,	,	PUNCT
ftr-415	2537	36	nevertheless	nevertheless	ADV
ftr-415	2537	37	,	,	PUNCT
ftr-415	2537	38	could	could	AUX
ftr-415	2537	39	be	be	AUX
ftr-415	2537	40	subject	subject	ADJ
ftr-415	2537	41	to	to	ADP
ftr-415	2537	42	a	a	DET
ftr-415	2537	43	federal	federal	ADJ
ftr-415	2537	44	tax	tax	NOUN
ftr-415	2537	45	lien	lien	NOUN
ftr-415	2537	46	.	.	PUNCT
ftr-415	2537	47	!	!	PUNCT
ftr-415	2538	1	note	note	VERB
ftr-415	2538	2	that	that	SCONJ
ftr-415	2538	3	in	in	ADP
ftr-415	2538	4	the	the	DET
ftr-415	2538	5	rodgers	rodger	NOUN
ftr-415	2538	6	case	case	NOUN
ftr-415	2538	7	,	,	PUNCT
ftr-415	2538	8	the	the	DET
ftr-415	2538	9	supreme	supreme	PROPN
ftr-415	2538	10	court	court	PROPN
ftr-415	2538	11	upheld	uphold	VERB
ftr-415	2538	12	not	not	PART
ftr-415	2538	13	just	just	ADV
ftr-415	2538	14	the	the	DET
ftr-415	2538	15	validity	validity	NOUN
ftr-415	2538	16	of	of	ADP
ftr-415	2538	17	the	the	DET
ftr-415	2538	18	lien	lien	NOUN
ftr-415	2538	19	,	,	PUNCT
ftr-415	2538	20	but	but	CCONJ
ftr-415	2538	21	the	the	DET
ftr-415	2538	22	power	power	NOUN
ftr-415	2538	23	of	of	ADP
ftr-415	2538	24	the	the	DET
ftr-415	2538	25	district	district	NOUN
ftr-415	2538	26	court	court	NOUN
ftr-415	2538	27	to	to	PART
ftr-415	2538	28	order	order	VERB
ftr-415	2538	29	a	a	DET
ftr-415	2538	30	forced	force	VERB
ftr-415	2538	31	sale	sale	NOUN
ftr-415	2538	32	of	of	ADP
ftr-415	2538	33	the	the	DET
ftr-415	2538	34	entire	entire	ADJ
ftr-415	2538	35	property	property	NOUN
ftr-415	2538	36	,	,	PUNCT
ftr-415	2538	37	subject	subject	ADJ
ftr-415	2538	38	to	to	ADP
ftr-415	2538	39	an	an	DET
ftr-415	2538	40	equitable	equitable	ADJ
ftr-415	2538	41	accounting	accounting	NOUN
ftr-415	2538	42	for	for	ADP
ftr-415	2538	43	the	the	DET
ftr-415	2538	44	value	value	NOUN
ftr-415	2538	45	of	of	ADP
ftr-415	2538	46	the	the	DET
ftr-415	2538	47	nontaxpayer	nontaxpayer	NOUN
ftr-415	2538	48	spouse	spouse	NOUN
ftr-415	2538	49	’s	’s	PART
ftr-415	2538	50	interest	interest	NOUN
ftr-415	2538	51	.	.	PUNCT
ftr-415	2538	52	!	!	PUNCT
ftr-415	2539	1	justices	justice	NOUN
ftr-415	2539	2	scalia	scalia	PROPN
ftr-415	2539	3	,	,	PUNCT
ftr-415	2539	4	thomas	thomas	PROPN
ftr-415	2539	5	and	and	CCONJ
ftr-415	2539	6	stevens	stevens	PROPN
ftr-415	2539	7	dissented	dissent	VERB
ftr-415	2539	8	.	.	PUNCT
ftr-415	2540	1	they	they	PRON
ftr-415	2540	2	would	would	AUX
ftr-415	2540	3	have	have	AUX
ftr-415	2540	4	respected	respect	VERB
ftr-415	2540	5	the	the	DET
ftr-415	2540	6	state	state	NOUN
ftr-415	2540	7	law	law	NOUN
ftr-415	2540	8	characterization	characterization	NOUN
ftr-415	2540	9	of	of	ADP
ftr-415	2540	10	mrs	mrs	PROPN
ftr-415	2540	11	.	.	PROPN
ftr-415	2540	12	craft	craft	PROPN
ftr-415	2540	13	’s	’s	PART
ftr-415	2540	14	rights	right	NOUN
ftr-415	2540	15	to	to	ADP
ftr-415	2540	16	the	the	DET
ftr-415	2540	17	property	property	NOUN
ftr-415	2540	18	to	to	PART
ftr-415	2540	19	which	which	PRON
ftr-415	2540	20	a	a	DET
ftr-415	2540	21	creditor	creditor	NOUN
ftr-415	2540	22	’s	’s	PART
ftr-415	2540	23	lien	lien	NOUN
ftr-415	2540	24	could	could	AUX
ftr-415	2540	25	attach	attach	VERB
ftr-415	2540	26	.	.	PUNCT
ftr-415	2541	1	5	5	X
ftr-415	2541	2	.	.	X
ftr-415	2541	3	a	a	DET
ftr-415	2541	4	rare	rare	ADJ
ftr-415	2541	5	opportunity	opportunity	NOUN
ftr-415	2541	6	to	to	PART
ftr-415	2541	7	run	run	VERB
ftr-415	2541	8	away	away	ADV
ftr-415	2541	9	from	from	ADP
ftr-415	2541	10	tax	tax	NOUN
ftr-415	2541	11	court	court	NOUN
ftr-415	2541	12	jurisdiction	jurisdiction	NOUN
ftr-415	2541	13	once	once	SCONJ
ftr-415	2541	14	it	it	PRON
ftr-415	2541	15	’s	’s	AUX
ftr-415	2541	16	established	establish	VERB
ftr-415	2541	17	.	.	PUNCT
ftr-415	2542	1	wagner	wagner	PROPN
ftr-415	2542	2	v.	v.	PROPN
ftr-415	2542	3	commissioner	commissioner	PROPN
ftr-415	2542	4	,	,	PUNCT
ftr-415	2542	5	118	118	NUM
ftr-415	2542	6	t.c	t.c	PROPN
ftr-415	2542	7	.	.	PROPN
ftr-415	2542	8	330	330	NUM
ftr-415	2542	9	(	(	PUNCT
ftr-415	2542	10	4/15/02	4/15/02	NUM
ftr-415	2542	11	)	)	PUNCT
ftr-415	2542	12	.	.	PUNCT
ftr-415	2543	1	the	the	DET
ftr-415	2543	2	tax	tax	NOUN
ftr-415	2543	3	court	court	NOUN
ftr-415	2543	4	held	hold	VERB
ftr-415	2543	5	that	that	SCONJ
ftr-415	2543	6	a	a	DET
ftr-415	2543	7	taxpayer	taxpayer	NOUN
ftr-415	2543	8	may	may	AUX
ftr-415	2543	9	voluntarily	voluntarily	ADV
ftr-415	2543	10	withdraw	withdraw	VERB
ftr-415	2543	11	his	his	PRON
ftr-415	2543	12	appeal	appeal	NOUN
ftr-415	2543	13	of	of	ADP
ftr-415	2543	14	the	the	DET
ftr-415	2543	15	appeals	appeal	NOUN
ftr-415	2543	16	officer	officer	NOUN
ftr-415	2543	17	’s	’s	PART
ftr-415	2543	18	decision	decision	NOUN
ftr-415	2543	19	in	in	ADP
ftr-415	2543	20	a	a	DET
ftr-415	2543	21	§	§	PROPN
ftr-415	2543	22	6320	6320	NUM
ftr-415	2543	23	pre	pre	ADJ
ftr-415	2543	24	-	-	ADJ
ftr-415	2543	25	lien	lien	ADJ
ftr-415	2543	26	due	due	ADJ
ftr-415	2543	27	process	process	NOUN
ftr-415	2543	28	hearing	hearing	NOUN
ftr-415	2543	29	.	.	PUNCT
ftr-415	2544	1	estate	estate	NOUN
ftr-415	2544	2	of	of	ADP
ftr-415	2544	3	ming	ming	PROPN
ftr-415	2544	4	v.	v.	PROPN
ftr-415	2544	5	commissioner	commissioner	PROPN
ftr-415	2544	6	,	,	PUNCT
ftr-415	2544	7	62	62	NUM
ftr-415	2544	8	t.c	t.c	NOUN
ftr-415	2544	9	.	.	PROPN
ftr-415	2545	1	519	519	NUM
ftr-415	2545	2	(	(	PUNCT
ftr-415	2545	3	1974	1974	NUM
ftr-415	2545	4	)	)	PUNCT
ftr-415	2545	5	,	,	PUNCT
ftr-415	2545	6	holding	hold	VERB
ftr-415	2545	7	that	that	SCONJ
ftr-415	2545	8	2003	2003	NUM
ftr-415	2545	9	]	]	PUNCT
ftr-415	2545	10	recent	recent	ADJ
ftr-415	2545	11	developments	development	NOUN
ftr-415	2545	12	in	in	ADP
ftr-415	2545	13	federal	federal	ADJ
ftr-415	2545	14	income	income	NOUN
ftr-415	2545	15	taxation	taxation	NOUN
ftr-415	2545	16	171	171	NUM
ftr-415	2545	17	taxpayer	taxpayer	NOUN
ftr-415	2545	18	may	may	AUX
ftr-415	2545	19	not	not	PART
ftr-415	2545	20	voluntarily	voluntarily	ADV
ftr-415	2545	21	withdraw	withdraw	VERB
ftr-415	2545	22	without	without	ADP
ftr-415	2545	23	prejudice	prejudice	NOUN
ftr-415	2545	24	a	a	DET
ftr-415	2545	25	petition	petition	NOUN
ftr-415	2545	26	in	in	ADP
ftr-415	2545	27	a	a	DET
ftr-415	2545	28	deficiency	deficiency	NOUN
ftr-415	2545	29	case	case	NOUN
ftr-415	2545	30	,	,	PUNCT
ftr-415	2545	31	was	be	AUX
ftr-415	2545	32	distinguished	distinguish	VERB
ftr-415	2545	33	.	.	PUNCT
ftr-415	2546	1	in	in	ADP
ftr-415	2546	2	a	a	DET
ftr-415	2546	3	deficiency	deficiency	NOUN
ftr-415	2546	4	case	case	NOUN
ftr-415	2546	5	,	,	PUNCT
ftr-415	2546	6	§	§	PROPN
ftr-415	2546	7	7459(d	7459(d	NUM
ftr-415	2546	8	)	)	PUNCT
ftr-415	2546	9	treats	treat	VERB
ftr-415	2546	10	an	an	DET
ftr-415	2546	11	order	order	NOUN
ftr-415	2546	12	dismissing	dismiss	VERB
ftr-415	2546	13	the	the	DET
ftr-415	2546	14	petition	petition	NOUN
ftr-415	2546	15	for	for	ADP
ftr-415	2546	16	any	any	DET
ftr-415	2546	17	reason	reason	NOUN
ftr-415	2546	18	other	other	ADJ
ftr-415	2546	19	than	than	ADP
ftr-415	2546	20	lack	lack	NOUN
ftr-415	2546	21	of	of	ADP
ftr-415	2546	22	jurisdiction	jurisdiction	NOUN
ftr-415	2546	23	as	as	ADP
ftr-415	2546	24	sustaining	sustain	VERB
ftr-415	2546	25	the	the	DET
ftr-415	2546	26	deficiency	deficiency	NOUN
ftr-415	2546	27	;	;	PUNCT
ftr-415	2546	28	but	but	CCONJ
ftr-415	2546	29	§	§	PROPN
ftr-415	2546	30	7459(d	7459(d	X
ftr-415	2546	31	)	)	PUNCT
ftr-415	2546	32	does	do	AUX
ftr-415	2546	33	not	not	PART
ftr-415	2546	34	apply	apply	VERB
ftr-415	2546	35	to	to	ADP
ftr-415	2546	36	the	the	DET
ftr-415	2546	37	review	review	NOUN
ftr-415	2546	38	of	of	ADP
ftr-415	2546	39	§	§	PROPN
ftr-415	2546	40	6320	6320	NUM
ftr-415	2546	41	[	[	X
ftr-415	2546	42	or	or	CCONJ
ftr-415	2546	43	§	§	PROPN
ftr-415	2546	44	6330	6330	NUM
ftr-415	2546	45	]	]	PUNCT
ftr-415	2546	46	hearings	hearing	NOUN
ftr-415	2546	47	.	.	PUNCT
ftr-415	2547	1	6	6	X
ftr-415	2547	2	.	.	X
ftr-415	2547	3	it	it	PRON
ftr-415	2547	4	can	can	AUX
ftr-415	2547	5	be	be	AUX
ftr-415	2547	6	expensive	expensive	ADJ
ftr-415	2547	7	to	to	PART
ftr-415	2547	8	seek	seek	VERB
ftr-415	2547	9	judicial	judicial	ADJ
ftr-415	2547	10	review	review	NOUN
ftr-415	2547	11	of	of	ADP
ftr-415	2547	12	a	a	DET
ftr-415	2547	13	§	§	PROPN
ftr-415	2547	14	6320/6330	6320/6330	NUM
ftr-415	2547	15	due	due	ADJ
ftr-415	2547	16	process	process	NOUN
ftr-415	2547	17	hearing	hear	VERB
ftr-415	2547	18	primarily	primarily	ADV
ftr-415	2547	19	for	for	ADP
ftr-415	2547	20	purposes	purpose	NOUN
ftr-415	2547	21	of	of	ADP
ftr-415	2547	22	delay	delay	NOUN
ftr-415	2547	23	.	.	PUNCT
ftr-415	2548	1	roberts	roberts	PROPN
ftr-415	2548	2	v.	v.	PROPN
ftr-415	2548	3	commissioner	commissioner	PROPN
ftr-415	2548	4	,	,	PUNCT
ftr-415	2548	5	118	118	NUM
ftr-415	2548	6	t.c	t.c	PROPN
ftr-415	2548	7	.	.	PROPN
ftr-415	2548	8	365	365	NUM
ftr-415	2548	9	(	(	PUNCT
ftr-415	2548	10	5/3/02	5/3/02	NUM
ftr-415	2548	11	)	)	PUNCT
ftr-415	2548	12	.	.	PUNCT
ftr-415	2549	1	in	in	ADP
ftr-415	2549	2	reviewing	review	VERB
ftr-415	2549	3	the	the	DET
ftr-415	2549	4	appeals	appeal	NOUN
ftr-415	2549	5	officer	officer	NOUN
ftr-415	2549	6	’s	’s	PART
ftr-415	2549	7	decision	decision	NOUN
ftr-415	2549	8	in	in	ADP
ftr-415	2549	9	a	a	DET
ftr-415	2549	10	§	§	NOUN
ftr-415	2549	11	§	§	PROPN
ftr-415	2549	12	6320/6330	6320/6330	NUM
ftr-415	2549	13	due	due	ADJ
ftr-415	2549	14	process	process	NOUN
ftr-415	2549	15	hearing	hear	VERB
ftr-415	2549	16	that	that	DET
ftr-415	2549	17	collection	collection	NOUN
ftr-415	2549	18	of	of	ADP
ftr-415	2549	19	a	a	DET
ftr-415	2549	20	tax	tax	NOUN
ftr-415	2549	21	shown	show	VERB
ftr-415	2549	22	on	on	ADP
ftr-415	2549	23	the	the	DET
ftr-415	2549	24	return	return	NOUN
ftr-415	2549	25	but	but	CCONJ
ftr-415	2549	26	not	not	PART
ftr-415	2549	27	paid	pay	VERB
ftr-415	2549	28	was	be	AUX
ftr-415	2549	29	warranted	warrant	VERB
ftr-415	2549	30	,	,	PUNCT
ftr-415	2549	31	judge	judge	NOUN
ftr-415	2549	32	chiechi	chiechi	PROPN
ftr-415	2549	33	held	hold	VERB
ftr-415	2549	34	that	that	SCONJ
ftr-415	2549	35	a	a	DET
ftr-415	2549	36	computergenerated	computergenerate	VERB
ftr-415	2549	37	record	record	NOUN
ftr-415	2549	38	of	of	ADP
ftr-415	2549	39	assessment	assessment	NOUN
ftr-415	2549	40	on	on	ADP
ftr-415	2549	41	form	form	NOUN
ftr-415	2549	42	racs	rac	NOUN
ftr-415	2549	43	006	006	NUM
ftr-415	2549	44	complied	comply	VERB
ftr-415	2549	45	with	with	ADP
ftr-415	2549	46	the	the	DET
ftr-415	2549	47	requirements	requirement	NOUN
ftr-415	2549	48	of	of	ADP
ftr-415	2549	49	reg	reg	NOUN
ftr-415	2549	50	.	.	PUNCT
ftr-415	2550	1	§	§	PROPN
ftr-415	2550	2	301.6203	301.6203	NUM
ftr-415	2550	3	-	-	SYM
ftr-415	2550	4	1	1	NUM
ftr-415	2550	5	;	;	PUNCT
ftr-415	2550	6	a	a	DET
ftr-415	2550	7	signed	sign	VERB
ftr-415	2550	8	assessment	assessment	NOUN
ftr-415	2550	9	certificate	certificate	NOUN
ftr-415	2550	10	,	,	PUNCT
ftr-415	2550	11	form	form	NOUN
ftr-415	2550	12	23c	23c	NUM
ftr-415	2550	13	,	,	PUNCT
ftr-415	2550	14	was	be	AUX
ftr-415	2550	15	not	not	PART
ftr-415	2550	16	required	require	VERB
ftr-415	2550	17	.	.	PUNCT
ftr-415	2551	1	a	a	DET
ftr-415	2551	2	$	$	SYM
ftr-415	2551	3	10,000	10,000	NUM
ftr-415	2551	4	penalty	penalty	NOUN
ftr-415	2551	5	under	under	ADP
ftr-415	2551	6	§	§	PROPN
ftr-415	2551	7	6673(a)(1	6673(a)(1	NUM
ftr-415	2551	8	)	)	PUNCT
ftr-415	2551	9	was	be	AUX
ftr-415	2551	10	imposed	impose	VERB
ftr-415	2551	11	on	on	ADP
ftr-415	2551	12	the	the	DET
ftr-415	2551	13	taxpayer	taxpayer	NOUN
ftr-415	2551	14	for	for	ADP
ftr-415	2551	15	petitioning	petition	VERB
ftr-415	2551	16	for	for	ADP
ftr-415	2551	17	review	review	NOUN
ftr-415	2551	18	of	of	ADP
ftr-415	2551	19	the	the	DET
ftr-415	2551	20	§	§	PROPN
ftr-415	2551	21	6320/6330	6320/6330	NUM
ftr-415	2551	22	due	due	ADJ
ftr-415	2551	23	process	process	NOUN
ftr-415	2551	24	hearing	hear	VERB
ftr-415	2551	25	primarily	primarily	ADV
ftr-415	2551	26	for	for	ADP
ftr-415	2551	27	purposes	purpose	NOUN
ftr-415	2551	28	of	of	ADP
ftr-415	2551	29	delay	delay	NOUN
ftr-415	2551	30	.	.	PUNCT
ftr-415	2552	1	7	7	X
ftr-415	2552	2	.	.	X
ftr-415	2552	3	the	the	DET
ftr-415	2552	4	supreme	supreme	PROPN
ftr-415	2552	5	court	court	PROPN
ftr-415	2552	6	appears	appear	VERB
ftr-415	2552	7	to	to	PART
ftr-415	2552	8	be	be	AUX
ftr-415	2552	9	infatuated	infatuate	VERB
ftr-415	2552	10	with	with	ADP
ftr-415	2552	11	tax	tax	NOUN
ftr-415	2552	12	procedure	procedure	NOUN
ftr-415	2552	13	cases	case	NOUN
ftr-415	2552	14	:	:	PUNCT
ftr-415	2552	15	equitable	equitable	ADJ
ftr-415	2552	16	tolling	tolling	NOUN
ftr-415	2552	17	keeps	keep	VERB
ftr-415	2552	18	the	the	DET
ftr-415	2552	19	claim	claim	NOUN
ftr-415	2552	20	for	for	ADP
ftr-415	2552	21	taxes	taxis	NOUN
ftr-415	2552	22	alive	alive	ADJ
ftr-415	2552	23	through	through	ADP
ftr-415	2552	24	successive	successive	ADJ
ftr-415	2552	25	bankruptcy	bankruptcy	NOUN
ftr-415	2552	26	proceedings	proceeding	NOUN
ftr-415	2552	27	.	.	PUNCT
ftr-415	2553	1	young	young	PROPN
ftr-415	2553	2	v.	v.	PROPN
ftr-415	2553	3	united	united	PROPN
ftr-415	2553	4	states	states	PROPN
ftr-415	2553	5	,	,	PUNCT
ftr-415	2553	6	535	535	NUM
ftr-415	2553	7	u.s	u.s	PROPN
ftr-415	2553	8	.	.	PROPN
ftr-415	2553	9	43	43	NUM
ftr-415	2553	10	,	,	PUNCT
ftr-415	2553	11	2002	2002	NUM
ftr-415	2553	12	-	-	SYM
ftr-415	2553	13	1	1	NUM
ftr-415	2553	14	u.s.t.c	u.s.t.c	PROPN
ftr-415	2553	15	.	.	PUNCT
ftr-415	2553	16	¶50,257	¶50,257	PROPN
ftr-415	2553	17	,	,	PUNCT
ftr-415	2553	18	89	89	NUM
ftr-415	2553	19	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2553	20	2002	2002	NUM
ftr-415	2553	21	-	-	SYM
ftr-415	2553	22	1258	1258	NUM
ftr-415	2553	23	(	(	PUNCT
ftr-415	2553	24	3/4/02	3/4/02	NUM
ftr-415	2553	25	)	)	PUNCT
ftr-415	2553	26	.	.	PUNCT
ftr-415	2554	1	under	under	ADP
ftr-415	2554	2	§	§	PROPN
ftr-415	2554	3	507(a)(8)(a)(i	507(a)(8)(a)(i	NUM
ftr-415	2554	4	)	)	PUNCT
ftr-415	2554	5	of	of	ADP
ftr-415	2554	6	the	the	DET
ftr-415	2554	7	bankruptcy	bankruptcy	NOUN
ftr-415	2554	8	code	code	NOUN
ftr-415	2554	9	,	,	PUNCT
ftr-415	2554	10	claims	claim	NOUN
ftr-415	2554	11	for	for	ADP
ftr-415	2554	12	taxes	taxis	NOUN
ftr-415	2554	13	for	for	ADP
ftr-415	2554	14	which	which	PRON
ftr-415	2554	15	a	a	DET
ftr-415	2554	16	return	return	NOUN
ftr-415	2554	17	was	be	AUX
ftr-415	2554	18	due	due	ADJ
ftr-415	2554	19	within	within	ADP
ftr-415	2554	20	3	3	NUM
ftr-415	2554	21	years	year	NOUN
ftr-415	2554	22	before	before	SCONJ
ftr-415	2554	23	an	an	DET
ftr-415	2554	24	individual	individual	ADJ
ftr-415	2554	25	taxpayer	taxpayer	NOUN
ftr-415	2554	26	files	file	VERB
ftr-415	2554	27	a	a	DET
ftr-415	2554	28	bankruptcy	bankruptcy	NOUN
ftr-415	2554	29	petition	petition	NOUN
ftr-415	2554	30	are	be	AUX
ftr-415	2554	31	not	not	PART
ftr-415	2554	32	dischargeable	dischargeable	ADJ
ftr-415	2554	33	.	.	PUNCT
ftr-415	2555	1	the	the	DET
ftr-415	2555	2	taxpayers	taxpayer	NOUN
ftr-415	2555	3	had	have	AUX
ftr-415	2555	4	not	not	PART
ftr-415	2555	5	paid	pay	VERB
ftr-415	2555	6	the	the	DET
ftr-415	2555	7	taxes	taxis	NOUN
ftr-415	2555	8	shown	show	VERB
ftr-415	2555	9	on	on	ADP
ftr-415	2555	10	a	a	DET
ftr-415	2555	11	return	return	NOUN
ftr-415	2555	12	due	due	ADJ
ftr-415	2555	13	and	and	CCONJ
ftr-415	2555	14	filed	file	VERB
ftr-415	2555	15	within	within	ADP
ftr-415	2555	16	3	3	NUM
ftr-415	2555	17	years	year	NOUN
ftr-415	2555	18	prior	prior	ADV
ftr-415	2555	19	to	to	ADP
ftr-415	2555	20	filing	file	VERB
ftr-415	2555	21	the	the	DET
ftr-415	2555	22	chapter	chapter	NOUN
ftr-415	2555	23	13	13	NUM
ftr-415	2555	24	bankruptcy	bankruptcy	NOUN
ftr-415	2555	25	petition	petition	NOUN
ftr-415	2555	26	in	in	ADP
ftr-415	2555	27	1996	1996	NUM
ftr-415	2555	28	.	.	PUNCT
ftr-415	2556	1	in	in	ADP
ftr-415	2556	2	march	march	PROPN
ftr-415	2556	3	1997	1997	NUM
ftr-415	2556	4	,	,	PUNCT
ftr-415	2556	5	the	the	DET
ftr-415	2556	6	taxpayers	taxpayer	NOUN
ftr-415	2556	7	filed	file	VERB
ftr-415	2556	8	a	a	DET
ftr-415	2556	9	chapter	chapter	NOUN
ftr-415	2556	10	7	7	NUM
ftr-415	2556	11	petition	petition	NOUN
ftr-415	2556	12	,	,	PUNCT
ftr-415	2556	13	and	and	CCONJ
ftr-415	2556	14	their	their	PRON
ftr-415	2556	15	chapter	chapter	NOUN
ftr-415	2556	16	13	13	NUM
ftr-415	2556	17	petition	petition	NOUN
ftr-415	2556	18	was	be	AUX
ftr-415	2556	19	dismissed	dismiss	VERB
ftr-415	2556	20	;	;	PUNCT
ftr-415	2556	21	they	they	PRON
ftr-415	2556	22	were	be	AUX
ftr-415	2556	23	subsequently	subsequently	ADV
ftr-415	2556	24	discharged	discharge	VERB
ftr-415	2556	25	of	of	ADP
ftr-415	2556	26	their	their	PRON
ftr-415	2556	27	debts	debt	NOUN
ftr-415	2556	28	.	.	PUNCT
ftr-415	2557	1	when	when	SCONJ
ftr-415	2557	2	the	the	DET
ftr-415	2557	3	irs	irs	PROPN
ftr-415	2557	4	sought	seek	VERB
ftr-415	2557	5	payment	payment	NOUN
ftr-415	2557	6	of	of	ADP
ftr-415	2557	7	the	the	DET
ftr-415	2557	8	taxes	taxis	NOUN
ftr-415	2557	9	,	,	PUNCT
ftr-415	2557	10	the	the	DET
ftr-415	2557	11	taxpayers	taxpayer	NOUN
ftr-415	2557	12	claimed	claim	VERB
ftr-415	2557	13	that	that	SCONJ
ftr-415	2557	14	the	the	DET
ftr-415	2557	15	taxes	taxis	NOUN
ftr-415	2557	16	were	be	AUX
ftr-415	2557	17	discharged	discharge	VERB
ftr-415	2557	18	because	because	SCONJ
ftr-415	2557	19	they	they	PRON
ftr-415	2557	20	were	be	AUX
ftr-415	2557	21	due	due	ADJ
ftr-415	2557	22	more	more	ADJ
ftr-415	2557	23	than	than	ADP
ftr-415	2557	24	3	3	NUM
ftr-415	2557	25	years	year	NOUN
ftr-415	2557	26	before	before	ADP
ftr-415	2557	27	their	their	PRON
ftr-415	2557	28	chapter	chapter	NOUN
ftr-415	2557	29	7	7	NUM
ftr-415	2557	30	filing	filing	NOUN
ftr-415	2557	31	.	.	PUNCT
ftr-415	2558	1	the	the	DET
ftr-415	2558	2	court	court	NOUN
ftr-415	2558	3	,	,	PUNCT
ftr-415	2558	4	in	in	ADP
ftr-415	2558	5	an	an	DET
ftr-415	2558	6	opinion	opinion	NOUN
ftr-415	2558	7	by	by	ADP
ftr-415	2558	8	justice	justice	PROPN
ftr-415	2558	9	scalia	scalia	PROPN
ftr-415	2558	10	,	,	PUNCT
ftr-415	2558	11	held	hold	VERB
ftr-415	2558	12	that	that	SCONJ
ftr-415	2558	13	the	the	DET
ftr-415	2558	14	look	look	VERB
ftr-415	2558	15	-	-	PUNCT
ftr-415	2558	16	back	back	NOUN
ftr-415	2558	17	period	period	NOUN
ftr-415	2558	18	is	be	AUX
ftr-415	2558	19	subject	subject	ADJ
ftr-415	2558	20	to	to	ADP
ftr-415	2558	21	equitable	equitable	ADJ
ftr-415	2558	22	tolling	tolling	NOUN
ftr-415	2558	23	.	.	PUNCT
ftr-415	2559	1	because	because	SCONJ
ftr-415	2559	2	the	the	DET
ftr-415	2559	3	chapter	chapter	NOUN
ftr-415	2559	4	13	13	NUM
ftr-415	2559	5	petition	petition	NOUN
ftr-415	2559	6	resulted	result	VERB
ftr-415	2559	7	in	in	ADP
ftr-415	2559	8	an	an	DET
ftr-415	2559	9	automatic	automatic	ADJ
ftr-415	2559	10	stay	stay	NOUN
ftr-415	2559	11	that	that	PRON
ftr-415	2559	12	prevented	prevent	VERB
ftr-415	2559	13	the	the	DET
ftr-415	2559	14	irs	irs	PROPN
ftr-415	2559	15	from	from	ADP
ftr-415	2559	16	collecting	collect	VERB
ftr-415	2559	17	the	the	DET
ftr-415	2559	18	unpaid	unpaid	ADJ
ftr-415	2559	19	taxes	taxis	NOUN
ftr-415	2559	20	,	,	PUNCT
ftr-415	2559	21	when	when	SCONJ
ftr-415	2559	22	the	the	DET
ftr-415	2559	23	chapter	chapter	NOUN
ftr-415	2559	24	7	7	NUM
ftr-415	2559	25	petition	petition	NOUN
ftr-415	2559	26	was	be	AUX
ftr-415	2559	27	filed	file	VERB
ftr-415	2559	28	,	,	PUNCT
ftr-415	2559	29	the	the	DET
ftr-415	2559	30	3	3	NUM
ftr-415	2559	31	-	-	PUNCT
ftr-415	2559	32	year	year	NOUN
ftr-415	2559	33	look	look	NOUN
ftr-415	2559	34	-	-	PUNCT
ftr-415	2559	35	back	back	NOUN
ftr-415	2559	36	period	period	NOUN
ftr-415	2559	37	excluded	exclude	VERB
ftr-415	2559	38	time	time	NOUN
ftr-415	2559	39	during	during	ADP
ftr-415	2559	40	which	which	PRON
ftr-415	2559	41	their	their	PRON
ftr-415	2559	42	chapter	chapter	NOUN
ftr-415	2559	43	13	13	NUM
ftr-415	2559	44	petition	petition	NOUN
ftr-415	2559	45	was	be	AUX
ftr-415	2559	46	pending	pende	VERB
ftr-415	2559	47	.	.	PUNCT
ftr-415	2560	1	thus	thus	ADV
ftr-415	2560	2	,	,	PUNCT
ftr-415	2560	3	the	the	DET
ftr-415	2560	4	tax	tax	NOUN
ftr-415	2560	5	debt	debt	NOUN
ftr-415	2560	6	was	be	AUX
ftr-415	2560	7	not	not	PART
ftr-415	2560	8	discharged	discharge	VERB
ftr-415	2560	9	.	.	PUNCT
ftr-415	2561	1	tolling	tolling	NOUN
ftr-415	2561	2	was	be	AUX
ftr-415	2561	3	appropriate	appropriate	ADJ
ftr-415	2561	4	regardless	regardless	ADV
ftr-415	2561	5	of	of	ADP
ftr-415	2561	6	whether	whether	SCONJ
ftr-415	2561	7	the	the	DET
ftr-415	2561	8	chapter	chapter	NOUN
ftr-415	2561	9	13	13	NUM
ftr-415	2561	10	petition	petition	NOUN
ftr-415	2561	11	was	be	AUX
ftr-415	2561	12	filed	file	VERB
ftr-415	2561	13	in	in	ADP
ftr-415	2561	14	good	good	ADJ
ftr-415	2561	15	faith	faith	NOUN
ftr-415	2561	16	or	or	CCONJ
ftr-415	2561	17	solely	solely	ADV
ftr-415	2561	18	to	to	PART
ftr-415	2561	19	run	run	VERB
ftr-415	2561	20	down	down	ADP
ftr-415	2561	21	the	the	DET
ftr-415	2561	22	look	look	VERB
ftr-415	2561	23	-	-	PUNCT
ftr-415	2561	24	back	back	NOUN
ftr-415	2561	25	period	period	NOUN
ftr-415	2561	26	.	.	PUNCT
ftr-415	2562	1	8	8	X
ftr-415	2562	2	.	.	X
ftr-415	2562	3	behling	behle	VERB
ftr-415	2562	4	v.	v.	ADP
ftr-415	2562	5	commissioner	commissioner	NOUN
ftr-415	2562	6	,	,	PUNCT
ftr-415	2562	7	118	118	NUM
ftr-415	2562	8	t.c	t.c	PROPN
ftr-415	2562	9	.	.	PROPN
ftr-415	2562	10	572	572	NUM
ftr-415	2562	11	(	(	PUNCT
ftr-415	2562	12	6/17/02	6/17/02	NUM
ftr-415	2562	13	)	)	PUNCT
ftr-415	2562	14	.	.	PUNCT
ftr-415	2563	1	if	if	SCONJ
ftr-415	2563	2	a	a	DET
ftr-415	2563	3	taxpayer	taxpayer	NOUN
ftr-415	2563	4	’s	’s	PART
ftr-415	2563	5	consideration	consideration	NOUN
ftr-415	2563	6	of	of	ADP
ftr-415	2563	7	the	the	DET
ftr-415	2563	8	underlying	underlie	VERB
ftr-415	2563	9	liability	liability	NOUN
ftr-415	2563	10	in	in	ADP
ftr-415	2563	11	a	a	DET
ftr-415	2563	12	collection	collection	NOUN
ftr-415	2563	13	due	due	ADJ
ftr-415	2563	14	process	process	NOUN
ftr-415	2563	15	hearing	hearing	NOUN
ftr-415	2563	16	is	be	AUX
ftr-415	2563	17	barred	bar	VERB
ftr-415	2563	18	by	by	ADP
ftr-415	2563	19	§	§	PROPN
ftr-415	2563	20	6330(c)(2)(b	6330(c)(2)(b	PROPN
ftr-415	2563	21	)	)	PUNCT
ftr-415	2564	1	[	[	X
ftr-415	2564	2	because	because	SCONJ
ftr-415	2564	3	the	the	DET
ftr-415	2564	4	taxpayer	taxpayer	NOUN
ftr-415	2564	5	received	receive	VERB
ftr-415	2564	6	a	a	DET
ftr-415	2564	7	deficiency	deficiency	NOUN
ftr-415	2564	8	notice	notice	NOUN
ftr-415	2564	9	]	]	PUNCT
ftr-415	2564	10	,	,	PUNCT
ftr-415	2564	11	the	the	DET
ftr-415	2564	12	tax	tax	NOUN
ftr-415	2564	13	court	court	NOUN
ftr-415	2564	14	will	will	AUX
ftr-415	2564	15	not	not	PART
ftr-415	2564	16	review	review	VERB
ftr-415	2564	17	the	the	DET
ftr-415	2564	18	underlying	underlie	VERB
ftr-415	2564	19	liability	liability	NOUN
ftr-415	2564	20	,	,	PUNCT
ftr-415	2564	21	even	even	ADV
ftr-415	2564	22	though	though	SCONJ
ftr-415	2564	23	the	the	DET
ftr-415	2564	24	irs	irs	PROPN
ftr-415	2564	25	appeals	appeal	NOUN
ftr-415	2564	26	officer	officer	NOUN
ftr-415	2564	27	reconsidered	reconsider	VERB
ftr-415	2564	28	it	it	PRON
ftr-415	2564	29	and	and	CCONJ
ftr-415	2564	30	addressed	address	VERB
ftr-415	2564	31	it	it	PRON
ftr-415	2564	32	in	in	ADP
ftr-415	2564	33	the	the	DET
ftr-415	2564	34	notice	notice	NOUN
ftr-415	2564	35	of	of	ADP
ftr-415	2564	36	determination	determination	NOUN
ftr-415	2564	37	.	.	PUNCT
ftr-415	2565	1	9	9	X
ftr-415	2565	2	.	.	X
ftr-415	2565	3	you	you	PRON
ftr-415	2565	4	’ll	’ll	AUX
ftr-415	2565	5	soon	soon	ADV
ftr-415	2565	6	have	have	VERB
ftr-415	2565	7	to	to	PART
ftr-415	2565	8	pay	pay	VERB
ftr-415	2565	9	the	the	DET
ftr-415	2565	10	irs	irs	PROPN
ftr-415	2565	11	for	for	ADP
ftr-415	2565	12	the	the	DET
ftr-415	2565	13	privilege	privilege	NOUN
ftr-415	2565	14	of	of	ADP
ftr-415	2565	15	proving	prove	VERB
ftr-415	2565	16	that	that	SCONJ
ftr-415	2565	17	you	you	PRON
ftr-415	2565	18	ca	can	AUX
ftr-415	2565	19	n’t	not	PART
ftr-415	2565	20	pay	pay	VERB
ftr-415	2565	21	the	the	DET
ftr-415	2565	22	irs	irs	PROPN
ftr-415	2565	23	.	.	PUNCT
ftr-415	2566	1	reg-103777	reg-103777	PROPN
ftr-415	2566	2	-	-	PUNCT
ftr-415	2566	3	02	02	NUM
ftr-415	2566	4	,	,	PUNCT
ftr-415	2566	5	user	user	NOUN
ftr-415	2566	6	fees	fee	NOUN
ftr-415	2566	7	for	for	ADP
ftr-415	2566	8	processing	processing	NOUN
ftr-415	2566	9	offers	offer	NOUN
ftr-415	2566	10	to	to	PART
ftr-415	2566	11	compromise	compromise	VERB
ftr-415	2566	12	,	,	PUNCT
ftr-415	2567	1	67	67	NUM
ftr-415	2567	2	f.r	f.r	NOUN
ftr-415	2567	3	.	.	NOUN
ftr-415	2567	4	67573	67573	NUM
ftr-415	2567	5	(	(	PUNCT
ftr-415	2567	6	11/06/02	11/06/02	PROPN
ftr-415	2567	7	)	)	PUNCT
ftr-415	2567	8	.	.	PUNCT
ftr-415	2568	1	the	the	DET
ftr-415	2568	2	proposed	propose	VERB
ftr-415	2568	3	regulations	regulation	NOUN
ftr-415	2568	4	[	[	X
ftr-415	2568	5	31	31	NUM
ftr-415	2568	6	c.f.r	c.f.r	NOUN
ftr-415	2568	7	.	.	PUNCT
ftr-415	2569	1	§	§	PROPN
ftr-415	2569	2	300.3	300.3	NUM
ftr-415	2569	3	]	]	PUNCT
ftr-415	2569	4	would	would	AUX
ftr-415	2569	5	impose	impose	VERB
ftr-415	2569	6	a	a	DET
ftr-415	2569	7	$	$	SYM
ftr-415	2569	8	150.00	150.00	NUM
ftr-415	2569	9	user	user	NOUN
ftr-415	2569	10	fee	fee	NOUN
ftr-415	2569	11	for	for	ADP
ftr-415	2569	12	processing	processing	NOUN
ftr-415	2569	13	offers	offer	NOUN
ftr-415	2569	14	in	in	ADP
ftr-415	2569	15	compromise	compromise	NOUN
ftr-415	2569	16	[	[	X
ftr-415	2569	17	pursuant	pursuant	ADJ
ftr-415	2569	18	to	to	ADP
ftr-415	2569	19	the	the	DET
ftr-415	2569	20	independent	independent	ADJ
ftr-415	2569	21	offices	office	NOUN
ftr-415	2569	22	appropriations	appropriation	NOUN
ftr-415	2569	23	act	act	PROPN
ftr-415	2569	24	,	,	PUNCT
ftr-415	2569	25	31	31	NUM
ftr-415	2569	26	u.s.c	u.s.c	ADJ
ftr-415	2569	27	.	.	PUNCT
ftr-415	2570	1	§	§	PROPN
ftr-415	2570	2	9701	9701	NUM
ftr-415	2570	3	]	]	PUNCT
ftr-415	2570	4	.	.	PUNCT
ftr-415	2571	1	the	the	DET
ftr-415	2571	2	proposed	propose	VERB
ftr-415	2571	3	user	user	NOUN
ftr-415	2571	4	fee	fee	NOUN
ftr-415	2571	5	would	would	AUX
ftr-415	2571	6	not	not	PART
ftr-415	2571	7	apply	apply	VERB
ftr-415	2571	8	to	to	ADP
ftr-415	2571	9	offers	offer	NOUN
ftr-415	2571	10	based	base	VERB
ftr-415	2571	11	on	on	ADP
ftr-415	2571	12	doubt	doubt	NOUN
ftr-415	2571	13	as	as	ADP
ftr-415	2571	14	to	to	ADP
ftr-415	2571	15	liability	liability	NOUN
ftr-415	2571	16	,	,	PUNCT
ftr-415	2571	17	offers	offer	NOUN
ftr-415	2571	18	made	make	VERB
ftr-415	2571	19	by	by	ADP
ftr-415	2571	20	low	low	ADJ
ftr-415	2571	21	income	income	NOUN
ftr-415	2571	22	taxpayers	taxpayer	NOUN
ftr-415	2571	23	,	,	PUNCT
ftr-415	2571	24	offers	offer	VERB
ftr-415	2571	25	accepted	accept	VERB
ftr-415	2571	26	to	to	PART
ftr-415	2571	27	promote	promote	VERB
ftr-415	2571	28	effective	effective	ADJ
ftr-415	2571	29	tax	tax	NOUN
ftr-415	2571	30	administration	administration	NOUN
ftr-415	2571	31	,	,	PUNCT
ftr-415	2571	32	and	and	CCONJ
ftr-415	2571	33	offers	offer	VERB
ftr-415	2571	34	accepted	accept	VERB
ftr-415	2571	35	based	base	VERB
ftr-415	2571	36	on	on	ADP
ftr-415	2571	37	doubt	doubt	NOUN
ftr-415	2571	38	as	as	ADP
ftr-415	2571	39	to	to	ADP
ftr-415	2571	40	collectibility	collectibility	NOUN
ftr-415	2571	41	where	where	SCONJ
ftr-415	2571	42	there	there	PRON
ftr-415	2571	43	has	have	AUX
ftr-415	2571	44	been	be	AUX
ftr-415	2571	45	a	a	DET
ftr-415	2571	46	determination	determination	NOUN
ftr-415	2571	47	that	that	SCONJ
ftr-415	2571	48	,	,	PUNCT
ftr-415	2571	49	although	although	SCONJ
ftr-415	2571	50	an	an	DET
ftr-415	2571	51	amount	amount	NOUN
ftr-415	2571	52	greater	great	ADJ
ftr-415	2571	53	than	than	SCONJ
ftr-415	2571	54	the	the	DET
ftr-415	2571	55	amount	amount	NOUN
ftr-415	2571	56	offered	offer	VERB
ftr-415	2571	57	could	could	AUX
ftr-415	2571	58	be	be	AUX
ftr-415	2571	59	collected	collect	VERB
ftr-415	2571	60	,	,	PUNCT
ftr-415	2571	61	collection	collection	NOUN
ftr-415	2571	62	of	of	ADP
ftr-415	2571	63	more	more	ADJ
ftr-415	2571	64	than	than	ADP
ftr-415	2571	65	the	the	DET
ftr-415	2571	66	amount	amount	NOUN
ftr-415	2571	67	offered	offer	VERB
ftr-415	2571	68	would	would	AUX
ftr-415	2571	69	create	create	VERB
ftr-415	2571	70	economic	economic	ADJ
ftr-415	2571	71	hardship	hardship	NOUN
ftr-415	2571	72	within	within	ADP
ftr-415	2571	73	the	the	DET
ftr-415	2571	74	meaning	meaning	NOUN
ftr-415	2571	75	of	of	ADP
ftr-415	2571	76	reg	reg	NOUN
ftr-415	2571	77	.	.	PUNCT
ftr-415	2572	1	§	§	PROPN
ftr-415	2572	2	301.6343	301.6343	NUM
ftr-415	2572	3	-	-	SYM
ftr-415	2572	4	1	1	NUM
ftr-415	2572	5	.	.	NUM
ftr-415	2572	6	172	172	NUM
ftr-415	2572	7	florida	florida	PROPN
ftr-415	2572	8	tax	tax	NOUN
ftr-415	2572	9	review	review	NOUN
ftr-415	2573	1	[	[	X
ftr-415	2573	2	vol.6	vol.6	NUM
ftr-415	2573	3	:	:	PUNCT
ftr-415	2573	4	si	si	PROPN
ftr-415	2573	5	10	10	NUM
ftr-415	2573	6	.	.	PUNCT
ftr-415	2574	1	“	"	PUNCT
ftr-415	2574	2	decision	decision	NOUN
ftr-415	2574	3	letter	letter	NOUN
ftr-415	2574	4	,	,	PUNCT
ftr-415	2574	5	”	"	PUNCT
ftr-415	2574	6	“	"	PUNCT
ftr-415	2574	7	determination	determination	NOUN
ftr-415	2574	8	letter	letter	NOUN
ftr-415	2574	9	.	.	PUNCT
ftr-415	2574	10	”	"	PUNCT
ftr-415	2575	1	what	what	PRON
ftr-415	2575	2	’s	’	VERB
ftr-415	2575	3	the	the	DET
ftr-415	2575	4	difference	difference	NOUN
ftr-415	2575	5	?	?	PUNCT
ftr-415	2576	1	craig	craig	PROPN
ftr-415	2576	2	v.	v.	PROPN
ftr-415	2576	3	commissioner	commissioner	PROPN
ftr-415	2576	4	,	,	PUNCT
ftr-415	2576	5	119	119	NUM
ftr-415	2576	6	t.c	t.c	PROPN
ftr-415	2576	7	.	.	PROPN
ftr-415	2577	1	252	252	NUM
ftr-415	2577	2	(	(	PUNCT
ftr-415	2577	3	11/14/02	11/14/02	PROPN
ftr-415	2577	4	)	)	PUNCT
ftr-415	2577	5	.	.	PUNCT
ftr-415	2578	1	after	after	SCONJ
ftr-415	2578	2	the	the	DET
ftr-415	2578	3	irs	irs	PROPN
ftr-415	2578	4	sent	send	VERB
ftr-415	2578	5	the	the	DET
ftr-415	2578	6	taxpayer	taxpayer	NOUN
ftr-415	2578	7	a	a	DET
ftr-415	2578	8	final	final	ADJ
ftr-415	2578	9	notice	notice	NOUN
ftr-415	2578	10	of	of	ADP
ftr-415	2578	11	intent	intent	NOUN
ftr-415	2578	12	to	to	PART
ftr-415	2578	13	levy	levy	VERB
ftr-415	2578	14	,	,	PUNCT
ftr-415	2578	15	the	the	DET
ftr-415	2578	16	taxpayer	taxpayer	NOUN
ftr-415	2578	17	filed	file	VERB
ftr-415	2578	18	a	a	DET
ftr-415	2578	19	timely	timely	ADJ
ftr-415	2578	20	request	request	NOUN
ftr-415	2578	21	for	for	ADP
ftr-415	2578	22	a	a	DET
ftr-415	2578	23	§	§	PROPN
ftr-415	2578	24	6330	6330	NUM
ftr-415	2578	25	hearing	hearing	NOUN
ftr-415	2578	26	.	.	PUNCT
ftr-415	2579	1	the	the	DET
ftr-415	2579	2	taxpayer	taxpayer	NOUN
ftr-415	2579	3	was	be	AUX
ftr-415	2579	4	accorded	accord	VERB
ftr-415	2579	5	an	an	DET
ftr-415	2579	6	“	"	PUNCT
ftr-415	2579	7	equivalent	equivalent	ADJ
ftr-415	2579	8	hearing	hearing	NOUN
ftr-415	2579	9	”	"	PUNCT
ftr-415	2580	1	[	[	X
ftr-415	2580	2	under	under	ADP
ftr-415	2580	3	reg.§.	reg.§.	PROPN
ftr-415	2580	4	301.6330	301.6330	NUM
ftr-415	2580	5	-	-	SYM
ftr-415	2580	6	1(i	1(i	NUM
ftr-415	2580	7	)	)	PUNCT
ftr-415	2580	8	]	]	PUNCT
ftr-415	2580	9	,	,	PUNCT
ftr-415	2580	10	at	at	ADP
ftr-415	2580	11	which	which	PRON
ftr-415	2580	12	the	the	DET
ftr-415	2580	13	taxpayer	taxpayer	NOUN
ftr-415	2580	14	was	be	AUX
ftr-415	2580	15	erroneously	erroneously	ADV
ftr-415	2580	16	told	tell	VERB
ftr-415	2580	17	that	that	SCONJ
ftr-415	2580	18	he	he	PRON
ftr-415	2580	19	was	be	AUX
ftr-415	2580	20	not	not	PART
ftr-415	2580	21	entitled	entitle	VERB
ftr-415	2580	22	to	to	ADP
ftr-415	2580	23	a	a	DET
ftr-415	2580	24	hearing	hearing	NOUN
ftr-415	2580	25	,	,	PUNCT
ftr-415	2580	26	and	and	CCONJ
ftr-415	2580	27	after	after	ADP
ftr-415	2580	28	which	which	PRON
ftr-415	2580	29	a	a	DET
ftr-415	2580	30	decision	decision	NOUN
ftr-415	2580	31	letter	letter	NOUN
ftr-415	2580	32	upholding	uphold	VERB
ftr-415	2580	33	the	the	DET
ftr-415	2580	34	levy	levy	NOUN
ftr-415	2580	35	was	be	AUX
ftr-415	2580	36	issued	issue	VERB
ftr-415	2580	37	,	,	PUNCT
ftr-415	2580	38	stating	state	VERB
ftr-415	2580	39	that	that	SCONJ
ftr-415	2580	40	the	the	DET
ftr-415	2580	41	taxpayer	taxpayer	NOUN
ftr-415	2580	42	was	be	AUX
ftr-415	2580	43	not	not	PART
ftr-415	2580	44	entitled	entitle	VERB
ftr-415	2580	45	to	to	ADP
ftr-415	2580	46	judicial	judicial	ADJ
ftr-415	2580	47	review	review	NOUN
ftr-415	2580	48	of	of	ADP
ftr-415	2580	49	the	the	DET
ftr-415	2580	50	decision	decision	NOUN
ftr-415	2580	51	because	because	SCONJ
ftr-415	2580	52	the	the	DET
ftr-415	2580	53	request	request	NOUN
ftr-415	2580	54	for	for	ADP
ftr-415	2580	55	a	a	DET
ftr-415	2580	56	hearing	hearing	NOUN
ftr-415	2580	57	was	be	AUX
ftr-415	2580	58	untimely	untimely	ADJ
ftr-415	2580	59	.	.	PUNCT
ftr-415	2581	1	the	the	DET
ftr-415	2581	2	taxpayer	taxpayer	NOUN
ftr-415	2581	3	appealed	appeal	VERB
ftr-415	2581	4	and	and	CCONJ
ftr-415	2581	5	judge	judge	PROPN
ftr-415	2581	6	laro	laro	PROPN
ftr-415	2581	7	held	hold	VERB
ftr-415	2581	8	that	that	SCONJ
ftr-415	2581	9	the	the	DET
ftr-415	2581	10	tax	tax	NOUN
ftr-415	2581	11	court	court	NOUN
ftr-415	2581	12	had	have	VERB
ftr-415	2581	13	jurisdiction	jurisdiction	NOUN
ftr-415	2581	14	to	to	PART
ftr-415	2581	15	review	review	VERB
ftr-415	2581	16	the	the	DET
ftr-415	2581	17	irs	irs	PROPN
ftr-415	2581	18	’s	’s	PART
ftr-415	2581	19	decision	decision	NOUN
ftr-415	2581	20	even	even	ADV
ftr-415	2581	21	though	though	SCONJ
ftr-415	2581	22	the	the	DET
ftr-415	2581	23	irs	irs	PROPN
ftr-415	2581	24	never	never	ADV
ftr-415	2581	25	issued	issue	VERB
ftr-415	2581	26	the	the	DET
ftr-415	2581	27	taxpayer	taxpayer	NOUN
ftr-415	2581	28	a	a	DET
ftr-415	2581	29	notice	notice	NOUN
ftr-415	2581	30	of	of	ADP
ftr-415	2581	31	determination	determination	NOUN
ftr-415	2581	32	with	with	ADP
ftr-415	2581	33	respect	respect	NOUN
ftr-415	2581	34	to	to	ADP
ftr-415	2581	35	a	a	DET
ftr-415	2581	36	§	§	PROPN
ftr-415	2581	37	6330	6330	NUM
ftr-415	2581	38	hearing	hearing	NOUN
ftr-415	2581	39	.	.	PUNCT
ftr-415	2582	1	the	the	DET
ftr-415	2582	2	commissioner	commissioner	NOUN
ftr-415	2582	3	conceded	concede	VERB
ftr-415	2582	4	that	that	SCONJ
ftr-415	2582	5	the	the	DET
ftr-415	2582	6	taxpayer	taxpayer	NOUN
ftr-415	2582	7	was	be	AUX
ftr-415	2582	8	entitled	entitle	VERB
ftr-415	2582	9	to	to	PART
ftr-415	2582	10	and	and	CCONJ
ftr-415	2582	11	should	should	AUX
ftr-415	2582	12	have	have	AUX
ftr-415	2582	13	been	be	AUX
ftr-415	2582	14	given	give	VERB
ftr-415	2582	15	a	a	DET
ftr-415	2582	16	hearing	hearing	NOUN
ftr-415	2582	17	,	,	PUNCT
ftr-415	2582	18	and	and	CCONJ
ftr-415	2582	19	judge	judge	PROPN
ftr-415	2582	20	laro	laro	PROPN
ftr-415	2582	21	accepted	accept	VERB
ftr-415	2582	22	the	the	DET
ftr-415	2582	23	commissioner	commissioner	NOUN
ftr-415	2582	24	’s	’s	PART
ftr-415	2582	25	argument	argument	NOUN
ftr-415	2582	26	that	that	SCONJ
ftr-415	2582	27	the	the	DET
ftr-415	2582	28	tax	tax	NOUN
ftr-415	2582	29	court	court	NOUN
ftr-415	2582	30	had	have	AUX
ftr-415	2582	31	jurisdiction	jurisdiction	NOUN
ftr-415	2582	32	on	on	ADP
ftr-415	2582	33	the	the	DET
ftr-415	2582	34	grounds	ground	NOUN
ftr-415	2582	35	that	that	SCONJ
ftr-415	2582	36	the	the	DET
ftr-415	2582	37	taxpayer	taxpayer	NOUN
ftr-415	2582	38	had	have	AUX
ftr-415	2582	39	received	receive	VERB
ftr-415	2582	40	an	an	DET
ftr-415	2582	41	“	"	PUNCT
ftr-415	2582	42	equivalent	equivalent	ADJ
ftr-415	2582	43	hearing	hearing	NOUN
ftr-415	2582	44	”	"	PUNCT
ftr-415	2582	45	and	and	CCONJ
ftr-415	2582	46	a	a	DET
ftr-415	2582	47	decision	decision	NOUN
ftr-415	2582	48	letter	letter	NOUN
ftr-415	2582	49	.	.	PUNCT
ftr-415	2583	1	since	since	SCONJ
ftr-415	2583	2	there	there	PRON
ftr-415	2583	3	was	be	VERB
ftr-415	2583	4	a	a	DET
ftr-415	2583	5	timely	timely	ADJ
ftr-415	2583	6	request	request	NOUN
ftr-415	2583	7	for	for	ADP
ftr-415	2583	8	a	a	DET
ftr-415	2583	9	hearing	hearing	NOUN
ftr-415	2583	10	,	,	PUNCT
ftr-415	2583	11	an	an	DET
ftr-415	2583	12	equivalent	equivalent	ADJ
ftr-415	2583	13	hearing	hearing	NOUN
ftr-415	2583	14	,	,	PUNCT
ftr-415	2583	15	and	and	CCONJ
ftr-415	2583	16	decision	decision	NOUN
ftr-415	2583	17	letter	letter	NOUN
ftr-415	2583	18	,	,	PUNCT
ftr-415	2583	19	“	"	PUNCT
ftr-415	2583	20	the	the	DET
ftr-415	2583	21	‘	'	PUNCT
ftr-415	2583	22	decision	decision	NOUN
ftr-415	2583	23	’	'	PUNCT
ftr-415	2583	24	reflected	reflect	VERB
ftr-415	2583	25	in	in	ADP
ftr-415	2583	26	the	the	DET
ftr-415	2583	27	decision	decision	NOUN
ftr-415	2583	28	letter	letter	NOUN
ftr-415	2583	29	issued	issue	VERB
ftr-415	2583	30	to	to	ADP
ftr-415	2583	31	petitioner	petitioner	NOUN
ftr-415	2583	32	is	be	AUX
ftr-415	2583	33	a	a	DET
ftr-415	2583	34	‘	'	PUNCT
ftr-415	2583	35	determination	determination	NOUN
ftr-415	2583	36	’	'	PUNCT
ftr-415	2583	37	for	for	ADP
ftr-415	2583	38	purposes	purpose	NOUN
ftr-415	2583	39	of	of	ADP
ftr-415	2583	40	section	section	NOUN
ftr-415	2583	41	6630(d)(1	6630(d)(1	NOUN
ftr-415	2583	42	)	)	PUNCT
ftr-415	2583	43	.	.	PUNCT
ftr-415	2583	44	”	"	PUNCT
ftr-415	2584	1	the	the	DET
ftr-415	2584	2	court	court	NOUN
ftr-415	2584	3	proceeded	proceed	VERB
ftr-415	2584	4	to	to	PART
ftr-415	2584	5	grant	grant	VERB
ftr-415	2584	6	summary	summary	NOUN
ftr-415	2584	7	judgment	judgment	NOUN
ftr-415	2584	8	for	for	ADP
ftr-415	2584	9	the	the	DET
ftr-415	2584	10	commissioner	commissioner	NOUN
ftr-415	2584	11	,	,	PUNCT
ftr-415	2584	12	rejecting	reject	VERB
ftr-415	2584	13	the	the	DET
ftr-415	2584	14	taxpayer	taxpayer	NOUN
ftr-415	2584	15	’s	’s	PART
ftr-415	2584	16	tax	tax	NOUN
ftr-415	2584	17	protestor	protestor	NOUN
ftr-415	2584	18	arguments	argument	NOUN
ftr-415	2584	19	and	and	CCONJ
ftr-415	2584	20	imposing	impose	VERB
ftr-415	2584	21	a	a	DET
ftr-415	2584	22	$	$	SYM
ftr-415	2584	23	2,500	2,500	NUM
ftr-415	2584	24	§	§	PROPN
ftr-415	2584	25	6673(a)(1	6673(a)(1	NOUN
ftr-415	2584	26	)	)	PUNCT
ftr-415	2584	27	penalty	penalty	NOUN
ftr-415	2584	28	.	.	PUNCT
ftr-415	2585	1	11	11	NUM
ftr-415	2585	2	.	.	PUNCT
ftr-415	2586	1	t.d	t.d	AUX
ftr-415	2586	2	.	.	PROPN
ftr-415	2586	3	9027	9027	NUM
ftr-415	2586	4	,	,	PUNCT
ftr-415	2586	5	levy	levy	VERB
ftr-415	2586	6	restrictions	restriction	NOUN
ftr-415	2586	7	during	during	ADP
ftr-415	2586	8	installment	installment	NOUN
ftr-415	2586	9	agreements	agreement	NOUN
ftr-415	2586	10	,	,	PUNCT
ftr-415	2586	11	67	67	NUM
ftr-415	2586	12	f.r	f.r	NOUN
ftr-415	2586	13	.	.	PROPN
ftr-415	2587	1	77416	77416	NUM
ftr-415	2587	2	(	(	PUNCT
ftr-415	2587	3	12/18/02	12/18/02	PROPN
ftr-415	2587	4	)	)	PUNCT
ftr-415	2587	5	.	.	PUNCT
ftr-415	2588	1	the	the	DET
ftr-415	2588	2	treasury	treasury	PROPN
ftr-415	2588	3	department	department	PROPN
ftr-415	2588	4	has	have	AUX
ftr-415	2588	5	promulgated	promulgate	VERB
ftr-415	2588	6	regulations	regulation	NOUN
ftr-415	2588	7	[	[	X
ftr-415	2588	8	reg	reg	NOUN
ftr-415	2588	9	.	.	PUNCT
ftr-415	2589	1	§	§	PROPN
ftr-415	2589	2	301.6331	301.6331	NUM
ftr-415	2589	3	-	-	SYM
ftr-415	2589	4	4	4	NUM
ftr-415	2589	5	]	]	PUNCT
ftr-415	2589	6	under	under	ADP
ftr-415	2589	7	§	§	PROPN
ftr-415	2589	8	6331(k	6331(k	NOUN
ftr-415	2589	9	)	)	PUNCT
ftr-415	2589	10	relating	relate	VERB
ftr-415	2589	11	to	to	ADP
ftr-415	2589	12	restrictions	restriction	NOUN
ftr-415	2589	13	on	on	ADP
ftr-415	2589	14	levy	levy	NOUN
ftr-415	2589	15	during	during	ADP
ftr-415	2589	16	the	the	DET
ftr-415	2589	17	period	period	NOUN
ftr-415	2589	18	that	that	PRON
ftr-415	2589	19	an	an	DET
ftr-415	2589	20	installment	installment	NOUN
ftr-415	2589	21	agreement	agreement	NOUN
ftr-415	2589	22	is	be	AUX
ftr-415	2589	23	proposed	propose	VERB
ftr-415	2589	24	or	or	CCONJ
ftr-415	2589	25	in	in	ADP
ftr-415	2589	26	effect	effect	NOUN
ftr-415	2589	27	.	.	PUNCT
ftr-415	2590	1	12	12	NUM
ftr-415	2590	2	.	.	PUNCT
ftr-415	2591	1	due	due	ADJ
ftr-415	2591	2	process	process	NOUN
ftr-415	2591	3	in	in	ADP
ftr-415	2591	4	jeopardy	jeopardy	NOUN
ftr-415	2591	5	assessments	assessment	NOUN
ftr-415	2591	6	and	and	CCONJ
ftr-415	2591	7	levies	levy	NOUN
ftr-415	2591	8	.	.	PUNCT
ftr-415	2592	1	dorn	dorn	PROPN
ftr-415	2592	2	v.	v.	PROPN
ftr-415	2592	3	commissioner	commissioner	PROPN
ftr-415	2592	4	,	,	PUNCT
ftr-415	2592	5	119	119	NUM
ftr-415	2592	6	t.c	t.c	PROPN
ftr-415	2592	7	.	.	PUNCT
ftr-415	2593	1	no	no	INTJ
ftr-415	2593	2	.	.	NOUN
ftr-415	2594	1	22	22	NUM
ftr-415	2594	2	(	(	PUNCT
ftr-415	2594	3	12/30/02	12/30/02	PROPN
ftr-415	2594	4	)	)	PUNCT
ftr-415	2594	5	.	.	PUNCT
ftr-415	2595	1	section	section	NOUN
ftr-415	2595	2	6330(f	6330(f	NUM
ftr-415	2595	3	)	)	PUNCT
ftr-415	2595	4	denies	deny	VERB
ftr-415	2595	5	taxpayers	taxpayer	NOUN
ftr-415	2595	6	the	the	DET
ftr-415	2595	7	right	right	NOUN
ftr-415	2595	8	to	to	ADP
ftr-415	2595	9	a	a	DET
ftr-415	2595	10	pre	pre	ADJ
ftr-415	2595	11	-	-	ADJ
ftr-415	2595	12	levy	levy	ADJ
ftr-415	2595	13	hearing	hearing	NOUN
ftr-415	2595	14	in	in	ADP
ftr-415	2595	15	the	the	DET
ftr-415	2595	16	case	case	NOUN
ftr-415	2595	17	of	of	ADP
ftr-415	2595	18	jeopardy	jeopardy	NOUN
ftr-415	2595	19	assessments	assessment	NOUN
ftr-415	2595	20	,	,	PUNCT
ftr-415	2595	21	but	but	CCONJ
ftr-415	2595	22	§	§	PROPN
ftr-415	2595	23	6330(b	6330(b	PROPN
ftr-415	2595	24	)	)	PUNCT
ftr-415	2595	25	accords	accord	NOUN
ftr-415	2595	26	the	the	DET
ftr-415	2595	27	taxpayer	taxpayer	NOUN
ftr-415	2595	28	a	a	DET
ftr-415	2595	29	right	right	NOUN
ftr-415	2595	30	to	to	ADP
ftr-415	2595	31	an	an	DET
ftr-415	2595	32	administrative	administrative	ADJ
ftr-415	2595	33	due	due	ADJ
ftr-415	2595	34	process	process	NOUN
ftr-415	2595	35	hearing	hearing	NOUN
ftr-415	2595	36	within	within	ADP
ftr-415	2595	37	a	a	DET
ftr-415	2595	38	reasonable	reasonable	ADJ
ftr-415	2595	39	time	time	NOUN
ftr-415	2595	40	after	after	ADP
ftr-415	2595	41	the	the	DET
ftr-415	2595	42	levy	levy	NOUN
ftr-415	2595	43	.	.	PUNCT
ftr-415	2596	1	judge	judge	PROPN
ftr-415	2596	2	colvin	colvin	PROPN
ftr-415	2596	3	held	hold	VERB
ftr-415	2596	4	that	that	SCONJ
ftr-415	2596	5	under	under	ADP
ftr-415	2596	6	§	§	PROPN
ftr-415	2596	7	6330(d	6330(d	PROPN
ftr-415	2596	8	)	)	PUNCT
ftr-415	2596	9	,	,	PUNCT
ftr-415	2596	10	the	the	DET
ftr-415	2596	11	taxpayer	taxpayer	NOUN
ftr-415	2596	12	is	be	AUX
ftr-415	2596	13	entitled	entitle	VERB
ftr-415	2596	14	to	to	ADP
ftr-415	2596	15	tax	tax	NOUN
ftr-415	2596	16	court	court	NOUN
ftr-415	2596	17	review	review	NOUN
ftr-415	2596	18	of	of	ADP
ftr-415	2596	19	an	an	DET
ftr-415	2596	20	administrative	administrative	ADJ
ftr-415	2596	21	decision	decision	NOUN
ftr-415	2596	22	in	in	ADP
ftr-415	2596	23	a	a	DET
ftr-415	2596	24	§	§	PROPN
ftr-415	2596	25	6330(b	6330(b	NOUN
ftr-415	2596	26	)	)	PUNCT
ftr-415	2596	27	hearing	hearing	NOUN
ftr-415	2596	28	that	that	PRON
ftr-415	2596	29	finds	find	VERB
ftr-415	2596	30	a	a	DET
ftr-415	2596	31	jeopardy	jeopardy	NOUN
ftr-415	2596	32	levy	levy	NOUN
ftr-415	2596	33	was	be	AUX
ftr-415	2596	34	proper	proper	ADJ
ftr-415	2596	35	.	.	PUNCT
ftr-415	2597	1	g.	g.	PROPN
ftr-415	2597	2	innocent	innocent	ADJ
ftr-415	2597	3	spouse	spouse	NOUN
ftr-415	2597	4	1	1	NUM
ftr-415	2597	5	.	.	PUNCT
ftr-415	2598	1	when	when	SCONJ
ftr-415	2598	2	the	the	DET
ftr-415	2598	3	legislative	legislative	ADJ
ftr-415	2598	4	history	history	NOUN
ftr-415	2598	5	is	be	AUX
ftr-415	2598	6	ambiguous	ambiguous	ADJ
ftr-415	2598	7	,	,	PUNCT
ftr-415	2598	8	read	read	VERB
ftr-415	2598	9	the	the	DET
ftr-415	2598	10	statute	statute	NOUN
ftr-415	2598	11	.	.	PUNCT
ftr-415	2599	1	tax	tax	NOUN
ftr-415	2599	2	court	court	NOUN
ftr-415	2599	3	majority	majority	NOUN
ftr-415	2599	4	holds	hold	VERB
ftr-415	2599	5	that	that	SCONJ
ftr-415	2599	6	the	the	DET
ftr-415	2599	7	test	test	NOUN
ftr-415	2599	8	for	for	ADP
ftr-415	2599	9	knowledge	knowledge	NOUN
ftr-415	2599	10	under	under	ADP
ftr-415	2599	11	the	the	DET
ftr-415	2599	12	§	§	PROPN
ftr-415	2599	13	6015(c)(3)(c	6015(c)(3)(c	PROPN
ftr-415	2599	14	)	)	PUNCT
ftr-415	2599	15	separate	separate	ADJ
ftr-415	2599	16	liability	liability	NOUN
ftr-415	2599	17	election	election	NOUN
ftr-415	2599	18	is	be	AUX
ftr-415	2599	19	the	the	DET
ftr-415	2599	20	same	same	ADJ
ftr-415	2599	21	as	as	ADP
ftr-415	2599	22	that	that	PRON
ftr-415	2599	23	under	under	ADP
ftr-415	2599	24	former	former	ADJ
ftr-415	2599	25	§	§	PROPN
ftr-415	2599	26	6013(e)(1)(c	6013(e)(1)(c	NUM
ftr-415	2599	27	)	)	PUNCT
ftr-415	2599	28	,	,	PUNCT
ftr-415	2599	29	which	which	PRON
ftr-415	2599	30	is	be	AUX
ftr-415	2599	31	that	that	DET
ftr-415	2599	32	knowledge	knowledge	NOUN
ftr-415	2599	33	of	of	ADP
ftr-415	2599	34	an	an	DET
ftr-415	2599	35	item	item	NOUN
ftr-415	2599	36	of	of	ADP
ftr-415	2599	37	omitted	omit	VERB
ftr-415	2599	38	income	income	NOUN
ftr-415	2599	39	is	be	AUX
ftr-415	2599	40	sufficient	sufficient	ADJ
ftr-415	2599	41	to	to	PART
ftr-415	2599	42	deny	deny	VERB
ftr-415	2599	43	relief	relief	NOUN
ftr-415	2599	44	even	even	ADV
ftr-415	2599	45	if	if	SCONJ
ftr-415	2599	46	the	the	DET
ftr-415	2599	47	spouse	spouse	NOUN
ftr-415	2599	48	has	have	VERB
ftr-415	2599	49	no	no	DET
ftr-415	2599	50	reason	reason	NOUN
ftr-415	2599	51	to	to	PART
ftr-415	2599	52	believe	believe	VERB
ftr-415	2599	53	that	that	SCONJ
ftr-415	2599	54	the	the	DET
ftr-415	2599	55	way	way	NOUN
ftr-415	2599	56	the	the	DET
ftr-415	2599	57	item	item	NOUN
ftr-415	2599	58	was	be	AUX
ftr-415	2599	59	reported	report	VERB
ftr-415	2599	60	on	on	ADP
ftr-415	2599	61	the	the	DET
ftr-415	2599	62	return	return	NOUN
ftr-415	2599	63	was	be	AUX
ftr-415	2599	64	correct	correct	ADJ
ftr-415	2599	65	.	.	PUNCT
ftr-415	2600	1	cheshire	cheshire	PROPN
ftr-415	2600	2	v.	v.	PROPN
ftr-415	2600	3	commissioner	commissioner	PROPN
ftr-415	2600	4	,	,	PUNCT
ftr-415	2600	5	115	115	NUM
ftr-415	2600	6	t.c	t.c	PROPN
ftr-415	2600	7	.	.	PROPN
ftr-415	2600	8	183	183	NUM
ftr-415	2600	9	(	(	PUNCT
ftr-415	2600	10	8/30/00	8/30/00	NUM
ftr-415	2600	11	)	)	PUNCT
ftr-415	2600	12	(	(	PUNCT
ftr-415	2600	13	reviewed	review	VERB
ftr-415	2600	14	,	,	PUNCT
ftr-415	2600	15	11	11	NUM
ftr-415	2600	16	-	-	SYM
ftr-415	2600	17	4	4	NUM
ftr-415	2600	18	)	)	PUNCT
ftr-415	2600	19	.	.	PUNCT
ftr-415	2601	1	a	a	DET
ftr-415	2601	2	spouse	spouse	NOUN
ftr-415	2601	3	who	who	PRON
ftr-415	2601	4	has	have	VERB
ftr-415	2601	5	actual	actual	ADJ
ftr-415	2601	6	knowledge	knowledge	NOUN
ftr-415	2601	7	of	of	ADP
ftr-415	2601	8	the	the	DET
ftr-415	2601	9	transaction	transaction	NOUN
ftr-415	2601	10	giving	give	VERB
ftr-415	2601	11	rise	rise	NOUN
ftr-415	2601	12	to	to	ADP
ftr-415	2601	13	omitted	omit	VERB
ftr-415	2601	14	income	income	NOUN
ftr-415	2601	15	has	have	VERB
ftr-415	2601	16	“	"	PUNCT
ftr-415	2601	17	reason	reason	NOUN
ftr-415	2601	18	to	to	PART
ftr-415	2601	19	know	know	VERB
ftr-415	2601	20	”	"	PUNCT
ftr-415	2601	21	of	of	ADP
ftr-415	2601	22	the	the	DET
ftr-415	2601	23	understatement	understatement	NOUN
ftr-415	2601	24	and	and	CCONJ
ftr-415	2601	25	is	be	AUX
ftr-415	2601	26	not	not	PART
ftr-415	2601	27	entitled	entitle	VERB
ftr-415	2601	28	to	to	ADP
ftr-415	2601	29	innocent	innocent	ADJ
ftr-415	2601	30	spouse	spouse	NOUN
ftr-415	2601	31	relief	relief	NOUN
ftr-415	2601	32	under	under	ADP
ftr-415	2601	33	§	§	PROPN
ftr-415	2601	34	6015(b	6015(b	NOUN
ftr-415	2601	35	)	)	PUNCT
ftr-415	2601	36	.	.	PUNCT
ftr-415	2602	1	the	the	DET
ftr-415	2602	2	taxpayer	taxpayer	NOUN
ftr-415	2602	3	’s	’s	PART
ftr-415	2602	4	proposed	propose	VERB
ftr-415	2602	5	standard	standard	NOUN
ftr-415	2602	6	based	base	VERB
ftr-415	2602	7	on	on	ADP
ftr-415	2602	8	a	a	DET
ftr-415	2602	9	prudent	prudent	ADJ
ftr-415	2602	10	taxpayer	taxpayer	NOUN
ftr-415	2602	11	being	be	AUX
ftr-415	2602	12	expected	expect	VERB
ftr-415	2602	13	to	to	PART
ftr-415	2602	14	know	know	VERB
ftr-415	2602	15	of	of	ADP
ftr-415	2602	16	the	the	DET
ftr-415	2602	17	understatement	understatement	NOUN
ftr-415	2602	18	was	be	AUX
ftr-415	2602	19	rejected	reject	VERB
ftr-415	2602	20	as	as	ADP
ftr-415	2602	21	providing	provide	VERB
ftr-415	2602	22	too	too	ADV
ftr-415	2602	23	broad	broad	ADJ
ftr-415	2602	24	of	of	ADP
ftr-415	2602	25	an	an	DET
ftr-415	2602	26	escape	escape	NOUN
ftr-415	2602	27	hatch	hatch	NOUN
ftr-415	2602	28	from	from	ADP
ftr-415	2602	29	liability	liability	NOUN
ftr-415	2602	30	.	.	PUNCT
ftr-415	2603	1	more	more	ADV
ftr-415	2603	2	importantly	importantly	ADV
ftr-415	2603	3	,	,	PUNCT
ftr-415	2603	4	the	the	DET
ftr-415	2603	5	tax	tax	NOUN
ftr-415	2603	6	court	court	NOUN
ftr-415	2603	7	(	(	PUNCT
ftr-415	2603	8	judge	judge	PROPN
ftr-415	2603	9	jacobs	jacobs	PROPN
ftr-415	2603	10	)	)	PUNCT
ftr-415	2603	11	held	hold	VERB
ftr-415	2603	12	that	that	SCONJ
ftr-415	2603	13	for	for	SCONJ
ftr-415	2603	14	the	the	DET
ftr-415	2603	15	spouse	spouse	NOUN
ftr-415	2603	16	to	to	PART
ftr-415	2603	17	be	be	AUX
ftr-415	2603	18	denied	deny	VERB
ftr-415	2603	19	apportioned	apportioned	ADJ
ftr-415	2603	20	liability	liability	NOUN
ftr-415	2603	21	relief	relief	NOUN
ftr-415	2603	22	,	,	PUNCT
ftr-415	2603	23	§	§	PROPN
ftr-415	2603	24	6015(c)(3)(c	6015(c)(3)(c	NUM
ftr-415	2603	25	)	)	PUNCT
ftr-415	2603	26	does	do	AUX
ftr-415	2603	27	not	not	PART
ftr-415	2603	28	require	require	VERB
ftr-415	2603	29	actual	actual	ADJ
ftr-415	2603	30	knowledge	knowledge	NOUN
ftr-415	2603	31	of	of	ADP
ftr-415	2603	32	whether	whether	SCONJ
ftr-415	2603	33	the	the	DET
ftr-415	2603	34	entry	entry	NOUN
ftr-415	2603	35	on	on	ADP
ftr-415	2603	36	the	the	DET
ftr-415	2603	37	return	return	NOUN
ftr-415	2603	38	is	be	AUX
ftr-415	2603	39	or	or	CCONJ
ftr-415	2603	40	is	be	AUX
ftr-415	2603	41	not	not	PART
ftr-415	2603	42	correct	correct	ADJ
ftr-415	2603	43	.	.	PUNCT
ftr-415	2604	1	the	the	DET
ftr-415	2604	2	applicable	applicable	ADJ
ftr-415	2604	3	knowledge	knowledge	NOUN
ftr-415	2604	4	standard	standard	NOUN
ftr-415	2604	5	under	under	ADP
ftr-415	2604	6	§	§	PROPN
ftr-415	2604	7	6015(c)(3)(c	6015(c)(3)(c	NUM
ftr-415	2604	8	)	)	PUNCT
ftr-415	2604	9	is	be	AUX
ftr-415	2604	10	“	"	PUNCT
ftr-415	2604	11	an	an	DET
ftr-415	2604	12	actual	actual	ADJ
ftr-415	2604	13	and	and	CCONJ
ftr-415	2604	14	clear	clear	ADJ
ftr-415	2604	15	awareness	awareness	NOUN
ftr-415	2604	16	(	(	PUNCT
ftr-415	2604	17	as	as	SCONJ
ftr-415	2604	18	opposed	oppose	VERB
ftr-415	2604	19	to	to	PART
ftr-415	2604	20	reason	reason	NOUN
ftr-415	2604	21	to	to	PART
ftr-415	2604	22	know	know	VERB
ftr-415	2604	23	)	)	PUNCT
ftr-415	2604	24	of	of	ADP
ftr-415	2604	25	the	the	DET
ftr-415	2604	26	existence	existence	NOUN
ftr-415	2604	27	of	of	ADP
ftr-415	2604	28	an	an	DET
ftr-415	2604	29	item	item	NOUN
ftr-415	2604	30	which	which	PRON
ftr-415	2604	31	gives	give	VERB
ftr-415	2604	32	rise	rise	NOUN
ftr-415	2604	33	to	to	ADP
ftr-415	2604	34	the	the	DET
ftr-415	2604	35	deficiency	deficiency	NOUN
ftr-415	2604	36	(	(	PUNCT
ftr-415	2604	37	or	or	CCONJ
ftr-415	2604	38	portion	portion	NOUN
ftr-415	2604	39	thereof	thereof	ADV
ftr-415	2604	40	)	)	PUNCT
ftr-415	2604	41	.	.	PUNCT
ftr-415	2604	42	”	"	PUNCT
ftr-415	2605	1	thus	thus	ADV
ftr-415	2605	2	,	,	PUNCT
ftr-415	2605	3	because	because	SCONJ
ftr-415	2605	4	when	when	SCONJ
ftr-415	2605	5	the	the	DET
ftr-415	2605	6	spouse	spouse	NOUN
ftr-415	2605	7	seeking	seek	VERB
ftr-415	2605	8	apportioned	apportioned	ADJ
ftr-415	2605	9	liability	liability	NOUN
ftr-415	2605	10	in	in	ADP
ftr-415	2605	11	cheshire	cheshire	PROPN
ftr-415	2605	12	signed	sign	VERB
ftr-415	2605	13	the	the	DET
ftr-415	2605	14	joint	joint	ADJ
ftr-415	2605	15	return	return	NOUN
ftr-415	2605	16	,	,	PUNCT
ftr-415	2605	17	she	she	PRON
ftr-415	2605	18	was	be	AUX
ftr-415	2605	19	aware	aware	ADJ
ftr-415	2605	20	of	of	ADP
ftr-415	2605	21	the	the	DET
ftr-415	2605	22	amount	amount	NOUN
ftr-415	2605	23	,	,	PUNCT
ftr-415	2605	24	the	the	DET
ftr-415	2605	25	source	source	NOUN
ftr-415	2605	26	,	,	PUNCT
ftr-415	2605	27	and	and	CCONJ
ftr-415	2605	28	the	the	DET
ftr-415	2605	29	date	date	NOUN
ftr-415	2605	30	of	of	ADP
ftr-415	2605	31	receipt	receipt	NOUN
ftr-415	2605	32	of	of	ADP
ftr-415	2605	33	a	a	DET
ftr-415	2605	34	retirement	retirement	NOUN
ftr-415	2605	35	distribution	distribution	NOUN
ftr-415	2605	36	received	receive	VERB
ftr-415	2605	37	by	by	ADP
ftr-415	2605	38	her	she	PRON
ftr-415	2605	39	then	then	ADV
ftr-415	2605	40	husband	husband	NOUN
ftr-415	2605	41	,	,	PUNCT
ftr-415	2605	42	she	she	PRON
ftr-415	2605	43	2003	2003	NUM
ftr-415	2605	44	]	]	PUNCT
ftr-415	2605	45	recent	recent	ADJ
ftr-415	2605	46	developments	development	NOUN
ftr-415	2605	47	in	in	ADP
ftr-415	2605	48	federal	federal	ADJ
ftr-415	2605	49	income	income	NOUN
ftr-415	2605	50	taxation	taxation	NOUN
ftr-415	2605	51	173	173	NUM
ftr-415	2605	52	was	be	AUX
ftr-415	2605	53	denied	deny	VERB
ftr-415	2605	54	apportioned	apportioned	ADJ
ftr-415	2605	55	liability	liability	NOUN
ftr-415	2605	56	,	,	PUNCT
ftr-415	2605	57	even	even	ADV
ftr-415	2605	58	though	though	SCONJ
ftr-415	2605	59	at	at	ADP
ftr-415	2605	60	that	that	DET
ftr-415	2605	61	time	time	NOUN
ftr-415	2605	62	she	she	PRON
ftr-415	2605	63	misunderstood	misunderstand	VERB
ftr-415	2605	64	how	how	SCONJ
ftr-415	2605	65	much	much	ADJ
ftr-415	2605	66	of	of	ADP
ftr-415	2605	67	the	the	DET
ftr-415	2605	68	retirement	retirement	NOUN
ftr-415	2605	69	distribution	distribution	NOUN
ftr-415	2605	70	was	be	AUX
ftr-415	2605	71	properly	properly	ADV
ftr-415	2605	72	taxable	taxable	ADJ
ftr-415	2605	73	and	and	CCONJ
ftr-415	2605	74	thus	thus	ADV
ftr-415	2605	75	did	do	AUX
ftr-415	2605	76	not	not	PART
ftr-415	2605	77	know	know	VERB
ftr-415	2605	78	that	that	SCONJ
ftr-415	2605	79	the	the	DET
ftr-415	2605	80	amount	amount	NOUN
ftr-415	2605	81	of	of	ADP
ftr-415	2605	82	income	income	NOUN
ftr-415	2605	83	was	be	AUX
ftr-415	2605	84	understated	understate	VERB
ftr-415	2605	85	.	.	PUNCT
ftr-415	2606	1	the	the	DET
ftr-415	2606	2	court	court	NOUN
ftr-415	2606	3	declined	decline	VERB
ftr-415	2606	4	to	to	PART
ftr-415	2606	5	follow	follow	VERB
ftr-415	2606	6	a	a	DET
ftr-415	2606	7	statement	statement	NOUN
ftr-415	2606	8	in	in	ADP
ftr-415	2606	9	h.	h.	PROPN
ftr-415	2606	10	conf	conf	PROPN
ftr-415	2606	11	.	.	PUNCT
ftr-415	2607	1	rept	rept	NOUN
ftr-415	2607	2	.	.	PUNCT
ftr-415	2608	1	105	105	NUM
ftr-415	2608	2	-	-	SYM
ftr-415	2608	3	599	599	NUM
ftr-415	2608	4	,	,	PUNCT
ftr-415	2608	5	at	at	ADP
ftr-415	2608	6	253	253	NUM
ftr-415	2608	7	(	(	PUNCT
ftr-415	2608	8	1998	1998	NUM
ftr-415	2608	9	)	)	PUNCT
ftr-415	2608	10	that	that	SCONJ
ftr-415	2608	11	“	"	PUNCT
ftr-415	2608	12	if	if	SCONJ
ftr-415	2608	13	the	the	DET
ftr-415	2608	14	irs	irs	PROPN
ftr-415	2608	15	proves	prove	VERB
ftr-415	2608	16	that	that	SCONJ
ftr-415	2608	17	the	the	DET
ftr-415	2608	18	electing	electing	ADJ
ftr-415	2608	19	spouse	spouse	NOUN
ftr-415	2608	20	had	have	VERB
ftr-415	2608	21	actual	actual	ADJ
ftr-415	2608	22	knowledge	knowledge	NOUN
ftr-415	2608	23	that	that	SCONJ
ftr-415	2608	24	an	an	DET
ftr-415	2608	25	item	item	NOUN
ftr-415	2608	26	on	on	ADP
ftr-415	2608	27	a	a	DET
ftr-415	2608	28	return	return	NOUN
ftr-415	2608	29	is	be	AUX
ftr-415	2608	30	incorrect	incorrect	ADJ
ftr-415	2608	31	,	,	PUNCT
ftr-415	2608	32	the	the	DET
ftr-415	2608	33	election	election	NOUN
ftr-415	2608	34	will	will	AUX
ftr-415	2608	35	not	not	PART
ftr-415	2608	36	apply	apply	VERB
ftr-415	2608	37	to	to	ADP
ftr-415	2608	38	the	the	DET
ftr-415	2608	39	extent	extent	NOUN
ftr-415	2608	40	any	any	DET
ftr-415	2608	41	deficiency	deficiency	NOUN
ftr-415	2608	42	is	be	AUX
ftr-415	2608	43	attributable	attributable	ADJ
ftr-415	2608	44	to	to	ADP
ftr-415	2608	45	such	such	ADJ
ftr-415	2608	46	item	item	NOUN
ftr-415	2608	47	.	.	PUNCT
ftr-415	2608	48	”	"	PUNCT
ftr-415	2609	1	the	the	DET
ftr-415	2609	2	court	court	NOUN
ftr-415	2609	3	did	do	AUX
ftr-415	2609	4	,	,	PUNCT
ftr-415	2609	5	however	however	ADV
ftr-415	2609	6	,	,	PUNCT
ftr-415	2609	7	find	find	VERB
ftr-415	2609	8	that	that	SCONJ
ftr-415	2609	9	the	the	DET
ftr-415	2609	10	commissioner	commissioner	NOUN
ftr-415	2609	11	abused	abuse	VERB
ftr-415	2609	12	his	his	PRON
ftr-415	2609	13	discretion	discretion	NOUN
ftr-415	2609	14	in	in	ADP
ftr-415	2609	15	failing	fail	VERB
ftr-415	2609	16	to	to	PART
ftr-415	2609	17	grant	grant	VERB
ftr-415	2609	18	equitable	equitable	ADJ
ftr-415	2609	19	relief	relief	NOUN
ftr-415	2609	20	from	from	ADP
ftr-415	2609	21	penalties	penalty	NOUN
ftr-415	2609	22	under	under	ADP
ftr-415	2609	23	§	§	PROPN
ftr-415	2609	24	6015(f	6015(f	NUM
ftr-415	2609	25	)	)	PUNCT
ftr-415	2609	26	,	,	PUNCT
ftr-415	2609	27	even	even	ADV
ftr-415	2609	28	though	though	SCONJ
ftr-415	2609	29	the	the	DET
ftr-415	2609	30	failure	failure	NOUN
ftr-415	2609	31	to	to	PART
ftr-415	2609	32	grant	grant	VERB
ftr-415	2609	33	equitable	equitable	ADJ
ftr-415	2609	34	relief	relief	NOUN
ftr-415	2609	35	on	on	ADP
ftr-415	2609	36	the	the	DET
ftr-415	2609	37	underlying	underlie	VERB
ftr-415	2609	38	deficiency	deficiency	NOUN
ftr-415	2609	39	was	be	AUX
ftr-415	2609	40	not	not	PART
ftr-415	2609	41	an	an	DET
ftr-415	2609	42	abuse	abuse	NOUN
ftr-415	2609	43	of	of	ADP
ftr-415	2609	44	discretion	discretion	NOUN
ftr-415	2609	45	.	.	PUNCT
ftr-415	2610	1	the	the	DET
ftr-415	2610	2	taxpayer	taxpayer	NOUN
ftr-415	2610	3	relied	rely	VERB
ftr-415	2610	4	on	on	ADP
ftr-415	2610	5	her	her	PRON
ftr-415	2610	6	husband	husband	NOUN
ftr-415	2610	7	’s	’s	PART
ftr-415	2610	8	description	description	NOUN
ftr-415	2610	9	of	of	ADP
ftr-415	2610	10	the	the	DET
ftr-415	2610	11	tax	tax	NOUN
ftr-415	2610	12	consequences	consequence	NOUN
ftr-415	2610	13	of	of	ADP
ftr-415	2610	14	the	the	DET
ftr-415	2610	15	transaction	transaction	NOUN
ftr-415	2610	16	and	and	CCONJ
ftr-415	2610	17	his	his	PRON
ftr-415	2610	18	representations	representation	NOUN
ftr-415	2610	19	that	that	PRON
ftr-415	2610	20	he	he	PRON
ftr-415	2610	21	had	have	AUX
ftr-415	2610	22	been	be	AUX
ftr-415	2610	23	advised	advise	VERB
ftr-415	2610	24	by	by	ADP
ftr-415	2610	25	a	a	DET
ftr-415	2610	26	cpa	cpa	NOUN
ftr-415	2610	27	and	and	CCONJ
ftr-415	2610	28	had	have	VERB
ftr-415	2610	29	no	no	DET
ftr-415	2610	30	reason	reason	NOUN
ftr-415	2610	31	to	to	PART
ftr-415	2610	32	doubt	doubt	VERB
ftr-415	2610	33	him	he	PRON
ftr-415	2610	34	.	.	PUNCT
ftr-415	2610	35	!	!	PUNCT
ftr-415	2611	1	judge	judge	PROPN
ftr-415	2611	2	jacobs	jacobs	PROPN
ftr-415	2611	3	writing	write	VERB
ftr-415	2611	4	for	for	ADP
ftr-415	2611	5	the	the	DET
ftr-415	2611	6	majority	majority	NOUN
ftr-415	2611	7	held	hold	VERB
ftr-415	2611	8	that	that	SCONJ
ftr-415	2611	9	the	the	DET
ftr-415	2611	10	wife	wife	NOUN
ftr-415	2611	11	was	be	AUX
ftr-415	2611	12	properly	properly	ADV
ftr-415	2611	13	denied	deny	VERB
ftr-415	2611	14	innocent	innocent	ADJ
ftr-415	2611	15	spouse	spouse	NOUN
ftr-415	2611	16	treatment	treatment	NOUN
ftr-415	2611	17	under	under	ADP
ftr-415	2611	18	§	§	PROPN
ftr-415	2611	19	6015(c)(3)(c	6015(c)(3)(c	NUM
ftr-415	2611	20	)	)	PUNCT
ftr-415	2611	21	where	where	SCONJ
ftr-415	2611	22	she	she	PRON
ftr-415	2611	23	had	have	VERB
ftr-415	2611	24	knowledge	knowledge	NOUN
ftr-415	2611	25	that	that	PRON
ftr-415	2611	26	her	her	PRON
ftr-415	2611	27	husband	husband	NOUN
ftr-415	2611	28	had	have	AUX
ftr-415	2611	29	received	receive	VERB
ftr-415	2611	30	a	a	DET
ftr-415	2611	31	distribution	distribution	NOUN
ftr-415	2611	32	from	from	ADP
ftr-415	2611	33	his	his	PRON
ftr-415	2611	34	retirement	retirement	NOUN
ftr-415	2611	35	plan	plan	NOUN
ftr-415	2611	36	.	.	PUNCT
ftr-415	2612	1	the	the	DET
ftr-415	2612	2	wife	wife	NOUN
ftr-415	2612	3	was	be	AUX
ftr-415	2612	4	told	tell	VERB
ftr-415	2612	5	by	by	ADP
ftr-415	2612	6	her	her	PRON
ftr-415	2612	7	husband	husband	NOUN
ftr-415	2612	8	that	that	PRON
ftr-415	2612	9	their	their	PRON
ftr-415	2612	10	accountant	accountant	NOUN
ftr-415	2612	11	had	have	AUX
ftr-415	2612	12	advised	advise	VERB
ftr-415	2612	13	him	he	PRON
ftr-415	2612	14	that	that	PRON
ftr-415	2612	15	amounts	amount	NOUN
ftr-415	2612	16	used	use	VERB
ftr-415	2612	17	to	to	PART
ftr-415	2612	18	pay	pay	VERB
ftr-415	2612	19	off	off	ADP
ftr-415	2612	20	the	the	DET
ftr-415	2612	21	mortgage	mortgage	NOUN
ftr-415	2612	22	could	could	AUX
ftr-415	2612	23	be	be	AUX
ftr-415	2612	24	excluded	exclude	VERB
ftr-415	2612	25	from	from	ADP
ftr-415	2612	26	income	income	NOUN
ftr-415	2612	27	the	the	DET
ftr-415	2612	28	same	same	ADJ
ftr-415	2612	29	way	way	NOUN
ftr-415	2612	30	that	that	PRON
ftr-415	2612	31	the	the	DET
ftr-415	2612	32	portion	portion	NOUN
ftr-415	2612	33	of	of	ADP
ftr-415	2612	34	the	the	DET
ftr-415	2612	35	distribution	distribution	NOUN
ftr-415	2612	36	that	that	PRON
ftr-415	2612	37	was	be	AUX
ftr-415	2612	38	“	"	PUNCT
ftr-415	2612	39	rolled	roll	VERB
ftr-415	2612	40	over	over	ADP
ftr-415	2612	41	”	"	PUNCT
ftr-415	2612	42	was	be	AUX
ftr-415	2612	43	treated	treat	VERB
ftr-415	2612	44	.	.	PUNCT
ftr-415	2613	1	the	the	DET
ftr-415	2613	2	majority	majority	NOUN
ftr-415	2613	3	held	hold	VERB
ftr-415	2613	4	that	that	SCONJ
ftr-415	2613	5	the	the	DET
ftr-415	2613	6	wife	wife	NOUN
ftr-415	2613	7	does	do	AUX
ftr-415	2613	8	not	not	PART
ftr-415	2613	9	need	need	VERB
ftr-415	2613	10	to	to	PART
ftr-415	2613	11	have	have	VERB
ftr-415	2613	12	knowledge	knowledge	NOUN
ftr-415	2613	13	of	of	ADP
ftr-415	2613	14	the	the	DET
ftr-415	2613	15	tax	tax	NOUN
ftr-415	2613	16	consequences	consequence	NOUN
ftr-415	2613	17	of	of	ADP
ftr-415	2613	18	the	the	DET
ftr-415	2613	19	item	item	NOUN
ftr-415	2613	20	or	or	CCONJ
ftr-415	2613	21	that	that	SCONJ
ftr-415	2613	22	the	the	DET
ftr-415	2613	23	entry	entry	NOUN
ftr-415	2613	24	on	on	ADP
ftr-415	2613	25	the	the	DET
ftr-415	2613	26	return	return	NOUN
ftr-415	2613	27	is	be	AUX
ftr-415	2613	28	incorrect	incorrect	ADJ
ftr-415	2613	29	.	.	PUNCT
ftr-415	2614	1	the	the	DET
ftr-415	2614	2	court	court	NOUN
ftr-415	2614	3	relied	rely	VERB
ftr-415	2614	4	on	on	ADP
ftr-415	2614	5	former	former	ADJ
ftr-415	2614	6	§	§	PROPN
ftr-415	2614	7	6013	6013	NUM
ftr-415	2614	8	cases	case	NOUN
ftr-415	2614	9	,	,	PUNCT
ftr-415	2614	10	such	such	ADJ
ftr-415	2614	11	as	as	ADP
ftr-415	2614	12	wiksell	wiksell	NOUN
ftr-415	2614	13	v.	v.	ADP
ftr-415	2614	14	commissioner	commissioner	NOUN
ftr-415	2614	15	,	,	PUNCT
ftr-415	2614	16	t.c	t.c	PROPN
ftr-415	2614	17	.	.	PROPN
ftr-415	2614	18	memo	memo	NOUN
ftr-415	2614	19	.	.	PUNCT
ftr-415	2615	1	1999	1999	NUM
ftr-415	2615	2	-	-	SYM
ftr-415	2615	3	32	32	NUM
ftr-415	2615	4	,	,	PUNCT
ftr-415	2615	5	aff’d	aff’d	VERB
ftr-415	2615	6	by	by	ADP
ftr-415	2615	7	order	order	NOUN
ftr-415	2615	8	,	,	PUNCT
ftr-415	2615	9	215	215	NUM
ftr-415	2615	10	f.3d	f.3d	NUM
ftr-415	2615	11	1335	1335	NUM
ftr-415	2615	12	(	(	PUNCT
ftr-415	2615	13	9th	9th	ADJ
ftr-415	2615	14	cir	cir	NOUN
ftr-415	2615	15	.	.	PROPN
ftr-415	2615	16	2000	2000	NUM
ftr-415	2615	17	)	)	PUNCT
ftr-415	2615	18	,	,	PUNCT
ftr-415	2615	19	and	and	CCONJ
ftr-415	2615	20	bokum	bokum	VERB
ftr-415	2615	21	v.	v.	ADP
ftr-415	2615	22	commissioner	commissioner	NOUN
ftr-415	2615	23	,	,	PUNCT
ftr-415	2615	24	94	94	NUM
ftr-415	2615	25	t.c	t.c	PROPN
ftr-415	2615	26	.	.	PROPN
ftr-415	2615	27	126	126	NUM
ftr-415	2615	28	(	(	PUNCT
ftr-415	2615	29	1990	1990	NUM
ftr-415	2615	30	)	)	PUNCT
ftr-415	2615	31	,	,	PUNCT
ftr-415	2615	32	aff’d	aff’d	VERB
ftr-415	2615	33	,	,	PUNCT
ftr-415	2615	34	992	992	NUM
ftr-415	2615	35	f.2d	f.2d	NOUN
ftr-415	2615	36	1132	1132	NUM
ftr-415	2615	37	(	(	PUNCT
ftr-415	2615	38	11th	11th	ADJ
ftr-415	2615	39	cir	cir	NOUN
ftr-415	2615	40	.	.	PUNCT
ftr-415	2616	1	1993	1993	NUM
ftr-415	2616	2	)	)	PUNCT
ftr-415	2617	1	,	,	PUNCT
ftr-415	2617	2	to	to	ADP
ftr-415	2617	3	the	the	DET
ftr-415	2617	4	effect	effect	NOUN
ftr-415	2617	5	that	that	SCONJ
ftr-415	2617	6	knowledge	knowledge	NOUN
ftr-415	2617	7	of	of	ADP
ftr-415	2617	8	the	the	DET
ftr-415	2617	9	legal	legal	ADJ
ftr-415	2617	10	consequences	consequence	NOUN
ftr-415	2617	11	of	of	ADP
ftr-415	2617	12	an	an	DET
ftr-415	2617	13	item	item	NOUN
ftr-415	2617	14	may	may	AUX
ftr-415	2617	15	be	be	AUX
ftr-415	2617	16	presumed	presume	VERB
ftr-415	2617	17	if	if	SCONJ
ftr-415	2617	18	the	the	DET
ftr-415	2617	19	spouse	spouse	NOUN
ftr-415	2617	20	has	have	VERB
ftr-415	2617	21	knowledge	knowledge	NOUN
ftr-415	2617	22	of	of	ADP
ftr-415	2617	23	the	the	DET
ftr-415	2617	24	item	item	NOUN
ftr-415	2617	25	.	.	PUNCT
ftr-415	2618	1	!	!	PUNCT
ftr-415	2619	1	the	the	DET
ftr-415	2619	2	dissenting	dissent	VERB
ftr-415	2619	3	opinions	opinion	NOUN
ftr-415	2619	4	(	(	PUNCT
ftr-415	2619	5	judges	judge	NOUN
ftr-415	2619	6	parr	parr	NOUN
ftr-415	2619	7	,	,	PUNCT
ftr-415	2619	8	colvin	colvin	NOUN
ftr-415	2619	9	,	,	PUNCT
ftr-415	2619	10	marvel	marvel	NOUN
ftr-415	2619	11	,	,	PUNCT
ftr-415	2619	12	and	and	CCONJ
ftr-415	2619	13	gale	gale	NOUN
ftr-415	2619	14	)	)	PUNCT
ftr-415	2619	15	,	,	PUNCT
ftr-415	2619	16	based	base	VERB
ftr-415	2619	17	on	on	ADP
ftr-415	2619	18	the	the	DET
ftr-415	2619	19	legislative	legislative	ADJ
ftr-415	2619	20	history	history	NOUN
ftr-415	2619	21	,	,	PUNCT
ftr-415	2619	22	would	would	AUX
ftr-415	2619	23	limit	limit	VERB
ftr-415	2619	24	denial	denial	NOUN
ftr-415	2619	25	of	of	ADP
ftr-415	2619	26	relief	relief	NOUN
ftr-415	2619	27	under	under	ADP
ftr-415	2619	28	§	§	PROPN
ftr-415	2619	29	6015(c)(3)(c	6015(c)(3)(c	NUM
ftr-415	2619	30	)	)	PUNCT
ftr-415	2619	31	to	to	ADP
ftr-415	2619	32	cases	case	NOUN
ftr-415	2619	33	in	in	ADP
ftr-415	2619	34	which	which	PRON
ftr-415	2619	35	the	the	DET
ftr-415	2619	36	spouse	spouse	NOUN
ftr-415	2619	37	actually	actually	ADV
ftr-415	2619	38	knew	know	VERB
ftr-415	2619	39	of	of	ADP
ftr-415	2619	40	the	the	DET
ftr-415	2619	41	understatement	understatement	NOUN
ftr-415	2619	42	of	of	ADP
ftr-415	2619	43	the	the	DET
ftr-415	2619	44	item	item	NOUN
ftr-415	2619	45	.	.	PUNCT
ftr-415	2620	1	judge	judge	PROPN
ftr-415	2620	2	colvin	colvin	PROPN
ftr-415	2620	3	’s	’s	PART
ftr-415	2620	4	dissent	dissent	NOUN
ftr-415	2620	5	is	be	AUX
ftr-415	2620	6	based	base	VERB
ftr-415	2620	7	upon	upon	SCONJ
ftr-415	2620	8	the	the	DET
ftr-415	2620	9	conclusion	conclusion	NOUN
ftr-415	2620	10	that	that	SCONJ
ftr-415	2620	11	§	§	PROPN
ftr-415	2620	12	6015(c	6015(c	NOUN
ftr-415	2620	13	)	)	PUNCT
ftr-415	2620	14	was	be	AUX
ftr-415	2620	15	enacted	enact	VERB
ftr-415	2620	16	to	to	PART
ftr-415	2620	17	make	make	VERB
ftr-415	2620	18	clear	clear	ADJ
ftr-415	2620	19	that	that	SCONJ
ftr-415	2620	20	the	the	DET
ftr-415	2620	21	spouse	spouse	NOUN
ftr-415	2620	22	must	must	AUX
ftr-415	2620	23	have	have	AUX
ftr-415	2620	24	had	have	VERB
ftr-415	2620	25	“	"	PUNCT
ftr-415	2620	26	actual	actual	ADJ
ftr-415	2620	27	knowledge	knowledge	NOUN
ftr-415	2620	28	that	that	SCONJ
ftr-415	2620	29	the	the	DET
ftr-415	2620	30	treatment	treatment	NOUN
ftr-415	2620	31	of	of	ADP
ftr-415	2620	32	the	the	DET
ftr-415	2620	33	item	item	NOUN
ftr-415	2620	34	on	on	ADP
ftr-415	2620	35	the	the	DET
ftr-415	2620	36	tax	tax	NOUN
ftr-415	2620	37	return	return	NOUN
ftr-415	2620	38	was	be	AUX
ftr-415	2620	39	incorrect	incorrect	ADJ
ftr-415	2620	40	”	"	PUNCT
ftr-415	2620	41	in	in	ADP
ftr-415	2620	42	order	order	NOUN
ftr-415	2620	43	to	to	PART
ftr-415	2620	44	be	be	AUX
ftr-415	2620	45	denied	deny	VERB
ftr-415	2620	46	innocent	innocent	ADJ
ftr-415	2620	47	spouse	spouse	NOUN
ftr-415	2620	48	treatment	treatment	NOUN
ftr-415	2620	49	.	.	PUNCT
ftr-415	2621	1	a.	a.	PROPN
ftr-415	2621	2	affirmed	affirm	VERB
ftr-415	2621	3	by	by	ADP
ftr-415	2621	4	“	"	PUNCT
ftr-415	2621	5	plain	plain	ADJ
ftr-415	2621	6	meaning	meaning	NOUN
ftr-415	2621	7	”	"	PUNCT
ftr-415	2621	8	interpretation	interpretation	NOUN
ftr-415	2621	9	.	.	PUNCT
ftr-415	2622	1	cheshire	cheshire	PROPN
ftr-415	2622	2	v.	v.	PROPN
ftr-415	2622	3	commissioner	commissioner	PROPN
ftr-415	2622	4	,	,	PUNCT
ftr-415	2622	5	282	282	NUM
ftr-415	2622	6	f.3d	f.3d	NUM
ftr-415	2622	7	326	326	NUM
ftr-415	2622	8	,	,	PUNCT
ftr-415	2622	9	2002	2002	NUM
ftr-415	2622	10	-	-	SYM
ftr-415	2622	11	1	1	NUM
ftr-415	2622	12	u.s.t.c	u.s.t.c	PROPN
ftr-415	2622	13	.	.	PROPN
ftr-415	2622	14	¶50,222	¶50,222	PROPN
ftr-415	2622	15	,	,	PUNCT
ftr-415	2622	16	89	89	NUM
ftr-415	2622	17	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2622	18	2002	2002	NUM
ftr-415	2622	19	-	-	SYM
ftr-415	2622	20	900	900	NUM
ftr-415	2622	21	(	(	PUNCT
ftr-415	2622	22	5th	5th	ADJ
ftr-415	2622	23	cir	cir	NOUN
ftr-415	2622	24	.	.	PUNCT
ftr-415	2623	1	2/8/02	2/8/02	NUM
ftr-415	2623	2	)	)	PUNCT
ftr-415	2623	3	.	.	PUNCT
ftr-415	2624	1	on	on	ADP
ftr-415	2624	2	appeal	appeal	NOUN
ftr-415	2624	3	,	,	PUNCT
ftr-415	2624	4	mrs	mrs	PROPN
ftr-415	2624	5	.	.	PROPN
ftr-415	2624	6	cheshire	cheshire	PROPN
ftr-415	2624	7	argued	argue	VERB
ftr-415	2624	8	that	that	SCONJ
ftr-415	2624	9	the	the	DET
ftr-415	2624	10	case	case	NOUN
ftr-415	2624	11	was	be	AUX
ftr-415	2624	12	an	an	DET
ftr-415	2624	13	erroneous	erroneous	ADJ
ftr-415	2624	14	deduction	deduction	NOUN
ftr-415	2624	15	case	case	NOUN
ftr-415	2624	16	to	to	PART
ftr-415	2624	17	which	which	PRON
ftr-415	2624	18	the	the	DET
ftr-415	2624	19	knowledge	knowledge	NOUN
ftr-415	2624	20	-	-	PUNCT
ftr-415	2624	21	of	of	ADP
ftr-415	2624	22	-	-	PUNCT
ftr-415	2624	23	theincorrect	theincorrect	NOUN
ftr-415	2624	24	-	-	PUNCT
ftr-415	2624	25	deduction	deduction	NOUN
ftr-415	2624	26	standard	standard	NOUN
ftr-415	2624	27	was	be	AUX
ftr-415	2624	28	applicable	applicable	ADJ
ftr-415	2624	29	;	;	PUNCT
ftr-415	2624	30	the	the	DET
ftr-415	2624	31	irs	irs	PROPN
ftr-415	2624	32	argued	argue	VERB
ftr-415	2624	33	that	that	SCONJ
ftr-415	2624	34	the	the	DET
ftr-415	2624	35	case	case	NOUN
ftr-415	2624	36	was	be	AUX
ftr-415	2624	37	an	an	DET
ftr-415	2624	38	omitted	omit	VERB
ftr-415	2624	39	income	income	NOUN
ftr-415	2624	40	case	case	NOUN
ftr-415	2624	41	and	and	CCONJ
ftr-415	2624	42	that	that	SCONJ
ftr-415	2624	43	the	the	DET
ftr-415	2624	44	knowledge	knowledge	NOUN
ftr-415	2624	45	-	-	PUNCT
ftr-415	2624	46	of	of	ADP
ftr-415	2624	47	-	-	PUNCT
ftr-415	2624	48	the	the	DET
ftr-415	2624	49	-	-	PUNCT
ftr-415	2624	50	transaction	transaction	NOUN
ftr-415	2624	51	test	test	NOUN
ftr-415	2624	52	was	be	AUX
ftr-415	2624	53	applicable	applicable	ADJ
ftr-415	2624	54	.	.	PUNCT
ftr-415	2625	1	the	the	DET
ftr-415	2625	2	court	court	NOUN
ftr-415	2625	3	of	of	ADP
ftr-415	2625	4	appeals	appeals	PROPN
ftr-415	2625	5	(	(	PUNCT
ftr-415	2625	6	judge	judge	NOUN
ftr-415	2625	7	king	king	PROPN
ftr-415	2625	8	)	)	PUNCT
ftr-415	2625	9	held	hold	VERB
ftr-415	2625	10	that	that	SCONJ
ftr-415	2625	11	mrs	mrs	PROPN
ftr-415	2625	12	.	.	PROPN
ftr-415	2625	13	cheshire	cheshire	PROPN
ftr-415	2625	14	“	"	PUNCT
ftr-415	2625	15	knew	know	VERB
ftr-415	2625	16	or	or	CCONJ
ftr-415	2625	17	had	have	VERB
ftr-415	2625	18	reason	reason	NOUN
ftr-415	2625	19	to	to	PART
ftr-415	2625	20	know	know	VERB
ftr-415	2625	21	”	"	PUNCT
ftr-415	2625	22	of	of	ADP
ftr-415	2625	23	the	the	DET
ftr-415	2625	24	understatement	understatement	NOUN
ftr-415	2625	25	under	under	ADP
ftr-415	2625	26	both	both	CCONJ
ftr-415	2625	27	the	the	DET
ftr-415	2625	28	omitted	omit	VERB
ftr-415	2625	29	income	income	NOUN
ftr-415	2625	30	standard	standard	NOUN
ftr-415	2625	31	and	and	CCONJ
ftr-415	2625	32	the	the	DET
ftr-415	2625	33	price	price	NOUN
ftr-415	2625	34	v.	v.	ADP
ftr-415	2625	35	commissioner	commissioner	NOUN
ftr-415	2625	36	,	,	PUNCT
ftr-415	2625	37	887	887	NUM
ftr-415	2625	38	f.2d	f.2d	SYM
ftr-415	2625	39	959	959	NUM
ftr-415	2625	40	(	(	PUNCT
ftr-415	2625	41	9th	9th	ADJ
ftr-415	2625	42	cir	cir	NOUN
ftr-415	2625	43	.	.	PROPN
ftr-415	2625	44	1989	1989	NUM
ftr-415	2625	45	)	)	PUNCT
ftr-415	2625	46	,	,	PUNCT
ftr-415	2625	47	erroneous	erroneous	ADJ
ftr-415	2625	48	deduction	deduction	NOUN
ftr-415	2625	49	standard	standard	NOUN
ftr-415	2625	50	.	.	PUNCT
ftr-415	2626	1	thus	thus	ADV
ftr-415	2626	2	,	,	PUNCT
ftr-415	2626	3	§	§	PROPN
ftr-415	2626	4	6015(b)(1)(c	6015(b)(1)(c	NUM
ftr-415	2626	5	)	)	PUNCT
ftr-415	2626	6	barred	bar	VERB
ftr-415	2626	7	innocent	innocent	ADJ
ftr-415	2626	8	spouse	spouse	NOUN
ftr-415	2626	9	relief	relief	NOUN
ftr-415	2626	10	.	.	PUNCT
ftr-415	2627	1	section	section	NOUN
ftr-415	2627	2	6015(c	6015(c	NOUN
ftr-415	2627	3	)	)	PUNCT
ftr-415	2627	4	apportioned	apportion	VERB
ftr-415	2627	5	liability	liability	NOUN
ftr-415	2627	6	relief	relief	NOUN
ftr-415	2627	7	was	be	AUX
ftr-415	2627	8	denied	deny	VERB
ftr-415	2627	9	because	because	SCONJ
ftr-415	2627	10	“	"	PUNCT
ftr-415	2627	11	the	the	DET
ftr-415	2627	12	term	term	NOUN
ftr-415	2627	13	‘	'	PUNCT
ftr-415	2627	14	item	item	NOUN
ftr-415	2627	15	’	'	PUNCT
ftr-415	2627	16	.	.	PUNCT
ftr-415	2627	17	.	.	PUNCT
ftr-415	2628	1	.	.	PUNCT
ftr-415	2629	1	refers	refer	VERB
ftr-415	2629	2	to	to	ADP
ftr-415	2629	3	an	an	DET
ftr-415	2629	4	actual	actual	ADJ
ftr-415	2629	5	item	item	NOUN
ftr-415	2629	6	of	of	ADP
ftr-415	2629	7	income	income	NOUN
ftr-415	2629	8	,	,	PUNCT
ftr-415	2629	9	deduction	deduction	NOUN
ftr-415	2629	10	,	,	PUNCT
ftr-415	2629	11	or	or	CCONJ
ftr-415	2629	12	credit	credit	NOUN
ftr-415	2629	13	,	,	PUNCT
ftr-415	2629	14	rather	rather	ADV
ftr-415	2629	15	than	than	ADP
ftr-415	2629	16	the	the	DET
ftr-415	2629	17	incorrect	incorrect	ADJ
ftr-415	2629	18	reporting	reporting	NOUN
ftr-415	2629	19	of	of	ADP
ftr-415	2629	20	such	such	DET
ftr-415	2629	21	an	an	DET
ftr-415	2629	22	item	item	NOUN
ftr-415	2629	23	.	.	PUNCT
ftr-415	2629	24	”	"	PUNCT
ftr-415	2630	1	mrs	mrs	PROPN
ftr-415	2630	2	.	.	PROPN
ftr-415	2630	3	cheshire	cheshire	PROPN
ftr-415	2630	4	’s	’s	PART
ftr-415	2630	5	argument	argument	NOUN
ftr-415	2630	6	that	that	SCONJ
ftr-415	2630	7	§	§	PROPN
ftr-415	2630	8	6015(c)(3)(c	6015(c)(3)(c	NUM
ftr-415	2630	9	)	)	PUNCT
ftr-415	2630	10	precludes	preclude	VERB
ftr-415	2630	11	relief	relief	NOUN
ftr-415	2630	12	only	only	ADV
ftr-415	2630	13	if	if	SCONJ
ftr-415	2630	14	the	the	DET
ftr-415	2630	15	spouse	spouse	NOUN
ftr-415	2630	16	has	have	VERB
ftr-415	2630	17	knowledge	knowledge	NOUN
ftr-415	2630	18	of	of	ADP
ftr-415	2630	19	incorrect	incorrect	ADJ
ftr-415	2630	20	tax	tax	NOUN
ftr-415	2630	21	reporting	reporting	NOUN
ftr-415	2630	22	was	be	AUX
ftr-415	2630	23	inconsistent	inconsistent	ADJ
ftr-415	2630	24	with	with	ADP
ftr-415	2630	25	the	the	DET
ftr-415	2630	26	general	general	ADJ
ftr-415	2630	27	rule	rule	NOUN
ftr-415	2630	28	that	that	SCONJ
ftr-415	2630	29	“	"	PUNCT
ftr-415	2630	30	ignorance	ignorance	NOUN
ftr-415	2630	31	of	of	ADP
ftr-415	2630	32	the	the	DET
ftr-415	2630	33	tax	tax	NOUN
ftr-415	2630	34	laws	law	NOUN
ftr-415	2630	35	is	be	AUX
ftr-415	2630	36	not	not	PART
ftr-415	2630	37	a	a	DET
ftr-415	2630	38	defense	defense	NOUN
ftr-415	2630	39	to	to	ADP
ftr-415	2630	40	a	a	DET
ftr-415	2630	41	tax	tax	NOUN
ftr-415	2630	42	deficiency	deficiency	NOUN
ftr-415	2630	43	.	.	PUNCT
ftr-415	2630	44	”	"	PUNCT
ftr-415	2631	1	the	the	DET
ftr-415	2631	2	court	court	NOUN
ftr-415	2631	3	declined	decline	VERB
ftr-415	2631	4	to	to	PART
ftr-415	2631	5	interpret	interpret	VERB
ftr-415	2631	6	the	the	DET
ftr-415	2631	7	legislative	legislative	ADJ
ftr-415	2631	8	history	history	NOUN
ftr-415	2631	9	as	as	ADP
ftr-415	2631	10	compelling	compel	VERB
ftr-415	2631	11	a	a	DET
ftr-415	2631	12	different	different	ADJ
ftr-415	2631	13	result	result	NOUN
ftr-415	2631	14	for	for	ADP
ftr-415	2631	15	two	two	NUM
ftr-415	2631	16	reasons	reason	NOUN
ftr-415	2631	17	:	:	PUNCT
ftr-415	2631	18	first	first	ADV
ftr-415	2631	19	,	,	PUNCT
ftr-415	2631	20	when	when	SCONJ
ftr-415	2631	21	interpreting	interpret	VERB
ftr-415	2631	22	a	a	DET
ftr-415	2631	23	statute	statute	NOUN
ftr-415	2631	24	,	,	PUNCT
ftr-415	2631	25	this	this	DET
ftr-415	2631	26	court	court	NOUN
ftr-415	2631	27	“	"	PUNCT
ftr-415	2631	28	must	must	AUX
ftr-415	2631	29	presume	presume	VERB
ftr-415	2631	30	that	that	SCONJ
ftr-415	2631	31	a	a	DET
ftr-415	2631	32	legislature	legislature	NOUN
ftr-415	2631	33	says	say	VERB
ftr-415	2631	34	in	in	ADP
ftr-415	2631	35	a	a	DET
ftr-415	2631	36	statute	statute	NOUN
ftr-415	2631	37	what	what	PRON
ftr-415	2631	38	it	it	PRON
ftr-415	2631	39	means	mean	VERB
ftr-415	2631	40	and	and	CCONJ
ftr-415	2631	41	means	mean	VERB
ftr-415	2631	42	in	in	ADP
ftr-415	2631	43	a	a	DET
ftr-415	2631	44	statute	statute	NOUN
ftr-415	2631	45	what	what	PRON
ftr-415	2631	46	it	it	PRON
ftr-415	2631	47	says	say	VERB
ftr-415	2631	48	there	there	ADV
ftr-415	2631	49	.	.	PUNCT
ftr-415	2631	50	”	"	PUNCT
ftr-415	2632	1	unless	unless	SCONJ
ftr-415	2632	2	the	the	DET
ftr-415	2632	3	text	text	NOUN
ftr-415	2632	4	of	of	ADP
ftr-415	2632	5	a	a	DET
ftr-415	2632	6	statute	statute	NOUN
ftr-415	2632	7	is	be	AUX
ftr-415	2632	8	ambiguous	ambiguous	ADJ
ftr-415	2632	9	on	on	ADP
ftr-415	2632	10	its	its	PRON
ftr-415	2632	11	face	face	NOUN
ftr-415	2632	12	,	,	PUNCT
ftr-415	2632	13	this	this	DET
ftr-415	2632	14	court	court	NOUN
ftr-415	2632	15	adheres	adhere	VERB
ftr-415	2632	16	to	to	ADP
ftr-415	2632	17	that	that	DET
ftr-415	2632	18	statute	statute	NOUN
ftr-415	2632	19	's	's	PART
ftr-415	2632	20	plain	plain	ADJ
ftr-415	2632	21	174	174	NUM
ftr-415	2632	22	florida	florida	PROPN
ftr-415	2632	23	tax	tax	NOUN
ftr-415	2632	24	review	review	NOUN
ftr-415	2633	1	[	[	X
ftr-415	2633	2	vol.6	vol.6	NUM
ftr-415	2633	3	:	:	PUNCT
ftr-415	2633	4	si	si	X
ftr-415	2633	5	meaning	meaning	NOUN
ftr-415	2633	6	.	.	PUNCT
ftr-415	2633	7	.	.	PUNCT
ftr-415	2633	8	.	.	PUNCT
ftr-415	2633	9	.	.	PUNCT
ftr-415	2634	1	section	section	NOUN
ftr-415	2634	2	6015(c)(3)(c	6015(c)(3)(c	NUM
ftr-415	2634	3	)	)	PUNCT
ftr-415	2634	4	is	be	AUX
ftr-415	2634	5	not	not	PART
ftr-415	2634	6	facially	facially	ADV
ftr-415	2634	7	ambiguous	ambiguous	ADJ
ftr-415	2634	8	.	.	PUNCT
ftr-415	2635	1	[	[	X
ftr-415	2635	2	citations	citation	NOUN
ftr-415	2635	3	omitted	omit	VERB
ftr-415	2635	4	]	]	PUNCT
ftr-415	2635	5	.	.	PUNCT
ftr-415	2636	1	second	second	ADJ
ftr-415	2636	2	,	,	PUNCT
ftr-415	2636	3	the	the	DET
ftr-415	2636	4	legislative	legislative	ADJ
ftr-415	2636	5	history	history	NOUN
ftr-415	2636	6	of	of	ADP
ftr-415	2636	7	§	§	PROPN
ftr-415	2636	8	6015(c)(3)(c	6015(c)(3)(c	NUM
ftr-415	2636	9	)	)	PUNCT
ftr-415	2636	10	is	be	AUX
ftr-415	2636	11	ambiguous	ambiguous	ADJ
ftr-415	2636	12	.	.	PUNCT
ftr-415	2637	1	some	some	DET
ftr-415	2637	2	portions	portion	NOUN
ftr-415	2637	3	of	of	ADP
ftr-415	2637	4	the	the	DET
ftr-415	2637	5	history	history	NOUN
ftr-415	2637	6	appear	appear	VERB
ftr-415	2637	7	to	to	PART
ftr-415	2637	8	support	support	VERB
ftr-415	2637	9	the	the	DET
ftr-415	2637	10	commissioner	commissioner	NOUN
ftr-415	2637	11	's	's	PART
ftr-415	2637	12	position	position	NOUN
ftr-415	2637	13	.	.	PUNCT
ftr-415	2638	1	other	other	ADJ
ftr-415	2638	2	parts	part	NOUN
ftr-415	2638	3	of	of	ADP
ftr-415	2638	4	the	the	DET
ftr-415	2638	5	history	history	NOUN
ftr-415	2638	6	,	,	PUNCT
ftr-415	2638	7	however	however	ADV
ftr-415	2638	8	,	,	PUNCT
ftr-415	2638	9	suggest	suggest	VERB
ftr-415	2638	10	that	that	SCONJ
ftr-415	2638	11	the	the	DET
ftr-415	2638	12	§	§	PROPN
ftr-415	2638	13	6015(c)(3)(c	6015(c)(3)(c	PROPN
ftr-415	2638	14	)	)	PUNCT
ftr-415	2638	15	exception	exception	NOUN
ftr-415	2638	16	is	be	AUX
ftr-415	2638	17	intended	intend	VERB
ftr-415	2638	18	to	to	PART
ftr-415	2638	19	cover	cover	VERB
ftr-415	2638	20	spouses	spouse	NOUN
ftr-415	2638	21	with	with	ADP
ftr-415	2638	22	knowledge	knowledge	NOUN
ftr-415	2638	23	of	of	ADP
ftr-415	2638	24	the	the	DET
ftr-415	2638	25	transaction	transaction	NOUN
ftr-415	2638	26	giving	give	VERB
ftr-415	2638	27	rise	rise	NOUN
ftr-415	2638	28	to	to	ADP
ftr-415	2638	29	the	the	DET
ftr-415	2638	30	deficiency	deficiency	NOUN
ftr-415	2638	31	in	in	ADP
ftr-415	2638	32	addition	addition	NOUN
ftr-415	2638	33	to	to	ADP
ftr-415	2638	34	spouses	spouse	NOUN
ftr-415	2638	35	with	with	ADP
ftr-415	2638	36	knowledge	knowledge	NOUN
ftr-415	2638	37	that	that	SCONJ
ftr-415	2638	38	the	the	DET
ftr-415	2638	39	tax	tax	NOUN
ftr-415	2638	40	return	return	NOUN
ftr-415	2638	41	is	be	AUX
ftr-415	2638	42	incorrect	incorrect	ADJ
ftr-415	2638	43	.	.	PUNCT
ftr-415	2639	1	w	w	NOUN
ftr-415	2639	2	e	e	NOUN
ftr-415	2639	3	decline	decline	VERB
ftr-415	2639	4	to	to	PART
ftr-415	2639	5	allow	allow	VERB
ftr-415	2639	6	inconclusive	inconclusive	ADJ
ftr-415	2639	7	legislative	legislative	ADJ
ftr-415	2639	8	history	history	NOUN
ftr-415	2639	9	to	to	PART
ftr-415	2639	10	affect	affect	VERB
ftr-415	2639	11	our	our	PRON
ftr-415	2639	12	interpretation	interpretation	NOUN
ftr-415	2639	13	of	of	ADP
ftr-415	2639	14	the	the	DET
ftr-415	2639	15	plain	plain	ADJ
ftr-415	2639	16	meaning	meaning	NOUN
ftr-415	2639	17	of	of	ADP
ftr-415	2639	18	§	§	PROPN
ftr-415	2639	19	6015(c)(3)(c	6015(c)(3)(c	NUM
ftr-415	2639	20	)	)	PUNCT
ftr-415	2639	21	.	.	PUNCT
ftr-415	2640	1	[	[	X
ftr-415	2640	2	citations	citation	NOUN
ftr-415	2640	3	omitted	omit	VERB
ftr-415	2640	4	]	]	PUNCT
ftr-415	2640	5	.	.	PUNCT
ftr-415	2641	1	the	the	DET
ftr-415	2641	2	court	court	PROPN
ftr-415	2641	3	of	of	ADP
ftr-415	2641	4	appeals	appeals	PROPN
ftr-415	2641	5	noted	note	VERB
ftr-415	2641	6	that	that	SCONJ
ftr-415	2641	7	subsequent	subsequent	ADJ
ftr-415	2641	8	to	to	ADP
ftr-415	2641	9	deciding	decide	VERB
ftr-415	2641	10	cheshire	cheshire	NOUN
ftr-415	2641	11	,	,	PUNCT
ftr-415	2641	12	in	in	ADP
ftr-415	2641	13	king	king	NOUN
ftr-415	2641	14	v.	v.	PROPN
ftr-415	2641	15	commissioner	commissioner	PROPN
ftr-415	2641	16	,	,	PUNCT
ftr-415	2641	17	116	116	NUM
ftr-415	2641	18	t.c	t.c	PROPN
ftr-415	2641	19	.	.	PROPN
ftr-415	2641	20	198	198	NUM
ftr-415	2641	21	(	(	PUNCT
ftr-415	2641	22	2001	2001	NUM
ftr-415	2641	23	)	)	PUNCT
ftr-415	2641	24	,	,	PUNCT
ftr-415	2641	25	the	the	DET
ftr-415	2641	26	tax	tax	NOUN
ftr-415	2641	27	court	court	NOUN
ftr-415	2641	28	interpreted	interpret	VERB
ftr-415	2641	29	the	the	DET
ftr-415	2641	30	applicable	applicable	ADJ
ftr-415	2641	31	knowledge	knowledge	NOUN
ftr-415	2641	32	standard	standard	NOUN
ftr-415	2641	33	in	in	ADP
ftr-415	2641	34	erroneous	erroneous	ADJ
ftr-415	2641	35	deduction	deduction	NOUN
ftr-415	2641	36	cases	case	NOUN
ftr-415	2641	37	to	to	PART
ftr-415	2641	38	be	be	AUX
ftr-415	2641	39	“	"	PUNCT
ftr-415	2641	40	actual	actual	ADJ
ftr-415	2641	41	knowledge	knowledge	NOUN
ftr-415	2641	42	of	of	ADP
ftr-415	2641	43	the	the	DET
ftr-415	2641	44	factual	factual	ADJ
ftr-415	2641	45	circumstances	circumstance	NOUN
ftr-415	2641	46	which	which	PRON
ftr-415	2641	47	made	make	VERB
ftr-415	2641	48	the	the	DET
ftr-415	2641	49	item	item	NOUN
ftr-415	2641	50	unallowable	unallowable	ADJ
ftr-415	2641	51	as	as	ADP
ftr-415	2641	52	a	a	DET
ftr-415	2641	53	deduction	deduction	NOUN
ftr-415	2641	54	.	.	PUNCT
ftr-415	2641	55	”	"	PUNCT
ftr-415	2642	1	even	even	ADV
ftr-415	2642	2	under	under	ADP
ftr-415	2642	3	this	this	DET
ftr-415	2642	4	standard	standard	NOUN
ftr-415	2642	5	,	,	PUNCT
ftr-415	2642	6	however	however	ADV
ftr-415	2642	7	,	,	PUNCT
ftr-415	2642	8	the	the	DET
ftr-415	2642	9	court	court	NOUN
ftr-415	2642	10	of	of	ADP
ftr-415	2642	11	appeals	appeals	PROPN
ftr-415	2642	12	concluded	conclude	VERB
ftr-415	2642	13	that	that	SCONJ
ftr-415	2642	14	mrs	mrs	PROPN
ftr-415	2642	15	.	.	PROPN
ftr-415	2642	16	cheshire	cheshire	PROPN
ftr-415	2642	17	was	be	AUX
ftr-415	2642	18	not	not	PART
ftr-415	2642	19	entitled	entitle	VERB
ftr-415	2642	20	to	to	ADP
ftr-415	2642	21	relief	relief	NOUN
ftr-415	2642	22	because	because	SCONJ
ftr-415	2642	23	her	her	PRON
ftr-415	2642	24	“	"	PUNCT
ftr-415	2642	25	actual	actual	ADJ
ftr-415	2642	26	and	and	CCONJ
ftr-415	2642	27	clear	clear	ADJ
ftr-415	2642	28	awareness	awareness	NOUN
ftr-415	2642	29	”	"	PUNCT
ftr-415	2642	30	of	of	ADP
ftr-415	2642	31	mr	mr	PROPN
ftr-415	2642	32	.	.	PROPN
ftr-415	2642	33	cheshire	cheshire	PROPN
ftr-415	2642	34	's	's	PART
ftr-415	2642	35	retirement	retirement	NOUN
ftr-415	2642	36	distribution	distribution	NOUN
ftr-415	2642	37	satisfied	satisfy	VERB
ftr-415	2642	38	the	the	DET
ftr-415	2642	39	§	§	PROPN
ftr-415	2642	40	6015(c)(3)(c	6015(c)(3)(c	PROPN
ftr-415	2642	41	)	)	PUNCT
ftr-415	2642	42	knowledge	knowledge	NOUN
ftr-415	2642	43	standard	standard	NOUN
ftr-415	2642	44	for	for	ADP
ftr-415	2642	45	omitted	omit	VERB
ftr-415	2642	46	income	income	NOUN
ftr-415	2642	47	cases	case	NOUN
ftr-415	2642	48	.	.	PUNCT
ftr-415	2643	1	2	2	X
ftr-415	2643	2	.	.	X
ftr-415	2643	3	they	they	PRON
ftr-415	2643	4	’re	’re	AUX
ftr-415	2643	5	literally	literally	ADV
ftr-415	2643	6	dying	die	VERB
ftr-415	2643	7	to	to	PART
ftr-415	2643	8	try	try	VERB
ftr-415	2643	9	to	to	PART
ftr-415	2643	10	get	get	VERB
ftr-415	2643	11	§	§	PROPN
ftr-415	2643	12	6015(c	6015(c	NOUN
ftr-415	2643	13	)	)	PUNCT
ftr-415	2643	14	relief	relief	NOUN
ftr-415	2643	15	.	.	PUNCT
ftr-415	2644	1	estate	estate	NOUN
ftr-415	2644	2	of	of	ADP
ftr-415	2644	3	jonson	jonson	PROPN
ftr-415	2644	4	v.	v.	PROPN
ftr-415	2644	5	commissioner	commissioner	PROPN
ftr-415	2644	6	,	,	PUNCT
ftr-415	2644	7	118	118	NUM
ftr-415	2644	8	t.c	t.c	PROPN
ftr-415	2644	9	.	.	PROPN
ftr-415	2644	10	106	106	NUM
ftr-415	2644	11	(	(	PUNCT
ftr-415	2644	12	2/8/02	2/8/02	NUM
ftr-415	2644	13	)	)	PUNCT
ftr-415	2644	14	.	.	PUNCT
ftr-415	2645	1	in	in	ADP
ftr-415	2645	2	an	an	DET
ftr-415	2645	3	innocent	innocent	ADJ
ftr-415	2645	4	spouse	spouse	NOUN
ftr-415	2645	5	case	case	NOUN
ftr-415	2645	6	involving	involve	VERB
ftr-415	2645	7	tax	tax	NOUN
ftr-415	2645	8	shelter	shelter	NOUN
ftr-415	2645	9	deductions	deduction	NOUN
ftr-415	2645	10	that	that	PRON
ftr-415	2645	11	was	be	AUX
ftr-415	2645	12	appealable	appealable	ADJ
ftr-415	2645	13	to	to	ADP
ftr-415	2645	14	the	the	DET
ftr-415	2645	15	tenth	tenth	ADJ
ftr-415	2645	16	circuit	circuit	NOUN
ftr-415	2645	17	,	,	PUNCT
ftr-415	2645	18	the	the	DET
ftr-415	2645	19	tax	tax	NOUN
ftr-415	2645	20	court	court	NOUN
ftr-415	2645	21	applied	apply	VERB
ftr-415	2645	22	the	the	DET
ftr-415	2645	23	ninth	ninth	ADJ
ftr-415	2645	24	circuit	circuit	NOUN
ftr-415	2645	25	’s	’s	PART
ftr-415	2645	26	liberal	liberal	ADJ
ftr-415	2645	27	standard	standard	NOUN
ftr-415	2645	28	from	from	ADP
ftr-415	2645	29	price	price	NOUN
ftr-415	2645	30	v.	v.	ADP
ftr-415	2645	31	commissioner	commissioner	NOUN
ftr-415	2645	32	,	,	PUNCT
ftr-415	2645	33	887	887	NUM
ftr-415	2645	34	f.2d	f.2d	SYM
ftr-415	2645	35	959	959	NUM
ftr-415	2645	36	(	(	PUNCT
ftr-415	2645	37	9th	9th	ADJ
ftr-415	2645	38	cir	cir	NOUN
ftr-415	2645	39	.	.	PROPN
ftr-415	2645	40	1989	1989	NUM
ftr-415	2645	41	)	)	PUNCT
ftr-415	2645	42	,	,	PUNCT
ftr-415	2645	43	requiring	require	VERB
ftr-415	2645	44	only	only	ADV
ftr-415	2645	45	that	that	SCONJ
ftr-415	2645	46	a	a	DET
ftr-415	2645	47	spouse	spouse	NOUN
ftr-415	2645	48	seeking	seek	VERB
ftr-415	2645	49	relief	relief	NOUN
ftr-415	2645	50	“	"	PUNCT
ftr-415	2645	51	establish	establish	VERB
ftr-415	2645	52	that	that	SCONJ
ftr-415	2645	53	she	she	PRON
ftr-415	2645	54	did	do	AUX
ftr-415	2645	55	not	not	PART
ftr-415	2645	56	know	know	VERB
ftr-415	2645	57	and	and	CCONJ
ftr-415	2645	58	had	have	VERB
ftr-415	2645	59	no	no	DET
ftr-415	2645	60	reason	reason	NOUN
ftr-415	2645	61	to	to	PART
ftr-415	2645	62	know	know	VERB
ftr-415	2645	63	that	that	SCONJ
ftr-415	2645	64	the	the	DET
ftr-415	2645	65	deduction	deduction	NOUN
ftr-415	2645	66	would	would	AUX
ftr-415	2645	67	give	give	VERB
ftr-415	2645	68	rise	rise	NOUN
ftr-415	2645	69	to	to	ADP
ftr-415	2645	70	a	a	DET
ftr-415	2645	71	substantial	substantial	ADJ
ftr-415	2645	72	understatement	understatement	NOUN
ftr-415	2645	73	,	,	PUNCT
ftr-415	2645	74	on	on	ADP
ftr-415	2645	75	the	the	DET
ftr-415	2645	76	basis	basis	NOUN
ftr-415	2645	77	of	of	ADP
ftr-415	2645	78	a	a	DET
ftr-415	2645	79	favorable	favorable	ADJ
ftr-415	2645	80	citation	citation	NOUN
ftr-415	2645	81	to	to	PART
ftr-415	2645	82	price	price	VERB
ftr-415	2645	83	in	in	ADP
ftr-415	2645	84	an	an	DET
ftr-415	2645	85	unpublished	unpublished	ADJ
ftr-415	2645	86	tenth	tenth	ADJ
ftr-415	2645	87	circuit	circuit	NOUN
ftr-415	2645	88	opinion	opinion	NOUN
ftr-415	2645	89	.	.	PUNCT
ftr-415	2646	1	however	however	ADV
ftr-415	2646	2	,	,	PUNCT
ftr-415	2646	3	the	the	DET
ftr-415	2646	4	tax	tax	NOUN
ftr-415	2646	5	court	court	NOUN
ftr-415	2646	6	denied	deny	VERB
ftr-415	2646	7	§	§	PROPN
ftr-415	2646	8	6015(b	6015(b	NOUN
ftr-415	2646	9	)	)	PUNCT
ftr-415	2646	10	relief	relief	NOUN
ftr-415	2646	11	because	because	SCONJ
ftr-415	2646	12	the	the	DET
ftr-415	2646	13	spouse	spouse	NOUN
ftr-415	2646	14	was	be	AUX
ftr-415	2646	15	well	well	ADV
ftr-415	2646	16	educated	educate	VERB
ftr-415	2646	17	,	,	PUNCT
ftr-415	2646	18	active	active	ADJ
ftr-415	2646	19	in	in	ADP
ftr-415	2646	20	her	her	PRON
ftr-415	2646	21	husband	husband	NOUN
ftr-415	2646	22	’s	’s	PART
ftr-415	2646	23	financial	financial	ADJ
ftr-415	2646	24	affairs	affair	NOUN
ftr-415	2646	25	,	,	PUNCT
ftr-415	2646	26	had	have	VERB
ftr-415	2646	27	full	full	ADJ
ftr-415	2646	28	knowledge	knowledge	NOUN
ftr-415	2646	29	of	of	ADP
ftr-415	2646	30	the	the	DET
ftr-415	2646	31	facts	fact	NOUN
ftr-415	2646	32	of	of	ADP
ftr-415	2646	33	the	the	DET
ftr-415	2646	34	investment	investment	NOUN
ftr-415	2646	35	,	,	PUNCT
ftr-415	2646	36	and	and	CCONJ
ftr-415	2646	37	benefited	benefit	VERB
ftr-415	2646	38	from	from	ADP
ftr-415	2646	39	the	the	DET
ftr-415	2646	40	understatement	understatement	NOUN
ftr-415	2646	41	.	.	PUNCT
ftr-415	2647	1	the	the	DET
ftr-415	2647	2	deceased	deceased	ADJ
ftr-415	2647	3	wife	wife	NOUN
ftr-415	2647	4	’s	’s	PART
ftr-415	2647	5	personal	personal	ADJ
ftr-415	2647	6	representative	representative	NOUN
ftr-415	2647	7	[	[	X
ftr-415	2647	8	her	her	PRON
ftr-415	2647	9	husband	husband	NOUN
ftr-415	2647	10	]	]	PUNCT
ftr-415	2647	11	made	make	VERB
ftr-415	2647	12	a	a	DET
ftr-415	2647	13	§	§	PROPN
ftr-415	2647	14	6015(c	6015(c	NOUN
ftr-415	2647	15	)	)	PUNCT
ftr-415	2647	16	apportioned	apportion	VERB
ftr-415	2647	17	liability	liability	NOUN
ftr-415	2647	18	election	election	NOUN
ftr-415	2647	19	more	more	ADJ
ftr-415	2647	20	than	than	ADP
ftr-415	2647	21	12	12	NUM
ftr-415	2647	22	months	month	NOUN
ftr-415	2647	23	after	after	ADP
ftr-415	2647	24	her	her	PRON
ftr-415	2647	25	death	death	NOUN
ftr-415	2647	26	[	[	X
ftr-415	2647	27	and	and	CCONJ
ftr-415	2647	28	the	the	DET
ftr-415	2647	29	commissioner	commissioner	NOUN
ftr-415	2647	30	did	do	AUX
ftr-415	2647	31	not	not	PART
ftr-415	2647	32	challenge	challenge	VERB
ftr-415	2647	33	the	the	DET
ftr-415	2647	34	representative	representative	NOUN
ftr-415	2647	35	’s	’s	PART
ftr-415	2647	36	procedural	procedural	ADJ
ftr-415	2647	37	right	right	NOUN
ftr-415	2647	38	to	to	PART
ftr-415	2647	39	make	make	VERB
ftr-415	2647	40	the	the	DET
ftr-415	2647	41	election	election	NOUN
ftr-415	2647	42	]	]	PUNCT
ftr-415	2647	43	,	,	PUNCT
ftr-415	2647	44	but	but	CCONJ
ftr-415	2647	45	§	§	PROPN
ftr-415	2647	46	6015(c	6015(c	NOUN
ftr-415	2647	47	)	)	PUNCT
ftr-415	2647	48	relief	relief	NOUN
ftr-415	2647	49	was	be	AUX
ftr-415	2647	50	denied	deny	VERB
ftr-415	2647	51	.	.	PUNCT
ftr-415	2648	1	the	the	DET
ftr-415	2648	2	personal	personal	ADJ
ftr-415	2648	3	representative	representative	NOUN
ftr-415	2648	4	“	"	PUNCT
ftr-415	2648	5	stepped	step	VERB
ftr-415	2648	6	into	into	ADP
ftr-415	2648	7	the	the	DET
ftr-415	2648	8	shoes	shoe	NOUN
ftr-415	2648	9	”	"	PUNCT
ftr-415	2648	10	of	of	ADP
ftr-415	2648	11	the	the	DET
ftr-415	2648	12	deceased	deceased	ADJ
ftr-415	2648	13	spouse	spouse	NOUN
ftr-415	2648	14	,	,	PUNCT
ftr-415	2648	15	and	and	CCONJ
ftr-415	2648	16	she	she	PRON
ftr-415	2648	17	did	do	AUX
ftr-415	2648	18	not	not	PART
ftr-415	2648	19	qualify	qualify	VERB
ftr-415	2648	20	for	for	ADP
ftr-415	2648	21	§	§	PROPN
ftr-415	2648	22	6015(c	6015(c	NOUN
ftr-415	2648	23	)	)	PUNCT
ftr-415	2648	24	relief	relief	NOUN
ftr-415	2648	25	because	because	SCONJ
ftr-415	2648	26	at	at	ADP
ftr-415	2648	27	the	the	DET
ftr-415	2648	28	time	time	NOUN
ftr-415	2648	29	of	of	ADP
ftr-415	2648	30	her	her	PRON
ftr-415	2648	31	death	death	NOUN
ftr-415	2648	32	she	she	PRON
ftr-415	2648	33	and	and	CCONJ
ftr-415	2648	34	her	her	PRON
ftr-415	2648	35	husband	husband	NOUN
ftr-415	2648	36	were	be	AUX
ftr-415	2648	37	not	not	PART
ftr-415	2648	38	divorced	divorce	VERB
ftr-415	2648	39	or	or	CCONJ
ftr-415	2648	40	separated	separate	VERB
ftr-415	2648	41	and	and	CCONJ
ftr-415	2648	42	were	be	AUX
ftr-415	2648	43	members	member	NOUN
ftr-415	2648	44	of	of	ADP
ftr-415	2648	45	the	the	DET
ftr-415	2648	46	same	same	ADJ
ftr-415	2648	47	household	household	NOUN
ftr-415	2648	48	.	.	PUNCT
ftr-415	2649	1	although	although	SCONJ
ftr-415	2649	2	h.	h.	PROPN
ftr-415	2649	3	rept	rept	PROPN
ftr-415	2649	4	.	.	PUNCT
ftr-415	2650	1	no	no	INTJ
ftr-415	2650	2	.	.	NOUN
ftr-415	2651	1	105	105	NUM
ftr-415	2651	2	-	-	SYM
ftr-415	2651	3	559	559	NUM
ftr-415	2651	4	at	at	ADP
ftr-415	2651	5	page	page	NOUN
ftr-415	2651	6	252	252	NUM
ftr-415	2651	7	,	,	PUNCT
ftr-415	2651	8	n.16	n.16	PROPN
ftr-415	2651	9	states	state	VERB
ftr-415	2651	10	that	that	SCONJ
ftr-415	2651	11	a	a	DET
ftr-415	2651	12	taxpayer	taxpayer	NOUN
ftr-415	2651	13	is	be	AUX
ftr-415	2651	14	no	no	ADV
ftr-415	2651	15	longer	long	ADV
ftr-415	2651	16	married	marry	VERB
ftr-415	2651	17	if	if	SCONJ
ftr-415	2651	18	he	he	PRON
ftr-415	2651	19	or	or	CCONJ
ftr-415	2651	20	she	she	PRON
ftr-415	2651	21	is	be	AUX
ftr-415	2651	22	widowed	widow	VERB
ftr-415	2651	23	,	,	PUNCT
ftr-415	2651	24	congress	congress	PROPN
ftr-415	2651	25	did	do	AUX
ftr-415	2651	26	not	not	PART
ftr-415	2651	27	intend	intend	VERB
ftr-415	2651	28	§	§	PROPN
ftr-415	2651	29	6015(c	6015(c	NOUN
ftr-415	2651	30	)	)	PUNCT
ftr-415	2651	31	to	to	PART
ftr-415	2651	32	apply	apply	VERB
ftr-415	2651	33	to	to	ADP
ftr-415	2651	34	the	the	DET
ftr-415	2651	35	estate	estate	NOUN
ftr-415	2651	36	of	of	ADP
ftr-415	2651	37	a	a	DET
ftr-415	2651	38	spouse	spouse	NOUN
ftr-415	2651	39	who	who	PRON
ftr-415	2651	40	was	be	AUX
ftr-415	2651	41	“	"	PUNCT
ftr-415	2651	42	happily	happily	ADV
ftr-415	2651	43	married	marry	VERB
ftr-415	2651	44	”	"	PUNCT
ftr-415	2651	45	at	at	ADP
ftr-415	2651	46	the	the	DET
ftr-415	2651	47	time	time	NOUN
ftr-415	2651	48	of	of	ADP
ftr-415	2651	49	death	death	NOUN
ftr-415	2651	50	.	.	PUNCT
ftr-415	2652	1	equitable	equitable	ADJ
ftr-415	2652	2	relief	relief	NOUN
ftr-415	2652	3	under	under	ADP
ftr-415	2652	4	§	§	PROPN
ftr-415	2652	5	6015(f	6015(f	NUM
ftr-415	2652	6	)	)	PUNCT
ftr-415	2652	7	also	also	ADV
ftr-415	2652	8	was	be	AUX
ftr-415	2652	9	denied	deny	VERB
ftr-415	2652	10	.	.	PUNCT
ftr-415	2653	1	3	3	X
ftr-415	2653	2	.	.	X
ftr-415	2653	3	no	no	DET
ftr-415	2653	4	“	"	PUNCT
ftr-415	2653	5	plain	plain	ADJ
ftr-415	2653	6	language	language	NOUN
ftr-415	2653	7	”	"	PUNCT
ftr-415	2653	8	limitation	limitation	NOUN
ftr-415	2653	9	of	of	ADP
ftr-415	2653	10	the	the	DET
ftr-415	2653	11	tax	tax	NOUN
ftr-415	2653	12	court	court	NOUN
ftr-415	2653	13	’s	’s	PART
ftr-415	2653	14	jurisdiction	jurisdiction	NOUN
ftr-415	2653	15	in	in	ADP
ftr-415	2653	16	this	this	DET
ftr-415	2653	17	case	case	NOUN
ftr-415	2653	18	.	.	PUNCT
ftr-415	2654	1	ewing	ewing	PROPN
ftr-415	2654	2	v.	v.	PROPN
ftr-415	2654	3	commissioner	commissioner	PROPN
ftr-415	2654	4	,	,	PUNCT
ftr-415	2654	5	118	118	NUM
ftr-415	2654	6	t.c	t.c	PROPN
ftr-415	2654	7	.	.	PROPN
ftr-415	2654	8	494	494	NUM
ftr-415	2654	9	(	(	PUNCT
ftr-415	2654	10	5/31/02	5/31/02	NUM
ftr-415	2654	11	)	)	PUNCT
ftr-415	2654	12	.	.	PUNCT
ftr-415	2655	1	the	the	DET
ftr-415	2655	2	taxpayer	taxpayer	NOUN
ftr-415	2655	3	and	and	CCONJ
ftr-415	2655	4	her	her	PRON
ftr-415	2655	5	husband	husband	NOUN
ftr-415	2655	6	filed	file	VERB
ftr-415	2655	7	a	a	DET
ftr-415	2655	8	joint	joint	ADJ
ftr-415	2655	9	return	return	NOUN
ftr-415	2655	10	but	but	CCONJ
ftr-415	2655	11	did	do	AUX
ftr-415	2655	12	not	not	PART
ftr-415	2655	13	pay	pay	VERB
ftr-415	2655	14	all	all	PRON
ftr-415	2655	15	of	of	ADP
ftr-415	2655	16	the	the	DET
ftr-415	2655	17	tax	tax	NOUN
ftr-415	2655	18	shown	show	VERB
ftr-415	2655	19	on	on	ADP
ftr-415	2655	20	the	the	DET
ftr-415	2655	21	return	return	NOUN
ftr-415	2655	22	.	.	PUNCT
ftr-415	2656	1	subsequently	subsequently	ADV
ftr-415	2656	2	,	,	PUNCT
ftr-415	2656	3	before	before	SCONJ
ftr-415	2656	4	the	the	DET
ftr-415	2656	5	irs	irs	PROPN
ftr-415	2656	6	asserted	assert	VERB
ftr-415	2656	7	any	any	DET
ftr-415	2656	8	deficiency	deficiency	NOUN
ftr-415	2656	9	,	,	PUNCT
ftr-415	2656	10	the	the	DET
ftr-415	2656	11	taxpayer	taxpayer	NOUN
ftr-415	2656	12	requested	request	VERB
ftr-415	2656	13	equitable	equitable	ADJ
ftr-415	2656	14	relief	relief	NOUN
ftr-415	2656	15	from	from	ADP
ftr-415	2656	16	joint	joint	ADJ
ftr-415	2656	17	and	and	CCONJ
ftr-415	2656	18	several	several	ADJ
ftr-415	2656	19	liability	liability	NOUN
ftr-415	2656	20	under	under	ADP
ftr-415	2656	21	§	§	PROPN
ftr-415	2656	22	6015(f	6015(f	NUM
ftr-415	2656	23	)	)	PUNCT
ftr-415	2656	24	.	.	PUNCT
ftr-415	2657	1	the	the	DET
ftr-415	2657	2	irs	irs	PROPN
ftr-415	2657	3	denied	deny	VERB
ftr-415	2657	4	relief	relief	NOUN
ftr-415	2657	5	and	and	CCONJ
ftr-415	2657	6	mailed	mail	VERB
ftr-415	2657	7	a	a	DET
ftr-415	2657	8	notice	notice	NOUN
ftr-415	2657	9	of	of	ADP
ftr-415	2657	10	determination	determination	NOUN
ftr-415	2657	11	that	that	PRON
ftr-415	2657	12	was	be	AUX
ftr-415	2657	13	not	not	PART
ftr-415	2657	14	mailed	mail	VERB
ftr-415	2657	15	to	to	ADP
ftr-415	2657	16	the	the	DET
ftr-415	2657	17	taxpayer	taxpayer	NOUN
ftr-415	2657	18	’s	’s	PART
ftr-415	2657	19	last	last	ADJ
ftr-415	2657	20	known	know	VERB
ftr-415	2657	21	address	address	NOUN
ftr-415	2657	22	,	,	PUNCT
ftr-415	2657	23	but	but	CCONJ
ftr-415	2657	24	was	be	AUX
ftr-415	2657	25	actually	actually	ADV
ftr-415	2657	26	received	receive	VERB
ftr-415	2657	27	by	by	ADP
ftr-415	2657	28	the	the	DET
ftr-415	2657	29	88th	88th	ADJ
ftr-415	2657	30	day	day	NOUN
ftr-415	2657	31	after	after	SCONJ
ftr-415	2657	32	it	it	PRON
ftr-415	2657	33	was	be	AUX
ftr-415	2657	34	mailed	mail	VERB
ftr-415	2657	35	.	.	PUNCT
ftr-415	2658	1	the	the	DET
ftr-415	2658	2	taxpayer	taxpayer	NOUN
ftr-415	2658	3	’s	’s	PART
ftr-415	2658	4	petition	petition	NOUN
ftr-415	2658	5	for	for	ADP
ftr-415	2658	6	review	review	NOUN
ftr-415	2658	7	was	be	AUX
ftr-415	2658	8	postmarked	postmark	VERB
ftr-415	2658	9	92	92	NUM
ftr-415	2658	10	days	day	NOUN
ftr-415	2658	11	after	after	ADP
ftr-415	2658	12	the	the	DET
ftr-415	2658	13	mailing	mailing	NOUN
ftr-415	2658	14	of	of	ADP
ftr-415	2658	15	the	the	DET
ftr-415	2658	16	notice	notice	NOUN
ftr-415	2658	17	,	,	PUNCT
ftr-415	2658	18	and	and	CCONJ
ftr-415	2658	19	was	be	AUX
ftr-415	2658	20	received	receive	VERB
ftr-415	2658	21	and	and	CCONJ
ftr-415	2658	22	filed	file	VERB
ftr-415	2658	23	7	7	NUM
ftr-415	2658	24	days	day	NOUN
ftr-415	2658	25	later	later	ADV
ftr-415	2658	26	.	.	PUNCT
ftr-415	2659	1	the	the	DET
ftr-415	2659	2	commissioner	commissioner	NOUN
ftr-415	2659	3	moved	move	VERB
ftr-415	2659	4	to	to	PART
ftr-415	2659	5	dismiss	dismiss	VERB
ftr-415	2659	6	on	on	ADP
ftr-415	2659	7	the	the	DET
ftr-415	2659	8	ground	ground	NOUN
ftr-415	2659	9	that	that	SCONJ
ftr-415	2659	10	the	the	DET
ftr-415	2659	11	petition	petition	NOUN
ftr-415	2659	12	was	be	AUX
ftr-415	2659	13	not	not	PART
ftr-415	2659	14	timely	timely	ADV
ftr-415	2659	15	filed	file	VERB
ftr-415	2659	16	.	.	PUNCT
ftr-415	2660	1	the	the	DET
ftr-415	2660	2	tax	tax	NOUN
ftr-415	2660	3	court	court	PROPN
ftr-415	2660	4	sua	sua	PROPN
ftr-415	2660	5	sponte	sponte	PROPN
ftr-415	2660	6	raised	raise	VERB
ftr-415	2660	7	the	the	DET
ftr-415	2660	8	issue	issue	NOUN
ftr-415	2660	9	of	of	ADP
ftr-415	2660	10	whether	whether	SCONJ
ftr-415	2660	11	it	it	PRON
ftr-415	2660	12	had	have	AUX
ftr-415	2660	13	2003	2003	NUM
ftr-415	2660	14	]	]	PUNCT
ftr-415	2660	15	recent	recent	ADJ
ftr-415	2660	16	developments	development	NOUN
ftr-415	2660	17	in	in	ADP
ftr-415	2660	18	federal	federal	ADJ
ftr-415	2660	19	income	income	NOUN
ftr-415	2660	20	taxation	taxation	NOUN
ftr-415	2660	21	175	175	NUM
ftr-415	2660	22	jurisdiction	jurisdiction	NOUN
ftr-415	2660	23	under	under	ADP
ftr-415	2660	24	§	§	PROPN
ftr-415	2660	25	6015(e	6015(e	NOUN
ftr-415	2660	26	)	)	PUNCT
ftr-415	2660	27	to	to	PART
ftr-415	2660	28	review	review	VERB
ftr-415	2660	29	the	the	DET
ftr-415	2660	30	irs	irs	PROPN
ftr-415	2660	31	’s	’s	PART
ftr-415	2660	32	denial	denial	NOUN
ftr-415	2660	33	of	of	ADP
ftr-415	2660	34	§	§	PROPN
ftr-415	2660	35	6015(f	6015(f	NUM
ftr-415	2660	36	)	)	PUNCT
ftr-415	2660	37	relief	relief	NOUN
ftr-415	2660	38	where	where	SCONJ
ftr-415	2660	39	no	no	DET
ftr-415	2660	40	deficiency	deficiency	NOUN
ftr-415	2660	41	had	have	AUX
ftr-415	2660	42	been	be	AUX
ftr-415	2660	43	asserted	assert	VERB
ftr-415	2660	44	.	.	PUNCT
ftr-415	2661	1	[	[	X
ftr-415	2661	2	section	section	NOUN
ftr-415	2661	3	6015(e	6015(e	NOUN
ftr-415	2661	4	)	)	PUNCT
ftr-415	2661	5	,	,	PUNCT
ftr-415	2661	6	granting	grant	VERB
ftr-415	2661	7	the	the	DET
ftr-415	2661	8	tax	tax	NOUN
ftr-415	2661	9	court	court	NOUN
ftr-415	2661	10	jurisdiction	jurisdiction	NOUN
ftr-415	2661	11	to	to	PART
ftr-415	2661	12	review	review	VERB
ftr-415	2661	13	denials	denial	NOUN
ftr-415	2661	14	of	of	ADP
ftr-415	2661	15	§	§	PROPN
ftr-415	2661	16	6015	6015	NUM
ftr-415	2661	17	relief	relief	NOUN
ftr-415	2661	18	,	,	PUNCT
ftr-415	2661	19	as	as	SCONJ
ftr-415	2661	20	amended	amend	VERB
ftr-415	2661	21	by	by	ADP
ftr-415	2661	22	the	the	DET
ftr-415	2661	23	consolidated	consolidated	ADJ
ftr-415	2661	24	appropriations	appropriation	NOUN
ftr-415	2661	25	act	act	NOUN
ftr-415	2661	26	of	of	ADP
ftr-415	2661	27	2001	2001	NUM
ftr-415	2661	28	,	,	PUNCT
ftr-415	2661	29	begins	begin	VERB
ftr-415	2661	30	,	,	PUNCT
ftr-415	2661	31	“	"	PUNCT
ftr-415	2661	32	in	in	ADP
ftr-415	2661	33	the	the	DET
ftr-415	2661	34	case	case	NOUN
ftr-415	2661	35	of	of	ADP
ftr-415	2661	36	an	an	DET
ftr-415	2661	37	individual	individual	NOUN
ftr-415	2661	38	against	against	ADP
ftr-415	2661	39	whom	whom	PRON
ftr-415	2661	40	a	a	DET
ftr-415	2661	41	deficiency	deficiency	NOUN
ftr-415	2661	42	has	have	AUX
ftr-415	2661	43	been	be	AUX
ftr-415	2661	44	asserted	assert	VERB
ftr-415	2661	45	and	and	CCONJ
ftr-415	2661	46	who	who	PRON
ftr-415	2661	47	elects	elect	VERB
ftr-415	2661	48	to	to	PART
ftr-415	2661	49	have	have	VERB
ftr-415	2661	50	subsection	subsection	NOUN
ftr-415	2661	51	(	(	PUNCT
ftr-415	2661	52	b	b	NOUN
ftr-415	2661	53	)	)	PUNCT
ftr-415	2661	54	or	or	CCONJ
ftr-415	2661	55	(	(	PUNCT
ftr-415	2661	56	c	c	NOUN
ftr-415	2661	57	)	)	PUNCT
ftr-415	2661	58	apply	apply	VERB
ftr-415	2661	59	.	.	PUNCT
ftr-415	2661	60	”	"	PUNCT
ftr-415	2662	1	]	]	PUNCT
ftr-415	2662	2	in	in	ADP
ftr-415	2662	3	a	a	DET
ftr-415	2662	4	reviewed	review	VERB
ftr-415	2662	5	opinion	opinion	NOUN
ftr-415	2662	6	by	by	ADP
ftr-415	2662	7	judge	judge	PROPN
ftr-415	2662	8	ruwe	ruwe	PROPN
ftr-415	2662	9	,	,	PUNCT
ftr-415	2662	10	the	the	DET
ftr-415	2662	11	majority	majority	NOUN
ftr-415	2662	12	(	(	PUNCT
ftr-415	2662	13	9	9	NUM
ftr-415	2662	14	-	-	SYM
ftr-415	2662	15	4	4	NUM
ftr-415	2662	16	)	)	PUNCT
ftr-415	2662	17	held	hold	VERB
ftr-415	2662	18	that	that	SCONJ
ftr-415	2662	19	the	the	DET
ftr-415	2662	20	tax	tax	NOUN
ftr-415	2662	21	court	court	NOUN
ftr-415	2662	22	has	have	VERB
ftr-415	2662	23	jurisdiction	jurisdiction	NOUN
ftr-415	2662	24	to	to	PART
ftr-415	2662	25	review	review	VERB
ftr-415	2662	26	a	a	DET
ftr-415	2662	27	denial	denial	NOUN
ftr-415	2662	28	of	of	ADP
ftr-415	2662	29	§	§	PROPN
ftr-415	2662	30	6015(f	6015(f	NUM
ftr-415	2662	31	)	)	PUNCT
ftr-415	2662	32	relief	relief	NOUN
ftr-415	2662	33	in	in	ADP
ftr-415	2662	34	a	a	DET
ftr-415	2662	35	stand	stand	NOUN
ftr-415	2662	36	alone	alone	ADV
ftr-415	2662	37	petition	petition	NOUN
ftr-415	2662	38	where	where	SCONJ
ftr-415	2662	39	the	the	DET
ftr-415	2662	40	taxpayer	taxpayer	NOUN
ftr-415	2662	41	is	be	AUX
ftr-415	2662	42	seeking	seek	VERB
ftr-415	2662	43	relief	relief	NOUN
ftr-415	2662	44	from	from	ADP
ftr-415	2662	45	liability	liability	NOUN
ftr-415	2662	46	of	of	ADP
ftr-415	2662	47	tax	tax	NOUN
ftr-415	2662	48	shown	show	VERB
ftr-415	2662	49	on	on	ADP
ftr-415	2662	50	the	the	DET
ftr-415	2662	51	return	return	NOUN
ftr-415	2662	52	,	,	PUNCT
ftr-415	2662	53	without	without	ADP
ftr-415	2662	54	a	a	DET
ftr-415	2662	55	deficiency	deficiency	NOUN
ftr-415	2662	56	having	having	AUX
ftr-415	2662	57	been	be	AUX
ftr-415	2662	58	asserted	assert	VERB
ftr-415	2662	59	.	.	PUNCT
ftr-415	2663	1	the	the	DET
ftr-415	2663	2	court	court	NOUN
ftr-415	2663	3	further	far	ADV
ftr-415	2663	4	held	hold	VERB
ftr-415	2663	5	that	that	SCONJ
ftr-415	2663	6	the	the	DET
ftr-415	2663	7	petition	petition	NOUN
ftr-415	2663	8	was	be	AUX
ftr-415	2663	9	timely	timely	ADJ
ftr-415	2663	10	because	because	SCONJ
ftr-415	2663	11	it	it	PRON
ftr-415	2663	12	was	be	AUX
ftr-415	2663	13	filed	file	VERB
ftr-415	2663	14	more	more	ADJ
ftr-415	2663	15	than	than	ADP
ftr-415	2663	16	6	6	NUM
ftr-415	2663	17	months	month	NOUN
ftr-415	2663	18	after	after	ADP
ftr-415	2663	19	the	the	DET
ftr-415	2663	20	date	date	NOUN
ftr-415	2663	21	she	she	PRON
ftr-415	2663	22	submitted	submit	VERB
ftr-415	2663	23	her	her	PRON
ftr-415	2663	24	request	request	NOUN
ftr-415	2663	25	for	for	ADP
ftr-415	2663	26	relief	relief	NOUN
ftr-415	2663	27	[	[	X
ftr-415	2663	28	see	see	NOUN
ftr-415	2663	29	.	.	PUNCT
ftr-415	2664	1	§	§	PROPN
ftr-415	2664	2	6015(e)(1)(a	6015(e)(1)(a	PROPN
ftr-415	2664	3	)	)	PUNCT
ftr-415	2664	4	]	]	PUNCT
ftr-415	2664	5	,	,	PUNCT
ftr-415	2664	6	the	the	DET
ftr-415	2664	7	irs	irs	PROPN
ftr-415	2664	8	failed	fail	VERB
ftr-415	2664	9	to	to	PART
ftr-415	2664	10	mail	mail	VERB
ftr-415	2664	11	the	the	DET
ftr-415	2664	12	notice	notice	NOUN
ftr-415	2664	13	of	of	ADP
ftr-415	2664	14	determination	determination	NOUN
ftr-415	2664	15	to	to	ADP
ftr-415	2664	16	taxpayer	taxpayer	PROPN
ftr-415	2664	17	’s	’s	PART
ftr-415	2664	18	last	last	ADJ
ftr-415	2664	19	known	know	VERB
ftr-415	2664	20	address	address	NOUN
ftr-415	2664	21	,	,	PUNCT
ftr-415	2664	22	and	and	CCONJ
ftr-415	2664	23	the	the	DET
ftr-415	2664	24	misaddressed	misaddress	VERB
ftr-415	2664	25	notice	notice	NOUN
ftr-415	2664	26	prejudiced	prejudice	VERB
ftr-415	2664	27	the	the	DET
ftr-415	2664	28	taxpayer	taxpayer	NOUN
ftr-415	2664	29	’s	’s	PART
ftr-415	2664	30	ability	ability	NOUN
ftr-415	2664	31	to	to	PART
ftr-415	2664	32	file	file	VERB
ftr-415	2664	33	her	her	PRON
ftr-415	2664	34	petition	petition	NOUN
ftr-415	2664	35	within	within	ADP
ftr-415	2664	36	90	90	NUM
ftr-415	2664	37	days	day	NOUN
ftr-415	2664	38	after	after	ADP
ftr-415	2664	39	the	the	DET
ftr-415	2664	40	mailing	mailing	NOUN
ftr-415	2664	41	of	of	ADP
ftr-415	2664	42	the	the	DET
ftr-415	2664	43	notice	notice	NOUN
ftr-415	2664	44	.	.	PUNCT
ftr-415	2665	1	the	the	DET
ftr-415	2665	2	court	court	NOUN
ftr-415	2665	3	concluded	conclude	VERB
ftr-415	2665	4	that	that	SCONJ
ftr-415	2665	5	:	:	PUNCT
ftr-415	2665	6	[	[	X
ftr-415	2665	7	t]he	t]he	X
ftr-415	2665	8	language	language	NOUN
ftr-415	2665	9	“	"	PUNCT
ftr-415	2665	10	against	against	ADP
ftr-415	2665	11	whom	whom	PRON
ftr-415	2665	12	a	a	DET
ftr-415	2665	13	deficiency	deficiency	NOUN
ftr-415	2665	14	has	have	AUX
ftr-415	2665	15	been	be	AUX
ftr-415	2665	16	asserted	assert	VERB
ftr-415	2665	17	”	"	PUNCT
ftr-415	2665	18	was	be	AUX
ftr-415	2665	19	inserted	insert	VERB
ftr-415	2665	20	into	into	ADP
ftr-415	2665	21	section	section	NOUN
ftr-415	2665	22	6015(e	6015(e	NOUN
ftr-415	2665	23	)	)	PUNCT
ftr-415	2665	24	.	.	PUNCT
ftr-415	2665	25	.	.	PUNCT
ftr-415	2665	26	.	.	PUNCT
ftr-415	2666	1	to	to	PART
ftr-415	2666	2	prevent	prevent	VERB
ftr-415	2666	3	taxpayers	taxpayer	NOUN
ftr-415	2666	4	from	from	ADP
ftr-415	2666	5	submitting	submit	VERB
ftr-415	2666	6	premature	premature	ADJ
ftr-415	2666	7	requests	request	NOUN
ftr-415	2666	8	to	to	ADP
ftr-415	2666	9	the	the	DET
ftr-415	2666	10	commissioner	commissioner	NOUN
ftr-415	2666	11	for	for	ADP
ftr-415	2666	12	relief	relief	NOUN
ftr-415	2666	13	from	from	ADP
ftr-415	2666	14	potential	potential	ADJ
ftr-415	2666	15	deficiencies	deficiency	NOUN
ftr-415	2666	16	before	before	SCONJ
ftr-415	2666	17	the	the	DET
ftr-415	2666	18	commissioner	commissioner	NOUN
ftr-415	2666	19	had	have	AUX
ftr-415	2666	20	asserted	assert	VERB
ftr-415	2666	21	that	that	SCONJ
ftr-415	2666	22	additional	additional	ADJ
ftr-415	2666	23	taxes	taxis	NOUN
ftr-415	2666	24	were	be	AUX
ftr-415	2666	25	owed	owe	VERB
ftr-415	2666	26	.	.	PUNCT
ftr-415	2666	27	.	.	PUNCT
ftr-415	2667	1	.	.	PUNCT
ftr-415	2668	1	.	.	PUNCT
ftr-415	2669	1	congress	congress	PROPN
ftr-415	2669	2	was	be	AUX
ftr-415	2669	3	concerned	concern	VERB
ftr-415	2669	4	with	with	ADP
ftr-415	2669	5	the	the	DET
ftr-415	2669	6	proper	proper	ADJ
ftr-415	2669	7	timing	timing	NOUN
ftr-415	2669	8	of	of	ADP
ftr-415	2669	9	a	a	DET
ftr-415	2669	10	request	request	NOUN
ftr-415	2669	11	for	for	ADP
ftr-415	2669	12	relief	relief	NOUN
ftr-415	2669	13	for	for	ADP
ftr-415	2669	14	underreported	underreported	ADJ
ftr-415	2669	15	tax	tax	NOUN
ftr-415	2669	16	and	and	CCONJ
ftr-415	2669	17	intended	intend	VERB
ftr-415	2669	18	that	that	SCONJ
ftr-415	2669	19	taxpayers	taxpayer	NOUN
ftr-415	2669	20	not	not	PART
ftr-415	2669	21	be	be	AUX
ftr-415	2669	22	allowed	allow	VERB
ftr-415	2669	23	to	to	PART
ftr-415	2669	24	submit	submit	VERB
ftr-415	2669	25	a	a	DET
ftr-415	2669	26	request	request	NOUN
ftr-415	2669	27	to	to	ADP
ftr-415	2669	28	the	the	DET
ftr-415	2669	29	commissioner	commissioner	NOUN
ftr-415	2669	30	regarding	regard	VERB
ftr-415	2669	31	underreported	underreported	ADJ
ftr-415	2669	32	tax	tax	NOUN
ftr-415	2669	33	until	until	SCONJ
ftr-415	2669	34	after	after	SCONJ
ftr-415	2669	35	the	the	DET
ftr-415	2669	36	issue	issue	NOUN
ftr-415	2669	37	was	be	AUX
ftr-415	2669	38	raised	raise	VERB
ftr-415	2669	39	by	by	ADP
ftr-415	2669	40	the	the	DET
ftr-415	2669	41	irs	irs	PROPN
ftr-415	2669	42	.	.	PUNCT
ftr-415	2670	1	there	there	PRON
ftr-415	2670	2	is	be	VERB
ftr-415	2670	3	nothing	nothing	PRON
ftr-415	2670	4	in	in	ADP
ftr-415	2670	5	the	the	DET
ftr-415	2670	6	legislative	legislative	ADJ
ftr-415	2670	7	history	history	NOUN
ftr-415	2670	8	indicating	indicate	VERB
ftr-415	2670	9	that	that	SCONJ
ftr-415	2670	10	the	the	DET
ftr-415	2670	11	amendment	amendment	NOUN
ftr-415	2670	12	of	of	ADP
ftr-415	2670	13	section	section	NOUN
ftr-415	2670	14	6015(e	6015(e	NOUN
ftr-415	2670	15	)	)	PUNCT
ftr-415	2670	16	.	.	PUNCT
ftr-415	2670	17	.	.	PUNCT
ftr-415	2671	1	.	.	PUNCT
ftr-415	2671	2	was	be	AUX
ftr-415	2671	3	intended	intend	VERB
ftr-415	2671	4	to	to	PART
ftr-415	2671	5	eliminate	eliminate	VERB
ftr-415	2671	6	our	our	PRON
ftr-415	2671	7	jurisdiction	jurisdiction	NOUN
ftr-415	2671	8	regarding	regard	VERB
ftr-415	2671	9	claims	claim	NOUN
ftr-415	2671	10	for	for	ADP
ftr-415	2671	11	equitable	equitable	ADJ
ftr-415	2671	12	relief	relief	NOUN
ftr-415	2671	13	under	under	ADP
ftr-415	2671	14	section	section	NOUN
ftr-415	2671	15	6015(f	6015(f	NUM
ftr-415	2671	16	)	)	PUNCT
ftr-415	2671	17	over	over	ADP
ftr-415	2671	18	which	which	PRON
ftr-415	2671	19	we	we	PRON
ftr-415	2671	20	previously	previously	ADV
ftr-415	2671	21	had	have	VERB
ftr-415	2671	22	jurisdiction	jurisdiction	NOUN
ftr-415	2671	23	.	.	PUNCT
ftr-415	2672	1	the	the	DET
ftr-415	2672	2	stated	state	VERB
ftr-415	2672	3	purpose	purpose	NOUN
ftr-415	2672	4	for	for	ADP
ftr-415	2672	5	inserting	insert	VERB
ftr-415	2672	6	the	the	DET
ftr-415	2672	7	language	language	NOUN
ftr-415	2672	8	“	"	PUNCT
ftr-415	2672	9	against	against	ADP
ftr-415	2672	10	whom	whom	PRON
ftr-415	2672	11	a	a	DET
ftr-415	2672	12	deficiency	deficiency	NOUN
ftr-415	2672	13	has	have	AUX
ftr-415	2672	14	been	be	AUX
ftr-415	2672	15	asserted	assert	VERB
ftr-415	2672	16	”	"	PUNCT
ftr-415	2672	17	into	into	ADP
ftr-415	2672	18	section	section	NOUN
ftr-415	2672	19	6015(e	6015(e	NOUN
ftr-415	2672	20	)	)	PUNCT
ftr-415	2672	21	was	be	AUX
ftr-415	2672	22	to	to	PART
ftr-415	2672	23	clarify	clarify	VERB
ftr-415	2672	24	the	the	DET
ftr-415	2672	25	proper	proper	ADJ
ftr-415	2672	26	time	time	NOUN
ftr-415	2672	27	for	for	SCONJ
ftr-415	2672	28	a	a	DET
ftr-415	2672	29	taxpayer	taxpayer	NOUN
ftr-415	2672	30	to	to	PART
ftr-415	2672	31	submit	submit	VERB
ftr-415	2672	32	a	a	DET
ftr-415	2672	33	request	request	NOUN
ftr-415	2672	34	to	to	ADP
ftr-415	2672	35	the	the	DET
ftr-415	2672	36	commissioner	commissioner	NOUN
ftr-415	2672	37	for	for	ADP
ftr-415	2672	38	relief	relief	NOUN
ftr-415	2672	39	under	under	ADP
ftr-415	2672	40	section	section	NOUN
ftr-415	2672	41	6015	6015	NUM
ftr-415	2672	42	regarding	regard	VERB
ftr-415	2672	43	underreported	underreported	ADJ
ftr-415	2672	44	taxes	taxis	NOUN
ftr-415	2672	45	.	.	PUNCT
ftr-415	2673	1	we	we	PRON
ftr-415	2673	2	conclude	conclude	VERB
ftr-415	2673	3	that	that	SCONJ
ftr-415	2673	4	the	the	DET
ftr-415	2673	5	amendment	amendment	NOUN
ftr-415	2673	6	of	of	ADP
ftr-415	2673	7	section	section	NOUN
ftr-415	2673	8	6015(e	6015(e	NOUN
ftr-415	2673	9	)	)	PUNCT
ftr-415	2673	10	does	do	AUX
ftr-415	2673	11	not	not	PART
ftr-415	2673	12	preclude	preclude	VERB
ftr-415	2673	13	our	our	PRON
ftr-415	2673	14	jurisdiction	jurisdiction	NOUN
ftr-415	2673	15	to	to	PART
ftr-415	2673	16	review	review	VERB
ftr-415	2673	17	the	the	DET
ftr-415	2673	18	denial	denial	NOUN
ftr-415	2673	19	of	of	ADP
ftr-415	2673	20	equitable	equitable	ADJ
ftr-415	2673	21	relief	relief	NOUN
ftr-415	2673	22	under	under	ADP
ftr-415	2673	23	section	section	NOUN
ftr-415	2673	24	6015(f	6015(f	NUM
ftr-415	2673	25	)	)	PUNCT
ftr-415	2673	26	where	where	SCONJ
ftr-415	2673	27	a	a	DET
ftr-415	2673	28	deficiency	deficiency	NOUN
ftr-415	2673	29	has	have	AUX
ftr-415	2673	30	not	not	PART
ftr-415	2673	31	been	be	AUX
ftr-415	2673	32	asserted	assert	VERB
ftr-415	2673	33	.	.	PUNCT
ftr-415	2674	1	in	in	ADP
ftr-415	2674	2	the	the	DET
ftr-415	2674	3	instant	instant	ADJ
ftr-415	2674	4	case	case	NOUN
ftr-415	2674	5	,	,	PUNCT
ftr-415	2674	6	petitioner	petitioner	NOUN
ftr-415	2674	7	filed	file	VERB
ftr-415	2674	8	a	a	DET
ftr-415	2674	9	claim	claim	NOUN
ftr-415	2674	10	for	for	ADP
ftr-415	2674	11	relief	relief	NOUN
ftr-415	2674	12	from	from	ADP
ftr-415	2674	13	joint	joint	ADJ
ftr-415	2674	14	and	and	CCONJ
ftr-415	2674	15	several	several	ADJ
ftr-415	2674	16	liability	liability	NOUN
ftr-415	2674	17	for	for	ADP
ftr-415	2674	18	an	an	DET
ftr-415	2674	19	amount	amount	NOUN
ftr-415	2674	20	of	of	ADP
ftr-415	2674	21	tax	tax	NOUN
ftr-415	2674	22	correctly	correctly	ADV
ftr-415	2674	23	shown	show	VERB
ftr-415	2674	24	on	on	ADP
ftr-415	2674	25	the	the	DET
ftr-415	2674	26	return	return	NOUN
ftr-415	2674	27	but	but	CCONJ
ftr-415	2674	28	not	not	PART
ftr-415	2674	29	paid	pay	VERB
ftr-415	2674	30	with	with	ADP
ftr-415	2674	31	the	the	DET
ftr-415	2674	32	return	return	NOUN
ftr-415	2674	33	.	.	PUNCT
ftr-415	2675	1	because	because	SCONJ
ftr-415	2675	2	respondent	respondent	NOUN
ftr-415	2675	3	has	have	AUX
ftr-415	2675	4	not	not	PART
ftr-415	2675	5	challenged	challenge	VERB
ftr-415	2675	6	the	the	DET
ftr-415	2675	7	tax	tax	NOUN
ftr-415	2675	8	reported	report	VERB
ftr-415	2675	9	on	on	ADP
ftr-415	2675	10	the	the	DET
ftr-415	2675	11	return	return	NOUN
ftr-415	2675	12	,	,	PUNCT
ftr-415	2675	13	no	no	DET
ftr-415	2675	14	deficiency	deficiency	NOUN
ftr-415	2675	15	has	have	AUX
ftr-415	2675	16	been	be	AUX
ftr-415	2675	17	asserted	assert	VERB
ftr-415	2675	18	.	.	PUNCT
ftr-415	2676	1	in	in	ADP
ftr-415	2676	2	this	this	DET
ftr-415	2676	3	situation	situation	NOUN
ftr-415	2676	4	,	,	PUNCT
ftr-415	2676	5	petitioner	petitioner	NOUN
ftr-415	2676	6	may	may	AUX
ftr-415	2676	7	be	be	AUX
ftr-415	2676	8	entitled	entitle	VERB
ftr-415	2676	9	to	to	ADP
ftr-415	2676	10	relief	relief	NOUN
ftr-415	2676	11	under	under	ADP
ftr-415	2676	12	section	section	NOUN
ftr-415	2676	13	6015(f	6015(f	NUM
ftr-415	2676	14	)	)	PUNCT
ftr-415	2676	15	because	because	SCONJ
ftr-415	2676	16	subsection	subsection	NOUN
ftr-415	2676	17	(	(	PUNCT
ftr-415	2676	18	f	f	X
ftr-415	2676	19	)	)	PUNCT
ftr-415	2676	20	applies	apply	VERB
ftr-415	2676	21	where	where	SCONJ
ftr-415	2676	22	“	"	PUNCT
ftr-415	2676	23	it	it	PRON
ftr-415	2676	24	is	be	AUX
ftr-415	2676	25	inequitable	inequitable	ADJ
ftr-415	2676	26	to	to	PART
ftr-415	2676	27	hold	hold	VERB
ftr-415	2676	28	the	the	DET
ftr-415	2676	29	individual	individual	ADJ
ftr-415	2676	30	liable	liable	ADJ
ftr-415	2676	31	for	for	ADP
ftr-415	2676	32	any	any	DET
ftr-415	2676	33	unpaid	unpaid	ADJ
ftr-415	2676	34	tax	tax	NOUN
ftr-415	2676	35	or	or	CCONJ
ftr-415	2676	36	any	any	DET
ftr-415	2676	37	deficiency	deficiency	NOUN
ftr-415	2676	38	.	.	PUNCT
ftr-415	2676	39	”	"	PUNCT
ftr-415	2677	1	[	[	X
ftr-415	2677	2	citations	citation	NOUN
ftr-415	2677	3	omitted	omit	VERB
ftr-415	2677	4	]	]	PUNCT
ftr-415	2677	5	.	.	PUNCT
ftr-415	2677	6	!	!	PUNCT
ftr-415	2678	1	judge	judge	PROPN
ftr-415	2678	2	laro	laro	PROPN
ftr-415	2678	3	’s	’s	PART
ftr-415	2678	4	dissent	dissent	NOUN
ftr-415	2678	5	argued	argue	VERB
ftr-415	2678	6	that	that	SCONJ
ftr-415	2678	7	the	the	DET
ftr-415	2678	8	tax	tax	NOUN
ftr-415	2678	9	court	court	NOUN
ftr-415	2678	10	lacked	lack	VERB
ftr-415	2678	11	jurisdiction	jurisdiction	NOUN
ftr-415	2678	12	to	to	PART
ftr-415	2678	13	review	review	VERB
ftr-415	2678	14	the	the	DET
ftr-415	2678	15	denial	denial	NOUN
ftr-415	2678	16	of	of	ADP
ftr-415	2678	17	§	§	PROPN
ftr-415	2678	18	6015	6015	NUM
ftr-415	2678	19	relief	relief	NOUN
ftr-415	2678	20	in	in	ADP
ftr-415	2678	21	the	the	DET
ftr-415	2678	22	absence	absence	NOUN
ftr-415	2678	23	of	of	ADP
ftr-415	2678	24	a	a	DET
ftr-415	2678	25	deficiency	deficiency	NOUN
ftr-415	2678	26	,	,	PUNCT
ftr-415	2678	27	because	because	SCONJ
ftr-415	2678	28	he	he	PRON
ftr-415	2678	29	considered	consider	VERB
ftr-415	2678	30	§	§	PROPN
ftr-415	2678	31	6015(e)(1	6015(e)(1	NOUN
ftr-415	2678	32	)	)	PUNCT
ftr-415	2678	33	to	to	PART
ftr-415	2678	34	be	be	AUX
ftr-415	2678	35	a	a	DET
ftr-415	2678	36	“	"	PUNCT
ftr-415	2678	37	clear	clear	ADJ
ftr-415	2678	38	statutory	statutory	ADJ
ftr-415	2678	39	mandate	mandate	NOUN
ftr-415	2678	40	from	from	ADP
ftr-415	2678	41	congress	congress	PROPN
ftr-415	2678	42	”	"	PUNCT
ftr-415	2678	43	limiting	limit	VERB
ftr-415	2678	44	the	the	DET
ftr-415	2678	45	tax	tax	NOUN
ftr-415	2678	46	court	court	NOUN
ftr-415	2678	47	’s	’s	PART
ftr-415	2678	48	jurisdiction	jurisdiction	NOUN
ftr-415	2678	49	to	to	PART
ftr-415	2678	50	review	review	VERB
ftr-415	2678	51	denials	denial	NOUN
ftr-415	2678	52	of	of	ADP
ftr-415	2678	53	§	§	PROPN
ftr-415	2678	54	6015	6015	NUM
ftr-415	2678	55	relief	relief	NOUN
ftr-415	2678	56	to	to	ADP
ftr-415	2678	57	deficiency	deficiency	NOUN
ftr-415	2678	58	cases	case	NOUN
ftr-415	2678	59	.	.	PUNCT
ftr-415	2679	1	4	4	X
ftr-415	2679	2	.	.	X
ftr-415	2680	1	it	it	PRON
ftr-415	2680	2	’s	’	VERB
ftr-415	2680	3	not	not	PART
ftr-415	2680	4	“	"	PUNCT
ftr-415	2680	5	inequitable	inequitable	ADJ
ftr-415	2680	6	”	"	PUNCT
ftr-415	2680	7	to	to	PART
ftr-415	2680	8	collect	collect	VERB
ftr-415	2680	9	taxes	taxis	NOUN
ftr-415	2680	10	from	from	ADP
ftr-415	2680	11	widows	widow	NOUN
ftr-415	2680	12	on	on	ADP
ftr-415	2680	13	their	their	PRON
ftr-415	2680	14	husband	husband	NOUN
ftr-415	2680	15	’s	’s	PART
ftr-415	2680	16	unreported	unreported	PROPN
ftr-415	2680	17	incom	incom	PROPN
ftr-415	2680	18	e.	e.	PROPN
ftr-415	2680	19	mitchell	mitchell	PROPN
ftr-415	2680	20	v.	v.	PROPN
ftr-415	2680	21	commissioner	commissioner	PROPN
ftr-415	2680	22	,	,	PUNCT
ftr-415	2680	23	292	292	NUM
ftr-415	2680	24	f.3d	f.3d	NUM
ftr-415	2680	25	800	800	NUM
ftr-415	2680	26	,	,	PUNCT
ftr-415	2680	27	2002	2002	NUM
ftr-415	2680	28	-	-	SYM
ftr-415	2680	29	2	2	NUM
ftr-415	2680	30	u.s.t.c	u.s.t.c	PROPN
ftr-415	2680	31	.	.	PROPN
ftr-415	2680	32	¶50,475	¶50,475	PROPN
ftr-415	2680	33	,	,	PUNCT
ftr-415	2680	34	89	89	NUM
ftr-415	2680	35	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2680	36	2002	2002	NUM
ftr-415	2680	37	-	-	SYM
ftr-415	2680	38	2961	2961	NUM
ftr-415	2680	39	(	(	PUNCT
ftr-415	2680	40	d.c	d.c	PROPN
ftr-415	2680	41	.	.	PROPN
ftr-415	2680	42	cir	cir	PROPN
ftr-415	2680	43	.	.	PUNCT
ftr-415	2681	1	6/14/02	6/14/02	NUM
ftr-415	2681	2	)	)	PUNCT
ftr-415	2681	3	.	.	PUNCT
ftr-415	2682	1	in	in	ADP
ftr-415	2682	2	a	a	DET
ftr-415	2682	3	case	case	NOUN
ftr-415	2682	4	involving	involve	VERB
ftr-415	2682	5	receipt	receipt	NOUN
ftr-415	2682	6	of	of	ADP
ftr-415	2682	7	an	an	DET
ftr-415	2682	8	unrolled	unroll	VERB
ftr-415	2682	9	-	-	PUNCT
ftr-415	2682	10	over	over	ADP
ftr-415	2682	11	lump	lump	NOUN
ftr-415	2682	12	-	-	PUNCT
ftr-415	2682	13	sum	sum	NOUN
ftr-415	2682	14	distribution	distribution	NOUN
ftr-415	2682	15	from	from	ADP
ftr-415	2682	16	the	the	DET
ftr-415	2682	17	taxpayer	taxpayer	NOUN
ftr-415	2682	18	’s	’s	PART
ftr-415	2682	19	late	late	ADJ
ftr-415	2682	20	husband	husband	NOUN
ftr-415	2682	21	’s	’s	PART
ftr-415	2682	22	pension	pension	NOUN
ftr-415	2682	23	plan	plan	NOUN
ftr-415	2682	24	that	that	PRON
ftr-415	2682	25	was	be	AUX
ftr-415	2682	26	not	not	PART
ftr-415	2682	27	reported	report	VERB
ftr-415	2682	28	on	on	ADP
ftr-415	2682	29	the	the	DET
ftr-415	2682	30	[	[	X
ftr-415	2682	31	final	final	ADJ
ftr-415	2682	32	]	]	X
ftr-415	2682	33	joint	joint	ADJ
ftr-415	2682	34	176	176	NUM
ftr-415	2682	35	florida	florida	PROPN
ftr-415	2682	36	tax	tax	NOUN
ftr-415	2682	37	review	review	NOUN
ftr-415	2682	38	[	[	X
ftr-415	2682	39	vol.6	vol.6	NUM
ftr-415	2682	40	:	:	PUNCT
ftr-415	2682	41	si	si	NOUN
ftr-415	2682	42	return	return	NOUN
ftr-415	2682	43	,	,	PUNCT
ftr-415	2682	44	the	the	DET
ftr-415	2682	45	court	court	NOUN
ftr-415	2682	46	of	of	ADP
ftr-415	2682	47	appeals	appeal	NOUN
ftr-415	2682	48	held	hold	VERB
ftr-415	2682	49	the	the	DET
ftr-415	2682	50	denial	denial	NOUN
ftr-415	2682	51	of	of	ADP
ftr-415	2682	52	any	any	DET
ftr-415	2682	53	§	§	PROPN
ftr-415	2682	54	6015	6015	NUM
ftr-415	2682	55	relief	relief	NOUN
ftr-415	2682	56	.	.	PUNCT
ftr-415	2683	1	the	the	DET
ftr-415	2683	2	wife	wife	NOUN
ftr-415	2683	3	knew	know	VERB
ftr-415	2683	4	of	of	ADP
ftr-415	2683	5	the	the	DET
ftr-415	2683	6	receipt	receipt	NOUN
ftr-415	2683	7	and	and	CCONJ
ftr-415	2683	8	disposition	disposition	NOUN
ftr-415	2683	9	of	of	ADP
ftr-415	2683	10	the	the	DET
ftr-415	2683	11	distribution	distribution	NOUN
ftr-415	2683	12	and	and	CCONJ
ftr-415	2683	13	thus	thus	ADV
ftr-415	2683	14	had	have	VERB
ftr-415	2683	15	the	the	DET
ftr-415	2683	16	requisite	requisite	ADJ
ftr-415	2683	17	“	"	PUNCT
ftr-415	2683	18	knowledge	knowledge	NOUN
ftr-415	2683	19	”	"	PUNCT
ftr-415	2683	20	even	even	ADV
ftr-415	2683	21	if	if	SCONJ
ftr-415	2683	22	she	she	PRON
ftr-415	2683	23	did	do	AUX
ftr-415	2683	24	not	not	PART
ftr-415	2683	25	know	know	VERB
ftr-415	2683	26	of	of	ADP
ftr-415	2683	27	the	the	DET
ftr-415	2683	28	tax	tax	NOUN
ftr-415	2683	29	consequences	consequence	NOUN
ftr-415	2683	30	of	of	ADP
ftr-415	2683	31	the	the	DET
ftr-415	2683	32	transactions	transaction	NOUN
ftr-415	2683	33	.	.	PUNCT
ftr-415	2684	1	a	a	DET
ftr-415	2684	2	spouse	spouse	NOUN
ftr-415	2684	3	who	who	PRON
ftr-415	2684	4	has	have	VERB
ftr-415	2684	5	actual	actual	ADJ
ftr-415	2684	6	knowledge	knowledge	NOUN
ftr-415	2684	7	of	of	ADP
ftr-415	2684	8	the	the	DET
ftr-415	2684	9	transaction	transaction	NOUN
ftr-415	2684	10	giving	give	VERB
ftr-415	2684	11	rise	rise	NOUN
ftr-415	2684	12	to	to	ADP
ftr-415	2684	13	omitted	omit	VERB
ftr-415	2684	14	income	income	NOUN
ftr-415	2684	15	has	have	VERB
ftr-415	2684	16	“	"	PUNCT
ftr-415	2684	17	reason	reason	NOUN
ftr-415	2684	18	to	to	PART
ftr-415	2684	19	know	know	VERB
ftr-415	2684	20	”	"	PUNCT
ftr-415	2684	21	of	of	ADP
ftr-415	2684	22	the	the	DET
ftr-415	2684	23	understatement—“ignorance	understatement—“ignorance	PROPN
ftr-415	2684	24	of	of	ADP
ftr-415	2684	25	tax	tax	NOUN
ftr-415	2684	26	law	law	NOUN
ftr-415	2684	27	is	be	AUX
ftr-415	2684	28	not	not	PART
ftr-415	2684	29	a	a	DET
ftr-415	2684	30	defense	defense	NOUN
ftr-415	2684	31	to	to	ADP
ftr-415	2684	32	liability	liability	NOUN
ftr-415	2684	33	.	.	PUNCT
ftr-415	2684	34	”	"	PUNCT
ftr-415	2685	1	the	the	DET
ftr-415	2685	2	taxpayer	taxpayer	NOUN
ftr-415	2685	3	’s	’s	PART
ftr-415	2685	4	proposed	propose	VERB
ftr-415	2685	5	standard	standard	NOUN
ftr-415	2685	6	,	,	PUNCT
ftr-415	2685	7	based	base	VERB
ftr-415	2685	8	on	on	ADP
ftr-415	2685	9	whether	whether	SCONJ
ftr-415	2685	10	a	a	DET
ftr-415	2685	11	prudent	prudent	ADJ
ftr-415	2685	12	taxpayer	taxpayer	NOUN
ftr-415	2685	13	would	would	AUX
ftr-415	2685	14	be	be	AUX
ftr-415	2685	15	expected	expect	VERB
ftr-415	2685	16	to	to	PART
ftr-415	2685	17	know	know	VERB
ftr-415	2685	18	of	of	ADP
ftr-415	2685	19	the	the	DET
ftr-415	2685	20	understatement	understatement	NOUN
ftr-415	2685	21	,	,	PUNCT
ftr-415	2685	22	was	be	AUX
ftr-415	2685	23	rejected	reject	VERB
ftr-415	2685	24	;	;	PUNCT
ftr-415	2685	25	the	the	DET
ftr-415	2685	26	court	court	NOUN
ftr-415	2685	27	expressly	expressly	ADV
ftr-415	2685	28	refused	refuse	VERB
ftr-415	2685	29	to	to	PART
ftr-415	2685	30	apply	apply	VERB
ftr-415	2685	31	the	the	DET
ftr-415	2685	32	more	more	ADV
ftr-415	2685	33	relaxed	relaxed	ADJ
ftr-415	2685	34	standard	standard	NOUN
ftr-415	2685	35	applied	apply	VERB
ftr-415	2685	36	to	to	ADP
ftr-415	2685	37	erroneous	erroneous	ADJ
ftr-415	2685	38	deduction	deduction	NOUN
ftr-415	2685	39	cases	case	NOUN
ftr-415	2685	40	under	under	ADP
ftr-415	2685	41	price	price	NOUN
ftr-415	2685	42	v.	v.	ADP
ftr-415	2685	43	commissioner	commissioner	NOUN
ftr-415	2685	44	,	,	PUNCT
ftr-415	2685	45	887	887	NUM
ftr-415	2685	46	f.2d	f.2d	SYM
ftr-415	2685	47	959	959	NUM
ftr-415	2685	48	(	(	PUNCT
ftr-415	2685	49	9th	9th	ADJ
ftr-415	2685	50	cir	cir	NOUN
ftr-415	2685	51	.	.	PROPN
ftr-415	2685	52	1989	1989	NUM
ftr-415	2685	53	)	)	PUNCT
ftr-415	2685	54	.	.	PUNCT
ftr-415	2686	1	section	section	NOUN
ftr-415	2686	2	6015(c	6015(c	NOUN
ftr-415	2686	3	)	)	PUNCT
ftr-415	2686	4	apportioned	apportion	VERB
ftr-415	2686	5	liability	liability	NOUN
ftr-415	2686	6	relief	relief	NOUN
ftr-415	2686	7	was	be	AUX
ftr-415	2686	8	denied	deny	VERB
ftr-415	2686	9	on	on	ADP
ftr-415	2686	10	the	the	DET
ftr-415	2686	11	same	same	ADJ
ftr-415	2686	12	grounds	ground	NOUN
ftr-415	2686	13	.	.	PUNCT
ftr-415	2687	1	in	in	ADP
ftr-415	2687	2	denying	deny	VERB
ftr-415	2687	3	relief	relief	NOUN
ftr-415	2687	4	under	under	ADP
ftr-415	2687	5	§	§	PROPN
ftr-415	2687	6	6015(f	6015(f	NUM
ftr-415	2687	7	)	)	PUNCT
ftr-415	2687	8	,	,	PUNCT
ftr-415	2687	9	the	the	DET
ftr-415	2687	10	court	court	NOUN
ftr-415	2687	11	rejected	reject	VERB
ftr-415	2687	12	the	the	DET
ftr-415	2687	13	appeal	appeal	NOUN
ftr-415	2687	14	that	that	SCONJ
ftr-415	2687	15	it	it	PRON
ftr-415	2687	16	would	would	AUX
ftr-415	2687	17	be	be	AUX
ftr-415	2687	18	inequitable	inequitable	ADJ
ftr-415	2687	19	to	to	PART
ftr-415	2687	20	hold	hold	VERB
ftr-415	2687	21	her	she	PRON
ftr-415	2687	22	liable	liable	ADJ
ftr-415	2687	23	due	due	ADP
ftr-415	2687	24	to	to	ADP
ftr-415	2687	25	her	her	PRON
ftr-415	2687	26	bereavement	bereavement	NOUN
ftr-415	2687	27	:	:	PUNCT
ftr-415	2687	28	“	"	PUNCT
ftr-415	2687	29	the	the	DET
ftr-415	2687	30	loss	loss	NOUN
ftr-415	2687	31	of	of	ADP
ftr-415	2687	32	her	her	PRON
ftr-415	2687	33	spouse	spouse	NOUN
ftr-415	2687	34	is	be	AUX
ftr-415	2687	35	not	not	PART
ftr-415	2687	36	only	only	ADV
ftr-415	2687	37	not	not	PART
ftr-415	2687	38	the	the	DET
ftr-415	2687	39	sort	sort	NOUN
ftr-415	2687	40	of	of	ADP
ftr-415	2687	41	circumstance	circumstance	NOUN
ftr-415	2687	42	that	that	PRON
ftr-415	2687	43	makes	make	VERB
ftr-415	2687	44	it	it	PRON
ftr-415	2687	45	inequitable	inequitable	ADJ
ftr-415	2687	46	to	to	PART
ftr-415	2687	47	collect	collect	VERB
ftr-415	2687	48	tax	tax	NOUN
ftr-415	2687	49	,	,	PUNCT
ftr-415	2687	50	it	it	PRON
ftr-415	2687	51	is	be	AUX
ftr-415	2687	52	a	a	DET
ftr-415	2687	53	normal	normal	ADJ
ftr-415	2687	54	condition	condition	NOUN
ftr-415	2687	55	of	of	ADP
ftr-415	2687	56	many	many	ADJ
ftr-415	2687	57	of	of	ADP
ftr-415	2687	58	the	the	DET
ftr-415	2687	59	taxpayers	taxpayer	NOUN
ftr-415	2687	60	covered	cover	VERB
ftr-415	2687	61	by	by	ADP
ftr-415	2687	62	the	the	DET
ftr-415	2687	63	provisions	provision	NOUN
ftr-415	2687	64	of	of	ADP
ftr-415	2687	65	the	the	DET
ftr-415	2687	66	innocent	innocent	ADJ
ftr-415	2687	67	spouse	spouse	NOUN
ftr-415	2687	68	rule	rule	NOUN
ftr-415	2687	69	.	.	PUNCT
ftr-415	2687	70	”	"	PUNCT
ftr-415	2688	1	5	5	NUM
ftr-415	2688	2	.	.	PUNCT
ftr-415	2688	3	proposed	propose	VERB
ftr-415	2688	4	§	§	PROPN
ftr-415	2688	5	6015	6015	NUM
ftr-415	2688	6	regulations	regulation	NOUN
ftr-415	2688	7	.	.	PUNCT
ftr-415	2689	1	reg-106446	reg-106446	NOUN
ftr-415	2689	2	-	-	PUNCT
ftr-415	2689	3	98	98	NUM
ftr-415	2689	4	,	,	PUNCT
ftr-415	2689	5	relief	relief	NOUN
ftr-415	2689	6	from	from	ADP
ftr-415	2689	7	joint	joint	ADJ
ftr-415	2689	8	and	and	CCONJ
ftr-415	2689	9	several	several	ADJ
ftr-415	2689	10	liability	liability	NOUN
ftr-415	2689	11	,	,	PUNCT
ftr-415	2689	12	66	66	NUM
ftr-415	2689	13	f.r	f.r	NOUN
ftr-415	2689	14	.	.	PROPN
ftr-415	2689	15	3888	3888	NUM
ftr-415	2689	16	(	(	PUNCT
ftr-415	2689	17	1/17/01	1/17/01	NUM
ftr-415	2689	18	)	)	PUNCT
ftr-415	2689	19	.	.	PUNCT
ftr-415	2690	1	the	the	DET
ftr-415	2690	2	treasury	treasury	PROPN
ftr-415	2690	3	department	department	PROPN
ftr-415	2690	4	has	have	AUX
ftr-415	2690	5	published	publish	VERB
ftr-415	2690	6	proposed	propose	VERB
ftr-415	2690	7	regulations	regulation	NOUN
ftr-415	2690	8	under	under	ADP
ftr-415	2690	9	§	§	PROPN
ftr-415	2690	10	6015	6015	NUM
ftr-415	2690	11	to	to	PART
ftr-415	2690	12	reflect	reflect	VERB
ftr-415	2690	13	changes	change	NOUN
ftr-415	2690	14	in	in	ADP
ftr-415	2690	15	the	the	DET
ftr-415	2690	16	law	law	NOUN
ftr-415	2690	17	made	make	VERB
ftr-415	2690	18	by	by	ADP
ftr-415	2690	19	the	the	DET
ftr-415	2690	20	irs	irs	PROPN
ftr-415	2690	21	restructuring	restructuring	NOUN
ftr-415	2690	22	and	and	CCONJ
ftr-415	2690	23	reform	reform	NOUN
ftr-415	2690	24	act	act	NOUN
ftr-415	2690	25	of	of	ADP
ftr-415	2690	26	1998	1998	NUM
ftr-415	2690	27	,	,	PUNCT
ftr-415	2690	28	pub	pub	NOUN
ftr-415	2690	29	.	.	PUNCT
ftr-415	2691	1	l.	l.	PROPN
ftr-415	2691	2	no	no	INTJ
ftr-415	2691	3	.	.	PROPN
ftr-415	2692	1	105	105	NUM
ftr-415	2692	2	-	-	SYM
ftr-415	2692	3	206	206	NUM
ftr-415	2692	4	,	,	PUNCT
ftr-415	2692	5	112	112	NUM
ftr-415	2692	6	stat	stat	NOUN
ftr-415	2692	7	.	.	PUNCT
ftr-415	2693	1	685	685	NUM
ftr-415	2693	2	(	(	PUNCT
ftr-415	2693	3	7/22/98	7/22/98	NUM
ftr-415	2693	4	)	)	PUNCT
ftr-415	2693	5	,	,	PUNCT
ftr-415	2693	6	where	where	SCONJ
ftr-415	2693	7	§	§	PROPN
ftr-415	2693	8	6013(e	6013(e	NOUN
ftr-415	2693	9	)	)	PUNCT
ftr-415	2693	10	was	be	AUX
ftr-415	2693	11	replaced	replace	VERB
ftr-415	2693	12	with	with	ADP
ftr-415	2693	13	§	§	PROPN
ftr-415	2693	14	6015	6015	NUM
ftr-415	2693	15	.	.	PUNCT
ftr-415	2694	1	they	they	PRON
ftr-415	2694	2	clarify	clarify	VERB
ftr-415	2694	3	that	that	PRON
ftr-415	2694	4	case	case	NOUN
ftr-415	2694	5	law	law	NOUN
ftr-415	2694	6	interpreting	interpret	VERB
ftr-415	2694	7	the	the	DET
ftr-415	2694	8	language	language	NOUN
ftr-415	2694	9	under	under	ADP
ftr-415	2694	10	former	former	ADJ
ftr-415	2694	11	§	§	PROPN
ftr-415	2694	12	6013(e	6013(e	NOUN
ftr-415	2694	13	)	)	PUNCT
ftr-415	2694	14	will	will	AUX
ftr-415	2694	15	be	be	AUX
ftr-415	2694	16	used	use	VERB
ftr-415	2694	17	to	to	PART
ftr-415	2694	18	interpret	interpret	VERB
ftr-415	2694	19	that	that	DET
ftr-415	2694	20	same	same	ADJ
ftr-415	2694	21	language	language	NOUN
ftr-415	2694	22	under	under	ADP
ftr-415	2694	23	§	§	PROPN
ftr-415	2694	24	6015	6015	NUM
ftr-415	2694	25	.	.	PUNCT
ftr-415	2695	1	also	also	ADV
ftr-415	2695	2	,	,	PUNCT
ftr-415	2695	3	“	"	PUNCT
ftr-415	2695	4	knowledge	knowledge	NOUN
ftr-415	2695	5	or	or	CCONJ
ftr-415	2695	6	reason	reason	NOUN
ftr-415	2695	7	to	to	PART
ftr-415	2695	8	know	know	VERB
ftr-415	2695	9	”	"	PUNCT
ftr-415	2695	10	of	of	ADP
ftr-415	2695	11	an	an	DET
ftr-415	2695	12	understatement	understatement	NOUN
ftr-415	2695	13	exists	exist	VERB
ftr-415	2695	14	only	only	ADV
ftr-415	2695	15	when	when	SCONJ
ftr-415	2695	16	either	either	CCONJ
ftr-415	2695	17	the	the	DET
ftr-415	2695	18	requesting	request	VERB
ftr-415	2695	19	spouse	spouse	NOUN
ftr-415	2695	20	actually	actually	ADV
ftr-415	2695	21	knew	know	VERB
ftr-415	2695	22	of	of	ADP
ftr-415	2695	23	the	the	DET
ftr-415	2695	24	erroneous	erroneous	ADJ
ftr-415	2695	25	item	item	NOUN
ftr-415	2695	26	giving	give	VERB
ftr-415	2695	27	rise	rise	NOUN
ftr-415	2695	28	to	to	ADP
ftr-415	2695	29	the	the	DET
ftr-415	2695	30	understatement	understatement	NOUN
ftr-415	2695	31	,	,	PUNCT
ftr-415	2695	32	or	or	CCONJ
ftr-415	2695	33	a	a	DET
ftr-415	2695	34	reasonable	reasonable	ADJ
ftr-415	2695	35	person	person	NOUN
ftr-415	2695	36	in	in	ADP
ftr-415	2695	37	similar	similar	ADJ
ftr-415	2695	38	circumstances	circumstance	NOUN
ftr-415	2695	39	would	would	AUX
ftr-415	2695	40	have	have	AUX
ftr-415	2695	41	known	know	VERB
ftr-415	2695	42	of	of	ADP
ftr-415	2695	43	the	the	DET
ftr-415	2695	44	item	item	NOUN
ftr-415	2695	45	.	.	PUNCT
ftr-415	2696	1	knowledge	knowledge	NOUN
ftr-415	2696	2	of	of	ADP
ftr-415	2696	3	an	an	DET
ftr-415	2696	4	item	item	NOUN
ftr-415	2696	5	under	under	ADP
ftr-415	2696	6	the	the	DET
ftr-415	2696	7	proposed	propose	VERB
ftr-415	2696	8	regulations	regulation	NOUN
ftr-415	2696	9	would	would	AUX
ftr-415	2696	10	be	be	AUX
ftr-415	2696	11	knowledge	knowledge	NOUN
ftr-415	2696	12	of	of	ADP
ftr-415	2696	13	the	the	DET
ftr-415	2696	14	receipt	receipt	NOUN
ftr-415	2696	15	or	or	CCONJ
ftr-415	2696	16	expenditure	expenditure	NOUN
ftr-415	2696	17	.	.	PUNCT
ftr-415	2697	1	the	the	DET
ftr-415	2697	2	proposed	propose	VERB
ftr-415	2697	3	regulations	regulation	NOUN
ftr-415	2697	4	would	would	AUX
ftr-415	2697	5	further	far	ADV
ftr-415	2697	6	amend	amend	VERB
ftr-415	2697	7	reg	reg	NOUN
ftr-415	2697	8	.	.	PUNCT
ftr-415	2698	1	§	§	PROPN
ftr-415	2698	2	1.6013	1.6013	NUM
ftr-415	2698	3	-	-	SYM
ftr-415	2698	4	4	4	NUM
ftr-415	2698	5	to	to	PART
ftr-415	2698	6	clarify	clarify	VERB
ftr-415	2698	7	that	that	SCONJ
ftr-415	2698	8	if	if	SCONJ
ftr-415	2698	9	a	a	DET
ftr-415	2698	10	spouse	spouse	NOUN
ftr-415	2698	11	asserts	assert	VERB
ftr-415	2698	12	and	and	CCONJ
ftr-415	2698	13	establishes	establish	VERB
ftr-415	2698	14	that	that	SCONJ
ftr-415	2698	15	he	he	PRON
ftr-415	2698	16	or	or	CCONJ
ftr-415	2698	17	she	she	PRON
ftr-415	2698	18	signed	sign	VERB
ftr-415	2698	19	a	a	DET
ftr-415	2698	20	joint	joint	ADJ
ftr-415	2698	21	return	return	NOUN
ftr-415	2698	22	under	under	ADP
ftr-415	2698	23	duress	duress	NOUN
ftr-415	2698	24	,	,	PUNCT
ftr-415	2698	25	then	then	ADV
ftr-415	2698	26	the	the	DET
ftr-415	2698	27	return	return	NOUN
ftr-415	2698	28	is	be	AUX
ftr-415	2698	29	not	not	PART
ftr-415	2698	30	a	a	DET
ftr-415	2698	31	joint	joint	ADJ
ftr-415	2698	32	return	return	NOUN
ftr-415	2698	33	,	,	PUNCT
ftr-415	2698	34	and	and	CCONJ
ftr-415	2698	35	he	he	PRON
ftr-415	2698	36	or	or	CCONJ
ftr-415	2698	37	she	she	PRON
ftr-415	2698	38	is	be	AUX
ftr-415	2698	39	not	not	PART
ftr-415	2698	40	jointly	jointly	ADV
ftr-415	2698	41	and	and	CCONJ
ftr-415	2698	42	severally	severally	ADV
ftr-415	2698	43	liable	liable	ADJ
ftr-415	2698	44	.	.	PUNCT
ftr-415	2699	1	relief	relief	NOUN
ftr-415	2699	2	must	must	AUX
ftr-415	2699	3	be	be	AUX
ftr-415	2699	4	requested	request	VERB
ftr-415	2699	5	within	within	ADP
ftr-415	2699	6	2	2	NUM
ftr-415	2699	7	years	year	NOUN
ftr-415	2699	8	from	from	ADP
ftr-415	2699	9	the	the	DET
ftr-415	2699	10	first	first	ADJ
ftr-415	2699	11	collection	collection	NOUN
ftr-415	2699	12	activity	activity	NOUN
ftr-415	2699	13	,	,	PUNCT
ftr-415	2699	14	but	but	CCONJ
ftr-415	2699	15	not	not	PART
ftr-415	2699	16	before	before	SCONJ
ftr-415	2699	17	the	the	DET
ftr-415	2699	18	taxpayer	taxpayer	NOUN
ftr-415	2699	19	receives	receive	VERB
ftr-415	2699	20	a	a	DET
ftr-415	2699	21	notification	notification	NOUN
ftr-415	2699	22	of	of	ADP
ftr-415	2699	23	an	an	DET
ftr-415	2699	24	audit	audit	NOUN
ftr-415	2699	25	or	or	CCONJ
ftr-415	2699	26	notice	notice	VERB
ftr-415	2699	27	that	that	SCONJ
ftr-415	2699	28	there	there	PRON
ftr-415	2699	29	might	might	AUX
ftr-415	2699	30	be	be	AUX
ftr-415	2699	31	outstanding	outstanding	ADJ
ftr-415	2699	32	liability	liability	NOUN
ftr-415	2699	33	.	.	PUNCT
ftr-415	2700	1	finally	finally	ADV
ftr-415	2700	2	,	,	PUNCT
ftr-415	2700	3	the	the	DET
ftr-415	2700	4	proposed	propose	VERB
ftr-415	2700	5	regulations	regulation	NOUN
ftr-415	2700	6	would	would	AUX
ftr-415	2700	7	provide	provide	VERB
ftr-415	2700	8	that	that	SCONJ
ftr-415	2700	9	the	the	DET
ftr-415	2700	10	nonrequesting	nonrequesting	NOUN
ftr-415	2700	11	spouse	spouse	NOUN
ftr-415	2700	12	must	must	AUX
ftr-415	2700	13	be	be	AUX
ftr-415	2700	14	given	give	VERB
ftr-415	2700	15	notice	notice	NOUN
ftr-415	2700	16	that	that	SCONJ
ftr-415	2700	17	the	the	DET
ftr-415	2700	18	requesting	request	VERB
ftr-415	2700	19	spouse	spouse	NOUN
ftr-415	2700	20	has	have	AUX
ftr-415	2700	21	filed	file	VERB
ftr-415	2700	22	a	a	DET
ftr-415	2700	23	claim	claim	NOUN
ftr-415	2700	24	for	for	ADP
ftr-415	2700	25	relief	relief	NOUN
ftr-415	2700	26	and	and	CCONJ
ftr-415	2700	27	be	be	AUX
ftr-415	2700	28	given	give	VERB
ftr-415	2700	29	an	an	DET
ftr-415	2700	30	opportunity	opportunity	NOUN
ftr-415	2700	31	to	to	PART
ftr-415	2700	32	participate	participate	VERB
ftr-415	2700	33	in	in	ADP
ftr-415	2700	34	the	the	DET
ftr-415	2700	35	proceedings	proceeding	NOUN
ftr-415	2700	36	.	.	PUNCT
ftr-415	2701	1	at	at	ADP
ftr-415	2701	2	the	the	DET
ftr-415	2701	3	request	request	NOUN
ftr-415	2701	4	of	of	ADP
ftr-415	2701	5	one	one	NUM
ftr-415	2701	6	spouse	spouse	NOUN
ftr-415	2701	7	,	,	PUNCT
ftr-415	2701	8	the	the	DET
ftr-415	2701	9	irs	irs	PROPN
ftr-415	2701	10	would	would	AUX
ftr-415	2701	11	omit	omit	VERB
ftr-415	2701	12	from	from	ADP
ftr-415	2701	13	shared	share	VERB
ftr-415	2701	14	documents	document	NOUN
ftr-415	2701	15	information	information	NOUN
ftr-415	2701	16	that	that	PRON
ftr-415	2701	17	would	would	AUX
ftr-415	2701	18	reasonably	reasonably	ADV
ftr-415	2701	19	identify	identify	VERB
ftr-415	2701	20	that	that	DET
ftr-415	2701	21	spouse	spouse	NOUN
ftr-415	2701	22	’s	’s	PART
ftr-415	2701	23	location	location	NOUN
ftr-415	2701	24	.	.	PUNCT
ftr-415	2702	1	a.	a.	NOUN
ftr-415	2702	2	now	now	ADV
ftr-415	2702	3	final	final	ADJ
ftr-415	2702	4	.	.	PUNCT
ftr-415	2703	1	t.d	t.d	PROPN
ftr-415	2703	2	.	.	NOUN
ftr-415	2703	3	9003	9003	NUM
ftr-415	2703	4	,	,	PUNCT
ftr-415	2703	5	relief	relief	NOUN
ftr-415	2703	6	from	from	ADP
ftr-415	2703	7	joint	joint	ADJ
ftr-415	2703	8	and	and	CCONJ
ftr-415	2703	9	several	several	ADJ
ftr-415	2703	10	liability	liability	NOUN
ftr-415	2703	11	,	,	PUNCT
ftr-415	2703	12	67	67	NUM
ftr-415	2703	13	f.r	f.r	NOUN
ftr-415	2703	14	.	.	PROPN
ftr-415	2703	15	47278	47278	NUM
ftr-415	2703	16	(	(	PUNCT
ftr-415	2703	17	7/18/02	7/18/02	NUM
ftr-415	2703	18	)	)	PUNCT
ftr-415	2703	19	.	.	PUNCT
ftr-415	2704	1	the	the	DET
ftr-415	2704	2	final	final	ADJ
ftr-415	2704	3	regulations	regulation	NOUN
ftr-415	2704	4	adopt	adopt	VERB
ftr-415	2704	5	a	a	DET
ftr-415	2704	6	knowledge	knowledge	NOUN
ftr-415	2704	7	standard	standard	NOUN
ftr-415	2704	8	for	for	ADP
ftr-415	2704	9	§	§	PROPN
ftr-415	2704	10	6015(b	6015(b	NOUN
ftr-415	2704	11	)	)	PUNCT
ftr-415	2704	12	relief	relief	NOUN
ftr-415	2704	13	that	that	PRON
ftr-415	2704	14	is	be	AUX
ftr-415	2704	15	consistent	consistent	ADJ
ftr-415	2704	16	with	with	ADP
ftr-415	2704	17	that	that	PRON
ftr-415	2704	18	of	of	ADP
ftr-415	2704	19	former	former	ADJ
ftr-415	2704	20	§	§	PROPN
ftr-415	2704	21	6013(e	6013(e	NOUN
ftr-415	2704	22	)	)	PUNCT
ftr-415	2704	23	.	.	PUNCT
ftr-415	2705	1	the	the	DET
ftr-415	2705	2	regulations	regulation	NOUN
ftr-415	2705	3	clarify	clarify	VERB
ftr-415	2705	4	that	that	SCONJ
ftr-415	2705	5	the	the	DET
ftr-415	2705	6	receipt	receipt	NOUN
ftr-415	2705	7	of	of	ADP
ftr-415	2705	8	property	property	NOUN
ftr-415	2705	9	traceable	traceable	ADJ
ftr-415	2705	10	to	to	ADP
ftr-415	2705	11	items	item	NOUN
ftr-415	2705	12	omitted	omit	VERB
ftr-415	2705	13	by	by	ADP
ftr-415	2705	14	the	the	DET
ftr-415	2705	15	nonrequesting	nonrequesting	NOUN
ftr-415	2705	16	spouse	spouse	NOUN
ftr-415	2705	17	must	must	AUX
ftr-415	2705	18	be	be	AUX
ftr-415	2705	19	beyond	beyond	ADP
ftr-415	2705	20	normal	normal	ADJ
ftr-415	2705	21	support	support	NOUN
ftr-415	2705	22	before	before	SCONJ
ftr-415	2705	23	they	they	PRON
ftr-415	2705	24	are	be	AUX
ftr-415	2705	25	considered	consider	VERB
ftr-415	2705	26	a	a	DET
ftr-415	2705	27	significant	significant	ADJ
ftr-415	2705	28	benefit	benefit	NOUN
ftr-415	2705	29	.	.	PUNCT
ftr-415	2705	30	!	!	PUNCT
ftr-415	2706	1	with	with	ADP
ftr-415	2706	2	respect	respect	NOUN
ftr-415	2706	3	to	to	ADP
ftr-415	2706	4	the	the	DET
ftr-415	2706	5	“	"	PUNCT
ftr-415	2706	6	knowledge	knowledge	NOUN
ftr-415	2706	7	”	"	PUNCT
ftr-415	2706	8	standard	standard	NOUN
ftr-415	2706	9	applicable	applicable	ADJ
ftr-415	2706	10	to	to	ADP
ftr-415	2706	11	erroneous	erroneous	ADJ
ftr-415	2706	12	deductions	deduction	NOUN
ftr-415	2706	13	,	,	PUNCT
ftr-415	2706	14	the	the	DET
ftr-415	2706	15	final	final	ADJ
ftr-415	2706	16	regulations	regulation	NOUN
ftr-415	2706	17	provide	provide	VERB
ftr-415	2706	18	that	that	SCONJ
ftr-415	2706	19	“	"	PUNCT
ftr-415	2706	20	knowledge	knowledge	NOUN
ftr-415	2706	21	of	of	ADP
ftr-415	2706	22	the	the	DET
ftr-415	2706	23	item	item	NOUN
ftr-415	2706	24	means	mean	VERB
ftr-415	2706	25	knowledge	knowledge	NOUN
ftr-415	2706	26	of	of	ADP
ftr-415	2706	27	the	the	DET
ftr-415	2706	28	facts	fact	NOUN
ftr-415	2706	29	that	that	PRON
ftr-415	2706	30	made	make	VERB
ftr-415	2706	31	the	the	DET
ftr-415	2706	32	item	item	NOUN
ftr-415	2706	33	not	not	PART
ftr-415	2706	34	allowable	allowable	ADJ
ftr-415	2706	35	as	as	ADP
ftr-415	2706	36	a	a	DET
ftr-415	2706	37	deduction	deduction	NOUN
ftr-415	2706	38	”	"	PUNCT
ftr-415	2707	1	[	[	X
ftr-415	2707	2	following	follow	VERB
ftr-415	2707	3	king	king	NOUN
ftr-415	2707	4	v.	v.	PROPN
ftr-415	2707	5	commissioner	commissioner	PROPN
ftr-415	2707	6	,	,	PUNCT
ftr-415	2707	7	116	116	NUM
ftr-415	2707	8	t.c	t.c	PROPN
ftr-415	2707	9	.	.	PROPN
ftr-415	2707	10	198	198	NUM
ftr-415	2707	11	(	(	PUNCT
ftr-415	2707	12	2001	2001	NUM
ftr-415	2707	13	)	)	PUNCT
ftr-415	2707	14	]	]	PUNCT
ftr-415	2707	15	.	.	PUNCT
ftr-415	2708	1	the	the	DET
ftr-415	2708	2	final	final	ADJ
ftr-415	2708	3	regulations	regulation	NOUN
ftr-415	2708	4	also	also	ADV
ftr-415	2708	5	negate	negate	VERB
ftr-415	2708	6	application	application	NOUN
ftr-415	2708	7	of	of	ADP
ftr-415	2708	8	the	the	DET
ftr-415	2708	9	actual	actual	ADJ
ftr-415	2708	10	knowledge	knowledge	NOUN
ftr-415	2708	11	limitation	limitation	NOUN
ftr-415	2708	12	on	on	ADP
ftr-415	2708	13	relief	relief	NOUN
ftr-415	2708	14	in	in	ADP
ftr-415	2708	15	certain	certain	ADJ
ftr-415	2708	16	cases	case	NOUN
ftr-415	2708	17	involving	involve	VERB
ftr-415	2708	18	domestic	domestic	ADJ
ftr-415	2708	19	abuse	abuse	NOUN
ftr-415	2708	20	without	without	ADP
ftr-415	2708	21	specific	specific	ADJ
ftr-415	2708	22	duress	duress	NOUN
ftr-415	2708	23	.	.	PUNCT
ftr-415	2709	1	6	6	X
ftr-415	2709	2	.	.	NUM
ftr-415	2709	3	proposed	propose	VERB
ftr-415	2709	4	§	§	PROPN
ftr-415	2709	5	66	66	NUM
ftr-415	2709	6	regulations	regulation	NOUN
ftr-415	2709	7	for	for	ADP
ftr-415	2709	8	m	m	VERB
ftr-415	2709	9	arried	arried	ADJ
ftr-415	2709	10	individuals	individual	NOUN
ftr-415	2709	11	in	in	ADP
ftr-415	2709	12	community	community	NOUN
ftr-415	2709	13	property	property	NOUN
ftr-415	2709	14	states	state	NOUN
ftr-415	2709	15	who	who	PRON
ftr-415	2709	16	do	do	AUX
ftr-415	2709	17	not	not	PART
ftr-415	2709	18	file	file	VERB
ftr-415	2709	19	joint	joint	ADJ
ftr-415	2709	20	returns	return	NOUN
ftr-415	2709	21	.	.	PUNCT
ftr-415	2710	1	reg-115054	reg-115054	PROPN
ftr-415	2710	2	-	-	PUNCT
ftr-415	2710	3	01	01	PROPN
ftr-415	2710	4	,	,	PUNCT
ftr-415	2710	5	treatment	treatment	NOUN
ftr-415	2710	6	of	of	ADP
ftr-415	2710	7	community	community	NOUN
ftr-415	2710	8	income	income	NOUN
ftr-415	2710	9	for	for	ADP
ftr-415	2710	10	certain	certain	ADJ
ftr-415	2710	11	individuals	individual	NOUN
ftr-415	2710	12	not	not	PART
ftr-415	2710	13	filing	file	VERB
ftr-415	2710	14	joint	joint	ADJ
ftr-415	2710	15	2003	2003	NUM
ftr-415	2710	16	]	]	PUNCT
ftr-415	2710	17	recent	recent	ADJ
ftr-415	2710	18	developments	development	NOUN
ftr-415	2710	19	in	in	ADP
ftr-415	2710	20	federal	federal	ADJ
ftr-415	2710	21	income	income	NOUN
ftr-415	2710	22	taxation	taxation	NOUN
ftr-415	2710	23	177	177	NUM
ftr-415	2710	24	returns	return	NOUN
ftr-415	2710	25	,	,	PUNCT
ftr-415	2710	26	67	67	NUM
ftr-415	2710	27	f.r	f.r	NOUN
ftr-415	2710	28	.	.	PROPN
ftr-415	2710	29	2841	2841	NUM
ftr-415	2710	30	(	(	PUNCT
ftr-415	2710	31	1/22/02	1/22/02	NUM
ftr-415	2710	32	)	)	PUNCT
ftr-415	2710	33	.	.	PUNCT
ftr-415	2711	1	the	the	DET
ftr-415	2711	2	irs	irs	PROPN
ftr-415	2711	3	has	have	AUX
ftr-415	2711	4	published	publish	VERB
ftr-415	2711	5	proposed	propose	VERB
ftr-415	2711	6	regulations	regulation	NOUN
ftr-415	2711	7	under	under	ADP
ftr-415	2711	8	§	§	PROPN
ftr-415	2711	9	66	66	NUM
ftr-415	2711	10	,	,	PUNCT
ftr-415	2711	11	relating	relate	VERB
ftr-415	2711	12	to	to	ADP
ftr-415	2711	13	the	the	DET
ftr-415	2711	14	treatment	treatment	NOUN
ftr-415	2711	15	of	of	ADP
ftr-415	2711	16	married	married	ADJ
ftr-415	2711	17	individuals	individual	NOUN
ftr-415	2711	18	in	in	ADP
ftr-415	2711	19	community	community	NOUN
ftr-415	2711	20	property	property	NOUN
ftr-415	2711	21	states	state	NOUN
ftr-415	2711	22	who	who	PRON
ftr-415	2711	23	do	do	AUX
ftr-415	2711	24	not	not	PART
ftr-415	2711	25	file	file	VERB
ftr-415	2711	26	joint	joint	ADJ
ftr-415	2711	27	income	income	NOUN
ftr-415	2711	28	tax	tax	NOUN
ftr-415	2711	29	returns	return	NOUN
ftr-415	2711	30	.	.	PUNCT
ftr-415	2712	1	the	the	DET
ftr-415	2712	2	proposed	propose	VERB
ftr-415	2712	3	regulations	regulation	NOUN
ftr-415	2712	4	deal	deal	VERB
ftr-415	2712	5	primarily	primarily	ADV
ftr-415	2712	6	with	with	ADP
ftr-415	2712	7	issues	issue	NOUN
ftr-415	2712	8	under	under	ADP
ftr-415	2712	9	§	§	PROPN
ftr-415	2712	10	66(c	66(c	NUM
ftr-415	2712	11	)	)	PUNCT
ftr-415	2713	1	[	[	X
ftr-415	2713	2	relief	relief	NOUN
ftr-415	2713	3	from	from	ADP
ftr-415	2713	4	community	community	NOUN
ftr-415	2713	5	property	property	NOUN
ftr-415	2713	6	rules	rule	NOUN
ftr-415	2713	7	]	]	PUNCT
ftr-415	2713	8	.	.	PUNCT
ftr-415	2714	1	7	7	X
ftr-415	2714	2	.	.	X
ftr-415	2714	3	innocent	innocent	ADJ
ftr-415	2714	4	spouse	spouse	NOUN
ftr-415	2714	5	relief	relief	NOUN
ftr-415	2714	6	applies	apply	VERB
ftr-415	2714	7	only	only	ADV
ftr-415	2714	8	to	to	ADP
ftr-415	2714	9	joint	joint	ADJ
ftr-415	2714	10	returns	return	NOUN
ftr-415	2714	11	.	.	PUNCT
ftr-415	2715	1	raymond	raymond	PROPN
ftr-415	2715	2	v.	v.	PROPN
ftr-415	2715	3	commissioner	commissioner	PROPN
ftr-415	2715	4	,	,	PUNCT
ftr-415	2715	5	119	119	NUM
ftr-415	2715	6	t.c	t.c	PROPN
ftr-415	2715	7	.	.	PROPN
ftr-415	2715	8	191	191	NUM
ftr-415	2715	9	(	(	PUNCT
ftr-415	2715	10	10/22/02	10/22/02	PROPN
ftr-415	2715	11	)	)	PUNCT
ftr-415	2715	12	.	.	PUNCT
ftr-415	2716	1	the	the	DET
ftr-415	2716	2	filing	filing	NOUN
ftr-415	2716	3	of	of	ADP
ftr-415	2716	4	a	a	DET
ftr-415	2716	5	joint	joint	ADJ
ftr-415	2716	6	return	return	NOUN
ftr-415	2716	7	is	be	AUX
ftr-415	2716	8	a	a	DET
ftr-415	2716	9	statutory	statutory	ADJ
ftr-415	2716	10	prerequisite	prerequisite	NOUN
ftr-415	2716	11	for	for	ADP
ftr-415	2716	12	relief	relief	NOUN
ftr-415	2716	13	under	under	ADP
ftr-415	2716	14	§	§	PROPN
ftr-415	2716	15	6015(b	6015(b	NOUN
ftr-415	2716	16	)	)	PUNCT
ftr-415	2716	17	and	and	CCONJ
ftr-415	2716	18	(	(	PUNCT
ftr-415	2716	19	c	c	NOUN
ftr-415	2716	20	)	)	PUNCT
ftr-415	2716	21	,	,	PUNCT
ftr-415	2716	22	but	but	CCONJ
ftr-415	2716	23	the	the	DET
ftr-415	2716	24	statute	statute	NOUN
ftr-415	2716	25	is	be	AUX
ftr-415	2716	26	silent	silent	ADJ
ftr-415	2716	27	as	as	ADP
ftr-415	2716	28	to	to	ADP
ftr-415	2716	29	§	§	PROPN
ftr-415	2716	30	6015(f	6015(f	NUM
ftr-415	2716	31	)	)	PUNCT
ftr-415	2716	32	relief	relief	NOUN
ftr-415	2716	33	.	.	PUNCT
ftr-415	2717	1	the	the	DET
ftr-415	2717	2	tax	tax	NOUN
ftr-415	2717	3	court	court	NOUN
ftr-415	2717	4	(	(	PUNCT
ftr-415	2717	5	judge	judge	PROPN
ftr-415	2717	6	vasquez	vasquez	PROPN
ftr-415	2717	7	)	)	PUNCT
ftr-415	2717	8	held	hold	VERB
ftr-415	2717	9	that	that	SCONJ
ftr-415	2717	10	a	a	DET
ftr-415	2717	11	taxpayer	taxpayer	NOUN
ftr-415	2717	12	who	who	PRON
ftr-415	2717	13	did	do	AUX
ftr-415	2717	14	not	not	PART
ftr-415	2717	15	file	file	VERB
ftr-415	2717	16	a	a	DET
ftr-415	2717	17	joint	joint	ADJ
ftr-415	2717	18	return	return	NOUN
ftr-415	2717	19	is	be	AUX
ftr-415	2717	20	not	not	PART
ftr-415	2717	21	entitled	entitle	VERB
ftr-415	2717	22	to	to	ADP
ftr-415	2717	23	relief	relief	NOUN
ftr-415	2717	24	under	under	ADP
ftr-415	2717	25	the	the	DET
ftr-415	2717	26	equitable	equitable	ADJ
ftr-415	2717	27	relief	relief	NOUN
ftr-415	2717	28	provisions	provision	NOUN
ftr-415	2717	29	of	of	ADP
ftr-415	2717	30	§	§	PROPN
ftr-415	2717	31	6015(f	6015(f	NUM
ftr-415	2717	32	)	)	PUNCT
ftr-415	2717	33	because	because	SCONJ
ftr-415	2717	34	the	the	DET
ftr-415	2717	35	conference	conference	NOUN
ftr-415	2717	36	report	report	NOUN
ftr-415	2717	37	states	state	VERB
ftr-415	2717	38	that	that	SCONJ
ftr-415	2717	39	relief	relief	NOUN
ftr-415	2717	40	is	be	AUX
ftr-415	2717	41	to	to	PART
ftr-415	2717	42	be	be	AUX
ftr-415	2717	43	granted	grant	VERB
ftr-415	2717	44	where	where	SCONJ
ftr-415	2717	45	“	"	PUNCT
ftr-415	2717	46	it	it	PRON
ftr-415	2717	47	is	be	AUX
ftr-415	2717	48	inequitable	inequitable	ADJ
ftr-415	2717	49	to	to	PART
ftr-415	2717	50	hold	hold	VERB
ftr-415	2717	51	an	an	DET
ftr-415	2717	52	individual	individual	ADJ
ftr-415	2717	53	liable	liable	ADJ
ftr-415	2717	54	for	for	ADP
ftr-415	2717	55	all	all	PRON
ftr-415	2717	56	or	or	CCONJ
ftr-415	2717	57	part	part	NOUN
ftr-415	2717	58	of	of	ADP
ftr-415	2717	59	any	any	DET
ftr-415	2717	60	unpaid	unpaid	ADJ
ftr-415	2717	61	tax	tax	NOUN
ftr-415	2717	62	or	or	CCONJ
ftr-415	2717	63	deficiency	deficiency	NOUN
ftr-415	2717	64	arising	arise	VERB
ftr-415	2717	65	from	from	ADP
ftr-415	2717	66	a	a	DET
ftr-415	2717	67	joint	joint	ADJ
ftr-415	2717	68	return	return	NOUN
ftr-415	2717	69	.	.	PUNCT
ftr-415	2717	70	”	"	PUNCT
ftr-415	2718	1	relief	relief	NOUN
ftr-415	2718	2	was	be	AUX
ftr-415	2718	3	unavailable	unavailable	ADJ
ftr-415	2718	4	to	to	ADP
ftr-415	2718	5	the	the	DET
ftr-415	2718	6	taxpayer	taxpayer	NOUN
ftr-415	2718	7	,	,	PUNCT
ftr-415	2718	8	who	who	PRON
ftr-415	2718	9	claimed	claim	VERB
ftr-415	2718	10	that	that	SCONJ
ftr-415	2718	11	the	the	DET
ftr-415	2718	12	income	income	NOUN
ftr-415	2718	13	reported	report	VERB
ftr-415	2718	14	on	on	ADP
ftr-415	2718	15	her	her	PRON
ftr-415	2718	16	“	"	PUNCT
ftr-415	2718	17	married	married	ADJ
ftr-415	2718	18	filing	file	VERB
ftr-415	2718	19	separately	separately	ADV
ftr-415	2718	20	return	return	NOUN
ftr-415	2718	21	”	"	PUNCT
ftr-415	2718	22	was	be	AUX
ftr-415	2718	23	not	not	PART
ftr-415	2718	24	hers	hers	PRON
ftr-415	2718	25	and	and	CCONJ
ftr-415	2718	26	that	that	SCONJ
ftr-415	2718	27	she	she	PRON
ftr-415	2718	28	had	have	AUX
ftr-415	2718	29	not	not	PART
ftr-415	2718	30	filled	fill	VERB
ftr-415	2718	31	it	it	PRON
ftr-415	2718	32	out	out	ADP
ftr-415	2718	33	,	,	PUNCT
ftr-415	2718	34	but	but	CCONJ
ftr-415	2718	35	had	have	AUX
ftr-415	2718	36	signed	sign	VERB
ftr-415	2718	37	a	a	DET
ftr-415	2718	38	blank	blank	ADJ
ftr-415	2718	39	return	return	NOUN
ftr-415	2718	40	.	.	PUNCT
ftr-415	2719	1	8	8	X
ftr-415	2719	2	.	.	X
ftr-415	2720	1	did	do	AUX
ftr-415	2720	2	a	a	DET
ftr-415	2720	3	procedural	procedural	ADJ
ftr-415	2720	4	detail	detail	NOUN
ftr-415	2720	5	slip	slip	NOUN
ftr-415	2720	6	through	through	ADP
ftr-415	2720	7	the	the	DET
ftr-415	2720	8	statutory	statutory	ADJ
ftr-415	2720	9	cracks	crack	NOUN
ftr-415	2720	10	?	?	PUNCT
ftr-415	2721	1	maier	maier	PROPN
ftr-415	2721	2	v.	v.	PROPN
ftr-415	2721	3	commissioner	commissioner	PROPN
ftr-415	2721	4	,	,	PUNCT
ftr-415	2721	5	119	119	NUM
ftr-415	2721	6	t.c	t.c	PROPN
ftr-415	2721	7	.	.	PROPN
ftr-415	2722	1	267	267	NUM
ftr-415	2722	2	(	(	PUNCT
ftr-415	2722	3	11/20/02	11/20/02	PROPN
ftr-415	2722	4	)	)	PUNCT
ftr-415	2722	5	.	.	PUNCT
ftr-415	2723	1	when	when	SCONJ
ftr-415	2723	2	one	one	NUM
ftr-415	2723	3	spouse	spouse	NOUN
ftr-415	2723	4	requests	request	VERB
ftr-415	2723	5	innocent	innocent	ADJ
ftr-415	2723	6	spouse	spouse	NOUN
ftr-415	2723	7	relief	relief	NOUN
ftr-415	2723	8	from	from	ADP
ftr-415	2723	9	the	the	DET
ftr-415	2723	10	irs	irs	PROPN
ftr-415	2723	11	,	,	PUNCT
ftr-415	2723	12	§	§	NOUN
ftr-415	2723	13	6015(h)(2	6015(h)(2	NOUN
ftr-415	2723	14	)	)	PUNCT
ftr-415	2723	15	assures	assure	VERB
ftr-415	2723	16	the	the	DET
ftr-415	2723	17	other	other	ADJ
ftr-415	2723	18	spouse	spouse	NOUN
ftr-415	2723	19	a	a	DET
ftr-415	2723	20	right	right	NOUN
ftr-415	2723	21	to	to	PART
ftr-415	2723	22	participate	participate	VERB
ftr-415	2723	23	in	in	ADP
ftr-415	2723	24	the	the	DET
ftr-415	2723	25	process	process	NOUN
ftr-415	2723	26	[	[	X
ftr-415	2723	27	although	although	SCONJ
ftr-415	2723	28	it	it	PRON
ftr-415	2723	29	does	do	AUX
ftr-415	2723	30	not	not	PART
ftr-415	2723	31	guarantee	guarantee	VERB
ftr-415	2723	32	a	a	DET
ftr-415	2723	33	personal	personal	ADJ
ftr-415	2723	34	appearance	appearance	NOUN
ftr-415	2723	35	]	]	PUNCT
ftr-415	2723	36	.	.	PUNCT
ftr-415	2724	1	if	if	SCONJ
ftr-415	2724	2	a	a	DET
ftr-415	2724	3	requesting	request	VERB
ftr-415	2724	4	spouse	spouse	NOUN
ftr-415	2724	5	seeks	seek	VERB
ftr-415	2724	6	tax	tax	NOUN
ftr-415	2724	7	court	court	NOUN
ftr-415	2724	8	review	review	NOUN
ftr-415	2724	9	of	of	ADP
ftr-415	2724	10	a	a	DET
ftr-415	2724	11	denial	denial	NOUN
ftr-415	2724	12	of	of	ADP
ftr-415	2724	13	innocent	innocent	ADJ
ftr-415	2724	14	spouse	spouse	NOUN
ftr-415	2724	15	relief	relief	NOUN
ftr-415	2724	16	in	in	ADP
ftr-415	2724	17	a	a	DET
ftr-415	2724	18	proceeding	proceeding	NOUN
ftr-415	2724	19	to	to	PART
ftr-415	2724	20	which	which	PRON
ftr-415	2724	21	the	the	DET
ftr-415	2724	22	other	other	ADJ
ftr-415	2724	23	spouse	spouse	NOUN
ftr-415	2724	24	is	be	AUX
ftr-415	2724	25	not	not	PART
ftr-415	2724	26	already	already	ADV
ftr-415	2724	27	a	a	DET
ftr-415	2724	28	party	party	NOUN
ftr-415	2724	29	,	,	PUNCT
ftr-415	2724	30	§	§	PROPN
ftr-415	2724	31	6015(e)(4	6015(e)(4	NOUN
ftr-415	2724	32	)	)	PUNCT
ftr-415	2724	33	provides	provide	VERB
ftr-415	2724	34	the	the	DET
ftr-415	2724	35	nonrequesting	nonrequesting	NOUN
ftr-415	2724	36	spouse	spouse	NOUN
ftr-415	2724	37	the	the	DET
ftr-415	2724	38	right	right	NOUN
ftr-415	2724	39	to	to	PART
ftr-415	2724	40	intervene	intervene	VERB
ftr-415	2724	41	.	.	PUNCT
ftr-415	2725	1	but	but	CCONJ
ftr-415	2725	2	if	if	SCONJ
ftr-415	2725	3	the	the	DET
ftr-415	2725	4	irs	irs	PROPN
ftr-415	2725	5	administratively	administratively	ADV
ftr-415	2725	6	grants	grant	VERB
ftr-415	2725	7	the	the	DET
ftr-415	2725	8	requesting	request	VERB
ftr-415	2725	9	spouse	spouse	NOUN
ftr-415	2725	10	innocent	innocent	ADJ
ftr-415	2725	11	spouse	spouse	NOUN
ftr-415	2725	12	relief	relief	NOUN
ftr-415	2725	13	,	,	PUNCT
ftr-415	2725	14	according	accord	VERB
ftr-415	2725	15	to	to	ADP
ftr-415	2725	16	the	the	DET
ftr-415	2725	17	tax	tax	NOUN
ftr-415	2725	18	court	court	NOUN
ftr-415	2726	1	[	[	X
ftr-415	2726	2	judge	judge	NOUN
ftr-415	2726	3	panuthos	panuthos	PROPN
ftr-415	2726	4	]	]	PUNCT
ftr-415	2726	5	,	,	PUNCT
ftr-415	2726	6	the	the	DET
ftr-415	2726	7	nonrequesting	nonrequesting	NOUN
ftr-415	2726	8	spouse	spouse	NOUN
ftr-415	2726	9	has	have	VERB
ftr-415	2726	10	no	no	DET
ftr-415	2726	11	independent	independent	ADJ
ftr-415	2726	12	right	right	NOUN
ftr-415	2726	13	to	to	PART
ftr-415	2726	14	petition	petition	VERB
ftr-415	2726	15	the	the	DET
ftr-415	2726	16	tax	tax	NOUN
ftr-415	2726	17	court	court	NOUN
ftr-415	2726	18	to	to	PART
ftr-415	2726	19	review	review	VERB
ftr-415	2726	20	the	the	DET
ftr-415	2726	21	administrative	administrative	ADJ
ftr-415	2726	22	grant	grant	NOUN
ftr-415	2726	23	of	of	ADP
ftr-415	2726	24	relief	relief	NOUN
ftr-415	2726	25	to	to	ADP
ftr-415	2726	26	the	the	DET
ftr-415	2726	27	requesting	request	VERB
ftr-415	2726	28	spouse	spouse	NOUN
ftr-415	2726	29	.	.	PUNCT
ftr-415	2727	1	h.	h.	PROPN
ftr-415	2727	2	miscellaneous	miscellaneous	ADJ
ftr-415	2727	3	1	1	NUM
ftr-415	2727	4	.	.	PUNCT
ftr-415	2728	1	the	the	DET
ftr-415	2728	2	victims	victim	NOUN
ftr-415	2728	3	of	of	ADP
ftr-415	2728	4	terrorism	terrorism	NOUN
ftr-415	2728	5	tax	tax	NOUN
ftr-415	2728	6	relief	relief	NOUN
ftr-415	2728	7	act	act	NOUN
ftr-415	2728	8	of	of	ADP
ftr-415	2728	9	2001	2001	NUM
ftr-415	2728	10	,	,	PUNCT
ftr-415	2728	11	pub	pub	NOUN
ftr-415	2728	12	.	.	PUNCT
ftr-415	2729	1	l.	l.	PROPN
ftr-415	2729	2	107	107	PROPN
ftr-415	2729	3	-	-	SYM
ftr-415	2729	4	134	134	NUM
ftr-415	2729	5	,	,	PUNCT
ftr-415	2729	6	115	115	NUM
ftr-415	2729	7	stat	stat	NOUN
ftr-415	2729	8	.	.	PUNCT
ftr-415	2730	1	2427	2427	NUM
ftr-415	2730	2	(	(	PUNCT
ftr-415	2730	3	1/23/02	1/23/02	NUM
ftr-415	2730	4	)	)	PUNCT
ftr-415	2730	5	,	,	PUNCT
ftr-415	2730	6	provides	provide	VERB
ftr-415	2730	7	tax	tax	NOUN
ftr-415	2730	8	relief	relief	NOUN
ftr-415	2730	9	for	for	ADP
ftr-415	2730	10	those	those	PRON
ftr-415	2730	11	who	who	PRON
ftr-415	2730	12	died	die	VERB
ftr-415	2730	13	or	or	CCONJ
ftr-415	2730	14	were	be	AUX
ftr-415	2730	15	injured	injure	VERB
ftr-415	2730	16	in	in	ADP
ftr-415	2730	17	the	the	DET
ftr-415	2730	18	terrorist	terrorist	ADJ
ftr-415	2730	19	attacks	attack	NOUN
ftr-415	2730	20	on	on	ADP
ftr-415	2730	21	9/11/01	9/11/01	NUM
ftr-415	2730	22	,	,	PUNCT
ftr-415	2730	23	the	the	DET
ftr-415	2730	24	oklahoma	oklahoma	PROPN
ftr-415	2730	25	city	city	PROPN
ftr-415	2730	26	bombing	bombing	NOUN
ftr-415	2730	27	in	in	ADP
ftr-415	2730	28	1995	1995	NUM
ftr-415	2730	29	,	,	PUNCT
ftr-415	2730	30	and	and	CCONJ
ftr-415	2730	31	bioterrorism	bioterrorism	NOUN
ftr-415	2730	32	attacks	attack	NOUN
ftr-415	2730	33	involving	involve	VERB
ftr-415	2730	34	anthrax	anthrax	NOUN
ftr-415	2730	35	on	on	ADP
ftr-415	2730	36	or	or	CCONJ
ftr-415	2730	37	after	after	ADP
ftr-415	2730	38	9/11/01	9/11/01	NUM
ftr-415	2730	39	and	and	CCONJ
ftr-415	2730	40	before	before	ADP
ftr-415	2730	41	1/1/02	1/1/02	NUM
ftr-415	2730	42	.	.	PUNCT
ftr-415	2730	43	!	!	PUNCT
ftr-415	2731	1	the	the	DET
ftr-415	2731	2	act	act	NOUN
ftr-415	2731	3	waives	waive	VERB
ftr-415	2731	4	income	income	NOUN
ftr-415	2731	5	taxes	taxis	NOUN
ftr-415	2731	6	for	for	ADP
ftr-415	2731	7	the	the	DET
ftr-415	2731	8	year	year	NOUN
ftr-415	2731	9	of	of	ADP
ftr-415	2731	10	death	death	NOUN
ftr-415	2731	11	and	and	CCONJ
ftr-415	2731	12	the	the	DET
ftr-415	2731	13	prior	prior	ADJ
ftr-415	2731	14	year	year	NOUN
ftr-415	2731	15	and	and	CCONJ
ftr-415	2731	16	provides	provide	VERB
ftr-415	2731	17	a	a	DET
ftr-415	2731	18	minimum	minimum	ADJ
ftr-415	2731	19	benefit	benefit	NOUN
ftr-415	2731	20	of	of	ADP
ftr-415	2731	21	$	$	SYM
ftr-415	2731	22	10,000	10,000	NUM
ftr-415	2731	23	to	to	ADP
ftr-415	2731	24	each	each	DET
ftr-415	2731	25	victim	victim	NOUN
ftr-415	2731	26	.	.	PUNCT
ftr-415	2732	1	it	it	PRON
ftr-415	2732	2	shields	shield	VERB
ftr-415	2732	3	the	the	DET
ftr-415	2732	4	first	first	ADJ
ftr-415	2732	5	$	$	SYM
ftr-415	2732	6	8.5	8.5	NUM
ftr-415	2732	7	million	million	NUM
ftr-415	2732	8	in	in	ADP
ftr-415	2732	9	assets	asset	NOUN
ftr-415	2732	10	from	from	ADP
ftr-415	2732	11	federal	federal	ADJ
ftr-415	2732	12	estate	estate	NOUN
ftr-415	2732	13	tax	tax	NOUN
ftr-415	2732	14	and	and	CCONJ
ftr-415	2732	15	provides	provide	VERB
ftr-415	2732	16	tax	tax	NOUN
ftr-415	2732	17	-	-	PUNCT
ftr-415	2732	18	free	free	ADJ
ftr-415	2732	19	treatment	treatment	NOUN
ftr-415	2732	20	of	of	ADP
ftr-415	2732	21	death	death	NOUN
ftr-415	2732	22	benefits	benefit	NOUN
ftr-415	2732	23	paid	pay	VERB
ftr-415	2732	24	by	by	ADP
ftr-415	2732	25	an	an	DET
ftr-415	2732	26	employer	employer	NOUN
ftr-415	2732	27	.	.	PUNCT
ftr-415	2732	28	!	!	PUNCT
ftr-415	2733	1	it	it	PRON
ftr-415	2733	2	clarifies	clarify	VERB
ftr-415	2733	3	that	that	SCONJ
ftr-415	2733	4	payments	payment	NOUN
ftr-415	2733	5	made	make	VERB
ftr-415	2733	6	by	by	ADP
ftr-415	2733	7	charities	charity	NOUN
ftr-415	2733	8	are	be	AUX
ftr-415	2733	9	for	for	ADP
ftr-415	2733	10	an	an	DET
ftr-415	2733	11	exempt	exempt	ADJ
ftr-415	2733	12	purpose	purpose	NOUN
ftr-415	2733	13	,	,	PUNCT
ftr-415	2733	14	even	even	ADV
ftr-415	2733	15	if	if	SCONJ
ftr-415	2733	16	made	make	VERB
ftr-415	2733	17	without	without	ADP
ftr-415	2733	18	demonstration	demonstration	NOUN
ftr-415	2733	19	of	of	ADP
ftr-415	2733	20	financial	financial	ADJ
ftr-415	2733	21	need	need	NOUN
ftr-415	2733	22	,	,	PUNCT
ftr-415	2733	23	if	if	SCONJ
ftr-415	2733	24	made	make	VERB
ftr-415	2733	25	in	in	ADP
ftr-415	2733	26	good	good	ADJ
ftr-415	2733	27	faith	faith	NOUN
ftr-415	2733	28	under	under	ADP
ftr-415	2733	29	an	an	DET
ftr-415	2733	30	objective	objective	ADJ
ftr-415	2733	31	formula	formula	NOUN
ftr-415	2733	32	consistently	consistently	ADV
ftr-415	2733	33	applied	apply	VERB
ftr-415	2733	34	.	.	PUNCT
ftr-415	2733	35	!	!	PUNCT
ftr-415	2734	1	it	it	PRON
ftr-415	2734	2	imposes	impose	VERB
ftr-415	2734	3	a	a	DET
ftr-415	2734	4	40	40	NUM
ftr-415	2734	5	percent	percent	NOUN
ftr-415	2734	6	excise	excise	NOUN
ftr-415	2734	7	tax	tax	NOUN
ftr-415	2734	8	on	on	ADP
ftr-415	2734	9	persons	person	NOUN
ftr-415	2734	10	who	who	PRON
ftr-415	2734	11	acquire	acquire	VERB
ftr-415	2734	12	structured	structured	ADJ
ftr-415	2734	13	settlements	settlement	NOUN
ftr-415	2734	14	for	for	ADP
ftr-415	2734	15	a	a	DET
ftr-415	2734	16	lump	lump	NOUN
ftr-415	2734	17	sum	sum	NOUN
ftr-415	2734	18	unless	unless	SCONJ
ftr-415	2734	19	the	the	DET
ftr-415	2734	20	transaction	transaction	NOUN
ftr-415	2734	21	is	be	AUX
ftr-415	2734	22	approved	approve	VERB
ftr-415	2734	23	by	by	ADP
ftr-415	2734	24	a	a	DET
ftr-415	2734	25	court	court	NOUN
ftr-415	2734	26	as	as	ADP
ftr-415	2734	27	being	be	AUX
ftr-415	2734	28	in	in	ADP
ftr-415	2734	29	the	the	DET
ftr-415	2734	30	victim	victim	NOUN
ftr-415	2734	31	’s	’s	PART
ftr-415	2734	32	best	good	ADJ
ftr-415	2734	33	interest	interest	NOUN
ftr-415	2734	34	.	.	PUNCT
ftr-415	2734	35	!	!	PUNCT
ftr-415	2735	1	it	it	PRON
ftr-415	2735	2	exempts	exempt	VERB
ftr-415	2735	3	from	from	ADP
ftr-415	2735	4	gross	gross	ADJ
ftr-415	2735	5	income	income	NOUN
ftr-415	2735	6	disaster	disaster	NOUN
ftr-415	2735	7	relief	relief	NOUN
ftr-415	2735	8	payments	payment	NOUN
ftr-415	2735	9	received	receive	VERB
ftr-415	2735	10	from	from	ADP
ftr-415	2735	11	airlines	airline	NOUN
ftr-415	2735	12	and	and	CCONJ
ftr-415	2735	13	certain	certain	ADJ
ftr-415	2735	14	other	other	ADJ
ftr-415	2735	15	“	"	PUNCT
ftr-415	2735	16	qualified	qualified	ADJ
ftr-415	2735	17	payments	payment	NOUN
ftr-415	2735	18	”	"	PUNCT
ftr-415	2735	19	received	receive	VERB
ftr-415	2735	20	by	by	ADP
ftr-415	2735	21	individuals	individual	NOUN
ftr-415	2735	22	in	in	ADP
ftr-415	2735	23	a	a	DET
ftr-415	2735	24	“	"	PUNCT
ftr-415	2735	25	qualified	qualified	ADJ
ftr-415	2735	26	disaster	disaster	NOUN
ftr-415	2735	27	.	.	PUNCT
ftr-415	2735	28	”	"	PUNCT
ftr-415	2735	29	!	!	PUNCT
ftr-415	2736	1	it	it	PRON
ftr-415	2736	2	also	also	ADV
ftr-415	2736	3	clarifies	clarify	VERB
ftr-415	2736	4	that	that	SCONJ
ftr-415	2736	5	the	the	DET
ftr-415	2736	6	secretary	secretary	NOUN
ftr-415	2736	7	has	have	VERB
ftr-415	2736	8	the	the	DET
ftr-415	2736	9	authority	authority	NOUN
ftr-415	2736	10	to	to	PART
ftr-415	2736	11	disregard	disregard	VERB
ftr-415	2736	12	for	for	ADP
ftr-415	2736	13	up	up	ADP
ftr-415	2736	14	to	to	PART
ftr-415	2736	15	one	one	NUM
ftr-415	2736	16	year	year	NOUN
ftr-415	2736	17	some	some	DET
ftr-415	2736	18	code	code	NOUN
ftr-415	2736	19	provisions	provision	NOUN
ftr-415	2736	20	by	by	ADP
ftr-415	2736	21	reason	reason	NOUN
ftr-415	2736	22	of	of	ADP
ftr-415	2736	23	presidentially	presidentially	ADV
ftr-415	2736	24	declared	declare	VERB
ftr-415	2736	25	disaster	disaster	NOUN
ftr-415	2736	26	or	or	CCONJ
ftr-415	2736	27	terrorist	terrorist	ADJ
ftr-415	2736	28	or	or	CCONJ
ftr-415	2736	29	military	military	ADJ
ftr-415	2736	30	actions	action	NOUN
ftr-415	2736	31	.	.	PUNCT
ftr-415	2737	1	178	178	NUM
ftr-415	2737	2	florida	florida	PROPN
ftr-415	2737	3	tax	tax	NOUN
ftr-415	2737	4	review	review	NOUN
ftr-415	2738	1	[	[	X
ftr-415	2738	2	vol.6	vol.6	X
ftr-415	2738	3	:	:	PUNCT
ftr-415	2738	4	si	si	X
ftr-415	2738	5	!	!	PUNCT
ftr-415	2739	1	it	it	PRON
ftr-415	2739	2	also	also	ADV
ftr-415	2739	3	broadens	broaden	VERB
ftr-415	2739	4	§	§	PROPN
ftr-415	2739	5	6103	6103	NUM
ftr-415	2739	6	to	to	PART
ftr-415	2739	7	permit	permit	VERB
ftr-415	2739	8	the	the	DET
ftr-415	2739	9	treasury	treasury	PROPN
ftr-415	2739	10	department	department	PROPN
ftr-415	2739	11	to	to	PART
ftr-415	2739	12	share	share	VERB
ftr-415	2739	13	return	return	VERB
ftr-415	2739	14	information	information	NOUN
ftr-415	2739	15	with	with	ADP
ftr-415	2739	16	federal	federal	ADJ
ftr-415	2739	17	law	law	NOUN
ftr-415	2739	18	enforcement	enforcement	NOUN
ftr-415	2739	19	and	and	CCONJ
ftr-415	2739	20	intelligence	intelligence	NOUN
ftr-415	2739	21	agencies	agency	NOUN
ftr-415	2739	22	engaged	engage	VERB
ftr-415	2739	23	in	in	ADP
ftr-415	2739	24	terrorist	terrorist	ADJ
ftr-415	2739	25	investigations	investigation	NOUN
ftr-415	2739	26	.	.	PUNCT
ftr-415	2740	1	2	2	X
ftr-415	2740	2	.	.	X
ftr-415	2740	3	notice	notice	VERB
ftr-415	2740	4	2002	2002	NUM
ftr-415	2740	5	-	-	SYM
ftr-415	2740	6	60	60	NUM
ftr-415	2740	7	,	,	PUNCT
ftr-415	2740	8	2002	2002	NUM
ftr-415	2740	9	-	-	SYM
ftr-415	2740	10	36	36	NUM
ftr-415	2740	11	i.r.b	i.r.b	NOUN
ftr-415	2740	12	.	.	PUNCT
ftr-415	2741	1	482	482	NUM
ftr-415	2741	2	(	(	PUNCT
ftr-415	2741	3	9/9/02	9/9/02	NUM
ftr-415	2741	4	)	)	PUNCT
ftr-415	2741	5	.	.	PUNCT
ftr-415	2742	1	this	this	DET
ftr-415	2742	2	notice	notice	NOUN
ftr-415	2742	3	provides	provide	VERB
ftr-415	2742	4	relief	relief	NOUN
ftr-415	2742	5	under	under	ADP
ftr-415	2742	6	the	the	DET
ftr-415	2742	7	§	§	PROPN
ftr-415	2742	8	121(c	121(c	PROPN
ftr-415	2742	9	)	)	PUNCT
ftr-415	2742	10	reduced	reduce	VERB
ftr-415	2742	11	maximum	maximum	ADJ
ftr-415	2742	12	exclusion	exclusion	NOUN
ftr-415	2742	13	of	of	ADP
ftr-415	2742	14	gain	gain	NOUN
ftr-415	2742	15	provision	provision	NOUN
ftr-415	2742	16	for	for	ADP
ftr-415	2742	17	taxpayers	taxpayer	NOUN
ftr-415	2742	18	who	who	PRON
ftr-415	2742	19	have	have	AUX
ftr-415	2742	20	not	not	PART
ftr-415	2742	21	owned	own	VERB
ftr-415	2742	22	and	and	CCONJ
ftr-415	2742	23	used	use	VERB
ftr-415	2742	24	their	their	PRON
ftr-415	2742	25	principal	principal	ADJ
ftr-415	2742	26	residence	residence	NOUN
ftr-415	2742	27	for	for	ADP
ftr-415	2742	28	2	2	NUM
ftr-415	2742	29	years	year	NOUN
ftr-415	2742	30	prior	prior	ADV
ftr-415	2742	31	to	to	ADP
ftr-415	2742	32	sale	sale	NOUN
ftr-415	2742	33	or	or	CCONJ
ftr-415	2742	34	exchange	exchange	NOUN
ftr-415	2742	35	,	,	PUNCT
ftr-415	2742	36	but	but	CCONJ
ftr-415	2742	37	were	be	AUX
ftr-415	2742	38	affected	affect	VERB
ftr-415	2742	39	by	by	ADP
ftr-415	2742	40	the	the	DET
ftr-415	2742	41	9/11/01	9/11/01	NUM
ftr-415	2742	42	terrorist	terrorist	ADJ
ftr-415	2742	43	attacks	attack	NOUN
ftr-415	2742	44	.	.	PUNCT
ftr-415	2743	1	3	3	X
ftr-415	2743	2	.	.	X
ftr-415	2743	3	can	can	AUX
ftr-415	2743	4	you	you	PRON
ftr-415	2743	5	believe	believe	VERB
ftr-415	2743	6	it	it	PRON
ftr-415	2743	7	?	?	PUNCT
ftr-415	2744	1	the	the	DET
ftr-415	2744	2	taxpayer	taxpayer	NOUN
ftr-415	2744	3	complained	complain	VERB
ftr-415	2744	4	that	that	SCONJ
ftr-415	2744	5	the	the	DET
ftr-415	2744	6	irs	irs	PROPN
ftr-415	2744	7	did	do	AUX
ftr-415	2744	8	n’t	not	PART
ftr-415	2744	9	hound	hound	VERB
ftr-415	2744	10	her	she	PRON
ftr-415	2744	11	enough	enough	ADV
ftr-415	2744	12	for	for	ADP
ftr-415	2744	13	payment	payment	NOUN
ftr-415	2744	14	!	!	PUNCT
ftr-415	2745	1	smith	smith	PROPN
ftr-415	2745	2	v.	v.	PROPN
ftr-415	2745	3	commissioner	commissioner	PROPN
ftr-415	2745	4	,	,	PUNCT
ftr-415	2745	5	t.c	t.c	PROPN
ftr-415	2745	6	.	.	PROPN
ftr-415	2745	7	memo	memo	NOUN
ftr-415	2745	8	.	.	PUNCT
ftr-415	2746	1	2002	2002	NUM
ftr-415	2746	2	-	-	SYM
ftr-415	2746	3	1	1	NUM
ftr-415	2746	4	(	(	PUNCT
ftr-415	2746	5	1/02/02	1/02/02	NUM
ftr-415	2746	6	)	)	PUNCT
ftr-415	2746	7	.	.	PUNCT
ftr-415	2747	1	judge	judge	PROPN
ftr-415	2747	2	thornton	thornton	PROPN
ftr-415	2747	3	refused	refuse	VERB
ftr-415	2747	4	to	to	PART
ftr-415	2747	5	abate	abate	VERB
ftr-415	2747	6	interest	interest	NOUN
ftr-415	2747	7	on	on	ADP
ftr-415	2747	8	the	the	DET
ftr-415	2747	9	taxpayer	taxpayer	NOUN
ftr-415	2747	10	’s	’s	PART
ftr-415	2747	11	deficiency	deficiency	NOUN
ftr-415	2747	12	even	even	ADV
ftr-415	2747	13	though	though	SCONJ
ftr-415	2747	14	the	the	DET
ftr-415	2747	15	taxpayer	taxpayer	NOUN
ftr-415	2747	16	offered	offer	VERB
ftr-415	2747	17	the	the	DET
ftr-415	2747	18	novel	novel	ADJ
ftr-415	2747	19	argument	argument	NOUN
ftr-415	2747	20	that	that	SCONJ
ftr-415	2747	21	the	the	DET
ftr-415	2747	22	reason	reason	NOUN
ftr-415	2747	23	that	that	PRON
ftr-415	2747	24	she	she	PRON
ftr-415	2747	25	did	do	AUX
ftr-415	2747	26	not	not	PART
ftr-415	2747	27	pay	pay	VERB
ftr-415	2747	28	the	the	DET
ftr-415	2747	29	deficiency	deficiency	NOUN
ftr-415	2747	30	in	in	ADP
ftr-415	2747	31	a	a	DET
ftr-415	2747	32	timely	timely	ADJ
ftr-415	2747	33	manner	manner	NOUN
ftr-415	2747	34	was	be	AUX
ftr-415	2747	35	that	that	SCONJ
ftr-415	2747	36	the	the	DET
ftr-415	2747	37	irs	irs	PROPN
ftr-415	2747	38	failed	fail	VERB
ftr-415	2747	39	to	to	PART
ftr-415	2747	40	“	"	PUNCT
ftr-415	2747	41	hound	hound	VERB
ftr-415	2747	42	her	she	PRON
ftr-415	2747	43	enough	enough	ADV
ftr-415	2747	44	.	.	PUNCT
ftr-415	2747	45	”	"	PUNCT
ftr-415	2748	1	4	4	NUM
ftr-415	2748	2	.	.	PUNCT
ftr-415	2749	1	the	the	DET
ftr-415	2749	2	commissioner	commissioner	NOUN
ftr-415	2749	3	gets	get	VERB
ftr-415	2749	4	a	a	DET
ftr-415	2749	5	second	second	ADJ
ftr-415	2749	6	bite	bite	NOUN
ftr-415	2749	7	at	at	ADP
ftr-415	2749	8	the	the	DET
ftr-415	2749	9	apple	apple	NOUN
ftr-415	2749	10	.	.	PUNCT
ftr-415	2750	1	hambrick	hambrick	PROPN
ftr-415	2750	2	v.	v.	PROPN
ftr-415	2750	3	commissioner	commissioner	PROPN
ftr-415	2750	4	,	,	PUNCT
ftr-415	2750	5	118	118	NUM
ftr-415	2750	6	t.c	t.c	PROPN
ftr-415	2750	7	.	.	PROPN
ftr-415	2751	1	348	348	NUM
ftr-415	2751	2	(	(	PUNCT
ftr-415	2751	3	4/22/02	4/22/02	NUM
ftr-415	2751	4	)	)	PUNCT
ftr-415	2751	5	.	.	PUNCT
ftr-415	2752	1	the	the	DET
ftr-415	2752	2	commissioner	commissioner	NOUN
ftr-415	2752	3	had	have	AUX
ftr-415	2752	4	filed	file	VERB
ftr-415	2752	5	uncontested	uncontested	ADJ
ftr-415	2752	6	proofs	proof	NOUN
ftr-415	2752	7	of	of	ADP
ftr-415	2752	8	claim	claim	NOUN
ftr-415	2752	9	for	for	ADP
ftr-415	2752	10	nondischargable	nondischargable	ADJ
ftr-415	2752	11	income	income	NOUN
ftr-415	2752	12	tax	tax	NOUN
ftr-415	2752	13	liabilities	liability	NOUN
ftr-415	2752	14	in	in	ADP
ftr-415	2752	15	the	the	DET
ftr-415	2752	16	taxpayer	taxpayer	NOUN
ftr-415	2752	17	’s	’s	PART
ftr-415	2752	18	chapter	chapter	NOUN
ftr-415	2752	19	11	11	NUM
ftr-415	2752	20	bankruptcy	bankruptcy	NOUN
ftr-415	2752	21	reorganization	reorganization	NOUN
ftr-415	2752	22	;	;	PUNCT
ftr-415	2752	23	the	the	DET
ftr-415	2752	24	bankruptcy	bankruptcy	NOUN
ftr-415	2752	25	court	court	NOUN
ftr-415	2752	26	confirmed	confirm	VERB
ftr-415	2752	27	the	the	DET
ftr-415	2752	28	plan	plan	NOUN
ftr-415	2752	29	of	of	ADP
ftr-415	2752	30	reorganization	reorganization	NOUN
ftr-415	2752	31	without	without	ADP
ftr-415	2752	32	deciding	decide	VERB
ftr-415	2752	33	the	the	DET
ftr-415	2752	34	merits	merit	NOUN
ftr-415	2752	35	of	of	ADP
ftr-415	2752	36	the	the	DET
ftr-415	2752	37	tax	tax	NOUN
ftr-415	2752	38	liabilities	liability	NOUN
ftr-415	2752	39	.	.	PUNCT
ftr-415	2753	1	subsequently	subsequently	ADV
ftr-415	2753	2	,	,	PUNCT
ftr-415	2753	3	the	the	DET
ftr-415	2753	4	commissioner	commissioner	NOUN
ftr-415	2753	5	issued	issue	VERB
ftr-415	2753	6	deficiency	deficiency	NOUN
ftr-415	2753	7	notices	notice	NOUN
ftr-415	2753	8	for	for	ADP
ftr-415	2753	9	additional	additional	ADJ
ftr-415	2753	10	tax	tax	NOUN
ftr-415	2753	11	liabilities	liability	NOUN
ftr-415	2753	12	.	.	PUNCT
ftr-415	2754	1	judge	judge	PROPN
ftr-415	2754	2	gerber	gerber	PROPN
ftr-415	2754	3	held	hold	VERB
ftr-415	2754	4	that	that	SCONJ
ftr-415	2754	5	res	re	NOUN
ftr-415	2754	6	judicata	judicata	NOUN
ftr-415	2754	7	did	do	AUX
ftr-415	2754	8	not	not	PART
ftr-415	2754	9	apply	apply	VERB
ftr-415	2754	10	because	because	SCONJ
ftr-415	2754	11	the	the	DET
ftr-415	2754	12	merits	merit	NOUN
ftr-415	2754	13	of	of	ADP
ftr-415	2754	14	the	the	DET
ftr-415	2754	15	claim	claim	NOUN
ftr-415	2754	16	were	be	AUX
ftr-415	2754	17	not	not	PART
ftr-415	2754	18	litigated	litigate	VERB
ftr-415	2754	19	in	in	ADP
ftr-415	2754	20	the	the	DET
ftr-415	2754	21	bankruptcy	bankruptcy	NOUN
ftr-415	2754	22	court	court	NOUN
ftr-415	2754	23	.	.	PUNCT
ftr-415	2755	1	collateral	collateral	ADJ
ftr-415	2755	2	estoppel	estoppel	NOUN
ftr-415	2755	3	did	do	AUX
ftr-415	2755	4	not	not	PART
ftr-415	2755	5	apply	apply	VERB
ftr-415	2755	6	because	because	SCONJ
ftr-415	2755	7	the	the	DET
ftr-415	2755	8	deficiency	deficiency	NOUN
ftr-415	2755	9	was	be	AUX
ftr-415	2755	10	a	a	DET
ftr-415	2755	11	different	different	ADJ
ftr-415	2755	12	issue	issue	NOUN
ftr-415	2755	13	.	.	PUNCT
ftr-415	2756	1	the	the	DET
ftr-415	2756	2	commissioner	commissioner	NOUN
ftr-415	2756	3	was	be	AUX
ftr-415	2756	4	not	not	PART
ftr-415	2756	5	estopped	estop	VERB
ftr-415	2756	6	from	from	ADP
ftr-415	2756	7	determining	determine	VERB
ftr-415	2756	8	the	the	DET
ftr-415	2756	9	additional	additional	ADJ
ftr-415	2756	10	deficiencies	deficiency	NOUN
ftr-415	2756	11	.	.	PUNCT
ftr-415	2757	1	5	5	X
ftr-415	2757	2	.	.	X
ftr-415	2757	3	the	the	DET
ftr-415	2757	4	taxpayer	taxpayer	NOUN
ftr-415	2757	5	gets	get	VERB
ftr-415	2757	6	a	a	DET
ftr-415	2757	7	mulligan	mulligan	NOUN
ftr-415	2757	8	on	on	ADP
ftr-415	2757	9	premature	premature	ADJ
ftr-415	2757	10	filing	filing	NOUN
ftr-415	2757	11	of	of	ADP
ftr-415	2757	12	a	a	DET
ftr-415	2757	13	refund	refund	NOUN
ftr-415	2757	14	suit	suit	NOUN
ftr-415	2757	15	.	.	PUNCT
ftr-415	2758	1	tobin	tobin	PROPN
ftr-415	2758	2	v.	v.	PROPN
ftr-415	2758	3	troutman	troutman	PROPN
ftr-415	2758	4	,	,	PUNCT
ftr-415	2758	5	89	89	NUM
ftr-415	2758	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2758	7	2002	2002	NUM
ftr-415	2758	8	-	-	SYM
ftr-415	2758	9	2271	2271	NUM
ftr-415	2758	10	,	,	PUNCT
ftr-415	2758	11	2002	2002	NUM
ftr-415	2758	12	-	-	SYM
ftr-415	2758	13	1	1	NUM
ftr-415	2758	14	u.s.t.c	u.s.t.c	PROPN
ftr-415	2758	15	.	.	PROPN
ftr-415	2758	16	¶50,392	¶50,392	PROPN
ftr-415	2758	17	(	(	PUNCT
ftr-415	2758	18	w.d	w.d	PROPN
ftr-415	2758	19	.	.	PROPN
ftr-415	2758	20	ky	ky	PROPN
ftr-415	2758	21	.	.	PUNCT
ftr-415	2758	22	4/19/02	4/19/02	NUM
ftr-415	2758	23	)	)	PUNCT
ftr-415	2758	24	.	.	PUNCT
ftr-415	2759	1	the	the	DET
ftr-415	2759	2	taxpayer	taxpayer	NOUN
ftr-415	2759	3	filed	file	VERB
ftr-415	2759	4	a	a	DET
ftr-415	2759	5	refund	refund	NOUN
ftr-415	2759	6	suit	suit	NOUN
ftr-415	2759	7	contemporaneously	contemporaneously	ADV
ftr-415	2759	8	with	with	ADP
ftr-415	2759	9	the	the	DET
ftr-415	2759	10	filing	filing	NOUN
ftr-415	2759	11	of	of	ADP
ftr-415	2759	12	an	an	DET
ftr-415	2759	13	administrative	administrative	ADJ
ftr-415	2759	14	claim	claim	NOUN
ftr-415	2759	15	for	for	ADP
ftr-415	2759	16	refund	refund	NOUN
ftr-415	2759	17	.	.	PUNCT
ftr-415	2760	1	the	the	DET
ftr-415	2760	2	irs	irs	PROPN
ftr-415	2760	3	rejected	reject	VERB
ftr-415	2760	4	her	her	PRON
ftr-415	2760	5	claim	claim	NOUN
ftr-415	2760	6	within	within	ADP
ftr-415	2760	7	6	6	NUM
ftr-415	2760	8	months	month	NOUN
ftr-415	2760	9	,	,	PUNCT
ftr-415	2760	10	and	and	CCONJ
ftr-415	2760	11	the	the	DET
ftr-415	2760	12	taxpayer	taxpayer	NOUN
ftr-415	2760	13	filed	file	VERB
ftr-415	2760	14	“	"	PUNCT
ftr-415	2760	15	a	a	DET
ftr-415	2760	16	pleading	plead	VERB
ftr-415	2760	17	styled	style	VERB
ftr-415	2760	18	‘	'	PUNCT
ftr-415	2760	19	first	first	ADV
ftr-415	2760	20	amended	amend	VERB
ftr-415	2760	21	and	and	CCONJ
ftr-415	2760	22	supplemental	supplemental	ADJ
ftr-415	2760	23	complaint	complaint	NOUN
ftr-415	2760	24	,	,	PUNCT
ftr-415	2760	25	’	'	PUNCT
ftr-415	2760	26	”	"	PUNCT
ftr-415	2760	27	which	which	PRON
ftr-415	2760	28	the	the	DET
ftr-415	2760	29	court	court	NOUN
ftr-415	2760	30	characterized	characterize	VERB
ftr-415	2760	31	as	as	ADP
ftr-415	2760	32	a	a	DET
ftr-415	2760	33	motion	motion	NOUN
ftr-415	2760	34	under	under	ADP
ftr-415	2760	35	fed	fed	PROPN
ftr-415	2760	36	.	.	PUNCT
ftr-415	2761	1	r.	r.	PROPN
ftr-415	2761	2	civ	civ	PROPN
ftr-415	2761	3	.	.	PUNCT
ftr-415	2762	1	p.	p.	NOUN
ftr-415	2762	2	15(d	15(d	NUM
ftr-415	2762	3	)	)	PUNCT
ftr-415	2762	4	,	,	PUNCT
ftr-415	2762	5	less	less	ADJ
ftr-415	2762	6	than	than	ADP
ftr-415	2762	7	2	2	NUM
ftr-415	2762	8	weeks	week	NOUN
ftr-415	2762	9	later	later	ADV
ftr-415	2762	10	.	.	PUNCT
ftr-415	2763	1	the	the	DET
ftr-415	2763	2	government	government	NOUN
ftr-415	2763	3	moved	move	VERB
ftr-415	2763	4	to	to	PART
ftr-415	2763	5	dismiss	dismiss	VERB
ftr-415	2763	6	the	the	DET
ftr-415	2763	7	taxpayer	taxpayer	NOUN
ftr-415	2763	8	refund	refund	NOUN
ftr-415	2763	9	suit	suit	NOUN
ftr-415	2763	10	on	on	ADP
ftr-415	2763	11	the	the	DET
ftr-415	2763	12	grounds	ground	NOUN
ftr-415	2763	13	that	that	SCONJ
ftr-415	2763	14	under	under	ADP
ftr-415	2763	15	§	§	PROPN
ftr-415	2763	16	7422(a	7422(a	NOUN
ftr-415	2763	17	)	)	PUNCT
ftr-415	2764	1	it	it	PRON
ftr-415	2764	2	had	have	AUX
ftr-415	2764	3	been	be	AUX
ftr-415	2764	4	filed	file	VERB
ftr-415	2764	5	prematurely	prematurely	ADV
ftr-415	2764	6	.	.	PUNCT
ftr-415	2765	1	the	the	DET
ftr-415	2765	2	court	court	NOUN
ftr-415	2765	3	held	hold	VERB
ftr-415	2765	4	that	that	SCONJ
ftr-415	2765	5	the	the	DET
ftr-415	2765	6	filing	filing	NOUN
ftr-415	2765	7	of	of	ADP
ftr-415	2765	8	the	the	DET
ftr-415	2765	9	amended	amend	VERB
ftr-415	2765	10	complaint	complaint	NOUN
ftr-415	2765	11	after	after	SCONJ
ftr-415	2765	12	the	the	DET
ftr-415	2765	13	irs	irs	PROPN
ftr-415	2765	14	denied	deny	VERB
ftr-415	2765	15	the	the	DET
ftr-415	2765	16	administrative	administrative	ADJ
ftr-415	2765	17	claim	claim	NOUN
ftr-415	2765	18	satisfactorily	satisfactorily	ADV
ftr-415	2765	19	remedied	remedie	VERB
ftr-415	2765	20	the	the	DET
ftr-415	2765	21	original	original	ADJ
ftr-415	2765	22	failure	failure	NOUN
ftr-415	2765	23	to	to	ADP
ftr-415	2765	24	exhaust	exhaust	ADJ
ftr-415	2765	25	administrative	administrative	ADJ
ftr-415	2765	26	remedies	remedy	NOUN
ftr-415	2765	27	.	.	PUNCT
ftr-415	2766	1	6	6	X
ftr-415	2766	2	.	.	X
ftr-415	2766	3	foreign	foreign	ADJ
ftr-415	2766	4	postmarks	postmark	NOUN
ftr-415	2766	5	now	now	ADV
ftr-415	2766	6	determine	determine	VERB
ftr-415	2766	7	date	date	NOUN
ftr-415	2766	8	of	of	ADP
ftr-415	2766	9	filing	filing	NOUN
ftr-415	2766	10	.	.	PUNCT
ftr-415	2767	1	rev	rev	PROPN
ftr-415	2767	2	.	.	PROPN
ftr-415	2768	1	rul	rul	PROPN
ftr-415	2768	2	.	.	PUNCT
ftr-415	2768	3	2002	2002	NUM
ftr-415	2768	4	-	-	SYM
ftr-415	2768	5	23	23	NUM
ftr-415	2768	6	,	,	PUNCT
ftr-415	2768	7	2002	2002	NUM
ftr-415	2768	8	-	-	SYM
ftr-415	2768	9	18	18	NUM
ftr-415	2768	10	i.r.b	i.r.b	NOUN
ftr-415	2768	11	.	.	PUNCT
ftr-415	2769	1	811	811	NUM
ftr-415	2769	2	(	(	PUNCT
ftr-415	2769	3	5/6/02	5/6/02	NUM
ftr-415	2769	4	)	)	PUNCT
ftr-415	2769	5	.	.	PUNCT
ftr-415	2770	1	the	the	DET
ftr-415	2770	2	service	service	NOUN
ftr-415	2770	3	will	will	AUX
ftr-415	2770	4	accept	accept	VERB
ftr-415	2770	5	as	as	ADV
ftr-415	2770	6	timely	timely	ADV
ftr-415	2770	7	filed	file	VERB
ftr-415	2770	8	any	any	DET
ftr-415	2770	9	document	document	NOUN
ftr-415	2770	10	required	require	VERB
ftr-415	2770	11	or	or	CCONJ
ftr-415	2770	12	permitted	permit	VERB
ftr-415	2770	13	to	to	PART
ftr-415	2770	14	be	be	AUX
ftr-415	2770	15	filed	file	VERB
ftr-415	2770	16	with	with	ADP
ftr-415	2770	17	the	the	DET
ftr-415	2770	18	service	service	NOUN
ftr-415	2770	19	,	,	PUNCT
ftr-415	2770	20	based	base	VERB
ftr-415	2770	21	upon	upon	SCONJ
ftr-415	2770	22	a	a	DET
ftr-415	2770	23	timely	timely	ADJ
ftr-415	2770	24	mailing	mailing	NOUN
ftr-415	2770	25	as	as	SCONJ
ftr-415	2770	26	evidenced	evidence	VERB
ftr-415	2770	27	by	by	ADP
ftr-415	2770	28	an	an	DET
ftr-415	2770	29	official	official	ADJ
ftr-415	2770	30	postmark	postmark	NOUN
ftr-415	2770	31	in	in	ADP
ftr-415	2770	32	a	a	DET
ftr-415	2770	33	foreign	foreign	ADJ
ftr-415	2770	34	country	country	NOUN
ftr-415	2770	35	,	,	PUNCT
ftr-415	2770	36	as	as	ADV
ftr-415	2770	37	well	well	ADV
ftr-415	2770	38	as	as	ADP
ftr-415	2770	39	by	by	ADP
ftr-415	2770	40	timely	timely	ADJ
ftr-415	2770	41	delivery	delivery	NOUN
ftr-415	2770	42	to	to	ADP
ftr-415	2770	43	a	a	DET
ftr-415	2770	44	designated	designate	VERB
ftr-415	2770	45	international	international	ADJ
ftr-415	2770	46	delivery	delivery	NOUN
ftr-415	2770	47	service	service	NOUN
ftr-415	2770	48	.	.	PUNCT
ftr-415	2771	1	7	7	X
ftr-415	2771	2	.	.	X
ftr-415	2771	3	the	the	DET
ftr-415	2771	4	“	"	PUNCT
ftr-415	2771	5	duty	duty	NOUN
ftr-415	2771	6	of	of	ADP
ftr-415	2771	7	consistency	consistency	NOUN
ftr-415	2771	8	”	"	PUNCT
ftr-415	2771	9	makes	make	VERB
ftr-415	2771	10	you	you	PRON
ftr-415	2771	11	stick	stick	VERB
ftr-415	2771	12	to	to	ADP
ftr-415	2771	13	your	your	PRON
ftr-415	2771	14	story	story	NOUN
ftr-415	2771	15	even	even	ADV
ftr-415	2771	16	when	when	SCONJ
ftr-415	2771	17	you	you	PRON
ftr-415	2771	18	do	do	AUX
ftr-415	2771	19	n’t	not	PART
ftr-415	2771	20	want	want	VERB
ftr-415	2771	21	to	to	PART
ftr-415	2771	22	.	.	PUNCT
ftr-415	2772	1	blonien	blonien	PROPN
ftr-415	2772	2	v.	v.	ADP
ftr-415	2772	3	commissioner	commissioner	PROPN
ftr-415	2772	4	,	,	PUNCT
ftr-415	2772	5	118	118	NUM
ftr-415	2772	6	t.c	t.c	PROPN
ftr-415	2772	7	.	.	PROPN
ftr-415	2773	1	541	541	NUM
ftr-415	2773	2	(	(	PUNCT
ftr-415	2773	3	6/12/02	6/12/02	NUM
ftr-415	2773	4	)	)	PUNCT
ftr-415	2773	5	.	.	PUNCT
ftr-415	2774	1	a	a	DET
ftr-415	2774	2	former	former	ADJ
ftr-415	2774	3	finley	finley	PROPN
ftr-415	2774	4	kumble	kumble	PROPN
ftr-415	2774	5	partner	partner	PROPN
ftr-415	2774	6	claimed	claim	VERB
ftr-415	2774	7	,	,	PUNCT
ftr-415	2774	8	in	in	ADP
ftr-415	2774	9	an	an	DET
ftr-415	2774	10	“	"	PUNCT
ftr-415	2774	11	affected	affect	VERB
ftr-415	2774	12	items	item	NOUN
ftr-415	2774	13	”	"	PUNCT
ftr-415	2774	14	petition	petition	NOUN
ftr-415	2774	15	following	follow	VERB
ftr-415	2774	16	a	a	DET
ftr-415	2774	17	partnership	partnership	NOUN
ftr-415	2774	18	level	level	NOUN
ftr-415	2774	19	proceeding	proceeding	NOUN
ftr-415	2774	20	,	,	PUNCT
ftr-415	2774	21	that	that	SCONJ
ftr-415	2774	22	he	he	PRON
ftr-415	2774	23	was	be	AUX
ftr-415	2774	24	not	not	PART
ftr-415	2774	25	a	a	DET
ftr-415	2774	26	partner	partner	NOUN
ftr-415	2774	27	to	to	PART
ftr-415	2774	28	whom	whom	PRON
ftr-415	2774	29	a	a	DET
ftr-415	2774	30	distributive	distributive	ADJ
ftr-415	2774	31	share	share	NOUN
ftr-415	2774	32	of	of	ADP
ftr-415	2774	33	the	the	DET
ftr-415	2774	34	partnership	partnership	NOUN
ftr-415	2774	35	’s	’s	PART
ftr-415	2774	36	cod	cod	NOUN
ftr-415	2774	37	income	income	NOUN
ftr-415	2774	38	passed	pass	VERB
ftr-415	2774	39	through	through	ADV
ftr-415	2774	40	.	.	PUNCT
ftr-415	2775	1	judge	judge	NOUN
ftr-415	2775	2	beghe	beghe	NOUN
ftr-415	2775	3	held	hold	VERB
ftr-415	2775	4	that	that	PRON
ftr-415	2775	5	partnership	partnership	NOUN
ftr-415	2775	6	status	status	NOUN
ftr-415	2775	7	is	be	AUX
ftr-415	2775	8	a	a	DET
ftr-415	2775	9	partnership	partnership	NOUN
ftr-415	2775	10	proceeding	proceeding	NOUN
ftr-415	2775	11	level	level	NOUN
ftr-415	2775	12	issue	issue	NOUN
ftr-415	2775	13	when	when	SCONJ
ftr-415	2775	14	it	it	PRON
ftr-415	2775	15	affects	affect	VERB
ftr-415	2775	16	the	the	DET
ftr-415	2775	17	other	other	ADJ
ftr-415	2775	18	partners	partner	NOUN
ftr-415	2775	19	’	'	PUNCT
ftr-415	2775	20	distributive	distributive	ADJ
ftr-415	2775	21	shares	share	NOUN
ftr-415	2775	22	.	.	PUNCT
ftr-415	2776	1	furthermore	furthermore	ADV
ftr-415	2776	2	,	,	PUNCT
ftr-415	2776	3	the	the	DET
ftr-415	2776	4	duty	duty	NOUN
ftr-415	2776	5	of	of	ADP
ftr-415	2776	6	consistency	consistency	NOUN
ftr-415	2776	7	barred	bar	VERB
ftr-415	2776	8	the	the	DET
ftr-415	2776	9	taxpayer	taxpayer	NOUN
ftr-415	2776	10	from	from	ADP
ftr-415	2776	11	arguing	argue	VERB
ftr-415	2776	12	that	that	SCONJ
ftr-415	2776	13	he	he	PRON
ftr-415	2776	14	was	be	AUX
ftr-415	2776	15	merely	merely	ADV
ftr-415	2776	16	an	an	DET
ftr-415	2776	17	employee	employee	NOUN
ftr-415	2776	18	,	,	PUNCT
ftr-415	2776	19	not	not	PART
ftr-415	2776	20	a	a	DET
ftr-415	2776	21	partner	partner	NOUN
ftr-415	2776	22	,	,	PUNCT
ftr-415	2776	23	of	of	ADP
ftr-415	2776	24	finley	finley	PROPN
ftr-415	2776	25	kumble	kumble	PROPN
ftr-415	2776	26	in	in	ADP
ftr-415	2776	27	the	the	DET
ftr-415	2776	28	year	year	NOUN
ftr-415	2776	29	the	the	DET
ftr-415	2776	30	partnership	partnership	NOUN
ftr-415	2776	31	realized	realize	VERB
ftr-415	2776	32	cod	cod	NOUN
ftr-415	2776	33	2003	2003	NUM
ftr-415	2776	34	]	]	PUNCT
ftr-415	2776	35	recent	recent	ADJ
ftr-415	2776	36	developments	development	NOUN
ftr-415	2776	37	in	in	ADP
ftr-415	2776	38	federal	federal	ADJ
ftr-415	2776	39	income	income	NOUN
ftr-415	2776	40	taxation	taxation	NOUN
ftr-415	2776	41	179	179	NUM
ftr-415	2776	42	income	income	NOUN
ftr-415	2776	43	,	,	PUNCT
ftr-415	2776	44	when	when	SCONJ
ftr-415	2776	45	in	in	ADP
ftr-415	2776	46	prior	prior	ADJ
ftr-415	2776	47	closed	closed	ADJ
ftr-415	2776	48	years	year	NOUN
ftr-415	2776	49	in	in	ADP
ftr-415	2776	50	which	which	PRON
ftr-415	2776	51	he	he	PRON
ftr-415	2776	52	had	have	AUX
ftr-415	2776	53	received	receive	VERB
ftr-415	2776	54	cash	cash	NOUN
ftr-415	2776	55	draws	draw	NOUN
ftr-415	2776	56	from	from	ADP
ftr-415	2776	57	the	the	DET
ftr-415	2776	58	partnership	partnership	NOUN
ftr-415	2776	59	in	in	ADP
ftr-415	2776	60	excess	excess	NOUN
ftr-415	2776	61	of	of	ADP
ftr-415	2776	62	his	his	PRON
ftr-415	2776	63	reported	report	VERB
ftr-415	2776	64	distributive	distributive	ADJ
ftr-415	2776	65	share	share	NOUN
ftr-415	2776	66	of	of	ADP
ftr-415	2776	67	partnership	partnership	NOUN
ftr-415	2776	68	income	income	NOUN
ftr-415	2776	69	,	,	PUNCT
ftr-415	2776	70	he	he	PRON
ftr-415	2776	71	had	have	AUX
ftr-415	2776	72	reported	report	VERB
ftr-415	2776	73	the	the	DET
ftr-415	2776	74	excess	excess	NOUN
ftr-415	2776	75	as	as	ADP
ftr-415	2776	76	a	a	DET
ftr-415	2776	77	reduction	reduction	NOUN
ftr-415	2776	78	in	in	ADP
ftr-415	2776	79	the	the	DET
ftr-415	2776	80	basis	basis	NOUN
ftr-415	2776	81	of	of	ADP
ftr-415	2776	82	his	his	PRON
ftr-415	2776	83	partnership	partnership	NOUN
ftr-415	2776	84	interest	interest	NOUN
ftr-415	2776	85	,	,	PUNCT
ftr-415	2776	86	rather	rather	ADV
ftr-415	2776	87	than	than	ADP
ftr-415	2776	88	as	as	ADP
ftr-415	2776	89	employee	employee	NOUN
ftr-415	2776	90	compensation	compensation	NOUN
ftr-415	2776	91	.	.	PUNCT
ftr-415	2777	1	finally	finally	ADV
ftr-415	2777	2	,	,	PUNCT
ftr-415	2777	3	for	for	ADP
ftr-415	2777	4	the	the	DET
ftr-415	2777	5	year	year	NOUN
ftr-415	2777	6	in	in	ADP
ftr-415	2777	7	question	question	NOUN
ftr-415	2777	8	,	,	PUNCT
ftr-415	2777	9	he	he	PRON
ftr-415	2777	10	had	have	AUX
ftr-415	2777	11	failed	fail	VERB
ftr-415	2777	12	to	to	PART
ftr-415	2777	13	file	file	VERB
ftr-415	2777	14	form	form	NOUN
ftr-415	2777	15	8082	8082	NUM
ftr-415	2777	16	notifying	notify	VERB
ftr-415	2777	17	the	the	DET
ftr-415	2777	18	commissioner	commissioner	NOUN
ftr-415	2777	19	that	that	SCONJ
ftr-415	2777	20	he	he	PRON
ftr-415	2777	21	was	be	AUX
ftr-415	2777	22	taking	take	VERB
ftr-415	2777	23	a	a	DET
ftr-415	2777	24	position	position	NOUN
ftr-415	2777	25	inconsistent	inconsistent	ADJ
ftr-415	2777	26	with	with	ADP
ftr-415	2777	27	the	the	DET
ftr-415	2777	28	schedule	schedule	NOUN
ftr-415	2777	29	k-1	k-1	PROPN
ftr-415	2777	30	.	.	PUNCT
ftr-415	2778	1	8	8	NUM
ftr-415	2778	2	.	.	PUNCT
ftr-415	2779	1	the	the	DET
ftr-415	2779	2	kinder	kind	ADJ
ftr-415	2779	3	and	and	CCONJ
ftr-415	2779	4	quicker	quick	ADJ
ftr-415	2779	5	office	office	NOUN
ftr-415	2779	6	of	of	ADP
ftr-415	2779	7	chief	chief	ADJ
ftr-415	2779	8	counsel	counsel	NOUN
ftr-415	2779	9	.	.	PUNCT
ftr-415	2780	1	rev	rev	PROPN
ftr-415	2780	2	.	.	PROPN
ftr-415	2780	3	proc	proc	PROPN
ftr-415	2780	4	.	.	PUNCT
ftr-415	2781	1	2002	2002	NUM
ftr-415	2781	2	-	-	SYM
ftr-415	2781	3	30	30	NUM
ftr-415	2781	4	,	,	PUNCT
ftr-415	2781	5	2002	2002	NUM
ftr-415	2781	6	-	-	SYM
ftr-415	2781	7	24	24	NUM
ftr-415	2781	8	i.r.b	i.r.b	NOUN
ftr-415	2781	9	.	.	PUNCT
ftr-415	2782	1	1184	1184	NUM
ftr-415	2782	2	(	(	PUNCT
ftr-415	2782	3	6/17/02	6/17/02	NUM
ftr-415	2782	4	)	)	PUNCT
ftr-415	2782	5	,	,	PUNCT
ftr-415	2782	6	superseded	supersede	VERB
ftr-415	2782	7	by	by	ADP
ftr-415	2782	8	rev	rev	PROPN
ftr-415	2782	9	.	.	PROPN
ftr-415	2782	10	proc	proc	PROPN
ftr-415	2782	11	.	.	PUNCT
ftr-415	2783	1	2003	2003	NUM
ftr-415	2783	2	-	-	SYM
ftr-415	2783	3	2	2	NUM
ftr-415	2783	4	,	,	PUNCT
ftr-415	2783	5	2003	2003	NUM
ftr-415	2783	6	-	-	SYM
ftr-415	2783	7	1	1	NUM
ftr-415	2783	8	i.r.b	i.r.b	NOUN
ftr-415	2783	9	.	.	PUNCT
ftr-415	2784	1	76	76	NUM
ftr-415	2784	2	(	(	PUNCT
ftr-415	2784	3	1/6/03	1/6/03	NUM
ftr-415	2784	4	)	)	PUNCT
ftr-415	2784	5	.	.	PUNCT
ftr-415	2785	1	the	the	DET
ftr-415	2785	2	irs	irs	PROPN
ftr-415	2785	3	announced	announce	VERB
ftr-415	2785	4	a	a	DET
ftr-415	2785	5	pilot	pilot	NOUN
ftr-415	2785	6	program	program	NOUN
ftr-415	2785	7	for	for	ADP
ftr-415	2785	8	a	a	DET
ftr-415	2785	9	“	"	PUNCT
ftr-415	2785	10	streamlined	streamlined	ADJ
ftr-415	2785	11	”	"	PUNCT
ftr-415	2785	12	process	process	NOUN
ftr-415	2785	13	for	for	ADP
ftr-415	2785	14	issuing	issue	VERB
ftr-415	2785	15	technical	technical	ADJ
ftr-415	2785	16	advice	advice	NOUN
ftr-415	2785	17	memoranda	memorandum	NOUN
ftr-415	2785	18	,	,	PUNCT
ftr-415	2785	19	dubbed	dub	VERB
ftr-415	2785	20	teams	team	NOUN
ftr-415	2785	21	.	.	PUNCT
ftr-415	2786	1	the	the	DET
ftr-415	2786	2	team	team	NOUN
ftr-415	2786	3	pilot	pilot	NOUN
ftr-415	2786	4	program	program	NOUN
ftr-415	2786	5	is	be	AUX
ftr-415	2786	6	limited	limit	VERB
ftr-415	2786	7	to	to	ADP
ftr-415	2786	8	issues	issue	NOUN
ftr-415	2786	9	under	under	ADP
ftr-415	2786	10	the	the	DET
ftr-415	2786	11	jurisdiction	jurisdiction	NOUN
ftr-415	2786	12	of	of	ADP
ftr-415	2786	13	the	the	DET
ftr-415	2786	14	income	income	NOUN
ftr-415	2786	15	tax	tax	PROPN
ftr-415	2786	16	&	&	CCONJ
ftr-415	2786	17	accounting	accounting	PROPN
ftr-415	2786	18	branch	branch	NOUN
ftr-415	2786	19	of	of	ADP
ftr-415	2786	20	the	the	DET
ftr-415	2786	21	irs	irs	PROPN
ftr-415	2786	22	chief	chief	ADJ
ftr-415	2786	23	counsel	counsel	NOUN
ftr-415	2786	24	’s	’s	PART
ftr-415	2786	25	office	office	NOUN
ftr-415	2786	26	.	.	PUNCT
ftr-415	2787	1	9	9	X
ftr-415	2787	2	.	.	X
ftr-415	2787	3	let	let	VERB
ftr-415	2787	4	’s	’s	NOUN
ftr-415	2787	5	mediate	mediate	VERB
ftr-415	2787	6	,	,	PUNCT
ftr-415	2787	7	not	not	PART
ftr-415	2787	8	litigate	litigate	NOUN
ftr-415	2787	9	.	.	PUNCT
ftr-415	2788	1	rev	rev	PROPN
ftr-415	2788	2	.	.	PROPN
ftr-415	2788	3	proc	proc	PROPN
ftr-415	2788	4	.	.	PUNCT
ftr-415	2789	1	2002	2002	NUM
ftr-415	2789	2	-	-	SYM
ftr-415	2789	3	44	44	NUM
ftr-415	2789	4	,	,	PUNCT
ftr-415	2789	5	2002	2002	NUM
ftr-415	2789	6	-	-	SYM
ftr-415	2789	7	26	26	NUM
ftr-415	2789	8	i.r.b	i.r.b	NOUN
ftr-415	2789	9	.	.	PUNCT
ftr-415	2790	1	10	10	NUM
ftr-415	2790	2	(	(	PUNCT
ftr-415	2790	3	7/1/02	7/1/02	NUM
ftr-415	2790	4	)	)	PUNCT
ftr-415	2790	5	.	.	PUNCT
ftr-415	2791	1	the	the	DET
ftr-415	2791	2	irs	irs	PROPN
ftr-415	2791	3	has	have	AUX
ftr-415	2791	4	formally	formally	ADV
ftr-415	2791	5	established	establish	VERB
ftr-415	2791	6	the	the	DET
ftr-415	2791	7	voluntary	voluntary	ADJ
ftr-415	2791	8	non	non	ADJ
ftr-415	2791	9	-	-	ADJ
ftr-415	2791	10	binding	binding	ADJ
ftr-415	2791	11	appeals	appeal	NOUN
ftr-415	2791	12	mediation	mediation	NOUN
ftr-415	2791	13	procedures	procedure	NOUN
ftr-415	2791	14	.	.	PUNCT
ftr-415	2792	1	the	the	DET
ftr-415	2792	2	revenue	revenue	NOUN
ftr-415	2792	3	procedure	procedure	NOUN
ftr-415	2792	4	significantly	significantly	ADV
ftr-415	2792	5	expands	expand	VERB
ftr-415	2792	6	the	the	DET
ftr-415	2792	7	availability	availability	NOUN
ftr-415	2792	8	of	of	ADP
ftr-415	2792	9	mediation	mediation	NOUN
ftr-415	2792	10	.	.	PUNCT
ftr-415	2793	1	there	there	PRON
ftr-415	2793	2	is	be	VERB
ftr-415	2793	3	no	no	DET
ftr-415	2793	4	dollar	dollar	NOUN
ftr-415	2793	5	amount	amount	NOUN
ftr-415	2793	6	of	of	ADP
ftr-415	2793	7	controversy	controversy	NOUN
ftr-415	2793	8	floor	floor	NOUN
ftr-415	2793	9	,	,	PUNCT
ftr-415	2793	10	and	and	CCONJ
ftr-415	2793	11	legal	legal	ADJ
ftr-415	2793	12	issues	issue	NOUN
ftr-415	2793	13	are	be	AUX
ftr-415	2793	14	subject	subject	ADJ
ftr-415	2793	15	to	to	ADP
ftr-415	2793	16	mediation	mediation	NOUN
ftr-415	2793	17	,	,	PUNCT
ftr-415	2793	18	as	as	SCONJ
ftr-415	2793	19	are	be	AUX
ftr-415	2793	20	unsuccessful	unsuccessful	ADJ
ftr-415	2793	21	attempts	attempt	NOUN
ftr-415	2793	22	to	to	PART
ftr-415	2793	23	enter	enter	VERB
ftr-415	2793	24	into	into	ADP
ftr-415	2793	25	closing	closing	NOUN
ftr-415	2793	26	agreements	agreement	NOUN
ftr-415	2793	27	.	.	PUNCT
ftr-415	2794	1	a.	a.	NOUN
ftr-415	2795	1	or	or	CCONJ
ftr-415	2795	2	should	should	AUX
ftr-415	2795	3	we	we	PRON
ftr-415	2795	4	arbitrate	arbitrate	VERB
ftr-415	2795	5	?	?	PUNCT
ftr-415	2796	1	announcement	announcement	NOUN
ftr-415	2796	2	.	.	PUNCT
ftr-415	2797	1	2002	2002	NUM
ftr-415	2797	2	-	-	SYM
ftr-415	2797	3	60	60	NUM
ftr-415	2797	4	,	,	PUNCT
ftr-415	2797	5	2002	2002	NUM
ftr-415	2797	6	-	-	SYM
ftr-415	2797	7	26	26	NUM
ftr-415	2797	8	i.r.b	i.r.b	NOUN
ftr-415	2797	9	.	.	PUNCT
ftr-415	2798	1	28	28	NUM
ftr-415	2798	2	(	(	PUNCT
ftr-415	2798	3	7/1/02).the	7/1/02).the	PRON
ftr-415	2798	4	pilot	pilot	NOUN
ftr-415	2798	5	arbitration	arbitration	NOUN
ftr-415	2798	6	program	program	NOUN
ftr-415	2798	7	in	in	ADP
ftr-415	2798	8	rev	rev	PROPN
ftr-415	2798	9	.	.	PROPN
ftr-415	2798	10	proc	proc	PROPN
ftr-415	2798	11	.	.	PUNCT
ftr-415	2799	1	2000	2000	NUM
ftr-415	2799	2	-	-	SYM
ftr-415	2799	3	4	4	NUM
ftr-415	2799	4	,	,	PUNCT
ftr-415	2799	5	2000	2000	NUM
ftr-415	2799	6	-	-	SYM
ftr-415	2799	7	1	1	NUM
ftr-415	2799	8	c.b	c.b	PROPN
ftr-415	2799	9	.	.	PROPN
ftr-415	2799	10	115	115	NUM
ftr-415	2799	11	,	,	PUNCT
ftr-415	2799	12	has	have	AUX
ftr-415	2799	13	been	be	AUX
ftr-415	2799	14	modified	modify	VERB
ftr-415	2799	15	and	and	CCONJ
ftr-415	2799	16	extended	extend	VERB
ftr-415	2799	17	though	though	SCONJ
ftr-415	2799	18	6/30/03	6/30/03	NUM
ftr-415	2799	19	.	.	PUNCT
ftr-415	2800	1	10	10	NUM
ftr-415	2800	2	.	.	X
ftr-415	2800	3	reg-126024	reg-126024	NOUN
ftr-415	2800	4	-	-	PUNCT
ftr-415	2800	5	01	01	PROPN
ftr-415	2800	6	,	,	PUNCT
ftr-415	2800	7	reporting	reporting	NOUN
ftr-415	2800	8	of	of	ADP
ftr-415	2800	9	gross	gross	ADJ
ftr-415	2800	10	proceeds	proceed	NOUN
ftr-415	2800	11	payments	payment	NOUN
ftr-415	2800	12	to	to	ADP
ftr-415	2800	13	attorneys	attorney	NOUN
ftr-415	2800	14	,	,	PUNCT
ftr-415	2801	1	67	67	NUM
ftr-415	2801	2	f.r	f.r	NOUN
ftr-415	2801	3	.	.	NOUN
ftr-415	2801	4	35064	35064	NUM
ftr-415	2801	5	(	(	PUNCT
ftr-415	2801	6	5/17/02	5/17/02	NUM
ftr-415	2801	7	)	)	PUNCT
ftr-415	2801	8	.	.	PUNCT
ftr-415	2802	1	the	the	DET
ftr-415	2802	2	irs	irs	PROPN
ftr-415	2802	3	and	and	CCONJ
ftr-415	2802	4	the	the	DET
ftr-415	2802	5	treasury	treasury	PROPN
ftr-415	2802	6	department	department	PROPN
ftr-415	2802	7	amended	amend	VERB
ftr-415	2802	8	and	and	CCONJ
ftr-415	2802	9	re	re	ADJ
ftr-415	2802	10	-	-	ADJ
ftr-415	2802	11	proposed	propose	VERB
ftr-415	2802	12	regulations	regulation	NOUN
ftr-415	2802	13	under	under	ADP
ftr-415	2802	14	§	§	PROPN
ftr-415	2802	15	§	§	PROPN
ftr-415	2802	16	6041	6041	NUM
ftr-415	2802	17	and	and	CCONJ
ftr-415	2802	18	6045(f	6045(f	NUM
ftr-415	2802	19	)	)	PUNCT
ftr-415	2802	20	,	,	PUNCT
ftr-415	2802	21	which	which	PRON
ftr-415	2802	22	,	,	PUNCT
ftr-415	2802	23	inter	inter	ADJ
ftr-415	2802	24	alia	alia	NOUN
ftr-415	2802	25	,	,	PUNCT
ftr-415	2802	26	eliminates	eliminate	VERB
ftr-415	2802	27	the	the	DET
ftr-415	2802	28	delivery	delivery	NOUN
ftr-415	2802	29	rule	rule	NOUN
ftr-415	2803	1	[	[	X
ftr-415	2803	2	check	check	NOUN
ftr-415	2803	3	delivered	deliver	VERB
ftr-415	2803	4	to	to	ADP
ftr-415	2803	5	non	non	ADJ
ftr-415	2803	6	-	-	ADJ
ftr-415	2803	7	payee	payee	ADJ
ftr-415	2803	8	attorney	attorney	NOUN
ftr-415	2803	9	does	do	AUX
ftr-415	2803	10	not	not	PART
ftr-415	2803	11	constitute	constitute	VERB
ftr-415	2803	12	making	make	VERB
ftr-415	2803	13	a	a	DET
ftr-415	2803	14	payment	payment	NOUN
ftr-415	2803	15	to	to	ADP
ftr-415	2803	16	him	he	PRON
ftr-415	2803	17	]	]	PUNCT
ftr-415	2803	18	,	,	PUNCT
ftr-415	2803	19	rejects	reject	VERB
ftr-415	2803	20	the	the	DET
ftr-415	2803	21	suggestion	suggestion	NOUN
ftr-415	2803	22	that	that	SCONJ
ftr-415	2803	23	the	the	DET
ftr-415	2803	24	§	§	PROPN
ftr-415	2803	25	6041	6041	NUM
ftr-415	2803	26	“	"	PUNCT
ftr-415	2803	27	payor	payor	ADJ
ftr-415	2803	28	”	"	PUNCT
ftr-415	2803	29	definition	definition	NOUN
ftr-415	2803	30	be	be	AUX
ftr-415	2803	31	used	use	VERB
ftr-415	2803	32	for	for	ADP
ftr-415	2803	33	§	§	PROPN
ftr-415	2803	34	6045(f	6045(f	NOUN
ftr-415	2803	35	)	)	PUNCT
ftr-415	2803	36	purposes	purpose	NOUN
ftr-415	2803	37	because	because	SCONJ
ftr-415	2803	38	under	under	ADP
ftr-415	2803	39	the	the	DET
ftr-415	2803	40	§	§	PROPN
ftr-415	2803	41	6041	6041	NUM
ftr-415	2803	42	“	"	PUNCT
ftr-415	2803	43	middleman	middleman	NOUN
ftr-415	2803	44	”	"	PUNCT
ftr-415	2803	45	rules	rule	VERB
ftr-415	2803	46	neither	neither	CCONJ
ftr-415	2803	47	the	the	DET
ftr-415	2803	48	tort	tort	NOUN
ftr-415	2803	49	claim	claim	NOUN
ftr-415	2803	50	defendant	defendant	NOUN
ftr-415	2803	51	nor	nor	CCONJ
ftr-415	2803	52	the	the	DET
ftr-415	2803	53	insurer	insurer	NOUN
ftr-415	2803	54	are	be	AUX
ftr-415	2803	55	required	require	VERB
ftr-415	2803	56	to	to	PART
ftr-415	2803	57	report	report	VERB
ftr-415	2803	58	the	the	DET
ftr-415	2803	59	payment	payment	NOUN
ftr-415	2803	60	to	to	ADP
ftr-415	2803	61	the	the	DET
ftr-415	2803	62	attorney	attorney	NOUN
ftr-415	2803	63	,	,	PUNCT
ftr-415	2803	64	rejects	reject	VERB
ftr-415	2803	65	the	the	DET
ftr-415	2803	66	suggestion	suggestion	NOUN
ftr-415	2803	67	that	that	SCONJ
ftr-415	2803	68	no	no	DET
ftr-415	2803	69	report	report	NOUN
ftr-415	2803	70	is	be	AUX
ftr-415	2803	71	required	require	VERB
ftr-415	2803	72	under	under	ADP
ftr-415	2803	73	§	§	PROPN
ftr-415	2803	74	6045(f	6045(f	NOUN
ftr-415	2803	75	)	)	PUNCT
ftr-415	2803	76	if	if	SCONJ
ftr-415	2803	77	any	any	DET
ftr-415	2803	78	other	other	ADJ
ftr-415	2803	79	person	person	NOUN
ftr-415	2803	80	is	be	AUX
ftr-415	2803	81	required	require	VERB
ftr-415	2803	82	to	to	PART
ftr-415	2803	83	report	report	VERB
ftr-415	2803	84	the	the	DET
ftr-415	2803	85	payment	payment	NOUN
ftr-415	2803	86	under	under	ADP
ftr-415	2803	87	§	§	PROPN
ftr-415	2803	88	§	§	PROPN
ftr-415	2803	89	6041	6041	NUM
ftr-415	2803	90	or	or	CCONJ
ftr-415	2803	91	6051	6051	NUM
ftr-415	2803	92	,	,	PUNCT
ftr-415	2803	93	and	and	CCONJ
ftr-415	2803	94	adopts	adopt	VERB
ftr-415	2803	95	a	a	DET
ftr-415	2803	96	$	$	SYM
ftr-415	2803	97	600	600	NUM
ftr-415	2803	98	reporting	reporting	NOUN
ftr-415	2803	99	threshold	threshold	NOUN
ftr-415	2803	100	.	.	PUNCT
ftr-415	2804	1	11	11	NUM
ftr-415	2804	2	.	.	X
ftr-415	2805	1	miller	miller	PROPN
ftr-415	2805	2	v.	v.	PROPN
ftr-415	2805	3	commissioner	commissioner	PROPN
ftr-415	2805	4	,	,	PUNCT
ftr-415	2805	5	310	310	NUM
ftr-415	2805	6	f.3d	f.3d	NUM
ftr-415	2805	7	640	640	NUM
ftr-415	2805	8	,	,	PUNCT
ftr-415	2805	9	2002	2002	NUM
ftr-415	2805	10	-	-	SYM
ftr-415	2805	11	2	2	NUM
ftr-415	2805	12	u.s.t.c	u.s.t.c	PROPN
ftr-415	2805	13	.	.	PUNCT
ftr-415	2805	14	¶50,759	¶50,759	PROPN
ftr-415	2805	15	,	,	PUNCT
ftr-415	2805	16	90	90	NUM
ftr-415	2805	17	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2805	18	2002	2002	NUM
ftr-415	2805	19	-	-	SYM
ftr-415	2805	20	7159	7159	NUM
ftr-415	2805	21	(	(	PUNCT
ftr-415	2805	22	9th	9th	ADJ
ftr-415	2805	23	cir	cir	NOUN
ftr-415	2805	24	.	.	PUNCT
ftr-415	2806	1	11/8/02	11/8/02	NUM
ftr-415	2806	2	)	)	PUNCT
ftr-415	2806	3	.	.	PUNCT
ftr-415	2807	1	regulation	regulation	NOUN
ftr-415	2807	2	§	§	PROPN
ftr-415	2807	3	301.64042(a)(1	301.64042(a)(1	PROPN
ftr-415	2807	4	)	)	PUNCT
ftr-415	2807	5	properly	properly	ADV
ftr-415	2807	6	restricts	restrict	VERB
ftr-415	2807	7	the	the	DET
ftr-415	2807	8	irs	irs	PROPN
ftr-415	2807	9	’s	’s	PART
ftr-415	2807	10	authority	authority	NOUN
ftr-415	2807	11	to	to	PART
ftr-415	2807	12	abate	abate	VERB
ftr-415	2807	13	interest	interest	NOUN
ftr-415	2807	14	on	on	ADP
ftr-415	2807	15	income	income	NOUN
ftr-415	2807	16	,	,	PUNCT
ftr-415	2807	17	estate	estate	NOUN
ftr-415	2807	18	,	,	PUNCT
ftr-415	2807	19	gift	gift	NOUN
ftr-415	2807	20	,	,	PUNCT
ftr-415	2807	21	generation	generation	NOUN
ftr-415	2807	22	skipping	skipping	NOUN
ftr-415	2807	23	,	,	PUNCT
ftr-415	2807	24	and	and	CCONJ
ftr-415	2807	25	certain	certain	ADJ
ftr-415	2807	26	excise	excise	NOUN
ftr-415	2807	27	taxes	taxis	NOUN
ftr-415	2807	28	.	.	PUNCT
ftr-415	2808	1	the	the	DET
ftr-415	2808	2	abatement	abatement	NOUN
ftr-415	2808	3	of	of	ADP
ftr-415	2808	4	interest	interest	NOUN
ftr-415	2808	5	provisions	provision	NOUN
ftr-415	2808	6	do	do	AUX
ftr-415	2808	7	not	not	PART
ftr-415	2808	8	apply	apply	VERB
ftr-415	2808	9	to	to	ADP
ftr-415	2808	10	employment	employment	NOUN
ftr-415	2808	11	taxes	taxis	NOUN
ftr-415	2808	12	.	.	PUNCT
ftr-415	2809	1	12	12	NUM
ftr-415	2809	2	.	.	PUNCT
ftr-415	2810	1	non	non	ADJ
ftr-415	2810	2	-	-	ADJ
ftr-415	2810	3	tax	tax	ADJ
ftr-415	2810	4	shelter	shelter	NOUN
ftr-415	2810	5	amendments	amendment	NOUN
ftr-415	2810	6	to	to	PART
ftr-415	2810	7	circular	circular	VERB
ftr-415	2810	8	230	230	NUM
ftr-415	2810	9	are	be	AUX
ftr-415	2810	10	final	final	ADJ
ftr-415	2810	11	.	.	PUNCT
ftr-415	2811	1	t.d	t.d	PROPN
ftr-415	2811	2	.	.	PROPN
ftr-415	2811	3	9011	9011	NUM
ftr-415	2811	4	,	,	PUNCT
ftr-415	2811	5	regulations	regulation	NOUN
ftr-415	2811	6	governing	govern	VERB
ftr-415	2811	7	practice	practice	NOUN
ftr-415	2811	8	before	before	ADP
ftr-415	2811	9	the	the	DET
ftr-415	2811	10	internal	internal	ADJ
ftr-415	2811	11	revenue	revenue	NOUN
ftr-415	2811	12	service	service	NOUN
ftr-415	2811	13	,	,	PUNCT
ftr-415	2811	14	67	67	NUM
ftr-415	2811	15	f.r	f.r	NOUN
ftr-415	2811	16	.	.	NOUN
ftr-415	2811	17	48760	48760	NUM
ftr-415	2811	18	(	(	PUNCT
ftr-415	2811	19	7/26/02	7/26/02	NUM
ftr-415	2811	20	)	)	PUNCT
ftr-415	2811	21	.	.	PUNCT
ftr-415	2812	1	the	the	DET
ftr-415	2812	2	final	final	ADJ
ftr-415	2812	3	regulations	regulation	NOUN
ftr-415	2812	4	amend	amend	VERB
ftr-415	2812	5	and	and	CCONJ
ftr-415	2812	6	make	make	VERB
ftr-415	2812	7	final	final	ADJ
ftr-415	2812	8	the	the	DET
ftr-415	2812	9	non	non	ADJ
ftr-415	2812	10	-	-	ADJ
ftr-415	2812	11	tax	tax	ADJ
ftr-415	2812	12	shelter	shelter	NOUN
ftr-415	2812	13	provisions	provision	NOUN
ftr-415	2812	14	of	of	ADP
ftr-415	2812	15	reg-111835	reg-111835	NOUN
ftr-415	2812	16	-	-	PUNCT
ftr-415	2812	17	99	99	NUM
ftr-415	2812	18	,	,	PUNCT
ftr-415	2812	19	regulations	regulation	NOUN
ftr-415	2812	20	governing	govern	VERB
ftr-415	2812	21	practice	practice	NOUN
ftr-415	2812	22	before	before	ADP
ftr-415	2812	23	the	the	DET
ftr-415	2812	24	internal	internal	ADJ
ftr-415	2812	25	revenue	revenue	NOUN
ftr-415	2812	26	service	service	NOUN
ftr-415	2812	27	,	,	PUNCT
ftr-415	2812	28	66	66	NUM
ftr-415	2812	29	f.r	f.r	NOUN
ftr-415	2812	30	.	.	PROPN
ftr-415	2812	31	3276	3276	NUM
ftr-415	2812	32	(	(	PUNCT
ftr-415	2812	33	1/12/01	1/12/01	NUM
ftr-415	2812	34	)	)	PUNCT
ftr-415	2812	35	.	.	PUNCT
ftr-415	2813	1	the	the	DET
ftr-415	2813	2	tax	tax	NOUN
ftr-415	2813	3	shelter	shelter	NOUN
ftr-415	2813	4	provisions	provision	NOUN
ftr-415	2813	5	in	in	ADP
ftr-415	2813	6	the	the	DET
ftr-415	2813	7	proposed	propose	VERB
ftr-415	2813	8	regulations	regulation	NOUN
ftr-415	2813	9	were	be	AUX
ftr-415	2813	10	not	not	PART
ftr-415	2813	11	part	part	NOUN
ftr-415	2813	12	of	of	ADP
ftr-415	2813	13	these	these	DET
ftr-415	2813	14	final	final	ADJ
ftr-415	2813	15	regulations	regulation	NOUN
ftr-415	2813	16	.	.	PUNCT
ftr-415	2814	1	among	among	ADP
ftr-415	2814	2	the	the	DET
ftr-415	2814	3	changes	change	NOUN
ftr-415	2814	4	are	be	AUX
ftr-415	2814	5	:	:	PUNCT
ftr-415	2814	6	!	!	PUNCT
ftr-415	2815	1	under	under	ADP
ftr-415	2815	2	§	§	PROPN
ftr-415	2815	3	10.20	10.20	NUM
ftr-415	2815	4	,	,	PUNCT
ftr-415	2815	5	a	a	DET
ftr-415	2815	6	practitioner	practitioner	NOUN
ftr-415	2815	7	’s	’s	PART
ftr-415	2815	8	duty	duty	NOUN
ftr-415	2815	9	to	to	PART
ftr-415	2815	10	provide	provide	VERB
ftr-415	2815	11	information	information	NOUN
ftr-415	2815	12	regarding	regard	VERB
ftr-415	2815	13	the	the	DET
ftr-415	2815	14	identity	identity	NOUN
ftr-415	2815	15	of	of	ADP
ftr-415	2815	16	persons	person	NOUN
ftr-415	2815	17	having	have	VERB
ftr-415	2815	18	possession	possession	NOUN
ftr-415	2815	19	or	or	CCONJ
ftr-415	2815	20	control	control	NOUN
ftr-415	2815	21	of	of	ADP
ftr-415	2815	22	requested	request	VERB
ftr-415	2815	23	documents	document	NOUN
ftr-415	2815	24	is	be	AUX
ftr-415	2815	25	“	"	PUNCT
ftr-415	2815	26	limited	limit	VERB
ftr-415	2815	27	only	only	ADV
ftr-415	2815	28	to	to	ADP
ftr-415	2815	29	making	make	VERB
ftr-415	2815	30	reasonable	reasonable	ADJ
ftr-415	2815	31	inquiry	inquiry	NOUN
ftr-415	2815	32	of	of	ADP
ftr-415	2815	33	the	the	DET
ftr-415	2815	34	practitioner	practitioner	NOUN
ftr-415	2815	35	’s	’s	PART
ftr-415	2815	36	client	client	NOUN
ftr-415	2815	37	.	.	PUNCT
ftr-415	2815	38	”	"	PUNCT
ftr-415	2815	39	!	!	PUNCT
ftr-415	2816	1	under	under	ADP
ftr-415	2816	2	§	§	PROPN
ftr-415	2816	3	10.21	10.21	NUM
ftr-415	2816	4	,	,	PUNCT
ftr-415	2816	5	the	the	DET
ftr-415	2816	6	duty	duty	NOUN
ftr-415	2816	7	to	to	PART
ftr-415	2816	8	advise	advise	VERB
ftr-415	2816	9	as	as	ADP
ftr-415	2816	10	to	to	ADP
ftr-415	2816	11	the	the	DET
ftr-415	2816	12	consequences	consequence	NOUN
ftr-415	2816	13	of	of	ADP
ftr-415	2816	14	a	a	DET
ftr-415	2816	15	failure	failure	NOUN
ftr-415	2816	16	to	to	PART
ftr-415	2816	17	take	take	VERB
ftr-415	2816	18	corrective	corrective	ADJ
ftr-415	2816	19	action	action	NOUN
ftr-415	2816	20	is	be	AUX
ftr-415	2816	21	limited	limit	VERB
ftr-415	2816	22	only	only	ADV
ftr-415	2816	23	to	to	ADP
ftr-415	2816	24	the	the	DET
ftr-415	2816	25	180	180	NUM
ftr-415	2816	26	florida	florida	PROPN
ftr-415	2816	27	tax	tax	NOUN
ftr-415	2816	28	review	review	NOUN
ftr-415	2817	1	[	[	X
ftr-415	2817	2	vol.6	vol.6	NUM
ftr-415	2817	3	:	:	PUNCT
ftr-415	2817	4	si	si	X
ftr-415	2817	5	consequences	consequence	NOUN
ftr-415	2817	6	“	"	PUNCT
ftr-415	2817	7	provided	provide	VERB
ftr-415	2817	8	under	under	ADP
ftr-415	2817	9	the	the	DET
ftr-415	2817	10	code	code	NOUN
ftr-415	2817	11	and	and	CCONJ
ftr-415	2817	12	regulations	regulation	NOUN
ftr-415	2817	13	of	of	ADP
ftr-415	2817	14	such	such	ADJ
ftr-415	2817	15	noncompliance	noncompliance	NOUN
ftr-415	2817	16	,	,	PUNCT
ftr-415	2817	17	error	error	NOUN
ftr-415	2817	18	,	,	PUNCT
ftr-415	2817	19	or	or	CCONJ
ftr-415	2817	20	omission	omission	NOUN
ftr-415	2817	21	.	.	PUNCT
ftr-415	2817	22	”	"	PUNCT
ftr-415	2817	23	!	!	PUNCT
ftr-415	2818	1	under	under	ADP
ftr-415	2818	2	§	§	PROPN
ftr-415	2818	3	10.22(b	10.22(b	PROPN
ftr-415	2818	4	)	)	PUNCT
ftr-415	2818	5	,	,	PUNCT
ftr-415	2818	6	the	the	DET
ftr-415	2818	7	standard	standard	NOUN
ftr-415	2818	8	for	for	ADP
ftr-415	2818	9	due	due	ADJ
ftr-415	2818	10	diligence	diligence	NOUN
ftr-415	2818	11	with	with	ADP
ftr-415	2818	12	respect	respect	NOUN
ftr-415	2818	13	to	to	ADP
ftr-415	2818	14	reliance	reliance	NOUN
ftr-415	2818	15	on	on	ADP
ftr-415	2818	16	the	the	DET
ftr-415	2818	17	work	work	NOUN
ftr-415	2818	18	product	product	NOUN
ftr-415	2818	19	of	of	ADP
ftr-415	2818	20	another	another	DET
ftr-415	2818	21	person	person	NOUN
ftr-415	2818	22	will	will	AUX
ftr-415	2818	23	be	be	AUX
ftr-415	2818	24	based	base	VERB
ftr-415	2818	25	on	on	ADP
ftr-415	2818	26	“	"	PUNCT
ftr-415	2818	27	common	common	ADJ
ftr-415	2818	28	sense	sense	NOUN
ftr-415	2818	29	and	and	CCONJ
ftr-415	2818	30	experience	experience	NOUN
ftr-415	2818	31	,	,	PUNCT
ftr-415	2818	32	”	"	PUNCT
ftr-415	2818	33	and	and	CCONJ
ftr-415	2818	34	the	the	DET
ftr-415	2818	35	standard	standard	NOUN
ftr-415	2818	36	with	with	ADP
ftr-415	2818	37	respect	respect	NOUN
ftr-415	2818	38	to	to	ADP
ftr-415	2818	39	the	the	DET
ftr-415	2818	40	engagement	engagement	NOUN
ftr-415	2818	41	of	of	ADP
ftr-415	2818	42	an	an	DET
ftr-415	2818	43	outside	outside	ADJ
ftr-415	2818	44	specialist	specialist	NOUN
ftr-415	2818	45	“	"	PUNCT
ftr-415	2818	46	will	will	AUX
ftr-415	2818	47	be	be	AUX
ftr-415	2818	48	more	more	ADV
ftr-415	2818	49	focused	focused	ADJ
ftr-415	2818	50	on	on	ADP
ftr-415	2818	51	the	the	DET
ftr-415	2818	52	reasonable	reasonable	ADJ
ftr-415	2818	53	care	care	NOUN
ftr-415	2818	54	taken	take	VERB
ftr-415	2818	55	in	in	ADP
ftr-415	2818	56	the	the	DET
ftr-415	2818	57	engagement	engagement	NOUN
ftr-415	2818	58	of	of	ADP
ftr-415	2818	59	the	the	DET
ftr-415	2818	60	specialist	specialist	NOUN
ftr-415	2818	61	.	.	PUNCT
ftr-415	2818	62	”	"	PUNCT
ftr-415	2818	63	!	!	PUNCT
ftr-415	2819	1	under	under	ADP
ftr-415	2819	2	§	§	PROPN
ftr-415	2819	3	10.28	10.28	NUM
ftr-415	2819	4	,	,	PUNCT
ftr-415	2819	5	the	the	DET
ftr-415	2819	6	requirement	requirement	NOUN
ftr-415	2819	7	to	to	PART
ftr-415	2819	8	return	return	VERB
ftr-415	2819	9	a	a	DET
ftr-415	2819	10	client	client	NOUN
ftr-415	2819	11	’s	’s	PART
ftr-415	2819	12	records	record	NOUN
ftr-415	2819	13	upon	upon	SCONJ
ftr-415	2819	14	request	request	NOUN
ftr-415	2819	15	,	,	PUNCT
ftr-415	2819	16	regardless	regardless	ADV
ftr-415	2819	17	of	of	ADP
ftr-415	2819	18	a	a	DET
ftr-415	2819	19	fee	fee	NOUN
ftr-415	2819	20	dispute	dispute	NOUN
ftr-415	2819	21	,	,	PUNCT
ftr-415	2819	22	is	be	AUX
ftr-415	2819	23	restricted	restrict	VERB
ftr-415	2819	24	to	to	ADP
ftr-415	2819	25	those	those	DET
ftr-415	2819	26	records	record	NOUN
ftr-415	2819	27	necessary	necessary	ADJ
ftr-415	2819	28	for	for	ADP
ftr-415	2819	29	compliance	compliance	NOUN
ftr-415	2819	30	with	with	ADP
ftr-415	2819	31	federal	federal	ADJ
ftr-415	2819	32	tax	tax	NOUN
ftr-415	2819	33	obligations	obligation	NOUN
ftr-415	2819	34	.	.	PUNCT
ftr-415	2819	35	!	!	PUNCT
ftr-415	2820	1	under	under	ADP
ftr-415	2820	2	§	§	PROPN
ftr-415	2820	3	10.29	10.29	NUM
ftr-415	2820	4	,	,	PUNCT
ftr-415	2820	5	the	the	DET
ftr-415	2820	6	conflict	conflict	NOUN
ftr-415	2820	7	of	of	ADP
ftr-415	2820	8	interest	interest	NOUN
ftr-415	2820	9	rules	rule	NOUN
ftr-415	2820	10	are	be	AUX
ftr-415	2820	11	in	in	ADP
ftr-415	2820	12	close	close	ADJ
ftr-415	2820	13	conformance	conformance	NOUN
ftr-415	2820	14	with	with	ADP
ftr-415	2820	15	the	the	DET
ftr-415	2820	16	recently	recently	ADV
ftr-415	2820	17	revised	revise	VERB
ftr-415	2820	18	aba	aba	PROPN
ftr-415	2820	19	model	model	NOUN
ftr-415	2820	20	rule	rule	VERB
ftr-415	2820	21	1.7	1.7	NUM
ftr-415	2820	22	(	(	PUNCT
ftr-415	2820	23	which	which	PRON
ftr-415	2820	24	requires	require	VERB
ftr-415	2820	25	written	write	VERB
ftr-415	2820	26	consent	consent	NOUN
ftr-415	2820	27	)	)	PUNCT
ftr-415	2820	28	.	.	PUNCT
ftr-415	2820	29	!	!	PUNCT
ftr-415	2821	1	under	under	ADP
ftr-415	2821	2	§	§	PROPN
ftr-415	2821	3	10.30	10.30	NUM
ftr-415	2821	4	,	,	PUNCT
ftr-415	2821	5	solicitation	solicitation	NOUN
ftr-415	2821	6	rules	rule	NOUN
ftr-415	2821	7	follow	follow	VERB
ftr-415	2821	8	relevant	relevant	ADJ
ftr-415	2821	9	state	state	NOUN
ftr-415	2821	10	bar	bar	NOUN
ftr-415	2821	11	rules	rule	NOUN
ftr-415	2821	12	,	,	PUNCT
ftr-415	2821	13	and	and	CCONJ
ftr-415	2821	14	also	also	ADV
ftr-415	2821	15	“	"	PUNCT
ftr-415	2821	16	expand	expand	VERB
ftr-415	2821	17	"	"	PUNCT
ftr-415	2821	18	the	the	DET
ftr-415	2821	19	prohibition	prohibition	NOUN
ftr-415	2821	20	of	of	ADP
ftr-415	2821	21	deceptive	deceptive	ADJ
ftr-415	2821	22	and	and	CCONJ
ftr-415	2821	23	other	other	ADJ
ftr-415	2821	24	improper	improper	ADJ
ftr-415	2821	25	solicitation	solicitation	NOUN
ftr-415	2821	26	practices	practice	NOUN
ftr-415	2821	27	to	to	PART
ftr-415	2821	28	cover	cover	VERB
ftr-415	2821	29	private	private	ADJ
ftr-415	2821	30	,	,	PUNCT
ftr-415	2821	31	as	as	ADV
ftr-415	2821	32	well	well	ADV
ftr-415	2821	33	as	as	ADP
ftr-415	2821	34	public	public	ADJ
ftr-415	2821	35	,	,	PUNCT
ftr-415	2821	36	solicitations	solicitation	NOUN
ftr-415	2821	37	.	.	PUNCT
ftr-415	2821	38	”	"	PUNCT
ftr-415	2822	1	13	13	NUM
ftr-415	2822	2	.	.	PUNCT
ftr-415	2823	1	t.d	t.d	PROPN
ftr-415	2823	2	.	.	PROPN
ftr-415	2823	3	9014	9014	NUM
ftr-415	2823	4	,	,	PUNCT
ftr-415	2823	5	furnishing	furnish	VERB
ftr-415	2823	6	identifying	identify	VERB
ftr-415	2823	7	number	number	NOUN
ftr-415	2823	8	of	of	ADP
ftr-415	2823	9	income	income	NOUN
ftr-415	2823	10	tax	tax	NOUN
ftr-415	2823	11	return	return	NOUN
ftr-415	2823	12	preparer	preparer	NOUN
ftr-415	2823	13	,	,	PUNCT
ftr-415	2823	14	67	67	NUM
ftr-415	2823	15	f.r	f.r	NOUN
ftr-415	2823	16	.	.	NOUN
ftr-415	2823	17	52862	52862	NUM
ftr-415	2823	18	(	(	PUNCT
ftr-415	2823	19	8/14/02	8/14/02	NUM
ftr-415	2823	20	)	)	PUNCT
ftr-415	2823	21	.	.	PUNCT
ftr-415	2824	1	the	the	DET
ftr-415	2824	2	irs	irs	PROPN
ftr-415	2824	3	has	have	AUX
ftr-415	2824	4	made	make	VERB
ftr-415	2824	5	final	final	ADJ
ftr-415	2824	6	as	as	ADP
ftr-415	2824	7	reg	reg	NOUN
ftr-415	2824	8	.	.	PUNCT
ftr-415	2825	1	§	§	PROPN
ftr-415	2825	2	1.6109	1.6109	NUM
ftr-415	2825	3	-	-	SYM
ftr-415	2825	4	2	2	NUM
ftr-415	2825	5	,	,	PUNCT
ftr-415	2825	6	earlier	early	ADV
ftr-415	2825	7	proposed	propose	VERB
ftr-415	2825	8	and	and	CCONJ
ftr-415	2825	9	temporary	temporary	ADJ
ftr-415	2825	10	regulations	regulation	NOUN
ftr-415	2825	11	,	,	PUNCT
ftr-415	2825	12	which	which	PRON
ftr-415	2825	13	provide	provide	VERB
ftr-415	2825	14	for	for	ADP
ftr-415	2825	15	alternative	alternative	ADJ
ftr-415	2825	16	identification	identification	NOUN
ftr-415	2825	17	numbers	number	NOUN
ftr-415	2825	18	for	for	ADP
ftr-415	2825	19	tax	tax	NOUN
ftr-415	2825	20	preparers	preparer	NOUN
ftr-415	2825	21	to	to	PART
ftr-415	2825	22	use	use	VERB
ftr-415	2825	23	on	on	ADP
ftr-415	2825	24	returns	return	NOUN
ftr-415	2825	25	and	and	CCONJ
ftr-415	2825	26	refund	refund	NOUN
ftr-415	2825	27	claims	claim	NOUN
ftr-415	2825	28	in	in	ADP
ftr-415	2825	29	lieu	lieu	NOUN
ftr-415	2825	30	of	of	ADP
ftr-415	2825	31	social	social	ADJ
ftr-415	2825	32	security	security	NOUN
ftr-415	2825	33	numbers	number	NOUN
ftr-415	2825	34	.	.	PUNCT
ftr-415	2826	1	procedures	procedure	NOUN
ftr-415	2826	2	under	under	ADP
ftr-415	2826	3	the	the	DET
ftr-415	2826	4	temporary	temporary	ADJ
ftr-415	2826	5	regulations	regulation	NOUN
ftr-415	2826	6	[	[	X
ftr-415	2826	7	the	the	DET
ftr-415	2826	8	filing	filing	NOUN
ftr-415	2826	9	of	of	ADP
ftr-415	2826	10	form	form	NOUN
ftr-415	2826	11	w	w	ADP
ftr-415	2826	12	-7p	-7p	PROPN
ftr-415	2826	13	,	,	PUNCT
ftr-415	2826	14	application	application	NOUN
ftr-415	2826	15	for	for	ADP
ftr-415	2826	16	preparer	preparer	NOUN
ftr-415	2826	17	tax	tax	NOUN
ftr-415	2826	18	identification	identification	NOUN
ftr-415	2826	19	number	number	NOUN
ftr-415	2826	20	]	]	PUNCT
ftr-415	2826	21	had	have	AUX
ftr-415	2826	22	been	be	AUX
ftr-415	2826	23	in	in	ADP
ftr-415	2826	24	place	place	NOUN
ftr-415	2826	25	since	since	SCONJ
ftr-415	2826	26	1999	1999	NUM
ftr-415	2826	27	.	.	PUNCT
ftr-415	2827	1	14	14	NUM
ftr-415	2827	2	.	.	PUNCT
ftr-415	2828	1	marsh	marsh	PROPN
ftr-415	2828	2	&	&	CCONJ
ftr-415	2828	3	mclennan	mclennan	PROPN
ftr-415	2828	4	companies	companies	PROPN
ftr-415	2828	5	,	,	PUNCT
ftr-415	2828	6	inc	inc	PROPN
ftr-415	2828	7	.	.	PROPN
ftr-415	2829	1	v.	v.	PROPN
ftr-415	2829	2	united	united	PROPN
ftr-415	2829	3	states	states	PROPN
ftr-415	2829	4	,	,	PUNCT
ftr-415	2829	5	302	302	NUM
ftr-415	2829	6	f.3d	f.3d	NUM
ftr-415	2829	7	1369	1369	NUM
ftr-415	2829	8	,	,	PUNCT
ftr-415	2829	9	2002	2002	NUM
ftr-415	2829	10	-	-	SYM
ftr-415	2829	11	2	2	NUM
ftr-415	2829	12	u.s.t.c	u.s.t.c	PROPN
ftr-415	2829	13	.	.	PUNCT
ftr-415	2829	14	¶50,625	¶50,625	PROPN
ftr-415	2829	15	,	,	PUNCT
ftr-415	2829	16	90	90	NUM
ftr-415	2829	17	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2829	18	2002	2002	NUM
ftr-415	2829	19	-	-	SYM
ftr-415	2829	20	6216	6216	NUM
ftr-415	2829	21	(	(	PUNCT
ftr-415	2829	22	fed	fed	PROPN
ftr-415	2829	23	.	.	PUNCT
ftr-415	2829	24	cir	cir	PROPN
ftr-415	2829	25	.	.	PUNCT
ftr-415	2830	1	9/6/02	9/6/02	NUM
ftr-415	2830	2	)	)	PUNCT
ftr-415	2830	3	,	,	PUNCT
ftr-415	2830	4	aff’g	aff’g	VERB
ftr-415	2830	5	50	50	NUM
ftr-415	2830	6	fed	feed	VERB
ftr-415	2830	7	.	.	PUNCT
ftr-415	2831	1	cl	cl	NOUN
ftr-415	2831	2	.	.	PUNCT
ftr-415	2832	1	140	140	NUM
ftr-415	2832	2	(	(	PUNCT
ftr-415	2832	3	8/6/01	8/6/01	NUM
ftr-415	2832	4	)	)	PUNCT
ftr-415	2832	5	,	,	PUNCT
ftr-415	2832	6	petition	petition	NOUN
ftr-415	2832	7	for	for	ADP
ftr-415	2832	8	cert	cert	NOUN
ftr-415	2832	9	.	.	PUNCT
ftr-415	2833	1	filed	file	VERB
ftr-415	2833	2	12/12/02	12/12/02	PROPN
ftr-415	2833	3	.	.	PUNCT
ftr-415	2834	1	the	the	DET
ftr-415	2834	2	federal	federal	ADJ
ftr-415	2834	3	circuit	circuit	NOUN
ftr-415	2834	4	held	hold	VERB
ftr-415	2834	5	that	that	SCONJ
ftr-415	2834	6	interest	interest	NOUN
ftr-415	2834	7	on	on	ADP
ftr-415	2834	8	an	an	DET
ftr-415	2834	9	overpayment	overpayment	NOUN
ftr-415	2834	10	for	for	ADP
ftr-415	2834	11	an	an	DET
ftr-415	2834	12	earlier	early	ADJ
ftr-415	2834	13	year	year	NOUN
ftr-415	2834	14	runs	run	VERB
ftr-415	2834	15	only	only	ADV
ftr-415	2834	16	to	to	ADP
ftr-415	2834	17	the	the	DET
ftr-415	2834	18	due	due	ADJ
ftr-415	2834	19	date	date	NOUN
ftr-415	2834	20	of	of	ADP
ftr-415	2834	21	the	the	DET
ftr-415	2834	22	return	return	NOUN
ftr-415	2834	23	for	for	ADP
ftr-415	2834	24	the	the	DET
ftr-415	2834	25	later	later	ADJ
ftr-415	2834	26	year	year	NOUN
ftr-415	2834	27	against	against	ADP
ftr-415	2834	28	which	which	PRON
ftr-415	2834	29	the	the	DET
ftr-415	2834	30	overpayment	overpayment	NOUN
ftr-415	2834	31	is	be	AUX
ftr-415	2834	32	credited	credit	VERB
ftr-415	2834	33	.	.	PUNCT
ftr-415	2835	1	15	15	X
ftr-415	2835	2	.	.	PUNCT
ftr-415	2836	1	what	what	PRON
ftr-415	2836	2	do	do	AUX
ftr-415	2836	3	you	you	PRON
ftr-415	2836	4	say	say	VERB
ftr-415	2836	5	about	about	ADP
ftr-415	2836	6	this	this	PRON
ftr-415	2836	7	,	,	PUNCT
ftr-415	2836	8	wilson	wilson	PROPN
ftr-415	2836	9	?	?	PUNCT
ftr-415	2837	1	notice	notice	VERB
ftr-415	2837	2	2002	2002	NUM
ftr-415	2837	3	-	-	SYM
ftr-415	2837	4	62	62	NUM
ftr-415	2837	5	,	,	PUNCT
ftr-415	2837	6	200239	200239	NUM
ftr-415	2837	7	i.r.b	i.r.b	NOUN
ftr-415	2837	8	.	.	PUNCT
ftr-415	2838	1	574	574	NUM
ftr-415	2838	2	(	(	PUNCT
ftr-415	2838	3	9/30/02	9/30/02	NUM
ftr-415	2838	4	)	)	PUNCT
ftr-415	2838	5	.	.	PUNCT
ftr-415	2839	1	this	this	DET
ftr-415	2839	2	notice	notice	NOUN
ftr-415	2839	3	modifies	modify	VERB
ftr-415	2839	4	and	and	CCONJ
ftr-415	2839	5	supersedes	supersede	VERB
ftr-415	2839	6	notice	notice	NOUN
ftr-415	2839	7	2001	2001	NUM
ftr-415	2839	8	-	-	SYM
ftr-415	2839	9	62	62	NUM
ftr-415	2839	10	,	,	PUNCT
ftr-415	2839	11	2001	2001	NUM
ftr-415	2839	12	-	-	SYM
ftr-415	2839	13	2	2	NUM
ftr-415	2839	14	c.b	c.b	PROPN
ftr-415	2839	15	.	.	PROPN
ftr-415	2839	16	307	307	NUM
ftr-415	2839	17	,	,	PUNCT
ftr-415	2839	18	and	and	CCONJ
ftr-415	2839	19	provides	provide	VERB
ftr-415	2839	20	an	an	DET
ftr-415	2839	21	updated	update	VERB
ftr-415	2839	22	list	list	NOUN
ftr-415	2839	23	of	of	ADP
ftr-415	2839	24	approved	approve	VERB
ftr-415	2839	25	private	private	ADJ
ftr-415	2839	26	delivery	delivery	NOUN
ftr-415	2839	27	services	service	NOUN
ftr-415	2839	28	that	that	PRON
ftr-415	2839	29	under	under	ADP
ftr-415	2839	30	§	§	PROPN
ftr-415	2839	31	7502	7502	NUM
ftr-415	2839	32	qualify	qualify	VERB
ftr-415	2839	33	for	for	ADP
ftr-415	2839	34	the	the	DET
ftr-415	2839	35	timely	timely	ADV
ftr-415	2839	36	mailed	mail	VERB
ftr-415	2839	37	/	/	SYM
ftr-415	2839	38	timely	timely	ADV
ftr-415	2839	39	filed	file	VERB
ftr-415	2839	40	rule	rule	NOUN
ftr-415	2839	41	.	.	PUNCT
ftr-415	2840	1	certain	certain	ADJ
ftr-415	2840	2	specified	specify	VERB
ftr-415	2840	3	airborne	airborne	ADJ
ftr-415	2840	4	express	express	ADJ
ftr-415	2840	5	,	,	PUNCT
ftr-415	2840	6	dhl	dhl	PROPN
ftr-415	2840	7	worldwide	worldwide	ADV
ftr-415	2840	8	express	express	ADJ
ftr-415	2840	9	,	,	PUNCT
ftr-415	2840	10	federal	federal	ADJ
ftr-415	2840	11	express	express	NOUN
ftr-415	2840	12	,	,	PUNCT
ftr-415	2840	13	and	and	CCONJ
ftr-415	2840	14	ups	up	NOUN
ftr-415	2840	15	services	service	NOUN
ftr-415	2840	16	are	be	AUX
ftr-415	2840	17	approved	approve	VERB
ftr-415	2840	18	.	.	PUNCT
ftr-415	2841	1	services	service	NOUN
ftr-415	2841	2	not	not	PART
ftr-415	2841	3	specifically	specifically	ADV
ftr-415	2841	4	listed	list	VERB
ftr-415	2841	5	,	,	PUNCT
ftr-415	2841	6	even	even	ADV
ftr-415	2841	7	if	if	SCONJ
ftr-415	2841	8	offered	offer	VERB
ftr-415	2841	9	by	by	ADP
ftr-415	2841	10	an	an	DET
ftr-415	2841	11	approved	approve	VERB
ftr-415	2841	12	service	service	NOUN
ftr-415	2841	13	provider	provider	NOUN
ftr-415	2841	14	,	,	PUNCT
ftr-415	2841	15	do	do	AUX
ftr-415	2841	16	not	not	PART
ftr-415	2841	17	qualify	qualify	VERB
ftr-415	2841	18	.	.	PUNCT
ftr-415	2842	1	16	16	NUM
ftr-415	2842	2	published	publish	VERB
ftr-415	2842	3	guidance	guidance	NOUN
ftr-415	2842	4	will	will	AUX
ftr-415	2842	5	be	be	AUX
ftr-415	2842	6	followed	follow	VERB
ftr-415	2842	7	by	by	ADP
ftr-415	2842	8	the	the	DET
ftr-415	2842	9	courts	court	NOUN
ftr-415	2842	10	.	.	PUNCT
ftr-415	2843	1	rauenhorst	rauenhorst	PROPN
ftr-415	2843	2	v.	v.	PROPN
ftr-415	2843	3	commissioner	commissioner	NOUN
ftr-415	2843	4	,	,	PUNCT
ftr-415	2843	5	119	119	NUM
ftr-415	2843	6	t.c	t.c	PROPN
ftr-415	2843	7	.	.	PROPN
ftr-415	2843	8	157	157	NUM
ftr-415	2843	9	(	(	PUNCT
ftr-415	2843	10	10/7/02	10/7/02	NUM
ftr-415	2843	11	)	)	PUNCT
ftr-415	2843	12	.	.	PUNCT
ftr-415	2844	1	taxpayers	taxpayer	NOUN
ftr-415	2844	2	transferred	transfer	VERB
ftr-415	2844	3	warrants	warrant	NOUN
ftr-415	2844	4	to	to	ADP
ftr-415	2844	5	four	four	NUM
ftr-415	2844	6	charities	charity	NOUN
ftr-415	2844	7	,	,	PUNCT
ftr-415	2844	8	which	which	PRON
ftr-415	2844	9	the	the	DET
ftr-415	2844	10	charities	charity	NOUN
ftr-415	2844	11	sold	sell	VERB
ftr-415	2844	12	shortly	shortly	ADV
ftr-415	2844	13	thereafter	thereafter	ADV
ftr-415	2844	14	.	.	PUNCT
ftr-415	2845	1	at	at	ADP
ftr-415	2845	2	the	the	DET
ftr-415	2845	3	time	time	NOUN
ftr-415	2845	4	of	of	ADP
ftr-415	2845	5	the	the	DET
ftr-415	2845	6	transfer	transfer	NOUN
ftr-415	2845	7	,	,	PUNCT
ftr-415	2845	8	the	the	DET
ftr-415	2845	9	taxpayers	taxpayer	NOUN
ftr-415	2845	10	knew	know	VERB
ftr-415	2845	11	of	of	ADP
ftr-415	2845	12	the	the	DET
ftr-415	2845	13	contemplated	contemplated	ADJ
ftr-415	2845	14	acquisition	acquisition	NOUN
ftr-415	2845	15	of	of	ADP
ftr-415	2845	16	the	the	DET
ftr-415	2845	17	corporation	corporation	NOUN
ftr-415	2845	18	.	.	PUNCT
ftr-415	2846	1	judge	judge	PROPN
ftr-415	2846	2	ruwe	ruwe	PROPN
ftr-415	2846	3	held	hold	VERB
ftr-415	2846	4	that	that	SCONJ
ftr-415	2846	5	the	the	DET
ftr-415	2846	6	taxpayers	taxpayer	NOUN
ftr-415	2846	7	were	be	AUX
ftr-415	2846	8	not	not	PART
ftr-415	2846	9	subject	subject	ADJ
ftr-415	2846	10	to	to	ADP
ftr-415	2846	11	tax	tax	NOUN
ftr-415	2846	12	on	on	ADP
ftr-415	2846	13	the	the	DET
ftr-415	2846	14	charities	charity	NOUN
ftr-415	2846	15	’	'	PUNCT
ftr-415	2846	16	sale	sale	NOUN
ftr-415	2846	17	of	of	ADP
ftr-415	2846	18	warrants	warrant	NOUN
ftr-415	2846	19	,	,	PUNCT
ftr-415	2846	20	under	under	ADP
ftr-415	2846	21	the	the	DET
ftr-415	2846	22	anticipatory	anticipatory	ADJ
ftr-415	2846	23	assignment	assignment	NOUN
ftr-415	2846	24	of	of	ADP
ftr-415	2846	25	income	income	NOUN
ftr-415	2846	26	doctrine	doctrine	NOUN
ftr-415	2846	27	,	,	PUNCT
ftr-415	2846	28	because	because	SCONJ
ftr-415	2846	29	rev	rev	PROPN
ftr-415	2846	30	.	.	PROPN
ftr-415	2846	31	rul	rul	NOUN
ftr-415	2846	32	.	.	PUNCT
ftr-415	2847	1	78	78	NUM
ftr-415	2847	2	-	-	SYM
ftr-415	2847	3	197	197	NUM
ftr-415	2847	4	,	,	PUNCT
ftr-415	2847	5	1978	1978	NUM
ftr-415	2847	6	-	-	SYM
ftr-415	2847	7	1	1	NUM
ftr-415	2847	8	c.b	c.b	PROPN
ftr-415	2847	9	.	.	PROPN
ftr-415	2847	10	83	83	NUM
ftr-415	2847	11	,	,	PUNCT
ftr-415	2847	12	holds	hold	VERB
ftr-415	2847	13	that	that	SCONJ
ftr-415	2847	14	the	the	DET
ftr-415	2847	15	anticipatory	anticipatory	ADJ
ftr-415	2847	16	assignment	assignment	NOUN
ftr-415	2847	17	of	of	ADP
ftr-415	2847	18	income	income	NOUN
ftr-415	2847	19	doctrine	doctrine	NOUN
ftr-415	2847	20	is	be	AUX
ftr-415	2847	21	inapplicable	inapplicable	ADJ
ftr-415	2847	22	to	to	PART
ftr-415	2847	23	donated	donated	VERB
ftr-415	2847	24	property	property	NOUN
ftr-415	2847	25	where	where	SCONJ
ftr-415	2847	26	the	the	DET
ftr-415	2847	27	charitable	charitable	ADJ
ftr-415	2847	28	donees	donee	NOUN
ftr-415	2847	29	are	be	AUX
ftr-415	2847	30	not	not	PART
ftr-415	2847	31	legally	legally	ADV
ftr-415	2847	32	obligated	obligate	VERB
ftr-415	2847	33	,	,	PUNCT
ftr-415	2847	34	nor	nor	CCONJ
ftr-415	2847	35	can	can	AUX
ftr-415	2847	36	they	they	PRON
ftr-415	2847	37	be	be	AUX
ftr-415	2847	38	compelled	compel	VERB
ftr-415	2847	39	,	,	PUNCT
ftr-415	2847	40	to	to	PART
ftr-415	2847	41	sell	sell	VERB
ftr-415	2847	42	the	the	DET
ftr-415	2847	43	contributed	contributed	ADJ
ftr-415	2847	44	property	property	NOUN
ftr-415	2847	45	.	.	PUNCT
ftr-415	2848	1	a.	a.	NOUN
ftr-415	2848	2	chief	chief	PROPN
ftr-415	2848	3	counsel	counsel	NOUN
ftr-415	2848	4	reminds	remind	VERB
ftr-415	2848	5	irs	irs	PROPN
ftr-415	2848	6	lawyers	lawyer	NOUN
ftr-415	2848	7	.	.	PUNCT
ftr-415	2849	1	chief	chief	ADJ
ftr-415	2849	2	counsel	counsel	NOUN
ftr-415	2849	3	notice	notice	VERB
ftr-415	2849	4	cc-2002	cc-2002	NOUN
ftr-415	2849	5	-	-	PUNCT
ftr-415	2849	6	043	043	NUM
ftr-415	2849	7	(	(	PUNCT
ftr-415	2849	8	10/17/02	10/17/02	NUM
ftr-415	2849	9	)	)	PUNCT
ftr-415	2849	10	.	.	PUNCT
ftr-415	2850	1	the	the	DET
ftr-415	2850	2	irs	irs	PROPN
ftr-415	2850	3	reminds	remind	VERB
ftr-415	2850	4	chief	chief	ADJ
ftr-415	2850	5	counsel	counsel	NOUN
ftr-415	2850	6	attorneys	attorney	NOUN
ftr-415	2850	7	of	of	ADP
ftr-415	2850	8	the	the	DET
ftr-415	2850	9	requirement	requirement	NOUN
ftr-415	2850	10	to	to	PART
ftr-415	2850	11	follow	follow	VERB
ftr-415	2850	12	published	publish	VERB
ftr-415	2850	13	guidance	guidance	NOUN
ftr-415	2850	14	in	in	ADP
ftr-415	2850	15	papers	paper	NOUN
ftr-415	2850	16	filed	file	VERB
ftr-415	2850	17	in	in	ADP
ftr-415	2850	18	the	the	DET
ftr-415	2850	19	tax	tax	NOUN
ftr-415	2850	20	court	court	NOUN
ftr-415	2850	21	or	or	CCONJ
ftr-415	2850	22	in	in	ADP
ftr-415	2850	23	defense	defense	NOUN
ftr-415	2850	24	or	or	CCONJ
ftr-415	2850	25	suit	suit	NOUN
ftr-415	2850	26	letters	letter	NOUN
ftr-415	2850	27	sent	send	VERB
ftr-415	2850	28	to	to	ADP
ftr-415	2850	29	the	the	DET
ftr-415	2850	30	department	department	PROPN
ftr-415	2850	31	of	of	ADP
ftr-415	2850	32	justice	justice	NOUN
ftr-415	2850	33	.	.	PUNCT
ftr-415	2851	1	2003	2003	NUM
ftr-415	2851	2	]	]	PUNCT
ftr-415	2851	3	recent	recent	ADJ
ftr-415	2851	4	developments	development	NOUN
ftr-415	2851	5	in	in	ADP
ftr-415	2851	6	federal	federal	ADJ
ftr-415	2851	7	income	income	NOUN
ftr-415	2851	8	taxation	taxation	NOUN
ftr-415	2851	9	181	181	NUM
ftr-415	2851	10	17	17	NUM
ftr-415	2851	11	.	.	PUNCT
ftr-415	2852	1	t.d	t.d	PROPN
ftr-415	2852	2	.	.	PROPN
ftr-415	2852	3	9023	9023	NUM
ftr-415	2852	4	,	,	PUNCT
ftr-415	2852	5	taxpayer	taxpayer	NOUN
ftr-415	2852	6	identification	identification	NOUN
ftr-415	2852	7	number	number	NOUN
ftr-415	2852	8	rule	rule	NOUN
ftr-415	2852	9	where	where	SCONJ
ftr-415	2852	10	taxpayer	taxpayer	NOUN
ftr-415	2852	11	claims	claim	VERB
ftr-415	2852	12	treaty	treaty	NOUN
ftr-415	2852	13	rate	rate	NOUN
ftr-415	2852	14	and	and	CCONJ
ftr-415	2852	15	is	be	AUX
ftr-415	2852	16	entitled	entitle	VERB
ftr-415	2852	17	to	to	ADP
ftr-415	2852	18	an	an	DET
ftr-415	2852	19	unexpected	unexpected	ADJ
ftr-415	2852	20	payment	payment	NOUN
ftr-415	2852	21	,	,	PUNCT
ftr-415	2852	22	67	67	NUM
ftr-415	2852	23	f.r	f.r	NOUN
ftr-415	2852	24	.	.	PROPN
ftr-415	2853	1	70310	70310	NUM
ftr-415	2854	1	(	(	PUNCT
ftr-415	2854	2	11/22/02	11/22/02	PROPN
ftr-415	2854	3	)	)	PUNCT
ftr-415	2854	4	.	.	PUNCT
ftr-415	2855	1	the	the	DET
ftr-415	2855	2	treasury	treasury	PROPN
ftr-415	2855	3	department	department	PROPN
ftr-415	2855	4	has	have	AUX
ftr-415	2855	5	promulgated	promulgate	VERB
ftr-415	2855	6	regulations	regulation	NOUN
ftr-415	2855	7	[	[	X
ftr-415	2855	8	regs	reg	NOUN
ftr-415	2855	9	.	.	PUNCT
ftr-415	2856	1	§	§	PROPN
ftr-415	2856	2	§	§	PROPN
ftr-415	2856	3	1.1441	1.1441	NUM
ftr-415	2856	4	-	-	PUNCT
ftr-415	2856	5	6(g	6(g	NUM
ftr-415	2856	6	)	)	PUNCT
ftr-415	2856	7	and	and	CCONJ
ftr-415	2856	8	301.6109	301.6109	NUM
ftr-415	2856	9	-	-	SYM
ftr-415	2856	10	1	1	NUM
ftr-415	2856	11	]	]	PUNCT
ftr-415	2856	12	governing	govern	VERB
ftr-415	2856	13	withholding	withholding	NOUN
ftr-415	2856	14	agents	agent	NOUN
ftr-415	2856	15	obtaining	obtain	VERB
ftr-415	2856	16	individual	individual	ADJ
ftr-415	2856	17	tins	tin	NOUN
ftr-415	2856	18	on	on	ADP
ftr-415	2856	19	an	an	DET
ftr-415	2856	20	expedited	expedited	ADJ
ftr-415	2856	21	basis	basis	NOUN
ftr-415	2856	22	when	when	SCONJ
ftr-415	2856	23	foreign	foreign	ADJ
ftr-415	2856	24	individuals	individual	NOUN
ftr-415	2856	25	who	who	PRON
ftr-415	2856	26	claim	claim	VERB
ftr-415	2856	27	reduced	reduce	VERB
ftr-415	2856	28	withholding	withholding	NOUN
ftr-415	2856	29	rates	rate	NOUN
ftr-415	2856	30	under	under	ADP
ftr-415	2856	31	a	a	DET
ftr-415	2856	32	treaty	treaty	NOUN
ftr-415	2856	33	receive	receive	VERB
ftr-415	2856	34	an	an	DET
ftr-415	2856	35	unexpected	unexpected	ADJ
ftr-415	2856	36	payment	payment	NOUN
ftr-415	2856	37	from	from	ADP
ftr-415	2856	38	the	the	DET
ftr-415	2856	39	withholding	withholding	NOUN
ftr-415	2856	40	agent	agent	NOUN
ftr-415	2856	41	and	and	CCONJ
ftr-415	2856	42	do	do	AUX
ftr-415	2856	43	not	not	PART
ftr-415	2856	44	have	have	VERB
ftr-415	2856	45	a	a	DET
ftr-415	2856	46	tin	tin	NOUN
ftr-415	2856	47	.	.	PUNCT
ftr-415	2856	48	18	18	NUM
ftr-415	2856	49	.	.	PUNCT
ftr-415	2856	50	t.d.e	t.d.e	PROPN
ftr-415	2856	51	9028	9028	NUM
ftr-415	2856	52	,	,	PUNCT
ftr-415	2856	53	third	third	ADJ
ftr-415	2856	54	party	party	NOUN
ftr-415	2856	55	contacts	contact	NOUN
ftr-415	2856	56	,	,	PUNCT
ftr-415	2856	57	67	67	NUM
ftr-415	2856	58	f.r	f.r	NOUN
ftr-415	2856	59	.	.	NOUN
ftr-415	2856	60	77419	77419	NUM
ftr-415	2856	61	(	(	PUNCT
ftr-415	2856	62	12/18/02	12/18/02	PROPN
ftr-415	2856	63	)	)	PUNCT
ftr-415	2856	64	.	.	PUNCT
ftr-415	2857	1	the	the	DET
ftr-415	2857	2	treasury	treasury	PROPN
ftr-415	2857	3	department	department	PROPN
ftr-415	2857	4	has	have	AUX
ftr-415	2857	5	promulgated	promulgate	VERB
ftr-415	2857	6	final	final	ADJ
ftr-415	2857	7	regulations	regulation	NOUN
ftr-415	2857	8	under	under	ADP
ftr-415	2857	9	§	§	PROPN
ftr-415	2857	10	7602(c	7602(c	NOUN
ftr-415	2857	11	)	)	PUNCT
ftr-415	2858	1	[	[	X
ftr-415	2858	2	requiring	require	VERB
ftr-415	2858	3	reasonable	reasonable	ADJ
ftr-415	2858	4	advance	advance	NOUN
ftr-415	2858	5	notice	notice	NOUN
ftr-415	2858	6	to	to	ADP
ftr-415	2858	7	the	the	DET
ftr-415	2858	8	taxpayer	taxpayer	NOUN
ftr-415	2858	9	]	]	PUNCT
ftr-415	2858	10	regarding	regard	VERB
ftr-415	2858	11	third	third	ADJ
ftr-415	2858	12	party	party	NOUN
ftr-415	2858	13	contacts	contact	NOUN
ftr-415	2858	14	made	make	VERB
ftr-415	2858	15	by	by	ADP
ftr-415	2858	16	the	the	DET
ftr-415	2858	17	irs	irs	PROPN
ftr-415	2858	18	in	in	ADP
ftr-415	2858	19	audits	audits	NOUN
ftr-415	2858	20	and	and	CCONJ
ftr-415	2858	21	collections	collection	NOUN
ftr-415	2858	22	.	.	PUNCT
ftr-415	2859	1	the	the	DET
ftr-415	2859	2	final	final	ADJ
ftr-415	2859	3	regulations	regulation	NOUN
ftr-415	2859	4	generally	generally	ADV
ftr-415	2859	5	follow	follow	VERB
ftr-415	2859	6	the	the	DET
ftr-415	2859	7	proposed	propose	VERB
ftr-415	2859	8	regulations	regulation	NOUN
ftr-415	2859	9	[	[	X
ftr-415	2859	10	reg-104906	reg-104906	X
ftr-415	2859	11	-	-	PUNCT
ftr-415	2859	12	99	99	NUM
ftr-415	2859	13	,	,	PUNCT
ftr-415	2859	14	third	third	ADJ
ftr-415	2859	15	party	party	NOUN
ftr-415	2859	16	contrats	contrat	NOUN
ftr-415	2859	17	,	,	PUNCT
ftr-415	2859	18	66	66	NUM
ftr-415	2859	19	f.r	f.r	NOUN
ftr-415	2859	20	.	.	PROPN
ftr-415	2859	21	77	77	NUM
ftr-415	2859	22	(	(	PUNCT
ftr-415	2859	23	1/2/01	1/2/01	NUM
ftr-415	2859	24	)	)	PUNCT
ftr-415	2859	25	]	]	PUNCT
ftr-415	2859	26	.	.	PUNCT
ftr-415	2860	1	19	19	NUM
ftr-415	2860	2	.	.	PUNCT
ftr-415	2861	1	just	just	ADV
ftr-415	2861	2	how	how	SCONJ
ftr-415	2861	3	detailed	detailed	ADJ
ftr-415	2861	4	a	a	DET
ftr-415	2861	5	finding	finding	NOUN
ftr-415	2861	6	on	on	ADP
ftr-415	2861	7	the	the	DET
ftr-415	2861	8	burden	burden	NOUN
ftr-415	2861	9	of	of	ADP
ftr-415	2861	10	proof	proof	ADJ
ftr-415	2861	11	issue	issue	NOUN
ftr-415	2861	12	does	do	AUX
ftr-415	2861	13	the	the	DET
ftr-415	2861	14	eighth	eighth	ADJ
ftr-415	2861	15	circuit	circuit	NOUN
ftr-415	2861	16	want	want	VERB
ftr-415	2861	17	the	the	DET
ftr-415	2861	18	tax	tax	NOUN
ftr-415	2861	19	court	court	NOUN
ftr-415	2861	20	to	to	PART
ftr-415	2861	21	make	make	VERB
ftr-415	2861	22	?	?	PUNCT
ftr-415	2862	1	griffin	griffin	PROPN
ftr-415	2862	2	v.	v.	PROPN
ftr-415	2862	3	commissioner	commissioner	PROPN
ftr-415	2862	4	,	,	PUNCT
ftr-415	2862	5	315	315	NUM
ftr-415	2862	6	f.3d	f.3d	NUM
ftr-415	2862	7	1017	1017	NUM
ftr-415	2862	8	,	,	PUNCT
ftr-415	2862	9	2003	2003	NUM
ftr-415	2862	10	-	-	SYM
ftr-415	2862	11	1	1	NUM
ftr-415	2862	12	u.s.t.c	u.s.t.c	PROPN
ftr-415	2862	13	.	.	PROPN
ftr-415	2862	14	¶50,186	¶50,186	PROPN
ftr-415	2862	15	,	,	PUNCT
ftr-415	2862	16	91	91	NUM
ftr-415	2862	17	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2862	18	2003486	2003486	NUM
ftr-415	2862	19	(	(	PUNCT
ftr-415	2862	20	8th	8th	ADJ
ftr-415	2862	21	cir	cir	NOUN
ftr-415	2862	22	.	.	PUNCT
ftr-415	2863	1	1/14/03	1/14/03	NUM
ftr-415	2863	2	)	)	PUNCT
ftr-415	2864	1	,	,	PUNCT
ftr-415	2864	2	rev’g	rev’g	PROPN
ftr-415	2864	3	t.c	t.c	PROPN
ftr-415	2864	4	.	.	PROPN
ftr-415	2864	5	memo	memo	NOUN
ftr-415	2864	6	.	.	PUNCT
ftr-415	2865	1	2002	2002	NUM
ftr-415	2865	2	-	-	SYM
ftr-415	2865	3	6	6	NUM
ftr-415	2865	4	(	(	PUNCT
ftr-415	2865	5	1/8/02	1/8/02	NUM
ftr-415	2865	6	)	)	PUNCT
ftr-415	2865	7	.	.	PUNCT
ftr-415	2866	1	reversing	reverse	VERB
ftr-415	2866	2	the	the	DET
ftr-415	2866	3	tax	tax	NOUN
ftr-415	2866	4	court	court	NOUN
ftr-415	2866	5	,	,	PUNCT
ftr-415	2866	6	the	the	DET
ftr-415	2866	7	eighth	eighth	ADJ
ftr-415	2866	8	circuit	circuit	NOUN
ftr-415	2866	9	,	,	PUNCT
ftr-415	2866	10	in	in	ADP
ftr-415	2866	11	a	a	DET
ftr-415	2866	12	per	per	X
ftr-415	2866	13	curiam	curiam	NOUN
ftr-415	2866	14	opinion	opinion	NOUN
ftr-415	2866	15	,	,	PUNCT
ftr-415	2866	16	held	hold	VERB
ftr-415	2866	17	that	that	SCONJ
ftr-415	2866	18	the	the	DET
ftr-415	2866	19	taxpayer	taxpayer	NOUN
ftr-415	2866	20	had	have	AUX
ftr-415	2866	21	introduced	introduce	VERB
ftr-415	2866	22	credible	credible	ADJ
ftr-415	2866	23	evidence	evidence	NOUN
ftr-415	2866	24	that	that	SCONJ
ftr-415	2866	25	payments	payment	NOUN
ftr-415	2866	26	of	of	ADP
ftr-415	2866	27	real	real	ADJ
ftr-415	2866	28	estate	estate	NOUN
ftr-415	2866	29	taxes	taxis	NOUN
ftr-415	2866	30	on	on	ADP
ftr-415	2866	31	property	property	NOUN
ftr-415	2866	32	owned	own	VERB
ftr-415	2866	33	by	by	ADP
ftr-415	2866	34	an	an	DET
ftr-415	2866	35	s	s	NOUN
ftr-415	2866	36	corporation	corporation	NOUN
ftr-415	2866	37	in	in	ADP
ftr-415	2866	38	which	which	PRON
ftr-415	2866	39	he	he	PRON
ftr-415	2866	40	was	be	AUX
ftr-415	2866	41	a	a	DET
ftr-415	2866	42	shareholder	shareholder	NOUN
ftr-415	2866	43	were	be	AUX
ftr-415	2866	44	made	make	VERB
ftr-415	2866	45	in	in	ADP
ftr-415	2866	46	his	his	PRON
ftr-415	2866	47	capacity	capacity	NOUN
ftr-415	2866	48	as	as	ADP
ftr-415	2866	49	a	a	DET
ftr-415	2866	50	proprietor	proprietor	NOUN
ftr-415	2866	51	of	of	ADP
ftr-415	2866	52	a	a	DET
ftr-415	2866	53	business	business	NOUN
ftr-415	2866	54	,	,	PUNCT
ftr-415	2866	55	not	not	PART
ftr-415	2866	56	in	in	ADP
ftr-415	2866	57	his	his	PRON
ftr-415	2866	58	capacity	capacity	NOUN
ftr-415	2866	59	as	as	ADP
ftr-415	2866	60	a	a	DET
ftr-415	2866	61	shareholder	shareholder	NOUN
ftr-415	2866	62	.	.	PUNCT
ftr-415	2867	1	(	(	PUNCT
ftr-415	2867	2	if	if	SCONJ
ftr-415	2867	3	the	the	DET
ftr-415	2867	4	payments	payment	NOUN
ftr-415	2867	5	had	have	AUX
ftr-415	2867	6	been	be	AUX
ftr-415	2867	7	made	make	VERB
ftr-415	2867	8	in	in	ADP
ftr-415	2867	9	his	his	PRON
ftr-415	2867	10	capacity	capacity	NOUN
ftr-415	2867	11	as	as	ADP
ftr-415	2867	12	a	a	DET
ftr-415	2867	13	proprietor	proprietor	NOUN
ftr-415	2867	14	they	they	PRON
ftr-415	2867	15	could	could	AUX
ftr-415	2867	16	have	have	AUX
ftr-415	2867	17	been	be	AUX
ftr-415	2867	18	deductible	deductible	ADJ
ftr-415	2867	19	.	.	PUNCT
ftr-415	2867	20	)	)	PUNCT
ftr-415	2868	1	the	the	DET
ftr-415	2868	2	court	court	NOUN
ftr-415	2868	3	accepted	accept	VERB
ftr-415	2868	4	the	the	DET
ftr-415	2868	5	commissioner	commissioner	NOUN
ftr-415	2868	6	’s	’s	PART
ftr-415	2868	7	definition	definition	NOUN
ftr-415	2868	8	of	of	ADP
ftr-415	2868	9	“	"	PUNCT
ftr-415	2868	10	credible	credible	ADJ
ftr-415	2868	11	evidence”—“‘the	evidence”—“‘the	DET
ftr-415	2868	12	quality	quality	NOUN
ftr-415	2868	13	of	of	ADP
ftr-415	2868	14	evidence	evidence	NOUN
ftr-415	2868	15	which	which	PRON
ftr-415	2868	16	,	,	PUNCT
ftr-415	2868	17	after	after	ADP
ftr-415	2868	18	critical	critical	ADJ
ftr-415	2868	19	analysis	analysis	NOUN
ftr-415	2868	20	,	,	PUNCT
ftr-415	2868	21	the	the	DET
ftr-415	2868	22	court	court	NOUN
ftr-415	2868	23	would	would	AUX
ftr-415	2868	24	find	find	VERB
ftr-415	2868	25	sufficient	sufficient	ADJ
ftr-415	2868	26	upon	upon	SCONJ
ftr-415	2868	27	which	which	PRON
ftr-415	2868	28	to	to	PART
ftr-415	2868	29	base	base	VERB
ftr-415	2868	30	a	a	DET
ftr-415	2868	31	decision	decision	NOUN
ftr-415	2868	32	on	on	ADP
ftr-415	2868	33	the	the	DET
ftr-415	2868	34	issue	issue	NOUN
ftr-415	2868	35	if	if	SCONJ
ftr-415	2868	36	no	no	DET
ftr-415	2868	37	contrary	contrary	ADJ
ftr-415	2868	38	evidence	evidence	NOUN
ftr-415	2868	39	were	be	AUX
ftr-415	2868	40	submitted	submit	VERB
ftr-415	2868	41	(	(	PUNCT
ftr-415	2868	42	without	without	ADP
ftr-415	2868	43	regard	regard	NOUN
ftr-415	2868	44	to	to	ADP
ftr-415	2868	45	the	the	DET
ftr-415	2868	46	judicial	judicial	ADJ
ftr-415	2868	47	presumption	presumption	NOUN
ftr-415	2868	48	of	of	ADP
ftr-415	2868	49	irs	irs	PROPN
ftr-415	2868	50	correctness)’”—and	correctness)’”—and	NOUN
ftr-415	2868	51	found	find	VERB
ftr-415	2868	52	this	this	DET
ftr-415	2868	53	standard	standard	NOUN
ftr-415	2868	54	satisfied	satisfied	ADJ
ftr-415	2868	55	by	by	ADP
ftr-415	2868	56	the	the	DET
ftr-415	2868	57	testimony	testimony	NOUN
ftr-415	2868	58	of	of	ADP
ftr-415	2868	59	the	the	DET
ftr-415	2868	60	taxpayer	taxpayer	NOUN
ftr-415	2868	61	and	and	CCONJ
ftr-415	2868	62	his	his	PRON
ftr-415	2868	63	accountant	accountant	NOUN
ftr-415	2868	64	.	.	PUNCT
ftr-415	2869	1	the	the	DET
ftr-415	2869	2	commissioner	commissioner	NOUN
ftr-415	2869	3	had	have	AUX
ftr-415	2869	4	cross	cros	VERB
ftr-415	2869	5	-	-	VERB
ftr-415	2869	6	examined	examine	VERB
ftr-415	2869	7	the	the	DET
ftr-415	2869	8	taxpayer	taxpayer	NOUN
ftr-415	2869	9	’s	’s	PART
ftr-415	2869	10	witnesses	witness	NOUN
ftr-415	2869	11	,	,	PUNCT
ftr-415	2869	12	but	but	CCONJ
ftr-415	2869	13	had	have	AUX
ftr-415	2869	14	not	not	PART
ftr-415	2869	15	introduced	introduce	VERB
ftr-415	2869	16	any	any	DET
ftr-415	2869	17	evidence	evidence	NOUN
ftr-415	2869	18	.	.	PUNCT
ftr-415	2870	1	the	the	DET
ftr-415	2870	2	case	case	NOUN
ftr-415	2870	3	was	be	AUX
ftr-415	2870	4	remanded	remand	VERB
ftr-415	2870	5	to	to	ADP
ftr-415	2870	6	the	the	DET
ftr-415	2870	7	tax	tax	NOUN
ftr-415	2870	8	court	court	NOUN
ftr-415	2870	9	for	for	ADP
ftr-415	2870	10	further	further	ADJ
ftr-415	2870	11	proceedings	proceeding	NOUN
ftr-415	2870	12	to	to	PART
ftr-415	2870	13	determine	determine	VERB
ftr-415	2870	14	if	if	SCONJ
ftr-415	2870	15	the	the	DET
ftr-415	2870	16	commissioner	commissioner	NOUN
ftr-415	2870	17	met	meet	VERB
ftr-415	2870	18	the	the	DET
ftr-415	2870	19	burden	burden	NOUN
ftr-415	2870	20	of	of	ADP
ftr-415	2870	21	proof	proof	NOUN
ftr-415	2870	22	,	,	PUNCT
ftr-415	2870	23	even	even	ADV
ftr-415	2870	24	though	though	SCONJ
ftr-415	2870	25	the	the	DET
ftr-415	2870	26	tax	tax	NOUN
ftr-415	2870	27	court	court	NOUN
ftr-415	2870	28	opinion	opinion	NOUN
ftr-415	2870	29	,	,	PUNCT
ftr-415	2870	30	in	in	ADP
ftr-415	2870	31	a	a	DET
ftr-415	2870	32	footnote	footnote	NOUN
ftr-415	2870	33	,	,	PUNCT
ftr-415	2870	34	stated	state	VERB
ftr-415	2870	35	that	that	SCONJ
ftr-415	2870	36	its	its	PRON
ftr-415	2870	37	decision	decision	NOUN
ftr-415	2870	38	would	would	AUX
ftr-415	2870	39	have	have	AUX
ftr-415	2870	40	been	be	AUX
ftr-415	2870	41	the	the	DET
ftr-415	2870	42	same	same	ADJ
ftr-415	2870	43	if	if	SCONJ
ftr-415	2870	44	the	the	DET
ftr-415	2870	45	commissioner	commissioner	NOUN
ftr-415	2870	46	had	have	AUX
ftr-415	2870	47	borne	bear	VERB
ftr-415	2870	48	the	the	DET
ftr-415	2870	49	burden	burden	NOUN
ftr-415	2870	50	of	of	ADP
ftr-415	2870	51	proof	proof	NOUN
ftr-415	2870	52	.	.	PUNCT
ftr-415	2871	1	perhaps	perhaps	ADV
ftr-415	2871	2	tipping	tip	VERB
ftr-415	2871	3	its	its	PRON
ftr-415	2871	4	hand	hand	NOUN
ftr-415	2871	5	that	that	SCONJ
ftr-415	2871	6	it	it	PRON
ftr-415	2871	7	wanted	want	VERB
ftr-415	2871	8	the	the	DET
ftr-415	2871	9	taxpayer	taxpayer	NOUN
ftr-415	2871	10	to	to	PART
ftr-415	2871	11	win	win	VERB
ftr-415	2871	12	,	,	PUNCT
ftr-415	2871	13	the	the	DET
ftr-415	2871	14	court	court	NOUN
ftr-415	2871	15	of	of	ADP
ftr-415	2871	16	appeals	appeals	PROPN
ftr-415	2871	17	admonished	admonish	VERB
ftr-415	2871	18	the	the	DET
ftr-415	2871	19	tax	tax	NOUN
ftr-415	2871	20	court	court	NOUN
ftr-415	2871	21	that	that	SCONJ
ftr-415	2871	22	“	"	PUNCT
ftr-415	2871	23	[	[	X
ftr-415	2871	24	i]f	i]f	ADP
ftr-415	2871	25	the	the	DET
ftr-415	2871	26	same	same	ADJ
ftr-415	2871	27	conclusion	conclusion	NOUN
ftr-415	2871	28	is	be	AUX
ftr-415	2871	29	reached	reach	VERB
ftr-415	2871	30	by	by	ADP
ftr-415	2871	31	the	the	DET
ftr-415	2871	32	tax	tax	NOUN
ftr-415	2871	33	court	court	NOUN
ftr-415	2871	34	without	without	ADP
ftr-415	2871	35	a	a	DET
ftr-415	2871	36	new	new	ADJ
ftr-415	2871	37	hearing	hearing	NOUN
ftr-415	2871	38	,	,	PUNCT
ftr-415	2871	39	an	an	DET
ftr-415	2871	40	explanation	explanation	NOUN
ftr-415	2871	41	is	be	AUX
ftr-415	2871	42	warranted	warrant	VERB
ftr-415	2871	43	as	as	ADP
ftr-415	2871	44	to	to	ADP
ftr-415	2871	45	how	how	SCONJ
ftr-415	2871	46	the	the	DET
ftr-415	2871	47	existing	exist	VERB
ftr-415	2871	48	record	record	NOUN
ftr-415	2871	49	justifies	justify	VERB
ftr-415	2871	50	the	the	DET
ftr-415	2871	51	conclusion	conclusion	NOUN
ftr-415	2871	52	that	that	SCONJ
ftr-415	2871	53	the	the	DET
ftr-415	2871	54	commissioner	commissioner	NOUN
ftr-415	2871	55	has	have	AUX
ftr-415	2871	56	met	meet	VERB
ftr-415	2871	57	his	his	PRON
ftr-415	2871	58	burden	burden	NOUN
ftr-415	2871	59	of	of	ADP
ftr-415	2871	60	proof	proof	NOUN
ftr-415	2871	61	.	.	PUNCT
ftr-415	2871	62	”	"	PUNCT
ftr-415	2871	63	!	!	PUNCT
ftr-415	2872	1	according	accord	VERB
ftr-415	2872	2	to	to	ADP
ftr-415	2872	3	the	the	DET
ftr-415	2872	4	tax	tax	NOUN
ftr-415	2872	5	court	court	NOUN
ftr-415	2872	6	,	,	PUNCT
ftr-415	2872	7	the	the	DET
ftr-415	2872	8	taxpayers	taxpayer	NOUN
ftr-415	2872	9	did	do	AUX
ftr-415	2872	10	not	not	PART
ftr-415	2872	11	contend	contend	VERB
ftr-415	2872	12	that	that	SCONJ
ftr-415	2872	13	the	the	DET
ftr-415	2872	14	real	real	ADJ
ftr-415	2872	15	property	property	NOUN
ftr-415	2872	16	taxes	taxis	NOUN
ftr-415	2872	17	in	in	ADP
ftr-415	2872	18	question	question	NOUN
ftr-415	2872	19	were	be	AUX
ftr-415	2872	20	imposed	impose	VERB
ftr-415	2872	21	upon	upon	SCONJ
ftr-415	2872	22	them	they	PRON
ftr-415	2872	23	,	,	PUNCT
ftr-415	2872	24	that	that	SCONJ
ftr-415	2872	25	they	they	PRON
ftr-415	2872	26	owned	own	VERB
ftr-415	2872	27	the	the	DET
ftr-415	2872	28	real	real	ADJ
ftr-415	2872	29	property	property	NOUN
ftr-415	2872	30	against	against	ADP
ftr-415	2872	31	which	which	PRON
ftr-415	2872	32	the	the	DET
ftr-415	2872	33	taxes	taxis	NOUN
ftr-415	2872	34	were	be	AUX
ftr-415	2872	35	assessed	assess	VERB
ftr-415	2872	36	,	,	PUNCT
ftr-415	2872	37	or	or	CCONJ
ftr-415	2872	38	that	that	SCONJ
ftr-415	2872	39	they	they	PRON
ftr-415	2872	40	owned	own	VERB
ftr-415	2872	41	any	any	DET
ftr-415	2872	42	equitable	equitable	ADJ
ftr-415	2872	43	or	or	CCONJ
ftr-415	2872	44	beneficial	beneficial	ADJ
ftr-415	2872	45	interest	interest	NOUN
ftr-415	2872	46	in	in	ADP
ftr-415	2872	47	the	the	DET
ftr-415	2872	48	real	real	ADJ
ftr-415	2872	49	property	property	NOUN
ftr-415	2872	50	that	that	PRON
ftr-415	2872	51	might	might	AUX
ftr-415	2872	52	entitle	entitle	VERB
ftr-415	2872	53	them	they	PRON
ftr-415	2872	54	to	to	ADP
ftr-415	2872	55	a	a	DET
ftr-415	2872	56	deduction	deduction	NOUN
ftr-415	2872	57	under	under	ADP
ftr-415	2872	58	section	section	NOUN
ftr-415	2872	59	164	164	NUM
ftr-415	2872	60	.	.	PUNCT
ftr-415	2872	61	.	.	PUNCT
ftr-415	2872	62	.	.	PUNCT
ftr-415	2872	63	.	.	PUNCT
ftr-415	2873	1	the	the	DET
ftr-415	2873	2	only	only	ADJ
ftr-415	2873	3	evidence	evidence	NOUN
ftr-415	2873	4	regarding	regard	VERB
ftr-415	2873	5	the	the	DET
ftr-415	2873	6	nature	nature	NOUN
ftr-415	2873	7	of	of	ADP
ftr-415	2873	8	[	[	X
ftr-415	2873	9	taxpayers	taxpayer	NOUN
ftr-415	2873	10	’	'	PUNCT
ftr-415	2873	11	]	]	PUNCT
ftr-415	2873	12	business	business	NOUN
ftr-415	2873	13	activities	activity	NOUN
ftr-415	2873	14	consists	consist	VERB
ftr-415	2873	15	of	of	ADP
ftr-415	2873	16	[	[	PUNCT
ftr-415	2873	17	one	one	NUM
ftr-415	2873	18	taxpayer	taxpayer	NOUN
ftr-415	2873	19	’s	’s	PART
ftr-415	2873	20	]	]	PUNCT
ftr-415	2873	21	summary	summary	NOUN
ftr-415	2873	22	and	and	CCONJ
ftr-415	2873	23	uncorroborated	uncorroborated	ADJ
ftr-415	2873	24	testimony	testimony	NOUN
ftr-415	2873	25	.	.	PUNCT
ftr-415	2874	1	he	he	PRON
ftr-415	2874	2	testified	testify	VERB
ftr-415	2874	3	,	,	PUNCT
ftr-415	2874	4	with	with	ADP
ftr-415	2874	5	little	little	ADJ
ftr-415	2874	6	elaboration	elaboration	NOUN
ftr-415	2874	7	,	,	PUNCT
ftr-415	2874	8	that	that	SCONJ
ftr-415	2874	9	he	he	PRON
ftr-415	2874	10	has	have	AUX
ftr-415	2874	11	been	be	AUX
ftr-415	2874	12	a	a	DET
ftr-415	2874	13	building	building	NOUN
ftr-415	2874	14	contractor	contractor	NOUN
ftr-415	2874	15	and	and	CCONJ
ftr-415	2874	16	land	land	NOUN
ftr-415	2874	17	developer	developer	NOUN
ftr-415	2874	18	for	for	ADP
ftr-415	2874	19	about	about	ADV
ftr-415	2874	20	30	30	NUM
ftr-415	2874	21	years	year	NOUN
ftr-415	2874	22	,	,	PUNCT
ftr-415	2874	23	during	during	ADP
ftr-415	2874	24	which	which	DET
ftr-415	2874	25	time	time	NOUN
ftr-415	2874	26	he	he	PRON
ftr-415	2874	27	has	have	AUX
ftr-415	2874	28	developed	develop	VERB
ftr-415	2874	29	about	about	ADP
ftr-415	2874	30	one	one	NUM
ftr-415	2874	31	project	project	NOUN
ftr-415	2874	32	a	a	DET
ftr-415	2874	33	year	year	NOUN
ftr-415	2874	34	.	.	PUNCT
ftr-415	2875	1	on	on	ADP
ftr-415	2875	2	cross	cross	NOUN
ftr-415	2875	3	-	-	NOUN
ftr-415	2875	4	examination	examination	NOUN
ftr-415	2875	5	,	,	PUNCT
ftr-415	2875	6	he	he	PRON
ftr-415	2875	7	testified	testify	VERB
ftr-415	2875	8	that	that	SCONJ
ftr-415	2875	9	his	his	PRON
ftr-415	2875	10	construction	construction	NOUN
ftr-415	2875	11	and	and	CCONJ
ftr-415	2875	12	real	real	ADJ
ftr-415	2875	13	-	-	PUNCT
ftr-415	2875	14	estate	estate	NOUN
ftr-415	2875	15	development	development	NOUN
ftr-415	2875	16	businesses	business	NOUN
ftr-415	2875	17	are	be	AUX
ftr-415	2875	18	not	not	PART
ftr-415	2875	19	separate	separate	ADJ
ftr-415	2875	20	businesses	business	NOUN
ftr-415	2875	21	,	,	PUNCT
ftr-415	2875	22	but	but	CCONJ
ftr-415	2875	23	are	be	AUX
ftr-415	2875	24	‘	'	PUNCT
ftr-415	2875	25	all	all	PRON
ftr-415	2875	26	tied	tie	VERB
ftr-415	2875	27	together	together	ADV
ftr-415	2875	28	.	.	PUNCT
ftr-415	2876	1	they	they	PRON
ftr-415	2876	2	’re	’re	VERB
ftr-415	2876	3	all	all	ADV
ftr-415	2876	4	–	–	PUNCT
ftr-415	2876	5	any	any	DET
ftr-415	2876	6	182	182	NUM
ftr-415	2876	7	florida	florida	PROPN
ftr-415	2876	8	tax	tax	NOUN
ftr-415	2876	9	review	review	NOUN
ftr-415	2877	1	[	[	X
ftr-415	2877	2	vol.6	vol.6	NUM
ftr-415	2877	3	:	:	PUNCT
ftr-415	2877	4	si	si	NOUN
ftr-415	2877	5	business	business	NOUN
ftr-415	2877	6	i	i	PRON
ftr-415	2877	7	have	have	AUX
ftr-415	2877	8	is	be	AUX
ftr-415	2877	9	–	–	PUNCT
ftr-415	2877	10	if	if	SCONJ
ftr-415	2877	11	i	i	PRON
ftr-415	2877	12	–	–	PUNCT
ftr-415	2877	13	if	if	SCONJ
ftr-415	2877	14	they	they	PRON
ftr-415	2877	15	are	be	AUX
ftr-415	2877	16	–	–	PUNCT
ftr-415	2877	17	oftentimes	oftentime	NOUN
ftr-415	2878	1	i	i	PRON
ftr-415	2878	2	incorporate	incorporate	VERB
ftr-415	2878	3	,	,	PUNCT
ftr-415	2878	4	because	because	SCONJ
ftr-415	2878	5	of	of	ADP
ftr-415	2878	6	the	the	DET
ftr-415	2878	7	liability	liability	NOUN
ftr-415	2878	8	aspect	aspect	NOUN
ftr-415	2878	9	.	.	PUNCT
ftr-415	2879	1	they	they	PRON
ftr-415	2879	2	are	be	AUX
ftr-415	2879	3	subchapter	subchapter	NOUN
ftr-415	2879	4	s	s	NOUN
ftr-415	2879	5	if	if	SCONJ
ftr-415	2879	6	they	they	PRON
ftr-415	2879	7	are	be	AUX
ftr-415	2879	8	.	.	PUNCT
ftr-415	2879	9	’	'	PUNCT
ftr-415	2879	10	.	.	PUNCT
ftr-415	2880	1	.	.	PUNCT
ftr-415	2880	2	.	.	PUNCT
ftr-415	2881	1	[	[	X
ftr-415	2881	2	t]here	t]here	PROPN
ftr-415	2881	3	is	be	AUX
ftr-415	2881	4	no	no	DET
ftr-415	2881	5	credible	credible	ADJ
ftr-415	2881	6	evidence	evidence	NOUN
ftr-415	2881	7	that	that	SCONJ
ftr-415	2881	8	the	the	DET
ftr-415	2881	9	tax	tax	NOUN
ftr-415	2881	10	payments	payment	NOUN
ftr-415	2881	11	were	be	AUX
ftr-415	2881	12	made	make	VERB
ftr-415	2881	13	with	with	ADP
ftr-415	2881	14	respect	respect	NOUN
ftr-415	2881	15	to	to	ADP
ftr-415	2881	16	such	such	ADJ
ftr-415	2881	17	activities	activity	NOUN
ftr-415	2881	18	.	.	PUNCT
ftr-415	2882	1	to	to	ADP
ftr-415	2882	2	the	the	DET
ftr-415	2882	3	contrary	contrary	NOUN
ftr-415	2882	4	,	,	PUNCT
ftr-415	2882	5	[	[	X
ftr-415	2882	6	taxpayer	taxpayer	NOUN
ftr-415	2882	7	’s	’s	NOUN
ftr-415	2882	8	]	]	PUNCT
ftr-415	2882	9	accountant	accountant	NOUN
ftr-415	2882	10	testified	testify	VERB
ftr-415	2882	11	that	that	SCONJ
ftr-415	2882	12	the	the	DET
ftr-415	2882	13	tax	tax	NOUN
ftr-415	2882	14	payments	payment	NOUN
ftr-415	2882	15	were	be	AUX
ftr-415	2882	16	reported	report	VERB
ftr-415	2882	17	on	on	ADP
ftr-415	2882	18	schedule	schedule	NOUN
ftr-415	2882	19	e	e	NOUN
ftr-415	2882	20	because	because	SCONJ
ftr-415	2882	21	they	they	PRON
ftr-415	2882	22	were	be	AUX
ftr-415	2882	23	attributable	attributable	ADJ
ftr-415	2882	24	to	to	ADP
ftr-415	2882	25	[	[	X
ftr-415	2882	26	his	his	PRON
ftr-415	2882	27	]	]	X
ftr-415	2882	28	s	s	PART
ftr-415	2882	29	corporations	corporation	NOUN
ftr-415	2882	30	.	.	PUNCT
ftr-415	2882	31	.	.	PUNCT
ftr-415	2882	32	.	.	PUNCT
ftr-415	2882	33	.	.	PUNCT
ftr-415	2883	1	[	[	X
ftr-415	2883	2	taxpayers	taxpayer	NOUN
ftr-415	2883	3	]	]	PUNCT
ftr-415	2883	4	failed	fail	VERB
ftr-415	2883	5	to	to	PART
ftr-415	2883	6	introduce	introduce	VERB
ftr-415	2883	7	credible	credible	ADJ
ftr-415	2883	8	evidence	evidence	NOUN
ftr-415	2883	9	to	to	PART
ftr-415	2883	10	establish	establish	VERB
ftr-415	2883	11	that	that	SCONJ
ftr-415	2883	12	[	[	X
ftr-415	2883	13	taxpayer	taxpayer	NOUN
ftr-415	2883	14	’s	’s	X
ftr-415	2883	15	]	]	PUNCT
ftr-415	2883	16	failure	failure	NOUN
ftr-415	2883	17	to	to	PART
ftr-415	2883	18	make	make	VERB
ftr-415	2883	19	the	the	DET
ftr-415	2883	20	tax	tax	NOUN
ftr-415	2883	21	payments	payment	NOUN
ftr-415	2883	22	would	would	AUX
ftr-415	2883	23	have	have	AUX
ftr-415	2883	24	caused	cause	VERB
ftr-415	2883	25	direct	direct	ADJ
ftr-415	2883	26	and	and	CCONJ
ftr-415	2883	27	proximate	proximate	VERB
ftr-415	2883	28	adverse	adverse	ADJ
ftr-415	2883	29	consequences	consequence	NOUN
ftr-415	2883	30	to	to	ADP
ftr-415	2883	31	any	any	DET
ftr-415	2883	32	businesses	business	NOUN
ftr-415	2883	33	conducted	conduct	VERB
ftr-415	2883	34	in	in	ADP
ftr-415	2883	35	[	[	NOUN
ftr-415	2883	36	taxpayers	taxpayer	NOUN
ftr-415	2883	37	’	'	PUNCT
ftr-415	2883	38	]	]	PUNCT
ftr-415	2883	39	individual	individual	ADJ
ftr-415	2883	40	capacities	capacity	NOUN
ftr-415	2883	41	.	.	PUNCT
ftr-415	2884	1	[	[	X
ftr-415	2884	2	one	one	NUM
ftr-415	2884	3	taxpayer	taxpayer	NOUN
ftr-415	2884	4	]	]	PUNCT
ftr-415	2884	5	testified	testify	VERB
ftr-415	2884	6	that	that	SCONJ
ftr-415	2884	7	he	he	PRON
ftr-415	2884	8	made	make	VERB
ftr-415	2884	9	the	the	DET
ftr-415	2884	10	tax	tax	NOUN
ftr-415	2884	11	payments	payment	NOUN
ftr-415	2884	12	‘	'	PUNCT
ftr-415	2884	13	in	in	ADP
ftr-415	2884	14	order	order	NOUN
ftr-415	2884	15	to	to	PART
ftr-415	2884	16	preserve	preserve	VERB
ftr-415	2884	17	my	my	PRON
ftr-415	2884	18	integrity	integrity	NOUN
ftr-415	2884	19	and	and	CCONJ
ftr-415	2884	20	my	my	PRON
ftr-415	2884	21	standing	standing	NOUN
ftr-415	2884	22	with	with	ADP
ftr-415	2884	23	the	the	DET
ftr-415	2884	24	bank	bank	NOUN
ftr-415	2884	25	,	,	PUNCT
ftr-415	2884	26	and	and	CCONJ
ftr-415	2884	27	my	my	PRON
ftr-415	2884	28	good	good	ADJ
ftr-415	2884	29	name	name	NOUN
ftr-415	2884	30	,	,	PUNCT
ftr-415	2884	31	my	my	PRON
ftr-415	2884	32	goodwill	goodwill	NOUN
ftr-415	2884	33	.	.	PUNCT
ftr-415	2884	34	’	'	PUNCT
ftr-415	2885	1	there	there	PRON
ftr-415	2885	2	is	be	VERB
ftr-415	2885	3	no	no	DET
ftr-415	2885	4	evidence	evidence	NOUN
ftr-415	2885	5	to	to	PART
ftr-415	2885	6	indicate	indicate	VERB
ftr-415	2885	7	,	,	PUNCT
ftr-415	2885	8	however	however	ADV
ftr-415	2885	9	,	,	PUNCT
ftr-415	2885	10	to	to	ADP
ftr-415	2885	11	what	what	DET
ftr-415	2885	12	extent	extent	NOUN
ftr-415	2885	13	[	[	X
ftr-415	2885	14	the	the	DET
ftr-415	2885	15	taxpayer	taxpayer	NOUN
ftr-415	2885	16	’s	’s	PART
ftr-415	2885	17	]	]	PUNCT
ftr-415	2885	18	failure	failure	NOUN
ftr-415	2885	19	to	to	PART
ftr-415	2885	20	make	make	VERB
ftr-415	2885	21	the	the	DET
ftr-415	2885	22	tax	tax	NOUN
ftr-415	2885	23	payments	payment	NOUN
ftr-415	2885	24	would	would	AUX
ftr-415	2885	25	have	have	AUX
ftr-415	2885	26	resulted	result	VERB
ftr-415	2885	27	in	in	ADP
ftr-415	2885	28	any	any	DET
ftr-415	2885	29	damage	damage	NOUN
ftr-415	2885	30	to	to	ADP
ftr-415	2885	31	his	his	PRON
ftr-415	2885	32	reputation	reputation	NOUN
ftr-415	2885	33	or	or	CCONJ
ftr-415	2885	34	creditworthiness	creditworthiness	NOUN
ftr-415	2885	35	.	.	PUNCT
ftr-415	2886	1	[	[	X
ftr-415	2886	2	taxpayers	taxpayer	NOUN
ftr-415	2886	3	]	]	PUNCT
ftr-415	2886	4	have	have	AUX
ftr-415	2886	5	introduced	introduce	VERB
ftr-415	2886	6	no	no	DET
ftr-415	2886	7	credible	credible	ADJ
ftr-415	2886	8	evidence	evidence	NOUN
ftr-415	2886	9	to	to	PART
ftr-415	2886	10	show	show	VERB
ftr-415	2886	11	that	that	DET
ftr-415	2886	12	petitioner	petitioner	NOUN
ftr-415	2886	13	made	make	VERB
ftr-415	2886	14	the	the	DET
ftr-415	2886	15	tax	tax	NOUN
ftr-415	2886	16	payments	payment	NOUN
ftr-415	2886	17	to	to	PART
ftr-415	2886	18	protect	protect	VERB
ftr-415	2886	19	the	the	DET
ftr-415	2886	20	reputation	reputation	NOUN
ftr-415	2886	21	of	of	ADP
ftr-415	2886	22	any	any	DET
ftr-415	2886	23	business	business	NOUN
ftr-415	2886	24	operation	operation	NOUN
ftr-415	2886	25	conducted	conduct	VERB
ftr-415	2886	26	in	in	ADP
ftr-415	2886	27	[	[	PUNCT
ftr-415	2886	28	their	their	PRON
ftr-415	2886	29	]	]	PUNCT
ftr-415	2886	30	individual	individual	ADJ
ftr-415	2886	31	capacities	capacity	NOUN
ftr-415	2886	32	.	.	PUNCT
ftr-415	2887	1	on	on	ADP
ftr-415	2887	2	the	the	DET
ftr-415	2887	3	basis	basis	NOUN
ftr-415	2887	4	of	of	ADP
ftr-415	2887	5	[	[	X
ftr-415	2887	6	taxpayer	taxpayer	NOUN
ftr-415	2887	7	’s	’s	PART
ftr-415	2887	8	]	]	PUNCT
ftr-415	2887	9	testimony	testimony	NOUN
ftr-415	2887	10	,	,	PUNCT
ftr-415	2887	11	we	we	PRON
ftr-415	2887	12	are	be	AUX
ftr-415	2887	13	unable	unable	ADJ
ftr-415	2887	14	to	to	PART
ftr-415	2887	15	conclude	conclude	VERB
ftr-415	2887	16	that	that	SCONJ
ftr-415	2887	17	the	the	DET
ftr-415	2887	18	tax	tax	NOUN
ftr-415	2887	19	payments	payment	NOUN
ftr-415	2887	20	would	would	AUX
ftr-415	2887	21	have	have	AUX
ftr-415	2887	22	represented	represent	VERB
ftr-415	2887	23	ordinary	ordinary	ADJ
ftr-415	2887	24	expenses	expense	NOUN
ftr-415	2887	25	to	to	PART
ftr-415	2887	26	advance	advance	VERB
ftr-415	2887	27	any	any	DET
ftr-415	2887	28	business	business	NOUN
ftr-415	2887	29	carried	carry	VERB
ftr-415	2887	30	on	on	ADP
ftr-415	2887	31	in	in	ADP
ftr-415	2887	32	[	[	X
ftr-415	2887	33	taxpayers	taxpayer	NOUN
ftr-415	2887	34	’	'	PUNCT
ftr-415	2887	35	]	]	PUNCT
ftr-415	2887	36	individual	individual	ADJ
ftr-415	2887	37	capacities	capacity	NOUN
ftr-415	2887	38	,	,	PUNCT
ftr-415	2887	39	as	as	SCONJ
ftr-415	2887	40	opposed	oppose	VERB
ftr-415	2887	41	to	to	ADP
ftr-415	2887	42	capital	capital	NOUN
ftr-415	2887	43	outlays	outlay	NOUN
ftr-415	2887	44	to	to	PART
ftr-415	2887	45	establish	establish	VERB
ftr-415	2887	46	or	or	CCONJ
ftr-415	2887	47	purchase	purchase	VERB
ftr-415	2887	48	goodwill	goodwill	NOUN
ftr-415	2887	49	or	or	CCONJ
ftr-415	2887	50	business	business	NOUN
ftr-415	2887	51	standing	standing	NOUN
ftr-415	2887	52	.	.	PUNCT
ftr-415	2887	53	”	"	PUNCT
ftr-415	2888	1	xi	xi	PROPN
ftr-415	2888	2	.	.	PUNCT
ftr-415	2889	1	w	w	NOUN
ftr-415	2889	2	ithholding	ithholde	VERB
ftr-415	2889	3	and	and	CCONJ
ftr-415	2889	4	excise	excise	NOUN
ftr-415	2889	5	taxes	taxis	NOUN
ftr-415	2889	6	a.	a.	NOUN
ftr-415	2889	7	em	em	PRON
ftr-415	2889	8	ployment	ployment	ADJ
ftr-415	2889	9	taxes	taxis	NOUN
ftr-415	2889	10	1	1	NUM
ftr-415	2889	11	.	.	PUNCT
ftr-415	2890	1	the	the	DET
ftr-415	2890	2	supreme	supreme	PROPN
ftr-415	2890	3	court	court	PROPN
ftr-415	2890	4	reverses	reverse	VERB
ftr-415	2890	5	the	the	DET
ftr-415	2890	6	seventh	seventh	ADJ
ftr-415	2890	7	circuit	circuit	NOUN
ftr-415	2890	8	and	and	CCONJ
ftr-415	2890	9	upholds	uphold	VERB
ftr-415	2890	10	the	the	DET
ftr-415	2890	11	irs	irs	PROPN
ftr-415	2890	12	.	.	PUNCT
ftr-415	2891	1	united	united	PROPN
ftr-415	2891	2	states	states	PROPN
ftr-415	2891	3	v.	v.	PROPN
ftr-415	2891	4	fior	fior	PROPN
ftr-415	2891	5	d’italia	d’italia	PROPN
ftr-415	2891	6	,	,	PUNCT
ftr-415	2891	7	inc	inc	PROPN
ftr-415	2891	8	.	.	PROPN
ftr-415	2891	9	,	,	PUNCT
ftr-415	2891	10	536	536	NUM
ftr-415	2891	11	u.s	u.s	PROPN
ftr-415	2891	12	.	.	PROPN
ftr-415	2891	13	238	238	NUM
ftr-415	2891	14	,	,	PUNCT
ftr-415	2891	15	2002	2002	NUM
ftr-415	2891	16	-	-	SYM
ftr-415	2891	17	2	2	NUM
ftr-415	2891	18	u.s.t.c	u.s.t.c	PROPN
ftr-415	2891	19	.	.	PUNCT
ftr-415	2891	20	¶50,459	¶50,459	NOUN
ftr-415	2891	21	,	,	PUNCT
ftr-415	2891	22	89	89	NUM
ftr-415	2891	23	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2891	24	2002	2002	NUM
ftr-415	2891	25	-	-	SYM
ftr-415	2891	26	2883	2883	NUM
ftr-415	2891	27	(	(	PUNCT
ftr-415	2891	28	6/17/02	6/17/02	NUM
ftr-415	2891	29	)	)	PUNCT
ftr-415	2891	30	(	(	PUNCT
ftr-415	2891	31	6	6	NUM
ftr-415	2891	32	-	-	SYM
ftr-415	2891	33	3	3	NUM
ftr-415	2891	34	)	)	PUNCT
ftr-415	2891	35	.	.	PUNCT
ftr-415	2892	1	the	the	DET
ftr-415	2892	2	court	court	NOUN
ftr-415	2892	3	held	hold	VERB
ftr-415	2892	4	that	that	SCONJ
ftr-415	2892	5	the	the	DET
ftr-415	2892	6	irs	irs	PROPN
ftr-415	2892	7	has	have	VERB
ftr-415	2892	8	broad	broad	ADJ
ftr-415	2892	9	power	power	NOUN
ftr-415	2892	10	under	under	ADP
ftr-415	2892	11	§	§	PROPN
ftr-415	2892	12	6201(a	6201(a	PRON
ftr-415	2892	13	)	)	PUNCT
ftr-415	2892	14	to	to	PART
ftr-415	2892	15	determine	determine	VERB
ftr-415	2892	16	the	the	DET
ftr-415	2892	17	method	method	NOUN
ftr-415	2892	18	it	it	PRON
ftr-415	2892	19	uses	use	VERB
ftr-415	2892	20	to	to	PART
ftr-415	2892	21	make	make	VERB
ftr-415	2892	22	assessments	assessment	NOUN
ftr-415	2892	23	,	,	PUNCT
ftr-415	2892	24	and	and	CCONJ
ftr-415	2892	25	that	that	SCONJ
ftr-415	2892	26	its	its	PRON
ftr-415	2892	27	use	use	NOUN
ftr-415	2892	28	of	of	ADP
ftr-415	2892	29	the	the	DET
ftr-415	2892	30	“	"	PUNCT
ftr-415	2892	31	aggregate	aggregate	ADJ
ftr-415	2892	32	estimation	estimation	NOUN
ftr-415	2892	33	method	method	NOUN
ftr-415	2892	34	”	"	PUNCT
ftr-415	2892	35	to	to	PART
ftr-415	2892	36	determine	determine	VERB
ftr-415	2892	37	the	the	DET
ftr-415	2892	38	total	total	ADJ
ftr-415	2892	39	amount	amount	NOUN
ftr-415	2892	40	of	of	ADP
ftr-415	2892	41	tip	tip	NOUN
ftr-415	2892	42	income	income	NOUN
ftr-415	2892	43	upon	upon	SCONJ
ftr-415	2892	44	which	which	PRON
ftr-415	2892	45	to	to	PART
ftr-415	2892	46	base	base	VERB
ftr-415	2892	47	an	an	DET
ftr-415	2892	48	assessment	assessment	NOUN
ftr-415	2892	49	of	of	ADP
ftr-415	2892	50	fica	fica	PROPN
ftr-415	2892	51	taxes	taxis	NOUN
ftr-415	2892	52	on	on	ADP
ftr-415	2892	53	an	an	DET
ftr-415	2892	54	employer	employer	NOUN
ftr-415	2892	55	is	be	AUX
ftr-415	2892	56	reasonable	reasonable	ADJ
ftr-415	2892	57	in	in	ADP
ftr-415	2892	58	light	light	NOUN
ftr-415	2892	59	of	of	ADP
ftr-415	2892	60	the	the	DET
ftr-415	2892	61	employer	employer	NOUN
ftr-415	2892	62	’s	’s	PART
ftr-415	2892	63	stipulation	stipulation	NOUN
ftr-415	2892	64	of	of	ADP
ftr-415	2892	65	the	the	DET
ftr-415	2892	66	accuracy	accuracy	NOUN
ftr-415	2892	67	of	of	ADP
ftr-415	2892	68	the	the	DET
ftr-415	2892	69	calculation	calculation	NOUN
ftr-415	2892	70	.	.	PUNCT
ftr-415	2893	1	the	the	DET
ftr-415	2893	2	method	method	NOUN
ftr-415	2893	3	used	use	VERB
ftr-415	2893	4	was	be	AUX
ftr-415	2893	5	an	an	DET
ftr-415	2893	6	amount	amount	NOUN
ftr-415	2893	7	based	base	VERB
ftr-415	2893	8	upon	upon	SCONJ
ftr-415	2893	9	a	a	DET
ftr-415	2893	10	percentage	percentage	NOUN
ftr-415	2893	11	of	of	ADP
ftr-415	2893	12	total	total	ADJ
ftr-415	2893	13	restaurant	restaurant	NOUN
ftr-415	2893	14	checks	check	NOUN
ftr-415	2893	15	(	(	PUNCT
ftr-415	2893	16	extrapolated	extrapolate	VERB
ftr-415	2893	17	from	from	ADP
ftr-415	2893	18	the	the	DET
ftr-415	2893	19	percentage	percentage	NOUN
ftr-415	2893	20	of	of	ADP
ftr-415	2893	21	tips	tip	NOUN
ftr-415	2893	22	on	on	ADP
ftr-415	2893	23	restaurant	restaurant	NOUN
ftr-415	2893	24	checks	check	NOUN
ftr-415	2893	25	paid	pay	VERB
ftr-415	2893	26	with	with	ADP
ftr-415	2893	27	credit	credit	NOUN
ftr-415	2893	28	cards	card	NOUN
ftr-415	2893	29	)	)	PUNCT
ftr-415	2893	30	minus	minus	CCONJ
ftr-415	2893	31	the	the	DET
ftr-415	2893	32	tip	tip	NOUN
ftr-415	2893	33	income	income	NOUN
ftr-415	2893	34	reported	report	VERB
ftr-415	2893	35	by	by	ADP
ftr-415	2893	36	each	each	DET
ftr-415	2893	37	employee	employee	NOUN
ftr-415	2893	38	to	to	ADP
ftr-415	2893	39	the	the	DET
ftr-415	2893	40	restaurant	restaurant	NOUN
ftr-415	2893	41	owner	owner	NOUN
ftr-415	2893	42	.	.	PUNCT
ftr-415	2893	43	!	!	PUNCT
ftr-415	2894	1	justice	justice	NOUN
ftr-415	2894	2	breyer	breyer	PROPN
ftr-415	2894	3	,	,	PUNCT
ftr-415	2894	4	writing	write	VERB
ftr-415	2894	5	for	for	ADP
ftr-415	2894	6	the	the	DET
ftr-415	2894	7	majority	majority	NOUN
ftr-415	2894	8	,	,	PUNCT
ftr-415	2894	9	held	hold	VERB
ftr-415	2894	10	that	that	SCONJ
ftr-415	2894	11	an	an	DET
ftr-415	2894	12	employee	employee	NOUN
ftr-415	2894	13	-	-	PUNCT
ftr-415	2894	14	by	by	ADP
ftr-415	2894	15	-	-	PUNCT
ftr-415	2894	16	employee	employee	NOUN
ftr-415	2894	17	determination	determination	NOUN
ftr-415	2894	18	was	be	AUX
ftr-415	2894	19	unnecessary	unnecessary	ADJ
ftr-415	2894	20	.	.	PUNCT
ftr-415	2895	1	he	he	PRON
ftr-415	2895	2	further	far	ADV
ftr-415	2895	3	held	hold	VERB
ftr-415	2895	4	that	that	SCONJ
ftr-415	2895	5	certain	certain	ADJ
ftr-415	2895	6	features	feature	NOUN
ftr-415	2895	7	of	of	ADP
ftr-415	2895	8	an	an	DET
ftr-415	2895	9	aggregate	aggregate	ADJ
ftr-415	2895	10	estimate	estimate	NOUN
ftr-415	2895	11	—	—	PUNCT
ftr-415	2895	12	that	that	SCONJ
ftr-415	2895	13	it	it	PRON
ftr-415	2895	14	includes	include	VERB
ftr-415	2895	15	tips	tip	NOUN
ftr-415	2895	16	that	that	PRON
ftr-415	2895	17	should	should	AUX
ftr-415	2895	18	not	not	PART
ftr-415	2895	19	count	count	VERB
ftr-415	2895	20	in	in	ADP
ftr-415	2895	21	calculating	calculate	VERB
ftr-415	2895	22	fica	fica	PROPN
ftr-415	2895	23	tax	tax	PROPN
ftr-415	2895	24	[	[	X
ftr-415	2895	25	e.g.	e.g.	ADV
ftr-415	2895	26	,	,	PUNCT
ftr-415	2895	27	tips	tip	NOUN
ftr-415	2895	28	amounting	amount	VERB
ftr-415	2895	29	less	less	ADJ
ftr-415	2895	30	than	than	ADP
ftr-415	2895	31	$	$	SYM
ftr-415	2895	32	20	20	NUM
ftr-415	2895	33	per	per	ADP
ftr-415	2895	34	month	month	NOUN
ftr-415	2895	35	]	]	PUNCT
ftr-415	2895	36	or	or	CCONJ
ftr-415	2895	37	that	that	SCONJ
ftr-415	2895	38	a	a	DET
ftr-415	2895	39	calculation	calculation	NOUN
ftr-415	2895	40	based	base	VERB
ftr-415	2895	41	on	on	ADP
ftr-415	2895	42	credit	credit	NOUN
ftr-415	2895	43	slips	slip	NOUN
ftr-415	2895	44	can	can	AUX
ftr-415	2895	45	overstate	overstate	VERB
ftr-415	2895	46	the	the	DET
ftr-415	2895	47	aggregate	aggregate	ADJ
ftr-415	2895	48	amount	amount	NOUN
ftr-415	2895	49	[	[	X
ftr-415	2895	50	e.g.	e.g.	ADV
ftr-415	2895	51	,	,	PUNCT
ftr-415	2895	52	cash	cash	NOUN
ftr-415	2895	53	-	-	PUNCT
ftr-415	2895	54	paying	pay	VERB
ftr-415	2895	55	customers	customer	NOUN
ftr-415	2895	56	tend	tend	VERB
ftr-415	2895	57	to	to	PART
ftr-415	2895	58	leave	leave	VERB
ftr-415	2895	59	a	a	DET
ftr-415	2895	60	lower	low	ADJ
ftr-415	2895	61	percentage	percentage	NOUN
ftr-415	2895	62	tip]—do	tip]—do	NOUN
ftr-415	2895	63	not	not	PART
ftr-415	2895	64	show	show	VERB
ftr-415	2895	65	that	that	SCONJ
ftr-415	2895	66	the	the	DET
ftr-415	2895	67	method	method	NOUN
ftr-415	2895	68	is	be	AUX
ftr-415	2895	69	so	so	ADV
ftr-415	2895	70	unreasonable	unreasonable	ADJ
ftr-415	2895	71	as	as	SCONJ
ftr-415	2895	72	to	to	PART
ftr-415	2895	73	violate	violate	VERB
ftr-415	2895	74	the	the	DET
ftr-415	2895	75	law	law	NOUN
ftr-415	2895	76	.	.	PUNCT
ftr-415	2896	1	the	the	DET
ftr-415	2896	2	employer	employer	NOUN
ftr-415	2896	3	is	be	AUX
ftr-415	2896	4	free	free	ADJ
ftr-415	2896	5	to	to	PART
ftr-415	2896	6	present	present	VERB
ftr-415	2896	7	evidence	evidence	NOUN
ftr-415	2896	8	that	that	SCONJ
ftr-415	2896	9	an	an	DET
ftr-415	2896	10	assessment	assessment	NOUN
ftr-415	2896	11	is	be	AUX
ftr-415	2896	12	inaccurate	inaccurate	ADJ
ftr-415	2896	13	in	in	ADP
ftr-415	2896	14	a	a	DET
ftr-415	2896	15	particular	particular	ADJ
ftr-415	2896	16	case	case	NOUN
ftr-415	2896	17	.	.	PUNCT
ftr-415	2896	18	!	!	PUNCT
ftr-415	2897	1	justice	justice	PROPN
ftr-415	2897	2	souter	souter	PROPN
ftr-415	2897	3	(	(	PUNCT
ftr-415	2897	4	joined	join	VERB
ftr-415	2897	5	by	by	ADP
ftr-415	2897	6	justices	justice	NOUN
ftr-415	2897	7	scalia	scalia	PROPN
ftr-415	2897	8	and	and	CCONJ
ftr-415	2897	9	thomas	thomas	PROPN
ftr-415	2897	10	)	)	PUNCT
ftr-415	2898	1	in	in	ADP
ftr-415	2898	2	his	his	PRON
ftr-415	2898	3	dissent	dissent	NOUN
ftr-415	2898	4	notes	note	VERB
ftr-415	2898	5	that	that	SCONJ
ftr-415	2898	6	the	the	DET
ftr-415	2898	7	statute	statute	NOUN
ftr-415	2898	8	and	and	CCONJ
ftr-415	2898	9	regulations	regulation	NOUN
ftr-415	2898	10	expressly	expressly	ADV
ftr-415	2898	11	excuse	excuse	VERB
ftr-415	2898	12	employers	employer	NOUN
ftr-415	2898	13	from	from	ADP
ftr-415	2898	14	the	the	DET
ftr-415	2898	15	obligation	obligation	NOUN
ftr-415	2898	16	to	to	PART
ftr-415	2898	17	keep	keep	VERB
ftr-415	2898	18	tips	tip	NOUN
ftr-415	2898	19	information	information	NOUN
ftr-415	2898	20	on	on	ADP
ftr-415	2898	21	an	an	DET
ftr-415	2898	22	2003	2003	NUM
ftr-415	2898	23	]	]	PUNCT
ftr-415	2898	24	recent	recent	ADJ
ftr-415	2898	25	developments	development	NOUN
ftr-415	2898	26	in	in	ADP
ftr-415	2898	27	federal	federal	ADJ
ftr-415	2898	28	income	income	NOUN
ftr-415	2898	29	taxation	taxation	NOUN
ftr-415	2898	30	183	183	NUM
ftr-415	2898	31	employee	employee	NOUN
ftr-415	2898	32	-	-	PUNCT
ftr-415	2898	33	by	by	ADP
ftr-415	2898	34	-	-	PUNCT
ftr-415	2898	35	employee	employee	NOUN
ftr-415	2898	36	basis	basis	NOUN
ftr-415	2898	37	beyond	beyond	ADP
ftr-415	2898	38	the	the	DET
ftr-415	2898	39	tip	tip	NOUN
ftr-415	2898	40	amounts	amount	NOUN
ftr-415	2898	41	actually	actually	ADV
ftr-415	2898	42	reported	report	VERB
ftr-415	2898	43	by	by	ADP
ftr-415	2898	44	each	each	DET
ftr-415	2898	45	employee	employee	NOUN
ftr-415	2898	46	.	.	PUNCT
ftr-415	2899	1	2	2	X
ftr-415	2899	2	.	.	X
ftr-415	2899	3	tax	tax	NOUN
ftr-415	2899	4	planner	planner	NOUN
ftr-415	2899	5	loses	lose	VERB
ftr-415	2899	6	on	on	ADP
ftr-415	2899	7	same	same	ADJ
ftr-415	2899	8	scam	scam	NOUN
ftr-415	2899	9	as	as	ADP
ftr-415	2899	10	his	his	PRON
ftr-415	2899	11	client	client	NOUN
ftr-415	2899	12	,	,	PUNCT
ftr-415	2899	13	with	with	SCONJ
ftr-415	2899	14	his	his	PRON
ftr-415	2899	15	client	client	NOUN
ftr-415	2899	16	’s	’s	PART
ftr-415	2899	17	case	case	NOUN
ftr-415	2899	18	decided	decide	VERB
ftr-415	2899	19	a	a	DET
ftr-415	2899	20	year	year	NOUN
ftr-415	2899	21	earlier	early	ADV
ftr-415	2899	22	cited	cite	VERB
ftr-415	2899	23	as	as	ADP
ftr-415	2899	24	authority	authority	NOUN
ftr-415	2899	25	.	.	PUNCT
ftr-415	2900	1	joseph	joseph	PROPN
ftr-415	2900	2	m.	m.	PROPN
ftr-415	2900	3	grey	grey	PROPN
ftr-415	2900	4	public	public	ADJ
ftr-415	2900	5	accountant	accountant	NOUN
ftr-415	2900	6	,	,	PUNCT
ftr-415	2900	7	p.c	p.c	PROPN
ftr-415	2900	8	.	.	PROPN
ftr-415	2901	1	v.	v.	PROPN
ftr-415	2901	2	commissioner	commissioner	PROPN
ftr-415	2901	3	,	,	PUNCT
ftr-415	2901	4	119	119	NUM
ftr-415	2901	5	t.c	t.c	PROPN
ftr-415	2901	6	.	.	PROPN
ftr-415	2901	7	121	121	NUM
ftr-415	2901	8	(	(	PUNCT
ftr-415	2901	9	9/16/02	9/16/02	NUM
ftr-415	2901	10	)	)	PUNCT
ftr-415	2901	11	.	.	PUNCT
ftr-415	2902	1	the	the	DET
ftr-415	2902	2	taxpayer	taxpayer	NOUN
ftr-415	2902	3	was	be	AUX
ftr-415	2902	4	an	an	DET
ftr-415	2902	5	s	s	NOUN
ftr-415	2902	6	corporation	corporation	NOUN
ftr-415	2902	7	with	with	ADP
ftr-415	2902	8	a	a	DET
ftr-415	2902	9	single	single	ADJ
ftr-415	2902	10	shareholder	shareholder	NOUN
ftr-415	2902	11	,	,	PUNCT
ftr-415	2902	12	who	who	PRON
ftr-415	2902	13	was	be	AUX
ftr-415	2902	14	the	the	DET
ftr-415	2902	15	only	only	ADJ
ftr-415	2902	16	individual	individual	NOUN
ftr-415	2902	17	who	who	PRON
ftr-415	2902	18	provided	provide	VERB
ftr-415	2902	19	any	any	DET
ftr-415	2902	20	services	service	NOUN
ftr-415	2902	21	on	on	ADP
ftr-415	2902	22	behalf	behalf	NOUN
ftr-415	2902	23	of	of	ADP
ftr-415	2902	24	the	the	DET
ftr-415	2902	25	corporation	corporation	NOUN
ftr-415	2902	26	.	.	PUNCT
ftr-415	2903	1	all	all	PRON
ftr-415	2903	2	of	of	ADP
ftr-415	2903	3	the	the	DET
ftr-415	2903	4	taxpayercorporation	taxpayercorporation	NOUN
ftr-415	2903	5	’s	’s	PART
ftr-415	2903	6	income	income	NOUN
ftr-415	2903	7	was	be	AUX
ftr-415	2903	8	earned	earn	VERB
ftr-415	2903	9	by	by	ADP
ftr-415	2903	10	virtue	virtue	NOUN
ftr-415	2903	11	of	of	ADP
ftr-415	2903	12	services	service	NOUN
ftr-415	2903	13	provided	provide	VERB
ftr-415	2903	14	to	to	ADP
ftr-415	2903	15	third	third	ADJ
ftr-415	2903	16	parties	party	NOUN
ftr-415	2903	17	by	by	ADP
ftr-415	2903	18	the	the	DET
ftr-415	2903	19	shareholder	shareholder	NOUN
ftr-415	2903	20	.	.	PUNCT
ftr-415	2904	1	the	the	DET
ftr-415	2904	2	corporation	corporation	NOUN
ftr-415	2904	3	paid	pay	VERB
ftr-415	2904	4	the	the	DET
ftr-415	2904	5	sole	sole	ADJ
ftr-415	2904	6	shareholder	shareholder	NOUN
ftr-415	2904	7	some	some	DET
ftr-415	2904	8	fees	fee	NOUN
ftr-415	2904	9	as	as	ADP
ftr-415	2904	10	an	an	DET
ftr-415	2904	11	“	"	PUNCT
ftr-415	2904	12	independent	independent	ADJ
ftr-415	2904	13	contractor	contractor	NOUN
ftr-415	2904	14	,	,	PUNCT
ftr-415	2904	15	”	"	PUNCT
ftr-415	2904	16	but	but	CCONJ
ftr-415	2904	17	no	no	DET
ftr-415	2904	18	salary	salary	NOUN
ftr-415	2904	19	,	,	PUNCT
ftr-415	2904	20	and	and	CCONJ
ftr-415	2904	21	he	he	PRON
ftr-415	2904	22	reported	report	VERB
ftr-415	2904	23	all	all	PRON
ftr-415	2904	24	of	of	ADP
ftr-415	2904	25	the	the	DET
ftr-415	2904	26	taxpayer	taxpayer	NOUN
ftr-415	2904	27	’s	’s	PART
ftr-415	2904	28	remaining	remain	VERB
ftr-415	2904	29	income	income	NOUN
ftr-415	2904	30	under	under	ADP
ftr-415	2904	31	§	§	PROPN
ftr-415	2904	32	1366	1366	NUM
ftr-415	2904	33	;	;	PUNCT
ftr-415	2904	34	the	the	DET
ftr-415	2904	35	income	income	NOUN
ftr-415	2904	36	was	be	AUX
ftr-415	2904	37	distributed	distribute	VERB
ftr-415	2904	38	to	to	ADP
ftr-415	2904	39	him	he	PRON
ftr-415	2905	1	[	[	X
ftr-415	2905	2	subject	subject	NOUN
ftr-415	2905	3	to	to	ADP
ftr-415	2905	4	§	§	PROPN
ftr-415	2905	5	1368	1368	NUM
ftr-415	2905	6	]	]	PUNCT
ftr-415	2905	7	.	.	PUNCT
ftr-415	2906	1	the	the	DET
ftr-415	2906	2	corporation	corporation	NOUN
ftr-415	2906	3	paid	pay	VERB
ftr-415	2906	4	no	no	DET
ftr-415	2906	5	employment	employment	NOUN
ftr-415	2906	6	taxes	taxis	NOUN
ftr-415	2906	7	.	.	PUNCT
ftr-415	2907	1	judge	judge	PROPN
ftr-415	2907	2	halpern	halpern	PROPN
ftr-415	2907	3	applied	apply	VERB
ftr-415	2907	4	veterinary	veterinary	ADJ
ftr-415	2907	5	surgical	surgical	ADJ
ftr-415	2907	6	consultants	consultant	NOUN
ftr-415	2907	7	p.c	p.c	PROPN
ftr-415	2907	8	.	.	PROPN
ftr-415	2908	1	v.	v.	PROPN
ftr-415	2908	2	commissioner	commissioner	PROPN
ftr-415	2908	3	,	,	PUNCT
ftr-415	2908	4	117	117	NUM
ftr-415	2908	5	t.c	t.c	PROPN
ftr-415	2908	6	.	.	PROPN
ftr-415	2908	7	141	141	NUM
ftr-415	2908	8	(	(	PUNCT
ftr-415	2908	9	10/15/01	10/15/01	NUM
ftr-415	2908	10	)	)	PUNCT
ftr-415	2909	1	[	[	X
ftr-415	2909	2	which	which	DET
ftr-415	2909	3	judge	judge	NOUN
ftr-415	2909	4	halpern	halpern	PROPN
ftr-415	2909	5	noted	note	VERB
ftr-415	2909	6	involved	involve	VERB
ftr-415	2909	7	a	a	DET
ftr-415	2909	8	client	client	NOUN
ftr-415	2909	9	of	of	ADP
ftr-415	2909	10	the	the	DET
ftr-415	2909	11	taxpayer	taxpayer	NOUN
ftr-415	2909	12	to	to	PART
ftr-415	2909	13	which	which	PRON
ftr-415	2909	14	the	the	DET
ftr-415	2909	15	taxpayer	taxpayer	NOUN
ftr-415	2909	16	had	have	AUX
ftr-415	2909	17	suggested	suggest	VERB
ftr-415	2909	18	the	the	DET
ftr-415	2909	19	same	same	ADJ
ftr-415	2909	20	arrangement	arrangement	NOUN
ftr-415	2909	21	be	be	AUX
ftr-415	2909	22	used	use	VERB
ftr-415	2909	23	to	to	PART
ftr-415	2909	24	avoid	avoid	VERB
ftr-415	2909	25	employment	employment	NOUN
ftr-415	2909	26	taxes	taxis	NOUN
ftr-415	2909	27	]	]	PUNCT
ftr-415	2909	28	,	,	PUNCT
ftr-415	2909	29	to	to	PART
ftr-415	2909	30	hold	hold	VERB
ftr-415	2909	31	that	that	SCONJ
ftr-415	2909	32	the	the	DET
ftr-415	2909	33	shareholder	shareholder	NOUN
ftr-415	2909	34	was	be	AUX
ftr-415	2909	35	an	an	DET
ftr-415	2909	36	employee	employee	NOUN
ftr-415	2909	37	of	of	ADP
ftr-415	2909	38	the	the	DET
ftr-415	2909	39	corporation	corporation	NOUN
ftr-415	2909	40	and	and	CCONJ
ftr-415	2909	41	upheld	uphold	VERB
ftr-415	2909	42	the	the	DET
ftr-415	2909	43	recharacterization	recharacterization	NOUN
ftr-415	2909	44	of	of	ADP
ftr-415	2909	45	the	the	DET
ftr-415	2909	46	amounts	amount	NOUN
ftr-415	2909	47	paid	pay	VERB
ftr-415	2909	48	to	to	ADP
ftr-415	2909	49	him	he	PRON
ftr-415	2909	50	as	as	ADP
ftr-415	2909	51	salary	salary	NOUN
ftr-415	2909	52	.	.	PUNCT
ftr-415	2910	1	under	under	ADP
ftr-415	2910	2	§	§	PROPN
ftr-415	2910	3	3121(d)(1	3121(d)(1	NUM
ftr-415	2910	4	)	)	PUNCT
ftr-415	2910	5	,	,	PUNCT
ftr-415	2910	6	the	the	DET
ftr-415	2910	7	shareholder	shareholder	NOUN
ftr-415	2910	8	,	,	PUNCT
ftr-415	2910	9	as	as	ADP
ftr-415	2910	10	its	its	PRON
ftr-415	2910	11	president	president	NOUN
ftr-415	2910	12	,	,	PUNCT
ftr-415	2910	13	was	be	AUX
ftr-415	2910	14	a	a	DET
ftr-415	2910	15	statutory	statutory	ADJ
ftr-415	2910	16	employee	employee	NOUN
ftr-415	2910	17	of	of	ADP
ftr-415	2910	18	the	the	DET
ftr-415	2910	19	corporation	corporation	NOUN
ftr-415	2910	20	and	and	CCONJ
ftr-415	2910	21	performed	perform	VERB
ftr-415	2910	22	all	all	PRON
ftr-415	2910	23	of	of	ADP
ftr-415	2910	24	his	his	PRON
ftr-415	2910	25	services	service	NOUN
ftr-415	2910	26	as	as	ADP
ftr-415	2910	27	such	such	ADJ
ftr-415	2910	28	.	.	PUNCT
ftr-415	2911	1	section	section	NOUN
ftr-415	2911	2	530	530	NUM
ftr-415	2911	3	relief	relief	NOUN
ftr-415	2911	4	was	be	AUX
ftr-415	2911	5	not	not	PART
ftr-415	2911	6	available	available	ADJ
ftr-415	2911	7	because	because	SCONJ
ftr-415	2911	8	(	(	PUNCT
ftr-415	2911	9	1	1	X
ftr-415	2911	10	)	)	PUNCT
ftr-415	2911	11	the	the	DET
ftr-415	2911	12	corporation	corporation	NOUN
ftr-415	2911	13	had	have	VERB
ftr-415	2911	14	no	no	DET
ftr-415	2911	15	reasonable	reasonable	ADJ
ftr-415	2911	16	basis	basis	NOUN
ftr-415	2911	17	for	for	ADP
ftr-415	2911	18	not	not	PART
ftr-415	2911	19	treating	treat	VERB
ftr-415	2911	20	the	the	DET
ftr-415	2911	21	shareholder	shareholder	NOUN
ftr-415	2911	22	as	as	ADP
ftr-415	2911	23	an	an	DET
ftr-415	2911	24	employee	employee	NOUN
ftr-415	2911	25	,	,	PUNCT
ftr-415	2911	26	and	and	CCONJ
ftr-415	2911	27	(	(	PUNCT
ftr-415	2911	28	2	2	X
ftr-415	2911	29	)	)	PUNCT
ftr-415	2911	30	relief	relief	NOUN
ftr-415	2911	31	under	under	ADP
ftr-415	2911	32	§	§	PROPN
ftr-415	2911	33	530	530	NUM
ftr-415	2911	34	was	be	AUX
ftr-415	2911	35	not	not	PART
ftr-415	2911	36	available	available	ADJ
ftr-415	2911	37	with	with	ADP
ftr-415	2911	38	respect	respect	NOUN
ftr-415	2911	39	to	to	ADP
ftr-415	2911	40	statutory	statutory	ADJ
ftr-415	2911	41	employees	employee	NOUN
ftr-415	2911	42	.	.	PUNCT
ftr-415	2912	1	accordingly	accordingly	ADV
ftr-415	2912	2	the	the	DET
ftr-415	2912	3	wage	wage	NOUN
ftr-415	2912	4	tax	tax	NOUN
ftr-415	2912	5	deficiency	deficiency	NOUN
ftr-415	2912	6	was	be	AUX
ftr-415	2912	7	upheld	uphold	VERB
ftr-415	2912	8	.	.	PUNCT
ftr-415	2913	1	3	3	X
ftr-415	2913	2	.	.	X
ftr-415	2913	3	fishy	fishy	ADJ
ftr-415	2913	4	entertainment	entertainment	NOUN
ftr-415	2913	5	expenses	expense	NOUN
ftr-415	2913	6	were	be	AUX
ftr-415	2913	7	disguised	disguise	VERB
ftr-415	2913	8	wages	wage	NOUN
ftr-415	2913	9	.	.	PUNCT
ftr-415	2914	1	townsend	townsend	PROPN
ftr-415	2914	2	industries	industries	PROPN
ftr-415	2914	3	,	,	PUNCT
ftr-415	2914	4	inc	inc	PROPN
ftr-415	2914	5	.	.	PROPN
ftr-415	2914	6	v.	v.	PROPN
ftr-415	2914	7	united	united	PROPN
ftr-415	2914	8	states	states	PROPN
ftr-415	2914	9	,	,	PUNCT
ftr-415	2914	10	2002	2002	NUM
ftr-415	2914	11	-	-	SYM
ftr-415	2914	12	2	2	NUM
ftr-415	2914	13	u.s.t.c	u.s.t.c	PROPN
ftr-415	2914	14	.	.	PUNCT
ftr-415	2915	1	¶50,697	¶50,697	PROPN
ftr-415	2915	2	,	,	PUNCT
ftr-415	2915	3	90	90	NUM
ftr-415	2915	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2915	5	2002	2002	NUM
ftr-415	2915	6	-	-	SYM
ftr-415	2915	7	6588	6588	NUM
ftr-415	2915	8	(	(	PUNCT
ftr-415	2915	9	s.d	s.d	PROPN
ftr-415	2915	10	.	.	PROPN
ftr-415	2915	11	iowa	iowa	PROPN
ftr-415	2915	12	8/21/02	8/21/02	NUM
ftr-415	2915	13	)	)	PUNCT
ftr-415	2915	14	,	,	PUNCT
ftr-415	2915	15	vacated	vacate	VERB
ftr-415	2915	16	,	,	PUNCT
ftr-415	2915	17	90	90	NUM
ftr-415	2915	18	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-415	2915	19	2002	2002	NUM
ftr-415	2915	20	-	-	SYM
ftr-415	2915	21	7089	7089	NUM
ftr-415	2915	22	(	(	PUNCT
ftr-415	2915	23	s.d	s.d	PROPN
ftr-415	2915	24	.	.	PROPN
ftr-415	2915	25	iowa	iowa	PROPN
ftr-415	2915	26	9/30/02	9/30/02	NUM
ftr-415	2915	27	)	)	PUNCT
ftr-415	2915	28	.	.	PUNCT
ftr-415	2916	1	employer	employer	NOUN
ftr-415	2916	2	-	-	PUNCT
ftr-415	2916	3	paid	pay	VERB
ftr-415	2916	4	fishing	fishing	NOUN
ftr-415	2916	5	trips	trip	NOUN
ftr-415	2916	6	for	for	ADP
ftr-415	2916	7	employees	employee	NOUN
ftr-415	2916	8	,	,	PUNCT
ftr-415	2916	9	provided	provide	VERB
ftr-415	2916	10	in	in	ADP
ftr-415	2916	11	conjunction	conjunction	NOUN
ftr-415	2916	12	with	with	ADP
ftr-415	2916	13	the	the	DET
ftr-415	2916	14	employer	employer	NOUN
ftr-415	2916	15	’s	’s	PART
ftr-415	2916	16	annual	annual	ADJ
ftr-415	2916	17	sales	sale	NOUN
ftr-415	2916	18	meeting	meeting	NOUN
ftr-415	2916	19	,	,	PUNCT
ftr-415	2916	20	were	be	AUX
ftr-415	2916	21	“	"	PUNCT
ftr-415	2916	22	wages	wage	NOUN
ftr-415	2916	23	”	"	PUNCT
ftr-415	2916	24	subject	subject	NOUN
ftr-415	2916	25	to	to	ADP
ftr-415	2916	26	employment	employment	NOUN
ftr-415	2916	27	tax	tax	NOUN
ftr-415	2916	28	.	.	PUNCT
ftr-415	2917	1	the	the	DET
ftr-415	2917	2	fishing	fishing	NOUN
ftr-415	2917	3	trips	trip	NOUN
ftr-415	2917	4	were	be	AUX
ftr-415	2917	5	additional	additional	ADJ
ftr-415	2917	6	compensation	compensation	NOUN
ftr-415	2917	7	,	,	PUNCT
ftr-415	2917	8	not	not	PART
ftr-415	2917	9	“	"	PUNCT
ftr-415	2917	10	entertainment	entertainment	NOUN
ftr-415	2917	11	expenses	expense	NOUN
ftr-415	2917	12	,	,	PUNCT
ftr-415	2917	13	”	"	PUNCT
ftr-415	2917	14	meeting	meet	VERB
ftr-415	2917	15	either	either	CCONJ
ftr-415	2917	16	the	the	DET
ftr-415	2917	17	“	"	PUNCT
ftr-415	2917	18	directly	directly	ADV
ftr-415	2917	19	related	relate	VERB
ftr-415	2917	20	”	"	PUNCT
ftr-415	2917	21	or	or	CCONJ
ftr-415	2917	22	“	"	PUNCT
ftr-415	2917	23	associated	associate	VERB
ftr-415	2917	24	with	with	ADP
ftr-415	2917	25	”	"	PUNCT
ftr-415	2917	26	tests	test	NOUN
ftr-415	2917	27	of	of	ADP
ftr-415	2917	28	§	§	PROPN
ftr-415	2917	29	274	274	NUM
ftr-415	2917	30	;	;	PUNCT
ftr-415	2917	31	nor	nor	CCONJ
ftr-415	2917	32	were	be	AUX
ftr-415	2917	33	the	the	DET
ftr-415	2917	34	fishing	fishing	NOUN
ftr-415	2917	35	trips	trip	NOUN
ftr-415	2917	36	excludable	excludable	ADJ
ftr-415	2917	37	fringe	fringe	NOUN
ftr-415	2917	38	benefits	benefit	NOUN
ftr-415	2917	39	under	under	ADP
ftr-415	2917	40	§	§	PROPN
ftr-415	2917	41	132	132	NUM
ftr-415	2917	42	.	.	PUNCT
ftr-415	2918	1	b.	b.	PROPN
ftr-415	2918	2	self	self	NOUN
ftr-415	2918	3	-	-	PUNCT
ftr-415	2918	4	employment	employment	NOUN
ftr-415	2918	5	there	there	PRON
ftr-415	2918	6	were	be	VERB
ftr-415	2918	7	no	no	DET
ftr-415	2918	8	significant	significant	ADJ
ftr-415	2918	9	developments	development	NOUN
ftr-415	2918	10	in	in	ADP
ftr-415	2918	11	this	this	DET
ftr-415	2918	12	topic	topic	NOUN
ftr-415	2918	13	in	in	ADP
ftr-415	2918	14	2002	2002	NUM
ftr-415	2918	15	.	.	PUNCT
ftr-415	2919	1	c.	c.	PROPN
ftr-415	2919	2	excise	excise	NOUN
ftr-415	2919	3	taxes	taxis	NOUN
ftr-415	2919	4	there	there	PRON
ftr-415	2919	5	were	be	VERB
ftr-415	2919	6	no	no	DET
ftr-415	2919	7	significant	significant	ADJ
ftr-415	2919	8	developments	development	NOUN
ftr-415	2919	9	in	in	ADP
ftr-415	2919	10	this	this	DET
ftr-415	2919	11	topic	topic	NOUN
ftr-415	2919	12	in	in	ADP
ftr-415	2919	13	2002	2002	NUM
ftr-415	2919	14	.	.	PUNCT
ftr-415	2920	1	xii	xii	NOUN
ftr-415	2920	2	.	.	PUNCT
ftr-415	2921	1	tax	tax	NOUN
ftr-415	2921	2	legislation	legislation	NOUN
ftr-415	2921	3	a.	a.	NOUN
ftr-415	2921	4	enacted	enact	VERB
ftr-415	2921	5	1	1	NUM
ftr-415	2921	6	.	.	PUNCT
ftr-415	2922	1	the	the	DET
ftr-415	2922	2	victims	victim	NOUN
ftr-415	2922	3	of	of	ADP
ftr-415	2922	4	terrorism	terrorism	NOUN
ftr-415	2922	5	tax	tax	NOUN
ftr-415	2922	6	relief	relief	NOUN
ftr-415	2922	7	act	act	NOUN
ftr-415	2922	8	of	of	ADP
ftr-415	2922	9	2001	2001	NUM
ftr-415	2922	10	,	,	PUNCT
ftr-415	2922	11	pub	pub	NOUN
ftr-415	2922	12	.	.	PUNCT
ftr-415	2922	13	l.	l.	PROPN
ftr-415	2923	1	no	no	INTJ
ftr-415	2923	2	.	.	PUNCT
ftr-415	2924	1	107	107	NUM
ftr-415	2924	2	-	-	SYM
ftr-415	2924	3	134	134	NUM
ftr-415	2924	4	,	,	PUNCT
ftr-415	2924	5	115	115	NUM
ftr-415	2924	6	stat	stat	NOUN
ftr-415	2924	7	.	.	PUNCT
ftr-415	2925	1	2427	2427	NUM
ftr-415	2925	2	(	(	PUNCT
ftr-415	2925	3	1/23/02	1/23/02	NUM
ftr-415	2925	4	)	)	PUNCT
ftr-415	2925	5	,	,	PUNCT
ftr-415	2925	6	was	be	AUX
ftr-415	2925	7	signed	sign	VERB
ftr-415	2925	8	by	by	ADP
ftr-415	2925	9	president	president	PROPN
ftr-415	2925	10	bush	bush	PROPN
ftr-415	2925	11	on	on	ADP
ftr-415	2925	12	1/23/02	1/23/02	NUM
ftr-415	2925	13	.	.	PUNCT
ftr-415	2926	1	the	the	DET
ftr-415	2926	2	act	act	NOUN
ftr-415	2926	3	provides	provide	VERB
ftr-415	2926	4	tax	tax	NOUN
ftr-415	2926	5	relief	relief	NOUN
ftr-415	2926	6	for	for	ADP
ftr-415	2926	7	those	those	PRON
ftr-415	2926	8	who	who	PRON
ftr-415	2926	9	died	die	VERB
ftr-415	2926	10	or	or	CCONJ
ftr-415	2926	11	were	be	AUX
ftr-415	2926	12	injured	injure	VERB
ftr-415	2926	13	in	in	ADP
ftr-415	2926	14	the	the	DET
ftr-415	2926	15	terrorist	terrorist	ADJ
ftr-415	2926	16	attacks	attack	NOUN
ftr-415	2926	17	on	on	ADP
ftr-415	2926	18	9/11/01	9/11/01	NUM
ftr-415	2926	19	,	,	PUNCT
ftr-415	2926	20	the	the	DET
ftr-415	2926	21	oklahoma	oklahoma	PROPN
ftr-415	2926	22	city	city	PROPN
ftr-415	2926	23	bombing	bombing	NOUN
ftr-415	2926	24	in	in	ADP
ftr-415	2926	25	1995	1995	NUM
ftr-415	2926	26	,	,	PUNCT
ftr-415	2926	27	and	and	CCONJ
ftr-415	2926	28	bioterrorism	bioterrorism	NOUN
ftr-415	2926	29	involving	involve	VERB
ftr-415	2926	30	anthrax	anthrax	NOUN
ftr-415	2926	31	on	on	ADP
ftr-415	2926	32	or	or	CCONJ
ftr-415	2926	33	after	after	ADP
ftr-415	2926	34	9/11/01	9/11/01	NUM
ftr-415	2926	35	and	and	CCONJ
ftr-415	2926	36	before	before	ADP
ftr-415	2926	37	1/1/02	1/1/02	NUM
ftr-415	2926	38	.	.	PUNCT
ftr-415	2927	1	see	see	VERB
ftr-415	2927	2	x.h	x.h	PROPN
ftr-415	2927	3	.	.	PROPN
ftr-415	2927	4	,	,	PUNCT
ftr-415	2927	5	supra	supra	PROPN
ftr-415	2927	6	.	.	PUNCT
ftr-415	2928	1	2	2	X
ftr-415	2928	2	.	.	X
ftr-415	2928	3	the	the	DET
ftr-415	2928	4	job	job	NOUN
ftr-415	2928	5	creation	creation	NOUN
ftr-415	2928	6	and	and	CCONJ
ftr-415	2928	7	worker	worker	NOUN
ftr-415	2928	8	assistance	assistance	NOUN
ftr-415	2928	9	act	act	NOUN
ftr-415	2928	10	of	of	ADP
ftr-415	2928	11	2002	2002	NUM
ftr-415	2928	12	,	,	PUNCT
ftr-415	2928	13	pub	pub	NOUN
ftr-415	2928	14	.	.	PUNCT
ftr-415	2929	1	l.	l.	PROPN
ftr-415	2929	2	no	no	INTJ
ftr-415	2929	3	.	.	PUNCT
ftr-415	2930	1	107	107	NUM
ftr-415	2930	2	-	-	SYM
ftr-415	2930	3	147	147	NUM
ftr-415	2930	4	,	,	PUNCT
ftr-415	2930	5	116	116	NUM
ftr-415	2930	6	stat	stat	NOUN
ftr-415	2930	7	.	.	PUNCT
ftr-415	2931	1	21	21	NUM
ftr-415	2931	2	,	,	PUNCT
ftr-415	2931	3	was	be	AUX
ftr-415	2931	4	signed	sign	VERB
ftr-415	2931	5	by	by	ADP
ftr-415	2931	6	president	president	PROPN
ftr-415	2931	7	bush	bush	PROPN
ftr-415	2931	8	on	on	ADP
ftr-415	2931	9	3/9/02	3/9/02	NUM
ftr-415	2931	10	.	.	PUNCT
ftr-415	2932	1	184	184	NUM
ftr-415	2932	2	florida	florida	PROPN
ftr-415	2932	3	tax	tax	NOUN
ftr-415	2932	4	review	review	NOUN
ftr-415	2932	5	[	[	X
ftr-415	2932	6	vol.6	vol.6	NUM
ftr-415	2932	7	:	:	PUNCT
ftr-415	2932	8	si	si	PROPN
ftr-415	2932	9	3	3	NUM
ftr-415	2932	10	.	.	PUNCT
ftr-415	2933	1	the	the	DET
ftr-415	2933	2	clergy	clergy	PROPN
ftr-415	2933	3	housing	housing	NOUN
ftr-415	2933	4	allowance	allowance	NOUN
ftr-415	2933	5	clarification	clarification	NOUN
ftr-415	2933	6	act	act	NOUN
ftr-415	2933	7	of	of	ADP
ftr-415	2933	8	2002	2002	NUM
ftr-415	2933	9	,	,	PUNCT
ftr-415	2933	10	pub	pub	NOUN
ftr-415	2933	11	.	.	PUNCT
ftr-415	2934	1	l.	l.	PROPN
ftr-415	2934	2	no	no	INTJ
ftr-415	2934	3	.	.	PUNCT
ftr-415	2935	1	107	107	NUM
ftr-415	2935	2	-	-	SYM
ftr-415	2935	3	181	181	NUM
ftr-415	2935	4	,	,	PUNCT
ftr-415	2935	5	116	116	NUM
ftr-415	2935	6	stat	stat	NOUN
ftr-415	2935	7	.	.	PUNCT
ftr-415	2936	1	583	583	NUM
ftr-415	2936	2	,	,	PUNCT
ftr-415	2936	3	was	be	AUX
ftr-415	2936	4	signed	sign	VERB
ftr-415	2936	5	by	by	ADP
ftr-415	2936	6	president	president	PROPN
ftr-415	2936	7	bush	bush	PROPN
ftr-415	2936	8	on	on	ADP
ftr-415	2936	9	5/20/02	5/20/02	NUM
ftr-415	2936	10	.	.	PUNCT
ftr-415	2937	1	see	see	VERB
ftr-415	2937	2	v.a	v.a	PROPN
ftr-415	2937	3	.	.	PROPN
ftr-415	2937	4	,	,	PUNCT
ftr-415	2937	5	supra	supra	PROPN
ftr-415	2937	6	.	.	PUNCT
ftr-415	2938	1	4	4	X
ftr-415	2938	2	.	.	X
ftr-415	2938	3	the	the	DET
ftr-415	2938	4	sarbanes	sarbanes	PROPN
ftr-415	2938	5	-	-	PUNCT
ftr-415	2938	6	oxley	oxley	PROPN
ftr-415	2938	7	act	act	PROPN
ftr-415	2938	8	,	,	PUNCT
ftr-415	2938	9	pub	pub	NOUN
ftr-415	2938	10	.	.	PUNCT
ftr-415	2939	1	l.	l.	PROPN
ftr-415	2939	2	no	no	INTJ
ftr-415	2939	3	.	.	PUNCT
ftr-415	2940	1	107	107	NUM
ftr-415	2940	2	-	-	SYM
ftr-415	2940	3	204	204	NUM
ftr-415	2940	4	,	,	PUNCT
ftr-415	2940	5	116	116	NUM
ftr-415	2940	6	stat	stat	NOUN
ftr-415	2940	7	.	.	PUNCT
ftr-415	2941	1	745	745	NUM
ftr-415	2941	2	,	,	PUNCT
ftr-415	2941	3	formerly	formerly	ADV
ftr-415	2941	4	known	know	VERB
ftr-415	2941	5	as	as	ADP
ftr-415	2941	6	the	the	DET
ftr-415	2941	7	public	public	ADJ
ftr-415	2941	8	company	company	NOUN
ftr-415	2941	9	accounting	accounting	NOUN
ftr-415	2941	10	reform	reform	NOUN
ftr-415	2941	11	and	and	CCONJ
ftr-415	2941	12	investor	investor	NOUN
ftr-415	2941	13	protection	protection	PROPN
ftr-415	2941	14	act	act	NOUN
ftr-415	2941	15	of	of	ADP
ftr-415	2941	16	2002	2002	NUM
ftr-415	2941	17	,	,	PUNCT
ftr-415	2941	18	was	be	AUX
ftr-415	2941	19	signed	sign	VERB
ftr-415	2941	20	by	by	ADP
ftr-415	2941	21	president	president	PROPN
ftr-415	2941	22	bush	bush	PROPN
ftr-415	2941	23	on	on	ADP
ftr-415	2941	24	7/30/02	7/30/02	PROPN
ftr-415	2941	25	.	.	PUNCT
ftr-415	2942	1	one	one	NUM
ftr-415	2942	2	provision	provision	NOUN
ftr-415	2942	3	in	in	ADP
ftr-415	2942	4	the	the	DET
ftr-415	2942	5	act	act	NOUN
ftr-415	2942	6	is	be	AUX
ftr-415	2942	7	a	a	DET
ftr-415	2942	8	“	"	PUNCT
ftr-415	2942	9	sense	sense	NOUN
ftr-415	2942	10	of	of	ADP
ftr-415	2942	11	the	the	DET
ftr-415	2942	12	senate	senate	PROPN
ftr-415	2942	13	”	"	PUNCT
ftr-415	2942	14	that	that	SCONJ
ftr-415	2942	15	corporate	corporate	ADJ
ftr-415	2942	16	federal	federal	ADJ
ftr-415	2942	17	income	income	NOUN
ftr-415	2942	18	tax	tax	NOUN
ftr-415	2942	19	returns	return	NOUN
ftr-415	2942	20	be	be	AUX
ftr-415	2942	21	signed	sign	VERB
ftr-415	2942	22	by	by	ADP
ftr-415	2942	23	the	the	DET
ftr-415	2942	24	ceo	ceo	NOUN
ftr-415	2942	25	.	.	PUNCT
ftr-415	2943	1	see	see	VERB
ftr-415	2943	2	also	also	ADV
ftr-415	2943	3	§	§	PROPN
ftr-415	2943	4	307	307	NUM
ftr-415	2943	5	for	for	ADP
ftr-415	2943	6	lawyer	lawyer	NOUN
ftr-415	2943	7	whistleblowing	whistleblowing	NOUN
ftr-415	2943	8	requirements	requirement	NOUN
ftr-415	2943	9	.	.	PUNCT
ftr-415	2944	1	5	5	X
ftr-415	2944	2	.	.	X
ftr-415	2944	3	public	public	ADJ
ftr-415	2944	4	law	law	NOUN
ftr-415	2944	5	107	107	NUM
ftr-415	2944	6	-	-	SYM
ftr-415	2944	7	276	276	NUM
ftr-415	2944	8	,	,	PUNCT
ftr-415	2944	9	116	116	NUM
ftr-415	2944	10	stat	stat	NOUN
ftr-415	2944	11	.	.	PUNCT
ftr-415	2944	12	1929	1929	NUM
ftr-415	2944	13	,	,	PUNCT
ftr-415	2944	14	which	which	PRON
ftr-415	2944	15	amends	amend	VERB
ftr-415	2944	16	§	§	PROPN
ftr-415	2944	17	527	527	NUM
ftr-415	2944	18	to	to	PART
ftr-415	2944	19	eliminate	eliminate	VERB
ftr-415	2944	20	the	the	DET
ftr-415	2944	21	notification	notification	NOUN
ftr-415	2944	22	and	and	CCONJ
ftr-415	2944	23	return	return	VERB
ftr-415	2944	24	requirements	requirement	NOUN
ftr-415	2944	25	for	for	ADP
ftr-415	2944	26	state	state	NOUN
ftr-415	2944	27	and	and	CCONJ
ftr-415	2944	28	local	local	ADJ
ftr-415	2944	29	party	party	NOUN
ftr-415	2944	30	committees	committee	NOUN
ftr-415	2944	31	and	and	CCONJ
ftr-415	2944	32	candidate	candidate	NOUN
ftr-415	2944	33	committees	committee	NOUN
ftr-415	2944	34	,	,	PUNCT
ftr-415	2944	35	was	be	AUX
ftr-415	2944	36	signed	sign	VERB
ftr-415	2944	37	by	by	ADP
ftr-415	2944	38	president	president	PROPN
ftr-415	2944	39	bush	bush	PROPN
ftr-415	2944	40	on	on	ADP
ftr-415	2944	41	11/2/02	11/2/02	NUM
ftr-415	2944	42	.	.	PUNCT
ftr-415	2945	1	b.	b.	PROPN
ftr-415	2945	2	pending	pende	VERB
ftr-415	2945	3	1	1	NUM
ftr-415	2945	4	.	.	PUNCT
ftr-415	2945	5	president	president	PROPN
ftr-415	2945	6	bush	bush	PROPN
ftr-415	2945	7	’s	’s	PART
ftr-415	2945	8	“	"	PUNCT
ftr-415	2945	9	jobs	job	NOUN
ftr-415	2945	10	and	and	CCONJ
ftr-415	2945	11	growth	growth	NOUN
ftr-415	2945	12	proposal	proposal	NOUN
ftr-415	2945	13	”	"	PUNCT
ftr-415	2945	14	tax	tax	NOUN
ftr-415	2945	15	plan	plan	NOUN
ftr-415	2945	16	includes	include	VERB
ftr-415	2945	17	(	(	PUNCT
ftr-415	2945	18	1	1	NUM
ftr-415	2945	19	)	)	PUNCT
ftr-415	2945	20	elimination	elimination	NOUN
ftr-415	2945	21	of	of	ADP
ftr-415	2945	22	shareholder	shareholder	NOUN
ftr-415	2945	23	tax	tax	NOUN
ftr-415	2945	24	on	on	ADP
ftr-415	2945	25	dividends	dividend	NOUN
ftr-415	2945	26	that	that	PRON
ftr-415	2945	27	were	be	AUX
ftr-415	2945	28	taxed	tax	VERB
ftr-415	2945	29	at	at	ADP
ftr-415	2945	30	the	the	DET
ftr-415	2945	31	corporate	corporate	ADJ
ftr-415	2945	32	level	level	NOUN
ftr-415	2945	33	,	,	PUNCT
ftr-415	2945	34	(	(	PUNCT
ftr-415	2945	35	2	2	X
ftr-415	2945	36	)	)	PUNCT
ftr-415	2945	37	acceleration	acceleration	NOUN
ftr-415	2945	38	of	of	ADP
ftr-415	2945	39	2001	2001	NUM
ftr-415	2945	40	tax	tax	NOUN
ftr-415	2945	41	rate	rate	NOUN
ftr-415	2945	42	cuts	cut	NOUN
ftr-415	2945	43	,	,	PUNCT
ftr-415	2945	44	marriage	marriage	NOUN
ftr-415	2945	45	penalty	penalty	NOUN
ftr-415	2945	46	elimination	elimination	NOUN
ftr-415	2945	47	,	,	PUNCT
ftr-415	2945	48	and	and	CCONJ
ftr-415	2945	49	increase	increase	VERB
ftr-415	2945	50	in	in	ADP
ftr-415	2945	51	the	the	DET
ftr-415	2945	52	child	child	NOUN
ftr-415	2945	53	credit	credit	NOUN
ftr-415	2945	54	,	,	PUNCT
ftr-415	2945	55	and	and	CCONJ
ftr-415	2945	56	(	(	PUNCT
ftr-415	2945	57	3	3	X
ftr-415	2945	58	)	)	PUNCT
ftr-415	2945	59	increasing	increase	VERB
ftr-415	2945	60	the	the	DET
ftr-415	2945	61	amounts	amount	NOUN
ftr-415	2945	62	that	that	PRON
ftr-415	2945	63	can	can	AUX
ftr-415	2945	64	be	be	AUX
ftr-415	2945	65	invested	invest	VERB
ftr-415	2945	66	in	in	ADP
ftr-415	2945	67	certain	certain	ADJ
ftr-415	2945	68	retirement	retirement	NOUN
ftr-415	2945	69	plans	plan	NOUN
ftr-415	2945	70	and	and	CCONJ
ftr-415	2945	71	modifications	modification	NOUN
ftr-415	2945	72	of	of	ADP
ftr-415	2945	73	the	the	DET
ftr-415	2945	74	retirement	retirement	NOUN
ftr-415	2945	75	plan	plan	NOUN
ftr-415	2945	76	rules	rule	NOUN
ftr-415	2945	77	.	.	PUNCT
ftr-415	2946	1	page	page	NOUN
ftr-415	2946	2	1	1	NUM
ftr-415	2946	3	page	page	NOUN
ftr-415	2946	4	2	2	NUM
ftr-415	2946	5	page	page	NOUN
ftr-415	2946	6	3	3	NUM
ftr-415	2946	7	page	page	NOUN
ftr-415	2946	8	4	4	NUM
ftr-415	2946	9	page	page	NOUN
ftr-415	2946	10	5	5	NUM
ftr-415	2946	11	page	page	NOUN
ftr-415	2946	12	6	6	NUM
ftr-415	2946	13	page	page	NOUN
ftr-415	2946	14	7	7	NUM
ftr-415	2946	15	page	page	NOUN
ftr-415	2946	16	8	8	NUM
ftr-415	2946	17	page	page	NOUN
ftr-415	2946	18	9	9	NUM
ftr-415	2946	19	page	page	NOUN
ftr-415	2946	20	10	10	NUM
ftr-415	2946	21	page	page	NOUN
ftr-415	2946	22	11	11	NUM
ftr-415	2946	23	page	page	NOUN
ftr-415	2946	24	12	12	NUM
ftr-415	2946	25	page	page	NOUN
ftr-415	2946	26	13	13	NUM
ftr-415	2946	27	page	page	NOUN
ftr-415	2946	28	14	14	NUM
ftr-415	2946	29	page	page	NOUN
ftr-415	2946	30	15	15	NUM
ftr-415	2946	31	page	page	NOUN
ftr-415	2946	32	16	16	NUM
ftr-415	2946	33	page	page	NOUN
ftr-415	2946	34	17	17	NUM
ftr-415	2946	35	page	page	NOUN
ftr-415	2946	36	18	18	NUM
ftr-415	2946	37	page	page	NOUN
ftr-415	2946	38	19	19	NUM
ftr-415	2946	39	page	page	NOUN
ftr-415	2946	40	20	20	NUM
ftr-415	2946	41	page	page	NOUN
ftr-415	2946	42	21	21	NUM
ftr-415	2946	43	page	page	NOUN
ftr-415	2946	44	22	22	NUM
ftr-415	2946	45	page	page	NOUN
ftr-415	2946	46	23	23	NUM
ftr-415	2946	47	page	page	NOUN
ftr-415	2946	48	24	24	NUM
ftr-415	2946	49	page	page	NOUN
ftr-415	2946	50	25	25	NUM
ftr-415	2946	51	page	page	NOUN
ftr-415	2946	52	26	26	NUM
ftr-415	2946	53	page	page	NOUN
ftr-415	2946	54	27	27	NUM
ftr-415	2946	55	page	page	NOUN
ftr-415	2946	56	28	28	NUM
ftr-415	2946	57	page	page	NOUN
ftr-415	2946	58	29	29	NUM
ftr-415	2946	59	page	page	NOUN
ftr-415	2946	60	30	30	NUM
ftr-415	2946	61	page	page	NOUN
ftr-415	2946	62	31	31	NUM
ftr-415	2946	63	page	page	NOUN
ftr-415	2946	64	32	32	NUM
ftr-415	2946	65	page	page	NOUN
ftr-415	2946	66	33	33	NUM
ftr-415	2946	67	page	page	NOUN
ftr-415	2946	68	34	34	NUM
ftr-415	2946	69	page	page	NOUN
ftr-415	2946	70	35	35	NUM
ftr-415	2946	71	page	page	NOUN
ftr-415	2946	72	36	36	NUM
ftr-415	2946	73	page	page	NOUN
ftr-415	2946	74	37	37	NUM
ftr-415	2946	75	page	page	NOUN
ftr-415	2946	76	38	38	NUM
ftr-415	2946	77	page	page	NOUN
ftr-415	2946	78	39	39	NUM
ftr-415	2946	79	page	page	NOUN
ftr-415	2946	80	40	40	NUM
ftr-415	2946	81	page	page	NOUN
ftr-415	2946	82	41	41	NUM
ftr-415	2946	83	page	page	NOUN
ftr-415	2946	84	42	42	NUM
ftr-415	2946	85	page	page	NOUN
ftr-415	2946	86	43	43	NUM
ftr-415	2946	87	page	page	NOUN
ftr-415	2946	88	44	44	NUM
ftr-415	2946	89	page	page	NOUN
ftr-415	2946	90	45	45	NUM
ftr-415	2946	91	page	page	NOUN
ftr-415	2946	92	46	46	NUM
ftr-415	2946	93	page	page	NOUN
ftr-415	2946	94	47	47	NUM
ftr-415	2946	95	page	page	NOUN
ftr-415	2946	96	48	48	NUM
ftr-415	2946	97	page	page	NOUN
ftr-415	2946	98	49	49	NUM
ftr-415	2946	99	page	page	NOUN
ftr-415	2946	100	50	50	NUM
ftr-415	2946	101	page	page	NOUN
ftr-415	2946	102	51	51	NUM
ftr-415	2946	103	page	page	NOUN
ftr-415	2946	104	52	52	NUM
ftr-415	2946	105	page	page	NOUN
ftr-415	2946	106	53	53	NUM
ftr-415	2946	107	page	page	NOUN
ftr-415	2946	108	54	54	NUM
ftr-415	2946	109	page	page	NOUN
ftr-415	2946	110	55	55	NUM
ftr-415	2946	111	page	page	NOUN
ftr-415	2946	112	56	56	NUM
ftr-415	2946	113	page	page	NOUN
ftr-415	2946	114	57	57	NUM
ftr-415	2946	115	page	page	NOUN
ftr-415	2946	116	58	58	NUM
ftr-415	2946	117	page	page	NOUN
ftr-415	2946	118	59	59	NUM
ftr-415	2946	119	page	page	NOUN
ftr-415	2946	120	60	60	NUM
ftr-415	2946	121	page	page	NOUN
ftr-415	2946	122	61	61	NUM
ftr-415	2946	123	page	page	NOUN
ftr-415	2946	124	62	62	NUM
ftr-415	2946	125	page	page	NOUN
ftr-415	2946	126	63	63	NUM
ftr-415	2946	127	page	page	NOUN
ftr-415	2946	128	64	64	NUM
ftr-415	2946	129	page	page	NOUN
ftr-415	2946	130	65	65	NUM
ftr-415	2946	131	page	page	NOUN
ftr-415	2946	132	66	66	NUM
ftr-415	2946	133	page	page	NOUN
ftr-415	2946	134	67	67	NUM
ftr-415	2946	135	page	page	NOUN
ftr-415	2946	136	68	68	NUM
ftr-415	2946	137	page	page	NOUN
ftr-415	2946	138	69	69	NUM
ftr-415	2946	139	page	page	NOUN
ftr-415	2946	140	70	70	NUM
ftr-415	2946	141	page	page	NOUN
ftr-415	2946	142	71	71	NUM
ftr-415	2946	143	page	page	NOUN
ftr-415	2946	144	72	72	NUM
ftr-415	2946	145	page	page	NOUN
ftr-415	2946	146	73	73	NUM
ftr-415	2946	147	page	page	NOUN
ftr-415	2946	148	74	74	NUM
ftr-415	2946	149	page	page	NOUN
ftr-415	2946	150	75	75	NUM
ftr-415	2946	151	page	page	NOUN
ftr-415	2946	152	76	76	NUM
ftr-415	2946	153	page	page	NOUN
ftr-415	2946	154	77	77	NUM
ftr-415	2946	155	page	page	NOUN
ftr-415	2946	156	78	78	NUM
ftr-415	2946	157	page	page	NOUN
ftr-415	2946	158	79	79	NUM
ftr-415	2946	159	page	page	NOUN
ftr-415	2946	160	80	80	NUM
ftr-415	2946	161	page	page	NOUN
ftr-415	2946	162	81	81	NUM
ftr-415	2946	163	page	page	NOUN
ftr-415	2946	164	82	82	NUM
ftr-415	2946	165	page	page	NOUN
ftr-415	2946	166	83	83	NUM
ftr-415	2946	167	page	page	NOUN
ftr-415	2946	168	84	84	NUM
ftr-415	2946	169	page	page	NOUN
ftr-415	2946	170	85	85	NUM
ftr-415	2946	171	page	page	NOUN
ftr-415	2946	172	86	86	NUM
ftr-415	2946	173	page	page	NOUN
ftr-415	2946	174	87	87	NUM
ftr-415	2946	175	page	page	NOUN
ftr-415	2946	176	88	88	NUM
ftr-415	2946	177	page	page	NOUN
ftr-415	2946	178	89	89	NUM
ftr-415	2946	179	page	page	NOUN
ftr-415	2946	180	90	90	NUM
ftr-415	2946	181	page	page	NOUN
ftr-415	2946	182	91	91	NUM
ftr-415	2946	183	page	page	NOUN
ftr-415	2946	184	92	92	NUM
ftr-415	2946	185	page	page	NOUN
ftr-415	2946	186	93	93	NUM
ftr-415	2946	187	page	page	NOUN
ftr-415	2946	188	94	94	NUM
ftr-415	2946	189	page	page	NOUN
ftr-415	2946	190	95	95	NUM
ftr-415	2946	191	page	page	NOUN
ftr-415	2946	192	96	96	NUM
ftr-415	2946	193	page	page	NOUN
ftr-415	2946	194	97	97	NUM
ftr-415	2946	195	page	page	NOUN
ftr-415	2946	196	98	98	NUM
ftr-415	2946	197	page	page	NOUN
ftr-415	2946	198	99	99	NUM
ftr-415	2946	199	page	page	NOUN
ftr-415	2946	200	100	100	NUM
ftr-415	2946	201	page	page	NOUN
ftr-415	2946	202	101	101	NUM
ftr-415	2946	203	page	page	NOUN
ftr-415	2946	204	102	102	NUM
ftr-415	2946	205	page	page	NOUN
ftr-415	2946	206	103	103	NUM
ftr-415	2946	207	page	page	NOUN
ftr-415	2946	208	104	104	NUM
ftr-415	2946	209	page	page	NOUN
ftr-415	2946	210	105	105	NUM
ftr-415	2946	211	page	page	NOUN
ftr-415	2946	212	106	106	NUM
ftr-415	2946	213	page	page	NOUN
ftr-415	2946	214	107	107	NUM
ftr-415	2946	215	page	page	NOUN
ftr-415	2946	216	108	108	NUM
ftr-415	2946	217	_	_	PRON
ftr-415	2946	218	hlt35706002	hlt35706002	NOUN